一些有用的会计术语(也不知道发的地方对不对)A

A: d(x\^z  
A share Ａ股；甲类股份 u+e{Mim  
abatement of tax 减税；减扣免税额 Y3cMC)  
ABN AMRO Bank N.V. 荷兰银行 hh)`645=x  
above-the-line expenditure 线上项目支出；经常预算支出 
nQtWvT  
above-the-line receipt 线上项目收入；经常预算收入 qIE9$7*X  
ABSA Asia Limited 南非联合亚洲有限公司 9:[ 9v  
absolute change 绝对数值变更 '8.r-`l(  
absolute expenditure 实际开支 ?.-wnz  
absolute guideline figure 绝对准则数字 eIEeb,#i  
absolute interest 绝对权益 :&rt)/I  
absolute order of discharge 绝对破产解除令 \fr~
  
absolute profit margin 绝对利润幅度 V-2(?auZd  
absolute value 实值；绝对值 VT`^W Hu  
absolutely vested interest 绝对既得权益 \0I_<  
absorbed cost 已吸收成本；已分摊成本 gNrjo=  
absorption 吸收；分摊；合并 8f4b&ah  
absorption rate 吸收率；摊配率；分摊率 L>NL:68yN  
ACB Finance Limited 亚洲商业财务有限公司 bMu+TgAT,  
acceptable form of reciprocity 合理的互惠条件 S9D<8j^  
acceptable rate 适当利率；适当汇率 ~i{(<.he  
acceptance agreement 承兑协议 AW'0,b`v  
acceptance for honour 参加承兑 _QE qk@ql  
acceptor 承兑人；接受人；受票人 &|ex`nwc0  
acceptor for honour 参加承兑人 T#Z^s~7&I  
accident insurance 意外保险 {n.PF8A5X  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z'W=\rl  
accident insurance scheme 意外保险计划 1;8UC;,  
accident year basis 意外年度基准 t%FwXaO#  
accommodation 通融；贷款 ^4hO  
accommodation bill 通融票据；空头票据 @6sqMw}  
accommodation party 汇票代发人 KYhwOGN  
account balance 帐户余额；帐户结余 [`[|l  
account book 帐簿 Tc:)- z[o  
account collected in advance 预收款项 t+G#{n  
account current book 往来帐簿 )}(^, Fo c  
account of after-acquired property 事后取得的财产报告 RnE4<Cy  
account of defaulter 拖欠帐目 rJTa  
account payable 应付帐款 EwT"uL*V;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9};8?mucr  
account receivable 应收帐款 (@VMH !3  
account receivable report 应收帐款报表 `?
@}>.  
account statement 结单；帐单；会计财务报表 u@M,qo`  
account title 帐户名称；会计科目 ]Sz:|%JP1  
accountant's report 会计师报告 e}7lBLK]*  
Accountant's Report Rules 会计师报告规则 n\'4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yYYSeH  
Accounting Arrangements 《会计安排》 B{#I:Rs9  
accounting basis 会计基础 (gU!=F?#m  
accounting by Official Receiver 破产管理署署长呈交的帐目 T/~f~Zz  
Accounting Circular 《会计通告》 Bahm]2  
accounting class 会计类别 y9GoPC`z  
accounting date 记帐日期；会计结算日期 h"Q8b}$^)  
accounting for money 款项核算 !hy-L_wL]  
Accounting Officer 会计主任 zxl@(hd  
accounting period 会计报告期；会计期 Vwf$JdK%&l  
accounting policy 会计政策；会计方针 3M7/?TMw{6  
accounting practice 会计惯例 Tv=mgH=b  
