一些有用的会计术语(也不知道发的地方对不对)A

A: Rk$7jZdTf  
A share Ａ股；甲类股份 jFSR+mP!  
abatement of tax 减税；减扣免税额 -)A:@+GF  
ABN AMRO Bank N.V. 荷兰银行 uYC^&siS<s  
above-the-line expenditure 线上项目支出；经常预算支出 i~!g9o(  
above-the-line receipt 线上项目收入；经常预算收入 yFE0a"0y  
ABSA Asia Limited 南非联合亚洲有限公司 N8sT?  
absolute change 绝对数值变更 > X~\(|EM  
absolute expenditure 实际开支 "*lx9bvV_  
absolute guideline figure 绝对准则数字 ZU\$x<,  
absolute interest 绝对权益 JsY,Q,D q  
absolute order of discharge 绝对破产解除令 Ws2q/[\oz  
absolute profit margin 绝对利润幅度 m#+0m!  
absolute value 实值；绝对值 0#|Jhmv-zL  
absolutely vested interest 绝对既得权益 Q2fxsa[  
absorbed cost 已吸收成本；已分摊成本 t>[QW`EeP  
absorption 吸收；分摊；合并 RXXHg  
absorption rate 吸收率；摊配率；分摊率 dDcQSshL  
ACB Finance Limited 亚洲商业财务有限公司 &8VH m?h  
acceptable form of reciprocity 合理的互惠条件 !)M}(I}  
acceptable rate 适当利率；适当汇率 pMU\f  
acceptance agreement 承兑协议 KXWcg#zFY  
acceptance for honour 参加承兑 [}L?EM  
acceptor 承兑人；接受人；受票人 0:{W t  
acceptor for honour 参加承兑人 Bc=(1ty)  
accident insurance 意外保险 wSR|uh  
Accident Insurance Association of Hong Kong 香港意外保险公会 U][E`[m#  
accident insurance scheme 意外保险计划 l+;S$evY  
accident year basis 意外年度基准 Au2^ T1F  
accommodation 通融；贷款 +w0Wg.4V  
accommodation bill 通融票据；空头票据 Ana[>wSZO@  
accommodation party 汇票代发人 -@AhJY.  
account balance 帐户余额；帐户结余 `^#Rwn#  
account book 帐簿 o[;P@F  
account collected in advance 预收款项 r\m{;Z#LJm  
account current book 往来帐簿 ,2AulX1  
account of after-acquired property 事后取得的财产报告 ~<1s[Hu  
account of defaulter 拖欠帐目 'iMzp]V;  
account payable 应付帐款 +*.*bo  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 dv. 77q  
account receivable 应收帐款 TOiLv.Dor  
account receivable report 应收帐款报表 qO@vXuul,  
account statement 结单；帐单；会计财务报表 [n9l[dN  
account title 帐户名称；会计科目 lBP?7`U  
accountant's report 会计师报告 SFg4}*"C/  
Accountant's Report Rules 会计师报告规则 imOIO[<;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9Qyc!s`  
Accounting Arrangements 《会计安排》 l>*X+TpA,  
accounting basis 会计基础 L|[i<s;  
accounting by Official Receiver 破产管理署署长呈交的帐目 Od.@G~  
Accounting Circular 《会计通告》 +}jzge"  
accounting class 会计类别 /`cy4<  
accounting date 记帐日期；会计结算日期 QMMpB{FZ`o  
accounting for money 款项核算 qkfof{z  
Accounting Officer 会计主任 smCACQ$(  
accounting period 会计报告期；会计期 gwB,*.z  
accounting policy 会计政策；会计方针 _JC*4  
accounting practice 会计惯例 s(_z1  
accounting principle 会计准则 ?g1eW q&  
accounting record 会计记录 t__f=QB/  
accounting report 会计报告 8jCho  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9DBX.|  
Accounting Society of China 中国会计学会 Y*xgY*K  
accounting statement 会计报表 ,DEq"VW_  
accounting system 会计制度；会计系统 .BxI~d^  
accounting transaction 会计事项；帐务交易 <.`i,|?MHS  
accounting treatment 会计处理 9@1n:X  
accounting year 会计年度 J_F\cM   
accretion 增值；添加 E+y_te^+b  
