一些有用的会计术语(也不知道发的地方对不对)A

A: m-lTXA(  
A share Ａ股；甲类股份 Zx)gLDd  
abatement of tax 减税；减扣免税额 }X~"RQf9  
ABN AMRO Bank N.V. 荷兰银行 fT.MglJcb  
above-the-line expenditure 线上项目支出；经常预算支出 ^CW{`eBwk  
above-the-line receipt 线上项目收入；经常预算收入 F[*/D/y(  
ABSA Asia Limited 南非联合亚洲有限公司 S#nW )=   
absolute change 绝对数值变更 B!((N{4H+  
absolute expenditure 实际开支 "mc ]^O  
absolute guideline figure 绝对准则数字 Or:P*l  
absolute interest 绝对权益 }A&
I@2d  
absolute order of discharge 绝对破产解除令 %PC8}++  
absolute profit margin 绝对利润幅度 nIGElt]  
absolute value 实值；绝对值 G{gc]7\=Cd  
absolutely vested interest 绝对既得权益 _FkIg>s  
absorbed cost 已吸收成本；已分摊成本 f"t+r /d  
absorption 吸收；分摊；合并 .zsYV
tK  
absorption rate 吸收率；摊配率；分摊率 sPvjJr"s  
ACB Finance Limited 亚洲商业财务有限公司 96i#  
acceptable form of reciprocity 合理的互惠条件 :*MR$Jf  
acceptable rate 适当利率；适当汇率 |>KOlwh5n  
acceptance agreement 承兑协议 ,PeE'$q  
acceptance for honour 参加承兑 </D )i  
acceptor 承兑人；接受人；受票人 6UM1>xq9A  
acceptor for honour 参加承兑人 /i(R~7;?  
accident insurance 意外保险 l<:\w.Gl  
Accident Insurance Association of Hong Kong 香港意外保险公会 m(IyW734I  
accident insurance scheme 意外保险计划 f0 kz:sZ9  
accident year basis 意外年度基准 $ EexNz  
accommodation 通融；贷款 C/MQY:X4  
accommodation bill 通融票据；空头票据 J=b'b%  
accommodation party 汇票代发人 R)6"P?h._4  
account balance 帐户余额；帐户结余 .+&M,% x  
account book 帐簿 yaPx=^&  
account collected in advance 预收款项 vrIWw?/z?  
account current book 往来帐簿 ;Q0H7)t:  
account of after-acquired property 事后取得的财产报告 |z?c>
.  
account of defaulter 拖欠帐目 fT{%zJU  
account payable 应付帐款 a(lmm@;V<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X=V2^zrt  
account receivable 应收帐款 8=OpX,t(  
account receivable report 应收帐款报表 rUZ09>nDy  
account statement 结单；帐单；会计财务报表 +h8`8k'}-2  
account title 帐户名称；会计科目 p\DSFB  
accountant's report 会计师报告 J@+b_e*  
Accountant's Report Rules 会计师报告规则 +mC?.B2D  
accounting and auditing procedure 会计与审计程序；会计与核数程序 DA>TT~L  
Accounting Arrangements 《会计安排》 avW33owb@  
accounting basis 会计基础 CI=M0  
accounting by Official Receiver 破产管理署署长呈交的帐目 wK0],,RN,h  
Accounting Circular 《会计通告》 ~>XqR/v  
accounting class 会计类别 |q c<C&O  
accounting date 记帐日期；会计结算日期 d&naJ)IoF)  
accounting for money 款项核算 .0p'G}1  
Accounting Officer 会计主任 gv,1 CK  
accounting period 会计报告期；会计期 u>/Jb+  
accounting policy 会计政策；会计方针 t&~*!w!+jH  
accounting practice 会计惯例 yz=aJ v; H  
accounting principle 会计准则 8khIy-9-'  
accounting record 会计记录 >65\  
accounting report 会计报告 p3V?n[/}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 10^FfwRfM  
Accounting Society of China 中国会计学会 *d9RD~
Ee  
accounting statement 会计报表 Z29aRi  
accounting system 会计制度；会计系统 #fb&51  
