一些有用的会计术语(也不知道发的地方对不对)A

A: BQ(`MM@  
A share Ａ股；甲类股份 !^%b|=[  
abatement of tax 减税；减扣免税额 =619+[fK  
ABN AMRO Bank N.V. 荷兰银行 fu/v1~X  
above-the-line expenditure 线上项目支出；经常预算支出 JyV"jL   
above-the-line receipt 线上项目收入；经常预算收入 gs'(px  
ABSA Asia Limited 南非联合亚洲有限公司 Z+4J4Ka^!(  
absolute change 绝对数值变更 z`W$/tw"  
absolute expenditure 实际开支 q;U[
f6JjE  
absolute guideline figure 绝对准则数字 s;L7 _.hH@  
absolute interest 绝对权益 !GO4cbdQ  
absolute order of discharge 绝对破产解除令 rd6?;K0  
absolute profit margin 绝对利润幅度 Ood&cP'c  
absolute value 实值；绝对值 |&7l*j(\  
absolutely vested interest 绝对既得权益 cP-6O42  
absorbed cost 已吸收成本；已分摊成本 $8b/"Qm  
absorption 吸收；分摊；合并 {ES3nCL(8  
absorption rate 吸收率；摊配率；分摊率 -YYQnN  
ACB Finance Limited 亚洲商业财务有限公司 i;cqK&P;]  
acceptable form of reciprocity 合理的互惠条件 *
5 5yF`  
acceptable rate 适当利率；适当汇率 H}d&>!\}F  
acceptance agreement 承兑协议 { Uh/ ~zu  
acceptance for honour 参加承兑 FQ_4a}UOjX  
acceptor 承兑人；接受人；受票人 nlK
WZYv  
acceptor for honour 参加承兑人 0h* AtZv_  
accident insurance 意外保险 0HE@L_$;2  
Accident Insurance Association of Hong Kong 香港意外保险公会 EBJaFz'  
accident insurance scheme 意外保险计划 &
BP%~  
accident year basis 意外年度基准 s iC/k*  
accommodation 通融；贷款 #P1k5!u  
accommodation bill 通融票据；空头票据 cxVnlgq1  
accommodation party 汇票代发人 l =#uy  
account balance 帐户余额；帐户结余 {'JoVJKv  
account book 帐簿 mN,Od?q[  
account collected in advance 预收款项 f"S^:F0  
account current book 往来帐簿 )
g)X~]*  
account of after-acquired property 事后取得的财产报告 rTQrlQ:@  
account of defaulter 拖欠帐目 rZ<@MV|d  
account payable 应付帐款 TRa|}JaI"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 XB2[{XH,  
account receivable 应收帐款 zUWu5JI  
account receivable report 应收帐款报表 VCtj8hKDr  
account statement 结单；帐单；会计财务报表 HI55):Eb  
account title 帐户名称；会计科目 t!v#rn[  
accountant's report 会计师报告 GC.   
Accountant's Report Rules 会计师报告规则 XfharJ_b  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A^xDAxk  
Accounting Arrangements 《会计安排》 }k$2r3  
accounting basis 会计基础 d(<[$3.  
accounting by Official Receiver 破产管理署署长呈交的帐目 K^>+"  
Accounting Circular 《会计通告》 SD |5v*  
accounting class 会计类别 K.B!-<  
accounting date 记帐日期；会计结算日期 f/aSqhAW  
accounting for money 款项核算 qh{hpX)\D  
Accounting Officer 会计主任 4vF1  
accounting period 会计报告期；会计期 En
yx+]9  
accounting policy 会计政策；会计方针 Cjdw@v0;  
accounting practice 会计惯例 *bs
S%qD]  
accounting principle 会计准则 JHBX'1GQa  
accounting record 会计记录 C0J/FFBQ^  
accounting report 会计报告 D}OvD |<-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %8s$l'Q;  
Accounting Society of China 中国会计学会 l!
