一些有用的会计术语(也不知道发的地方对不对)A

A: ~T:L0||.%9  
A share Ａ股；甲类股份 @ $2xiE.[  
abatement of tax 减税；减扣免税额 aP`V  
ABN AMRO Bank N.V. 荷兰银行 A[Pz&\@  
above-the-line expenditure 线上项目支出；经常预算支出 IiB"F<&[j{  
above-the-line receipt 线上项目收入；经常预算收入 +^<-;/FZue  
ABSA Asia Limited 南非联合亚洲有限公司 +ieRpVg  
absolute change 绝对数值变更 M2rgB%W)m  
absolute expenditure 实际开支 vI0::ah/  
absolute guideline figure 绝对准则数字 Y~g*"J5j  
absolute interest 绝对权益 >Ni<itze$i  
absolute order of discharge 绝对破产解除令 g/BlTi
 
absolute profit margin 绝对利润幅度 _28vf Bl?  
absolute value 实值；绝对值 C,G$C7$
%  
absolutely vested interest 绝对既得权益 -Ou@T#h"  
absorbed cost 已吸收成本；已分摊成本 zOT(>1'  
absorption 吸收；分摊；合并 u 4$$0 `  
absorption rate 吸收率；摊配率；分摊率 e
gh_1Wg2a  
ACB Finance Limited 亚洲商业财务有限公司 sHf.xc  
acceptable form of reciprocity 合理的互惠条件 e!p?~70  
acceptable rate 适当利率；适当汇率 HK4 *+  
acceptance agreement 承兑协议 0})mCVBY  
acceptance for honour 参加承兑 X.FFBKjf[e  
acceptor 承兑人；接受人；受票人 Y4,LXuQ
 
acceptor for honour 参加承兑人 1%k$9[!l%  
accident insurance 意外保险 kdp- 
|9  
Accident Insurance Association of Hong Kong 香港意外保险公会 n81z0lnr  
accident insurance scheme 意外保险计划 [O\[,E"K  
accident year basis 意外年度基准 ofHe8a8  
accommodation 通融；贷款 4t< mX  
accommodation bill 通融票据；空头票据 y)D7!s  
accommodation party 汇票代发人 AA~6r[*~  
account balance 帐户余额；帐户结余 5~E'21hJ  
account book 帐簿 B<6Ye9zuG  
account collected in advance 预收款项 \zv?r:1t  
account current book 往来帐簿 d!#qBn$*[  
account of after-acquired property 事后取得的财产报告 MNVOloA  
account of defaulter 拖欠帐目 m+'v
rxTY  
account payable 应付帐款 !)+8:8H'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6rg?0\A<  
account receivable 应收帐款 KQ2jeJ/pj  
account receivable report 应收帐款报表 +"F9yb  
account statement 结单；帐单；会计财务报表 ~"8)9&  
account title 帐户名称；会计科目 >'e(|P4  
accountant's report 会计师报告 kzXmiBL<9  
Accountant's Report Rules 会计师报告规则 5$Da\?Fpn  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )Y 9JP@}T
 
Accounting Arrangements 《会计安排》 MrFi0G7u  
accounting basis 会计基础 5@
< D6>6  
accounting by Official Receiver 破产管理署署长呈交的帐目 HZEDr}RN  
Accounting Circular 《会计通告》 1@ .Eh8y  
accounting class 会计类别 5,u'p8}.  
