一些有用的会计术语(也不知道发的地方对不对)A

A: jjwMvf.R  
A share Ａ股；甲类股份 %[\x%m)  
abatement of tax 减税；减扣免税额 L+rySP  
ABN AMRO Bank N.V. 荷兰银行 P9i9<pR  
above-the-line expenditure 线上项目支出；经常预算支出 gQd=0"MV  
above-the-line receipt 线上项目收入；经常预算收入 d<GG(  
ABSA Asia Limited 南非联合亚洲有限公司 q\t>D _lU  
absolute change 绝对数值变更 *DCNu{6  
absolute expenditure 实际开支 i?_D]BY4  
absolute guideline figure 绝对准则数字 x]><}!\<&  
absolute interest 绝对权益 s.`%ZDl@Y  
absolute order of discharge 绝对破产解除令 5'c+313 lm  
absolute profit margin 绝对利润幅度 #X@<U <R  
absolute value 实值；绝对值 v#%>uLl  
absolutely vested interest 绝对既得权益 {9.~]dI|L  
absorbed cost 已吸收成本；已分摊成本 ,cy/fW  
absorption 吸收；分摊；合并 _Kl{50}]  
absorption rate 吸收率；摊配率；分摊率 bOSYr<R&  
ACB Finance Limited 亚洲商业财务有限公司 mGpkM?Y"  
acceptable form of reciprocity 合理的互惠条件 0SCW2/o8  
acceptable rate 适当利率；适当汇率 (zJ$oRq  
acceptance agreement 承兑协议 o*wC{VP_  
acceptance for honour 参加承兑 ooU
 Sb  
acceptor 承兑人；接受人；受票人 dbT^9: Q  
acceptor for honour 参加承兑人 }:9|*m<$t  
accident insurance 意外保险 ?sf2h:\N  
Accident Insurance Association of Hong Kong 香港意外保险公会 oj(A`[  
accident insurance scheme 意外保险计划 D*T$ v   
accident year basis 意外年度基准 wdcryejCkr  
accommodation 通融；贷款 h/0-Mrk;e  
accommodation bill 通融票据；空头票据 lmtQ
r5U  
accommodation party 汇票代发人 z@l!\m
-  
account balance 帐户余额；帐户结余 C+(Gg^ w  
account book 帐簿 Z>Kcz^a#  
account collected in advance 预收款项 .)^3t~  
account current book 往来帐簿 _/%]:  
account of after-acquired property 事后取得的财产报告 FQ|LA[~  
account of defaulter 拖欠帐目 n?e@):  
account payable 应付帐款 o eJC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z!RRe]"y  
account receivable 应收帐款 `YmI'  
account receivable report 应收帐款报表 Q0q)n=i}]  
account statement 结单；帐单；会计财务报表 )' x
/q  
account title 帐户名称；会计科目 COan)<Ku  
accountant's report 会计师报告 wO_pcNYZ8  
Accountant's Report Rules 会计师报告规则 A.$VM#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !w#ru?L{  
Accounting Arrangements 《会计安排》 1f@U:<:  
accounting basis 会计基础 d%_78nOh"  
accounting by Official Receiver 破产管理署署长呈交的帐目 HDSA]{:sl  
Accounting Circular 《会计通告》 z@%/r~?|  
accounting class 会计类别 ~Miin   
accounting date 记帐日期；会计结算日期 {F(-s"1;xO  
accounting for money 款项核算 $O~F>.
*  
Accounting Officer 会计主任 K+7yUF8XP  
accounting period 会计报告期；会计期 ,LW(mdIe(  
accounting policy 会计政策；会计方针 s9_`Wrg?  
