一些有用的会计术语(也不知道发的地方对不对)A

A: 65X$k]x  
A share Ａ股；甲类股份 X458%)G!(K  
abatement of tax 减税；减扣免税额 #+I)<a7\  
ABN AMRO Bank N.V. 荷兰银行 ]k &Y )  
above-the-line expenditure 线上项目支出；经常预算支出 "ph&hd}S  
above-the-line receipt 线上项目收入；经常预算收入 5v<X-8"  
ABSA Asia Limited 南非联合亚洲有限公司 TY6 D.ikA  
absolute change 绝对数值变更 MBXja#(k  
absolute expenditure 实际开支 g?'pb*PR  
absolute guideline figure 绝对准则数字 )`<- c2  
absolute interest 绝对权益 )L fXb9}  
absolute order of discharge 绝对破产解除令 %%5K%z,R#  
absolute profit margin 绝对利润幅度 6Ef
GJq  
absolute value 实值；绝对值 yU`"]6(@[  
absolutely vested interest 绝对既得权益 g).k+  
absorbed cost 已吸收成本；已分摊成本 MLf,5f;e  
absorption 吸收；分摊；合并 !|}(tqt  
absorption rate 吸收率；摊配率；分摊率 A14}
  
ACB Finance Limited 亚洲商业财务有限公司 DlIy'@ .  
acceptable form of reciprocity 合理的互惠条件 Pp.qDkT  
acceptable rate 适当利率；适当汇率 YaI8hj@}  
acceptance agreement 承兑协议 Ry2rQM`  
acceptance for honour 参加承兑 f-!t31?XK  
acceptor 承兑人；接受人；受票人 7UM!<@9\  
acceptor for honour 参加承兑人 WtlPgT;wE  
accident insurance 意外保险 ;[9WB<t  
Accident Insurance Association of Hong Kong 香港意外保险公会 I[E/)R{\  
accident insurance scheme 意外保险计划 IWbW=0IsS  
accident year basis 意外年度基准 |a/1mUxQ&  
accommodation 通融；贷款 Sg;c|u  
accommodation bill 通融票据；空头票据 S,A\%:Va  
accommodation party 汇票代发人 :j2G0vHIl(  
account balance 帐户余额；帐户结余 zOO:`^ m  
account book 帐簿 ^wDZg`  
account collected in advance 预收款项 $w!;~s  
account current book 往来帐簿 AT.WXP0$A  
account of after-acquired property 事后取得的财产报告 $!F_K  
account of defaulter 拖欠帐目 iF:`rIC  
account payable 应付帐款 BCN
<l +u  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 QJ1_LJ4)a  
account receivable 应收帐款 u xif-5  
account receivable report 应收帐款报表 iX ;E"ov]  
account statement 结单；帐单；会计财务报表 Eo)w f=rE9  
account title 帐户名称；会计科目 2' fg  
accountant's report 会计师报告 ^D`ARH  
Accountant's Report Rules 会计师报告规则 QQ*yQ
\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @ChEkTn  
Accounting Arrangements 《会计安排》 d9@!se9&Z  
accounting basis 会计基础 eF)vx{s  
accounting by Official Receiver 破产管理署署长呈交的帐目 DSiI%_[Ud  
Accounting Circular 《会计通告》 <tp\+v!u  
accounting class 会计类别 >:7W.QLRU  
accounting date 记帐日期；会计结算日期 'U=D6X%V9m  
accounting for money 款项核算 {p#[.E8  
Accounting Officer 会计主任 Okd?=*sBx  
accounting period 会计报告期；会计期 -UgD  
accounting policy 会计政策；会计方针 pi`sx[T@{Z  
accounting practice 会计惯例 zSs5F_  
accounting principle 会计准则 5\1C@d  
accounting record 会计记录 B1\@ n$  
accounting report 会计报告 @#sBom+K`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2x3'm  
Accounting Society of China 中国会计学会 ai/VbV'|  
accounting statement 会计报表 zQsu~8PX  
accounting system 会计制度；会计系统 Mx& P^#B3  
accounting transaction 会计事项；帐务交易 GS1Vcav<  
accounting treatment 会计处理 Q5R7se_  
accounting year 会计年度 nFE0y3GD8  
accretion 增值；添加 Sw!/IPO  
accrual 应计项目；应累算数目 hN% h.
