一些有用的会计术语(也不知道发的地方对不对)A

A: FwK]$4*  
A share Ａ股；甲类股份 rA1._   
abatement of tax 减税；减扣免税额 y} '@R$  
ABN AMRO Bank N.V. 荷兰银行 JT?h1v<H]  
above-the-line expenditure 线上项目支出；经常预算支出 cl1T8vFM  
above-the-line receipt 线上项目收入；经常预算收入 =D(j)<9$A  
ABSA Asia Limited 南非联合亚洲有限公司 yauvXosX  
absolute change 绝对数值变更 cNrg#Asen&  
absolute expenditure 实际开支 _aphkeqd  
absolute guideline figure 绝对准则数字 ?0.NIu,,o  
absolute interest 绝对权益 YUb_y^B^  
absolute order of discharge 绝对破产解除令 K"6vXv4QO  
absolute profit margin 绝对利润幅度 :0/7,i  
absolute value 实值；绝对值 x^ni1=kU  
absolutely vested interest 绝对既得权益 A,]h),b  
absorbed cost 已吸收成本；已分摊成本 $qiya[&G4  
absorption 吸收；分摊；合并 x;S @bY  
absorption rate 吸收率；摊配率；分摊率 FmW(CGs  
ACB Finance Limited 亚洲商业财务有限公司 aXVFc5C\  
acceptable form of reciprocity 合理的互惠条件 bcyzhK=  
acceptable rate 适当利率；适当汇率 965jtn  
acceptance agreement 承兑协议 v19-./H^ j  
acceptance for honour 参加承兑 l} /F*  
acceptor 承兑人；接受人；受票人 #E?4E1bnB  
acceptor for honour 参加承兑人 gi8FHSU|G  
accident insurance 意外保险 PCvWS.{  
Accident Insurance Association of Hong Kong 香港意外保险公会 3]>| i  
accident insurance scheme 意外保险计划 !1k_PY5)  
accident year basis 意外年度基准 ^~dWU>  
accommodation 通融；贷款 |4JEU3\$  
accommodation bill 通融票据；空头票据 7_L;E
~\  
accommodation party 汇票代发人 XSDpRo  
account balance 帐户余额；帐户结余 .>S!ji  
account book 帐簿 _w{Qtj~s|  
account collected in advance 预收款项 )4O
xY[2J  
account current book 往来帐簿 9Na$W:P c  
account of after-acquired property 事后取得的财产报告 "g|#B4'e  
account of defaulter 拖欠帐目 ]lbuy7xj63  
account payable 应付帐款 rsQtMtS2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 UZMd~|  
account receivable 应收帐款 =&]L00u.  
account receivable report 应收帐款报表 M7T5 ~/4  
account statement 结单；帐单；会计财务报表 XUYtEf  
account title 帐户名称；会计科目 I0-MRU~[K  
accountant's report 会计师报告 pb}*\/s  
Accountant's Report Rules 会计师报告规则 L#J1b!D&<6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +R&gqja  
Accounting Arrangements 《会计安排》 vt8By@]:  
accounting basis 会计基础 (e~Nq  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~a:  
Accounting Circular 《会计通告》 qna8|3
eP  
accounting class 会计类别 \85i+q:LuA  
accounting date 记帐日期；会计结算日期 UVP vOtZj  
accounting for money 款项核算 V&5wRz+`W  
Accounting Officer 会计主任 fex@,I&  
accounting period 会计报告期；会计期 \e;iT\=.(  
accounting policy 会计政策；会计方针 {.yB'.k?  
accounting practice 会计惯例 KPF1cJ2N  
accounting principle 会计准则 nUO0Ce
 
accounting record 会计记录 CrLrw T  
accounting report 会计报告 vzM^$V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 aOp\91  
Accounting Society of China 中国会计学会 ;I}fBZ3  
accounting statement 会计报表 l**X^+=$  
accounting system 会计制度；会计系统 z_HdISy0  
accounting transaction 会计事项；帐务交易 ~}P,.QQ  
accounting treatment 会计处理 Da|z"I x  
accounting year 会计年度 (>Em^(&  
accretion 增值；添加 A"]YM'.  
