一些有用的会计术语(也不知道发的地方对不对)A

A: CeZ+!-lG  
A share Ａ股；甲类股份 KW&vX%i(.  
abatement of tax 减税；减扣免税额
G~VukW<e  
ABN AMRO Bank N.V. 荷兰银行 P^)J^{r  
above-the-line expenditure 线上项目支出；经常预算支出 %KkMWl&:  
above-the-line receipt 线上项目收入；经常预算收入 wN+3OPM  
ABSA Asia Limited 南非联合亚洲有限公司 >" &&,~  
absolute change 绝对数值变更 1ti9FQ  
absolute expenditure 实际开支 ,\DSi&T  
absolute guideline figure 绝对准则数字 [z2jR(+`U  
absolute interest 绝对权益 yUyx&Y/  
absolute order of discharge 绝对破产解除令 J)o =0i>*  
absolute profit margin 绝对利润幅度 _Nx#)(
x  
absolute value 实值；绝对值 :L6,=#  
absolutely vested interest 绝对既得权益 ,.
K}uW  
absorbed cost 已吸收成本；已分摊成本 dsUt[z1w5  
absorption 吸收；分摊；合并 vNA~EV02  
absorption rate 吸收率；摊配率；分摊率 2Hp<(  
ACB Finance Limited 亚洲商业财务有限公司 G
@N-+  
acceptable form of reciprocity 合理的互惠条件 aANzL  
acceptable rate 适当利率；适当汇率 (2l?~CaK  
acceptance agreement 承兑协议 GGWdMGI/  
acceptance for honour 参加承兑 b~u53
  
acceptor 承兑人；接受人；受票人 ssx#\  
acceptor for honour 参加承兑人 [b?[LK}.  
accident insurance 意外保险 ar%!h~  
Accident Insurance Association of Hong Kong 香港意外保险公会 H6vO}pq)r  
accident insurance scheme 意外保险计划 8%,u~ELA  
accident year basis 意外年度基准 %n!7'XF'[  
accommodation 通融；贷款 "%?$BoJR0  
accommodation bill 通融票据；空头票据 k0e {c  
accommodation party 汇票代发人 1M<;}hJ{/  
account balance 帐户余额；帐户结余 N+#lS7  
account book 帐簿 X%lk] &2  
account collected in advance 预收款项 OngUZMgdb  
account current book 往来帐簿 AB0>|.  
account of after-acquired property 事后取得的财产报告 C}D\^(nLu.  
account of defaulter 拖欠帐目 d>YX18'<Q  
account payable 应付帐款 BM+>.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 lI&5.,2MP  
account receivable 应收帐款 _KSlIgQ }0  
account receivable report 应收帐款报表 ,mY3oyu  
account statement 结单；帐单；会计财务报表 so]p1@K  
account title 帐户名称；会计科目 Lt?k$U{qe)  
accountant's report 会计师报告 +DR,&;  
Accountant's Report Rules 会计师报告规则 i9O;D*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Frd`u.I  
Accounting Arrangements 《会计安排》 *`WD/fG  
accounting basis 会计基础 ysDGF@wZC  
accounting by Official Receiver 破产管理署署长呈交的帐目 1(4}rB3  
Accounting Circular 《会计通告》 l2ww3)Z  
accounting class 会计类别 zAA3bgaa  
accounting date 记帐日期；会计结算日期 FC&841F  
accounting for money 款项核算 &XF@Dvv  
Accounting Officer 会计主任 ig}H7U2q@  
accounting period 会计报告期；会计期 37U$9]  
accounting policy 会计政策；会计方针 pY"&=I79tb  
accounting practice 会计惯例 $?M$^-(e  
accounting principle 会计准则 ^3 6oqe{  
accounting record 会计记录 Cz)/Bq  
accounting report 会计报告 0WO-+eRB/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [qHtN.  
