一些有用的会计术语(也不知道发的地方对不对)A

A: pG(
 knu  
A share Ａ股；甲类股份 $048y X 7M  
abatement of tax 减税；减扣免税额 e87- B1`  
ABN AMRO Bank N.V. 荷兰银行 {~^)-^Wt:  
above-the-line expenditure 线上项目支出；经常预算支出 G; [AQ:Iy  
above-the-line receipt 线上项目收入；经常预算收入 UBi4itGD  
ABSA Asia Limited 南非联合亚洲有限公司 $vLV< y07  
absolute change 绝对数值变更 6)U&XWH0
 
absolute expenditure 实际开支 {g- DM}q  
absolute guideline figure 绝对准则数字 fBgKX?Y  
absolute interest 绝对权益 CdDd+h8  
absolute order of discharge 绝对破产解除令 aoDD&JE  
absolute profit margin 绝对利润幅度 s!'A\nVV1$  
absolute value 实值；绝对值 [u9JL3  
absolutely vested interest 绝对既得权益 !049K!rP{  
absorbed cost 已吸收成本；已分摊成本 `SjD/vNE  
absorption 吸收；分摊；合并 [b.'3a++  
absorption rate 吸收率；摊配率；分摊率 Yb
\\ w<@g  
ACB Finance Limited 亚洲商业财务有限公司 iEpq*Qj  
acceptable form of reciprocity 合理的互惠条件 ;:4P'FWm^  
acceptable rate 适当利率；适当汇率 'K3s4x($  
acceptance agreement 承兑协议 vzcBo%  
acceptance for honour 参加承兑 uR;-eK  
acceptor 承兑人；接受人；受票人 48CI8[T  
acceptor for honour 参加承兑人 7p.h{F'A  
accident insurance 意外保险 Ok>(>K<r  
Accident Insurance Association of Hong Kong 香港意外保险公会 P$3=i`X!nw  
accident insurance scheme 意外保险计划 VL7S7pb_  
accident year basis 意外年度基准 
C5+`<  
accommodation 通融；贷款 So=nB} b[?  
accommodation bill 通融票据；空头票据 oKYhE  
accommodation party 汇票代发人 aw/7Z`
 
account balance 帐户余额；帐户结余 @mx$sNDkL  
account book 帐簿 \$'m^tVU  
account collected in advance 预收款项 7y)=#ZG'R  
account current book 往来帐簿 *1W,Mzg  
account of after-acquired property 事后取得的财产报告 tP`G]BCbt  
account of defaulter 拖欠帐目 QM ZUt  
account payable 应付帐款 '}Wu3X  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `(,*IK a  
account receivable 应收帐款 {@V3?pG?p  
account receivable report 应收帐款报表 }xb_s  
account statement 结单；帐单；会计财务报表 z,bX.*.-  
account title 帐户名称；会计科目 g. ?*F#2  
accountant's report 会计师报告 "Ap$Jl B
 
Accountant's Report Rules 会计师报告规则 2f19W# '0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z'Exw-ca  
Accounting Arrangements 《会计安排》 ACigeK^C}E  
accounting basis 会计基础 d&|z=%9xl  
accounting by Official Receiver 破产管理署署长呈交的帐目 v7;J%9=0D`  
Accounting Circular 《会计通告》 ;%u_ ;,((  
accounting class 会计类别 Dxt),4%P  
accounting date 记帐日期；会计结算日期 +Y>"/i. N  
accounting for money 款项核算  [eNkU">}  
Accounting Officer 会计主任 |rHG%VnBH  
accounting period 会计报告期；会计期 u>}w-  
accounting policy 会计政策；会计方针 1Xy8|OFc[  
accounting practice 会计惯例 M3Khc#5S(  
accounting principle 会计准则 P+dA~2k  
accounting record 会计记录 Y=vVxVI\  
accounting report 会计报告 B;Xoa,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ItI0x  
Accounting Society of China 中国会计学会 Q6"uK  
accounting statement 会计报表 10wvfRhng  
accounting system 会计制度；会计系统 q7X}MAW  
accounting transaction 会计事项；帐务交易 r&}(9Cq&"y  
accounting treatment 会计处理 U1ZIuDg'E  
accounting year 会计年度 KH7VR^;mk  
accretion 增值；添加 j-7u>s-l  
accrual 应计项目；应累算数目 XJqTmj3   
accrual basis 应计制；权责发生制 >+cSPN'i>  
accrual basis accounting 应计制会计；权责发生制会计 .VT;H1#  
accrue 应累算；应计 d/3J' (cq  
accrued benefit 应累算利益 XC[]E)8  
accrued charges 应计费用 eR:b=%T8  
accrued cumulative preference share dividend 应累算的累积优先股股息 opsQn\4DZ?  
