一些有用的会计术语(也不知道发的地方对不对)A

A: qWO]s=V!  
A share Ａ股；甲类股份 's[BK/  
abatement of tax 减税；减扣免税额 \2Og>{"U  
ABN AMRO Bank N.V. 荷兰银行 Xlv#=@;O]  
above-the-line expenditure 线上项目支出；经常预算支出 -\kXH"%  
above-the-line receipt 线上项目收入；经常预算收入 e40udLH~x  
ABSA Asia Limited 南非联合亚洲有限公司 @Y UY9+D&  
absolute change 绝对数值变更 $J"%I$%X=  
absolute expenditure 实际开支 EqnpMHF  
absolute guideline figure 绝对准则数字 {pDTy7!Hs  
absolute interest 绝对权益 UP;Q=t  
absolute order of discharge 绝对破产解除令 dk_,YU'z  
absolute profit margin 绝对利润幅度 l(%k6  
absolute value 实值；绝对值 q_T]9d  
absolutely vested interest 绝对既得权益 *bA+]&dj\  
absorbed cost 已吸收成本；已分摊成本 _BV`,`8}  
absorption 吸收；分摊；合并 S Pn8\2Cj  
absorption rate 吸收率；摊配率；分摊率 JI"/N`-?;b  
ACB Finance Limited 亚洲商业财务有限公司 oYz!O]j;a  
acceptable form of reciprocity 合理的互惠条件 f.
oP   
acceptable rate 适当利率；适当汇率 {l2N&  
acceptance agreement 承兑协议 f=ac I|w  
acceptance for honour 参加承兑 TMJ9~"IO  
acceptor 承兑人；接受人；受票人 o]Wz6L  
acceptor for honour 参加承兑人 (kI

z  
accident insurance 意外保险 pI7Ssvi^  
Accident Insurance Association of Hong Kong 香港意外保险公会 y"^yYO  
accident insurance scheme 意外保险计划 Di*]ab  
accident year basis 意外年度基准 |gnAqkW0  
accommodation 通融；贷款 n%/i:Whs  
accommodation bill 通融票据；空头票据 ImIqD&a-h  
accommodation party 汇票代发人 vv+D*e&<  
account balance 帐户余额；帐户结余 iJdP>x  
account book 帐簿 l'U1 01M>F  
account collected in advance 预收款项 =m}TU)4.  
account current book 往来帐簿 z
%V*K  
account of after-acquired property 事后取得的财产报告 )Zas x6`  
account of defaulter 拖欠帐目 XHxz @_rw  
account payable 应付帐款 [O2h-`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~,ynJ]_aJB  
account receivable 应收帐款 ./l|8
o  
account receivable report 应收帐款报表 .APVjqG  
account statement 结单；帐单；会计财务报表 }A|))Ao
|  
account title 帐户名称；会计科目 (w+%=z"M  
accountant's report 会计师报告 I:#Ok+   
Accountant's Report Rules 会计师报告规则 :pwa{P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3bH~';<  
Accounting Arrangements 《会计安排》  tPA:_  
accounting basis 会计基础 '61i2\[lZQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 9
1up^  
Accounting Circular 《会计通告》 n)#Lh 7X"  
accounting class 会计类别 F>N+<Z  
accounting date 记帐日期；会计结算日期 $uCiXDKCq  
accounting for money 款项核算 rvic%bsk  
Accounting Officer 会计主任 ibJl;sJ
 
accounting period 会计报告期；会计期 gN?0m4[$i  
accounting policy 会计政策；会计方针 #{x5L^v>]  
accounting practice 会计惯例 R:A'&;S  
accounting principle 会计准则 I!0JG`&  
accounting record 会计记录 f&ytK  
accounting report 会计报告 WSLy}@`Vx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :u
o[&&c  
Accounting Society of China 中国会计学会 EKuSnlTXba  
accounting statement 会计报表 IIxJqGN:  
