一些有用的会计术语(也不知道发的地方对不对)A

A: ^y.nDs%ZT7  
A share Ａ股；甲类股份 Oft arD  
abatement of tax 减税；减扣免税额 +ZsX*/TOn  
ABN AMRO Bank N.V. 荷兰银行 Z$KLl((  
above-the-line expenditure 线上项目支出；经常预算支出 -!M,75nU  
above-the-line receipt 线上项目收入；经常预算收入 g:ErZ;[  
ABSA Asia Limited 南非联合亚洲有限公司 6SM:x]`##,  
absolute change 绝对数值变更 AbwbAm+  
absolute expenditure 实际开支 FVsj;  
absolute guideline figure 绝对准则数字 83~ i:+;  
absolute interest 绝对权益 qZk'tRv  
absolute order of discharge 绝对破产解除令 hi2sec|;<  
absolute profit margin 绝对利润幅度 J:dof:q  
absolute value 实值；绝对值 0X|_^"!  
absolutely vested interest 绝对既得权益 GV|9H]_,I  
absorbed cost 已吸收成本；已分摊成本 shC;hR&;  
absorption 吸收；分摊；合并 :t$aN|>y  
absorption rate 吸收率；摊配率；分摊率 ihe(F7\U  
ACB Finance Limited 亚洲商业财务有限公司 9v)%dO.  
acceptable form of reciprocity 合理的互惠条件 bKVj[r8D~  
acceptable rate 适当利率；适当汇率 %y[1H5)3<  
acceptance agreement 承兑协议 O>y'Nqz  
acceptance for honour 参加承兑 7Ey#u4Q  
acceptor 承兑人；接受人；受票人 j`*N,*ha  
acceptor for honour 参加承兑人 r{Rg920
 
accident insurance 意外保险 .\3`2  
Accident Insurance Association of Hong Kong 香港意外保险公会 eJ8]g49mD6  
accident insurance scheme 意外保险计划 W_M'.1 t  
accident year basis 意外年度基准 zoDZZ%{  
accommodation 通融；贷款 [U =Uo*  
accommodation bill 通融票据；空头票据 l.)}t)my}  
accommodation party 汇票代发人 o}Cq.[G4
k  
account balance 帐户余额；帐户结余 +t)n;JHN  
account book 帐簿 kYwb -;  
account collected in advance 预收款项 1$lh"fHU  
account current book 往来帐簿 1nhtM
 
account of after-acquired property 事后取得的财产报告 5~ 'Ie<Y_  
account of defaulter 拖欠帐目 U]~^ZR  
account payable 应付帐款 :&XH?/Wi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 u`:
hMFTID  
account receivable 应收帐款 Gi6T["  
account receivable report 应收帐款报表 XkmQBV"  
account statement 结单；帐单；会计财务报表 HjNxqaljt  
account title 帐户名称；会计科目 Btt]R
 
accountant's report 会计师报告 Yepe=s+9  
Accountant's Report Rules 会计师报告规则 ?kw&=T!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {04"LAE  
Accounting Arrangements 《会计安排》 ygZ  #y L  
accounting basis 会计基础 eLD?jTi'  
accounting by Official Receiver 破产管理署署长呈交的帐目 q
>:$c0JY  
Accounting Circular 《会计通告》 ~}ml*<z@  
accounting class 会计类别 dj6*6qX0'^  
accounting date 记帐日期；会计结算日期 4pU>x$3$  
accounting for money 款项核算 D<{{ :7n  
Accounting Officer 会计主任 @JkK99\(>9  
accounting period 会计报告期；会计期 qF)<H  
accounting policy 会计政策；会计方针 7Du1RuxP  
accounting practice 会计惯例 {NM+Oj,~'  
accounting principle 会计准则 ;!@EixN-YH  
accounting record 会计记录 SF]@|  
accounting report 会计报告 1M3%fW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U_yE&6 T  
Accounting Society of China 中国会计学会 7EhN u@5-  
accounting statement 会计报表 N)8HR9[!  
