一些有用的会计术语(也不知道发的地方对不对)A

A: T`.O'!  
A share Ａ股；甲类股份 D>@I+4{p  
abatement of tax 减税；减扣免税额 BNl5!X^{  
ABN AMRO Bank N.V. 荷兰银行 c74.< @w  
above-the-line expenditure 线上项目支出；经常预算支出 6C^ D#.S  
above-the-line receipt 线上项目收入；经常预算收入 m
)zUU  
ABSA Asia Limited 南非联合亚洲有限公司 -MO#]K3<  
absolute change 绝对数值变更 L9\1+rq  
absolute expenditure 实际开支 FLCexlv^  
absolute guideline figure 绝对准则数字 G5RR]?@6V  
absolute interest 绝对权益 5C*Pd Wpl  
absolute order of discharge 绝对破产解除令 t#/YN.@r  
absolute profit margin 绝对利润幅度  ZrxD`1L  
absolute value 实值；绝对值 P[#e/qnXu|  
absolutely vested interest 绝对既得权益 b#Z{{eLny  
absorbed cost 已吸收成本；已分摊成本 V>%rv'G8  
absorption 吸收；分摊；合并 V _/%b)*  
absorption rate 吸收率；摊配率；分摊率 e*(!^Q1  
ACB Finance Limited 亚洲商业财务有限公司 }DEg-j,F  
acceptable form of reciprocity 合理的互惠条件 0hNA1Fh{U  
acceptable rate 适当利率；适当汇率 Gg3,:A_ w  
acceptance agreement 承兑协议 y$F'(b|)  
acceptance for honour 参加承兑 gX}8#O.K$  
acceptor 承兑人；接受人；受票人 <#y[gTJ<'>  
acceptor for honour 参加承兑人 gQelD6c
 
accident insurance 意外保险 [0[i5'K:  
Accident Insurance Association of Hong Kong 香港意外保险公会 D/B8tf+V  
accident insurance scheme 意外保险计划
eRstD>r  
accident year basis 意外年度基准 i2U{GV<K-r  
accommodation 通融；贷款 He/8=$c%  
accommodation bill 通融票据；空头票据 +I:Unp  
accommodation party 汇票代发人 ;Ax }KN7  
account balance 帐户余额；帐户结余 C12Fl  
account book 帐簿 Nw/  ku  
account collected in advance 预收款项 eKLZt%=  
account current book 往来帐簿 `$<.pOm  
account of after-acquired property 事后取得的财产报告 |
'8Nh  
account of defaulter 拖欠帐目 2K6qY)/_  
account payable 应付帐款 c|B
('3h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 18d4fR  
account receivable 应收帐款 4 Y9`IgQ  
account receivable report 应收帐款报表 #u
(^0' P  
account statement 结单；帐单；会计财务报表 ]G=L=D^cK  
account title 帐户名称；会计科目 UWJ8amA  
accountant's report 会计师报告 IH&|Tcf\  
Accountant's Report Rules 会计师报告规则 V`d,qn)i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +wU@ynw  
Accounting Arrangements 《会计安排》 F>6|3bOR  
accounting basis 会计基础 @R"JW\bd  
accounting by Official Receiver 破产管理署署长呈交的帐目 f:,DWw`B  
Accounting Circular 《会计通告》 n;C :0  
accounting class 会计类别 KHu+9eX  
accounting date 记帐日期；会计结算日期 f#"J]p  
accounting for money 款项核算 GL0L!="!  
