一些有用的会计术语(也不知道发的地方对不对)A

A: e%M;?0j  
A share Ａ股；甲类股份 wQf-sk#  
abatement of tax 减税；减扣免税额 ?z+eWL  
ABN AMRO Bank N.V. 荷兰银行 {YC@T(  
above-the-line expenditure 线上项目支出；经常预算支出 ]/6z; ~3U  
above-the-line receipt 线上项目收入；经常预算收入 IPpN@  
ABSA Asia Limited 南非联合亚洲有限公司 y.k~Y0  
absolute change 绝对数值变更 !BF; >f`  
absolute expenditure 实际开支 ^7*11%Q  
absolute guideline figure 绝对准则数字 >Tx?%nQ  
absolute interest 绝对权益 TX/Xt7#R:  
absolute order of discharge 绝对破产解除令 |e&\<LwsP  
absolute profit margin 绝对利润幅度 3}1u
\(Mf  
absolute value 实值；绝对值 (9d&  
absolutely vested interest 绝对既得权益 BlO<PMmhT&  
absorbed cost 已吸收成本；已分摊成本 o-HT1Hc!  
absorption 吸收；分摊；合并 ^\% (,KNo  
absorption rate 吸收率；摊配率；分摊率 8,%^ M9zBP  
ACB Finance Limited 亚洲商业财务有限公司 2,F.$X  
acceptable form of reciprocity 合理的互惠条件 ;(%QD 3>  
acceptable rate 适当利率；适当汇率 Ax@$+/Z!  
acceptance agreement 承兑协议 ~~P5k:  
acceptance for honour 参加承兑
kTB0b*V  
acceptor 承兑人；接受人；受票人 Zx@a/jLO[n  
acceptor for honour 参加承兑人 'LC1(V!_j  
accident insurance 意外保险 }<r)~{UV  
Accident Insurance Association of Hong Kong 香港意外保险公会 $PPi5f}HD  
accident insurance scheme 意外保险计划 B$K=\6o  
accident year basis 意外年度基准 Q&;9x?e  
accommodation 通融；贷款 ?V=ZIGj  
accommodation bill 通融票据；空头票据 ru%y  
accommodation party 汇票代发人 EZGIf/ 3  
account balance 帐户余额；帐户结余 pv&sO~!iC  
account book 帐簿 eByz-,{P  
account collected in advance 预收款项 e*C(q~PQ  
account current book 往来帐簿 3"i-o$P  
account of after-acquired property 事后取得的财产报告 B9 uoVcW  
account of defaulter 拖欠帐目 WH}y"W  
account payable 应付帐款 {P./==^0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^CX6&d  
account receivable 应收帐款 e T{ 4{  
account receivable report 应收帐款报表 xCTML!H  
account statement 结单；帐单；会计财务报表 RqrdAkg  
account title 帐户名称；会计科目 P@B]

 
accountant's report 会计师报告 reWot&;  
Accountant's Report Rules 会计师报告规则 ^x,YW]AS}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 O/Crd/  
Accounting Arrangements 《会计安排》 t:Q*gWRh  
accounting basis 会计基础 Lq^)R  
accounting by Official Receiver 破产管理署署长呈交的帐目 {
\5
  
Accounting Circular 《会计通告》 =T@1@w  
accounting class 会计类别 )
10+@d  
accounting date 记帐日期；会计结算日期 # W']6'O  
accounting for money 款项核算 teF9Q+*~  
Accounting Officer 会计主任 \b x$i*  
accounting period 会计报告期；会计期  kJ}`V  
accounting policy 会计政策；会计方针 ~0$&3a<n1  
accounting practice 会计惯例 FZlWsp=  
accounting principle 会计准则 oc`H}Wvn  
accounting record 会计记录 F4
1=b4/  
accounting report 会计报告 n>YKa)|W`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,
