一些有用的会计术语(也不知道发的地方对不对)A

A: 6AAz  
A share Ａ股；甲类股份 B-*+r`@
Bd  
abatement of tax 减税；减扣免税额 9}rS(/@ }  
ABN AMRO Bank N.V. 荷兰银行 ^UP`
%egR  
above-the-line expenditure 线上项目支出；经常预算支出 *7uH-u"5d  
above-the-line receipt 线上项目收入；经常预算收入 ZF!h<h&,  
ABSA Asia Limited 南非联合亚洲有限公司 9 P
l  
absolute change 绝对数值变更 Kn5~d(:  
absolute expenditure 实际开支 Wf+cDpK  
absolute guideline figure 绝对准则数字 `KZm0d{H  
absolute interest 绝对权益 5'OrHk;u  
absolute order of discharge 绝对破产解除令 n1Yp1"2b[  
absolute profit margin 绝对利润幅度 zO-z%y  
absolute value 实值；绝对值 Ouk^O}W6  
absolutely vested interest 绝对既得权益 q}3`|'3  
absorbed cost 已吸收成本；已分摊成本 rDdoOb]B  
absorption 吸收；分摊；合并 is?{MJZ_  
absorption rate 吸收率；摊配率；分摊率 ?>7[7(|  
ACB Finance Limited 亚洲商业财务有限公司 ROH|PKb7  
acceptable form of reciprocity 合理的互惠条件 g9 .Q<JwO  
acceptable rate 适当利率；适当汇率 .73X3`P25  
acceptance agreement 承兑协议 j*|VctM  
acceptance for honour 参加承兑 =/@D8{pU  
acceptor 承兑人；接受人；受票人 0{
5w 6  
acceptor for honour 参加承兑人 S,88*F(<^q  
accident insurance 意外保险 L^1NY3=$  
Accident Insurance Association of Hong Kong 香港意外保险公会 R)c?`:iUB  
accident insurance scheme 意外保险计划 A#e%^{q$  
accident year basis 意外年度基准 Yj&F;_~  
accommodation 通融；贷款 )v'WWwXY>  
accommodation bill 通融票据；空头票据 l0|5t)jF-  
accommodation party 汇票代发人 LP.]9ut  
account balance 帐户余额；帐户结余 .yoH/2h  
account book 帐簿 g_;\iqxL  
account collected in advance 预收款项 /J]5H  
account current book 往来帐簿 fW?vdYF  
account of after-acquired property 事后取得的财产报告 P0;n9>g  
account of defaulter 拖欠帐目 /p/]t,-j2  
account payable 应付帐款 |Tv#4st  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `aOFs+<)  
account receivable 应收帐款 * `JYC  
account receivable report 应收帐款报表 z0d.J1VW  
account statement 结单；帐单；会计财务报表 lov!o:dJ  
account title 帐户名称；会计科目 *IB4[6  
accountant's report 会计师报告 pE`})/?\*  
Accountant's Report Rules 会计师报告规则 D,k6$`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f[]dfLS"W  
Accounting Arrangements 《会计安排》 _qF+tm  
accounting basis 会计基础 C"y(5U)d  
accounting by Official Receiver 破产管理署署长呈交的帐目 dn&s*  
Accounting Circular 《会计通告》  {y)=eX9  
accounting class 会计类别  CT&|QH{  
accounting date 记帐日期；会计结算日期 !Z1@}`V&;  
accounting for money 款项核算 0j^Kgx  
Accounting Officer 会计主任 B`EJb71^Xy  
accounting period 会计报告期；会计期 L
c}LGq!  
