一些有用的会计术语(也不知道发的地方对不对)A

A: u=]*,,5
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A share Ａ股；甲类股份 BB69U  
abatement of tax 减税；减扣免税额 7j=KiiI  
ABN AMRO Bank N.V. 荷兰银行 * ]bB7  
above-the-line expenditure 线上项目支出；经常预算支出 &hL2xx=  
above-the-line receipt 线上项目收入；经常预算收入 8>x'. 8  
ABSA Asia Limited 南非联合亚洲有限公司 M&faa7  
absolute change 绝对数值变更 oUN\tOiS+  
absolute expenditure 实际开支 6~W@$SP,F  
absolute guideline figure 绝对准则数字 QE)zH)(  
absolute interest 绝对权益 <pHm=q/U  
absolute order of discharge 绝对破产解除令 z8{-I@+`  
absolute profit margin 绝对利润幅度 j} ^3v #  
absolute value 实值；绝对值 SRk!HuXh  
absolutely vested interest 绝对既得权益 7D:rq 8$\  
absorbed cost 已吸收成本；已分摊成本 "cBqZzkk9j  
absorption 吸收；分摊；合并 sb8bCEm-\  
absorption rate 吸收率；摊配率；分摊率 .{`C>/"}  
ACB Finance Limited 亚洲商业财务有限公司 oZ tCx  
acceptable form of reciprocity 合理的互惠条件 i(cKg&+ktd  
acceptable rate 适当利率；适当汇率 [v*q%Mi_  
acceptance agreement 承兑协议 5*YvgB;  
acceptance for honour 参加承兑 Xa?igbgAwx  
acceptor 承兑人；接受人；受票人 ;i?2^xe^~c  
acceptor for honour 参加承兑人 'OP0#`6`  
accident insurance 意外保险 ]Z6? m  
Accident Insurance Association of Hong Kong 香港意外保险公会 wik<#ke  
accident insurance scheme 意外保险计划 2; ,8 u  
accident year basis 意外年度基准 l,l6j";ohd  
accommodation 通融；贷款 `Z5dRLrd  
accommodation bill 通融票据；空头票据 Ma$~B0!;s  
accommodation party 汇票代发人 h| wdx(4  
account balance 帐户余额；帐户结余 /Qr`au  
account book 帐簿 H2#o X  
account collected in advance 预收款项 q jc4IW t~  
account current book 往来帐簿 w"dKOdY  
account of after-acquired property 事后取得的财产报告 GCO: !,1  
account of defaulter 拖欠帐目 `\\s%}vZ*T  
account payable 应付帐款 j_<!y(W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]|,}hsN  
account receivable 应收帐款 R*lq7n9  
account receivable report 应收帐款报表 ~v pIy-  
account statement 结单；帐单；会计财务报表 Fih pp<  
account title 帐户名称；会计科目 'xkl|P>=],  
accountant's report 会计师报告 +BL46Bq  
Accountant's Report Rules 会计师报告规则 LOfw #+]d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "H`Be  
Accounting Arrangements 《会计安排》 !Pnjr T  
accounting basis 会计基础 vVa|E# [  
accounting by Official Receiver 破产管理署署长呈交的帐目 76<mP*
5  
Accounting Circular 《会计通告》 ,z/aT6M?H  
accounting class 会计类别 I%a-5f$0  
accounting date 记帐日期；会计结算日期 BPt? 3tC  
accounting for money 款项核算 #*_!Xc9f  
Accounting Officer 会计主任 F/>\uzu  
accounting period 会计报告期；会计期 lbIPtu  
accounting policy 会计政策；会计方针 r=Lgh#9S  
accounting practice 会计惯例 ws!~MSIy  
accounting principle 会计准则 *OFG3uM  
accounting record 会计记录 ]gcOMC  
accounting report 会计报告 H#;*kc a4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2y^:T'p  
Accounting Society of China 中国会计学会 04;s@\yX4  
accounting statement 会计报表 HV/:OCK  
accounting system 会计制度；会计系统 !aF~5P7%  
accounting transaction 会计事项；帐务交易 \b(&-=(  
accounting treatment 会计处理 h^tCF=S  
accounting year 会计年度 si6CWsb_f  
accretion 增值；添加 Nv36#^Z  
accrual 应计项目；应累算数目 !KK
`+ 9/  
accrual basis 应计制；权责发生制 ?=&S?p)-<  
accrual basis accounting 应计制会计；权责发生制会计 QWfSm^ t  
accrue 应累算；应计 #d\&6'O  
accrued benefit 应累算利益 {E Ay~lo  
accrued charges 应计费用 -]zb3P  
accrued cumulative preference share dividend 应累算的累积优先股股息 UcQ]n0J=Z  
accrued expenses 应累算费用 <nbklo  
accrued interest payable 应付利息；应计未付利息 4mo/MK&M:  
accrued interest receivable 应收利息；应计未收利息 _`\!+qGq  
accrued right 累算权益 1;=L] L?  