"ZMRq  
Accounting Society of China 中国会计学会 ?a5!H*,  
accounting statement 会计报表 T5h H  
accounting system 会计制度；会计系统 4[eXe$  
accounting transaction 会计事项；帐务交易 cwg"c4V  
accounting treatment 会计处理 6_Y,eL]"  
accounting year 会计年度 ,O(hMI85]  
accretion 增值；添加 vs4>T^8e  
accrual 应计项目；应累算数目 8ib:FF(= u  
accrual basis 应计制；权责发生制 GTd,n=  
accrual basis accounting 应计制会计；权责发生制会计 N6:`/f+A>T  
accrue 应累算；应计 lf,5w  
accrued benefit 应累算利益 k,*XG$2h  
accrued charges 应计费用 k(HUUH_z  
accrued cumulative preference share dividend 应累算的累积优先股股息 hgq;`_;1,  
accrued expenses 应累算费用 *EH~_F  
accrued interest payable 应付利息；应计未付利息 hVY$;s  
accrued interest receivable 应收利息；应计未收利息 !Uo4,g6r+  
accrued right 累算权益 @VEb{ w[H  
accruing profit 应累算的利润 bt?5*ETA  
accumulated fiscal reserve 累积财政储备 @yYkti;4-  
accumulated profit 累积利润；滚存溢利 TLH1>pY&  
accumulated reserve 累积储备 N!}f}oF  
accumulation of surplus income 累积收益盈余 >(<f 0  
acquired assets 既得资产 {Sh ;(.u^  
acquisition 收购；购置；取得 hZb_P\1X  
acquisition cost 购置成本 Pq$n5fZC!  
acquisition expenses 购置费用 SXh-A1t  
acquisition of 100% interest 收购全部股权 ^\m![T\bX  
acquisition of control 取得控制权 (
bS&D/N.  
acquisition of fixed assets 购置固定资产 ;uGv:$([g  
acquisition of shell “买壳” Vurqt_nb  
acquisition price 收购价 pb,d'z\S  
act of God 天灾 ~xTt204S  
acting partner 执事合伙人 AbM'3Mkz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <P<z N~i9j  
active partner 积极参与的合伙人 Q>z8IlJ}  
active trading 交投活跃 ueNS='+m  
actual circulation 实际流通 8ao_i=&x  
actual cost 实际成本 H5an%kU|j  
actual expenditure 实际开支；实际支出 Id9TG
/H7  
actual income 实际入息；实际收入；实际收益 ]?4hyN  
actual market 现货市场 >$7B wO  
actual price 现货价；实际价格 ['D]>Ot68  
actual profit 实际利润 4,ag(^}=  
actual quotation 实盘；实际价位；实际报价 x{n=;JD  
actual year basis 按实际年度计算 rJB}qYD  
actuals 实货 #dHa,HUk  
actuarial investigation 精算调查 a+QpM*n7Lq  
actuarial principle 精算原则 !)$Zp\Sg  
actuarial report 精算师报告 '3;b@g,  
Actuarial Society of Hong Kong 香港精算学会 J}t%p(mb  
actuarial valuation 精算师估值 wd6owr  
actuary 精算师 k?}Zg*  
ad referendum agreement 暂定协议；有待覆核的协定 %iB,IEw  
ad valorem duty 从价税；按值征税 L/[K"  
ad valorem duty system 从价税制 l,).p  
ad valorem fee 从价费 <VE@DBWyl~  
ad valorem tariff 从价关税 /L3:  
additional allowance 额外免税额 F'Z,]b'st3  
additional amount for unexpired risk 未过期风险的额外款额 7:@'B|  
additional assessable profit 补加应评税利润 KPki}'GO  
additional assessment 补加评税 Y);=TM6s  
additional commitment 额外承担 d(K+);!  
