一些有用的会计术语(也不知道发的地方对不对)A

A: oW3{&vfz  
A share Ａ股；甲类股份 \:ntqj&A|  
abatement of tax 减税；减扣免税额 XmN3[j  
ABN AMRO Bank N.V. 荷兰银行
J/Ki]T9  
above-the-line expenditure 线上项目支出；经常预算支出 d54(6N%  
above-the-line receipt 线上项目收入；经常预算收入 4hwU
H  
ABSA Asia Limited 南非联合亚洲有限公司 n| =k9z<y8  
absolute change 绝对数值变更 OV ~|@{6T  
absolute expenditure 实际开支 i~ D,  
absolute guideline figure 绝对准则数字 @(2DfrC  
absolute interest 绝对权益 fwB+f`w`  
absolute order of discharge 绝对破产解除令  13(JW  
absolute profit margin 绝对利润幅度 >i=^Mh-bm  
absolute value 实值；绝对值 oyV@BHJO@  
absolutely vested interest 绝对既得权益 xgP/BK2"  
absorbed cost 已吸收成本；已分摊成本 44axOk!G[/  
absorption 吸收；分摊；合并 7Wub@Mp  
absorption rate 吸收率；摊配率；分摊率 6( TG/J  
ACB Finance Limited 亚洲商业财务有限公司 <*u[<  
acceptable form of reciprocity 合理的互惠条件 &scHyt  
acceptable rate 适当利率；适当汇率 Qk?;nF  
acceptance agreement 承兑协议 #7K&x.w$  
acceptance for honour 参加承兑 !Tuc#yFw  
acceptor 承兑人；接受人；受票人 gf2<dEff  
acceptor for honour 参加承兑人 ZVu&q{s,  
accident insurance 意外保险 .nX+
!EXeS  
Accident Insurance Association of Hong Kong 香港意外保险公会 PEZ~og:w  
accident insurance scheme 意外保险计划 lAuI?/E  
accident year basis 意外年度基准 RGy4p)z*+  
accommodation 通融；贷款 }|>mR];  
accommodation bill 通融票据；空头票据 l?E7'OEF:  
accommodation party 汇票代发人 (.Yt| "j  
account balance 帐户余额；帐户结余 Q.:SIBP  
account book 帐簿 Yy]^_,r  
account collected in advance 预收款项 D/pc)3Ofe  
account current book 往来帐簿 }WXO[ +l  
account of after-acquired property 事后取得的财产报告 g|_-O"l  
account of defaulter 拖欠帐目 Kj;gxYD>6  
account payable 应付帐款 $8#zPJR&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z;`o>Ja2  
account receivable 应收帐款 {~7VA  
account receivable report 应收帐款报表 KsI[  
account statement 结单；帐单；会计财务报表 ((L=1]w  
account title 帐户名称；会计科目 "1P8[  
accountant's report 会计师报告 gE8p**LT+  
Accountant's Report Rules 会计师报告规则 VE{[52  
accounting and auditing procedure 会计与审计程序；会计与核数程序 EJ&
[I%jU  
Accounting Arrangements 《会计安排》 X=]FVHV;  
accounting basis 会计基础 )+
T\LU  
accounting by Official Receiver 破产管理署署长呈交的帐目 'P(S*sr  
Accounting Circular 《会计通告》 Dlhb'*@  
accounting class 会计类别 f%ude@E3  
accounting date 记帐日期；会计结算日期 2VaQxctk  
accounting for money 款项核算 =y.!Ny5A  
Accounting Officer 会计主任 & xOEp  
accounting period 会计报告期；会计期 GQ~wx1jj1  
accounting policy 会计政策；会计方针 $OU,| D  
accounting practice 会计惯例 td{M%D,R"  
accounting principle 会计准则 nE+OBdl  
accounting record 会计记录 tM3eB= .*  
accounting report 会计报告 ],{b&\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *k$&U3=  
Accounting Society of China 中国会计学会 R<aF;Rvb5  
accounting statement 会计报表 ]
H8,}  
accounting system 会计制度；会计系统 j8kax/*[  
accounting transaction 会计事项；帐务交易 MzLnD D^  
accounting treatment 会计处理 W]cJP  
accounting year 会计年度 lrg3n[y-l  
accretion 增值；添加 ?.66B9Lld  
accrual 应计项目；应累算数目 |#^##^cF/  
accrual basis 应计制；权责发生制 |f+|OZY  
accrual basis accounting 应计制会计；权责发生制会计 Lk{ES$  
