一些有用的会计术语(也不知道发的地方对不对)A

A: 4UkP:Vz:  
A share Ａ股；甲类股份 N8u_=b{X  
abatement of tax 减税；减扣免税额 Xd90n>4S  
ABN AMRO Bank N.V. 荷兰银行 l;"ub^AH  
above-the-line expenditure 线上项目支出；经常预算支出 7r:nMPX  
above-the-line receipt 线上项目收入；经常预算收入 6C@0[Q\ER  
ABSA Asia Limited 南非联合亚洲有限公司 8HHgN`_  
absolute change 绝对数值变更 }7f 1(#{7  
absolute expenditure 实际开支 S
"I#>^  
absolute guideline figure 绝对准则数字 H@ 1[SKBl  
absolute interest 绝对权益 xP<H,og&x=  
absolute order of discharge 绝对破产解除令 KE&InTM/j  
absolute profit margin 绝对利润幅度 tr#)iZ\  
absolute value 实值；绝对值 Cnb[t[hk+j  
absolutely vested interest 绝对既得权益 [)T$91 6I  
absorbed cost 已吸收成本；已分摊成本 7 UB8N vo  
absorption 吸收；分摊；合并 bdNY7|j`  
absorption rate 吸收率；摊配率；分摊率 g: H[#I  
ACB Finance Limited 亚洲商业财务有限公司 P\Pc/[ Z7  
acceptable form of reciprocity 合理的互惠条件 ~2;&pZ$  
acceptable rate 适当利率；适当汇率 ,.1&Ff
)S  
acceptance agreement 承兑协议 S5YDS|K  
acceptance for honour 参加承兑 A`+(VzZgJ  
acceptor 承兑人；接受人；受票人 7%~VOB  
acceptor for honour 参加承兑人 Bh.6:9{  
accident insurance 意外保险 '_Hb}'sFI  
Accident Insurance Association of Hong Kong 香港意外保险公会 b{9HooQ{  
accident insurance scheme 意外保险计划 $j$\ccG  
accident year basis 意外年度基准 vQ9xG))  
accommodation 通融；贷款 f@,hO5h(_|  
accommodation bill 通融票据；空头票据 61t-  
accommodation party 汇票代发人 q
70YNk}  
account balance 帐户余额；帐户结余 u0(hVK`":  
account book 帐簿 Q>#)LHX  
account collected in advance 预收款项 Yg]FF`{p=  
account current book 往来帐簿 )dzjz%B)  
account of after-acquired property 事后取得的财产报告 HfZ (U5~  
account of defaulter 拖欠帐目 *NX*/(Q  
account payable 应付帐款 *$*nY [/5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~CjmYP'o  
account receivable 应收帐款 3P<Zzt%eT  
account receivable report 应收帐款报表 ^*4(JR   
account statement 结单；帐单；会计财务报表 7J)a"d^e  
account title 帐户名称；会计科目 T3B|r<>I  
accountant's report 会计师报告 J$eZLj  
Accountant's Report Rules 会计师报告规则 ^$Me#ls!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 oPCIlH  
Accounting Arrangements 《会计安排》 P+_\}u;  
accounting basis 会计基础 L?/M2zc9Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 bb0{-T)1  
Accounting Circular 《会计通告》 Z7k1fv:S^  
accounting class 会计类别 ~Krg8s!F&  
accounting date 记帐日期；会计结算日期 ]h`E4B  
accounting for money 款项核算 .DM1Knj  
Accounting Officer 会计主任 ~-o^eI4_  
accounting period 会计报告期；会计期 sOrY^cY;  
accounting policy 会计政策；会计方针 XEe+&VQmY  
accounting practice 会计惯例 t9=|* =;9)  
accounting principle 会计准则 }I'>r(K  
accounting record 会计记录 z!uB&2C{k  
accounting report 会计报告 55jY` b.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -*-zU#2|  
