一些有用的会计术语(也不知道发的地方对不对)A

A: hj^G}4  
A share Ａ股；甲类股份 ?~VWW<lR  
abatement of tax 减税；减扣免税额 `^XRrVX<  
ABN AMRO Bank N.V. 荷兰银行 x
'E'jh%  
above-the-line expenditure 线上项目支出；经常预算支出 [?|l X$<  
above-the-line receipt 线上项目收入；经常预算收入 lKh2LY=j  
ABSA Asia Limited 南非联合亚洲有限公司 VTy,43<  
absolute change 绝对数值变更 _ 6+,R  
absolute expenditure 实际开支 "?2  
absolute guideline figure 绝对准则数字 aH5t.x79b  
absolute interest 绝对权益 I3}HNGvU  
absolute order of discharge 绝对破产解除令 SeRK7Q&_  
absolute profit margin 绝对利润幅度 _1w.B8Lyz@  
absolute value 实值；绝对值 cM> G>Yzo  
absolutely vested interest 绝对既得权益 5
t"bCzp  
absorbed cost 已吸收成本；已分摊成本 LW83
Y/7  
absorption 吸收；分摊；合并 JEK%yMj  
absorption rate 吸收率；摊配率；分摊率 ^F0k2
pB  
ACB Finance Limited 亚洲商业财务有限公司 -dc5D@4`#s  
acceptable form of reciprocity 合理的互惠条件 ;w>3,ub(0  
acceptable rate 适当利率；适当汇率 4*N@=v  
acceptance agreement 承兑协议 ?YkO+?}+  
acceptance for honour 参加承兑 7`uA  
acceptor 承兑人；接受人；受票人 )*^OPVt  
acceptor for honour 参加承兑人 K]H"qG.K  
accident insurance 意外保险 z{D$~ ob  
Accident Insurance Association of Hong Kong 香港意外保险公会 7(A G]  
accident insurance scheme 意外保险计划 r 48;_4d)D  
accident year basis 意外年度基准 zn2"swhq\V  
accommodation 通融；贷款 P\*2c*,W;  
accommodation bill 通融票据；空头票据 (x1"uy7_  
accommodation party 汇票代发人 8^P2GG'+-  
account balance 帐户余额；帐户结余 Azq#}Oe)u  
account book 帐簿 W[[YOK1T  
account collected in advance 预收款项 ?vht~5'  
account current book 往来帐簿 7)8rc(58  
account of after-acquired property 事后取得的财产报告 9AVK_   
account of defaulter 拖欠帐目 t(z(-G|&  
account payable 应付帐款 HonAK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5fvUv"m  
account receivable 应收帐款 By"^ Z`EP4  
account receivable report 应收帐款报表 T_(e(5  
account statement 结单；帐单；会计财务报表 43}&w.AS  
account title 帐户名称；会计科目 NSiYUAug  
accountant's report 会计师报告 iP#A
-du  
Accountant's Report Rules 会计师报告规则 W)$|Hm:H  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5JU(@}Db  
Accounting Arrangements 《会计安排》 ;8%@
Lan  
accounting basis 会计基础 K;ry4/Vap  
accounting by Official Receiver 破产管理署署长呈交的帐目 9sO{1rF  
Accounting Circular 《会计通告》 G8<It5CU  
accounting class 会计类别 Ow($\,  
accounting date 记帐日期；会计结算日期 3*2&Fw!B  
accounting for money 款项核算 H~_^w.P  
Accounting Officer 会计主任 Tl/Dq(8JH  
accounting period 会计报告期；会计期 Op$J"R  
accounting policy 会计政策；会计方针 *]>OCGsr  
accounting practice 会计惯例 [hv3o0".  
accounting principle 会计准则 n_xQSVI0F  
accounting record 会计记录 .2(@jx,[  
accounting report 会计报告
>ihe|WN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  ZZFI\o  
Accounting Society of China 中国会计学会 HZr/0I?  
