一些有用的会计术语(也不知道发的地方对不对)A

A: jQB9
j  
A share Ａ股；甲类股份 |@d\S[~^G  
abatement of tax 减税；减扣免税额 s.C_Zf~3  
ABN AMRO Bank N.V. 荷兰银行 64tvP^kp  
above-the-line expenditure 线上项目支出；经常预算支出 k5pN  
above-the-line receipt 线上项目收入；经常预算收入 eeB{c.#  
ABSA Asia Limited 南非联合亚洲有限公司 N`e[:[  
absolute change 绝对数值变更 XXa|BZ1RX  
absolute expenditure 实际开支 cVF"!.  
absolute guideline figure 绝对准则数字 ?6WY:Zec@  
absolute interest 绝对权益 1=V-V<  
absolute order of discharge 绝对破产解除令 h2d(?vOT  
absolute profit margin 绝对利润幅度 xwo<' xT  
absolute value 实值；绝对值 MQ8J<A Pf-  
absolutely vested interest 绝对既得权益 $ddCTS^  
absorbed cost 已吸收成本；已分摊成本 $xN|5;+  
absorption 吸收；分摊；合并 fNFY$:4X  
absorption rate 吸收率；摊配率；分摊率 }pkzH'$HJ  
ACB Finance Limited 亚洲商业财务有限公司 C~/a-  
acceptable form of reciprocity 合理的互惠条件 J)-x!y>  
acceptable rate 适当利率；适当汇率 Sdryol<  
acceptance agreement 承兑协议 $=4QO  
acceptance for honour 参加承兑 0L52#;?Si"  
acceptor 承兑人；接受人；受票人 ]c'A%:f<  
acceptor for honour 参加承兑人 T6=u P)!K  
accident insurance 意外保险 a&? :P1$  
Accident Insurance Association of Hong Kong 香港意外保险公会 .$vK&k  
accident insurance scheme 意外保险计划 7qS)c}Q\  
accident year basis 意外年度基准 Y}wyw8g/  
accommodation 通融；贷款 G4"F+%.  
accommodation bill 通融票据；空头票据 5r^
(P  
accommodation party 汇票代发人 Cw&KVw*  
account balance 帐户余额；帐户结余 G"A#Q"  
account book 帐簿 WH^%:4  
account collected in advance 预收款项 nBYZ}L q  
account current book 往来帐簿 0</);g}  
account of after-acquired property 事后取得的财产报告 UkFC~17P  
account of defaulter 拖欠帐目 ,z=LY5_z)  
account payable 应付帐款 Qo|\-y-#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 tKXIk9e  
account receivable 应收帐款 *s3/!K  
account receivable report 应收帐款报表 7@W>E;go  
account statement 结单；帐单；会计财务报表 X"eYK/7  
account title 帐户名称；会计科目 {+>-7 9b  
accountant's report 会计师报告 cw <l{A  
Accountant's Report Rules 会计师报告规则 4o5t#qP5$S  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Jln:`!#fDf  
Accounting Arrangements 《会计安排》 j#4kY R{  
accounting basis 会计基础 o ^uA">GH  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^U/O!GK  
Accounting Circular 《会计通告》 u=e{]Ax#}  
accounting class 会计类别 N8df8=.kw  
accounting date 记帐日期；会计结算日期 $[ *w"iQ  
accounting for money 款项核算 ,I;>aE<#  
Accounting Officer 会计主任 ;!Fn1|)  
accounting period 会计报告期；会计期 q!@4~plz  
accounting policy 会计政策；会计方针 pd$[8Rmj_  
accounting practice 会计惯例 _lq`a\7e  
accounting principle 会计准则 Tw<q,O  
accounting record 会计记录 6_B]MN!(  
accounting report 会计报告 ,PDQzJY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 MF'JeM;H  
Accounting Society of China 中国会计学会 8LCb+^  
accounting statement 会计报表 kyV8K#}%8  
accounting system 会计制度；会计系统 "#g}ve,  
accounting transaction 会计事项；帐务交易 iWR)ke  
accounting treatment 会计处理 -mh3DhJ,  
accounting year 会计年度 ;$Jo+#  
accretion 增值；添加 <C*hokqqP  
accrual 应计项目；应累算数目 {{!-Gr  
accrual basis 应计制；权责发生制 ~"A0Rs=  
accrual basis accounting 应计制会计；权责发生制会计 %(Icz?  
