一些有用的会计术语(也不知道发的地方对不对)A

A: wNn6".S   
A share Ａ股；甲类股份 EyhQjsaT  
abatement of tax 减税；减扣免税额 -70Ut 4B  
ABN AMRO Bank N.V. 荷兰银行 Re`= B  
above-the-line expenditure 线上项目支出；经常预算支出 >Tw|SK+3  
above-the-line receipt 线上项目收入；经常预算收入 |X>:"?4t  
ABSA Asia Limited 南非联合亚洲有限公司  5bk5EE`  
absolute change 绝对数值变更 x@yF|8  
absolute expenditure 实际开支 Zi^&x6y^  
absolute guideline figure 绝对准则数字 gq
E{  
absolute interest 绝对权益 |,o!O39}>  
absolute order of discharge 绝对破产解除令 c}Qj
KJ-c  
absolute profit margin 绝对利润幅度 Vx'_fb?wap  
absolute value 实值；绝对值  C+_ NG  
absolutely vested interest 绝对既得权益 3vx?x39*Y  
absorbed cost 已吸收成本；已分摊成本 8@ b83  
absorption 吸收；分摊；合并 1Ypru<.)W  
absorption rate 吸收率；摊配率；分摊率 rQU;?[y  
ACB Finance Limited 亚洲商业财务有限公司 WlU5`NJl]2  
acceptable form of reciprocity 合理的互惠条件 RX'( l  
acceptable rate 适当利率；适当汇率 HA| YLj?|g  
acceptance agreement 承兑协议 M*nfWQ a  
acceptance for honour 参加承兑 dI3U
*:$X  
acceptor 承兑人；接受人；受票人 dLLF
#N  
acceptor for honour 参加承兑人 VgOj#Z?K  
accident insurance 意外保险 ds`a6>746  
Accident Insurance Association of Hong Kong 香港意外保险公会 )]'?yS"  
accident insurance scheme 意外保险计划 13Q|p,^R  
accident year basis 意外年度基准 ^$VOC>>9  
accommodation 通融；贷款 E}UlQq  
accommodation bill 通融票据；空头票据 H13|bM<  
accommodation party 汇票代发人 dAR):ZKq?  
account balance 帐户余额；帐户结余 [E+#+-n7  
account book 帐簿 94Z~]C  
account collected in advance 预收款项 m8.sHw  
account current book 往来帐簿 Jjv, )@yo  
account of after-acquired property 事后取得的财产报告 ZhW>H  
account of defaulter 拖欠帐目 Y<l{DmrsA  
account payable 应付帐款 |iJ37QIM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S7@.s`_{w  
account receivable 应收帐款 G0^NkH,k  
account receivable report 应收帐款报表 0GEK xV\F  
account statement 结单；帐单；会计财务报表 jvA]EN6$;~  
account title 帐户名称；会计科目 '6WaG hvO  
accountant's report 会计师报告 .7" f~%&oP  
Accountant's Report Rules 会计师报告规则 (h%!Kun  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T0
i_X(_  
Accounting Arrangements 《会计安排》 *:wu{3g}M`  
accounting basis 会计基础 zgV{S Qo  
accounting by Official Receiver 破产管理署署长呈交的帐目 U\P ;,o  
Accounting Circular 《会计通告》 A~u-Iv(U  
accounting class 会计类别 -W2 !_  
accounting date 记帐日期；会计结算日期 L]c
ZPfI6  
accounting for money 款项核算 ZdfIe~Oni  
Accounting Officer 会计主任 lIz"mk  
accounting period 会计报告期；会计期 s-
[_%  
accounting policy 会计政策；会计方针 xDm^f^}>  
accounting practice 会计惯例 ULj'DzlfH  
accounting principle 会计准则 iXeywO2nP  
accounting record 会计记录 zmF_-Q`c  
accounting report 会计报告 r!'\$(m E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [;%qxAB/_  
Accounting Society of China 中国会计学会 1t6VS3  
accounting statement 会计报表 5\lOZYHX  
accounting system 会计制度；会计系统 F.zn:yX5  
accounting transaction 会计事项；帐务交易 ;CD@RP{$n  
accounting treatment 会计处理 qdWsP9}q  
accounting year 会计年度 1d,;e:=j  
accretion 增值；添加 j'
g':U  