accrual 应计项目；应累算数目 ^W^OfY  
accrual basis 应计制；权责发生制 !g[Zfo2r"  
accrual basis accounting 应计制会计；权责发生制会计 d=(mw_-
?  
accrue 应累算；应计 *w&e\i|7  
accrued benefit 应累算利益 ]Um/FAW  
accrued charges 应计费用 Tk
}]Gev  
accrued cumulative preference share dividend 应累算的累积优先股股息 DQ3<$0  
accrued expenses 应累算费用 ~$'awY  
accrued interest payable 应付利息；应计未付利息 N7"W{"3D  
accrued interest receivable 应收利息；应计未收利息 }#fbbtd  
accrued right 累算权益 COlqcq'qAu  
accruing profit 应累算的利润 /: "1Z]@  
accumulated fiscal reserve 累积财政储备 IxU/?Zm  
accumulated profit 累积利润；滚存溢利 X'srL j.  
accumulated reserve 累积储备 M%HU4pTW#o  
accumulation of surplus income 累积收益盈余 la!~\wpa  
acquired assets 既得资产 G{}VPcrbC  
acquisition 收购；购置；取得 FPz9N@M%Q  
acquisition cost 购置成本 V gWRW7Se  
acquisition expenses 购置费用 ?s01@f#  
acquisition of 100% interest 收购全部股权 <~)P7~$d?p  
acquisition of control 取得控制权 +7Gwg  
acquisition of fixed assets 购置固定资产 pBH
Ra?Y5  
acquisition of shell “买壳” y(#e}z:  
acquisition price 收购价 >:-$+I  
act of God 天灾 t.<i:#rj>l  
acting partner 执事合伙人 q9"96({\@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ah"o~Cbj  
active partner 积极参与的合伙人 Q,g\  
active trading 交投活跃 r!v\"6:OM  
actual circulation 实际流通 5m@V#2^P  
actual cost 实际成本 j2k"cmsKh  
actual expenditure 实际开支；实际支出 Nn6%9PX_)  
actual income 实际入息；实际收入；实际收益 M`_0C38  
actual market 现货市场 :#Wd~~d  
actual price 现货价；实际价格 V3Bz Mw\9r  
actual profit 实际利润 6nn*]|7  
actual quotation 实盘；实际价位；实际报价 YK_7ip.a[  
actual year basis 按实际年度计算 |!ELV7?(  
actuals 实货 x}4q {P5$  
actuarial investigation 精算调查 _a, s )  
actuarial principle 精算原则 .-zom~N-?  
actuarial report 精算师报告 vx =&QavL  
Actuarial Society of Hong Kong 香港精算学会 -"x$ZnHU  
actuarial valuation 精算师估值 )%TmAaj9d  
actuary 精算师 z{q`GwW  
ad referendum agreement 暂定协议；有待覆核的协定 &=[WIG+rk  
ad valorem duty 从价税；按值征税 0GLM(JmK  
ad valorem duty system 从价税制 +{]j]OP  
ad valorem fee 从价费 @7}W=HB  
ad valorem tariff 从价关税 4g/d
P^  
additional allowance 额外免税额 F4QVAOM]U  
additional amount for unexpired risk 未过期风险的额外款额
Ry&6p>-  
additional assessable profit 补加应评税利润 gXU8hTd8  
additional assessment 补加评税 R2NZ{"h  
additional commitment 额外承担
*CMx-_  
additional commitment vote 额外承担拨款 )X7A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 TeQV?ZQ#}  
additional dependent parent allowance 供养父母额外免税额 /r 5eWR1G  
additional provision 额外拨款 P?<y%c<  
additional stamp duty 附加印花税 SbZ6t$"  
additional tax 补加税罚款；补加税款 crCJrN=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ri'n  
adjudged bankrupt 被裁定破产 4-w{BZuS  
adjudicated bankrupt 裁定破产人 qs6aB0ln  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $G>.\t  
