一些有用的会计术语(也不知道发的地方对不对)A

A: #JX|S'\x  
A share Ａ股；甲类股份 ua6*zop  
abatement of tax 减税；减扣免税额 /v<e$0~s<  
ABN AMRO Bank N.V. 荷兰银行 d!a2[2Us  
above-the-line expenditure 线上项目支出；经常预算支出 #
d7)$ub  
above-the-line receipt 线上项目收入；经常预算收入 7`j|tb-  
ABSA Asia Limited 南非联合亚洲有限公司 ?STI8AdO  
absolute change 绝对数值变更 ;h*"E(Pp  
absolute expenditure 实际开支 ?dATMmT-  
absolute guideline figure 绝对准则数字 oW\Q>c7 =  
absolute interest 绝对权益 \!? P
hNv  
absolute order of discharge 绝对破产解除令 URj% J/jD  
absolute profit margin 绝对利润幅度 OV0cr  
absolute value 实值；绝对值 ]lG_rGw  
absolutely vested interest 绝对既得权益 RQ_#rYmT  
absorbed cost 已吸收成本；已分摊成本 (RI>aDGRH  
absorption 吸收；分摊；合并 d@`-!"  
absorption rate 吸收率；摊配率；分摊率 cqU$gKT  
ACB Finance Limited 亚洲商业财务有限公司 -h.3M0  
acceptable form of reciprocity 合理的互惠条件 Rwi5+;N  
acceptable rate 适当利率；适当汇率 [{Klv&>_/  
acceptance agreement 承兑协议 g tSHy*3]  
acceptance for honour 参加承兑 0(.R?1*:Rf  
acceptor 承兑人；接受人；受票人 +L<w."WG  
acceptor for honour 参加承兑人 :W1tIB  
accident insurance 意外保险 Qcy+ {j]  
Accident Insurance Association of Hong Kong 香港意外保险公会 =-#iXP@  
accident insurance scheme 意外保险计划 +eVpMD( l  
accident year basis 意外年度基准 rUJSzLy  
accommodation 通融；贷款 $4fjSSB~  
accommodation bill 通融票据；空头票据 +&@l{x(,  
accommodation party 汇票代发人  _j
?=&tc  
account balance 帐户余额；帐户结余 >LRaIU
>  
account book 帐簿 [s& y_[S  
account collected in advance 预收款项 EJ[iOYx  
account current book 往来帐簿  4
pOc`  
account of after-acquired property 事后取得的财产报告 yO6
9p  
account of defaulter 拖欠帐目 Yc( )'6  
account payable 应付帐款 B3i=pcef  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [~rk`  
account receivable 应收帐款 \H'CFAuF  
account receivable report 应收帐款报表 Ts?>"@  
account statement 结单；帐单；会计财务报表 hJL0M!  
account title 帐户名称；会计科目 ~S<F  
accountant's report 会计师报告 Y$DgL h  
Accountant's Report Rules 会计师报告规则 . KSr@Gz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 PT5ni6  
Accounting Arrangements 《会计安排》 \6PIw-)  
accounting basis 会计基础 )SZ,J-H08w  
accounting by Official Receiver 破产管理署署长呈交的帐目 z4OR UQ  
Accounting Circular 《会计通告》 c`[uQXv  
accounting class 会计类别 QSQ\@h;E  
accounting date 记帐日期；会计结算日期 =u1w\>(2Y  
accounting for money 款项核算 5v03<m0`y  
Accounting Officer 会计主任 #esu@kMU`  
accounting period 会计报告期；会计期 (VF4]  
accounting policy 会计政策；会计方针 4)S?Y"Bs  
accounting practice 会计惯例 hdWp  
accounting principle 会计准则 t7`Pw33#kY  
accounting record 会计记录 7]+'%Uwu)  
accounting report 会计报告 5~TA(cb5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T;e(Q,!H  
Accounting Society of China 中国会计学会 XzwQ,+IAr  
accounting statement 会计报表 RwLdV+2\R`  
accounting system 会计制度；会计系统 dg@/HLZ  
accounting transaction 会计事项；帐务交易 [A/+tv  
accounting treatment 会计处理 m&vYZ3vK[  
accounting year 会计年度 vnOF$6n  
accretion 增值；添加 9fLP&v  
accrual 应计项目；应累算数目 GHrT?zEX  
accrual basis 应计制；权责发生制 ml \yc'  
accrual basis accounting 应计制会计；权责发生制会计 7)X&fV6<8  
accrue 应累算；应计 "S} hcAL/  
accrued benefit 应累算利益 aD`e]K ^L  
accrued charges 应计费用 u>Kvub  
accrued cumulative preference share dividend 应累算的累积优先股股息 'F<e)D?  
