一些有用的会计术语(也不知道发的地方对不对)A

A: WVyq$p/V  
A share Ａ股；甲类股份 ctb , w  
abatement of tax 减税；减扣免税额 '6WZi|(a  
ABN AMRO Bank N.V. 荷兰银行 <1sUK4nQ,  
above-the-line expenditure 线上项目支出；经常预算支出 Pmuk !V}f  
above-the-line receipt 线上项目收入；经常预算收入 R$/q=*k  
ABSA Asia Limited 南非联合亚洲有限公司 Nde1`W]:  
absolute change 绝对数值变更 99zMdo S  
absolute expenditure 实际开支 ('_S1?y  
absolute guideline figure 绝对准则数字 ^s8JW"H  
absolute interest 绝对权益 ;h~kB  
absolute order of discharge 绝对破产解除令 |c]L]
PU  
absolute profit margin 绝对利润幅度 UA0R)BH'  
absolute value 实值；绝对值 Dxr4B<  
absolutely vested interest 绝对既得权益 Sr6iQxE  
absorbed cost 已吸收成本；已分摊成本 }D~m%%,  
absorption 吸收；分摊；合并 $H,9GIivD  
absorption rate 吸收率；摊配率；分摊率 [eF|2:  
ACB Finance Limited 亚洲商业财务有限公司 Y% [H:  
acceptable form of reciprocity 合理的互惠条件 E&vCzQ  
acceptable rate 适当利率；适当汇率 CZv^,O(M?2  
acceptance agreement 承兑协议 mh_GYzd  
acceptance for honour 参加承兑 9zehwl]~  
acceptor 承兑人；接受人；受票人 kvN6K6  
acceptor for honour 参加承兑人 |[bQJ<v6  
accident insurance 意外保险 =:RNpi,  
Accident Insurance Association of Hong Kong 香港意外保险公会 :d~&Dt<c  
accident insurance scheme 意外保险计划 x6yO2Yo  
accident year basis 意外年度基准 ,l)AYu!q4F  
accommodation 通融；贷款 k"`^vV[{F  
accommodation bill 通融票据；空头票据 (yeN> x}_  
accommodation party 汇票代发人 Iak06E  
account balance 帐户余额；帐户结余 xUs1-O1i  
account book 帐簿 H#`&!p  
account collected in advance 预收款项 ~bjT,i  
account current book 往来帐簿 y3 S T"U  
account of after-acquired property 事后取得的财产报告 |R Qa.^.  
account of defaulter 拖欠帐目 .w~L0(  
account payable 应付帐款 ^
F"eHUg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6:TA8w|  
account receivable 应收帐款 4,6?sTuX  
account receivable report 应收帐款报表 xO 1uHaL  
account statement 结单；帐单；会计财务报表 Ac,bf 8C  
account title 帐户名称；会计科目 PPtJ/ }\  
accountant's report 会计师报告 du=[r  
Accountant's Report Rules 会计师报告规则 (5^SL Y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <,'^dR7,  
Accounting Arrangements 《会计安排》 j62oA$z  
accounting basis 会计基础 ~qW"v^<  
accounting by Official Receiver 破产管理署署长呈交的帐目 MB5X$5it  
Accounting Circular 《会计通告》 Of$gs-  
accounting class 会计类别 wMiRN2\^  
accounting date 记帐日期；会计结算日期 4kLTKm:G  
accounting for money 款项核算 Uv3Fe%>  
Accounting Officer 会计主任 ~!dO2\X+  
accounting period 会计报告期；会计期 (7PVfS>;  
accounting policy 会计政策；会计方针 E+aE5wmr  
accounting practice 会计惯例 Luh*+l-nO  
accounting principle 会计准则 y=WCR*N  
accounting record 会计记录 p
["20?^  
accounting report 会计报告 7!, p,|K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $5yH8JU  
Accounting Society of China 中国会计学会 D|5Fo'O^AV  
accounting statement 会计报表 r%oXO]X  
accounting system 会计制度；会计系统 M#]URS2h<O  
accounting transaction 会计事项；帐务交易 [%7oq;^J  
accounting treatment 会计处理 ) ]]PhGX~  
accounting year 会计年度 ~M J3-<I  
accretion 增值；添加 x@"`KiEUs  
accrual 应计项目；应累算数目 7y>{Y$n  
accrual basis 应计制；权责发生制
N%8aLD  
accrual basis accounting 应计制会计；权责发生制会计 *&yt;|y  
accrue 应累算；应计 [IuF0$w=dj  
accrued benefit 应累算利益 |G>Lud
 
accrued charges 应计费用 =^3B&qQNq  
accrued cumulative preference share dividend 应累算的累积优先股股息 m[*y9A1  
accrued expenses 应累算费用 UXV>#U?  
