一些有用的会计术语(也不知道发的地方对不对)A

A: }aXSMxCd  
A share Ａ股；甲类股份 jTV4iX  
abatement of tax 减税；减扣免税额 Otq1CD9  
ABN AMRO Bank N.V. 荷兰银行 D8PC;@m  
above-the-line expenditure 线上项目支出；经常预算支出 L\
c3D|  
above-the-line receipt 线上项目收入；经常预算收入 I5g|)Y Q
 
ABSA Asia Limited 南非联合亚洲有限公司 SAf)#HXa  
absolute change 绝对数值变更 /n>vPJvz  
absolute expenditure 实际开支 G973n  
absolute guideline figure 绝对准则数字 *14:^neoI  
absolute interest 绝对权益 -O=xgvh"  
absolute order of discharge 绝对破产解除令 Y$c7uA:4  
absolute profit margin 绝对利润幅度 @]}/vsI m  
absolute value 实值；绝对值 _Ye.29  
absolutely vested interest 绝对既得权益 c'Ibgfx%
m  
absorbed cost 已吸收成本；已分摊成本 H]wP\m)  
absorption 吸收；分摊；合并 T3SFG]H  
absorption rate 吸收率；摊配率；分摊率 yENAcsv  
ACB Finance Limited 亚洲商业财务有限公司 T;{:a-8  
acceptable form of reciprocity 合理的互惠条件 (.YSs   
acceptable rate 适当利率；适当汇率 8*{jxN'M  
acceptance agreement 承兑协议 :)B1|1  
acceptance for honour 参加承兑 }0@@_Y]CC  
acceptor 承兑人；接受人；受票人 s?->2gxhx  
acceptor for honour 参加承兑人 Y+vIU*O  
accident insurance 意外保险 +\&6Zbn  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~=[5X,Ta  
accident insurance scheme 意外保险计划 U#iW1jPE2  
accident year basis 意外年度基准 ed_+bCNy  
accommodation 通融；贷款 l7VTuVGUJ  
accommodation bill 通融票据；空头票据 q{b-2k  
accommodation party 汇票代发人 Lr6C@pI  
account balance 帐户余额；帐户结余 c{?SFwgd  
account book 帐簿 ,C0y3pL  
account collected in advance 预收款项 es%py~m)  
account current book 往来帐簿 S<'_{uz  
account of after-acquired property 事后取得的财产报告 Q2woCxB  
account of defaulter 拖欠帐目 Lpkx$QZ  
account payable 应付帐款 $XMpC
{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 l=Pw yJ  
account receivable 应收帐款 ,2^A<IwR  
account receivable report 应收帐款报表 JTBt=u{6^  
account statement 结单；帐单；会计财务报表 /z`tI  
account title 帐户名称；会计科目 \{~CO{II  
accountant's report 会计师报告 dvZlkMm   
Accountant's Report Rules 会计师报告规则 k2,`W2]^E  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,mi7WW9  
Accounting Arrangements 《会计安排》 Mk973'K'  
accounting basis 会计基础 9h)8Mq+M  
accounting by Official Receiver 破产管理署署长呈交的帐目 F!/-2u5gF  
Accounting Circular 《会计通告》 *HGhm04F{  
accounting class 会计类别 v+79#qWK|n  
accounting date 记帐日期；会计结算日期 c9CFGo?)N  
accounting for money 款项核算 .;ofRx<  
Accounting Officer 会计主任 jJt4{c  
accounting period 会计报告期；会计期 (RG "2I3  
accounting policy 会计政策；会计方针 1MnC5[Q  
accounting practice 会计惯例 |/%5~=%7  
accounting principle 会计准则 d&Nji%Ej  
accounting record 会计记录 i^A=nsD`  
accounting report 会计报告 P7bb2"_9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W
$;qhB  
Accounting Society of China 中国会计学会 |r)QkxdU,  
accounting statement 会计报表 V,'_BUl+x  
accounting system 会计制度；会计系统 _j0xL{&&  
accounting transaction 会计事项；帐务交易 rbIYLVA+V  
accounting treatment 会计处理 T:2f*!r  
accounting year 会计年度 3k(tv U+eC  
accretion 增值；添加 ?K2}<H-  
accrual 应计项目；应累算数目 cTRtMk%^  
accrual basis 应计制；权责发生制 QUvSeNSp  
accrual basis accounting 应计制会计；权责发生制会计 %N(>B_t\  
accrue 应累算；应计 c$BH`" <*  
accrued benefit 应累算利益 ]SPuNBsy)  
accrued charges 应计费用 wqV"fZA\]  
accrued cumulative preference share dividend 应累算的累积优先股股息 GXQ%lQ  
accrued expenses 应累算费用 JhTr{8{  
accrued interest payable 应付利息；应计未付利息 |_7k*:#q:  
accrued interest receivable 应收利息；应计未收利息 .7LQ l?  
