一些有用的会计术语(也不知道发的地方对不对)A

A: OD).kP}s^  
A share Ａ股；甲类股份 i?6#>;f  
abatement of tax 减税；减扣免税额 `]5t'Ps  
ABN AMRO Bank N.V. 荷兰银行 7kmd.<  
above-the-line expenditure 线上项目支出；经常预算支出 Je=k.pO1  
above-the-line receipt 线上项目收入；经常预算收入 n(j5dN>]  
ABSA Asia Limited 南非联合亚洲有限公司 \6vr)1~N>  
absolute change 绝对数值变更 -8z@FLUK-  
absolute expenditure 实际开支 W.?EjEx  
absolute guideline figure 绝对准则数字 pW-aX)\DR  
absolute interest 绝对权益 BP8jReX^  
absolute order of discharge 绝对破产解除令 3Cg0^~?6-  
absolute profit margin 绝对利润幅度 _o{w<b&  
absolute value 实值；绝对值 rM)#}eZK!  
absolutely vested interest 绝对既得权益 1j+RXb\<  
absorbed cost 已吸收成本；已分摊成本 5N$O  
absorption 吸收；分摊；合并 4td9=dNA+l  
absorption rate 吸收率；摊配率；分摊率 ~U1M-<IX  
ACB Finance Limited 亚洲商业财务有限公司 i(0%cNP7  
acceptable form of reciprocity 合理的互惠条件 7a4h7/  
acceptable rate 适当利率；适当汇率 sg4TX?I   
acceptance agreement 承兑协议 $8fJDN  
acceptance for honour 参加承兑 ~-#8j3 J;  
acceptor 承兑人；接受人；受票人 BZk0B?  
acceptor for honour 参加承兑人 8Wx7%@^O  
accident insurance 意外保险 !%>(O@~"|  
Accident Insurance Association of Hong Kong 香港意外保险公会 %!OA/7XbG  
accident insurance scheme 意外保险计划 $q0i=l&$&  
accident year basis 意外年度基准 P5`BrY,hZ  
accommodation 通融；贷款 b.QL\$a &  
accommodation bill 通融票据；空头票据 <O4W!UVg  
accommodation party 汇票代发人 Dj'+,{7,u  
account balance 帐户余额；帐户结余 @H8CU!J  
account book 帐簿 cR!Mn$m  
account collected in advance 预收款项 %D E_kwL  
account current book 往来帐簿 A8j$c~  
account of after-acquired property 事后取得的财产报告 @^,9O92l  
account of defaulter 拖欠帐目 jGtu>|Gj  
account payable 应付帐款 MmD1@fW32#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rl:D>t(:.  
account receivable 应收帐款 HA3d9`  
account receivable report 应收帐款报表 Wqas1yL_  
account statement 结单；帐单；会计财务报表 DUvF  
account title 帐户名称；会计科目 LmjGU[L,@  
accountant's report 会计师报告 $mut v=IO  
Accountant's Report Rules 会计师报告规则 U_@Dn[/:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7o$S6Y;c4  
Accounting Arrangements 《会计安排》 rWN%Tai-  
accounting basis 会计基础 }PxPJ$o  
accounting by Official Receiver 破产管理署署长呈交的帐目 HD;l1W)  
Accounting Circular 《会计通告》 %VwkYAgA  
accounting class 会计类别 6:AZZF1  
accounting date 记帐日期；会计结算日期 O.$O
LK;v  
accounting for money 款项核算 y1kI^B  
Accounting Officer 会计主任 9bu1Ax1M  
accounting period 会计报告期；会计期 pRFlmg@/}  
accounting policy 会计政策；会计方针 Io]KlR@!T  
accounting practice 会计惯例 qw}. QwPT  
accounting principle 会计准则 `0Xs!f  
accounting record 会计记录 =4L
yE6  
accounting report 会计报告 [*^rH:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]3CWb>!_  
Accounting Society of China 中国会计学会 [Ee <SB{  
accounting statement 会计报表 R)'[Tt`#R  
accounting system 会计制度；会计系统 ]TSzT"_r~~  
accounting transaction 会计事项；帐务交易 #P;vc{ Iq  
accounting treatment 会计处理 @8U8>'zDE  
accounting year 会计年度 F 8 gw3  
accretion 增值；添加 nD#uOep9  
accrual 应计项目；应累算数目 _TjRvILC  
accrual basis 应计制；权责发生制 G!g];7PG(  
