一些有用的会计术语(也不知道发的地方对不对)A

A: /
j^  
A share Ａ股；甲类股份 n*$ g]G$  
abatement of tax 减税；减扣免税额 xkn;,`t^lJ  
ABN AMRO Bank N.V. 荷兰银行 v2?ZQeHr_(  
above-the-line expenditure 线上项目支出；经常预算支出 h$*!8=M  
above-the-line receipt 线上项目收入；经常预算收入 Ls%MGs9PI  
ABSA Asia Limited 南非联合亚洲有限公司 w(rE`IgW  
absolute change 绝对数值变更 _Y!IEAU/#  
absolute expenditure 实际开支 8-i#8'/x  
absolute guideline figure 绝对准则数字 n|;Im&,  
absolute interest 绝对权益 6wxs1G  
absolute order of discharge 绝对破产解除令 $u.z*b_yy  
absolute profit margin 绝对利润幅度 D]}G.v1  
absolute value 实值；绝对值 Yz bXuJ4  
absolutely vested interest 绝对既得权益 "]dI1 g_  
absorbed cost 已吸收成本；已分摊成本 AR=]=8  
absorption 吸收；分摊；合并 kP"9&R`E  
absorption rate 吸收率；摊配率；分摊率 ceV}WN19l  
ACB Finance Limited 亚洲商业财务有限公司 4Up/p&1@  
acceptable form of reciprocity 合理的互惠条件 5m*,8]!-  
acceptable rate 适当利率；适当汇率 c|%6e(g"L  
acceptance agreement 承兑协议 ^s=8!=A(  
acceptance for honour 参加承兑 C]#,+q*  
acceptor 承兑人；接受人；受票人 PM+[,H  
acceptor for honour 参加承兑人 B3BN`mdn>  
accident insurance 意外保险 PeT'^?>  
Accident Insurance Association of Hong Kong 香港意外保险公会 6 r"<jh#  
accident insurance scheme 意外保险计划 ise-O1'  
accident year basis 意外年度基准 "fI6Cpc  
accommodation 通融；贷款 '%D7C=;^  
accommodation bill 通融票据；空头票据 c:0L+OF}xY  
accommodation party 汇票代发人 JO;Uus{?  
account balance 帐户余额；帐户结余 w@b)g  
account book 帐簿 (?c-iKGc  
account collected in advance 预收款项 OH88n69  
account current book 往来帐簿 G9lUxmS<  
account of after-acquired property 事后取得的财产报告 7"mc+QOp  
account of defaulter 拖欠帐目 Zh,71Umz  
account payable 应付帐款 g ?k=^C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 . ^u,.  
account receivable 应收帐款
;I*o@x_  
account receivable report 应收帐款报表 Ei|\3Kx  
account statement 结单；帐单；会计财务报表 ]q.0!lh+WL  
account title 帐户名称；会计科目 ZEQEx]Y  
accountant's report 会计师报告 s>en  
Accountant's Report Rules 会计师报告规则 H.c7Nle  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /mMV{[  
Accounting Arrangements 《会计安排》 :svqE+2  
accounting basis 会计基础 g{Rd=1SK]  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;r8X.>P*  
Accounting Circular 《会计通告》 n ;Ei\\p!  
accounting class 会计类别 U17d>]ka  
accounting date 记帐日期；会计结算日期 yr6V3],Tp  
accounting for money 款项核算 "zc l|@  
Accounting Officer 会计主任 R=dC4;  
accounting period 会计报告期；会计期 O=lzT~G|4  
accounting policy 会计政策；会计方针 [}:$yg  
accounting practice 会计惯例 nu^436MSOa  
accounting principle 会计准则 \lY_~*J  
accounting record 会计记录 I*&8^r:A  
accounting report 会计报告 4W])}C%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >7FHo-H/T  
Accounting Society of China 中国会计学会 N;d] 14|  
accounting statement 会计报表 u y+pP!<  
accounting system 会计制度；会计系统 #ABCDi={zA  
accounting transaction 会计事项；帐务交易 2/f}S?@   
accounting treatment 会计处理 ~@!bsLSMU  
accounting year 会计年度 *#2h/
Q.  
