一些有用的会计术语(也不知道发的地方对不对)A

A: =Ul"{T<  
A share Ａ股；甲类股份 (*=>YE'V{  
abatement of tax 减税；减扣免税额 q_`j-!  
ABN AMRO Bank N.V. 荷兰银行 R@s|bs?  
above-the-line expenditure 线上项目支出；经常预算支出 M!mw6';k  
above-the-line receipt 线上项目收入；经常预算收入 G`jvy@  
ABSA Asia Limited 南非联合亚洲有限公司 H!hd0.  
absolute change 绝对数值变更 )=X g  
absolute expenditure 实际开支 %
4F\#" A  
absolute guideline figure 绝对准则数字 ='w 2"4  
absolute interest 绝对权益 J Eo;Fx]  
absolute order of discharge 绝对破产解除令 B(vCi^  
absolute profit margin 绝对利润幅度 "S6";G^I  
absolute value 实值；绝对值 n1JV)4Mv  
absolutely vested interest 绝对既得权益 OIpT9  
absorbed cost 已吸收成本；已分摊成本 vu.?@k@  
absorption 吸收；分摊；合并 [7HBn  
absorption rate 吸收率；摊配率；分摊率 +Ek1~i.  
ACB Finance Limited 亚洲商业财务有限公司 }F/w34+;  
acceptable form of reciprocity 合理的互惠条件 _?cum~A@  
acceptable rate 适当利率；适当汇率 )g^qgxnnV  
acceptance agreement 承兑协议 oqysfLJ  
acceptance for honour 参加承兑 q+oc^FD?@  
acceptor 承兑人；接受人；受票人 8!!h6dQgI  
acceptor for honour 参加承兑人 )*XWe|H_  
accident insurance 意外保险 ?PTXgIC  
Accident Insurance Association of Hong Kong 香港意外保险公会 ILl~f\xG)  
accident insurance scheme 意外保险计划 !l0"nPM=  
accident year basis 意外年度基准 .{ljhE:  
accommodation 通融；贷款 cF=WhP*f  
accommodation bill 通融票据；空头票据 cN?/YkW?]  
accommodation party 汇票代发人 r-!Qw1  
account balance 帐户余额；帐户结余 ^2 H-_  
account book 帐簿 #.*&#w)  
account collected in advance 预收款项 sR83e|4I  
account current book 往来帐簿 _->+Hjj ^  
account of after-acquired property 事后取得的财产报告 c/^jD5U7  
account of defaulter 拖欠帐目  $RRX-  
account payable 应付帐款 }N(gP_?n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %Cqp88]  
account receivable 应收帐款 );JWrkpz  
account receivable report 应收帐款报表 kSc~gJrne  
account statement 结单；帐单；会计财务报表 x3`JC&hF,q  
account title 帐户名称；会计科目 WjK[% ;Z!  
accountant's report 会计师报告 ok:L]8UN3  
Accountant's Report Rules 会计师报告规则 B0)|sH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 EirZ}fDJzB  
Accounting Arrangements 《会计安排》 #}@8(>T  
accounting basis 会计基础 8q{|nH  
accounting by Official Receiver 破产管理署署长呈交的帐目 tu$rVwgM  
Accounting Circular 《会计通告》 DUl+Jqn4B  
accounting class 会计类别 [
wm0a4fg  
accounting date 记帐日期；会计结算日期 1:^Xd~X  
accounting for money 款项核算
r,Xyb`  
Accounting Officer 会计主任 XMkRYI1~  
accounting period 会计报告期；会计期 }0]u
A|lH*  
accounting policy 会计政策；会计方针 [)jNy_4  
accounting practice 会计惯例 SJh~4R\  
accounting principle 会计准则 Hd\oV^>  
accounting record 会计记录 qwJp&6  
accounting report 会计报告 w|S b`eR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3<M yb  
Accounting Society of China 中国会计学会 (7b9irL&cn  
accounting statement 会计报表 {'h&[f>zcQ  
accounting system 会计制度；会计系统 v&/H6r#E.  
