一些有用的会计术语(也不知道发的地方对不对)A

A: "m wl-=  
A share Ａ股；甲类股份 t$ACQ*
O  
abatement of tax 减税；减扣免税额 N`y}Gs  
ABN AMRO Bank N.V. 荷兰银行 A%.J%[MVz  
above-the-line expenditure 线上项目支出；经常预算支出 {d&X/tT  
above-the-line receipt 线上项目收入；经常预算收入 \9[NH/.Z{  
ABSA Asia Limited 南非联合亚洲有限公司 ^aGZJiyJ  
absolute change 绝对数值变更 G5y]^P  
absolute expenditure 实际开支 C.b,]7i  
absolute guideline figure 绝对准则数字 UIC\CP d  
absolute interest 绝对权益 9;>@"e21R  
absolute order of discharge 绝对破产解除令 $]Q*E4(kV9  
absolute profit margin 绝对利润幅度 wrZ7Sr!/V  
absolute value 实值；绝对值 <XkkYI(  
absolutely vested interest 绝对既得权益 !$%/ rQ9  
absorbed cost 已吸收成本；已分摊成本 7.w*+Z>z  
absorption 吸收；分摊；合并 (M+,wW[6  
absorption rate 吸收率；摊配率；分摊率 HP
u/. oE  
ACB Finance Limited 亚洲商业财务有限公司 fxLE]VJQ  
acceptable form of reciprocity 合理的互惠条件 h(+m<J  
acceptable rate 适当利率；适当汇率 BLl%D  
acceptance agreement 承兑协议 F[o+p|nF  
acceptance for honour 参加承兑 v#F
J+  
acceptor 承兑人；接受人；受票人 `'A(`. CL  
acceptor for honour 参加承兑人 7eaA]y~H  
accident insurance 意外保险 bQ|#_/?  
Accident Insurance Association of Hong Kong 香港意外保险公会 J};u25:}  
accident insurance scheme 意外保险计划 =UI,+P:  
accident year basis 意外年度基准 1B9
Fb.i  
accommodation 通融；贷款 c<JM1  
accommodation bill 通融票据；空头票据 w /Bn2bD  
accommodation party 汇票代发人 kuKnJWv  
account balance 帐户余额；帐户结余 k"3Z@Px:  
account book 帐簿 {UV<=R,E  
account collected in advance 预收款项 4U LJtM3  
account current book 往来帐簿 Ti
9:'I  
account of after-acquired property 事后取得的财产报告 Qwp\)jVi  
account of defaulter 拖欠帐目 pQ[o3p!&9  
account payable 应付帐款 '0])7jq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zezofW]a  
account receivable 应收帐款 \ pe[V~F  
account receivable report 应收帐款报表 jFJW3az@z  
account statement 结单；帐单；会计财务报表 VrnK)za*H  
account title 帐户名称；会计科目 WcZo+r  
accountant's report 会计师报告 .Y^d
9.  
Accountant's Report Rules 会计师报告规则 )$lSG}WD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3H\b N4  
Accounting Arrangements 《会计安排》 :e0R7sj  
accounting basis 会计基础 laD.or  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ul7pxzj  
Accounting Circular 《会计通告》 n}ZBU5_  
accounting class 会计类别 /`j K  
accounting date 记帐日期；会计结算日期 3u"J4%zg|L  
accounting for money 款项核算 Lv,ji_  
Accounting Officer 会计主任 QvK]<HEr  
accounting period 会计报告期；会计期 kw}ISXz v  
accounting policy 会计政策；会计方针 Chb4VoE  
accounting practice 会计惯例 0?&aV_:;X  
accounting principle 会计准则 ]'1N_m]?  