accounting date 记帐日期；会计结算日期 Nlk'  
accounting for money 款项核算 <
(<IRCR  
Accounting Officer 会计主任 0MX``/Z72  
accounting period 会计报告期；会计期 QX>Pni  
accounting policy 会计政策；会计方针 PHv0^l]B  
accounting practice 会计惯例 u
!DAeE  
accounting principle 会计准则 6%t>T~x  
accounting record 会计记录 eZk4$y  
accounting report 会计报告 2SlOqH1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z0Df~ @  
Accounting Society of China 中国会计学会 2m0laJ3p9  
accounting statement 会计报表 cr"AK"TQ  
accounting system 会计制度；会计系统 g1B[RSWv  
accounting transaction 会计事项；帐务交易 xji2#S%  
accounting treatment 会计处理 V]qv,>  
accounting year 会计年度 K6nGC  
accretion 增值；添加 5fDnr&DR  
accrual 应计项目；应累算数目 J-)9>~[E<  
accrual basis 应计制；权责发生制 /4lm=ZE/  
accrual basis accounting 应计制会计；权责发生制会计 9>1Gj-S2:  
accrue 应累算；应计 5*IfI+}  
accrued benefit 应累算利益 +ht{ARX2(  
accrued charges 应计费用 d/!R;,^  
accrued cumulative preference share dividend 应累算的累积优先股股息 ExJexjOWI^  
accrued expenses 应累算费用 0tyS=X;#e  
accrued interest payable 应付利息；应计未付利息 /`vn/X^?^  
accrued interest receivable 应收利息；应计未收利息 3r]N\c  
accrued right 累算权益 XLxr@1   
accruing profit 应累算的利润 W&Pp5KR  
accumulated fiscal reserve 累积财政储备 ,sln0  
accumulated profit 累积利润；滚存溢利 <Zn-P  
accumulated reserve 累积储备 Qkq9
oZ  
accumulation of surplus income 累积收益盈余 .uwD;j +#  
acquired assets 既得资产 2c4x=%  
acquisition 收购；购置；取得 Q{"QpVY8  
acquisition cost 购置成本 WZ]f \S  
acquisition expenses 购置费用 i1k#WgvZR  
acquisition of 100% interest 收购全部股权 C=uYX"  
acquisition of control 取得控制权 FEzjP$  
acquisition of fixed assets 购置固定资产 'I8K1Q=/  
acquisition of shell “买壳” f!n0kXVu6U  
acquisition price 收购价
'&n4W7  
act of God 天灾 5}"@$.{i  
acting partner 执事合伙人 Ln C5"
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 %?WR9}KU0  
active partner 积极参与的合伙人 F,'rW:{HMt  
active trading 交投活跃 1@L|EFa  
actual circulation 实际流通 ERQc1G]3Dd  
actual cost 实际成本 j!;y!g  
actual expenditure 实际开支；实际支出 GfMCHs   
actual income 实际入息；实际收入；实际收益 TqN4OkCm/  
actual market 现货市场 daakawn+  
actual price 现货价；实际价格 G.[,P~yy.  
actual profit 实际利润 PGaYYc3X  
actual quotation 实盘；实际价位；实际报价 g7r_jj%ow  
actual year basis 按实际年度计算 : ZWKrnG  
actuals 实货 cTQ]0<9:e  
actuarial investigation 精算调查 02F[4c~  
actuarial principle 精算原则 y+g01z  
actuarial report 精算师报告 c>3AR17+5  
Actuarial Society of Hong Kong 香港精算学会 F#^<t$5t  
actuarial valuation 精算师估值 Y&JK*d  
actuary 精算师 n13#}i{tm  
ad referendum agreement 暂定协议；有待覆核的协定 (;.wsz&K  
ad valorem duty 从价税；按值征税 D8S3YdJ  
ad valorem duty system 从价税制 -IF3'VG  
ad valorem fee 从价费 nnol)|C{5Y  
ad valorem tariff 从价关税 dqu+-43I|  
additional allowance 额外免税额 eG05}  
additional amount for unexpired risk 未过期风险的额外款额 isiehKkD
 
additional assessable profit 补加应评税利润 q+}KAk|]V  
additional assessment 补加评税 TC$)::C1  
additional commitment 额外承担 U1!#TD)@  
additional commitment vote 额外承担拨款 <yq kJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HX&G  k  
additional dependent parent allowance 供养父母额外免税额 Sl7x>=  
additional provision 额外拨款 ZgD%*bH*B  
additional stamp duty 附加印花税 swGp{wJ  
additional tax 补加税罚款；补加税款 ~?#B(t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G&LOjd2  
adjudged bankrupt 被裁定破产 Spqbr@j  
adjudicated bankrupt 裁定破产人 f}C$!Lhs  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]dj W^C]94  
adjudication of bankruptcy 裁定破产；宣告破产 {BS}9jZx  
adjudication of insolvency 裁定无力偿还债务 !/;/ X\d  
adjusted actual 经调整的实数；调整后的实数 &?)? w-$p  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~#^suy?  
adjusted figure 经调整的数字；调整后的数额 t5"g9`AL  
adjusted liabilities 经调整的负债；调整后的负债 UG5AFZ\  
adjusted loss 经调整的亏损；调整后的亏损 i3[%]_eP.  
