一些有用的会计术语(也不知道发的地方对不对)A

A: j_k!9"bt  
A share Ａ股；甲类股份 FN G]  
abatement of tax 减税；减扣免税额 qLcs)&}/A  
ABN AMRO Bank N.V. 荷兰银行 F&ux9zP  
above-the-line expenditure 线上项目支出；经常预算支出 -ohqw+D  
above-the-line receipt 线上项目收入；经常预算收入 <FP&1Eg!|  
ABSA Asia Limited 南非联合亚洲有限公司 I
F<jq\M  
absolute change 绝对数值变更 -?j'<g0  
absolute expenditure 实际开支 tF
G&~tNc  
absolute guideline figure 绝对准则数字 >1W)J3  
absolute interest 绝对权益 ,}J(&  
absolute order of discharge 绝对破产解除令 q>,i `*  
absolute profit margin 绝对利润幅度 1B2>8N  
absolute value 实值；绝对值 #HqXC\~n  
absolutely vested interest 绝对既得权益 9Y0w SOSW  
absorbed cost 已吸收成本；已分摊成本 DRal{?CH  
absorption 吸收；分摊；合并 gVb;sk^  
absorption rate 吸收率；摊配率；分摊率 9OX&;O+5  
ACB Finance Limited 亚洲商业财务有限公司 O}2;>eH  
acceptable form of reciprocity 合理的互惠条件 UZqr6A(/H  
acceptable rate 适当利率；适当汇率 y<kW2<?  
acceptance agreement 承兑协议 @<h@d_8^k  
acceptance for honour 参加承兑 H>2)R7h  
acceptor 承兑人；接受人；受票人  \\6/"  
acceptor for honour 参加承兑人 PKm
r5FB  
accident insurance 意外保险 mkgDg y  
Accident Insurance Association of Hong Kong 香港意外保险公会 6?r}bs6Msx  
accident insurance scheme 意外保险计划 '};pu;GA7  
accident year basis 意外年度基准 2WqjNqx)6  
accommodation 通融；贷款 @?TOg{:  
accommodation bill 通融票据；空头票据 {ymD.vf=9+  
accommodation party 汇票代发人 K;Fy&p^d  
account balance 帐户余额；帐户结余 L)kwMk  
account book 帐簿 :GK]"sNC  
account collected in advance 预收款项 G{)2f&<  
account current book 往来帐簿 l1nrJm8  
account of after-acquired property 事后取得的财产报告 :W^ k3/t  
account of defaulter 拖欠帐目 9[T}cN=|  
account payable 应付帐款 rQCj^=cf;~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ean #>h  
account receivable 应收帐款 ht)J#Di  
account receivable report 应收帐款报表 EP,lT.u3  
account statement 结单；帐单；会计财务报表 Re-4y5f  
account title 帐户名称；会计科目
"H#
2  
accountant's report 会计师报告 8do-z"-  
Accountant's Report Rules 会计师报告规则 eX>x +]l6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Zh,(/-XN;  
Accounting Arrangements 《会计安排》 C`Zz\DNG@  
accounting basis 会计基础 PCtf&U  
accounting by Official Receiver 破产管理署署长呈交的帐目 uS;N&6;:  
Accounting Circular 《会计通告》 M$ CnaH  
accounting class 会计类别 F@UbUm2o  
accounting date 记帐日期；会计结算日期 jhg0H2C8  
accounting for money 款项核算 #L ffmS  
Accounting Officer 会计主任 bu$YW'  
accounting period 会计报告期；会计期 o-c.D=~  
accounting policy 会计政策；会计方针 "=@X>jUc  
accounting practice 会计惯例 O!#r2Y"?K1  
accounting principle 会计准则 '| WY 2>/(  
accounting record 会计记录 ,#m:U5#h  
accounting report 会计报告 {W,&jC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @p"m{  
Accounting Society of China 中国会计学会 ]2Zl\}GwY  
accounting statement 会计报表 s,Azcqem  
accounting system 会计制度；会计系统 H85JMPZ7  
accounting transaction 会计事项；帐务交易 NH~\k
V  
accounting treatment 会计处理 k^K>*mcJ  
accounting year 会计年度 jnho*,X  
accretion 增值；添加 R.^ Y'TLyc  
accrual 应计项目；应累算数目 dg-nv]7  
accrual basis 应计制；权责发生制 b@`h]]~:  
accrual basis accounting 应计制会计；权责发生制会计 `|(S]xPHM  
accrue 应累算；应计 ^Y,nv,gYn  
