一些有用的会计术语(也不知道发的地方对不对)A

A: ~jw:4sG  
A share Ａ股；甲类股份 5V<6_o  
abatement of tax 减税；减扣免税额 xLIyh7$t  
ABN AMRO Bank N.V. 荷兰银行 HV!P]82Pa  
above-the-line expenditure 线上项目支出；经常预算支出 `_vPElQXZ#  
above-the-line receipt 线上项目收入；经常预算收入 ` .`:~_OE  
ABSA Asia Limited 南非联合亚洲有限公司 q"Bd-?9  
absolute change 绝对数值变更 !& c%!*  
absolute expenditure 实际开支 "a(R>PV%  
absolute guideline figure 绝对准则数字 +]t9kr  
absolute interest 绝对权益 0(&uH0x  
absolute order of discharge 绝对破产解除令 leHKBu'd  
absolute profit margin 绝对利润幅度 ,~;`@  
absolute value 实值；绝对值 <=uO*s>%  
absolutely vested interest 绝对既得权益 {;bec%pq0  
absorbed cost 已吸收成本；已分摊成本 W{IP}mM  
absorption 吸收；分摊；合并 W=2.0QmW  
absorption rate 吸收率；摊配率；分摊率 yYOV:3!"  
ACB Finance Limited 亚洲商业财务有限公司 &/
EZn xl  
acceptable form of reciprocity 合理的互惠条件 w8o?wx*  
acceptable rate 适当利率；适当汇率 %|@?)[;  
acceptance agreement 承兑协议 >`30 ib  
acceptance for honour 参加承兑 *RkvM?o@jC  
acceptor 承兑人；接受人；受票人 y3*IF2G  
acceptor for honour 参加承兑人 mp3
Dc  
accident insurance 意外保险 .WOF:Nu4  
Accident Insurance Association of Hong Kong 香港意外保险公会 WV}
pE~  
accident insurance scheme 意外保险计划 >VjtKSN  
accident year basis 意外年度基准 "~C\Z} ;  
accommodation 通融；贷款 ]Gl_L7u`  
accommodation bill 通融票据；空头票据 Ahd{f!  
accommodation party 汇票代发人 Kc9)Lzu+  
account balance 帐户余额；帐户结余 T5~Qfl?Y  
account book 帐簿 |q o3 E  
account collected in advance 预收款项 g'L$m|  
account current book 往来帐簿 6O5E4=  
account of after-acquired property 事后取得的财产报告 K6<1&  
account of defaulter 拖欠帐目 *|+ ~V/#  
account payable 应付帐款 GmGq69]J*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 I |D]NY^  
account receivable 应收帐款 Rx<[bohio  
account receivable report 应收帐款报表 Z?",+|4  
account statement 结单；帐单；会计财务报表 *7Sg8\wDn  
account title 帐户名称；会计科目 '\m\$ {  
accountant's report 会计师报告 7f=9(Zj  
Accountant's Report Rules 会计师报告规则 9.goO|~B~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Hi{!<e2  
Accounting Arrangements 《会计安排》 Dc>)js|"  
accounting basis 会计基础 S67T:ARS  
accounting by Official Receiver 破产管理署署长呈交的帐目 [/t/694  
Accounting Circular 《会计通告》 .+AO3~Dg  
accounting class 会计类别 gk6j5 $Y"<  
accounting date 记帐日期；会计结算日期 .uagD[${  
accounting for money 款项核算 sXC]{] P  
Accounting Officer 会计主任 H+2J.&Ch  
accounting period 会计报告期；会计期  K[TMTn  
accounting policy 会计政策；会计方针 ;v+CQx  
accounting practice 会计惯例 l:+pO{7L  
accounting principle 会计准则 [76mgj!K  
accounting record 会计记录 cfe[6N  
accounting report 会计报告 zck |jhJ6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0\}j[-`pF  
Accounting Society of China 中国会计学会 I0jEhg%JZ  
accounting statement 会计报表 -+I! (?  
accounting system 会计制度；会计系统 +TX p;6pA  
accounting transaction 会计事项；帐务交易 \ZDT=?  
