一些有用的会计术语(也不知道发的地方对不对)A

A: pZ4]KxX@  
A share Ａ股；甲类股份 $v|/*1S  
abatement of tax 减税；减扣免税额 ':al4m"  
ABN AMRO Bank N.V. 荷兰银行 kT|{5Kn&s  
above-the-line expenditure 线上项目支出；经常预算支出 x0aPY;,N0  
above-the-line receipt 线上项目收入；经常预算收入 =~;SUO  
ABSA Asia Limited 南非联合亚洲有限公司 R1.No_`PHq  
absolute change 绝对数值变更 n27df9L  
absolute expenditure 实际开支 =R+z\`2  
absolute guideline figure 绝对准则数字 dMkDNaH,  
absolute interest 绝对权益 MZ" yjQA  
absolute order of discharge 绝对破产解除令 %N}OMc.W  
absolute profit margin 绝对利润幅度 yVds2J'w-  
absolute value 实值；绝对值 QUa_gYp0v  
absolutely vested interest 绝对既得权益 g-B~"tp  
absorbed cost 已吸收成本；已分摊成本 dV+%x"[:  
absorption 吸收；分摊；合并 Cm)_xnv  
absorption rate 吸收率；摊配率；分摊率 fa#xEWaFr  
ACB Finance Limited 亚洲商业财务有限公司 b(
@[Y(_R  
acceptable form of reciprocity 合理的互惠条件 F!v`._]  
acceptable rate 适当利率；适当汇率 oq00)I1  
acceptance agreement 承兑协议 o5~o Rmsr  
acceptance for honour 参加承兑 #'"zyidu  
acceptor 承兑人；接受人；受票人 F3k]*pk8w  
acceptor for honour 参加承兑人 d)V"tSC,  
accident insurance 意外保险 NyHHK8>  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z:F5cXt<  
accident insurance scheme 意外保险计划 %C&HR2  
accident year basis 意外年度基准 `LD#fg*  
accommodation 通融；贷款 8S;]]*cD~  
accommodation bill 通融票据；空头票据 ;O8Uc&:P  
accommodation party 汇票代发人 m e\S:  
account balance 帐户余额；帐户结余 G)qNu}  
account book 帐簿 +<cvyg5U  
account collected in advance 预收款项 8NY$Iw  
account current book 往来帐簿 9rhIDA(wc  
account of after-acquired property 事后取得的财产报告 N^,@s"g  
account of defaulter 拖欠帐目 kz4d"bTb  
account payable 应付帐款 Be?b| G!M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jpND"`Q  
account receivable 应收帐款 J LOTl.  
account receivable report 应收帐款报表 V=#
L@ws  
account statement 结单；帐单；会计财务报表 Sw##C l#  
account title 帐户名称；会计科目 f"^G\  
accountant's report 会计师报告 "6.JpUf  
Accountant's Report Rules 会计师报告规则 PbR6>'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _Ju@<V$  
Accounting Arrangements 《会计安排》 2^-Z17Z}  
accounting basis 会计基础 @S#>:o|  
accounting by Official Receiver 破产管理署署长呈交的帐目 }jj@A !N  
Accounting Circular 《会计通告》 S@Rw+#QE  
accounting class 会计类别 -w8c;5X  
accounting date 记帐日期；会计结算日期 8Lm}x_  
accounting for money 款项核算 8 1Ar.<  
Accounting Officer 会计主任 AGwFD  
accounting period 会计报告期；会计期 /SLAg&  
accounting policy 会计政策；会计方针 e_Cns
&  
accounting practice 会计惯例 HS1Gy/6'  
accounting principle 会计准则 ;Od;q]G7L  
accounting record 会计记录 a3o4> 9  
accounting report 会计报告 x,kZ>^]&b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [X >sG)0S~  
Accounting Society of China 中国会计学会 ] r8 hMv  
accounting statement 会计报表 " oWiQ{\IP  
accounting system 会计制度；会计系统 <28L\pdG`  
accounting transaction 会计事项；帐务交易 }%j@%Ep[  
accounting treatment 会计处理 V{51wnxT  
accounting year 会计年度 lZpa)1.tiC  