accretion 增值；添加 92c HwWZ!  
accrual 应计项目；应累算数目 T+$[eWk"a  
accrual basis 应计制；权责发生制 B[}6-2<>?C  
accrual basis accounting 应计制会计；权责发生制会计 H.;Q+A,8^  
accrue 应累算；应计 \!(zrfP
{(  
accrued benefit 应累算利益 E@\e$?*X  
accrued charges 应计费用 LscGTs,  
accrued cumulative preference share dividend 应累算的累积优先股股息 5s XXM  
accrued expenses 应累算费用 5tnlrqC  
accrued interest payable 应付利息；应计未付利息 so; ]&  
accrued interest receivable 应收利息；应计未收利息 s*4dxnS_8  
accrued right 累算权益 3 {V>S,O3]  
accruing profit 应累算的利润 <$YlH@;)`a  
accumulated fiscal reserve 累积财政储备 vIvIfE  
accumulated profit 累积利润；滚存溢利 "N;EL0=  
accumulated reserve 累积储备 >ef6{UR
y<  
accumulation of surplus income 累积收益盈余 6LZCgdS{  
acquired assets 既得资产 H+#FSdy#  
acquisition 收购；购置；取得 *v`eUQ:  
acquisition cost 购置成本 Kq!3wb;  
acquisition expenses 购置费用 }b}m3i1  
acquisition of 100% interest 收购全部股权 yVfC-Z  
acquisition of control 取得控制权 vX>)je
5#  
acquisition of fixed assets 购置固定资产 {I((p_  
acquisition of shell “买壳” _GPe<H  
acquisition price 收购价 <%^&2UMg  
act of God 天灾 *i,%,O96Nz  
acting partner 执事合伙人 Smh,zCc>s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vI?, 47Hj+  
active partner 积极参与的合伙人 [7-?7mp!B  
active trading 交投活跃 h;Qk@F  
actual circulation 实际流通 yu|>t4#GT  
actual cost 实际成本 TvM~y\s  
actual expenditure 实际开支；实际支出 dQvcXl]  
actual income 实际入息；实际收入；实际收益 cl1T8vFM  
actual market 现货市场 :3PH8TL  
actual price 现货价；实际价格 +t.b` U`-  
actual profit 实际利润 MA\V[32H  
actual quotation 实盘；实际价位；实际报价 GY*p?k<i  
actual year basis 按实际年度计算 cNrg#Asen&  
actuals 实货 /QQ*8o8  
actuarial investigation 精算调查 Q59su
L   
actuarial principle 精算原则 ?0.NIu,,o  
actuarial report 精算师报告 +3gp%`c4  
Actuarial Society of Hong Kong 香港精算学会 =wJX0A|  
actuarial valuation 精算师估值 CITc2v3a  
actuary 精算师 <aw[XFg  
ad referendum agreement 暂定协议；有待覆核的协定 !Cs_F&l"j  
ad valorem duty 从价税；按值征税 f<_Cq<q"  
ad valorem duty system 从价税制 ]GS bjHsO  
ad valorem fee 从价费 UG^q9 :t  
ad valorem tariff 从价关税 mDWG7Asp  
additional allowance 额外免税额 Wqnc{oq|$  
additional amount for unexpired risk 未过期风险的额外款额 Sz~OX6L  
additional assessable profit 补加应评税利润 PnTu  
additional assessment 补加评税 +q4O D$}  
additional commitment 额外承担 [^)g%|W  
additional commitment vote 额外承担拨款 OI*H,Z"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0Gk<l{o?^  
additional dependent parent allowance 供养父母额外免税额 dr(*T  
additional provision 额外拨款 m
5.Zu.  