accounting practice 会计惯例 /[nZ#zj!3  
accounting principle 会计准则 =Qj+Ug'  
accounting record 会计记录 Qor{1_h)+9  
accounting report 会计报告 R(/[NvUb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 71L\t3fG  
Accounting Society of China 中国会计学会 ."F'5eTT~  
accounting statement 会计报表 >d27[%  
accounting system 会计制度；会计系统 _!C)r*0(  
accounting transaction 会计事项；帐务交易 vA2,&%jw  
accounting treatment 会计处理 xu"94y+  
accounting year 会计年度 ]cLEuE^&  
accretion 增值；添加 ~
aqT~TL_  
accrual 应计项目；应累算数目 {? K|(C  
accrual basis 应计制；权责发生制 D,GPn%Wqi  
accrual basis accounting 应计制会计；权责发生制会计 <r7qq$  
accrue 应累算；应计 e"o6C\c  
accrued benefit 应累算利益 M\y~0uZ  
accrued charges 应计费用 HoIKx_  
accrued cumulative preference share dividend 应累算的累积优先股股息 s;-78ejj7  
accrued expenses 应累算费用 +YQ~t,/  
accrued interest payable 应付利息；应计未付利息 -VreBKn  
accrued interest receivable 应收利息；应计未收利息 3lLW'g&=  
accrued right 累算权益 XUQW;H  
accruing profit 应累算的利润 oieQ2>lYh  
accumulated fiscal reserve 累积财政储备 ~.4W,QLuD  
accumulated profit 累积利润；滚存溢利 u"#6_-0y  
accumulated reserve 累积储备 o&hKg#nO83  
accumulation of surplus income 累积收益盈余 *3.yumcv{L  
acquired assets 既得资产 I!F}`d  
acquisition 收购；购置；取得 1C}
pv{0:&  
acquisition cost 购置成本 A"\P&kqMV  
acquisition expenses 购置费用 f74%YY  
acquisition of 100% interest 收购全部股权 ~C/Yv&58  
acquisition of control 取得控制权 e_I; y  
acquisition of fixed assets 购置固定资产 0uVk
$\:i  
acquisition of shell “买壳” r3[t<xlFf  
acquisition price 收购价 r}_Lb.1]  
act of God 天灾 ;l/}O
r2  
acting partner 执事合伙人 +K$5tT6b  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XQ0#0<  
active partner 积极参与的合伙人 u5cVz_S  
active trading 交投活跃 W2F+^  
actual circulation 实际流通 Nh1e1m?  
actual cost 实际成本 0okO+Q
U,a  
actual expenditure 实际开支；实际支出 ;B|^2i1Wi  
actual income 实际入息；实际收入；实际收益 #uD)0zdw  
actual market 现货市场 e9z$+h  
actual price 现货价；实际价格 G!!-+n<  
actual profit 实际利润 #RR:3ZPZC  
actual quotation 实盘；实际价位；实际报价 HsjELbH  
actual year basis 按实际年度计算 e?^\r)1  
actuals 实货 3r~>~ueZ  
actuarial investigation 精算调查 PmPyb>HK=P  
actuarial principle 精算原则 HO%E-5b9  
actuarial report 精算师报告 2d5}`>  
Actuarial Society of Hong Kong 香港精算学会 #sz]PZ\  
actuarial valuation 精算师估值 ?$30NK3G  
actuary 精算师 bk\dy7  
ad referendum agreement 暂定协议；有待覆核的协定 ;xW8Z<\-  
ad valorem duty 从价税；按值征税 #Dj"W8'zh  
ad valorem duty system 从价税制 ?Kx6Sf<i  
ad valorem fee 从价费 95.qAFB1  
ad valorem tariff 从价关税 cW
81  
additional allowance 额外免税额 R/ALR
 
additional amount for unexpired risk 未过期风险的额外款额 z9k*1:  
additional assessable profit 补加应评税利润 b"ol\&1 #  
additional assessment 补加评税 r,`Z.A  
additional commitment 额外承担 y'J:?!S,Yu  
additional commitment vote 额外承担拨款 (xk.NZnF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `DgaO-Dg3  
additional dependent parent allowance 供养父母额外免税额 1&X}1  
additional provision 额外拨款 u#a%(  
additional stamp duty 附加印花税 :DOr!PNA  
additional tax 补加税罚款；补加税款 o9KyAP$2
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bc3|;O  
adjudged bankrupt 被裁定破产 [+hy_Nc$  
