一些有用的会计术语(也不知道发的地方对不对)A

A: K P6PQgc  
A share Ａ股；甲类股份 _#(s2.h~J  
abatement of tax 减税；减扣免税额 Mk "vvk  
ABN AMRO Bank N.V. 荷兰银行 a 8-;   
above-the-line expenditure 线上项目支出；经常预算支出 $kv[iI@  
above-the-line receipt 线上项目收入；经常预算收入 9<Ag1l  
ABSA Asia Limited 南非联合亚洲有限公司 z5ZKks   
absolute change 绝对数值变更 ]umZJZ#Y  
absolute expenditure 实际开支 *
o2#eI  
absolute guideline figure 绝对准则数字 -fQX4'3R  
absolute interest 绝对权益 4@/z  
absolute order of discharge 绝对破产解除令 $owb3g(%4  
absolute profit margin 绝对利润幅度 %09*l%,;  
absolute value 实值；绝对值 )-)pYRlO  
absolutely vested interest 绝对既得权益 ,5:![  
absorbed cost 已吸收成本；已分摊成本 ' 3VqkQ4  
absorption 吸收；分摊；合并 8>dq=0:  
absorption rate 吸收率；摊配率；分摊率 qxSs ~Qc  
ACB Finance Limited 亚洲商业财务有限公司 OaNc9c"  
acceptable form of reciprocity 合理的互惠条件 <vLdBfw&N  
acceptable rate 适当利率；适当汇率 i :EO(`  
acceptance agreement 承兑协议 /Mx.:.A&$  
acceptance for honour 参加承兑 kU(kU
2u%9  
acceptor 承兑人；接受人；受票人 #!1IP~  
acceptor for honour 参加承兑人 IadK@?X6j  
accident insurance 意外保险 BDp:9yau  
Accident Insurance Association of Hong Kong 香港意外保险公会 rFO_fIJno  
accident insurance scheme 意外保险计划 1^tSn#j  
accident year basis 意外年度基准 zM\IKo_"  
accommodation 通融；贷款 )1K! [W}t  
accommodation bill 通融票据；空头票据 H}a)^90_  
accommodation party 汇票代发人  )Oo2<:"  
account balance 帐户余额；帐户结余 D2Vv\f  
account book 帐簿 pd7O`.3  
account collected in advance 预收款项 t#{x?
cF  
account current book 往来帐簿 e@yx}:]h  
account of after-acquired property 事后取得的财产报告 )5'rw<:="  
account of defaulter 拖欠帐目 ]*a@*0=  
account payable 应付帐款 _ flgQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i<Q&
D\Pv  
account receivable 应收帐款 XUf7yD  
account receivable report 应收帐款报表 mDlCt_h  
account statement 结单；帐单；会计财务报表 W0U`Kt&~a  
account title 帐户名称；会计科目 /t$*W\PL@  
accountant's report 会计师报告 j7,13,t1-  
Accountant's Report Rules 会计师报告规则 5U3qr*/;m  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J+0/ :00(  
Accounting Arrangements 《会计安排》 U(P:Je  
accounting basis 会计基础 Z$1.^H.Db  
accounting by Official Receiver 破产管理署署长呈交的帐目  I}rGx  
Accounting Circular 《会计通告》 h&q=I.3O|?  
