一些有用的会计术语(也不知道发的地方对不对)A

A: )ePQN~#K}  
A share Ａ股；甲类股份 1c19$KHu  
abatement of tax 减税；减扣免税额 KwxO%/-}S  
ABN AMRO Bank N.V. 荷兰银行 AD0pmD  
above-the-line expenditure 线上项目支出；经常预算支出 (d?sFwOt\  
above-the-line receipt 线上项目收入；经常预算收入 |<Rf^"T  
ABSA Asia Limited 南非联合亚洲有限公司 ]dU/;8/%  
absolute change 绝对数值变更 uk<JV*R=  
absolute expenditure 实际开支 _I<LB0kgf.  
absolute guideline figure 绝对准则数字 `F,*NESv  
absolute interest 绝对权益 Jr.4Y>;}e3  
absolute order of discharge 绝对破产解除令 (;T g1$  
absolute profit margin 绝对利润幅度 o"Mhwh  
absolute value 实值；绝对值 }\oy%]_mY  
absolutely vested interest 绝对既得权益 UtzM+7r@  
absorbed cost 已吸收成本；已分摊成本 Z%9_vpWc  
absorption 吸收；分摊；合并 t` f.HJe  
absorption rate 吸收率；摊配率；分摊率 Re]7G.y  
ACB Finance Limited 亚洲商业财务有限公司
-8pQI  
acceptable form of reciprocity 合理的互惠条件
dOx0'q"Z  
acceptable rate 适当利率；适当汇率 grbUR)f<?-  
acceptance agreement 承兑协议 ?_BK(kL_  
acceptance for honour 参加承兑 ]`H8r y2  
acceptor 承兑人；接受人；受票人 [7sy}UH  
acceptor for honour 参加承兑人 T^1]|P  
accident insurance 意外保险 P;DGs]PF  
Accident Insurance Association of Hong Kong 香港意外保险公会 90[?)s  
accident insurance scheme 意外保险计划 u0?,CQPL  
accident year basis 意外年度基准 t(Sjo8, b  
accommodation 通融；贷款 :J~sz)n4  
accommodation bill 通融票据；空头票据 D)){"Q!b  
accommodation party 汇票代发人 D\9
-MXc1  
account balance 帐户余额；帐户结余 E5`KUMZkq  
account book 帐簿 pe@j`Sm:Ej  
account collected in advance 预收款项 9LK<u
$C  
account current book 往来帐簿 ["}Yp  
account of after-acquired property 事后取得的财产报告 k]] e8>  
account of defaulter 拖欠帐目 j" ~gEGfK  
account payable 应付帐款 "+k^8ki  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wzNGL{3  
account receivable 应收帐款 IWs)n1D*]  
account receivable report 应收帐款报表 o3kVcX^  
account statement 结单；帐单；会计财务报表 e>~7RN  
account title 帐户名称；会计科目 ^R;rrn{^  
accountant's report 会计师报告 xp;CYr"1}  
Accountant's Report Rules 会计师报告规则 uYy&<_r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k*"FMJG_  
Accounting Arrangements 《会计安排》 O$,bNu/g  
accounting basis 会计基础 ZMn~QU_5  
accounting by Official Receiver 破产管理署署长呈交的帐目 (sN;B)  
Accounting Circular 《会计通告》 'rSP@  
accounting class 会计类别 IuN:*P  
accounting date 记帐日期；会计结算日期 0.kQqy~5  
accounting for money 款项核算 i
-E/#zni  
Accounting Officer 会计主任 FAbl
5VW'  
accounting period 会计报告期；会计期 :W*']8 M-  