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 lNwqWOWy  
adjusted profit 经调整的利润；调整后的利润 T1YCld  
adjusted surplus 经调整的盈余额；调整后的盈余额 yur5"$n  
adjusted value 经调整的价值；调整后的价值 a6<UMJ  
adjustment 调整；修订；理算〔保险〕 &uMx*TTY  
adjustment centre 调剂中心 d[7B,l:RN  
adjustment lag 调整过程的时间差距；调整时差 Vw>AD<Rl  
adjustment mechanism 调整机制 !`h^S)$  
adjustment of loss 亏损调整 >nqCUhS   
adjustment process 调整过程；调整程序 Jdc{H/10  
adjustment range 调整幅度 gFQ\zOlY8a  
administered exchange rate 受管制汇率 f}%paE"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :Ou[LF.O  
administration expenses 行政费用 b:6NVHb%  
administration fee 手续费；行政费 f2f2&|7  
administration in bankruptcy 破产管理 T>cO{I  
administration order 遗产管理令 Am @o}EC  
administrator 管理人；遗产管理人  Z,Z4Sp  
administrator of the estate 遗产管理人 >=+:lD  
admission of debt 债项承认书 vv FH (W  
admission of proof 接纳债权证明 aF!Im}  
advance 放贷款项；垫付款项；预支款项；预付款项 WNmG
'hlA  
advance account 暂支帐目；预付款帐户 5z
~O3QX  
advance compensation 预付补偿金 rQb=/@-  
advance from shareholder 股东垫款 XTro;R=#  
advance pending reimbursement 预支以待日后付还 _yN&+]c  
advanced economy 先进经济体系 49?wEm#  
advancement 预付；预付财产 0`y*7.Ip  
advances warrant 垫款令 J\%SAit@  
advancing 贷出 JOUZ"^v  
adverse balance 逆差 mQka?_if)  
adverse exchange 逆汇 km,I75o.  
advertisement addressed to shareholders 在报章刊登的致股东通告 !-cK@>.pE  
advice for collection 托收通知书 y:Ne}S*ncE  
advice of drawing 提款通知书；汇票通知书 n)t
'?7  
advice of payment 付款通知 uK;&
L?WB  
Advisory Committee [Securities and Futures Commission]
D<wz%*  
谘询委员会〔证券及期货事务监察委员会〕 p-o8Ctc?V  
Advisory Committee on Diversification 经济多元化谘询委员会 3"O&IY<  
affidavit 誓章；遗产申报誓章 L}M%z9K`h  
affidavit of no receipt 述明无收款的誓章 fuQk}OW{  
affiliate 联号；联营公司；附属公司 nQaryL  
affiliated company 附属公司；联号；联营公司 ZR8
%h<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q*'-G]tH=  
affordability 负担能力 kE`Fg(M  
African Development Bank [AfDB] 非洲开发银行 8W"Xdv{  
after-acquired property 事后取得的财产 vBLs88  
after-hours dealing 市后交易 /Y#Q<=X  
after-tax profit 税后盈利；税后利润；税后溢利 `37%|e3bQ  
agency agreement 代理协议 6'[gd  
agency expenses 代理机构的开支 ]VcuD05"C  
agency fee 代理费 rf=oH }  
Agency Law 《代理法》 N eC]MW  
agent 代理人；承销人 57jDsQAj  
agent of company 公司代理人 =_=0l+\}  
agent's fee 代理人费；经纪费 >z|bQW#2  
aggregate 总计；总数；总体数字 zb,YYE1  
aggregate amount 总款额；总额 i[4t`v'Dk  
aggregate assets and liabilities 总体资产与负债 jb83Y>  
aggregate at constant price 按固定价格计算的总体数字 K3.z>.F'h  
aggregate demand 总需求 UpSa7F:Uw  
aggregate gross position 总持仓量 w/,A@fLL  
aggregate limit 总限额 VoC|z
Rd_  
aggregate of salaries tax 合计薪俸税 | <bZ*7G  
aggregate performance 总体表现；总体业绩 E@J}(76VS  
aggregate supply 总体供应 8O| w(z  
aggregate surplus 总盈余 =v(&qh9Q2  
aggregate total 整体总额 9l<}`/@}W  
aggregate value 总值；合计价值 k!0vpps
 
