一些有用的会计术语(也不知道发的地方对不对)A

A: +mn[5Y}:  
A share Ａ股；甲类股份 Q;rX;p^W  
abatement of tax 减税；减扣免税额 "chDg(jMZ  
ABN AMRO Bank N.V. 荷兰银行 Wne@<+mX  
above-the-line expenditure 线上项目支出；经常预算支出 f-Z/tfC  
above-the-line receipt 线上项目收入；经常预算收入 26h21Z16q  
ABSA Asia Limited 南非联合亚洲有限公司 eSq.GtI  
absolute change 绝对数值变更 b\2 ds,  
absolute expenditure 实际开支 %'pgGC"|  
absolute guideline figure 绝对准则数字 I!K6o.|1  
absolute interest 绝对权益 3!]rmZ-W  
absolute order of discharge 绝对破产解除令 xA*<0O\V  
absolute profit margin 绝对利润幅度 > ~O.@|  
absolute value 实值；绝对值 tWcHb #  
absolutely vested interest 绝对既得权益 VOLj>w  
absorbed cost 已吸收成本；已分摊成本 gPPkT"  
absorption 吸收；分摊；合并 WNtW|IV  
absorption rate 吸收率；摊配率；分摊率 ww1[rCh\+  
ACB Finance Limited 亚洲商业财务有限公司 lThB2/tV\  
acceptable form of reciprocity 合理的互惠条件 [7y]n;Fy  
acceptable rate 适当利率；适当汇率 8":Q)9;%  
acceptance agreement 承兑协议 SmO~,2=  
acceptance for honour 参加承兑 =I_'
.b  
acceptor 承兑人；接受人；受票人 tCt#%7J;a  
acceptor for honour 参加承兑人 seJ^s@H5l  
accident insurance 意外保险 ns4,@C$  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ow,b^|  
accident insurance scheme 意外保险计划 FS1z`wYP  
accident year basis 意外年度基准 E]r?{t`]  
accommodation 通融；贷款 owv[M6lbD  
accommodation bill 通融票据；空头票据 H\[W/"  
accommodation party 汇票代发人 wMN]~|z>  
account balance 帐户余额；帐户结余 &K,i f  
account book 帐簿 R4d=S4i  
account collected in advance 预收款项 Tlr v={  
account current book 往来帐簿 veECfR;  
account of after-acquired property 事后取得的财产报告 lp8v0e
4  
account of defaulter 拖欠帐目 $ocdI
5  
account payable 应付帐款 G3
v5KmT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >yDZ
w!C  
account receivable 应收帐款 Ax}JLPz5'  
account receivable report 应收帐款报表 _@/8gPT*i  
account statement 结单；帐单；会计财务报表 ^LLzZnkcZ  
account title 帐户名称；会计科目 k9F=8q  
accountant's report 会计师报告 c&Q$L }  
Accountant's Report Rules 会计师报告规则 /Z4et'Lo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?aMOZn?  
Accounting Arrangements 《会计安排》 69.NPy@  
accounting basis 会计基础 Wc 'H  
accounting by Official Receiver 破产管理署署长呈交的帐目 /qw.p#  
Accounting Circular 《会计通告》 ddR>7d}N  
accounting class 会计类别 apxph2yvS  
accounting date 记帐日期；会计结算日期 > Nr#O  
accounting for money 款项核算 FVBYo%Ap  
Accounting Officer 会计主任 A+{VGP^  
accounting period 会计报告期；会计期 8dhUBJ0_  
accounting policy 会计政策；会计方针 =tY T8Q;al  
accounting practice 会计惯例 #.[k=dj   
accounting principle 会计准则 U/BR*Zn]*  
accounting record 会计记录 e>7i_4(C  
accounting report 会计报告 3R VR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?bu>r=oIO]  
Accounting Society of China 中国会计学会 Wm5dk9&x  
accounting statement 会计报表 HpnWoDM  
accounting system 会计制度；会计系统 Rx}Gz$
 
accounting transaction 会计事项；帐务交易 !f6(Zho  
accounting treatment 会计处理 Du){rVY^d  
accounting year 会计年度 BsJC0I(  
accretion 增值；添加 DlNX 3  
accrual 应计项目；应累算数目 ~PNub E  
accrual basis 应计制；权责发生制 Wv/=
O}  
accrual basis accounting 应计制会计；权责发生制会计 OZ!^ak  
accrue 应累算；应计 Sa5G.^
XI  
accrued benefit 应累算利益 " 2Dngw  
accrued charges 应计费用 5/z/>D;  
accrued cumulative preference share dividend 应累算的累积优先股股息 {1 94!S4z  
accrued expenses 应累算费用 ?0xgRe<  
accrued interest payable 应付利息；应计未付利息 & ZB  
accrued interest receivable 应收利息；应计未收利息 s"?3]P  
accrued right 累算权益 3oG,E;(  
accruing profit 应累算的利润 {FTqu.  