accounting treatment 会计处理 GrQAho  
accounting year 会计年度 Z*e7W O.  
accretion 增值；添加 2Nl("e^kJr  
accrual 应计项目；应累算数目 " Gn; Q-@  
accrual basis 应计制；权责发生制 TuCOoz@d  
accrual basis accounting 应计制会计；权责发生制会计 f,a4LF  
accrue 应累算；应计 @%cJjZ5y  
accrued benefit 应累算利益 +[}]a3)  
accrued charges 应计费用 G7/LYTT)  
accrued cumulative preference share dividend 应累算的累积优先股股息 fAUsJ[  
accrued expenses 应累算费用 >%3c1  
accrued interest payable 应付利息；应计未付利息 ?h3Ow`1G  
accrued interest receivable 应收利息；应计未收利息 D3lYy>~d5;  
accrued right 累算权益 246lFxG.  
accruing profit 应累算的利润 &%r#eB?7  
accumulated fiscal reserve 累积财政储备 Y@\5gZ&T  
accumulated profit 累积利润；滚存溢利 @Q1jH~t  
accumulated reserve 累积储备 1W!n"3#  
accumulation of surplus income 累积收益盈余 Z "=(uwM  
acquired assets 既得资产 < 5_Ys  
acquisition 收购；购置；取得 \+~
4t  
acquisition cost 购置成本 y?@Y\ b  
acquisition expenses 购置费用 I~qiF%?d  
acquisition of 100% interest 收购全部股权 *nW9)T  
acquisition of control 取得控制权 NU(/Yit  
acquisition of fixed assets 购置固定资产 jb![
Lp  
acquisition of shell “买壳” XP^6*}H.*  
acquisition price 收购价 HgBg,1  
act of God 天灾 ,"VQ0Z1  
acting partner 执事合伙人 .M{[J]H`t  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E\*",MGL  
active partner 积极参与的合伙人 t3>rf3v  
active trading 交投活跃 ?W|IC8~d')  
actual circulation 实际流通 zB$6e!fc  
actual cost 实际成本 (}}8
DB  
actual expenditure 实际开支；实际支出 kZ.3\  
actual income 实际入息；实际收入；实际收益 ck~xj0  
actual market 现货市场 %UJ4wm  
actual price 现货价；实际价格 ~+C#c,Nw  
actual profit 实际利润 oX4uRc7wR  
actual quotation 实盘；实际价位；实际报价 UQcmHZ+lf  
actual year basis 按实际年度计算 (*x"6)`  
actuals 实货 w;$+7  
actuarial investigation 精算调查 fx-*')  
actuarial principle 精算原则 {LD8ie|x1`  
actuarial report 精算师报告 m'B6qy!}6  
Actuarial Society of Hong Kong 香港精算学会 "'#Hh&Us  
actuarial valuation 精算师估值 RGLA}|  
actuary 精算师 w$ {  
ad referendum agreement 暂定协议；有待覆核的协定 EG.C2]Fi  
ad valorem duty 从价税；按值征税 6 {Z\cwP)c  
ad valorem duty system 从价税制 .Cus t  
ad valorem fee 从价费 `7_LJ \>I  
ad valorem tariff 从价关税 ~\G3l,4  
additional allowance 额外免税额 5Z,lWp2A  
additional amount for unexpired risk 未过期风险的额外款额 fdG.=7`  
additional assessable profit 补加应评税利润 ?$c  
additional assessment 补加评税 wcf_5T  
additional commitment 额外承担 ,GnU]f  
additional commitment vote 额外承担拨款 FO=1P7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RWo B7{G  
additional dependent parent allowance 供养父母额外免税额 \AzcW;03g[  
additional provision 额外拨款  vB*oI~<  
additional stamp duty 附加印花税 " G6jUTt  
additional tax 补加税罚款；补加税款 n5/Tn7hY  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l5ds`uR#  
adjudged bankrupt 被裁定破产 hY 2PV7"[;  
