一些有用的会计术语(也不知道发的地方对不对)A

A: :oO ?A
 
A share Ａ股；甲类股份 K0C3s  
abatement of tax 减税；减扣免税额 -0f,qNF  
ABN AMRO Bank N.V. 荷兰银行 ZYo?b"6A  
above-the-line expenditure 线上项目支出；经常预算支出 Ge+T[  
above-the-line receipt 线上项目收入；经常预算收入 ibn(eu<uW  
ABSA Asia Limited 南非联合亚洲有限公司 M" R=;n  
absolute change 绝对数值变更 `Tk GI0q  
absolute expenditure 实际开支 M~,N~ N1  
absolute guideline figure 绝对准则数字 $~r_&1  
absolute interest 绝对权益 <tT.m[qg  
absolute order of discharge 绝对破产解除令 Z+g9!
@'a  
absolute profit margin 绝对利润幅度 Q]hl+C$d"/  
absolute value 实值；绝对值 3:"w"0[K3  
absolutely vested interest 绝对既得权益 ~Y3X*  
absorbed cost 已吸收成本；已分摊成本 i.Z iLDs\7  
absorption 吸收；分摊；合并 (L'|n*Cr  
absorption rate 吸收率；摊配率；分摊率 Qs\*r@6?  
ACB Finance Limited 亚洲商业财务有限公司 8"yZS)09  
acceptable form of reciprocity 合理的互惠条件 W@FSQ8b>$m  
acceptable rate 适当利率；适当汇率 0AD8X+M{P  
acceptance agreement 承兑协议 ^\C Fke=  
acceptance for honour 参加承兑 SI, t:=D  
acceptor 承兑人；接受人；受票人 vtF|:
*h  
acceptor for honour 参加承兑人 EaKbG>  
accident insurance 意外保险 ><i: P*ht  
Accident Insurance Association of Hong Kong 香港意外保险公会 E_-QGE/1  
accident insurance scheme 意外保险计划 FW)VyVFmk  
accident year basis 意外年度基准 OAo;vC:^  
accommodation 通融；贷款 ;DXg  
accommodation bill 通融票据；空头票据 e6gLYhf&  
accommodation party 汇票代发人 OWT|F0.1$k  
account balance 帐户余额；帐户结余 V|97;  
account book 帐簿 q()o|V  
account collected in advance 预收款项 M?eP1v:<+G  
account current book 往来帐簿 e$Ds2%SaT  
account of after-acquired property 事后取得的财产报告 Qh1pX}X  
account of defaulter 拖欠帐目 FBNLszT{L  
account payable 应付帐款 9{jMO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +Y sGH~jX  
account receivable 应收帐款 #&}- q RA  
account receivable report 应收帐款报表 CUI3^;&S  
account statement 结单；帐单；会计财务报表 m4hkV>$d  
account title 帐户名称；会计科目 @kFZN
6  
accountant's report 会计师报告 [Y .8C$0  
Accountant's Report Rules 会计师报告规则 K$,Zg  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5wx_ol}2  
Accounting Arrangements 《会计安排》 JY#vq'dl|  
accounting basis 会计基础 X3:z=X&Zd  
accounting by Official Receiver 破产管理署署长呈交的帐目 _-_iw&F  
Accounting Circular 《会计通告》 $*#^C;
7O  
accounting class 会计类别 )4 4Y`v  
accounting date 记帐日期；会计结算日期 *OG<+#*\_?  
