一些有用的会计术语(也不知道发的地方对不对)A

A: wa1Qt  
A share Ａ股；甲类股份 &dsXK~9M>  
abatement of tax 减税；减扣免税额 to,\sc  
ABN AMRO Bank N.V. 荷兰银行 i(O+XQ}Fyx  
above-the-line expenditure 线上项目支出；经常预算支出 9Ib#A  
above-the-line receipt 线上项目收入；经常预算收入 `En>o~L;  
ABSA Asia Limited 南非联合亚洲有限公司 y?Cq{(  
absolute change 绝对数值变更 2r^G;,{  
absolute expenditure 实际开支 ;X;q8J^_K_  
absolute guideline figure 绝对准则数字 nI_UL  
absolute interest 绝对权益 0+
{CN|0  
absolute order of discharge 绝对破产解除令 8.WZC1N  
absolute profit margin 绝对利润幅度 [x[nTIg  
absolute value 实值；绝对值 ;)Fc@OXN>  
absolutely vested interest 绝对既得权益 W @ ?*~  
absorbed cost 已吸收成本；已分摊成本 X+
7@8)1(  
absorption 吸收；分摊；合并 Qo\+FkhYq  
absorption rate 吸收率；摊配率；分摊率 &RB{0Q
hx  
ACB Finance Limited 亚洲商业财务有限公司 &*j# [6  
acceptable form of reciprocity 合理的互惠条件 3Z_\.Z1R@  
acceptable rate 适当利率；适当汇率  -^ceTzW+  
acceptance agreement 承兑协议 O= 84ZP%  
acceptance for honour 参加承兑 G0h/]%I  
acceptor 承兑人；接受人；受票人 qw<~v?{|C  
acceptor for honour 参加承兑人 iy-~CPNB_  
accident insurance 意外保险 Fa+#bX7  
Accident Insurance Association of Hong Kong 香港意外保险公会 T|^KG<uPV!  
accident insurance scheme 意外保险计划 R1?LB"aN  
accident year basis 意外年度基准 ]5a,%*f+  
accommodation 通融；贷款 9M;k(B!  
accommodation bill 通融票据；空头票据 2A&Y})D  
accommodation party 汇票代发人 8," 5z_  
account balance 帐户余额；帐户结余 n?mV(?N  
account book 帐簿 9.>he+  
account collected in advance 预收款项 4Ai#$SHLm  
account current book 往来帐簿 Lj2Au_5  
account of after-acquired property 事后取得的财产报告 zvOSQxGQ  
account of defaulter 拖欠帐目 +'V ,z  
account payable 应付帐款 HDHC9E6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ihy76_OZ  
account receivable 应收帐款 ~0V,B1a  
account receivable report 应收帐款报表 ,Pj UlcO_  
account statement 结单；帐单；会计财务报表 I?OnEw  
account title 帐户名称；会计科目 2fFGS.l  
accountant's report 会计师报告 (@i2a  
Accountant's Report Rules 会计师报告规则 ItxC}qT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y^}00Z+l  
Accounting Arrangements 《会计安排》 7El:$H  
accounting basis 会计基础 v5A8"&Jr  
accounting by Official Receiver 破产管理署署长呈交的帐目 7N8a48$8  
Accounting Circular 《会计通告》 IA~wmOF  
accounting class 会计类别 tB#-}Gf  
accounting date 记帐日期；会计结算日期 I*4g ;1x  
accounting for money 款项核算 jrN"en  
Accounting Officer 会计主任 B&Iy_;  
accounting period 会计报告期；会计期 k)TNmpL%"  
accounting policy 会计政策；会计方针 =z4kK_?F,  
