一些有用的会计术语(也不知道发的地方对不对)A

A: ,':?3| $c  
A share Ａ股；甲类股份 8~
4{e,} ,  
abatement of tax 减税；减扣免税额 e+&/Tq'2  
ABN AMRO Bank N.V. 荷兰银行 aFl(K\  
above-the-line expenditure 线上项目支出；经常预算支出 ,>e<mphM  
above-the-line receipt 线上项目收入；经常预算收入 &{7%VsTB  
ABSA Asia Limited 南非联合亚洲有限公司 W}T$Z  
absolute change 绝对数值变更 *d)B4qG  
absolute expenditure 实际开支 (s\Nm_j  
absolute guideline figure 绝对准则数字 58=fT1 B  
absolute interest 绝对权益 b ~F85U2  
absolute order of discharge 绝对破产解除令 o 0fsM;K  
absolute profit margin 绝对利润幅度 OvQG%D}P=  
absolute value 实值；绝对值 'jfI1 ]q  
absolutely vested interest 绝对既得权益 a7M8sZ?"  
absorbed cost 已吸收成本；已分摊成本 iXXgPapz  
absorption 吸收；分摊；合并 JZai{0se  
absorption rate 吸收率；摊配率；分摊率 9v/1>rziE  
ACB Finance Limited 亚洲商业财务有限公司 m@TU2  
acceptable form of reciprocity 合理的互惠条件 eLl;M4d  
acceptable rate 适当利率；适当汇率 jg2>=}  
acceptance agreement 承兑协议 8vchLl#  
acceptance for honour 参加承兑 (Kx3:gs  
acceptor 承兑人；接受人；受票人 i5:fn@&  
acceptor for honour 参加承兑人 "|&SC0*  
accident insurance 意外保险 %"{SGp  
Accident Insurance Association of Hong Kong 香港意外保险公会 1vQ*Br  
accident insurance scheme 意外保险计划 Z
fIQ Fh>  
accident year basis 意外年度基准 glHHr
 
accommodation 通融；贷款 HQ4o^WC  
accommodation bill 通融票据；空头票据 Wny{qj)=  
accommodation party 汇票代发人 edbzg#wy  
account balance 帐户余额；帐户结余 iao_w'tJ  
account book 帐簿 Y2Y/laD  
account collected in advance 预收款项 ?L7z\b"_~  
account current book 往来帐簿 q?JP\_o:  
account of after-acquired property 事后取得的财产报告 DQwbr\xy\  
account of defaulter 拖欠帐目 Xo$(zGb  
account payable 应付帐款 ^F
_c
'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?|{P]i?)'  
account receivable 应收帐款 6J-tcL*4"%  
account receivable report 应收帐款报表 .`iOWCS  
account statement 结单；帐单；会计财务报表 [_CIN  
account title 帐户名称；会计科目 HjL+Wg  
accountant's report 会计师报告 .hn"NXy  
Accountant's Report Rules 会计师报告规则 [9*+s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (LQ*U3J]_  
Accounting Arrangements 《会计安排》 VYik#n>|Gp  
accounting basis 会计基础 PYW~x@]k%,  
accounting by Official Receiver 破产管理署署长呈交的帐目 {QJJw}!#  
Accounting Circular 《会计通告》 _?mu2!X  
accounting class 会计类别 V\4'Hd  
accounting date 记帐日期；会计结算日期 'V } -0  
accounting for money 款项核算 Z+FJ cvYx  
Accounting Officer 会计主任 [N.4i" Cd  
accounting period 会计报告期；会计期 PC=b.H8P+W  
accounting policy 会计政策；会计方针 KN_3]-+B  
accounting practice 会计惯例 MT}9T  
accounting principle 会计准则 a$"3T  
accounting record 会计记录  w8$8P  
accounting report 会计报告 05$CIS>!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zGA1  
Accounting Society of China 中国会计学会 Np+<)q2  
accounting statement 会计报表 #sN]6  
accounting system 会计制度；会计系统 #8rLB(  
accounting transaction 会计事项；帐务交易 4Bs '5@  
accounting treatment 会计处理 CKy' 8I9  
accounting year 会计年度 2w+w'Ag_R  
accretion 增值；添加 :)p\a1I[*  
accrual 应计项目；应累算数目 4*P#3 B'@V  
accrual basis 应计制；权责发生制 2V:`':  
accrual basis accounting 应计制会计；权责发生制会计 !%?O`+r  
accrue 应累算；应计 *3d+ !#;rG  