accrual 应计项目；应累算数目 p;4
FZ$  
accrual basis 应计制；权责发生制 |X{j^JP5  
accrual basis accounting 应计制会计；权责发生制会计 C.4(8~Y=~  
accrue 应累算；应计 :U\*4l
 
accrued benefit 应累算利益 |kmP#`P~  
accrued charges 应计费用 Jk{SlH3'  
accrued cumulative preference share dividend 应累算的累积优先股股息 Gd!_9S`68  
accrued expenses 应累算费用 km>ZhsqD  
accrued interest payable 应付利息；应计未付利息 /Ey%aA4v  
accrued interest receivable 应收利息；应计未收利息 =U84*HAv  
accrued right 累算权益 $`OyGeq"T  
accruing profit 应累算的利润 d/GSG%zB
 
accumulated fiscal reserve 累积财政储备 @o[ZJ4>*  
accumulated profit 累积利润；滚存溢利 m 70r'b]  
accumulated reserve 累积储备 Z6B$\Q5Od  
accumulation of surplus income 累积收益盈余 R1JD{  
acquired assets 既得资产 ~v&Q\>'  
acquisition 收购；购置；取得 B\D)21Ik}%  
acquisition cost 购置成本 }^I3
6$\  
acquisition expenses 购置费用 o4: e1  
acquisition of 100% interest 收购全部股权 548L^"D  
acquisition of control 取得控制权 /%&5Iq\:vA  
acquisition of fixed assets 购置固定资产 6[t(FcS  
acquisition of shell “买壳” 7 @\i5  
acquisition price 收购价 p` ~=
v4;b  
act of God 天灾 *X3wf`C?  
acting partner 执事合伙人 t=lDN'\P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 w[a(I}x  
active partner 积极参与的合伙人 5_A*IC]  
active trading 交投活跃 N/>:})dav  
actual circulation 实际流通 ~!ei]UP  
actual cost 实际成本 "wH(tk4  
actual expenditure 实际开支；实际支出 x7B;\D#`i/  
actual income 实际入息；实际收入；实际收益 JCxQENsVqB  
actual market 现货市场 cZ%tJ(&\7X  
actual price 现货价；实际价格 R|@~<*  
actual profit 实际利润 idHI)6!  
actual quotation 实盘；实际价位；实际报价 o5/BE`VD5c  
actual year basis 按实际年度计算 I_#5gq  
actuals 实货 xd `MEOY  
actuarial investigation 精算调查 3'p1m`8  
actuarial principle 精算原则 3LyNi$`f  
actuarial report 精算师报告 t=eI*M+>h  
Actuarial Society of Hong Kong 香港精算学会 h@JX?LzZS  
actuarial valuation 精算师估值 N_Ezp68Fp  
actuary 精算师 7r:&%?2:g  
ad referendum agreement 暂定协议；有待覆核的协定 |FFz $'8)  
ad valorem duty 从价税；按值征税 BN(=LQ2["  
ad valorem duty system 从价税制 ;E{jn4B'  
ad valorem fee 从价费 7Z9'Y?[m  
ad valorem tariff 从价关税 yC ?p,Ci,  
additional allowance 额外免税额  G>?kskm  
additional amount for unexpired risk 未过期风险的额外款额 V~jp  
additional assessable profit 补加应评税利润 ,XscO7  
additional assessment 补加评税 N, u]2,E  
additional commitment 额外承担 {oOUIP  
additional commitment vote 额外承担拨款 $+2QbEk&-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >/RFff]Fh0  
additional dependent parent allowance 供养父母额外免税额 E el*P M  
additional provision 额外拨款 S~r75] "  
additional stamp duty 附加印花税 .dYv.[?hL  
additional tax 补加税罚款；补加税款 5{W A
w !  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 erv94acq  
adjudged bankrupt 被裁定破产 nN.Gn+Cl  
adjudicated bankrupt 裁定破产人 l(x0d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Zs|Ga,T  
adjudication of bankruptcy 裁定破产；宣告破产 ]Vj($O:  
adjudication of insolvency 裁定无力偿还债务 @=z.^I30  
adjusted actual 经调整的实数；调整后的实数 wIAH,3!  
