一些有用的会计术语(也不知道发的地方对不对)A

A: bEO\oS  
A share Ａ股；甲类股份 `N;}Gf-'  
abatement of tax 减税；减扣免税额 KmF"
Ccc  
ABN AMRO Bank N.V. 荷兰银行 tc-pVw:TV  
above-the-line expenditure 线上项目支出；经常预算支出 {WokH;a/
 
above-the-line receipt 线上项目收入；经常预算收入 yg}zK>j^vC  
ABSA Asia Limited 南非联合亚洲有限公司 }~B@Z\`O  
absolute change 绝对数值变更 f3r\X  
absolute expenditure 实际开支 8w,+Y]X<P[  
absolute guideline figure 绝对准则数字 ++>HU{  
absolute interest 绝对权益 =*paa  
absolute order of discharge 绝对破产解除令 ;4(ULJ*  
absolute profit margin 绝对利润幅度 [D;wB|+,  
absolute value 实值；绝对值 ENx1)]  
absolutely vested interest 绝对既得权益 P:lmQHls+  
absorbed cost 已吸收成本；已分摊成本 >z{*>i,m1  
absorption 吸收；分摊；合并 h=?V)WSM  
absorption rate 吸收率；摊配率；分摊率 0`WjM2So  
ACB Finance Limited 亚洲商业财务有限公司 ]|H`?L  
acceptable form of reciprocity 合理的互惠条件 [N@t/^gRC  
acceptable rate 适当利率；适当汇率 ,)&ansN  
acceptance agreement 承兑协议 4lM)
ZDg  
acceptance for honour 参加承兑 ^|^ywgK  
acceptor 承兑人；接受人；受票人 \,n|V3#G  
acceptor for honour 参加承兑人 $ ,:3I*}be  
accident insurance 意外保险 ,Yp+&&p.  
Accident Insurance Association of Hong Kong 香港意外保险公会 MWGs:tpL4  
accident insurance scheme 意外保险计划 %|
"
0p3  
accident year basis 意外年度基准 ~mSW.jy}=-  
accommodation 通融；贷款 _cRCG1
CJ  
accommodation bill 通融票据；空头票据 OM>,1;UH]  
accommodation party 汇票代发人 H[WsHq;T+9  
account balance 帐户余额；帐户结余 Q>ZxJ!B<k  
account book 帐簿 D,3Kx ^  
account collected in advance 预收款项 f6of8BOg  
account current book 往来帐簿 biLN
R"/E  
account of after-acquired property 事后取得的财产报告 wo#,c(  
account of defaulter 拖欠帐目 o[ Je  
account payable 应付帐款 lRk
)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "_
f~8f`y  
account receivable 应收帐款 K'6NW:zp~  
account receivable report 应收帐款报表 TmS-w  
account statement 结单；帐单；会计财务报表 B5A/Iv)2  
account title 帐户名称；会计科目 4ZUTF3  
accountant's report 会计师报告
N1',`L5  
Accountant's Report Rules 会计师报告规则 @sr~&YhA  
accounting and auditing procedure 会计与审计程序；会计与核数程序 x>]14bLz  
Accounting Arrangements 《会计安排》 W>E/LBpE4  
accounting basis 会计基础 &g.do?  
accounting by Official Receiver 破产管理署署长呈交的帐目 74wDf  
Accounting Circular 《会计通告》 Yy 8?X9r.  