accrue 应累算；应计 pj?wQ'  
accrued benefit 应累算利益 z^s/7Va[  
accrued charges 应计费用 J WaI[n}  
accrued cumulative preference share dividend 应累算的累积优先股股息 1j7^2Y|UT`  
accrued expenses 应累算费用 7u/_3x1  
accrued interest payable 应付利息；应计未付利息 QfjgBJo%  
accrued interest receivable 应收利息；应计未收利息 -m*
IpDi  
accrued right 累算权益 r(9#kLXg  
accruing profit 应累算的利润 mZLrU<)Y  
accumulated fiscal reserve 累积财政储备 nRq@hk  
accumulated profit 累积利润；滚存溢利 /y/O&`X(  
accumulated reserve 累积储备 >R"]{y  
accumulation of surplus income 累积收益盈余 mD@#,B7A  
acquired assets 既得资产 F&?&8.  
acquisition 收购；购置；取得 =8BMCedH|  
acquisition cost 购置成本 $S{B{FK  
acquisition expenses 购置费用 -7^?40A  
acquisition of 100% interest 收购全部股权 }S84^2
J_  
acquisition of control 取得控制权 04{*iS95J  
acquisition of fixed assets 购置固定资产 p&'oJy.P  
acquisition of shell “买壳” PMPB}-d  
acquisition price 收购价 .{U@Hva_K  
act of God 天灾 ?CSc5b`eo  
acting partner 执事合伙人 gaeMcL_^a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 S !Dq8  
active partner 积极参与的合伙人 ,n&@O,XGy  
active trading 交投活跃 D{1k{/cF  
actual circulation 实际流通 Z6@W)QX  
actual cost 实际成本 'r_{T=  
actual expenditure 实际开支；实际支出 *h59Vaoc  
actual income 实际入息；实际收入；实际收益 {=n-S2%  
actual market 现货市场 ;OjxEXaq  
actual price 现货价；实际价格 w6ZyMR,T  
actual profit 实际利润 Y>v(UU  
actual quotation 实盘；实际价位；实际报价 bs{i@1$  
actual year basis 按实际年度计算 !ER,o_T<  
actuals 实货 nlv8HC  
actuarial investigation 精算调查 ,CACQhrng  
actuarial principle 精算原则 r9:Cq  
actuarial report 精算师报告 2xy &mNx  
Actuarial Society of Hong Kong 香港精算学会 ?V6A:8t,  
actuarial valuation 精算师估值 x;d*?69f]  
actuary 精算师 Uu
Ds  
ad referendum agreement 暂定协议；有待覆核的协定 [k)xn3[  
ad valorem duty 从价税；按值征税 $-4OveS~B  
ad valorem duty system 从价税制 v5J% p4  
ad valorem fee 从价费 U/2]ACGCN^  
ad valorem tariff 从价关税 h>>KH*dQ  
additional allowance 额外免税额 ]:Y@pZ  
additional amount for unexpired risk 未过期风险的额外款额 (.6~t<DRv  
additional assessable profit 补加应评税利润 a "*DJ&  
additional assessment 补加评税 |8,|>EyqK  
additional commitment 额外承担 J,@SSmJ`  
additional commitment vote 额外承担拨款 tNsiokOm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <\i}zoPO  
additional dependent parent allowance 供养父母额外免税额 v
U5a`0mH  
additional provision 额外拨款 vFuf{ @P  
additional stamp duty 附加印花税 Z)=S. )  
additional tax 补加税罚款；补加税款 ')!+>b(P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?[~"$  
adjudged bankrupt 被裁定破产 j*2Q{ik>J  
adjudicated bankrupt 裁定破产人 pO^gooV\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 b|7c]l  
adjudication of bankruptcy 裁定破产；宣告破产 ~loJYq'y  
adjudication of insolvency 裁定无力偿还债务 {Dv^j#  
adjusted actual 经调整的实数；调整后的实数 JIeKp7;^  
adjusted current assets 经调整的流动资产；调整后的流动资产 >,JLYz|</  
adjusted figure 经调整的数字；调整后的数额 xqV>m  
adjusted liabilities 经调整的负债；调整后的负债 7S"W7O1>  
adjusted loss 经调整的亏损；调整后的亏损 {J_1.uN=  
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|zlC,J,  
