一些有用的会计术语(也不知道发的地方对不对)A

A: r=p^~tuyxr  
A share Ａ股；甲类股份 Xg\unUHa  
abatement of tax 减税；减扣免税额 _1WA:7$C  
ABN AMRO Bank N.V. 荷兰银行 .Yz^r?3t  
above-the-line expenditure 线上项目支出；经常预算支出 +ZFN8  
above-the-line receipt 线上项目收入；经常预算收入 Zv?"1Y< L  
ABSA Asia Limited 南非联合亚洲有限公司 y{~tMpo<  
absolute change 绝对数值变更 I|;C}lfp  
absolute expenditure 实际开支 W7{^/s5r  
absolute guideline figure 绝对准则数字 B|{E[]
iK  
absolute interest 绝对权益 VW;E14  
absolute order of discharge 绝对破产解除令 M a3}w-=;  
absolute profit margin 绝对利润幅度 H6Gs&yk3  
absolute value 实值；绝对值 QIJ/'72  
absolutely vested interest 绝对既得权益 n</Rd=  
absorbed cost 已吸收成本；已分摊成本 =}Q|#C  
absorption 吸收；分摊；合并 D=Yr/qc?  
absorption rate 吸收率；摊配率；分摊率 Fq%NY8KNE  
ACB Finance Limited 亚洲商业财务有限公司 +8"P*z,  
acceptable form of reciprocity 合理的互惠条件 bQPO'
S4  
acceptable rate 适当利率；适当汇率 (m=1yj9  
acceptance agreement 承兑协议 Eb CK9  
acceptance for honour 参加承兑 A"R(?rQi=  
acceptor 承兑人；接受人；受票人 g1]bI$;  
acceptor for honour 参加承兑人 P\QbMj1U  
accident insurance 意外保险 %;<g!Vw.k  
Accident Insurance Association of Hong Kong 香港意外保险公会 L|;sB=$'{  
accident insurance scheme 意外保险计划 ZF8`=D`:R  
accident year basis 意外年度基准 aSgKh  
accommodation 通融；贷款 vj]h[=:  
accommodation bill 通融票据；空头票据 NgF"1E  
accommodation party 汇票代发人 bQ&%6'ck  
account balance 帐户余额；帐户结余 pd.unEWwF  
account book 帐簿
)h{+pK  
account collected in advance 预收款项 x|()f3{.  
account current book 往来帐簿 tZFpxyF  
account of after-acquired property 事后取得的财产报告 'Asr,[]?  
account of defaulter 拖欠帐目 @xBO[v  
account payable 应付帐款 <Q`3;ca^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nK
I?Sc  
account receivable 应收帐款 VZtFgN$J  
account receivable report 应收帐款报表 m'k>U4  
account statement 结单；帐单；会计财务报表 uyWw3>  
account title 帐户名称；会计科目 bf2r8  
accountant's report 会计师报告 q|r*4={^!*  
Accountant's Report Rules 会计师报告规则 e@/' o/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 | h+vdE8  
Accounting Arrangements 《会计安排》 c\O2|'JzE  
accounting basis 会计基础 !|- U,  
accounting by Official Receiver 破产管理署署长呈交的帐目 zJ:%iL@  
Accounting Circular 《会计通告》 xuVc1jJH  
accounting class 会计类别 17 
0r5  
accounting date 记帐日期；会计结算日期 7#7|+%W0  
accounting for money 款项核算 rp2g./2  
Accounting Officer 会计主任 !\O!Du  
accounting period 会计报告期；会计期 FJxb!-0&  
accounting policy 会计政策；会计方针 7KJ0>0~Et  
accounting practice 会计惯例 ={;+0Wj
b8  
accounting principle 会计准则 m}S}fH(  
accounting record 会计记录 W5~!)Ec  
accounting report 会计报告 ?{5}3abB`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6s ~!B{Q  
Accounting Society of China 中国会计学会 WT3g31  
accounting statement 会计报表 X\i;j!;d  
accounting system 会计制度；会计系统 S/RChg_L5  
accounting transaction 会计事项；帐务交易 (Jk[%_b>_  
accounting treatment 会计处理 b)E<b{'W  
accounting year 会计年度
o|#F@L3i  
accretion 增值；添加 [,MK)7DU  
accrual 应计项目；应累算数目 0"ooHP$1  
accrual basis 应计制；权责发生制 Ww#!-,*]o  
accrual basis accounting 应计制会计；权责发生制会计 +Yc
@<$4  
accrue 应累算；应计 wjgFe]  
accrued benefit 应累算利益 \'iy(8i  
accrued charges 应计费用 ]!a?Lr  
accrued cumulative preference share dividend 应累算的累积优先股股息 L=M'QJl9  
accrued expenses 应累算费用 U;"J8  
accrued interest payable 应付利息；应计未付利息  C?'s  
accrued interest receivable 应收利息；应计未收利息 s<aG
 
accrued right 累算权益 |`V=hqe{  
accruing profit 应累算的利润  !$!%era`  
accumulated fiscal reserve 累积财政储备 iM6(bmc.  