aggregated basis 合计基准 E|"QYsi.Ck  
aggregated net chargeable income 合计应课税入息实额 9 Eqv^0u  
aggregation 合并计算；合计；总和 cyH=LjgJf  
aggregation of incomes of husband and wife 夫妇入息合并计算 c1M *w9o  
aggregation of property 财产的总和 ql I1<Jx  
agio 差价；贴水 pqDlg  
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》 rKkFflOVO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :/\KVz'fw}  
《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》 DCSmEy`.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment j*_>/g
i  
《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》 q"-+`;^7(-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment '>:%n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 kIJ=]wU|v  
agreement for a settlement 授产协议 _T(77KLn;  
agreement for assignment 转让协议 b>@fHmpwD  
agreement for sale 售卖协议；买卖协议 #:E^($v  
agreement for sale and purchase 买卖协议 x }.&?m  
agreement for the payment of interest 支付利息协议 Ch'e'EmI  
agreement for the repayment of money 还款协议 Zfc{}ius  
agreement of reinsurance 再保险协议 T?KM}<$(O  
Agricultural Bank of China 中国农业银行 @g]>D  
air passenger departure tax 飞机乘客离境税 S76xEL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $VJE&b  
airport tax 机场税 4bq+(CI6  
alcohol duty 酒精税 \F9HsR6  
alienation 让与；让渡；转让 [H=l#W@  
alimony 生活费；赡养费 <Q@{6  
All Ordinaries Index [AOI] 所有普通股指数 q22@ZRw  
all risks 全险；综合险 H8A=]Gq  
All Sales Record for Stock Market 《股票市场成交报告》 &\W5|*`x-  
Allied Capital Resources Limited 新联财务有限公司 YDaGr6y4i  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 H><! C  
allocation letter 拨款信件 d(q2gd@  
allocation of fund 分配款项；预留款项 asJt6C  
allocation of profit 利润分配；溢利分配 }w5`Oig[  
allocation warrant 拨款令 'e*:eBoyb  
allotment 分配；配股 3A'9=h,lVK  
allotment notice 股份配售通知；配股通知 fiQ/ &]|5  
allotment of shares 股份分配 (AT)w/  
allowable 可获宽免；免税的 kPYQ
cOK8  
allowable business loss 可扣除的营业亏损
RY9Ur  
allowable expenses 可扣税的支出 <ahcE1h  
allowance 免税额；津贴；备抵；准备金 ZW ZKyJQ  
allowance for debts 债项的免税额 ^)1!TewCY  
allowance for depreciation by wear and tear 耗损折旧免税额 A&C?|M?M  
allowance for funeral expenses 殡殓费的免税额 ?jn";:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N6h.zl&04  
allowance for repairs and outgoings 修葺及支出方面的免税额 F>ps&h  
allowance to debtor 给债务人的津贴 i|N(=Z=  
alteration of capital 资本更改 e^h4cC\^  
alternate trustee 候补受托人 '<aFd)-  
amalgamation 合并 6BObV/S Jg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bj=YFV+  
ambit of charges 征税范围；收费范围 %iD'2e:  
amended valuation 经修订的估值 zJTSg  
American Commodities Exchange 美国商品交易所 Dw&_6\F@  
American Express Bank Limited 美国运通银行 t Z]b0T(e  
American Stock Exchange 美国证券交易所 ,%]xT>kH  
amortization 摊销 g.x]x#BC  
amount due from banks 存放银行同业的款项 RQCKH]&!  
