一些有用的会计术语(也不知道发的地方对不对)A

A: G>vK$W$f N  
A share Ａ股；甲类股份 q&@s/k  
abatement of tax 减税；减扣免税额 SzpUCr"  
ABN AMRO Bank N.V. 荷兰银行 &{8:XJe*,%  
above-the-line expenditure 线上项目支出；经常预算支出 a%`Yz"<lQ  
above-the-line receipt 线上项目收入；经常预算收入 ^x O](,H  
ABSA Asia Limited 南非联合亚洲有限公司 ^ou)c/68aQ  
absolute change 绝对数值变更
_@B?  
absolute expenditure 实际开支 yy{YduI  
absolute guideline figure 绝对准则数字 UiV#w#&P  
absolute interest 绝对权益 KU$,{Sn6@  
absolute order of discharge 绝对破产解除令 3<XuJ1V&  
absolute profit margin 绝对利润幅度 QY)p![6Fj  
absolute value 实值；绝对值 Nxe1^F33  
absolutely vested interest 绝对既得权益 3#,6(k4>  
absorbed cost 已吸收成本；已分摊成本 dM^EYW  
absorption 吸收；分摊；合并 x*z&#[(0g!  
absorption rate 吸收率；摊配率；分摊率 Jt]RU+TB  
ACB Finance Limited 亚洲商业财务有限公司 Q|o$^D,  
acceptable form of reciprocity 合理的互惠条件 :& Dv!z  
acceptable rate 适当利率；适当汇率 kfas4mkc  
acceptance agreement 承兑协议 N@PwC(   
acceptance for honour 参加承兑 p}pRf@(`\  
acceptor 承兑人；接受人；受票人 #>aq'47j  
acceptor for honour 参加承兑人 +g?uvXC&  
accident insurance 意外保险 `:3nF'  
Accident Insurance Association of Hong Kong 香港意外保险公会 "G>d8GbIh  
accident insurance scheme 意外保险计划 {ax]t-ZwJ5  
accident year basis 意外年度基准 r*b+kSh  
accommodation 通融；贷款 9RlJf=Z#H  
accommodation bill 通融票据；空头票据 %|H]T]s  
accommodation party 汇票代发人 O MQ?*^eA
 
account balance 帐户余额；帐户结余 )=GPhC/sw  
account book 帐簿 #^VZJ:2=|  
account collected in advance 预收款项 @*vVc`;  
account current book 往来帐簿 zl8M<z1`1  
account of after-acquired property 事后取得的财产报告 i=<;$+tW  
account of defaulter 拖欠帐目 cu>(;=  
account payable 应付帐款 &'^.>TJ\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )@DDs(q=i  
account receivable 应收帐款 >U*p[FGW  
account receivable report 应收帐款报表 5;KJ0N*-  
account statement 结单；帐单；会计财务报表 vaiw*?jV  
account title 帐户名称；会计科目 NL:-3W7vf  
accountant's report 会计师报告 e4=FO;%  
Accountant's Report Rules 会计师报告规则 xDw~n(*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 m BvO<?ec  
Accounting Arrangements 《会计安排》 (mP{A(kwJ  
accounting basis 会计基础 |1CX?8)b=  
accounting by Official Receiver 破产管理署署长呈交的帐目 nyPeN?-  
Accounting Circular 《会计通告》 rVP\F{Q4Tr  
accounting class 会计类别 0e0)1;t\  
accounting date 记帐日期；会计结算日期 jA9uB.I,"b  
accounting for money 款项核算 AcuZ?LYzK  
Accounting Officer 会计主任 ,(q] $eO
Z  
accounting period 会计报告期；会计期 E'4Psx9: =  
accounting policy 会计政策；会计方针 4#>Z.sf  
accounting practice 会计惯例  ( y!o  
accounting principle 会计准则 HUjX[w8  
accounting record 会计记录 kF^4kCJ@  
accounting report 会计报告 f$^wu~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qZF&^pCF}  
Accounting Society of China 中国会计学会 b%MZfaU  
accounting statement 会计报表 /v9qrZ$$  
accounting system 会计制度；会计系统 R/"f  
accounting transaction 会计事项；帐务交易 TOG4=y-N  
accounting treatment 会计处理 ?`e@ o?  