accrued expenses 应累算费用 m!>'}z  
accrued interest payable 应付利息；应计未付利息 
#6Ph"\G/  
accrued interest receivable 应收利息；应计未收利息 KTREOOu .t  
accrued right 累算权益 Y2$`o4*3  
accruing profit 应累算的利润 EjC
s  
accumulated fiscal reserve 累积财政储备 5?Ao9Q]@  
accumulated profit 累积利润；滚存溢利 n;Wf|>  
accumulated reserve 累积储备 GM92yi!8  
accumulation of surplus income 累积收益盈余 F?4'>ZW  
acquired assets 既得资产 zL{@LHP  
acquisition 收购；购置；取得 h$h`XBVZe;  
acquisition cost 购置成本 Q%h o[KU  
acquisition expenses 购置费用 im\W
s./  
acquisition of 100% interest 收购全部股权 yUlQPrNX  
acquisition of control 取得控制权 7im;b15j`'  
acquisition of fixed assets 购置固定资产 'vClZGQ1  
acquisition of shell “买壳” r+yLK(<zp  
acquisition price 收购价 AV`7>@  
act of God 天灾 Ct33S+y  
acting partner 执事合伙人 aB_z4dqwU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0Jif.<  
active partner 积极参与的合伙人 lO@Ba;x  
active trading 交投活跃 >U.u
Rq  
actual circulation 实际流通 c9k,Dc  
actual cost 实际成本 L4-Pq\2  
actual expenditure 实际开支；实际支出 <6
$%Y2  
actual income 实际入息；实际收入；实际收益 <C xet~x  
actual market 现货市场 sP8B?Tn1W  
actual price 现货价；实际价格 *mtv[  
actual profit 实际利润 wAPdu y[  
actual quotation 实盘；实际价位；实际报价 :.^rWCL2  
actual year basis 按实际年度计算 9_$Odc%]  
actuals 实货 ddxv.kIj.  
actuarial investigation 精算调查 hR{Zh>  
actuarial principle 精算原则 EeJ]> 1  
actuarial report 精算师报告 ,B!Qv3bn  
Actuarial Society of Hong Kong 香港精算学会 w
xrT(x|  
actuarial valuation 精算师估值 \aozecpC`  
actuary 精算师 85]UrwlA4  
ad referendum agreement 暂定协议；有待覆核的协定 d_hcv|%  
ad valorem duty 从价税；按值征税 06 1=pV$CJ  
ad valorem duty system 从价税制 0:p#%Nvg  
ad valorem fee 从价费 N<WFe5  
ad valorem tariff 从价关税 =7>~u  
additional allowance 额外免税额 5#PhaVc  
additional amount for unexpired risk 未过期风险的额外款额 [5-5tipvWp  
additional assessable profit 补加应评税利润 *WG}K?"/  
additional assessment 补加评税 !8].Z"5J  
additional commitment 额外承担 T~E83Jw  
additional commitment vote 额外承担拨款 L&%iY7sC`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hW&UG#PY>  
additional dependent parent allowance 供养父母额外免税额 4YC`dpO'  
additional provision 额外拨款 8!fwXm  
additional stamp duty 附加印花税 ~sD'pS  
additional tax 补加税罚款；补加税款 w8Yff[o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,8seoX^  
adjudged bankrupt 被裁定破产 xl$ Q
w'  
adjudicated bankrupt 裁定破产人 +l\Dp  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |)?T([  
adjudication of bankruptcy 裁定破产；宣告破产 @Ia ~9yOY  
adjudication of insolvency 裁定无力偿还债务 V Euv  
adjusted actual 经调整的实数；调整后的实数 fz*6 B NJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 Nx__zC^r  
adjusted figure 经调整的数字；调整后的数额 YQOGxSi  
adjusted liabilities 经调整的负债；调整后的负债 q!4dK4`#5  
adjusted loss 经调整的亏损；调整后的亏损 nYHk~<a  
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 @B6[RZ
R  
adjusted profit 经调整的利润；调整后的利润 x,
+zw9  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]3G2mY;`"%  
adjusted value 经调整的价值；调整后的价值 I5mS!m/X  
adjustment 调整；修订；理算〔保险〕 (iFhn*/ E  
adjustment centre 调剂中心 .?qS8:yA  
adjustment lag 调整过程的时间差距；调整时差 N*#SY$!y  
adjustment mechanism 调整机制 =0Mmxd&o=M  
adjustment of loss 亏损调整 |8"HTBb\CW  
adjustment process 调整过程；调整程序 9Z=Bs)-y.  