accounting policy 会计政策；会计方针
T6'^EZZY  
accounting practice 会计惯例 ko!)s  
accounting principle 会计准则 kXViWOXU^  
accounting record 会计记录 EfqX y>W  
accounting report 会计报告 21n?=[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v_yw@  
Accounting Society of China 中国会计学会 t$`r4Lb9/  
accounting statement 会计报表 `~cqAs}6]Q  
accounting system 会计制度；会计系统 ___~D dq  
accounting transaction 会计事项；帐务交易  \__i  
accounting treatment 会计处理 91/Q
9xY  
accounting year 会计年度 \UA[  
accretion 增值；添加 VMZMG$C  
accrual 应计项目；应累算数目 n3WlZ!$  
accrual basis 应计制；权责发生制 aHD]k8m z  
accrual basis accounting 应计制会计；权责发生制会计 )L? P}$+  
accrue 应累算；应计 ,Co|-DYf}  
accrued benefit 应累算利益 !M(xG%M-V  
accrued charges 应计费用 6W/`07'  
accrued cumulative preference share dividend 应累算的累积优先股股息 %O;:af"Ja8  
accrued expenses 应累算费用 W"scV@HKu  
accrued interest payable 应付利息；应计未付利息 EAUEQk?9  
accrued interest receivable 应收利息；应计未收利息 YqscZ(L:y  
accrued right 累算权益 `Gs9Xmc|  
accruing profit 应累算的利润 j/DzCcp7  
accumulated fiscal reserve 累积财政储备 )+#` CIv  
accumulated profit 累积利润；滚存溢利 H8=N@l  
accumulated reserve 累积储备 juJklSD  
accumulation of surplus income 累积收益盈余 {FI&^39 F$  
acquired assets 既得资产 cTifC1Pf  
acquisition 收购；购置；取得 "69s)~  
acquisition cost 购置成本 t5Sy V:fP  
acquisition expenses 购置费用 KS+'|q<?w  
acquisition of 100% interest 收购全部股权 Q3'llOx  
acquisition of control 取得控制权 !t"4!3  
acquisition of fixed assets 购置固定资产 Z{*\S0^ST  
acquisition of shell “买壳” b1I]>\  
acquisition price 收购价 PrqlTT}Px  
act of God 天灾 p%ki>p )E|  
acting partner 执事合伙人 gt)I(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g>%o #P7  
active partner 积极参与的合伙人 8]c2r%J  
active trading 交投活跃 JtE M,tK  
actual circulation 实际流通 G/E+L-N#`
 
actual cost 实际成本 }:zE< bK  
actual expenditure 实际开支；实际支出  1~gnc|?  
actual income 实际入息；实际收入；实际收益 l$KA)xbI  
actual market 现货市场 <)Dj9' _J  
actual price 现货价；实际价格 FaAC&F@u  
actual profit 实际利润 MpT8" /.]A  
actual quotation 实盘；实际价位；实际报价 Q0sI(V#  
actual year basis 按实际年度计算 hgG9m[?K  
actuals 实货 M-VX;/&FR  
actuarial investigation 精算调查 "nynl'Ryk  
actuarial principle 精算原则 '@v\{ l  
actuarial report 精算师报告 SO/c}vnBB  
Actuarial Society of Hong Kong 香港精算学会 E:68?IJ  
actuarial valuation 精算师估值 @mCEHI{P  
actuary 精算师 
C[cbbp  
ad referendum agreement 暂定协议；有待覆核的协定 .^`{1%  
ad valorem duty 从价税；按值征税 aqZi:icFa  
ad valorem duty system 从价税制 u,ho7ht3(  
ad valorem fee 从价费 WCZjXDiwJ  
ad valorem tariff 从价关税 :U|1xgB  
additional allowance 额外免税额 )rU  
additional amount for unexpired risk 未过期风险的额外款额 e+7"/icK  
additional assessable profit 补加应评税利润 u[;\y|75  
additional assessment 补加评税 NWESP U):w  
additional commitment 额外承担 0D.Mke )  
additional commitment vote 额外承担拨款 Oi.C(@^(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tAd%#:K  
additional dependent parent allowance 供养父母额外免税额 ,L2ZinU:  
additional provision 额外拨款 l\H=m3Bg  
additional stamp duty 附加印花税 d0!5j  
additional tax 补加税罚款；补加税款 5Pc;5 o0C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8Al{+gx@?  
