一些有用的会计术语(也不知道发的地方对不对)A

A: (@N~ j&
  
A share Ａ股；甲类股份 dK-  ^  
abatement of tax 减税；减扣免税额 g~i''lng  
ABN AMRO Bank N.V. 荷兰银行 ?(|TP^  
above-the-line expenditure 线上项目支出；经常预算支出 fD]An<  
above-the-line receipt 线上项目收入；经常预算收入 ]DL> .<]d  
ABSA Asia Limited 南非联合亚洲有限公司 ,Jw\3T1V  
absolute change 绝对数值变更 .~V".tZV[  
absolute expenditure 实际开支 Z`0r]V`Ys  
absolute guideline figure 绝对准则数字 3\+[38 _  
absolute interest 绝对权益 VdjU2d  
absolute order of discharge 绝对破产解除令 ;'Z,[a  
absolute profit margin 绝对利润幅度 Q9Xmb2LN  
absolute value 实值；绝对值 P %U9S  
absolutely vested interest 绝对既得权益 6w:g77SH)%  
absorbed cost 已吸收成本；已分摊成本 4q@9  
absorption 吸收；分摊；合并 ZIGbwL  
absorption rate 吸收率；摊配率；分摊率 ^HOwN<}`#  
ACB Finance Limited 亚洲商业财务有限公司 sk%:Sp  
acceptable form of reciprocity 合理的互惠条件 VLwJ6?.f'  
acceptable rate 适当利率；适当汇率 &j wnM  
acceptance agreement 承兑协议 *;ZW=%M  
acceptance for honour 参加承兑 ~
]i]kU  
acceptor 承兑人；接受人；受票人 iYmzk?U  
acceptor for honour 参加承兑人 3>:zo:;  
accident insurance 意外保险 'w |s*5  
Accident Insurance Association of Hong Kong 香港意外保险公会 .aAw7LW  
accident insurance scheme 意外保险计划 wKeSPs{x  
accident year basis 意外年度基准 S|=rF<]my  
accommodation 通融；贷款 HC<BGIgL  
accommodation bill 通融票据；空头票据 \|b1s @c8  
accommodation party 汇票代发人 M25z<Y  
account balance 帐户余额；帐户结余 F(J!dG5#  
account book 帐簿 %'D:bi5  
account collected in advance 预收款项 Xbsj:Ko]]U  
account current book 往来帐簿 A<*tn?M
]  
account of after-acquired property 事后取得的财产报告 tZc.%TU  
account of defaulter 拖欠帐目
3ec==.  
account payable 应付帐款 Nsy9 h}+A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z?b(|f\!  
account receivable 应收帐款 5G42vTDzS4  
account receivable report 应收帐款报表 ;]O 7^s#v  
account statement 结单；帐单；会计财务报表 QBBJ1U  
account title 帐户名称；会计科目 [K|>s(Sf*  
accountant's report 会计师报告 Br.$L  
Accountant's Report Rules 会计师报告规则 L{o >D"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >> 8KL`l  
Accounting Arrangements 《会计安排》 ZCOuv6V+  
accounting basis 会计基础 *|.y
X%"k  
accounting by Official Receiver 破产管理署署长呈交的帐目 a\HtxR8L  
Accounting Circular 《会计通告》 H?zCI
ue3  
accounting class 会计类别 {H7$uiq3:B  
accounting date 记帐日期；会计结算日期 KH6n3\=  
accounting for money 款项核算 BR0p0%  
Accounting Officer 会计主任 7=M'n;!Mh  
accounting period 会计报告期；会计期 A)`fD %+  
accounting policy 会计政策；会计方针 *F4G qX3  
accounting practice 会计惯例 6u]OXPA|  
accounting principle 会计准则  _c7  
accounting record 会计记录 kdueQ(\  
accounting report 会计报告 yI)RGOV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (/rIodHJO  
Accounting Society of China 中国会计学会 (^@;`8Dy8  
accounting statement 会计报表 uBL~AC3>O  
accounting system 会计制度；会计系统 xr7<(:d  
accounting transaction 会计事项；帐务交易 Bbe/w#Z  
accounting treatment 会计处理 JXa%TpI: E  
accounting year 会计年度 l8n[8AT1  
accretion 增值；添加 ]qP}
\+:  
accrual 应计项目；应累算数目 ?