accumulated fiscal reserve 累积财政储备 RCLeA=/N@0  
accumulated profit 累积利润；滚存溢利 L&OwPd  
accumulated reserve 累积储备 5NLDYi@3  
accumulation of surplus income 累积收益盈余 A.w:h;7  
acquired assets 既得资产 $u6 3]rypm  
acquisition 收购；购置；取得 4nz35BLr  
acquisition cost 购置成本 y18Y:)DkL  
acquisition expenses 购置费用 7j)8Djzp|  
acquisition of 100% interest 收购全部股权 W+1^4::+  
acquisition of control 取得控制权 R_xRp&5  
acquisition of fixed assets 购置固定资产 XBw)H  
acquisition of shell “买壳” kz7(Z'pw  
acquisition price 收购价 4I5Y,g{6+  
act of God 天灾 Ld-_,-n  
acting partner 执事合伙人 IdxzE_@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W'TaBuCb  
active partner 积极参与的合伙人 pcI uN  
active trading 交投活跃 ]"1DGg \A  
actual circulation 实际流通 9JKEw  
actual cost 实际成本 bK-
N:8Z  
actual expenditure 实际开支；实际支出 maR"t+  
actual income 实际入息；实际收入；实际收益 cPc</[x[W  
actual market 现货市场 _n\GNUA  
actual price 现货价；实际价格 5QO9Q]I#_\  
actual profit 实际利润 ~.lPEA %%  
actual quotation 实盘；实际价位；实际报价 _oDz-  
actual year basis 按实际年度计算 vgN&K@hJ  
actuals 实货 !FFU=f  
actuarial investigation 精算调查 @!d{bQd,  
actuarial principle 精算原则  1ZB"EQ  
actuarial report 精算师报告 efE.&]  
Actuarial Society of Hong Kong 香港精算学会 $]2vv
r  
actuarial valuation 精算师估值 :S(ZzY Q  
actuary 精算师 "G9xM
ffW  
ad referendum agreement 暂定协议；有待覆核的协定 ?#Q #u|~  
ad valorem duty 从价税；按值征税 F^fdIZx  
ad valorem duty system 从价税制 2T[9f;jM'  
ad valorem fee 从价费 $a ` G  
ad valorem tariff 从价关税 <yg
F(  
additional allowance 额外免税额 &XU
iKnNW  
additional amount for unexpired risk 未过期风险的额外款额 Yp2eBgo"  
additional assessable profit 补加应评税利润 >~+ELVB&  
additional assessment 补加评税 L\z~uo3:  
additional commitment 额外承担 K)k<Rh[<  
additional commitment vote 额外承担拨款 =zs`#-^8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t9IW/Q  
additional dependent parent allowance 供养父母额外免税额 57'4ljvYi  
additional provision 额外拨款 2jCfT>`3  
additional stamp duty 附加印花税
7W.~  
additional tax 补加税罚款；补加税款 yyy|Pw4:Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,izO{@We2{  
adjudged bankrupt 被裁定破产 6Sn.I1Wy  
adjudicated bankrupt 裁定破产人 r0 uwPf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0}dpK $.  
