一些有用的会计术语(也不知道发的地方对不对)A

A: 1 Z[f {T)  
A share Ａ股；甲类股份 S_Z`so}  
abatement of tax 减税；减扣免税额 M"wue*&  
ABN AMRO Bank N.V. 荷兰银行 yA;W/I4  
above-the-line expenditure 线上项目支出；经常预算支出 YV([2  
above-the-line receipt 线上项目收入；经常预算收入 8_Z/o5s  
ABSA Asia Limited 南非联合亚洲有限公司 g`?:=G:a*  
absolute change 绝对数值变更 X9XI;c;b-
 
absolute expenditure 实际开支 [,g~m9  
absolute guideline figure 绝对准则数字 g1|w?pI1  
absolute interest 绝对权益 3M<!?%v\A  
absolute order of discharge 绝对破产解除令 ~V+l_:  
absolute profit margin 绝对利润幅度 3?E}t*/  
absolute value 实值；绝对值 dGkgaC+  
absolutely vested interest 绝对既得权益 97LpY_sU  
absorbed cost 已吸收成本；已分摊成本 P}r)wAt  
absorption 吸收；分摊；合并 D:E9!l'  
absorption rate 吸收率；摊配率；分摊率 T+CajSV  
ACB Finance Limited 亚洲商业财务有限公司 "2hh-L7ql  
acceptable form of reciprocity 合理的互惠条件 1;wb(DN*c  
acceptable rate 适当利率；适当汇率 '6S%9ahE  
acceptance agreement 承兑协议 J?Iq9f  
acceptance for honour 参加承兑 C-SLjJw  
acceptor 承兑人；接受人；受票人 5 9-!6;T  
acceptor for honour 参加承兑人 O#_x)13  
accident insurance 意外保险 ([LIjaoi  
Accident Insurance Association of Hong Kong 香港意外保险公会 b{&FuvQg2  
accident insurance scheme 意外保险计划 '3;v] L?G  
accident year basis 意外年度基准 2 ZG@!Y|  
accommodation 通融；贷款 JwP:2-o  
accommodation bill 通融票据；空头票据 Yx%bn?%;&  
accommodation party 汇票代发人 !B^K[2`)N  
account balance 帐户余额；帐户结余 1"]P`SY$r  
account book 帐簿 3,6Ox45  
account collected in advance 预收款项 :.&{Z"  
account current book 往来帐簿 .j?kEN?
w  
account of after-acquired property 事后取得的财产报告 m#H_*L0  
account of defaulter 拖欠帐目 <avQR9'&  
account payable 应付帐款 tZ8e`r*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 lLiQ;@  
account receivable 应收帐款 IXq(jhm8bL  
account receivable report 应收帐款报表 }ugxN0  
account statement 结单；帐单；会计财务报表 LmLGki$w  
account title 帐户名称；会计科目 G
YK\LHCPd  
accountant's report 会计师报告 Zb(t3I>n  
Accountant's Report Rules 会计师报告规则 tT5pggml  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *g$i5!yM'  
Accounting Arrangements 《会计安排》 :uK btoA  
accounting basis 会计基础 -%m3-xZA  
accounting by Official Receiver 破产管理署署长呈交的帐目 5PiOH"!19  
Accounting Circular 《会计通告》 W{Z^n(f4  
accounting class 会计类别 ;l!`C':'  
accounting date 记帐日期；会计结算日期 yrr) y  
accounting for money 款项核算 qd6fU^)i  
Accounting Officer 会计主任 JYmAn?o-  
accounting period 会计报告期；会计期 GyC)EFd  
accounting policy 会计政策；会计方针 +5X DF  
accounting practice 会计惯例 <z0WLw0'z  
accounting principle 会计准则 q7Es$zjX  
accounting record 会计记录 _vl}*/=Hc  
accounting report 会计报告 4JMiyiW&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X0uJNHO  
Accounting Society of China 中国会计学会 yyP-=Lhmo=  
accounting statement 会计报表 iRw&49  
accounting system 会计制度；会计系统 };katqzEg  
accounting transaction 会计事项；帐务交易
x;#zs64f  
accounting treatment 会计处理 z2 hFn&  
accounting year 会计年度
qqOFr!)g  
accretion 增值；添加 Z4q~@|+%  
accrual 应计项目；应累算数目 jRQ+2@n{E  
accrual basis 应计制；权责发生制 mTf<  
accrual basis accounting 应计制会计；权责发生制会计 9M-K]0S(  
accrue 应累算；应计 %oof}=MxCL  
accrued benefit 应累算利益 \N6\v5vh  
accrued charges 应计费用 5Ec/(-F  
accrued cumulative preference share dividend 应累算的累积优先股股息 0(\+-<  
accrued expenses 应累算费用 ?IW_O~Js  
accrued interest payable 应付利息；应计未付利息 pJ^NA2  
accrued interest receivable 应收利息；应计未收利息 }iww:H-1  
accrued right 累算权益 Mi0sC24b|  
accruing profit 应累算的利润 AEg(m<t  
accumulated fiscal reserve 累积财政储备 S
vuTc!$?  
