一些有用的会计术语(也不知道发的地方对不对)A

A: %\|9_=9Wn  
A share Ａ股；甲类股份 y_7lSo8<  
abatement of tax 减税；减扣免税额 ;tZ;C(;
<  
ABN AMRO Bank N.V. 荷兰银行 T|%pvTIe  
above-the-line expenditure 线上项目支出；经常预算支出 uSl&d  
above-the-line receipt 线上项目收入；经常预算收入 5x=aJl;G  
ABSA Asia Limited 南非联合亚洲有限公司 ~fV\
X*  
absolute change 绝对数值变更 `Pcbc\"*y  
absolute expenditure 实际开支 0eP ]  
absolute guideline figure 绝对准则数字 (T9Q6\sa  
absolute interest 绝对权益 JdK'~-L  
absolute order of discharge 绝对破产解除令 >STAPrBp+  
absolute profit margin 绝对利润幅度 b:M1P&R  
absolute value 实值；绝对值 ,Hzz:ce  
absolutely vested interest 绝对既得权益 )9]DJ!]&Q"  
absorbed cost 已吸收成本；已分摊成本 +&*D7A>~p  
absorption 吸收；分摊；合并 aW
CZ1F  
absorption rate 吸收率；摊配率；分摊率 n`Y"b&  
ACB Finance Limited 亚洲商业财务有限公司 ev'` K=n8  
acceptable form of reciprocity 合理的互惠条件 2I|`j^  
acceptable rate 适当利率；适当汇率 [XKudw%  
acceptance agreement 承兑协议 6${=N}3Kw  
acceptance for honour 参加承兑 d:X@zUR*)  
acceptor 承兑人；接受人；受票人 ' a>YcOw  
acceptor for honour 参加承兑人 $0mR_pA\fW  
accident insurance 意外保险 hb.^&  
Accident Insurance Association of Hong Kong 香港意外保险公会 u^4$<fd  
accident insurance scheme 意外保险计划 &}y?Lt  
accident year basis 意外年度基准 \x7^ly$_  
accommodation 通融；贷款 V'q?+p] a  
accommodation bill 通融票据；空头票据 ;}dvc7  
accommodation party 汇票代发人  =] +owl2  
account balance 帐户余额；帐户结余 QhJuH_f 0  
account book 帐簿  Nt w?~%  
account collected in advance 预收款项 #>ob1b|  
account current book 往来帐簿 -\9K'8 C  
account of after-acquired property 事后取得的财产报告 JE*d-  
account of defaulter 拖欠帐目 x##0s5Qn  
account payable 应付帐款 )Ggv_mc h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 T\wfYuc&X  
account receivable 应收帐款 Nrn_Gy>|D  
account receivable report 应收帐款报表 Iysp)  
account statement 结单；帐单；会计财务报表 )vsX (/WU  
account title 帐户名称；会计科目 Xm
m)z  
accountant's report 会计师报告 XkhGU?={  
Accountant's Report Rules 会计师报告规则 xep8CimP'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sW,JnR  
Accounting Arrangements 《会计安排》 FTQNS8  
accounting basis 会计基础 `x]`<kS;  
accounting by Official Receiver 破产管理署署长呈交的帐目 |pG%]?A  
Accounting Circular 《会计通告》 L"tzUYxg  
accounting class 会计类别 /& W&  
accounting date 记帐日期；会计结算日期 b]b+PK*h  
accounting for money 款项核算 `*ALb|4ilG  
Accounting Officer 会计主任 (2ZkfN  
accounting period 会计报告期；会计期 9vauCIfVC  
accounting policy 会计政策；会计方针 8Drz i!}  
accounting practice 会计惯例 6]sP"  
accounting principle 会计准则 QnA~,z/.w  
accounting record 会计记录 4:9N]1JCb  
accounting report 会计报告 NZ"nG<;5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o/6VOX  
Accounting Society of China 中国会计学会 Y:R*AOx  