;s  
accrual basis 应计制；权责发生制 bqBgq  
accrual basis accounting 应计制会计；权责发生制会计 4E&=qC]S  
accrue 应累算；应计 jTjGbC]X  
accrued benefit 应累算利益 %\xwu(|kN  
accrued charges 应计费用 !L5[s  
accrued cumulative preference share dividend 应累算的累积优先股股息 ("HT0&#a  
accrued expenses 应累算费用 4.@gV/U(|  
accrued interest payable 应付利息；应计未付利息 I^'U_"vB  
accrued interest receivable 应收利息；应计未收利息 >we/#C"x  
accrued right 累算权益 8p3pw=p  
accruing profit 应累算的利润 8!e1T,:b  
accumulated fiscal reserve 累积财政储备 =l&A9 >\  
accumulated profit 累积利润；滚存溢利 tF> ?]  
accumulated reserve 累积储备 W/Rb7q4v  
accumulation of surplus income 累积收益盈余 6.fahg?E  
acquired assets 既得资产 +{* @36A5A  
acquisition 收购；购置；取得 `9%Q2Al  
acquisition cost 购置成本 Mq7d*
Bgb  
acquisition expenses 购置费用 [;5?=X,LD  
acquisition of 100% interest 收购全部股权 mRIW9V  
acquisition of control 取得控制权 U?dd+2^};t  
acquisition of fixed assets 购置固定资产 adEcIvN$  
acquisition of shell “买壳” &W1{o&  
acquisition price 收购价 9p,<<5{  
act of God 天灾 v&CKtk!3{  
acting partner 执事合伙人 T?=[6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 q#W7.8 Z@  
active partner 积极参与的合伙人 cB5|%@$I  
active trading 交投活跃 iRwqt-WZ  
actual circulation 实际流通 u#tLY/KA  
actual cost 实际成本 -#XNZy!//  
actual expenditure 实际开支；实际支出 n ETm"  
actual income 实际入息；实际收入；实际收益 XO |U4#ya  
actual market 现货市场 r{~K8!=oU]  
actual price 现货价；实际价格
GdN'G  
actual profit 实际利润 ^s'ozCk 0  
actual quotation 实盘；实际价位；实际报价 2+G_Y>  
actual year basis 按实际年度计算 XWo=?(iA  
actuals 实货 {ZK"K+;h  
actuarial investigation 精算调查 %dXfC!  
actuarial principle 精算原则 ~O{sOl _<4  
actuarial report 精算师报告 =d_@k[
8<0  
Actuarial Society of Hong Kong 香港精算学会 WFBg3#p  
actuarial valuation 精算师估值 eZ~^Z8F[6  
actuary 精算师 a^+b(&;k  
ad referendum agreement 暂定协议；有待覆核的协定 @21G[!%J  
ad valorem duty 从价税；按值征税 ]#
hT!VOd  
ad valorem duty system 从价税制 9gMNS6D'b  
ad valorem fee 从价费 5p&&EA/  
ad valorem tariff 从价关税 G $u:1&  
additional allowance 额外免税额 ~5aq.hF1,A  
additional amount for unexpired risk 未过期风险的额外款额 ,nO:Pxn|  
additional assessable profit 补加应评税利润 yQQ[_1$pq  
additional assessment 补加评税 Ugmg,~U~k  
additional commitment 额外承担 ^
0t81,`  
additional commitment vote 额外承担拨款 E.Hw|y0_(|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q}!U4!{i|p  
additional dependent parent allowance 供养父母额外免税额 H9)$ #r6i  
additional provision 额外拨款 +nKxSjqI  
additional stamp duty 附加印花税 A{hwT,zV:  
additional tax 补加税罚款；补加税款 )F;[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5utMZ>%w_#  
adjudged bankrupt 被裁定破产 Z@j$i\,`  
adjudicated bankrupt 裁定破产人 E&k{ubcT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6ju+#]T  
