一些有用的会计术语(也不知道发的地方对不对)A

A: gzW{h0iRr  
A share Ａ股；甲类股份 b"trg {e  
abatement of tax 减税；减扣免税额 _.]mES|  
ABN AMRO Bank N.V. 荷兰银行 pAA)?/&oKV  
above-the-line expenditure 线上项目支出；经常预算支出 ]WcN6|b+  
above-the-line receipt 线上项目收入；经常预算收入 w0H#M)c  
ABSA Asia Limited 南非联合亚洲有限公司 :1bDkoK  
absolute change 绝对数值变更 (@^ySiU  
absolute expenditure 实际开支 {;u+?uY  
absolute guideline figure 绝对准则数字 (w(k*b/  
absolute interest 绝对权益 AkO);4A;Jd  
absolute order of discharge 绝对破产解除令 J 48$l(l3  
absolute profit margin 绝对利润幅度  [Ne'2z  
absolute value 实值；绝对值 s0x/2z  
absolutely vested interest 绝对既得权益 =h ~n5wQG  
absorbed cost 已吸收成本；已分摊成本 bd27])n(  
absorption 吸收；分摊；合并 1Q9Hs(s  
absorption rate 吸收率；摊配率；分摊率 i tk/1  
ACB Finance Limited 亚洲商业财务有限公司 ?0JNaf  
acceptable form of reciprocity 合理的互惠条件 [^/a`Kda8  
acceptable rate 适当利率；适当汇率 4qsxlN>4O
 
acceptance agreement 承兑协议 0u( 0*Xl  
acceptance for honour 参加承兑 >O~V#1 H  
acceptor 承兑人；接受人；受票人 Y2dml!QM  
acceptor for honour 参加承兑人 <|82)hO  
accident insurance 意外保险 ,jw`9a  
Accident Insurance Association of Hong Kong 香港意外保险公会 *O[/- p&7  
accident insurance scheme 意外保险计划 Zvfy%k   
accident year basis 意外年度基准 O%F*i2I:+k  
accommodation 通融；贷款 )4:]gx#cr  
accommodation bill 通融票据；空头票据 <1*\ ~CX  
accommodation party 汇票代发人 R4k+.hR  
account balance 帐户余额；帐户结余 Q uw|KL  
account book 帐簿 Vwjic2lGI  
account collected in advance 预收款项 KPjAk  
account current book 往来帐簿 BxQ,T@  
account of after-acquired property 事后取得的财产报告 \>n[x;$  
account of defaulter 拖欠帐目 VTyj<6Y  
account payable 应付帐款 31e O2|7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C"s-ttP   
account receivable 应收帐款 EymSrZw  
account receivable report 应收帐款报表 s6_i>  
account statement 结单；帐单；会计财务报表 b9
-3  
account title 帐户名称；会计科目 Y}Y~?kE>M|  
accountant's report 会计师报告 L?&&4%%  
Accountant's Report Rules 会计师报告规则 L=C#E0{i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 t6\--lk_  
Accounting Arrangements 《会计安排》 #mK?:O\-1  
accounting basis 会计基础 Gui[/iY,F  
accounting by Official Receiver 破产管理署署长呈交的帐目 uf (_<~  
Accounting Circular 《会计通告》 hJk:&!M=T  
accounting class 会计类别 %4YSuZg  
accounting date 记帐日期；会计结算日期 Vw`Q:qo0:b  
accounting for money 款项核算 Pv\8 \,B9  
Accounting Officer 会计主任 %,ScGQE  
accounting period 会计报告期；会计期 u3wd~.  
accounting policy 会计政策；会计方针 bH'2iG  
accounting practice 会计惯例 &2q<#b  
accounting principle 会计准则 zx.SRs$  
accounting record 会计记录 "sY}@Q7  
accounting report 会计报告 y>g
w@+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r{SDJa  
Accounting Society of China 中国会计学会 DvOvtd  
accounting statement 会计报表 ,]]IJ;:w  
accounting system 会计制度；会计系统 T*8K.yw2  
accounting transaction 会计事项；帐务交易 H/;AlN|!  