accounting practice 会计惯例 9{&oVt~Y$  
accounting principle 会计准则 3?r?)$Jk  
accounting record 会计记录 4l?"zv1  
accounting report 会计报告 /SKgN{tWe  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3:MAdh[w  
Accounting Society of China 中国会计学会 -p*j9 z  
accounting statement 会计报表 N VB
WF  
accounting system 会计制度；会计系统 k.6(Q_TS  
accounting transaction 会计事项；帐务交易 i1^#TC$x  
accounting treatment 会计处理 QLD
ld[  
accounting year 会计年度 glUf.:]  
accretion 增值；添加 eb=#{  
accrual 应计项目；应累算数目 X;Q
hK] Z  
accrual basis 应计制；权责发生制 wPQRm[O|  
accrual basis accounting 应计制会计；权责发生制会计 q3e^vMK"  
accrue 应累算；应计 nO;t5d  
accrued benefit 应累算利益 $E6bu4I  
accrued charges 应计费用 }0 b[/ZwQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;oivG)hJl  
accrued expenses 应累算费用 b |JM4jgK  
accrued interest payable 应付利息；应计未付利息 ZnZ`/zNO  
accrued interest receivable 应收利息；应计未收利息 Sr4/8BZ  
accrued right 累算权益 8dCa@r&tz  
accruing profit 应累算的利润 kpx2e2C|  
accumulated fiscal reserve 累积财政储备 zrE Dld9  
accumulated profit 累积利润；滚存溢利 hM[QR'\QS  
accumulated reserve 累积储备 Dl=qss~g+  
accumulation of surplus income 累积收益盈余 9
#)&  
acquired assets 既得资产 7thB1cOJ  
acquisition 收购；购置；取得 fl*>m,  
acquisition cost 购置成本 MD,+>kh  
acquisition expenses 购置费用 n]a/nv  
acquisition of 100% interest 收购全部股权 {hi'LA-4@  
acquisition of control 取得控制权 |YWX.-aeo  
acquisition of fixed assets 购置固定资产 [fIElH<  
acquisition of shell “买壳” g3kF&+2i  
acquisition price 收购价 $[M5Vv  
act of God 天灾 YdF\*tZ  
acting partner 执事合伙人 ~O~R,h>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [*z`p;n2D  
active partner 积极参与的合伙人 o}6d[G>  
active trading 交投活跃 VhX~sJ1%Gp  
actual circulation 实际流通 ,#hx%$f}d  
actual cost 实际成本 BiI`oCX  
actual expenditure 实际开支；实际支出 {N`<THPP  
actual income 实际入息；实际收入；实际收益 ZuVes?&j  
actual market 现货市场 L%5g]=  
actual price 现货价；实际价格 }1? 2  
actual profit 实际利润 `>N_A!pr`  
actual quotation 实盘；实际价位；实际报价 .!yw@kg  
actual year basis 按实际年度计算 7!jbID~  
actuals 实货 <j&LC /]o  
actuarial investigation 精算调查 U`)o$4Bq  
actuarial principle 精算原则 KpSho<  
actuarial report 精算师报告 ]x^v;r~  
Actuarial Society of Hong Kong 香港精算学会 xyPz_9  
actuarial valuation 精算师估值 C?fa-i0l^  
actuary 精算师 b5Vn_;V*  
ad referendum agreement 暂定协议；有待覆核的协定 HN~  
ad valorem duty 从价税；按值征税 &'A8R;b}-?  