accounting record 会计记录 p)[BB6E  
accounting report 会计报告 _>_y@-b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *+,Lc1|\  
Accounting Society of China 中国会计学会 'wT./&Z  
accounting statement 会计报表 X"qbB4(I  
accounting system 会计制度；会计系统 WW8L~4Zy  
accounting transaction 会计事项；帐务交易 x#}j3" PP  
accounting treatment 会计处理 kw-
Kx4 )  
accounting year 会计年度 ,G!_ SZ  
accretion 增值；添加 00.iMmJ  
accrual 应计项目；应累算数目 0-&sJ  
accrual basis 应计制；权责发生制 #LNB@E  
accrual basis accounting 应计制会计；权责发生制会计 8^f[-^%  
accrue 应累算；应计 [r~rIb%Zj  
accrued benefit 应累算利益 v^lm8/}NO  
accrued charges 应计费用 OL mBh3&  
accrued cumulative preference share dividend 应累算的累积优先股股息 1 [~|  
accrued expenses 应累算费用 Cn./Naq  
accrued interest payable 应付利息；应计未付利息 <+i`W7  
accrued interest receivable 应收利息；应计未收利息 /kviO@jm4(  
accrued right 累算权益 qdkTg:QJ,  
accruing profit 应累算的利润 D!D%.  
accumulated fiscal reserve 累积财政储备 xUYN\Pc-  
accumulated profit 累积利润；滚存溢利 Jk6/i;4|  
accumulated reserve 累积储备 D^R! |K/  
accumulation of surplus income 累积收益盈余 -WHwz m  
acquired assets 既得资产 FDG
KMGZ  
acquisition 收购；购置；取得 gQ+_&'C  
acquisition cost 购置成本 -"JE-n  
acquisition expenses 购置费用 hoD[wAC  
acquisition of 100% interest 收购全部股权 GF.g'wYc)Y  
acquisition of control 取得控制权 C>K"ZJ  
acquisition of fixed assets 购置固定资产 BKP!+V/  
acquisition of shell “买壳” !PP?2Ax  
acquisition price 收购价 Nno={
i1jk  
act of God 天灾 @}rfY9o'  
acting partner 执事合伙人 $lG--s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 B8#f^}8  
active partner 积极参与的合伙人 iNrmhiql  
active trading 交投活跃 :-'ri Ry  
actual circulation 实际流通 CYic_rF$  
actual cost 实际成本 xyJgHbml  
actual expenditure 实际开支；实际支出 G?/8&%8  
actual income 实际入息；实际收入；实际收益 W!9f'Yn  
actual market 现货市场 W,oV$ s^  
actual price 现货价；实际价格 &WWO13\qd  
actual profit 实际利润 v_F?x!  
actual quotation 实盘；实际价位；实际报价 'w$we6f  
actual year basis 按实际年度计算 Z_ *ZUN?B  
actuals 实货 Z YO/'YW  
actuarial investigation 精算调查 '~6CGqU*  
actuarial principle 精算原则 AxqTP
x7`|  
actuarial report 精算师报告 I:2jwAl  
Actuarial Society of Hong Kong 香港精算学会 <HX-qN
A?  
actuarial valuation 精算师估值 sVl:EVv  
actuary 精算师 +wgUs*(W  
ad referendum agreement 暂定协议；有待覆核的协定 kd2'-9  
ad valorem duty 从价税；按值征税 &7y1KwfXn  
ad valorem duty system 从价税制 R8Ei:f}  
ad valorem fee 从价费 `];[T=  
ad valorem tariff 从价关税 Vh-h{  
additional allowance 额外免税额 5TW<1'u  
additional amount for unexpired risk 未过期风险的额外款额 :95_W/l  
additional assessable profit 补加应评税利润 :QY9pT  
additional assessment 补加评税 [8g\pPQ  
additional commitment 额外承担 o+23?A~+  
additional commitment vote 额外承担拨款 -Y,Ibq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '$nGtB5  
additional dependent parent allowance 供养父母额外免税额 3mn-dKe((  
additional provision 额外拨款 @ShJ:  
additional stamp duty 附加印花税 L7'X7WYf&  
additional tax 补加税罚款；补加税款 +[nYu)puP  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x-k/rZ  
adjudged bankrupt 被裁定破产 %[F;TZt  
adjudicated bankrupt 裁定破产人 ^rb7`s#G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |"&4"nwa  
adjudication of bankruptcy 裁定破产；宣告破产 e/~<\  
adjudication of insolvency 裁定无力偿还债务 ep1Ajz.l  
adjusted actual 经调整的实数；调整后的实数  ^*>no=A  
adjusted current assets 经调整的流动资产；调整后的流动资产 QLLVOJi  
adjusted figure 经调整的数字；调整后的数额 xo3)dsX  
adjusted liabilities 经调整的负债；调整后的负债 ,(b~L<zN&  
adjusted loss 经调整的亏损；调整后的亏损 "@bk$o=  
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 +K4v"7C V  
adjusted profit 经调整的利润；调整后的利润 ( I~XwP&  
adjusted surplus 经调整的盈余额；调整后的盈余额 V^H47O;VC  
adjusted value 经调整的价值；调整后的价值 }{PtQc6RL!  