Accounting Society of China 中国会计学会 ix_$Ok  
accounting statement 会计报表 ;d'O.i=  
accounting system 会计制度；会计系统 ?!Th-Cc&m  
accounting transaction 会计事项；帐务交易 R4K eUn"  
accounting treatment 会计处理 _4x[}e7KF  
accounting year 会计年度 }lQn]q
 
accretion 增值；添加 n"`SL<K1  
accrual 应计项目；应累算数目 Y/Gswcz  
accrual basis 应计制；权责发生制 VG*=)8{  
accrual basis accounting 应计制会计；权责发生制会计 [fJFH^&?hr  
accrue 应累算；应计 6iAc@  
accrued benefit 应累算利益 dwsy(g7  
accrued charges 应计费用 V~%WKQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 #,|_d>p:  
accrued expenses 应累算费用 =kZwB*7  
accrued interest payable 应付利息；应计未付利息 P\G C8KV]  
accrued interest receivable 应收利息；应计未收利息 i}
&mz~  
accrued right 累算权益 
9zM4D  
accruing profit 应累算的利润 @bVh?T0~F,  
accumulated fiscal reserve 累积财政储备 |2c!t$O@v  
accumulated profit 累积利润；滚存溢利 @kg
pq  
accumulated reserve 累积储备 5qAE9G!c  
accumulation of surplus income 累积收益盈余 xQ(KmP2hl  
acquired assets 既得资产 d .l
u  
acquisition 收购；购置；取得 ZkVvL4yIK  
acquisition cost 购置成本 -u
Y:2  
acquisition expenses 购置费用 Z ysUz  
acquisition of 100% interest 收购全部股权 ]ge^J3az$u  
acquisition of control 取得控制权 :_[cT,3  
acquisition of fixed assets 购置固定资产 '| Q*~Lh  
acquisition of shell “买壳” H9a3rA>  
acquisition price 收购价 WFc[F`b  
act of God 天灾 '\vmfp=  
acting partner 执事合伙人 k-Hfip[ro  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9p0HFri[  
active partner 积极参与的合伙人 bD^ob.c.A  
active trading 交投活跃 K=^_Ndz  
actual circulation 实际流通 i?s&\3--Y  
actual cost 实际成本 07WIa@Q  
actual expenditure 实际开支；实际支出 sNan"  
actual income 实际入息；实际收入；实际收益 sN \}Q#:8  
actual market 现货市场 nQ(:7PFa'  
actual price 现货价；实际价格 x_^OS"h-
 
actual profit 实际利润 0 6v5/Xf  
actual quotation 实盘；实际价位；实际报价 68G] a N3  
actual year basis 按实际年度计算 3@WI*PMc  
actuals 实货 U\!LZ?gC  
actuarial investigation 精算调查 MxvxY,~{0  
actuarial principle 精算原则 +sq,!6#G  
actuarial report 精算师报告 >C d&K9H  
Actuarial Society of Hong Kong 香港精算学会 ]Pl6:FB8%@  
actuarial valuation 精算师估值 Fl|&eO,e  
actuary 精算师 HW%bx"r+4f  
ad referendum agreement 暂定协议；有待覆核的协定 NBR'
^6  
ad valorem duty 从价税；按值征税 4lo}-@j  
ad valorem duty system 从价税制 >j
~70
?  
ad valorem fee 从价费 {]^%?]e  
ad valorem tariff 从价关税 sT T455h)  
additional allowance 额外免税额 {xb%P!o`  
additional amount for unexpired risk 未过期风险的额外款额 [AOluS  
additional assessable profit 补加应评税利润 M#jeeE-}%  
additional assessment 补加评税 q8yJW-GA   
additional commitment 额外承担 ,%DAh  
additional commitment vote 额外承担拨款 dCJR,},\f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >71w #K  
additional dependent parent allowance 供养父母额外免税额 ve/6-J!5Y.  