adjusted profit 经调整的利润；调整后的利润 X}XTEk3[  
adjusted surplus 经调整的盈余额；调整后的盈余额 6 <&jY  
adjusted value 经调整的价值；调整后的价值 t^N 92$|  
adjustment 调整；修订；理算〔保险〕 WO=X*One  
adjustment centre 调剂中心 VKzY6  
adjustment lag 调整过程的时间差距；调整时差 z D&5R/I  
adjustment mechanism 调整机制 d1&RK
2  
adjustment of loss 亏损调整 <A
%}  
adjustment process 调整过程；调整程序 (;1rM}B;1  
adjustment range 调整幅度 y_aKW4L+  
administered exchange rate 受管制汇率 :-Gf GL>]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mc{gcZIm  
administration expenses 行政费用 879x(JII  
administration fee 手续费；行政费 O0|**Km\+  
administration in bankruptcy 破产管理 '3B\I#  
administration order 遗产管理令 cY&SKV#  
administrator 管理人；遗产管理人 /{|<3CEe  
administrator of the estate 遗产管理人 EvA{@g4>  
admission of debt 债项承认书 \SA"DT  
admission of proof 接纳债权证明 ,{4G@:Fm  
advance 放贷款项；垫付款项；预支款项；预付款项
be^09'  
advance account 暂支帐目；预付款帐户 4}mp~AXy;z  
advance compensation 预付补偿金 CHeU`!:  
advance from shareholder 股东垫款 /$]#L%  
advance pending reimbursement 预支以待日后付还 a(|YLN  
advanced economy 先进经济体系 ^Kvbpi,  
advancement 预付；预付财产 Dm=d   
advances warrant 垫款令 SkGh@\  
advancing 贷出 0I|IL]JL  
adverse balance 逆差 |$$gj[+^  
adverse exchange 逆汇 #. mc+n:I  
advertisement addressed to shareholders 在报章刊登的致股东通告 [(%6]L}  
advice for collection 托收通知书 ;W ZA  
advice of drawing 提款通知书；汇票通知书 m@Ziif-A  
advice of payment 付款通知 j
lhyn0  
Advisory Committee [Securities and Futures Commission] >MXE)=  
谘询委员会〔证券及期货事务监察委员会〕 <p_r{
  
Advisory Committee on Diversification 经济多元化谘询委员会 1_chO?&,I  
affidavit 誓章；遗产申报誓章 `S&(J2KV  
affidavit of no receipt 述明无收款的誓章 z
5~{WAAI  
affiliate 联号；联营公司；附属公司 HiTn5XNf  
affiliated company 附属公司；联号；联营公司 :g1C,M~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3Thb0\<"  
affordability 负担能力 #w2;n@7;X  
African Development Bank [AfDB] 非洲开发银行 /qf2LO'+  
after-acquired property 事后取得的财产 f>g<:.k*  
after-hours dealing 市后交易 f-Yp`lnn.d  
after-tax profit 税后盈利；税后利润；税后溢利 OyU[(  
agency agreement 代理协议 XaFu(Xu7  
agency expenses 代理机构的开支 >.P/fnvJ  
agency fee 代理费 kpxWi=y  
Agency Law 《代理法》 *k&yD3br-V  
agent 代理人；承销人 {Q/XV=  
agent of company 公司代理人 H.sYy-_]F  
agent's fee 代理人费；经纪费 :o!bz>T  
aggregate 总计；总数；总体数字 ~ NO9s  
aggregate amount 总款额；总额 ]QB<N|ps  
aggregate assets and liabilities 总体资产与负债 ([Gb]0  
aggregate at constant price 按固定价格计算的总体数字 mkJC*45  
aggregate demand 总需求 B@R3j  
aggregate gross position 总持仓量 1e Wl:S}  
aggregate limit 总限额 +9 Uo<6}  
aggregate of salaries tax 合计薪俸税 L^}i7nJ  
aggregate performance 总体表现；总体业绩 RbexsBq  
aggregate supply 总体供应 3*N-@;[>b  
aggregate surplus 总盈余 {J`]6ba  
aggregate total 整体总额
Y[oNg>Rz  
aggregate value 总值；合计价值 LyEM^d]  
aggregated basis 合计基准 .}AzkKdd@  
aggregated net chargeable income 合计应课税入息实额 'QR @G  
aggregation 合并计算；合计；总和 fc}G6P;3{  
aggregation of incomes of husband and wife 夫妇入息合并计算 HM'P<<  
aggregation of property 财产的总和 3['aK|qk.  