accruing profit 应累算的利润 [C6ba{9B  
accumulated fiscal reserve 累积财政储备 [ZSC]w^  
accumulated profit 累积利润；滚存溢利 \/3(>g?4  
accumulated reserve 累积储备 aHW34e@ebL  
accumulation of surplus income 累积收益盈余 !X-\;3kC0  
acquired assets 既得资产 xo'!$a}I2  
acquisition 收购；购置；取得 %`5(
SC].  
acquisition cost 购置成本 2\1+M)  
acquisition expenses 购置费用 .i4aM;Qy  
acquisition of 100% interest 收购全部股权 OU,FU@6,7w  
acquisition of control 取得控制权 )>FAtE   
acquisition of fixed assets 购置固定资产 tf6m.  
acquisition of shell “买壳” o1(;"5MM  
acquisition price 收购价 e*}zl>f  
act of God 天灾 6Oy:5Ps8a  
acting partner 执事合伙人 )9
yQ C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 
=figat  
active partner 积极参与的合伙人 oa"Bpi9i  
active trading 交投活跃 'xqyG XI  
actual circulation 实际流通 (rBsh6@)  
actual cost 实际成本 `Uz.9_6  
actual expenditure 实际开支；实际支出 u5}:[4N%I  
actual income 实际入息；实际收入；实际收益 %MHL@Nn>e  
actual market 现货市场 iptA#<Yj  
actual price 现货价；实际价格 xQvI$vP  
actual profit 实际利润
% E1r{`p  
actual quotation 实盘；实际价位；实际报价 :[n~(~7?  
actual year basis 按实际年度计算 .euAN8L  
actuals 实货 nb/q!8  
actuarial investigation 精算调查 _D4qnb@  
actuarial principle 精算原则 3pWav 1"  
actuarial report 精算师报告 ct-Bq  
Actuarial Society of Hong Kong 香港精算学会 Q*#Lr4cm{  
actuarial valuation 精算师估值 ^\gb|LEnK  
actuary 精算师 o!UB x<4  
ad referendum agreement 暂定协议；有待覆核的协定 Hu<]*(lK%  
ad valorem duty 从价税；按值征税 wL),/i&<  
ad valorem duty system 从价税制 Zb1GR5MB`k  
ad valorem fee 从价费 j67a?0<C2U  
ad valorem tariff 从价关税 a8T9=KY^  
additional allowance 额外免税额 qLLrR,:  
additional amount for unexpired risk 未过期风险的额外款额 k(H]ILL  
additional assessable profit 补加应评税利润 R
5=J:o  
additional assessment 补加评税 ENhLonMeV  
additional commitment 额外承担 rogy`mh\r2  
additional commitment vote 额外承担拨款 6Z#Nh@!+C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k)>H=?mI  
additional dependent parent allowance 供养父母额外免税额 ^ou)c/68aQ  
additional provision 额外拨款 6t;;Fz  
additional stamp duty 附加印花税 q#AEu xI1  
additional tax 补加税罚款；补加税款 J8Wits]A]$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G;cC!
x<  
adjudged bankrupt 被裁定破产 x]wi&  
adjudicated bankrupt 裁定破产人 Cty{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 72~L ?  
