一些有用的会计术语(也不知道发的地方对不对)A

A: O
EhHR  
A share Ａ股；甲类股份 Do7=#|bAM  
abatement of tax 减税；减扣免税额 w|Cx>8P8@  
ABN AMRO Bank N.V. 荷兰银行 "?}uQ5f  
above-the-line expenditure 线上项目支出；经常预算支出 _ Y2 U7W  
above-the-line receipt 线上项目收入；经常预算收入 `u'bRp  
ABSA Asia Limited 南非联合亚洲有限公司 ]c)_&{:V  
absolute change 绝对数值变更 |+,[``d>"  
absolute expenditure 实际开支 pf"<!O[  
absolute guideline figure 绝对准则数字 AG6K daJ  
absolute interest 绝对权益 5r,r%{@K  
absolute order of discharge 绝对破产解除令 .10y0FL4  
absolute profit margin 绝对利润幅度 h:bru:ef  
absolute value 实值；绝对值 L{{CAB!  
absolutely vested interest 绝对既得权益 d3Di/Iej  
absorbed cost 已吸收成本；已分摊成本 )
U t5+-UK  
absorption 吸收；分摊；合并 N5U)*U'-u  
absorption rate 吸收率；摊配率；分摊率 MmTC=/j  
ACB Finance Limited 亚洲商业财务有限公司 D1s4`V -  
acceptable form of reciprocity 合理的互惠条件 .3qu9eP  
acceptable rate 适当利率；适当汇率 .Nm su+s  
acceptance agreement 承兑协议 is^pgKX  
acceptance for honour 参加承兑 b-5y9K  
acceptor 承兑人；接受人；受票人 m6mwyom.  
acceptor for honour 参加承兑人 ~g;   
accident insurance 意外保险 {MdLX.ycc)  
Accident Insurance Association of Hong Kong 香港意外保险公会 k0z&v <  
accident insurance scheme 意外保险计划
"B7`'jz  
accident year basis 意外年度基准 xG2F!WeF  
accommodation 通融；贷款 '_P\#7$!MV  
accommodation bill 通融票据；空头票据 ,zTb<g  
accommodation party 汇票代发人 H6TD@kL9Wr  
account balance 帐户余额；帐户结余 *>8ce-PV  
account book 帐簿 ZAKeEm2A  
account collected in advance 预收款项 6=hk=2]f  
account current book 往来帐簿 e 8\;t"D  
account of after-acquired property 事后取得的财产报告 Rf-
[svA  
account of defaulter 拖欠帐目 .4y>QN#VL  
account payable 应付帐款 4-GXmC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bru/AZ#de  
account receivable 应收帐款 (oz$B0HO:  
account receivable report 应收帐款报表 lK7m=[j  
account statement 结单；帐单；会计财务报表 ow'Vz Ay-  
account title 帐户名称；会计科目 * *H&+T/B  
accountant's report 会计师报告 $:s`4N^  
Accountant's Report Rules 会计师报告规则 }R4c  
accounting and auditing procedure 会计与审计程序；会计与核数程序 cE'L% Z  
Accounting Arrangements 《会计安排》 y3u+_KY-  
accounting basis 会计基础 0U/,aHvhP  
accounting by Official Receiver 破产管理署署长呈交的帐目 B@YyQ'  
Accounting Circular 《会计通告》 PCrU<J 7  
accounting class 会计类别 }G<T:(a  
accounting date 记帐日期；会计结算日期 58xnB!h\}  
accounting for money 款项核算 %(/!ljh_  
Accounting Officer 会计主任 VZn=rw  
accounting period 会计报告期；会计期 7%?jL9Vw  
accounting policy 会计政策；会计方针 _,74)l1  
accounting practice 会计惯例 ">81J5qgd  
accounting principle 会计准则 az;Q"V'6  
accounting record 会计记录 oEz%={f  
accounting report 会计报告 /t<@"BoV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BG&c
Qr  
Accounting Society of China 中国会计学会 <+j)P4O4  
accounting statement 会计报表 penlG36Q  
accounting system 会计制度；会计系统 P,S G.EFK  
accounting transaction 会计事项；帐务交易 `Pn[tuIO  
accounting treatment 会计处理 U:6W+p8  
accounting year 会计年度
5+Mdh`  
accretion 增值；添加 \VMD$zZx  
accrual 应计项目；应累算数目 Ty(@+M~-  
accrual basis 应计制；权责发生制 Q;Wj?8}  
accrual basis accounting 应计制会计；权责发生制会计 [Qt?W gPj  
accrue 应累算；应计 #L}+H!Myh  
accrued benefit 应累算利益 V D?*h  
accrued charges 应计费用 Uh1NO&i.W  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?']h%'Q  
accrued expenses 应累算费用 F1%vtk;2?  