RjKP3P  
accrual basis 应计制；权责发生制 %~v76;H<  
accrual basis accounting 应计制会计；权责发生制会计 bMK'J  
accrue 应累算；应计 MdTd$ 4J3  
accrued benefit 应累算利益 )*QTxN  
accrued charges 应计费用  "lnk  
accrued cumulative preference share dividend 应累算的累积优先股股息 Zn=JmZ  
accrued expenses 应累算费用 `a1R "A  
accrued interest payable 应付利息；应计未付利息 q'8@0FT0  
accrued interest receivable 应收利息；应计未收利息 rQ
QPs\o  
accrued right 累算权益 ^{]sD}Q"  
accruing profit 应累算的利润 HuLm!tCu  
accumulated fiscal reserve 累积财政储备 `5 v51TpH  
accumulated profit 累积利润；滚存溢利 9Q
M"JEu@  
accumulated reserve 累积储备 :Tl6:=B  
accumulation of surplus income 累积收益盈余  sCf(h  
acquired assets 既得资产 kpMM%"=V  
acquisition 收购；购置；取得 }mS0{rxD4  
acquisition cost 购置成本 r3bvuq,6$  
acquisition expenses 购置费用 <?va) ou  
acquisition of 100% interest 收购全部股权 t;~`Lm@hY  
acquisition of control 取得控制权 +H^V},dBp!  
acquisition of fixed assets 购置固定资产 -"^WDs  
acquisition of shell “买壳” Y Z2VP  
acquisition price 收购价 fyoB]{$p8  
act of God 天灾 l?<z1Acd&  
acting partner 执事合伙人 z{M,2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 n[w,x;  
active partner 积极参与的合伙人 ,8 NEnB  
active trading 交投活跃 l$~bk
VNL  
actual circulation 实际流通 7|eSvC  
actual cost 实际成本 +Q#Qu0_   
actual expenditure 实际开支；实际支出 _w,0wn9N$  
actual income 实际入息；实际收入；实际收益 Ak-7}i  
actual market 现货市场 >mDubP  
actual price 现货价；实际价格 '!L1z45  
actual profit 实际利润 ob5nk^y  
actual quotation 实盘；实际价位；实际报价 I!0+RP(  
actual year basis 按实际年度计算 GpQF* x  
actuals 实货 EYD{8Fw-  
actuarial investigation 精算调查 fvfVBk#  
actuarial principle 精算原则 o 0 #]EMr  
actuarial report 精算师报告 U$JIF/MO_  
Actuarial Society of Hong Kong 香港精算学会 WsDe0F  
actuarial valuation 精算师估值 T-8nUo}i  
actuary 精算师 ^3s&90  
ad referendum agreement 暂定协议；有待覆核的协定 |Ie`L("  
ad valorem duty 从价税；按值征税 m-FDCiN>  
ad valorem duty system 从价税制 &B,& *Lp  
ad valorem fee 从价费 .E8p-R5)V>  
ad valorem tariff 从价关税 EuA<{%i  
additional allowance 额外免税额 7?WBzo!!L  
additional amount for unexpired risk 未过期风险的额外款额 w=>mG-  
additional assessable profit 补加应评税利润 +rO<'H:umJ  
additional assessment 补加评税 4'[ V'c\  
additional commitment 额外承担 uiEA=*axp  
additional commitment vote 额外承担拨款 /<pQ!'/G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9F1stT0G%  
additional dependent parent allowance 供养父母额外免税额 |VEAzY|[#  
additional provision 额外拨款 2/q=l
?  