amount due from banks abroad 存放海外银行同业的款项 |$`I1  
amount due from holding companies 控股公司欠款 @\Yu?_
a  
amount due from local banks 存放本港银行同业的款项 XB+Juk&d  
amount due to banks 银行同业的存款 Jm3iYR+,  
amount due to banks abroad 海外银行同业的存款 y2@8?  
amount due to holding companies 控股公司存款 Ombvp;  
amount due to local banks 本港银行同业的存款 {3G2-$yb  
amount due to outport banks 外埠银行同业的存款 _j?/O)M c  
amount for note issue 发行纸币的款额 }>?"bcJ  
amount of bond 担保契据的款额 k2DBm q;  
amount of consideration 代价款额 
|\/V1  
amount of contribution 供款数额 !z_VwZ#,  
amount of indebtedness 负债款额 PHqIfH[  
amount of principal of the loan 贷款本金额 ^:]~6p#  
amount of rates chargeable 应征差饷数额 
J0yo@O  
amount of share capital 股本额 i]IZ0.?Y  
amount of sums assured 承保款额 bEl)/z*gy/  
amount of variation 变动幅度 q6zKyO
E  
amount of vote 拨款数额 h9j/mUwV  
amount payable 应付款额 z/t+t_y  
amount receivable 应收款额 bS*oFm@u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wIK
&EGQ  
analysis 分析 T^.W'  
ancillary risk 附属风险 `YPNVm<3)  
annual account 周年帐目；周年帐目报表；年度决算；年结 =xPBolxm5U  
annual accounting date 年结日期 qh9Ix  
annual allowance 每年免税额；年积金；年度津贴；年津 b;$jh  
annual balance 年度余额 &&($LnyA]  
annual disposable income 每年可动用收入 S1W(]%0/  
annual estimates 周年预算 -{a&Zkz>V  
annual fee 年费 v`9n'+h-c6  
annual general meeting 周年大会 Hbi2amfBu  
annual growth rate 年增率；每年增长率 #AUa'qBt  
annual long-term supplement 长期个案每年补助金 Uv(Uj3D  
annual pensionable emolument 可供计算退休金的年薪  ^6Y:9+  
annual report 年报 '>"-e'1m(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VD-2{em  
annual return 周年报表；周年申报表；每年报税表格 zIgD R  
Annual Return Rules 《周年报表规则》 J(
%kcueb  
annual review of consumer prices 每年消费物价回顾 VU 8~hF  
annual roll-forward basis 逐年延展方式 %)G]rta#  
annual salary 年薪 i*Ee(m]I  
annual statement 年度报表；年度决算表 9UeK}Rl^n  
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 |\S p IFH1  
annuitant 年金受益人 f iu?mb=*  
annuity 年金 jwZBWt )5  
annuity contract 年金合约 w65D;9/;  
annuity on human life 人寿年金 G9P)Y#WB  
antecedent debt 先前的债项 nK5FPFz8  
ante-dated cheque 倒填日期支票 &[4lP~  
anticipated expenditure 预期开支 Z}4 `y"By  
anticipated net profit 预期纯利 4O** %!|  
anticipated revenue 预期收入 h`,!p  
anti-inflation measure 反通货膨胀措施 Z4@GcdZ  
anti-inflationary stance 反通货膨胀立场 \t 04-  
apparent deficit 表面赤字 H}B%OFI\+  
apparent financial solvency 表面偿债能力 [_?dpaTt  
apparent partner 表面合伙人 "=9kX`(1y  
application for personal assessment 个人入息课税申请书 tN:PWj5  
application of fund 资金应用 q(I`g;MF  
application to release as liquidator and to destruct the books of accounts and documents V+2C!)f(  
申请免除清盘人职务及毁灭帐簿与文件 9`p|>d!.  