accretion 增值；添加 jY.iQBhjEB  
accrual 应计项目；应累算数目 7|~j=,HU+Z  
accrual basis 应计制；权责发生制 3:q\]]]S  
accrual basis accounting 应计制会计；权责发生制会计 %m8;Lh-X  
accrue 应累算；应计 >s\j/yM  
accrued benefit 应累算利益 KEfn$\
 
accrued charges 应计费用 ujF*'*@\  
accrued cumulative preference share dividend 应累算的累积优先股股息 l=jfgsj
c  
accrued expenses 应累算费用 lYZ5FacqC  
accrued interest payable 应付利息；应计未付利息 CuE>=y-"I  
accrued interest receivable 应收利息；应计未收利息 _)4YxmK%  
accrued right 累算权益 t?[|oz
:v  
accruing profit 应累算的利润 [Tha j  
accumulated fiscal reserve 累积财政储备 /.leY$  
accumulated profit 累积利润；滚存溢利 99T_y`df  
accumulated reserve 累积储备 nxzdg5A(w  
accumulation of surplus income 累积收益盈余 C %l!"s^  
acquired assets 既得资产 KH4 5A'o  
acquisition 收购；购置；取得 PA5_  
acquisition cost 购置成本 O0?.$f9 s  
acquisition expenses 购置费用 NL})_.Og  
acquisition of 100% interest 收购全部股权 3U#z {%  
acquisition of control 取得控制权 \/8 I6a=  
acquisition of fixed assets 购置固定资产 ]6wo]nV[P  
acquisition of shell “买壳” eQBR*@x  
acquisition price 收购价 I+ZK \?Rs  
act of God 天灾 =ytB\e  
acting partner 执事合伙人 '\[o>n2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kNX"Vo]1  
active partner 积极参与的合伙人 :*GLLjS;  
active trading 交投活跃 !P*1^8b`f  
actual circulation 实际流通 E;l|I A/7  
actual cost 实际成本 [qhQj\cK  
actual expenditure 实际开支；实际支出 +J`EB
oIo  
actual income 实际入息；实际收入；实际收益 \Y[  
actual market 现货市场 $4yv)6G  
actual price 现货价；实际价格
v?Q|;<   
actual profit 实际利润 } $:uN  
actual quotation 实盘；实际价位；实际报价 OLAwRha  
actual year basis 按实际年度计算 2t h\%  
actuals 实货 n[zP}YRr  
actuarial investigation 精算调查 k(Z+(Y'{q~  
actuarial principle 精算原则 /|{Yot e  
actuarial report 精算师报告 y=!"++T]B<  
Actuarial Society of Hong Kong 香港精算学会 p1B~:9y9X  
actuarial valuation 精算师估值 ]<z4p'F1%  
actuary 精算师 [da,SM  
ad referendum agreement 暂定协议；有待覆核的协定 1(V>8}zn  
ad valorem duty 从价税；按值征税 B7"/K]dR:  
ad valorem duty system 从价税制 ?`+46U%  
ad valorem fee 从价费 m2o*d$Ke  
ad valorem tariff 从价关税 klC;fm2C  
additional allowance 额外免税额 ["|' f  
additional amount for unexpired risk 未过期风险的额外款额 #*^vd{fl  
additional assessable profit 补加应评税利润 p7b`Z>}  
additional assessment 补加评税 R/)cEvB-0  
additional commitment 额外承担 'I|A*rO  
additional commitment vote 额外承担拨款 b2OVg +3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }wmn v  
additional dependent parent allowance 供养父母额外免税额 hX#s3)87  
additional provision 额外拨款 x\qS|q\N  
additional stamp duty 附加印花税 G([8Q8B4+  
additional tax 补加税罚款；补加税款 Vl;GQe  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w9D<^(_}/  
adjudged bankrupt 被裁定破产 FYIzMp.4  
adjudicated bankrupt 裁定破产人 v,t&t9}/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >t2E034_  
adjudication of bankruptcy 裁定破产；宣告破产 2ye^mJ17  
adjudication of insolvency 裁定无力偿还债务 w3lR8R]  
