一些有用的会计术语(也不知道发的地方对不对)A

A: 7"#f!.E  
A share Ａ股；甲类股份 #vtN+E  
abatement of tax 减税；减扣免税额 _p0)vT  
ABN AMRO Bank N.V. 荷兰银行 ^}hJL7O'  
above-the-line expenditure 线上项目支出；经常预算支出 oooS s&t  
above-the-line receipt 线上项目收入；经常预算收入 P:qz2Hw  
ABSA Asia Limited 南非联合亚洲有限公司 7N| AA^I  
absolute change 绝对数值变更 #,TELzUVE  
absolute expenditure 实际开支 lirNYJ]tO  
absolute guideline figure 绝对准则数字 0 k9<&  
absolute interest 绝对权益 =PZWS&(L
 
absolute order of discharge 绝对破产解除令 ##v`(#fu  
absolute profit margin 绝对利润幅度 Xo\S9,s{  
absolute value 实值；绝对值 v$;@0t:;#  
absolutely vested interest 绝对既得权益 St+ "ih%  
absorbed cost 已吸收成本；已分摊成本 nZxSMN0]  
absorption 吸收；分摊；合并 (vnoP< 0  
absorption rate 吸收率；摊配率；分摊率 GB=bG%Tb  
ACB Finance Limited 亚洲商业财务有限公司 Ev{MCu1!6  
acceptable form of reciprocity 合理的互惠条件 F{\=PCZ>7  
acceptable rate 适当利率；适当汇率 D#ZPq,f  
acceptance agreement 承兑协议 I>aGp|4  
acceptance for honour 参加承兑 ' Rc#^U*n  
acceptor 承兑人；接受人；受票人 e^8BV;+c  
acceptor for honour 参加承兑人 7E\g &R.  
accident insurance 意外保险 TM-Fu([LMV  
Accident Insurance Association of Hong Kong 香港意外保险公会 nE$ f  
accident insurance scheme 意外保险计划 H{%H^t>  
accident year basis 意外年度基准 f3vF"O  
accommodation 通融；贷款 H99xZxHZ{  
accommodation bill 通融票据；空头票据 m]P/if7  
accommodation party 汇票代发人 <h@]Ri  
account balance 帐户余额；帐户结余 7&foEJ3q  
account book 帐簿 uXpv*i{R  
account collected in advance 预收款项
QZ~0o7  
account current book 往来帐簿 VE$t%QT  
account of after-acquired property 事后取得的财产报告 WqQU@sA  
account of defaulter 拖欠帐目 =k_UjwgN^  
account payable 应付帐款 G?ig1PB"#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?-,6<K1  
account receivable 应收帐款 zN")elBi  
account receivable report 应收帐款报表 |'$ l7  
account statement 结单；帐单；会计财务报表 !}t-j3bCs  
account title 帐户名称；会计科目 )i-gs4[(QN  
accountant's report 会计师报告 9`Vc  
Accountant's Report Rules 会计师报告规则 \z:<DsQ&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 " #v%36U  
Accounting Arrangements 《会计安排》 PI
xjM>  
accounting basis 会计基础 `tVy_/3(9  
accounting by Official Receiver 破产管理署署长呈交的帐目 5\'AD^{  
Accounting Circular 《会计通告》 ~},W8\C>  
accounting class 会计类别 ,Xtj;@~-  
accounting date 记帐日期；会计结算日期 4K7{f+
T  
accounting for money 款项核算 BIj   
Accounting Officer 会计主任 7n&yv
9"  
accounting period 会计报告期；会计期 V|: qow:F  
accounting policy 会计政策；会计方针 $3\
,h;y  
accounting practice 会计惯例 zJCEA  
