一些有用的会计术语(也不知道发的地方对不对)A

A: k9*U
Bx  
A share Ａ股；甲类股份 6Tmz!E0  
abatement of tax 减税；减扣免税额 {v'eP[  
ABN AMRO Bank N.V. 荷兰银行 m^XO77"  
above-the-line expenditure 线上项目支出；经常预算支出 aR3jeB,=x  
above-the-line receipt 线上项目收入；经常预算收入 WwsNAJ  
ABSA Asia Limited 南非联合亚洲有限公司 qZ!kVrmg&  
absolute change 绝对数值变更 NB<8M!X/  
absolute expenditure 实际开支 l/(~Kf9eQG  
absolute guideline figure 绝对准则数字 OD7A(28  
absolute interest 绝对权益 VB905%  
absolute order of discharge 绝对破产解除令 * ;sz/.  
absolute profit margin 绝对利润幅度 ?J2A.x5`a  
absolute value 实值；绝对值 5rLx b  
absolutely vested interest 绝对既得权益 >QYx9`x&  
absorbed cost 已吸收成本；已分摊成本 N<SW $ o  
absorption 吸收；分摊；合并 Sydl[c pH$  
absorption rate 吸收率；摊配率；分摊率  GpTZp#~;  
ACB Finance Limited 亚洲商业财务有限公司 K
Kk~vwW  
acceptable form of reciprocity 合理的互惠条件 e+!xy&u@u  
acceptable rate 适当利率；适当汇率 rPy,PQG2w  
acceptance agreement 承兑协议 +mBS&FK  
acceptance for honour 参加承兑 L *\[;.mk  
acceptor 承兑人；接受人；受票人 #tg\ bb  
acceptor for honour 参加承兑人 ^`#7(S)a/  
accident insurance 意外保险 EG^ rh;  
Accident Insurance Association of Hong Kong 香港意外保险公会 5D<Zbn.>q  
accident insurance scheme 意外保险计划 ~6t<`&f  
accident year basis 意外年度基准 (t3gNin  
accommodation 通融；贷款 -flcB|I`  
accommodation bill 通融票据；空头票据 ;Egl8Vhr  
accommodation party 汇票代发人 q'7.lrKwa>  
account balance 帐户余额；帐户结余 .n_Z0&i/w  
account book 帐簿 H[:lQ\  
account collected in advance 预收款项 Ln6emXqw  
account current book 往来帐簿 2?LPr  
account of after-acquired property 事后取得的财产报告 ?99r>01>  
account of defaulter 拖欠帐目 4E=QO!pVv  
account payable 应付帐款 A-m IWTa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wKdWE`|y  
account receivable 应收帐款 61QA<Wb  
account receivable report 应收帐款报表 #l
+Rs3T:  
account statement 结单；帐单；会计财务报表 , 0X J|#%  
account title 帐户名称；会计科目 |1H9,:*%  
accountant's report 会计师报告 OR+_s @Yg  
Accountant's Report Rules 会计师报告规则 MV3K'<Y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 fup?Mg-  
Accounting Arrangements 《会计安排》 }LS.bQKqi,  
accounting basis 会计基础 cV1E<CM  
accounting by Official Receiver 破产管理署署长呈交的帐目 \2~\c#-k  
Accounting Circular 《会计通告》 vq9O|E3  
accounting class 会计类别 1Hhr6T^)  
accounting date 记帐日期；会计结算日期 Iao?9,NL9O  
accounting for money 款项核算 tUJe-3,  
Accounting Officer 会计主任 -#;ZZ\fdj  
accounting period 会计报告期；会计期 :{S@KsPqE  
accounting policy 会计政策；会计方针 wPYeKOh'  
accounting practice 会计惯例 Z$c&Y>@)  
accounting principle 会计准则 +>eX1WoTy  
accounting record 会计记录 R$IsP,Uw  
accounting report 会计报告 GNwFB)?j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fUis_?!  
