一些有用的会计术语(也不知道发的地方对不对)A

A: CE7{>pl  
A share Ａ股；甲类股份 5"&=BD~D  
abatement of tax 减税；减扣免税额 fbW<c`LH  
ABN AMRO Bank N.V. 荷兰银行 M~g{}_0Z  
above-the-line expenditure 线上项目支出；经常预算支出 l9naqb:iP  
above-the-line receipt 线上项目收入；经常预算收入 J]5ZWo%  
ABSA Asia Limited 南非联合亚洲有限公司 &HtG&RvQf  
absolute change 绝对数值变更 |w.h97fj  
absolute expenditure 实际开支 3oM&#a  
absolute guideline figure 绝对准则数字 v,jB(B^|Z  
absolute interest 绝对权益 v9 8s78  
absolute order of discharge 绝对破产解除令 ;{1
ws  
absolute profit margin 绝对利润幅度 KvumU>c#A  
absolute value 实值；绝对值 
oA+'9/UY  
absolutely vested interest 绝对既得权益 5s:g(gy3BR  
absorbed cost 已吸收成本；已分摊成本 >"[Nmx0;w  
absorption 吸收；分摊；合并 d0YQLh  
absorption rate 吸收率；摊配率；分摊率 +wcif-  
ACB Finance Limited 亚洲商业财务有限公司 ,VZ<r5NT  
acceptable form of reciprocity 合理的互惠条件 .>NPgdI  
acceptable rate 适当利率；适当汇率 1IN^,A]r2h  
acceptance agreement 承兑协议 "DSRyD0M  
acceptance for honour 参加承兑 < 49\B  
acceptor 承兑人；接受人；受票人 co*XW  
acceptor for honour 参加承兑人 "QmlW2ysi  
accident insurance 意外保险 zYEb#*Kar  
Accident Insurance Association of Hong Kong 香港意外保险公会 2XrYm"6w  
accident insurance scheme 意外保险计划 .$xTX'  
accident year basis 意外年度基准 r85j/YK  
accommodation 通融；贷款 G|j8iV O  
accommodation bill 通融票据；空头票据 Bp/25jy  
accommodation party 汇票代发人 6|Xm8,]yRw  
account balance 帐户余额；帐户结余 6SEq 2  
account book 帐簿 SHQgI<D7  
account collected in advance 预收款项 )PvB^n  
account current book 往来帐簿 `.F3&pA  
account of after-acquired property 事后取得的财产报告 W];l[D<S*  
account of defaulter 拖欠帐目 vP^V3  
account payable 应付帐款 5}:`CC2,S~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z`>m  
account receivable 应收帐款 iZ9ed]mf  
account receivable report 应收帐款报表 1SG^X-(GM/  
account statement 结单；帐单；会计财务报表 ~N8$abQJV  
account title 帐户名称；会计科目 LzD,]{CC5  
accountant's report 会计师报告 Jm-bE 8b  
Accountant's Report Rules 会计师报告规则 ft?c&h;At  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w~>tpkUB  
Accounting Arrangements 《会计安排》 lbC9^~T+  
accounting basis 会计基础 d?A!0;(*  
accounting by Official Receiver 破产管理署署长呈交的帐目 #NWS)^&1b  
Accounting Circular 《会计通告》 ^
=y%s  
accounting class 会计类别 s ?|Hw|j  
accounting date 记帐日期；会计结算日期 > mEB,  
accounting for money 款项核算 !"dAwG?S  
Accounting Officer 会计主任 S&NWZ:E3[  
