一些有用的会计术语(也不知道发的地方对不对)A

A: S!Z2aFj  
A share Ａ股；甲类股份 <r`^iR)%  
abatement of tax 减税；减扣免税额 8l<4OgoK  
ABN AMRO Bank N.V. 荷兰银行 SAQ|1I#"/  
above-the-line expenditure 线上项目支出；经常预算支出 >)+-:  
above-the-line receipt 线上项目收入；经常预算收入 4ju=5D];  
ABSA Asia Limited 南非联合亚洲有限公司 B_ x?s  
absolute change 绝对数值变更 8(
jUCD  
absolute expenditure 实际开支 |O!G[|/3  
absolute guideline figure 绝对准则数字 v4
$"{W;'  
absolute interest 绝对权益 IH2V.>h  
absolute order of discharge 绝对破产解除令 kiP-^Wan  
absolute profit margin 绝对利润幅度 %k+G-oT5  
absolute value 实值；绝对值 *i`
t4N A  
absolutely vested interest 绝对既得权益 "kdmqvTHK0  
absorbed cost 已吸收成本；已分摊成本 <meQ  
absorption 吸收；分摊；合并 / %
9DO  
absorption rate 吸收率；摊配率；分摊率 dm:2:A8^  
ACB Finance Limited 亚洲商业财务有限公司 LA9'HC(5  
acceptable form of reciprocity 合理的互惠条件 /%F}vW(!  
acceptable rate 适当利率；适当汇率 50E?K!  
acceptance agreement 承兑协议 *y
dh.R<hb  
acceptance for honour 参加承兑 Yvn*
evO4  
acceptor 承兑人；接受人；受票人 Md5|
j0#p  
acceptor for honour 参加承兑人 pRez${f.(s  
accident insurance 意外保险 \GP0FdpV  
Accident Insurance Association of Hong Kong 香港意外保险公会 .{8?eze[m  
accident insurance scheme 意外保险计划 XusTU  
accident year basis 意外年度基准 EvJ<X,Bo  
accommodation 通融；贷款 l'Kx#y$  
accommodation bill 通融票据；空头票据 )?$zY5  
accommodation party 汇票代发人 `P43O gA  
account balance 帐户余额；帐户结余 {yCE>F\  
account book 帐簿 +YFAZv7`  
account collected in advance 预收款项 n~mP7X%wE7  
account current book 往来帐簿 G)8H9EV  
account of after-acquired property 事后取得的财产报告 .`TDpi9OB  
account of defaulter 拖欠帐目 N2
Qb+  
account payable 应付帐款 Co^^rd@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 dm~Uj  
account receivable 应收帐款 0/4"Jh$t  
account receivable report 应收帐款报表 "">{8  
account statement 结单；帐单；会计财务报表 $MYAYj9r)  
account title 帐户名称；会计科目 tm|YUat$]r  
accountant's report 会计师报告 NxGSs_7  
Accountant's Report Rules 会计师报告规则 HbZFL*2x3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .:(T}\]R  
Accounting Arrangements 《会计安排》 ? \p,s-CR:  
accounting basis 会计基础 dhCrcYn  
accounting by Official Receiver 破产管理署署长呈交的帐目
~RU-N%Kn  
Accounting Circular 《会计通告》 T/nG\WZbZn  
accounting class 会计类别 h{/lW#[  
accounting date 记帐日期；会计结算日期 s)-O{5;U  
accounting for money 款项核算 [;LP6n7v  
Accounting Officer 会计主任 4V7=VZ,@3  
accounting period 会计报告期；会计期
]x1o
(~  
accounting policy 会计政策；会计方针 #8CeTR23cw  
accounting practice 会计惯例 4OTrMT$y  
accounting principle 会计准则 Dk#4^`qp1  
accounting record 会计记录 z:)z]6  
accounting report 会计报告 I2^@>/p8\(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iL8:I)z  
Accounting Society of China 中国会计学会 Sh;Z\nj  
accounting statement 会计报表 hnTk)nq5#  
accounting system 会计制度；会计系统 v:zKn[;o  
accounting transaction 会计事项；帐务交易 XgPZcOzYB  
accounting treatment 会计处理 ^CfWLL&
c  
accounting year 会计年度 :P?zy|aBi  
accretion 增值；添加 l % 0c{E~  
accrual 应计项目；应累算数目 ~aL&,
0  
accrual basis 应计制；权责发生制 +T8]R7b9  
accrual basis accounting 应计制会计；权责发生制会计 B"3uuk8  
accrue 应累算；应计 0fAo&B  
accrued benefit 应累算利益 [{-5  
accrued charges 应计费用 abtYa  
accrued cumulative preference share dividend 应累算的累积优先股股息 byN4?3F  
accrued expenses 应累算费用 H|I.h{:  
accrued interest payable 应付利息；应计未付利息 n<3{QqF  
accrued interest receivable 应收利息；应计未收利息 DP08$Iq  
accrued right 累算权益 
hpOK9  
accruing profit 应累算的利润 J5L[)Gd)D  
accumulated fiscal reserve 累积财政储备 aBT8mK -.  
