一些有用的会计术语(也不知道发的地方对不对)A

A: v.jxG{~.  
A share Ａ股；甲类股份 VIT|#  
abatement of tax 减税；减扣免税额 ai/|qYf  
ABN AMRO Bank N.V. 荷兰银行 4D0jt$==  
above-the-line expenditure 线上项目支出；经常预算支出 (jc& F
k  
above-the-line receipt 线上项目收入；经常预算收入 2]5{Xmmo9  
ABSA Asia Limited 南非联合亚洲有限公司 X@\W* nq  
absolute change 绝对数值变更 wfmM`4Y   
absolute expenditure 实际开支 I x%>aee  
absolute guideline figure 绝对准则数字 XVN`J]XHk  
absolute interest 绝对权益 -^xbd_'  
absolute order of discharge 绝对破产解除令 AI.(}W4]  
absolute profit margin 绝对利润幅度  oBkhb  
absolute value 实值；绝对值 y QW7ng7D0  
absolutely vested interest 绝对既得权益 "B_3<RSL  
absorbed cost 已吸收成本；已分摊成本 *5%vU|9b  
absorption 吸收；分摊；合并 $eYL|?P50h  
absorption rate 吸收率；摊配率；分摊率 ;miif  
ACB Finance Limited 亚洲商业财务有限公司 _B0(1(M<2  
acceptable form of reciprocity 合理的互惠条件 0X=F(,>9  
acceptable rate 适当利率；适当汇率 @AEH?gOX  
acceptance agreement 承兑协议 <+QQiFj  
acceptance for honour 参加承兑 e73=*~kfR  
acceptor 承兑人；接受人；受票人 p{g4`o  
acceptor for honour 参加承兑人 m2j&0z  
accident insurance 意外保险 GJeG7xtJKl  
Accident Insurance Association of Hong Kong 香港意外保险公会 1!<t8,W4  
accident insurance scheme 意外保险计划 R~\R>\  
accident year basis 意外年度基准 ,vR?iNd:q[  
accommodation 通融；贷款 ~L)~p%rbi  
accommodation bill 通融票据；空头票据 F8f}PV]b  
accommodation party 汇票代发人 cFUD$mp  
account balance 帐户余额；帐户结余 SVe]2ONd  
account book 帐簿 y[8;mCh  
account collected in advance 预收款项 yLnQ9BXB&  
account current book 往来帐簿 qjB:6Jq4q  
account of after-acquired property 事后取得的财产报告 'C1lP)S5  
account of defaulter 拖欠帐目 iW5cEI%tb  
account payable 应付帐款 oac)na:O#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Jo5Bmh0  
account receivable 应收帐款 ldA_mj{  
account receivable report 应收帐款报表 J9Ao*IW~  
account statement 结单；帐单；会计财务报表 uX_H;,n  
account title 帐户名称；会计科目 XO+BZB`F  
accountant's report 会计师报告 ;c!> =  
Accountant's Report Rules 会计师报告规则 M3tl4%j  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n{tc{LII/  
Accounting Arrangements 《会计安排》 $1yO Zp5  
accounting basis 会计基础 , >LJpv  
accounting by Official Receiver 破产管理署署长呈交的帐目 xfYKUOp/  
Accounting Circular 《会计通告》 fVbjU1N  
accounting class 会计类别 >y3FU1w5d  
accounting date 记帐日期；会计结算日期 QAs)zl0  
accounting for money 款项核算 7Ak<e tHD  
Accounting Officer 会计主任 $}9jv3>)  
accounting period 会计报告期；会计期 }`uyOgGg*  
accounting policy 会计政策；会计方针 F.[%0b E  
accounting practice 会计惯例 )~ (*q  
accounting principle 会计准则 mY"7/dw<v  
accounting record 会计记录 O^L]2BVC  
accounting report 会计报告 Ku(YTXtK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L@N%S Sf
 
Accounting Society of China 中国会计学会 J"`V
A_[  
accounting statement 会计报表 vV,TT%J8D  
accounting system 会计制度；会计系统 l6  G6H$  
accounting transaction 会计事项；帐务交易 l_g$6\&|  
accounting treatment 会计处理 w!F>fcm  
accounting year 会计年度 j4$nr=d.6  
accretion 增值；添加 4ag
W<c#  
accrual 应计项目；应累算数目 +_5*4>MC  
accrual basis 应计制；权责发生制 N!+=5!  
