一些有用的会计术语(也不知道发的地方对不对)A

A: PCtkjd  
A share Ａ股；甲类股份 Te+^J8  
abatement of tax 减税；减扣免税额 J=):+F=  
ABN AMRO Bank N.V. 荷兰银行 =qw&dwIQ  
above-the-line expenditure 线上项目支出；经常预算支出 S9J5(lYv~N  
above-the-line receipt 线上项目收入；经常预算收入 l1}R2lSEO  
ABSA Asia Limited 南非联合亚洲有限公司 jA,|JgN|n  
absolute change 绝对数值变更 )i @1XH"D  
absolute expenditure 实际开支 &RWM<6JP  
absolute guideline figure 绝对准则数字 IK3qE!,&U  
absolute interest 绝对权益 D%A@lMru  
absolute order of discharge 绝对破产解除令 P 4QkY#v  
absolute profit margin 绝对利润幅度 lDC}HC  
absolute value 实值；绝对值 g&bwtEZ  
absolutely vested interest 绝对既得权益 |ixGY^3;  
absorbed cost 已吸收成本；已分摊成本 }hCaNQ&jH  
absorption 吸收；分摊；合并 Ss 2$n  
absorption rate 吸收率；摊配率；分摊率 Z9xR  
ACB Finance Limited 亚洲商业财务有限公司 ^1.7Juvb  
acceptable form of reciprocity 合理的互惠条件 $:e)$Xnn-  
acceptable rate 适当利率；适当汇率 ?s%v 3T  
acceptance agreement 承兑协议 dsK/6yu  
acceptance for honour 参加承兑 QTYYghz  
acceptor 承兑人；接受人；受票人 m`c#:s'_  
acceptor for honour 参加承兑人 XoJgs$3B  
accident insurance 意外保险 8
^y=H=
  
Accident Insurance Association of Hong Kong 香港意外保险公会 vb %T7  
accident insurance scheme 意外保险计划 ;,dkJ7M  
accident year basis 意外年度基准 [.a;L">  
accommodation 通融；贷款 Mm.Ql  
accommodation bill 通融票据；空头票据 %]#VdS|N
  
accommodation party 汇票代发人 A
eaPK  
account balance 帐户余额；帐户结余 kQ~ %=pn  
account book 帐簿 rCE;'? Y  
account collected in advance 预收款项 *qG$19b  
account current book 往来帐簿 -?5$ PH  
account of after-acquired property 事后取得的财产报告 Q<yAT(w  
account of defaulter 拖欠帐目 *2=W5LaK.  
account payable 应付帐款 ywEDy|Wn$~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 QF.3c6O@  
account receivable 应收帐款 _W|R;Cz]  
account receivable report 应收帐款报表 -AC`q/bCD  
account statement 结单；帐单；会计财务报表 {V0>iN:~S  
account title 帐户名称；会计科目 7 5|pp  
accountant's report 会计师报告 *0~M
 
Accountant's Report Rules 会计师报告规则 n$YE !D'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2m\m/O  
Accounting Arrangements 《会计安排》 -E]Sk&4Gj  
accounting basis 会计基础 lBmm(<~Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 U. (Tl>K|0  
Accounting Circular 《会计通告》 Af9+HI O  
accounting class 会计类别 (f~gEKcB2u  
accounting date 记帐日期；会计结算日期 uB;_vC  
accounting for money 款项核算 /[iG5~G  
Accounting Officer 会计主任 69/?7r  
accounting period 会计报告期；会计期 \vVSh  
accounting policy 会计政策；会计方针 t:=k)B  
accounting practice 会计惯例 H_Os4}  
accounting principle 会计准则 {i>Jfl]G}  
accounting record 会计记录 $/paEn"  
accounting report 会计报告 _88QgThb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U` hfvTi  
Accounting Society of China 中国会计学会 8R}K?+]  
accounting statement 会计报表 @!<d0_dnC  
accounting system 会计制度；会计系统 V&[eSVY?  