additional stamp duty 附加印花税 +7OT`e %q  
additional tax 补加税罚款；补加税款 exKmK!FT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4'b]2Mn3   
adjudged bankrupt 被裁定破产 v!9Imf  
adjudicated bankrupt 裁定破产人 "fJ|DE&@<i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &+iW:  
adjudication of bankruptcy 裁定破产；宣告破产 D)Rf  
adjudication of insolvency 裁定无力偿还债务 To? bp4  
adjusted actual 经调整的实数；调整后的实数 a-2 {x2O  
adjusted current assets 经调整的流动资产；调整后的流动资产 zW`koRH@  
adjusted figure 经调整的数字；调整后的数额 U+M?<4J)"  
adjusted liabilities 经调整的负债；调整后的负债 cyeDZ)  
adjusted loss 经调整的亏损；调整后的亏损 :Aiu!}\  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 p+D6Z'B  
adjusted profit 经调整的利润；调整后的利润 sBI%lrO  
adjusted surplus 经调整的盈余额；调整后的盈余额 !T(Omve)  
adjusted value 经调整的价值；调整后的价值 YEoT_>A$dB  
adjustment 调整；修订；理算〔保险〕 =}lA|S  
adjustment centre 调剂中心 ;7*@Gf}R  
adjustment lag 调整过程的时间差距；调整时差 M:f=JuAx  
adjustment mechanism 调整机制 zm"g,\.d  
adjustment of loss 亏损调整 <&Xq`i/(  
adjustment process 调整过程；调整程序 R*C+Yk)Tkt  
adjustment range 调整幅度 Dx)XC?'xO  
administered exchange rate 受管制汇率 'Rw] C[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 m6<0 hP  
administration expenses 行政费用 ZU'^%)6~o~  
administration fee 手续费；行政费 %-|q3 ^s  
administration in bankruptcy 破产管理 DN0b.*[`3  
administration order 遗产管理令 Sylsp%A  
administrator 管理人；遗产管理人 6+#cyKj  
administrator of the estate 遗产管理人 ' uw&f;/E  
admission of debt 债项承认书 ;CBdp-BUj  
admission of proof 接纳债权证明 `I{Q,HQ7  
advance 放贷款项；垫付款项；预支款项；预付款项 c)fp;^  
advance account 暂支帐目；预付款帐户 vBnHG-5;P  
advance compensation 预付补偿金 6u;(R0n  
advance from shareholder 股东垫款 umn^QZ,  
advance pending reimbursement 预支以待日后付还 V3UGx'@^y  
advanced economy 先进经济体系 B`EgL/Wg[  
advancement 预付；预付财产 uNBhVsM6<  
advances warrant 垫款令 dF]8>jBOL  
advancing 贷出 |:[vpJFK  
adverse balance 逆差 P?7b,
a95O  
adverse exchange 逆汇 >AFpO*q"  
advertisement addressed to shareholders 在报章刊登的致股东通告 f`rz)C03  
advice for collection 托收通知书 U# B  
advice of drawing 提款通知书；汇票通知书 R/|{?:r?:x  
advice of payment 付款通知 ^`?> Huu<w  
Advisory Committee [Securities and Futures Commission] HE'8  
谘询委员会〔证券及期货事务监察委员会〕 y@JYkp>I  
Advisory Committee on Diversification 经济多元化谘询委员会 XjU;oh4:.  
affidavit 誓章；遗产申报誓章 1]`HX=cl  
affidavit of no receipt 述明无收款的誓章 k@U`?7X  
affiliate 联号；联营公司；附属公司 [nD4\x+  
affiliated company 附属公司；联号；联营公司 XePBA J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Jj:4@p:  
affordability 负担能力 X jN.X  
African Development Bank [AfDB] 非洲开发银行 Q6>( Z  
after-acquired property 事后取得的财产
5Vqvb|  
after-hours dealing 市后交易 HpAZ{P7  
after-tax profit 税后盈利；税后利润；税后溢利 *X=-^\G  
agency agreement 代理协议 W7"s
WaOhW  
agency expenses 代理机构的开支 v}D!  
