一些有用的会计术语(也不知道发的地方对不对)A

A: d@kc[WLD^  
A share Ａ股；甲类股份 ')#,X^   
abatement of tax 减税；减扣免税额 UpUp8%fCU  
ABN AMRO Bank N.V. 荷兰银行 :Jxh2  
above-the-line expenditure 线上项目支出；经常预算支出 3<(q }  
above-the-line receipt 线上项目收入；经常预算收入 RA1yr+)  
ABSA Asia Limited 南非联合亚洲有限公司 ~1(j&&kXet  
absolute change 绝对数值变更 Fi;VDK(V9  
absolute expenditure 实际开支 }GZbo kWg.  
absolute guideline figure 绝对准则数字
r|R7-HI  
absolute interest 绝对权益 h/ep`-YaH  
absolute order of discharge 绝对破产解除令 3C^1frF  
absolute profit margin 绝对利润幅度 _ Jc2&(;  
absolute value 实值；绝对值 j4.&l3  
absolutely vested interest 绝对既得权益 8 %Sb+w07  
absorbed cost 已吸收成本；已分摊成本 (H#M<N  
absorption 吸收；分摊；合并 8k!6b\Imz  
absorption rate 吸收率；摊配率；分摊率 Wd 2sh  
ACB Finance Limited 亚洲商业财务有限公司 Fvl`2W94;  
acceptable form of reciprocity 合理的互惠条件 Dz&+PES_k  
acceptable rate 适当利率；适当汇率 z@h~Vb&I  
acceptance agreement 承兑协议 9O98Q6-s  
acceptance for honour 参加承兑 H%i>L?J2/  
acceptor 承兑人；接受人；受票人 _6LoVS  
acceptor for honour 参加承兑人
~brFo2  
accident insurance 意外保险 XW~bu2%{7"  
Accident Insurance Association of Hong Kong 香港意外保险公会 >S#ul?  
accident insurance scheme 意外保险计划 ]T<^{jG  
accident year basis 意外年度基准 >)#c\{c  
accommodation 通融；贷款 W|UtY`1  
accommodation bill 通融票据；空头票据 < oI8-f  
accommodation party 汇票代发人 b:MG@Hxc  
account balance 帐户余额；帐户结余 Y7Gs7  
account book 帐簿 XD%w
j  
account collected in advance 预收款项 +x1/-J8_sg  
account current book 往来帐簿 Fb_S&!  
account of after-acquired property 事后取得的财产报告 JOfV]eCL  
account of defaulter 拖欠帐目 ~"dhu]^  
account payable 应付帐款 ^Kq|ID AP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nX5C<Ky  
account receivable 应收帐款 );JJ2Jlkd  
account receivable report 应收帐款报表 }T(z4P3  
account statement 结单；帐单；会计财务报表 

Pl  
account title 帐户名称；会计科目 zhsx&  
accountant's report 会计师报告 v\A.Tyy  
Accountant's Report Rules 会计师报告规则 F!g;A"?V  
accounting and auditing procedure 会计与审计程序；会计与核数程序 r"_Y3SxxL  
Accounting Arrangements 《会计安排》 G$=-,6kZO  
accounting basis 会计基础 IN!02`H  
accounting by Official Receiver 破产管理署署长呈交的帐目 xFb3O|TC  
Accounting Circular 《会计通告》 }~I|t!GL  
accounting class 会计类别 (B#(Z=  
accounting date 记帐日期；会计结算日期 !#WqA9<  
accounting for money 款项核算 77aX-e*=E  
Accounting Officer 会计主任 2Rptxb_@  
accounting period 会计报告期；会计期 dgc&[  
accounting policy 会计政策；会计方针 +/cgw,  
accounting practice 会计惯例 P. V\ov7m2  
accounting principle 会计准则 d"&3Q_2CD  
accounting record 会计记录 Tg''1 Wl*  
accounting report 会计报告 eyB_l
.U7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )I9aC~eAD  
Accounting Society of China 中国会计学会 Ay$>(;  
accounting statement 会计报表 qgexb\x\4  
accounting system 会计制度；会计系统 -9&g[  
accounting transaction 会计事项；帐务交易 ;`jU_  
accounting treatment 会计处理 CeW7Ym  
accounting year 会计年度 O@,i1ha%  
accretion 增值；添加 VS`Z_Xn  
accrual 应计项目；应累算数目 x0G>ktWq<  
