一些有用的会计术语(也不知道发的地方对不对)A

A: ta@ISRK  
A share Ａ股；甲类股份 Oxpo6G  
abatement of tax 减税；减扣免税额 haN"/C^  
ABN AMRO Bank N.V. 荷兰银行 B5D3_iX]  
above-the-line expenditure 线上项目支出；经常预算支出 9#ZzE/  
above-the-line receipt 线上项目收入；经常预算收入 :J<Owh@  
ABSA Asia Limited 南非联合亚洲有限公司 8qn{  
absolute change 绝对数值变更 g~eJ YS,  
absolute expenditure 实际开支 %s]U@Ku(a  
absolute guideline figure 绝对准则数字 dP?nP(l  
absolute interest 绝对权益 *q+oeAYX  
absolute order of discharge 绝对破产解除令 Ct-rD79l  
absolute profit margin 绝对利润幅度 N!]PIWnC  
absolute value 实值；绝对值 ,nI_8r"M>  
absolutely vested interest 绝对既得权益 \A` gK\/h  
absorbed cost 已吸收成本；已分摊成本 :{
x!g6bK@  
absorption 吸收；分摊；合并 kB
Q5]Q"  
absorption rate 吸收率；摊配率；分摊率 C+DG+_%V*S  
ACB Finance Limited 亚洲商业财务有限公司 _xa}B,H  
acceptable form of reciprocity 合理的互惠条件 2-QuT"Gkd  
acceptable rate 适当利率；适当汇率 {_rZRyr  
acceptance agreement 承兑协议 'W}~)+zK  
acceptance for honour 参加承兑 g9M')8a n  
acceptor 承兑人；接受人；受票人 llHN2R%(  
acceptor for honour 参加承兑人 4fZY8  
accident insurance 意外保险 K<D`(voL  
Accident Insurance Association of Hong Kong 香港意外保险公会 lp?i_p/z  
accident insurance scheme 意外保险计划 8.:B=A  
accident year basis 意外年度基准 Q S5dP  
accommodation 通融；贷款 P)a("XnJ`  
accommodation bill 通融票据；空头票据 <WO&$&  
accommodation party 汇票代发人 ?a*fy}A|  
account balance 帐户余额；帐户结余 zw}@nqp  
account book 帐簿 c
b\jrbj6  
account collected in advance 预收款项 ^- u[q- !  
account current book 往来帐簿 5`(((_Um+  
account of after-acquired property 事后取得的财产报告 Uf=vs(  
account of defaulter 拖欠帐目 3| GNi~  
account payable 应付帐款 ,w,ENU0~f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [c,
|Lw4  
account receivable 应收帐款 xhw8#
 
account receivable report 应收帐款报表 [Od>NO,n+]  
account statement 结单；帐单；会计财务报表 38Bnf  
account title 帐户名称；会计科目 4x=V|"  
accountant's report 会计师报告 Pn~pej5'K  
Accountant's Report Rules 会计师报告规则 8XLxT(YFIs  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Y:DNu9  
Accounting Arrangements 《会计安排》 .CIbpV?T  
accounting basis 会计基础 3L'en  
accounting by Official Receiver 破产管理署署长呈交的帐目 >lUBt5gU  
Accounting Circular 《会计通告》 n$XMsl.>  
accounting class 会计类别 1EKcD^U,  
accounting date 记帐日期；会计结算日期 aeN}hG  
accounting for money 款项核算 53g8T+`\(  
Accounting Officer 会计主任 >xhd[  