adjudicated bankrupt 裁定破产人 V]l&{hl,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JYZ2k=zh  
adjudication of bankruptcy 裁定破产；宣告破产 Cp .1/  
adjudication of insolvency 裁定无力偿还债务 YXczyZA`x  
adjusted actual 经调整的实数；调整后的实数 cPA~eZbX  
adjusted current assets 经调整的流动资产；调整后的流动资产 7.wR"1p#  
adjusted figure 经调整的数字；调整后的数额 wFK:Dp_^  
adjusted liabilities 经调整的负债；调整后的负债 MuDFdbtR  
adjusted loss 经调整的亏损；调整后的亏损 io1S9a(y  
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\P~n  
adjusted profit 经调整的利润；调整后的利润 l 8O"w&  
adjusted surplus 经调整的盈余额；调整后的盈余额 :3111}>c  
adjusted value 经调整的价值；调整后的价值 -kG3k> by_  
adjustment 调整；修订；理算〔保险〕 (w5u*hx  
adjustment centre 调剂中心 |Hx%f  
adjustment lag 调整过程的时间差距；调整时差 =8$|_  
adjustment mechanism 调整机制 m.1LxM$8  
adjustment of loss 亏损调整 5xh!f%6  
adjustment process 调整过程；调整程序 D+| K%_Qq  
adjustment range 调整幅度 HBt|}uZ?6i  
administered exchange rate 受管制汇率 G"G{AS  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SL[rn<x|  
administration expenses 行政费用 :wQC_;  
administration fee 手续费；行政费 ??%)|nj.  
administration in bankruptcy 破产管理 U>/<6Wd  
administration order 遗产管理令 IY];S
s&i  
administrator 管理人；遗产管理人 
R<0Fy=z  
administrator of the estate 遗产管理人 ]*bAF^8i  
admission of debt 债项承认书 XHWh'G9  
admission of proof 接纳债权证明 J|n(dVen/  
advance 放贷款项；垫付款项；预支款项；预付款项 2-B6IPeI  
advance account 暂支帐目；预付款帐户 9uA, +  
advance compensation 预付补偿金 Y*5Z)h 1  
advance from shareholder 股东垫款 7ZS>1  
advance pending reimbursement 预支以待日后付还 UJ7'JBT=k  
advanced economy 先进经济体系 jK3giT  
advancement 预付；预付财产 `)rg|~#k  
advances warrant 垫款令 |?\gEY-Se  
advancing 贷出 qru2h #  
adverse balance 逆差 PYdIP\<V  
adverse exchange 逆汇 5."5IjZu  
advertisement addressed to shareholders 在报章刊登的致股东通告 {F;,7Kn+l  
advice for collection 托收通知书 X}3P1.n:  
advice of drawing 提款通知书；汇票通知书 ]WTf< W<  
advice of payment 付款通知 ]
O6KKz  
Advisory Committee [Securities and Futures Commission] ^H'hD  
谘询委员会〔证券及期货事务监察委员会〕 J9g|#1G  
Advisory Committee on Diversification 经济多元化谘询委员会 /yLzDCKn  
affidavit 誓章；遗产申报誓章 aXRv}WO$>k  
affidavit of no receipt 述明无收款的誓章 +n@f'a">  
affiliate 联号；联营公司；附属公司 JzHqNUn*M  
affiliated company 附属公司；联号；联营公司 Z1VC5*K  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 " <<A  
affordability 负担能力 7sj<|g<h(_  
African Development Bank [AfDB] 非洲开发银行 U5|B9%:&  
after-acquired property 事后取得的财产 G1kDM.L  
after-hours dealing 市后交易 l<u{6o  
after-tax profit 税后盈利；税后利润；税后溢利 }16&1@8  
agency agreement 代理协议 l*$WX=h6n  
agency expenses 代理机构的开支 \eEds:Hg  
agency fee 代理费 WLE%d]'%M  
Agency Law 《代理法》 5i^`vmK  
agent 代理人；承销人 `2>XH:+7F  
agent of company 公司代理人  `>%-  
agent's fee 代理人费；经纪费 7;^((.]ln  
aggregate 总计；总数；总体数字 {?w"hjy  
aggregate amount 总款额；总额 MKomq  
aggregate assets and liabilities 总体资产与负债 +T-@5v[  
aggregate at constant price 按固定价格计算的总体数字 YKc>6)j  
aggregate demand 总需求 R78!x*U}  
aggregate gross position 总持仓量 3 t/ R2M  
aggregate limit 总限额 6hp{,8|D"m  
aggregate of salaries tax 合计薪俸税 I|H,)!Z  