accounting year 会计年度 GFLat  
accretion 增值；添加 a6vej  
accrual 应计项目；应累算数目 _a
b8z]H   
accrual basis 应计制；权责发生制 !0lk}Uzkh  
accrual basis accounting 应计制会计；权责发生制会计 N4,oO H~  
accrue 应累算；应计 C[%Qg=<  
accrued benefit 应累算利益 55s5(]`d  
accrued charges 应计费用 M`al~9  
accrued cumulative preference share dividend 应累算的累积优先股股息 !y XGAg,  
accrued expenses 应累算费用 ,u>LAo0  
accrued interest payable 应付利息；应计未付利息 s i2@k  
accrued interest receivable 应收利息；应计未收利息 3);P!W4>  
accrued right 累算权益 "|I
.j)  
accruing profit 应累算的利润 $=diG  
accumulated fiscal reserve 累积财政储备 "9'3mmZm=?  
accumulated profit 累积利润；滚存溢利 N{bg-%s10i  
accumulated reserve 累积储备 KE"6I  
accumulation of surplus income 累积收益盈余 8<}=f4vUj5  
acquired assets 既得资产 AJ6l#j-  
acquisition 收购；购置；取得 v\|jkzR5Y  
acquisition cost 购置成本 uz+WVmb  
acquisition expenses 购置费用 \{ | GK  
acquisition of 100% interest 收购全部股权 (U#,;  
acquisition of control 取得控制权 G@Z%[YN
w  
acquisition of fixed assets 购置固定资产 KF#^MEw%  
acquisition of shell “买壳” I1m[M?  
acquisition price 收购价 RK-bsf  
act of God 天灾 dQSO8Jf  
acting partner 执事合伙人 g]Y%c73  
active market 买卖活跃的市场；交投畅旺的市场；旺市 k%gj  
active partner 积极参与的合伙人 Mm*V;ADF  
active trading 交投活跃 c&wg`1{Hal  
actual circulation 实际流通 }=v4(M`%  
actual cost 实际成本 ~vt*%GN3  
actual expenditure 实际开支；实际支出 w( SY  
actual income 实际入息；实际收入；实际收益 A^
M]vk%dg  
actual market 现货市场 'cc8xC  
actual price 现货价；实际价格 $"NH{%95}  
actual profit 实际利润 [e
rr$  
actual quotation 实盘；实际价位；实际报价 x&DqTX?b,  
actual year basis 按实际年度计算 6
bUP]^d  
actuals 实货 >)C7IQ/  
actuarial investigation 精算调查 PcA^ jBgGl  
actuarial principle 精算原则 9d|8c > I  
actuarial report 精算师报告 8/j|=Q,5  
Actuarial Society of Hong Kong 香港精算学会 R98YGW_ dT  
actuarial valuation 精算师估值 zAM9%W2v_  
actuary 精算师 @~s5{4  
ad referendum agreement 暂定协议；有待覆核的协定 *
(5;5r  
ad valorem duty 从价税；按值征税 @!oN]0`F;  
ad valorem duty system 从价税制 \( V1-,  
ad valorem fee 从价费 I,#E`)  
ad valorem tariff 从价关税 ZKrK>X  
additional allowance 额外免税额 \?t8[N\_[(  
additional amount for unexpired risk 未过期风险的额外款额 )t+pwh!8  
additional assessable profit 补加应评税利润 U[3w9  
additional assessment 补加评税 T8\@CV!  
