一些有用的会计术语(也不知道发的地方对不对)A

A: ft$RS
b#  
A share Ａ股；甲类股份 t^6dzrF  
abatement of tax 减税；减扣免税额 4:|S` jm  
ABN AMRO Bank N.V. 荷兰银行 D@Vt^_  
above-the-line expenditure 线上项目支出；经常预算支出 >sK!F$  
above-the-line receipt 线上项目收入；经常预算收入 f>W-  
ABSA Asia Limited 南非联合亚洲有限公司 U-IpH+E  
absolute change 绝对数值变更 .v$D13L(o  
absolute expenditure 实际开支 N'g>M
BdI  
absolute guideline figure 绝对准则数字 c2&q*]?l;  
absolute interest 绝对权益 <)u`~$n2  
absolute order of discharge 绝对破产解除令 5qr'.m  
absolute profit margin 绝对利润幅度 b]x4o#t  
absolute value 实值；绝对值 W0l,cOOZJ  
absolutely vested interest 绝对既得权益 WN01h=1J_  
absorbed cost 已吸收成本；已分摊成本 %KmiH ;U  
absorption 吸收；分摊；合并 "br,/Dk>MX  
absorption rate 吸收率；摊配率；分摊率 pL{U `5S  
ACB Finance Limited 亚洲商业财务有限公司 |962G1.  
acceptable form of reciprocity 合理的互惠条件 ]`kmjn  
acceptable rate 适当利率；适当汇率 !Cr(Pe]  
acceptance agreement 承兑协议 $4/yZaVb  
acceptance for honour 参加承兑 MhR:c7,  
acceptor 承兑人；接受人；受票人 *.!Np9l,V  
acceptor for honour 参加承兑人 <4P4u*/o  
accident insurance 意外保险 B5X(ykaX~  
Accident Insurance Association of Hong Kong 香港意外保险公会 f6p-s y>  
accident insurance scheme 意外保险计划 &Rvm>TC=  
accident year basis 意外年度基准 1XD,uoxB  
accommodation 通融；贷款 a{R%#e\n  
accommodation bill 通融票据；空头票据 P%#<I}0C  
accommodation party 汇票代发人 Z@3i$8  
account balance 帐户余额；帐户结余 ynE)Xdh  
account book 帐簿 kP-3"ACG  
account collected in advance 预收款项 7PtN?;rP  
account current book 往来帐簿 ^R# E:3e  
account of after-acquired property 事后取得的财产报告 I~ok4L?VB  
account of defaulter 拖欠帐目 3+@<lVew6  
account payable 应付帐款 tD+9kf
2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 UazP6^{L  
account receivable 应收帐款 jV4\A  
account receivable report 应收帐款报表  \4v]7SV  
account statement 结单；帐单；会计财务报表 yt.F\[1  
account title 帐户名称；会计科目 y~F,0"N\r  
accountant's report 会计师报告 *XT/KxLa7  
Accountant's Report Rules 会计师报告规则 FQqI<6;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 D^=J|7e  
Accounting Arrangements 《会计安排》 Pmh8sw  
accounting basis 会计基础 wS%Q<uK  
accounting by Official Receiver 破产管理署署长呈交的帐目 eA#;AQm  
Accounting Circular 《会计通告》 T3k#VNH  
accounting class 会计类别 vvKEv/pN7
 
accounting date 记帐日期；会计结算日期 Y?(r3E^x  
accounting for money 款项核算 iZM+JqfU|D  
Accounting Officer 会计主任 hFH*B~*:#  
accounting period 会计报告期；会计期 !*oi!ysU;O  
accounting policy 会计政策；会计方针 " N9 <wU  
accounting practice 会计惯例 80Gn%1A9  
accounting principle 会计准则 g7OqX \  
accounting record 会计记录 gK[YQXfTy  
accounting report 会计报告 @te
!Jgu{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .=X}cJ]`[  
Accounting Society of China 中国会计学会 EUN81F?  