accounting statement 会计报表 =DF@kR[CH"  
accounting system 会计制度；会计系统 |$|nV^y  
accounting transaction 会计事项；帐务交易 v0jz)z<#  
accounting treatment 会计处理 !3X%5=#L4  
accounting year 会计年度 k+m_L{#m5  
accretion 增值；添加 *>&N t  
accrual 应计项目；应累算数目 K_lCDiqG  
accrual basis 应计制；权责发生制 0R%uVJG  
accrual basis accounting 应计制会计；权责发生制会计 t-<[._:+  
accrue 应累算；应计 2Z IpzH/8  
accrued benefit 应累算利益 (?&_6B.*  
accrued charges 应计费用 ! 4^L $  
accrued cumulative preference share dividend 应累算的累积优先股股息 %BYlbEx  
accrued expenses 应累算费用 yS.fe[  
accrued interest payable 应付利息；应计未付利息 lA^Kh  
accrued interest receivable 应收利息；应计未收利息 Kj<<&_B.H  
accrued right 累算权益 n'ca*E(  
accruing profit 应累算的利润 ->"h5h  
accumulated fiscal reserve 累积财政储备 gU 2c--`  
accumulated profit 累积利润；滚存溢利 f@.Q%+!4  
accumulated reserve 累积储备 -I$txa/"|  
accumulation of surplus income 累积收益盈余 q@RY.&mgW  
acquired assets 既得资产 PEQvEruZ}  
acquisition 收购；购置；取得 rbJ)RN^.  
acquisition cost 购置成本 5@&i:vs5y  
acquisition expenses 购置费用 ygy#^  
acquisition of 100% interest 收购全部股权 hk$nlc|$  
acquisition of control 取得控制权
9jzLXym  
acquisition of fixed assets 购置固定资产 CyBM4q
yH  
acquisition of shell “买壳” 23n8,} H,  
acquisition price 收购价 * SON>BSF  
act of God 天灾 Kp=3\)&  
acting partner 执事合伙人 $d??(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )i6U$,]  
active partner 积极参与的合伙人 $b 71  
active trading 交投活跃 . =foXN  
actual circulation 实际流通 9q,JqB  
actual cost 实际成本 |Nd.'|g,  
actual expenditure 实际开支；实际支出 MIyLQ
 
actual income 实际入息；实际收入；实际收益 5tCq}]q#P  
actual market 现货市场 m{yNnJ3O  
actual price 现货价；实际价格 "y ,(9_#  
actual profit 实际利润 buM>^A"  
actual quotation 实盘；实际价位；实际报价 3v3Va~fm`  
actual year basis 按实际年度计算 2.&
V
  
actuals 实货 1oW]O@R  
actuarial investigation 精算调查 d<cbp[3F  
actuarial principle 精算原则 uxJiec`&  
actuarial report 精算师报告 [\M?8R$)  
Actuarial Society of Hong Kong 香港精算学会 ! {o+B^^  
actuarial valuation 精算师估值 AFhG{G'W  
actuary 精算师 ` Ehgn?6'  
ad referendum agreement 暂定协议；有待覆核的协定 8/kO9'.P  
ad valorem duty 从价税；按值征税 b yreleWo  
ad valorem duty system 从价税制 BRok 89  
ad valorem fee 从价费 H><mcah  
ad valorem tariff 从价关税 Ky~~Cd$  
additional allowance 额外免税额 eEZlVHM;O  
additional amount for unexpired risk 未过期风险的额外款额 ]A<u eM  
additional assessable profit 补加应评税利润 AQNx%  
additional assessment 补加评税 @U.}Ei  
additional commitment 额外承担 m=l3O:~J  
additional commitment vote 额外承担拨款 tlxjs]{0E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kd4*Zab  
additional dependent parent allowance 供养父母额外免税额 +n~rM'^4/  
additional provision 额外拨款 Qc<O; #  
additional stamp duty 附加印花税 \,#4+&4b  
additional tax 补加税罚款；补加税款 7Hlh (k  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >5},qs:lZ  
adjudged bankrupt 被裁定破产 *M!YQ<7G^d  
adjudicated bankrupt 裁定破产人 |/Q."d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3LnyQ  
adjudication of bankruptcy 裁定破产；宣告破产 AA%g^PWpR  
adjudication of insolvency 裁定无力偿还债务 S@2Jj>3D?  