accrued interest payable 应付利息；应计未付利息 P>Euq'ajX  
accrued interest receivable 应收利息；应计未收利息 S"mcUU}}  
accrued right 累算权益 Pl=]Srw  
accruing profit 应累算的利润 c?2MBtnu  
accumulated fiscal reserve 累积财政储备 J<gJc*Q  
accumulated profit 累积利润；滚存溢利 h&3YGCl  
accumulated reserve 累积储备 Z
Sy?T  
accumulation of surplus income 累积收益盈余 9Mp$8-=>7  
acquired assets 既得资产 g.JN_t5  
acquisition 收购；购置；取得 2?C`4AR[2H  
acquisition cost 购置成本 3VnQnd E  
acquisition expenses 购置费用 |%a4`
w  
acquisition of 100% interest 收购全部股权 ,
6^znOt  
acquisition of control 取得控制权 C`jM0Q  
acquisition of fixed assets 购置固定资产 d'6|:z9c  
acquisition of shell “买壳” w@\vHH.;V  
acquisition price 收购价 (UCK;k  
act of God 天灾 Qcjc,  
acting partner 执事合伙人 x3ERCqTR  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5l-mW0,MK  
active partner 积极参与的合伙人 YNrp}KQ  
active trading 交投活跃 J/!cGr(B~  
actual circulation 实际流通  h_d+$W5  
actual cost 实际成本 ]'~vI/p
 
actual expenditure 实际开支；实际支出 c)md  
actual income 实际入息；实际收入；实际收益 $/1c= Y@  
actual market 现货市场 f&,{XZ  
actual price 现货价；实际价格 . v@>JZC  
actual profit 实际利润 OX:O^ (-r,  
actual quotation 实盘；实际价位；实际报价 qH,l#I\CG  
actual year basis 按实际年度计算 R=Ws#'  
actuals 实货 Nr<`Z  
actuarial investigation 精算调查 @.$Xv>Jt$  
actuarial principle 精算原则 { x0t  
actuarial report 精算师报告 6C4'BCYW(  
Actuarial Society of Hong Kong 香港精算学会 +|Hioq*,t  
actuarial valuation 精算师估值 U!%!m'  
actuary 精算师 5Ky#GuC  
ad referendum agreement 暂定协议；有待覆核的协定 XNMa0  
ad valorem duty 从价税；按值征税 gkBdR +  
ad valorem duty system 从价税制

CRve.e8J  
ad valorem fee 从价费 |]Z:&[D]i  
ad valorem tariff 从价关税 v4miU;|\  
additional allowance 额外免税额 EVX{ 7%  
additional amount for unexpired risk 未过期风险的额外款额 vKwQXR~C  
additional assessable profit 补加应评税利润 Z}A%=Z\/3  
additional assessment 补加评税 0Z<I%<8bK  
additional commitment 额外承担 tj]9~eJ-  
additional commitment vote 额外承担拨款 y %$O-q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *=ZsqOHwG  
additional dependent parent allowance 供养父母额外免税额 |sZ!  