adjudication of bankruptcy 裁定破产；宣告破产 Tc3yS(aq  
adjudication of insolvency 裁定无力偿还债务 liz~7RY4  
adjusted actual 经调整的实数；调整后的实数 WvZ8/T'x  
adjusted current assets 经调整的流动资产；调整后的流动资产 0NX,QD  
adjusted figure 经调整的数字；调整后的数额 4tmAzD  
adjusted liabilities 经调整的负债；调整后的负债 l0i^uMS  
adjusted loss 经调整的亏损；调整后的亏损 delu1r  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 g5r(>,vY  
adjusted profit 经调整的利润；调整后的利润 ! #2{hQRu  
adjusted surplus 经调整的盈余额；调整后的盈余额 xWQ`tWA:J  
adjusted value 经调整的价值；调整后的价值 ZO$%[ftb  
adjustment 调整；修订；理算〔保险〕 =kG@a(-  
adjustment centre 调剂中心 w_u\sSQ`!  
adjustment lag 调整过程的时间差距；调整时差 OJy#w{4  
adjustment mechanism 调整机制 3>VL}Ui}  
adjustment of loss 亏损调整 CF5`-wj/#  
adjustment process 调整过程；调整程序 <dhM\^[  
adjustment range 调整幅度 O463I.XAP  
administered exchange rate 受管制汇率 -v|qZ
'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 zjoq6  
administration expenses 行政费用 A1zjPG&]  
administration fee 手续费；行政费 ZO c)  
administration in bankruptcy 破产管理 XACm[NY_  
administration order 遗产管理令 c=.(!qdH  
administrator 管理人；遗产管理人 WaR`Kp+>  
administrator of the estate 遗产管理人 LOzKpvGl  
admission of debt 债项承认书 }hxYsI"d  
admission of proof 接纳债权证明 sJ=B:3jS0  
advance 放贷款项；垫付款项；预支款项；预付款项 _>I5Ud8(-  
advance account 暂支帐目；预付款帐户 GK+w1%6)  
advance compensation 预付补偿金 3\ed4D  
advance from shareholder 股东垫款 :f:C*mYvu  
advance pending reimbursement 预支以待日后付还 {\I\4P  
advanced economy 先进经济体系 /.bwwj_;  
advancement 预付；预付财产 ]ghPbS@  
advances warrant 垫款令 s5e}X:  
advancing 贷出 0jH2.d=  
adverse balance 逆差 cyyFIJj]  
adverse exchange 逆汇 Vo()J4L  
advertisement addressed to shareholders 在报章刊登的致股东通告 u)-
l
+U.  
advice for collection 托收通知书 >{Q2S  
advice of drawing 提款通知书；汇票通知书 j/&7L@Y  
advice of payment 付款通知 `PfC:L  
Advisory Committee [Securities and Futures Commission] 8wOPpdc
 
谘询委员会〔证券及期货事务监察委员会〕 _45"Z}Zx  
Advisory Committee on Diversification 经济多元化谘询委员会 t[Q\T0E  
affidavit 誓章；遗产申报誓章 bql6Z1l  
affidavit of no receipt 述明无收款的誓章 "^`AS"z'  
affiliate 联号；联营公司；附属公司 |EunDb[Y  
affiliated company 附属公司；联号；联营公司 he@swE&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e6Y0
G,K  
affordability 负担能力 vSh)r 9  
African Development Bank [AfDB] 非洲开发银行 RWYA`  
after-acquired property 事后取得的财产 rcCMx"L=  
after-hours dealing 市后交易 va\cE*,@ns  
after-tax profit 税后盈利；税后利润；税后溢利 ?FyA2q!  
agency agreement 代理协议 "\ m
d  
agency expenses 代理机构的开支 Yhfk{CI  
agency fee 代理费 1ARIZ;H  
Agency Law 《代理法》 n7vi@^lf(  
agent 代理人；承销人 :v`o="  
agent of company 公司代理人 ja2LXM  
agent's fee 代理人费；经纪费 MeC@+@C  
aggregate 总计；总数；总体数字 HXX"B,N  
aggregate amount 总款额；总额 K2JS2Y]  
aggregate assets and liabilities 总体资产与负债 t V</x0#  
aggregate at constant price 按固定价格计算的总体数字 WD<M U ]  
aggregate demand 总需求 7
0@:!HI]  
aggregate gross position 总持仓量 ? T9-FGW  
aggregate limit 总限额 HzV3O-Qz]  
aggregate of salaries tax 合计薪俸税 @L0.Z1 ).  