adjusted actual 经调整的实数；调整后的实数 5IeF |#g  
adjusted current assets 经调整的流动资产；调整后的流动资产 2mS3gk  
adjusted figure 经调整的数字；调整后的数额 8y;W+I(71  
adjusted liabilities 经调整的负债；调整后的负债 <1tFwC|4BJ  
adjusted loss 经调整的亏损；调整后的亏损 *hI  
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 A|sTnhp~  
adjusted profit 经调整的利润；调整后的利润
i_OoR"J%  
adjusted surplus 经调整的盈余额；调整后的盈余额 fm2,Mx6  
adjusted value 经调整的价值；调整后的价值 5>.)7D%  
adjustment 调整；修订；理算〔保险〕 [uxhdR`T  
adjustment centre 调剂中心 wT?.Mte  
adjustment lag 调整过程的时间差距；调整时差 G)28#aH  
adjustment mechanism 调整机制 $YvT* T$_  
adjustment of loss 亏损调整 8zew8I~s  
adjustment process 调整过程；调整程序 G%N/]]ll  
adjustment range 调整幅度 BXgAohg!  
administered exchange rate 受管制汇率 /E'cy  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 h?wNmLre  
administration expenses 行政费用 x2B~1
edf  
administration fee 手续费；行政费 b#h?O}  
administration in bankruptcy 破产管理 Uq/#\7/rL  
administration order 遗产管理令 !4uTi [e  
administrator 管理人；遗产管理人 f(.@]eu X  
administrator of the estate 遗产管理人 reml|!F-)  
admission of debt 债项承认书 Sfc0 ~1  
admission of proof 接纳债权证明 T1bPI/  
advance 放贷款项；垫付款项；预支款项；预付款项 et";*EZJX  
advance account 暂支帐目；预付款帐户 ,<$6-3sC-  
advance compensation 预付补偿金
;2"#X2B  
advance from shareholder 股东垫款 A:Z$i5%'  
advance pending reimbursement 预支以待日后付还 3ThCY`  
advanced economy 先进经济体系 7 }`c:u~j  
advancement 预付；预付财产 qJQE|VM&  
advances warrant 垫款令 |B&KT  
advancing 贷出 G5W6P7-<X  
adverse balance 逆差 UeB8|z  
adverse exchange 逆汇 Z&W|O>QTl  
advertisement addressed to shareholders 在报章刊登的致股东通告 ZbTU1Y/'   
advice for collection 托收通知书 *z4n2"<l  
advice of drawing 提款通知书；汇票通知书 sGIY\
%  
advice of payment 付款通知 :A35?9E?  
Advisory Committee [Securities and Futures Commission] 
zHi+I7  
谘询委员会〔证券及期货事务监察委员会〕 d=%:rLm$  
Advisory Committee on Diversification 经济多元化谘询委员会 ;=X6pK  
affidavit 誓章；遗产申报誓章
uG2(NwOL  
affidavit of no receipt 述明无收款的誓章 CC1\0$ /  
affiliate 联号；联营公司；附属公司 eUvIO+av  
affiliated company 附属公司；联号；联营公司 wH1E7LY|R  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `<ITLT  
affordability 负担能力 9"_JiX~3  
African Development Bank [AfDB] 非洲开发银行 Ws?BAfP  
after-acquired property 事后取得的财产 $,ev <4I&  
after-hours dealing 市后交易 {GDMix  
after-tax profit 税后盈利；税后利润；税后溢利 (j8tdEt  
agency agreement 代理协议 ?(GMe>  
agency expenses 代理机构的开支 WTPp/Nq'  
agency fee 代理费 GSg|Gz""J0  
Agency Law 《代理法》 /0QGU4=  
agent 代理人；承销人 dw,Nlf~*0  
agent of company 公司代理人 2SU G/-P#  
agent's fee 代理人费；经纪费 Q\G8R^9j p  
aggregate 总计；总数；总体数字 Izq]nR  
aggregate amount 总款额；总额 "6/`  
aggregate assets and liabilities 总体资产与负债 %C=^ h1t%  
aggregate at constant price 按固定价格计算的总体数字 "sF&WuW|  
aggregate demand 总需求 \KfngYD]W  
aggregate gross position 总持仓量 \3dMA_5  
aggregate limit 总限额 KZO!  