accounting transaction 会计事项；帐务交易 US\h,J\Ju  
accounting treatment 会计处理 K94bM5O 1  
accounting year 会计年度 Uh+6fE]p  
accretion 增值；添加 ]q/USVj{  
accrual 应计项目；应累算数目 3sp-0tUE  
accrual basis 应计制；权责发生制 B_*Ayk   
accrual basis accounting 应计制会计；权责发生制会计 D9!$H!T _  
accrue 应累算；应计 ?hYWxWW  
accrued benefit 应累算利益 OR}+)n{  
accrued charges 应计费用 bu{dT8g'U  
accrued cumulative preference share dividend 应累算的累积优先股股息 V=<AI.Z:w  
accrued expenses 应累算费用 E6zPN?\ <  
accrued interest payable 应付利息；应计未付利息
F>eo.|'  
accrued interest receivable 应收利息；应计未收利息 klnk{R.>|  
accrued right 累算权益 S|F:[(WaM  
accruing profit 应累算的利润 6zI}?KZf
 
accumulated fiscal reserve 累积财政储备 lN x7$z`  
accumulated profit 累积利润；滚存溢利 vsJDVJ +=  
accumulated reserve 累积储备 A=wG};%_  
accumulation of surplus income 累积收益盈余 )r?-_qj=  
acquired assets 既得资产 k; >Vh'=X  
acquisition 收购；购置；取得 D4sp+   
acquisition cost 购置成本 HSVl$66  
acquisition expenses 购置费用 QOY{j  
acquisition of 100% interest 收购全部股权 *MQ`&;Qa,  
acquisition of control 取得控制权 `1uGU[{x  
acquisition of fixed assets 购置固定资产 k"6&&  
acquisition of shell “买壳” Pbt7T Q  
acquisition price 收购价 IyAD>Q^  
act of God 天灾 A9MTAm{  
acting partner 执事合伙人 :*s@L2D6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J~C=o(r  
active partner 积极参与的合伙人 U$;UW3-  
active trading 交投活跃 -b|"%e<'  
actual circulation 实际流通 )iFXa<5h  
actual cost 实际成本 O=6[/oc '  
actual expenditure 实际开支；实际支出 rU6A^p\,  
actual income 实际入息；实际收入；实际收益 FIUQQQ\3  
actual market 现货市场 3,n"d-  
actual price 现货价；实际价格 u:^sEk"Lk'  
actual profit 实际利润 <GF^VT|Ce  
actual quotation 实盘；实际价位；实际报价 T3I{D@+0  
actual year basis 按实际年度计算 *%*Bo9a/  
actuals 实货 Hbn78,~.  
actuarial investigation 精算调查 =.w~qL  
actuarial principle 精算原则 $hMD6<e  
actuarial report 精算师报告 MBAj.J  
Actuarial Society of Hong Kong 香港精算学会 Qe-PW9C  
actuarial valuation 精算师估值 ,T$ GOjt  
actuary 精算师 3R-5&!i  
ad referendum agreement 暂定协议；有待覆核的协定 g>l+oH[Tv|  
ad valorem duty 从价税；按值征税 P#D|CP/Cu  
ad valorem duty system 从价税制 a ,"   
ad valorem fee 从价费 G#M0 C>n  
ad valorem tariff 从价关税 `3`.usw  
additional allowance 额外免税额 8H|ac[hXK2  
additional amount for unexpired risk 未过期风险的额外款额 1jO%\uR/  
additional assessable profit 补加应评税利润 ?a)Fm8Y  
additional assessment 补加评税 0Ua=&;/2  
additional commitment 额外承担 }9
&dY!h +  
additional commitment vote 额外承担拨款 nxNHf3   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;e< TEs  
additional dependent parent allowance 供养父母额外免税额 %NM={X|'  
additional provision 额外拨款 ci/qm\JI<<  
additional stamp duty 附加印花税 _EJPI  
additional tax 补加税罚款；补加税款 3_`)QYU'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \0vs93>?  
