一些有用的会计术语(也不知道发的地方对不对)A

A: s@C@q(i6  
A share Ａ股；甲类股份 rrei6$H&  
abatement of tax 减税；减扣免税额 2H8,&lY.p  
ABN AMRO Bank N.V. 荷兰银行 BlQu9{=n  
above-the-line expenditure 线上项目支出；经常预算支出 v;X'4/M  
above-the-line receipt 线上项目收入；经常预算收入 Mg]q^T.a  
ABSA Asia Limited 南非联合亚洲有限公司 mT;1KE{J{  
absolute change 绝对数值变更 /#M|)V*wn  
absolute expenditure 实际开支 [k(oQykq  
absolute guideline figure 绝对准则数字 *p{wC r  
absolute interest 绝对权益 Y!9'Wf/^  
absolute order of discharge 绝对破产解除令 f5
+a6s9  
absolute profit margin 绝对利润幅度 2E^zQ>;01  
absolute value 实值；绝对值 [1@-F+  
absolutely vested interest 绝对既得权益 l|[cA}HtB  
absorbed cost 已吸收成本；已分摊成本 4f<%<Z  
absorption 吸收；分摊；合并 f{[U->#^  
absorption rate 吸收率；摊配率；分摊率 :e:jILQ[  
ACB Finance Limited 亚洲商业财务有限公司 +rbj%v}Fh  
acceptable form of reciprocity 合理的互惠条件 $[iSZ;  
acceptable rate 适当利率；适当汇率 U@dztX@u  
acceptance agreement 承兑协议 JK.lL]<p i  
acceptance for honour 参加承兑 Z[ }0K3,5  
acceptor 承兑人；接受人；受票人 KFBo1^9N  
acceptor for honour 参加承兑人 y\b.0-z  
accident insurance 意外保险 E_]L8UC;m  
Accident Insurance Association of Hong Kong 香港意外保险公会 w@7NoD=  
accident insurance scheme 意外保险计划 TO
V531   
accident year basis 意外年度基准 gT*0WgB  
accommodation 通融；贷款 u1O?
`  
accommodation bill 通融票据；空头票据 Ub%+8M  
accommodation party 汇票代发人 O.e^?ysp/  
account balance 帐户余额；帐户结余 w1EYXe  
account book 帐簿 vbzeabm  
account collected in advance 预收款项 &*RJh'o|N(  
account current book 往来帐簿 u^SXg dj  
account of after-acquired property 事后取得的财产报告 GE
XT8f(7  
account of defaulter 拖欠帐目 x(h(a#,r  
account payable 应付帐款 8SK}#44Xz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 g PogV(
V  
account receivable 应收帐款 Mh>H5l.1i  
account receivable report 应收帐款报表 cAIMt]_  
account statement 结单；帐单；会计财务报表 z-K?AkB1  
account title 帐户名称；会计科目 jftoqK- p  
accountant's report 会计师报告 :\x53-&hO4  
Accountant's Report Rules 会计师报告规则 nk9Kq\2f:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 s2L|J[Y"s  
Accounting Arrangements 《会计安排》 8;/`uB:zV  
accounting basis 会计基础 8P.UB{QNe  
accounting by Official Receiver 破产管理署署长呈交的帐目 48Y5ppcS  
Accounting Circular 《会计通告》 {;]:}nA  
accounting class 会计类别 \ Xow#@[  
accounting date 记帐日期；会计结算日期 pUki!TA  
accounting for money 款项核算 c%c/mata?  