agency fee 代理费 *?&O8SSBH  
Agency Law 《代理法》 iK:]Q8b  
agent 代理人；承销人 RVnYe='  
agent of company 公司代理人 0n=E.qZ9c  
agent's fee 代理人费；经纪费 "FS.&&1(  
aggregate 总计；总数；总体数字 jXZNr  
aggregate amount 总款额；总额 --sb ;QG  
aggregate assets and liabilities 总体资产与负债 RoRVu,1  
aggregate at constant price 按固定价格计算的总体数字 iKY&gnu"  
aggregate demand 总需求 _AHVMsz@  
aggregate gross position 总持仓量 YfKty0  
aggregate limit 总限额 V|7CYkB8  
aggregate of salaries tax 合计薪俸税 4/|=0TC;  
aggregate performance 总体表现；总体业绩 UMaKvr-C&  
aggregate supply 总体供应 t57b)5{FM  
aggregate surplus 总盈余 lh5d6VUA  
aggregate total 整体总额 s'I$yJ)@2E  
aggregate value 总值；合计价值 rgY~8PY"  
aggregated basis 合计基准 V.1sZYA9  
aggregated net chargeable income 合计应课税入息实额 v g]&T  
aggregation 合并计算；合计；总和 p6)UR~9Rs  
aggregation of incomes of husband and wife 夫妇入息合并计算 p<e~x/@m*  
aggregation of property 财产的总和 A[bxxQSP\H  
agio 差价；贴水 %-CC_R|0$  
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》 dz 2d`=`3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment FoQk  
《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》 lR!$+atW  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *Rd&4XG  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ,L G&sa"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment swrd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p3'+"sFU  
agreement for a settlement 授产协议 &EOh}O<  
agreement for assignment 转让协议 Ui&$/%Z|  
agreement for sale 售卖协议；买卖协议 X;NTz75  
agreement for sale and purchase 买卖协议 %Z4=3?5B"9  
agreement for the payment of interest 支付利息协议 V^i3:'  
agreement for the repayment of money 还款协议 T\>=o]  
agreement of reinsurance 再保险协议 ,}0pK\Y>$  
Agricultural Bank of China 中国农业银行 !TFVBK  
air passenger departure tax 飞机乘客离境税 L')zuI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <9~qAq7^  
airport tax 机场税 aJ5R
0Y,  
alcohol duty 酒精税 %ZK}y{u\  
alienation 让与；让渡；转让 =qRVKz  
alimony 生活费；赡养费 P'8E8_M}  
All Ordinaries Index [AOI] 所有普通股指数 |*$_eb  
all risks 全险；综合险 n6f|,D!?  
All Sales Record for Stock Market 《股票市场成交报告》 -E7\.K3  
Allied Capital Resources Limited 新联财务有限公司 T_WQzEL^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nC^'2z  
allocation letter 拨款信件 uM8gfY)OI  
allocation of fund 分配款项；预留款项 9D,&)6  
allocation of profit 利润分配；溢利分配 Up&q#vqIj  
allocation warrant 拨款令 /v[-KjTj7  
allotment 分配；配股 :w+Rs+R  
allotment notice 股份配售通知；配股通知 _c2#  
allotment of shares 股份分配 ;l'I.j  
allowable 可获宽免；免税的 o[6hUX0tN  
allowable business loss 可扣除的营业亏损 l;uEw  
allowable expenses 可扣税的支出 d9(FwmE  
allowance 免税额；津贴；备抵；准备金 =j0V/=  
allowance for debts 债项的免税额 [>;O'>  
allowance for depreciation by wear and tear 耗损折旧免税额 A?/?9Gr  
allowance for funeral expenses 殡殓费的免税额 \<} nn?~n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0CROq}  
allowance for repairs and outgoings 修葺及支出方面的免税额 ; F=_ozWV*  
allowance to debtor 给债务人的津贴 @4i DN  
alteration of capital 资本更改 j4h 7q<  
alternate trustee 候补受托人 MYDSkW  
amalgamation 合并 Y"@kvd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !NCT) #G`  
ambit of charges 征税范围；收费范围 M<"D!h9YP  
amended valuation 经修订的估值 l- l}xBf  
American Commodities Exchange 美国商品交易所 ARE~jzakg  