additional provision 额外拨款 aRb:.\ \zc  
additional stamp duty 附加印花税 vWfef~}~  
additional tax 补加税罚款；补加税款 B(T4nH_k  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xg%]\#  
adjudged bankrupt 被裁定破产 \YF!< 2|[  
adjudicated bankrupt 裁定破产人 5T@'2)BI=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f#-T%jqnK  
adjudication of bankruptcy 裁定破产；宣告破产 */h9"B  
adjudication of insolvency 裁定无力偿还债务 (HD>vNha1  
adjusted actual 经调整的实数；调整后的实数 9'L0Al~L  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q X5#$-H@  
adjusted figure 经调整的数字；调整后的数额 f$*9J  
adjusted liabilities 经调整的负债；调整后的负债 nf@u7*#6  
adjusted loss 经调整的亏损；调整后的亏损 M/`z;a=EP  
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 gJfL$S'w  
adjusted profit 经调整的利润；调整后的利润 8Nq Iz  
adjusted surplus 经调整的盈余额；调整后的盈余额 Vy*Z"k  
adjusted value 经调整的价值；调整后的价值 !suiqP1\*  
adjustment 调整；修订；理算〔保险〕 5v-;*  
adjustment centre 调剂中心 K`Zb;R X  
adjustment lag 调整过程的时间差距；调整时差 YVV $g-D}  
adjustment mechanism 调整机制 NGD2z.  
adjustment of loss 亏损调整 745V!#3!M  
adjustment process 调整过程；调整程序 RloPP  
adjustment range 调整幅度 c15^<6]g  
administered exchange rate 受管制汇率 ialk6i![  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V\8 5  
administration expenses 行政费用 SPm5tU  
administration fee 手续费；行政费 s~ZC!-[;  
administration in bankruptcy 破产管理 aV%rq9Tp  
administration order 遗产管理令 *LQY6=H  
administrator 管理人；遗产管理人 L6}x3  
administrator of the estate 遗产管理人 [5d][1=  
admission of debt 债项承认书 5'[X&r%#  
admission of proof 接纳债权证明 q2pao?aa  
advance 放贷款项；垫付款项；预支款项；预付款项 OmuZ0@.  
advance account 暂支帐目；预付款帐户 vF\zZ<R/  
advance compensation 预付补偿金 Qy,qQA/  
advance from shareholder 股东垫款 M|]1}8d?  
advance pending reimbursement 预支以待日后付还 8$olP:d  
advanced economy 先进经济体系 %*; 8m'  
advancement 预付；预付财产 +>%+r  
advances warrant 垫款令 )Ea_:
C'  
advancing 贷出 M!i5StGC  
adverse balance 逆差 -H;y_^2  
adverse exchange 逆汇 h>Pg:*N,(  
advertisement addressed to shareholders 在报章刊登的致股东通告 $ T_EsnN  
advice for collection 托收通知书 { qx,X.5$  
advice of drawing 提款通知书；汇票通知书 eBKIdR%k  
advice of payment 付款通知 ;5_S  
Advisory Committee [Securities and Futures Commission] wx'Tv  
谘询委员会〔证券及期货事务监察委员会〕 ty=?SZF
 
Advisory Committee on Diversification 经济多元化谘询委员会 2g545r.  
affidavit 誓章；遗产申报誓章 \<>%_y'/)h  
affidavit of no receipt 述明无收款的誓章 a<36`#N  
affiliate 联号；联营公司；附属公司 z=pV{'  
affiliated company 附属公司；联号；联营公司 .T
X& X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 oh)l\  
affordability 负担能力 UAO#$o(  
African Development Bank [AfDB] 非洲开发银行 oU5mrS.7M!  
after-acquired property 事后取得的财产 E cz"O
 
after-hours dealing 市后交易 \+A<s,x  
after-tax profit 税后盈利；税后利润；税后溢利 JNl+UH:.  
agency agreement 代理协议 1/BMs0 =  
agency expenses 代理机构的开支 nU *fne?  
