一些有用的会计术语(也不知道发的地方对不对)A

A: rFd@mO  
A share Ａ股；甲类股份 ()|3  
abatement of tax 减税；减扣免税额 !L\'Mk/=A  
ABN AMRO Bank N.V. 荷兰银行 r+gjc?Ol  
above-the-line expenditure 线上项目支出；经常预算支出 zNtq"T[  
above-the-line receipt 线上项目收入；经常预算收入 Lx+`<<_dJ  
ABSA Asia Limited 南非联合亚洲有限公司 12gw#J/)9h  
absolute change 绝对数值变更 W,NL*($^  
absolute expenditure 实际开支 E/O5e(h  
absolute guideline figure 绝对准则数字 q.oLmX  
absolute interest 绝对权益 @FX{M..  
absolute order of discharge 绝对破产解除令 @phN|;?  
absolute profit margin 绝对利润幅度 pieT'mA  
absolute value 实值；绝对值 E <@\>y.[  
absolutely vested interest 绝对既得权益 .hz2&9Ow  
absorbed cost 已吸收成本；已分摊成本 h
[U7!aM  
absorption 吸收；分摊；合并 j@P5(3r  
absorption rate 吸收率；摊配率；分摊率 O-GxUHwWr  
ACB Finance Limited 亚洲商业财务有限公司 ~iTxv_\=6u  
acceptable form of reciprocity 合理的互惠条件 6Y?`=kAp  
acceptable rate 适当利率；适当汇率
 5H.Db  
acceptance agreement 承兑协议 %x2b0L\g  
acceptance for honour 参加承兑 5+L8\V9;  
acceptor 承兑人；接受人；受票人 :('I)C  
acceptor for honour 参加承兑人 GXeAe}T  
accident insurance 意外保险 xXOw:A'  
Accident Insurance Association of Hong Kong 香港意外保险公会 XS/n>C  
accident insurance scheme 意外保险计划 1_3?R}$Wl  
accident year basis 意外年度基准 .
uDM_ 34  
accommodation 通融；贷款 /yK"t<p  
accommodation bill 通融票据；空头票据 {%7<"  
accommodation party 汇票代发人 %cj58zO|y  
account balance 帐户余额；帐户结余 |\{Nfm=:%  
account book 帐簿 OOLe[P3J3  
account collected in advance 预收款项 pG28M]\  
account current book 往来帐簿 >UN vkQ:  
account of after-acquired property 事后取得的财产报告 hWxT!  
account of defaulter 拖欠帐目 84Zgo=P}  
account payable 应付帐款 ~07RFR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 NhDA7z`b'J  
account receivable 应收帐款 a|.20w5  
account receivable report 应收帐款报表 [$:@X V(  
account statement 结单；帐单；会计财务报表 qy9i9$8  
account title 帐户名称；会计科目 x7gjG"V  
accountant's report 会计师报告 tR O IBq|  
Accountant's Report Rules 会计师报告规则 CKC0{J8g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4<Kgmy  
Accounting Arrangements 《会计安排》 k/^g*  
accounting basis 会计基础 _80ns&q  
accounting by Official Receiver 破产管理署署长呈交的帐目 vf_OQ4'G,  
Accounting Circular 《会计通告》 2FT-}w0;  
accounting class 会计类别 AfE%a-;:  
accounting date 记帐日期；会计结算日期 (6-y+LG  
accounting for money 款项核算 Lh!z>IWjOG  
Accounting Officer 会计主任 sY^lQN  
accounting period 会计报告期；会计期 msG3~@q  
accounting policy 会计政策；会计方针 u*k*yWdr  
accounting practice 会计惯例 LaT8l?q q  
accounting principle 会计准则 v>:=w|.HC  
accounting record 会计记录 ?%;B`2 nDR  
