一些有用的会计术语(也不知道发的地方对不对)A

A: z.VyRBi0  
A share Ａ股；甲类股份 <K4,7J$}h  
abatement of tax 减税；减扣免税额 ZzBQe  
ABN AMRO Bank N.V. 荷兰银行 STw#lU) %(  
above-the-line expenditure 线上项目支出；经常预算支出 (q7 Ry4-  
above-the-line receipt 线上项目收入；经常预算收入 \7 NpT}dj  
ABSA Asia Limited 南非联合亚洲有限公司 U(;&(W"M  
absolute change 绝对数值变更 ^F"iP7   
absolute expenditure 实际开支 @*DyZB  
absolute guideline figure 绝对准则数字 -+em!g'  
absolute interest 绝对权益 'EfR|7m  
absolute order of discharge 绝对破产解除令 _ _>.,gL7  
absolute profit margin 绝对利润幅度 :4T("a5aM  
absolute value 实值；绝对值 eDZ8w  
absolutely vested interest 绝对既得权益 0W()lQ   
absorbed cost 已吸收成本；已分摊成本 Q;J`Q wkH  
absorption 吸收；分摊；合并 6q6FB  
absorption rate 吸收率；摊配率；分摊率 %F*|;o7
s  
ACB Finance Limited 亚洲商业财务有限公司 @b3#X@e}  
acceptable form of reciprocity 合理的互惠条件 okFvn;  
acceptable rate 适当利率；适当汇率 T'aec]u  
acceptance agreement 承兑协议 l?)ZJ3]a  
acceptance for honour 参加承兑 H7kPM[  
acceptor 承兑人；接受人；受票人 A?T<",bO
 
acceptor for honour 参加承兑人 FsGlJ  
accident insurance 意外保险 9A7@ 5F  
Accident Insurance Association of Hong Kong 香港意外保险公会 "h7tnMS  
accident insurance scheme 意外保险计划 fn/7wO$!  
accident year basis 意外年度基准 *79m^  
accommodation 通融；贷款 `H3.,]
 
accommodation bill 通融票据；空头票据 `3'0I/d"z  
accommodation party 汇票代发人 ~b|`'kU  
account balance 帐户余额；帐户结余 ]}6w#)]"  
account book 帐簿 08m;{+|vY  
account collected in advance 预收款项 s{4\xAS>  
account current book 往来帐簿 :aIN9;  
account of after-acquired property 事后取得的财产报告 <x),,a=X  
account of defaulter 拖欠帐目 :g\rQazxO  
account payable 应付帐款 q(5+xSg"gK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6Ik,zQL  
account receivable 应收帐款 x/:4{  
account receivable report 应收帐款报表 :ECi+DxBK  
account statement 结单；帐单；会计财务报表 M8b4NF_&  
account title 帐户名称；会计科目 @v*/R%rv t  
accountant's report 会计师报告 5Fm=/o1  
Accountant's Report Rules 会计师报告规则 |uH%6&\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 m3g2b _;  
Accounting Arrangements 《会计安排》 `ZaT}#Y  
accounting basis 会计基础 M#@aB"@J>  
accounting by Official Receiver 破产管理署署长呈交的帐目 35*\_9/#  
Accounting Circular 《会计通告》 LN_OD5gZ  
accounting class 会计类别
WWZ9._  
accounting date 记帐日期；会计结算日期 VNtPKtx\  
accounting for money 款项核算 ,[nm_^R*\  
Accounting Officer 会计主任 STA4 p6  
accounting period 会计报告期；会计期 {+g[l5CR[  
accounting policy 会计政策；会计方针 Sm2>'C  
accounting practice 会计惯例 .6pO
vGKb  
accounting principle 会计准则 l**;k+hw  
accounting record 会计记录 $Vv}XMxw  
accounting report 会计报告 p=QYc)3F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <vbIp&  
Accounting Society of China 中国会计学会 ?QDWuPhN  
accounting statement 会计报表 M'1!<a-Mp  
accounting system 会计制度；会计系统 j,2l8?  