aggregate performance 总体表现；总体业绩 -4.+
&'  
aggregate supply 总体供应 $|AxQQ%f  
aggregate surplus 总盈余 9"[#\TW9Vb  
aggregate total 整体总额 [1Rs~T"  
aggregate value 总值；合计价值 ] '..G-  
aggregated basis 合计基准 ^c*'O0y[D  
aggregated net chargeable income 合计应课税入息实额 WE\V<MGS/  
aggregation 合并计算；合计；总和 kjH0u$n  
aggregation of incomes of husband and wife 夫妇入息合并计算 z,vjY$t:/  
aggregation of property 财产的总和 'Q# KjY
 
agio 差价；贴水 cOcm9m#  
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》 HQ"D>hsuU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xGjEEBL  
《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》 |X>:"?4t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z' @F@k6  
《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》 SKGYmleR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <Fi/!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &@yW<<  
agreement for a settlement 授产协议 krgsmDi7  
agreement for assignment 转让协议 %%*t{0!H+  
agreement for sale 售卖协议；买卖协议 1Ypru<.)W  
agreement for sale and purchase 买卖协议 6u7>S?  
agreement for the payment of interest 支付利息协议 YQ&Xd/z-  
agreement for the repayment of money 还款协议 pl5!Ih6  
agreement of reinsurance 再保险协议 uCx\Bt"VI  
Agricultural Bank of China 中国农业银行 D+tn<\LF  
air passenger departure tax 飞机乘客离境税 LbnR=B!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 QM OOJA  
airport tax 机场税 Lf3:' n  
alcohol duty 酒精税 ACs?
m\$Q  
alienation 让与；让渡；转让 P'[w9'B  
alimony 生活费；赡养费 }{s<!b  
All Ordinaries Index [AOI] 所有普通股指数 MbYAK-l.h  
all risks 全险；综合险 bUt?VR}P(  
All Sales Record for Stock Market 《股票市场成交报告》 c8
A //  
Allied Capital Resources Limited 新联财务有限公司 \59+JLmP4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5TqX;=B  
allocation letter 拨款信件 F]xo*  
allocation of fund 分配款项；预留款项 ,JX/`7y  
allocation of profit 利润分配；溢利分配 (h%!Kun  
allocation warrant 拨款令 C,.$g>)MZK  
allotment 分配；配股 Y6f0 ?lB  
allotment notice 股份配售通知；配股通知 7i`8 c =.  
allotment of shares 股份分配 y8VLFe;  
allowable 可获宽免；免税的 x,pzX(  
allowable business loss 可扣除的营业亏损 >J+hu;I5  
allowable expenses 可扣税的支出 1-4W4"#  
allowance 免税额；津贴；备抵；准备金 ULj'DzlfH  
allowance for debts 债项的免税额 6s@'z<Ct  
allowance for depreciation by wear and tear 耗损折旧免税额 !>TH#sU$  
allowance for funeral expenses 殡殓费的免税额 7*`cWT_X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m z) O  
allowance for repairs and outgoings 修葺及支出方面的免税额 <GT&q <4w  
allowance to debtor 给债务人的津贴 6p])2]N>p  