accounting report 会计报告 L5C2ng>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w .l|G,%=  
Accounting Society of China 中国会计学会 o'^phlX  
accounting statement 会计报表 /&QQ p3  
accounting system 会计制度；会计系统 x_|>n<Z  
accounting transaction 会计事项；帐务交易 qOgtGN}k  
accounting treatment 会计处理 bQV("~#  
accounting year 会计年度 oVEAlBm^v  
accretion 增值；添加 <4$YO-:E  
accrual 应计项目；应累算数目 X#7}c5^Y  
accrual basis 应计制；权责发生制 v,*Q]r0m  
accrual basis accounting 应计制会计；权责发生制会计 D+hB[*7Fs  
accrue 应累算；应计 19w_tSg  
accrued benefit 应累算利益 |Cq8%  
accrued charges 应计费用 ;%!tf{Si  
accrued cumulative preference share dividend 应累算的累积优先股股息 $2is3;h  
accrued expenses 应累算费用 wO!% q[  
accrued interest payable 应付利息；应计未付利息 >F|qb*Tm7  
accrued interest receivable 应收利息；应计未收利息 xfes_v""  
accrued right 累算权益 Ff&R0v  
accruing profit 应累算的利润 F7V6-V{_  
accumulated fiscal reserve 累积财政储备 26}u4W$  
accumulated profit 累积利润；滚存溢利 j$0zD:ppW  
accumulated reserve 累积储备 rFO_fIJno  
accumulation of surplus income 累积收益盈余 1^tSn#j  
acquired assets 既得资产 zM\IKo_"  
acquisition 收购；购置；取得 )1K! [W}t  
acquisition cost 购置成本 H}a)^90_  
acquisition expenses 购置费用  )Oo2<:"  
acquisition of 100% interest 收购全部股权 1V0sl0i4  
acquisition of control 取得控制权 A{1 \f*  
acquisition of fixed assets 购置固定资产 WN1Jm:5YV  
acquisition of shell “买壳” >F~ITk5`Oo  
acquisition price 收购价 kMqD iJ  
act of God 天灾 O&52o]k5l  
acting partner 执事合伙人 d["x= [f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]qMH=>pOsj  
active partner 积极参与的合伙人 )*Vj3Jx  
active trading 交投活跃 Tfr`?:yF  
actual circulation 实际流通 *F|i&2  
actual cost 实际成本 /Go>5B>  
actual expenditure 实际开支；实际支出 f!EOYowW  
actual income 实际入息；实际收入；实际收益 avVmY
|I  
actual market 现货市场 wn{]#n=|l  
actual price 现货价；实际价格 InP[yFV-z  
actual profit 实际利润 ,Q+\h>I  
actual quotation 实盘；实际价位；实际报价 _~:j3=1&n  
actual year basis 按实际年度计算 /[6:LnaE  
actuals 实货 *b:u*`@  
actuarial investigation 精算调查 e$H|MdY
IA  
actuarial principle 精算原则 q _19&;&  
actuarial report 精算师报告 YK7\D:  
Actuarial Society of Hong Kong 香港精算学会 @OY1`EuO  
actuarial valuation 精算师估值 nZ541o@t9  
actuary 精算师 xl|ghjn  
ad referendum agreement 暂定协议；有待覆核的协定  u*U_7Uw$  
ad valorem duty 从价税；按值征税 A%P 8c  
ad valorem duty system 从价税制 \4/:^T}*  
ad valorem fee 从价费 <3)|44.o&  
ad valorem tariff 从价关税 k+f1sV[4}  
additional allowance 额外免税额 t[/\KG8  
additional amount for unexpired risk 未过期风险的额外款额 2'|XtSj  
additional assessable profit 补加应评税利润 ,YQ=Zk)w  
additional assessment 补加评税 $vW^n4!  