Accounting Officer 会计主任 bMu+TgAT,  
accounting period 会计报告期；会计期 vHc%z$-d  
accounting policy 会计政策；会计方针 @#>rYAb8,  
accounting practice 会计惯例 YQ)kRhFA  
accounting principle 会计准则 c(m<h+2VL  
accounting record 会计记录 1 ~*7f>  
accounting report 会计报告 ]BZA:dd.G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q[ZTHd.-  
Accounting Society of China 中国会计学会 =tn)}Y.<e  
accounting statement 会计报表 6qpJUkd  
accounting system 会计制度；会计系统 9C9oUtS  
accounting transaction 会计事项；帐务交易 ,vawzq[oSy  
accounting treatment 会计处理 0[# 3;a  
accounting year 会计年度 a=1@*ID  
accretion 增值；添加 NC`aP0S  
accrual 应计项目；应累算数目 nFe<w  
accrual basis 应计制；权责发生制 q=m'^ ,gPS  
accrual basis accounting 应计制会计；权责发生制会计 oj<gD  
accrue 应累算；应计 $am$EU?s  
accrued benefit 应累算利益 t!X.|`h  
accrued charges 应计费用 :zbQD8jv  
accrued cumulative preference share dividend 应累算的累积优先股股息 Hqx-~hQO  
accrued expenses 应累算费用 KYhwOGN  
accrued interest payable 应付利息；应计未付利息 W:nef<WH  
accrued interest receivable 应收利息；应计未收利息 `r':by0M  
accrued right 累算权益 /NFj(+&g+  
accruing profit 应累算的利润 ZzpUUH/r  
accumulated fiscal reserve 累积财政储备 nEy&>z  
accumulated profit 累积利润；滚存溢利 ncdKj}  
accumulated reserve 累积储备 vWv"  
accumulation of surplus income 累积收益盈余 T2W eE@o  
acquired assets 既得资产 g2ixx+`?|:  
acquisition 收购；购置；取得 Y('#jU  
acquisition cost 购置成本 hH3RP{'=  
acquisition expenses 购置费用 {9pZ)tB  
acquisition of 100% interest 收购全部股权 L}b.ulkMD  
acquisition of control 取得控制权 !hy-L_wL]  
acquisition of fixed assets 购置固定资产 zxl@(hd  
acquisition of shell “买壳” UnV.~u~  
acquisition price 收购价 ,PW'#U:  
act of God 天灾 <2x^slx)?  
acting partner 执事合伙人 P>D)7V9Hh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gPO}d  
active partner 积极参与的合伙人 KYI/  
active trading 交投活跃 U_Ptqqt%  
actual circulation 实际流通 -f^tE,
-  
actual cost 实际成本 P4'Q/Sj  
actual expenditure 实际开支；实际支出 I6av6t}  
actual income 实际入息；实际收入；实际收益 p)-^;=<B3  
actual market 现货市场 q3N jky1w  
actual price 现货价；实际价格 o#Dk& cH  
actual profit 实际利润 ED( Sg  
actual quotation 实盘；实际价位；实际报价 ..5CC;B  
actual year basis 按实际年度计算 +GN(Ug'R  
actuals 实货 ]Q1yNtN  
actuarial investigation 精算调查 _6hQ %hv8  
actuarial principle 精算原则 ;`{H!w[D  
actuarial report 精算师报告 'GWN~5  
Actuarial Society of Hong Kong 香港精算学会 |aS.a&vwR  
actuarial valuation 精算师估值 .!3|&V'<  
actuary 精算师 P3=G1=47U  
ad referendum agreement 暂定协议；有待覆核的协定 RSRS wkC  
ad valorem duty 从价税；按值征税 3jU&zw9  
ad valorem duty system 从价税制 -d/ =5yxL  
ad valorem fee 从价费 d&Zpkbh"  
ad valorem tariff 从价关税 yx[/|nZDC4  
additional allowance 额外免税额
7xlkZF  
additional amount for unexpired risk 未过期风险的额外款额 Mb}QD~=M  
additional assessable profit 补加应评税利润 8kIks
y  
additional assessment 补加评税 _;
y9
$"A  
additional commitment 额外承担 {S)6;|ua'  