adjustment 调整；修订；理算〔保险〕 wY)GX  
adjustment centre 调剂中心 4h@of'  
adjustment lag 调整过程的时间差距；调整时差 K_Gf\x  
adjustment mechanism 调整机制 E 4(muhY  
adjustment of loss 亏损调整 dNmX<WXG  
adjustment process 调整过程；调整程序 c'4 \F9  
adjustment range 调整幅度 Z.19v>-c  
administered exchange rate 受管制汇率 4ov~y1Da)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V3nv5/6  
administration expenses 行政费用 >@\-m  
administration fee 手续费；行政费 SQRz8,sqkw  
administration in bankruptcy 破产管理 1%{(?uz9  
administration order 遗产管理令 h
km3\wg  
administrator 管理人；遗产管理人 ZuON@(  
administrator of the estate 遗产管理人 p`ZGV97  
admission of debt 债项承认书 /FXfu  
admission of proof 接纳债权证明 \p|!=H@  
advance 放贷款项；垫付款项；预支款项；预付款项 ~~ w4854  
advance account 暂支帐目；预付款帐户 $t?e=#G  
advance compensation 预付补偿金 "@Fxfd+Ot  
advance from shareholder 股东垫款 BF#e=p  
advance pending reimbursement 预支以待日后付还 n*|-"'j  
advanced economy 先进经济体系 3`I_  
advancement 预付；预付财产 n[7zK'%Dxg  
advances warrant 垫款令 'f!Jh<i  
advancing 贷出 9dv~WtH>5  
adverse balance 逆差 m]vr|:{6/  
adverse exchange 逆汇 43fA;Uc{Y`  
advertisement addressed to shareholders 在报章刊登的致股东通告 S]{Z_|h*j  
advice for collection 托收通知书 T9.gs}B0  
advice of drawing 提款通知书；汇票通知书 1 ErYob.p  
advice of payment 付款通知 WNi<|A#T{  
Advisory Committee [Securities and Futures Commission] Ve
d:w^ ,  
谘询委员会〔证券及期货事务监察委员会〕 W>49,A,q  
Advisory Committee on Diversification 经济多元化谘询委员会 Lr&tpB<  
affidavit 誓章；遗产申报誓章 1gr jK.x  
affidavit of no receipt 述明无收款的誓章 kDQXPp
 
affiliate 联号；联营公司；附属公司 _69\#YvCG  
affiliated company 附属公司；联号；联营公司 4]R3*F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q fe#kF9  
affordability 负担能力 %(6WrE5F6  
African Development Bank [AfDB] 非洲开发银行 Ks-><-2+N  
after-acquired property 事后取得的财产 YKk%;U*  
after-hours dealing 市后交易 Q.yoxq  
after-tax profit 税后盈利；税后利润；税后溢利 NI)nf;C  
agency agreement 代理协议 w5Z3e^g  
agency expenses 代理机构的开支 + u+fEg/A  
agency fee 代理费 \k8_ZJw  
Agency Law 《代理法》 /cn_|DwN5  
agent 代理人；承销人 fE iEy%o  
agent of company 公司代理人 3@JwL{C  
agent's fee 代理人费；经纪费 +aap/sYp  
aggregate 总计；总数；总体数字 bx>D  
aggregate amount 总款额；总额 ;'kH<Iq  
aggregate assets and liabilities 总体资产与负债 ,#{aAx|]  
aggregate at constant price 按固定价格计算的总体数字 ,\b5M`<c  
aggregate demand 总需求 i\b2P2 `B  
aggregate gross position 总持仓量 ,q1RJiR  
aggregate limit 总限额 o^_am>h  
aggregate of salaries tax 合计薪俸税 .u&g2Y  
aggregate performance 总体表现；总体业绩 P? n`n!qZ  
aggregate supply 总体供应 ijfT!W  
aggregate surplus 总盈余 t s&C0  