adjudicated bankrupt 裁定破产人 odf^W  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n;`L5  
adjudication of bankruptcy 裁定破产；宣告破产 Sg>0P*K@  
adjudication of insolvency 裁定无力偿还债务 ~{G:,|`  
adjusted actual 经调整的实数；调整后的实数 5qSZ>DZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 -$t,}3  
adjusted figure 经调整的数字；调整后的数额
xN8JrZE&  
adjusted liabilities 经调整的负债；调整后的负债 !cwVJe  
adjusted loss 经调整的亏损；调整后的亏损 2] G$6H  
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 _l=  
adjusted profit 经调整的利润；调整后的利润 Au
ipK*&g  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?(8%S
PRk  
adjusted value 经调整的价值；调整后的价值 >o#wP  
adjustment 调整；修订；理算〔保险〕 (x0*(*A}  
adjustment centre 调剂中心 8I0Tu  
adjustment lag 调整过程的时间差距；调整时差 B~zg"
 
adjustment mechanism 调整机制 p3FnYz-V  
adjustment of loss 亏损调整 ]\,uF8gg)  
adjustment process 调整过程；调整程序 }k0-?_Z=1  
adjustment range 调整幅度 A=d$ir K[  
administered exchange rate 受管制汇率 fbTw6Fde$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0uO=wOIhH  
administration expenses 行政费用 &MZy;Sq  
administration fee 手续费；行政费 EvQwGt1)P  
administration in bankruptcy 破产管理 tlLn  
administration order 遗产管理令 DbU;jorwu  
administrator 管理人；遗产管理人 ]j2v"n  
administrator of the estate 遗产管理人 0/
@ X!|X  
admission of debt 债项承认书 T) tZU?  
admission of proof 接纳债权证明 k+#l;<\2  
advance 放贷款项；垫付款项；预支款项；预付款项 x>,F*3d3  
advance account 暂支帐目；预付款帐户 =Z .V+4+  
advance compensation 预付补偿金 apD=>
O  
advance from shareholder 股东垫款 5YI/Ec  
advance pending reimbursement 预支以待日后付还 vd7N&c9  
advanced economy 先进经济体系 ViwpyC'v  
advancement 预付；预付财产 ;i9<y8Dha  
advances warrant 垫款令 .n& Cq+U;  
advancing 贷出 +i@yZfT  
adverse balance 逆差 o;4e)tK  
adverse exchange 逆汇 4!~ .6cp3  
advertisement addressed to shareholders 在报章刊登的致股东通告 $W {yK+N  
advice for collection 托收通知书 0SYf<$  
advice of drawing 提款通知书；汇票通知书 [}ZPg3Y  
advice of payment 付款通知 yaRc
BT?  
Advisory Committee [Securities and Futures Commission] SU%rWH  
谘询委员会〔证券及期货事务监察委员会〕 "4ozlWx  
Advisory Committee on Diversification 经济多元化谘询委员会 2iPmCG  
affidavit 誓章；遗产申报誓章 0YpiHoM  
affidavit of no receipt 述明无收款的誓章 S`@6c$y k  
affiliate 联号；联营公司；附属公司 SQt|(r)  
affiliated company 附属公司；联号；联营公司 Go\} A:|s  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 od}EM_  
affordability 负担能力 !q$&JZY  
African Development Bank [AfDB] 非洲开发银行 Xm8Z+}i  
after-acquired property 事后取得的财产 ^\[LrPqe  
after-hours dealing 市后交易 X(y  
after-tax profit 税后盈利；税后利润；税后溢利 Uc&6=5~Ys\  
agency agreement 代理协议 tSb?]J  
agency expenses 代理机构的开支 <cDKGd  
agency fee 代理费 xdL/0 N3  
Agency Law 《代理法》 vdH+>l  
agent 代理人；承销人 X$-boe?  