accounting class 会计类别 b24di  
accounting date 记帐日期；会计结算日期 Fdr*xHx$P  
accounting for money 款项核算 2*Va9HP!q  
Accounting Officer 会计主任 a" ^#!G<+  
accounting period 会计报告期；会计期 TG4^_nRl  
accounting policy 会计政策；会计方针 i'Wcf1I-=  
accounting practice 会计惯例 89db5Dx  
accounting principle 会计准则 L%k67>  
accounting record 会计记录 98h :X%  
accounting report 会计报告 VZt;P%1;h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cB_pyX9Z  
Accounting Society of China 中国会计学会 r)c+".0d^  
accounting statement 会计报表 x<Iy<v7-  
accounting system 会计制度；会计系统 uvR0TIF4  
accounting transaction 会计事项；帐务交易 87+.pM|t%  
accounting treatment 会计处理 F:M/z#:~  
accounting year 会计年度 fJvr+4i4k  
accretion 增值；添加 219R&[cb  
accrual 应计项目；应累算数目 (I>HWRH  
accrual basis 应计制；权责发生制 %-\FVKX  
accrual basis accounting 应计制会计；权责发生制会计 48H5_9>:  
accrue 应累算；应计 loR,XW7z  
accrued benefit 应累算利益 >G<4Ro"  
accrued charges 应计费用 f_~}X#._  
accrued cumulative preference share dividend 应累算的累积优先股股息 LgO i3  
accrued expenses 应累算费用 J1nXAh)J  
accrued interest payable 应付利息；应计未付利息 ?<Z)*CF)  
accrued interest receivable 应收利息；应计未收利息 A\Lr<{Jh  
accrued right 累算权益 ,eyp$^2  
accruing profit 应累算的利润 V/@[%w=  
accumulated fiscal reserve 累积财政储备 8I<_w4fC  
accumulated profit 累积利润；滚存溢利 VtD@&N  
accumulated reserve 累积储备 D7EXqo  
accumulation of surplus income 累积收益盈余 ~Ry $>n*/  
acquired assets 既得资产 o*?[_{xW  
acquisition 收购；购置；取得 }Q,(u  
acquisition cost 购置成本 rf)PAdj|~  
acquisition expenses 购置费用 >-UD]?>  
acquisition of 100% interest 收购全部股权 i<'
{Y  
acquisition of control 取得控制权 t) ;   
acquisition of fixed assets 购置固定资产 |GJBwrL^0  
acquisition of shell “买壳” PG\\V$}A(  
acquisition price 收购价 'uws  
act of God 天灾 ,\BfmC_i  
acting partner 执事合伙人 )lQN)!.)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0T7M_G'5Q  
active partner 积极参与的合伙人 Xs{/}wc.q;  
active trading 交投活跃 +dDJes!]  
actual circulation 实际流通 qK<aZ%V  
actual cost 实际成本 FrgW7`s[A  
actual expenditure 实际开支；实际支出 mipi]*ZfXE  
actual income 实际入息；实际收入；实际收益 @QvfN>T  
actual market 现货市场
"ugX /r$_  
actual price 现货价；实际价格 5JO[+>  
actual profit 实际利润 zC<'fT/rG  
actual quotation 实盘；实际价位；实际报价 ;Gjv9:hUn  
actual year basis 按实际年度计算 jB*9 !xrd,  
actuals 实货 5}<.1ab3V  
actuarial investigation 精算调查 0Ei\VVK>  
actuarial principle 精算原则 LBW.*PHW  
actuarial report 精算师报告 z~GVvgd  
Actuarial Society of Hong Kong 香港精算学会 tVC@6Z$  
actuarial valuation 精算师估值 ^nG1/}  
actuary 精算师 Vww@eK%5Q  
ad referendum agreement 暂定协议；有待覆核的协定 ;+S2

h-4  
ad valorem duty 从价税；按值征税 Z}]:x `fXd  
ad valorem duty system 从价税制 pA*D/P-  
ad valorem fee 从价费 (k7;  
ad valorem tariff 从价关税 EG'7}W  
additional allowance 额外免税额 9m<wcZ  
additional amount for unexpired risk 未过期风险的额外款额 P}ehNt*($  
additional assessable profit 补加应评税利润 ~r(g|?}P  
additional assessment 补加评税 _bN))9 3  
additional commitment 额外承担 V`WI"HO+  
additional commitment vote 额外承担拨款 gn-=##fT:i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s#'|{  
additional dependent parent allowance 供养父母额外免税额 "
r5'lQI  
additional provision 额外拨款 bx+(.F  
additional stamp duty 附加印花税 NTXws4'D  
additional tax 补加税罚款；补加税款 *uk\O]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wJ;9),fL  
adjudged bankrupt 被裁定破产 s98: *o3  
adjudicated bankrupt 裁定破产人 ,\.YJD>z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 QT7w::ht  
adjudication of bankruptcy 裁定破产；宣告破产 :6\-9m8JM  
adjudication of insolvency 裁定无力偿还债务 1C^HCIH7J  
adjusted actual 经调整的实数；调整后的实数 O JZ!|J8?  
