一些有用的会计术语(也不知道发的地方对不对)A

A: lom4z\6  
A share Ａ股；甲类股份 []NAV  
abatement of tax 减税；减扣免税额 4 @h6|=  
ABN AMRO Bank N.V. 荷兰银行 5E}i<}sq5  
above-the-line expenditure 线上项目支出；经常预算支出 x g@;d  
above-the-line receipt 线上项目收入；经常预算收入 de[_T%A  
ABSA Asia Limited 南非联合亚洲有限公司 k9 E?5  
absolute change 绝对数值变更 hQO~9mQ+!  
absolute expenditure 实际开支 x($1pAE   
absolute guideline figure 绝对准则数字 @VFg XN  
absolute interest 绝对权益 '_8Vay~  
absolute order of discharge 绝对破产解除令 Gf>T{Q`,is  
absolute profit margin 绝对利润幅度 ]up:pddIh  
absolute value 实值；绝对值 )`a R?_  
absolutely vested interest 绝对既得权益 NH/H+7,o  
absorbed cost 已吸收成本；已分摊成本 m`t7-kiZ  
absorption 吸收；分摊；合并 ;(A'XA4 6N  
absorption rate 吸收率；摊配率；分摊率
EP @=i  
ACB Finance Limited 亚洲商业财务有限公司 ;lldxS  
acceptable form of reciprocity 合理的互惠条件 2C>PxA6l  
acceptable rate 适当利率；适当汇率 &o(? }W  
acceptance agreement 承兑协议 V.}U p+WL  
acceptance for honour 参加承兑 }-kb"\X%g  
acceptor 承兑人；接受人；受票人 71eD~fNdx  
acceptor for honour 参加承兑人 (fl2?d5+C  
accident insurance 意外保险 . 2WZb_B  
Accident Insurance Association of Hong Kong 香港意外保险公会 :&]%E/  
accident insurance scheme 意外保险计划 Xc.~6nYp  
accident year basis 意外年度基准 #"jWPe,d  
accommodation 通融；贷款 rYT3oqpfT  
accommodation bill 通融票据；空头票据 N4r`czoj  
accommodation party 汇票代发人 "dt3peH  
account balance 帐户余额；帐户结余 &p*N8S8  
account book 帐簿 #Ew}@t9  
account collected in advance 预收款项 {.sF&(e  
account current book 往来帐簿 6sntwT"?  
account of after-acquired property 事后取得的财产报告 }'3V(;9  
account of defaulter 拖欠帐目 _g
e3R3  
account payable 应付帐款 eL],\\q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hFKYRZtP.8  
account receivable 应收帐款 tcs Z!#  
account receivable report 应收帐款报表 R8axdV9(  
account statement 结单；帐单；会计财务报表 NLj0\Pz|B  
account title 帐户名称；会计科目 3Vhm$y%Td  
accountant's report 会计师报告 'tOo0Zgc  
Accountant's Report Rules 会计师报告规则 mZORV3bN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ks! G \<I  
Accounting Arrangements 《会计安排》 V'_^g7}l&  
accounting basis 会计基础 w>#~_x,`  
accounting by Official Receiver 破产管理署署长呈交的帐目 c=7L)w:I  
Accounting Circular 《会计通告》 5dhRuc  
accounting class 会计类别 b2z~C{l  
accounting date 记帐日期；会计结算日期 :Y"f.>  
accounting for money 款项核算 Eh JYdO[e  
Accounting Officer 会计主任 Ly3^zFW  
accounting period 会计报告期；会计期 J,k{Bm  
accounting policy 会计政策；会计方针 5}1cNp6@  
accounting practice 会计惯例 b afYjF< 3  
accounting principle 会计准则 J^u8d?>r  
accounting record 会计记录 M6?*\9E  
accounting report 会计报告 D:%v((Ccw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DBO
z<|  
Accounting Society of China 中国会计学会 Iu%S><'+  
accounting statement 会计报表 Rj-<tR{  
accounting system 会计制度；会计系统 Zl]\sJ1"  
accounting transaction 会计事项；帐务交易  IF uz'  
accounting treatment 会计处理 ms<?BgCSz  
accounting year 会计年度 D=e&"V a  
accretion 增值；添加 5pz%DhjLo  
accrual 应计项目；应累算数目 KyDQ<Dq&  
accrual basis 应计制；权责发生制 XjWoUnz  
accrual basis accounting 应计制会计；权责发生制会计 7j5l?K-  
accrue 应累算；应计 V\Rbnvq  
accrued benefit 应累算利益 W0X?"Ms|a  
accrued charges 应计费用 z!eY=G'  
accrued cumulative preference share dividend 应累算的累积优先股股息 i9_ZK/*  
accrued expenses 应累算费用 eEXer>Rm   
accrued interest payable 应付利息；应计未付利息 Qu!Lc:oM?  