accounting system 会计制度；会计系统 3_W{T@T  
accounting transaction 会计事项；帐务交易 ]>D)#  
accounting treatment 会计处理 <F7V=Er  
accounting year 会计年度 R
:/ha(+  
accretion 增值；添加 Uky9zGa  
accrual 应计项目；应累算数目 3B{[%#vO  
accrual basis 应计制；权责发生制 M)JADX  
accrual basis accounting 应计制会计；权责发生制会计 E-fr}R}  
accrue 应累算；应计 h
*Je35  
accrued benefit 应累算利益 tPU-1by$  
accrued charges 应计费用 bLbR IY"l  
accrued cumulative preference share dividend 应累算的累积优先股股息 6Y1J2n"  
accrued expenses 应累算费用 :CaTP%GW  
accrued interest payable 应付利息；应计未付利息 (a.1M8v+Sg  
accrued interest receivable 应收利息；应计未收利息 )eYDQA>J  
accrued right 累算权益 ewnfeg1  
accruing profit 应累算的利润 
L-\ =J  
accumulated fiscal reserve 累积财政储备 M
vb':/M  
accumulated profit 累积利润；滚存溢利 )K
Y:m |Z  
accumulated reserve 累积储备 /v#)f-N%zs  
accumulation of surplus income 累积收益盈余 #cU^U#;=r  
acquired assets 既得资产 #?Mj$ZB  
acquisition 收购；购置；取得 VFj(M j`}G  
acquisition cost 购置成本 #`ls)-`7  
acquisition expenses 购置费用 5mgHlsDzu  
acquisition of 100% interest 收购全部股权 ?n]FNjd  
acquisition of control 取得控制权 s;Y<BD  
acquisition of fixed assets 购置固定资产 l-.(Ez*  
acquisition of shell “买壳” cin2>3Z$  
acquisition price 收购价 *1^$.Q&  
act of God 天灾 `8:Kp  
acting partner 执事合伙人 h*w6/ZL1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xAhxD|4_  
active partner 积极参与的合伙人 pQWHG#?7  
active trading 交投活跃 #NNewzC<*  
actual circulation 实际流通 NfzF.{nh  
actual cost 实际成本 ^jD1vUL 2:  
actual expenditure 实际开支；实际支出 v`DI<Lt  
actual income 实际入息；实际收入；实际收益 sx 9uV  
actual market 现货市场 3`F) AWzdr  
actual price 现货价；实际价格 =Z,5$6%)  
actual profit 实际利润 M#,Q ^rH#  
actual quotation 实盘；实际价位；实际报价 H&4~Uo.5  
actual year basis 按实际年度计算 Rc[0aj:  
actuals 实货 zY=jXa)K~  
actuarial investigation 精算调查 2.lgT|p  
actuarial principle 精算原则 osHCg  
actuarial report 精算师报告 $_D6_|HK  
Actuarial Society of Hong Kong 香港精算学会 7G93,dJ  
actuarial valuation 精算师估值 !HK^AwNY  
actuary 精算师 9&Ne+MY^%  
ad referendum agreement 暂定协议；有待覆核的协定 %Mn.e a  
ad valorem duty 从价税；按值征税 86qI
 
ad valorem duty system 从价税制 u\1>gDI)|  
ad valorem fee 从价费 H!)=y  
ad valorem tariff 从价关税 1S:|3W  
additional allowance 额外免税额 aFj.i8+  
additional amount for unexpired risk 未过期风险的额外款额 }#`:Qb \U  
additional assessable profit 补加应评税利润 @f1*eo5f  
additional assessment 补加评税 r&3pM2Da}  
additional commitment 额外承担 8g~EL{'  
additional commitment vote 额外承担拨款 _\8qwDg"#e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p(JlvJjo  
additional dependent parent allowance 供养父母额外免税额 -db75=  
additional provision 额外拨款 )R2XU  
additional stamp duty 附加印花税 J CGC  
