一些有用的会计术语(也不知道发的地方对不对)A

A: CXi[$nF3  
A share Ａ股；甲类股份 wr5v-_7r,  
abatement of tax 减税；减扣免税额 lQd7p+21  
ABN AMRO Bank N.V. 荷兰银行 s94*uZ(C/  
above-the-line expenditure 线上项目支出；经常预算支出 hI9q);g  
above-the-line receipt 线上项目收入；经常预算收入 :a^/&LbLm  
ABSA Asia Limited 南非联合亚洲有限公司 Qj'Ik`o  
absolute change 绝对数值变更 ,Ha<lU2K  
absolute expenditure 实际开支 CW2)1%1iz  
absolute guideline figure 绝对准则数字 MT7B'hd  
absolute interest 绝对权益 3I(;c ,S  
absolute order of discharge 绝对破产解除令 \2]_NU5.  
absolute profit margin 绝对利润幅度 |#s
Oa  
absolute value 实值；绝对值 ?
(n v_O  
absolutely vested interest 绝对既得权益 G{I),Y~IF  
absorbed cost 已吸收成本；已分摊成本 )_1 GPS  
absorption 吸收；分摊；合并 [(gXjt-  
absorption rate 吸收率；摊配率；分摊率 2v2XU\u{t  
ACB Finance Limited 亚洲商业财务有限公司 <#RVA{  
acceptable form of reciprocity 合理的互惠条件 'uE;8.,  
acceptable rate 适当利率；适当汇率 i(_A;TT6  
acceptance agreement 承兑协议 R1D ;  
acceptance for honour 参加承兑 [h8s0  
acceptor 承兑人；接受人；受票人 YM};85K  
acceptor for honour 参加承兑人 +VNk#Z i  
accident insurance 意外保险 !LzA  
Accident Insurance Association of Hong Kong 香港意外保险公会 b+|3nc!  
accident insurance scheme 意外保险计划 bK.*v4RG  
accident year basis 意外年度基准 mBE&>}G<  
accommodation 通融；贷款 ,uAp;"YJeV  
accommodation bill 通融票据；空头票据 :W5W @8Y  
accommodation party 汇票代发人 JXM]tV  
account balance 帐户余额；帐户结余 cPD_=.&  
account book 帐簿 OZ+v ~'oD  
account collected in advance 预收款项  ?C#E_  
account current book 往来帐簿 a&V;^ /  
account of after-acquired property 事后取得的财产报告 Yj#tF}nPC  
account of defaulter 拖欠帐目 ^lAM /   
account payable 应付帐款 nYFrp)DLK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ICvV}%d  
account receivable 应收帐款 NC#F:M;b  
account receivable report 应收帐款报表 h693TS_N  
account statement 结单；帐单；会计财务报表 u '7h(1@  
account title 帐户名称；会计科目 t*=[RS*  
accountant's report 会计师报告 @phVfP"M  
Accountant's Report Rules 会计师报告规则 ]S%(l,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ])o{!}QUl\  
Accounting Arrangements 《会计安排》 nuXL{tg6  
accounting basis 会计基础 1[^YK6
a/  
accounting by Official Receiver 破产管理署署长呈交的帐目 +a3E=GJ  
Accounting Circular 《会计通告》 iN[x *A|h  
accounting class 会计类别 w
y|^=#k  
accounting date 记帐日期；会计结算日期 BtZ]~
S}v  
accounting for money 款项核算 1^4:l!0D  
Accounting Officer 会计主任 D2?H"PH  
accounting period 会计报告期；会计期 /\c'kMAW!  
accounting policy 会计政策；会计方针 L%T(H<G  
accounting practice 会计惯例 @M]_],  
accounting principle 会计准则 >%k6k1CZ  
accounting record 会计记录 /{\ /e"5  
accounting report 会计报告 b,E?{uG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;^5k_\  
Accounting Society of China 中国会计学会 <Gi%+I@szl  
accounting statement 会计报表 IHni1  
accounting system 会计制度；会计系统 y:W6;R  
accounting transaction 会计事项；帐务交易 XP:A"WK"  
accounting treatment 会计处理 gvA}s/
  
accounting year 会计年度 |QDoi[ *  
accretion 增值；添加 c]PTU2BB8  
accrual 应计项目；应累算数目 C/!.VMl^  
accrual basis 应计制；权责发生制 5 wrRtzf  
accrual basis accounting 应计制会计；权责发生制会计 Lwr's'ao.  