5fuB8  
accounting statement 会计报表 *>I4X=  
accounting system 会计制度；会计系统 N$i!25F`  
accounting transaction 会计事项；帐务交易 3w6}%=)$8  
accounting treatment 会计处理 _XvSe]`f`  
accounting year 会计年度 4-1=1)c*  
accretion 增值；添加 MF69n,(o  
accrual 应计项目；应累算数目 jInI%  
accrual basis 应计制；权责发生制 ,t2Mur  
accrual basis accounting 应计制会计；权责发生制会计 ~qekM>z  
accrue 应累算；应计 >NDI<9<'0}  
accrued benefit 应累算利益 zT4SI'r?f  
accrued charges 应计费用 &?59{B.mD  
accrued cumulative preference share dividend 应累算的累积优先股股息 RDGefxv  
accrued expenses 应累算费用 m`_
s_#  
accrued interest payable 应付利息；应计未付利息 xA/Ein0  
accrued interest receivable 应收利息；应计未收利息 zg>4/10P1q  
accrued right 累算权益 ?> )(;Ir9  
accruing profit 应累算的利润 hhRUC&Y%V  
accumulated fiscal reserve 累积财政储备 ()%Not
N;  
accumulated profit 累积利润；滚存溢利 eb10=Lmj  
accumulated reserve 累积储备 vf^`'  
accumulation of surplus income 累积收益盈余 ?o$ hlX  
acquired assets 既得资产 _!_%A
fz  
acquisition 收购；购置；取得 20h+^R3{Z  
acquisition cost 购置成本 =zBc@VTp  
acquisition expenses 购置费用 .Aj4?AXWc  
acquisition of 100% interest 收购全部股权 cqXP
}5  
acquisition of control 取得控制权 o>~xrV`E  
acquisition of fixed assets 购置固定资产 4}&$s  
acquisition of shell “买壳” : ZehBu  
acquisition price 收购价 O S?S$y  
act of God 天灾 @ (4$<><  
acting partner 执事合伙人 t:$^iUrx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3Q;XvrGA  
active partner 积极参与的合伙人 q#pD}Xe$  
active trading 交投活跃 *UxN~?
N|  
actual circulation 实际流通 'TwvkU"  
actual cost 实际成本 ny++U;qi  
actual expenditure 实际开支；实际支出 EUGN`t-M  
actual income 实际入息；实际收入；实际收益 s[2>r#M  
actual market 现货市场 W[BwHNxyg  
actual price 现货价；实际价格  {@E(p4W  
actual profit 实际利润 hsCts@R  
actual quotation 实盘；实际价位；实际报价 )+L.$h  
actual year basis 按实际年度计算 v2K6y|6,  
actuals 实货 ip)gI&kN`z  
actuarial investigation 精算调查 NLnfCY-h  
actuarial principle 精算原则 m0M;f+^  
actuarial report 精算师报告 3]MSS\uB  
Actuarial Society of Hong Kong 香港精算学会 &[#iM0;)W0  
actuarial valuation 精算师估值 "fH"U1Bw  
actuary 精算师 o%j[]P@4G  
ad referendum agreement 暂定协议；有待覆核的协定 e]5 n4"]D)  
ad valorem duty 从价税；按值征税 qL;u59  
ad valorem duty system 从价税制 |g)/6jG<-  
ad valorem fee 从价费 pXap<T  
ad valorem tariff 从价关税 T>P[0`*)  
additional allowance 额外免税额 `514HgR  
additional amount for unexpired risk 未过期风险的额外款额 ))9w)A@  
additional assessable profit 补加应评税利润 d,y%:F 4  
additional assessment 补加评税 Thc"QIk&4  
additional commitment 额外承担 )\3 RR.p  
additional commitment vote 额外承担拨款 D:Rr|m0Tk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QJ%[6S  
additional dependent parent allowance 供养父母额外免税额 P&$ m2^K  
additional provision 额外拨款 i!KZg74V  
additional stamp duty 附加印花税 | > t,1T.  
additional tax 补加税罚款；补加税款 D #Ku5~j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7%` \E9t  
adjudged bankrupt 被裁定破产 x )w6  
adjudicated bankrupt 裁定破产人  "o{o9.w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7c8A|E0\mF  
adjudication of bankruptcy 裁定破产；宣告破产 GeydVT-  
adjudication of insolvency 裁定无力偿还债务 jT:z#B%  
adjusted actual 经调整的实数；调整后的实数 h+d  \u  
adjusted current assets 经调整的流动资产；调整后的流动资产 I7C*P~32{n  
adjusted figure 经调整的数字；调整后的数额 Kf>]M|G c  
adjusted liabilities 经调整的负债；调整后的负债 X}5}M+'~  
adjusted loss 经调整的亏损；调整后的亏损 2N/4.  