additional commitment 额外承担 wG;}TxrLS  
additional commitment vote 额外承担拨款 :ao^/&HZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 219R&[cb  
additional dependent parent allowance 供养父母额外免税额 (I>HWRH  
additional provision 额外拨款 prqyoCfq  
additional stamp duty 附加印花税 Y'2-yB  
additional tax 补加税罚款；补加税款 F
9F" F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3>H2xh3Y  
adjudged bankrupt 被裁定破产 +jv}\Jt  
adjudicated bankrupt 裁定破产人 G2=F8kL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D8gQRQ  
adjudication of bankruptcy 裁定破产；宣告破产 3,%nkW  
adjudication of insolvency 裁定无力偿还债务 9)jo7,VM  
adjusted actual 经调整的实数；调整后的实数 V/@[%w=  
adjusted current assets 经调整的流动资产；调整后的流动资产 -e &$,R>;  
adjusted figure 经调整的数字；调整后的数额 sE^ns\&QP=  
adjusted liabilities 经调整的负债；调整后的负债 E1^aAlVSD  
adjusted loss 经调整的亏损；调整后的亏损 (_s;aK  
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 o*?[_{xW  
adjusted profit 经调整的利润；调整后的利润 }Q,(u  
adjusted surplus 经调整的盈余额；调整后的盈余额 rf)PAdj|~  
adjusted value 经调整的价值；调整后的价值 -hQ96S8  
adjustment 调整；修订；理算〔保险〕 &qNP?>C!=  
adjustment centre 调剂中心 IES41y<  
adjustment lag 调整过程的时间差距；调整时差 8y-e+  
adjustment mechanism 调整机制 jkZ_c!  
adjustment of loss 亏损调整 ,:c:6Y^  
adjustment process 调整过程；调整程序 h_AJI\{"  
adjustment range 调整幅度 #8S [z5 `  
administered exchange rate 受管制汇率 A1mYkG)l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7qW.h>%WE  
administration expenses 行政费用 u![4=w  
administration fee 手续费；行政费 FP.(E9  
administration in bankruptcy 破产管理 ])+Sc"g4k  
administration order 遗产管理令 H<v c\r  
administrator 管理人；遗产管理人 @=02  
administrator of the estate 遗产管理人 yBr$ 0$  
admission of debt 债项承认书 /;zZnF\e  
admission of proof 接纳债权证明 37%`P\O;s  
advance 放贷款项；垫付款项；预支款项；预付款项 =%Q\*xaR.W  
advance account 暂支帐目；预付款帐户 zNNzsT8na  
advance compensation 预付补偿金 C<zx'lw!  
advance from shareholder 股东垫款 s'R~r  
advance pending reimbursement 预支以待日后付还 bMSD/L  
advanced economy 先进经济体系 (K^YD K  
advancement 预付；预付财产 Ti0 (VdY  
advances warrant 垫款令 H4P\hOK7r  
advancing 贷出 tVC@6Z$  
adverse balance 逆差 ^nG1/}  
adverse exchange 逆汇 J& 1X  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;+S2

h-4  
advice for collection 托收通知书 plzE  
advice of drawing 提款通知书；汇票通知书 pA*D/P-  
advice of payment 付款通知 zfk'>
_'  
Advisory Committee [Securities and Futures Commission]
=4YbVA+(  
谘询委员会〔证券及期货事务监察委员会〕 U;x99Go:  
Advisory Committee on Diversification 经济多元化谘询委员会 Z)C:]}Ex  
affidavit 誓章；遗产申报誓章 HY*l4QK  
affidavit of no receipt 述明无收款的誓章 *=($r%)  
affiliate 联号；联营公司；附属公司 k/$Ja;  
affiliated company 附属公司；联号；联营公司 SS>:Sw  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h<PYE]?l  
affordability 负担能力 ]s1TJw [B  
African Development Bank [AfDB] 非洲开发银行 4U}.Skzq  
after-acquired property 事后取得的财产 ~D
a >{zHt  
after-hours dealing 市后交易 '?&B5C  
after-tax profit 税后盈利；税后利润；税后溢利
]hCWe0F  
agency agreement 代理协议 9nP*N`  
agency expenses 代理机构的开支 daaga}]d  
agency fee 代理费 E#yCcC!wMY  
Agency Law 《代理法》 z'5;f;  
agent 代理人；承销人 ^4n2 -DvG  
agent of company 公司代理人 .F{}~K]  
agent's fee 代理人费；经纪费  9OrA9r  
aggregate 总计；总数；总体数字 FE$M[^1_  
aggregate amount 总款额；总额 9$B)hrJo  
aggregate assets and liabilities 总体资产与负债 WyKUvVi  
aggregate at constant price 按固定价格计算的总体数字 H}u)%qY+~  
aggregate demand 总需求 F?yh23&_4  
aggregate gross position 总持仓量 |HKHN?)  