aggregate total 整体总额 SV >EB;<  
aggregate value 总值；合计价值 #<:khs6  
aggregated basis 合计基准 ]2+(i  
aggregated net chargeable income 合计应课税入息实额 qmGB~N|N  
aggregation 合并计算；合计；总和 b~-9u5.L1  
aggregation of incomes of husband and wife 夫妇入息合并计算 @NZ?D0"  
aggregation of property 财产的总和 tQ"PCm  
agio 差价；贴水 Z q)A"'Y  
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》 vnE,}(M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9ZwhCsO  
《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》 i*3'O:Gq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hk(^?Fp  
《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》 c8'?Dd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G|V ^C_:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b.F2m(e2  
agreement for a settlement 授产协议 e2>gQ p/
 
agreement for assignment 转让协议 (Xx @_  
agreement for sale 售卖协议；买卖协议 Z(#a-_g  
agreement for sale and purchase 买卖协议 V'8 (}(s/  
agreement for the payment of interest 支付利息协议 $%/Zm*H  
agreement for the repayment of money 还款协议 "qF8'58  
agreement of reinsurance 再保险协议 x~ I cSt  
Agricultural Bank of China 中国农业银行 4&tY5m>  
air passenger departure tax 飞机乘客离境税 Xo P]PR`cQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3=z'Ih`  
airport tax 机场税 a83o(9  
alcohol duty 酒精税 u VB&DE  
alienation 让与；让渡；转让 3.soCyxmc  
alimony 生活费；赡养费 18~j>fN  
All Ordinaries Index [AOI] 所有普通股指数 Z# 1Q
j9  
all risks 全险；综合险 D+RG,8Ht  
All Sales Record for Stock Market 《股票市场成交报告》 Mb-C DPT  
Allied Capital Resources Limited 新联财务有限公司 9K)2OX;$w  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 w\
a\I  
allocation letter 拨款信件 cOIshT1  
allocation of fund 分配款项；预留款项 p!=/a)4X  
allocation of profit 利润分配；溢利分配 ]itvu:pl%  
allocation warrant 拨款令 G'!Hc6OZ  
allotment 分配；配股 *<J**FhcMu  
allotment notice 股份配售通知；配股通知 I\":L  
allotment of shares 股份分配 T2k5\r8  
allowable 可获宽免；免税的 NVP~`sxiZ  
allowable business loss 可扣除的营业亏损 *5wb8[  
allowable expenses 可扣税的支出 gq/q]Fm\  
allowance 免税额；津贴；备抵；准备金 $H?v  
allowance for debts 债项的免税额 j $L  
allowance for depreciation by wear and tear 耗损折旧免税额 7z`)1^M  
allowance for funeral expenses 殡殓费的免税额 pj'Yv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [<6ez;2q'  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~zi&u46  
allowance to debtor 给债务人的津贴 ;R}:2  
alteration of capital 资本更改 q^EG'\<^  
alternate trustee 候补受托人 +hi!=^b]  
amalgamation 合并 J-b Z`)[Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <.#i3!  