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 C]01(UoSZ  
adjusted profit 经调整的利润；调整后的利润 UB9n7L(@c  
adjusted surplus 经调整的盈余额；调整后的盈余额 N3U.62  
adjusted value 经调整的价值；调整后的价值 \ )'`F; P  
adjustment 调整；修订；理算〔保险〕 azKiXr#_
(  
adjustment centre 调剂中心 yRdME>_L  
adjustment lag 调整过程的时间差距；调整时差
]-+%]'  
adjustment mechanism 调整机制 5vSJjhS  
adjustment of loss 亏损调整 ^hyY,X  
adjustment process 调整过程；调整程序 ]f}#&]<(T  
adjustment range 调整幅度 :*<U
Cn""  
administered exchange rate 受管制汇率 }<7S%?TY  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .z6"(?~  
administration expenses 行政费用 ~jOn)jBRZ  
administration fee 手续费；行政费 3@*orm>em  
administration in bankruptcy 破产管理 40i]I@:JK  
administration order 遗产管理令 L0QF(:F5  
administrator 管理人；遗产管理人 G9qN1q~  
administrator of the estate 遗产管理人 <n|ayxA)  
admission of debt 债项承认书 !ma%Zk  
admission of proof 接纳债权证明 jMUN|(=Y  
advance 放贷款项；垫付款项；预支款项；预付款项 y} W-OLE  
advance account 暂支帐目；预付款帐户 @b@# o  
advance compensation 预付补偿金 {wq~+O  
advance from shareholder 股东垫款
GUH-$rA  
advance pending reimbursement 预支以待日后付还 ^$VH~i&  
advanced economy 先进经济体系 kaG@T,pH(  
advancement 预付；预付财产 #=V[vbTY  
advances warrant 垫款令 EG;y@\]  
advancing 贷出 "> ]{t[Ib  
adverse balance 逆差 Jb1L[sT2  
adverse exchange 逆汇 c7R<5f  
advertisement addressed to shareholders 在报章刊登的致股东通告 tQYkH$e`/{  
advice for collection 托收通知书 >u=Dc.lX  
advice of drawing 提款通知书；汇票通知书 @SX-=Nr  
advice of payment 付款通知 XhEJF !  
Advisory Committee [Securities and Futures Commission] 8}_M1w6v  
谘询委员会〔证券及期货事务监察委员会〕 |9*8u>|RC  
Advisory Committee on Diversification 经济多元化谘询委员会 Yn+d!w<3:  
affidavit 誓章；遗产申报誓章 @;1Ym\zc  
affidavit of no receipt 述明无收款的誓章 %Ix   
affiliate 联号；联营公司；附属公司 2}<_l 2  
affiliated company 附属公司；联号；联营公司
H7Y :l0b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \YMe&[C:o  
affordability 负担能力 >"?jW@|g  
African Development Bank [AfDB] 非洲开发银行 WH^^.^(i  
after-acquired property 事后取得的财产 [PP&}.k4"  
after-hours dealing 市后交易 d(!g9H  
after-tax profit 税后盈利；税后利润；税后溢利 {I^@BW-  
agency agreement 代理协议 o>Faq+@  
agency expenses 代理机构的开支 JC#M,j2  
agency fee 代理费 2
T&n6t$p  
Agency Law 《代理法》 zg+6< .