accrual 应计项目；应累算数目 > -OQk"o  
accrual basis 应计制；权责发生制 Nw* >$v  
accrual basis accounting 应计制会计；权责发生制会计 ND77(I$3s  
accrue 应累算；应计 BNL Q]  
accrued benefit 应累算利益 {fmSmD  
accrued charges 应计费用 ]25 xX  
accrued cumulative preference share dividend 应累算的累积优先股股息 <J!#k@LY]7  
accrued expenses 应累算费用 1*,f  
accrued interest payable 应付利息；应计未付利息 '(4$h3-gv7  
accrued interest receivable 应收利息；应计未收利息 >d%;+2  
accrued right 累算权益 N;Wm{~Zhb  
accruing profit 应累算的利润 ,SNN[a  
accumulated fiscal reserve 累积财政储备 D<78Tm x  
accumulated profit 累积利润；滚存溢利 sE{A~{a`  
accumulated reserve 累积储备 { <f]6  
accumulation of surplus income 累积收益盈余 9q(*'rAm  
acquired assets 既得资产 >fNRwmi  
acquisition 收购；购置；取得 RX3P%xZ  
acquisition cost 购置成本 :A9G>qg  
acquisition expenses 购置费用 BxVo
>r  
acquisition of 100% interest 收购全部股权 0rP`BK|  
acquisition of control 取得控制权 $9)|cO  
acquisition of fixed assets 购置固定资产 v2][gn+58  
acquisition of shell “买壳” WW\t<O;z  
acquisition price 收购价 DEM;)-D  
act of God 天灾 *EY^t=  
acting partner 执事合伙人 *z&m=G\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /{QR:8}-Q  
active partner 积极参与的合伙人 Y%m^V?k  
active trading 交投活跃 KF(N=?KO  
actual circulation 实际流通 {@ ygq-TZ  
actual cost 实际成本 b\&|030+  
actual expenditure 实际开支；实际支出 ?VaWOwWI  
actual income 实际入息；实际收入；实际收益 wa7)  
actual market 现货市场 ] ;"blB  
actual price 现货价；实际价格 8K$q6V%#  
actual profit 实际利润 U51C /A  
actual quotation 实盘；实际价位；实际报价 Q4i@y6z  
actual year basis 按实际年度计算 ;w--fqxVl  
actuals 实货 '[V}]Z>-  
actuarial investigation 精算调查 I*hCIy#;  
actuarial principle 精算原则 +X#JCLD  
actuarial report 精算师报告 ]rU$0)VN  
Actuarial Society of Hong Kong 香港精算学会 [Vzp D 4  
actuarial valuation 精算师估值 JO{Rth  
actuary 精算师 WCJ$S\#  
ad referendum agreement 暂定协议；有待覆核的协定 4'9yMXR  
ad valorem duty 从价税；按值征税 K)=<hL  
ad valorem duty system 从价税制 S&N[@G  
ad valorem fee 从价费 VjsQy
>5m  
ad valorem tariff 从价关税 vy&q7EX<i  
additional allowance 额外免税额 x=]PE}<E  
additional amount for unexpired risk 未过期风险的额外款额 ;c};N(2  
additional assessable profit 补加应评税利润 zI1-l9 o  
additional assessment 补加评税 rRgP/E#_  
additional commitment 额外承担 ksb.]P d.  
additional commitment vote 额外承担拨款 *c<0cHv*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N{rC#A3  
additional dependent parent allowance 供养父母额外免税额 8Evon&G59  
additional provision 额外拨款 4K{<R!2I  
additional stamp duty 附加印花税 1HPYW7jk@"  
additional tax 补加税罚款；补加税款 <e)5$Aj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Teo&V  
adjudged bankrupt 被裁定破产 (^,4{;YQ5  
adjudicated bankrupt 裁定破产人 OZ2YflT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NWx.l8G  
adjudication of bankruptcy 裁定破产；宣告破产 33/aYy  
adjudication of insolvency 裁定无力偿还债务 c0}* $e  
adjusted actual 经调整的实数；调整后的实数 I#?NxP\S  
adjusted current assets 经调整的流动资产；调整后的流动资产 N3O~_=/v?  
