一些有用的会计术语(也不知道发的地方对不对)A

A: jF`BjxrG  
A share Ａ股；甲类股份 "G>3QL+O|  
abatement of tax 减税；减扣免税额 %1pYEHn  
ABN AMRO Bank N.V. 荷兰银行 "~UUx"Y  
above-the-line expenditure 线上项目支出；经常预算支出 -(#I3h;I  
above-the-line receipt 线上项目收入；经常预算收入 EM>}0V  
ABSA Asia Limited 南非联合亚洲有限公司 %h1N3\y9i(  
absolute change 绝对数值变更 yx V:!gl  
absolute expenditure 实际开支 IUR<.Y`  
absolute guideline figure 绝对准则数字 t+oJV+@  
absolute interest 绝对权益 &`b "a!  
absolute order of discharge 绝对破产解除令 d0'JC*  
absolute profit margin 绝对利润幅度 "5cM54Z0  
absolute value 实值；绝对值 k6`6Mjbc  
absolutely vested interest 绝对既得权益 L 
lqM c  
absorbed cost 已吸收成本；已分摊成本 (F7(^.MG  
absorption 吸收；分摊；合并 !+u"3;%h  
absorption rate 吸收率；摊配率；分摊率 .4.b*5  
ACB Finance Limited 亚洲商业财务有限公司 5cx#SD&5/  
acceptable form of reciprocity 合理的互惠条件 }@if6(0  
acceptable rate 适当利率；适当汇率 Qf@I)4
'  
acceptance agreement 承兑协议 |t$Ma'P  
acceptance for honour 参加承兑 **69rN  
acceptor 承兑人；接受人；受票人 9rh}1eo7  
acceptor for honour 参加承兑人 hdTzCfeZ5@  
accident insurance 意外保险 >-&R47G  
Accident Insurance Association of Hong Kong 香港意外保险公会 E.1J2Ne  
accident insurance scheme 意外保险计划 MX@IHc  
accident year basis 意外年度基准 !w BJ,&E  
accommodation 通融；贷款 F~ Lx|)0M  
accommodation bill 通融票据；空头票据 (EPsTox  
accommodation party 汇票代发人 JNcYJ[wqv  
account balance 帐户余额；帐户结余 j}b\Z9)!  
account book 帐簿 QMv@:Eo  
account collected in advance 预收款项 `y#UJYXQE  
account current book 往来帐簿 3D?sL!W  
account of after-acquired property 事后取得的财产报告 E2)h?cs  
account of defaulter 拖欠帐目 x8GJY~:SW  
account payable 应付帐款 fnx-s{c?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 f
dONP>K[E  
account receivable 应收帐款 SkU9ON  
account receivable report 应收帐款报表 0M\D[mg  
account statement 结单；帐单；会计财务报表 j,]Y$B  
account title 帐户名称；会计科目 RK w$-7O  
accountant's report 会计师报告 8Lw B B  
Accountant's Report Rules 会计师报告规则 mN8pg4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F R|&^j6  
Accounting Arrangements 《会计安排》 A'P(a`  
accounting basis 会计基础 Fl(T\-Eu  
accounting by Official Receiver 破产管理署署长呈交的帐目 `y+tf?QN  
Accounting Circular 《会计通告》 Ty
88}V  
accounting class 会计类别 Z`YJBcXR  
accounting date 记帐日期；会计结算日期 }i!J/tJ)b  
accounting for money 款项核算 0p89: I*0  
Accounting Officer 会计主任 UA|u U5Q  
accounting period 会计报告期；会计期 1}~(Yj@f%  
accounting policy 会计政策；会计方针 =B.F;40  
accounting practice 会计惯例 N&@}/wzZ  
accounting principle 会计准则 I%urz!CNE*  
accounting record 会计记录 U*.0XNKp{  
accounting report 会计报告 ||yzt!n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J90v!p-  
Accounting Society of China 中国会计学会 YJ$1N!rG  
accounting statement 会计报表 m,fAeln  
accounting system 会计制度；会计系统 LdJYE;k Ju  
accounting transaction 会计事项；帐务交易 ! VjFW5'{  
accounting treatment 会计处理 S*yjee<@  
accounting year 会计年度 BT}&Y6  
accretion 增值；添加 eYx Kp!f  
accrual 应计项目；应累算数目 tBpC: SG  
accrual basis 应计制；权责发生制 EqI(|bFwy  
accrual basis accounting 应计制会计；权责发生制会计 cu+FM  
accrue 应累算；应计 [z7bixN  