adjustment range 调整幅度 4{TUoI6ii  
administered exchange rate 受管制汇率 3c)LBM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @({65gJ*  
administration expenses 行政费用 g?ft;kR6S  
administration fee 手续费；行政费 s$Mj4_p3l  
administration in bankruptcy 破产管理 hn-S$3')`  
administration order 遗产管理令 d 9|u~3  
administrator 管理人；遗产管理人 BmZd,}{  
administrator of the estate 遗产管理人 <m!\Ma  
admission of debt 债项承认书 +J2=\YO  
admission of proof 接纳债权证明 TUT>*  
advance 放贷款项；垫付款项；预支款项；预付款项 *k/_p^  
advance account 暂支帐目；预付款帐户 %}@^[E)  
advance compensation 预付补偿金 $ _zdjzT  
advance from shareholder 股东垫款 M:A7=rO~  
advance pending reimbursement 预支以待日后付还
plca`  
advanced economy 先进经济体系 Ky+TgR  
advancement 预付；预付财产 J;qHw[6  
advances warrant 垫款令 3KGDS9I  
advancing 贷出 c7'Pzb)'  
adverse balance 逆差 hod|o1C&  
adverse exchange 逆汇 _z_uz\#,  
advertisement addressed to shareholders 在报章刊登的致股东通告 {YkW5zC(L  
advice for collection 托收通知书 Y!KGJ^.mF  
advice of drawing 提款通知书；汇票通知书 [p(Y|~  
advice of payment 付款通知 M/BBNT  
Advisory Committee [Securities and Futures Commission] SkY|.w.  
谘询委员会〔证券及期货事务监察委员会〕 rHMsA|xz6  
Advisory Committee on Diversification 经济多元化谘询委员会 |XQ!xFB  
affidavit 誓章；遗产申报誓章 R{.ku!w  
affidavit of no receipt 述明无收款的誓章 B!,})F$x  
affiliate 联号；联营公司；附属公司 GDk/85cv0$  
affiliated company 附属公司；联号；联营公司 Lm8cY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .; :[sv)  
affordability 负担能力 L%!jj7,9-  
African Development Bank [AfDB] 非洲开发银行 jvW/M.q4  
after-acquired property 事后取得的财产 hNQ,U{`;^  
after-hours dealing 市后交易 *p VKMmU  
after-tax profit 税后盈利；税后利润；税后溢利 Qq5)|m  
agency agreement 代理协议 $Cte$jg{;  
agency expenses 代理机构的开支 IKpNc+;p  
agency fee 代理费 na<g /&  
Agency Law 《代理法》 TK'(\[E  
agent 代理人；承销人 <#:"v
nm$j  
agent of company 公司代理人 mgS%YG  
agent's fee 代理人费；经纪费 =\tg$  
aggregate 总计；总数；总体数字 Ix"uk6 h  
aggregate amount 总款额；总额 t0/fF'GZD  
aggregate assets and liabilities 总体资产与负债 ZYg="q0x&  
aggregate at constant price 按固定价格计算的总体数字 D>05F,a  
aggregate demand 总需求 2&dtOyxo>  
aggregate gross position 总持仓量 0LxA+  
aggregate limit 总限额 f ^z7K  
aggregate of salaries tax 合计薪俸税 Uc\\..Cf  
aggregate performance 总体表现；总体业绩 X|X6^}  
aggregate supply 总体供应 hb`(d_=7F  
aggregate surplus 总盈余  u"tv6Qp  
aggregate total 整体总额 je.mX/Lpj  
aggregate value 总值；合计价值 ^oM*f{9  
aggregated basis 合计基准 aiea&aJ  
aggregated net chargeable income 合计应课税入息实额 (eHvp  
aggregation 合并计算；合计；总和 K" Y,K  
aggregation of incomes of husband and wife 夫妇入息合并计算 a(!:a+9WOP  
aggregation of property 财产的总和 ~,.Agx  
agio 差价；贴水 DqbN=[!X~n  