Accounting Society of China 中国会计学会 {u@w^ hZ$  
accounting statement 会计报表 *T:gx:Sg/  
accounting system 会计制度；会计系统 .'Rz tBv  
accounting transaction 会计事项；帐务交易 $geDB~ 2>  
accounting treatment 会计处理 s{@3G8  
accounting year 会计年度 -xMM}r y  
accretion 增值；添加 em,j>qp  
accrual 应计项目；应累算数目 [D= KI&@&O  
accrual basis 应计制；权责发生制 b+!I_g4P  
accrual basis accounting 应计制会计；权责发生制会计
FtmI\,  
accrue 应累算；应计 s3+6Z~g'B  
accrued benefit 应累算利益 Ua\<oD79]  
accrued charges 应计费用 Y1s3>`  
accrued cumulative preference share dividend 应累算的累积优先股股息 5nh:S0M6V  
accrued expenses 应累算费用 Y>a2w zr  
accrued interest payable 应付利息；应计未付利息 OaCp3No  
accrued interest receivable 应收利息；应计未收利息 3lo.YLP^  
accrued right 累算权益 a,~}G'U  
accruing profit 应累算的利润 |p"4cG?)  
accumulated fiscal reserve 累积财政储备 $]I",ef  
accumulated profit 累积利润；滚存溢利 O$$$1VHYo  
accumulated reserve 累积储备 ]~J.YX9ST  
accumulation of surplus income 累积收益盈余 4M3{P  
acquired assets 既得资产 X0+M|8:   
acquisition 收购；购置；取得 d`ESe'j:  
acquisition cost 购置成本 ` 8OA:4).  
acquisition expenses 购置费用 8^)K|+_'m  
acquisition of 100% interest 收购全部股权 lgei<\6~n5  
acquisition of control 取得控制权 Tj_~BT  
acquisition of fixed assets 购置固定资产 s\dhQZw3  
acquisition of shell “买壳” &XH{,fv$  
acquisition price 收购价 gW_^GrKpI  
act of God 天灾 ^Z
~'>J  
acting partner 执事合伙人 & GM&,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 &bw ``e&c  
active partner 积极参与的合伙人 (25v7Y]  
active trading 交投活跃 &9,<_1~  
actual circulation 实际流通 e
lw}(l<F  
actual cost 实际成本 o])2_e5  
actual expenditure 实际开支；实际支出 mbCY\vEl  
actual income 实际入息；实际收入；实际收益 itmQH\9 8  
actual market 现货市场 pGhA  
actual price 现货价；实际价格 MF%>avRj  
actual profit 实际利润 `Z!NOC  
actual quotation 实盘；实际价位；实际报价 I~: AWS9  
actual year basis 按实际年度计算 1> wt  
actuals 实货 .f~x*@  
actuarial investigation 精算调查 oP( Hkp,'  
actuarial principle 精算原则 ~IP3~m D  
actuarial report 精算师报告 DGllJ_/Z  
Actuarial Society of Hong Kong 香港精算学会 ]&kzIxh  
actuarial valuation 精算师估值 M.QXwIT  
actuary 精算师 ]/C1pG*o  
ad referendum agreement 暂定协议；有待覆核的协定 P0N%77p>"  
ad valorem duty 从价税；按值征税 //\UthOT  
ad valorem duty system 从价税制 b6E,u*)"  
ad valorem fee 从价费 \hcb~>=C  
ad valorem tariff 从价关税 I];Hx'/<~  
additional allowance 额外免税额 Ikbz3]F^V  
additional amount for unexpired risk 未过期风险的额外款额 "0yO~;a  
additional assessable profit 补加应评税利润 
USrg,A  
additional assessment 补加评税 ]\Tcy[5  
additional commitment 额外承担 V/jEMJNks  
additional commitment vote 额外承担拨款 ?MhY;z`=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;2=H7dq  
additional dependent parent allowance 供养父母额外免税额 TXlxnB  
additional provision 额外拨款 5$ra4+k0  
additional stamp duty 附加印花税 c>*RQ4vE  
additional tax 补加税罚款；补加税款 i C nWb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 M6+_Mi.  