accounting transaction 会计事项；帐务交易 :7"Q  
accounting treatment 会计处理 ;
zo|. YD  
accounting year 会计年度 Sa9VwVUE  
accretion 增值；添加 nh@JGy*L  
accrual 应计项目；应累算数目 0x5Ax=ut  
accrual basis 应计制；权责发生制 j\bp#+  
accrual basis accounting 应计制会计；权责发生制会计 $H)!h^7^9  
accrue 应累算；应计 )$i,e`T   
accrued benefit 应累算利益 b-#{O=B  
accrued charges 应计费用 N*$GP3]  
accrued cumulative preference share dividend 应累算的累积优先股股息 .uS`RS8JM  
accrued expenses 应累算费用 uI?Z_  
accrued interest payable 应付利息；应计未付利息 sU*?H`U3d  
accrued interest receivable 应收利息；应计未收利息 /t7f5mA  
accrued right 累算权益 .AO-S)wHR  
accruing profit 应累算的利润 ~@l4T_,k  
accumulated fiscal reserve 累积财政储备 9{Etv w  
accumulated profit 累积利润；滚存溢利 RC1bTM  
accumulated reserve 累积储备 u<fZ.1  
accumulation of surplus income 累积收益盈余 >K,QP<B  
acquired assets 既得资产 ^W:a7cMw  
acquisition 收购；购置；取得 : Bo
  
acquisition cost 购置成本 xxl|j$m  
acquisition expenses 购置费用 e/:?9  
acquisition of 100% interest 收购全部股权 hI*v)c  
acquisition of control 取得控制权 h0k?(O  
acquisition of fixed assets 购置固定资产 }}]Lf3;  
acquisition of shell “买壳” m3pDFI  
acquisition price 收购价 W3>9GY90R  
act of God 天灾 V-go?b`  
acting partner 执事合伙人 xl,% Z~[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |X A0F\  
active partner 积极参与的合伙人 fvH{va.  
active trading 交投活跃 R59iuHQ[  
actual circulation 实际流通 m^qFaf
)6  
actual cost 实际成本 K`9~#Zx$  
actual expenditure 实际开支；实际支出 =_C&lc"  
actual income 实际入息；实际收入；实际收益 5j]!r  
actual market 现货市场 pQ0*)}l,  
actual price 现货价；实际价格 yUo8-OaL7  
actual profit 实际利润 G93V=Bk=  
actual quotation 实盘；实际价位；实际报价 YQHpW>z  
actual year basis 按实际年度计算 a5ZXrWv  
actuals 实货 ?uL-qsU  
actuarial investigation 精算调查 H.;}%id  
actuarial principle 精算原则 3ddw'b'aQ  
actuarial report 精算师报告 Wj|W B*B  
Actuarial Society of Hong Kong 香港精算学会 =0EKrG  
actuarial valuation 精算师估值 O9By5j 4  
actuary 精算师 VPT?z  
ad referendum agreement 暂定协议；有待覆核的协定 SZrc-f_  
ad valorem duty 从价税；按值征税 ^ }5KM87  
ad valorem duty system 从价税制 fu~iF  
ad valorem fee 从价费 f9>pMfi:@  
ad valorem tariff 从价关税 yBs-bp"-
 
additional allowance 额外免税额 WLj]EsA.  