adjusted figure 经调整的数字；调整后的数额 1T96W :   
adjusted liabilities 经调整的负债；调整后的负债 0{0BL@H  
adjusted loss 经调整的亏损；调整后的亏损 ^6c=[N$aW  
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 ?7n(6kmj4Q  
adjusted profit 经调整的利润；调整后的利润 uj 6dP  
adjusted surplus 经调整的盈余额；调整后的盈余额 E6 glR  
adjusted value 经调整的价值；调整后的价值 -`knSR  
adjustment 调整；修订；理算〔保险〕 x.J% c[Q8  
adjustment centre 调剂中心 k(As^'>  
adjustment lag 调整过程的时间差距；调整时差 VkKq<`t<  
adjustment mechanism 调整机制 LNm{}VJ%  
adjustment of loss 亏损调整 UTT7a"  
adjustment process 调整过程；调整程序 T;{M9W+  
adjustment range 调整幅度 rwYlg:  
administered exchange rate 受管制汇率 %UV'HcO/gp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 BM6 J  
administration expenses 行政费用 @!;EW R]  
administration fee 手续费；行政费  0C3s  
administration in bankruptcy 破产管理 I"AgRa  
administration order 遗产管理令 .@7J8FS*  
administrator 管理人；遗产管理人 ZMFV iE;8  
administrator of the estate 遗产管理人 -^a?]`3_v  
admission of debt 债项承认书 60*;a*cy  
admission of proof 接纳债权证明  +=Xgi$  
advance 放贷款项；垫付款项；预支款项；预付款项 02|f@bP.  
advance account 暂支帐目；预付款帐户 fYv= yP~  
advance compensation 预付补偿金 F?>rWP   
advance from shareholder 股东垫款 _DlkTi5(w  
advance pending reimbursement 预支以待日后付还 4|PNsHXt
 
advanced economy 先进经济体系 %(72+B70R  
advancement 预付；预付财产 <0?h$hf4c  
advances warrant 垫款令 qhNY<  
advancing 贷出 n4*
hQi+d  
adverse balance 逆差 Av3qoH)[<  
adverse exchange 逆汇 $%*E)~  
advertisement addressed to shareholders 在报章刊登的致股东通告 e~Hx+Qp.G  
advice for collection 托收通知书 w"p,6Ew
 
advice of drawing 提款通知书；汇票通知书 e@B
+\1  
advice of payment 付款通知 JYQ.Y!X1O  
Advisory Committee [Securities and Futures Commission] 7x,c)QES`  
谘询委员会〔证券及期货事务监察委员会〕 zQ[g*  
Advisory Committee on Diversification 经济多元化谘询委员会 )qi/>GR,  
affidavit 誓章；遗产申报誓章 !%pY)69gv  
affidavit of no receipt 述明无收款的誓章 +s(JutC  
affiliate 联号；联营公司；附属公司 Q2 tM~  
affiliated company 附属公司；联号；联营公司 HC'k81Q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [;IW'cXNq  
affordability 负担能力 jSY&P/[xb  
African Development Bank [AfDB] 非洲开发银行 ~}B6E)   
after-acquired property 事后取得的财产 ^4D7sS;~3  
after-hours dealing 市后交易 .'+*>y!  
after-tax profit 税后盈利；税后利润；税后溢利 m@qM|%(0x  
agency agreement 代理协议 Qf?5"=:#  
agency expenses 代理机构的开支 0H|U9  
agency fee 代理费 ve#*qz Y  
Agency Law 《代理法》 =e<;B_~.  