accrued benefit 应累算利益 W"$sN8K>)  
accrued charges 应计费用 +VT/c  
accrued cumulative preference share dividend 应累算的累积优先股股息 C%H{"  
accrued expenses 应累算费用 )B)ecJJ_  
accrued interest payable 应付利息；应计未付利息 X;'H@GU0  
accrued interest receivable 应收利息；应计未收利息 db#svj*  
accrued right 累算权益 m) QV2n  
accruing profit 应累算的利润 #g=7fu{n:  
accumulated fiscal reserve 累积财政储备 wwaw|$  
accumulated profit 累积利润；滚存溢利 h9RL(Kq{  
accumulated reserve 累积储备 07b=Zhh  
accumulation of surplus income 累积收益盈余 &PZ&'N|P  
acquired assets 既得资产 P.aN4 9`=  
acquisition 收购；购置；取得 $\Oc]%  
acquisition cost 购置成本 #83`T&Xw*  
acquisition expenses 购置费用 7x#QkImQ  
acquisition of 100% interest 收购全部股权 []OmztB  
acquisition of control 取得控制权 gxPu/VD
4  
acquisition of fixed assets 购置固定资产 %[B^b)2  
acquisition of shell “买壳” /xq^]0xy  
acquisition price 收购价 \:y oS>G  
act of God 天灾 >UNx<=ry  
acting partner 执事合伙人 z*k(` '  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h>k[  
active partner 积极参与的合伙人 < #FxI  
active trading 交投活跃 h(C@IIO^;G  
actual circulation 实际流通 ]"ou?ot }  
actual cost 实际成本 FJQ=611@  
actual expenditure 实际开支；实际支出 Uhs/F:E[A  
actual income 实际入息；实际收入；实际收益 4Dy|YH$>S  
actual market 现货市场 *\gYs{,  
actual price 现货价；实际价格 +cWo^d.  
actual profit 实际利润 g|TWoRx:  
actual quotation 实盘；实际价位；实际报价 3Zdwt\
OQ  
actual year basis 按实际年度计算 QlE]OAdB42  
actuals 实货 WIKSz {"=/  
actuarial investigation 精算调查 N1iP!m9Q  
actuarial principle 精算原则 )5Wt(p:T6_  
actuarial report 精算师报告 &$yxAqdab  
Actuarial Society of Hong Kong 香港精算学会 +9exap27  
actuarial valuation 精算师估值 /#}o19(-d  
actuary 精算师 ;x.5_Xw{.  
ad referendum agreement 暂定协议；有待覆核的协定 3FY87R   
ad valorem duty 从价税；按值征税 j[CXIz?c  
ad valorem duty system 从价税制 <c3Te$.  
ad valorem fee 从价费 oZ5 ,y+L4  
ad valorem tariff 从价关税 %\^VxM  
additional allowance 额外免税额 L;h|Sk]{  
additional amount for unexpired risk 未过期风险的额外款额 fDjJdRS"  
additional assessable profit 补加应评税利润 4v.{C"M  
additional assessment 补加评税 jZr"d*Y  
additional commitment 额外承担 ]$~\GE^  
additional commitment vote 额外承担拨款
I >aKa  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dOX"7kZ  
additional dependent parent allowance 供养父母额外免税额 ?k`UQi]Q  
additional provision 额外拨款 .no<#l
 
additional stamp duty 附加印花税 ULH<FDot  
additional tax 补加税罚款；补加税款 @)XR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Tm\a%Z`U>  
adjudged bankrupt 被裁定破产 >=1Aa,_tc  
adjudicated bankrupt 裁定破产人 U3u j`Oq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y**YFQ*sc  
adjudication of bankruptcy 裁定破产；宣告破产 (&MtK1;
;  
adjudication of insolvency 裁定无力偿还债务 :Z%-&)F  
adjusted actual 经调整的实数；调整后的实数 xL [3R   
adjusted current assets 经调整的流动资产；调整后的流动资产 mor[AJ  
adjusted figure 经调整的数字；调整后的数额 p(>D5uN_}5  
adjusted liabilities 经调整的负债；调整后的负债 s}qtM.^W  
adjusted loss 经调整的亏损；调整后的亏损 p~WX\;  
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 "^Vnnb:Z*o  
adjusted profit 经调整的利润；调整后的利润 &6e A.  
