一些有用的会计术语(也不知道发的地方对不对)A

A: -yC},tK  
A share Ａ股；甲类股份 NTn-4iJy  
abatement of tax 减税；减扣免税额 +`9T?:fu  
ABN AMRO Bank N.V. 荷兰银行 p_}OtS;  
above-the-line expenditure 线上项目支出；经常预算支出 U>{z*D  
above-the-line receipt 线上项目收入；经常预算收入 | 0&~fY  
ABSA Asia Limited 南非联合亚洲有限公司 *l5/q\D  
absolute change 绝对数值变更 rSa3u*xB  
absolute expenditure 实际开支 \ET7  
absolute guideline figure 绝对准则数字 _|#)tWy}  
absolute interest 绝对权益 Bt.WRRpAB  
absolute order of discharge 绝对破产解除令
Z*oGVr g  
absolute profit margin 绝对利润幅度 tewC *%3V  
absolute value 实值；绝对值 e}Db-7B_~  
absolutely vested interest 绝对既得权益 2AdV=n6Z  
absorbed cost 已吸收成本；已分摊成本 gXF.e.uU  
absorption 吸收；分摊；合并 Iz  ,C!c  
absorption rate 吸收率；摊配率；分摊率 \oaO7w,:"  
ACB Finance Limited 亚洲商业财务有限公司 p{88v3b6  
acceptable form of reciprocity 合理的互惠条件 }3QEclZr  
acceptable rate 适当利率；适当汇率 y0z}[hZ  
acceptance agreement 承兑协议 jPFA\$To  
acceptance for honour 参加承兑 U/TF,JUI  
acceptor 承兑人；接受人；受票人 UGAP$_j ]P  
acceptor for honour 参加承兑人 d#A.A<p*  
accident insurance 意外保险 m. XLpD  
Accident Insurance Association of Hong Kong 香港意外保险公会 O8M;q!)y  
accident insurance scheme 意外保险计划 eE7+fMP{  
accident year basis 意外年度基准 @Gl=1  
accommodation 通融；贷款 TT>;!nb  
accommodation bill 通融票据；空头票据 T[c;},  
accommodation party 汇票代发人 zEa3a  
account balance 帐户余额；帐户结余 p-;*K(#X  
account book 帐簿 "zYlddh  
account collected in advance 预收款项 \[Q,>{^  
account current book 往来帐簿 WJl&Vyl2FL  
account of after-acquired property 事后取得的财产报告 pvcD 61,  
account of defaulter 拖欠帐目 \`x
$@s?  
account payable 应付帐款 q
i$6y?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 yQh":"$k  
account receivable 应收帐款 VJm).>E3k  
account receivable report 应收帐款报表 g#:?Ay-m  
account statement 结单；帐单；会计财务报表 ':J[KWuV  
account title 帐户名称；会计科目 [X;yJ$  
accountant's report 会计师报告 cE[4CCpy  
Accountant's Report Rules 会计师报告规则 3>-^/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }]/"auk  
Accounting Arrangements 《会计安排》 n)[{nkS6[  
accounting basis 会计基础 yv&&x.!.Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 Fd0R?d  
Accounting Circular 《会计通告》 !hEtUF  
accounting class 会计类别 l+RBe<Mq  
accounting date 记帐日期；会计结算日期 
(rvK@  
accounting for money 款项核算 MsfY|(/m  
Accounting Officer 会计主任 l&[x)W  
accounting period 会计报告期；会计期 eR=P  
accounting policy 会计政策；会计方针 Hh,q)(Wo  
accounting practice 会计惯例 L%Me wU0TZ  
accounting principle 会计准则 oS, %L  
accounting record 会计记录 =M>pL+#  
accounting report 会计报告 >DPC}@Wl  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {}~7Gi!  
