一些有用的会计术语(也不知道发的地方对不对)A

A: fx(^}e  
A share Ａ股；甲类股份 2V%si6  
abatement of tax 减税；减扣免税额 ,Q!sns[T  
ABN AMRO Bank N.V. 荷兰银行 k0~mK7k  
above-the-line expenditure 线上项目支出；经常预算支出 &0Yv*,4]  
above-the-line receipt 线上项目收入；经常预算收入 ]vj=M-:+  
ABSA Asia Limited 南非联合亚洲有限公司 NKf][!bi  
absolute change 绝对数值变更 6KC.l}Y*  
absolute expenditure 实际开支 ~Fp,nE-B  
absolute guideline figure 绝对准则数字 |Z'NMJU  
absolute interest 绝对权益 HTiqErD2_  
absolute order of discharge 绝对破产解除令 rlTCVmE8[  
absolute profit margin 绝对利润幅度 1Y!"
C  
absolute value 实值；绝对值 m|
!R/,>S4  
absolutely vested interest 绝对既得权益 &m2FEQLj  
absorbed cost 已吸收成本；已分摊成本 +X6xCE  
absorption 吸收；分摊；合并 P6V_cw$  
absorption rate 吸收率；摊配率；分摊率 8wz%e(  
ACB Finance Limited 亚洲商业财务有限公司 |fnP@k  
acceptable form of reciprocity 合理的互惠条件 >ly`1t1  
acceptable rate 适当利率；适当汇率 M&o@~z0  
acceptance agreement 承兑协议 J4 [7*v  
acceptance for honour 参加承兑 UUi@ U  
acceptor 承兑人；接受人；受票人 GADbXp3  
acceptor for honour 参加承兑人 LN}eD\  
accident insurance 意外保险 Nr)v!z~y   
Accident Insurance Association of Hong Kong 香港意外保险公会 ][3H6T!ckL  
accident insurance scheme 意外保险计划 |;3Ru vX?+  
accident year basis 意外年度基准 ={,\6a|]:  
accommodation 通融；贷款 t"Ok-!c|  
accommodation bill 通融票据；空头票据 /
4{6`  
accommodation party 汇票代发人 'X&sH/>r  
account balance 帐户余额；帐户结余 YCZl1ry:V=  
account book 帐簿 cr
Hd$~q,  
account collected in advance 预收款项 o&}!bq]  
account current book 往来帐簿 q8%T)$!  
account of after-acquired property 事后取得的财产报告 )HbsUm#  
account of defaulter 拖欠帐目 $/^DY&  
account payable 应付帐款 ~?i;~S  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7pH`"$  
account receivable 应收帐款 KPO?eeT.WZ  
account receivable report 应收帐款报表 ZYD
Ll8  
account statement 结单；帐单；会计财务报表 a_Y*pOu  
account title 帐户名称；会计科目 9a}rE  
accountant's report 会计师报告 <?UbzT7X  
Accountant's Report Rules 会计师报告规则 1%~yb Q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ({JXv  
Accounting Arrangements 《会计安排》 eaLSq  
accounting basis 会计基础 &5>R>rnB  
accounting by Official Receiver 破产管理署署长呈交的帐目 |>o]+V  
Accounting Circular 《会计通告》 Tbv", b
 
accounting class 会计类别 >PdYQDyVS  
accounting date 记帐日期；会计结算日期 >xQgCOi  
accounting for money 款项核算 X+zFRL%  
Accounting Officer 会计主任 MzZYzz  
accounting period 会计报告期；会计期 QCB2&lN\&L  
accounting policy 会计政策；会计方针 feM%-  
accounting practice 会计惯例 }= OI (Wy  
accounting principle 会计准则 c"`o V! m  
accounting record 会计记录 2z9\p%MX  
accounting report 会计报告 _K"|}bM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PqV9k,5f  
Accounting Society of China 中国会计学会 V|GH4DT=  
accounting statement 会计报表 /
RD@ [ 8  
accounting system 会计制度；会计系统 Fm}#KE0  
accounting transaction 会计事项；帐务交易 ^Xv_y+  
accounting treatment 会计处理 ?blF6Kl$  
accounting year 会计年度 F:nh
Sd  
accretion 增值；添加 *Kj*|>)  
accrual 应计项目；应累算数目 c\"t+/Z  
accrual basis 应计制；权责发生制 a+A^njk  
accrual basis accounting 应计制会计；权责发生制会计 +oa\'.~?  
