一些有用的会计术语(也不知道发的地方对不对)A

A: /!#A'#Z  
A share Ａ股；甲类股份 T_)g/,5>  
abatement of tax 减税；减扣免税额 +>&i]x(b  
ABN AMRO Bank N.V. 荷兰银行 p4F%FS:`  
above-the-line expenditure 线上项目支出；经常预算支出 M7[GwA[Z +  
above-the-line receipt 线上项目收入；经常预算收入 C66
9:%  
ABSA Asia Limited 南非联合亚洲有限公司 8J#U=q
Yei  
absolute change 绝对数值变更 mtg=v@~  
absolute expenditure 实际开支 2Z-[x9t  
absolute guideline figure 绝对准则数字 ^w!1QH0:/  
absolute interest 绝对权益 "S]G+/I|iw  
absolute order of discharge 绝对破产解除令 hgj ]Jr  
absolute profit margin 绝对利润幅度 +CVB[r#hu  
absolute value 实值；绝对值 3P
jX;U|  
absolutely vested interest 绝对既得权益 \0W0o5c$  
absorbed cost 已吸收成本；已分摊成本 %[4u #G`  
absorption 吸收；分摊；合并 s{Og3qUy  
absorption rate 吸收率；摊配率；分摊率 `;=-71Gn~  
ACB Finance Limited 亚洲商业财务有限公司 fikDpR  
acceptable form of reciprocity 合理的互惠条件 fN1b+d~*6  
acceptable rate 适当利率；适当汇率 }4g$aTc  
acceptance agreement 承兑协议 v.&c1hKHb  
acceptance for honour 参加承兑 x5Ue"RMl+
 
acceptor 承兑人；接受人；受票人 cL<,]%SkE  
acceptor for honour 参加承兑人 i[?VF\Y(  
accident insurance 意外保险 D^QL.Du,  
Accident Insurance Association of Hong Kong 香港意外保险公会 b^
STegz  
accident insurance scheme 意外保险计划 =r)LG,w212  
accident year basis 意外年度基准 (rc7Cp3  
accommodation 通融；贷款 &mW7FR'(  
accommodation bill 通融票据；空头票据 [8<0Q_?,  
accommodation party 汇票代发人 (q0vql  
account balance 帐户余额；帐户结余 +I\54PBws  
account book 帐簿 QE8`nMf  
account collected in advance 预收款项 bU/4KZ'-^  
account current book 往来帐簿 it-
]-=mqb  
account of after-acquired property 事后取得的财产报告 UT5xUv5'  
account of defaulter 拖欠帐目 )QWhzY  
account payable 应付帐款 o[1#)&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Qqi?DW1)-  
account receivable 应收帐款 yM}3u4FG  
account receivable report 应收帐款报表 qqJghV$Oj  
account statement 结单；帐单；会计财务报表 ')}itS8  
account title 帐户名称；会计科目 2">de/jS  
accountant's report 会计师报告 mr2Mu  
Accountant's Report Rules 会计师报告规则 Go!{@xx>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ie11syhV"  
Accounting Arrangements 《会计安排》 <@# g2b  
accounting basis 会计基础 eh%{BXW[p  
accounting by Official Receiver 破产管理署署长呈交的帐目 u(fZ^  
Accounting Circular 《会计通告》 F\hVunPVx  
accounting class 会计类别 Yo1]HG(kXB  
accounting date 记帐日期；会计结算日期 j/_&]6!
  
accounting for money 款项核算 'Hzc"<2Y\  
Accounting Officer 会计主任 \>>P
%EU,  
accounting period 会计报告期；会计期 &S`g&  
accounting policy 会计政策；会计方针 MD*dq  
accounting practice 会计惯例 J2 /19'QE  
accounting principle 会计准则 BzzZ.AH~  
accounting record 会计记录 {=\Fc`74  
accounting report 会计报告 _Rb2jq(&0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UM#.`  
Accounting Society of China 中国会计学会 TqL+^:cq  
accounting statement 会计报表 hkyO_ns  
accounting system 会计制度；会计系统 qp)Wt6 k?  
