一些有用的会计术语(也不知道发的地方对不对)A

A: e=%6\&q  
A share Ａ股；甲类股份 C#A\Rfi  
abatement of tax 减税；减扣免税额 2?bE2^6  
ABN AMRO Bank N.V. 荷兰银行 +|=5zWI/  
above-the-line expenditure 线上项目支出；经常预算支出 7yK1Q_XY>  
above-the-line receipt 线上项目收入；经常预算收入 8${Yu  
ABSA Asia Limited 南非联合亚洲有限公司 `Ufv,_n  
absolute change 绝对数值变更 Vdz(\-}ao  
absolute expenditure 实际开支 GxR, 3  
absolute guideline figure 绝对准则数字 qTl/bFD  
absolute interest 绝对权益 U\\nSU  
absolute order of discharge 绝对破产解除令 ,@'M'S  
absolute profit margin 绝对利润幅度 +\O[)\  
absolute value 实值；绝对值 Udh!%QP%[w  
absolutely vested interest 绝对既得权益 bhb*,iWA  
absorbed cost 已吸收成本；已分摊成本 WDdp(<  
absorption 吸收；分摊；合并 k;9"L90  
absorption rate 吸收率；摊配率；分摊率 2og8VI  
ACB Finance Limited 亚洲商业财务有限公司 GXE6=B
O  
acceptable form of reciprocity 合理的互惠条件 @\UoZv(  
acceptable rate 适当利率；适当汇率 >)IXc<"wq  
acceptance agreement 承兑协议 4/Bn9F  
acceptance for honour 参加承兑 %g<J"/  
acceptor 承兑人；接受人；受票人 }_{QsPx9  
acceptor for honour 参加承兑人 Y[yw8a  
accident insurance 意外保险 /-W-MP=Wd  
Accident Insurance Association of Hong Kong 香港意外保险公会 > \KVg(?D  
accident insurance scheme 意外保险计划 FTg4i\Wp  
accident year basis 意外年度基准 hIr$^%  
accommodation 通融；贷款 r 7mg>3  
accommodation bill 通融票据；空头票据 K{s%h0  
accommodation party 汇票代发人 KtFxG6a  
account balance 帐户余额；帐户结余 S"z cSkF  
account book 帐簿 ]$vJK  
account collected in advance 预收款项 khW9n*  
account current book 往来帐簿 X0.-q%5  
account of after-acquired property 事后取得的财产报告 P6E=*^^m(  
account of defaulter 拖欠帐目 [8K+zT5  
account payable 应付帐款 v8`)h<:W?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Twj?SV  
account receivable 应收帐款 *I(g~p  
account receivable report 应收帐款报表 (cj3[qq  
account statement 结单；帐单；会计财务报表 C;jV{sb9c  
account title 帐户名称；会计科目 O(( kv|X4  
accountant's report 会计师报告 ~',}]_'oR-  
Accountant's Report Rules 会计师报告规则 I'[hvp  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Sl{nS1q  
Accounting Arrangements 《会计安排》 -*K!JC-  
accounting basis 会计基础 `>q|_w\e  
accounting by Official Receiver 破产管理署署长呈交的帐目 B~u_zZE  
Accounting Circular 《会计通告》 s\`Vr;R:|  
accounting class 会计类别 |;-,(509  
accounting date 记帐日期；会计结算日期 jbHk  
accounting for money 款项核算 $VrKoL\ScA  
Accounting Officer 会计主任 P9p{j1*;  
accounting period 会计报告期；会计期 g1uqsqYt  
accounting policy 会计政策；会计方针 | 3`qT#p{  
accounting practice 会计惯例 ; YaR|)B  
accounting principle 会计准则 lK? Z38  
accounting record 会计记录 / h6(!-"  
accounting report 会计报告 Z`?<Ada  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q-.e9eoc\  
Accounting Society of China 中国会计学会 xmDX1sL**  
accounting statement 会计报表 Ohm
>^N;  
accounting system 会计制度；会计系统 =oF6|\]{;  
accounting transaction 会计事项；帐务交易 )6
?.; B  
accounting treatment 会计处理 !_`T8pJ`  
accounting year 会计年度 toipEp<ci  
accretion 增值；添加 !j(KbAhWZ  
accrual 应计项目；应累算数目 9@yP;{Q  
accrual basis 应计制；权责发生制 p0.?R  
accrual basis accounting 应计制会计；权责发生制会计 LC/w".oq?  
