一些有用的会计术语(也不知道发的地方对不对)A

A: gjs-j{*  
A share Ａ股；甲类股份 pkM32v-  
abatement of tax 减税；减扣免税额 .y'OoDe  
ABN AMRO Bank N.V. 荷兰银行 K}$PIW  
above-the-line expenditure 线上项目支出；经常预算支出 ev+NKUi=  
above-the-line receipt 线上项目收入；经常预算收入 #Io#OG<7b  
ABSA Asia Limited 南非联合亚洲有限公司 ||_F /AD  
absolute change 绝对数值变更 >|rL0  
absolute expenditure 实际开支 ^Cak/5^K  
absolute guideline figure 绝对准则数字 A"P1B]  
absolute interest 绝对权益 d3 N %V.w  
absolute order of discharge 绝对破产解除令 5aWKyXBIx  
absolute profit margin 绝对利润幅度 z&-`<uV~  
absolute value 实值；绝对值 ''WX  
absolutely vested interest 绝对既得权益 NuXU2w~  
absorbed cost 已吸收成本；已分摊成本 oYqC"g&4Z  
absorption 吸收；分摊；合并 "\V:W%23W{  
absorption rate 吸收率；摊配率；分摊率 hA~}6Qn  
ACB Finance Limited 亚洲商业财务有限公司 .t}nznh  
acceptable form of reciprocity 合理的互惠条件 KztF#[64W^  
acceptable rate 适当利率；适当汇率 lL83LhE}<  
acceptance agreement 承兑协议 PB9<jj;  
acceptance for honour 参加承兑 WK<pZ *x  
acceptor 承兑人；接受人；受票人 @yek6E&9  
acceptor for honour 参加承兑人 GvVuFS>y  
accident insurance 意外保险 YE-kdzff
 
Accident Insurance Association of Hong Kong 香港意外保险公会 Dk7"#q@kx  
accident insurance scheme 意外保险计划 E3KPjK  
accident year basis 意外年度基准 SE/@li  
accommodation 通融；贷款 _p~ `nQ=7  
accommodation bill 通融票据；空头票据 2O
Zdj  
accommodation party 汇票代发人 _e-a>y  
account balance 帐户余额；帐户结余 p4el9O&-tV  
account book 帐簿 2<J82(4j  
account collected in advance 预收款项 M.l;!U!}  
account current book 往来帐簿 Ao]F
_hZ  
account of after-acquired property 事后取得的财产报告 0um
fC  
account of defaulter 拖欠帐目 e~}+.B0  
account payable 应付帐款 \(A>~D8Fo  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'i@Y #F%D  
account receivable 应收帐款 Fm2t:,=  
account receivable report 应收帐款报表 dA_s7),  
account statement 结单；帐单；会计财务报表 Sa@Xh,y Z  
account title 帐户名称；会计科目 ZERd#7@m+  
accountant's report 会计师报告 %Ajf|Go0/G  
Accountant's Report Rules 会计师报告规则 lc/2!:g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]9x30UXLwD  
Accounting Arrangements 《会计安排》 Nls|R  
accounting basis 会计基础 55[K[K  
accounting by Official Receiver 破产管理署署长呈交的帐目 vR`KRI`{  
Accounting Circular 《会计通告》 MZ+"Arzb  
accounting class 会计类别 T$q]iSgu  
accounting date 记帐日期；会计结算日期 $4eogI7N>w  
accounting for money 款项核算 xW^<.@Agm  
Accounting Officer 会计主任 oZzE.Q1T  
accounting period 会计报告期；会计期 xAoozDj  
accounting policy 会计政策；会计方针 z#-&MJ  
accounting practice 会计惯例 t qER;L  
accounting principle 会计准则
^y h  
accounting record 会计记录 c(eu[vj:  
accounting report 会计报告 r
icDP 9#a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VX- f~  
Accounting Society of China 中国会计学会 0_Y;r{3m"  
accounting statement 会计报表 _mn4z+  
accounting system 会计制度；会计系统 I 4EocM=  
accounting transaction 会计事项；帐务交易 z3$PrK%  
accounting treatment 会计处理 EoY570PN  
accounting year 会计年度 ]w')~yk  
accretion 增值；添加 [}VEDx
 
accrual 应计项目；应累算数目 )@sz\yI%U  
accrual basis 应计制；权责发生制 +V0uHpm  
accrual basis accounting 应计制会计；权责发生制会计 vu*08<M~i|  
accrue 应累算；应计 WM"I r1  
accrued benefit 应累算利益 czT$mKj3  
accrued charges 应计费用 w.V8-9{  
accrued cumulative preference share dividend 应累算的累积优先股股息 H-S28%.  