American Express Bank Limited 美国运通银行 4]bTO  
American Stock Exchange 美国证券交易所 TI332,eL  
amortization 摊销 _MU'he^W  
amount due from banks 存放银行同业的款项 `4CRpz  
amount due from banks abroad 存放海外银行同业的款项 <T wq{kt  
amount due from holding companies 控股公司欠款 s@$AYZm_  
amount due from local banks 存放本港银行同业的款项 3jNcL{  
amount due to banks 银行同业的存款 5+UiAc$  
amount due to banks abroad 海外银行同业的存款 dY,'6JzC  
amount due to holding companies 控股公司存款 .<.qRq-  
amount due to local banks 本港银行同业的存款 pqe**`z@y  
amount due to outport banks 外埠银行同业的存款 TO.NCO\x  
amount for note issue 发行纸币的款额 D1f=f88/}  
amount of bond 担保契据的款额 -n9e-0  
amount of consideration 代价款额 HIF]c  
amount of contribution 供款数额 Aq"_hjp  
amount of indebtedness 负债款额
Ssj'1[%  
amount of principal of the loan 贷款本金额 HZT;7<  
amount of rates chargeable 应征差饷数额 $spf=t"nh  
amount of share capital 股本额 uMI2Wnnc:/  
amount of sums assured 承保款额 g@Zc'g/XB  
amount of variation 变动幅度 (GQy"IuFh  
amount of vote 拨款数额 K +~  
amount payable 应付款额 ;VuIQ*@m"  
amount receivable 应收款额 W.a/k7 p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L6a8%%`  
analysis 分析 EVf'1^f  
ancillary risk 附属风险 ciTQH
(G  
annual account 周年帐目；周年帐目报表；年度决算；年结 sqw _c{9  
annual accounting date 年结日期 3X:F9x>y  
annual allowance 每年免税额；年积金；年度津贴；年津 L8W3Tpi&(  
annual balance 年度余额 /a q%l]hQ@  
annual disposable income 每年可动用收入 vZ08/!n  
annual estimates 周年预算 4Z_.Jdu w  
annual fee 年费 gvC2\k{  
annual general meeting 周年大会 -4Xr5j%o  
annual growth rate 年增率；每年增长率 a5'QL(IX  
annual long-term supplement 长期个案每年补助金 #xc[)Y,W  
annual pensionable emolument 可供计算退休金的年薪 yhIg)/?L  
annual report 年报 bYtF#Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MiC
&a
v
 
annual return 周年报表；周年申报表；每年报税表格 L4NC-  
Annual Return Rules 《周年报表规则》 ?o4&cCFOE  
annual review of consumer prices 每年消费物价回顾 '/j`j>'!^  
annual roll-forward basis 逐年延展方式 1$^{Uma  
annual salary 年薪 8p FSm>  
annual statement 年度报表；年度决算表 )"1D-Bc\Q  
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 <ygO?m{  
annuitant 年金受益人 "CaVT7L  
annuity 年金 en  
annuity contract 年金合约 $OT:J  
annuity on human life 人寿年金 H.9J}k1S  
antecedent debt 先前的债项 bfJDF(=h  
ante-dated cheque 倒填日期支票 ZD,l2DQ?  
anticipated expenditure 预期开支 _ReQQti[
 
anticipated net profit 预期纯利 "K8qmggTq  
anticipated revenue 预期收入 !-QKh aY  
anti-inflation measure 反通货膨胀措施 1)r1/0  
anti-inflationary stance 反通货膨胀立场 ,y0kzwPR1  
apparent deficit 表面赤字 Cxh9rUe.  
apparent financial solvency 表面偿债能力 V><P`  
apparent partner 表面合伙人 j.z#fU  
application for personal assessment 个人入息课税申请书 -X=f+4j  
application of fund 资金应用 
M5<5(l  
application to release as liquidator and to destruct the books of accounts and documents sx/g5?zh  
申请免除清盘人职务及毁灭帐簿与文件 72PDqK#  
appointed actuary 委任精算师 *fjarZu  
appointed auditor 委任核数师；委任审计师 xd>2TW l#  
appointed trustee 委任的受托人 's e9|:  
appointer 委任人 cd:O@)i  
apportioned pro rata 按比例分摊 ^m5{:\ Xk  
apportionment 分配；分摊  1 ft.ZJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5Wn6a$^  
apportionment formula 分摊方程式 iG<|3I  
apportionment of estate duty 遗产税的分摊 js>6Du  
appraisal 估价；评估 :?60pu=  
appreciable growth 可观增长 {!=IGFe  
appreciable impact 显着影响 wPV`j:?'  