adjudication of bankruptcy 裁定破产；宣告破产 45`Gv  
adjudication of insolvency 裁定无力偿还债务 5g
q3 >qo  
adjusted actual 经调整的实数；调整后的实数 {rr ED  
adjusted current assets 经调整的流动资产；调整后的流动资产 ["N>Po  
adjusted figure 经调整的数字；调整后的数额 IXp P.d  
adjusted liabilities 经调整的负债；调整后的负债 o{\@7'G  
adjusted loss 经调整的亏损；调整后的亏损 `
nMHuv  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 [!>2
[bbl  
adjusted profit 经调整的利润；调整后的利润 1{+Ni{  
adjusted surplus 经调整的盈余额；调整后的盈余额 Tr}@fa  
adjusted value 经调整的价值；调整后的价值 Rkfr4  
adjustment 调整；修订；理算〔保险〕 _:om(gL  
adjustment centre 调剂中心 zk]6|i$!I  
adjustment lag 调整过程的时间差距；调整时差 UC*<]  
adjustment mechanism 调整机制 B\bIMjXV  
adjustment of loss 亏损调整 {: EQ  
adjustment process 调整过程；调整程序 9;;1 "^4/  
adjustment range 调整幅度 Yg%V  
administered exchange rate 受管制汇率 6YT*=\KT  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &G55<tRE  
administration expenses 行政费用 &Qghm o  
administration fee 手续费；行政费 ))6
3?_  
administration in bankruptcy 破产管理 %@(6,^3%i  
administration order 遗产管理令 $Vp&Vc8  
administrator 管理人；遗产管理人 r2QC$V:0  
administrator of the estate 遗产管理人 <u44YvLBm  
admission of debt 债项承认书 C78d29  
admission of proof 接纳债权证明 ^sH1YE}0  
advance 放贷款项；垫付款项；预支款项；预付款项 =1n>vUW+J  
advance account 暂支帐目；预付款帐户 (JFa  
advance compensation 预付补偿金 kYs2AzS{d  
advance from shareholder 股东垫款 hmkcWr`  
advance pending reimbursement 预支以待日后付还 <2y~7h:  
advanced economy 先进经济体系 FQi"OZHq  
advancement 预付；预付财产 RCNqHYR  
advances warrant 垫款令 V&KH{j/P  
advancing 贷出 xPqpNs-,  
adverse balance 逆差 Z<y+D-/  
adverse exchange 逆汇 ?MeP<5\A  
advertisement addressed to shareholders 在报章刊登的致股东通告 K1z"..(2J  
advice for collection 托收通知书 f7OfN#I  
advice of drawing 提款通知书；汇票通知书 Fw:s3ON9}  
advice of payment 付款通知 Y_PCL9G{p  
Advisory Committee [Securities and Futures Commission] 
T4Z("  
谘询委员会〔证券及期货事务监察委员会〕 7K9+7I&C  
Advisory Committee on Diversification 经济多元化谘询委员会 `Pl=%DR  
affidavit 誓章；遗产申报誓章 `Y.RAw5LrE  
affidavit of no receipt 述明无收款的誓章 J#@"Yb  
affiliate 联号；联营公司；附属公司 "DWw1{ 5/  
affiliated company 附属公司；联号；联营公司 I?-9%4 8iM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ltcr]T(Ic  
affordability 负担能力 V0JoUyZ  
African Development Bank [AfDB] 非洲开发银行 Cgw#c%  
after-acquired property 事后取得的财产 L0|Vc9  
after-hours dealing 市后交易 aqs']  
after-tax profit 税后盈利；税后利润；税后溢利 Q8Usyc'3  
agency agreement 代理协议 F>A-+]X3o  
agency expenses 代理机构的开支 IG +nr
TY0  
agency fee 代理费 }SpMHR`  
Agency Law 《代理法》 ?Pmj}f  
agent 代理人；承销人 iCk34C7  
agent of company 公司代理人 biGaP#"0  
agent's fee 代理人费；经纪费 GLc+`,.  