accounting policy 会计政策；会计方针 R0DWjN$j  
accounting practice 会计惯例 _=ziw|zI  
accounting principle 会计准则 w\(;>e@  
accounting record 会计记录 $C
P_oEb  
accounting report 会计报告 ,HHCgN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A2{s?L,  
Accounting Society of China 中国会计学会 [)KLmL%  
accounting statement 会计报表 ,3p$Z  
accounting system 会计制度；会计系统 o@j)clf  
accounting transaction 会计事项；帐务交易 YIZ+BVa  
accounting treatment 会计处理 h&O8e;S#  
accounting year 会计年度 *r|)@K|  
accretion 增值；添加 C)v*L#{%  
accrual 应计项目；应累算数目 HHXm 4}!;<  
accrual basis 应计制；权责发生制 i?D KKjN$  
accrual basis accounting 应计制会计；权责发生制会计 CF0i72ul5  
accrue 应累算；应计 8-uRn38  
accrued benefit 应累算利益 Y>i5ubR~  
accrued charges 应计费用 b@?pofZ`k  
accrued cumulative preference share dividend 应累算的累积优先股股息 9aKt (g6  
accrued expenses 应累算费用 c2fqueK|:W  
accrued interest payable 应付利息；应计未付利息 ml\2%07  
accrued interest receivable 应收利息；应计未收利息 ,,o5hD0V9  
accrued right 累算权益 3Sh#7"K3  
accruing profit 应累算的利润 o'auCa,N  
accumulated fiscal reserve 累积财政储备 Yj/[I\I"m  
accumulated profit 累积利润；滚存溢利 d@IV@'Q7u  
accumulated reserve 累积储备 ae-hQ
F&  
accumulation of surplus income 累积收益盈余 i3v|r 0O~L  
acquired assets 既得资产 <WCTJ!Z  
acquisition 收购；购置；取得 7'1 +i  
acquisition cost 购置成本 jt,dr3|/n  
acquisition expenses 购置费用 ^mZeAW  
acquisition of 100% interest 收购全部股权 H(,D5y`k1  
acquisition of control 取得控制权 @?YO_</  
acquisition of fixed assets 购置固定资产 u>-pgu  
acquisition of shell “买壳” f\]spl
L  
acquisition price 收购价 6&KvT2?tA`  
act of God 天灾 j]5mzz~  
acting partner 执事合伙人 1$1[6 \3v  
active market 买卖活跃的市场；交投畅旺的市场；旺市 22_%u=p-|  
active partner 积极参与的合伙人 Q( g&/O  
active trading 交投活跃 m\xlSNW'q  
actual circulation 实际流通 71(C@/J  
actual cost 实际成本 ?@LqrKj11  
actual expenditure 实际开支；实际支出 GiGXV @dq  
actual income 实际入息；实际收入；实际收益 .]D7Il  
actual market 现货市场 #Rx|oSc}  
actual price 现货价；实际价格 1Bhd-  
actual profit 实际利润 q[Ed6FM$~  
actual quotation 实盘；实际价位；实际报价 *Z:'jV<  
actual year basis 按实际年度计算 o b,%); m  
actuals 实货 D/x!`&.sN  
actuarial investigation 精算调查 O\&[|sGY{  
actuarial principle 精算原则 "CcdwWM  
actuarial report 精算师报告 >Ndck2@  
Actuarial Society of Hong Kong 香港精算学会 &/-^D/ot  
actuarial valuation 精算师估值 9#iv|X  
actuary 精算师 7w?V0pLwn8  
ad referendum agreement 暂定协议；有待覆核的协定 N`1W"Rx!  