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》 ]e 81O#t3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gZ:)l@ Wu  
《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》 vuA';,:~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment J=5G<  
《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》 s+9q:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }Z"<KF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ust
>%~<  
agreement for a settlement 授产协议 
WnU"&XZ  
agreement for assignment 转让协议 {6*h';~  
agreement for sale 售卖协议；买卖协议 $wAVM/u&  
agreement for sale and purchase 买卖协议 a'rN&*P  
agreement for the payment of interest 支付利息协议 2 ES .)pQ  
agreement for the repayment of money 还款协议 8g^OXZ   
agreement of reinsurance 再保险协议 =2# C{u.  
Agricultural Bank of China 中国农业银行 ZmUS}  
air passenger departure tax 飞机乘客离境税 -(@dMY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Jx(%t<2  
airport tax 机场税 ~"iCx+pr  
alcohol duty 酒精税 #P<v[O/rA  
alienation 让与；让渡；转让 6(VCQ{  
alimony 生活费；赡养费 C 3b  
All Ordinaries Index [AOI] 所有普通股指数 gs7H
9%j{U  
all risks 全险；综合险 qJKD|=_  
All Sales Record for Stock Market 《股票市场成交报告》 /m(vIl  
Allied Capital Resources Limited 新联财务有限公司
V.>'\b/#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 FD,M.kbg  
allocation letter 拨款信件 1B}6 zJ  
allocation of fund 分配款项；预留款项 H@.j@l  
allocation of profit 利润分配；溢利分配 
9Ld3  
allocation warrant 拨款令 "n=`{~F  
allotment 分配；配股 TY],H=  
allotment notice 股份配售通知；配股通知 !Z`~=n3bk  
allotment of shares 股份分配 OXK?R\ E+  
allowable 可获宽免；免税的 O sbY}*S  
allowable business loss 可扣除的营业亏损 >| r
ID  
allowable expenses 可扣税的支出 0bVtku K;G  
allowance 免税额；津贴；备抵；准备金 GTyS8`5E*  
allowance for debts 债项的免税额 %F` cNw]  
allowance for depreciation by wear and tear 耗损折旧免税额 5M;fh)fT  
allowance for funeral expenses 殡殓费的免税额 &Ru|L.G`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k:nr!Y<  
allowance for repairs and outgoings 修葺及支出方面的免税额 5rr7lwWZ  
allowance to debtor 给债务人的津贴 "[q/2vC  
alteration of capital 资本更改 *1$rg?yGf  
alternate trustee 候补受托人 (dLt$<F  
amalgamation 合并 bW7tJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hCD0Zel  
ambit of charges 征税范围；收费范围 7%c9 nY  
amended valuation 经修订的估值 l`UJHX  
American Commodities Exchange 美国商品交易所 [-x~Q[  
American Express Bank Limited 美国运通银行 TxoMCN?7c  
American Stock Exchange 美国证券交易所 @0;9.jml,  
amortization 摊销 Zz'(!h Uy  
amount due from banks 存放银行同业的款项 5wmH3g#0  
amount due from banks abroad 存放海外银行同业的款项 rUvqAfE&+  
amount due from holding companies 控股公司欠款 f<= #WV  
amount due from local banks 存放本港银行同业的款项 RY8;bUSR  
amount due to banks 银行同业的存款 $]<CC`  