accrued interest payable 应付利息；应计未付利息 cX-)]D  
accrued interest receivable 应收利息；应计未收利息 /SYzo4(  
accrued right 累算权益 [;i3o?\_I  
accruing profit 应累算的利润 ,`l8KRd  
accumulated fiscal reserve 累积财政储备 GI*2*m!u  
accumulated profit 累积利润；滚存溢利 gNo}\ lm4V  
accumulated reserve 累积储备 QW"BGg~6c  
accumulation of surplus income 累积收益盈余 lF1ieg"i M  
acquired assets 既得资产 0f|nI8,z  
acquisition 收购；购置；取得 V\><6v  
acquisition cost 购置成本 sr,8Qd0M  
acquisition expenses 购置费用 h7W<$\P  
acquisition of 100% interest 收购全部股权 B6a   
acquisition of control 取得控制权 ,
!g%`
@u  
acquisition of fixed assets 购置固定资产 <)9E.h  
acquisition of shell “买壳” <q#/z&F!  
acquisition price 收购价 ?f[U8S}  
act of God 天灾 nHi6$} I  
acting partner 执事合伙人 Ej64^*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *+'l|VaVq\  
active partner 积极参与的合伙人 .1& F p  
active trading 交投活跃 0(dXU\Y  
actual circulation 实际流通 5l(Q#pSX  
actual cost 实际成本 ) bGzsb1\  
actual expenditure 实际开支；实际支出 5;-?qcb^w  
actual income 实际入息；实际收入；实际收益 N,NEg4 q[  
actual market 现货市场 )OcG$H NK  
actual price 现货价；实际价格 *l4`2eqZ  
actual profit 实际利润 Kf7v_T
/  
actual quotation 实盘；实际价位；实际报价  ~/kx  
actual year basis 按实际年度计算 -J=N  
actuals 实货 rn8t<=ptH3  
actuarial investigation 精算调查 #>\+6W17U  
actuarial principle 精算原则 v5o@l
s  
actuarial report 精算师报告 86\B|!   
Actuarial Society of Hong Kong 香港精算学会 Arb-,[kwN  
actuarial valuation 精算师估值 KFMEY\6\h  
actuary 精算师 J~vK`+Zs  
ad referendum agreement 暂定协议；有待覆核的协定 !>5!Fb=Sy  
ad valorem duty 从价税；按值征税 Enj],I  
ad valorem duty system 从价税制 )Dq/fW  
ad valorem fee 从价费 ;iEFG^'tG  
ad valorem tariff 从价关税 KUqD<Jj?  
additional allowance 额外免税额 HNtl>H  
additional amount for unexpired risk 未过期风险的额外款额 ?rn#S8nNx<  
additional assessable profit 补加应评税利润 y7CrH=^jc  
additional assessment 补加评税 }PDNW  
additional commitment 额外承担 0if~qGm=!  
additional commitment vote 额外承担拨款 PXYo@^ 3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <+c6CM$#}V  
additional dependent parent allowance 供养父母额外免税额 :X6A9jmd  
additional provision 额外拨款 _n+./B  
additional stamp duty 附加印花税 #e8NF,H5  
additional tax 补加税罚款；补加税款 KzC`*U[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #I.Wmfz  
adjudged bankrupt 被裁定破产 n7S~nk  
adjudicated bankrupt 裁定破产人 Eo }mSd  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 MzsDDP+h  
adjudication of bankruptcy 裁定破产；宣告破产 hVcV_  
adjudication of insolvency 裁定无力偿还债务 ( nH3  
adjusted actual 经调整的实数；调整后的实数 U0:tE>3`  
adjusted current assets 经调整的流动资产；调整后的流动资产 `o~9a N  
adjusted figure 经调整的数字；调整后的数额 mmj6YQ0a  
adjusted liabilities 经调整的负债；调整后的负债 ES#K'Lf  
adjusted loss 经调整的亏损；调整后的亏损 IuQY~!  