accounting treatment 会计处理 v.u 5%  
accounting year 会计年度 Xrpvq(]  
accretion 增值；添加 C>,> _  
accrual 应计项目；应累算数目 5tLb o  
accrual basis 应计制；权责发生制 |Sua4~yL(  
accrual basis accounting 应计制会计；权责发生制会计 =#<bB)59  
accrue 应累算；应计 X{6a  
accrued benefit 应累算利益 CY[3%7fv  
accrued charges 应计费用 $4)L~g|  
accrued cumulative preference share dividend 应累算的累积优先股股息 1~LfR  
accrued expenses 应累算费用 v*<rNZI  
accrued interest payable 应付利息；应计未付利息 koD}o^U#  
accrued interest receivable 应收利息；应计未收利息 u!F\`Gfm_  
accrued right 累算权益 r_ B.bK  
accruing profit 应累算的利润 C=cn.CX  
accumulated fiscal reserve 累积财政储备 ]?oJxW.  
accumulated profit 累积利润；滚存溢利 pQC|_T#u  
accumulated reserve 累积储备 s| Q1;%Tj  
accumulation of surplus income 累积收益盈余 nXI8`7D  
acquired assets 既得资产 c813NHW  
acquisition 收购；购置；取得 9nFWJn  
acquisition cost 购置成本 KH=
3HN}  
acquisition expenses 购置费用 DxpJP,wY3  
acquisition of 100% interest 收购全部股权 Y3(I;~$!  
acquisition of control 取得控制权 Tm7LaM  
acquisition of fixed assets 购置固定资产 MEp{&#v|1  
acquisition of shell “买壳” b0@K ~O;g  
acquisition price 收购价 gwXmoM5  
act of God 天灾 WpnP^gmX  
acting partner 执事合伙人 %f1IV(3Qc  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3Lq9pdM>2@  
active partner 积极参与的合伙人 ux| QGT2LY  
active trading 交投活跃 G#6Z@|kVw  
actual circulation 实际流通 -o!bO9vC  
actual cost 实际成本 U0{)goN.  
actual expenditure 实际开支；实际支出 l+hOD{F4pS  
actual income 实际入息；实际收入；实际收益 Em5,Zr_  
actual market 现货市场 u%I%4 gM  
actual price 现货价；实际价格 R
yxu#]s  
actual profit 实际利润
;'08-Et  
actual quotation 实盘；实际价位；实际报价 khD)x0'b  
actual year basis 按实际年度计算 g#7Q-n3^  
actuals 实货 w9O!L9 6  
actuarial investigation 精算调查 >gM"*Laa?  
actuarial principle 精算原则 W|uRQA`  
actuarial report 精算师报告 u4m8^fj+T  
Actuarial Society of Hong Kong 香港精算学会 z1^
fG)  
actuarial valuation 精算师估值 3G2iRr.o  
actuary 精算师 7l~^KsX  
ad referendum agreement 暂定协议；有待覆核的协定 *,*O.#<6  
ad valorem duty 从价税；按值征税 ~kSOYvK$'  
ad valorem duty system 从价税制 .9,x_\|G*  
ad valorem fee 从价费 "bWx<  
ad valorem tariff 从价关税 V`W']  
additional allowance 额外免税额 o)7Ot\:E  
additional amount for unexpired risk 未过期风险的额外款额 Z2H bAI8  
additional assessable profit 补加应评税利润 U,61 3G  
additional assessment 补加评税 nKnrh]hX  
additional commitment 额外承担 cs9h\]ZA  
additional commitment vote 额外承担拨款 s8P3H|0.-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hlze]d?z  
additional dependent parent allowance 供养父母额外免税额 bqp^\yu-E  
