一些有用的会计术语(也不知道发的地方对不对)A

A: tkV:kh< L~  
A share Ａ股；甲类股份 D@5&xd_@4  
abatement of tax 减税；减扣免税额 C[?
itk!  
ABN AMRO Bank N.V. 荷兰银行 7Dom[f  
above-the-line expenditure 线上项目支出；经常预算支出 Lm:O vVVB  
above-the-line receipt 线上项目收入；经常预算收入 B,|M  
ABSA Asia Limited 南非联合亚洲有限公司 Yca9G?^\v  
absolute change 绝对数值变更 7Cp>iWV  
absolute expenditure 实际开支 !W]># Pm  
absolute guideline figure 绝对准则数字 G:A~nv9  
absolute interest 绝对权益 q.~.1 '`!  
absolute order of discharge 绝对破产解除令 26.iFt/:  
absolute profit margin 绝对利润幅度 fx
%'7/+  
absolute value 实值；绝对值 ^fXNeBj  
absolutely vested interest 绝对既得权益 HSp*lHU  
absorbed cost 已吸收成本；已分摊成本 RE!MX>sOEq  
absorption 吸收；分摊；合并 H*EQ%BLW^,  
absorption rate 吸收率；摊配率；分摊率 DTn=WGm)  
ACB Finance Limited 亚洲商业财务有限公司 Y5cUOfYT  
acceptable form of reciprocity 合理的互惠条件 4 lJ@qhV  
acceptable rate 适当利率；适当汇率 RAXqRP,iw  
acceptance agreement 承兑协议 NQ@ EZoJ  
acceptance for honour 参加承兑 : gv[X  
acceptor 承兑人；接受人；受票人 aW4tJN%!  
acceptor for honour 参加承兑人 o(C({]UO/  
accident insurance 意外保险 -(Taj[;[  
Accident Insurance Association of Hong Kong 香港意外保险公会 /2Y Nu*v  
accident insurance scheme 意外保险计划 1S0Hc5vw  
accident year basis 意外年度基准 J0mY=vX  
accommodation 通融；贷款 w0^(jMQe^  
accommodation bill 通融票据；空头票据 *G>V`||RW  
accommodation party 汇票代发人 Qf7]t-Kp  
account balance 帐户余额；帐户结余 <74q]C
 
account book 帐簿 =@gH$Q_1  
account collected in advance 预收款项 L'"20=sf  
account current book 往来帐簿 REnRpp$  
account of after-acquired property 事后取得的财产报告 ^X"G~#v=q  
account of defaulter 拖欠帐目 dUOjPq97  
account payable 应付帐款 Q3wD6!'&m  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C<6u}czA  
account receivable 应收帐款 {5^'u^E  
account receivable report 应收帐款报表 HBo^8wN
 
account statement 结单；帐单；会计财务报表 !+9H=u  
account title 帐户名称；会计科目 .I {X  
accountant's report 会计师报告 Ai(M06P:h  
Accountant's Report Rules 会计师报告规则 IP&En8W+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >OZ+k(saL  
Accounting Arrangements 《会计安排》 &Vvy`JE  
accounting basis 会计基础 m5{Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 Nz*qz"T  
Accounting Circular 《会计通告》 ;wJLH\/  
accounting class 会计类别 m*CIbkDsZ  
accounting date 记帐日期；会计结算日期 VGWqy4m  
accounting for money 款项核算 ,'={/)c<  
Accounting Officer 会计主任 ~;wSe[  
accounting period 会计报告期；会计期 1K09iB  
accounting policy 会计政策；会计方针 8T$:^HW  
accounting practice 会计惯例 NTs< ;ED  
accounting principle 会计准则 [)Xu60?Q  
accounting record 会计记录 pWbzBgM?nU  