agency fee 代理费 `3n*4Lz  
Agency Law 《代理法》 G* 6<pp  
agent 代理人；承销人 SX,zJ`"  
agent of company 公司代理人 [63;8l
}  
agent's fee 代理人费；经纪费 .ai9PsZ?V  
aggregate 总计；总数；总体数字 (}8 ;3pp  
aggregate amount 总款额；总额 K)@Buu&,p  
aggregate assets and liabilities 总体资产与负债 'Mqa2o'M  
aggregate at constant price 按固定价格计算的总体数字 : se
L=  
aggregate demand 总需求 B+sqEj-  
aggregate gross position 总持仓量 <}1%">RA  
aggregate limit 总限额 7y7y<`)I5  
aggregate of salaries tax 合计薪俸税 :_zKUv]  
aggregate performance 总体表现；总体业绩 .?j
8{>  
aggregate supply 总体供应 O{R5<"g  
aggregate surplus 总盈余 jG :R\D}0  
aggregate total 整体总额 FI5C&d5d  
aggregate value 总值；合计价值 ?R}oXSVT  
aggregated basis 合计基准 s~w+bwr  
aggregated net chargeable income 合计应课税入息实额 L,/i%-J3c  
aggregation 合并计算；合计；总和 __c_JU  
aggregation of incomes of husband and wife 夫妇入息合并计算 o$k$  
aggregation of property 财产的总和 wQ^a2$Z  
agio 差价；贴水 .).<L`q  
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》 xU"qB24]=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DV"ri  
《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》 yBiwYk6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Nf'9]I  
《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》 Q1[s{,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (Mh\!rMg  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [40 YoVlfM  
agreement for a settlement 授产协议 FCPRg^=<!~  
agreement for assignment 转让协议 'b,D;'v  
agreement for sale 售卖协议；买卖协议 c y$$}  
agreement for sale and purchase 买卖协议 r&DK> H  
agreement for the payment of interest 支付利息协议 !:e qPpz  
agreement for the repayment of money 还款协议 Qd?P[xm  
agreement of reinsurance 再保险协议 0^z$COCv  
Agricultural Bank of China 中国农业银行 uy{KV"%"^g  
air passenger departure tax 飞机乘客离境税 1hG O*cq!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 BI]t}7  
airport tax 机场税 WG{/I/bJ
_  
alcohol duty 酒精税 mio'm  
alienation 让与；让渡；转让 cf'Z#NfQ  
alimony 生活费；赡养费 ?Gfe?  
All Ordinaries Index [AOI] 所有普通股指数 V:J6eks
_  
all risks 全险；综合险 Us5JnP5  
All Sales Record for Stock Market 《股票市场成交报告》 sSK$  
Allied Capital Resources Limited 新联财务有限公司 8msDJ{,X  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P|U>(9;P,  
allocation letter 拨款信件 U?{j  
allocation of fund 分配款项；预留款项 O=/Tx2i;  
allocation of profit 利润分配；溢利分配 )Cl&"bX  
allocation warrant 拨款令 Vba}RF[b  
allotment 分配；配股 rl=_ "sd=  
allotment notice 股份配售通知；配股通知 @~ L.m}GF  
allotment of shares 股份分配 Y."[k&P-  
allowable 可获宽免；免税的 ja
2]VbB  
allowable business loss 可扣除的营业亏损 )^+$5OR\c  
allowable expenses 可扣税的支出 iz(+(M  
allowance 免税额；津贴；备抵；准备金 '3VrHL@@g  
allowance for debts 债项的免税额 9E+lri
yY  
allowance for depreciation by wear and tear 耗损折旧免税额 !%@{S8IP.v  
allowance for funeral expenses 殡殓费的免税额 Gov{jksr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B!v1gh  
allowance for repairs and outgoings 修葺及支出方面的免税额 \m!."~%  
allowance to debtor 给债务人的津贴 6dUP's_  