Accounting Society of China 中国会计学会 L`tr7EEr  
accounting statement 会计报表 [>v.#:YM^  
accounting system 会计制度；会计系统 %r?Y!=0  
accounting transaction 会计事项；帐务交易 7]62=p2R  
accounting treatment 会计处理 #T&''a  
accounting year 会计年度 0)+F}SyyD  
accretion 增值；添加 0]fzjiaGt  
accrual 应计项目；应累算数目 3+0$=ef  
accrual basis 应计制；权责发生制 ~CQsv`
 
accrual basis accounting 应计制会计；权责发生制会计 /n&w|b%  
accrue 应累算；应计 +q6/'ErN]m  
accrued benefit 应累算利益 A+_361KH  
accrued charges 应计费用  GMrjZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 X`ee}C.D_  
accrued expenses 应累算费用 
Jzo|$W  
accrued interest payable 应付利息；应计未付利息 UXvUU^k"v  
accrued interest receivable 应收利息；应计未收利息 t*iKkV^aE  
accrued right 累算权益 1=}+NK!  
accruing profit 应累算的利润 9aHV~5  
accumulated fiscal reserve 累积财政储备 ]-
&A)M6  
accumulated profit 累积利润；滚存溢利 V+(1U|@~  
accumulated reserve 累积储备 wL\OAM6R  
accumulation of surplus income 累积收益盈余 "@#^/m)  
acquired assets 既得资产 jEo)#j];`<  
acquisition 收购；购置；取得 59 R;n.Q  
acquisition cost 购置成本 !#Ub*qY1Z  
acquisition expenses 购置费用 i^f*Em1  
acquisition of 100% interest 收购全部股权 9'Le}`Gf  
acquisition of control 取得控制权 N8#wQ*MM>  
acquisition of fixed assets 购置固定资产 -c{O!z6sX  
acquisition of shell “买壳” &gR)Y3  
acquisition price 收购价 eVGO6 2|!  
act of God 天灾 B<%cqz@  
acting partner 执事合伙人 0Q`Dp;a5&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 UP'~D]J  
active partner 积极参与的合伙人 jJml[
iC  
active trading 交投活跃 V:s$V.{!  
actual circulation 实际流通 *j6KQZ"  
actual cost 实际成本 0}$Zr*|;Y  
actual expenditure 实际开支；实际支出 B<zoa=  
actual income 实际入息；实际收入；实际收益 C0(?f[/(M  
actual market 现货市场 OX-t#R`  
actual price 现货价；实际价格 P{-j^'y  
actual profit 实际利润 G)t_;iNL|  
actual quotation 实盘；实际价位；实际报价 g0O~5.f  
actual year basis 按实际年度计算 F>RL&i  
actuals 实货 piULIZ0  
actuarial investigation 精算调查 n@[_lNa4GD  
actuarial principle 精算原则 E^qJ5pr_P  
actuarial report 精算师报告 _3~/Z{z8  
Actuarial Society of Hong Kong 香港精算学会 W|'7)ph  
actuarial valuation 精算师估值 @G,pM: t  
actuary 精算师 l1HMH?0|  
ad referendum agreement 暂定协议；有待覆核的协定 jlXzfDT  
ad valorem duty 从价税；按值征税 =HapCmrx8  
ad valorem duty system 从价税制 ZRHK?wg'#  
ad valorem fee 从价费 $lVR6|n  
ad valorem tariff 从价关税 W T~UEK'  
additional allowance 额外免税额 ,a 2(h  
additional amount for unexpired risk 未过期风险的额外款额 g\%;b3"#  
additional assessable profit 补加应评税利润 Sqn|  
additional assessment 补加评税 /<C}v~r  
additional commitment 额外承担 oN({X/P2j  
additional commitment vote 额外承担拨款 sE:~+C6o:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H{M7_1T  
additional dependent parent allowance 供养父母额外免税额 *hWpJEV  
additional provision 额外拨款 EdcbWf7  
additional stamp duty 附加印花税 QiKci%=SX  
additional tax 补加税罚款；补加税款 x$hhH=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Bm"-X:='  
adjudged bankrupt 被裁定破产 r ]s7a?O  
adjudicated bankrupt 裁定破产人 3EkCM_]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X
\4d|VJ?m  
adjudication of bankruptcy 裁定破产；宣告破产 fJ<I|ZZ  
adjudication of insolvency 裁定无力偿还债务 Q3"{v0  
adjusted actual 经调整的实数；调整后的实数 Aqy y\G;  
adjusted current assets 经调整的流动资产；调整后的流动资产 3V uoDmG  
adjusted figure 经调整的数字；调整后的数额 RD6n1Wb(@  
adjusted liabilities 经调整的负债；调整后的负债 Cf
s2tN  
adjusted loss 经调整的亏损；调整后的亏损 vG'6?%38  
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 )+7|_7 !x  
adjusted profit 经调整的利润；调整后的利润 nwS @r  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^#( B4l!  