aggregate 总计；总数；总体数字 L6$,<}l  
aggregate amount 总款额；总额 1Sz5&jz  
aggregate assets and liabilities 总体资产与负债 >!? f6 {\|  
aggregate at constant price 按固定价格计算的总体数字 P9`i6H'~  
aggregate demand 总需求 ~`tc
|Zu  
aggregate gross position 总持仓量 k1-?2kf"{  
aggregate limit 总限额 ?\hXJih  
aggregate of salaries tax 合计薪俸税 RWTv,pLK  
aggregate performance 总体表现；总体业绩 hPFIf>%}  
aggregate supply 总体供应 w/G5I )G  
aggregate surplus 总盈余 s'\"%~nF<  
aggregate total 整体总额 F$F5N1<  
aggregate value 总值；合计价值 ~>}BDsM  
aggregated basis 合计基准 Bb:jy!jq_  
aggregated net chargeable income 合计应课税入息实额 *N'B(j/  
aggregation 合并计算；合计；总和 ?\\ ]u  
aggregation of incomes of husband and wife 夫妇入息合并计算 h"%
6tpV-  
aggregation of property 财产的总和
tGmyTBgx  
agio 差价；贴水 
N.eSf  
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》 7SAu">lI
l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oL}FD !}  
《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》 z=)5M*h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "P<~bw5  
《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》 &B3\;|\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [+GQ3Z\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T_AZCl4d  
agreement for a settlement 授产协议 FIU(2  
agreement for assignment 转让协议 |BYD]vK  
agreement for sale 售卖协议；买卖协议 E?Q=#+}U  
agreement for sale and purchase 买卖协议 X[;4.imE  
agreement for the payment of interest 支付利息协议 2b|vb}|t{  
agreement for the repayment of money 还款协议 wZrdr4j  
agreement of reinsurance 再保险协议 Bfw>2  
Agricultural Bank of China 中国农业银行 P!bm$h*3?  
air passenger departure tax 飞机乘客离境税 B0Z*YsbXL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `m'2RNSc+#  
airport tax 机场税 y ImriCT  
alcohol duty 酒精税 sMO3eNLn  
alienation 让与；让渡；转让 _\o +9X!  
alimony 生活费；赡养费 @Gn9x(?J  
All Ordinaries Index [AOI] 所有普通股指数 9MM4C  
all risks 全险；综合险 yMz@-B  
All Sales Record for Stock Market 《股票市场成交报告》 }3[ [ONA  
Allied Capital Resources Limited 新联财务有限公司 bJ. ((1$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 R4V>_\D/  
allocation letter 拨款信件 +oQ@E<)H  
allocation of fund 分配款项；预留款项 M5)6|T  
allocation of profit 利润分配；溢利分配 =:a3cr~  
allocation warrant 拨款令 pm)A*][s  
allotment 分配；配股 yDd&*;9%Qg  
allotment notice 股份配售通知；配股通知 Pi*,&D>{7  
allotment of shares 股份分配 b:%>TPT  
allowable 可获宽免；免税的 iv;;GW{2  
allowable business loss 可扣除的营业亏损 $/wr?  
allowable expenses 可扣税的支出 `hH1rw@7<  
allowance 免税额；津贴；备抵；准备金 =}c~BHT  
allowance for debts 债项的免税额 SKG_P)TnO  
allowance for depreciation by wear and tear 耗损折旧免税额 7%w4?Nv3I  
allowance for funeral expenses 殡殓费的免税额 m?B@VDZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?+Qbr$]  
allowance for repairs and outgoings 修葺及支出方面的免税额 (x=NA )  
allowance to debtor 给债务人的津贴 Mu:*(P/  
alteration of capital 资本更改 Q_uv.\*z_  
alternate trustee 候补受托人 kP;Rts8JD  
amalgamation 合并 z5Nw+#m| i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D]oS R7h  
ambit of charges 征税范围；收费范围 54}s:[O  
amended valuation 经修订的估值 'm/b+9?.  