accrued expenses 应累算费用 aaDP9FW9e  
accrued interest payable 应付利息；应计未付利息 dj'm, k b  
accrued interest receivable 应收利息；应计未收利息 ,7GW
B:Sk  
accrued right 累算权益 gtiEhCF2W  
accruing profit 应累算的利润 qv[[Q[RK-5  
accumulated fiscal reserve 累积财政储备 $
+;+:K  
accumulated profit 累积利润；滚存溢利 /;?M?o"H  
accumulated reserve 累积储备 \(I0wEQo$  
accumulation of surplus income 累积收益盈余 @q K]JK  
acquired assets 既得资产 a1Hz3y~S/  
acquisition 收购；购置；取得 e  ^Ds  
acquisition cost 购置成本 T*?s@$)m4  
acquisition expenses 购置费用 V A<5uk04K  
acquisition of 100% interest 收购全部股权 FmEc`N9\v  
acquisition of control 取得控制权 }bH
$O%  
acquisition of fixed assets 购置固定资产
Q8T`wd$D#  
acquisition of shell “买壳” 3iRA$C-p  
acquisition price 收购价 "13"`!m  
act of God 天灾 }pVTTs`  
acting partner 执事合伙人 F/p,j0S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y%S1ZTScO  
active partner 积极参与的合伙人 7FLXx?nLY  
active trading 交投活跃 )=J5\3O
*x  
actual circulation 实际流通 ?+~cA^-3T  
actual cost 实际成本 O}Hf62"  
actual expenditure 实际开支；实际支出 fH\X  
actual income 实际入息；实际收入；实际收益 $=B8qZ+  
actual market 现货市场 |Os6V<u"  
actual price 现货价；实际价格 !d,
8kG  
actual profit 实际利润 Qck|#tc  
actual quotation 实盘；实际价位；实际报价 u7fK1
^O  
actual year basis 按实际年度计算 :IMdN}(L  
actuals 实货 1|{bDlmt  
actuarial investigation 精算调查 "5C`,4s  
actuarial principle 精算原则 ?-MP_9!JK  
actuarial report 精算师报告 *4S-z&,.c  
Actuarial Society of Hong Kong 香港精算学会 qnM|w~G  
actuarial valuation 精算师估值 7%MbhlN.  
actuary 精算师 Es5f*P0  
ad referendum agreement 暂定协议；有待覆核的协定 m/B6[  
ad valorem duty 从价税；按值征税 l[Q:}y  
ad valorem duty system 从价税制 K4Sk+ v  
ad valorem fee 从价费 }|\d+V2On  
ad valorem tariff 从价关税 /PzcvN  
additional allowance 额外免税额 31WC=ur5  
additional amount for unexpired risk 未过期风险的额外款额 Vw tZLP36  
additional assessable profit 补加应评税利润 6E~g#(8  
additional assessment 补加评税 2S"Nf8>zp  
additional commitment 额外承担 D&G"BZx|  
additional commitment vote 额外承担拨款
2)X4y"l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vI1i,x#i  
additional dependent parent allowance 供养父母额外免税额 ^EELaG  
additional provision 额外拨款 "9!d]2.-Vk  
additional stamp duty 附加印花税 2I/xJ+  
additional tax 补加税罚款；补加税款 0(U#)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Fmyj*)J[Z  
adjudged bankrupt 被裁定破产 O`G/=/GZ  
adjudicated bankrupt 裁定破产人 =,y |00l  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 80b;I|-T,  
adjudication of bankruptcy 裁定破产；宣告破产 \1"'E@+  
adjudication of insolvency 裁定无力偿还债务 /E;y,o75  
adjusted actual 经调整的实数；调整后的实数 d}'U?6ob  
adjusted current assets 经调整的流动资产；调整后的流动资产 h `}}  
adjusted figure 经调整的数字；调整后的数额 *&BnF\?m  
adjusted liabilities 经调整的负债；调整后的负债 /ID3s`D)  
adjusted loss 经调整的亏损；调整后的亏损 Z@a9mFI?  