accounting principle 会计准则 ;s_"{f`Y6
 
accounting record 会计记录 th 2<o5  
accounting report 会计报告 8,*3zVk-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "dtlME{Bx  
Accounting Society of China 中国会计学会 $^h?:L:1n  
accounting statement 会计报表 1EsqQz*$u  
accounting system 会计制度；会计系统 J\A8qh8  
accounting transaction 会计事项；帐务交易 5@f5S0
Y  
accounting treatment 会计处理 &<0ZUI |S3  
accounting year 会计年度 T6HU*(  
accretion 增值；添加 \fi}Q\|C  
accrual 应计项目；应累算数目
,g|2NjUAc  
accrual basis 应计制；权责发生制 i}lRIXjdV  
accrual basis accounting 应计制会计；权责发生制会计 >];"N{ A  
accrue 应累算；应计
S>t>6
&A  
accrued benefit 应累算利益 OZOb1D  
accrued charges 应计费用 [r9d<Zi}{  
accrued cumulative preference share dividend 应累算的累积优先股股息 nzuF]vo  
accrued expenses 应累算费用 xS+rHC  
accrued interest payable 应付利息；应计未付利息 ~Z/7pP+  
accrued interest receivable 应收利息；应计未收利息 "% Y u wMY  
accrued right 累算权益 >| m.?{^  
accruing profit 应累算的利润 fp;a5||5  
accumulated fiscal reserve 累积财政储备 0( //D;j  
accumulated profit 累积利润；滚存溢利 s MZ[d\  
accumulated reserve 累积储备 39D }  
accumulation of surplus income 累积收益盈余 BS2?!;,8  
acquired assets 既得资产 Oy$<QXj/  
acquisition 收购；购置；取得 S(t{&+Wc  
acquisition cost 购置成本 +
tUQ  
acquisition expenses 购置费用 w}`3 d@  
acquisition of 100% interest 收购全部股权 hSMV&Cs  
acquisition of control 取得控制权 P {H{UKs#  
acquisition of fixed assets 购置固定资产 Le@? /  
acquisition of shell “买壳” sfI N)jh  
acquisition price 收购价 BX3lPv  
act of God 天灾 i0ybJOa4  
acting partner 执事合伙人 LNiS`o\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 a.,_4;'UE1  
active partner 积极参与的合伙人 +)gB9DoK  
active trading 交投活跃 [{cC  
actual circulation 实际流通 HJ@5B"  
actual cost 实际成本 &J(!8y*QyE  
actual expenditure 实际开支；实际支出 v3-?CQb(  
actual income 实际入息；实际收入；实际收益 I%xn,u  
actual market 现货市场 Xw^X&Pp  
actual price 现货价；实际价格 "&-C$J5 Id  
actual profit 实际利润 uvv.WbZ  
actual quotation 实盘；实际价位；实际报价 ,Rz}=j  
actual year basis 按实际年度计算 o;QZe&  
actuals 实货 SdI1}&  
actuarial investigation 精算调查 -9-fX(I  
actuarial principle 精算原则 'C~9]Y].  
actuarial report 精算师报告 j)L1H* S%  
Actuarial Society of Hong Kong 香港精算学会 /s`;9)G]9  
actuarial valuation 精算师估值 %g w{[ /[A  
actuary 精算师 g^j7@dum  
ad referendum agreement 暂定协议；有待覆核的协定 Funj!x'uE  
ad valorem duty 从价税；按值征税 j@v-|  
ad valorem duty system 从价税制 TQ'e  
ad valorem fee 从价费 p;`N\.