accrue 应累算；应计 94rSB}b.O  
accrued benefit 应累算利益 ^$K&Met  
accrued charges 应计费用 P.'.KZJ:WD  
accrued cumulative preference share dividend 应累算的累积优先股股息 U!aM63F3  
accrued expenses 应累算费用 q(?+01  
accrued interest payable 应付利息；应计未付利息 H#~gx_^U  
accrued interest receivable 应收利息；应计未收利息 SM2Lbfp!u  
accrued right 累算权益 1f`De`zXzr  
accruing profit 应累算的利润 :V(L
BH0  
accumulated fiscal reserve 累积财政储备 BDB*>y7(  
accumulated profit 累积利润；滚存溢利 ^#HaH  
accumulated reserve 累积储备 7$'AH:K  
accumulation of surplus income 累积收益盈余 p~ b4TRvA6  
acquired assets 既得资产 {^WK#$]  
acquisition 收购；购置；取得 fF(2bVKP:  
acquisition cost 购置成本 w+g29  
acquisition expenses 购置费用 X0G,tl  
acquisition of 100% interest 收购全部股权 xB *b7-a  
acquisition of control 取得控制权 gV2vwe  
acquisition of fixed assets 购置固定资产  g2vm]j  
acquisition of shell “买壳” IZ=Z=k{  
acquisition price 收购价 Mg;pNK\n  
act of God 天灾 'D+xs}\  
acting partner 执事合伙人 Q$E.G63Wl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *;fTiL  
active partner 积极参与的合伙人 x+X@&S  
active trading 交投活跃 q)?%END  
actual circulation 实际流通 qGk.7wf%  
actual cost 实际成本 KD kGQh#9  
actual expenditure 实际开支；实际支出 * Gg7(cnpw  
actual income 实际入息；实际收入；实际收益 )|~&(+Q?]  
actual market 现货市场 6}^x#9\  
actual price 现货价；实际价格 T}&A-V$  
actual profit 实际利润 p<mL%3s0  
actual quotation 实盘；实际价位；实际报价 JW D`}  
actual year basis 按实际年度计算 OrkcY39"~a  
actuals 实货 f2WVg;Z  
actuarial investigation 精算调查 Bh
v;l/K])  
actuarial principle 精算原则 TO6F  
actuarial report 精算师报告 suN6(p(.  
Actuarial Society of Hong Kong 香港精算学会 7{#p'.nc5  
actuarial valuation 精算师估值 q8{Bx03m6  
actuary 精算师 u$\.aWol  
ad referendum agreement 暂定协议；有待覆核的协定 ug9Ja)1|  
ad valorem duty 从价税；按值征税 iC#a+G*N_M  
ad valorem duty system 从价税制 ]46h!@~aC  
ad valorem fee 从价费 o?a2wY^
_  
ad valorem tariff 从价关税 Ne u$SP  
additional allowance 额外免税额 Zux L2W  
additional amount for unexpired risk 未过期风险的额外款额 mI&3y9; (  
additional assessable profit 补加应评税利润 YEv\!%B  
additional assessment 补加评税 (Y~/9a4X  
additional commitment 额外承担 rmjuNy=(  
additional commitment vote 额外承担拨款 u>'0Xo9R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ftyxz&-4$p  
additional dependent parent allowance 供养父母额外免税额 ie1~QQ  
additional provision 额外拨款 AF:_&gF  
additional stamp duty 附加印花税 4 $k{,  
additional tax 补加税罚款；补加税款 ^tTM 7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ) gl{ x  
adjudged bankrupt 被裁定破产 b'O/u."O  
adjudicated bankrupt 裁定破产人 nAQ[ -NbW,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fHaF9o+/b  
adjudication of bankruptcy 裁定破产；宣告破产 Ku'a,\7z  
adjudication of insolvency 裁定无力偿还债务 ^iH[ 22b4  
adjusted actual 经调整的实数；调整后的实数 Yup#aeXY/  
adjusted current assets 经调整的流动资产；调整后的流动资产 3ML^ dZ'  
adjusted figure 经调整的数字；调整后的数额 Wps^wY  
adjusted liabilities 经调整的负债；调整后的负债 }oD^tU IK  
adjusted loss 经调整的亏损；调整后的亏损 %R5-6  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 `@y~
JNf!  