adjudged bankrupt 被裁定破产 $x,EPRNs  
adjudicated bankrupt 裁定破产人 Sp*4Z`^je  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e\O-5hp7  
adjudication of bankruptcy 裁定破产；宣告破产 *+nw%gZG  
adjudication of insolvency 裁定无力偿还债务 g> ~+M  
adjusted actual 经调整的实数；调整后的实数 $/|vbe,  
adjusted current assets 经调整的流动资产；调整后的流动资产 g>k?03;  
adjusted figure 经调整的数字；调整后的数额 ]"~ x  
adjusted liabilities 经调整的负债；调整后的负债 Y B,c=Wx  
adjusted loss 经调整的亏损；调整后的亏损 kW1w;}n$  
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 @_7rd  
adjusted profit 经调整的利润；调整后的利润 Hp>L}5 y[  
adjusted surplus 经调整的盈余额；调整后的盈余额 WA0D#yuJ/  
adjusted value 经调整的价值；调整后的价值 pWq+`|l$  
adjustment 调整；修订；理算〔保险〕 o\]U;#YD  
adjustment centre 调剂中心 ]^T-X/v9  
adjustment lag 调整过程的时间差距；调整时差 43]y]/d
o  
adjustment mechanism 调整机制 v5@M 34  
adjustment of loss 亏损调整 s;Gg  
adjustment process 调整过程；调整程序 )(_NFp
M  
adjustment range 调整幅度 -e_op'`  
administered exchange rate 受管制汇率 Js vdC]+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [cco/=c  
administration expenses 行政费用 lcy<taNu)  
administration fee 手续费；行政费 j9l32<h7]  
administration in bankruptcy 破产管理 3 ^K#\*P  
administration order 遗产管理令 Ga-cto1Y  
administrator 管理人；遗产管理人 cpALs1j:  
administrator of the estate 遗产管理人 LrT EF j  
admission of debt 债项承认书 \P")Eh =d  
admission of proof 接纳债权证明 V)l:fUm2  
advance 放贷款项；垫付款项；预支款项；预付款项 `*BV@  
advance account 暂支帐目；预付款帐户 6q>}M  
advance compensation 预付补偿金 &9|L Z9K  
advance from shareholder 股东垫款 S[zGA<}  
advance pending reimbursement 预支以待日后付还 XH@(V4J(.  
advanced economy 先进经济体系 L#uU.U=  
advancement 预付；预付财产 9 M%Gnz  
advances warrant 垫款令 G]N3OIw&8  
advancing 贷出 &1R#!|h1W  
adverse balance 逆差 &pjj
 
adverse exchange 逆汇 H7z)OaM  
advertisement addressed to shareholders 在报章刊登的致股东通告 C*3St`2@9  
advice for collection 托收通知书 J7^UQ  
advice of drawing 提款通知书；汇票通知书 $;'M8L  
advice of payment 付款通知 Z)2d
4:uv  
Advisory Committee [Securities and Futures Commission] ~LZrhwVj$  
谘询委员会〔证券及期货事务监察委员会〕 GZ,MC?W  
Advisory Committee on Diversification 经济多元化谘询委员会 =B5{7g\  
affidavit 誓章；遗产申报誓章 NkO+)=  
affidavit of no receipt 述明无收款的誓章 Mgi~j.[  
affiliate 联号；联营公司；附属公司 p)ig~kk`  
affiliated company 附属公司；联号；联营公司 3T0~k--  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lWtfcU?S[  
affordability 负担能力 ;{L[1OP%e  
African Development Bank [AfDB] 非洲开发银行 `:*2TLxIk  
after-acquired property 事后取得的财产 4(LLRzzW  
after-hours dealing 市后交易 h`dQOH#  
after-tax profit 税后盈利；税后利润；税后溢利 Bv!{V)$  
agency agreement 代理协议 J?yasjjgP  
agency expenses 代理机构的开支 M<d!j I9)  
agency fee 代理费 0<a|=kZ  
Agency Law 《代理法》 2l+L96  
agent 代理人；承销人 d}':7Np  
agent of company 公司代理人 MP)Prl>  
agent's fee 代理人费；经纪费 ()bQmNqmO=  
aggregate 总计；总数；总体数字 u~i
pB*Zf  
aggregate amount 总款额；总额 aHmg!s}&  
aggregate assets and liabilities 总体资产与负债 7QNx*8p  
aggregate at constant price 按固定价格计算的总体数字 X:$vP'B>  
aggregate demand 总需求 yF?O+9R A  
aggregate gross position 总持仓量 )Uy%iE*  
aggregate limit 总限额 !Q15qvRS  
aggregate of salaries tax 合计薪俸税 *DC/O( 0  
aggregate performance 总体表现；总体业绩 ]& ckq  
aggregate supply 总体供应 8.n#@%  
aggregate surplus 总盈余 T3@2e0u )  
aggregate total 整体总额 >Zs!  