accrual basis 应计制；权责发生制 z,+m[x=/N  
accrual basis accounting 应计制会计；权责发生制会计 rPTfpeqN)  
accrue 应累算；应计 e
_.~n<=  
accrued benefit 应累算利益 EfSMFPM  
accrued charges 应计费用 4ftj>O  
accrued cumulative preference share dividend 应累算的累积优先股股息 gb-tNhJa@b  
accrued expenses 应累算费用 yJJ8"s~i  
accrued interest payable 应付利息；应计未付利息 -$R5  
accrued interest receivable 应收利息；应计未收利息 065A?KyD  
accrued right 累算权益 P^4'|#~2T  
accruing profit 应累算的利润
0O; Z  
accumulated fiscal reserve 累积财政储备 m X:bA5db  
accumulated profit 累积利润；滚存溢利 Pz {Ig  
accumulated reserve 累积储备 cVg$dt  
accumulation of surplus income 累积收益盈余 ca}S{"  
acquired assets 既得资产 Y_lCcu#O
A  
acquisition 收购；购置；取得 K#)bjxz  
acquisition cost 购置成本 g& >mP?  
acquisition expenses 购置费用 4Q&mC"  
acquisition of 100% interest 收购全部股权 hDbHSZ  
acquisition of control 取得控制权 b,vL8*  
acquisition of fixed assets 购置固定资产 -faw:  
acquisition of shell “买壳” Iq@IUFpc7~  
acquisition price 收购价 0gi}"v  
act of God 天灾 2dyxKK!\a  
acting partner 执事合伙人 -W6V,+of  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1Kc{#+a^  
active partner 积极参与的合伙人 8fEAY
RGd  
active trading 交投活跃 SmvwhX  
actual circulation 实际流通 y|LXDq4Wj  
actual cost 实际成本 yEnKUo[  
actual expenditure 实际开支；实际支出  l58l  
actual income 实际入息；实际收入；实际收益 E =  ^-Z  
actual market 现货市场 LVWxd}0  
actual price 现货价；实际价格 A7e_w 7?a  
actual profit 实际利润 `F@f?*s:  
actual quotation 实盘；实际价位；实际报价 '9Qd.q7s|b  
actual year basis 按实际年度计算 ":z@c,  
actuals 实货 7TR'zW2W  
actuarial investigation 精算调查 ?({PcF/  
actuarial principle 精算原则 R+x%r&L5F  
actuarial report 精算师报告 [)bz6\d[  
Actuarial Society of Hong Kong 香港精算学会 l.yJA>\24I  
actuarial valuation 精算师估值 <w%DyRFw3  
actuary 精算师 '1qAZkz  
ad referendum agreement 暂定协议；有待覆核的协定 8UlB~fVg  
ad valorem duty 从价税；按值征税 R|6RI}  
ad valorem duty system 从价税制 *%z<P~}  
ad valorem fee 从价费 d+1L5}Jn  
ad valorem tariff 从价关税 !~Ax  
additional allowance 额外免税额 m]  EDuW  
additional amount for unexpired risk 未过期风险的额外款额 v] W1F,u  
additional assessable profit 补加应评税利润 lu<Np9/5<  
additional assessment 补加评税 *
yL|}  
additional commitment 额外承担 #a/n5c&6/  
additional commitment vote 额外承担拨款 s=3EBh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]i9H_K  
additional dependent parent allowance 供养父母额外免税额 8Q#t\$RY  
additional provision 额外拨款 %'$cH$%~J  
additional stamp duty 附加印花税 &8IWDx.7}  
additional tax 补加税罚款；补加税款 2M!+gk=+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xF2f/y   
adjudged bankrupt 被裁定破产 {[H4G,QK  
adjudicated bankrupt 裁定破产人 j&o/X7I=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x)%% 5  
adjudication of bankruptcy 裁定破产；宣告破产 2{jtQlc  
adjudication of insolvency 裁定无力偿还债务 @#G6z`,  
adjusted actual 经调整的实数；调整后的实数 )1X' W  
adjusted current assets 经调整的流动资产；调整后的流动资产 'Y,+D`&i)  
adjusted figure 经调整的数字；调整后的数额 9}?