additional provision 额外拨款 $8AW  
additional stamp duty 附加印花税 }Q]-Y :  
additional tax 补加税罚款；补加税款 @pYC!;n+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
la!U  
adjudged bankrupt 被裁定破产 ,9_O4O%  
adjudicated bankrupt 裁定破产人 wAX;)PLg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 dGkw%3[  
adjudication of bankruptcy 裁定破产；宣告破产 8e
,F{>N  
adjudication of insolvency 裁定无力偿还债务 N mxh zjJ  
adjusted actual 经调整的实数；调整后的实数 KZVdW@DY  
adjusted current assets 经调整的流动资产；调整后的流动资产 4>vO9q  
adjusted figure 经调整的数字；调整后的数额 @F$}/  
adjusted liabilities 经调整的负债；调整后的负债 {2D|,yH=  
adjusted loss 经调整的亏损；调整后的亏损 X#ud5h  
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 ,r]H+vWS  
adjusted profit 经调整的利润；调整后的利润 -38"S;M8  
adjusted surplus 经调整的盈余额；调整后的盈余额 o^*:  
adjusted value 经调整的价值；调整后的价值 .>.GQUr  
adjustment 调整；修订；理算〔保险〕 #=33TvprR2  
adjustment centre 调剂中心  G +41D  
adjustment lag 调整过程的时间差距；调整时差 O"\_%=X9  
adjustment mechanism 调整机制 bGK*1FlH  
adjustment of loss 亏损调整 EJb+yy6  
adjustment process 调整过程；调整程序 |O oczYf  
adjustment range 调整幅度
Yg,b ;H  
administered exchange rate 受管制汇率 w\eC{,00:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /4c`[  
administration expenses 行政费用 ?CC.xE  
administration fee 手续费；行政费 T6=|)UTe1  
administration in bankruptcy 破产管理 H>;,r,  
administration order 遗产管理令 gW--[  
administrator 管理人；遗产管理人 5$HG#2"Kb#  
administrator of the estate 遗产管理人 Jvsy 6R  
admission of debt 债项承认书 xU0iz{9  
admission of proof 接纳债权证明 !X~NL+  
advance 放贷款项；垫付款项；预支款项；预付款项 7iwck.*  
advance account 暂支帐目；预付款帐户 dh [kx  
advance compensation 预付补偿金 l5&5VC)  
advance from shareholder 股东垫款 fR'!p: ~  
advance pending reimbursement 预支以待日后付还 YGLq
~A  
advanced economy 先进经济体系 xRhGBb{@s  
advancement 预付；预付财产 yI#qkl-  
advances warrant 垫款令 jl(D;JnF  
advancing 贷出 E QU@';~8  
adverse balance 逆差 fDplYn#  
adverse exchange 逆汇 *ls6k`ymL  
advertisement addressed to shareholders 在报章刊登的致股东通告 .!Z5A9^  
advice for collection 托收通知书 FA)ot)]  
advice of drawing 提款通知书；汇票通知书 0Ui_Trlc  
advice of payment 付款通知 ecJjE 56P  
Advisory Committee [Securities and Futures Commission] 1hgIR^;[b  
谘询委员会〔证券及期货事务监察委员会〕 ,pdzi9@=t  
Advisory Committee on Diversification 经济多元化谘询委员会 &y=OZ !M  
affidavit 誓章；遗产申报誓章 3%1wQXr0  
affidavit of no receipt 述明无收款的誓章 A
46q`l9B  
affiliate 联号；联营公司；附属公司 jdu6P+_8n  
affiliated company 附属公司；联号；联营公司 lnyq%T[^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9< 07# 8c.  