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 SrVJ Q~:>  
adjusted profit 经调整的利润；调整后的利润 `<L6Q2Y>j  
adjusted surplus 经调整的盈余额；调整后的盈余额 e/<Og\}P/
 
adjusted value 经调整的价值；调整后的价值 ~^Y(f'{  
adjustment 调整；修订；理算〔保险〕 U\A*${  
adjustment centre 调剂中心 {s=$.Kg  
adjustment lag 调整过程的时间差距；调整时差 Rg6e7JVu  
adjustment mechanism 调整机制 ei8OLcw:x  
adjustment of loss 亏损调整 85fBKpEe  
adjustment process 调整过程；调整程序 zV }-_u.  
adjustment range 调整幅度 An e.sS  
administered exchange rate 受管制汇率 T?+xx^wYk  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vO)nqtw  
administration expenses 行政费用 2ajQ*aNq  
administration fee 手续费；行政费 MyOdWD&7  
administration in bankruptcy 破产管理 q)uq?sZe  
administration order 遗产管理令 @"m? #  
administrator 管理人；遗产管理人 C9q`x2  
administrator of the estate 遗产管理人 ^vmyiF  
admission of debt 债项承认书 o|nj2.  
admission of proof 接纳债权证明 hD>O LoO  
advance 放贷款项；垫付款项；预支款项；预付款项 ^xGdRaU#  
advance account 暂支帐目；预付款帐户 b:S#Sz$  
advance compensation 预付补偿金 nO~TW  
advance from shareholder 股东垫款 TY=BP!s  
advance pending reimbursement 预支以待日后付还 46dh@&U  
advanced economy 先进经济体系 }>w;(R  
advancement 预付；预付财产 'lU9*e9  
advances warrant 垫款令 @,-xaZ[  
advancing 贷出 *p.P/w@1  
adverse balance 逆差 $siiG|)C1  
adverse exchange 逆汇 B=/*8,u  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^zv28Wq>  
advice for collection 托收通知书 PF1m :Iz`d  
advice of drawing 提款通知书；汇票通知书 wL2d.$?TEg  
advice of payment 付款通知 g|PVOY+|^  
Advisory Committee [Securities and Futures Commission] mb*L'y2r  
谘询委员会〔证券及期货事务监察委员会〕 a<[@p  
Advisory Committee on Diversification 经济多元化谘询委员会 _AQ :<0/#  
affidavit 誓章；遗产申报誓章 -,~n|ceI  
affidavit of no receipt 述明无收款的誓章 JQ%`]=n(/  
affiliate 联号；联营公司；附属公司 +EcN[-~  
affiliated company 附属公司；联号；联营公司 GP uAIoBo  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]w FFGy  
affordability 负担能力 9[|Ql  
African Development Bank [AfDB] 非洲开发银行 MOyQ4<_  
after-acquired property 事后取得的财产 un[Z$moN"  
after-hours dealing 市后交易 #5T+P8  
after-tax profit 税后盈利；税后利润；税后溢利 +"a .,-f!  
