一些有用的会计术语(也不知道发的地方对不对)A

A: YsMM$rjP+  
A share Ａ股；甲类股份 `W:z#uNG]  
abatement of tax 减税；减扣免税额 bC/Ql  
ABN AMRO Bank N.V. 荷兰银行 8'"=y}]H~  
above-the-line expenditure 线上项目支出；经常预算支出 tZG l^mA"g  
above-the-line receipt 线上项目收入；经常预算收入 EsS$th)d  
ABSA Asia Limited 南非联合亚洲有限公司 P1R5}i  
absolute change 绝对数值变更 61w ({F  
absolute expenditure 实际开支 ob;O,&e0>  
absolute guideline figure 绝对准则数字 n?778Wo}  
absolute interest 绝对权益 _G&gF.|  
absolute order of discharge 绝对破产解除令 M-Ek(K3SRf  
absolute profit margin 绝对利润幅度 ^IKT!"J&?  
absolute value 实值；绝对值 ^=k=;   
absolutely vested interest 绝对既得权益 RGL2S]UFs  
absorbed cost 已吸收成本；已分摊成本 PthgxB^  
absorption 吸收；分摊；合并 4.p:$/GTS  
absorption rate 吸收率；摊配率；分摊率 +e,c'.  
ACB Finance Limited 亚洲商业财务有限公司 l,*5*1lM  
acceptable form of reciprocity 合理的互惠条件 \zcR75  
acceptable rate 适当利率；适当汇率 as(/ >p  
acceptance agreement 承兑协议 c5_/i7  
acceptance for honour 参加承兑 Bi2 c5[3  
acceptor 承兑人；接受人；受票人 shR|  
acceptor for honour 参加承兑人 UwxszEHC  
accident insurance 意外保险 e#)NYcr6  
Accident Insurance Association of Hong Kong 香港意外保险公会 P{x6e/  
accident insurance scheme 意外保险计划 d N$,AOT  
accident year basis 意外年度基准 !S%0#d2  
accommodation 通融；贷款 1F_$[iIX]  
accommodation bill 通融票据；空头票据
('{aOiSH  
accommodation party 汇票代发人 _, E/HAX  
account balance 帐户余额；帐户结余 Cs(sar:7  
account book 帐簿 Ze[,0Y!u&  
account collected in advance 预收款项 ?;y-skh  
account current book 往来帐簿 HB{'MBs  
account of after-acquired property 事后取得的财产报告 z-qbe97  
account of defaulter 拖欠帐目 !,dp/5 V  
account payable 应付帐款 XF+4*),  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O}w%$ mq  
account receivable 应收帐款 I tb_ H  
account receivable report 应收帐款报表 zE<Iv\Q  
account statement 结单；帐单；会计财务报表 dr(-k3ex  
account title 帐户名称；会计科目 BA2J dU  
accountant's report 会计师报告 +4  h!;i  
Accountant's Report Rules 会计师报告规则 
\_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3vKTCHbk9  
Accounting Arrangements 《会计安排》 IJ~j(.W  
accounting basis 会计基础 |RXQ_|  
accounting by Official Receiver 破产管理署署长呈交的帐目 _!E&%=f  
Accounting Circular 《会计通告》 2kt0Rxg  
accounting class 会计类别 aL_/2/@X8  
accounting date 记帐日期；会计结算日期 #N"u 0  
accounting for money 款项核算 lWecxD$  
Accounting Officer 会计主任 tS>^x  
accounting period 会计报告期；会计期 L
P=y$B  
accounting policy 会计政策；会计方针 4&=</ok6`0  
accounting practice 会计惯例 JEk'2Htx  
accounting principle 会计准则 <:Mz2Rg  
accounting record 会计记录 3@qv[yOE  
accounting report 会计报告 op\$(7<d-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  3%bhW9H%  
Accounting Society of China 中国会计学会 :EAh%q  
accounting statement 会计报表 4y#XX[2Wj  
accounting system 会计制度；会计系统 Xi1|%  
accounting transaction 会计事项；帐务交易 `IEA  
accounting treatment 会计处理 0k{\W  
accounting year 会计年度 b"Q8[k |d  
accretion 增值；添加 Aj|->Y  
accrual 应计项目；应累算数目 Xl<iR]lda  
accrual basis 应计制；权责发生制 |iI dm  