accounting statement 会计报表 $shoasSuI  
accounting system 会计制度；会计系统 x "^Xj]-  
accounting transaction 会计事项；帐务交易 ,u`B<heoLU  
accounting treatment 会计处理 { S3ZeN,kZ  
accounting year 会计年度 $`)/0{qY-  
accretion 增值；添加 ug+io mZ  
accrual 应计项目；应累算数目 MLRK74D  
accrual basis 应计制；权责发生制 xwJH(_-  
accrual basis accounting 应计制会计；权责发生制会计 :}@g6   
accrue 应累算；应计 E0MGRI"me  
accrued benefit 应累算利益 _nbBIaHN{  
accrued charges 应计费用 `C$:Yf]%nG  
accrued cumulative preference share dividend 应累算的累积优先股股息 bO'Sgc[]  
accrued expenses 应累算费用 @I_8T$N=  
accrued interest payable 应付利息；应计未付利息 =8; {\  
accrued interest receivable 应收利息；应计未收利息 aC%m-m  
accrued right 累算权益 uF1~FKB  
accruing profit 应累算的利润 @U3Vc|  
accumulated fiscal reserve 累积财政储备 e^<#53!  
accumulated profit 累积利润；滚存溢利 QA5QweL  
accumulated reserve 累积储备 HN&Z2v  
accumulation of surplus income 累积收益盈余 FRg^c kb"  
acquired assets 既得资产 l}]t~!X=  
acquisition 收购；购置；取得 5[* qi?w=  
acquisition cost 购置成本 &?*V0luP)  
acquisition expenses 购置费用 9hOJvQ2U]  
acquisition of 100% interest 收购全部股权 fO0XA"=  
acquisition of control 取得控制权 +eFFSt  
acquisition of fixed assets 购置固定资产 y5do1Z  
acquisition of shell “买壳” <
iH`rP#  
acquisition price 收购价 ^OstR`U3  
act of God 天灾 K)Q]a30  
acting partner 执事合伙人 pO ml8SQf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %2XHNW  
active partner 积极参与的合伙人 z#]Jv!~EPE  
active trading 交投活跃 v(EEG/~  
actual circulation 实际流通 (&+kl q  
actual cost 实际成本 0Sgaem`  
actual expenditure 实际开支；实际支出 :yeq(oK,  
actual income 实际入息；实际收入；实际收益 dv.(7Y7.x  
actual market 现货市场 fp[|M  
actual price 现货价；实际价格 mxz-4.  
actual profit 实际利润 0el9&l9Ew  
actual quotation 实盘；实际价位；实际报价 &8]d
}-e  
actual year basis 按实际年度计算 HmiJ~C_v`:  
actuals 实货 t5#rps\;  
actuarial investigation 精算调查 0o9 3iu=&  
actuarial principle 精算原则 qL6 |6-?  
actuarial report 精算师报告 Yx eOI#L  
Actuarial Society of Hong Kong 香港精算学会 ~wJFa'2  
actuarial valuation 精算师估值 IGtl\b=  
actuary 精算师 't6V:X  
ad referendum agreement 暂定协议；有待覆核的协定 }jVSlCF@t  
ad valorem duty 从价税；按值征税 GQ9\'z#+  
ad valorem duty system 从价税制 wYQ&C{D%  
ad valorem fee 从价费 tb$LriN  
ad valorem tariff 从价关税 brdmz}  
additional allowance 额外免税额 0 0M@  
additional amount for unexpired risk 未过期风险的额外款额 m"o ;L3  
additional assessable profit 补加应评税利润 q~*t@  
additional assessment 补加评税 V}SBuQp"  
additional commitment 额外承担 -
eN\ !  