accounting period 会计报告期；会计期 SzyaVBD3  
accounting policy 会计政策；会计方针 uYXkD#{  
accounting practice 会计惯例 A }d\ND  
accounting principle 会计准则 rVB\\  
accounting record 会计记录 a&<_M$J&  
accounting report 会计报告 1B~[L 5p9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $J*lD-h-  
Accounting Society of China 中国会计学会 @j=rSS  
accounting statement 会计报表 , nW)A/?}  
accounting system 会计制度；会计系统 $tDM U3,W  
accounting transaction 会计事项；帐务交易 nTr{D&JS  
accounting treatment 会计处理 =21m|8c  
accounting year 会计年度 &S8,-~U  
accretion 增值；添加 #dkSAS  
accrual 应计项目；应累算数目 >`I%^+z  
accrual basis 应计制；权责发生制 f'OcW*t  
accrual basis accounting 应计制会计；权责发生制会计 a'?V:3 ]  
accrue 应累算；应计 v>sjS3  
accrued benefit 应累算利益 ~;0W +  
accrued charges 应计费用 UL`%Xx  
accrued cumulative preference share dividend 应累算的累积优先股股息 U;LX"'}  
accrued expenses 应累算费用 d?N[bA  
accrued interest payable 应付利息；应计未付利息 "-g5$v$de  
accrued interest receivable 应收利息；应计未收利息 K,dEa<p  
accrued right 累算权益 mLDuizWI  
accruing profit 应累算的利润 $j/#IzD1D  
accumulated fiscal reserve 累积财政储备 t]8nRZ1  
accumulated profit 累积利润；滚存溢利 xPzBbe  
accumulated reserve 累积储备 ex8}./mjJ  
accumulation of surplus income 累积收益盈余 K k|mV&3J  
acquired assets 既得资产 r}-vOPn`E  
acquisition 收购；购置；取得 cRP!O|I`]  
acquisition cost 购置成本 m3=Cg$n  
acquisition expenses 购置费用 ;OSEMgB1  
acquisition of 100% interest 收购全部股权 H6<3'P  
acquisition of control 取得控制权 0](V@F"~  
acquisition of fixed assets 购置固定资产 #Ht;5p>5  
acquisition of shell “买壳” UVgDm&FF  
acquisition price 收购价
G!7A]s>C  
act of God 天灾 =1zRm >m  
acting partner 执事合伙人 Q; BD|95nl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 M2LW[z  
active partner 积极参与的合伙人 CgK
FI  
active trading 交投活跃 %!]CP1S  
actual circulation 实际流通 zin'&G>l  
actual cost 实际成本 >Y;[+#
H[  
actual expenditure 实际开支；实际支出 xmHW,#%ui\  
actual income 实际入息；实际收入；实际收益 T2 /u7<D-  
actual market 现货市场 M\r=i>(cu  
actual price 现货价；实际价格 ~LJtlJ 0  
actual profit 实际利润 LXm@h  
actual quotation 实盘；实际价位；实际报价 X)S4vqf}  
actual year basis 按实际年度计算 "B*UZ.cC  
actuals 实货 vWjHHw  
actuarial investigation 精算调查 @-.Tgpe@a  
actuarial principle 精算原则 2tZ\/6G<  
actuarial report 精算师报告 2C#b-Y1~N  
Actuarial Society of Hong Kong 香港精算学会 yH]w(z5Z  
actuarial valuation 精算师估值 +q] kpkG!  
