一些有用的会计术语(也不知道发的地方对不对)A

A: ggXg4~WL  
A share Ａ股；甲类股份 `o)rAD^e  
abatement of tax 减税；减扣免税额 \Om.pOz  
ABN AMRO Bank N.V. 荷兰银行 N
u<M~/  
above-the-line expenditure 线上项目支出；经常预算支出 nV@k}IJg:?  
above-the-line receipt 线上项目收入；经常预算收入 @y2{LUJe  
ABSA Asia Limited 南非联合亚洲有限公司 >5'C<jc C  
absolute change 绝对数值变更 O#sDZ.EL  
absolute expenditure 实际开支 G?#f@N0.5p  
absolute guideline figure 绝对准则数字 U#G0  
absolute interest 绝对权益 bb}|"m.  
absolute order of discharge 绝对破产解除令 v&(PM{3o  
absolute profit margin 绝对利润幅度 71Q-_Hi  
absolute value 实值；绝对值 DUFfk6#X}  
absolutely vested interest 绝对既得权益 {OXKXRCa  
absorbed cost 已吸收成本；已分摊成本 M]v
cW  
absorption 吸收；分摊；合并 Fr`"XH  
absorption rate 吸收率；摊配率；分摊率 #kR8v[Z  
ACB Finance Limited 亚洲商业财务有限公司 8rx?mX,}  
acceptable form of reciprocity 合理的互惠条件 "6
[fqW65  
acceptable rate 适当利率；适当汇率 5k)/SAU0  
acceptance agreement 承兑协议 a;r,*zZ="  
acceptance for honour 参加承兑 jhr:QS/9  
acceptor 承兑人；接受人；受票人  ")q  
acceptor for honour 参加承兑人 5RrzRAxq  
accident insurance 意外保险 2g$PEwXe  
Accident Insurance Association of Hong Kong 香港意外保险公会 %scSp&X  
accident insurance scheme 意外保险计划 &Egw94l  
accident year basis 意外年度基准 ^7G@CBi
c"  
accommodation 通融；贷款 >TK:&V  
accommodation bill 通融票据；空头票据 ]+u`
E
 
accommodation party 汇票代发人 iO4Yfj#?  
account balance 帐户余额；帐户结余 ^_0zO$z,  
account book 帐簿 ANR?An  
account collected in advance 预收款项 7O',X Y  
account current book 往来帐簿 V^sZXdDNL  
account of after-acquired property 事后取得的财产报告 zy^t95/m  
account of defaulter 拖欠帐目 F%Oy4*4  
account payable 应付帐款 gY9HEfB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H
RS^91aK  
account receivable 应收帐款 ;~CAHn|Fe  
account receivable report 应收帐款报表 I?<5 %  
account statement 结单；帐单；会计财务报表
6jyS]($q  
account title 帐户名称；会计科目 (v+nn1,  
accountant's report 会计师报告 I.As{0cc  
Accountant's Report Rules 会计师报告规则 us%dw&   
accounting and auditing procedure 会计与审计程序；会计与核数程序 =BW;n]ls  
Accounting Arrangements 《会计安排》 E]Dcb*t  
accounting basis 会计基础 O~D>F*_^j  
accounting by Official Receiver 破产管理署署长呈交的帐目 b9`vYnLk  
Accounting Circular 《会计通告》 g-)izPX  
accounting class 会计类别 hA 1_zKZ  
accounting date 记帐日期；会计结算日期 HG kL6o=  
accounting for money 款项核算 O1]L4V1iH  
Accounting Officer 会计主任 <~s{&cL!%#  
accounting period 会计报告期；会计期 1fajTT?  