accrued right 累算权益 d]^m^
 
accruing profit 应累算的利润 _~C1M&b(X3  
accumulated fiscal reserve 累积财政储备 *!*%~h8V  
accumulated profit 累积利润；滚存溢利 y&O?`"Uv/M  
accumulated reserve 累积储备 G{>PYLxOb  
accumulation of surplus income 累积收益盈余 e"bzZ!c&~V  
acquired assets 既得资产 L$sENOm  
acquisition 收购；购置；取得 ) )FLM^dj  
acquisition cost 购置成本 &ynAB)  
acquisition expenses 购置费用 |s(Ih_Zn  
acquisition of 100% interest 收购全部股权 l`A&LQ[  
acquisition of control 取得控制权 4E2/?3D  
acquisition of fixed assets 购置固定资产 |mbD q\U  
acquisition of shell “买壳”  &.s.g\  
acquisition price 收购价 
3T,[  
act of God 天灾 a8ouk7G  
acting partner 执事合伙人 6oZHSjC*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]o0]i<:  
active partner 积极参与的合伙人 WvfM.D!  
active trading 交投活跃 g"kI1^[nj  
actual circulation 实际流通 tu* uQ:Ipk  
actual cost 实际成本 PUZcb+%]h  
actual expenditure 实际开支；实际支出 v'Ehr**]+  
actual income 实际入息；实际收入；实际收益 6~2upy~e  
actual market 现货市场 *mJ#|3I<  
actual price 现货价；实际价格 =_N[mR^  
actual profit 实际利润 qnWM  %k  
actual quotation 实盘；实际价位；实际报价 -OU{99$aS  
actual year basis 按实际年度计算 SDE$ymPx  
actuals 实货 GRkN0|ovfj  
actuarial investigation 精算调查 f_xvXf:  
actuarial principle 精算原则 9Oq(` 4  
actuarial report 精算师报告 "p
|.[d  
Actuarial Society of Hong Kong 香港精算学会 UA2KY}pz5  
actuarial valuation 精算师估值 { gs$pBu  
actuary 精算师 f8N*[by  
ad referendum agreement 暂定协议；有待覆核的协定 xLi3|^q  
ad valorem duty 从价税；按值征税 p8)R#QWz9  
ad valorem duty system 从价税制 $\/^O94-l  
ad valorem fee 从价费 JN`$Fq+  
ad valorem tariff 从价关税 .`*]nN{  
additional allowance 额外免税额 K*b* ]hf{  
additional amount for unexpired risk 未过期风险的额外款额 l:JVt`A4?  
additional assessable profit 补加应评税利润 C#yRop_d]o  
additional assessment 补加评税 FBB<1({A  
additional commitment 额外承担 G}+@C]  
additional commitment vote 额外承担拨款 \f(zMP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E"S#d&9  
additional dependent parent allowance 供养父母额外免税额 |o9`h9i  
additional provision 额外拨款 C,$o+q*)W9  
additional stamp duty 附加印花税 sP2Uj  
additional tax 补加税罚款；补加税款 ZS(%!+M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W}3%BWn  
adjudged bankrupt 被裁定破产 } eHxw+.  