accrue 应累算；应计 );YDtGip J  
accrued benefit 应累算利益 %BQ`
MZ  
accrued charges 应计费用 r.U`Kh]K  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q,Eo mt  
accrued expenses 应累算费用 k;Y5BB  
accrued interest payable 应付利息；应计未付利息 kq-) ^,{y  
accrued interest receivable 应收利息；应计未收利息 (cO:`W6.  
accrued right 累算权益 [V`r^  
accruing profit 应累算的利润 8{ I|$*nB  
accumulated fiscal reserve 累积财政储备 noj0F::m`j  
accumulated profit 累积利润；滚存溢利 @2#lI  
accumulated reserve 累积储备 4<v&S2Yq  
accumulation of surplus income 累积收益盈余 -nwypu  
acquired assets 既得资产 qe\5m.k  
acquisition 收购；购置；取得 $/ ]
,tSm  
acquisition cost 购置成本 |uJ
%5y#  
acquisition expenses 购置费用 -'Mf\h8  
acquisition of 100% interest 收购全部股权 ;9#KeA _  
acquisition of control 取得控制权 ia? c0xL  
acquisition of fixed assets 购置固定资产 [G3E%z
 
acquisition of shell “买壳” yt2PU_),  
acquisition price 收购价 E?@m?@*/  
act of God 天灾 CvdN"k  
acting partner 执事合伙人 -:rUw$3J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cz$2
R  
active partner 积极参与的合伙人 T u'{&  
active trading 交投活跃 :23P!^Y  
actual circulation 实际流通 !5N.B|Nt  
actual cost 实际成本 5lum$5  
actual expenditure 实际开支；实际支出 |':{lH6+1  
actual income 实际入息；实际收入；实际收益 Y4YJJYvD  
actual market 现货市场 }QmqoCAE~m  
actual price 现货价；实际价格 _u Il  
actual profit 实际利润 xYB{;K  
actual quotation 实盘；实际价位；实际报价 nr3==21Om4  
actual year basis 按实际年度计算 pK4)yu+  
actuals 实货 1.>m@
Slr>  
actuarial investigation 精算调查 Tj- s4x  
actuarial principle 精算原则 O".=r}  
actuarial report 精算师报告 QsW/X0YBv  
Actuarial Society of Hong Kong 香港精算学会 Fj!U|l\_9  
actuarial valuation 精算师估值 H;"4C
8K7  
actuary 精算师 !`r$"}g  
ad referendum agreement 暂定协议；有待覆核的协定 ajpXL  
ad valorem duty 从价税；按值征税 ]_$[8#kg  
ad valorem duty system 从价税制 w2'5#`m  
ad valorem fee 从价费 4&iCht =  
ad valorem tariff 从价关税 vKR[&K
{Z|  
additional allowance 额外免税额 y_[vr:s5pG  
additional amount for unexpired risk 未过期风险的额外款额 I`#JwMU;m  
additional assessable profit 补加应评税利润 J~- 4C)  
additional assessment 补加评税  AOx[  
additional commitment 额外承担 S8gs-gL#Og  
additional commitment vote 额外承担拨款 d d;T-wa}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fB,_9K5i  
additional dependent parent allowance 供养父母额外免税额 P'rb%W  
additional provision 额外拨款 @%SQFu@FJ  
additional stamp duty 附加印花税 P93@;{c(  
additional tax 补加税罚款；补加税款 6H|S;K+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {xB3S_,8  
adjudged bankrupt 被裁定破产 jj>]9z  
adjudicated bankrupt 裁定破产人 Ir]