adjudged bankrupt 被裁定破产 r8?gD&c}  
adjudicated bankrupt 裁定破产人 8 /]S^'>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :LQYo'@yB  
adjudication of bankruptcy 裁定破产；宣告破产 g/d<Zfq<{  
adjudication of insolvency 裁定无力偿还债务 Vr)S{k-Q  
adjusted actual 经调整的实数；调整后的实数 ^oz3F]4,g  
adjusted current assets 经调整的流动资产；调整后的流动资产 KAJi  
adjusted figure 经调整的数字；调整后的数额 2QcOR4_V  
adjusted liabilities 经调整的负债；调整后的负债 &J]K3w1p  
adjusted loss 经调整的亏损；调整后的亏损 J[|
y:N  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 y-b%T|p9  
adjusted profit 经调整的利润；调整后的利润 1s&zMWC  
adjusted surplus 经调整的盈余额；调整后的盈余额 u/
0h$l  
adjusted value 经调整的价值；调整后的价值 WDYeOtc  
adjustment 调整；修订；理算〔保险〕 N
N{?z!  
adjustment centre 调剂中心 tKuwpT1Qc  
adjustment lag 调整过程的时间差距；调整时差 "S]0  
adjustment mechanism 调整机制 s]0{a.Cpv  
adjustment of loss 亏损调整 !
PlEO 2at  
adjustment process 调整过程；调整程序 Dj?> <@  
adjustment range 调整幅度 [85spub&}  
administered exchange rate 受管制汇率 ($MlXBI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e2Pcm_Ahv*  
administration expenses 行政费用 D/gw .XYL  
administration fee 手续费；行政费 qBQ?HLK-  
administration in bankruptcy 破产管理 G$"h&Xy1c  
administration order 遗产管理令 Xu'&ynID  
administrator 管理人；遗产管理人 BwEN~2u6  
administrator of the estate 遗产管理人 _.Nbt(mz  
admission of debt 债项承认书 Et_bH%0  
admission of proof 接纳债权证明 wWP}C D  
advance 放贷款项；垫付款项；预支款项；预付款项 &|1<v<I5  
advance account 暂支帐目；预付款帐户 gs[uD5oo<  
advance compensation 预付补偿金 2jItq2.>  
advance from shareholder 股东垫款 7F7{)L  
advance pending reimbursement 预支以待日后付还 S3%FHS  
advanced economy 先进经济体系 -);Wfs  
advancement 预付；预付财产 \:'/'^=#|  
advances warrant 垫款令 {z5--TogJ  
advancing 贷出 r+i($jMs  
adverse balance 逆差 I]t!xA~  
adverse exchange 逆汇 {<p?2E  
advertisement addressed to shareholders 在报章刊登的致股东通告 | j`@eF/"  
advice for collection 托收通知书 :r,pqnH_  
advice of drawing 提款通知书；汇票通知书 -Cpl?Io`r5  
advice of payment 付款通知 eK=xrk  
Advisory Committee [Securities and Futures Commission] 49c:
V,  
谘询委员会〔证券及期货事务监察委员会〕 d"mkL-  
Advisory Committee on Diversification 经济多元化谘询委员会 .G.0WR/2  
affidavit 誓章；遗产申报誓章 `AtBtjs RV  
affidavit of no receipt 述明无收款的誓章 SM#]H-3  
affiliate 联号；联营公司；附属公司 i>A s;*  
affiliated company 附属公司；联号；联营公司 I*{nP)^9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 T*Exs|N2P-  
affordability 负担能力 *%NT~C q  
African Development Bank [AfDB] 非洲开发银行 /t57!&  
after-acquired property 事后取得的财产 ~H_/zK6e  
after-hours dealing 市后交易 nNV'O(x}  
after-tax profit 税后盈利；税后利润；税后溢利 [({nj`  
agency agreement 代理协议 %N6A+5H  
agency expenses 代理机构的开支 2#]#sZmk  
agency fee 代理费 \ZFGw&yN  
Agency Law 《代理法》 kx{{_w  
agent 代理人；承销人 <z&/L/bl"  
agent of company 公司代理人 @V sG'  
agent's fee 代理人费；经纪费 H5B:;g@  
aggregate 总计；总数；总体数字 qJs<#MQ2  
aggregate amount 总款额；总额 L|+~"'l  
aggregate assets and liabilities 总体资产与负债 P6`u._mX  
aggregate at constant price 按固定价格计算的总体数字 iN\4gQ!  