accounting class 会计类别 k#g` n3L  
accounting date 记帐日期；会计结算日期 Nc da~h Q  
accounting for money 款项核算 '5)PYjMnH  
Accounting Officer 会计主任 FHK{cE  
accounting period 会计报告期；会计期 /Kd9UQU  
accounting policy 会计政策；会计方针 ZLGglT'EW>  
accounting practice 会计惯例 ez-jVi-Fi  
accounting principle 会计准则 6(1S_b=a  
accounting record 会计记录 c%+_~iBUN  
accounting report 会计报告 94}y,\S~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mx!EuF$I  
Accounting Society of China 中国会计学会 p9y@5z  
accounting statement 会计报表 ]3\%i2NM  
accounting system 会计制度；会计系统 L%`MoTpKq  
accounting transaction 会计事项；帐务交易 D#k ~lEPub  
accounting treatment 会计处理 J*Q+$Ai~  
accounting year 会计年度 e~ZxDAd  
accretion 增值；添加 B'v~0Kau  
accrual 应计项目；应累算数目 dFl8'D  
accrual basis 应计制；权责发生制 %
HD0N&  
accrual basis accounting 应计制会计；权责发生制会计 r [E4/?_  
accrue 应累算；应计 *}'3|e4w}  
accrued benefit 应累算利益 LTTMxiq[*  
accrued charges 应计费用 1wg#4h43l  
accrued cumulative preference share dividend 应累算的累积优先股股息 RxA:>yOPn  
accrued expenses 应累算费用 zN&m-nrw  
accrued interest payable 应付利息；应计未付利息 pt%*Y.)az  
accrued interest receivable 应收利息；应计未收利息 CklIrD{  
accrued right 累算权益 [$D%]]/,  
accruing profit 应累算的利润 .O&[9`"'  
accumulated fiscal reserve 累积财政储备 )B9/P>c  
accumulated profit 累积利润；滚存溢利 ;r BbLM`  
accumulated reserve 累积储备 M#.dF{%%  
accumulation of surplus income 累积收益盈余 !DkIM}.  
acquired assets 既得资产 m2\[L/W]  
acquisition 收购；购置；取得 %w;
wQ_  
acquisition cost 购置成本 B.4Or]  
acquisition expenses 购置费用 "!R*f $  
acquisition of 100% interest 收购全部股权 ~hb;kc3  
acquisition of control 取得控制权 Se.qft?D%(  
acquisition of fixed assets 购置固定资产 =bOMtQ]  
acquisition of shell “买壳” 9hei8L:  
acquisition price 收购价
yS.)l  
act of God 天灾 b=kY9!GN,v  
acting partner 执事合伙人 Fu>;hx]s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 w$0*5n>)  
active partner 积极参与的合伙人 MP p   
active trading 交投活跃 k{ $,FQ4  
actual circulation 实际流通 ?!u9=??  
actual cost 实际成本 -HvJ&O.V$  
actual expenditure 实际开支；实际支出 JYnyo$m/  
actual income 实际入息；实际收入；实际收益 >?jmeD3u  
actual market 现货市场 v)aV(Oa  
actual price 现货价；实际价格 e\._M$l  
actual profit 实际利润 T>irW(  
actual quotation 实盘；实际价位；实际报价 EY@KWs3"H  
actual year basis 按实际年度计算 3$3
%W<&^  
actuals 实货 BKK@_B"  
actuarial investigation 精算调查 }_D{|!!!T  
actuarial principle 精算原则 |fY#2\)Yx  
actuarial report 精算师报告 LX}|%- iv  
Actuarial Society of Hong Kong 香港精算学会 5O~;^0iC  
actuarial valuation 精算师估值 DAy|'%rF1-  
actuary 精算师 SC--jhDZ  
ad referendum agreement 暂定协议；有待覆核的协定 #n+sbx5~
7  
ad valorem duty 从价税；按值征税 lNMJcl3  
ad valorem duty system 从价税制 cR/e Zfl  
ad valorem fee 从价费 BkB9u&s^  
ad valorem tariff 从价关税
AMN`bgxW  
additional allowance 额外免税额 . |`)k  
additional amount for unexpired risk 未过期风险的额外款额 y\:,.cZ+TQ  
additional assessable profit 补加应评税利润 .*?)L3n+t  
additional assessment 补加评税 E)]emeGd  
additional commitment 额外承担 x[R?hS,0t  