actuary 精算师 2D4c|R@+  
ad referendum agreement 暂定协议；有待覆核的协定 YZz8xtM<2  
ad valorem duty 从价税；按值征税 `2n%Lo?_  
ad valorem duty system 从价税制 Xvxj-\ -  
ad valorem fee 从价费 Y.E]U!i*  
ad valorem tariff 从价关税 >[4CQK`U  
additional allowance 额外免税额 #|F5Kh"  
additional amount for unexpired risk 未过期风险的额外款额 CykvTV Q  
additional assessable profit 补加应评税利润 *OHaqe(*  
additional assessment 补加评税 LcGG~P|ML  
additional commitment 额外承担 G1ED=N_#  
additional commitment vote 额外承担拨款 IQ5'4zQg=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?y,z  
additional dependent parent allowance 供养父母额外免税额 K.42 VM)F  
additional provision 额外拨款 +7j7zpw  
additional stamp duty 附加印花税 E|x t\*  
additional tax 补加税罚款；补加税款 y(Tb=:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 TCK<IZKLqK  
adjudged bankrupt 被裁定破产 z W*Z  
adjudicated bankrupt 裁定破产人 X9o6} %Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 L+.-aB2!d  
adjudication of bankruptcy 裁定破产；宣告破产 !uAqY\Is  
adjudication of insolvency 裁定无力偿还债务 BP8jReX^  
adjusted actual 经调整的实数；调整后的实数 nmClP  
adjusted current assets 经调整的流动资产；调整后的流动资产 j "e]Ui  
adjusted figure 经调整的数字；调整后的数额 aR}Il&  
adjusted liabilities 经调整的负债；调整后的负债 sH :_sOV*  
adjusted loss 经调整的亏损；调整后的亏损 =|IY[2^  
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 2(2
5IYMS8  
adjusted profit 经调整的利润；调整后的利润 ~-#8j3 J;  
adjusted surplus 经调整的盈余额；调整后的盈余额 iV.j!H7o  
adjusted value 经调整的价值；调整后的价值 `bjPOA(g  
adjustment 调整；修订；理算〔保险〕 j:[#eC  
adjustment centre 调剂中心 FTcXjWBPF9  
adjustment lag 调整过程的时间差距；调整时差 d1u6*&@lf  
adjustment mechanism 调整机制 @H8CU!J  
adjustment of loss 亏损调整 }/aqh;W  
adjustment process 调整过程；调整程序 A8j$c~  
adjustment range 调整幅度 oC|']r6  
administered exchange rate 受管制汇率 II{"6YI>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 eI=:z/p
d  
administration expenses 行政费用 PPj%
.i)  
administration fee 手续费；行政费 u*8x.UE8C0  
administration in bankruptcy 破产管理 >5j&Q#Bu  
administration order 遗产管理令 V~S(cO[vj  
administrator 管理人；遗产管理人 NkYC(;g  
administrator of the estate 遗产管理人 M+Eg{^ q`  
admission of debt 债项承认书 @K}Bll.E  
admission of proof 接纳债权证明 IAb-O  
advance 放贷款项；垫付款项；预支款项；预付款项 RpU.v `
 
advance account 暂支帐目；预付款帐户 'b Kc;\  
advance compensation 预付补偿金 '?qI_LP?  
advance from shareholder 股东垫款 %KW NY(m  
advance pending reimbursement 预支以待日后付还 6}?5Oy_XF2  
advanced economy 先进经济体系 lh*!f$2~  
advancement 预付；预付财产 GUUd(xS{  
advances warrant 垫款令 @T&w nk  
advancing 贷出 "eR-(c1  
adverse balance 逆差 nD#uOep9  
adverse exchange 逆汇 KfV&
7yi  
advertisement addressed to shareholders 在报章刊登的致股东通告 {i/7Nx
 
advice for collection 托收通知书 UiH5iZ<r;  
advice of drawing 提款通知书；汇票通知书 fU^5Dl  
advice of payment 付款通知 ;6{{hc4  
Advisory Committee [Securities and Futures Commission] <&iLMb:%  
谘询委员会〔证券及期货事务监察委员会〕 t^8|t(Lq  
Advisory Committee on Diversification 经济多元化谘询委员会 /H :Bu  
affidavit 誓章；遗产申报誓章 RwDXOdg
u  
affidavit of no receipt 述明无收款的誓章 UOkVU*{  
affiliate 联号；联营公司；附属公司 z?.XVk-  
affiliated company 附属公司；联号；联营公司 ?xb2jZ/0X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7nk3^$|  
affordability 负担能力 M nDaag  
African Development Bank [AfDB] 非洲开发银行 {/K!cPp9  
after-acquired property 事后取得的财产 vfOG(EkG.?  