additional provision 额外拨款 l+][V'zL  
additional stamp duty 附加印花税 m@`8A  
additional tax 补加税罚款；补加税款 ,h\sF#|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0n~Zz  
adjudged bankrupt 被裁定破产 K-<^$VWh  
adjudicated bankrupt 裁定破产人 kc'pN&]r:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
X0;4_,=  
adjudication of bankruptcy 裁定破产；宣告破产 H xV#WoYKj  
adjudication of insolvency 裁定无力偿还债务 !|q<E0@w\  
adjusted actual 经调整的实数；调整后的实数 %S` v!*2  
adjusted current assets 经调整的流动资产；调整后的流动资产 YJS{i  
adjusted figure 经调整的数字；调整后的数额 GhY1k";  
adjusted liabilities 经调整的负债；调整后的负债 qrvsjYi*w  
adjusted loss 经调整的亏损；调整后的亏损 dUgrKDNyA  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Uq_j\A;c  
adjusted profit 经调整的利润；调整后的利润 '/Bidb?  
adjusted surplus 经调整的盈余额；调整后的盈余额 UmnE@H"t$\  
adjusted value 经调整的价值；调整后的价值 e6X[vc|Y}  
adjustment 调整；修订；理算〔保险〕 -"Y{$/B  
adjustment centre 调剂中心 D9mz9
   
adjustment lag 调整过程的时间差距；调整时差 j#~Jxv%n  
adjustment mechanism 调整机制 gw`B"c|  
adjustment of loss 亏损调整 Ee1LO#^_6  
adjustment process 调整过程；调整程序 ^[Ua46/"m  
adjustment range 调整幅度 )yY6rI;:  
administered exchange rate 受管制汇率 b5IA"w  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9%ii '{  
administration expenses 行政费用 FEPXuCb  
administration fee 手续费；行政费 Glq8
5S  
administration in bankruptcy 破产管理 ]nQt>R p_  
administration order 遗产管理令 r!P}u  
administrator 管理人；遗产管理人 2>-S-;i  
administrator of the estate 遗产管理人 p2J|Hl|  
admission of debt 债项承认书 
UY2X  
admission of proof 接纳债权证明 $wYtyN[  
advance 放贷款项；垫付款项；预支款项；预付款项 {Y}dv`G#Iu  
advance account 暂支帐目；预付款帐户 P+t#4J  
advance compensation 预付补偿金 V>64/  
advance from shareholder 股东垫款 ]%uZ\Q;9p  
advance pending reimbursement 预支以待日后付还 :0K8h  
advanced economy 先进经济体系 E|YdcS  
advancement 预付；预付财产 bsxTqJ  
advances warrant 垫款令 #>Y'sd5'A  
advancing 贷出 vhvdKD  
adverse balance 逆差 vQF vtwd  
adverse exchange 逆汇 GEjd7s]C  
advertisement addressed to shareholders 在报章刊登的致股东通告 VKm!Ri$  
advice for collection 托收通知书 `G1&Z]z  
advice of drawing 提款通知书；汇票通知书 !|2VWI}  
advice of payment 付款通知 .t&R>9cZ^  
Advisory Committee [Securities and Futures Commission] Mfk2mIy  
谘询委员会〔证券及期货事务监察委员会〕 T,fI BD:  
Advisory Committee on Diversification 经济多元化谘询委员会 Tj~IaU  
affidavit 誓章；遗产申报誓章 1[*UYcD  
affidavit of no receipt 述明无收款的誓章 wd
zOFDA  
affiliate 联号；联营公司；附属公司 k{tMzx]F__  
affiliated company 附属公司；联号；联营公司 I9o6k?$K  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bW#@OrsS  
affordability 负担能力 wiOgyMdx  
African Development Bank [AfDB] 非洲开发银行 Y=Z1Tdxa|  
after-acquired property 事后取得的财产 'tN25$=V&W  
after-hours dealing 市后交易 iDl;!b&V.  