adjusted current assets 经调整的流动资产；调整后的流动资产 pkrl@jv >  
adjusted figure 经调整的数字；调整后的数额 f]@[4<Ny  
adjusted liabilities 经调整的负债；调整后的负债 !Ei Ze.K  
adjusted loss 经调整的亏损；调整后的亏损 AlPL;^Y_l  
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 @\
x,;!N@  
adjusted profit 经调整的利润；调整后的利润 &6|6J1c8  
adjusted surplus 经调整的盈余额；调整后的盈余额 Vvxc8v:  
adjusted value 经调整的价值；调整后的价值 O+CF/ipX/  
adjustment 调整；修订；理算〔保险〕 jldcvW  
adjustment centre 调剂中心 yb@X*PW
/z  
adjustment lag 调整过程的时间差距；调整时差 Mqrt-VPh  
adjustment mechanism 调整机制 (H|%?F;{l  
adjustment of loss 亏损调整 >=Rd3dgDG  
adjustment process 调整过程；调整程序 bAA'=z<  
adjustment range 调整幅度 B`'}&6jr.  
administered exchange rate 受管制汇率 T>
AI0R3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?M*C*/R  
administration expenses 行政费用 6/p
]jN  
administration fee 手续费；行政费 &F@tmM~  
administration in bankruptcy 破产管理 '=@-aVp  
administration order 遗产管理令 e#76h;  
administrator 管理人；遗产管理人 -jcrXskb&N  
administrator of the estate 遗产管理人 :Su5  
admission of debt 债项承认书 O
F<[Nh\.  
admission of proof 接纳债权证明 mI_ 6f~  
advance 放贷款项；垫付款项；预支款项；预付款项 ;ph+ZV  
advance account 暂支帐目；预付款帐户 +iZ@.LI  
advance compensation 预付补偿金 `Z;B
^Y0  
advance from shareholder 股东垫款 pn ~/!y  
advance pending reimbursement 预支以待日后付还 HQ-N!pf9  
advanced economy 先进经济体系  RU3_Fso  
advancement 预付；预付财产 "GIg|3  
advances warrant 垫款令 ;iwD/=Y  
advancing 贷出 zD#+[XI]K  
adverse balance 逆差 XY$cx~  
adverse exchange 逆汇 =6"hj,[Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 #/

&q  
advice for collection 托收通知书 $w2[5|^S  
advice of drawing 提款通知书；汇票通知书 juve9HaW  
advice of payment 付款通知 Z(Ls#hp  
Advisory Committee [Securities and Futures Commission] Px^<2Q%Fs  
谘询委员会〔证券及期货事务监察委员会〕 Yc|-sEK/  
Advisory Committee on Diversification 经济多元化谘询委员会 b_)QBE9  
affidavit 誓章；遗产申报誓章 {4V:[*
3  
affidavit of no receipt 述明无收款的誓章 (<5'ceF)X  
affiliate 联号；联营公司；附属公司 B8BY3~}]  
affiliated company 附属公司；联号；联营公司 -Y!=Iw 4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dxae2 tV  
affordability 负担能力 )nbyV a  
African Development Bank [AfDB] 非洲开发银行 @eG#%6">  
after-acquired property 事后取得的财产 ^YB\\a9  
after-hours dealing 市后交易 6w
.iEb  
after-tax profit 税后盈利；税后利润；税后溢利 0X}w[^f  
agency agreement 代理协议 .n^O)|Z
 
agency expenses 代理机构的开支 `gA5P %  
agency fee 代理费 [\w>{  
Agency Law 《代理法》 `qYc#_ELv  
agent 代理人；承销人
$)i"[  
agent of company 公司代理人 Si%Eimiq  
agent's fee 代理人费；经纪费 U8.0L  
aggregate 总计；总数；总体数字 e-T9HM&%P  
aggregate amount 总款额；总额 *(XgUJq+  
aggregate assets and liabilities 总体资产与负债 c+\Gd}IJq  
aggregate at constant price 按固定价格计算的总体数字 :`!mCW`Q-  
aggregate demand 总需求 9Rt(G_'  
aggregate gross position 总持仓量 nu1w:  
aggregate limit 总限额  hE?GO,  
aggregate of salaries tax 合计薪俸税 ./5MsHfbxt  
aggregate performance 总体表现；总体业绩 sB*h`vs0T  
aggregate supply 总体供应 JqH.QnKcv  
aggregate surplus 总盈余 u0$5Fd&X  
aggregate total 整体总额 Hf E;$  
aggregate value 总值；合计价值 ;V
tpq3  
aggregated basis 合计基准 S+E3;' H  