aggregate performance 总体表现；总体业绩 7 n\mj\  
aggregate supply 总体供应 $2Kau 1  
aggregate surplus 总盈余 iwvt%7  
aggregate total 整体总额 Vre=%bGw  
aggregate value 总值；合计价值 dAL0.>|`0  
aggregated basis 合计基准 (RExV?:  
aggregated net chargeable income 合计应课税入息实额 P=c?QYF  
aggregation 合并计算；合计；总和 L{!ihJr  
aggregation of incomes of husband and wife 夫妇入息合并计算 :lNg:r$4  
aggregation of property 财产的总和 X2i*iW<  
agio 差价；贴水 YdK_.t0Mu  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 T0;u+$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment FX7M4t#<  
《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》 >J.Q
m0TY(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <F ew<r2  
《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》 -<|Y1PQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nHnk#SAA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》 e"*BHvy F  
agreement for a settlement 授产协议 mU>&ql?e  
agreement for assignment 转让协议 5bXHz5i  
agreement for sale 售卖协议；买卖协议 i^R{Ul[  
agreement for sale and purchase 买卖协议 JwjI{,jY  
agreement for the payment of interest 支付利息协议 Hc M~
  
agreement for the repayment of money 还款协议 kQy&I3  
agreement of reinsurance 再保险协议 5!tb
$p#z  
Agricultural Bank of China 中国农业银行 `{DG;J03[  
air passenger departure tax 飞机乘客离境税 uWh|C9Y!A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {>/)5AGs  
airport tax 机场税 !Ri r&gF  
alcohol duty 酒精税 8qN"3 Et  
alienation 让与；让渡；转让 0D<TF>M;pn  
alimony 生活费；赡养费 vm|!{5l:=y  
All Ordinaries Index [AOI] 所有普通股指数 W,DZ ;).%  
all risks 全险；综合险 _r]nJEF5  
All Sales Record for Stock Market 《股票市场成交报告》 o!=WFAi[pX  
Allied Capital Resources Limited 新联财务有限公司 3B;}j/h2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3I]Fdp)'  
allocation letter 拨款信件 '[Xl>
Z[  
allocation of fund 分配款项；预留款项 0potz]}  
allocation of profit 利润分配；溢利分配 V`[P4k+b   
allocation warrant 拨款令 `os8;`G  
allotment 分配；配股 (|dPeix|  
allotment notice 股份配售通知；配股通知 <~N%W#z/  
allotment of shares 股份分配 Vg{Zv4+t  
allowable 可获宽免；免税的 p!}ZdX[u  
allowable business loss 可扣除的营业亏损 7u::5W-q  
allowable expenses 可扣税的支出 eH
Ug-\dy  
allowance 免税额；津贴；备抵；准备金 G,=F<TnI'  
allowance for debts 债项的免税额 
Hng!'  
allowance for depreciation by wear and tear 耗损折旧免税额 7D   
allowance for funeral expenses 殡殓费的免税额  #I;D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qc
YNtEs*c  
allowance for repairs and outgoings 修葺及支出方面的免税额 y+A{Y  
allowance to debtor 给债务人的津贴 tfA}`
*$s  
alteration of capital 资本更改 %kq ^]S2O  
alternate trustee 候补受托人 H'Ln P>@n#  
amalgamation 合并 8bt53ta  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;T>+,  
ambit of charges 征税范围；收费范围 &L%Jy #=  
amended valuation 经修订的估值 PyFj@n  
American Commodities Exchange 美国商品交易所 'PpZ/ry$  
American Express Bank Limited 美国运通银行 L%XXf3;c  
American Stock Exchange 美国证券交易所 'y.JcS!|  
amortization 摊销 x#mtS-sw2Q  
amount due from banks 存放银行同业的款项 Yy hny[fa9  
amount due from banks abroad 存放海外银行同业的款项 1q]&7R  
amount due from holding companies 控股公司欠款 uH\w.  