accrued benefit 应累算利益 I!^O)4QRx  
accrued charges 应计费用 fFQ|T:vm  
accrued cumulative preference share dividend 应累算的累积优先股股息 p,"g+ MwP  
accrued expenses 应累算费用 6AocmR0D'  
accrued interest payable 应付利息；应计未付利息 EYA,hc  
accrued interest receivable 应收利息；应计未收利息 =*Bl|;>6  
accrued right 累算权益 /*0K92NB  
accruing profit 应累算的利润 7`u$  
accumulated fiscal reserve 累积财政储备 y( y8+ZT  
accumulated profit 累积利润；滚存溢利 B#9{-t3Vf  
accumulated reserve 累积储备 @IXsy  
accumulation of surplus income 累积收益盈余 (W}bG>!#Q8  
acquired assets 既得资产 >rvQw63\  
acquisition 收购；购置；取得 }f2r!7:x  
acquisition cost 购置成本 U(x]O/m  
acquisition expenses 购置费用 m8.U &0  
acquisition of 100% interest 收购全部股权 2#k5+?-c61  
acquisition of control 取得控制权 * RtgC/  
acquisition of fixed assets 购置固定资产 *?MGMhE  
acquisition of shell “买壳” fDLG>rXPT  
acquisition price 收购价 =FD;~  
act of God 天灾 B5$kHM%p  
acting partner 执事合伙人 itMg|%B%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D_Bb?o5  
active partner 积极参与的合伙人
"jw<V,,  
active trading 交投活跃 T1H"\+  
actual circulation 实际流通 OrK&RC  
actual cost 实际成本 P9 Z}H(?C  
actual expenditure 实际开支；实际支出 )2M>3C6>f  
actual income 实际入息；实际收入；实际收益 Pi|o`
d  
actual market 现货市场 =9T$Gr  
actual price 现货价；实际价格 64 5z#_}C$  
actual profit 实际利润 8U_{|]M  
actual quotation 实盘；实际价位；实际报价 W6Y@U$P#G  
actual year basis 按实际年度计算 M9f35 :  
actuals 实货 Dwzg/
F(  
actuarial investigation 精算调查 yq$,,#XDD=  
actuarial principle 精算原则 tor!Dl@Mo  
actuarial report 精算师报告 aM;W$1h  
Actuarial Society of Hong Kong 香港精算学会 Sf8{h|71  
actuarial valuation 精算师估值 `jOX6_z?I  
actuary 精算师 P
~ &$
l2  
ad referendum agreement 暂定协议；有待覆核的协定 rXHv`ky  
ad valorem duty 从价税；按值征税 [<KM?\"1<  
ad valorem duty system 从价税制 yDGVrc'  
ad valorem fee 从价费 GAAm0;  
ad valorem tariff 从价关税 {^N[("`  
additional allowance 额外免税额 P67o{EdK  
additional amount for unexpired risk 未过期风险的额外款额 5scEc,JCi  
additional assessable profit 补加应评税利润 AoyX\iqQ  
additional assessment 补加评税 *oybD=%4  
additional commitment 额外承担 Qa.uMq  
additional commitment vote 额外承担拨款 &y#r;L<9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VJS8)oI~  
additional dependent parent allowance 供养父母额外免税额 +$Rt+S BD  
additional provision 额外拨款 D|.ic!w'  
additional stamp duty 附加印花税 twx[s$O'b  
additional tax 补加税罚款；补加税款  E6WA}_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x|vqNZ\F  
adjudged bankrupt 被裁定破产 Z:_D0jG  
adjudicated bankrupt 裁定破产人 BGfzslK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 L{c q, jk  
adjudication of bankruptcy 裁定破产；宣告破产 FLY Ca  
adjudication of insolvency 裁定无力偿还债务 12+>5BA  
adjusted actual 经调整的实数；调整后的实数 FKmFo^^0  
adjusted current assets 经调整的流动资产；调整后的流动资产
Sr?#S  
adjusted figure 经调整的数字；调整后的数额 LlSZr)X  
adjusted liabilities 经调整的负债；调整后的负债 Hik3wPnp  
adjusted loss 经调整的亏损；调整后的亏损 m?&1yU9  
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 Y&K;l_  
adjusted profit 经调整的利润；调整后的利润 B2O}1.  