accrue 应累算；应计 ^/W7Xd(s  
accrued benefit 应累算利益 tH:K6^oR  
accrued charges 应计费用 }eX_p6bBw  
accrued cumulative preference share dividend 应累算的累积优先股股息 6[9E^{(z  
accrued expenses 应累算费用 4M8AYh2)  
accrued interest payable 应付利息；应计未付利息 6Upg\(  
accrued interest receivable 应收利息；应计未收利息 wE75HE`gW  
accrued right 累算权益 v`hv5wQ  
accruing profit 应累算的利润 \ooqa<_  
accumulated fiscal reserve 累积财政储备 G
c9^Z=  
accumulated profit 累积利润；滚存溢利 WRAW%?$  
accumulated reserve 累积储备 (%>Sln5hq  
accumulation of surplus income 累积收益盈余 NEO~|B*oDU  
acquired assets 既得资产 2`* %NJ  
acquisition 收购；购置；取得 x~GV#c  
acquisition cost 购置成本 f*~ 4Kv  
acquisition expenses 购置费用 LoG@(g&)  
acquisition of 100% interest 收购全部股权 Yi[dS`,d  
acquisition of control 取得控制权 t.pg;#  
acquisition of fixed assets 购置固定资产 33kI#45s  
acquisition of shell “买壳” Yf:utCvv  
acquisition price 收购价 D^PsV  
act of God 天灾 Et'C4od s  
acting partner 执事合伙人 wN)R !6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |4Ix2GD  
active partner 积极参与的合伙人 ABV\:u  
active trading 交投活跃 ^+[o+  
actual circulation 实际流通 2vnzB8"k  
actual cost 实际成本 FGx_qBG4|  
actual expenditure 实际开支；实际支出 4Uf+t?U9  
actual income 实际入息；实际收入；实际收益 G 7)D+],{Y  
actual market 现货市场 v%<_Mh  
actual price 现货价；实际价格 fC3IxlG  
actual profit 实际利润 #|XEBOmsQ  
actual quotation 实盘；实际价位；实际报价 0iXqAa  
actual year basis 按实际年度计算 =X X_Cnn  
actuals 实货 1TQ$(bI  
actuarial investigation 精算调查 Kc udWW]  
actuarial principle 精算原则 8{+~3@T  
actuarial report 精算师报告 zs"AYxr  
Actuarial Society of Hong Kong 香港精算学会 pOI+  
actuarial valuation 精算师估值 b=T+#Jb  
actuary 精算师 VP4t~$"  
ad referendum agreement 暂定协议；有待覆核的协定 ~DZ;l/&Mz7  
ad valorem duty 从价税；按值征税 p2~Q  
ad valorem duty system 从价税制 &SN$D5U'  
ad valorem fee 从价费 d L%
E0o  
ad valorem tariff 从价关税 i`]M2Q   
additional allowance 额外免税额 \ b9,>  
additional amount for unexpired risk 未过期风险的额外款额 na']{a1K  
additional assessable profit 补加应评税利润 A?}OOjA  
additional assessment 补加评税 k7{fkl9|#  
additional commitment 额外承担 0h shHv-
 
additional commitment vote 额外承担拨款 \N#)e1.0P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [bPE?_a,  
additional dependent parent allowance 供养父母额外免税额 J-PzIFWd  
additional provision 额外拨款 H5RHA^p|  
additional stamp duty 附加印花税 n'*Ljp  
additional tax 补加税罚款；补加税款 6 qKIz{;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !v;r3*#Nky  
adjudged bankrupt 被裁定破产 3/rvSR!  
