一些有用的会计术语(也不知道发的地方对不对)A

A: O t)}:oG  
A share Ａ股；甲类股份 fxd+0R;f  
abatement of tax 减税；减扣免税额 tB4mhX|\  
ABN AMRO Bank N.V. 荷兰银行 $P{`-Y
}a  
above-the-line expenditure 线上项目支出；经常预算支出 "-=fi 'D  
above-the-line receipt 线上项目收入；经常预算收入 =Dq&lm,n  
ABSA Asia Limited 南非联合亚洲有限公司 _qa]T'8  
absolute change 绝对数值变更 lKsn6c,]  
absolute expenditure 实际开支
)$!b`u  
absolute guideline figure 绝对准则数字 5_;-Qw  
absolute interest 绝对权益 kO\ O$J^S  
absolute order of discharge 绝对破产解除令 LI%dJ*-V  
absolute profit margin 绝对利润幅度 t5+p]7  
absolute value 实值；绝对值 Y1h)aQ5{  
absolutely vested interest 绝对既得权益 a?-&O$UHf\  
absorbed cost 已吸收成本；已分摊成本 6k t,q0  
absorption 吸收；分摊；合并 zFjz%:0  
absorption rate 吸收率；摊配率；分摊率 ii?T:T@
 
ACB Finance Limited 亚洲商业财务有限公司 9ngxkOGx  
acceptable form of reciprocity 合理的互惠条件 yJI~{VmU7  
acceptable rate 适当利率；适当汇率 3=d%WPgQ  
acceptance agreement 承兑协议 +4:eb)e  
acceptance for honour 参加承兑 !mxH/{+|n  
acceptor 承兑人；接受人；受票人 BEOPZ[Q|c  
acceptor for honour 参加承兑人 hWy@?r.  
accident insurance 意外保险 qnp}#BZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 n<C] 6H  
accident insurance scheme 意外保险计划 <L]Gk]k_R  
accident year basis 意外年度基准 ?0; 2ct  
accommodation 通融；贷款 R,BJr y  
accommodation bill 通融票据；空头票据 Z[nHo'  
accommodation party 汇票代发人 (,h2qP-;ud  
account balance 帐户余额；帐户结余 w1tM !4r  
account book 帐簿 b=5w>*  
account collected in advance 预收款项 3Z?ornS  
account current book 往来帐簿 J9[7AiEd(/  
account of after-acquired property 事后取得的财产报告 ;].X;Ky<  
account of defaulter 拖欠帐目 E:K
4k <  
account payable 应付帐款 $9X+dvu*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6.)ug7a
F  
account receivable 应收帐款 Eiu/p&ct  
account receivable report 应收帐款报表 2K9X(th1  
account statement 结单；帐单；会计财务报表 !'N@ZZ  
account title 帐户名称；会计科目 B@(d5i{h  
accountant's report 会计师报告 #4Z e2T|  
Accountant's Report Rules 会计师报告规则 ^4fvV\ne_~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +mWf$+w  
Accounting Arrangements 《会计安排》 c-k3<|H`  
accounting basis 会计基础 P*6m~`"5  
accounting by Official Receiver 破产管理署署长呈交的帐目 !.'D"Me>  
Accounting Circular 《会计通告》 un 5r9  
accounting class 会计类别 A`uHZCwJ5  
accounting date 记帐日期；会计结算日期 iE''>Z  
accounting for money 款项核算 T_S3_-|{==  
Accounting Officer 会计主任 t1w]L  
accounting period 会计报告期；会计期 +;~N; BT  
accounting policy 会计政策；会计方针 -zFJ)!/?  
accounting practice 会计惯例 6Hnez@d  
accounting principle 会计准则 ?z.?(xZ 6  
accounting record 会计记录 !`e`4y*N  
accounting report 会计报告 v^JzbO~|gj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |#_p0yPy  
Accounting Society of China 中国会计学会 ?"Ez  
accounting statement 会计报表 ;<M}ZL@m  
accounting system 会计制度；会计系统 Ikdj?"+O  
accounting transaction 会计事项；帐务交易 gkd4)\9  
accounting treatment 会计处理
gk|>E[.  