agent of company 公司代理人 (lN;xT`=  
agent's fee 代理人费；经纪费 Cv>yAt.3  
aggregate 总计；总数；总体数字 XatA8(_,5  
aggregate amount 总款额；总额 ke}Y
2sB  
aggregate assets and liabilities 总体资产与负债 h eE'S/  
aggregate at constant price 按固定价格计算的总体数字 3"'# |6O9  
aggregate demand 总需求 5>ADw3z'  
aggregate gross position 总持仓量 /i{tS`[F2a  
aggregate limit 总限额 `y^zM/Ib  
aggregate of salaries tax 合计薪俸税 -v;n"Zy1  
aggregate performance 总体表现；总体业绩 ,
G[r+4|h  
aggregate supply 总体供应 1iNsX\M  
aggregate surplus 总盈余 A,m4WO_q3  
aggregate total 整体总额 PG6[lHmi  
aggregate value 总值；合计价值 ShWHHU(QQ  
aggregated basis 合计基准 ~5r=FF6
  
aggregated net chargeable income 合计应课税入息实额 Vl{~@G,@  
aggregation 合并计算；合计；总和 a{]g+tGH  
aggregation of incomes of husband and wife 夫妇入息合并计算 "WYA  
aggregation of property 财产的总和 NZo<IKD$  
agio 差价；贴水 ]{IR&{EI-  
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》 :cc[Jco@w  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zBk_-'z  
《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》 mb0n}I_AC  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  2Vp>"  
《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》 (O8,zqP9l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E tJ~dL)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 O9t=lrYV!  
agreement for a settlement 授产协议 @J-plJ4e  
agreement for assignment 转让协议 8yE!7$Mj  
agreement for sale 售卖协议；买卖协议 ==]Z \jk  
agreement for sale and purchase 买卖协议 (jM<T;4  
agreement for the payment of interest 支付利息协议 5oz>1  
agreement for the repayment of money 还款协议 O.*jR`
l  
agreement of reinsurance 再保险协议 \#PP8  
Agricultural Bank of China 中国农业银行 paW'R+Rck  
air passenger departure tax 飞机乘客离境税 .aNO( /kO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f%2%T'Q  
airport tax 机场税 89zuL18V  
alcohol duty 酒精税 )fNGB]%  
alienation 让与；让渡；转让
|/@0~O(6  
alimony 生活费；赡养费 &&;ex9  
All Ordinaries Index [AOI] 所有普通股指数 $"Afy)Ir  
all risks 全险；综合险 AK6=Ydu  
All Sales Record for Stock Market 《股票市场成交报告》 #hIEEkCp +  
Allied Capital Resources Limited 新联财务有限公司 1'NhjL  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cX2$kIs;  
allocation letter 拨款信件 P,(9cyS{  
allocation of fund 分配款项；预留款项 FyCBNtCv  
allocation of profit 利润分配；溢利分配 mHKJ  
allocation warrant 拨款令 {3_Gjb5\\4  
allotment 分配；配股 MzcB3pi  
allotment notice 股份配售通知；配股通知 s~L`53A
 
allotment of shares 股份分配 qtO1hZ  
allowable 可获宽免；免税的 eaEbH2J  
allowable business loss 可扣除的营业亏损 u[)_^kIE(n  
allowable expenses 可扣税的支出 O{~KR/  
allowance 免税额；津贴；备抵；准备金 Tj=gRQ2v  
allowance for debts 债项的免税额 d$}&nV/A)  
allowance for depreciation by wear and tear 耗损折旧免税额 +6 ho)YL  
allowance for funeral expenses 殡殓费的免税额 yKYl@&H/%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6VC-KY  
allowance for repairs and outgoings 修葺及支出方面的免税额 gt'*B5F(  
allowance to debtor 给债务人的津贴 iecWa:('  
alteration of capital 资本更改 22z1g(;@  
alternate trustee 候补受托人 012Lwd  
amalgamation 合并 yX`#s]M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sa G8g  
ambit of charges 征税范围；收费范围 "rsSW3_  
amended valuation 经修订的估值 > V8sm/M  
American Commodities Exchange 美国商品交易所 =LOk
13l\"  
American Express Bank Limited 美国运通银行 gSb,s [p&+  
American Stock Exchange 美国证券交易所 $(3uOsy   
amortization 摊销 GLCAiSMz[  
amount due from banks 存放银行同业的款项 tj[c#@[B  
amount due from banks abroad 存放海外银行同业的款项 h(nj,X+  
amount due from holding companies 控股公司欠款 ~T%Ui#Gc  
amount due from local banks 存放本港银行同业的款项 44~hw:  
amount due to banks 银行同业的存款 TKo<~?  