aggregated net chargeable income 合计应课税入息实额 %CfTqbB  
aggregation 合并计算；合计；总和 _tg3%X]  
aggregation of incomes of husband and wife 夫妇入息合并计算 rnt$BB[g  
aggregation of property 财产的总和 OkO@BWL  
agio 差价；贴水 2[bR6 T89  
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》 hF{mm(qyv  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6`{)p&9  
《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》 cR@
}   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment s#8{:ko  
《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》 s\K-(`j}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Snvj9Nr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "MVN/Gl  
agreement for a settlement 授产协议 DQHGq_unP  
agreement for assignment 转让协议 &<;nl^  
agreement for sale 售卖协议；买卖协议 #7E&16Fk  
agreement for sale and purchase 买卖协议 H6+st`{  
agreement for the payment of interest 支付利息协议 y5opdIaT  
agreement for the repayment of money 还款协议 LnACce ?b  
agreement of reinsurance 再保险协议 f<xt3  
Agricultural Bank of China 中国农业银行 @o-evH;G  
air passenger departure tax 飞机乘客离境税 A5J#x6@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /(}l[jf  
airport tax 机场税 <i`K%+<WO  
alcohol duty 酒精税 #IciNCIrG  
alienation 让与；让渡；转让 Yv|bUZ@  
alimony 生活费；赡养费 hc~#l#  
All Ordinaries Index [AOI] 所有普通股指数 +\]S<T*;  
all risks 全险；综合险 D/!G
]hx  
All Sales Record for Stock Market 《股票市场成交报告》 :O2v0Kx  
Allied Capital Resources Limited 新联财务有限公司 \?Oa}&k$F8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 
?(
XX  
allocation letter 拨款信件 UW~tS  
allocation of fund 分配款项；预留款项 (j\UoKLRt  
allocation of profit 利润分配；溢利分配 TTjjyZ@  
allocation warrant 拨款令 _M[[o5{  
allotment 分配；配股 (>/Dw|,m  
allotment notice 股份配售通知；配股通知 r;s3(@[,@  
allotment of shares 股份分配 )Z`viT  
allowable 可获宽免；免税的 cVt$#A)  
allowable business loss 可扣除的营业亏损 -Z#]_C{Y-)  
allowable expenses 可扣税的支出 .cnw?EI  
allowance 免税额；津贴；备抵；准备金 sRI=TE]s  
allowance for debts 债项的免税额 4?6'~G$k  
allowance for depreciation by wear and tear 耗损折旧免税额 \}_7^)S;  
allowance for funeral expenses 殡殓费的免税额 L``mF(R^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :Y&W)V-  
allowance for repairs and outgoings 修葺及支出方面的免税额 'Y/V9;`)s  
allowance to debtor 给债务人的津贴 6(RqR  
alteration of capital 资本更改 Nl>
b'G96  
alternate trustee 候补受托人 1F%*k &R  
amalgamation 合并 LB 5EGw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CpJXLc3_d5  
ambit of charges 征税范围；收费范围 Sr-^f
aL  
amended valuation 经修订的估值 doU
qUak  
American Commodities Exchange 美国商品交易所 XcW3IO  
American Express Bank Limited 美国运通银行 Op)R3qt{  
American Stock Exchange 美国证券交易所 o3`gx  
amortization 摊销 P) 0=@{(  
amount due from banks 存放银行同业的款项 (:hmp"S  
amount due from banks abroad 存放海外银行同业的款项 KLM^O$=  
amount due from holding companies 控股公司欠款 F_ lj>;}a5  
amount due from local banks 存放本港银行同业的款项 U8@*I>vA  
amount due to banks 银行同业的存款 v6(l#,  
amount due to banks abroad 海外银行同业的存款 gl4 f9Ff  
amount due to holding companies 控股公司存款 "Kf~`0P  