accounting year 会计年度 m8L *LB  
accretion 增值；添加 r0}x:{$M  
accrual 应计项目；应累算数目 A^,E~Z!x  
accrual basis 应计制；权责发生制 jc"sPrv5  
accrual basis accounting 应计制会计；权责发生制会计 ~LuGfPO^  
accrue 应累算；应计 6=/sEzS'  
accrued benefit 应累算利益 RxqNgun@  
accrued charges 应计费用 )c4tGT<  
accrued cumulative preference share dividend 应累算的累积优先股股息 YD[HBF)~j  
accrued expenses 应累算费用 5[4wN( )  
accrued interest payable 应付利息；应计未付利息 qHub+"2  
accrued interest receivable 应收利息；应计未收利息 -*k2:i`  
accrued right 累算权益 &za }THm  
accruing profit 应累算的利润 <J<"`xKL  
accumulated fiscal reserve 累积财政储备 K80f_iT5  
accumulated profit 累积利润；滚存溢利 ,,uhEoH  
accumulated reserve 累积储备 ;8^k=8  
accumulation of surplus income 累积收益盈余 H1c8]}  
acquired assets 既得资产 R$awo/'^  
acquisition 收购；购置；取得 YIRe__7-NU  
acquisition cost 购置成本 vcFR Td  
acquisition expenses 购置费用 c K\   
acquisition of 100% interest 收购全部股权 mS'Ad<  
acquisition of control 取得控制权 j{Px}f(=  
acquisition of fixed assets 购置固定资产 }!_z\'u  
acquisition of shell “买壳” x:Q\pZ  
acquisition price 收购价 !\7M7  
act of God 天灾 ~6;I"0b5  
acting partner 执事合伙人 3`&FXgo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D>y5&`  
active partner 积极参与的合伙人 @/^<9  
active trading 交投活跃 8r(awp  
actual circulation 实际流通 "Ol:ni1  
actual cost 实际成本 zwV!6xG  
actual expenditure 实际开支；实际支出 \ UrD%;sq  
actual income 实际入息；实际收入；实际收益 DP),~8  
actual market 现货市场 X:UlL"G  
actual price 现货价；实际价格 ]owgsR  
actual profit 实际利润 th73eC'  
actual quotation 实盘；实际价位；实际报价 ^W$R{`  
actual year basis 按实际年度计算 Hl}lxK,]  
actuals 实货 :f[ w  
actuarial investigation 精算调查 eE'P)^KV  
actuarial principle 精算原则 LL e*|:  
actuarial report 精算师报告 p/(Z2N"  
Actuarial Society of Hong Kong 香港精算学会 .jD!+wv{9  
actuarial valuation 精算师估值 R%
szN.cI  
actuary 精算师 *F%1~  
ad referendum agreement 暂定协议；有待覆核的协定  ?^Aj\z>  
ad valorem duty 从价税；按值征税 "|X'qKS(H{  
ad valorem duty system 从价税制 %Lh%bqGz  
ad valorem fee 从价费  ijOp{  
ad valorem tariff 从价关税 lNxP  
additional allowance 额外免税额 .6`r`|=  
additional amount for unexpired risk 未过期风险的额外款额 [ iTP:8  
additional assessable profit 补加应评税利润 `o#(YEu  
additional assessment 补加评税 inU5eronuj  
additional commitment 额外承担 8e-nzc,]  
additional commitment vote 额外承担拨款 A8.noV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6m$X7;x}  
additional dependent parent allowance 供养父母额外免税额 {`D]%e
RO  
additional provision 额外拨款 ~Y`ys[Z m  
additional stamp duty 附加印花税 D`@a*YIq  
additional tax 补加税罚款；补加税款 wKpBH}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J+t51B(a  
adjudged bankrupt 被裁定破产 O(I^:_eH  
adjudicated bankrupt 裁定破产人 Xr K29a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %w^*7Oi  