accumulated profit 累积利润；滚存溢利 b*{UO  
accumulated reserve 累积储备 $jv"$0Fc  
accumulation of surplus income 累积收益盈余 %Nob B  
acquired assets 既得资产 WN#2<XjG  
acquisition 收购；购置；取得 ya,-Lt  
acquisition cost 购置成本 h^''ue"  
acquisition expenses 购置费用 W )Ps2  
acquisition of 100% interest 收购全部股权 i&DUlmt)f  
acquisition of control 取得控制权 J+N -+,,  
acquisition of fixed assets 购置固定资产 N|ZGc{?  
acquisition of shell “买壳” ?8U]UM6Tu4  
acquisition price 收购价 eV}H  
act of God 天灾 6\-u:dvGI?  
acting partner 执事合伙人 Dk8@x8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Kxz|0l  
active partner 积极参与的合伙人 ~ tN/  
active trading 交投活跃 BglbQ'6p  
actual circulation 实际流通 {y%@1q%"  
actual cost 实际成本 5@I/+D  
actual expenditure 实际开支；实际支出 "}H2dn2n  
actual income 实际入息；实际收入；实际收益 a0Fq$  
actual market 现货市场 -%{+\x2  
actual price 现货价；实际价格 9U=6l]Np  
actual profit 实际利润 =A$
d)&  
actual quotation 实盘；实际价位；实际报价 *19a\m=>oi  
actual year basis 按实际年度计算 q9a6s{,  
actuals 实货 sOS^  
actuarial investigation 精算调查 TqOH(={  
actuarial principle 精算原则 J(=y$8xje  
actuarial report 精算师报告 (N)>?r@n`  
Actuarial Society of Hong Kong 香港精算学会 uK1VFW  
actuarial valuation 精算师估值 R\/tKZJjb  
actuary 精算师 _5$L`&  
ad referendum agreement 暂定协议；有待覆核的协定 crSqbL  
ad valorem duty 从价税；按值征税 Y4
X`(\A  
ad valorem duty system 从价税制 @e$EwCV,  
ad valorem fee 从价费 jR@>~t[}o  
ad valorem tariff 从价关税 $d,{I8d  
additional allowance 额外免税额 s'IB{lJ9  
additional amount for unexpired risk 未过期风险的额外款额 l m(mY$B*_  
additional assessable profit 补加应评税利润 t%f>*}*P*  
additional assessment 补加评税 sb?!U"v.'  
additional commitment 额外承担 ,Z! I^  
additional commitment vote 额外承担拨款 C',uY7}<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pr,1pqiAf  
additional dependent parent allowance 供养父母额外免税额 h|lH`m^  
additional provision 额外拨款 kXlI*h  
additional stamp duty 附加印花税 .NxskXq)  
additional tax 补加税罚款；补加税款 WORRF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E0DquVrz  
adjudged bankrupt 被裁定破产 giW9b_  
adjudicated bankrupt 裁定破产人 v#:?:<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hb)C"q=  
adjudication of bankruptcy 裁定破产；宣告破产 %[azMlp<  
adjudication of insolvency 裁定无力偿还债务 *!3qO^b?  