Sf  
agent 代理人；承销人 U,7O{YM  
agent of company 公司代理人 7^<{aE:  
agent's fee 代理人费；经纪费 :SJxG&Pm=~  
aggregate 总计；总数；总体数字 ww#]i&6  
aggregate amount 总款额；总额 qC:QY6g$N  
aggregate assets and liabilities 总体资产与负债 d,+a}eTP'  
aggregate at constant price 按固定价格计算的总体数字 =,w(D~ps  
aggregate demand 总需求 Zv|TvlyT"  
aggregate gross position 总持仓量 Tk~Y  
aggregate limit 总限额 ;'i>^zX`  
aggregate of salaries tax 合计薪俸税 i8Xz'Sw07  
aggregate performance 总体表现；总体业绩 O+ghw1/  
aggregate supply 总体供应 T6^H%;G  
aggregate surplus 总盈余 fMluVND  
aggregate total 整体总额 2Sb68hJIE  
aggregate value 总值；合计价值 ==]BrhZK  
aggregated basis 合计基准 dh0nB  
aggregated net chargeable income 合计应课税入息实额 I:=rwnd  
aggregation 合并计算；合计；总和 E=$li  
aggregation of incomes of husband and wife 夫妇入息合并计算 u [Dz~  
aggregation of property 财产的总和 ,.,spoV  
agio 差价；贴水 zkb[u
"  
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!k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -POsbb>  
《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》 P,W(9&KM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Rn9e#_Az  
《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》 \6L,jSoBl  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d]r?mnN W  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .u3Z*+  
agreement for a settlement 授产协议 +rWcfXOHM  
agreement for assignment 转让协议 eo&^~OVT  
agreement for sale 售卖协议；买卖协议 5v_vv'~  
agreement for sale and purchase 买卖协议 k^Qd%;bdF  
agreement for the payment of interest 支付利息协议 hUP?r/B  
agreement for the repayment of money 还款协议 \m%Z;xKG  
agreement of reinsurance 再保险协议 'izv[{!n{  
Agricultural Bank of China 中国农业银行 1Rd2Xb  
air passenger departure tax 飞机乘客离境税 CAbR+y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Y{D?
&x%yq  
airport tax 机场税 PUbfQg  
alcohol duty 酒精税 {'NXJ!I;t  
alienation 让与；让渡；转让 8{DW$ZtR  
alimony 生活费；赡养费 b-
?d(-  
All Ordinaries Index [AOI] 所有普通股指数 3{H&{@Q  
all risks 全险；综合险 i#KY'"P  
All Sales Record for Stock Market 《股票市场成交报告》 GAU7w"sE  
Allied Capital Resources Limited 新联财务有限公司 kHz?vVE/l  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 b"pN;v  
allocation letter 拨款信件 4)Ab]CdD  
allocation of fund 分配款项；预留款项 HyYol*  
allocation of profit 利润分配；溢利分配 ["0DXm%t  
allocation warrant 拨款令 +N2R'Phv  
allotment 分配；配股 E++3GagdiD  
allotment notice 股份配售通知；配股通知 W4&Itj  
allotment of shares 股份分配 7 0Wy]8<P  
allowable 可获宽免；免税的 qlm7eS"sy  
allowable business loss 可扣除的营业亏损 ZfVw33z  
allowable expenses 可扣税的支出 =z*SzG  
allowance 免税额；津贴；备抵；准备金 e!N%  
allowance for debts 债项的免税额 V\*J"ZP&  
allowance for depreciation by wear and tear 耗损折旧免税额 ->rudR
Q  
allowance for funeral expenses 殡殓费的免税额 d$B+xW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KMP[
Ledr  
allowance for repairs and outgoings 修葺及支出方面的免税额 4Ul*`/d  
allowance to debtor 给债务人的津贴 jZR2Nx}16  
alteration of capital 资本更改 =;{8)m  
alternate trustee 候补受托人 zb. ^p X  
amalgamation 合并 (sp{.bU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ffG1QvC|M  
ambit of charges 征税范围；收费范围 ks7id[~&iY  
amended valuation 经修订的估值 3B5 `Y  
American Commodities Exchange 美国商品交易所 Z> <,t~o}  
American Express Bank Limited 美国运通银行 @r]1;KG  
American Stock Exchange 美国证券交易所 /E^j}H{  
amortization 摊销 m+3]RIr&A  
amount due from banks 存放银行同业的款项 HE@P<  
amount due from banks abroad 存放海外银行同业的款项 =VGRM#+D  
amount due from holding companies 控股公司欠款 PMZ*ECIJU  
amount due from local banks 存放本港银行同业的款项 seiE2F[  
amount due to banks 银行同业的存款 .6A{   
amount due to banks abroad 海外银行同业的存款 T)mh  
amount due to holding companies 控股公司存款 7VW/v4n  
amount due to local banks 本港银行同业的存款 qJK-HF:#  
amount due to outport banks 外埠银行同业的存款 ?7dV:]%~2  
amount for note issue 发行纸币的款额 PBb'`PV  
amount of bond 担保契据的款额 rqEP!S^  
amount of consideration 代价款额 UQO?hZ!y/.  