additional tax 补加税罚款；补加税款 Y&.UIosWb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 GK*v{`  
adjudged bankrupt 被裁定破产 ZcE_f>KV  
adjudicated bankrupt 裁定破产人 O4iC]5@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rN/|(@  
adjudication of bankruptcy 裁定破产；宣告破产 :a
AEJ  
adjudication of insolvency 裁定无力偿还债务 n,'OiVl[  
adjusted actual 经调整的实数；调整后的实数 h9s >LY  
adjusted current assets 经调整的流动资产；调整后的流动资产 d_z59  
adjusted figure 经调整的数字；调整后的数额 'LE"#2Hu  
adjusted liabilities 经调整的负债；调整后的负债 /t%u"dP"T~  
adjusted loss 经调整的亏损；调整后的亏损 39i
9wrP  
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AQ  
adjusted profit 经调整的利润；调整后的利润 'lz"2@4{  
adjusted surplus 经调整的盈余额；调整后的盈余额 b~m2tC=A
W  
adjusted value 经调整的价值；调整后的价值 YB(Gk;]  
adjustment 调整；修订；理算〔保险〕 eU@Cr7@,|  
adjustment centre 调剂中心 iq$$+y,  
adjustment lag 调整过程的时间差距；调整时差 w'Tq3-%V  
adjustment mechanism 调整机制 -~{c u47_  
adjustment of loss 亏损调整 K2)!h.W  
adjustment process 调整过程；调整程序 dl-l"9~;  
adjustment range 调整幅度 b7`D|7D  
administered exchange rate 受管制汇率 `:NaEF?Sj  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d3Mva,bw<  
administration expenses 行政费用 G3i !PwW  
administration fee 手续费；行政费 LNYKm~cN  
administration in bankruptcy 破产管理 =='Td[  
administration order 遗产管理令 2x]>l? 5b  
administrator 管理人；遗产管理人 "SxLN 8.:  
administrator of the estate 遗产管理人 (2ot5x}`j  
admission of debt 债项承认书 bm~W EX  
admission of proof 接纳债权证明 Dim> 7Wbh  
advance 放贷款项；垫付款项；预支款项；预付款项 thlY0XCq,%  
advance account 暂支帐目；预付款帐户 {Azn&|%.t  
advance compensation 预付补偿金 H`hnEOyLp  
advance from shareholder 股东垫款 x
M>W2  
advance pending reimbursement 预支以待日后付还 ZUm?*.g\^  
advanced economy 先进经济体系 \>. LW9  
advancement 预付；预付财产 p{A}pnjf  
advances warrant 垫款令 796\jf$  
advancing 贷出 HSUI${<  
adverse balance 逆差 0oZsb
\  
adverse exchange 逆汇 p9!"O  
advertisement addressed to shareholders 在报章刊登的致股东通告 Jzji&A~  
advice for collection 托收通知书 Rd \.:u  
advice of drawing 提款通知书；汇票通知书 c,MOv7{x_  
advice of payment 付款通知 K7knK  
Advisory Committee [Securities and Futures Commission] Kb#4ILA  
谘询委员会〔证券及期货事务监察委员会〕 8`>h}Q$  
Advisory Committee on Diversification 经济多元化谘询委员会 .T<=z  
affidavit 誓章；遗产申报誓章 BF*kb2"GZ6  
affidavit of no receipt 述明无收款的誓章 QfM zF  
affiliate 联号；联营公司；附属公司 z}QwP~Z  
affiliated company 附属公司；联号；联营公司 H(c72]@Vg  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lf{e[!ML'  
affordability 负担能力 ~)LH='|h\}  
African Development Bank [AfDB] 非洲开发银行 E907fX[R~  
after-acquired property 事后取得的财产 Ix@&$!'k  
after-hours dealing 市后交易 j`'`)3f  
after-tax profit 税后盈利；税后利润；税后溢利 ( 9!k#  
agency agreement 代理协议 H`bSYjgM!  