amount due to banks abroad 海外银行同业的存款 Fwb5u!_,  
amount due to holding companies 控股公司存款 6|5H=*)DH  
amount due to local banks 本港银行同业的存款 0'`S,  
amount due to outport banks 外埠银行同业的存款 Jld\8=  
amount for note issue 发行纸币的款额 `;
$h'eI9  
amount of bond 担保契据的款额 uaaf9SL?  
amount of consideration 代价款额 hCAZ{+`z  
amount of contribution 供款数额 xz8G}Ku  
amount of indebtedness 负债款额 w.z<60%},0  
amount of principal of the loan 贷款本金额 Lc|{aN  
amount of rates chargeable 应征差饷数额 e\D|
o?v  
amount of share capital 股本额 tb,9a!?  
amount of sums assured 承保款额 w^Ag]HZN  
amount of variation 变动幅度 ,:UX<6l R  
amount of vote 拨款数额 -9d%+O~v6~  
amount payable 应付款额 GJ,aRI  
amount receivable 应收款额 WI&lj<*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :b@igZ<  
analysis 分析 epkD*7  
ancillary risk 附属风险 JRY_nX  
annual account 周年帐目；周年帐目报表；年度决算；年结 w"~<h;  
annual accounting date 年结日期 35_)3R)  
annual allowance 每年免税额；年积金；年度津贴；年津 ;|HL+je;Z  
annual balance 年度余额 E{%SR  
annual disposable income 每年可动用收入 ,F9nDF@)  
annual estimates 周年预算 kAo.C Nj7  
annual fee 年费 <*wM=aq  
annual general meeting 周年大会 I]9C_  
annual growth rate 年增率；每年增长率 nZ E)_  
annual long-term supplement 长期个案每年补助金 <<,>S&/  
annual pensionable emolument 可供计算退休金的年薪 RV;!05^<  
annual report 年报 `N'V#)Pi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `*_CElpP"  
annual return 周年报表；周年申报表；每年报税表格 #K|9^4jt  
Annual Return Rules 《周年报表规则》 ||Y<f *  
annual review of consumer prices 每年消费物价回顾 Q4Q pn  
annual roll-forward basis 逐年延展方式 $FX,zC<=  
annual salary 年薪 EI1? GB)b  
annual statement 年度报表；年度决算表 >{nH v)  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y}"7e)|t%  
annuitant 年金受益人 i\Wdo/c-H  
annuity 年金 wxdyF&U n  
annuity contract 年金合约 J'Sm
0  
annuity on human life 人寿年金 t)a;/scT  
antecedent debt 先前的债项 r,;\/^u*  
ante-dated cheque 倒填日期支票 N'?u1P4G  
anticipated expenditure 预期开支 JvL{| KtyU  
anticipated net profit 预期纯利 S|AjL Ng#  
anticipated revenue 预期收入 fYX<d%?7  
anti-inflation measure 反通货膨胀措施 U>Gg0`>  
anti-inflationary stance 反通货膨胀立场 ej^3YNh&  
apparent deficit 表面赤字 ?ob
m7<  
apparent financial solvency 表面偿债能力 ahGT4d`)9  
apparent partner 表面合伙人 m3 -9b"  
application for personal assessment 个人入息课税申请书 6N
"
l{!  