adjudication of bankruptcy 裁定破产；宣告破产 A{s-
g>s  
adjudication of insolvency 裁定无力偿还债务 /C8}5)  
adjusted actual 经调整的实数；调整后的实数 zd5=W"Y;]  
adjusted current assets 经调整的流动资产；调整后的流动资产 <\epj=OclV  
adjusted figure 经调整的数字；调整后的数额 +r!NR?^m  
adjusted liabilities 经调整的负债；调整后的负债 ]6M<c[H>  
adjusted loss 经调整的亏损；调整后的亏损 I-^sJ@V;  
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 ei4LE XQ16  
adjusted profit 经调整的利润；调整后的利润 U^KWRqt  
adjusted surplus 经调整的盈余额；调整后的盈余额 !!Ww#x~k$[  
adjusted value 经调整的价值；调整后的价值 ^gcB+  
adjustment 调整；修订；理算〔保险〕 bdWdvd:  
adjustment centre 调剂中心 48wt  
adjustment lag 调整过程的时间差距；调整时差 W7n^]~V  
adjustment mechanism 调整机制 YA pC|R,^  
adjustment of loss 亏损调整 eOb--@~8  
adjustment process 调整过程；调整程序 rY(7IX  
adjustment range 调整幅度 ~T;:Tg*  
administered exchange rate 受管制汇率 9KX% O-'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B(M-;F  
administration expenses 行政费用 L6CI9C;-b  
administration fee 手续费；行政费 bIGcszWr  
administration in bankruptcy 破产管理 -m}'I8  
administration order 遗产管理令 ?'~u)O(n  
administrator 管理人；遗产管理人 68
P'<|u?  
administrator of the estate 遗产管理人 (qFZF7(Xa  
admission of debt 债项承认书 Lan|(!aW  
admission of proof 接纳债权证明 MDytA0M  
advance 放贷款项；垫付款项；预支款项；预付款项 MxpAh<u!vF  
advance account 暂支帐目；预付款帐户 n>pJ/l%`  
advance compensation 预付补偿金 8;pY-j #  
advance from shareholder 股东垫款 aUNA` L  
advance pending reimbursement 预支以待日后付还 G4c@v1#%.  
advanced economy 先进经济体系 bJn&Y  
advancement 预付；预付财产 /%;J1{O  
advances warrant 垫款令 BeFyx"NBg  
advancing 贷出 D4c'6WGb@  
adverse balance 逆差 f~W+Rt7o  
adverse exchange 逆汇 9_wDh0b~p  
advertisement addressed to shareholders 在报章刊登的致股东通告 JL4E`  
advice for collection 托收通知书 C:No ^nH>  
advice of drawing 提款通知书；汇票通知书 =-Hhm($n  
advice of payment 付款通知 .I~:j`K6  
Advisory Committee [Securities and Futures Commission] WA2NjxYz  
谘询委员会〔证券及期货事务监察委员会〕 GcN}I=4|  
Advisory Committee on Diversification 经济多元化谘询委员会 Lx>[`QT  
affidavit 誓章；遗产申报誓章 +-qk\sQ  
affidavit of no receipt 述明无收款的誓章 oo;<I_#07  
affiliate 联号；联营公司；附属公司 \bT0\ (Js\  
affiliated company 附属公司；联号；联营公司 }*bp4<|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <eEIR  
affordability 负担能力 oF$#7#0`;8  
African Development Bank [AfDB] 非洲开发银行 jywS<9c@  
after-acquired property 事后取得的财产 3!F^vZ.  
after-hours dealing 市后交易 }IWt\a<d  
after-tax profit 税后盈利；税后利润；税后溢利 Yr{hJGw[  
agency agreement 代理协议
E+i(p+=4  
agency expenses 代理机构的开支 *@bz<{!  
agency fee 代理费 H<!q@E ;  
Agency Law 《代理法》 gOnZ#  
agent 代理人；承销人 v76P?[  
agent of company 公司代理人 Ra53M!>]  
agent's fee 代理人费；经纪费  d;>G  
aggregate 总计；总数；总体数字 0V-jOc  
aggregate amount 总款额；总额 odca?  