American Commodities Exchange 美国商品交易所 g]d
"d  
American Express Bank Limited 美国运通银行 =ARI*  
American Stock Exchange 美国证券交易所 #),QWTl3  
amortization 摊销 oN _%oc  
amount due from banks 存放银行同业的款项 _r,#
l5~U  
amount due from banks abroad 存放海外银行同业的款项 ~kN6Hr*X  
amount due from holding companies 控股公司欠款 s` S<BX7  
amount due from local banks 存放本港银行同业的款项 *Li;:b"t  
amount due to banks 银行同业的存款 QCtG #/  
amount due to banks abroad 海外银行同业的存款 T\cdtjk  
amount due to holding companies 控股公司存款 , H[o.r=  
amount due to local banks 本港银行同业的存款 VJ1`&  
amount due to outport banks 外埠银行同业的存款 bt j\v[D  
amount for note issue 发行纸币的款额 9Xm"kVqd/  
amount of bond 担保契据的款额 |`O7>(h  
amount of consideration 代价款额 F`?pZ  
amount of contribution 供款数额 Za01z^  
amount of indebtedness 负债款额 o}%  
amount of principal of the loan 贷款本金额 6s|C:1](b  
amount of rates chargeable 应征差饷数额 O9>/WmLe  
amount of share capital 股本额 CF>NyY:_  
amount of sums assured 承保款额 iWtWT1n8n  
amount of variation 变动幅度 E|^a7-}|  
amount of vote 拨款数额 9'4cqR  
amount payable 应付款额 _N<qrH^;  
amount receivable 应收款额 R(q fP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7z+NR&'M$  
analysis 分析 }Rt<^oya*  
ancillary risk 附属风险 ,e,fOL  
annual account 周年帐目；周年帐目报表；年度决算；年结 LTa9' q0  
annual accounting date 年结日期 (cCB3n\20  
annual allowance 每年免税额；年积金；年度津贴；年津 j4NS5  
annual balance 年度余额 PqP)<d'/  
annual disposable income 每年可动用收入 my
JsRb5  
annual estimates 周年预算 fitm*  
annual fee 年费 ke/o11LP  
annual general meeting 周年大会 f8uVk|a  
annual growth rate 年增率；每年增长率 ^R2:Z&Iv%  
annual long-term supplement 长期个案每年补助金 4QDF%#~q^  
annual pensionable emolument 可供计算退休金的年薪 dB1bf2'b#  
annual report 年报 S:R%%c
y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m*a0V  
annual return 周年报表；周年申报表；每年报税表格 e1'_]   
Annual Return Rules 《周年报表规则》 rP>5OLP  
annual review of consumer prices 每年消费物价回顾 ^Nc\D7( l  
annual roll-forward basis 逐年延展方式 4Q!*h8O  
annual salary 年薪 Ig9$ PP+3  
annual statement 年度报表；年度决算表 ^,`yt^^A  
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 L:%h]-  
annuitant 年金受益人 5$O@+W!?@  
annuity 年金 u37+B  
annuity contract 年金合约 ;xj
^*b  
annuity on human life 人寿年金 02=eE|Y@  
antecedent debt 先前的债项 X#Hs{J~@p  
ante-dated cheque 倒填日期支票 kszYbz"  
anticipated expenditure 预期开支 Li7/pUq>}!  
anticipated net profit 预期纯利 z1YC%Y|R  
anticipated revenue 预期收入 8cW]jm  
anti-inflation measure 反通货膨胀措施 k-w._E
<  
anti-inflationary stance 反通货膨胀立场 fM8 :Nt$  
apparent deficit 表面赤字 q|Ga   
apparent financial solvency 表面偿债能力 K@?S0KMK  
apparent partner 表面合伙人 Z/2#h<zj  
application for personal assessment 个人入息课税申请书 6t@3 a?  