additional stamp duty 附加印花税 "%_+-C<L4  
additional tax 补加税罚款；补加税款 ]'cs.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gR**@t=;j  
adjudged bankrupt 被裁定破产 =l6mL+C  
adjudicated bankrupt 裁定破产人 #E?4E1bnB  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f3;5Am  
adjudication of bankruptcy 裁定破产；宣告破产 >?b!QU*a  
adjudication of insolvency 裁定无力偿还债务 #WuBL_nZ~  
adjusted actual 经调整的实数；调整后的实数 u, ff>/1  
adjusted current assets 经调整的流动资产；调整后的流动资产 s7<AfaJPF  
adjusted figure 经调整的数字；调整后的数额 0sqFF[i  
adjusted liabilities 经调整的负债；调整后的负债 >z03{=sAN  
adjusted loss 经调整的亏损；调整后的亏损 ]]mJ']l  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 qM`}{ /i  
adjusted profit 经调整的利润；调整后的利润 x:;kSh  
adjusted surplus 经调整的盈余额；调整后的盈余额 7v kL1IA  
adjusted value 经调整的价值；调整后的价值 dG{A~Z z  
adjustment 调整；修订；理算〔保险〕 g-A-kqo9  
adjustment centre 调剂中心 a[C@  
adjustment lag 调整过程的时间差距；调整时差 Wzh
`or  
adjustment mechanism 调整机制 1x)J[fyId  
adjustment of loss 亏损调整 sx%[=g+<2(  
adjustment process 调整过程；调整程序 D-c4EV  
adjustment range 调整幅度 PsYpxNr  
administered exchange rate 受管制汇率 9p/Bh$vJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2iOV/=+  
administration expenses 行政费用 Z r8*et  
administration fee 手续费；行政费 \G[$:nS  
administration in bankruptcy 破产管理 -@s#uA h  
administration order 遗产管理令 3<!7>]A  
administrator 管理人；遗产管理人 M7T5 ~/4  
administrator of the estate 遗产管理人 %4H%?4  
admission of debt 债项承认书 'V
{W-W<  
admission of proof 接纳债权证明 QY/w  
advance 放贷款项；垫付款项；预支款项；预付款项 zdYjF|  
advance account 暂支帐目；预付款帐户 r" y.KD^  
advance compensation 预付补偿金 2:kH[#  
advance from shareholder 股东垫款 O?2DQY?jT  
advance pending reimbursement 预支以待日后付还 s#11FfF`  
advanced economy 先进经济体系 n[z+<VGwC  
advancement 预付；预付财产 Z~CjA%l  
advances warrant 垫款令 WMdg1J+~  
advancing 贷出 JI}'dU>*U:  
adverse balance 逆差 3$ pX  
adverse exchange 逆汇 l-Z4Mq6*L  
advertisement addressed to shareholders 在报章刊登的致股东通告 j_AACq {.  
advice for collection 托收通知书 UVP vOtZj  
advice of drawing 提款通知书；汇票通知书 UfGkTwoo=  
advice of payment 付款通知 29KiuP  
Advisory Committee [Securities and Futures Commission] XwmL.Gg:]7  
谘询委员会〔证券及期货事务监察委员会〕 [~HN<>L@C  
Advisory Committee on Diversification 经济多元化谘询委员会 W4S,6(  
affidavit 誓章；遗产申报誓章 <YY14p  
affidavit of no receipt 述明无收款的誓章 >Ry01G]_/h  
affiliate 联号；联营公司；附属公司 *pq\MiD/  
affiliated company 附属公司；联号；联营公司 !a`&O-ye  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N)T}P\l  
affordability 负担能力 ]esC[r]PJ  
African Development Bank [AfDB] 非洲开发银行 ^sw?gH*  
after-acquired property 事后取得的财产 EwN}l  
after-hours dealing 市后交易 0S"MC9beg  
after-tax profit 税后盈利；税后利润；税后溢利 wT@og|M  
agency agreement 代理协议 #mF"1QW  
agency expenses 代理机构的开支 K-4PI+qQ\  
agency fee 代理费 _b 0&!l<  
Agency Law 《代理法》 6Oq7#3]  
agent 代理人；承销人 UN
Yqft4  
agent of company 公司代理人 #e"[^_C@!  