accrue 应累算；应计 ,#&\1Vxf  
accrued benefit 应累算利益 )p*I(y  
accrued charges 应计费用 VN!`@
Ci/  
accrued cumulative preference share dividend 应累算的累积优先股股息 xCU^4DO3p  
accrued expenses 应累算费用 q =sEtH=  
accrued interest payable 应付利息；应计未付利息 Qvc "?yx8}  
accrued interest receivable 应收利息；应计未收利息 K;,zE6WD$$  
accrued right 累算权益 wh4ik`S 1  
accruing profit 应累算的利润 ;UuCSfs{  
accumulated fiscal reserve 累积财政储备 O[ tD7!1  
accumulated profit 累积利润；滚存溢利 h
tC~BK3(  
accumulated reserve 累积储备 {A2EGUmF2  
accumulation of surplus income 累积收益盈余 Bk,:a,
 
acquired assets 既得资产 Zzy!D  
acquisition 收购；购置；取得 %Jy0?WN  
acquisition cost 购置成本 ]WlE9z7:8  
acquisition expenses 购置费用 /d;C)%$  
acquisition of 100% interest 收购全部股权 `4^-@}  
acquisition of control 取得控制权 J2A+x\{<  
acquisition of fixed assets 购置固定资产 _<tWy+.  
acquisition of shell “买壳” :|cC7,S  
acquisition price 收购价 X(sHFVU+  
act of God 天灾 Hy4c{Ij  
acting partner 执事合伙人 g/Q"%GN,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5(BB`)  
active partner 积极参与的合伙人 q@K8,=/.#  
active trading 交投活跃 W/03L, 1  
actual circulation 实际流通 k?r-%oJ7  
actual cost 实际成本 9G njJ  
actual expenditure 实际开支；实际支出 hP1}Do  
actual income 实际入息；实际收入；实际收益 _$s ;QI]x  
actual market 现货市场 pxm{?eBz  
actual price 现货价；实际价格 %`*`HU#X  
actual profit 实际利润 R^8L^8EL  
actual quotation 实盘；实际价位；实际报价 D7q%rO|F'  
actual year basis 按实际年度计算 lmmB=F  
actuals 实货 &'%b1CbE  
actuarial investigation 精算调查 'a]4]d  
actuarial principle 精算原则 dkT
ewT
6'  
actuarial report 精算师报告 M"cB6{st[  
Actuarial Society of Hong Kong 香港精算学会 #4hxbRN  
actuarial valuation 精算师估值 tA#7Xr+  
actuary 精算师 I*,!zym  
ad referendum agreement 暂定协议；有待覆核的协定 ) 0p9I0=  
ad valorem duty 从价税；按值征税 yX%q7ex
 
ad valorem duty system 从价税制 )_[eqr  
ad valorem fee 从价费 >K]s)VuWR  
ad valorem tariff 从价关税 'Xj9sAB  
additional allowance 额外免税额 &f12Q&jY7  
additional amount for unexpired risk 未过期风险的额外款额 <{$0mUn;s|  
additional assessable profit 补加应评税利润 {NmpTb  
additional assessment 补加评税 uZ[7[mK}n7  
additional commitment 额外承担 P .I<.e  
additional commitment vote 额外承担拨款 21(8/F ~{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hC1CISm.U  
additional dependent parent allowance 供养父母额外免税额 ~W?F.  