aggregate assets and liabilities 总体资产与负债 jR}EBaI}  
aggregate at constant price 按固定价格计算的总体数字 /1Gmga5  
aggregate demand 总需求 #W8F_/!n|  
aggregate gross position 总持仓量 c/88|k  
aggregate limit 总限额 JYj*.Q0  
aggregate of salaries tax 合计薪俸税 WYF8?1dt +  
aggregate performance 总体表现；总体业绩 FR6 W-L  
aggregate supply 总体供应 6IRRRtO(  
aggregate surplus 总盈余 GXm#\)  
aggregate total 整体总额 >"IG\//I  
aggregate value 总值；合计价值 ym5@SBqIx  
aggregated basis 合计基准 -3yK>\y=|  
aggregated net chargeable income 合计应课税入息实额 5ph CEKt;  
aggregation 合并计算；合计；总和 rZwSo]gp  
aggregation of incomes of husband and wife 夫妇入息合并计算 @+t|Aa^g  
aggregation of property 财产的总和 6h5g!GQD  
agio 差价；贴水 ! (lF#MG}  
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-I@Cyl  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7WH'GoBh  
《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》 'qEw]l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w_>\Yd[  
《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》 r'nPP6`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pf'DbY!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 z*.G0DFw  
agreement for a settlement 授产协议 423%K$710  
agreement for assignment 转让协议 cvy 5|;-u  
agreement for sale 售卖协议；买卖协议 ]#4kqj}  
agreement for sale and purchase 买卖协议 q !9;JrX  
agreement for the payment of interest 支付利息协议 SrNc  
agreement for the repayment of money 还款协议 yCR8c,
'8  
agreement of reinsurance 再保险协议 C.ynOo,W  
Agricultural Bank of China 中国农业银行 Cxq|N]E  
air passenger departure tax 飞机乘客离境税 tvf.K+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 wz3X;1l`c  
airport tax 机场税 JAKs [@:  
alcohol duty 酒精税 3mofp`e  
alienation 让与；让渡；转让 nygGI_[l  
alimony 生活费；赡养费 /-!Fr:Ox>  
All Ordinaries Index [AOI] 所有普通股指数
O)V;na  
all risks 全险；综合险 &8f/6dq
 
All Sales Record for Stock Market 《股票市场成交报告》 h-"q <eY"  
Allied Capital Resources Limited 新联财务有限公司 l"[.Q>d  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E4o{Z+C  
allocation letter 拨款信件 %6@)fRw  
allocation of fund 分配款项；预留款项 zjA#8;h~w  
allocation of profit 利润分配；溢利分配 pHb,*C</  
allocation warrant 拨款令 DjaXJ?'  
allotment 分配；配股 pjS##pgVq  
allotment notice 股份配售通知；配股通知 c nv%J}wq  
allotment of shares 股份分配 _,0.h*c  
allowable 可获宽免；免税的 /,uxj5_cT  
allowable business loss 可扣除的营业亏损 _;^x^  
allowable expenses 可扣税的支出 Oto8?4[n  
allowance 免税额；津贴；备抵；准备金 $X;O
K  
allowance for debts 债项的免税额 vh&~Y].W Y  
allowance for depreciation by wear and tear 耗损折旧免税额 nLAwo3  
allowance for funeral expenses 殡殓费的免税额 du}HTrsC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hd9~Zw]V  
allowance for repairs and outgoings 修葺及支出方面的免税额 Has}oe[  
allowance to debtor 给债务人的津贴 ^L.I9a#]  
alteration of capital 资本更改 2HVqJib4Yn  
alternate trustee 候补受托人 y`$qcEw  
amalgamation 合并 'LG\]h>+)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sF)$<[w
 
ambit of charges 征税范围；收费范围 !Z>,dN  
amended valuation 经修订的估值 #tUhul/O  
American Commodities Exchange 美国商品交易所 TDfloDxA  
American Express Bank Limited 美国运通银行 ORKJy)*"  
American Stock Exchange 美国证券交易所 9$U>St  
amortization 摊销 .<%q9Jy#  
amount due from banks 存放银行同业的款项 }\H.