adjusted current assets 经调整的流动资产；调整后的流动资产 !m))Yp-"H  
adjusted figure 经调整的数字；调整后的数额 Tei2[siA5  
adjusted liabilities 经调整的负债；调整后的负债 q%M~gp1  
adjusted loss 经调整的亏损；调整后的亏损 W'Ew!]Q3  
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 bD/ZKvg  
adjusted profit 经调整的利润；调整后的利润 #B <%  
adjusted surplus 经调整的盈余额；调整后的盈余额 -Sh&x  
adjusted value 经调整的价值；调整后的价值 2\&3x}@  
adjustment 调整；修订；理算〔保险〕 s[eSPSFZ  
adjustment centre 调剂中心 Q%~BD@Io  
adjustment lag 调整过程的时间差距；调整时差 67/\0mV:~  
adjustment mechanism 调整机制 xC5Pv">  
adjustment of loss 亏损调整 / j "}e_Q  
adjustment process 调整过程；调整程序 [< g9jX5  
adjustment range 调整幅度 *[i49X&rd  
administered exchange rate 受管制汇率 5"G-r._  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Nk7=[y#z  
administration expenses 行政费用 u,:hT] ~+  
administration fee 手续费；行政费 GL>YJ%  
administration in bankruptcy 破产管理 Yx,E5
}-  
administration order 遗产管理令 _'G'>X>}WU  
administrator 管理人；遗产管理人 G3
y8M|:  
administrator of the estate 遗产管理人 R<I#. KD  
admission of debt 债项承认书 DC_uh  
admission of proof 接纳债权证明 `e;r$Vpd_  
advance 放贷款项；垫付款项；预支款项；预付款项 *otgI"y\  
advance account 暂支帐目；预付款帐户 H;<>uELie  
advance compensation 预付补偿金 `zq+Xl  
advance from shareholder 股东垫款 z{ M2tLNb  
advance pending reimbursement 预支以待日后付还 K2Ro0  
advanced economy 先进经济体系 D=%1?8K  
advancement 预付；预付财产 ^uG^>Om*  
advances warrant 垫款令 ]Ue aXwaU  
advancing 贷出 IDf\!QGx  
adverse balance 逆差 }'}n~cA.{  
adverse exchange 逆汇 %${$P+a`D  
advertisement addressed to shareholders 在报章刊登的致股东通告 /Q)I5sL@E  
advice for collection 托收通知书 `<~=6H  
advice of drawing 提款通知书；汇票通知书 ~}{_/8'5  
advice of payment 付款通知 PP\ bDEPy  
Advisory Committee [Securities and Futures Commission] -Op^3WWyY  
谘询委员会〔证券及期货事务监察委员会〕 jPo,mz&^  
Advisory Committee on Diversification 经济多元化谘询委员会 S8kzAT  
affidavit 誓章；遗产申报誓章 dPpJDY0  
affidavit of no receipt 述明无收款的誓章 $8(QBZq  
affiliate 联号；联营公司；附属公司 a_0I)' ?  
affiliated company 附属公司；联号；联营公司 w2s06`g  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 u^MRKLn  
affordability 负担能力 0#=xUk#LP`  
African Development Bank [AfDB] 非洲开发银行 dg~lz80  
after-acquired property 事后取得的财产 WC=d@d)M  
after-hours dealing 市后交易 Vh;|qF 9  
after-tax profit 税后盈利；税后利润；税后溢利 vm;%713#1  
agency agreement 代理协议 n8)&1 q?V  
agency expenses 代理机构的开支 yEjiMtQll]  
agency fee 代理费 \p.yR.  