accrual basis accounting 应计制会计；权责发生制会计
bU}v@Uk  
accrue 应累算；应计 x\U[5d   
accrued benefit 应累算利益 "V(P
)_  
accrued charges 应计费用 _U}vKm  
accrued cumulative preference share dividend 应累算的累积优先股股息 K2yu}F^}  
accrued expenses 应累算费用 hHhDs>tB  
accrued interest payable 应付利息；应计未付利息 p#{y9s4h  
accrued interest receivable 应收利息；应计未收利息 J8!2Tt  
accrued right 累算权益 {x?qz~W  
accruing profit 应累算的利润 p0WUF\"  
accumulated fiscal reserve 累积财政储备 Q3(ulgl]  
accumulated profit 累积利润；滚存溢利 @,n)1*{P  
accumulated reserve 累积储备 I8YUq  
accumulation of surplus income 累积收益盈余 -iS^VzI|I  
acquired assets 既得资产 tj'~RQvO  
acquisition 收购；购置；取得 ROmmak(y8  
acquisition cost 购置成本 -2; 6Pwmv  
acquisition expenses 购置费用 B,cFvS  
acquisition of 100% interest 收购全部股权 4~&3.1  
acquisition of control 取得控制权 vUVFW'-  
acquisition of fixed assets 购置固定资产 y]0O"X-G  
acquisition of shell “买壳” x};~8lGT>t  
acquisition price 收购价 >x JzV  
act of God 天灾 ~1%*w*  
acting partner 执事合伙人 4`,7tj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DtFHh/X  
active partner 积极参与的合伙人 9xO@_pkX  
active trading 交投活跃 K^U=
"  
actual circulation 实际流通 H7GI`3o  
actual cost 实际成本 ZX` \so,&,  
actual expenditure 实际开支；实际支出 [B#XA}w  
actual income 实际入息；实际收入；实际收益 9zb1t1[W  
actual market 现货市场 fj;ZGbg-O  
actual price 现货价；实际价格 )\#*~73  
actual profit 实际利润 0-S.G38{  
actual quotation 实盘；实际价位；实际报价 BLyV~   
actual year basis 按实际年度计算 V:GypY)  
actuals 实货 A4!X{qUT-  
actuarial investigation 精算调查 ?W{+[OXs  
actuarial principle 精算原则 *{vH9TO  
actuarial report 精算师报告
XZ~kXE;B(  
Actuarial Society of Hong Kong 香港精算学会 .Pponmy  
actuarial valuation 精算师估值 XQ]vJQYIR  
actuary 精算师 Vf&U`K  
ad referendum agreement 暂定协议；有待覆核的协定 Yr/$92(  
ad valorem duty 从价税；按值征税 T2MC`s|`  
ad valorem duty system 从价税制 7%i'F=LzT  
ad valorem fee 从价费 hqvhnqQk  
ad valorem tariff 从价关税 V!+iq*Z|=  
additional allowance 额外免税额 $C;i}q#  
additional amount for unexpired risk 未过期风险的额外款额 b^Z2Vf:k]  
additional assessable profit 补加应评税利润 ?E"192,z@  
additional assessment 补加评税 D[/fs`XES  
additional commitment 额外承担 'EiCTl  
additional commitment vote 额外承担拨款 L@{'J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qC> tni%  
additional dependent parent allowance 供养父母额外免税额 Vo@7G@7K(  
additional provision 额外拨款 ]JjS$VMauX  
additional stamp duty 附加印花税 X|T|iB,vT  
additional tax 补加税罚款；补加税款 J)>DsQ+Cj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 SjB"#E)  
adjudged bankrupt 被裁定破产 hm1s~@oEm  
adjudicated bankrupt 裁定破产人 Jg;[k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @01.Pd
  
adjudication of bankruptcy 裁定破产；宣告破产 1~c\J0h)d  
adjudication of insolvency 裁定无力偿还债务 Dj(PH3^  
adjusted actual 经调整的实数；调整后的实数 bRx
I7 '  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ze~P6  
adjusted figure 经调整的数字；调整后的数额 PGJh>[s  
adjusted liabilities 经调整的负债；调整后的负债 0[l}@K?  