accumulated profit 累积利润；滚存溢利 B]wfDUG  
accumulated reserve 累积储备 j*L-sU  
accumulation of surplus income 累积收益盈余 Mp_SL^g|  
acquired assets 既得资产 kPezR: 31  
acquisition 收购；购置；取得 4)].{Z4q  
acquisition cost 购置成本 ; -,VJCPi  
acquisition expenses 购置费用 h{.x:pPXy  
acquisition of 100% interest 收购全部股权 >fx/TSql:J  
acquisition of control 取得控制权 UdK+,k~m/  
acquisition of fixed assets 购置固定资产 |3dIq=~1"Y  
acquisition of shell “买壳” t6! B  
acquisition price 收购价 <I.{meDg  
act of God 天灾 y;ymyy&  
acting partner 执事合伙人 Z/+H  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =g<Yi2  
active partner 积极参与的合伙人 Bs';!,=  
active trading 交投活跃 naiy] oY"  
actual circulation 实际流通 CQI\/oaO  
actual cost 实际成本 /[=U$=uH  
actual expenditure 实际开支；实际支出 KYC<*1k  
actual income 实际入息；实际收入；实际收益 KDu~,P]  
actual market 现货市场 R~N'5#.*M  
actual price 现货价；实际价格 qd@Fb*  
actual profit 实际利润 f (ug3(j  
actual quotation 实盘；实际价位；实际报价 Azag*M?  
actual year basis 按实际年度计算 Mk|*=#e;  
actuals 实货 ?Suv.!wfLl  
actuarial investigation 精算调查 9}#9i^%}  
actuarial principle 精算原则 mL]5Tnc  
actuarial report 精算师报告 by*v($  
Actuarial Society of Hong Kong 香港精算学会 XE
?,)8  
actuarial valuation 精算师估值 B5
MEE  
actuary 精算师 LhQidvCNJ  
ad referendum agreement 暂定协议；有待覆核的协定 '[Z.\   
ad valorem duty 从价税；按值征税 e|Mw9DIW  
ad valorem duty system 从价税制 cPg$*,]  
ad valorem fee 从价费 a.B<W9$`  
ad valorem tariff 从价关税 J%lEyU  
additional allowance 额外免税额 &OP =O*B  
additional amount for unexpired risk 未过期风险的额外款额 &d i=alvv1  
additional assessable profit 补加应评税利润 QI{<q<  
additional assessment 补加评税 _[8sL^  
additional commitment 额外承担 $[g8j`or!  