accounting transaction 会计事项；帐务交易 NjT*5 .  
accounting treatment 会计处理 $_,-ESI  
accounting year 会计年度 *sZH3:  
accretion 增值；添加 L&y"oAp<  
accrual 应计项目；应累算数目 $qr6LIKGw  
accrual basis 应计制；权责发生制 =-_hq'il  
accrual basis accounting 应计制会计；权责发生制会计 'e*w8h  
accrue 应累算；应计 w3"L5;oH  
accrued benefit 应累算利益 lz::6}  
accrued charges 应计费用 >d=pl}-kOQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 G&Dl($  
accrued expenses 应累算费用 J^ewG  
accrued interest payable 应付利息；应计未付利息 cC>Svf[CzK  
accrued interest receivable 应收利息；应计未收利息 oPF]]Imu  
accrued right 累算权益 7i{(,:  
accruing profit 应累算的利润 -|^)8  
accumulated fiscal reserve 累积财政储备 b1cVAfUP  
accumulated profit 累积利润；滚存溢利 +t%2V?  
accumulated reserve 累积储备 $i6z)]rjg  
accumulation of surplus income 累积收益盈余 :fwtPvLo  
acquired assets 既得资产 :\qapFV  
acquisition 收购；购置；取得 czU"  
acquisition cost 购置成本 :b(W&iBWhI  
acquisition expenses 购置费用 4bp})>}jB  
acquisition of 100% interest 收购全部股权 0IdA!.|  
acquisition of control 取得控制权 -aVC`  
acquisition of fixed assets 购置固定资产 (xN1?qXB.  
acquisition of shell “买壳” KK #E qJ  
acquisition price 收购价 &Jb\}c}  
act of God 天灾 G`kz 0Vk  
acting partner 执事合伙人 }mK,Bi?bj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 knYp"<qj  
active partner 积极参与的合伙人 P_NF;v5v  
active trading 交投活跃 5qW>#pTFVV  
actual circulation 实际流通 |%F,n2  
actual cost 实际成本 LtX53c  
actual expenditure 实际开支；实际支出 Y1I)w^}:  
actual income 实际入息；实际收入；实际收益 _fu <`|kc  
actual market 现货市场 #"rK1Z  
actual price 现货价；实际价格 2vLun
  
actual profit 实际利润 o h\$u5  
actual quotation 实盘；实际价位；实际报价 sH;_U)ssH  
actual year basis 按实际年度计算 ltDohm?  
actuals 实货 ^}p##7t[  
actuarial investigation 精算调查 C$PS@4'U  
actuarial principle 精算原则 ^7gKs2M  
actuarial report 精算师报告 (@5`beEd  
Actuarial Society of Hong Kong 香港精算学会 sAqy(oy#M  
actuarial valuation 精算师估值 oV0 45G  
actuary 精算师 `62v5d*>a  
ad referendum agreement 暂定协议；有待覆核的协定 ^ex\S8j  
ad valorem duty 从价税；按值征税 m<-!~ ew  
ad valorem duty system 从价税制 th[v"qD9G  
ad valorem fee 从价费 'xj5R=V  
ad valorem tariff 从价关税 <MkvlLu((o  
additional allowance 额外免税额 0>7Ij7\[8  
additional amount for unexpired risk 未过期风险的额外款额 (~zu4^9w  
additional assessable profit 补加应评税利润 -wiQd@X  
additional assessment 补加评税 A| A
#|D  
additional commitment 额外承担 X:g5;NT  
additional commitment vote 额外承担拨款 Fy Ih\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wCNn/%C  
additional dependent parent allowance 供养父母额外免税额 y< *-&  
additional provision 额外拨款 jBYvOy*$Q  
additional stamp duty 附加印花税 b;UDgq8v  
additional tax 补加税罚款；补加税款 }8