adjusted loss 经调整的亏损；调整后的亏损 S-S%IdL  
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 C P}fxDW  
adjusted profit 经调整的利润；调整后的利润 A7Ql%$v7^  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^x\VMd3*w  
adjusted value 经调整的价值；调整后的价值 P+o"]/7U  
adjustment 调整；修订；理算〔保险〕 |CDM(g
>%  
adjustment centre 调剂中心 /AD&z?My+E  
adjustment lag 调整过程的时间差距；调整时差 p>7qyZ8  
adjustment mechanism 调整机制 X$>F78e*  
adjustment of loss 亏损调整 &SE}5
ddC7  
adjustment process 调整过程；调整程序 bgi_QB#k\  
adjustment range 调整幅度 KVa{;zBwl  
administered exchange rate 受管制汇率 E2'Wzrovlo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -U/)y:k!%  
administration expenses 行政费用 PaI\y!f  
administration fee 手续费；行政费 TRGpE9i  
administration in bankruptcy 破产管理 ChTq!W  
administration order 遗产管理令 CW+kKN  
administrator 管理人；遗产管理人 Iw`tbN L[  
administrator of the estate 遗产管理人 .D 4G;=Q  
admission of debt 债项承认书 x"Ky_P~  
admission of proof 接纳债权证明 <R]m(  
advance 放贷款项；垫付款项；预支款项；预付款项 {s mk<NL  
advance account 暂支帐目；预付款帐户 u2oS Ci  
advance compensation 预付补偿金 i wgt\ux.  
advance from shareholder 股东垫款 >J7slDRo  
advance pending reimbursement 预支以待日后付还 FMVAXOO  
advanced economy 先进经济体系 /yG34) aB  
advancement 预付；预付财产 =HCEUB9Fs  
advances warrant 垫款令 -i`jS_-Cv-  
advancing 贷出 +& B?f  
adverse balance 逆差  `Eh>E,  
adverse exchange 逆汇 teJt.VA7)  
advertisement addressed to shareholders 在报章刊登的致股东通告 7\6g>4J^`  
advice for collection 托收通知书 jsN[Drra  
advice of drawing 提款通知书；汇票通知书 T)\}V#iA*  
advice of payment 付款通知 ?:\/-y)Sp  
Advisory Committee [Securities and Futures Commission] F0<)8{s  
谘询委员会〔证券及期货事务监察委员会〕 zWEPwOlI1P  
Advisory Committee on Diversification 经济多元化谘询委员会 O`@Nl  
affidavit 誓章；遗产申报誓章 G?$@6  
affidavit of no receipt 述明无收款的誓章 Ab@G^SLX  
affiliate 联号；联营公司；附属公司 NfvPE]S  
affiliated company 附属公司；联号；联营公司 !q2zuxq!R  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =x8[%+  
affordability 负担能力 61S;M8tNv  
African Development Bank [AfDB] 非洲开发银行 Y"mFUW4  
after-acquired property 事后取得的财产 % "(&a'B  
after-hours dealing 市后交易 ~bZ$ d{o^  
after-tax profit 税后盈利；税后利润；税后溢利 /TpTR-\I0  
agency agreement 代理协议 *D?_,s  
agency expenses 代理机构的开支 $X#y9<bW  
agency fee 代理费 <N vw*yA  
Agency Law 《代理法》 1p}H,\o  
agent 代理人；承销人 oVvA`}  
agent of company 公司代理人 Z_q+Ac{p  
agent's fee 代理人费；经纪费 .^wpfS  
aggregate 总计；总数；总体数字 f!x9%  
aggregate amount 总款额；总额 7l53&,s   
aggregate assets and liabilities 总体资产与负债 Z~J]I|R:  
aggregate at constant price 按固定价格计算的总体数字 s* (a  
aggregate demand 总需求 >5CK&6  
aggregate gross position 总持仓量 (03/4*g_s  
aggregate limit 总限额 %y RGN  
aggregate of salaries tax 合计薪俸税 3(WijtH  
aggregate performance 总体表现；总体业绩 FgH7YkKrD  
aggregate supply 总体供应 `MU~N_  
aggregate surplus 总盈余 0vv~G\yM  
aggregate total 整体总额 B]
X8KzLu  
aggregate value 总值；合计价值 p3M!H2W  
aggregated basis 合计基准 WWu
nS|B!  
