一些有用的会计术语(也不知道发的地方对不对)A

A: N$>Ml!J  
A share Ａ股；甲类股份 }N9PV/a  
abatement of tax 减税；减扣免税额 J <z ^C  
ABN AMRO Bank N.V. 荷兰银行 $|7"9W}m*  
above-the-line expenditure 线上项目支出；经常预算支出 C)m@/w  
above-the-line receipt 线上项目收入；经常预算收入 tfHr'Qy BC  
ABSA Asia Limited 南非联合亚洲有限公司 nrE.0Ue1  
absolute change 绝对数值变更 b6S"&hs  
absolute expenditure 实际开支 ozsd6&z5l  
absolute guideline figure 绝对准则数字 iJh{,0))g  
absolute interest 绝对权益 `}t5`:#k  
absolute order of discharge 绝对破产解除令 NdJ]\>5oN,  
absolute profit margin 绝对利润幅度 ]iTP5~8U
 
absolute value 实值；绝对值 ;LgMi5dN  
absolutely vested interest 绝对既得权益 kR1 12J9P  
absorbed cost 已吸收成本；已分摊成本 ]foS.D,  
absorption 吸收；分摊；合并 ,sj(g/hg  
absorption rate 吸收率；摊配率；分摊率 ?6*\M  
ACB Finance Limited 亚洲商业财务有限公司 `%|3c  
acceptable form of reciprocity 合理的互惠条件 1?)h-aN  
acceptable rate 适当利率；适当汇率 .K^gh$z!  
acceptance agreement 承兑协议 q>%.zc[x  
acceptance for honour 参加承兑 LntRLB'  
acceptor 承兑人；接受人；受票人 '\QJ{/JV  
acceptor for honour 参加承兑人 :JBtqpo2  
accident insurance 意外保险 A]iT uu5p  
Accident Insurance Association of Hong Kong 香港意外保险公会 %l%ad-V  
accident insurance scheme 意外保险计划 a:P+HU:  
accident year basis 意外年度基准 \gT({XU?  
accommodation 通融；贷款 q !}~c  
accommodation bill 通融票据；空头票据 vZQraY nJ  
accommodation party 汇票代发人 '~yxu$aK  
account balance 帐户余额；帐户结余 O\q6T7bfRW  
account book 帐簿 6
GAEQ]  
account collected in advance 预收款项 Y, Lpv|  
account current book 往来帐簿 xTG5VBv  
account of after-acquired property 事后取得的财产报告 D Q4O  
account of defaulter 拖欠帐目 7&etnQJ{  
account payable 应付帐款 D|Tz{DRG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Bs3&yEq(  
account receivable 应收帐款 on hLhrZ  
account receivable report 应收帐款报表 bfb9A+]3'  
account statement 结单；帐单；会计财务报表 zBca$Vp  
account title 帐户名称；会计科目 \*5z0A9)5)  
accountant's report 会计师报告 >8>s K(S]  
Accountant's Report Rules 会计师报告规则 yEB#*}K?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 j<WsFVS  
Accounting Arrangements 《会计安排》 Md9y:)P@Y  
accounting basis 会计基础 b$Ei>%'/";  
accounting by Official Receiver 破产管理署署长呈交的帐目 y:zNf?6&  
Accounting Circular 《会计通告》 c;KMox/  
accounting class 会计类别 ,WsG,Q(K  
accounting date 记帐日期；会计结算日期 guCCu2OTA%  
accounting for money 款项核算 ?1|\(W#  
Accounting Officer 会计主任 g9Dynm5  
accounting period 会计报告期；会计期 q(EN]W],  
accounting policy 会计政策；会计方针 wg k[_i  
accounting practice 会计惯例 3 q
8S  
accounting principle 会计准则 ^Et^,I:`  
accounting record 会计记录 0T@axQ[%  
accounting report 会计报告 z2R?GQ5 A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d8Cd4qIXX  
Accounting Society of China 中国会计学会 >}Mw"   
accounting statement 会计报表 `o{_+Li9  
accounting system 会计制度；会计系统 n[;)(  
accounting transaction 会计事项；帐务交易 C!K&d,M  
accounting treatment 会计处理 YajAz5N  
accounting year 会计年度 )~xH!%4F  
accretion 增值；添加 lV./K;\T  
accrual 应计项目；应累算数目 [g@Uc  
accrual basis 应计制；权责发生制 c8zok `\P_  
accrual basis accounting 应计制会计；权责发生制会计 ifWQwS/,a  
accrue 应累算；应计 "J&WH~8+N  
accrued benefit 应累算利益 KAVkYL0  
