一些有用的会计术语(也不知道发的地方对不对)A

A: 8teJ*
sz  
A share Ａ股；甲类股份 /H)Br~ l  
abatement of tax 减税；减扣免税额 W#{la`#Bu  
ABN AMRO Bank N.V. 荷兰银行 *ik/p  
above-the-line expenditure 线上项目支出；经常预算支出 #tDW!Xv?  
above-the-line receipt 线上项目收入；经常预算收入 Y)T
l<  
ABSA Asia Limited 南非联合亚洲有限公司 [7.agI@=  
absolute change 绝对数值变更 YE\K<T jH  
absolute expenditure 实际开支 '$[Di'*;  
absolute guideline figure 绝对准则数字 `Mk4sKU\a  
absolute interest 绝对权益 qfrNi1\9-  
absolute order of discharge 绝对破产解除令 ^A!$i$NON  
absolute profit margin 绝对利润幅度 `WnQ  
absolute value 实值；绝对值 smup,RNZRX  
absolutely vested interest 绝对既得权益 6D/tK|  
absorbed cost 已吸收成本；已分摊成本
x8\<qh*:  
absorption 吸收；分摊；合并 h e&V# #  
absorption rate 吸收率；摊配率；分摊率 8+&JQ"UaB  
ACB Finance Limited 亚洲商业财务有限公司 Hb!6ZEmN%  
acceptable form of reciprocity 合理的互惠条件 8TPN#"  
acceptable rate 适当利率；适当汇率 zCV7%,H~  
acceptance agreement 承兑协议 Qxt@V  
acceptance for honour 参加承兑  D:JS)+]  
acceptor 承兑人；接受人；受票人 9i%9  
acceptor for honour 参加承兑人 wf
9z"B  
accident insurance 意外保险 %K1")s  
Accident Insurance Association of Hong Kong 香港意外保险公会 u7].}60.'  
accident insurance scheme 意外保险计划 z"UPyW1?  
accident year basis 意外年度基准 1bSD,;$sQ  
accommodation 通融；贷款 `R+,1"5=  
accommodation bill 通融票据；空头票据 aWGon]2p  
accommodation party 汇票代发人 ^npJUa  
account balance 帐户余额；帐户结余 }C,O
  
account book 帐簿 ;Z9IZ~  
account collected in advance 预收款项 B4Lx{uno  
account current book 往来帐簿 ,S!w'0k|n  
account of after-acquired property 事后取得的财产报告 CW`
!}yu%  
account of defaulter 拖欠帐目 0+`Pg  
account payable 应付帐款 hO( RZ'{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H~o <AmE0!  
account receivable 应收帐款 |"7Y52d  
account receivable report 应收帐款报表 .'d2J>~N  
account statement 结单；帐单；会计财务报表 3n48%
5  
account title 帐户名称；会计科目 }ZzLs/v%X  
accountant's report 会计师报告 u|fXP)>.  
Accountant's Report Rules 会计师报告规则 ]db@RbaH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 kg>>D  
Accounting Arrangements 《会计安排》 o@k84+tn(  
accounting basis 会计基础 A5nO=  
accounting by Official Receiver 破产管理署署长呈交的帐目 wa:0X)KC
?  
Accounting Circular 《会计通告》 Nfn(Xn*J-  
accounting class 会计类别 Ik~1:D]f  
accounting date 记帐日期；会计结算日期 Fn+?u  
accounting for money 款项核算 v}[dnG  
Accounting Officer 会计主任
Y7SacRO  
accounting period 会计报告期；会计期  CdZ BG  
accounting policy 会计政策；会计方针
v\%G|8+]  
accounting practice 会计惯例 33a uho  
accounting principle 会计准则 L`[z[p{?  
accounting record 会计记录 79BaDB`{a  
accounting report 会计报告 `.v(fC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s|
-FH X  
Accounting Society of China 中国会计学会 ( u`W!{1\  
accounting statement 会计报表 HOZRYIQB  
accounting system 会计制度；会计系统 !'0S0a8
 
accounting transaction 会计事项；帐务交易 >NM\TLET~  
accounting treatment 会计处理 Bs!4H2@{(]  
accounting year 会计年度 FxRXPt FK  
accretion 增值；添加 r;gP}H ?  