aggregated net chargeable income 合计应课税入息实额 8gS7$ EH'  
aggregation 合并计算；合计；总和 h$02#(RHJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 $:~;U xh=  
aggregation of property 财产的总和 [~9UsHfH  
agio 差价；贴水 q^aDZzx,z  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 DG;7+2U  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8%9 C<+.R  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 |oPRP1F-;e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1@|+l!rYF  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 JXc.?{LL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (GC
]=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 UY(T>4H+h  
agreement for a settlement 授产协议 @"7S$@cO  
agreement for assignment 转让协议 bT,_=7F  
agreement for sale 售卖协议；买卖协议 PT~htG
<Fw  
agreement for sale and purchase 买卖协议 Xq135/d  
agreement for the payment of interest 支付利息协议 HA,o2jZ?In  
agreement for the repayment of money 还款协议 ~XOmxz0  
agreement of reinsurance 再保险协议 v #+ECx
 
Agricultural Bank of China 中国农业银行 tA
v3+  
air passenger departure tax 飞机乘客离境税 I\mF dE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 QC+ Z6WS;  
airport tax 机场税 &r1(1<  
alcohol duty 酒精税 ,CqWm9  
alienation 让与；让渡；转让 "`% ,l|D  
alimony 生活费；赡养费 [M\ an6h6O  
All Ordinaries Index [AOI] 所有普通股指数 Jy(G A  
all risks 全险；综合险 GL n M1  
All Sales Record for Stock Market 《股票市场成交报告》 ;u<Ah?w=Z  
Allied Capital Resources Limited 新联财务有限公司 <X)\P}"L4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *JJ8\R&P0  
allocation letter 拨款信件 ;5tOQ&p%v  
allocation of fund 分配款项；预留款项 Jq/itsg  
allocation of profit 利润分配；溢利分配 {+67<&g  
allocation warrant 拨款令 ~IhM(Q*mO!  
allotment 分配；配股 m]n2wmE3n  
allotment notice 股份配售通知；配股通知 "Vp nr +6  
allotment of shares 股份分配 9B0ON*`  
allowable 可获宽免；免税的 .!o]oM U/  
allowable business loss 可扣除的营业亏损 4#IT" i  
allowable expenses 可扣税的支出 2VN].t:  
allowance 免税额；津贴；备抵；准备金 hZJ~zx~  
allowance for debts 债项的免税额 ray3gM%JLj  
allowance for depreciation by wear and tear 耗损折旧免税额 -#ZLu.  