accounting transaction 会计事项；帐务交易 da$BUAqU  
accounting treatment 会计处理 8%~t  
accounting year 会计年度 VIR.yh  
accretion 增值；添加 S2VVv$r_6  
accrual 应计项目；应累算数目 Q^Bt1C  
accrual basis 应计制；权责发生制 D["MUB4l  
accrual basis accounting 应计制会计；权责发生制会计 jRpdft  
accrue 应累算；应计 VZIR4J[\.  
accrued benefit 应累算利益 www`=)A;  
accrued charges 应计费用 )OsLrq/  
accrued cumulative preference share dividend 应累算的累积优先股股息 s/1 #DM"  
accrued expenses 应累算费用 KIVH!2q;  
accrued interest payable 应付利息；应计未付利息 qOG}[%<^n7  
accrued interest receivable 应收利息；应计未收利息 [W,-1.$!dM  
accrued right 累算权益 C+MSVc  
accruing profit 应累算的利润 X
DD<oo  
accumulated fiscal reserve 累积财政储备 wp.TfKxw  
accumulated profit 累积利润；滚存溢利 !1uzX
Kb  
accumulated reserve 累积储备 [[)_BmS5r  
accumulation of surplus income 累积收益盈余 3|Y!2b(:?  
acquired assets 既得资产 ~tGCLf]c\  
acquisition 收购；购置；取得 C6&( c  
acquisition cost 购置成本 H%z@h~s>  
acquisition expenses 购置费用 .#5l$['  
acquisition of 100% interest 收购全部股权 &}`K^5K|O:  
acquisition of control 取得控制权 $'[q4wo<  
acquisition of fixed assets 购置固定资产 \`xkp[C  
acquisition of shell “买壳” y0
2u?wJ  
acquisition price 收购价 XvSIWs  
act of God 天灾 _hCJ|Rrln  
acting partner 执事合伙人 8Vt4HD08  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qSO*$1i  
active partner 积极参与的合伙人 *N/hc  
active trading 交投活跃 ad`_>lA4Lp  
actual circulation 实际流通 Z#Lx_*p]Q  
actual cost 实际成本 hGP1(pH.  
actual expenditure 实际开支；实际支出 Vul+]h[!h  
actual income 实际入息；实际收入；实际收益 q3'o|pp  
actual market 现货市场 )8{6+{5lu  
actual price 现货价；实际价格 j:1uP^.  
actual profit 实际利润 =`I?mn&  
actual quotation 实盘；实际价位；实际报价 c/u_KJFF-n  
actual year basis 按实际年度计算 Eb.;^=x  
actuals 实货 wh~sZ  
actuarial investigation 精算调查 D(r:}pyU  
actuarial principle 精算原则 G"S5ki`o  
actuarial report 精算师报告 K
v+Bfh  
Actuarial Society of Hong Kong 香港精算学会 |j_`z@7(  
actuarial valuation 精算师估值 hE!7RM+Y  
actuary 精算师 ]X" / y
An  
ad referendum agreement 暂定协议；有待覆核的协定 LBX%HGH  
ad valorem duty 从价税；按值征税 Wtv#h~jy9  
ad valorem duty system 从价税制 [l[
{6ZXt  
ad valorem fee 从价费 ~r`Wr`]_z  
ad valorem tariff 从价关税 )XVh&'(r  
additional allowance 额外免税额 ;WI]vn  
additional amount for unexpired risk 未过期风险的额外款额 te2 Iu%5 z  
additional assessable profit 补加应评税利润 z*.v_Mx  
additional assessment 补加评税 "jZm0U$,*  
additional commitment 额外承担 \OHv|8!EI@  
additional commitment vote 额外承担拨款 $+:(f{Va*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `X+j2TmS  
additional dependent parent allowance 供养父母额外免税额 A'"-m)1P  
additional provision 额外拨款 [a8+(  
additional stamp duty 附加印花税 }#aKFcvg  
additional tax 补加税罚款；补加税款 >x'bZ]gm  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 c)1=U_61  
adjudged bankrupt 被裁定破产 wR7aQg  
adjudicated bankrupt 裁定破产人 +(ny|r[#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 p~bkf>  
adjudication of bankruptcy 裁定破产；宣告破产
3B,QJ&  
adjudication of insolvency 裁定无力偿还债务 
x9}++r  
adjusted actual 经调整的实数；调整后的实数 t>U!Zal"  
adjusted current assets 经调整的流动资产；调整后的流动资产 gEKO128  
adjusted figure 经调整的数字；调整后的数额 J#7(]!;F  
adjusted liabilities 经调整的负债；调整后的负债 R[yL_>  
adjusted loss 经调整的亏损；调整后的亏损 z Z%/W)t  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Uh+jt,RB`  
adjusted profit 经调整的利润；调整后的利润 org*z!;.   