adjudication of bankruptcy 裁定破产；宣告破产 HW|IILFB
 
adjudication of insolvency 裁定无力偿还债务 %O<BfIZ  
adjusted actual 经调整的实数；调整后的实数 \
e_O4  
adjusted current assets 经调整的流动资产；调整后的流动资产 _F{C\}  
adjusted figure 经调整的数字；调整后的数额 =N@t'fOr  
adjusted liabilities 经调整的负债；调整后的负债 (H]AR8%W  
adjusted loss 经调整的亏损；调整后的亏损 =Qq+4F)MD  
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 Ac6=(B  
adjusted profit 经调整的利润；调整后的利润 5;?yCWc  
adjusted surplus 经调整的盈余额；调整后的盈余额 'qi}|I  
adjusted value 经调整的价值；调整后的价值 G3]4A&h9v~  
adjustment 调整；修订；理算〔保险〕 RSds8\tk  
adjustment centre 调剂中心 Z)!C
'cb  
adjustment lag 调整过程的时间差距；调整时差 QJNFA}*>  
adjustment mechanism 调整机制 B!yr!DW
v  
adjustment of loss 亏损调整 X]=t>
 
adjustment process 调整过程；调整程序 |{;G2G1[  
adjustment range 调整幅度
^aQ
"E9  
administered exchange rate 受管制汇率 Cw%{G'O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ru XC(qcq  
administration expenses 行政费用
ax2B ]L2  
administration fee 手续费；行政费 "b[5]Y{ U  
administration in bankruptcy 破产管理 YqG7h,F  
administration order 遗产管理令 e)ZUO_Q$  
administrator 管理人；遗产管理人 Ymgw-NJ;(  
administrator of the estate 遗产管理人 Y7nvHU|+o  
admission of debt 债项承认书 Q?T]MUY(L  
admission of proof 接纳债权证明 E4!Fupkpf  
advance 放贷款项；垫付款项；预支款项；预付款项 8fb'yjIC  
advance account 暂支帐目；预付款帐户 !BI;C(,RL  
advance compensation 预付补偿金 l,:F  
advance from shareholder 股东垫款 Qd6FH2Pl  
advance pending reimbursement 预支以待日后付还 v:p}B$  
advanced economy 先进经济体系 bcR_E5x$  
advancement 预付；预付财产 DJir{ \F  
advances warrant 垫款令 ;=@0'xPEa-  
advancing 贷出 mq[ug>  
adverse balance 逆差 23?rEhKe  
adverse exchange 逆汇 F/Pep?'  
advertisement addressed to shareholders 在报章刊登的致股东通告 :EH=_"  
advice for collection 托收通知书 VX/#1StC  
advice of drawing 提款通知书；汇票通知书 k8Xm n6X  
advice of payment 付款通知 sGb{9.WK  
Advisory Committee [Securities and Futures Commission] YP9^Bp{0  
谘询委员会〔证券及期货事务监察委员会〕 G j1_!.T  
Advisory Committee on Diversification 经济多元化谘询委员会 l@\
FWWQ  
affidavit 誓章；遗产申报誓章 6#yUc_5 \  
affidavit of no receipt 述明无收款的誓章 i?gSC<a  
affiliate 联号；联营公司；附属公司 Y~Ifj,\  
affiliated company 附属公司；联号；联营公司 ':}\4j&{E  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^&)|sP  
affordability 负担能力 !+njS  
African Development Bank [AfDB] 非洲开发银行 `kr?j:g
 
after-acquired property 事后取得的财产 &?vgP!d&M  
after-hours dealing 市后交易 Q^I\cAIB  
after-tax profit 税后盈利；税后利润；税后溢利 P&q7|ST%N  
agency agreement 代理协议 yBRC*0+Vy  
agency expenses 代理机构的开支 r
bQR,Nf2x  
agency fee 代理费 4~=l}H>&  
Agency Law 《代理法》 fQ98(+6  
agent 代理人；承销人 <| &Np
d'  
agent of company 公司代理人 _FEFx  
agent's fee 代理人费；经纪费 WKU=.sY  
aggregate 总计；总数；总体数字 p8Q1-T3v  
aggregate amount 总款额；总额 +*^H#|!  