accounting statement 会计报表 ka_(8  
accounting system 会计制度；会计系统 ifcp!l+8  
accounting transaction 会计事项；帐务交易 PbnAY{J  
accounting treatment 会计处理 \^1S:z  
accounting year 会计年度  i
}_"  
accretion 增值；添加 =NmW}x|n  
accrual 应计项目；应累算数目 h343$,))u  
accrual basis 应计制；权责发生制 f_2(`T#  
accrual basis accounting 应计制会计；权责发生制会计 .1+I8
qj  
accrue 应累算；应计 3$_JNF`  
accrued benefit 应累算利益 \ZA@r|=$  
accrued charges 应计费用 X'88W-  
accrued cumulative preference share dividend 应累算的累积优先股股息 PJYUD5  
accrued expenses 应累算费用 ` {qt4zd0  
accrued interest payable 应付利息；应计未付利息 nTl2F1(sV7  
accrued interest receivable 应收利息；应计未收利息 edo+ o{^  
accrued right 累算权益 Z(t7QFd  
accruing profit 应累算的利润 c'>_JlG~  
accumulated fiscal reserve 累积财政储备 pm=m~  
accumulated profit 累积利润；滚存溢利 O7CW#F  
accumulated reserve 累积储备 TuEM  
accumulation of surplus income 累积收益盈余 |BUgsE  
acquired assets 既得资产 fy$?~Ji&  
acquisition 收购；购置；取得 2qot(Zs1i  
acquisition cost 购置成本 3RanAT.nu:  
acquisition expenses 购置费用 d_Jj&:"l  
acquisition of 100% interest 收购全部股权 dVUe!S`  
acquisition of control 取得控制权 r1TdjnP,2^  
acquisition of fixed assets 购置固定资产 ~yt7L,OQ
 
acquisition of shell “买壳” jfi
Uf1Mj  
acquisition price 收购价 &)jq3  
act of God 天灾 0'HQ=pP  
acting partner 执事合伙人 pztfm'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $ x:N/mMu`  
active partner 积极参与的合伙人 QW
nGolN  
active trading 交投活跃 )Gm9x]SVl  
actual circulation 实际流通 Mg2e0}{  
actual cost 实际成本 d@ >i=l [  
actual expenditure 实际开支；实际支出 ;?k<L\zaw  
actual income 实际入息；实际收入；实际收益 hbg$u$1`,  
actual market 现货市场 v$D U q+  
actual price 现货价；实际价格 #N"u 0  
actual profit 实际利润 m8;w7S7,j~  
actual quotation 实盘；实际价位；实际报价 1yZA_x15:  
actual year basis 按实际年度计算 JEk'2Htx  
actuals 实货 <=V{tl  
actuarial investigation 精算调查 5|=J\Lp2I  
actuarial principle 精算原则 :EAh%q  
actuarial report 精算师报告 C[}UQod0  
Actuarial Society of Hong Kong 香港精算学会 W7Y@]QMX  
actuarial valuation 精算师估值 _-lE$
O  
actuary 精算师 ,<* I5:  
ad referendum agreement 暂定协议；有待覆核的协定 4g"%?xN  
ad valorem duty 从价税；按值征税 BM/o7%]n  
ad valorem duty system 从价税制 2Kf/Id1  
ad valorem fee 从价费 XPU>} 4{  
ad valorem tariff 从价关税 p_g`f9q6D  
additional allowance 额外免税额 Scx!h.\5  
additional amount for unexpired risk 未过期风险的额外款额 |?#JCG  
additional assessable profit 补加应评税利润 OxYAM,F  
additional assessment 补加评税 -iS^VzI|I  
additional commitment 额外承担 ,f2oO?L}  
additional commitment vote 额外承担拨款 6^WNwe\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *V%"q|L8  
additional dependent parent allowance 供养父母额外免税额 FGx)?  