adjudicated bankrupt 裁定破产人 IVNNiNN*5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 paBGJ~{=  
adjudication of bankruptcy 裁定破产；宣告破产 el|t6ZT*  
adjudication of insolvency 裁定无力偿还债务 ~POeFZ  
adjusted actual 经调整的实数；调整后的实数 Br~%S?4"o  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^/n[5@6H  
adjusted figure 经调整的数字；调整后的数额 S,(@Q~  
adjusted liabilities 经调整的负债；调整后的负债 iKabo,~  
adjusted loss 经调整的亏损；调整后的亏损 $PS5xD~@  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 b"FsT  
adjusted profit 经调整的利润；调整后的利润 yL Q&
<\  
adjusted surplus 经调整的盈余额；调整后的盈余额 18A&[6"!  
adjusted value 经调整的价值；调整后的价值 Ic=V:  
adjustment 调整；修订；理算〔保险〕
H+5]3>O-$  
adjustment centre 调剂中心 aY:(0en]&  
adjustment lag 调整过程的时间差距；调整时差 f,
L  
adjustment mechanism 调整机制 pn $50c  
adjustment of loss 亏损调整 M.8!BB7\8e  
adjustment process 调整过程；调整程序 w|nVK9.  
adjustment range 调整幅度 EhFhL4Xdn  
administered exchange rate 受管制汇率 l.)N  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~v54$#CB  
administration expenses 行政费用  iz^wBQ  
administration fee 手续费；行政费 R-Fi`#PG2  
administration in bankruptcy 破产管理 hE6tu'  
administration order 遗产管理令 ewY[vbF  
administrator 管理人；遗产管理人 >Ed^dsb&  
administrator of the estate 遗产管理人 |%V.Lae  
admission of debt 债项承认书 I(<G;ft<}  
admission of proof 接纳债权证明 u3. PHZ  
advance 放贷款项；垫付款项；预支款项；预付款项 >rFvT>@NU  
advance account 暂支帐目；预付款帐户 GC\/B0!  
advance compensation 预付补偿金 /3TorB~Y  
advance from shareholder 股东垫款 I@S<D"af  
advance pending reimbursement 预支以待日后付还 xRY
5[=97  
advanced economy 先进经济体系 'j)eqoj  
advancement 预付；预付财产
D1Sl+NOV  
advances warrant 垫款令 'j3'n0o  
advancing 贷出 wKeqR$  
adverse balance 逆差  yY| .  
adverse exchange 逆汇 3QHZC0AY  
advertisement addressed to shareholders 在报章刊登的致股东通告 &V:dcJ^Q  
advice for collection 托收通知书 Ksp;bfe  
advice of drawing 提款通知书；汇票通知书 " }ZD)7K  
advice of payment 付款通知 !>:tF,fcB  
Advisory Committee [Securities and Futures Commission] aXJe"IT.u  
谘询委员会〔证券及期货事务监察委员会〕 Y@4vQm+  
Advisory Committee on Diversification 经济多元化谘询委员会 XP`kf]9  
affidavit 誓章；遗产申报誓章 UA8!?r-cR
 
affidavit of no receipt 述明无收款的誓章 h@DJ/&;u@  
affiliate 联号；联营公司；附属公司 ;p_X7N  
affiliated company 附属公司；联号；联营公司 !xc7~D@om(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0/gcSW b  
affordability 负担能力 ;Pa(nUE@  
African Development Bank [AfDB] 非洲开发银行 *=7[Ip<X  
after-acquired property 事后取得的财产 K?tk&0  
after-hours dealing 市后交易 /< :;^B  
after-tax profit 税后盈利；税后利润；税后溢利 $KKaA{0-  
agency agreement 代理协议 W^N"y&  
agency expenses 代理机构的开支 +i>q;=~  
agency fee 代理费 *@& "MZ/M  
Agency Law 《代理法》 1wgu%$|d  
agent 代理人；承销人 `l+SJLyJ%  
agent of company 公司代理人 LXfiSM{o  
agent's fee 代理人费；经纪费 bvx:R
~E$  
aggregate 总计；总数；总体数字 %pp+V1FH  
aggregate amount 总款额；总额 ~?&ijhZ  