agent 代理人；承销人 y1zNF$<q  
agent of company 公司代理人 m%mA0r  
agent's fee 代理人费；经纪费 ?B&Z x-krd  
aggregate 总计；总数；总体数字 BC/oh+FW3  
aggregate amount 总款额；总额 %FN3/iM
 
aggregate assets and liabilities 总体资产与负债 t6zc$0-j"  
aggregate at constant price 按固定价格计算的总体数字 *""JE'wG  
aggregate demand 总需求 q;Y9_5S  
aggregate gross position 总持仓量 Cpyv@+;D  
aggregate limit 总限额 hJ)>BeH0  
aggregate of salaries tax 合计薪俸税 pWU3
?U  
aggregate performance 总体表现；总体业绩 7.-g=R
cz  
aggregate supply 总体供应 UIpW#t  
aggregate surplus 总盈余 %D::$,;<<  
aggregate total 整体总额 m5m'ByX(*  
aggregate value 总值；合计价值 Y5J}*`[Mr  
aggregated basis 合计基准 @O~
  
aggregated net chargeable income 合计应课税入息实额 o_!=-AWV  
aggregation 合并计算；合计；总和 l?_h(Cq<  
aggregation of incomes of husband and wife 夫妇入息合并计算 i{['18Q$F3  
aggregation of property 财产的总和 OK=lp4X  
agio 差价；贴水 z0XH`H|~  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;=&D_jGf]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment TB=KTj  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 )kMA_\$,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FW?zJ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \t'v-x>2y5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )p,uZ`~
v  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tcovMn'  
agreement for a settlement 授产协议 zw13Tu  
agreement for assignment 转让协议 QQQ3
U  
agreement for sale 售卖协议；买卖协议 |2!!>1k  
agreement for sale and purchase 买卖协议 t#kPEiD  
agreement for the payment of interest 支付利息协议 i\4Qv"%  
agreement for the repayment of money 还款协议 pHW Qk z(  
agreement of reinsurance 再保险协议 :'\4%D=w  
Agricultural Bank of China 中国农业银行 [31vx0$_p  
air passenger departure tax 飞机乘客离境税 y;0k |C
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !OM P]  
airport tax 机场税 .d\<}\zZ7J  
alcohol duty 酒精税 -uho;  
alienation 让与；让渡；转让 kh11Y1Q0d  
alimony 生活费；赡养费 
qbrf;`  
All Ordinaries Index [AOI] 所有普通股指数 mp^;8??;  
all risks 全险；综合险
}~8/
a3  
All Sales Record for Stock Market 《股票市场成交报告》 nG0Uv%?{pj  
Allied Capital Resources Limited 新联财务有限公司 c&A;0**K,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /EJwO3MW  
allocation letter 拨款信件 M?61g(  
allocation of fund 分配款项；预留款项 [1I>Bc&o*  
allocation of profit 利润分配；溢利分配 (
r&e|  
allocation warrant 拨款令 I'23$IzPA  
allotment 分配；配股 ^8_`
IT  
allotment notice 股份配售通知；配股通知 Fx^e%":@ip  
allotment of shares 股份分配 uO4kCK<7C  
allowable 可获宽免；免税的 x~7_`=}rO  
allowable business loss 可扣除的营业亏损 Je|D]w  
allowable expenses 可扣税的支出 IEi E6z]L(  
allowance 免税额；津贴；备抵；准备金 |sM#nhxK  
allowance for debts 债项的免税额 (9;qV:0`  
allowance for depreciation by wear and tear 耗损折旧免税额 Gi<ik~  
allowance for funeral expenses 殡殓费的免税额 XHKVs  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *O`76+iZ|_  
allowance for repairs and outgoings 修葺及支出方面的免税额 HA +EuQE"  
allowance to debtor 给债务人的津贴 %s]l^RZ  
alteration of capital 资本更改 gq$]jWtCD  
alternate trustee 候补受托人 9J"Y   
amalgamation 合并 _}_lrg}U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U}c[oA  
ambit of charges 征税范围；收费范围 un+U_|>c  
amended valuation 经修订的估值 lX)RG*FlTC  
American Commodities Exchange 美国商品交易所 c
)N&}hFYC  
American Express Bank Limited 美国运通银行 =r<0l=  
American Stock Exchange 美国证券交易所 \\j98(i  
amortization 摊销 owYSR?aG  
amount due from banks 存放银行同业的款项 Y0kDHG  
amount due from banks abroad 存放海外银行同业的款项 *`}4]OGv.  