Agency Law 《代理法》 >l%8d'=Jl  
agent 代理人；承销人 w-R.)  
agent of company 公司代理人 zjow %  
agent's fee 代理人费；经纪费 ->?tB1}^  
aggregate 总计；总数；总体数字 J2 )h":2  
aggregate amount 总款额；总额 ?%~^PHgZ|  
aggregate assets and liabilities 总体资产与负债 L#'XN H"  
aggregate at constant price 按固定价格计算的总体数字 Gt?l 2s  
aggregate demand 总需求 32HF&P+0%  
aggregate gross position 总持仓量 .`_iWfK  
aggregate limit 总限额 .vy@uT,
 
aggregate of salaries tax 合计薪俸税 8!.V`|@lt  
aggregate performance 总体表现；总体业绩 |By[ev"Kh%  
aggregate supply 总体供应 %,~\,+NP  
aggregate surplus 总盈余 $mAC8a_Zu  
aggregate total 整体总额 iFI+W<QR  
aggregate value 总值；合计价值 f@J
rbg  
aggregated basis 合计基准 RR:%"4M  
aggregated net chargeable income 合计应课税入息实额 mj9sX^$dE  
aggregation 合并计算；合计；总和 XC;Icr)  
aggregation of incomes of husband and wife 夫妇入息合并计算 gjz-CY.hz  
aggregation of property 财产的总和 _()1"5{  
agio 差价；贴水 g-UCvY I  
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》 9M($_2,44  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <)!,$]S  
《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》 <"K*O9nst  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z7sDaZL?_  
《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》 z k}AGw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment j%y{d(Q4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 g"|>^90  
agreement for a settlement 授产协议 FP=27=  
agreement for assignment 转让协议 L~;(M6Jp  
agreement for sale 售卖协议；买卖协议 rOE: ap|KL  
agreement for sale and purchase 买卖协议 *k8?$(  
agreement for the payment of interest 支付利息协议 6@8t>"}  
agreement for the repayment of money 还款协议 O<V 4j,  
agreement of reinsurance 再保险协议 %1jcY0zEQ  
Agricultural Bank of China 中国农业银行 pZ\7!rON  
air passenger departure tax 飞机乘客离境税 ~ffT
}q7^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R)*DkL!  
airport tax 机场税 -L]-u6kC[  
alcohol duty 酒精税 9)W &yi  
alienation 让与；让渡；转让 OqciZ@#5n  
alimony 生活费；赡养费 x>##qYT  
All Ordinaries Index [AOI] 所有普通股指数 _ {wP:dI "  
all risks 全险；综合险 )kI**mI}  
All Sales Record for Stock Market 《股票市场成交报告》 7p]Izx8][  
Allied Capital Resources Limited 新联财务有限公司 U'9z.2"}9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >l AtfN='  
allocation letter 拨款信件 w$9LcN  
allocation of fund 分配款项；预留款项 <,GVrVH=t"  
allocation of profit 利润分配；溢利分配 3Ji$igL  
allocation warrant 拨款令 g6lWc@]F  
allotment 分配；配股 AnX<\7bc}  
allotment notice 股份配售通知；配股通知 g;p} -=  
allotment of shares 股份分配 ARf{hiV6Wt  
allowable 可获宽免；免税的 'n-y*f  
allowable business loss 可扣除的营业亏损 UQ0<sI=  
allowable expenses 可扣税的支出 7XyCl&Dc:  
allowance 免税额；津贴；备抵；准备金 X|Y(*$?D7  
allowance for debts 债项的免税额 LOi}\O8  
allowance for depreciation by wear and tear 耗损折旧免税额 }]mxKz  
allowance for funeral expenses 殡殓费的免税额 wz69Yw7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :zKMw=  
allowance for repairs and outgoings 修葺及支出方面的免税额 njX$?V   
allowance to debtor 给债务人的津贴 B T"
R"w  
alteration of capital 资本更改 4RtAwB  
alternate trustee 候补受托人 7LrmI~P  
amalgamation 合并 b\`S[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `a MU2  
ambit of charges 征税范围；收费范围 9>9EZ?4m  
amended valuation 经修订的估值 fM"*;LN!N  
American Commodities Exchange 美国商品交易所 ]"{
8"+x  
American Express Bank Limited 美国运通银行 W +ER'lX  
American Stock Exchange 美国证券交易所 jmkOu
5@  
amortization 摊销 dV'EiNpf  