additional amount for unexpired risk 未过期风险的额外款额 [@VzpVhXz  
additional assessable profit 补加应评税利润 G[ #R1'  
additional assessment 补加评税 SS`\_@ci  
additional commitment 额外承担 )mOM!I7D@  
additional commitment vote 额外承担拨款 weu+$Kr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +8?18@obp  
additional dependent parent allowance 供养父母额外免税额 ,qp8Rg|3j  
additional provision 额外拨款 3]JJCaf  
additional stamp duty 附加印花税 ."BXA8c;A  
additional tax 补加税罚款；补加税款 juF=ZW%i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5&EBUl}  
adjudged bankrupt 被裁定破产 3$YbEl@#  
adjudicated bankrupt 裁定破产人 +VW8{=$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,T zlW\?\  
adjudication of bankruptcy 裁定破产；宣告破产 I|&DXF  
adjudication of insolvency 裁定无力偿还债务 T|BlFJ0"  
adjusted actual 经调整的实数；调整后的实数 -A<@Pg  
adjusted current assets 经调整的流动资产；调整后的流动资产 7"aN7Q+EbI  
adjusted figure 经调整的数字；调整后的数额 &gS-.{w "  
adjusted liabilities 经调整的负债；调整后的负债 N.z2eo  
adjusted loss 经调整的亏损；调整后的亏损 l"dXL"h  
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 c\rP -"C  
adjusted profit 经调整的利润；调整后的利润 z)^.ai,:0  
adjusted surplus 经调整的盈余额；调整后的盈余额 j~ds)dW%`&  
adjusted value 经调整的价值；调整后的价值 GEVDXx>@  
adjustment 调整；修订；理算〔保险〕 'do2n/  
adjustment centre 调剂中心 Uq'W<.v5  
adjustment lag 调整过程的时间差距；调整时差 S{e3aqT#N  
adjustment mechanism 调整机制 9<3}zwJ  
adjustment of loss 亏损调整 dg#Pb@7a  
adjustment process 调整过程；调整程序 C|Gk}  
adjustment range 调整幅度 VV$#<D<)  
administered exchange rate 受管制汇率 j?o6>j
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W>+`e]z  
administration expenses 行政费用 (#>X*~6  
administration fee 手续费；行政费 FywX  
administration in bankruptcy 破产管理 u5rvrn ]  
administration order 遗产管理令 ZaY|v-  
administrator 管理人；遗产管理人 <h#W
*a  
administrator of the estate 遗产管理人 )ej1)RU"  
admission of debt 债项承认书  Hk4k  
admission of proof 接纳债权证明 |H^v8^%>zm  
advance 放贷款项；垫付款项；预支款项；预付款项 nxuH22:  
advance account 暂支帐目；预付款帐户 Gq[5H(0/c  
advance compensation 预付补偿金 !'# D~  
advance from shareholder 股东垫款 sDg1nKw(  
advance pending reimbursement 预支以待日后付还 3
p HI+a  
advanced economy 先进经济体系 WO%pX+PoH  
advancement 预付；预付财产 d\3 %5Y  
advances warrant 垫款令 7
\g#'#K  
advancing 贷出 19O   
adverse balance 逆差 -U$;\1--  
adverse exchange 逆汇 hTEb?1CXU  
advertisement addressed to shareholders 在报章刊登的致股东通告 [6g$;SicT  
advice for collection 托收通知书 4Lk<5Ho  
advice of drawing 提款通知书；汇票通知书 Dl0{pGK~  
advice of payment 付款通知 Z~94<*LEp  
Advisory Committee [Securities and Futures Commission] fNx!'{o"  
谘询委员会〔证券及期货事务监察委员会〕 ~V?z!3r-)  
Advisory Committee on Diversification 经济多元化谘询委员会 @ls/3`E/5E  
affidavit 誓章；遗产申报誓章 fATVAv  
affidavit of no receipt 述明无收款的誓章 @?]>4+Oa0  
affiliate 联号；联营公司；附属公司 1@LUxU#Uu$  
affiliated company 附属公司；联号；联营公司 J"E _i]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^.@%n1I"5y  
affordability 负担能力 MRo_A
n+  
African Development Bank [AfDB] 非洲开发银行 j`@`M*)GB  
after-acquired property 事后取得的财产 q!U$\Q&  
after-hours dealing 市后交易 K>~YO~~  
after-tax profit 税后盈利；税后利润；税后溢利 \5<Z[#{  
agency agreement 代理协议 ->;2CcpHB  