aggregate value 总值；合计价值 ;Vs2e  
aggregated basis 合计基准 pu]U_Ll@
 
aggregated net chargeable income 合计应课税入息实额 `bfUP s  
aggregation 合并计算；合计；总和 wjwCs`  
aggregation of incomes of husband and wife 夫妇入息合并计算 U4fv$gV  
aggregation of property 财产的总和 !p!Qg1O6o  
agio 差价；贴水 Z4Dx:m
-  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 |-b\N6 }  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n:O
Xv}pv  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 #UoFU{6tM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &:&l+  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 *X/Vt$P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment I9qFXvqL  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -^2p@^  
agreement for a settlement 授产协议 b4-gNF]Yt  
agreement for assignment 转让协议 gac31,gH  
agreement for sale 售卖协议；买卖协议 6qFzo1LO  
agreement for sale and purchase 买卖协议 uX3yq<lK"  
agreement for the payment of interest 支付利息协议 vJ}WNvncVF  
agreement for the repayment of money 还款协议 D]fuX|f~ul  
agreement of reinsurance 再保险协议 v:QUwW  
Agricultural Bank of China 中国农业银行 )'T].kWW  
air passenger departure tax 飞机乘客离境税 ''@Tke3IG6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T` h%=u|D  
airport tax 机场税 PdqvXc  
alcohol duty 酒精税 ?Y3i-jY
  
alienation 让与；让渡；转让 Zf3(! a[  
alimony 生活费；赡养费 VsL,t\67  
All Ordinaries Index [AOI] 所有普通股指数 G\dPGPPM  
all risks 全险；综合险 L?+N:G  
All Sales Record for Stock Market 《股票市场成交报告》 g;'S5w9S  
Allied Capital Resources Limited 新联财务有限公司 :ig=zETM  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #o/;du  
allocation letter 拨款信件 * @]wT'  
allocation of fund 分配款项；预留款项 <efO+X!  
allocation of profit 利润分配；溢利分配 XYuX+&XW/  
allocation warrant 拨款令 *6` ^8Y\  
allotment 分配；配股 1>rQ).eT  
allotment notice 股份配售通知；配股通知 !DFTg4xb  
allotment of shares 股份分配 v#&;z_I+  
allowable 可获宽免；免税的 Y4 z  
allowable business loss 可扣除的营业亏损 ElUFne=  
allowable expenses 可扣税的支出 qsW&kW~  
allowance 免税额；津贴；备抵；准备金 @I?,!3`jS  
allowance for debts 债项的免税额 '1LN)Yw  
allowance for depreciation by wear and tear 耗损折旧免税额 /~u^@@.  
allowance for funeral expenses 殡殓费的免税额 +bLP+]7oZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )VkVZf | S  
allowance for repairs and outgoings 修葺及支出方面的免税额 6Q7=6  
allowance to debtor 给债务人的津贴  94PI  
alteration of capital 资本更改 dxAGO(  
alternate trustee 候补受托人 v)_c*+6u  
amalgamation 合并 .O1w-,=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GqL&hbpi  
ambit of charges 征税范围；收费范围 :JG5)H}j+  
amended valuation 经修订的估值 `aAE4Ry?  