adjusted surplus 经调整的盈余额；调整后的盈余额 XZ:1!;  
adjusted value 经调整的价值；调整后的价值 9oq)X[  
adjustment 调整；修订；理算〔保险〕 5V|tXsy:  
adjustment centre 调剂中心 I>((o`  
adjustment lag 调整过程的时间差距；调整时差 g[!Cj,  
adjustment mechanism 调整机制 C.E[6$oVc  
adjustment of loss 亏损调整 oO:LG%q  
adjustment process 调整过程；调整程序 yH(V&Tv  
adjustment range 调整幅度 4Vx+[8W  
administered exchange rate 受管制汇率 9U10d&M(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !Y%D 9  
administration expenses 行政费用 >0T3'/k<H  
administration fee 手续费；行政费 #^\}xn"[  
administration in bankruptcy 破产管理 n|]N7 b'  
administration order 遗产管理令 h[l{ 5Z*  
administrator 管理人；遗产管理人 MxN]7  
administrator of the estate 遗产管理人 A[ 1)!e  
admission of debt 债项承认书 *tAqt2{48  
admission of proof 接纳债权证明 =8S}Iat  
advance 放贷款项；垫付款项；预支款项；预付款项 q)Je.6$#X  
advance account 暂支帐目；预付款帐户 ;xW{Ehq-h  
advance compensation 预付补偿金 fm6]CU1^  
advance from shareholder 股东垫款 N<bD  
advance pending reimbursement 预支以待日后付还 GI4oQcJ  
advanced economy 先进经济体系 Y~GUR&ww0n  
advancement 预付；预付财产 s=\7)n=,M  
advances warrant 垫款令 4[H,3}p9H  
advancing 贷出 {Pvr??"r  
adverse balance 逆差 !47A$sQ  
adverse exchange 逆汇 ;@'0T4Z&l  
advertisement addressed to shareholders 在报章刊登的致股东通告 )]]|d  
advice for collection 托收通知书 s
bjtL,  
advice of drawing 提款通知书；汇票通知书 n +dJc  
advice of payment 付款通知 5@.zz"o.`  
Advisory Committee [Securities and Futures Commission] 7NUenCdc  
谘询委员会〔证券及期货事务监察委员会〕 Dtt\~m;AR  
Advisory Committee on Diversification 经济多元化谘询委员会 q @*UUj@  
affidavit 誓章；遗产申报誓章 n%U9iwJ.  
affidavit of no receipt 述明无收款的誓章 !pV<n  
affiliate 联号；联营公司；附属公司 5{fwlA  
affiliated company 附属公司；联号；联营公司 :b,o B==%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [Z% l.  
affordability 负担能力 4Qhx[Hv>(  
African Development Bank [AfDB] 非洲开发银行 S `wE$so>  
after-acquired property 事后取得的财产 S r[IoF)  
after-hours dealing 市后交易 zCM^r <Kr  
after-tax profit 税后盈利；税后利润；税后溢利 z.A4x#>-  
agency agreement 代理协议 ty9rH=1  
agency expenses 代理机构的开支 Z#@6#S`  
agency fee 代理费 5#BF,-Jv  
Agency Law 《代理法》 >VypE8H]x  
agent 代理人；承销人 9$EHK  
agent of company 公司代理人 r"1A`89  
agent's fee 代理人费；经纪费 c_[ JjG^?P  
aggregate 总计；总数；总体数字 XNK 43fkB.  