G  
amount due from banks abroad 存放海外银行同业的款项 jtfC3E,U  
amount due from holding companies 控股公司欠款 cM9>V2:P  
amount due from local banks 存放本港银行同业的款项 ~)$R'=  
amount due to banks 银行同业的存款 w(_:+-rqQ<  
amount due to banks abroad 海外银行同业的存款 L-U4 8 i  
amount due to holding companies 控股公司存款 p`&{NR3+  
amount due to local banks 本港银行同业的存款 ?>ZrdfTwz,  
amount due to outport banks 外埠银行同业的存款 c8]%,26.  
amount for note issue 发行纸币的款额 h*KDZ+{)  
amount of bond 担保契据的款额 ik?IC$*n3i  
amount of consideration 代价款额 ^y ', l  
amount of contribution 供款数额 B!`.,3  
amount of indebtedness 负债款额 BQUYT/$(  
amount of principal of the loan 贷款本金额 a'-xCV|^  
amount of rates chargeable 应征差饷数额 jxW/"Q   
amount of share capital 股本额 )IK%Dg(v  
amount of sums assured 承保款额 E)Qg^DHP/  
amount of variation 变动幅度 V6ECL6n  
amount of vote 拨款数额 q2|z \  
amount payable 应付款额 JcP<@bb>B  
amount receivable 应收款额 jJYCGK$=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g3vbskY|  
analysis 分析 SZ4y\I  
ancillary risk 附属风险 NE`;=26c  
annual account 周年帐目；周年帐目报表；年度决算；年结 tjV63`LD  
annual accounting date 年结日期 $=>:pQbBVX  
annual allowance 每年免税额；年积金；年度津贴；年津 B^/Cx  
annual balance 年度余额 ZR3sz/ulLd  
annual disposable income 每年可动用收入 :T6zT3(")D  
annual estimates 周年预算 tculG|/  
annual fee 年费 s$9ow<oi]  
annual general meeting 周年大会 sX>|Y3S\U  
annual growth rate 年增率；每年增长率 yTbtS-  
annual long-term supplement 长期个案每年补助金 K; hP0J  
annual pensionable emolument 可供计算退休金的年薪 }Dcpe M?  
annual report 年报 OmK0-fa/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j&.JAQ*2;  
annual return 周年报表；周年申报表；每年报税表格 Tf$>^L  
Annual Return Rules 《周年报表规则》 /L$q8+  
annual review of consumer prices 每年消费物价回顾 +NB5Fd4  
annual roll-forward basis 逐年延展方式 R(y`dQy<K  
annual salary 年薪 nx`W!|g$`  
annual statement 年度报表；年度决算表 lr)MySsu#H  
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 z-0 N/?x1  
annuitant 年金受益人 t':*~b{V@7  
annuity 年金 70*yx?TV  
annuity contract 年金合约 &SZAe/3+  
annuity on human life 人寿年金 {Xpjm6a7  
antecedent debt 先前的债项 \(f82kv  
ante-dated cheque 倒填日期支票 ss|n7  
anticipated expenditure 预期开支 )"P.n-aF  
anticipated net profit 预期纯利 Tnf&32IA  
anticipated revenue 预期收入 gi@&Mr)fS  
anti-inflation measure 反通货膨胀措施 DT;;4-{  
anti-inflationary stance 反通货膨胀立场 ou|3%&*"  
apparent deficit 表面赤字 b[n6L5P5m2  
apparent financial solvency 表面偿债能力 @ohJ'
 
apparent partner 表面合伙人 _fj@40i M  
application for personal assessment 个人入息课税申请书 Um/ g&k  
application of fund 资金应用 JZyEyN  
application to release as liquidator and to destruct the books of accounts and documents 8BS$6Pa  
申请免除清盘人职务及毁灭帐簿与文件 :/Y4I)'  
appointed actuary 委任精算师 =5pwNi_S  
appointed auditor 委任核数师；委任审计师 Q3)[ *61e  
appointed trustee 委任的受托人 E9 #o0Di  
appointer 委任人 1U~'8=-  
apportioned pro rata 按比例分摊 uWXxK"J.  