American Commodities Exchange 美国商品交易所 0.x+ H9z  
American Express Bank Limited 美国运通银行 e8("G[P>  
American Stock Exchange 美国证券交易所 #X'-/q`.  
amortization 摊销 @[9  
amount due from banks 存放银行同业的款项 U<0Wa>3zj  
amount due from banks abroad 存放海外银行同业的款项 8(Te^] v#  
amount due from holding companies 控股公司欠款 }.)R#hG?  
amount due from local banks 存放本港银行同业的款项 >8I~i:hn  
amount due to banks 银行同业的存款 /B?wn=][  
amount due to banks abroad 海外银行同业的存款 aC2Vz9e  
amount due to holding companies 控股公司存款 8QJr!#u  
amount due to local banks 本港银行同业的存款 jFdgFKc)  
amount due to outport banks 外埠银行同业的存款 36(qe"s  
amount for note issue 发行纸币的款额 en'[_43  
amount of bond 担保契据的款额 &?bsBqpN  
amount of consideration 代价款额 ~/K&=xE  
amount of contribution 供款数额 #rX^)2  
amount of indebtedness 负债款额 ai$l7]7  
amount of principal of the loan 贷款本金额 *W\3cS  
amount of rates chargeable 应征差饷数额 qfl!>  
amount of share capital 股本额 Zqm%qm:  
amount of sums assured 承保款额 X5/j8=G H`  
amount of variation 变动幅度 y4jiOhF<d  
amount of vote 拨款数额 0vfMJzk  
amount payable 应付款额 `RSiZ%Al  
amount receivable 应收款额 ;%2+Tc-7I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f\= @jV  
analysis 分析 }EwE#sZ#  
ancillary risk 附属风险 wE.jf.q  
annual account 周年帐目；周年帐目报表；年度决算；年结 1gK^x^l*f  
annual accounting date 年结日期 P_0X+Tz  
annual allowance 每年免税额；年积金；年度津贴；年津 YQC.jnb2  
annual balance 年度余额 w:%NEa,Z  
annual disposable income 每年可动用收入 WuY#Kx~2  
annual estimates 周年预算 O713'i  
annual fee 年费 ,jC~U s<  
annual general meeting 周年大会 m}?jU  
annual growth rate 年增率；每年增长率 #Y7iJPO  
annual long-term supplement 长期个案每年补助金 L]z8'n,  
annual pensionable emolument 可供计算退休金的年薪 YT!iI  
annual report 年报 /]z#V'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fz(
;Eo3  
annual return 周年报表；周年申报表；每年报税表格 153*b^iDBh  
Annual Return Rules 《周年报表规则》 1
8%$Z$K,  
annual review of consumer prices 每年消费物价回顾 seK;TQ3/7  
annual roll-forward basis 逐年延展方式 8Gy]nD  
annual salary 年薪 2EpQ(G J  
annual statement 年度报表；年度决算表 vzI>:Bf  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i=n;rT  
annuitant 年金受益人 &77J,\C$:  
annuity 年金 n^;-&  
annuity contract 年金合约 {ObY1Y`ea  
annuity on human life 人寿年金 }rmr0Bh  
antecedent debt 先前的债项 Dz~^AuD6  
ante-dated cheque 倒填日期支票 k8stXW-w  
anticipated expenditure 预期开支 hk5!
$#^  
anticipated net profit 预期纯利 >ph=?MKD  
anticipated revenue 预期收入 %1k"K~eu  
anti-inflation measure 反通货膨胀措施 |;a$ l(~<  
anti-inflationary stance 反通货膨胀立场 
t'$_3ml  
apparent deficit 表面赤字 n-M6~   
apparent financial solvency 表面偿债能力 >qy62:co  
apparent partner 表面合伙人 `$1A;wg<  
application for personal assessment 个人入息课税申请书 TxQsi"0c  
application of fund 资金应用 SHPDbBS  
application to release as liquidator and to destruct the books of accounts and documents X1B)(|7$  
申请免除清盘人职务及毁灭帐簿与文件 H?r~% bh  
appointed actuary 委任精算师 :^?-bppYW  
appointed auditor 委任核数师；委任审计师 tE-bHu370  
appointed trustee 委任的受托人 ]#shuZ##>0  
appointer 委任人 ,ov$`v  
apportioned pro rata 按比例分摊 OjffN'a+N  
apportionment 分配；分摊 -:_3N2U=+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b)Nd}6}<?  