Accounting Officer 会计主任 C#[YDcp4  
accounting period 会计报告期；会计期 |ZW%+AQ|  
accounting policy 会计政策；会计方针 '$*d:1  
accounting practice 会计惯例 {@1.2AWg  
accounting principle 会计准则 RX:wt  
accounting record 会计记录 T
DXLxoC?  
accounting report 会计报告 Ffk$8"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G^
]T  
Accounting Society of China 中国会计学会 W@v@|D@  
accounting statement 会计报表 Z{RRhJ  
accounting system 会计制度；会计系统 :Jwc'y-]  
accounting transaction 会计事项；帐务交易 gE%{#&*  
accounting treatment 会计处理 oB;EP  
accounting year 会计年度 X9C)FS  
accretion 增值；添加 K[Bq,nPo  
accrual 应计项目；应累算数目 5f2ah4 g  
accrual basis 应计制；权责发生制 J"'2zg1&  
accrual basis accounting 应计制会计；权责发生制会计 b;K>Q!(|  
accrue 应累算；应计 yHkZInn  
accrued benefit 应累算利益 h"/FqO  
accrued charges 应计费用 }c(".v#  
accrued cumulative preference share dividend 应累算的累积优先股股息 @sv==|h  
accrued expenses 应累算费用 C-4NiXa  
accrued interest payable 应付利息；应计未付利息 Cr|v3Y#h'  
accrued interest receivable 应收利息；应计未收利息 [b-27\b  
accrued right 累算权益 z:<mgp&/<  
accruing profit 应累算的利润 0:UK)t)3I  
accumulated fiscal reserve 累积财政储备 YgiwtZ5FY  
accumulated profit 累积利润；滚存溢利 r(N
fVQF  
accumulated reserve 累积储备 f)hs>F  
accumulation of surplus income 累积收益盈余 T0n=nC}<  
acquired assets 既得资产 _l,?Y;OF  
acquisition 收购；购置；取得 ]z`Y'wSxd  
acquisition cost 购置成本 un0tzz  
acquisition expenses 购置费用 L'=2Uk#.D  
acquisition of 100% interest 收购全部股权 u38FY@U$  
acquisition of control 取得控制权 .QOQqU*2I  
acquisition of fixed assets 购置固定资产 Gb+cT  
acquisition of shell “买壳” <(W0N|1v  
acquisition price 收购价 MN\/F4Io  
act of God 天灾 2h0I1a,7  
acting partner 执事合伙人 %||}WT-wv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FSv')`}  
active partner 积极参与的合伙人 Ao)hb4ex  
active trading 交投活跃 3nv7Uz  
actual circulation 实际流通 s mub> V  
actual cost 实际成本 cAJKFuX"  
actual expenditure 实际开支；实际支出 8;9GM^L  
actual income 实际入息；实际收入；实际收益 |gEA.} pY  
actual market 现货市场 2%\Nq:;T  
actual price 现货价；实际价格 '8>h4s4  
actual profit 实际利润 pj>b6^TI6C  
actual quotation 实盘；实际价位；实际报价 L(Q v78F  
actual year basis 按实际年度计算 3n9$qr='  
actuals 实货 wm0vqY+N$  
actuarial investigation 精算调查 m&o}qzC'y  
actuarial principle 精算原则 [^t"Hf  
actuarial report 精算师报告 f"Yj'`6  
Actuarial Society of Hong Kong 香港精算学会 QxvxeK!Y  
actuarial valuation 精算师估值 1) V,>)Ak  
actuary 精算师 ~LGkc t  
ad referendum agreement 暂定协议；有待覆核的协定 K0 .f4o  
ad valorem duty 从价税；按值征税 K
Y/}jJW  
ad valorem duty system 从价税制 +(3"XYh  
ad valorem fee 从价费 >R3~P~@30  
ad valorem tariff 从价关税 #EtS9D'd+  
additional allowance 额外免税额 :Bp{yUgi@  
additional amount for unexpired risk 未过期风险的额外款额
xG0IA 7  
additional assessable profit 补加应评税利润 g(<02t!OT=  
additional assessment 补加评税 B#o(21s  
additional commitment 额外承担 wqBGJ   
additional commitment vote 额外承担拨款 yAtM|:qq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :xZ/c\  
additional dependent parent allowance 供养父母额外免税额 AoyU1MR(  
additional provision 额外拨款 ,R0@`t1 p  
additional stamp duty 附加印花税 G;615p1  
additional tax 补加税罚款；补加税款 XG<J'3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0TU~Q  
adjudged bankrupt 被裁定破产 ;5#P?   
