一些有用的会计术语(也不知道发的地方对不对)A

A: d=`a-R0  
A share Ａ股；甲类股份 &a;{ed1B  
abatement of tax 减税；减扣免税额  Dno]N  
ABN AMRO Bank N.V. 荷兰银行 ;(&$Iw9X  
above-the-line expenditure 线上项目支出；经常预算支出 %G'{G  
above-the-line receipt 线上项目收入；经常预算收入 UL{
+
mp  
ABSA Asia Limited 南非联合亚洲有限公司 OD@k9I[  
absolute change 绝对数值变更 s3(mkdXv  
absolute expenditure 实际开支 ;mT|0&o>#  
absolute guideline figure 绝对准则数字 oI\Lepl*  
absolute interest 绝对权益 .Us)YVbk  
absolute order of discharge 绝对破产解除令 {yo{@pdX>  
absolute profit margin 绝对利润幅度 Ow#a|@  
absolute value 实值；绝对值 Zz,j,w0 Z  
absolutely vested interest 绝对既得权益 @AB}r1E2  
absorbed cost 已吸收成本；已分摊成本 #EG W76 f  
absorption 吸收；分摊；合并 ?-Qq\D^+  
absorption rate 吸收率；摊配率；分摊率 l|kGp~  
ACB Finance Limited 亚洲商业财务有限公司 N8[ &1  
acceptable form of reciprocity 合理的互惠条件 qjBF]3%t%  
acceptable rate 适当利率；适当汇率 #QUQC2P(~  
acceptance agreement 承兑协议 ?[Sac]h ys  
acceptance for honour 参加承兑 XRl!~Y|  
acceptor 承兑人；接受人；受票人 D'8xP %P  
acceptor for honour 参加承兑人 <`Xt?K  
accident insurance 意外保险 rSgOQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 )%+7"7.  
accident insurance scheme 意外保险计划 e,?qwZK:y  
accident year basis 意外年度基准 wsKOafrV  
accommodation 通融；贷款 Jkx_5kk/\  
accommodation bill 通融票据；空头票据 gmqL,H#  
accommodation party 汇票代发人 i5*BZv>e  
account balance 帐户余额；帐户结余 O?f?{Jsx  
account book 帐簿 &9ERlZ(A  
account collected in advance 预收款项 nC}Y+_wo0  
account current book 往来帐簿 ^@ Xzh:  
account of after-acquired property 事后取得的财产报告 =eQ'^3a  
account of defaulter 拖欠帐目 G.~Ffk  
account payable 应付帐款 WCP2x.gb5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Aj*|
r  
account receivable 应收帐款 Oh3A?!y#  
account receivable report 应收帐款报表 2-%9k)KH  
account statement 结单；帐单；会计财务报表 4vi[hiV   
account title 帐户名称；会计科目 H}cq|hodn  
accountant's report 会计师报告 +' SG$<Xv  
Accountant's Report Rules 会计师报告规则 /],9N  
accounting and auditing procedure 会计与审计程序；会计与核数程序
{ceY:49  
Accounting Arrangements 《会计安排》 BUUc9&f3o  
accounting basis 会计基础 M Al4g+es  
accounting by Official Receiver 破产管理署署长呈交的帐目 W.l#@p  
Accounting Circular 《会计通告》 ! Q8y]9O  
accounting class 会计类别 0*,]`A=  
accounting date 记帐日期；会计结算日期 m>f8RBp]'  
accounting for money 款项核算 nP0rg  
Accounting Officer 会计主任 y9~:[jB  
accounting period 会计报告期；会计期 n^Q-K}!T/  
accounting policy 会计政策；会计方针 K}vYE7n:  
accounting practice 会计惯例 {$I1(DYN  
accounting principle 会计准则 i,mZg+;w  
accounting record 会计记录 ))6YOc  
accounting report 会计报告
3b/J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T%yGSk  
Accounting Society of China 中国会计学会 _
q}^#-  
accounting statement 会计报表 j9R+;u/!  