agio 差价；贴水 
y">_$  
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》 FiN^}Kh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Eb9 eEa<W  
《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》 K^H{B& b8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =Gka;,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》 -pWnO9q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (e:@7W)L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7=$@bHEF#*  
agreement for a settlement 授产协议 *$  
agreement for assignment 转让协议 v'x)AbbC  
agreement for sale 售卖协议；买卖协议 ^lF'
KW$  
agreement for sale and purchase 买卖协议 s7x&x;-  
agreement for the payment of interest 支付利息协议 'X()|{  
agreement for the repayment of money 还款协议 f-w-K)y$ht  
agreement of reinsurance 再保险协议 XkG:1H;Q%  
Agricultural Bank of China 中国农业银行 =qQH,{]c6  
air passenger departure tax 飞机乘客离境税 ck=x_HB1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Dd1\$RBo  
airport tax 机场税 i|- 
6  
alcohol duty 酒精税 ^A4bsoW  
alienation 让与；让渡；转让 Ro&s\T+d  
alimony 生活费；赡养费 4$j7DJ8d
j  
All Ordinaries Index [AOI] 所有普通股指数 v[3QI7E3  
all risks 全险；综合险 zz4TJ('  
All Sales Record for Stock Market 《股票市场成交报告》 Z*9Qeu-N:  
Allied Capital Resources Limited 新联财务有限公司 H9@24NFb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3LxhQVx2  
allocation letter 拨款信件 X/=*o;":  
allocation of fund 分配款项；预留款项 <ptskbu  
allocation of profit 利润分配；溢利分配 l%$~X0%DM  
allocation warrant 拨款令 xq U@87[_  
allotment 分配；配股 A Th<=1  
allotment notice 股份配售通知；配股通知 z.NJu q  
allotment of shares 股份分配 YQ\c0XG  
allowable 可获宽免；免税的 DEdJH4  
allowable business loss 可扣除的营业亏损 J}$St|1y  
allowable expenses 可扣税的支出 )<fa1Gz#^  
allowance 免税额；津贴；备抵；准备金 [8-. T4  
allowance for debts 债项的免税额 15o<'4|=Lm  
allowance for depreciation by wear and tear 耗损折旧免税额 Gxtqzr*  
allowance for funeral expenses 殡殓费的免税额 v-(Ry<fT9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *bi!iz5F  
allowance for repairs and outgoings 修葺及支出方面的免税额 *.4VO+^  
allowance to debtor 给债务人的津贴 &, =Z  
alteration of capital 资本更改 COV8=E~  
alternate trustee 候补受托人 MF7q*f  
amalgamation 合并 5Op|="W.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OKXELP  
ambit of charges 征税范围；收费范围 ?9Lp@k~TO  
amended valuation 经修订的估值 P^wDt14>  
American Commodities Exchange 美国商品交易所 y:C=Ni&,"  
American Express Bank Limited 美国运通银行 A/WmVv6  
American Stock Exchange 美国证券交易所 1MntTIT  
amortization 摊销 ^)qOILn  
amount due from banks 存放银行同业的款项 NuL.l__W  
amount due from banks abroad 存放海外银行同业的款项 }bU1wIW9I  
amount due from holding companies 控股公司欠款 Bl\/q83(  
amount due from local banks 存放本港银行同业的款项 B)q 5m y  
amount due to banks 银行同业的存款 676r0`  
amount due to banks abroad 海外银行同业的存款 vlygS(Y_7  
amount due to holding companies 控股公司存款 Thlqe?  