amount due to banks abroad 海外银行同业的存款 tV<}!~0,*  
amount due to holding companies 控股公司存款 FVW<F(g`  
amount due to local banks 本港银行同业的存款 3k`"%R.H  
amount due to outport banks 外埠银行同业的存款 ClCb.Ozj4  
amount for note issue 发行纸币的款额 >Vy=5)/i  
amount of bond 担保契据的款额 [ dpd-s  
amount of consideration 代价款额 F#Uxl%h  
amount of contribution 供款数额 #oSQWC=T  
amount of indebtedness 负债款额 7L|w~l7R~  
amount of principal of the loan 贷款本金额 9$c0<~B\  
amount of rates chargeable 应征差饷数额 ^>gRK*,  
amount of share capital 股本额 M
CD]
n  
amount of sums assured 承保款额 M=H
W2xn  
amount of variation 变动幅度 +Pd&Yf
U9  
amount of vote 拨款数额 ~aQ>DpSEf  
amount payable 应付款额 XaW@CW  
amount receivable 应收款额 Q.7Rv XNw8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :WIbjI=  
analysis 分析 sesr`,m.,  
ancillary risk 附属风险 [X ]\^   
annual account 周年帐目；周年帐目报表；年度决算；年结 nud,ag  
annual accounting date 年结日期 BQ{Gp 2N  
annual allowance 每年免税额；年积金；年度津贴；年津 6^F"np{w  
annual balance 年度余额 #Z;ziM:  
annual disposable income 每年可动用收入 jhjGD
F  
annual estimates 周年预算 r5%K2q{  
annual fee 年费 -l8n0P1+  
annual general meeting 周年大会 )_"Cz".|9  
annual growth rate 年增率；每年增长率 H_sLviYLu  
annual long-term supplement 长期个案每年补助金 ^crk8O@Fw  
annual pensionable emolument 可供计算退休金的年薪 4j|]=58  
annual report 年报 BoYWx^VHx^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1fM=>Z  
annual return 周年报表；周年申报表；每年报税表格 FiMP_ y*S  
Annual Return Rules 《周年报表规则》 &>\E >mJ  
annual review of consumer prices 每年消费物价回顾 A(X~pP&oF  
annual roll-forward basis 逐年延展方式 {\[u2{  
annual salary 年薪 !;.i#c_u  
annual statement 年度报表；年度决算表 I~y[8  
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 pj;cL]L  
annuitant 年金受益人 htk5\^(X  
annuity 年金 XmXp0b7  
annuity contract 年金合约 A1e|Y  
annuity on human life 人寿年金 I&Q.MItW  
antecedent debt 先前的债项 dy N`9  
ante-dated cheque 倒填日期支票 oNY;z-QK  
anticipated expenditure 预期开支 mwVH>3{j  
anticipated net profit 预期纯利 ,+<NP}Yg#G  
anticipated revenue 预期收入 U4qp?g+:  
anti-inflation measure 反通货膨胀措施 Sq8`)$\  
anti-inflationary stance 反通货膨胀立场 Zm& X $U  
apparent deficit 表面赤字 li;Np5P  
apparent financial solvency 表面偿债能力 GV#"2{t j  
apparent partner 表面合伙人 Bi/=c
I  
application for personal assessment 个人入息课税申请书 /*!K4)$-*2  
application of fund 资金应用 9$8B)x  
application to release as liquidator and to destruct the books of accounts and documents Bm2"} =  
申请免除清盘人职务及毁灭帐簿与文件 5BR9f3}  
appointed actuary 委任精算师 +!Q<gWb  
appointed auditor 委任核数师；委任审计师 Zc(uK{3W-  
appointed trustee 委任的受托人 GqBZWmAB  
appointer 委任人 DcaVT]"  
apportioned pro rata 按比例分摊 [}q6bXM*  