aggregate demand 总需求 N,AQsloL7  
aggregate gross position 总持仓量 NO>w+-dGS  
aggregate limit 总限额 orpriO|qD  
aggregate of salaries tax 合计薪俸税 8 +/rlHp  
aggregate performance 总体表现；总体业绩 [A~xy'T  
aggregate supply 总体供应 L.2^`mZs  
aggregate surplus 总盈余 ZohCP  
aggregate total 整体总额 
_ QI\  
aggregate value 总值；合计价值 z+wA rPxc  
aggregated basis 合计基准 !u[9a;Sa#  
aggregated net chargeable income 合计应课税入息实额 CS5?Ti6  
aggregation 合并计算；合计；总和 'R
R~7h  
aggregation of incomes of husband and wife 夫妇入息合并计算 '~<m~UXvD#  
aggregation of property 财产的总和 ;-lXU0}&  
agio 差价；贴水 sN*N&XG  
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》 . B9iLI  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment LV
fF[  
《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》 Ecefi pG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &K.d'$q  
《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 $\ #  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3?9IJ5p  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 YeL#jtC  
agreement for a settlement 授产协议 J.b9F:&}  
agreement for assignment 转让协议 t;Sb/3  
agreement for sale 售卖协议；买卖协议 NjScc%@y  
agreement for sale and purchase 买卖协议 e7Z32P0ls  
agreement for the payment of interest 支付利息协议 Q7\w+ANf0  
agreement for the repayment of money 还款协议 Su7?;Oh/yI  
agreement of reinsurance 再保险协议 ;>yxNGV`  
Agricultural Bank of China 中国农业银行
&*,#5.  
air passenger departure tax 飞机乘客离境税 ]EBxl=C}D  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  .-c4wm}  
airport tax 机场税 =E4LRKn  
alcohol duty 酒精税 7 :xfPx  
alienation 让与；让渡；转让 "Mn6U-  
alimony 生活费；赡养费 H>IMf/%5N-  
All Ordinaries Index [AOI] 所有普通股指数 ay ;S4c/_  
all risks 全险；综合险 u@UMP@"#  
All Sales Record for Stock Market 《股票市场成交报告》 .CABH,Po:  
Allied Capital Resources Limited 新联财务有限公司 VcO0sa f`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 61>.vT8P  
allocation letter 拨款信件 EStB#V^  
allocation of fund 分配款项；预留款项 g`' !HGY  
allocation of profit 利润分配；溢利分配 mbxZL<ua  
allocation warrant 拨款令 '&tG?gb&  
allotment 分配；配股 zuad~%D<I  
allotment notice 股份配售通知；配股通知 T{.pM4Hd  
allotment of shares 股份分配 ?m}
s4a  
allowable 可获宽免；免税的 3>AMII  
allowable business loss 可扣除的营业亏损 4y?n [/M/  
allowable expenses 可扣税的支出 u(>^3PJ+  
allowance 免税额；津贴；备抵；准备金 p!7FpxZY  
allowance for debts 债项的免税额 XB^'K2  
allowance for depreciation by wear and tear 耗损折旧免税额 Vpz\.]  
allowance for funeral expenses 殡殓费的免税额 <I\/n<*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Uw. `7b>B  
allowance for repairs and outgoings 修葺及支出方面的免税额 wPd3F.<$  
allowance to debtor 给债务人的津贴 QUc= &5 %  
alteration of capital 资本更改 ^R7lom.  