affordability 负担能力 e@0|fB%2  
African Development Bank [AfDB] 非洲开发银行 knG:6tQ  
after-acquired property 事后取得的财产 O TlqJ  
after-hours dealing 市后交易 oST)E5X;7  
after-tax profit 税后盈利；税后利润；税后溢利 eLORG(;h4  
agency agreement 代理协议 7=}tJ  
agency expenses 代理机构的开支 r0lI&25
w  
agency fee 代理费 Tgtym"=xd  
Agency Law 《代理法》 DzE^FY  
agent 代理人；承销人 Y<VX.S2kf  
agent of company 公司代理人 eaDZ^Z Er  
agent's fee 代理人费；经纪费 MZ-;'w&Z  
aggregate 总计；总数；总体数字 'l~7u({u  
aggregate amount 总款额；总额 Kb<c||2Nh5  
aggregate assets and liabilities 总体资产与负债 ]1d)jWG  
aggregate at constant price 按固定价格计算的总体数字 _BJ:GDz>  
aggregate demand 总需求 A>upT'  
aggregate gross position 总持仓量 XE<5(  
aggregate limit 总限额 kwT)j(pp<  
aggregate of salaries tax 合计薪俸税 m[2[9bQ0  
aggregate performance 总体表现；总体业绩 *~U.36  
aggregate supply 总体供应 JWg.0d$hM  
aggregate surplus 总盈余 fg#e*7Odn  
aggregate total 整体总额 _rIo @v  
aggregate value 总值；合计价值 {S9gOg  
aggregated basis 合计基准 9=]HOUn
 
aggregated net chargeable income 合计应课税入息实额 [qRww]g;P|  
aggregation 合并计算；合计；总和 H7&y79mB  
aggregation of incomes of husband and wife 夫妇入息合并计算 .*njgAq7  
aggregation of property 财产的总和 \-6y#R-B  
agio 差价；贴水 !h7:rv/  
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》 *qSvSY*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zx=eqN@!@  
《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》 F)Q[ cai  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !]g[u3O  
《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》 U+B"$yBR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *k,3@_5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !J#P'x0  
agreement for a settlement 授产协议 ^$O(oE(D  
agreement for assignment 转让协议 __$;Z  
agreement for sale 售卖协议；买卖协议 hOZTD0  
agreement for sale and purchase 买卖协议 G`0{31us  
agreement for the payment of interest 支付利息协议 K g#Bg##  
agreement for the repayment of money 还款协议 ,"#nJC  
agreement of reinsurance 再保险协议 UMd.=HC L  
Agricultural Bank of China 中国农业银行 t!/~_}eDJ  
air passenger departure tax 飞机乘客离境税 'R+^+urq^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iZdl0;16[  
airport tax 机场税 l6w\E=K  
alcohol duty 酒精税 >\pF5a`  
alienation 让与；让渡；转让 %u&Vt"6m=  
alimony 生活费；赡养费 |&WYu,QQ4  
All Ordinaries Index [AOI] 所有普通股指数 9H4"=!AAgD  
all risks 全险；综合险 iz/CC V L  
All Sales Record for Stock Market 《股票市场成交报告》 |&MoQxw@  
Allied Capital Resources Limited 新联财务有限公司 >m1b/J3#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "A~dt5GJ  
allocation letter 拨款信件 FO_}9<s  
allocation of fund 分配款项；预留款项 z5iC
Q4C<  
allocation of profit 利润分配；溢利分配 lN5PKsGl  
allocation warrant 拨款令 i7h^L)M  
allotment 分配；配股 sB*dv06b0  
allotment notice 股份配售通知；配股通知 R-Lpgi<a"  
allotment of shares 股份分配 13v`rK`7o  
allowable 可获宽免；免税的 N-F&=u}  
allowable business loss 可扣除的营业亏损 ETL7|C"  
allowable expenses 可扣税的支出 6-"tQ,AZ  
allowance 免税额；津贴；备抵；准备金 diM*jN#  
allowance for debts 债项的免税额 s-WZ3g
 
allowance for depreciation by wear and tear 耗损折旧免税额 -nC&t
~sD  
allowance for funeral expenses 殡殓费的免税额 LA\3 ,Uv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V(ww F  
allowance for repairs and outgoings 修葺及支出方面的免税额 l6WEx -d  
allowance to debtor 给债务人的津贴 bIBF2m4  
alteration of capital 资本更改 iH-,l  
alternate trustee 候补受托人 DPW^OgL;  
amalgamation 合并 Lc}hjK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W9c&"T9JT  
ambit of charges 征税范围；收费范围 ,D`jlY-1l  
amended valuation 经修订的估值 X4hz\={  
American Commodities Exchange 美国商品交易所 [T7&)p  
American Express Bank Limited 美国运通银行 x<!]#**;  
American Stock Exchange 美国证券交易所 [&&#~gz  