accounting transaction 会计事项；帐务交易 f05=Mc&)  
accounting treatment 会计处理 x'qWM/  
accounting year 会计年度 z]$>+MH_  
accretion 增值；添加 ?'wsIH]m  
accrual 应计项目；应累算数目 [4XC#OgA  
accrual basis 应计制；权责发生制 @KA1"Wb_  
accrual basis accounting 应计制会计；权责发生制会计 sa9fK Z'q  
accrue 应累算；应计 O:^'x*}  
accrued benefit 应累算利益 j#VIHCzlr  
accrued charges 应计费用 c#QFG1  
accrued cumulative preference share dividend 应累算的累积优先股股息 qo_]ZKL44  
accrued expenses 应累算费用 e\9g->D
Us  
accrued interest payable 应付利息；应计未付利息 ue6d~8&  
accrued interest receivable 应收利息；应计未收利息 VNj@5s  
accrued right 累算权益 ]'k[u  
accruing profit 应累算的利润 7~b!4x|Z  
accumulated fiscal reserve 累积财政储备 !)c=1EX]"  
accumulated profit 累积利润；滚存溢利 9tk" :ld  
accumulated reserve 累积储备 9P.(^SD][z  
accumulation of surplus income 累积收益盈余 RqLNp?V%  
acquired assets 既得资产 HabzCH  
acquisition 收购；购置；取得 @Tr&`Hi  
acquisition cost 购置成本 FVgMmYU  
acquisition expenses 购置费用 +9[SVw8  
acquisition of 100% interest 收购全部股权 '9J*6uXf.  
acquisition of control 取得控制权 %hINpZMr  
acquisition of fixed assets 购置固定资产 M4?8xuC  
acquisition of shell “买壳” gvyT-XI  
acquisition price 收购价 kXwi{P3D$  
act of God 天灾 %LQ/q3?_  
acting partner 执事合伙人 .GCR!V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?4G(N=/&  
active partner 积极参与的合伙人 S;=_;&68?  
active trading 交投活跃 1,`H:%z%  
actual circulation 实际流通 =j~Q/-`EC0  
actual cost 实际成本 =Ndli>x}1  
actual expenditure 实际开支；实际支出 +O+<Go@a  
actual income 实际入息；实际收入；实际收益 V"#Jk!k9k  
actual market 现货市场 ooE{V*Ie  
actual price 现货价；实际价格 O k7zpq  
actual profit 实际利润 y94kX:q  
actual quotation 实盘；实际价位；实际报价 eN/G i<  
actual year basis 按实际年度计算 wqy^8N[K]  
actuals 实货 %{C)1*M7  
actuarial investigation 精算调查 >SDpuG&>  
actuarial principle 精算原则 f^
9&WT  
actuarial report 精算师报告 *eUc.MX6x  
Actuarial Society of Hong Kong 香港精算学会 ~Ltr.ci  
actuarial valuation 精算师估值 _]|Qec)  
actuary 精算师 <9ifPSvJ  
ad referendum agreement 暂定协议；有待覆核的协定 Np2ci~"<
.  
ad valorem duty 从价税；按值征税 )X5(#E  
ad valorem duty system 从价税制 EGS%C%>l/o  
ad valorem fee 从价费 XP?*=Z]  
ad valorem tariff 从价关税 </s,pe79B  
additional allowance 额外免税额 maC>LBa2/  
additional amount for unexpired risk 未过期风险的额外款额 >"("*3AO  
additional assessable profit 补加应评税利润 w`gyE 6A  
additional assessment 补加评税 
\[#t<dD  
additional commitment 额外承担 G{RTH_p
 
additional commitment vote 额外承担拨款 `,Orf ZMb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BU6Jyuwn  
additional dependent parent allowance 供养父母额外免税额 f=aIXhiYU  
additional provision 额外拨款 6y Wc1  
additional stamp duty 附加印花税 (oaYF+T  
additional tax 补加税罚款；补加税款 6sB$<#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,2`~ NPb  
adjudged bankrupt 被裁定破产 Rj6|Y"gq9  
adjudicated bankrupt 裁定破产人 HZZDv+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 nl n OwyMJ  
adjudication of bankruptcy 裁定破产；宣告破产 #w>~u2W  
adjudication of insolvency 裁定无力偿还债务 7[K
CWJ  
adjusted actual 经调整的实数；调整后的实数 CWlW/>yF B  
adjusted current assets 经调整的流动资产；调整后的流动资产 2z\;Q8g){r  
adjusted figure 经调整的数字；调整后的数额 &5Y_>{,  
adjusted liabilities 经调整的负债；调整后的负债 k
uKa8c  
adjusted loss 经调整的亏损；调整后的亏损 -BhTkoN)  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 `.^ |]|u  
adjusted profit 经调整的利润；调整后的利润 :ejJV 6.  