adjudicated bankrupt 裁定破产人 )/2* <jr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;&e5.K+.Z  
adjudication of bankruptcy 裁定破产；宣告破产 ? Ldw\  
adjudication of insolvency 裁定无力偿还债务 gwQL9 UYx  
adjusted actual 经调整的实数；调整后的实数 &w:"e'FG`  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,0[8/)$M  
adjusted figure 经调整的数字；调整后的数额 R?1;'pvpa[  
adjusted liabilities 经调整的负债；调整后的负债 {>OuxVl??k  
adjusted loss 经调整的亏损；调整后的亏损 `ea;qWy  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 CU6rw+Vax  
adjusted profit 经调整的利润；调整后的利润 Nt67Ye3;  
adjusted surplus 经调整的盈余额；调整后的盈余额 f[ GH  
adjusted value 经调整的价值；调整后的价值 ttLChL  
adjustment 调整；修订；理算〔保险〕 !Qrlb>1z-  
adjustment centre 调剂中心 hF+YZU]rT  
adjustment lag 调整过程的时间差距；调整时差 .{HU1/!  
adjustment mechanism 调整机制 aGNt?)8WPZ  
adjustment of loss 亏损调整 +OK.[ji?  
adjustment process 调整过程；调整程序 t-dN:1  
adjustment range 调整幅度 5ej
df  
administered exchange rate 受管制汇率 8gJ"7,}-'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IkH
]W!_+  
administration expenses 行政费用 @z$V(}(O^  
administration fee 手续费；行政费 Zp@p9][C  
administration in bankruptcy 破产管理 -,q&Zm  
administration order 遗产管理令 eznw05U  
administrator 管理人；遗产管理人 (rt DT  
administrator of the estate 遗产管理人 8~:qn@Z|E  
admission of debt 债项承认书 .qy._C2(  
admission of proof 接纳债权证明 B
9iH+ ]W  
advance 放贷款项；垫付款项；预支款项；预付款项 ++w7jVi9  
advance account 暂支帐目；预付款帐户 Znw3P|>B  
advance compensation 预付补偿金 Ty<."dyPW  
advance from shareholder 股东垫款 U7#C.Z  
advance pending reimbursement 预支以待日后付还 TB}6iIe  
advanced economy 先进经济体系 S-'R84M,F  
advancement 预付；预付财产 /|0xOiib  
advances warrant 垫款令 PctXh, =  
advancing 贷出 F[(ocxQZ3  
adverse balance 逆差 J6J">  
adverse exchange 逆汇 .af+h<RG4$  
advertisement addressed to shareholders 在报章刊登的致股东通告 "%}24t%  
advice for collection 托收通知书 _?>x{![  
advice of drawing 提款通知书；汇票通知书 ?lE&ow  
advice of payment 付款通知
H-rxn  
Advisory Committee [Securities and Futures Commission] $J8g)cS  
谘询委员会〔证券及期货事务监察委员会〕 *8r^!(Kj  
Advisory Committee on Diversification 经济多元化谘询委员会 H +'6*akV  
affidavit 誓章；遗产申报誓章 .Hnhd/ c  
affidavit of no receipt 述明无收款的誓章 !>\&*h-Cm#  
affiliate 联号；联营公司；附属公司 A+|bJ>q  
affiliated company 附属公司；联号；联营公司 /!?b&N/d)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <?nz>vz  
affordability 负担能力 QJ&]4*>a  
African Development Bank [AfDB] 非洲开发银行 }.a{;{y  
after-acquired property 事后取得的财产 C7O
8B;  
after-hours dealing 市后交易 s"@}^ )*}  
after-tax profit 税后盈利；税后利润；税后溢利 L;lu)|b"  
agency agreement 代理协议 E{0e5.{  
agency expenses 代理机构的开支 $l2`@ia"  
agency fee 代理费 et2;{Tb,5  
Agency Law 《代理法》 D6~KLSKm  
agent 代理人；承销人 yAAV,?:o[  
agent of company 公司代理人 r?itd)WC<X  
agent's fee 代理人费；经纪费 ?q7MbQw  
aggregate 总计；总数；总体数字 Zs(BViTb|  
aggregate amount 总款额；总额 Nw9@
E R  
aggregate assets and liabilities 总体资产与负债 0SU v5c  
aggregate at constant price 按固定价格计算的总体数字 ,m[XeI  
aggregate demand 总需求 i=L 86Ks  
aggregate gross position 总持仓量 Tw djBMte  
aggregate limit 总限额 \=D+7'3  
aggregate of salaries tax 合计薪俸税 XHxJzYMc  
aggregate performance 总体表现；总体业绩 XD?Lu _.  