adjusted actual 经调整的实数；调整后的实数 xcRrI|?eC  
adjusted current assets 经调整的流动资产；调整后的流动资产
Jz8#88cY  
adjusted figure 经调整的数字；调整后的数额 j\L$dPZ
  
adjusted liabilities 经调整的负债；调整后的负债 UHl/AM>!  
adjusted loss 经调整的亏损；调整后的亏损 t:@A)ip  
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 8uD%]k=#!  
adjusted profit 经调整的利润；调整后的利润 <^
c0bY1  
adjusted surplus 经调整的盈余额；调整后的盈余额 nk,Mo5
iqV  
adjusted value 经调整的价值；调整后的价值 "uERa(i  
adjustment 调整；修订；理算〔保险〕 w]YyU5rhS  
adjustment centre 调剂中心 ej53O/hP  
adjustment lag 调整过程的时间差距；调整时差 .0;k|&eBD  
adjustment mechanism 调整机制 cZF;f{t  
adjustment of loss 亏损调整 v&,VC~RN-J  
adjustment process 调整过程；调整程序 0$h$7'a  
adjustment range 调整幅度 6]A\8Ty  
administered exchange rate 受管制汇率 lfhKZX
  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,ui'^8{gK  
administration expenses 行政费用 WG=r? xE  
administration fee 手续费；行政费 LO*a>9LI  
administration in bankruptcy 破产管理 5:3$VWLa <  
administration order 遗产管理令 krY.Cc]  
administrator 管理人；遗产管理人 WjxB
Nk'f  
administrator of the estate 遗产管理人
8r|  
admission of debt 债项承认书 :H:}t>X6Vo  
admission of proof 接纳债权证明 (=B7_jrl  
advance 放贷款项；垫付款项；预支款项；预付款项 ^ /eSby  
advance account 暂支帐目；预付款帐户 5*'N Q010  
advance compensation 预付补偿金 6 FxndR;  
advance from shareholder 股东垫款 KFG^vmrn  
advance pending reimbursement 预支以待日后付还 UdgI<a~`k6  
advanced economy 先进经济体系 Uy'ZL(2  
advancement 预付；预付财产 n/Z =q?_  
advances warrant 垫款令 0~5}F^8[L  
advancing 贷出 X"59`Yh  
adverse balance 逆差 >a~FSZf  
adverse exchange 逆汇 \V\ET  
advertisement addressed to shareholders 在报章刊登的致股东通告 TbM*?\7  
advice for collection 托收通知书
=U|SK"oO  
advice of drawing 提款通知书；汇票通知书 cDol o1*  
advice of payment 付款通知 |L-juT X9  
Advisory Committee [Securities and Futures Commission] (D3m5fO  
谘询委员会〔证券及期货事务监察委员会〕 l zknB  
Advisory Committee on Diversification 经济多元化谘询委员会 3nGK674;z  
affidavit 誓章；遗产申报誓章 A^7Zy79  
affidavit of no receipt 述明无收款的誓章 Ev ,8?  