Y! -qX  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b|Emu!9U  
adjudged bankrupt 被裁定破产 >lUPOc  
adjudicated bankrupt 裁定破产人 sV a0eGc  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O%\cRn8m  
adjudication of bankruptcy 裁定破产；宣告破产 vJ65F6=G  
adjudication of insolvency 裁定无力偿还债务 EwN{|34C  
adjusted actual 经调整的实数；调整后的实数 8(\}\4
G_  
adjusted current assets 经调整的流动资产；调整后的流动资产 ai sa2#  
adjusted figure 经调整的数字；调整后的数额 zFExYYd   
adjusted liabilities 经调整的负债；调整后的负债 Mww^  
adjusted loss 经调整的亏损；调整后的亏损 j9[I6ko5'  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 '?veMX  
adjusted profit 经调整的利润；调整后的利润 Q*>)W{H&)  
adjusted surplus 经调整的盈余额；调整后的盈余额 ErK1j  
adjusted value 经调整的价值；调整后的价值 Z5 IW
oY  
adjustment 调整；修订；理算〔保险〕 5N|LT8P}Z  
adjustment centre 调剂中心 8eS(gKD  
adjustment lag 调整过程的时间差距；调整时差 T[|#DMg$F  
adjustment mechanism 调整机制 Ldz]FB|  
adjustment of loss 亏损调整 k9rws  
adjustment process 调整过程；调整程序 fYk>LW  
adjustment range 调整幅度 |z=`Ur@)  
administered exchange rate 受管制汇率 Mc@9ivwL#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /\/^= j  
administration expenses 行政费用 [Xu8~c X  
administration fee 手续费；行政费 +ausm!~6  
administration in bankruptcy 破产管理 `;6M|5G  
administration order 遗产管理令 jDY B*Y^
F  
administrator 管理人；遗产管理人 9u(pn`e 3  
administrator of the estate 遗产管理人 bu _ @>`S  
admission of debt 债项承认书 TI7$
J#  
admission of proof 接纳债权证明 +QFKaS<sn  
advance 放贷款项；垫付款项；预支款项；预付款项 y 9]d{:9  
advance account 暂支帐目；预付款帐户 h(/? 81:  
advance compensation 预付补偿金 _ 
Lh0  
advance from shareholder 股东垫款 D j9aTO  
advance pending reimbursement 预支以待日后付还 '\#q7YjaL  
advanced economy 先进经济体系 ;]-08lzO<4  
advancement 预付；预付财产 ]\xt[/?{  
advances warrant 垫款令 o&1mX  
advancing 贷出 '
0+I'_(  
adverse balance 逆差 <\^o
  
adverse exchange 逆汇 a20w.6F  
advertisement addressed to shareholders 在报章刊登的致股东通告 @n)?=[p  
advice for collection 托收通知书 lKejWT`;  
advice of drawing 提款通知书；汇票通知书 uQO5GDuK>  
advice of payment 付款通知 ;-u]@35  
Advisory Committee [Securities and Futures Commission] ^@V*:n^  
谘询委员会〔证券及期货事务监察委员会〕 \|Af26  
Advisory Committee on Diversification 经济多元化谘询委员会 ;O hQBAC  
affidavit 誓章；遗产申报誓章 #7O7O~  
affidavit of no receipt 述明无收款的誓章 *LB-V%{|'  
affiliate 联号；联营公司；附属公司 7He"IJ  
affiliated company 附属公司；联号；联营公司 gtuSJ+up  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {A0F/#M]  
affordability 负担能力 &s`)_P[  
African Development Bank [AfDB] 非洲开发银行 X <xM '  
after-acquired property 事后取得的财产 W8g13oAu"  
after-hours dealing 市后交易 ejV`W7U  
after-tax profit 税后盈利；税后利润；税后溢利 eV?%3h.   