apportionment 分配；分摊 u!?cKZw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pt<!b0G  
apportionment formula 分摊方程式 ce!0Ws+  
apportionment of estate duty 遗产税的分摊 | YmQO#''  
appraisal 估价；评估 T<Y^V  
appreciable growth 可观增长 =u W+>;]  
appreciable impact 显着影响 d|CSWcU  
appreciable increase 可观增长 pYIm43r H  
appreciation 增值；升值 Q$Qs$  
appreciation against other currencies 相对其他货币升值 PrqN5ND  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @T[}]e  
appreciation tax 增值税 udVEOn$  
appropriation 拨款；拨用；拨付 >utm\!Gac  
appropriation account 拨款帐目 H"lq!C`  
Appropriation Bill 拨款法案 1uBnU2E  
appropriation-in-aid system 补助拨款办法 b$\3Y'":  
approved assets 核准资产 >5-z"f  
approved basket stock 认可一篮子证券 It>8XKS  
approved budget 核准预算 W,dqk=n  
approved charitable donation 认可慈善捐款 ~x;1&\'k  
approved charitable institution 认可慈善机构 N GP}Z4  
approved currency 核准货币；认可货币 ^x(BZol
km  
approved estimates 核准预算 &?C% -"|c  
approved estimates of expenditure 核准开支预算 +EG?8L,z  
approved overseas insurer 核准海外保险人 EwDF
UK  
approved overseas trust company 核准海外信托公司 @H[)U/.  
approved pooled investment fund 核准汇集投资基金 {"hX_t  
approved provident fund scheme 认可公积金计划 
Ve\^(9n  
approved provision 核准拨款 Ca}T)]//  
approved redeemable share 核准可赎回股份 V ':?rEN|  
approved regional stock 认可地区性证券 n
v>|,&;  
approved retirement scheme 认可退休金计划 _Bh-*e2k  
approved subordinated loan 核准附属贷款 ajB4Lj,:r  
arbitrage 套戥；套汇；套利 &,E^y,r  
arbitrageur 套戥者；套汇者 06pEA.ro  
arbitrary amount 临时款项 &Luq}^u  
arrangement 措施；安排；协定 <NRW^#g<x  
arrears 欠款 }i,LP1R  
arrears of pay 欠付薪酬 V*]cF=W[A  
arrears of revenue 逾期未收税款；逾期未收的帐项 _Q&O#
f  
articles of association 组织章程；组织细则；组织章程细则 x?T.ItW:K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7;0$UYDU*  
ascertainment of profit 确定利润 R%l6+Okr  
"Asia Clear" “亚洲结算系统” kB~KC-&O  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [!Uzw2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ErZYPl  
Asian Development Fund [ADF] 亚洲发展基金 9?M>Y?4  
Asian dollar bond 亚洲美元债券 I!\;NVhv  
Asian dollar market 亚洲美元市场 xF|P6GXg  
Asian dollar rate 亚洲美元利率 ,c3gW
2E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j;%RV)e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Tgxxm  
asked price 沽盘；喊价；索价；卖方报价 vm,/?]P  
assessable income 应评税入息
x-W6W  
assessable loss 应评税亏损 Th"0Cc)  
assessable profit 应评税利润 ::'DWD1  
assessable value 应评税值 4n1-@qTPF~  
assessed profit 估定利润 ^)-* Ubzz  
assessed value 经评估价值 IC5[:UZ5]
 
assessment 评税；评定；估价；评税单 C8^=7HEB  
assessment number 评税编号；估价编号 ~r(/)w\  
assessment of additional tax 补加税评税 R^t )~\d  
assessment of performance 业绩评估；实绩评价 c:;m BS>