aggregate assets and liabilities 总体资产与负债 ZN6Z~SL_i~  
aggregate at constant price 按固定价格计算的总体数字 &[SC|=U'M  
aggregate demand 总需求 Jo}eeJ;k  
aggregate gross position 总持仓量 
Sc   
aggregate limit 总限额 4OX^(  
aggregate of salaries tax 合计薪俸税 `lPfb[b  
aggregate performance 总体表现；总体业绩 |)81
Lz  
aggregate supply 总体供应 D6^6}1WI  
aggregate surplus 总盈余 VD:/PL  
aggregate total 整体总额 JLi|Td"1%  
aggregate value 总值；合计价值 9/7u*>:  
aggregated basis 合计基准 'QIqBU'~  
aggregated net chargeable income 合计应课税入息实额 BB'OCN  
aggregation 合并计算；合计；总和 o]:9')5^  
aggregation of incomes of husband and wife 夫妇入息合并计算 J$!iq|  
aggregation of property 财产的总和 Z)\@i=m  
agio 差价；贴水 7)k\{&+P  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 MS]r:X6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r9lR|\Ax2U  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 -gWZwW/lD  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :lzrgsW  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ~nPtlrQa#*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MWL% Bz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o lxByzTh>  
agreement for a settlement 授产协议 X$pJ :M{F$  
agreement for assignment 转让协议 `g})|Gx  
agreement for sale 售卖协议；买卖协议 V!dtF,tH  
agreement for sale and purchase 买卖协议 ""D 4s  
agreement for the payment of interest 支付利息协议 WT}H

>T  
agreement for the repayment of money 还款协议 -GgA&dh  
agreement of reinsurance 再保险协议 /SrAW`;"  
Agricultural Bank of China 中国农业银行 F:l%O#V  
air passenger departure tax 飞机乘客离境税 [h:T*(R?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h=%_Ao
<x  
airport tax 机场税 "}JZU!?  
alcohol duty 酒精税 ^BL"wk  
alienation 让与；让渡；转让 }{< '8J.R  
alimony 生活费；赡养费 e,5C8Q`Z  
All Ordinaries Index [AOI] 所有普通股指数 o+9j?|M  
all risks 全险；综合险 Ydy9  
All Sales Record for Stock Market 《股票市场成交报告》 orvp*F{7[H  
Allied Capital Resources Limited 新联财务有限公司 yH}s<@y;7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  65m"J'  
allocation letter 拨款信件 EU/8=JA1  
allocation of fund 分配款项；预留款项 W"3ph6[eW  
allocation of profit 利润分配；溢利分配 i2^>vYCsl  
allocation warrant 拨款令 Ip]KPrwp  
allotment 分配；配股 { buy"X4  
allotment notice 股份配售通知；配股通知 (Clkv  
allotment of shares 股份分配 /^
|Dbx!u  
allowable 可获宽免；免税的 (2 a`XwR  
allowable business loss 可扣除的营业亏损 7`hP?a=  
allowable expenses 可扣税的支出 ;
]jNk'oa  
allowance 免税额；津贴；备抵；准备金 \_6/vZ%-B  
allowance for debts 债项的免税额 ~F?u)~QZ#  
allowance for depreciation by wear and tear 耗损折旧免税额 ivz5H(b  
allowance for funeral expenses 殡殓费的免税额 ED& `_h7?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I15{)o(8$  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y7[jqb1D  
allowance to debtor 给债务人的津贴 F
jI`uP  
alteration of capital 资本更改 4X(H;  
alternate trustee 候补受托人 {&T_sw@[  
amalgamation 合并 [=]4-q6UN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +XYE{E5  
ambit of charges 征税范围；收费范围 E1U",CMU  
amended valuation 经修订的估值 *U\`CXn;  
American Commodities Exchange 美国商品交易所 G<^{&E+=  
American Express Bank Limited 美国运通银行 X/M4!L}\  
American Stock Exchange 美国证券交易所 nL.<[]r  
amortization 摊销 ?#YE`]  
amount due from banks 存放银行同业的款项 !GEJIefx_  
amount due from banks abroad 存放海外银行同业的款项 =k:,qft2  
amount due from holding companies 控股公司欠款 _W'-+,  
amount due from local banks 存放本港银行同业的款项 Vr1<^Ib  
amount due to banks 银行同业的存款 M>8A\;"  
amount due to banks abroad 海外银行同业的存款 9Ly]DZ;L  
amount due to holding companies 控股公司存款 B[?CbU  
amount due to local banks 本港银行同业的存款 \<6CZ  
amount due to outport banks 外埠银行同业的存款 \qK&q  
amount for note issue 发行纸币的款额 2oRg 2R}  
amount of bond 担保契据的款额 c>~*/%+  
amount of consideration 代价款额 h_IDO%  
amount of contribution 供款数额 ;H.^i|_/  
amount of indebtedness 负债款额 2q4<
t:!  