accounting principle 会计准则 uyWunpT  
accounting record 会计记录 W,n!3:7s  
accounting report 会计报告 lNh70G8^p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 AKfDXy  
Accounting Society of China 中国会计学会 ((;!<5-`s  
accounting statement 会计报表 Eyqa?$R  
accounting system 会计制度；会计系统 @n /nH?L  
accounting transaction 会计事项；帐务交易 b\!_cb~"@  
accounting treatment 会计处理 $( kF#  
accounting year 会计年度 ]:-mbgW  
accretion 增值；添加 0i>5<ej,f
 
accrual 应计项目；应累算数目 k%#E
EMh  
accrual basis 应计制；权责发生制 "Gzz4D  
accrual basis accounting 应计制会计；权责发生制会计 lgy<?LI\  
accrue 应累算；应计 Lg.gfny[(t  
accrued benefit 应累算利益 s^9Voi.y  
accrued charges 应计费用 ;[YG@-"XZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 7Q9 w?y~c  
accrued expenses 应累算费用 B
dfw
a  
accrued interest payable 应付利息；应计未付利息 xm~`7~nFR  
accrued interest receivable 应收利息；应计未收利息 An0|[uWH  
accrued right 累算权益 \?-<4Bc@  
accruing profit 应累算的利润 JFmC\  
accumulated fiscal reserve 累积财政储备 pYEMmZ?L  
accumulated profit 累积利润；滚存溢利
7xlkZF  
accumulated reserve 累积储备 Mb}QD~=M  
accumulation of surplus income 累积收益盈余 8kIks
y  
acquired assets 既得资产 2@
],ZLa  
acquisition 收购；购置；取得 ML 9' |  
acquisition cost 购置成本 Of#u  
acquisition expenses 购置费用 +TL%-On  
acquisition of 100% interest 收购全部股权
pah'>dAL  
acquisition of control 取得控制权 K@]4g49A/j  
acquisition of fixed assets 购置固定资产 T&bYa`f]  
acquisition of shell “买壳” Dml;#'IF3  
acquisition price 收购价 #:_Kws>+  
act of God 天灾 _;
y9
$"A  
acting partner 执事合伙人 Dx?,=~W9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LonxT&"!D  
active partner 积极参与的合伙人 Bkc4TO  
active trading 交投活跃 >Cp0.A:UC#  
actual circulation 实际流通 uH^-R_tQ  
actual cost 实际成本  8dA~\a  
actual expenditure 实际开支；实际支出 v{4$D~I  
actual income 实际入息；实际收入；实际收益 K5h  
actual market 现货市场 t=iIY`Md%  
actual price 现货价；实际价格 <xm7qmqI  
actual profit 实际利润 %wy.TN  
actual quotation 实盘；实际价位；实际报价 >]TWXmx/w  
actual year basis 按实际年度计算 ?l{nk5,?-Y  
actuals 实货 C{rcs'  
actuarial investigation 精算调查 hi(;;C9  
actuarial principle 精算原则 2F.;;A
b  
actuarial report 精算师报告 ADzhNfS
 
Actuarial Society of Hong Kong 香港精算学会 q?yVR3]M  
actuarial valuation 精算师估值 H*R"ntI?w  
actuary 精算师 }($5k]]clP  
ad referendum agreement 暂定协议；有待覆核的协定 tDcT%D {:  
ad valorem duty 从价税；按值征税 B9z?mt'|r)  
ad valorem duty system 从价税制 =UQ3HQD  
ad valorem fee 从价费 \}b%E'+_T  
ad valorem tariff 从价关税 vvMT}-!  
