一些有用的会计术语(也不知道发的地方对不对)A

A: 'te4mY}  
A share Ａ股；甲类股份 u )cc  
abatement of tax 减税；减扣免税额 I&^B
?"Y  
ABN AMRO Bank N.V. 荷兰银行 uO8z.  
above-the-line expenditure 线上项目支出；经常预算支出 DUUQz:?{J  
above-the-line receipt 线上项目收入；经常预算收入 >0z(+}]3z  
ABSA Asia Limited 南非联合亚洲有限公司 e~w-v"'  
absolute change 绝对数值变更 7SOi9JU_  
absolute expenditure 实际开支 r)UtS4 7  
absolute guideline figure 绝对准则数字 _yw]Cacr\  
absolute interest 绝对权益 Ea#wtow|-  
absolute order of discharge 绝对破产解除令 [LDsn]{  
absolute profit margin 绝对利润幅度 2{:bv~*I0F  
absolute value 实值；绝对值 Hg(%gT  
absolutely vested interest 绝对既得权益 0\*[7!`s  
absorbed cost 已吸收成本；已分摊成本 sDA&U9;  
absorption 吸收；分摊；合并 ;L (dmx?  
absorption rate 吸收率；摊配率；分摊率 MwMv[];I  
ACB Finance Limited 亚洲商业财务有限公司 ^}vLZA  
acceptable form of reciprocity 合理的互惠条件 ~jWG U-m  
acceptable rate 适当利率；适当汇率 9aky+  
acceptance agreement 承兑协议 [+<lm 5t  
acceptance for honour 参加承兑 f mu `o-  
acceptor 承兑人；接受人；受票人 FMMQO,BU  
acceptor for honour 参加承兑人 ?UCK  
accident insurance 意外保险 T<1*R>el  
Accident Insurance Association of Hong Kong 香港意外保险公会 {,61V;Bpm  
accident insurance scheme 意外保险计划 [9dW9[Z+!  
accident year basis 意外年度基准 ,$BbJQ5  
accommodation 通融；贷款 h8OmO5/H  
accommodation bill 通融票据；空头票据 qP=4D 9 ]  
accommodation party 汇票代发人 J%]</J  
account balance 帐户余额；帐户结余 L6S!?t.{Yv  
account book 帐簿 vDl6TKXcu  
account collected in advance 预收款项 `R]B<gp  
account current book 往来帐簿 QS.t_5<U  
account of after-acquired property 事后取得的财产报告 "l0z?u  
account of defaulter 拖欠帐目 X&R
,-^  
account payable 应付帐款 s3?pv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r/E'#5 Q  
account receivable 应收帐款 K'z|a{ru.{  
account receivable report 应收帐款报表 #Duz|F+%  
account statement 结单；帐单；会计财务报表 hZ6CiEJB  
account title 帐户名称；会计科目 #;,dk(URo  
accountant's report 会计师报告 _ T ;+*  
Accountant's Report Rules 会计师报告规则 =s3
f{0G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 JtA tG%  
Accounting Arrangements 《会计安排》 P?D;BAP2  
accounting basis 会计基础 }Jfi"L  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ch;C\H:X  
Accounting Circular 《会计通告》 8Ac5K!  
accounting class 会计类别 9,8}4Y=GVI  
accounting date 记帐日期；会计结算日期 nHiE$Y  
accounting for money 款项核算 $}k
T)+K  
Accounting Officer 会计主任 Z#w@ /!"}T  
accounting period 会计报告期；会计期 0G@sj7)]  
accounting policy 会计政策；会计方针 h2M>4c  
accounting practice 会计惯例 zq\YZ:JC  
accounting principle 会计准则 *UM
=EQaYk  
accounting record 会计记录 Ps=OL\i  
accounting report 会计报告 B+W 4r9#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cVCylRU"  
Accounting Society of China 中国会计学会 ON"F h'?  
accounting statement 会计报表 i`#5dIb  
accounting system 会计制度；会计系统 ^0"W/  
accounting transaction 会计事项；帐务交易 M;s r1C  
accounting treatment 会计处理 %^1@c f?.  