accrued charges 应计费用 H7drDw  
accrued cumulative preference share dividend 应累算的累积优先股股息 \,m*CYs`  
accrued expenses 应累算费用 hZ|0<u  
accrued interest payable 应付利息；应计未付利息 +s7w@  
accrued interest receivable 应收利息；应计未收利息 r|z B?9Q  
accrued right 累算权益 G `eU   
accruing profit 应累算的利润 Om;`"5  
accumulated fiscal reserve 累积财政储备 W}k/>V_  
accumulated profit 累积利润；滚存溢利 hVz]',  
accumulated reserve 累积储备 qm9=Ga5  
accumulation of surplus income 累积收益盈余 aU.!+e%_  
acquired assets 既得资产 EpT^r8I  
acquisition 收购；购置；取得 L[5U(`q[  
acquisition cost 购置成本 A58P$#)?  
acquisition expenses 购置费用 oFzmH!&ED  
acquisition of 100% interest 收购全部股权 Fo0s<YlS-  
acquisition of control 取得控制权 S
g
N?[r)  
acquisition of fixed assets 购置固定资产 vXM{)
  
acquisition of shell “买壳” ]R^xO;g'  
acquisition price 收购价 1;,<UHF8N  
act of God 天灾 N3)n**  
acting partner 执事合伙人 ;eW)&qzK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6#:V3 ;  
active partner 积极参与的合伙人 <jaQ0S{|  
active trading 交投活跃 T`u ,!S
 
actual circulation 实际流通 Ofb&W AD  
actual cost 实际成本 ,t*H:
*  
actual expenditure 实际开支；实际支出 }Q^*Zq9-  
actual income 实际入息；实际收入；实际收益 "2tKh!?Q  
actual market 现货市场 pI_:3D xe  
actual price 现货价；实际价格 XKOPW/  
actual profit 实际利润 ?oV|.LM:W  
actual quotation 实盘；实际价位；实际报价 &tiJ=;R1  
actual year basis 按实际年度计算 &-
My[t  
actuals 实货 2PNe~9)*#  
actuarial investigation 精算调查 {g4w[F!77  
actuarial principle 精算原则 y\:Ma7V  
actuarial report 精算师报告 1bDXv,nD  
Actuarial Society of Hong Kong 香港精算学会 >C5u>@%
9O  
actuarial valuation 精算师估值 (BK_A{5  
actuary 精算师 .WBp!*4  
ad referendum agreement 暂定协议；有待覆核的协定 v@fy*T\3  
ad valorem duty 从价税；按值征税 cQ`0d3  
ad valorem duty system 从价税制 (b1e!gJpy  
ad valorem fee 从价费 n0V^/j}  
ad valorem tariff 从价关税 @L 6)RF  
additional allowance 额外免税额 tHM0]Gb}  
additional amount for unexpired risk 未过期风险的额外款额 OeZ"WO  
additional assessable profit 补加应评税利润 <a+@4d;  
additional assessment 补加评税 B<G,{k  
additional commitment 额外承担 w)R5@ @C*  
additional commitment vote 额外承担拨款 Zx: h)I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j(>xP*il  
additional dependent parent allowance 供养父母额外免税额 ZP0D)@8  
additional provision 额外拨款 ^8dCFw.rU  
additional stamp duty 附加印花税 ]1[:fQF7/L  
additional tax 补加税罚款；补加税款 V8pZr+AJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Mlbc
Jo3  
adjudged bankrupt 被裁定破产 Z(LTHAbBk|  
adjudicated bankrupt 裁定破产人 <<Z, 1{3F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >$a;+v  
adjudication of bankruptcy 裁定破产；宣告破产 \lwLVe  
adjudication of insolvency 裁定无力偿还债务 $:A80(#+  
adjusted actual 经调整的实数；调整后的实数
7e#|Iq:o  
adjusted current assets 经调整的流动资产；调整后的流动资产 C/9]TkX}q  
adjusted figure 经调整的数字；调整后的数额 CZ{7?:^f  
adjusted liabilities 经调整的负债；调整后的负债 3m&  
adjusted loss 经调整的亏损；调整后的亏损 {DUtdu[  
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 u&o$2 '8  
adjusted profit 经调整的利润；调整后的利润 [;~"ctf{  
adjusted surplus 经调整的盈余额；调整后的盈余额 nuA 0%K  
adjusted value 经调整的价值；调整后的价值 F]0 qt$GO  
adjustment 调整；修订；理算〔保险〕 eq<!  