amount due to local banks 本港银行同业的存款 N ,8^AUJ3&  
amount due to outport banks 外埠银行同业的存款 _LVi}mM  
amount for note issue 发行纸币的款额 fFr[ &\[  
amount of bond 担保契据的款额 ?h7,q*rxk  
amount of consideration 代价款额 X&s@S5=r]  
amount of contribution 供款数额
dX720/R  
amount of indebtedness 负债款额 y4jJ&  
amount of principal of the loan 贷款本金额 jrF#DDH?I  
amount of rates chargeable 应征差饷数额 /h.hFM/  
amount of share capital 股本额 |%V-|\GJ~j  
amount of sums assured 承保款额 g>@T5&1q*  
amount of variation 变动幅度 z0yPBt1W  
amount of vote 拨款数额 l\Q--

 
amount payable 应付款额 W8@o7svrh  
amount receivable 应收款额 vr:5+wew  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )z:"P;b"Nl  
analysis 分析 L0sb[:'luz  
ancillary risk 附属风险 5{`a\;*  
annual account 周年帐目；周年帐目报表；年度决算；年结 <k41j=d  
annual accounting date 年结日期 Ct8}jg
"  
annual allowance 每年免税额；年积金；年度津贴；年津 *$+:Cbe-F  
annual balance 年度余额 PP]Z~ne0X  
annual disposable income 每年可动用收入 V|vKYEFry  
annual estimates 周年预算 sQIzcnKB  
annual fee 年费 Vo G`@^s  
annual general meeting 周年大会 8p91ni'  
annual growth rate 年增率；每年增长率 sI&|qK-(  
annual long-term supplement 长期个案每年补助金 <Qx]"ZP%  
annual pensionable emolument 可供计算退休金的年薪 Hzn6H4Rc  
annual report 年报 R6xJw2;_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !4?QR  
annual return 周年报表；周年申报表；每年报税表格 y3^>a5z!x  
Annual Return Rules 《周年报表规则》 acPX2B[jJ  
annual review of consumer prices 每年消费物价回顾 v`G[6Z  
annual roll-forward basis 逐年延展方式 %o4d(C B  
annual salary 年薪 KKFV+bK)  
annual statement 年度报表；年度决算表 :iKk"r,2P[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 xE0'eC5n^  
annuitant 年金受益人 0@BhRf5  
annuity 年金 )0tq&  
annuity contract 年金合约 w1N-`S:  
annuity on human life 人寿年金 (8XP7c]5  
antecedent debt 先前的债项 x/)o'#d$|l  
ante-dated cheque 倒填日期支票 @v:p)|Ne;  
anticipated expenditure 预期开支 (E*pM$   
anticipated net profit 预期纯利 /x2MW5H  
anticipated revenue 预期收入 xDsB%~  
anti-inflation measure 反通货膨胀措施 A;ti$jy  
anti-inflationary stance 反通货膨胀立场 o 9?#;B$  
apparent deficit 表面赤字 f@)GiLC'"  
apparent financial solvency 表面偿债能力 3|Vh[iAa\  
apparent partner 表面合伙人 v\#1&</qd^  
application for personal assessment 个人入息课税申请书 mO?yrM *  
application of fund 资金应用 K:<0!C!  