accounting report 会计报告 DY~~pi~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zdU<]ge  
Accounting Society of China 中国会计学会 "MM7qV  
accounting statement 会计报表 mK@\6GOMYP  
accounting system 会计制度；会计系统 5(u7b  
accounting transaction 会计事项；帐务交易 q6\z]8)  
accounting treatment 会计处理 '[`.&-;  
accounting year 会计年度 Ny\iRU)fN  
accretion 增值；添加  ItC*[  
accrual 应计项目；应累算数目 57v[b-SK  
accrual basis 应计制；权责发生制 IOvYvFUUJ  
accrual basis accounting 应计制会计；权责发生制会计 htMsS4^Kvd  
accrue 应累算；应计 y !47!Dn  
accrued benefit 应累算利益 ;T-i+_  
accrued charges 应计费用 o@EV>4e y  
accrued cumulative preference share dividend 应累算的累积优先股股息 @UkcvhH  
accrued expenses 应累算费用 e0(loWq]  
accrued interest payable 应付利息；应计未付利息 PPPRO.y  
accrued interest receivable 应收利息；应计未收利息 (<itE3P  
accrued right 累算权益 ]/JE#  
accruing profit 应累算的利润 [q9TT
J@2  
accumulated fiscal reserve 累积财政储备 A6q,"BS^d  
accumulated profit 累积利润；滚存溢利 f.V0uBDN  
accumulated reserve 累积储备 qaG%PH}a  
accumulation of surplus income 累积收益盈余 P,_GTs3/G  
acquired assets 既得资产 =Ky1v$<  
acquisition 收购；购置；取得 w_/q5]/V-5  
acquisition cost 购置成本 FL(gwfL  
acquisition expenses 购置费用 isQ{Xt~K  
acquisition of 100% interest 收购全部股权 X7NRQ3P@  
acquisition of control 取得控制权 _GI [SzD  
acquisition of fixed assets 购置固定资产 VqVP5nT'=  
acquisition of shell “买壳” h9>~?1$lz  
acquisition price 收购价 }\*dD2qNL}  
act of God 天灾 czdNqk.kh  
acting partner 执事合伙人 0O!%NL[,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W{=>c/  
active partner 积极参与的合伙人 Gv?3}8Wp  
active trading 交投活跃 d3 fE[/oU  
actual circulation 实际流通 wvx N6  
actual cost 实际成本 &>i+2c~  
actual expenditure 实际开支；实际支出 {LR?#.  
actual income 实际入息；实际收入；实际收益 L a0H  
actual market 现货市场 NZi5rXN  
actual price 现货价；实际价格 - FA#hUK$  
actual profit 实际利润 qB<D'h7  
actual quotation 实盘；实际价位；实际报价 WTY{sq\' o  
actual year basis 按实际年度计算 1,,o_e\nn3  
actuals 实货 o+/x8:   
actuarial investigation 精算调查 TcO@q ]+S  
actuarial principle 精算原则 k{y@&QNj  
actuarial report 精算师报告 .;/@k%>   
Actuarial Society of Hong Kong 香港精算学会 5W 5\*L  
actuarial valuation 精算师估值 ^0~?3t5  
actuary 精算师 V8[woJ5x  
ad referendum agreement 暂定协议；有待覆核的协定 lJR",_  
ad valorem duty 从价税；按值征税 Z-Bw?_e_K  
ad valorem duty system 从价税制 [AE]0cO@  
ad valorem fee 从价费 L7q%u.nB1  
ad valorem tariff 从价关税 xI}]q%V  
additional allowance 额外免税额 n&FN?"I/]  
additional amount for unexpired risk 未过期风险的额外款额 &P[eA u  
additional assessable profit 补加应评税利润 AM'-(x|  
additional assessment 补加评税 -Ww'wH'2  
additional commitment 额外承担 :Oa|&.0l?  