adjudication of bankruptcy 裁定破产；宣告破产 c+3(|k-M  
adjudication of insolvency 裁定无力偿还债务 y$7Ys:R~  
adjusted actual 经调整的实数；调整后的实数 ir.RO7f  
adjusted current assets 经调整的流动资产；调整后的流动资产 D1y`J&A>Q  
adjusted figure 经调整的数字；调整后的数额 Gz{%Z$A~o  
adjusted liabilities 经调整的负债；调整后的负债 ZOPK  
adjusted loss 经调整的亏损；调整后的亏损 n[DRX5OxR'  
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 %|H]T]s  
adjusted profit 经调整的利润；调整后的利润 eowwN>-2C  
adjusted surplus 经调整的盈余额；调整后的盈余额 b(N\R_IQ~  
adjusted value 经调整的价值；调整后的价值 M2c
Gr  
adjustment 调整；修订；理算〔保险〕 *bp09XG  
adjustment centre 调剂中心 Y({ R\W|  
adjustment lag 调整过程的时间差距；调整时差 >U*p[FGW  
adjustment mechanism 调整机制 n32"cFPpT  
adjustment of loss 亏损调整 B\R X  
adjustment process 调整过程；调整程序 {?lndBP<  
adjustment range 调整幅度 ')q4d0B`"  
administered exchange rate 受管制汇率 [r"Oi| 8I  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 T=YVG@fm?  
administration expenses 行政费用 '8)kFR^9  
administration fee 手续费；行政费 h9 DUS,G9,  
administration in bankruptcy 破产管理 &u&WP  
administration order 遗产管理令 toGd;2rl  
administrator 管理人；遗产管理人 L~/,;PHN  
administrator of the estate 遗产管理人 &=)O:J
fa  
admission of debt 债项承认书 kF^4kCJ@  
admission of proof 接纳债权证明 vW eg1  
advance 放贷款项；垫付款项；预支款项；预付款项 _Vp"G)1Y  
advance account 暂支帐目；预付款帐户 j|pTbOgk%  
advance compensation 预付补偿金 `,SL\\%u  
advance from shareholder 股东垫款 !D['}%
 
advance pending reimbursement 预支以待日后付还 bDl#806PL  
advanced economy 先进经济体系 9NwUXh(:(  
advancement 预付；预付财产 F<{,W-my `  
advances warrant 垫款令 t<fah3hl  
advancing 贷出 0fX` >-X  
adverse balance 逆差 >x*[izr/K  
adverse exchange 逆汇 3);P!W4>  
advertisement addressed to shareholders 在报章刊登的致股东通告 V5$Gb6?K  
advice for collection 托收通知书 XgX~K:<jt  
advice of drawing 提款通知书；汇票通知书 v|~=rvXFC  
advice of payment 付款通知 eEBNO*2  
Advisory Committee [Securities and Futures Commission] >ymn&_zlT  
谘询委员会〔证券及期货事务监察委员会〕 nxV!mh_  
Advisory Committee on Diversification 经济多元化谘询委员会 hNh!H<}|m8  
affidavit 誓章；遗产申报誓章 ynM:]*~K  
affidavit of no receipt 述明无收款的誓章 >?K=l]!(*  
affiliate 联号；联营公司；附属公司 y}oA!<#3  
affiliated company 附属公司；联号；联营公司 .9e5@@VR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <QvVPE}z   
affordability 负担能力 .gfi9J  
African Development Bank [AfDB] 非洲开发银行 R.WB.FP  
after-acquired property 事后取得的财产 v@Eb[7Kq/1  
after-hours dealing 市后交易 '.z7)n  
after-tax profit 税后盈利；税后利润；税后溢利 8/j|=Q,5  
agency agreement 代理协议 ]QR]#[Tn'  
agency expenses 代理机构的开支 *cM=>3ws/  
agency fee 代理费 ;UgwV/d  
Agency Law 《代理法》 sXEIC#rq  
agent 代理人；承销人 )/DN>rU  
agent of company 公司代理人 f_O|  
agent's fee 代理人费；经纪费 ?jfh'mCA  
aggregate 总计；总数；总体数字 !m:WoQ
/  
aggregate amount 总款额；总额 p5E okh  
aggregate assets and liabilities 总体资产与负债 y _apT<P  
aggregate at constant price 按固定价格计算的总体数字 /9kxDbj  
aggregate demand 总需求 Bj4c_YBte  
aggregate gross position 总持仓量 8K9HFT@yV  