~  
Assessor 评税主任 W
sHC%+\'  
asset price bubbles 资产价格泡沫 sqKLz  
asset-backed securities 具资产保证的证券 !\e&7sV~Q  
assets accretion 资产增值 XLG6f(B=F  
assets and liabilities 资产与负债 AfQ?jKk&{'  
assets betterment statement 资产递增表；资产改进表 Z]Zs"$q@  
assets lending 实物放款；有抵押贷款 ;;6e t/8  
assets of the company passing on the death 死者去世时转移的公司资产 ykq9]Xqhv  
assets pledged as security for liabilities 用作负债抵押的资产 z xe6M~+  
assets portfolio 资产投资组合 Glz yFj  
assets price 资产价格 8vP
:yh
@  
assets quality 资产质素 /Q|guJx  
assets realization 资产变现 s#f6qj  
assets refinancing arrangement 资产再集资安排 8[2.HM$Y  
assets securitization 资产证券化 $x%3^{G  
assets situated outside Hong Kong 在香港以外地方的资产 +A3Q$1F  
assets stripping 削减资产；拆卖资产 A4C4xts]N  
assets value 资产值 ,2*^G;J1  
assignee 承让人 ]t4 9Efw  
assignment 转让；转让书；转让契 P:`tL)W_  
assignment of interest 权益转让 S`N_},  
assignment of letters patent and trade mark 专利证书及商标转让 (C1@f!Z  
assignment of property 物业转让；物业转让书 BkZmE,  
assignment right 转让权 V={`k$p  
assignor 转让人 O-5s}RT  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /CXrxeo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x+mfQcSD&  
associate member 附属会员 J}c`\4gD  
associated body corporate 相联法人团体 xKol  
associated company 相联公司；联属公司 >n`!S`)9{  
associated corporation 相联法团 !;[cm|<E  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >_ )~
"Ra  
公认会计师公会〔英国〕 wK0= I\WN9  
Association of Futures Exchange Brokers 香港期货经纪协会 ]GSs{'UhB  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Obd};&6Q  
association of underwriters 承保人组织 #fF~6wopV  
assumption of control 接管 %`o3YR  
assurance 担保；保险；转易；转易书 j|WuOZm\0  
assurance of interest 权益的转易 {nl]F  
at 19XX price 按一九ＸＸ年价格计算 aa:97w~s0  
at a discount 按赔价计算；按贴水价格计算；打折扣 jl!rCOLt4  
at a premium 按溢价计算；按升水价格计算 3]*_*<D  
at call 通知付款；按通知 <Z8I#IPl  
at constant market price 按固定市价计算 a0s6G3J+9  
at constant price 按固定价格计算 |VY+!  
at cost 按成本计算 qTG
Ei  
at current market price 按当时市价计算；按现时市价计算 8Z^9r/%*Z  
at current price 按当时价格计算；按现时价格计算 ~Sr`Tlp  
at factor cost 按要素成本计算；按生产要素成本计算 d"7l<y5  
at money-of-the-day price 按付款当日价格计算 2g)W-M  
at or better 按指定或较佳价位〔买卖指令〕 p@/i e@DX  
at par 按面值计算；平价 uk8vecj  
at sight 见票即付 jz\LI  
at the close 按收市盘 K#O8P+n5[  
at the opening 按开市盘 /& qN yo  
attestation 见证；见证条款 p6qza @  
at-the-money option 平价期权 > xc7Hr~  
attorney 受权人；受托代表人 ?1r>t"e5  
attornment 新拥有人承认书 ql|ksios  
attributable profit 可归属利润 kt.y"^  
attributable share value 可归属股份价值 oZ)\Ya=  
Auckland Stock Exchange 奥克兰证券交易所 ~AD%aHR  
auction 拍卖 J9tQ@3{f  
auctioneer 拍卖商 0a#2Lo  
audit 审计；核数 ?qn0].  