agency expenses 代理机构的开支 d#d&CJAfr  
agency fee 代理费 lcpiCZ  
Agency Law 《代理法》 ZVdQ$  
agent 代理人；承销人 a"O;DYh  
agent of company 公司代理人 p]y.N)a  
agent's fee 代理人费；经纪费 SfY 5Xgp  
aggregate 总计；总数；总体数字 G,<d;:  
aggregate amount 总款额；总额 T3=h7a %=  
aggregate assets and liabilities 总体资产与负债 [x, `)Fk  
aggregate at constant price 按固定价格计算的总体数字 -:r<sv$  
aggregate demand 总需求 0>-}c>  
aggregate gross position 总持仓量 t~ I;IB  
aggregate limit 总限额 xuqG)HthRS  
aggregate of salaries tax 合计薪俸税 w1zMY
:9  
aggregate performance 总体表现；总体业绩 #M!{D  
aggregate supply 总体供应  <{ v %2  
aggregate surplus 总盈余 A+
H8\ew2,  
aggregate total 整体总额 l\N2C4NG  
aggregate value 总值；合计价值 E%8uQ2p(  
aggregated basis 合计基准 qo\9,<  
aggregated net chargeable income 合计应课税入息实额 eG2'W  
aggregation 合并计算；合计；总和 s"$K2k;J  
aggregation of incomes of husband and wife 夫妇入息合并计算 F"M/gy  
aggregation of property 财产的总和 jp4-w(  
agio 差价；贴水 54WX#/<Yik  
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》 ,S(Z\[x0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment jFKp~`/#  
《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》 UB>BVBCt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0x*|X@6\  
《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》 o>+mw|{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment FY)]yz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 g<^A(zM  
agreement for a settlement 授产协议 |Axbx?  
agreement for assignment 转让协议 ~bzac2Rp  
agreement for sale 售卖协议；买卖协议 *m>[\)  
agreement for sale and purchase 买卖协议 ^gyI-S(;  
agreement for the payment of interest 支付利息协议 BaP'y8dVN  
agreement for the repayment of money 还款协议 tG9C(D`G  
agreement of reinsurance 再保险协议 K3=0D!Dq  
Agricultural Bank of China 中国农业银行 BL>~~  
air passenger departure tax 飞机乘客离境税 d+]=l+&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 QH7 GEj]  
airport tax 机场税 I} Q+{/?/  
alcohol duty 酒精税 \AoqOC2u  
alienation 让与；让渡；转让 Cq<Lj  
alimony 生活费；赡养费 &'Nzw2  
All Ordinaries Index [AOI] 所有普通股指数 T]/>c  
all risks 全险；综合险 #k &#d9}  
All Sales Record for Stock Market 《股票市场成交报告》 :nl,Ac  
Allied Capital Resources Limited 新联财务有限公司 sEfT#$ a^8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Zi\ex\ )5  
allocation letter 拨款信件 >y#qn9rV1  
allocation of fund 分配款项；预留款项 pih 0ME}z  
allocation of profit 利润分配；溢利分配 r.Z g<T  
allocation warrant 拨款令 e9Gu`$K  
allotment 分配；配股 ?+Vi !eS  
allotment notice 股份配售通知；配股通知 H13\8Te{  
allotment of shares 股份分配 J2oh#TGp  
allowable 可获宽免；免税的 <0~1  
allowable business loss 可扣除的营业亏损 [x=(:soEqC  
allowable expenses 可扣税的支出 LN$T.r+  
allowance 免税额；津贴；备抵；准备金 xf7YIhL^*  
allowance for debts 债项的免税额 aYc<C$:NC"  
allowance for depreciation by wear and tear 耗损折旧免税额 b-<@3N.9]  
allowance for funeral expenses 殡殓费的免税额 726UO#*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3PLA*n+%  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,|zzq@fk  
allowance to debtor 给债务人的津贴 Tz9 (</y  
alteration of capital 资本更改 pJl/d;Cyrb  
alternate trustee 候补受托人 SEi\H$!  