amortization 摊销 2@Nd02v|  
amount due from banks 存放银行同业的款项 Wll0mtv  
amount due from banks abroad 存放海外银行同业的款项 ^vG<Ma.yk  
amount due from holding companies 控股公司欠款 UIf#Gy
|l  
amount due from local banks 存放本港银行同业的款项 (NR( )2  
amount due to banks 银行同业的存款 `&fW<5-  
amount due to banks abroad 海外银行同业的存款 =d5;F`m  
amount due to holding companies 控股公司存款 B:v_5e\f@  
amount due to local banks 本港银行同业的存款 !F}GSDDV*  
amount due to outport banks 外埠银行同业的存款 8NNh8k#6  
amount for note issue 发行纸币的款额 D}!YF~  
amount of bond 担保契据的款额 DQ={  
amount of consideration 代价款额 pwHe&7e#  
amount of contribution 供款数额 4>L*7i  
amount of indebtedness 负债款额 #M w70@6  
amount of principal of the loan 贷款本金额 r]\[G6mE%  
amount of rates chargeable 应征差饷数额 JiXE{(  
amount of share capital 股本额 P6>C+T1  
amount of sums assured 承保款额 q
lPIxd  
amount of variation 变动幅度 cL4Go,)w  
amount of vote 拨款数额 S m=ln)G=  
amount payable 应付款额 \^y~w~g?  
amount receivable 应收款额 X}3?k<m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jg'#IM  
analysis 分析 6 .?0 {2s  
ancillary risk 附属风险 9$X" D  
annual account 周年帐目；周年帐目报表；年度决算；年结 0$Mxu7 /  
annual accounting date 年结日期 Sb2_&5  
annual allowance 每年免税额；年积金；年度津贴；年津 T^7}Qs9  
annual balance 年度余额 'Bt!X^  
annual disposable income 每年可动用收入 NkGtZ.!pk  
annual estimates 周年预算 >+i+_^]  
annual fee 年费 Er@xrhH  
annual general meeting 周年大会 M8Bp-_  
annual growth rate 年增率；每年增长率 "\;n t5L  
annual long-term supplement 长期个案每年补助金 =m (u=|N3  
annual pensionable emolument 可供计算退休金的年薪 0k\,z(e  
annual report 年报 CHqi5Z/+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ak:f4dEd  
annual return 周年报表；周年申报表；每年报税表格 b9?Vpu`?  
Annual Return Rules 《周年报表规则》 5GJkvZtFY  
annual review of consumer prices 每年消费物价回顾 ='kCY}dkO  
annual roll-forward basis 逐年延展方式 o(54 A['  
annual salary 年薪 n>Oze7hVY  
annual statement 年度报表；年度决算表 1 <T|  
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 %|JL=E}%|  
annuitant 年金受益人 V:5aq.o!  
annuity 年金 };9/J3]m  
annuity contract 年金合约 k??CXW  
annuity on human life 人寿年金 8_`C&vx  
antecedent debt 先前的债项 Txe*$T,(  
ante-dated cheque 倒填日期支票 "X?Zw$gRud  
anticipated expenditure 预期开支 v?3xWXX,  
anticipated net profit 预期纯利 N,9~J"z  
anticipated revenue 预期收入 W4nn)qBrh  
anti-inflation measure 反通货膨胀措施 ,s}&|+ '"  
anti-inflationary stance 反通货膨胀立场 uInI{>  
apparent deficit 表面赤字 (?,jnnub  
apparent financial solvency 表面偿债能力 ESIJ QM-[+  
apparent partner 表面合伙人 H[pvC=O=  
application for personal assessment 个人入息课税申请书 0lq
?l:/  
application of fund 资金应用 Bo ywgL|  
application to release as liquidator and to destruct the books of accounts and documents 6f#Mi+"  
申请免除清盘人职务及毁灭帐簿与文件 ~n
0Exw(  
appointed actuary 委任精算师 C{l-l`:  
appointed auditor 委任核数师；委任审计师 Kt]vTn7!9  
appointed trustee 委任的受托人 P$h) Y  
appointer 委任人 "BpDlTYM  
apportioned pro rata 按比例分摊 "#8^":,4  
apportionment 分配；分摊 ?AxB0d9z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I=[09o  
apportionment formula 分摊方程式 *&_A4)  
apportionment of estate duty 遗产税的分摊 l&W:t9o  
appraisal 估价；评估 9w&CHg7D i  
appreciable growth 可观增长 dW5r]D[Cx  
appreciable impact 显着影响 W>{&" 5  
appreciable increase 可观增长 >N`, 3;Z  
appreciation 增值；升值 c-.F{~  
appreciation against other currencies 相对其他货币升值 "[z/\l8O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q-G8Fo%#,E  
appreciation tax 增值税 N@'l:N'f4  
appropriation 拨款；拨用；拨付 WyQ8}]1b  
appropriation account 拨款帐目 ,_7m<(/f  
Appropriation Bill 拨款法案 X>yE<ni  
appropriation-in-aid system 补助拨款办法 TOP,]N/F H  
approved assets 核准资产 dR,a0+!  