accrual basis accounting 应计制会计；权责发生制会计 hA7=:LG  
accrue 应累算；应计 (i~UH04r>s  
accrued benefit 应累算利益 _{[6hf4p  
accrued charges 应计费用 3#7V1  
accrued cumulative preference share dividend 应累算的累积优先股股息 1j?P$%p  
accrued expenses 应累算费用 &Hoc`u  
accrued interest payable 应付利息；应计未付利息 &*`dRIQ]  
accrued interest receivable 应收利息；应计未收利息 @{/)k%U  
accrued right 累算权益 y``\^F  
accruing profit 应累算的利润 @6;OF5VsQ  
accumulated fiscal reserve 累积财政储备 G
cV/_Y  
accumulated profit 累积利润；滚存溢利 cY?|RXNmZ  
accumulated reserve 累积储备 wHLQfrl0  
accumulation of surplus income 累积收益盈余 `B%%2p&  
acquired assets 既得资产 mskG2mA  
acquisition 收购；购置；取得 m?e/MQr  
acquisition cost 购置成本 MBWoPK  
acquisition expenses 购置费用 { DYY9MG8  
acquisition of 100% interest 收购全部股权 1Lb)S@Q`*R  
acquisition of control 取得控制权 &~:EmLgv  
acquisition of fixed assets 购置固定资产 ]#o;`5'  
acquisition of shell “买壳” ;4 ;gaf  
acquisition price 收购价 "Bd-h|J  
act of God 天灾 yYz{*hq  
acting partner 执事合伙人 01.q9AGy  
active market 买卖活跃的市场；交投畅旺的市场；旺市 v=k+MvX  
active partner 积极参与的合伙人 ,DFN:uf=l  
active trading 交投活跃 AiHU*dp6  
actual circulation 实际流通 <*5S7)]BP  
actual cost 实际成本 pwo$qs(p  
actual expenditure 实际开支；实际支出 +SFFwjI  
actual income 实际入息；实际收入；实际收益 PQaTS*0SXJ  
actual market 现货市场 ZqclmCi  
actual price 现货价；实际价格 -d,D!  
actual profit 实际利润 w%L4O;E]*{  
actual quotation 实盘；实际价位；实际报价 z^9oaoTl  
actual year basis 按实际年度计算 K|%Am4  
actuals 实货 Tvv>9gS  
actuarial investigation 精算调查 xp|1yud  
actuarial principle 精算原则 P'KA-4!  
actuarial report 精算师报告 ?mNB:-Q  
Actuarial Society of Hong Kong 香港精算学会 wDvu2iC=  
actuarial valuation 精算师估值 h0F=5| B  
actuary 精算师 %R GZu\p  
ad referendum agreement 暂定协议；有待覆核的协定 T@1;Nbz]  
ad valorem duty 从价税；按值征税 m* 3ipI{h  
ad valorem duty system 从价税制 2J=`"6c  
ad valorem fee 从价费 g4+K"Q/M  
ad valorem tariff 从价关税 [8'?G5/n  
additional allowance 额外免税额 YP,,vcut
 
additional amount for unexpired risk 未过期风险的额外款额 "M/c0`>C!i  
additional assessable profit 补加应评税利润 kn:hxdZ  
additional assessment 补加评税 b%
lH=u  
additional commitment 额外承担 |X@s {?  