additional commitment vote 额外承担拨款 'u_'y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gPQ2i])"Q  
additional dependent parent allowance 供养父母额外免税额 rgu
C#Xt!4  
additional provision 额外拨款 #x':qBv#  
additional stamp duty 附加印花税 -.ha\t0J  
additional tax 补加税罚款；补加税款 WH/
r$.&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j9x}D;?n  
adjudged bankrupt 被裁定破产 Maf!,/U4  
adjudicated bankrupt 裁定破产人 pYceMZ$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v(h   
adjudication of bankruptcy 裁定破产；宣告破产 E"pq ZP =  
adjudication of insolvency 裁定无力偿还债务 \qNj?;B  
adjusted actual 经调整的实数；调整后的实数 ,F6i5128{  
adjusted current assets 经调整的流动资产；调整后的流动资产 l')?w]|  
adjusted figure 经调整的数字；调整后的数额 kX+y2v(2++  
adjusted liabilities 经调整的负债；调整后的负债 wKXKc\r  
adjusted loss 经调整的亏损；调整后的亏损 KosAc'/ M  
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 vT\`0di~  
adjusted profit 经调整的利润；调整后的利润 ;w}ZI<ou  
adjusted surplus 经调整的盈余额；调整后的盈余额 K}&|lCsb  
adjusted value 经调整的价值；调整后的价值  \AoM'+  
adjustment 调整；修订；理算〔保险〕 iNd8M V  
adjustment centre 调剂中心 }yx'U 3  
adjustment lag 调整过程的时间差距；调整时差 0K@s_C=n#  
adjustment mechanism 调整机制 TP'EdzAT  
adjustment of loss 亏损调整 cDm_QYQ  
adjustment process 调整过程；调整程序 hgfCM  
adjustment range 调整幅度 _Bb/~^  
administered exchange rate 受管制汇率 Y.[
^3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $-jj%x\}  
administration expenses 行政费用 <M7@JgC &  
administration fee 手续费；行政费 EAj2uV  
administration in bankruptcy 破产管理 ^qS[2Dy  
administration order 遗产管理令 T$0//7$')  
administrator 管理人；遗产管理人 ,]y)Dy  
administrator of the estate 遗产管理人 0rsdDME[  
admission of debt 债项承认书 FL/@e$AK
 
admission of proof 接纳债权证明 "9&6bBa  
advance 放贷款项；垫付款项；预支款项；预付款项 zRL[.O9  
advance account 暂支帐目；预付款帐户 ! Hdg $,  
advance compensation 预付补偿金 H2E!A2\m  
advance from shareholder 股东垫款 K$R1x1lc2  
advance pending reimbursement 预支以待日后付还 #wk'&XsC#z  
advanced economy 先进经济体系 Z+(V'e;  
advancement 预付；预付财产 "_}Hzpy5k  
advances warrant 垫款令 ~Pv4X2MO  
advancing 贷出 j'X]bd'  
adverse balance 逆差 \&Mipf7a  
adverse exchange 逆汇 1EyM,$On  
advertisement addressed to shareholders 在报章刊登的致股东通告 #-f7hg*  
advice for collection 托收通知书 TPvS+_<oL{  
advice of drawing 提款通知书；汇票通知书 =HQH;c"  
advice of payment 付款通知 aqoT  
Advisory Committee [Securities and Futures Commission] `5=0f}E  
谘询委员会〔证券及期货事务监察委员会〕 e~i ?E  
Advisory Committee on Diversification 经济多元化谘询委员会 g5; W6QX  
affidavit 誓章；遗产申报誓章 Ex&f}/F  
affidavit of no receipt 述明无收款的誓章 f,)[f M4  
affiliate 联号；联营公司；附属公司 l{\~I  
affiliated company 附属公司；联号；联营公司 x\*`i)su  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Hh$x8ADf  
affordability 负担能力 g$EjIHb  
African Development Bank [AfDB] 非洲开发银行 5ok3q@1_]{  
after-acquired property 事后取得的财产 CsQ}eW8uEf  
after-hours dealing 市后交易 n;xtUw6\  
after-tax profit 税后盈利；税后利润；税后溢利 $s)G0/~W  
agency agreement 代理协议 CLdLOu"  
agency expenses 代理机构的开支 2%rAf8=  
agency fee 代理费 O5{ >k  