amount due from banks 存放银行同业的款项 *QiQ,~Ep  
amount due from banks abroad 存放海外银行同业的款项 rfEWh Vy(}  
amount due from holding companies 控股公司欠款 -GCo`PR?b  
amount due from local banks 存放本港银行同业的款项 / 'qoKof  
amount due to banks 银行同业的存款 9)'f)60^  
amount due to banks abroad 海外银行同业的存款 lh"*$.j-  
amount due to holding companies 控股公司存款 c'eZ-\d{  
amount due to local banks 本港银行同业的存款 _;;Zz&c  
amount due to outport banks 外埠银行同业的存款 %;dj6):@  
amount for note issue 发行纸币的款额 m]AT-]*f  
amount of bond 担保契据的款额 edq,:  
amount of consideration 代价款额 OQKeU0v  
amount of contribution 供款数额 rT/r"vr  
amount of indebtedness 负债款额 PZusYeV8b  
amount of principal of the loan 贷款本金额 + tMf&BZ  
amount of rates chargeable 应征差饷数额 Q&I`uS=F  
amount of share capital 股本额 `nl n@ ;  
amount of sums assured 承保款额 TMj;NSc3  
amount of variation 变动幅度 I
!S Eb  
amount of vote 拨款数额 !>`Fg>uy  
amount payable 应付款额 JaRsm'SIk~  
amount receivable 应收款额
n^T,R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kUgfFa#_  
analysis 分析 V3t#kv  
ancillary risk 附属风险 @GFB{ ;=  
annual account 周年帐目；周年帐目报表；年度决算；年结 Y"MHs0O5>  
annual accounting date 年结日期 l,4O  
annual allowance 每年免税额；年积金；年度津贴；年津 ~x9]?T  
annual balance 年度余额 zd=O;T;.  
annual disposable income 每年可动用收入  @;bBc  
annual estimates 周年预算 ]oB
~8d  
annual fee 年费 ]h,rgO;  
annual general meeting 周年大会 :h{uZ,#Gi  
annual growth rate 年增率；每年增长率 Q
- |Y  
annual long-term supplement 长期个案每年补助金 s;Gd`-S>d  
annual pensionable emolument 可供计算退休金的年薪 u##th8h4U  
annual report 年报 3O/#^~\'hW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l&qnqmW<  
annual return 周年报表；周年申报表；每年报税表格 y'K2#Y~1e  
Annual Return Rules 《周年报表规则》 Z]]Ur  
annual review of consumer prices 每年消费物价回顾
!,
m  
annual roll-forward basis 逐年延展方式 gQ>kDl^$Ls  
annual salary 年薪 HYfGu1j?X  
annual statement 年度报表；年度决算表 m[B#k$  
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 @vt.Db  
annuitant 年金受益人 EsMX#1>/m  
annuity 年金  -BSdrP|  
annuity contract 年金合约 Oo|PZ_P  
annuity on human life 人寿年金 Ur(R[*2bx  
antecedent debt 先前的债项 r0XEB,}  
ante-dated cheque 倒填日期支票 2jFuF71  
anticipated expenditure 预期开支 u S1O-Q>  
anticipated net profit 预期纯利 }xk(aM_  
anticipated revenue 预期收入 3#>W\_FY*D  
anti-inflation measure 反通货膨胀措施  oBkhb  
anti-inflationary stance 反通货膨胀立场 sE pI)9  
apparent deficit 表面赤字 !ajBZ>Q  
apparent financial solvency 表面偿债能力 `5IrV&a  
apparent partner 表面合伙人 i41~-?Bc  
application for personal assessment 个人入息课税申请书 OM*c7&  
application of fund 资金应用 4 O!2nP  
application to release as liquidator and to destruct the books of accounts and documents Tnp P'  
申请免除清盘人职务及毁灭帐簿与文件 G](4!G&  
appointed actuary 委任精算师 hO=L|BJ?I  
appointed auditor 委任核数师；委任审计师 .5(YL8d  
appointed trustee 委任的受托人  K& #il  
appointer 委任人 t*gZcw5 r  
apportioned pro rata 按比例分摊 .S/5kLul  
apportionment 分配；分摊 o.{W_k/n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D:1@1Jr  
apportionment formula 分摊方程式 =&bI-  
apportionment of estate duty 遗产税的分摊 & o5x  
appraisal 估价；评估 l-+=Yk!X  
appreciable growth 可观增长 m2j&0z  
appreciable impact 显着影响 x}+zhRJ  
appreciable increase 可观增长 kFn/dQ4|  
appreciation 增值；升值 %F;B
L8d
  
appreciation against other currencies 相对其他货币升值 MuoE~K2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <\^0!v  
appreciation tax 增值税 QqA=QTZ}  
appropriation 拨款；拨用；拨付 v'W{+>.  