accumulated profit 累积利润；滚存溢利 63&^BW  
accumulated reserve 累积储备 HlB]38  
accumulation of surplus income 累积收益盈余 MXZ>"G  
acquired assets 既得资产 wL{qD  
acquisition 收购；购置；取得 S
~yR5cb  
acquisition cost 购置成本 RFfIF]~3  
acquisition expenses 购置费用 r`M6!}oa  
acquisition of 100% interest 收购全部股权 @WOM#Kc  
acquisition of control 取得控制权 y8 E}2/  
acquisition of fixed assets 购置固定资产 ?Rr2/W#F  
acquisition of shell “买壳” X?Pl<l&  
acquisition price 收购价 46x.i;b7  
act of God 天灾 w1^QD^KnH  
acting partner 执事合伙人 }nrXxfu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !xK=#pa  
active partner 积极参与的合伙人 J"CJYuGW,  
active trading 交投活跃 WlVl[/qt  
actual circulation 实际流通 !@L=;1,  
actual cost 实际成本 8OFj0S1r`  
actual expenditure 实际开支；实际支出 R[Fn0fnLx  
actual income 实际入息；实际收入；实际收益 9lzQ\}  
actual market 现货市场 q{' ~+Nq  
actual price 现货价；实际价格 z@U}~TvP  
actual profit 实际利润 M\oVA=d\0  
actual quotation 实盘；实际价位；实际报价 ?dq#e9  
actual year basis 按实际年度计算 ?=On%bh  
actuals 实货 M]rO;^;6?  
actuarial investigation 精算调查 W`)<vGn=Y  
actuarial principle 精算原则 t~p y=\  
actuarial report 精算师报告 6 "gj!/e  
Actuarial Society of Hong Kong 香港精算学会 Akk 3 Qx  
actuarial valuation 精算师估值 :0~QRc-u  
actuary 精算师 \;9W.d1i
U  
ad referendum agreement 暂定协议；有待覆核的协定 1=)r@X/6d  
ad valorem duty 从价税；按值征税 UT]?;o"  
ad valorem duty system 从价税制 -4 Ux,9
&  
ad valorem fee 从价费 "Ij
I'c  
ad valorem tariff 从价关税 AHbZQulC  
additional allowance 额外免税额 r@}bDkx  
additional amount for unexpired risk 未过期风险的额外款额 xyeA2Y  
additional assessable profit 补加应评税利润 4g` jd  
additional assessment 补加评税 )N!>=  
additional commitment 额外承担 zF&=U`v  
additional commitment vote 额外承担拨款 Paf%rv2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |%7cdMC  
additional dependent parent allowance 供养父母额外免税额 `:|@Zln  
additional provision 额外拨款 -1%OlKC  
additional stamp duty 附加印花税 Lxe^v/LsT  
additional tax 补加税罚款；补加税款 ?u$u?j|N  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L'A)6^d@S  
adjudged bankrupt 被裁定破产 :1wrVU-?h  
adjudicated bankrupt 裁定破产人 ql{_%x?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -K%5(Eg  
adjudication of bankruptcy 裁定破产；宣告破产 yi6N-7  
adjudication of insolvency 裁定无力偿还债务 <PD?f/4 /  
adjusted actual 经调整的实数；调整后的实数 2&LQg=O  
adjusted current assets 经调整的流动资产；调整后的流动资产 aMuVqZw  
adjusted figure 经调整的数字；调整后的数额 $95~5]-nh  
adjusted liabilities 经调整的负债；调整后的负债 blt'={Z?.x  
adjusted loss 经调整的亏损；调整后的亏损 8*a), 3aK  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 pbk$o{$`W  
adjusted profit 经调整的利润；调整后的利润 l]LxL  
adjusted surplus 经调整的盈余额；调整后的盈余额 4ne5=YY*  
adjusted value 经调整的价值；调整后的价值 9<1F[SS<s9  