adjusted actual 经调整的实数；调整后的实数 pZt>rv  
adjusted current assets 经调整的流动资产；调整后的流动资产 Hc8!cATQk  
adjusted figure 经调整的数字；调整后的数额 J6rWe  
adjusted liabilities 经调整的负债；调整后的负债 %,aSD#l`f  
adjusted loss 经调整的亏损；调整后的亏损 x{Dw?6TP  
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 'SrDc'?  
adjusted profit 经调整的利润；调整后的利润 4nh0bIN1  
adjusted surplus 经调整的盈余额；调整后的盈余额 HYY+Fv5  
adjusted value 经调整的价值；调整后的价值 Q|2*V1"r<2  
adjustment 调整；修订；理算〔保险〕 t"e%'dFv  
adjustment centre 调剂中心 U^qS[HM  
adjustment lag 调整过程的时间差距；调整时差 Z,M2vRj"qT  
adjustment mechanism 调整机制 :/t_5QN  
adjustment of loss 亏损调整 8|5+\1!#/)  
adjustment process 调整过程；调整程序 6Lg#co}9  
adjustment range 调整幅度 3 +`,'Q9  
administered exchange rate 受管制汇率 fRkx ^u P  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6k<3,`VV|  
administration expenses 行政费用 x;LO{S4Z  
administration fee 手续费；行政费 b5f+q:?{  
administration in bankruptcy 破产管理 -mLu!32I<  
administration order 遗产管理令 'UZ i>Ta  
administrator 管理人；遗产管理人 $*Wa A`(U  
administrator of the estate 遗产管理人 &h=f  
admission of debt 债项承认书 fGe"1MfU  
admission of proof 接纳债权证明 W2M[w_~QE  
advance 放贷款项；垫付款项；预支款项；预付款项 MfKru,LSh  
advance account 暂支帐目；预付款帐户 P:1eWP  
advance compensation 预付补偿金 m#RMd,'X  
advance from shareholder 股东垫款 N$.ls48a4-  
advance pending reimbursement 预支以待日后付还 7;]IlR6  
advanced economy 先进经济体系 M8y|Lm}o  
advancement 预付；预付财产 1(%6X*z  
advances warrant 垫款令 Ub4)x  
advancing 贷出 8H8Q
  
adverse balance 逆差 \]\h,Y8  
adverse exchange 逆汇 K2V?[O#  
advertisement addressed to shareholders 在报章刊登的致股东通告 t?=V<Yd1  
advice for collection 托收通知书 IMpL+W.  
advice of drawing 提款通知书；汇票通知书 Ke~!1S8=  
advice of payment 付款通知 |t;Ktl  
Advisory Committee [Securities and Futures Commission] T| R!Aw
.  
谘询委员会〔证券及期货事务监察委员会〕 rL?{+S]&^)  
Advisory Committee on Diversification 经济多元化谘询委员会 n0%S: (  
affidavit 誓章；遗产申报誓章 3x z z* <  
affidavit of no receipt 述明无收款的誓章 `1y@c"t  
affiliate 联号；联营公司；附属公司 |It{L0=U  
affiliated company 附属公司；联号；联营公司 !d[]Qt%mA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rhGB l`(B  
affordability 负担能力 t^%)d7$  
African Development Bank [AfDB] 非洲开发银行 54RexB o  
after-acquired property 事后取得的财产 u^x<xw6f  
after-hours dealing 市后交易 Qp2~ `hD  
after-tax profit 税后盈利；税后利润；税后溢利 m"AyO"}I5  
agency agreement 代理协议 uv{*f)j/d  
agency expenses 代理机构的开支 wWq-zGH|&  
agency fee 代理费 [[]NnWJ  
Agency Law 《代理法》 ~L>&
p  
agent 代理人；承销人 +8GxX
$  
agent of company 公司代理人 f}?pY"yvO  
agent's fee 代理人费；经纪费 ^1aY,6I:  
aggregate 总计；总数；总体数字 &W&A88FfZU  
aggregate amount 总款额；总额 :X7O4?ww  
aggregate assets and liabilities 总体资产与负债 2|`Mb~E;  
aggregate at constant price 按固定价格计算的总体数字 s=z$;1C  
aggregate demand 总需求 n^l5M^.  