additional commitment vote 额外承担拨款 xz]~ jL@-]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Dv6}bx(  
additional dependent parent allowance 供养父母额外免税额 ~J]qP#C  
additional provision 额外拨款 D_MmW  
additional stamp duty 附加印花税 gG
uO  
additional tax 补加税罚款；补加税款 d-%hjy3N  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P<-@h1p,  
adjudged bankrupt 被裁定破产 +[ZY:ZQ  
adjudicated bankrupt 裁定破产人 .)3<Q}>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 HZOMlOZ  
adjudication of bankruptcy 裁定破产；宣告破产 p<%d2@lp  
adjudication of insolvency 裁定无力偿还债务 Rb;'O89Hj@  
adjusted actual 经调整的实数；调整后的实数 I=#$8l.*  
adjusted current assets 经调整的流动资产；调整后的流动资产 iow"n$/  
adjusted figure 经调整的数字；调整后的数额 n{jGOfc  
adjusted liabilities 经调整的负债；调整后的负债 n+p }\msH  
adjusted loss 经调整的亏损；调整后的亏损 p4QU9DF  
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 A}w/OA97RO  
adjusted profit 经调整的利润；调整后的利润 o;*Q}Gr<M  
adjusted surplus 经调整的盈余额；调整后的盈余额 |BYRe1l6l  
adjusted value 经调整的价值；调整后的价值 `@%LzeGz  
adjustment 调整；修订；理算〔保险〕 u@^LW<eD  
adjustment centre 调剂中心 HKeK<V  
adjustment lag 调整过程的时间差距；调整时差 06jQE2z2R  
adjustment mechanism 调整机制 I 6O  
adjustment of loss 亏损调整 tBSW|0  
adjustment process 调整过程；调整程序 R-14=|7a-  
adjustment range 调整幅度 j1Ezf=N6`  
administered exchange rate 受管制汇率 {G-kNU  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "jCu6
Rjd  
administration expenses 行政费用 _Ey5n!0:  
administration fee 手续费；行政费 8EY:tzw  
administration in bankruptcy 破产管理 ZC8wA;
!z^  
administration order 遗产管理令 k=^xVQuI  
administrator 管理人；遗产管理人 P {'b:C  
administrator of the estate 遗产管理人 DwF hK*  
admission of debt 债项承认书 P~dcW  
admission of proof 接纳债权证明 *ui</+  
advance 放贷款项；垫付款项；预支款项；预付款项 n@w%Z
l  
advance account 暂支帐目；预付款帐户 h];I{crh  
advance compensation 预付补偿金 JI5Dy>u:  
advance from shareholder 股东垫款 n!(F, b  
advance pending reimbursement 预支以待日后付还 \NC3'G:Ii  
advanced economy 先进经济体系 2rMpgV5  
advancement 预付；预付财产 V.Mry`9-  
advances warrant 垫款令 K^[?O{x^B  
advancing 贷出 MQ4KdqgP  
adverse balance 逆差 I:.s_8mH}  
adverse exchange 逆汇 x"g&#Vq ~  
advertisement addressed to shareholders 在报章刊登的致股东通告 v0y(58Rz.  
advice for collection 托收通知书 e(yh[7p=  
advice of drawing 提款通知书；汇票通知书 ;d?R:Uw8  
advice of payment 付款通知
_4f;<FL  
Advisory Committee [Securities and Futures Commission] j!ch5A  
谘询委员会〔证券及期货事务监察委员会〕 ~s{$WL&  
Advisory Committee on Diversification 经济多元化谘询委员会 =lC7gS!U  
affidavit 誓章；遗产申报誓章 gFh*eCo   
affidavit of no receipt 述明无收款的誓章 fR|A(u#9  
affiliate 联号；联营公司；附属公司
3CJwj  
affiliated company 附属公司；联号；联营公司 nP$9CA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ##{taR8  
affordability 负担能力 =Sv/IXX\di  
African Development Bank [AfDB] 非洲开发银行 -HuA \0J  
after-acquired property 事后取得的财产 o(HbGHIP  
after-hours dealing 市后交易 Q.[0ct  
after-tax profit 税后盈利；税后利润；税后溢利 OKV8zO  
agency agreement 代理协议 5X+A"X ;C  
agency expenses 代理机构的开支 dRDnJc3  
agency fee 代理费 'VbiVLWD  
Agency Law 《代理法》 Xeajxcop#  
agent 代理人；承销人 W4N{S.#!  