additional provision 额外拨款 o}EipTL  
additional stamp duty 附加印花税 +Fn^@/?yC  
additional tax 补加税罚款；补加税款 "9mVBa|Q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [!^Q_O  
adjudged bankrupt 被裁定破产 8sMDe'  
adjudicated bankrupt 裁定破产人 +7yirp~`K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &)(>e}es  
adjudication of bankruptcy 裁定破产；宣告破产 2|="!c8K  
adjudication of insolvency 裁定无力偿还债务 :exgdm;N  
adjusted actual 经调整的实数；调整后的实数 ZUDdLJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 Vz=ByyC  
adjusted figure 经调整的数字；调整后的数额 AH*{Bi[vX  
adjusted liabilities 经调整的负债；调整后的负债 l,z# :k  
adjusted loss 经调整的亏损；调整后的亏损 +|Tz<\.C  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 F.9SyB$  
adjusted profit 经调整的利润；调整后的利润 M5$YFGGR  
adjusted surplus 经调整的盈余额；调整后的盈余额 FE}!I  
adjusted value 经调整的价值；调整后的价值 >j5,Z]  
adjustment 调整；修订；理算〔保险〕 9VqE:c /  
adjustment centre 调剂中心 N(*Xjy+PX  
adjustment lag 调整过程的时间差距；调整时差 %BdQ.\4DS  
adjustment mechanism 调整机制 &b!L$@6  
adjustment of loss 亏损调整 !m7`E  
adjustment process 调整过程；调整程序 Eqx2.S  
adjustment range 调整幅度 "Jd!TLt\x  
administered exchange rate 受管制汇率 P'EPP*)q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n^} -k'l  
administration expenses 行政费用 {_#~&IQ  
administration fee 手续费；行政费 #Az#dt]H  
administration in bankruptcy 破产管理 `2}Frw+?  
administration order 遗产管理令 f
W/G_  
administrator 管理人；遗产管理人 ixK&E#  
administrator of the estate 遗产管理人 u\L=nCtLby  
admission of debt 债项承认书 4!%@{H`3  
admission of proof 接纳债权证明 M84{u!>[  
advance 放贷款项；垫付款项；预支款项；预付款项 =bn
(9Gm!J  
advance account 暂支帐目；预付款帐户 Vjv~RNGF  
advance compensation 预付补偿金 1_AB;^  
advance from shareholder 股东垫款 nC-=CMWWr  
advance pending reimbursement 预支以待日后付还 k,)xv?  
advanced economy 先进经济体系 i5f8}`w  
advancement 预付；预付财产 $P=B66t ^  
advances warrant 垫款令 CV9o,rL  
advancing 贷出 J%8M+!`F  
adverse balance 逆差 0F"W~OQ6  
adverse exchange 逆汇 ~&zrDj~FI  
advertisement addressed to shareholders 在报章刊登的致股东通告 +[LG>  
advice for collection 托收通知书 U;o$=,_p  
advice of drawing 提款通知书；汇票通知书 -4rXOmiA  
advice of payment 付款通知 nFRU-D$7  
Advisory Committee [Securities and Futures Commission] li!3bv  
谘询委员会〔证券及期货事务监察委员会〕 iD;pXE{2s%  
Advisory Committee on Diversification 经济多元化谘询委员会 79DzrLu  
affidavit 誓章；遗产申报誓章 2#<)-Cak  
affidavit of no receipt 述明无收款的誓章 R?%J   
affiliate 联号；联营公司；附属公司 h=:*cqp4  
affiliated company 附属公司；联号；联营公司 AXnuXa(j  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h8nJt>h  
affordability 负担能力 *wH.]$  
African Development Bank [AfDB] 非洲开发银行 A*1-2
  
after-acquired property 事后取得的财产 .G ^-.p  
after-hours dealing 市后交易 HDmjt+3&n  
after-tax profit 税后盈利；税后利润；税后溢利 {}sF?wZf  
agency agreement 代理协议 `"7}'|  
agency expenses 代理机构的开支 7P+qPcRaP  
agency fee 代理费 JEw+5MO@  
Agency Law 《代理法》 h/)kd3$*'  
agent 代理人；承销人 *3uBS2Ld  
agent of company 公司代理人
C:*=tD1  
agent's fee 代理人费；经纪费 UR3qzPm!0e  
aggregate 总计；总数；总体数字 _T96.~Q  
aggregate amount 总款额；总额 E{Kc$,y  
aggregate assets and liabilities 总体资产与负债 :.k1="H~@  
aggregate at constant price 按固定价格计算的总体数字 R6(sWN-  
aggregate demand 总需求 \ F\ /<  
aggregate gross position 总持仓量 |S0w>VH>  
aggregate limit 总限额 QLs9W&PG  
aggregate of salaries tax 合计薪俸税 @r.w+E=  
aggregate performance 总体表现；总体业绩 &oz^dlw  
aggregate supply 总体供应 Az+k8=?  