Agency Law 《代理法》 O-U_Zx0zd  
agent 代理人；承销人 [3]!*Cd  
agent of company 公司代理人 %a{cJ6P  
agent's fee 代理人费；经纪费 w`CGDF\Oo  
aggregate 总计；总数；总体数字 e7{3:y|]d3  
aggregate amount 总款额；总额 *jCXH<?R  
aggregate assets and liabilities 总体资产与负债 (TVzYm y  
aggregate at constant price 按固定价格计算的总体数字 D?)"Z$  
aggregate demand 总需求 %K\_gR}V  
aggregate gross position 总持仓量 J2v=b?NE  
aggregate limit 总限额 ,xn+T)2I  
aggregate of salaries tax 合计薪俸税 iRPt0?$  
aggregate performance 总体表现；总体业绩 Q|"{<2"]U0  
aggregate supply 总体供应 cPPE8}PVH  
aggregate surplus 总盈余 1Ty{k^%  
aggregate total 整体总额 A@?2qX^4  
aggregate value 总值；合计价值 1WfN_JKB5  
aggregated basis 合计基准 Y6?d
y\  
aggregated net chargeable income 合计应课税入息实额 <fJoHS  
aggregation 合并计算；合计；总和 6HCP1`gg   
aggregation of incomes of husband and wife 夫妇入息合并计算 q\x*@KQgM  
aggregation of property 财产的总和 "qu%$L  
agio 差价；贴水 : N>5{  
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》 V+nqQ~pJ&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dScit!T"  
《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》 Io|NL6[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wbUpD(  
《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》 `-hFk88  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;E,%\<  
《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*F$7D!  
agreement for a settlement 授产协议 >wNE!Oa*B  
agreement for assignment 转让协议 QDzFl1\
P  
agreement for sale 售卖协议；买卖协议 $f7#p4;}(  
agreement for sale and purchase 买卖协议 w5bD  
agreement for the payment of interest 支付利息协议 TlYeYN5V  
agreement for the repayment of money 还款协议 Y@c!\0e$  
agreement of reinsurance 再保险协议 DQ?'f@I&*  
Agricultural Bank of China 中国农业银行 %+:%%r=Q  
air passenger departure tax 飞机乘客离境税 |0vY'A)]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9w:F_gr  
airport tax 机场税 QnZ7e#@UP  
alcohol duty 酒精税 /[FES78p  
alienation 让与；让渡；转让 _!K@(dl  
alimony 生活费；赡养费 ~%D=\iE  
All Ordinaries Index [AOI] 所有普通股指数 K^yZfpa8  
all risks 全险；综合险 o9JZ-biH  
All Sales Record for Stock Market 《股票市场成交报告》 Rf4}4ixkj  
Allied Capital Resources Limited 新联财务有限公司 (+x!wX( x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [ U`})  
allocation letter 拨款信件 TIIwq H+h.  
allocation of fund 分配款项；预留款项  %&81xAt  
allocation of profit 利润分配；溢利分配 8Buus  
allocation warrant 拨款令 `,7;2ZG~O  
allotment 分配；配股 vNn$dc  
allotment notice 股份配售通知；配股通知 D8O&`!mf  
allotment of shares 股份分配 |bM?Q$>~  
allowable 可获宽免；免税的 Cvgk67C=$  
allowable business loss 可扣除的营业亏损 y88lkV4a  
allowable expenses 可扣税的支出 ssUm1F\  
allowance 免税额；津贴；备抵；准备金 \Um &  
allowance for debts 债项的免税额 c`M ,KXott  
allowance for depreciation by wear and tear 耗损折旧免税额 3;F+
.{Icc  
allowance for funeral expenses 殡殓费的免税额 F8*zG 4/&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xC5`|JW  
allowance for repairs and outgoings 修葺及支出方面的免税额 (oG-h
"^/  
allowance to debtor 给债务人的津贴 66Tx>c"H  
alteration of capital 资本更改 cg|C S?  