accounting policy 会计政策；会计方针 c"F3[mrff  
accounting practice 会计惯例 Lmh4ezrdH  
accounting principle 会计准则 noI>Fw<V  
accounting record 会计记录 UaA1HZ1  
accounting report 会计报告 K X0{dizZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nD#QC=}  
Accounting Society of China 中国会计学会 W5a7HkM  
accounting statement 会计报表 '$nm~z,V  
accounting system 会计制度；会计系统 5jMI33D  
accounting transaction 会计事项；帐务交易 JO3"$s|t  
accounting treatment 会计处理 N(ov.l;  
accounting year 会计年度 [9N
>*dKB  
accretion 增值；添加 !C]2:+z-MF  
accrual 应计项目；应累算数目 !g|)?XWc  
accrual basis 应计制；权责发生制 }[2  
accrual basis accounting 应计制会计；权责发生制会计 %# M=qP  
accrue 应累算；应计 f)'mpp^  
accrued benefit 应累算利益 %BBM%Lj  
accrued charges 应计费用 ':fq/k3;&  
accrued cumulative preference share dividend 应累算的累积优先股股息 VDy2!0  
accrued expenses 应累算费用 Kd,8PV*_  
accrued interest payable 应付利息；应计未付利息 +hiskV@
v  
accrued interest receivable 应收利息；应计未收利息 
^W8kt  
accrued right 累算权益 zH)M,+P  
accruing profit 应累算的利润 vU(uu:U9  
accumulated fiscal reserve 累积财政储备 5ub|r0&M  
accumulated profit 累积利润；滚存溢利 R"Ff(1m  
accumulated reserve 累积储备 IZ2(F,{o  
accumulation of surplus income 累积收益盈余 %m
F:nU4  
acquired assets 既得资产 L<dJWxf?D  
acquisition 收购；购置；取得 L[s7q0 F`l  
acquisition cost 购置成本 z:gp\  
acquisition expenses 购置费用 "2m (*+  
acquisition of 100% interest 收购全部股权 OS- Xh-:z  
acquisition of control 取得控制权 zv.R~lMtY  
acquisition of fixed assets 购置固定资产 $tm%=g^  
acquisition of shell “买壳” @}{lp'8FYi  
acquisition price 收购价 l4O&*,}l##  
act of God 天灾  U=ek_FO  
acting partner 执事合伙人 z.vERP56  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Qvc$D{z  
active partner 积极参与的合伙人 h;C/} s  
active trading 交投活跃 Z.QgL=  
actual circulation 实际流通 r3
;@  
actual cost 实际成本 oeKVcVP|'&  
actual expenditure 实际开支；实际支出 mZG)#gW[  
actual income 实际入息；实际收入；实际收益 ?Sj>b  
actual market 现货市场 :)*+aS"  
actual price 现货价；实际价格 8GN_3pT  
actual profit 实际利润 lq'MLg  
actual quotation 实盘；实际价位；实际报价 %:S4OT8]  
actual year basis 按实际年度计算 ?:woUTyCv  
actuals 实货 84U?\f@u  
actuarial investigation 精算调查 a*kvU"]  
actuarial principle 精算原则 `AcUxnO  
actuarial report 精算师报告 \img   
Actuarial Society of Hong Kong 香港精算学会 'r0kX||  
actuarial valuation 精算师估值 @'AjEl:&-_  
actuary 精算师 _-+xzdGvX  
ad referendum agreement 暂定协议；有待覆核的协定 j:>_1P/  
ad valorem duty 从价税；按值征税 9'" F7>d  
ad valorem duty system 从价税制 K`vc&uf  
ad valorem fee 从价费 d94Le/E  
ad valorem tariff 从价关税 tg~@(IT}j  
additional allowance 额外免税额 nhdOo
  
additional amount for unexpired risk 未过期风险的额外款额 >))f;$D=  
additional assessable profit 补加应评税利润 /XVjcD66c  
additional assessment 补加评税
R`HC EX)  
additional commitment 额外承担 ;n\$'"K&;  
additional commitment vote 额外承担拨款 ;07>ZH%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T1~G{@"  
additional dependent parent allowance 供养父母额外免税额 E:$EK_?:t  
additional provision 额外拨款 Y W9+.Dc`  
additional stamp duty 附加印花税 hj4mbL  
additional tax 补加税罚款；补加税款 F$6JzF$|F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Mil+> X0  
adjudged bankrupt 被裁定破产 3QF/{$65!  