accrued interest receivable 应收利息；应计未收利息 EI]NOG 0  
accrued right 累算权益 |eJ4"OPC  
accruing profit 应累算的利润 z6$W@-Vd  
accumulated fiscal reserve 累积财政储备 &p0*:(j  
accumulated profit 累积利润；滚存溢利 wS#.Wzp.w  
accumulated reserve 累积储备 ,qyH B2v  
accumulation of surplus income 累积收益盈余 <1>\?$)D  
acquired assets 既得资产 rm
<(6zY  
acquisition 收购；购置；取得 GAV|x]R  
acquisition cost 购置成本 jCxw|tmgq  
acquisition expenses 购置费用 [P407Sa"  
acquisition of 100% interest 收购全部股权 NFv9%$l-  
acquisition of control 取得控制权 Av]<[ F/  
acquisition of fixed assets 购置固定资产 Xh;Pbm|K  
acquisition of shell “买壳” YeK PoW  
acquisition price 收购价 #O* ytZ  
act of God 天灾 pS;jrq I#  
acting partner 执事合伙人 S8^W)XgC;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ng^`s}?o  
active partner 积极参与的合伙人 "8>*O;xk  
active trading 交投活跃  k/ls!e?  
actual circulation 实际流通 w-pdpbHV  
actual cost 实际成本 1^TOTY  
actual expenditure 实际开支；实际支出 v=$v*W  
actual income 实际入息；实际收入；实际收益 }mzM'9JH  
actual market 现货市场 vE
^Hk!^  
actual price 现货价；实际价格 |/5j0  
actual profit 实际利润 %s6|w=.1  
actual quotation 实盘；实际价位；实际报价 FE,&_J"  
actual year basis 按实际年度计算 !inonR  
actuals 实货 /{#1w\  
actuarial investigation 精算调查 T}jryN;J
5  
actuarial principle 精算原则 HeCQF=
R  
actuarial report 精算师报告 <H::
{  
Actuarial Society of Hong Kong 香港精算学会 9X/c%:)\=  
actuarial valuation 精算师估值 hlWTsi4N  
actuary 精算师 +pURF&Pr  
ad referendum agreement 暂定协议；有待覆核的协定 Zu951+&`  
ad valorem duty 从价税；按值征税 CXwDG_e  
ad valorem duty system 从价税制 wM8Gz.9,  
ad valorem fee 从价费 ,IX:u1mO  
ad valorem tariff 从价关税 ' !>t( Sa  
additional allowance 额外免税额 BrcT`MM[(=  
additional amount for unexpired risk 未过期风险的额外款额 D7T(B=S6  
additional assessable profit 补加应评税利润 h(*!s`1  
additional assessment 补加评税 : z*OAl"  
additional commitment 额外承担 )o-rg  
additional commitment vote 额外承担拨款 cD{I*t$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `VM@-;@w  
additional dependent parent allowance 供养父母额外免税额 OsAH!e  
additional provision 额外拨款 4RTuy+ M  
additional stamp duty 附加印花税 `'H"|WsT  
additional tax 补加税罚款；补加税款 Lwm2:_\_b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xj~5/)XX|X  
adjudged bankrupt 被裁定破产 $)t ]av  
adjudicated bankrupt 裁定破产人 zcnp?