affiliate 联号；联营公司；附属公司 Ekp 0.c8:  
affiliated company 附属公司；联号；联营公司 D\~$6#B>>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o6%f%:&  
affordability 负担能力 MNE)<vw>  
African Development Bank [AfDB] 非洲开发银行 jl29~^@}1i  
after-acquired property 事后取得的财产 D)$k{v#~  
after-hours dealing 市后交易 g+F_M  
after-tax profit 税后盈利；税后利润；税后溢利 SvrV5X  
agency agreement 代理协议 KAEpFobYo  
agency expenses 代理机构的开支 U.jMK{  
agency fee 代理费 I=I%e3GEm  
Agency Law 《代理法》 <xz-7EqbwX  
agent 代理人；承销人 NT:>.~ah@&  
agent of company 公司代理人 JH,bSb  
agent's fee 代理人费；经纪费 vxZUtyJfe  
aggregate 总计；总数；总体数字 /'+JP4mK  
aggregate amount 总款额；总额 5WG@ ;K%  
aggregate assets and liabilities 总体资产与负债 780MSFV8  
aggregate at constant price 按固定价格计算的总体数字 AMfu|%ZL  
aggregate demand 总需求 hzVO.Q*  
aggregate gross position 总持仓量 QNBzc {XB  
aggregate limit 总限额 %?wE/LU>  
aggregate of salaries tax 合计薪俸税 }+3~y'k  
aggregate performance 总体表现；总体业绩 2Rt ZTn  
aggregate supply 总体供应 o?8j*
]  
aggregate surplus 总盈余 .v8
=zi:7Y  
aggregate total 整体总额 N=x,96CF  
aggregate value 总值；合计价值 \wd`6  
aggregated basis 合计基准 `N,Jiw;bw  
aggregated net chargeable income 合计应课税入息实额 j0M;2 3@[  
aggregation 合并计算；合计；总和 YR#1[fe*_  
aggregation of incomes of husband and wife 夫妇入息合并计算 hZG{"O!2s  
aggregation of property 财产的总和 P3>2=qK"E(  
agio 差价；贴水 0']M,iC/  
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》 ^<b.j.$<z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0+h?Bk  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 %uMsXa  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
KwyXM9h6=  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 M,lu)~H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J(L$pIM  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p 1fnuN |,  
agreement for a settlement 授产协议 (#BA{9T,^  
agreement for assignment 转让协议 6?~pjMV  
agreement for sale 售卖协议；买卖协议 Fm{y.URo  
agreement for sale and purchase 买卖协议 |
mX8fRh  
agreement for the payment of interest 支付利息协议 C*<LVW{P  
agreement for the repayment of money 还款协议 $nN$"  
agreement of reinsurance 再保险协议 }e
w?{  
Agricultural Bank of China 中国农业银行 IC42O_^  
air passenger departure tax 飞机乘客离境税 69L&H!<i:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HX[#tT|m~  
airport tax 机场税 jlZNANR3  
alcohol duty 酒精税 7MfvU|D[d/  
alienation 让与；让渡；转让 Ric$Xmu
  
alimony 生活费；赡养费 W5 }zJ)x  
All Ordinaries Index [AOI] 所有普通股指数 }])f^  
all risks 全险；综合险 9`b3=&i\  
All Sales Record for Stock Market 《股票市场成交报告》 o!&*4>tF  
Allied Capital Resources Limited 新联财务有限公司 )A"7l7?.n)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :W55JD'  
allocation letter 拨款信件 BJTljg({o  
allocation of fund 分配款项；预留款项 XoOe=V?I )  
allocation of profit 利润分配；溢利分配 @n3PCH6:Ao  
allocation warrant 拨款令 ]|(?i ,p  
allotment 分配；配股 <9vkiEo  
allotment notice 股份配售通知；配股通知 C<ljBz`,t  
allotment of shares 股份分配 ~a Rq\fx{  
allowable 可获宽免；免税的 Ja2.1v|r.  