agent's fee 代理人费；经纪费 "sTRS*  
aggregate 总计；总数；总体数字 mt .sucT  
aggregate amount 总款额；总额 @]j1:PN-  
aggregate assets and liabilities 总体资产与负债 A"]YM'.  
aggregate at constant price 按固定价格计算的总体数字 f#;>g  
aggregate demand 总需求 .nJz G  
aggregate gross position 总持仓量 :X=hQ:>P  
aggregate limit 总限额 >7|VR:U?B  
aggregate of salaries tax 合计薪俸税 Ac@VGT:9  
aggregate performance 总体表现；总体业绩 s[jTP(d)8  
aggregate supply 总体供应 uT"rq:N  
aggregate surplus 总盈余 G\i
9:7 `  
aggregate total 整体总额 9w"*y#_  
aggregate value 总值；合计价值 OXA7w.^  
aggregated basis 合计基准 *wearCPeJ  
aggregated net chargeable income 合计应课税入息实额 8LKiS  
aggregation 合并计算；合计；总和 8tL~FiHb"  
aggregation of incomes of husband and wife 夫妇入息合并计算 N7"W{"3D  
aggregation of property 财产的总和 L0,'m
S  
agio 差价；贴水 2G7Wi!J  
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》 &d!GImcxQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >Tgv11[  
《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》 ll^#JpT[S  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <I?Zk80  
《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》 -RwE%cr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1zv'.uu.,  
《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*T*PU  
agreement for a settlement 授产协议 ?}oFg#m-<L  
agreement for assignment 转让协议 `?]k{ l1R  
agreement for sale 售卖协议；买卖协议 9{l}bu/u  
agreement for sale and purchase 买卖协议 dPlV>IM$z  
agreement for the payment of interest 支付利息协议 T)/eeZ$  
agreement for the repayment of money 还款协议 FPz9N@M%Q  
agreement of reinsurance 再保险协议 o/E >f_k[  
Agricultural Bank of China 中国农业银行 jcOcWB|  
air passenger departure tax 飞机乘客离境税 1}x%%RD_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HJ"GnZp<  
airport tax 机场税 uRvP hkqm  
alcohol duty 酒精税 ,+k\p5P  
alienation 让与；让渡；转让 K+eM   
alimony 生活费；赡养费 js(pC@<q5  
All Ordinaries Index [AOI] 所有普通股指数 .('SW\u-  
all risks 全险；综合险 Z@HEj_n  
All Sales Record for Stock Market 《股票市场成交报告》 [txE .7p  
Allied Capital Resources Limited 新联财务有限公司 04ui`-c(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }2jn[${ pr  
allocation letter 拨款信件 @d'j zs  
allocation of fund 分配款项；预留款项 H_a[)DT  
allocation of profit 利润分配；溢利分配 zhQJy?>'m  
allocation warrant 拨款令 I7onX,U+  
allotment 分配；配股  B,@i  
allotment notice 股份配售通知；配股通知 z/-=%g >HA  
allotment of shares 股份分配 d]9z@Pd
 
allowable 可获宽免；免税的 $Sq:q0  
allowable business loss 可扣除的营业亏损 ch]IzdD  
allowable expenses 可扣税的支出 `Di{}/2  
allowance 免税额；津贴；备抵；准备金 Oketwa  
allowance for debts 债项的免税额 J.a]K[ci  
allowance for depreciation by wear and tear 耗损折旧免税额 x2xRBkRg=  
allowance for funeral expenses 殡殓费的免税额 i!Ba]n   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Gc?a+T  
allowance for repairs and outgoings 修葺及支出方面的免税额 _BufO7`.  