additional provision 额外拨款 QM#Vl19>j(  
additional stamp duty 附加印花税 $3PDe  
additional tax 补加税罚款；补加税款 >7PQOQMW'
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 X!qK[b@Z  
adjudged bankrupt 被裁定破产 8W{M}>;[9  
adjudicated bankrupt 裁定破产人 Jz~:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :Y\ ~[Y  
adjudication of bankruptcy 裁定破产；宣告破产 0-S.G38{  
adjudication of insolvency 裁定无力偿还债务 -R]0cefC<f  
adjusted actual 经调整的实数；调整后的实数 Q{
|%kU"  
adjusted current assets 经调整的流动资产；调整后的流动资产 *{vH9TO  
adjusted figure 经调整的数字；调整后的数额 m~5 unB9  
adjusted liabilities 经调整的负债；调整后的负债 {KNaJ/:>W  
adjusted loss 经调整的亏损；调整后的亏损  ce9P-}d  
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 >jsY'Bm  
adjusted profit 经调整的利润；调整后的利润 o 2Nu@^+  
adjusted surplus 经调整的盈余额；调整后的盈余额 LNWS  
adjusted value 经调整的价值；调整后的价值 e{@RBYX@+c  
adjustment 调整；修订；理算〔保险〕 hHN[K  
adjustment centre 调剂中心 iRnjN  
adjustment lag 调整过程的时间差距；调整时差 IQ@9S  
adjustment mechanism 调整机制 Yi%lWbr  
adjustment of loss 亏损调整 RJ'[m~yl5X  
adjustment process 调整过程；调整程序 |@iM(MM[?  
adjustment range 调整幅度 M5ZH6X@5  
administered exchange rate 受管制汇率 iHGVR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 N:)x67
,  
administration expenses 行政费用 ~^1y(-cw  
administration fee 手续费；行政费 22ON=NN  
administration in bankruptcy 破产管理 xrPZy*Y,  
administration order 遗产管理令 =G:Krc8w@  
administrator 管理人；遗产管理人 q*UHzE:LI  
administrator of the estate 遗产管理人 &T,|?0>~=J  
admission of debt 债项承认书 K9#kdo1 2  
admission of proof 接纳债权证明 dn#I,xa`  
advance 放贷款项；垫付款项；预支款项；预付款项 (p[#[CI9  
advance account 暂支帐目；预付款帐户 k~
8-Eu1  
advance compensation 预付补偿金 9jTBLp-i#N  
advance from shareholder 股东垫款 ChTq!W  
advance pending reimbursement 预支以待日后付还 x vs=T  
advanced economy 先进经济体系 6kH6"  
advancement 预付；预付财产 <R]m(  
advances warrant 垫款令 T]De{nHu  
advancing 贷出 r >'tE7W9  
adverse balance 逆差 z< L2W",  
adverse exchange 逆汇 /aI@2]|~  
advertisement addressed to shareholders 在报章刊登的致股东通告 v0\l~_|H  
advice for collection 托收通知书 YGo?%.X  
advice of drawing 提款通知书；汇票通知书 uCDe>Q4@/  
advice of payment 付款通知 m !*F5x  
Advisory Committee [Securities and Futures Commission] r%.k,FzGZY  
谘询委员会〔证券及期货事务监察委员会〕 TmG)
;B}  
Advisory Committee on Diversification 经济多元化谘询委员会 ]%E
h"   
affidavit 誓章；遗产申报誓章 e]RzvWq  
affidavit of no receipt 述明无收款的誓章 ='h2z"}\Bn  
affiliate 联号；联营公司；附属公司 4/b.;$  
affiliated company 附属公司；联号；联营公司 X<L=*r^C,=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^cYB.oeu  
affordability 负担能力 efXnF*Z  
African Development Bank [AfDB] 非洲开发银行 /TpTR-\I0  
after-acquired property 事后取得的财产 Z\nDR
|3  
after-hours dealing 市后交易 *]]Zpa6  
after-tax profit 税后盈利；税后利润；税后溢利 |(.\J`_e  
agency agreement 代理协议 qdix@@  
agency expenses 代理机构的开支 0SI@`C*1o  
agency fee 代理费 Z~J]I|R:  
Agency Law 《代理法》 -!PJHCLd  
agent 代理人；承销人 #d@wjQ0DW  
agent of company 公司代理人 XDY]LAV  
agent's fee 代理人费；经纪费 z%D7x5!,R  
aggregate 总计；总数；总体数字 i(j/C  
aggregate amount 总款额；总额 ;:6\w!fc  
aggregate assets and liabilities 总体资产与负债 1"H;Tr|  