aggregate of salaries tax 合计薪俸税 ~Nf01,F  
aggregate performance 总体表现；总体业绩 dq%N,1.F  
aggregate supply 总体供应 ]bO{001y,  
aggregate surplus 总盈余 9_'xq.uP  
aggregate total 整体总额 @`2<^-r\  
aggregate value 总值；合计价值 'U]= T<
 
aggregated basis 合计基准 Q&:%
U  
aggregated net chargeable income 合计应课税入息实额 y XZZ)i_  
aggregation 合并计算；合计；总和 DZ~w8v7V  
aggregation of incomes of husband and wife 夫妇入息合并计算 BMU}NZA  
aggregation of property 财产的总和 <{m!.9g9  
agio 差价；贴水 4s/4z@3a  
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》 ^ ab%Mbb  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u`Djle  
《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》 VKy:e.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment B`OggdE  
《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》 9Ue3
%?~c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1 GUF,A+_O  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r$=MBeT  
agreement for a settlement 授产协议 _F xq  
agreement for assignment 转让协议 DG8]FhD^b  
agreement for sale 售卖协议；买卖协议 jEfrxlj  
agreement for sale and purchase 买卖协议 .!0),KmkK  
agreement for the payment of interest 支付利息协议 @K36?d]e  
agreement for the repayment of money 还款协议 a$Eqe_  
agreement of reinsurance 再保险协议 F7J-@T<  
Agricultural Bank of China 中国农业银行 &,+G}  
air passenger departure tax 飞机乘客离境税 `*e',j2}UU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5sC{5LJzC  
airport tax 机场税 q /EK]B  
alcohol duty 酒精税 k:PO"<-U  
alienation 让与；让渡；转让 '5wa"/ ?w  
alimony 生活费；赡养费 uRG0}>]|U  
All Ordinaries Index [AOI] 所有普通股指数 [P)'LY6F  
all risks 全险；综合险 =-jkp  
All Sales Record for Stock Market 《股票市场成交报告》 |Q:$G!/  
Allied Capital Resources Limited 新联财务有限公司 qgrRH
'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 I_.(&hMn  
allocation letter 拨款信件 x{<WJ|'
B  
allocation of fund 分配款项；预留款项 $7gzu4f  
allocation of profit 利润分配；溢利分配 I z~#G6]M  
allocation warrant 拨款令 a`(6hL3IT  
allotment 分配；配股 '1;Q'-/J  
allotment notice 股份配售通知；配股通知 aWek<Y~+  
allotment of shares 股份分配 @uz&]~+`  
allowable 可获宽免；免税的 yCkfAx8]  
allowable business loss 可扣除的营业亏损 '-3AWBWI1  
allowable expenses 可扣税的支出 !>b>"\b  
allowance 免税额；津贴；备抵；准备金 i`7{q~d=  
allowance for debts 债项的免税额 iaXNf ])?  