alternate trustee 候补受托人 rdP[<Y9  
amalgamation 合并 4{U T!WIi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?%-DfCS  
ambit of charges 征税范围；收费范围 ^e_hLX\SW  
amended valuation 经修订的估值 x7&B$.>3  
American Commodities Exchange 美国商品交易所 wr/"yQA]  
American Express Bank Limited 美国运通银行 H?vdr:WlTN  
American Stock Exchange 美国证券交易所 FEz-+X<q2  
amortization 摊销 3*"WG O5  
amount due from banks 存放银行同业的款项 {0wIR_dGX  
amount due from banks abroad 存放海外银行同业的款项 t
;}|t
gC  
amount due from holding companies 控股公司欠款 e "4 ''/  
amount due from local banks 存放本港银行同业的款项 \5:i;AE  
amount due to banks 银行同业的存款  5h=}j  
amount due to banks abroad 海外银行同业的存款 %~H-)_d20  
amount due to holding companies 控股公司存款 DFB@O|JL  
amount due to local banks 本港银行同业的存款 *=/ { HvJ  
amount due to outport banks 外埠银行同业的存款 +US!YU  
amount for note issue 发行纸币的款额 |&
+o^  
amount of bond 担保契据的款额 W.f/pu  
amount of consideration 代价款额 9}!qR|l3nR  
amount of contribution 供款数额 .\ULbN3Z  
amount of indebtedness 负债款额 d9fC<Tp  
amount of principal of the loan 贷款本金额 :841qCW  
amount of rates chargeable 应征差饷数额 yiXSYD  
amount of share capital 股本额 S]e|"n~@  
amount of sums assured 承保款额 mP~QWx![N  
amount of variation 变动幅度 Wd
H$JTk1  
amount of vote 拨款数额 ;>EM[u  
amount payable 应付款额 {tuYs:  
amount receivable 应收款额 #4Rx]zW^%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1QcNp(MO  
analysis 分析 NdA[C|_8}f  
ancillary risk 附属风险 ~F|+o}a`  
annual account 周年帐目；周年帐目报表；年度决算；年结 y1eWpPJa  
annual accounting date 年结日期 3</_c1~  
annual allowance 每年免税额；年积金；年度津贴；年津 [2!w_Iw'  
annual balance 年度余额 w7.V6S$Ga  
annual disposable income 每年可动用收入 HSE!x_$  
annual estimates 周年预算 +ZaSM~   
annual fee 年费 B dj!ia;H  
annual general meeting 周年大会 RNEp4x  
annual growth rate 年增率；每年增长率 !21FR*  
annual long-term supplement 长期个案每年补助金 ,GbR!j@6  
annual pensionable emolument 可供计算退休金的年薪 UJAv`yjG  
annual report 年报 }I+E\<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 / |;RV"  
annual return 周年报表；周年申报表；每年报税表格 _lJ!R:*  
Annual Return Rules 《周年报表规则》 17%,7P9pg  
annual review of consumer prices 每年消费物价回顾 zx"s*:O
 
annual roll-forward basis 逐年延展方式 p?%y82E  
annual salary 年薪 Olt?~}  
annual statement 年度报表；年度决算表 #?U}&Bd  
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 ,*TmIPNK  
annuitant 年金受益人 .LnGL]/  
annuity 年金 B:yGS*.tu  
annuity contract 年金合约 ;s= l52  
annuity on human life 人寿年金 rK6l8)o  
antecedent debt 先前的债项 i4Q@K,$  
ante-dated cheque 倒填日期支票 O'p9u@kc  
anticipated expenditure 预期开支 Uou1
mZz/  
anticipated net profit 预期纯利 #?aPisV X>  
anticipated revenue 预期收入
mUAi4N  
anti-inflation measure 反通货膨胀措施 a8e6H30Sm  
anti-inflationary stance 反通货膨胀立场 T9E+\D  
apparent deficit 表面赤字 ]KKS"0a  
apparent financial solvency 表面偿债能力
c(f  
apparent partner 表面合伙人 T?CdZc.