after-tax profit 税后盈利；税后利润；税后溢利 AeIrr*~]B  
agency agreement 代理协议 Vh3Ijn  
agency expenses 代理机构的开支 &Gm$:T'~  
agency fee 代理费 +,:^5{9{  
Agency Law 《代理法》 Rj~  
agent 代理人；承销人 TUT][ =.=  
agent of company 公司代理人 ^1:U'jIXO  
agent's fee 代理人费；经纪费 oIGrA-T}  
aggregate 总计；总数；总体数字 ~zm7?_"@]  
aggregate amount 总款额；总额 jUj<~:Q}3o  
aggregate assets and liabilities 总体资产与负债 TGuiNobD  
aggregate at constant price 按固定价格计算的总体数字 V~GWl1#7  
aggregate demand 总需求 1%M&CX  
aggregate gross position 总持仓量
xE}VTHFo'  
aggregate limit 总限额 hA 3HVP_  
aggregate of salaries tax 合计薪俸税 SUWD]k>PH  
aggregate performance 总体表现；总体业绩 6#}93Dgv4  
aggregate supply 总体供应 L_Q#(in  
aggregate surplus 总盈余 *BD=O@  
aggregate total 整体总额 Z') pf  
aggregate value 总值；合计价值 M:E
r_,E  
aggregated basis 合计基准 |W$DVRA  
aggregated net chargeable income 合计应课税入息实额 l5Y/Ok0,  
aggregation 合并计算；合计；总和
cN! uV-e  
aggregation of incomes of husband and wife 夫妇入息合并计算 nqR?l4 DX  
aggregation of property 财产的总和 L?_7bXoD
 
agio 差价；贴水 : FAH\  
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》 Bhqft;Nuh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment UH@as  
《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》 ]DFXPV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U,/6;}  
《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》 eLwTaW !C  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;E~4)^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 NRnRMY-  
agreement for a settlement 授产协议 0U66
y6  
agreement for assignment 转让协议 )PkNWj6%y  
agreement for sale 售卖协议；买卖协议 Xf=XBoN|  
agreement for sale and purchase 买卖协议 H-rWDN#  
agreement for the payment of interest 支付利息协议 |6J ?8y  
agreement for the repayment of money 还款协议 4@ILw  
agreement of reinsurance 再保险协议 |{g+Y  
Agricultural Bank of China 中国农业银行 STfyCtS  
air passenger departure tax 飞机乘客离境税 HhA -[p  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |VOg\[f  
airport tax 机场税 D+V7hpH-  
alcohol duty 酒精税 Mv|ykJoz"  
alienation 让与；让渡；转让 &a!BD/  
alimony 生活费；赡养费 Gy1xG.yM~  
All Ordinaries Index [AOI] 所有普通股指数 u^I(Ny  
all risks 全险；综合险 s)voII&  
All Sales Record for Stock Market 《股票市场成交报告》 aI zv  
Allied Capital Resources Limited 新联财务有限公司 c_{z(W"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 pDPxl?
S  
allocation letter 拨款信件 d lH$yub  
allocation of fund 分配款项；预留款项 nM=e]qH  
allocation of profit 利润分配；溢利分配 Y**|N8e  
allocation warrant 拨款令 4!$ M q;U  
allotment 分配；配股 -7WW[ w  
allotment notice 股份配售通知；配股通知 78n=nHS  
allotment of shares 股份分配 2^~<("+w  
allowable 可获宽免；免税的 (-
7ZI"Ku  
allowable business loss 可扣除的营业亏损  R7oj#  
allowable expenses 可扣税的支出 x+? 9C  
allowance 免税额；津贴；备抵；准备金 1rw0sAuGy  
allowance for debts 债项的免税额 W]<$0  
allowance for depreciation by wear and tear 耗损折旧免税额 K.tlo^#^B[  
allowance for funeral expenses 殡殓费的免税额 "Z,q?Fc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J?)RfK|!  