application of fund 资金应用 ,:GN;sIXg  
application to release as liquidator and to destruct the books of accounts and documents MbA\pG
'T  
申请免除清盘人职务及毁灭帐簿与文件 -LWK*q[J;*  
appointed actuary 委任精算师 {x@|VuL=  
appointed auditor 委任核数师；委任审计师 %!|O.xxRR  
appointed trustee 委任的受托人 |"Z{I3Umg  
appointer 委任人 c$h9/H=
~  
apportioned pro rata 按比例分摊 $/Ov2z  
apportionment 分配；分摊 g0&\l}&%U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DL8x":;  
apportionment formula 分摊方程式 ]l;*$2w)  
apportionment of estate duty 遗产税的分摊 XKU=oI0\j  
appraisal 估价；评估 $B .Qc!m  
appreciable growth 可观增长 (f#b7O-Wn  
appreciable impact 显着影响 r>t1 _b+nu  
appreciable increase 可观增长 `u_Qa  
appreciation 增值；升值 ?Bx./t><  
appreciation against other currencies 相对其他货币升值 ELD!{bMT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zP)~a  
appreciation tax 增值税 K$[$4 dX]  
appropriation 拨款；拨用；拨付 #R&H&1  
appropriation account 拨款帐目 2A:,;~UH  
Appropriation Bill 拨款法案 [V}, tO|  
appropriation-in-aid system 补助拨款办法 7E7dSq  
approved assets 核准资产 MMQ;mw=^]  
approved basket stock 认可一篮子证券 cgT  
approved budget 核准预算 I4c!m_sr  
approved charitable donation 认可慈善捐款 <48<86TP  
approved charitable institution 认可慈善机构 $l[Rh1z`;+  
approved currency 核准货币；认可货币 3$/ 4wH^  
approved estimates 核准预算 rf K8q'@  
approved estimates of expenditure 核准开支预算 =xN= #  
approved overseas insurer 核准海外保险人 X[3}?,aqL  
approved overseas trust company 核准海外信托公司 L>9R4:g  
approved pooled investment fund 核准汇集投资基金 $)Bg JDr  
approved provident fund scheme 认可公积金计划 *_-'/i  
approved provision 核准拨款 qUJ aeQ  
approved redeemable share 核准可赎回股份 
IDFFc&  
approved regional stock 认可地区性证券 xL "!~dN  
approved retirement scheme 认可退休金计划 |oFAGP1  
approved subordinated loan 核准附属贷款 ]uh3R{a/  
arbitrage 套戥；套汇；套利 DXR:1w[^  
arbitrageur 套戥者；套汇者 A[N{  
arbitrary amount 临时款项 ;0%OB*lcgE  
arrangement 措施；安排；协定 5K%Wa]W  
arrears 欠款 ,_ 2x{0w:>  
arrears of pay 欠付薪酬 WcUJhi^\C  
arrears of revenue 逾期未收税款；逾期未收的帐项 <i. apBH  
articles of association 组织章程；组织细则；组织章程细则 ~/#1G.H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z8_XX$Mnt  
ascertainment of profit 确定利润 ^A_;#vK  
"Asia Clear" “亚洲结算系统” "&+3#D >  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 nms8@[4-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ri7((x]H"  
Asian Development Fund [ADF] 亚洲发展基金 @x&P9M0g  
Asian dollar bond 亚洲美元债券 ?h8{xa5b  
Asian dollar market 亚洲美元市场 I:j3sy  
Asian dollar rate 亚洲美元利率 pox,Im  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'DbMF?<.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 # TkR  
asked price 沽盘；喊价；索价；卖方报价 
^"8wUsP  
assessable income 应评税入息 0#p/A^\#7M  
assessable loss 应评税亏损 .?W5{U  
assessable profit 应评税利润 rRFAD{5)  
assessable value 应评税值 aoW6U{\  
assessed profit 估定利润 SX0_v_%M  
assessed value 经评估价值 LV{Q,DrP  
assessment 评税；评定；估价；评税单 4_?7&G0(  
assessment number 评税编号；估价编号 pbXi9|bI  
assessment of additional tax 补加税评税 DvXHK  
assessment of performance 业绩评估；实绩评价 15\Ph[6g  
Assessor 评税主任 BRRj$)u  
asset price bubbles 资产价格泡沫 4Ft1@  
asset-backed securities 具资产保证的证券 {Tp2H_EG  
assets accretion 资产增值 "y?\Dx   
assets and liabilities 资产与负债 ~p1EF;4#  