adjusted surplus 经调整的盈余额；调整后的盈余额 plZ>03(6Q  
adjusted value 经调整的价值；调整后的价值 CJ++?hB]X  
adjustment 调整；修订；理算〔保险〕
28=O03q  
adjustment centre 调剂中心 =J~ x  
adjustment lag 调整过程的时间差距；调整时差 &>Vfa  
adjustment mechanism 调整机制 &e8s65`  
adjustment of loss 亏损调整 _(KbiEB{  
adjustment process 调整过程；调整程序 0c#/hFn  
adjustment range 调整幅度 7t*"%]o  
administered exchange rate 受管制汇率 ZGd!IghL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p*P
)KP  
administration expenses 行政费用 1u9LdkhnY  
administration fee 手续费；行政费 Tq~=TSD  
administration in bankruptcy 破产管理 ny54XjtG,  
administration order 遗产管理令 M^]cM(swK5  
administrator 管理人；遗产管理人 nt@aYXK4|  
administrator of the estate 遗产管理人 T|6a("RL  
admission of debt 债项承认书 Gmz6$^D   
admission of proof 接纳债权证明 H_QsNf  
advance 放贷款项；垫付款项；预支款项；预付款项 P$-X)c$&  
advance account 暂支帐目；预付款帐户 @n": w2^B  
advance compensation 预付补偿金 "T- `$'9  
advance from shareholder 股东垫款 s S7c!  
advance pending reimbursement 预支以待日后付还 9U%N@Dq`Z  
advanced economy 先进经济体系 0MdDXG-7  
advancement 预付；预付财产 YGsWu7dG  
advances warrant 垫款令 d09k5$=gJ  
advancing 贷出 cx0*X*  
adverse balance 逆差 s91JBP|B7  
adverse exchange 逆汇 UMcgdJB  
advertisement addressed to shareholders 在报章刊登的致股东通告 z.I9wQ]X[  
advice for collection 托收通知书 mOlI#5H  
advice of drawing 提款通知书；汇票通知书 ze]h..,]K  
advice of payment 付款通知 yiA<,!;4P  
Advisory Committee [Securities and Futures Commission] _:"<[ >9  
谘询委员会〔证券及期货事务监察委员会〕 oo.2Dn6z  
Advisory Committee on Diversification 经济多元化谘询委员会 9\DQ>V TQ  
affidavit 誓章；遗产申报誓章 `9b7>Nn<  
affidavit of no receipt 述明无收款的誓章 fP `b>]N_  
affiliate 联号；联营公司；附属公司 1N>|yQz  
affiliated company 附属公司；联号；联营公司 aUtnR<6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uF3qD|I\  
affordability 负担能力 t0T"@t#c  
African Development Bank [AfDB] 非洲开发银行 m RO~aD!N  
after-acquired property 事后取得的财产 qhz]Wm P   
after-hours dealing 市后交易 QD>"]ap,o  
after-tax profit 税后盈利；税后利润；税后溢利 4tS.G  
agency agreement 代理协议 E}tqQ*u  
agency expenses 代理机构的开支 '>rw(3  
agency fee 代理费 q+vx_4  
Agency Law 《代理法》 : 7`[$<~E  
agent 代理人；承销人 h|"9LU4a  
agent of company 公司代理人 Bb"Bg\le,^  
agent's fee 代理人费；经纪费 =Yt R`  
aggregate 总计；总数；总体数字 ksN+?E4w  
aggregate amount 总款额；总额 $"H{4x`-  
aggregate assets and liabilities 总体资产与负债 bG(3^"dS  
aggregate at constant price 按固定价格计算的总体数字 AlIpsJ[UU  
aggregate demand 总需求 ut I"\1hQ  
aggregate gross position 总持仓量 5x>}O3Q_  
aggregate limit 总限额 gE?|_x#  
aggregate of salaries tax 合计薪俸税 ?n ZY)  
aggregate performance 总体表现；总体业绩 BFOq8}fX2  
aggregate supply 总体供应 '`uwJ&@  
aggregate surplus 总盈余 wL:flH@  
aggregate total 整体总额 3z&Fi;<+j  
aggregate value 总值；合计价值 "UJ S5[7$  
aggregated basis 合计基准 & J2M1z%  