accrued benefit 应累算利益 +d>?aqI\A  
accrued charges 应计费用 #Ipi3  
accrued cumulative preference share dividend 应累算的累积优先股股息 `1{Y9JdQ  
accrued expenses 应累算费用 [+ Kjun_  
accrued interest payable 应付利息；应计未付利息 Uc^eIa@  
accrued interest receivable 应收利息；应计未收利息 F2QFQX(j  
accrued right 累算权益 x8 _f/2&  
accruing profit 应累算的利润 e#!%:M;4P  
accumulated fiscal reserve 累积财政储备 .o8Sy2PaV  
accumulated profit 累积利润；滚存溢利 0"}J!c<g  
accumulated reserve 累积储备 k<Qhw)M8  
accumulation of surplus income 累积收益盈余 /W9(}Id6  
acquired assets 既得资产 ``4e&  
acquisition 收购；购置；取得 ;x%"o[[>  
acquisition cost 购置成本 SO4?3wg7  
acquisition expenses 购置费用 EMQGP<[  
acquisition of 100% interest 收购全部股权 \Kr8k`f  
acquisition of control 取得控制权 2*Zk^h=  
acquisition of fixed assets 购置固定资产 i'V("  
acquisition of shell “买壳” 0v+-yEkw  
acquisition price 收购价 l0 =[MXM4  
act of God 天灾 }@x!r=O)I  
acting partner 执事合伙人 mX 3p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _Z7`tUS-j  
active partner 积极参与的合伙人 ;`Nh@*_  
active trading 交投活跃 <yl%q*gls  
actual circulation 实际流通 z_93j3#  
actual cost 实际成本 O,6Wdw3+-3  
actual expenditure 实际开支；实际支出 3{$
vN).  
actual income 实际入息；实际收入；实际收益 }`cf3'rdk  
actual market 现货市场 @,Z0u2WLl6  
actual price 现货价；实际价格 V56WgOBxz  
actual profit 实际利润 ls7eypKR  
actual quotation 实盘；实际价位；实际报价 JTIt!E}P  
actual year basis 按实际年度计算 Ps!umV  
actuals 实货 
TZ&X0x8  
actuarial investigation 精算调查 i/j53towe  
actuarial principle 精算原则 CRBj>  
actuarial report 精算师报告 Z<^;Ybw{`Z  
Actuarial Society of Hong Kong 香港精算学会 w=pr?jt1:  
actuarial valuation 精算师估值 FFa =/XB"  
actuary 精算师 TZ *>MySiF  
ad referendum agreement 暂定协议；有待覆核的协定 }@eIO|  
ad valorem duty 从价税；按值征税 :*f  2Bn  
ad valorem duty system 从价税制 m/z,MT74*J  
ad valorem fee 从价费 w 5 yOSz  
ad valorem tariff 从价关税 Nv=78O1  
additional allowance 额外免税额 &1(- 8z*  
additional amount for unexpired risk 未过期风险的额外款额 XNgcBSD  
additional assessable profit 补加应评税利润 U0gZf5;*  
additional assessment 补加评税 8EI9&L>  
additional commitment 额外承担 t0+i]lr  
additional commitment vote 额外承担拨款 K!]a+M]>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k&2=-qgVR  
additional dependent parent allowance 供养父母额外免税额 Kci. ,I  
additional provision 额外拨款 G54J'*Z  
additional stamp duty 附加印花税 `78Bv>[A  
additional tax 补加税罚款；补加税款 ~)^'5^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8N%nG( 0  
adjudged bankrupt 被裁定破产 |BbzRis  
adjudicated bankrupt 裁定破产人 )adV`V%=>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `^52IkM)  
adjudication of bankruptcy 裁定破产；宣告破产 [Ur\^wS  
adjudication of insolvency 裁定无力偿还债务 Y{D%v  
adjusted actual 经调整的实数；调整后的实数 x-"8V(  
adjusted current assets 经调整的流动资产；调整后的流动资产 Z:dp/M}  
adjusted figure 经调整的数字；调整后的数额 P#O2MiG  
adjusted liabilities 经调整的负债；调整后的负债 S=(<m%f  
adjusted loss 经调整的亏损；调整后的亏损 Y=p!xr>  
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 m8ts!6C  
adjusted profit 经调整的利润；调整后的利润 DmpT<SI+!  