\|t  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S,=|AD  
adjudication of bankruptcy 裁定破产；宣告破产 M3Kfd  
adjudication of insolvency 裁定无力偿还债务 b`_Q8 J  
adjusted actual 经调整的实数；调整后的实数 j+YJbL v  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,z?':TZ  
adjusted figure 经调整的数字；调整后的数额 A2Tw<&Tw(  
adjusted liabilities 经调整的负债；调整后的负债 ,u!sjx  
adjusted loss 经调整的亏损；调整后的亏损 aQ~s`^D  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 D)Dr__x  
adjusted profit 经调整的利润；调整后的利润 wA.\
i  
adjusted surplus 经调整的盈余额；调整后的盈余额 :
@&/kyGH  
adjusted value 经调整的价值；调整后的价值 y?# Loe  
adjustment 调整；修订；理算〔保险〕 dqAw5[qMJ  
adjustment centre 调剂中心 h`wD  
adjustment lag 调整过程的时间差距；调整时差 BerwI 7!=  
adjustment mechanism 调整机制 l;V173W=&  
adjustment of loss 亏损调整 tMe~vq[  
adjustment process 调整过程；调整程序 QSj]ZA  
adjustment range 调整幅度 xezcAwW  
administered exchange rate 受管制汇率 %>s|j'{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p4)Q&k!  
administration expenses 行政费用 wNX]7wMX  
administration fee 手续费；行政费 ?%kV?eu'  
administration in bankruptcy 破产管理 |7Kbpj  
administration order 遗产管理令 S[QrS7  
administrator 管理人；遗产管理人 I2DpRMy  
administrator of the estate 遗产管理人 J8~ha
im  
admission of debt 债项承认书 9>$p  
admission of proof 接纳债权证明 -Qe Z#w|  
advance 放贷款项；垫付款项；预支款项；预付款项 A\;U3Zu  
advance account 暂支帐目；预付款帐户 .sA.C]f  
advance compensation 预付补偿金 'ig'cRD6N  
advance from shareholder 股东垫款 hzC>~Ub5  
advance pending reimbursement 预支以待日后付还 PRT +mT  
advanced economy 先进经济体系 {:W$LWET  
advancement 预付；预付财产 Vz[C=_m  
advances warrant 垫款令 M:V_/@W.  
advancing 贷出 @|)Z"m7  
adverse balance 逆差 8r!zBKq2~  
adverse exchange 逆汇 nF/OPd  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~_a-E  
advice for collection 托收通知书 4/)k)gLI  
advice of drawing 提款通知书；汇票通知书 Qci]i)s$js  
advice of payment 付款通知 6@Y|"b  
Advisory Committee [Securities and Futures Commission] {^\r`Vp  
谘询委员会〔证券及期货事务监察委员会〕 3N:D6
w-R  
Advisory Committee on Diversification 经济多元化谘询委员会 ::F|8  
affidavit 誓章；遗产申报誓章 h.fq,em+H  
affidavit of no receipt 述明无收款的誓章 { "E\Jcjl\  
affiliate 联号；联营公司；附属公司 &~w}_Fjk  
affiliated company 附属公司；联号；联营公司 BluVmM3Vj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9{uO1O\  
affordability 负担能力 P }uOJVQ_  
African Development Bank [AfDB] 非洲开发银行 $wU\Js`/S]  
after-acquired property 事后取得的财产 u2[w#  
after-hours dealing 市后交易 kNL\m[W8$  
after-tax profit 税后盈利；税后利润；税后溢利 {y;n:^  
agency agreement 代理协议 4`R(?  