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 E/M_lvQ
 
adjusted profit 经调整的利润；调整后的利润 KRAcnY;u  
adjusted surplus 经调整的盈余额；调整后的盈余额 =GlVccc  
adjusted value 经调整的价值；调整后的价值 Ub1hHA*)  
adjustment 调整；修订；理算〔保险〕 %`MQmXgM  
adjustment centre 调剂中心 -9N@$+T  
adjustment lag 调整过程的时间差距；调整时差 ^;!0j9"*:  
adjustment mechanism 调整机制 $mf u:tbP  
adjustment of loss 亏损调整 ,.eWQK~  
adjustment process 调整过程；调整程序 v+p{|X-  
adjustment range 调整幅度 d->|EJP  
administered exchange rate 受管制汇率 XO#/Fv!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 rX_@Ihv'  
administration expenses 行政费用 X%z }VA  
administration fee 手续费；行政费 +$4(zPs@  
administration in bankruptcy 破产管理 L,y6^J!  
administration order 遗产管理令 Z^ }mp@j>  
administrator 管理人；遗产管理人 infl.  
administrator of the estate 遗产管理人 )u))n#P  
admission of debt 债项承认书 zp\8_U@  
admission of proof 接纳债权证明 |,9JNm$  
advance 放贷款项；垫付款项；预支款项；预付款项 #/PAA  
advance account 暂支帐目；预付款帐户 afjtn_IB  
advance compensation 预付补偿金 !.2<| 24  
advance from shareholder 股东垫款 8.F~k~srA  
advance pending reimbursement 预支以待日后付还 F, U*
yj  
advanced economy 先进经济体系 @SCI"H%[  
advancement 预付；预付财产 J>fQNW!{  
advances warrant 垫款令 +"9hWb5  
advancing 贷出 UOQEk22  
adverse balance 逆差 +)JpUqHa  
adverse exchange 逆汇 h(W
rL  
advertisement addressed to shareholders 在报章刊登的致股东通告 dJ$"l|$$  
advice for collection 托收通知书 fXrXV~'8  
advice of drawing 提款通知书；汇票通知书 d%l{V6  
advice of payment 付款通知 ^u3V E  
Advisory Committee [Securities and Futures Commission] f0Bto/,>~  
谘询委员会〔证券及期货事务监察委员会〕 LU!dN"[k  
Advisory Committee on Diversification 经济多元化谘询委员会  >S$Z  
affidavit 誓章；遗产申报誓章 gV&z2S~"  
affidavit of no receipt 述明无收款的誓章 +`?Y?L^ J  
affiliate 联号；联营公司；附属公司 Y*mbjyt[?X  
affiliated company 附属公司；联号；联营公司 pr%nbl  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \u6^Varw  
affordability 负担能力 /}-CvSR  
African Development Bank [AfDB] 非洲开发银行 ^vG8#A}]  
after-acquired property 事后取得的财产 6e&>rq6C  
after-hours dealing 市后交易 >0Q|nCx  
after-tax profit 税后盈利；税后利润；税后溢利 xf|mlHS+  
agency agreement 代理协议 1lv2@QH9  
agency expenses 代理机构的开支 v\(2&*  
agency fee 代理费 2^?:&1:  
Agency Law 《代理法》 apE  
agent 代理人；承销人 n3J53| %v  
agent of company 公司代理人 cwGbSW$t  
agent's fee 代理人费；经纪费 t&?im<  
aggregate 总计；总数；总体数字 ^>"z@$|\:  
aggregate amount 总款额；总额 qzb<J=F
AU  
aggregate assets and liabilities 总体资产与负债
R8.CC1Ix  
aggregate at constant price 按固定价格计算的总体数字 K~ ;45Z2  
aggregate demand 总需求 >I=2!C1w  
aggregate gross position 总持仓量 #-h\.#s  
aggregate limit 总限额 c'*a{CV4P  
aggregate of salaries tax 合计薪俸税 8i?l02  
aggregate performance 总体表现；总体业绩  &y<ZE  
aggregate supply 总体供应 jsNF#
yE>  
aggregate surplus 总盈余 Wh&8pH:  
aggregate total 整体总额 L/"0ws_  
aggregate value 总值；合计价值 LzYO$Ir:g  
aggregated basis 合计基准 >0l"P"]  
aggregated net chargeable income 合计应课税入息实额 !ti6  