accounting year 会计年度 (<y~]igy  
accretion 增值；添加 \Eqxmo  
accrual 应计项目；应累算数目 %C}TdG(C  
accrual basis 应计制；权责发生制 b|_Pt  
accrual basis accounting 应计制会计；权责发生制会计 N0`v;4gF$]  
accrue 应累算；应计 Z1u:OI@(  
accrued benefit 应累算利益 h,QC#Ak o  
accrued charges 应计费用 Y [8~M8QX  
accrued cumulative preference share dividend 应累算的累积优先股股息 :f1Q0klwP  
accrued expenses 应累算费用 `yiw<9yp2  
accrued interest payable 应付利息；应计未付利息 Cbw@:+%J{  
accrued interest receivable 应收利息；应计未收利息 aH@GhI
^@  
accrued right 累算权益 :mOHR&2xR%  
accruing profit 应累算的利润 G .PzpBA  
accumulated fiscal reserve 累积财政储备 9em?2'ysa  
accumulated profit 累积利润；滚存溢利 rmVF88/;  
accumulated reserve 累积储备 c*iZ6j"iI  
accumulation of surplus income 累积收益盈余 @0js=3!2  
acquired assets 既得资产 19V  
acquisition 收购；购置；取得 )<Cf,R  
acquisition cost 购置成本 xz9xt  
acquisition expenses 购置费用 yMz%s=rh  
acquisition of 100% interest 收购全部股权 f;";P
 
acquisition of control 取得控制权 2|Of$oMc  
acquisition of fixed assets 购置固定资产 3eOwy~  
acquisition of shell “买壳” UvwO/A\Gv  
acquisition price 收购价 Hrz#So\#  
act of God 天灾 9/[1a_ r  
acting partner 执事合伙人 A^\A^$|O6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ns3k(j16  
active partner 积极参与的合伙人 *>b*I4dz  
active trading 交投活跃 j2\B(PA  
actual circulation 实际流通 urM=l5Sx  
actual cost 实际成本 1D@'uApi.  
actual expenditure 实际开支；实际支出 'x
'.[=;  
actual income 实际入息；实际收入；实际收益 P'wn$WE[n\  
actual market 现货市场 (A@~]N,U/  
actual price 现货价；实际价格 Rn] `_[)*~  
actual profit 实际利润 Na6z1&wS  
actual quotation 实盘；实际价位；实际报价 <K6:"  
actual year basis 按实际年度计算 S(bYN[U  
actuals 实货 RZKdh}B?\  
actuarial investigation 精算调查 h%2;B;p]  
actuarial principle 精算原则 A}./ ;[  
actuarial report 精算师报告 f9R~RRz  
Actuarial Society of Hong Kong 香港精算学会 |ATz<"q>  
actuarial valuation 精算师估值 WX2:c,%:  
actuary 精算师 ey icMy`7{  
ad referendum agreement 暂定协议；有待覆核的协定 ?ks3K-.4  
ad valorem duty 从价税；按值征税 #2&DDy)Bf  
ad valorem duty system 从价税制 M}jF-z  
ad valorem fee 从价费 RXo!K iQO  
ad valorem tariff 从价关税 a?635*9K  
additional allowance 额外免税额 fV}:eEo|Y  
additional amount for unexpired risk 未过期风险的额外款额 }F v:g!  