ad valorem duty 从价税；按值征税 %{*)-_M  
ad valorem duty system 从价税制 4Ow0g-{  
ad valorem fee 从价费 IqrT@jgN-  
ad valorem tariff 从价关税 /@qnEP%  
additional allowance 额外免税额 5kbbeO|0G  
additional amount for unexpired risk 未过期风险的额外款额 U,e'vS{  
additional assessable profit 补加应评税利润 _dk/SWb)  
additional assessment 补加评税 $7 FT0?kG  
additional commitment 额外承担 G>>TB{}  
additional commitment vote 额外承担拨款 fq,LXQ#G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `%oJa`  
additional dependent parent allowance 供养父母额外免税额 5i|DJ6  
additional provision 额外拨款 5wgeA^HE2y  
additional stamp duty 附加印花税 ~+OAAkJ9  
additional tax 补加税罚款；补加税款 G>f2E49BXt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  tQSJ"Q  
adjudged bankrupt 被裁定破产 >uR0Xs;V  
adjudicated bankrupt 裁定破产人 =QQTHL{3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D_2~ 6  
adjudication of bankruptcy 裁定破产；宣告破产 9Impp5`/B  
adjudication of insolvency 裁定无力偿还债务 5@&{%99  
adjusted actual 经调整的实数；调整后的实数 JT(6Uf  
adjusted current assets 经调整的流动资产；调整后的流动资产 !wNj;S
T*  
adjusted figure 经调整的数字；调整后的数额 'wm :Xa  
adjusted liabilities 经调整的负债；调整后的负债 >.4mAO  
adjusted loss 经调整的亏损；调整后的亏损 \!Cc[n(f#  
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 Fx6]x$3  
adjusted profit 经调整的利润；调整后的利润 >xB[k-C4  
adjusted surplus 经调整的盈余额；调整后的盈余额 @eOD+h'  
adjusted value 经调整的价值；调整后的价值 i0/RvrLc  
adjustment 调整；修订；理算〔保险〕 Pua|Z x  
adjustment centre 调剂中心 f:hsE  
adjustment lag 调整过程的时间差距；调整时差 wR]jJbF  
adjustment mechanism 调整机制 !]*Cwbh. u  
adjustment of loss 亏损调整 ?=#vp /  
adjustment process 调整过程；调整程序 JDp{d c  
adjustment range 调整幅度 yMVlTO  
administered exchange rate 受管制汇率 ;FfDi*S7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3 jRI@  
administration expenses 行政费用 K0xka[x=(  
administration fee 手续费；行政费 <g3)!VR^q  
administration in bankruptcy 破产管理 C(@#I7G  
administration order 遗产管理令 r=74'g  
administrator 管理人；遗产管理人 H.=S08c3kA  
administrator of the estate 遗产管理人 P~d&PhOe  
admission of debt 债项承认书 x4=Sm0Ro|V  
admission of proof 接纳债权证明 hw9qnSeRy  
advance 放贷款项；垫付款项；预支款项；预付款项 d.Im{-S  
advance account 暂支帐目；预付款帐户 aTLu7C\-e  
advance compensation 预付补偿金 INjr$'*  
advance from shareholder 股东垫款 R&MdwTa  
advance pending reimbursement 预支以待日后付还 F)n^pT  
advanced economy 先进经济体系 o4PJ9x5R!  
advancement 预付；预付财产 R!Lh~~@{(  
advances warrant 垫款令 0s'h2={iI  
advancing 贷出 }"x#uG  
adverse balance 逆差 ]:_
s7v  
adverse exchange 逆汇 8Z[YcLy"({  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~H4wsa39  
advice for collection 托收通知书 o!@}&DE|*L  
advice of drawing 提款通知书；汇票通知书 /9@[gv A  
advice of payment 付款通知 {i#z<ttu  
Advisory Committee [Securities and Futures Commission] Wb{0UkApJ  
谘询委员会〔证券及期货事务监察委员会〕 )Bw}T  
Advisory Committee on Diversification 经济多元化谘询委员会 rZ#ZY  
affidavit 誓章；遗产申报誓章 J1UG},-h  
affidavit of no receipt 述明无收款的誓章 50jZu'z:  
affiliate 联号；联营公司；附属公司 s{9G//  
affiliated company 附属公司；联号；联营公司 CR8szMa  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >h3m/aeNC  
affordability 负担能力 scQnL'\  