alteration of capital 资本更改 urB.K<5ZA  
alternate trustee 候补受托人 zZHsS$/  
amalgamation 合并 j@2 hI,+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RYNzTA  
ambit of charges 征税范围；收费范围 H>]x<#uz)  
amended valuation 经修订的估值 =$Z'F<|d  
American Commodities Exchange 美国商品交易所 yw0uF  
American Express Bank Limited 美国运通银行 ?`>yl4  
American Stock Exchange 美国证券交易所 dp"w=~53  
amortization 摊销 5;l_-0=  
amount due from banks 存放银行同业的款项 @C2<AmY9q*  
amount due from banks abroad 存放海外银行同业的款项 E \
RU[  
amount due from holding companies 控股公司欠款 f@mM&e=f  
amount due from local banks 存放本港银行同业的款项 {UNz UaE  
amount due to banks 银行同业的存款 b4wJnmC8  
amount due to banks abroad 海外银行同业的存款 7>LhXC  
amount due to holding companies 控股公司存款 =`U[{3A_  
amount due to local banks 本港银行同业的存款 Cu]X&l  
amount due to outport banks 外埠银行同业的存款 .8m)^ET  
amount for note issue 发行纸币的款额 :\Z0^{  
amount of bond 担保契据的款额 "e"`Or  
amount of consideration 代价款额 o6R(BMwGa  
amount of contribution 供款数额 ^5+-7+-S  
amount of indebtedness 负债款额 d?mdw ?|  
amount of principal of the loan 贷款本金额 )C@,mgh  
amount of rates chargeable 应征差饷数额 Nvi14,q/  
amount of share capital 股本额 ?8 F7BS4oQ  
amount of sums assured 承保款额 Yq_zlxd%F  
amount of variation 变动幅度 ~gc)Ww0(Q  
amount of vote 拨款数额 ;V GrZZ  
amount payable 应付款额 oCr
n  
amount receivable 应收款额 +l9avy+P(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l O^h)hrR  
analysis 分析 V4H+m,R  
ancillary risk 附属风险 P dJ*'@~i  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^:#%TCJ
 
annual accounting date 年结日期 or<JjTJ\o_  
annual allowance 每年免税额；年积金；年度津贴；年津 i/L1KiCLx  
annual balance 年度余额 hmo?gD<  
annual disposable income 每年可动用收入 L[K_!^MZ  
annual estimates 周年预算 ){}#v&  
annual fee 年费 |]Xw1.S.L  
annual general meeting 周年大会 d~8Q)"6 [  
annual growth rate 年增率；每年增长率 [I

9d  
annual long-term supplement 长期个案每年补助金 }b
VyvH  
annual pensionable emolument 可供计算退休金的年薪 *Pl[a1=o  
annual report 年报 ?r+
tU
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 9HE)!Col  
annual return 周年报表；周年申报表；每年报税表格 9`muk  
Annual Return Rules 《周年报表规则》 ;P_Zen  
annual review of consumer prices 每年消费物价回顾  P/Zo  
annual roll-forward basis 逐年延展方式 ]~P?  
annual salary 年薪 @lX)dY  
annual statement 年度报表；年度决算表 OL>/FOH:Fx  
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 '54@-}D  
annuitant 年金受益人 uFqH_04  
annuity 年金 BSz\9 eT  
annuity contract 年金合约 Wac8x%J  
annuity on human life 人寿年金 -=RXhE_{  
antecedent debt 先前的债项 2g$Wv :E3  
ante-dated cheque 倒填日期支票 &}FYz8w 2/  
anticipated expenditure 预期开支 gLH(Wr~(a  
anticipated net profit 预期纯利 z 4-wvn<*  
anticipated revenue 预期收入 t^'1Ebg  
anti-inflation measure 反通货膨胀措施 Uu(W62  
anti-inflationary stance 反通货膨胀立场 #FcYJH  
apparent deficit 表面赤字 CeQcnJU  
apparent financial solvency 表面偿债能力 !>tXib]:  
apparent partner 表面合伙人 ,'j5tU?c  
application for personal assessment 个人入息课税申请书 it,%T)2H  
application of fund 资金应用 wKYfqNCH  