allowance for repairs and outgoings 修葺及支出方面的免税额 >,C4rC+:XN  
allowance to debtor 给债务人的津贴 )g| BMmB  
alteration of capital 资本更改 8B!aO/Km  
alternate trustee 候补受托人 L;_c|\%  
amalgamation 合并 d
NY"]b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .=9s1~]  
ambit of charges 征税范围；收费范围 y$Zj?Dd#  
amended valuation 经修订的估值 N5|Rmfo1  
American Commodities Exchange 美国商品交易所 y;" n9  
American Express Bank Limited 美国运通银行 7>o.0  
American Stock Exchange 美国证券交易所 y#ON|c /  
amortization 摊销 pl*~kG=  
amount due from banks 存放银行同业的款项 rgIrr5  
amount due from banks abroad 存放海外银行同业的款项 fLN!EDq  
amount due from holding companies 控股公司欠款 6XEZ4Q
P}  
amount due from local banks 存放本港银行同业的款项 mOll5O7VW  
amount due to banks 银行同业的存款 fbrp#G71y  
amount due to banks abroad 海外银行同业的存款
1Wg-x0R  
amount due to holding companies 控股公司存款 ,zcQS-e2  
amount due to local banks 本港银行同业的存款 lw8"'0  
amount due to outport banks 外埠银行同业的存款 (J$\-a7<f  
amount for note issue 发行纸币的款额 l2v_?j-)x  
amount of bond 担保契据的款额 )!9Ifk0KH  
amount of consideration 代价款额 >(
9F  
amount of contribution 供款数额 ,7]k fB  
amount of indebtedness 负债款额 XCB?ll*^  
amount of principal of the loan 贷款本金额 |
wxGpBau  
amount of rates chargeable 应征差饷数额 OL59e%X  
amount of share capital 股本额 ofc.zwH  
amount of sums assured 承保款额 ,reJ(s  
amount of variation 变动幅度 ~ <0Z>qr  
amount of vote 拨款数额 :L?_
Y/K  
amount payable 应付款额 FD7H@L5
 
amount receivable 应收款额 hVoNw6fE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R)Q4  
analysis 分析 9V1cdb~?"T  
ancillary risk 附属风险 P=AS>N^yaL  
annual account 周年帐目；周年帐目报表；年度决算；年结 $*MCUnl  
annual accounting date 年结日期 Ob+9W  
annual allowance 每年免税额；年积金；年度津贴；年津 4Tzd; P6_  
annual balance 年度余额 !&kL9A).  
annual disposable income 每年可动用收入 ]rd/;kg.S  
annual estimates 周年预算 4C_c\;d  
annual fee 年费 huF
z97?y(  
annual general meeting 周年大会 H{ M)-  
annual growth rate 年增率；每年增长率 `%K`gYhG1  
annual long-term supplement 长期个案每年补助金 iMP  
annual pensionable emolument 可供计算退休金的年薪 Zp`T  
annual report 年报 suJ_nb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S[M4ukYK  
annual return 周年报表；周年申报表；每年报税表格 MKGS`X]<J  
Annual Return Rules 《周年报表规则》 ={(j`VSUX0  
annual review of consumer prices 每年消费物价回顾 Q}%tt=KD  
annual roll-forward basis 逐年延展方式 tgFJZA  
annual salary 年薪 /4S;QEv  
annual statement 年度报表；年度决算表 4 (?MUc  
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  aA*9,  
annuitant 年金受益人 OTvROJP  
annuity 年金 $j` $[tX6l  
annuity contract 年金合约 ( `' 8Ww  
annuity on human life 人寿年金 Id8wS!W`7  
antecedent debt 先前的债项 (ClhbfzD  
ante-dated cheque 倒填日期支票 V*n==Nb5L  
anticipated expenditure 预期开支 5vp|?-\h>  
anticipated net profit 预期纯利 A;K(J4y*  
anticipated revenue 预期收入 IFNWS,:  
anti-inflation measure 反通货膨胀措施 %Tcf6cK"  
anti-inflationary stance 反通货膨胀立场 -<f/\U  
apparent deficit 表面赤字 0Vv9BL{  
apparent financial solvency 表面偿债能力 *DeTqO65  
apparent partner 表面合伙人 HB& &  
application for personal assessment 个人入息课税申请书 <)m%*9{  
application of fund 资金应用 :{g7lTM  
application to release as liquidator and to destruct the books of accounts and documents ,4F,:w  
申请免除清盘人职务及毁灭帐簿与文件 '8`T|2  
appointed actuary 委任精算师 a_T,t'
6  
appointed auditor 委任核数师；委任审计师 vS;'}N  
appointed trustee 委任的受托人 Y)HbxFF`/  
appointer 委任人 B+VuUt{S  
apportioned pro rata 按比例分摊 tiQ;#p7%  
apportionment 分配；分摊 Fxd{ Zk`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zok D:c  
apportionment formula 分摊方程式 mMw;0/n  
apportionment of estate duty 遗产税的分摊 ma8wmQ9JR  
appraisal 估价；评估 S)\8|ym6!  