aggregate limit 总限额 8cYuzt]..  
aggregate of salaries tax 合计薪俸税 Ri^sQ<~(  
aggregate performance 总体表现；总体业绩 nOA,x  
aggregate supply 总体供应 ~$ cm9>  
aggregate surplus 总盈余 C=xo&I7  
aggregate total 整体总额 A"P\4  
aggregate value 总值；合计价值 842Mydom  
aggregated basis 合计基准 E9~&f^f  
aggregated net chargeable income 合计应课税入息实额 {Sd@u$&  
aggregation 合并计算；合计；总和 mSVX4XW<  
aggregation of incomes of husband and wife 夫妇入息合并计算 RW|UQY#  
aggregation of property 财产的总和 <8F->k1"3  
agio 差价；贴水 2dp*>F0L  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 \t&n jMWpZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0lvb{Zd  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 R47I\{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2c*VHIl;  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 mvW^P`nB  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MY0[Oq cm=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 JCCx 5  
agreement for a settlement 授产协议 :O>Nd\UtO  
agreement for assignment 转让协议 I(iGs I  
agreement for sale 售卖协议；买卖协议 i]hR7g<  
agreement for sale and purchase 买卖协议 =CD:.FG.  
agreement for the payment of interest 支付利息协议 zWKrt.Dg  
agreement for the repayment of money 还款协议 J8`1V`$  
agreement of reinsurance 再保险协议 )[^:]}%r
 
Agricultural Bank of China 中国农业银行 g%<{G/Tz  
air passenger departure tax 飞机乘客离境税 <uWJ>sg^6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,=XS%g}l4  
airport tax 机场税 ( SC7m/  
alcohol duty 酒精税 a8lo!e9q  
alienation 让与；让渡；转让 'xu7AKpU)  
alimony 生活费；赡养费 N@%xLJF=N>  
All Ordinaries Index [AOI] 所有普通股指数  ^qSf  
all risks 全险；综合险 qB`0^V  
All Sales Record for Stock Market 《股票市场成交报告》 qqO10~Xc  
Allied Capital Resources Limited 新联财务有限公司 8&`T<ECq>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 x r+E  
allocation letter 拨款信件 A7I8Z6
&  
allocation of fund 分配款项；预留款项 7@e[:>e  
allocation of profit 利润分配；溢利分配 %oSfL;W7  
allocation warrant 拨款令 Q xj|lr  
allotment 分配；配股 6i?kkULBS  
allotment notice 股份配售通知；配股通知 52q!zx E  
allotment of shares 股份分配 B4M'Er{v  
allowable 可获宽免；免税的 DI"dY ug#  
allowable business loss 可扣除的营业亏损 4F 6ju6w  
allowable expenses 可扣税的支出 /M{)k_V  
allowance 免税额；津贴；备抵；准备金 7\Yq]:;O  
allowance for debts 债项的免税额 e2VL/>y`  
allowance for depreciation by wear and tear 耗损折旧免税额 ;Kq<',u~  
allowance for funeral expenses 殡殓费的免税额 n=#[Mi $Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *(XgUJq+  
allowance for repairs and outgoings 修葺及支出方面的免税额 c+\Gd}IJq  
allowance to debtor 给债务人的津贴 QKL]O*  
alteration of capital 资本更改 ~k:>Xo[|O  
alternate trustee 候补受托人 =-a?oH-  
amalgamation 合并 ,_4KyLfBF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +$pO  
ambit of charges 征税范围；收费范围 O+3D 5*  
amended valuation 经修订的估值 vp9E}ga  
American Commodities Exchange 美国商品交易所 'KW+Rr~tZn  
American Express Bank Limited 美国运通银行 Hf E;$  
American Stock Exchange 美国证券交易所 ;*85'WcS  
amortization 摊销 S+E3;' H  
amount due from banks 存放银行同业的款项 hGaYQgGq  
amount due from banks abroad 存放海外银行同业的款项 _tg3%X]  
amount due from holding companies 控股公司欠款 k?@W/}Iv9  
amount due from local banks 存放本港银行同业的款项 OkO@BWL  
amount due to banks 银行同业的存款 2[bR6 T89  
amount due to banks abroad 海外银行同业的存款 hF{mm(qyv  
amount due to holding companies 控股公司存款 EZNB`gO  
amount due to local banks 本港银行同业的存款 8)Bn?6.  