additional commitment vote 额外承担拨款 *fSX3Dk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Mo]iVj8~  
additional dependent parent allowance 供养父母额外免税额 }OSfC~5P  
additional provision 额外拨款 u4xJ-Vu  
additional stamp duty 附加印花税 _)~|Z~  
additional tax 补加税罚款；补加税款 z=4E#y`?U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @"iNjqxh  
adjudged bankrupt 被裁定破产 ^y~oXS(  
adjudicated bankrupt 裁定破产人 0Qg%48u
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =H"%{VeC5  
adjudication of bankruptcy 裁定破产；宣告破产 HS|x  
adjudication of insolvency 裁定无力偿还债务 fN 1:'d  
adjusted actual 经调整的实数；调整后的实数 qz 29f  
adjusted current assets 经调整的流动资产；调整后的流动资产 hysxHOL  
adjusted figure 经调整的数字；调整后的数额 5;[0Q  
adjusted liabilities 经调整的负债；调整后的负债 Y5TBWcGU%  
adjusted loss 经调整的亏损；调整后的亏损 0.#%KfQ  
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 &A^2hPe}  
adjusted profit 经调整的利润；调整后的利润 /sVmQqVY  
adjusted surplus 经调整的盈余额；调整后的盈余额 ktv{-WG2_  
adjusted value 经调整的价值；调整后的价值 M<@9di7c  
adjustment 调整；修订；理算〔保险〕 HPK}Z|Vl  
adjustment centre 调剂中心 )EG-
xo@X  
adjustment lag 调整过程的时间差距；调整时差 d%Ku'Jy  
adjustment mechanism 调整机制 d_98%U+u  
adjustment of loss 亏损调整 |h:3BV_  
adjustment process 调整过程；调整程序 QY
Wl`Yqf  
adjustment range 调整幅度 K=2j}IPe  
administered exchange rate 受管制汇率 vw` '9~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ND5E`Va5R  
administration expenses 行政费用 gKb5W094@  
administration fee 手续费；行政费 YC}$O2  
administration in bankruptcy 破产管理 tI2p-d9B  
administration order 遗产管理令 U7G|4(  
administrator 管理人；遗产管理人 b*a}~1  
administrator of the estate 遗产管理人 )sapUnqrlR  
admission of debt 债项承认书 16I(S  
admission of proof 接纳债权证明 4W+nSv  
advance 放贷款项；垫付款项；预支款项；预付款项 q5w)i  
advance account 暂支帐目；预付款帐户 qxD<mZ@-R0  
advance compensation 预付补偿金 4_S%K&  
advance from shareholder 股东垫款 iainl@3Qj  
advance pending reimbursement 预支以待日后付还 i4 tW8Il  
advanced economy 先进经济体系 m$$98N  
advancement 预付；预付财产 !?)iP  
advances warrant 垫款令 *Xd_=@L&B  
advancing 贷出 W&^2Fb  
adverse balance 逆差 fGLOXbsA  
adverse exchange 逆汇 5{6ebq55"  
advertisement addressed to shareholders 在报章刊登的致股东通告 4>@-1nt}  
advice for collection 托收通知书 o6;VrpaNi  
advice of drawing 提款通知书；汇票通知书 JGk,u6K7  
advice of payment 付款通知 o=(>#iVM  
Advisory Committee [Securities and Futures Commission] /t?(IcP5  
谘询委员会〔证券及期货事务监察委员会〕 ;d
>  
Advisory Committee on Diversification 经济多元化谘询委员会 %n#^#:  
affidavit 誓章；遗产申报誓章 <kor;exeJ  
affidavit of no receipt 述明无收款的誓章 ts0K"xmY\c  
affiliate 联号；联营公司；附属公司 L:EJ+bNG  
affiliated company 附属公司；联号；联营公司 ,K[B/tD{j  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c[0$8F>  
affordability 负担能力 3'2}F%!Mv  
African Development Bank [AfDB] 非洲开发银行 %25_  
after-acquired property 事后取得的财产 }c,}+{q
 
after-hours dealing 市后交易 -.WVuc`  
after-tax profit 税后盈利；税后利润；税后溢利 ByZ.!~  
agency agreement 代理协议 f:g<Bz=u)*  
agency expenses 代理机构的开支 >Y< y]vM:  
agency fee 代理费 JGD{cr[S  
Agency Law 《代理法》 efP2C\  
agent 代理人；承销人 aa1XY&G"!  