apportionment formula 分摊方程式 a
U.3  
apportionment of estate duty 遗产税的分摊 #B?lU"f8q^  
appraisal 估价；评估 q/*veL  
appreciable growth 可观增长 3:WHC3}W  
appreciable impact 显着影响 <bW~!lv  
appreciable increase 可观增长 \bF<f02P  
appreciation 增值；升值 R$u1\r1I  
appreciation against other currencies 相对其他货币升值 F7C+uGTs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4Hf'/%kW  
appreciation tax 增值税 XLiwE$:t%  
appropriation 拨款；拨用；拨付 ~5|R`%  
appropriation account 拨款帐目 l=P)$O|=w  
Appropriation Bill 拨款法案 s~(`~Y4  
appropriation-in-aid system 补助拨款办法 )Az0.}  
approved assets 核准资产 b(@GKH"W  
approved basket stock 认可一篮子证券 Es}`SIe/  
approved budget 核准预算 H'$H@Kn]-  
approved charitable donation 认可慈善捐款 :##
$-K*W"  
approved charitable institution 认可慈善机构 y]R+/  
approved currency 核准货币；认可货币 PyI"B96gz  
approved estimates 核准预算 voRb>xF  
approved estimates of expenditure 核准开支预算 g51UIN]o-  
approved overseas insurer 核准海外保险人 Zp{K_ec{  
approved overseas trust company 核准海外信托公司 x76;wQ  
approved pooled investment fund 核准汇集投资基金 tIV9Y=ckr0  
approved provident fund scheme 认可公积金计划 R!"`Po  
approved provision 核准拨款 I+Yq",{%  
approved redeemable share 核准可赎回股份 c]k+ Sx&}  
approved regional stock 认可地区性证券 HI:
1Voy  
approved retirement scheme 认可退休金计划 N6BOUU]  
approved subordinated loan 核准附属贷款 WS4DzuZZ  
arbitrage 套戥；套汇；套利 *7*cWO=  
arbitrageur 套戥者；套汇者 (0y!{ (a  
arbitrary amount 临时款项 D5Rp<PBq,  
arrangement 措施；安排；协定 >u0XV"g$  
arrears 欠款 4yTgH0(T  
arrears of pay 欠付薪酬 R9-mq;u+  
arrears of revenue 逾期未收税款；逾期未收的帐项 p {.6  
articles of association 组织章程；组织细则；组织章程细则 fbdpDVmpU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I4
qS8~+#  
ascertainment of profit 确定利润 =s.0 f:(  
"Asia Clear" “亚洲结算系统” #$U/*~m $  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^pY8'LF6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +:aNgO#e8  
Asian Development Fund [ADF] 亚洲发展基金 ryzNM3  
Asian dollar bond 亚洲美元债券  Jc]k\U  
Asian dollar market 亚洲美元市场 5(1c?biP&  
Asian dollar rate 亚洲美元利率 :>ca).cjac  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b O}&i3.L;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 k]-Q3V  
asked price 沽盘；喊价；索价；卖方报价 ;c|_z 9+  
assessable income 应评税入息 ^XYK }J  
assessable loss 应评税亏损 WCqa[=v)t  
assessable profit 应评税利润 _ A{F2M  
assessable value 应评税值 !%(kMN  
assessed profit 估定利润 9RSviIi$  
assessed value 经评估价值 EcytNYn  
assessment 评税；评定；估价；评税单 I%Z=O=  
assessment number 评税编号；估价编号 b!J?>du  
assessment of additional tax 补加税评税 i&\ >/ 1  
assessment of performance 业绩评估；实绩评价 inq {" 6  
Assessor 评税主任 eq"Xwq*  
asset price bubbles 资产价格泡沫 vqoK9  
asset-backed securities 具资产保证的证券 8ZjRMr}  
assets accretion 资产增值 mss.\  
assets and liabilities 资产与负债 S&l [z,  
assets betterment statement 资产递增表；资产改进表 ;U a48pSv  
assets lending 实物放款；有抵押贷款 ?Ec{%N%  
assets of the company passing on the death 死者去世时转移的公司资产 GKUjtPu  