accrual 应计项目；应累算数目 y%cO#P@  
accrual basis 应计制；权责发生制 -F1- e+=  
accrual basis accounting 应计制会计；权责发生制会计 (OmH~lSO.  
accrue 应累算；应计 #YK5WTn5  
accrued benefit 应累算利益 b,<9  
accrued charges 应计费用 O#_b7i  
accrued cumulative preference share dividend 应累算的累积优先股股息 <Kt3PyF  
accrued expenses 应累算费用 >M;u*Go`QO  
accrued interest payable 应付利息；应计未付利息 g^~Kze  
accrued interest receivable 应收利息；应计未收利息 gEJi[E@  
accrued right 累算权益 _[K#O,D,  
accruing profit 应累算的利润 z`U Ukl}T  
accumulated fiscal reserve 累积财政储备 c`G&KCw)d  
accumulated profit 累积利润；滚存溢利 '2nqHX D  
accumulated reserve 累积储备 e3m*i}K}  
accumulation of surplus income 累积收益盈余 A3{0q>CC  
acquired assets 既得资产 ziEz.Wn"  
acquisition 收购；购置；取得 kXc25y'blP  
acquisition cost 购置成本 Q0cRH"!:  
acquisition expenses 购置费用 lE5v-z? &|  
acquisition of 100% interest 收购全部股权 y
cr"Y|  
acquisition of control 取得控制权 Wa'sZ#  
acquisition of fixed assets 购置固定资产 Q-eCHr)  
acquisition of shell “买壳” g,kzQ}_  
acquisition price 收购价 cAuY4RV  
act of God 天灾 K@:m/Z}|4  
acting partner 执事合伙人 HY}j!X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +R.N%_  
active partner 积极参与的合伙人 MI#mAg<  
active trading 交投活跃 5VE2@Fn}  
actual circulation 实际流通 rg QEUDEQ  
actual cost 实际成本 m~`>`4  
actual expenditure 实际开支；实际支出 "!UVs+)]  
actual income 实际入息；实际收入；实际收益 yR71%]*.  
actual market 现货市场 |m G7XL,  
actual price 现货价；实际价格 0ejdKdYN  
actual profit 实际利润 x?yD=Mq_  
actual quotation 实盘；实际价位；实际报价 XbXA+ey6  
actual year basis 按实际年度计算 9#/(N#>  
actuals 实货 N{C;~'M2ce  
actuarial investigation 精算调查 H+C6[W=  
actuarial principle 精算原则 L;6.
r3bL  
actuarial report 精算师报告 #AViM_u  
Actuarial Society of Hong Kong 香港精算学会 olYsT**'  
actuarial valuation 精算师估值 @aG&n(.!u*  
actuary 精算师 BavO\{J#|0  
ad referendum agreement 暂定协议；有待覆核的协定 SpSnoVI  
ad valorem duty 从价税；按值征税 b=[?b+  
ad valorem duty system 从价税制 0$vj!-Mb^j  
ad valorem fee 从价费 2+"r~#K*  
ad valorem tariff 从价关税 JXU2CyMY  
additional allowance 额外免税额 8E^@yZo{  
additional amount for unexpired risk 未过期风险的额外款额 \wav?;z  
additional assessable profit 补加应评税利润 1|QvN1?  