accrued expenses 应累算费用 =6%0pu]0  
accrued interest payable 应付利息；应计未付利息 Eu0_/{:  
accrued interest receivable 应收利息；应计未收利息 8d>OtDLa  
accrued right 累算权益 &-{4JSII  
accruing profit 应累算的利润 <Z
nA
Ph  
accumulated fiscal reserve 累积财政储备 t<`BaU  
accumulated profit 累积利润；滚存溢利 5&VLq  
accumulated reserve 累积储备 aFbA=6  
accumulation of surplus income 累积收益盈余 IYrO;GQ  
acquired assets 既得资产 v0HFW%YJ^J  
acquisition 收购；购置；取得 N8!B2uPQ  
acquisition cost 购置成本 q_I''L  
acquisition expenses 购置费用 "%sW/ph  
acquisition of 100% interest 收购全部股权 ~+|p.(I  
acquisition of control 取得控制权 cy? EX~s4  
acquisition of fixed assets 购置固定资产 MbJV)*Q  
acquisition of shell “买壳” /]vg_&)=  
acquisition price 收购价 19lx;^b  
act of God 天灾 Dui<$jl0b  
acting partner 执事合伙人 J M`uIVnNA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 uL1-@D,  
active partner 积极参与的合伙人 D!y Cnq=8  
active trading 交投活跃 #kxg|G[Ol  
actual circulation 实际流通 u'iOa  
actual cost 实际成本 }F\0Bl&  
actual expenditure 实际开支；实际支出 ap=_odW~p  
actual income 实际入息；实际收入；实际收益 /*8"S mte  
actual market 现货市场 8" \>1{^  
actual price 现货价；实际价格 'g$|:bw/  
actual profit 实际利润
V862(y  
actual quotation 实盘；实际价位；实际报价 \BS^="AcpP  
actual year basis 按实际年度计算 0lW}l9
}'-  
actuals 实货 x0 j$]$  
actuarial investigation 精算调查 g#H#i~E^  
actuarial principle 精算原则 p;C`n)7P7  
actuarial report 精算师报告 0z%]HlPg  
Actuarial Society of Hong Kong 香港精算学会 |}#Rn`*2y  
actuarial valuation 精算师估值 3ldOOQW%  
actuary 精算师 -\r*D#aHBN  
ad referendum agreement 暂定协议；有待覆核的协定 q3 9RD  
ad valorem duty 从价税；按值征税 "Z,'NL>&  
ad valorem duty system 从价税制 O!;!amvz  
ad valorem fee 从价费 44cyD _(  
ad valorem tariff 从价关税 =b6Q2s,i  
additional allowance 额外免税额 \.}* s]6  
additional amount for unexpired risk 未过期风险的额外款额 5Rc 5/m  
additional assessable profit 补加应评税利润 ?}O\'Fa8
 
additional assessment 补加评税 7$/ O{GBJ  
additional commitment 额外承担 k%.IIVRx  
additional commitment vote 额外承担拨款 S=o Ab&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j'v2m
6/  
additional dependent parent allowance 供养父母额外免税额 OI1&Z4Lx  
additional provision 额外拨款 t\'URpa+5%  
additional stamp duty 附加印花税 3VcG /rf  
additional tax 补加税罚款；补加税款 I]zCsT.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )|*HkdF`  
adjudged bankrupt 被裁定破产 Q