aggregate limit 总限额 \y?*} L  
aggregate of salaries tax 合计薪俸税 |DW^bv  
aggregate performance 总体表现；总体业绩 yLLA:5Q1  
aggregate supply 总体供应 Zs/-/C|  
aggregate surplus 总盈余 Pi=FnS  
aggregate total 整体总额 >WZ%Pv*  
aggregate value 总值；合计价值 MF.!D;s  
aggregated basis 合计基准 pSC{0Y$g  
aggregated net chargeable income 合计应课税入息实额 TJRp/BP  
aggregation 合并计算；合计；总和 R5QW4i9  
aggregation of incomes of husband and wife 夫妇入息合并计算 :tO?+
1  
aggregation of property 财产的总和 t)8crX}P  
agio 差价；贴水 z =H?@z  
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》 ='D%c^;O8'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "k+ :!D  
《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》 }N-UlL(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r)>'cjx/  
《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》 "UD)3_R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5YPIv-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2u_=i$xW  
agreement for a settlement 授产协议 Z(RsB_u5  
agreement for assignment 转让协议 Mfz(%F|<  
agreement for sale 售卖协议；买卖协议 wH@<0lw`<  
agreement for sale and purchase 买卖协议 } %0w25  
agreement for the payment of interest 支付利息协议 ]b}3f<  
agreement for the repayment of money 还款协议 U[;ECw@  
agreement of reinsurance 再保险协议 }mp`!7?>O  
Agricultural Bank of China 中国农业银行 X
)]>E]X  
air passenger departure tax 飞机乘客离境税 `::j\3B&Y-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h\#4[/  
airport tax 机场税 6C.!+km  
alcohol duty 酒精税 (AA@sN  
alienation 让与；让渡；转让 rA<J^dX=C  
alimony 生活费；赡养费 ;QuxTmWp^  
All Ordinaries Index [AOI] 所有普通股指数 `,pBOh|'  
all risks 全险；综合险
}T902RL0  
All Sales Record for Stock Market 《股票市场成交报告》 ~qb?#IY]`  
Allied Capital Resources Limited 新联财务有限公司 4ybOK~z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Brg0:5H   
allocation letter 拨款信件 >Gg[J=7`  
allocation of fund 分配款项；预留款项 i-0AcN./p  
allocation of profit 利润分配；溢利分配 \K9Y@jnr  
allocation warrant 拨款令 9|>y[i  
allotment 分配；配股 L}8 }Pns?&  
allotment notice 股份配售通知；配股通知 0=`aXb-  
allotment of shares 股份分配 /s)It  
allowable 可获宽免；免税的 )tV]h#4  
allowable business loss 可扣除的营业亏损 ?b^<Tny  
allowable expenses 可扣税的支出 w\t  
allowance 免税额；津贴；备抵；准备金 .q]K:}9!\  
allowance for debts 债项的免税额 ioTqT:.  
allowance for depreciation by wear and tear 耗损折旧免税额 $3#oA.~R/  
allowance for funeral expenses 殡殓费的免税额 c$A}mL_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :i
?c  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~|KMxY(:  
allowance to debtor 给债务人的津贴 3_VWtGQ  
alteration of capital 资本更改 g5Hsz,x  
alternate trustee 候补受托人 N/^[c+J  
amalgamation 合并 f}FJR6VO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P#A|Pn<p  
ambit of charges 征税范围；收费范围 NVC$8imip  
amended valuation 经修订的估值 nzYFa J+  
American Commodities Exchange 美国商品交易所 ~ C_2D?  