accrual basis accounting 应计制会计；权责发生制会计 `_ )5K u}  
accrue 应累算；应计 A9ZK :i7  
accrued benefit 应累算利益 UiH5iZ<r;  
accrued charges 应计费用 VVHL@  
accrued cumulative preference share dividend 应累算的累积优先股股息 s+6tdBvzs  
accrued expenses 应累算费用 4x?4[J~u[  
accrued interest payable 应付利息；应计未付利息 ->5[C0: ]  
accrued interest receivable 应收利息；应计未收利息 f- ~]  
accrued right 累算权益 F3&:KZ!V&m  
accruing profit 应累算的利润 TJz} 8-#t  
accumulated fiscal reserve 累积财政储备 $(&+NJ$U$  
accumulated profit 累积利润；滚存溢利 }Ih5`$   
accumulated reserve 累积储备 RwDXOdg
u  
accumulation of surplus income 累积收益盈余 MsjC4(Xla.  
acquired assets 既得资产 l`?4O  
acquisition 收购；购置；取得 A\QrawBp0l  
acquisition cost 购置成本 =$
WDB=i  
acquisition expenses 购置费用 7x)32f"  
acquisition of 100% interest 收购全部股权 X oh@(%  
acquisition of control 取得控制权 $fQ'q3  
acquisition of fixed assets 购置固定资产 =7Sw29u<  
acquisition of shell “买壳” lCJ/@)  
acquisition price 收购价 ]`TX%Qni  
act of God 天灾 o5<w2(  
acting partner 执事合伙人
N3@gvS  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dW#?{n-H<  
active partner 积极参与的合伙人 =[IKwmCX  
active trading 交投活跃 m";?B1%x  
actual circulation 实际流通 'Jl3%axR  
actual cost 实际成本 15"[MX A
 
actual expenditure 实际开支；实际支出 D<(VP{,G  
actual income 实际入息；实际收入；实际收益 #gRtCoew  
actual market 现货市场 (zIF2qY  
actual price 现货价；实际价格 ]QmY`pT
B`  
actual profit 实际利润 1owe'7\J  
actual quotation 实盘；实际价位；实际报价 Ct386j><  
actual year basis 按实际年度计算 fP;2qho  
actuals 实货 ZG1 {"J/z  
actuarial investigation 精算调查 2GJp`2(%dA  
actuarial principle 精算原则 AqjEz+TVt  
actuarial report 精算师报告
y.?Q  
Actuarial Society of Hong Kong 香港精算学会 ANXN.V  
actuarial valuation 精算师估值 2>Sr04Pt  
actuary 精算师 n
-:n.JX  
ad referendum agreement 暂定协议；有待覆核的协定 c}D>.x|]  
ad valorem duty 从价税；按值征税 z-;yDB:~t  
ad valorem duty system 从价税制 oL*ZfF3  
ad valorem fee 从价费 e4Xo(EY &  
ad valorem tariff 从价关税 yr34&M(a  
additional allowance 额外免税额 xQ\S!py-  
additional amount for unexpired risk 未过期风险的额外款额 s-),Pv|  
additional assessable profit 补加应评税利润 +3o 4KB}  
additional assessment 补加评税 !l~3K(&4  
additional commitment 额外承担 i2n66d  
additional commitment vote 额外承担拨款 `bcCj~j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c$~J7e6$  
additional dependent parent allowance 供养父母额外免税额 x}H%NzR  
additional provision 额外拨款 m
9Hdg^L  
additional stamp duty 附加印花税 77~l~EX  
additional tax 补加税罚款；补加税款 ?CZ*MMV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `d!~)D  
adjudged bankrupt 被裁定破产 KAm$^N5  
adjudicated bankrupt 裁定破产人 x*0mmlCb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 BnIZ+fg=  
adjudication of bankruptcy 裁定破产；宣告破产 +V/mV7FK  
adjudication of insolvency 裁定无力偿还债务 }
BLT2]y0  
adjusted actual 经调整的实数；调整后的实数 'kk B>g7B  
adjusted current assets 经调整的流动资产；调整后的流动资产 jjJ l\Vn  
adjusted figure 经调整的数字；调整后的数额 SAGECK[Ix  
adjusted liabilities 经调整的负债；调整后的负债 sr`)l&t?  