additional assessable profit 补加应评税利润 fgzkc"ReK  
additional assessment 补加评税 UJhmhI  
additional commitment 额外承担 .TI=3*`G  
additional commitment vote 额外承担拨款 8oAr<:.=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $>Y2N5  
additional dependent parent allowance 供养父母额外免税额 >%x N?%  
additional provision 额外拨款 fMGL1VN  
additional stamp duty 附加印花税 nu'r`  
additional tax 补加税罚款；补加税款 1=R6||8ws  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CJn{tP  
adjudged bankrupt 被裁定破产 M|HW$8V3_2  
adjudicated bankrupt 裁定破产人 (4;
m*'X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 C2$_Ad=s  
adjudication of bankruptcy 裁定破产；宣告破产 y,D@[*~Xb  
adjudication of insolvency 裁定无力偿还债务 +0{$J\s  
adjusted actual 经调整的实数；调整后的实数 Rv-`6eyAA  
adjusted current assets 经调整的流动资产；调整后的流动资产 O/Q7{5n  
adjusted figure 经调整的数字；调整后的数额 wNNInS6  
adjusted liabilities 经调整的负债；调整后的负债 0[/GEY@  
adjusted loss 经调整的亏损；调整后的亏损 R&lJ& SgC  
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 UG@9X/l}  
adjusted profit 经调整的利润；调整后的利润 olHT* mr  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]6:|-x:m  
adjusted value 经调整的价值；调整后的价值 lfle7;  
adjustment 调整；修订；理算〔保险〕 Mp%.o}j   
adjustment centre 调剂中心 p }p@])}8  
adjustment lag 调整过程的时间差距；调整时差 :>y?B!=  
adjustment mechanism 调整机制 ?W6qwm,?L  
adjustment of loss 亏损调整 nTG@=C#  
adjustment process 调整过程；调整程序 {Kbb4%P+h  
adjustment range 调整幅度 @y"/hh_?  
administered exchange rate 受管制汇率 F_<n8U:Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >#9f{  
administration expenses 行政费用 mNc?`G_R  
administration fee 手续费；行政费 [2WJ];FJ  
administration in bankruptcy 破产管理 Z%rMX}  
administration order 遗产管理令 -^R6U~  
administrator 管理人；遗产管理人 C'Gj\  
administrator of the estate 遗产管理人 [9hslk  
admission of debt 债项承认书 g?TPRr~$9  
admission of proof 接纳债权证明 MXVQ90  
advance 放贷款项；垫付款项；预支款项；预付款项 pZVT:qFF  
advance account 暂支帐目；预付款帐户 6\9 Zc-%  
advance compensation 预付补偿金 xOKLc!J  
advance from shareholder 股东垫款 YI877T9>  
advance pending reimbursement 预支以待日后付还 @pV~Q2%  
advanced economy 先进经济体系 u!]g^r  
advancement 预付；预付财产 vZ&{   
advances warrant 垫款令 ZmXO3,sf)  
advancing 贷出 jyLE  
adverse balance 逆差 E4CyW  
adverse exchange 逆汇 4lVvs(W?  
advertisement addressed to shareholders 在报章刊登的致股东通告 \sSt _|+  
advice for collection 托收通知书 -@I+IKz  
advice of drawing 提款通知书；汇票通知书 ApT
8;F B  
advice of payment 付款通知 h?8I`Z)h  
Advisory Committee [Securities and Futures Commission] u0o}rA  
谘询委员会〔证券及期货事务监察委员会〕 %z9lCTmy  
Advisory Committee on Diversification 经济多元化谘询委员会 $u ae8h  
affidavit 誓章；遗产申报誓章 `rWT^E@p5m  
affidavit of no receipt 述明无收款的誓章 5.IX  
affiliate 联号；联营公司；附属公司 >TKl`O  
affiliated company 附属公司；联号；联营公司 vzXfJP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tPQjjoh  
affordability 负担能力 I`% ]1{  
African Development Bank [AfDB] 非洲开发银行 B'AU~#d  
after-acquired property 事后取得的财产 XABB6J]  
after-hours dealing 市后交易 SV?^i`  
after-tax profit 税后盈利；税后利润；税后溢利 Y&![2o.Q  
agency agreement 代理协议 =ws iC'  
agency expenses 代理机构的开支 ZyJ-}[z  
agency fee 代理费 _l,_NV&T  
Agency Law 《代理法》 *wfb~&:}  
agent 代理人；承销人 Y
<ZaW
{%  
agent of company 公司代理人 g"KH~bN  
agent's fee 代理人费；经纪费 I:l/U-b7h  
aggregate 总计；总数；总体数字 C6PlO  
aggregate amount 总款额；总额 5s7C;+  
aggregate assets and liabilities 总体资产与负债 8:9/RL\"x  
aggregate at constant price 按固定价格计算的总体数字 1ZrJ7a7=  
aggregate demand 总需求 #M)SAe2  
aggregate gross position 总持仓量 9%^IMUWA  
aggregate limit 总限额 ;YfKG8(0  
aggregate of salaries tax 合计薪俸税 ?D\6@G:,#@  
aggregate performance 总体表现；总体业绩 q{c/TRp7  
aggregate supply 总体供应 ,f[`C-\Q%  
aggregate surplus 总盈余 3*v&6/K  
aggregate total 整体总额 Gg,&~ jHib  
aggregate value 总值；合计价值 gP13n!7  
aggregated basis 合计基准
'(6 ^O=  
aggregated net chargeable income 合计应课税入息实额 >V,i7v*?  