adjustment 调整；修订；理算〔保险〕 TJ_=1Y@z  
adjustment centre 调剂中心 X`r*ob  
adjustment lag 调整过程的时间差距；调整时差 iz^qR={bW  
adjustment mechanism 调整机制 Qyh/ed/  
adjustment of loss 亏损调整 yW7'?  
adjustment process 调整过程；调整程序 |zsbW9 W*m  
adjustment range 调整幅度 7=}F{U  
administered exchange rate 受管制汇率 2.I^Xf2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &9[P-w;7u  
administration expenses 行政费用 nD6G  
administration fee 手续费；行政费 RYR-K^;R  
administration in bankruptcy 破产管理 y-aRXF=W  
administration order 遗产管理令 W<b-r^9?s  
administrator 管理人；遗产管理人 ]ya; v '  
administrator of the estate 遗产管理人 RrV>r<Z"Q  
admission of debt 债项承认书 'S4)?Z  
admission of proof 接纳债权证明 '0aG N<c  
advance 放贷款项；垫付款项；预支款项；预付款项 }d Ad$^  
advance account 暂支帐目；预付款帐户 K?.e|  
advance compensation 预付补偿金 hvV_xD8|  
advance from shareholder 股东垫款 c-1q2y  
advance pending reimbursement 预支以待日后付还 Xq#Y*lKVD  
advanced economy 先进经济体系 mLbN/M  
advancement 预付；预付财产 z!wDpG7b  
advances warrant 垫款令 M4f;/`w  
advancing 贷出 U.0kR/>Z=  
adverse balance 逆差 MN8H;0g-  
adverse exchange 逆汇 qa'gM@]  
advertisement addressed to shareholders 在报章刊登的致股东通告 PR7f(NC  
advice for collection 托收通知书 >4i>C  
advice of drawing 提款通知书；汇票通知书 1}m3;  
advice of payment 付款通知 IVvtX}  
Advisory Committee [Securities and Futures Commission] -yH,5vD  
谘询委员会〔证券及期货事务监察委员会〕 3c'#6virz  
Advisory Committee on Diversification 经济多元化谘询委员会 8;gXg  
affidavit 誓章；遗产申报誓章 8F5|EpB9M  
affidavit of no receipt 述明无收款的誓章 'xK.UI  
affiliate 联号；联营公司；附属公司 UmU:j@xvg  
affiliated company 附属公司；联号；联营公司 C"uahP[Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Zk-~ar  
affordability 负担能力 !kuX,*}q  
African Development Bank [AfDB] 非洲开发银行 Q
rYa%D+  
after-acquired property 事后取得的财产 w`HI]{hE~N  
after-hours dealing 市后交易 )q~DT
R^z-  
after-tax profit 税后盈利；税后利润；税后溢利 0DPxW8Y-`  
agency agreement 代理协议 u_O# @eOc  
agency expenses 代理机构的开支 O
EhHR  
agency fee 代理费 6cS>bl  
Agency Law 《代理法》 Do7=#|bAM  
agent 代理人；承销人 Vzlh+R>c  
agent of company 公司代理人 uBnoQ~Qd[z  
agent's fee 代理人费；经纪费 K!z
`  
aggregate 总计；总数；总体数字 kQ>^->w  
aggregate amount 总款额；总额 AC%JC+  
aggregate assets and liabilities 总体资产与负债 MHj,<|8Q  
aggregate at constant price 按固定价格计算的总体数字 |pZUlQ
bb  
aggregate demand 总需求
m"2d$vro"  
aggregate gross position 总持仓量 O'*@ Ytn  
aggregate limit 总限额 afEF]i  
aggregate of salaries tax 合计薪俸税 1`bl&}6l|E  
aggregate performance 总体表现；总体业绩 I s57F4[}  
aggregate supply 总体供应 IND]j72  
aggregate surplus 总盈余 i&Fiq&V)[  
aggregate total 整体总额 m}j
:nk  
aggregate value 总值；合计价值 dR^"X3$  
aggregated basis 合计基准 aG`;OgrH  
aggregated net chargeable income 合计应课税入息实额 G5.nPsuM  