adjudicated bankrupt 裁定破产人
Ip_deP@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]I^b&N  
adjudication of bankruptcy 裁定破产；宣告破产 I%<LLkQ  
adjudication of insolvency 裁定无力偿还债务
l^k/Y ]  
adjusted actual 经调整的实数；调整后的实数 iwVsq_[]L  
adjusted current assets 经调整的流动资产；调整后的流动资产 b0|;v-v  
adjusted figure 经调整的数字；调整后的数额 ASU.VY  
adjusted liabilities 经调整的负债；调整后的负债 ou\M}C`E  
adjusted loss 经调整的亏损；调整后的亏损 b/soU2?^  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 V<A$eb>6  
adjusted profit 经调整的利润；调整后的利润 \9!hg(-F  
adjusted surplus 经调整的盈余额；调整后的盈余额 -_?U/k(Hi  
adjusted value 经调整的价值；调整后的价值 x>!bvZ2  
adjustment 调整；修订；理算〔保险〕 23p1Lb9P  
adjustment centre 调剂中心 ~W..P:wG5  
adjustment lag 调整过程的时间差距；调整时差 ks|c'XQb  
adjustment mechanism 调整机制 JYw_Z*L=m  
adjustment of loss 亏损调整 b4?]/Uy+/  
adjustment process 调整过程；调整程序 ^:cc3wt'3[  
adjustment range 调整幅度 I<+i87=  
administered exchange rate 受管制汇率 EA``G8Vn>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +bDBc?HZ{$  
administration expenses 行政费用 8\VP)<<  
administration fee 手续费；行政费 ZJf:a}=h  
administration in bankruptcy 破产管理 Z#NEa.]  
administration order 遗产管理令 sS{!z@\Lf  
administrator 管理人；遗产管理人 M 8NWQ^Y  
administrator of the estate 遗产管理人 4.e0k<]N`  
admission of debt 债项承认书 %y|L'C,ge"  
admission of proof 接纳债权证明 1=L5=uz1d:  
advance 放贷款项；垫付款项；预支款项；预付款项 MUW&m2  
advance account 暂支帐目；预付款帐户 =kP|TR!o-  
advance compensation 预付补偿金 KD* xFap  
advance from shareholder 股东垫款 UFzC8  
advance pending reimbursement 预支以待日后付还 uc>]-4  
advanced economy 先进经济体系 =@ d/SZ|(E  
advancement 预付；预付财产 or qL0i  
advances warrant 垫款令 uA[c$tBe  
advancing 贷出 8= "
01  
adverse balance 逆差 7R7e3p,K  
adverse exchange 逆汇 6>NK2} `  
advertisement addressed to shareholders 在报章刊登的致股东通告 :*I='M9B  
advice for collection 托收通知书 q@&6&cd  
advice of drawing 提款通知书；汇票通知书 -T=sY/O  
advice of payment 付款通知 {2.zzev'  
Advisory Committee [Securities and Futures Commission] &V(;zy4(R  
谘询委员会〔证券及期货事务监察委员会〕 ?1.WF}X'  
Advisory Committee on Diversification 经济多元化谘询委员会 34F;mr"yp  
affidavit 誓章；遗产申报誓章 j"r7M|Z+V  
affidavit of no receipt 述明无收款的誓章 (.pi,+Ws  
affiliate 联号；联营公司；附属公司 !O 0{ .k  
affiliated company 附属公司；联号；联营公司 ],-(YPiAD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )}$]~ f4R  
affordability 负担能力 ,(3oAj\  
African Development Bank [AfDB] 非洲开发银行 2DNB?,uP,'  
after-acquired property 事后取得的财产 A}4 ",  
after-hours dealing 市后交易 x8!uI)#tS  
after-tax profit 税后盈利；税后利润；税后溢利 ('z:XW96  
agency agreement 代理协议 cd._q2  
agency expenses 代理机构的开支 D k<NlH zp  
agency fee 代理费 c5(4rT{(m  
Agency Law 《代理法》 R~"&E#C  
agent 代理人；承销人 ]4onY>  
agent of company 公司代理人 v\2-%  
agent's fee 代理人费；经纪费 u?rs6A[h#  
aggregate 总计；总数；总体数字 pEp$J;   
aggregate amount 总款额；总额 0.kC|  
aggregate assets and liabilities 总体资产与负债 ^AF~k#R  