aggregation 合并计算；合计；总和 (%`QhH  
aggregation of incomes of husband and wife 夫妇入息合并计算 k__$Q9qj(  
aggregation of property 财产的总和 /T.KbLx~q  
agio 差价；贴水 NV#FvM/#"  
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》 r-h#{==*c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment I*VCpaA  
《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》 a')|1DnR  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^B+!N;  
《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》 !+:ov'F  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \e`~i@) ~Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )#LpCM,a  
agreement for a settlement 授产协议 5Ba[k[b^  
agreement for assignment 转让协议 dMrd_1  
agreement for sale 售卖协议；买卖协议 5O`dO9g}$  
agreement for sale and purchase 买卖协议 Hk|0HL  
agreement for the payment of interest 支付利息协议 b=/curl&  
agreement for the repayment of money 还款协议 ~xoF6CF  
agreement of reinsurance 再保险协议 77Bgl4P  
Agricultural Bank of China 中国农业银行 pFJB'=c  
air passenger departure tax 飞机乘客离境税 k#5}\w!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 c5mZG7-  
airport tax 机场税 U"50_O  
alcohol duty 酒精税 SRSvot};C  
alienation 让与；让渡；转让 C{d7J'Avk  
alimony 生活费；赡养费 u!:z.RH8n  
All Ordinaries Index [AOI] 所有普通股指数 Reu*Pe  
all risks 全险；综合险 owPm/
F  
All Sales Record for Stock Market 《股票市场成交报告》 z.}[m,oTF  
Allied Capital Resources Limited 新联财务有限公司 vp.ZK[/`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O-4C+?V  
allocation letter 拨款信件 r:]1O*  
allocation of fund 分配款项；预留款项 @9&P~mo/  
allocation of profit 利润分配；溢利分配 Y \:0Ev  
allocation warrant 拨款令 HE
GKX]  
allotment 分配；配股 P bQk<"J1  
allotment notice 股份配售通知；配股通知 PdVfO8-  
allotment of shares 股份分配 GHmv} Z  
allowable 可获宽免；免税的 c,*9K/:  
allowable business loss 可扣除的营业亏损 ?)\a_Tn  
allowable expenses 可扣税的支出 ,()0'h}n  
allowance 免税额；津贴；备抵；准备金 =r
@vc  
allowance for debts 债项的免税额 4^
<6r*  
allowance for depreciation by wear and tear 耗损折旧免税额 %_
UN<a  
allowance for funeral expenses 殡殓费的免税额 ,|88r=}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z`&4SH=j  
allowance for repairs and outgoings 修葺及支出方面的免税额 H'qG/@u-l  
allowance to debtor 给债务人的津贴 =YG _z^'  
alteration of capital 资本更改 ` gW<M  
alternate trustee 候补受托人 mm5$> [%U  
amalgamation 合并 Uje|`<X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?GTU=gpQ  
ambit of charges 征税范围；收费范围 B>Wu;a.:L  
amended valuation 经修订的估值 j|tC@0A  
American Commodities Exchange 美国商品交易所 `nO71mo  
American Express Bank Limited 美国运通银行
z_ =Bt  
American Stock Exchange 美国证券交易所 zS< jd~  
amortization 摊销 2Dd|~{%  
amount due from banks 存放银行同业的款项 <[GYLN[0Q  
amount due from banks abroad 存放海外银行同业的款项 L>Mpi$L  
amount due from holding companies 控股公司欠款 C%~a`e|/Y  
amount due from local banks 存放本港银行同业的款项 wZh:F !  