amount due from holding companies 控股公司欠款 {{FA"NW  
amount due from local banks 存放本港银行同业的款项 Vrz6<c-'B  
amount due to banks 银行同业的存款 Q77iMb]  
amount due to banks abroad 海外银行同业的存款 2>s@2=Aq  
amount due to holding companies 控股公司存款 
YNGG> ;L  
amount due to local banks 本港银行同业的存款 Ov vM)?^#  
amount due to outport banks 外埠银行同业的存款 >s@6rNgf  
amount for note issue 发行纸币的款额 J6*Zy[)%&S  
amount of bond 担保契据的款额 HvITw%`  
amount of consideration 代价款额 }m?1IU%q  
amount of contribution 供款数额 tDuQ+|~M  
amount of indebtedness 负债款额 GN36:>VWb  
amount of principal of the loan 贷款本金额 sFR'y.  
amount of rates chargeable 应征差饷数额 [zO
   
amount of share capital 股本额 HJY_l  
amount of sums assured 承保款额 *fBI),bZa  
amount of variation 变动幅度 7e,EI9?.  
amount of vote 拨款数额 {.W$<y (j7  
amount payable 应付款额 e`1,jt'  
amount receivable 应收款额 %cM2;a=2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |51z&dG  
analysis 分析 )^&,[Q=i  
ancillary risk 附属风险 M2[ywab  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~I0I#_$'P  
annual accounting date 年结日期 B_u+$Odo  
annual allowance 每年免税额；年积金；年度津贴；年津 st;.Po[h  
annual balance 年度余额 Fm\ h883\  
annual disposable income 每年可动用收入 Dh*>361y-  
annual estimates 周年预算 GHQa{@m2V  
annual fee 年费 #S[:Q.0 ;  
annual general meeting 周年大会 1goK>=-^  
annual growth rate 年增率；每年增长率 F,CQAgx  
annual long-term supplement 长期个案每年补助金 h[()!\vBy  
annual pensionable emolument 可供计算退休金的年薪 `jR= X  
annual report 年报 URW#nm?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &hmyfH&S  
annual return 周年报表；周年申报表；每年报税表格 c;,jb  
Annual Return Rules 《周年报表规则》 C9-90,  
annual review of consumer prices 每年消费物价回顾 {5+t\~q$  
annual roll-forward basis 逐年延展方式 z3IQPl^  
annual salary 年薪 aX=  
annual statement 年度报表；年度决算表 uJ S+;H  
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 jW6~^>S  
annuitant 年金受益人 A9lnQCsJ  
annuity 年金 S
d]`I)  
annuity contract 年金合约 -I1Ne^DZn4  
annuity on human life 人寿年金 )Cuc]>SC  
antecedent debt 先前的债项 j)Z3m @Ii5  
ante-dated cheque 倒填日期支票 ~+VIELU<%  
anticipated expenditure 预期开支 (rcH\   
anticipated net profit 预期纯利 &~ g||rq  
anticipated revenue 预期收入 CtbmX)vE  
anti-inflation measure 反通货膨胀措施 ;9,<&fe
 
anti-inflationary stance 反通货膨胀立场 LC5NB{b\%>  
apparent deficit 表面赤字 f\oB/  
apparent financial solvency 表面偿债能力 A"S{W^iL  
apparent partner 表面合伙人 %YhZ#>WT  
application for personal assessment 个人入息课税申请书 ;4nz'9+  
application of fund 资金应用 EthnI7Y  
application to release as liquidator and to destruct the books of accounts and documents zosJ=$L  
申请免除清盘人职务及毁灭帐簿与文件 *Yk3y-   
appointed actuary 委任精算师 imdfin?=
 
appointed auditor 委任核数师；委任审计师 RdlcJxM  
appointed trustee 委任的受托人 +{ QyB  
appointer 委任人 umXa  
apportioned pro rata 按比例分摊 g/+P]c6/  
apportionment 分配；分摊 8UB-(~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sL;qC\S  
apportionment formula 分摊方程式 c ?mCt0Cg  