appointed actuary 委任精算师 9Lv"|S`5W_  
appointed auditor 委任核数师；委任审计师 $C8nPl' 7  
appointed trustee 委任的受托人 W
a+q[E  
appointer 委任人 'vUx4s  
apportioned pro rata 按比例分摊 
^z\*; f  
apportionment 分配；分摊 6!^&]4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 smN|r  
apportionment formula 分摊方程式 v\:
P_J  
apportionment of estate duty 遗产税的分摊 m'P,:S)=  
appraisal 估价；评估 { |[n>k   
appreciable growth 可观增长 aZ{]t:]  
appreciable impact 显着影响 #0;ULZ99aH  
appreciable increase 可观增长 k(.6K[b  
appreciation 增值；升值 1y($h<  
appreciation against other currencies 相对其他货币升值 /vLdm-4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N9A#@c0O  
appreciation tax 增值税 2[qlEtvQ  
appropriation 拨款；拨用；拨付  +*aZ9g  
appropriation account 拨款帐目 d~U}IMj  
Appropriation Bill 拨款法案 Juqe%he`  
appropriation-in-aid system 补助拨款办法 ~E tW B  
approved assets 核准资产 U
%nLo[k  
approved basket stock 认可一篮子证券 u+Q<>>lU  
approved budget 核准预算 a2'f#[as
 
approved charitable donation 认可慈善捐款 b qNM  
approved charitable institution 认可慈善机构 ;5 JzrbtL  
approved currency 核准货币；认可货币 _wKaFf  
approved estimates 核准预算 oe{K0.`  
approved estimates of expenditure 核准开支预算 7; e$ sr  
approved overseas insurer 核准海外保险人 cq,0?2R`t  
approved overseas trust company 核准海外信托公司 c;dMXv   
approved pooled investment fund 核准汇集投资基金 e=m=IVY#W  
approved provident fund scheme 认可公积金计划 1$#{om9  
approved provision 核准拨款 t/TWLhx/  
approved redeemable share 核准可赎回股份 +__PT4ps  
approved regional stock 认可地区性证券 @ =M:RA  
approved retirement scheme 认可退休金计划 swh8-_[c/  
approved subordinated loan 核准附属贷款 8A ;)5!  
arbitrage 套戥；套汇；套利 efu'PfZ`&  
arbitrageur 套戥者；套汇者 n$O[yRMI[  
arbitrary amount 临时款项 E'O[E=  
arrangement 措施；安排；协定 C>:'@o Z  
arrears 欠款 b,Vg3BS  
arrears of pay 欠付薪酬 }[gk9uM_7  
arrears of revenue 逾期未收税款；逾期未收的帐项 ecRY,MN  
articles of association 组织章程；组织细则；组织章程细则 #{BHH;J+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QwSYjR:K  
ascertainment of profit 确定利润 shAoib?Kw:  
"Asia Clear" “亚洲结算系统” iYk4=l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6,q}1-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6*\WH%  
Asian Development Fund [ADF] 亚洲发展基金 JgmX=6N  
Asian dollar bond 亚洲美元债券 ~DYv6-p%  
Asian dollar market 亚洲美元市场 .h7`Q{  
Asian dollar rate 亚洲美元利率 Z/f%$~Ch  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <+mYC'p  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _sGmkJi]  
asked price 沽盘；喊价；索价；卖方报价 DZ7<-SFU  
assessable income 应评税入息 @z-%:J/$  
assessable loss 应评税亏损 7(S66  
assessable profit 应评税利润 :K)7_]y  
assessable value 应评税值 \_w>I_=F  
assessed profit 估定利润 34gC[G=  
assessed value 经评估价值 `,lry7]  
assessment 评税；评定；估价；评税单 /Qnq,`z  
assessment number 评税编号；估价编号 GWvw<`4  
assessment of additional tax 补加税评税 0mMoDJRy  
assessment of performance 业绩评估；实绩评价 G)G 257K"~  
Assessor 评税主任 j@HOU~x  
asset price bubbles 资产价格泡沫 tvlrUp  
asset-backed securities 具资产保证的证券 [ u.r]\[J  
assets accretion 资产增值 x[_SNX"  
assets and liabilities 资产与负债 O;dtz\  
assets betterment statement 资产递增表；资产改进表 'fIoN%  
assets lending 实物放款；有抵押贷款 'C2X9/!,  
assets of the company passing on the death 死者去世时转移的公司资产 s9)U",  
assets pledged as security for liabilities 用作负债抵押的资产 ODO'!T-  
assets portfolio 资产投资组合 O8Dav^\y?  