 5p]%  
adjusted liabilities 经调整的负债；调整后的负债 [)T$91 6I  
adjusted loss 经调整的亏损；调整后的亏损 sPZV>Q:zY  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 \= )[  
adjusted profit 经调整的利润；调整后的利润 ~2;&pZ$  
adjusted surplus 经调整的盈余额；调整后的盈余额 <yX@@8  
adjusted value 经调整的价值；调整后的价值 
Cb!`0%G  
adjustment 调整；修订；理算〔保险〕 PaU@T!v  
adjustment centre 调剂中心 ?];~N5<'  
adjustment lag 调整过程的时间差距；调整时差 @k#z&@b  
adjustment mechanism 调整机制 +c~O0U1  
adjustment of loss 亏损调整 q
70YNk}  
adjustment process 调整过程；调整程序 Vj9`[1}1Z  
adjustment range 调整幅度 & y 2GQJE  
administered exchange rate 受管制汇率 TZ`]#^kU  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1.ugXD  
administration expenses 行政费用 #I*ht0++  
administration fee 手续费；行政费 @et3}-c  
administration in bankruptcy 破产管理 &T|UAM.  
administration order 遗产管理令 v/4X[6(  
administrator 管理人；遗产管理人 ;]8p:ME  
administrator of the estate 遗产管理人 XO8 H]  
admission of debt 债项承认书 2t Z\{=  
admission of proof 接纳债权证明 k[^}ld[  
advance 放贷款项；垫付款项；预支款项；预付款项 :\ON+LQr  
advance account 暂支帐目；预付款帐户 Hme@9(zD.  
advance compensation 预付补偿金 o@Cn
_p^X  
advance from shareholder 股东垫款 ?_<UOb*  
advance pending reimbursement 预支以待日后付还 ;d'O.i=  
advanced economy 先进经济体系 ` wsMybe#  
advancement 预付；预付财产 gIf+.^/m1  
advances warrant 垫款令 u3ri6Y`  
advancing 贷出 G~mB=]  
adverse balance 逆差 6iAc@  
adverse exchange 逆汇 1 _:1/~R1  
advertisement addressed to shareholders 在报章刊登的致股东通告 "}y3@ M^  
advice for collection 托收通知书 $=6kh+n@  
advice of drawing 提款通知书；汇票通知书 1.cUolnr  
advice of payment 付款通知 J*W;{Vty  
Advisory Committee [Securities and Futures Commission] ~{]m8a/ `6  
谘询委员会〔证券及期货事务监察委员会〕 @bVh?T0~F,  
Advisory Committee on Diversification 经济多元化谘询委员会 bNPjefBF  
affidavit 誓章；遗产申报誓章 '~vSH9nx/  
affidavit of no receipt 述明无收款的誓章 ?28G6T]/?d  
affiliate 联号；联营公司；附属公司 ^9m]KEucd7  
affiliated company 附属公司；联号；联营公司 L"zgBB?K6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4mg 7f^[+  
affordability 负担能力 &rtz&}Z
B;  
African Development Bank [AfDB] 非洲开发银行 5a/ A_..+I  
after-acquired property 事后取得的财产 2/<WWfX'  
after-hours dealing 市后交易 &>^Ympr  
after-tax profit 税后盈利；税后利润；税后溢利 "%@=?X8  
agency agreement 代理协议 AK\g-]8  
agency expenses 代理机构的开支 Ia>th\_&  
agency fee 代理费 -*{(#k$  
Agency Law 《代理法》 %:8q7PN|  
agent 代理人；承销人 /3:IE%o  
agent of company 公司代理人 a(t<eN>b!  