amalgamation 合并 ?< yYm;B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8vR'<_>Q  
ambit of charges 征税范围；收费范围 z9 #-  
amended valuation 经修订的估值 69:-c@L0  
American Commodities Exchange 美国商品交易所 X6w+L?A  
American Express Bank Limited 美国运通银行 - 3PLP$P  
American Stock Exchange 美国证券交易所 ([rSYKpi  
amortization 摊销 <:nyRy}  
amount due from banks 存放银行同业的款项 HFyQ$pbBU  
amount due from banks abroad 存放海外银行同业的款项 !OPHS^L  
amount due from holding companies 控股公司欠款 %yfl-c(u  
amount due from local banks 存放本港银行同业的款项 b *0uxvLu  
amount due to banks 银行同业的存款 #< :`:@2  
amount due to banks abroad 海外银行同业的存款 >X:!Y[N  
amount due to holding companies 控股公司存款 K]yWpW  
amount due to local banks 本港银行同业的存款 ",Mrdxn7  
amount due to outport banks 外埠银行同业的存款 9FNsW$b?  
amount for note issue 发行纸币的款额 =;I+:K  
amount of bond 担保契据的款额 #bG6+"g{=L  
amount of consideration 代价款额 {0/2Hw n  
amount of contribution 供款数额 8gt*`]I  
amount of indebtedness 负债款额
L>7@!/9L  
amount of principal of the loan 贷款本金额 }1Mf
0S  
amount of rates chargeable 应征差饷数额 d, ?GW  
amount of share capital 股本额 # SJJ@SM  
amount of sums assured 承保款额 _"t>72 `  
amount of variation 变动幅度 S+t2k&pm  
amount of vote 拨款数额 *6=9 8C4I  
amount payable 应付款额 )xz_}6b]  
amount receivable 应收款额 eFA,xzp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yQ<h>J>  
analysis 分析 B *6ncj  
ancillary risk 附属风险 LIz'hfS!  
annual account 周年帐目；周年帐目报表；年度决算；年结 gk5Gf l  
annual accounting date 年结日期 mZ:
#d;0  
annual allowance 每年免税额；年积金；年度津贴；年津 r>*+d|c4  
annual balance 年度余额 HmU6:8V *Z  
annual disposable income 每年可动用收入 #D{Eq8dp  
annual estimates 周年预算 9Nv?j=*$  
annual fee 年费
X$P(8'[9A  
annual general meeting 周年大会 v&]yzl  
annual growth rate 年增率；每年增长率 ~>0H k}Hv  
annual long-term supplement 长期个案每年补助金 i tk/1  
annual pensionable emolument 可供计算退休金的年薪 ?0JNaf  
annual report 年报 [^/a`Kda8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2_M+o]Z^  
annual return 周年报表；周年申报表；每年报税表格 }o[<1+W(.  
Annual Return Rules 《周年报表规则》 q j9q  
annual review of consumer prices 每年消费物价回顾 61gyx6v  
annual roll-forward basis 逐年延展方式 DYgB_Iak  
annual salary 年薪 uT<<G
)v)  
annual statement 年度报表；年度决算表 9^Web~yi#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 MI:%Eq  
annuitant 年金受益人 d`5AQfL&  
annuity 年金 ~MYE8xrId  
annuity contract 年金合约 o"A)t=  
annuity on human life 人寿年金 Q^05n$ tI  
antecedent debt 先前的债项 BYa#<jXtAT  
ante-dated cheque 倒填日期支票 a+~b3  
anticipated expenditure 预期开支 k:@N6K/$P^  
anticipated net profit 预期纯利 alNn(0MG  
anticipated revenue 预期收入  _X=6M gU  
anti-inflation measure 反通货膨胀措施 zA3r&stN+  
anti-inflationary stance 反通货膨胀立场 IQ-l%x[fue  
apparent deficit 表面赤字 asmu<  
apparent financial solvency 表面偿债能力 anfnqa8  
apparent partner 表面合伙人 #&L7FBJ"*v  
application for personal assessment 个人入息课税申请书 4ZR2U3jd1  
application of fund 资金应用 ,Sy&?t}`  
application to release as liquidator and to destruct the books of accounts and documents C6@*l~j  
申请免除清盘人职务及毁灭帐簿与文件 ^mC,Z+!  