aggregate surplus 总盈余 u<g0oEs)  
aggregate total 整体总额 (G>S`B  
aggregate value 总值；合计价值 s6U$]9 `  
aggregated basis 合计基准 S'%|40U  
aggregated net chargeable income 合计应课税入息实额 %9q]  
aggregation 合并计算；合计；总和 F K7cDaI  
aggregation of incomes of husband and wife 夫妇入息合并计算 |)Q#U$ m  
aggregation of property 财产的总和 kFRl+,bi~  
agio 差价；贴水 gwA+%]  
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》 KT4h3D`,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }Wk^7[Y  
《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》 O(R1D/A[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment jkQ%b.a  
《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》 y[D8rFw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment z[cs/x  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Jw4#u5$$Z  
agreement for a settlement 授产协议 R&-Vm3mc3  
agreement for assignment 转让协议  &x":  
agreement for sale 售卖协议；买卖协议 ?Z0NHy;5  
agreement for sale and purchase 买卖协议 (&B`vgmb  
agreement for the payment of interest 支付利息协议 vcmB)P-T`O  
agreement for the repayment of money 还款协议
<M y+!3\A  
agreement of reinsurance 再保险协议 3)6TnY/u6{  
Agricultural Bank of China 中国农业银行 u~C,x3yr  
air passenger departure tax 飞机乘客离境税 &'V1p4'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 j`D%Wx_  
airport tax 机场税 nrF5^eZ#  
alcohol duty 酒精税 kS7`g A  
alienation 让与；让渡；转让 QX`T-)T e  
alimony 生活费；赡养费 nxjP4d>  
All Ordinaries Index [AOI] 所有普通股指数 hZ[(Ik]*Zd  
all risks 全险；综合险 Ah?,9r=U  
All Sales Record for Stock Market 《股票市场成交报告》 S"@/F- 81  
Allied Capital Resources Limited 新联财务有限公司 )bgaqca_{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .c5)`  
allocation letter 拨款信件 l%_r
3W  
allocation of fund 分配款项；预留款项 sTSNu+  
allocation of profit 利润分配；溢利分配 baO'FyCs9&  
allocation warrant 拨款令 9cnLf#  
allotment 分配；配股 yrF"`/zv6|  
allotment notice 股份配售通知；配股通知 x 8/I"!gI  
allotment of shares 股份分配  LmZ"_  
allowable 可获宽免；免税的 KLBX2H2^0  
allowable business loss 可扣除的营业亏损 ( kKQs")  
allowable expenses 可扣税的支出 =pCO1<wR  
allowance 免税额；津贴；备抵；准备金 Wik8V0(  
allowance for debts 债项的免税额 W
>o>Y$H  
allowance for depreciation by wear and tear 耗损折旧免税额 rRQKW_9mB  
allowance for funeral expenses 殡殓费的免税额 O a%ZlEUF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 P3k@ptc-K  
allowance for repairs and outgoings 修葺及支出方面的免税额 2.2G79U,  
allowance to debtor 给债务人的津贴 \C}_l+nY  
alteration of capital 资本更改 \-W|)H  
alternate trustee 候补受托人 Q1'4xWu  
amalgamation 合并 r$cq2pkX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4G_At  
ambit of charges 征税范围；收费范围 ~PtIq.BY  
amended valuation 经修订的估值 @2;/-,4O  
American Commodities Exchange 美国商品交易所 fP KFU  