aggregate assets and liabilities 总体资产与负债 +n,BD C;  
aggregate at constant price 按固定价格计算的总体数字 JJ~?ON.H  
aggregate demand 总需求 _)l %-*Z7p  
aggregate gross position 总持仓量 gCJ'wv)6|%  
aggregate limit 总限额 84[^#ke  
aggregate of salaries tax 合计薪俸税 r9Z/y*q  
aggregate performance 总体表现；总体业绩 19.cf3Dh  
aggregate supply 总体供应 $;CC lzw  
aggregate surplus 总盈余 DsX>xzM  
aggregate total 整体总额 ZH(.|NaH  
aggregate value 总值；合计价值 1;P\mff3Y  
aggregated basis 合计基准 LbR-uc?x  
aggregated net chargeable income 合计应课税入息实额 WNb$2q=  
aggregation 合并计算；合计；总和 ZYsFd_  
aggregation of incomes of husband and wife 夫妇入息合并计算 
+o  
aggregation of property 财产的总和 vOK;l0%  
agio 差价；贴水 Xu_<4  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 S2R[vB4).  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6b/b}vl  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 @EY}iK~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zFtGc  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 dU>R<jl!$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #D/ }u./  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 uU(G_E ?  
agreement for a settlement 授产协议 gVA}?t;  
agreement for assignment 转让协议 tD7C7m  
agreement for sale 售卖协议；买卖协议 <Mn7`i   
agreement for sale and purchase 买卖协议 &iiK ZZ`_o  
agreement for the payment of interest 支付利息协议 !BQ ELB$0  
agreement for the repayment of money 还款协议 K: o|kd  
agreement of reinsurance 再保险协议 ;=VK_3"  
Agricultural Bank of China 中国农业银行 ICCCCG*[  
air passenger departure tax 飞机乘客离境税 QGv:h[b_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~q
?"w:@;x  
airport tax 机场税 G'?f!fz;  
alcohol duty 酒精税 7cmr *y  
alienation 让与；让渡；转让 ]7S7CVDk4  
alimony 生活费；赡养费 sJI-  
All Ordinaries Index [AOI] 所有普通股指数 '"]>`=R  
all risks 全险；综合险 0?Tk*X  
All Sales Record for Stock Market 《股票市场成交报告》 ";?C4%L  
Allied Capital Resources Limited 新联财务有限公司 H
rg=sR  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -~O;tJF2  
allocation letter 拨款信件 &Wv`AoV  
allocation of fund 分配款项；预留款项 "o#)vA`  
allocation of profit 利润分配；溢利分配 :KV,:13`D  
allocation warrant 拨款令 'x,GI\;?  
allotment 分配；配股 JIbzh?$aD  
allotment notice 股份配售通知；配股通知 XJlDiBs9=Q  
allotment of shares 股份分配 b8{h[YJL2  
allowable 可获宽免；免税的 E0)mI)RW.  
allowable business loss 可扣除的营业亏损 C*y6~AYN#  
allowable expenses 可扣税的支出 r< ?o}Qq  
allowance 免税额；津贴；备抵；准备金 O{ %A&Ui  
allowance for debts 债项的免税额 0]eh>ab>  
allowance for depreciation by wear and tear 耗损折旧免税额 !OoaE* s  
allowance for funeral expenses 殡殓费的免税额 me[J\MJ;w^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GkGC4*n  
allowance for repairs and outgoings 修葺及支出方面的免税额 "Eok;io  
allowance to debtor 给债务人的津贴 "l[V%f E  
alteration of capital 资本更改 AY/-j$5+?  