agency expenses 代理机构的开支 K%<j=c  
agency fee 代理费 EKEjv|_)  
Agency Law 《代理法》 ,u }XWV  
agent 代理人；承销人 iXu]e;6  
agent of company 公司代理人 3`d
}~v{  
agent's fee 代理人费；经纪费 4%4avEa"w  
aggregate 总计；总数；总体数字 v 8T$ &-HJ  
aggregate amount 总款额；总额 '
w>_+jLT  
aggregate assets and liabilities 总体资产与负债 #/"8F O%~p  
aggregate at constant price 按固定价格计算的总体数字 WV3|?,y]qm  
aggregate demand 总需求 F|Mi{5G%  
aggregate gross position 总持仓量 ZUz ^!d  
aggregate limit 总限额 Re:jVJgBz  
aggregate of salaries tax 合计薪俸税 bmNq[}  
aggregate performance 总体表现；总体业绩 PWh^[Rd)  
aggregate supply 总体供应 !TZhQiorC  
aggregate surplus 总盈余 i|w8.}0  
aggregate total 整体总额 [U}+sTQ  
aggregate value 总值；合计价值 ~!s-o|N_\  
aggregated basis 合计基准 /27Jev
E  
aggregated net chargeable income 合计应课税入息实额 R1nJUOE4w^  
aggregation 合并计算；合计；总和 s]mo$ _na  
aggregation of incomes of husband and wife 夫妇入息合并计算 R>DaOH2K*  
aggregation of property 财产的总和 (8v7|Pe8  
agio 差价；贴水 [A}rbD K  
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》 Q-ni|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment kKD`rfyG\  
《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》 b'VV'+|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {o5V7*P;_  
《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》 ,jXM3?>B  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O^/Maa/D1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mNmLyU=d  
agreement for a settlement 授产协议 :[ k4Z]t8  
agreement for assignment 转让协议 ?)bS['^1)  
agreement for sale 售卖协议；买卖协议 9lB]~,z  
agreement for sale and purchase 买卖协议 uwRr LF  
agreement for the payment of interest 支付利息协议 <0yE 5Mrf  
agreement for the repayment of money 还款协议 uOa26kE4  
agreement of reinsurance 再保险协议 C6O8RHg  
Agricultural Bank of China 中国农业银行 ??n*2s@t  
air passenger departure tax 飞机乘客离境税 O+%WR  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 W@yJAQ  
airport tax 机场税 c/B'jPt  
alcohol duty 酒精税 N`)$[&NG]  
alienation 让与；让渡；转让 b-3*Nl_%  
alimony 生活费；赡养费 TKk-;Y=N  
All Ordinaries Index [AOI] 所有普通股指数 r]OK$Ql  
all risks 全险；综合险 wApMzZ(X2y  
All Sales Record for Stock Market 《股票市场成交报告》 {]"]uT#  
Allied Capital Resources Limited 新联财务有限公司 ?Ma~^0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d Le
-nF  
allocation letter 拨款信件 Vy_2
.  
allocation of fund 分配款项；预留款项 JG9`h#  
allocation of profit 利润分配；溢利分配 Wrrcx(  
allocation warrant 拨款令 :4^\3~i1X  
allotment 分配；配股 hFiIW77s2  
allotment notice 股份配售通知；配股通知
piU/&  
allotment of shares 股份分配
c/_+o;Bc  
allowable 可获宽免；免税的 _+ .\@{c  
allowable business loss 可扣除的营业亏损 o)OUWGjb/K  
allowable expenses 可扣税的支出 qlA7tU2p&  
allowance 免税额；津贴；备抵；准备金 w8g,a]p  
allowance for debts 债项的免税额 ^F:k3,_[  
allowance for depreciation by wear and tear 耗损折旧免税额 >~K qg~  
allowance for funeral expenses 殡殓费的免税额 qc#)!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PjN =
k;  
allowance for repairs and outgoings 修葺及支出方面的免税额 4t)%<4  
allowance to debtor 给债务人的津贴 DJP2IP  
alteration of capital 资本更改 [F5h  
alternate trustee 候补受托人 $9S(_xdI&  
amalgamation 合并  JHf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W>q HFoKa  
ambit of charges 征税范围；收费范围 z>w`ZD}XY  
amended valuation 经修订的估值 Z}|(FRVk  
American Commodities Exchange 美国商品交易所 cUDoN`fSl,  
American Express Bank Limited 美国运通银行 E~LTb) !  