amount of contribution 供款数额 xM13OoU  
amount of indebtedness 负债款额 >x
8~?)7z  
amount of principal of the loan 贷款本金额 1?{w~cF}  
amount of rates chargeable 应征差饷数额 lin  
amount of share capital 股本额 7
'RU\0QG  
amount of sums assured 承保款额 N >k,"=N/  
amount of variation 变动幅度 r<pt_Cd  
amount of vote 拨款数额 /_i]bM7W  
amount payable 应付款额 4IXa[xAm  
amount receivable 应收款额 D)bR-a_^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FB n . 4  
analysis 分析 ~`<_xIvrq  
ancillary risk 附属风险 Kgb<uXk  
annual account 周年帐目；周年帐目报表；年度决算；年结 B+lnxr0t  
annual accounting date 年结日期 ni-4~k  
annual allowance 每年免税额；年积金；年度津贴；年津 wj9Hh  
annual balance 年度余额 =po5Q6@i  
annual disposable income 每年可动用收入 [t"#4[  
annual estimates 周年预算 9iN}v
 
annual fee 年费 hEAP,)>F  
annual general meeting 周年大会 YQaL)t$0  
annual growth rate 年增率；每年增长率 (5>IF,}!L  
annual long-term supplement 长期个案每年补助金 Vc&xXtm[v  
annual pensionable emolument 可供计算退休金的年薪 =z9FjK  
annual report 年报 a]=j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I ka V g L  
annual return 周年报表；周年申报表；每年报税表格 A2"$B\j1  
Annual Return Rules 《周年报表规则》 X_#,5t=7  
annual review of consumer prices 每年消费物价回顾 \<x{U3q5  
annual roll-forward basis 逐年延展方式 _Sult;y"u  
annual salary 年薪 '/@i} digf  
annual statement 年度报表；年度决算表 4H hQzVM{  
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 uY:u[  
annuitant 年金受益人 ..yLtqos  
annuity 年金 1VB{dgr  
annuity contract 年金合约 7jYW3  
annuity on human life 人寿年金 3/*<i  
antecedent debt 先前的债项 e! 0Y`lQ  
ante-dated cheque 倒填日期支票 #RP7?yGM,  
anticipated expenditure 预期开支 89[OaT_hs  
anticipated net profit 预期纯利 MJG)fFl]O  
anticipated revenue 预期收入 jT:kk  
anti-inflation measure 反通货膨胀措施 d5 U+]g  
anti-inflationary stance 反通货膨胀立场 rM)-$dZ  
apparent deficit 表面赤字 ,{g B$8z^  
apparent financial solvency 表面偿债能力 ,dSP%?vV  
apparent partner 表面合伙人 ){"-J&@?  