appropriation account 拨款帐目 lP F326e  
Appropriation Bill 拨款法案 i2,4:M)CV  
appropriation-in-aid system 补助拨款办法 1RRE{]2v#  
approved assets 核准资产 Y![Q1D!  
approved basket stock 认可一篮子证券 XQ#K1Z  
approved budget 核准预算 ^65I,Z"  
approved charitable donation 认可慈善捐款 SMEl'y  
approved charitable institution 认可慈善机构 ]`/>hH>+~9  
approved currency 核准货币；认可货币 xb,XI/
 
approved estimates 核准预算 k]~o=MLmj  
approved estimates of expenditure 核准开支预算 } oPO`  
approved overseas insurer 核准海外保险人 K^u,B3
 
approved overseas trust company 核准海外信托公司 V`Cyx^P  
approved pooled investment fund 核准汇集投资基金 tbFAVGcAM  
approved provident fund scheme 认可公积金计划 DB/~Z  
approved provision 核准拨款 q/#e6;x  
approved redeemable share 核准可赎回股份 4q}+8F`0F  
approved regional stock 认可地区性证券 @J[@Pu O  
approved retirement scheme 认可退休金计划 :@(('X(".  
approved subordinated loan 核准附属贷款 gP2zDI   
arbitrage 套戥；套汇；套利 tT}b_r7h(1  
arbitrageur 套戥者；套汇者 jn<?,UABD  
arbitrary amount 临时款项 uX_H;,n  
arrangement 措施；安排；协定 o(*\MTt?  
arrears 欠款 `6Bx8CZ'I  
arrears of pay 欠付薪酬 x4MmBVqp  
arrears of revenue 逾期未收税款；逾期未收的帐项 5h5izA'0'  
articles of association 组织章程；组织细则；组织章程细则 v e&d"8+]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r9[S%Def  
ascertainment of profit 确定利润 Z`Y&cKsn  
"Asia Clear" “亚洲结算系统” ,md_eGF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !HY^QK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 YuK+N  
Asian Development Fund [ADF] 亚洲发展基金 [G<ga80  
Asian dollar bond 亚洲美元债券 yw^P
ok5.  