%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h)2W}p{a4=  
adjudication of bankruptcy 裁定破产；宣告破产 fS+Ga1CsH  
adjudication of insolvency 裁定无力偿还债务 3eX;T +|o  
adjusted actual 经调整的实数；调整后的实数 U2l7@uDr;  
adjusted current assets 经调整的流动资产；调整后的流动资产 /2Q@M>  
adjusted figure 经调整的数字；调整后的数额 })f4`$qf  
adjusted liabilities 经调整的负债；调整后的负债 cD5c&+,&I  
adjusted loss 经调整的亏损；调整后的亏损 5RD\XgyN]  
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~bi ~ f  
adjusted profit 经调整的利润；调整后的利润 )D?\ru H  
adjusted surplus 经调整的盈余额；调整后的盈余额 bAS('R;4  
adjusted value 经调整的价值；调整后的价值 |>(d^<nR^v  
adjustment 调整；修订；理算〔保险〕 Q[+&n*  
adjustment centre 调剂中心 1ga.%M*  
adjustment lag 调整过程的时间差距；调整时差 frV*
+  
adjustment mechanism 调整机制 n<\ WVi  
adjustment of loss 亏损调整 O&h3=?O&B  
adjustment process 调整过程；调整程序 4Rj;lAlwB  
adjustment range 调整幅度 *;b.x"  
administered exchange rate 受管制汇率 %6rMS}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 FrXFm+8 F  
administration expenses 行政费用 [gI;;GW  
administration fee 手续费；行政费 wi]ya\(*yl  
administration in bankruptcy 破产管理 5=]q+&y\H  
administration order 遗产管理令 -ZwQL="t  
administrator 管理人；遗产管理人 x|C[yu^c  
administrator of the estate 遗产管理人 rS1mBrqD  
admission of debt 债项承认书 pt[H5  
admission of proof 接纳债权证明 AfAg#75q  
advance 放贷款项；垫付款项；预支款项；预付款项 *9V;;bY#  
advance account 暂支帐目；预付款帐户 wc@X:${  
advance compensation 预付补偿金 ]*b}^PQM^  
advance from shareholder 股东垫款 ?M?S+@(  
advance pending reimbursement 预支以待日后付还 1 ?X(q  
advanced economy 先进经济体系 K6"#&0  
advancement 预付；预付财产 4wfT8CL  
advances warrant 垫款令 =fk+"!-i%"  
advancing 贷出 "]*16t%Z%x  
adverse balance 逆差 ukM11LD5x  
adverse exchange 逆汇 mY[s2t  
advertisement addressed to shareholders 在报章刊登的致股东通告 ACQbw)tiv}  
advice for collection 托收通知书 Th1/Bxb:  
advice of drawing 提款通知书；汇票通知书 Z(g9rz']0  
advice of payment 付款通知 Oa7x(
wS  
Advisory Committee [Securities and Futures Commission] q:2Vw`g'  
谘询委员会〔证券及期货事务监察委员会〕 CZE!rpl  
Advisory Committee on Diversification 经济多元化谘询委员会 /B>p.%M[&  
affidavit 誓章；遗产申报誓章 .1F(-mLd  
affidavit of no receipt 述明无收款的誓章 yVds2J'w-  
affiliate 联号；联营公司；附属公司 ma4Pmk  
affiliated company 附属公司；联号；联营公司 Ph[P$: 9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !YUMAp/  
affordability 负担能力 V/%tFd1  
African Development Bank [AfDB] 非洲开发银行 />1Ndj  
after-acquired property 事后取得的财产 \;w$"@9  
after-hours dealing 市后交易 q:Lw!'Zh  
after-tax profit 税后盈利；税后利润；税后溢利 ^(,qkq'u D  
agency agreement 代理协议 )Rhy^<xH  
agency expenses 代理机构的开支 %C&HR2  
agency fee 代理费 rKZ1 c,y  
Agency Law 《代理法》 |a!AgvNF  