aggregate at constant price 按固定价格计算的总体数字 !/}3/iU  
aggregate demand 总需求 ^p3GT6  
aggregate gross position 总持仓量 t8*Jdd^3Z/  
aggregate limit 总限额 `dZ|Ko%k  
aggregate of salaries tax 合计薪俸税 e$~[\ w  
aggregate performance 总体表现；总体业绩 iww
/s  
aggregate supply 总体供应 \4N8-GwZQ  
aggregate surplus 总盈余 q^aDZzx,z  
aggregate total 整体总额 DG;7+2U  
aggregate value 总值；合计价值 TDH^x1P  
aggregated basis 合计基准 17s~mqy  
aggregated net chargeable income 合计应课税入息实额 &&
&-P\3  
aggregation 合并计算；合计；总和 j
ri"#H  
aggregation of incomes of husband and wife 夫妇入息合并计算 L_Ok?9$  
aggregation of property 财产的总和 q_b!+Y  
agio 差价；贴水 u}5CzV`  
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》 yD3}USw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,#)d  
《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》 Af _4Z]F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {M**a  
《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》 E
OB8|:*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "`% ,l|D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 RDdnOzx  
agreement for a settlement 授产协议 I8bM-k):9R  
agreement for assignment 转让协议 PJ5}c!o[  
agreement for sale 售卖协议；买卖协议 ]X6<yzu&+l  
agreement for sale and purchase 买卖协议 2{=]Pf  
agreement for the payment of interest 支付利息协议 es)^^kGj6f  
agreement for the repayment of money 还款协议 p{w-  
agreement of reinsurance 再保险协议 yT7$6x  
Agricultural Bank of China 中国农业银行 JN wI{  
air passenger departure tax 飞机乘客离境税 GLf!i1Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ray3gM%JLj  
airport tax 机场税 !6(3Y  
alcohol duty 酒精税 $lxpwO  
alienation 让与；让渡；转让 VVeJe"!t  
alimony 生活费；赡养费 vG
_R( ]d  
All Ordinaries Index [AOI] 所有普通股指数 b G:\*1T  
all risks 全险；综合险 gzs\C{4D  
All Sales Record for Stock Market 《股票市场成交报告》 _LaG%* R6  
Allied Capital Resources Limited 新联财务有限公司 !UoA6C:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?#z$(upQ  
allocation letter 拨款信件 K%J?'-  
allocation of fund 分配款项；预留款项 ?06gu1z/  
allocation of profit 利润分配；溢利分配 'ZF6Z9  
allocation warrant 拨款令 [.}qi[=n  
allotment 分配；配股 |]< 3cW+  
allotment notice 股份配售通知；配股通知 HP8J\`  
allotment of shares 股份分配  t;o\"H  
allowable 可获宽免；免税的 ]d1'5F][H  
allowable business loss 可扣除的营业亏损 QD@O!}; T  
allowable expenses 可扣税的支出 aGbG@c8PRi  
allowance 免税额；津贴；备抵；准备金 V}s/knd
 
allowance for debts 债项的免税额 H^-Y]{7  
allowance for depreciation by wear and tear 耗损折旧免税额 D>5)',D8xi  
allowance for funeral expenses 殡殓费的免税额 `H! (hMMV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E+/Nicn=  
allowance for repairs and outgoings 修葺及支出方面的免税额 "L~Oj&AN[  
allowance to debtor 给债务人的津贴 v
Fk@  
alteration of capital 资本更改 d'';0[W)  
alternate trustee 候补受托人 9)VAEyv  
amalgamation 合并 $\u\4n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D)PX|xrn  
ambit of charges 征税范围；收费范围 $4{sPHi)I  
amended valuation 经修订的估值 T
Q(q[:>  
American Commodities Exchange 美国商品交易所 dEk#"cvg  
American Express Bank Limited 美国运通银行 {]dxFhe)  
American Stock Exchange 美国证券交易所 DSLX/uo1  
amortization 摊销 sOLh'x f.  