amount due to outport banks 外埠银行同业的存款 n B|C-.F  
amount for note issue 发行纸币的款额 :[$i~V  
amount of bond 担保契据的款额 Snvj9Nr  
amount of consideration 代价款额 E'6z7m.  
amount of contribution 供款数额 &<;nl^  
amount of indebtedness 负债款额 h hNFp  
amount of principal of the loan 贷款本金额 W1M/Z[h6)5  
amount of rates chargeable 应征差饷数额 y5opdIaT  
amount of share capital 股本额 LnACce ?b  
amount of sums assured 承保款额 n*]x02:LjZ  
amount of variation 变动幅度 *SpO|*'  
amount of vote 拨款数额 )-6[Bw  
amount payable 应付款额 wE=8jl*  
amount receivable 应收款额 C^ k3*N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e1Z;\U$&.  
analysis 分析 #xE>]U  
ancillary risk 附属风险 'XjHB!!hU  
annual account 周年帐目；周年帐目报表；年度决算；年结 l>Oe ,`9O  
annual accounting date 年结日期 PeR<FSF ,i  
annual allowance 每年免税额；年积金；年度津贴；年津 MJk:s[o  
annual balance 年度余额 ^<H#dkECG  
annual disposable income 每年可动用收入 8B
(Q7Qj  
annual estimates 周年预算 ?eZ"UGZg'  
annual fee 年费 boHm1hPKS  
annual general meeting 周年大会 {~ vPq  
annual growth rate 年增率；每年增长率 z8MpE  
annual long-term supplement 长期个案每年补助金 -ZMl[;OM  
annual pensionable emolument 可供计算退休金的年薪 @x\gk5  
annual report 年报 vcUM]m8k
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 YJ;a{)e  
annual return 周年报表；周年申报表；每年报税表格 _a02#  
Annual Return Rules 《周年报表规则》 "q#g/T  
annual review of consumer prices 每年消费物价回顾 yyYbB]D  
annual roll-forward basis 逐年延展方式 vzQmijr-  
annual salary 年薪 Lw
78v@dY  
annual statement 年度报表；年度决算表 vskM;  
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 'Y/V9;`)s  
annuitant 年金受益人 6(RqR  
annuity 年金 4iB)oR  
annuity contract 年金合约 3_['[}  
annuity on human life 人寿年金 ]4pC\0c  
antecedent debt 先前的债项 @;-Un/'C;7  
ante-dated cheque 倒填日期支票 b+fy&rk@-  
anticipated expenditure 预期开支 >Sl:Z ,g;  
anticipated net profit 预期纯利 r_2VExk  
anticipated revenue 预期收入 ~8qFM
  
anti-inflation measure 反通货膨胀措施 [ZpG+VAJ8  
anti-inflationary stance 反通货膨胀立场 a~+
WL  
apparent deficit 表面赤字 zK]%qv]  
apparent financial solvency 表面偿债能力 7qdl,z  
apparent partner 表面合伙人 "gVH;<&]  
application for personal assessment 个人入息课税申请书 QrRCsy70  
application of fund 资金应用 uY#58?>'j  
application to release as liquidator and to destruct the books of accounts and documents b8xfV{3L  
申请免除清盘人职务及毁灭帐簿与文件 j-\^ }K.&  
appointed actuary 委任精算师 vt7
C  
appointed auditor 委任核数师；委任审计师 :=fHPT  
appointed trustee 委任的受托人 2tTV5,(1  
appointer 委任人 yvnrZ&x:  
apportioned pro rata 按比例分摊 Ib
<+m%Ac  
apportionment 分配；分摊 <UHf7:0V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kT3;%D^  
apportionment formula 分摊方程式 uTFEI.N  
apportionment of estate duty 遗产税的分摊 vVRCM  
appraisal 估价；评估 K>E!W!-PJ  