ld  
ad valorem tariff 从价关税 ' ^a!`"Bc  
additional allowance 额外免税额 ;rHz;]si  
additional amount for unexpired risk 未过期风险的额外款额 /b{HG7i\  
additional assessable profit 补加应评税利润 [`n
Y2[A$  
additional assessment 补加评税 9L"?wv  
additional commitment 额外承担 ;BVDt  
additional commitment vote 额外承担拨款 } yq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 euZI`*0  
additional dependent parent allowance 供养父母额外免税额 -3vh!JMN  
additional provision 额外拨款 968^"T#  
additional stamp duty 附加印花税 Eem g  
additional tax 补加税罚款；补加税款 $?f]ZyZr.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ";dU-\3M  
adjudged bankrupt 被裁定破产 e/94y6*
>  
adjudicated bankrupt 裁定破产人 [z+x"9l0!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 oAz<G  
adjudication of bankruptcy 裁定破产；宣告破产 x'i0KF   
adjudication of insolvency 裁定无力偿还债务 #LWg"i  
adjusted actual 经调整的实数；调整后的实数 a))*F!}c  
adjusted current assets 经调整的流动资产；调整后的流动资产 <25ccE9^c  
adjusted figure 经调整的数字；调整后的数额 3;Hd2 ;G  
adjusted liabilities 经调整的负债；调整后的负债 g1V)$s7  
adjusted loss 经调整的亏损；调整后的亏损 s0!kwrBsp  
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 voh^|(:(TH  
adjusted profit 经调整的利润；调整后的利润 $1e pf  
adjusted surplus 经调整的盈余额；调整后的盈余额 6~@5X}^<0  
adjusted value 经调整的价值；调整后的价值 usH%dzKK  
adjustment 调整；修订；理算〔保险〕 ]l&'k23~p  
adjustment centre 调剂中心 __(V C:  
adjustment lag 调整过程的时间差距；调整时差 yVYkuO  
adjustment mechanism 调整机制 <Uwwux<v  
adjustment of loss 亏损调整 )X%oXc&C|  
adjustment process 调整过程；调整程序 P` ]ps?l  
adjustment range 调整幅度 fIkT"?  
administered exchange rate 受管制汇率 3EOyq^I%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }]GbUC!Zb  
administration expenses 行政费用 J6auUm` `  
administration fee 手续费；行政费 4J}3,+  
administration in bankruptcy 破产管理 L[.<o{  
administration order 遗产管理令 rr )/`Kmv%  
administrator 管理人；遗产管理人 26PD[af64O  
administrator of the estate 遗产管理人 x4 hO$3o  
admission of debt 债项承认书 O
G}KqG!n  
admission of proof 接纳债权证明 ?O7iK<5N  
advance 放贷款项；垫付款项；预支款项；预付款项 @_Sp3nWdu  
advance account 暂支帐目；预付款帐户 (9
'be\  
advance compensation 预付补偿金 Yb9cW\lr  
advance from shareholder 股东垫款 Zs73 a
d  
advance pending reimbursement 预支以待日后付还 8A4TAT4,  
advanced economy 先进经济体系 3#mE( `|P  
advancement 预付；预付财产 [gn[nP9  
advances warrant 垫款令 vHc#m@4o  
advancing 贷出 3+zzi  
adverse balance 逆差 9b%j.Q-W  
adverse exchange 逆汇 Tk](eQsy.v  
advertisement addressed to shareholders 在报章刊登的致股东通告 PUKVn+h  
advice for collection 托收通知书 A:)sg!Lt  
advice of drawing 提款通知书；汇票通知书 ]bu9-X&T&  
advice of payment 付款通知 JMePI%#8  
Advisory Committee [Securities and Futures Commission] z Lw(@&  
谘询委员会〔证券及期货事务监察委员会〕 8!4[#y<  
Advisory Committee on Diversification 经济多元化谘询委员会 u\3ZI
b  
affidavit 誓章；遗产申报誓章 pN+I]NgQ  
affidavit of no receipt 述明无收款的誓章 _yJ|`g]U3  
affiliate 联号；联营公司；附属公司 Ql8^]gbp+  
affiliated company 附属公司；联号；联营公司 %omu
 
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |D+p$
^L  
affordability 负担能力 AysL-sqR  
African Development Bank [AfDB] 非洲开发银行 2Pz5f  
after-acquired property 事后取得的财产 D6:DrA:  
after-hours dealing 市后交易 kQ[Jo%YT?E  
after-tax profit 税后盈利；税后利润；税后溢利 2-7Z(7G{ F  
agency agreement 代理协议 mtX31M4  
agency expenses 代理机构的开支 Gw`/.0
 
agency fee 代理费 c_DaNEfaY  
Agency Law 《代理法》 i'iO H|s  
agent 代理人；承销人 g
-|Kyhr?=  
agent of company 公司代理人 #/s7\2  
agent's fee 代理人费；经纪费 NfqJ=9  
aggregate 总计；总数；总体数字 I1i:}g/  
aggregate amount 总款额；总额 "$P'Wv
  
aggregate assets and liabilities 总体资产与负债 %2YN,a4  
aggregate at constant price 按固定价格计算的总体数字 fFHK:n`  
aggregate demand 总需求 Iu%^*K%  
aggregate gross position 总持仓量 Iht'e8)gq  