amount due from local banks 存放本港银行同业的款项 4%J|DcY2  
amount due to banks 银行同业的存款 &wjB{%  
amount due to banks abroad 海外银行同业的存款 +xZQJeKb  
amount due to holding companies 控股公司存款 IC/Q  
amount due to local banks 本港银行同业的存款 j=9ze op %  
amount due to outport banks 外埠银行同业的存款 2d8=h6  
amount for note issue 发行纸币的款额 6{.J:S9n   
amount of bond 担保契据的款额 !R6ApB4ZI  
amount of consideration 代价款额 (ii(yz|  
amount of contribution 供款数额 s/t
11;  
amount of indebtedness 负债款额 `eC+% O  
amount of principal of the loan 贷款本金额 +ubnx{VC  
amount of rates chargeable 应征差饷数额 jgq{p
Z#E  
amount of share capital 股本额 ?mU\ N0o  
amount of sums assured 承保款额 3;l"=#5  
amount of variation 变动幅度 Yb6q))Y  
amount of vote 拨款数额 W Y:s gG  
amount payable 应付款额 6G}c1nWU  
amount receivable 应收款额 B.*"Xfr8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1"YpO"Rh  
analysis 分析 AF$\WWrB  
ancillary risk 附属风险 aM
J;bQD  
annual account 周年帐目；周年帐目报表；年度决算；年结 +/y]h0aa  
annual accounting date 年结日期 }Eh*xOta  
annual allowance 每年免税额；年积金；年度津贴；年津
OKAkl  
annual balance 年度余额 [;^,CD|P  
annual disposable income 每年可动用收入 =|,A%ZGF$  
annual estimates 周年预算 =cn~BnowY  
annual fee 年费 ?Ht=[l=  
annual general meeting 周年大会 pj; I)-d/  
annual growth rate 年增率；每年增长率 9Ejyg*  
annual long-term supplement 长期个案每年补助金 rwgsXS8W6  
annual pensionable emolument 可供计算退休金的年薪 ,Sg33N?  
annual report 年报 opD-vDa h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bX2"89{  
annual return 周年报表；周年申报表；每年报税表格 74f9|~%  
Annual Return Rules 《周年报表规则》 ~O03Sit-  
annual review of consumer prices 每年消费物价回顾 v{y{sA  
annual roll-forward basis 逐年延展方式 J(s;$PG  
annual salary 年薪 {G*OR,HN  
annual statement 年度报表；年度决算表 h1f8ktF  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 QDE$E.a  
annuitant 年金受益人 1bSD,;$sQ  
annuity 年金 HnU Et/  
annuity contract 年金合约 ;#/0b{XFj  
annuity on human life 人寿年金 S GM!#K  
antecedent debt 先前的债项 7
8]gtJ  
ante-dated cheque 倒填日期支票 JJnYOau  
anticipated expenditure 预期开支 j
g_n7  
anticipated net profit 预期纯利 @Y-TOCadT  
anticipated revenue 预期收入 0^&!6R  
anti-inflation measure 反通货膨胀措施 2|{V,!/cvG  
anti-inflationary stance 反通货膨胀立场 ipjkZG@  
apparent deficit 表面赤字 _u5dC   
apparent financial solvency 表面偿债能力 t&}6;z 3  
apparent partner 表面合伙人 y LM"+.?pL  
application for personal assessment 个人入息课税申请书 rMp9jG@3   
application of fund 资金应用 /;oqf4MF  
application to release as liquidator and to destruct the books of accounts and documents u #~;&D*q  
申请免除清盘人职务及毁灭帐簿与文件 5<+KR.W
 
appointed actuary 委任精算师 K5k?H  
appointed auditor 委任核数师；委任审计师 h{_*oBa  
appointed trustee 委任的受托人 0m)&YFZ[(  
appointer 委任人 4l @)K9F  
apportioned pro rata 按比例分摊 4!%F\c46  
apportionment 分配；分摊 >|*yh~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6+`tn  
apportionment formula 分摊方程式 Yc;ec9~  
apportionment of estate duty 遗产税的分摊 n7l%gA*  
appraisal 估价；评估 RiR:69xwR*  
appreciable growth 可观增长 e;ty!)]  