adjudicated bankrupt 裁定破产人 S$$SLy:P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #Ktk["6  
adjudication of bankruptcy 裁定破产；宣告破产 L97 ~ma  
adjudication of insolvency 裁定无力偿还债务 :3 Hz!iZM  
adjusted actual 经调整的实数；调整后的实数 2PRiiL@  
adjusted current assets 经调整的流动资产；调整后的流动资产 d4^x,hzV  
adjusted figure 经调整的数字；调整后的数额 =7H\llL4BC  
adjusted liabilities 经调整的负债；调整后的负债 _&9P&Zf4  
adjusted loss 经调整的亏损；调整后的亏损 6_
u!{  
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 7qUg~GJX  
adjusted profit 经调整的利润；调整后的利润 8IxIW0  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~xsJML  
adjusted value 经调整的价值；调整后的价值 "JLE  
adjustment 调整；修订；理算〔保险〕 <Lxp t  
adjustment centre 调剂中心 w{xa@Q]t-  
adjustment lag 调整过程的时间差距；调整时差 oe|;>0yf  
adjustment mechanism 调整机制 jIrfJ*z  
adjustment of loss 亏损调整 $':5uU1}  
adjustment process 调整过程；调整程序 UQ;2g\([  
adjustment range 调整幅度 ty"L&$bf  
administered exchange rate 受管制汇率 Z4As'a
l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 rEC  
administration expenses 行政费用 00dY?d{[D  
administration fee 手续费；行政费 ]cS(2hP7  
administration in bankruptcy 破产管理 4;AQ12<[1  
administration order 遗产管理令 O< /b]<[
 
administrator 管理人；遗产管理人 kBrA ?   
administrator of the estate 遗产管理人 h^Yh~84T  
admission of debt 债项承认书 se2Y:v  
admission of proof 接纳债权证明 `L7^f!  
advance 放贷款项；垫付款项；预支款项；预付款项 |gu@b~8  
advance account 暂支帐目；预付款帐户 >4kQ9lXL  
advance compensation 预付补偿金 Qb>("j~Z  
advance from shareholder 股东垫款 c_+fA  
advance pending reimbursement 预支以待日后付还 6fI2y4yEz  
advanced economy 先进经济体系 $|J+  
advancement 预付；预付财产 7 L,`7k|  
advances warrant 垫款令 6Y,&q|K  
advancing 贷出 MaY_*[  
adverse balance 逆差 %$Py@g  
adverse exchange 逆汇 B;NK\5>  
advertisement addressed to shareholders 在报章刊登的致股东通告 }s@IQay+  
advice for collection 托收通知书 z;?jKE p  
advice of drawing 提款通知书；汇票通知书 =>3,]hnep  
advice of payment 付款通知 gzSm=6Qw0  
Advisory Committee [Securities and Futures Commission] Q%?%zuU  
谘询委员会〔证券及期货事务监察委员会〕 p!=8Pq.  