allowance for funeral expenses 殡殓费的免税额 *`H*@2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pAy4%|(  
allowance for repairs and outgoings 修葺及支出方面的免税额 =z'(FP5!0  
allowance to debtor 给债务人的津贴 c""&He4zp  
alteration of capital 资本更改 mh3S?Uc  
alternate trustee 候补受托人 \bARp z?a  
amalgamation 合并 jrQ0-D%M d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FOk&z!xYKd  
ambit of charges 征税范围；收费范围 Z}S[
fN8  
amended valuation 经修订的估值 #^T`vTD-  
American Commodities Exchange 美国商品交易所 z=>fBb>w7  
American Express Bank Limited 美国运通银行 d,^O[9UWo  
American Stock Exchange 美国证券交易所 23?u_?+4i  
amortization 摊销 c>LP}PGk  
amount due from banks 存放银行同业的款项 &>\;4E.O5  
amount due from banks abroad 存放海外银行同业的款项 *V2;ds.~  
amount due from holding companies 控股公司欠款 p~w
] ~\  
amount due from local banks 存放本港银行同业的款项 ?06gu1z/  
amount due to banks 银行同业的存款 5
Y *4a%"  
amount due to banks abroad 海外银行同业的存款 6|eqQ+(A  
amount due to holding companies 控股公司存款 Tw-NIT)  
amount due to local banks 本港银行同业的存款 WGv47i  
amount due to outport banks 外埠银行同业的存款 |]< 3cW+  
amount for note issue 发行纸币的款额 gy.UTAs N  
amount of bond 担保契据的款额 LSC[
S:  
amount of consideration 代价款额 Gn2{C%  
amount of contribution 供款数额 m!xv
WqY+  
amount of indebtedness 负债款额 SoU(fI[6  
amount of principal of the loan 贷款本金额 "-&K!Vfs  
amount of rates chargeable 应征差饷数额 y RxrfAdS  
amount of share capital 股本额 jSp&\Wjb  
amount of sums assured 承保款额 Qf~>5(,h  
amount of variation 变动幅度 nqy
*>X`  
amount of vote 拨款数额 /WnCAdDgZ  
amount payable 应付款额 7ui<2(W@0  
amount receivable 应收款额 7fR5V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YZf{."Opj[  
analysis 分析 Jw
]!x1rF~  
ancillary risk 附属风险 *p(_="J,  
annual account 周年帐目；周年帐目报表；年度决算；年结 $}&a*c>  
annual accounting date 年结日期 bLg!LZ|S0s  
annual allowance 每年免税额；年积金；年度津贴；年津 U"r*kO%  
annual balance 年度余额 _WZx].|A=  
annual disposable income 每年可动用收入 @[;'b$T$  
annual estimates 周年预算 64u(X
^i  
annual fee 年费 3RtVFDIZA"  
annual general meeting 周年大会 %E_Y4Oe1  
annual growth rate 年增率；每年增长率 6$b=Tr=0  
annual long-term supplement 长期个案每年补助金 ;U(]#pW!t  
annual pensionable emolument 可供计算退休金的年薪 $4{sPHi)I  
annual report 年报 .
b";7}9{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MN<LZC%$  
annual return 周年报表；周年申报表；每年报税表格 eke[{%L  
Annual Return Rules 《周年报表规则》
21v--wZ  
annual review of consumer prices 每年消费物价回顾 3= =["hO  
annual roll-forward basis 逐年延展方式 TDo)8+.2z  
annual salary 年薪 Y(Qb)>K  
annual statement 年度报表；年度决算表 7z;2J;u`n  
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 <W0(!<U  
annuitant 年金受益人 )]fiyXA  
annuity 年金 -YQh F;/  
annuity contract 年金合约 77M!2S_E  
annuity on human life 人寿年金 6:2*<  
antecedent debt 先前的债项 "pO
 
ante-dated cheque 倒填日期支票 ]'pfw9"f~  
anticipated expenditure 预期开支 ^Gd1T  
anticipated net profit 预期纯利 d_,Mylk  
anticipated revenue 预期收入 O&7.Ry m  
anti-inflation measure 反通货膨胀措施 {"'M2w:|D1  
anti-inflationary stance 反通货膨胀立场 4np2I~ !  
apparent deficit 表面赤字 0cmd +`  
apparent financial solvency 表面偿债能力 /l7 %x.  
apparent partner 表面合伙人 4#(/{6J  
application for personal assessment 个人入息课税申请书 2 ,nhs,FZ  
application of fund 资金应用 Ic&~iqQ  
application to release as liquidator and to destruct the books of accounts and documents i*|HN"!  