application to release as liquidator and to destruct the books of accounts and documents :m{;<LRV  
申请免除清盘人职务及毁灭帐簿与文件 Bh%Yu*.f  
appointed actuary 委任精算师 &_Vd  
appointed auditor 委任核数师；委任审计师 %]KOxaf_z  
appointed trustee 委任的受托人 ~HM,@5dFC
 
appointer 委任人 6u6,9VG,  
apportioned pro rata 按比例分摊 J+]W*?m  
apportionment 分配；分摊 GcHy`bQbiX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?h1r6?Sug{  
apportionment formula 分摊方程式 &Bc$8ZR  
apportionment of estate duty 遗产税的分摊 +~Lt;xNFk  
appraisal 估价；评估 T\
"eqa  
appreciable growth 可观增长 an<loLW  
appreciable impact 显着影响 kbR!iPM-;  
appreciable increase 可观增长 J;mvD^`g  
appreciation 增值；升值 j_#oP  
appreciation against other currencies 相对其他货币升值 xBevf&tP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /z(;1$Ld6{  
appreciation tax 增值税 V39`J*fI  
appropriation 拨款；拨用；拨付
TM?RH{(r  
appropriation account 拨款帐目 :OFL@byS  
Appropriation Bill 拨款法案 wgV?1S>Z  
appropriation-in-aid system 补助拨款办法 >oOZDuj  
approved assets 核准资产 !#'
y#  
approved basket stock 认可一篮子证券 IFd2r;W8  
approved budget 核准预算 F2bAo6~R  
approved charitable donation 认可慈善捐款 '{I YANVT  
approved charitable institution 认可慈善机构 5m(V(@a3  
approved currency 核准货币；认可货币 fcLVE  
approved estimates 核准预算 O.+02C_*  
approved estimates of expenditure 核准开支预算 8h=Rfa9  
approved overseas insurer 核准海外保险人 @*
s7~:VQ  
approved overseas trust company 核准海外信托公司 '4x uH3  
approved pooled investment fund 核准汇集投资基金 -$0w-M8'  
approved provident fund scheme 认可公积金计划 Z'ZN^j{  
approved provision 核准拨款 !}$,) ~<+H  
approved redeemable share 核准可赎回股份
HT@/0MF{J  
approved regional stock 认可地区性证券 0)Wrfa  
approved retirement scheme 认可退休金计划 #sg^l>/*  
approved subordinated loan 核准附属贷款 m~xO;_m  
arbitrage 套戥；套汇；套利 6t0-u~  
arbitrageur 套戥者；套汇者 *(pmFEc
 
arbitrary amount 临时款项 X61p xPa  
arrangement 措施；安排；协定 fg8"fbG`:  
arrears 欠款 )K"7=TvY  
arrears of pay 欠付薪酬 EWX!:BKf  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~UhTy~jya  
articles of association 组织章程；组织细则；组织章程细则 ^XbN&'^,HL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _+?v'#  
ascertainment of profit 确定利润 Qjl.O HO  
"Asia Clear" “亚洲结算系统” ]DV=/RpJ9B  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +:#x!i;W8[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v_s(  
Asian Development Fund [ADF] 亚洲发展基金 FJYc*l  
Asian dollar bond 亚洲美元债券 UrhSX!g/A>  
Asian dollar market 亚洲美元市场 pZA0Go2!IN  
Asian dollar rate 亚洲美元利率 =u,8(:R]s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hiM nU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 tPb$ua|  
asked price 沽盘；喊价；索价；卖方报价 B[8`l} t  
assessable income 应评税入息 pndAXO:v  
assessable loss 应评税亏损 Z8yt8O  
assessable profit 应评税利润 /A{/  
assessable value 应评税值 6k%Lc4W  
assessed profit 估定利润 ,f(:i^iz!  