agent of company 公司代理人 {8aTV}Ha2  
agent's fee 代理人费；经纪费 n|;Im&,  
aggregate 总计；总数；总体数字 _j3fAr(V  
aggregate amount 总款额；总额 D]}G.v1  
aggregate assets and liabilities 总体资产与负债 g5yJfRLxp  
aggregate at constant price 按固定价格计算的总体数字 "oD[v  
aggregate demand 总需求 $^P0F9~0  
aggregate gross position 总持仓量 #`IN`m|  
aggregate limit 总限额 =Uh$&m  
aggregate of salaries tax 合计薪俸税 m2o0y++TjW  
aggregate performance 总体表现；总体业绩 PM+[,H  
aggregate supply 总体供应 >/|*DI-HJ  
aggregate surplus 总盈余 Dj+f
]~  
aggregate total 整体总额 OCUr{Nh  
aggregate value 总值；合计价值 vbNBLCwug  
aggregated basis 合计基准 _LPHPj^Pg  
aggregated net chargeable income 合计应课税入息实额 /NlGFO*Z  
aggregation 合并计算；合计；总和 pGZ8F  
aggregation of incomes of husband and wife 夫妇入息合并计算 q@qsp&0/  
aggregation of property 财产的总和 eJSxn1GW  
agio 差价；贴水 +H.`MZ=  
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》 i$@:@&(~Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^_6|X]tz1T  
《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》 G"6 !{4g  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment B6"0OIDY"  
《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》 ,>M[@4`,U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Vj-h;rB0z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "zc l|@  
agreement for a settlement 授产协议 @oNXZRg6  
agreement for assignment 转让协议 %RVZD#zr  
agreement for sale 售卖协议；买卖协议 pI[uUu7O  
agreement for sale and purchase 买卖协议 >Q/Dk7#  
agreement for the payment of interest 支付利息协议 pJ=#zsE0  
agreement for the repayment of money 还款协议 n?Q|)2 2  
agreement of reinsurance 再保险协议 !W\+#ez  
Agricultural Bank of China 中国农业银行 u y+pP!<  
air passenger departure tax 飞机乘客离境税 =vPj%oLp'a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [Zrr)8A  
airport tax 机场税 z{6Z 11|  
alcohol duty 酒精税 Zc yc*{DS  
alienation 让与；让渡；转让 H.;Q+A,8^  
alimony 生活费；赡养费 *I+Q~4  
All Ordinaries Index [AOI] 所有普通股指数 >sF)BoLc  
all risks 全险；综合险 5tnlrqC  
All Sales Record for Stock Market 《股票市场成交报告》 No$3"4wk  
Allied Capital Resources Limited 新联财务有限公司 pdMc}=K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <$YlH@;)`a  
allocation letter 拨款信件 5^cCY'I  
allocation of fund 分配款项；预留款项 YQ}o?Q$z  
allocation of profit 利润分配；溢利分配 Q
/?$x*\>  
allocation warrant 拨款令 $j~RWfw-  
allotment 分配；配股 }b}m3i1  
allotment notice 股份配售通知；配股通知 g7|@  
allotment of shares 股份分配 b$7 +;I;  
allowable 可获宽免；免税的 [WJ+h~~ o  
allowable business loss 可扣除的营业亏损 Zfw,7am/  
allowable expenses 可扣税的支出 ,+VGSd  
allowance 免税额；津贴；备抵；准备金 NlqImM=r,  
allowance for debts 债项的免税额 `XKLU
 
allowance for depreciation by wear and tear 耗损折旧免税额 2eogY#  
allowance for funeral expenses 殡殓费的免税额 m'U0'}Ld};  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y7{?Ip4[  
allowance for repairs and outgoings 修葺及支出方面的免税额 GY*p?k<i  
allowance to debtor 给债务人的津贴 JJnH%Q  
alteration of capital 资本更改 pCDmXB  
alternate trustee 候补受托人 bD^o
wa  
amalgamation 合并 ("@!>|H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =M1I>  
ambit of charges 征税范围；收费范围 TC('H[ ]  
amended valuation 经修订的估值 mq l Z?-  
American Commodities Exchange 美国商品交易所 sKWfXCd  
American Express Bank Limited 美国运通银行 \['Cj*ek  
American Stock Exchange 美国证券交易所 PnTu  
amortization 摊销 ~u{uZ(~
  
amount due from banks 存放银行同业的款项 Qrv<lE1V;  
amount due from banks abroad 存放海外银行同业的款项 1 zZlC#V  
amount due from holding companies 控股公司欠款 VVZ'i.*_3?  