aggregation 合并计算；合计；总和 =duks\)O  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,Ds.x@p  
aggregation of property 财产的总和 Z=S>0|`R  
agio 差价；贴水 ;az5ZsvN 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》 xG2+(f#C1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8P' ana  
《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》 m#e3%150{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {D&9UZ
m  
《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》  UL@9W6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment s,]%dG!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v;1F[?@3Y  
agreement for a settlement 授产协议 n'FwM\  
agreement for assignment 转让协议 J%C#V}z7E  
agreement for sale 售卖协议；买卖协议 KDP H6  
agreement for sale and purchase 买卖协议 W-~n|PX8+  
agreement for the payment of interest 支付利息协议 U977#MXf  
agreement for the repayment of money 还款协议 tAu4haa4;  
agreement of reinsurance 再保险协议 2;3f=$3  
Agricultural Bank of China 中国农业银行 Y4.Eq+$gh  
air passenger departure tax 飞机乘客离境税 0u B'g+MU`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 H].y w9  
airport tax 机场税 P$GjF-!:  
alcohol duty 酒精税 m} ?r
J  
alienation 让与；让渡；转让 RJeDE
YXeg  
alimony 生活费；赡养费 Z"-L[2E/{!  
All Ordinaries Index [AOI] 所有普通股指数 ~V=<3X  
all risks 全险；综合险 q%>'4_  
All Sales Record for Stock Market 《股票市场成交报告》 t(!r8!c u}  
Allied Capital Resources Limited 新联财务有限公司 K4Dp:2/K%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |]=2 }%1w  
allocation letter 拨款信件 Q _iO(qu 6  
allocation of fund 分配款项；预留款项 ti5HrKIw  
allocation of profit 利润分配；溢利分配 F^$led1/F  
allocation warrant 拨款令 MxQ?Sb%Gka  
allotment 分配；配股 K5t0L!6<+  
allotment notice 股份配售通知；配股通知 !5@_j,lW(  
allotment of shares 股份分配 Os%n{_#8  
allowable 可获宽免；免税的 qml2XJ>  
allowable business loss 可扣除的营业亏损 BQ</g* $;  
allowable expenses 可扣税的支出 D('2p8;2"7  
allowance 免税额；津贴；备抵；准备金 `?(Bt|<>  
allowance for debts 债项的免税额 U5HKRO  
allowance for depreciation by wear and tear 耗损折旧免税额 HmmS(fU  
allowance for funeral expenses 殡殓费的免税额 g9fq5E<G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `Hx
~UH)  
allowance for repairs and outgoings 修葺及支出方面的免税额 @wmi5oExc  
allowance to debtor 给债务人的津贴 fU3`v\
X  
alteration of capital 资本更改 qSCv )S(  
alternate trustee 候补受托人 BKa- k!  
amalgamation 合并 &)F*@C-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RkeltE~u  
ambit of charges 征税范围；收费范围 b^c9po  
amended valuation 经修订的估值 smY$-v)@  
American Commodities Exchange 美国商品交易所 CWo1.pVw  
American Express Bank Limited 美国运通银行 '|>9C^E9X  
American Stock Exchange 美国证券交易所 uQb!=]  
amortization 摊销 tirIgZ  
amount due from banks 存放银行同业的款项 C#;jYBtT7?  