Accounting Society of China 中国会计学会 [giw(4m#y  
accounting statement 会计报表 Lwm /[  
accounting system 会计制度；会计系统 t:oq'
t  
accounting transaction 会计事项；帐务交易 z*b|N45O  
accounting treatment 会计处理 1x/R  
accounting year 会计年度 opn
6 C )  
accretion 增值；添加 h7.jWJTo  
accrual 应计项目；应累算数目 P!j*4t  
accrual basis 应计制；权责发生制 #68$'Rl"o1  
accrual basis accounting 应计制会计；权责发生制会计 Je"XIhBr  
accrue 应累算；应计 c>c4IQ&d  
accrued benefit 应累算利益 wj'fdrY5h  
accrued charges 应计费用 dKXzFyW  
accrued cumulative preference share dividend 应累算的累积优先股股息 <WmjjD  
accrued expenses 应累算费用 ; %AgKgV  
accrued interest payable 应付利息；应计未付利息 \%}]wf}  
accrued interest receivable 应收利息；应计未收利息 w .M  
accrued right 累算权益 sGiK S,.K  
accruing profit 应累算的利润 Y>E` 7n  
accumulated fiscal reserve 累积财政储备 ,G?Kb#  
accumulated profit 累积利润；滚存溢利 (?7}\B\  
accumulated reserve 累积储备 4u0?[v[Hu  
accumulation of surplus income 累积收益盈余 Wy1.nn[  
acquired assets 既得资产 `x#}co  
acquisition 收购；购置；取得 )VG>6x  
acquisition cost 购置成本 wwR}h I(  
acquisition expenses 购置费用 8WQc8  
acquisition of 100% interest 收购全部股权 -m=!SQ >9  
acquisition of control 取得控制权 BGH'&t_5  
acquisition of fixed assets 购置固定资产 1B 0[dK2N  
acquisition of shell “买壳” wLfH/J  
acquisition price 收购价 nemC-4}  
act of God 天灾 OYa9f[$  
acting partner 执事合伙人 {SZv#MrK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 u,=?|M\  
active partner 积极参与的合伙人 Lcy6G%A  
active trading 交投活跃 t
!FC)iY  
actual circulation 实际流通 3F6A.Ny  
actual cost 实际成本 YiL^KK  
actual expenditure 实际开支；实际支出 }U}ppq0Eo  
actual income 实际入息；实际收入；实际收益 ]haQ#e}WH  
actual market 现货市场 cs:?Wq ^  
actual price 现货价；实际价格 w&hCtc  
actual profit 实际利润 LH@Kn?R6  
actual quotation 实盘；实际价位；实际报价 cnY}^_  
actual year basis 按实际年度计算 80gOh:  
actuals 实货 k0b6X5  
actuarial investigation 精算调查 r0\C2g_X  
actuarial principle 精算原则 Oq}7q!H  
actuarial report 精算师报告 Qo(<>d  
Actuarial Society of Hong Kong 香港精算学会 j(pe6  
actuarial valuation 精算师估值 x'Nc}  
actuary 精算师 xj]^<oi<  
ad referendum agreement 暂定协议；有待覆核的协定 UQb|J9HY4  
ad valorem duty 从价税；按值征税 Xoq
-  
ad valorem duty system 从价税制 \^'-=8<*>  
ad valorem fee 从价费 G;pc,\MF  
ad valorem tariff 从价关税 ['6Sq@c)  
additional allowance 额外免税额 B'PS-Jr  
additional amount for unexpired risk 未过期风险的额外款额 ).tTDZ   
additional assessable profit 补加应评税利润 Wrm3U/>e  
additional assessment 补加评税 :pvVm>  
additional commitment 额外承担 ,a0RI<D  
additional commitment vote 额外承担拨款 -<u_fv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j97K\]tQ  
additional dependent parent allowance 供养父母额外免税额 u&f|z9  
additional provision 额外拨款 dD 6
jMl  
additional stamp duty 附加印花税 6jov8GIAt  
additional tax 补加税罚款；补加税款 SK@lr  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m_;XhO  
adjudged bankrupt 被裁定破产 IFtaoK  