allowable business loss 可扣除的营业亏损 nwYeOa/t  
allowable expenses 可扣税的支出 ,kI1"@Tu  
allowance 免税额；津贴；备抵；准备金 wVB8PO8  
allowance for debts 债项的免税额 i
Bt5aUt  
allowance for depreciation by wear and tear 耗损折旧免税额 Z m>69gl  
allowance for funeral expenses 殡殓费的免税额 a!.8^:B&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F.9|$g*ip  
allowance for repairs and outgoings 修葺及支出方面的免税额 <z PyID`  
allowance to debtor 给债务人的津贴 FUqiP(A  
alteration of capital 资本更改 v%w]Q B  
alternate trustee 候补受托人 e V#H"fM  
amalgamation 合并 s,8
%;\!C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !LA#c'  
ambit of charges 征税范围；收费范围 ]a()siT  
amended valuation 经修订的估值 #t*c*o  
American Commodities Exchange 美国商品交易所 7tQiKrhp  
American Express Bank Limited 美国运通银行 LgYzGlJp  
American Stock Exchange 美国证券交易所 P7!Sc  
amortization 摊销 3m'6cMQ  
amount due from banks 存放银行同业的款项 BDg /pDnwg  
amount due from banks abroad 存放海外银行同业的款项 G<I5%Yo6G  
amount due from holding companies 控股公司欠款 aY~IS?!;  
amount due from local banks 存放本港银行同业的款项 'Z[R*Ikzq  
amount due to banks 银行同业的存款 dEnhNPeRl  
amount due to banks abroad 海外银行同业的存款 *BV .zbGm  
amount due to holding companies 控股公司存款 X5=7DE]  
amount due to local banks 本港银行同业的存款 O)?0G$0  
amount due to outport banks 外埠银行同业的存款 >'eqOZM  
amount for note issue 发行纸币的款额 78"W ~`8  
amount of bond 担保契据的款额 VrG|/2  
amount of consideration 代价款额 !.A>)+AK  
amount of contribution 供款数额 SE1 tlP  
amount of indebtedness 负债款额 c4|.!AQ>  
amount of principal of the loan 贷款本金额 rXMv&]Ag  
amount of rates chargeable 应征差饷数额 m[XN,IE#u  
amount of share capital 股本额 rv[\2@}  
amount of sums assured 承保款额 R_&>iu'[  
amount of variation 变动幅度 1vr/|RWW  
amount of vote 拨款数额 gkjZX wp  
amount payable 应付款额 n >^?BU  
amount receivable 应收款额 S_atEmQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZL Aq8X  
analysis 分析 uo^>95lkv  
ancillary risk 附属风险 )_ y{^kn3^  
annual account 周年帐目；周年帐目报表；年度决算；年结 Vl%
k:  
annual accounting date 年结日期 aap:~F{]X  
annual allowance 每年免税额；年积金；年度津贴；年津 i8]r}a  
annual balance 年度余额 !WmpnPr1  
annual disposable income 每年可动用收入 9z?F_=PB!  
annual estimates 周年预算 K':f!sZ&2  
annual fee 年费 RDbA"e5x  
annual general meeting 周年大会 @NF8?>!  
annual growth rate 年增率；每年增长率 f{J7a1 `_  
annual long-term supplement 长期个案每年补助金 "(5}=T@,  
annual pensionable emolument 可供计算退休金的年薪 >;Bhl|r~z  
annual report 年报 F&\o1g-L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {XAKf_Cg  
annual return 周年报表；周年申报表；每年报税表格 H0S7k`.  
Annual Return Rules 《周年报表规则》 VQCPgs  
annual review of consumer prices 每年消费物价回顾
x+&&[>-P  
annual roll-forward basis 逐年延展方式 Jg:'gF]jt  
annual salary 年薪 q&.!*rPD  
annual statement 年度报表；年度决算表 6m]L{ buP  
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 J';tpr  
annuitant 年金受益人 >Y:ouN~<  
annuity 年金 8CL05:&  
annuity contract 年金合约 Ce:kMkJ  
annuity on human life 人寿年金 7D,+1>5^Ne  
antecedent debt 先前的债项 wsARH>Vz  
ante-dated cheque 倒填日期支票 T"z!S0I  
anticipated expenditure 预期开支 otOl7XF  
anticipated net profit 预期纯利 Ldu!uihx  
anticipated revenue 预期收入 N\u-8nE5  
anti-inflation measure 反通货膨胀措施 _VJb i,V  
anti-inflationary stance 反通货膨胀立场 -%A6eRShk  
apparent deficit 表面赤字 rtI4W  
apparent financial solvency 表面偿债能力 F-nt7l  
apparent partner 表面合伙人 {"<Q?yA2y  
application for personal assessment 个人入息课税申请书 CNwh
H)*  
application of fund 资金应用 5segzaI  
application to release as liquidator and to destruct the books of accounts and documents .F]6uXd  
申请免除清盘人职务及毁灭帐簿与文件 >TE&myZ?*  
appointed actuary 委任精算师 biJU r^n  
appointed auditor 委任核数师；委任审计师 %u
g`dZ/  
appointed trustee 委任的受托人 5H79) n>  
appointer 委任人 OygYP  
apportioned pro rata 按比例分摊 ?E`J-ncP  
apportionment 分配；分摊 F"q3p4-<>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1)%o:Xy o  
apportionment formula 分摊方程式 9}4L8?2  
apportionment of estate duty 遗产税的分摊 qIk6S6  
appraisal 估价；评估 i|<*EXB"  
appreciable growth 可观增长 4bO7rhve  
appreciable impact 显着影响 ?;$g,2n  
appreciable increase 可观增长 DN!EsQ6  
appreciation 增值；升值 T]:5y_4?[  
appreciation against other currencies 相对其他货币升值 `s+qz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6x{B  
appreciation tax 增值税 aRV<y8{9  
appropriation 拨款；拨用；拨付 &,\S<B2.  