American Express Bank Limited 美国运通银行 z[sP/{~z  
American Stock Exchange 美国证券交易所 k9_c<TSzu  
amortization 摊销 fZtuP1-4  
amount due from banks 存放银行同业的款项 k0v&U@+-J  
amount due from banks abroad 存放海外银行同业的款项 fe4Ki  
amount due from holding companies 控股公司欠款 h]jy):9L  
amount due from local banks 存放本港银行同业的款项 a;h.I}*]  
amount due to banks 银行同业的存款 ZnAXb S  
amount due to banks abroad 海外银行同业的存款 wj{[g^y%  
amount due to holding companies 控股公司存款 KCl85Wi'  
amount due to local banks 本港银行同业的存款 di4>Ir~]  
amount due to outport banks 外埠银行同业的存款 NVX@1}  
amount for note issue 发行纸币的款额 'JRYf;9c  
amount of bond 担保契据的款额 T^DJ/uhd  
amount of consideration 代价款额 m#,AD,s  
amount of contribution 供款数额 E;bv;RUio  
amount of indebtedness 负债款额 u Wxl\+_i  
amount of principal of the loan 贷款本金额 wj2z?0}o  
amount of rates chargeable 应征差饷数额 "qdEu KI  
amount of share capital 股本额 '/'dg5bfV  
amount of sums assured 承保款额 l<)k`lrMX4  
amount of variation 变动幅度 od-yVE
&  
amount of vote 拨款数额 V%Ww;Ca]I  
amount payable 应付款额 GWa:C\YK  
amount receivable 应收款额 ?0x=ascP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G -V~
6  
analysis 分析  va[r~  
ancillary risk 附属风险 T&nIH[}v  
annual account 周年帐目；周年帐目报表；年度决算；年结 ".7\>8A#a  
annual accounting date 年结日期 8)ykXx/f@  
annual allowance 每年免税额；年积金；年度津贴；年津 Pk{%2\%&2  
annual balance 年度余额 d#CAP9n;
'  
annual disposable income 每年可动用收入 ^N&@7s  
annual estimates 周年预算
X]4j&QB  
annual fee 年费 WD>z  
annual general meeting 周年大会 dvu8V_U  
annual growth rate 年增率；每年增长率 4q)+nh~s  
annual long-term supplement 长期个案每年补助金 t`")Re_j  
annual pensionable emolument 可供计算退休金的年薪 cd(YH! 3  
annual report 年报 Q#5~"C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;J,`v5z0:  
annual return 周年报表；周年申报表；每年报税表格 7V2xg h!W  
Annual Return Rules 《周年报表规则》 awl3|k/  
annual review of consumer prices 每年消费物价回顾 }0}=-g&  
annual roll-forward basis 逐年延展方式 LaX<2]Tx:  
annual salary 年薪 'Bwv-J  
annual statement 年度报表；年度决算表 x K ;#C  
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 mu{\_JX.A  
annuitant 年金受益人 [tk6Kx8a  
annuity 年金 M.9w_bW]#D  
annuity contract 年金合约 WRp0.  
annuity on human life 人寿年金 dUH+7.\  
antecedent debt 先前的债项 KP&$Sl  
ante-dated cheque 倒填日期支票 =`ECM7  
anticipated expenditure 预期开支 Ku?1QDhrF*  
anticipated net profit 预期纯利 rcz9\@M  
anticipated revenue 预期收入 1<;VD0XX  
anti-inflation measure 反通货膨胀措施 slQEAqG)B  
anti-inflationary stance 反通货膨胀立场 UuCRQNH  
apparent deficit 表面赤字 -sxu7I  
apparent financial solvency 表面偿债能力 ^Rb*m
I  
apparent partner 表面合伙人 dK41NLGQ  
application for personal assessment 个人入息课税申请书 /RI"a^&9A  
application of fund 资金应用 Al+}4{Q+?  