allowance for depreciation by wear and tear 耗损折旧免税额 P{5p'g ,  
allowance for funeral expenses 殡殓费的免税额 t,= ta{ a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  Z_F:H@-&  
allowance for repairs and outgoings 修葺及支出方面的免税额 .:Bjs*
 
allowance to debtor 给债务人的津贴 z=<T[Uy  
alteration of capital 资本更改 a#FkoA~M  
alternate trustee 候补受托人 C
yO2Z  
amalgamation 合并 rklr^ e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3;~1rw=$<  
ambit of charges 征税范围；收费范围 o%X_V!B{V  
amended valuation 经修订的估值 `x$d8(1J`#  
American Commodities Exchange 美国商品交易所 >x@]wsj  
American Express Bank Limited 美国运通银行 X!&DKE  
American Stock Exchange 美国证券交易所 %1SA!1>j  
amortization 摊销 aq~hl7MTj  
amount due from banks 存放银行同业的款项 W?~G_4  
amount due from banks abroad 存放海外银行同业的款项 hXM8`iFW5  
amount due from holding companies 控股公司欠款 -h^FSW($-R  
amount due from local banks 存放本港银行同业的款项 Tn2Z{.q$  
amount due to banks 银行同业的存款 ('Wo#3b$  
amount due to banks abroad 海外银行同业的存款 )u]J`.OA  
amount due to holding companies 控股公司存款 4>>{}c!nf  
amount due to local banks 本港银行同业的存款 '|&}rLr:+  
amount due to outport banks 外埠银行同业的存款 w{)*'8oCB  
amount for note issue 发行纸币的款额 f!ehq\K1k  
amount of bond 担保契据的款额 hLGUkG?6G  
amount of consideration 代价款额 kt%9PGw
 
amount of contribution 供款数额 soW
.  
amount of indebtedness 负债款额 )5gcLD/zI  
amount of principal of the loan 贷款本金额 |\@e  
amount of rates chargeable 应征差饷数额 ?{%P9I  
amount of share capital 股本额 5+rYk|*D+k  
amount of sums assured 承保款额 5tHv'@  
amount of variation 变动幅度 OP]=MZP|  
amount of vote 拨款数额 Dk|
S`3  
amount payable 应付款额 (~xFd^W9o  
amount receivable 应收款额 &>0=v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Tk$rwTCl  
analysis 分析 !I]fNTv
<  
ancillary risk 附属风险 W=}l=o!G.  
annual account 周年帐目；周年帐目报表；年度决算；年结 p.TR1BHw  
annual accounting date 年结日期 5p"n g8nR  
annual allowance 每年免税额；年积金；年度津贴；年津 xr?=gY3E;  
annual balance 年度余额 5 g99t$p9  
annual disposable income 每年可动用收入 GZ/.eYE  
annual estimates 周年预算 vmJ1-<G4*  
annual fee 年费 ~6.AE/ow  
annual general meeting 周年大会 >Mj :'  
annual growth rate 年增率；每年增长率 En8-Hc#NC  
annual long-term supplement 长期个案每年补助金 1c&/&6#5  
annual pensionable emolument 可供计算退休金的年薪 Jx1oK  
annual report 年报 6[wej$u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (*7edc"F  
annual return 周年报表；周年申报表；每年报税表格 P~redX=t@  
Annual Return Rules 《周年报表规则》 kU_bLC?>D  
annual review of consumer prices 每年消费物价回顾 \2-!%i,  
annual roll-forward basis 逐年延展方式 kLMg|48fdI  
annual salary 年薪 }cgEC-  
annual statement 年度报表；年度决算表 )52:@=h*l  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 15VOQE5Fl`  
annuitant 年金受益人 cKh
{ s  
annuity 年金 f<9H#S:  
annuity contract 年金合约 flIdL,  
annuity on human life 人寿年金 iHr{ VQ  
antecedent debt 先前的债项 VF!?B>  
ante-dated cheque 倒填日期支票 |!8[Vg^Wh  
anticipated expenditure 预期开支 jC ,f
oqL  
anticipated net profit 预期纯利 wfM$JYfI  
anticipated revenue 预期收入 @!'Pr$`  
anti-inflation measure 反通货膨胀措施 N\=pH{  
anti-inflationary stance 反通货膨胀立场 5!}xl9D  
apparent deficit 表面赤字 pA"x4\s  
apparent financial solvency 表面偿债能力 |4YDvDEJi  
apparent partner 表面合伙人 DF%\1C>  
application for personal assessment 个人入息课税申请书 * gr{{c  
application of fund 资金应用 ?;,s=2  
application to release as liquidator and to destruct the books of accounts and documents P[n`X  
申请免除清盘人职务及毁灭帐簿与文件 3m#v|52oj  
appointed actuary 委任精算师 Z66akr  
appointed auditor 委任核数师；委任审计师 C/"fS#<  
appointed trustee 委任的受托人 w4:S>6X  
appointer 委任人 ]p(+m_F  
apportioned pro rata 按比例分摊 n%I%Kbw  
apportionment 分配；分摊 -Vn9YeH+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c?CwxI_b8  
apportionment formula 分摊方程式 gZ   
apportionment of estate duty 遗产税的分摊 oaHg6
PT!  