application to release as liquidator and to destruct the books of accounts and documents ?aCR>AY5X  
申请免除清盘人职务及毁灭帐簿与文件 mf3G$=[  
appointed actuary 委任精算师 LP~$7a  
appointed auditor 委任核数师；委任审计师 Rq7ksTo  
appointed trustee 委任的受托人 4c% :?H@2  
appointer 委任人 C{))T5G  
apportioned pro rata 按比例分摊 Czp:y8YX-  
apportionment 分配；分摊 uxcj3xE#d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8
+gn Wy  
apportionment formula 分摊方程式 r,}Zc W+  
apportionment of estate duty 遗产税的分摊 n
RGH58  
appraisal 估价；评估 R Q8okA  
appreciable growth 可观增长 uO6_lOT9n  
appreciable impact 显着影响 &ke4":7X  
appreciable increase 可观增长 ";~#epPkX  
appreciation 增值；升值 Gd"*mLd  
appreciation against other currencies 相对其他货币升值 k5($b{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *<@  
appreciation tax 增值税 QZ6M,\  
appropriation 拨款；拨用；拨付 8_lD*bEt  
appropriation account 拨款帐目 4MIVlg9  
Appropriation Bill 拨款法案 ]?r8^LyZ4  
appropriation-in-aid system 补助拨款办法 i8{jMe!Sa  
approved assets 核准资产 5
&>(|Y~I  
approved basket stock 认可一篮子证券 0j
XIx2y  
approved budget 核准预算 Q6BWax|  
approved charitable donation 认可慈善捐款 6f?DW-)jp/  
approved charitable institution 认可慈善机构 exhF5,AW|K  
approved currency 核准货币；认可货币 Qhr:d`@^]  
approved estimates 核准预算 4k#6)e  
approved estimates of expenditure 核准开支预算 zumRbrz
  
approved overseas insurer 核准海外保险人 M3Z yf  
approved overseas trust company 核准海外信托公司 , ^nUi c  
approved pooled investment fund 核准汇集投资基金 S `[8TZ  
approved provident fund scheme 认可公积金计划 aX|`G]PhdI  
approved provision 核准拨款 OjCT%6hy;  
approved redeemable share 核准可赎回股份 _Sg29qFK  
approved regional stock 认可地区性证券 Fh"S[e  
approved retirement scheme 认可退休金计划 _EY:vv
 
approved subordinated loan 核准附属贷款 H(AYtnvB  
arbitrage 套戥；套汇；套利 BZj[C=#x  
arbitrageur 套戥者；套汇者 .D)}MyKnu  
arbitrary amount 临时款项 1>2397  
arrangement 措施；安排；协定 JUE>g8\b  
arrears 欠款 uPqPoI>N!  
arrears of pay 欠付薪酬 ._yr7uY[M  
arrears of revenue 逾期未收税款；逾期未收的帐项 0Zq"-  
articles of association 组织章程；组织细则；组织章程细则 :K&hGZ+5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P.wINo  
ascertainment of profit 确定利润 e\h:==f  
"Asia Clear" “亚洲结算系统” [bc
qaT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;?&;I
!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'W#<8eJo  
Asian Development Fund [ADF] 亚洲发展基金 l]ZUKy  
Asian dollar bond 亚洲美元债券 }YjSv^  
Asian dollar market 亚洲美元市场 0L6L_;o  
Asian dollar rate 亚洲美元利率 <7zpHSFBq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V_~wWuZ-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r*g _  
asked price 沽盘；喊价；索价；卖方报价 ;)kBJ @  
assessable income 应评税入息 2P|-V};9  
assessable loss 应评税亏损 ~vXul`x  
assessable profit 应评税利润 s:_5p`w>  
assessable value 应评税值 J7xZo=@k  
assessed profit 估定利润  w&-r  
assessed value 经评估价值 }O>IPRZ  
assessment 评税；评定；估价；评税单 cmI8Xf]"P-  
assessment number 评税编号；估价编号 Ik,w3}*P*  
assessment of additional tax 补加税评税 r1\.Jz  
assessment of performance 业绩评估；实绩评价 DK-=Q~`!  