adjusted loss 经调整的亏损；调整后的亏损 Nt_7Z  
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 7.7Z|lJ  
adjusted profit 经调整的利润；调整后的利润 e(Ub7
L#  
adjusted surplus 经调整的盈余额；调整后的盈余额 lZ5TDS  
adjusted value 经调整的价值；调整后的价值 ?Fj>7  
adjustment 调整；修订；理算〔保险〕 ej{7)#  
adjustment centre 调剂中心 Nj;G%KAP  
adjustment lag 调整过程的时间差距；调整时差 7"$9js
2  
adjustment mechanism 调整机制 21.N+H'  
adjustment of loss 亏损调整 za[;d4<}k  
adjustment process 调整过程；调整程序 Rb_+C  
adjustment range 调整幅度 ?8R  
administered exchange rate 受管制汇率 G,A;`:/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 LJmRa  
administration expenses 行政费用 h/\/dp/tt  
administration fee 手续费；行政费 >y^zagC*  
administration in bankruptcy 破产管理 ,v>|Ub,  
administration order 遗产管理令 mKhlYVn  
administrator 管理人；遗产管理人 h!~u^Z.7<  
administrator of the estate 遗产管理人 &*!) d"  
admission of debt 债项承认书 5=9gH  
admission of proof 接纳债权证明 vm`\0VGSW  
advance 放贷款项；垫付款项；预支款项；预付款项 E>w|i  
advance account 暂支帐目；预付款帐户 eVujur$P  
advance compensation 预付补偿金 t7b\#o  
advance from shareholder 股东垫款 cS#m\O  
advance pending reimbursement 预支以待日后付还 AX2On}&bf  
advanced economy 先进经济体系 9$e6?<`(Y  
advancement 预付；预付财产 ]6TX)1  
advances warrant 垫款令 J)a^3>  
advancing 贷出 /_CSRi&
 
adverse balance 逆差 7s.vJdA]6  
adverse exchange 逆汇 ?)'+l   
advertisement addressed to shareholders 在报章刊登的致股东通告 =%$BFg1a(  
advice for collection 托收通知书 r[y3@SE5  
advice of drawing 提款通知书；汇票通知书 oM)4""|
 
advice of payment 付款通知 ICXz(?a  
Advisory Committee [Securities and Futures Commission] 3(R]QO`%'  
谘询委员会〔证券及期货事务监察委员会〕 "xY]&  
Advisory Committee on Diversification 经济多元化谘询委员会 Ikj_ 0/%F  
affidavit 誓章；遗产申报誓章 g'{hp:  
affidavit of no receipt 述明无收款的誓章 ,?Nc\Q<:  
affiliate 联号；联营公司；附属公司 u4;#~##  
affiliated company 附属公司；联号；联营公司 {_1zIt|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (S#nA:E  
affordability 负担能力 [wR x)F"  
African Development Bank [AfDB] 非洲开发银行 _#rE6./@q  
after-acquired property 事后取得的财产 Y)OTvKrOA  
after-hours dealing 市后交易 LwS>jNJx  
after-tax profit 税后盈利；税后利润；税后溢利 M>"J5yqR  
agency agreement 代理协议 8nOent0a  
agency expenses 代理机构的开支 {\zB'SNq  
agency fee 代理费 Jb"0P`senY  
Agency Law 《代理法》 yZDS>7H  
agent 代理人；承销人 pG9qD2Cf  
agent of company 公司代理人 \,G
7nT  
agent's fee 代理人费；经纪费 #Yr/GNN  
aggregate 总计；总数；总体数字 29GcNiE`T  
aggregate amount 总款额；总额 k4Ub+F  
aggregate assets and liabilities 总体资产与负债 H`X>  
aggregate at constant price 按固定价格计算的总体数字 TWAt
)Q"J  
aggregate demand 总需求 ^Q""N<  
aggregate gross position 总持仓量 BA cnFO  
aggregate limit 总限额 $Hbd:1%i {  
aggregate of salaries tax 合计薪俸税 VA0p1AD  
aggregate performance 总体表现；总体业绩 [^GXHE=  
aggregate supply 总体供应 TBp$S=_**  
aggregate surplus 总盈余  rytaC(  
aggregate total 整体总额 Af{K#R8!  