aggregation 合并计算；合计；总和 SjmWl
f,  
aggregation of incomes of husband and wife 夫妇入息合并计算
2[V9`r8*  
aggregation of property 财产的总和 qQ{i2D%)?f  
agio 差价；贴水 5McOSy  
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》 U65a_dakk  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *"HA=-Z;  
《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》 > &VY  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [YTOrN  
《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》 N!Q~?/!d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g[%iVZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !vY5X2?tr,  
agreement for a settlement 授产协议 `Lr I^9Z  
agreement for assignment 转让协议 myvn@OsEw  
agreement for sale 售卖协议；买卖协议 32S5Ai@Cd"  
agreement for sale and purchase 买卖协议 &*\-4)Tf  
agreement for the payment of interest 支付利息协议 'CfM'f3uu  
agreement for the repayment of money 还款协议 e.>>al  
agreement of reinsurance 再保险协议 Py! F  
Agricultural Bank of China 中国农业银行 gm1 7VrC  
air passenger departure tax 飞机乘客离境税 N t-8[J  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !l7D1i~  
airport tax 机场税  %&81xAt  
alcohol duty 酒精税 8Buus  
alienation 让与；让渡；转让 `,7;2ZG~O  
alimony 生活费；赡养费 D=!T,p=  
All Ordinaries Index [AOI] 所有普通股指数 D|gI3i  
all risks 全险；综合险 g,O3\jjQ  
All Sales Record for Stock Market 《股票市场成交报告》 jTh^#Q  
Allied Capital Resources Limited 新联财务有限公司 g.:b\JE`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 C]f`  
allocation letter 拨款信件 |'SgGg=E  
allocation of fund 分配款项；预留款项 b]oPx8*'  
allocation of profit 利润分配；溢利分配 `at>X&Ce,  
allocation warrant 拨款令 ,UA-Pq3}  
allotment 分配；配股 @&F\M}  
allotment notice 股份配售通知；配股通知 T!ik"YZ@i  
allotment of shares 股份分配 'VQ mK#  
allowable 可获宽免；免税的 0{k*SCN#  
allowable business loss 可扣除的营业亏损 4f-I,)qCBk  
allowable expenses 可扣税的支出 OBp&64  
allowance 免税额；津贴；备抵；准备金 *S?vw'n  
allowance for debts 债项的免税额 !C>'a:  
allowance for depreciation by wear and tear 耗损折旧免税额 >&-" X# :  
allowance for funeral expenses 殡殓费的免税额 Cu,#w3JR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2+'4m#@)  
allowance for repairs and outgoings 修葺及支出方面的免税额 >$/PfyY7@#  
allowance to debtor 给债务人的津贴 |WUm;o4E`U  
alteration of capital 资本更改 q)F@f /  
alternate trustee 候补受托人 xU(yc}vw,  
amalgamation 合并 ^;DbIo\6H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =JM !`[  
ambit of charges 征税范围；收费范围 (\A~SKEX  
amended valuation 经修订的估值 iqAME%m  
American Commodities Exchange 美国商品交易所 >=VtL4K^  
American Express Bank Limited 美国运通银行 VYAz0H1-_  
American Stock Exchange 美国证券交易所 QZO9CLX 8k  
amortization 摊销 92pl#Igt  
amount due from banks 存放银行同业的款项 qCUn. mI  
amount due from banks abroad 存放海外银行同业的款项 vbMt}bM(GD  
amount due from holding companies 控股公司欠款 rd0[(-  
amount due from local banks 存放本港银行同业的款项 t)n}S;iD  
amount due to banks 银行同业的存款 [Fo"MeH?R  
amount due to banks abroad 海外银行同业的存款 5a^b{=#Y  
amount due to holding companies 控股公司存款 w"/RI#7.  