additional commitment 额外承担 mK$E&,OkA  
additional commitment vote 额外承担拨款 J \|~k2~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K
RlJKd{  
additional dependent parent allowance 供养父母额外免税额 8tSY|ME  
additional provision 额外拨款 y _apT<P  
additional stamp duty 附加印花税 lHM} E$5  
additional tax 补加税罚款；补加税款 {sB-"NR`K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FJH>P\+  
adjudged bankrupt 被裁定破产 \EU3i;BNT%  
adjudicated bankrupt 裁定破产人 ][l5S*CC_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 GC# [&>L  
adjudication of bankruptcy 裁定破产；宣告破产 |sr\SCx  
adjudication of insolvency 裁定无力偿还债务 9^g8VlQdT  
adjusted actual 经调整的实数；调整后的实数 r3?8nQ$  
adjusted current assets 经调整的流动资产；调整后的流动资产 +|bmUm<2  
adjusted figure 经调整的数字；调整后的数额 `^{G`es  
adjusted liabilities 经调整的负债；调整后的负债 _ZavY<6  
adjusted loss 经调整的亏损；调整后的亏损 !I1p`_(_7  
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 ){P`-ZF  
adjusted profit 经调整的利润；调整后的利润 >WZ%Pv*  
adjusted surplus 经调整的盈余额；调整后的盈余额 @bTm.3  
adjusted value 经调整的价值；调整后的价值 Pq<43:*?  
adjustment 调整；修订；理算〔保险〕 9~j"6wS  
adjustment centre 调剂中心 K
B~1]cYMp  
adjustment lag 调整过程的时间差距；调整时差 lwt,w<E$  
adjustment mechanism 调整机制 )|v du  
adjustment of loss 亏损调整 -"ZNkC=
 
adjustment process 调整过程；调整程序 V^FM-bg%9  
adjustment range 调整幅度 )G/
=3;!  
administered exchange rate 受管制汇率 u,iiS4'Ze  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "JmbYb#Z  
administration expenses 行政费用 yxx_%9X  
administration fee 手续费；行政费 s1]Pv/a=y  
administration in bankruptcy 破产管理 z)KoK`\mE"  
administration order 遗产管理令 h(nE
)j  
administrator 管理人；遗产管理人 W20- oZ8  
administrator of the estate 遗产管理人 XOqHzft h6  
admission of debt 债项承认书 >.P*lT  
admission of proof 接纳债权证明 qU6!vgM&  
advance 放贷款项；垫付款项；预支款项；预付款项 n1|]ji[c  
advance account 暂支帐目；预付款帐户 @A8y!<  
advance compensation 预付补偿金 .T8^>z1/\F  
advance from shareholder 股东垫款 ;Co"bP's  
advance pending reimbursement 预支以待日后付还 )?&mCI*  
advanced economy 先进经济体系 <5KoK!H  
advancement 预付；预付财产 VJK4C8]  
advances warrant 垫款令 h{-en50tN  
advancing 贷出 J6EzD\.Y)  
adverse balance 逆差 XdIno}pN  
adverse exchange 逆汇 \I i#R  
advertisement addressed to shareholders 在报章刊登的致股东通告 $#e}9g.  
advice for collection 托收通知书 \4$Nx/@Q}  
advice of drawing 提款通知书；汇票通知书 ?~.9:93  
advice of payment 付款通知 l]DRJ  
Advisory Committee [Securities and Futures Commission] oIOeX1$V  
谘询委员会〔证券及期货事务监察委员会〕 o|n;{zT"  
Advisory Committee on Diversification 经济多元化谘询委员会 J%ws-A?6rN  
affidavit 誓章；遗产申报誓章 h\#4[/  
affidavit of no receipt 述明无收款的誓章 C`Vuw|Xl  
affiliate 联号；联营公司；附属公司 1G`5FU  
affiliated company 附属公司；联号；联营公司 IA1O]i S  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W!8$:Ih_Z  
affordability 负担能力 rA<J^dX=C  
African Development Bank [AfDB] 非洲开发银行 :FSg%IUX  
after-acquired property 事后取得的财产 ZHA&gdK@  
after-hours dealing 市后交易 3<FqK\P  
after-tax profit 税后盈利；税后利润；税后溢利 <F_w4!  