apportionment 分配；分摊 kmfz.:j{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pek5P4W_  
apportionment formula 分摊方程式 sh<JB`^$(?  
apportionment of estate duty 遗产税的分摊 K}S=f\Q]  
appraisal 估价；评估 ? zic1i  
appreciable growth 可观增长 y(K:,CI  
appreciable impact 显着影响 b$Bq#vdg:  
appreciable increase 可观增长 <C*%N;F5R  
appreciation 增值；升值 }2?-kj7  
appreciation against other currencies 相对其他货币升值 Si#XF[/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _{i-.
;K  
appreciation tax 增值税 99q$>nx,w  
appropriation 拨款；拨用；拨付 ,n5 [Y)  
appropriation account 拨款帐目 Zr\G=0`  
Appropriation Bill 拨款法案 1-4*Y
rA  
appropriation-in-aid system 补助拨款办法 9Cb>J  
approved assets 核准资产 Me,AE^pgL'  
approved basket stock 认可一篮子证券 /8(t:  
approved budget 核准预算 7 Uu  
approved charitable donation 认可慈善捐款 9JC8OSjJ  
approved charitable institution 认可慈善机构 !.{{QwZ  
approved currency 核准货币；认可货币 i6h0_q
8 >  
approved estimates 核准预算 CBx5:}t  
approved estimates of expenditure 核准开支预算 |-AR)Smt  
approved overseas insurer 核准海外保险人 );F /P0P  
approved overseas trust company 核准海外信托公司 9VTE?,  
approved pooled investment fund 核准汇集投资基金 v".u#G'u  
approved provident fund scheme 认可公积金计划 O~#OVFJ9=  
approved provision 核准拨款 5Ul=Nv]  
approved redeemable share 核准可赎回股份 dI8y}EbE~  
approved regional stock 认可地区性证券 f9E.X\"  
approved retirement scheme 认可退休金计划 bzMs\rj\  
approved subordinated loan 核准附属贷款 "l09Ae'V  
arbitrage 套戥；套汇；套利 oxqD/fY  
arbitrageur 套戥者；套汇者 dG]s_lb9H  
arbitrary amount 临时款项 kmL~H1qd  
arrangement 措施；安排；协定 Vuo 8[h>  
arrears 欠款 {[B`q  
arrears of pay 欠付薪酬 iuq%Q\0@w  
arrears of revenue 逾期未收税款；逾期未收的帐项 b{JxTT}03  
articles of association 组织章程；组织细则；组织章程细则 Sh5SOYLz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 laFF/g;sRC  
ascertainment of profit 确定利润 ;,_c1x/F  
"Asia Clear" “亚洲结算系统” J 9k~cz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ! XNTk]!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9o5_QnGE  
Asian Development Fund [ADF] 亚洲发展基金 y {1p#  
Asian dollar bond 亚洲美元债券 nxYp9,c"  
Asian dollar market 亚洲美元市场 1(U\vMb  
Asian dollar rate 亚洲美元利率 <wt9K2,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 W>7o ec  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )/<\|mR  
asked price 沽盘；喊价；索价；卖方报价 B,dKpz;kFg  
assessable income 应评税入息 ODqWXw#  
assessable loss 应评税亏损 u%Yr&u  
assessable profit 应评税利润 qg@Wzs7c~  
assessable value 应评税值 TBqJ.a  
assessed profit 估定利润 Mio~CJ"?  