agency expenses 代理机构的开支
_tX
lF;  
agency fee 代理费 %%wNZ{  
Agency Law 《代理法》 *9i{,I@  
agent 代理人；承销人 9g?(BI^z  
agent of company 公司代理人 ]:\dPw
`A  
agent's fee 代理人费；经纪费 >OK^D+v"j  
aggregate 总计；总数；总体数字 hpJ-
r  
aggregate amount 总款额；总额 3k?X-|O8AZ  
aggregate assets and liabilities 总体资产与负债 {}x^ri~  
aggregate at constant price 按固定价格计算的总体数字 ]+$?u&0?w  
aggregate demand 总需求 [trwBZ^D~  
aggregate gross position 总持仓量 bJ;'`sw1  
aggregate limit 总限额 sNwI0o  
aggregate of salaries tax 合计薪俸税 snikn&  
aggregate performance 总体表现；总体业绩 7[wieYj{  
aggregate supply 总体供应 yCX?!E;La  
aggregate surplus 总盈余 ,v&(YOd  
aggregate total 整体总额
8JD,u  
aggregate value 总值；合计价值 <Ok3FE.K  
aggregated basis 合计基准 o8vug$=Z  
aggregated net chargeable income 合计应课税入息实额 IqGdfL6[(  
aggregation 合并计算；合计；总和 4H<lm*!^  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?0,Ngrbe  
aggregation of property 财产的总和 #5j\C+P}|  
agio 差价；贴水 a@*\o+Su  
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》 K_-MYs.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j8`BdKg  
《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》 YrKWA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +2j AC r  
《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》 BF<ikilR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment {qMIGwu
 
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !?gKqx'T$  
agreement for a settlement 授产协议 k
#rBB  
agreement for assignment 转让协议 `~`k_7t.  
agreement for sale 售卖协议；买卖协议 IaXeRq?<  
agreement for sale and purchase 买卖协议 fd2T=fz-  
agreement for the payment of interest 支付利息协议 O7IJ%_A&  
agreement for the repayment of money 还款协议 alvrh'51  
agreement of reinsurance 再保险协议 6K<K  
Agricultural Bank of China 中国农业银行 Tu7QCr5*  
air passenger departure tax 飞机乘客离境税 r>U@3%0&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O8.5}>gDn.  
airport tax 机场税 "w.3Q96r  
alcohol duty 酒精税 &`XV
q"7  
alienation 让与；让渡；转让 igR";OQk  
alimony 生活费；赡养费 7x4PaX(  
All Ordinaries Index [AOI] 所有普通股指数 J S_]FsxD  
all risks 全险；综合险 $H>W|9Kg,  
All Sales Record for Stock Market 《股票市场成交报告》 EJNU761  
Allied Capital Resources Limited 新联财务有限公司  YVanW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $'hEz/  
allocation letter 拨款信件 =rCIumqD-}  
allocation of fund 分配款项；预留款项
[mGLcg6Fw  
allocation of profit 利润分配；溢利分配 r? E)obE  
allocation warrant 拨款令 u^qT2Ss0  
allotment 分配；配股 exUu7&*:  
allotment notice 股份配售通知；配股通知 7Da`   
allotment of shares 股份分配 h{HHLR  
allowable 可获宽免；免税的 k{SAvKx=  
allowable business loss 可扣除的营业亏损 d,n 'n  
allowable expenses 可扣税的支出 &@Be2!%'9K  
allowance 免税额；津贴；备抵；准备金 Y\?"WGL)p  
allowance for debts 债项的免税额 FE|
JHh$  
allowance for depreciation by wear and tear 耗损折旧免税额 @wNG{Stj  
allowance for funeral expenses 殡殓费的免税额 6MMOf\   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BeoDKdAwY  
allowance for repairs and outgoings 修葺及支出方面的免税额 JHTSUq  
allowance to debtor 给债务人的津贴 Hn+~5@.  
alteration of capital 资本更改 !NvI:C_4|  
alternate trustee 候补受托人 l3I:Q^x@  
amalgamation 合并 r:ptQo`1-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >_"an~Ss  
ambit of charges 征税范围；收费范围 $6iX   
amended valuation 经修订的估值 2)HuZda  
American Commodities Exchange 美国商品交易所 D!-g&HBTC  
American Express Bank Limited 美国运通银行 V/I<g  
American Stock Exchange 美国证券交易所 Ks`J([(W&  
amortization 摊销 ]>nk"K!%  
amount due from banks 存放银行同业的款项 p xa*'h"b^  
amount due from banks abroad 存放海外银行同业的款项 PKg@[<g43  
amount due from holding companies 控股公司欠款 EVC]sUT  
amount due from local banks 存放本港银行同业的款项 ~;{;,8!)  