agency agreement 代理协议 r{yIF~k@  
agency expenses 代理机构的开支 :/? Op  
agency fee 代理费 J.2BB
y  
Agency Law 《代理法》 gjT`<CW  
agent 代理人；承销人 oIE(`l0l  
agent of company 公司代理人 y'f-4E<  
agent's fee 代理人费；经纪费 "AJ>pU3  
aggregate 总计；总数；总体数字 hHw1<! M  
aggregate amount 总款额；总额 8_>:0(y  
aggregate assets and liabilities 总体资产与负债 u(r T2  
aggregate at constant price 按固定价格计算的总体数字 WR.7%U';  
aggregate demand 总需求 Zq1> M'V;  
aggregate gross position 总持仓量 gDfM}2]/  
aggregate limit 总限额 ,9=P=JH  
aggregate of salaries tax 合计薪俸税 p(4Ek"  
aggregate performance 总体表现；总体业绩 G@ybx[_[@  
aggregate supply 总体供应 +A,cdi9z  
aggregate surplus 总盈余 b2F1^]p  
aggregate total 整体总额 %E,-dw  
aggregate value 总值；合计价值 ;ACeY  
aggregated basis 合计基准 {QK9pZB  
aggregated net chargeable income 合计应课税入息实额 4byh,t  
aggregation 合并计算；合计；总和 w\t  
aggregation of incomes of husband and wife 夫妇入息合并计算 2s 9U&  
aggregation of property 财产的总和 'uUa|J1mu  
agio 差价；贴水 ?\Y7]_]/  
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》 0x'Fi2=`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $3#oA.~R/  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ~U?vB((j!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~c1~)QzZ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 u_WW uo  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~|KMxY(:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?aG~E  
agreement for a settlement 授产协议 d9D*w/clMi  
agreement for assignment 转让协议 #2.C$  
agreement for sale 售卖协议；买卖协议 5hCfi  
agreement for sale and purchase 买卖协议 mn<ea&  
agreement for the payment of interest 支付利息协议 P#A|Pn<p  
agreement for the repayment of money 还款协议 8r\xQr'8h  
agreement of reinsurance 再保险协议 . 55aY~We  
Agricultural Bank of China 中国农业银行 jTQN(a9Y  
air passenger departure tax 飞机乘客离境税 *OE>gg&?Nh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a~tBgy+9  
airport tax 机场税 g=v[@{9Pw  
alcohol duty 酒精税 E\}Q9,Z$  
alienation 让与；让渡；转让 C$c.(5/O  
alimony 生活费；赡养费 XnvaT(k7Y  
All Ordinaries Index [AOI] 所有普通股指数 ;rF:$37^  
all risks 全险；综合险 gY=+G6;=<  
All Sales Record for Stock Market 《股票市场成交报告》 6B?1d /8V  
Allied Capital Resources Limited 新联财务有限公司 0j/i):@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~ YZi"u  
allocation letter 拨款信件 qn\>(&  
allocation of fund 分配款项；预留款项 GWShv\c}  
allocation of profit 利润分配；溢利分配 BT{({3  
allocation warrant 拨款令 uqy~hY  
allotment 分配；配股 9>
@"W-  
allotment notice 股份配售通知；配股通知 ^h|'\-d\  
allotment of shares 股份分配 n_] OYG>U  
allowable 可获宽免；免税的 483vFLnF  
allowable business loss 可扣除的营业亏损 QaEXk5>e  
allowable expenses 可扣税的支出 KQqQ@D&n  
allowance 免税额；津贴；备抵；准备金
tX}Fb0y  
allowance for debts 债项的免税额 =WP}RZ{S  
allowance for depreciation by wear and tear 耗损折旧免税额 m7mC 7x  
allowance for funeral expenses 殡殓费的免税额 2
,%ne(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?at~il$z'  
allowance for repairs and outgoings 修葺及支出方面的免税额 PsD]gN5"  
allowance to debtor 给债务人的津贴 Un[#zh<4  
alteration of capital 资本更改 8c$IsvJg  
alternate trustee 候补受托人 &l|B>{4v  
amalgamation 合并 r>q
`# ~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (C QgT3V  
ambit of charges 征税范围；收费范围 J.`.lQ$z  
amended valuation 经修订的估值 55N/[{[  
American Commodities Exchange 美国商品交易所 a. 5`Q2  
American Express Bank Limited 美国运通银行 3vs2}IV'  
American Stock Exchange 美国证券交易所 !*#=7^#  
amortization 摊销 ;6)|'3.B9  
amount due from banks 存放银行同业的款项 X!_OOfueP8  
amount due from banks abroad 存放海外银行同业的款项 Kd,m;S\  
amount due from holding companies 控股公司欠款 n#]G!7  
amount due from local banks 存放本港银行同业的款项 -)<Nd:A  
amount due to banks 银行同业的存款 %BHq2~J  
amount due to banks abroad 海外银行同业的存款 h;unbz  
amount due to holding companies 控股公司存款 CGg6nCB  
amount due to local banks 本港银行同业的存款 pV-.r-P  
amount due to outport banks 外埠银行同业的存款 qC|re!K  
amount for note issue 发行纸币的款额 aA yFu
_  
amount of bond 担保契据的款额 d ly 0874  
amount of consideration 代价款额 &k{@:z  
amount of contribution 供款数额 ;[zx'e?!  