assessed value 经评估价值 "Q@ZS2;A  
assessment 评税；评定；估价；评税单 GwVSRI:[N  
assessment number 评税编号；估价编号 {YgB?kt5  
assessment of additional tax 补加税评税 }h)[>I(  
assessment of performance 业绩评估；实绩评价 bQM_rqjJGw  
Assessor 评税主任 |[lM2  
asset price bubbles 资产价格泡沫 ddD $
4+  
asset-backed securities 具资产保证的证券 R'r^v  
assets accretion 资产增值 lFLiW  
assets and liabilities 资产与负债 gobqS+c  
assets betterment statement 资产递增表；资产改进表 Z66@@?`  
assets lending 实物放款；有抵押贷款 S}*%l)vfR  
assets of the company passing on the death 死者去世时转移的公司资产 @=[S
sS  
assets pledged as security for liabilities 用作负债抵押的资产 ^E8e
W  
assets portfolio 资产投资组合 ~\m|pxcj  
assets price 资产价格 NLxsxomj  
assets quality 资产质素 ztS'Dp}q<  
assets realization 资产变现 Ot} E  
assets refinancing arrangement 资产再集资安排 sj@'C@oK  
assets securitization 资产证券化 V<!E9/4rS  
assets situated outside Hong Kong 在香港以外地方的资产 /\9X0a2h|E  
assets stripping 削减资产；拆卖资产 l;g8_uyjv7  
assets value 资产值 sf5koe  
assignee 承让人 az]S&\i7T  
assignment 转让；转让书；转让契 ='cr@[~i  
assignment of interest 权益转让 4RqOg1  
assignment of letters patent and trade mark 专利证书及商标转让 DNaU mz  
assignment of property 物业转让；物业转让书 7L:$Amb_F  
assignment right 转让权 ;-d :!*  
assignor 转让人 o5FBqt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 obE_`u l#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 93d ht  
associate member 附属会员 B6b {hsO  
associated body corporate 相联法人团体 [sY>ac  
associated company 相联公司；联属公司 ?9801Da#/  
associated corporation 相联法团 `jb?6;15  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |EaEdA@T  
公认会计师公会〔英国〕 =e,2/Ep{i  
Association of Futures Exchange Brokers 香港期货经纪协会 8Mq] V v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =ITMAC\  
association of underwriters 承保人组织 <zK9J?ZQW>  
assumption of control 接管 ,9f$an  
assurance 担保；保险；转易；转易书 @BN cIJk9  
assurance of interest 权益的转易 q<b;xx  
at 19XX price 按一九ＸＸ年价格计算 (k..ll p~  
at a discount 按赔价计算；按贴水价格计算；打折扣 J,E'F!{  
at a premium 按溢价计算；按升水价格计算 &6E^<v?]  
at call 通知付款；按通知 Gu:aSb  
at constant market price 按固定市价计算 s3G3_&  
at constant price 按固定价格计算 Q[y75 [  
at cost 按成本计算 (v^L2Po  
at current market price 按当时市价计算；按现时市价计算 BS#@ehdig  
at current price 按当时价格计算；按现时价格计算 f,Sybf/uHh  
at factor cost 按要素成本计算；按生产要素成本计算 ds4)Nk4%O  
at money-of-the-day price 按付款当日价格计算 Au,}5=+`P  
at or better 按指定或较佳价位〔买卖指令〕 4PEJ}BW  
at par 按面值计算；平价 ;%#@vXH[Oo  
at sight 见票即付 Ss&R!w9p  
at the close 按收市盘 jv]:`$}G\  
at the opening 按开市盘 rK2*DuE  
attestation 见证；见证条款 65Ysg}x  
at-the-money option 平价期权 $N=A,S  
attorney 受权人；受托代表人 G~e`O,
+  
attornment 新拥有人承认书 c]W]m`:  
attributable profit 可归属利润 \+g95|[/  
attributable share value 可归属股份价值 C``%<)WC  
Auckland Stock Exchange 奥克兰证券交易所 #kV`G.EX  
auction 拍卖 W&6P%0G/  
auctioneer 拍卖商 -~ `5kO~  
audit 审计；核数 2Fce| Tn  
Audit Commission 审计署 @M"h_Z1#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] pVw)"\S%  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Q<r O5 -K  
audit review 帐目审查 x1$tS#lS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u[^(s_  
audited account 审计帐目；经审计的帐目 oZ@_o3VG  
audited annual account 经审计的周年帐目 Y2w 9]:J  
audited balance sheet 经审计的资产负债表 M*E4:A9_M  
auditor 核数师；核数主任；审计师 r$6z{Na\[  
auditor's certificate 核数师证明书；审计师证明书 #oi4!%*M  
auditor's report 核数师报告；审计师报告 fdCsn:  
Aussie bond 澳元债券 .c+RFX@0  
austerity budget 紧缩预算 a$FELlMv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H.Z:at5n  
Australia All Ordinaries Index 澳洲所有普通股票指数 56AaviEC  
Australian Dollar [AUD] 澳元 ab' f:  
Australian Options Market 澳大利亚期权市场 V2'(}k  
Australian Securities Commission 澳洲证券事务监察委员会 #T n~hnW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^c^9kK'
 
Australian Stock Exchange 澳大利亚证券交易所 VzMoWD;  
Austrian Schilling [ATS] 奥地利先令 t}`|\*a  
authentication 认证；鉴证 ]`y4n=L
.  