assessed value 经评估价值 A['0~tOP  
assessment 评税；评定；估价；评税单 e>a4v8  
assessment number 评税编号；估价编号 p\&Lbuzv  
assessment of additional tax 补加税评税
&!=[.1H<  
assessment of performance 业绩评估；实绩评价 ='"hB~[  
Assessor 评税主任 hDsSOpj  
asset price bubbles 资产价格泡沫 qx+ .v2G  
asset-backed securities 具资产保证的证券 ,^#{k!uaC{  
assets accretion 资产增值 pMy];9SvW  
assets and liabilities 资产与负债 @UG%B7  
assets betterment statement 资产递增表；资产改进表 tXWhq  
assets lending 实物放款；有抵押贷款 *53@%9 {u  
assets of the company passing on the death 死者去世时转移的公司资产 2&+Nr+P  
assets pledged as security for liabilities 用作负债抵押的资产 ^o@N.+`&<  
assets portfolio 资产投资组合 u#&ZD|  
assets price 资产价格 =,4iMENm!  
assets quality 资产质素 X":T>)J-  
assets realization 资产变现 )rce%j7  
assets refinancing arrangement 资产再集资安排 ztRe\(9bL  
assets securitization 资产证券化 ),u)#`.l G  
assets situated outside Hong Kong 在香港以外地方的资产 ]@rt/ eX  
assets stripping 削减资产；拆卖资产 }+wvZq +c  
assets value 资产值 -ghmLMS%t  
assignee 承让人 SJXA  
assignment 转让；转让书；转让契 w$2
Z7S  
assignment of interest 权益转让 =bwuLno>  
assignment of letters patent and trade mark 专利证书及商标转让 =OUms@xcE  
assignment of property 物业转让；物业转让书 n(}zq  
assignment right 转让权 XX:?7:j}[8  
assignor 转让人 f'>270pH  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8M DX()Bm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~s[St0  
associate member 附属会员 "Om4P|  
associated body corporate 相联法人团体 K~I%"r|l  
associated company 相联公司；联属公司 sPod)w?e  
associated corporation 相联法团 D')m8:>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4*vV9*'!  
公认会计师公会〔英国〕 x%WL!Lo  
Association of Futures Exchange Brokers 香港期货经纪协会 ;*Z.|?3MM  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g=gWkN <  
association of underwriters 承保人组织 -3)]IA  
assumption of control 接管 `c)//o  
assurance 担保；保险；转易；转易书 i7UE9Nyl*  
assurance of interest 权益的转易 Q-qM"8I  
at 19XX price 按一九ＸＸ年价格计算 P t)Ni  
at a discount 按赔价计算；按贴水价格计算；打折扣 8>KBh)q  
at a premium 按溢价计算；按升水价格计算 "yo~;[  
at call 通知付款；按通知 (r]3tGp  
at constant market price 按固定市价计算 _K#LOSMfj/  
at constant price 按固定价格计算 f L}3I(VK  
at cost 按成本计算 IB sQaxt.  
at current market price 按当时市价计算；按现时市价计算 <:tD m  
at current price 按当时价格计算；按现时价格计算 e/{1u$  
at factor cost 按要素成本计算；按生产要素成本计算 ^q$m>|KI  
at money-of-the-day price 按付款当日价格计算 :{YOJD
tR  
at or better 按指定或较佳价位〔买卖指令〕 7Y?=ijXXx\  
at par 按面值计算；平价 3S97hn{|=  
at sight 见票即付 M]RbaXZ9  
at the close 按收市盘 9t1aR*b&@  
at the opening 按开市盘 sr*3uI-)L  
attestation 见证；见证条款 m/`"~@}&  
at-the-money option 平价期权 Y9K$6lz  
attorney 受权人；受托代表人 -S7y1 )7  
attornment 新拥有人承认书 NdlJdq  
attributable profit 可归属利润 F*bmV>Qq  
attributable share value 可归属股份价值 s?JNc4q  
Auckland Stock Exchange 奥克兰证券交易所 n.