adjustment centre 调剂中心 .Ep&O#  
adjustment lag 调整过程的时间差距；调整时差 E},zB*5TH  
adjustment mechanism 调整机制 |GP&!]  
adjustment of loss 亏损调整 5-&"nn2*}1  
adjustment process 调整过程；调整程序 *|@386\  
adjustment range 调整幅度 $e uI  
administered exchange rate 受管制汇率 PY+4OZ$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mGJRCK_  
administration expenses 行政费用 "];@N!dA  
administration fee 手续费；行政费 z'"Y+EWN  
administration in bankruptcy 破产管理 [1z.JfC :S  
administration order 遗产管理令 :"@-Bcln  
administrator 管理人；遗产管理人 *!dA/sid  
administrator of the estate 遗产管理人 zXbA$c  
admission of debt 债项承认书 OpK_?XG  
admission of proof 接纳债权证明 (zk/>Ou  
advance 放贷款项；垫付款项；预支款项；预付款项 ovi^bNQ  
advance account 暂支帐目；预付款帐户 u
K ,W  
advance compensation 预付补偿金 :V_UJ3xf  
advance from shareholder 股东垫款 8 tIy"5  
advance pending reimbursement 预支以待日后付还 m4'jTC$  
advanced economy 先进经济体系 Y; to9Kv$  
advancement 预付；预付财产 ":GC}VIS  
advances warrant 垫款令 C\dk}A  
advancing 贷出 iHvWJ<"jR  
adverse balance 逆差 MhB>bnWXR  
adverse exchange 逆汇 #k)t.P Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 k;qWiYMV  
advice for collection 托收通知书 +B&+FGfNU  
advice of drawing 提款通知书；汇票通知书
1Lp; LY"_  
advice of payment 付款通知 L9F71bs59  
Advisory Committee [Securities and Futures Commission] {l
giH+:  
谘询委员会〔证券及期货事务监察委员会〕 q1ZZ T"'  
Advisory Committee on Diversification 经济多元化谘询委员会 @S>;t)\J  
affidavit 誓章；遗产申报誓章 Ap4.c8f?Q-  
affidavit of no receipt 述明无收款的誓章 $~
%h4  
affiliate 联号；联营公司；附属公司 )%lPKp4]  
affiliated company 附属公司；联号；联营公司 {2i8]Sp1d/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 33&\E- Q>  
affordability 负担能力 V\l@_%D[(v  
African Development Bank [AfDB] 非洲开发银行 `82Dm!V  
after-acquired property 事后取得的财产 Z aS29}  
after-hours dealing 市后交易

ooC9a>X  
after-tax profit 税后盈利；税后利润；税后溢利 A(cR/$fn6  
agency agreement 代理协议 JZ&_1~Z=  
agency expenses 代理机构的开支 aeAx0yE[p  
agency fee 代理费 )8S
WU)/  
Agency Law 《代理法》 <$WS~tTz  
agent 代理人；承销人 dep"$pys>  
agent of company 公司代理人 yO*   
agent's fee 代理人费；经纪费 5OX[)Li  
aggregate 总计；总数；总体数字 !+QfQghAT  
aggregate amount 总款额；总额 %&q}5Y4!  