appointed actuary 委任精算师 tc\ZYCFr  
appointed auditor 委任核数师；委任审计师 `cN8AcRHP  
appointed trustee 委任的受托人 vv^y V"0Y  
appointer 委任人 aXZi2  
apportioned pro rata 按比例分摊 y;<}`  
apportionment 分配；分摊 '<1Cta`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Zp<#( OIu  
apportionment formula 分摊方程式 Q0x?OL]A  
apportionment of estate duty 遗产税的分摊 dI
hfp7|  
appraisal 估价；评估 xpwy%uo  
appreciable growth 可观增长 0,.|-OZ  
appreciable impact 显着影响 &_hEM~{  
appreciable increase 可观增长  +`ov1h  
appreciation 增值；升值 SK 5]7C2  
appreciation against other currencies 相对其他货币升值 v
?Cakwu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b+hN\/*]  
appreciation tax 增值税 @qx$b~%  
appropriation 拨款；拨用；拨付 DvOvtd  
appropriation account 拨款帐目 ^L7!lzyo  
Appropriation Bill 拨款法案 &1`Y&x:p  
appropriation-in-aid system 补助拨款办法 H/;AlN|!  
approved assets 核准资产 <$25kb R5K  
approved basket stock 认可一篮子证券 Xrpvq(]  
approved budget 核准预算 C>,> _  
approved charitable donation 认可慈善捐款 ! R3P@,j  
approved charitable institution 认可慈善机构 R?- zJ ;  
approved currency 核准货币；认可货币 qcQq.cS_'N  
approved estimates 核准预算 U^U hZ!
 
approved estimates of expenditure 核准开支预算 -:J<JX)o  
approved overseas insurer 核准海外保险人 72*j6#zS  
approved overseas trust company 核准海外信托公司 KMQPA>w#  
approved pooled investment fund 核准汇集投资基金 eL}X().  
approved provident fund scheme 认可公积金计划 `P*BW,P'T  
approved provision 核准拨款 |90X_6(  
approved redeemable share 核准可赎回股份 du#f_|xG  
approved regional stock 认可地区性证券 Rr[Wka9[  
approved retirement scheme 认可退休金计划 <63TN`B  
approved subordinated loan 核准附属贷款 aD_7^
8>  
arbitrage 套戥；套汇；套利 a1%}Ee  
arbitrageur 套戥者；套汇者 8IBr#+0  
arbitrary amount 临时款项 ib!TXWq  
arrangement 措施；安排；协定 A:yql`&s  
arrears 欠款 h.l.da1#  
arrears of pay 欠付薪酬 y c 8h}`  
arrears of revenue 逾期未收税款；逾期未收的帐项 gjX1z{{~L  
articles of association 组织章程；组织细则；组织章程细则 {Ja(+NQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b0@K ~O;g  
ascertainment of profit 确定利润 ;)P=WS:=  
"Asia Clear" “亚洲结算系统” TqfL Sm|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ck"db30.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u&UmI-}  
Asian Development Fund [ADF] 亚洲发展基金
d&f!\n_~  
Asian dollar bond 亚洲美元债券 3?L[ohKH?:  
Asian dollar market 亚洲美元市场 r )_*MPY  
Asian dollar rate 亚洲美元利率 <8Nr;96
IA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8pftc)k  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _VmXs&4  
asked price 沽盘；喊价；索价；卖方报价 gG}H5uN  
assessable income 应评税入息
M7 kWJ  
assessable loss 应评税亏损 a)Pr&9I  
assessable profit 应评税利润 ;Bz
x}7
A  
assessable value 应评税值 7
n+,!oJ  
assessed profit 估定利润 oayu*a.  