additional assessment 补加评税 5g ;ac~g  
additional commitment 额外承担 d/,E2i{I7  
additional commitment vote 额外承担拨款 \5><3*\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8v92Ng7  
additional dependent parent allowance 供养父母额外免税额 eE]hy'{d<  
additional provision 额外拨款 Om'(mr  
additional stamp duty 附加印花税 v3RcwySk  
additional tax 补加税罚款；补加税款 e [0w5)X   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 tj1JB%  
adjudged bankrupt 被裁定破产 /SR^C$h'I  
adjudicated bankrupt 裁定破产人 9
'~-U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /Z%>ArAx  
adjudication of bankruptcy 裁定破产；宣告破产 XhW %,/<  
adjudication of insolvency 裁定无力偿还债务 GA3sRFZdQ  
adjusted actual 经调整的实数；调整后的实数 mZvG|P$}  
adjusted current assets 经调整的流动资产；调整后的流动资产 %i0\1hhV<  
adjusted figure 经调整的数字；调整后的数额 @xWdO,#  
adjusted liabilities 经调整的负债；调整后的负债 ,"?A2n-qO  
adjusted loss 经调整的亏损；调整后的亏损 yJ2B3i@T4  
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 4&X*pL2;  
adjusted profit 经调整的利润；调整后的利润 g /+oZU  
adjusted surplus 经调整的盈余额；调整后的盈余额 WE!vSZ3R  
adjusted value 经调整的价值；调整后的价值 'c`jyn  
adjustment 调整；修订；理算〔保险〕 (?&=T.*^  
adjustment centre 调剂中心 ;h/pnmhP  
adjustment lag 调整过程的时间差距；调整时差 2j&@p>  
adjustment mechanism 调整机制 >yK0iK{  
adjustment of loss 亏损调整 =tdSq"jh  
adjustment process 调整过程；调整程序 m}Y
0xV9  
adjustment range 调整幅度 `$5UH
a2/  
administered exchange rate 受管制汇率 \FzM4-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 15H6:_+=0  
administration expenses 行政费用 :14i?4Fd  
administration fee 手续费；行政费 L2z2}U=<  
administration in bankruptcy 破产管理 -V<t-}h.  
administration order 遗产管理令 "4xfrlOc  
administrator 管理人；遗产管理人 P9Q2gVGAO{  
administrator of the estate 遗产管理人 6LUC!Sh  
admission of debt 债项承认书 DPHQ,dkp  
admission of proof 接纳债权证明 ^>$P)=O:v  
advance 放贷款项；垫付款项；预支款项；预付款项 ]F*3"y?)2  
advance account 暂支帐目；预付款帐户 ^HA %q8| n  
advance compensation 预付补偿金 X]*QUV]i  
advance from shareholder 股东垫款 |;vi*u  
advance pending reimbursement 预支以待日后付还 Sfjje4R  
advanced economy 先进经济体系 Bx~[F  
advancement 预付；预付财产 Ubz"rCjq  
advances warrant 垫款令 viaJblYj(f  
advancing 贷出 M#j
N-ix  
adverse balance 逆差 ">jwh.  
adverse exchange 逆汇 %Kb9tHg  
advertisement addressed to shareholders 在报章刊登的致股东通告 L\aBc}  
advice for collection 托收通知书 v:_B kHN'  
advice of drawing 提款通知书；汇票通知书 l:(Rb-Wy  
advice of payment 付款通知 iZ,YxN<R  
Advisory Committee [Securities and Futures Commission] 6tjcAsV  
谘询委员会〔证券及期货事务监察委员会〕 :
os
z  
Advisory Committee on Diversification 经济多元化谘询委员会 j .A6S`  
affidavit 誓章；遗产申报誓章 p9ZXbAJ{  
affidavit of no receipt 述明无收款的誓章 7S^""*Q^  
affiliate 联号；联营公司；附属公司 c'fSu;1  
affiliated company 附属公司；联号；联营公司 1&)_(|p[C  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ||B;o-  
affordability 负担能力 A2H4k|8  
African Development Bank [AfDB] 非洲开发银行 g[z.*y/  
after-acquired property 事后取得的财产  -7]Xjb5  
after-hours dealing 市后交易 )9nElb2  
after-tax profit 税后盈利；税后利润；税后溢利 YE+$H%Jl!  