assets pledged as security for liabilities 用作负债抵押的资产 k MV1$  
assets portfolio 资产投资组合 OM7AK B=S  
assets price 资产价格 fV6ddh  
assets quality 资产质素 'F/uD1;  
assets realization 资产变现 c%wztP;L  
assets refinancing arrangement 资产再集资安排 jc!V|w^  
assets securitization 资产证券化 %ib7)8Ki0  
assets situated outside Hong Kong 在香港以外地方的资产 z wwJyy%/  
assets stripping 削减资产；拆卖资产 nu|,
wE!i  
assets value 资产值 C(>g4.-p8  
assignee 承让人 h'vBWtMa  
assignment 转让；转让书；转让契 =l] lwA-  
assignment of interest 权益转让 Ed_Fx'  
assignment of letters patent and trade mark 专利证书及商标转让 5~[][VV^  
assignment of property 物业转让；物业转让书 F]N?_ bo  
assignment right 转让权 \?Xoa"^  
assignor 转让人 h^,L) E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 b o_`P3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -I*vl  
associate member 附属会员 ApggTzh@  
associated body corporate 相联法人团体 Y>8JHoV  
associated company 相联公司；联属公司 heWQPM|s  
associated corporation 相联法团 Ix(,gDN  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Ne3YhCC>  
公认会计师公会〔英国〕 tK#/S+l  
Association of Futures Exchange Brokers 香港期货经纪协会 '4M;;sKW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 WD kE 5  
association of underwriters 承保人组织 ,E%O_:}R  
assumption of control 接管 {C8IYBm  
assurance 担保；保险；转易；转易书 pP"j|  
assurance of interest 权益的转易 8aM\B%NGWi  
at 19XX price 按一九ＸＸ年价格计算 P_p\OK*l]o  
at a discount 按赔价计算；按贴水价格计算；打折扣 -M T1qqi  
at a premium 按溢价计算；按升水价格计算 sC2
NFb-+&  
at call 通知付款；按通知 
Pv)^L  
at constant market price 按固定市价计算 3-Xd9ou  
at constant price 按固定价格计算 BT3yrq9  
at cost 按成本计算 "|,KXv')  
at current market price 按当时市价计算；按现时市价计算 ~GJ;;v1b2  
at current price 按当时价格计算；按现时价格计算 /Q89y[  
at factor cost 按要素成本计算；按生产要素成本计算 ru1^.(W2  
at money-of-the-day price 按付款当日价格计算 [P}mDX  
at or better 按指定或较佳价位〔买卖指令〕 7&]|c?([4  
at par 按面值计算；平价 S {+Z.P  
at sight 见票即付 v<(+ l)Ln  
at the close 按收市盘 $|[N3  
at the opening 按开市盘 PAC=LQn&  
attestation 见证；见证条款 =CdrhP_  
at-the-money option 平价期权 6p&uifY}tR  
attorney 受权人；受托代表人 >b:5&s\9  
attornment 新拥有人承认书 *c$UIg  
attributable profit 可归属利润 mxpw4  
attributable share value 可归属股份价值 '|Lv-7  
Auckland Stock Exchange 奥克兰证券交易所 f|/ ,eP$  
auction 拍卖 B:cQsaty  
auctioneer 拍卖商 F$:UvW@e1  
audit 审计；核数 .SSyW
{a3w  
Audit Commission 审计署 |]Hr"saO0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +n%8
*F&  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 sK/ymEfRv  
audit review 帐目审查 N K@6U_/W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TnKOr~@*  
audited account 审计帐目；经审计的帐目 hOFvM&$  
audited annual account 经审计的周年帐目 >r}?v3QW  
audited balance sheet 经审计的资产负债表 }!|$;3t+c  
auditor 核数师；核数主任；审计师 >@-.rkd(  
auditor's certificate 核数师证明书；审计师证明书
J!3;\  
auditor's report 核数师报告；审计师报告 6p3cMJ'8y  
Aussie bond 澳元债券 XW^Pz(  
austerity budget 紧缩预算 _)YB
*z5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 U17=/E  