Assessor 评税主任 G'("-9  
asset price bubbles 资产价格泡沫 *rbayH  
asset-backed securities 具资产保证的证券 48DsRy  
assets accretion 资产增值 k X-AC5]  
assets and liabilities 资产与负债 k >MgrtJI  
assets betterment statement 资产递增表；资产改进表 ZN?(lt)u9  
assets lending 实物放款；有抵押贷款 q^Z\V?  
assets of the company passing on the death 死者去世时转移的公司资产 M|Se|*w  
assets pledged as security for liabilities 用作负债抵押的资产 "~;jFB8  
assets portfolio 资产投资组合 r[lHYO  
assets price 资产价格 $?A]!Y;  
assets quality 资产质素 ufo?ZFq@$L  
assets realization 资产变现 'ZJ6p0  
assets refinancing arrangement 资产再集资安排 N>z8\y  
assets securitization 资产证券化 / [19ITZ  
assets situated outside Hong Kong 在香港以外地方的资产 #B?7{#.1  
assets stripping 削减资产；拆卖资产 s.~SV"  
assets value 资产值 #4hP_Vhc  
assignee 承让人 kju
:/kYA  
assignment 转让；转让书；转让契 MhsG9q_%  
assignment of interest 权益转让 @@$ _TaI  
assignment of letters patent and trade mark 专利证书及商标转让 5x: XXj"  
assignment of property 物业转让；物业转让书 KIS.4nt#d"  
assignment right 转让权 OlK2<<  
assignor 转让人 FlZ]R  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 2.[qc
s3zl  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LY>JE6zTt  
associate member 附属会员 zf!c  
associated body corporate 相联法人团体 p-}:7CXP  
associated company 相联公司；联属公司 4S=lO?\"A  
associated corporation 相联法团 #Z.J
Owi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :Y'nye3:  
公认会计师公会〔英国〕 p[wjHfIq  
Association of Futures Exchange Brokers 香港期货经纪协会 3ty){#:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y5#_@  
association of underwriters 承保人组织 .3!4@l\9C  
assumption of control 接管 u>
E+HxUJ  
assurance 担保；保险；转易；转易书 &yN<@.  
assurance of interest 权益的转易 r
 {8  
at 19XX price 按一九ＸＸ年价格计算 I|M*yObl6  
at a discount 按赔价计算；按贴水价格计算；打折扣 >!2'|y^  
at a premium 按溢价计算；按升水价格计算 ZQ:Y5ph  
at call 通知付款；按通知 _PaOw%Y9  
at constant market price 按固定市价计算 =Dz[|$dV  
at constant price 按固定价格计算 ]+lr  
at cost 按成本计算 LiRY-;8=  
at current market price 按当时市价计算；按现时市价计算 aJF`rLm  
at current price 按当时价格计算；按现时价格计算 |WX4L7yrhK  
at factor cost 按要素成本计算；按生产要素成本计算 ob;oxJ@[c  
at money-of-the-day price 按付款当日价格计算 %(]rc%ry0  
at or better 按指定或较佳价位〔买卖指令〕 <(^pHv7Q  
at par 按面值计算；平价 vfm-K;,#  
at sight 见票即付 
#7>CLjI  
at the close 按收市盘 bcYz?o
6  
at the opening 按开市盘 3)ip@29F  
attestation 见证；见证条款 |j+~Td3})&  
at-the-money option 平价期权 >"[u.1J_'I  
attorney 受权人；受托代表人 YU`{  
attornment 新拥有人承认书 YszhoHYh  
attributable profit 可归属利润 :Ls36E8f=  
attributable share value 可归属股份价值 BpCSf.zZ  
Auckland Stock Exchange 奥克兰证券交易所 EAfSbK3z  
auction 拍卖 u|ZO"t  
auctioneer 拍卖商 3LmHH =  
audit 审计；核数 oMPQkj;  
Audit Commission 审计署 +R_U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] X}yYBf/R`  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 \,Ndg*qC  
audit review 帐目审查 p.HA`R>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `#ztp)&  
audited account 审计帐目；经审计的帐目 ~IXfID!8  
audited annual account 经审计的周年帐目 jt3SA [cy  
audited balance sheet 经审计的资产负债表 Nm~#$orI|  
auditor 核数师；核数主任；审计师 u *< (B  
auditor's certificate 核数师证明书；审计师证明书 ?Y9?x,x  