additional commitment vote 额外承担拨款 sK7+Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @O[}QB?/fi  
additional dependent parent allowance 供养父母额外免税额 iv>SsW'p_  
additional provision 额外拨款 4*'pl.rb>  
additional stamp duty 附加印花税 IaT$6\>  
additional tax 补加税罚款；补加税款 sfOHarww  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D;_ MPN[  
adjudged bankrupt 被裁定破产 G=A,9@+c  
adjudicated bankrupt 裁定破产人 T`Mf]s)*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JXu$ew>q  
adjudication of bankruptcy 裁定破产；宣告破产 w\DVzeW(  
adjudication of insolvency 裁定无力偿还债务 SL;9Q[  
adjusted actual 经调整的实数；调整后的实数 ~d6DD;`K  
adjusted current assets 经调整的流动资产；调整后的流动资产 "Q?k'^@  
adjusted figure 经调整的数字；调整后的数额 l"2OP6d  
adjusted liabilities 经调整的负债；调整后的负债 `g6h9GC
6  
adjusted loss 经调整的亏损；调整后的亏损 uvV;Mlo]  
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 v0YG,)_
 
adjusted profit 经调整的利润；调整后的利润 R8T]2?Q1  
adjusted surplus 经调整的盈余额；调整后的盈余额 '*k'i;2/1  
adjusted value 经调整的价值；调整后的价值 tWoh''@#  
adjustment 调整；修订；理算〔保险〕 GF5^\Rf  
adjustment centre 调剂中心 E5N{j4\F  
adjustment lag 调整过程的时间差距；调整时差 ea~:}!-P  
adjustment mechanism 调整机制 OBP1B@|l$+  
adjustment of loss 亏损调整 2c:#O%d(  
adjustment process 调整过程；调整程序 =<NljOR4`  
adjustment range 调整幅度 *H.oP  
administered exchange rate 受管制汇率 yZ7,QsEsN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 HfvTxaK  
administration expenses 行政费用 Ie4hhW  
administration fee 手续费；行政费 HjGyj/78w  
administration in bankruptcy 破产管理 K"[AxB'F  
administration order 遗产管理令 q7-L53.x  
administrator 管理人；遗产管理人 ~I799Xi  
administrator of the estate 遗产管理人 ZG du|  
admission of debt 债项承认书 >+ 4huRb  
admission of proof 接纳债权证明 9`w)  
advance 放贷款项；垫付款项；预支款项；预付款项 HH@qz2w  
advance account 暂支帐目；预付款帐户 ^>N]H>0'S  
advance compensation 预付补偿金 'qF#<1&  
advance from shareholder 股东垫款 `A,g] 1C:  
advance pending reimbursement 预支以待日后付还 A%{W{UP8N  
advanced economy 先进经济体系 LJ(1RK GCz  
advancement 预付；预付财产 A^2Uzmzl?  
advances warrant 垫款令 &g~ wS@  
advancing 贷出 KhW;RD  
adverse balance 逆差 }GZ}Q5  
adverse exchange 逆汇 zdEPDdB  
advertisement addressed to shareholders 在报章刊登的致股东通告 }LijnHH.  
advice for collection 托收通知书 LI6hEcM=  
advice of drawing 提款通知书；汇票通知书 Wf&W^Q  
advice of payment 付款通知 BZXUwqEh  
Advisory Committee [Securities and Futures Commission] =T7A]U]  
谘询委员会〔证券及期货事务监察委员会〕 yT#{UA^  
Advisory Committee on Diversification 经济多元化谘询委员会 9gEssTkts  
affidavit 誓章；遗产申报誓章 Myq5b`z  
affidavit of no receipt 述明无收款的誓章 _+^ 2^TW  
affiliate 联号；联营公司；附属公司 S9>0t0  
affiliated company 附属公司；联号；联营公司 acw4
B5]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3,Q^& 1  
affordability 负担能力 #zRbx  
African Development Bank [AfDB] 非洲开发银行 ?
x0pe4^If  
after-acquired property 事后取得的财产 q=DN {a:  
after-hours dealing 市后交易 h'$9C  
after-tax profit 税后盈利；税后利润；税后溢利 &09U@uc$  
agency agreement 代理协议 RNhJ'&SYs  
agency expenses 代理机构的开支 n9\]S7]52  
agency fee 代理费 ]wWPXx[>/  
Agency Law 《代理法》 WwUv5GZTW  
agent 代理人；承销人 C{q:_M;  
agent of company 公司代理人 v,\R,{0  
agent's fee 代理人费；经纪费 +\{
&2a?  