adjudicated bankrupt 裁定破产人 |b!Bb<5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 zTn.#-7y  
adjudication of bankruptcy 裁定破产；宣告破产 Ga <=Di):  
adjudication of insolvency 裁定无力偿还债务 _?Ly7*UML  
adjusted actual 经调整的实数；调整后的实数 iqWkhJphv  
adjusted current assets 经调整的流动资产；调整后的流动资产 1l.HQ IS  
adjusted figure 经调整的数字；调整后的数额 MTbCL53!-  
adjusted liabilities 经调整的负债；调整后的负债 6>b#nFVJ  
adjusted loss 经调整的亏损；调整后的亏损 _~y-?(46K  
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 R@Iw
mJxX  
adjusted profit 经调整的利润；调整后的利润 R0q|{5S  
adjusted surplus 经调整的盈余额；调整后的盈余额 5'n$aFqI  
adjusted value 经调整的价值；调整后的价值 K<MWiB&  
adjustment 调整；修订；理算〔保险〕 aq- |  
adjustment centre 调剂中心 L#\5)mO.v  
adjustment lag 调整过程的时间差距；调整时差 Z=(Tq1t  
adjustment mechanism 调整机制 HSEz20s  
adjustment of loss 亏损调整 DSK?7F$_oE  
adjustment process 调整过程；调整程序 i'[! 'HY  
adjustment range 调整幅度 {2U3   
administered exchange rate 受管制汇率 mnFmShu  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nBwDq^  
administration expenses 行政费用 uj+{ tc  
administration fee 手续费；行政费 nxe9^h7m  
administration in bankruptcy 破产管理 p;~oIy\,  
administration order 遗产管理令 PCnu?e3F  
administrator 管理人；遗产管理人 rTim1<IXR  
administrator of the estate 遗产管理人 q2*1Gn9!j  
admission of debt 债项承认书 0KA@]!  
admission of proof 接纳债权证明 C=JS]2W2  
advance 放贷款项；垫付款项；预支款项；预付款项 \s7/`  
advance account 暂支帐目；预付款帐户 .z^O y_S{  
advance compensation 预付补偿金 <TgV
U.*  
advance from shareholder 股东垫款 ~bz$]o-<  
advance pending reimbursement 预支以待日后付还 >v)V2,P -  
advanced economy 先进经济体系 ?Cv([ ^Y.u  
advancement 预付；预付财产 FmgMd)#  
advances warrant 垫款令 Q+s2S>U{v  
advancing 贷出 ~/rKKc  
adverse balance 逆差 Y~@(  
adverse exchange 逆汇 k+~2 vmS  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]d.e(yCuE  
advice for collection 托收通知书 ?RS4oJz,5g  
advice of drawing 提款通知书；汇票通知书 _} K3}}  
advice of payment 付款通知 *'@sm*  
Advisory Committee [Securities and Futures Commission] |?TX^)  
谘询委员会〔证券及期货事务监察委员会〕 1 ]ePU8  
Advisory Committee on Diversification 经济多元化谘询委员会 J+}z*/)|#  
affidavit 誓章；遗产申报誓章 >X*Y jv:r  
affidavit of no receipt 述明无收款的誓章 FsS.9 `B  
affiliate 联号；联营公司；附属公司 =,8nfJ+x  
affiliated company 附属公司；联号；联营公司 Y7;=\/SV  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L nyow}  
affordability 负担能力 4RfBXVS  
African Development Bank [AfDB] 非洲开发银行 =MwR)CI#  
after-acquired property 事后取得的财产 s"p\-Z  
after-hours dealing 市后交易 @r(3   
after-tax profit 税后盈利；税后利润；税后溢利 AuZISb%6  
agency agreement 代理协议 M>xT\  
agency expenses 代理机构的开支 T8d=@8g,%  
agency fee 代理费 a'r1or4  
Agency Law 《代理法》 k{U[ U1j  
agent 代理人；承销人 =sF4H_B  
agent of company 公司代理人 5&xbGEP$  
agent's fee 代理人费；经纪费 x+b.9f4xJ  
aggregate 总计；总数；总体数字 (-`PO]e48  
aggregate amount 总款额；总额 !M(SEIc4A  
aggregate assets and liabilities 总体资产与负债 4p
%^?L?  