adjusted value 经调整的价值；调整后的价值 ty 
ESDp%  
adjustment 调整；修订；理算〔保险〕 r+:]lO  
adjustment centre 调剂中心 C GN=kQ  
adjustment lag 调整过程的时间差距；调整时差 f |%II,!3  
adjustment mechanism 调整机制 $;iMo/  
adjustment of loss 亏损调整 c!0u,6  
adjustment process 调整过程；调整程序 Ms=5*_J2Jk  
adjustment range 调整幅度 cV$an  
administered exchange rate 受管制汇率 $Z|
HFV{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b!p
]\B!  
administration expenses 行政费用 ,ArHS  
administration fee 手续费；行政费 qPQ6`rD\  
administration in bankruptcy 破产管理 U1ZKJ<pv  
administration order 遗产管理令 %cO^:  
administrator 管理人；遗产管理人 7F5v-/  
administrator of the estate 遗产管理人 )d~{gPr.  
admission of debt 债项承认书 8NnGN(a*D  
admission of proof 接纳债权证明 S2i*Li  
advance 放贷款项；垫付款项；预支款项；预付款项 q]scKWYI  
advance account 暂支帐目；预付款帐户 Y-?0!a=e.  
advance compensation 预付补偿金 |E?PQ?P  
advance from shareholder 股东垫款 W{RZ@3ZY  
advance pending reimbursement 预支以待日后付还 HOaNhJ{7D  
advanced economy 先进经济体系 g?.y7!m  
advancement 预付；预付财产 ]SC|%B_*  
advances warrant 垫款令
LUs)"ZAi|  
advancing 贷出
/9pN.E  
adverse balance 逆差 =fRC$  
adverse exchange 逆汇 O*7vmPy
 
advertisement addressed to shareholders 在报章刊登的致股东通告 %g_)_ ~  
advice for collection 托收通知书 -=cxUDB  
advice of drawing 提款通知书；汇票通知书 TUBpRABH  
advice of payment 付款通知 ~] &yHzp2  
Advisory Committee [Securities and Futures Commission] `- HI)-A97  
谘询委员会〔证券及期货事务监察委员会〕 0Ra%>e(I^  
Advisory Committee on Diversification 经济多元化谘询委员会 CM%Rz-c  
affidavit 誓章；遗产申报誓章 ]4ib^R~Z  
affidavit of no receipt 述明无收款的誓章 5^ck$af  
affiliate 联号；联营公司；附属公司 38GkV.e}$  
affiliated company 附属公司；联号；联营公司 *z
'v  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /8#e < p  
affordability 负担能力 ;9CbioO
 
African Development Bank [AfDB] 非洲开发银行 aPdEEqc\l  
after-acquired property 事后取得的财产 {j6$'v)0  
after-hours dealing 市后交易 <78*-Ob  
after-tax profit 税后盈利；税后利润；税后溢利 5jq @ nq6  
agency agreement 代理协议 kzk8b?rOA  
agency expenses 代理机构的开支 Wsb>3J  
agency fee 代理费 25PZ&^G8%  
Agency Law 《代理法》 v,'k2H  
agent 代理人；承销人 ;kI)j ?  