amount of indebtedness 负债款额 h/w- &7t  
amount of principal of the loan 贷款本金额 %r,2ZLZ  
amount of rates chargeable 应征差饷数额 hQ8{ A7  
amount of share capital 股本额 }&naP  
amount of sums assured 承保款额 KJkcmF}Q  
amount of variation 变动幅度 @',;/j80  
amount of vote 拨款数额 K|1^?#n  
amount payable 应付款额 p9sxA|O=y  
amount receivable 应收款额 4-n.4j|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bKaV]Uy  
analysis 分析 u})JQ<|  
ancillary risk 附属风险 \)"qN^we  
annual account 周年帐目；周年帐目报表；年度决算；年结 NAocmbfNz  
annual accounting date 年结日期 -jw=Iyv  
annual allowance 每年免税额；年积金；年度津贴；年津 "7 4L  
annual balance 年度余额 Cw2+@7?|  
annual disposable income 每年可动用收入 ,^,J[F  
annual estimates 周年预算 aY+>85?g  
annual fee 年费 LtvyWc`  
annual general meeting 周年大会 ) D`_V.,W  
annual growth rate 年增率；每年增长率 |Z/ySAFM  
annual long-term supplement 长期个案每年补助金 &boBu^,94  
annual pensionable emolument 可供计算退休金的年薪 ?8nG F%p  
annual report 年报 Zj^H3h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @<sP1`1  
annual return 周年报表；周年申报表；每年报税表格 Z,&ywMm/G  
Annual Return Rules 《周年报表规则》 5LK>n-  
annual review of consumer prices 每年消费物价回顾 4%{m7CK}  
annual roll-forward basis 逐年延展方式 \%VoX`B  
annual salary 年薪 _0`O}  
annual statement 年度报表；年度决算表 .lnD]Q  
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 O&0R ~<n  
annuitant 年金受益人 3G&1. 8  
annuity 年金 Ywr{/  
annuity contract 年金合约 Te/)[I'Tn  
annuity on human life 人寿年金 Y+7v~/K=  
antecedent debt 先前的债项 Fy@D&j  
ante-dated cheque 倒填日期支票 d$Xvax,C  
anticipated expenditure 预期开支 U\z+{]<<  
anticipated net profit 预期纯利 ?0<3"2Db~  
anticipated revenue 预期收入 vT~a}  
anti-inflation measure 反通货膨胀措施 =w5w=qB  
anti-inflationary stance 反通货膨胀立场 rY
qvG  
apparent deficit 表面赤字 2gv(`NKYE  
apparent financial solvency 表面偿债能力 ]_,~q@
r$  
apparent partner 表面合伙人 *]=)mM#  
application for personal assessment 个人入息课税申请书 w{qYP  
application of fund 资金应用 J{ Vl2P?@  
application to release as liquidator and to destruct the books of accounts and documents Z~gqTB]H  
申请免除清盘人职务及毁灭帐簿与文件 Mf63 59  
appointed actuary 委任精算师 iB`m!g6$  
appointed auditor 委任核数师；委任审计师 oAx0$]+%V)  
appointed trustee 委任的受托人 WQ]pg "  
appointer 委任人 +Lr0i_al  
apportioned pro rata 按比例分摊 N!3f1d7RQ  
apportionment 分配；分摊 ;vx9xs?6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HTG;'$H^  
apportionment formula 分摊方程式 h^)2:0#{I  
apportionment of estate duty 遗产税的分摊 dd+).*  
