一些有用的会计术语(也不知道发的地方对不对)A

A: sILSey5`  
A share Ａ股；甲类股份 r@kP*  
abatement of tax 减税；减扣免税额 E=$p^s  
ABN AMRO Bank N.V. 荷兰银行 A6!F@Ic[  
above-the-line expenditure 线上项目支出；经常预算支出 A&"%
os  
above-the-line receipt 线上项目收入；经常预算收入 ^x m$EY*Y,  
ABSA Asia Limited 南非联合亚洲有限公司 YlF%UPp  
absolute change 绝对数值变更 H,y4`p 0  
absolute expenditure 实际开支 tU:EN;H  
absolute guideline figure 绝对准则数字 q%i-`S]}qL  
absolute interest 绝对权益 cBXWfv4  
absolute order of discharge 绝对破产解除令 G8J*Wnwu[K  
absolute profit margin 绝对利润幅度 %Jy
Xbv3m,  
absolute value 实值；绝对值 {<=#*qx[Y!  
absolutely vested interest 绝对既得权益 2oCkG~j  
absorbed cost 已吸收成本；已分摊成本 _zMgoc7  
absorption 吸收；分摊；合并 =Vw 5q},3  
absorption rate 吸收率；摊配率；分摊率 69G`2_eKCp  
ACB Finance Limited 亚洲商业财务有限公司 Ba'LRz  
acceptable form of reciprocity 合理的互惠条件 Qdf=XG5  
acceptable rate 适当利率；适当汇率 S1S;F9F  
acceptance agreement 承兑协议 A/}W&bnluD  
acceptance for honour 参加承兑 yZkyC'/  
acceptor 承兑人；接受人；受票人 S/tIwG ~e3  
acceptor for honour 参加承兑人 Ig6T g ?  
accident insurance 意外保险 :j^FJ@2_  
Accident Insurance Association of Hong Kong 香港意外保险公会 x@KZ]  
accident insurance scheme 意外保险计划 i'#Gy,R  
accident year basis 意外年度基准 4 %W:  
accommodation 通融；贷款 )]htm&q5  
accommodation bill 通融票据；空头票据 j)C:$  
accommodation party 汇票代发人 XYrJ/!*.  
account balance 帐户余额；帐户结余 )"+2Z^1-  
account book 帐簿 3W_PE+:Kr  
account collected in advance 预收款项 2RM+W2!!  
account current book 往来帐簿 _iV]_\0W2  
account of after-acquired property 事后取得的财产报告 $O)3q $|  
account of defaulter 拖欠帐目 S
a1l=^  
account payable 应付帐款 alq%H}FF  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vVl; |  
account receivable 应收帐款 m P'^%TE  
account receivable report 应收帐款报表 hrGH}CU"  
account statement 结单；帐单；会计财务报表 BV#78,8(  
account title 帐户名称；会计科目 [*:6oo98'  
accountant's report 会计师报告 Pr ]K
a  
Accountant's Report Rules 会计师报告规则 U}k9 Py  
accounting and auditing procedure 会计与审计程序；会计与核数程序 E&$yuW^z  
Accounting Arrangements 《会计安排》 wU\s; dK  
accounting basis 会计基础 4m)OR  
accounting by Official Receiver 破产管理署署长呈交的帐目 jPZa
D>!  
Accounting Circular 《会计通告》 }g7]?Ee  
accounting class 会计类别 n\z,/'d"  
accounting date 记帐日期；会计结算日期 re?s.djT  
accounting for money 款项核算 ~{,X3-S_H  
Accounting Officer 会计主任 6/V3.UP-  
accounting period 会计报告期；会计期 y:m_tv0~0  
accounting policy 会计政策；会计方针 &0zT I?c  
accounting practice 会计惯例 mZz=
"ZLa:  
accounting principle 会计准则 YH&bD16c3  
accounting record 会计记录 9o*,P,j'}  
accounting report 会计报告 6(d}W2GP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Rp7ntI:  
Accounting Society of China 中国会计学会 rE9I>|tX  
accounting statement 会计报表 =L;] ;i  
accounting system 会计制度；会计系统 I`KQ|h0%  
accounting transaction 会计事项；帐务交易 _BdE< !r  
accounting treatment 会计处理 kHw_ S-  
accounting year 会计年度 r$Co0!.  