agent of company 公司代理人 L=}U
ApK  
agent's fee 代理人费；经纪费 @w:sNX
z-  
aggregate 总计；总数；总体数字 Vt
4}!b(O  
aggregate amount 总款额；总额 bvR*
sT#rg  
aggregate assets and liabilities 总体资产与负债 _?_Svx2  
aggregate at constant price 按固定价格计算的总体数字 7"JU)@ U]  
aggregate demand 总需求 FZmYv%J  
aggregate gross position 总持仓量 c\4n7m,y  
aggregate limit 总限额 A?|cJ"N  
aggregate of salaries tax 合计薪俸税 @+X}O/74  
aggregate performance 总体表现；总体业绩 cCV"(Oo[H|  
aggregate supply 总体供应 |I+E`,n"b  
aggregate surplus 总盈余 L}a3!33)C  
aggregate total 整体总额 n8G#TQrAE  
aggregate value 总值；合计价值 1I
^Sv  
aggregated basis 合计基准 d8RpL{9\7  
aggregated net chargeable income 合计应课税入息实额 FvI`S>  
aggregation 合并计算；合计；总和
_@prv7e  
aggregation of incomes of husband and wife 夫妇入息合并计算 -;`W"&`ss  
aggregation of property 财产的总和 JcVq%~{M  
agio 差价；贴水 'HcDl@E  
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》 IfXLnD^||  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4l`gAE$  
《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》 NxX1_d  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hy)RV=X  
《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》 ycAQPz}=I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0~1P&Qs<  
《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/
PS(`  
agreement for a settlement 授产协议 eu:_V+  
agreement for assignment 转让协议 rzBWk  
agreement for sale 售卖协议；买卖协议 eXaDx%mM  
agreement for sale and purchase 买卖协议 *-Yw0Y[E  
agreement for the payment of interest 支付利息协议 6Rf5  
agreement for the repayment of money 还款协议 G\NCEE'A  
agreement of reinsurance 再保险协议 Ul'G g  
Agricultural Bank of China 中国农业银行 y14@9<~9  
air passenger departure tax 飞机乘客离境税 hB+ t pa  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O46/[{p+8  
airport tax 机场税 HYH!;  
alcohol duty 酒精税 M1M]]fT0ME  
alienation 让与；让渡；转让 2$ rq  
alimony 生活费；赡养费 zXCIn  
All Ordinaries Index [AOI] 所有普通股指数 5y'Yosy:  
all risks 全险；综合险 d#tUG~jc  
All Sales Record for Stock Market 《股票市场成交报告》 ]1[;A$7  
Allied Capital Resources Limited 新联财务有限公司 r/T DU[`&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]/']{*T1  
allocation letter 拨款信件 C/Z"W@7#;  
allocation of fund 分配款项；预留款项 <FK><aA_i*  
allocation of profit 利润分配；溢利分配 fytx({I .a  
allocation warrant 拨款令 D?'y)](  
allotment 分配；配股 {LeEnh-  
allotment notice 股份配售通知；配股通知 j&pgq2Kl  
allotment of shares 股份分配 ZD{srEa/a  
allowable 可获宽免；免税的 F1=+<]!  
allowable business loss 可扣除的营业亏损 >D;hT*3  
allowable expenses 可扣税的支出 W<L6,  
allowance 免税额；津贴；备抵；准备金 u@EM,o  
allowance for debts 债项的免税额 @ih}x  
allowance for depreciation by wear and tear 耗损折旧免税额 M5V1j(URE  
allowance for funeral expenses 殡殓费的免税额 Chup %F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |Q;o538  
allowance for repairs and outgoings 修葺及支出方面的免税额 "p{'984r<  
allowance to debtor 给债务人的津贴 3$cF)5Vf  
alteration of capital 资本更改 f)x}_dw%  
alternate trustee 候补受托人 NHF?73:  
amalgamation 合并 YeLOd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^-!HbbVv  
ambit of charges 征税范围；收费范围 }(K6 YL  
amended valuation 经修订的估值 ;" *`  
American Commodities Exchange 美国商品交易所 0mh8.  