aggregate supply 总体供应 O:sqm n  
aggregate surplus 总盈余 O1UArD  
aggregate total 整体总额 oP`:NCj\9  
aggregate value 总值；合计价值 &@,lF{KTL  
aggregated basis 合计基准 @ R[K8  
aggregated net chargeable income 合计应课税入息实额 aGBd~y@e  
aggregation 合并计算；合计；总和 wK0x\V6dJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 Td,d9M  
aggregation of property 财产的总和 9% C]s  
agio 差价；贴水 \s%g'g;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 >;XtJJS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :-O$rm  
《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》 u(FOSmNkN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (u^8=#  
《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》 \?oT.z5VG&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yH=<KYk  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 lX%-oRQ/os  
agreement for a settlement 授产协议 K>vl o/#!  
agreement for assignment 转让协议 _YG@P1  
agreement for sale 售卖协议；买卖协议 Lc?"4  
agreement for sale and purchase 买卖协议 gm pY[  
agreement for the payment of interest 支付利息协议 I{0cnq/  
agreement for the repayment of money 还款协议 [<5/s$,i  
agreement of reinsurance 再保险协议 FAL#p$y}  
Agricultural Bank of China 中国农业银行 o2B|r`R  
air passenger departure tax 飞机乘客离境税 4i.&geXA.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n_4.`vs  
airport tax 机场税 \9@}0}%`  
alcohol duty 酒精税 ?mM:oQH+>  
alienation 让与；让渡；转让 Qy"%%keV'T  
alimony 生活费；赡养费 :-#7j} R&  
All Ordinaries Index [AOI] 所有普通股指数 y\j[\UZKO  
all risks 全险；综合险 c7{s'ifG  
All Sales Record for Stock Market 《股票市场成交报告》 Q|P M6ta  
Allied Capital Resources Limited 新联财务有限公司 7D,nxx(`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 r>! @Z2%s  
allocation letter 拨款信件 {ZSAPq4)L  
allocation of fund 分配款项；预留款项 OM^`P  
allocation of profit 利润分配；溢利分配 %]Nm'"Y`U  
allocation warrant 拨款令 O7_y QQAA  
allotment 分配；配股 k>Fw2!mA^  
allotment notice 股份配售通知；配股通知 ]hy@5Jyh  
allotment of shares 股份分配 43y@9P0  
allowable 可获宽免；免税的 ^wc:qll  
allowable business loss 可扣除的营业亏损 wLiPkW  
allowable expenses 可扣税的支出 5D=U.UdR  
allowance 免税额；津贴；备抵；准备金 /2E Q:P  
allowance for debts 债项的免税额 bf=\ED^  
allowance for depreciation by wear and tear 耗损折旧免税额 #g@4c3um|  
allowance for funeral expenses 殡殓费的免税额 $<XQv$YS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y{<js!au  
allowance for repairs and outgoings 修葺及支出方面的免税额 \!jz1`]&{  
allowance to debtor 给债务人的津贴 [_`yy  
alteration of capital 资本更改 \2[tM/+Bs  
alternate trustee 候补受托人 q)o;iR  
amalgamation 合并 K@
DFu5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]b>XN8y.  