additional commitment vote 额外承担拨款 O=t_yy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ll't>)  
additional dependent parent allowance 供养父母额外免税额 qInR1r<  
additional provision 额外拨款 9W5lSX#^;  
additional stamp duty 附加印花税 *N<]Xy@  
additional tax 补加税罚款；补加税款 ,ZNq,$j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;igIZ$&  
adjudged bankrupt 被裁定破产 |wMN}bq|T  
adjudicated bankrupt 裁定破产人 sll\g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]F~dlH1Wp
 
adjudication of bankruptcy 裁定破产；宣告破产 ="H`V V_  
adjudication of insolvency 裁定无力偿还债务 :3Ox~o  
adjusted actual 经调整的实数；调整后的实数 4pF*"B  
adjusted current assets 经调整的流动资产；调整后的流动资产 !;A\.~-!G  
adjusted figure 经调整的数字；调整后的数额 .p[ux vp  
adjusted liabilities 经调整的负债；调整后的负债 "&u@d~`-n  
adjusted loss 经调整的亏损；调整后的亏损 H*R"ntI?w  
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 Bsvr?|L\  
adjusted profit 经调整的利润；调整后的利润 IEi^kJflU  
adjusted surplus 经调整的盈余额；调整后的盈余额 uGGt\.$]s  
adjusted value 经调整的价值；调整后的价值 C}Cs8eUn  
adjustment 调整；修订；理算〔保险〕 =UQ3HQD  
adjustment centre 调剂中心 Btn?N  
adjustment lag 调整过程的时间差距；调整时差 7n<{tM  
adjustment mechanism 调整机制
!Ai@$tl[S  
adjustment of loss 亏损调整 [9L:),&u  
adjustment process 调整过程；调整程序 FW4<5~'  
adjustment range 调整幅度 q]-r@yF  
administered exchange rate 受管制汇率 b8UO,fY q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #c!lS<z  
administration expenses 行政费用 M%m4i9~!?  
administration fee 手续费；行政费 (L&d!$,Dv  
administration in bankruptcy 破产管理 [z{1*Xc  
administration order 遗产管理令 g!|kp?  
administrator 管理人；遗产管理人 =dKtV.L  
administrator of the estate 遗产管理人 _B<X`L =  
admission of debt 债项承认书 rb.N~  
admission of proof 接纳债权证明 $UWZDD  
advance 放贷款项；垫付款项；预支款项；预付款项 6bC3O4Rw  
advance account 暂支帐目；预付款帐户 _`T_">9r  
advance compensation 预付补偿金 ?fSG'\h>  
advance from shareholder 股东垫款 S,UDezxg  
advance pending reimbursement 预支以待日后付还 b4kgFA  
advanced economy 先进经济体系 Jnov<+  
advancement 预付；预付财产 T8$y[W-c  
advances warrant 垫款令 V 5mTP'  
advancing 贷出 g) jYFfGfH  
adverse balance 逆差 ~$^XP.a.  
adverse exchange 逆汇 }Sv:`9=  
advertisement addressed to shareholders 在报章刊登的致股东通告 T0)@pt7>  
advice for collection 托收通知书 DTL.Bsc-.  
advice of drawing 提款通知书；汇票通知书 ~f98#43  
advice of payment 付款通知 gM:".Ee  
Advisory Committee [Securities and Futures Commission] (\x]YMLH  
谘询委员会〔证券及期货事务监察委员会〕 wIt}dc  
Advisory Committee on Diversification 经济多元化谘询委员会 Fx.=#bVX7  
affidavit 誓章；遗产申报誓章 Dp9+HA9
t  
affidavit of no receipt 述明无收款的誓章 (!WD1w
 
affiliate 联号；联营公司；附属公司 nNn:-  
affiliated company 附属公司；联号；联营公司 kffcm/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~]2K^bh8&  
affordability 负担能力 + ePS14G  
African Development Bank [AfDB] 非洲开发银行 kxv1Hn"`{E  
after-acquired property 事后取得的财产 YaqJ,"GlT  
after-hours dealing 市后交易 7kEn \
 