adjudged bankrupt 被裁定破产 Zk.LGYz  
adjudicated bankrupt 裁定破产人 tE: m& ;I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3B<$6  
adjudication of bankruptcy 裁定破产；宣告破产 ]zza/O;31(  
adjudication of insolvency 裁定无力偿还债务 nD$CY K  
adjusted actual 经调整的实数；调整后的实数 z$d/Vz,a  
adjusted current assets 经调整的流动资产；调整后的流动资产 W&U Nk,  
adjusted figure 经调整的数字；调整后的数额 i-b++R/WN  
adjusted liabilities 经调整的负债；调整后的负债 M)U 32gI:  
adjusted loss 经调整的亏损；调整后的亏损 4ZK8Y[]Lv  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 fdD?"z  
adjusted profit 经调整的利润；调整后的利润 ZMHb  
adjusted surplus 经调整的盈余额；调整后的盈余额 d2x|PpmH  
adjusted value 经调整的价值；调整后的价值 _:,:U[@Vz  
adjustment 调整；修订；理算〔保险〕 T{iv4`'  
adjustment centre 调剂中心 /Wh} ;YTv^  
adjustment lag 调整过程的时间差距；调整时差 ,4-)  e  
adjustment mechanism 调整机制 76\ir<1up  
adjustment of loss 亏损调整 GB(o)I#h  
adjustment process 调整过程；调整程序 ]Xur/C2A  
adjustment range 调整幅度 <
.0-K_  
administered exchange rate 受管制汇率 L//Z\xr|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?dukK3u  
administration expenses 行政费用 }'mBqn  
administration fee 手续费；行政费 1A4!zqT;  
administration in bankruptcy 破产管理 8}
\Lt  
administration order 遗产管理令 1Z +3=$P  
administrator 管理人；遗产管理人 Bf;dp`(/
 
administrator of the estate 遗产管理人 /3!
KfG  
admission of debt 债项承认书
LFCcV<~  
admission of proof 接纳债权证明 :t6w+h  
advance 放贷款项；垫付款项；预支款项；预付款项 S=>54!{`x  
advance account 暂支帐目；预付款帐户 X=Q)R1~6v  
advance compensation 预付补偿金 W27EU/+3  
advance from shareholder 股东垫款 VfJYYR  
advance pending reimbursement 预支以待日后付还 ISI\<qx  
advanced economy 先进经济体系 +-=w`  
advancement 预付；预付财产 !e?GS"L~  
advances warrant 垫款令 h&+dIk\[3  
advancing 贷出 9pKN^FX,76  
adverse balance 逆差 bu[v[U4  
adverse exchange 逆汇 U5]{`C0H?  
advertisement addressed to shareholders 在报章刊登的致股东通告 #YM5P  
advice for collection 托收通知书 ErK5iTSD  
advice of drawing 提款通知书；汇票通知书 hHsCr@i  
advice of payment 付款通知 m]8rljo  
Advisory Committee [Securities and Futures Commission] {(@M0?  
谘询委员会〔证券及期货事务监察委员会〕 %nQii?1`i  
Advisory Committee on Diversification 经济多元化谘询委员会 \`\& G-\  
affidavit 誓章；遗产申报誓章 \0iF <0oy  
affidavit of no receipt 述明无收款的誓章 |1zoT|}q  
affiliate 联号；联营公司；附属公司 <=A1d\   
affiliated company 附属公司；联号；联营公司 Q# w`ZQX3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5:%xuJD  
affordability 负担能力 cF9bSY_Eh  
African Development Bank [AfDB] 非洲开发银行 sas}k7m"  
after-acquired property 事后取得的财产 GndU}[0J  
after-hours dealing 市后交易 DIH|6R  
after-tax profit 税后盈利；税后利润；税后溢利 }>I|\Z0I  
agency agreement 代理协议 bI 3o|  
agency expenses 代理机构的开支 sK8=PZ\  
agency fee 代理费 5F{NPKaQ  
Agency Law 《代理法》 QS:dr."k  
agent 代理人；承销人 fr$E'+l)  
agent of company 公司代理人 Eg&xIyRmm  
agent's fee 代理人费；经纪费 o(GXv3L  
aggregate 总计；总数；总体数字 S"ZH5O(  
aggregate amount 总款额；总额 f 4CS  
aggregate assets and liabilities 总体资产与负债 F.2<G.9  
aggregate at constant price 按固定价格计算的总体数字 68 %= V>V  
aggregate demand 总需求 u}ULb F  
aggregate gross position 总持仓量 DD`Bl1)  
aggregate limit 总限额 n,hl6[OL7  
aggregate of salaries tax 合计薪俸税 sdF;H[  
aggregate performance 总体表现；总体业绩 64Gd^.Z  
aggregate supply 总体供应 R57>z`;  
aggregate surplus 总盈余 (- `h8M  
aggregate total 整体总额 "]\sw"zO?  