aggregate amount 总款额；总额 e)br`CD%  
aggregate assets and liabilities 总体资产与负债 M;> ha,x  
aggregate at constant price 按固定价格计算的总体数字 6e&g$R v  
aggregate demand 总需求 Rgs3A)[`d/  
aggregate gross position 总持仓量 yvS^2+jW  
aggregate limit 总限额 &(WE]ziuO  
aggregate of salaries tax 合计薪俸税 uq]iMz>  
aggregate performance 总体表现；总体业绩 4=UI3 2v3  
aggregate supply 总体供应 w8U2y/:>  
aggregate surplus 总盈余 |M]sk?"^  
aggregate total 整体总额 -D$3!ccX  
aggregate value 总值；合计价值 F1/6&u9I  
aggregated basis 合计基准 4g S[D  
aggregated net chargeable income 合计应课税入息实额 7!m
JhgGc  
aggregation 合并计算；合计；总和 a'm!M:w  
aggregation of incomes of husband and wife 夫妇入息合并计算 Age-AJ  
aggregation of property 财产的总和 - =yTAx  
agio 差价；贴水 wiKCr/  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 .M}06,-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]zX\8eHp!  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 M'b:B*>6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^CO#QnB @  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 kaV%0Of]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }t}38%1i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M2a}x+5'  
agreement for a settlement 授产协议 dzpj9[  
agreement for assignment 转让协议 A"`L~|&  
agreement for sale 售卖协议；买卖协议 M3)v-"  
agreement for sale and purchase 买卖协议 R<_mK33hd  
agreement for the payment of interest 支付利息协议 h#vL5At  
agreement for the repayment of money 还款协议 a =9vS{  
agreement of reinsurance 再保险协议 o&WRta>V
P  
Agricultural Bank of China 中国农业银行 GsR-#tV@  
air passenger departure tax 飞机乘客离境税  9F/|`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1g+LF[*-~  
airport tax 机场税 (tgEa{rPAP  
alcohol duty 酒精税 WvIK=fdZ$  
alienation 让与；让渡；转让 x0y%\  
alimony 生活费；赡养费 #^"hqNwA  
All Ordinaries Index [AOI] 所有普通股指数 (}VuiNY<3  
all risks 全险；综合险 U[blq M  
All Sales Record for Stock Market 《股票市场成交报告》 @F>[DW]O  
Allied Capital Resources Limited 新联财务有限公司 nm<L&11  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p, !
1 3X  
allocation letter 拨款信件 t- !h X/  
allocation of fund 分配款项；预留款项 gCjH%=s  
allocation of profit 利润分配；溢利分配 iJ5e1R8tN  
allocation warrant 拨款令 UeFtzty,a  
allotment 分配；配股 +k#mvPq  
allotment notice 股份配售通知；配股通知 k0gJ('zah  
allotment of shares 股份分配 Vj#%B.#Zbf  
allowable 可获宽免；免税的 &8R-C[A  
allowable business loss 可扣除的营业亏损 F%w\D9+P  
allowable expenses 可扣税的支出 E `?S!*jm  
allowance 免税额；津贴；备抵；准备金 &;'w8_K"^  
allowance for debts 债项的免税额 W,0KBkkp  
allowance for depreciation by wear and tear 耗损折旧免税额 8/Lu'rI  
allowance for funeral expenses 殡殓费的免税额 ajf_)G5X P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [^cs~ n4  
allowance for repairs and outgoings 修葺及支出方面的免税额 hnH)Jy;>  
allowance to debtor 给债务人的津贴 Ky=(urAd  
alteration of capital 资本更改  pb,{$A  
alternate trustee 候补受托人 4Sd+"3M  
amalgamation 合并 1Kp?bwh"u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0V{>)w!Fo  
ambit of charges 征税范围；收费范围 H57jBD  
amended valuation 经修订的估值 l6r%nHP@  
American Commodities Exchange 美国商品交易所 [N'r3  
American Express Bank Limited 美国运通银行 d#x8O4S%i2  
American Stock Exchange 美国证券交易所 .N?|t$J  
amortization 摊销 E&}H\zt#  
amount due from banks 存放银行同业的款项 $Ui]hA-:?y  
amount due from banks abroad 存放海外银行同业的款项 {jq^hM!TEy  
amount due from holding companies 控股公司欠款 ^!zJf7(+<>  
amount due from local banks 存放本港银行同业的款项 /Dg
T1^&0  
amount due to banks 银行同业的存款 <FMuWHY  
amount due to banks abroad 海外银行同业的存款 ,C5@
P+A  
amount due to holding companies 控股公司存款 Zw3hp,P]  
amount due to local banks 本港银行同业的存款 tyBg7dP  
amount due to outport banks 外埠银行同业的存款 F(0pru4u  
amount for note issue 发行纸币的款额 a,en8+r]  
amount of bond 担保契据的款额 #c8"  
amount of consideration 代价款额 C?_t8G./_  
amount of contribution 供款数额 D3,t6\m  
amount of indebtedness 负债款额 LR 8e|
H0  
amount of principal of the loan 贷款本金额 1\"BvFE*E~  
amount of rates chargeable 应征差饷数额 s>[vT?  