amount due from local banks 存放本港银行同业的款项 4*L_)z&4;  
amount due to banks 银行同业的存款 F [M,]?   
amount due to banks abroad 海外银行同业的存款 %>yL1BeA4  
amount due to holding companies 控股公司存款 ' QG?nu  
amount due to local banks 本港银行同业的存款 29rX%
09T]  
amount due to outport banks 外埠银行同业的存款 0sqFF[i  
amount for note issue 发行纸币的款额 F2WKd1U  
amount of bond 担保契据的款额 H|*m$|$,  
amount of consideration 代价款额 5R-6ji  
amount of contribution 供款数额 XX@ZQcN  
amount of indebtedness 负债款额 7/H)Az@i45  
amount of principal of the loan 贷款本金额 _w{Qtj~s|  
amount of rates chargeable 应征差饷数额 ok[i<zl;'  
amount of share capital 股本额 uZ5p#M_  
amount of sums assured 承保款额 D-c4EV  
amount of variation 变动幅度 p?!/+  
amount of vote 拨款数额 -~0^P,yQ  
amount payable 应付款额 \zkg  
amount receivable 应收款额 h\o.&6sd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )UR7i8]!0  
analysis 分析 .]u/O`c]  
ancillary risk 附属风险 \<' ?8ri#  
annual account 周年帐目；周年帐目报表；年度决算；年结 }pYqWTG  
annual accounting date 年结日期 \Z/@C lCm  
annual allowance 每年免税额；年积金；年度津贴；年津 -~1~I e2  
annual balance 年度余额 vgPCQO([  
annual disposable income 每年可动用收入 wz%-%39q%  
annual estimates 周年预算 }j%5t ~Qa  
annual fee 年费 L_T5nD^D  
annual general meeting 周年大会 }OUtsh]y  
annual growth rate 年增率；每年增长率 ]/Pn EU[  
annual long-term supplement 长期个案每年补助金 WJ#[LF!e  
annual pensionable emolument 可供计算退休金的年薪 siI;"?  
annual report 年报 Xhm c6?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b;n[mk  
annual return 周年报表；周年申报表；每年报税表格 a9gLg &  
Annual Return Rules 《周年报表规则》 %v|B *  
annual review of consumer prices 每年消费物价回顾 RP"kC4~1  
annual roll-forward basis 逐年延展方式 ;+%rw2Z,B  
annual salary 年薪 icgfB-1|i  
annual statement 年度报表；年度决算表 p+eh%2Jm  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 C]6O!Pb0  
annuitant 年金受益人 +%'(!A?*`  
annuity 年金 L,\Iasv  
annuity contract 年金合约 @]j1:PN-  
annuity on human life 人寿年金 ^!d3=}:
0  
antecedent debt 先前的债项 kmW4:EA%  
ante-dated cheque 倒填日期支票 GOPfXtkC  
anticipated expenditure 预期开支 eFgA 8kY)  
anticipated net profit 预期纯利 uT"rq:N  
anticipated revenue 预期收入 R_C)  
anti-inflation measure 反通货膨胀措施 &
yg|t5o  
anti-inflationary stance 反通货膨胀立场 dN q$}  
apparent deficit 表面赤字 & 21%zPm  
apparent financial solvency 表面偿债能力 h`q1  
apparent partner 表面合伙人 l#o  ~W`  
application for personal assessment 个人入息课税申请书 >Tgv11[  
application of fund 资金应用 qGo.WZ$  
application to release as liquidator and to destruct the books of accounts and documents <E~'.p,  
申请免除清盘人职务及毁灭帐簿与文件 4RO}<$Nx}  
appointed actuary 委任精算师 ]^E?;1$f?  