additional allowance 额外免税额 CAhXQ7w'Z  
additional amount for unexpired risk 未过期风险的额外款额 +O{*M9B  
additional assessable profit 补加应评税利润 Zu[su>\  
additional assessment 补加评税 6nvz8f3*r]  
additional commitment 额外承担 Yj49
t_$b  
additional commitment vote 额外承担拨款 qyTU8Wp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 03Ycf'W  
additional dependent parent allowance 供养父母额外免税额 (L&d!$,Dv  
additional provision 额外拨款 bI1N@
=  
additional stamp duty 附加印花税 {!L~@r  
additional tax 补加税罚款；补加税款 9Y9GwL]T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :5<UkN)R(  
adjudged bankrupt 被裁定破产 #;yZ  
adjudicated bankrupt 裁定破产人 #;e:A8IQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6bC3O4Rw  
adjudication of bankruptcy 裁定破产；宣告破产 x 9fip-  
adjudication of insolvency 裁定无力偿还债务  }my`K  
adjusted actual 经调整的实数；调整后的实数 S,UDezxg  
adjusted current assets 经调整的流动资产；调整后的流动资产 v!5 `|\  
adjusted figure 经调整的数字；调整后的数额 q0vQa  
adjusted liabilities 经调整的负债；调整后的负债 kDxFloK  
adjusted loss 经调整的亏损；调整后的亏损 u6JM]kR
  
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 rEWb"  
adjusted profit 经调整的利润；调整后的利润 Svmy(w~m  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y$_B1_  
adjusted value 经调整的价值；调整后的价值 wc4=VC"y  
adjustment 调整；修订；理算〔保险〕 0GeTSFj  
adjustment centre 调剂中心 usF.bkTp  
adjustment lag 调整过程的时间差距；调整时差 8l`*]1.W<  
adjustment mechanism 调整机制 #*
Ctwl,T  
adjustment of loss 亏损调整 4!?eRY  
adjustment process 调整过程；调整程序 wmLs/:~  
adjustment range 调整幅度 VI86KJu  
administered exchange rate 受管制汇率 ^ Ze=uP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4tBYR9|  
administration expenses 行政费用 Q;rX;p^W  
administration fee 手续费；行政费 "chDg(jMZ  
administration in bankruptcy 破产管理 e9B064  
administration order 遗产管理令 iYy1!\  
administrator 管理人；遗产管理人 S,he6zS  
administrator of the estate 遗产管理人 {`@G+JV~Jw  
admission of debt 债项承认书 |CyE5i0  
admission of proof 接纳债权证明 sPIn|d  
advance 放贷款项；垫付款项；预支款项；预付款项 a:w#s}bL  
advance account 暂支帐目；预付款帐户 &^jXEz;  
advance compensation 预付补偿金 ` Sz}`+E  
advance from shareholder 股东垫款 G 3ptx! D  
advance pending reimbursement 预支以待日后付还 NgPk&niM  
advanced economy 先进经济体系 bk[!8-b/a  
advancement 预付；预付财产 R6->t #n,  
advances warrant 垫款令 zO6oT1I  
advancing 贷出 \9T7A&  
adverse balance 逆差 P*j|.63  
adverse exchange 逆汇 3Y$GsN4ln  
advertisement addressed to shareholders 在报章刊登的致股东通告 #H~64/  
advice for collection 托收通知书 ~t~|"u"P  
advice of drawing 提款通知书；汇票通知书 ;2QP7PrSY  
advice of payment 付款通知 gB33?  
Advisory Committee [Securities and Futures Commission] ;$g?T~v7  
谘询委员会〔证券及期货事务监察委员会〕 V'gh6`v  
Advisory Committee on Diversification 经济多元化谘询委员会 5{,<j\#L  
affidavit 誓章；遗产申报誓章 W"{N Bi  
affidavit of no receipt 述明无收款的誓章 8quaXVj^a  
affiliate 联号；联营公司；附属公司 !4+<<(B=E  
affiliated company 附属公司；联号；联营公司 ox.F%)eQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $XH^~i;  
affordability 负担能力 OjA,]Gv6  
African Development Bank [AfDB] 非洲开发银行 CqC`8fD1  
after-acquired property 事后取得的财产 9\(| D#  
after-hours dealing 市后交易 Q3?F(ER@  
after-tax profit 税后盈利；税后利润；税后溢利 p]c%f2E>d  
agency agreement 代理协议 Q"#J6@  
agency expenses 代理机构的开支 fk-RV>yr  
agency fee 代理费 X:{!n({r=  
Agency Law 《代理法》 -KbYOb  
agent 代理人；承销人 !&E-}}<  
agent of company 公司代理人 f|gg  
agent's fee 代理人费；经纪费 Y'X%Aw;`  
aggregate 总计；总数；总体数字 HGg@ _9tW  
aggregate amount 总款额；总额 )4;`^]F  
aggregate assets and liabilities 总体资产与负债 BiBOr}ZQ  