 
application for personal assessment 个人入息课税申请书 F`9xVnK=  
application of fund 资金应用 lBLARz&c#  
application to release as liquidator and to destruct the books of accounts and documents Af~$TyX  
申请免除清盘人职务及毁灭帐簿与文件 t:x\kp  
appointed actuary 委任精算师 b;B%q$sntC  
appointed auditor 委任核数师；委任审计师 ~~/|dh5  
appointed trustee 委任的受托人 9IdA%RM~mH  
appointer 委任人
\$~|ZwV{  
apportioned pro rata 按比例分摊 \g&,@'uh  
apportionment 分配；分摊 2G& a{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d=$Mim  
apportionment formula 分摊方程式 Z!a=dnwHz  
apportionment of estate duty 遗产税的分摊 ~k-y &<UR  
appraisal 估价；评估 T*/rySs  
appreciable growth 可观增长 $D~0~gn~  
appreciable impact 显着影响 6m/r+?'  
appreciable increase 可观增长 Ws3)gvpPA  
appreciation 增值；升值 xf\C|@i  
appreciation against other currencies 相对其他货币升值 J\}
twYty  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I;,77PxD  
appreciation tax 增值税 hlvK5Z  
appropriation 拨款；拨用；拨付 Jc&{`s^Nu  
appropriation account 拨款帐目 Fj8z  
Appropriation Bill 拨款法案 xA2YG|RU=b  
appropriation-in-aid system 补助拨款办法 EqkN3%IG  
approved assets 核准资产 c)6m$5]  
approved basket stock 认可一篮子证券 fZGX}T<)p-  
approved budget 核准预算 .ljnDL/  
approved charitable donation 认可慈善捐款 pGP7nw_g  
approved charitable institution 认可慈善机构 jh?H.;**  
approved currency 核准货币；认可货币 Y#ap*  
approved estimates 核准预算 _P#
|IAq*  
approved estimates of expenditure 核准开支预算 bI7Vwyz  
approved overseas insurer 核准海外保险人 P[G)sA_"  
approved overseas trust company 核准海外信托公司 kf\PioD8  
approved pooled investment fund 核准汇集投资基金 q<x/Hat)  
approved provident fund scheme 认可公积金计划 R^8o^z['6u  
approved provision 核准拨款 '
6nAF  
approved redeemable share 核准可赎回股份 T8?Ghbn  
approved regional stock 认可地区性证券 0mYXv4 <  
approved retirement scheme 认可退休金计划 ^lnK$i  
approved subordinated loan 核准附属贷款 58}U^IW  
arbitrage 套戥；套汇；套利 6IN e@  
arbitrageur 套戥者；套汇者 wQ:)KjhHH  
arbitrary amount 临时款项 p}}R-D&K  
arrangement 措施；安排；协定 x xHY+(m  
arrears 欠款 '|6]_  
arrears of pay 欠付薪酬 @(EAq<5{  
arrears of revenue 逾期未收税款；逾期未收的帐项 1SQ3-WUs  
articles of association 组织章程；组织细则；组织章程细则 Ljm[?*H#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V@.Ior}w  
ascertainment of profit 确定利润 IkL#SgY  
"Asia Clear" “亚洲结算系统” o)M}!MT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 VD;01"#'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 l5Uiw2  
Asian Development Fund [ADF] 亚洲发展基金 <`8n^m*  
Asian dollar bond 亚洲美元债券 { T/[cu<  
Asian dollar market 亚洲美元市场 P1.[  
Asian dollar rate 亚洲美元利率 f=l rg KE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nmee 'oEw  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |"q5sym8Y_  
asked price 沽盘；喊价；索价；卖方报价 W
<h)HhyG  
assessable income 应评税入息 k&M;,e3v6  
assessable loss 应评税亏损 {r,.!;mHu  
assessable profit 应评税利润 ]? c B:}  
assessable value 应评税值 JMCKcZ%N  
assessed profit 估定利润 ydEoC$?0  
assessed value 经评估价值 xWH.^o,"  
assessment 评税；评定；估价；评税单 ?.m bK  
assessment number 评税编号；估价编号 rET\n(AJ  
assessment of additional tax 补加税评税 x;O[c3I  
assessment of performance 业绩评估；实绩评价 M5LfRBO  
Assessor 评税主任 ~gJwW+  
asset price bubbles 资产价格泡沫 [Q~#82hBhY  
asset-backed securities 具资产保证的证券 (q/e1L-S  
assets accretion 资产增值 h:))@@7MJ  
assets and liabilities 资产与负债 u4cnE"  
assets betterment statement 资产递增表；资产改进表 4C
o6(  
assets lending 实物放款；有抵押贷款 B6+khuG(  
assets of the company passing on the death 死者去世时转移的公司资产 +zqn<<9  
assets pledged as security for liabilities 用作负债抵押的资产 7uqzm  
assets portfolio 资产投资组合 A;q9rD,_  
assets price 资产价格 "m):Y;9iQ?  