after-hours dealing 市后交易 8QN/D\uq  
after-tax profit 税后盈利；税后利润；税后溢利 zd?uMq;w  
agency agreement 代理协议 oE$zOS&2  
agency expenses 代理机构的开支 15"[MX A
 
agency fee 代理费 Rj~y#m  
Agency Law 《代理法》 e)A{ {wD/  
agent 代理人；承销人 'Ad|*
~  
agent of company 公司代理人 4|xQQv  
agent's fee 代理人费；经纪费 '2v$xOh!y  
aggregate 总计；总数；总体数字 hXQo>t-$  
aggregate amount 总款额；总额 SaiYdJ  
aggregate assets and liabilities 总体资产与负债 vKTCS  
aggregate at constant price 按固定价格计算的总体数字 l8RKwECdPn  
aggregate demand 总需求 >on' y+  
aggregate gross position 总持仓量 xqzB=0  
aggregate limit 总限额 =xRxr@  
aggregate of salaries tax 合计薪俸税 +3o 4KB}  
aggregate performance 总体表现；总体业绩 ;#S4$wISw`  
aggregate supply 总体供应 GE |P)VO  
aggregate surplus 总盈余 x}H%NzR  
aggregate total 整体总额 -ZBSkyMGy  
aggregate value 总值；合计价值 onF?;>[  
aggregated basis 合计基准 KAm$^N5  
aggregated net chargeable income 合计应课税入息实额 *","u;&  
aggregation 合并计算；合计；总和 # 3gdT  
aggregation of incomes of husband and wife 夫妇入息合并计算 'kk B>g7B  
aggregation of property 财产的总和 Df=zrs["  
agio 差价；贴水 &z%DX   
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》 BH^8!7dkT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment eLyaTOZadu  
《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》 _`q ei0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Nj;G%KAP  
《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》 J)_IfbY  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7G9o%!D5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @4%x7%+[c  
agreement for a settlement 授产协议 mY/x|)MmM  
agreement for assignment 转让协议 Ub<^;Du5  
agreement for sale 售卖协议；买卖协议 2[yfo8H  
agreement for sale and purchase 买卖协议 s&Ml1A:  
agreement for the payment of interest 支付利息协议 b'TkYa^  
agreement for the repayment of money 还款协议 vm`\0VGSW  
agreement of reinsurance 再保险协议 #;Z+X)  
Agricultural Bank of China 中国农业银行 ,: 4+hJ<q  
air passenger departure tax 飞机乘客离境税 $Qq5Fx9kU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $Y_v X 2  
airport tax 机场税 *OMW" NZ;  
alcohol duty 酒精税 6yPh0n  
alienation 让与；让渡；转让 bB"q0{9G-  
alimony 生活费；赡养费 _U/CG<n  
All Ordinaries Index [AOI] 所有普通股指数 YlEV@  
all risks 全险；综合险 3M<T}>  
All Sales Record for Stock Market 《股票市场成交报告》 !Zma\Ip  
Allied Capital Resources Limited 新联财务有限公司 D}7G|gX1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Nlfz'_0M  
allocation letter 拨款信件 a0[Mx 4  
allocation of fund 分配款项；预留款项 PR*qyELu  
allocation of profit 利润分配；溢利分配 X1;ljX  
allocation warrant 拨款令 _!C'oG6s?  