accounting system 会计制度；会计系统 8G%yB}pa  
accounting transaction 会计事项；帐务交易 )x,8D ~p'  
accounting treatment 会计处理 O{z}8&oR:  
accounting year 会计年度 n";02?@F  
accretion 增值；添加  r}_c  
accrual 应计项目；应累算数目 'Yy&G\S  
accrual basis 应计制；权责发生制 !|?e7u7  
accrual basis accounting 应计制会计；权责发生制会计 G28O%jD?  
accrue 应累算；应计 5x2Ay=s  
accrued benefit 应累算利益 ~q +[<xR\  
accrued charges 应计费用 *v%rMU7,  
accrued cumulative preference share dividend 应累算的累积优先股股息 L *[K>iW  
accrued expenses 应累算费用 w
RNroQ  
accrued interest payable 应付利息；应计未付利息 =dP{Gh  
accrued interest receivable 应收利息；应计未收利息 c>bq%}  
accrued right 累算权益 TB6m0qX(  
accruing profit 应累算的利润 >"3>s%  
accumulated fiscal reserve 累积财政储备 >n5:1.g  
accumulated profit 累积利润；滚存溢利 bBxw#_3A?E  
accumulated reserve 累积储备 g\oSG)  
accumulation of surplus income 累积收益盈余 3#kitmV  
acquired assets 既得资产 g\A y`.s  
acquisition 收购；购置；取得 u8zbYd3  
acquisition cost 购置成本 }}{!u0N},V  
acquisition expenses 购置费用 6"j_iB  
acquisition of 100% interest 收购全部股权 {.e=qQ%P5)  
acquisition of control 取得控制权 :q##fG'm/  
acquisition of fixed assets 购置固定资产 iP~,n8W  
acquisition of shell “买壳” *y[PNqyd  
acquisition price 收购价 wYsZM/lw  
act of God 天灾 jMBiaX`
F  
acting partner 执事合伙人 l?E a#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SJ' % ^  
active partner 积极参与的合伙人 0Rxe~n1o  
active trading 交投活跃 H/F+X?t$0  
actual circulation 实际流通 }peBR80
tQ  
actual cost 实际成本 ]ekk }0  
actual expenditure 实际开支；实际支出 3*_fzP<R  
actual income 实际入息；实际收入；实际收益 A^fjfa);V  
actual market 现货市场 =V+I=rqo  
actual price 现货价；实际价格 DLPUqKL]  
actual profit 实际利润 +';>=hha  
actual quotation 实盘；实际价位；实际报价 E|"=. T  
actual year basis 按实际年度计算 =H7xD"'%R  
actuals 实货 VU|dV\>  
actuarial investigation 精算调查 I XA>`D  
actuarial principle 精算原则 1,y&d}GW  
actuarial report 精算师报告 z T%U!jqI  
Actuarial Society of Hong Kong 香港精算学会 v"u^M-_  
actuarial valuation 精算师估值 .?C%1a&_l  
actuary 精算师 r~[vaQQ6L  
ad referendum agreement 暂定协议；有待覆核的协定 m,LG=s  
ad valorem duty 从价税；按值征税 lEL78l.  
ad valorem duty system 从价税制 01a-{&   
ad valorem fee 从价费 u8
b2$D  
ad valorem tariff 从价关税 JEn3`B!*  
additional allowance 额外免税额 rWtZj}A  
additional amount for unexpired risk 未过期风险的额外款额 =#5D(0Ab  
additional assessable profit 补加应评税利润 <T?oKOD ]  
additional assessment 补加评税 Y[ reD  
additional commitment 额外承担 H!e 3~+)  
additional commitment vote 额外承担拨款 >PKBo  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Weoj|0|t  
additional dependent parent allowance 供养父母额外免税额 -XoPia2  
additional provision 额外拨款 pI`?(5iK6|  
additional stamp duty 附加印花税 ~.Ik#At  
additional tax 补加税罚款；补加税款 G* %t'jX9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wl=61Mb  
adjudged bankrupt 被裁定破产 -OZ 5vH0  
adjudicated bankrupt 裁定破产人 ^:, l\Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RH0>ZZR  
adjudication of bankruptcy 裁定破产；宣告破产 c2l_$p  
adjudication of insolvency 裁定无力偿还债务 _hf4A8ak  
adjusted actual 经调整的实数；调整后的实数 Kz8:UG(  
adjusted current assets 经调整的流动资产；调整后的流动资产 "kMzmo=Pv5  
adjusted figure 经调整的数字；调整后的数额 -php6$|  
adjusted liabilities 经调整的负债；调整后的负债 Ths_CKwgWY  
adjusted loss 经调整的亏损；调整后的亏损  /RZR}  
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 fr6^
nDY  
adjusted profit 经调整的利润；调整后的利润 _Yb_D/  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~0"p*?