adjusted surplus 经调整的盈余额；调整后的盈余额 !>g:Si"  
adjusted value 经调整的价值；调整后的价值 ,X/
-  
adjustment 调整；修订；理算〔保险〕 ?CY1]d  
adjustment centre 调剂中心 x(~<tX~  
adjustment lag 调整过程的时间差距；调整时差 IR$(_9z  
adjustment mechanism 调整机制 lS9n@  
adjustment of loss 亏损调整 NK/4OAt%  
adjustment process 调整过程；调整程序 wss?|XCI  
adjustment range 调整幅度 K+),?Q ?.p  
administered exchange rate 受管制汇率 lf$Ve  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fKkjn4&W  
administration expenses 行政费用 #H5=a6E+q  
administration fee 手续费；行政费 -]XP2}#d  
administration in bankruptcy 破产管理 r:9gf?(&  
administration order 遗产管理令 y=H@6$2EQ  
administrator 管理人；遗产管理人 >n$!<  
administrator of the estate 遗产管理人 &mkpJF/  
admission of debt 债项承认书 N.hzKq][  
admission of proof 接纳债权证明 W3JF5*  
advance 放贷款项；垫付款项；预支款项；预付款项 .zC*Z&e,.[  
advance account 暂支帐目；预付款帐户 *<9$D  
advance compensation 预付补偿金 <z)E(J\  
advance from shareholder 股东垫款 \:&@;!a  
advance pending reimbursement 预支以待日后付还 ]J@/p:S
>  
advanced economy 先进经济体系 P!<[U!<hH  
advancement 预付；预付财产 ,rO[mNk9@  
advances warrant 垫款令 K2ewucn  
advancing 贷出 WzlC*iv  
adverse balance 逆差 I>"Ci(N  
adverse exchange 逆汇 A6p`ma $L  
advertisement addressed to shareholders 在报章刊登的致股东通告 {a"RXa  
advice for collection 托收通知书 &]iKriG  
advice of drawing 提款通知书；汇票通知书 C1fyV]  
advice of payment 付款通知 v?j!&d>  
Advisory Committee [Securities and Futures Commission] @8gEH+r  
谘询委员会〔证券及期货事务监察委员会〕 LwdV3vb#  
Advisory Committee on Diversification 经济多元化谘询委员会 5Op_*N{V  
affidavit 誓章；遗产申报誓章 3!#/k+,C  
affidavit of no receipt 述明无收款的誓章 EW(J5/mn  
affiliate 联号；联营公司；附属公司 w~+aW(2  
affiliated company 附属公司；联号；联营公司
`}8&E(<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 geGeZ5+B  
affordability 负担能力 r<yhI>>;<  
African Development Bank [AfDB] 非洲开发银行 PRr*]$\&Mj  
after-acquired property 事后取得的财产 (:sZ b?*  
after-hours dealing 市后交易 U Cb02h  
after-tax profit 税后盈利；税后利润；税后溢利 b^Cfhy^RTq  
agency agreement 代理协议 OhwF )p=  
agency expenses 代理机构的开支 O@&+} D>  
agency fee 代理费 5H !y46z  
Agency Law 《代理法》 Tr.hmGU  
agent 代理人；承销人 5D' bJ6PO  
agent of company 公司代理人 4#BRx#\O  
agent's fee 代理人费；经纪费 m<@z}%v-  
aggregate 总计；总数；总体数字 =`t^~.5  
aggregate amount 总款额；总额 d2jr8U  
aggregate assets and liabilities 总体资产与负债 5*G%IR@@LK  
aggregate at constant price 按固定价格计算的总体数字 Qv{,wytyO  
aggregate demand 总需求 >*qQ+_  
aggregate gross position 总持仓量 m*n5zi|O  
aggregate limit 总限额 , =y#m-9  
aggregate of salaries tax 合计薪俸税 ClQe4uo{  
aggregate performance 总体表现；总体业绩 k-jahm4  
aggregate supply 总体供应 CL9yEy"V  
aggregate surplus 总盈余 r"]'`qP,  
aggregate total 整体总额 W{Z^n(f4  
aggregate value 总值；合计价值 ;l!`C':'  
aggregated basis 合计基准 yrr) y  
aggregated net chargeable income 合计应课税入息实额 qd6fU^)i  