ambit of charges 征税范围；收费范围 g+U6E6}1  
amended valuation 经修订的估值 kz]qk15w  
American Commodities Exchange 美国商品交易所
zoA]7pG-  
American Express Bank Limited 美国运通银行 o[aRG7C  
American Stock Exchange 美国证券交易所 XNsMXeO]&  
amortization 摊销 ^C_ ;uz  
amount due from banks 存放银行同业的款项 3(jI  
amount due from banks abroad 存放海外银行同业的款项 :D;BA  
amount due from holding companies 控股公司欠款 W A-\2  
amount due from local banks 存放本港银行同业的款项 \K55|3~R  
amount due to banks 银行同业的存款 Dhv ^}m@  
amount due to banks abroad 海外银行同业的存款 B/AS|i] sM  
amount due to holding companies 控股公司存款 c#Y/?F2p  
amount due to local banks 本港银行同业的存款 -6@#Nq_iWU  
amount due to outport banks 外埠银行同业的存款 d=yuuS/  
amount for note issue 发行纸币的款额 PS**d$ S  
amount of bond 担保契据的款额 7 wH9w  
amount of consideration 代价款额 /5pVzv+rm  
amount of contribution 供款数额 .7_<0&kW  
amount of indebtedness 负债款额 V9bn  
amount of principal of the loan 贷款本金额 v*U OD'tk  
amount of rates chargeable 应征差饷数额 n Hz Xp:"  
amount of share capital 股本额 !W^P|:Qt  
amount of sums assured 承保款额 v4OroG=^  
amount of variation 变动幅度 8Q4yllv4  
amount of vote 拨款数额 NU"Ld+gw  
amount payable 应付款额 4c0 =\v  
amount receivable 应收款额 clyZD`*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &P'd&B1   
analysis 分析 ]O]6O%.ao  
ancillary risk 附属风险 +6-_9qRq  
annual account 周年帐目；周年帐目报表；年度决算；年结 #\1)Tu%-  
annual accounting date 年结日期 V(wm?Cc]  
annual allowance 每年免税额；年积金；年度津贴；年津 J;wDvt]]1  
annual balance 年度余额 QN)EPS:y  
annual disposable income 每年可动用收入 pV[SY6/  
annual estimates 周年预算 .|UIZwW0  
annual fee 年费 J@$KF GUs  
annual general meeting 周年大会 (}
*1,N!#  
annual growth rate 年增率；每年增长率 rJtpTV@.  
annual long-term supplement 长期个案每年补助金 (_IP
z)F  
annual pensionable emolument 可供计算退休金的年薪 pm` f?
Py  
annual report 年报 xaI)d/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'nJ,mZx  
annual return 周年报表；周年申报表；每年报税表格 `]F}O \H  
Annual Return Rules 《周年报表规则》 JIatRc?g  
annual review of consumer prices 每年消费物价回顾 :6TLT-B  
annual roll-forward basis 逐年延展方式 pddumbp  
annual salary 年薪 F81Kxcs  
annual statement 年度报表；年度决算表 >lkjoEVQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bUU\bc  
annuitant 年金受益人 ?+_Y!*J2b  
annuity 年金 w
5<&
b1:  
annuity contract 年金合约 'r'+$D7  
annuity on human life 人寿年金 -[}AhNYK  
antecedent debt 先前的债项 ech1{v\B|  
ante-dated cheque 倒填日期支票 y?'Z'  
anticipated expenditure 预期开支 C23Gp3_0/  
anticipated net profit 预期纯利 Ve\.7s  
anticipated revenue 预期收入 }Jo}K)>!  