accounting for money 款项核算 i-OD"5a`  
Accounting Officer 会计主任 c,~uurVi  
accounting period 会计报告期；会计期 bkV<ZUW|;  
accounting policy 会计政策；会计方针 >zW2w2O3  
accounting practice 会计惯例 j~-N2b6z  
accounting principle 会计准则 xSmG,}3mF  
accounting record 会计记录 k4K. mlIO  
accounting report 会计报告 avRtYL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cAW}a  
Accounting Society of China 中国会计学会 Vke<; k-  
accounting statement 会计报表 *(OG+OkC  
accounting system 会计制度；会计系统 dw"Es;^  
accounting transaction 会计事项；帐务交易 Ek)drt7cy  
accounting treatment 会计处理 t{]Ew4Y4%O  
accounting year 会计年度 U6M~N0)Yr  
accretion 增值；添加 ; j!dbT~5  
accrual 应计项目；应累算数目 U
#[&(  
accrual basis 应计制；权责发生制 1!v{#w{u7  
accrual basis accounting 应计制会计；权责发生制会计 S;% &X  
accrue 应累算；应计 ,<Q  
accrued benefit 应累算利益 pWV_KS  
accrued charges 应计费用 d?*]/ZiR  
accrued cumulative preference share dividend 应累算的累积优先股股息 PEf yHf7`  
accrued expenses 应累算费用 }HoCfiE=X  
accrued interest payable 应付利息；应计未付利息 e'3V4iU]  
accrued interest receivable 应收利息；应计未收利息 ="voJgvw  
accrued right 累算权益 Tz @=N]D  
accruing profit 应累算的利润 J?8Mo=UZz  
accumulated fiscal reserve 累积财政储备 BIWe Hx  
accumulated profit 累积利润；滚存溢利 d+q],\"R  
accumulated reserve 累积储备 duY?LJ@g  
accumulation of surplus income 累积收益盈余 i/9iM\2  
acquired assets 既得资产 kW/G=_6  
acquisition 收购；购置；取得 RpivO,   
acquisition cost 购置成本 lx:$EJ  
acquisition expenses 购置费用 *:n~j9V-  
acquisition of 100% interest 收购全部股权 {rKC4:  
acquisition of control 取得控制权 h3
?>jE=H  
acquisition of fixed assets 购置固定资产 fN&\8SPE  
acquisition of shell “买壳” /+Z*)q+SbT  
acquisition price 收购价 &u>dKf)5  
act of God 天灾 a2Ak?W1  
acting partner 执事合伙人 -l= 4{^pK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 w|9 >4  
active partner 积极参与的合伙人 fqgp{(`@>  
active trading 交投活跃 #r'MfTr  
actual circulation 实际流通 PK[mf\G\  
actual cost 实际成本 2RkW/)A9  
actual expenditure 实际开支；实际支出 +fKOX#%  
actual income 实际入息；实际收入；实际收益 6.D|\;9{c  
actual market 现货市场 cpdESc9W  
actual price 现货价；实际价格 W8d-4')|  
actual profit 实际利润 _Si=Jp][  
actual quotation 实盘；实际价位；实际报价 eYUb>M)  
actual year basis 按实际年度计算 V]zc-gYI  
actuals 实货 &<F9
Z2^  
actuarial investigation 精算调查 l_h:S`z.  
actuarial principle 精算原则 :ppaq  
actuarial report 精算师报告 I&1Lm)W&  
Actuarial Society of Hong Kong 香港精算学会 YYe G9yR  
actuarial valuation 精算师估值 P.]h`4  
actuary 精算师 =^4Z]d  
ad referendum agreement 暂定协议；有待覆核的协定 h&>3;Lj  
ad valorem duty 从价税；按值征税 U^dfNi@q  
ad valorem duty system 从价税制 XY"b90  
ad valorem fee 从价费 *ub2dH4/  
ad valorem tariff 从价关税 m+(Cl#+  
additional allowance 额外免税额 vXJPvh<  
additional amount for unexpired risk 未过期风险的额外款额 E8PDIjp  
additional assessable profit 补加应评税利润 N'`X:7fN  
additional assessment 补加评税 :?Ns>#6t  
additional commitment 额外承担 )2[)11J9t  
additional commitment vote 额外承担拨款 _(N+z.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 sA2-3V<t8  
additional dependent parent allowance 供养父母额外免税额 *] ihc u  