amount due to local banks 本港银行同业的存款 24L =v  
amount due to outport banks 外埠银行同业的存款 kfQi}D'a  
amount for note issue 发行纸币的款额 x/]]~@:  
amount of bond 担保契据的款额 ](tv`1A,Wd  
amount of consideration 代价款额 ecqL;_{o  
amount of contribution 供款数额 1^R:[L4R`  
amount of indebtedness 负债款额 {T(z@0Xu  
amount of principal of the loan 贷款本金额 0%OV3`  
amount of rates chargeable 应征差饷数额 vN8Xq+  
amount of share capital 股本额 okSCM#&:[2  
amount of sums assured 承保款额 a?gziCmS?C  
amount of variation 变动幅度 jC3)^E@:"  
amount of vote 拨款数额 8r-'m%l  
amount payable 应付款额 <}z,!w8  
amount receivable 应收款额 ,EuJ0]2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .`5BgX7W  
analysis 分析 4.o[
:5'  
ancillary risk 附属风险 #CcWsI>+w>  
annual account 周年帐目；周年帐目报表；年度决算；年结 o0`|r+E\  
annual accounting date 年结日期 k,M%"FLQ  
annual allowance 每年免税额；年积金；年度津贴；年津 |j>fsk~  
annual balance 年度余额 Xx;4  
annual disposable income 每年可动用收入 'd
u
{ky  
annual estimates 周年预算 U%zZw)  
annual fee 年费 oHvVZ  
annual general meeting 周年大会 NUjo5.7  
annual growth rate 年增率；每年增长率 \Bg?QhA_D  
annual long-term supplement 长期个案每年补助金 `xm4?6  
annual pensionable emolument 可供计算退休金的年薪  `GQ'yv  
annual report 年报 Q4!6|%n8v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vb1Gz]~)>  
annual return 周年报表；周年申报表；每年报税表格 *j/[5J0'M  
Annual Return Rules 《周年报表规则》 %Tvy|L ,  
annual review of consumer prices 每年消费物价回顾 ye^l~  
annual roll-forward basis 逐年延展方式 j+-+<h/(  
annual salary 年薪 0oU;Cmw.  
annual statement 年度报表；年度决算表 LI/;`Y=  
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 gZ&' J\  
annuitant 年金受益人 C?47v4n-'  
annuity 年金 ,^d!K(xb  
annuity contract 年金合约 yG%<LP2p@f  
annuity on human life 人寿年金 W%.ou\GN^t  
antecedent debt 先前的债项 %@4/W N  
ante-dated cheque 倒填日期支票 MRZ/%OZ.  
anticipated expenditure 预期开支 mok%TK  
anticipated net profit 预期纯利 U%)m [zAw  
anticipated revenue 预期收入 * U#@M3g.  
anti-inflation measure 反通货膨胀措施 FaVeP%v  
anti-inflationary stance 反通货膨胀立场 gXThdNU4G  
apparent deficit 表面赤字 o;\c$|TNU  
apparent financial solvency 表面偿债能力 2ij
/!  