agent of company 公司代理人 Z;O!KsJ  
agent's fee 代理人费；经纪费 t[r6jo7  
aggregate 总计；总数；总体数字 pwH*&YU  
aggregate amount 总款额；总额 J!Q #x
s  
aggregate assets and liabilities 总体资产与负债 <z#.J]  
aggregate at constant price 按固定价格计算的总体数字 z]2MR2W@X  
aggregate demand 总需求 a&Qr7tTY"  
aggregate gross position 总持仓量 })+iAxR  
aggregate limit 总限额 K0WX($z~;  
aggregate of salaries tax 合计薪俸税 0tz? sN  
aggregate performance 总体表现；总体业绩 7W'&v+\  
aggregate supply 总体供应 `?{6L#  
aggregate surplus 总盈余 O _C<h  
aggregate total 整体总额 ,\?s=D{  
aggregate value 总值；合计价值 6gabnW3  
aggregated basis 合计基准 c,^W/:CQAB  
aggregated net chargeable income 合计应课税入息实额 fig~z=m
  
aggregation 合并计算；合计；总和 CNe(]HIOH  
aggregation of incomes of husband and wife 夫妇入息合并计算 kQ]4Bo  
aggregation of property 财产的总和 0&u=(;Dr\  
agio 差价；贴水 bY-koJo  
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》 d"yJ0F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Yy~xNj5OS  
《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》 ?W_8X2(`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S{RRlR6Z  
《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》 ,.kmUd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QOX'ZAB`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <&^[?FdAa  
agreement for a settlement 授产协议 Im?/#tX  
agreement for assignment 转让协议 k8\KCKql  
agreement for sale 售卖协议；买卖协议 PR/>E60H  
agreement for sale and purchase 买卖协议 '>ASr]Q  
agreement for the payment of interest 支付利息协议 /d+v4GIB  
agreement for the repayment of money 还款协议 |}2/:f#Iz*  
agreement of reinsurance 再保险协议 kbL7Xjk  
Agricultural Bank of China 中国农业银行 deQ{  
air passenger departure tax 飞机乘客离境税 l{*m-u5&;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 pIV|hb!G  
airport tax 机场税 qnHjwMi  
alcohol duty 酒精税 ]- 6q`'?[  
alienation 让与；让渡；转让 ce;$)Ff\  
alimony 生活费；赡养费 ^OV!Q\j.q  
All Ordinaries Index [AOI] 所有普通股指数 oxBTm|j7  
all risks 全险；综合险 VX*+:  
All Sales Record for Stock Market 《股票市场成交报告》 9@ 4]t6h[  
Allied Capital Resources Limited 新联财务有限公司 x+DETRLP  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S}fQis  
allocation letter 拨款信件 !?R#e`}  
allocation of fund 分配款项；预留款项 4X",:B}  
allocation of profit 利润分配；溢利分配 ])G|
U A.  
allocation warrant 拨款令 (t){o>l  
allotment 分配；配股 # >I_  
allotment notice 股份配售通知；配股通知 ]cv/dY#  
allotment of shares 股份分配 nrA 4N1  
allowable 可获宽免；免税的 :f:&B8  
allowable business loss 可扣除的营业亏损 ZeY|JH1  
allowable expenses 可扣税的支出 M3elog:M  
allowance 免税额；津贴；备抵；准备金 z;?ztpa@  
allowance for debts 债项的免税额 CDF;cM"td  
allowance for depreciation by wear and tear 耗损折旧免税额 kL8E#  
allowance for funeral expenses 殡殓费的免税额 q{Gh5zg5O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '%ByFZzi  