additional provision 额外拨款 jWrU'X  
additional stamp duty 附加印花税 X)b$CG  
additional tax 补加税罚款；补加税款 P[3i!"O>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =~1EpZ  
adjudged bankrupt 被裁定破产 r:H]`Uo'r  
adjudicated bankrupt 裁定破产人 .&^
p@A~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6w^P{%ul  
adjudication of bankruptcy 裁定破产；宣告破产 (/]'e}  
adjudication of insolvency 裁定无力偿还债务 Z8SwW<{ $  
adjusted actual 经调整的实数；调整后的实数  2v{WX  
adjusted current assets 经调整的流动资产；调整后的流动资产 FLi'}C  
adjusted figure 经调整的数字；调整后的数额 6<lo0PQ"Z  
adjusted liabilities 经调整的负债；调整后的负债 x92^0cMf  
adjusted loss 经调整的亏损；调整后的亏损 Geq]wv8  
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 l2 .S^S  
adjusted profit 经调整的利润；调整后的利润 `2.c=,S{  
adjusted surplus 经调整的盈余额；调整后的盈余额 1VJ${\H]  
adjusted value 经调整的价值；调整后的价值 pD<w@2K  
adjustment 调整；修订；理算〔保险〕 $.`o  
adjustment centre 调剂中心 ER"69zQg|2  
adjustment lag 调整过程的时间差距；调整时差 ofy"SM  
adjustment mechanism 调整机制 CWdsOS=  
adjustment of loss 亏损调整 T fLqxioqZ  
adjustment process 调整过程；调整程序 @DysM~I  
adjustment range 调整幅度 (D>_O$o  
administered exchange rate 受管制汇率 V^_
A{\GK  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {-Y;!  
administration expenses 行政费用 :iE b^F}  
administration fee 手续费；行政费 `ASDUgx Mq  
administration in bankruptcy 破产管理 JK/{IkF  
administration order 遗产管理令 :;{M0  
administrator 管理人；遗产管理人 Btm,'kBG  
administrator of the estate 遗产管理人 9j2t|D4uT  
admission of debt 债项承认书 @c|=onx5  
admission of proof 接纳债权证明 2) X#&IE  
advance 放贷款项；垫付款项；预支款项；预付款项 .6wPpLG?{  
advance account 暂支帐目；预付款帐户 \g}]u(zg%  
advance compensation 预付补偿金 U6.aoqb%  
advance from shareholder 股东垫款 &4?&tGi  
advance pending reimbursement 预支以待日后付还 iWCYK7c@.-  
advanced economy 先进经济体系 xC)bW,%  
advancement 预付；预付财产 6GxLaI  
advances warrant 垫款令 &S>{9y%  
advancing 贷出 zdYH9d>D  
adverse balance 逆差 p2STy\CS  
adverse exchange 逆汇 h@%Xy(/m'  
advertisement addressed to shareholders 在报章刊登的致股东通告 6 >kULp  
advice for collection 托收通知书 "^]gIQc  
advice of drawing 提款通知书；汇票通知书 D+7xMT8pqH  
advice of payment 付款通知 3aqH!?rVU  
Advisory Committee [Securities and Futures Commission] aXe&c^AR  
谘询委员会〔证券及期货事务监察委员会〕 NUsx
MhP  
Advisory Committee on Diversification 经济多元化谘询委员会 ;.}L#'0j  
affidavit 誓章；遗产申报誓章 +x%u?ZR  
affidavit of no receipt 述明无收款的誓章 &_L@hsm  
affiliate 联号；联营公司；附属公司 zhn?;Fi  
affiliated company 附属公司；联号；联营公司 /oPW0of  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 w#.3na  
affordability 负担能力 "Z@P&jl  
African Development Bank [AfDB] 非洲开发银行 #T7v]@K67  
after-acquired property 事后取得的财产 3ahriZe  
after-hours dealing 市后交易 R$&;  
after-tax profit 税后盈利；税后利润；税后溢利 5Kzt8Tv[  
agency agreement 代理协议 {ZeY:\G~  
agency expenses 代理机构的开支 Fd9[Pe@?`  
agency fee 代理费 Ud/>oaW?s  
Agency Law 《代理法》 m\>gOTpA4  
agent 代理人；承销人 07LyB\l~  
agent of company 公司代理人 ~5HkDtI)  
agent's fee 代理人费；经纪费 -@N-i$!;J  
aggregate 总计；总数；总体数字 'va[)~!  