ad valorem duty system 从价税制 +X4/l"|  
ad valorem fee 从价费 m6YDyQC  
ad valorem tariff 从价关税 obtXtqew  
additional allowance 额外免税额 `uLH3sr  
additional amount for unexpired risk 未过期风险的额外款额 M
hiz{Td  
additional assessable profit 补加应评税利润 d'*:2;)g^  
additional assessment 补加评税 *WK0dn  
additional commitment 额外承担 Ai5|N
 
additional commitment vote 额外承担拨款 HRF;qR9v  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m j@{hGP  
additional dependent parent allowance 供养父母额外免税额 } 0x'm  
additional provision 额外拨款 !R"iV^?V  
additional stamp duty 附加印花税 _'"$,~ZWY  
additional tax 补加税罚款；补加税款 pqnZ:'V  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L>{p>  
adjudged bankrupt 被裁定破产 0zrZrl  
adjudicated bankrupt 裁定破产人 2-x#|9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =x^b  
adjudication of bankruptcy 裁定破产；宣告破产 OM 4,Sevk  
adjudication of insolvency 裁定无力偿还债务 ~CQTPR  
adjusted actual 经调整的实数；调整后的实数 >Z&Y!w'A|u  
adjusted current assets 经调整的流动资产；调整后的流动资产 *\T ]Z&E"  
adjusted figure 经调整的数字；调整后的数额 FCPiU3  
adjusted liabilities 经调整的负债；调整后的负债 #azD&6`  
adjusted loss 经调整的亏损；调整后的亏损 2#t35fU  
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 uwhb-.w  
adjusted profit 经调整的利润；调整后的利润 :Miri_l  
adjusted surplus 经调整的盈余额；调整后的盈余额 LS{t7P9K  
adjusted value 经调整的价值；调整后的价值 @-G^Jm9~\m  
adjustment 调整；修订；理算〔保险〕 .7v .DR>  
adjustment centre 调剂中心 $9Asr07  
adjustment lag 调整过程的时间差距；调整时差 F2
Nb]f  
adjustment mechanism 调整机制 t%Hy#z1W_  
adjustment of loss 亏损调整 \SQwIM  
adjustment process 调整过程；调整程序 N_eZz#);  
adjustment range 调整幅度 *g~\lFX,u  
administered exchange rate 受管制汇率 GMJ</xG
  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p7eRAQ\'  
administration expenses 行政费用 C,#FH}  
administration fee 手续费；行政费 \\9$1yg  
administration in bankruptcy 破产管理 ?
/ Cl  
administration order 遗产管理令 |)+;d  
administrator 管理人；遗产管理人 g}Esj"7  
administrator of the estate 遗产管理人 < rqFBq8  
admission of debt 债项承认书 r'~^BLT`#  
admission of proof 接纳债权证明 Kt\#|-{CH-  
advance 放贷款项；垫付款项；预支款项；预付款项 ~.L\f%<  
advance account 暂支帐目；预付款帐户 WC *e#QP  
advance compensation 预付补偿金 '980.  
advance from shareholder 股东垫款 W*/0[|n*  
advance pending reimbursement 预支以待日后付还 J8:f9a:|M  
advanced economy 先进经济体系 wR*>9LjeG  
advancement 预付；预付财产 6im!v<1Qx  
advances warrant 垫款令 >YuiCf?c7  
advancing 贷出 ^oT!%"\  
adverse balance 逆差 C)8>_PY[M  
adverse exchange 逆汇 ZQ'bB5I  
advertisement addressed to shareholders 在报章刊登的致股东通告 r~U/t~V=D  
advice for collection 托收通知书 Mz#<Vm4  
advice of drawing 提款通知书；汇票通知书 +8~C&K:  
advice of payment 付款通知 4g}'/  
Advisory Committee [Securities and Futures Commission] dyNKok#  
谘询委员会〔证券及期货事务监察委员会〕 qmWn$,ax  
Advisory Committee on Diversification 经济多元化谘询委员会 NQ"`F,T  
affidavit 誓章；遗产申报誓章 bUBQ  
affidavit of no receipt 述明无收款的誓章 #CYDh8X<i  
affiliate 联号；联营公司；附属公司 d]<S/D'i  
affiliated company 附属公司；联号；联营公司 LCf)b>C*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 NsY D~n  
affordability 负担能力 8fX<,*#I  
African Development Bank [AfDB] 非洲开发银行 ?OFl9%\ V  
after-acquired property 事后取得的财产 v(vJ[_&%  
after-hours dealing 市后交易 !=yNj6_f  
after-tax profit 税后盈利；税后利润；税后溢利 4A@77#:J5  
agency agreement 代理协议 % XS2;V  
agency expenses 代理机构的开支 !&b wFO>P  
agency fee 代理费 ()+PP}:$A  
Agency Law 《代理法》 'g7eN@Wh.z  
agent 代理人；承销人 1?j['~aE  
agent of company 公司代理人 bJ#]Xm(]D  
agent's fee 代理人费；经纪费 X cDu&6Dy  
aggregate 总计；总数；总体数字 k;W`6:Kjp  
aggregate amount 总款额；总额  a }m>  
aggregate assets and liabilities 总体资产与负债 ? j8S.d~  
aggregate at constant price 按固定价格计算的总体数字 Y&JK*d  
aggregate demand 总需求 *sbZ{{]e  
aggregate gross position 总持仓量 ;%_s4  
aggregate limit 总限额 F:B8J4/  
aggregate of salaries tax 合计薪俸税 BJ,9C.|  
aggregate performance 总体表现；总体业绩 @fz!]/  
aggregate supply 总体供应 qPI1\!z6  
aggregate surplus 总盈余 {Z^ G]@  
aggregate total 整体总额 [;n/|/m,  
aggregate value 总值；合计价值 r(Vz(  
aggregated basis 合计基准 (yB)rBh>n  
aggregated net chargeable income 合计应课税入息实额 xG|T_|?  