adjusted surplus 经调整的盈余额；调整后的盈余额 .;F%k,!v  
adjusted value 经调整的价值；调整后的价值 m$bYx~K  
adjustment 调整；修订；理算〔保险〕 \NTVg6>qN  
adjustment centre 调剂中心 X2T_}{  
adjustment lag 调整过程的时间差距；调整时差 i&KBMx   
adjustment mechanism 调整机制 } `Cc-X7  
adjustment of loss 亏损调整 <!=:{&d%  
adjustment process 调整过程；调整程序 %6\L^RP  
adjustment range 调整幅度 4&AGVplgF  
administered exchange rate 受管制汇率 >-,$
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {4{X`$  
administration expenses 行政费用 vM?,#:
5  
administration fee 手续费；行政费 <ivq}(%72  
administration in bankruptcy 破产管理 v]\T&w%9  
administration order 遗产管理令 ioBYxbY`  
administrator 管理人；遗产管理人 ^+w1:C5  
administrator of the estate 遗产管理人 v:"Y  
admission of debt 债项承认书 l}@C'Np  
admission of proof 接纳债权证明 !Qq~lAJO;  
advance 放贷款项；垫付款项；预支款项；预付款项 9^7z"*@#  
advance account 暂支帐目；预付款帐户 4k!>JQor  
advance compensation 预付补偿金 |?v .5|1  
advance from shareholder 股东垫款 &D91b
T+L  
advance pending reimbursement 预支以待日后付还 y[ZVi5) ,  
advanced economy 先进经济体系 ,zEPdhTX  
advancement 预付；预付财产 T_[5 ZYy  
advances warrant 垫款令 [Lcy &+  
advancing 贷出 VIaj])m  
adverse balance 逆差 ASB3|uy_  
adverse exchange 逆汇 lS|F&I5j  
advertisement addressed to shareholders 在报章刊登的致股东通告 {A~3/M%74;  
advice for collection 托收通知书 z+KZ6h  
advice of drawing 提款通知书；汇票通知书 &Qe2 }e$  
advice of payment 付款通知 `ff@f]|3^  
Advisory Committee [Securities and Futures Commission] >}B53.;.k  
谘询委员会〔证券及期货事务监察委员会〕 c*r@QmB:  
Advisory Committee on Diversification 经济多元化谘询委员会 9a#Y D;-p  
affidavit 誓章；遗产申报誓章 LJA uTg  
affidavit of no receipt 述明无收款的誓章 1 F&}e&}c  
affiliate 联号；联营公司；附属公司 H2'djZ  
affiliated company 附属公司；联号；联营公司 $F1Am%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +7{8T{  
affordability 负担能力 oT|:gih5  
African Development Bank [AfDB] 非洲开发银行 @~&|BvK% \  
after-acquired property 事后取得的财产 1:RK~_E  
after-hours dealing 市后交易 tr58J%Mu  
after-tax profit 税后盈利；税后利润；税后溢利 m=TZfa^r  
agency agreement 代理协议 F$ckW'V  
agency expenses 代理机构的开支 NtmmPJ|5  
agency fee 代理费 qOAP_\@T  
Agency Law 《代理法》 =QIu3%&  
agent 代理人；承销人 *x_e] /}  
agent of company 公司代理人 ?69E_E  
agent's fee 代理人费；经纪费 ]@m`bs_6  
aggregate 总计；总数；总体数字 #\ECQF  
aggregate amount 总款额；总额 8_Z"@  
aggregate assets and liabilities 总体资产与负债 2UopGxrPKw  
aggregate at constant price 按固定价格计算的总体数字 =3nA5'UZ  
aggregate demand 总需求 vR (nd  
aggregate gross position 总持仓量 vuZ'Wo:S{  
aggregate limit 总限额 W
6
RjQ1  
aggregate of salaries tax 合计薪俸税 {8 &=t8,c  
aggregate performance 总体表现；总体业绩 dkW7k^g  
aggregate supply 总体供应 pgW^h
j\  
aggregate surplus 总盈余 %jJIR88  
aggregate total 整体总额 Q9c*I,Oj  
aggregate value 总值；合计价值 N/[!$B0H@  
aggregated basis 合计基准 nbW.x7  