accretion 增值；添加 n_ lo`  
accrual 应计项目；应累算数目 QTX8 L  
accrual basis 应计制；权责发生制 w@JKl5  
accrual basis accounting 应计制会计；权责发生制会计 8{`?=&%6  
accrue 应累算；应计 LI2&&Mw  
accrued benefit 应累算利益 JM1R ;i6  
accrued charges 应计费用 D%6;^^WyUx  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;{h CF  
accrued expenses 应累算费用 +6wiOHB`  
accrued interest payable 应付利息；应计未付利息 ,C%eBna4Iq  
accrued interest receivable 应收利息；应计未收利息 $`R6=\|  
accrued right 累算权益  <1%f@}+8  
accruing profit 应累算的利润 NT@;N/I  
accumulated fiscal reserve 累积财政储备 D?XM,l+  
accumulated profit 累积利润；滚存溢利 JRo?s~Ih  
accumulated reserve 累积储备 B#/Q'V  
accumulation of surplus income 累积收益盈余 b4^`DHRu6  
acquired assets 既得资产 ;q N+^;,2  
acquisition 收购；购置；取得 E|'h]NY  
acquisition cost 购置成本 M@0;B30L  
acquisition expenses 购置费用 @2'Mt}R>  
acquisition of 100% interest 收购全部股权 2{|h8oz  
acquisition of control 取得控制权 7i&:DePM'q  
acquisition of fixed assets 购置固定资产 T^J>ZDA  
acquisition of shell “买壳” 5waKI?4F  
acquisition price 收购价 "HE^v_p  
act of God 天灾 \]$IDt(s  
acting partner 执事合伙人 _uc hU=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Xd^\@  
active partner 积极参与的合伙人 .{y uo{u  
active trading 交投活跃 KM^ufF2[  
actual circulation 实际流通 y~()|L[  
actual cost 实际成本 ")=X4]D  
actual expenditure 实际开支；实际支出 _6ay-u  
actual income 实际入息；实际收入；实际收益 RV@*c4KvO+  
actual market 现货市场 6G=j6gK%P  
actual price 现货价；实际价格 M1KqY:9E  
actual profit 实际利润 xhcK~5C  
actual quotation 实盘；实际价位；实际报价 ZXm/A0)S  
actual year basis 按实际年度计算 Y ')x/H  
actuals 实货 0}_[DAd6  
actuarial investigation 精算调查 !%$`Eq)M^7  
actuarial principle 精算原则 qucq,Yw  
actuarial report 精算师报告 x c{hC4^V  
Actuarial Society of Hong Kong 香港精算学会 +\v?d&.f0  
actuarial valuation 精算师估值 Q7W>qe%4  
actuary 精算师 dAy?EO0\7  
ad referendum agreement 暂定协议；有待覆核的协定 Q-1vw6d  
ad valorem duty 从价税；按值征税 )7h$G-fe  
ad valorem duty system 从价税制 rRFhGQq1m  
ad valorem fee 从价费 D_vbSF)  
ad valorem tariff 从价关税 itC-4^  
additional allowance 额外免税额 Ja9e^`i;  
additional amount for unexpired risk 未过期风险的额外款额 uu`G 2[t  
additional assessable profit 补加应评税利润 S~|T4q(  
additional assessment 补加评税 72'5%*1  
additional commitment 额外承担 I_R
sYw  
additional commitment vote 额外承担拨款 T#>7ub  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YpqrZWvh  
additional dependent parent allowance 供养父母额外免税额 =ZqT3_  
additional provision 额外拨款 G;YrF)\  
additional stamp duty 附加印花税 ti#7(^
j  
additional tax 补加税罚款；补加税款 -\C!I
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 i-6Z"b{  
adjudged bankrupt 被裁定破产 ~c\e'&sc;  
adjudicated bankrupt 裁定破产人 Qjb:WC7he  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .0es3Rj  
adjudication of bankruptcy 裁定破产；宣告破产 p|!  