alternate trustee 候补受托人 Fe&n,  
amalgamation 合并 7Ysy\gZ&wp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "Yfr"1RmO  
ambit of charges 征税范围；收费范围 AYPf)K;%  
amended valuation 经修订的估值 BV }(djx  
American Commodities Exchange 美国商品交易所 x)#<.DX  
American Express Bank Limited 美国运通银行 <7FP"YU  
American Stock Exchange 美国证券交易所 $;)noYo  
amortization 摊销 i^sDh>$J  
amount due from banks 存放银行同业的款项 qSC~^N`  
amount due from banks abroad 存放海外银行同业的款项 f}lT|.)?VD  
amount due from holding companies 控股公司欠款 g=oeS%>E  
amount due from local banks 存放本港银行同业的款项 HzG~I8o(d  
amount due to banks 银行同业的存款 ))CXjwLj;  
amount due to banks abroad 海外银行同业的存款 M89-*1  
amount due to holding companies 控股公司存款 Yn$>QS 4  
amount due to local banks 本港银行同业的存款 71L\t3fG  
amount due to outport banks 外埠银行同业的存款 ."F'5eTT~  
amount for note issue 发行纸币的款额 >d27[%  
amount of bond 担保契据的款额 _!C)r*0(  
amount of consideration 代价款额 vA2,&%jw  
amount of contribution 供款数额 xu"94y+  
amount of indebtedness 负债款额 0XR;5kd%  
amount of principal of the loan 贷款本金额 Wp7@  
amount of rates chargeable 应征差饷数额 {? K|(C  
amount of share capital 股本额 D,GPn%Wqi  
amount of sums assured 承保款额 <r7qq$  
amount of variation 变动幅度 e"o6C\c  
amount of vote 拨款数额 VeD+U~ d  
amount payable 应付款额 1%/ NL?8#  
amount receivable 应收款额 +YQ~t,/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mV**9-"  
analysis 分析 +;:aG6q+  
ancillary risk 附属风险 - 5o<Q'(  
annual account 周年帐目；周年帐目报表；年度决算；年结 k}I5x1>&  
annual accounting date 年结日期 C>JekPeM  
annual allowance 每年免税额；年积金；年度津贴；年津 x  tYV"  
annual balance 年度余额 $K6?(x_  
annual disposable income 每年可动用收入 #!8^!}
nFO  
annual estimates 周年预算 "5o;z@(  
annual fee 年费 RFZU}.*K$  
annual general meeting 周年大会 MAwC\7n+X  
annual growth rate 年增率；每年增长率 As6)_8w  
annual long-term supplement 长期个案每年补助金 Yhc6P%{Z^  
annual pensionable emolument 可供计算退休金的年薪 M!&_qj&N,  
annual report 年报 HIPcZ!p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IFC%%It5,  
annual return 周年报表；周年申报表；每年报税表格 0.J1!RIK/  
Annual Return Rules 《周年报表规则》 {FV,j.D  
annual review of consumer prices 每年消费物价回顾 vB{;N  
annual roll-forward basis 逐年延展方式 .-('C> @  
annual salary 年薪 k7yv>iN  
annual statement 年度报表；年度决算表 }sTH.%  
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 (E"&UC[  
annuitant 年金受益人 uKR\Xo}  
annuity 年金 so?pA@O
 
annuity contract 年金合约 cotxo?)Zv  
annuity on human life 人寿年金 o;M.Rt\A  
antecedent debt 先前的债项 |n|U;|'^  
ante-dated cheque 倒填日期支票 -!'Oy%a#  
anticipated expenditure 预期开支 V_+}^  
anticipated net profit 预期纯利 HO%E-5b9  
anticipated revenue 预期收入 2d5}`>  
anti-inflation measure 反通货膨胀措施 q9W~7  
anti-inflationary stance 反通货膨胀立场 .q5J^/kr  
apparent deficit 表面赤字 54ak<&?  
apparent financial solvency 表面偿债能力 r3+<r<gs  
apparent partner 表面合伙人 ?Kx6Sf<i  
application for personal assessment 个人入息课税申请书 95.qAFB1  
application of fund 资金应用 cW
81  
application to release as liquidator and to destruct the books of accounts and documents R/ALR
 
申请免除清盘人职务及毁灭帐簿与文件 z9k*1:  
appointed actuary 委任精算师 b"ol\&1 #  
appointed auditor 委任核数师；委任审计师 r,`Z.A  
appointed trustee 委任的受托人 y'J:?!S,Yu  
appointer 委任人 (xk.NZnF  
apportioned pro rata 按比例分摊 `DgaO-Dg3  
apportionment 分配；分摊 #Acon7Rp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {\vI9cni|"  
apportionment formula 分摊方程式 'h!h!  