application of fund 资金应用 ,NVQ C=  
application to release as liquidator and to destruct the books of accounts and documents Z4rK$B  
申请免除清盘人职务及毁灭帐簿与文件 =MoPOib\n  
appointed actuary 委任精算师 8# 9.a]AX  
appointed auditor 委任核数师；委任审计师 WMYvE\"  
appointed trustee 委任的受托人 M'[J0*ip  
appointer 委任人 $)PNf'5Zg  
apportioned pro rata 按比例分摊 EJN}$|*Av  
apportionment 分配；分摊 1o.]"~0:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 = [:ruE  
apportionment formula 分摊方程式 t/nu/yz5E  
apportionment of estate duty 遗产税的分摊 iXXgPapz  
appraisal 估价；评估 PY) 74sa  
appreciable growth 可观增长 .+ _x|?'  
appreciable impact 显着影响 ON!1lS  
appreciable increase 可观增长 eP;lH~!.0  
appreciation 增值；升值 [dUW3}APV  
appreciation against other currencies 相对其他货币升值 3ne=7Mj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )kg^.tP  
appreciation tax 增值税 
r_Xk:  
appropriation 拨款；拨用；拨付 )2:d8J\  
appropriation account 拨款帐目 fkYa  
Appropriation Bill 拨款法案 y5
oiH  
appropriation-in-aid system 补助拨款办法 ?_ p3^kl  
approved assets 核准资产 C/lpSe  
approved basket stock 认可一篮子证券 H!7/U_AH  
approved budget 核准预算 edbzg#wy  
approved charitable donation 认可慈善捐款 ?n[+0a:8E  
approved charitable institution 认可慈善机构 ?L7z\b"_~  
approved currency 核准货币；认可货币 q?JP\_o:  
approved estimates 核准预算 hXZk$a'  
approved estimates of expenditure 核准开支预算 Xo$(zGb  
approved overseas insurer 核准海外保险人 ^F
_c
'  
approved overseas trust company 核准海外信托公司 ?|{P]i?)'  
approved pooled investment fund 核准汇集投资基金 6J-tcL*4"%  
approved provident fund scheme 认可公积金计划 ~|+  
approved provision 核准拨款 [_CIN  
approved redeemable share 核准可赎回股份 w 8T#~Dc  
approved regional stock 认可地区性证券 .hn"NXy  
approved retirement scheme 认可退休金计划 [9*+s  
approved subordinated loan 核准附属贷款 (LQ*U3J]_  
arbitrage 套戥；套汇；套利 [?_^Cy  
arbitrageur 套戥者；套汇者 &Q 3!ty  
arbitrary amount 临时款项 F DXAe-|Q  
arrangement 措施；安排；协定 0(HUy`]>  
arrears 欠款 0riTav8  
arrears of pay 欠付薪酬 'V } -0  
arrears of revenue 逾期未收税款；逾期未收的帐项 3-z57f,}6~  
articles of association 组织章程；组织细则；组织章程细则 PC=b.H8P+W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b$%W<D  
ascertainment of profit 确定利润 l2z@t3{  
"Asia Clear" “亚洲结算系统”  ig jr=e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Pv/$;R%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <08)G7  
Asian Development Fund [ADF] 亚洲发展基金 >'7Icx  
Asian dollar bond 亚洲美元债券 8,=,'gFO  
Asian dollar market 亚洲美元市场 #sN]6  
Asian dollar rate 亚洲美元利率 #8rLB(  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4Bs '5@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kpLDK81I  
asked price 沽盘；喊价；索价；卖方报价
tVFl`Xr   
assessable income 应评税入息 lfK sqe"  
assessable loss 应评税亏损 3hGYNlQ^  
assessable profit 应评税利润 (jtrQob  
assessable value 应评税值 <Y9e n!3\  
assessed profit 估定利润 GK~uoz:^O  
assessed value 经评估价值 t#=W'HyW8  
assessment 评税；评定；估价；评税单 |+f@w/+  
assessment number 评税编号；估价编号 F7x]BeTM  
assessment of additional tax 补加税评税 SwXVa/9a"  
assessment of performance 业绩评估；实绩评价 <D%.'=%pZ  
Assessor 评税主任 PsaKzAg?  