allowance for repairs and outgoings 修葺及支出方面的免税额 EXF]y}n  
allowance to debtor 给债务人的津贴 _xH<R  
alteration of capital 资本更改 l-cBN^^  
alternate trustee 候补受托人 pHx$  
amalgamation 合并 [m4M#Lg\0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ie K+  
ambit of charges 征税范围；收费范围 @{UUB=}9  
amended valuation 经修订的估值 DE7y\oO]  
American Commodities Exchange 美国商品交易所 AOkG.u-k  
American Express Bank Limited 美国运通银行 U'msHF  
American Stock Exchange 美国证券交易所 T{2)d]Y  
amortization 摊销 :ssj7wl :  
amount due from banks 存放银行同业的款项 W
}N7jPO}  
amount due from banks abroad 存放海外银行同业的款项 }t"K(oamm  
amount due from holding companies 控股公司欠款 H5#]MOAP
 
amount due from local banks 存放本港银行同业的款项 R|^bZf^  
amount due to banks 银行同业的存款 am!ssF5s  
amount due to banks abroad 海外银行同业的存款 2D:,(  
amount due to holding companies 控股公司存款 daP_Kz/2K  
amount due to local banks 本港银行同业的存款 1JUje  
amount due to outport banks 外埠银行同业的存款 l]~9BPsR  
amount for note issue 发行纸币的款额 n!AW9]  
amount of bond 担保契据的款额 r`"T{o\e   
amount of consideration 代价款额 %sPze]  
amount of contribution 供款数额 wd32q7lGo1  
amount of indebtedness 负债款额 kGs\"zZM  
amount of principal of the loan 贷款本金额 N@Oe[X8  
amount of rates chargeable 应征差饷数额 <7>1Z 82)  
amount of share capital 股本额 6`iYIXnz  
amount of sums assured 承保款额 *zN~x(0{E  
amount of variation 变动幅度 `k*;%}X\  
amount of vote 拨款数额 `#w#!@s#@  
amount payable 应付款额 u,nn\>Y  
amount receivable 应收款额 ES!e/l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Xn?.Od(  
analysis 分析 "wcw`TsK  
ancillary risk 附属风险  3s|:7  
annual account 周年帐目；周年帐目报表；年度决算；年结 rW|%eT*/'A  
annual accounting date 年结日期 6FJ*eWPC  
annual allowance 每年免税额；年积金；年度津贴；年津 mI{Fs|9h  
annual balance 年度余额 JWaWOk(t=?  
annual disposable income 每年可动用收入 l53Q"ajG  
annual estimates 周年预算 -9.lFuI  
annual fee 年费 5073Q~  
annual general meeting 周年大会 7
.Z-  
annual growth rate 年增率；每年增长率 *!TQC6b$  
annual long-term supplement 长期个案每年补助金 @%*2\8}C!  
annual pensionable emolument 可供计算退休金的年薪 A`JE(cIz3  
annual report 年报 *U
6+b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;du},>T$n  
annual return 周年报表；周年申报表；每年报税表格 /\<x8BJ  
Annual Return Rules 《周年报表规则》 Z*f%R\u  
annual review of consumer prices 每年消费物价回顾 'K02T:\iZ  
annual roll-forward basis 逐年延展方式 l`l6Y>c*]  
annual salary 年薪 s3m\  
annual statement 年度报表；年度决算表 |c8\alw  
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 us
~cIGm  
annuitant 年金受益人 jUKMDlH  
annuity 年金 :*h1ik4t  
annuity contract 年金合约 t2vm&jk  
annuity on human life 人寿年金 KAD2_@l  
antecedent debt 先前的债项 ZA. SX|m  
ante-dated cheque 倒填日期支票 j1qU 4#Y  
anticipated expenditure 预期开支 k
!z<=WA  
anticipated net profit 预期纯利 ]Jm\k'u[  
anticipated revenue 预期收入 S[q:b .  