amount due from banks 存放银行同业的款项 
":/c|!  
amount due from banks abroad 存放海外银行同业的款项 0
T`Qoo>u  
amount due from holding companies 控股公司欠款 F7<mm7BGZ  
amount due from local banks 存放本港银行同业的款项
WHE<E rV%  
amount due to banks 银行同业的存款 +^BThrB  
amount due to banks abroad 海外银行同业的存款 'UX^]  
amount due to holding companies 控股公司存款 >>{):r Z  
amount due to local banks 本港银行同业的存款 @}q, ';H7  
amount due to outport banks 外埠银行同业的存款 qArR5OJ  
amount for note issue 发行纸币的款额 -- %XkO  
amount of bond 担保契据的款额 QP'sS*saJ  
amount of consideration 代价款额 AZ!/{1Az  
amount of contribution 供款数额 I7U/={[J  
amount of indebtedness 负债款额 8|Tqk,/pD  
amount of principal of the loan 贷款本金额 .!4'Y}  
amount of rates chargeable 应征差饷数额 "e-Y?_S7R8  
amount of share capital 股本额 `/WxEu3  
amount of sums assured 承保款额 "_UnN}Uk  
amount of variation 变动幅度 T9c7cp[  
amount of vote 拨款数额 bhUE!h<  
amount payable 应付款额 {qw'gJmX  
amount receivable 应收款额 sK%b16#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r^R
a`:ca  
analysis 分析 ZRjM^ d;  
ancillary risk 附属风险 I;@q`Tm  
annual account 周年帐目；周年帐目报表；年度决算；年结 zYaFbNi  
annual accounting date 年结日期 M %,\2!$  
annual allowance 每年免税额；年积金；年度津贴；年津 m@<,bZkl  
annual balance 年度余额 N #v[YO`.  
annual disposable income 每年可动用收入 #f(a,,Uu'  
annual estimates 周年预算 4(htdn6\  
annual fee 年费 ;jgf,fbM  
annual general meeting 周年大会 c%5P|R~g]p  
annual growth rate 年增率；每年增长率 76T7<.S  
annual long-term supplement 长期个案每年补助金 J0Yb_(w  
annual pensionable emolument 可供计算退休金的年薪 "vk]y  
annual report 年报 V~PGmn[V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -+){;,  
annual return 周年报表；周年申报表；每年报税表格 Ho(MO!(  
Annual Return Rules 《周年报表规则》 !Mw/j`*  
annual review of consumer prices 每年消费物价回顾 'Qt[cW  
annual roll-forward basis 逐年延展方式 >C,0}lj  
annual salary 年薪 GpPM?  
annual statement 年度报表；年度决算表 ~xG/yPl  
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 qVU<jt  
annuitant 年金受益人 3F,M{'q
 
annuity 年金 J
m ,:6T  
annuity contract 年金合约 h HHR]e5:  
annuity on human life 人寿年金 RV@B[:  
antecedent debt 先前的债项 ?n<F?~  
ante-dated cheque 倒填日期支票 *ssw`}yE'  
anticipated expenditure 预期开支 fKEDe
>B5  
anticipated net profit 预期纯利 ->qRGUW  
anticipated revenue 预期收入 'sAkrl8kt  
anti-inflation measure 反通货膨胀措施 JAHmmNlW  
anti-inflationary stance 反通货膨胀立场 <nJGJ5JJ  
apparent deficit 表面赤字 (f"Qz~R|6_  
apparent financial solvency 表面偿债能力 ();Z,A  
apparent partner 表面合伙人 z~Zm1tZs  
application for personal assessment 个人入息课税申请书 [e,xC!2  
application of fund 资金应用 -0a3eg)Z*  
application to release as liquidator and to destruct the books of accounts and documents >CG;df<~  
申请免除清盘人职务及毁灭帐簿与文件 4+qo=i  
appointed actuary 委任精算师 G l/3*J  
appointed auditor 委任核数师；委任审计师 R;AcAJ;  
appointed trustee 委任的受托人 4grV2xtX  
appointer 委任人 /E/6(c  
apportioned pro rata 按比例分摊 "viZ"/~6  
apportionment 分配；分摊 =?L16mu1&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HziQ%QR  
apportionment formula 分摊方程式 N]8/l:@  
apportionment of estate duty 遗产税的分摊 '3^_:E5y  
appraisal 估价；评估 a%y*e+oM  
appreciable growth 可观增长 q:F6MW  
appreciable impact 显着影响 L?N:4/0;!  