aggregated net chargeable income 合计应课税入息实额 cu/5$m?xx  
aggregation 合并计算；合计；总和 9*1,!%]  
aggregation of incomes of husband and wife 夫妇入息合并计算 ML>[^F  
aggregation of property 财产的总和 8!Ww J Oe  
agio 差价；贴水 uPl\I6k  
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》 |]X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k<\$Oo
OZ  
《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》 &E=>Hj(dTG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UaB @  
《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》 0ok-IHE<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vTx2E6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 k-{<=>uM  
agreement for a settlement 授产协议 sH[ROm  
agreement for assignment 转让协议 u!W0P6   
agreement for sale 售卖协议；买卖协议 M%kO7>h8  
agreement for sale and purchase 买卖协议 Oz%>/zw[h
 
agreement for the payment of interest 支付利息协议 X'qU*Eo  
agreement for the repayment of money 还款协议 jmFz51  
agreement of reinsurance 再保险协议 l|k`YC x  
Agricultural Bank of China 中国农业银行 / :n#`o=;  
air passenger departure tax 飞机乘客离境税 F 70R1OYU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 fV'ZsJ N  
airport tax 机场税 F ;2w1S^  
alcohol duty 酒精税 trp0V4b8  
alienation 让与；让渡；转让 ]n~ilS.rkl  
alimony 生活费；赡养费 ~"k
b7Fxp  
All Ordinaries Index [AOI] 所有普通股指数 Ot6aRk  
all risks 全险；综合险 pv Gf\pu  
All Sales Record for Stock Market 《股票市场成交报告》 +y3%3EKs1~  
Allied Capital Resources Limited 新联财务有限公司 D5*q7A6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 LBa[:j2  
allocation letter 拨款信件 3 C<L  
allocation of fund 分配款项；预留款项 cZ2kYn8  
allocation of profit 利润分配；溢利分配 [CXrSST")E  
allocation warrant 拨款令 ?3.b{Cq{-  
allotment 分配；配股 j?x>_#tIY  
allotment notice 股份配售通知；配股通知 ]33>m|?@  
allotment of shares 股份分配 ?}U(3  
allowable 可获宽免；免税的 "\o+v|;  
allowable business loss 可扣除的营业亏损 -RvQB  
allowable expenses 可扣税的支出 cLsV`@J(k  
allowance 免税额；津贴；备抵；准备金 9vvx*rD  
allowance for debts 债项的免税额 @3C>BLI8+  
allowance for depreciation by wear and tear 耗损折旧免税额 l)&X$3?tz  
allowance for funeral expenses 殡殓费的免税额 ''\O
v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ap+JQ@b  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z*= $8e@  
allowance to debtor 给债务人的津贴 ~2QR{; XQ  
alteration of capital 资本更改 O4V.11FnW  
alternate trustee 候补受托人 \}"$ ?d'f  
amalgamation 合并 9|gr0&#~j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2h1vVF3  
ambit of charges 征税范围；收费范围 O#S
;q5L@  
amended valuation 经修订的估值 Pn>Xbe  
American Commodities Exchange 美国商品交易所 .xm.DRk3  
American Express Bank Limited 美国运通银行 vRHd&0  
American Stock Exchange 美国证券交易所 xk5@d6Y{r  
amortization 摊销 42(Lb'G  
amount due from banks 存放银行同业的款项 &p4&[H?  