amount of principal of the loan 贷款本金额 !V g`  
amount of rates chargeable 应征差饷数额 =;&yd';k  
amount of share capital 股本额 P&e\)Z|  
amount of sums assured 承保款额 5vZ^0yFQ  
amount of variation 变动幅度 D^3vr2  
amount of vote 拨款数额 ?r2` Q  
amount payable 应付款额 nl,uuc*;  
amount receivable 应收款额 &<U0ZvrsH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YgV817OV  
analysis 分析 !*. -`$x  
ancillary risk 附属风险 |(L
Z9I  
annual account 周年帐目；周年帐目报表；年度决算；年结 <r`2)[7N  
annual accounting date 年结日期 qXe8Kto  
annual allowance 每年免税额；年积金；年度津贴；年津 {_Rr 6  
annual balance 年度余额 %vhnl'  
annual disposable income 每年可动用收入 Q &K  
annual estimates 周年预算 FXN/Yq  
annual fee 年费 Y@ksQ_u  
annual general meeting 周年大会 "#oHYz3D  
annual growth rate 年增率；每年增长率 hUMf"=q+  
annual long-term supplement 长期个案每年补助金 1gy.8i  
annual pensionable emolument 可供计算退休金的年薪 4 bH^":i(  
annual report 年报 Uu(SR/R}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 | Aw%zw1@  
annual return 周年报表；周年申报表；每年报税表格 04l!:Tp,  
Annual Return Rules 《周年报表规则》 |NC*7/}  
annual review of consumer prices 每年消费物价回顾 TS9|a{j3!  
annual roll-forward basis 逐年延展方式 474SMx$  
annual salary 年薪 c>Xs&_  
annual statement 年度报表；年度决算表 LS*y  
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 wlk4*4dKn  
annuitant 年金受益人 lqZ5?BD1  
annuity 年金 q):5JXql~  
annuity contract 年金合约 =~H<Z LE+  
annuity on human life 人寿年金 h+&OQ%e=8  
antecedent debt 先前的债项 ~%=MpQ3  
ante-dated cheque 倒填日期支票 &*G#H~\  
anticipated expenditure 预期开支 X_|J@5b7  
anticipated net profit 预期纯利 zhRB,1iG  
anticipated revenue 预期收入 ^ ALly2
  
anti-inflation measure 反通货膨胀措施 J|bd)0  
anti-inflationary stance 反通货膨胀立场 @jSYB+D  
apparent deficit 表面赤字 w6GyBo{2O_  
apparent financial solvency 表面偿债能力 g/+C@_&m  
apparent partner 表面合伙人 iIa'2+  
application for personal assessment 个人入息课税申请书 TQ*1L:X7M&  
application of fund 资金应用 <_tT<5'[$u  
application to release as liquidator and to destruct the books of accounts and documents `A^"%@j  
申请免除清盘人职务及毁灭帐簿与文件 5^lxj~ F  
appointed actuary 委任精算师 orfO^;qTY  
appointed auditor 委任核数师；委任审计师 Hx*;jpy(2  
appointed trustee 委任的受托人 K]0:?h;%Ld  
appointer 委任人 Q[pV!CH  
apportioned pro rata 按比例分摊 vUU9$x  
apportionment 分配；分摊 L=8<B=QT$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LBsluT  
apportionment formula 分摊方程式 pd7NF-KD  
apportionment of estate duty 遗产税的分摊 PCM-i{6/  
appraisal 估价；评估 f Tl<p&b  
appreciable growth 可观增长 vbB
c}G"w  
appreciable impact 显着影响 b6F4>@gjg  
appreciable increase 可观增长 Rh{zH~oZ  
appreciation 增值；升值 4V==7p x(  