amount due to local banks 本港银行同业的存款 AZm)$@e)  
amount due to outport banks 外埠银行同业的存款 oA^ ]x>  
amount for note issue 发行纸币的款额 !haXO  
amount of bond 担保契据的款额 5|H(N}S_  
amount of consideration 代价款额 MhXm-<4  
amount of contribution 供款数额 c;fyUi  
amount of indebtedness 负债款额 (3HgI  
amount of principal of the loan 贷款本金额 5^R#e(mr  
amount of rates chargeable 应征差饷数额 rAi!'vIE  
amount of share capital 股本额 &S`'o%B  
amount of sums assured 承保款额 UEb'E;  
amount of variation 变动幅度 L ~'N6  
amount of vote 拨款数额 j;c^pLUP  
amount payable 应付款额 #pxet  
amount receivable 应收款额 #hiDZ>nr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %y~]3XWik  
analysis 分析 .ceU @^  
ancillary risk 附属风险 Ptxc9~k  
annual account 周年帐目；周年帐目报表；年度决算；年结 jT_Tx\k  
annual accounting date 年结日期 yru}f;1  
annual allowance 每年免税额；年积金；年度津贴；年津 fpC@3itI  
annual balance 年度余额 v8M#
%QoA  
annual disposable income 每年可动用收入 {ca^yHgGy  
annual estimates 周年预算 o".O#^3H%  
annual fee 年费 9S`b7U=P  
annual general meeting 周年大会 |U
iykQ  
annual growth rate 年增率；每年增长率 iK23`@&%_  
annual long-term supplement 长期个案每年补助金 [\y>&"uk  
annual pensionable emolument 可供计算退休金的年薪 >TVd*S  
annual report 年报 &dMSX}t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U0=zuRr n  
annual return 周年报表；周年申报表；每年报税表格 246!\zf  
Annual Return Rules 《周年报表规则》 mLdyt-1  
annual review of consumer prices 每年消费物价回顾 "PP0PL^5F  
annual roll-forward basis 逐年延展方式 hndRgCo  
annual salary 年薪 bGLp
0\0[  
annual statement 年度报表；年度决算表 S~`AnX3!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 z:? <aT  
annuitant 年金受益人 T[II;[EiE  
annuity 年金 :9< r(22  
annuity contract 年金合约 <Ju
J`t  
annuity on human life 人寿年金 Tm,L?Jh  
antecedent debt 先前的债项 Q>Q}/{8!  
ante-dated cheque 倒填日期支票 n]g,)m  
anticipated expenditure 预期开支 i2c<q0u  
anticipated net profit 预期纯利 *y$ry]  
anticipated revenue 预期收入 c7
N9X 3A  
anti-inflation measure 反通货膨胀措施 \?IwR]@y  
anti-inflationary stance 反通货膨胀立场 \Xp"I5  
apparent deficit 表面赤字 {N`<e>A]{  
apparent financial solvency 表面偿债能力 +=xRr?F  
apparent partner 表面合伙人 f@X*Tlx^|  
application for personal assessment 个人入息课税申请书 eNs
kuG|1  
application of fund 资金应用 =C}<0<"iF  
application to release as liquidator and to destruct the books of accounts and documents lBC-G*#  
申请免除清盘人职务及毁灭帐簿与文件 zIm!8a  
appointed actuary 委任精算师 tOVm~C,R  
appointed auditor 委任核数师；委任审计师 0(6`dr_  
appointed trustee 委任的受托人 QAw,XZ.K^  
appointer 委任人 lt"*y.%@b  
apportioned pro rata 按比例分摊 3`!KndY1  
apportionment 分配；分摊 fN>|X\-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J<O_N~$$*  
apportionment formula 分摊方程式 DN_C7\CoA  
apportionment of estate duty 遗产税的分摊 OlFn<:V K  
appraisal 估价；评估 jv^L~<u  
appreciable growth 可观增长 .DsYR/  
appreciable impact 显着影响 +`[Sv%v&L  
appreciable increase 可观增长 P.P>@@+d  
appreciation 增值；升值 oVgNG!/c0  
appreciation against other currencies 相对其他货币升值 }# ^PbM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XOFaS '.  