American Express Bank Limited 美国运通银行 wAb_fU&*  
American Stock Exchange 美国证券交易所 r:^`005  
amortization 摊销 p|*b] 36  
amount due from banks 存放银行同业的款项 8{Svax(  
amount due from banks abroad 存放海外银行同业的款项 oDA'}[/  
amount due from holding companies 控股公司欠款 KRcg  
amount due from local banks 存放本港银行同业的款项 .fW`/BXE  
amount due to banks 银行同业的存款 UgO\+cI  
amount due to banks abroad 海外银行同业的存款 K&Q0]r?  
amount due to holding companies 控股公司存款 p@znmn-  
amount due to local banks 本港银行同业的存款 P#Ikj&l   
amount due to outport banks 外埠银行同业的存款 gD fVY%[Z  
amount for note issue 发行纸币的款额 p/s5[>N  
amount of bond 担保契据的款额 !lB,2_  
amount of consideration 代价款额 %^E>~  
amount of contribution 供款数额 aR;Q^YJ+a  
amount of indebtedness 负债款额 Ki@8  
amount of principal of the loan 贷款本金额 Y!s/uvRI  
amount of rates chargeable 应征差饷数额 qm}7w3I^  
amount of share capital 股本额 }`^<ZNkb/  
amount of sums assured 承保款额 IPE
(  
amount of variation 变动幅度 X}bgRzj  
amount of vote 拨款数额 Kd,m;S\  
amount payable 应付款额 &q` =xF  
amount receivable 应收款额 /ci.IT$Q^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +Q_Gm3^  
analysis 分析 ,|c_l)  
ancillary risk 附属风险 QU4'x4YS  
annual account 周年帐目；周年帐目报表；年度决算；年结 i|d41u;@  
annual accounting date 年结日期 j+ys&pDczm  
annual allowance 每年免税额；年积金；年度津贴；年津 Y2D)$  
annual balance 年度余额 E
m.?  
annual disposable income 每年可动用收入 >zhbipA  
annual estimates 周年预算 6ensNr~ea  
annual fee 年费 4-n.4j|  
annual general meeting 周年大会 )*JTxMQ  
annual growth rate 年增率；每年增长率 WK^qYfq|  
annual long-term supplement 长期个案每年补助金 -jw=Iyv  
annual pensionable emolument 可供计算退休金的年薪 ohyUvxvj  
annual report 年报 5Np.&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BPOWo8TqD^  
annual return 周年报表；周年申报表；每年报税表格 |O+binq  
Annual Return Rules 《周年报表规则》 hg>YOf&RG  
annual review of consumer prices 每年消费物价回顾 (6+0U1[Iz  
annual roll-forward basis 逐年延展方式 C]XD
Dr  
annual salary 年薪 bcE DjLXq  
annual statement 年度报表；年度决算表 liB>~DVC  
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 y@z#Jw<  
annuitant 年金受益人 O&0R ~<n  
annuity 年金 V!=]a^]:  
annuity contract 年金合约 1wM p3  
annuity on human life 人寿年金 7I
 
antecedent debt 先前的债项 #WG(V%f]  
ante-dated cheque 倒填日期支票 0nuFWV  
anticipated expenditure 预期开支 >y@w-,1he  
anticipated net profit 预期纯利 =
{oO9.9  
anticipated revenue 预期收入 ]_,~q@
r$  
anti-inflation measure 反通货膨胀措施 <Jk|Bmw;  
anti-inflationary stance 反通货膨胀立场 J{ Vl2P?@  
apparent deficit 表面赤字 uQNoIy J)  
apparent financial solvency 表面偿债能力 wDG4rN9x  
apparent partner 表面合伙人 ,O+7nByi[V  
application for personal assessment 个人入息课税申请书 w?C\YKF7  
application of fund 资金应用 lb('r"*.  