amount of share capital 股本额 P}w^9=;S  
amount of sums assured 承保款额 $Qx(aWE0  
amount of variation 变动幅度 M%nZu{  
amount of vote 拨款数额 V}3~7(  
amount payable 应付款额 0TuNA\Ug+  
amount receivable 应收款额 b}"vIRz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O&gy(  
analysis 分析 P,s)2s'nZ  
ancillary risk 附属风险 6|>"0[4S  
annual account 周年帐目；周年帐目报表；年度决算；年结 si+5h6I.}  
annual accounting date 年结日期 55u^u F  
annual allowance 每年免税额；年积金；年度津贴；年津 bCe[nmE2  
annual balance 年度余额 oW\Q>c7 =  
annual disposable income 每年可动用收入 rzc 3k~@  
annual estimates 周年预算 % B7?l  
annual fee 年费 AZBY, :>D  
annual general meeting 周年大会 +4p2KYO  
annual growth rate 年增率；每年增长率 4cv|ok8P  
annual long-term supplement 长期个案每年补助金 M[&.kH  
annual pensionable emolument 可供计算退休金的年薪 DU*Hnii  
annual report 年报 exa}dh/uC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j[Hg]  
annual return 周年报表；周年申报表；每年报税表格 DVeF(Y3&  
Annual Return Rules 《周年报表规则》 @Reh?]# v  
annual review of consumer prices 每年消费物价回顾 P^o
"PKA  
annual roll-forward basis 逐年延展方式 j
:\_*f  
annual salary 年薪 =qVAvo'  
annual statement 年度报表；年度决算表 KJ05Zx~uma  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Rwi5+;N  
annuitant 年金受益人 <#J<QYF&2  
annuity 年金 Z:}2F^6  
annuity contract 年金合约 ]2u7?l  
annuity on human life 人寿年金 '<U[;H9\  
antecedent debt 先前的债项 !E(J ]a  
ante-dated cheque 倒填日期支票 ]"7El;2z  
anticipated expenditure 预期开支 v@<lEG#$"|  
anticipated net profit 预期纯利 Y }g6IK}  
anticipated revenue 预期收入 P89Dg/P  
anti-inflation measure 反通货膨胀措施 :W1tIB  
anti-inflationary stance 反通货膨胀立场 )GF
 
apparent deficit 表面赤字
hyr5D9d  
apparent financial solvency 表面偿债能力 _^,[
wD  
apparent partner 表面合伙人 RvZryA*vu  
application for personal assessment 个人入息课税申请书 ZS 7)(j$.  