aggregation 合并计算；合计；总和 JYmAn?o-  
aggregation of incomes of husband and wife 夫妇入息合并计算 qX6D1X1_  
aggregation of property 财产的总和 I%;
Jpe  
agio 差价；贴水 \l,rpV
v5m  
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》 *'8LntZf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment bToq$%sCg  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 t;O1IMF  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment I/uy>*  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 8r:M*25  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \b8\Ug~t  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .i/m  
agreement for a settlement 授产协议 ht6244:  
agreement for assignment 转让协议 vg\/Db
I'  
agreement for sale 售卖协议；买卖协议 `_qK&&s  
agreement for sale and purchase 买卖协议 1r9f[j~  
agreement for the payment of interest 支付利息协议 -5Utlos  
agreement for the repayment of money 还款协议 HW[L[&/  
agreement of reinsurance 再保险协议 *e{PxaF!C  
Agricultural Bank of China 中国农业银行 &ab|2*3?X  
air passenger departure tax 飞机乘客离境税 +%#8k9Y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;Icixu'O  
airport tax 机场税 5<R%H{3j  
alcohol duty 酒精税 1W,(\'^R  
alienation 让与；让渡；转让 I.V:q!4*  
alimony 生活费；赡养费 :b/J\  
All Ordinaries Index [AOI] 所有普通股指数 gv.6h{Ut  
all risks 全险；综合险 g8pO Lr'  
All Sales Record for Stock Market 《股票市场成交报告》 ;JTt2qQKo  
Allied Capital Resources Limited 新联财务有限公司 M$S]}   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \3zj18(@8!  
allocation letter 拨款信件 !1Y&Y@ze  
allocation of fund 分配款项；预留款项 b"CAKl  
allocation of profit 利润分配；溢利分配 <~"lie1  
allocation warrant 拨款令 bS^WhZy'(  
allotment 分配；配股 7$uJ7`e  
allotment notice 股份配售通知；配股通知 )K]pnH|  
allotment of shares 股份分配 =/9^, 6Q(  
allowable 可获宽免；免税的 q]c5MlJXF  
allowable business loss 可扣除的营业亏损 k$
"d^*R  
allowable expenses 可扣税的支出 SW 8x]B  
allowance 免税额；津贴；备抵；准备金 P3o@gkXP  
allowance for debts 债项的免税额 {"}V&X160o  
allowance for depreciation by wear and tear 耗损折旧免税额 W!la-n  
allowance for funeral expenses 殡殓费的免税额 1mgLX_U9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hYg'2OG  
allowance for repairs and outgoings 修葺及支出方面的免税额 GDhM<bVqM*  
allowance to debtor 给债务人的津贴 U@-2Q=  
alteration of capital 资本更改 M\2"gT-LV  
alternate trustee 候补受托人 jai|/"HSXw  
amalgamation 合并 ;_"U "?h_J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +c$I&JO  
ambit of charges 征税范围；收费范围 #@f[bP}a  
amended valuation 经修订的估值 wWjG JvJ  
American Commodities Exchange 美国商品交易所 m7jA ,~O  
American Express Bank Limited 美国运通银行 o
y\B;aAK  
American Stock Exchange 美国证券交易所 H3KTir"on  
amortization 摊销 nHst/5dA  
amount due from banks 存放银行同业的款项 < n?=|g  
amount due from banks abroad 存放海外银行同业的款项 cy3Td28,  
amount due from holding companies 控股公司欠款 EbK0j?  