aggregate assets and liabilities 总体资产与负债  nb6Y/`G  
aggregate at constant price 按固定价格计算的总体数字 KeXt"U  
aggregate demand 总需求 aUA)p}/:  
aggregate gross position 总持仓量 tCar:p4$  
aggregate limit 总限额 #3'M>SaoH  
aggregate of salaries tax 合计薪俸税 vbZ!NO!H  
aggregate performance 总体表现；总体业绩 S2nX{=  
aggregate supply 总体供应 c& bms)Jwa  
aggregate surplus 总盈余 jp^Sw|  
aggregate total 整体总额 ^Xu4N"@  
aggregate value 总值；合计价值 ;Zr7NKs  
aggregated basis 合计基准 (Nv-wU  
aggregated net chargeable income 合计应课税入息实额 )?c,&  
aggregation 合并计算；合计；总和  X>P|-n#  
aggregation of incomes of husband and wife 夫妇入息合并计算 Q;A\M  
aggregation of property 财产的总和 {t!7r_hj  
agio 差价；贴水 %/5Wj_|p  
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》 NK(_ &.F
 
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M CP GDr  
《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》 2% OAQ(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ()F{kM8  
《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》 1xkrhqq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment DH.UJ+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 W8;!rFW  
agreement for a settlement 授产协议 Re %dNxJ=  
agreement for assignment 转让协议 Jyr V2Tk^  
agreement for sale 售卖协议；买卖协议 +lhCF*@*N  
agreement for sale and purchase 买卖协议 %H2ios[UO  
agreement for the payment of interest 支付利息协议 o P;6i  
agreement for the repayment of money 还款协议 ,VSO;:Z  
agreement of reinsurance 再保险协议 c"pOi&  
Agricultural Bank of China 中国农业银行 5Dz$_2oM3  
air passenger departure tax 飞机乘客离境税 9cU9'r# h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x{tlC}t  
airport tax 机场税 dM P'Vnfj  
alcohol duty 酒精税 `Pc<0*`a  
alienation 让与；让渡；转让 !6@'H4cb=  
alimony 生活费；赡养费 -5ZmIlL.S  
All Ordinaries Index [AOI] 所有普通股指数 L[,19;(  
all risks 全险；综合险 u]9\_{c]Q  
All Sales Record for Stock Market 《股票市场成交报告》 sowwXrECg@  
Allied Capital Resources Limited 新联财务有限公司 T#*H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 22U`1AD3U  
allocation letter 拨款信件 ASre@pW  
allocation of fund 分配款项；预留款项 5,g +OY=\  
allocation of profit 利润分配；溢利分配 s(J>yd=  
allocation warrant 拨款令 FF!PmfF'  
allotment 分配；配股 Xc}XRKiy{  
allotment notice 股份配售通知；配股通知 <c:H u{D  
allotment of shares 股份分配 evYn}  
allowable 可获宽免；免税的 o)^
Wz  
allowable business loss 可扣除的营业亏损 jX(hBnGW  
allowable expenses 可扣税的支出 T?1V%!a;f  
allowance 免税额；津贴；备抵；准备金 GQ>0E  
allowance for debts 债项的免税额 ~1[n@{*:(  
allowance for depreciation by wear and tear 耗损折旧免税额 Hbd>sS  
allowance for funeral expenses 殡殓费的免税额 w`V6vYd@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .R'M'a#*!A  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y0A(-
"  
allowance to debtor 给债务人的津贴 ;FRUB@:
 
alteration of capital 资本更改 _vDmiIn6K  
alternate trustee 候补受托人 .kn2M&P>=  
amalgamation 合并 a#;;0R $  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |5O>7~Tp  
ambit of charges 征税范围；收费范围 $~W5! m  
amended valuation 经修订的估值 a !%,2|U  
American Commodities Exchange 美国商品交易所 }(|gC,  
American Express Bank Limited 美国运通银行 LdN[N^n[H  
American Stock Exchange 美国证券交易所 k0K$OX
*:e  
amortization 摊销 DL1nD5  
amount due from banks 存放银行同业的款项 !4'Fz[RK  
amount due from banks abroad 存放海外银行同业的款项 v^8sL` F  
amount due from holding companies 控股公司欠款 T,1qR:58  
amount due from local banks 存放本港银行同业的款项 +>K&zS  
amount due to banks 银行同业的存款 i/1$uQ  
amount due to banks abroad 海外银行同业的存款 ]a4+]vLK  
amount due to holding companies 控股公司存款 3?I!  