after-tax profit 税后盈利；税后利润；税后溢利 \4fQMG  
agency agreement 代理协议 c^W)07-X5y  
agency expenses 代理机构的开支 a:w#s}bL  
agency fee 代理费 &^jXEz;  
Agency Law 《代理法》 ` Sz}`+E  
agent 代理人；承销人 G 3ptx! D  
agent of company 公司代理人 NgPk&niM  
agent's fee 代理人费；经纪费 bk[!8-b/a  
aggregate 总计；总数；总体数字 R6->t #n,  
aggregate amount 总款额；总额 zO6oT1I  
aggregate assets and liabilities 总体资产与负债 \9T7A&  
aggregate at constant price 按固定价格计算的总体数字 P*j|.63  
aggregate demand 总需求 3Y$GsN4ln  
aggregate gross position 总持仓量 #H~64/  
aggregate limit 总限额 ~t~|"u"P  
aggregate of salaries tax 合计薪俸税 ;2QP7PrSY  
aggregate performance 总体表现；总体业绩 T>W,'H  
aggregate supply 总体供应 ]Y&VT7+Z  
aggregate surplus 总盈余 +ZP7{%  
aggregate total 整体总额 i83OOV$1J  
aggregate value 总值；合计价值 f/?P514h  
aggregated basis 合计基准 r~['VhI!;E  
aggregated net chargeable income 合计应课税入息实额 sW\!hW1*x  
aggregation 合并计算；合计；总和 S_H+WfIHV'  
aggregation of incomes of husband and wife 夫妇入息合并计算 RViAwTvY  
aggregation of property 财产的总和 8}:nGK|kx  
agio 差价；贴水 (ToUgVW1N  
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》 ~k5W@`"W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JxU5 fe  
《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》 Q7CsJzk~)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q"#J6@  
《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》 }jPSU
do  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment X:{!n({r=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 A04U /;  
agreement for a settlement 授产协议 q) KKvO  
agreement for assignment 转让协议 !&E-}}<  
agreement for sale 售卖协议；买卖协议 W(p_.p"  
agreement for sale and purchase 买卖协议 Ow,b^|  
agreement for the payment of interest 支付利息协议 8z\xrY  
agreement for the repayment of money 还款协议 ]Hv[IodJ  
agreement of reinsurance 再保险协议 #/37V2E  
Agricultural Bank of China 中国农业银行 Fsg*FH7J  
air passenger departure tax 飞机乘客离境税 F!K>Kz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Tid aa  
airport tax 机场税 \i&<s;  
alcohol duty 酒精税 COlaD"Y  
alienation 让与；让渡；转让 Z;"vW!%d  
alimony 生活费；赡养费 f|(M.U-  
All Ordinaries Index [AOI] 所有普通股指数 6Kz,{F@  
all risks 全险；综合险 9>#6*/Oa7  
All Sales Record for Stock Market 《股票市场成交报告》 K*dCc}:`  
Allied Capital Resources Limited 新联财务有限公司 @C aG9]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A3*!"3nU  
allocation letter 拨款信件  %;!.n{X  
allocation of fund 分配款项；预留款项 \_fv7Fdp{  
allocation of profit 利润分配；溢利分配 hi[pVk~B)  
allocation warrant 拨款令 V=3b&TkE  
allotment 分配；配股 Flb&B1  
allotment notice 股份配售通知；配股通知 ],].zlN  
allotment of shares 股份分配 EoDA]6?Lj  
allowable 可获宽免；免税的 -UT}/:a  
allowable business loss 可扣除的营业亏损 O#r%>;3*  
allowable expenses 可扣税的支出 ;dhQN}7  
allowance 免税额；津贴；备抵；准备金 &%Tj/Qx  
allowance for debts 债项的免税额 `M6)f?|$.  