appointed auditor 委任核数师；委任审计师 vs
Pu*[%  
appointed trustee 委任的受托人 T)/eeZ$  
appointer 委任人 3fj4%P"  
apportioned pro rata 按比例分摊 M3\AY30L  
apportionment 分配；分摊 oR'm2d^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Cdn J&N{  
apportionment formula 分摊方程式 /v{I  
apportionment of estate duty 遗产税的分摊 [0!(xp^  
appraisal 估价；评估 tQ)qCk07  
appreciable growth 可观增长 D*jM1w_`  
appreciable impact 显着影响 oJ^P(]dw  
appreciable increase 可观增长 ^#pEPVkY  
appreciation 增值；升值 e'~3oqSvR  
appreciation against other currencies 相对其他货币升值 WWY6ha  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {: /}NpA$  
appreciation tax 增值税 d]9z@Pd
 
appropriation 拨款；拨用；拨付 y29m/i:  
appropriation account 拨款帐目 6k%f  
Appropriation Bill 拨款法案 J.a]K[ci  
appropriation-in-aid system 补助拨款办法 *dQSw)R  
approved assets 核准资产 >4TO=i  
approved basket stock 认可一篮子证券 3";q[&F9y  
approved budget 核准预算 =_CzH(=f#  
approved charitable donation 认可慈善捐款 dtDFoETz  
approved charitable institution 认可慈善机构 _a, s )  
approved currency 核准货币；认可货币 .-zom~N-?  
approved estimates 核准预算 4W75T2q#  
approved estimates of expenditure 核准开支预算 pglVR </  
approved overseas insurer 核准海外保险人 LVyyO3e  
approved overseas trust company 核准海外信托公司 6tZI["\   
approved pooled investment fund 核准汇集投资基金 ~N4m1s"  
approved provident fund scheme 认可公积金计划 +{]j]OP  
approved provision 核准拨款 P55fL-vo|}  
approved redeemable share 核准可赎回股份 UKGPtKE<  
approved regional stock 认可地区性证券 3]hWfj1m2  
approved retirement scheme 认可退休金计划 kJU2C=m@e2  
approved subordinated loan 核准附属贷款 gGYKEq{j(  
arbitrage 套戥；套汇；套利  7GGUV  
arbitrageur 套戥者；套汇者 l/D} X  
arbitrary amount 临时款项 @Qe0! (_=  
arrangement 措施；安排；协定 (
7Qo
 
arrears 欠款 S:}7q2:  
arrears of pay 欠付薪酬 , gHDx  
arrears of revenue 逾期未收税款；逾期未收的帐项 )b)zm2;  
articles of association 组织章程；组织细则；组织章程细则 MV"=19]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pg.%Pdr<$  
ascertainment of profit 确定利润 P>T"cv  
"Asia Clear" “亚洲结算系统” f$( e\++  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |Tw~@kT@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %O<BfIZ  
Asian Development Fund [ADF] 亚洲发展基金 f1? >h\F8  
Asian dollar bond 亚洲美元债券 d9ihhqq3}  
Asian dollar market 亚洲美元市场 }Jw,>}  
Asian dollar rate 亚洲美元利率 (H]AR8%W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s2?&!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Xj*Wu_  
asked price 沽盘；喊价；索价；卖方报价 U*:!W=XN  
assessable income 应评税入息 YIE<pX4Q7)  
assessable loss 应评税亏损 AW .F3hN)  
assessable profit 应评税利润 RSds8\tk  
assessable value 应评税值 Z)!C
'cb  
assessed profit 估定利润 8t`?#8D}  
assessed value 经评估价值 }G=M2V<L  
assessment 评税；评定；估价；评税单 /?!u{(h}  
assessment number 评税编号；估价编号 R]dg_Da  
assessment of additional tax 补加税评税 SuznN L=/$  
assessment of performance 业绩评估；实绩评价 PH"%kCI:  
Assessor 评税主任 E]6 6]+;0_  
asset price bubbles 资产价格泡沫 .hiSw  
asset-backed securities 具资产保证的证券 l, wp4Ll  
assets accretion 资产增值 wBzC5T%,  
assets and liabilities 资产与负债 AGno6
g  
assets betterment statement 资产递增表；资产改进表 iE{&*.q_}>  
assets lending 实物放款；有抵押贷款 B *v
M0  
assets of the company passing on the death 死者去世时转移的公司资产 hph4`{T  
assets pledged as security for liabilities 用作负债抵押的资产 Al'3?  