American Stock Exchange 美国证券交易所 4A9{=~nwT  
amortization 摊销 ;Ag 3c+  
amount due from banks 存放银行同业的款项 \,J/ r!  
amount due from banks abroad 存放海外银行同业的款项 _z[#}d;k  
amount due from holding companies 控股公司欠款 RxMH!^  
amount due from local banks 存放本港银行同业的款项 o[H{(f1%  
amount due to banks 银行同业的存款 :SxW.?[%u  
amount due to banks abroad 海外银行同业的存款 ;/j= Ny{9  
amount due to holding companies 控股公司存款 p-+K4  
amount due to local banks 本港银行同业的存款 8EVgoJ.  
amount due to outport banks 外埠银行同业的存款 BL 3gKx.'  
amount for note issue 发行纸币的款额  :ujCr.  
amount of bond 担保契据的款额 TNQP"9[?  
amount of consideration 代价款额 Jv.UQ  
amount of contribution 供款数额 #z1H8CFL"  
amount of indebtedness 负债款额 5MzFUv0)  
amount of principal of the loan 贷款本金额 uUKc
B:  
amount of rates chargeable 应征差饷数额 !~Q2|r  
amount of share capital 股本额 au,t%8AC  
amount of sums assured 承保款额 CR2_;x:0  
amount of variation 变动幅度 %r4
q8-  
amount of vote 拨款数额 Py`N4y~  
amount payable 应付款额 :8A!HI}m{  
amount receivable 应收款额 7}jW
BK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &sF^Fgg{  
analysis 分析 ]0L&v7[  
ancillary risk 附属风险 ]tY ^0a  
annual account 周年帐目；周年帐目报表；年度决算；年结 qYhs|tY)  
annual accounting date 年结日期 <, 3ROo76  
annual allowance 每年免税额；年积金；年度津贴；年津 #[#KL/i)$  
annual balance 年度余额 85;b9k&\M  
annual disposable income 每年可动用收入 GJqE!I,.  
annual estimates 周年预算 *6(kbes  
annual fee 年费 `gKf#
f  
annual general meeting 周年大会 .k[o$z\EkF  
annual growth rate 年增率；每年增长率 x1 1U@jd+1  
annual long-term supplement 长期个案每年补助金 gl).cIpw  
annual pensionable emolument 可供计算退休金的年薪 <w\:<5e'  
annual report 年报 "[:iXRu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k<+0o))  
annual return 周年报表；周年申报表；每年报税表格 J~(Wf%jM~  
Annual Return Rules 《周年报表规则》 hR5_+cuIp  
annual review of consumer prices 每年消费物价回顾 :6q]F<oK  
annual roll-forward basis 逐年延展方式 h_d<!  
annual salary 年薪 d,$d~alY  
annual statement 年度报表；年度决算表 oq*N_mP0  
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 UJs$q\#RO  
annuitant 年金受益人 } G<rt  
annuity 年金 ?aW^+3i   
annuity contract 年金合约 <LRey%{q  
annuity on human life 人寿年金 WMMO5_Mz  
antecedent debt 先前的债项 jjM{]  
ante-dated cheque 倒填日期支票 aTBR|US  
anticipated expenditure 预期开支 {-BRt)L[  
anticipated net profit 预期纯利 f3|@|' ;  
anticipated revenue 预期收入 fqu}Le  
anti-inflation measure 反通货膨胀措施 9_sA&2P{uV  
anti-inflationary stance 反通货膨胀立场 _20#2i&  
apparent deficit 表面赤字 sdCvG R e  
apparent financial solvency 表面偿债能力 J9T3nTfL  
apparent partner 表面合伙人 s}j1"@  
application for personal assessment 个人入息课税申请书 ];%0qb  
application of fund 资金应用 u{z``]  
application to release as liquidator and to destruct the books of accounts and documents t*@z8<H  
申请免除清盘人职务及毁灭帐簿与文件 KgN)JD>  
appointed actuary 委任精算师 +y 87~]]  
appointed auditor 委任核数师；委任审计师 WL+]4Wiz  
appointed trustee 委任的受托人 L#)(H^[  
appointer 委任人 w-@6|o,S  
apportioned pro rata 按比例分摊 sE{pzPq!  