amount due from banks abroad 存放海外银行同业的款项 7KAO+\)H^Y  
amount due from holding companies 控股公司欠款 K+3IWZ&+dG  
amount due from local banks 存放本港银行同业的款项 9{5&^RbCp  
amount due to banks 银行同业的存款 %~2YE  
amount due to banks abroad 海外银行同业的存款 g|vNhq0|i  
amount due to holding companies 控股公司存款 K|hjEQRv  
amount due to local banks 本港银行同业的存款 F|e1"PkeoA  
amount due to outport banks 外埠银行同业的存款 EkjN{$*  
amount for note issue 发行纸币的款额 O\"3J(y,  
amount of bond 担保契据的款额 4hTMbS_;  
amount of consideration 代价款额 C,ARXW1  
amount of contribution 供款数额 vnM@QfN  
amount of indebtedness 负债款额 rLI8pA|.  
amount of principal of the loan 贷款本金额 opy("qH  
amount of rates chargeable 应征差饷数额 Y6zbo
  
amount of share capital 股本额 IJ(  
amount of sums assured 承保款额 <~n"m  
amount of variation 变动幅度 @oV9)  
amount of vote 拨款数额 <FcG oGK  
amount payable 应付款额 e} P I^bc  
amount receivable 应收款额 XH}\15X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |ZRagn30  
analysis 分析 10q'Z}34  
ancillary risk 附属风险 $ us]35Z3  
annual account 周年帐目；周年帐目报表；年度决算；年结 QD:{U8YbF$  
annual accounting date 年结日期 LXC9I/j/  
annual allowance 每年免税额；年积金；年度津贴；年津 7|$:=4  
annual balance 年度余额 -y8`yHb_  
annual disposable income 每年可动用收入 ;U.hxh;+  
annual estimates 周年预算 ]%wVHC  
annual fee 年费 N`L0Vd  
annual general meeting 周年大会 V9{]OV%  
annual growth rate 年增率；每年增长率 Z\ja  
annual long-term supplement 长期个案每年补助金 1
^7hf;|#g  
annual pensionable emolument 可供计算退休金的年薪 MbZJ;,e?  
annual report 年报 N D(/uyI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #t:S.A@  
annual return 周年报表；周年申报表；每年报税表格 XBb~\p3y  
Annual Return Rules 《周年报表规则》 HUv/ ~^<  
annual review of consumer prices 每年消费物价回顾 C9n?@D;S  
annual roll-forward basis 逐年延展方式 }%'?p<^M  
annual salary 年薪 M42Ssn)  
annual statement 年度报表；年度决算表 U |Jo{(Y  
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 ZjQ |Wx  
annuitant 年金受益人 ][9%Kl*%@p  
annuity 年金 JGsx_V1t  
annuity contract 年金合约 1DE<rKI  
annuity on human life 人寿年金 2.l Z:VLN  
antecedent debt 先前的债项 ^Eb.:}!D6  
ante-dated cheque 倒填日期支票
O4cr*MCb5  
anticipated expenditure 预期开支 d4>Z8FF|1B  
anticipated net profit 预期纯利 jv%kOovj  
anticipated revenue 预期收入 19Mu61  
anti-inflation measure 反通货膨胀措施 {=!b/l;@  
anti-inflationary stance 反通货膨胀立场 QLEKsX7p>  
apparent deficit 表面赤字 t>urc  
apparent financial solvency 表面偿债能力 :U3kW8;UMP  
apparent partner 表面合伙人 ]
2eK  
application for personal assessment 个人入息课税申请书 t<z`N-5*  
application of fund 资金应用 c#Sa]n  
application to release as liquidator and to destruct the books of accounts and documents q_g+Jf P-D  
申请免除清盘人职务及毁灭帐簿与文件 El[)?+;D  
appointed actuary 委任精算师 +;N2p1ZBf  
appointed auditor 委任核数师；委任审计师 %)|9E>fP]N  
appointed trustee 委任的受托人 bF"G[pD  
appointer 委任人 %,6#2X nX%  
apportioned pro rata 按比例分摊 bm?sbE  
apportionment 分配；分摊 T>x&T9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K;>9ZZtl  