appreciable growth 可观增长 _g
|acBF  
appreciable impact 显着影响 Eek9|i"p
 
appreciable increase 可观增长 QX0Y>&$)  
appreciation 增值；升值 /lD?VE  
appreciation against other currencies 相对其他货币升值 [$\>~nj=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :iCM=k  
appreciation tax 增值税 XF,<i1ZlM  
appropriation 拨款；拨用；拨付 )q^ Bj$  
appropriation account 拨款帐目 `7Ug/R<  
Appropriation Bill 拨款法案 1$LIpx  
appropriation-in-aid system 补助拨款办法 <!x+eE`  
approved assets 核准资产 :X>DkRP  
approved basket stock 认可一篮子证券 tB6k|cPC  
approved budget 核准预算 hY;_/!_  
approved charitable donation 认可慈善捐款 8[5|_Eh+  
approved charitable institution 认可慈善机构 1M5 -pZ[D  
approved currency 核准货币；认可货币 Y(i?M~3\t  
approved estimates 核准预算 r'aY2n^O  
approved estimates of expenditure 核准开支预算 w+UV"\!G)Q  
approved overseas insurer 核准海外保险人 h8}8Lp(/'  
approved overseas trust company 核准海外信托公司 g'lT  
approved pooled investment fund 核准汇集投资基金 8OAg~mQ15(  
approved provident fund scheme 认可公积金计划 H~9=&p[Q  
approved provision 核准拨款 ?b$3ob"  
approved redeemable share 核准可赎回股份 xfHyC'?  
approved regional stock 认可地区性证券 !Tfij(91  
approved retirement scheme 认可退休金计划 F>Jg~ FD*  
approved subordinated loan 核准附属贷款 iBb
br,  
arbitrage 套戥；套汇；套利 i^|@"+  
arbitrageur 套戥者；套汇者 4,}GyVJFb`  
arbitrary amount 临时款项 MV936  
arrangement 措施；安排；协定 I-:`cON=G  
arrears 欠款 p5*lEz|$  
arrears of pay 欠付薪酬 =MSu3<y,  
arrears of revenue 逾期未收税款；逾期未收的帐项 m6n hC  
articles of association 组织章程；组织细则；组织章程细则 X%4h(7;v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :c4kBl%gJ  
ascertainment of profit 确定利润 kV)'a  
"Asia Clear" “亚洲结算系统” Fj=NiZ=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 
0'yyfz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f!g<3X{=  
Asian Development Fund [ADF] 亚洲发展基金 rihlae5Kz  
Asian dollar bond 亚洲美元债券 tV`&-
H  
Asian dollar market 亚洲美元市场 nR'#s%Kj  
Asian dollar rate 亚洲美元利率 D VwCx
^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 DP>mNE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vjTwv+B"  
asked price 沽盘；喊价；索价；卖方报价 Es;;t83p  
assessable income 应评税入息 \3^Pjx  
assessable loss 应评税亏损 I'IB_YRL4  
assessable profit 应评税利润 !<Z{@7oH  
assessable value 应评税值 Zoow*`b|$U  
assessed profit 估定利润 gMZ&,n4  
assessed value 经评估价值 u%opY<h  
assessment 评税；评定；估价；评税单 <o@)SD~K  
assessment number 评税编号；估价编号 R<g=\XO'y  
assessment of additional tax 补加税评税 Ju
J5qIal  
assessment of performance 业绩评估；实绩评价 N$Hqa^!'T  
Assessor 评税主任 &&C~@WY,r  
asset price bubbles 资产价格泡沫 eTZ`q_LfI1  
asset-backed securities 具资产保证的证券 hEOJb @:R  
assets accretion 资产增值 $FCw$+w  
assets and liabilities 资产与负债 ^Kw(&v  
assets betterment statement 资产递增表；资产改进表 Ekf2NT  
assets lending 实物放款；有抵押贷款 ;D&wh  
assets of the company passing on the death 死者去世时转移的公司资产 M[,^KJ!  