aggregate value 总值；合计价值 J jRz<T;  
aggregated basis 合计基准 6%bZZTP`  
aggregated net chargeable income 合计应课税入息实额 @v^;,cu'8  
aggregation 合并计算；合计；总和 Y;$wD9W  
aggregation of incomes of husband and wife 夫妇入息合并计算 NUBf>~_}  
aggregation of property 财产的总和 %5#ts/f  
agio 差价；贴水 \$GM4:R D  
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》 &)[?D<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment IE7%u92  
《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》 {;uOc{~+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;}v#hKC~  
《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》 _m.u@+g  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 86pujXjc'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /J''`Tf  
agreement for a settlement 授产协议 O@*^2, 6  
agreement for assignment 转让协议 v_M-:e3`  
agreement for sale 售卖协议；买卖协议 \*x'7c/qg  
agreement for sale and purchase 买卖协议 Vwxb6,}Z  
agreement for the payment of interest 支付利息协议 3@#WYvD  
agreement for the repayment of money 还款协议 f793yCiG  
agreement of reinsurance 再保险协议 g{|F<2rd[m  
Agricultural Bank of China 中国农业银行 je_:hDr  
air passenger departure tax 飞机乘客离境税 ncw)VH;_-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 L=g(w$H  
airport tax 机场税 sz;B-1^6  
alcohol duty 酒精税 yW3!V-iA  
alienation 让与；让渡；转让 ?|4Y(0N  
alimony 生活费；赡养费 u^2)oL  
All Ordinaries Index [AOI] 所有普通股指数 :wWPEhK  
all risks 全险；综合险 N@}5Fnk-  
All Sales Record for Stock Market 《股票市场成交报告》 p;#@#>h  
Allied Capital Resources Limited 新联财务有限公司 MTI[Mez  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p>Z18  
allocation letter 拨款信件 CMu/n]?c  
allocation of fund 分配款项；预留款项 `Hlv*" w$  
allocation of profit 利润分配；溢利分配 |E]`rfr  
allocation warrant 拨款令 ^w|D^F=o  
allotment 分配；配股 }EJAC*W,  
allotment notice 股份配售通知；配股通知 +95: O 8  
allotment of shares 股份分配 eKpWFP0  
allowable 可获宽免；免税的 ?7;_3+T#  
allowable business loss 可扣除的营业亏损 #bIUO2yVo  
allowable expenses 可扣税的支出 {"rYlN7,  
allowance 免税额；津贴；备抵；准备金 :8( "n1^  
allowance for debts 债项的免税额 YCBp]xuE  
allowance for depreciation by wear and tear 耗损折旧免税额 ]lQLA IQ  
allowance for funeral expenses 殡殓费的免税额 {
$ a $m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d2\#Zlu<  
allowance for repairs and outgoings 修葺及支出方面的免税额 Nqy)jfyex  
allowance to debtor 给债务人的津贴 B}?$kp  
alteration of capital 资本更改 mFk6a{+YX  
alternate trustee 候补受托人 [hh
PkJf|f  
amalgamation 合并 Fu%D2%V$/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )t?_3'W  
ambit of charges 征税范围；收费范围 6gy
;Xg  
amended valuation 经修订的估值 $M:Ru@Du2  
American Commodities Exchange 美国商品交易所 gdj,e ^  
American Express Bank Limited 美国运通银行 QmiS/`AAv  
American Stock Exchange 美国证券交易所 a ]b%v9  
amortization 摊销 @Z+(J:Grm5  
amount due from banks 存放银行同业的款项 z5tOsU  
amount due from banks abroad 存放海外银行同业的款项 +uqP:z  
amount due from holding companies 控股公司欠款 b^s>yN  
amount due from local banks 存放本港银行同业的款项 :Vnus @#r  