agent's fee 代理人费；经纪费 +sq,!6#G  
aggregate 总计；总数；总体数字 8 $*cfOC  
aggregate amount 总款额；总额 . R8W<  
aggregate assets and liabilities 总体资产与负债 HFCFEamBMP  
aggregate at constant price 按固定价格计算的总体数字 >j
~70
?  
aggregate demand 总需求 KcyM2hE7  
aggregate gross position 总持仓量 Svp
Ts  
aggregate limit 总限额 Ognq*[om  
aggregate of salaries tax 合计薪俸税 a\j\eMC  
aggregate performance 总体表现；总体业绩 L\'qAfRZ  
aggregate supply 总体供应 w5JC2  
aggregate surplus 总盈余 aRb:.\ \zc  
aggregate total 整体总额 QMfy^t+I  
aggregate value 总值；合计价值 vBQ?S2f  
aggregated basis 合计基准 (Y@|h%1W  
aggregated net chargeable income 合计应课税入息实额 WiCM,wDi  
aggregation 合并计算；合计；总和 Ku,A}5-6
 
aggregation of incomes of husband and wife 夫妇入息合并计算 U=?"j-wN  
aggregation of property 财产的总和 @^jLYu|W  
agio 差价；贴水 `U>b6{K  
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》 n#(pT3&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R_!.vGhkN  
《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》 $YSXE :  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment jeC=s~  
《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》 c[h~=0UtJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L+am-k:T~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3Ua?^2l  
agreement for a settlement 授产协议 :viW  
agreement for assignment 转让协议 3!CUJs/W  
agreement for sale 售卖协议；买卖协议 I1
Q!3P  
agreement for sale and purchase 买卖协议 XiW1X6  
agreement for the payment of interest 支付利息协议 <tr]bCu}  
agreement for the repayment of money 还款协议 ]5ZXgz  
agreement of reinsurance 再保险协议 ,d#
*i  
Agricultural Bank of China 中国农业银行 8u[_t.y4m  
air passenger departure tax 飞机乘客离境税 WK{`_c U^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 51|ky-
  
airport tax 机场税 ~>u.d  
alcohol duty 酒精税 cQU/z"?+  
alienation 让与；让渡；转让 -#v~;Ci  
alimony 生活费；赡养费 B~]Kqp7yU  
All Ordinaries Index [AOI] 所有普通股指数  Gl~l  
all risks 全险；综合险 s)^/3a  
All Sales Record for Stock Market 《股票市场成交报告》 ={BD*=i  
Allied Capital Resources Limited 新联财务有限公司 jq+(2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "=h1gql'  
allocation letter 拨款信件 ">H
*InF  
allocation of fund 分配款项；预留款项 5UEZpxnv  
allocation of profit 利润分配；溢利分配 zggnDkC5  
allocation warrant 拨款令 ?.~1%l!  
allotment 分配；配股 4V+bE$Wu  
allotment notice 股份配售通知；配股通知 8Y($ F2  
allotment of shares 股份分配 ]eL# bJ  
allowable 可获宽免；免税的 (@?mm  
allowable business loss 可扣除的营业亏损 Rlq7.2cP  
allowable expenses 可扣税的支出
|L2>|4  
allowance 免税额；津贴；备抵；准备金 SQodk:1)  
allowance for debts 债项的免税额  384n1?  
allowance for depreciation by wear and tear 耗损折旧免税额 DH(<{ #u  
allowance for funeral expenses 殡殓费的免税额 FQZ*i\G>>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TGCB=e  
allowance for repairs and outgoings 修葺及支出方面的免税额 f{sT*_at  
allowance to debtor 给债务人的津贴 j}+3+ 8D  
alteration of capital 资本更改 vm [lMx  
alternate trustee 候补受托人 `^M]|7  
amalgamation 合并 IskL$Y ^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \]X.f&u  
ambit of charges 征税范围；收费范围 l]*RiK2AC  
amended valuation 经修订的估值 7)Toj  
American Commodities Exchange 美国商品交易所 QS#@xhH  
American Express Bank Limited 美国运通银行 eM7@!CdA9q  
American Stock Exchange 美国证券交易所 f|d~=\0y  
amortization 摊销 \
""^
'pP@  
amount due from banks 存放银行同业的款项 Bx?3E^!T  
amount due from banks abroad 存放海外银行同业的款项 @v-
^j  
amount due from holding companies 控股公司欠款 }[p{%:tP  
amount due from local banks 存放本港银行同业的款项 PgBEe @.  