a55uy  
auction 拍卖 D@]*{WO  
auctioneer 拍卖商 {r$n $  
audit 审计；核数 "0&+`7  
Audit Commission 审计署 X9YYUnR2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 
yHka7D  
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〕 64hl0'67y  
audit review 帐目审查 DAPbFY9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %e71BZo~^s  
audited account 审计帐目；经审计的帐目 YjT7_|`(]  
audited annual account 经审计的周年帐目 j?YZOO>X  
audited balance sheet 经审计的资产负债表 E[Rd=/P6  
auditor 核数师；核数主任；审计师 E`DsRR <  
auditor's certificate 核数师证明书；审计师证明书 g20,et  
auditor's report 核数师报告；审计师报告 QQB\$[M!Z  
Aussie bond 澳元债券 t.7KS:  
austerity budget 紧缩预算 Tr} r` %  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [ ;$(;  
Australia All Ordinaries Index 澳洲所有普通股票指数 20O\@}2q2M  
Australian Dollar [AUD] 澳元 n'&Cr0{  
Australian Options Market 澳大利亚期权市场 _2wU(X
YH  
Australian Securities Commission 澳洲证券事务监察委员会 !='?+Ysxs  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S"/M+m+ ]  
Australian Stock Exchange 澳大利亚证券交易所 T"NDL[*  
Austrian Schilling [ATS] 奥地利先令 h5x_Vjj  
authentication 认证；鉴证 #:Tb(R   
authority to purchase 委托购买证；委购书 
G/w&yd4  
authorization 认可；核准；授权；授权书 O7MFKAaD  
authorization by direction 指示授权 l.V{H<v}  
authorization by instruction 指令授权 =Z($n:m=*  
authorization by warrant 令状授权 + \DGS  
authorization of unit trust 单位信托的认可 CfSpwkg  
authorized agent 指定代理人 )sh+cfTCb  
authorized capital 法定资本 f*{~N!g  
authorized clerk 出市员 905%5\Y  
authorized dealer 认可交易商 KXAh0A?&+  
authorized financial institution 认可财务机构 exnFy-  
authorized fund 认可基金 ^o*$OM7x  
authorized fund house 获授权的基金公司；认可基金公司 C_&-2Z  
authorized institution 认可机构 ?(up!3S'x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /]mfI&l+9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I1IuvH6  
authorized insurer 获授权保险人；获认可承保人 jmDQKqEc|l  
authorized investment 特准投资项目 aWG7k#nE  
authorized person 获授权人 Ed(6%kd  
authorized representative 获授权代表 Y\Z.E;  
authorized share capital 法定股本 rhLm2q  
automated quotation system 自动报价系统 uh][qMyLM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^
RS?y8  
自动交易系统〔香港期货交易所有限公司〕 g.&n X/  
automatic adjustment mechanism 自动调整机制 %LH~Im=  
automatic adjustment system 自动调整系统 Spnshv8  
Automatic Clearing House 自动票据交换所 7B|ddi7Q>  
automatic exchange rates accumulation system 自动化汇率累集系统 OMi_')J  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (4hCT*  
automatic teller machine [ATM] 自动柜员机 W!R}eLf@  
autopay 自动转帐 ,<pk&54.@'  
available assets 可用资产 ] BJ]  
available fiscal reserve 现存财政储备 ~w&_l57  
available profit 可用利润 8:x{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Q*W`mFul  
average 平均；平均数；海损 )YP"\E  
average basic salary 平均基本薪金 jO|D#nC  
average consumer expenditure 平均消费开支；一般消费开支 C6$F.v  
average cost 平均成本 aCq ) hR  
average cost of land production 增辟土地平均成本 |6M:JI8  
average daily turnover 平均每日成交额 u@;6r"8q  
average daily wage rate 平均每日工资率 LQ7.RK  
average expenditure pattern 平均开支模式 Y5 BWg  
average growth rate 平均增长率 gJkk0wokC  
average net fixed assets 固定资产平均净值 W'>"E/Tx#O  
average of relatives 相对价格平均数 yJ\K\\]  
average price 平均价格 *?'^Rc  
average propensity to consume 平均消费倾向；一般消费倾向 V<ZohB?y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 K,!"5WrX*  
average rate 平均率 W+F^
(SC\  
average revenue 平均收入；平均收益 u9TiEEof3  
average stock 平均库存；平均存货 <"93  
average yearly rent 平均年租 MDHTZ94\Q  
avoidance of double taxation 避免双重课税 j~|pSu.<  
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 zNZ"PYh<u  
!\)9fOLs  
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