amount due from local banks 存放本港银行同业的款项 &t}?2>:  
amount due to banks 银行同业的存款 \~DM  
amount due to banks abroad 海外银行同业的存款 gPXa>C  
amount due to holding companies 控股公司存款 2U$"=:Cf  
amount due to local banks 本港银行同业的存款 k&6I f0i  
amount due to outport banks 外埠银行同业的存款 /iQ(3
F  
amount for note issue 发行纸币的款额 m VxO$A,  
amount of bond 担保契据的款额 ZFn(x*L  
amount of consideration 代价款额 0Y+FRB]u  
amount of contribution 供款数额 ${r[!0|  
amount of indebtedness 负债款额 /n{1o\  
amount of principal of the loan 贷款本金额 `=)2<Ca;~@  
amount of rates chargeable 应征差饷数额 r@}bDkx  
amount of share capital 股本额 xyeA2Y  
amount of sums assured 承保款额 4g` jd  
amount of variation 变动幅度 )N!>=  
amount of vote 拨款数额 zF&=U`v  
amount payable 应付款额 N|Cs=-+  
amount receivable 应收款额 WlwY <)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5W? PCOh\  
analysis 分析 >FF5x#^&c  
ancillary risk 附属风险 i'HQQWd  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;sOsT?)7$  
annual accounting date 年结日期 w4};q%OBj  
annual allowance 每年免税额；年积金；年度津贴；年津 1,t)3;o$  
annual balance 年度余额 _M5%V>HO  
annual disposable income 每年可动用收入 HEF?mD3h  
annual estimates 周年预算 ^4>k%d  
annual fee 年费 X9=N%GY[  
annual general meeting 周年大会 K 1#ji*Tp  
annual growth rate 年增率；每年增长率 Tx>K:`oB  
annual long-term supplement 长期个案每年补助金 EtJ8^[u2J  
annual pensionable emolument 可供计算退休金的年薪 Ao.\  
annual report 年报 aMuVqZw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }SfbCa)UO  
annual return 周年报表；周年申报表；每年报税表格 7[#xOZT  
Annual Return Rules 《周年报表规则》 (/{aJV  
annual review of consumer prices 每年消费物价回顾 z~oDWANP  
annual roll-forward basis 逐年延展方式 4gBp8*2  
annual salary 年薪 >)nS2bOE  
annual statement 年度报表；年度决算表 t;q7t!sC]  
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 n
vq3*  
annuitant 年金受益人 JMa3btLy(  
annuity 年金 R)8s  
annuity contract 年金合约 IyUdZ,ba  
annuity on human life 人寿年金 yW7'?  
antecedent debt 先前的债项 l|`^*%W@u6  
ante-dated cheque 倒填日期支票 7=}F{U  
anticipated expenditure 预期开支 2.I^Xf2  
anticipated net profit 预期纯利 &9[P-w;7u  
anticipated revenue 预期收入 nD6G  
anti-inflation measure 反通货膨胀措施 RYR-K^;R  
anti-inflationary stance 反通货膨胀立场 > 0>  
apparent deficit 表面赤字 Qd`T5[b\  
apparent financial solvency 表面偿债能力 d j5hv
~  
apparent partner 表面合伙人 RrV>r<Z"Q  
application for personal assessment 个人入息课税申请书 %j,iAUE<  
application of fund 资金应用 ^rAa"p9  
application to release as liquidator and to destruct the books of accounts and documents +OaUP*\Dd  
申请免除清盘人职务及毁灭帐簿与文件 /pH(WHT+/H  
appointed actuary 委任精算师 +%*&.@z_  
appointed auditor 委任核数师；委任审计师 Qs 2.ef?  