allowance to debtor 给债务人的津贴 K(4_a``05  
alteration of capital 资本更改 5BIY<B+i  
alternate trustee 候补受托人 U^PgG|0N  
amalgamation 合并 dtDFoETz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /ZX}Nc g  
ambit of charges 征税范围；收费范围 &>O+}>lr9  
amended valuation 经修订的估值 \bXa&Lq  
American Commodities Exchange 美国商品交易所 =;L|gtH"  
American Express Bank Limited 美国运通银行 UQsN'r\tS  
American Stock Exchange 美国证券交易所 #!=tDc &  
amortization 摊销 VbYdZCC  
amount due from banks 存放银行同业的款项 ZJoM?g~WFI  
amount due from banks abroad 存放海外银行同业的款项 }f ?y* H  
amount due from holding companies 控股公司欠款 mH(:?_KrS-  
amount due from local banks 存放本港银行同业的款项 zLQx%Yg!  
amount due to banks 银行同业的存款 }MySaL>  
amount due to banks abroad 海外银行同业的存款 _`X:jj>  
amount due to holding companies 控股公司存款 ?ub35NLa  
amount due to local banks 本港银行同业的存款 P \I|,  
amount due to outport banks 外埠银行同业的存款 kJU2C=m@e2  
amount for note issue 发行纸币的款额  " bG2:  
amount of bond 担保契据的款额 PT ~D",k  
amount of consideration 代价款额 WH\d| 1)  
amount of contribution 供款数额 bA 2pbjg=  
amount of indebtedness 负债款额 ib m4fa  
amount of principal of the loan 贷款本金额
rv;3~'V  
amount of rates chargeable 应征差饷数额 y =@N|f!  
amount of share capital 股本额 l (o~-i\M  
amount of sums assured 承保款额 y_,bu^+*  
amount of variation 变动幅度 MV"=19]  
amount of vote 拨款数额 #yen8SskB  
amount payable 应付款额 4-w{BZuS  
amount receivable 应收款额 UiWg<_<t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =4!mAo}  
analysis 分析 $G>.\t  
ancillary risk 附属风险 ]:;&1h3'7  
annual account 周年帐目；周年帐目报表；年度决算；年结 }H4RR}g  
annual accounting date 年结日期 'w/hw'
F6  
annual allowance 每年免税额；年积金；年度津贴；年津 ]9-\~Mwh  
annual balance 年度余额 2oW"'43X  
annual disposable income 每年可动用收入 XW9!p.*.U  
annual estimates 周年预算 ,4rPg
]r@  
annual fee 年费 }Jw,>}  
annual general meeting 周年大会 [Q
TV9  
annual growth rate 年增率；每年增长率 (H]AR8%W  
annual long-term supplement 长期个案每年补助金 yZ:qU({KhD  
annual pensionable emolument 可供计算退休金的年薪 iso4]>LF  
annual report 年报 '-6~tWC~7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U*:!W=XN  
annual return 周年报表；周年申报表；每年报税表格 g0H[*"hj  
Annual Return Rules 《周年报表规则》 'qi}|I  
annual review of consumer prices 每年消费物价回顾 P>L +t`'  
annual roll-forward basis 逐年延展方式 <3iMRe  
annual salary 年薪 0(Ij%Wi,  
annual statement 年度报表；年度决算表 )jj0^f1!j  
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,G lIv.A  
annuitant 年金受益人 GILfbNcd  
annuity 年金 X]=t>
 
annuity contract 年金合约 V]&\fk-{  
annuity on human life 人寿年金 3$w65=  
antecedent debt 先前的债项
^aQ
"E9  
ante-dated cheque 倒填日期支票 g}i61(  
anticipated expenditure 预期开支 PH"%kCI:  
anticipated net profit 预期纯利 $( )>g>%  
anticipated revenue 预期收入 ?"FbsMk.d  
anti-inflation measure 反通货膨胀措施 V :eD]zq5  
anti-inflationary stance 反通货膨胀立场 @o
^Ww  
apparent deficit 表面赤字 ;jPXs  
apparent financial solvency 表面偿债能力 e)ZUO_Q$  
apparent partner 表面合伙人 _wcNgFx  
application for personal assessment 个人入息课税申请书 .pq%?&  
application of fund 资金应用 E4!Fupkpf  
application to release as liquidator and to destruct the books of accounts and documents \jA~9  
申请免除清盘人职务及毁灭帐簿与文件 .543N<w  
appointed actuary 委任精算师 pp2~Meg  
appointed auditor 委任核数师；委任审计师 ~ 1pr~  
appointed trustee 委任的受托人 S'14hk<  
appointer 委任人 Qd6FH2Pl  
apportioned pro rata 按比例分摊 edV\-H5<  
apportionment 分配；分摊 +V+a4lU14  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /=h` L,  
apportionment formula 分摊方程式 zQA`/&=Y  
apportionment of estate duty 遗产税的分摊 {$r[5%L\H  
appraisal 估价；评估 5IN(|B0  
appreciable growth 可观增长 F?cK-.  