approved basket stock 认可一篮子证券 K!>3`[:I"  
approved budget 核准预算 }7fzEo`g  
approved charitable donation 认可慈善捐款 b/#<::D `  
approved charitable institution 认可慈善机构 ib]<;t  
approved currency 核准货币；认可货币 rfgsas{F  
approved estimates 核准预算 i6;rh-M?.  
approved estimates of expenditure 核准开支预算 /K+;HAUTn  
approved overseas insurer 核准海外保险人 XCn;<$3w  
approved overseas trust company 核准海外信托公司 Zcc7 7dRA  
approved pooled investment fund 核准汇集投资基金 Ew{N2  
approved provident fund scheme 认可公积金计划 trLxg H_Y  
approved provision 核准拨款 }VH2G94Ll  
approved redeemable share 核准可赎回股份 w+\RSqz/  
approved regional stock 认可地区性证券 R[vX+d!7  
approved retirement scheme 认可退休金计划 T I ZkN6  
approved subordinated loan 核准附属贷款 `-W4/7  
arbitrage 套戥；套汇；套利 V0#E7u`4  
arbitrageur 套戥者；套汇者 'rfs
rZ?  
arbitrary amount 临时款项 BTA2['  
arrangement 措施；安排；协定 <X1[j9Qtv0  
arrears 欠款 [5b[ztN%  
arrears of pay 欠付薪酬 0U.Ld:  
arrears of revenue 逾期未收税款；逾期未收的帐项 @JP6F[d  
articles of association 组织章程；组织细则；组织章程细则 #=m:>Q?%z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^ 6t"A  
ascertainment of profit 确定利润 Cf<TDjU`|  
"Asia Clear" “亚洲结算系统” @k:@mzB7R  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&Dp&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9]{Ss$W3x  
Asian Development Fund [ADF] 亚洲发展基金 t[b(erO'  
Asian dollar bond 亚洲美元债券 B(-F|q\  
Asian dollar market 亚洲美元市场 ~g~`,:Qc  
Asian dollar rate 亚洲美元利率 5rA>2<\pQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9/#b1NGv  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 geqx":gpx9  
asked price 沽盘；喊价；索价；卖方报价 `I|Y7GoUO  
assessable income 应评税入息 cIuCuh0I`  
assessable loss 应评税亏损 H3JDA^5  
assessable profit 应评税利润 Ut2x4$9  
assessable value 应评税值 {+9t!'   
assessed profit 估定利润 "JYWsE  
assessed value 经评估价值 :c[T@[  
assessment 评税；评定；估价；评税单 ')fIa2dO/  
assessment number 评税编号；估价编号 dsK^-e6:5  
assessment of additional tax 补加税评税 GsqO^SV  
assessment of performance 业绩评估；实绩评价 $VxuaOTyVZ  
Assessor 评税主任 G6"4JTWO  
asset price bubbles 资产价格泡沫 PCKxo;bD  
asset-backed securities 具资产保证的证券 p1ER<_fp  
assets accretion 资产增值 o3OJI_ v&  
assets and liabilities 资产与负债 "KY]2v.  