amount due to banks 银行同业的存款 0
?80V'  
amount due to banks abroad 海外银行同业的存款 ]ykMh  
amount due to holding companies 控股公司存款 ABG>W>H-S  
amount due to local banks 本港银行同业的存款 R?Ys%~5  
amount due to outport banks 外埠银行同业的存款 #Y_v0.N  
amount for note issue 发行纸币的款额 o[Gp*o\  
amount of bond 担保契据的款额 %^qf0d*  
amount of consideration 代价款额 !'5t(Zw5  
amount of contribution 供款数额 PSB@yV <  
amount of indebtedness 负债款额 [&MhAzF  
amount of principal of the loan 贷款本金额 #cCR\$-~  
amount of rates chargeable 应征差饷数额 e$Npo<u  
amount of share capital 股本额 n&fV^ x  
amount of sums assured 承保款额 o|njgmF;\  
amount of variation 变动幅度 GiS{=+=5  
amount of vote 拨款数额 &60#y4  
amount payable 应付款额 d>bS)  
amount receivable 应收款额 egHvI&w"o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U/j+\Kc~  
analysis 分析 V|T3blG?D  
ancillary risk 附属风险 ];U}'&  
annual account 周年帐目；周年帐目报表；年度决算；年结 41s[p56+@  
annual accounting date 年结日期 -Izc-W  
annual allowance 每年免税额；年积金；年度津贴；年津 HLYo+;j3|  
annual balance 年度余额 _usi~m  
annual disposable income 每年可动用收入 $g@-WNe  
annual estimates 周年预算 R1j)0b6cQ%  
annual fee 年费 fs3jPHZJ#  
annual general meeting 周年大会 U66}nN9  
annual growth rate 年增率；每年增长率 Z#_+yw  
annual long-term supplement 长期个案每年补助金 > Du>vlTY  
annual pensionable emolument 可供计算退休金的年薪 -)o0P\cTEt  
annual report 年报 `7o(CcF6H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 67b[T~92o  
annual return 周年报表；周年申报表；每年报税表格 QVJvuiUh  
Annual Return Rules 《周年报表规则》 MoP,a9p  
annual review of consumer prices 每年消费物价回顾 RxrUnM
F  
annual roll-forward basis 逐年延展方式 R3!3TJ  
annual salary 年薪 ANWUo}j  
annual statement 年度报表；年度决算表 1Zi(5S)  
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.0bbr  
annuitant 年金受益人
eK_Yt~dj  
annuity 年金 ;DN:AgXP  
annuity contract 年金合约 $ix*xm. 4m  
annuity on human life 人寿年金 i
T}L9\  
antecedent debt 先前的债项 ?&>H^}gDZ  
ante-dated cheque 倒填日期支票 ,Z1W3;O  
anticipated expenditure 预期开支 ja|XFs~  
anticipated net profit 预期纯利 EHC^ [5  
anticipated revenue 预期收入 j6.'7f5M<H  
anti-inflation measure 反通货膨胀措施 {V*OYYI`R  
anti-inflationary stance 反通货膨胀立场 j9IeqlL  
apparent deficit 表面赤字 ZPolE_P
7  
apparent financial solvency 表面偿债能力 eVx &S a  
apparent partner 表面合伙人 kFi^P~3D[  
application for personal assessment 个人入息课税申请书 twA2
U7F  
application of fund 资金应用 h1uD>heGl  
application to release as liquidator and to destruct the books of accounts and documents VtJy0OGcRP  
申请免除清盘人职务及毁灭帐簿与文件 0
Fi&7%  
appointed actuary 委任精算师 !s:v UY58  
appointed auditor 委任核数师；委任审计师 c(y~,hN&p  
appointed trustee 委任的受托人 5NECb4FG  
appointer 委任人 xFcRp2W9R  
apportioned pro rata 按比例分摊 7Yjxx+X9  
apportionment 分配；分摊 xK8R![x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gc6T`O-_;  
apportionment formula 分摊方程式 mK2M1r  
apportionment of estate duty 遗产税的分摊 Fo1|O&>  
appraisal 估价；评估
}hjJt,m  
appreciable growth 可观增长 =*u:@T=d5  
appreciable impact 显着影响 ;PrL)!  