additional commitment vote 额外承担拨款 <:I]0|[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EV|L~^Q  
additional dependent parent allowance 供养父母额外免税额 c%x.cbu>  
additional provision 额外拨款 y3!#*NU
 
additional stamp duty 附加印花税 mFJb9,  
additional tax 补加税罚款；补加税款 u%rB]a$/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S<nbNSu6+  
adjudged bankrupt 被裁定破产 ah|`),o(k  
adjudicated bankrupt 裁定破产人 zJT,Hv .  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Qm2(Z8Gh  
adjudication of bankruptcy 裁定破产；宣告破产 .tt=\R  
adjudication of insolvency 裁定无力偿还债务 wZ\% !#}7  
adjusted actual 经调整的实数；调整后的实数 #u$Z/,  
adjusted current assets 经调整的流动资产；调整后的流动资产 fhbILg  
adjusted figure 经调整的数字；调整后的数额 B6"pw0  
adjusted liabilities 经调整的负债；调整后的负债 <7yn:  
adjusted loss 经调整的亏损；调整后的亏损 sZYTpZgW4L  
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 Ng+Ge5C9  
adjusted profit 经调整的利润；调整后的利润 VIg=|Oe),  
adjusted surplus 经调整的盈余额；调整后的盈余额 xD4G(]d!  
adjusted value 经调整的价值；调整后的价值 {6brVN.V  
adjustment 调整；修订；理算〔保险〕 }I ^e:,{  
adjustment centre 调剂中心 jW0aIS2O  
adjustment lag 调整过程的时间差距；调整时差 YV"LM6`  
adjustment mechanism 调整机制 z+F:_  
adjustment of loss 亏损调整 O:Ob{k  
adjustment process 调整过程；调整程序 bZi;
jl  
adjustment range 调整幅度 >TddKR@C  
administered exchange rate 受管制汇率 FaA7m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i*ji   
administration expenses 行政费用 Ll'!aar,  
administration fee 手续费；行政费 \'Ewn8Qv8  
administration in bankruptcy 破产管理 WDQw)EUl&  
administration order 遗产管理令 iB
Px97a  
administrator 管理人；遗产管理人 l$eKV(CZ4  
administrator of the estate 遗产管理人 <]kifiN#  
admission of debt 债项承认书 ?8aPd"x  
admission of proof 接纳债权证明 6jo+i[h  
advance 放贷款项；垫付款项；预支款项；预付款项 u(P;) E"1  
advance account 暂支帐目；预付款帐户 <nE|Y@S  
advance compensation 预付补偿金 {#J1D*?
$"  
advance from shareholder 股东垫款 "RMvWuNt  
advance pending reimbursement 预支以待日后付还 >W?7a:#,  
advanced economy 先进经济体系 9Qhk~^ngg  
advancement 预付；预付财产 +)QA!g$  
advances warrant 垫款令 a@U0s+V&a0  
advancing 贷出 v}-jls  
adverse balance 逆差 "Go)t+-  
adverse exchange 逆汇 R22P ol
 
advertisement addressed to shareholders 在报章刊登的致股东通告 %QKRl5RM-  
advice for collection 托收通知书 ~L=Idt!9  
advice of drawing 提款通知书；汇票通知书 jj*e.t:F  
advice of payment 付款通知 VKXZA2<?'  
Advisory Committee [Securities and Futures Commission] DsH`I%w{  
谘询委员会〔证券及期货事务监察委员会〕 fE&wtw{gi  
Advisory Committee on Diversification 经济多元化谘询委员会 8GFA}_(^R  
affidavit 誓章；遗产申报誓章 O4w:BWVsn  
affidavit of no receipt 述明无收款的誓章 ; #^Jy
#)  
affiliate 联号；联营公司；附属公司 }^ G&n';J  
affiliated company 附属公司；联号；联营公司 ufWd)Q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }%I)bU  
affordability 负担能力 9\[A%jp#K@  
African Development Bank [AfDB] 非洲开发银行 HnmByn\j  
after-acquired property 事后取得的财产 <u85>x  
after-hours dealing 市后交易 kFF)6z:2  
after-tax profit 税后盈利；税后利润；税后溢利 7]6HXR@  
agency agreement 代理协议 A1nEp0%Y  
agency expenses 代理机构的开支 M/^kita  
agency fee 代理费 sT"h)I)]*  
Agency Law 《代理法》 {
ei,>5K  
agent 代理人；承销人 C>*]a(5k  
agent of company 公司代理人 (Jb[_d*  
agent's fee 代理人费；经纪费 8ncgTCH:  
aggregate 总计；总数；总体数字 t?R=a-ZI  
aggregate amount 总款额；总额 "7tEk<x  
aggregate assets and liabilities 总体资产与负债 7Vxe]s  
aggregate at constant price 按固定价格计算的总体数字 {|Pz9a-:  
aggregate demand 总需求 hr] :bR  
aggregate gross position 总持仓量 + s snCr  
aggregate limit 总限额 58 Rmq/6s  
aggregate of salaries tax 合计薪俸税 W9ewj:4\0  