amount due from banks abroad 存放海外银行同业的款项 b#)UUGmI  
amount due from holding companies 控股公司欠款 abNV4 ,M  
amount due from local banks 存放本港银行同业的款项 FXdD4X)  
amount due to banks 银行同业的存款 o\otgyoh  
amount due to banks abroad 海外银行同业的存款 2L_6x<u'  
amount due to holding companies 控股公司存款 <Peebv&v  
amount due to local banks 本港银行同业的存款 gd/H``x|Y  
amount due to outport banks 外埠银行同业的存款 \vfBrN  
amount for note issue 发行纸币的款额 gwd (N  
amount of bond 担保契据的款额 nP~({:l8X  
amount of consideration 代价款额 `IpA.| Y  
amount of contribution 供款数额 IxR?'  
amount of indebtedness 负债款额 1'v5/  
amount of principal of the loan 贷款本金额 =VLS/\A  
amount of rates chargeable 应征差饷数额 ^vs=f95  
amount of share capital 股本额 ^-CINt{O  
amount of sums assured 承保款额 f ).1]~  
amount of variation 变动幅度 )
py{\r9X  
amount of vote 拨款数额 }V;+l8  
amount payable 应付款额 3l<S}k@M)  
amount receivable 应收款额 22P$ ~ch  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B\*@krI@  
analysis 分析 sAJ7R(p  
ancillary risk 附属风险 U_l'3oPJw  
annual account 周年帐目；周年帐目报表；年度决算；年结 O#EV5FeF.  
annual accounting date 年结日期 lOwS&4UT  
annual allowance 每年免税额；年积金；年度津贴；年津 ,5Pl\keY  
annual balance 年度余额 h0Z{,s}  
annual disposable income 每年可动用收入 g$:Xuw1  
annual estimates 周年预算 q}BzyC=:n  
annual fee 年费 +|Hioq*,t  
annual general meeting 周年大会 tcr//  
annual growth rate 年增率；每年增长率 NCqo@vE  
annual long-term supplement 长期个案每年补助金 
t2" (2  
annual pensionable emolument 可供计算退休金的年薪 ! Z`0(d  
annual report 年报 l=N2lHU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 raVA?|'g~  
annual return 周年报表；周年申报表；每年报税表格 D0(xNhmKz  
Annual Return Rules 《周年报表规则》 FOwDp0
 
annual review of consumer prices 每年消费物价回顾 (R~]|?:wt  
annual roll-forward basis 逐年延展方式 ajRSMcKb7i  
annual salary 年薪 p Rdk>Ph  
annual statement 年度报表；年度决算表 7?gFy-  
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 3cS2gxF  
annuitant 年金受益人 Y!q!5Crfi  
annuity 年金 |sZ!  
annuity contract 年金合约 l+][V'zL  
annuity on human life 人寿年金 m@`8A  
antecedent debt 先前的债项 ,B&fFis  
ante-dated cheque 倒填日期支票 I\?9+3 XnQ  
anticipated expenditure 预期开支 . #Z+Z  
anticipated net profit 预期纯利 kc'pN&]r:  
anticipated revenue 预期收入
X0;4_,=  
anti-inflation measure 反通货膨胀措施 H xV#WoYKj  
anti-inflationary stance 反通货膨胀立场 !|q<E0@w\  
apparent deficit 表面赤字 %S` v!*2  
apparent financial solvency 表面偿债能力 YJS{i  
apparent partner 表面合伙人 oBq 49u1  
application for personal assessment 个人入息课税申请书 q{2I_[p  
application of fund 资金应用 }ZSQ>8a  
application to release as liquidator and to destruct the books of accounts and documents 49Df?sx  
申请免除清盘人职务及毁灭帐簿与文件 MaBYk?TR~  
appointed actuary 委任精算师 vkS)E0s  
appointed auditor 委任核数师；委任审计师 `I$<S(h7  
appointed trustee 委任的受托人 1QZ&Mj^
^  
appointer 委任人 _ ~RpGX  
apportioned pro rata 按比例分摊 CSbI85F  
apportionment 分配；分摊 .I VlEG0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3bqC\i^[\m  
apportionment formula 分摊方程式 m+{K^kr[  
apportionment of estate duty 遗产税的分摊 =@u 5|:  
appraisal 估价；评估 z|7z
j/+g  
appreciable growth 可观增长 ~m1P_`T  
appreciable impact 显着影响 b96%")  
appreciable increase 可观增长 B()/.w?A  
appreciation 增值；升值 fW`&'!  