adjusted profit 经调整的利润；调整后的利润 HL{aqT2  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZKI8x1>Iq  
adjusted value 经调整的价值；调整后的价值 remc_}`w  
adjustment 调整；修订；理算〔保险〕 =bp'5h8_  
adjustment centre 调剂中心 Csu9u'.V  
adjustment lag 调整过程的时间差距；调整时差 O C;~ H{  
adjustment mechanism 调整机制 Lum=5zDo  
adjustment of loss 亏损调整 O}C*weU  
adjustment process 调整过程；调整程序 F*G]Na@6D  
adjustment range 调整幅度 "y8W5R5kL4  
administered exchange rate 受管制汇率 RSAGSGp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3_RdzW}f  
administration expenses 行政费用 I?1BGaAA  
administration fee 手续费；行政费 W /v &V#  
administration in bankruptcy 破产管理 *lDVV,T'}w  
administration order 遗产管理令 +/_XSo  
administrator 管理人；遗产管理人 dOaOWMrfdf  
administrator of the estate 遗产管理人 w!`e!}  
admission of debt 债项承认书 #y&
5pP:@  
admission of proof 接纳债权证明 -I4@6vE,  
advance 放贷款项；垫付款项；预支款项；预付款项 _gH$ ,.j/  
advance account 暂支帐目；预付款帐户 "Pc}-&  
advance compensation 预付补偿金 xm=Gt$>.o  
advance from shareholder 股东垫款 g\B ? |%  
advance pending reimbursement 预支以待日后付还 C\{ KB@C\*  
advanced economy 先进经济体系 BJ_"FG  
advancement 预付；预付财产 #HP-ne; #  
advances warrant 垫款令 SWtqp(h]'  
advancing 贷出 X6}W]  
adverse balance 逆差 .Tl,Ek(  
adverse exchange 逆汇 k"=*'  
advertisement addressed to shareholders 在报章刊登的致股东通告 M:.+^.h  
advice for collection 托收通知书 ?}KD<R  
advice of drawing 提款通知书；汇票通知书 F7<u1Rx]  
advice of payment 付款通知 leF!Uog  
Advisory Committee [Securities and Futures Commission] ]D~I
bv{Y  
谘询委员会〔证券及期货事务监察委员会〕 ld"rL6  
Advisory Committee on Diversification 经济多元化谘询委员会 R:l&2  
affidavit 誓章；遗产申报誓章 1\{FKOt  
affidavit of no receipt 述明无收款的誓章 ]>Dbta.27  
affiliate 联号；联营公司；附属公司 .(8V  
affiliated company 附属公司；联号；联营公司 'pUJR
Eb  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VL5VYv=:  
affordability 负担能力 Z0M,YSnz  
African Development Bank [AfDB] 非洲开发银行 KL!cPnAUu  
after-acquired property 事后取得的财产 >Q_ '[!S  
after-hours dealing 市后交易 r#oJch=  
after-tax profit 税后盈利；税后利润；税后溢利 VcsMDa  
agency agreement 代理协议 q77qdmq7  
agency expenses 代理机构的开支 Z{t `f[  
agency fee 代理费 cDYOJu.  