ambit of charges 征税范围；收费范围 )(
yaX  
amended valuation 经修订的估值 cZ !$XXA`  
American Commodities Exchange 美国商品交易所 pYm#iz  
American Express Bank Limited 美国运通银行 "[k>pzl6  
American Stock Exchange 美国证券交易所 6:8Nz   
amortization 摊销 4`9ROC  
amount due from banks 存放银行同业的款项 <KtL,a=2+  
amount due from banks abroad 存放海外银行同业的款项 I(kEvfxc"  
amount due from holding companies 控股公司欠款 Il>o60u1  
amount due from local banks 存放本港银行同业的款项 W5Jy"]^I  
amount due to banks 银行同业的存款 9bRUN<  
amount due to banks abroad 海外银行同业的存款 Gg GjB
t  
amount due to holding companies 控股公司存款 of7p~{3H  
amount due to local banks 本港银行同业的存款 ge%QbU1J  
amount due to outport banks 外埠银行同业的存款 DzA'MX  
amount for note issue 发行纸币的款额 i"Hc(lg  
amount of bond 担保契据的款额 4JXvP1`  
amount of consideration 代价款额 lTN^c?  
amount of contribution 供款数额 C8qSoO4Z  
amount of indebtedness 负债款额 @c"s6h&  
amount of principal of the loan 贷款本金额 C2zKt/)A  
amount of rates chargeable 应征差饷数额 ^jb;4nf  
amount of share capital 股本额 90Sras>F  
amount of sums assured 承保款额 }X=c|]6i^  
amount of variation 变动幅度 ]Lg~I#/#  
amount of vote 拨款数额 i4WHjeo\  
amount payable 应付款额 w8N1-D42  
amount receivable 应收款额
@qW$un:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }M"])B I  
analysis 分析 xQzW6H|  
ancillary risk 附属风险 @}waZ?'  
annual account 周年帐目；周年帐目报表；年度决算；年结 9C Ki$L  
annual accounting date 年结日期 i
FcSz  
annual allowance 每年免税额；年积金；年度津贴；年津 @x A^F%(  
annual balance 年度余额 8yDsl  
annual disposable income 每年可动用收入 P*%P"g  
annual estimates 周年预算 _*{Lha  
annual fee 年费 jLO$[c`;  
annual general meeting 周年大会 {(asy}a9K  
annual growth rate 年增率；每年增长率 7B5b +  
annual long-term supplement 长期个案每年补助金 kD1Nq~h2  
annual pensionable emolument 可供计算退休金的年薪 c3c3T`B  
annual report 年报 cH:&S=>h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p/7'r  
annual return 周年报表；周年申报表；每年报税表格 0Krh35R_)F  
Annual Return Rules 《周年报表规则》 x;} 25A|  
annual review of consumer prices 每年消费物价回顾 :J x%K  
annual roll-forward basis 逐年延展方式 aMkuyqPf{  
annual salary 年薪 ea`6J  
annual statement 年度报表；年度决算表 D^p)`*  
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 Zy?!;`c*{  
annuitant 年金受益人 #uC}IX2n  
annuity 年金 rFm?Bu  
annuity contract 年金合约 s?k:X ~m  
annuity on human life 人寿年金 aZa1eE  
antecedent debt 先前的债项 y@2"[fo3~  
ante-dated cheque 倒填日期支票 \h0+` ;Q  
anticipated expenditure 预期开支 4f~q$Sf]<  
anticipated net profit 预期纯利 saQo]6#  
anticipated revenue 预期收入 e}7!A  
anti-inflation measure 反通货膨胀措施 ;Oq>c=9%  
anti-inflationary stance 反通货膨胀立场 lZ2gCZ  
apparent deficit 表面赤字 >XRf= :3  
apparent financial solvency 表面偿债能力 []yIz1P=j  
apparent partner 表面合伙人 n
i )G  
application for personal assessment 个人入息课税申请书 xdaq` ^Bbt  
application of fund 资金应用 $3ZQ|X[|+  
application to release as liquidator and to destruct the books of accounts and documents {9j0k`A  
申请免除清盘人职务及毁灭帐簿与文件 $rbr&TJ  
appointed actuary 委任精算师 >){}nlQf  
appointed auditor 委任核数师；委任审计师 M)wNu  
appointed trustee 委任的受托人 r9b(d]  
appointer 委任人 s,/C^E  
apportioned pro rata 按比例分摊 yiH;fK+x  
apportionment 分配；分摊 **AkpV)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ro<5c_k  
apportionment formula 分摊方程式 2lN0Sf@  
apportionment of estate duty 遗产税的分摊 jJ2{g> P0P  
appraisal 估价；评估 ^HTvw~]5  
appreciable growth 可观增长 0A8G8^T  
appreciable impact 显着影响 a?Y>hvI  
appreciable increase 可观增长 If'N0^'W  
appreciation 增值；升值 /1.Z=@7  
appreciation against other currencies 相对其他货币升值 9ku|w#%I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E0!0 uSg&  
appreciation tax 增值税 #\_FSr fX  
appropriation 拨款；拨用；拨付 =dQF}-{!  