agent 代理人；承销人 FFE IsB"9  
agent of company 公司代理人 +<cvyg5U  
agent's fee 代理人费；经纪费 ;Y:_}kN8_  
aggregate 总计；总数；总体数字 Yt^<^l77D  
aggregate amount 总款额；总额 #is1y3yh  
aggregate assets and liabilities 总体资产与负债 $@ /K/
"  
aggregate at constant price 按固定价格计算的总体数字 &{#4^.Q  
aggregate demand 总需求 1<Vc[p&  
aggregate gross position 总持仓量 "6.JpUf  
aggregate limit 总限额 ["FC  
aggregate of salaries tax 合计薪俸税 UdBP2lGd  
aggregate performance 总体表现；总体业绩 h@nNm30i  
aggregate supply 总体供应 8J60+2Wa  
aggregate surplus 总盈余 \etuIFQ#U  
aggregate total 整体总额 *eE&ptx1  
aggregate value 总值；合计价值 7MX nt5qUh  
aggregated basis 合计基准 SSi-Z  
aggregated net chargeable income 合计应课税入息实额 ?Bg<74  
aggregation 合并计算；合计；总和 gQ]WNJ~>  
aggregation of incomes of husband and wife 夫妇入息合并计算 x,kZ>^]&b  
aggregation of property 财产的总和 Z<j(ZVO  
agio 差价；贴水 b"`Vn,  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 o_un=ygU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T<!&6,N A  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 3hzI6otKS  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C[cNwvz  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 FcR(uv<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment eURy]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ujF*'*@\  
agreement for a settlement 授产协议 EH;w <LvT  
agreement for assignment 转让协议 tx-HY<  
agreement for sale 售卖协议；买卖协议 a-I3#3VJ@  
agreement for sale and purchase 买卖协议 GWs[a$|  
agreement for the payment of interest 支付利息协议 $`J'Y>`  
agreement for the repayment of money 还款协议 C^uH]WO  
agreement of reinsurance 再保险协议 y@&Cn  
Agricultural Bank of China 中国农业银行 ?sb Ob  
air passenger departure tax 飞机乘客离境税
!ueyVE$1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]6wo]nV[P  
airport tax 机场税 Q}G'=Q]Juz  
alcohol duty 酒精税 =ytB\e  
alienation 让与；让渡；转让 -Fcg}\9  
alimony 生活费；赡养费 2i+'?.P  
All Ordinaries Index [AOI] 所有普通股指数 B1]5%B  
all risks 全险；综合险 Aj`zT
'  
All Sales Record for Stock Market 《股票市场成交报告》 _sU|<1  
Allied Capital Resources Limited 新联财务有限公司 0>#or$:6E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `N0Mm7  
allocation letter 拨款信件 H ]BH  
allocation of fund 分配款项；预留款项 Fv n:V\eb  
allocation of profit 利润分配；溢利分配 %vPs38Fks  
allocation warrant 拨款令 uus}NZ:*l  
allotment 分配；配股 p"9
a`/  
allotment notice 股份配售通知；配股通知 xA;o3Or  
allotment of shares 股份分配 <I.anIB:U  
allowable 可获宽免；免税的 ,Y~{RgG  
allowable business loss 可扣除的营业亏损 v3 $+l1  
allowable expenses 可扣税的支出 #BQ7rF7CNE  
allowance 免税额；津贴；备抵；准备金 a`.]