accounting period 会计报告期；会计期 dt`9RB$  
accounting policy 会计政策；会计方针 \]tq7  
accounting practice 会计惯例 <1;,B%_^  
accounting principle 会计准则 MzBfHt'Rk  
accounting record 会计记录 9^6|ta0;0  
accounting report 会计报告 GN"M:L^k`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6ON  
Accounting Society of China 中国会计学会 Z"teZ0H  
accounting statement 会计报表 o[5=S,'  
accounting system 会计制度；会计系统 @2x0V]AI  
accounting transaction 会计事项；帐务交易 =NVZ$KOZ  
accounting treatment 会计处理 fvAh?<Ul  
accounting year 会计年度 [lDt0l5^  
accretion 增值；添加 M="WUe_  
accrual 应计项目；应累算数目 > gA %MT  
accrual basis 应计制；权责发生制 U08<V:~  
accrual basis accounting 应计制会计；权责发生制会计 9}K(Q=
 
accrue 应累算；应计 xiOv$.@q  
accrued benefit 应累算利益 |G`4"``]k  
accrued charges 应计费用 Pn'QOVy  
accrued cumulative preference share dividend 应累算的累积优先股股息 BN<#x@m$]  
accrued expenses 应累算费用 V0SW 5 m  
accrued interest payable 应付利息；应计未付利息 =)"NE>  
accrued interest receivable 应收利息；应计未收利息 |TQedC  
accrued right 累算权益 8GF[)z&|P:  
accruing profit 应累算的利润 -s?dzX  
accumulated fiscal reserve 累积财政储备 >/*?4  
accumulated profit 累积利润；滚存溢利 CSd9\V  
accumulated reserve 累积储备 ~:P8g<w  
accumulation of surplus income 累积收益盈余 Pj1K  
acquired assets 既得资产 ;-Y]X(z>  
acquisition 收购；购置；取得 $
S($97IU=  
acquisition cost 购置成本 ~pX(w!^  
acquisition expenses 购置费用 *@$($<pY&  
acquisition of 100% interest 收购全部股权 #z-iL!?  
acquisition of control 取得控制权 qd#(`%_/  
acquisition of fixed assets 购置固定资产 ]yj4~_&O  
acquisition of shell “买壳” s+y'<88  
acquisition price 收购价 (Fbm9(q$d  
act of God 天灾 } K+Q9<~u  
acting partner 执事合伙人 hJ$C%1;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {kRDegby  
active partner 积极参与的合伙人 Skr\a\ J  
active trading 交投活跃 MA/"UV&M(  
actual circulation 实际流通 T@d_t  
actual cost 实际成本 4 _c:Vl  
actual expenditure 实际开支；实际支出 $v?
!
6:  
actual income 实际入息；实际收入；实际收益 ,J`lr U0  
actual market 现货市场  Rsa\V6N>  
actual price 现货价；实际价格 -N-4l  
actual profit 实际利润 ulz\x2[Pf  
actual quotation 实盘；实际价位；实际报价 clR?< LO  
actual year basis 按实际年度计算 Y*5@|Q  
actuals 实货 M&}oat*  
actuarial investigation 精算调查 _Vk,&'  
actuarial principle 精算原则 Z;"4$@|qE  
actuarial report 精算师报告 '
q=NTP  
Actuarial Society of Hong Kong 香港精算学会 x3Dg%=R  
actuarial valuation 精算师估值 }v'PY/d.  