agency agreement 代理协议 :5~Dca_iU4  
agency expenses 代理机构的开支 R1LirZlzJ  
agency fee 代理费 :(~<BiqR(  
Agency Law 《代理法》 D=a*Xu2zq  
agent 代理人；承销人 3~P$p<  
agent of company 公司代理人 `?$-T5Rr  
agent's fee 代理人费；经纪费 .\a+m
 
aggregate 总计；总数；总体数字 h/\v+xiF  
aggregate amount 总款额；总额 mHMsK}=~  
aggregate assets and liabilities 总体资产与负债 q<E7qY+  
aggregate at constant price 按固定价格计算的总体数字 n8EKTuy  
aggregate demand 总需求 M#^q <K %  
aggregate gross position 总持仓量 tQzbYzG
b7  
aggregate limit 总限额 $R#_c}  
aggregate of salaries tax 合计薪俸税 2*D2jw  
aggregate performance 总体表现；总体业绩 WDY\
Fj  
aggregate supply 总体供应 c_
qox  
aggregate surplus 总盈余 _]*[TGap  
aggregate total 整体总额 X40gJV<  
aggregate value 总值；合计价值 0t!ZMH  
aggregated basis 合计基准 $CB&>?~  
aggregated net chargeable income 合计应课税入息实额 -btNwE6[.  
aggregation 合并计算；合计；总和 15{^
waR6  
aggregation of incomes of husband and wife 夫妇入息合并计算 s&ox%L4  
aggregation of property 财产的总和 i%133in  
agio 差价；贴水 vltE2mb  
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》 *=@8t^fa86  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DH\Ox>b=  
《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》 Z|@-=S(.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :gRrM)n  
《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》 ;,U@zB;\%(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g[i;>XyP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1R-0b{w[  
agreement for a settlement 授产协议 eW.qMx#:od  
agreement for assignment 转让协议 'dwsm7Xd  
agreement for sale 售卖协议；买卖协议 3SWDPy  
agreement for sale and purchase 买卖协议 \KJTR0EB:>  
agreement for the payment of interest 支付利息协议 $]?pAqU\  
agreement for the repayment of money 还款协议 ;0_T\{H"nR  
agreement of reinsurance 再保险协议 \|X 1  
Agricultural Bank of China 中国农业银行 P
q~#SxA~  
air passenger departure tax 飞机乘客离境税 * g+v*q X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oa+'.b~  
airport tax 机场税 suQ`a_zJ  
alcohol duty 酒精税 u^C\aujg  
alienation 让与；让渡；转让 j*8Z
e!^  
alimony 生活费；赡养费 Sh
RMzU  
All Ordinaries Index [AOI] 所有普通股指数 |qpm  
all risks 全险；综合险 LL:N/1ysG  
All Sales Record for Stock Market 《股票市场成交报告》 :Dr4?6hdr  
Allied Capital Resources Limited 新联财务有限公司 b^[>\s'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Sy.%>$z  
allocation letter 拨款信件 miBCq
l@x  
allocation of fund 分配款项；预留款项 ~+ae68{p  
allocation of profit 利润分配；溢利分配 *C)m#[#:u  
allocation warrant 拨款令 aEQrBs  
allotment 分配；配股 L9hL@  
allotment notice 股份配售通知；配股通知 ]nV_K}!w  
allotment of shares 股份分配 ^38kxwh  
allowable 可获宽免；免税的 3mE8tTA$R  
allowable business loss 可扣除的营业亏损 4myikeUR_  
allowable expenses 可扣税的支出 'lC=k7@x  
allowance 免税额；津贴；备抵；准备金 fX:G;vYn  
allowance for debts 债项的免税额 .}R'(gN\6  
allowance for depreciation by wear and tear 耗损折旧免税额 ]Gm&Kn>  
allowance for funeral expenses 殡殓费的免税额 B$=1@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V'.gE6we  
allowance for repairs and outgoings 修葺及支出方面的免税额 |L;Hd.l7^*  
allowance to debtor 给债务人的津贴 k?pNmKVJM  
alteration of capital 资本更改 BR6HD7G  
alternate trustee 候补受托人 |a1zJ_t4  
amalgamation 合并
-K^(L#G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *JW.ca}  
ambit of charges 征税范围；收费范围 f:t5`c.  