apparent partner 表面合伙人 DTi\ 4&41  
application for personal assessment 个人入息课税申请书 hJIF!eoI  
application of fund 资金应用 .dStV6  
application to release as liquidator and to destruct the books of accounts and documents X1GpLy)p  
申请免除清盘人职务及毁灭帐簿与文件 ++ZtL\h{7  
appointed actuary 委任精算师 @cT= t0*  
appointed auditor 委任核数师；委任审计师 zbM*/:Y  
appointed trustee 委任的受托人 BMlu>,  
appointer 委任人 Pcox~U/j  
apportioned pro rata 按比例分摊 NIascee  
apportionment 分配；分摊 fNllF,8}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .)Af&+KT  
apportionment formula 分摊方程式 g-cC&)0Q  
apportionment of estate duty 遗产税的分摊 irRe}
 
appraisal 估价；评估 `x'vF#  
appreciable growth 可观增长 IQ3]fLb  
appreciable impact 显着影响 $k=5nJ  
appreciable increase 可观增长 IX]K"hT  
appreciation 增值；升值 +CF"Bm8@  
appreciation against other currencies 相对其他货币升值 -'jPue2\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :lGH31GG  
appreciation tax 增值税 2-#:Y  
appropriation 拨款；拨用；拨付 <Z6tRf;B  
appropriation account 拨款帐目 Pu-/*Fx  
Appropriation Bill 拨款法案 Er]lObfQo  
appropriation-in-aid system 补助拨款办法 `OP?[ f d  
approved assets 核准资产 ?*ni5\y5o  
approved basket stock 认可一篮子证券 'dFhZ08u}  
approved budget 核准预算 S7_^E  
approved charitable donation 认可慈善捐款 ^3:y<{J  
approved charitable institution 认可慈善机构 5f'<0D;K  
approved currency 核准货币；认可货币 C1YG=!  
approved estimates 核准预算 yk<$XNc  
approved estimates of expenditure 核准开支预算 PiTe/  
approved overseas insurer 核准海外保险人 _o-lNt+  
approved overseas trust company 核准海外信托公司 :a#pzEK  
approved pooled investment fund 核准汇集投资基金 u|'}a3  
approved provident fund scheme 认可公积金计划 Bt\z0*t=s  
approved provision 核准拨款 i8Y$cac!  
approved redeemable share 核准可赎回股份 ^& R H]q  
approved regional stock 认可地区性证券 "BAH=ul5E  
approved retirement scheme 认可退休金计划 V7qc9Gd@I  
approved subordinated loan 核准附属贷款 QxjX:O  
arbitrage 套戥；套汇；套利 nR()ei^X  
arbitrageur 套戥者；套汇者 [=xJh?*P  
arbitrary amount 临时款项 on=I*?+R  
arrangement 措施；安排；协定 01P ~K|s  
arrears 欠款 AHA4{Zu[  
arrears of pay 欠付薪酬 M zbs#v0  
arrears of revenue 逾期未收税款；逾期未收的帐项 &D[pX|!  
articles of association 组织章程；组织细则；组织章程细则 ZJ7<!?6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xQetAYP`  
ascertainment of profit 确定利润 |8s)kQ4$  
"Asia Clear" “亚洲结算系统”
&K*x[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 cx(W{O"Jb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 nfV32D|3  
Asian Development Fund [ADF] 亚洲发展基金 mGK-&|gq  
Asian dollar bond 亚洲美元债券 5v uB87`  
Asian dollar market 亚洲美元市场 qXQ/M]  
Asian dollar rate 亚洲美元利率 k;?Oi?]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \f AL:mJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z_F}Y2-w9  
asked price 沽盘；喊价；索价；卖方报价 ~SW_jiKM  
assessable income 应评税入息 }}VB#
 
assessable loss 应评税亏损 -#nfO*H}  
assessable profit 应评税利润 ERE1XOe=D  
assessable value 应评税值 jW G=k#WN  
assessed profit 估定利润 /W,K% s]  
assessed value 经评估价值 i(k]}Di:  
assessment 评税；评定；估价；评税单 8sV_@<l<X  
assessment number 评税编号；估价编号 aeBA`ry"B  
assessment of additional tax 补加税评税 K[XFJ9  
assessment of performance 业绩评估；实绩评价 )E2^G)J$W  