appropriation account 拨款帐目 BH}u\K  
Appropriation Bill 拨款法案 N\p3*#M  
appropriation-in-aid system 补助拨款办法 Zd%*,\`S  
approved assets 核准资产 NzEuiI}  
approved basket stock 认可一篮子证券 UkdQ#b1  
approved budget 核准预算 [~J4:yDd=  
approved charitable donation 认可慈善捐款 N9i>81tY  
approved charitable institution 认可慈善机构 d&fENnt?h  
approved currency 核准货币；认可货币 B!5gD  
approved estimates 核准预算 r4-r z+x  
approved estimates of expenditure 核准开支预算 jj^CW"IB  
approved overseas insurer 核准海外保险人 Q|0[B4e^:  
approved overseas trust company 核准海外信托公司 m\t %wr  
approved pooled investment fund 核准汇集投资基金 E$G8-  
approved provident fund scheme 认可公积金计划 &
1I0i[R  
approved provision 核准拨款 ,+JAwII>O  
approved redeemable share 核准可赎回股份 ;c'jBi5W  
approved regional stock 认可地区性证券 F8
pLA@7[  
approved retirement scheme 认可退休金计划 | o?@Eh  
approved subordinated loan 核准附属贷款 /5o~$S  
arbitrage 套戥；套汇；套利 "e(Nh%t  
arbitrageur 套戥者；套汇者 q[+];  
arbitrary amount 临时款项 #):FXB$a  
arrangement 措施；安排；协定 /g_}5s-Z  
arrears 欠款 6L2.88 i  
arrears of pay 欠付薪酬 ^v,^.>P  
arrears of revenue 逾期未收税款；逾期未收的帐项 0uZHH  
articles of association 组织章程；组织细则；组织章程细则 m1
(rAr1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dkXK0k  
ascertainment of profit 确定利润 T# 8O:  
"Asia Clear" “亚洲结算系统” &BQ`4j~.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 eX=W+&lj  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AttDD{Ta  
Asian Development Fund [ADF] 亚洲发展基金 Q%85,L^U  
Asian dollar bond 亚洲美元债券 lwK Au!l  
Asian dollar market 亚洲美元市场 I|p(8R!  