agency agreement 代理协议 <!&&Qd-d6H  
agency expenses 代理机构的开支 DL2gui3  
agency fee 代理费 ;KmSz 1A  
Agency Law 《代理法》 P}H7
WH  
agent 代理人；承销人 S@zsPzw  
agent of company 公司代理人 "7RQrz  
agent's fee 代理人费；经纪费 '?_;s9)  
aggregate 总计；总数；总体数字 gQ*0Mk  
aggregate amount 总款额；总额 UR?[ba_h  
aggregate assets and liabilities 总体资产与负债 iwL\Ha  
aggregate at constant price 按固定价格计算的总体数字 a[)in ,3  
aggregate demand 总需求 8J%^gy>m]  
aggregate gross position 总持仓量 ;t@zH+*}  
aggregate limit 总限额 . #;ZM[v  
aggregate of salaries tax 合计薪俸税 `jJ5us  
aggregate performance 总体表现；总体业绩 ~;|
  
aggregate supply 总体供应 GLL,  
aggregate surplus 总盈余 $CO^dFf  
aggregate total 整体总额 U\y];\~H  
aggregate value 总值；合计价值 [[?:,6I  
aggregated basis 合计基准 w1aa5-aF  
aggregated net chargeable income 合计应课税入息实额 cp2e,%o  
aggregation 合并计算；合计；总和 OGrVy=rd  
aggregation of incomes of husband and wife 夫妇入息合并计算 [,-MC7>]  
aggregation of property 财产的总和 gmWR
w{nS+  
agio 差价；贴水 )2z (l-$.  
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》 'uBW1,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment L!DP*XDp  
《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》 ?DkMzR)u  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment eQno]$-\  
《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》 H__9%p#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~d7!)c`z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [X=-x=S,  
agreement for a settlement 授产协议 w:&m_z#M  
agreement for assignment 转让协议 |qJQWmJO&U  
agreement for sale 售卖协议；买卖协议 X#-U  
agreement for sale and purchase 买卖协议 Ym-uElWo  
agreement for the payment of interest 支付利息协议 ./)A6O*#  
agreement for the repayment of money 还款协议 Xf9<kbRw/  
agreement of reinsurance 再保险协议 KQ xKU?b1  
Agricultural Bank of China 中国农业银行 Uw5z]Jck  
air passenger departure tax 飞机乘客离境税 x\!Qe\lE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 zMKW@  
airport tax 机场税 29pIO]8;  
alcohol duty 酒精税 +BM(0M+  
alienation 让与；让渡；转让 h{yqNl  
alimony 生活费；赡养费 CfoSow-  
All Ordinaries Index [AOI] 所有普通股指数 Ip( IGR"  
all risks 全险；综合险 S?*v p=  
All Sales Record for Stock Market 《股票市场成交报告》 N|T%cdh:/  
Allied Capital Resources Limited 新联财务有限公司 H |Z9]+h)7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t*82^KDU  
allocation letter 拨款信件 #5N#^#r"  
allocation of fund 分配款项；预留款项 .ev'd&l.  
allocation of profit 利润分配；溢利分配 ^$24231^  
allocation warrant 拨款令 ' V;cA$ $  
allotment 分配；配股 .3A66 O~zT  
allotment notice 股份配售通知；配股通知 I' ej?~  
allotment of shares 股份分配 \QstcsEt  
allowable 可获宽免；免税的 l[l('-f  
allowable business loss 可扣除的营业亏损 _NA0$bGN9  
allowable expenses 可扣税的支出 GrW+P[j9  
allowance 免税额；津贴；备抵；准备金 .#6Dad=S*  
allowance for debts 债项的免税额 AIF?+i%H}  
allowance for depreciation by wear and tear 耗损折旧免税额 fEWS3`Yy  
allowance for funeral expenses 殡殓费的免税额 r~z-l,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 P8Fq %k  
allowance for repairs and outgoings 修葺及支出方面的免税额 %7Z_Hw  
allowance to debtor 给债务人的津贴 y1(smZU  