amount due to banks 银行同业的存款 54R#W:t  
amount due to banks abroad 海外银行同业的存款 .Od!0(0  
amount due to holding companies 控股公司存款 65$+{s  
amount due to local banks 本港银行同业的存款 'XP7" N47O  
amount due to outport banks 外埠银行同业的存款 MJ [m  
amount for note issue 发行纸币的款额 LR.<&m%~.  
amount of bond 担保契据的款额 41?HY{&2  
amount of consideration 代价款额 /zVOK4BqN+  
amount of contribution 供款数额 B; h"lv  
amount of indebtedness 负债款额
.jT#
:_  
amount of principal of the loan 贷款本金额 9c,'k#k  
amount of rates chargeable 应征差饷数额 N.{H,oO `  
amount of share capital 股本额 Jgd'1'FOs  
amount of sums assured 承保款额 ++Ts  
amount of variation 变动幅度 8_B4?` k  
amount of vote 拨款数额 ;dZZ;#k%  
amount payable 应付款额 T{ XS")Vw  
amount receivable 应收款额 9u}Hmb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s/ qYa])  
analysis 分析 tq6!`L}3  
ancillary risk 附属风险 _ y8Wn}19f  
annual account 周年帐目；周年帐目报表；年度决算；年结 'Nnzk  
annual accounting date 年结日期 ""F5z,'  
annual allowance 每年免税额；年积金；年度津贴；年津 jc[Y}gd,  
annual balance 年度余额 O$j7i:G'5  
annual disposable income 每年可动用收入 '3DXPR^B6  
annual estimates 周年预算 F {4bo$~>  
annual fee 年费 PB`Y g  
annual general meeting 周年大会 xvl#w  
annual growth rate 年增率；每年增长率 3z9d!I^>k  
annual long-term supplement 长期个案每年补助金 &n}f?  
annual pensionable emolument 可供计算退休金的年薪 qCpp6~]Um  
annual report 年报 }1i`6`y1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `yXg{lk  
annual return 周年报表；周年申报表；每年报税表格 }DfshZ0QM  
Annual Return Rules 《周年报表规则》 e95Lo+:f  
annual review of consumer prices 每年消费物价回顾 <?}-$  
annual roll-forward basis 逐年延展方式 V0.vQ/  
annual salary 年薪
d#rf5<i  
annual statement 年度报表；年度决算表 as4;:  
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 dx{bB%?Y\=  
annuitant 年金受益人 u^bidd6JRn  
annuity 年金 (G4at2YLd  
annuity contract 年金合约 # 0Q]dO  
annuity on human life 人寿年金 {19PL8B~}  
antecedent debt 先前的债项 1&evG-#<:  
ante-dated cheque 倒填日期支票 sRL`dEl4l  
anticipated expenditure 预期开支 >xYpNtEs  
anticipated net profit 预期纯利 9gEw
h<  
anticipated revenue 预期收入 C>j@,G4  
anti-inflation measure 反通货膨胀措施 ]kRfB:4ED  
anti-inflationary stance 反通货膨胀立场 "ZoRZ'i  
apparent deficit 表面赤字 z] PS
pUd  
apparent financial solvency 表面偿债能力 }mq6]ZrK  
apparent partner 表面合伙人 wyj{zWRJp  
application for personal assessment 个人入息课税申请书 BsqP?/  
application of fund 资金应用 ex9g?*Q  
application to release as liquidator and to destruct the books of accounts and documents 5Y'qaIFR  
申请免除清盘人职务及毁灭帐簿与文件 ~f1%8z  
appointed actuary 委任精算师 lVR~Bh  
appointed auditor 委任核数师；委任审计师 ?2;&O`x*  
appointed trustee 委任的受托人 Cc' 37~6~P  
appointer 委任人 ,+vy,<e&  
apportioned pro rata 按比例分摊 R_ ,UMt  
apportionment 分配；分摊 Ug t.&IA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K'Tm_"[u  
apportionment formula 分摊方程式 kmsb hYM)  
apportionment of estate duty 遗产税的分摊 I{9QeRI  
appraisal 估价；评估 &5spTMw8  
appreciable growth 可观增长 O-~7b(Z  
appreciable impact 显着影响 AJ?r,!)  