Q pe.oF  
adjudicated bankrupt 裁定破产人 ;K`qSX;;c(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 TqzkF7;k4  
adjudication of bankruptcy 裁定破产；宣告破产 yfi.<G)S  
adjudication of insolvency 裁定无力偿还债务 )=2iGEVW  
adjusted actual 经调整的实数；调整后的实数 cnQ( G$kh  
adjusted current assets 经调整的流动资产；调整后的流动资产 gzi~BJ  
adjusted figure 经调整的数字；调整后的数额 \-c70v63X
 
adjusted liabilities 经调整的负债；调整后的负债 Azu$F5G!n  
adjusted loss 经调整的亏损；调整后的亏损 
^e)KEkh  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 R ]HHbD&;  
adjusted profit 经调整的利润；调整后的利润 & [4Gv61  
adjusted surplus 经调整的盈余额；调整后的盈余额 _g 3hXsA  
adjusted value 经调整的价值；调整后的价值 Un7jzAvQ  
adjustment 调整；修订；理算〔保险〕 MdCEp1Z  
adjustment centre 调剂中心 :+en8^r%  
adjustment lag 调整过程的时间差距；调整时差 f%d7?<rw  
adjustment mechanism 调整机制 U%"v7G-  
adjustment of loss 亏损调整 sJMT _yt;  
adjustment process 调整过程；调整程序 ]iYjS  
adjustment range 调整幅度 td%EbxJK]`  
administered exchange rate 受管制汇率 V"k*PLt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 U^:+J-z{  
administration expenses 行政费用 CH!Lf,G  
administration fee 手续费；行政费 DzH1q r  
administration in bankruptcy 破产管理 b,~6cDU  
administration order 遗产管理令 *7`;{O  
administrator 管理人；遗产管理人 iVwI}%k  
administrator of the estate 遗产管理人 _6xC4@~h*  
admission of debt 债项承认书 XWH~o:0<2  
admission of proof 接纳债权证明 xyBWV]Y  
advance 放贷款项；垫付款项；预支款项；预付款项 R$_#7>3  
advance account 暂支帐目；预付款帐户 [|E 93g  
advance compensation 预付补偿金 z-ra]  
advance from shareholder 股东垫款 W(Xb]t=19  
advance pending reimbursement 预支以待日后付还 eM{,B  
advanced economy 先进经济体系 K-Y;[+#g1o  
advancement 预付；预付财产 @tR:}J*9s  
advances warrant 垫款令 0%#ZupN  
advancing 贷出 ~#pQWa5  
adverse balance 逆差 5Ta<$t  
adverse exchange 逆汇 r3{Cuz  
advertisement addressed to shareholders 在报章刊登的致股东通告 E.zY(#S  
advice for collection 托收通知书 Hq ]f$Q6:  
advice of drawing 提款通知书；汇票通知书 .\".}4qQ  
advice of payment 付款通知 1T!(M"'Ij  
Advisory Committee [Securities and Futures Commission] =0 mf  
谘询委员会〔证券及期货事务监察委员会〕 Am{Vtl)i  
Advisory Committee on Diversification 经济多元化谘询委员会 nj]l'~Y0  
affidavit 誓章；遗产申报誓章 |W:xbtPNy  
affidavit of no receipt 述明无收款的誓章 p gWBW9\  
affiliate 联号；联营公司；附属公司 &,JrhMr\  
affiliated company 附属公司；联号；联营公司 W0R<^5_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ..)O/g.  