allowance for depreciation by wear and tear 耗损折旧免税额 cB&:z)i4  
allowance for funeral expenses 殡殓费的免税额 oP.7/*p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ddR>7d}N  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z3!`J&  
allowance to debtor 给债务人的津贴 Ek}A
]zC  
alteration of capital 资本更改 9N3eN  
alternate trustee 候补受托人 d'sZxU  
amalgamation 合并 kcxAd   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x,Vr=FB  
ambit of charges 征税范围；收费范围 kU`r)=1"  
amended valuation 经修订的估值 2J;g{95z  
American Commodities Exchange 美国商品交易所 FN73+-:n:j  
American Express Bank Limited 美国运通银行 bZV
/l4TU  
American Stock Exchange 美国证券交易所 #.[k=dj   
amortization 摊销 3;Fhg!ZO  
amount due from banks 存放银行同业的款项 vvOV2n.WD  
amount due from banks abroad 存放海外银行同业的款项 9nbLg5P  
amount due from holding companies 控股公司欠款 TS5Q1+hWHV  
amount due from local banks 存放本港银行同业的款项 3R VR  
amount due to banks 银行同业的存款 cM7[_*Ot<m  
amount due to banks abroad 海外银行同业的存款 rrv%~giU  
amount due to holding companies 控股公司存款 vfo~27T{(  
amount due to local banks 本港银行同业的存款 rVsJ`+L  
amount due to outport banks 外埠银行同业的存款 Af{"pzY  
amount for note issue 发行纸币的款额 Rx}Gz$
 
amount of bond 担保契据的款额 vr^qWn  
amount of consideration 代价款额 p
()xz  
amount of contribution 供款数额 Du){rVY^d  
amount of indebtedness 负债款额 Lj;2\]
 
amount of principal of the loan 贷款本金额 <0?W{3NqI  
amount of rates chargeable 应征差饷数额 DlNX 3  
amount of share capital 股本额 igAtRX%Qx  
amount of sums assured 承保款额 _J[P[(ab  
amount of variation 变动幅度 xkR0  
amount of vote 拨款数额 GuL<Z1<c  
amount payable 应付款额 >F&47Yn  
amount receivable 应收款额 Sa5G.^
XI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )\^-2[;  
analysis 分析 pD]
OT-8  
ancillary risk 附属风险 ~u+9J}  
annual account 周年帐目；周年帐目报表；年度决算；年结 N}YkMJy  
annual accounting date 年结日期 ~e.L.,4QZ8  
annual allowance 每年免税额；年积金；年度津贴；年津 gPc=2  
annual balance 年度余额 I++. ee  
annual disposable income 每年可动用收入 7t_^8I%[  
annual estimates 周年预算 8HdAFRw  
annual fee 年费 {[>Kob1  
annual general meeting 周年大会 s"?3]P  
annual growth rate 年增率；每年增长率 b>9>uC@J15  
annual long-term supplement 长期个案每年补助金 8-6L|#J#  
annual pensionable emolument 可供计算退休金的年薪 =mmWl9'mJ  
annual report 年报 00U> F
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 ws^ np  
annual return 周年报表；周年申报表；每年报税表格 xn|(9#1o  
Annual Return Rules 《周年报表规则》 q"_QQ~  
annual review of consumer prices 每年消费物价回顾 p
Y$Q  
annual roll-forward basis 逐年延展方式 <b<j=_
3  
annual salary 年薪 GowH]MO  
annual statement 年度报表；年度决算表 [PKR2UEe]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 dAe')N:KPI  
annuitant 年金受益人 H 7 ^/q7  
annuity 年金 o%*xvH*A  
annuity contract 年金合约 7j)8Djzp|  
annuity on human life 人寿年金 W`*r>`krVJ  
antecedent debt 先前的债项 &]-DqK7  
ante-dated cheque 倒填日期支票 *4_Bd=5(U  
anticipated expenditure 预期开支 s(roJbJ_;  
anticipated net profit 预期纯利 S`?!G&[!>  
anticipated revenue 预期收入 9Lfv^V0  
anti-inflation measure 反通货膨胀措施 5nVt[Puw  
anti-inflationary stance 反通货膨胀立场 '$QB$2~V  
apparent deficit 表面赤字 G9@0@2aY8  
apparent financial solvency 表面偿债能力 @AuO`I@p=  
apparent partner 表面合伙人 ?b5^  
application for personal assessment 个人入息课税申请书 !$>
R j  
application of fund 资金应用 -n5)w*b,  
application to release as liquidator and to destruct the books of accounts and documents VOh4#%Vj  
申请免除清盘人职务及毁灭帐簿与文件 $,fX:x  
appointed actuary 委任精算师 F1Bq$*'N$w  
appointed auditor 委任核数师；委任审计师 _t}WsEQ+P  
appointed trustee 委任的受托人 B
48={  
appointer 委任人 $ o#V#  
apportioned pro rata 按比例分摊
9@)O_@=  
apportionment 分配；分摊 ##4HYQ%E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mh 7DV  
apportionment formula 分摊方程式 {T~#?v(  
apportionment of estate duty 遗产税的分摊 R_S.tT!  