Agency Law 《代理法》 *Ej;}KSv  
agent 代理人；承销人 GJ`._ju  
agent of company 公司代理人 g9;s3qXiG  
agent's fee 代理人费；经纪费 a;Pn.@NVq  
aggregate 总计；总数；总体数字 g
[O  
aggregate amount 总款额；总额 S~H>MtX(<  
aggregate assets and liabilities 总体资产与负债 /oJ &\pI  
aggregate at constant price 按固定价格计算的总体数字 .nNZdta&=  
aggregate demand 总需求 M/lC&F(  
aggregate gross position 总持仓量 3(t3r::&  
aggregate limit 总限额 ZI4dD.B  
aggregate of salaries tax 合计薪俸税 KiFTj$w,  
aggregate performance 总体表现；总体业绩 SmvMjZ+7Y  
aggregate supply 总体供应 Yv)c\hm(7j  
aggregate surplus 总盈余 Gj%q:[r  
aggregate total 整体总额 m<k6oev$  
aggregate value 总值；合计价值 h-O;5.m-P  
aggregated basis 合计基准 S[hyN7sI  
aggregated net chargeable income 合计应课税入息实额 oa=TlBk<  
aggregation 合并计算；合计；总和 HCkfw+gaV  
aggregation of incomes of husband and wife 夫妇入息合并计算 N^wHO<IO1  
aggregation of property 财产的总和 N5`z S79W  
agio 差价；贴水 H2Z e\c  
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》 Sp?e!`|8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment IsJx5GO  
《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》 f
8WI@]1F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment XHdhSFpm  
《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》 ?*xH HI/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment D@.qdRc3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <]DUJuF-M  
agreement for a settlement 授产协议 Og@{6>  
agreement for assignment 转让协议 ^A=tk!C  
agreement for sale 售卖协议；买卖协议 XjP;O,x  
agreement for sale and purchase 买卖协议 k?L2LIB<  
agreement for the payment of interest 支付利息协议 SsZSR.tD  
agreement for the repayment of money 还款协议 '3sySsD&O  
agreement of reinsurance 再保险协议 %K=_  
Agricultural Bank of China 中国农业银行 nN-S5?X#  
air passenger departure tax 飞机乘客离境税 b5Q>e%i#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :?y Ma$  
airport tax 机场税 |6^%_kO!|  
alcohol duty 酒精税 _/%,cYVc8!  
alienation 让与；让渡；转让 S-Bx`e9'  
alimony 生活费；赡养费 Uey'c1  
All Ordinaries Index [AOI] 所有普通股指数 v[8+fd)}S  
all risks 全险；综合险 zA.0Sm  
All Sales Record for Stock Market 《股票市场成交报告》 < FO=PM  
Allied Capital Resources Limited 新联财务有限公司 1kvs2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y5O &9Ckw  
allocation letter 拨款信件
T,>L  
allocation of fund 分配款项；预留款项 FY^Nn  
allocation of profit 利润分配；溢利分配 N]
|>\  
allocation warrant 拨款令 H|wP8uQC  
allotment 分配；配股 \weg%
a  
allotment notice 股份配售通知；配股通知 dkCUU  
allotment of shares 股份分配 ~7*2Jp'  
allowable 可获宽免；免税的 xh9$ZavB*  
allowable business loss 可扣除的营业亏损 Kr|.I2?"  
allowable expenses 可扣税的支出 hh%?E\qM  
allowance 免税额；津贴；备抵；准备金 0jjtx'F  
allowance for debts 债项的免税额 K5XW&|tY!  