申请免除清盘人职务及毁灭帐簿与文件 @|:fm() <  
appointed actuary 委任精算师 8|Tqk,/pD  
appointed auditor 委任核数师；委任审计师 *)Pm  
appointed trustee 委任的受托人 WXxnOLJr  
appointer 委任人 )x!q;^Js9A  
apportioned pro rata 按比例分摊 5,;\zSz  
apportionment 分配；分摊 8[@,i|kgg0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +'m9b7+v  
apportionment formula 分摊方程式 zLl-{Kk  
apportionment of estate duty 遗产税的分摊 ->I.D?p  
appraisal 估价；评估 FsqH:I4O  
appreciable growth 可观增长 vGi<" Sn7  
appreciable impact 显着影响 oZ2:%  
appreciable increase 可观增长 NV
./p`k  
appreciation 增值；升值 /kGWd9ujF  
appreciation against other currencies 相对其他货币升值 Hdyl]q-(P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x_7$g<n  
appreciation tax 增值税 gxO~44"  
appropriation 拨款；拨用；拨付 ZRjM^ d;  
appropriation account 拨款帐目 aA?Qr&]M  
Appropriation Bill 拨款法案  C O6}D  
appropriation-in-aid system 补助拨款办法 4S42h_9  
approved assets 核准资产 Qb^{
`  
approved basket stock 认可一篮子证券  GAfc9  
approved budget 核准预算 sNx_9pJs4  
approved charitable donation 认可慈善捐款 W7!Rf7TK  
approved charitable institution 认可慈善机构 807+|Ol[  
approved currency 核准货币；认可货币 I q|'#hs  
approved estimates 核准预算 ,9y6:W%5  
approved estimates of expenditure 核准开支预算 Kii@Z5R_?  
approved overseas insurer 核准海外保险人 +j: &_  
approved overseas trust company 核准海外信托公司 8~T}BC  
approved pooled investment fund 核准汇集投资基金 vEx'~_+a9  
approved provident fund scheme 认可公积金计划 w~6/p  
approved provision 核准拨款 DQ0S]:tC  
approved redeemable share 核准可赎回股份 ZW?h\0Hh  
approved regional stock 认可地区性证券 J0Yb_(w  
approved retirement scheme 认可退休金计划 #btz94/~O  
approved subordinated loan 核准附属贷款 /5E0'y,|P  
arbitrage 套戥；套汇；套利 _7N?R0j^9N  
arbitrageur 套戥者；套汇者 {U-
z(0  
arbitrary amount 临时款项 -+){;,  
arrangement 措施；安排；协定 {EZR}N  
arrears 欠款 B\ 'rxbH  
arrears of pay 欠付薪酬 7z$53z  
arrears of revenue 逾期未收税款；逾期未收的帐项 S(3h{Y"#  
articles of association 组织章程；组织细则；组织章程细则 ir'<H<t2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &7'=t6  
ascertainment of profit 确定利润 F+Kju2  
"Asia Clear" “亚洲结算系统” T ?Om]:j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;8#6da,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3z0Bg  
Asian Development Fund [ADF] 亚洲发展基金 \2u7>fU!  
Asian dollar bond 亚洲美元债券 9z4F/tUq  
Asian dollar market 亚洲美元市场 Pac ^=|h<q  
Asian dollar rate 亚洲美元利率 h HHR]e5:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,%Z&*/*Oh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "L5w]6C4  
asked price 沽盘；喊价；索价；卖方报价 r Hq1%)B  
assessable income 应评税入息 $l)
RMP}  
assessable loss 应评税亏损 [DpOI  
assessable profit 应评税利润 C+\z$/q  
assessable value 应评税值 uNy-r`vg  
assessed profit 估定利润 ->qRGUW  
assessed value 经评估价值 JRBz/ j  
assessment 评税；评定；估价；评税单 +_ehzo97  
assessment number 评税编号；估价编号 JAHmmNlW  
assessment of additional tax 补加税评税 k|xmZA*  
assessment of performance 业绩评估；实绩评价 DzhLb8k  
Assessor 评税主任 * 0K]/tn<  
asset price bubbles 资产价格泡沫 !=30
s;-  
asset-backed securities 具资产保证的证券 ,w"cY?~<  
assets accretion 资产增值 Sy?^+JdM/  
assets and liabilities 资产与负债 trwo(p  
assets betterment statement 资产递增表；资产改进表 c2V_|
oL  
assets lending 实物放款；有抵押贷款 kPOk.F%)  
assets of the company passing on the death 死者去世时转移的公司资产 ]pNM~,  
assets pledged as security for liabilities 用作负债抵押的资产 oBmv^=cH  
assets portfolio 资产投资组合 mmwc'-jU:  
assets price 资产价格 idBdaZg  
assets quality 资产质素 o?O ZsA  
assets realization 资产变现 lLVD`)  
assets refinancing arrangement 资产再集资安排 R)d_0Ng  
assets securitization 资产证券化 3B[tbU(  
assets situated outside Hong Kong 在香港以外地方的资产 dDiy_Q6  
assets stripping 削减资产；拆卖资产 &pl)E$Y  
assets value 资产值 `Zp*?  