appreciable impact 显着影响 }Lv;

!  
appreciable increase 可观增长 9l,oP?  
appreciation 增值；升值 n(Uyz`qE  
appreciation against other currencies 相对其他货币升值 F/Pep?'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _
U0f=m  
appreciation tax 增值税 1}37Q&2  
appropriation 拨款；拨用；拨付 VX/#1StC  
appropriation account 拨款帐目 fh{`Mz,o  
Appropriation Bill 拨款法案 q;U,s)Uz^  
appropriation-in-aid system 补助拨款办法 sGb{9.WK  
approved assets 核准资产 yNc2@  
approved basket stock 认可一篮子证券 KG@8RtHsQ  
approved budget 核准预算 8f7>?BUS,  
approved charitable donation 认可慈善捐款 |3%8&@ho  
approved charitable institution 认可慈善机构 2%>FR4a  
approved currency 核准货币；认可货币 oE~RySX  
approved estimates 核准预算 OTp]Xe/  
approved estimates of expenditure 核准开支预算 6#yUc_5 \  
approved overseas insurer 核准海外保险人 j4b4!^fV  
approved overseas trust company 核准海外信托公司 AEuG v}#  
approved pooled investment fund 核准汇集投资基金 )i<j XZ:O  
approved provident fund scheme 认可公积金计划 eq"]%s  
approved provision 核准拨款 Ug`djIL  
approved redeemable share 核准可赎回股份 ^&)|sP  
approved regional stock 认可地区性证券 b2]Kx&
!  
approved retirement scheme 认可退休金计划 jIF |P-  
approved subordinated loan 核准附属贷款 qNr} \J|  
arbitrage 套戥；套汇；套利 {U1m.30n  
arbitrageur 套戥者；套汇者 XM}hUJJW  
arbitrary amount 临时款项 l]cFqLp  
arrangement 措施；安排；协定 to\Ni~a&  
arrears 欠款
TKjFp%  
arrears of pay 欠付薪酬  9akH  
arrears of revenue 逾期未收税款；逾期未收的帐项 |M_UQQAB|  
articles of association 组织章程；组织细则；组织章程细则 8D].MI^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bi:8(Q$w:`  
ascertainment of profit 确定利润 iOdp
M{~*  
"Asia Clear" “亚洲结算系统” fQ98(+6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +O5hH8<&b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V+~Nalm O  
Asian Development Fund [ADF] 亚洲发展基金 +>9Q/E  
Asian dollar bond 亚洲美元债券 ap~^Ty<>  
Asian dollar market 亚洲美元市场 Ewm9\qmg  
Asian dollar rate 亚洲美元利率 GF WA>5n'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  p#[.{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {PmZ9  
asked price 沽盘；喊价；索价；卖方报价 <1%$Vq  
assessable income 应评税入息 tu?MYp;
  
assessable loss 应评税亏损 tjnIN?YT  
assessable profit 应评税利润 80;(Gt@<"  
assessable value 应评税值 }`"6aM   
assessed profit 估定利润 X?$_Sd"G+5  
assessed value 经评估价值 - YV>j  
assessment 评税；评定；估价；评税单 Tf)*4O4@'  
assessment number 评税编号；估价编号 fAmz4  
assessment of additional tax 补加税评税 y==CTY@  
assessment of performance 业绩评估；实绩评价 $SE^S  
Assessor 评税主任 1.X@;  
asset price bubbles 资产价格泡沫 pNIf=lA  
asset-backed securities 具资产保证的证券 pmilrZmm]  
assets accretion 资产增值 \;-|-8Q  
assets and liabilities 资产与负债 nOz.G"  
assets betterment statement 资产递增表；资产改进表 ;6wA"  
assets lending 实物放款；有抵押贷款 'QIqBU'~  
assets of the company passing on the death 死者去世时转移的公司资产  bF(f*u  
assets pledged as security for liabilities 用作负债抵押的资产 03(4 x'z  
assets portfolio 资产投资组合 \4#W xZ  
assets price 资产价格 EP+J
N  
assets quality 资产质素 ;GI&lpKK  
assets realization 资产变现 Z)\@i=m  
assets refinancing arrangement 资产再集资安排 K@#L)VT!  