appointed trustee 委任的受托人 <,@%*G1-  
appointer 委任人 #
J\rv'  
apportioned pro rata 按比例分摊 *|:Q%xr-  
apportionment 分配；分摊 7L(eh7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J
m{  
apportionment formula 分摊方程式 Ve3 ;  
apportionment of estate duty 遗产税的分摊 n(ir[w#,]"  
appraisal 估价；评估 EMvHFu   
appreciable growth 可观增长 ,XKCz ]8V  
appreciable impact 显着影响 sH#X0fG  
appreciable increase 可观增长 _=f=fcl  
appreciation 增值；升值 epD?K  
appreciation against other currencies 相对其他货币升值 @tUoD>f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #Z,E><t  
appreciation tax 增值税 ':h =*v8a  
appropriation 拨款；拨用；拨付 Rd&9E  
appropriation account 拨款帐目 kyYLP"oB=  
Appropriation Bill 拨款法案 +g*k*e>l  
appropriation-in-aid system 补助拨款办法 E9fxjI%1  
approved assets 核准资产 Gs0H@  
approved basket stock 认可一篮子证券 k#>hg#G  
approved budget 核准预算 (U1]:tZ<.  
approved charitable donation 认可慈善捐款 *A}WP_ZQ  
approved charitable institution 认可慈善机构 (GKpA}~R  
approved currency 核准货币；认可货币 wEft4o  
approved estimates 核准预算 'o4p#`R:8  
approved estimates of expenditure 核准开支预算 XFwLz  
approved overseas insurer 核准海外保险人 ub:ly0;t  
approved overseas trust company 核准海外信托公司 D)$8W[  
approved pooled investment fund 核准汇集投资基金 Kyg=$^{>G  
approved provident fund scheme 认可公积金计划 <O~WB  
approved provision 核准拨款 Bik*b)9y2  
approved redeemable share 核准可赎回股份 *s4\\Wb=  
approved regional stock 认可地区性证券 ,?cH"@RJ  
approved retirement scheme 认可退休金计划 Zl/<w(f_  
approved subordinated loan 核准附属贷款 *<4Em{rZ5  
arbitrage 套戥；套汇；套利 q?j|K|%   
arbitrageur 套戥者；套汇者 `{K_/Cit  
arbitrary amount 临时款项 T/r#H__`  
arrangement 措施；安排；协定 p]G3)s@>  
arrears 欠款 w!^~<{Kz  
arrears of pay 欠付薪酬 G7LIdn=  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q\Kx"Y3i  
articles of association 组织章程；组织细则；组织章程细则
m"2d$vro"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (K..k-o`.  
ascertainment of profit 确定利润 E)N<lh  
"Asia Clear" “亚洲结算系统” h:bru:ef  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 L{{CAB!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d3Di/Iej  
Asian Development Fund [ADF] 亚洲发展基金 )
U t5+-UK  
Asian dollar bond 亚洲美元债券 n]Li->1  
Asian dollar market 亚洲美元市场 _Q(g(p&
  
Asian dollar rate 亚洲美元利率 G%lu28}D  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $0A~uDbs  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E;Y;r"  
asked price 沽盘；喊价；索价；卖方报价
B~o-l*  
assessable income 应评税入息 !p"aAZT7sq  
assessable loss 应评税亏损 m6mwyom.  
assessable profit 应评税利润 Y'VBz{brf  
assessable value 应评税值 njPPztv/@  
assessed profit 估定利润 hcCp,b  
assessed value 经评估价值 6i@\5}m=  
assessment 评税；评定；估价；评税单 Vy<HA*  
assessment number 评税编号；估价编号 A Io|TD5{~  
assessment of additional tax 补加税评税 Q%S9fq,q  
assessment of performance 业绩评估；实绩评价 jvy$t$az  
Assessor 评税主任 H6TD@kL9Wr  
asset price bubbles 资产价格泡沫 W;6vpPhg#!  