aggregate limit 总限额 O
$U}d-Xnx  
aggregate of salaries tax 合计薪俸税 UQnBqkE  
aggregate performance 总体表现；总体业绩 jm+blB^%K  
aggregate supply 总体供应 Bs@:rhDi  
aggregate surplus 总盈余 8W@dtZ,d  
aggregate total 整体总额 /} a_8iM\  
aggregate value 总值；合计价值 0}D-KvjyP  
aggregated basis 合计基准 HoL~j({  
aggregated net chargeable income 合计应课税入息实额 y:C)%cv}*  
aggregation 合并计算；合计；总和 L9$&-A9ix  
aggregation of incomes of husband and wife 夫妇入息合并计算 T?#s'd  
aggregation of property 财产的总和 nfa_8  
agio 差价；贴水 '(TmV#3  
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》 ?N`qLGRm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ",QYDFFeF  
《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》 |zh +  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |+u+)C  
《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》 ot0U-G(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ovbEmb  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +\srZ<67  
agreement for a settlement 授产协议 3jXR"@Z-  
agreement for assignment 转让协议 J ZA*{n2  
agreement for sale 售卖协议；买卖协议 R qnWtE  
agreement for sale and purchase 买卖协议 @]E]W#xAn  
agreement for the payment of interest 支付利息协议 W
w^7^q&  
agreement for the repayment of money 还款协议 aU4R+.M7@  
agreement of reinsurance 再保险协议 }\DAg'e)  
Agricultural Bank of China 中国农业银行 ,!r@9T  
air passenger departure tax 飞机乘客离境税 *|^,DGfQ6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;}UzJe ,S  
airport tax 机场税 L,WkJe3  
alcohol duty 酒精税 )O9fhj)  
alienation 让与；让渡；转让 &jt02+Hj'  
alimony 生活费；赡养费 ygMd$0:MN  
All Ordinaries Index [AOI] 所有普通股指数 }\>+H  
all risks 全险；综合险 H<$pHyxU  
All Sales Record for Stock Market 《股票市场成交报告》 x\6];SXX  
Allied Capital Resources Limited 新联财务有限公司 o>.AdZby  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2G ZF/9}  
allocation letter 拨款信件 K[e`t%2_  
allocation of fund 分配款项；预留款项 xUIvLH=  
allocation of profit 利润分配；溢利分配 gt~9"I  
allocation warrant 拨款令 LNaeB(z"  
allotment 分配；配股 C0gfJ~M)  
allotment notice 股份配售通知；配股通知 ^u3*hl}YKy  
allotment of shares 股份分配 'frWu6]< 4  
allowable 可获宽免；免税的 q?(A!1(u  
allowable business loss 可扣除的营业亏损 }M^_Z#|,  
allowable expenses 可扣税的支出 xUQdVrFU  
allowance 免税额；津贴；备抵；准备金 '^e0Ud,  
allowance for debts 债项的免税额 hI*`>9l  
allowance for depreciation by wear and tear 耗损折旧免税额 |y klT  
allowance for funeral expenses 殡殓费的免税额 'y< t/qo  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bBy'v/  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ywmyr[Uh'  
allowance to debtor 给债务人的津贴 JaA&eT|  
alteration of capital 资本更改 `(P "u  
alternate trustee 候补受托人 W8< @sq~I  
amalgamation 合并 .#"1bRWpZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w<Zdq}{jO  
ambit of charges 征税范围；收费范围 !X%S)VSMU  
amended valuation 经修订的估值 *3!(*F@M,  
American Commodities Exchange 美国商品交易所 X{#bJ  
American Express Bank Limited 美国运通银行 7qpzk7X?pR  
American Stock Exchange 美国证券交易所 9z+vFk`  
amortization 摊销 0,:iE\
 
amount due from banks 存放银行同业的款项 $|rCrak;  
amount due from banks abroad 存放海外银行同业的款项 [+y&HNf  
amount due from holding companies 控股公司欠款 fBf]4@{
  
amount due from local banks 存放本港银行同业的款项 C?8PT/  
amount due to banks 银行同业的存款 NS h%t+XU]  
amount due to banks abroad 海外银行同业的存款 3T"2S[gT  
amount due to holding companies 控股公司存款 VIb;96$Or  
amount due to local banks 本港银行同业的存款 92s4u3L;  
amount due to outport banks 外埠银行同业的存款 BO[+E'2  
amount for note issue 发行纸币的款额 @8QFP3\1  
amount of bond 担保契据的款额 R_t~UTfI;  
amount of consideration 代价款额 "tfn?n0  
amount of contribution 供款数额 yVT&rQ"{  
amount of indebtedness 负债款额 Um/CR!