accounting system 会计制度；会计系统 ),lE8A{ H  
accounting transaction 会计事项；帐务交易 3F$N@K~s  
accounting treatment 会计处理 EKUiX#p:M  
accounting year 会计年度 13A~."b  
accretion 增值；添加 GHQm$|3I  
accrual 应计项目；应累算数目 
oK3PA  
accrual basis 应计制；权责发生制 D
e\Ocxx  
accrual basis accounting 应计制会计；权责发生制会计 l6N"{iXU  
accrue 应累算；应计 IeAi'  
accrued benefit 应累算利益 A$rCo~E
k  
accrued charges 应计费用 y>c Yw!  
accrued cumulative preference share dividend 应累算的累积优先股股息 _e "  
accrued expenses 应累算费用 /}k?Tg/  
accrued interest payable 应付利息；应计未付利息 CUx-k|\  
accrued interest receivable 应收利息；应计未收利息 h#Z~x  
accrued right 累算权益 4veXg/l  
accruing profit 应累算的利润
C_&ZQlgQ  
accumulated fiscal reserve 累积财政储备 ,U>G$G^  
accumulated profit 累积利润；滚存溢利 XdE|7=+s  
accumulated reserve 累积储备 U:gvK8n  
accumulation of surplus income 累积收益盈余 5}2148  
acquired assets 既得资产 $U'*}S  
acquisition 收购；购置；取得 xu@+b~C\  
acquisition cost 购置成本 l - ~PX  
acquisition expenses 购置费用 @DKph!cr  
acquisition of 100% interest 收购全部股权 \*Z:w3;r  
acquisition of control 取得控制权 PJAM_K;  
acquisition of fixed assets 购置固定资产 >vDi,qmZ  
acquisition of shell “买壳” ->W rB
O  
acquisition price 收购价 Sc:)H2k`$  
act of God 天灾 - H`,`#{  
acting partner 执事合伙人 M&KJZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 OG^#e+  
active partner 积极参与的合伙人 :/6u*HwZh  
active trading 交投活跃 @Py?.H  
actual circulation 实际流通 VP^{-mDph  
actual cost 实际成本 HBZtg  
actual expenditure 实际开支；实际支出 SKo*8r   
actual income 实际入息；实际收入；实际收益 ^ R3g7 DG  
actual market 现货市场 WyUa3$[gO  
actual price 现货价；实际价格 rEjEz+wu  
actual profit 实际利润 [ub)`-6 u  
actual quotation 实盘；实际价位；实际报价 e09QaY  
actual year basis 按实际年度计算 Mr@{3do$  
actuals 实货 gH0Rd WX  
actuarial investigation 精算调查 Dk}t
xw}#  
actuarial principle 精算原则 *rC%nmJwk!  
actuarial report 精算师报告 CIQ9dx7>  
Actuarial Society of Hong Kong 香港精算学会 FLQ^J3A,I  
actuarial valuation 精算师估值 3A3WD+[L  
actuary 精算师 } A}Vd:#  
ad referendum agreement 暂定协议；有待覆核的协定 *Tq7[v{0*|  
ad valorem duty 从价税；按值征税 /KhY,G'Z  
ad valorem duty system 从价税制 uExYgI`<%&  
ad valorem fee 从价费 7
2dd%  
ad valorem tariff 从价关税 &&Otj-n5  
additional allowance 额外免税额 "F?p Y@4  
additional amount for unexpired risk 未过期风险的额外款额 Hqb-)8 ~  
additional assessable profit 补加应评税利润 >(W\Eh{J  
additional assessment 补加评税 21hTun"W  
additional commitment 额外承担 ~(eD 4"  
additional commitment vote 额外承担拨款 e*39/B0S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Se[>z(  
additional dependent parent allowance 供养父母额外免税额 p e$WSS J  
additional provision 额外拨款 Kk>va->R  
additional stamp duty 附加印花税 gh%Q9Ni-  
additional tax 补加税罚款；补加税款 o'ZW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 BUXlHh%<R  
adjudged bankrupt 被裁定破产 GX N:=  
adjudicated bankrupt 裁定破产人 B";Dj~y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7/bF04~%  
adjudication of bankruptcy 裁定破产；宣告破产 r:,"k:C  