appreciation against other currencies 相对其他货币升值 g,95T Bc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h`k"A7M  
appreciation tax 增值税 7:3$Ey  
appropriation 拨款；拨用；拨付 {(wHPzq  
appropriation account 拨款帐目 Q=T&  
Appropriation Bill 拨款法案 ,Bo>E:u  
appropriation-in-aid system 补助拨款办法 ^[XYFQTL  
approved assets 核准资产 {
v2|g  
approved basket stock 认可一篮子证券 xJZ>uTN  
approved budget 核准预算 A"D,Kg S  
approved charitable donation 认可慈善捐款 .0rh y2  
approved charitable institution 认可慈善机构 U1RpLkibQ  
approved currency 核准货币；认可货币 TGe;HZ  
approved estimates 核准预算 oifv+oY  
approved estimates of expenditure 核准开支预算 *2Ht&  
approved overseas insurer 核准海外保险人 C@W"yYt  
approved overseas trust company 核准海外信托公司 )ZqJh  
approved pooled investment fund 核准汇集投资基金 +0q>fp_K(+  
approved provident fund scheme 认可公积金计划 2e9es  
approved provision 核准拨款 }S$@ Ez6  
approved redeemable share 核准可赎回股份 [7S} g  
approved regional stock 认可地区性证券 WjwLM2<nK7  
approved retirement scheme 认可退休金计划 meks RcF  
approved subordinated loan 核准附属贷款 3*)ig@e6  
arbitrage 套戥；套汇；套利 yz*6W zD  
arbitrageur 套戥者；套汇者 Zrr5csE  
arbitrary amount 临时款项 @kU@N?5e  
arrangement 措施；安排；协定 pV,P|>YTf  
arrears 欠款
F^LZeF[#t  
arrears of pay 欠付薪酬 .h5[Q/*h  
arrears of revenue 逾期未收税款；逾期未收的帐项 P7MeX(Tay  
articles of association 组织章程；组织细则；组织章程细则 $g+[
yb7@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q)vplV1A  
ascertainment of profit 确定利润 P*Tx14xe4  
"Asia Clear" “亚洲结算系统” ~\3kx]^10  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ZMLg;-T.&4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 g9WGkHF  
Asian Development Fund [ADF] 亚洲发展基金 JPWOPB'H  
Asian dollar bond 亚洲美元债券
2h
Q>:  
Asian dollar market 亚洲美元市场 z,:a8LB#[  
Asian dollar rate 亚洲美元利率 k{$ ao  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 VZ](uFBY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 TdGnf   
asked price 沽盘；喊价；索价；卖方报价 L%c0Z@[~  
assessable income 应评税入息 M7+h(\H]2  
assessable loss 应评税亏损 B8%{}[q  
assessable profit 应评税利润 S&Ee,((E(  
assessable value 应评税值 3^~KB'RZ  
assessed profit 估定利润 CZt \JW+"  
assessed value 经评估价值 n[,w f9  
assessment 评税；评定；估价；评税单 p6XtTx  
assessment number 评税编号；估价编号 A4?+T+#d  
assessment of additional tax 补加税评税 STw#lU) %(  
assessment of performance 业绩评估；实绩评价 u@%r  
Assessor 评税主任 P7f,OY<@%o  
asset price bubbles 资产价格泡沫 D.6,VY H  
asset-backed securities 具资产保证的证券 la?Wnw  
assets accretion 资产增值 Z@%HvB7  
assets and liabilities 资产与负债 W|,V50K  
assets betterment statement 资产递增表；资产改进表 V$rlA'+1v  
assets lending 实物放款；有抵押贷款 .*JA!B  
assets of the company passing on the death 死者去世时转移的公司资产 uH;-z_Wpn!  