 
amount of principal of the loan 贷款本金额 2TE\4j  
amount of rates chargeable 应征差饷数额 8b-
7]%  
amount of share capital 股本额 T:be 9 5!,  
amount of sums assured 承保款额 )gr}<}X)B  
amount of variation 变动幅度 ,;9ak-$8p  
amount of vote 拨款数额 m"5{D*|  
amount payable 应付款额 ~u};XhZ  
amount receivable 应收款额 sq6>DuBZz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7F,07\c  
analysis 分析 ^cB49s+{e  
ancillary risk 附属风险 su,`q  
annual account 周年帐目；周年帐目报表；年度决算；年结 , - QR  
annual accounting date 年结日期 q sv+.aW  
annual allowance 每年免税额；年积金；年度津贴；年津 @P*ylB}?Q  
annual balance 年度余额 ~o:rM/!Ba  
annual disposable income 每年可动用收入 =s
`XZkh  
annual estimates 周年预算 P;^y|0Nm  
annual fee 年费 J>&[J!>r  
annual general meeting 周年大会 CR%D\I$o  
annual growth rate 年增率；每年增长率 c$@`P  
annual long-term supplement 长期个案每年补助金 
d,zp`S  
annual pensionable emolument 可供计算退休金的年薪 Q1aHIc  
annual report 年报 976E3u"Vt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 KX0<j  
annual return 周年报表；周年申报表；每年报税表格 mk#>Dpy?  
Annual Return Rules 《周年报表规则》 r3n=<l!Jr  
annual review of consumer prices 每年消费物价回顾 UAnB=L,.\  
annual roll-forward basis 逐年延展方式 -L+\y\F  
annual salary 年薪 OD{5m(JwL  
annual statement 年度报表；年度决算表 PthIdaN@  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`)0Rv|?  
annuitant 年金受益人 or?0PEx\  
annuity 年金 t8L<x  
annuity contract 年金合约 KDux$V4  
annuity on human life 人寿年金 += X).X0K  
antecedent debt 先前的债项 v]B0!k&4.  
ante-dated cheque 倒填日期支票 ~sZqa+jB0  
anticipated expenditure 预期开支 `6|i&w:b  
anticipated net profit 预期纯利 |E46vup  
anticipated revenue 预期收入 ]ev*m&O  
anti-inflation measure 反通货膨胀措施 D-'i G%)kA  
anti-inflationary stance 反通货膨胀立场 ev~dsk6k  
apparent deficit 表面赤字 6\; 4 4,3  
apparent financial solvency 表面偿债能力 m\<<oI
lH  
apparent partner 表面合伙人 !S
h^LYqn  
application for personal assessment 个人入息课税申请书 h`z2!F4  
application of fund 资金应用 @WhZx*1  
application to release as liquidator and to destruct the books of accounts and documents *jYHd#UZx4  
申请免除清盘人职务及毁灭帐簿与文件 |^YzFrc  
appointed actuary 委任精算师 C!oS=qK?]  