assets betterment statement 资产递增表；资产改进表 w;Pe_m7\EO  
assets lending 实物放款；有抵押贷款 `-rtU  
assets of the company passing on the death 死者去世时转移的公司资产 H[r64~Sth  
assets pledged as security for liabilities 用作负债抵押的资产 $T2zs$  
assets portfolio 资产投资组合 I=K<%.  
assets price 资产价格 DsBZ%  
assets quality 资产质素 t{ridA}  
assets realization 资产变现 !6s]p%{V  
assets refinancing arrangement 资产再集资安排 kf)s3I/`(  
assets securitization 资产证券化 /q`f3OV"  
assets situated outside Hong Kong 在香港以外地方的资产 fvDcE]_%H  
assets stripping 削减资产；拆卖资产 BUsAEwM  
assets value 资产值 J\I`#
 
assignee 承让人 $)(Zt^  
assignment 转让；转让书；转让契 @Z
~0!VY  
assignment of interest 权益转让 Ti5"a<R4m6  
assignment of letters patent and trade mark 专利证书及商标转让 3SOrM  
assignment of property 物业转让；物业转让书 [rhK2fr:i  
assignment right 转让权 &gvX<X4e  
assignor 转让人 *>j4tA{b@v  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 TrHUM4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @v}M\$N?  
associate member 附属会员 8 A#\V  
associated body corporate 相联法人团体 072`i46  
associated company 相联公司；联属公司 JG'&anbm  
associated corporation 相联法团 d8f S79  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'KNUPi|  
公认会计师公会〔英国〕 ?vP}#N!=d  
Association of Futures Exchange Brokers 香港期货经纪协会 e(-Vp7vXG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4f,%@s)zn  
association of underwriters 承保人组织 }e,*'mCC*  
assumption of control 接管 P-\T BS_O  
assurance 担保；保险；转易；转易书 }/.b@`Dh;  
assurance of interest 权益的转易 Y{m1\s/o  
at 19XX price 按一九ＸＸ年价格计算 rP&.`m88n  
at a discount 按赔价计算；按贴水价格计算；打折扣 N5fMMi(O  
at a premium 按溢价计算；按升水价格计算 oVnHbvP1X  
at call 通知付款；按通知 Z9PG7h  
at constant market price 按固定市价计算 ]<E\J+5K  
at constant price 按固定价格计算 k5GJrK+  
at cost 按成本计算 eN I6V/\`  
at current market price 按当时市价计算；按现时市价计算 uacVF[9|W  
at current price 按当时价格计算；按现时价格计算 r6`KZ TU  
at factor cost 按要素成本计算；按生产要素成本计算 ,tOc+3Qz$  
at money-of-the-day price 按付款当日价格计算 ^(yU)k3pu  
at or better 按指定或较佳价位〔买卖指令〕 mINir-  
at par 按面值计算；平价 9=MxuBl  
at sight 见票即付 7ZpU -':  
at the close 按收市盘 ep\a  
at the opening 按开市盘 {UEZ:a  
attestation 见证；见证条款 as@I0e((  
at-the-money option 平价期权 ).>O6A4:C  
attorney 受权人；受托代表人 ,N5-(W  
attornment 新拥有人承认书 N7qSbiRf<  
attributable profit 可归属利润 ?-PW
$p  
attributable share value 可归属股份价值 |Ns[{/  
Auckland Stock Exchange 奥克兰证券交易所 Qc"UTvq  
auction 拍卖 I78huYAYA  
auctioneer 拍卖商 0SWec7G  
audit 审计；核数 nSV OS6  
Audit Commission 审计署 :mz6*0qW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UR.l*+<W7  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 e@crM'R7Lo  
audit review 帐目审查 C+c;UzbD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 t[^68]  
audited account 审计帐目；经审计的帐目 @{UtS2L  
audited annual account 经审计的周年帐目 9.$k^|~  
audited balance sheet 经审计的资产负债表 FDO$(&  
auditor 核数师；核数主任；审计师 D7b] ;Nf\  
auditor's certificate 核数师证明书；审计师证明书 Ja#ti y  
auditor's report 核数师报告；审计师报告 `zOQ*Y&  
Aussie bond 澳元债券 OX)[?1m8  
austerity budget 紧缩预算 @Vac!A??:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 skn];%[v\  
Australia All Ordinaries Index 澳洲所有普通股票指数 2=xjgK  
Australian Dollar [AUD] 澳元 Q68q76  
Australian Options Market 澳大利亚期权市场 !XS ;&s7[*  
Australian Securities Commission 澳洲证券事务监察委员会 go$zi5{h#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SdBo sB3v>  
Australian Stock Exchange 澳大利亚证券交易所 Q+'QJ7fw'|  
Austrian Schilling [ATS] 奥地利先令 ,v+~vXO&\  
authentication 认证；鉴证 g)#neEA J  
authority to purchase 委托购买证；委购书 q~:k[@`.  