^  
adjusted value 经调整的价值；调整后的价值 N8cAqr  
adjustment 调整；修订；理算〔保险〕 5}ie]/[|  
adjustment centre 调剂中心 *TW=/+j  
adjustment lag 调整过程的时间差距；调整时差 KP;(Q+qTx  
adjustment mechanism 调整机制 Huw\&E  
adjustment of loss 亏损调整 }'"Gr%jf(  
adjustment process 调整过程；调整程序 0x2!<z  
adjustment range 调整幅度 A?5E2T1L%.  
administered exchange rate 受管制汇率 4S0>-?{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 F7m?xy  
administration expenses 行政费用 ge3sU5iZ  
administration fee 手续费；行政费 >r/rc`Q  
administration in bankruptcy 破产管理 XhzGLYb~I`  
administration order 遗产管理令 Rn%N&1 Ef  
administrator 管理人；遗产管理人 Ko>&)%))$X  
administrator of the estate 遗产管理人 f67NWFX  
admission of debt 债项承认书 }0hL~i  
admission of proof 接纳债权证明 R$k
piqK  
advance 放贷款项；垫付款项；预支款项；预付款项 2g{)AtK$#  
advance account 暂支帐目；预付款帐户 @*N)i?>  
advance compensation 预付补偿金 ]Hj<IvG  
advance from shareholder 股东垫款 9ch#}/7B  
advance pending reimbursement 预支以待日后付还 Z[!d*O%R_  
advanced economy 先进经济体系 Ey{%XR+*;  
advancement 预付；预付财产 1iT\df  
advances warrant 垫款令 23(=Xp3;>  
advancing 贷出 73A)lU.  
adverse balance 逆差 iJFs0?*  
adverse exchange 逆汇 .ujT!{>v/  
advertisement addressed to shareholders 在报章刊登的致股东通告 yj6@7@l>A  
advice for collection 托收通知书 c47")2/yO  
advice of drawing 提款通知书；汇票通知书 TZir>5  
advice of payment 付款通知 ^62|d  
Advisory Committee [Securities and Futures Commission] &}mw'_ I  
谘询委员会〔证券及期货事务监察委员会〕 (oK^c-x  
Advisory Committee on Diversification 经济多元化谘询委员会 iyZZ}
M  
affidavit 誓章；遗产申报誓章 ylf[/='0K  
affidavit of no receipt 述明无收款的誓章 nq}Q  
affiliate 联号；联营公司；附属公司 8 S`9dSc  
affiliated company 附属公司；联号；联营公司 jg 2qGC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^ OJyN,A  
affordability 负担能力 t-u|U(n
 
African Development Bank [AfDB] 非洲开发银行 =bh*[,-  
after-acquired property 事后取得的财产 ~H)4)r^  
after-hours dealing 市后交易 $v.C0 x  
after-tax profit 税后盈利；税后利润；税后溢利 9_ICNG%  
agency agreement 代理协议 M/PFPJ >`  
agency expenses 代理机构的开支 9n]|PE
oAB  
agency fee 代理费 p5=|Y^g !  