aggregate at constant price 按固定价格计算的总体数字 6C/Pu!Sx?  
aggregate demand 总需求 ,C|{_4  
aggregate gross position 总持仓量 (G(M"S SC  
aggregate limit 总限额 DuLl"w\_@  
aggregate of salaries tax 合计薪俸税 q(A_k+NL  
aggregate performance 总体表现；总体业绩 'p@m`)Z  
aggregate supply 总体供应 zGy+jeH:.  
aggregate surplus 总盈余 M^Tm{`O!  
aggregate total 整体总额 *Uy;P>8  
aggregate value 总值；合计价值 %(]B1Zg6,  
aggregated basis 合计基准 <[u(il  
aggregated net chargeable income 合计应课税入息实额 W8r"dK  
aggregation 合并计算；合计；总和 5\h6'  
aggregation of incomes of husband and wife 夫妇入息合并计算 2p4iir  
aggregation of property 财产的总和 Yq4nmr4  
agio 差价；贴水 z?F`)}  
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》 C](djkA$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment reM~q-M~o@  
《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》 +SW|/oIU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1_l)$"  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 >[:qJ|i%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment oOaLD{g>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _dW#[TCF  
agreement for a settlement 授产协议 lCBH3-0^  
agreement for assignment 转让协议 3to!C"~\K-  
agreement for sale 售卖协议；买卖协议 72_+ b  
agreement for sale and purchase 买卖协议 _18Z]XtX  
agreement for the payment of interest 支付利息协议 DtJ3`Jd  
agreement for the repayment of money 还款协议 ?
M6)O?[  
agreement of reinsurance 再保险协议 R%q:].  
Agricultural Bank of China 中国农业银行 xxr'g =  
air passenger departure tax 飞机乘客离境税 Zg0nsNA   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 eW8{],B  
airport tax 机场税 n_k`L(8*  
alcohol duty 酒精税 *YGj^+   
alienation 让与；让渡；转让 J<4_<.o(a  
alimony 生活费；赡养费 g9NE>n(3  
All Ordinaries Index [AOI] 所有普通股指数 _8-T?j**   
all risks 全险；综合险 O(v>\MV  
All Sales Record for Stock Market 《股票市场成交报告》 7oc Ng  
Allied Capital Resources Limited 新联财务有限公司 w'XSkI_ay  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k\9kOZW  
allocation letter 拨款信件 IXlk1tHN4I  
allocation of fund 分配款项；预留款项 c5:0`~5Fn  
allocation of profit 利润分配；溢利分配 e@S$[,8  
allocation warrant 拨款令 /q,=!&f2  
allotment 分配；配股 B&y?Dc  
allotment notice 股份配售通知；配股通知 N}<!k#d E  
allotment of shares 股份分配 ,?IXfJ`c  
allowable 可获宽免；免税的 b?VByJl  
allowable business loss 可扣除的营业亏损 Cbl
>eKw  
allowable expenses 可扣税的支出 s{{8!Q  
allowance 免税额；津贴；备抵；准备金 L/,gD.h^  
allowance for debts 债项的免税额 5w{U/v$Z  
allowance for depreciation by wear and tear 耗损折旧免税额 6@3v+Vf'  
allowance for funeral expenses 殡殓费的免税额 Qh6vH9(D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6ecx!u
c$  
allowance for repairs and outgoings 修葺及支出方面的免税额 y4aT-^C'  
allowance to debtor 给债务人的津贴 /u`Opv&I
 
alteration of capital 资本更改 mG@[~w+  
alternate trustee 候补受托人 Ag*?>I  
amalgamation 合并 [+#k+*1*o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Pgq(yPC  
ambit of charges 征税范围；收费范围 $sZ4r>-  
amended valuation 经修订的估值 g>eWX*Pa|  
American Commodities Exchange 美国商品交易所 k6GQH@y!  