appointed auditor 委任核数师；委任审计师 RY>)eGJ  
appointed trustee 委任的受托人 pem3G5 `g=  
appointer 委任人 17J}uXA  
apportioned pro rata 按比例分摊 lt@  
apportionment 分配；分摊 m-:8jA?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5}vRo;-  
apportionment formula 分摊方程式 vF5wA-3&t  
apportionment of estate duty 遗产税的分摊 8 m%>:}o  
appraisal 估价；评估 yd7lcb [  
appreciable growth 可观增长 p:DL:^zx  
appreciable impact 显着影响 Y}Am
X  
appreciable increase 可观增长 ap Fs UsE  
appreciation 增值；升值 *ge].E  
appreciation against other currencies 相对其他货币升值 ^+(A&PyP?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *>H
M$.?Q  
appreciation tax 增值税 r]8wOu-'  
appropriation 拨款；拨用；拨付 Q%M'[L?[  
appropriation account 拨款帐目 +")qi=
 
Appropriation Bill 拨款法案 {DKXn`V  
appropriation-in-aid system 补助拨款办法 <C7M";54-  
approved assets 核准资产 5*s1qA0^  
approved basket stock 认可一篮子证券 sN}s61  
approved budget 核准预算 <'PR;g^#  
approved charitable donation 认可慈善捐款 v
7s]  
approved charitable institution 认可慈善机构 h Jfa_  
approved currency 核准货币；认可货币 .8u$z`j  
approved estimates 核准预算 d$2@,  
approved estimates of expenditure 核准开支预算 [VY8?y  
approved overseas insurer 核准海外保险人 &/b?I `  
approved overseas trust company 核准海外信托公司 Nrab*K(][  
approved pooled investment fund 核准汇集投资基金 .b=M5JsyV  
approved provident fund scheme 认可公积金计划 r1[E{Tpz  
approved provision 核准拨款 RB S[*D  
approved redeemable share 核准可赎回股份 ,pQ'w7  
approved regional stock 认可地区性证券 MgJ%26TZ  
approved retirement scheme 认可退休金计划 3a'Rs{qxn  
approved subordinated loan 核准附属贷款 v#Cz&j  
arbitrage 套戥；套汇；套利 W0
+gfg  
arbitrageur 套戥者；套汇者 37j\D1Y  
arbitrary amount 临时款项 eT7!a']x  
arrangement 措施；安排；协定 ?z\q Mu  
arrears 欠款 F&W0DaH  
arrears of pay 欠付薪酬 .ujs`9d_-  
arrears of revenue 逾期未收税款；逾期未收的帐项 Tf&f`/

 
articles of association 组织章程；组织细则；组织章程细则 `jD8(}_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /|4Q9=  
ascertainment of profit 确定利润 dWzDSlP&  
"Asia Clear" “亚洲结算系统” t,--V|7-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jMm_A#V>p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 N<#S3B?.  
Asian Development Fund [ADF] 亚洲发展基金 J~_L4*Jw  
Asian dollar bond 亚洲美元债券 nU
I63?  
Asian dollar market 亚洲美元市场 t*Z .e.q+  
Asian dollar rate 亚洲美元利率 R9b/?*%=9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @+0@BO12  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fZka%[B  
asked price 沽盘；喊价；索价；卖方报价 d1srV`  
assessable income 应评税入息 "_ PH"W  
assessable loss 应评税亏损 !SLP8|Cd  
assessable profit 应评税利润 C:'WX*W  
assessable value 应评税值 ]p4`7@@)*  
assessed profit 估定利润 #}[Sj-Vp  
assessed value 经评估价值 ^%K1R;  
assessment 评税；评定；估价；评税单 ;,F-6RNj  
assessment number 评税编号；估价编号 8]cv&d1f  
assessment of additional tax 补加税评税 A%NK0j$;}  
assessment of performance 业绩评估；实绩评价 1M%{Uqsd-  
Assessor 评税主任 G"T;l"TAt8  
asset price bubbles 资产价格泡沫 ,\sR;=svK  
asset-backed securities 具资产保证的证券 w6WGFQ_%  
assets accretion 资产增值 W%Y.SP$Y  
assets and liabilities 资产与负债 {#dp-5V  
assets betterment statement 资产递增表；资产改进表 8k
+q7  
assets lending 实物放款；有抵押贷款 vh1 Ma<cx  
assets of the company passing on the death 死者去世时转移的公司资产 p^pQZ6-  
assets pledged as security for liabilities 用作负债抵押的资产 "VT{1(]t  
assets portfolio 资产投资组合 OCbQB5k3  
assets price 资产价格 Vze!/ED  
assets quality 资产质素 Dg9--wI}I9  
assets realization 资产变现 ;ZxK3/(7  
assets refinancing arrangement 资产再集资安排 >\6jb&,%O  
assets securitization 资产证券化 h3UZ|B0=  
assets situated outside Hong Kong 在香港以外地方的资产 Gx(KN57D  
assets stripping 削减资产；拆卖资产 wf~5lpI[  
assets value 资产值 ++J Bbuzj!  