apportionment of estate duty 遗产税的分摊 ULp)T`P  
appraisal 估价；评估 9]]!8_0=r  
appreciable growth 可观增长 [+hy_Nc$  
appreciable impact 显着影响 V]l&{hl,  
appreciable increase 可观增长 t7jh?]  
appreciation 增值；升值 @
!z$Sp=  
appreciation against other currencies 相对其他货币升值 88Fb1!a5Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ntrY =Y  
appreciation tax 增值税 ttK,((=@  
appropriation 拨款；拨用；拨付 M(n<Iu4^_  
appropriation account 拨款帐目 fnVW/23  
Appropriation Bill 拨款法案 $l#v/(uFa  
appropriation-in-aid system 补助拨款办法 c&E*KfOG  
approved assets 核准资产 bn0"M+7)f  
approved basket stock 认可一篮子证券 E/"YId
`A  
approved budget 核准预算 -kG3k> by_  
approved charitable donation 认可慈善捐款 (w5u*hx  
approved charitable institution 认可慈善机构 |Hx%f  
approved currency 核准货币；认可货币 =8$|_  
approved estimates 核准预算 m.1LxM$8  
approved estimates of expenditure 核准开支预算 5xh!f%6  
approved overseas insurer 核准海外保险人 @Ufa-h5"(  
approved overseas trust company 核准海外信托公司  =3h+=l[  
approved pooled investment fund 核准汇集投资基金 !7A"vTs  
approved provident fund scheme 认可公积金计划 :.C+?$iuX  
approved provision 核准拨款 ,|e}Y [  
approved redeemable share 核准可赎回股份 j4E H2v  
approved regional stock 认可地区性证券 R(M}0JRm  
approved retirement scheme 认可退休金计划 IV)^;i  
approved subordinated loan 核准附属贷款 pY^
pTWs(  
arbitrage 套戥；套汇；套利 ]*bAF^8i  
arbitrageur 套戥者；套汇者 XHWh'G9  
arbitrary amount 临时款项 J|n(dVen/  
arrangement 措施；安排；协定 Jn@Z8%B@Z  
arrears 欠款 .yZK.[x4  
arrears of pay 欠付薪酬 l\K%  
arrears of revenue 逾期未收税款；逾期未收的帐项 Cr' !"F  
articles of association 组织章程；组织细则；组织章程细则 kR<xtHW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BhqhyX\D&y  
ascertainment of profit 确定利润 4fu'QZ(}  
"Asia Clear" “亚洲结算系统”  5Waw?1GL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *<B)Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yr FZ~r@-  
Asian Development Fund [ADF] 亚洲发展基金 *D\0.K,o  
Asian dollar bond 亚洲美元债券 L@7Qs6G2u  
Asian dollar market 亚洲美元市场 pwa.q  
Asian dollar rate 亚洲美元利率 ]
O6KKz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x7vq?fP0n  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kxwNbxC  
asked price 沽盘；喊价；索价；卖方报价 eeZIa`.sX  
assessable income 应评税入息 3CA|5A.Pa  
assessable loss 应评税亏损 m
,\i  
assessable profit 应评税利润 x^zdTMNhw  
assessable value 应评税值 I)[`ZVAXR  
assessed profit 估定利润 IO}+[%ptc*  
assessed value 经评估价值 Xy:Gj,@  
assessment 评税；评定；估价；评税单 aML#Z|n  
assessment number 评税编号；估价编号 ' be P  
assessment of additional tax 补加税评税 u8|@|t  
assessment of performance 业绩评估；实绩评价 C>AcK#-x,{  
Assessor 评税主任 }$^]dn@  
asset price bubbles 资产价格泡沫 %p<$|'  
asset-backed securities 具资产保证的证券 CT|z[^  
assets accretion 资产增值 _GE=kw;:  
assets and liabilities 资产与负债 +#0~:&!