aggregate at constant price 按固定价格计算的总体数字 9Mcae31  
aggregate demand 总需求 _yR^*}xJb  
aggregate gross position 总持仓量 e*1_8I#2  
aggregate limit 总限额 R4d=S4i  
aggregate of salaries tax 合计薪俸税 Tlr v={  
aggregate performance 总体表现；总体业绩 uB?ZcF}Tk  
aggregate supply 总体供应 .=; ;  
aggregate surplus 总盈余 )V9bI(v  
aggregate total 整体总额 lp8v0e
4  
aggregate value 总值；合计价值 dj%!I:Q>u  
aggregated basis 合计基准 W2!+z{:m  
aggregated net chargeable income 合计应课税入息实额 #g!.T g'  
aggregation 合并计算；合计；总和 alb.g>LNPP  
aggregation of incomes of husband and wife 夫妇入息合并计算 TA~{1_l  
aggregation of property 财产的总和 `Q,H|hp;k;  
agio 差价；贴水 *VN6cSq  
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》 a8Wwq?@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xgtR6E^k  
《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》 }Y4qS  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8q7
b_Pq1U  
《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》 HxI" 8A  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c:.eGH_f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &%Tj/Qx  
agreement for a settlement 授产协议 `M6)f?|$.  
agreement for assignment 转让协议 cB&:z)i4  
agreement for sale 售卖协议；买卖协议 \73ch  
agreement for sale and purchase 买卖协议 e96k{C`j0  
agreement for the payment of interest 支付利息协议 |EN
h)M8}r  
agreement for the repayment of money 还款协议 x,Vr=FB  
agreement of reinsurance 再保险协议 2J;g{95z  
Agricultural Bank of China 中国农业银行 FN73+-:n:j  
air passenger departure tax 飞机乘客离境税 i}?>g-(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Y<8vw d  
airport tax 机场税 /a o5FL  
alcohol duty 酒精税 U/BR*Zn]*  
alienation 让与；让渡；转让 Tm?#M&'  
alimony 生活费；赡养费 {(}By/_  
All Ordinaries Index [AOI] 所有普通股指数 Z/J y'$x  
all risks 全险；综合险 yV(\R
 
All Sales Record for Stock Market 《股票市场成交报告》 ?bu>r=oIO]  
Allied Capital Resources Limited 新联财务有限公司 :~^(g$Z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L/^I*p,  
allocation letter 拨款信件 ?z u8)U  
allocation of fund 分配款项；预留款项 ig &Y  
allocation of profit 利润分配；溢利分配 GPkpXVm  
allocation warrant 拨款令 fikkY=  
allotment 分配；配股 40 0#v|b  
allotment notice 股份配售通知；配股通知 v.5+7,4  
allotment of shares 股份分配 YK~%xo  
allowable 可获宽免；免税的 4X|zmr:A  
allowable business loss 可扣除的营业亏损 SX-iAS[<  
allowable expenses 可扣税的支出 T]p-0?=4vv  
allowance 免税额；津贴；备抵；准备金 uW3!Yg@  
allowance for debts 债项的免税额 WjqO@]P6  
allowance for depreciation by wear and tear 耗损折旧免税额 OZ!^ak  
allowance for funeral expenses 殡殓费的免税额 4E?Oky#}-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6LZ;T.0o  
allowance for repairs and outgoings 修葺及支出方面的免税额 S21,VpW\  
allowance to debtor 给债务人的津贴 t0?\l)  
alteration of capital 资本更改 POR\e|hRT]  
alternate trustee 候补受托人 VLN_w$iEq  
amalgamation 合并 !{41!O,K#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #R RRu2  
ambit of charges 征税范围；收费范围 >lM l  
amended valuation 经修订的估值 &jr3B;g!C  
American Commodities Exchange 美国商品交易所 & ZB  
American Express Bank Limited 美国运通银行 s"?3]P  
American Stock Exchange 美国证券交易所 ~y[7K{{ ;T  
amortization 摊销 =mmWl9'mJ  
amount due from banks 存放银行同业的款项 ,6W>can  
amount due from banks abroad 存放海外银行同业的款项 HUOj0T  
amount due from holding companies 控股公司欠款 B?o7e<l[  
amount due from local banks 存放本港银行同业的款项 #cLBQJq  
amount due to banks 银行同业的存款 BFW&2  
amount due to banks abroad 海外银行同业的存款 +d-NL?c  
amount due to holding companies 控股公司存款 OK gqT!  