adjudication of insolvency 裁定无力偿还债务 #'y#"cmQ.  
adjusted actual 经调整的实数；调整后的实数 4ec
P*g  
adjusted current assets 经调整的流动资产；调整后的流动资产 NX}<*
b/  
adjusted figure 经调整的数字；调整后的数额 R6(oZph  
adjusted liabilities 经调整的负债；调整后的负债 9g<7i  
adjusted loss 经调整的亏损；调整后的亏损 =zz~kon9  
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 AB4(+S*LA  
adjusted profit 经调整的利润；调整后的利润 :8OZ#D_Hl  
adjusted surplus 经调整的盈余额；调整后的盈余额 M]J^N#  
adjusted value 经调整的价值；调整后的价值 HPZ}*m'  
adjustment 调整；修订；理算〔保险〕 Ft
r5k^!  
adjustment centre 调剂中心 %\:[ o  
adjustment lag 调整过程的时间差距；调整时差 V;v8=1t!  
adjustment mechanism 调整机制 R~PA1wDZ  
adjustment of loss 亏损调整 #)nSr  
adjustment process 调整过程；调整程序 aeD;5VV  
adjustment range 调整幅度 s=;uc]9g  
administered exchange rate 受管制汇率 u?}(P_9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b}"N`,0dO  
administration expenses 行政费用 ynQ: >tw  
administration fee 手续费；行政费 P09;ng67  
administration in bankruptcy 破产管理 Hg=";,J  
administration order 遗产管理令 xU4 +|d  
administrator 管理人；遗产管理人 z*!%g[3I  
administrator of the estate 遗产管理人 I"A_b}~*}  
admission of debt 债项承认书 /#)/;  
admission of proof 接纳债权证明
xsD(
$_  
advance 放贷款项；垫付款项；预支款项；预付款项 j-lfMEa$o  
advance account 暂支帐目；预付款帐户 s6
@DGSJ  
advance compensation 预付补偿金 ATK_DEAu  
advance from shareholder 股东垫款 6}FP  
advance pending reimbursement 预支以待日后付还 C)`Fv=]R  
advanced economy 先进经济体系 85LAY
aw  
advancement 预付；预付财产 MB~=f[cUnd  
advances warrant 垫款令  A|<jX}  
advancing 贷出 C@'h<[v`1v  
adverse balance 逆差 N u<_}  
adverse exchange 逆汇 o%IA}e7PAa  
advertisement addressed to shareholders 在报章刊登的致股东通告 {y_98N  
advice for collection 托收通知书 )!P)U(*v  
advice of drawing 提款通知书；汇票通知书 U`2e{>'4t  
advice of payment 付款通知 T[g[&K1Y  
Advisory Committee [Securities and Futures Commission] 5?]hd*8  
谘询委员会〔证券及期货事务监察委员会〕 ,)vDeU  
Advisory Committee on Diversification 经济多元化谘询委员会 _I:/ZF5  
affidavit 誓章；遗产申报誓章 A\HxDIU  
affidavit of no receipt 述明无收款的誓章 ']2E {V  
affiliate 联号；联营公司；附属公司 mjW8Q\D  
affiliated company 附属公司；联号；联营公司 {?:X8&Sf  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Hl{S]]z  
affordability 负担能力 $\X[@E S0  
African Development Bank [AfDB] 非洲开发银行 sT}.v*  
after-acquired property 事后取得的财产 rustMs2p  
after-hours dealing 市后交易 }&wUr>=  
after-tax profit 税后盈利；税后利润；税后溢利 ^c9t'V`IWQ  
agency agreement 代理协议 ewctkI$,5  
agency expenses 代理机构的开支 +JjW_Rl?=V  
agency fee 代理费 s~5[![1 K  
Agency Law 《代理法》 x-^`~p  
agent 代理人；承销人 z=q3Zo  
agent of company 公司代理人 YS/Yd[ e  
agent's fee 代理人费；经纪费 hoK>~:;  
aggregate 总计；总数；总体数字 v>Q#B  
aggregate amount 总款额；总额 \1D<!k\S  
aggregate assets and liabilities 总体资产与负债 RO 4Z?tz  
aggregate at constant price 按固定价格计算的总体数字 x|pg"v&[  
aggregate demand 总需求 _({hc+9p  
aggregate gross position 总持仓量 {xXsBh Y  
aggregate limit 总限额 >n'o*gZM  
aggregate of salaries tax 合计薪俸税 1H6<[iHW  
aggregate performance 总体表现；总体业绩 onz?_SAW  
aggregate supply 总体供应 snobT Q  
aggregate surplus 总盈余 `4=^cyt+  
aggregate total 整体总额 n*[XR`r}  
aggregate value 总值；合计价值 ;:\<gVi:  
aggregated basis 合计基准 <G|(|E1  
aggregated net chargeable income 合计应课税入息实额 fF7bBE)L/|  
aggregation 合并计算；合计；总和 u{['<r;I  
aggregation of incomes of husband and wife 夫妇入息合并计算 RI(DXWM|h  