appreciable increase 可观增长 wh\}d4gN  
appreciation 增值；升值 )72+\C[*~r  
appreciation against other currencies 相对其他货币升值 YY((V@|K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nE&@Q  
appreciation tax 增值税 1s2>C!\  
appropriation 拨款；拨用；拨付 EQyC1j  
appropriation account 拨款帐目 w\}ieI8J  
Appropriation Bill 拨款法案 '}JhzKNj  
appropriation-in-aid system 补助拨款办法 j4qR(p(vC  
approved assets 核准资产 qL&[K>2z  
approved basket stock 认可一篮子证券 }Jve cRtg1  
approved budget 核准预算 W*4-.*U8a  
approved charitable donation 认可慈善捐款 ox>^>wR*  
approved charitable institution 认可慈善机构 .TMs bZ|j  
approved currency 核准货币；认可货币 ^aMg/.
j  
approved estimates 核准预算 g\(G\ tnu>  
approved estimates of expenditure 核准开支预算 4 \K7xM!  
approved overseas insurer 核准海外保险人 S)k*?dQ##R  
approved overseas trust company 核准海外信托公司 C'+YQ]u  
approved pooled investment fund 核准汇集投资基金 EXw
o,?I  
approved provident fund scheme 认可公积金计划 WJndoB.f[2  
approved provision 核准拨款 udF~5w H  
approved redeemable share 核准可赎回股份 /-ch`u md  
approved regional stock 认可地区性证券 3n1;G8Nf  
approved retirement scheme 认可退休金计划 =J]]EoX/  
approved subordinated loan 核准附属贷款 kg~mgMR+w  
arbitrage 套戥；套汇；套利 pb?c$n$u*  
arbitrageur 套戥者；套汇者 Zq|I,l0+E  
arbitrary amount 临时款项 ;%5N%
0,  
arrangement 措施；安排；协定 c9'vDTE%~  
arrears 欠款 Xy&A~F  
arrears of pay 欠付薪酬 e*(!^Q1  
arrears of revenue 逾期未收税款；逾期未收的帐项 Eh;'S"{/?j  
articles of association 组织章程；组织细则；组织章程细则 9ni1f{k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r CHl?J  
ascertainment of profit 确定利润 -M~:lK]n  
"Asia Clear" “亚洲结算系统” D/B8tf+V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 kr5">"7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }b"yU#`Q\  
Asian Development Fund [ADF] 亚洲发展基金 Y3cMC)  
Asian dollar bond 亚洲美元债券 };bEU wGWf  
Asian dollar market 亚洲美元市场 fZzoAzfv2  
Asian dollar rate 亚洲美元利率 KKPh~ThC  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 E`0?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 UA0Bzoky;  
asked price 沽盘；喊价；索价；卖方报价 9y8&9<#  
assessable income 应评税入息 c|B
('3h  
assessable loss 应评税亏损 n;Q7X>-f8`  
assessable profit 应评税利润 B6As,)RjD:  
assessable value 应评税值 4*#18<u5  
assessed profit 估定利润 qI9z;_,gNz  
assessed value 经评估价值 K5VWt)Z#  
assessment 评税；评定；估价；评税单 V`d,qn)i  
assessment number 评税编号；估价编号 Bz-c$me1  
assessment of additional tax 补加税评税 S_4?K)n #  
assessment of performance 业绩评估；实绩评价 =^f<v_L  
Assessor 评税主任 f:,DWw`B  
asset price bubbles 资产价格泡沫 UiP"Ixg6  
asset-backed securities 具资产保证的证券 GPv1fearl  
assets accretion 资产增值 #s(BuVU  
assets and liabilities 资产与负债 wn, KY$/  
assets betterment statement 资产递增表；资产改进表 DE8n+Rm  
assets lending 实物放款；有抵押贷款 YQ)kRhFA  
assets of the company passing on the death 死者去世时转移的公司资产 ]e^&aR5f"  
assets pledged as security for liabilities 用作负债抵押的资产 Y;Dp3v!  