adjudication of insolvency 裁定无力偿还债务 `91?^T;\F  
adjusted actual 经调整的实数；调整后的实数 *-s':('R  
adjusted current assets 经调整的流动资产；调整后的流动资产 S>R40T=e  
adjusted figure 经调整的数字；调整后的数额 Cil1wFBb  
adjusted liabilities 经调整的负债；调整后的负债 $~/x
;z:  
adjusted loss 经调整的亏损；调整后的亏损 <4*)J9V^s=  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 U-#vssJhk  
adjusted profit 经调整的利润；调整后的利润 TWU1@5?Ct  
adjusted surplus 经调整的盈余额；调整后的盈余额 dEfP272M  
adjusted value 经调整的价值；调整后的价值 {QIdeB[  
adjustment 调整；修订；理算〔保险〕 ":L d}~>  
adjustment centre 调剂中心 /[|A(,N}{  
adjustment lag 调整过程的时间差距；调整时差 sl*&.F,v=  
adjustment mechanism 调整机制 8VMD304  
adjustment of loss 亏损调整 ];Y tw6A  
adjustment process 调整过程；调整程序 _x<7^^VT  
adjustment range 调整幅度 VpB+|%@p  
administered exchange rate 受管制汇率 m!:sDQn{3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #|6M*;lN|  
administration expenses 行政费用 ?8$h%Ov-  
administration fee 手续费；行政费 m"vWu0
/#  
administration in bankruptcy 破产管理 Sp@{5  
administration order 遗产管理令 j8?rMD~  
administrator 管理人；遗产管理人 !3Q^oR  
administrator of the estate 遗产管理人 i",oPz7  
admission of debt 债项承认书 ,>3|\4/Q  
admission of proof 接纳债权证明 vVH*\&H\T  
advance 放贷款项；垫付款项；预支款项；预付款项 XI5q>cd\Sz  
advance account 暂支帐目；预付款帐户 um$L;-2:  
advance compensation 预付补偿金 I>@Qfc bG  
advance from shareholder 股东垫款 _8OSDW*D5t  
advance pending reimbursement 预支以待日后付还 Bmi9U  
advanced economy 先进经济体系 ^j7]> I  
advancement 预付；预付财产 &MGM9 zm-]  
advances warrant 垫款令 E1>zKENN;  
advancing 贷出 X1GM\*BE  
adverse balance 逆差 vtXZ`[D,l)  
adverse exchange 逆汇 s@|TQ9e |j  
advertisement addressed to shareholders 在报章刊登的致股东通告 incUa;  
advice for collection 托收通知书 01o,9_|FL  
advice of drawing 提款通知书；汇票通知书 ;h7
O_|<%  
advice of payment 付款通知 >('Z9<|r:  
Advisory Committee [Securities and Futures Commission] Ve4@^Jy;  
谘询委员会〔证券及期货事务监察委员会〕 `MXGEJF  
Advisory Committee on Diversification 经济多元化谘询委员会 F vHd`  
affidavit 誓章；遗产申报誓章 /@]@Tz@'  
affidavit of no receipt 述明无收款的誓章 CR`}{?2H
 
affiliate 联号；联营公司；附属公司 rTM0[2N  
affiliated company 附属公司；联号；联营公司 jUy$aGX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xMo'SpVz:  
affordability 负担能力 r<-@.$lf  
African Development Bank [AfDB] 非洲开发银行 )[5.*g@  
after-acquired property 事后取得的财产 k_7agW  
after-hours dealing 市后交易 a9TKp$LP`  
after-tax profit 税后盈利；税后利润；税后溢利 D,, x<JG|  
agency agreement 代理协议 n;*W#c  
agency expenses 代理机构的开支 t`vIcCXqyl  
agency fee 代理费 @]B 7(j<'R  
Agency Law 《代理法》 &BQ%df<y\  
agent 代理人；承销人 >A1;!kGE#  
agent of company 公司代理人 bd3q207>  
agent's fee 代理人费；经纪费 L@8C t  
aggregate 总计；总数；总体数字 .l~g`
._  
aggregate amount 总款额；总额 $Z4IPs  
aggregate assets and liabilities 总体资产与负债 G>0hi1  
aggregate at constant price 按固定价格计算的总体数字 w"BMJ+  
aggregate demand 总需求 +v"%@lC};  
aggregate gross position 总持仓量 w}``2djR'W  
aggregate limit 总限额 v6+<F;G3y>  
aggregate of salaries tax 合计薪俸税 Zcxj.F(,  