aggregate at constant price 按固定价格计算的总体数字 4TRF-f  
aggregate demand 总需求 |,Kk#`lW<f  
aggregate gross position 总持仓量 :MihVLF  
aggregate limit 总限额 ~%
L=<TBAc  
aggregate of salaries tax 合计薪俸税 ?mHu eX  
aggregate performance 总体表现；总体业绩 ]^53Qbrv  
aggregate supply 总体供应 tGJJ|mle>  
aggregate surplus 总盈余 |OiM(E(  
aggregate total 整体总额 5)C`W]JE  
aggregate value 总值；合计价值 TSTkMlCG  
aggregated basis 合计基准 (L*<CV  
aggregated net chargeable income 合计应课税入息实额 \SN>Yy  
aggregation 合并计算；合计；总和 $ftxid8  
aggregation of incomes of husband and wife 夫妇入息合并计算 YSbeCyv  
aggregation of property 财产的总和 -Q6Vz=ku  
agio 差价；贴水 H=*lj.x  
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》 O>"T*   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~"VM_Lz]5  
《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》 ue1g(;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n0QHrIf{  
《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》 b!<)x}-t>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?c
<uN~fC=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 SUDvKP  
agreement for a settlement 授产协议 z|8zNt Ug  
agreement for assignment 转让协议 VG_xN
M  
agreement for sale 售卖协议；买卖协议 }5AA}=  
agreement for sale and purchase 买卖协议 []G@l. ]W  
agreement for the payment of interest 支付利息协议 Q7]bUPDO  
agreement for the repayment of money 还款协议 GuC 9h^[=M  
agreement of reinsurance 再保险协议 M5:j)oW  
Agricultural Bank of China 中国农业银行 ~ycWcZi>  
air passenger departure tax 飞机乘客离境税 2f6BZ8H+Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 BvS
!P8  
airport tax 机场税 NJCSo(O  
alcohol duty 酒精税 &2nICAN[  
alienation 让与；让渡；转让 L[^.pO  
alimony 生活费；赡养费 y@(EGfI  
All Ordinaries Index [AOI] 所有普通股指数 /r8sL)D+  
all risks 全险；综合险 ^^g u  
All Sales Record for Stock Market 《股票市场成交报告》 4Uhh]/  
Allied Capital Resources Limited 新联财务有限公司 h_Ssm{C\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2UG>(R:  
allocation letter 拨款信件 #&b<D2d  
allocation of fund 分配款项；预留款项 cTQ._|M  
allocation of profit 利润分配；溢利分配 ITy/h]0  
allocation warrant 拨款令 ?pWda<&  
allotment 分配；配股 N/eus"O;  
allotment notice 股份配售通知；配股通知 " {X0&  
allotment of shares 股份分配 #^tnRfS"  
allowable 可获宽免；免税的 LYr9a(  
allowable business loss 可扣除的营业亏损 t&i4kS^y  
allowable expenses 可扣税的支出 mQ9y{}t=4  
allowance 免税额；津贴；备抵；准备金 LrT? ]o  
allowance for debts 债项的免税额 ZH<qidpR  
allowance for depreciation by wear and tear 耗损折旧免税额 Qxfds`4V9i  
allowance for funeral expenses 殡殓费的免税额 55ft,a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A2!pbeG  
allowance for repairs and outgoings 修葺及支出方面的免税额 M8IU[Pz4  
allowance to debtor 给债务人的津贴 MDZPp;\)  
alteration of capital 资本更改 i91k0q*di  
alternate trustee 候补受托人 0p+36g  
amalgamation 合并 kjDmwa+91T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'w=aLu5dY  
ambit of charges 征税范围；收费范围 >2v<;.  