aggregated net chargeable income 合计应课税入息实额 \~r_S  
aggregation 合并计算；合计；总和 A@;{#.O  
aggregation of incomes of husband and wife 夫妇入息合并计算 e:K'e2  
aggregation of property 财产的总和 0$i\/W+  
agio 差价；贴水
xf?"Q#  
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》 ,&g-DCag  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `4e| I.`^r  
《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》 Y5y7ONcn  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;X:Bh8tEV  
《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》 8K@e8p( y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Md0`/F:+2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3[@:I^q  
agreement for a settlement 授产协议 2Sk hBb=d  
agreement for assignment 转让协议 |"[;0)dw^  
agreement for sale 售卖协议；买卖协议 $K
BW{  
agreement for sale and purchase 买卖协议 oFhBq0@  
agreement for the payment of interest 支付利息协议 aW
Njl  
agreement for the repayment of money 还款协议 S~W;Ld<>fB  
agreement of reinsurance 再保险协议 efuiFN;  
Agricultural Bank of China 中国农业银行 AF,;3G  
air passenger departure tax 飞机乘客离境税 FxT]*mo
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *\_>=sS x;  
airport tax 机场税 $h}w:AV:  
alcohol duty 酒精税 gB>AYL%o=  
alienation 让与；让渡；转让 iVo-z#  
alimony 生活费；赡养费 eep/96G ?  
All Ordinaries Index [AOI] 所有普通股指数 %TO&  
all risks 全险；综合险 VF+g+~  
All Sales Record for Stock Market 《股票市场成交报告》 UGvUU<N|N  
Allied Capital Resources Limited 新联财务有限公司 ,Xg^rV~]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [!Djs![O  
allocation letter 拨款信件 -0I&dG-  
allocation of fund 分配款项；预留款项 b!`6s  
allocation of profit 利润分配；溢利分配 YDZB$?&a  
allocation warrant 拨款令 c[;A$P= 8.  
allotment 分配；配股 xiL+s-  
allotment notice 股份配售通知；配股通知 sGh TP/  
allotment of shares 股份分配 JxKd  
allowable 可获宽免；免税的 /8u}VYE  
allowable business loss 可扣除的营业亏损 :H#D4O8UiH  
allowable expenses 可扣税的支出 >[~`rOU*|Y  
allowance 免税额；津贴；备抵；准备金 >jnx2$  
allowance for debts 债项的免税额 :;IZ|hU  
allowance for depreciation by wear and tear 耗损折旧免税额 lanU)+U.  
allowance for funeral expenses 殡殓费的免税额 I}|E_U1Qj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9ph>4u(R  
allowance for repairs and outgoings 修葺及支出方面的免税额 (4IP&^j:\  
allowance to debtor 给债务人的津贴 ;kZJnN"y  
alteration of capital 资本更改 Q(R-8"  
alternate trustee 候补受托人 ?X\uzu  
amalgamation 合并 n]nJ$u1u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )TBm?VMe  
ambit of charges 征税范围；收费范围 =`2jnvx  
amended valuation 经修订的估值 A'"J'q*t  
American Commodities Exchange 美国商品交易所 ~Q]/=HK  
American Express Bank Limited 美国运通银行 mE'HRv  
American Stock Exchange 美国证券交易所 H_ NoW  
amortization 摊销 n0t+xvNDF_  
amount due from banks 存放银行同业的款项 wod(P73?  