application to release as liquidator and to destruct the books of accounts and documents lo#,zd~  
申请免除清盘人职务及毁灭帐簿与文件 4c yv 8  
appointed actuary 委任精算师 ]9:G
3vq  
appointed auditor 委任核数师；委任审计师 WveFB%@`;  
appointed trustee 委任的受托人 td~3N,S  
appointer 委任人 8K/lpqw  
apportioned pro rata 按比例分摊 YGO@X(ej,  
apportionment 分配；分摊 |+bG~~~%j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hdB[H8Q  
apportionment formula 分摊方程式 pf_ /jR  
apportionment of estate duty 遗产税的分摊 V_kE"W)  
appraisal 估价；评估 GwULtRa/  
appreciable growth 可观增长 >vU Hf`4T  
appreciable impact 显着影响 \v_C7R;&  
appreciable increase 可观增长 "gz;Q  
appreciation 增值；升值 ^q`*!B9@  
appreciation against other currencies 相对其他货币升值 %r"GL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :Mk}Suf&H  
appreciation tax 增值税 $\ '\@3o  
appropriation 拨款；拨用；拨付 5PPpX=\  
appropriation account 拨款帐目 lUEyo.xVt  
Appropriation Bill 拨款法案 gib]#n1!p  
appropriation-in-aid system 补助拨款办法 M=A9ax  
approved assets 核准资产 ,Mc2dhq  
approved basket stock 认可一篮子证券 ap~Iz
  
approved budget 核准预算 j
lBCu(.,_  
approved charitable donation 认可慈善捐款 fLAF/#\2  
approved charitable institution 认可慈善机构 O|~'-^  
approved currency 核准货币；认可货币 Ev16xL8B  
approved estimates 核准预算 M6sDtL9l  
approved estimates of expenditure 核准开支预算 ]Yex#K   
approved overseas insurer 核准海外保险人 Hi9z<l=$  
approved overseas trust company 核准海外信托公司 sh2bhv]  
approved pooled investment fund 核准汇集投资基金 :N}KScS|Wa  
approved provident fund scheme 认可公积金计划 Cj+=9Dc  
approved provision 核准拨款 U^&Cvxc[[  
approved redeemable share 核准可赎回股份 l0{DnQA>I  
approved regional stock 认可地区性证券 MavO`m&Cg  
approved retirement scheme 认可退休金计划 h :R)KM  
approved subordinated loan 核准附属贷款 *lAdS]I  
arbitrage 套戥；套汇；套利  /GUuu  
arbitrageur 套戥者；套汇者 rR~X>+K  
arbitrary amount 临时款项 'wrpW#  
arrangement 措施；安排；协定 =1\wZuK#  
arrears 欠款 m9@n  
arrears of pay 欠付薪酬 GcW}<g}  
arrears of revenue 逾期未收税款；逾期未收的帐项 a7G2C oM8  
articles of association 组织章程；组织细则；组织章程细则 (02(:;1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~*[4DQ[\  
ascertainment of profit 确定利润 N
-E`go  
"Asia Clear" “亚洲结算系统” t8 "-zd8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P*Sip?tdE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u$8MVP  
Asian Development Fund [ADF] 亚洲发展基金 :j<JZs>`R  
Asian dollar bond 亚洲美元债券 [uQZD1<q  
Asian dollar market 亚洲美元市场 22~X~=  
Asian dollar rate 亚洲美元利率 cV,Dl`1r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {PtTPz  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1o78e2B  
asked price 沽盘；喊价；索价；卖方报价 #/<Y!qV&  
assessable income 应评税入息 8T )ELhTj  
assessable loss 应评税亏损 S=SncMO nE  
assessable profit 应评税利润 ilpZ/Rs  
assessable value 应评税值 PM!t"[@&  
assessed profit 估定利润 C)p<
M H<  
assessed value 经评估价值 a' o8n6i  
assessment 评税；评定；估价；评税单 BrMp_M  
assessment number 评税编号；估价编号 _)2TLA n3  
assessment of additional tax 补加税评税 3MJWCo-[  
assessment of performance 业绩评估；实绩评价 |o=ST  
Assessor 评税主任 luk2fi<$  
asset price bubbles 资产价格泡沫 +\vY;!^  
asset-backed securities 具资产保证的证券 14!a)Ijl  
assets accretion 资产增值 {0WIDD  
assets and liabilities 资产与负债 FKnQwX.0  
assets betterment statement 资产递增表；资产改进表 -01 1U!  