amount due to banks 银行同业的存款 Bb{!Yh].:A  
amount due to banks abroad 海外银行同业的存款 >
*$;  
amount due to holding companies 控股公司存款 GjB]KA^  
amount due to local banks 本港银行同业的存款 *z'yk*  
amount due to outport banks 外埠银行同业的存款 }
CxvT`/  
amount for note issue 发行纸币的款额 mQ}ny(K'  
amount of bond 担保契据的款额 tb?YLxMV  
amount of consideration 代价款额 tDDy]==E  
amount of contribution 供款数额 Il`tNr  
amount of indebtedness 负债款额 UofTll)  
amount of principal of the loan 贷款本金额 j8 C8X$  
amount of rates chargeable 应征差饷数额 _#o' +_Z  
amount of share capital 股本额 0|D&"/.R#!  
amount of sums assured 承保款额 V[a[i>,Z  
amount of variation 变动幅度 >"3>fche  
amount of vote 拨款数额 9SMiJad<  
amount payable 应付款额 r.0oxH']  
amount receivable 应收款额 A"Q@W<.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *^ \FIUd  
analysis 分析 2i|B=D(  
ancillary risk 附属风险 %]p6Kn/>  
annual account 周年帐目；周年帐目报表；年度决算；年结 c<+;4z  
annual accounting date 年结日期 %f8Qa"j  
annual allowance 每年免税额；年积金；年度津贴；年津 @U -$dw'4  
annual balance 年度余额 +rWZ|&r%  
annual disposable income 每年可动用收入 G%#05jH  
annual estimates 周年预算 TOLl@p]lU  
annual fee 年费 }jSj+*  
annual general meeting 周年大会 x?D/.vrOY  
annual growth rate 年增率；每年增长率 bl/,*Wx:4.  
annual long-term supplement 长期个案每年补助金 T@^]i&  
annual pensionable emolument 可供计算退休金的年薪 l0tYG[  
annual report 年报 mCKk*5ws5"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H;WY!X$x  
annual return 周年报表；周年申报表；每年报税表格 ezTZnutZ  
Annual Return Rules 《周年报表规则》 G[idN3+#  
annual review of consumer prices 每年消费物价回顾 .]Mn^2#j  
annual roll-forward basis 逐年延展方式 ix Z)tNz  
annual salary 年薪 %IBL0NQT  
annual statement 年度报表；年度决算表 /-0' Qa+*  
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 I_ "Z:v{  
annuitant 年金受益人 UBO
^EVJ  
annuity 年金 U/qE4u1J6M  
annuity contract 年金合约 0_eQlatb  
annuity on human life 人寿年金 !F!3Q4  
antecedent debt 先前的债项 -T/W:-M(  
ante-dated cheque 倒填日期支票 AH{^spD{7,  
anticipated expenditure 预期开支 6ew "fCrH!  
anticipated net profit 预期纯利 2H?d+6Pt3  
anticipated revenue 预期收入 %c^ m\E  
anti-inflation measure 反通货膨胀措施 yZ}d+7T}  
anti-inflationary stance 反通货膨胀立场 fMK#x\.4  
apparent deficit 表面赤字 Hlj6$%.  
apparent financial solvency 表面偿债能力 r{+aeLu  
apparent partner 表面合伙人 G@d`F  
application for personal assessment 个人入息课税申请书 .gZZCf&?  