amount due to banks 银行同业的存款 '.A!IGsj  
amount due to banks abroad 海外银行同业的存款 vX+oZj   
amount due to holding companies 控股公司存款 DX_mrG  
amount due to local banks 本港银行同业的存款 e(c\U}&  
amount due to outport banks 外埠银行同业的存款 _4S^'FDo   
amount for note issue 发行纸币的款额 "hIYf7r##  
amount of bond 担保契据的款额 Xoj"rR9|  
amount of consideration 代价款额 !>`Q]M`  
amount of contribution 供款数额 bLc5$U$!I  
amount of indebtedness 负债款额 sx,$W3zI'G  
amount of principal of the loan 贷款本金额 0z8(9DlTc  
amount of rates chargeable 应征差饷数额 \:vF FK4a  
amount of share capital 股本额 )%(ZFn}   
amount of sums assured 承保款额 77RZ<u9/`  
amount of variation 变动幅度 k8gH#ENNK  
amount of vote 拨款数额 U8_{MY-9}  
amount payable 应付款额 ~D52b1f  
amount receivable 应收款额 IwyA4Ak Ru  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yD9enYM  
analysis 分析 (Y1*Bs[l  
ancillary risk 附属风险 bWFa{W5!  
annual account 周年帐目；周年帐目报表；年度决算；年结 Wf~^,]9N  
annual accounting date 年结日期 s:T%,xS  
annual allowance 每年免税额；年积金；年度津贴；年津 Iiy5;:CX:q  
annual balance 年度余额 Yh<F-WOo2  
annual disposable income 每年可动用收入 !(d]f0  
annual estimates 周年预算 g~U
(w  
annual fee 年费 bZowc {!\  
annual general meeting 周年大会 `z!AjAT-G  
annual growth rate 年增率；每年增长率 Ev fvU:z  
annual long-term supplement 长期个案每年补助金 \0\O/^W0  
annual pensionable emolument 可供计算退休金的年薪
.f~9IAXP`  
annual report 年报 } z'Jsy[s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @Q1!xA^S  
annual return 周年报表；周年申报表；每年报税表格 @-@Coy 4Tt  
Annual Return Rules 《周年报表规则》 o/AG9|()4  
annual review of consumer prices 每年消费物价回顾 hh;kBv07o  
annual roll-forward basis 逐年延展方式 /|EdpHx0  
annual salary 年薪 YidcVlOsO  
annual statement 年度报表；年度决算表 is;g`m  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 kowS| c#  
annuitant 年金受益人 J*@pM  
annuity 年金 lm`*x=x  
annuity contract 年金合约 `>"#d ?,  
annuity on human life 人寿年金 geQ!}zXWi  
antecedent debt 先前的债项 {"o9pIh{~  
ante-dated cheque 倒填日期支票 f+e"`80$*C  
anticipated expenditure 预期开支 N*gJu  
anticipated net profit 预期纯利 K V5 '-Sv1  
anticipated revenue 预期收入 '54\!yQ<{  
anti-inflation measure 反通货膨胀措施 @IG's-  
anti-inflationary stance 反通货膨胀立场 6,t6~Uo/  
apparent deficit 表面赤字 'm<Lx _i  
apparent financial solvency 表面偿债能力 c=sV"r?  