assets portfolio 资产投资组合 xY8$I6  
assets price 资产价格 t]g-CW3  
assets quality 资产质素 A_ZY=jP   
assets realization 资产变现  6f>{"'  
assets refinancing arrangement 资产再集资安排 9Cp-qA%t  
assets securitization 资产证券化 )5JFfp)#  
assets situated outside Hong Kong 在香港以外地方的资产 |?xN\O^#}  
assets stripping 削减资产；拆卖资产 EIAc@$4  
assets value 资产值 M,,bf[p$  
assignee 承让人 SrJGTuXg  
assignment 转让；转让书；转让契 beGa#JH,  
assignment of interest 权益转让 Rz/
gtEP  
assignment of letters patent and trade mark 专利证书及商标转让 P[ck84F/  
assignment of property 物业转让；物业转让书 P{jbl!UD7  
assignment right 转让权 {.|CdqwY  
assignor 转让人 I@~QV@U  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Beo@K|3GN  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Tc:)- z[o  
associate member 附属会员 @4#c&h3  
associated body corporate 相联法人团体 mb3"U"ohs  
associated company 相联公司；联属公司 4Uo&d#o)C-  
associated corporation 相联法团 W:nef<WH  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3m)0z{n  
公认会计师公会〔英国〕 >J?fl8  
Association of Futures Exchange Brokers 香港期货经纪协会 l0m-$/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6]N;r5n  
association of underwriters 承保人组织 /NFj(+&g+  
assumption of control 接管 QXFo1m  
assurance 担保；保险；转易；转易书 1{.|+S Z!  
assurance of interest 权益的转易 `?
@}>.  
at 19XX price 按一九ＸＸ年价格计算 u@M,qo`  
at a discount 按赔价计算；按贴水价格计算；打折扣 k FD;i  
at a premium 按溢价计算；按升水价格计算 ~&{S<Wl  
at call 通知付款；按通知 RJ&RTo  
at constant market price 按固定市价计算 ncdKj}  
at constant price 按固定价格计算 [5b--O  
at cost 按成本计算 Bahm]2  
at current market price 按当时市价计算；按现时市价计算 |F[+k e  
at current price 按当时价格计算；按现时价格计算 KqJs?Won  
at factor cost 按要素成本计算；按生产要素成本计算 hEH?[>9  
at money-of-the-day price 按付款当日价格计算 s`8= 3]w  
at or better 按指定或较佳价位〔买卖指令〕 #L;dI@7C  
at par 按面值计算；平价 69Ne
Q$](  
at sight 见票即付 {duz\k2  
at the close 按收市盘 }C?'