Asian dollar rate 亚洲美元利率 nJ6bC^*)U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ub-ZrC'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <AB]FBo(  
asked price 沽盘；喊价；索价；卖方报价 {6n B83BB  
assessable income 应评税入息 5VISP4a  
assessable loss 应评税亏损 GI/g@RV  
assessable profit 应评税利润 ~O<Bs{8  
assessable value 应评税值 !#>{..}}3  
assessed profit 估定利润 _xbV
AI4  
assessed value 经评估价值 3D\I#g  
assessment 评税；评定；估价；评税单 lc*<UZR  
assessment number 评税编号；估价编号 aK,G6y  
assessment of additional tax 补加税评税 P2lj#aQLS  
assessment of performance 业绩评估；实绩评价 :imp~~L;  
Assessor 评税主任 2r1.,1  
asset price bubbles 资产价格泡沫 s:Memvf  
asset-backed securities 具资产保证的证券 zX)uC<  
assets accretion 资产增值 L"AZ,|wIk  
assets and liabilities 资产与负债 &'R\yX<J)  
assets betterment statement 资产递增表；资产改进表 iLgWzA  
assets lending 实物放款；有抵押贷款 Yw./V0Z{@  
assets of the company passing on the death 死者去世时转移的公司资产 '(ql7  
assets pledged as security for liabilities 用作负债抵押的资产 q),yY]5  
assets portfolio 资产投资组合 JD,/oL.KA  
assets price 资产价格 A9[l5E  
assets quality 资产质素 }VyDX14j  
assets realization 资产变现 xFgY#F  
assets refinancing arrangement 资产再集资安排 h_H$+!Nzb  
assets securitization 资产证券化 5*~G7/hT  
assets situated outside Hong Kong 在香港以外地方的资产 ,%Dn}mWu  
assets stripping 削减资产；拆卖资产 +Ge-!&.;A  
assets value 资产值 }"A.[9 b  
assignee 承让人 h\jwXMi,tj  
assignment 转让；转让书；转让契 d?'q(6&H  
assignment of interest 权益转让 XO219   
assignment of letters patent and trade mark 专利证书及商标转让 YX-G>.Pc  
assignment of property 物业转让；物业转让书 *;Sj&O  
assignment right 转让权 b1_HDC(  
assignor 转让人 *_@8v?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _},u[+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^hLAMaR  
associate member 附属会员 `O*+%/(  
associated body corporate 相联法人团体 D/{hLp{  
associated company 相联公司；联属公司 o AvX(  
associated corporation 相联法团 OTSbhI'v  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;jS~0R  
公认会计师公会〔英国〕 A[^fG_l
4  
Association of Futures Exchange Brokers 香港期货经纪协会 ?9.SwIxU&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 KxqJlben  
association of underwriters 承保人组织 8eQ 4[wJY  
assumption of control 接管 jo/-'Lf{?  
assurance 担保；保险；转易；转易书 L-vy,[9)[*  
assurance of interest 权益的转易 :Fu.S1j$  
at 19XX price 按一九ＸＸ年价格计算 O\8_;Gc;  
at a discount 按赔价计算；按贴水价格计算；打折扣  {|a=  
at a premium 按溢价计算；按升水价格计算 .r$d 8J  
at call 通知付款；按通知 &E0P`F,GQA  
at constant market price 按固定市价计算 $SA8$!:  
at constant price 按固定价格计算 {p-&8-  
at cost 按成本计算 ^pIT,|myY7  
at current market price 按当时市价计算；按现时市价计算 7ZqC1  
at current price 按当时价格计算；按现时价格计算 Ar,B7-F!  
at factor cost 按要素成本计算；按生产要素成本计算 xmsw'\  
at money-of-the-day price 按付款当日价格计算 hv2@}<r?  
at or better 按指定或较佳价位〔买卖指令〕 [ lW~v:W  
at par 按面值计算；平价 $QN}2lJ>  
at sight 见票即付 cl/}PmYIZ  
at the close 按收市盘 G?v]p~6  
at the opening 按开市盘 >+LFu?y  
attestation 见证；见证条款 R$sG*=a!8j  
at-the-money option 平价期权 9/'zk
  
attorney 受权人；受托代表人 [AA'Ko  
attornment 新拥有人承认书 *`7cvt5]IM  
attributable profit 可归属利润 7G zf>n  
attributable share value 可归属股份价值 :VGvL"Kro  
Auckland Stock Exchange 奥克兰证券交易所 4'_PLOgnX  
auction 拍卖 1U^;fqvja  
auctioneer 拍卖商 TldqF BX  
audit 审计；核数 Q!9AxM2K  
Audit Commission 审计署 Myvp PW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U8m/L^zh  
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〕 ^Q0%_V,  
audit review 帐目审查 \("|X>00  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C5"=%v[gQv  
audited account 审计帐目；经审计的帐目 R9xhO!  