amount due from banks abroad 存放海外银行同业的款项 i[wnG)  
amount due from holding companies 控股公司欠款 :f7:@8  
amount due from local banks 存放本港银行同业的款项 /g8nT1k  
amount due to banks 银行同业的存款 crx%;R  
amount due to banks abroad 海外银行同业的存款 |QQ(1#d  
amount due to holding companies 控股公司存款 rl2(DA{  
amount due to local banks 本港银行同业的存款 Y1F%-o  
amount due to outport banks 外埠银行同业的存款 XsSDz}dg  
amount for note issue 发行纸币的款额 fo<nk|i  
amount of bond 担保契据的款额 TkIiO>  
amount of consideration 代价款额 ks,d4b=->  
amount of contribution 供款数额 h\5~&}Hp  
amount of indebtedness 负债款额
b?2 \j}  
amount of principal of the loan 贷款本金额 9|NF)~Q}'  
amount of rates chargeable 应征差饷数额 G @]n(\7Y  
amount of share capital 股本额 'R#MH  
amount of sums assured 承保款额 ]ki) (Bb  
amount of variation 变动幅度 <e wcWr  
amount of vote 拨款数额 xa967Ki9"  
amount payable 应付款额 gt=@v())  
amount receivable 应收款额 P,7R/-u5D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jF(R;?,  
analysis 分析 zQ+ %^DT1  
ancillary risk 附属风险 F3 g$b,RMH  
annual account 周年帐目；周年帐目报表；年度决算；年结 i?V:+0#q\]  
annual accounting date 年结日期 |O'gT8  
annual allowance 每年免税额；年积金；年度津贴；年津 yNG|YB;  
annual balance 年度余额 5 o[E8c8  
annual disposable income 每年可动用收入 Zeq^dV5y77  
annual estimates 周年预算 \Hq=_}]F  
annual fee 年费 A'D2u
V  
annual general meeting 周年大会 @wVDe\% ,  
annual growth rate 年增率；每年增长率 9lkl-b6xG  
annual long-term supplement 长期个案每年补助金 .3SP#mI  
annual pensionable emolument 可供计算退休金的年薪 ! Gt
F%V  
annual report 年报 -I z,vd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TxKNDu  
annual return 周年报表；周年申报表；每年报税表格 *ozXilO  
Annual Return Rules 《周年报表规则》 ;Y`8Ee4vH  
annual review of consumer prices 每年消费物价回顾 !u/c
'ZLZ>  
annual roll-forward basis 逐年延展方式 i-4?]h k  
annual salary 年薪 CUft  
annual statement 年度报表；年度决算表 %6&c3,?U\n  
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 &KV$x3  
annuitant 年金受益人 B-|C%~fe  
annuity 年金 ]6MXG%  
annuity contract 年金合约 DZ:$p.  
annuity on human life 人寿年金 +S1h~@c:B  
antecedent debt 先前的债项 3GMrdG?Y  
ante-dated cheque 倒填日期支票 76u\#{5  
anticipated expenditure 预期开支 dV^ck+
 
anticipated net profit 预期纯利 j*~z.Q|  
anticipated revenue 预期收入 2ppJ;P{k  
anti-inflation measure 反通货膨胀措施 *8/
cd0  
anti-inflationary stance 反通货膨胀立场 l=a<=i  
apparent deficit 表面赤字 hn$jI5*`  
apparent financial solvency 表面偿债能力 YWDd[\4  
apparent partner 表面合伙人 &x@N5
j5Q  
application for personal assessment 个人入息课税申请书 sqj8I"<`  
application of fund 资金应用 B9`_~~^U5  
application to release as liquidator and to destruct the books of accounts and documents Ss1&fZoj  
申请免除清盘人职务及毁灭帐簿与文件 &O5&pet  
appointed actuary 委任精算师 
fAR6  
appointed auditor 委任核数师；委任审计师 }{[p<pU$C  
appointed trustee 委任的受托人 ++!0r['+>  
appointer 委任人 sD6vHX%  
apportioned pro rata 按比例分摊 }kJ9<h,  
apportionment 分配；分摊 nFefDdP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @-ir
 
apportionment formula 分摊方程式 ,fhwDqR ?  