allowance for depreciation by wear and tear 耗损折旧免税额 h4F%lGot  
allowance for funeral expenses 殡殓费的免税额 Vr( Z;YO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j4#uj[A  
allowance for repairs and outgoings 修葺及支出方面的免税额 >{:hadUH  
allowance to debtor 给债务人的津贴 v0E6i!D/  
alteration of capital 资本更改 EEL3~H{
(  
alternate trustee 候补受托人 qdv O>k3  
amalgamation 合并 LfFXYX^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3T gX]J@  
ambit of charges 征税范围；收费范围 SUUN_w~  
amended valuation 经修订的估值 G\;6n  
American Commodities Exchange 美国商品交易所 6Xm'^T  
American Express Bank Limited 美国运通银行 ,R<9yEWm  
American Stock Exchange 美国证券交易所 h"0)spF"d  
amortization 摊销 *0eU_*A^zO  
amount due from banks 存放银行同业的款项 1
,bE[_  
amount due from banks abroad 存放海外银行同业的款项 pe+h8  
amount due from holding companies 控股公司欠款 51#OlvD  
amount due from local banks 存放本港银行同业的款项 'EXx'z;/#  
amount due to banks 银行同业的存款 ]SRpMZ  
amount due to banks abroad 海外银行同业的存款 b7Zo~Z  
amount due to holding companies 控股公司存款 q^EY?;Y  
amount due to local banks 本港银行同业的存款 ,bdjk(  
amount due to outport banks 外埠银行同业的存款 _(kaaWJ  
amount for note issue 发行纸币的款额 3Ioe#*5\  
amount of bond 担保契据的款额 d,JD
fG)  
amount of consideration 代价款额 GjHR.p?-  
amount of contribution 供款数额 u YT$$'
S  
amount of indebtedness 负债款额 VK1B}5/  
amount of principal of the loan 贷款本金额 <]LljTm`i  
amount of rates chargeable 应征差饷数额 c:9n8skE7  
amount of share capital 股本额 FC,=g`Q!  
amount of sums assured 承保款额 .\^0RyJE  
amount of variation 变动幅度 V<H9KA  
amount of vote 拨款数额 D5?8`U m=  
amount payable 应付款额 0zq'Nf?#3  
amount receivable 应收款额 u%)gnj_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P%(9`A  
analysis 分析 '"\M`G  
ancillary risk 附属风险 {.{Wl,|7  
annual account 周年帐目；周年帐目报表；年度决算；年结 LtMM89u  
annual accounting date 年结日期 PKSfu++Z  
annual allowance 每年免税额；年积金；年度津贴；年津 ~RuX2u-2&u  
annual balance 年度余额 Q,xL8i M,  
annual disposable income 每年可动用收入 E3wL n/<  
annual estimates 周年预算 !ou#g5Q@z  
annual fee 年费 A:r?#7 Ma  
annual general meeting 周年大会 K -rR)-rI  
annual growth rate 年增率；每年增长率 - Fbp!*. u  
annual long-term supplement 长期个案每年补助金 67& hXIp  
annual pensionable emolument 可供计算退休金的年薪 _q27 3QG/"  
annual report 年报 IL %]4,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;J5z  
annual return 周年报表；周年申报表；每年报税表格 #lLUBJ#:  
Annual Return Rules 《周年报表规则》 ZLv/otf:|"  
annual review of consumer prices 每年消费物价回顾 P6 OnE18n  
annual roll-forward basis 逐年延展方式 -y+>^45  
annual salary 年薪 LEgP-sW  
annual statement 年度报表；年度决算表 UUJQc~=  
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%:  
annuitant 年金受益人 YzI;
)  
annuity 年金 :;7I_tb  
annuity contract 年金合约 Fr8GGN~/  
annuity on human life 人寿年金 9RaO[j`  
antecedent debt 先前的债项 }p7iv:P=3  
ante-dated cheque 倒填日期支票 S }`sp[6  
anticipated expenditure 预期开支 ump~)?_B  
anticipated net profit 预期纯利 1q;v|F  
anticipated revenue 预期收入 tF0jH+7J-  
anti-inflation measure 反通货膨胀措施 WD[eoi  
anti-inflationary stance 反通货膨胀立场 F3qK6Ah.  