aggregate performance 总体表现；总体业绩 #BX^"J{~  
aggregate supply 总体供应 } OAH/BW  
aggregate surplus 总盈余 1U~yu&  
aggregate total 整体总额 R%^AW2   
aggregate value 总值；合计价值 kK$*,]iCp  
aggregated basis 合计基准 W1p5F\ wt  
aggregated net chargeable income 合计应课税入息实额 \x+"1  
aggregation 合并计算；合计；总和 >X-*Hu'U#  
aggregation of incomes of husband and wife 夫妇入息合并计算 M]M(E) *5  
aggregation of property 财产的总和 t'L#8MJ  
agio 差价；贴水 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》 Z^yhSbE{5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ELQc: t -2  
《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》 bdkxCt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment APT/z0X>  
《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》 LjMhPzCp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 'K|tgsvgme  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 n0CS=  
agreement for a settlement 授产协议 7c.LyvM  
agreement for assignment 转让协议 eFdN"8EW  
agreement for sale 售卖协议；买卖协议 D'3. T{*rH  
agreement for sale and purchase 买卖协议 ##clReS  
agreement for the payment of interest 支付利息协议 Jl(G4h V'\  
agreement for the repayment of money 还款协议 JLH,:2  
agreement of reinsurance 再保险协议 j9/Ev]im|F  
Agricultural Bank of China 中国农业银行 RT
Ri{p  
air passenger departure tax 飞机乘客离境税 F_C_K"[s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >@c~M  
airport tax 机场税 u#`FkuE\}  
alcohol duty 酒精税 KHJk}]K  
alienation 让与；让渡；转让 iHL`r1I!  
alimony 生活费；赡养费 <{UjO  
All Ordinaries Index [AOI] 所有普通股指数 JypXQC}~  
all risks 全险；综合险 ^NPbD<~Lb  
All Sales Record for Stock Market 《股票市场成交报告》 ;IYH5sG{  
Allied Capital Resources Limited 新联财务有限公司 u}~%9Pi  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kw.IVz<  
allocation letter 拨款信件 zS+_6s  
allocation of fund 分配款项；预留款项 a5xmIp@6  
allocation of profit 利润分配；溢利分配 #8[iqvE  
allocation warrant 拨款令 njN]0l{p  
allotment 分配；配股 OlF5~VAbfb  
allotment notice 股份配售通知；配股通知 '4}c1F1T_  
allotment of shares 股份分配 =j{r95)|u  
allowable 可获宽免；免税的 ~ GW8|tw  
allowable business loss 可扣除的营业亏损 c/\$AJV.H  
allowable expenses 可扣税的支出 j1
{\nP/  
allowance 免税额；津贴；备抵；准备金 t=Um@;wh  
allowance for debts 债项的免税额 q=40l  
allowance for depreciation by wear and tear 耗损折旧免税额 )mbRG9P  
allowance for funeral expenses 殡殓费的免税额 @*rED6zH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SS/t8Y4W  
allowance for repairs and outgoings 修葺及支出方面的免税额 .A2u7*h&  
allowance to debtor 给债务人的津贴 t@O4!mFH  
alteration of capital 资本更改 ~8 w(M  
alternate trustee 候补受托人 $ZOKB9QccC  
amalgamation 合并 ?dcR!-3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (ATCP#lF  
ambit of charges 征税范围；收费范围 !(wH}ti  
amended valuation 经修订的估值 :&oUI&(o  
American Commodities Exchange 美国商品交易所 U.B=%S  
American Express Bank Limited 美国运通银行 ^3:DeZf!u  
American Stock Exchange 美国证券交易所 q T pvz  
amortization 摊销 +#d}3^_]  