aggregation of property 财产的总和 A kC1z73<  
agio 差价；贴水 K,+LG7ec  
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》 ~A'!2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment pNepC<rY  
《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》 xhVO3LW'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3@dL/x4A  
《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》 v0z5j6)-1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vHry&#Pl+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^c-  
agreement for a settlement 授产协议 (l^3Z3zf&  
agreement for assignment 转让协议 ,,%i;  
agreement for sale 售卖协议；买卖协议 <m)$K  
agreement for sale and purchase 买卖协议 D$ dfNiCH  
agreement for the payment of interest 支付利息协议 Xg|B \\  
agreement for the repayment of money 还款协议 J:CXW%\ <q  
agreement of reinsurance 再保险协议 6e9
,PS  
Agricultural Bank of China 中国农业银行 +6HVhoxU#  
air passenger departure tax 飞机乘客离境税 ?!A7rb/tj  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YIoQL}pX  
airport tax 机场税
8']M^|1  
alcohol duty 酒精税 e7Xeo+/  
alienation 让与；让渡；转让 q&s3wDl/  
alimony 生活费；赡养费 ,(d)Qg  
All Ordinaries Index [AOI] 所有普通股指数 oHd FMD@  
all risks 全险；综合险 7}f}$1   
All Sales Record for Stock Market 《股票市场成交报告》 2Rw&C6("w  
Allied Capital Resources Limited 新联财务有限公司 TC!Yb_H}gN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 U>=Z- T  
allocation letter 拨款信件 _aGOb;h  
allocation of fund 分配款项；预留款项 WA)yfo0A  
allocation of profit 利润分配；溢利分配 ?Y-%'J(  
allocation warrant 拨款令 LlX{#R  
allotment 分配；配股 ^1iSn)&  
allotment notice 股份配售通知；配股通知 xjfV?B'Y}V  
allotment of shares 股份分配 :W!7mna  
allowable 可获宽免；免税的 ]m g)Q:d,  
allowable business loss 可扣除的营业亏损 _}lZ,L(w  
allowable expenses 可扣税的支出 qE&v ;  
allowance 免税额；津贴；备抵；准备金 ] o*#t  
allowance for debts 债项的免税额 BLfTsNzmt  
allowance for depreciation by wear and tear 耗损折旧免税额 0^I|ut4  
allowance for funeral expenses 殡殓费的免税额 C7lH]`W|/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K1mPr^3rC  
allowance for repairs and outgoings 修葺及支出方面的免税额 *"?l]d  
allowance to debtor 给债务人的津贴 K2M~-S3  
alteration of capital 资本更改 Cn'(<bl  
alternate trustee 候补受托人 *SU\ABcov  
amalgamation 合并 U`R5'Tf;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sqEI4~514  
ambit of charges 征税范围；收费范围 $?Yry.2  
amended valuation 经修订的估值 ^U `[(kz=  
American Commodities Exchange 美国商品交易所 Ixb=L(V  
American Express Bank Limited 美国运通银行 q)LMm7  
American Stock Exchange 美国证券交易所 :o0JY= 5  
amortization 摊销 |n+qM
ql'  
amount due from banks 存放银行同业的款项 sy:[T T!w  
amount due from banks abroad 存放海外银行同业的款项 LJd5;so-  
amount due from holding companies 控股公司欠款 D>/0v8  
amount due from local banks 存放本港银行同业的款项 LLk(l#K*  
amount due to banks 银行同业的存款 hL/)|N~  
amount due to banks abroad 海外银行同业的存款 K&POyOvT  
amount due to holding companies 控股公司存款 e-:yb^  
amount due to local banks 本港银行同业的存款 w~(1
%p/  
amount due to outport banks 外埠银行同业的存款 .L9j>iP9 *  
amount for note issue 发行纸币的款额 7mI:|G  
amount of bond 担保契据的款额 QS%%^+E2  
amount of consideration 代价款额 0Vlk;fIh  
amount of contribution 供款数额 R<\F:9  
amount of indebtedness 负债款额 RN$1bxY  
amount of principal of the loan 贷款本金额 /1"(cQ%?  