appreciable growth 可观增长 J};,%q_  
appreciable impact 显着影响 i
7E7%~S  
appreciable increase 可观增长 Q? |MBTo  
appreciation 增值；升值 k{&E}:A  
appreciation against other currencies 相对其他货币升值 =cX"gI[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sJ*U Fm{  
appreciation tax 增值税 vG=$
UUh@~  
appropriation 拨款；拨用；拨付 dEl3?~  
appropriation account 拨款帐目 )HiTYV)]'  
Appropriation Bill 拨款法案 E.*OA y  
appropriation-in-aid system 补助拨款办法 Ge
R-k9  
approved assets 核准资产 9!<3qx/  
approved basket stock 认可一篮子证券 :'Kx?Es
 
approved budget 核准预算 mr\L q~*c  
approved charitable donation 认可慈善捐款 T_ #oMXZ/  
approved charitable institution 认可慈善机构 ."g5+xX  
approved currency 核准货币；认可货币 faeyk]u  
approved estimates 核准预算 I>\?t4t  
approved estimates of expenditure 核准开支预算 Tp.iRFFkP  
approved overseas insurer 核准海外保险人 <Gt{(is  
approved overseas trust company 核准海外信托公司 (B4A$t  
approved pooled investment fund 核准汇集投资基金 >LZ)<-Mk  
approved provident fund scheme 认可公积金计划 'wHkE/83  
approved provision 核准拨款 ty8!"-V1  
approved redeemable share 核准可赎回股份 JH,fg K+[  
approved regional stock 认可地区性证券 m|
?J^_  
approved retirement scheme 认可退休金计划 ?d'9TOlD  
approved subordinated loan 核准附属贷款 x"=q+sA  
arbitrage 套戥；套汇；套利 X Ow^"=Oa[  
arbitrageur 套戥者；套汇者 MPw7!G(qj  
arbitrary amount 临时款项 L{ ^@O0S  
arrangement 措施；安排；协定 }Bg<Fm  
arrears 欠款 icbYfgQ  
arrears of pay 欠付薪酬 YZ+g<HXB  
arrears of revenue 逾期未收税款；逾期未收的帐项 $CV'p/^En  
articles of association 组织章程；组织细则；组织章程细则 >dH*FZ:c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Uv$u\D+@[  
ascertainment of profit 确定利润 Oc3%pb;  
"Asia Clear" “亚洲结算系统” FK('E3PG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +=xRr?F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 s:.XF|e{  
Asian Development Fund [ADF] 亚洲发展基金 |1 6v4 R  
Asian dollar bond 亚洲美元债券 ;'+cT.cmH  
Asian dollar market 亚洲美元市场 z-E4-\a  
Asian dollar rate 亚洲美元利率 ^vz@d+\Kd  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \d`S
z *  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =1?yS3  
asked price 沽盘；喊价；索价；卖方报价 '.v^seU  
assessable income 应评税入息 #.xTAvD  
assessable loss 应评税亏损 Q";eyYdOL  
assessable profit 应评税利润 b,sc  
assessable value 应评税值 )xs,  
assessed profit 估定利润 nlnJJM&J$  
assessed value 经评估价值 M- A}(r +J  
assessment 评税；评定；估价；评税单 55e
n D  
assessment number 评税编号；估价编号 =&xoyF  
assessment of additional tax 补加税评税 <08V-   
assessment of performance 业绩评估；实绩评价 Kt0Tuj@CY  
Assessor 评税主任 S,>n'r[  
asset price bubbles 资产价格泡沫 ''YjeX  
asset-backed securities 具资产保证的证券 (!=aRC.-  
assets accretion 资产增值 ':dHYvP/UX  
assets and liabilities 资产与负债 {NDe9
V5  
assets betterment statement 资产递增表；资产改进表 h0pr"]sO;$  