aggregate gross position 总持仓量 I+jc  
aggregate limit 总限额 |O"Pb`V+  
aggregate of salaries tax 合计薪俸税 'gsO}xj  
aggregate performance 总体表现；总体业绩 {e0aH `me  
aggregate supply 总体供应 !thFayq  
aggregate surplus 总盈余 *)HVK&'  
aggregate total 整体总额 F`+S(APT8  
aggregate value 总值；合计价值 [DTe
  
aggregated basis 合计基准 F#qc#s  
aggregated net chargeable income 合计应课税入息实额 Vgy12dE  
aggregation 合并计算；合计；总和 7~QAprwVS  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]2|KG3t  
aggregation of property 财产的总和 4]Gm4zO  
agio 差价；贴水 -;i:bE  
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》 F>%,}Y~B:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 
2<V`  
《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》 gxC`Ml  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :z|$K^)7Z  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 W4h]4X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment sp0_f;bC  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `;m0GU68  
agreement for a settlement 授产协议 Cwji,*  
agreement for assignment 转让协议 |47 2X&e  
agreement for sale 售卖协议；买卖协议 zNEN[  
agreement for sale and purchase 买卖协议 t!>0^['g4  
agreement for the payment of interest 支付利息协议 8Kn}o@Yd  
agreement for the repayment of money 还款协议 ICTjUQP  
agreement of reinsurance 再保险协议 /~?[70B}E  
Agricultural Bank of China 中国农业银行 yV&]i-ey  
air passenger departure tax 飞机乘客离境税 I6S>*V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?~]mOv>  
airport tax 机场税 
a^VI)  
alcohol duty 酒精税 v)*eLX$  
alienation 让与；让渡；转让 Y$qjQ1jF+  
alimony 生活费；赡养费 !8RJHMX&  
All Ordinaries Index [AOI] 所有普通股指数 =~dsIG  
all risks 全险；综合险 ER4#5gd  
All Sales Record for Stock Market 《股票市场成交报告》 7EL0!:Pp3  
Allied Capital Resources Limited 新联财务有限公司 X'2%'z<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *2YWvGc  
allocation letter 拨款信件 0zA:
?}  
allocation of fund 分配款项；预留款项 '6T *b  
allocation of profit 利润分配；溢利分配 5xH*&GpL7  
allocation warrant 拨款令 i2LN`5k  
allotment 分配；配股 |(Xxi  
allotment notice 股份配售通知；配股通知 HEK?z|Ne  
allotment of shares 股份分配 Y`xAJ#= ,i  
allowable 可获宽免；免税的 i}))6   
allowable business loss 可扣除的营业亏损 _e|-O>#pl  
allowable expenses 可扣税的支出 B5;94YIN  
allowance 免税额；津贴；备抵；准备金 eYv+tjIF  
allowance for debts 债项的免税额 =v{
R(IX%  
allowance for depreciation by wear and tear 耗损折旧免税额 -^rdB6O6j  
allowance for funeral expenses 殡殓费的免税额 S7R*R}
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }F3}"Ik'L  
allowance for repairs and outgoings 修葺及支出方面的免税额 +]Z*_?j9{  
allowance to debtor 给债务人的津贴 t Q>/1  
alteration of capital 资本更改 ;;EFiaA  
alternate trustee 候补受托人 owO&[D/  
amalgamation 合并 p\]rxtm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1}CJ&  
ambit of charges 征税范围；收费范围 SNHALF  
amended valuation 经修订的估值 P>|sCF  
American Commodities Exchange 美国商品交易所 ~k ]$J|}za  
American Express Bank Limited 美国运通银行 8,B#W#*{  
American Stock Exchange 美国证券交易所 G/KTF2wl7  
amortization 摊销 ~BXy)IB6  
amount due from banks 存放银行同业的款项 ?.nD!S@  
amount due from banks abroad 存放海外银行同业的款项 _Vr}ipx-k  
amount due from holding companies 控股公司欠款 ,awkL :  
amount due from local banks 存放本港银行同业的款项 L1q]  
amount due to banks 银行同业的存款 eHyIFoaC/  
amount due to banks abroad 海外银行同业的存款 "m}N hoD4  
amount due to holding companies 控股公司存款 m`@~ZIa?>B  
amount due to local banks 本港银行同业的存款 ',6d0>4*  
amount due to outport banks 外埠银行同业的存款 xQqZi b5I  
amount for note issue 发行纸币的款额 G4uO
Y?0N  
amount of bond 担保契据的款额 48mTL+*  
amount of consideration 代价款额 ZYz8ul$E  
amount of contribution 供款数额 ;#7:}>}rO  
amount of indebtedness 负债款额 = /=?l  
amount of principal of the loan 贷款本金额 Kd3EZo.  