assets betterment statement 资产递增表；资产改进表 eDKxn8+(H  
assets lending 实物放款；有抵押贷款 pJIv+  
assets of the company passing on the death 死者去世时转移的公司资产 'I}:!Z  
assets pledged as security for liabilities 用作负债抵押的资产 PXKJ^fa  
assets portfolio 资产投资组合 p*QKK@C  
assets price 资产价格 Pt,
ebL~  
assets quality 资产质素 "\%On >  
assets realization 资产变现 F"+o@9]  
assets refinancing arrangement 资产再集资安排 %:v`EjRD0  
assets securitization 资产证券化 YNdrW
Bf)  
assets situated outside Hong Kong 在香港以外地方的资产 6 ,ANN
j  
assets stripping 削减资产；拆卖资产 BHDML.r }M  
assets value 资产值 3 fj  
assignee 承让人 ~EiH-z4U  
assignment 转让；转让书；转让契 yBpk$  
assignment of interest 权益转让 8,T4lb<<  
assignment of letters patent and trade mark 专利证书及商标转让 I&yVx8aH}  
assignment of property 物业转让；物业转让书 {lG@h
N'
 
assignment right 转让权 vsB*rP=  
assignor 转让人 ^Mkk@F&1  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1Nn@L2b 2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +xv!$gJEj  
associate member 附属会员 NcS.49  
associated body corporate 相联法人团体 :;;E<74e i  
associated company 相联公司；联属公司 K+\nC)oG  
associated corporation 相联法团 nwI3|&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =HDI \LD<  
公认会计师公会〔英国〕 5/><$06rq  
Association of Futures Exchange Brokers 香港期货经纪协会 H;ZHqcUX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j-@kW'K  
association of underwriters 承保人组织 ,Dmc2D  
assumption of control 接管 M+>`sj  
assurance 担保；保险；转易；转易书 Pf_F59"  
assurance of interest 权益的转易 Z$KLl((  
at 19XX price 按一九ＸＸ年价格计算 5FKBv e@  
at a discount 按赔价计算；按贴水价格计算；打折扣 \5 pu|2u  
at a premium 按溢价计算；按升水价格计算 `NRH9l>B7  
at call 通知付款；按通知 : 9!%ZD  
at constant market price 按固定市价计算 rsNf$v-*  
at constant price 按固定价格计算 \BV 0zKd  
at cost 按成本计算 LHCsk{3
 
at current market price 按当时市价计算；按现时市价计算 :t$aN|>y  
at current price 按当时价格计算；按现时价格计算 \0;(VLN'U  
at factor cost 按要素成本计算；按生产要素成本计算 qNgd33u1  
at money-of-the-day price 按付款当日价格计算 GOy%^:Xd  
at or better 按指定或较佳价位〔买卖指令〕 /c#`5L[  
at par 按面值计算；平价 .9G<y 4  
at sight 见票即付 )emOKS  
at the close 按收市盘 P,pnga3Wu  
at the opening 按开市盘 l3o#@sz:  
attestation 见证；见证条款 .lG5=Th!
 
at-the-money option 平价期权 R0Ue0pF7  
attorney 受权人；受托代表人 +t)n;JHN  
attornment 新拥有人承认书
l]!9$  
attributable profit 可归属利润 iTo k[uJ}  
attributable share value 可归属股份价值 }u{gR:lZ  
Auckland Stock Exchange 奥克兰证券交易所 @DAF 6ygs  
auction 拍卖 .aOnGp  
auctioneer 拍卖商 XkmQBV"  
audit 审计；核数 O09ke-lC  
Audit Commission 审计署 !LM<:kf.|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4 {GU6v)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〕 ks;%*d  
audit review 帐目审查 Z{NC
9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Q/>L_S  
audited account 审计帐目；经审计的帐目 [`=LTBt  
audited annual account 经审计的周年帐目 Fig&&b a  
audited balance sheet 经审计的资产负债表 N[|Nxm0z/C  
auditor 核数师；核数主任；审计师 .y5,x\Pq(  
auditor's certificate 核数师证明书；审计师证明书 '(&%O8Yi  
auditor's report 核数师报告；审计师报告 qa >Ay|92e  
Aussie bond 澳元债券 0o&MB Dp  
austerity budget 紧缩预算 4JIYbb-a'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 C&\5'[*  
Australia All Ordinaries Index 澳洲所有普通股票指数 4A`NJ  
Australian Dollar [AUD] 澳元 S*)1|~pRvQ  
Australian Options Market 澳大利亚期权市场 N6QVt f.  