anti-inflation measure 反通货膨胀措施 ^V0I!&7lx  
anti-inflationary stance 反通货膨胀立场 tS3!cO\  
apparent deficit 表面赤字 
;iA$yw:  
apparent financial solvency 表面偿债能力 BD2Gv)?g  
apparent partner 表面合伙人 L_5o7~`0  
application for personal assessment 个人入息课税申请书 |U`ASo  
application of fund 资金应用 bQ`2ll*(  
application to release as liquidator and to destruct the books of accounts and documents 6 m%/3>q  
申请免除清盘人职务及毁灭帐簿与文件 f?lnBvT|b  
appointed actuary 委任精算师 h'B0rVQia>  
appointed auditor 委任核数师；委任审计师 AzMX~cd  
appointed trustee 委任的受托人 <YAs0  
appointer 委任人 0`4Fa^o]h  
apportioned pro rata 按比例分摊 8vx#QU8E/  
apportionment 分配；分摊 PG{"GiZz=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x-T7 tr&(  
apportionment formula 分摊方程式 1`2lq~=GV  
apportionment of estate duty 遗产税的分摊 lm8<0*;,  
appraisal 估价；评估 Ssd7]G+n:  
appreciable growth 可观增长 PNpH)'C|
 
appreciable impact 显着影响 ._p^0UxT  
appreciable increase 可观增长 :M$8<03>F  
appreciation 增值；升值 }F-,PSH Ml  
appreciation against other currencies 相对其他货币升值 .*Axr\x3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vMYEP_lhK,  
appreciation tax 增值税 V9;O1  
appropriation 拨款；拨用；拨付 DI\^&F)3T2  
appropriation account 拨款帐目 Ai~d  
Appropriation Bill 拨款法案 r12e26_Ab  
appropriation-in-aid system 补助拨款办法 G(hzW%P  
approved assets 核准资产 m^;A]
0h+  
approved basket stock 认可一篮子证券 ^ux"<?  
approved budget 核准预算 l(3\ekU!  
approved charitable donation 认可慈善捐款 vPsf{[Kr  
approved charitable institution 认可慈善机构 r5Xi2!  
approved currency 核准货币；认可货币  )QB9zl:  
approved estimates 核准预算 $yZ(ws  
approved estimates of expenditure 核准开支预算 W;T(q~XK  
approved overseas insurer 核准海外保险人 $+n5l@W  
approved overseas trust company 核准海外信托公司 ;'oi7b  
approved pooled investment fund 核准汇集投资基金 iI@(Bl
]  
approved provident fund scheme 认可公积金计划 ~2}^ -,  
approved provision 核准拨款 ;f[@zo><r  
approved redeemable share 核准可赎回股份 yHxi^D]  
approved regional stock 认可地区性证券 IWnyqt(k  
approved retirement scheme 认可退休金计划 M7gM#bv>L  
approved subordinated loan 核准附属贷款 An=Q`Uxt/  
arbitrage 套戥；套汇；套利 Y#f
iJ  
arbitrageur 套戥者；套汇者 eQsoZQA1  
arbitrary amount 临时款项 ^ =RSoR  
arrangement 措施；安排；协定 p/?TU  
arrears 欠款 pjNH0mZ  
arrears of pay 欠付薪酬 }\d3   
arrears of revenue 逾期未收税款；逾期未收的帐项 1#jvr_ ga  
articles of association 组织章程；组织细则；组织章程细则 4.'KT;[_1/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eo'C)j# U  
ascertainment of profit 确定利润 ~f[91m!+  
"Asia Clear" “亚洲结算系统” 5h>t4 [~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {-,^3PI\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 } bEu+bZ  
Asian Development Fund [ADF] 亚洲发展基金 WyJXT.  
Asian dollar bond 亚洲美元债券 %M;{+90p>t  
Asian dollar market 亚洲美元市场 {#%;HqP  
Asian dollar rate 亚洲美元利率 dWhF[q"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <=&7*8u0+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8A|i$#.&  
asked price 沽盘；喊价；索价；卖方报价 O:(%m  
assessable income 应评税入息 &Qq4xn+J  
assessable loss 应评税亏损 g bwg3$!9  
assessable profit 应评税利润 8Zvh"Z?  
assessable value 应评税值 s`"ALn8m  
assessed profit 估定利润 ! jb{q bq  
assessed value 经评估价值 T#w *5Qf  
assessment 评税；评定；估价；评税单 fY9/u=  
assessment number 评税编号；估价编号 N>_d {=P  
assessment of additional tax 补加税评税 0B[eG49  
assessment of performance 业绩评估；实绩评价 "ktC1y1  
Assessor 评税主任 .