actuary 精算师 \@ WsF$  
ad referendum agreement 暂定协议；有待覆核的协定 NbQMWU~7  
ad valorem duty 从价税；按值征税 -Fok%iQ'5  
ad valorem duty system 从价税制 x|,aV=$o  
ad valorem fee 从价费 `ykMh>*{  
ad valorem tariff 从价关税 ziB]S@U  
additional allowance 额外免税额 N18diP[C  
additional amount for unexpired risk 未过期风险的额外款额 Nw3I   
additional assessable profit 补加应评税利润 2EqsfU* I  
additional assessment 补加评税 =yhn8t7@]  
additional commitment 额外承担 <
g/(wSl  
additional commitment vote 额外承担拨款 H8o%H=I%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8 /RfNGY  
additional dependent parent allowance 供养父母额外免税额 >2/wzs
W  
additional provision 额外拨款 QBPvGnb  
additional stamp duty 附加印花税 #<W
yId(  
additional tax 补加税罚款；补加税款 5u u2 _B_L  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3wa<,^kqy  
adjudged bankrupt 被裁定破产 @3expC  
adjudicated bankrupt 裁定破产人
5.C[)`_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P98X[0&  
adjudication of bankruptcy 裁定破产；宣告破产 :yO,  
adjudication of insolvency 裁定无力偿还债务 ==e#CSJq  
adjusted actual 经调整的实数；调整后的实数 sJHy=z0m  
adjusted current assets 经调整的流动资产；调整后的流动资产 wk@(CKQzI,  
adjusted figure 经调整的数字；调整后的数额 H[_uVv;}6  
adjusted liabilities 经调整的负债；调整后的负债 kj<D4)  
adjusted loss 经调整的亏损；调整后的亏损 iEJQ#5))0  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ei?9M
^w  
adjusted profit 经调整的利润；调整后的利润 }
{gWTp  
adjusted surplus 经调整的盈余额；调整后的盈余额 oZ*=7u  
adjusted value 经调整的价值；调整后的价值 _1>(GK5[  
adjustment 调整；修订；理算〔保险〕 >m_p\$_  
adjustment centre 调剂中心 ~D`oP/6  
adjustment lag 调整过程的时间差距；调整时差 S'%cf7Z  
adjustment mechanism 调整机制  8H%I|fm  
adjustment of loss 亏损调整 g_Dt} !A\B  
adjustment process 调整过程；调整程序 thZ@BrO#  
adjustment range 调整幅度 HA3SQ  
administered exchange rate 受管制汇率 C}8e<[})  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >gOI]*!5  
administration expenses 行政费用 !+|N<`  
administration fee 手续费；行政费 C$..w80/1  
administration in bankruptcy 破产管理 (61twutC  
administration order 遗产管理令 Y9co?!J 5M  
administrator 管理人；遗产管理人 Y=WN4w  
administrator of the estate 遗产管理人 }96/: ;:k  
admission of debt 债项承认书 2t`9_z
qLw  
admission of proof 接纳债权证明 M;vlQ"Yl'  
advance 放贷款项；垫付款项；预支款项；预付款项 amk42  
advance account 暂支帐目；预付款帐户 ,TfI  
advance compensation 预付补偿金 SU#P.y18%  
advance from shareholder 股东垫款 < jocfTBk  
advance pending reimbursement 预支以待日后付还 .^`a6>EQ)|  
advanced economy 先进经济体系 +'&_V011<  
advancement 预付；预付财产 I}G}+0geV  
advances warrant 垫款令 `6S=KRv
  
advancing 贷出 ,C'w(af@}  
adverse balance 逆差 sh))[V"8  
adverse exchange 逆汇 J!K/7uS  
advertisement addressed to shareholders 在报章刊登的致股东通告 W1vA
K  
advice for collection 托收通知书 Zxxy1Fl#.[  
advice of drawing 提款通知书；汇票通知书 J%O4IcE  
advice of payment 付款通知 GT\s!D;<  
Advisory Committee [Securities and Futures Commission] +q_lYGTiO  
谘询委员会〔证券及期货事务监察委员会〕 '*LN)E>d  
Advisory Committee on Diversification 经济多元化谘询委员会 hZ\W ?r  
affidavit 誓章；遗产申报誓章 U0bEB  
affidavit of no receipt 述明无收款的誓章 .L(j@I t  
affiliate 联号；联营公司；附属公司 %_@5_S  
affiliated company 附属公司；联号；联营公司 DneSzqO"o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bmq X
P  
affordability 负担能力 5t5S{aCDr  
African Development Bank [AfDB] 非洲开发银行
v`ZusHJ1d  