amended valuation 经修订的估值 X|yVRQ?F`  
American Commodities Exchange 美国商品交易所 6n|][
! f  
American Express Bank Limited 美国运通银行 _S,UpR~2W  
American Stock Exchange 美国证券交易所 Gx*B(t]4y  
amortization 摊销 3 }3C*w+  
amount due from banks 存放银行同业的款项 0+k..l  
amount due from banks abroad 存放海外银行同业的款项 +R7pdi  
amount due from holding companies 控股公司欠款 BSL+Gjj~}  
amount due from local banks 存放本港银行同业的款项 Fkg%_v$  
amount due to banks 银行同业的存款 ^Rtxef  
amount due to banks abroad 海外银行同业的存款 c D.;  
amount due to holding companies 控股公司存款 X3][C  
amount due to local banks 本港银行同业的存款 9e4`N"#,lI  
amount due to outport banks 外埠银行同业的存款 s@E)=;!  
amount for note issue 发行纸币的款额 nvA7eTO6C  
amount of bond 担保契据的款额 L F&!od9[  
amount of consideration 代价款额 E:-~SH}  
amount of contribution 供款数额 [dXa
,  
amount of indebtedness 负债款额 BY9Z}/{j  
amount of principal of the loan 贷款本金额 D< kf/hj  
amount of rates chargeable 应征差饷数额 ?M^qSo=/~  
amount of share capital 股本额 jxZf,]>T  
amount of sums assured 承保款额 Dk&(QajL  
amount of variation 变动幅度 ~
pHuh#>  
amount of vote 拨款数额 h/2@4XKj  
amount payable 应付款额 %<r}V<OeR  
amount receivable 应收款额 <m

0=bm{j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E@6gTx*  
analysis 分析 a|(|!=  
ancillary risk 附属风险 5A^8?,F@  
annual account 周年帐目；周年帐目报表；年度决算；年结 )3O#T$h  
annual accounting date 年结日期 1]Cdfj6@  
annual allowance 每年免税额；年积金；年度津贴；年津 z "z  
annual balance 年度余额 Mf !S'\  
annual disposable income 每年可动用收入
f@q.kD21  
annual estimates 周年预算 o2;Eti  
annual fee 年费 i'10qWz  
annual general meeting 周年大会 Hy -)yR  
annual growth rate 年增率；每年增长率 138v{Z  
annual long-term supplement 长期个案每年补助金 TRJTJM_k  
annual pensionable emolument 可供计算退休金的年薪 M`7[hr  
annual report 年报 ,Vl2U"   
Annual Report on the Consumer Price Index 《消费物价指数年报》 `[e0_g\  
annual return 周年报表；周年申报表；每年报税表格 =$%-RX7  
Annual Return Rules 《周年报表规则》 2jlz#Sk  
annual review of consumer prices 每年消费物价回顾 ;$8ptB.  
annual roll-forward basis 逐年延展方式 h6bvUI+|h  
annual salary 年薪 "a(e2H2&T4  
annual statement 年度报表；年度决算表 (zxL!ZR<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N<<O(r  
annuitant 年金受益人 zqURnsJ  
annuity 年金 5j\Kej  
annuity contract 年金合约  E(wS6  
annuity on human life 人寿年金
H=w6  
antecedent debt 先前的债项 SrGJ#K&%  
ante-dated cheque 倒填日期支票 L,!\PV|  
anticipated expenditure 预期开支 >FS%-eI6  
anticipated net profit 预期纯利 Ups0Xg&{  
anticipated revenue 预期收入 /sn }Q-Zy2  
anti-inflation measure 反通货膨胀措施 mY[*Cj3WJ  
anti-inflationary stance 反通货膨胀立场 atW^^4:  
apparent deficit 表面赤字 t~)4f.F:  
apparent financial solvency 表面偿债能力 nE?:nJ|%E  
apparent partner 表面合伙人 WncHgz  
application for personal assessment 个人入息课税申请书 f,|;eF-Z  
application of fund 资金应用 Y^C(<
N$  
application to release as liquidator and to destruct the books of accounts and documents 1]Cbi7  
申请免除清盘人职务及毁灭帐簿与文件 xFJT&=Af W  
appointed actuary 委任精算师 wWSw0 H/  
appointed auditor 委任核数师；委任审计师 a8v\H8@X  
appointed trustee 委任的受托人 >rSCf=  
appointer 委任人 C1(RgY|  
apportioned pro rata 按比例分摊 & P%#  
apportionment 分配；分摊 ,izp^,`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ui-Y`  