affordability 负担能力 aHuZzYQ*"j  
African Development Bank [AfDB] 非洲开发银行 bXmX@A$#Io  
after-acquired property 事后取得的财产 a=]tqV_  
after-hours dealing 市后交易 N7=lSBm  
after-tax profit 税后盈利；税后利润；税后溢利 k><k|P[|  
agency agreement 代理协议 MZZEqsD5[  
agency expenses 代理机构的开支 l`>|XUf6  
agency fee 代理费 Nb(c;|nV  
Agency Law 《代理法》 j0_)DG  
agent 代理人；承销人 nc4KeEl  
agent of company 公司代理人 #{-B`FAQ  
agent's fee 代理人费；经纪费 J!YB_6b  
aggregate 总计；总数；总体数字 5%Hw,h   
aggregate amount 总款额；总额 qT5q3A(8  
aggregate assets and liabilities 总体资产与负债 Bi:%}8STH  
aggregate at constant price 按固定价格计算的总体数字 62)Qr  
aggregate demand 总需求 avxr|uk  
aggregate gross position 总持仓量 FN0)DN2d}  
aggregate limit 总限额 waT'|9{  
aggregate of salaries tax 合计薪俸税 THEpW{.E  
aggregate performance 总体表现；总体业绩 (_1(<Jw  
aggregate supply 总体供应 @
komb IK  
aggregate surplus 总盈余 __LR!F]
=i  
aggregate total 整体总额 0wQ'~8  
aggregate value 总值；合计价值 X\sOeb:]  
aggregated basis 合计基准 YS],o'T  
aggregated net chargeable income 合计应课税入息实额 C&wp*  
aggregation 合并计算；合计；总和 $`;1][OD  
aggregation of incomes of husband and wife 夫妇入息合并计算 r}T(?KGx  
aggregation of property 财产的总和 '1P~"P3  
agio 差价；贴水 >h)D~U(H  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 &|MdBJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =[5F~--Tf  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 eO%w i.Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #$n >+lc  
《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》 Z{XF!pS%H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~/C9VR&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6Uh_&?\%  
agreement for a settlement 授产协议 >L4q>S^v  
agreement for assignment 转让协议 5y^I~"_i  
agreement for sale 售卖协议；买卖协议 $y{rM%6JU  
agreement for sale and purchase 买卖协议 =^ZDP1h/}  
agreement for the payment of interest 支付利息协议 IE]? WW5  
agreement for the repayment of money 还款协议 9696EQ,I  
agreement of reinsurance 再保险协议 fj"1TtPq#  
Agricultural Bank of China 中国农业银行 q8 &\;GK|  
air passenger departure tax 飞机乘客离境税 %/;*Ewwb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +6~ut^YiM.  
airport tax 机场税 =Vie0TV&h  
alcohol duty 酒精税 \0j-p  
alienation 让与；让渡；转让 2S
gv  
alimony 生活费；赡养费 Oz{FM6  
All Ordinaries Index [AOI] 所有普通股指数 Z; 6N7U  
all risks 全险；综合险 qzk!'J3*r<  
All Sales Record for Stock Market 《股票市场成交报告》 uE &/:+  
Allied Capital Resources Limited 新联财务有限公司 Y' FB {  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 zy'e|92aO  
allocation letter 拨款信件 +,c]FAx4  
allocation of fund 分配款项；预留款项 nQ+$  
allocation of profit 利润分配；溢利分配 v]h^0WU  
allocation warrant 拨款令 +khVi}  
allotment 分配；配股 .D3k(zZ  
allotment notice 股份配售通知；配股通知 V*6
o|#  
allotment of shares 股份分配 h[ cqa  
allowable 可获宽免；免税的 tn38T%  
allowable business loss 可扣除的营业亏损 &TTvX%T  
allowable expenses 可扣税的支出 He9Er  
allowance 免税额；津贴；备抵；准备金 /Z|K9
a  
allowance for debts 债项的免税额 u(W>HVEG  
allowance for depreciation by wear and tear 耗损折旧免税额 vC^U
l  
allowance for funeral expenses 殡殓费的免税额 -y|*x-iZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1`Z:/]hl  
allowance for repairs and outgoings 修葺及支出方面的免税额 Se}&2 R  
allowance to debtor 给债务人的津贴 nPW=m`jG
 
alteration of capital 资本更改 zFi)R }Ot  
alternate trustee 候补受托人 W\EvMV"  
amalgamation 合并 */'j[uj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FFtB#  
ambit of charges 征税范围；收费范围 ZHM NG~!  
amended valuation 经修订的估值 Xk] uXx:TN  
American Commodities Exchange 美国商品交易所 !&adO,jN+=  
American Express Bank Limited 美国运通银行 V7<w9MM  
American Stock Exchange 美国证券交易所 fnJx$PD~  
amortization 摊销 .k -!/^  
amount due from banks 存放银行同业的款项 VX:Kq<XwQ  
amount due from banks abroad 存放海外银行同业的款项 w,*#z  
amount due from holding companies 控股公司欠款 &|fPskpy  
amount due from local banks 存放本港银行同业的款项 XwZR Kh\>=  
amount due to banks 银行同业的存款 ,K15KN.'  
amount due to banks abroad 海外银行同业的存款 <5!)