appreciable impact 显着影响 >EP(~G3u  
appreciable increase 可观增长 4["&O=:d  
appreciation 增值；升值 s|
-FH X  
appreciation against other currencies 相对其他货币升值 ( u`W!{1\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HOZRYIQB  
appreciation tax 增值税 z$[C#5+2  
appropriation 拨款；拨用；拨付 vAi$[p*im  
appropriation account 拨款帐目 *>."V5{;S  
Appropriation Bill 拨款法案 ax|1b`XUr"  
appropriation-in-aid system 补助拨款办法 k;Fh4Hv  
approved assets 核准资产 \40YGFO  
approved basket stock 认可一篮子证券 &.N$  
approved budget 核准预算 r;m`9,RW  
approved charitable donation 认可慈善捐款 NlF}{   
approved charitable institution 认可慈善机构 YQ]\uT>}&  
approved currency 核准货币；认可货币 =6T 4>rP  
approved estimates 核准预算 Cifd21v4  
approved estimates of expenditure 核准开支预算 I%lE;'x  
approved overseas insurer 核准海外保险人 -
]S.<8<$
 
approved overseas trust company 核准海外信托公司 G>z,#Xt  
approved pooled investment fund 核准汇集投资基金 ,Em$!n  
approved provident fund scheme 认可公积金计划 .}`hCt08  
approved provision 核准拨款 ig_2={Q@  
approved redeemable share 核准可赎回股份
:i*JnlvZ  
approved regional stock 认可地区性证券 )=^w3y  
approved retirement scheme 认可退休金计划 Q0cRH"!:  
approved subordinated loan 核准附属贷款 jirbUl  
arbitrage 套戥；套汇；套利 I021p5h|  
arbitrageur 套戥者；套汇者 #A<P6zJXR  
arbitrary amount 临时款项 0q6I;$H  
arrangement 措施；安排；协定 Ee2c5C!|C  
arrears 欠款 RBGX_v?  
arrears of pay 欠付薪酬 v:|(8Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 q/gB<p9  
articles of association 组织章程；组织细则；组织章程细则 G/?~\ }:s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uTvv(f  
ascertainment of profit 确定利润 6}dR$*=  
"Asia Clear" “亚洲结算系统” |$+5@+Zz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !<n"6KA.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [QczlwmO  
Asian Development Fund [ADF] 亚洲发展基金 *"{&FEV  
Asian dollar bond 亚洲美元债券 pa<qZZ  
Asian dollar market 亚洲美元市场 #kmh:P  
Asian dollar rate 亚洲美元利率 _GoVx=t   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 n$)_9:Z-j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kQv*eZ~  
asked price 沽盘；喊价；索价；卖方报价 `a]44es9q  
assessable income 应评税入息 }5 9U}@xC  
assessable loss 应评税亏损 yL1bS|@  
assessable profit 应评税利润 Ufid%T'  
assessable value 应评税值 { T]?o~W  
assessed profit 估定利润 =zg:aTMti  
assessed value 经评估价值 my.`k'  
assessment 评税；评定；估价；评税单 W WG /k17  
assessment number 评税编号；估价编号 Mi7
y&~,  
assessment of additional tax 补加税评税 *cv}*D  
assessment of performance 业绩评估；实绩评价 *nTU#U  
Assessor 评税主任 ,^'R_efY  
asset price bubbles 资产价格泡沫 =Agg_h   
asset-backed securities 具资产保证的证券 %$ceJ`%1e  
assets accretion 资产增值 ^ 4hO8  
assets and liabilities 资产与负债 k#JQxLy#  
assets betterment statement 资产递增表；资产改进表 j 6)Y  