alternate trustee 候补受托人 qN@-H6D1=  
amalgamation 合并 LvcGh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >>I~v)a>w  
ambit of charges 征税范围；收费范围 \)/dFo\l  
amended valuation 经修订的估值 BK[ YX)  
American Commodities Exchange 美国商品交易所 9C"d7--  
American Express Bank Limited 美国运通银行 Eo@b)h  
American Stock Exchange 美国证券交易所 CW . O"_  
amortization 摊销 rv26vnJy"  
amount due from banks 存放银行同业的款项 n
B.u5  
amount due from banks abroad 存放海外银行同业的款项 6<`tb)_2~  
amount due from holding companies 控股公司欠款 xU(yc}vw,  
amount due from local banks 存放本港银行同业的款项 %AV[vr
,  
amount due to banks 银行同业的存款 ;
#+Se,)  
amount due to banks abroad 海外银行同业的存款 ;p] f5R^  
amount due to holding companies 控股公司存款 >VE!3'/'  
amount due to local banks 本港银行同业的存款 rE5q BEh  
amount due to outport banks 外埠银行同业的存款 6d#:v"^,  
amount for note issue 发行纸币的款额 [}1+=Ub  
amount of bond 担保契据的款额 ,enU`}9V*  
amount of consideration 代价款额 =AVr<kP  
amount of contribution 供款数额 XT<{J8 0z  
amount of indebtedness 负债款额 t)n}S;iD  
amount of principal of the loan 贷款本金额 eI:;l];G9  
amount of rates chargeable 应征差饷数额  #-^y9B  
amount of share capital 股本额 l6y*SW5+  
amount of sums assured 承保款额 Uoqt  
amount of variation 变动幅度 wx*)7Y*  
amount of vote 拨款数额 d~za%2{  
amount payable 应付款额 Yd>ej1<  
amount receivable 应收款额 Xt%>
XP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p J#<e  
analysis 分析 3A)Ec/;~  
ancillary risk 附属风险 ]R7zvcu&  
annual account 周年帐目；周年帐目报表；年度决算；年结 t9Y?0O}/  
annual accounting date 年结日期 Ip&Q'"HYj  
annual allowance 每年免税额；年积金；年度津贴；年津 lr-:o@q{  
annual balance 年度余额 /2jw]ekQ'  
annual disposable income 每年可动用收入 Y?b4* me  
annual estimates 周年预算 @`S8d%6P  
annual fee 年费 snccDuS  
annual general meeting 周年大会 dZi?Z  
annual growth rate 年增率；每年增长率 z&W5@6")`  
annual long-term supplement 长期个案每年补助金 uHu(
 
annual pensionable emolument 可供计算退休金的年薪 k,M%"FLQ  
annual report 年报 |j>fsk~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xx;4  
annual return 周年报表；周年申报表；每年报税表格 !^*-]
p/z  
Annual Return Rules 《周年报表规则》 WY`hNT6M  
annual review of consumer prices 每年消费物价回顾 -'F? |  
annual roll-forward basis 逐年延展方式 [(D^`K<b  
annual salary 年薪 xJ[Xmre  
annual statement 年度报表；年度决算表 15L0B5(3  
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 u''~nSR3&  
annuitant 年金受益人  %J?"ZSh  
annuity 年金 rZSX fgfr  
annuity contract 年金合约 -)dS`hM  
annuity on human life 人寿年金 Ua](o H  
antecedent debt 先前的债项 B(l8&  
ante-dated cheque 倒填日期支票 GT(nW|v  
anticipated expenditure 预期开支 jn/ J-X=  
anticipated net profit 预期纯利 f6O5k8n  
anticipated revenue 预期收入 VsTa!V^~  
anti-inflation measure 反通货膨胀措施 ,^d!K(xb  
anti-inflationary stance 反通货膨胀立场 yG%<LP2p@f  
apparent deficit 表面赤字 l;'#!hC)  
apparent financial solvency 表面偿债能力 p#6V|5~8  
apparent partner 表面合伙人 #'2CST  
application for personal assessment 个人入息课税申请书 o*}--d?S  
application of fund 资金应用 ZA!yw7~  
application to release as liquidator and to destruct the books of accounts and documents [ta3sEPjs  
申请免除清盘人职务及毁灭帐簿与文件 @ApX43U(  
appointed actuary 委任精算师 d(>  
appointed auditor 委任核数师；委任审计师 )?qH#>mD6  
appointed trustee 委任的受托人 tMQz'3,X  
appointer 委任人 Qk_`IlSd  
apportioned pro rata 按比例分摊 $Afw]F$  
apportionment 分配；分摊 [tEHr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %J%ZoptY:  
apportionment formula 分摊方程式 8/16<yZ  
apportionment of estate duty 遗产税的分摊 &:MfLDJ  
appraisal 估价；评估 $4Ko  
appreciable growth 可观增长 TP-<Lhy  
appreciable impact 显着影响 '<v_YxEn  
appreciable increase 可观增长 !/|^ )d^U  
appreciation 增值；升值 `kERM-@A  
appreciation against other currencies 相对其他货币升值 xw5LPz;
B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M!nwcxB!  