appreciable increase 可观增长 e]1)_;b*  
appreciation 增值；升值 tZ
) ,Z<  
appreciation against other currencies 相对其他货币升值 6k')12~'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Nba1!5:M  
appreciation tax 增值税 p8]XNe  
appropriation 拨款；拨用；拨付 S]E|a@kD3  
appropriation account 拨款帐目 uj}%S_9  
Appropriation Bill 拨款法案 Fbotn(\h@  
appropriation-in-aid system 补助拨款办法 ,*Wh{
)  
approved assets 核准资产 aa]|  
approved basket stock 认可一篮子证券 REc90v2"  
approved budget 核准预算 <qoc)p=__  
approved charitable donation 认可慈善捐款 1=_?Wg:  
approved charitable institution 认可慈善机构 1"A"AMZf  
approved currency 核准货币；认可货币 q%s<y+  
approved estimates 核准预算 }q_Iep  
approved estimates of expenditure 核准开支预算 {JQV~rfh`  
approved overseas insurer 核准海外保险人 iMYJVB=  
approved overseas trust company 核准海外信托公司 /.mx\_$   
approved pooled investment fund 核准汇集投资基金 J{;\TNkJ  
approved provident fund scheme 认可公积金计划 $W;r S7b  
approved provision 核准拨款 sz7<u|  
approved redeemable share 核准可赎回股份 s7`2ky()kz  
approved regional stock 认可地区性证券 gW G>}M@  
approved retirement scheme 认可退休金计划 !y1qd  
approved subordinated loan 核准附属贷款 x'i~o'  
arbitrage 套戥；套汇；套利 @gx]3t*]I  
arbitrageur 套戥者；套汇者 'eQ*?a43  
arbitrary amount 临时款项 41C6ey  
arrangement 措施；安排；协定 Rs]Y/9F;{  
arrears 欠款 &)Vuh=  
arrears of pay 欠付薪酬 G`
v(4`tA  
arrears of revenue 逾期未收税款；逾期未收的帐项 74A&#ecb{  
articles of association 组织章程；组织细则；组织章程细则 ]o9^?iU]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KWVl7Kw#e  
ascertainment of profit 确定利润 Urm(A9|N  
"Asia Clear" “亚洲结算系统” 0;5qo~1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 gE&83i"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ['c*<f" D2  
Asian Development Fund [ADF] 亚洲发展基金 *%]&5  
Asian dollar bond 亚洲美元债券 bhjJH,%_>  
Asian dollar market 亚洲美元市场 e&pt[W}X%u  
Asian dollar rate 亚洲美元利率 G7#<Jo<8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f2P2wt.$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 avMre_@V  
asked price 沽盘；喊价；索价；卖方报价 D<4cpH  
assessable income 应评税入息 NW*$+u%/R  
assessable loss 应评税亏损 eeUEqM$7EX  
assessable profit 应评税利润 > 8!9  
assessable value 应评税值 covK6SH  
assessed profit 估定利润 F`f8q\Fc  
assessed value 经评估价值 !y;xt?  
assessment 评税；评定；估价；评税单 =eeZtj.  