amount of rates chargeable 应征差饷数额 {G U&a  
amount of share capital 股本额 |jI#"LbF  
amount of sums assured 承保款额 'n{Nvt.c  
amount of variation 变动幅度 +c(zo4nZ  
amount of vote 拨款数额 <'qeXgi  
amount payable 应付款额 !nqUBa  
amount receivable 应收款额 1C<uz29  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u[@l~gwL  
analysis 分析 Eo{"9j\  
ancillary risk 附属风险 g[1gF&  
annual account 周年帐目；周年帐目报表；年度决算；年结 F~T]u2qt  
annual accounting date 年结日期 $G8E 3|k  
annual allowance 每年免税额；年积金；年度津贴；年津 S{]x  
annual balance 年度余额 SX<` {x&L  
annual disposable income 每年可动用收入  3,p]/Z_  
annual estimates 周年预算 vMA]j>>  
annual fee 年费 +AR5W(&  
annual general meeting 周年大会 <v)1<*I  
annual growth rate 年增率；每年增长率 XG}
C+;4Aw  
annual long-term supplement 长期个案每年补助金 {K+icTL3  
annual pensionable emolument 可供计算退休金的年薪 sPr~=,F  
annual report 年报 C<NLE-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6g|*`x{  
annual return 周年报表；周年申报表；每年报税表格 fKeT
,U`W  
Annual Return Rules 《周年报表规则》  'C`U"I  
annual review of consumer prices 每年消费物价回顾 BzkooJ  
annual roll-forward basis 逐年延展方式  3L<wQ(  
annual salary 年薪 7op`s5i  
annual statement 年度报表；年度决算表 &+cEV6vb+  
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 iIMd!Q.)@  
annuitant 年金受益人 ~D<IB#C  
annuity 年金 D&od?3}E  
annuity contract 年金合约 "Ue.@>  
annuity on human life 人寿年金 Mmxlp.l  
antecedent debt 先前的债项 5*+!+V^?X  
ante-dated cheque 倒填日期支票 tX5"UQA  
anticipated expenditure 预期开支 S]bmS6#  
anticipated net profit 预期纯利 gW^VVbB'L  
anticipated revenue 预期收入 Yk)."r
&?  
anti-inflation measure 反通货膨胀措施 k_sg ?(-!o  
anti-inflationary stance 反通货膨胀立场 q;R],7Re  
apparent deficit 表面赤字 ;|pBFKx  
apparent financial solvency 表面偿债能力 ,=UK}*e"  
apparent partner 表面合伙人 }T; P~aG  
application for personal assessment 个人入息课税申请书 Tu
$f?  