amount due to local banks 本港银行同业的存款 jlg(drTo  
amount due to outport banks 外埠银行同业的存款 CVR3 A'  
amount for note issue 发行纸币的款额 5rUdv}.  
amount of bond 担保契据的款额 gltBC${7wZ  
amount of consideration 代价款额 @ur+;IK$  
amount of contribution 供款数额 T9q-,w/j;  
amount of indebtedness 负债款额 7j)8Djzp|  
amount of principal of the loan 贷款本金额 *HB-QIl  
amount of rates chargeable 应征差饷数额 #LN`X8Wz'  
amount of share capital 股本额 3DG_QVg^v  
amount of sums assured 承保款额 s(roJbJ_;  
amount of variation 变动幅度 S`?!G&[!>  
amount of vote 拨款数额 dGTsc/$  
amount payable 应付款额 8e"gW >f  
amount receivable 应收款额 O<W_fx8_'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -s'-eQF J  
analysis 分析 ?Pc'C  
ancillary risk 附属风险 pFz`}?c0  
annual account 周年帐目；周年帐目报表；年度决算；年结 8sK9G` k  
annual accounting date 年结日期 e<q?e}>?  
annual allowance 每年免税额；年积金；年度津贴；年津 {cw /!B  
annual balance 年度余额 q6X1P"%.  
annual disposable income 每年可动用收入 cPc</[x[W  
annual estimates 周年预算 _n\GNUA  
annual fee 年费 5QO9Q]I#_\  
annual general meeting 周年大会 ~.lPEA %%  
annual growth rate 年增率；每年增长率 _oDz-  
annual long-term supplement 长期个案每年补助金 vgN&K@hJ  
annual pensionable emolument 可供计算退休金的年薪 !FFU=f  
annual report 年报 @!d{bQd,  
Annual Report on the Consumer Price Index 《消费物价指数年报》  1ZB"EQ  
annual return 周年报表；周年申报表；每年报税表格 _8agtQ:<  
Annual Return Rules 《周年报表规则》 XHGFf_kW_N  
annual review of consumer prices 每年消费物价回顾 %GIr&V4|  
annual roll-forward basis 逐年延展方式 2T[9f;jM'  
annual salary 年薪 $a ` G  
annual statement 年度报表；年度决算表 ;mKb]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &XU
iKnNW  
annuitant 年金受益人 Yp2eBgo"  
annuity 年金 >~+ELVB&  
annuity contract 年金合约 {P#|zp4C{  
annuity on human life 人寿年金 &Z|P2dI  
antecedent debt 先前的债项 CQDkFQq-dq  
ante-dated cheque 倒填日期支票 -1ub^f
eJ,  
anticipated expenditure 预期开支 n>U5R_T  
anticipated net profit 预期纯利 U_c
*6CK  
anticipated revenue 预期收入 DkAAV9*  
anti-inflation measure 反通货膨胀措施 yyy|Pw4:Z  
anti-inflationary stance 反通货膨胀立场 ,izO{@We2{  
apparent deficit 表面赤字 6Sn.I1Wy  
apparent financial solvency 表面偿债能力 r0 uwPf  
apparent partner 表面合伙人 NSA-
}2$  
application for personal assessment 个人入息课税申请书 Tc3yS(aq  
application of fund 资金应用 liz~7RY4  
application to release as liquidator and to destruct the books of accounts and documents WvZ8/T'x  
申请免除清盘人职务及毁灭帐簿与文件 }|5Pr(I  
appointed actuary 委任精算师 c_!cv":s  
appointed auditor 委任核数师；委任审计师 5rZ  
appointed trustee 委任的受托人 t}tEvh  
appointer 委任人 G?Hdq;  
apportioned pro rata 按比例分摊 G9<X_  
apportionment 分配；分摊 /fV;^=:8c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "|KP'<8%  
apportionment formula 分摊方程式 KL Xq\{X  