aggregate performance 总体表现；总体业绩 sCF7K=a  
aggregate supply 总体供应 6X.lncE@p  
aggregate surplus 总盈余 !rMl" Y[  
aggregate total 整体总额 4$<-3IP,  
aggregate value 总值；合计价值  zOnQ656  
aggregated basis 合计基准 Ug|o($CY  
aggregated net chargeable income 合计应课税入息实额 qg;fh]j%  
aggregation 合并计算；合计；总和 _Ak?i\  
aggregation of incomes of husband and wife 夫妇入息合并计算 T c{]w?V  
aggregation of property 财产的总和 63?fn~0\  
agio 差价；贴水 MJ:>ZRXCE  
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》 :,^pLAt  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2o5v{W  
《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》 uKZe"wN;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #Ua+P(1q  
《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》 ,lly=OhKb  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e!(0y)*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fC4D#  
agreement for a settlement 授产协议 @|^2 +K/  
agreement for assignment 转让协议 \Ow-o0  
agreement for sale 售卖协议；买卖协议 : *Nvy={c  
agreement for sale and purchase 买卖协议 hA81(JWG  
agreement for the payment of interest 支付利息协议 r&|-6OQZZ  
agreement for the repayment of money 还款协议 wGC)gW  
agreement of reinsurance 再保险协议 (]mh}=:KDg  
Agricultural Bank of China 中国农业银行 *0,?QS-a  
air passenger departure tax 飞机乘客离境税 =Xc[EUi<;g  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 U-#t&yjh#  
airport tax 机场税 6QOdd6_d  
alcohol duty 酒精税 y'<juaw  
alienation 让与；让渡；转让 3=r8kh7,  
alimony 生活费；赡养费 n_n0Q}du  
All Ordinaries Index [AOI] 所有普通股指数 hC.7Z]  
all risks 全险；综合险 J0U9zI4  
All Sales Record for Stock Market 《股票市场成交报告》 +{j? +
4(B  
Allied Capital Resources Limited 新联财务有限公司 43;@m}|7$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Eqg(U0k0  
allocation letter 拨款信件
@:~O  
allocation of fund 分配款项；预留款项 f*g>~!  
allocation of profit 利润分配；溢利分配 kxg]sr"  
allocation warrant 拨款令 '`Smg3T!~S  
allotment 分配；配股 {t$ vsR  
allotment notice 股份配售通知；配股通知 y^gazr"  
allotment of shares 股份分配 k]Y#-Q1p~  
allowable 可获宽免；免税的 `1NxS35u  
allowable business loss 可扣除的营业亏损 F%Lniv/N  
allowable expenses 可扣税的支出 Ha\q}~_  
allowance 免税额；津贴；备抵；准备金 _F *(" o  
allowance for debts 债项的免税额 }Vpr7_  
allowance for depreciation by wear and tear 耗损折旧免税额 xi=qap=S^9  
allowance for funeral expenses 殡殓费的免税额 _=_]Yx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *Bt`6u.>e,  
allowance for repairs and outgoings 修葺及支出方面的免税额 /AR;O4X+  
allowance to debtor 给债务人的津贴 kQ$Q}3f  
alteration of capital 资本更改 :ji_dQ8k  
alternate trustee 候补受托人 |*N.SS  
amalgamation 合并 OjCT*qyU<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +SmcZ^\OZ  
ambit of charges 征税范围；收费范围 byv(:xk|'e  
amended valuation 经修订的估值 [ed%"f  
American Commodities Exchange 美国商品交易所 HB$*xS1  
American Express Bank Limited 美国运通银行 >,`/ z  
American Stock Exchange 美国证券交易所 8Us5Oi  
amortization 摊销 k})Ag7c  
amount due from banks 存放银行同业的款项 QK\QvU2y  
amount due from banks abroad 存放海外银行同业的款项 }B_n}<tjD  
amount due from holding companies 控股公司欠款 ~$f+]7  
amount due from local banks 存放本港银行同业的款项 qB_MDA  
amount due to banks 银行同业的存款 <,l&),  
amount due to banks abroad 海外银行同业的存款 C9
/?B:  
amount due to holding companies 控股公司存款 8kih81tx"U  
amount due to local banks 本港银行同业的存款 qphN  
amount due to outport banks 外埠银行同业的存款 DsqsMlB{  
amount for note issue 发行纸币的款额 ` BH8v  
amount of bond 担保契据的款额 -uiZp !  