application for personal assessment 个人入息课税申请书 )}4xmf@gl  
application of fund 资金应用 5+Hw @CY3  
application to release as liquidator and to destruct the books of accounts and documents U[c
^xz&  
申请免除清盘人职务及毁灭帐簿与文件 crRYgr  
appointed actuary 委任精算师 A IsXu"  
appointed auditor 委任核数师；委任审计师 )U:W 9%  
appointed trustee 委任的受托人 |v= */
e  
appointer 委任人 'L ]k\GO  
apportioned pro rata 按比例分摊 H1a<&7  
apportionment 分配；分摊 ~19&s
~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @1+({u#B  
apportionment formula 分摊方程式 }y
MAs  
apportionment of estate duty 遗产税的分摊 K)TMr"j\  
appraisal 估价；评估 W3Dtt-)E  
appreciable growth 可观增长 h
V[=  
appreciable impact 显着影响 2JLXDkZ  
appreciable increase 可观增长 :DR}lOi`  
appreciation 增值；升值 AOR(1Qyo  
appreciation against other currencies 相对其他货币升值 .dl4f"k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y<*/\]t9L[  
appreciation tax 增值税 D|X@aUp8}  
appropriation 拨款；拨用；拨付 !&@
!:=X,  
appropriation account 拨款帐目 mNnt9F3Eq  
Appropriation Bill 拨款法案 ,|Lf6k  
appropriation-in-aid system 补助拨款办法 wsyAq'%L  
approved assets 核准资产 9xIz[`)i.  
approved basket stock 认可一篮子证券 Nt P=m @  
approved budget 核准预算 v="2p8@F  
approved charitable donation 认可慈善捐款 -+Ab[  
approved charitable institution 认可慈善机构 `HJRXoLySW  
approved currency 核准货币；认可货币 H<bB@(i  
approved estimates 核准预算 zua
=E2  
approved estimates of expenditure 核准开支预算 EmubpUS;  
approved overseas insurer 核准海外保险人 +
N>&b%  
approved overseas trust company 核准海外信托公司 i9quP"<9  
approved pooled investment fund 核准汇集投资基金 A"R5Fd%6pc  
approved provident fund scheme 认可公积金计划 9ZXEy }q57  
approved provision 核准拨款 B3-;]6  
approved redeemable share 核准可赎回股份 +6+!M_0wA  
approved regional stock 认可地区性证券 PxiJ R[a  
approved retirement scheme 认可退休金计划 I.RmBUq):s  
approved subordinated loan 核准附属贷款 <-K'9ut,  
arbitrage 套戥；套汇；套利 "I)`gy&  
arbitrageur 套戥者；套汇者 0ntf%#2{  
arbitrary amount 临时款项 QzX|c&&>u2  
arrangement 措施；安排；协定 CiTjRJ-ZW)  
arrears 欠款 |%xgob  
arrears of pay 欠付薪酬 KL6FmL)HH  
arrears of revenue 逾期未收税款；逾期未收的帐项 9#ZR0t.cY  
articles of association 组织章程；组织细则；组织章程细则 D_)n\(3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X!ad~bt  
ascertainment of profit 确定利润 !pG_MO  
"Asia Clear" “亚洲结算系统” tv8}O([  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?^z.WQ|f@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6N {|;R@2  
Asian Development Fund [ADF] 亚洲发展基金 1.y|bB+kB  
Asian dollar bond 亚洲美元债券 !e0~|8  
Asian dollar market 亚洲美元市场 Jx_BjkF  
Asian dollar rate 亚洲美元利率 J'no{3Ktz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 l
=?G"1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *='J>z.]  