apportionment of estate duty 遗产税的分摊 3>VL}Ui}  
appraisal 估价；评估 ijx0gh`~  
appreciable growth 可观增长 0>Z_*U~6  
appreciable impact 显着影响 *%@h(js  
appreciable increase 可观增长 (Px OE  
appreciation 增值；升值 Vj>8a)"B5a  
appreciation against other currencies 相对其他货币升值 \v)+.m?n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gEE\y{y  
appreciation tax 增值税 Qv/=&_6  
appropriation 拨款；拨用；拨付 *<ewS8f*6  
appropriation account 拨款帐目 *$ %a:q1U  
Appropriation Bill 拨款法案 XACm[NY_  
appropriation-in-aid system 补助拨款办法 ]-QA'Lq  
approved assets 核准资产 x0:m-C  
approved basket stock 认可一篮子证券 e'b(gD}
 
approved budget 核准预算 2x0<&Xy#P  
approved charitable donation 认可慈善捐款 hODWB&b  
approved charitable institution 认可慈善机构 'Ne@e)s9  
approved currency 核准货币；认可货币 0}quG^%_  
approved estimates 核准预算 aPbE;" f  
approved estimates of expenditure 核准开支预算 e.V:)7Uc  
approved overseas insurer 核准海外保险人 ^eYVWQ'  
approved overseas trust company 核准海外信托公司 LTx,cP  
approved pooled investment fund 核准汇集投资基金 }Y36C.@H  
approved provident fund scheme 认可公积金计划 [87,s.MK  
approved provision 核准拨款 !ff&W1@  
approved redeemable share 核准可赎回股份 $(>
+VH`l  
approved regional stock 认可地区性证券 m5Di=8  
approved retirement scheme 认可退休金计划 N7R!C)!IL  
approved subordinated loan 核准附属贷款 3"KCh\\b  
arbitrage 套戥；套汇；套利 nt7.?$  
arbitrageur 套戥者；套汇者 "vE4E|  
arbitrary amount 临时款项 t" Z6[XG  
arrangement 措施；安排；协定 :
${HQd+  
arrears 欠款 zu|\fP  
arrears of pay 欠付薪酬 (n9gkO&8"  
arrears of revenue 逾期未收税款；逾期未收的帐项
`~CQU  
articles of association 组织章程；组织细则；组织章程细则 HJYScwjQ;`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]1pIj i[  
ascertainment of profit 确定利润 |64~K\X  
"Asia Clear" “亚洲结算系统” YcK|.Mq':  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =h73s0]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 F;0}x;:>  
Asian Development Fund [ADF] 亚洲发展基金 K1!j fp  
Asian dollar bond 亚洲美元债券 V-L"gnd&2  
Asian dollar market 亚洲美元市场 %UCr;H/  
Asian dollar rate 亚洲美元利率 @A^;jk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 pOG1jI5<{8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2'MZ s]??w  
asked price 沽盘；喊价；索价；卖方报价 Ffta](Z;  
assessable income 应评税入息 7,9=uk>0\  
assessable loss 应评税亏损 M,mvys$  
assessable profit 应评税利润 L"Olwwmk  
assessable value 应评税值 Bad:no\W  
assessed profit 估定利润 mZ"4&U  
assessed value 经评估价值 `t'W2X  
assessment 评税；评定；估价；评税单 { W{
]L:  
assessment number 评税编号；估价编号  0$fpIz  
assessment of additional tax 补加税评税 6]%sFy2  
assessment of performance 业绩评估；实绩评价
*U=s\  
Assessor 评税主任 pYZ6e_j1~  
asset price bubbles 资产价格泡沫 'o>B'$  
asset-backed securities 具资产保证的证券 -"60d @.  