alteration of capital 资本更改 \^i/:  
alternate trustee 候补受托人 HsO4C)/  
amalgamation 合并 6"b =aPTi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q3n(Z  
ambit of charges 征税范围；收费范围 L> > %  
amended valuation 经修订的估值 jNBvy1  
American Commodities Exchange 美国商品交易所 y ~7]9?T  
American Express Bank Limited 美国运通银行 rjHL06qE  
American Stock Exchange 美国证券交易所 D<78Tm x  
amortization 摊销 8K=sx@l  
amount due from banks 存放银行同业的款项 }j;*7x8(  
amount due from banks abroad 存放海外银行同业的款项 v@(Y:\>  
amount due from holding companies 控股公司欠款 eTw sh]  
amount due from local banks 存放本港银行同业的款项 BxVo
>r  
amount due to banks 银行同业的存款 [9Q}e;T  
amount due to banks abroad 海外银行同业的存款  E|P  
amount due to holding companies 控股公司存款 S3l$\X;6X  
amount due to local banks 本港银行同业的存款 n$&xVaF|  
amount due to outport banks 外埠银行同业的存款 Ev+m+  
amount for note issue 发行纸币的款额 KF(N=?KO  
amount of bond 担保契据的款额 {a;my"ly  
amount of consideration 代价款额 e:#c\Ay+  
amount of contribution 供款数额 kwF4I)6  
amount of indebtedness 负债款额 /Sy:/
BQ  
amount of principal of the loan 贷款本金额 Q4i@y6z  
amount of rates chargeable 应征差饷数额 *uoc;6  
amount of share capital 股本额 oP vk ^H  
amount of sums assured 承保款额 b+7!$  
amount of variation 变动幅度 :!Ea.v  
amount of vote 拨款数额 <_(UAv  
amount payable 应付款额 K)=<hL  
amount receivable 应收款额 jg%HaA<zO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tj<a , l  
analysis 分析 |:Q`9;  
ancillary risk 附属风险 jG~zpZh  
annual account 周年帐目；周年帐目报表；年度决算；年结 ksb.]P d.  
annual accounting date 年结日期 7S'3U}Y>VX  
annual allowance 每年免税额；年积金；年度津贴；年津 jr,j1K@_t  
annual balance 年度余额 ]N<:6+  
annual disposable income 每年可动用收入 lM/)<I\8  
annual estimates 周年预算 P4H%pm{-  
annual fee 年费 9b
88):[qO  
annual general meeting 周年大会 ;]/>n:[E  
annual growth rate 年增率；每年增长率 *?dw`j_b >  
annual long-term supplement 长期个案每年补助金 j6@5"wx  
annual pensionable emolument 可供计算退休金的年薪 57PoJ+  
annual report 年报 ~m@v ~=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %
uA\Le  
annual return 周年报表；周年申报表；每年报税表格 wX7|a/|@  
Annual Return Rules 《周年报表规则》 \l$gcFXb  
annual review of consumer prices 每年消费物价回顾 ~Q4 emgBD  
annual roll-forward basis 逐年延展方式 y<#?z 8P  
annual salary 年薪
'Ll,HgU;  
annual statement 年度报表；年度决算表 ;G 27S<Q  
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 g3*" ^C2=  
annuitant 年金受益人 kta`[%KmIZ  
annuity 年金 oz54IO  
annuity contract 年金合约 b d!|/Lk  
annuity on human life 人寿年金 ~x}/>-d  
antecedent debt 先前的债项 02|f@bP.  