additional commitment vote 额外承担拨款 >/-H!jUF]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "G%S m")  
additional dependent parent allowance 供养父母额外免税额 5WI bnV@  
additional provision 额外拨款 YeCnk:_ kg  
additional stamp duty 附加印花税 X3sAy(q  
additional tax 补加税罚款；补加税款 ;bwBd:Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 OV{v6,>O  
adjudged bankrupt 被裁定破产 0[UI'2  
adjudicated bankrupt 裁定破产人
DOyO`TJi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7 7bwYKIn  
adjudication of bankruptcy 裁定破产；宣告破产 [pU(z'caS  
adjudication of insolvency 裁定无力偿还债务 hTa X@=Ra  
adjusted actual 经调整的实数；调整后的实数 ?=l
b@U  
adjusted current assets 经调整的流动资产；调整后的流动资产 @
PM<pEve  
adjusted figure 经调整的数字；调整后的数额 R+.4|1p  
adjusted liabilities 经调整的负债；调整后的负债 &en2t=a  
adjusted loss 经调整的亏损；调整后的亏损 YWU@e[  
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 rn .qs  
adjusted profit 经调整的利润；调整后的利润 'A|c\sy  
adjusted surplus 经调整的盈余额；调整后的盈余额 #pZeGI|'J  
adjusted value 经调整的价值；调整后的价值 TDw~sxtv&  
adjustment 调整；修订；理算〔保险〕 SE*;6&yL  
adjustment centre 调剂中心 g@ J
F  
adjustment lag 调整过程的时间差距；调整时差 ,q%X`F rc  
adjustment mechanism 调整机制 E 14DZ  
adjustment of loss 亏损调整 ~6=6YP  
adjustment process 调整过程；调整程序 !RJ@;S  
adjustment range 调整幅度 9]N{8  
administered exchange rate 受管制汇率 XR",.3LD  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t{UVX%b  
administration expenses 行政费用 -W6@[
5c  
administration fee 手续费；行政费 ^+-QY\N j  
administration in bankruptcy 破产管理 { 1~]}K2  
administration order 遗产管理令 F3V:B.C  
administrator 管理人；遗产管理人 G1it 3^*$  
administrator of the estate 遗产管理人 AAfhh5i  
admission of debt 债项承认书 .@x.   
admission of proof 接纳债权证明 sT=|"H?  
advance 放贷款项；垫付款项；预支款项；预付款项 g@x72$j  
advance account 暂支帐目；预付款帐户 L+ew/I>:  
advance compensation 预付补偿金 ^jL44?W}l  
advance from shareholder 股东垫款 xY)eU;*  
advance pending reimbursement 预支以待日后付还 _S[@?]=`b  
advanced economy 先进经济体系 =W2.Nc  
advancement 预付；预付财产 \X6q A-Ht  
advances warrant 垫款令 c1kV}-v  
advancing 贷出 oeKl\cgFx  
adverse balance 逆差 =mQY%l  
adverse exchange 逆汇 X*#\JF4$i  
advertisement addressed to shareholders 在报章刊登的致股东通告 +)h# !/  
advice for collection 托收通知书 wL3BgCxqDL  
advice of drawing 提款通知书；汇票通知书 2.JrLBhN  
advice of payment 付款通知 ug{sQyLN  
Advisory Committee [Securities and Futures Commission] t{UWb~"  
谘询委员会〔证券及期货事务监察委员会〕 i.^UkN{  
Advisory Committee on Diversification 经济多元化谘询委员会 W|{!0
w  
affidavit 誓章；遗产申报誓章 L$a{%]I  
affidavit of no receipt 述明无收款的誓章 7#"y mE  
affiliate 联号；联营公司；附属公司 z1tD2jL_  
affiliated company 附属公司；联号；联营公司 OWz{WV.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !M}-N  
affordability 负担能力 U1 3Lsky%  
African Development Bank [AfDB] 非洲开发银行 zxs)o}8icO  
after-acquired property 事后取得的财产 x-
@?:P*  
after-hours dealing 市后交易 lpd~U2&  
after-tax profit 税后盈利；税后利润；税后溢利 {|%^'lS  
agency agreement 代理协议 -A}
$5/  
agency expenses 代理机构的开支 i`6utOq  
agency fee 代理费 G@e;ms1  
Agency Law 《代理法》 .@r{Tq,%q8  
agent 代理人；承销人 s,C>l_4-  
agent of company 公司代理人 1IgTJ" \  
agent's fee 代理人费；经纪费 ;=%cA#}_0  
aggregate 总计；总数；总体数字 IN;!s#cl:  
aggregate amount 总款额；总额 p? +!*BZ  
aggregate assets and liabilities 总体资产与负债 3>5gh8!-  
aggregate at constant price 按固定价格计算的总体数字 2fayQY xD  
aggregate demand 总需求 1h162  
aggregate gross position 总持仓量 C<QpUJ`k  
aggregate limit 总限额 kSJ;kz,_  
aggregate of salaries tax 合计薪俸税 oQVm)Bn'R  