aggregate 总计；总数；总体数字 1& '8Y  
aggregate amount 总款额；总额 WMBm6?54  
aggregate assets and liabilities 总体资产与负债 H-xFiF  
aggregate at constant price 按固定价格计算的总体数字 >"@?ir  
aggregate demand 总需求 ?*oKX  
aggregate gross position 总持仓量 J-<^P5  
aggregate limit 总限额 BkZV!Eg  
aggregate of salaries tax 合计薪俸税 ((^sDE6(  
aggregate performance 总体表现；总体业绩 JMS(9>+TA  
aggregate supply 总体供应 s-7RW  
aggregate surplus 总盈余 N*@aDM07  
aggregate total 整体总额 80$fG8  
aggregate value 总值；合计价值 V`-vR2(  
aggregated basis 合计基准 2Gs$?}"a  
aggregated net chargeable income 合计应课税入息实额 gn{=%`[  
aggregation 合并计算；合计；总和 \G2B?>E;  
aggregation of incomes of husband and wife 夫妇入息合并计算 P@]8pIB0d^  
aggregation of property 财产的总和 wCHR7X0*b  
agio 差价；贴水 033T>qY  
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》 N<L`c/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2PR^:h2  
《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》 ;=< ^0hxer  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~Gqno  
《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》 5c;h&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Zv_jy@k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C P3<1~  
agreement for a settlement 授产协议 )C.yF)Ql  
agreement for assignment 转让协议 3~qR  
agreement for sale 售卖协议；买卖协议 > QFHm5Jw  
agreement for sale and purchase 买卖协议 4\&  
agreement for the payment of interest 支付利息协议 8v)_6p(<x8  
agreement for the repayment of money 还款协议 )*5G">))p  
agreement of reinsurance 再保险协议 i0s6aAhgJ  
Agricultural Bank of China 中国农业银行 2nFy`|aA%  
air passenger departure tax 飞机乘客离境税 3<?XTv-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G8IY#  
airport tax 机场税 T'fcc6D5p  
alcohol duty 酒精税 Z.wA@ ~e  
alienation 让与；让渡；转让 M@thI%lR  
alimony 生活费；赡养费 9F^;!  
All Ordinaries Index [AOI] 所有普通股指数 A`u$A9[  
all risks 全险；综合险 '?Jxt:<  
All Sales Record for Stock Market 《股票市场成交报告》 e\b`n}nC  
Allied Capital Resources Limited 新联财务有限公司 PjIeZ&p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `PL[lP-<  
allocation letter 拨款信件 SjEdyN#  
allocation of fund 分配款项；预留款项 !4rPv\
  
allocation of profit 利润分配；溢利分配 M- 0i7%  
allocation warrant 拨款令 !%Y~~'5 h  
allotment 分配；配股 m4[g6pNx~  
allotment notice 股份配售通知；配股通知 cMzkL%  
allotment of shares 股份分配 ntP|\E  
allowable 可获宽免；免税的 dS`Bk6Y  
allowable business loss 可扣除的营业亏损 /i)Hb`(S  
allowable expenses 可扣税的支出 )n=ARDd^e  
allowance 免税额；津贴；备抵；准备金 G]Jz"xH#  
allowance for debts 债项的免税额 b8f+,2Tk  
allowance for depreciation by wear and tear 耗损折旧免税额 7);:ZpDv%L  
allowance for funeral expenses 殡殓费的免税额 lr2rQo>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LihjGkj\g  
allowance for repairs and outgoings 修葺及支出方面的免税额 qXXGF_Q  
allowance to debtor 给债务人的津贴 oH2!5;A|  
alteration of capital 资本更改 {5%/T,  
alternate trustee 候补受托人 9B)(>~q  
amalgamation 合并 C
T d|`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j|e[s ?d  
ambit of charges 征税范围；收费范围 9zgNjjCl]  
amended valuation 经修订的估值 H0*5_OJ!i  
American Commodities Exchange 美国商品交易所 yW.COWL=)  
American Express Bank Limited 美国运通银行 FXo2Y]K3`L  
American Stock Exchange 美国证券交易所 k*-N
sNPw$  
amortization 摊销 !6w{(Rc(C  
amount due from banks 存放银行同业的款项 >m_v5K  
amount due from banks abroad 存放海外银行同业的款项 D*vm cSf  
amount due from holding companies 控股公司欠款 \%,&~4 !  