Advisory Committee on Diversification 经济多元化谘询委员会 t1m
G]  
affidavit 誓章；遗产申报誓章 [hg9 0Q6  
affidavit of no receipt 述明无收款的誓章 Kg>B$fBx)  
affiliate 联号；联营公司；附属公司 tKLeq(  
affiliated company 附属公司；联号；联营公司 MnF|'t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2}/r>]9^-  
affordability 负担能力 5EI"5&`*  
African Development Bank [AfDB] 非洲开发银行 id : ^|  
after-acquired property 事后取得的财产 w42{)S"  
after-hours dealing 市后交易 u?MhK#Mr  
after-tax profit 税后盈利；税后利润；税后溢利 Hf_ pe  
agency agreement 代理协议 Vh?vD:|  
agency expenses 代理机构的开支 ~Y*.cGA  
agency fee 代理费 \#w8~+`Gq  
Agency Law 《代理法》 c
7@/<*E+  
agent 代理人；承销人 kv2o.q  
agent of company 公司代理人 uuD2O )v  
agent's fee 代理人费；经纪费 \I4Uj.'>\  
aggregate 总计；总数；总体数字 1D8S}=5&  
aggregate amount 总款额；总额 CPcUB4a%#  
aggregate assets and liabilities 总体资产与负债 %@)q=*=y  
aggregate at constant price 按固定价格计算的总体数字 ~'0n ]Fw  
aggregate demand 总需求 }b}jw.2Wu  
aggregate gross position 总持仓量 \_
R<Q?D+  
aggregate limit 总限额 4]0:zS*O  
aggregate of salaries tax 合计薪俸税 tB`"gC~  
aggregate performance 总体表现；总体业绩 <b_K*]Z  
aggregate supply 总体供应 sg}<()  
aggregate surplus 总盈余 4f8XO"k7t=  
aggregate total 整体总额 y $uq`FW  
aggregate value 总值；合计价值 b`S9#`  
aggregated basis 合计基准 s91[DT4  
aggregated net chargeable income 合计应课税入息实额 /c-k{5mH%  
aggregation 合并计算；合计；总和 L?0IUGY  
aggregation of incomes of husband and wife 夫妇入息合并计算 +`Nu0y!rj  
aggregation of property 财产的总和 <[}zw!z  
agio 差价；贴水 #<m2Xo?d]  
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》 h;r^9g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G,Eh8HboK  
《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》 t!J>853  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g +gcH  
《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》 U
*sQ5uq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )c9Xp:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p=x&X~  
agreement for a settlement 授产协议 o(l%k},a  
agreement for assignment 转让协议 upk_;ae  
agreement for sale 售卖协议；买卖协议 m3P7*S5NJ7  
agreement for sale and purchase 买卖协议 iY2q^z/S
 
agreement for the payment of interest 支付利息协议 _]Ob)RUVH  
agreement for the repayment of money 还款协议 E2cZk6~m{  
agreement of reinsurance 再保险协议 P2s\f;Dwr  
Agricultural Bank of China 中国农业银行 [`tNa Vg  
air passenger departure tax 飞机乘客离境税 +/mCYI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 MzKl=G  
airport tax 机场税 `uusUw-Gf  
alcohol duty 酒精税 1?8M31  
alienation 让与；让渡；转让 y,`0f|  
alimony 生活费；赡养费 p^ROt'eQ<  
All Ordinaries Index [AOI] 所有普通股指数 5i'?oXL  
all risks 全险；综合险 -}oH],C  
All Sales Record for Stock Market 《股票市场成交报告》 LqJV  
Allied Capital Resources Limited 新联财务有限公司 *x p_#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Qu8=zI>t  
allocation letter 拨款信件 E1Q#@*rX>  
allocation of fund 分配款项；预留款项 G OG[^T  
allocation of profit 利润分配；溢利分配 \fI05GZ  
allocation warrant 拨款令 z`\KQx  
allotment 分配；配股 7)RvBc
M  
allotment notice 股份配售通知；配股通知 152
s<lu1Z  
allotment of shares 股份分配 a7u*d`3X=  
allowable 可获宽免；免税的 }>621L3 -  
allowable business loss 可扣除的营业亏损 
]uh/!\  
allowable expenses 可扣税的支出 xc`O\z_)  