American Express Bank Limited 美国运通银行 `RcNqPY#S  
American Stock Exchange 美国证券交易所 ks;wc"k"  
amortization 摊销 (<Xdj^v  
amount due from banks 存放银行同业的款项 2>k)=hl:  
amount due from banks abroad 存放海外银行同业的款项 U
08?*{  
amount due from holding companies 控股公司欠款 C#&6p0U  
amount due from local banks 存放本港银行同业的款项 )''wu\7A)'  
amount due to banks 银行同业的存款 7nz
+
n#  
amount due to banks abroad 海外银行同业的存款 1}E@lOc  
amount due to holding companies 控股公司存款 d6EY'*0  
amount due to local banks 本港银行同业的存款 WN#lfn8 7  
amount due to outport banks 外埠银行同业的存款 }YP7x|  
amount for note issue 发行纸币的款额 Zbh]OCN  
amount of bond 担保契据的款额 O97bgj]  
amount of consideration 代价款额 q'U5QyuC  
amount of contribution 供款数额 qo-F9u1J  
amount of indebtedness 负债款额 y UAn~!s  
amount of principal of the loan 贷款本金额 A'1AU:d  
amount of rates chargeable 应征差饷数额 Sp,Q,Q4  
amount of share capital 股本额 @a\SR'8  
amount of sums assured 承保款额 ~!F4JRf  
amount of variation 变动幅度 '5/}MMT  
amount of vote 拨款数额 )K>@$6H+2  
amount payable 应付款额 78CJ  
amount receivable 应收款额 }@%ahRGx%9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6QXQ<ah"  
analysis 分析 q)ql]iH  
ancillary risk 附属风险 kO_XyC4(  
annual account 周年帐目；周年帐目报表；年度决算；年结 B"9hQb  
annual accounting date 年结日期 Cw&D}  
annual allowance 每年免税额；年积金；年度津贴；年津 YG~ o  
annual balance 年度余额 E 'JC  
annual disposable income 每年可动用收入 (Q8?)  
annual estimates 周年预算 pptM&Y  
annual fee 年费 !5%5]9'n@*  
annual general meeting 周年大会 Rgfhs[Z  
annual growth rate 年增率；每年增长率 !NLvo_[Y  
annual long-term supplement 长期个案每年补助金 \41)0,sEy  
annual pensionable emolument 可供计算退休金的年薪 $7&l6~sMQ  
annual report 年报
T#G<?oF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rk,1am:cg  
annual return 周年报表；周年申报表；每年报税表格 PT#eXS9_  
Annual Return Rules 《周年报表规则》 j'Y"/<  
annual review of consumer prices 每年消费物价回顾 Eu/y">;v#  
annual roll-forward basis 逐年延展方式 xGEmrE<;  
annual salary 年薪 B UQn+;be  
annual statement 年度报表；年度决算表 )s<WG}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 XyM(@6,'  
annuitant 年金受益人 |1+(Ny.%k  
annuity 年金 aaz"`,7_  
annuity contract 年金合约 PIEW\i  
annuity on human life 人寿年金 8| e$  
antecedent debt 先前的债项 |\%F(d330  
ante-dated cheque 倒填日期支票 noh|/sPMD  
anticipated expenditure 预期开支 mKq<'t]^k  
anticipated net profit 预期纯利 4Wla&yy  
anticipated revenue 预期收入 _TOi [GT  
anti-inflation measure 反通货膨胀措施 ,t%CK!8  
anti-inflationary stance 反通货膨胀立场 ?D(FNd  
apparent deficit 表面赤字 `[@^m5?b-  
apparent financial solvency 表面偿债能力 K)Zkj"y  
apparent partner 表面合伙人 6<s(e_5f  
application for personal assessment 个人入息课税申请书 r'd:SaU+  
application of fund 资金应用 $35,\ZO>  
application to release as liquidator and to destruct the books of accounts and documents }*.:Hv"  
申请免除清盘人职务及毁灭帐簿与文件 p584)"[*t  
appointed actuary 委任精算师 eMN+qkvH  
appointed auditor 委任核数师；委任审计师 ~)wwX:;B_  
appointed trustee 委任的受托人 hg&w=l  
appointer 委任人 ?..i4  
apportioned pro rata 按比例分摊 DhWWN>I  
apportionment 分配；分摊 EvqUNnjR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &gWMl`3^*!  
apportionment formula 分摊方程式 q8?