asset price bubbles 资产价格泡沫 :)p\a1I[*  
asset-backed securities 具资产保证的证券 :tdN#m6&  
assets accretion 资产增值 #8i DM5:EQ  
assets and liabilities 资产与负债 b<n*wH  
assets betterment statement 资产递增表；资产改进表 O,x[6P5
4P  
assets lending 实物放款；有抵押贷款 xG/B$DLn  
assets of the company passing on the death 死者去世时转移的公司资产 `zwXfY,%  
assets pledged as security for liabilities 用作负债抵押的资产 r roI  
assets portfolio 资产投资组合 e ^2n58  
assets price 资产价格 [+ Kjun_  
assets quality 资产质素 _ VKBzOH  
assets realization 资产变现 C6Lc  
assets refinancing arrangement 资产再集资安排 =;ClOy9  
assets securitization 资产证券化 i}[cq_wJ  
assets situated outside Hong Kong 在香港以外地方的资产 )[+82~F  
assets stripping 削减资产；拆卖资产 ";yey]  
assets value 资产值 Py y!B  
assignee 承让人 tp*.'p-SI  
assignment 转让；转让书；转让契 :m]H?vq] \  
assignment of interest 权益转让 OD]`oJ|  
assignment of letters patent and trade mark 专利证书及商标转让 .o8Sy2PaV  
assignment of property 物业转让；物业转让书 ?I{L^j^#4  
assignment right 转让权 9sG]Q[:.]  
assignor 转让人 xy))}c%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 . |%n"{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 HCfme<'  
associate member 附属会员 %D1 |0v8}  
associated body corporate 相联法人团体 Swa0TiT(  
associated company 相联公司；联属公司 Ql"kJ_F!br  
associated corporation 相联法团 )0+6^[Tqq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0Q?)?8_  
公认会计师公会〔英国〕 KW-GVe%8f  
Association of Futures Exchange Brokers 香港期货经纪协会 /oOZ>B%1s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {ppzg
`G\  
association of underwriters 承保人组织 N,W
?}  
assumption of control 接管 'HKDGQl`  
assurance 担保；保险；转易；转易书 u}3D'h  
assurance of interest 权益的转易 Znr@-=xZO*  
at 19XX price 按一九ＸＸ年价格计算 5C0![$W>  
at a discount 按赔价计算；按贴水价格计算；打折扣 iR?}^|]  
at a premium 按溢价计算；按升水价格计算 !6!Gx:  
at call 通知付款；按通知 Co>e<be%S  
at constant market price 按固定市价计算 M8nfbc^  
at constant price 按固定价格计算 o3]Lrzh  
at cost 按成本计算 f7YBhF  
at current market price 按当时市价计算；按现时市价计算 h4Wt oE>i  
at current price 按当时价格计算；按现时价格计算 d|?Xo\+  
at factor cost 按要素成本计算；按生产要素成本计算 B6=
?Q
p/f  
at money-of-the-day price 按付款当日价格计算 v%:VV*MxF  
at or better 按指定或较佳价位〔买卖指令〕 V'hb 4}@  
at par 按面值计算；平价 $vrkxn  
at sight 见票即付 c+D<  
at the close 按收市盘 -M/j&<;LW  
at the opening 按开市盘 TyDh\f!w  
attestation 见证；见证条款 =
PU($  
at-the-money option 平价期权 qv& Bai[  
attorney 受权人；受托代表人 *5IB@^
<  
attornment 新拥有人承认书 vd?Bk_d9k,  
attributable profit 可归属利润 8Cs;.>75[  
attributable share value 可归属股份价值 m??Py"1y  
Auckland Stock Exchange 奥克兰证券交易所 G %'xEr0n  
auction 拍卖 L!>nl4O>`  
auctioneer 拍卖商 ~8s2p%~  
audit 审计；核数 <d @9[]  
Audit Commission 审计署 CP~mKmMV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &&nbdu  
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〕 Ve2{;`
t  
audit review 帐目审查 jp_|pC'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =Ox}WrU~  
audited account 审计帐目；经审计的帐目 sUF9_W5z  
audited annual account 经审计的周年帐目  />Q}0Hg  
audited balance sheet 经审计的资产负债表 \yl|*h3  
auditor 核数师；核数主任；审计师 @-}*cQ4u?  