assignee 承让人 (M;d*gNr  
assignment 转让；转让书；转让契 5<X"+`=9  
assignment of interest 权益转让 >l}v _k*~B  
assignment of letters patent and trade mark 专利证书及商标转让 L7- JK3/E  
assignment of property 物业转让；物业转让书 %D-!<)z  
assignment right 转让权 N]8/l:@  
assignor 转让人 Lm$KR!z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
^Zpz@T>m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y".?j5f?  
associate member 附属会员 Mb_"M7  
associated body corporate 相联法人团体 q:F6MW  
associated company 相联公司；联属公司 Bph(\= W  
associated corporation 相联法团 )cgNf]oy  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (|O(BxS  
公认会计师公会〔英国〕 s4 ,`  
Association of Futures Exchange Brokers 香港期货经纪协会 \B 8j9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &: LE]w  
association of underwriters 承保人组织 /W>?p@j+K  
assumption of control 接管 aIT0t0.  
assurance 担保；保险；转易；转易书
v3~`1MM
 
assurance of interest 权益的转易 r *N@%T  
at 19XX price 按一九ＸＸ年价格计算 6I~M8Lo;  
at a discount 按赔价计算；按贴水价格计算；打折扣 NWwKp?  
at a premium 按溢价计算；按升水价格计算 ^Gbcs l~Gj  
at call 通知付款；按通知 9XUYy2{G  
at constant market price 按固定市价计算 Fbotn(\h@  
at constant price 按固定价格计算 rU>l(O'b  
at cost 按成本计算 _ y'g11 \  
at current market price 按当时市价计算；按现时市价计算 ;|=5)KE  
at current price 按当时价格计算；按现时价格计算 O&CY9 2)Lk  
at factor cost 按要素成本计算；按生产要素成本计算 REc90v2"  
at money-of-the-day price 按付款当日价格计算 Aa-OMo;~  
at or better 按指定或较佳价位〔买卖指令〕 Gf7r!Ur;g  
at par 按面值计算；平价 oeVI 6-_S  
at sight 见票即付 0<-A2O),  
at the close 按收市盘 |p/[sD+M  
at the opening 按开市盘 9-#=xE9'U  
attestation 见证；见证条款 ty;a!yjC  
at-the-money option 平价期权 }q_Iep  
attorney 受权人；受托代表人 @B)5Ho  
attornment 新拥有人承认书 v*y,PY1*  
attributable profit 可归属利润 6X2w)cO  
attributable share value 可归属股份价值 SP=8v0  
Auckland Stock Exchange 奥克兰证券交易所 5[6{
o$I  
auction 拍卖 4M$"0}O;[h  
auctioneer 拍卖商 ^~B#r#  
audit 审计；核数 K_j*9@  
Audit Commission 审计署 DBfq9%J _  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] u<\Sf"fs  
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〕 2zsDb'r  
audit review 帐目审查 $*fEgU% c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TD;u"  
audited account 审计帐目；经审计的帐目 OS~Z@'Eg  
audited annual account 经审计的周年帐目 BMzS3;1_  
audited balance sheet 经审计的资产负债表 FLumI-se!  