=*1g  
apportionment of estate duty 遗产税的分摊 z[qdmx^  
appraisal 估价；评估 VR4E 2^  
appreciable growth 可观增长 ]{|fYt_-  
appreciable impact 显着影响 n9kd2[s|  
appreciable increase 可观增长 [_ M6/  
appreciation 增值；升值 p*pn@z  
appreciation against other currencies 相对其他货币升值 [xtK"E#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZI58XS+  
appreciation tax 增值税 zP:~O  
appropriation 拨款；拨用；拨付 #)_J)/h  
appropriation account 拨款帐目 :3a&Pb*PL  
Appropriation Bill 拨款法案 e
zcS[r  
appropriation-in-aid system 补助拨款办法 [i(Cl}  
approved assets 核准资产 ;Ze"<U  
approved basket stock 认可一篮子证券 /&D'V_Q`*  
approved budget 核准预算 >oft :7p  
approved charitable donation 认可慈善捐款 4ef*9|^x#  
approved charitable institution 认可慈善机构 0\5M^:8i3  
approved currency 核准货币；认可货币 n> MD\ZS  
approved estimates 核准预算 +"YTCzv;t  
approved estimates of expenditure 核准开支预算 m!#_CQ:  
approved overseas insurer 核准海外保险人 A$7Eo`Of  
approved overseas trust company 核准海外信托公司 CV!;oB&  
approved pooled investment fund 核准汇集投资基金 gI)w^7Gi  
approved provident fund scheme 认可公积金计划 _&W0e}4  
approved provision 核准拨款 $42Au2Jg  
approved redeemable share 核准可赎回股份 '"` Lv/  
approved regional stock 认可地区性证券 C!!mOAhJ
 
approved retirement scheme 认可退休金计划 tCWJSi`IJ  
approved subordinated loan 核准附属贷款 =LXvlt'Q34  
arbitrage 套戥；套汇；套利 ZJ^s}  
arbitrageur 套戥者；套汇者 } c{Fa&  
arbitrary amount 临时款项 i[^k.W3gf  
arrangement 措施；安排；协定 rW:iBq  
arrears 欠款 5{')GTdX>  
arrears of pay 欠付薪酬 &bB6}H(  
arrears of revenue 逾期未收税款；逾期未收的帐项 b\1+kB/8  
articles of association 组织章程；组织细则；组织章程细则 R `;o!B}[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;US83%*  
ascertainment of profit 确定利润 jZrY=f  
"Asia Clear" “亚洲结算系统” j: <t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -{!&/;Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 BwJNi6,  
Asian Development Fund [ADF] 亚洲发展基金 NtHbwU,  
Asian dollar bond 亚洲美元债券 v-ThdE$G#  
Asian dollar market 亚洲美元市场 N%O
[  
Asian dollar rate 亚洲美元利率 }g}6qCv7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >[K0=nA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e:qo_eSC^-  
asked price 沽盘；喊价；索价；卖方报价 u-lrTa""z  
assessable income 应评税入息 9^oo-,Su_  
assessable loss 应评税亏损 ll_}&
a0G  
assessable profit 应评税利润 *0O<bm  
assessable value 应评税值 7k>zuzRyF  
assessed profit 估定利润 ^Ss<X}es-  
assessed value 经评估价值 _=uviMuE  
assessment 评税；评定；估价；评税单 {&uT3*V1  
assessment number 评税编号；估价编号 P2>:p%Z
  
assessment of additional tax 补加税评税 *h2`^Z  
assessment of performance 业绩评估；实绩评价 vsH3{:&;"P  
Assessor 评税主任 ja?s@Y}-9s  
asset price bubbles 资产价格泡沫 \F[n`C"Is  
asset-backed securities 具资产保证的证券 4*iHw+%mq  
assets accretion 资产增值 l7ZB3'  
assets and liabilities 资产与负债 .U<F6I:<md  
assets betterment statement 资产递增表；资产改进表 ?C}sR:K/  
assets lending 实物放款；有抵押贷款 E$w#+.QP  