Agency Law 《代理法》 Uv_N x10  
agent 代理人；承销人 PeX1wK%f  
agent of company 公司代理人 !2CL1j0(  
agent's fee 代理人费；经纪费 Mkp/0|Q*  
aggregate 总计；总数；总体数字 k?BJdg)xJ  
aggregate amount 总款额；总额 qVjWV$
j  
aggregate assets and liabilities 总体资产与负债 5lKJll^2:  
aggregate at constant price 按固定价格计算的总体数字 iVtl72O  
aggregate demand 总需求 2s*#u<I  
aggregate gross position 总持仓量 ~pk(L[G  
aggregate limit 总限额 HWns.[  
aggregate of salaries tax 合计薪俸税 V=I"-k}RL  
aggregate performance 总体表现；总体业绩 &WXY'A=  
aggregate supply 总体供应 E9j+o y  
aggregate surplus 总盈余 T&Xl'=/  
aggregate total 整体总额 n;HHogA  
aggregate value 总值；合计价值 r,SnXjp@  
aggregated basis 合计基准 wCMQPt)VS  
aggregated net chargeable income 合计应课税入息实额 +`mGK:>  
aggregation 合并计算；合计；总和 ymY1o$qWB}  
aggregation of incomes of husband and wife 夫妇入息合并计算 $FH18  
aggregation of property 财产的总和 r90+,aLM#?  
agio 差价；贴水 MOn,Db$  
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》 ;:S&F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment e[u?_h  
《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》 {",MCu_V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2 g
q$C"  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》  GJi~y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 05Fz@31~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 148V2H)  
agreement for a settlement 授产协议 ?[TfpAtQ`  
agreement for assignment 转让协议 dCYCHHHF  
agreement for sale 售卖协议；买卖协议 Zt -1h{7  
agreement for sale and purchase 买卖协议 Mvj;ic6iK  
agreement for the payment of interest 支付利息协议 H?1xjY9sl  
agreement for the repayment of money 还款协议 [./6At&
|  
agreement of reinsurance 再保险协议 4P
Lk  
Agricultural Bank of China 中国农业银行 ,:J
us  
air passenger departure tax 飞机乘客离境税 %\O#&=$E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 tary6K9K+  
airport tax 机场税 ,y`CRlr:  
alcohol duty 酒精税 h<<>
3A  
alienation 让与；让渡；转让 #mR4fst  
alimony 生活费；赡养费 Mk<Vydds  
All Ordinaries Index [AOI] 所有普通股指数 lLq<xf  
all risks 全险；综合险 .%BT,$1K  
All Sales Record for Stock Market 《股票市场成交报告》 Mk 0+D#  
Allied Capital Resources Limited 新联财务有限公司 8eIUsI.o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +'@+x'/{^  
allocation letter 拨款信件 h!@|RW&}qX  
allocation of fund 分配款项；预留款项 <^.=>Q0S\  
allocation of profit 利润分配；溢利分配 }_tln  
allocation warrant 拨款令 V~DMtB7  
allotment 分配；配股 Xm2\0=v5;  
allotment notice 股份配售通知；配股通知 8VG!TpX/B  
allotment of shares 股份分配 -W{DxN1  
allowable 可获宽免；免税的 &K_)#v`|  
allowable business loss 可扣除的营业亏损 Tl]e%A`|  
allowable expenses 可扣税的支出 $yDWu"R8  
allowance 免税额；津贴；备抵；准备金 Kemw^48ts  
allowance for debts 债项的免税额
GY3Wj  
allowance for depreciation by wear and tear 耗损折旧免税额 ;rI@*An  
allowance for funeral expenses 殡殓费的免税额 5V[oE\B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ulT8lw='  
allowance for repairs and outgoings 修葺及支出方面的免税额 WFR?fDtE  
allowance to debtor 给债务人的津贴 ^VW PdH/Fe  
alteration of capital 资本更改 UrlM%Jnq1  
alternate trustee 候补受托人 \?>Hu v  
amalgamation 合并 @5
3k8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'X).y1'  
ambit of charges 征税范围；收费范围 0<"k8 k@J  
amended valuation 经修订的估值 <tpmUA[]  
American Commodities Exchange 美国商品交易所 'crlA~&#/  
American Express Bank Limited 美国运通银行 c5q9LQ/  
American Stock Exchange 美国证券交易所 "]'?a$\ky:  
amortization 摊销 yw[#  
amount due from banks 存放银行同业的款项 +cJy._pi!  