apportionment of estate duty 遗产税的分摊 Bb];qYuCO  
appraisal 估价；评估 IfoeHAWX  
appreciable growth 可观增长 BH0@WG7F  
appreciable impact 显着影响 A{Giz&p  
appreciable increase 可观增长 DSyfF&uC  
appreciation 增值；升值 EfY|S3Av  
appreciation against other currencies 相对其他货币升值 >Pv#)qtm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]|[,N>  
appreciation tax 增值税 rlYAy5&  
appropriation 拨款；拨用；拨付 Q4

Mp[  
appropriation account 拨款帐目 T78`~-D4<  
Appropriation Bill 拨款法案 l]whL1N3  
appropriation-in-aid system 补助拨款办法 =
!_e(J  
approved assets 核准资产 x72bufd  
approved basket stock 认可一篮子证券 ' jFSv|g+0  
approved budget 核准预算 ZK))91;v  
approved charitable donation 认可慈善捐款 wmFI?   
approved charitable institution 认可慈善机构 Ip]-OVg  
approved currency 核准货币；认可货币 8>G3KZ3  
approved estimates 核准预算 Ch607i=  
approved estimates of expenditure 核准开支预算 AW@I,  
approved overseas insurer 核准海外保险人 #_{3W-35*  
approved overseas trust company 核准海外信托公司 HK>!%t0S  
approved pooled investment fund 核准汇集投资基金 t^.U<M  
approved provident fund scheme 认可公积金计划 c@)k#/[[b  
approved provision 核准拨款 ^-T!(P:  
approved redeemable share 核准可赎回股份 IbQ3*  
approved regional stock 认可地区性证券 MWGW[V;  
approved retirement scheme 认可退休金计划 y5>859"h  
approved subordinated loan 核准附属贷款 U3MfEM!x  
arbitrage 套戥；套汇；套利 :
(,uaX>{  
arbitrageur 套戥者；套汇者 ny17(Y =  
arbitrary amount 临时款项 vBCQ-l<Ub  
arrangement 措施；安排；协定 W[A;VOj0$  
arrears 欠款 fB[I1Z  
arrears of pay 欠付薪酬 O<l_2?S1  
arrears of revenue 逾期未收税款；逾期未收的帐项 M(o?I}  
articles of association 组织章程；组织细则；组织章程细则 l)`bm/k]V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y4s]*?Wz  
ascertainment of profit 确定利润 1]#qxjZ~  
"Asia Clear" “亚洲结算系统” [;II2[5 ,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]V J$;v'{[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3dNOXk,#  
Asian Development Fund [ADF] 亚洲发展基金 9RwD_`D(MN  
Asian dollar bond 亚洲美元债券 HF}%Ow  
Asian dollar market 亚洲美元市场 } pE<P;\]k  
Asian dollar rate 亚洲美元利率 #/t^?$8\\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Pq`]^^=be'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s=Pwkte  
asked price 沽盘；喊价；索价；卖方报价 $-Q,@Bztq  
assessable income 应评税入息  q%,q"WU  
assessable loss 应评税亏损 v-2O{^n  
assessable profit 应评税利润 ,g%2-#L%  
assessable value 应评税值 ]+Yd#<j(u  
assessed profit 估定利润 hZ-No  
assessed value 经评估价值 UOH2I+@V  
assessment 评税；评定；估价；评税单
5+dQGcE@  
assessment number 评税编号；估价编号 D1t@Y.vl  
assessment of additional tax 补加税评税 &!#,p{}ccU  
assessment of performance 业绩评估；实绩评价 -:
t<%]RfY  
Assessor 评税主任 0 } uEM_a  
asset price bubbles 资产价格泡沫 lN*O</L,"  
asset-backed securities 具资产保证的证券 FR_R"p  
assets accretion 资产增值 m/3b7c@r  
assets and liabilities 资产与负债 B<(v\=xZ  
assets betterment statement 资产递增表；资产改进表 `s(T(l  
assets lending 实物放款；有抵押贷款 ZWaHG_ U)  
assets of the company passing on the death 死者去世时转移的公司资产 %qL0=ad  
assets pledged as security for liabilities 用作负债抵押的资产 .]g>.  