aggregate performance 总体表现；总体业绩 zb~;<:<  
aggregate supply 总体供应 $+{o*  
aggregate surplus 总盈余 ]`@<I'?,X  
aggregate total 整体总额 ,ce$y4%(  
aggregate value 总值；合计价值 Nu; 9  
aggregated basis 合计基准 y|#Fu  
aggregated net chargeable income 合计应课税入息实额 *^%ohCUi  
aggregation 合并计算；合计；总和 7YU}-gi  
aggregation of incomes of husband and wife 夫妇入息合并计算 n
lx~yUXL4  
aggregation of property 财产的总和 VBu6,6  
agio 差价；贴水 =co6.Il  
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》 oPA m*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,5|@vW2@u  
《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》 @%As>X<3t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,Ct1)%   
《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》 n6GB2<y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment PkdL] !:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5lm>~J!/^  
agreement for a settlement 授产协议 OWHHN<  
agreement for assignment 转让协议 yLvU@V@~  
agreement for sale 售卖协议；买卖协议 l9$"zEC  
agreement for sale and purchase 买卖协议 H[iR8<rhQ  
agreement for the payment of interest 支付利息协议 Czd)AVK  
agreement for the repayment of money 还款协议 TC._kAm  
agreement of reinsurance 再保险协议 wb-_CQ  
Agricultural Bank of China 中国农业银行 Qnv)\M1  
air passenger departure tax 飞机乘客离境税 Ykj+D7rA:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 SfwNNX%  
airport tax 机场税 k!wEPi]  
alcohol duty 酒精税 +C[%^
G-:  
alienation 让与；让渡；转让 ~0gHh
  
alimony 生活费；赡养费 ,S=ur%  
All Ordinaries Index [AOI] 所有普通股指数 kCU(Hi`Q  
all risks 全险；综合险 CF@j]I@{   
All Sales Record for Stock Market 《股票市场成交报告》 USyOHHPW@  
Allied Capital Resources Limited 新联财务有限公司 Eg#WR&Uq"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 32,Y3!%  
allocation letter 拨款信件 FO xZkU\e=  
allocation of fund 分配款项；预留款项 IM~2=+  
allocation of profit 利润分配；溢利分配
*#CUZJN\  
allocation warrant 拨款令  i(n BXV{  
allotment 分配；配股 ,9~2#[|lq  
allotment notice 股份配售通知；配股通知 _{YUWV50}  
allotment of shares 股份分配 rIWQD%Afm  
allowable 可获宽免；免税的 ?hnxc0~P  
allowable business loss 可扣除的营业亏损 |]x>|Z?/u  
allowable expenses 可扣税的支出 nHF%PH#|o  
allowance 免税额；津贴；备抵；准备金 77p8|63  
allowance for debts 债项的免税额 pK@8=+  
allowance for depreciation by wear and tear 耗损折旧免税额 !"QvV6Lq\  
allowance for funeral expenses 殡殓费的免税额 -1tiy.^$F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #w#:f  
allowance for repairs and outgoings 修葺及支出方面的免税额 PFPZ]XI%F  
allowance to debtor 给债务人的津贴 'P3jUc)  
alteration of capital 资本更改 AqucP@  
alternate trustee 候补受托人 |#`qP^E  
amalgamation 合并 qO}Q4a+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K)F6TvWv  
ambit of charges 征税范围；收费范围 X_2pC|C  
amended valuation 经修订的估值 pt=H?{06  
American Commodities Exchange 美国商品交易所 2N[/Cc2Tg/  
American Express Bank Limited 美国运通银行 6ly`lu9  
American Stock Exchange 美国证券交易所 >K-S&Y  
amortization 摊销 BDz7$k]  
amount due from banks 存放银行同业的款项 )lrmP(C*.a  
amount due from banks abroad 存放海外银行同业的款项 `0Bk@B[>  
amount due from holding companies 控股公司欠款 U
/9_:  
amount due from local banks 存放本港银行同业的款项 X6SWcJtSw  
amount due to banks 银行同业的存款 %{;1i  
amount due to banks abroad 海外银行同业的存款 8zzY;3^h;  
amount due to holding companies 控股公司存款 ![j?/376  
amount due to local banks 本港银行同业的存款 M.?[Xpa  
amount due to outport banks 外埠银行同业的存款 B'8/`0^n5  
amount for note issue 发行纸币的款额 2c1L[]h'
 
amount of bond 担保契据的款额 K:(E"d;  
amount of consideration 代价款额 'Uu!K!  