9  
assets betterment statement 资产递增表；资产改进表 u@AI&[Z  
assets lending 实物放款；有抵押贷款 \BLp-B1s  
assets of the company passing on the death 死者去世时转移的公司资产 \s,Iz[0Vfz  
assets pledged as security for liabilities 用作负债抵押的资产 7@FDB
jq  
assets portfolio 资产投资组合 Kp8fh-4_  
assets price 资产价格 R78!x*U}  
assets quality 资产质素 66/Z\H^d  
assets realization 资产变现 Po1hq2-U8  
assets refinancing arrangement 资产再集资安排 wHA/b.jH  
assets securitization 资产证券化 h8em\<;  
assets situated outside Hong Kong 在香港以外地方的资产 [.{^"<Z<  
assets stripping 削减资产；拆卖资产 64?Pfir6  
assets value 资产值 `+oV/:Q3  
assignee 承让人 `GPQ((la  
assignment 转让；转让书；转让契 -&@]M>r@  
assignment of interest 权益转让 Tj Mb>w9  
assignment of letters patent and trade mark 专利证书及商标转让 DG3[^B  
assignment of property 物业转让；物业转让书 D`en%Lf!m  
assignment right 转让权 |pBMrN+is  
assignor 转让人 5f8"j$Az  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +Dd"41  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <}&7 a s  
associate member 附属会员 y7>iz6N  
associated body corporate 相联法人团体 w2k<)3 g~  
associated company 相联公司；联属公司 -<xyC8$^$  
associated corporation 相联法团 :MK=h;5Z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j+$M?Z^  
公认会计师公会〔英国〕 oE$hqd s  
Association of Futures Exchange Brokers 香港期货经纪协会 hXNH"0VCV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 zkd3Z$C
e  
association of underwriters 承保人组织 C9o$9 l+B  
assumption of control 接管 j]>=1Rd0b(  
assurance 担保；保险；转易；转易书 >o#ERNf  
assurance of interest 权益的转易 )Ea8{m!  
at 19XX price 按一九ＸＸ年价格计算 Hc M~
  
at a discount 按赔价计算；按贴水价格计算；打折扣 J6DnPaw-G  
at a premium 按溢价计算；按升水价格计算 X R4)z  
at call 通知付款；按通知 [$^A@bqk  
at constant market price 按固定市价计算 s\_l=v3  
at constant price 按固定价格计算 &&&9  
at cost 按成本计算 z*RSMfRW  
at current market price 按当时市价计算；按现时市价计算 >jv\Qh  
at current price 按当时价格计算；按现时价格计算 F%Kp9I*  
at factor cost 按要素成本计算；按生产要素成本计算 NaF(\j  
at money-of-the-day price 按付款当日价格计算 U7E  
at or better 按指定或较佳价位〔买卖指令〕 B "*`R!y  
at par 按面值计算；平价 `
v~!H\q  
at sight 见票即付 $Y6 3!*  
at the close 按收市盘 lnfm0  
at the opening 按开市盘 -xz|ayn  
attestation 见证；见证条款 _r]nJEF5  
at-the-money option 平价期权 o!=WFAi[pX  
attorney 受权人；受托代表人 3B;}j/h2  
attornment 新拥有人承认书 kymn)Ea  
attributable profit 可归属利润 aV<^IxE;  
attributable share value 可归属股份价值 xHHV=M2l(s  
Auckland Stock Exchange 奥克兰证券交易所 &-=K:;x  
auction 拍卖 "NKf0F  
auctioneer 拍卖商 U~wjR"='  
audit 审计；核数 JIMWMk;ot  
Audit Commission 审计署 C-Ig_Nc  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U_l7CCK +  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 4#_$@ r  
audit review 帐目审查 M'DWu|dIBA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 sXiv,  
audited account 审计帐目；经审计的帐目 * MEe,4  
audited annual account 经审计的周年帐目 +1/b^Ac  
audited balance sheet 经审计的资产负债表 +qhnP$vIe  
auditor 核数师；核数主任；审计师 mpAHL(  
auditor's certificate 核数师证明书；审计师证明书 q4
k.f_{  
auditor's report 核数师报告；审计师报告 {c@G$  
Aussie bond 澳元债券 @UO}W_0ZD  