assets portfolio 资产投资组合 ^il'
Q_-{  
assets price 资产价格 ]&w>p#_C  
assets quality 资产质素 sL]KBux  
assets realization 资产变现 '`=z52  
assets refinancing arrangement 资产再集资安排 ,TaaXI  
assets securitization 资产证券化 -qz;  
assets situated outside Hong Kong 在香港以外地方的资产 v|`f8M2  
assets stripping 削减资产；拆卖资产 R"#DR^.;  
assets value 资产值 5an#,vCn{  
assignee 承让人 L31B:t^  
assignment 转让；转让书；转让契 :%Na-j9hV)  
assignment of interest 权益转让 Xu $_%+46  
assignment of letters patent and trade mark 专利证书及商标转让 @x?7J@:  
assignment of property 物业转让；物业转让书 #rM/  
assignment right 转让权 hu.c&Q>  
assignor 转让人 _x_om#~n  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 EaGh`*"w(7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5hak'#2  
associate member 附属会员 -S\7
4hA  
associated body corporate 相联法人团体 jd
iFb~5R  
associated company 相联公司；联属公司 B'>(kZYMs  
associated corporation 相联法团 Q9=vgOW+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :$j6  
公认会计师公会〔英国〕 #`)zD"CO  
Association of Futures Exchange Brokers 香港期货经纪协会 W-zD1q~0?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _P.+[RS@  
association of underwriters 承保人组织 H Yt&MK  
assumption of control 接管 >u#c\s  
assurance 担保；保险；转易；转易书 S83wAr9T  
assurance of interest 权益的转易 8xzEbRNJ)  
at 19XX price 按一九ＸＸ年价格计算 K0_/;a] |  
at a discount 按赔价计算；按贴水价格计算；打折扣 Q.Uyl:^PxU  
at a premium 按溢价计算；按升水价格计算 lR_ 4iyqb  
at call 通知付款；按通知 O?|opD  
at constant market price 按固定市价计算 q\*",xZxwz  
at constant price 按固定价格计算 !fUrDOM0E  
at cost 按成本计算 syhTOhOX  
at current market price 按当时市价计算；按现时市价计算 Y}%=:Yt  
at current price 按当时价格计算；按现时价格计算 Q`}1 B   
at factor cost 按要素成本计算；按生产要素成本计算 52K_kB5  
at money-of-the-day price 按付款当日价格计算 +[M5x[[$  
at or better 按指定或较佳价位〔买卖指令〕 .w2X24Mmb  
at par 按面值计算；平价 c<)C3v  
at sight 见票即付 V}(snG,  
at the close 按收市盘 pH5"g"e1  
at the opening 按开市盘 vk:@rOpl  
attestation 见证；见证条款 r
Cqcl  
at-the-money option 平价期权 M0g!"0?  