assets of the company passing on the death 死者去世时转移的公司资产 )R~a;?T_c0  
assets pledged as security for liabilities 用作负债抵押的资产 iNX
Fk4  
assets portfolio 资产投资组合 6>s=CiZB  
assets price 资产价格 4X*Q6rW  
assets quality 资产质素 :xM}gPj"  
assets realization 资产变现 A9t8`|1"%H  
assets refinancing arrangement 资产再集资安排 _1P`]+K\D$  
assets securitization 资产证券化 zb>;?et;)  
assets situated outside Hong Kong 在香港以外地方的资产 )XpVu  
assets stripping 削减资产；拆卖资产 GJvp{U}y9I  
assets value 资产值 |f<9miNu  
assignee 承让人 *(icR  
assignment 转让；转让书；转让契 RYH)AS4w'  
assignment of interest 权益转让 +|9f%f6vp  
assignment of letters patent and trade mark 专利证书及商标转让 5E`JD  
assignment of property 物业转让；物业转让书 iyc$)"w  
assignment right 转让权 } #qQ2NCH  
assignor 转让人 .ots?Ns  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N2T&,&,t  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w]F!2b!  
associate member 附属会员 *.o"ZVl  
associated body corporate 相联法人团体 ?]5Ix1  
associated company 相联公司；联属公司 -8/JP  
associated corporation 相联法团 aV#h5s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $,@JYLC2  
公认会计师公会〔英国〕 pu#[pa  
Association of Futures Exchange Brokers 香港期货经纪协会 gX_SKy  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 c`ftd>]  
association of underwriters 承保人组织 L/%Y#  
assumption of control 接管 ncj!KyU  
assurance 担保；保险；转易；转易书 ~pRs-  
assurance of interest 权益的转易 \W
X@PfL  
at 19XX price 按一九ＸＸ年价格计算 AJdp6@O+  
at a discount 按赔价计算；按贴水价格计算；打折扣 -zdmr"CA  
at a premium 按溢价计算；按升水价格计算 :Pf>Z? /d  
at call 通知付款；按通知 pjdo|  
at constant market price 按固定市价计算 (Igu:=  
at constant price 按固定价格计算 KJX>DL 9\  
at cost 按成本计算 zQ_z7FJCB  
at current market price 按当时市价计算；按现时市价计算 7VY8CcL  
at current price 按当时价格计算；按现时价格计算 _Z$?^gn  
at factor cost 按要素成本计算；按生产要素成本计算
[83>T ,  
at money-of-the-day price 按付款当日价格计算 F)7j@h^
 
at or better 按指定或较佳价位〔买卖指令〕 x)$2nonM  
at par 按面值计算；平价 >8(jW  
at sight 见票即付 u-:MVEm  
at the close 按收市盘 .lr
5!Stb  
at the opening 按开市盘 %mu>-hac  
attestation 见证；见证条款 M9DgO4xl  
at-the-money option 平价期权 R+uw/LG  
attorney 受权人；受托代表人 =|"=l1  
attornment 新拥有人承认书 tpZ->)1  
attributable profit 可归属利润 x9D/s`!  
attributable share value 可归属股份价值 fK"iF@=Z`  
Auckland Stock Exchange 奥克兰证券交易所 86qcf"?E  
auction 拍卖 *Dc@CmBr  
auctioneer 拍卖商 {Xv3:"E"O  
audit 审计；核数 v^TkDf(Oz  
Audit Commission 审计署 WN\PX!K9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >jKjh!`)!e  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 "koo` J  
audit review 帐目审查 `O n(v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 V:>`*tlh  
audited account 审计帐目；经审计的帐目 B:nK)"{  
audited annual account 经审计的周年帐目 /B[}I}X  
audited balance sheet 经审计的资产负债表 c=aO5(i0  
auditor 核数师；核数主任；审计师 N|<bVq%  
auditor's certificate 核数师证明书；审计师证明书 ^vaL8+  
auditor's report 核数师报告；审计师报告 yquAr$L!  