aggregation 合并计算；合计；总和 _I1:|y  
aggregation of incomes of husband and wife 夫妇入息合并计算 A;\1`_i0  
aggregation of property 财产的总和 quGvq"Y>  
agio 差价；贴水 4' MmT'  
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》 -xk.wWpV  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |1[3RnG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》 UBZ37P  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?!B
f# "TY  
《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》 6+s10?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment wTw)GV4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5y`n8. (?  
agreement for a settlement 授产协议 $wBF'|eU  
agreement for assignment 转让协议 znxP.=GB   
agreement for sale 售卖协议；买卖协议 ]dj W^C]94  
agreement for sale and purchase 买卖协议 ].e4a;pt  
agreement for the payment of interest 支付利息协议 !/;/ X\d  
agreement for the repayment of money 还款协议 &?)? w-$p  
agreement of reinsurance 再保险协议 Z|k>)pv@  
Agricultural Bank of China 中国农业银行 t5"g9`AL  
air passenger departure tax 飞机乘客离境税 O"6 (k{`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 i3[%]_eP.  
airport tax 机场税 lNwqWOWy  
alcohol duty 酒精税 tW)KpX  
alienation 让与；让渡；转让 yur5"$n  
alimony 生活费；赡养费 :
U!@  
All Ordinaries Index [AOI] 所有普通股指数 $2gX!)  
all risks 全险；综合险 d[7B,l:RN  
All Sales Record for Stock Market 《股票市场成交报告》 Vw>AD<Rl  
Allied Capital Resources Limited 新联财务有限公司 !`h^S)$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >nqCUhS   
allocation letter 拨款信件 iS]4F_|vd  
allocation of fund 分配款项；预留款项 gFQ\zOlY8a  
allocation of profit 利润分配；溢利分配 f}%paE"  
allocation warrant 拨款令 -\dcs?  
allotment 分配；配股 b:6NVHb%  
allotment notice 股份配售通知；配股通知 f2f2&|7  
allotment of shares 股份分配 (.Th?p%>7  
allowable 可获宽免；免税的 Am @o}EC  
allowable business loss 可扣除的营业亏损 Xvr7qowL  
allowable expenses 可扣税的支出 >=+:lD  
allowance 免税额；津贴；备抵；准备金 `k]2*$%  
allowance for debts 债项的免税额 cKM#0dq  
allowance for depreciation by wear and tear 耗损折旧免税额 \Hs*46@TC  
allowance for funeral expenses 殡殓费的免税额 &h<\jqN/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F
).7%YfY  
allowance for repairs and outgoings 修葺及支出方面的免税额 wS"`~Ql_  
allowance to debtor 给债务人的津贴 Dm+[cA"I  
alteration of capital 资本更改 *&nIxb60b{  
alternate trustee 候补受托人 Q dPqcw4+X  
amalgamation 合并 H,q-*Kk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +~[>Usf  
ambit of charges 征税范围；收费范围 3Ud{W$Ym  
amended valuation 经修订的估值 dWK"Tkf\  
American Commodities Exchange 美国商品交易所 gx ]5)O  
American Express Bank Limited 美国运通银行 y`Nprwb  
American Stock Exchange 美国证券交易所 <<M1:1  
amortization 摊销 LyuA("xB#  
amount due from banks 存放银行同业的款项 &`^PO$  
amount due from banks abroad 存放海外银行同业的款项 qvs&*lBY  
amount due from holding companies 控股公司欠款 >f*-9  
amount due from local banks 存放本港银行同业的款项 RoLN#  
amount due to banks 银行同业的存款 089 <B& <  
amount due to banks abroad 海外银行同业的存款 ]p-xds#d  
amount due to holding companies 控股公司存款 /a7N:Z_Bz  
amount due to local banks 本港银行同业的存款 xMr=tU1C  