aggregate value 总值；合计价值 :OvTZ ?\  
aggregated basis 合计基准 ;L.RfP"5<  
aggregated net chargeable income 合计应课税入息实额 !w-`:d?  
aggregation 合并计算；合计；总和 YR} P;  
aggregation of incomes of husband and wife 夫妇入息合并计算 @&LtIN#  
aggregation of property 财产的总和 %44Z7  
agio 差价；贴水 WjsE#9D!of  
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》 ;H:+w\?8f$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >Lrud{  
《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》 bP8O&R  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q%xq\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》 _|%l) KO  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment " .:b43Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `SGI Qrb  
agreement for a settlement 授产协议 ($A0umW1%  
agreement for assignment 转让协议 %h-?ff[  
agreement for sale 售卖协议；买卖协议 G0VbW-`O  
agreement for sale and purchase 买卖协议 i!9|R)c  
agreement for the payment of interest 支付利息协议 It8m]FN  
agreement for the repayment of money 还款协议 Af%#&r7W  
agreement of reinsurance 再保险协议 8mpoY.E4!  
Agricultural Bank of China 中国农业银行 Z>+Tzvfud  
air passenger departure tax 飞机乘客离境税 ra*(.<&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 TScI_8c>  
airport tax 机场税 C=|X]"*:u0  
alcohol duty 酒精税 H[KTM
'n  
alienation 让与；让渡；转让 q"sD>Yh&  
alimony 生活费；赡养费 8F*"z^vD=  
All Ordinaries Index [AOI] 所有普通股指数 GVlTW?5  
all risks 全险；综合险 ui#K`.d
n  
All Sales Record for Stock Market 《股票市场成交报告》 &XE eJ  
Allied Capital Resources Limited 新联财务有限公司 4|[)D/N  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qwx{U  
allocation letter 拨款信件 ^~:&/0  
allocation of fund 分配款项；预留款项 Y;[#~3CA  
allocation of profit 利润分配；溢利分配 Udbz;^(  
allocation warrant 拨款令 +rA:/!b)Y  
allotment 分配；配股 6V@?/B  
allotment notice 股份配售通知；配股通知 xp<p(y8e1d  
allotment of shares 股份分配 DeTD.)pS  
allowable 可获宽免；免税的 &z"sT*3  
allowable business loss 可扣除的营业亏损 'E#;`}&Ah  
allowable expenses 可扣税的支出 wX!>&Gc.  
allowance 免税额；津贴；备抵；准备金 V0
!.>sX9  
allowance for debts 债项的免税额 A(<"oAe|  
allowance for depreciation by wear and tear 耗损折旧免税额 -<GSHckD  
allowance for funeral expenses 殡殓费的免税额 6*92I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1FQ_`wF4  
allowance for repairs and outgoings 修葺及支出方面的免税额 auKGm:  
allowance to debtor 给债务人的津贴 +zup+=0e  
alteration of capital 资本更改 '7Aj0U(  
alternate trustee 候补受托人 31@m36? X  
amalgamation 合并 uY~xHV_-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v%%;Cp73  
ambit of charges 征税范围；收费范围 XdR^,;pWE  
amended valuation 经修订的估值 [C TR8  
American Commodities Exchange 美国商品交易所 OY>0qj  
American Express Bank Limited 美国运通银行 'K0=FPB/@  
American Stock Exchange 美国证券交易所 4M4oI .  