aggregate amount 总款额；总额 f{9+,z   
aggregate assets and liabilities 总体资产与负债 #T)Gkc"{  
aggregate at constant price 按固定价格计算的总体数字 Wb}-H-O  
aggregate demand 总需求 T@W:@,34  
aggregate gross position 总持仓量 !f~a3 {;j  
aggregate limit 总限额 R~g|w4a@sC  
aggregate of salaries tax 合计薪俸税 (5$Ge$  
aggregate performance 总体表现；总体业绩 K=f4<tP_  
aggregate supply 总体供应 rNN>tpZ}  
aggregate surplus 总盈余 T<]{:\*n  
aggregate total 整体总额 %1#\LRA(  
aggregate value 总值；合计价值 
Ca |}i+  
aggregated basis 合计基准 5IU!BQU  
aggregated net chargeable income 合计应课税入息实额 YIe1AF}   
aggregation 合并计算；合计；总和 Ct=bZW"j/  
aggregation of incomes of husband and wife 夫妇入息合并计算 d@3
DsE.{i  
aggregation of property 财产的总和 6P{bUom?  
agio 差价；贴水 ucl001EK  
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》 v H
HgZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment X'OpR  
《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》 |V34;}\4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <F3{-f'Rx  
《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》 e:G~P u`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~ 5}t;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _ZRmD\_t  
agreement for a settlement 授产协议 w:zo \  
agreement for assignment 转让协议 ,:Px(=d4  
agreement for sale 售卖协议；买卖协议 u|<?mA!  
agreement for sale and purchase 买卖协议 R>c>wYt
'f  
agreement for the payment of interest 支付利息协议 CPZ{  
agreement for the repayment of money 还款协议 ,i_+Z |Ls  
agreement of reinsurance 再保险协议 t jM9EP  
Agricultural Bank of China 中国农业银行 k8 #8)d  
air passenger departure tax 飞机乘客离境税 O>)eir7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `}Y)l:G*g  
airport tax 机场税  kF1$  
alcohol duty 酒精税 NDRDPD  
alienation 让与；让渡；转让 {t;o^pUF  
alimony 生活费；赡养费  %lj5Olj  
All Ordinaries Index [AOI] 所有普通股指数 hNc8uV{r=  
all risks 全险；综合险 jI,[(Z>  
All Sales Record for Stock Market 《股票市场成交报告》 >33=0<  
Allied Capital Resources Limited 新联财务有限公司 HQ+{9Z8 ?5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L;:|bVH  
allocation letter 拨款信件 her>L3G-E  
allocation of fund 分配款项；预留款项 3nA^s"#p  
allocation of profit 利润分配；溢利分配 #ed|0  
allocation warrant 拨款令 sm18u-  
allotment 分配；配股 jwwRejNV  
allotment notice 股份配售通知；配股通知 8R)K$J$Hm  
allotment of shares 股份分配 2D!jVr!  