assets pledged as security for liabilities 用作负债抵押的资产 6Bdyf(t  
assets portfolio 资产投资组合 b\L)m (  
assets price 资产价格 %HE
mi;  
assets quality 资产质素 ? ).(fP  
assets realization 资产变现 #NF+UJYJ&'  
assets refinancing arrangement 资产再集资安排 # U`&jBU  
assets securitization 资产证券化 }#YQg0(  
assets situated outside Hong Kong 在香港以外地方的资产 r5)f82pQ  
assets stripping 削减资产；拆卖资产 A_Gp&acs$  
assets value 资产值 =g2\CIlVU6  
assignee 承让人 Mcb<[~m  
assignment 转让；转让书；转让契 \>[gl!B_Rr  
assignment of interest 权益转让 M9g1d7%  
assignment of letters patent and trade mark 专利证书及商标转让 AIfk"2  
assignment of property 物业转让；物业转让书 w:R]!e_6\9  
assignment right 转让权 V'yxqI?  
assignor 转让人 oZvG3_H4.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m/N(%oMWB=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 rxkBg0Z`a  
associate member 附属会员 mt.,4  
associated body corporate 相联法人团体 4`0;^K.  
associated company 相联公司；联属公司 +-k`x0v  
associated corporation 相联法团 /O"0L/hc^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gT7I9 (x!W  
公认会计师公会〔英国〕 6cZ C  
Association of Futures Exchange Brokers 香港期货经纪协会 "0Y&~q[=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "GBUQ}  
association of underwriters 承保人组织 +2(PcJR~  
assumption of control 接管 YD+QX@  
assurance 担保；保险；转易；转易书 d.1Q~&`  
assurance of interest 权益的转易 g[<uwknf  
at 19XX price 按一九ＸＸ年价格计算 A?V<l<EAm  
at a discount 按赔价计算；按贴水价格计算；打折扣 faJ8zX  
at a premium 按溢价计算；按升水价格计算 Z{16S=0  
at call 通知付款；按通知 bl9E&B/  
at constant market price 按固定市价计算 G[B*TM6$  
at constant price 按固定价格计算 Faw. GU  
at cost 按成本计算 Q }8C  
at current market price 按当时市价计算；按现时市价计算 nTQ (JDf  
at current price 按当时价格计算；按现时价格计算 &`5 :GLV  
at factor cost 按要素成本计算；按生产要素成本计算 lc-*8eS  
at money-of-the-day price 按付款当日价格计算 +{bh  
at or better 按指定或较佳价位〔买卖指令〕 Ot"(uW4$[  
at par 按面值计算；平价 dK7 ^  
at sight 见票即付 8Nv-/VQ/b  
at the close 按收市盘 ,dq`EsHg`M  
at the opening 按开市盘 {&b-}f"m  
attestation 见证；见证条款 ^)'||Ly  
at-the-money option 平价期权 ,DQ >&_D
K  
attorney 受权人；受托代表人 ],#ZPUn  
attornment 新拥有人承认书 m&{rBz0  
attributable profit 可归属利润 $q=
hcu  
attributable share value 可归属股份价值 ^:$j:w?j  
Auckland Stock Exchange 奥克兰证券交易所 5[hlg(eb  
auction 拍卖 )S"o{N3B  
auctioneer 拍卖商 dR?5$V(  
audit 审计；核数 s={X-H< 2  
Audit Commission 审计署 kfIbgya  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &A#90xzF  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 D`5: JR-{  
audit review 帐目审查 5vl2yN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 EID(M.G  
audited account 审计帐目；经审计的帐目 -kt1t@O  
audited annual account 经审计的周年帐目 _2xuzmz0  
audited balance sheet 经审计的资产负债表 2}1!WIin  
auditor 核数师；核数主任；审计师 4O9tx_<JG  
auditor's certificate 核数师证明书；审计师证明书 |Yg}WHm  
auditor's report 核数师报告；审计师报告 <`b|
L9  
Aussie bond 澳元债券 ;vZ*,q6  
austerity budget 紧缩预算 ug>]U ~0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E,Dlaq  