amortization 摊销 hz8Z)xjJ V  
amount due from banks 存放银行同业的款项
V.k2t$@  
amount due from banks abroad 存放海外银行同业的款项 z8"(Yy7m  
amount due from holding companies 控股公司欠款 O%n=n3  
amount due from local banks 存放本港银行同业的款项 cA8"Ft{P)  
amount due to banks 银行同业的存款 HLnizE  
amount due to banks abroad 海外银行同业的存款 (2vf <x  
amount due to holding companies 控股公司存款 lx!9KQAM*  
amount due to local banks 本港银行同业的存款 c[xH:$G?Y  
amount due to outport banks 外埠银行同业的存款 Ao/KB_4f*Q  
amount for note issue 发行纸币的款额 aAX(M=3  
amount of bond 担保契据的款额 9WH  
amount of consideration 代价款额 )]?"
H  
amount of contribution 供款数额 |{8eoF  
amount of indebtedness 负债款额 LBkAi(0rd  
amount of principal of the loan 贷款本金额 Vg+jF!\7  
amount of rates chargeable 应征差饷数额 iKu~o.yy  
amount of share capital 股本额  @aC2]  
amount of sums assured 承保款额 `vijd(a?v  
amount of variation 变动幅度 ~Uet)y<  
amount of vote 拨款数额 oy)'wb~  
amount payable 应付款额 Pd[&&!+gV  
amount receivable 应收款额 itg PG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,Q5Z<\  
analysis 分析 *ydU3LG7  
ancillary risk 附属风险 Vu`O%[Q/  
annual account 周年帐目；周年帐目报表；年度决算；年结 B
Vt)~HZ  
annual accounting date 年结日期 uWSfr(loX  
annual allowance 每年免税额；年积金；年度津贴；年津 /`j~r;S  
annual balance 年度余额 z'FJx2  
annual disposable income 每年可动用收入 ys3&$G  
annual estimates 周年预算 Wr%E}mX-  
annual fee 年费 iq!u}# x_  
annual general meeting 周年大会 07?|"c.  
annual growth rate 年增率；每年增长率 /4f4H?A -  
annual long-term supplement 长期个案每年补助金 l]GUQcN=  
annual pensionable emolument 可供计算退休金的年薪 ?z2k74&M^  
annual report 年报 Rf~? u)h1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oq>8  
annual return 周年报表；周年申报表；每年报税表格 xqua>!mqS  
Annual Return Rules 《周年报表规则》 {{\ d5CkX  
annual review of consumer prices 每年消费物价回顾 pM^r8kIH  
annual roll-forward basis 逐年延展方式 zeZ}P>C  
annual salary 年薪 r^$4]@Wn  
annual statement 年度报表；年度决算表 dIUg e`O9  
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 {J}Zv5  
annuitant 年金受益人 UUF;Q0X  
annuity 年金 *:*Kdt`'G  
annuity contract 年金合约 .>{.!a  
annuity on human life 人寿年金 9Xu O\+z  
antecedent debt 先前的债项 5V^+;
eO  
ante-dated cheque 倒填日期支票 TZ]D6.mD  
anticipated expenditure 预期开支 
jd&kak
 
anticipated net profit 预期纯利 QF7iU@%-  
anticipated revenue 预期收入 X R =^zp?  
anti-inflation measure 反通货膨胀措施  Psf'#4g  
anti-inflationary stance 反通货膨胀立场 z}" Xt=G?  
apparent deficit 表面赤字 uH6QK\  
apparent financial solvency 表面偿债能力 "s6O|=^*  
apparent partner 表面合伙人 {bSi3oI  
application for personal assessment 个人入息课税申请书 {M5[gr%  
application of fund 资金应用 >4zH\T!  