allowable 可获宽免；免税的 1XiA  
allowable business loss 可扣除的营业亏损 6vNW)1{nn  
allowable expenses 可扣税的支出 (H:c80/V  
allowance 免税额；津贴；备抵；准备金 }hy4EJ  
allowance for debts 债项的免税额 AYf}=t|  
allowance for depreciation by wear and tear 耗损折旧免税额 |6So$;`  
allowance for funeral expenses 殡殓费的免税额 |>}CoR7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ztU"CRa8  
allowance for repairs and outgoings 修葺及支出方面的免税额 qX}3}TL  
allowance to debtor 给债务人的津贴 bB4FjC':  
alteration of capital 资本更改 2>jk@~Z1:u  
alternate trustee 候补受托人 +xuv+mo  
amalgamation 合并 X&[Zk5DU*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KaEaJ  
ambit of charges 征税范围；收费范围 xn, u$@F  
amended valuation 经修订的估值 0=,Nz  
American Commodities Exchange 美国商品交易所 7fqQ  
American Express Bank Limited 美国运通银行 .7.1JT#@A7  
American Stock Exchange 美国证券交易所 qz- tXc,  
amortization 摊销 MXW1:  
amount due from banks 存放银行同业的款项 j~_iv~[  
amount due from banks abroad 存放海外银行同业的款项 +aOevkY]  
amount due from holding companies 控股公司欠款 9o,Eqx4J  
amount due from local banks 存放本港银行同业的款项 2:Yvr_L  
amount due to banks 银行同业的存款 Zwq\m.h  
amount due to banks abroad 海外银行同业的存款 emQc%wd{  
amount due to holding companies 控股公司存款 DWtITO>  
amount due to local banks 本港银行同业的存款 RV]#Bg*[#  
amount due to outport banks 外埠银行同业的存款 >-c?+oy  
amount for note issue 发行纸币的款额 p+g=Z<?`  
amount of bond 担保契据的款额 }S iR;2W  
amount of consideration 代价款额 glC,E>  
amount of contribution 供款数额 (?A c`H  
amount of indebtedness 负债款额 .]E"w9~  
amount of principal of the loan 贷款本金额 iq3)}hGo  
amount of rates chargeable 应征差饷数额 IS"[<  
amount of share capital 股本额 XR]bd  
amount of sums assured 承保款额 ;):;H?WS|A  
amount of variation 变动幅度 `Ku:%~$/  
amount of vote 拨款数额 NtGJpT4YX  
amount payable 应付款额 #i~P])%gNP  
amount receivable 应收款额 HB#!Dv&'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7Td 9mkO  
analysis 分析 S\ak(
<X  
ancillary risk 附属风险 tRPIvq/  
annual account 周年帐目；周年帐目报表；年度决算；年结 sm"Rp~[i  
annual accounting date 年结日期 5~pxu  
annual allowance 每年免税额；年积金；年度津贴；年津 kmW/{I9,ua  
annual balance 年度余额 6`-<N!  
annual disposable income 每年可动用收入 Yv=L'0K&  
annual estimates 周年预算 :UT\L2 q=  
annual fee 年费 U _pPI$ =  
annual general meeting 周年大会 OfrzmL<K  
annual growth rate 年增率；每年增长率 n
YyKz Rz  
annual long-term supplement 长期个案每年补助金 $<nD-4p  
annual pensionable emolument 可供计算退休金的年薪 S.[L?uE~F  
annual report 年报 B _ J2Bf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e 6wevK\  
annual return 周年报表；周年申报表；每年报税表格 @ddCVxd  
Annual Return Rules 《周年报表规则》 @D[+@N  
annual review of consumer prices 每年消费物价回顾 &@xm< A\S  
annual roll-forward basis 逐年延展方式 ?Xpk"N7  
annual salary 年薪 j#3IF *"  
annual statement 年度报表；年度决算表 q-^{2.ftcx  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !]?kvf-3e  
annuitant 年金受益人 5222"yn"c  
annuity 年金 c)Ng9p  
annuity contract 年金合约 4-HBXG9#/  
annuity on human life 人寿年金 j0"4X  
antecedent debt 先前的债项 3 }sy{Mx%9  
ante-dated cheque 倒填日期支票 fP 3eR>e  
anticipated expenditure 预期开支 <FR!x#!   
anticipated net profit 预期纯利 qYoU\y7  
anticipated revenue 预期收入 7*K2zu3  
anti-inflation measure 反通货膨胀措施 ,2
U  
anti-inflationary stance 反通货膨胀立场 W)Mz1v #s  
apparent deficit 表面赤字 =,6X_m  
apparent financial solvency 表面偿债能力 },X.a@:  
apparent partner 表面合伙人 ^d
# AU7V|  
application for personal assessment 个人入息课税申请书 Uo9@Y{<B  
application of fund 资金应用 @ o<OI  
application to release as liquidator and to destruct the books of accounts and documents [g`4$_9S  
申请免除清盘人职务及毁灭帐簿与文件 -p0*R<t  
appointed actuary 委任精算师 c0l?+:0M  
appointed auditor 委任核数师；委任审计师 $ r-rIW5\  
appointed trustee 委任的受托人 f/z]kfgw  
appointer 委任人 >mtwXmI  
apportioned pro rata 按比例分摊 'k}w|gNB  
apportionment 分配；分摊 IR3+BDE)>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N`d%4)|{  
apportionment formula 分摊方程式 ;dfIzi  
apportionment of estate duty 遗产税的分摊 'A3*[e|OS  
appraisal 估价；评估 ]N\D^`iQ  
appreciable growth 可观增长 mYfHBW:  
appreciable impact 显着影响 p<pGqW  
appreciable increase 可观增长 bz 7?F!  