Audit Commission 审计署 o6FSSKM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] YQB.3  
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〕  X,zqI  
audit review 帐目审查 y~&R(x~w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yJt0KUw@!  
audited account 审计帐目；经审计的帐目 sC8C><y  
audited annual account 经审计的周年帐目 qRD]Q  
audited balance sheet 经审计的资产负债表 (s
/hK  
auditor 核数师；核数主任；审计师 wKjL}1.k  
auditor's certificate 核数师证明书；审计师证明书 _L?`C  
auditor's report 核数师报告；审计师报告 0?D`|x_  
Aussie bond 澳元债券 ^%^~:<N  
austerity budget 紧缩预算 i+I%]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 yQ33JQr  
Australia All Ordinaries Index 澳洲所有普通股票指数 3NEbCILF  
Australian Dollar [AUD] 澳元 xMk0Xf'_  
Australian Options Market 澳大利亚期权市场 KL2#Bm_  
Australian Securities Commission 澳洲证券事务监察委员会 ^Vl{IsY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 rKlu+/G  
Australian Stock Exchange 澳大利亚证券交易所 xt! DS0|*Y  
Austrian Schilling [ATS] 奥地利先令 w7.I0)MH  
authentication 认证；鉴证 mL!)(Bb  
authority to purchase 委托购买证；委购书 82w='~y  
authorization 认可；核准；授权；授权书 VA9" Au  
authorization by direction 指示授权 GqFDN],Wp  
authorization by instruction 指令授权 p
i
>,>-Z  
authorization by warrant 令状授权 <&n\)R4C1  
authorization of unit trust 单位信托的认可 MGH(= w1  
authorized agent 指定代理人 ]!yuD/4A  
authorized capital 法定资本 3JB?G>\!  
authorized clerk 出市员 sN6R0YW  
authorized dealer 认可交易商 DKd:tL24&  
authorized financial institution 认可财务机构 MHs2UN  
authorized fund 认可基金 %3L4&W_T  
authorized fund house 获授权的基金公司；认可基金公司 |hsg=LX  
authorized institution 认可机构 8IErLu}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 z1LN|+\}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6,nws5dh  
authorized insurer 获授权保险人；获认可承保人 3$fzqFo  
authorized investment 特准投资项目 XBd/,:q
  
authorized person 获授权人 3P{ d~2  
authorized representative 获授权代表 !f 7CN<  
authorized share capital 法定股本 s-V5\Lip,  
automated quotation system 自动报价系统 Qh4@Nl#Ncf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )<_e{_h  
自动交易系统〔香港期货交易所有限公司〕 \'z&7;px  
automatic adjustment mechanism 自动调整机制 ~YQC!x  
automatic adjustment system 自动调整系统 7 &y'\  
Automatic Clearing House 自动票据交换所 
[ML%u$-  
automatic exchange rates accumulation system 自动化汇率累集系统 `Sh#> Jp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B@P +b*%  
automatic teller machine [ATM] 自动柜员机 2g>4fZ  
autopay 自动转帐 A*;I}F  
available assets 可用资产  T06BrX  
available fiscal reserve 现存财政储备 8ZYF%  
available profit 可用利润 )f#raXa5+  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~RlsgtX"  
average 平均；平均数；海损 u4 ##*m  
average basic salary 平均基本薪金 A 9I5  
average consumer expenditure 平均消费开支；一般消费开支 <g/Z(<{wor  
average cost 平均成本 V1[Cc?o  
average cost of land production 增辟土地平均成本 {0a (R2nB  
average daily turnover 平均每日成交额 N3J T[7  
average daily wage rate 平均每日工资率 \UBTNY,  
average expenditure pattern 平均开支模式 Nqf6CPXE  
average growth rate 平均增长率 R07 7eX  
average net fixed assets 固定资产平均净值 ]r]=Q"/5  
average of relatives 相对价格平均数 "pQFIV,  
average price 平均价格 m tPmVze  
average propensity to consume 平均消费倾向；一般消费倾向
Ie12d@  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "x;|li3;  
average rate 平均率 ]+C;C  
average revenue 平均收入；平均收益 oqLM-=0<}  
average stock 平均库存；平均存货 _J|cJ %F>%  
average yearly rent 平均年租 N*Is_V\R  
avoidance of double taxation 避免双重课税 Me*woCos'  
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 8y9`xRy  
#b^x!lR  
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