application of fund 资金应用 N b3$4(F  
application to release as liquidator and to destruct the books of accounts and documents & 7QH^  
申请免除清盘人职务及毁灭帐簿与文件 8V4V3^_xs  
appointed actuary 委任精算师 /c+)C"  
appointed auditor 委任核数师；委任审计师 "zV']A>4H  
appointed trustee 委任的受托人 @sf90&f  
appointer 委任人 ]O!s'lC  
apportioned pro rata 按比例分摊 fCEz-TMW  
apportionment 分配；分摊 CD?&<NV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (M% ;~y\  
apportionment formula 分摊方程式 rH}fLu8,;Q  
apportionment of estate duty 遗产税的分摊 C%H9[%k  
appraisal 估价；评估 oK-!(1A-  
appreciable growth 可观增长 IbdM9qo7  
appreciable impact 显着影响 A'eAu  
appreciable increase 可观增长 t;Wotfc[#0  
appreciation 增值；升值 NoW!xLI  
appreciation against other currencies 相对其他货币升值 B/YcSEY;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A_r<QYq0|  
appreciation tax 增值税 S
tM/  
appropriation 拨款；拨用；拨付 {Jx7_T&  
appropriation account 拨款帐目 8&a_A:h  
Appropriation Bill 拨款法案 ,hE/II`-d'  
appropriation-in-aid system 补助拨款办法 %RFYm  
approved assets 核准资产 ch,|1}bi  
approved basket stock 认可一篮子证券 4_< nQ9K  
approved budget 核准预算 2}`R"MeS  
approved charitable donation 认可慈善捐款 }1rvM4{/+f  
approved charitable institution 认可慈善机构 i/:5jI|  
approved currency 核准货币；认可货币 +v1-.z  
approved estimates 核准预算 Dm4B  
approved estimates of expenditure 核准开支预算 F^sw0 .b  
approved overseas insurer 核准海外保险人 h3t$>vs2F"  
approved overseas trust company 核准海外信托公司 j#o3  
approved pooled investment fund 核准汇集投资基金 %AgA -pBp  
approved provident fund scheme 认可公积金计划 $eCGez<E  
approved provision 核准拨款 +wts 7,3  
approved redeemable share 核准可赎回股份 l4`^!  
approved regional stock 认可地区性证券 ("F)  
approved retirement scheme 认可退休金计划 Kfd_uXL>  
approved subordinated loan 核准附属贷款
tJ1-DoU  
arbitrage 套戥；套汇；套利 4.k`[q8  
arbitrageur 套戥者；套汇者 nhT;b,G.Z  
arbitrary amount 临时款项 z.59]\;U>  
arrangement 措施；安排；协定 _@|fva&s,;  
arrears 欠款 AgI>
 
arrears of pay 欠付薪酬 HwW6tQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 U 1F-~{r  
articles of association 组织章程；组织细则；组织章程细则 7%opzdS#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n'3u]~7^  
ascertainment of profit 确定利润 }MjQP R  
"Asia Clear" “亚洲结算系统” O"QHb|j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 SauHFl8?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 zkG>u,B}  
Asian Development Fund [ADF] 亚洲发展基金 3*2I$e!Jt  
Asian dollar bond 亚洲美元债券 ^cb)f_90  
Asian dollar market 亚洲美元市场 ,7I},sZj  
Asian dollar rate 亚洲美元利率 /b+;: z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2|s<[V3rP-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7Zo&+  
asked price 沽盘；喊价；索价；卖方报价 #>"}q3RO  
assessable income 应评税入息 0K/G&c?;=  
assessable loss 应评税亏损 ]
L$4Py  
assessable profit 应评税利润 Hw y5G;  
assessable value 应评税值 JxnuGkE0[#  