apportionment formula 分摊方程式 Z15=vsV  
apportionment of estate duty 遗产税的分摊 5q'b M  
appraisal 估价；评估 0M)\([W9&  
appreciable growth 可观增长 P)XR9&o':  
appreciable impact 显着影响 :;TF_Sv  
appreciable increase 可观增长 /|#2ehE  
appreciation 增值；升值 U#- 5",X|  
appreciation against other currencies 相对其他货币升值 t:P7ah  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cvf?ID84  
appreciation tax 增值税 j?T>S]xOX  
appropriation 拨款；拨用；拨付 BHS@whj  
appropriation account 拨款帐目 vl6|i)D  
Appropriation Bill 拨款法案 @P>>:002/  
appropriation-in-aid system 补助拨款办法 8G2QI4  
approved assets 核准资产 U>00B|<GJ  
approved basket stock 认可一篮子证券 kGC*\?<LmR  
approved budget 核准预算 ^CM@VmPp  
approved charitable donation 认可慈善捐款 M,yxPHlN  
approved charitable institution 认可慈善机构 I,05'edCQ  
approved currency 核准货币；认可货币 t-n'I/^5  
approved estimates 核准预算 c6=XJvz  
approved estimates of expenditure 核准开支预算 3
]@wa!`  
approved overseas insurer 核准海外保险人 U3-MvI,Q  
approved overseas trust company 核准海外信托公司 t;0]d7ey'  
approved pooled investment fund 核准汇集投资基金 9~2iA,xs  
approved provident fund scheme 认可公积金计划 @HnahD  
approved provision 核准拨款 J5O/c,?g  
approved redeemable share 核准可赎回股份 $P)-o?eer  
approved regional stock 认可地区性证券 pHye8v4fvi  
approved retirement scheme 认可退休金计划 Cs,Cb2[  
approved subordinated loan 核准附属贷款 90,UhNz9D  
arbitrage 套戥；套汇；套利 H3pZfdh?w  
arbitrageur 套戥者；套汇者 g;OR{  
arbitrary amount 临时款项 44t;#6p@%>  
arrangement 措施；安排；协定 :cIPX%S  
arrears 欠款 |}:q@]dC#  
arrears of pay 欠付薪酬 !6sR|c"~j  
arrears of revenue 逾期未收税款；逾期未收的帐项 '/rU<.1  
articles of association 组织章程；组织细则；组织章程细则 =3rf}bl2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :oYSvK7>  
ascertainment of profit 确定利润 3q@H8%jcw  
"Asia Clear" “亚洲结算系统” Xr4k]'Mg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 lPC{R k.\C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 WX`wz>KK^  
Asian Development Fund [ADF] 亚洲发展基金 %&lwp  
Asian dollar bond 亚洲美元债券 QNv5CQ&  
Asian dollar market 亚洲美元市场 PI9aKNt  
Asian dollar rate 亚洲美元利率 wr(*RI"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 O<mA+yk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C OL"/3r  
asked price 沽盘；喊价；索价；卖方报价 Fi7~JZZ  
assessable income 应评税入息 R<hsG%BS(D  
assessable loss 应评税亏损 X+ybgB4(  
assessable profit 应评税利润 1W-kZ(e  
assessable value 应评税值 Lpnw(r9Y  
assessed profit 估定利润 }5z!FXB  
assessed value 经评估价值 #N'9F&:V$  
assessment 评税；评定；估价；评税单 N6T  
assessment number 评税编号；估价编号 !}c\u  
assessment of additional tax 补加税评税 a*_&[  
assessment of performance 业绩评估；实绩评价 
O-pH~E  
Assessor 评税主任 |5q,%9_  
asset price bubbles 资产价格泡沫 kp!(e0n  
asset-backed securities 具资产保证的证券 !Htl e %  
assets accretion 资产增值 _5p]Arg?}&  
assets and liabilities 资产与负债 E@l@f
 
assets betterment statement 资产递增表；资产改进表 2#CN:b]+  
assets lending 实物放款；有抵押贷款 s0h0E
pED  
assets of the company passing on the death 死者去世时转移的公司资产 Sht3\cJ8  
assets pledged as security for liabilities 用作负债抵押的资产 L$ ^ew0C  
assets portfolio 资产投资组合 v}z^M_eFm  
assets price 资产价格 %m/5! "  
assets quality 资产质素 Y{@foIZ  
assets realization 资产变现 pe).  