apportionment 分配；分摊 >R/$1e1Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g,:j/vR  
apportionment formula 分摊方程式 M/Pme&%  
apportionment of estate duty 遗产税的分摊 &Z?ut*%S  
appraisal 估价；评估 6oSQQhge  
appreciable growth 可观增长 f&D]anf33  
appreciable impact 显着影响 tRpEF2  
appreciable increase 可观增长 ~XeFOMq  
appreciation 增值；升值  fI\
9\x  
appreciation against other currencies 相对其他货币升值 1c+]gIe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {YUIMd!Y  
appreciation tax 增值税 [7m1Q<  
appropriation 拨款；拨用；拨付 ny-7P;->8  
appropriation account 拨款帐目 4em;+ >D6  
Appropriation Bill 拨款法案 r6'UUu  
appropriation-in-aid system 补助拨款办法 E2L(wt}^  
approved assets 核准资产 t:LcNlN|  
approved basket stock 认可一篮子证券 VOsqJJ3  
approved budget 核准预算 p$7#}s  
approved charitable donation 认可慈善捐款 D|qk_2R%  
approved charitable institution 认可慈善机构 q %A?V_  
approved currency 核准货币；认可货币 DP/J(>eG  
approved estimates 核准预算 !6&W,0<  
approved estimates of expenditure 核准开支预算 b%f[p/no  
approved overseas insurer 核准海外保险人 oPc\<$  
approved overseas trust company 核准海外信托公司 kj5Q\
vr)  
approved pooled investment fund 核准汇集投资基金 8vk..!7n}  
approved provident fund scheme 认可公积金计划 ,7,g%?_P
 
approved provision 核准拨款 MzIq"3  
approved redeemable share 核准可赎回股份 5BR5X\f0  
approved regional stock 认可地区性证券 juBw5U<  
approved retirement scheme 认可退休金计划 ;d$qc<2uA  
approved subordinated loan 核准附属贷款 VGL#!4wK  
arbitrage 套戥；套汇；套利 x]5@>5  
arbitrageur 套戥者；套汇者 ]\RRqLDzkg  
arbitrary amount 临时款项 FZiW|G  
arrangement 措施；安排；协定 ,%bhyww<  
arrears 欠款 x( mE<UQN  
arrears of pay 欠付薪酬 fQ>4MKLw=d  
arrears of revenue 逾期未收税款；逾期未收的帐项 B~'MBBD"  
articles of association 组织章程；组织细则；组织章程细则 (yo;NKq,@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7 1W5.!  
ascertainment of profit 确定利润 Fyyg`J  
"Asia Clear" “亚洲结算系统” HmK*bZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %=j3jj[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -VDo[Zy  
Asian Development Fund [ADF] 亚洲发展基金 nxQ?bk}*d  
Asian dollar bond 亚洲美元债券 vFrt|JC_{  
Asian dollar market 亚洲美元市场 acd:r%y  
Asian dollar rate 亚洲美元利率 :"0J=>PH:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b{DiM098  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4\.V  
asked price 沽盘；喊价；索价；卖方报价 zT~B6  
assessable income 应评税入息 :PbDU$x  
assessable loss 应评税亏损 J
` {6l  
assessable profit 应评税利润 ;evCW$G=  
assessable value 应评税值 k&hc m  
assessed profit 估定利润 2Ha5yaTL  
assessed value 经评估价值 1gO2C$  
assessment 评税；评定；估价；评税单 ngulcv  
assessment number 评税编号；估价编号 iNCX:Y  
assessment of additional tax 补加税评税 *0Gz)'  
assessment of performance 业绩评估；实绩评价 0h$GI"dR  
Assessor 评税主任 )_zlrX  
asset price bubbles 资产价格泡沫 RANPi\]  
asset-backed securities 具资产保证的证券 l^NC]t  
assets accretion 资产增值 vjViX<#(V  
assets and liabilities 资产与负债 5H,G-  
assets betterment statement 资产递增表；资产改进表 151tXSzLT  
assets lending 实物放款；有抵押贷款 ~$O1`IT  
assets of the company passing on the death 死者去世时转移的公司资产 h$C@j~  
assets pledged as security for liabilities 用作负债抵押的资产  H'RL62!  