apportionment formula 分摊方程式 Mc09ES  
apportionment of estate duty 遗产税的分摊 5Iy;oZ  
appraisal 估价；评估 K]s[5  
appreciable growth 可观增长 im9G,e  
appreciable impact 显着影响 JEahGzO  
appreciable increase 可观增长 F+,~v-  
appreciation 增值；升值 ZUVA EH%  
appreciation against other currencies 相对其他货币升值 PE}:ybsX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2jg-  
appreciation tax 增值税 P@$/P99  
appropriation 拨款；拨用；拨付 G-xDN59K  
appropriation account 拨款帐目 P"y`A}Bx  
Appropriation Bill 拨款法案 / ';0H_  
appropriation-in-aid system 补助拨款办法 E9Np0M<  
approved assets 核准资产 zR1^I~ %  
approved basket stock 认可一篮子证券 Y;@>b{s  
approved budget 核准预算 1zm ulj%&  
approved charitable donation 认可慈善捐款 Z~oo;xE  
approved charitable institution 认可慈善机构 XC0bI,Fu,  
approved currency 核准货币；认可货币 'IZI:V"  
approved estimates 核准预算 #A1Z'y0  
approved estimates of expenditure 核准开支预算 %Y<|;0v  
approved overseas insurer 核准海外保险人 0-HqPdjR  
approved overseas trust company 核准海外信托公司 )
0"wB  
approved pooled investment fund 核准汇集投资基金 ,2j&ko1  
approved provident fund scheme 认可公积金计划 ;aI[=?<x  
approved provision 核准拨款 6*B19+-  
approved redeemable share 核准可赎回股份 ?s\:hNNY  
approved regional stock 认可地区性证券 2N~Fg^xB  
approved retirement scheme 认可退休金计划 &x[E;P*Fg  
approved subordinated loan 核准附属贷款 lef2X1w}!  
arbitrage 套戥；套汇；套利 (l-tvk4Ln  
arbitrageur 套戥者；套汇者 =XucOli6  
arbitrary amount 临时款项 uC+V6;  
arrangement 措施；安排；协定 y.#")IAF  
arrears 欠款 dv8>[#  
arrears of pay 欠付薪酬 U3T#6Rptl  
arrears of revenue 逾期未收税款；逾期未收的帐项 *.sVr7=j  
articles of association 组织章程；组织细则；组织章程细则
A+SE91m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Sp@^XmX(S  
ascertainment of profit 确定利润 <tF9V Jq  
"Asia Clear" “亚洲结算系统”
a`
&f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 { /K.3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 WN{ 9  
Asian Development Fund [ADF] 亚洲发展基金 4]G?G]lS>  
Asian dollar bond 亚洲美元债券 @&%'4j&+  
Asian dollar market 亚洲美元市场 2z6yn?'&L  
Asian dollar rate 亚洲美元利率 \>jLRb|7Ts  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x_|UPF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4}_j`d/8|  
asked price 沽盘；喊价；索价；卖方报价 uw[<5  
assessable income 应评税入息 *5vV6][  
assessable loss 应评税亏损 _LMM,!f  
assessable profit 应评税利润 LR.H
h   
assessable value 应评税值 6+.uU[x@  
assessed profit 估定利润 & -{DfNKc  
assessed value 经评估价值 [5zx17'  
assessment 评税；评定；估价；评税单 T&%ux=Jt  
assessment number 评税编号；估价编号 ,sA[)wP{  
assessment of additional tax 补加税评税 G;v8$)Zj  
assessment of performance 业绩评估；实绩评价 #33fGmd[  
Assessor 评税主任 jhXkSj  
asset price bubbles 资产价格泡沫 %X4xv_o`f  
asset-backed securities 具资产保证的证券 WF1px%  
assets accretion 资产增值 8P^ITL z%  
assets and liabilities 资产与负债 Rv#]I#O  
assets betterment statement 资产递增表；资产改进表 lG4H:[5V  
assets lending 实物放款；有抵押贷款 tw^,G(  