amount of rates chargeable 应征差饷数额 ^W[3RiG  
amount of share capital 股本额 Fr,b5 M<L7  
amount of sums assured 承保款额 Ng
\]  
amount of variation 变动幅度 S6c>D&Q  
amount of vote 拨款数额 U5H5QW+  
amount payable 应付款额 qmbhx9V   
amount receivable 应收款额 oMF[<Xf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1K{hj%  
analysis 分析 h%U,g 9_  
ancillary risk 附属风险 bVds23q  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]bAw>1,NVD  
annual accounting date 年结日期 ":01M},RA  
annual allowance 每年免税额；年积金；年度津贴；年津 HJOoCf  
annual balance 年度余额 3xpygx9
 
annual disposable income 每年可动用收入 WI\h@qSB  
annual estimates 周年预算 Hr=?_Un"  
annual fee 年费 x7c#kU2A&Z  
annual general meeting 周年大会 #h2 qrX&+  
annual growth rate 年增率；每年增长率 .&n;S';"  
annual long-term supplement 长期个案每年补助金 lAPPng`  
annual pensionable emolument 可供计算退休金的年薪 =b#,OXQ  
annual report 年报 s^-o_K\*c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o1rH@D6/-  
annual return 周年报表；周年申报表；每年报税表格 :74G5U8%  
Annual Return Rules 《周年报表规则》 5m rkw  
annual review of consumer prices 每年消费物价回顾 EZ)GW%Bm2  
annual roll-forward basis 逐年延展方式 Ly`FU)  
annual salary 年薪 qUG)+~g`  
annual statement 年度报表；年度决算表 Z(o]8*;Ai  
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 DM*u;t{i  
annuitant 年金受益人 a |0f B4G  
annuity 年金 \.{ZgL5"  
annuity contract 年金合约 sm;\;MP*yH  
annuity on human life 人寿年金 #e$vv!&}  
antecedent debt 先前的债项 *uvE`4V^Jg  
ante-dated cheque 倒填日期支票 ]0myoWpi3  
anticipated expenditure 预期开支 4d $T6b  
anticipated net profit 预期纯利 @s~*>k#"#  
anticipated revenue 预期收入 v^1n.l %E  
anti-inflation measure 反通货膨胀措施 4XArpKA  
anti-inflationary stance 反通货膨胀立场 =_,j89E  
apparent deficit 表面赤字 8
7:V-*8  
apparent financial solvency 表面偿债能力 hE}y/A[  
apparent partner 表面合伙人 9I*`~il>{  
application for personal assessment 个人入息课税申请书 `'/1Ij+  
application of fund 资金应用 >twog}%  
application to release as liquidator and to destruct the books of accounts and documents 6g%~~hX
 
申请免除清盘人职务及毁灭帐簿与文件 ,\0>d}eh!  