African Development Bank [AfDB] 非洲开发银行 '^!#*O  
after-acquired property 事后取得的财产 RzOcz=A}  
after-hours dealing 市后交易 tN1xZW:  
after-tax profit 税后盈利；税后利润；税后溢利 zN3b`K. i  
agency agreement 代理协议 L'L[Vpx  
agency expenses 代理机构的开支 euiP<[|h=  
agency fee 代理费 !fmbm4!a  
Agency Law 《代理法》 r?2EJE2{V  
agent 代理人；承销人 ,[UK32KWI  
agent of company 公司代理人 D8 BmC  
agent's fee 代理人费；经纪费 {3`cSm6c  
aggregate 总计；总数；总体数字 SE<?l  
aggregate amount 总款额；总额 wG@f~$  
aggregate assets and liabilities 总体资产与负债 aDZ,9}  
aggregate at constant price 按固定价格计算的总体数字 @i <vlHpl  
aggregate demand 总需求 AEd]nVV Q  
aggregate gross position 总持仓量 ?RQ_LA;  
aggregate limit 总限额 |5TzRz  
aggregate of salaries tax 合计薪俸税 i@m@]-2  
aggregate performance 总体表现；总体业绩 H ]z83:Z  
aggregate supply 总体供应 E! GH$%:;  
aggregate surplus 总盈余 J~.`  
aggregate total 整体总额 v8
l3{qq  
aggregate value 总值；合计价值 L+.&e4f'oj  
aggregated basis 合计基准 W7#dc89}  
aggregated net chargeable income 合计应课税入息实额 8vqx}2  
aggregation 合并计算；合计；总和 4&kC8 [r  
aggregation of incomes of husband and wife 夫妇入息合并计算 Bw/8-:eb  
aggregation of property 财产的总和 %urd;h
D  
agio 差价；贴水 g^: &D
h  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 VjLv{f<p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 572{DC&T  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [nASMKK0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mgE r+  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 c> 0R_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 363KU@`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 z50P* eS  
agreement for a settlement 授产协议 2!Qg1hM  
agreement for assignment 转让协议 ^).  
agreement for sale 售卖协议；买卖协议 iY*fp=c9  
agreement for sale and purchase 买卖协议 F}~qTF;H  
agreement for the payment of interest 支付利息协议 vzFo"  
agreement for the repayment of money 还款协议 6UKZ0~R  
agreement of reinsurance 再保险协议 Jo''yrJpB  
Agricultural Bank of China 中国农业银行 Tx>V$+al
 
air passenger departure tax 飞机乘客离境税 {n\
Ai3F-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gY&WH9sp?9  
airport tax 机场税 s[bQO1g;*  
alcohol duty 酒精税 U8zCV*ag  
alienation 让与；让渡；转让 I%:\"g"c  
alimony 生活费；赡养费 +L|x^B3  
All Ordinaries Index [AOI] 所有普通股指数 b/"gUYo  
all risks 全险；综合险 cq0-Dd9^&  
All Sales Record for Stock Market 《股票市场成交报告》 ryNe=9p  
Allied Capital Resources Limited 新联财务有限公司 %<0'xJ%%Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[\3W_jR  
allocation letter 拨款信件 |Kb m74Z%  
allocation of fund 分配款项；预留款项 7epil  
allocation of profit 利润分配；溢利分配 t0_4jVt  
allocation warrant 拨款令 3<)+)n  
allotment 分配；配股 Z 4QL&?U  
allotment notice 股份配售通知；配股通知 Ao+6^z_  
allotment of shares 股份分配 R} X"di  
allowable 可获宽免；免税的 `a `>Mtl  
allowable business loss 可扣除的营业亏损 yV*jc`1  
allowable expenses 可扣税的支出 ;,/4Ry22j-  
allowance 免税额；津贴；备抵；准备金 0^vz /y1c  
allowance for debts 债项的免税额 5.$/]2VK  
allowance for depreciation by wear and tear 耗损折旧免税额 @jCMQYR  
allowance for funeral expenses 殡殓费的免税额 " GY3sam  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )FN\jo!!.  