alteration of capital 资本更改 o';sHa'  
alternate trustee 候补受托人 )Rn}4)9!iT  
amalgamation 合并 UBrYN'QRNt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;-lk#D?n9  
ambit of charges 征税范围；收费范围 +L!-JrYHS4  
amended valuation 经修订的估值 \('8_tqI"  
American Commodities Exchange 美国商品交易所 ( N~[sf?&  
American Express Bank Limited 美国运通银行  RN'|./N  
American Stock Exchange 美国证券交易所 |%g^6RN  
amortization 摊销 A/,7%bB1  
amount due from banks 存放银行同业的款项 #q%xJ[  
amount due from banks abroad 存放海外银行同业的款项 c</d1xT  
amount due from holding companies 控股公司欠款 OnC|9  
amount due from local banks 存放本港银行同业的款项 s9PD[u/y  
amount due to banks 银行同业的存款 amK?LDf]  
amount due to banks abroad 海外银行同业的存款 Ajr]&H4  
amount due to holding companies 控股公司存款 ce/Rzid  
amount due to local banks 本港银行同业的存款 bPAp0}{Fu  
amount due to outport banks 外埠银行同业的存款 xXE/pIXw  
amount for note issue 发行纸币的款额 PtCwr)B,  
amount of bond 担保契据的款额 -
wy$ ?Ha  
amount of consideration 代价款额 =K=FzV'_~  
amount of contribution 供款数额 0iinr:=u  
amount of indebtedness 负债款额 bg*4Z?[dd  
amount of principal of the loan 贷款本金额 G?{BVWtl}  
amount of rates chargeable 应征差饷数额 l&(,$RmYp  
amount of share capital 股本额 07DpvhDQ  
amount of sums assured 承保款额 4$+1jjC]>~  
amount of variation 变动幅度 8=FP92X  
amount of vote 拨款数额 KTD# a1W  
amount payable 应付款额 -]~&Pi|  
amount receivable 应收款额 #{1w#Iz;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "@RLS~Ej  
analysis 分析 aIpDf|~  
ancillary risk 附属风险 I&U?8  
annual account 周年帐目；周年帐目报表；年度决算；年结 KtUI(*$`  
annual accounting date 年结日期 ^1BQejD  
annual allowance 每年免税额；年积金；年度津贴；年津 u{,e8. Z  
annual balance 年度余额 Aj#CB.y  
annual disposable income 每年可动用收入 3gaijVN  
annual estimates 周年预算 xN:ih*+,v  
annual fee 年费 DKAqQ?fS  
annual general meeting 周年大会 !krbGpTVH  
annual growth rate 年增率；每年增长率 ce\]o^4  
annual long-term supplement 长期个案每年补助金 p3`'i  
annual pensionable emolument 可供计算退休金的年薪 P}KN*Hn.  
annual report 年报 8 qt,sU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iv2did4  
annual return 周年报表；周年申报表；每年报税表格 %kS+n_*  
Annual Return Rules 《周年报表规则》 U,yU-8z/  
annual review of consumer prices 每年消费物价回顾 $(H%|Oyn  
annual roll-forward basis 逐年延展方式 -~~"}u  
annual salary 年薪 -tAdA2?G  
annual statement 年度报表；年度决算表 2i;G3"\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |G~LJsXW!v  
annuitant 年金受益人 p [4/Nq,c  
annuity 年金 yjaX\Wb[z[  
annuity contract 年金合约 4P(Y34j  
annuity on human life 人寿年金 r`pg`ChHv  
antecedent debt 先前的债项 %<CahzYc6  
ante-dated cheque 倒填日期支票 W
p`wIe6  
anticipated expenditure 预期开支  #:_qo  
anticipated net profit 预期纯利 XMd-r8yYr  
anticipated revenue 预期收入 N W :_)1  
anti-inflation measure 反通货膨胀措施 vcy}ZqWBO  
anti-inflationary stance 反通货膨胀立场 NDEltG(  
apparent deficit 表面赤字 .$y}}/{j?[  
apparent financial solvency 表面偿债能力 ]y>)e
s1  
apparent partner 表面合伙人 cu5Yvp  
application for personal assessment 个人入息课税申请书 "jH=O(37  
application of fund 资金应用 "G-} wt+P  
application to release as liquidator and to destruct the books of accounts and documents \/g.`Pe  