assets price 资产价格 :[r/ Y  
assets quality 资产质素 9z$fDs}.q  
assets realization 资产变现 Sr#\5UDS  
assets refinancing arrangement 资产再集资安排 [Ep%9(SgA'  
assets securitization 资产证券化 $"P[nNW3  
assets situated outside Hong Kong 在香港以外地方的资产 'OTQiI^t=  
assets stripping 削减资产；拆卖资产 kR,ry:J-  
assets value 资产值 rd:WF(]  
assignee 承让人 (& UQ^  
assignment 转让；转让书；转让契 F!_8?=|  
assignment of interest 权益转让 ``?79MJ5  
assignment of letters patent and trade mark 专利证书及商标转让 Nm7YH@x*o  
assignment of property 物业转让；物业转让书 Z)^1~
!w0  
assignment right 转让权 l{o,"P"  
assignor 转让人 LpYG!Kl  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 R9z:K_d,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6Lb(oY}\3  
associate member 附属会员 ?XIB\7}  
associated body corporate 相联法人团体 2Pm[ kD4E=  
associated company 相联公司；联属公司 )4MM>Q  
associated corporation 相联法团 u _mtdB'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bpx ^  
公认会计师公会〔英国〕 iLC.?v2=  
Association of Futures Exchange Brokers 香港期货经纪协会 8=  kwc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?l9j]  
association of underwriters 承保人组织 -Is;cbfLj/  
assumption of control 接管 j"F?^0aR,Q  
assurance 担保；保险；转易；转易书 R0g^0K.  
assurance of interest 权益的转易 #=g1V?D  
at 19XX price 按一九ＸＸ年价格计算 1p5n}|  
at a discount 按赔价计算；按贴水价格计算；打折扣 1)o6jGQ  
at a premium 按溢价计算；按升水价格计算 >'1h  
at call 通知付款；按通知 T@%\?=P  
at constant market price 按固定市价计算 ?yc{@|  
at constant price 按固定价格计算 v6M4KC2?  
at cost 按成本计算 y<g1q"F  
at current market price 按当时市价计算；按现时市价计算 0H/)wy2ym  
at current price 按当时价格计算；按现时价格计算 d@XXqCR<  
at factor cost 按要素成本计算；按生产要素成本计算 JyO2P  
at money-of-the-day price 按付款当日价格计算 )UCc!  
at or better 按指定或较佳价位〔买卖指令〕 Iz^vt#b  
at par 按面值计算；平价 #soV'SFG  
at sight 见票即付 bQ3txuha  
at the close 按收市盘 T!7B0_  
at the opening 按开市盘 8g0VTY4$jP  
attestation 见证；见证条款 :o 8XG  
at-the-money option 平价期权 S54q?sb_  
attorney 受权人；受托代表人 TtQ'I}7q  
attornment 新拥有人承认书 2O 2HmL  
attributable profit 可归属利润 21$E.x 6  
attributable share value 可归属股份价值 ![i)_XO  
Auckland Stock Exchange 奥克兰证券交易所 p9>1a j2a  
auction 拍卖 6Hp+?mmh  
auctioneer 拍卖商 >t_h/:JZ)  
audit 审计；核数 \i'Z(1  
Audit Commission 审计署 M>_vsI^I'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k-Yli21-/|  
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〕 'eo/"~/*w  
audit review 帐目审查 ;,}Dh/&E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @-ml=S7;Sz  
audited account 审计帐目；经审计的帐目 )dd1B>ej]  
audited annual account 经审计的周年帐目 lvsj4cT  
audited balance sheet 经审计的资产负债表 !-t,r%CG  
auditor 核数师；核数主任；审计师 Vw|P;LLl`  
auditor's certificate 核数师证明书；审计师证明书 M#_|WL~  
auditor's report 核数师报告；审计师报告 F8S>Ld  
Aussie bond 澳元债券 f{.4#C'  
austerity budget 紧缩预算 lrAhdi  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -VeCX]  
Australia All Ordinaries Index 澳洲所有普通股票指数 xg}Q~,:  
Australian Dollar [AUD] 澳元 bksv2@ar  
Australian Options Market 澳大利亚期权市场 Vu,e]@  
Australian Securities Commission 澳洲证券事务监察委员会 Y4C<4L?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P)l_ :;&  
Australian Stock Exchange 澳大利亚证券交易所 f"*k>=ETI  
Austrian Schilling [ATS] 奥地利先令 &|<f|BMX  
authentication 认证；鉴证 iF9d?9TWl  
authority to purchase 委托购买证；委购书 o! l Ykud  
authorization 认可；核准；授权；授权书 )n]"~I^  
authorization by direction 指示授权 :r>^^tGT!  