audited annual account 经审计的周年帐目 #0GvL=}k  
audited balance sheet 经审计的资产负债表 * `1W})  
auditor 核数师；核数主任；审计师 /N>f#:}  
auditor's certificate 核数师证明书；审计师证明书 o-H\vtOjE  
auditor's report 核数师报告；审计师报告 sba+J:#w  
Aussie bond 澳元债券 /
?C}PM  
austerity budget 紧缩预算 )\ow/XPE  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |L%}@e Vw_  
Australia All Ordinaries Index 澳洲所有普通股票指数 `v) :|Q  
Australian Dollar [AUD] 澳元 B~xT:r  
Australian Options Market 澳大利亚期权市场 js^+{~
 
Australian Securities Commission 澳洲证券事务监察委员会 LpN_s#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =n7QLQU  
Australian Stock Exchange 澳大利亚证券交易所 2<q.LQ}<  
Austrian Schilling [ATS] 奥地利先令 41dB4Td5t  
authentication 认证；鉴证 :QGgtTEV""  
authority to purchase 委托购买证；委购书 vVBu/)  
authorization 认可；核准；授权；授权书 ^qvN:v$1  
authorization by direction 指示授权 :rR)rj'  
authorization by instruction 指令授权 v!~tX*q  
authorization by warrant 令状授权 AYb-
BaIc  
authorization of unit trust 单位信托的认可 a/p} ?!\  
authorized agent 指定代理人 }JPLhr|d^  
authorized capital 法定资本 gn,D9d+  
authorized clerk 出市员 *ETSx{)8  
authorized dealer 认可交易商 ]l/ PyX  
authorized financial institution 认可财务机构 0[E}[{t`  
authorized fund 认可基金 5\S s`#g  
authorized fund house 获授权的基金公司；认可基金公司 ;@/^hk{A  
authorized institution 认可机构 9+S$,|9
 
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 KUD&vqx3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 C^QpVt-T  
authorized insurer 获授权保险人；获认可承保人 jTHgh>n  
authorized investment 特准投资项目 wX/0.aZ|  
authorized person 获授权人 z'"e|)  
authorized representative 获授权代表 Es]:-TR  
authorized share capital 法定股本 EnW}>X
N  
automated quotation system 自动报价系统 ,r_%p<lOFu  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?/3'j(Gk  
自动交易系统〔香港期货交易所有限公司〕 b}<?& @  
automatic adjustment mechanism 自动调整机制 y
VZLZLm  
automatic adjustment system 自动调整系统 `|&#=hl~  
Automatic Clearing House 自动票据交换所 7F$G.LhMw  
automatic exchange rates accumulation system 自动化汇率累集系统 I)]"`2w2w  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^?<gz!(-  
automatic teller machine [ATM] 自动柜员机 h$`zuz  
autopay 自动转帐 05SK$ Y<<  
available assets 可用资产 h[*:\P`  
available fiscal reserve 现存财政储备 F .hA.E  
available profit 可用利润 v=8sj{g3,3  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 HAKB@h)  
average 平均；平均数；海损 "@ 1+l&  
average basic salary 平均基本薪金 Nl$b;~u  
average consumer expenditure 平均消费开支；一般消费开支 fmgXh)=  
average cost 平均成本 .30eO_msK  
average cost of land production 增辟土地平均成本 %H/V iC  
average daily turnover 平均每日成交额 u7(<
YSOs  
average daily wage rate 平均每日工资率 -F7P$/9  
average expenditure pattern 平均开支模式
$Sls9H+.  
average growth rate 平均增长率 ;]vJ[mi~  
average net fixed assets 固定资产平均净值 9u0<$UY%  
average of relatives 相对价格平均数 Ie"eqO!  
average price 平均价格 4(nwi[1Y  
average propensity to consume 平均消费倾向；一般消费倾向 u,~/oTgO  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |X47&Y  
average rate 平均率 %^KN
Y ;E  
average revenue 平均收入；平均收益 (ay((|)  
average stock 平均库存；平均存货 >}H3V]  
average yearly rent 平均年租 BZP{{  
avoidance of double taxation 避免双重课税 Yx[B*] 2  
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 328gTP1  
89Ch'D  
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