amount due to local banks 本港银行同业的存款 'xGhMgR;  
amount due to outport banks 外埠银行同业的存款 *Q/^ib9=  
amount for note issue 发行纸币的款额 /#H P;>!n  
amount of bond 担保契据的款额 =\5WYC  
amount of consideration 代价款额 G[yzi  
amount of contribution 供款数额 hr6j+p:  
amount of indebtedness 负债款额 ,f$P[c  
amount of principal of the loan 贷款本金额 k:R\;l5  
amount of rates chargeable 应征差饷数额 ]\_tO  
amount of share capital 股本额 3Z=yCec]  
amount of sums assured 承保款额 ;p`to"6IFD  
amount of variation 变动幅度 ~uty<fP  
amount of vote 拨款数额 /pPHD]  
amount payable 应付款额 P=jsOuW  
amount receivable 应收款额 _lwKa,}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a*U[;(  
analysis 分析 jTIG#J)  
ancillary risk 附属风险 Y$A2{RjRq  
annual account 周年帐目；周年帐目报表；年度决算；年结 ng!cK<p  
annual accounting date 年结日期 i\ X3t5  
annual allowance 每年免税额；年积金；年度津贴；年津 +KIz#uqF8Z  
annual balance 年度余额 85q/|9D  
annual disposable income 每年可动用收入 YRX^fZ-b  
annual estimates 周年预算 ,v>;/qm  
annual fee 年费 }RI_k&;  
annual general meeting 周年大会 rxu_Ssd@"  
annual growth rate 年增率；每年增长率 _G/R;N71  
annual long-term supplement 长期个案每年补助金 jgIG";:Q  
annual pensionable emolument 可供计算退休金的年薪 m{ !$_z8:  
annual report 年报 zdRVAcrwQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $sda'L5^p  
annual return 周年报表；周年申报表；每年报税表格 #NYnZ^6e  
Annual Return Rules 《周年报表规则》 dR1IndZl  
annual review of consumer prices 每年消费物价回顾 u@#%SX  
annual roll-forward basis 逐年延展方式 aq}hlA(w  
annual salary 年薪 d4;$=P  
annual statement 年度报表；年度决算表 PR:B6 F8  
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 A+* lV*@0  
annuitant 年金受益人 xsj,l@Ey  
annuity 年金 XNJZ~Mowb  
annuity contract 年金合约 #xGP|:m  
annuity on human life 人寿年金 j;]I -M[  
antecedent debt 先前的债项 !~~KM?g  
ante-dated cheque 倒填日期支票 6dr
'nP  
anticipated expenditure 预期开支 \EVT*v=}/  
anticipated net profit 预期纯利 Y$v#>w_M  
anticipated revenue 预期收入 jeRE(3'Q  
anti-inflation measure 反通货膨胀措施 Y^!qeY  
anti-inflationary stance 反通货膨胀立场 @gK`RmhGE5  
apparent deficit 表面赤字 @M4c/k}  
apparent financial solvency 表面偿债能力 Xpg-rxX  
apparent partner 表面合伙人 .eD&UQ  
application for personal assessment 个人入息课税申请书 )LFbz#;Y  
application of fund 资金应用 I!*P' {lh  
application to release as liquidator and to destruct the books of accounts and documents lt6wmCe  
申请免除清盘人职务及毁灭帐簿与文件 "gM!/<~  
appointed actuary 委任精算师 Za|iU`e\  
appointed auditor 委任核数师；委任审计师 #&Tm%CvB  
appointed trustee 委任的受托人 |nx3x  
appointer 委任人 KJec/qca  
apportioned pro rata 按比例分摊 z:f&k}(  
apportionment 分配；分摊  g]?pY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,5;M(ft#  
apportionment formula 分摊方程式 0<!9D):Bb  
apportionment of estate duty 遗产税的分摊 q&-mbWBj  
appraisal 估价；评估 PljPhAce  
appreciable growth 可观增长 {L7Pha  
appreciable impact 显着影响 *mp:#'  
appreciable increase 可观增长 k}fC58q  
appreciation 增值；升值 Tty'ysH  
appreciation against other currencies 相对其他货币升值 yO)xN=o^\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ) ~=pt&+  
appreciation tax 增值税 B1 }-   
appropriation 拨款；拨用；拨付 /'jX_ V_$|  
appropriation account 拨款帐目 gPk,nB  
Appropriation Bill 拨款法案 mc?I
M(t  
appropriation-in-aid system 补助拨款办法 yl~;!  