agency agreement 代理协议 OyG"1F  
agency expenses 代理机构的开支 \l#>dq"Y  
agency fee 代理费 0lk;F  
Agency Law 《代理法》 L;t)c  
agent 代理人；承销人 sKaE-sbJY  
agent of company 公司代理人 b3$k9dmxV+  
agent's fee 代理人费；经纪费 T3&`<%,f  
aggregate 总计；总数；总体数字 /\d$/~BFi  
aggregate amount 总款额；总额 U
HO_Z  
aggregate assets and liabilities 总体资产与负债 ]gb=  
aggregate at constant price 按固定价格计算的总体数字 S[:xqzyDg  
aggregate demand 总需求 i

rBDGT~  
aggregate gross position 总持仓量 D%/8{b:  
aggregate limit 总限额 +SXIZ`  
aggregate of salaries tax 合计薪俸税 72db[  
aggregate performance 总体表现；总体业绩 n]!fO 6kj  
aggregate supply 总体供应 mryN}  
aggregate surplus 总盈余  $6>?;  
aggregate total 整体总额 6gO9 MQY  
aggregate value 总值；合计价值 GJ(d
&o8  
aggregated basis 合计基准 CZ{k@z
`r  
aggregated net chargeable income 合计应课税入息实额 `(4pu6uT  
aggregation 合并计算；合计；总和 V,7%1TZ:  
aggregation of incomes of husband and wife 夫妇入息合并计算 mz7l'4']+  
aggregation of property 财产的总和 wwd'0P`/  
agio 差价；贴水 2h^WYpCm  
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》 e&It   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rJfqA@  
《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》 *gsAn<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {y^3> 7  
《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》 b B  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment M~T.n)x2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 D vkxI<Xa  
agreement for a settlement 授产协议 /i|z.nNO  
agreement for assignment 转让协议 ': F}3At  
agreement for sale 售卖协议；买卖协议 Fw4*  
agreement for sale and purchase 买卖协议 8Z#j7)G  
agreement for the payment of interest 支付利息协议 eARk QV  
agreement for the repayment of money 还款协议 ZDLMMXx>  
agreement of reinsurance 再保险协议 Bd0eC#UGkQ  
Agricultural Bank of China 中国农业银行 D #2yIec  
air passenger departure tax 飞机乘客离境税 zri} h/{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /M0/-pV9  
airport tax 机场税 B\`Aojw"E?  
alcohol duty 酒精税 7hNb/O004  
alienation 让与；让渡；转让 /L=(^k=a.;  
alimony 生活费；赡养费 3HV%4nZLf  
All Ordinaries Index [AOI] 所有普通股指数 yYJY;".H  
all risks 全险；综合险 Al"3 kRJJ  
All Sales Record for Stock Market 《股票市场成交报告》 P.WYTst=  
Allied Capital Resources Limited 新联财务有限公司 M++0zh
S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y&T&1o  
allocation letter 拨款信件 (g8*d^u#PO  
allocation of fund 分配款项；预留款项 tl8O6`<Z  
allocation of profit 利润分配；溢利分配 +RZ~LA\+  
allocation warrant 拨款令 =ZYThfAEw  
allotment 分配；配股 N"5fmY<  
allotment notice 股份配售通知；配股通知 B~WtZ-%%E  
allotment of shares 股份分配 Dma.r  
allowable 可获宽免；免税的 `\$8`Zb;  
allowable business loss 可扣除的营业亏损 pNaiXu3  
allowable expenses 可扣税的支出 Y0uvT7+[hi  
allowance 免税额；津贴；备抵；准备金 `vk0c  
allowance for debts 债项的免税额 7G2PMe;$m  
allowance for depreciation by wear and tear 耗损折旧免税额 M7}Q=q\9
 
allowance for funeral expenses 殡殓费的免税额 $+= 