allowance 免税额；津贴；备抵；准备金 ph!h8@e  
allowance for debts 债项的免税额 zO$r   
allowance for depreciation by wear and tear 耗损折旧免税额 L|-|DOgw  
allowance for funeral expenses 殡殓费的免税额 ? }`mQ<~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +eLL)uk  
allowance for repairs and outgoings 修葺及支出方面的免税额 b~YIaD[Z  
allowance to debtor 给债务人的津贴 368 g>/#'  
alteration of capital 资本更改 *a{WJbau]  
alternate trustee 候补受托人 SXJjagAoML  
amalgamation 合并 8+Gwv SDU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9}fez)m:g0  
ambit of charges 征税范围；收费范围
z_{_wAuY  
amended valuation 经修订的估值 akCCpnX_d  
American Commodities Exchange 美国商品交易所 =9p3^:S  
American Express Bank Limited 美国运通银行 eHd7fhW5  
American Stock Exchange 美国证券交易所 ]8Xip/uE  
amortization 摊销 :+ 1Wmg  
amount due from banks 存放银行同业的款项 Q~' \oWz  
amount due from banks abroad 存放海外银行同业的款项 V joVC$ZX  
amount due from holding companies 控股公司欠款 wPcEv
GBN=  
amount due from local banks 存放本港银行同业的款项 `@0AGSzUv  
amount due to banks 银行同业的存款
d:

_;  
amount due to banks abroad 海外银行同业的存款 jPx}-_jM  
amount due to holding companies 控股公司存款 Q+QD,  
amount due to local banks 本港银行同业的存款 ^/x\HGrw  
amount due to outport banks 外埠银行同业的存款 R)isWw4  
amount for note issue 发行纸币的款额 pNmWBp|ER  
amount of bond 担保契据的款额 A McZm0c`  
amount of consideration 代价款额 <viC~=k;  
amount of contribution 供款数额 inK;n  
amount of indebtedness 负债款额 6'<[QoW];  
amount of principal of the loan 贷款本金额 YGc:84S  
amount of rates chargeable 应征差饷数额 <Kl$ek8  
amount of share capital 股本额 C[#C/@  
amount of sums assured 承保款额 pe3;pRh'  
amount of variation 变动幅度 t&EY$'c  
amount of vote 拨款数额 @^ m0>H  
amount payable 应付款额 k6o8'6wN  
amount receivable 应收款额 SZR`uS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vEGI  
analysis 分析 N0NFgW;  
ancillary risk 附属风险 L*vKIP<EMM  
annual account 周年帐目；周年帐目报表；年度决算；年结 A&WC})H5  
annual accounting date 年结日期 r}D#(G$  
annual allowance 每年免税额；年积金；年度津贴；年津 SR?(z  
annual balance 年度余额 /5j5\F:33  
annual disposable income 每年可动用收入 _z 5W*..  
annual estimates 周年预算 n}(A4^=4KQ  
annual fee 年费
,j.bdlI#  
annual general meeting 周年大会 $7i[7S4  
annual growth rate 年增率；每年增长率 %k )H7nj  
annual long-term supplement 长期个案每年补助金 2\gIjXX"  
annual pensionable emolument 可供计算退休金的年薪 IvI..#EzG  
annual report 年报 e6jA4X+a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zZ<
*  
annual return 周年报表；周年申报表；每年报税表格 &`tAQN*Z  
Annual Return Rules 《周年报表规则》 1)zXv  
annual review of consumer prices 每年消费物价回顾 zEukEA^9`  
annual roll-forward basis 逐年延展方式 L
NHi}P~  
annual salary 年薪 Fqgs S  
annual statement 年度报表；年度决算表 ]6Awd A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WY!4^<|w"  
annuitant 年金受益人 <1<xSr  
annuity 年金 7\R"RH-  
annuity contract 年金合约 W-/V5=?   
annuity on human life 人寿年金 fBv: TC%  
antecedent debt 先前的债项 WW&Wh<4  
ante-dated cheque 倒填日期支票 J.M&Vj:  
anticipated expenditure 预期开支 L/] (pXEp  
anticipated net profit 预期纯利 Fkq^2o ]  
anticipated revenue 预期收入 AYNdV(  
anti-inflation measure 反通货膨胀措施 oM Z94,3  
anti-inflationary stance 反通货膨胀立场 x-%RRm<V  
apparent deficit 表面赤字 0_MtmmL.  