Australian Securities Commission 澳洲证券事务监察委员会 >?W[PQ5yx  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 yI{5m^s{  
Australian Stock Exchange 澳大利亚证券交易所 6~meM@  
Austrian Schilling [ATS] 奥地利先令 ~q +[<xR\  
authentication 认证；鉴证 a@d=>CT$  
authority to purchase 委托购买证；委购书 4B+9z^oQ  
authorization 认可；核准；授权；授权书 donw(_=  
authorization by direction 指示授权 CR<`ZNuWz  
authorization by instruction 指令授权 oSb, :^Wl  
authorization by warrant 令状授权 v`q\6i[-  
authorization of unit trust 单位信托的认可 !7B\Xl'S  
authorized agent 指定代理人 9<CG s3\  
authorized capital 法定资本 -5G)?J/*  
authorized clerk 出市员 ;+"f  
authorized dealer 认可交易商 JMBK{JK>  
authorized financial institution 认可财务机构 %T`U^Pnr  
authorized fund 认可基金 s'P( ,!f  
authorized fund house 获授权的基金公司；认可基金公司 ug 7o>PX  
authorized institution 认可机构  Fnx`Ri  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }w-
wSkl1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Mc sTe|X  
authorized insurer 获授权保险人；获认可承保人 ^S)TO
}e  
authorized investment 特准投资项目 =H7xD"'%R  
authorized person 获授权人 <S"~vKD'  
authorized representative 获授权代表 V)o,1  
authorized share capital 法定股本 z;u> Yz+3  
automated quotation system 自动报价系统 FeJr\|FT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]bCq=6ZKR  
自动交易系统〔香港期货交易所有限公司〕 ] 7;f?+  
automatic adjustment mechanism 自动调整机制 ][PzgzG  
automatic adjustment system 自动调整系统 ~o3Hdd_#}N  
Automatic Clearing House 自动票据交换所 C}g9'jY  
automatic exchange rates accumulation system 自动化汇率累集系统 XdgUqQb}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1-SVCk -  
automatic teller machine [ATM] 自动柜员机 A!W0S  
autopay 自动转帐 d?idTcgs  
available assets 可用资产 m"tOe?  
available fiscal reserve 现存财政储备 zQ
y"m-Q  
available profit 可用利润 3ucP(Ex@tg  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 OqhD7 +  
average 平均；平均数；海损 6V9doP]i  
average basic salary 平均基本薪金 >PKBo  
average consumer expenditure 平均消费开支；一般消费开支 Weoj|0|t  
average cost 平均成本 VUU]Pu &  
average cost of land production 增辟土地平均成本 : DG)g3#  
average daily turnover 平均每日成交额 H( -Y  
average daily wage rate 平均每日工资率 >/f_F6ay#  
average expenditure pattern 平均开支模式 PrF}a<:n:  
average growth rate 平均增长率 tEd.'D8 s  
average net fixed assets 固定资产平均净值 sf}Dh  
average of relatives 相对价格平均数 k4J8O3E  
average price 平均价格 5R$G(Ap_  
average propensity to consume 平均消费倾向；一般消费倾向 i yYJR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Kz8:UG(  
average rate 平均率 "kMzmo=Pv5  
average revenue 平均收入；平均收益 -php6$|  
average stock 平均库存；平均存货 Ths_CKwgWY  
average yearly rent 平均年租 |rRO@18dA  
avoidance of double taxation 避免双重课税 OY-w?'p?W  
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 .@ C{3$,VG  
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