<(*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C"<s/
h  
allowance for repairs and outgoings 修葺及支出方面的免税额 [`fI:
ao|  
allowance to debtor 给债务人的津贴 [2Mbk~  
alteration of capital 资本更改 $ACx*e%  
alternate trustee 候补受托人 oW}!vf3z  
amalgamation 合并 T`YwJ6N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]TpU"JD  
ambit of charges 征税范围；收费范围 U\<-mXv  
amended valuation 经修订的估值 N_wp{4 0/  
American Commodities Exchange 美国商品交易所 ks(SjEF  
American Express Bank Limited 美国运通银行 Ws[D{dS/  
American Stock Exchange 美国证券交易所 a=}*mF[ug  
amortization 摊销 wGKo.lt   
amount due from banks 存放银行同业的款项 +=@
^i'  
amount due from banks abroad 存放海外银行同业的款项 '"YYj$> '  
amount due from holding companies 控股公司欠款 7v~j=Z>  
amount due from local banks 存放本港银行同业的款项 'VnwG  
amount due to banks 银行同业的存款 Ggm` ~fS  
amount due to banks abroad 海外银行同业的存款 -$8.3\6h  
amount due to holding companies 控股公司存款 L_O$>c  
amount due to local banks 本港银行同业的存款 7_jE[10  
amount due to outport banks 外埠银行同业的存款 !AHAS  
amount for note issue 发行纸币的款额 ;<Qdy` T  
amount of bond 担保契据的款额 _]>JB0IY  
amount of consideration 代价款额 Csst[3V  
amount of contribution 供款数额 S\C*iGeqJ  
amount of indebtedness 负债款额 _kraMQ>  
amount of principal of the loan 贷款本金额 "PWl4a&  
amount of rates chargeable 应征差饷数额 m)>&ZIXa  
amount of share capital 股本额 T|4snU2M  
amount of sums assured 承保款额 Z|6{T  
amount of variation 变动幅度 d.F)9h]XHO  
amount of vote 拨款数额 !XE aF]8  
amount payable 应付款额 ~C"k$;(n  
amount receivable 应收款额 5Q$r@&qp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u JQaHL!  
analysis 分析 dm,}Nbc91(  
ancillary risk 附属风险 Hw?2XDv j  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,u&tB|,W,  
annual accounting date 年结日期 QlRoe|{  
annual allowance 每年免税额；年积金；年度津贴；年津 X<Th{kM2  
annual balance 年度余额 2B9i R  
annual disposable income 每年可动用收入 'ybth
 
annual estimates 周年预算 2]V>J  
annual fee 年费 LmX
F`Y$  
annual general meeting 周年大会 xI@$aTGq  
annual growth rate 年增率；每年增长率 +dCDM1{_a  
annual long-term supplement 长期个案每年补助金 (aJP: ^  
annual pensionable emolument 可供计算退休金的年薪 b'7z DZI]  
annual report 年报 |k`f/*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z&dr0w8  
annual return 周年报表；周年申报表；每年报税表格 \o:ELa HY  
Annual Return Rules 《周年报表规则》 $"sq4@N
 
annual review of consumer prices 每年消费物价回顾 g=FDm*  
annual roll-forward basis 逐年延展方式 5?5-;H  
annual salary 年薪 wc7mJxJxA  
annual statement 年度报表；年度决算表 .0 s[{x  
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 b46[fa  
annuitant 年金受益人
hgweNRTh!  
annuity 年金 W,HH *!  
annuity contract 年金合约 \K?(  
annuity on human life 人寿年金 cPq Dsl3  
antecedent debt 先前的债项 X-)RU?  
ante-dated cheque 倒填日期支票 .:{h{@a  
anticipated expenditure 预期开支 r=~WMDCz@  
anticipated net profit 预期纯利 4{;8:ax&w  
anticipated revenue 预期收入 4d^ \l!  