application to release as liquidator and to destruct the books of accounts and documents Y-.pslg  
申请免除清盘人职务及毁灭帐簿与文件 .!\NM&E  
appointed actuary 委任精算师 Vko1{$}t  
appointed auditor 委任核数师；委任审计师 jtMN)TM  
appointed trustee 委任的受托人 B^z3u=ll  
appointer 委任人 4;*o}E  
apportioned pro rata 按比例分摊 Mpm#a0f  
apportionment 分配；分摊 &s|&cT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xlqh,?'>W  
apportionment formula 分摊方程式 gZFtV  
apportionment of estate duty 遗产税的分摊 =]OG5b_-Y  
appraisal 估价；评估 7,sslf2%K  
appreciable growth 可观增长 +~6gP!  
appreciable impact 显着影响 QT5,_+ho  
appreciable increase 可观增长 eQ}o;vJN  
appreciation 增值；升值 %CxrXU  
appreciation against other currencies 相对其他货币升值
=)B@`"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TZT1nj"n  
appreciation tax 增值税 v.08,P
{b  
appropriation 拨款；拨用；拨付 6S;-fj  
appropriation account 拨款帐目 Ax=k0%M[&  
Appropriation Bill 拨款法案 2qb,bp1$  
appropriation-in-aid system 补助拨款办法 !,#42TY*X  
approved assets 核准资产 A.!V*1h{  
approved basket stock 认可一篮子证券 ; 7`y
##  
approved budget 核准预算 9tW=9<E  
approved charitable donation 认可慈善捐款 d$uh.?F5  
approved charitable institution 认可慈善机构 B rGaCja  
approved currency 核准货币；认可货币 k+au42:r  
approved estimates 核准预算 %|l^oC+E  
approved estimates of expenditure 核准开支预算 Z
/-!-  
approved overseas insurer 核准海外保险人 ,FvBZ.4c3=  
approved overseas trust company 核准海外信托公司 ,cR=W|6cQm  
approved pooled investment fund 核准汇集投资基金 \BT8-}  
approved provident fund scheme 认可公积金计划 &></l| hY  
approved provision 核准拨款 Wx;`=9  
approved redeemable share 核准可赎回股份 cxhS*"Ph  
approved regional stock 认可地区性证券 ,[To)x5o  
approved retirement scheme 认可退休金计划 0ciPH:V  
approved subordinated loan 核准附属贷款 E6iUa'  
arbitrage 套戥；套汇；套利 Rh7unJ
 
arbitrageur 套戥者；套汇者 sLE@Cm]k  
arbitrary amount 临时款项 *&b~cyC  
arrangement 措施；安排；协定 aZ%
  
arrears 欠款 qM(n]{H  
arrears of pay 欠付薪酬 D8otUDB{  
arrears of revenue 逾期未收税款；逾期未收的帐项 T@PtO"r  
articles of association 组织章程；组织细则；组织章程细则 >&0)d7Nu8m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RO-ABFEi(  
ascertainment of profit 确定利润 i-(^t1c  
"Asia Clear" “亚洲结算系统” 6m_whGosi  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =='~g~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7l"N%e  
Asian Development Fund [ADF] 亚洲发展基金 Zh?1+Sz&  
Asian dollar bond 亚洲美元债券 FFH9$>A  
Asian dollar market 亚洲美元市场 T{1Z(M+  
Asian dollar rate 亚洲美元利率 i"}%ib*X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %KxL{HY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .".xNHR#  
asked price 沽盘；喊价；索价；卖方报价 s6k,'`.  
assessable income 应评税入息 6~Y-bn"%D5  
assessable loss 应评税亏损 sK~d{)+T  
assessable profit 应评税利润 &J~vXk: !  