authorization 认可；核准；授权；授权书 {kgV3 [%>  
authorization by direction 指示授权 2_lb+@[W  
authorization by instruction 指令授权 ey>V^Fj  
authorization by warrant 令状授权 r5N.Qt8  
authorization of unit trust 单位信托的认可 0SLS;s.GX  
authorized agent 指定代理人 P mgTTI  
authorized capital 法定资本 sKI{AHJ?X  
authorized clerk 出市员 -%^KDyZ<&  
authorized dealer 认可交易商  \>*B  
authorized financial institution 认可财务机构 |/-H:\5  
authorized fund 认可基金 PF?tEw_WB  
authorized fund house 获授权的基金公司；认可基金公司 H[&X${ap  
authorized institution 认可机构 vEIDf{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 IH1 fvW e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V/}g'_E  
authorized insurer 获授权保险人；获认可承保人 z<c@<M=Q*  
authorized investment 特准投资项目 fB3W} dr  
authorized person 获授权人 !4B($]t  
authorized representative 获授权代表 !B &%!06  
authorized share capital 法定股本 c31k%/.  
automated quotation system 自动报价系统 m#a0HH  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z tLP {q#  
自动交易系统〔香港期货交易所有限公司〕 4=E9$.3a  
automatic adjustment mechanism 自动调整机制 SiyZq"  
automatic adjustment system 自动调整系统 'X
HKhpm<  
Automatic Clearing House 自动票据交换所 L^zF@n^5A  
automatic exchange rates accumulation system 自动化汇率累集系统 w(KB=lA2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 WS?"OTH.^\  
automatic teller machine [ATM] 自动柜员机 Hjm  
autopay 自动转帐 co$I htOv  
available assets 可用资产 E/</
  
available fiscal reserve 现存财政储备 IMDGinHAy  
available profit 可用利润 Oy^)lF/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ?|t9@r  
average 平均；平均数；海损 n2$(MDdL`  
average basic salary 平均基本薪金 Ht Z3n"2  
average consumer expenditure 平均消费开支；一般消费开支 G'sEbw'[  
average cost 平均成本 s<t*g]0`/  
average cost of land production 增辟土地平均成本 -~-BQ!!(  
average daily turnover 平均每日成交额 ah\yw  
average daily wage rate 平均每日工资率 A[@xTqs{{  
average expenditure pattern 平均开支模式 ir%?J&C+t  
average growth rate 平均增长率 q;p:)Q"  
average net fixed assets 固定资产平均净值 VnB"0"%w  
average of relatives 相对价格平均数 b]Xc5Dp{  
average price 平均价格 ,dM}B-  
average propensity to consume 平均消费倾向；一般消费倾向 7]w]i5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -5~&A6+ILn  
average rate 平均率 }x^q?;7xW  
average revenue 平均收入；平均收益 ~al4`:rRx1  
average stock 平均库存；平均存货 ivKhzU+  
average yearly rent 平均年租 YVMwb@|  
avoidance of double taxation 避免双重课税 GDgq 4vfj  
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 tw/~z2G  
9#CE m &c  
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