anti-inflation measure 反通货膨胀措施 Nm6Z|0S  
anti-inflationary stance 反通货膨胀立场 SZ5O89  
apparent deficit 表面赤字 aNE9LAms  
apparent financial solvency 表面偿债能力 PPoI>J  
apparent partner 表面合伙人 G$;] ?g  
application for personal assessment 个人入息课税申请书 M5GY>3P$c  
application of fund 资金应用 f0uUbJ5  
application to release as liquidator and to destruct the books of accounts and documents eVw\v#gd  
申请免除清盘人职务及毁灭帐簿与文件 [j)\v^m  
appointed actuary 委任精算师 .M9d*qp`S  
appointed auditor 委任核数师；委任审计师 }+91s'/c  
appointed trustee 委任的受托人 >=-GD2WK  
appointer 委任人 bA@ /B'  
apportioned pro rata 按比例分摊 H96BqNoO  
apportionment 分配；分摊 V~(EVF{h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Gnbfy4Z  
apportionment formula 分摊方程式 < /;Q8;
0  
apportionment of estate duty 遗产税的分摊 V$/u  
appraisal 估价；评估 2;r]gT~  
appreciable growth 可观增长 \{c,,th  
appreciable impact 显着影响 _tWJXv~;  
appreciable increase 可观增长 I1Hw"G"&  
appreciation 增值；升值 FI
]P<)*r  
appreciation against other currencies 相对其他货币升值 DtzA$|Q}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {$EH@$./  
appreciation tax 增值税 hLb;5u&!kW  
appropriation 拨款；拨用；拨付 (jU/Wj!q  
appropriation account 拨款帐目 u0m5JD0/  
Appropriation Bill 拨款法案 $%7I:  
appropriation-in-aid system 补助拨款办法 8tb6 gZz  
approved assets 核准资产 yicO!:bM  
approved basket stock 认可一篮子证券 )Y3EQxXa  
approved budget 核准预算 ([:]T$0 #  
approved charitable donation 认可慈善捐款
t"<s}~  
approved charitable institution 认可慈善机构 I jZ]_*^!  
approved currency 核准货币；认可货币 $_Y/'IN`k  
approved estimates 核准预算 -1qZqU$h  
approved estimates of expenditure 核准开支预算 g%`i=s&N%  
approved overseas insurer 核准海外保险人 d"#gO,H0  
approved overseas trust company 核准海外信托公司 bTZ>@~$
 
approved pooled investment fund 核准汇集投资基金 C=fsJ=a5;  
approved provident fund scheme 认可公积金计划 ipG5l  
approved provision 核准拨款 5]
jx5!N  
approved redeemable share 核准可赎回股份 )O,wRd>5  
approved regional stock 认可地区性证券 9YR]
+*  
approved retirement scheme 认可退休金计划 P
DRnW  
approved subordinated loan 核准附属贷款 T}C2e! _O  
arbitrage 套戥；套汇；套利 7#QLtU  
arbitrageur 套戥者；套汇者 A0G)imsW:_  
arbitrary amount 临时款项  t?gJ
NOV  
arrangement 措施；安排；协定 a%Uw;6|{  
arrears 欠款 41u*w2j  
arrears of pay 欠付薪酬 IUOxGJ|rO  
arrears of revenue 逾期未收税款；逾期未收的帐项 L2KG0i`+  
articles of association 组织章程；组织细则；组织章程细则
h}<0/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Aj[?aL  
ascertainment of profit 确定利润 JkZ50L  
"Asia Clear" “亚洲结算系统” 25UYOK}!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _eGT2,D5r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6gXIt9B.h$  
Asian Development Fund [ADF] 亚洲发展基金 l0I}&,+  
Asian dollar bond 亚洲美元债券 2ck4C/ h  
Asian dollar market 亚洲美元市场 pX@Si3G`  
Asian dollar rate 亚洲美元利率 m23+kj)+VY  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (=1)y'.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U4Z[!s$  
asked price 沽盘；喊价；索价；卖方报价 MWiMUTZg3  
assessable income 应评税入息 _@Y"$V]=Vt  
assessable loss 应评税亏损 MR`:5e  
assessable profit 应评税利润 1%%'6cWWu  
assessable value 应评税值 >ajuk  
assessed profit 估定利润 *myG"@P4hW  
assessed value 经评估价值 a Sf/4\  
assessment 评税；评定；估价；评税单 7W"/N#G  
assessment number 评税编号；估价编号 x<)G( Xe*  
assessment of additional tax 补加税评税 /D<"wF }@J  
assessment of performance 业绩评估；实绩评价 _5mc('  
Assessor 评税主任 f\fdg].!  