assets lending 实物放款；有抵押贷款 ]!{y a8  
assets of the company passing on the death 死者去世时转移的公司资产 yy2I2Bv  
assets pledged as security for liabilities 用作负债抵押的资产 ` %?9=h%  
assets portfolio 资产投资组合 ,LYFEq_  
assets price 资产价格 (9RslvKL  
assets quality 资产质素 wz /
GB8P  
assets realization 资产变现 P=8>c'Q  
assets refinancing arrangement 资产再集资安排 F?4(5 K  
assets securitization 资产证券化 kCP$I732  
assets situated outside Hong Kong 在香港以外地方的资产 m <k!^jp  
assets stripping 削减资产；拆卖资产 RDQ^dui
  
assets value 资产值 TH1B#Y#<J  
assignee 承让人 }IkQA#4$  
assignment 转让；转让书；转让契 u5E]t9~Pq  
assignment of interest 权益转让 Rm>^tu -  
assignment of letters patent and trade mark 专利证书及商标转让 4FMF|U  
assignment of property 物业转让；物业转让书 6`H.%zM  
assignment right 转让权 xi
'>mIT  
assignor 转让人 z(HaRB3l  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~,gXaw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1yqoA*  
associate member 附属会员 ;3ft1  
associated body corporate 相联法人团体 =tdSq"jh  
associated company 相联公司；联属公司 fnu"*5bE  
associated corporation 相联法团 f@V3\Z/6E  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &eZfQ2
7$  
公认会计师公会〔英国〕 1cJsj  
Association of Futures Exchange Brokers 香港期货经纪协会 o|8`>!hF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 t}p@:'  
association of underwriters 承保人组织 HK=[U9 o?  
assumption of control 接管 _D!g4"  
assurance 担保；保险；转易；转易书 x5si70BKC/  
assurance of interest 权益的转易 fys  
at 19XX price 按一九ＸＸ年价格计算 #Z!b G?="  
at a discount 按赔价计算；按贴水价格计算；打折扣 ~=n#}{/  
at a premium 按溢价计算；按升水价格计算 VM=+afY5M  
at call 通知付款；按通知 oR#:NtX
@  
at constant market price 按固定市价计算 '\DSTr:N  
at constant price 按固定价格计算 HeN~c<NuB  
at cost 按成本计算 %b!-~ Y.  
at current market price 按当时市价计算；按现时市价计算 2z0n<`  
at current price 按当时价格计算；按现时价格计算 udqS'g&  
at factor cost 按要素成本计算；按生产要素成本计算 Q=cQLf;/'  
at money-of-the-day price 按付款当日价格计算 fQLax  
at or better 按指定或较佳价位〔买卖指令〕 v:_B kHN'  
at par 按面值计算；平价 l:(Rb-Wy  
at sight 见票即付 iZ,YxN<R  
at the close 按收市盘 6tjcAsV  
at the opening 按开市盘 :
os
z  
attestation 见证；见证条款 qv{o|g QB  
at-the-money option 平价期权 [IBQvL  
attorney 受权人；受托代表人 yubSj*  
attornment 新拥有人承认书 :Ao!ls'=  
attributable profit 可归属利润 jx`QB')kX  
attributable share value 可归属股份价值 3tS~:6-/  
Auckland Stock Exchange 奥克兰证券交易所 }-<zWI{p  
auction 拍卖 qCMl!g'  
auctioneer 拍卖商 ]dPZ.r  
audit 审计；核数 p='-\M74K  
Audit Commission 审计署 deX5yrvOie  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )h$NS2B`  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 .w? .ib(  
audit review 帐目审查 s4= "kT]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0Fr1Ku!  