anti-inflation measure 反通货膨胀措施 $Zo|ta^  
anti-inflationary stance 反通货膨胀立场 &*'^
uCna  
apparent deficit 表面赤字 P7zUf  
apparent financial solvency 表面偿债能力 6M`gy|"(~  
apparent partner 表面合伙人 Dq<DW2It>  
application for personal assessment 个人入息课税申请书 0G-obHe0  
application of fund 资金应用 iZiT/#,H2  
application to release as liquidator and to destruct the books of accounts and documents E
I*~VFx  
申请免除清盘人职务及毁灭帐簿与文件 [zm@hxym  
appointed actuary 委任精算师 kaQNcMcq  
appointed auditor 委任核数师；委任审计师 boCi*]  
appointed trustee 委任的受托人 2A@oa9  
appointer 委任人 5@r6'Z  
apportioned pro rata 按比例分摊 y\uBVa<B  
apportionment 分配；分摊 A?lR[`'u\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3M+rFB}tS  
apportionment formula 分摊方程式 4)OOj14-V  
apportionment of estate duty 遗产税的分摊 *P9"1K+  
appraisal 估价；评估 i ]8bj5j{  
appreciable growth 可观增长 ^^7@khmNl  
appreciable impact 显着影响 7S 8X)  
appreciable increase 可观增长 0>BI[x@  
appreciation 增值；升值 pZeOdh  
appreciation against other currencies 相对其他货币升值 7gV9
m9#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RQ[/s lg  
appreciation tax 增值税 RCYv2=m>Q  
appropriation 拨款；拨用；拨付 jSHFY]2  
appropriation account 拨款帐目 6;:D!},'c  
Appropriation Bill 拨款法案 Li|~%E1  
appropriation-in-aid system 补助拨款办法 ?!jJxhK<h  
approved assets 核准资产 Yq51+\d  
approved basket stock 认可一篮子证券 i.7_i78\"  
approved budget 核准预算 j;E$7QH[  
approved charitable donation 认可慈善捐款 h%$^s0w  
approved charitable institution 认可慈善机构 4U}J?EB?K  
approved currency 核准货币；认可货币 r5UVBV8T  
approved estimates 核准预算 (0#$%US\  
approved estimates of expenditure 核准开支预算 !~%DR~^`  
approved overseas insurer 核准海外保险人 U^GVz%\  
approved overseas trust company 核准海外信托公司 EVZ1Z  
approved pooled investment fund 核准汇集投资基金 axt
;}8  
approved provident fund scheme 认可公积金计划 ]S]W|m7=.Z  
approved provision 核准拨款 jUNt4  
approved redeemable share 核准可赎回股份 J ;z
`bk^  
approved regional stock 认可地区性证券 Hcg7u7M{  
approved retirement scheme 认可退休金计划 S'qT+p
P  
approved subordinated loan 核准附属贷款 6'N_bNW  
arbitrage 套戥；套汇；套利
QtG6v<A  
arbitrageur 套戥者；套汇者 ps:`rVQ7  
arbitrary amount 临时款项 `?R{sNr.  
arrangement 措施；安排；协定 _*?qOmf=
 
arrears 欠款 d7G@Z|R3p  
arrears of pay 欠付薪酬 #k)z5vZ$h  
arrears of revenue 逾期未收税款；逾期未收的帐项 P2f^]z  
articles of association 组织章程；组织细则；组织章程细则 UCmy$aW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -Z:x!M[Xr  
ascertainment of profit 确定利润 QN$s%&O  
"Asia Clear" “亚洲结算系统” &PL=nI\)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Rh)XYCM  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y;fF|t<y  
Asian Development Fund [ADF] 亚洲发展基金 F1_,V?  
Asian dollar bond 亚洲美元债券 i.W*Go+  
Asian dollar market 亚洲美元市场 gl`J(  
Asian dollar rate 亚洲美元利率 W!\%v"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 kiN,N]-V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Spx%`O<  
asked price 沽盘；喊价；索价；卖方报价 r9N?z2X  
assessable income 应评税入息 S .x>w/  
assessable loss 应评税亏损 "|dhmV[;  
assessable profit 应评税利润 ?)(/S
ZC0  
assessable value 应评税值 Or?c21un  
assessed profit 估定利润 )V>OND  
assessed value 经评估价值 xrBM`Bj0@  
assessment 评税；评定；估价；评税单 Kf[.@_TD<1  
assessment number 评税编号；估价编号 R\&z3<-S  
assessment of additional tax 补加税评税 6pS}\aD  
assessment of performance 业绩评估；实绩评价 sCY
  
Assessor 评税主任 d7r!<u&/  
asset price bubbles 资产价格泡沫 +FadOx7X$  
asset-backed securities 具资产保证的证券 /1{
:uh$  
assets accretion 资产增值 ;>6~}lMgJ  
assets and liabilities 资产与负债 wE=I3E%  
assets betterment statement 资产递增表；资产改进表 `W@jo~y<  
assets lending 实物放款；有抵押贷款 L
-}Uj^yF  
assets of the company passing on the death 死者去世时转移的公司资产 Rzs
u 7w  
assets pledged as security for liabilities 用作负债抵押的资产 !LpjTMYs  
assets portfolio 资产投资组合 F."ZCEb  
assets price 资产价格 e4Qjx*[G  
assets quality 资产质素 PPySOkmS3  
assets realization 资产变现 vdgK3I  
assets refinancing arrangement 资产再集资安排 _6c/,a8;*J  
assets securitization 资产证券化 B@ufrQ#Y.  