American Express Bank Limited 美国运通银行 <<Y]P+uU  
American Stock Exchange 美国证券交易所 heB![N0:  
amortization 摊销 (~! @Uz5  
amount due from banks 存放银行同业的款项 c,ct=m.|6A  
amount due from banks abroad 存放海外银行同业的款项 *f{4_ts  
amount due from holding companies 控股公司欠款 n
D)SR  
amount due from local banks 存放本港银行同业的款项 'MB+cz+v  
amount due to banks 银行同业的存款 r2PN[cLu|  
amount due to banks abroad 海外银行同业的存款 5p:2gsk  
amount due to holding companies 控股公司存款 K`ygW|?gt  
amount due to local banks 本港银行同业的存款 *UJB*r  
amount due to outport banks 外埠银行同业的存款 dS \n2Qb  
amount for note issue 发行纸币的款额 2chT^3e  
amount of bond 担保契据的款额 QwF.c28[  
amount of consideration 代价款额 D&@ js!|5  
amount of contribution 供款数额 B6\/xKmv?8  
amount of indebtedness 负债款额 u:J4Az^!  
amount of principal of the loan 贷款本金额 iEy2z+/"^  
amount of rates chargeable 应征差饷数额 K;s`  
amount of share capital 股本额 ;A*sub  
amount of sums assured 承保款额 i=M[$   
amount of variation 变动幅度 &9.3-E47*  
amount of vote 拨款数额 9c1q:>|  
amount payable 应付款额 v]KPA.W  
amount receivable 应收款额 _+}hId  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5"q{b1  
analysis 分析 ZX{eggXl  
ancillary risk 附属风险 =FFs8&PKys  
annual account 周年帐目；周年帐目报表；年度决算；年结 gB,Q4acjj  
annual accounting date 年结日期 oW(8bd)  
annual allowance 每年免税额；年积金；年度津贴；年津 0&r}
'f?  
annual balance 年度余额 09G]t1!,  
annual disposable income 每年可动用收入 K+yi_n L  
annual estimates 周年预算 pH@yE Vf  
annual fee 年费 'Nx"_jQ  
annual general meeting 周年大会 -ucR@P]  
annual growth rate 年增率；每年增长率 uHDUuK:Ur  
annual long-term supplement 长期个案每年补助金 =Q|s[F  
annual pensionable emolument 可供计算退休金的年薪 I4c%>R  
annual report 年报 y%YP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {z'Gg  
annual return 周年报表；周年申报表；每年报税表格 :b#5cMUe  
Annual Return Rules 《周年报表规则》 :X*uE^bH  
annual review of consumer prices 每年消费物价回顾 MUN:}S  
annual roll-forward basis 逐年延展方式 SBw'z(U  
annual salary 年薪 jar?"o  
annual statement 年度报表；年度决算表 R/^;,.  
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 Vr&v:8:wb  
annuitant 年金受益人 xrJ0  
annuity 年金 O9{A)b!HB  
annuity contract 年金合约 PKs$Q=Ol<|  
annuity on human life 人寿年金 a<V Mh79*  
antecedent debt 先前的债项 \nQEvcH  
ante-dated cheque 倒填日期支票 EkN>5).  