8Jy)  
allowance for debts 债项的免税额 : `D[0  
allowance for depreciation by wear and tear 耗损折旧免税额 Eq>3|(UT  
allowance for funeral expenses 殡殓费的免税额 _=RA-qZ"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,fS}cpV  
allowance for repairs and outgoings 修葺及支出方面的免税额 & [)1LRt_  
allowance to debtor 给债务人的津贴 KjR^6v  
alteration of capital 资本更改 >*ey 7g  
alternate trustee 候补受托人 ]"SH pq  
amalgamation 合并
A^+G w\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y74Ph:^k  
ambit of charges 征税范围；收费范围 %JBFG.+  
amended valuation 经修订的估值 }V.Wp6"S   
American Commodities Exchange 美国商品交易所 \VmqK&9   
American Express Bank Limited 美国运通银行 !a&@y#x  
American Stock Exchange 美国证券交易所 ~.qzQ_O/  
amortization 摊销 8>.l4:`  
amount due from banks 存放银行同业的款项 1(C3;qlVD  
amount due from banks abroad 存放海外银行同业的款项 JZ6{W  
amount due from holding companies 控股公司欠款 41luFtE9  
amount due from local banks 存放本港银行同业的款项 B9`^JYT<  
amount due to banks 银行同业的存款 [;M31b3  
amount due to banks abroad 海外银行同业的存款 fI"q/+  
amount due to holding companies 控股公司存款 b#h?O}  
amount due to local banks 本港银行同业的存款 Q+/:5Z C  
amount due to outport banks 外埠银行同业的存款 'Z LGt#  
amount for note issue 发行纸币的款额 \-kX-Tq  
amount of bond 担保契据的款额 5p6Kq=jhb  
amount of consideration 代价款额 wD>tR SW  
amount of contribution 供款数额 ]_NN,m>z  
amount of indebtedness 负债款额 l1^/Q~u  
amount of principal of the loan 贷款本金额 '0g1v7Gx  
amount of rates chargeable 应征差饷数额 8%s^>.rG  
amount of share capital 股本额 `{fqnNJE  
amount of sums assured 承保款额 $"[1yQ<p  
amount of variation 变动幅度 n*-t =DF  
amount of vote 拨款数额 usiv`.  
amount payable 应付款额 0;z-I"N  
amount receivable 应收款额 ?29zcuRaru  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +5Z0-N@  
analysis 分析 BCB"&:}  
ancillary risk 附属风险 IVD1mk  
annual account 周年帐目；周年帐目报表；年度决算；年结 9"_JiX~3  
annual accounting date 年结日期 gwk$|aT@  
annual allowance 每年免税额；年积金；年度津贴；年津 G)\s{qk  
annual balance 年度余额 4fBgmL  
annual disposable income 每年可动用收入 Tj@}O:q7:  
annual estimates 周年预算 Ju$=Tn  
annual fee 年费 dw,Nlf~*0  
annual general meeting 周年大会 P9Hv){z  
annual growth rate 年增率；每年增长率 xN wKT
IK$  
annual long-term supplement 长期个案每年补助金 rDkAeX0  
annual pensionable emolument 可供计算退休金的年薪 &T?>Kx  
annual report 年报 h: :'s&|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Kx9Cx5B  
annual return 周年报表；周年申报表；每年报税表格 .{D[!Dp#h  
Annual Return Rules 《周年报表规则》 9_'xq.uP  
annual review of consumer prices 每年消费物价回顾 CBx1.xL  
annual roll-forward basis 逐年延展方式 3#R~>c2  
annual salary 年薪 E",s]  
annual statement 年度报表；年度决算表 $Ch!]lJA
 
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 lbrob' '+  
annuitant 年金受益人 :)}iWKAse  
annuity 年金 ,c"_X8Fkx$  
annuity contract 年金合约 ~rEU83  
annuity on human life 人寿年金 P0U=lj/b  
antecedent debt 先前的债项 GL&ri!,  
ante-dated cheque 倒填日期支票 kXS_:f;M  
anticipated expenditure 预期开支 8}Rwf?B  
anticipated net profit 预期纯利 Z!=/[,b  
anticipated revenue 预期收入 [7B:{sH  
anti-inflation measure 反通货膨胀措施 6}mbj=E`  
anti-inflationary stance 反通货膨胀立场 }Q_IqI[7  
apparent deficit 表面赤字 P(G$@},W  
apparent financial solvency 表面偿债能力 ?KpHvf'  
apparent partner 表面合伙人 E^L  
application for personal assessment 个人入息课税申请书 (:E_m|00;  
application of fund 资金应用 #6'oor X  
application to release as liquidator and to destruct the books of accounts and documents x|*v(,7b]!  