assignee 承让人 .XV]<)<K$  
assignment 转让；转让书；转让契 dK0}% ]i3#  
assignment of interest 权益转让 |g7nh[  
assignment of letters patent and trade mark 专利证书及商标转让 ])Q9=?Sd}  
assignment of property 物业转让；物业转让书 U(S@1i(  
assignment right 转让权 Xhq? 7P$3  
assignor 转让人 7`uA  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 X <ba|(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `'G),{ j  
associate member 附属会员 C,OB3y  
associated body corporate 相联法人团体 G<">/_jn  
associated company 相联公司；联属公司 z{D$~ ob  
associated corporation 相联法团 G:h;C].  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Y5h)l<P>B  
公认会计师公会〔英国〕 ]HNT(w@  
Association of Futures Exchange Brokers 香港期货经纪协会 %T&&x2p^=?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uJ|5Ve  
association of underwriters 承保人组织 IEIxjek  
assumption of control 接管 P\*2c*,W;  
assurance 担保；保险；转易；转易书 W G3mQ\k  
assurance of interest 权益的转易 WV,?Ge  
at 19XX price 按一九ＸＸ年价格计算 }6uV]V{  
at a discount 按赔价计算；按贴水价格计算；打折扣 E5Snl#Gl\0  
at a premium 按溢价计算；按升水价格计算 n3HCd-z  
at call 通知付款；按通知 *hk{q/*Qw  
at constant market price 按固定市价计算 k2_6<v Z  
at constant price 按固定价格计算 MQ9M%>
 
at cost 按成本计算 ,z0~mN  
at current market price 按当时市价计算；按现时市价计算 ~L\(/[  
at current price 按当时价格计算；按现时价格计算 Pq{YZMr  
at factor cost 按要素成本计算；按生产要素成本计算 {jx#^n&5R  
at money-of-the-day price 按付款当日价格计算 ;H m-,W  
at or better 按指定或较佳价位〔买卖指令〕 &geOFe}R  
at par 按面值计算；平价 5H'b4Cyi`  
at sight 见票即付 ${TB2q}%  
at the close 按收市盘 Gpxb_}P  
at the opening 按开市盘
O9qKwn;q(  
attestation 见证；见证条款 By"^ Z`EP4  
at-the-money option 平价期权 }Yo15BN+  
attorney 受权人；受托代表人
DMK"Q#Vw  
attornment 新拥有人承认书 Fu1|b2B-x  
attributable profit 可归属利润 XqE55Jclp  
attributable share value 可归属股份价值 TeGLAt  
Auckland Stock Exchange 奥克兰证券交易所 6bRQL}[  
auction 拍卖 k<j)?_=`  
auctioneer 拍卖商 T|BY00Sz`  
audit 审计；核数 N) V7yo?  
Audit Commission 审计署 Ybn=Gy  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] VxPTh\O*[  
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〕 Y00i{/a 8  
audit review 帐目审查 bAy5/G!_R  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 st'?3A  
audited account 审计帐目；经审计的帐目 $:-= >  
audited annual account 经审计的周年帐目 iaa (ce  
audited balance sheet 经审计的资产负债表 \fM!^  
auditor 核数师；核数主任；审计师 m|#(gX|F  
auditor's certificate 核数师证明书；审计师证明书 =B o4yN  
auditor's report 核数师报告；审计师报告 P60]ps!M  
Aussie bond 澳元债券 uc"[qT(X  
austerity budget 紧缩预算 H z< M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Skk3M?  