adjusted surplus 经调整的盈余额；调整后的盈余额 &\1n=y  
adjusted value 经调整的价值；调整后的价值 Jy5sZ}t[  
adjustment 调整；修订；理算〔保险〕 N+'j on}U  
adjustment centre 调剂中心 _Ao$)Gu)  
adjustment lag 调整过程的时间差距；调整时差 P0e-v0  
adjustment mechanism 调整机制 jMgXIK\  
adjustment of loss 亏损调整 GlnO8cAB  
adjustment process 调整过程；调整程序 s bj/d~$N  
adjustment range 调整幅度 |~r-VV(=  
administered exchange rate 受管制汇率 T5 (|{-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 '`3#FCg  
administration expenses 行政费用 @^xtxtjzux  
administration fee 手续费；行政费 1>"-!ADm  
administration in bankruptcy 破产管理 !bP%\)5  
administration order 遗产管理令 "!~o  
administrator 管理人；遗产管理人 ,
;_+o]  
administrator of the estate 遗产管理人 )P$|9<_q7x  
admission of debt 债项承认书 T1]?E]m{  
admission of proof 接纳债权证明 7Ml4u%?  
advance 放贷款项；垫付款项；预支款项；预付款项 h:nybLw?  
advance account 暂支帐目；预付款帐户 ikW[lefTq  
advance compensation 预付补偿金 t N{S;)q#X  
advance from shareholder 股东垫款 G
q^vto  
advance pending reimbursement 预支以待日后付还 sU"%,Q5  
advanced economy 先进经济体系 H_X^)\oJ  
advancement 预付；预付财产 9<6q(]U  
advances warrant 垫款令 ovdJ[bO  
advancing 贷出 >> zd  
adverse balance 逆差 Y3Fj3NwS  
adverse exchange 逆汇 O2?C *  
advertisement addressed to shareholders 在报章刊登的致股东通告 1@DC#2hPr  
advice for collection 托收通知书 >#w;67he2  
advice of drawing 提款通知书；汇票通知书 ZEAUoC1E1  
advice of payment 付款通知 SVZocTt  
Advisory Committee [Securities and Futures Commission] v1TFzcHl<  
谘询委员会〔证券及期货事务监察委员会〕 #;$]M4  
Advisory Committee on Diversification 经济多元化谘询委员会 xWxc1tT`  
affidavit 誓章；遗产申报誓章 93>4n\  
affidavit of no receipt 述明无收款的誓章 HeOdCr-PN  
affiliate 联号；联营公司；附属公司 ){*+s RBW  
affiliated company 附属公司；联号；联营公司 c2

y,zq|H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5&ku]l+  
affordability 负担能力 K]hp-QK<  
African Development Bank [AfDB] 非洲开发银行 "2l`XH  
after-acquired property 事后取得的财产 @1MnJP  
after-hours dealing 市后交易 "9wD|wsz  
after-tax profit 税后盈利；税后利润；税后溢利 p+;& Gg54  
agency agreement 代理协议 %{
@Q7  
agency expenses 代理机构的开支 FQ]/c#J  
agency fee 代理费 zaqX};b  
Agency Law 《代理法》 fSkDD>&  
agent 代理人；承销人 >?, Zn  
agent of company 公司代理人 `POzwYh  
agent's fee 代理人费；经纪费 wI$a1H  
aggregate 总计；总数；总体数字 {FNkPX  
aggregate amount 总款额；总额 `Mnu<)v  
aggregate assets and liabilities 总体资产与负债 rmiOeS`:  
aggregate at constant price 按固定价格计算的总体数字 s/E|Z1pg3  
aggregate demand 总需求 Xw-[Sf]p  
aggregate gross position 总持仓量 9;E=w+  
aggregate limit 总限额 q,vWu(.  