ante-dated cheque 倒填日期支票 ctqXzM `  
anticipated expenditure 预期开支 HZ>8@AVa\  
anticipated net profit 预期纯利 KaRdO  
anticipated revenue 预期收入 r&qFv)0!`  
anti-inflation measure 反通货膨胀措施 IYb%f T  
anti-inflationary stance 反通货膨胀立场 F%<hng%k  
apparent deficit 表面赤字 *cNqgw#\qL  
apparent financial solvency 表面偿债能力 <[N"W82p  
apparent partner 表面合伙人 ` #!~+  
application for personal assessment 个人入息课税申请书  3)5Gzn  
application of fund 资金应用 vO2I"Y*\  
application to release as liquidator and to destruct the books of accounts and documents $8kQM  
申请免除清盘人职务及毁灭帐簿与文件 Y6
J7N^  
appointed actuary 委任精算师 X[F<sxw  
appointed auditor 委任核数师；委任审计师 E Z^eEDZ  
appointed trustee 委任的受托人 v\LcZt`}  
appointer 委任人 Q"2t:  
apportioned pro rata 按比例分摊 _'g'M=E  
apportionment 分配；分摊 zP[_ccW@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z% ln
}  
apportionment formula 分摊方程式 ?B&Z x-krd  
apportionment of estate duty 遗产税的分摊 =x8F!W}Bt<  
appraisal 估价；评估 ,}9G|$  
appreciable growth 可观增长 y-Xd~<*Ia  
appreciable impact 显着影响 8(GH.)I+0  
appreciable increase 可观增长 +@:$7m(V  
appreciation 增值；升值 W6kDQ&q  
appreciation against other currencies 相对其他货币升值 ct,Iu+HJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Sk*-B@!S  
appreciation tax 增值税 2(s+?n.N  
appropriation 拨款；拨用；拨付 I(i/|S&^  
appropriation account 拨款帐目 s|/m}n  
Appropriation Bill 拨款法案 37#|
X*L  
appropriation-in-aid system 补助拨款办法 0zSRk]i.f  
approved assets 核准资产 ~j1.;WId[  
approved basket stock 认可一篮子证券 sn|q EH  
approved budget 核准预算 iG:9uDY  
approved charitable donation 认可慈善捐款 81O\BO.T  
approved charitable institution 认可慈善机构
|7ga9  
approved currency 核准货币；认可货币 XDtr{r6z  
approved estimates 核准预算 q T16th[D  
approved estimates of expenditure 核准开支预算 KJ7[DN'(  
approved overseas insurer 核准海外保险人 1x\Vz\  
approved overseas trust company 核准海外信托公司 lnXb]t
m;  
approved pooled investment fund 核准汇集投资基金 R"j6 w[tn  
approved provident fund scheme 认可公积金计划 [G(}`u8w"  
approved provision 核准拨款 ,I(PDlvtM  
approved redeemable share 核准可赎回股份 t>04nN_@,s  
approved regional stock 认可地区性证券 /7EeM{,~  
approved retirement scheme 认可退休金计划 5<%]6cx}  
approved subordinated loan 核准附属贷款 -EwtO4vLJ  
arbitrage 套戥；套汇；套利 R@h@@lSf  
arbitrageur 套戥者；套汇者 auV'`PR  
arbitrary amount 临时款项 )gO=5_^u*o  
arrangement 措施；安排；协定 (9;qV:0`  
arrears 欠款 oiG@_YtR  
arrears of pay 欠付薪酬 S6.N)7y  
arrears of revenue 逾期未收税款；逾期未收的帐项 0YMmWxV  
articles of association 组织章程；组织细则；组织章程细则 LU#DkuIG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k\:f2%!!  
ascertainment of profit 确定利润 k+(UpO=/*  
"Asia Clear" “亚洲结算系统” m,zZe}oJ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 TEgmE9^`)7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ya+eGD@N':  
Asian Development Fund [ADF] 亚洲发展基金 Ri,8rf0u
 
Asian dollar bond 亚洲美元债券 9*?H/iN@p?  
Asian dollar market 亚洲美元市场 @$5!
  
Asian dollar rate 亚洲美元利率 Vrz6<c-'B  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4r@dV%:%<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'O#,;n  
asked price 沽盘；喊价；索价；卖方报价 >s@6rNgf  
assessable income 应评税入息 J- %YmUc)  
assessable loss 应评税亏损 o=!3=2@dh  
assessable profit 应评税利润 GN36:>VWb  
assessable value 应评税值 s+"[S%  
assessed profit 估定利润 C*e)UPK`  
assessed value 经评估价值 !Ua74C
 
assessment 评税；评定；估价；评税单 .O\z:GrSZz  
assessment number 评税编号；估价编号 IN? A`A  
assessment of additional tax 补加税评税 X@,xwsM%tb  
assessment of performance 业绩评估；实绩评价 (t.pM P4  
Assessor 评税主任 OL{U^uOh
Y  
asset price bubbles 资产价格泡沫 RI#Cr+/  
asset-backed securities 具资产保证的证券 (n&Hjz,Fv  
assets accretion 资产增值 RvL-SI%E  
assets and liabilities 资产与负债 kcH?l  
assets betterment statement 资产递增表；资产改进表 TQx''$j\  
assets lending 实物放款；有抵押贷款 F,^<  
assets of the company passing on the death 死者去世时转移的公司资产 t I9$m[  
assets pledged as security for liabilities 用作负债抵押的资产 05".;(  
assets portfolio 资产投资组合 v=b`kCH}  
assets price 资产价格 aX=  
assets quality 资产质素 ]Y|Y?  