Asian dollar market 亚洲美元市场 n1s
YD6u<&  
Asian dollar rate 亚洲美元利率 3l{V:x!9@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ${f<}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d^C@5Pd <  
asked price 沽盘；喊价；索价；卖方报价 J @Hg7Faz  
assessable income 应评税入息 6'^_*n  
assessable loss 应评税亏损 ~gDYb#p  
assessable profit 应评税利润 F.[%0b E  
assessable value 应评税值 lLD
#|T3  
assessed profit 估定利润 \V? .^/  
assessed value 经评估价值 mY"7/dw<v  
assessment 评税；评定；估价；评税单 8A>OQR  
assessment number 评税编号；估价编号 #l=yD]tPU  
assessment of additional tax 补加税评税 O$*lPA[  
assessment of performance 业绩评估；实绩评价 h^Wb<O`S  
Assessor 评税主任 zI`I Q  
asset price bubbles 资产价格泡沫 [:8\F#KW  
asset-backed securities 具资产保证的证券 19E(Hsz  
assets accretion 资产增值 ^O07GYF  
assets and liabilities 资产与负债 r,6~%T0  
assets betterment statement 资产递增表；资产改进表 k@4N7}  
assets lending 实物放款；有抵押贷款 }y(t')=9  
assets of the company passing on the death 死者去世时转移的公司资产 IW~R{ ]6  
assets pledged as security for liabilities 用作负债抵押的资产 TM)INo^  
assets portfolio 资产投资组合 $vs],C"pX  
assets price 资产价格 ;UQGi}?CD  
assets quality 资产质素 fap`;AuwK  
assets realization 资产变现 r w?wi}}gn  
assets refinancing arrangement 资产再集资安排 6jq*lnA%  
assets securitization 资产证券化 aU!}j'5Q  
assets situated outside Hong Kong 在香港以外地方的资产 ^ZwZz
e:2  
assets stripping 削减资产；拆卖资产 c!EA>:;(<  
assets value 资产值 tOIqX0dWd  
assignee 承让人 on_h'?2  
assignment 转让；转让书；转让契 3#7V1  
assignment of interest 权益转让 r2-iISxg+  
assignment of letters patent and trade mark 专利证书及商标转让 nBy-/BU&  
assignment of property 物业转让；物业转让书 E
'08'8y  
assignment right 转让权 )U&9d   
assignor 转让人 yE:y[k0E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |E8sw a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2js/>L0  
associate member 附属会员 Ac:`xk<  
associated body corporate 相联法人团体 UqK.b}s  
associated company 相联公司；联属公司 ]s\r3I]  
associated corporation 相联法团 z 
!K2UTX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =pL$*`]?  
公认会计师公会〔英国〕 p6DI7<C<H  
Association of Futures Exchange Brokers 香港期货经纪协会 |AYii-g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +Mo4g2W  
association of underwriters 承保人组织 S;~eI8gQ"  
assumption of control 接管 4Mt3<W5  
assurance 担保；保险；转易；转易书 )N.3Q1g-  
assurance of interest 权益的转易 0L}`fYf  
at 19XX price 按一九ＸＸ年价格计算 TU|#Pz7n-Z  
at a discount 按赔价计算；按贴水价格计算；打折扣 2F4<3k!&  
at a premium 按溢价计算；按升水价格计算 WtOjPW  
at call 通知付款；按通知 g}_2T\$k  
at constant market price 按固定市价计算 %1?t)Bg  
at constant price 按固定价格计算 Z(MZbzY7Hq  
at cost 按成本计算 CFpBosoFt^  
at current market price 按当时市价计算；按现时市价计算 j.=:S;  
at current price 按当时价格计算；按现时价格计算 9Yt|Wj  
at factor cost 按要素成本计算；按生产要素成本计算 T`#nn|  
at money-of-the-day price 按付款当日价格计算 yYz{*hq  
at or better 按指定或较佳价位〔买卖指令〕 |`T7}U  
at par 按面值计算；平价 -.D?Z8e  
at sight 见票即付 v=k+MvX  
at the close 按收市盘 i}m'#b  
at the opening 按开市盘 d{fd5jv;  
attestation 见证；见证条款 lR?y tIY  
at-the-money option 平价期权 !tq]kKJ3:  
attorney 受权人；受托代表人 5226&N  
attornment 新拥有人承认书 :8yebOs   
attributable profit 可归属利润 ex>7f%\  
attributable share value 可归属股份价值 9\8ektq}Z  
Auckland Stock Exchange 奥克兰证券交易所 V(ELrjB0  
auction 拍卖
xlv(PVdn  
auctioneer 拍卖商 Gu$/rb?  
audit 审计；核数 cH_qHXi[G  
Audit Commission 审计署 +`d92Tz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |f_'(-v`E  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 c.>f,vtcn  
audit review 帐目审查 >Na.C(DZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &M|rRd~*  
audited account 审计帐目；经审计的帐目 u62H+'k}F  
audited annual account 经审计的周年帐目 -Q? i16pM  
audited balance sheet 经审计的资产负债表 [n"eD4)K|  
auditor 核数师；核数主任；审计师 Xt$qjtVM  
auditor's certificate 核数师证明书；审计师证明书 6wp1jN  
auditor's report 核数师报告；审计师报告 ?mNB:-Q  
Aussie bond 澳元债券 ilL%  
austerity budget 紧缩预算 N@thew
t|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Kbu>U{'  
Australia All Ordinaries Index 澳洲所有普通股票指数 <X*oW".  