aggregate of salaries tax 合计薪俸税 ;-+q*@sa]  
aggregate performance 总体表现；总体业绩 or/gx3  
aggregate supply 总体供应 1~5DIU^  
aggregate surplus 总盈余 qN $t_  
aggregate total 整体总额 A&Y5z[p  
aggregate value 总值；合计价值 ;mkkaW,D*  
aggregated basis 合计基准 iwotEl0*{  
aggregated net chargeable income 合计应课税入息实额 Vw;Z0_C  
aggregation 合并计算；合计；总和 '<R>cN"  
aggregation of incomes of husband and wife 夫妇入息合并计算 R4m{D  
aggregation of property 财产的总和 aD^$v  
agio 差价；贴水 n
HseA  
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》 i[v4[C=WB!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment OT9]{|7  
《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》 rtV`Q[E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K~N$s"Qx  
《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》 &mwd0%4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E/P~HE{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .Z
pOYhk  
agreement for a settlement 授产协议 i
%hCV o  
agreement for assignment 转让协议 @5Xo2}o-Q  
agreement for sale 售卖协议；买卖协议 KdkA@>L!;  
agreement for sale and purchase 买卖协议 l8\UO<^fY  
agreement for the payment of interest 支付利息协议 \|]mClj#  
agreement for the repayment of money 还款协议 N3%X>*'  
agreement of reinsurance 再保险协议 2 !s&|lI  
Agricultural Bank of China 中国农业银行 %rzPh<>e  
air passenger departure tax 飞机乘客离境税 k }=<51c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 W>
K^55'  
airport tax 机场税 XKoY!Y\  
alcohol duty 酒精税 " kDiK`i  
alienation 让与；让渡；转让 J2YQdCL  
alimony 生活费；赡养费 jD: N)((  
All Ordinaries Index [AOI] 所有普通股指数 %;PpwI  
all risks 全险；综合险 Q7BbST+  
All Sales Record for Stock Market 《股票市场成交报告》 fB+L%+mr8  
Allied Capital Resources Limited 新联财务有限公司 {&  o^p!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t" .Ytz>  
allocation letter 拨款信件 ag-A}k>v  
allocation of fund 分配款项；预留款项 ~b f\fPm  
allocation of profit 利润分配；溢利分配 H_+n_r*  
allocation warrant 拨款令 T(b9b,ov)  
allotment 分配；配股 4&/CES  
allotment notice 股份配售通知；配股通知 JU 9GJ"
  
allotment of shares 股份分配 22g
h!F%)  
allowable 可获宽免；免税的 oBzl=N3<  
allowable business loss 可扣除的营业亏损 fab'\|Y   
allowable expenses 可扣税的支出 ,X4e?$7g  
allowance 免税额；津贴；备抵；准备金 d2rs+-  
allowance for debts 债项的免税额 #36QO  
allowance for depreciation by wear and tear 耗损折旧免税额 g^AQBF  
allowance for funeral expenses 殡殓费的免税额 N[%u>!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8v4}h9*F"7  
allowance for repairs and outgoings 修葺及支出方面的免税额 Sc)^k  
allowance to debtor 给债务人的津贴 >4:d
)  
alteration of capital 资本更改 ~>2uRjvkwB  
alternate trustee 候补受托人 k3~9;Z  
amalgamation 合并 &m5zd$6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .E4*>@M5  
ambit of charges 征税范围；收费范围 E5k
)~P`|  
amended valuation 经修订的估值 {o=?@$6C  
American Commodities Exchange 美国商品交易所 NGx3f3 9  
American Express Bank Limited 美国运通银行 6TtB3;5  
American Stock Exchange 美国证券交易所 8nz({Mb9Z  
amortization 摊销 U{U"%XdO  
amount due from banks 存放银行同业的款项 Q;M\fBQO}&  
amount due from banks abroad 存放海外银行同业的款项 ?,} u6tH  
amount due from holding companies 控股公司欠款 $3-vW{<  
amount due from local banks 存放本港银行同业的款项 ys[Li.s:  
amount due to banks 银行同业的存款 }F`|_8L*v)  
amount due to banks abroad 海外银行同业的存款 R.~[$G!  