appreciation tax 增值税 leMcY6  
appropriation 拨款；拨用；拨付 -g`3;1EV^  
appropriation account 拨款帐目 Z-wvdw]$  
Appropriation Bill 拨款法案 ZZJXd+Q}  
appropriation-in-aid system 补助拨款办法 ;s(ua
C3  
approved assets 核准资产 v@KP~kp  
approved basket stock 认可一篮子证券 ))z1T8  
approved budget 核准预算 48 |u{  
approved charitable donation 认可慈善捐款 e_{!8u.+  
approved charitable institution 认可慈善机构 28rC>*+z  
approved currency 核准货币；认可货币 |DZ3=eWZ  
approved estimates 核准预算 w6w'Jx  
approved estimates of expenditure 核准开支预算 cHO8%xu`  
approved overseas insurer 核准海外保险人 |'bRVqJ  
approved overseas trust company 核准海外信托公司 5[{#/!LX)  
approved pooled investment fund 核准汇集投资基金 MaX:oG
F,  
approved provident fund scheme 认可公积金计划 zC[lPABQ  
approved provision 核准拨款 -jJw wOm  
approved redeemable share 核准可赎回股份 <GthJr>1D  
approved regional stock 认可地区性证券 N)rf/E0  
approved retirement scheme 认可退休金计划 ~BJ~]~0P`  
approved subordinated loan 核准附属贷款 ^%<t^sE  
arbitrage 套戥；套汇；套利 !"e~HZmr  
arbitrageur 套戥者；套汇者 OYC\+ =  
arbitrary amount 临时款项 4EB&Zmg[K  
arrangement 措施；安排；协定 1G6MO  
arrears 欠款 |>2IgTh1a  
arrears of pay 欠付薪酬 zLa3Q\T  
arrears of revenue 逾期未收税款；逾期未收的帐项 [Q+qu>&HB7  
articles of association 组织章程；组织细则；组织章程细则 RaNz)]+7`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iNxuQ7~  
ascertainment of profit 确定利润 6QC=:_M;  
"Asia Clear" “亚洲结算系统” 7KzMa%=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3>I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8iDg2_l`G  
Asian Development Fund [ADF] 亚洲发展基金 -<0PBl  
Asian dollar bond 亚洲美元债券 Z
;XiA<|  
Asian dollar market 亚洲美元市场 AvNU\$B4aG  
Asian dollar rate 亚洲美元利率 dU4G!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D" 4*&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %
^C.e*  
asked price 沽盘；喊价；索价；卖方报价 49("$!  