amount due from banks 存放银行同业的款项 VF<C#I  
amount due from banks abroad 存放海外银行同业的款项 X)TUKt  
amount due from holding companies 控股公司欠款 4Dd7I  
amount due from local banks 存放本港银行同业的款项 yw(E}   
amount due to banks 银行同业的存款 2iM8V  
amount due to banks abroad 海外银行同业的存款 S"z cSkF  
amount due to holding companies 控股公司存款 Dxwv\+7]  
amount due to local banks 本港银行同业的存款 X0.-q%5  
amount due to outport banks 外埠银行同业的存款 C,!}WB@VME  
amount for note issue 发行纸币的款额 U|%y`PZ  
amount of bond 担保契据的款额 @}e'(ju%R  
amount of consideration 代价款额 ;|Z;YK@20  
amount of contribution 供款数额 @-ma_0cZQ  
amount of indebtedness 负债款额 dWI.t1`i  
amount of principal of the loan 贷款本金额 ~BVK6  
amount of rates chargeable 应征差饷数额 yeCR{{B/'  
amount of share capital 股本额 -|DSfI#j  
amount of sums assured 承保款额 iZy
`5  
amount of variation 变动幅度  yq?_#r  
amount of vote 拨款数额 7Pc0|Z/  
amount payable 应付款额 P9p{j1*;  
amount receivable 应收款额 'ZHu=UT7_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ; YaR|)B  
analysis 分析 ikGH:{  
ancillary risk 附属风险 ~Lc>~!!t  
annual account 周年帐目；周年帐目报表；年度决算；年结 #c0 dZ  
annual accounting date 年结日期 1@ j>2>i  
annual allowance 每年免税额；年积金；年度津贴；年津 8O]U&A@  
annual balance 年度余额 ZHshg`I`  
annual disposable income 每年可动用收入 rI:
KZ}GZ  
annual estimates 周年预算 Hr$oT=x[  
annual fee 年费 Zw5\{Z0  
annual general meeting 周年大会 /)i)wxi  
annual growth rate 年增率；每年增长率 3_atv'I  
annual long-term supplement 长期个案每年补助金 afEp4(X~  
annual pensionable emolument 可供计算退休金的年薪 gKZ{O  
annual report 年报 !40t:+I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dv0TJ 0%  
annual return 周年报表；周年申报表；每年报税表格 e^@/Bm+B  
Annual Return Rules 《周年报表规则》 QD:0iD?  
annual review of consumer prices 每年消费物价回顾 #^Dc:1,  
annual roll-forward basis 逐年延展方式 yvxC/Jo4  
annual salary 年薪 Ar sMqb  
annual statement 年度报表；年度决算表 r1FE$R~C=  
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 J1<fE(X  
annuitant 年金受益人 $/C<^}A  
annuity 年金 s8|#sHT  
annuity contract 年金合约 81_3{OrE<  
annuity on human life 人寿年金 'w%N(Ntq  
antecedent debt 先前的债项 uz4mHyS6  
ante-dated cheque 倒填日期支票 FGx_qBG4|  
anticipated expenditure 预期开支 hkgPC
-  
anticipated net profit 预期纯利 Z"?AaD[  
anticipated revenue 预期收入 >B~jPU  
anti-inflation measure 反通货膨胀措施 ud:?~?j&w  
anti-inflationary stance 反通货膨胀立场 K23_1-mbe  
apparent deficit 表面赤字 W7A'5  
apparent financial solvency 表面偿债能力 RQ,(?I*8\  
apparent partner 表面合伙人 \|>eG u  
application for personal assessment 个人入息课税申请书 z K8#gif@  
application of fund 资金应用 :,q3?l6  
application to release as liquidator and to destruct the books of accounts and documents &SN$D5U'  
申请免除清盘人职务及毁灭帐簿与文件 w#mnGD  
appointed actuary 委任精算师 +lha^){  
appointed auditor 委任核数师；委任审计师 ,P"R.A  
appointed trustee 委任的受托人 24N,Bo 3  
appointer 委任人 :=L[kzX  
apportioned pro rata 按比例分摊 )Qxv9:X  