appraisal 估价；评估 @Rj&9/\L  
appreciable growth 可观增长 =DvFY]9{  
appreciable impact 显着影响 dl'
pl  
appreciable increase 可观增长 Me yQ`%  
appreciation 增值；升值 vi4u `  
appreciation against other currencies 相对其他货币升值 2al%J%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !Y!Cv %  
appreciation tax 增值税 n*CH,fih:  
appropriation 拨款；拨用；拨付 ylLQKdcL  
appropriation account 拨款帐目 upQ:C>S  
Appropriation Bill 拨款法案 T.d+@ZV<#  
appropriation-in-aid system 补助拨款办法 Q7&Yy25   
approved assets 核准资产 uaNJTob  
approved basket stock 认可一篮子证券 %'"#X?jk1  
approved budget 核准预算 W)1)zOD  
approved charitable donation 认可慈善捐款 LH"MJWOJ  
approved charitable institution 认可慈善机构 l?NRQTG  
approved currency 核准货币；认可货币 7S7gU\qOj  
approved estimates 核准预算 /S$p_7N  
approved estimates of expenditure 核准开支预算 <(6@l@J|6  
approved overseas insurer 核准海外保险人 699z@>$}
 
approved overseas trust company 核准海外信托公司 vI{JBWE,S  
approved pooled investment fund 核准汇集投资基金 W tnZF]1:u  
approved provident fund scheme 认可公积金计划 \o?zL7  
approved provision 核准拨款 x6* {@J&5*  
approved redeemable share 核准可赎回股份 iUi{)xa2  
approved regional stock 认可地区性证券 I$\dT1m$  
approved retirement scheme 认可退休金计划 Ljq/f& c  
approved subordinated loan 核准附属贷款 2JYp.CJv  
arbitrage 套戥；套汇；套利 -. L)-%wIV  
arbitrageur 套戥者；套汇者 as)2ny!u  
arbitrary amount 临时款项 {0q;:
7Bt  
arrangement 措施；安排；协定  8;4vr@EV  
arrears 欠款 p H5IBIf'  
arrears of pay 欠付薪酬 S+R<wv,6  
arrears of revenue 逾期未收税款；逾期未收的帐项 vpFN{UfD  
articles of association 组织章程；组织细则；组织章程细则 j,80EhZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OwwH 45  
ascertainment of profit 确定利润 \bCm]wR  
"Asia Clear" “亚洲结算系统” }5RfY| ;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i^G/)bq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J<p<5):R;  
Asian Development Fund [ADF] 亚洲发展基金 '(5 &Sj/C  
Asian dollar bond 亚洲美元债券 z) yUBcq  
Asian dollar market 亚洲美元市场 A5!jrSyv  
Asian dollar rate 亚洲美元利率 p \; * :  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 HDIB GG~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8js5/G+  
asked price 沽盘；喊价；索价；卖方报价 Z=sy~6m+v  
assessable income 应评税入息 $R2T)  
assessable loss 应评税亏损 ta> g:  
assessable profit 应评税利润 ;tf1#6{  
assessable value 应评税值 gd]vrW'wj  
assessed profit 估定利润 2*vOo^f  
assessed value 经评估价值 VjtI1I  
assessment 评税；评定；估价；评税单 xH;qJRHa  
assessment number 评税编号；估价编号 i@6MO'y  
assessment of additional tax 补加税评税 xQ>c.}J/i  
assessment of performance 业绩评估；实绩评价 Dn) =V.  