allotment 分配；配股 0@*EwI  
allotment notice 股份配售通知；配股通知 0w<qj T^U  
allotment of shares 股份分配 \)mV2r!%  
allowable 可获宽免；免税的 FV W&)-I  
allowable business loss 可扣除的营业亏损 k4Ub+F  
allowable expenses 可扣税的支出 ql c{k/ u  
allowance 免税额；津贴；备抵；准备金 
`#w`-  
allowance for debts 债项的免税额 /|z_z%=  
allowance for depreciation by wear and tear 耗损折旧免税额 mYiIwm1cb(  
allowance for funeral expenses 殡殓费的免税额 VN!+r7w'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +^v]d_~w_  
allowance for repairs and outgoings 修葺及支出方面的免税额 CPS1b  
allowance to debtor 给债务人的津贴 b\H !\A  
alteration of capital 资本更改 RFq&#3f$  
alternate trustee 候补受托人 ,.T k"\@  
amalgamation 合并 NA9N#;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j[y,Jch  
ambit of charges 征税范围；收费范围 li~#6$  
amended valuation 经修订的估值 h|S6LgB  
American Commodities Exchange 美国商品交易所 Q(\2(x\  
American Express Bank Limited 美国运通银行 M<"H1>q@  
American Stock Exchange 美国证券交易所
ss>p  
amortization 摊销 4ZN&Yf`  
amount due from banks 存放银行同业的款项 *dE5yS`H  
amount due from banks abroad 存放海外银行同业的款项 MY `V0  
amount due from holding companies 控股公司欠款 x9{&rldC  
amount due from local banks 存放本港银行同业的款项 sLh %k  
amount due to banks 银行同业的存款 #>/stU-  
amount due to banks abroad 海外银行同业的存款 fPLi8`r  
amount due to holding companies 控股公司存款 v<wR`7xG  
amount due to local banks 本港银行同业的存款 #O2e[ E-  
amount due to outport banks 外埠银行同业的存款 yC<[LH  
amount for note issue 发行纸币的款额 xp<p(y8e1d  
amount of bond 担保契据的款额 eED@Z/~
6  
amount of consideration 代价款额 G8E=E<Yg~  
amount of contribution 供款数额 ",&c"r4c  
amount of indebtedness 负债款额 -<GSHckD  
amount of principal of the loan 贷款本金额 AECaX4h+_  
amount of rates chargeable 应征差饷数额 7,![oY[  
amount of share capital 股本额 37M?m$BL  
amount of sums assured 承保款额 iig ({b  
amount of variation 变动幅度 E:C-k^/[Y  
amount of vote 拨款数额 YPY'[j(p`n  
amount payable 应付款额 9q=\_[\[  
amount receivable 应收款额 `LID*uD;_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IhYTK%^96  
analysis 分析 QTNE.n<?  
ancillary risk 附属风险 6q!smM  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q|`sYm'.  
annual accounting date 年结日期 E5y\t_H  
annual allowance 每年免税额；年积金；年度津贴；年津 (i*;V0  
annual balance 年度余额 jdF~0#vH  
annual disposable income 每年可动用收入 #g6*s+Gm  
annual estimates 周年预算 i[wEH1jR  
annual fee 年费 (Z72 3)  
annual general meeting 周年大会 &oy
j8  
annual growth rate 年增率；每年增长率 DE^@b+6  
annual long-term supplement 长期个案每年补助金 ^8#;>+7R  
annual pensionable emolument 可供计算退休金的年薪 ?H.7 WtTC  
annual report 年报 aybfBC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QE8aYPSFf  
annual return 周年报表；周年申报表；每年报税表格 9se,c  
Annual Return Rules 《周年报表规则》 Lb>UraUvL  
annual review of consumer prices 每年消费物价回顾 dGrm1w  
annual roll-forward basis 逐年延展方式 3;h%mkKQ+  
annual salary 年薪 v^;%Fz_Dr  
annual statement 年度报表；年度决算表 3~%wA(|A  
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 pxs#OP  
annuitant 年金受益人 4X5Tyv(Dp  
annuity 年金 aNW!Y':*  
annuity contract 年金合约 9Fkzt=(E~  
annuity on human life 人寿年金 Po
=@ 6oB  
antecedent debt 先前的债项 C6XZZ  
ante-dated cheque 倒填日期支票 }Z~& XL=  
anticipated expenditure 预期开支 U6pG  
anticipated net profit 预期纯利 lR9~LNK?  
anticipated revenue 预期收入 e uF@SS  
anti-inflation measure 反通货膨胀措施 @AgV7#  
anti-inflationary stance 反通货膨胀立场 cS'|c06  
apparent deficit 表面赤字 >$.lM~k  
apparent financial solvency 表面偿债能力 tw`{\kWG  
apparent partner 表面合伙人 (RL5L=,u  
application for personal assessment 个人入息课税申请书 -I'@
4\<  
application of fund 资金应用 }h6N.vz  
application to release as liquidator and to destruct the books of accounts and documents ,MtN_V-  
申请免除清盘人职务及毁灭帐簿与文件 TzCNY@y  
appointed actuary 委任精算师 /kAu&}  
appointed auditor 委任核数师；委任审计师 T =l4Vb{>  
appointed trustee 委任的受托人 #^>5,
M2  
appointer 委任人 ~;f,Ad`Q  
apportioned pro rata 按比例分摊 ;34 m!\N5  
apportionment 分配；分摊 f/r@9\x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pm*6&,  
apportionment formula 分摊方程式 U(.3[x  
apportionment of estate duty 遗产税的分摊 ZkyH<Aa  
appraisal 估价；评估 c&+p{hH+  
appreciable growth 可观增长 gX}(6RP_!  