appropriation account 拨款帐目 ^)|tf\4  
Appropriation Bill 拨款法案 6-5{7E}/b  
appropriation-in-aid system 补助拨款办法 mT|r:Yr:  
approved assets 核准资产 el<[Ng[  
approved basket stock 认可一篮子证券 qM3(OvCt  
approved budget 核准预算 30sA\TZ  
approved charitable donation 认可慈善捐款 {S@, ,  
approved charitable institution 认可慈善机构 u'T>Y1I  
approved currency 核准货币；认可货币 :qShP3^  
approved estimates 核准预算 X%;4G^%ZI  
approved estimates of expenditure 核准开支预算 %Br1b6 V  
approved overseas insurer 核准海外保险人 /%{CJ0Y  
approved overseas trust company 核准海外信托公司 *lheF>^  
approved pooled investment fund 核准汇集投资基金 +OSSgY$  
approved provident fund scheme 认可公积金计划 8LuU2Lo  
approved provision 核准拨款 &&"+\^3  
approved redeemable share 核准可赎回股份 oJE<}~_k  
approved regional stock 认可地区性证券 AnZy oa  
approved retirement scheme 认可退休金计划 ye}86{l  
approved subordinated loan 核准附属贷款 G#E8xA"{/  
arbitrage 套戥；套汇；套利 G \$x.  
arbitrageur 套戥者；套汇者 lm+s5}*%o  
arbitrary amount 临时款项 Gsm.a  
arrangement 措施；安排；协定 <<@F{B7h  
arrears 欠款 .+lx}#-#  
arrears of pay 欠付薪酬 X@A8~kj1  
arrears of revenue 逾期未收税款；逾期未收的帐项 w`=XoYQl~*  
articles of association 组织章程；组织细则；组织章程细则 9El{>&Fs4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /}eb1o  
ascertainment of profit 确定利润 dn_l#$ U  
"Asia Clear" “亚洲结算系统” eG
.s|0`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #nj;F'O](  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yio8BcXH54  
Asian Development Fund [ADF] 亚洲发展基金 &$~irI  
Asian dollar bond 亚洲美元债券 a:1$idj  
Asian dollar market 亚洲美元市场 ClPE_Cfw~  
Asian dollar rate 亚洲美元利率 >I+p;V$@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 '@^mesMG  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3A! |M5  
asked price 沽盘；喊价；索价；卖方报价 p@@*F+  
assessable income 应评税入息 YYe=
E,q  
assessable loss 应评税亏损 IfP?+y
Pa  
assessable profit 应评税利润 S.U#lAn(  
assessable value 应评税值 m1sV~"v;  
assessed profit 估定利润 2frwU~y  
assessed value 经评估价值 ,"?8  
assessment 评税；评定；估价；评税单 Nr*o RYY  
assessment number 评税编号；估价编号 b |ijkys  
assessment of additional tax 补加税评税 < 7*9b  
assessment of performance 业绩评估；实绩评价 .W\x{h  
Assessor 评税主任 <Iil*
\SC  
asset price bubbles 资产价格泡沫 -x!JTx[K  
asset-backed securities 具资产保证的证券 hN\Q&F!  