appreciable increase 可观增长 n
%ld*EgY  
appreciation 增值；升值 {2V=BDS|?K  
appreciation against other currencies 相对其他货币升值 C5eol &  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yX8F^iv[  
appreciation tax 增值税 YN\ QwV  
appropriation 拨款；拨用；拨付 E P<U:F  
appropriation account 拨款帐目 :\.v\.wm  
Appropriation Bill 拨款法案 >Vn!kN6\  
appropriation-in-aid system 补助拨款办法 H#1/H@I#  
approved assets 核准资产 A?_2@6Y^  
approved basket stock 认可一篮子证券 ~>C!l 
k  
approved budget 核准预算 cW MZw|t  
approved charitable donation 认可慈善捐款 )>=`[$D1t  
approved charitable institution 认可慈善机构 7C&
`i}/t  
approved currency 核准货币；认可货币 #!<x|N?_<  
approved estimates 核准预算 u'=#~'6  
approved estimates of expenditure 核准开支预算 0m?ul%=  
approved overseas insurer 核准海外保险人 & ??)gMM[  
approved overseas trust company 核准海外信托公司 YpuA,r;"  
approved pooled investment fund 核准汇集投资基金 1pcSfN:"1  
approved provident fund scheme 认可公积金计划 3lKIEPf6r  
approved provision 核准拨款 ~)()PO  
approved redeemable share 核准可赎回股份 ma-|L3 #  
approved regional stock 认可地区性证券 F`Pu$>8C  
approved retirement scheme 认可退休金计划 zmuq4-.  
approved subordinated loan 核准附属贷款 J,E&Uz95%  
arbitrage 套戥；套汇；套利 /0(4wZe~?  
arbitrageur 套戥者；套汇者 XbHcd8N T  
arbitrary amount 临时款项 Bw{W-&$o  
arrangement 措施；安排；协定 E6n;_{Se/S  
arrears 欠款 <@Ew-JU  
arrears of pay 欠付薪酬 ?lbX.+  
arrears of revenue 逾期未收税款；逾期未收的帐项 Gk!v-h9cq  
articles of association 组织章程；组织细则；组织章程细则 ;7qk9rz4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k5<lkC2z  
ascertainment of profit 确定利润 {V
I%]n{M  
"Asia Clear" “亚洲结算系统” 5Lue.U%a  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8l?]UFM>C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :CH'Bt4<  
Asian Development Fund [ADF] 亚洲发展基金 {Q4=GrS  
Asian dollar bond 亚洲美元债券 J,IOp-  
Asian dollar market 亚洲美元市场 ^up*KQ3u\  
Asian dollar rate 亚洲美元利率 N["(ZSS   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J :,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 DrW]`%Ql  
asked price 沽盘；喊价；索价；卖方报价 6.ap^9AD  
assessable income 应评税入息 + J_W}G  
assessable loss 应评税亏损 ,E/vHI8  
assessable profit 应评税利润 !&#CEF@J  
assessable value 应评税值 xv1$,|^ts  
assessed profit 估定利润
$'e.bh  
assessed value 经评估价值 QO|ODW+D  
assessment 评税；评定；估价；评税单 <01MXT-  
assessment number 评税编号；估价编号 az`5{hK  
assessment of additional tax 补加税评税 F.AO  
assessment of performance 业绩评估；实绩评价 /wIZ '  
Assessor 评税主任
/oWB7l&  
asset price bubbles 资产价格泡沫 p-ry{"XA  
asset-backed securities 具资产保证的证券 ]Q^oc  
assets accretion 资产增值 GTLlQy)'=  
assets and liabilities 资产与负债 )TXn7{M:  
assets betterment statement 资产递增表；资产改进表 x!G\-
2#  
assets lending 实物放款；有抵押贷款 #+r-$N.7  
assets of the company passing on the death 死者去世时转移的公司资产 GhQ.}@*  
assets pledged as security for liabilities 用作负债抵押的资产 k 9s3@S  
assets portfolio 资产投资组合 {qj>  
assets price 资产价格 n NAJ8z}Nt  
assets quality 资产质素 }LE.kd&  
assets realization 资产变现 7O"T`>  
assets refinancing arrangement 资产再集资安排 qo'pU/@  
assets securitization 资产证券化 23Eg|Xk  
assets situated outside Hong Kong 在香港以外地方的资产 >O~xu^N?  