appreciation against other currencies 相对其他货币升值 1Kvx1p   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i`/+,<  
appreciation tax 增值税 b5m=7;u*h  
appropriation 拨款；拨用；拨付 MC0TaP  
appropriation account 拨款帐目 A`}yBSb  
Appropriation Bill 拨款法案 m|=Ecu  
appropriation-in-aid system 补助拨款办法 cw&Hgjj2  
approved assets 核准资产 .*$
OQA  
approved basket stock 认可一篮子证券 
;n=. {[,  
approved budget 核准预算 ~
'5  
approved charitable donation 认可慈善捐款 MRr</o  
approved charitable institution 认可慈善机构 \ 6EKgC1  
approved currency 核准货币；认可货币 LAx4Xp/  
approved estimates 核准预算 1iL'V-y  
approved estimates of expenditure 核准开支预算 0w'j+  
approved overseas insurer 核准海外保险人 Et"?8\"n7  
approved overseas trust company 核准海外信托公司 T&T/C@z'R  
approved pooled investment fund 核准汇集投资基金 58%'UwKn  
approved provident fund scheme 认可公积金计划 ?6c-7QV  
approved provision 核准拨款 j7FN\ cz  
approved redeemable share 核准可赎回股份 ]Ni$.@Hu$  
approved regional stock 认可地区性证券 5!C_X5M  
approved retirement scheme 认可退休金计划 e&MC|US=\  
approved subordinated loan 核准附属贷款 H$ftGwS8  
arbitrage 套戥；套汇；套利 [ rNXQ`/  
arbitrageur 套戥者；套汇者 wd
zOFDA  
arbitrary amount 临时款项 k{tMzx]F__  
arrangement 措施；安排；协定 I9o6k?$K  
arrears 欠款 FtufuL?JS  
arrears of pay 欠付薪酬 a"/#+=[  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y=Z1Tdxa|  
articles of association 组织章程；组织细则；组织章程细则 'tN25$=V&W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5#3W5z  
ascertainment of profit 确定利润  I~,G  
"Asia Clear" “亚洲结算系统” Vh3Ijn  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H9 C9P17  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y\],2[liF  
Asian Development Fund [ADF] 亚洲发展基金 y5= `ap  
Asian dollar bond 亚洲美元债券 Ae^X35  
Asian dollar market 亚洲美元市场 p <eC<dtu  
Asian dollar rate 亚洲美元利率 @ZN^1?][  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3$vRW.c\q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 dk QaM@  
asked price 沽盘；喊价；索价；卖方报价 @4%L36k  
assessable income 应评税入息 UL
c`~]  
assessable loss 应评税亏损 x?x`oirh  
assessable profit 应评税利润 M >:]lpRK  
assessable value 应评税值 x\?;=@AW  
assessed profit 估定利润 |o'Q62`%}  
assessed value 经评估价值 KPSh#x&I  
assessment 评税；评定；估价；评税单 oHM ]  
assessment number 评税编号；估价编号 *O:r7_ Y0  
assessment of additional tax 补加税评税 :ztr)  
assessment of performance 业绩评估；实绩评价 h@7FY  
Assessor 评税主任 ?^' 7+8C*J  
asset price bubbles 资产价格泡沫 UE _fpq  
asset-backed securities 具资产保证的证券 _u"nvgVz9  
assets accretion 资产增值 zeP}tzQO  
assets and liabilities 资产与负债 9[v1h,L  
assets betterment statement 资产递增表；资产改进表 DPrBFmHF  
assets lending 实物放款；有抵押贷款 ?EMK8;  
assets of the company passing on the death 死者去世时转移的公司资产 ]DFXPV  
assets pledged as security for liabilities 用作负债抵押的资产 QQk{\PV  
assets portfolio 资产投资组合 U(&oj e  
assets price 资产价格 y#Ht{)C  