appraisal 估价；评估 *%e#)sn*  
appreciable growth 可观增长 -d~'tti  
appreciable impact 显着影响 >4E,_`3N  
appreciable increase 可观增长 z,EOyi  
appreciation 增值；升值 !]nCeo  
appreciation against other currencies 相对其他货币升值 hg~fFj3ST  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K
na'5L5"  
appreciation tax 增值税 J@fE")  
appropriation 拨款；拨用；拨付 4SrK]+|  
appropriation account 拨款帐目 ^
s*} 0
 
Appropriation Bill 拨款法案 VGq]id{*$  
appropriation-in-aid system 补助拨款办法 %Z? o]  
approved assets 核准资产 v>5F[0gE  
approved basket stock 认可一篮子证券 GXl?Zg  
approved budget 核准预算 V_kE"W)  
approved charitable donation 认可慈善捐款 sFTIRVXN,  
approved charitable institution 认可慈善机构 jj2UUQ|  
approved currency 核准货币；认可货币 4Ojw&ys@V  
approved estimates 核准预算 .%A2  
approved estimates of expenditure 核准开支预算 \v_C7R;&  
approved overseas insurer 核准海外保险人 SJ-Sac58r  
approved overseas trust company 核准海外信托公司 ]lY9[~ v  
approved pooled investment fund 核准汇集投资基金 `<n:D`{dZ  
approved provident fund scheme 认可公积金计划 `dZ|}4[1  
approved provision 核准拨款 %r"GL  
approved redeemable share 核准可赎回股份 NC}#P<U  
approved regional stock 认可地区性证券 u|c+w)a  
approved retirement scheme 认可退休金计划 -Me\nu8(RF  
approved subordinated loan 核准附属贷款 ;=OH=+Rl  
arbitrage 套戥；套汇；套利 5PPpX=\  
arbitrageur 套戥者；套汇者 ~e<<aTwN  
arbitrary amount 临时款项 v2'JL(=  
arrangement 措施；安排；协定 &?nF';&  
arrears 欠款 "q.uiz+1:  
arrears of pay 欠付薪酬 di5_5_$`o  
arrears of revenue 逾期未收税款；逾期未收的帐项 A@OV!DJe]  
articles of association 组织章程；组织细则；组织章程细则 1c!},O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~}*;Ko\  
ascertainment of profit 确定利润 0Pk-FSY
|f  
"Asia Clear" “亚洲结算系统” [)A#9L~s=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fLAF/#\2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U:9vjY  
Asian Development Fund [ADF] 亚洲发展基金 M\f0 =`g  
Asian dollar bond 亚洲美元债券 ? h%
+2  
Asian dollar market 亚洲美元市场 =.a ]?&Yyh  
Asian dollar rate 亚洲美元利率 M6sDtL9l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s|'L0` <B  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (
/U1J  
asked price 沽盘；喊价；索价；卖方报价 KF)i66  
assessable income 应评税入息 3D0I5LF&  
assessable loss 应评税亏损 z<>_*Lfj  
assessable profit 应评税利润 ^@2Vh*k  
assessable value 应评税值 j+hoj2(  
assessed profit 估定利润 b*KZe[#M1  
assessed value 经评估价值 W\7*T1TDj  
assessment 评税；评定；估价；评税单 v_0!uT5~NE  
assessment number 评税编号；估价编号 ay4xOwcR  
assessment of additional tax 补加税评税 r `dU (T!  