apparent deficit 表面赤字 6gg8h>b  
apparent financial solvency 表面偿债能力 ~9dpB>+  
apparent partner 表面合伙人 Dsg>~J'  
application for personal assessment 个人入息课税申请书 _8VP'S=  
application of fund 资金应用 F1t(P 8  
application to release as liquidator and to destruct the books of accounts and documents PLyity-L[7  
申请免除清盘人职务及毁灭帐簿与文件 9B: 3Ha=  
appointed actuary 委任精算师 @!#e\tx  
appointed auditor 委任核数师；委任审计师 9Yx(u2PQ  
appointed trustee 委任的受托人 u*l|MIi6J  
appointer 委任人 9Eyx Ob  
apportioned pro rata 按比例分摊 pN%&`]Wev  
apportionment 分配；分摊 !+T1kMP+l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,BU;i%G&s  
apportionment formula 分摊方程式 SiratkP9n7  
apportionment of estate duty 遗产税的分摊 ,^#Jw`w^  
appraisal 估价；评估 Sjpx G@k  
appreciable growth 可观增长 \c=I!<9
 
appreciable impact 显着影响 :gh[BeqQ)  
appreciable increase 可观增长 V#t_gS  
appreciation 增值；升值 o\IMYT  
appreciation against other currencies 相对其他货币升值 ji"g)d6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,5}U H  
appreciation tax 增值税 &],uD3:5O  
appropriation 拨款；拨用；拨付 "F<CGSo  
appropriation account 拨款帐目 >ZgzE  
Appropriation Bill 拨款法案 (yOkf-e2y  
appropriation-in-aid system 补助拨款办法 {4Of.  
approved assets 核准资产 h+f>#O+:  
approved basket stock 认可一篮子证券 La26"C"X  
approved budget 核准预算 ':'g!b`/  
approved charitable donation 认可慈善捐款 a|aVc'j  
approved charitable institution 认可慈善机构 a&y^Ps6=  
approved currency 核准货币；认可货币 Lsmcj{1d  
approved estimates 核准预算 d2 ^}ooE  
approved estimates of expenditure 核准开支预算 7|P kc(O  
approved overseas insurer 核准海外保险人 )*,/L <  
approved overseas trust company 核准海外信托公司 C$
3*[  
approved pooled investment fund 核准汇集投资基金 mP(3[a_Q  
approved provident fund scheme 认可公积金计划 'Ts:.  
approved provision 核准拨款 uy'ghF  
approved redeemable share 核准可赎回股份 7io["zW  
approved regional stock 认可地区性证券 Wgq|Q*  
approved retirement scheme 认可退休金计划 (L_-!=e  
approved subordinated loan 核准附属贷款 iHK~?qd}  
arbitrage 套戥；套汇；套利 Zo9<96I&  
arbitrageur 套戥者；套汇者 ]$ew 5%  
arbitrary amount 临时款项 L+%"ew  
arrangement 措施；安排；协定 THA9OXP  
arrears 欠款 XZ rI w  
arrears of pay 欠付薪酬 (JhX:1  
arrears of revenue 逾期未收税款；逾期未收的帐项 ::L2zVq5V  
articles of association 组织章程；组织细则；组织章程细则 o_b[
*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DT1gy:?L  
ascertainment of profit 确定利润 dj|5'<l2  
"Asia Clear" “亚洲结算系统” "q4tvcK.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h$>F}n j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [}X|&`'i  
Asian Development Fund [ADF] 亚洲发展基金 B*7kX&Uq  
Asian dollar bond 亚洲美元债券 eE;tiX/  
Asian dollar market 亚洲美元市场 xS1
8t="  
Asian dollar rate 亚洲美元利率 e5=d Ev  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]-PzN'5\'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]' mbHkn68  
asked price 沽盘；喊价；索价；卖方报价 }fpya2Xt  
assessable income 应评税入息 ]n ?x tI  
assessable loss 应评税亏损 ijI/z5  
assessable profit 应评税利润 #F*|@  
assessable value 应评税值 -!\3;/  
assessed profit 估定利润 _Fb}zPU!  