auditor's certificate 核数师证明书；审计师证明书 W1 k]P.  
auditor's report 核数师报告；审计师报告 Aa=:AkrH  
Aussie bond 澳元债券 AdVc1v&>  
austerity budget 紧缩预算 fWZ(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u\V^g  
Australia All Ordinaries Index 澳洲所有普通股票指数 3pg=9*{  
Australian Dollar [AUD] 澳元 *,mI=1  
Australian Options Market 澳大利亚期权市场 AHRJ7l;
a  
Australian Securities Commission 澳洲证券事务监察委员会 |>yWkq  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8l_M 0F,  
Australian Stock Exchange 澳大利亚证券交易所 ')U~a  
Austrian Schilling [ATS] 奥地利先令 MB!9tju  
authentication 认证；鉴证 zcKQD)]  
authority to purchase 委托购买证；委购书 rUpe  ;c  
authorization 认可；核准；授权；授权书 baBBn%_V  
authorization by direction 指示授权 W#S82  
authorization by instruction 指令授权 W%4=x>J-  
authorization by warrant 令状授权 O&1q
L)  
authorization of unit trust 单位信托的认可 T]\c2U  
authorized agent 指定代理人 |~r-VV(=  
authorized capital 法定资本 @^A
5{qQ\  
authorized clerk 出市员 _Z23lF9  
authorized dealer 认可交易商 q pC
I[[  
authorized financial institution 认可财务机构 )\|+G5#`  
authorized fund 认可基金 ]QhTxrF"  
authorized fund house 获授权的基金公司；认可基金公司 W7^[W.  
authorized institution 认可机构 Xx"<^FS[zC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 G@.MP| 2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x2rAB5r6  
authorized insurer 获授权保险人；获认可承保人 < cvh1~>(  
authorized investment 特准投资项目 &)Xc'RQ.C  
authorized person 获授权人 Lm TFvZ  
authorized representative 获授权代表 &^r>Q`u  
authorized share capital 法定股本 OvtE)ul@  
automated quotation system 自动报价系统 DMM<,1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 51SmoFbMz  
自动交易系统〔香港期货交易所有限公司〕 X*QS/\  
automatic adjustment mechanism 自动调整机制 P.}d@qD{)  
automatic adjustment system 自动调整系统 J#zr50@@  
Automatic Clearing House 自动票据交换所 xSm;~')
g  
automatic exchange rates accumulation system 自动化汇率累集系统 &3BoK/y3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hq)1YO  
automatic teller machine [ATM] 自动柜员机 'v"=  
autopay 自动转帐 |;vQ"8J  
available assets 可用资产 $@D a|d4  
available fiscal reserve 现存财政储备 g1s
%x=7/  
available profit 可用利润 #;$]M4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 xWxc1tT`  
average 平均；平均数；海损 X H-_tvB  
average basic salary 平均基本薪金 HeOdCr-PN  
average consumer expenditure 平均消费开支；一般消费开支 D5TDg\E  
average cost 平均成本 gcU*rml  
average cost of land production 增辟土地平均成本 2yZr!Rb~*  
average daily turnover 平均每日成交额 4f([EV[6dK  
average daily wage rate 平均每日工资率 lH}KFFbp  
average expenditure pattern 平均开支模式 $KK~KEZ2  
average growth rate 平均增长率 )S caT1I  
average net fixed assets 固定资产平均净值 p+;& Gg54  
average of relatives 相对价格平均数 qhEv6Yxfw6  
average price 平均价格 FQ]/c#J  
average propensity to consume 平均消费倾向；一般消费倾向 zaqX};b  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xG9Sk  
average rate 平均率 6qWUo3  
average revenue 平均收入；平均收益 zxbfh/=  
average stock 平均库存；平均存货 VPe0\?!d  
average yearly rent 平均年租 FEaT}/h;
 
avoidance of double taxation 避免双重课税 =l/6-j^  
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 Oynb"T&8  
iwotEl0*{  
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