appraisal 估价；评估 ]:/Q]n^  
appreciable growth 可观增长 lCHO;7YHX  
appreciable impact 显着影响 *siFj CN<  
appreciable increase 可观增长 -+-_I*(  
appreciation 增值；升值 ges J/I  
appreciation against other currencies 相对其他货币升值 '(jG[ry&T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Lbb0_-']  
appreciation tax 增值税 QnX(V[  
appropriation 拨款；拨用；拨付 oIj#>1~c%  
appropriation account 拨款帐目 {fn!'  
Appropriation Bill 拨款法案 >[=^_8M  
appropriation-in-aid system 补助拨款办法 r<Kx0`y  
approved assets 核准资产 l3F6AlPql  
approved basket stock 认可一篮子证券 D]Xsvv
#  
approved budget 核准预算 t"/q]G5  
approved charitable donation 认可慈善捐款 161xAig  
approved charitable institution 认可慈善机构 +pn N!:q  
approved currency 核准货币；认可货币 0T5L_%c  
approved estimates 核准预算 OMg
<V  
approved estimates of expenditure 核准开支预算 WWHoi{q  
approved overseas insurer 核准海外保险人 ut/=R !(K  
approved overseas trust company 核准海外信托公司 v^iL5y!  
approved pooled investment fund 核准汇集投资基金 Ffta](Z;  
approved provident fund scheme 认可公积金计划 !9P';p}2  
approved provision 核准拨款 xLH)P<^`C  
approved redeemable share 核准可赎回股份 GD_hhDyD  
approved regional stock 认可地区性证券 gi _5?$  
approved retirement scheme 认可退休金计划 j*TYoH1  
approved subordinated loan 核准附属贷款 g0ly  
arbitrage 套戥；套汇；套利 UVIKQpA]A  
arbitrageur 套戥者；套汇者 dP]\Jo=Yh  
arbitrary amount 临时款项 h Pa_VrH  
arrangement 措施；安排；协定 r/6o \-  
arrears 欠款 $F+ LDs  
arrears of pay 欠付薪酬 RMWHN:9  
arrears of revenue 逾期未收税款；逾期未收的帐项 +8Ymw:D7a  
articles of association 组织章程；组织细则；组织章程细则 s 3f-7f<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +jnJ|h({  
ascertainment of profit 确定利润 ;8{4!S&b  
"Asia Clear" “亚洲结算系统” |kV*Jc k  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H{?vbqQ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 c?&X?<  
Asian Development Fund [ADF] 亚洲发展基金 $#pPZ  
Asian dollar bond 亚洲美元债券 KRMQtgahc  
Asian dollar market 亚洲美元市场 OCaq3_#tZ  
Asian dollar rate 亚洲美元利率 y0.8A-2:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .Cl:eu,]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !1{e|p 7  
asked price 沽盘；喊价；索价；卖方报价 q0R -7O(  
assessable income 应评税入息 ,a]?S^:y]  
assessable loss 应评税亏损 ?FF4zI~  
assessable profit 应评税利润 kw
%};;  
assessable value 应评税值 "PTZ%7YH}  
assessed profit 估定利润 .NC:;@y  
assessed value 经评估价值 x&Kh>PVh\  
assessment 评税；评定；估价；评税单 p &"`RS#Z  
assessment number 评税编号；估价编号 k=JrLfD4  