amount due from banks abroad 存放海外银行同业的款项 :a8 YV!X  
amount due from holding companies 控股公司欠款 OV2-8ERS  
amount due from local banks 存放本港银行同业的款项 t- u VZ!`\  
amount due to banks 银行同业的存款 (2ur5uk+  
amount due to banks abroad 海外银行同业的存款 H~eRT1  
amount due to holding companies 控股公司存款 !IU.a90V  
amount due to local banks 本港银行同业的存款 o56`  
amount due to outport banks 外埠银行同业的存款 cUqn<Z<n  
amount for note issue 发行纸币的款额 uY_SU-v  
amount of bond 担保契据的款额 %98' @$:0  
amount of consideration 代价款额 &wd;EGGT!q  
amount of contribution 供款数额 ^m#-9-`  
amount of indebtedness 负债款额 "xcX'F^  
amount of principal of the loan 贷款本金额 N#V.1<Y  
amount of rates chargeable 应征差饷数额 m^'uipa\  
amount of share capital 股本额 lN,/3\B  
amount of sums assured 承保款额 H|ozDA  
amount of variation 变动幅度 rrg96WD  
amount of vote 拨款数额 Y3kA?p0  
amount payable 应付款额 gK#mPcn^  
amount receivable 应收款额 EcIE~qs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ELrsx{p:  
analysis 分析 K]/4qH$:  
ancillary risk 附属风险 ?oZR.D|SZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 qbrpP(.  
annual accounting date 年结日期 WPZ?*Sx  
annual allowance 每年免税额；年积金；年度津贴；年津 (npj_s!.C)  
annual balance 年度余额 5tJ,7
Y'  
annual disposable income 每年可动用收入 kP#e((f,  
annual estimates 周年预算 A,su;Qh  
annual fee 年费 i'd2[A.7I  
annual general meeting 周年大会 KKA~#iCk  
annual growth rate 年增率；每年增长率 |r ue=QZ  
annual long-term supplement 长期个案每年补助金 gh`m*@  
annual pensionable emolument 可供计算退休金的年薪 `&0Wv0D0  
annual report 年报 ]v[|B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T|&[7%F3"  
annual return 周年报表；周年申报表；每年报税表格 PFUO8>!pA\  
Annual Return Rules 《周年报表规则》 }:: S0l  
annual review of consumer prices 每年消费物价回顾 MT(o"ltQ  
annual roll-forward basis 逐年延展方式 5<
I   
annual salary 年薪 _X~87  
annual statement 年度报表；年度决算表 86@c't@  
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 3mPjpm  
annuitant 年金受益人 :^UFiUzrE  
annuity 年金 ys_`e  
annuity contract 年金合约 B1]bRxwn?  