assets realization 资产变现 PI7M3\z  
assets refinancing arrangement 资产再集资安排 -I1Ne^DZn4  
assets securitization 资产证券化 ArBgg[i  
assets situated outside Hong Kong 在香港以外地方的资产 .tB[8Y=J  
assets stripping 削减资产；拆卖资产 &~ g||rq  
assets value 资产值 cdL$T6y  
assignee 承让人 ?YY'-\h?  
assignment 转让；转让书；转让契 A"S{W^iL  
assignment of interest 权益转让 ~ifo7,  
assignment of letters patent and trade mark 专利证书及商标转让 YQ>M&lnQ<  
assignment of property 物业转让；物业转让书 *Yk3y-   
assignment right 转让权 CT6Ca,  
assignor 转让人 JLT^0wBB  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &3VR)Bxn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zJWh  
associate member 附属会员 zBWn*A[4  
associated body corporate 相联法人团体 4/S% eZB  
associated company 相联公司；联属公司 \AOVdnM:  
associated corporation 相联法团 `.+_}.m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RE]u2R6Y  
公认会计师公会〔英国〕 %&bO+$H3  
Association of Futures Exchange Brokers 香港期货经纪协会 ![os5H.b#q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @dAc2<4  
association of underwriters 承保人组织 x|l[fdm5  
assumption of control 接管 tk4~ 8  
assurance 担保；保险；转易；转易书 [3++Q-rR=  
assurance of interest 权益的转易 50Z$3T  
at 19XX price 按一九ＸＸ年价格计算 Wa~'p+<c~b  
at a discount 按赔价计算；按贴水价格计算；打折扣 z.{T`Pn  
at a premium 按溢价计算；按升水价格计算 nG&=$7x^  
at call 通知付款；按通知 KFHn)+*"  
at constant market price 按固定市价计算 <5MnF  
at constant price 按固定价格计算 0qSd#jO  
at cost 按成本计算 )sG`sET]`f  
at current market price 按当时市价计算；按现时市价计算 XA}!  
at current price 按当时价格计算；按现时价格计算 X b-q:{r1h  
at factor cost 按要素成本计算；按生产要素成本计算 +_uT1PsBY  
at money-of-the-day price 按付款当日价格计算 j{EN %  
at or better 按指定或较佳价位〔买卖指令〕 >6 [{\uPK  
at par 按面值计算；平价 zYfn;s%A  
at sight 见票即付 6/B"H#rN  
at the close 按收市盘 *+h2,Z('a  
at the opening 按开市盘 zDY!0QZLF\  
attestation 见证；见证条款 HF}%Ow  
at-the-money option 平价期权 ?!1K@/!  