application of fund 资金应用 5>CEl2mSl  
application to release as liquidator and to destruct the books of accounts and documents 695V3R 7  
申请免除清盘人职务及毁灭帐簿与文件 mtJ9nC  
appointed actuary 委任精算师 '?!zG{x  
appointed auditor 委任核数师；委任审计师 ~k!j+>yT  
appointed trustee 委任的受托人 !ipR$ dM  
appointer 委任人 \?Z{hmN  
apportioned pro rata 按比例分摊 Q3 u8bx|E  
apportionment 分配；分摊 !j:9`XD|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,I7E[LU
  
apportionment formula 分摊方程式 0O9Ni='Tn  
apportionment of estate duty 遗产税的分摊 mR&H9NG  
appraisal 估价；评估 c#|raXGT  
appreciable growth 可观增长 ;1:Js0=;H  
appreciable impact 显着影响 <D:.(AUeO  
appreciable increase 可观增长 q|j2MV5#g  
appreciation 增值；升值 W{5#@_pL  
appreciation against other currencies 相对其他货币升值 {1IfU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5k`l$mW{  
appreciation tax 增值税 %6t2ohO"  
appropriation 拨款；拨用；拨付 \Pj  
appropriation account 拨款帐目 Z)! qW?  
Appropriation Bill 拨款法案 zfc'=ODX  
appropriation-in-aid system 补助拨款办法 SW*"\X;  
approved assets 核准资产 : ]sUpO  
approved basket stock 认可一篮子证券 _oHNkKQ  
approved budget 核准预算 [#l*_0  
approved charitable donation 认可慈善捐款 :K-~fA%kt?  
approved charitable institution 认可慈善机构  Q?nN!eT  
approved currency 核准货币；认可货币 byLft1  
approved estimates 核准预算 b:Wm8pp?  
approved estimates of expenditure 核准开支预算 xCg52zkH#  
approved overseas insurer 核准海外保险人 2^y^q2(r  
approved overseas trust company 核准海外信托公司 <}E!w_yi  
approved pooled investment fund 核准汇集投资基金 pnjXf.g"O  
approved provident fund scheme 认可公积金计划 4(|cG7>9-  
approved provision 核准拨款 ba[1wFmcL  
approved redeemable share 核准可赎回股份 5MN8D COF  
approved regional stock 认可地区性证券 +?:7O=Y  
approved retirement scheme 认可退休金计划 
I,0q4  
approved subordinated loan 核准附属贷款 JBi*P.79^  
arbitrage 套戥；套汇；套利 V#XppYU  
arbitrageur 套戥者；套汇者 7[> 6i  
arbitrary amount 临时款项 b\3Oyp>  
arrangement 措施；安排；协定 `V`lo,"\  
arrears 欠款 :
[O 8  
arrears of pay 欠付薪酬 ()5[x.xK@  
arrears of revenue 逾期未收税款；逾期未收的帐项 X;i~<Tq  
articles of association 组织章程；组织细则；组织章程细则 EH256f(&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gu0j.XS^  
ascertainment of profit 确定利润 \9cG36  
"Asia Clear" “亚洲结算系统” 6G #}Q/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :+qF8t[L  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 l5zS  
Asian Development Fund [ADF] 亚洲发展基金 kS_(wpA  
Asian dollar bond 亚洲美元债券 `Gn50-@  
Asian dollar market 亚洲美元市场 s$cK
(S#  
Asian dollar rate 亚洲美元利率 fz\9
 S  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (Dw,DY9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^lA=* jY(  
asked price 沽盘；喊价；索价；卖方报价 hEBY8=gK  
assessable income 应评税入息 /W>iJfx  
assessable loss 应评税亏损 Kla'lCZ  
assessable profit 应评税利润 Bwa'`+bC  
assessable value 应评税值 43mP]*=A  
assessed profit 估定利润 MRb-H1+Xf  
assessed value 经评估价值 P{wF"vf  
assessment 评税；评定；估价；评税单 F<qz[,]|-j  
assessment number 评税编号；估价编号 BQ=PW|[  
assessment of additional tax 补加税评税 g;2?F[8Th  
assessment of performance 业绩评估；实绩评价 -o!$tI&  
Assessor 评税主任 3QG7C{  
asset price bubbles 资产价格泡沫 %kS(LlL+6  
asset-backed securities 具资产保证的证券 )(ImLbM)  
assets accretion 资产增值 | N[<x@  
assets and liabilities 资产与负债 t5y;CxL  
assets betterment statement 资产递增表；资产改进表 NWMFtT  
assets lending 实物放款；有抵押贷款 [R=yF ~-  
assets of the company passing on the death 死者去世时转移的公司资产 iV&6nh(  
assets pledged as security for liabilities 用作负债抵押的资产 x4E7X_  
assets portfolio 资产投资组合 ldiD2 Q  
assets price 资产价格 %Z):>
'  
assets quality 资产质素 *=(lyx_O  
assets realization 资产变现 gDQ1?N'8{t  
assets refinancing arrangement 资产再集资安排 RxI(:i?  