assets quality 资产质素 ZuzEg*lb  
assets realization 资产变现 YsC>i`n9  
assets refinancing arrangement 资产再集资安排 ,C\i^>=  
assets securitization 资产证券化 Gq)]s'r2  
assets situated outside Hong Kong 在香港以外地方的资产 DaQ?\uq  
assets stripping 削减资产；拆卖资产 u=*FI  
assets value 资产值 c1(RuP:S  
assignee 承让人 .|KyNBn  
assignment 转让；转让书；转让契 BiLY(1,  
assignment of interest 权益转让 kM l+yli3c  
assignment of letters patent and trade mark 专利证书及商标转让 G<zwv3  
assignment of property 物业转让；物业转让书 EmWn%eMN  
assignment right 转让权 AG nxYV"p  
assignor 转让人 f3l&3hC  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 P7bMIe  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Bpo4?nCl}  
associate member 附属会员 5:[0z5Hww  
associated body corporate 相联法人团体 *uRBzO}  
associated company 相联公司；联属公司 k!
j5tsiR  
associated corporation 相联法团 ^]Y>[[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 20h} [Q(  
公认会计师公会〔英国〕 4&lv6`G `  
Association of Futures Exchange Brokers 香港期货经纪协会 D(op)]8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x3=A:}t8  
association of underwriters 承保人组织 8.1c?S  
assumption of control 接管 'T;P;:!\  
assurance 担保；保险；转易；转易书 _IHV7*u{;  
assurance of interest 权益的转易 HQ_Ok`  
at 19XX price 按一九ＸＸ年价格计算 ^rR1ZVY  
at a discount 按赔价计算；按贴水价格计算；打折扣 v|,1[i{  
at a premium 按溢价计算；按升水价格计算 _#E0g'3  
at call 通知付款；按通知 :wyno#8`-
 
at constant market price 按固定市价计算 Vi
$~-6n&  
at constant price 按固定价格计算 i$"F{|Z0  
at cost 按成本计算 UBU=9a5  
at current market price 按当时市价计算；按现时市价计算 tyDU @M  
at current price 按当时价格计算；按现时价格计算
h|9L5  
at factor cost 按要素成本计算；按生产要素成本计算  RZ?jJm$  
at money-of-the-day price 按付款当日价格计算 nIf1sH
>  
at or better 按指定或较佳价位〔买卖指令〕 8mrUotjS  
at par 按面值计算；平价 9 RgVK{F  
at sight 见票即付 6dr%;Wp  
at the close 按收市盘 PcMD])Z{G  
at the opening 按开市盘 0cH`;!MZ  
attestation 见证；见证条款 St9?RD{4;  
at-the-money option 平价期权 !x=~g"d<&  
attorney 受权人；受托代表人 QD&`^(X1p  
attornment 新拥有人承认书 u(.e8~s8  
attributable profit 可归属利润 @Sn(lnlB  
attributable share value 可归属股份价值 z=\&i\>;Z+  
Auckland Stock Exchange 奥克兰证券交易所 j?\Qh  
auction 拍卖 vkV0
On  
auctioneer 拍卖商 a 7V-C  
audit 审计；核数 2DDtu[}  
Audit Commission 审计署 CJx|?yK2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .k%72ez  
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〕 ,.8KN<A2]'  
audit review 帐目审查 vzAaxk%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 epe)a  
audited account 审计帐目；经审计的帐目 CI0C1/:@  
audited annual account 经审计的周年帐目 @CL{D:d  
audited balance sheet 经审计的资产负债表 Y;M|D'y+  
auditor 核数师；核数主任；审计师 SYJD?&C;  
auditor's certificate 核数师证明书；审计师证明书 ?pmHFlx  
auditor's report 核数师报告；审计师报告 VQt0 4?  