apportionment of estate duty 遗产税的分摊 yATXN>]l  
appraisal 估价；评估 {axRq'=  
appreciable growth 可观增长 ApcE)mjpc  
appreciable impact 显着影响 ^~3{n  
appreciable increase 可观增长 !F2JT@6  
appreciation 增值；升值 kPSi6ci  
appreciation against other currencies 相对其他货币升值 >^v,,R8j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }To-c'  
appreciation tax 增值税 7!e kINQ  
appropriation 拨款；拨用；拨付 /g!X[rn7Q  
appropriation account 拨款帐目 D6'-c#  
Appropriation Bill 拨款法案 yQFZRDV~  
appropriation-in-aid system 补助拨款办法 l HZ4N{n  
approved assets 核准资产 -(E-yCu  
approved basket stock 认可一篮子证券 Q.fD3g  
approved budget 核准预算 +X>Aj=#  
approved charitable donation 认可慈善捐款 o<g1;  
approved charitable institution 认可慈善机构 WaiM\h?=#  
approved currency 核准货币；认可货币 ciN*gwI)  
approved estimates 核准预算 ko~e*31_E  
approved estimates of expenditure 核准开支预算 JNI&]3[C>?  
approved overseas insurer 核准海外保险人 xfqU atC  
approved overseas trust company 核准海外信托公司 zB6&),[,v  
approved pooled investment fund 核准汇集投资基金 9"dZ4{\!  
approved provident fund scheme 认可公积金计划 //#]CsFiP  
approved provision 核准拨款 !!])~+4pP  
approved redeemable share 核准可赎回股份 d81[hT}q  
approved regional stock 认可地区性证券 h|EHK!<"8  
approved retirement scheme 认可退休金计划 x`K"1E{2  
approved subordinated loan 核准附属贷款 '~xjaa;.  
arbitrage 套戥；套汇；套利 u}jC$T>2%6  
arbitrageur 套戥者；套汇者 |+1k7S,  
arbitrary amount 临时款项 I.1(qbPkF+  
arrangement 措施；安排；协定 @[;$R@M_3  
arrears 欠款 OuB[[L  
arrears of pay 欠付薪酬 1+ V<-I@{  
arrears of revenue 逾期未收税款；逾期未收的帐项 Oz=!EG|N  
articles of association 组织章程；组织细则；组织章程细则 wNl "y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8]JlYe  
ascertainment of profit 确定利润 "g1Fg.o  
"Asia Clear" “亚洲结算系统” K3`48,`?wA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %:Zp7O2UB'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Lnl-
han%  
Asian Development Fund [ADF] 亚洲发展基金 {HP.H
K  
Asian dollar bond 亚洲美元债券 )u307Lg  
Asian dollar market 亚洲美元市场 +4k4z:<n  
Asian dollar rate 亚洲美元利率 ?T>NvKF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s)9sbJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :(4];Va  
asked price 沽盘；喊价；索价；卖方报价 "I3&a1*  
assessable income 应评税入息 _D1)_?`a@-  
assessable loss 应评税亏损 oXGP6#  
assessable profit 应评税利润 ,"T[#A~  
assessable value 应评税值 ^C{?LH/2  
assessed profit 估定利润 nyPW6VQ0n  
assessed value 经评估价值 z|zd=3c  
assessment 评税；评定；估价；评税单 p49T3V  
assessment number 评税编号；估价编号 ;{"uG>
#R  
assessment of additional tax 补加税评税 U5j0i]  
assessment of performance 业绩评估；实绩评价 N0(($8G  
Assessor 评税主任 XK
yW  
asset price bubbles 资产价格泡沫 (FOJHjtkM  
asset-backed securities 具资产保证的证券 :;o?d&C  
assets accretion 资产增值 z_:r&UP`"  
assets and liabilities 资产与负债 S@C"tHD  
assets betterment statement 资产递增表；资产改进表 zi,":KDz#  
assets lending 实物放款；有抵押贷款 qjIcRue'"  
assets of the company passing on the death 死者去世时转移的公司资产 TA+/35^?  