auditor's report 核数师报告；审计师报告 QKO(8D6+  
Aussie bond 澳元债券 l0_V-|x  
austerity budget 紧缩预算 SS`
C0&I@p  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 nAzr!$qbNv  
Australia All Ordinaries Index 澳洲所有普通股票指数 liTr3T`,V  
Australian Dollar [AUD] 澳元 I?"5i8E  
Australian Options Market 澳大利亚期权市场 9V&LJhDQ  
Australian Securities Commission 澳洲证券事务监察委员会 N9Ml&*%oX{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NO$Nl/XM  
Australian Stock Exchange 澳大利亚证券交易所 #q- _  
Austrian Schilling [ATS] 奥地利先令 *E]\l+]J  
authentication 认证；鉴证 %c0;Bb-  
authority to purchase 委托购买证；委购书 5f5ZfK3<i  
authorization 认可；核准；授权；授权书 OK 6}9Eu9  
authorization by direction 指示授权 pr"flRQr#  
authorization by instruction 指令授权 0TpA3K  
authorization by warrant 令状授权 8`2K=`]ES+  
authorization of unit trust 单位信托的认可 ;W].j%]Le  
authorized agent 指定代理人 k-U/x"Pl  
authorized capital 法定资本 NEk [0  
authorized clerk 出市员 H[r0jREK  
authorized dealer 认可交易商 Ba6xkEd  
authorized financial institution 认可财务机构 UU/|s>F  
authorized fund 认可基金 2?j1~]DvZ  
authorized fund house 获授权的基金公司；认可基金公司 ,3j7Y5v  
authorized institution 认可机构 BP6Shc|C  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wOOPWwk  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )sHPIxHI  
authorized insurer 获授权保险人；获认可承保人 F'I6aE%  
authorized investment 特准投资项目 kQ8WO|
bA  
authorized person 获授权人 tpN}9N  
authorized representative 获授权代表 UwU]l17~  
authorized share capital 法定股本 UL%ihWq  
automated quotation system 自动报价系统 F?B=:8,}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #k)\e;,X  
自动交易系统〔香港期货交易所有限公司〕 ooQ(bF  
automatic adjustment mechanism 自动调整机制 9o`3g@6z  
automatic adjustment system 自动调整系统 X\%3uPQ  
Automatic Clearing House 自动票据交换所 i'<1xd(`  
automatic exchange rates accumulation system 自动化汇率累集系统 ^=G+]$8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9x!y.gx  
automatic teller machine [ATM] 自动柜员机 sYpogFfV  
autopay 自动转帐 [w f12P  
available assets 可用资产 [78 .%b'  
available fiscal reserve 现存财政储备 ;[9Is\  
available profit 可用利润 4lCm(#T{,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7Cf(y'w^  
average 平均；平均数；海损 bSLj-vp  
average basic salary 平均基本薪金 AHGcWS\,X  
average consumer expenditure 平均消费开支；一般消费开支 iE(g
rI3  
average cost 平均成本 j`B{w   
average cost of land production 增辟土地平均成本 P
vwIO_W  
average daily turnover 平均每日成交额 CCOg1X_  
average daily wage rate 平均每日工资率 SO/]d70HG  
average expenditure pattern 平均开支模式 pZxL?N!  
average growth rate 平均增长率 ;\+0H$  
average net fixed assets 固定资产平均净值 *q{UipZbx  
average of relatives 相对价格平均数 $Stu-l1e a  
average price 平均价格 =Qrz|$_rv  
average propensity to consume 平均消费倾向；一般消费倾向 -e>)yM `i  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ub5
hX{uT  
average rate 平均率 Hea<!zPH  
average revenue 平均收入；平均收益 hT"K}d;X  
average stock 平均库存；平均存货 `'WLGQG  
average yearly rent 平均年租 sjm79/  
avoidance of double taxation 避免双重课税 W+?[SnHL/  
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 PBtU4)  
B_glyC  
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