appreciable impact 显着影响 =]OG5b_-Y  
appreciable increase 可观增长 s4$Z.xwr  
appreciation 增值；升值 5df~] -=0Y  
appreciation against other currencies 相对其他货币升值 >lo,0oG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \&&jzU2  
appreciation tax 增值税 6NO_S  
appropriation 拨款；拨用；拨付 uKI2KWU?2  
appropriation account 拨款帐目 TZT1nj"n  
Appropriation Bill 拨款法案 (Ut)APM  
appropriation-in-aid system 补助拨款办法 8TK&i,  
approved assets 核准资产 Ax=k0%M[&  
approved basket stock 认可一篮子证券 -!dL <  
approved budget 核准预算 2Mc}>UI?eO  
approved charitable donation 认可慈善捐款  $)5F3a|  
approved charitable institution 认可慈善机构 F+Qp mVU  
approved currency 核准货币；认可货币 2BU%4IG  
approved estimates 核准预算 ?#8s=t  
approved estimates of expenditure 核准开支预算 *Ge2P3  
approved overseas insurer 核准海外保险人 ?lh `>v  
approved overseas trust company 核准海外信托公司 7I/  
approved pooled investment fund 核准汇集投资基金 *}Al0\q0M  
approved provident fund scheme 认可公积金计划 ,FvBZ.4c3=  
approved provision 核准拨款 ,cR=W|6cQm  
approved redeemable share 核准可赎回股份 \BT8-}  
approved regional stock 认可地区性证券 &></l| hY  
approved retirement scheme 认可退休金计划 Wx;`=9  
approved subordinated loan 核准附属贷款 &ACM:&Ob  
arbitrage 套戥；套汇；套利 dF$Fd{\4^  
arbitrageur 套戥者；套汇者 0ciPH:V  
arbitrary amount 临时款项 ]j.??'+rg  
arrangement 措施；安排；协定 MPINxS  
arrears 欠款 k_rtsN  
arrears of pay 欠付薪酬 -[cl]H)V  
arrears of revenue 逾期未收税款；逾期未收的帐项 C:77~f-+rQ  
articles of association 组织章程；组织细则；组织章程细则 DwXzmp[qWH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #x"dWi(  
ascertainment of profit 确定利润 7-nz'-'  
"Asia Clear" “亚洲结算系统” 6vVx>hFJ47  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H7 acT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $a|D
R  
Asian Development Fund [ADF] 亚洲发展基金 n3, ?klK  
Asian dollar bond 亚洲美元债券 s6k,'`.  
Asian dollar market 亚洲美元市场 ^<0u~u)%T  
Asian dollar rate 亚洲美元利率 IfHB+H   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 eGrC0[SH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1LTl=tS#  
asked price 沽盘；喊价；索价；卖方报价 Fg8i} >w  
assessable income 应评税入息 gf`uC0  
assessable loss 应评税亏损 8U8l 5r  
assessable profit 应评税利润 mmrx*sr=  
assessable value 应评税值 zi~_[l-  
assessed profit 估定利润 ]| oh1q  
assessed value 经评估价值 _w+ix9Fr?  
assessment 评税；评定；估价；评税单 wv>uT{g#  
assessment number 评税编号；估价编号 #t /.fd  
assessment of additional tax 补加税评税 v~>^c1:  
assessment of performance 业绩评估；实绩评价 &DdFK.lt  
Assessor 评税主任 `A5^D  
asset price bubbles 资产价格泡沫 sidSY8j  
asset-backed securities 具资产保证的证券 _5I" %E;S  
assets accretion 资产增值 ^E&':6(  
assets and liabilities 资产与负债 %C*oy$.  