Aussie bond 澳元债券 G
V>&g  
austerity budget 紧缩预算 Wc\+x1:8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ayeCi8
  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q.E_:=*H  
Australian Dollar [AUD] 澳元 x`L+7,&n  
Australian Options Market 澳大利亚期权市场 `;/XK,m-  
Australian Securities Commission 澳洲证券事务监察委员会 gwq`_/d}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 dm& /K 4c  
Australian Stock Exchange 澳大利亚证券交易所 7_%2xewV|  
Austrian Schilling [ATS] 奥地利先令 ~1ps7[  
authentication 认证；鉴证 t)'dF*L  
authority to purchase 委托购买证；委购书 CW;m  
authorization 认可；核准；授权；授权书 p&O8qAaO  
authorization by direction 指示授权 ~#4~_d.=L  
authorization by instruction 指令授权 I=5dYq4 l  
authorization by warrant 令状授权 `)2[ST  
authorization of unit trust 单位信托的认可 ^Et,TF\  
authorized agent 指定代理人 kC31$jMC3!  
authorized capital 法定资本 O]bKNA.5  
authorized clerk 出市员 i7s\CY  
authorized dealer 认可交易商 /tzlbI]z  
authorized financial institution 认可财务机构 +`Fb_m)f  
authorized fund 认可基金 2qXo{C3  
authorized fund house 获授权的基金公司；认可基金公司 `0z/BCNB  
authorized institution 认可机构 <p/MyqZf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gCL{Cw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O:,=xIXR  
authorized insurer 获授权保险人；获认可承保人 r@Nl2  
authorized investment 特准投资项目 "
qE {a>d  
authorized person 获授权人 IX.sy  
authorized representative 获授权代表 >j:|3atb  
authorized share capital 法定股本 ^}hZ'<PK  
automated quotation system 自动报价系统 .jaZ|nN8`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] b|6!EGh  
自动交易系统〔香港期货交易所有限公司〕 iJ4<f->t  
automatic adjustment mechanism 自动调整机制 W}Zb~[,  
automatic adjustment system 自动调整系统 L^)qe^%3  
Automatic Clearing House 自动票据交换所 pND48 g;  
automatic exchange rates accumulation system 自动化汇率累集系统 Rf?%Tv
0\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .aJ%am/:%  
automatic teller machine [ATM] 自动柜员机 3;A$
<s  
autopay 自动转帐 p7$3`t6u  
available assets 可用资产 Az9J\V~"  
available fiscal reserve 现存财政储备 7PA=)a\  
available profit 可用利润 Vf$1Sjw  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ?R282l  
average 平均；平均数；海损 *#6|!%?g  
average basic salary 平均基本薪金 u]0!|Jd0  
average consumer expenditure 平均消费开支；一般消费开支 L\YZT| K(  
average cost 平均成本 G>JxIrN0  
average cost of land production 增辟土地平均成本 c8q G\\t[  
average daily turnover 平均每日成交额 WkP|4&-<  
average daily wage rate 平均每日工资率 sSV^5  
average expenditure pattern 平均开支模式 pJn>oGeJ&  
average growth rate 平均增长率 pLPd[a  
average net fixed assets 固定资产平均净值 RW)k_#%=  
average of relatives 相对价格平均数 FbuKZp+  
average price 平均价格 4L!e=>as"1  
average propensity to consume 平均消费倾向；一般消费倾向 Rd0?zEKV  
average propensity to save 平均储蓄倾向；一般储蓄倾向 e_^KI  
average rate 平均率 gsi<S6DQ8  
average revenue 平均收入；平均收益 7F~xq#Wi#  
average stock 平均库存；平均存货 @Ys
L*zw  
average yearly rent 平均年租 r&=r/k2  
avoidance of double taxation 避免双重课税 <9T [yg  
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 rC=f#YjR  
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