application of fund 资金应用 YpbdScz  
application to release as liquidator and to destruct the books of accounts and documents <jg wdbT"6  
申请免除清盘人职务及毁灭帐簿与文件 '!2  
appointed actuary 委任精算师 'j=PbA  
appointed auditor 委任核数师；委任审计师 r]K
0 ]h@B  
appointed trustee 委任的受托人 0v,`P4_k  
appointer 委任人 YH:W]  
apportioned pro rata 按比例分摊 r>D[5B  
apportionment 分配；分摊 ]mDsUZf<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #|2g{7g*  
apportionment formula 分摊方程式 qoyGs}/I8  
apportionment of estate duty 遗产税的分摊 g^|_X1{  
appraisal 估价；评估 SJY"
]7  
appreciable growth 可观增长 T<_1|eH  
appreciable impact 显着影响 e^K=8IW  
appreciable increase 可观增长 FCw VVF0y  
appreciation 增值；升值 2*cKFv{  
appreciation against other currencies 相对其他货币升值 FnU{C=P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I "+|cFq.  
appreciation tax 增值税 62KW HB9S  
appropriation 拨款；拨用；拨付 >G-?e!  
appropriation account 拨款帐目  MYW 4@#  
Appropriation Bill 拨款法案 OYCFx2{  
appropriation-in-aid system 补助拨款办法 ,4?|}xg  
approved assets 核准资产 I.n{ "=$B@  
approved basket stock 认可一篮子证券 S4AB tKG  
approved budget 核准预算 ZYp-dlEXq  
approved charitable donation 认可慈善捐款 :/?R9JVI  
approved charitable institution 认可慈善机构 {/Q?  
approved currency 核准货币；认可货币 ob()+p.kK  
approved estimates 核准预算 OAQ O J'  
approved estimates of expenditure 核准开支预算 h;h,dx  
approved overseas insurer 核准海外保险人 iH -x  
approved overseas trust company 核准海外信托公司
Q(eQZx{  
approved pooled investment fund 核准汇集投资基金 5;uX"zG  
approved provident fund scheme 认可公积金计划 ^[,1+WS%  
approved provision 核准拨款 E`LIENm  
approved redeemable share 核准可赎回股份 1=cfk#  
approved regional stock 认可地区性证券 & ;x1Rx  
approved retirement scheme 认可退休金计划 &|,qsDK(  
approved subordinated loan 核准附属贷款 OEqe^``!  
arbitrage 套戥；套汇；套利 97@?QI}  
arbitrageur 套戥者；套汇者 QSQ\@h;E  
arbitrary amount 临时款项 k>@^M]%  
arrangement 措施；安排；协定 $1`t+0^k  
arrears 欠款 lKD<  
arrears of pay 欠付薪酬 mf_9O  
arrears of revenue 逾期未收税款；逾期未收的帐项 H0Gp mKYW  
articles of association 组织章程；组织细则；组织章程细则 ^i,0
n}>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F[qIfh4  
ascertainment of profit 确定利润 ;`Ch2b1+  
"Asia Clear" “亚洲结算系统” $/sZYsN~T  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Q\th8/ /  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'm.XmVZL%  
Asian Development Fund [ADF] 亚洲发展基金 t7`Pw33#kY  
Asian dollar bond 亚洲美元债券 a!]QD`  
Asian dollar market 亚洲美元市场 2ZFKjj  
Asian dollar rate 亚洲美元利率 T<~[vjA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 iZqFVr&JF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o+WrIAR  
asked price 沽盘；喊价；索价；卖方报价 .Af)y_  
assessable income 应评税入息 loVvr"&g  
assessable loss 应评税亏损 XzwQ,+IAr  
assessable profit 应评税利润 Zvw3C%In  
assessable value 应评税值 C=f(NpyD6  
assessed profit 估定利润 NNrZb?  