appreciation tax 增值税 H2KY$;X[  
appropriation 拨款；拨用；拨付 (LPc\\Vv  
appropriation account 拨款帐目 1W7BN~p14  
Appropriation Bill 拨款法案 ~;s)0M  
appropriation-in-aid system 补助拨款办法 00TdX|V`  
approved assets 核准资产 Ku'U^=bVm:  
approved basket stock 认可一篮子证券 2geC3v% 0o  
approved budget 核准预算 DgP%Q  
approved charitable donation 认可慈善捐款 9jO+ew  
approved charitable institution 认可慈善机构 U$Z}<8  
approved currency 核准货币；认可货币 I'YotV7  
approved estimates 核准预算 (`xnA~BN  
approved estimates of expenditure 核准开支预算 dkC/ ?R  
approved overseas insurer 核准海外保险人 F4{<;4N0  
approved overseas trust company 核准海外信托公司 pP&M]'  
approved pooled investment fund 核准汇集投资基金 y?hW#l~#X  
approved provident fund scheme 认可公积金计划 {HDlv[O%  
approved provision 核准拨款 m$g^On  
approved redeemable share 核准可赎回股份 C_)>VPD  
approved regional stock 认可地区性证券 iB-s*b<`~  
approved retirement scheme 认可退休金计划 }aI
fIJ  
approved subordinated loan 核准附属贷款 c,ek]dTj  
arbitrage 套戥；套汇；套利 O,v$'r W  
arbitrageur 套戥者；套汇者 0&~u0B{
 
arbitrary amount 临时款项 >c eU!=>  
arrangement 措施；安排；协定 -/?<@*n  
arrears 欠款 '_Oprx  
arrears of pay 欠付薪酬 5w9<_W0d  
arrears of revenue 逾期未收税款；逾期未收的帐项 'h=2_%l@Y  
articles of association 组织章程；组织细则；组织章程细则 RMXj)~4.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xx8na8  
ascertainment of profit 确定利润 V|`|CVFo
]  
"Asia Clear" “亚洲结算系统” j+/*NM_y3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 b<7f:drVC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 N|}`p"  
Asian Development Fund [ADF] 亚洲发展基金 aoS1Yt'@  
Asian dollar bond 亚洲美元债券 r0>T7yPAK  
Asian dollar market 亚洲美元市场 3\7$)p+c  
Asian dollar rate 亚洲美元利率 z(qz(`eGC&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?CDq^)T[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q4oZJ-`  
asked price 沽盘；喊价；索价；卖方报价 ,,gYU_V  
assessable income 应评税入息 !NjE5USi  
assessable loss 应评税亏损 Y}Uw7\e  
assessable profit 应评税利润 Q!v[b{]8  
assessable value 应评税值 H2vEFnV  
assessed profit 估定利润 o5uwa{v  
assessed value 经评估价值 KMcP!N.I  
assessment 评税；评定；估价；评税单 |zKcL3*  
assessment number 评税编号；估价编号 5$X{{j2  
assessment of additional tax 补加税评税 tHeLq*))  
assessment of performance 业绩评估；实绩评价 >wwEa4   
Assessor 评税主任 5JXLfYTUI  
asset price bubbles 资产价格泡沫 (WvA9s{/  
asset-backed securities 具资产保证的证券 aT#|mk=\  
assets accretion 资产增值 *Q?HaG|S  
assets and liabilities 资产与负债 dGe  
assets betterment statement 资产递增表；资产改进表 CS49M  
assets lending 实物放款；有抵押贷款 yk/XfwQ5  
assets of the company passing on the death 死者去世时转移的公司资产 %+~0+ev7r  
assets pledged as security for liabilities 用作负债抵押的资产 +L6d$+  
assets portfolio 资产投资组合 ?a@l.ZM*  
assets price 资产价格 *VB*/^6A  
assets quality 资产质素 ix;8S=eP~{  
assets realization 资产变现 ^(R gSMuT`  
assets refinancing arrangement 资产再集资安排 D5x^
O2  
assets securitization 资产证券化 ,PYe7c  
assets situated outside Hong Kong 在香港以外地方的资产 g:yK/1@Hk}  
assets stripping 削减资产；拆卖资产 <*P1Sd.  