amount due to holding companies 控股公司存款 e#"h@kZP  
amount due to local banks 本港银行同业的存款 +#O+%!  
amount due to outport banks 外埠银行同业的存款 aeqz~z2~8s  
amount for note issue 发行纸币的款额 VYvfx  
amount of bond 担保契据的款额 1!#85SMx  
amount of consideration 代价款额 %y1!'R:ZW  
amount of contribution 供款数额 55[ 4)*  
amount of indebtedness 负债款额 t@q'm.:uw<  
amount of principal of the loan 贷款本金额 +H)'(<  
amount of rates chargeable 应征差饷数额 Q8p6n  
amount of share capital 股本额 7_0p& 3  
amount of sums assured 承保款额 |)-kUu  
amount of variation 变动幅度 vOQ%f?%G\  
amount of vote 拨款数额 @Nu2 :~JO  
amount payable 应付款额 Z;BS@e  
amount receivable 应收款额 |P|B"I<?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;b~ S/  
analysis 分析 PwY/VGT  
ancillary risk 附属风险 tFN >]`Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 dzVi ~wt_&  
annual accounting date 年结日期 U|^xr~q!f-  
annual allowance 每年免税额；年积金；年度津贴；年津 h$cm:uks  
annual balance 年度余额 R4?>C-;  
annual disposable income 每年可动用收入 $a(-r-_Fi]  
annual estimates 周年预算 tne_]+  
annual fee 年费 sZ;|NAx)  
annual general meeting 周年大会 IqOg{#sm  
annual growth rate 年增率；每年增长率 *$f=`sj  
annual long-term supplement 长期个案每年补助金 Z\&f"z?L  
annual pensionable emolument 可供计算退休金的年薪 sD|l}f  
annual report 年报 4S_ -9&z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z;0~f<e%  
annual return 周年报表；周年申报表；每年报税表格 X{9^$/XsJ  
Annual Return Rules 《周年报表规则》 q z)2a2C  
annual review of consumer prices 每年消费物价回顾 |Uh8b %  
annual roll-forward basis 逐年延展方式 #&3,T1i`  
annual salary 年薪 rpNb.  
annual statement 年度报表；年度决算表 O-iE0t  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4{VO:(geZ  
annuitant 年金受益人  fXD+  
annuity 年金 KA3
U W  
annuity contract 年金合约 |tXA$}"L8  
annuity on human life 人寿年金 4l D$'`  
antecedent debt 先前的债项 UaT%tv>}8#  
ante-dated cheque 倒填日期支票 m[DQ;`Y  
anticipated expenditure 预期开支 tbrU>KCBD  
anticipated net profit 预期纯利 tgRj8 @  
anticipated revenue 预期收入 jhu &Wh  
anti-inflation measure 反通货膨胀措施 "c^!LV  
anti-inflationary stance 反通货膨胀立场 -,bFGTvYQ  
apparent deficit 表面赤字 tC[ZWL  
apparent financial solvency 表面偿债能力 , X5.|9  
apparent partner 表面合伙人 1.hWgWDP  
application for personal assessment 个人入息课税申请书 exRw, Nk4  
application of fund 资金应用 % rBzA<  
application to release as liquidator and to destruct the books of accounts and documents 1S{Biqi+  
申请免除清盘人职务及毁灭帐簿与文件 _e%D/}  
appointed actuary 委任精算师 b)wcGBS  
appointed auditor 委任核数师；委任审计师 SV7;B?e%Y  
appointed trustee 委任的受托人 !MbzFs~  
appointer 委任人 LoF/45|-<  
apportioned pro rata 按比例分摊 ^r}c&@  
apportionment 分配；分摊 ~.a"jYb7A}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ggso9ZlLu+  
apportionment formula 分摊方程式 Sp`l>BL  
apportionment of estate duty 遗产税的分摊 FO{=^I5YA  
appraisal 估价；评估 ycA<l"  
appreciable growth 可观增长 PKm|?kn{0(  
appreciable impact 显着影响 $l.*;h*  
appreciable increase 可观增长 r )|3MUj  
appreciation 增值；升值 l#)X/(?;  
appreciation against other currencies 相对其他货币升值 {UiSa'TR1b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `oRyw6Sko  