assessed profit 估定利润 l:q8Pg)  
assessed value 经评估价值 T G_bje  
assessment 评税；评定；估价；评税单 CJv>/#$/F  
assessment number 评税编号；估价编号 xM%`KP.8X  
assessment of additional tax 补加税评税 .<HC[ls  
assessment of performance 业绩评估；实绩评价 487YaioB$  
Assessor 评税主任 g;l'VA3v  
asset price bubbles 资产价格泡沫 "bPCOJ[v9  
asset-backed securities 具资产保证的证券 XzW
7eO,A  
assets accretion 资产增值 .uBO  
assets and liabilities 资产与负债 rAM*\=  
assets betterment statement 资产递增表；资产改进表 W _J&M4  
assets lending 实物放款；有抵押贷款 ) b
/n)%6  
assets of the company passing on the death 死者去世时转移的公司资产 ENO? ;  
assets pledged as security for liabilities 用作负债抵押的资产 b~jIv:9T  
assets portfolio 资产投资组合 epn#qeX  
assets price 资产价格 Ut]2`8-  
assets quality 资产质素 6zv;lx0<D&  
assets realization 资产变现 amMjuyW  
assets refinancing arrangement 资产再集资安排 GKiq0*/M  
assets securitization 资产证券化 >~h>#{&  
assets situated outside Hong Kong 在香港以外地方的资产 3b+7^0frY#  
assets stripping 削减资产；拆卖资产 ri#,ec|J  
assets value 资产值 ]Mn&76fu  
assignee 承让人 ==nYe{2  
assignment 转让；转让书；转让契 ^CfM|L8>  
assignment of interest 权益转让 C5>{Q:.`e'  
assignment of letters patent and trade mark 专利证书及商标转让 XI]OA7Zis  
assignment of property 物业转让；物业转让书 hN& yc  
assignment right 转让权 03~+-h&n  
assignor 转让人 ^uC"
dfH  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 CKx\V+\O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #D= tX  
associate member 附属会员 P\,F1N_?r  
associated body corporate 相联法人团体 v$[ @]`  
associated company 相联公司；联属公司 ooomi"u  
associated corporation 相联法团 EW ~*@H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Y=5!QLV4  
公认会计师公会〔英国〕 ;:AG2z
E!  
Association of Futures Exchange Brokers 香港期货经纪协会 / c+,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N{ : [/  
association of underwriters 承保人组织 #:]vUQ  
assumption of control 接管 yQ<6p3  
assurance 担保；保险；转易；转易书 _2]e1_=  
assurance of interest 权益的转易 hm*Th  
at 19XX price 按一九ＸＸ年价格计算 2~#ZO?jE6  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]&&I|K_  
at a premium 按溢价计算；按升水价格计算 8o!  
at call 通知付款；按通知 )WaX2uDA?  
at constant market price 按固定市价计算 2Som0T<2  
at constant price 按固定价格计算 B$K7L'e+-  
at cost 按成本计算 p5lR-G  
at current market price 按当时市价计算；按现时市价计算 Q{%HW4lg  
at current price 按当时价格计算；按现时价格计算 Q.j-C}a  
at factor cost 按要素成本计算；按生产要素成本计算 3m-edpH  
at money-of-the-day price 按付款当日价格计算 1h#w"4  
at or better 按指定或较佳价位〔买卖指令〕 VFe-#"0ZO  
at par 按面值计算；平价 d[~au=b  
at sight 见票即付 ^JYF1  
at the close 按收市盘 #nU@hOfg  
at the opening 按开市盘 Wwn5LlJ^  
attestation 见证；见证条款 0z#l0-NdQ  
at-the-money option 平价期权 k$9Gn9L%  
attorney 受权人；受托代表人 2N6Pa(6  
attornment 新拥有人承认书 [{6&.v  
attributable profit 可归属利润 vG'vgUo  
attributable share value 可归属股份价值 GI'&g@?u  
Auckland Stock Exchange 奥克兰证券交易所 4fU5RB7%  
auction 拍卖 [T$$od[.  