amount of contribution 供款数额 1j?+rs+o-  
amount of indebtedness 负债款额 Ws*UhJY<GS  
amount of principal of the loan 贷款本金额 P:&X1MC  
amount of rates chargeable 应征差饷数额 fv/Nf"  
amount of share capital 股本额 G_/DzJBF  
amount of sums assured 承保款额 X_aC$_b  
amount of variation 变动幅度 yr/G1?k%ML  
amount of vote 拨款数额 v,^W& W.  
amount payable 应付款额 pq$-s7#  
amount receivable 应收款额 m6Mko2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;{89*e*)  
analysis 分析 a|eHo%Qt  
ancillary risk 附属风险 &OsO _F  
annual account 周年帐目；周年帐目报表；年度决算；年结 p(Ux]_s%  
annual accounting date 年结日期
w?:tce   
annual allowance 每年免税额；年积金；年度津贴；年津 ?!HU$>  
annual balance 年度余额 uN8RG_Mb  
annual disposable income 每年可动用收入 XR|U6bf]  
annual estimates 周年预算 K*S3{s%UR  
annual fee 年费 }\
0ei(%H  
annual general meeting 周年大会 #pcgfVl  
annual growth rate 年增率；每年增长率 ACOn}yH  
annual long-term supplement 长期个案每年补助金 5Deo}(3  
annual pensionable emolument 可供计算退休金的年薪 h?'~/@  
annual report 年报 QTC!vKM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E

.N  
annual return 周年报表；周年申报表；每年报税表格 QtQbr*q@%  
Annual Return Rules 《周年报表规则》 GRh430V[  
annual review of consumer prices 每年消费物价回顾 0p]v#z}  
annual roll-forward basis 逐年延展方式 49.B!DqQW&  
annual salary 年薪 gVNoC-n)  
annual statement 年度报表；年度决算表 +}R#mco5K  
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 VYjt/\Z  
annuitant 年金受益人 OE*Y%*b  
annuity 年金 i&YWutG  
annuity contract 年金合约 +/ rt'0o  
annuity on human life 人寿年金 6=:s3I^  
antecedent debt 先前的债项 1Li*n6tLX`  
ante-dated cheque 倒填日期支票 _ee<i8_Va  
anticipated expenditure 预期开支 TJCE6QG  
anticipated net profit 预期纯利 f@[qS7ok  
anticipated revenue 预期收入 ;SIWWuk  
anti-inflation measure 反通货膨胀措施 A `{hKS  
anti-inflationary stance 反通货膨胀立场 vUCmm<y  
apparent deficit 表面赤字 +z4E:v  
apparent financial solvency 表面偿债能力 m!5Edo-;<  
apparent partner 表面合伙人 "hi03k  
application for personal assessment 个人入息课税申请书 5th?m>  
application of fund 资金应用 [5!dO\-[  
application to release as liquidator and to destruct the books of accounts and documents 1yVhO2`7]  
申请免除清盘人职务及毁灭帐簿与文件
te
4=  
appointed actuary 委任精算师 Ec2;?pvd%J  
appointed auditor 委任核数师；委任审计师 c?N,Cd~q  
appointed trustee 委任的受托人 P0pBR_:o  
appointer 委任人 *YSRZvD<\  
apportioned pro rata 按比例分摊 inip/&P?V  
apportionment 分配；分摊 |kP utB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YS_3Cq  
apportionment formula 分摊方程式 (zh[1[a  
apportionment of estate duty 遗产税的分摊 9:P]{}  
appraisal 估价；评估 Uo71C4ev  
appreciable growth 可观增长 hJsP;y:@Lm  