amount due to outport banks 外埠银行同业的存款 2K VX  
amount for note issue 发行纸币的款额 o^8Z cN>  
amount of bond 担保契据的款额 vBLs88  
amount of consideration 代价款额 /Y#Q<=X  
amount of contribution 供款数额 _X]\#^UiO2  
amount of indebtedness 负债款额 6'[gd  
amount of principal of the loan 贷款本金额 ]VcuD05"C  
amount of rates chargeable 应征差饷数额 rf=oH }  
amount of share capital 股本额 N eC]MW  
amount of sums assured 承保款额 9@^N* E+  
amount of variation 变动幅度 =_=0l+\}  
amount of vote 拨款数额 {\u6Cjx  
amount payable 应付款额 zb,YYE1  
amount receivable 应收款额 i[4t`v'Dk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Memb`3  
analysis 分析 n3" @E<rW  
ancillary risk 附属风险 7I=vgT1F  
annual account 周年帐目；周年帐目报表；年度决算；年结
qp{3I("_  
annual accounting date 年结日期 9'Cu9nR  
annual allowance 每年免税额；年积金；年度津贴；年津 
*ORa@x  
annual balance 年度余额 L}UrI&]V$:  
annual disposable income 每年可动用收入 ,~G:>q$ad  
annual estimates 周年预算 Q>g-xe 1  
annual fee 年费 O[
j$n  
annual general meeting 周年大会 H.]p\UY9  
annual growth rate 年增率；每年增长率 044Q>Qz,  
annual long-term supplement 长期个案每年补助金 :2*0Jh3_  
annual pensionable emolument 可供计算退休金的年薪 aHkt K/  
annual report 年报 -,qGEJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AK//]   
annual return 周年报表；周年申报表；每年报税表格 ZYLPk<<  
Annual Return Rules 《周年报表规则》 AvZOR  
annual review of consumer prices 每年消费物价回顾 f7?u`
"C  
annual roll-forward basis 逐年延展方式 [5;_XMj%  
annual salary 年薪 DCSmEy`.  
annual statement 年度报表；年度决算表 otmyI;v 7<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q"-+`;^7(-  
annuitant 年金受益人 4Dw| I${O  
annuity 年金 k[a5D/b  
annuity contract 年金合约 _T(77KLn;  
annuity on human life 人寿年金 b>@fHmpwD  
antecedent debt 先前的债项 #:E^($v  
ante-dated cheque 倒填日期支票 x }.&?m  
anticipated expenditure 预期开支 =6d'/D#J  
anticipated net profit 预期纯利 /}Ct2w&<k  
anticipated revenue 预期收入 Q;k D Jo  
anti-inflation measure 反通货膨胀措施 !N74y%=M  
anti-inflationary stance 反通货膨胀立场 f3SAK!V+s  
apparent deficit 表面赤字 8E|FFHNK<2  
apparent financial solvency 表面偿债能力 *(o^w'5  
apparent partner 表面合伙人 ^%t{:\  
application for personal assessment 个人入息课税申请书 p?' F$Wz  
application of fund 资金应用 ^0(`:*  
application to release as liquidator and to destruct the books of accounts and documents jL*s(Yq  
申请免除清盘人职务及毁灭帐簿与文件 ;]VLA9dC  
appointed actuary 委任精算师 IXU~&5&J  
appointed auditor 委任核数师；委任审计师 M
i<}q@]e  
appointed trustee 委任的受托人 T~naAP  
appointer 委任人 :Tdl84  
apportioned pro rata 按比例分摊 ,!bcm  
apportionment 分配；分摊 asL!@YE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >a)6GZ@  
apportionment formula 分摊方程式 JpZ3T~Wrf  
apportionment of estate duty 遗产税的分摊 GXwQ )P5]  
appraisal 估价；评估 yPks,7U  
appreciable growth 可观增长 1>
)uI@?Rb  
appreciable impact 显着影响 Q(BM0n)f  
appreciable increase 可观增长 ch)#NHZ9F  
appreciation 增值；升值 DcsQ6  
appreciation against other currencies 相对其他货币升值 B&sa|'0U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -ze@~Z@  
appreciation tax 增值税 @#::C@V]  
appropriation 拨款；拨用；拨付 @5\/L6SRfL  