anticipated expenditure 预期开支 wo^1%:@/2  
anticipated net profit 预期纯利 R
Zj06|r8  
anticipated revenue 预期收入 CR|>?9V  
anti-inflation measure 反通货膨胀措施 [|HQfTp$  
anti-inflationary stance 反通货膨胀立场 ACgWT  
apparent deficit 表面赤字 TR{dNO!q  
apparent financial solvency 表面偿债能力 $,Y?qn/  
apparent partner 表面合伙人 #mO.[IuD  
application for personal assessment 个人入息课税申请书 'FN3r  
application of fund 资金应用 =E8Kacu%  
application to release as liquidator and to destruct the books of accounts and documents a+\s0Qo<  
申请免除清盘人职务及毁灭帐簿与文件 R"PO@v  
appointed actuary 委任精算师 .q$/#hN:e  
appointed auditor 委任核数师；委任审计师 lt}U,p,S  
appointed trustee 委任的受托人 <^8OYnp  
appointer 委任人 Y[fbmn^  
apportioned pro rata 按比例分摊 Q9t.*+  
apportionment 分配；分摊 j!`2Z@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `P9%[8`C 9  
apportionment formula 分摊方程式 h6(L22Hn  
apportionment of estate duty 遗产税的分摊 z.kBQ{P  
appraisal 估价；评估 VH.}}RS%  
appreciable growth 可观增长 E`uK7 2j  
appreciable impact 显着影响 /M_kJe,%  
appreciable increase 可观增长 !E\J`K0_e  
appreciation 增值；升值 XpOQBXbt  
appreciation against other currencies 相对其他货币升值 q
k(u5Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 . J*2J(T,  
appreciation tax 增值税 o/\z4Ri)$  
appropriation 拨款；拨用；拨付 cGjkx3l*  
appropriation account 拨款帐目 V{kgDpB  
Appropriation Bill 拨款法案 2VS#=i(B^  
appropriation-in-aid system 补助拨款办法 {eo?vA8SE  
approved assets 核准资产 \[x4  
approved basket stock 认可一篮子证券 1Aa=&B2  
approved budget 核准预算 ~wRozV  
approved charitable donation 认可慈善捐款 NW;wy;;  
approved charitable institution 认可慈善机构 iD9hqiX&  
approved currency 核准货币；认可货币 \t@|-`  
approved estimates 核准预算 V?cUQghHg  
approved estimates of expenditure 核准开支预算 eM`"$xc Oe  
approved overseas insurer 核准海外保险人 Mxe  
approved overseas trust company 核准海外信托公司 -^7n+ QX  
approved pooled investment fund 核准汇集投资基金 P(Hh%
9'(  
approved provident fund scheme 认可公积金计划 @;z}Hk0A  
approved provision 核准拨款 _26F[R1><~  
approved redeemable share 核准可赎回股份  Z@`HFZJ  
approved regional stock 认可地区性证券 tMy@'nj  
approved retirement scheme 认可退休金计划 1{S" axSL  
approved subordinated loan 核准附属贷款 n-_-
;TYH  
arbitrage 套戥；套汇；套利 'H,l\i@"  
arbitrageur 套戥者；套汇者 v4Q8
RE?  
arbitrary amount 临时款项 Fc<+N0M{  
arrangement 措施；安排；协定 JEes'H}Y  
arrears 欠款 /P|jHK|{  
arrears of pay 欠付薪酬 5ERycC y  
arrears of revenue 逾期未收税款；逾期未收的帐项 0qV!-i  
articles of association 组织章程；组织细则；组织章程细则 D*j\g
I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hw&R.F  
ascertainment of profit 确定利润 1jozM"H7Q  
"Asia Clear" “亚洲结算系统” g< {jgF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )/9/p17:xu  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rB:W
\5~7
 
Asian Development Fund [ADF] 亚洲发展基金 #X"eg  
Asian dollar bond 亚洲美元债券 IPnbR)[%  