assessed value 经评估价值 gjF5~ `  
assessment 评税；评定；估价；评税单 93-Y(Xx)bY  
assessment number 评税编号；估价编号 fS]&?$q  
assessment of additional tax 补加税评税 Iw1Y?Qia  
assessment of performance 业绩评估；实绩评价 E3L?6Q
fx>  
Assessor 评税主任 O9gq <d  
asset price bubbles 资产价格泡沫 e4X df>B  
asset-backed securities 具资产保证的证券 :-&|QVH  
assets accretion 资产增值 ;#B(L=/  
assets and liabilities 资产与负债 4.6$m  
assets betterment statement 资产递增表；资产改进表 q:{#kv8  
assets lending 实物放款；有抵押贷款 ^<]'?4m]  
assets of the company passing on the death 死者去世时转移的公司资产 tz1@s nes  
assets pledged as security for liabilities 用作负债抵押的资产 (5a73%>@  
assets portfolio 资产投资组合 >nSsbhAe  
assets price 资产价格 ` ]|X_!J-  
assets quality 资产质素 )W@ug,y  
assets realization 资产变现 t2&kGf"  
assets refinancing arrangement 资产再集资安排 S"Al[{  
assets securitization 资产证券化 &K[*vyD  
assets situated outside Hong Kong 在香港以外地方的资产 337.' |ZE  
assets stripping 削减资产；拆卖资产 &|SWy 2N  
assets value 资产值 VJ*1g+c  
assignee 承让人 .soCU8i3  
assignment 转让；转让书；转让契 M8^ID #  
assignment of interest 权益转让 ,"qCz[aDN1  
assignment of letters patent and trade mark 专利证书及商标转让 s"(RdJ-,  
assignment of property 物业转让；物业转让书 :XKYfc_y  
assignment right 转让权 O5dS$[`j\p  
assignor 转让人 Pz]WT1J0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4^_6~YP7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 lR(9;3  
associate member 附属会员 <,.$U\W  
associated body corporate 相联法人团体 Q G)s  
associated company 相联公司；联属公司 1-RY5R}VR  
associated corporation 相联法团 %V_ XY+o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] u09Tlqh0 3  
公认会计师公会〔英国〕 egmUUuO  
Association of Futures Exchange Brokers 香港期货经纪协会 &lc@]y8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 mY|c7}>V;  
association of underwriters 承保人组织 ;W|kc</R*  
assumption of control 接管 <J%qzt}  
assurance 担保；保险；转易；转易书 E4#{&sRT  
assurance of interest 权益的转易 iAd&o`C  
at 19XX price 按一九ＸＸ年价格计算 b3NIFKw  
at a discount 按赔价计算；按贴水价格计算；打折扣 5hs_k[q  
at a premium 按溢价计算；按升水价格计算 h yrPu_  
at call 通知付款；按通知  ^`H'LD  
at constant market price 按固定市价计算 "+
DA)K  
at constant price 按固定价格计算 oRfb4+H&  
at cost 按成本计算 *i#2>=)  
at current market price 按当时市价计算；按现时市价计算 J%bNt)K}  
at current price 按当时价格计算；按现时价格计算 [
d`Jw/4n  
at factor cost 按要素成本计算；按生产要素成本计算 K'OG-fn;  
at money-of-the-day price 按付款当日价格计算 =fS
Tncq  
at or better 按指定或较佳价位〔买卖指令〕 ~z^l~Vyg?  
at par 按面值计算；平价 gI:g/ R  
at sight 见票即付 pEB3qGA  
at the close 按收市盘 'r'=%u$1C  
at the opening 按开市盘 y"?`MzcJ0  
attestation 见证；见证条款 \Z*:l(  
at-the-money option 平价期权 @Z]0c=-+  
attorney 受权人；受托代表人 %PW-E($o<  
attornment 新拥有人承认书 b+s'B4@rb  
attributable profit 可归属利润 U$:^^Zt`B  
attributable share value 可归属股份价值 F6{g{ B  
Auckland Stock Exchange 奥克兰证券交易所 '!>9j,BJ  
auction 拍卖 /%YW[oY{V  
auctioneer 拍卖商 nC:T0OJv  
audit 审计；核数 "jZZ>\  
Audit Commission 审计署 0+&WIs  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T*p7[}#  
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〕 sbvP1|P8%  
audit review 帐目审查 ueg%yvO
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r$<!?Z  
audited account 审计帐目；经审计的帐目 6O4*OR<&  
audited annual account 经审计的周年帐目 /cS8@)e4  