appreciable impact 显着影响 1 +[sM  
appreciable increase 可观增长 <z\
`Ma  
appreciation 增值；升值 J\P6  
appreciation against other currencies 相对其他货币升值 @$~IPg[J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vd)zvI  
appreciation tax 增值税 8CZ%-}-%$  
appropriation 拨款；拨用；拨付 7B)1U_L0H  
appropriation account 拨款帐目 4Y$\QZO  
Appropriation Bill 拨款法案 S'5Zy} +x  
appropriation-in-aid system 补助拨款办法 g/
fpXO\  
approved assets 核准资产 +FAj30  
approved basket stock 认可一篮子证券 3H`{ A/r  
approved budget 核准预算 a{
.q/Tbt  
approved charitable donation 认可慈善捐款
pQKSPr  
approved charitable institution 认可慈善机构 #-@uLc  
approved currency 核准货币；认可货币 -58q6yA  
approved estimates 核准预算 O`Gq7=X  
approved estimates of expenditure 核准开支预算 Mx$&{.LFJ  
approved overseas insurer 核准海外保险人 e"52'zAV-  
approved overseas trust company 核准海外信托公司 }Uwji  
approved pooled investment fund 核准汇集投资基金 c(e>Rmh  
approved provident fund scheme 认可公积金计划 #K6cBfqI  
approved provision 核准拨款 H#DvCw  
approved redeemable share 核准可赎回股份 t2s/zxt  
approved regional stock 认可地区性证券 Pal=I)  
approved retirement scheme 认可退休金计划 C!a1.&HHZ7  
approved subordinated loan 核准附属贷款 0=#>w_B  
arbitrage 套戥；套汇；套利 RGE(#   
arbitrageur 套戥者；套汇者 UhpJGO  
arbitrary amount 临时款项 o]Rlivahm  
arrangement 措施；安排；协定 4G?^#+|^  
arrears 欠款 :#pdyJQ_  
arrears of pay 欠付薪酬 `}$o<CJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 yB2h/~+  
articles of association 组织章程；组织细则；组织章程细则 yjg&/
6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hU8Y&R)=9  
ascertainment of profit 确定利润 -g]Rs!w'  
"Asia Clear" “亚洲结算系统” {^ b2nOMv  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P}Kgh7)3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b1.*cIv}  
Asian Development Fund [ADF] 亚洲发展基金 jb-kg</A  
Asian dollar bond 亚洲美元债券 a/,>fv9;$  
Asian dollar market 亚洲美元市场 6
JDHwV  
Asian dollar rate 亚洲美元利率 $+!dP{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 A913*O:\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ki2!sADd  
asked price 沽盘；喊价；索价；卖方报价 kkF)Tro\  
assessable income 应评税入息 `X6J
ZxGyd  
assessable loss 应评税亏损 BVNW1<_:  
assessable profit 应评税利润 GWnIy6TH l  
assessable value 应评税值 jC9us>b  
assessed profit 估定利润 iqQT ^  
assessed value 经评估价值 t?W}=%M[  
assessment 评税；评定；估价；评税单 ~ELMLwn.  
assessment number 评税编号；估价编号 IW3k{z  
assessment of additional tax 补加税评税 (Q^sK\  
assessment of performance 业绩评估；实绩评价 6<._^hyq  
Assessor 评税主任 ff\~`n~WZ  
asset price bubbles 资产价格泡沫 f'^uuO#x  
asset-backed securities 具资产保证的证券 '4[=*!hs!  