amount due from local banks 存放本港银行同业的款项 tLcEl'Eo  
amount due to banks 银行同业的存款 6(sIYZ2yq  
amount due to banks abroad 海外银行同业的存款 ad!(z[F'Y  
amount due to holding companies 控股公司存款 v6e%#=  
amount due to local banks 本港银行同业的存款 tiLu75vj  
amount due to outport banks 外埠银行同业的存款 xfSG~csoz  
amount for note issue 发行纸币的款额 R#4^s  
amount of bond 担保契据的款额 M+sj}  
amount of consideration 代价款额 30FykNh  
amount of contribution 供款数额 Pd
Y>#Cyh  
amount of indebtedness 负债款额 ^ua12f  
amount of principal of the loan 贷款本金额 +zWrLf_Rc  
amount of rates chargeable 应征差饷数额 @XOi62(  
amount of share capital 股本额 G+)?^QTn  
amount of sums assured 承保款额 YDiN^q7  
amount of variation 变动幅度 {@M14)-x>_  
amount of vote 拨款数额 FQf#*  
amount payable 应付款额 Xy#VQ{!  
amount receivable 应收款额 JZ`L%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N_C_O$j  
analysis 分析 <?$kI>Ot  
ancillary risk 附属风险 Rq7p29w  
annual account 周年帐目；周年帐目报表；年度决算；年结 W81o"TR|pt  
annual accounting date 年结日期 .R5/8VuHF  
annual allowance 每年免税额；年积金；年度津贴；年津 NcL =zo<  
annual balance 年度余额 lVeH+"M?  
annual disposable income 每年可动用收入 ~SVQ;U)-  
annual estimates 周年预算 /aUFc'5  
annual fee 年费 Z|^MGyn  
annual general meeting 周年大会 CKTrZxR"  
annual growth rate 年增率；每年增长率 qmmv7==  
annual long-term supplement 长期个案每年补助金 Q?;C4n4]l  
annual pensionable emolument 可供计算退休金的年薪 L2Ux9_S  
annual report 年报 GYgWf1$8_D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 da*9(!OV  
annual return 周年报表；周年申报表；每年报税表格 v`)m">e*w  
Annual Return Rules 《周年报表规则》 Bt>}LLBS2  
annual review of consumer prices 每年消费物价回顾 DY><qk  
annual roll-forward basis 逐年延展方式 ,0T)Oc|HL/  
annual salary 年薪 o`%I{?UCDJ  
annual statement 年度报表；年度决算表 MM_py!=>7  
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 *d l"wH&  
annuitant 年金受益人 I=YCQ VvA  
annuity 年金 "d?f:x3v^  
annuity contract 年金合约 7b.U!Ju  
annuity on human life 人寿年金 3.)_uo0;o  
antecedent debt 先前的债项 |t\KsW  
ante-dated cheque 倒填日期支票 ci7~KewJ*  
anticipated expenditure 预期开支 _hoAW8i  
anticipated net profit 预期纯利 ida*]+ ~  
anticipated revenue 预期收入 11*"d#  
anti-inflation measure 反通货膨胀措施 |h1^Gv  
anti-inflationary stance 反通货膨胀立场 tL8't]M,  
apparent deficit 表面赤字 g)M#{"H  
apparent financial solvency 表面偿债能力 w2)/mSnu  
apparent partner 表面合伙人 5X;?I/9  
application for personal assessment 个人入息课税申请书 Dy
I2Ye  
application of fund 资金应用 $DV-Ieb  
application to release as liquidator and to destruct the books of accounts and documents fH!=Zb_{8  
申请免除清盘人职务及毁灭帐簿与文件 5c~'!:7  
appointed actuary 委任精算师 Ck(.N  