assessable value 应评税值 IS;F9{  
assessed profit 估定利润 [KIK}:  
assessed value 经评估价值 -G<$wh9~3  
assessment 评税；评定；估价；评税单 l4o
I5)w  
assessment number 评税编号；估价编号 Xg|_  
assessment of additional tax 补加税评税 s2t'jIB  
assessment of performance 业绩评估；实绩评价 gf`uC0  
Assessor 评税主任 p&wXRI  
asset price bubbles 资产价格泡沫 \`N%77A  
asset-backed securities 具资产保证的证券 Gld|w=qr  
assets accretion 资产增值 rs$sAa*f  
assets and liabilities 资产与负债 K252l,;|  
assets betterment statement 资产递增表；资产改进表 $42C4I*E  
assets lending 实物放款；有抵押贷款 r
>N5^  
assets of the company passing on the death 死者去世时转移的公司资产 Py$*c  
assets pledged as security for liabilities 用作负债抵押的资产 5gP#V K  
assets portfolio 资产投资组合 `nA_WS  
assets price 资产价格 (\ `knsE!  
assets quality 资产质素 >|jSd2_p  
assets realization 资产变现 <r (Y:2  
assets refinancing arrangement 资产再集资安排 S$q:hXZ#e  
assets securitization 资产证券化 g>h5NrDN  
assets situated outside Hong Kong 在香港以外地方的资产 \S(:O8_"68  
assets stripping 削减资产；拆卖资产 HFD5*Z~M  
assets value 资产值 cyq]-B  
assignee 承让人 Cj?X+#J/@d  
assignment 转让；转让书；转让契 HH[b1z2D  
assignment of interest 权益转让 (`}O!;/E}  
assignment of letters patent and trade mark 专利证书及商标转让 .@
#i  
assignment of property 物业转让；物业转让书 ShAI6j  
assignment right 转让权 WDr'w'  
assignor 转让人 /esSM~*H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >#z*gCO5,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 pEIc?i*  
associate member 附属会员 t.m65  
associated body corporate 相联法人团体 k36%n
*4  
associated company 相联公司；联属公司 >&h#t7<  
associated corporation 相联法团 gTRm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5?),6o);  
公认会计师公会〔英国〕 yW.s?3X  
Association of Futures Exchange Brokers 香港期货经纪协会 T"Ph@I<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $\>GQ~k  
association of underwriters 承保人组织 p:u?a,p  
assumption of control 接管 * ";A~XNx  
assurance 担保；保险；转易；转易书 M$L1!o1Xf  
assurance of interest 权益的转易 ^g`1SU`  
at 19XX price 按一九ＸＸ年价格计算 SGn:f>N  
at a discount 按赔价计算；按贴水价格计算；打折扣 JF]HkH_u  
at a premium 按溢价计算；按升水价格计算 iivuH2/~?[  
at call 通知付款；按通知 pX ]K-  
at constant market price 按固定市价计算 mc_`:I=  
at constant price 按固定价格计算 wXf_2qB9  
at cost 按成本计算 `INcZr"  
at current market price 按当时市价计算；按现时市价计算 rt] @Z`w  
at current price 按当时价格计算；按现时价格计算 L-[<C/`;t  
at factor cost 按要素成本计算；按生产要素成本计算 h
A)tad]  
at money-of-the-day price 按付款当日价格计算 w~>V2u_-  
at or better 按指定或较佳价位〔买卖指令〕 !h&A^sAc  
at par 按面值计算；平价 (v*$ExF  
at sight 见票即付 9,y*kC  
at the close 按收市盘 .3k"1I '\  
at the opening 按开市盘 _@0>yMZ^  
attestation 见证；见证条款 e"^* ~'mJ  
at-the-money option 平价期权 l+S08IZ  
attorney 受权人；受托代表人 ^+cf  
attornment 新拥有人承认书 )`]w\s #  
attributable profit 可归属利润 UPgjf  
attributable share value 可归属股份价值 b`
E'MX_ m  
Auckland Stock Exchange 奥克兰证券交易所 3e$&rp
v  
auction 拍卖 yjZxD[ Z  
auctioneer 拍卖商 "YD<pRVB  
audit 审计；核数 :%qJAjR&  
Audit Commission 审计署 1lu_<?O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -?n|kSHX  
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〕 V}ZF\SG(K  
audit review 帐目审查 Kl~jcq&z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O`-JKZc  
audited account 审计帐目；经审计的帐目 RS@*/.]o  
audited annual account 经审计的周年帐目 U]Q2EL\%  