appropriation account 拨款帐目 h{CMPJjD  
Appropriation Bill 拨款法案 ?jn";:  
appropriation-in-aid system 补助拨款办法 q]DE\*@  
approved assets 核准资产 F>ps&h  
approved basket stock 认可一篮子证券 Qy\Koo  
approved budget 核准预算 t]6 4=  
approved charitable donation 认可慈善捐款 )%bY2 pk  
approved charitable institution 认可慈善机构 U(\ ^!S1  
approved currency 核准货币；认可货币 l-q.VY2  
approved estimates 核准预算 7!q.MOYm  
approved estimates of expenditure 核准开支预算 V&R_A~<T  
approved overseas insurer 核准海外保险人 fvM|Jb  
approved overseas trust company 核准海外信托公司 4~e6z(  
approved pooled investment fund 核准汇集投资基金 vJg^uf)  
approved provident fund scheme 认可公积金计划 ,a\pdEPj  
approved provision 核准拨款 H1e^/JD)  
approved redeemable share 核准可赎回股份 ;|.IUXEgcF  
approved regional stock 认可地区性证券 V&>mD"~MP  
approved retirement scheme 认可退休金计划 "FXT8Qxg  
approved subordinated loan 核准附属贷款 '_%`0p1  
arbitrage 套戥；套汇；套利 k7=mxXF  
arbitrageur 套戥者；套汇者 lt|UehJF  
arbitrary amount 临时款项 ePY69!pO5e  
arrangement 措施；安排；协定 2KQpmNN  
arrears 欠款 u<nPJeE  
arrears of pay 欠付薪酬 p 4Y2AQ9  
arrears of revenue 逾期未收税款；逾期未收的帐项 to3D#9Ep  
articles of association 组织章程；组织细则；组织章程细则 KTjf2/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _;u@xl=  
ascertainment of profit 确定利润 e2Df@8>  
"Asia Clear" “亚洲结算系统” O^4Ko}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )5l9!1j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UP@-@syGw  
Asian Development Fund [ADF] 亚洲发展基金 g({dD;  
Asian dollar bond 亚洲美元债券 ?&"!,  
Asian dollar market 亚洲美元市场 Hv .C5mo  
Asian dollar rate 亚洲美元利率 8EAkM*D w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?Q/9aqHe;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0 hS(9y40  
asked price 沽盘；喊价；索价；卖方报价 Jc,{n*  
assessable income 应评税入息 so }Kb3n  
assessable loss 应评税亏损 QW6\~l 4  
assessable profit 应评税利润 6Ej@;]^^-  
assessable value 应评税值 z=a{;1A  
assessed profit 估定利润 2w67>w\  
assessed value 经评估价值 84YZT+TEN  
assessment 评税；评定；估价；评税单 gfU!sYZ  
assessment number 评税编号；估价编号 q/^&si  
assessment of additional tax 补加税评税 ns9a+QQ  
assessment of performance 业绩评估；实绩评价 aDE)Nf}  
Assessor 评税主任 `"<tk1Kq"  
asset price bubbles 资产价格泡沫 P:2 0i*QU  
asset-backed securities 具资产保证的证券 UU2=W  
assets accretion 资产增值 5E}~iC&  
assets and liabilities 资产与负债 NTL`9b  
assets betterment statement 资产递增表；资产改进表 (ZHEPN  
assets lending 实物放款；有抵押贷款 ?o.Q  
assets of the company passing on the death 死者去世时转移的公司资产 .RxAYf|  
assets pledged as security for liabilities 用作负债抵押的资产 Zn"1qLPF  
assets portfolio 资产投资组合 EFS2 zU  
assets price 资产价格 3NC-)S   
assets quality 资产质素 \F8*HPM=*  
assets realization 资产变现 $K*&Wdo  
assets refinancing arrangement 资产再集资安排 or..e  
assets securitization 资产证券化 \k)(:[^FY  
assets situated outside Hong Kong 在香港以外地方的资产 Pdw[#X<[`  
assets stripping 削减资产；拆卖资产 9Sk?tl
 
assets value 资产值 "jEf$]  
assignee 承让人 'U3+'du^8  
assignment 转让；转让书；转让契 pTk1iGfB  
assignment of interest 权益转让 3*$)9'  
assignment of letters patent and trade mark 专利证书及商标转让 i;8tA!  