assets pledged as security for liabilities 用作负债抵押的资产 d'Axum@  
assets portfolio 资产投资组合 wgRsZ  
assets price 资产价格 r]Ff{la5  
assets quality 资产质素 A?T<",bO
 
assets realization 资产变现 z|(+|pV(
 
assets refinancing arrangement 资产再集资安排 5+jf/}tA  
assets securitization 资产证券化 fn/7wO$!  
assets situated outside Hong Kong 在香港以外地方的资产 ?[MsQQd~  
assets stripping 削减资产；拆卖资产 k%op> &  
assets value 资产值 M}wXJ8aF?  
assignee 承让人 )CS.F=  
assignment 转让；转让书；转让契 :aIN9;  
assignment of interest 权益转让 W Qc>  
assignment of letters patent and trade mark 专利证书及商标转让 oq_6L\ ~  
assignment of property 物业转让；物业转让书 kzS=g|_  
assignment right 转让权 UP{j5gR:_  
assignor 转让人 Lh-`OmO0>F  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 rBN)a"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9r2IuS0  
associate member 附属会员 R, 8s_jN  
associated body corporate 相联法人团体 M-uMZQe  
associated company 相联公司；联属公司 tB'V  
associated corporation 相联法团 @E53JKYhY  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] STA4 p6  
公认会计师公会〔英国〕 g3%t8O/M  
Association of Futures Exchange Brokers 香港期货经纪协会 .6pO
vGKb  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 D8# on!  
association of underwriters 承保人组织 TjBY 4  
assumption of control 接管 Z2bcCIq4  
assurance 担保；保险；转易；转易书 PZD>U)M  
assurance of interest 权益的转易 7a$G@  
at 19XX price 按一九ＸＸ年价格计算 d'9:$!oz  
at a discount 按赔价计算；按贴水价格计算；打折扣 \ U-vI:J_  
at a premium 按溢价计算；按升水价格计算 B )JM%r  
at call 通知付款；按通知 jRpdft  
at constant market price 按固定市价计算 vG2b:[W  
at constant price 按固定价格计算 |k{-l!HI  
at cost 按成本计算 mEuHl>  
at current market price 按当时市价计算；按现时市价计算 p
'{xoV  
at current price 按当时价格计算；按现时价格计算 br,+45:  
at factor cost 按要素成本计算；按生产要素成本计算 r++i=SQax  
at money-of-the-day price 按付款当日价格计算 0D(cXzQP  
at or better 按指定或较佳价位〔买卖指令〕 !=*.$4  
at par 按面值计算；平价 <Jp1A# %p  
at sight 见票即付 t^tCA -  
at the close 按收市盘 7XyOB+aQO  
at the opening 按开市盘 &}`K^5K|O:  
attestation 见证；见证条款 nD,{3B#  
at-the-money option 平价期权 UlQQP^Na  
attorney 受权人；受托代表人 _hCJ|Rrln  
attornment 新拥有人承认书 "L2m-e6  
attributable profit 可归属利润 X^@[G8
v%  
attributable share value 可归属股份价值 Z#Lx_*p]Q  
Auckland Stock Exchange 奥克兰证券交易所 hQ
gN9S5P  
auction 拍卖 q3'o|pp  
auctioneer 拍卖商 2go>  
audit 审计；核数 | D.C!/69  
Audit Commission 审计署 Eb.;^=x  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M'1HA  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 uf@U:V  
audit review 帐目审查 X$wehMBX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xKJ>gr"w#  
audited account 审计帐目；经审计的帐目 vg8O] YF  
audited annual account 经审计的周年帐目 -rDz~M
+  
audited balance sheet 经审计的资产负债表 [l[
{6ZXt  
auditor 核数师；核数主任；审计师 Eqphd!\#6  
auditor's certificate 核数师证明书；审计师证明书 \/Ij7nD`l%  
auditor's report 核数师报告；审计师报告 Xi~9&ed#$i  
Aussie bond 澳元债券 )45_]tk>  
austerity budget 紧缩预算 u+% tPe  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Gidkt;lj  