amount of consideration 代价款额 Ou; ]>FJ  
amount of contribution 供款数额 XQ<2(}]4  
amount of indebtedness 负债款额 xyx.1o e!  
amount of principal of the loan 贷款本金额 Mz<4P3"H  
amount of rates chargeable 应征差饷数额 mj<(qZh  
amount of share capital 股本额 {W}.z  
amount of sums assured 承保款额 %#NaM\=8v  
amount of variation 变动幅度 7g5sJj  
amount of vote 拨款数额 +V&b<y;?>  
amount payable 应付款额 ;0}$zy1EZ  
amount receivable 应收款额 WZRrqrjq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W;,.OoDc>  
analysis 分析 pN&Dpz^  
ancillary risk 附属风险 xkOyj`IS  
annual account 周年帐目；周年帐目报表；年度决算；年结 o:#MP(h,N  
annual accounting date 年结日期 zp4Jd"XBX  
annual allowance 每年免税额；年积金；年度津贴；年津 {t[j>_MYw  
annual balance 年度余额 ?N#mD  
annual disposable income 每年可动用收入 !a3cEzs3  
annual estimates 周年预算 ]}F_nc2L  
annual fee 年费 Tn/ 3`j {  
annual general meeting 周年大会 `6!l!8 v  
annual growth rate 年增率；每年增长率 ReP7c3D>p  
annual long-term supplement 长期个案每年补助金 Qg?^%O'  
annual pensionable emolument 可供计算退休金的年薪 E'$r#k:o  
annual report 年报 )KR9alf3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !5 %c`4  
annual return 周年报表；周年申报表；每年报税表格 PBr-<J  
Annual Return Rules 《周年报表规则》 kAf:_0?6  
annual review of consumer prices 每年消费物价回顾 PP&AF?C  
annual roll-forward basis 逐年延展方式 GFx>xQk  
annual salary 年薪 &^1DNpUZ  
annual statement 年度报表；年度决算表 ~LHG  
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 Qm,|'y:Tg  
annuitant 年金受益人 ^MUtmzh  
annuity 年金 Ol"p^sqwj  
annuity contract 年金合约 vN7a)s  
annuity on human life 人寿年金 aD3'gc,l  
antecedent debt 先前的债项 B4GgR,P@S  
ante-dated cheque 倒填日期支票 @y9_\mX!s  
anticipated expenditure 预期开支 52K3N^RgR  
anticipated net profit 预期纯利 X'ryfa1|  
anticipated revenue 预期收入 j;1X-  
anti-inflation measure 反通货膨胀措施 |>GtClL  
anti-inflationary stance 反通货膨胀立场 ;-@^G 3C:  
apparent deficit 表面赤字 WU{G_Fqaz  
apparent financial solvency 表面偿债能力 sju. `f>-r  
apparent partner 表面合伙人  {k}S!T  
application for personal assessment 个人入息课税申请书 <"AP&J'H  
application of fund 资金应用 6I72;e^!  
application to release as liquidator and to destruct the books of accounts and documents 4'?