assessable income 应评税入息 W6>SYa  
assessable loss 应评税亏损 .;'3Roi  
assessable profit 应评税利润 d'yA"b]  
assessable value 应评税值 $)fybnY  
assessed profit 估定利润 EC6Q<&]Iw  
assessed value 经评估价值 Wveba)"$  
assessment 评税；评定；估价；评税单 ydyGPZt  
assessment number 评税编号；估价编号 /#,3JU$w  
assessment of additional tax 补加税评税 C<?Huw4R0  
assessment of performance 业绩评估；实绩评价 O!c b-  
Assessor 评税主任 Qf}^x9'  
asset price bubbles 资产价格泡沫 SB3=5"q  
asset-backed securities 具资产保证的证券 ?<#2raH-  
assets accretion 资产增值 Y^(Sc4 W  
assets and liabilities 资产与负债 >(t_  
assets betterment statement 资产递增表；资产改进表 /
0J1_g  
assets lending 实物放款；有抵押贷款 ca!=D $  
assets of the company passing on the death 死者去世时转移的公司资产 v\UwL-4
[  
assets pledged as security for liabilities 用作负债抵押的资产 vj23j[!|  
assets portfolio 资产投资组合 |4F3Gu  
assets price 资产价格 kK]^q|vb6  
assets quality 资产质素 EpO5_T_  
assets realization 资产变现 t#0/_tD  
assets refinancing arrangement 资产再集资安排 dK45&JHoW^  
assets securitization 资产证券化 HcrI3v|6  
assets situated outside Hong Kong 在香港以外地方的资产 Ve1O<i  
assets stripping 削减资产；拆卖资产 T|c9Swur  
assets value 资产值 2+Tu"oG;rB  
assignee 承让人 0{O|o_  
assignment 转让；转让书；转让契 j9=QOq  
assignment of interest 权益转让 %qM3IVPK)q  
assignment of letters patent and trade mark 专利证书及商标转让 8>}^
W  
assignment of property 物业转让；物业转让书 s]X]jfA.  
assignment right 转让权 0uf'6<fR  
assignor 转让人 *vss  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 mu(EmAoenQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "^~>aVuXf  
associate member 附属会员 7D;g\{>M  
associated body corporate 相联法人团体 j3
W)5ZX  
associated company 相联公司；联属公司 E!eBQ[@  
associated corporation 相联法团 BK_x5mGu3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +Y^_1  
公认会计师公会〔英国〕 (v\Cv)OS  
Association of Futures Exchange Brokers 香港期货经纪协会 B`/cKfg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w;;.bz m  
association of underwriters 承保人组织 -cjwa-9 ~  
assumption of control 接管 Ikkv <uY  
assurance 担保；保险；转易；转易书 {iv!A=jld  
assurance of interest 权益的转易 r#K;@wu2  
at 19XX price 按一九ＸＸ年价格计算 |Q'l&Gt6  
at a discount 按赔价计算；按贴水价格计算；打折扣 l9J]<gG  
at a premium 按溢价计算；按升水价格计算 nj7wc9z4  
at call 通知付款；按通知 -
F+dRzxH  
at constant market price 按固定市价计算 "SuBtoK  
at constant price 按固定价格计算 SX{6L(  
at cost 按成本计算 8qEK6-  
at current market price 按当时市价计算；按现时市价计算 8G>;X;W  
at current price 按当时价格计算；按现时价格计算 Ng6(2
Wt0e  
at factor cost 按要素成本计算；按生产要素成本计算 AU@XpaPWh  
at money-of-the-day price 按付款当日价格计算 2#n4t2p  
at or better 按指定或较佳价位〔买卖指令〕 K,>D%mJ  
at par 按面值计算；平价 ?5%|YsJP_  
at sight 见票即付 {&'u1yR  
at the close 按收市盘 !zw)! rV=  
at the opening 按开市盘 I\6u(;@  
attestation 见证；见证条款 OOEmXb]8  
at-the-money option 平价期权 SOyE$GoOsx  
attorney 受权人；受托代表人 P8JN m"C  
attornment 新拥有人承认书 :>Gm&w (n  
attributable profit 可归属利润 ?s<'3I{F`  
attributable share value 可归属股份价值 dnby&-+T  
Auckland Stock Exchange 奥克兰证券交易所 g2=5IU<  
auction 拍卖 tNskB`541  
auctioneer 拍卖商 [8k7-}[  
audit 审计；核数 w%no6 ;  
Audit Commission 审计署 Tm8c:S^uq)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5N:THvh6o  
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〕 `hD\u@5Tw  
audit review 帐目审查 $lj1924?^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8 0>qqz  