assets securitization 资产证券化 v^#~98g]  
assets situated outside Hong Kong 在香港以外地方的资产 j`~Ms>  
assets stripping 削减资产；拆卖资产 kQEy#JQmB  
assets value 资产值 GBRa.;Kk  
assignee 承让人 /atW8 `&  
assignment 转让；转让书；转让契 R)QC
)U  
assignment of interest 权益转让 /ro=?QYb  
assignment of letters patent and trade mark 专利证书及商标转让 ~GL]wF2#  
assignment of property 物业转让；物业转让书 n ~shK<!C  
assignment right 转让权 -'t)=YJ  
assignor 转让人 "Y~:|?(@-  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >'&p>Ad)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (oEC6F  
associate member 附属会员 ?d{Na=O\  
associated body corporate 相联法人团体  %-c*C$  
associated company 相联公司；联属公司 hw= F
t4L  
associated corporation 相联法团 3
HcQ(+Z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nlW +.a[  
公认会计师公会〔英国〕 7ccO93Mz  
Association of Futures Exchange Brokers 香港期货经纪协会 7Rd'm'l)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /SrCElabP  
association of underwriters 承保人组织 45,1-? -!  
assumption of control 接管 >`A9[`$n  
assurance 担保；保险；转易；转易书 n:yTeZ=-s4  
assurance of interest 权益的转易 ;c4gv,q@  
at 19XX price 按一九ＸＸ年价格计算 KG|n  
at a discount 按赔价计算；按贴水价格计算；打折扣 7?GIS '  
at a premium 按溢价计算；按升水价格计算 8B\2Zfe  
at call 通知付款；按通知 D ,o}el
 
at constant market price 按固定市价计算 5hQE4/hH  
at constant price 按固定价格计算 TFkZpe;  
at cost 按成本计算 g^}8:,F_  
at current market price 按当时市价计算；按现时市价计算 u>kN1kQ8  
at current price 按当时价格计算；按现时价格计算 8,?h~prc  
at factor cost 按要素成本计算；按生产要素成本计算 VQ7*Z5[1  
at money-of-the-day price 按付款当日价格计算 ??M"6k  
at or better 按指定或较佳价位〔买卖指令〕 j4|N-:  
at par 按面值计算；平价 Kx;eaz:gx  
at sight 见票即付 eHn7iuS8  
at the close 按收市盘 {^\+iK4bS  
at the opening 按开市盘 qI#;j%V  
attestation 见证；见证条款 +tr
C,D  
at-the-money option 平价期权 + HK8jCa  
attorney 受权人；受托代表人 i36eBjT  
attornment 新拥有人承认书  SL#0kc0x  
attributable profit 可归属利润 _"bHe/'CI  
attributable share value 可归属股份价值 &jslyQ#  
Auckland Stock Exchange 奥克兰证券交易所 mID"^NOi#  
auction 拍卖 3?V_BUoON  
auctioneer 拍卖商 H!5\v
"]WB  
audit 审计；核数 nxWY7hU  
Audit Commission 审计署 ]:Nsf|C0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Yu)NO\3&  
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〕 f!I[>&n  
audit review 帐目审查 ^c^#dpn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Fcd3H$Na;  
audited account 审计帐目；经审计的帐目 ;7?kl>5]  
audited annual account 经审计的周年帐目 6{n!Cb[e  
audited balance sheet 经审计的资产负债表 F'4w;-ax  
auditor 核数师；核数主任；审计师 VyzS^AHK  
auditor's certificate 核数师证明书；审计师证明书 e4HA7=z  
auditor's report 核数师报告；审计师报告 ew#B[[  
Aussie bond 澳元债券 xv(9IEjt0  
austerity budget 紧缩预算 pTPi@SBaP{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 lI*o@wQg  
Australia All Ordinaries Index 澳洲所有普通股票指数 = \'}g?  