allowance for repairs and outgoings 修葺及支出方面的免税额 z HT#bP:o  
allowance to debtor 给债务人的津贴 fjCFJ_  
alteration of capital 资本更改 lK_T%1Gz  
alternate trustee 候补受托人 :%_h'9Qq  
amalgamation 合并 U@9v(TfV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &F:%y(;{Y  
ambit of charges 征税范围；收费范围 WjguM  
amended valuation 经修订的估值 :T{VCw:*  
American Commodities Exchange 美国商品交易所 {53|X=D64  
American Express Bank Limited 美国运通银行 8*;>:g  
American Stock Exchange 美国证券交易所 sJ{r+wY  
amortization 摊销 ~O~iP8T  
amount due from banks 存放银行同业的款项 EW`3$J;  
amount due from banks abroad 存放海外银行同业的款项 } m"':f  
amount due from holding companies 控股公司欠款 .k$Yleg  
amount due from local banks 存放本港银行同业的款项 w75Ro6y  
amount due to banks 银行同业的存款 10Q!-K),p  
amount due to banks abroad 海外银行同业的存款 IrUoAQ2xpG  
amount due to holding companies 控股公司存款 V?)YQB  
amount due to local banks 本港银行同业的存款 aJ@lT&.  
amount due to outport banks 外埠银行同业的存款 fr'DV/T  
amount for note issue 发行纸币的款额 $_3)m  
amount of bond 担保契据的款额 6"?#E[ #[  
amount of consideration 代价款额 !jf!\Uu[U  
amount of contribution 供款数额 g&{CEfw&  
amount of indebtedness 负债款额 SAiaC _  
amount of principal of the loan 贷款本金额 |8tKN"QG  
amount of rates chargeable 应征差饷数额 Po&'#TC1  
amount of share capital 股本额 # [ +n(  
amount of sums assured 承保款额 #&ei  
amount of variation 变动幅度 T"t.t%(8  
amount of vote 拨款数额 +:W/=C d(h  
amount payable 应付款额 yuC|_nL  
amount receivable 应收款额 k!bG![Ie|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yxy!&hPLv:  
analysis 分析 9oIfSr
,y  
ancillary risk 附属风险 m%'T90mi  
annual account 周年帐目；周年帐目报表；年度决算；年结 :|8!w  
annual accounting date 年结日期 3x
N_z?Rg  
annual allowance 每年免税额；年积金；年度津贴；年津 !1%Sf.`!_  
annual balance 年度余额 Xvk+1:D  
annual disposable income 每年可动用收入 $&!|G-0'  
annual estimates 周年预算 <*+[E!oi  
annual fee 年费 ~k%XW$cV  
annual general meeting 周年大会 ayh235>a(  
annual growth rate 年增率；每年增长率 -BSO$'{7  
annual long-term supplement 长期个案每年补助金 b6xz\zCL  
annual pensionable emolument 可供计算退休金的年薪 X,c`,B03  
annual report 年报 "_2;+@+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c>3j$D+  
annual return 周年报表；周年申报表；每年报税表格 *2fJdY  
Annual Return Rules 《周年报表规则》 (&u'S+  
annual review of consumer prices 每年消费物价回顾 rp^:{6O  
annual roll-forward basis 逐年延展方式 re,}}'  
annual salary 年薪 @+1AYVz(k  
annual statement 年度报表；年度决算表 B`gH({U  
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 I2krxLPd  
annuitant 年金受益人 0dQ\Y]b  
annuity 年金 Z?d][zGw  
annuity contract 年金合约 c[T@lz(!  
annuity on human life 人寿年金 i9V,  
antecedent debt 先前的债项 c$lZ\r"  
ante-dated cheque 倒填日期支票 mN>(n+ly  
anticipated expenditure 预期开支 .s?^y+e_  
anticipated net profit 预期纯利 :sw@1  
anticipated revenue 预期收入 _h`4`r  
anti-inflation measure 反通货膨胀措施 :Gzp (@<@e  
anti-inflationary stance 反通货膨胀立场 _2)QL  
apparent deficit 表面赤字 ?o`:V|<v  
apparent financial solvency 表面偿债能力 -knP5"TB  
apparent partner 表面合伙人 =Ot_P7'5gv  
application for personal assessment 个人入息课税申请书 Gx4{ 9  
application of fund 资金应用
4'tY1d  
application to release as liquidator and to destruct the books of accounts and documents ]omBq<ox'Y  
申请免除清盘人职务及毁灭帐簿与文件 HGDiwA  
appointed actuary 委任精算师 G*,7pc  
appointed auditor 委任核数师；委任审计师 XL
9-N?(@  
appointed trustee 委任的受托人
fQwLx  
appointer 委任人 t BG 9Mn  
apportioned pro rata 按比例分摊 ;JMmr-@  
apportionment 分配；分摊 cnRg
zj<ek  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bvHQ#:}H  
apportionment formula 分摊方程式 L4ct2|w}ul  
apportionment of estate duty 遗产税的分摊 yY*(!^S  
appraisal 估价；评估 kem(U{m  
appreciable growth 可观增长 +md"X@k5*  
appreciable impact 显着影响 F\v~2/J5v  
appreciable increase 可观增长 So75h*e  
appreciation 增值；升值 rg=Ym.  