Australia All Ordinaries Index 澳洲所有普通股票指数 [{PqV):p  
Australian Dollar [AUD] 澳元 ^&:'NR  
Australian Options Market 澳大利亚期权市场 } 21j  
Australian Securities Commission 澳洲证券事务监察委员会 ;1LG&h,K  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d~[UXQC  
Australian Stock Exchange 澳大利亚证券交易所 *:arva5  
Austrian Schilling [ATS] 奥地利先令 lvufkVG|  
authentication 认证；鉴证 56s*A*z$ ;  
authority to purchase 委托购买证；委购书 ,ZK]i CGk  
authorization 认可；核准；授权；授权书 &LU'.jY  
authorization by direction 指示授权 5a$$95oL  
authorization by instruction 指令授权 cTj~lO6  
authorization by warrant 令状授权 1!s28C5u  
authorization of unit trust 单位信托的认可 t&"5dM\  
authorized agent 指定代理人 `$9L^Yg,4  
authorized capital 法定资本 /`R dQ<($  
authorized clerk 出市员 deM~[1e[  
authorized dealer 认可交易商 $j !8?
 
authorized financial institution 认可财务机构 `D)S-7BR  
authorized fund 认可基金 d8.ajeN]o  
authorized fund house 获授权的基金公司；认可基金公司 =8S}Iat  
authorized institution 认可机构 [s %\.y(q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B,0+HoP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fNEz  
authorized insurer 获授权保险人；获认可承保人 /.-m}0h|W-  
authorized investment 特准投资项目 J3\)Jy  
authorized person 获授权人 gX"T*d>y  
authorized representative 获授权代表 T{~MiC6A  
authorized share capital 法定股本 nh|EZp]  
automated quotation system 自动报价系统 4JK@<GBK6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W^ClHQ"Iy  
自动交易系统〔香港期货交易所有限公司〕 x9\J1\  
automatic adjustment mechanism 自动调整机制 ={xqNRVd  
automatic adjustment system 自动调整系统 n +dJc  
Automatic Clearing House 自动票据交换所 a^*B5G1(&  
automatic exchange rates accumulation system 自动化汇率累集系统 165WO}(;/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZE ^u.>5  
automatic teller machine [ATM] 自动柜员机 $Q,n+ /  
autopay 自动转帐 Znq(R8BMW  
available assets 可用资产 }1\?()rB  
available fiscal reserve 现存财政储备 oP,RlR  
available profit 可用利润 N  I3(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <mn-=#)  
average 平均；平均数；海损 UR\ZN@O  
average basic salary 平均基本薪金 *<CxFy;|  
average consumer expenditure 平均消费开支；一般消费开支 Xi
*SDy  
average cost 平均成本 z}mvX.j7  
average cost of land production 增辟土地平均成本 .^GFy   
average daily turnover 平均每日成交额 r"1A`89  
average daily wage rate 平均每日工资率 )PHl>0i!  
average expenditure pattern 平均开支模式 K9LEIby  
average growth rate 平均增长率 =yo=q)W  
average net fixed assets 固定资产平均净值 `lvh\[3^  
average of relatives 相对价格平均数 <f[9ju  
average price 平均价格 taBO4LV  
average propensity to consume 平均消费倾向；一般消费倾向 e8 v; D  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Fv;u1Atiw  
average rate 平均率 ]P JH'=  
average revenue 平均收入；平均收益 NywB3  
average stock 平均库存；平均存货 @<
VG8{  
average yearly rent 平均年租 UVnrDhd!0  
avoidance of double taxation 避免双重课税 -aA<.+  
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 nm<L&11  
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