assets refinancing arrangement 资产再集资安排 _j{)%%?r  
assets securitization 资产证券化 1Mx2%  
assets situated outside Hong Kong 在香港以外地方的资产 . S;o#Zw*R  
assets stripping 削减资产；拆卖资产 }N,v&B  
assets value 资产值 =i2]qj\  
assignee 承让人 '%rn-|)  
assignment 转让；转让书；转让契 e(OKE7  
assignment of interest 权益转让 .lI.I  
assignment of letters patent and trade mark 专利证书及商标转让 P.=Dd"La  
assignment of property 物业转让；物业转让书 4{ZVw/VP,-  
assignment right 转让权 yFDt%&*n^  
assignor 转让人 naeppBo  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 X3XTB*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %x}Unk  
associate member 附属会员 ?i!d00X  
associated body corporate 相联法人团体 >>;He7  
associated company 相联公司；联属公司 >m=
XqtP  
associated corporation 相联法团 v0;dk(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]C|xo.=?]  
公认会计师公会〔英国〕 
&t'P>6)  
Association of Futures Exchange Brokers 香港期货经纪协会 <iH"5DEe  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 63t'|9^5  
association of underwriters 承保人组织 ;L$l0(OO  
assumption of control 接管 `}}|QP5xG  
assurance 担保；保险；转易；转易书 sebm  
assurance of interest 权益的转易 &4M,)Q (  
at 19XX price 按一九ＸＸ年价格计算 b`cH.v  
at a discount 按赔价计算；按贴水价格计算；打折扣 Iu;VFa  
at a premium 按溢价计算；按升水价格计算 z~1S/,Ca  
at call 通知付款；按通知 1pN8,[hyR7  
at constant market price 按固定市价计算 {t:*Xu  
at constant price 按固定价格计算 MQy,[y7I  
at cost 按成本计算 EIg:@o&Jj  
at current market price 按当时市价计算；按现时市价计算 k^s7s{  
at current price 按当时价格计算；按现时价格计算 &##JZ  
at factor cost 按要素成本计算；按生产要素成本计算 Z^KWYe'w  
at money-of-the-day price 按付款当日价格计算 YPw=iF]  
at or better 按指定或较佳价位〔买卖指令〕 %T;VS-f  
at par 按面值计算；平价 |+<o(Q(  
at sight 见票即付 [W dxMU  
at the close 按收市盘 c.>OpsF  
at the opening 按开市盘 _PP-'^ U  
attestation 见证；见证条款 8p/&_<mnW  
at-the-money option 平价期权 hs
I9{j]f  
attorney 受权人；受托代表人 5fp&!HnG  
attornment 新拥有人承认书 =#%Vs>G  
attributable profit 可归属利润 ;jlI>;C;V  
attributable share value 可归属股份价值 2e({%P@2?  