appreciation against other currencies 相对其他货币升值 K`j:F>b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $~j9{*
]5  
appreciation tax 增值税 W`P>vK@=  
appropriation 拨款；拨用；拨付 B#}EYY  
appropriation account 拨款帐目 mxu!$wx  
Appropriation Bill 拨款法案 2[j`bYNe  
appropriation-in-aid system 补助拨款办法 lA;qFXaN>  
approved assets 核准资产 <r(D\rmD  
approved basket stock 认可一篮子证券 
:6&#u.\u  
approved budget 核准预算 AX'-}5T=  
approved charitable donation 认可慈善捐款 L "'d(MD  
approved charitable institution 认可慈善机构 '1fyBU  
approved currency 核准货币；认可货币 @,}tY ?>a  
approved estimates 核准预算 M ac?HI  
approved estimates of expenditure 核准开支预算 G1*,~1i  
approved overseas insurer 核准海外保险人 .>~er?-  
approved overseas trust company 核准海外信托公司 [@B!N+P5;  
approved pooled investment fund 核准汇集投资基金 c.5u \I9"  
approved provident fund scheme 认可公积金计划 EcSu[b  
approved provision 核准拨款 3xKgj5M  
approved redeemable share 核准可赎回股份 &Nw|(z&$  
approved regional stock 认可地区性证券 bE@Eiac  
approved retirement scheme 认可退休金计划 XX "3.zW  
approved subordinated loan 核准附属贷款 Sqyju3Yp  
arbitrage 套戥；套汇；套利 Eau V
  
arbitrageur 套戥者；套汇者 Z6Z/Y()4Tl  
arbitrary amount 临时款项 xP
;>p| M  
arrangement 措施；安排；协定 .<xD'54  
arrears 欠款 yq<W+b/  
arrears of pay 欠付薪酬 }f% Qk0^  
arrears of revenue 逾期未收税款；逾期未收的帐项 lDF7~N9J_  
articles of association 组织章程；组织细则；组织章程细则 g:!R't?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $9xp@8b\_  
ascertainment of profit 确定利润 e.#,9  
"Asia Clear" “亚洲结算系统” (d*||"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 QC&,C}t,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !4<A|$mQ  
Asian Development Fund [ADF] 亚洲发展基金 k*C[-5&#  
Asian dollar bond 亚洲美元债券 ts("(zI1E  
Asian dollar market 亚洲美元市场 \PFjw9s  
Asian dollar rate 亚洲美元利率 ,H<nNBv3M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9 g- 8u+&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .u=|h3&  
asked price 沽盘；喊价；索价；卖方报价 g6S-vSX,  
assessable income 应评税入息 }RYPr  
assessable loss 应评税亏损 -}( o+!nl  
assessable profit 应评税利润 DRTT3;,N  
assessable value 应评税值 TZ3gJ6 Cb  
assessed profit 估定利润 -j:yEZ4Oy  
assessed value 经评估价值 GU9p'E  
assessment 评税；评定；估价；评税单 .2_
xTt  
assessment number 评税编号；估价编号 R9D2cu,{  
assessment of additional tax 补加税评税 6+"gk(  