assets stripping 削减资产；拆卖资产 -[+FVvS  
assets value 资产值 aIkxN&  
assignee 承让人 |/rBR!kPq  
assignment 转让；转让书；转让契 LV9\  
assignment of interest 权益转让 tMupX-V  
assignment of letters patent and trade mark 专利证书及商标转让 =niU6Q}  
assignment of property 物业转让；物业转让书 D b(a;o   
assignment right 转让权 8whjPn0  
assignor 转让人 7_A(1Lx/l7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 t6LTGWs/_o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 v3`J~,V<  
associate member 附属会员 mQ1QJ_;  
associated body corporate 相联法人团体 d{DlW |_  
associated company 相联公司；联属公司 [rGR1>U?i  
associated corporation 相联法团 *mBn''a"*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .i`+}@iA  
公认会计师公会〔英国〕 u*H2kn[DU  
Association of Futures Exchange Brokers 香港期货经纪协会 `t#C0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 k%c ?$n"  
association of underwriters 承保人组织 z#O{rwnl  
assumption of control 接管 ;9b?[G  
assurance 担保；保险；转易；转易书 _*&<hAZj  
assurance of interest 权益的转易 qB"y'UW8  
at 19XX price 按一九ＸＸ年价格计算 i"_JF-IbN  
at a discount 按赔价计算；按贴水价格计算；打折扣 r\L:JTZ$  
at a premium 按溢价计算；按升水价格计算 0
z\=uQ0  
at call 通知付款；按通知 23+>K  
at constant market price 按固定市价计算 )v'3pTs2  
at constant price 按固定价格计算 60QElJ9D  
at cost 按成本计算 %#|S  
at current market price 按当时市价计算；按现时市价计算 idz6m]{~yT  
at current price 按当时价格计算；按现时价格计算 BXm{x6\  
at factor cost 按要素成本计算；按生产要素成本计算 Be?mIwc_g  
at money-of-the-day price 按付款当日价格计算 ,P5HR+h  
at or better 按指定或较佳价位〔买卖指令〕 yUBic~S  
at par 按面值计算；平价 drF"kTD"7  
at sight 见票即付 \$9S_z
 
at the close 按收市盘 "BEU%,w  
at the opening 按开市盘 Ip?Ueaei  
attestation 见证；见证条款 <o p !dS  
at-the-money option 平价期权 o1YhYA  
attorney 受权人；受托代表人 /n(0nU[  
attornment 新拥有人承认书 MQp1j:CK  
attributable profit 可归属利润 .\< \J|3  
attributable share value 可归属股份价值 aiUn bP  
Auckland Stock Exchange 奥克兰证券交易所 u;y1leG  
auction 拍卖 d0|Q1R+3  
auctioneer 拍卖商  M3u[E  
audit 审计；核数 ,ad~6.Z_)  
Audit Commission 审计署 Rm6<"SLV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `5h$@  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 b>;5#OQfn  
audit review 帐目审查 vzs6YsA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )WuuU [(  
audited account 审计帐目；经审计的帐目 <g,xc)[  
audited annual account 经审计的周年帐目 Bxz{rR0XV  
audited balance sheet 经审计的资产负债表 -08Ys c  
auditor 核数师；核数主任；审计师 h&[!CtPm  
auditor's certificate 核数师证明书；审计师证明书 )V~<8/)  
auditor's report 核数师报告；审计师报告 DR^mT$  
Aussie bond 澳元债券 H| IsjC
c  
austerity budget 紧缩预算 bm(0raugs  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @$Z5Ag!  