申请免除清盘人职务及毁灭帐簿与文件 I=l() ET=  
appointed actuary 委任精算师 BZEY^G  
appointed auditor 委任核数师；委任审计师 @& #df  
appointed trustee 委任的受托人 =Z_\8qc  
appointer 委任人 1C+Y|p?KA  
apportioned pro rata 按比例分摊 N( E\  
apportionment 分配；分摊 5%D:wS1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wl^bvHG  
apportionment formula 分摊方程式 K"Vv=  
apportionment of estate duty 遗产税的分摊 <&TAN L  
appraisal 估价；评估 :bwdEni1P  
appreciable growth 可观增长 s`xp6\$  
appreciable impact 显着影响 Gm^@lWzG  
appreciable increase 可观增长 ;%2/  
appreciation 增值；升值 w/KHS#~  
appreciation against other currencies 相对其他货币升值 &0SGAJlec  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0z/tceW'F  
appreciation tax 增值税 0F=UZf&  
appropriation 拨款；拨用；拨付 Tn2Z{.q$  
appropriation account 拨款帐目 l_iucN  
Appropriation Bill 拨款法案 '|&}rLr:+  
appropriation-in-aid system 补助拨款办法 SSycQ4[{o  
approved assets 核准资产 B)/X:[  
approved basket stock 认可一篮子证券 wx -NUTRim  
approved budget 核准预算 sp0&"&5  
approved charitable donation 认可慈善捐款 jVL<7@_*  
approved charitable institution 认可慈善机构 @!fy24R]D  
approved currency 核准货币；认可货币 GjE/!6b  
approved estimates 核准预算 A?|KA<&m#u  
approved estimates of expenditure 核准开支预算 iN+Dmq5  
approved overseas insurer 核准海外保险人 t&:'Ag.G  
approved overseas trust company 核准海外信托公司 N}nU\e6 Y  
approved pooled investment fund 核准汇集投资基金 QD]Vfj4+  
approved provident fund scheme 认可公积金计划 Z!G_" 3  
approved provision 核准拨款 -liVYI2s  
approved redeemable share 核准可赎回股份 ?;>s<  
approved regional stock 认可地区性证券 SPOg'  
approved retirement scheme 认可退休金计划 ^tsIgK^9H  
approved subordinated loan 核准附属贷款 &tw.]3  
arbitrage 套戥；套汇；套利 LdR}v%EH  
arbitrageur 套戥者；套汇者 &WN4/=QW-J  
arbitrary amount 临时款项 ~cy/\/oO  
arrangement 措施；安排；协定 'Kxs>/y3  
arrears 欠款 irqlU  
arrears of pay 欠付薪酬 (`GO@  
arrears of revenue 逾期未收税款；逾期未收的帐项 HKv:)h{?  
articles of association 组织章程；组织细则；组织章程细则 pD##lkJr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j/3827jw=  
ascertainment of profit 确定利润 LD: w wH  
"Asia Clear" “亚洲结算系统” d?WA}VFU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 . l RW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Qc\JUm]  
Asian Development Fund [ADF] 亚洲发展基金 :y!e6  
Asian dollar bond 亚洲美元债券 yeKzI~  
Asian dollar market 亚洲美元市场 8NudY3cU!  
Asian dollar rate 亚洲美元利率 [0yKd?e  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 AR`X2m '  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r1EccY  
asked price 沽盘；喊价；索价；卖方报价 gsI"G
  
assessable income 应评税入息 \v9IbU*js  
assessable loss 应评税亏损 + htTrHjt  
assessable profit 应评税利润 );@Dr!H  
assessable value 应评税值 )s,L:{<  
assessed profit 估定利润 qW6a|s0}  
assessed value 经评估价值 &zlwV"W  
assessment 评税；评定；估价；评税单 Kpz>si?CL  
assessment number 评税编号；估价编号 i&-g 0  
assessment of additional tax 补加税评税 &BqRyUM$F  
assessment of performance 业绩评估；实绩评价 Ul^/Dh  
Assessor 评税主任 '{\VOU  
asset price bubbles 资产价格泡沫 yX$I<L<Suz  
asset-backed securities 具资产保证的证券 ^)rX27!G  
assets accretion 资产增值 C 6Bh[:V&  
assets and liabilities 资产与负债 T.<eriv  
assets betterment statement 资产递增表；资产改进表 .6xP>!E}Q  
assets lending 实物放款；有抵押贷款 "BK'<j^q  
assets of the company passing on the death 死者去世时转移的公司资产 -dsB@nPiUw  
assets pledged as security for liabilities 用作负债抵押的资产 <>A:
Oi3^  
assets portfolio 资产投资组合 Ljq/f& c  
assets price 资产价格 D5\$xdlJy  
assets quality 资产质素 (Z=ziopDE  
assets realization 资产变现 O4$ra;UM`  
assets refinancing arrangement 资产再集资安排 {0q;:
7Bt  
assets securitization 资产证券化 .S`Ue,H  
assets situated outside Hong Kong 在香港以外地方的资产 ~7Kqc\/H&I  
assets stripping 削减资产；拆卖资产 /[VafR!  