assessment number 评税编号；估价编号 $0~_)$i:  
assessment of additional tax 补加税评税 8{%[|Ye  
assessment of performance 业绩评估；实绩评价 -[A=\]RfJ  
Assessor 评税主任 *edhJUT  
asset price bubbles 资产价格泡沫 <`=(Ui$fD  
asset-backed securities 具资产保证的证券 nxx&aq(._  
assets accretion 资产增值 'CjcFP  
assets and liabilities 资产与负债 lDtl6r/  
assets betterment statement 资产递增表；资产改进表 :&=`xAX-  
assets lending 实物放款；有抵押贷款 }C{wGK+o[  
assets of the company passing on the death 死者去世时转移的公司资产 "xMnD(p  
assets pledged as security for liabilities 用作负债抵押的资产 AI*1kxR  
assets portfolio 资产投资组合 idP2G|Z  
assets price 资产价格 OO?BN!  
assets quality 资产质素 I
aYy5Rw  
assets realization 资产变现 uKpWb1(  
assets refinancing arrangement 资产再集资安排 Ov~>* [  
assets securitization 资产证券化 wb (quu  
assets situated outside Hong Kong 在香港以外地方的资产 ^U{SUWl  
assets stripping 削减资产；拆卖资产 {$qLMx';  
assets value 资产值 QR{pph*zn-  
assignee 承让人 s% (|z  
assignment 转让；转让书；转让契 F*/J`l  
assignment of interest 权益转让 +FlO_=Bu  
assignment of letters patent and trade mark 专利证书及商标转让 gK>aR ^*  
assignment of property 物业转让；物业转让书 ~g|z7o  
assignment right 转让权 ]^DNzqu=@h  
assignor 转让人 ~_hn{Ous  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 QMWDII&t  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =MokbK2  
associate member 附属会员 t8upS u|  
associated body corporate 相联法人团体 ]='zY3  
associated company 相联公司；联属公司 $]S*(K3U~  
associated corporation 相联法团 C.q4rr  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,7w[r<7  
公认会计师公会〔英国〕 u(g0Ob  
Association of Futures Exchange Brokers 香港期货经纪协会 -
}Q^A_xK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nEboet-#D0  
association of underwriters 承保人组织 "1%YtV5R{  
assumption of control 接管 gOKF%Ej31T  
assurance 担保；保险；转易；转易书 *Bm _  
assurance of interest 权益的转易 6-h(305A  
at 19XX price 按一九ＸＸ年价格计算 q, XRb  
at a discount 按赔价计算；按贴水价格计算；打折扣 }2~$"L,_  
at a premium 按溢价计算；按升水价格计算 0}iND$6@a  
at call 通知付款；按通知 ;dE'# Kb  
at constant market price 按固定市价计算 Q"=$.M~  
at constant price 按固定价格计算 uQ'Izd
m  
at cost 按成本计算 { x/~gp
 
at current market price 按当时市价计算；按现时市价计算 "$rmy>d  
at current price 按当时价格计算；按现时价格计算 t*{B
N>B  
at factor cost 按要素成本计算；按生产要素成本计算 U *']7-  
at money-of-the-day price 按付款当日价格计算 W"*~1$vf  
at or better 按指定或较佳价位〔买卖指令〕 y?@(%PTp  
at par 按面值计算；平价 ;{hE]jReH  
at sight 见票即付 g|rbkK%SoE  
at the close 按收市盘 af<wUxM0  
at the opening 按开市盘 T+U,?2nF:  
attestation 见证；见证条款 Tkf JC|6  
at-the-money option 平价期权 A~MIFr/8  
attorney 受权人；受托代表人 Q/<?v!h{  
attornment 新拥有人承认书 UUaC@Rs2  
attributable profit 可归属利润 Y$&+2w,)H,  
attributable share value 可归属股份价值 =9y&j-F  
Auckland Stock Exchange 奥克兰证券交易所 6A,-?W'\  
auction 拍卖 c#YW>(  
auctioneer 拍卖商 hk.Zn.6A'  
audit 审计；核数 .P5OUK  
Audit Commission 审计署 w_lN[u-L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Vp j[)W%L  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 (n0h#%  
audit review 帐目审查 N!iugGL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *N!>c&8  
audited account 审计帐目；经审计的帐目 /<-@8CC<  
audited annual account 经审计的周年帐目 UG:S!w'  
audited balance sheet 经审计的资产负债表 i_M0P12  