Australian Dollar [AUD] 澳元 , Q0Y} )  
Australian Options Market 澳大利亚期权市场 ?`+VWa[,e  
Australian Securities Commission 澳洲证券事务监察委员会 \GEz.Vb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :!Ci#[g  
Australian Stock Exchange 澳大利亚证券交易所 Kw-<o!~  
Austrian Schilling [ATS] 奥地利先令 d9[j4q_  
authentication 认证；鉴证 k]ZE j/y~  
authority to purchase 委托购买证；委购书 ;1&"]N%  
authorization 认可；核准；授权；授权书 ! $JX3mP  
authorization by direction 指示授权 gP>pbW_  
authorization by instruction 指令授权 C@a I*+@-"  
authorization by warrant 令状授权 Ou
[`)|>  
authorization of unit trust 单位信托的认可 .>W [  
authorized agent 指定代理人 R+!U.:-yz  
authorized capital 法定资本 4b<|jVl\  
authorized clerk 出市员 W3~u J(  
authorized dealer 认可交易商 cW^LmA  
authorized financial institution 认可财务机构 ^_#wo
"  
authorized fund 认可基金 YeCnk:_ kg  
authorized fund house 获授权的基金公司；认可基金公司 .]E(P   
authorized institution 认可机构 \PS]c9@,rc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `R0~mx&6G  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 k<*v6 sNs;  
authorized insurer 获授权保险人；获认可承保人 JWHsTnB  
authorized investment 特准投资项目 %ddH4Q/p  
authorized person 获授权人 g;Ugr8  
authorized representative 获授权代表 //NV_^$y  
authorized share capital 法定股本 I'xc$f_+  
automated quotation system 自动报价系统 dEYw_qJ2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] h] ho? K  
自动交易系统〔香港期货交易所有限公司〕 ;?u cC@  
automatic adjustment mechanism 自动调整机制 pj_W^,*/  
automatic adjustment system 自动调整系统 @
PM<pEve  
Automatic Clearing House 自动票据交换所 ]sEuh~F  
automatic exchange rates accumulation system 自动化汇率累集系统 ;BuMzG:tmZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &en2t=a  
automatic teller machine [ATM] 自动柜员机 |kZ!-?9Z  
autopay 自动转帐 8s22VL  
available assets 可用资产 '=nmdqP  
available fiscal reserve 现存财政储备 T[4xt,[a  
available profit 可用利润 (A=PDjP!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0d2RB^"i  
average 平均；平均数；海损 *  1}dk`-  
average basic salary 平均基本薪金 =x+1A)Q  
average consumer expenditure 平均消费开支；一般消费开支 YC;@^  
average cost 平均成本 \JPMGcL  
average cost of land production 增辟土地平均成本 a=$ZM4Bn  
average daily turnover 平均每日成交额 xDeM7L'  
average daily wage rate 平均每日工资率 aNry>2:  
average expenditure pattern 平均开支模式 -`8@  
average growth rate 平均增长率 }Rz,}^B  
average net fixed assets 固定资产平均净值 G9XkimQ'  
average of relatives 相对价格平均数 m?wQk:Y1  
average price 平均价格 Q>Ct]JW&  
average propensity to consume 平均消费倾向；一般消费倾向 9]N{8  
average propensity to save 平均储蓄倾向；一般储蓄倾向  0Y!"3bw|  
average rate 平均率 (}wPu&Is,C  
average revenue 平均收入；平均收益 bbq`gEV  
average stock 平均库存；平均存货 OybmyGHY  
average yearly rent 平均年租 &'`C#-e@  
avoidance of double taxation 避免双重课税 iZk4KX  
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 !.%*Tp#k#  
Zz (qc5o,F  
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