assets lending 实物放款；有抵押贷款 X3iRR{< @  
assets of the company passing on the death 死者去世时转移的公司资产 Z;SG<  
assets pledged as security for liabilities 用作负债抵押的资产 ^i)Q CDU7  
assets portfolio 资产投资组合 QYw4kD}  
assets price 资产价格 4eL54).1O  
assets quality 资产质素 ,h.Jfo54,  
assets realization 资产变现 7C7(bg,7^  
assets refinancing arrangement 资产再集资安排 mW0&uSMD  
assets securitization 资产证券化 gdFoTcHgO|  
assets situated outside Hong Kong 在香港以外地方的资产 f<4q]HCa  
assets stripping 削减资产；拆卖资产 &t|V:_?/x  
assets value 资产值 ::Q);  
assignee 承让人 NF(IF.8G  
assignment 转让；转让书；转让契 HT=Am  
assignment of interest 权益转让 ^npS==Y]!.  
assignment of letters patent and trade mark 专利证书及商标转让 $0S#d@v}  
assignment of property 物业转让；物业转让书 `e'o~oSu  
assignment right 转让权 ;@YF}%!+W  
assignor 转让人 ]op^dW1;0_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V&j.>Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {e[pSD6   
associate member 附属会员 -WBz]GW4r  
associated body corporate 相联法人团体 2{]S_. zV  
associated company 相联公司；联属公司 ?"<r9S|[O  
associated corporation 相联法团 = EChH@3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Nk7eiQ  
公认会计师公会〔英国〕 Q @OC=  
Association of Futures Exchange Brokers 香港期货经纪协会 +s(IQt  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uyRA`<&w  
association of underwriters 承保人组织 ctUF/[_w;  
assumption of control 接管 &G@-yQ  
assurance 担保；保险；转易；转易书 -=t3O#  
assurance of interest 权益的转易 A;WwS?fyQ  
at 19XX price 按一九ＸＸ年价格计算 ~UJu @M  
at a discount 按赔价计算；按贴水价格计算；打折扣 90h1e7Zc
C  
at a premium 按溢价计算；按升水价格计算 @wdB%  
at call 通知付款；按通知 Q#ZD&RZ9.  
at constant market price 按固定市价计算 o=Rqe
gL  
at constant price 按固定价格计算 $,QpSK`9i  
at cost 按成本计算 ~Riu*<  
at current market price 按当时市价计算；按现时市价计算 M$]O=2h+2  
at current price 按当时价格计算；按现时价格计算 A?;8%00  
at factor cost 按要素成本计算；按生产要素成本计算 nc\C4g  
at money-of-the-day price 按付款当日价格计算 !G"9xrr1  
at or better 按指定或较佳价位〔买卖指令〕 'Elj"Iiu  
at par 按面值计算；平价 $uFh$f  
at sight 见票即付 _D2bGZN  
at the close 按收市盘 R0hctT1j  
at the opening 按开市盘 #[U9(44,  
attestation 见证；见证条款 }rY?=I  
at-the-money option 平价期权 u$%D9Z^  
attorney 受权人；受托代表人 16[-3cJ T  
attornment 新拥有人承认书 Oa}V>a  
attributable profit 可归属利润 \Sw+]pr~  
attributable share value 可归属股份价值 =,C
9O  
Auckland Stock Exchange 奥克兰证券交易所 o1#:j?sN  
auction 拍卖 n(Q\',C  
auctioneer 拍卖商 ,h@R' f!  