Assessor 评税主任 h6Vm;{~  
asset price bubbles 资产价格泡沫 jr9/  
asset-backed securities 具资产保证的证券 kZ0|wML8  
assets accretion 资产增值 bxS+ R\  
assets and liabilities 资产与负债 D3>;X=1  
assets betterment statement 资产递增表；资产改进表 j+_pF<$f:  
assets lending 实物放款；有抵押贷款 4&+;n[D  
assets of the company passing on the death 死者去世时转移的公司资产 B:pIzCP  
assets pledged as security for liabilities 用作负债抵押的资产 u*<G20~A  
assets portfolio 资产投资组合 y<<:6OBj  
assets price 资产价格 P2+Z^J`Y>  
assets quality 资产质素 A?q9(n|A"  
assets realization 资产变现 +gQn,HX  
assets refinancing arrangement 资产再集资安排 [uh$\s7  
assets securitization 资产证券化 | Ts0h?"a  
assets situated outside Hong Kong 在香港以外地方的资产 =7Wr  
assets stripping 削减资产；拆卖资产 g`skmHS89  
assets value 资产值 r9a?Y!(  
assignee 承让人 {[&_)AW6m%  
assignment 转让；转让书；转让契 -[I}"Glz:  
assignment of interest 权益转让 \9S&j(I  
assignment of letters patent and trade mark 专利证书及商标转让 KvM}g2"  
assignment of property 物业转让；物业转让书 INyakAmJ}-  
assignment right 转让权 e(^\0=u<  
assignor 转让人 '~1uJ0H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Q6?}/p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 vIoV(rc+  
associate member 附属会员 #\[
((y:q  
associated body corporate 相联法人团体 [,F5GW{x  
associated company 相联公司；联属公司 |Q'l&Gt6  
associated corporation 相联法团 +U%U3tAvs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] IkU:D"n7  
公认会计师公会〔英国〕 I#]$H#}Av  
Association of Futures Exchange Brokers 香港期货经纪协会 l1RpG"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r`Qzn" H  
association of underwriters 承保人组织 `z=I}6){  
assumption of control 接管 ml|[xM8  
assurance 担保；保险；转易；转易书 AU@XpaPWh  
assurance of interest 权益的转易 2#n4t2p  
at 19XX price 按一九ＸＸ年价格计算 K,>D%mJ  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?5%|YsJP_  
at a premium 按溢价计算；按升水价格计算 {&'u1yR  
at call 通知付款；按通知 6[h3pb/m  
at constant market price 按固定市价计算 4DL;/Z:  
at constant price 按固定价格计算 T4\F=iw4  
at cost 按成本计算 ^XV=(k;~bX  
at current market price 按当时市价计算；按现时市价计算 1|L3} 2  
at current price 按当时价格计算；按现时价格计算 9M)N2+hkZ  
at factor cost 按要素成本计算；按生产要素成本计算 Fn8d;%C  
at money-of-the-day price 按付款当日价格计算 );^] is~  
at or better 按指定或较佳价位〔买卖指令〕 GHMoT  
at par 按面值计算；平价 "G8w}n:y  
at sight 见票即付 8q6b3q:c  
at the close 按收市盘 7kBULeBn|  
at the opening 按开市盘 u"%i3%Yjh  
attestation 见证；见证条款 kQR
kby  
at-the-money option 平价期权 X^PR];V:$  
attorney 受权人；受托代表人 
HS|X//]  
attornment 新拥有人承认书 N{]|
!#  
attributable profit 可归属利润 4JTFdbx  
attributable share value 可归属股份价值 D3LW49  
Auckland Stock Exchange 奥克兰证券交易所 C} #:<Jx  
auction 拍卖 u/5I;7cb  
auctioneer 拍卖商 p",HF%  
audit 审计；核数 JNzNK.E!m-  
Audit Commission 审计署 2EubMG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3 ;F=EMz{  
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〕 sLV bF
N`  
audit review 帐目审查 <}c`jN!z.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 PNSZ j#  
audited account 审计帐目；经审计的帐目 -ISI!EU$  
audited annual account 经审计的周年帐目 bF88F_  
audited balance sheet 经审计的资产负债表 $vS`w4Y  
auditor 核数师；核数主任；审计师 MorR&K  