asked price 沽盘；喊价；索价；卖方报价 )Me$BK>  
assessable income 应评税入息 z6f N)kw  
assessable loss 应评税亏损 ^ ;XJG9a0\  
assessable profit 应评税利润 u?+i5=N9{  
assessable value 应评税值 zs@xw@  
assessed profit 估定利润 \c.MIDp"  
assessed value 经评估价值 '#p2v'A  
assessment 评税；评定；估价；评税单 eJ O+MurO  
assessment number 评税编号；估价编号 N% W298  
assessment of additional tax 补加税评税 `X ;2lgL  
assessment of performance 业绩评估；实绩评价 j`A3N7;  
Assessor 评税主任 _6k ej#o8  
asset price bubbles 资产价格泡沫 B6gn(w3  
asset-backed securities 具资产保证的证券 "hi)p9 _cR  
assets accretion 资产增值 ,U^V]
jC  
assets and liabilities 资产与负债 !<2%N3l  
assets betterment statement 资产递增表；资产改进表 L?slIGp%-  
assets lending 实物放款；有抵押贷款 896oz>  
assets of the company passing on the death 死者去世时转移的公司资产 bw& U[|A0%  
assets pledged as security for liabilities 用作负债抵押的资产 />q?H)6  
assets portfolio 资产投资组合 WY 'Qhi
eH  
assets price 资产价格 a
S,M=uqqK  
assets quality 资产质素 Q"2J2211  
assets realization 资产变现 Oj? |g_  
assets refinancing arrangement 资产再集资安排 Oj~4uT&"  
assets securitization 资产证券化 JNZ
O7s  
assets situated outside Hong Kong 在香港以外地方的资产 vv% o+r-t  
assets stripping 削减资产；拆卖资产 <+\ w.!  
assets value 资产值 ltH?Ew<
]  
assignee 承让人 "g=g' W#  
assignment 转让；转让书；转让契 ] 3UlF'{  
assignment of interest 权益转让 )ir*\<6Y=  
assignment of letters patent and trade mark 专利证书及商标转让 _2N7E#m"S  
assignment of property 物业转让；物业转让书 y>YQx\mK
 
assignment right 转让权 +P5\N,,7R  
assignor 转让人 PUJkC  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {InD/l'v6n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N& 683z  
associate member 附属会员 ]6BV`r]  
associated body corporate 相联法人团体 8+yCP_Y4  
associated company 相联公司；联属公司 V+'C71-P  
associated corporation 相联法团 y/(60H,{{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?7]UbtW[  
公认会计师公会〔英国〕 ft"t  
Association of Futures Exchange Brokers 香港期货经纪协会 8'}D/4MUr  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 n 9X:s?B/  
association of underwriters 承保人组织 @j/|U04_Z  
assumption of control 接管 "f5neW  
assurance 担保；保险；转易；转易书 %{*A@jQsg  
assurance of interest 权益的转易 <bbC&O\  
at 19XX price 按一九ＸＸ年价格计算 9J $"Qt5;6  
at a discount 按赔价计算；按贴水价格计算；打折扣 }Jr!aM'  
at a premium 按溢价计算；按升水价格计算 9yrSCDu00  
at call 通知付款；按通知 W#@Mx  
at constant market price 按固定市价计算 eF%>5  
at constant price 按固定价格计算 V9%!B3Sb  
at cost 按成本计算 p}:"@6
  
at current market price 按当时市价计算；按现时市价计算 []I_r=  
at current price 按当时价格计算；按现时价格计算 zlhHSyK  
at factor cost 按要素成本计算；按生产要素成本计算 KdTDBC  
at money-of-the-day price 按付款当日价格计算 CL)*cu6zG  
at or better 按指定或较佳价位〔买卖指令〕 RP1sQ6$
 
at par 按面值计算；平价 {
)L*\r
 
at sight 见票即付 }
F<=  
at the close 按收市盘 )U5Ba^"fI  
at the opening 按开市盘 abgAUg)  
attestation 见证；见证条款 DbIn3/WNe  
at-the-money option 平价期权 W~i599!v  
attorney 受权人；受托代表人 =(cfo_B@K  
attornment 新拥有人承认书 ZKp9k6  
attributable profit 可归属利润 |iLf;8_:  
attributable share value 可归属股份价值 l =Is-N`  
Auckland Stock Exchange 奥克兰证券交易所 ~M?^T$5  
auction 拍卖 (S)jV0  
auctioneer 拍卖商 *<"#1H/q  
audit 审计；核数 +{dJGPoY]p  
Audit Commission 审计署 __OH gp 1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] o_@6R"|  
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〕 =_:Mx'7  
audit review 帐目审查 ["7]EW\!:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +F@ZVMp  