assessed value 经评估价值 `8Ych@f]  
assessment 评税；评定；估价；评税单 uwZ,l-6T  
assessment number 评税编号；估价编号 <o*b6m%  
assessment of additional tax 补加税评税 6-J}ZfGj  
assessment of performance 业绩评估；实绩评价 ^Qn:#O9  
Assessor 评税主任 Y%- !%|  
asset price bubbles 资产价格泡沫 )& Oxp&x  
asset-backed securities 具资产保证的证券 Fav++z  
assets accretion 资产增值 M5t.l(  
assets and liabilities 资产与负债 *p#@W-:9E  
assets betterment statement 资产递增表；资产改进表 [^6z>  
assets lending 实物放款；有抵押贷款 J]{<Z?%  
assets of the company passing on the death 死者去世时转移的公司资产 z,2*3Be6V  
assets pledged as security for liabilities 用作负债抵押的资产 $ Y^0l  
assets portfolio 资产投资组合 p4UEhT  
assets price 资产价格 e5n]@mu%  
assets quality 资产质素
<mVFC  
assets realization 资产变现 2k^rZ^^"  
assets refinancing arrangement 资产再集资安排 }Q]-Y :  
assets securitization 资产证券化 @pYC!;n+  
assets situated outside Hong Kong 在香港以外地方的资产
la!U  
assets stripping 削减资产；拆卖资产 -"i$^Q`  
assets value 资产值 rXE0jTf:a  
assignee 承让人 <p/2hHfiD  
assignment 转让；转让书；转让契 Md~._@`|K  
assignment of interest 权益转让 YhfQpe  
assignment of letters patent and trade mark 专利证书及商标转让 uozq^sy  
assignment of property 物业转让；物业转让书 7DoU7I\u  
assignment right 转让权 |0}7/^  
assignor 转让人 WVOj;c  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 %iEdUV\$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 NqNU:_}  
associate member 附属会员 ~1twGG_;  
associated body corporate 相联法人团体 n]D io  
associated company 相联公司；联属公司 'd&d"E[  
associated corporation 相联法团 yg* #~,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] W83PMiN"T-  
公认会计师公会〔英国〕 z/f._Z
(  
Association of Futures Exchange Brokers 香港期货经纪协会 Ak kF6d+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q5z^y(Sv  
association of underwriters 承保人组织
Yg,b ;H  
assumption of control 接管 ju"?b2f  
assurance 担保；保险；转易；转易书 Hc8He!X*#  
assurance of interest 权益的转易 e.%I#rNI  
at 19XX price 按一九ＸＸ年价格计算 j2u'5kJ G  
at a discount 按赔价计算；按贴水价格计算；打折扣 vR2);ywX  
at a premium 按溢价计算；按升水价格计算 KF1iYo>p  
at call 通知付款；按通知 :9%e:-  
at constant market price 按固定市价计算 ?~t5>PEonv  
at constant price 按固定价格计算 \=im{(0h  
at cost 按成本计算 K@g ~  
at current market price 按当时市价计算；按现时市价计算 ~_ZK93o(  
at current price 按当时价格计算；按现时价格计算 J@E]Fl  
at factor cost 按要素成本计算；按生产要素成本计算 {Bk` Zlki  
at money-of-the-day price 按付款当日价格计算 z5(5\j]  
at or better 按指定或较佳价位〔买卖指令〕 yI#qkl-  
at par 按面值计算；平价 rr1'| k"  
at sight 见票即付 fDplYn#  
at the close 按收市盘 ort*Ux)  
at the opening 按开市盘 3HYdb|y
 
attestation 见证；见证条款 V6HZvuXV!  