assets accretion 资产增值 ;[:IC^9fv  
assets and liabilities 资产与负债 Fgi;%  
assets betterment statement 资产递增表；资产改进表 AU8sU?=  
assets lending 实物放款；有抵押贷款 wOEc~WOd  
assets of the company passing on the death 死者去世时转移的公司资产 JL7;l0#  
assets pledged as security for liabilities 用作负债抵押的资产 wEU=R>j
.  
assets portfolio 资产投资组合 T#&X7!4  
assets price 资产价格 ZdT-  
assets quality 资产质素 Jpn= ^f[rm  
assets realization 资产变现 !-JvVdM;(  
assets refinancing arrangement 资产再集资安排 zu,Yu
q  
assets securitization 资产证券化 {}H/N  
assets situated outside Hong Kong 在香港以外地方的资产 $qR@;=  
assets stripping 削减资产；拆卖资产 nJwP|P_  
assets value 资产值 }V 4u`=  
assignee 承让人 UC.kI&A  
assignment 转让；转让书；转让契 MIqH%W.ru  
assignment of interest 权益转让 -\25&m!+  
assignment of letters patent and trade mark 专利证书及商标转让 3sl6$NKo  
assignment of property 物业转让；物业转让书 *bzqH2h8  
assignment right 转让权 Tsdgg?#  
assignor 转让人 {"|la;*I  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j-| !QlB  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Bc'Mj=>;  
associate member 附属会员 3XDuo|(  
associated body corporate 相联法人团体 FRsp?i K)  
associated company 相联公司；联属公司 Fv:x>qZr@  
associated corporation 相联法团 *qFl&*h}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b&RsxW7  
公认会计师公会〔英国〕 G\~?.s|^  
Association of Futures Exchange Brokers 香港期货经纪协会 .dwbJT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 jI9#OEH_g  
association of underwriters 承保人组织 8=g~+<A  
assumption of control 接管
LyG`q3@  
assurance 担保；保险；转易；转易书 28 zZ3|Z3  
assurance of interest 权益的转易 ~6+>2|wIS  
at 19XX price 按一九ＸＸ年价格计算 e2L>"/  
at a discount 按赔价计算；按贴水价格计算；打折扣 35:R
sL  
at a premium 按溢价计算；按升水价格计算 59~mr:*sF  
at call 通知付款；按通知 Emw]`  
at constant market price 按固定市价计算 G9@5 !-  
at constant price 按固定价格计算 $lAdh  
at cost 按成本计算 LZQG.  
at current market price 按当时市价计算；按现时市价计算 e7plL^^`  
at current price 按当时价格计算；按现时价格计算
CY$ 1;/  
at factor cost 按要素成本计算；按生产要素成本计算 Q% ^_<u  
at money-of-the-day price 按付款当日价格计算 l8e)|MSh  
at or better 按指定或较佳价位〔买卖指令〕 K>n@8<7  
at par 按面值计算；平价 qq@]xdl  
at sight 见票即付 j3u!lZ}U  
at the close 按收市盘 >:BgatyP
H  
at the opening 按开市盘 n'%cO]nS
x  
attestation 见证；见证条款 at1oxmy  
at-the-money option 平价期权 *e:2iM)8~  
attorney 受权人；受托代表人 W
C b5  
attornment 新拥有人承认书 A+FQmLS  
attributable profit 可归属利润 D}UgC\u  
attributable share value 可归属股份价值 -#R63f&  
Auckland Stock Exchange 奥克兰证券交易所 AoK;6je`K^  
auction 拍卖 uO1^nK  
auctioneer 拍卖商 v9(N}hoP  
audit 审计；核数 G&4D0f  
Audit Commission 审计署 c5pK%I}O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6X$nZM|g,  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 XinKG<3!  