assets value 资产值 O/Vue  
assignee 承让人 "/5b3^a  
assignment 转让；转让书；转让契 XJ9>a-{  
assignment of interest 权益转让 2Z~ofrj  
assignment of letters patent and trade mark 专利证书及商标转让 6%-2G@6d  
assignment of property 物业转让；物业转让书 ,")7uMZaF\  
assignment right 转让权 g=Lt2UIJ  
assignor 转让人 C'ZU .Y  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {YFru6$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ||f4f3R'  
associate member 附属会员 4.TG&IQ nN  
associated body corporate 相联法人团体 U' Cp3>  
associated company 相联公司；联属公司 ?AE%N.rnsi  
associated corporation 相联法团 x& S>Mr  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {$^|^n5j  
公认会计师公会〔英国〕 v]v f(]""  
Association of Futures Exchange Brokers 香港期货经纪协会 trLs4o,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N<x5:f#+  
association of underwriters 承保人组织 J']W7!p  
assumption of control 接管 gQ~4udla.  
assurance 担保；保险；转易；转易书 aH_&=/-Tz  
assurance of interest 权益的转易 Dp8(L ]6  
at 19XX price 按一九ＸＸ年价格计算 S(pfd2^  
at a discount 按赔价计算；按贴水价格计算；打折扣 P\JpE  
at a premium 按溢价计算；按升水价格计算 j*"s~8u4  
at call 通知付款；按通知 H UjmJu6f{  
at constant market price 按固定市价计算 rYl37.QE  
at constant price 按固定价格计算 sdLFBiR  
at cost 按成本计算 {
<@~;iq  
at current market price 按当时市价计算；按现时市价计算 /.r($Sg^  
at current price 按当时价格计算；按现时价格计算 B}W^s;h  
at factor cost 按要素成本计算；按生产要素成本计算 1K>4i. X  
at money-of-the-day price 按付款当日价格计算 -nW-I\d%  
at or better 按指定或较佳价位〔买卖指令〕 7_RU*U^  
at par 按面值计算；平价 #p]On87>  
at sight 见票即付 L@wnzt  
at the close 按收市盘 ag6S"IXh  
at the opening 按开市盘 F&0rI8Nr  
attestation 见证；见证条款 aozk,{9-  
at-the-money option 平价期权 o9/P/PZ\X  
attorney 受权人；受托代表人 ?~!h N,h  
attornment 新拥有人承认书 &m`  
attributable profit 可归属利润 =GF+hM/~  
attributable share value 可归属股份价值 deNU[  
Auckland Stock Exchange 奥克兰证券交易所 4{|lzo'&  
auction 拍卖 GCrN:+E0FJ  
auctioneer 拍卖商 N`M5`=.  