after-acquired property 事后取得的财产 uI-76  
after-hours dealing 市后交易 @01D1A  
after-tax profit 税后盈利；税后利润；税后溢利 /&!d  
agency agreement 代理协议 )}it,<  
agency expenses 代理机构的开支 R#Nd|f<  
agency fee 代理费 oQjB&0k4  
Agency Law 《代理法》 &_^*rD~  
agent 代理人；承销人 ~ GT\RAj[  
agent of company 公司代理人 qxcBj  
agent's fee 代理人费；经纪费 5bznM[%xO  
aggregate 总计；总数；总体数字 d @kLLDP  
aggregate amount 总款额；总额 LX?r=_\  
aggregate assets and liabilities 总体资产与负债 (#l_YI -  
aggregate at constant price 按固定价格计算的总体数字 G$kwc F'C  
aggregate demand 总需求 DGfQo5#  
aggregate gross position 总持仓量 ,ZP3F+XKb  
aggregate limit 总限额 >\oJ&gdc  
aggregate of salaries tax 合计薪俸税 I&NpN~AU  
aggregate performance 总体表现；总体业绩 !%\To(r[  
aggregate supply 总体供应 $Ex 9  
aggregate surplus 总盈余 zf;[nz  
aggregate total 整体总额 16> >4U:Y  
aggregate value 总值；合计价值 674oL,  
aggregated basis 合计基准 -S3+ h$Y8  
aggregated net chargeable income 合计应课税入息实额 a4CNPf<$  
aggregation 合并计算；合计；总和 tDLk ZCP  
aggregation of incomes of husband and wife 夫妇入息合并计算 Dx# @D#  
aggregation of property 财产的总和 *=0r>]  
agio 差价；贴水 eP)
YJe 3  
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》 ut5!2t$c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6ewOZ,"j"4  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 a&c#* 9t{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %FI6\|`M  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 1 l*(8!_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment q{+poVX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Yg,WdVI&@  
agreement for a settlement 授产协议 V?J,ab$X#  
agreement for assignment 转让协议 1o8"==
n%  
agreement for sale 售卖协议；买卖协议 >/`cmNmb  
agreement for sale and purchase 买卖协议 bq&S?! =s  
agreement for the payment of interest 支付利息协议 GuY5 %wr  
agreement for the repayment of money 还款协议 <w2NJ~M^  
agreement of reinsurance 再保险协议 6.7Kp  
Agricultural Bank of China 中国农业银行 |{LaZXU&  
air passenger departure tax 飞机乘客离境税 Y&!]I84]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 898wZ{9  
airport tax 机场税 lgqL)^8A  
alcohol duty 酒精税 j}.J$RtW1f  
alienation 让与；让渡；转让 `8.32@rUB.  
alimony 生活费；赡养费 4Hpu EV8Q  
All Ordinaries Index [AOI] 所有普通股指数 utl=O  
all risks 全险；综合险 GGL4<P7  
All Sales Record for Stock Market 《股票市场成交报告》 = hX-jP  
Allied Capital Resources Limited 新联财务有限公司 U+r#YE.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 v9`B.(Ru  
allocation letter 拨款信件 ~)8i5p;P/k  
allocation of fund 分配款项；预留款项 |Ge/|;.v`  
allocation of profit 利润分配；溢利分配 ,p`bWm  
allocation warrant 拨款令 R}6
la.mQ  
allotment 分配；配股 v4##(~Tu  
allotment notice 股份配售通知；配股通知 n_&)VF#n(  
allotment of shares 股份分配 %s :  
allowable 可获宽免；免税的 H_=[~mJ  
allowable business loss 可扣除的营业亏损 NEou2y+}  
allowable expenses 可扣税的支出 qVe6RpS  
allowance 免税额；津贴；备抵；准备金 vMdhNOU  
allowance for debts 债项的免税额 L
z{T8yvZ  
allowance for depreciation by wear and tear 耗损折旧免税额 fX$4TPy(h  
allowance for funeral expenses 殡殓费的免税额 P:-/3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7Z~szD  
allowance for repairs and outgoings 修葺及支出方面的免税额 lnSE+YJ>  
allowance to debtor 给债务人的津贴 '*;eFnmvs:  
alteration of capital 资本更改 aq\TO?  