attorney 受权人；受托代表人 ~E&drl\  
attornment 新拥有人承认书 Wo&10S w  
attributable profit 可归属利润 f@&C \  
attributable share value 可归属股份价值 '^"6EF.R  
Auckland Stock Exchange 奥克兰证券交易所 3D70`u  
auction 拍卖 afOb-G$d=  
auctioneer 拍卖商 _UKH1qUd4  
audit 审计；核数 1~NXCIdF  
Audit Commission 审计署 ) '"@L7U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8"l9W=  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 g &~T X  
audit review 帐目审查 }3 NGMGu$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]X/1u"  
audited account 审计帐目；经审计的帐目 (NrH)+)J!a  
audited annual account 经审计的周年帐目 Ld6j;ZJ';  
audited balance sheet 经审计的资产负债表 uSp=,2)  
auditor 核数师；核数主任；审计师 gK7j~.bb"  
auditor's certificate 核数师证明书；审计师证明书 N}Ozm6
Mc  
auditor's report 核数师报告；审计师报告 +~mBo+ ,  
Aussie bond 澳元债券 l}B,SkP^  
austerity budget 紧缩预算 e{@TR x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H~x,\|l#  
Australia All Ordinaries Index 澳洲所有普通股票指数 qYZ\<h^  
Australian Dollar [AUD] 澳元 j;@7
V4'  
Australian Options Market 澳大利亚期权市场 c-8Pc]+g  
Australian Securities Commission 澳洲证券事务监察委员会 !m(5N4:vV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z17  
Australian Stock Exchange 澳大利亚证券交易所 TZL)jfhj  
Austrian Schilling [ATS] 奥地利先令 >J>4g;Y  
authentication 认证；鉴证
wjYwQ=y5  
authority to purchase 委托购买证；委购书 6?OH"!b2-}  
authorization 认可；核准；授权；授权书 H)aeSF5  
authorization by direction 指示授权 'V
=w?G 5  
authorization by instruction 指令授权 2}:scag  
authorization by warrant 令状授权 pJ[7m  
authorization of unit trust 单位信托的认可 2^N 4(
 
authorized agent 指定代理人 d[;=X.fZ2  
authorized capital 法定资本 )TV4OT#  
authorized clerk 出市员 W_(  
authorized dealer 认可交易商 -~T?xs0_  
authorized financial institution 认可财务机构 fbp
6lE  
authorized fund 认可基金 Av[L,4A  
authorized fund house 获授权的基金公司；认可基金公司 4{H>V_9zs  
authorized institution 认可机构 &A>Hq/Y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y0iL+=[k`m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 UV8,SSDTV  
authorized insurer 获授权保险人；获认可承保人 l9 RjxO.~U  
authorized investment 特准投资项目 Z=`\U?,  
authorized person 获授权人 }wzU<(Rx  
authorized representative 获授权代表 Z{nJ\`  
authorized share capital 法定股本 RkP g&R;i  
automated quotation system 自动报价系统 v WKUV|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] FRpTYLA2  
自动交易系统〔香港期货交易所有限公司〕 hp?hb-4l  
automatic adjustment mechanism 自动调整机制 ;i|V++$_  
automatic adjustment system 自动调整系统 6Ouy%]0$I3  
Automatic Clearing House 自动票据交换所 ._JM3o}F  
automatic exchange rates accumulation system 自动化汇率累集系统 ZZqImB.Cz6  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D(6d#c  
automatic teller machine [ATM] 自动柜员机 ]l.y/pRP5[  
autopay 自动转帐 :=x-b3U  
available assets 可用资产 n)$T zND  
available fiscal reserve 现存财政储备 ) 9h5a+Z  
available profit 可用利润 ':
6!f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gHc0n0ZV  
average 平均；平均数；海损 '#d`K.;_b.  
average basic salary 平均基本薪金 .r!:` 6  
average consumer expenditure 平均消费开支；一般消费开支 WMfu5x7e4  
average cost 平均成本 /=co/}i  
average cost of land production 增辟土地平均成本 :{NvBxc[  
average daily turnover 平均每日成交额 t.B%7e  
average daily wage rate 平均每日工资率 +Mth+qgw  
average expenditure pattern 平均开支模式 s\g"~2+  
average growth rate 平均增长率 ++ !BSQ e  
average net fixed assets 固定资产平均净值 )HWf`;VQ  
average of relatives 相对价格平均数 @mM'V5
_#  
average price 平均价格 ek6PMZF:'  
average propensity to consume 平均消费倾向；一般消费倾向 8*y
hx  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _:F0>=$  
average rate 平均率 Nq %@(K  
average revenue 平均收入；平均收益 dX
|(n
.}  
average stock 平均库存；平均存货 \5.36Se  
average yearly rent 平均年租 3D>syf  
avoidance of double taxation 避免双重课税 w7}m T3p,)  
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 2:0'fNX
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