G ~,h  
asset price bubbles 资产价格泡沫 DwC8?s*2H  
asset-backed securities 具资产保证的证券 #L,5;R{`  
assets accretion 资产增值 \^%5!  
assets and liabilities 资产与负债 O5p]E7/e  
assets betterment statement 资产递增表；资产改进表 Zx}.mt#}8  
assets lending 实物放款；有抵押贷款 ld*RL:G  
assets of the company passing on the death 死者去世时转移的公司资产 #]5|Qhrr+  
assets pledged as security for liabilities 用作负债抵押的资产 zwKm;;v8  
assets portfolio 资产投资组合 q7%eLJ  
assets price 资产价格 $\@yH^hL  
assets quality 资产质素 Ctxx.MM  
assets realization 资产变现 eX>X=Ku  
assets refinancing arrangement 资产再集资安排 [{B1~D-  
assets securitization 资产证券化 0\y@etb:mf  
assets situated outside Hong Kong 在香港以外地方的资产 D?_#6i;DJ  
assets stripping 削减资产；拆卖资产 nNff~u)I  
assets value 资产值 ;{~F7:i  
assignee 承让人  <XxFR  
assignment 转让；转让书；转让契 p }bTI5  
assignment of interest 权益转让 L%.GKANM  
assignment of letters patent and trade mark 专利证书及商标转让 VNbq]L(g  
assignment of property 物业转让；物业转让书 GJItGq`)  
assignment right 转让权 v;;X2 a1k  
assignor 转让人 t?]6>J_V  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 L&'0d$Tg8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DwZt.*  
associate member 附属会员 BifA&o%  
associated body corporate 相联法人团体 Wx/!Myu  
associated company 相联公司；联属公司 &hba{!`y  
associated corporation 相联法团 T}[W')[s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |b/J$.R  
公认会计师公会〔英国〕 g}3c r.  
Association of Futures Exchange Brokers 香港期货经纪协会 C<fNIc~.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <E BgHD)  
association of underwriters 承保人组织 4T9hT~cT7  
assumption of control 接管 WytCc>oL  
assurance 担保；保险；转易；转易书 );z}T0C  
assurance of interest 权益的转易 5!Z+2Cu]  
at 19XX price 按一九ＸＸ年价格计算 [NvEXTd  
at a discount 按赔价计算；按贴水价格计算；打折扣 ;.W0Aa  
at a premium 按溢价计算；按升水价格计算 i:kWO7aP  
at call 通知付款；按通知 %TG$5')0  
at constant market price 按固定市价计算 :Rt5=0x   
at constant price 按固定价格计算 2ZtqZ64i  
at cost 按成本计算 BdO$  
at current market price 按当时市价计算；按现时市价计算 !Y]}&
pUP  
at current price 按当时价格计算；按现时价格计算 ].dTEzL9X  
at factor cost 按要素成本计算；按生产要素成本计算 yK?~XV:  
at money-of-the-day price 按付款当日价格计算 hCT%1R}rKr  
at or better 按指定或较佳价位〔买卖指令〕 bOck^1Hky  
at par 按面值计算；平价 0dkM72p  
at sight 见票即付 BQS9q'u_  
at the close 按收市盘 qqzQKN  
at the opening 按开市盘 "}SERC7  
attestation 见证；见证条款 c(#`z!FB  
at-the-money option 平价期权 DJQ]NY|  
attorney 受权人；受托代表人 ,uKvE`H  
attornment 新拥有人承认书 z}bnw2d]  
attributable profit 可归属利润 BE"nyTQ  
attributable share value 可归属股份价值 LDBR4@V  
Auckland Stock Exchange 奥克兰证券交易所 :LBe{Jbw  
auction 拍卖 K%=n \Y  
auctioneer 拍卖商 U[A*A^$c}  
audit 审计；核数 @5?T]V g  
Audit Commission 审计署 5GJ0EZ'X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V
e8!  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 -/gS s<"  
audit review 帐目审查 %o"Rcw|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rd,mbH[<C  
audited account 审计帐目；经审计的帐目 K%pmE?%,8  
audited annual account 经审计的周年帐目 ~o/^=:*  
audited balance sheet 经审计的资产负债表 W;N/Y3Lb  
auditor 核数师；核数主任；审计师 ;n;^f&;sJ  
auditor's certificate 核数师证明书；审计师证明书 tt^ze|*&t  