apparent partner 表面合伙人 c>bns/f  
application for personal assessment 个人入息课税申请书 C'#KTp4!1  
application of fund 资金应用 &8IBf8  
application to release as liquidator and to destruct the books of accounts and documents fU6YJs.H^8  
申请免除清盘人职务及毁灭帐簿与文件 45~x #Q  
appointed actuary 委任精算师 6Zi{gx  
appointed auditor 委任核数师；委任审计师 +\=g&G,  
appointed trustee 委任的受托人 R ]Ev=V'U  
appointer 委任人 Q[OwP  
apportioned pro rata 按比例分摊 F5?S8=i  
apportionment 分配；分摊 p]aEC+q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c7mKE`  
apportionment formula 分摊方程式 J;& y?%{@5  
apportionment of estate duty 遗产税的分摊 O:?3B!wF  
appraisal 估价；评估 H(y`[B,}*  
appreciable growth 可观增长 #*h\U]=VS  
appreciable impact 显着影响 <+QdBp'd;
 
appreciable increase 可观增长 ysnW3q!@  
appreciation 增值；升值 joY7Vk!<o  
appreciation against other currencies 相对其他货币升值 'rhgM/I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %+*=Vr  
appreciation tax 增值税 1Vpti4OmU  
appropriation 拨款；拨用；拨付 5RPG3ppS  
appropriation account 拨款帐目 Lx,=Up.  
Appropriation Bill 拨款法案 sq$v6x sl  
appropriation-in-aid system 补助拨款办法 (?e%w}  
approved assets 核准资产 b 3x|Dq.  
approved basket stock 认可一篮子证券 Dg&6@c|  
approved budget 核准预算 F`g(vD>  
approved charitable donation 认可慈善捐款 s#?ZwD,=  
approved charitable institution 认可慈善机构 yGR{-YwU!  
approved currency 核准货币；认可货币 "2mPWRItO  
approved estimates 核准预算 &y!?R$?b  
approved estimates of expenditure 核准开支预算 %IsodtkDu  
approved overseas insurer 核准海外保险人 ;UQza ]i  
approved overseas trust company 核准海外信托公司 @&\Y:aRO%i  
approved pooled investment fund 核准汇集投资基金 m?w_ ]  
approved provident fund scheme 认可公积金计划 h'*v$lt  
approved provision 核准拨款 Vk{
;g  
approved redeemable share 核准可赎回股份 =|oi0  
approved regional stock 认可地区性证券 t/;2rIx>  
approved retirement scheme 认可退休金计划 !!C/($  
approved subordinated loan 核准附属贷款 5cPyi/  
arbitrage 套戥；套汇；套利 $toTMah w  
arbitrageur 套戥者；套汇者 $d*9]M4  
arbitrary amount 临时款项 'rB%a<  
arrangement 措施；安排；协定 x;~:p;]J2F  
arrears 欠款 NzgG77>  
arrears of pay 欠付薪酬 a7g;8t-&  
arrears of revenue 逾期未收税款；逾期未收的帐项 #RlZxtx.O  
articles of association 组织章程；组织细则；组织章程细则 t6"%u3W8M  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %7ngAIg  
ascertainment of profit 确定利润 PYCN3s#Gi  
"Asia Clear" “亚洲结算系统” M=iTwK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }zGx0Q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i.mv`u Dm  
Asian Development Fund [ADF] 亚洲发展基金 =UKxf  
Asian dollar bond 亚洲美元债券 %jL^sA2;c+  
Asian dollar market 亚洲美元市场 Y5aG^wE[:  
Asian dollar rate 亚洲美元利率 LdZVXp^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jrp>Y
:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 nXT`7  
asked price 沽盘；喊价；索价；卖方报价 _ $a3lR  
assessable income 应评税入息 +4 k=Y  
assessable loss 应评税亏损 .~i|kc]Ue  
assessable profit 应评税利润 Da-Lf2qT9  
assessable value 应评税值
pwFdfp  
assessed profit 估定利润 C5~~$7k0  
assessed value 经评估价值 9L>?N:%5  
assessment 评税；评定；估价；评税单 qHk{5O3  
assessment number 评税编号；估价编号 (4FVemgy  
assessment of additional tax 补加税评税 ~$y"Ldrp  
assessment of performance 业绩评估；实绩评价 h4]^~stI  