approved assets 核准资产 TF:
'6#p  
approved basket stock 认可一篮子证券 hb3:,c(  
approved budget 核准预算 7wx=#  
approved charitable donation 认可慈善捐款 G|Et'k.F4  
approved charitable institution 认可慈善机构
V*\hGNV  
approved currency 核准货币；认可货币 u>lt}0  
approved estimates 核准预算 g,JfT^  
approved estimates of expenditure 核准开支预算 \[3~*eX6  
approved overseas insurer 核准海外保险人 h6D4CT  
approved overseas trust company 核准海外信托公司 )mm0PJF~q  
approved pooled investment fund 核准汇集投资基金 yor'"6)i  
approved provident fund scheme 认可公积金计划 <jV,VKL#  
approved provision 核准拨款 QNx]8r  
approved redeemable share 核准可赎回股份 ]Wkgpfd56  
approved regional stock 认可地区性证券 Zo&i0%S\E  
approved retirement scheme 认可退休金计划 i-v: %  
approved subordinated loan 核准附属贷款 n<8WjrK  
arbitrage 套戥；套汇；套利 =|E "  
arbitrageur 套戥者；套汇者 n/1
t UF  
arbitrary amount 临时款项 ik(YJw'i7E  
arrangement 措施；安排；协定 N E9,kWI  
arrears 欠款 qK.(wFx  
arrears of pay 欠付薪酬 68u?}8}  
arrears of revenue 逾期未收税款；逾期未收的帐项 uxTgK'3  
articles of association 组织章程；组织细则；组织章程细则 <7U~0@<Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b&[".ibN1  
ascertainment of profit 确定利润 &!/>B .  
"Asia Clear" “亚洲结算系统” Li5&^RAo|J  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .|[{$&B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 YgcW1}  
Asian Development Fund [ADF] 亚洲发展基金 eWAD;x?.  
Asian dollar bond 亚洲美元债券  `qs,V  
Asian dollar market 亚洲美元市场 ^>l <)$s  
Asian dollar rate 亚洲美元利率 -8qCCV&1i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1}\p:`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <Tgy$Hm  
asked price 沽盘；喊价；索价；卖方报价 ulsU~WW7r  
assessable income 应评税入息 8<Iq)A]'Z  
assessable loss 应评税亏损 GoybkwFjZ  
assessable profit 应评税利润 }X{rE|@  
assessable value 应评税值 %J-0%-/_S:  
assessed profit 估定利润 3F|p8zPS  
assessed value 经评估价值 >M2~p&Si  
assessment 评税；评定；估价；评税单 !}h) 
|  
assessment number 评税编号；估价编号 Vhv'Z\  
assessment of additional tax 补加税评税 Qz|T0\=V  
assessment of performance 业绩评估；实绩评价 ~7ZZb*].(  
Assessor 评税主任 zG_nx3  
asset price bubbles 资产价格泡沫 cQt&%SVT]E  
asset-backed securities 具资产保证的证券 c_vGr55  
assets accretion 资产增值 ,A`|jF  
assets and liabilities 资产与负债 EF :g0$  
assets betterment statement 资产递增表；资产改进表 !j'LZ7  
assets lending 实物放款；有抵押贷款 9Q,>I6`l  
assets of the company passing on the death 死者去世时转移的公司资产 } KyoMs  
assets pledged as security for liabilities 用作负债抵押的资产 ?]D&D:Z?I  
assets portfolio 资产投资组合 <CuUwv 'A  
assets price 资产价格 iUcX\ uW  
assets quality 资产质素 7/~=[#]*  
assets realization 资产变现 iG54 +]  
assets refinancing arrangement 资产再集资安排 KUU{X~w  
assets securitization 资产证券化 b+qd' ,.Z  
assets situated outside Hong Kong 在香港以外地方的资产 DehjV6t  
assets stripping 削减资产；拆卖资产
^~V2xCu!  