appointed actuary 委任精算师 F;)qM|7  
appointed auditor 委任核数师；委任审计师 p(x<h  
appointed trustee 委任的受托人 3Cl&1K #5  
appointer 委任人 420yaw/":  
apportioned pro rata 按比例分摊 3("E5lI(g:  
apportionment 分配；分摊 r[RO"Ej"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U7d05y'  
apportionment formula 分摊方程式 2B=+p83<  
apportionment of estate duty 遗产税的分摊 iLJBiZ+  
appraisal 估价；评估 Ox"SQ`nSj'  
appreciable growth 可观增长 =
1% <  
appreciable impact 显着影响 ]j^rJ|WTH  
appreciable increase 可观增长 OJPi*i5*  
appreciation 增值；升值 c:_dW;MJ0  
appreciation against other currencies 相对其他货币升值 ;F\sMf{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >&uR=Yd  
appreciation tax 增值税 >I;J!{  
appropriation 拨款；拨用；拨付 vK8!V7o~h%  
appropriation account 拨款帐目 'V(9ein^Q  
Appropriation Bill 拨款法案 f&`yi
y_  
appropriation-in-aid system 补助拨款办法 kDK0L3}nr]  
approved assets 核准资产 $C9['GGR  
approved basket stock 认可一篮子证券 D 13bQ&\B-  
approved budget 核准预算 5:X^Q.f;  
approved charitable donation 认可慈善捐款 vU,;asgy  
approved charitable institution 认可慈善机构 1F94e)M)"  
approved currency 核准货币；认可货币 BYWs\6vK  
approved estimates 核准预算 YfU6mQ  
approved estimates of expenditure 核准开支预算 "!_,N@\t  
approved overseas insurer 核准海外保险人 rd4mAX6@  
approved overseas trust company 核准海外信托公司 '| bHu  
approved pooled investment fund 核准汇集投资基金 td\'BV  
approved provident fund scheme 认可公积金计划 gl!F)RdH  
approved provision 核准拨款 &cB+la\_  
approved redeemable share 核准可赎回股份 x_.}C%  
approved regional stock 认可地区性证券 T6Ks]6m_  
approved retirement scheme 认可退休金计划 8WMGuv  
approved subordinated loan 核准附属贷款 ue"e><c6:  
arbitrage 套戥；套汇；套利 vB1nj<]&z  
arbitrageur 套戥者；套汇者 gatxvR7H  
arbitrary amount 临时款项 h9WyQl7  
arrangement 措施；安排；协定 L$ ZZ]?7j  
arrears 欠款 pJ H@v &a  
arrears of pay 欠付薪酬 ~X%W2N2  
arrears of revenue 逾期未收税款；逾期未收的帐项 !vH={40]  
articles of association 组织章程；组织细则；组织章程细则 w.R2' WR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BZAF;j  
ascertainment of profit 确定利润 m15> ^i^W  
"Asia Clear" “亚洲结算系统” wGAeOD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u1_NC;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E
bytvs,w  
Asian Development Fund [ADF] 亚洲发展基金 Ue2k^a*Ww
 
Asian dollar bond 亚洲美元债券 QVPJ$~x  
Asian dollar market 亚洲美元市场 '=]|"  
Asian dollar rate 亚洲美元利率 \6K1Z!*;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 L|K^w *\C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9:]|TIPi  
asked price 沽盘；喊价；索价；卖方报价 FpFkZFtG'm  
assessable income 应评税入息 .V?>Jhok  
assessable loss 应评税亏损 SyCa~M!}>  
assessable profit 应评税利润 yDXW#q  
assessable value 应评税值 pJPP6Be<  
assessed profit 估定利润 W,sPg\G 3  
assessed value 经评估价值 UWg+7RL  
assessment 评税；评定；估价；评税单 l. 0|>gj`0  
assessment number 评税编号；估价编号 x]<0Kq9K  
assessment of additional tax 补加税评税 :ej`]yK |  
assessment of performance 业绩评估；实绩评价 e[*%tx H  
Assessor 评税主任 p)w{}@%r  
asset price bubbles 资产价格泡沫 `ls^fnJTpf  
asset-backed securities 具资产保证的证券 )b;}]C  
assets accretion 资产增值 so@wUxF  
assets and liabilities 资产与负债 DzE_p- zs  
assets betterment statement 资产递增表；资产改进表 wBIhpiJX0  
assets lending 实物放款；有抵押贷款 SbN.z  
assets of the company passing on the death 死者去世时转移的公司资产 -
<M'h  
assets pledged as security for liabilities 用作负债抵押的资产 ck K9@RQ  
assets portfolio 资产投资组合 XC
QPVSh  
assets price 资产价格 gaxxB]8  
assets quality 资产质素 uEcK0>xp  
assets realization 资产变现 "|W``&pM  
assets refinancing arrangement 资产再集资安排 i4r8146D[  
assets securitization 资产证券化 UA}N  
assets situated outside Hong Kong 在香港以外地方的资产 /F7X"_(H  
assets stripping 削减资产；拆卖资产 +U*:WKdI?  