audit 审计；核数 &G pA1  
Audit Commission 审计署 WBw M;S#%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0 .FHdJ<  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 W) 33;E/}  
audit review 帐目审查 oxMUW<gYd  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G+hF [b44'  
audited account 审计帐目；经审计的帐目 c>R`jb@$N  
audited annual account 经审计的周年帐目
)@<HCRQ'q  
audited balance sheet 经审计的资产负债表 WG8iTVwx  
auditor 核数师；核数主任；审计师 mZbWRqP[|_  
auditor's certificate 核数师证明书；审计师证明书 uOG-IHuF  
auditor's report 核数师报告；审计师报告 l- 1]w$ y  
Aussie bond 澳元债券 /]/>jz>  
austerity budget 紧缩预算 q6C6PPc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UK"}}nO@e  
Australia All Ordinaries Index 澳洲所有普通股票指数 jJ*@5?A  
Australian Dollar [AUD] 澳元 jF38kj3O7  
Australian Options Market 澳大利亚期权市场 n%0]V Xx#  
Australian Securities Commission 澳洲证券事务监察委员会 HBh` 2Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =mHkXHE~:  
Australian Stock Exchange 澳大利亚证券交易所 *t#s$Ga  
Austrian Schilling [ATS] 奥地利先令 zd*3R+>U'>  
authentication 认证；鉴证 k'[ S@+5  
authority to purchase 委托购买证；委购书 HDF!`  
authorization 认可；核准；授权；授权书 )YzHk ;(  
authorization by direction 指示授权 ~!
nLbK2  
authorization by instruction 指令授权 J$#h(D%  
authorization by warrant 令状授权 W NwJM  
authorization of unit trust 单位信托的认可 )%iRZ\`f  
authorized agent 指定代理人 w~kHQ%A  
authorized capital 法定资本 $^W-Wmsz  
authorized clerk 出市员 u\{qH!?t  
authorized dealer 认可交易商 Fw_ (q!  
authorized financial institution 认可财务机构 ]ZzoJ7lr  
authorized fund 认可基金 \4h>2y  
authorized fund house 获授权的基金公司；认可基金公司 \C]i|]tl  
authorized institution 认可机构 I?_E,.)[ I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *:=];1O  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 PUbaS{J7  
authorized insurer 获授权保险人；获认可承保人 hq/J6 M  
authorized investment 特准投资项目 ,M\j%3
 
authorized person 获授权人 cQ8dc+ {  
authorized representative 获授权代表 JN9^fR09G  
authorized share capital 法定股本 az0cS*@  
automated quotation system 自动报价系统 rr
|"r  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )46 0Ed  
自动交易系统〔香港期货交易所有限公司〕 BJ~ivT<  
automatic adjustment mechanism 自动调整机制 eYJ{LPo  
automatic adjustment system 自动调整系统 1#grB(p?  
Automatic Clearing House 自动票据交换所 )-=2w-ZX  
automatic exchange rates accumulation system 自动化汇率累集系统 !8.En8Z<D-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pG/ NuImA  
automatic teller machine [ATM] 自动柜员机 h^}_YaT\  
autopay 自动转帐 n vm^k  
available assets 可用资产 B,3 t`  
available fiscal reserve 现存财政储备 "Dyym<J  
available profit 可用利润 ^w>&?A'!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 p~h4\.*`  
average 平均；平均数；海损 ]bIt@GB  
average basic salary 平均基本薪金 =M/qV  
average consumer expenditure 平均消费开支；一般消费开支 NdZ)[f:2  
average cost 平均成本 S#k{e72 *  
average cost of land production 增辟土地平均成本 Y+FP  
average daily turnover 平均每日成交额 GE@uOJ6H  
average daily wage rate 平均每日工资率 [q'eENG  
average expenditure pattern 平均开支模式 b7bSTFZxC  
average growth rate 平均增长率 ,s0 9B  
average net fixed assets 固定资产平均净值 D}MoNE[r  
average of relatives 相对价格平均数 f3!n$lj  
average price 平均价格 +kM\ D~D1  
average propensity to consume 平均消费倾向；一般消费倾向 HL@TcfOe
~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3!aEClRtq  
average rate 平均率 /9pbnzn  
average revenue 平均收入；平均收益 ?1CJf>B>  
average stock 平均库存；平均存货 ZW>o5x__b  
average yearly rent 平均年租 Rb#/qkk/  
avoidance of double taxation 避免双重课税 bhYU5I 9  
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 EL7T'zJ$  
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