appointed auditor 委任核数师；委任审计师 v,\93mNp[  
appointed trustee 委任的受托人 SY6r 8RK  
appointer 委任人 J%4HNW*p  
apportioned pro rata 按比例分摊 70<K.T<b  
apportionment 分配；分摊 /s-d?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 luF#OPC  
apportionment formula 分摊方程式 OQ|,-  
apportionment of estate duty 遗产税的分摊 a-
Fqp4  
appraisal 估价；评估 --/-D5  
appreciable growth 可观增长 >H?uuzi  
appreciable impact 显着影响 w$% BlqN  
appreciable increase 可观增长 }9Qf#&o  
appreciation 增值；升值 )tPl<lb  
appreciation against other currencies 相对其他货币升值 ?W<cB`
J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y?.gfEXSQo  
appreciation tax 增值税 >'0lw+a  
appropriation 拨款；拨用；拨付 g!`BXmW  
appropriation account 拨款帐目 Q}z{AZ  
Appropriation Bill 拨款法案 0(vdkC4\A  
appropriation-in-aid system 补助拨款办法 7h1"^}M&  
approved assets 核准资产 M;@Ex`+?i  
approved basket stock 认可一篮子证券 | W?[,|e  
approved budget 核准预算 i-V0Lm/  
approved charitable donation 认可慈善捐款 -t b;igv  
approved charitable institution 认可慈善机构 tD^a5qPh  
approved currency 核准货币；认可货币 ^HoJ.oC/  
approved estimates 核准预算 5|m9:Hv[#  
approved estimates of expenditure 核准开支预算 J]]\&MtaO  
approved overseas insurer 核准海外保险人 #]5)]LF1q  
approved overseas trust company 核准海外信托公司 SW-0h4  
approved pooled investment fund 核准汇集投资基金 ;Yu
>82o.:  
approved provident fund scheme 认可公积金计划 -~0'a  
approved provision 核准拨款 GsRt5?X/*  
approved redeemable share 核准可赎回股份 a?\ `  
approved regional stock 认可地区性证券 )Jz!Ut  
approved retirement scheme 认可退休金计划 0&o WfTg  
approved subordinated loan 核准附属贷款 o(nHB g  
arbitrage 套戥；套汇；套利 `L">"V`$Bj  
arbitrageur 套戥者；套汇者 /]l f>\x1  
arbitrary amount 临时款项 s|p(KWo2U  
arrangement 措施；安排；协定 a5I%RY  
arrears 欠款 kpY%&  
arrears of pay 欠付薪酬 DUPmq!A  
arrears of revenue 逾期未收税款；逾期未收的帐项 0, "ZV}  
articles of association 组织章程；组织细则；组织章程细则 JSUzEAKe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a~F u  
ascertainment of profit 确定利润 C0f[eA  
"Asia Clear" “亚洲结算系统” TQ2i{e
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $WM8tF?H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `bi k/o=%  
Asian Development Fund [ADF] 亚洲发展基金 *q[^Q'jnN  
Asian dollar bond 亚洲美元债券 Y/!0Q6<[2Y  
Asian dollar market 亚洲美元市场 iQ0&W0D]  
Asian dollar rate 亚洲美元利率 95% :AQLV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 X &09  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3_@G{O)e  
asked price 沽盘；喊价；索价；卖方报价 .1%i`+uZ  
assessable income 应评税入息 TR_(_Yd?36  
assessable loss 应评税亏损 R3cG<MjmK  
assessable profit 应评税利润 9cbB[c_.  