Aussie bond 澳元债券 ^ig' bw+WS  
austerity budget 紧缩预算 h 0Q5-EA  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9d659iC  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^98~U\ar  
Australian Dollar [AUD] 澳元 Tn e4  
Australian Options Market 澳大利亚期权市场 qOtgve`jX  
Australian Securities Commission 澳洲证券事务监察委员会 :6 R\OeH+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `wEb<H  
Australian Stock Exchange 澳大利亚证券交易所 20h, ^  
Austrian Schilling [ATS] 奥地利先令 .f2bNnB~pP  
authentication 认证；鉴证 g}{aZ$sta  
authority to purchase 委托购买证；委购书 RWZSQ~  
authorization 认可；核准；授权；授权书 ;7V%#-  
authorization by direction 指示授权 L|7R9+ZG  
authorization by instruction 指令授权 c ( C%Hld  
authorization by warrant 令状授权 C`9+6T  
authorization of unit trust 单位信托的认可 '@KEi%-^>  
authorized agent 指定代理人 %
p=M;  
authorized capital 法定资本 &)ChQZA  
authorized clerk 出市员 D?_Zl;bQ'^  
authorized dealer 认可交易商 sf87$S0  
authorized financial institution 认可财务机构 I3I/bofz  
authorized fund 认可基金 lvz7#f L~  
authorized fund house 获授权的基金公司；认可基金公司 azp):*f("  
authorized institution 认可机构 P l]O\vh  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^"2J]&x`G  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O
m\vMd@!  
authorized insurer 获授权保险人；获认可承保人 *Kgks4  
authorized investment 特准投资项目 Lck
K\`mh  
authorized person 获授权人 Hg izW  
authorized representative 获授权代表 zu{P#~21  
authorized share capital 法定股本 ,!y$qVg'\f  
automated quotation system 自动报价系统 PiIpnoM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2r?G6D|  
自动交易系统〔香港期货交易所有限公司〕 xsbE TP?  
automatic adjustment mechanism 自动调整机制 WPMSm<[  
automatic adjustment system 自动调整系统 )9`qG:b'  
Automatic Clearing House 自动票据交换所 l<LI7Z]A  
automatic exchange rates accumulation system 自动化汇率累集系统 AJ`h9%B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 BM .~ 5\  
automatic teller machine [ATM] 自动柜员机 JIOR4'9  
autopay 自动转帐 Yujiqi]J;  
available assets 可用资产 IueFx u  
available fiscal reserve 现存财政储备 )23H1  
available profit 可用利润 l'.VKh\C  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "(~^w=d
:$  
average 平均；平均数；海损 cf20.F{<  
average basic salary 平均基本薪金 7'V@+5
 
average consumer expenditure 平均消费开支；一般消费开支 u0c1:Uv#~e  
average cost 平均成本 _op}1   
average cost of land production 增辟土地平均成本 .jE{3^  
average daily turnover 平均每日成交额 U$ElV]N  
average daily wage rate 平均每日工资率 k"zv~`i'  
average expenditure pattern 平均开支模式 zE9W8:7  
average growth rate 平均增长率 &.Qrs:U  
average net fixed assets 固定资产平均净值 'XjZ_ng  
average of relatives 相对价格平均数 qiD@'Va\  
average price 平均价格 k2tF}  
average propensity to consume 平均消费倾向；一般消费倾向 @9RM9zK.q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 {qJ1ko)$  
average rate 平均率 3ym',q  
average revenue 平均收入；平均收益 9-a0:bP  
average stock 平均库存；平均存货 Z
t{[*~  
average yearly rent 平均年租 H3=qe I  
avoidance of double taxation 避免双重课税 &Q#66ev  
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  |TH\`U  
y/7\?qfTk  
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