audited account 审计帐目；经审计的帐目 keAcKhj  
audited annual account 经审计的周年帐目 PH4%R]{8{  
audited balance sheet 经审计的资产负债表 c@m5~  
auditor 核数师；核数主任；审计师 Q[ieaL6&  
auditor's certificate 核数师证明书；审计师证明书 T~8  .9g  
auditor's report 核数师报告；审计师报告 t2{~bzq1X  
Aussie bond 澳元债券 !$qKb_#nC  
austerity budget 紧缩预算 |FR3w0o  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ju` [m  
Australia All Ordinaries Index 澳洲所有普通股票指数 kAzd8nJ'  
Australian Dollar [AUD] 澳元 T)CzK<LbR  
Australian Options Market 澳大利亚期权市场 4/>Our 5  
Australian Securities Commission 澳洲证券事务监察委员会 _O:WG&a6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :Og:v#r8=  
Australian Stock Exchange 澳大利亚证券交易所 -\$`ic$"1  
Austrian Schilling [ATS] 奥地利先令 Kf,-4)  
authentication 认证；鉴证 TW&DFKK`  
authority to purchase 委托购买证；委购书 JN3cg  
authorization 认可；核准；授权；授权书 ``Q2P%  
authorization by direction 指示授权 5MxL*DB=b  
authorization by instruction 指令授权 @$@mqHI}  
authorization by warrant 令状授权 %,*$D}H  
authorization of unit trust 单位信托的认可 3NK ^AaTK  
authorized agent 指定代理人 q`|CrOzO  
authorized capital 法定资本 f`<FT'A  
authorized clerk 出市员 vxlOh.a|/L  
authorized dealer 认可交易商 @!tVr3;N$  
authorized financial institution 认可财务机构 9L eNe}9v  
authorized fund 认可基金 #TJk-1XM*q  
authorized fund house 获授权的基金公司；认可基金公司 LX+5|u  
authorized institution 认可机构 ;-mdi/*g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1'w:`/_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yWIm&Q:  
authorized insurer 获授权保险人；获认可承保人 *=F(KZ  
authorized investment 特准投资项目 tOdT[&  
authorized person 获授权人 P.WYTst=  
authorized representative 获授权代表 E;\M1(\u  
authorized share capital 法定股本 WV<tyx9Z  
automated quotation system 自动报价系统 Eh8Pwt7C@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2h~-  
自动交易系统〔香港期货交易所有限公司〕 5CYo7mJ6+  
automatic adjustment mechanism 自动调整机制 Y#V8(DTyH  
automatic adjustment system 自动调整系统 +54aO  
Automatic Clearing House 自动票据交换所 Tt# bg1  
automatic exchange rates accumulation system 自动化汇率累集系统 ;I6s-moq_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `|e!Kq?#Q  
automatic teller machine [ATM] 自动柜员机 VAQ)Hc]  
autopay 自动转帐 \y Hen|%  
available assets 可用资产 ?^!,vh  
available fiscal reserve 现存财政储备 yOXO)u1n  
available profit 可用利润 JyBp-ii  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 FVWfDQ$&v  
average 平均；平均数；海损 [`fI:
ao|  
average basic salary 平均基本薪金 &vUq}r%P  
average consumer expenditure 平均消费开支；一般消费开支 'JmBh@A  
average cost 平均成本 qojXrSb"y  
average cost of land production 增辟土地平均成本 x!TZ0fq0  
average daily turnover 平均每日成交额 jRZ%}KX  
average daily wage rate 平均每日工资率 (yrh=6=z  
average expenditure pattern 平均开支模式 hXL|22>w<  
average growth rate 平均增长率 &K%aw  
average net fixed assets 固定资产平均净值 SOh-,c\C  
average of relatives 相对价格平均数 E$\~lcq  
average price 平均价格 8^ep/b&|  
average propensity to consume 平均消费倾向；一般消费倾向 &k>aP0k"  
average propensity to save 平均储蓄倾向；一般储蓄倾向 >=,uau7  
average rate 平均率 3x*z\VJ  
average revenue 平均收入；平均收益 L_O$>c  
average stock 平均库存；平均存货 G$WOzY(  
average yearly rent 平均年租 ?r_kyuU  
avoidance of double taxation 避免双重课税 fZryG  
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 =]>%t]  
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