Australia All Ordinaries Index 澳洲所有普通股票指数 )z|_*||WU^  
Australian Dollar [AUD] 澳元 J\9jsx!WQ  
Australian Options Market 澳大利亚期权市场 `_6@3-%  
Australian Securities Commission 澳洲证券事务监察委员会 a:wJ/ p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +2f> M4q  
Australian Stock Exchange 澳大利亚证券交易所 W'8J<VBD  
Austrian Schilling [ATS] 奥地利先令 ;%lJD"yF  
authentication 认证；鉴证 HXz iDnj  
authority to purchase 委托购买证；委购书 r{c5dQ  
authorization 认可；核准；授权；授权书 il<gjlyR]L  
authorization by direction 指示授权 )E_!rR  
authorization by instruction 指令授权 _p?I{1O  
authorization by warrant 令状授权 3<yCe%I:  
authorization of unit trust 单位信托的认可 J#_\+G i  
authorized agent 指定代理人 &7JEb]1C  
authorized capital 法定资本 ">rsA&hN-  
authorized clerk 出市员 R#rh  
authorized dealer 认可交易商 t4*aVHT  
authorized financial institution 认可财务机构 oKZ[0(4<  
authorized fund 认可基金 WIhIEU7/  
authorized fund house 获授权的基金公司；认可基金公司 _q2`m  
authorized institution 认可机构 3
BuD/bs  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =2Pz$q*ub  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =/
)Mc@H
b  
authorized insurer 获授权保险人；获认可承保人 *(>F'>F1"  
authorized investment 特准投资项目 8yNRxiW:  
authorized person 获授权人 B>c
[Zg1  
authorized representative 获授权代表 ](idf(j  
authorized share capital 法定股本 99=[>Ck)G  
automated quotation system 自动报价系统 \Or]5ogT'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6uv'r;U]  
自动交易系统〔香港期货交易所有限公司〕 X:iG[iU*  
automatic adjustment mechanism 自动调整机制 %l0_PhAB  
automatic adjustment system 自动调整系统 Z%(Df3~gmm  
Automatic Clearing House 自动票据交换所 KI^q 5D ?  
automatic exchange rates accumulation system 自动化汇率累集系统 lU
>)
n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 N GX-'w  
automatic teller machine [ATM] 自动柜员机 b*9m2=6  
autopay 自动转帐 :C}KI)  
available assets 可用资产 $L $j KNwf  
available fiscal reserve 现存财政储备 S+4I[|T]Y  
available profit 可用利润 Ta!m%=8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }j]<&I}  
average 平均；平均数；海损 y81#UD9[  
average basic salary 平均基本薪金 0$Qn
#K  
average consumer expenditure 平均消费开支；一般消费开支 xV }:M  
average cost 平均成本 Wl@0TUK  
average cost of land production 增辟土地平均成本 S S7D1  
average daily turnover 平均每日成交额 x|P<F2L  
average daily wage rate 平均每日工资率 |sDG>Zq?  
average expenditure pattern 平均开支模式 T=iZ9w  
average growth rate 平均增长率 7l4InR]  
average net fixed assets 固定资产平均净值 @Wlwt+;fT  
average of relatives 相对价格平均数 i:NJ>b  
average price 平均价格 1`7]C+Pv  
average propensity to consume 平均消费倾向；一般消费倾向 +"*l2
E]5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 IDL^0:eg<.  
average rate 平均率 y'i:%n}I  
average revenue 平均收入；平均收益 bF8xQ<i~Y  
average stock 平均库存；平均存货 Q7OnhGA  
average yearly rent 平均年租 S:"z<O  
avoidance of double taxation 避免双重课税 Vb"T],N1m  
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
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