assessment of performance 业绩评估；实绩评价 &p*
rEs  
Assessor 评税主任 j~>J?w9<O  
asset price bubbles 资产价格泡沫 R6:m@  
asset-backed securities 具资产保证的证券 ipt]qJFd  
assets accretion 资产增值 8Bh micU  
assets and liabilities 资产与负债 .cx9+;  
assets betterment statement 资产递增表；资产改进表 P"t Dq&  
assets lending 实物放款；有抵押贷款 k,8^RI07@  
assets of the company passing on the death 死者去世时转移的公司资产 t]iKU@3  
assets pledged as security for liabilities 用作负债抵押的资产 }<w9Jfr"X  
assets portfolio 资产投资组合 %qqeL  
assets price 资产价格 tB4yj_ZF  
assets quality 资产质素 }w2Et  
assets realization 资产变现 D0MW~Y6{  
assets refinancing arrangement 资产再集资安排 3H4T*&9;n  
assets securitization 资产证券化 >IA1 \?(  
assets situated outside Hong Kong 在香港以外地方的资产 @+)T"5_Y[  
assets stripping 削减资产；拆卖资产 ]1|7V|N6  
assets value 资产值 <Lt"e8Z>x  
assignee 承让人 rSm#/)4A  
assignment 转让；转让书；转让契 gQ%mVJB{(  
assignment of interest 权益转让 8DbP$Wwi  
assignment of letters patent and trade mark 专利证书及商标转让 Ge=\IAj  
assignment of property 物业转让；物业转让书 'WBhW5@  
assignment right 转让权 
a
1[J>  
assignor 转让人 `0w!&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =4U$9jo!;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,JTyOBB<I  
associate member 附属会员 "A5z!6T{  
associated body corporate 相联法人团体 {i3=N{5b  
associated company 相联公司；联属公司 ] \!,yiVeU  
associated corporation 相联法团 #e[r0f?U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,9ew75Jl  
公认会计师公会〔英国〕 r(_Fr#Qn  
Association of Futures Exchange Brokers 香港期货经纪协会 * kUb[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5lM 3In@  
association of underwriters 承保人组织 d-W*`:Q
 
assumption of control 接管
/[Rp~YzW  
assurance 担保；保险；转易；转易书 gp H@F
X  
assurance of interest 权益的转易 Qv;b$by3  
at 19XX price 按一九ＸＸ年价格计算 JS<w43/j  
at a discount 按赔价计算；按贴水价格计算；打折扣 qzLD  
at a premium 按溢价计算；按升水价格计算 xgM\6e  
at call 通知付款；按通知 X &G]ci  
at constant market price 按固定市价计算 XaoVv2=G~  
at constant price 按固定价格计算 8,VEuBZ  
at cost 按成本计算 =)N6R  
at current market price 按当时市价计算；按现时市价计算 m6 Y0,9
 
at current price 按当时价格计算；按现时价格计算 O`N,aYo  
at factor cost 按要素成本计算；按生产要素成本计算 EaH/Gg3  
at money-of-the-day price 按付款当日价格计算 [D?d~pB  
at or better 按指定或较佳价位〔买卖指令〕 /rK/l  
at par 按面值计算；平价 g0s4ZI+T  
at sight 见票即付 CDr0QM4k:.  