annuity on human life 人寿年金  zYXV;  
antecedent debt 先前的债项 f}guv~K  
ante-dated cheque 倒填日期支票 =U|N=/y#hJ  
anticipated expenditure 预期开支 1+b{}d  
anticipated net profit 预期纯利 '|;X0fD  
anticipated revenue 预期收入 'mI'dG  
anti-inflation measure 反通货膨胀措施 |AZg*T3:W  
anti-inflationary stance 反通货膨胀立场 ~['Kgh_;  
apparent deficit 表面赤字 \~P=U;l=pO  
apparent financial solvency 表面偿债能力 Lb LiB*D#s  
apparent partner 表面合伙人 MO;X>D=  
application for personal assessment 个人入息课税申请书 e1//4H::t  
application of fund 资金应用 A+@&"  
application to release as liquidator and to destruct the books of accounts and documents rt JtK6t  
申请免除清盘人职务及毁灭帐簿与文件 Zmbfq8K  
appointed actuary 委任精算师 4|A>b})H  
appointed auditor 委任核数师；委任审计师 CctJFcEZ  
appointed trustee 委任的受托人 %;#^l+UB  
appointer 委任人 cj11S>D  
apportioned pro rata 按比例分摊 iy""(c  
apportionment 分配；分摊 :JlP[I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6TP7b|  
apportionment formula 分摊方程式 4Llo`K4  
apportionment of estate duty 遗产税的分摊 lKk/p^:  
appraisal 估价；评估 Q)"A-"y  
appreciable growth 可观增长 &.TTJsKG h  
appreciable impact 显着影响 U%0Ty|$Y  
appreciable increase 可观增长 gGfoO[B  
appreciation 增值；升值 8Sz})UZ  
appreciation against other currencies 相对其他货币升值 Spt?>sm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y8flrM2CwG  
appreciation tax 增值税 J>d.dq>r  
appropriation 拨款；拨用；拨付 O-)-YVU  
appropriation account 拨款帐目 " RxP^l  
Appropriation Bill 拨款法案 0!v->Dk  
appropriation-in-aid system 补助拨款办法 1;<R#>&,*  
approved assets 核准资产 boG_f@dv(  
approved basket stock 认可一篮子证券 :[;hu}!&  
approved budget 核准预算 [w ;kkMJAy  
approved charitable donation 认可慈善捐款 ybp 
-$e  
approved charitable institution 认可慈善机构 <w3!!+oK"  
approved currency 核准货币；认可货币 Ty
88}V  
approved estimates 核准预算 Z`YJBcXR  
approved estimates of expenditure 核准开支预算 }i!J/tJ)b  
approved overseas insurer 核准海外保险人 0p89: I*0  
approved overseas trust company 核准海外信托公司 UA|u U5Q  
approved pooled investment fund 核准汇集投资基金 1}~(Yj@f%  
approved provident fund scheme 认可公积金计划 r(gXoq_w  
approved provision 核准拨款 j65<8svl  
approved redeemable share 核准可赎回股份 I%urz!CNE*  
approved regional stock 认可地区性证券 U*.0XNKp{  
approved retirement scheme 认可退休金计划  }-~l!  
approved subordinated loan 核准附属贷款 \W1/p`  
arbitrage 套戥；套汇；套利 )>BHL3@  
arbitrageur 套戥者；套汇者 ! VjFW5'{  
arbitrary amount 临时款项 n]he-NHP  
arrangement 措施；安排；协定 nS>8bub30  
arrears 欠款 EqI(|bFwy  
arrears of pay 欠付薪酬 g}]t[}s1]  
arrears of revenue 逾期未收税款；逾期未收的帐项 37}D9:#5C  
articles of association 组织章程；组织细则；组织章程细则 p,"g+ MwP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #:SNHM^><  
ascertainment of profit 确定利润 4`,j=3  
"Asia Clear" “亚洲结算系统” Dc)dE2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \6\<~UX^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qP<Lr)nUH  
Asian Development Fund [ADF] 亚洲发展基金 v0L\0&+  
Asian dollar bond 亚洲美元债券 m#=z7.XrX  
Asian dollar market 亚洲美元市场 $ `7^+8vHV  