appreciation tax 增值税 3?OQ-7,  
appropriation 拨款；拨用；拨付 )p&g!qA  
appropriation account 拨款帐目 ^FCXcn9  
Appropriation Bill 拨款法案 &L|oqXE0L  
appropriation-in-aid system 补助拨款办法 q'3{M]Tk  
approved assets 核准资产 7h' C"rH  
approved basket stock 认可一篮子证券 ^2+Ex+  
approved budget 核准预算 UQVL)-Z  
approved charitable donation 认可慈善捐款 >XN[KPTa  
approved charitable institution 认可慈善机构 7iB!Uuc  
approved currency 核准货币；认可货币 C6+ 5G-Z  
approved estimates 核准预算 ?%kgfw@)  
approved estimates of expenditure 核准开支预算 yD[d%w  
approved overseas insurer 核准海外保险人 y\Wn:RR1[  
approved overseas trust company 核准海外信托公司 2+]5}'M  
approved pooled investment fund 核准汇集投资基金 @T1G#[C~t  
approved provident fund scheme 认可公积金计划 "Ih3  
approved provision 核准拨款 UpoSC  
approved redeemable share 核准可赎回股份 -@Ap;,=  
approved regional stock 认可地区性证券 Y,]Lk<Hm3  
approved retirement scheme 认可退休金计划 z/?* h  
approved subordinated loan 核准附属贷款 B-I4(w($  
arbitrage 套戥；套汇；套利 ?0qVyK_
1  
arbitrageur 套戥者；套汇者 s 6Wp"V(  
arbitrary amount 临时款项 0TN28:hcD  
arrangement 措施；安排；协定 so))J`ca)  
arrears 欠款 *,u3Wm|7  
arrears of pay 欠付薪酬 2=cx`"a$  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,05PYBc3  
articles of association 组织章程；组织细则；组织章程细则 y
<`5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LKN7Lkl  
ascertainment of profit 确定利润 manw;`Q  
"Asia Clear" “亚洲结算系统” RB>=#03  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K)SWM3r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #*A'<Zm  
Asian Development Fund [ADF] 亚洲发展基金 /<[0o]  
Asian dollar bond 亚洲美元债券 >a3m!`lq  
Asian dollar market 亚洲美元市场 q~`hn(S  
Asian dollar rate 亚洲美元利率 2mY!gVi  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <^S\&v1C_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Bc>j5^)8w  
asked price 沽盘；喊价；索价；卖方报价 m\teE]8x  
assessable income 应评税入息 4[ uqsJB  
assessable loss 应评税亏损 e=]SIR()`  
assessable profit 应评税利润 |mT%IR  
assessable value 应评税值 tFU4%c7V  
assessed profit 估定利润 ~DH9iB  
assessed value 经评估价值 EKc<|e,F  
assessment 评税；评定；估价；评税单 .jRI $vm  
assessment number 评税编号；估价编号 Y1r$;;sH  
assessment of additional tax 补加税评税 1UQ,V`y  
assessment of performance 业绩评估；实绩评价 xU'z>y4V$  
Assessor 评税主任 2H%9l@}u  
asset price bubbles 资产价格泡沫 18$d-[hX  
asset-backed securities 具资产保证的证券 H3wJ5-q(  
assets accretion 资产增值 \p^V~fy7rU  
assets and liabilities 资产与负债 G1|1Z5r  
assets betterment statement 资产递增表；资产改进表 jN6V`Wh_  
assets lending 实物放款；有抵押贷款 Lf_Y4a#  
assets of the company passing on the death 死者去世时转移的公司资产 n%Oi~7>  
assets pledged as security for liabilities 用作负债抵押的资产 ^^q&VL  
assets portfolio 资产投资组合 ~cU1 /CW8  
assets price 资产价格 d+n2 c`i  
assets quality 资产质素 {lK2yi  
assets realization 资产变现 HDm]njF%qQ  
assets refinancing arrangement 资产再集资安排 2gWR2 H@  
assets securitization 资产证券化 wd:Yy  
assets situated outside Hong Kong 在香港以外地方的资产  9qX$  
assets stripping 削减资产；拆卖资产 h!tpi`8\z  
assets value 资产值 2EgvS!"  