audited balance sheet 经审计的资产负债表 {zhN>n_  
auditor 核数师；核数主任；审计师 i[)H!%RV*  
auditor's certificate 核数师证明书；审计师证明书 T%K"^4k  
auditor's report 核数师报告；审计师报告 `V[{(&?,n  
Aussie bond 澳元债券 -8&M^-  
austerity budget 紧缩预算 t5n$sF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,6?L.L  
Australia All Ordinaries Index 澳洲所有普通股票指数 +avu&2B  
Australian Dollar [AUD] 澳元 rwr>43S5<3  
Australian Options Market 澳大利亚期权市场 knZee!FA7  
Australian Securities Commission 澳洲证券事务监察委员会 g&;:[&%T]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 MnUal}MO  
Australian Stock Exchange 澳大利亚证券交易所 5'gV_U  
Austrian Schilling [ATS] 奥地利先令 RajzH2j+>  
authentication 认证；鉴证
D]resk  
authority to purchase 委托购买证；委购书 q?'*T?|  
authorization 认可；核准；授权；授权书 Ak[}s|,)  
authorization by direction 指示授权 c*ac9Y'o  
authorization by instruction 指令授权 "1_eZ`  
authorization by warrant 令状授权 XJTY91~R  
authorization of unit trust 单位信托的认可 A?'Tigi  
authorized agent 指定代理人 .0;Z:x_3  
authorized capital 法定资本 ve_TpP  
authorized clerk 出市员 
hkeOe  
authorized dealer 认可交易商 <)+9PV<w  
authorized financial institution 认可财务机构 D_@WB.eL  
authorized fund 认可基金 2ku\R7  
authorized fund house 获授权的基金公司；认可基金公司 +|MHiC  
authorized institution 认可机构 ]cLO-A  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hrPm$`  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S1NM9xHJ  
authorized insurer 获授权保险人；获认可承保人 !T02@e
/  
authorized investment 特准投资项目 4vcUHa|4  
authorized person 获授权人 DE:FWD<}  
authorized representative 获授权代表 Qc-jOl  
authorized share capital 法定股本 _] veTAV  
automated quotation system 自动报价系统  U=MFNp+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .<j\"X(  
自动交易系统〔香港期货交易所有限公司〕 (gZKR2hO  
automatic adjustment mechanism 自动调整机制 }6MHIr=o  
automatic adjustment system 自动调整系统 }$r/#F/Fn  
Automatic Clearing House 自动票据交换所 vL(7|K  
automatic exchange rates accumulation system 自动化汇率累集系统 Gb.r!W8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @#$5_uU8\(  
automatic teller machine [ATM] 自动柜员机 a,IE;5kG  
autopay 自动转帐 uFNVV;~RFI  
available assets 可用资产 gtWJR  
available fiscal reserve 现存财政储备 6VpT*,2d~  
available profit 可用利润 ^6`"f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f}b= FV{  
average 平均；平均数；海损 21x?TZa  
average basic salary 平均基本薪金 ZG>I[V'p=  
average consumer expenditure 平均消费开支；一般消费开支 E$dPu  
average cost 平均成本 VeidB!GyP  
average cost of land production 增辟土地平均成本 cLn&b}8'  
average daily turnover 平均每日成交额 OD 09XO  
average daily wage rate 平均每日工资率 < I[ Vv'x  
average expenditure pattern 平均开支模式 p=_K P9  
average growth rate 平均增长率 8?AFvua}r  
average net fixed assets 固定资产平均净值 |u{NM1,  
average of relatives 相对价格平均数 $TS4YaJ%  
average price 平均价格 (mIw3d8Tz  
average propensity to consume 平均消费倾向；一般消费倾向 < TJzp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ],9%QE  
average rate 平均率 Xc-'&"  
average revenue 平均收入；平均收益 FB3C'!'<)  
average stock 平均库存；平均存货 1TeYA6 t  
average yearly rent 平均年租 zLdi  
avoidance of double taxation 避免双重课税 ;:NW  
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 ;(AVZxCM  
:=!?W^J  
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