kyTO~  
申请免除清盘人职务及毁灭帐簿与文件 Fc7mAV=  
appointed actuary 委任精算师 @xB"9s  
appointed auditor 委任核数师；委任审计师 e!ar
:>T  
appointed trustee 委任的受托人 vz,l{0v  
appointer 委任人 .'p_j(uv  
apportioned pro rata 按比例分摊 #G|iEC0C  
apportionment 分配；分摊 <y\>[7Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L
$l'wz  
apportionment formula 分摊方程式 G*mk 19Z  
apportionment of estate duty 遗产税的分摊 [$]vi`c2  
appraisal 估价；评估 d;9 X1`"  
appreciable growth 可观增长 -O\!IXG^  
appreciable impact 显着影响 a*NcL(OC  
appreciable increase 可观增长 6N:fq  
appreciation 增值；升值 PR{?l  
appreciation against other currencies 相对其他货币升值 d"Hh9O}6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wvcG <sj  
appreciation tax 增值税 ; @-7'%(C  
appropriation 拨款；拨用；拨付 2ME3=C  
appropriation account 拨款帐目 P
E|_V  
Appropriation Bill 拨款法案 d>)*!l2,C  
appropriation-in-aid system 补助拨款办法 9EK5#_L[=  
approved assets 核准资产 STL_#|[RM  
approved basket stock 认可一篮子证券 8{@|M l  
approved budget 核准预算 @ bPQhn#(g  
approved charitable donation 认可慈善捐款 i(2s"Uww,  
approved charitable institution 认可慈善机构 tqAh&TW3+  
approved currency 核准货币；认可货币 7P?z{x':T  
approved estimates 核准预算 0tC+
?  
approved estimates of expenditure 核准开支预算 w=s:eM@  
approved overseas insurer 核准海外保险人 7*M+bZ`x  
approved overseas trust company 核准海外信托公司 ckBcwIXlP&  
approved pooled investment fund 核准汇集投资基金 8U*}D~%!  
approved provident fund scheme 认可公积金计划 n87B[R  
approved provision 核准拨款 x;99[C!$  
approved redeemable share 核准可赎回股份 +S5"4<  
approved regional stock 认可地区性证券 V?t^ J7{'  
approved retirement scheme 认可退休金计划 YbND2i  
approved subordinated loan 核准附属贷款 U{} bx  
arbitrage 套戥；套汇；套利 9h<];  
arbitrageur 套戥者；套汇者 fl!8\4  
arbitrary amount 临时款项 6OF&Q`*4  
arrangement 措施；安排；协定 ib0M$Y1tIS  
arrears 欠款 -{>JF  
arrears of pay 欠付薪酬 u=5&e)v3  
arrears of revenue 逾期未收税款；逾期未收的帐项 <6)Ogv",  
articles of association 组织章程；组织细则；组织章程细则 &#F>%~<or  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 * h!gjbi  
ascertainment of profit 确定利润 {PnvQ?|Z  
"Asia Clear" “亚洲结算系统” S2kFdx*Zf  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T+9#P4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -[|R\'i  
Asian Development Fund [ADF] 亚洲发展基金 kKr7c4q  
Asian dollar bond 亚洲美元债券 y>3Zh5=  
Asian dollar market 亚洲美元市场 3u^U\xB  
Asian dollar rate 亚洲美元利率 yJ c#y   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5(^&0c>P  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |yx]TD{~P  
asked price 沽盘；喊价；索价；卖方报价 h<f_Eoz-a  
assessable income 应评税入息 D/'kYoAEO  
assessable loss 应评税亏损 )/1AF^ E  
assessable profit 应评税利润 >u ,Ac:  
assessable value 应评税值 xqs{d&W  
assessed profit 估定利润  ztKmB  