Australia All Ordinaries Index 澳洲所有普通股票指数 Dk2Zl  
Australian Dollar [AUD] 澳元 ~,8#\]xR  
Australian Options Market 澳大利亚期权市场 L`9.Gf  
Australian Securities Commission 澳洲证券事务监察委员会 E7w^A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ![]6| G&  
Australian Stock Exchange 澳大利亚证券交易所 1>2 /1>  
Austrian Schilling [ATS] 奥地利先令 S&'s/jB  
authentication 认证；鉴证 KilN`?EJ  
authority to purchase 委托购买证；委购书 Znh;#%n|  
authorization 认可；核准；授权；授权书 vkG%w;  
authorization by direction 指示授权 yWT1CID  
authorization by instruction 指令授权 CC$rt2\e  
authorization by warrant 令状授权 F/:%YR;  
authorization of unit trust 单位信托的认可 ~xws5n}F  
authorized agent 指定代理人 3.ShAL  
authorized capital 法定资本 v5?ct?q  
authorized clerk 出市员 9.#")%_p  
authorized dealer 认可交易商 #8BI`.t)j  
authorized financial institution 认可财务机构 X_Pbbx_j  
authorized fund 认可基金 hD,|CQ  
authorized fund house 获授权的基金公司；认可基金公司 D+q z`  
authorized institution 认可机构 Z^WI~B0nt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 YzEOfHL,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 r5$!41   
authorized insurer 获授权保险人；获认可承保人 VOg'_#I  
authorized investment 特准投资项目 -?IF'5z  
authorized person 获授权人 ``{GU}n  
authorized representative 获授权代表 N6A|  
authorized share capital 法定股本 xnw'&E  
automated quotation system 自动报价系统 (VHPcoL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] WVp6/HS  
自动交易系统〔香港期货交易所有限公司〕 R4DfqX  
automatic adjustment mechanism 自动调整机制 NMrf I0tbG  
automatic adjustment system 自动调整系统 "st+2#{  
Automatic Clearing House 自动票据交换所 txX>zR*)  
automatic exchange rates accumulation system 自动化汇率累集系统 Z\n^m^Z =  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 EF9
Y=(0|  
automatic teller machine [ATM] 自动柜员机 |;p.!FO  
autopay 自动转帐 4gmlK,a  
available assets 可用资产 8R(l~  
available fiscal reserve 现存财政储备 i;IhsKO0R  
available profit 可用利润 Nm%#rZrN~Q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Uw3wR!:  
average 平均；平均数；海损 |X6R2
I  
average basic salary 平均基本薪金 Rz*GRe
 
average consumer expenditure 平均消费开支；一般消费开支 6 lEv<)cC  
average cost 平均成本 vuJEPn%
 
average cost of land production 增辟土地平均成本 AOV{@b(  
average daily turnover 平均每日成交额 T+%P+  
average daily wage rate 平均每日工资率 #)S&Z><
<  
average expenditure pattern 平均开支模式 7l
wFxP5QT  
average growth rate 平均增长率 ) <w`:wD  
average net fixed assets 固定资产平均净值 U5?QneK  
average of relatives 相对价格平均数 t23W=U  
average price 平均价格 ]z#Ita;  
average propensity to consume 平均消费倾向；一般消费倾向 hC]:+.Q+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?k^m|Z  
average rate 平均率 P1$D[aF9$  
average revenue 平均收入；平均收益 dAM]ZR<  
average stock 平均库存；平均存货 [ThAvQ_$  
average yearly rent 平均年租 V<ilv<  
avoidance of double taxation 避免双重课税 S5UQ   
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 GR 1%(,  
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