Asian dollar rate 亚洲美元利率 _YRE (YZ/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 43=,yz2Ef  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W^"AU;^V56  
asked price 沽盘；喊价；索价；卖方报价 m8.U &0  
assessable income 应评税入息 ~K@'+5Pc  
assessable loss 应评税亏损 2WG>, 4W2  
assessable profit 应评税利润 .YuJJJv  
assessable value 应评税值 "Wx]RN:  
assessed profit 估定利润 ~g.$|^,.O/  
assessed value 经评估价值 kBN+4Dr/$  
assessment 评税；评定；估价；评税单 }V\N16f  
assessment number 评税编号；估价编号 m^qBxA  
assessment of additional tax 补加税评税 bV"G~3COy  
assessment of performance 业绩评估；实绩评价 p)+k=b  
Assessor 评税主任 n0is\ZK 0  
asset price bubbles 资产价格泡沫 m)oJFF  
asset-backed securities 具资产保证的证券 [n}T|<  
assets accretion 资产增值 Z@r.pRr'  
assets and liabilities 资产与负债 6^DR0sO  
assets betterment statement 资产递增表；资产改进表 m4*@o?Ow  
assets lending 实物放款；有抵押贷款 #KO,~]k5|e  
assets of the company passing on the death 死者去世时转移的公司资产 2it?$8#i  
assets pledged as security for liabilities 用作负债抵押的资产 3h<,  
assets portfolio 资产投资组合 ]kboG%Dl?9  
assets price 资产价格 RD.V'`n"  
assets quality 资产质素 tor!Dl@Mo  
assets realization 资产变现 aM;W$1h  
assets refinancing arrangement 资产再集资安排 ]LM-@G+Jz  
assets securitization 资产证券化 7x<i :x3  
assets situated outside Hong Kong 在香港以外地方的资产 - |gmQG  
assets stripping 削减资产；拆卖资产 7VP32Eh[  
assets value 资产值 +]Y,
q w  
assignee 承让人 Tyck/ EO  
assignment 转让；转让书；转让契 A%^ILyU6c  
assignment of interest 权益转让 {^N[("`  
assignment of letters patent and trade mark 专利证书及商标转让 x,'!eCKN  
assignment of property 物业转让；物业转让书 z<5m fAm  
assignment right 转让权 =Qn ;_+Ct  
assignor 转让人 ccL~#c0P7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +sJrllrE(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zen*PeIrA^  
associate member 附属会员 KI+VXH}Y5{  
associated body corporate 相联法人团体 ,GgAsj
: K  
associated company 相联公司；联属公司 L31|\x]  
associated corporation 相联法团 AQ='|%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \Acqr@D  
公认会计师公会〔英国〕 Pfs;0}h5  
Association of Futures Exchange Brokers 香港期货经纪协会 M.>l#4s,'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 'g{9@PkGn  
association of underwriters 承保人组织 S<J}[I7V  
assumption of control 接管 ,#8e_3Z$  
assurance 担保；保险；转易；转易书 n..g~$k  
assurance of interest 权益的转易 e$pMsw'MJ  
at 19XX price 按一九ＸＸ年价格计算 znHnVYll(  
at a discount 按赔价计算；按贴水价格计算；打折扣 8}(]]ayl  
at a premium 按溢价计算；按升水价格计算 oqeSG.1  
at call 通知付款；按通知 }C|dyyr  
at constant market price 按固定市价计算 )Dz+X9;g+  
at constant price 按固定价格计算 '{B!6|"X  
at cost 按成本计算 ~^cMys |'  
at current market price 按当时市价计算；按现时市价计算 x]33LQ1]  
at current price 按当时价格计算；按现时价格计算 vEn4L0D  
at factor cost 按要素成本计算；按生产要素成本计算 M4W5f#C5Ee  
at money-of-the-day price 按付款当日价格计算 Rx+p
.  
at or better 按指定或较佳价位〔买卖指令〕 k]I0o)+O.  
at par 按面值计算；平价 2rZxSg  
at sight 见票即付 ivz{L-  
at the close 按收市盘 -(bkr+N  
at the opening 按开市盘 } GiHjzsR  
attestation 见证；见证条款 42qYg(tZ  
at-the-money option 平价期权 cA:*V|YV`  
attorney 受权人；受托代表人 mbueP.q[?  