assets of the company passing on the death 死者去世时转移的公司资产 :`-,Lbg  
assets pledged as security for liabilities 用作负债抵押的资产 u.mJQDTH  
assets portfolio 资产投资组合 jNLw=  
assets price 资产价格 )~+E[|  
assets quality 资产质素 +=q$x Ia
 
assets realization 资产变现 Xf02"PXC  
assets refinancing arrangement 资产再集资安排 : >6F+XZ  
assets securitization 资产证券化 MHh~vy'HB5  
assets situated outside Hong Kong 在香港以外地方的资产 Wc,~{  
assets stripping 削减资产；拆卖资产 0~ZFv Wv  
assets value 资产值 X9p.gXF  
assignee 承让人 9z}uc@#D=m  
assignment 转让；转让书；转让契 M)eO6oX|  
assignment of interest 权益转让 B:gjAb}9T  
assignment of letters patent and trade mark 专利证书及商标转让 *of3:w  
assignment of property 物业转让；物业转让书 JRSSn]pw  
assignment right 转让权 19O,a#{KHf  
assignor 转让人 &xa(BX%,c  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ue4Vcf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -R57@D>j\  
associate member 附属会员 )Y2{_ bx4"  
associated body corporate 相联法人团体 Cnbz=z  
associated company 相联公司；联属公司 ^cczJOxB  
associated corporation 相联法团 P%{
^i]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y.WEj?EL  
公认会计师公会〔英国〕 `S6x<J&T\/  
Association of Futures Exchange Brokers 香港期货经纪协会 7NDr1Z#B6V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^.1c{0Y^0  
association of underwriters 承保人组织 R]OpQ[k  
assumption of control 接管 {DU`[:SQZg  
assurance 担保；保险；转易；转易书 A%`[mc]4#  
assurance of interest 权益的转易 M[6
:p2u  
at 19XX price 按一九ＸＸ年价格计算 1+9W+$=h2  
at a discount 按赔价计算；按贴水价格计算；打折扣 BRlT7grgq  
at a premium 按溢价计算；按升水价格计算 m=}B,']O  
at call 通知付款；按通知 :^kZ.6Q@  
at constant market price 按固定市价计算 P"W2(d  
at constant price 按固定价格计算 rW+ =
,L  
at cost 按成本计算 D@Vt^_  
at current market price 按当时市价计算；按现时市价计算 |2abmuR0  
at current price 按当时价格计算；按现时价格计算 ~ vJ,`?  
at factor cost 按要素成本计算；按生产要素成本计算 kO|L bQ@=q  
at money-of-the-day price 按付款当日价格计算 vU767/  
at or better 按指定或较佳价位〔买卖指令〕 *Eo?k<:zPm  
at par 按面值计算；平价 +n#V[~~8AI  
at sight 见票即付 _~piZmkG$  
at the close 按收市盘 AS\F{ !O  
at the opening 按开市盘 Cq'KoN%nQ  
attestation 见证；见证条款 rd9e \%A  
at-the-money option 平价期权 d5oI
H  
attorney 受权人；受托代表人 {vuZ{IJa  
attornment 新拥有人承认书 VxV
E  
attributable profit 可归属利润 #)C[5?{SNq  
attributable share value 可归属股份价值 13@|w1/Z  
Auckland Stock Exchange 奥克兰证券交易所 BZR:OtR^  
auction 拍卖 NdzSz]q}  
auctioneer 拍卖商 !4^C #{$  
audit 审计；核数 8=gjY\Dp  
Audit Commission 审计署 I~ok4L?VB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CE/Xfh'44  
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〕 ]=>F.GE  
audit review 帐目审查 1(|'W
yD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 JwAYG5W  
audited account 审计帐目；经审计的帐目 ^-,xE>3o  
audited annual account 经审计的周年帐目
X&7F_#s  
audited balance sheet 经审计的资产负债表 FLGk?.x$\  
auditor 核数师；核数主任；审计师 eA#;AQm  
auditor's certificate 核数师证明书；审计师证明书 f' 3q(a<p  
auditor's report 核数师报告；审计师报告 <})2#sZO!  