5+G  
amount due to holding companies 控股公司存款 \_)[FC@  
amount due to local banks 本港银行同业的存款 M{t/B-'4  
amount due to outport banks 外埠银行同业的存款 XUVBD;"f!  
amount for note issue 发行纸币的款额 v%muno,  
amount of bond 担保契据的款额  CH$K_\  
amount of consideration 代价款额 gq~K(Q<O<  
amount of contribution 供款数额 b5)1\ANq  
amount of indebtedness 负债款额 NT=)</v  
amount of principal of the loan 贷款本金额 )8E[xBaO  
amount of rates chargeable 应征差饷数额 eGW h]%  
amount of share capital 股本额 3Yf~5csY  
amount of sums assured 承保款额 OUhlQq\  
amount of variation 变动幅度 tISb
' ^T  
amount of vote 拨款数额 G:!3X)b  
amount payable 应付款额 uquY z_2  
amount receivable 应收款额 d(YAH@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (qw;-A W8  
analysis 分析 U!jRF  
ancillary risk 附属风险 LJSx~)@  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]+5Y\~I  
annual accounting date 年结日期 yu}T><Wst  
annual allowance 每年免税额；年积金；年度津贴；年津 w~~[0e+E  
annual balance 年度余额 q*<FfO=eQ  
annual disposable income 每年可动用收入 T"DG$R,Aj  
annual estimates 周年预算 $\#wsI(  
annual fee 年费 p4uN+D`.U  
annual general meeting 周年大会 DfjDw/{U3L  
annual growth rate 年增率；每年增长率 s54AM]a{j  
annual long-term supplement 长期个案每年补助金 A;TNR  
annual pensionable emolument 可供计算退休金的年薪 qtjx<`EK>  
annual report 年报 O[8wF86R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FI@kE19  
annual return 周年报表；周年申报表；每年报税表格 -I:L6ft8  
Annual Return Rules 《周年报表规则》 =, 64Qbau  
annual review of consumer prices 每年消费物价回顾 pmiC|F83!8  
annual roll-forward basis 逐年延展方式 yujv^2/  
annual salary 年薪 <9[>+X  
annual statement 年度报表；年度决算表 J;k8 a2$_  
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 E J&w6),d  
annuitant 年金受益人 h ^Wm03w  
annuity 年金 )_kU,RvZ  
annuity contract 年金合约 YRu/KUT$ 7  
annuity on human life 人寿年金 VVe^s|~Z  
antecedent debt 先前的债项 RgD:"zeM  
ante-dated cheque 倒填日期支票 XzW\p8D^u  
anticipated expenditure 预期开支 L*6>S_l[  
anticipated net profit 预期纯利 lvG+9e3+  
anticipated revenue 预期收入 To;r#h  
anti-inflation measure 反通货膨胀措施 yPf,GB"  
anti-inflationary stance 反通货膨胀立场 ~X-v@a  
apparent deficit 表面赤字 |ADg#oX  
apparent financial solvency 表面偿债能力 U9XOs)^  
apparent partner 表面合伙人 0pBG^I`_  
application for personal assessment 个人入息课税申请书 CN6b982&  
application of fund 资金应用 ;73{n*a$  
application to release as liquidator and to destruct the books of accounts and documents C_ W%]8u  
申请免除清盘人职务及毁灭帐簿与文件 l]L"Ex{  
appointed actuary 委任精算师 8#|PJc  
appointed auditor 委任核数师；委任审计师 $*j)ey>  
appointed trustee 委任的受托人 z>HM$n`YD  
appointer 委任人 @Ll^ze&HI  
apportioned pro rata 按比例分摊 dF^`6-K1  
apportionment 分配；分摊 pYj}
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,Qt2?  