申请免除清盘人职务及毁灭帐簿与文件 L!Iu\_{q  
appointed actuary 委任精算师 eEePK~%c  
appointed auditor 委任核数师；委任审计师 <
RS@,  
appointed trustee 委任的受托人 U8KB@E  
appointer 委任人 ATp7:Q  
apportioned pro rata 按比例分摊 "rOe J~4 X  
apportionment 分配；分摊 $@"o BCc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yT%"<m6Y*\  
apportionment formula 分摊方程式 >!MOgLO3  
apportionment of estate duty 遗产税的分摊 lG/M%i  
appraisal 估价；评估 i\lur ET  
appreciable growth 可观增长 I *YO  
appreciable impact 显着影响
ZdJwy%  
appreciable increase 可观增长 3e~ab#/  
appreciation 增值；升值 "Kx2k>ym  
appreciation against other currencies 相对其他货币升值 U~n>k<`sr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Veo:G{  
appreciation tax 增值税 (xf_  
appropriation 拨款；拨用；拨付 5@ecZ2`)+h  
appropriation account 拨款帐目 mD{<Lp=  
Appropriation Bill 拨款法案 DvCs 5  
appropriation-in-aid system 补助拨款办法 #5-5N5-1  
approved assets 核准资产 u@tJu'X  
approved basket stock 认可一篮子证券 6:O3>'
n  
approved budget 核准预算 j}7as&  
approved charitable donation 认可慈善捐款 .[%em9u  
approved charitable institution 认可慈善机构 8\+kfK  
approved currency 核准货币；认可货币 D's'LspQ  
approved estimates 核准预算 {</MC`  
approved estimates of expenditure 核准开支预算 4bLk+EY4A  
approved overseas insurer 核准海外保险人 SIv8EMGo  
approved overseas trust company 核准海外信托公司 "jqC3$DKI  
approved pooled investment fund 核准汇集投资基金 ^-?5=\`5  
approved provident fund scheme 认可公积金计划 S=H<5*]g  
approved provision 核准拨款 ++n"` ]o,  
approved redeemable share 核准可赎回股份 k~Qb"6n2  
approved regional stock 认可地区性证券 7\m.xWX e  
approved retirement scheme 认可退休金计划 sVtxh
]  
approved subordinated loan 核准附属贷款 <`,pyvR Kv  
arbitrage 套戥；套汇；套利 4A^=4"BCV  
arbitrageur 套戥者；套汇者 !Z[dK{f"  
arbitrary amount 临时款项 eIBHAdU+g/  
arrangement 措施；安排；协定 .|[ZEXq  
arrears 欠款 EN/>f=%  
arrears of pay 欠付薪酬 @ c,KK~{  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bf33%I~  
articles of association 组织章程；组织细则；组织章程细则 hfT HP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~L$B]\/A5  
ascertainment of profit 确定利润 _i{$5JJ+K2  
"Asia Clear" “亚洲结算系统” /nEt%YYh;x  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mL/]an@Y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =67dpQ'y  
Asian Development Fund [ADF] 亚洲发展基金 |g<
1n  
Asian dollar bond 亚洲美元债券 }#}IR5`=E  
Asian dollar market 亚洲美元市场 |M]#D0v  
Asian dollar rate 亚洲美元利率 wv0d"PKTS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b*Ny  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  $0>>Z  
asked price 沽盘；喊价；索价；卖方报价 GWo^hIfJ  
assessable income 应评税入息 i
J.P&T9  
assessable loss 应评税亏损 `X[L62D  
assessable profit 应评税利润 d\Cx(Lb[  
assessable value 应评税值 37GJ}%Qs  
assessed profit 估定利润 EN6a? }5  
assessed value 经评估价值 np3$bqm  
assessment 评税；评定；估价；评税单 g&9E>wT  
assessment number 评税编号；估价编号 ;/+VHZP;  
assessment of additional tax 补加税评税 0!X;C!v;  
assessment of performance 业绩评估；实绩评价 H%
N!;Jz=  
Assessor 评税主任 par|j]  
asset price bubbles 资产价格泡沫 c@9jc^CJ  
asset-backed securities 具资产保证的证券 "^E/N},%u5  