assets portfolio 资产投资组合 'S~5"6r  
assets price 资产价格 l,:F  
assets quality 资产质素 |o@%dH  
assets realization 资产变现 +V+a4lU14  
assets refinancing arrangement 资产再集资安排 K^$=dLp  
assets securitization 资产证券化 H"KCK6  
assets situated outside Hong Kong 在香港以外地方的资产 07)yG:q*x  
assets stripping 削减资产；拆卖资产 +#By*;BJ  
assets value 资产值 n(Uyz`qE  
assignee 承让人 }
%z  
assignment 转让；转让书；转让契 S$3JMFA  
assignment of interest 权益转让 fh{`Mz,o  
assignment of letters patent and trade mark 专利证书及商标转让 U&xUfBDt  
assignment of property 物业转让；物业转让书 =EIkD9u  
assignment right 转让权 &{RDM~  
assignor 转让人 <Qq*p  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -+5>|N#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6#yUc_5 \  
associate member 附属会员 b\ PgVBf9  
associated body corporate 相联法人团体 iUwzs&frd  
associated company 相联公司；联属公司 S$k&vc(0  
associated corporation 相联法团 ExM,g'7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bfO=;S
]b!  
公认会计师公会〔英国〕 9Ee'Cm  
Association of Futures Exchange Brokers 香港期货经纪协会 
8[>zG
2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 a6H%5N  
association of underwriters 承保人组织 e*!kZAf  
assumption of control 接管 m3ff;,  
assurance 担保；保险；转易；转易书 <1pEwI~  
assurance of interest 权益的转易 aP`P)3O6)1  
at 19XX price 按一九ＸＸ年价格计算 +O5hH8<&b  
at a discount 按赔价计算；按贴水价格计算；打折扣 Q &t<Y^B  
at a premium 按溢价计算；按升水价格计算 gJhiGYx  
at call 通知付款；按通知 zT[!o j7  
at constant market price 按固定市价计算 {PmZ9  
at constant price 按固定价格计算 +*^H#|!  
at cost 按成本计算 Df#l8YK#  
at current market price 按当时市价计算；按现时市价计算 8V(pugJ  
at current price 按当时价格计算；按现时价格计算 Kg$Mx  
at factor cost 按要素成本计算；按生产要素成本计算 ??T#QQ
 
at money-of-the-day price 按付款当日价格计算 G\?YK.Y>  
at or better 按指定或较佳价位〔买卖指令〕 p:%loDk  
at par 按面值计算；平价 1.X@;  
at sight 见票即付 L-\GHu~)  
at the close 按收市盘 X7wKy(g  
at the opening 按开市盘 4X$Qu6#i  
attestation 见证；见证条款 cAc@n6[`3  
at-the-money option 平价期权 |CzSU1ma  
attorney 受权人；受托代表人 M[u
A@  
attornment 新拥有人承认书 &=Wlaa/,&  
attributable profit 可归属利润 LK"69Qx?5q  
attributable share value 可归属股份价值
eY\yE"3  
Auckland Stock Exchange 奥克兰证券交易所 )ANmIwmC#  
auction 拍卖 r9lR|\Ax2U  
auctioneer 拍卖商 _y>~ yZx  
audit 审计；核数 _y3Xb`0a  
Audit Commission 审计署 Z<4AL\l 98  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {_Gs*<.  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 X$pJ :M{F$  
audit review 帐目审查 * H9 8Du  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )Z VD+X  
audited account 审计帐目；经审计的帐目  ][]  
audited annual account 经审计的周年帐目 ?rup/4|  
audited balance sheet 经审计的资产负债表 yA>nli=  
auditor 核数师；核数主任；审计师 42{:G8  
auditor's certificate 核数师证明书；审计师证明书 h*Pc=/p  
auditor's report 核数师报告；审计师报告 @]#1(9P  
Aussie bond 澳元债券 d:{O\   
austerity budget 紧缩预算 j w9b)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =>dGL|  
Australia All Ordinaries Index 澳洲所有普通股票指数 AFfAtu  
Australian Dollar [AUD] 澳元 )tpL#J  
Australian Options Market 澳大利亚期权市场 {>%&(  
Australian Securities Commission 澳洲证券事务监察委员会 xRsWI!d+|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w'3iY,_ufC  
Australian Stock Exchange 澳大利亚证券交易所 FkRo _?  