assessable value 应评税值 }K+\8em  
assessed profit 估定利润 ~JT lPU'  
assessed value 经评估价值 1(D1}fcul  
assessment 评税；评定；估价；评税单 q2D`1nT  
assessment number 评税编号；估价编号 ;?#i]Bh>S  
assessment of additional tax 补加税评税  aeQ{_SK  
assessment of performance 业绩评估；实绩评价 \J\vp0[nO}  
Assessor 评税主任 g<;Nio  
asset price bubbles 资产价格泡沫 d OzO/w&  
asset-backed securities 具资产保证的证券 ],!pp3U  
assets accretion 资产增值 gZ~y}@Ly  
assets and liabilities 资产与负债 :hi$}xHa  
assets betterment statement 资产递增表；资产改进表 'fXer!L}  
assets lending 实物放款；有抵押贷款 yW'BrTw  
assets of the company passing on the death 死者去世时转移的公司资产 EywZIw?mjX  
assets pledged as security for liabilities 用作负债抵押的资产 rHR5,N:  
assets portfolio 资产投资组合 ^S3A10f,  
assets price 资产价格 X{4xm,B/  
assets quality 资产质素 ta2z  
assets realization 资产变现 s@R3#"I  
assets refinancing arrangement 资产再集资安排 F'fM?!(  
assets securitization 资产证券化 yFa&GxSq  
assets situated outside Hong Kong 在香港以外地方的资产 ;Ce 2d+K  
assets stripping 削减资产；拆卖资产 _6| /P7"  
assets value 资产值 s-y'<(ll  
assignee 承让人 Pm'.,?"  
assignment 转让；转让书；转让契 sCuQBZ h  
assignment of interest 权益转让 a'c9XG}  
assignment of letters patent and trade mark 专利证书及商标转让 \"{/yjO|4  
assignment of property 物业转让；物业转让书 aj% `x4eA  
assignment right 转让权 vs*_;vx  
assignor 转让人 A/r;;S)%2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 F&-5&'6G+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %_cg|yy  
associate member 附属会员 b49|4   
associated body corporate 相联法人团体 &xF4
p,7  
associated company 相联公司；联属公司 InTKdr^ P  
associated corporation 相联法团 6S` ,j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HP1X\h!Ke  
公认会计师公会〔英国〕 h%4~0  
Association of Futures Exchange Brokers 香港期货经纪协会 ^2(";.m  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ykx&6M@t  
association of underwriters 承保人组织 D}3cW2!9  
assumption of control 接管 >0[qi1  
assurance 担保；保险；转易；转易书 &L2`L)  
assurance of interest 权益的转易 T749@!v`z  
at 19XX price 按一九ＸＸ年价格计算
'&&~IB4ud  
at a discount 按赔价计算；按贴水价格计算；打折扣 $H %+k?  
at a premium 按溢价计算；按升水价格计算 Au%Wrk3j  
at call 通知付款；按通知 m mw)C"  
at constant market price 按固定市价计算 t(Cq(.u`:  
at constant price 按固定价格计算 \v B9fA:*  
at cost 按成本计算 \["1N-q b  
at current market price 按当时市价计算；按现时市价计算 mk$Yoz  
at current price 按当时价格计算；按现时价格计算 X*D5y8<  
at factor cost 按要素成本计算；按生产要素成本计算 Z.Lx^h+U  
at money-of-the-day price 按付款当日价格计算 WcQZFtW  
at or better 按指定或较佳价位〔买卖指令〕 #<^/yoH7C6  
at par 按面值计算；平价 rQAbN
6  
at sight 见票即付 ]&; G\9$y  
at the close 按收市盘 (*c`<|)  
at the opening 按开市盘 9.]Cy8  
attestation 见证；见证条款 ZnxOa  
at-the-money option 平价期权 .'+|>6eU  
attorney 受权人；受托代表人 \3 O-}n1S  
attornment 新拥有人承认书 y^vfgP<@  
attributable profit 可归属利润 S<)RVm,!e  
attributable share value 可归属股份价值 $]`'Mi  
Auckland Stock Exchange 奥克兰证券交易所 ~%::r_hQ  
auction 拍卖 :5n"N5Go  
auctioneer 拍卖商 +$Ddd`J'  
audit 审计；核数 f^>lObvd  
Audit Commission 审计署 UwzE'#Q-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] X_EC:GU  
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〕 =[43y%   
audit review 帐目审查 ahz@HX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >(YPkmH  
audited account 审计帐目；经审计的帐目 ~Y}Z4" o  
audited annual account 经审计的周年帐目 mw%[qeLV  
audited balance sheet 经审计的资产负债表 ~gcst;  
auditor 核数师；核数主任；审计师 Qg86XU%l  
auditor's certificate 核数师证明书；审计师证明书 ;Ln7_  
auditor's report 核数师报告；审计师报告 UeC%Wa<[  
Aussie bond 澳元债券 P+D|_3j  
austerity budget 紧缩预算 C'xU=OnA8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Mf,Mcvs  
Australia All Ordinaries Index 澳洲所有普通股票指数 h1D~AgZOVj  
Australian Dollar [AUD] 澳元 *
]DJAF]  
Australian Options Market 澳大利亚期权市场 XJV3oj  
Australian Securities Commission 澳洲证券事务监察委员会 2Q;Y@%G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Bwi[qw  
Australian Stock Exchange 澳大利亚证券交易所 #RZJ1uL  
Austrian Schilling [ATS] 奥地利先令 aL$c).hq0  
authentication 认证；鉴证 UC<[z#]\;  
authority to purchase 委托购买证；委购书 [M zc^I&  
authorization 认可；核准；授权；授权书 vX!dMJa0  
authorization by direction 指示授权 1Tts3O.  