assets securitization 资产证券化 >*n0n!vF  
assets situated outside Hong Kong 在香港以外地方的资产 gO^gxJ'0t  
assets stripping 削减资产；拆卖资产 QIgNsz  
assets value 资产值 _[y/Y\{I  
assignee 承让人 iIogx8[  
assignment 转让；转让书；转让契 _y3Xb`0a  
assignment of interest 权益转让 Lk$B{2^n  
assignment of letters patent and trade mark 专利证书及商标转让 Z<4AL\l 98  
assignment of property 物业转让；物业转让书 ^I)N. 5  
assignment right 转让权 e$pV%5=  
assignor 转让人 hzRYec(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Gbw2E&a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $\! 7 {6a  
associate member 附属会员 ,: ->ErP  
associated body corporate 相联法人团体
m_l[MG\  
associated company 相联公司；联属公司 A4ygW:  
associated corporation 相联法团 P2*<GjV`S/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "T"h)L<  
公认会计师公会〔英国〕 ##o#eZq:"  
Association of Futures Exchange Brokers 香港期货经纪协会 ow#1="G,=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 42{:G8  
association of underwriters 承保人组织 ; Hd7*`$  
assumption of control 接管 1r7y]FyH$  
assurance 担保；保险；转易；转易书 [sb[Z:  
assurance of interest 权益的转易 MxGW(p  
at 19XX price 按一九ＸＸ年价格计算 #u + v_  
at a discount 按赔价计算；按贴水价格计算；打折扣 _,d~}_$`i  
at a premium 按溢价计算；按升水价格计算 6_ow%Rx~F  
at call 通知付款；按通知 =>dGL|  
at constant market price 按固定市价计算 <rmvcim{*  
at constant price 按固定价格计算 lA-h`rl/  
at cost 按成本计算 2"S}bfrX  
at current market price 按当时市价计算；按现时市价计算 xjUtl  
at current price 按当时价格计算；按现时价格计算 N&V`K0FU  
at factor cost 按要素成本计算；按生产要素成本计算 g>9kXP+  
at money-of-the-day price 按付款当日价格计算 d'I"jZ  
at or better 按指定或较佳价位〔买卖指令〕 'Qo*y%{@5  
at par 按面值计算；平价 L~>i,  
at sight 见票即付 Y5d\d\e/  
at the close 按收市盘 LraWcO\or'  
at the opening 按开市盘 0C*7K?/  
attestation 见证；见证条款 EU/8=JA1  
at-the-money option 平价期权 kM@zyDn,  
attorney 受权人；受托代表人 4NIRmDEd  
attornment 新拥有人承认书 S@ f9c  
attributable profit 可归属利润 {vO9ptR;  
attributable share value 可归属股份价值 RAK-UN  
Auckland Stock Exchange 奥克兰证券交易所 Zr,VR-kW+  
auction 拍卖 +&"zU GTIc  
auctioneer 拍卖商 }-3mPy(*%  
audit 审计；核数 Uv~QUL3>  
Audit Commission 审计署 T"}vAG( .O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |B2+{@R  
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〕 Z*2Vpnqh\  
audit review 帐目审查 TvQo?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qcGK2Qx  
audited account 审计帐目；经审计的帐目 C{XmVc.  