assets value 资产值 Id *Gs>4U  
assignee 承让人 (;$J5  
assignment 转让；转让书；转让契 j.uN`cU!  
assignment of interest 权益转让 ; @ h{-@  
assignment of letters patent and trade mark 专利证书及商标转让 v/c8P\  
assignment of property 物业转让；物业转让书 :J@q Xa  
assignment right 转让权 k.rP}76  
assignor 转让人 yX,2`&c  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7fLLV2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?t'ZX~k  
associate member 附属会员 qo}-m7  
associated body corporate 相联法人团体 ;j-@ $j  
associated company 相联公司；联属公司 i@6MO'y  
associated corporation 相联法团 +hpXMO%?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] TgSU}Mf)a  
公认会计师公会〔英国〕 HelC_%#^  
Association of Futures Exchange Brokers 香港期货经纪协会 ZwAX
+0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 FAjO-T4(  
association of underwriters 承保人组织 U u(ysN4`  
assumption of control 接管 GfUIF]X  
assurance 担保；保险；转易；转易书 r42[pi]F  
assurance of interest 权益的转易 k~>9,=::d  
at 19XX price 按一九ＸＸ年价格计算 f~jx2?W  
at a discount 按赔价计算；按贴水价格计算；打折扣 U#ueG  
at a premium 按溢价计算；按升水价格计算 KZ6}),p  
at call 通知付款；按通知 SIKy8?Fn  
at constant market price 按固定市价计算 }
;+'  
at constant price 按固定价格计算 jZ7/p^c5R  
at cost 按成本计算 qBpv[m  
at current market price 按当时市价计算；按现时市价计算 /"- k ;jz  
at current price 按当时价格计算；按现时价格计算 g:q+.6va"  
at factor cost 按要素成本计算；按生产要素成本计算 gd
_w;{WP  
at money-of-the-day price 按付款当日价格计算 2xZg, \  
at or better 按指定或较佳价位〔买卖指令〕 >a%NC'~rc  
at par 按面值计算；平价 n]}+ :  
at sight 见票即付 !w[<?+%%n  
at the close 按收市盘 rwtSn?0z"  
at the opening 按开市盘 { Y|h;@j$  
attestation 见证；见证条款 Yi{[llru  
at-the-money option 平价期权 Xl#vVyO  
attorney 受权人；受托代表人 {DI_i +2  
attornment 新拥有人承认书 ,cWO Ak  
attributable profit 可归属利润 k*-_CO-h  
attributable share value 可归属股份价值 RI:x`do  
Auckland Stock Exchange 奥克兰证券交易所 kN`[Q$B  
auction 拍卖 ?Gp~i]  
auctioneer 拍卖商 ?#qA>:2,  
audit 审计；核数 w^ui%9 &6H  
Audit Commission 审计署 W:3u$LTf*f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M`FsKK`  
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〕 6^wg'u]c  
audit review 帐目审查 ;QR|v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b*nytF  
audited account 审计帐目；经审计的帐目 e=%7tK*  
audited annual account 经审计的周年帐目 $9y]>R  
audited balance sheet 经审计的资产负债表 DHbLS3-  
auditor 核数师；核数主任；审计师 @?aNvWeavH  
auditor's certificate 核数师证明书；审计师证明书 k!xi (l<C  
auditor's report 核数师报告；审计师报告 )"WImf:*  
Aussie bond 澳元债券 ba%[!  