assessment of performance 业绩评估；实绩评价 -huZnDN  
Assessor 评税主任 =jt_1L4  
asset price bubbles 资产价格泡沫 sBnPS[Oo  
asset-backed securities 具资产保证的证券 beE%%C]X  
assets accretion 资产增值 K~-XDLh5Nu  
assets and liabilities 资产与负债 @`D6F
;R  
assets betterment statement 资产递增表；资产改进表 s_!Z+D$K  
assets lending 实物放款；有抵押贷款 ~x:]ch|  
assets of the company passing on the death 死者去世时转移的公司资产 -;$/<  
assets pledged as security for liabilities 用作负债抵押的资产 =1\wZuK#  
assets portfolio 资产投资组合 AtDrQ<>y'  
assets price 资产价格
$lA,{Q  
assets quality 资产质素 59J9V3na  
assets realization 资产变现 UAZ&*{MM^  
assets refinancing arrangement 资产再集资安排 ,IE0+!I  
assets securitization 资产证券化 ,v_r$kh^  
assets situated outside Hong Kong 在香港以外地方的资产 Y;Gm,  
assets stripping 削减资产；拆卖资产 YPnJldVn  
assets value 资产值 1,'^BgI,  
assignee 承让人
-d'|X`^nE  
assignment 转让；转让书；转让契 GNc|)$  
assignment of interest 权益转让 z_@zMLs  
assignment of letters patent and trade mark 专利证书及商标转让 FaE orQ  
assignment of property 物业转让；物业转让书 g"S+V#R  
assignment right 转让权 d A{Jk  
assignor 转让人 T(^8ki  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 gq3OCA!cX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 GuvF    
associate member 附属会员 |LE++t*X~  
associated body corporate 相联法人团体 mtd
dLd,  
associated company 相联公司；联属公司 e622{dfVS  
associated corporation 相联法团 v^fOT5\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] lG>e6[Wc  
公认会计师公会〔英国〕 :0/o?'s  
Association of Futures Exchange Brokers 香港期货经纪协会 b]?;R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4CT9-2UC  
association of underwriters 承保人组织 z,YUguc|  
assumption of control 接管 .6o y>4  
assurance 担保；保险；转易；转易书 hP8&n9o  
assurance of interest 权益的转易 $4JX#lkt  
at 19XX price 按一九ＸＸ年价格计算 }tO<_f))  
at a discount 按赔价计算；按贴水价格计算；打折扣 PM!t"[@&  
at a premium 按溢价计算；按升水价格计算 $i~`vu*  
at call 通知付款；按通知 q.Z#7~6`3  
at constant market price 按固定市价计算 v=1S
  
at constant price 按固定价格计算 i!x5T%x_  
at cost 按成本计算 @|%ICG c  
at current market price 按当时市价计算；按现时市价计算 eh4"_t  
at current price 按当时价格计算；按现时价格计算 ~j#6 goKn  
at factor cost 按要素成本计算；按生产要素成本计算 [(EH  
at money-of-the-day price 按付款当日价格计算 %MZDm&f>Kk  
at or better 按指定或较佳价位〔买卖指令〕 O \8G~V 5"  
at par 按面值计算；平价 Yka&Kkw
 
at sight 见票即付 \ZWmef  
at the close 按收市盘 _J~ta.  
at the opening 按开市盘 ik0Q^^1?Y  
attestation 见证；见证条款 ULmdt   
at-the-money option 平价期权 {0WIDD  
attorney 受权人；受托代表人 4Xk;Qd  
attornment 新拥有人承认书 F6]!?@  
attributable profit 可归属利润 oHd0 <TO  
attributable share value 可归属股份价值 +gCy@_2;  
Auckland Stock Exchange 奥克兰证券交易所 P Xn>x8z  
auction 拍卖 1'm`SRX#e  
auctioneer 拍卖商 {<4?o? 1g  
audit 审计；核数 )h_7 2  
Audit Commission 审计署 !nBm}E7d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ikG9l&n  
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〕 4eL54).1O  
audit review 帐目审查 1"B9Z6jf  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?mfWm{QTt  
audited account 审计帐目；经审计的帐目 8!Mzr1:  
audited annual account 经审计的周年帐目 ,xe@G)a  
audited balance sheet 经审计的资产负债表 %aE7id>v6  
auditor 核数师；核数主任；审计师 x][9ptrh  
auditor's certificate 核数师证明书；审计师证明书 ^1yTL5#:Vw  
auditor's report 核数师报告；审计师报告 <&EO=A  
Aussie bond 澳元债券 "|r^l  
austerity budget 紧缩预算 s1 ^mk]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 pjs9b%.  