alternate trustee 候补受托人 @wg
Gnb)  
amalgamation 合并 AG\852`1m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,zw=&)W1  
ambit of charges 征税范围；收费范围 =LY^3TlDj  
amended valuation 经修订的估值 }J'wz;t1  
American Commodities Exchange 美国商品交易所 y*Q-4_%,  
American Express Bank Limited 美国运通银行 m1o65FsY08  
American Stock Exchange 美国证券交易所 ?[/,*
Q%  
amortization 摊销 ];~[Olc  
amount due from banks 存放银行同业的款项 (0m$W<  
amount due from banks abroad 存放海外银行同业的款项 2LH;d`H[0  
amount due from holding companies 控股公司欠款 8PjhvU  
amount due from local banks 存放本港银行同业的款项 UuC"-$:  
amount due to banks 银行同业的存款 SA n=9MG  
amount due to banks abroad 海外银行同业的存款 {!Z_&i5  
amount due to holding companies 控股公司存款 K}3"K
C  
amount due to local banks 本港银行同业的存款 '"\Mjz)/  
amount due to outport banks 外埠银行同业的存款 xWb?i6)z&  
amount for note issue 发行纸币的款额 by<@Zwtf  
amount of bond 担保契据的款额 .LcE^y[V
 
amount of consideration 代价款额 '<D}5u72  
amount of contribution 供款数额 n >PM_W  
amount of indebtedness 负债款额 poFjhq /#(  
amount of principal of the loan 贷款本金额 +9rbQ?'  
amount of rates chargeable 应征差饷数额 6U9Fa=%>}  
amount of share capital 股本额 -vfu0XI~  
amount of sums assured 承保款额 f_2^PF>?  
amount of variation 变动幅度 o? "@9O?  
amount of vote 拨款数额 9}$dwl(  
amount payable 应付款额 5d{Ggg{s  
amount receivable 应收款额 tU/NwA"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rPvX8*)tV  
analysis 分析 ,;pX.Ob U  
ancillary risk 附属风险 HwMsP$`q  
annual account 周年帐目；周年帐目报表；年度决算；年结 }4]x"DfIg  
annual accounting date 年结日期 < ^!eaBR4  
annual allowance 每年免税额；年积金；年度津贴；年津 !r
GI),  
annual balance 年度余额 :!15>ML;-  
annual disposable income 每年可动用收入 QO1Gq9  
annual estimates 周年预算 pytfsVM  
annual fee 年费 slO9H6<  
annual general meeting 周年大会 '^3pF2lIw  
annual growth rate 年增率；每年增长率 q ? TI,  
annual long-term supplement 长期个案每年补助金 Jd6Q9~z#  
annual pensionable emolument 可供计算退休金的年薪 ;OqLNfU3y  
annual report 年报 .T wF]v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b=\3N3OX  
annual return 周年报表；周年申报表；每年报税表格 n7.lF  
Annual Return Rules 《周年报表规则》 Cy'W!qH  
annual review of consumer prices 每年消费物价回顾 <%uZwk>#  
annual roll-forward basis 逐年延展方式 TsW6w  
annual salary 年薪 &-Er n/[  
annual statement 年度报表；年度决算表 yZaDNc9'  
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 0%j;yzQ<  
annuitant 年金受益人 }U1shG[  
annuity 年金 zb,`K*Z{  
annuity contract 年金合约 q[A3$y(  
annuity on human life 人寿年金 Jn&>Z? @  
antecedent debt 先前的债项 8>;o MM  
ante-dated cheque 倒填日期支票 Yx c >+mx  
anticipated expenditure 预期开支 3
-%~{(T/  
anticipated net profit 预期纯利 ui0(#2'h%  
anticipated revenue 预期收入 @5GP;3T  
anti-inflation measure 反通货膨胀措施 t1s@Ub5);I  
anti-inflationary stance 反通货膨胀立场 %t.IxMY  
apparent deficit 表面赤字 8@ gD03  
apparent financial solvency 表面偿债能力 *.Hnt\4|  
apparent partner 表面合伙人 4<Y[L'UaA@  
application for personal assessment 个人入息课税申请书 ?|yJ#j
1=  
application of fund 资金应用 I3b-uEHev  
application to release as liquidator and to destruct the books of accounts and documents }kefr
T  
申请免除清盘人职务及毁灭帐簿与文件 Z i&X ,K~  