assets accretion 资产增值 9l).L L  
assets and liabilities 资产与负债 v Yt-Nx  
assets betterment statement 资产递增表；资产改进表 (O{5L(  
assets lending 实物放款；有抵押贷款 <Y~?G:v6+  
assets of the company passing on the death 死者去世时转移的公司资产 4a3Xz,[(a  
assets pledged as security for liabilities 用作负债抵押的资产 v,t;!u,40  
assets portfolio 资产投资组合 &2IrST{d:V  
assets price 资产价格 G{$(t\>8  
assets quality 资产质素 qjcy{@ j  
assets realization 资产变现 2,,zN-9mt  
assets refinancing arrangement 资产再集资安排 :Awnj!KNCc  
assets securitization 资产证券化 :N03$Tvl  
assets situated outside Hong Kong 在香港以外地方的资产 [0|g3K!A  
assets stripping 削减资产；拆卖资产 UB[tYZ  
assets value 资产值 JTbg8b  
assignee 承让人 hz#S b~g  
assignment 转让；转让书；转让契 lU]/nKyd  
assignment of interest 权益转让 +E8\g  
assignment of letters patent and trade mark 专利证书及商标转让 )6mx\t  
assignment of property 物业转让；物业转让书 '5xf?0@s.  
assignment right 转让权 [pMJ9 d$  
assignor 转让人 xbJ@z{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Wy^43g38'p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w5*?P4P  
associate member 附属会员 P<P4*cOV  
associated body corporate 相联法人团体 )zw}+z3st  
associated company 相联公司；联属公司 B.wihJVDg  
associated corporation 相联法团 V_Z~$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] MgJiJ0y  
公认会计师公会〔英国〕 Mda~@)7$  
Association of Futures Exchange Brokers 香港期货经纪协会 tY$ .(2Ua  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "0x"Xw#I  
association of underwriters 承保人组织 9_Tk8L#  
assumption of control 接管 1Xy{&Ut\  
assurance 担保；保险；转易；转易书 qh}M!p2  
assurance of interest 权益的转易 P(?i>F7s  
at 19XX price 按一九ＸＸ年价格计算 g7*cwu  
at a discount 按赔价计算；按贴水价格计算；打折扣 Z}bUvr XP  
at a premium 按溢价计算；按升水价格计算 V9xZH5T8^  
at call 通知付款；按通知 *o]Q<
S>lH  
at constant market price 按固定市价计算 _nw=^zS  
at constant price 按固定价格计算 {SH+lX0]{  
at cost 按成本计算 ZUGuV@&-T  
at current market price 按当时市价计算；按现时市价计算 g
1U   
at current price 按当时价格计算；按现时价格计算 `P1jg$(eA  
at factor cost 按要素成本计算；按生产要素成本计算 2yqm$i9C  
at money-of-the-day price 按付款当日价格计算 AWlR" p2  
at or better 按指定或较佳价位〔买卖指令〕 [@D+kL*>  
at par 按面值计算；平价 WK7=z3mu  
at sight 见票即付 uv*OiB"  
at the close 按收市盘 cgKK(-$ny  
at the opening 按开市盘 Bi?.w5  
attestation 见证；见证条款 cU}j Whu  
at-the-money option 平价期权 l!Q |]-.@  
attorney 受权人；受托代表人 b_88
o-*/  
attornment 新拥有人承认书 m~s.al(G91  
attributable profit 可归属利润 !>XG$-$`Z  
attributable share value 可归属股份价值 B ;Zsp  
Auckland Stock Exchange 奥克兰证券交易所 6itp Mck  
auction 拍卖 J/(3: a>  
auctioneer 拍卖商 ".+wz1  
audit 审计；核数 Id8^6FLw  
Audit Commission 审计署 $Yfm>4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `q Sfo`  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 }\5^$[p  
audit review 帐目审查 vn;_|NeSf  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F 7+Gt Ed  
audited account 审计帐目；经审计的帐目 |a@$K
F$  
audited annual account 经审计的周年帐目 (Bs0/C  
audited balance sheet 经审计的资产负债表 "B`yk/GM]  
auditor 核数师；核数主任；审计师 e6s-;
 
auditor's certificate 核数师证明书；审计师证明书 :nki6Rkowt  
auditor's report 核数师报告；审计师报告 <p<jXwl  