assets portfolio 资产投资组合 0BkV/v1Uc  
assets price 资产价格 PM$Ee #62R  
assets quality 资产质素 &ntBU]<q  
assets realization 资产变现 \o3"~\|6C  
assets refinancing arrangement 资产再集资安排 ?3sT"r_d@  
assets securitization 资产证券化 t0PQ~|H<KV  
assets situated outside Hong Kong 在香港以外地方的资产 fm1X1T.  
assets stripping 削减资产；拆卖资产 dw@E)  
assets value 资产值 ]8U ~Iy  
assignee 承让人 . ,NB( s`  
assignment 转让；转让书；转让契 
.&,[,  
assignment of interest 权益转让 <
2  
assignment of letters patent and trade mark 专利证书及商标转让 w5]"ga>Y  
assignment of property 物业转让；物业转让书 YTY%#"  
assignment right 转让权 >e5zrgV  
assignor 转让人 1TqF6`;+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 o6j"OZcv  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ioIv=qGdiP  
associate member 附属会员 G2mNm'0  
associated body corporate 相联法人团体 FN"rZWM  
associated company 相联公司；联属公司 +?-qfp,:0  
associated corporation 相联法团 w`yx=i#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6X+}>qy  
公认会计师公会〔英国〕 67<CbQZoN3  
Association of Futures Exchange Brokers 香港期货经纪协会 J;~|ph  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (b/d0HCND  
association of underwriters 承保人组织 MM#cLw  
assumption of control 接管 ` DCU>bt&R  
assurance 担保；保险；转易；转易书 eVnbRT2y&  
assurance of interest 权益的转易 F1|zXg)  
at 19XX price 按一九ＸＸ年价格计算 :q2YBa  
at a discount 按赔价计算；按贴水价格计算；打折扣 OK
Y+M^PP  
at a premium 按溢价计算；按升水价格计算 }F{=#Kqn^  
at call 通知付款；按通知 oo'w-\2]p  
at constant market price 按固定市价计算 @vH2Vydu  
at constant price 按固定价格计算 Md(JIlh3  
at cost 按成本计算 O4+F^+qN  
at current market price 按当时市价计算；按现时市价计算 (:?&G9k "  
at current price 按当时价格计算；按现时价格计算 SfI*bJo>V  
at factor cost 按要素成本计算；按生产要素成本计算 <*@~n- R$  
at money-of-the-day price 按付款当日价格计算 nTZ> |R)  
at or better 按指定或较佳价位〔买卖指令〕 k8&FDz  
at par 按面值计算；平价 Fe="EDh  
at sight 见票即付 ?R?Grw)`H  
at the close 按收市盘 r=csi  
at the opening 按开市盘 jKt-~:  
attestation 见证；见证条款 &tBA^igXK  
at-the-money option 平价期权  R<&FhT]  
attorney 受权人；受托代表人 $Xt;A&l2?  