asset price bubbles 资产价格泡沫 /RGNAHtIi  
asset-backed securities 具资产保证的证券 @}WNKS&m  
assets accretion 资产增值 blGf!4H  
assets and liabilities 资产与负债 7|YN:7iA  
assets betterment statement 资产递增表；资产改进表 @:Di`B_{  
assets lending 实物放款；有抵押贷款 []|;qHhC~(  
assets of the company passing on the death 死者去世时转移的公司资产 syv$XeG=}  
assets pledged as security for liabilities 用作负债抵押的资产 x[QZ@rGIW  
assets portfolio 资产投资组合 J{`eLmTu  
assets price 资产价格 !22yvT.;[  
assets quality 资产质素 SyO79e*t  
assets realization 资产变现 h{k_6ym  
assets refinancing arrangement 资产再集资安排 4e +~.5r@i  
assets securitization 资产证券化 '0:i<`qv#g  
assets situated outside Hong Kong 在香港以外地方的资产 Z?oG*G:  
assets stripping 削减资产；拆卖资产 TI=h_%mO  
assets value 资产值 QYQtMb,  
assignee 承让人 (zG.aaz*C  
assignment 转让；转让书；转让契 .-0%6] cFD  
assignment of interest 权益转让 $6T3y8  
assignment of letters patent and trade mark 专利证书及商标转让 2edBQYWd  
assignment of property 物业转让；物业转让书 M`vyTuO3SO  
assignment right 转让权 'CXRG$
D  
assignor 转让人 %K(0W8&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1j0-9Kg'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Q.+|xwz  
associate member 附属会员
[$\z'}  
associated body corporate 相联法人团体 \?DR s  
associated company 相联公司；联属公司 RW_q~bA9  
associated corporation 相联法团 1S0pd-i  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4,G w#@  
公认会计师公会〔英国〕 +R6a}d/K  
Association of Futures Exchange Brokers 香港期货经纪协会 n-o3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ; dd Q/  
association of underwriters 承保人组织 S_v(S^x6  
assumption of control 接管 M"{uX
  
assurance 担保；保险；转易；转易书 QK; T~ _k  
assurance of interest 权益的转易 0)|Q6*E>  
at 19XX price 按一九ＸＸ年价格计算 w%dL8k  
at a discount 按赔价计算；按贴水价格计算；打折扣 [3N[i(Wlk  
at a premium 按溢价计算；按升水价格计算 /R
T%0!  
at call 通知付款；按通知 p_{("zQ  
at constant market price 按固定市价计算 a{SBC
y  
at constant price 按固定价格计算 B&Y_2)v  
at cost 按成本计算 2 -Xdoxw  
at current market price 按当时市价计算；按现时市价计算
wvMW|  
at current price 按当时价格计算；按现时价格计算 -h#mn2U~3r  
at factor cost 按要素成本计算；按生产要素成本计算 N j4IQ<OV  
at money-of-the-day price 按付款当日价格计算 ,Q/Ac{C  
at or better 按指定或较佳价位〔买卖指令〕 ]3B%8  
at par 按面值计算；平价 <?h%k"5  
at sight 见票即付 GKiukX$'  
at the close 按收市盘 v>A=2i*j  
at the opening 按开市盘 W0XF~  
attestation 见证；见证条款 
Xf d*D  
at-the-money option 平价期权 ,e`'4H  
attorney 受权人；受托代表人 ifK%6o6  
attornment 新拥有人承认书 'Z&;uv,l  
attributable profit 可归属利润 C`V)VJM  
attributable share value 可归属股份价值 T*~H m  
Auckland Stock Exchange 奥克兰证券交易所 %UZVb V  
auction 拍卖 ^j)BKD-  
auctioneer 拍卖商 K93p"nHN  
audit 审计；核数 (*\jbK
 
Audit Commission 审计署 i)ASsYG!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &v!WVa?  