at the close 按收市盘 [(.lfa P  
at the opening 按开市盘 f'`y-]"V5)  
attestation 见证；见证条款 Mpk7$=hjc  
at-the-money option 平价期权 a"Ly9ovW  
attorney 受权人；受托代表人 YfseX;VX  
attornment 新拥有人承认书 )|5mW  
attributable profit 可归属利润 =KD[#au6a  
attributable share value 可归属股份价值 t#-4edB,  
Auckland Stock Exchange 奥克兰证券交易所 +Q[SddI  
auction 拍卖 r&:yZN  
auctioneer 拍卖商 :6m"}8*q8  
audit 审计；核数 AI,E9  
Audit Commission 审计署 300[2}Y]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Gf9O\
wrs  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 W3^^aD-  
audit review 帐目审查 U^K8^an$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ou]jm=4[
 
audited account 审计帐目；经审计的帐目 (l(d0g&p>  
audited annual account 经审计的周年帐目 U9Q[K
`  
audited balance sheet 经审计的资产负债表 *7#5pT~  
auditor 核数师；核数主任；审计师 &XXr5ne~C  
auditor's certificate 核数师证明书；审计师证明书 L&]{GNw  
auditor's report 核数师报告；审计师报告 
/7Q9(}  
Aussie bond 澳元债券 _6YfPk+  
austerity budget 紧缩预算 CwyE8v  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j<9^BNl  
Australia All Ordinaries Index 澳洲所有普通股票指数 *<?KOM  
Australian Dollar [AUD] 澳元 ^?A>)?Sq  
Australian Options Market 澳大利亚期权市场 gd]_OY7L  
Australian Securities Commission 澳洲证券事务监察委员会 N f}ZG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P86wRq  
Australian Stock Exchange 澳大利亚证券交易所 vAOThj)  
Austrian Schilling [ATS] 奥地利先令 Wkr31Du\K  
authentication 认证；鉴证 Vyc  
authority to purchase 委托购买证；委购书 BE0Xg  
authorization 认可；核准；授权；授权书 %;Z_`W  
authorization by direction 指示授权 A,7* 52U  
authorization by instruction 指令授权 .hoVy*I  
authorization by warrant 令状授权 hVJ}
EF0  
authorization of unit trust 单位信托的认可
(#qQ;ch  
authorized agent 指定代理人 4CS$%Cu\?w  
authorized capital 法定资本 0fV}n:4Pq  
authorized clerk 出市员 whGtVx|zR
 
authorized dealer 认可交易商 SK*<H~2  
authorized financial institution 认可财务机构 P$@:T[}v  
authorized fund 认可基金 ldRq:M5z  
authorized fund house 获授权的基金公司；认可基金公司 9c5DEq  
authorized institution 认可机构 Fa{[kJ8z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "1p, r&}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v`@N R06  
authorized insurer 获授权保险人；获认可承保人 A-M6MW  
authorized investment 特准投资项目 /IHF  
authorized person 获授权人 c s:E^  
authorized representative 获授权代表 64^3ve3/a=  
authorized share capital 法定股本 3b`#)y^y?%  
automated quotation system 自动报价系统 _b 
*gg  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] L/5th}m  
自动交易系统〔香港期货交易所有限公司〕 Vp1Nk#H  
automatic adjustment mechanism 自动调整机制 >yLdrf  
automatic adjustment system 自动调整系统 {Wr5F9q  
Automatic Clearing House 自动票据交换所 ItZ*$I1<  
automatic exchange rates accumulation system 自动化汇率累集系统 gXY]NWI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SR<W3a\  
automatic teller machine [ATM] 自动柜员机 @Q!Tvw/  
autopay 自动转帐
qmNG|U&  
available assets 可用资产 ="AaC!E,W  
available fiscal reserve 现存财政储备 N~?(<DyZR  
available profit 可用利润 OhM_{]*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 tvUCd}  
average 平均；平均数；海损 {T0Au{88H  
average basic salary 平均基本薪金 lj+&3<E  
average consumer expenditure 平均消费开支；一般消费开支 'HL.W](  
average cost 平均成本 $wl_  
average cost of land production 增辟土地平均成本 '+*'sQvH[  
average daily turnover 平均每日成交额 x}{O9LiR  
average daily wage rate 平均每日工资率 >3I|5kZ6  
average expenditure pattern 平均开支模式 i\#?M "  
average growth rate 平均增长率 X3~@U7DU  
average net fixed assets 固定资产平均净值 Oz<#s{Z  
average of relatives 相对价格平均数 [?XP[h gd  
average price 平均价格 Dh<}j3]  
average propensity to consume 平均消费倾向；一般消费倾向 :*t5?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 mKUm*m#<R  
average rate 平均率 jm'^>p,9G  
average revenue 平均收入；平均收益 }z2[w@M  
average stock 平均库存；平均存货 VLfKN)g  
average yearly rent 平均年租 <EY{goW  
avoidance of double taxation 避免双重课税 AMK(-=  
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 p]7IoO -@  
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