assets pledged as security for liabilities 用作负债抵押的资产
2*0n#" L  
assets portfolio 资产投资组合 'V*8'?  
assets price 资产价格 ~tqNxlA  
assets quality 资产质素 dkOERVRe  
assets realization 资产变现 PjU.4aZ  
assets refinancing arrangement 资产再集资安排
w1t0X{  
assets securitization 资产证券化 OLDEB.@  
assets situated outside Hong Kong 在香港以外地方的资产 UG,n
q  
assets stripping 削减资产；拆卖资产 {ALOs^_-  
assets value 资产值 -V}ZbXJD  
assignee 承让人 mCEWp  
assignment 转让；转让书；转让契 CdiL{zH\3  
assignment of interest 权益转让 [.4D<}e  
assignment of letters patent and trade mark 专利证书及商标转让 V(n3W=#kky  
assignment of property 物业转让；物业转让书 N{fYO4O  
assignment right 转让权 Y1 6pT  
assignor 转让人 =L}$#Y8?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Y\{lQMCy  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 76S>xnN  
associate member 附属会员 Jry643K>:;  
associated body corporate 相联法人团体 H=5#cPI#(^  
associated company 相联公司；联属公司 6 ZVD<C:\  
associated corporation 相联法团 |(R[5q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "QV1G'  
公认会计师公会〔英国〕 KnYHjJa  
Association of Futures Exchange Brokers 香港期货经纪协会 M,N(be-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qAuq2pHA+d  
association of underwriters 承保人组织 v5`Odbc=w  
assumption of control 接管 %gXNWxv  
assurance 担保；保险；转易；转易书 Y^uYc}  
assurance of interest 权益的转易 8j!(*'J.  
at 19XX price 按一九ＸＸ年价格计算 p9iCrqi  
at a discount 按赔价计算；按贴水价格计算；打折扣 _ 4+=S)$  
at a premium 按溢价计算；按升水价格计算 K.\-  
at call 通知付款；按通知 -
!ERe@k(  
at constant market price 按固定市价计算 SP5t=#M6  
at constant price 按固定价格计算 u5dyhx7  
at cost 按成本计算 \EEU G^T  
at current market price 按当时市价计算；按现时市价计算 ~8G cWy6  
at current price 按当时价格计算；按现时价格计算 ~sc@49p  
at factor cost 按要素成本计算；按生产要素成本计算 lV2MRxI  
at money-of-the-day price 按付款当日价格计算 )1]LoEdm`  
at or better 按指定或较佳价位〔买卖指令〕 h3kBNBI )  
at par 按面值计算；平价 =|bW >y  
at sight 见票即付 eR5+1b  
at the close 按收市盘 nB86oQ/S  
at the opening 按开市盘 WWWfQ_u2  
attestation 见证；见证条款 F84?Mi{r2  
at-the-money option 平价期权 , MU
9p*  
attorney 受权人；受托代表人 aV?r%'~Z  
attornment 新拥有人承认书 zGE{Z A  
attributable profit 可归属利润 ?C9>bKo*2H  
attributable share value 可归属股份价值 }#U3vMx(  
Auckland Stock Exchange 奥克兰证券交易所 dLTA21b#  
auction 拍卖 \)9R
1zp/x  
auctioneer 拍卖商 &SK=ZOKg^  
audit 审计；核数 CI,xp  
Audit Commission 审计署 *g/@-6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2E}^'o  
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〕 =;HmU.Uek%  
audit review 帐目审查 +v'n[xa1v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 78<QNlKn  
audited account 审计帐目；经审计的帐目 &0S/]E`_M  
audited annual account 经审计的周年帐目 TVFxEV7Fx  
audited balance sheet 经审计的资产负债表 p=J9N-EM  
auditor 核数师；核数主任；审计师 ,<?M/'4}G  
auditor's certificate 核数师证明书；审计师证明书 a fhZM$  
auditor's report 核数师报告；审计师报告 "Q<*H<e  
Aussie bond 澳元债券 d@t3C8  
austerity budget 紧缩预算 $~*d.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L\asrdL?=  
Australia All Ordinaries Index 澳洲所有普通股票指数 "n=Ih_J  
Australian Dollar [AUD] 澳元 q CB9z  
Australian Options Market 澳大利亚期权市场 mPo].z  
Australian Securities Commission 澳洲证券事务监察委员会 _a=f.I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \78kShx  
Australian Stock Exchange 澳大利亚证券交易所 T?E[LzZg  
Austrian Schilling [ATS] 奥地利先令 y7#4Mcc`~  
authentication 认证；鉴证 \:wLUGFl5  
authority to purchase 委托购买证；委购书 \ g[A{  
authorization 认可；核准；授权；授权书 6WnGP>tc.  