amended valuation 经修订的估值 M;-FW5O't  
American Commodities Exchange 美国商品交易所 T/L\|_:'  
American Express Bank Limited 美国运通银行 5*"WS $  
American Stock Exchange 美国证券交易所 EA:_PBZ  
amortization 摊销 3wgZDF38  
amount due from banks 存放银行同业的款项 \>/AF<2"  
amount due from banks abroad 存放海外银行同业的款项 |<YF.7r;  
amount due from holding companies 控股公司欠款 } F*=+n  
amount due from local banks 存放本港银行同业的款项 cJ,`71xop,  
amount due to banks 银行同业的存款 yK2>ou  
amount due to banks abroad 海外银行同业的存款 )A;jBfr  
amount due to holding companies 控股公司存款 S@L%X<Vm  
amount due to local banks 本港银行同业的存款 7z&^i-l.  
amount due to outport banks 外埠银行同业的存款 wzI*QXV2s  
amount for note issue 发行纸币的款额 %eu_Pr
6X  
amount of bond 担保契据的款额 n<[H!4  
amount of consideration 代价款额 xUs1-O1i  
amount of contribution 供款数额 z\IZ
5'  
amount of indebtedness 负债款额 2IDn4<`  
amount of principal of the loan 贷款本金额 BGT`) WP  
amount of rates chargeable 应征差饷数额 ^
6,}*@  
amount of share capital 股本额 }Oy/F  
amount of sums assured 承保款额 vinn|_s%  
amount of variation 变动幅度 PPtJ/ }\  
amount of vote 拨款数额 ,S3uY6,  
amount payable 应付款额 ?7*J4.  
amount receivable 应收款额 &4F iYZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ) nnv{hN  
analysis 分析 wMiRN2\^  
ancillary risk 附属风险 )%?SWuS?N  
annual account 周年帐目；周年帐目报表；年度决算；年结 hniT
MO  
annual accounting date 年结日期 /%^^hr  
annual allowance 每年免税额；年积金；年度津贴；年津 zU>bT20x/  
annual balance 年度余额 p
["20?^  
annual disposable income 每年可动用收入 }l@7t&T|  
annual estimates 周年预算  -Ly A  
annual fee 年费 YcuHYf5  
annual general meeting 周年大会 v/C*?/ ~  
annual growth rate 年增率；每年增长率 oo,3mat2C  
annual long-term supplement 长期个案每年补助金 7y>{Y$n  
annual pensionable emolument 可供计算退休金的年薪 yCye3z.  
annual report 年报 {cYbM[}U"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;ZLfb n3\  
annual return 周年报表；周年申报表；每年报税表格 \M-$|04Qt  
Annual Return Rules 《周年报表规则》 ZGWZ2>k
  
annual review of consumer prices 每年消费物价回顾 +QFY.>KH  
annual roll-forward basis 逐年延展方式 Q\v^3u2;m`  
annual salary 年薪 RjQdlr6*  
annual statement 年度报表；年度决算表 qgLj^{  
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 4EEXt<c.  
annuitant 年金受益人 '4d+!%2t  
annuity 年金 ig,v6lqhM  
annuity contract 年金合约 5-X(K 'Q  
annuity on human life 人寿年金 V4 Wn  
antecedent debt 先前的债项 oQ8If$a}  
ante-dated cheque 倒填日期支票 !_UBw7Zm  
anticipated expenditure 预期开支 Ej64^*  
anticipated net profit 预期纯利 wpPCkfPyL  
anticipated revenue 预期收入 e$@azi1  
anti-inflation measure 反通货膨胀措施 n*fsdo~  
anti-inflationary stance 反通货膨胀立场 '@+a]kCMev  
apparent deficit 表面赤字 S~LTLv:>  
apparent financial solvency 表面偿债能力 .9;wJ9Bw[  
apparent partner 表面合伙人 |#!P!p}  
application for personal assessment 个人入息课税申请书 ~,.}@XlgT.  