auditor's certificate 核数师证明书；审计师证明书 D?u*^?a2  
auditor's report 核数师报告；审计师报告 .)W'{2J-  
Aussie bond 澳元债券 lc%2Pi[X  
austerity budget 紧缩预算 1*eWo~G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _MZqH8  
Australia All Ordinaries Index 澳洲所有普通股票指数 @`N)`u85[  
Australian Dollar [AUD] 澳元 T4`.rnzyRb  
Australian Options Market 澳大利亚期权市场 
mAk@Q|
u  
Australian Securities Commission 澳洲证券事务监察委员会 .1u"16_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 %y~=+Sm%m
 
Australian Stock Exchange 澳大利亚证券交易所 Kq|L:Z  
Austrian Schilling [ATS] 奥地利先令
GM6Y`iU  
authentication 认证；鉴证 a*d>WN.;U  
authority to purchase 委托购买证；委购书 %f.(^<Gu  
authorization 认可；核准；授权；授权书 DRLX0Ml]\  
authorization by direction 指示授权 $=
f,z>j  
authorization by instruction 指令授权 5
$Yt@8;  
authorization by warrant 令状授权 Aw)='&;^z  
authorization of unit trust 单位信托的认可 R$@|t?  
authorized agent 指定代理人 X[:&p|g]  
authorized capital 法定资本 c <[?Z7y  
authorized clerk 出市员 tVU
oUl  
authorized dealer 认可交易商 .y{qsL^P  
authorized financial institution 认可财务机构 Ed3 *fY  
authorized fund 认可基金 FO{K=9O  
authorized fund house 获授权的基金公司；认可基金公司 Be{7Rj v  
authorized institution 认可机构 OLc/Vij;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )o'&f"/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dZ&/Iz  
authorized insurer 获授权保险人；获认可承保人 odPq<'V|AY  
authorized investment 特准投资项目 [-cYFdt"V  
authorized person 获授权人 +*3\C!  
authorized representative 获授权代表 BzL>,um  
authorized share capital 法定股本 vcsi@!  
automated quotation system 自动报价系统 00'R1q4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C
+-xC~  
自动交易系统〔香港期货交易所有限公司〕 8$3G c"=  
automatic adjustment mechanism 自动调整机制 m'$]lf;*  
automatic adjustment system 自动调整系统 %|[+\py$Q  
Automatic Clearing House 自动票据交换所 7WG"_A~V  
automatic exchange rates accumulation system 自动化汇率累集系统 RsS?ibozl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _r8.I9|  
automatic teller machine [ATM] 自动柜员机 qZlb?b"  
autopay 自动转帐 p]uwGWDI  
available assets 可用资产 ir<HC 'D[  
available fiscal reserve 现存财政储备 g]9!Pi8jn  
available profit 可用利润 d#.9!m~.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Vkdchc  
average 平均；平均数；海损
i~}[/^  
average basic salary 平均基本薪金 vV:eU-a  
average consumer expenditure 平均消费开支；一般消费开支 jE.U~D)2YF  
average cost 平均成本 9u/
"bj  
average cost of land production 增辟土地平均成本 r5z_{g  
average daily turnover 平均每日成交额 %N@454enH  
average daily wage rate 平均每日工资率 eN@V?G26K  
average expenditure pattern 平均开支模式 +Sk;  
average growth rate 平均增长率 \+mc   
average net fixed assets 固定资产平均净值 |s :b9sfA  
average of relatives 相对价格平均数 m M!H}|  
average price 平均价格 ba^cw}5  
average propensity to consume 平均消费倾向；一般消费倾向 [G^ir  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $VYMAk&\  
average rate 平均率 /GNLZm^  
average revenue 平均收入；平均收益 <;:M:{RZY  
average stock 平均库存；平均存货  :\1:n  
average yearly rent 平均年租 dI<s)!  
avoidance of double taxation 避免双重课税 Mt)`hR+2  
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 ZKyK#\v<  
Q+E%"`3V4l  
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