audit review 帐目审查 `G=+qti  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wB+F/]]|N  
audited account 审计帐目；经审计的帐目 nP|ah~ q  
audited annual account 经审计的周年帐目 WcpH="vm  
audited balance sheet 经审计的资产负债表 _,I~1"  
auditor 核数师；核数主任；审计师 IoV"t
,  
auditor's certificate 核数师证明书；审计师证明书 n8D'fvY  
auditor's report 核数师报告；审计师报告 /UaQ2h\  
Aussie bond 澳元债券 +?{LLD*2e  
austerity budget 紧缩预算 MJa`4[/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Yq:/dpA_  
Australia All Ordinaries Index 澳洲所有普通股票指数 n"R$b:  
Australian Dollar [AUD] 澳元 psS
^  
Australian Options Market 澳大利亚期权市场 +.$:ZzH#  
Australian Securities Commission 澳洲证券事务监察委员会 ]*0t?'go'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U<'$ \P  
Australian Stock Exchange 澳大利亚证券交易所 r 2{7h>  
Austrian Schilling [ATS] 奥地利先令 e`5:46k|  
authentication 认证；鉴证 qc.9GC  
authority to purchase 委托购买证；委购书 -7EwZRS@9  
authorization 认可；核准；授权；授权书 j",*&sy  
authorization by direction 指示授权 .&K?@T4l  
authorization by instruction 指令授权 JBISA _Y  
authorization by warrant 令状授权 s GrI%3[e"  
authorization of unit trust 单位信托的认可 ~\%H0.P6  
authorized agent 指定代理人 HS
1{4/  
authorized capital 法定资本 $=C `V  
authorized clerk 出市员 A~LTi  
authorized dealer 认可交易商 u4[JDB7t
H  
authorized financial institution 认可财务机构 uR!'v  
authorized fund 认可基金 LI"N^K'z  
authorized fund house 获授权的基金公司；认可基金公司 u#->?  
authorized institution 认可机构 mrVN&.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6-nf+!#G  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eJEcLK3u  
authorized insurer 获授权保险人；获认可承保人 ;[|+tO_  
authorized investment 特准投资项目  yT(86#st  
authorized person 获授权人 #;"lBqxY`  
authorized representative 获授权代表 Qk^}  
authorized share capital 法定股本 ^;Yjs.bI`F  
automated quotation system 自动报价系统 **ls 4CE<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] TQ5kT?/{  
自动交易系统〔香港期货交易所有限公司〕 X)8Edw[?N3  
automatic adjustment mechanism 自动调整机制 U.|0y=  
automatic adjustment system 自动调整系统 [,|4%Y  
Automatic Clearing House 自动票据交换所 a#3,qp!  
automatic exchange rates accumulation system 自动化汇率累集系统 \(1WLP$2U  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V>Nw2u!!  
automatic teller machine [ATM] 自动柜员机 6x8lnXtA  
autopay 自动转帐 mS]soYTQ  
available assets 可用资产 m=]}Tn  
available fiscal reserve 现存财政储备 4Y
@q.QP  
available profit 可用利润 c5{3  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 +#g4Crb  
average 平均；平均数；海损 g^:7mG6C  
average basic salary 平均基本薪金 Q!W+vh  
average consumer expenditure 平均消费开支；一般消费开支 Uql7s:!,U  
average cost 平均成本 SwhArvS  
average cost of land production 增辟土地平均成本 k#/%#rQM  
average daily turnover 平均每日成交额 0bR})}a+Yg  
average daily wage rate 平均每日工资率 &n&ndq  
average expenditure pattern 平均开支模式 ^g n7DiIPH  
average growth rate 平均增长率 EeS VY  
average net fixed assets 固定资产平均净值 ZDl(q~4?z  
average of relatives 相对价格平均数 |",/  
average price 平均价格 ILXVyU  
average propensity to consume 平均消费倾向；一般消费倾向
hj
Y)W;  
average propensity to save 平均储蓄倾向；一般储蓄倾向 FtxmCIVIV~  
average rate 平均率 =h}IyY@o  
average revenue 平均收入；平均收益 _cXLQ)-  
average stock 平均库存；平均存货 4 O~zkg  
average yearly rent 平均年租 4w0Y(y  
avoidance of double taxation 避免双重课税 YW
)&IA2  
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 X"qC&oZmf  
d*xKq"+ &E  
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