assets value 资产值 Ds(Z.  
assignee 承让人 /.e7#-+?  
assignment 转让；转让书；转让契 UPGUJ>2Z  
assignment of interest 权益转让 ]YI9  
assignment of letters patent and trade mark 专利证书及商标转让 eX#.Zt]  
assignment of property 物业转让；物业转让书 &qg6^&  
assignment right 转让权 CPy>sV3Ru0  
assignor 转让人 >)M1X?HI5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .@)vJtH)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L/rf5||@  
associate member 附属会员 ;:bp?(  
associated body corporate 相联法人团体 M584dMM  
associated company 相联公司；联属公司 5{b;wLi$X2  
associated corporation 相联法团 O;RBK&P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *S*49Hq7c  
公认会计师公会〔英国〕 zk{d*gN  
Association of Futures Exchange Brokers 香港期货经纪协会 "e"#k}z9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bss2<mqlH  
association of underwriters 承保人组织 2
|bt"y-5r  
assumption of control 接管 kfnh1|D=aY  
assurance 担保；保险；转易；转易书 Qq:}Z7 H  
assurance of interest 权益的转易 $(D>v!dp  
at 19XX price 按一九ＸＸ年价格计算 4\-11!'08  
at a discount 按赔价计算；按贴水价格计算；打折扣 =?C <@  
at a premium 按溢价计算；按升水价格计算 k( 0;>)<i  
at call 通知付款；按通知 nRBS&&V  
at constant market price 按固定市价计算 6,YoP|@0  
at constant price 按固定价格计算 3zh:~w_  
at cost 按成本计算 :8@)W<
>%  
at current market price 按当时市价计算；按现时市价计算 2p, U ^h  
at current price 按当时价格计算；按现时价格计算 jm%s#`)g  
at factor cost 按要素成本计算；按生产要素成本计算 =i vlS  
at money-of-the-day price 按付款当日价格计算 f%EHzm/V  
at or better 按指定或较佳价位〔买卖指令〕 *xxk70Cb  
at par 按面值计算；平价 -*mbalU,J  
at sight 见票即付 F3(SbM-  
at the close 按收市盘 .Qrpz^wdt  
at the opening 按开市盘 H]tD~KM<  
attestation 见证；见证条款 Rr [_t FM  
at-the-money option 平价期权 YtvDayR>  
attorney 受权人；受托代表人 ;l!<A  
attornment 新拥有人承认书 zp8x/,gwF  
attributable profit 可归属利润 P+f}r^4
}  
attributable share value 可归属股份价值 Kfb(wW  
Auckland Stock Exchange 奥克兰证券交易所 [j/|)cj  
auction 拍卖 +&7V@  
auctioneer 拍卖商 *l`yxz@U  
audit 审计；核数 |*t2IVwX  
Audit Commission 审计署 f@;pN=PS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w?_8OJ  
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〕 X8m-5(uW  
audit review 帐目审查 \r:*`Z*y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 GkU_01C  
audited account 审计帐目；经审计的帐目 C0f%~UMwd  
audited annual account 经审计的周年帐目 me2vR#  
audited balance sheet 经审计的资产负债表 3T.V*&  
auditor 核数师；核数主任；审计师 ]8%E'd  
auditor's certificate 核数师证明书；审计师证明书 PsUO8g
'\  
auditor's report 核数师报告；审计师报告 82,^Pu  
Aussie bond 澳元债券 1,=:an  
austerity budget 紧缩预算 )zO|m7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8F>9CO:&N  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?{'_4n3O  
Australian Dollar [AUD] 澳元 T`@brL  
Australian Options Market 澳大利亚期权市场 7NRa
&W2  
Australian Securities Commission 澳洲证券事务监察委员会 Zocuc"j  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 XFoSGq
D  
Australian Stock Exchange 澳大利亚证券交易所 J\+fkN<.  