assessed value 经评估价值 x@(f^P  
assessment 评税；评定；估价；评税单 WYd,tGz  
assessment number 评税编号；估价编号 W}i$f -K  
assessment of additional tax 补加税评税 m&vYZ3vK[  
assessment of performance 业绩评估；实绩评价 ~.=!5Ry  
Assessor 评税主任 z.F+$6  
asset price bubbles 资产价格泡沫 <'yC:HeAwD  
asset-backed securities 具资产保证的证券 9w<_XXQ  
assets accretion 资产增值 ]d;/6R+Vs  
assets and liabilities 资产与负债 u~Cqdr5 \l  
assets betterment statement 资产递增表；资产改进表 S:T>oFUot  
assets lending 实物放款；有抵押贷款 n`2"(7Wj  
assets of the company passing on the death 死者去世时转移的公司资产 5/VB'N#7s  
assets pledged as security for liabilities 用作负债抵押的资产 :jp$X|  
assets portfolio 资产投资组合 "S} hcAL/  
assets price 资产价格 +mF 2yh  
assets quality 资产质素 aD`e]K ^L  
assets realization 资产变现 zEL[%(fnc  
assets refinancing arrangement 资产再集资安排 Ljs(<Gm)-  
assets securitization 资产证券化 p%qL0   
assets situated outside Hong Kong 在香港以外地方的资产 B=xZkc  
assets stripping 削减资产；拆卖资产 &K*_/Q '\  
assets value 资产值 ATkqzE`;  
assignee 承让人 ]=$ay0HC  
assignment 转让；转让书；转让契 8o!^ZOmU<  
assignment of interest 权益转让 JS.'v7  
assignment of letters patent and trade mark 专利证书及商标转让 0-O.*Q^  
assignment of property 物业转让；物业转让书 2xxwQwg8  
assignment right 转让权 FnU;n  
assignor 转让人 nff]Y$FB  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 q\=[
v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5~6y.S  
associate member 附属会员 9Qd'=JQl  
associated body corporate 相联法人团体 O&RHCR-
\  
associated company 相联公司；联属公司 >R0j<:p
:  
associated corporation 相联法团 &3/H P)*<]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] YLd%"H $n  
公认会计师公会〔英国〕 `I<|*vW u  
Association of Futures Exchange Brokers 香港期货经纪协会 #FM 'S|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E8 )*HOT_T  
association of underwriters 承保人组织 30-wTcG  
assumption of control 接管 fxa^SV
   
assurance 担保；保险；转易；转易书 /1GZN *I  
assurance of interest 权益的转易 FAGVpO[  
at 19XX price 按一九ＸＸ年价格计算 U9OF0=g  
at a discount 按赔价计算；按贴水价格计算；打折扣 aM1JG$+7G  
at a premium 按溢价计算；按升水价格计算 cHd39H9  
at call 通知付款；按通知 d$ 7b  
at constant market price 按固定市价计算 )y Y;%
 
at constant price 按固定价格计算 bhT]zsBK  
at cost 按成本计算 2UJ0%k  
at current market price 按当时市价计算；按现时市价计算 : \`MrI^  
at current price 按当时价格计算；按现时价格计算 =l_"M  
at factor cost 按要素成本计算；按生产要素成本计算 ~1!kU4  
at money-of-the-day price 按付款当日价格计算 9_dsiM7CT  
at or better 按指定或较佳价位〔买卖指令〕 D1/$pA+B  
at par 按面值计算；平价 =jHy6)6w  
at sight 见票即付 NP/2gjp  
at the close 按收市盘 51usiOq  
at the opening 按开市盘 :S2MS{>Mo  
attestation 见证；见证条款 L zy|<:K+$  
at-the-money option 平价期权 MM7gMAA.mz  
attorney 受权人；受托代表人 t,YAk ?}  
attornment 新拥有人承认书 )&-+:u0  
attributable profit 可归属利润 3xY]Lqwv  
attributable share value 可归属股份价值 _
P+|tW1  
Auckland Stock Exchange 奥克兰证券交易所 W%:zvqg v  
auction 拍卖 f>PU# D@B  
auctioneer 拍卖商 7 {<lH%Tn  
audit 审计；核数 ]d(}b>gR~(  
Audit Commission 审计署 $SgD| 9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] nwVtfsb  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ] lTfi0}g_  
audit review 帐目审查 YiMecu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \rO>FE  
audited account 审计帐目；经审计的帐目 34+}u,=  
audited annual account 经审计的周年帐目 Fb-TCq1y#  
audited balance sheet 经审计的资产负债表 >iV(8EgBS  
auditor 核数师；核数主任；审计师 IA!Kpg W  
auditor's certificate 核数师证明书；审计师证明书 EeJ]> 1  
auditor's report 核数师报告；审计师报告 ,iy   
Aussie bond 澳元债券 k$/].P*!  