auditor 核数师；核数主任；审计师 8N<2RT8W  
auditor's certificate 核数师证明书；审计师证明书 .4z_ohe  
auditor's report 核数师报告；审计师报告 ^6UE/4x!y  
Aussie bond 澳元债券 pmUC4=&e  
austerity budget 紧缩预算 ],<pZ1V;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {- &wV  
Australia All Ordinaries Index 澳洲所有普通股票指数 Np opg1Gv>  
Australian Dollar [AUD] 澳元 74A&#ecb{  
Australian Options Market 澳大利亚期权市场 ~!fOl)F  
Australian Securities Commission 澳洲证券事务监察委员会 skLr6Cs|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 WD8F]+2O\  
Australian Stock Exchange 澳大利亚证券交易所 gfXit$s  
Austrian Schilling [ATS] 奥地利先令 FYa
BP;@J%  
authentication 认证；鉴证 KjV1->r#  
authority to purchase 委托购买证；委购书 +nFC&~q  
authorization 认可；核准；授权；授权书 of_Om$  
authorization by direction 指示授权 ['c*<f" D2  
authorization by instruction 指令授权 p1s& y0:d  
authorization by warrant 令状授权 od/Q"5t[p  
authorization of unit trust 单位信托的认可 UnTvot6~  
authorized agent 指定代理人 *]S&V'Di  
authorized capital 法定资本 HvG~bZN
 
authorized clerk 出市员 @oRo6Y<-  
authorized dealer 认可交易商 Xj6?,J  
authorized financial institution 认可财务机构 n~yhX%=_Du  
authorized fund 认可基金 `g'9)Xf4KT  
authorized fund house 获授权的基金公司；认可基金公司 TwZmZE ?!  
authorized institution 认可机构
G{'`L)~3N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \S#![N
C  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Q=498Y~x  
authorized insurer 获授权保险人；获认可承保人 ynq^ztBVe  
authorized investment 特准投资项目 l5Q-M{w0x  
authorized person 获授权人 d?GB#N|+g  
authorized representative 获授权代表 Eye.#~  
authorized share capital 法定股本 dr=h;[Q'  
automated quotation system 自动报价系统 om0g'Qa  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4:s!mHcz  
自动交易系统〔香港期货交易所有限公司〕 .Nd_p{   
automatic adjustment mechanism 自动调整机制 $0~_)$i:  
automatic adjustment system 自动调整系统 ^,fMs:  
Automatic Clearing House 自动票据交换所 kSqMI'89  
automatic exchange rates accumulation system 自动化汇率累集系统 `Yo!sgPO\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hRktvO)K  
automatic teller machine [ATM] 自动柜员机 Tm
l>>O  
autopay 自动转帐 hLSas#B>  
available assets 可用资产 G8CM  
available fiscal reserve 现存财政储备 JN<u4\e{-&  
available profit 可用利润 X./7b{Pax  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &Y8S! W@4  
average 平均；平均数；海损 Z2{G{]EV(  
average basic salary 平均基本薪金 G4K3qD#+H  
average consumer expenditure 平均消费开支；一般消费开支 WaDdZIz4  
average cost 平均成本 V53iWWaFe  
average cost of land production 增辟土地平均成本 D"s ]dQ$r  
average daily turnover 平均每日成交额 68a  
average daily wage rate 平均每日工资率 `yua?n  
average expenditure pattern 平均开支模式 Xa=oEG  
average growth rate 平均增长率 uPL|3ACS  
average net fixed assets 固定资产平均净值 0(az80 p  
average of relatives 相对价格平均数 idP2G|Z  
average price 平均价格 UV)!zgP  
average propensity to consume 平均消费倾向；一般消费倾向 vt2A/9_Z%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~&8bVA= .  
average rate 平均率 sG k'G573  
average revenue 平均收入；平均收益 uKpWb1(  
average stock 平均库存；平均存货 6tT*b@/_o  
average yearly rent 平均年租 CDDOm8  
avoidance of double taxation 避免双重课税 E<4'4)FHuQ  
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 5>"X?U}He  
A{KF<Omu  
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