austerity budget 紧缩预算 V{HZ/p_Y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~1S7\e7{  
Australia All Ordinaries Index 澳洲所有普通股票指数 \C ZiU3  
Australian Dollar [AUD] 澳元 x~$P.X7(~  
Australian Options Market 澳大利亚期权市场 E,xCfS)  
Australian Securities Commission 澳洲证券事务监察委员会 G 8uX[-L1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tW|B\p}  
Australian Stock Exchange 澳大利亚证券交易所 ;G0~f9  
Austrian Schilling [ATS] 奥地利先令 7V4iPx  
authentication 认证；鉴证 N ]}Re$5  
authority to purchase 委托购买证；委购书 wC{=o`v  
authorization 认可；核准；授权；授权书 "h
7Z(Y  
authorization by direction 指示授权 YM 7P!8Gc  
authorization by instruction 指令授权 K *{C:Y  
authorization by warrant 令状授权 XZV)4=5iSO  
authorization of unit trust 单位信托的认可 IQGIU3O  
authorized agent 指定代理人 r;y&Wa  
authorized capital 法定资本 k5w+{iOh  
authorized clerk 出市员 bsr  
authorized dealer 认可交易商 E-*udQ  
authorized financial institution 认可财务机构 GE Xz)4[  
authorized fund 认可基金 &m'O :ZS2  
authorized fund house 获授权的基金公司；认可基金公司 *W(b=u  
authorized institution 认可机构 PaMi5Pq  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 y3 LWh}~E  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >Eik>dQ a  
authorized insurer 获授权保险人；获认可承保人 bTA<AoW9="  
authorized investment 特准投资项目 5f/[HO)  
authorized person 获授权人 MG8-1M  
authorized representative 获授权代表 I}n"6'*  
authorized share capital 法定股本 [mw#a9  
automated quotation system 自动报价系统 q<oA%yR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] XwX1i!'54  
自动交易系统〔香港期货交易所有限公司〕 K._1sOw'"Y  
automatic adjustment mechanism 自动调整机制 Z6K9E=%)c  
automatic adjustment system 自动调整系统 EIEwrC  
Automatic Clearing House 自动票据交换所 OTN"XKa$  
automatic exchange rates accumulation system 自动化汇率累集系统 DSd 5?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 T1n GBl\(  
automatic teller machine [ATM] 自动柜员机 Qyt6+xL  
autopay 自动转帐 m$QFtrvy  
available assets 可用资产 &Radpb2p6  
available fiscal reserve 现存财政储备 $N,9e  
available profit 可用利润 8'^eH1d'  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @{+*ea7M(`  
average 平均；平均数；海损 9nM {x?  
average basic salary 平均基本薪金 h=`rZC  
average consumer expenditure 平均消费开支；一般消费开支 !RiPr(m@y  
average cost 平均成本 eC[g"Ef  
average cost of land production 增辟土地平均成本 ot_jG)  
average daily turnover 平均每日成交额 }!n<L:njX  
average daily wage rate 平均每日工资率 u:g(x+u4:  
average expenditure pattern 平均开支模式 7T4rx53  
average growth rate 平均增长率 HFo}r~  
average net fixed assets 固定资产平均净值 C$ZY=UXz!T  
average of relatives 相对价格平均数 (9Hc`gd)p  
average price 平均价格 Kz$Ijj  
average propensity to consume 平均消费倾向；一般消费倾向 \sp7[}Sw  
average propensity to save 平均储蓄倾向；一般储蓄倾向 b<=K@I.=  
average rate 平均率 27u$VHwb  
average revenue 平均收入；平均收益 _NA]= #J  
average stock 平均库存；平均存货 ~Ja>x`5  
average yearly rent 平均年租 KxJJ?WyM  
avoidance of double taxation 避免双重课税 >x!N@G  
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 I"DV}jg6|  
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