authorization by instruction 指令授权 pM^ZC  
authorization by warrant 令状授权 _6SAU8M,  
authorization of unit trust 单位信托的认可 v\[+  
authorized agent 指定代理人 o_1N "o%  
authorized capital 法定资本 kO5lLq
E  
authorized clerk 出市员 %vv`Vx2  
authorized dealer 认可交易商 Sx[ eX,q  
authorized financial institution 认可财务机构 P6&%`$  
authorized fund 认可基金 ZfH+Iqd  
authorized fund house 获授权的基金公司；认可基金公司 ua)jGif  
authorized institution 认可机构 m"T}em#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !E_Zh*lgm  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 u0GHcpOm  
authorized insurer 获授权保险人；获认可承保人 ?ac4GA(  
authorized investment 特准投资项目 Vr|e(e.%  
authorized person 获授权人 u&w})`+u5  
authorized representative 获授权代表 "M, 1ElQ  
authorized share capital 法定股本 $~S~pvT  
automated quotation system 自动报价系统 ~nTj't2R  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y hQ)M5  
自动交易系统〔香港期货交易所有限公司〕 ruQt0q,W3%  
automatic adjustment mechanism 自动调整机制 -V:HT j  
automatic adjustment system 自动调整系统 ,3!$mQL=  
Automatic Clearing House 自动票据交换所 *E*oWb]H  
automatic exchange rates accumulation system 自动化汇率累集系统 {zWR)o .=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9b/Dswxjx  
automatic teller machine [ATM] 自动柜员机 ESNI$[`  
autopay 自动转帐 @ 5^nrB  
available assets 可用资产 a}uYv:  
available fiscal reserve 现存财政储备 hLbWqF  
available profit 可用利润 (Vr%4Z8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %@Z;;5
L  
average 平均；平均数；海损 FpiTQC7d  
average basic salary 平均基本薪金 b8e\(Dww  
average consumer expenditure 平均消费开支；一般消费开支 u4_QLf@I  
average cost 平均成本 3 3|t5Ia  
average cost of land production 增辟土地平均成本 \nt~K}a  
average daily turnover 平均每日成交额 )q[P&f(h  
average daily wage rate 平均每日工资率 {9yf0n  
average expenditure pattern 平均开支模式 BY.k.]/  
average growth rate 平均增长率 V ^+p:nP  
average net fixed assets 固定资产平均净值 Bb:C^CHIQm  
average of relatives 相对价格平均数 qa-FLUkIk!  
average price 平均价格 r=&,2meo  
average propensity to consume 平均消费倾向；一般消费倾向 qXg&E}]:=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'S1u@p,q  
average rate 平均率 ni&|;"Nt-  
average revenue 平均收入；平均收益 #]x3
(}3W  
average stock 平均库存；平均存货 VJ=>2'I  
average yearly rent 平均年租 Km;}xke6  
avoidance of double taxation 避免双重课税 00.x*v  
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 |L8 [+_m  
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