Assessor 评税主任 .lcp5D[(  
asset price bubbles 资产价格泡沫 d6MWgg  
asset-backed securities 具资产保证的证券 FI^Wh7J  
assets accretion 资产增值 AlQhKL}|s  
assets and liabilities 资产与负债 bB$f=W!m%  
assets betterment statement 资产递增表；资产改进表 {T8;-H0H  
assets lending 实物放款；有抵押贷款 :qE.(k1@5  
assets of the company passing on the death 死者去世时转移的公司资产 PMAz[w,R~  
assets pledged as security for liabilities 用作负债抵押的资产 h`6 (Oo|  
assets portfolio 资产投资组合 W]po RTJ:  
assets price 资产价格 z"4 q%DC  
assets quality 资产质素 VukbvBWPN  
assets realization 资产变现 s,Gl{  
assets refinancing arrangement 资产再集资安排 Cfi4~&  
assets securitization 资产证券化 xeF>"6\  
assets situated outside Hong Kong 在香港以外地方的资产 Q+B
l1xl  
assets stripping 削减资产；拆卖资产 i%o%bib#  
assets value 资产值 :'T+`(  
assignee 承让人 ] hT\"5&6  
assignment 转让；转让书；转让契 TdPd8ig8{  
assignment of interest 权益转让 "1,*6(;:  
assignment of letters patent and trade mark 专利证书及商标转让 *tv&=  
assignment of property 物业转让；物业转让书 y_9\07va<  
assignment right 转让权 ZS.=GjK  
assignor 转让人 af|h4.A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Ae7FtJO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 oL]uY5eZoe  
associate member 附属会员 MnD}i&k[  
associated body corporate 相联法人团体 ,8384'  
associated company 相联公司；联属公司 Fn5BWV  
associated corporation 相联法团 6) i-S<(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] kEh\@x[  
公认会计师公会〔英国〕 2WS*c7Ct  
Association of Futures Exchange Brokers 香港期货经纪协会 '#c#.O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }F]Z1('  
association of underwriters 承保人组织 vhF9|('G  
assumption of control 接管 2B4.o*Q\  
assurance 担保；保险；转易；转易书 J!om"h  
assurance of interest 权益的转易 ~Z5AImR|  
at 19XX price 按一九ＸＸ年价格计算 i@9 qp?eb  
at a discount 按赔价计算；按贴水价格计算；打折扣 K^!#;,0  
at a premium 按溢价计算；按升水价格计算 a6gw6jQ  
at call 通知付款；按通知 7>f2P!:  
at constant market price 按固定市价计算 a &tWMxBr  
at constant price 按固定价格计算 (wL$h5SG  
at cost 按成本计算 LZ)g&A(j?  
at current market price 按当时市价计算；按现时市价计算 :Fhk$?/r  
at current price 按当时价格计算；按现时价格计算 KH,f'`  
at factor cost 按要素成本计算；按生产要素成本计算 9&r]k8K
  
at money-of-the-day price 按付款当日价格计算 4Wgzp51Aq!  
at or better 按指定或较佳价位〔买卖指令〕 Z=8&`  
at par 按面值计算；平价 4P#jMox  
at sight 见票即付 Y-})/zFc  
at the close 按收市盘 fDDpR=  
at the opening 按开市盘 "81'{\(I_  
attestation 见证；见证条款 oOprzxf"+Z  
at-the-money option 平价期权 ;>2-  
attorney 受权人；受托代表人 n#}@|"J  
attornment 新拥有人承认书 v9H t~\>  
attributable profit 可归属利润 "iEnsP@'Wg  
attributable share value 可归属股份价值 xp1/@Pw?  
Auckland Stock Exchange 奥克兰证券交易所 [NE!  
auction 拍卖 m|fcWN[  
auctioneer 拍卖商 #jBmWaP.  
audit 审计；核数 hRXnig{;3  
Audit Commission 审计署 <SJ6<'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }eSy]r[J  
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〕 %!iqJ)*~  
audit review 帐目审查 {*bx8*y1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :sw5@JdJ  
audited account 审计帐目；经审计的帐目 5 v.&|[\k  
audited annual account 经审计的周年帐目 mD> J,E  
audited balance sheet 经审计的资产负债表 ds`YVXKH  
auditor 核数师；核数主任；审计师 ,W+=N"`a'  
auditor's certificate 核数师证明书；审计师证明书 (su7*$wV  
auditor's report 核数师报告；审计师报告 nZ=[6?  