Austrian Schilling [ATS] 奥地利先令 Ib0ZjX6  
authentication 认证；鉴证 EU/8=JA1  
authority to purchase 委托购买证；委购书 W"3ph6[eW  
authorization 认可；核准；授权；授权书 *cnNuT  
authorization by direction 指示授权 pXK^Y'2C!  
authorization by instruction 指令授权 I)W`sBL  
authorization by warrant 令状授权 lu6(C  
authorization of unit trust 单位信托的认可 eNu7~3k}  
authorized agent 指定代理人 s|B3~Q]  
authorized capital 法定资本 CsifKHI  
authorized clerk 出市员 lUiL\~Gq  
authorized dealer 认可交易商 PAOJ\U  
authorized financial institution 认可财务机构 @oad,=R&  
authorized fund 认可基金 .K<Q&  
authorized fund house 获授权的基金公司；认可基金公司 ^w06<m  
authorized institution 认可机构 u=_mvN  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bD8Gwi=iiu  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1~QPG\cdIX  
authorized insurer 获授权保险人；获认可承保人 CC^'@~)?  
authorized investment 特准投资项目 9]wN Bd  
authorized person 获授权人 %-e 82J1  
authorized representative 获授权代表 5-xX8-ElYz  
authorized share capital 法定股本 *C=>X193U  
automated quotation system 自动报价系统 A6iq[b]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] f.`*Qg L  
自动交易系统〔香港期货交易所有限公司〕 NL0n009"c$  
automatic adjustment mechanism 自动调整机制 AlW66YAuQ  
automatic adjustment system 自动调整系统 Clb@$,  
Automatic Clearing House 自动票据交换所 }k G9!sf  
automatic exchange rates accumulation system 自动化汇率累集系统 A7hVHxNJ-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R#8L\1l  
automatic teller machine [ATM] 自动柜员机 a"g!
e^  
autopay 自动转帐 7;(UF=4  
available assets 可用资产 )M//l1  
available fiscal reserve 现存财政储备 Q7COQ2~K   
available profit 可用利润 \<6CZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Y.ToIka{  
average 平均；平均数；海损 }sO&. ME  
average basic salary 平均基本薪金 1&(V  
average consumer expenditure 平均消费开支；一般消费开支 Jl9k``r*  
average cost 平均成本 %O;bAC_M  
average cost of land production 增辟土地平均成本 >q1L2',pK  
average daily turnover 平均每日成交额 1!T1Y,w  
average daily wage rate 平均每日工资率 f\>M'{cV  
average expenditure pattern 平均开支模式 Y6L~K?  
average growth rate 平均增长率 0aa&m[Mk  
average net fixed assets 固定资产平均净值 ;<2G  
average of relatives 相对价格平均数 a1y-3z  
average price 平均价格 ?r2` Q  
average propensity to consume 平均消费倾向；一般消费倾向 =j*$ |X3W  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &<U0ZvrsH  
average rate 平均率 YgV817OV  
average revenue 平均收入；平均收益 !*. -`$x  
average stock 平均库存；平均存货 :#?5X|Gz  
average yearly rent 平均年租 qF-@V25P  
avoidance of double taxation 避免双重课税 
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 <\ :Yk  
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