attornment 新拥有人承认书 ('WY5Yps  
attributable profit 可归属利润 k/#M<z  
attributable share value 可归属股份价值 }'`xu9<  
Auckland Stock Exchange 奥克兰证券交易所 <ZrFOb  
auction 拍卖 _W9&J&l0so  
auctioneer 拍卖商 G.ud1,S#  
audit 审计；核数 9--dRTG  
Audit Commission 审计署 "-U3
=+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ??I:H  
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〕 STlPT5e.}  
audit review 帐目审查 }N|\   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,I39&;Iq  
audited account 审计帐目；经审计的帐目 1 ;Ju
]  
audited annual account 经审计的周年帐目 J9a $AU*  
audited balance sheet 经审计的资产负债表 6PJ'lA;*b  
auditor 核数师；核数主任；审计师 Y`]rj-8f0B  
auditor's certificate 核数师证明书；审计师证明书 `e*61k5  
auditor's report 核数师报告；审计师报告 (fd[P|G_]  
Aussie bond 澳元债券  QT_^M1%  
austerity budget 紧缩预算 ?360SQ<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #01/(:7  
Australia All Ordinaries Index 澳洲所有普通股票指数 QRagz,c  
Australian Dollar [AUD] 澳元 BK*UR+,  
Australian Options Market 澳大利亚期权市场 O9;dd yx  
Australian Securities Commission 澳洲证券事务监察委员会 qvN"1=nJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~y@& }  
Australian Stock Exchange 澳大利亚证券交易所 Bt6xV<jD  
Austrian Schilling [ATS] 奥地利先令 vrO
%XvXW  
authentication 认证；鉴证 ]Da4.s*mW  
authority to purchase 委托购买证；委购书 +U=KXv  
authorization 认可；核准；授权；授权书 u7u~  
authorization by direction 指示授权 p|s2G~0<  
authorization by instruction 指令授权 LT&/0  
authorization by warrant 令状授权 JilKZQmk  
authorization of unit trust 单位信托的认可 R25-/6_V>  
authorized agent 指定代理人 GDmv0V$6  
authorized capital 法定资本 ]gHLcr3  
authorized clerk 出市员 U2=hSzY  
authorized dealer 认可交易商 5C65v:Q`N  
authorized financial institution 认可财务机构 @|'Z@>!/pV  
authorized fund 认可基金 } Ab_o#Zy  
authorized fund house 获授权的基金公司；认可基金公司 6>lW5U^yA\  
authorized institution 认可机构 'F<Sf:?.p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5E.vje{U
;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 U5clQiow  
authorized insurer 获授权保险人；获认可承保人 iW-t}}Z>B  
authorized investment 特准投资项目 Y)v
%  
authorized person 获授权人 Hq-v@@0 *  
authorized representative 获授权代表 Uk|9@Auav  
authorized share capital 法定股本 hvL6zCi  
automated quotation system 自动报价系统 `{WCrw6)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uAQg"j
 
自动交易系统〔香港期货交易所有限公司〕 6<+8}`@B>G  
automatic adjustment mechanism 自动调整机制 BMF3XcH~G  
automatic adjustment system 自动调整系统 @@; 1%z  
Automatic Clearing House 自动票据交换所 "|\94  
automatic exchange rates accumulation system 自动化汇率累集系统 E~qK&7+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o
=@ UXi  
automatic teller machine [ATM] 自动柜员机 I>!|3ElT  
autopay 自动转帐 L% zuI& q  
available assets 可用资产 ?;/{rITP#  
available fiscal reserve 现存财政储备 {6DpPw^"  
available profit 可用利润 HK?Foo?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `}ZL'\G  
average 平均；平均数；海损 |})rt5|f1!  
average basic salary 平均基本薪金 R,XD6'Q  
average consumer expenditure 平均消费开支；一般消费开支 bf{Ep=-  
average cost 平均成本 VgUvD1v?}  
average cost of land production 增辟土地平均成本 hN!.@L  
average daily turnover 平均每日成交额 k:W=5{[  
average daily wage rate 平均每日工资率 2pw>B%1WP)  
average expenditure pattern 平均开支模式 -IGMl_s  
average growth rate 平均增长率 &,F elB0*  
average net fixed assets 固定资产平均净值 W0+u)gDDz  
average of relatives 相对价格平均数 /^NJ)9IB  
average price 平均价格 *pY/5? g  
average propensity to consume 平均消费倾向；一般消费倾向 _%XbxP6rH  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +~@7" |d  
average rate 平均率 [+yGDMLs  
average revenue 平均收入；平均收益 ,C
N#co  
average stock 平均库存；平均存货 D~XU`;~u  
average yearly rent 平均年租 7Z9.z4\  
avoidance of double taxation 避免双重课税 "hJ7 Vv_  
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 jt0H5-x  
xzuPie\  
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