appreciation 增值；升值 OZz/ip-!lc  
appreciation against other currencies 相对其他货币升值 Zcw<USF8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fHwS12SB  
appreciation tax 增值税 OK-*TPrc  
appropriation 拨款；拨用；拨付 T+gH38!e  
appropriation account 拨款帐目 XxeP;}  
Appropriation Bill 拨款法案 jq#`cay!  
appropriation-in-aid system 补助拨款办法 DGTE#?'(  
approved assets 核准资产 3=?,Dv0P  
approved basket stock 认可一篮子证券 d~6UJ
=]@8  
approved budget 核准预算 N/
#x  
approved charitable donation 认可慈善捐款 "5ISKuL  
approved charitable institution 认可慈善机构  `wIWK7i  
approved currency 核准货币；认可货币 C2b<is=H:  
approved estimates 核准预算 a".iVf6y  
approved estimates of expenditure 核准开支预算 zRgGSxn  
approved overseas insurer 核准海外保险人 ZmkH55Cn  
approved overseas trust company 核准海外信托公司 FWp ?l  
approved pooled investment fund 核准汇集投资基金 ^Nds@MR{8'  
approved provident fund scheme 认可公积金计划 cM<08-:v  
approved provision 核准拨款 OrL4G `O  
approved redeemable share 核准可赎回股份 `|&0j4(Pg  
approved regional stock 认可地区性证券 @o1#J`rv  
approved retirement scheme 认可退休金计划 z[vu-f9  
approved subordinated loan 核准附属贷款 *Jt+-ZM  
arbitrage 套戥；套汇；套利 LEN=pqGJ.  
arbitrageur 套戥者；套汇者 3me&isKL  
arbitrary amount 临时款项 mBB"e
"o  
arrangement 措施；安排；协定 ;*+H&  
arrears 欠款 !M)] 1Y
 
arrears of pay 欠付薪酬 uT=5zu  
arrears of revenue 逾期未收税款；逾期未收的帐项 *aFh*-Sj2I  
articles of association 组织章程；组织细则；组织章程细则 ^R :zma  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "E4CQL'U  
ascertainment of profit 确定利润 T
#:b  
"Asia Clear" “亚洲结算系统” ] X)~D!mA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u^Ktz DmL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 WAtv4  
Asian Development Fund [ADF] 亚洲发展基金 3A =\Mb  
Asian dollar bond 亚洲美元债券 LOG>x!  
Asian dollar market 亚洲美元市场 8 .K; 2  
Asian dollar rate 亚洲美元利率 " o3Hd  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 * RX^ z6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8df| 9E$  
asked price 沽盘；喊价；索价；卖方报价 ] M#LB&Pe  
assessable income 应评税入息 $tc1te  
assessable loss 应评税亏损 |#BN!kc  
assessable profit 应评税利润 ^xScVOdP  
assessable value 应评税值 L&=r-\.ev  
assessed profit 估定利润 u(hJyo}  
assessed value 经评估价值 9s7TLT k  
assessment 评税；评定；估价；评税单 N9*QQ0  
assessment number 评税编号；估价编号 I\M }Dxpp  
assessment of additional tax 补加税评税 Chad}zU`  
assessment of performance 业绩评估；实绩评价 .!+7|us8l\  
Assessor 评税主任 ,h/l-#KS  
asset price bubbles 资产价格泡沫 f)Y~F/[$P  
asset-backed securities 具资产保证的证券 :AQ9-&i/a-  
assets accretion 资产增值 zK_P3rLsS  
assets and liabilities 资产与负债 zTPNQ0=|  
assets betterment statement 资产递增表；资产改进表 P0sAq7"  
assets lending 实物放款；有抵押贷款 @A`j Wao  
assets of the company passing on the death 死者去世时转移的公司资产 c/j+aj0.v  
assets pledged as security for liabilities 用作负债抵押的资产 &sYxe:H  
assets portfolio 资产投资组合 xTH3g^E  
assets price 资产价格 @)!N{x?  