Auckland Stock Exchange 奥克兰证券交易所 aLQ]2
m  
auction 拍卖 sE^=]N  
auctioneer 拍卖商 _Pl5?5eZj  
audit 审计；核数 &>ykkrY  
Audit Commission 审计署 A2`Xh#o  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Z[\nyj  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ),-MrL8c%  
audit review 帐目审查 _M
- PF$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 i*+N[#yp  
audited account 审计帐目；经审计的帐目 XNl!?*l5?l  
audited annual account 经审计的周年帐目 nfE4rIE4  
audited balance sheet 经审计的资产负债表 >[P`$XkXd4  
auditor 核数师；核数主任；审计师 `mN5sq  
auditor's certificate 核数师证明书；审计师证明书 >kDkvg1"  
auditor's report 核数师报告；审计师报告 Cv]$w(k  
Aussie bond 澳元债券 U/\LOIs  
austerity budget 紧缩预算 cNl$ vP83z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -e*(+  
Australia All Ordinaries Index 澳洲所有普通股票指数 - KaU@t  
Australian Dollar [AUD] 澳元 cA!o xti  
Australian Options Market 澳大利亚期权市场 ovvg"/>L  
Australian Securities Commission 澳洲证券事务监察委员会 7X.B  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V?jot<|$  
Australian Stock Exchange 澳大利亚证券交易所 o&?:pE  
Austrian Schilling [ATS] 奥地利先令 l<s6Uu"  
authentication 认证；鉴证 <VT|R~  
authority to purchase 委托购买证；委购书 okbW. ~  
authorization 认可；核准；授权；授权书 [R/'hH5  
authorization by direction 指示授权 !XF:.|  
authorization by instruction 指令授权 g'.(te |  
authorization by warrant 令状授权 -&np/tEu&  
authorization of unit trust 单位信托的认可 ;7m
E%1X  
authorized agent 指定代理人 >WY\P4)k  
authorized capital 法定资本 v-B&"XGy:  
authorized clerk 出市员 E*}1_,q)  
authorized dealer 认可交易商 C4eQ.ep  
authorized financial institution 认可财务机构 kAAD&t;w  
authorized fund 认可基金 l-6W]\v Z  
authorized fund house 获授权的基金公司；认可基金公司 -8Uz8//A  
authorized institution 认可机构 }FC(Z-g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 'L veCi_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f;,^ ]mw  
authorized insurer 获授权保险人；获认可承保人 tE:6  
authorized investment 特准投资项目 "!PN+gB  
authorized person 获授权人 m Wh   
authorized representative 获授权代表 aByd,uSe)_  
authorized share capital 法定股本 R!RgQwEak  
automated quotation system 自动报价系统 7JLjA\k
  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |6Qn/N$+f  
自动交易系统〔香港期货交易所有限公司〕  TsI%M  
automatic adjustment mechanism 自动调整机制 QbEb} Jt  
automatic adjustment system 自动调整系统 cGv`%  
Automatic Clearing House 自动票据交换所 -Dr)+Y  
automatic exchange rates accumulation system 自动化汇率累集系统 p</V_BIW  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Iv>4o~t  
automatic teller machine [ATM] 自动柜员机 PO]c&}/  
autopay 自动转帐 HP[M"u  
available assets 可用资产 }(w9[(K  
available fiscal reserve 现存财政储备 7[YulC-pH  
available profit 可用利润 nztnU9OG  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 p-2PC{% t|  
average 平均；平均数；海损 ]4)$dQ59  
average basic salary 平均基本薪金 - ]U2G:  
average consumer expenditure 平均消费开支；一般消费开支 xn2f!\%p  
average cost 平均成本 l1
"*  
average cost of land production 增辟土地平均成本 y-@{  
average daily turnover 平均每日成交额 7DWHADr  
average daily wage rate 平均每日工资率 42.y.LtZ  
average expenditure pattern 平均开支模式 t ;bU#THM  
average growth rate 平均增长率 f^@DuI  
average net fixed assets 固定资产平均净值 kD_616  
average of relatives 相对价格平均数 L9,O,f  
average price 平均价格 PsyXt5Dk  
average propensity to consume 平均消费倾向；一般消费倾向 ^:^8M4:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :<R"
Kk@  
average rate 平均率 ]+@I]\S4  
average revenue 平均收入；平均收益 $/$ 5{<  
average stock 平均库存；平均存货 Ab:+AC5{  
average yearly rent 平均年租 UO_
tJN#X  
avoidance of double taxation 避免双重课税 5>S)+p  
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 3 UG UZ  
Pfl8x  
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