assets situated outside Hong Kong 在香港以外地方的资产 *tRsm
"}  
assets stripping 削减资产；拆卖资产 b+ycEs=_  
assets value 资产值 L"
dN $ A  
assignee 承让人 j}/).O  
assignment 转让；转让书；转让契 CEw%_U@8  
assignment of interest 权益转让 NrXIaN  
assignment of letters patent and trade mark 专利证书及商标转让 j5:4/vD  
assignment of property 物业转让；物业转让书 ~F,YBX  
assignment right 转让权 D]"W|.6@  
assignor 转让人 Da8gOZ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Xp06sl7 M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ic!% }S?  
associate member 附属会员 d oEuKT  
associated body corporate 相联法人团体 yFmy  
associated company 相联公司；联属公司 o^(I+<el  
associated corporation 相联法团 uK(]@H7~!c  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n CX{tqy   
公认会计师公会〔英国〕 2(~Zl\  
Association of Futures Exchange Brokers 香港期货经纪协会 ..nVViZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wy:Gy9\  
association of underwriters 承保人组织 '-N5F  
assumption of control 接管 H?Sv6W.~  
assurance 担保；保险；转易；转易书
^W@8KB  
assurance of interest 权益的转易 ;P juO  
at 19XX price 按一九ＸＸ年价格计算 -eh .Tk  
at a discount 按赔价计算；按贴水价格计算；打折扣 WFk%nO/  
at a premium 按溢价计算；按升水价格计算 fDW:|%{Y,  
at call 通知付款；按通知 d(V4;8a0  
at constant market price 按固定市价计算 Bnk<e  
at constant price 按固定价格计算 <Rn-B).3bs  
at cost 按成本计算 +UX~
't_'v  
at current market price 按当时市价计算；按现时市价计算 T!9AEG  
at current price 按当时价格计算；按现时价格计算 B?^~1Ua9Zv  
at factor cost 按要素成本计算；按生产要素成本计算 J;wB
S w%1  
at money-of-the-day price 按付款当日价格计算 Q=DMfJ"  
at or better 按指定或较佳价位〔买卖指令〕 l"`VvW[  
at par 按面值计算；平价 _e>N3fT  
at sight 见票即付 @VIY=qh  
at the close 按收市盘 wY%t# [T3  
at the opening 按开市盘 t@MUNW`Q  
attestation 见证；见证条款 0`WFuFi^o  
at-the-money option 平价期权 $n!5JS@40  
attorney 受权人；受托代表人 FF^h(E
a  
attornment 新拥有人承认书 GLZ*5kw  
attributable profit 可归属利润 y*sVimx  
attributable share value 可归属股份价值 pnp8`\cIH  
Auckland Stock Exchange 奥克兰证券交易所 p&<n_b  
auction 拍卖 CC3i@  
auctioneer 拍卖商 WW6-oQs_#*  
audit 审计；核数 c*zeO@AAn  
Audit Commission 审计署 4t%Lo2v!X%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I;wxgWOP  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 k}nGgd6XD  
audit review 帐目审查 x_<#28H!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `~VL&o1>  
audited account 审计帐目；经审计的帐目 v
9 /37AU  
audited annual account 经审计的周年帐目 .L%pWRxA[  
audited balance sheet 经审计的资产负债表 ,38M6yD  
auditor 核数师；核数主任；审计师 3$P  
auditor's certificate 核数师证明书；审计师证明书 }TZM@{;  
auditor's report 核数师报告；审计师报告 gk?H@b*  
Aussie bond 澳元债券 80g}<Lwc  
austerity budget 紧缩预算 o(?9vU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8mdVh\i!Kf  
Australia All Ordinaries Index 澳洲所有普通股票指数 UeZ(@6_:  
Australian Dollar [AUD] 澳元 }dMX1e1h8  
Australian Options Market 澳大利亚期权市场 r 20!  