assets value 资产值 fD ?w!7f-1  
assignee 承让人 Jw)-6WJ!uO  
assignment 转让；转让书；转让契 hxx`f-#=  
assignment of interest 权益转让 oiNt'HQ2/  
assignment of letters patent and trade mark 专利证书及商标转让 dEG1[QG  
assignment of property 物业转让；物业转让书 TC^fyxq  
assignment right 转让权 7Hzv-s  
assignor 转让人 7=[/J*-m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 R?H[{AX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &(YNz9L  
associate member 附属会员 5Int,SX  
associated body corporate 相联法人团体 V[baGNe  
associated company 相联公司；联属公司 =Z}=nS?4  
associated corporation 相联法团 ,1|0]:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8/`ij?gn  
公认会计师公会〔英国〕 x|q|> dPB  
Association of Futures Exchange Brokers 香港期货经纪协会 T~b6Zu6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #CTHCwYo  
association of underwriters 承保人组织 /eNDv(g)M  
assumption of control 接管 qASV\ <n  
assurance 担保；保险；转易；转易书 mVdg0  
assurance of interest 权益的转易 "%]vSr  
at 19XX price 按一九ＸＸ年价格计算 ZIikDih1  
at a discount 按赔价计算；按贴水价格计算；打折扣 A,
#a?O6m  
at a premium 按溢价计算；按升水价格计算 ;;lOu~-*$p  
at call 通知付款；按通知 %hH@< <b(s  
at constant market price 按固定市价计算 $V2.@X  
at constant price 按固定价格计算 JWo).  
at cost 按成本计算 \2NT7^H#  
at current market price 按当时市价计算；按现时市价计算 N(=\S:  
at current price 按当时价格计算；按现时价格计算 19 <Lgr  
at factor cost 按要素成本计算；按生产要素成本计算 +N:=|u.g  
at money-of-the-day price 按付款当日价格计算 dtd}P~  
at or better 按指定或较佳价位〔买卖指令〕 fi;0
0>y  
at par 按面值计算；平价 Tg\wBhJr|  
at sight 见票即付 %:/?eZ  
at the close 按收市盘 1@{qPmf^  
at the opening 按开市盘 (H-}z`sy/@  
attestation 见证；见证条款 ~e#QAaXD#5  
at-the-money option 平价期权 Q]<6i  
attorney 受权人；受托代表人 "6zf-++%  
attornment 新拥有人承认书 ry!0~ir  
attributable profit 可归属利润 !J-oGs\ u  
attributable share value 可归属股份价值 ~#y(]Xec2  
Auckland Stock Exchange 奥克兰证券交易所  V4qv7  
auction 拍卖 &n-)Alx  
auctioneer 拍卖商 e<1)KqG  
audit 审计；核数 +je{%,*  
Audit Commission 审计署 @]xHt&j  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] drK &  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ~5sH`w~vQ  
audit review 帐目审查 c&;Xjy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 BNpc-O~  
audited account 审计帐目；经审计的帐目 :Wl`8p4]  
audited annual account 经审计的周年帐目 \+Pk"
M  
audited balance sheet 经审计的资产负债表 n>aH7  
auditor 核数师；核数主任；审计师 6
8,(+vkB  
auditor's certificate 核数师证明书；审计师证明书 ~fR-cXj"  
auditor's report 核数师报告；审计师报告 UhVJ!NrT  
Aussie bond 澳元债券 D|Raj\R  
austerity budget 紧缩预算 QDpzIjJj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q"|#KT^)  
Australia All Ordinaries Index 澳洲所有普通股票指数 p{S#>JT
r  
Australian Dollar [AUD] 澳元 k$v8cE  
Australian Options Market 澳大利亚期权市场 6;{E-y  
Australian Securities Commission 澳洲证券事务监察委员会 AxZaV;%*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 3}ATt".  