apparent financial solvency 表面偿债能力 nbf/WOCk  
apparent partner 表面合伙人 :2,NKdD  
application for personal assessment 个人入息课税申请书 SPt/$uYJ  
application of fund 资金应用 5$N#=i`V  
application to release as liquidator and to destruct the books of accounts and documents Vp|?R65S*  
申请免除清盘人职务及毁灭帐簿与文件 *h3iAcM8  
appointed actuary 委任精算师 G'PZ=+!XO/  
appointed auditor 委任核数师；委任审计师 HTGLFY(&  
appointed trustee 委任的受托人 TB+k[UxB  
appointer 委任人 !jSgpIp  
apportioned pro rata 按比例分摊 AovBKB $  
apportionment 分配；分摊 $j<KXR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2{vAs  
apportionment formula 分摊方程式 cBZEyy&  
apportionment of estate duty 遗产税的分摊 -GHd]7n  
appraisal 估价；评估 _6ck@  
appreciable growth 可观增长 ~&Ne P  
appreciable impact 显着影响 HK~SD:d  
appreciable increase 可观增长 s*<T'0&w0S  
appreciation 增值；升值 NlKVl~_ C  
appreciation against other currencies 相对其他货币升值 ljOY;WV3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5rdB>8W  
appreciation tax 增值税 7*KUM6z  
appropriation 拨款；拨用；拨付  -D'XxOI  
appropriation account 拨款帐目 {tY1$}R  
Appropriation Bill 拨款法案 X~D[CwA|`  
appropriation-in-aid system 补助拨款办法 }l[e@6r F  
approved assets 核准资产 ~~-VScG&  
approved basket stock 认可一篮子证券 -bHlFNRm  
approved budget 核准预算 P~=yTW  
approved charitable donation 认可慈善捐款 'xxM0Kn`  
approved charitable institution 认可慈善机构 4\ Xaou2V[  
approved currency 核准货币；认可货币 *K;)~@n  
approved estimates 核准预算 UF#!6"C@  
approved estimates of expenditure 核准开支预算 >$L7J=Em  
approved overseas insurer 核准海外保险人 a
{hc{  
approved overseas trust company 核准海外信托公司 L-D4>+  
approved pooled investment fund 核准汇集投资基金 $Vq5U9-  
approved provident fund scheme 认可公积金计划 _OuNX.yrG  
approved provision 核准拨款 3-{BXht)  
approved redeemable share 核准可赎回股份 DR}I+<*%aD  
approved regional stock 认可地区性证券 p8%qU>~+4  
approved retirement scheme 认可退休金计划 A?!RF7v  
approved subordinated loan 核准附属贷款 n>j2$m1[  
arbitrage 套戥；套汇；套利 fPUr O  
arbitrageur 套戥者；套汇者 I@/ G#3Zr  
arbitrary amount 临时款项 k/
wD@H N  
arrangement 措施；安排；协定 . c+m(Pk  
arrears 欠款 Zdqm|_R[  
arrears of pay 欠付薪酬 fP|[4 ku
 
arrears of revenue 逾期未收税款；逾期未收的帐项 g}D)MlXRq  
articles of association 组织章程；组织细则；组织章程细则 NF6xKwRU]_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xS/W}-dPv  
ascertainment of profit 确定利润 KxX[8  
"Asia Clear" “亚洲结算系统”
jo<xrn\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 S1U0sP@o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 a- rR`  
Asian Development Fund [ADF] 亚洲发展基金 -?)^ hbr  
Asian dollar bond 亚洲美元债券 =IsmPQKi  
Asian dollar market 亚洲美元市场 S=!WFKcJR  
Asian dollar rate 亚洲美元利率 NknS:r&2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 y&,|+h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 HdqB B
  
asked price 沽盘；喊价；索价；卖方报价 nXLz<wE  
assessable income 应评税入息
'@.6Rd 8  
assessable loss 应评税亏损 znsQ/[  
assessable profit 应评税利润 JVX)>2&$  
assessable value 应评税值 <.n,:ir  
assessed profit 估定利润 `z(o01y  
assessed value 经评估价值 <WZ{<'ajI  
assessment 评税；评定；估价；评税单 7 mCf*|  
assessment number 评税编号；估价编号 SZ9Oz-?  
assessment of additional tax 补加税评税 \(i'iC  
assessment of performance 业绩评估；实绩评价 ?pW1}:z  
Assessor 评税主任 rwLKY.J]  
asset price bubbles 资产价格泡沫 2j%=o?me^p  
asset-backed securities 具资产保证的证券 .t1:;H b  
assets accretion 资产增值 IAH"vHM  
assets and liabilities 资产与负债 Ur xiaE  
assets betterment statement 资产递增表；资产改进表 6U*CR=4  
assets lending 实物放款；有抵押贷款 bQautRW  
assets of the company passing on the death 死者去世时转移的公司资产 spfW
)v/T!  