assets accretion 资产增值 H6 HVu |  
assets and liabilities 资产与负债 0o*8#i/)!3  
assets betterment statement 资产递增表；资产改进表 6-B|Y3)B  
assets lending 实物放款；有抵押贷款 ):_\;.L  
assets of the company passing on the death 死者去世时转移的公司资产 _1!OlQ  
assets pledged as security for liabilities 用作负债抵押的资产 j@uOOhy  
assets portfolio 资产投资组合 e@* EzvO  
assets price 资产价格 ?\s+EE&-  
assets quality 资产质素 /9pwZ%:<  
assets realization 资产变现 {w^+\]tC  
assets refinancing arrangement 资产再集资安排 dNL(G%Qj+"  
assets securitization 资产证券化 3/W'V,5G6  
assets situated outside Hong Kong 在香港以外地方的资产 /F'sb[  
assets stripping 削减资产；拆卖资产 4s{~r  
assets value 资产值 iaE^a^*
 
assignee 承让人 H{?vbqQ  
assignment 转让；转让书；转让契 g0Gf6o>2  
assignment of interest 权益转让 YRN06*hS  
assignment of letters patent and trade mark 专利证书及商标转让 v+#}rUTF  
assignment of property 物业转让；物业转让书 I5n^,@md  
assignment right 转让权 $jqq `n_  
assignor 转让人 UH-*(MfB  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @{tz:f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 8~z~_TD6m@  
associate member 附属会员 6){]1h"  
associated body corporate 相联法人团体 e-#BDN(O  
associated company 相联公司；联属公司 nWYN Np?h  
associated corporation 相联法团 E`de7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L4z ~B!uvF  
公认会计师公会〔英国〕 ww $  
Association of Futures Exchange Brokers 香港期货经纪协会 qPy1;maX
P  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kN4{13Qs*  
association of underwriters 承保人组织 64G[|" j D  
assumption of control 接管 k" PayyAC  
assurance 担保；保险；转易；转易书 5T2
CISmu  
assurance of interest 权益的转易 ah0`KxO]  
at 19XX price 按一九ＸＸ年价格计算 # ,_u_'C*!  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,-d0b0  
at a premium 按溢价计算；按升水价格计算 RA'M8:$  
at call 通知付款；按通知 $jI3
VB  
at constant market price 按固定市价计算 >$7v ;Q  
at constant price 按固定价格计算 f"SD/]q-  
at cost 按成本计算 m\r@@!  
at current market price 按当时市价计算；按现时市价计算 ![_*(8v}S  
at current price 按当时价格计算；按现时价格计算 \T:i{.i  
at factor cost 按要素成本计算；按生产要素成本计算 8xV9.4S  
at money-of-the-day price 按付款当日价格计算 $r8 ^0ZRr  
at or better 按指定或较佳价位〔买卖指令〕 qr4pR-Gdr  
at par 按面值计算；平价 yvHA7eq*"  
at sight 见票即付 LzXmb 7A  
at the close 按收市盘 %9N7Ln|%  
at the opening 按开市盘 i}mVQ\j5  
attestation 见证；见证条款 RcM/!,B  
at-the-money option 平价期权 2Mvrey)  
attorney 受权人；受托代表人 F9E<K]7K  
attornment 新拥有人承认书 CpeU5 o@  
attributable profit 可归属利润 4NzwE(  
attributable share value 可归属股份价值 -$jEfi4I  
Auckland Stock Exchange 奥克兰证券交易所 W~~7C,!  
auction 拍卖 ;HJLs2bP  
auctioneer 拍卖商 W=Mb  
audit 审计；核数 v)l8@.