Australian Stock Exchange 澳大利亚证券交易所 4VrL@c @  
Austrian Schilling [ATS] 奥地利先令 P[<EFjE  
authentication 认证；鉴证 #8;#)q_[u  
authority to purchase 委托购买证；委购书 3}25=%;[  
authorization 认可；核准；授权；授权书 URb  
authorization by direction 指示授权 [&h%T;!Qii  
authorization by instruction 指令授权 g&`[r6B  
authorization by warrant 令状授权 AAPfU_: ^  
authorization of unit trust 单位信托的认可 2"C,u V@F!  
authorized agent 指定代理人 
BFH=cs  
authorized capital 法定资本 tX7TP(  
authorized clerk 出市员 z;+LU6V  
authorized dealer 认可交易商 m?_@.O@]  
authorized financial institution 认可财务机构 sm96Ye{O{  
authorized fund 认可基金 jhkNi`E7  
authorized fund house 获授权的基金公司；认可基金公司 jO6yZt  
authorized institution 认可机构 )*T<s  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d6ABgQi0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gPzp/I  
authorized insurer 获授权保险人；获认可承保人 9Ls=T=96  
authorized investment 特准投资项目 kRH;c,E@  
authorized person 获授权人 |dI,4Z\Qb  
authorized representative 获授权代表 IM9P5?kJ ?  
authorized share capital 法定股本 SlojB^%  
automated quotation system 自动报价系统 V^5Z9!
  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w;(B4^?  
自动交易系统〔香港期货交易所有限公司〕 kV:C=MLI  
automatic adjustment mechanism 自动调整机制 0f3C;u-q-  
automatic adjustment system 自动调整系统 HC\\w-`<  
Automatic Clearing House 自动票据交换所 k}$k6Sr"  
automatic exchange rates accumulation system 自动化汇率累集系统 l5fF.A7TT  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nk^-+olm  
automatic teller machine [ATM] 自动柜员机
bdz&"\$X  
autopay 自动转帐 ~u+|NtF  
available assets 可用资产 QB|D_?]  
available fiscal reserve 现存财政储备 rN5;W  
available profit 可用利润 JwMFu5@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [$P.ek<  
average 平均；平均数；海损 \jGvom.  
average basic salary 平均基本薪金 ^":Dk5gl  
average consumer expenditure 平均消费开支；一般消费开支 K}1eQS&$a  
average cost 平均成本 OJ2I (8P  
average cost of land production 增辟土地平均成本 =as\Tp#d  
average daily turnover 平均每日成交额 t?404  
average daily wage rate 平均每日工资率 )o>1=Y`[z  
average expenditure pattern 平均开支模式 ?7CHHk  
average growth rate 平均增长率 R4P$zB_<2  
average net fixed assets 固定资产平均净值 _rjLCvv-  
average of relatives 相对价格平均数 r]'Q5l4j6"  
average price 平均价格 I!uGI  
average propensity to consume 平均消费倾向；一般消费倾向 1?5UVv_F  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Eh*t;J=O  
average rate 平均率 Yvbk[Rb  
average revenue 平均收入；平均收益 [5O`  
average stock 平均库存；平均存货 k>;a5'S  
average yearly rent 平均年租 z3>oUq{  
avoidance of double taxation 避免双重课税 %zA$+eT  
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 rGxX]  
Wy.Xx-3W  
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