austerity budget 紧缩预算 <GEn9;\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BW[K/l~"$:  
Australia All Ordinaries Index 澳洲所有普通股票指数 K.Ir+SB  
Australian Dollar [AUD] 澳元 &Gl&m@-j  
Australian Options Market 澳大利亚期权市场 _Fg
eE`X  
Australian Securities Commission 澳洲证券事务监察委员会 djM=QafB:C  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "yk%/:G+  
Australian Stock Exchange 澳大利亚证券交易所 2 {0
VyLx  
Austrian Schilling [ATS] 奥地利先令 06 1=pV$CJ  
authentication 认证；鉴证 QI<3N  
authority to purchase 委托购买证；委购书 WDR!e2G  
authorization 认可；核准；授权；授权书 nrS_t y  
authorization by direction 指示授权 gd*?kXpt   
authorization by instruction 指令授权 RPQ)0.O7  
authorization by warrant 令状授权 egvWPht'_  
authorization of unit trust 单位信托的认可 9IV WbJ  
authorized agent 指定代理人 ?i"FdpW  
authorized capital 法定资本 `$HO`d@0*R  
authorized clerk 出市员 /0(KKZ)  
authorized dealer 认可交易商 on$a]zx'@  
authorized financial institution 认可财务机构 l|{<!7a  
authorized fund 认可基金 v
2Y=vr  
authorized fund house 获授权的基金公司；认可基金公司 ){~.jP=-#  
authorized institution 认可机构 hd' n"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N0f}q1S<-A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m~A/.t%=  
authorized insurer 获授权保险人；获认可承保人 t=#)3C`Q}  
authorized investment 特准投资项目 I 3PnyNZ  
authorized person 获授权人 v;7u"9t  
authorized representative 获授权代表 WDq3K/7\  
authorized share capital 法定股本 -M}iDBJx>#  
automated quotation system 自动报价系统 AH
+J:8k  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 25r=Xv  
自动交易系统〔香港期货交易所有限公司〕 TPuzL(ws  
automatic adjustment mechanism 自动调整机制 C'#:}]@E  
automatic adjustment system 自动调整系统 kLP^q+$u)!  
Automatic Clearing House 自动票据交换所 QNY{pk  
automatic exchange rates accumulation system 自动化汇率累集系统 )g9qkQ8q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Yaqim<j  
automatic teller machine [ATM] 自动柜员机 fz*6 B NJ  
autopay 自动转帐 HYS7=[hv6  
available assets 可用资产 $9/r*@bu8d  
available fiscal reserve 现存财政储备 $}@ll^  
available profit 可用利润 B=7L+6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 WD:5C3;  
average 平均；平均数；海损 9)qx0  
average basic salary 平均基本薪金 6gXc-}dp  
average consumer expenditure 平均消费开支；一般消费开支 e9hQJ 1{)x  
average cost 平均成本 s#ykD{Z  
average cost of land production 增辟土地平均成本 v)06`G  
average daily turnover 平均每日成交额 /VQ<}S[k}-  
average daily wage rate 平均每日工资率 x,
+zw9  
average expenditure pattern 平均开支模式  hT[O5  
average growth rate 平均增长率 vEkz
5$  
average net fixed assets 固定资产平均净值 rcOmpgew  
average of relatives 相对价格平均数 :Pv{E  
average price 平均价格 jsj" W&J  
average propensity to consume 平均消费倾向；一般消费倾向 LCtm@oN  
average propensity to save 平均储蓄倾向；一般储蓄倾向 o<y7Ut  
average rate 平均率 .?qS8:yA  
average revenue 平均收入；平均收益 c<=1,TB"-_  
average stock 平均库存；平均存货 'E9jv4E$n  
average yearly rent 平均年租 i \~4W$4
I  
avoidance of double taxation 避免双重课税 !VW#hc\A5  
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 <M=K!k  
L(L;z'3y  
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