austerity budget 紧缩预算 nS.2C>A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9KyZEH;pY  
Australia All Ordinaries Index 澳洲所有普通股票指数 BRa{\R^I  
Australian Dollar [AUD] 澳元 'l|R5   
Australian Options Market 澳大利亚期权市场 FN!1|'VK  
Australian Securities Commission 澳洲证券事务监察委员会 '#W_boN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~r&D6Y  
Australian Stock Exchange 澳大利亚证券交易所 TY~Vi OC  
Austrian Schilling [ATS] 奥地利先令 +;dXDZ2  
authentication 认证；鉴证 =T4u":#N;  
authority to purchase 委托购买证；委购书 tFiR!f)  
authorization 认可；核准；授权；授权书 3{e'YD~hP  
authorization by direction 指示授权 g8l5.Mpx  
authorization by instruction 指令授权 [x5
mPjgw  
authorization by warrant 令状授权 w4,]2Ccn.  
authorization of unit trust 单位信托的认可 /&(1JqzlB  
authorized agent 指定代理人 e #M iaX  
authorized capital 法定资本 q$T8bh,2  
authorized clerk 出市员 `eC+% O  
authorized dealer 认可交易商 jgq{p
Z#E  
authorized financial institution 认可财务机构 ?mU\ N0o  
authorized fund 认可基金 3;l"=#5  
authorized fund house 获授权的基金公司；认可基金公司 Yb6q))Y  
authorized institution 认可机构 /zT`Y=1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6G}c1nWU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 B.*"Xfr8  
authorized insurer 获授权保险人；获认可承保人 1"YpO"Rh  
authorized investment 特准投资项目 AF$\WWrB  
authorized person 获授权人 K&dT(U  
authorized representative 获授权代表 NAJVr}4f  
authorized share capital 法定股本 7Cy<mS  
automated quotation system 自动报价系统 9B=1Yr[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ertBuU  
自动交易系统〔香港期货交易所有限公司〕 5un^yRMB-  
automatic adjustment mechanism 自动调整机制 @5E,:)T*wR  
automatic adjustment system 自动调整系统 ^N-'xy  
Automatic Clearing House 自动票据交换所 #\ #3r  
automatic exchange rates accumulation system 自动化汇率累集系统 7"cv|6y|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \|t{e8}  
automatic teller machine [ATM] 自动柜员机 f4"4ZVcr  
autopay 自动转帐 pj; I)-d/  
available assets 可用资产 LuS+_|]x  
available fiscal reserve 现存财政储备 kZxW"2  
available profit 可用利润 k>5O`Y:  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;LQ9#M?  
average 平均；平均数；海损 CGZ^hoh/  
average basic salary 平均基本薪金 "!KpXBc,>  
average consumer expenditure 平均消费开支；一般消费开支 56{I`QjX  
average cost 平均成本 3m=2x5{L  
average cost of land production 增辟土地平均成本 ~O03Sit-  
average daily turnover 平均每日成交额 v{y{sA  
average daily wage rate 平均每日工资率 J(s;$PG  
average expenditure pattern 平均开支模式 {G*OR,HN  
average growth rate 平均增长率 h1f8ktF  
average net fixed assets 固定资产平均净值 QDE$E.a  
average of relatives 相对价格平均数 !d8A  
average price 平均价格 B+"g2Y  
average propensity to consume 平均消费倾向；一般消费倾向 9M'DC^x*T  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9/kXc4  
average rate 平均率 ;^3$kF  
average revenue 平均收入；平均收益 ; )llt G  
average stock 平均库存；平均存货 Q9slfQ  
average yearly rent 平均年租 g_q<ze  
avoidance of double taxation 避免双重课税 cp%ii'  
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 0m)&YFZ[(  
A'-_TFwW  
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