apportionment 分配；分摊 rF0zGNH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @?]-5~3;  
apportionment formula 分摊方程式  (+]k{  
apportionment of estate duty 遗产税的分摊 ]|`gTD6  
appraisal 估价；评估 cHsJQU*K6  
appreciable growth 可观增长 c0G/irK  
appreciable impact 显着影响 u F*cS&'Z  
appreciable increase 可观增长 vWkKNB  
appreciation 增值；升值 z~ u@N9M  
appreciation against other currencies 相对其他货币升值 4\OELU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y]jh*KD[  
appreciation tax 增值税 Ic=V:  
appropriation 拨款；拨用；拨付 c?R.SBr,'  
appropriation account 拨款帐目 k13/
yiv  
Appropriation Bill 拨款法案 UdI>x 4bI  
appropriation-in-aid system 补助拨款办法 : m5u=:t  
approved assets 核准资产 X3m?zQbhv  
approved basket stock 认可一篮子证券 Ba+OoS  
approved budget 核准预算 >A,WXzAK}S  
approved charitable donation 认可慈善捐款 ewY[vbF  
approved charitable institution 认可慈善机构 Ro1' L1:  
approved currency 核准货币；认可货币 }\0"gM  
approved estimates 核准预算 =h_gj >  
approved estimates of expenditure 核准开支预算 \34|9#*z-  
approved overseas insurer 核准海外保险人 I@S<D"af  
approved overseas trust company 核准海外信托公司 Uqpvj90sw  
approved pooled investment fund 核准汇集投资基金 'j3'n0o  
approved provident fund scheme 认可公积金计划 ppnj.tLz;r  
approved provision 核准拨款 0 j.Sb2  
approved redeemable share 核准可赎回股份 V[xy9L[#  
approved regional stock 认可地区性证券 $Tur"_`I;  
approved retirement scheme 认可退休金计划 VDPN1+1*  
approved subordinated loan 核准附属贷款 Y@4vQm+  
arbitrage 套戥；套汇；套利 ]s -6GT  
arbitrageur 套戥者；套汇者 .~U9*5d  
arbitrary amount 临时款项 lhI;K
4#  
arrangement 措施；安排；协定 YQ)m?=+J  
arrears 欠款 ~+np7  
arrears of pay 欠付薪酬 $KKaA{0-  
arrears of revenue 逾期未收税款；逾期未收的帐项 72,iRH  
articles of association 组织章程；组织细则；组织章程细则 @ubz?5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  j%}Jl  
ascertainment of profit 确定利润 []]3"n  
"Asia Clear" “亚洲结算系统” 0&\Aw'21  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'AAY!{>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qC4-J)8Wk  
Asian Development Fund [ADF] 亚洲发展基金 ;gMh]$|"  
Asian dollar bond 亚洲美元债券 [dJ\|=  
Asian dollar market 亚洲美元市场 m%V[&"5%e  
Asian dollar rate 亚洲美元利率 0c5_L6_z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 itF+6wv~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 eI}VHBAz  
asked price 沽盘；喊价；索价；卖方报价 (6BCFl:/Q<  
assessable income 应评税入息 >&&xJ5  
assessable loss 应评税亏损 g,:Nzb  
assessable profit 应评税利润 AVr!e   
assessable value 应评税值 DOerSh_0W  
assessed profit 估定利润 h2%:;phH  
assessed value 经评估价值 Ng"vBycy  
assessment 评税；评定；估价；评税单 '| }
}og  
assessment number 评税编号；估价编号 cWc)sb  
assessment of additional tax 补加税评税 <yS"c5D6  
assessment of performance 业绩评估；实绩评价 V</T$V$  
Assessor 评税主任 BB.TrQM.#  
asset price bubbles 资产价格泡沫 
T]|O/  
asset-backed securities 具资产保证的证券 WO-WoPO  
assets accretion 资产增值 .e"Qv*[^  
assets and liabilities 资产与负债 ?i~/gjp  
assets betterment statement 资产递增表；资产改进表 pCmJY  
assets lending 实物放款；有抵押贷款 :6?