auditor 核数师；核数主任；审计师 W5_aS2$  
auditor's certificate 核数师证明书；审计师证明书 E[kf%\  
auditor's report 核数师报告；审计师报告 &h_do8R  
Aussie bond 澳元债券 1}Mdo&:t  
austerity budget 紧缩预算 O{w'i|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {]V+C=`  
Australia All Ordinaries Index 澳洲所有普通股票指数 t],5{UF  
Australian Dollar [AUD] 澳元 Z.rR)  
Australian Options Market 澳大利亚期权市场 "ukiuCfVuW  
Australian Securities Commission 澳洲证券事务监察委员会 ^a{cK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,ctm;T1H+  
Australian Stock Exchange 澳大利亚证券交易所 E/IoYuB  
Austrian Schilling [ATS] 奥地利先令 q@0g KC&U  
authentication 认证；鉴证 .Qz412  
authority to purchase 委托购买证；委购书 ?&rt)/DV,  
authorization 认可；核准；授权；授权书 yirQ  
authorization by direction 指示授权 W&`{3L  
authorization by instruction 指令授权 x}B_;&>&"_  
authorization by warrant 令状授权 z(g6$Y{  
authorization of unit trust 单位信托的认可 <yxy ;o  
authorized agent 指定代理人 |p\vH#6y+  
authorized capital 法定资本 b^q8s4(  
authorized clerk 出市员 5vo5t0^o  
authorized dealer 认可交易商 _Z{EO|L  
authorized financial institution 认可财务机构 o~J~-$T{  
authorized fund 认可基金 }$E341@  
authorized fund house 获授权的基金公司；认可基金公司 5g\>x;cc  
authorized institution 认可机构 <7R+p;y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w+W!dM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !)-)*T  
authorized insurer 获授权保险人；获认可承保人 y13Y,cz~B  
authorized investment 特准投资项目 o<Y[GW1pg  
authorized person 获授权人 %(YU*Tf~  
authorized representative 获授权代表 n3B#M}R  
authorized share capital 法定股本 2.PZtl  
automated quotation system 自动报价系统 _CImf1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] G%FLt[  
自动交易系统〔香港期货交易所有限公司〕
odsLFU(  
automatic adjustment mechanism 自动调整机制 lV M)'m  
automatic adjustment system 自动调整系统 `%ulorS  
Automatic Clearing House 自动票据交换所 (T 8In  
automatic exchange rates accumulation system 自动化汇率累集系统 TnXx;v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 JcJc&cG  
automatic teller machine [ATM] 自动柜员机 YHQvx_0yP  
autopay 自动转帐 z`esst\aV  
available assets 可用资产 rm?C_  
available fiscal reserve 现存财政储备  hSgH;k  
available profit 可用利润 G5,g$yNs  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `)WC|=w2  
average 平均；平均数；海损 GJTakhj3  
average basic salary 平均基本薪金 >i!y[F  
average consumer expenditure 平均消费开支；一般消费开支 NE5H\  
average cost 平均成本 K=N8O8R$y  
average cost of land production 增辟土地平均成本 .Q5zmaA]  
average daily turnover 平均每日成交额 aExt TE  
average daily wage rate 平均每日工资率 +%!'~  
average expenditure pattern 平均开支模式 ?d' vIpzO!  
average growth rate 平均增长率 E]dc4US  
average net fixed assets 固定资产平均净值 ;q&uk-  
average of relatives 相对价格平均数 w:nLm,  
average price 平均价格 <i~=-Z(  
average propensity to consume 平均消费倾向；一般消费倾向 &N.]8x5A  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \__xTL\  
average rate 平均率 !x[].Urj  
average revenue 平均收入；平均收益 >J) 9&?  
average stock 平均库存；平均存货 BT^HlW<  
average yearly rent 平均年租 /
{>_'0  
avoidance of double taxation 避免双重课税 a^g}Z7D'T  
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 @d:GtAW  
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