assets quality 资产质素 \&V0vN1  
assets realization 资产变现 c~
A4gtB=  
assets refinancing arrangement 资产再集资安排 "HD+rmUEH  
assets securitization 资产证券化 sDqe(x}a  
assets situated outside Hong Kong 在香港以外地方的资产 {qKxz9.y  
assets stripping 削减资产；拆卖资产 eRbGZYrJ  
assets value 资产值 PIA)d-
Z  
assignee 承让人 ]!:oYAm  
assignment 转让；转让书；转让契 GwsY-jf  
assignment of interest 权益转让 bLz*A-  
assignment of letters patent and trade mark 专利证书及商标转让 )T907I|  
assignment of property 物业转让；物业转让书 l=`L7| ^/d  
assignment right 转让权 @vgG1w  
assignor 转让人 uBg 8h{>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /)N@M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?!w^`D0}o  
associate member 附属会员 O^LTD#}$a)  
associated body corporate 相联法人团体 =9L$L|W  
associated company 相联公司；联属公司 d {lP  
associated corporation 相联法团 n?#!VN3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mtic>  
公认会计师公会〔英国〕 Ot&:mT!2  
Association of Futures Exchange Brokers 香港期货经纪协会 8$xPex~2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 dGZntT2D  
association of underwriters 承保人组织 0uVv<Q~  
assumption of control 接管 W#_/ak$uF*  
assurance 担保；保险；转易；转易书 Vi!Q  
assurance of interest 权益的转易 Xog/O i  
at 19XX price 按一九ＸＸ年价格计算 Jsg I'  
at a discount 按赔价计算；按贴水价格计算；打折扣 ;S$Ll*f>D  
at a premium 按溢价计算；按升水价格计算 5yh/0i5|  
at call 通知付款；按通知 iMF<5fLH&  
at constant market price 按固定市价计算 'f8(#n=6qP  
at constant price 按固定价格计算 >YW\~T  
at cost 按成本计算 Auy".br'  
at current market price 按当时市价计算；按现时市价计算 '2J0>Bla  
at current price 按当时价格计算；按现时价格计算 M"=n>;*X  
at factor cost 按要素成本计算；按生产要素成本计算 VvByHcLv  
at money-of-the-day price 按付款当日价格计算 ;y?);!g  
at or better 按指定或较佳价位〔买卖指令〕 ;N+$2w  
at par 按面值计算；平价 dYFzye  
at sight 见票即付 @$Qof1j'%  
at the close 按收市盘 mOll5O7VW  
at the opening 按开市盘 fbrp#G71y  
attestation 见证；见证条款
1Wg-x0R  
at-the-money option 平价期权 :(3|HTz  
attorney 受权人；受托代表人 NX* O_/  
attornment 新拥有人承认书 ir>]r<Zl  
attributable profit 可归属利润 5FvOznK^e  
attributable share value 可归属股份价值 FHy76^h>e  
Auckland Stock Exchange 奥克兰证券交易所 pvWau1ArNq  
auction 拍卖 dtM[E`PL  
auctioneer 拍卖商 ~+D*:7Y_  
audit 审计；核数 r'/;O  
Audit Commission 审计署 OL59e%X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ofc.zwH  
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〕 ,reJ(s  
audit review 帐目审查 ~ <0Z>qr  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -ML6d&cm  
audited account 审计帐目；经审计的帐目 B,$l4m4  
audited annual account 经审计的周年帐目
&znH!AQ0  
audited balance sheet 经审计的资产负债表 HgBJf~q~U  
auditor 核数师；核数主任；审计师 n[xkSF^)  
auditor's certificate 核数师证明书；审计师证明书 $BN15x0/:~  
auditor's report 核数师报告；审计师报告 +\`vq"e  
Aussie bond 澳元债券 W@L
3+4  
austerity budget 紧缩预算 [um&X=1V8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }m]q}r  
Australia All Ordinaries Index 澳洲所有普通股票指数 3
3l>{
(y  