audited annual account 经审计的周年帐目 f>Jr|#k  
audited balance sheet 经审计的资产负债表 ;xs"j-r/  
auditor 核数师；核数主任；审计师 *r% c  
auditor's certificate 核数师证明书；审计师证明书 6B ?twh)  
auditor's report 核数师报告；审计师报告 ivz5H(b  
Aussie bond 澳元债券 j9OG\m  
austerity budget 紧缩预算 @jlw_ob2g  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bNoW?8bZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 z%LIX^q9  
Australian Dollar [AUD] 澳元 HgkC~'  
Australian Options Market 澳大利亚期权市场 E`k@{*Hn&  
Australian Securities Commission 澳洲证券事务监察委员会 qWKAM@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]P
2"[y  
Australian Stock Exchange 澳大利亚证券交易所 $"&{aa  
Austrian Schilling [ATS] 奥地利先令 iRi-cQVy  
authentication 认证；鉴证 %-e 82J1  
authority to purchase 委托购买证；委购书 ~**.|%Kc  
authorization 认可；核准；授权；授权书 AjgF6[B  
authorization by direction 指示授权 [=^3n#WW  
authorization by instruction 指令授权 ApXy=?fc  
authorization by warrant 令状授权 f8.gT49I  
authorization of unit trust 单位信托的认可 qXjxNrK  
authorized agent 指定代理人 yqiq,=OvP  
authorized capital 法定资本 qc~iQSI  
authorized clerk 出市员 J{&H+rd  
authorized dealer 认可交易商 r_;N
t  
authorized financial institution 认可财务机构 =6|&Jt  
authorized fund 认可基金 g^ i&gNDx  
authorized fund house 获授权的基金公司；认可基金公司 g!z&~Z:  
authorized institution 认可机构 1q1jZqno  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \A6B,|@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :'&brp3ii=  
authorized insurer 获授权保险人；获认可承保人 Zdo'{ $  
authorized investment 特准投资项目 HuKc9U'7A  
authorized person 获授权人 k/gZ,  
authorized representative 获授权代表 gy9U2Wgf|  
authorized share capital 法定股本 _1L![-ac  
automated quotation system 自动报价系统 }:*]aL<7_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x*&|0n.D  
自动交易系统〔香港期货交易所有限公司〕 Ziu]'#  
automatic adjustment mechanism 自动调整机制 nSAdCJ;4  
automatic adjustment system 自动调整系统 wtV#l4  
Automatic Clearing House 自动票据交换所 X<; f  
automatic exchange rates accumulation system 自动化汇率累集系统 Jl9k``r*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fku<,SV$O4  
automatic teller machine [ATM] 自动柜员机 8d-t|HkN  
autopay 自动转帐 df#$9-  
available assets 可用资产 TSWM |#u':  
available fiscal reserve 现存财政储备 cXOK)g#  
available profit 可用利润 &7wd?)s  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @\P
;W(m.i  
average 平均；平均数；海损 6ez<g Uf  
average basic salary 平均基本薪金 M$8^9
1%4B  
average consumer expenditure 平均消费开支；一般消费开支 t=O8f5Pf{  
average cost 平均成本 KC#q@InK  
average cost of land production 增辟土地平均成本 8rS:5:Hi  
average daily turnover 平均每日成交额 X~,aNRy  
average daily wage rate 平均每日工资率 _v=SH$O+  
average expenditure pattern 平均开支模式 Q=20IQp  
average growth rate 平均增长率 z4]api(xZ  
average net fixed assets 固定资产平均净值 jc f #6   
average of relatives 相对价格平均数 zb<6
Ov  
average price 平均价格 q,eVjtF  
average propensity to consume 平均消费倾向；一般消费倾向 BV upDGh3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 !*. -`$x  
average rate 平均率 V2|aN<Sx<  
average revenue 平均收入；平均收益 [ $n_6  
average stock 平均库存；平均存货 <r`2)[7N  
average yearly rent 平均年租 zY!j:FT1HY  
avoidance of double taxation 避免双重课税 FfPar:PHj  
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 &&:YVd  
ApV~(k)W  
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