Aussie bond 澳元债券 nv@8tdrc  
austerity budget 紧缩预算 )?X-(4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %?p1d!  
Australia All Ordinaries Index 澳洲所有普通股票指数 {\c(ls{  
Australian Dollar [AUD] 澳元 mg*qiScfW  
Australian Options Market 澳大利亚期权市场 qI~xlW  
Australian Securities Commission 澳洲证券事务监察委员会 ]Bjyi[#bg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2oNk93D  
Australian Stock Exchange 澳大利亚证券交易所 A29gz:F(  
Austrian Schilling [ATS] 奥地利先令 m^GJuPLW
 
authentication 认证；鉴证 X@K-^8  
authority to purchase 委托购买证；委购书 ?TU}~}  
authorization 认可；核准；授权；授权书 wPwXM!  
authorization by direction 指示授权 p2DrEId  
authorization by instruction 指令授权 E|6VX4`+  
authorization by warrant 令状授权 :=wTvz  
authorization of unit trust 单位信托的认可 j(RWO  
authorized agent 指定代理人 HN&Z2v  
authorized capital 法定资本 4KH45|;3  
authorized clerk 出市员 6P5Ih  
authorized dealer 认可交易商 +eFFSt  
authorized financial institution 认可财务机构 @+ BrgZv`  
authorized fund 认可基金 \H=&`?  
authorized fund house 获授权的基金公司；认可基金公司 G-?d3n  
authorized institution 认可机构 z#]Jv!~EPE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #ZYVc|sT+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jF=gr$  
authorized insurer 获授权保险人；获认可承保人 Bh=u|8yxc  
authorized investment 特准投资项目 HA2k[F@3^  
authorized person 获授权人 BbgnqzU  
authorized representative 获授权代表 Bc6|n :;u  
authorized share capital 法定股本 +;#Y]xy:  
automated quotation system 自动报价系统 3>R#zJf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y@b.sMg{  
自动交易系统〔香港期货交易所有限公司〕 mw='dFt  
automatic adjustment mechanism 自动调整机制 5lm<%  
automatic adjustment system 自动调整系统 +TQ47Zc  
Automatic Clearing House 自动票据交换所 )*,5"CO  
automatic exchange rates accumulation system 自动化汇率累集系统 ^sVX)%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 p TeOW9  
automatic teller machine [ATM] 自动柜员机 L(khAmm  
autopay 自动转帐
pb$~b\s]=  
available assets 可用资产 R +WP0&d'  
available fiscal reserve 现存财政储备 WC|.g,9#  
available profit 可用利润 \U[{z&]~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 []A%<EI7  
average 平均；平均数；海损 sfOHarww  
average basic salary 平均基本薪金 jSwf*u  
average consumer expenditure 平均消费开支；一般消费开支 aEWWFN  
average cost 平均成本 DBT&
DS  
average cost of land production 增辟土地平均成本 _h":>  
average daily turnover 平均每日成交额 LWHd~"eU  
average daily wage rate 平均每日工资率 5JLu2P  
average expenditure pattern 平均开支模式 Ygl%eP%Z  
average growth rate 平均增长率 Nqrmp" ]  
average net fixed assets 固定资产平均净值 &d5ia+#  
average of relatives 相对价格平均数 ^1L>l9F  
average price 平均价格 aMvI?y {  
average propensity to consume 平均消费倾向；一般消费倾向 ]@0NO;bK>F  
average propensity to save 平均储蓄倾向；一般储蓄倾向 4y5UkU9|  
average rate 平均率 yZ7,QsEsN  
average revenue 平均收入；平均收益 HfvTxaK  
average stock 平均库存；平均存货 Ie4hhW  
average yearly rent 平均年租 HjGyj/78w  
avoidance of double taxation 避免双重课税 K"[AxB'F  
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 ulER1\W  
#~.w&~:  
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