assessed value 经评估价值 4%LGPh  
assessment 评税；评定；估价；评税单 %
YlL-*7L  
assessment number 评税编号；估价编号 L%}k.)yev  
assessment of additional tax 补加税评税 zXx HaM  
assessment of performance 业绩评估；实绩评价 d`5xd@p  
Assessor 评税主任 KaNi'=nW  
asset price bubbles 资产价格泡沫 PxNp'PZr9  
asset-backed securities 具资产保证的证券 f',n'  
assets accretion 资产增值 T@GT=1E)  
assets and liabilities 资产与负债 {Xb 6wQ"  
assets betterment statement 资产递增表；资产改进表 p#wQW[6  
assets lending 实物放款；有抵押贷款 {Iy<iV  
assets of the company passing on the death 死者去世时转移的公司资产 e;GLPB  
assets pledged as security for liabilities 用作负债抵押的资产 26.),a  
assets portfolio 资产投资组合 \1cay#X  
assets price 资产价格 ig5 d-A  
assets quality 资产质素 'G;y!<a  
assets realization 资产变现 ON.C%-T-  
assets refinancing arrangement 资产再集资安排 5R\{&  
assets securitization 资产证券化 "j;"\i0  
assets situated outside Hong Kong 在香港以外地方的资产 b R> G%*a  
assets stripping 削减资产；拆卖资产 "SJp9s3  
assets value 资产值 T"xq^h1\  
assignee 承让人 ?{[ISk)  
assignment 转让；转让书；转让契 M{cF14cQ  
assignment of interest 权益转让 k&wCa<Rs~R  
assignment of letters patent and trade mark 专利证书及商标转让 Z0uo. H@.N  
assignment of property 物业转让；物业转让书 }^U7NZn<"  
assignment right 转让权 @iwVU]j  
assignor 转让人 YRa{6*M  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 v W=$C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 HX%lL}E  
associate member 附属会员 F7P?*!dx  
associated body corporate 相联法人团体 KX D&FDkF  
associated company 相联公司；联属公司 M3P
\1  
associated corporation 相联法团 yB0xa%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] : 8dQ8p;  
公认会计师公会〔英国〕 %Hx8%G!  
Association of Futures Exchange Brokers 香港期货经纪协会 _uwM%M;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /~~aK2{^X~  
association of underwriters 承保人组织 GOrDDp  
assumption of control 接管 tj$&89  
assurance 担保；保险；转易；转易书 tIn dve  
assurance of interest 权益的转易 B( r~Nvc  
at 19XX price 按一九ＸＸ年价格计算 go >*n\  
at a discount 按赔价计算；按贴水价格计算；打折扣 b* k=
  
at a premium 按溢价计算；按升水价格计算 _/(DEF+G  
at call 通知付款；按通知 TgMa!Vz  
at constant market price 按固定市价计算 g@0<`g  
at constant price 按固定价格计算 HY
-7{irR~  
at cost 按成本计算 $cjwY$6  
at current market price 按当时市价计算；按现时市价计算 H@Yj  
at current price 按当时价格计算；按现时价格计算 @`R#t3)8JP  
at factor cost 按要素成本计算；按生产要素成本计算 [rk*4b^s  
at money-of-the-day price 按付款当日价格计算 8_byS<b8  
at or better 按指定或较佳价位〔买卖指令〕 p+M#hF5o  
at par 按面值计算；平价 .TZ0FxW  
at sight 见票即付 qaJ$0,]H+  
at the close 按收市盘 O&BNhuW2  
at the opening 按开市盘 " kp+1sG8  
attestation 见证；见证条款 cHo@F!{o=  
at-the-money option 平价期权 @uA=v/>+  
attorney 受权人；受托代表人 O?\UPNb:K  
attornment 新拥有人承认书 j11FEE<W  
attributable profit 可归属利润 mV!Ia-k  
attributable share value 可归属股份价值 )S?.YCv?  