application to release as liquidator and to destruct the books of accounts and documents ZkryoIQ%=  
申请免除清盘人职务及毁灭帐簿与文件 :[&QoEZW  
appointed actuary 委任精算师
]oLyvG  
appointed auditor 委任核数师；委任审计师 a"D'QqtH  
appointed trustee 委任的受托人 8osP$"/o  
appointer 委任人 M.67[Qj~"u  
apportioned pro rata 按比例分摊 $DW__h  
apportionment 分配；分摊 Ot{~mMDp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5><T#0W?  
apportionment formula 分摊方程式 <DN7  
apportionment of estate duty 遗产税的分摊 _9y!,ST  
appraisal 估价；评估 DMA`Jx  
appreciable growth 可观增长 FEdFGT  
appreciable impact 显着影响 yRR[M@Y  
appreciable increase 可观增长 9v/=o`J#  
appreciation 增值；升值 'fYF1gR4  
appreciation against other currencies 相对其他货币升值 #$;}-*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^/I.? :+  
appreciation tax 增值税 gh `]OxA  
appropriation 拨款；拨用；拨付 ~?:>=x  
appropriation account 拨款帐目 V8rS~'{\  
Appropriation Bill 拨款法案 "(mF5BE-E  
appropriation-in-aid system 补助拨款办法 ?&=JGk^eJ  
approved assets 核准资产 "?^#+@LV  
approved basket stock 认可一篮子证券 <k 'zz:[c!  
approved budget 核准预算 4BZ7R,m#.  
approved charitable donation 认可慈善捐款 S1#5oy2  
approved charitable institution 认可慈善机构 c8Nl$|B  
approved currency 核准货币；认可货币 7c!#e=W@B  
approved estimates 核准预算 owx0J,,G  
approved estimates of expenditure 核准开支预算 mFmx
Ev  
approved overseas insurer 核准海外保险人 w:ASB>,!  
approved overseas trust company 核准海外信托公司 ZgfhNI\
 
approved pooled investment fund 核准汇集投资基金 O1!YHo  
approved provident fund scheme 认可公积金计划 mD%IHzbn H  
approved provision 核准拨款 [Z^26/5a  
approved redeemable share 核准可赎回股份 sB5@6[VDI  
approved regional stock 认可地区性证券 gs&F .n  
approved retirement scheme 认可退休金计划 P$.$M}rMv  
approved subordinated loan 核准附属贷款 &crR nv?  
arbitrage 套戥；套汇；套利 K >Q6  
arbitrageur 套戥者；套汇者 m'-QVZ{(M%  
arbitrary amount 临时款项 qERJEyU?  
arrangement 措施；安排；协定 &W3Hj$>  
arrears 欠款 <cxe   
arrears of pay 欠付薪酬 WmkCV+thA  
arrears of revenue 逾期未收税款；逾期未收的帐项 cRE6/qrXGg  
articles of association 组织章程；组织细则；组织章程细则  kGAB'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BO2s(8  
ascertainment of profit 确定利润 ^kke  
"Asia Clear" “亚洲结算系统” ]cM8TT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 kt |j]:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `A#0If  
Asian Development Fund [ADF] 亚洲发展基金 V
jd(Z  
Asian dollar bond 亚洲美元债券 {Wndp%  
Asian dollar market 亚洲美元市场 j`#H%2W\;  
Asian dollar rate 亚洲美元利率 %Fx^"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 yqH9*&KH{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g_JQW(_  
asked price 沽盘；喊价；索价；卖方报价 jOd+LXPJ  
assessable income 应评税入息 >7r%k,`  
assessable loss 应评税亏损 MnlD87x@X  
assessable profit 应评税利润 b~2LD3"3  
assessable value 应评税值 6z]y =J  
assessed profit 估定利润 WD1>{TSn  
assessed value 经评估价值 1'P4{T0 [  
assessment 评税；评定；估价；评税单 bokr,I3  
assessment number 评税编号；估价编号 _
9dW+  
assessment of additional tax 补加税评税 NKc<nYdK?  