attornment 新拥有人承认书 >&U,co$>  
attributable profit 可归属利润 Ct%x&m:  
attributable share value 可归属股份价值 O &-wxJ]S  
Auckland Stock Exchange 奥克兰证券交易所 YSe.t_K2C  
auction 拍卖 jt
.3P  
auctioneer 拍卖商 >orK';r<  
audit 审计；核数 jfqopiSi  
Audit Commission 审计署 ~appY Av  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /QJ?bD#a  
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〕 $O5UyKI  
audit review 帐目审查 )<Hd T  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ::/j$bL  
audited account 审计帐目；经审计的帐目 9U%N@Dq`Z  
audited annual account 经审计的周年帐目 0MdDXG-7  
audited balance sheet 经审计的资产负债表 YGsWu7dG  
auditor 核数师；核数主任；审计师 1&U>,;]*
 
auditor's certificate 核数师证明书；审计师证明书 $-*!pRaVU  
auditor's report 核数师报告；审计师报告 {qa Aq%'  
Aussie bond 澳元债券 @#-q^}3  
austerity budget 紧缩预算 z.I9wQ]X[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 mOlI#5H  
Australia All Ordinaries Index 澳洲所有普通股票指数 ze]h..,]K  
Australian Dollar [AUD] 澳元 yiA<,!;4P  
Australian Options Market 澳大利亚期权市场 J`^I./  
Australian Securities Commission 澳洲证券事务监察委员会 oo.2Dn6z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _"w2Uq  
Australian Stock Exchange 澳大利亚证券交易所 "l*`>5Nn9  
Austrian Schilling [ATS] 奥地利先令 *v3]}g[<  
authentication 认证；鉴证 ` 5C~  
authority to purchase 委托购买证；委购书 D=
h)&  
authorization 认可；核准；授权；授权书 ,kn">k9  
authorization by direction 指示授权 'u1?tQ=gmk  
authorization by instruction 指令授权 Ez-[ )44/  
authorization by warrant 令状授权 4%3Mb-#Y]  
authorization of unit trust 单位信托的认可 QhK#Y{xY  
authorized agent 指定代理人  ({=gw9f  
authorized capital 法定资本 ;/rXQe1  
authorized clerk 出市员 Zc`BiLzrIG  
authorized dealer 认可交易商 [ra_ 2R  
authorized financial institution 认可财务机构 G-.^O,%  
authorized fund 认可基金 ;{%\9nS  
authorized fund house 获授权的基金公司；认可基金公司 {
b   
authorized institution 认可机构 4BKI-;v$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \<)9?M
:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4zo5}L`Y  
authorized insurer 获授权保险人；获认可承保人 %V ;?  
authorized investment 特准投资项目 r|qp3x  
authorized person 获授权人 *^wm1|5  
authorized representative 获授权代表 IDG}Z
lG  
authorized share capital 法定股本 4sT88lG4n  
automated quotation system 自动报价系统
;hjwD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oczN5YSt  
自动交易系统〔香港期货交易所有限公司〕 wD]/{
jw  
automatic adjustment mechanism 自动调整机制 s=QAO!aw  
automatic adjustment system 自动调整系统 i0$kit  
Automatic Clearing House 自动票据交换所 ZXuv CI  
automatic exchange rates accumulation system 自动化汇率累集系统 [F6U+1n8e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SK#(#OQoh  
automatic teller machine [ATM] 自动柜员机 *9{Z$IA9w  
autopay 自动转帐 u[ Yk  
available assets 可用资产 6gs01c,BA  
available fiscal reserve 现存财政储备  #c66)  
available profit 可用利润 |YY_^C`"-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 vCwe'q`1  
average 平均；平均数；海损 H"dJ6  
average basic salary 平均基本薪金 iB& 4>+N+  
average consumer expenditure 平均消费开支；一般消费开支 j_
.5r&w  
average cost 平均成本 t
8+X%-r  
average cost of land production 增辟土地平均成本 H,u<|UMM_  
average daily turnover 平均每日成交额 eF3,2DDC  
average daily wage rate 平均每日工资率 {>)#H
D  
average expenditure pattern 平均开支模式 G8Y<1%`<  
average growth rate 平均增长率 ^i} L-QR  
average net fixed assets 固定资产平均净值 yLQ*"sw\  
average of relatives 相对价格平均数 pj?f?.^  
average price 平均价格 csW43&  
average propensity to consume 平均消费倾向；一般消费倾向 ~15N7=wCM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 z3;*Em8Ir  
average rate 平均率 n4#;k=mA  
average revenue 平均收入；平均收益 d! LE{  
average stock 平均库存；平均存货 :1bWVM)  
average yearly rent 平均年租 DRi<6Ob  
avoidance of double taxation 避免双重课税 LBa[:j2  
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 s)6U_  
^!<BQP7  
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