asset-backed securities 具资产保证的证券 c:!zO\P#  
assets accretion 资产增值 cu!W4Ub<  
assets and liabilities 资产与负债 rNOES3[~  
assets betterment statement 资产递增表；资产改进表 cgu~  
assets lending 实物放款；有抵押贷款 h@{_duu  
assets of the company passing on the death 死者去世时转移的公司资产 "Dcs])7Q  
assets pledged as security for liabilities 用作负债抵押的资产 e$)300 o  
assets portfolio 资产投资组合 6X2PYJJZ  
assets price 资产价格 ow'Vz Ay-  
assets quality 资产质素 Mj=$y?d ]  
assets realization 资产变现 24c ek  
assets refinancing arrangement 资产再集资安排 Ey[On^$  
assets securitization 资产证券化 Z"-L[2E/{!  
assets situated outside Hong Kong 在香港以外地方的资产 ~V=<3X  
assets stripping 削减资产；拆卖资产 q%>'4_  
assets value 资产值 nKr9#JebRC  
assignee 承让人 Fm_y&7._  
assignment 转让；转让书；转让契 FCj{AD  
assignment of interest 权益转让 &;T
J~r#K  
assignment of letters patent and trade mark 专利证书及商标转让
u6u=2  
assignment of property 物业转让；物业转让书 5~sx:0;  
assignment right 转让权 I751t  
assignor 转让人 9Z"+?bv/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "6ECgyD+E!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =:,xxqy  
associate member 附属会员 e-hjC6Q U  
associated body corporate 相联法人团体 a&{X!:X  
associated company 相联公司；联属公司 i+3fhV  
associated corporation 相联法团 gR^>3
n'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~ (On|h  
公认会计师公会〔英国〕 R8ONcG  
Association of Futures Exchange Brokers 香港期货经纪协会 oPKr* `'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K0+.q?8D|  
association of underwriters 承保人组织 d&8APe  
assumption of control 接管 tMx}*l|]  
assurance 担保；保险；转易；转易书 Q;Wj?8}  
assurance of interest 权益的转易 [Qt?W gPj  
at 19XX price 按一九ＸＸ年价格计算 t+r:"bb  
at a discount 按赔价计算；按贴水价格计算；打折扣 v
a|*c22;|  
at a premium 按溢价计算；按升水价格计算 Q?t^@  
at call 通知付款；按通知 2I1uX&g  
at constant market price 按固定市价计算 NG&_?|OmV  
at constant price 按固定价格计算 2Se?J)MN  
at cost 按成本计算 bAk&~4Y_"  
at current market price 按当时市价计算；按现时市价计算 C#;jYBtT7?  
at current price 按当时价格计算；按现时价格计算 b#)UUGmI  
at factor cost 按要素成本计算；按生产要素成本计算 abNV4 ,M  
at money-of-the-day price 按付款当日价格计算 _Us*+ 2(4L  
at or better 按指定或较佳价位〔买卖指令〕 A=zPLq{Sb  
at par 按面值计算；平价 )2q~u%9n  
at sight 见票即付 AdZ;j6#  
at the close 按收市盘 s pLZ2]A  
at the opening 按开市盘 |WryBzZ>on  
attestation 见证；见证条款 /2M.~3gQ  
at-the-money option 平价期权 rx"s!y{!-  
attorney 受权人；受托代表人 RR;AJ8wd  
attornment 新拥有人承认书 `i +g{kE2M  
attributable profit 可归属利润 ysIh[1E~%:  
attributable share value 可归属股份价值 {%v-(  
Auckland Stock Exchange 奥克兰证券交易所 q@5K6yE  
auction 拍卖 :q<Z'EnW  
auctioneer 拍卖商 sd#|3  
audit 审计；核数 AGP("U'u  
Audit Commission 审计署 e(F42;$$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4F3x@H'  
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〕 'uDjFQX  
audit review 帐目审查 J~B 7PW  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 RE$`YCs5  
audited account 审计帐目；经审计的帐目 60=m  
audited annual account 经审计的周年帐目 >evS}O6  
audited balance sheet 经审计的资产负债表 l%R50aL  
auditor 核数师；核数主任；审计师 x_
!0.SU  
auditor's certificate 核数师证明书；审计师证明书 DD9?V}Yx  
auditor's report 核数师报告；审计师报告 nfW&1a  
Aussie bond 澳元债券 @XD+'{]  
austerity budget 紧缩预算 8.=\GV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \,Lo>G`!  