&FzD`  
assets of the company passing on the death 死者去世时转移的公司资产 g8+,wSE  
assets pledged as security for liabilities 用作负债抵押的资产 ikhX5 &e  
assets portfolio 资产投资组合 5S]P#8  
assets price 资产价格 V@:=}*E  
assets quality 资产质素 w.aFaR)04  
assets realization 资产变现 q=Yerp3~  
assets refinancing arrangement 资产再集资安排 k_n{Mss'9  
assets securitization 资产证券化 XyphQ}\u  
assets situated outside Hong Kong 在香港以外地方的资产 6B/"M-YME  
assets stripping 削减资产；拆卖资产 {,FeNf46  
assets value 资产值 t4/eB<fP  
assignee 承让人 f*vk1dS:*3  
assignment 转让；转让书；转让契 &t/<yq}{  
assignment of interest 权益转让 Sqf.#}u<=  
assignment of letters patent and trade mark 专利证书及商标转让 .p9h$z^  
assignment of property 物业转让；物业转让书 |
u;BAb  
assignment right 转让权 3Z

:!o$  
assignor 转让人 :5M}Iz7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |/^aLj^u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bM^A9BxD  
associate member 附属会员 ff1B)e  
associated body corporate 相联法人团体 Z034wn\N  
associated company 相联公司；联属公司 0t/y~TrBY  
associated corporation 相联法团 HQ`nq~%&(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Y"kS!!C>[  
公认会计师公会〔英国〕 = )l:^+q  
Association of Futures Exchange Brokers 香港期货经纪协会 0D3+R1>_D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [y[v]'  
association of underwriters 承保人组织 s<_LcQbt{  
assumption of control 接管 V1nZ M  
assurance 担保；保险；转易；转易书 (vsk^3R[6  
assurance of interest 权益的转易 kqig
Fcz!Y  
at 19XX price 按一九ＸＸ年价格计算 E'S;4B5?  
at a discount 按赔价计算；按贴水价格计算；打折扣 a
/<pf\O  
at a premium 按溢价计算；按升水价格计算 wu!_BCIy  
at call 通知付款；按通知 8+|V!q   
at constant market price 按固定市价计算 `J#xyDL6?  
at constant price 按固定价格计算 ENXW#{N.v  
at cost 按成本计算 uM)9b*Vbo  
at current market price 按当时市价计算；按现时市价计算 K'5sn|)  
at current price 按当时价格计算；按现时价格计算 a^\- }4yR  
at factor cost 按要素成本计算；按生产要素成本计算 QjjJtKz  
at money-of-the-day price 按付款当日价格计算 , HI%Xn  
at or better 按指定或较佳价位〔买卖指令〕 (zJ$oRq  
at par 按面值计算；平价 o%^k T&  
at sight 见票即付 EM54  
at the close 按收市盘 g1 Wtu*K3  
at the opening 按开市盘 tct5*.|  
attestation 见证；见证条款 y)^CDe2xU  
at-the-money option 平价期权 @7l=+`.i  
attorney 受权人；受托代表人 6 ,pZRc  
attornment 新拥有人承认书 ?fa,[r|G  
attributable profit 可归属利润 t:"=]zUU  
attributable share value 可归属股份价值 w HHF=Q  
Auckland Stock Exchange 奥克兰证券交易所 *VC4s`<  
auction 拍卖 F{*9[jY  
auctioneer 拍卖商 W`/jz/  
audit 审计；核数 \B>[je-d  
Audit Commission 审计署 kLPO+lg+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \|pK Z6*s  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 MY?O/,6  
audit review 帐目审查 !w#ru?L{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 g?A5'o&Yu  
audited account 审计帐目；经审计的帐目 Qk~0a?#y5  
audited annual account 经审计的周年帐目 kf
^-m/  
audited balance sheet 经审计的资产负债表 {F(-s"1;xO  
auditor 核数师；核数主任；审计师 LF9aw4:>Ou  
auditor's certificate 核数师证明书；审计师证明书 ,LW(mdIe(  
auditor's report 核数师报告；审计师报告 wwK~H  
Aussie bond 澳元债券 =Qj+Ug'  
austerity budget 紧缩预算 n$m]58w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Bgk~R.