Austrian Schilling [ATS] 奥地利先令 h^rG5Q  
authentication 认证；鉴证 r4P%.YO+X  
authority to purchase 委托购买证；委购书 (.=Y_g
.  
authorization 认可；核准；授权；授权书 >8{w0hh;  
authorization by direction 指示授权 ~"%'(j_4  
authorization by instruction 指令授权 ;N.dzH2yA  
authorization by warrant 令状授权 ggPGKY-b=  
authorization of unit trust 单位信托的认可 &*/= `=:C8  
authorized agent 指定代理人 uT=r*p(v  
authorized capital 法定资本 S8AbLl9G@>  
authorized clerk 出市员 "Q+wO+}6  
authorized dealer 认可交易商 5rLx b  
authorized financial institution 认可财务机构 fUf1G{4  
authorized fund 认可基金 %iNgHoH  
authorized fund house 获授权的基金公司；认可基金公司 F-ZTy"z  
authorized institution 认可机构 5)Z=FUupA~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 qnyacI  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 nmn/4>  
authorized insurer 获授权保险人；获认可承保人  GpTZp#~;  
authorized investment 特准投资项目 Q0"?TSY  
authorized person 获授权人 >dK0&+A  
authorized representative 获授权代表 G.O;[(3ab  
authorized share capital 法定股本 \2+ngq)  
automated quotation system 自动报价系统 CRCy)AS,t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uq[5 om"  
自动交易系统〔香港期货交易所有限公司〕 .Bkfe{^  
automatic adjustment mechanism 自动调整机制 wg[ +NWJ  
automatic adjustment system 自动调整系统 L *\[;.mk  
Automatic Clearing House 自动票据交换所 9j^rFG!n  
automatic exchange rates accumulation system 自动化汇率累集系统 CC^]Y.9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 F^{31iU~CX  
automatic teller machine [ATM] 自动柜员机 K?,?.!ev
 
autopay 自动转帐 4
r_*: $g  
available assets 可用资产 '2Zs15)V  
available fiscal reserve 现存财政储备 nW
]CA~  
available profit 可用利润 8Ys)qx>7'  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }.D18bE(  
average 平均；平均数；海损 >|RoLV  
average basic salary 平均基本薪金 "Ai\NC  
average consumer expenditure 平均消费开支；一般消费开支 &V 7J5~_  
average cost 平均成本 Y>3z
peQ!&  
average cost of land production 增辟土地平均成本 vbJdhaf  
average daily turnover 平均每日成交额 ]0<K^OIY  
average daily wage rate 平均每日工资率 Q[3hOFCX  
average expenditure pattern 平均开支模式 ,5<AV K-#Q  
average growth rate 平均增长率 `vzMuL;  
average net fixed assets 固定资产平均净值 +pSo(e(  
average of relatives 相对价格平均数 G)YmaHeI;[  
average price 平均价格 %cDGs^lgA  
average propensity to consume 平均消费倾向；一般消费倾向 .n_Z0&i/w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 vG6*[c8  
average rate 平均率 H[:lQ\  
average revenue 平均收入；平均收益 ,#BD/dF  
average stock 平均库存；平均存货 sKW~+]  
average yearly rent 平均年租
{9;-5@b  
avoidance of double taxation 避免双重课税 *6<4ECa7C  
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 wvisu\V  
oH4zW5  
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