Australian Dollar [AUD] 澳元 x:),P-~w  
Australian Options Market 澳大利亚期权市场 m[~V/N3  
Australian Securities Commission 澳洲证券事务监察委员会 Xejo_SV&?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >qS9PX  
Australian Stock Exchange 澳大利亚证券交易所 8Kg n"M3  
Austrian Schilling [ATS] 奥地利先令 j|U#)v/  
authentication 认证；鉴证 8ZM&(Lz7u  
authority to purchase 委托购买证；委购书 *K|W /'_&  
authorization 认可；核准；授权；授权书 nqI@Y)  
authorization by direction 指示授权 eg(6^:z?f  
authorization by instruction 指令授权 gW>uR3Ca4  
authorization by warrant 令状授权 gQ'zW  
authorization of unit trust 单位信托的认可 o
U056  
authorized agent 指定代理人 UTH*bL5/J2  
authorized capital 法定资本 kC
R_tn 4  
authorized clerk 出市员 OSs&r$  
authorized dealer 认可交易商 fVF2-Rh=  
authorized financial institution 认可财务机构 yeXx',]a  
authorized fund 认可基金 A mNW0.}  
authorized fund house 获授权的基金公司；认可基金公司 #gRM i)(F  
authorized institution 认可机构 piPR=B+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 . $BUw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xF;kTBRi  
authorized insurer 获授权保险人；获认可承保人 _P0T)-X\(  
authorized investment 特准投资项目 s5CXwM6cx  
authorized person 获授权人 ;<&*rnH  
authorized representative 获授权代表 s
H{4Y-J  
authorized share capital 法定股本 1_9<3,7  
automated quotation system 自动报价系统 B8": 2HrW$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9^oKtkoDZ  
自动交易系统〔香港期货交易所有限公司〕 yXSFjcoB  
automatic adjustment mechanism 自动调整机制 =/s>Q l  
automatic adjustment system 自动调整系统 s/$?^qtyC  
Automatic Clearing House 自动票据交换所 qh9Z50E9  
automatic exchange rates accumulation system 自动化汇率累集系统 8K:y
\1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sDPs G5q<  
automatic teller machine [ATM] 自动柜员机 |TS>hwkI  
autopay 自动转帐 '[AlhBX  
available assets 可用资产 w>pq+og&  
available fiscal reserve 现存财政储备 \-h%O jf4  
available profit 可用利润 `uOT+B%R  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 RL!Oi|8  
average 平均；平均数；海损 9s\A\$("l  
average basic salary 平均基本薪金 }>>1<P<8-  
average consumer expenditure 平均消费开支；一般消费开支 'u*DA|HC  
average cost 平均成本 ,:%CB"J  
average cost of land production 增辟土地平均成本 [pbo4e,4O  
average daily turnover 平均每日成交额 PVe xa|aaX  
average daily wage rate 平均每日工资率 ULs\+U  
average expenditure pattern 平均开支模式 ;_c;0)  
average growth rate 平均增长率
]Lf{Jboo  
average net fixed assets 固定资产平均净值 e?0l"  
average of relatives 相对价格平均数
Q6PHpaj  
average price 平均价格 [k.tWA,&  
average propensity to consume 平均消费倾向；一般消费倾向 cpL7!>^=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 '@o;-'b  
average rate 平均率 ]<ldWL  
average revenue 平均收入；平均收益 }AB,8n`  
average stock 平均库存；平均存货 ~IYUuWF(  
average yearly rent 平均年租 - Ajo9H  
avoidance of double taxation 避免双重课税 ] eotc2?u  
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 MI/MhkS ?  
PQy4{0 _  
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