appointed actuary 委任精算师 3PeJPw  
appointed auditor 委任核数师；委任审计师 ED&KJnquWJ  
appointed trustee 委任的受托人 W\Y 4%y}  
appointer 委任人 q`zR6  
apportioned pro rata 按比例分摊 S^=/}PT'  
apportionment 分配；分摊 30`H Xv@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n:kxG  
apportionment formula 分摊方程式 m]pvJJ@  
apportionment of estate duty 遗产税的分摊 <QLj6#d7Y  
appraisal 估价；评估 |.nWy"L  
appreciable growth 可观增长 v3#47F)  
appreciable impact 显着影响 n:z>l,`C]  
appreciable increase 可观增长 D"5~-9<  
appreciation 增值；升值 rVmO/Y#Hx$  
appreciation against other currencies 相对其他货币升值 -q|M=6gOs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nwH|Hs riU  
appreciation tax 增值税 #]^`BQ>  
appropriation 拨款；拨用；拨付 ^@eCT}p{  
appropriation account 拨款帐目 b~echOj  
Appropriation Bill 拨款法案 40/[uW"  
appropriation-in-aid system 补助拨款办法 hUc|Xm  
approved assets 核准资产 za
PR>:r0  
approved basket stock 认可一篮子证券 Hb4rpAeP  
approved budget 核准预算 |REU7?B  
approved charitable donation 认可慈善捐款 ga%77t|jm3  
approved charitable institution 认可慈善机构 "$9ZkADO  
approved currency 核准货币；认可货币 yY|U}]u!V  
approved estimates 核准预算 tF(mD=[  
approved estimates of expenditure 核准开支预算 roQIP%h!  
approved overseas insurer 核准海外保险人 8yl/!O,v  
approved overseas trust company 核准海外信托公司 EB,>k1IJ  
approved pooled investment fund 核准汇集投资基金 /2I("x]  
approved provident fund scheme 认可公积金计划 9rz"@LM  
approved provision 核准拨款 hG)lVo!L4j  
approved redeemable share 核准可赎回股份 j+seJg<_  
approved regional stock 认可地区性证券 Kz;VAH  
approved retirement scheme 认可退休金计划 #.RI9B  
approved subordinated loan 核准附属贷款 |v&&%>A2  
arbitrage 套戥；套汇；套利 h&{pMmS3
,  
arbitrageur 套戥者；套汇者 Fk:(%ci  
arbitrary amount 临时款项 2}AV_]]  
arrangement 措施；安排；协定 %;S5_K,  
arrears 欠款 +TX]~k79Oq  
arrears of pay 欠付薪酬 _ev^5`>p/  
arrears of revenue 逾期未收税款；逾期未收的帐项 60Z)AQs;+J  
articles of association 组织章程；组织细则；组织章程细则 RVe3@|9(G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~i4@sz&  
ascertainment of profit 确定利润 !p2&$s"N.  
"Asia Clear" “亚洲结算系统” &w
fM:a/c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 JkmL'Zk>:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,LvJ'N  
Asian Development Fund [ADF] 亚洲发展基金 4ET P  
Asian dollar bond 亚洲美元债券 C~B^sG@;  
Asian dollar market 亚洲美元市场 +^.(3Aw  
Asian dollar rate 亚洲美元利率 -3Ffk:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x]:mc%4-Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G7yxCU(I\  
asked price 沽盘；喊价；索价；卖方报价 Hd:ZE::Q'#  
assessable income 应评税入息 CH2o[&  
assessable loss 应评税亏损 sbVeB%k  
assessable profit 应评税利润 )}R0'QGd  
assessable value 应评税值 ~_q\?pw<$L  
assessed profit 估定利润 SWu=n1J.?H  
assessed value 经评估价值 4-o$OI>  
assessment 评税；评定；估价；评税单 ,^3D"Tky
 
assessment number 评税编号；估价编号 +VJl#sc/;  
assessment of additional tax 补加税评税 qdOS=7]W  
assessment of performance 业绩评估；实绩评价 79Iz,_  
Assessor 评税主任 4):\,>%pK  
asset price bubbles 资产价格泡沫 2c}kiqi{  
asset-backed securities 具资产保证的证券 _K8-O>I "  
assets accretion 资产增值 3 . @W.GG8  
assets and liabilities 资产与负债 vUW!  