assignee 承让人 , ['}9:f9  
assignment 转让；转让书；转让契 4U2{1aN`  
assignment of interest 权益转让 lpT&v;$`  
assignment of letters patent and trade mark 专利证书及商标转让 &M-vKc"d  
assignment of property 物业转让；物业转让书 5OM#_.p  
assignment right 转让权 fW= N  
assignor 转让人 .0dGS  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 qrMED_(D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .2I?^w&j+  
associate member 附属会员 &C'^YF_^0  
associated body corporate 相联法人团体 bvD}N<>3N  
associated company 相联公司；联属公司 Z+B*V)a=  
associated corporation 相联法团 |s3;`Nxu7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m|NZ093d  
公认会计师公会〔英国〕 u|KjoO   
Association of Futures Exchange Brokers 香港期货经纪协会 Na@bXcz)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z?P^Y%ls  
association of underwriters 承保人组织 hpf0fU  
assumption of control 接管 loA/d  
assurance 担保；保险；转易；转易书 <NZPLo F  
assurance of interest 权益的转易 #7;
?Ls  
at 19XX price 按一九ＸＸ年价格计算 e5mu-  
at a discount 按赔价计算；按贴水价格计算；打折扣 <^s31.&p  
at a premium 按溢价计算；按升水价格计算 8K4^05*S
 
at call 通知付款；按通知 *+v*VH  
at constant market price 按固定市价计算 I<}% L V  
at constant price 按固定价格计算 lIyMNw  
at cost 按成本计算 9L$OSy|  
at current market price 按当时市价计算；按现时市价计算 -!!]1\S*Y  
at current price 按当时价格计算；按现时价格计算 [4?r0vO  
at factor cost 按要素成本计算；按生产要素成本计算 ~d7t\
S  
at money-of-the-day price 按付款当日价格计算 2l?^\9&
 
at or better 按指定或较佳价位〔买卖指令〕 iM
!Ya!  