Australia All Ordinaries Index 澳洲所有普通股票指数 VvMU)  
Australian Dollar [AUD] 澳元 Tl/Dq(8JH  
Australian Options Market 澳大利亚期权市场 ^Lg
{2hjj  
Australian Securities Commission 澳洲证券事务监察委员会 P :7l#/x_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ('o; M:  
Australian Stock Exchange 澳大利亚证券交易所 n_xQSVI0F  
Austrian Schilling [ATS] 奥地利先令 .2(@jx,[  
authentication 认证；鉴证
>ihe|WN  
authority to purchase 委托购买证；委购书  ZZFI\o  
authorization 认可；核准；授权；授权书 HZr/0I?  
authorization by direction 指示授权 +poIgjq0  
authorization by instruction 指令授权 *{;A\sL  
authorization by warrant 令状授权 @h7GTA \  
authorization of unit trust 单位信托的认可 ]uj.uWD  
authorized agent 指定代理人 Tm~#wL +r  
authorized capital 法定资本 U*qK*"k  
authorized clerk 出市员 "'H7
F,k'  
authorized dealer 认可交易商 v\?\(Y55Y  
authorized financial institution 认可财务机构 c;t(j'k`  
authorized fund 认可基金 eed\0  
authorized fund house 获授权的基金公司；认可基金公司 ["#A-S  
authorized institution 认可机构
+DV6oh  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NM.f0{:cj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fY\tvo%  
authorized insurer 获授权保险人；获认可承保人 4K?H-Jco  
authorized investment 特准投资项目 {If2[4!z  
authorized person 获授权人 7N~qg 7&  
authorized representative 获授权代表 #35S7G^@`  
authorized share capital 法定股本 @SQ*/sw (c  
automated quotation system 自动报价系统 Fp|rMq
 
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uTlT'9)  
自动交易系统〔香港期货交易所有限公司〕 Bdk{.oh6  
automatic adjustment mechanism 自动调整机制 E6^S2J2  
automatic adjustment system 自动调整系统 tgF(=a]o  
Automatic Clearing House 自动票据交换所 _6ax{:/Q  
automatic exchange rates accumulation system 自动化汇率累集系统 C5lD Hw[CX  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^J5V!i$  
automatic teller machine [ATM] 自动柜员机 ~3-YxCn%  
autopay 自动转帐 oj4)7{  
available assets 可用资产 }HQT@&=  
available fiscal reserve 现存财政储备 Q]?J%P.  
available profit 可用利润 U-]PWt?C{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,LPFb6o  
average 平均；平均数；海损 zH\;pmWiN9  
average basic salary 平均基本薪金 j n&9<"W  
average consumer expenditure 平均消费开支；一般消费开支 A@Yi{&D_Q]  
average cost 平均成本 %Pvb>U(Xs  
average cost of land production 增辟土地平均成本 !\k#{ 1[!  
average daily turnover 平均每日成交额 y88}f&z#5  
average daily wage rate 平均每日工资率 {ZIFj.2  
average expenditure pattern 平均开支模式 Mp@(/  
average growth rate 平均增长率 :~A1Ud4c  
average net fixed assets 固定资产平均净值 hr}R,BR|  
average of relatives 相对价格平均数 Ef*.}gcU  
average price 平均价格 sFz4^Kn  
average propensity to consume 平均消费倾向；一般消费倾向 N n-6/]d#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 uxJiec`&  
average rate 平均率 [\M?8R$)  
average revenue 平均收入；平均收益 ! {o+B^^  
average stock 平均库存；平均存货 PM?Ri^55<L  
average yearly rent 平均年租 KZ >"L  
avoidance of double taxation 避免双重课税 90if:mYA  
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 ^EBM;&;7  

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