appreciable increase 可观增长 yt-F2Z&  
appreciation 增值；升值 ;<yVJox  
appreciation against other currencies 相对其他货币升值 $*u{i4b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I;!
zZ.\  
appreciation tax 增值税 G$buZspL'd  
appropriation 拨款；拨用；拨付 i%R2#F7I  
appropriation account 拨款帐目 vs)1Rm  
Appropriation Bill 拨款法案 yfD)|lK  
appropriation-in-aid system 补助拨款办法 [Bz'c1  
approved assets 核准资产 A-dL_3  
approved basket stock 认可一篮子证券 B?xu
!B,  
approved budget 核准预算 Jc#()4  
approved charitable donation 认可慈善捐款 Y_)aoRjB  
approved charitable institution 认可慈善机构 2Rp'ju~O)/  
approved currency 核准货币；认可货币 X|WAUp?  
approved estimates 核准预算 $ZPiM  
approved estimates of expenditure 核准开支预算 Ye8&cZ*.  
approved overseas insurer 核准海外保险人 y/}>)o4Q  
approved overseas trust company 核准海外信托公司 w]{NaNIeq1  
approved pooled investment fund 核准汇集投资基金 t*? CD.S  
approved provident fund scheme 认可公积金计划 8'2lc  
approved provision 核准拨款 Bkn- OG  
approved redeemable share 核准可赎回股份 oR=^NEJv  
approved regional stock 认可地区性证券 f(O`t}Ed  
approved retirement scheme 认可退休金计划 ,cvLvN8  
approved subordinated loan 核准附属贷款 1MV\ ^l_  
arbitrage 套戥；套汇；套利 QrP$5H{[E  
arbitrageur 套戥者；套汇者 oK GFDl]3  
arbitrary amount 临时款项 \kpk-[W*x{  
arrangement 措施；安排；协定 $o"PQ!z  
arrears 欠款 z:aT5D  
arrears of pay 欠付薪酬 I 
[J0r  
arrears of revenue 逾期未收税款；逾期未收的帐项 `ecuquX'  
articles of association 组织章程；组织细则；组织章程细则 #_+T@|r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !Cj1:P  
ascertainment of profit 确定利润 6NCa=
9  
"Asia Clear" “亚洲结算系统” ,uD>.->  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A}#@(ma7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 F*QD\sG:  
Asian Development Fund [ADF] 亚洲发展基金 `F>1xMm  
Asian dollar bond 亚洲美元债券 cz/mUU  
Asian dollar market 亚洲美元市场 )>ed6A
1  
Asian dollar rate 亚洲美元利率 [)`9euR%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [H#I:d-+\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 tIb?23K0  
asked price 沽盘；喊价；索价；卖方报价 qFV=Pk  
assessable income 应评税入息 eBTy!!  