Aussie bond 澳元债券 xR5jy|2JJ  
austerity budget 紧缩预算 $-""=O|"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 rg U$&O  
Australia All Ordinaries Index 澳洲所有普通股票指数 /'U/rjb_h{  
Australian Dollar [AUD] 澳元 /7Z0|Zw]  
Australian Options Market 澳大利亚期权市场 #5HJW[9  
Australian Securities Commission 澳洲证券事务监察委员会 5A]IiX4Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Zf;1U98oC  
Australian Stock Exchange 澳大利亚证券交易所 (:3rANY|  
Austrian Schilling [ATS] 奥地利先令 |6LC>'  
authentication 认证；鉴证 ;w1?EdaO  
authority to purchase 委托购买证；委购书 ':yE5j  
authorization 认可；核准；授权；授权书 F?2(U\k#  
authorization by direction 指示授权 vPuPSE%M  
authorization by instruction 指令授权 xM85^B'  
authorization by warrant 令状授权 k1y&'3%  
authorization of unit trust 单位信托的认可 /$zYSP)YT  
authorized agent 指定代理人 b6!?K!imT  
authorized capital 法定资本 <Q)6N!Tp^  
authorized clerk 出市员 CFD& -tED&  
authorized dealer 认可交易商 $?p^ m`t_  
authorized financial institution 认可财务机构 N>;"r]Rl"  
authorized fund 认可基金 $x;wnXXXM  
authorized fund house 获授权的基金公司；认可基金公司 cad1eOT'  
authorized institution 认可机构 +) 2c\1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 TL@_m^SM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GIQ/gM?Pv  
authorized insurer 获授权保险人；获认可承保人 j
i{V#  
authorized investment 特准投资项目 UNLy{0tA  
authorized person 获授权人 =g'7 xA  
authorized representative 获授权代表 Mj5=
t:MI  
authorized share capital 法定股本 *ie#9jA  
automated quotation system 自动报价系统 m;o \.s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *=}$@OS  
自动交易系统〔香港期货交易所有限公司〕 Gad!}dz  
automatic adjustment mechanism 自动调整机制 +GMM&6<  
automatic adjustment system 自动调整系统 K9  
Automatic Clearing House 自动票据交换所 %Bg} a  
automatic exchange rates accumulation system 自动化汇率累集系统 o2?[*pa  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l'-dB  
automatic teller machine [ATM] 自动柜员机 vvw6 GB,M  
autopay 自动转帐 w C]yE\P1
 
available assets 可用资产 j<!rc>)2+L  
available fiscal reserve 现存财政储备 0}$",M!p  
available profit 可用利润 gsufd{{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ZQND^a:  
average 平均；平均数；海损 pc}Q_~e  
average basic salary 平均基本薪金 M=n!tVlCV  
average consumer expenditure 平均消费开支；一般消费开支 s5FyP"V  
average cost 平均成本 )ARfI)<1b  
average cost of land production 增辟土地平均成本 l i}4d+  
average daily turnover 平均每日成交额 {/12.y=)~  
average daily wage rate 平均每日工资率 <jU[&~p  
average expenditure pattern 平均开支模式 ch,<4E/c[R  
average growth rate 平均增长率 c:"*MM RC  
average net fixed assets 固定资产平均净值 esmQ\QQ^1  
average of relatives 相对价格平均数 ->&AJI0  
average price 平均价格 2Jrr;"r  
average propensity to consume 平均消费倾向；一般消费倾向 %*]3j^b Q+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %YefTk8cr,  
average rate 平均率 uc~PKU?tO  
average revenue 平均收入；平均收益 D8slSX`6j  
average stock 平均库存；平均存货 O-:#Q(H!  
average yearly rent 平均年租
yJ8WYQQMG  
avoidance of double taxation 避免双重课税 nab:y(]$/  
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 RvV4SlZz
 
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