assets betterment statement 资产递增表；资产改进表 <J- aq;p  
assets lending 实物放款；有抵押贷款 OAv/P|n=  
assets of the company passing on the death 死者去世时转移的公司资产 N%0Z> G  
assets pledged as security for liabilities 用作负债抵押的资产 ?p5Eo{B  
assets portfolio 资产投资组合 '=oV  
assets price 资产价格 QF>H>=Za=  
assets quality 资产质素 6D$xG"c  
assets realization 资产变现 C'{Z?M>  
assets refinancing arrangement 资产再集资安排 k&Sg`'LG8  
assets securitization 资产证券化 8!1o,=I$  
assets situated outside Hong Kong 在香港以外地方的资产 % R'eV<  
assets stripping 削减资产；拆卖资产 ]xuq2MU,l  
assets value 资产值 Y}0-&  
assignee 承让人 /%.K`BMN  
assignment 转让；转让书；转让契 .AKx8=f  
assignment of interest 权益转让 3
M^ /  
assignment of letters patent and trade mark 专利证书及商标转让 <4Ak$E%"  
assignment of property 物业转让；物业转让书 !a0HF p$9  
assignment right 转让权 U_w)*)F  
assignor 转让人 Ouj5NL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 '0[l'Dt'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7n#0eska,  
associate member 附属会员 1j}o.0\  
associated body corporate 相联法人团体 Bq'hk<ns[  
associated company 相联公司；联属公司 1[!Idl?m  
associated corporation 相联法团 HzWZQ6o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \PL92HV  
公认会计师公会〔英国〕 0ya_[\  
Association of Futures Exchange Brokers 香港期货经纪协会 2-8<uUy  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &We'omq  
association of underwriters 承保人组织 J?%Z7&/M>  
assumption of control 接管 w=OT^d 9n  
assurance 担保；保险；转易；转易书 wTOB'  
assurance of interest 权益的转易 \"n&|_SZ\  
at 19XX price 按一九ＸＸ年价格计算 ^E5Xpza  
at a discount 按赔价计算；按贴水价格计算；打折扣 k%hif8y  
at a premium 按溢价计算；按升水价格计算 /H\ZCIu/7  
at call 通知付款；按通知 o'W &gkb9  
at constant market price 按固定市价计算 @#sQ7eMoy  
at constant price 按固定价格计算 @%RDw*L(  
at cost 按成本计算 8R)*8bb  
at current market price 按当时市价计算；按现时市价计算 :kgwKuhL  
at current price 按当时价格计算；按现时价格计算 |gT$M_}  
at factor cost 按要素成本计算；按生产要素成本计算 D|OX]3~  
at money-of-the-day price 按付款当日价格计算 <n0-zCf  
at or better 按指定或较佳价位〔买卖指令〕 ]Dx5t&  
at par 按面值计算；平价 z.7 UfLV9  
at sight 见票即付 _c`Gxt%  
at the close 按收市盘 P4s:wuJ^  
at the opening 按开市盘 64[j:t=N  
attestation 见证；见证条款 7pkc*@t  
at-the-money option 平价期权 n`Cm
bM@@  
attorney 受权人；受托代表人 D`Fl*Wc4H  
attornment 新拥有人承认书 u U\UULH0  
attributable profit 可归属利润 Q5baY\"9^  
attributable share value 可归属股份价值 pS51fF9  
Auckland Stock Exchange 奥克兰证券交易所  ~B/|#o2  
auction 拍卖 )5bhyzSZI  
auctioneer 拍卖商 R\6#J0&Y-  
audit 审计；核数 .0Cpqn,[  
Audit Commission 审计署 <TDgv%eg0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?eeE[F  
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〕 Pf]L`haGN  
audit review 帐目审查 {R&F_51)V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 e-x{7  
audited account 审计帐目；经审计的帐目 ,OG sx  
audited annual account 经审计的周年帐目 !G,Ru~j5:  
audited balance sheet 经审计的资产负债表 nAg|m,gA  
auditor 核数师；核数主任；审计师 ZcIwyh(`  
auditor's certificate 核数师证明书；审计师证明书 W)o-
aX!P  
auditor's report 核数师报告；审计师报告 )0!hw|0|  
Aussie bond 澳元债券 _bFX(~37z?  