assignment of property 物业转让；物业转让书 &[4lP~  
assignment right 转让权 Z}4 `y"By  
assignor 转让人 gv,8Wo  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :,BKB*a\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }dO^q-t$3  
associate member 附属会员 9?#L/  
associated body corporate 相联法人团体 7!-y72qx  
associated company 相联公司；联属公司 63n<4VSH  
associated corporation 相联法团 ZdY)&LJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "Rv],O"  
公认会计师公会〔英国〕 "1Oe bo2  
Association of Futures Exchange Brokers 香港期货经纪协会 #OVf2
"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3erGTa[|q  
association of underwriters 承保人组织 5cE
?>  
assumption of control 接管 U#U nM,3%  
assurance 担保；保险；转易；转易书 5rx;?yvn  
assurance of interest 权益的转易 sy;_%,}N  
at 19XX price 按一九ＸＸ年价格计算 c;pv< lX'  
at a discount 按赔价计算；按贴水价格计算；打折扣 oN6X]T<   
at a premium 按溢价计算；按升水价格计算 M;K%=l$NG  
at call 通知付款；按通知 fG*366W  
at constant market price 按固定市价计算 \%+5p"Z<  
at constant price 按固定价格计算 uRfFPOYH  
at cost 按成本计算 qg#|1J6e  
at current market price 按当时市价计算；按现时市价计算 ~kW[d1'c  
at current price 按当时价格计算；按现时价格计算 I,d5Y3mC  
at factor cost 按要素成本计算；按生产要素成本计算 FOx&'dH%@  
at money-of-the-day price 按付款当日价格计算 mh=YrDU+L  
at or better 按指定或较佳价位〔买卖指令〕 2RC|u?+@  
at par 按面值计算；平价 P\R#!+FgW8  
at sight 见票即付 KWH l+pL  
at the close 按收市盘 q2C._{ 0'  
at the opening 按开市盘 wio}<Y6Xz  
attestation 见证；见证条款 _]# ^2S  
at-the-money option 平价期权 ;VAHgIpx;  
attorney 受权人；受托代表人 zwa%$U  
attornment 新拥有人承认书 uWE :3  
attributable profit 可归属利润 }L.&@P<  
attributable share value 可归属股份价值 3/q)%Z^=  
Auckland Stock Exchange 奥克兰证券交易所 ).b,KSi  
auction 拍卖 ,aBo
p#  
auctioneer 拍卖商 >=Pn\"j  
audit 审计；核数 -%eBip,'yl  
Audit Commission 审计署 z<c%Xl\$%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
pZg}7F{$  
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〕 -@EAL:kY  
audit review 帐目审查 UfWn\*J&k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O>H'ok  
audited account 审计帐目；经审计的帐目 CFU'- #b  
audited annual account 经审计的周年帐目 P 4|p[V8  
audited balance sheet 经审计的资产负债表 GnzKDDH '  
auditor 核数师；核数主任；审计师 OW|5IEC  
auditor's certificate 核数师证明书；审计师证明书 da
/Tms`T  
auditor's report 核数师报告；审计师报告 chF@',9t  
Aussie bond 澳元债券 .sOEqwO}>  
austerity budget 紧缩预算 ?]]d 
s]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <//#0r*  
Australia All Ordinaries Index 澳洲所有普通股票指数 d1rIU6  
Australian Dollar [AUD] 澳元 7A mnxFC  
Australian Options Market 澳大利亚期权市场 F$k^px  
Australian Securities Commission 澳洲证券事务监察委员会 ?'$Y
j>R6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?' :v):J}  