BRX  
at the opening 按开市盘
2\{M:\2o  
attestation 见证；见证条款 7U"g3a)=  
at-the-money option 平价期权 itP,\k7>d  
attorney 受权人；受托代表人 *#|&JIEsi  
attornment 新拥有人承认书 783,s_  
attributable profit 可归属利润 >\#*P'y`d  
attributable share value 可归属股份价值 Eyqa?$R  
Auckland Stock Exchange 奥克兰证券交易所 C2I_%nU Z1  
auction 拍卖 b\!_cb~"@  
auctioneer 拍卖商 $( kF#  
audit 审计；核数 ]:-mbgW  
Audit Commission 审计署 #q$HQ&k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ZJJY8k `  
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 _ gGf  
audit review 帐目审查 ZvX*t)VjTz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _<V)-Y  
audited account 审计帐目；经审计的帐目 ;`{H!w[D  
audited annual account 经审计的周年帐目 exUFS5d  
audited balance sheet 经审计的资产负债表 |aS.a&vwR  
auditor 核数师；核数主任；审计师 @*XV`_!h  
auditor's certificate 核数师证明书；审计师证明书  4e7-0}0  
auditor's report 核数师报告；审计师报告 s 5Qcl;}  
Aussie bond 澳元债券 4E+e}\r:6  
austerity budget 紧缩预算 bsli0FJSh'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _J#zY-j  
Australia All Ordinaries Index 澳洲所有普通股票指数 lfgq=8d  
Australian Dollar [AUD] 澳元 Qd{CMmx  
Australian Options Market 澳大利亚期权市场 ;ef}}K  
Australian Securities Commission 澳洲证券事务监察委员会 o:'MpKm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ec;o\erPG  
Australian Stock Exchange 澳大利亚证券交易所 I$G['`XX/  
Austrian Schilling [ATS] 奥地利先令 J]'zIOQ  
authentication 认证；鉴证 ^uc=f2=>,  
authority to purchase 委托购买证；委购书 Ge@{_  
authorization 认可；核准；授权；授权书 `
/+>a8  
authorization by direction 指示授权 %aCqi(.7  
authorization by instruction 指令授权 ^z*t%<@[Q  
authorization by warrant 令状授权 Wvh#:Z  
authorization of unit trust 单位信托的认可 ebhXak[w  
authorized agent 指定代理人 a58H9w"u)  
authorized capital 法定资本 ; DR$iH-F  
authorized clerk 出市员 vh%B[brUJ  
authorized dealer 认可交易商 nR~@#P\  
authorized financial institution 认可财务机构 T?
0eVvM  
authorized fund 认可基金 BDDlQci38  
authorized fund house 获授权的基金公司；认可基金公司 vA{-{Q  
authorized institution 认可机构 F/{!tx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 T'9'G M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Sz`,X0a  
authorized insurer 获授权保险人；获认可承保人 t3_O H^  
authorized investment 特准投资项目 0#hlsfc]\  
authorized person 获授权人 1CZgb  
authorized representative 获授权代表 T7%S #0,p  
authorized share capital 法定股本 6d}lw6L  
automated quotation system 自动报价系统 /{_:{G!Q0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IEi^kJflU  
自动交易系统〔香港期货交易所有限公司〕 B9z?mt'|r)  
automatic adjustment mechanism 自动调整机制 JH9J5%sp  
automatic adjustment system 自动调整系统 LH% F8  
Automatic Clearing House 自动票据交换所 vvMT}-!  
automatic exchange rates accumulation system 自动化汇率累集系统 CAhXQ7w'Z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gr2U6gi  
automatic teller machine [ATM] 自动柜员机 FW4<5~'  
autopay 自动转帐 q]-r@yF  
available assets 可用资产 b8UO,fY q  
available fiscal reserve 现存财政储备 #c!lS<z  
available profit 可用利润 Lk8ek}o'  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $6 f3F?y7  
average 平均；平均数；海损 ^ZcGY+/~  
average basic salary 平均基本薪金 {!L~@r  
average consumer expenditure 平均消费开支；一般消费开支 /([kh~a  
average cost 平均成本 Lqa4Vi  
average cost of land production 增辟土地平均成本 #;yZ  
average daily turnover 平均每日成交额 #;e:A8IQ  
average daily wage rate 平均每日工资率 6bC3O4Rw  
average expenditure pattern 平均开支模式 x 9fip-  
average growth rate 平均增长率  }my`K  
average net fixed assets 固定资产平均净值 S,UDezxg  
average of relatives 相对价格平均数 v!5 `|\  
average price 平均价格 a1lh-2xX  
average propensity to consume 平均消费倾向；一般消费倾向 T8$y[W-c  
average propensity to save 平均储蓄倾向；一般储蓄倾向 A;M'LM-M  
average rate 平均率 u6JM]kR
  
average revenue 平均收入；平均收益 V)25$aKW7  
average stock 平均库存；平均存货 }Sv:`9=  
average yearly rent 平均年租 Y$_B1_  
avoidance of double taxation 避免双重课税 DTL.Bsc-.  
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 5\nAeP  
rx|pOz,:  
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