assets pledged as security for liabilities 用作负债抵押的资产 0* F` h  
assets portfolio 资产投资组合 i#*[, P~  
assets price 资产价格 (NLw#)?  
assets quality 资产质素 ?0/$RpFEM#  
assets realization 资产变现 =Q(J!f  
assets refinancing arrangement 资产再集资安排 [n[dr@J7v  
assets securitization 资产证券化 Q&]|W Xv  
assets situated outside Hong Kong 在香港以外地方的资产 ;Yee0O!d4  
assets stripping 削减资产；拆卖资产 hE {";/}J  
assets value 资产值 ,6{z  
assignee 承让人 w UxFE=ia  
assignment 转让；转让书；转让契 ^\ x'4!W  
assignment of interest 权益转让 T-a>k.}y  
assignment of letters patent and trade mark 专利证书及商标转让 v@%4i
~N  
assignment of property 物业转让；物业转让书 IQO|)53)  
assignment right 转让权 %JE>Z]  
assignor 转让人 .b]sQ'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 JW[6 ^Rw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }"TQ\v$  
associate member 附属会员 / rc[HbNg.  
associated body corporate 相联法人团体 dB_0B.  
associated company 相联公司；联属公司 @6'~RD.  
associated corporation 相联法团 c},pu[nL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }e$  
公认会计师公会〔英国〕 GmR3 a  
Association of Futures Exchange Brokers 香港期货经纪协会 Kz42AC  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xZ`z+
)  
association of underwriters 承保人组织 +Xs
E  
assumption of control 接管 _ARG "  
assurance 担保；保险；转易；转易书 AZQQge  
assurance of interest 权益的转易 >O\+9T@  
at 19XX price 按一九ＸＸ年价格计算 %N-aLw\  
at a discount 按赔价计算；按贴水价格计算；打折扣 Z>`\$1CI  
at a premium 按溢价计算；按升水价格计算 m*]`/:/X[  
at call 通知付款；按通知 jXeE]A"  
at constant market price 按固定市价计算 I.3~ctzu  
at constant price 按固定价格计算 CImp
,k0  
at cost 按成本计算 G
"?7 Z&+  
at current market price 按当时市价计算；按现时市价计算 @
\&j3A  
at current price 按当时价格计算；按现时价格计算 =T9h7c R  
at factor cost 按要素成本计算；按生产要素成本计算 ?\8aT"o  
at money-of-the-day price 按付款当日价格计算 ,7j8+p|},  
at or better 按指定或较佳价位〔买卖指令〕 G~1;_'  
at par 按面值计算；平价 `w 6Qsah  
at sight 见票即付 teS>t!d  
at the close 按收市盘 gw"cX
ny  
at the opening 按开市盘  nz?[  
attestation 见证；见证条款 D-/6RVq0m  
at-the-money option 平价期权 o5s6$\"  
attorney 受权人；受托代表人 +JtKVF  
attornment 新拥有人承认书 }eVDe(7_  
attributable profit 可归属利润 ch8VJ^%Ra1  
attributable share value 可归属股份价值 zjr($?  