Auckland Stock Exchange 奥克兰证券交易所 6d~[j<@2  
auction 拍卖 N{+6V`\  
auctioneer 拍卖商 TQ`s&8"P  
audit 审计；核数 UU\wP(f  
Audit Commission 审计署 VWhq+8z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |Y|6`9;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 QAGR\~  
audit review 帐目审查
cPaz-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9dS<^E(ZF  
audited account 审计帐目；经审计的帐目 cdd6*+E  
audited annual account 经审计的周年帐目 6sceymq  
audited balance sheet 经审计的资产负债表 Rhi`4wo0$  
auditor 核数师；核数主任；审计师 ?e=3G4N  
auditor's certificate 核数师证明书；审计师证明书 P+ejyl,  
auditor's report 核数师报告；审计师报告 @M( hyS&on  
Aussie bond 澳元债券 s Zn@ye^  
austerity budget 紧缩预算 N"/J1   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Pgug!![  
Australia All Ordinaries Index 澳洲所有普通股票指数 `U4e]Qh/+  
Australian Dollar [AUD] 澳元 _*iy *:(o  
Australian Options Market 澳大利亚期权市场 B:mtl?69g  
Australian Securities Commission 澳洲证券事务监察委员会 om_UQgC@r  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h]
6m+oPW  
Australian Stock Exchange 澳大利亚证券交易所 j(aok5:e  
Austrian Schilling [ATS] 奥地利先令 e^!>W %.7Z  
authentication 认证；鉴证 uwI$t[  
authority to purchase 委托购买证；委购书 s!73To}>  
authorization 认可；核准；授权；授权书 Z7]["  
authorization by direction 指示授权 M=rH*w{^  
authorization by instruction 指令授权 <n4?wo  
authorization by warrant 令状授权 OQnb^fabY  
authorization of unit trust 单位信托的认可 uuaoBf  
authorized agent 指定代理人 |)KOy~"  
authorized capital 法定资本 C"SG':  
authorized clerk 出市员 o?,c#g  
authorized dealer 认可交易商 (V(8E%<c  
authorized financial institution 认可财务机构 mE
TGYkPUa  
authorized fund 认可基金 C[ma!he  
authorized fund house 获授权的基金公司；认可基金公司 hqDnmzG  
authorized institution 认可机构 Mi^/`1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m>FP&~2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4De2miq  
authorized insurer 获授权保险人；获认可承保人 $I0&I[_LzK  
authorized investment 特准投资项目 M4H~]Ftn  
authorized person 获授权人 r;n^\[Ov0,  
authorized representative 获授权代表 :<p3L!?8y  
authorized share capital 法定股本 1S{AGgls5  
automated quotation system 自动报价系统 62.)fC
Q^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] S7B\mv  
自动交易系统〔香港期货交易所有限公司〕 ntr&? H  
automatic adjustment mechanism 自动调整机制 x@*RF:\}  
automatic adjustment system 自动调整系统 ;9MIapfUd(  
Automatic Clearing House 自动票据交换所 tD^$
}u6  
automatic exchange rates accumulation system 自动化汇率累集系统 ,DL%oQR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Cl>|*h+m  
automatic teller machine [ATM] 自动柜员机 zp'Vn
7  
autopay 自动转帐 Cfr2~w  
available assets 可用资产 F:~k4uTW\b  
available fiscal reserve 现存财政储备 b?U2g?lN:  
available profit 可用利润 [iXkv\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f]4j7K!e]  
average 平均；平均数；海损 r}S>t~p:  
average basic salary 平均基本薪金 j^5VmG  
average consumer expenditure 平均消费开支；一般消费开支 aG&t gD{  
average cost 平均成本 OC6v%@xa  
average cost of land production 增辟土地平均成本 uqHI/4  
average daily turnover 平均每日成交额 0<[g7BbR  
average daily wage rate 平均每日工资率 vJ?j#Ch  
average expenditure pattern 平均开支模式 r91b]m3xL  
average growth rate 平均增长率 [gaB}aLn  
average net fixed assets 固定资产平均净值 j&-<e7O=  
average of relatives 相对价格平均数 )NLjv=ql  
average price 平均价格 a7
U`/*  
average propensity to consume 平均消费倾向；一般消费倾向 bZ SaL^^(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ugV/#v O  
average rate 平均率 o}b_`O  
average revenue 平均收入；平均收益 WSxE/C|[  
average stock 平均库存；平均存货 mS?W+jy%  
average yearly rent 平均年租 9,jFQb(),  
avoidance of double taxation 避免双重课税 ^aI$97Li  
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 s 9
n_s=w  
SG@E*yT1  
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