authorization by instruction 指令授权 1&>nL`E[3  
authorization by warrant 令状授权 ~6Ee=NaLzP  
authorization of unit trust 单位信托的认可 S]e~)IgO  
authorized agent 指定代理人 +A&IxsTq5=  
authorized capital 法定资本 8[{0X4y3  
authorized clerk 出市员 OD2ai]!v+  
authorized dealer 认可交易商 1\7"I-  
authorized financial institution 认可财务机构 \!4ghev3  
authorized fund 认可基金 ?yd(er<_f  
authorized fund house 获授权的基金公司；认可基金公司 M,v@G$pW  
authorized institution 认可机构 VNh,pQ(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [F9KC^%S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 McMK|_H  
authorized insurer 获授权保险人；获认可承保人 _<' kzOj  
authorized investment 特准投资项目 Vzv.e
6_  
authorized person 获授权人 f%"_U'  
authorized representative 获授权代表 O7#}8-@}<u  
authorized share capital 法定股本 R'a5,zEo/  
automated quotation system 自动报价系统 F.* snF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (J) Rs`_  
自动交易系统〔香港期货交易所有限公司〕 ezNE9g  
automatic adjustment mechanism 自动调整机制 xF:poi  
automatic adjustment system 自动调整系统 lCs8`bYU  
Automatic Clearing House 自动票据交换所 ."#jN><t  
automatic exchange rates accumulation system 自动化汇率累集系统 h0EGhJs  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 m6ZbYF-7W  
automatic teller machine [ATM] 自动柜员机 ZJJl944  
autopay 自动转帐 ,uD*FSp>  
available assets 可用资产 9@&Z`b_  
available fiscal reserve 现存财政储备 1Qc(<gM  
available profit 可用利润 QW"6]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 e|+;j}^C  
average 平均；平均数；海损 ,LW%'tQ~"  
average basic salary 平均基本薪金 E'kQ  
average consumer expenditure 平均消费开支；一般消费开支 4)I/\  
average cost 平均成本 < c4RmnA  
average cost of land production 增辟土地平均成本 *R~(:z>>  
average daily turnover 平均每日成交额 K+TTYQ  
average daily wage rate 平均每日工资率 PXQ9P<m  
average expenditure pattern 平均开支模式 uB)6\fkTB  
average growth rate 平均增长率 .f!eRV.&  
average net fixed assets 固定资产平均净值 RU ,N_GV
 
average of relatives 相对价格平均数 0?*I_[Y  
average price 平均价格 m^s2kB4A[  
average propensity to consume 平均消费倾向；一般消费倾向 (NWN&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 e4_aKuA  
average rate 平均率 W3-Rs&se  
average revenue 平均收入；平均收益
&oEq&  
average stock 平均库存；平均存货 i:Ct6[  
average yearly rent 平均年租 NS/L! "g  
avoidance of double taxation 避免双重课税 nO7o7bc  
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 <TROs!x$a  
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