assets lending 实物放款；有抵押贷款 S?tLIi/  
assets of the company passing on the death 死者去世时转移的公司资产 SHh(ujz,  
assets pledged as security for liabilities 用作负债抵押的资产 X"GQ^]$O  
assets portfolio 资产投资组合 ZJm^znpw6  
assets price 资产价格 
k,(_R=  
assets quality 资产质素 (`xnA~BN  
assets realization 资产变现 dkC/ ?R  
assets refinancing arrangement 资产再集资安排 F4{<;4N0  
assets securitization 资产证券化 pP&M]'  
assets situated outside Hong Kong 在香港以外地方的资产 1\kehCt  
assets stripping 削减资产；拆卖资产 PTqS L]  
assets value 资产值 TR20{8"  
assignee 承让人 <ZdNPcT<s  
assignment 转让；转让书；转让契 }aI
fIJ  
assignment of interest 权益转让 3I(M<sB}  
assignment of letters patent and trade mark 专利证书及商标转让 n-Y'LK40Os  
assignment of property 物业转让；物业转让书 0&~u0B{
 
assignment right 转让权 >c eU!=>  
assignor 转让人 3!W&J  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 RkM!BcB  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b>WT-.b0  
associate member 附属会员 {xH@8T$DX  
associated body corporate 相联法人团体 I-"{m/PEdg  
associated company 相联公司；联属公司 n5/Q)*e0'#  
associated corporation 相联法团 (v}:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] J_$~OEC~  
公认会计师公会〔英国〕 bS<p dOX_  
Association of Futures Exchange Brokers 香港期货经纪协会 0rUf'S ?K  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @9a=D<'>  
association of underwriters 承保人组织 s,x]zG"  
assumption of control 接管 eW%jDsC  
assurance 担保；保险；转易；转易书 $Plk4 o*g  
assurance of interest 权益的转易 Tkf !Y?  
at 19XX price 按一九ＸＸ年价格计算 yL-L2  
at a discount 按赔价计算；按贴水价格计算；打折扣 X;tk\Ixd  
at a premium 按溢价计算；按升水价格计算 E .5xzY  
at call 通知付款；按通知 }XU- JAn  
at constant market price 按固定市价计算 UJ:B:hh''  
at constant price 按固定价格计算 -%|I  
at cost 按成本计算 <i-RF-*S  
at current market price 按当时市价计算；按现时市价计算 l<?wB|1'  
at current price 按当时价格计算；按现时价格计算 NBX/V^  
at factor cost 按要素成本计算；按生产要素成本计算 KMcP!N.I  
at money-of-the-day price 按付款当日价格计算 7(Kc9sJC%%  
at or better 按指定或较佳价位〔买卖指令〕 F^-4Pyq@  
at par 按面值计算；平价 @dNbL}qQ  
at sight 见票即付 <5%We(3  
at the close 按收市盘 htaLOTO;A  
at the opening 按开市盘 #4>
F%_  
attestation 见证；见证条款 XLT<,B}e  
at-the-money option 平价期权 c
ALs;)z  
attorney 受权人；受托代表人 \mloR '  
attornment 新拥有人承认书 '>BHwc  
attributable profit 可归属利润 0saEcJ-  
attributable share value 可归属股份价值 v]~[~\|a  
Auckland Stock Exchange 奥克兰证券交易所 ;Lu|fQ#u*  
auction 拍卖 \BW(c)Q  
auctioneer 拍卖商 QR4o j  
audit 审计；核数 f`e.c_n(  
Audit Commission 审计署 /Y:
Zqk3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HFOp4  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ^Tx1y[hw$  
audit review 帐目审查 Z/x~:u_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bkTj Q  
audited account 审计帐目；经审计的帐目 ojri~erJE?  