assessment of additional tax 补加税评税 T1Z;r*}  
assessment of performance 业绩评估；实绩评价 ={d>iByq  
Assessor 评税主任 yS(fILV  
asset price bubbles 资产价格泡沫 8sM|%<$=j  
asset-backed securities 具资产保证的证券 EL 8<U  
assets accretion 资产增值 l@+7:n4K0  
assets and liabilities 资产与负债 q[W 0 N>  
assets betterment statement 资产递增表；资产改进表 Q&=w_Wc  
assets lending 实物放款；有抵押贷款 jun_QiU:2  
assets of the company passing on the death 死者去世时转移的公司资产 _Wq  
assets pledged as security for liabilities 用作负债抵押的资产 cacr=iX  
assets portfolio 资产投资组合 %'7lbpy,f  
assets price 资产价格 WRyaKM  
assets quality 资产质素 ,J^b0@S  
assets realization 资产变现 "haL  
assets refinancing arrangement 资产再集资安排 dj7hx"BI  
assets securitization 资产证券化 6GSI"M6s  
assets situated outside Hong Kong 在香港以外地方的资产 LzXmb 7A  
assets stripping 削减资产；拆卖资产 6NM:DI\%  
assets value 资产值 !y:vLB#q  
assignee 承让人 ^2on.N q>  
assignment 转让；转让书；转让契 vZ&T}H~8  
assignment of interest 权益转让 iwp{%FF  
assignment of letters patent and trade mark 专利证书及商标转让 CpeU5 o@  
assignment of property 物业转让；物业转让书 }v!$dr,j'  
assignment right 转让权 Vjp1RWb  
assignor 转让人 *4+"Lh.KS  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 C=)A6 ;=se  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 P.;aMRMR  
associate member 附属会员 u:gN?O/G  
associated body corporate 相联法人团体 -vR5BMy=  
associated company 相联公司；联属公司 '\ey<}?5V  
associated corporation 相联法团 A1D^a,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9m<jcxla$  
公认会计师公会〔英国〕 %gyLCTw  
Association of Futures Exchange Brokers 香港期货经纪协会 {/(D$"j(S  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7- ] as$  
association of underwriters 承保人组织 s{S4J'VW  
assumption of control 接管 M&@b><B  
assurance 担保；保险；转易；转易书 &d+Kg0:  
assurance of interest 权益的转易 0y;*Cfi9  
at 19XX price 按一九ＸＸ年价格计算 ;q:zT\A  
at a discount 按赔价计算；按贴水价格计算；打折扣 $M lW4&a|  
at a premium 按溢价计算；按升水价格计算 
Ax?y  
at call 通知付款；按通知 O%(fx!c`  
at constant market price 按固定市价计算 kabnVVn~  
at constant price 按固定价格计算 uK$9Ll{lk  
at cost 按成本计算 !^=*Jq>  
at current market price 按当时市价计算；按现时市价计算 ,dov<U[ia  
at current price 按当时价格计算；按现时价格计算 (-xS?8x$  
at factor cost 按要素成本计算；按生产要素成本计算 =;3Sx::=  
at money-of-the-day price 按付款当日价格计算 gp^5#  
at or better 按指定或较佳价位〔买卖指令〕 P'*)\faw  
at par 按面值计算；平价 L[H5NUG!  
at sight 见票即付 !?
p%xj?  
at the close 按收市盘 sCis4gX.]  