authorization by direction 指示授权 7 }sj&  
authorization by instruction 指令授权 6KI< J*Wz`  
authorization by warrant 令状授权 >jDx-H.N  
authorization of unit trust 单位信托的认可 S=~8nr/V  
authorized agent 指定代理人 =Z(#j5TGvH  
authorized capital 法定资本 OHha5n  
authorized clerk 出市员 h8_~ OX  
authorized dealer 认可交易商 mg^\"GC*8  
authorized financial institution 认可财务机构 i<Be)Y-'  
authorized fund 认可基金 /1q] D8  
authorized fund house 获授权的基金公司；认可基金公司 mDp|EXN  
authorized institution 认可机构 Z;JZ<vEt92  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;i><03  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 emI]'{_G  
authorized insurer 获授权保险人；获认可承保人 7eg//mL"6  
authorized investment 特准投资项目 +C !A@  
authorized person 获授权人 r3b~|O^}  
authorized representative 获授权代表 &c!=< <5M  
authorized share capital 法定股本 @*c) s_  
automated quotation system 自动报价系统 L"6@3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kY6))9 O  
自动交易系统〔香港期货交易所有限公司〕 -m~[z  
automatic adjustment mechanism 自动调整机制 e?D,=A4mV"  
automatic adjustment system 自动调整系统 h&6x.ps@  
Automatic Clearing House 自动票据交换所 lEC58`Ws  
automatic exchange rates accumulation system 自动化汇率累集系统 P&Q 5ZQb  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3It'!R8$  
automatic teller machine [ATM] 自动柜员机 4n@, p0  
autopay 自动转帐 ZWJFd(6  
available assets 可用资产 V-w[\u  
available fiscal reserve 现存财政储备 ynN[N(m#  
available profit 可用利润 G{ $Zg  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %R{clbbbn  
average 平均；平均数；海损 -h8!O+7 .  
average basic salary 平均基本薪金 ^MWfFpJV!]  
average consumer expenditure 平均消费开支；一般消费开支 }f6x>  
average cost 平均成本 1v&!`^G99j  
average cost of land production 增辟土地平均成本 U)p P^:|  
average daily turnover 平均每日成交额 :q4Mnr  
average daily wage rate 平均每日工资率 ;G3{ e  
average expenditure pattern 平均开支模式 `
v)-v<  
average growth rate 平均增长率 r(yb%p+  
average net fixed assets 固定资产平均净值 2aN  
average of relatives 相对价格平均数 S-h1p`  
average price 平均价格 ud-.R~f{e  
average propensity to consume 平均消费倾向；一般消费倾向 ASLRP  
average propensity to save 平均储蓄倾向；一般储蓄倾向 O!uB|*  
average rate 平均率 f:TC;K  
average revenue 平均收入；平均收益 3;`93TO{  
average stock 平均库存；平均存货 BI=Ie?  
average yearly rent 平均年租 mlgdwM  
avoidance of double taxation 避免双重课税 8C=Y(vPk2  
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 N_r*Ig  
ki^[~JS>'  
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