apportionment formula 分摊方程式 C}71SlN'M  
apportionment of estate duty 遗产税的分摊 QSvgbjdE  
appraisal 估价；评估 36d6KS 7  
appreciable growth 可观增长 >Ft:&N9L{  
appreciable impact 显着影响 v{) *P.E  
appreciable increase 可观增长 -l<[CI  
appreciation 增值；升值 Sr-!-eC  
appreciation against other currencies 相对其他货币升值 r#c+{yY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X1="1{8H  
appreciation tax 增值税 [?n}?0  
appropriation 拨款；拨用；拨付 4EJ6Zy![0*  
appropriation account 拨款帐目 J6J; !~>_  
Appropriation Bill 拨款法案 mSp;(oQ  
appropriation-in-aid system 补助拨款办法 CMfR&G,)  
approved assets 核准资产 -V52?Hq
  
approved basket stock 认可一篮子证券 Px`z$~*B:  
approved budget 核准预算 > M4QEv  
approved charitable donation 认可慈善捐款 e9eBD   
approved charitable institution 认可慈善机构 ;h4w<OqcM  
approved currency 核准货币；认可货币 |EFbT>  
approved estimates 核准预算 8'0KHn{#  
approved estimates of expenditure 核准开支预算 G}`Hu_ [\)  
approved overseas insurer 核准海外保险人 Ekz)Nh)vGR  
approved overseas trust company 核准海外信托公司 ~GjM:*  
approved pooled investment fund 核准汇集投资基金 B0!W=T\  
approved provident fund scheme 认可公积金计划 G:;(,  
approved provision 核准拨款 FD^s5>"Y+  
approved redeemable share 核准可赎回股份 t8B==%  
approved regional stock 认可地区性证券 %M-B"#OB7  
approved retirement scheme 认可退休金计划 AeEF/*  
approved subordinated loan 核准附属贷款 bAL!l\&2  
arbitrage 套戥；套汇；套利 A"T*uv|  
arbitrageur 套戥者；套汇者 (ChL$!x  
arbitrary amount 临时款项 p"q4R2_/jh  
arrangement 措施；安排；协定 tH9BC5+r}  
arrears 欠款 xcN >L  
arrears of pay 欠付薪酬 ]dHV^!  
arrears of revenue 逾期未收税款；逾期未收的帐项 WC 5v#*Jd  
articles of association 组织章程；组织细则；组织章程细则 y_Nn%(j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +WSM<S2 U  
ascertainment of profit 确定利润 #}zL?s^G  
"Asia Clear" “亚洲结算系统” lR3JyYY{X  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 J,^eq@(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6n'XRfQp)&  
Asian Development Fund [ADF] 亚洲发展基金 vLh,dzuo  
Asian dollar bond 亚洲美元债券 D4ud|$s1  
Asian dollar market 亚洲美元市场 !\_li+  
Asian dollar rate 亚洲美元利率 cz$q~)I$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Sv03="&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }'Yk#Q  
asked price 沽盘；喊价；索价；卖方报价 N,u~ZEI  
assessable income 应评税入息 f"A?\w@  
assessable loss 应评税亏损 ,7izrf8  
assessable profit 应评税利润 #zw 'H9l  
assessable value 应评税值 H3jb{S b  
assessed profit 估定利润 q/t~`pH3  
assessed value 经评估价值 VK?c='zg  
assessment 评税；评定；估价；评税单 AME6Zu3Y  
assessment number 评税编号；估价编号 Js!V,={iX  
assessment of additional tax 补加税评税 30$Q5]T  
assessment of performance 业绩评估；实绩评价 <@:LONe<  
Assessor 评税主任 \S"YLRn"  
asset price bubbles 资产价格泡沫
9h 0^_|"  
asset-backed securities 具资产保证的证券 /(skIvE|  
assets accretion 资产增值 !_=3Dz  
assets and liabilities 资产与负债 ]
0)=0pc]E  
assets betterment statement 资产递增表；资产改进表 Q2ky|  
assets lending 实物放款；有抵押贷款 oS_<;Fj  
assets of the company passing on the death 死者去世时转移的公司资产 .+hM1OF`x  