audited account 审计帐目；经审计的帐目 x,\PV>  
audited annual account 经审计的周年帐目 |M?yC
o  
audited balance sheet 经审计的资产负债表 =H_|007C  
auditor 核数师；核数主任；审计师 -ISI!EU$  
auditor's certificate 核数师证明书；审计师证明书 8F(_Vqu  
auditor's report 核数师报告；审计师报告 eZ]4,,m  
Aussie bond 澳元债券 P
5+FZzQ  
austerity budget 紧缩预算 0Ts[IHpg&E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5@$b@jTd  
Australia All Ordinaries Index 澳洲所有普通股票指数 M]?#]3XBNo  
Australian Dollar [AUD] 澳元 lE+v@Kb:  
Australian Options Market 澳大利亚期权市场 6#+&_#9  
Australian Securities Commission 澳洲证券事务监察委员会 &#'[]V%^F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7XE/bhe%S  
Australian Stock Exchange 澳大利亚证券交易所 "}i\"x;s  
Austrian Schilling [ATS] 奥地利先令 8J:6uO c|  
authentication 认证；鉴证 %Dg]n4f  
authority to purchase 委托购买证；委购书 #Nt?4T<  
authorization 认可；核准；授权；授权书 C:n55BE9  
authorization by direction 指示授权 af]&3(33  
authorization by instruction 指令授权 *`:zSnu  
authorization by warrant 令状授权 iPM
I$  
authorization of unit trust 单位信托的认可 T jO}P\p  
authorized agent 指定代理人 0kI.dX)  
authorized capital 法定资本 `Jh> 1l  
authorized clerk 出市员 A L#"j62  
authorized dealer 认可交易商 W@w#A]  
authorized financial institution 认可财务机构 o$4n D#P3  
authorized fund 认可基金 L Ty[)  
authorized fund house 获授权的基金公司；认可基金公司 %,rUN+vW  
authorized institution 认可机构
t)74(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X I\zEXO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 r"OVu~ND  
authorized insurer 获授权保险人；获认可承保人 *yqEl O  
authorized investment 特准投资项目 [X.sCl|  
authorized person 获授权人 DfFsCTu  
authorized representative 获授权代表 L&F0^  
authorized share capital 法定股本 7d?'~}j  
automated quotation system 自动报价系统 #/ 1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5
taYm'  
自动交易系统〔香港期货交易所有限公司〕 pHlw&8(f"  
automatic adjustment mechanism 自动调整机制 Nhv~f0  
automatic adjustment system 自动调整系统 7p&%0'BO1z  
Automatic Clearing House 自动票据交换所 J7BfH,o  
automatic exchange rates accumulation system 自动化汇率累集系统 V.kUFTCvf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 iIwMDlQ "  
automatic teller machine [ATM] 自动柜员机 _r8.I9|  
autopay 自动转帐 tY<D\T  
available assets 可用资产 rrei6$H&  
available fiscal reserve 现存财政储备 F4i c^F{K  
available profit 可用利润 4r!8_$fN?G  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]3<k>?  
average 平均；平均数；海损 95;q] =U  
average basic salary 平均基本薪金 |1H"ya  
average consumer expenditure 平均消费开支；一般消费开支 h_4o4#  
average cost 平均成本 -Cwx %  
average cost of land production 增辟土地平均成本 k9`Bi`wp  
average daily turnover 平均每日成交额 '{j.5~4y  
average daily wage rate 平均每日工资率 z#*w Na&@[  
average expenditure pattern 平均开支模式 xtyzy@)QL  
average growth rate 平均增长率 ( Kh<qAP_n  
average net fixed assets 固定资产平均净值 bZk7)b;1o  
average of relatives 相对价格平均数 RSG\3(  
average price 平均价格 h>w4{u0  
average propensity to consume 平均消费倾向；一般消费倾向 XM$r,}B k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 >Liv].  
average rate 平均率 m/sAYF"  
average revenue 平均收入；平均收益 <4,>`#NEo  
average stock 平均库存；平均存货 l|[cA}HtB  
average yearly rent 平均年租 b
>AFhj:  
avoidance of double taxation 避免双重课税 &Ib8xwb:  
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 Er?Wg09  
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