at-the-money option 平价期权 N|2d9E  
attorney 受权人；受托代表人 Q<;EQb#  
attornment 新拥有人承认书 I]+ zG  
attributable profit 可归属利润 .FgeAxflP  
attributable share value 可归属股份价值 vN],9q  
Auckland Stock Exchange 奥克兰证券交易所 f'(F'TE  
auction 拍卖 3'`&D/n  
auctioneer 拍卖商 f:&JKB)N  
audit 审计；核数 h@=@ fa  
Audit Commission 审计署 9"+MZ$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :f39)g5>  
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〕 6'/
Zq  
audit review 帐目审查 p}1gac_c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 DT>`.y%2W  
audited account 审计帐目；经审计的帐目 F9K`N8wlu  
audited annual account 经审计的周年帐目 iv6G9e{cx  
audited balance sheet 经审计的资产负债表 ,&=7ir14>R  
auditor 核数师；核数主任；审计师 Xn%7{%;h  
auditor's certificate 核数师证明书；审计师证明书 Ao
`e{  
auditor's report 核数师报告；审计师报告 IE996   
Aussie bond 澳元债券 Oy=0Hsh@x  
austerity budget 紧缩预算  ~,&8)1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 o4EY2  
Australia All Ordinaries Index 澳洲所有普通股票指数 S|k@D2k=  
Australian Dollar [AUD] 澳元 9ck"JMla  
Australian Options Market 澳大利亚期权市场 Dbj?l;'1  
Australian Securities Commission 澳洲证券事务监察委员会 (Z?f eUxp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 nA(" cD[,  
Australian Stock Exchange 澳大利亚证券交易所 /4pYhJ8S  
Austrian Schilling [ATS] 奥地利先令 lqL5V"2Y  
authentication 认证；鉴证  ArAe=m!u  
authority to purchase 委托购买证；委购书 JvW7h(u7g  
authorization 认可；核准；授权；授权书 ~(XaXu  
authorization by direction 指示授权 \EoE/2"<  
authorization by instruction 指令授权 %po;ih$jr*  
authorization by warrant 令状授权 ^[HUtq  
authorization of unit trust 单位信托的认可 OF']-  
authorized agent 指定代理人 wUr(i*  
authorized capital 法定资本 c|9g=DjK  
authorized clerk 出市员 a]V8F&)g#  
authorized dealer 认可交易商 <@ t
s[p.  
authorized financial institution 认可财务机构 /]Y#*r8jRi  
authorized fund 认可基金 v@[3R7|4  
authorized fund house 获授权的基金公司；认可基金公司 \9V_[xD+  
authorized institution 认可机构 m]MR\E5]By  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5Wa)_@qI)`  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  XA;PWl5!  
authorized insurer 获授权保险人；获认可承保人 R--s u:  
authorized investment 特准投资项目 )r
j!/%  
authorized person 获授权人 5~DKx7P!Z  
authorized representative 获授权代表 L3wj vq^  
authorized share capital 法定股本 ]oSx]R>{f  
automated quotation system 自动报价系统 YQd($  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] fcF|m5  
自动交易系统〔香港期货交易所有限公司〕 C za}cF  
automatic adjustment mechanism 自动调整机制 k`N*_/(|n  
automatic adjustment system 自动调整系统 ">1wPq&  
Automatic Clearing House 自动票据交换所 M*3G  
automatic exchange rates accumulation system 自动化汇率累集系统 %pOz%v~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tg#jjXV\0p  
automatic teller machine [ATM] 自动柜员机 1z&"V}y  
autopay 自动转帐 YQ?hAAJ  
available assets 可用资产 h'h8Mm  
available fiscal reserve 现存财政储备 ,z#D[5
  
available profit 可用利润 C}xfo}i  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 KP0(w(q  
average 平均；平均数；海损 ~b)X:ku  
average basic salary 平均基本薪金 ll$mRC  
average consumer expenditure 平均消费开支；一般消费开支 uuFQTx))  
average cost 平均成本 WeH_1$n5  
average cost of land production 增辟土地平均成本 W[)HFh(#  
average daily turnover 平均每日成交额 hkb\GcOj  
average daily wage rate 平均每日工资率 }DjVZ48  
average expenditure pattern 平均开支模式 !\%JOf}  
average growth rate 平均增长率 {%>~ ]9E  
average net fixed assets 固定资产平均净值 gE@Pb  
average of relatives 相对价格平均数 dS 4/spNq  
average price 平均价格 > _sSni  
average propensity to consume 平均消费倾向；一般消费倾向 3Q62H+MC  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H9TeMY  
average rate 平均率 yY UAH-  
average revenue 平均收入；平均收益 j1{`}\e  
average stock 平均库存；平均存货 }6%\/d1~ 6  
average yearly rent 平均年租 z-We>KX  
avoidance of double taxation 避免双重课税 "OI$PLK  
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 h~ _i::vg  
2&:z[d}~H  
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