assets pledged as security for liabilities 用作负债抵押的资产 ""^.fh  
assets portfolio 资产投资组合 a |+q:g0M  
assets price 资产价格 ejC== Fkc  
assets quality 资产质素 C6(WnO{6  
assets realization 资产变现 (eJYv: ^  
assets refinancing arrangement 资产再集资安排 -4'yC_8t  
assets securitization 资产证券化 KRh95B GU  
assets situated outside Hong Kong 在香港以外地方的资产 IBr|A  
assets stripping 削减资产；拆卖资产 |{H-PH*Iz  
assets value 资产值 >L>t$1hXM  
assignee 承让人 e{33%5  
assignment 转让；转让书；转让契 QH_I<Y:n  
assignment of interest 权益转让 5\$8"/H  
assignment of letters patent and trade mark 专利证书及商标转让 p;m2RHYF  
assignment of property 物业转让；物业转让书 }w8:`g'T0/  
assignment right 转让权 vd'd@T  
assignor 转让人 f.&Y_G3a<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 OA3* "d*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &GH,is  
associate member 附属会员 R2$;f?;:  
associated body corporate 相联法人团体 f6Io|CZWJ  
associated company 相联公司；联属公司 9K5[a^q|My  
associated corporation 相联法团 @(H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G' 'l,\3  
公认会计师公会〔英国〕 h_:|H8t;w  
Association of Futures Exchange Brokers 香港期货经纪协会 1V37% D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 
V_"K  
association of underwriters 承保人组织 ?H_'L4Wv  
assumption of control 接管 A9HJWKO  
assurance 担保；保险；转易；转易书 7I_lTu(  
assurance of interest 权益的转易 Y l1sAf/  
at 19XX price 按一九ＸＸ年价格计算 s8]9OG3g  
at a discount 按赔价计算；按贴水价格计算；打折扣 csF!*!tta  
at a premium 按溢价计算；按升水价格计算 #7~M1/eH=t  
at call 通知付款；按通知 C
4~`3Mk  
at constant market price 按固定市价计算 .OC{,f+  
at constant price 按固定价格计算 ^#VyIF3q  
at cost 按成本计算 (S[" ak  
at current market price 按当时市价计算；按现时市价计算 jTJ]: EN  
at current price 按当时价格计算；按现时价格计算 Z;#Ei.7p|  
at factor cost 按要素成本计算；按生产要素成本计算 -6KGQc}U  
at money-of-the-day price 按付款当日价格计算 ki^c)Tqn  
at or better 按指定或较佳价位〔买卖指令〕 ymLhSF][  
at par 按面值计算；平价 u
T??t=vb  
at sight 见票即付 S@a#,,\[  
at the close 按收市盘 5B'};AQ  
at the opening 按开市盘 Zom7yI  
attestation 见证；见证条款 O
8N\  
at-the-money option 平价期权 Xbb('MoI63  
attorney 受权人；受托代表人 -S7rOq2Li  
attornment 新拥有人承认书 V_g9
oR_  
attributable profit 可归属利润 {D jz']  
attributable share value 可归属股份价值 d M&BnI  
Auckland Stock Exchange 奥克兰证券交易所 '<C I^5^  
auction 拍卖 |NcfR"[c  
auctioneer 拍卖商 Y(4#b`k3  
audit 审计；核数 D{aN_0mT  
Audit Commission 审计署 IP`;hC  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N+9`'n^x  
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〕 
1cyX9X  
audit review 帐目审查 /M-%]sayj  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 D+.h*{gD  
audited account 审计帐目；经审计的帐目 a N|MB
X;  
audited annual account 经审计的周年帐目 :>.~"uWo{  
audited balance sheet 经审计的资产负债表 3P!Jw7e  
auditor 核数师；核数主任；审计师 1Yy5bg6+E  
auditor's certificate 核数师证明书；审计师证明书 E(e'qL  
auditor's report 核数师报告；审计师报告 iG1vy'J#o  
Aussie bond 澳元债券 ncluA~8  
austerity budget 紧缩预算 /?jAG3"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tndtwM*B'  