Assessor 评税主任 &9$0v"`H  
asset price bubbles 资产价格泡沫 Ox8dnPcx  
asset-backed securities 具资产保证的证券 B~cq T/\?  
assets accretion 资产增值 p.n]y=o.)  
assets and liabilities 资产与负债 F:%= u =  
assets betterment statement 资产递增表；资产改进表 j2cLb  
assets lending 实物放款；有抵押贷款 <P'^olQ  
assets of the company passing on the death 死者去世时转移的公司资产 df nmUE  
assets pledged as security for liabilities 用作负债抵押的资产 D
IB Az s  
assets portfolio 资产投资组合 =$}P'[V  
assets price 资产价格 b=9(gZ 9  
assets quality 资产质素 |VB}Kv  
assets realization 资产变现 `)`_G!a  
assets refinancing arrangement 资产再集资安排 D%LqLLD  
assets securitization 资产证券化 6dV@.(][a  
assets situated outside Hong Kong 在香港以外地方的资产 xrA(#\}f$  
assets stripping 削减资产；拆卖资产  .LEQ r)  
assets value 资产值 Bz_['7D  
assignee 承让人 1.o-2:]E  
assignment 转让；转让书；转让契 }
;+'  
assignment of interest 权益转让 >Gk<[0U  
assignment of letters patent and trade mark 专利证书及商标转让 +Q_X,gZ  
assignment of property 物业转让；物业转让书 %/,PY>:|  
assignment right 转让权 "6~pTHT  
assignor 转让人 aa_&WHXkt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 hQ i[7r($8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 y%|nE((  
associate member 附属会员 &O#a==F!(  
associated body corporate 相联法人团体 yv9~  
associated company 相联公司；联属公司 n]}+ :  
associated corporation 相联法团 UIvTC S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n4 KiC!*i0  
公认会计师公会〔英国〕 -WB?hmx  
Association of Futures Exchange Brokers 香港期货经纪协会 QBR
9BR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )?%FU?2jrn  
association of underwriters 承保人组织 Z_iu^Q  
assumption of control 接管 #-'=)l}i1A  
assurance 担保；保险；转易；转易书 =jkC]0qx  
assurance of interest 权益的转易 aj20, w  
at 19XX price 按一九ＸＸ年价格计算 R)I 8 )  
at a discount 按赔价计算；按贴水价格计算；打折扣 X8ev uN  
at a premium 按溢价计算；按升水价格计算 82~UI'f \  
at call 通知付款；按通知 vPR1 TMi>  
at constant market price 按固定市价计算 MfJk`-%~  
at constant price 按固定价格计算 Xf:CGR8_  
at cost 按成本计算 r9uY?M  
at current market price 按当时市价计算；按现时市价计算 Gs7mO  
at current price 按当时价格计算；按现时价格计算 Mw?nIIu(@  
at factor cost 按要素成本计算；按生产要素成本计算 C0jmjZ%w@  
at money-of-the-day price 按付款当日价格计算 uwj/]#`  
at or better 按指定或较佳价位〔买卖指令〕 wHBkaPO!  
at par 按面值计算；平价 =9\=5_V  
at sight 见票即付 uw LT$  
at the close 按收市盘 Y`LZ/Tgk  
at the opening 按开市盘 ~{n_rKYV  
attestation 见证；见证条款 UQ$dO2^  
at-the-money option 平价期权 m1gJ"k6 `j  
attorney 受权人；受托代表人 :)c >
5  
attornment 新拥有人承认书 YdV5\!  
attributable profit 可归属利润 j^1T3 +  
attributable share value 可归属股份价值 tRS^|??  