auctioneer 拍卖商 o m{n"cg  
audit 审计；核数 ^>P@5gcoE(  
Audit Commission 审计署 _umO)]Si  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;X9MA=b  
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〕 xX/Qoq (}i  
audit review 帐目审查 o'= [<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2vW,.]95M  
audited account 审计帐目；经审计的帐目 e+]YCp[(  
audited annual account 经审计的周年帐目 EmBfiuX  
audited balance sheet 经审计的资产负债表 f:)K  
auditor 核数师；核数主任；审计师 he#Tr'j  
auditor's certificate 核数师证明书；审计师证明书 OTy4"%  
auditor's report 核数师报告；审计师报告 { V=:O  
Aussie bond 澳元债券 *;\ K5  
austerity budget 紧缩预算 d~Z:$&r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _If@#WnoyA  
Australia All Ordinaries Index 澳洲所有普通股票指数 w4&v( m  
Australian Dollar [AUD] 澳元 Zj /H3,7  
Australian Options Market 澳大利亚期权市场 !&`7  
Australian Securities Commission 澳洲证券事务监察委员会 "78cl*sD  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A.'`FtV  
Australian Stock Exchange 澳大利亚证券交易所 hTNYjXj  
Austrian Schilling [ATS] 奥地利先令 7UEy L }N  
authentication 认证；鉴证 1J!tcj1(  
authority to purchase 委托购买证；委购书 HDfQ9__  
authorization 认可；核准；授权；授权书 ">4[+'  
authorization by direction 指示授权 kH
(3  
authorization by instruction 指令授权 eJwii  
authorization by warrant 令状授权 :XZJxgx  
authorization of unit trust 单位信托的认可 KG./<"c  
authorized agent 指定代理人 ?eg@ 7n  
authorized capital 法定资本 (}7o a9Q<  
authorized clerk 出市员 ",,qFM!  
authorized dealer 认可交易商 #@OKp,LJ  
authorized financial institution 认可财务机构 |H|eH~.yg&  
authorized fund 认可基金 V'|
g  
authorized fund house 获授权的基金公司；认可基金公司 V[2<ha[n>  
authorized institution 认可机构 14)kKWG  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <pa];k(IQL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *^$N$t/2  
authorized insurer 获授权保险人；获认可承保人 e715)_HD  
authorized investment 特准投资项目 Vm5P@RU$w;  
authorized person 获授权人 Yhv`IV-s  
authorized representative 获授权代表 rq|czQ  
authorized share capital 法定股本 oCru5F  
automated quotation system 自动报价系统 t+Tg@~K2[>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :\HN?_?{4  
自动交易系统〔香港期货交易所有限公司〕 &cv/q$W4  
automatic adjustment mechanism 自动调整机制 5<'Jd3N{&  
automatic adjustment system 自动调整系统 MyR\_)P?  
Automatic Clearing House 自动票据交换所 7Bb@9M?i  
automatic exchange rates accumulation system 自动化汇率累集系统 7}HA_@[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hQRc,d6x5  
automatic teller machine [ATM] 自动柜员机 r?{LQWP>e  
autopay 自动转帐 ri.|EmH2:D  
available assets 可用资产 KHC(MdZ  
available fiscal reserve 现存财政储备 KQy\l+\gM  
available profit 可用利润 :.
o0<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 #T#FUI1p  
average 平均；平均数；海损 ynz5Dy.d;  
average basic salary 平均基本薪金 ;]ZHD$g  
average consumer expenditure 平均消费开支；一般消费开支 i3\oy`GJ  
average cost 平均成本 G}O
rpPP  
average cost of land production 增辟土地平均成本 6/
[h24d  
average daily turnover 平均每日成交额 er}'}n`@q  
average daily wage rate 平均每日工资率 P_}_D{G  
average expenditure pattern 平均开支模式 k/f_@
8  
average growth rate 平均增长率 \VzQ1B>k  
average net fixed assets 固定资产平均净值 J+Y|# U  
average of relatives 相对价格平均数 |@4hz9~3  
average price 平均价格 S)1:*>@  
average propensity to consume 平均消费倾向；一般消费倾向 Vf2!0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 wZolg~dg  
average rate 平均率 "PM:&v  
average revenue 平均收入；平均收益 }T(q"Vf~  
average stock 平均库存；平均存货 T%b^|="@  
average yearly rent 平均年租 ]7ZC>.t  
avoidance of double taxation 避免双重课税 6v#sq  
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 H$'kWU*l  
@MVZy  
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