Australia All Ordinaries Index 澳洲所有普通股票指数 &\K,kS[.r  
Australian Dollar [AUD] 澳元 <K|_M)/9  
Australian Options Market 澳大利亚期权市场 )p ,-TtV  
Australian Securities Commission 澳洲证券事务监察委员会 hoeOdWIpf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 i^="*t\i  
Australian Stock Exchange 澳大利亚证券交易所 oM QH-\(}  
Austrian Schilling [ATS] 奥地利先令 Y`\zLX"_m  
authentication 认证；鉴证 IjD: hR@
 
authority to purchase 委托购买证；委购书 [ *R8XXuL  
authorization 认可；核准；授权；授权书 tz._*n83  
authorization by direction 指示授权 CuU"s)  
authorization by instruction 指令授权 ^#XxqVdPk  
authorization by warrant 令状授权 ;I]TM#qGF  
authorization of unit trust 单位信托的认可 Hm1C|Qb  
authorized agent 指定代理人 d$b{KyUA  
authorized capital 法定资本 T?E2;j0h'#  
authorized clerk 出市员 \-
`L}$  
authorized dealer 认可交易商 S ^2'O7uj  
authorized financial institution 认可财务机构 ]';!r20  
authorized fund 认可基金 9JP{F  
authorized fund house 获授权的基金公司；认可基金公司 6 3Kec  
authorized institution 认可机构 ^:LF  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 r'w5i1C+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 u.$.RkNMQ  
authorized insurer 获授权保险人；获认可承保人 ,_P(!7Z8  
authorized investment 特准投资项目 tWL9>7]G  
authorized person 获授权人 K\=bpc"Fy  
authorized representative 获授权代表 bbS'ZkB\  
authorized share capital 法定股本 eBtkTWx5[/  
automated quotation system 自动报价系统 u[fQvdl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Cg8{NNeD  
自动交易系统〔香港期货交易所有限公司〕 2-UZ|y
 
automatic adjustment mechanism 自动调整机制 X[grVe  
automatic adjustment system 自动调整系统 T\. 8og  
Automatic Clearing House 自动票据交换所 E=HS'XKu[K  
automatic exchange rates accumulation system 自动化汇率累集系统 }MuXN<DDb  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :IbrV@gN{@  
automatic teller machine [ATM] 自动柜员机 Xgr|~(^  
autopay 自动转帐 R# mZYg  
available assets 可用资产 0Rrz   
available fiscal reserve 现存财政储备 z[] AH#h  
available profit 可用利润 li,kW`j+t  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 eAm7*2  
average 平均；平均数；海损 &Lk@Xq1  
average basic salary 平均基本薪金 Sg')w1  
average consumer expenditure 平均消费开支；一般消费开支 32YE%  
average cost 平均成本 {tF=c0Z  
average cost of land production 增辟土地平均成本 e7pN9tXGf  
average daily turnover 平均每日成交额 B_c(3n-"  
average daily wage rate 平均每日工资率 uqX"^dn4u  
average expenditure pattern 平均开支模式 <f8@Qij  
average growth rate 平均增长率 Z37Z  
average net fixed assets 固定资产平均净值 A3!NEFBK  
average of relatives 相对价格平均数 Qh?q0VKU^  
average price 平均价格 [Z~>7ayF+)  
average propensity to consume 平均消费倾向；一般消费倾向 z&cfFx#h)  
average propensity to save 平均储蓄倾向；一般储蓄倾向 r3pfG  
average rate 平均率 wp.'M?6`L  
average revenue 平均收入；平均收益 B=|yjA'Fg  
average stock 平均库存；平均存货 tAbIT;>  
average yearly rent 平均年租 -D38>#Y  
avoidance of double taxation 避免双重课税 /xj'Pq((}p  
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 c\]h YKA  
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