assessment of performance 业绩评估；实绩评价 (*kKfg4Wj  
Assessor 评税主任 9I*2xy|I  
asset price bubbles 资产价格泡沫 Ta$55K0  
asset-backed securities 具资产保证的证券 uw/N`u  
assets accretion 资产增值 4C )sjk?m  
assets and liabilities 资产与负债 Lyz8DwZ  
assets betterment statement 资产递增表；资产改进表 U'u_'5{  
assets lending 实物放款；有抵押贷款 ~NB|BwAh  
assets of the company passing on the death 死者去世时转移的公司资产 CM7Nd
K?I  
assets pledged as security for liabilities 用作负债抵押的资产 0+&K;  
assets portfolio 资产投资组合 hhz#IA6,  
assets price 资产价格 ss6{+@,  
assets quality 资产质素 &DjA?0`J  
assets realization 资产变现 bk&kZI.D  
assets refinancing arrangement 资产再集资安排 #=)!\
 
assets securitization 资产证券化 lI~8[[$xd  
assets situated outside Hong Kong 在香港以外地方的资产 V5p^]To!  
assets stripping 削减资产；拆卖资产 K{,'%|  
assets value 资产值 Vl3-cW@p  
assignee 承让人 z]KJ4  
assignment 转让；转让书；转让契 X"9N<)C  
assignment of interest 权益转让 ~dzD7lG6  
assignment of letters patent and trade mark 专利证书及商标转让 ]~~G<Yh:=  
assignment of property 物业转让；物业转让书 g W_E  
assignment right 转让权 )!U@:x\K  
assignor 转让人 =[zP
 
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^nK7&]rK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DWEDL[{  
associate member 附属会员 KoA
+Vv9  
associated body corporate 相联法人团体 7w]3D  
associated company 相联公司；联属公司 N|%r5%  
associated corporation 相联法团 =k,?+h~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :iGK9I  
公认会计师公会〔英国〕 ,N;2"$+E  
Association of Futures Exchange Brokers 香港期货经纪协会 dkY
JO!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j5og}P
q:  
association of underwriters 承保人组织 JH u>\{8V  
assumption of control 接管 bxzx@sF2l  
assurance 担保；保险；转易；转易书 HAo=t  
assurance of interest 权益的转易 'nq~1 >i  
at 19XX price 按一九ＸＸ年价格计算 f96`n+>xi  
at a discount 按赔价计算；按贴水价格计算；打折扣 6(x53y__  
at a premium 按溢价计算；按升水价格计算 ;Qi!~VsP;  
at call 通知付款；按通知 p1hF.  
at constant market price 按固定市价计算 =qbN?a/?2  
at constant price 按固定价格计算 VFMn"bYOB  
at cost 按成本计算 'p78^4'PL  
at current market price 按当时市价计算；按现时市价计算 )Gk?x$pY@  
at current price 按当时价格计算；按现时价格计算 PVIZ Y^64  
at factor cost 按要素成本计算；按生产要素成本计算 q[+h ~)  
at money-of-the-day price 按付款当日价格计算 G B,O  
at or better 按指定或较佳价位〔买卖指令〕  NEPK  
at par 按面值计算；平价 ;nJ2i?"  