attorney 受权人；受托代表人 A7DEAT))4L  
attornment 新拥有人承认书 6sBS;+C  
attributable profit 可归属利润 "exph$  
attributable share value 可归属股份价值 vMK
mHq  
Auckland Stock Exchange 奥克兰证券交易所 1Qui.],c  
auction 拍卖 &Cp)\`
[y  
auctioneer 拍卖商 )s1W)J?8  
audit 审计；核数 j?4k{?x  
Audit Commission 审计署 /\_`Pkd3m  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )~;=0O |X  
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〕 ;>Y,b4B;  
audit review 帐目审查 P4"_qxAW  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j`Fsr?]/  
audited account 审计帐目；经审计的帐目 HcwqVU  
audited annual account 经审计的周年帐目  Ko9"mHNB  
audited balance sheet 经审计的资产负债表 61>@-55k9  
auditor 核数师；核数主任；审计师 3{ i'8  
auditor's certificate 核数师证明书；审计师证明书 Y!* \=h6h  
auditor's report 核数师报告；审计师报告 +CtsD9PA  
Aussie bond 澳元债券 5an#,vCn{  
austerity budget 紧缩预算 H2`aw3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "@IrBi6  
Australia All Ordinaries Index 澳洲所有普通股票指数 D9`J||]E  
Australian Dollar [AUD] 澳元 WO{V,<;  
Australian Options Market 澳大利亚期权市场 )`5kfj  
Australian Securities Commission 澳洲证券事务监察委员会 GZgu1YR
 
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 b z3&  
Australian Stock Exchange 澳大利亚证券交易所 3B|?{U~  
Austrian Schilling [ATS] 奥地利先令 ;`
<uo$R  
authentication 认证；鉴证 3_k.`s_Z  
authority to purchase 委托购买证；委购书 NUH;\*]8s  
authorization 认可；核准；授权；授权书 Yg_;Eu0'?  
authorization by direction 指示授权 !.>TF

+]  
authorization by instruction 指令授权 e@[9WnxYe  
authorization by warrant 令状授权 Z9rmlVU6!  
authorization of unit trust 单位信托的认可 (
dZu&  
authorized agent 指定代理人 3D<s
#  
authorized capital 法定资本 LliOhr4  
authorized clerk 出市员 a(>oQG8F  
authorized dealer 认可交易商 &~`Ay4hq  
authorized financial institution 认可财务机构 HPM ggRs  
authorized fund 认可基金 [K_v,m]   
authorized fund house 获授权的基金公司；认可基金公司 *7MTq_K(An  
authorized institution 认可机构 .{,
PC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]z5`!e)L  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yk r5bS  
authorized insurer 获授权保险人；获认可承保人 VKUoVOFvPR  
authorized investment 特准投资项目 d&mSoPf  
authorized person 获授权人 :oRR1k  
authorized representative 获授权代表 b[}f]pB@n  
authorized share capital 法定股本 <\i}zoPO  
automated quotation system 自动报价系统 ,l}mCY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] P,.<3W"4i  
自动交易系统〔香港期货交易所有限公司〕 3q +C8_:  
automatic adjustment mechanism 自动调整机制 1eiV[z$?  
automatic adjustment system 自动调整系统 a:$h
K%^ \  
Automatic Clearing House 自动票据交换所 )tc"4lp-  
automatic exchange rates accumulation system 自动化汇率累集系统 34k}7k~n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 '9O4$s1  
automatic teller machine [ATM] 自动柜员机 
HR0t[*  
autopay 自动转帐 & w%%{lM  
available assets 可用资产 9ure:Dko(Y  
available fiscal reserve 现存财政储备 CUz1q*):  
available profit 可用利润 z D&5R/I  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _," -25a  
average 平均；平均数；海损 jkz.qo-%  
average basic salary 平均基本薪金 @y3u'Y,B  
average consumer expenditure 平均消费开支；一般消费开支 P3[!-sv  
average cost 平均成本 879x(JII  
average cost of land production 增辟土地平均成本 :Bk!YK  
average daily turnover 平均每日成交额 {R`,iWV  
average daily wage rate 平均每日工资率 cM9z b6m  
average expenditure pattern 平均开支模式 L`$m<9w'  
average growth rate 平均增长率 ?|Q[QP  
average net fixed assets 固定资产平均净值 \2$-.npz  
average of relatives 相对价格平均数 3_%lN4sz  
average price 平均价格 R~9\mi5^UH  
average propensity to consume 平均消费倾向；一般消费倾向 Y\CR*om!W  
average propensity to save 平均储蓄倾向；一般储蓄倾向 F_KPhe$  
average rate 平均率 m|tE3UBNv  
average revenue 平均收入；平均收益 !rmXeN]-r  
average stock 平均库存；平均存货 +f#oij  
average yearly rent 平均年租 WD"3W)!  
avoidance of double taxation 避免双重课税 uU_0t;oR3  
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 <<xUh|zE  
/FzO9'kj  
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