assets quality 资产质素 l&kZ6lZ  
assets realization 资产变现 &v;o }Q}E{  
assets refinancing arrangement 资产再集资安排 W4P+?c>'2  
assets securitization 资产证券化 ^ rUq{  
assets situated outside Hong Kong 在香港以外地方的资产 `PI*\t0  
assets stripping 削减资产；拆卖资产 O'@[f{  
assets value 资产值 mC-wP
i8  
assignee 承让人 @CxgoX^  
assignment 转让；转让书；转让契 >lyE@S sA  
assignment of interest 权益转让 -eD]gm  
assignment of letters patent and trade mark 专利证书及商标转让 }J-e:FUF#  
assignment of property 物业转让；物业转让书 DSq?|H  
assignment right 转让权 @,2,(=l*C  
assignor 转让人 *5hbD-a:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .A_R6~::
 
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @SaxM4  
associate member 附属会员 ;n|%W,b-  
associated body corporate 相联法人团体 .LnknjC  
associated company 相联公司；联属公司 5'V-Ly)*%  
associated corporation 相联法团 \MdieO*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Eht8~"fj  
公认会计师公会〔英国〕 i]4nYYS  
Association of Futures Exchange Brokers 香港期货经纪协会 ~J5B?@2hK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C(z'oi:f  
association of underwriters 承保人组织 CvEIcm=t  
assumption of control 接管 > sQ&5-i  
assurance 担保；保险；转易；转易书 L.JL4;U P  
assurance of interest 权益的转易 \D]9:BNJ  
at 19XX price 按一九ＸＸ年价格计算 vSv1FZu*  
at a discount 按赔价计算；按贴水价格计算；打折扣 q"S,<I<f  
at a premium 按溢价计算；按升水价格计算 nqTOAL9FF  
at call 通知付款；按通知 ;i/? fw[h  
at constant market price 按固定市价计算 jT F"  
at constant price 按固定价格计算 nZ#u#V  
at cost 按成本计算 3Z` wU  
at current market price 按当时市价计算；按现时市价计算 6V@_?a-K  
at current price 按当时价格计算；按现时价格计算 @6aJh< c  
at factor cost 按要素成本计算；按生产要素成本计算 oS<GjI:  
at money-of-the-day price 按付款当日价格计算 _2}~Vqb+  
at or better 按指定或较佳价位〔买卖指令〕 &h!O<'*2  
at par 按面值计算；平价 4}UJBb?  