assets betterment statement 资产递增表；资产改进表 >Zk$q~'+  
assets lending 实物放款；有抵押贷款 Yr@)W~  
assets of the company passing on the death 死者去世时转移的公司资产 0Zkb}F2-  
assets pledged as security for liabilities 用作负债抵押的资产 * iW>i^  
assets portfolio 资产投资组合 eiB5 8b3  
assets price 资产价格 EB'(%dH  
assets quality 资产质素 3
}Z[d  
assets realization 资产变现 g+gHIb7{  
assets refinancing arrangement 资产再集资安排 _K{hq<g  
assets securitization 资产证券化 ai% fj*  
assets situated outside Hong Kong 在香港以外地方的资产 JFVal#  
assets stripping 削减资产；拆卖资产 &) 7umdSgi  
assets value 资产值 -:(,<Jt<  
assignee 承让人 6y&d\_?Y  
assignment 转让；转让书；转让契 gio'_X  
assignment of interest 权益转让 7-81,ADv(  
assignment of letters patent and trade mark 专利证书及商标转让 V2kNJwwk  
assignment of property 物业转让；物业转让书 }?xu/C  
assignment right 转让权 9,y*kC  
assignor 转让人 `As
.1@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 T!eb=oy  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^+cf  
associate member 附属会员 Hs<vCL \  
associated body corporate 相联法人团体 NZ`W`#{  
associated company 相联公司；联属公司 yjZxD[ Z  
associated corporation 相联法团 ('!90  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |Euf:yWY  
公认会计师公会〔英国〕 :|xV}  
Association of Futures Exchange Brokers 香港期货经纪协会 +.MHI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 weC$\st:D  
association of underwriters 承保人组织 <N^2|*3  
assumption of control 接管 ipfiarT~)  
assurance 担保；保险；转易；转易书 \:C@L&3[  
assurance of interest 权益的转易 h0`@yo  
at 19XX price 按一九ＸＸ年价格计算 uZ*;
%y nQ  
at a discount 按赔价计算；按贴水价格计算；打折扣 niY9`8  
at a premium 按溢价计算；按升水价格计算 vsg"!y@v  
at call 通知付款；按通知 4;8 Z?.  
at constant market price 按固定市价计算 C#X|U2$  
at constant price 按固定价格计算 =if
5$jE3  
at cost 按成本计算 qJ!&H  
at current market price 按当时市价计算；按现时市价计算 D 4^2F(YRX  
at current price 按当时价格计算；按现时价格计算 XPE{]
4 g  
at factor cost 按要素成本计算；按生产要素成本计算 */ZrZ^?o  
at money-of-the-day price 按付款当日价格计算 U.UN=uv_  
at or better 按指定或较佳价位〔买卖指令〕 2'W3:   
at par 按面值计算；平价 a%DnRkRr  
at sight 见票即付
D]resk  
at the close 按收市盘 5=/H2T!F  
at the opening 按开市盘 i[A$K~f  
attestation 见证；见证条款 ,o\vumx  
at-the-money option 平价期权 W>036  
attorney 受权人；受托代表人 c*ac9Y'o  
attornment 新拥有人承认书 mjG-A8y  
attributable profit 可归属利润 * 3mF.^  
attributable share value 可归属股份价值 S{aK\>>H  
Auckland Stock Exchange 奥克兰证券交易所 MDa 4U@Q  
auction 拍卖 dN J2pfvv  
auctioneer 拍卖商 h{I)^8,M  
audit 审计；核数 1I^[_ /_\y  
Audit Commission 审计署 s<LF=qGu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ziCTvT  
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〕 9.