application of fund 资金应用 @=1kr ^i  
application to release as liquidator and to destruct the books of accounts and documents ,=kQJ|  
申请免除清盘人职务及毁灭帐簿与文件 LK[%}2me  
appointed actuary 委任精算师 Syj7K*,%bZ  
appointed auditor 委任核数师；委任审计师 (t)a u  
appointed trustee 委任的受托人 uEKa  FRm  
appointer 委任人 0<T/P+|  
apportioned pro rata 按比例分摊 ~'l.g^p bv  
apportionment 分配；分摊 ?]L:j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 55T c  
apportionment formula 分摊方程式 _~E&?zR2>"  
apportionment of estate duty 遗产税的分摊 K+_$ WT_  
appraisal 估价；评估 q9&d24|  
appreciable growth 可观增长 OjiQBsgnj  
appreciable impact 显着影响 7o]p0iLej  
appreciable increase 可观增长 (7g1e
EK%  
appreciation 增值；升值 MzsDDP+h  
appreciation against other currencies 相对其他货币升值 7Q9zEd"d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wN ![SM/+  
appreciation tax 增值税 )cy_d!  
appropriation 拨款；拨用；拨付 7BhRt8FSD+  
appropriation account 拨款帐目 fXHNm$"n  
Appropriation Bill 拨款法案 %r*zd0*<n1  
appropriation-in-aid system 补助拨款办法 c*g(R.!  
approved assets 核准资产 {6yiD  
approved basket stock 认可一篮子证券 $fE$j {  
approved budget 核准预算 E}$K&<J'-  
approved charitable donation 认可慈善捐款 $iA`_H`W  
approved charitable institution 认可慈善机构 0#mu[O  
approved currency 核准货币；认可货币 X>#!s Lt  
approved estimates 核准预算 2Xm\;7  
approved estimates of expenditure 核准开支预算 Y`u.P(7#  
approved overseas insurer 核准海外保险人 :h&*<!O2B`  
approved overseas trust company 核准海外信托公司 Iz#h:O  
approved pooled investment fund 核准汇集投资基金 S/ Y1NH  
approved provident fund scheme 认可公积金计划 WBA0! g98  
approved provision 核准拨款 WJ+<&6W8  
approved redeemable share 核准可赎回股份 "yI)F~A  
approved regional stock 认可地区性证券 zA![c l>$  
approved retirement scheme 认可退休金计划 av1*i3  
approved subordinated loan 核准附属贷款 \DE`tkV8  
arbitrage 套戥；套汇；套利 TY,w3E_  
arbitrageur 套戥者；套汇者 bqMoO7&c  
arbitrary amount 临时款项 8yH) 8:w  
arrangement 措施；安排；协定 PT|W{RlNl  
arrears 欠款 pt;kN&A^  
arrears of pay 欠付薪酬 wL2d.$?TEg  
arrears of revenue 逾期未收税款；逾期未收的帐项 X}yEMe{T  
articles of association 组织章程；组织细则；组织章程细则 xcz1(R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R0M(e@H~  
ascertainment of profit 确定利润 !m$OI:rr  
"Asia Clear" “亚洲结算系统” AG#5_0]P~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .(  vS/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {O
6f1LuH  
Asian Development Fund [ADF] 亚洲发展基金 ;fhFv&`mE  
Asian dollar bond 亚洲美元债券 %/H  
Asian dollar market 亚洲美元市场 `?Wak=]g  
Asian dollar rate 亚洲美元利率 67Ai.3dR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G1Cn[F;e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 EeKEw Sg  
asked price 沽盘；喊价；索价；卖方报价 YSt']  
assessable income 应评税入息 +EcN[-~  
assessable loss 应评税亏损 }@V(y
9K  
assessable profit 应评税利润 er}/~@JJ  
assessable value 应评税值 6tM CpSJ  
assessed profit 估定利润 +E QRNbA  
assessed value 经评估价值 <!&&Qd-d6H  
assessment 评税；评定；估价；评税单 @7%nMTZ@&v  
assessment number 评税编号；估价编号 S"w$#"EJA  
assessment of additional tax 补加税评税 "!gd)^<e  
assessment of performance 业绩评估；实绩评价 e.i5j^5u  
Assessor 评税主任 (?&X<=|"  