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〕 pV(lhDNoQ  
audit review 帐目审查 wGsRS[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ' GG=Ebt  
audited account 审计帐目；经审计的帐目 G{9X)|d  
audited annual account 经审计的周年帐目 HKO739&n}  
audited balance sheet 经审计的资产负债表 !@A#=(4R4  
auditor 核数师；核数主任；审计师 fP HLXg5s  
auditor's certificate 核数师证明书；审计师证明书 al&(-#1  
auditor's report 核数师报告；审计师报告 {@Y
 
Aussie bond 澳元债券 CHJ>{b`O  
austerity budget 紧缩预算 ?!VIS>C(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 v$wBxCY  
Australia All Ordinaries Index 澳洲所有普通股票指数 q<#>HjC  
Australian Dollar [AUD] 澳元 ?7MqeR4/E  
Australian Options Market 澳大利亚期权市场 =Gk/k}1  
Australian Securities Commission 澳洲证券事务监察委员会 &~e$:8+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X
z 4 x  
Australian Stock Exchange 澳大利亚证券交易所 lb*8G  
Austrian Schilling [ATS] 奥地利先令 Q@@v1G\
 
authentication 认证；鉴证 _7T@5\b:;  
authority to purchase 委托购买证；委购书 H ?M/mGP  
authorization 认可；核准；授权；授权书 o*g|m.SjL  
authorization by direction 指示授权 x]|+\1  
authorization by instruction 指令授权 m~hoE8C$  
authorization by warrant 令状授权 8}e,%
{q  
authorization of unit trust 单位信托的认可 ul f2vD  
authorized agent 指定代理人 6t'l(E +  
authorized capital 法定资本 fV:4#j  
authorized clerk 出市员 TXXy\$  
authorized dealer 认可交易商 p&-'|'![l  
authorized financial institution 认可财务机构 'R<&d}@P*#  
authorized fund 认可基金 9@ 16w  
authorized fund house 获授权的基金公司；认可基金公司 9Z5D\yv?H  
authorized institution 认可机构 ]iNEw9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -62'}%?A<C  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E\nv~Y?SG  
authorized insurer 获授权保险人；获认可承保人 X>YsQrK(ig  
authorized investment 特准投资项目 JwnQ0 e  
authorized person 获授权人 t*<#<a  
authorized representative 获授权代表 41a.#o  
authorized share capital 法定股本 CSPKP#,B0[  
automated quotation system 自动报价系统 s@hRqGd:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D}C,![   
自动交易系统〔香港期货交易所有限公司〕 '_k+WH&  
automatic adjustment mechanism 自动调整机制 z+a%5J  
automatic adjustment system 自动调整系统 !2UOC P  
Automatic Clearing House 自动票据交换所 3bZIYF2@  
automatic exchange rates accumulation system 自动化汇率累集系统 ORXm&z)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P +"Y  
automatic teller machine [ATM] 自动柜员机 jw}}^3.  
autopay 自动转帐 l1U=f]  
available assets 可用资产 Cxod[$8  
available fiscal reserve 现存财政储备 K$K^=>I"o  
available profit 可用利润 )Or.;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 73#x|lY  
average 平均；平均数；海损 [Y
rHA~=U  
average basic salary 平均基本薪金 %1 vsN-O}8  
average consumer expenditure 平均消费开支；一般消费开支 UO*Ymj 1  
average cost 平均成本 [%Bf< J<  
average cost of land production 增辟土地平均成本 :j')E`#   
average daily turnover 平均每日成交额 &!aAO(g  
average daily wage rate 平均每日工资率 |2\{z{?  
average expenditure pattern 平均开支模式 m'\2:mDu0  
average growth rate 平均增长率
<<](XgR(  
average net fixed assets 固定资产平均净值 mkh"Kb*{  
average of relatives 相对价格平均数 1i:|3PA~  
average price 平均价格 %CUGm$nH  
average propensity to consume 平均消费倾向；一般消费倾向 'I;!pUfVp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 I+>
%uShm  
average rate 平均率 $N:Vo(*  
average revenue 平均收入；平均收益 N,2s?Y_!  
average stock 平均库存；平均存货 pD]0`L-HJU  
average yearly rent 平均年租 0;4t&v7  
avoidance of double taxation 避免双重课税 @_:]J1jw7  
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 b@3_L4~  
pfu1O6R  
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