at par 按面值计算；平价 b}TvQ+W]2  
at sight 见票即付 h6k" D4o\  
at the close 按收市盘 -1Tr!I:1  
at the opening 按开市盘 pL1ABvBB  
attestation 见证；见证条款 FzX ;~CA  
at-the-money option 平价期权 :|s;2Y  
attorney 受权人；受托代表人 7he,(V  
attornment 新拥有人承认书 ybiTWM  
attributable profit 可归属利润 Zq85q  
attributable share value 可归属股份价值 _y[C52,  
Auckland Stock Exchange 奥克兰证券交易所 %TQ4ZFD3  
auction 拍卖 Hi={(Z5tC4  
auctioneer 拍卖商 YCiG~y/~  
audit 审计；核数 g7]S  
Audit Commission 审计署 0a89<yX  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] y\^zxG*]'  
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〕 3%'`^<-V  
audit review 帐目审查 [T_[QU:A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AVQcD`V3B  
audited account 审计帐目；经审计的帐目 =h4uN,  
audited annual account 经审计的周年帐目 %cn1d>M+I  
audited balance sheet 经审计的资产负债表 3R<r[3WP  
auditor 核数师；核数主任；审计师 *d C|X  
auditor's certificate 核数师证明书；审计师证明书 Ld*Ds!*'/  
auditor's report 核数师报告；审计师报告 o4p5`jOG@  
Aussie bond 澳元债券 'S6zkwC]  
austerity budget 紧缩预算 |iUF3s|?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 C&Q[[k"kb  
Australia All Ordinaries Index 澳洲所有普通股票指数 c9[{P~y  
Australian Dollar [AUD] 澳元 .\oW@2,RA9  
Australian Options Market 澳大利亚期权市场 esTL3 l{[  
Australian Securities Commission 澳洲证券事务监察委员会 R?)Yh.vi=t  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  it H  
Australian Stock Exchange 澳大利亚证券交易所 }Q:
CZ  
Austrian Schilling [ATS] 奥地利先令 %T
Fsk  
authentication 认证；鉴证 S*G^U1Sc+  
authority to purchase 委托购买证；委购书 3\Xk)a_  
authorization 认可；核准；授权；授权书 >oq\`E  
authorization by direction 指示授权 O:GPuVb\  
authorization by instruction 指令授权 IrYj#,xJ  
authorization by warrant 令状授权 ^ulgZ2BQ|  
authorization of unit trust 单位信托的认可 DtBvfYO8)>  
authorized agent 指定代理人 b)IQa,enH  
authorized capital 法定资本 q'S[TFMNE  
authorized clerk 出市员 r
jn:E  
authorized dealer 认可交易商 iuWUr?`\  
authorized financial institution 认可财务机构 $A~aNI  
authorized fund 认可基金 6P@K]jy& n  
authorized fund house 获授权的基金公司；认可基金公司 vWmt<E|e  
authorized institution 认可机构 uzQj+Po  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 O\Y*s  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 " TCJT390  
authorized insurer 获授权保险人；获认可承保人 TqN@l\  
authorized investment 特准投资项目 2|?U%YrHWs  
authorized person 获授权人 ~c v|,  
authorized representative 获授权代表 ]lKUpsQI  
authorized share capital 法定股本 a\m=E#G  
automated quotation system 自动报价系统
,k.")  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] L:_{bE|TY  
自动交易系统〔香港期货交易所有限公司〕 i;~.kgtq4  
automatic adjustment mechanism 自动调整机制 &&$*MHJ  
automatic adjustment system 自动调整系统 !lg_zAV  
Automatic Clearing House 自动票据交换所 l@w\ Vxr  
automatic exchange rates accumulation system 自动化汇率累集系统 Tr>_R%bK  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -}xK> ["  
automatic teller machine [ATM] 自动柜员机 ._p2"<  
autopay 自动转帐 +(Hp ".gU  
available assets 可用资产 jHT^I as  
available fiscal reserve 现存财政储备 ~b*|V  
available profit 可用利润 <J~6Q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 !ckluj  
average 平均；平均数；海损 tol-PJS}  
average basic salary 平均基本薪金 DJdhOLx  
average consumer expenditure 平均消费开支；一般消费开支 eCJtNPd  
average cost 平均成本 ;K l'[~z  
average cost of land production 增辟土地平均成本 8@;R2]Q  
average daily turnover 平均每日成交额 n=DmdQ}  
average daily wage rate 平均每日工资率 d$\n@}8eZp  
average expenditure pattern 平均开支模式 \COoU("  
average growth rate 平均增长率 (oCpQDab@  
average net fixed assets 固定资产平均净值 #Q_Scxf  
average of relatives 相对价格平均数 ?gAwMP(>  
average price 平均价格 bly `mp8#  
average propensity to consume 平均消费倾向；一般消费倾向 oEZhKVyc.y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^Hf?["m^@  
average rate 平均率 \{*`-Pv  
average revenue 平均收入；平均收益 OP(om$xm  
average stock 平均库存；平均存货 Z *tHZ7b  
average yearly rent 平均年租 FN26f*/  
avoidance of double taxation 避免双重课税 .j)DE}[q>  
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 Hjs#p{t[  
!*qQ7  
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