audit 审计；核数 xK/`XY  
Audit Commission 审计署 wgrYZ^]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &7 ,wdG  
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〕 T*oH tpFj#  
audit review 帐目审查 aD4ln]sFxG  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #r1x0s40D  
audited account 审计帐目；经审计的帐目 A)xI.Q6  
audited annual account 经审计的周年帐目 .+y#7-#6  
audited balance sheet 经审计的资产负债表 zMa`olTZ  
auditor 核数师；核数主任；审计师 qcK)J/K"  
auditor's certificate 核数师证明书；审计师证明书 ^/c|s!U^  
auditor's report 核数师报告；审计师报告 U5Y*xm<  
Aussie bond 澳元债券 @:Ns`+ W*  
austerity budget 紧缩预算 hm&~6rB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ZrTq)BZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 thh, V  
Australian Dollar [AUD] 澳元 \sk,3b
-&'  
Australian Options Market 澳大利亚期权市场 [-l^,,E  
Australian Securities Commission 澳洲证券事务监察委员会 Uc4r  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 J(Bn  n  
Australian Stock Exchange 澳大利亚证券交易所 m'pihFR:f  
Austrian Schilling [ATS] 奥地利先令 \ .:CL?m#  
authentication 认证；鉴证 4ngiad6bR  
authority to purchase 委托购买证；委购书 5+U~ZW0|+  
authorization 认可；核准；授权；授权书 I0Vm^\8  
authorization by direction 指示授权 8w{V[@QLn  
authorization by instruction 指令授权 xe5>)\18-  
authorization by warrant 令状授权 rJAY7/u  
authorization of unit trust 单位信托的认可 "PX~Yc  
authorized agent 指定代理人 9`xq3
EL2T  
authorized capital 法定资本 4o%hH  
authorized clerk 出市员 o*<(,I%  
authorized dealer 认可交易商 pRC#DHcHh  
authorized financial institution 认可财务机构 y"2c; *7[{  
authorized fund 认可基金 !
l'Zar  
authorized fund house 获授权的基金公司；认可基金公司 2-$R@ SVy  
authorized institution 认可机构 CSs3l  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2W}RXqV<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 z.QW*rW9  
authorized insurer 获授权保险人；获认可承保人 }%VHBkuc  
authorized investment 特准投资项目 1Ao"DxZHy7  
authorized person 获授权人 "MyYu}AD  
authorized representative 获授权代表 o:?I
T/>  
authorized share capital 法定股本 7
QQnvoP  
automated quotation system 自动报价系统 R8ZW1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qWWy}5SOm  
自动交易系统〔香港期货交易所有限公司〕 #oHHKl=M  
automatic adjustment mechanism 自动调整机制 UOa{J|k>h  
automatic adjustment system 自动调整系统 Q} / :  
Automatic Clearing House 自动票据交换所 v'|Dj^3[  
automatic exchange rates accumulation system 自动化汇率累集系统 }+SnY8A=KZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 b7\nCRY  
automatic teller machine [ATM] 自动柜员机 3c6<JW  
autopay 自动转帐 le*pd+>j  
available assets 可用资产 W] RxRdY6[  
available fiscal reserve 现存财政储备
d@C93VYp  
available profit 可用利润 k(T/ydrw  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _Wgg=A"G  
average 平均；平均数；海损 OrzDr  
average basic salary 平均基本薪金 r> NgJf,  
average consumer expenditure 平均消费开支；一般消费开支 0n5N-b?G-@  
average cost 平均成本 `AY
HCn  
average cost of land production 增辟土地平均成本 HIF.;ImG^  
average daily turnover 平均每日成交额 oqG 0 @@  
average daily wage rate 平均每日工资率 <}|+2f233+  
average expenditure pattern 平均开支模式 u\6:Txqq  
average growth rate 平均增长率 v=|ahsYC  
average net fixed assets 固定资产平均净值 rl!c\  
average of relatives 相对价格平均数 :g][99  
average price 平均价格 0T
q6\:  
average propensity to consume 平均消费倾向；一般消费倾向 3Y>!e#  
average propensity to save 平均储蓄倾向；一般储蓄倾向
lx%<oC+M  
average rate 平均率 d kPfdK}G  
average revenue 平均收入；平均收益 *`|F?wF  
average stock 平均库存；平均存货 ).xQ~A\.  
average yearly rent 平均年租 v\Q${6kEtx  
avoidance of double taxation 避免双重课税 (d@lG*K  
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 a:1-n%&F  
R\)pW9)  
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