Australia All Ordinaries Index 澳洲所有普通股票指数 c0Ro3j\p  
Australian Dollar [AUD] 澳元 q=% C (  
Australian Options Market 澳大利亚期权市场 Y1aF._Z  
Australian Securities Commission 澳洲证券事务监察委员会 `=$jc4@J  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hIo S#]  
Australian Stock Exchange 澳大利亚证券交易所 ^npS==Y]!.  
Austrian Schilling [ATS] 奥地利先令 :F w"u4WI  
authentication 认证；鉴证 7a]Zws  
authority to purchase 委托购买证；委购书 .P:f  
authorization 认可；核准；授权；授权书 EJ;0ypbG  
authorization by direction 指示授权 n.6 0$kR`  
authorization by instruction 指令授权 r2F  
authorization by warrant 令状授权 FoD/
Q  
authorization of unit trust 单位信托的认可 })Mv9~&S  
authorized agent 指定代理人 C\^<v&  
authorized capital 法定资本 A.C278^O8  
authorized clerk 出市员 s]<r  
authorized dealer 认可交易商 v\9,j  
authorized financial institution 认可财务机构 cU5"c)$'  
authorized fund 认可基金 $N+{r=  
authorized fund house 获授权的基金公司；认可基金公司 hB$Y4~T%  
authorized institution 认可机构 m/c&/6nk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9_A0:S9Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 /xm#:+Sc  
authorized insurer 获授权保险人；获认可承保人 :;*#Qh3"  
authorized investment 特准投资项目 kPX2e h  
authorized person 获授权人 pM'IQ3N  
authorized representative 获授权代表 5v>{Z0TE[6  
authorized share capital 法定股本 s!;VUr\  
automated quotation system 自动报价系统 w
H_n$w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZDkD%SCy  
自动交易系统〔香港期货交易所有限公司〕 ,dj*p,J  
automatic adjustment mechanism 自动调整机制 CVSsB:H6e  
automatic adjustment system 自动调整系统 s@)"IdSA(  
Automatic Clearing House 自动票据交换所 EfBVu  
automatic exchange rates accumulation system 自动化汇率累集系统 !k= 0X\5L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 azDC'.3{p  
automatic teller machine [ATM] 自动柜员机 BUA6(  
autopay 自动转帐 n:^"[Le  
available assets 可用资产 5ih"Nds[H  
available fiscal reserve 现存财政储备 !ga(L3vf  
available profit 可用利润 :OQ:@Yk  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $,QpSK`9i  
average 平均；平均数；海损 E4v_2Q -w  
average basic salary 平均基本薪金 #u<oEDQ  
average consumer expenditure 平均消费开支；一般消费开支 51ajE2+X&  
average cost 平均成本 U_}A{bFG  
average cost of land production 增辟土地平均成本 sAD P~xvU  
average daily turnover 平均每日成交额 Y9@dZw%2  
average daily wage rate 平均每日工资率 Ij6Wz.*  
average expenditure pattern 平均开支模式 _]D#)-uv}C  
average growth rate 平均增长率 ;4/dk_~p]  
average net fixed assets 固定资产平均净值 D"x$^6`c}  
average of relatives 相对价格平均数 nc\C4g  
average price 平均价格 ? __aVQ7  
average propensity to consume 平均消费倾向；一般消费倾向 d7_g u  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0n<(*bfW  
average rate 平均率 w^dueP7J  
average revenue 平均收入；平均收益 *e-ptgO  
average stock 平均库存；平均存货 ,y8I)+  
average yearly rent 平均年租 <jRFN&"h}  
avoidance of double taxation 避免双重课税 6mF{ImbRbS  
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 JwI`"$>w  
7Js>!KR  
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