asset price bubbles 资产价格泡沫 z
48,{H6h  
asset-backed securities 具资产保证的证券 l?B\TA^  
assets accretion 资产增值 {3C~cK{  
assets and liabilities 资产与负债 7 #_{UJ%  
assets betterment statement 资产递增表；资产改进表 jR\T\r4  
assets lending 实物放款；有抵押贷款 K!k,]90Ko  
assets of the company passing on the death 死者去世时转移的公司资产 8|?$KLz?F>  
assets pledged as security for liabilities 用作负债抵押的资产 CJ&0<Z}{m  
assets portfolio 资产投资组合 bxO8q57  
assets price 资产价格 &`<j!xlG  
assets quality 资产质素 :M1S*"&:  
assets realization 资产变现 &D uvy#J  
assets refinancing arrangement 资产再集资安排 c0u!V+V%  
assets securitization 资产证券化 `Bnp/9q5  
assets situated outside Hong Kong 在香港以外地方的资产 1A">tgA1  
assets stripping 削减资产；拆卖资产 sW#6B+5_k  
assets value 资产值 BULX*eOt  
assignee 承让人 ;&P%A<[`  
assignment 转让；转让书；转让契 Zo22se0)  
assignment of interest 权益转让 zMKW@  
assignment of letters patent and trade mark 专利证书及商标转让 A--Hg-N|  
assignment of property 物业转让；物业转让书 ;58l_ue  
assignment right 转让权 z![RC59S  
assignor 转让人 kh 17  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >"B95$x5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xRJv_=dT  
associate member 附属会员 w:Tz&$&Y$  
associated body corporate 相联法人团体 <n>Kc}
c  
associated company 相联公司；联属公司 "o`N6@[w^  
associated corporation 相联法团 kp[+Iun?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b|wCR%  
公认会计师公会〔英国〕 9n$GeRO  
Association of Futures Exchange Brokers 香港期货经纪协会 AIF?+i%H}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2r"-X  
association of underwriters 承保人组织 %w,  
assumption of control 接管 {$HW_\w  
assurance 担保；保险；转易；转易书 1[a;2xA~  
assurance of interest 权益的转易 7Nw7a;h  
at 19XX price 按一九ＸＸ年价格计算 u}JL*}Q  
at a discount 按赔价计算；按贴水价格计算；打折扣 UW<V(6P  
at a premium 按溢价计算；按升水价格计算 +y>D3I  
at call 通知付款；按通知 YL=?Nk/  
at constant market price 按固定市价计算 OO]~\j
 
at constant price 按固定价格计算 OnC|9  
at cost 按成本计算 Mje6Q  
at current market price 按当时市价计算；按现时市价计算 "Git@%80  
at current price 按当时价格计算；按现时价格计算 ~#&bDot  
at factor cost 按要素成本计算；按生产要素成本计算 !,+p
eMy  
at money-of-the-day price 按付款当日价格计算 Q_euNoA0  
at or better 按指定或较佳价位〔买卖指令〕 jmmm0,#D  
at par 按面值计算；平价 4T`u?T]  
at sight 见票即付 gXZ.je)NM  
at the close 按收市盘 (!&cf
abL  
at the opening 按开市盘 F"#bCnS  
attestation 见证；见证条款 =da_zy  
at-the-money option 平价期权 `$j
c=ZLm  
attorney 受权人；受托代表人 !iWPldn&]  
attornment 新拥有人承认书 |Ma"B4  
attributable profit 可归属利润 KtUI(*$`  
attributable share value 可归属股份价值 Pk7Yq:avL  
Auckland Stock Exchange 奥克兰证券交易所 Aj#CB.y  
auction 拍卖 }a,j1r_Hl&  
auctioneer 拍卖商 R)"Ds}1G  
audit 审计；核数 K3$83%E  
Audit Commission 审计署 fmXA;^%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rJ4O_a5/  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 %kS+n_*  
audit review 帐目审查 9Ruj_U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w7$*J:{  
audited account 审计帐目；经审计的帐目 2i;G3"\  
audited annual account 经审计的周年帐目 +N:K V}K  
audited balance sheet 经审计的资产负债表 )d!,,o  
auditor 核数师；核数主任；审计师 r`pg`ChHv  
auditor's certificate 核数师证明书；审计师证明书 Zj99]4?9  
auditor's report 核数师报告；审计师报告 ^&MMtWR  