Aussie bond 澳元债券 LS*L XC  
austerity budget 紧缩预算 KPy)%i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N'{Yhx u  
Australia All Ordinaries Index 澳洲所有普通股票指数 { (.@bT@  
Australian Dollar [AUD] 澳元 [BdRx`  
Australian Options Market 澳大利亚期权市场 [[_>DM  
Australian Securities Commission 澳洲证券事务监察委员会 ag8)^p'9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :o` <CO  
Australian Stock Exchange 澳大利亚证券交易所 {QG6ld
I  
Austrian Schilling [ATS] 奥地利先令 Ma\%uEgTD  
authentication 认证；鉴证 (ID%U  
authority to purchase 委托购买证；委购书 i'CK/l.H  
authorization 认可；核准；授权；授权书 W8`6O2  
authorization by direction 指示授权 >4bw4 Z1  
authorization by instruction 指令授权 /Q9
Cvj)"  
authorization by warrant 令状授权 ^+%bh/2_W  
authorization of unit trust 单位信托的认可 \aPH_sf,  
authorized agent 指定代理人 7]So=%q  
authorized capital 法定资本 msw'n  
authorized clerk 出市员 Hwd^C2v  
authorized dealer 认可交易商 S7j(4@  
authorized financial institution 认可财务机构 "<Di  
authorized fund 认可基金 7gLk~*  
authorized fund house 获授权的基金公司；认可基金公司 <x$nw'H9  
authorized institution 认可机构 h('5x,G%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [e\IHakj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @fA|y  
authorized insurer 获授权保险人；获认可承保人 ]?}pJ28  
authorized investment 特准投资项目 3 u=\d)eq  
authorized person 获授权人 gCYe^KJ  
authorized representative 获授权代表 8d1qRCIz  
authorized share capital 法定股本 N}^\$
sVu_  
automated quotation system 自动报价系统 G_X'd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9cj:'KG)!  
自动交易系统〔香港期货交易所有限公司〕 TYB^CVSZ  
automatic adjustment mechanism 自动调整机制 M~wJe@bc  
automatic adjustment system 自动调整系统 3 D+dM0wM  
Automatic Clearing House 自动票据交换所 Bh@j6fv  
automatic exchange rates accumulation system 自动化汇率累集系统 g8B@M*JA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 % +eZ U)N  
automatic teller machine [ATM] 自动柜员机 { \Q'eL8  
autopay 自动转帐 M#2DI?S@  
available assets 可用资产 #Ok*Or  
available fiscal reserve 现存财政储备 0A|.ch  
available profit 可用利润 [S*bN!t  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4GaF:/  
average 平均；平均数；海损 S^
~GI$  
average basic salary 平均基本薪金 L%N|8P[  
average consumer expenditure 平均消费开支；一般消费开支 rbs:q
La%  
average cost 平均成本 J6|5*|*^  
average cost of land production 增辟土地平均成本 }}K44<]u  
average daily turnover 平均每日成交额 #uFP eu:  
average daily wage rate 平均每日工资率 Xgc@cwd  
average expenditure pattern 平均开支模式 {bl^O  
average growth rate 平均增长率 41,Mt  
average net fixed assets 固定资产平均净值 rsA K0R+  
average of relatives 相对价格平均数 %?R}sUo  
average price 平均价格 ~x`OCii  
average propensity to consume 平均消费倾向；一般消费倾向 fnwtD*``  
average propensity to save 平均储蓄倾向；一般储蓄倾向 kW5g]Q  
average rate 平均率 @)|62Dv /  
average revenue 平均收入；平均收益 b`fPP{mG  
average stock 平均库存；平均存货 quVTqhg
"  
average yearly rent 平均年租 1Y\g{A"  
avoidance of double taxation 避免双重课税 X.bNU  
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 5O%Q*\(  
tQ&.;{5[f  
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