at the opening 按开市盘 R)z4n  
attestation 见证；见证条款 ^G.Xc\^w:  
at-the-money option 平价期权 QP)pgAc  
attorney 受权人；受托代表人 h\.zdpR  
attornment 新拥有人承认书 ph[#QHB  
attributable profit 可归属利润 [*HN"  
attributable share value 可归属股份价值 'wI"Bo6e  
Auckland Stock Exchange 奥克兰证券交易所 j =WST  
auction 拍卖 Jd(,/q  
auctioneer 拍卖商 y[\VUzD*'  
audit 审计；核数 2f:Eof(B  
Audit Commission 审计署 >`wV1^M6?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =%gRW5R%  
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〕 I8/DR z$A  
audit review 帐目审查 x~{;TZa[I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rN<b?KE  
audited account 审计帐目；经审计的帐目 pN9A{v(  
audited annual account 经审计的周年帐目 Nwt" \3  
audited balance sheet 经审计的资产负债表 BV(8y.H  
auditor 核数师；核数主任；审计师 1Q4}'0U4  
auditor's certificate 核数师证明书；审计师证明书 2fS[J'-o  
auditor's report 核数师报告；审计师报告 : G`hm{  
Aussie bond 澳元债券 \ZhfgE8{%  
austerity budget 紧缩预算 {h2TD P  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'XofD}dm  
Australia All Ordinaries Index 澳洲所有普通股票指数 vab@-=%k  
Australian Dollar [AUD] 澳元 * Y7jl#7  
Australian Options Market 澳大利亚期权市场 2aB^WY'tC  
Australian Securities Commission 澳洲证券事务监察委员会 z=_Ef3`M  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 CQr<N w  
Australian Stock Exchange 澳大利亚证券交易所 GbA.UM~  
Austrian Schilling [ATS] 奥地利先令 X*Dj[TD]  
authentication 认证；鉴证 \uq/x^?yo  
authority to purchase 委托购买证；委购书 >sjhA|gXk  
authorization 认可；核准；授权；授权书 !F4@KAv  
authorization by direction 指示授权 x^y"<  
authorization by instruction 指令授权 /`;n@0k>2  
authorization by warrant 令状授权 {W~q z^>u4  
authorization of unit trust 单位信托的认可 a9Z%JS]  
authorized agent 指定代理人 !>`N$-U X  
authorized capital 法定资本 <ggtjw S  
authorized clerk 出市员 p=B>~CH  
authorized dealer 认可交易商
u#A<hq;  
authorized financial institution 认可财务机构 -0Tnh;&=  
authorized fund 认可基金 M- 2Tz[  
authorized fund house 获授权的基金公司；认可基金公司 >Clh] ;K  
authorized institution 认可机构 pD2<fP_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2gjGeM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zrv#Xa!O\  
authorized insurer 获授权保险人；获认可承保人 ^6P3%  
authorized investment 特准投资项目 |?,[@z _,  
authorized person 获授权人 7`H 1f]d  
authorized representative 获授权代表 6^n0[7  
authorized share capital 法定股本 k@D0 {z  
automated quotation system 自动报价系统 _#s=h_ FD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uV hCxUMQ  
自动交易系统〔香港期货交易所有限公司〕 ZBG
}3Z   
automatic adjustment mechanism 自动调整机制 G633Lm`ri  
automatic adjustment system 自动调整系统 ;HBCUe<_  
Automatic Clearing House 自动票据交换所 R@yyur~'_(  
automatic exchange rates accumulation system 自动化汇率累集系统 TtDg*kZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1w0OKaF5  
automatic teller machine [ATM] 自动柜员机 )wtaKF.-  
autopay 自动转帐 ;.Ie#Vr1N  
available assets 可用资产 Af5D>/  
available fiscal reserve 现存财政储备 r-IVb&uFb  
available profit 可用利润 deeU@x`f<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 nL}5cPI  
average 平均；平均数；海损 <0.$'M~E  
average basic salary 平均基本薪金 c$,_>tcP  
average consumer expenditure 平均消费开支；一般消费开支 Lru-u:  
average cost 平均成本 BH@)QVs-  
average cost of land production 增辟土地平均成本 cx$Gic:4  
average daily turnover 平均每日成交额 9 ASb>A2~  
average daily wage rate 平均每日工资率 q7m6&2$[  
average expenditure pattern 平均开支模式 vF/ =J  
average growth rate 平均增长率 )|<_cwz  
average net fixed assets 固定资产平均净值 4YMX|1wd)  
average of relatives 相对价格平均数 ^ZQCIS-R  
average price 平均价格 +~|AT+|iI  
average propensity to consume 平均消费倾向；一般消费倾向 1
}`LTPW9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 RyRqH:p)3  
average rate 平均率 '%3{
jc-}  
average revenue 平均收入；平均收益 LnMwx#^*  
average stock 平均库存；平均存货 ,\hYEup  
average yearly rent 平均年租 _Nu`)m  
avoidance of double taxation 避免双重课税 I Ru$oF}  
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 TJ2/?p\x  
Io+IRK  
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