auditor's report 核数师报告；审计师报告 b(SV_.4,'  
Aussie bond 澳元债券 f<w*l<@  
austerity budget 紧缩预算 T),:8/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xapkhIW2\  
Australia All Ordinaries Index 澳洲所有普通股票指数 y2+a2  
Australian Dollar [AUD] 澳元 -YuvEm#f  
Australian Options Market 澳大利亚期权市场 9#iDrZW  
Australian Securities Commission 澳洲证券事务监察委员会 sN C?o[9l!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 CD&m4^X5D  
Australian Stock Exchange 澳大利亚证券交易所 *2AQ'%U~  
Austrian Schilling [ATS] 奥地利先令 6#KI? 6  
authentication 认证；鉴证 R{
[Q+y'E  
authority to purchase 委托购买证；委购书 aydal9M  
authorization 认可；核准；授权；授权书 Un/fP1  
authorization by direction 指示授权 llleo8  
authorization by instruction 指令授权 *.*:(7`  
authorization by warrant 令状授权 lXPn]iLJ  
authorization of unit trust 单位信托的认可 gPwp [  
authorized agent 指定代理人 5{g9Wh[  
authorized capital 法定资本 =P#!>*\ar  
authorized clerk 出市员 OV/FQH;V  
authorized dealer 认可交易商 ;:|KfXiC8  
authorized financial institution 认可财务机构 dI!/:x  
authorized fund 认可基金 6J 5)4^bk  
authorized fund house 获授权的基金公司；认可基金公司 +wUhB\F *  
authorized institution 认可机构 0l6iv[qu5w  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =_dd4`G&<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -{*V)J_Co  
authorized insurer 获授权保险人；获认可承保人 /a(zLHyz)  
authorized investment 特准投资项目 (RmED\.]4  
authorized person 获授权人 1QJ$yr  
authorized representative 获授权代表 B<XPu=|  
authorized share capital 法定股本 'U"3'jh  
automated quotation system 自动报价系统 lkZC?--H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GzXP  
自动交易系统〔香港期货交易所有限公司〕 _;q-+"6L;  
automatic adjustment mechanism 自动调整机制 2jZ}VCzRG  
automatic adjustment system 自动调整系统 WHZng QmY  
Automatic Clearing House 自动票据交换所 Kk98FI0]  
automatic exchange rates accumulation system 自动化汇率累集系统 DP_Pqn8p&M  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Hm*vKFhz  
automatic teller machine [ATM] 自动柜员机 $M`;."
 
autopay 自动转帐 aTh%oBrtP  
available assets 可用资产 :UcS$M1LE  
available fiscal reserve 现存财政储备
4@e!D Du  
available profit 可用利润 -b)zira  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 S.)7u6/_!  
average 平均；平均数；海损 d95N$n   
average basic salary 平均基本薪金 uHro%UAd  
average consumer expenditure 平均消费开支；一般消费开支 /mwr1GU  
average cost 平均成本 'D"K`Vw  
average cost of land production 增辟土地平均成本 O|&TL9:  
average daily turnover 平均每日成交额 WJU NJN  
average daily wage rate 平均每日工资率 (I[h.\%  
average expenditure pattern 平均开支模式 !(_xu{(DL  
average growth rate 平均增长率 0bxvM  
average net fixed assets 固定资产平均净值 8}oDRN!
J  
average of relatives 相对价格平均数 _Q}RElA  
average price 平均价格 Z^`=!n-V  
average propensity to consume 平均消费倾向；一般消费倾向 +Q!xEfpO;  
average propensity to save 平均储蓄倾向；一般储蓄倾向 p@
8^gc  
average rate 平均率 ]<;i}n| <  
average revenue 平均收入；平均收益 txfwLqx  
average stock 平均库存；平均存货 Y
eE
xjC  
average yearly rent 平均年租 )~blx+\y  
avoidance of double taxation 避免双重课税 A[ECa{v  
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 Xk&F4BJQk<  
spU!t-n67  
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