Australian Stock Exchange 澳大利亚证券交易所 awic9uMH  
Austrian Schilling [ATS] 奥地利先令 jJK`+J,i}X  
authentication 认证；鉴证 Q'B2!9=LB  
authority to purchase 委托购买证；委购书 %P2l@}?a  
authorization 认可；核准；授权；授权书 6*\WH%  
authorization by direction 指示授权 5m]N%{<jAB  
authorization by instruction 指令授权 ~DYv6-p%  
authorization by warrant 令状授权 .h7`Q{  
authorization of unit trust 单位信托的认可 Z/f%$~Ch  
authorized agent 指定代理人 ,'f^K!iA   
authorized capital 法定资本 EkvTl-  
authorized clerk 出市员 +xc1cki_{  
authorized dealer 认可交易商 0<";9qN)6  
authorized financial institution 认可财务机构 (q]_&%yW  
authorized fund 认可基金 iUua!uC  
authorized fund house 获授权的基金公司；认可基金公司 (Iz$_(  
authorized institution 认可机构 =h Lw1~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /e
O:1c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 r$ 8^K\oF  
authorized insurer 获授权保险人；获认可承保人 4fyds< f  
authorized investment 特准投资项目 8*iIJ   
authorized person 获授权人 C3"5XR_Ov  
authorized representative 获授权代表 &xYO6_.  
authorized share capital 法定股本 tvlrUp  
automated quotation system 自动报价系统 (rfR:[JkC2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x[_SNX"  
自动交易系统〔香港期货交易所有限公司〕 O;dtz\  
automatic adjustment mechanism 自动调整机制 <n-}z[09  
automatic adjustment system 自动调整系统 'C2X9/!,  
Automatic Clearing House 自动票据交换所 3~o#1*->  
automatic exchange rates accumulation system 自动化汇率累集系统 (/a#1Pd&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;LXwW(_6d  
automatic teller machine [ATM] 自动柜员机 S4hv7.A  
autopay 自动转帐 !5}u\  
available assets 可用资产 Bgvv6
(i  
available fiscal reserve 现存财政储备 L HW\A8  
available profit 可用利润 iX|K4.Pz{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 lPaTkZw  
average 平均；平均数；海损 =+z+`
ot  
average basic salary 平均基本薪金 NtfzAz/  
average consumer expenditure 平均消费开支；一般消费开支 f
)x(sk  
average cost 平均成本 x,% %^(  
average cost of land production 增辟土地平均成本 a7@':Rb n  
average daily turnover 平均每日成交额 R ~ZcTY[8  
average daily wage rate 平均每日工资率 ("r\3Mvs  
average expenditure pattern 平均开支模式 .V   
average growth rate 平均增长率 
3HEm-pok  
average net fixed assets 固定资产平均净值 )p^" J|  
average of relatives 相对价格平均数 h%%ryQQ&<  
average price 平均价格 J6[V7R[\  
average propensity to consume 平均消费倾向；一般消费倾向 {KGEv%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 tSVWO]<  
average rate 平均率 [Xyu_I-c  
average revenue 平均收入；平均收益 U5RLM_a@M  
average stock 平均库存；平均存货 VchI0KL?  
average yearly rent 平均年租 4Y5lP00!}  
avoidance of double taxation 避免双重课税 |8q:sr_  
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<g1q"F  
teKx^ 'c'  
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