Australia All Ordinaries Index 澳洲所有普通股票指数 g42)7  
Australian Dollar [AUD] 澳元 `cQo0{xK  
Australian Options Market 澳大利亚期权市场 F 09DV<j  
Australian Securities Commission 澳洲证券事务监察委员会 $eV$2p3H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :4S%'d7  
Australian Stock Exchange 澳大利亚证券交易所 [ =x s4=  
Austrian Schilling [ATS] 奥地利先令 Rv,JU6>i  
authentication 认证；鉴证 I V%VU  
authority to purchase 委托购买证；委购书 )Rat0$6  
authorization 认可；核准；授权；授权书 8n BL\{'B[  
authorization by direction 指示授权 mV73 \P6K  
authorization by instruction 指令授权 I]"96'|N  
authorization by warrant 令状授权 p,pR!qC>  
authorization of unit trust 单位信托的认可 @4(k(  
authorized agent 指定代理人 d%I"/8-J  
authorized capital 法定资本 I2$T"K:eo  
authorized clerk 出市员 [+*$\  
authorized dealer 认可交易商 K-<^$VWh  
authorized financial institution 认可财务机构 kc'pN&]r:  
authorized fund 认可基金
X0;4_,=  
authorized fund house 获授权的基金公司；认可基金公司 H xV#WoYKj  
authorized institution 认可机构 !|q<E0@w\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %S` v!*2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Q(d9n8  
authorized insurer 获授权保险人；获认可承保人 rKHY?{!  
authorized investment 特准投资项目 Fhz*&JC#  
authorized person 获授权人 l:6,QaT1  
authorized representative 获授权代表 @=]~\[e\  
authorized share capital 法定股本 ~1m2#>  
automated quotation system 自动报价系统 R8L_J6Kpa  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uJR%0E7!  
自动交易系统〔香港期货交易所有限公司〕 U`Jy!x2m  
automatic adjustment mechanism 自动调整机制
.O*bILU  
automatic adjustment system 自动调整系统 )4?x5#  
Automatic Clearing House 自动票据交换所 Ed0IWPx  
automatic exchange rates accumulation system 自动化汇率累集系统
/<CSVJ_r  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?T_3n:  
automatic teller machine [ATM] 自动柜员机 E+"dq
SI/v  
autopay 自动转帐 ._wkj  
available assets 可用资产 Giq=*D+  
available fiscal reserve 现存财政储备 5WqXo{S  
available profit 可用利润 O
?8Ni=]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Nfe>3uQK  
average 平均；平均数；海损 $I#q  
average basic salary 平均基本薪金 8;y&Pb~)  
average consumer expenditure 平均消费开支；一般消费开支 DcMJ^=r8O:  
average cost 平均成本 f\;65
k_jq  
average cost of land production 增辟土地平均成本 f"7M^1)h2%  
average daily turnover 平均每日成交额 Z34Wbun4  
average daily wage rate 平均每日工资率 ]Q "p\@\!  
average expenditure pattern 平均开支模式 )2UZ% ?V#  
average growth rate 平均增长率 jEc|]E  
average net fixed assets 固定资产平均净值 IvpcSam'  
average of relatives 相对价格平均数 ;Zj]~|  
average price 平均价格 +9O5KI?P  
average propensity to consume 平均消费倾向；一般消费倾向 { 74mf'IW  
average propensity to save 平均储蓄倾向；一般储蓄倾向 sG~<M"znV  
average rate 平均率 'sp-%YlM -  
average revenue 平均收入；平均收益 G a;.a  
average stock 平均库存；平均存货 M L7\BT  
average yearly rent 平均年租 Ov-b:lH  
avoidance of double taxation 避免双重课税 Gc.P,K/hr  
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 oIGrA-T}  
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