audited account 审计帐目；经审计的帐目 :|PI_ $4H  
audited annual account 经审计的周年帐目 d"U'\ID2y  
audited balance sheet 经审计的资产负债表 3Q\k!$zq  
auditor 核数师；核数主任；审计师 xwjiNJ Gj  
auditor's certificate 核数师证明书；审计师证明书 e]k\dj;,^%  
auditor's report 核数师报告；审计师报告 >tQ$V<YB
 
Aussie bond 澳元债券 1h,m  
austerity budget 紧缩预算 (D~NW*,9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 l37) Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 4E 32DG*  
Australian Dollar [AUD] 澳元 OZn40"`  
Australian Options Market 澳大利亚期权市场 vL ]z3  
Australian Securities Commission 澳洲证券事务监察委员会 ,he1WjL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `Dp_c&9]  
Australian Stock Exchange 澳大利亚证券交易所 h4geoC_W2  
Austrian Schilling [ATS] 奥地利先令 ^"!)p2=  
authentication 认证；鉴证 Dxp.b$0t  
authority to purchase 委托购买证；委购书 -hpC8YS  
authorization 认可；核准；授权；授权书 v~`'!N8  
authorization by direction 指示授权 sB+ B,DF  
authorization by instruction 指令授权 \_|g}&}6Y  
authorization by warrant 令状授权 hreG5g9{  
authorization of unit trust 单位信托的认可 gl>%ADOB@  
authorized agent 指定代理人 .0b4"0~T6  
authorized capital 法定资本 </-aG[Fi  
authorized clerk 出市员 ibL   
authorized dealer 认可交易商 Zy&?.d[z  
authorized financial institution 认可财务机构 W~Ae&gcn#  
authorized fund 认可基金 ipH'}~=ID  
authorized fund house 获授权的基金公司；认可基金公司 dQ`=CIr  
authorized institution 认可机构 I6lWB(H!u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e{E8_2d  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 CEl9/"0s6  
authorized insurer 获授权保险人；获认可承保人 @0&KM|+  
authorized investment 特准投资项目 >^TcO  
authorized person 获授权人 .F^372hH3  
authorized representative 获授权代表 Su*f`~G];  
authorized share capital 法定股本 fA" VLQE  
automated quotation system 自动报价系统 6#upBF:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,]H2F']4Z  
自动交易系统〔香港期货交易所有限公司〕 @l %x;`E  
automatic adjustment mechanism 自动调整机制 owKOH{otf  
automatic adjustment system 自动调整系统 ?CSv
;:  
Automatic Clearing House 自动票据交换所 WNcJ710k27  
automatic exchange rates accumulation system 自动化汇率累集系统 .ovG_O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 z 8y.@<6  
automatic teller machine [ATM] 自动柜员机 ? uu,w  
autopay 自动转帐 mT&?DZ9<  
available assets 可用资产 ~d"9?K^#  
available fiscal reserve 现存财政储备 7x//4G   
available profit 可用利润 o3,}X@p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 J e.%-7f  
average 平均；平均数；海损 0.z\YTZ9  
average basic salary 平均基本薪金 H}PZJf_E  
average consumer expenditure 平均消费开支；一般消费开支 ;Yu|LaI\<m  
average cost 平均成本 'v0(ki#  
average cost of land production 增辟土地平均成本 m ^'!  
average daily turnover 平均每日成交额 g\Akf  
average daily wage rate 平均每日工资率 <}('w/  
average expenditure pattern 平均开支模式 "pTU&He  
average growth rate 平均增长率
qj1Fj  
average net fixed assets 固定资产平均净值 ?AYb@&%  
average of relatives 相对价格平均数 Kw87 0n<  
average price 平均价格 :7[4wQDt4  
average propensity to consume 平均消费倾向；一般消费倾向 'j'G4P_G  
average propensity to save 平均储蓄倾向；一般储蓄倾向 u}eLf'^ZCe  
average rate 平均率 N-YCOSUu  
average revenue 平均收入；平均收益 1g>>{ y  
average stock 平均库存；平均存货 Apbgm[m|{  
average yearly rent 平均年租 )JXy>q#  
avoidance of double taxation 避免双重课税 iCNJ%AZH  
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 :b"&Rc&s.  
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