Aussie bond 澳元债券 \?{nP6=  
austerity budget 紧缩预算 O6NgI2[O  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $-[V
)]h  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q"n*`#Yt'  
Australian Dollar [AUD] 澳元 "jH=O(37  
Australian Options Market 澳大利亚期权市场 bYGK}:T8U  
Australian Securities Commission 澳洲证券事务监察委员会 iY1%"x  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <UOx>=h  
Australian Stock Exchange 澳大利亚证券交易所 x+x6F  
Austrian Schilling [ATS] 奥地利先令 ce{(5IC  
authentication 认证；鉴证 ml<X92Y  
authority to purchase 委托购买证；委购书 97lM*7h;  
authorization 认可；核准；授权；授权书 ?F1NZA[%t  
authorization by direction 指示授权 \ce (/I   
authorization by instruction 指令授权 wWv")dk3i  
authorization by warrant 令状授权 CpNnywDRwU  
authorization of unit trust 单位信托的认可 GoP,_sd\O  
authorized agent 指定代理人 (xf_  
authorized capital 法定资本 swJ3_WhbdT  
authorized clerk 出市员 w?)v#]<-  
authorized dealer 认可交易商 
="<5+G  
authorized financial institution 认可财务机构 wYQTG*&h  
authorized fund 认可基金 i_Dv+^&zV  
authorized fund house 获授权的基金公司；认可基金公司 ?piv]Z  
authorized institution 认可机构 y|f`sBMM  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~N2){0j4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^-?5=\`5  
authorized insurer 获授权保险人；获认可承保人 ++d(}^C;  
authorized investment 特准投资项目 W iqlc  
authorized person 获授权人 /` 891(f,  
authorized representative 获授权代表 -\6nT'P  
authorized share capital 法定股本 X]ow5{e  
automated quotation system 自动报价系统 Pj9n`LwM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] VU3xP2c:  
自动交易系统〔香港期货交易所有限公司〕 ):OGhW
q  
automatic adjustment mechanism 自动调整机制 [,[;'::=o4  
automatic adjustment system 自动调整系统 6REv(E]  
Automatic Clearing House 自动票据交换所 q
plz !=  
automatic exchange rates accumulation system 自动化汇率累集系统 X_GR{z%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |g<
1n  
automatic teller machine [ATM] 自动柜员机 t)P5bQ+$u9  
autopay 自动转帐 ^Yz.,!B[  
available assets 可用资产 jiQJ{yY  
available fiscal reserve 现存财政储备 &~VWh}=r  
available profit 可用利润 RzCC>-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 d#
P3 <  
average 平均；平均数；海损 ^*.S7.;2o  
average basic salary 平均基本薪金 1cPm $=B  
average consumer expenditure 平均消费开支；一般消费开支 gM_z`H5[!  
average cost 平均成本 Y2709LWmP  
average cost of land production 增辟土地平均成本 zy\p,  
average daily turnover 平均每日成交额 a)J3=Z-  
average daily wage rate 平均每日工资率 ^DVj_&~  
average expenditure pattern 平均开支模式 qj*IKS  
average growth rate 平均增长率 .2?txOKh  
average net fixed assets 固定资产平均净值 [<SM*fQ>t  
average of relatives 相对价格平均数 P'f0KZL;  
average price 平均价格 AZ' "M{wiI  
average propensity to consume 平均消费倾向；一般消费倾向 jO xH'1I  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }YUUCq&  
average rate 平均率 s`"o-w\$>  
average revenue 平均收入；平均收益 rmpx8CY"  
average stock 平均库存；平均存货 <[{Ty+  
average yearly rent 平均年租 *>Sb4:  
avoidance of double taxation 避免双重课税 n';"c;Ye)  
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 }`k >6B  
8joJe>9VJ  
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