assets accretion 资产增值 CWn\KR  
assets and liabilities 资产与负债 O1J&Lwpk,  
assets betterment statement 资产递增表；资产改进表 Y$ys4X  
assets lending 实物放款；有抵押贷款 sjr,)|#[  
assets of the company passing on the death 死者去世时转移的公司资产 3/kT'r  
assets pledged as security for liabilities 用作负债抵押的资产 <W80AJ  
assets portfolio 资产投资组合 G%<}TI1}  
assets price 资产价格 BB
B@M  
assets quality 资产质素 J:L+q}A  
assets realization 资产变现 5ilGWkb`'X  
assets refinancing arrangement 资产再集资安排 I,j4 BU4  
assets securitization 资产证券化 bbK};u  
assets situated outside Hong Kong 在香港以外地方的资产 )/H;5 cn  
assets stripping 削减资产；拆卖资产 *qd:f!Q3  
assets value 资产值 FzT.9Vz7  
assignee 承让人 2bp@m;g$  
assignment 转让；转让书；转让契 <v_=k],W  
assignment of interest 权益转让 'o>)E>  
assignment of letters patent and trade mark 专利证书及商标转让 .+9hm|  
assignment of property 物业转让；物业转让书 ,
ks2&e  
assignment right 转让权 MtLWpi u@[  
assignor 转让人 t]yxLl\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :Ha/^cC/3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 uJ!&T  
associate member 附属会员
-@W9+Zf5  
associated body corporate 相联法人团体 Ott6y  
associated company 相联公司；联属公司 9u B?-.  
associated corporation 相联法团 
_pvB$&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Ys"wG B>  
公认会计师公会〔英国〕 )g0lI  
Association of Futures Exchange Brokers 香港期货经纪协会 m>@hh#kBg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9wgB JJl7  
association of underwriters 承保人组织 ^X
=Q{nB  
assumption of control 接管 iNO>'7s7  
assurance 担保；保险；转易；转易书 4CNrIF@  
assurance of interest 权益的转易 P6:9o}K6  
at 19XX price 按一九ＸＸ年价格计算 f98,2I(>`+  
at a discount 按赔价计算；按贴水价格计算；打折扣 $ V^gFes  
at a premium 按溢价计算；按升水价格计算 "g{q=[U}  
at call 通知付款；按通知 1K72}Gj)ZL  
at constant market price 按固定市价计算 Ot=jwvw  
at constant price 按固定价格计算 "HMEo
Z  
at cost 按成本计算 DD|0?i  
at current market price 按当时市价计算；按现时市价计算 '%N?r,x C  
at current price 按当时价格计算；按现时价格计算 f]*;O+8$LN  
at factor cost 按要素成本计算；按生产要素成本计算 :7{GOx  
at money-of-the-day price 按付款当日价格计算 Csyh 'v  
at or better 按指定或较佳价位〔买卖指令〕 0>[]Da}  
at par 按面值计算；平价 F=\ REq  
at sight 见票即付 `;mgJD  
at the close 按收市盘 yp~z-aRa  
at the opening 按开市盘 lhM5a \  
attestation 见证；见证条款 " ILF!z  
at-the-money option 平价期权 E8C8kH]  
attorney 受权人；受托代表人 ?0)K[Kd'Y  
attornment 新拥有人承认书 bI.hG32  
attributable profit 可归属利润 VjM/'V5  
attributable share value 可归属股份价值 k7uX!}  
Auckland Stock Exchange 奥克兰证券交易所 p,=IL_  
auction 拍卖 #x 6/"Y2  
auctioneer 拍卖商 oVK?lQ~y  
audit 审计；核数 E}Cz(5  
Audit Commission 审计署 s<*+=aIfu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %C%3c4+Oh  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 i59}6u_f  
audit review 帐目审查 M|nLD+d~8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;9~YQW@|  
audited account 审计帐目；经审计的帐目 5$ How!  