assessable loss 应评税亏损 y@AKb  
assessable profit 应评税利润 i&^?p|eKa  
assessable value 应评税值 [Bp[=\  
assessed profit 估定利润 3MC| O5R4  
assessed value 经评估价值 eb:m
p/  
assessment 评税；评定；估价；评税单 {MKq Yl{  
assessment number 评税编号；估价编号 /n7F]Ok'*  
assessment of additional tax 补加税评税 Kg>+5~+E?q  
assessment of performance 业绩评估；实绩评价 >]=1~sF  
Assessor 评税主任 o(~>a  
asset price bubbles 资产价格泡沫 Z{/C4" F  
asset-backed securities 具资产保证的证券 Jug1Va<^c  
assets accretion 资产增值 {"e/3  
assets and liabilities 资产与负债 "2CiW6X[M  
assets betterment statement 资产递增表；资产改进表 4j)
Y>  
assets lending 实物放款；有抵押贷款 Y[;Pl$  
assets of the company passing on the death 死者去世时转移的公司资产 O#7fkL  
assets pledged as security for liabilities 用作负债抵押的资产 )^)VyI`O  
assets portfolio 资产投资组合 amGQ!$] %#  
assets price 资产价格 =[`wyQe`_  
assets quality 资产质素 G#Z%jO-XN  
assets realization 资产变现 H(]lqvO  
assets refinancing arrangement 资产再集资安排 L]#J?lE&  
assets securitization 资产证券化 y]?%2ud/=  
assets situated outside Hong Kong 在香港以外地方的资产 w"-bO ~5h  
assets stripping 削减资产；拆卖资产 &P!^k0NJR  
assets value 资产值 E[LXZh  
assignee 承让人 m0F-[k3)  
assignment 转让；转让书；转让契 bqf=;Nvog  
assignment of interest 权益转让 s.KJYP  
assignment of letters patent and trade mark 专利证书及商标转让 m |,ocz  
assignment of property 物业转让；物业转让书 1_/\{quE  
assignment right 转让权 8&ZUkDGkJ  
assignor 转让人 (7}v}3/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 xVKx#X9yk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "SyyOD )WA  
associate member 附属会员 )sB`!:~HjP  
associated body corporate 相联法人团体 [fR<#1Z  
associated company 相联公司；联属公司  fUb5KCZ  
associated corporation 相联法团 C-_u; NEu  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2Pi}<pG~
 
公认会计师公会〔英国〕 &66G  
Association of Futures Exchange Brokers 香港期货经纪协会 ?Dm!;Z+7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >6ch[W5k@  
association of underwriters 承保人组织 IwFg1\>  
assumption of control 接管 yQ+#Tlji  
assurance 担保；保险；转易；转易书 G~4^`[elB  
assurance of interest 权益的转易 H7#RL1qM&  
at 19XX price 按一九ＸＸ年价格计算 ?b8NEVjw  
at a discount 按赔价计算；按贴水价格计算；打折扣 QE)g==d  
at a premium 按溢价计算；按升水价格计算  G!OD7:  
at call 通知付款；按通知 9S6vU7W  
at constant market price 按固定市价计算 <`|}bt  
at constant price 按固定价格计算 ENJ]  
at cost 按成本计算 1Q
?hskL  
at current market price 按当时市价计算；按现时市价计算 C)#:zv m  
at current price 按当时价格计算；按现时价格计算 FAE>N-brQ  
at factor cost 按要素成本计算；按生产要素成本计算 !h&hPY1  
at money-of-the-day price 按付款当日价格计算 sd8o&6  
at or better 按指定或较佳价位〔买卖指令〕 ,fET.s^|U  
at par 按面值计算；平价 NZeIqhj  
at sight 见票即付 sur2Mw(M"  
at the close 按收市盘 `r>WVPS|  
at the opening 按开市盘 eIof{#  
attestation 见证；见证条款 [(btpWxb^  
at-the-money option 平价期权  &.(ZO]  
attorney 受权人；受托代表人 O%c6vp7  
attornment 新拥有人承认书 p2&KGtX'  
attributable profit 可归属利润 A|Y\Y}  
attributable share value 可归属股份价值 hH[JY(V  
Auckland Stock Exchange 奥克兰证券交易所 msY"Y*4  
auction 拍卖 OIewG5O  
auctioneer 拍卖商 um3 M4>K  
audit 审计；核数 u%}vTCg*p  
Audit Commission 审计署 u3k+Xg:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] X:62)^~'  
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〕 8<.KWr  
audit review 帐目审查 C7+TnJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *^.b}K%  
audited account 审计帐目；经审计的帐目 qM1$?U  