at sight 见票即付 NpCQ4K  
at the close 按收市盘 H:OpS-b  
at the opening 按开市盘 $|7=$~y  
attestation 见证；见证条款 X|/RV4x@Cq  
at-the-money option 平价期权 Ptcq/f  
attorney 受权人；受托代表人 fmJK+  
attornment 新拥有人承认书 cr|]\
  
attributable profit 可归属利润 CU*TY1%  
attributable share value 可归属股份价值 t)uxW 7  
Auckland Stock Exchange 奥克兰证券交易所 kr@!j@j$  
auction 拍卖 3,`M\#z%K  
auctioneer 拍卖商 KhP_U{)D  
audit 审计；核数 Zy.A9Bh~  
Audit Commission 审计署 h_\( $"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CBNt _y  
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〕
mIp> ~  
audit review 帐目审查 Q2)(tB= )  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8 R7w$3pp\  
audited account 审计帐目；经审计的帐目 Nr+~3:3  
audited annual account 经审计的周年帐目 q@~{g[   
audited balance sheet 经审计的资产负债表 ^S
j;~  
auditor 核数师；核数主任；审计师 4P=1)t?tX  
auditor's certificate 核数师证明书；审计师证明书 ylb)SXBf  
auditor's report 核数师报告；审计师报告 wc~s:  
Aussie bond 澳元债券 mP/#hwzB&q  
austerity budget 紧缩预算 $CJf 0[|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >8x)\'w  
Australia All Ordinaries Index 澳洲所有普通股票指数 /d">}%Jn  
Australian Dollar [AUD] 澳元 m@lUJY  
Australian Options Market 澳大利亚期权市场 %#PWD7a\  
Australian Securities Commission 澳洲证券事务监察委员会 xWqV~NnE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :475FPy]  
Australian Stock Exchange 澳大利亚证券交易所 <}h<
By)  
Austrian Schilling [ATS] 奥地利先令 tN_=&|{WE4  
authentication 认证；鉴证 tIV{uVM[|D  
authority to purchase 委托购买证；委购书 2y|n!p T  
authorization 认可；核准；授权；授权书 $Ff6nc=  
authorization by direction 指示授权 T31F8K3x  
authorization by instruction 指令授权 a7uL{*ZR  
authorization by warrant 令状授权 hoM%|,0  
authorization of unit trust 单位信托的认可 3 {hUp81>  
authorized agent 指定代理人 Fw{68ggk  
authorized capital 法定资本 Yk)fBPHr  
authorized clerk 出市员 )f8
;ze  
authorized dealer 认可交易商 &j ;91wEn  
authorized financial institution 认可财务机构 7E#h(bt j  
authorized fund 认可基金 ^i2>Ax&T  
authorized fund house 获授权的基金公司；认可基金公司 D
gc6rv#  
authorized institution 认可机构 F|y0q:U  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 'Z=_zG/RX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vM]5IHqeE  
authorized insurer 获授权保险人；获认可承保人 0%%y9;o  
authorized investment 特准投资项目 JiO8EIM  
authorized person 获授权人 -q[x"Ha%  
authorized representative 获授权代表 mxBx?xM-  
authorized share capital 法定股本 O!hp=`B,jf  
automated quotation system 自动报价系统 sZxTsUW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \IYv9ScAx  
自动交易系统〔香港期货交易所有限公司〕 Vgkj4EE  
automatic adjustment mechanism 自动调整机制 N6p
0`
 
automatic adjustment system 自动调整系统 )V+/@4  
Automatic Clearing House 自动票据交换所 I<,~>'cq.  
automatic exchange rates accumulation system 自动化汇率累集系统 6d6Dk>(V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K7.a
yM 0  
automatic teller machine [ATM] 自动柜员机 3-6M
GL9  
autopay 自动转帐 [` }w7  
available assets 可用资产 {O).!  
available fiscal reserve 现存财政储备 2L[!~h2  
available profit 可用利润 2<h~: L  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `QRXQ c  
average 平均；平均数；海损 auX(d -m  
average basic salary 平均基本薪金 bA2[=6  
average consumer expenditure 平均消费开支；一般消费开支 "w0~f6o  
average cost 平均成本 X8}\m%gCU  
average cost of land production 增辟土地平均成本 *GY8#Az  
average daily turnover 平均每日成交额 =Ti@Y  
average daily wage rate 平均每日工资率 z_'!?
K{  
average expenditure pattern 平均开支模式 t^>P,%$  
average growth rate 平均增长率 lq]8zm<\)]  
average net fixed assets 固定资产平均净值 rZ5xQ#IA  
average of relatives 相对价格平均数 \,n X
/f  
average price 平均价格 EE|c@M^  
average propensity to consume 平均消费倾向；一般消费倾向 ;$1x_ Cb  
average propensity to save 平均储蓄倾向；一般储蓄倾向 EAm31v C  
average rate 平均率 &OE-+z  
average revenue 平均收入；平均收益 P*>?/I`G  
average stock 平均库存；平均存货 fVa z'R  
average yearly rent 平均年租 k h*WpX  
avoidance of double taxation 避免双重课税 e-UWbn'~  
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 /.rj\,  
u rQvJ  
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