Auckland Stock Exchange 奥克兰证券交易所 Ve2z= 6(  
auction 拍卖 ,YSQog  
auctioneer 拍卖商 'P)xY-15  
audit 审计；核数 }Tu_?b`RUm  
Audit Commission 审计署 n #p6i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Gc~A,_(  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 8!TbJVR  
audit review 帐目审查 2K.. ;A$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #dqZdj@  
audited account 审计帐目；经审计的帐目 HLN rI0  
audited annual account 经审计的周年帐目 29Kuq;6  
audited balance sheet 经审计的资产负债表 x1/Usupi  
auditor 核数师；核数主任；审计师 4.,e3  
auditor's certificate 核数师证明书；审计师证明书 L(PJ9wjkD  
auditor's report 核数师报告；审计师报告 1UJ(._0hR  
Aussie bond 澳元债券 vPi\ vU{  
austerity budget 紧缩预算 ( ]AErz+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #"O9\X/B
 
Australia All Ordinaries Index 澳洲所有普通股票指数 O!d^v9hM,  
Australian Dollar [AUD] 澳元 x-nwo:OA  
Australian Options Market 澳大利亚期权市场 9'3bzhT$  
Australian Securities Commission 澳洲证券事务监察委员会 +DF<o U~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `tVBV:4\  
Australian Stock Exchange 澳大利亚证券交易所 7V4iPx  
Austrian Schilling [ATS] 奥地利先令 MCurKT<pQ  
authentication 认证；鉴证 1ScfX\F=  
authority to purchase 委托购买证；委购书 BNyDEFd  
authorization 认可；核准；授权；授权书 nv{ou[vQ  
authorization by direction 指示授权 L -b~#  
authorization by instruction 指令授权 u,PrEmy-  
authorization by warrant 令状授权 CUnZ}@?d  
authorization of unit trust 单位信托的认可 H5,{Z  
authorized agent 指定代理人 =V"ags  
authorized capital 法定资本 L FHyiIO  
authorized clerk 出市员 [dk|lkj@u\  
authorized dealer 认可交易商 B6 x5E  
authorized financial institution 认可财务机构 {AO3o<-h  
authorized fund 认可基金 |QAmN>7U  
authorized fund house 获授权的基金公司；认可基金公司 8<^[xe  
authorized institution 认可机构 zO2<Igb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %p/Qz|W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 nkS6A}i3o  
authorized insurer 获授权保险人；获认可承保人 3dcZ1Yrn  
authorized investment 特准投资项目 5`^"<wNI  
authorized person 获授权人 8ji!FZf  
authorized representative 获授权代表 ,G"?fQ7zR  
authorized share capital 法定股本 m]Z+u e  
automated quotation system 自动报价系统 -hQ=0h~\B.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7vNS@[8  
自动交易系统〔香港期货交易所有限公司〕 T(a*d7  
automatic adjustment mechanism 自动调整机制 O_-.@uo./(  
automatic adjustment system 自动调整系统 O~">-'f  
Automatic Clearing House 自动票据交换所 klT6?'S  
automatic exchange rates accumulation system 自动化汇率累集系统 PgB=<#9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 h6)hZ'zV  
automatic teller machine [ATM] 自动柜员机 qlPjz*<h"H  
autopay 自动转帐 r;O{et't7y  
available assets 可用资产 qf2{Te1  
available fiscal reserve 现存财政储备 [mw#a9  
available profit 可用利润 xW/JItF  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5c{=/}Y  
average 平均；平均数；海损 ++R-
_oQ  
average basic salary 平均基本薪金 E4}MvV=  
average consumer expenditure 平均消费开支；一般消费开支 4d!&.Qo9  
average cost 平均成本 A~*Wr+pv  
average cost of land production 增辟土地平均成本 sFSrMI#R  
average daily turnover 平均每日成交额 vIN6W  
average daily wage rate 平均每日工资率 )lB-D;3[_  
average expenditure pattern 平均开支模式 zLOmtZ(['  
average growth rate 平均增长率 ,m3AVHa*G  
average net fixed assets 固定资产平均净值 5w}xjOYIjV  
average of relatives 相对价格平均数 -|
J?-  
average price 平均价格 :eHh }  
average propensity to consume 平均消费倾向；一般消费倾向 \M:,Vg  
average propensity to save 平均储蓄倾向；一般储蓄倾向 rvw1'y  
average rate 平均率 z]Ql/AK  
average revenue 平均收入；平均收益 ?B@hCd)  
average stock 平均库存；平均存货 qbqJ1^!6R  
average yearly rent 平均年租 8 Sl[&  
avoidance of double taxation 避免双重课税 0<nKB}9  
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 ]Y;$~qQ  
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