audited annual account 经审计的周年帐目 %&gx@ \v  
audited balance sheet 经审计的资产负债表 2EK\QWo  
auditor 核数师；核数主任；审计师 N(1jm
F  
auditor's certificate 核数师证明书；审计师证明书 t1ZZru'r  
auditor's report 核数师报告；审计师报告 9wWjl}%  
Aussie bond 澳元债券 MQG$J!N  
austerity budget 紧缩预算 CSsb~/Oxu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,#WXAAmm  
Australia All Ordinaries Index 澳洲所有普通股票指数 OH)SdSBz  
Australian Dollar [AUD] 澳元 x!YfZ*  
Australian Options Market 澳大利亚期权市场 ut\9@>*J=Q  
Australian Securities Commission 澳洲证券事务监察委员会 ( I,V+v+{Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &kO4^ A  
Australian Stock Exchange 澳大利亚证券交易所 =G=.THRUk  
Austrian Schilling [ATS] 奥地利先令  K8ThZY%  
authentication 认证；鉴证 'Ob5l:  
authority to purchase 委托购买证；委购书 _t;w n7p  
authorization 认可；核准；授权；授权书 5/*ZqrJw{"  
authorization by direction 指示授权 l0@$]76cX;  
authorization by instruction 指令授权 }y[o[>  
authorization by warrant 令状授权 dR=SW0Oa{
 
authorization of unit trust 单位信托的认可 ^NnZYr.  
authorized agent 指定代理人 CyXcA;H,.  
authorized capital 法定资本 T+.wJW:jh  
authorized clerk 出市员 uP*>-s'm  
authorized dealer 认可交易商  "= UP&=  
authorized financial institution 认可财务机构 c|O5Vp}  
authorized fund 认可基金 KM\`,1?x92  
authorized fund house 获授权的基金公司；认可基金公司 Viw{<VH=  
authorized institution 认可机构 BM3)`40[]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 RyM2CQg[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 94lmsE  
authorized insurer 获授权保险人；获认可承保人 &<>A  
authorized investment 特准投资项目 f9\7v_  
authorized person 获授权人 t(_XB|AKm  
authorized representative 获授权代表 T[;{AXLeI  
authorized share capital 法定股本 `/|=eQ")o@  
automated quotation system 自动报价系统 d5],O48A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] YWdlE7 y  
自动交易系统〔香港期货交易所有限公司〕 $8eq&_gJ  
automatic adjustment mechanism 自动调整机制 9B%"7MVn  
automatic adjustment system 自动调整系统 b<7.^  
Automatic Clearing House 自动票据交换所 >5N}ZIN  
automatic exchange rates accumulation system 自动化汇率累集系统 ?=T&|pp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sP&E{{<QTF  
automatic teller machine [ATM] 自动柜员机 O'mX7rY<<(  
autopay 自动转帐 eVlI:yqppj  
available assets 可用资产 %-SP  
available fiscal reserve 现存财政储备 X F40;urm  
available profit 可用利润 M1g|m|H7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 AzQ}}A;TSx  
average 平均；平均数；海损 >H%8~ Oek  
average basic salary 平均基本薪金 -0Q!:5EC  
average consumer expenditure 平均消费开支；一般消费开支 S_WY91r  
average cost 平均成本 ; 6zu!  
average cost of land production 增辟土地平均成本 TfxKvol'  
average daily turnover 平均每日成交额 |Y99s)2&N  
average daily wage rate 平均每日工资率 oJR!0nQ  
average expenditure pattern 平均开支模式 P&SR;{:y  
average growth rate 平均增长率 +tA rH C]  
average net fixed assets 固定资产平均净值 cN :;ir  
average of relatives 相对价格平均数 JBg>E3*N  
average price 平均价格 '1{~y3  
average propensity to consume 平均消费倾向；一般消费倾向  C[Fh^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Q{a!D0
;4v  
average rate 平均率 2Hd6  
average revenue 平均收入；平均收益 k+i=0P0mf  
average stock 平均库存；平均存货 yZ  P
+  
average yearly rent 平均年租 nDo|^{!L`  
avoidance of double taxation 避免双重课税 un/R7"  
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 |p+VitM7  
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