at sight 见票即付 2|WM?V&  
at the close 按收市盘 fU$_5v4  
at the opening 按开市盘 G+k wG)K  
attestation 见证；见证条款 vfXNN F  
at-the-money option 平价期权 c6h+8QS  
attorney 受权人；受托代表人 ]ZW-`UMO  
attornment 新拥有人承认书 |B'4wF>  
attributable profit 可归属利润 SXvflr] =m  
attributable share value 可归属股份价值 xD~r Q$6sI  
Auckland Stock Exchange 奥克兰证券交易所 ~Je4
0vO[  
auction 拍卖 .Y8P6_  
auctioneer 拍卖商 cq3Z}Cp  
audit 审计；核数 lkR^2P
 
Audit Commission 审计署 0L,!o[L*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XJy.xI>;  
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〕 0_Elxc  
audit review 帐目审查 /iAhGY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $e,r>tgD  
audited account 审计帐目；经审计的帐目 j+q)  
audited annual account 经审计的周年帐目 NpKyrXDJv  
audited balance sheet 经审计的资产负债表 dD~H ft  
auditor 核数师；核数主任；审计师 f5{|_]q]  
auditor's certificate 核数师证明书；审计师证明书 <r>Sj/w<D  
auditor's report 核数师报告；审计师报告 esQ`6i  
Aussie bond 澳元债券 K@*4=0  
austerity budget 紧缩预算 .c@Y?..+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gX(Xj@=(&  
Australia All Ordinaries Index 澳洲所有普通股票指数 0M&~;`W}  
Australian Dollar [AUD] 澳元 19
pFNg'kA  
Australian Options Market 澳大利亚期权市场 .5s^a.e'O  
Australian Securities Commission 澳洲证券事务监察委员会 3c(mZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )`ixT)   
Australian Stock Exchange 澳大利亚证券交易所 C@zG(?X  
Austrian Schilling [ATS] 奥地利先令 ._<, Eodv  
authentication 认证；鉴证 )l!`k  
authority to purchase 委托购买证；委购书 ;O{bF8U  
authorization 认可；核准；授权；授权书 h+Yd \k  
authorization by direction 指示授权 `_i|\}tl  
authorization by instruction 指令授权 5ug|crX  
authorization by warrant 令状授权 "O|.e`C%^  
authorization of unit trust 单位信托的认可 | WTWj  
authorized agent 指定代理人 .jC5 y&  
authorized capital 法定资本
"9"  
authorized clerk 出市员 uqa pj("  
authorized dealer 认可交易商 x2r.4  
authorized financial institution 认可财务机构 W\5 -Yg(@  
authorized fund 认可基金 mpVD;)?JmM  
authorized fund house 获授权的基金公司；认可基金公司 G`Z<a  
authorized institution 认可机构 :PY6J}:&#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1CSGG'J]E  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]\oT({$6B  
authorized insurer 获授权保险人；获认可承保人 1;i|GXY:h  
authorized investment 特准投资项目 4GG>n  
authorized person 获授权人 #n15_cd  
authorized representative 获授权代表 !_~/Y/M  
authorized share capital 法定股本 x*=m'IM[  
automated quotation system 自动报价系统 @uN+]e+3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >H5t,FfQL  
自动交易系统〔香港期货交易所有限公司〕 oOAkwc%)b  
automatic adjustment mechanism 自动调整机制 a\oz-`ESa  
automatic adjustment system 自动调整系统 `-R&4%t%  
Automatic Clearing House 自动票据交换所 ~ qa
T jSP  
automatic exchange rates accumulation system 自动化汇率累集系统 wJp1Fl~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I|>.&nb  
automatic teller machine [ATM] 自动柜员机 Tp.]{*  
autopay 自动转帐 .3VL
  
available assets 可用资产 ?z6K/'?  
available fiscal reserve 现存财政储备 ja/wI'J<  
available profit 可用利润 eH!V%dX  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }|N88PN  
average 平均；平均数；海损 |%
fNLUJ)  
average basic salary 平均基本薪金 5} ur,0{  
average consumer expenditure 平均消费开支；一般消费开支 <sM_zoprc  
average cost 平均成本 ?*r%*CL  
average cost of land production 增辟土地平均成本 ZU`~@.`i  
average daily turnover 平均每日成交额 BYHyqpP9  
average daily wage rate 平均每日工资率 GM1.pVb  
average expenditure pattern 平均开支模式 5[r}'08b  
average growth rate 平均增长率 }LQV2 hKTG  
average net fixed assets 固定资产平均净值 &)JoB  
average of relatives 相对价格平均数 < 3*q) VT  
average price 平均价格 S')
DAx  
average propensity to consume 平均消费倾向；一般消费倾向 K ;]dZ8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 + @|u8+  
average rate 平均率 W/WP }QM  
average revenue 平均收入；平均收益 e
6tU8`z  
average stock 平均库存；平均存货 8t, &dq  
average yearly rent 平均年租 RW1+y/#%P  
avoidance of double taxation 避免双重课税 v6Y[_1  
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 [cZ/)tm  
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