l  
Australia All Ordinaries Index 澳洲所有普通股票指数 d)hzi  
Australian Dollar [AUD] 澳元 .sJys SA\  
Australian Options Market 澳大利亚期权市场 zy5s$f1IA  
Australian Securities Commission 澳洲证券事务监察委员会 x<{;1F,k3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 liCCc;&B;  
Australian Stock Exchange 澳大利亚证券交易所 @ yg|OA}  
Austrian Schilling [ATS] 奥地利先令 e"o6C\c  
authentication 认证；鉴证 XMeL^|D  
authority to purchase 委托购买证；委购书 s;-78ejj7  
authorization 认可；核准；授权；授权书 &3 XFgHo  
authorization by direction 指示授权 J/]o WC`u  
authorization by instruction 指令授权 iJdrY6qd  
authorization by warrant 令状授权 k}I5x1>&  
authorization of unit trust 单位信托的认可 o&hKg#nO83  
authorized agent 指定代理人 B{OW}D$P#  
authorized capital 法定资本 ,Ou1!`6?t  
authorized clerk 出市员 KD%xo/Z.  
authorized dealer 认可交易商 9*-pden l  
authorized financial institution 认可财务机构 r3[t<xlFf  
authorized fund 认可基金 F= _uNq  
authorized fund house 获授权的基金公司；认可基金公司 as\<nPT{Fj  
authorized institution 认可机构 Xc8= 2n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [D<RV3x9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0okO+Q
U,a  
authorized insurer 获授权保险人；获认可承保人 k\+y4F8$x  
authorized investment 特准投资项目 Vp(D|}P  
authorized person 获授权人 ;Ch+X$m9  
authorized representative 获授权代表 >+Sv9S  
authorized share capital 法定股本 HQ|o%9~  
automated quotation system 自动报价系统 *2qh3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (aDb^(]>  
自动交易系统〔香港期货交易所有限公司〕 .q5J^/kr  
automatic adjustment mechanism 自动调整机制 g{g`YvLu^  
automatic adjustment system 自动调整系统 ?Kx6Sf<i  
Automatic Clearing House 自动票据交换所 q:`77  
automatic exchange rates accumulation system 自动化汇率累集系统 R/ALR
 
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ":UWowJO  
automatic teller machine [ATM] 自动柜员机  DrF  
autopay 自动转帐 Cbgj@4H  
available assets 可用资产 #Acon7Rp  
available fiscal reserve 现存财政储备 Fe_::NVvk  
available profit 可用利润 ULp)T`P  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 + >T7Q`64  
average 平均；平均数；海损 Qa,NGP.  
average basic salary 平均基本薪金 JYZ2k=zh  
average consumer expenditure 平均消费开支；一般消费开支
k%EWkM)?  
average cost 平均成本 cPA~eZbX  
average cost of land production 增辟土地平均成本 s"I-YFP%c  
average daily turnover 平均每日成交额 o|z+!,  
average daily wage rate 平均每日工资率 Ez06:]Jd  
average expenditure pattern 平均开支模式 jgk{'_ j  
average growth rate 平均增长率 d u.HSXK  
average net fixed assets 固定资产平均净值 P1(8
U%   
average of relatives 相对价格平均数 ?8Hn{3X  
average price 平均价格 Zvd ;KGO(a  
average propensity to consume 平均消费倾向；一般消费倾向 @Ufa-h5"(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .@y{
)/  
average rate 平均率 @+}rEe_(  
average revenue 平均收入；平均收益 lTa1pp Zw  
average stock 平均库存；平均存货 Xtuhcdzu[  
average yearly rent 平均年租 
R<0Fy=z  
avoidance of double taxation 避免双重课税 *hv=~A $q  
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 +n@f'a">  
J$1j-\KS  
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