audited annual account 经审计的周年帐目 lRb)Tz6SE  
audited balance sheet 经审计的资产负债表 ??PpHBJ')  
auditor 核数师；核数主任；审计师 it$~uP |  
auditor's certificate 核数师证明书；审计师证明书 65v'/m!ys  
auditor's report 核数师报告；审计师报告 ~WSC6Bh@9  
Aussie bond 澳元债券
|wx1 [xZ  
austerity budget 紧缩预算 [Wc 73-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Alz#zBGb  
Australia All Ordinaries Index 澳洲所有普通股票指数 ff0,K#-  
Australian Dollar [AUD] 澳元 &n|gPp77$  
Australian Options Market 澳大利亚期权市场 *
O~D lf  
Australian Securities Commission 澳洲证券事务监察委员会 G`jhzG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 i{2KMa{K  
Australian Stock Exchange 澳大利亚证券交易所 P;34Rd  
Austrian Schilling [ATS] 奥地利先令 YQ/*|  
authentication 认证；鉴证 5> UgBA  
authority to purchase 委托购买证；委购书 {8Ll\j@ "  
authorization 认可；核准；授权；授权书 V|= 1<v  
authorization by direction 指示授权 .;'xm_Gw<  
authorization by instruction 指令授权 AO6;aT  
authorization by warrant 令状授权 jo;n~>3P  
authorization of unit trust 单位信托的认可 <S qbj;  
authorized agent 指定代理人 b~}}{fm&f  
authorized capital 法定资本 Vq\6c  
authorized clerk 出市员 ctGjqHo  
authorized dealer 认可交易商 `8I&(k<wLe  
authorized financial institution 认可财务机构 @OpcS>:R  
authorized fund 认可基金 ; OsN^   
authorized fund house 获授权的基金公司；认可基金公司 Hi Yx(hY  
authorized institution 认可机构 %}/)_RzQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4J  s>yP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dZ*o H#
B  
authorized insurer 获授权保险人；获认可承保人 LBg#KQ@  
authorized investment 特准投资项目 )lbF'.i  
authorized person 获授权人 pmC@ fB  
authorized representative 获授权代表 vd~O:=)4  
authorized share capital 法定股本 x{m)I<.:  
automated quotation system 自动报价系统 4
[?Q*f!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  Po5}Vh  
自动交易系统〔香港期货交易所有限公司〕 j[9B,C4  
automatic adjustment mechanism 自动调整机制 wP%;9y2B  
automatic adjustment system 自动调整系统 <:?&}'aA  
Automatic Clearing House 自动票据交换所 X*T9`]l6  
automatic exchange rates accumulation system 自动化汇率累集系统 f5N~K>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 f: Rh9  
automatic teller machine [ATM] 自动柜员机 Hl#o& *Ui"  
autopay 自动转帐 3]'3{@{}H  
available assets 可用资产 #xmUND`@  
available fiscal reserve 现存财政储备 *jYwcW"R{z  
available profit 可用利润 -&c@c@dC  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 {PU[MHZF  
average 平均；平均数；海损 ]n{2cPx5d  
average basic salary 平均基本薪金 0t) IWD  
average consumer expenditure 平均消费开支；一般消费开支 fqcyCu7Ep  
average cost 平均成本 hm&~6rB  
average cost of land production 增辟土地平均成本 ZrTq)BZ  
average daily turnover 平均每日成交额 thh, V  
average daily wage rate 平均每日工资率 ?F-,4Ox{/  
average expenditure pattern 平均开支模式 1xw},y6T2  
average growth rate 平均增长率 Z1Ms~tch  
average net fixed assets 固定资产平均净值 :!%oQQO  
average of relatives 相对价格平均数 X**w
RF  
average price 平均价格 R{T4AZ@,'  
average propensity to consume 平均消费倾向；一般消费倾向 6c2fqAF>i  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .m<-)Kx  
average rate 平均率 BjA|H  
average revenue 平均收入；平均收益 !%Ak15o  
average stock 平均库存；平均存货 IflpM]  
average yearly rent 平均年租 /fX]Yu  
avoidance of double taxation 避免双重课税 $1axZ~8sS  
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 C. Sb4i*  

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