 
Audit Commission 审计署 6S*exw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^O<&fD  
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〕 B9$jSD  
audit review 帐目审查 lpeEpI/gM  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (SDr!!V<  
audited account 审计帐目；经审计的帐目 uU <=d  
audited annual account 经审计的周年帐目 JedmaY06=  
audited balance sheet 经审计的资产负债表 L>9V&\  
auditor 核数师；核数主任；审计师 8WbgSY`  
auditor's certificate 核数师证明书；审计师证明书 f'-i o<.  
auditor's report 核数师报告；审计师报告 aM2l2  
Aussie bond 澳元债券 UU mTOJr  
austerity budget 紧缩预算 2w_WAdi
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8I8 F/47x  
Australia All Ordinaries Index 澳洲所有普通股票指数 $.PuK~}  
Australian Dollar [AUD] 澳元 MgOR2,cR  
Australian Options Market 澳大利亚期权市场 w' OXlR
 
Australian Securities Commission 澳洲证券事务监察委员会 I^UC&5dC  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^~@U]  
Australian Stock Exchange 澳大利亚证券交易所 g-HN  
Austrian Schilling [ATS] 奥地利先令 P+PR<ZoI{f  
authentication 认证；鉴证 Xti[[sJ
 
authority to purchase 委托购买证；委购书 O[s{ Gk'>  
authorization 认可；核准；授权；授权书 s'a/j)^  
authorization by direction 指示授权 + SFVv_
n  
authorization by instruction 指令授权 I)cFG{~L  
authorization by warrant 令状授权 Hh-+/sO~"  
authorization of unit trust 单位信托的认可 )- viGxJ@  
authorized agent 指定代理人 36
%nB*  
authorized capital 法定资本 xtE_=
5$~  
authorized clerk 出市员 sCis4gX.]  
authorized dealer 认可交易商 +!z{5:  
authorized financial institution 认可财务机构 RIXMJ7e7  
authorized fund 认可基金 RHq/JD-  
authorized fund house 获授权的基金公司；认可基金公司 Z!@~>i  
authorized institution 认可机构 XKttZOiGT  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 i;jw\ed  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ib\iT:AJ  
authorized insurer 获授权保险人；获认可承保人 YN2sdG  
authorized investment 特准投资项目 wztA3ZL*W1  
authorized person 获授权人 H!nr^l'+  
authorized representative 获授权代表 `m>*d!h=  
authorized share capital 法定股本 RGg(%.  
automated quotation system 自动报价系统 n'01Hh`0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oA7;.:3  
自动交易系统〔香港期货交易所有限公司〕 V7[zAq  
automatic adjustment mechanism 自动调整机制 LbG_z =A  
automatic adjustment system 自动调整系统 J'fQW<T4wU  
Automatic Clearing House 自动票据交换所 OQT;zqup  
automatic exchange rates accumulation system 自动化汇率累集系统 Fpa;^F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jm0- y%  
automatic teller machine [ATM] 自动柜员机 P%=#^T&`}  
autopay 自动转帐 '0uhD.|G  
available assets 可用资产 HA`@7I  
available fiscal reserve 现存财政储备 `V"sOTb  
available profit 可用利润 SWQ5fcPu  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 tqeZ#w7  
average 平均；平均数；海损 aj}sc/Qa  
average basic salary 平均基本薪金 zG9Y!
SY\-  
average consumer expenditure 平均消费开支；一般消费开支 !n$tr  
average cost 平均成本 AvSM^  
average cost of land production 增辟土地平均成本 .J.-Mm`.  
average daily turnover 平均每日成交额 I1\a[Xe8E  
average daily wage rate 平均每日工资率 CkD#/  
average expenditure pattern 平均开支模式 ;SaX;!`39+  
average growth rate 平均增长率 Y&_&s7z  
average net fixed assets 固定资产平均净值 NqEA4C  
average of relatives 相对价格平均数 dBe`p5Z  
average price 平均价格 g'=B%eO$j:  
average propensity to consume 平均消费倾向；一般消费倾向 .I'o  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c`WHNky%j  
average rate 平均率 R~jHr )0.#  
average revenue 平均收入；平均收益 IS[thbzkZ  
average stock 平均库存；平均存货 ./
D$dbu3  
average yearly rent 平均年租 IlE_@gS8  
avoidance of double taxation 避免双重课税 |- rI@2`  
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 199]WHc  
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