Australian Dollar [AUD] 澳元 2H#N{>7  
Australian Options Market 澳大利亚期权市场 H(+<)qH  
Australian Securities Commission 澳洲证券事务监察委员会 l'4AF| p
 
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ul7o%Hs  
Australian Stock Exchange 澳大利亚证券交易所 =?}twC$  
Austrian Schilling [ATS] 奥地利先令
ux2013C_  
authentication 认证；鉴证 8``;0}'PC  
authority to purchase 委托购买证；委购书 2f,B$-#  
authorization 认可；核准；授权；授权书 -xmf'c9P  
authorization by direction 指示授权 4k}e28  
authorization by instruction 指令授权 -
Q e~)7  
authorization by warrant 令状授权 Hy
;Hs#  
authorization of unit trust 单位信托的认可
Y8s;w!/  
authorized agent 指定代理人  {E9v`u\  
authorized capital 法定资本 ~9pM%N V  
authorized clerk 出市员 N?r>%4  
authorized dealer 认可交易商 >}+Q:iNQ)2  
authorized financial institution 认可财务机构 q1Qje%9@t  
authorized fund 认可基金 }amU[U,  
authorized fund house 获授权的基金公司；认可基金公司 #5CI)4x0!  
authorized institution 认可机构 dZ2%S''\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7 &)]) {Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >O{7/)gS^  
authorized insurer 获授权保险人；获认可承保人 {5:Zl<0  
authorized investment 特准投资项目 I %_MV  
authorized person 获授权人 }Ag|gF!_  
authorized representative 获授权代表 SQ(apc}N4  
authorized share capital 法定股本 J}g~uW  
automated quotation system 自动报价系统 y%BX]~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O;XG^s@5  
自动交易系统〔香港期货交易所有限公司〕 w*LbH]l<-  
automatic adjustment mechanism 自动调整机制 % +Pl+`?E  
automatic adjustment system 自动调整系统 j\
)H  
Automatic Clearing House 自动票据交换所 `"y`AY/N  
automatic exchange rates accumulation system 自动化汇率累集系统 \^532FIw6  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?qHF}k|  
automatic teller machine [ATM] 自动柜员机 V2znU  
autopay 自动转帐 9Ld9N;rWm#  
available assets 可用资产 <bmLy_":  
available fiscal reserve 现存财政储备 hq_~^/
v\  
available profit 可用利润 )@7DsV/M  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ija:H'j  
average 平均；平均数；海损 s${_K*g6  
average basic salary 平均基本薪金 =G>(~+EA  
average consumer expenditure 平均消费开支；一般消费开支 -e`;bX_N)  
average cost 平均成本 -f>'RI95>  
average cost of land production 增辟土地平均成本 I lG:X)V%  
average daily turnover 平均每日成交额 \P?ToTTV  
average daily wage rate 平均每日工资率 L/r{xS  
average expenditure pattern 平均开支模式 vE\lp8j+  
average growth rate 平均增长率 q(]f]Vl|0  
average net fixed assets 固定资产平均净值 Cw1(5  
average of relatives 相对价格平均数 3{J.xWB@:  
average price 平均价格 Dx+K+(  
average propensity to consume 平均消费倾向；一般消费倾向 1p\Ak  
average propensity to save 平均储蓄倾向；一般储蓄倾向 qc8Ta"  
average rate 平均率 7[o {9Yp&  
average revenue 平均收入；平均收益 "n?<2 wso  
average stock 平均库存；平均存货 6
DP[g8  
average yearly rent 平均年租 >9(i)e  
avoidance of double taxation 避免双重课税 2_pz3<,\  
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 gue(C(~.k_  
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