Asian dollar market 亚洲美元市场 R{hKl#j;>  
Asian dollar rate 亚洲美元利率 Pw'3ya8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 HIi5kv]}|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >2~q{e  
asked price 沽盘；喊价；索价；卖方报价 Ui7S8c#tH  
assessable income 应评税入息 pemb2HQ'4j  
assessable loss 应评税亏损 X@)5F 9  
assessable profit 应评税利润 ?c^0%Op  
assessable value 应评税值 ;,]T|>M  
assessed profit 估定利润 GKwm %A  
assessed value 经评估价值 6nRD:CH)X  
assessment 评税；评定；估价；评税单 _S#uxgL<  
assessment number 评税编号；估价编号 x,z+l-y  
assessment of additional tax 补加税评税 ,m:YZ;J(Xd  
assessment of performance 业绩评估；实绩评价 ;%AK< RT  
Assessor 评税主任 p/xxoU  
asset price bubbles 资产价格泡沫 ND7 gxt-B  
asset-backed securities 具资产保证的证券 oToUpkAI  
assets accretion 资产增值 -lm\~VZT3  
assets and liabilities 资产与负债 r"a0!]n  
assets betterment statement 资产递增表；资产改进表 ^~2GhveBV  
assets lending 实物放款；有抵押贷款 [=-?n6  
assets of the company passing on the death 死者去世时转移的公司资产 nJ4i[j8  
assets pledged as security for liabilities 用作负债抵押的资产 b$+.}&M  
assets portfolio 资产投资组合 jyf[O -  
assets price 资产价格 ]v3 9ag_hu  
assets quality 资产质素 ^'~+w3M@  
assets realization 资产变现 ~w'M8(  
assets refinancing arrangement 资产再集资安排 A_}F  
assets securitization 资产证券化 )G0a72  
assets situated outside Hong Kong 在香港以外地方的资产 $z]gy]F  
assets stripping 削减资产；拆卖资产 Im1e/F]  
assets value 资产值 <Vr"  
assignee 承让人 z)r)w?A  
assignment 转让；转让书；转让契 t7("geN]  
assignment of interest 权益转让 /z*?:*  
assignment of letters patent and trade mark 专利证书及商标转让 U&|=dH]-  
assignment of property 物业转让；物业转让书 _pM&Ya  
assignment right 转让权 z{cIG8z  
assignor 转让人 |Z<NM#1  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 T+m`a#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 JB a:))lw  
associate member 附属会员 EaG3:<>J  
associated body corporate 相联法人团体 IDb|J%e^P  
associated company 相联公司；联属公司 16[>af0<g  
associated corporation 相联法团 RZ9vQ\X U)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] iK1<4
)  
公认会计师公会〔英国〕 (CS"s+y1  
Association of Futures Exchange Brokers 香港期货经纪协会 LZV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v&%GK5j7O  
association of underwriters 承保人组织 B
Ck$FM@  
assumption of control 接管 l)fF)\|;=  
assurance 担保；保险；转易；转易书 Slcf=  
assurance of interest 权益的转易 agN`) F!  
at 19XX price 按一九ＸＸ年价格计算 _=XzQZT!L  
at a discount 按赔价计算；按贴水价格计算；打折扣 {e A4y~k  
at a premium 按溢价计算；按升水价格计算 n|Vs27  
at call 通知付款；按通知 B5aFt ;Vj  
at constant market price 按固定市价计算 ZkkXITQkPM  
at constant price 按固定价格计算 1Dg\\aUk  
at cost 按成本计算 r}MXXn,f  
at current market price 按当时市价计算；按现时市价计算 3Ln~"HwP  
at current price 按当时价格计算；按现时价格计算 K_',Gd4L  
at factor cost 按要素成本计算；按生产要素成本计算 R4u=
.  
at money-of-the-day price 按付款当日价格计算 (X@JlAfB  
at or better 按指定或较佳价位〔买卖指令〕 R3<>]/1p|P  
at par 按面值计算；平价 8MGtJ'.  