audited balance sheet 经审计的资产负债表 'm0WPS/6E  
auditor 核数师；核数主任；审计师 6 `6I<OJ\  
auditor's certificate 核数师证明书；审计师证明书 G>~/  
auditor's report 核数师报告；审计师报告 '[ c-$X2Ak  
Aussie bond 澳元债券 Yjg$o:M  
austerity budget 紧缩预算 Vy&X1lG:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BDt$s( \  
Australia All Ordinaries Index 澳洲所有普通股票指数 (JU8F-/9  
Australian Dollar [AUD] 澳元 $GoS?\G  
Australian Options Market 澳大利亚期权市场 hu-]SGb6  
Australian Securities Commission 澳洲证券事务监察委员会 `=Mk6$%Cs  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 TjpyU:R,&|  
Australian Stock Exchange 澳大利亚证券交易所 e{6wFN  
Austrian Schilling [ATS] 奥地利先令 ,]wab6sY  
authentication 认证；鉴证 CW;zviH5  
authority to purchase 委托购买证；委购书 *gmc6xY  
authorization 认可；核准；授权；授权书 {UH45#Ua  
authorization by direction 指示授权 03?ADjO  
authorization by instruction 指令授权 ~U+<
JC Z  
authorization by warrant 令状授权 4#t'1tzu#  
authorization of unit trust 单位信托的认可 [KUkv  
authorized agent 指定代理人 GS*O{u  
authorized capital 法定资本 +s}!+I8P  
authorized clerk 出市员 $d1ow#ROgy  
authorized dealer 认可交易商 3SM'vV0[  
authorized financial institution 认可财务机构 padV|hF3(e  
authorized fund 认可基金 Gb2|e.z  
authorized fund house 获授权的基金公司；认可基金公司 ?Gf'G{^}  
authorized institution 认可机构 )^UqB0C6^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d%@0xsU1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  H#F"n"~$  
authorized insurer 获授权保险人；获认可承保人 ,%Pn.E* r;  
authorized investment 特准投资项目 :WH{wm|  
authorized person 获授权人 QVn2`hr  
authorized representative 获授权代表 F_u?.6e]  
authorized share capital 法定股本 vkLt#yj~  
automated quotation system 自动报价系统 H94_ae  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Bl)D/  
自动交易系统〔香港期货交易所有限公司〕 `?:{aOI  
automatic adjustment mechanism 自动调整机制 !}A`6z  
automatic adjustment system 自动调整系统 e?\Od}Hbw  
Automatic Clearing House 自动票据交换所 SFzoRI=q
G  
automatic exchange rates accumulation system 自动化汇率累集系统 8<Nz34Y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ldG8hK  
automatic teller machine [ATM] 自动柜员机 &WCVdZK:  
autopay 自动转帐 L9[m/(:y  
available assets 可用资产 XW'7  
available fiscal reserve 现存财政储备 0o6r3xc;  
available profit 可用利润 ;8F6a:\v  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ILNghtm-  
average 平均；平均数；海损 zBrIhL]95  
average basic salary 平均基本薪金 E=v4|/['N  
average consumer expenditure 平均消费开支；一般消费开支 +Kmxo4p  
average cost 平均成本 GNG.N)q#C  
average cost of land production 增辟土地平均成本 C _W]3  
average daily turnover 平均每日成交额 uPFbKSJj  
average daily wage rate 平均每日工资率 L7II>^"B  
average expenditure pattern 平均开支模式 xZAg  
average growth rate 平均增长率 PC=s:`Y}R  
average net fixed assets 固定资产平均净值 1^Q!EV  
average of relatives 相对价格平均数 v@X[0J_8  
average price 平均价格 v&^N+>p  
average propensity to consume 平均消费倾向；一般消费倾向 r|jBKq~  
average propensity to save 平均储蓄倾向；一般储蓄倾向  z_C7=ga<  
average rate 平均率 e mq%" ;.  
average revenue 平均收入；平均收益 esTK4z]  
average stock 平均库存；平均存货 OOsd*nX/  
average yearly rent 平均年租 'u[cT$  
avoidance of double taxation 避免双重课税 B*Q.EKD8s  
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 BgG+  
LD5E  
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