f/d4  
audit review 帐目审查 h\
afO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FS30RP3 `/  
audited account 审计帐目；经审计的帐目 +|MHiC  
audited annual account 经审计的周年帐目 hrPm$`  
audited balance sheet 经审计的资产负债表 sEq_K#n{  
auditor 核数师；核数主任；审计师 Im i)YC  
auditor's certificate 核数师证明书；审计师证明书 7*]O]6rP  
auditor's report 核数师报告；审计师报告 ?n9gqwO  
Aussie bond 澳元债券 <7cm[  
austerity budget 紧缩预算 !lp*0h(7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Y##ftQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 Oe=7
z'o  
Australian Dollar [AUD] 澳元 rI)op1K  
Australian Options Market 澳大利亚期权市场 lO>w|=<  
Australian Securities Commission 澳洲证券事务监察委员会 -kT *gIJ}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 j-@3jFu  
Australian Stock Exchange 澳大利亚证券交易所 fEF1&&8^  
Austrian Schilling [ATS] 奥地利先令 B uV@w-|  
authentication 认证；鉴证 ` WIv|S  
authority to purchase 委托购买证；委购书 }8Tr M0q8  
authorization 认可；核准；授权；授权书 ]Ec\!,54u  
authorization by direction 指示授权 wB}s>o\  
authorization by instruction 指令授权 ]Sg4>tp  
authorization by warrant 令状授权 8C3oj  
authorization of unit trust 单位信托的认可 mnswGvY  
authorized agent 指定代理人 ,cD(s(6+  
authorized capital 法定资本 > f,G3Ay  
authorized clerk 出市员 5%j !SVW  
authorized dealer 认可交易商 >AI65g  
authorized financial institution 认可财务机构 #
@Yw]@5M  
authorized fund 认可基金 ys|a ^VnN  
authorized fund house 获授权的基金公司；认可基金公司 7<
['4*u  
authorized institution 认可机构 1*<m,.$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X-O/&WRYQ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 CEjMHP$=  
authorized insurer 获授权保险人；获认可承保人 fvgjqiT  
authorized investment 特准投资项目 Mq;m+{B  
authorized person 获授权人 `''\FPhh  
authorized representative 获授权代表 V(n7h
pS  
authorized share capital 法定股本 qB PUB(  
automated quotation system 自动报价系统 =Is.T  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v:kTZB  
自动交易系统〔香港期货交易所有限公司〕 ["VUSa  
automatic adjustment mechanism 自动调整机制 "HSAwe`5jU  
automatic adjustment system 自动调整系统 A46z2  
Automatic Clearing House 自动票据交换所 [`^5Zb  
automatic exchange rates accumulation system 自动化汇率累集系统 v {E~R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 uQgv ;jsPz  
automatic teller machine [ATM] 自动柜员机 Y8YNRyc=  
autopay 自动转帐 [A99
e`  
available assets 可用资产 ib8@U}Vn1  
available fiscal reserve 现存财政储备 7xidBVx  
available profit 可用利润 ]Z%9l(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~Qjf-|  
average 平均；平均数；海损 ew8f7S[  
average basic salary 平均基本薪金 udYk 6  
average consumer expenditure 平均消费开支；一般消费开支 +Zgh[a  
average cost 平均成本 R:8\z0"L*  
average cost of land production 增辟土地平均成本 H;5FsKIF  
average daily turnover 平均每日成交额 bC{1LY0  
average daily wage rate 平均每日工资率 rkOLTi[$  
average expenditure pattern 平均开支模式 >DqV^%2l  
average growth rate 平均增长率 g9~>mJR  
average net fixed assets 固定资产平均净值 D0NSzCHx  
average of relatives 相对价格平均数 HC4qP9Gs  
average price 平均价格 x`/"1]Nf  
average propensity to consume 平均消费倾向；一般消费倾向 :s|" ZR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 R+Q..9P  
average rate 平均率 >.^/Z/[.L  
average revenue 平均收入；平均收益 H0tjBnu   
average stock 平均库存；平均存货 #5*|/LD  
average yearly rent 平均年租 @*kQZRGK7  
avoidance of double taxation 避免双重课税 SJ4[n.tPI  
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 Se*o{V3s$  
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