Australian Securities Commission 澳洲证券事务监察委员会 ) ] Ro  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h
~qvd--p0  
Australian Stock Exchange 澳大利亚证券交易所 (7!pc  
Austrian Schilling [ATS] 奥地利先令 toD!RE  
authentication 认证；鉴证 ;3& wO~lW  
authority to purchase 委托购买证；委购书 >}NnzZ  
authorization 认可；核准；授权；授权书 N+ ]O#Js?  
authorization by direction 指示授权 @Z#h?:  
authorization by instruction 指令授权 H$^9#{  
authorization by warrant 令状授权 SD%3B!cpX  
authorization of unit trust 单位信托的认可 Fz<1xyc(  
authorized agent 指定代理人 .9z}S=ZK  
authorized capital 法定资本 1~E4]Ef:W  
authorized clerk 出市员  %rlqq*  
authorized dealer 认可交易商 &#u\@Qze  
authorized financial institution 认可财务机构 ALO/{:l(  
authorized fund 认可基金 _D{FQRU<YD  
authorized fund house 获授权的基金公司；认可基金公司 t(PA+~sIp  
authorized institution 认可机构 }#E]efjs  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 A-L)2.M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 | ~>7_:  
authorized insurer 获授权保险人；获认可承保人 lsj9^z7  
authorized investment 特准投资项目 <liprUFsn  
authorized person 获授权人 A@d 2Ukv  
authorized representative 获授权代表 Wql=PqF  
authorized share capital 法定股本 vNd
X  
automated quotation system 自动报价系统 N:pP@o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] RZq_}-P,.c  
自动交易系统〔香港期货交易所有限公司〕 $K\e Pfk  
automatic adjustment mechanism 自动调整机制 q2`mu4B  
automatic adjustment system 自动调整系统 Ny`SE\B+/  
Automatic Clearing House 自动票据交换所 3@O/#CP+  
automatic exchange rates accumulation system 自动化汇率累集系统 T 8]*bw  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 kt_O=  
automatic teller machine [ATM] 自动柜员机 ! ,H6.IH;S  
autopay 自动转帐 1\/vS$bi(  
available assets 可用资产 $Fc}K+  
available fiscal reserve 现存财政储备 pON#r  
available profit 可用利润 -%>Tjo@Bn  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qSD`S1'2;  
average 平均；平均数；海损 ? ][/hL@[  
average basic salary 平均基本薪金 8 ks\-38n1  
average consumer expenditure 平均消费开支；一般消费开支 zZ51jA9x  
average cost 平均成本 qJl DQc-  
average cost of land production 增辟土地平均成本 J%q)6&  
average daily turnover 平均每日成交额 "9Q_lVI|Q  
average daily wage rate 平均每日工资率 E;4dlL`*  
average expenditure pattern 平均开支模式 ${ DSH  
average growth rate 平均增长率 k'e1ZAn  
average net fixed assets 固定资产平均净值 #^|2PFh5  
average of relatives 相对价格平均数 8~.8"gQ
 
average price 平均价格 |7Z}#eP//  
average propensity to consume 平均消费倾向；一般消费倾向 %Rr_fSoV  
average propensity to save 平均储蓄倾向；一般储蓄倾向 l$HBYA\Qh  
average rate 平均率 /']`}*d  
average revenue 平均收入；平均收益 &ns??:\+T  
average stock 平均库存；平均存货 9X#]Lg?b  
average yearly rent 平均年租 [;-;{ *{G  
avoidance of double taxation 避免双重课税 L9,GUtK{  
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 ^K~=2^sh  
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