Australia All Ordinaries Index 澳洲所有普通股票指数 5CxD ys&<  
Australian Dollar [AUD] 澳元 &r6VF/  
Australian Options Market 澳大利亚期权市场 ~(xIG
 
Australian Securities Commission 澳洲证券事务监察委员会 s|U?{Byb!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `V@{#+X  
Australian Stock Exchange 澳大利亚证券交易所 u$N2uFc  
Austrian Schilling [ATS] 奥地利先令 c%aY6dQG&%  
authentication 认证；鉴证 rlvo&(a  
authority to purchase 委托购买证；委购书 T6|zT}cb  
authorization 认可；核准；授权；授权书 O7shY4Sr  
authorization by direction 指示授权 T3o}%wGW  
authorization by instruction 指令授权 'Dq!o[2y  
authorization by warrant 令状授权 7B$iM,}.b  
authorization of unit trust 单位信托的认可  ?6!7fs,  
authorized agent 指定代理人 .pgTp X  
authorized capital 法定资本 )jK"\'cK  
authorized clerk 出市员 ?#^_yd|<  
authorized dealer 认可交易商 Nkt(1?:
-'  
authorized financial institution 认可财务机构 Eg?6$[U`8<  
authorized fund 认可基金 cPxA R]'U  
authorized fund house 获授权的基金公司；认可基金公司 "qRE1j@%a  
authorized institution 认可机构 T1pA <6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1.0S>+^JE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z,Z34:-  
authorized insurer 获授权保险人；获认可承保人 DYU+?[J  
authorized investment 特准投资项目 n\}!'>d'  
authorized person 获授权人 |Ebwl]X2  
authorized representative 获授权代表 ~O~c^fLH(B  
authorized share capital 法定股本 WlF"[mU-  
automated quotation system 自动报价系统 &UUIiQm~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [ds:LQq)/  
自动交易系统〔香港期货交易所有限公司〕 a[:0<Ek  
automatic adjustment mechanism 自动调整机制 n^|n6(EZ  
automatic adjustment system 自动调整系统 =Uta5$\a)  
Automatic Clearing House 自动票据交换所 LqTyE  
automatic exchange rates accumulation system 自动化汇率累集系统 #]i*u1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3u7N/OQ(  
automatic teller machine [ATM] 自动柜员机 edqekjh  
autopay 自动转帐 8kw`=wSH>  
available assets 可用资产 [Z484dS`_  
available fiscal reserve 现存财政储备 s#ijpc>h  
available profit 可用利润 9cAb\5c|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 , e{
kC  
average 平均；平均数；海损 0hXI1@8]`  
average basic salary 平均基本薪金 mu2r#I  
average consumer expenditure 平均消费开支；一般消费开支 oQ=Q}  
average cost 平均成本 ,V3P.ni]  
average cost of land production 增辟土地平均成本 %0
}qMYS  
average daily turnover 平均每日成交额 1Fn+nDnO6  
average daily wage rate 平均每日工资率 NaSgK  
average expenditure pattern 平均开支模式 zR/d:P
?  
average growth rate 平均增长率 >C~-*M9  
average net fixed assets 固定资产平均净值 D*Y4B?,  
average of relatives 相对价格平均数 (b Q1,y  
average price 平均价格 @kUCc1LT  
average propensity to consume 平均消费倾向；一般消费倾向 u=feR0|8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 F_=RY]  
average rate 平均率 b w!
;ZRK  
average revenue 平均收入；平均收益 [rv"tz=
 
average stock 平均库存；平均存货 _*1/4^  
average yearly rent 平均年租 w{Wz^=';  
avoidance of double taxation 避免双重课税  /E/J<  
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 I0=YIcH5  
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