Auckland Stock Exchange 奥克兰证券交易所 .9vS4C  
auction 拍卖 FXBmatBck  
auctioneer 拍卖商 )58O9b  
audit 审计；核数 Nl YFS?5  
Audit Commission 审计署 @ 3=pFYW)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] PFX,X  
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〕 s@{82}f~  
audit review 帐目审查 v
,}C~L3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 XDCm
 
audited account 审计帐目；经审计的帐目 )L9eLxI  
audited annual account 经审计的周年帐目 >`03EsU  
audited balance sheet 经审计的资产负债表 q#3T L<  
auditor 核数师；核数主任；审计师 8j>V?'Szk  
auditor's certificate 核数师证明书；审计师证明书 @FIL4sb  
auditor's report 核数师报告；审计师报告 5Lc@=,/0  
Aussie bond 澳元债券 nqH[ y0  
austerity budget 紧缩预算 KuwhA-IL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 neu+h6#H  
Australia All Ordinaries Index 澳洲所有普通股票指数 k4$zM/ob  
Australian Dollar [AUD] 澳元 G@DNV3Cc  
Australian Options Market 澳大利亚期权市场 ` 1+*-g^r  
Australian Securities Commission 澳洲证券事务监察委员会 sX6\AYF1M  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 HVA:|Z19  
Australian Stock Exchange 澳大利亚证券交易所 CCG5:xS  
Austrian Schilling [ATS] 奥地利先令 Xi"9y @  
authentication 认证；鉴证 %BC%fVdP  
authority to purchase 委托购买证；委购书 }'Ap@4  
authorization 认可；核准；授权；授权书 sd\}M{U  
authorization by direction 指示授权 Kq")|9=d  
authorization by instruction 指令授权 PFpFqJ)Cs"  
authorization by warrant 令状授权 KOe]JDU  
authorization of unit trust 单位信托的认可 kI`HD
 
authorized agent 指定代理人 Pa{DB?P  
authorized capital 法定资本 &PPnI(s^K  
authorized clerk 出市员 ?:/J8s [O  
authorized dealer 认可交易商 je$H}D  
authorized financial institution 认可财务机构 H%m^8yW1  
authorized fund 认可基金 UZt3Ua&J  
authorized fund house 获授权的基金公司；认可基金公司 TkTGYh  
authorized institution 认可机构 ,9G'1%z,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;sA 5&a>!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 H$ nzyooh  
authorized insurer 获授权保险人；获认可承保人 7|=SZ+g  
authorized investment 特准投资项目 Fb<'L5
}i  
authorized person 获授权人 G0:<#?<5  
authorized representative 获授权代表 xb[yy}>"L  
authorized share capital 法定股本 NblPVxS  
automated quotation system 自动报价系统 H$?MPA-c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )Mq4p'*A[  
自动交易系统〔香港期货交易所有限公司〕 Q-h< av9  
automatic adjustment mechanism 自动调整机制 9u=]D> kb  
automatic adjustment system 自动调整系统 R|Bi%q|4P  
Automatic Clearing House 自动票据交换所 /b{@']  
automatic exchange rates accumulation system 自动化汇率累集系统 Z-t qSw8n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wIRU!lIF9  
automatic teller machine [ATM] 自动柜员机 9Q(Lnu  
autopay 自动转帐 7mnO60Z8N  
available assets 可用资产 Se??E+aX  
available fiscal reserve 现存财政储备 IH*G
7;  
available profit 可用利润 U{EcV%C2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 .vmCKZ  
average 平均；平均数；海损 T^8`ji  
average basic salary 平均基本薪金 dn~k_J=p  
average consumer expenditure 平均消费开支；一般消费开支 _Hq)@AI   
average cost 平均成本 )sIzBC  
average cost of land production 增辟土地平均成本
rr1,Ijh{D  
average daily turnover 平均每日成交额 -{L 7%j|R  
average daily wage rate 平均每日工资率 4Vj]bm  
average expenditure pattern 平均开支模式 %j0c|u  
average growth rate 平均增长率 #?M[
Q:  
average net fixed assets 固定资产平均净值 t:.X=/02  
average of relatives 相对价格平均数 sFk{Tv@Yz  
average price 平均价格  CU\r I  
average propensity to consume 平均消费倾向；一般消费倾向 iU{\a,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 NSRY(#3  
average rate 平均率 wMm+E "}W  
average revenue 平均收入；平均收益 V?MaI.g
j  
average stock 平均库存；平均存货 bneP>Bd  
average yearly rent 平均年租 Ki:98a$  
avoidance of double taxation 避免双重课税 F9_X^#%L  
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 d$D3iv^hyx  
ui*CA^ Y
 
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