audited annual account 经审计的周年帐目 1<:5b%^c  
audited balance sheet 经审计的资产负债表 JbEEI(Q
>g  
auditor 核数师；核数主任；审计师 X$<pt,}%  
auditor's certificate 核数师证明书；审计师证明书 =lv(  
auditor's report 核数师报告；审计师报告 P%B|HnG^  
Aussie bond 澳元债券 =pzTB-
G  
austerity budget 紧缩预算 ^5Y<evjm  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 a<*+rG
I  
Australia All Ordinaries Index 澳洲所有普通股票指数 p$F`9_bZ  
Australian Dollar [AUD] 澳元 MoxWnJy}  
Australian Options Market 澳大利亚期权市场 w#2apaz  
Australian Securities Commission 澳洲证券事务监察委员会 AK lra$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;{8 X+H  
Australian Stock Exchange 澳大利亚证券交易所 /1TK+E$  
Austrian Schilling [ATS] 奥地利先令 zEjl@Kf  
authentication 认证；鉴证 gHgqElr(  
authority to purchase 委托购买证；委购书 uv5NqL&  
authorization 认可；核准；授权；授权书 NXLb'm
H~  
authorization by direction 指示授权 .NWsr*Tel  
authorization by instruction 指令授权 O-0 5.  
authorization by warrant 令状授权 ZYB5s~;eB"  
authorization of unit trust 单位信托的认可 *56j'FX  
authorized agent 指定代理人 /?BTET  
authorized capital 法定资本 nls$ wE  
authorized clerk 出市员 3]iw3M  
authorized dealer 认可交易商 EqHToD I3  
authorized financial institution 认可财务机构 nYC.zc*ox  
authorized fund 认可基金 @@a#DjE%/  
authorized fund house 获授权的基金公司；认可基金公司 f:nXE&X[  
authorized institution 认可机构 EId>%0s5  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9k4z__Ke  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2./z6jXW_  
authorized insurer 获授权保险人；获认可承保人 qi^kf  
authorized investment 特准投资项目  Za,o  
authorized person 获授权人 +U'n|>t9  
authorized representative 获授权代表 A?-t`J  
authorized share capital 法定股本 }ub>4N[  
automated quotation system 自动报价系统 !9qw  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] o7gZc/?n  
自动交易系统〔香港期货交易所有限公司〕 EGRIhnED#  
automatic adjustment mechanism 自动调整机制 \{(cz/]G/  
automatic adjustment system 自动调整系统 g\+!+!"~  
Automatic Clearing House 自动票据交换所 xhCNiYJ|  
automatic exchange rates accumulation system 自动化汇率累集系统 PMiu "  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $Q|6W &?[;  
automatic teller machine [ATM] 自动柜员机 @CPkP  
autopay 自动转帐 D41.$t
[  
available assets 可用资产 pcd?6jh8  
available fiscal reserve 现存财政储备 t&yuo E  
available profit 可用利润 "SKv'*\b  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [ P*L`F  
average 平均；平均数；海损 K-(C5 "j_  
average basic salary 平均基本薪金 ?+c-m+;wj  
average consumer expenditure 平均消费开支；一般消费开支 YYe<StyH  
average cost 平均成本 8XfOMf~d`  
average cost of land production 增辟土地平均成本 fX LsLh+~D  
average daily turnover 平均每日成交额 SbtZhg=S_  
average daily wage rate 平均每日工资率 SQ/}K8uZ  
average expenditure pattern 平均开支模式 !bW^G} <t  
average growth rate 平均增长率 bHDZ=Ik  
average net fixed assets 固定资产平均净值 98|1K>C  
average of relatives 相对价格平均数 gsIp y  
average price 平均价格 ,]@Sytky  
average propensity to consume 平均消费倾向；一般消费倾向 wLq#,X>%B  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T[ zEAj  
average rate 平均率 REOWSs$'  
average revenue 平均收入；平均收益 0LWV.OIIC  
average stock 平均库存；平均存货 -ADb5-px  
average yearly rent 平均年租 ?+]   
avoidance of double taxation 避免双重课税 ~:b5UIAk  
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
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