austerity budget 紧缩预算 S__+S7]Nr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^-rb&kW@:  
Australia All Ordinaries Index 澳洲所有普通股票指数 <.~j:GbsE  
Australian Dollar [AUD] 澳元 %WdAI,  
Australian Options Market 澳大利亚期权市场 ar R)]gk 7  
Australian Securities Commission 澳洲证券事务监察委员会 E}yl@8g:#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r*y4Vx7  
Australian Stock Exchange 澳大利亚证券交易所 ~u
7a50  
Austrian Schilling [ATS] 奥地利先令 l=xy_ TCf  
authentication 认证；鉴证 pl'n 0L<l  
authority to purchase 委托购买证；委购书 izOtt^#DZt  
authorization 认可；核准；授权；授权书 t4 $cMf  
authorization by direction 指示授权 4WU 6CN  
authorization by instruction 指令授权 Zn&X Uvdl  
authorization by warrant 令状授权 cy%^P^M  
authorization of unit trust 单位信托的认可 SkVW8n*s  
authorized agent 指定代理人 ?;!l-Dy  
authorized capital 法定资本 Ig*!0(v5$  
authorized clerk 出市员 ;IE|XR(  
authorized dealer 认可交易商 NmVc2V]I  
authorized financial institution 认可财务机构 mam|aRzd  
authorized fund 认可基金 rC$ckug  
authorized fund house 获授权的基金公司；认可基金公司 `UGHk*DL)  
authorized institution 认可机构  pb6z)8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %E,s*=j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @/yef3  
authorized insurer 获授权保险人；获认可承保人 [iB`- dE,  
authorized investment 特准投资项目 67%o83\  
authorized person 获授权人 +Z#lf  
authorized representative 获授权代表 ,accw}G  
authorized share capital 法定股本 tBp dKJn##  
automated quotation system 自动报价系统 d%\en&:la  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d 6j'[  
自动交易系统〔香港期货交易所有限公司〕 (khjP,  
automatic adjustment mechanism 自动调整机制 ?kISAA4x  
automatic adjustment system 自动调整系统 x)5#*Q  
Automatic Clearing House 自动票据交换所 <Hig,(=`.  
automatic exchange rates accumulation system 自动化汇率累集系统 G"3D"7fa  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 U_B"B;ng+  
automatic teller machine [ATM] 自动柜员机 S3A OT  
autopay 自动转帐 Ks7DoXCvE  
available assets 可用资产 {H=DeQ  
available fiscal reserve 现存财政储备 l0l2fwz(  
available profit 可用利润 X70G@-w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 rK9X68)  
average 平均；平均数；海损 IEmtt^C  
average basic salary 平均基本薪金 ":tQYo]d  
average consumer expenditure 平均消费开支；一般消费开支 wk'|gI[W  
average cost 平均成本 mtvfG  
average cost of land production 增辟土地平均成本 2a3i]e5Kt  
average daily turnover 平均每日成交额 s:~3|D][  
average daily wage rate 平均每日工资率 #0zMPh /U}  
average expenditure pattern 平均开支模式 ej4xW~_  
average growth rate 平均增长率 3T+#d-\  
average net fixed assets 固定资产平均净值 /:~mRf^  
average of relatives 相对价格平均数 _r^Cu.[7  
average price 平均价格 y?zNxk/p  
average propensity to consume 平均消费倾向；一般消费倾向 +W x
/zo  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g#2Q1t,~U  
average rate 平均率 \,+act"v  
average revenue 平均收入；平均收益 =I
-SQI8  
average stock 平均库存；平均存货 :RBp  
average yearly rent 平均年租 NffZttN  
avoidance of double taxation 避免双重课税 {|9x*I  
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<}{oIsZ+  
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