authority to purchase 委托购买证；委购书 Kig.hHj@  
authorization 认可；核准；授权；授权书 HlY4%M5q/  
authorization by direction 指示授权 >0i?}  
authorization by instruction 指令授权 o_EXbS]C  
authorization by warrant 令状授权 } CJQC
 
authorization of unit trust 单位信托的认可 d"nE+pgE  
authorized agent 指定代理人 z_< 7T4  
authorized capital 法定资本 %"DEgIP  
authorized clerk 出市员 kkFE9:[-c&  
authorized dealer 认可交易商 M>0=A  
authorized financial institution 认可财务机构
][6$$Lz  
authorized fund 认可基金 g{f1JTJ7  
authorized fund house 获授权的基金公司；认可基金公司 \A5cM\-  
authorized institution 认可机构 VD+8j29  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6,0pkx&Nv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ."PR Z,  
authorized insurer 获授权保险人；获认可承保人 ;vF8V`f  
authorized investment 特准投资项目 ~|pVz/s|G  
authorized person 获授权人 }O@S;[v S  
authorized representative 获授权代表 wr8n*Du  
authorized share capital 法定股本 %dS7u$Rnh  
automated quotation system 自动报价系统 ZqkP# ]+Y'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] JQE^ bcr  
自动交易系统〔香港期货交易所有限公司〕 .7Ys@;>B  
automatic adjustment mechanism 自动调整机制 @=b0>^\m  
automatic adjustment system 自动调整系统 As1Er[>  
Automatic Clearing House 自动票据交换所 #* 
S0d1  
automatic exchange rates accumulation system 自动化汇率累集系统 )AqM?FE4R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OtF{=7  
automatic teller machine [ATM] 自动柜员机 VE6T&fz`  
autopay 自动转帐 yK0Q,   
available assets 可用资产 EUe2<G  
available fiscal reserve 现存财政储备 D_9&=aa'  
available profit 可用利润 =6j  5,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 91%+Bf()J6  
average 平均；平均数；海损 ~7b
'4\  
average basic salary 平均基本薪金 C%"h1zWE:  
average consumer expenditure 平均消费开支；一般消费开支 o~gduNG#  
average cost 平均成本 rr*",a"}m  
average cost of land production 增辟土地平均成本 @|%t<{y^I  
average daily turnover 平均每日成交额 naXo <B  
average daily wage rate 平均每日工资率 DhY9)>4M  
average expenditure pattern 平均开支模式 iX.=8~3  
average growth rate 平均增长率 Rmn|"ZK  
average net fixed assets 固定资产平均净值 X!CLOHVAa  
average of relatives 相对价格平均数 >;HbDp  
average price 平均价格 bUAjt>+  
average propensity to consume 平均消费倾向；一般消费倾向 "(/|[7D)  
average propensity to save 平均储蓄倾向；一般储蓄倾向 l?a(=  
average rate 平均率 ,<|EoravH  
average revenue 平均收入；平均收益 r1-?mMSU&  
average stock 平均库存；平均存货 . %tc7`k8  
average yearly rent 平均年租 ).N}x^  
avoidance of double taxation 避免双重课税 TpZ) wC  
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 ePIBg(  
l8GziM{lp  
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