at sight 见票即付 u[dR*o0'  
at the close 按收市盘 I4ZL+a  
at the opening 按开市盘 11}X2j~Ww  
attestation 见证；见证条款 <ZxxlJS)6  
at-the-money option 平价期权 _9wX8fh3D  
attorney 受权人；受托代表人 <Vm+Lt9  
attornment 新拥有人承认书 r.0IC*Y  
attributable profit 可归属利润 *+re2O)Eh'  
attributable share value 可归属股份价值 KlDW'R$  
Auckland Stock Exchange 奥克兰证券交易所 >xws  
auction 拍卖 A1zM$ wDU  
auctioneer 拍卖商 fDhV *LqW  
audit 审计；核数 fGHYs  
Audit Commission 审计署 N_lQz(nG/2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +',[q  
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〕 O
7%<(  
audit review 帐目审查 
pw" !iG}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $Mm=5K%  
audited account 审计帐目；经审计的帐目 ,y>,?6:>  
audited annual account 经审计的周年帐目 Ikql  
audited balance sheet 经审计的资产负债表 RiqYC3Ka  
auditor 核数师；核数主任；审计师 ,3&XV%1  
auditor's certificate 核数师证明书；审计师证明书 MWl?pG!Y  
auditor's report 核数师报告；审计师报告 KSnU;B6w>  
Aussie bond 澳元债券 Mh"DPt9@J  
austerity budget 紧缩预算 u+Utvz
UC  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 A!\ouKyayS  
Australia All Ordinaries Index 澳洲所有普通股票指数 rXc-V},az8  
Australian Dollar [AUD] 澳元 B:#5U85m  
Australian Options Market 澳大利亚期权市场 h3D~?Iom  
Australian Securities Commission 澳洲证券事务监察委员会 `&2~\o/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~=91Kxf  
Australian Stock Exchange 澳大利亚证券交易所 m/RX~,T*v&  
Austrian Schilling [ATS] 奥地利先令 u:AKp<'  
authentication 认证；鉴证 L)W1bW}  
authority to purchase 委托购买证；委购书 nXPl\|pXt  
authorization 认可；核准；授权；授权书 {q fgvu  
authorization by direction 指示授权 6t/nM  
authorization by instruction 指令授权 ]=\vl>W  
authorization by warrant 令状授权 \^a(B{   
authorization of unit trust 单位信托的认可 mW~t/$Y$  
authorized agent 指定代理人 "&;8U.  
authorized capital 法定资本 @v{lH&K:;  
authorized clerk 出市员 )a"rj5~-  
authorized dealer 认可交易商 4Gz5Ju  
authorized financial institution 认可财务机构 6Y?%G>$6  
authorized fund 认可基金 u"eO&Vc  
authorized fund house 获授权的基金公司；认可基金公司 =OY&;d!C  
authorized institution 认可机构 D+edTAQ8
 
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 C><]
o  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f}{ lRk  
authorized insurer 获授权保险人；获认可承保人 7OuzQzhcK  
authorized investment 特准投资项目 Mx?]7tI  
authorized person 获授权人 =P'33) \ )  
authorized representative 获授权代表 +/ s2;G  
authorized share capital 法定股本 qZw4"&,j$  
automated quotation system 自动报价系统 s}"5uDfn1F  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R-od
c,P=  
自动交易系统〔香港期货交易所有限公司〕 |]=. ^  
automatic adjustment mechanism 自动调整机制 &XG k  
automatic adjustment system 自动调整系统 x~1.;dBF  
Automatic Clearing House 自动票据交换所 w
1Ar[ P  
automatic exchange rates accumulation system 自动化汇率累集系统 6x18g(KbP  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :(IPrQ  
automatic teller machine [ATM] 自动柜员机 [f`^+,U  
autopay 自动转帐 zx)^!dEMM  
available assets 可用资产 &qR1fbw"  
available fiscal reserve 现存财政储备 QG{).|pm  
available profit 可用利润 n =SY66   
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <eWGvIEP[  
average 平均；平均数；海损 `v2]Jk<  
average basic salary 平均基本薪金 $E=t6WvA  
average consumer expenditure 平均消费开支；一般消费开支 X`xI~&t_  
average cost 平均成本 W40GW  
average cost of land production 增辟土地平均成本 O[nl#$w  
average daily turnover 平均每日成交额 ?gZJ v  
average daily wage rate 平均每日工资率 #Bo/1G=  
average expenditure pattern 平均开支模式 L|sWSrqd  
average growth rate 平均增长率 FN$hEc!  
average net fixed assets 固定资产平均净值 !AR$JUnX  
average of relatives 相对价格平均数 XBJ9"G5  
average price 平均价格 `b(y 5Z  
average propensity to consume 平均消费倾向；一般消费倾向
y&y(<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ONx|c'0g  
average rate 平均率 {?a9>g-BW  
average revenue 平均收入；平均收益 IKJ~sw~AQ  
average stock 平均库存；平均存货 K?l1Gj  
average yearly rent 平均年租 Bjg 21bw^  
avoidance of double taxation 避免双重课税
` eB-C//  
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 39!o!_g  
~qNpPIrGr  
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