一些有用的会计术语(也不知道发的地方对不对)A

A: /-ky'S9  
A share Ａ股；甲类股份 tMy@'nj  
abatement of tax 减税；减扣免税额 $e
BE pN  
ABN AMRO Bank N.V. 荷兰银行 7gQ~"Q  
above-the-line expenditure 线上项目支出；经常预算支出 I^6z
UVH  
above-the-line receipt 线上项目收入；经常预算收入 jVu3!{}  
ABSA Asia Limited 南非联合亚洲有限公司 /c1FFkq|K  
absolute change 绝对数值变更 wA}+E)x/C  
absolute expenditure 实际开支 uJ$!lyJ6L  
absolute guideline figure 绝对准则数字 !xK`:[B  
absolute interest 绝对权益 n_*k e  
absolute order of discharge 绝对破产解除令 Nm=W?i  
absolute profit margin 绝对利润幅度 pc%_:>  
absolute value 实值；绝对值 1{V*(=Tp  
absolutely vested interest 绝对既得权益 xTL"%'|  
absorbed cost 已吸收成本；已分摊成本 C zvi'
:  
absorption 吸收；分摊；合并 WChJ <[]W  
absorption rate 吸收率；摊配率；分摊率 D*j\g
I  
ACB Finance Limited 亚洲商业财务有限公司 `p%&c%*A  
acceptable form of reciprocity 合理的互惠条件 $Mp#tH28  
acceptable rate 适当利率；适当汇率 izi=`;=D^  
acceptance agreement 承兑协议 zKk2>.  
acceptance for honour 参加承兑 ABp/uJI
)  
acceptor 承兑人；接受人；受票人 5<ycF_  
acceptor for honour 参加承兑人 u|D_"q~+6  
accident insurance 意外保险 s0"1W"7vh  
Accident Insurance Association of Hong Kong 香港意外保险公会 !(Y23w*  
accident insurance scheme 意外保险计划 f"5vpU^5*  
accident year basis 意外年度基准 [nlW}1)46  
accommodation 通融；贷款 QY<2i-A  
accommodation bill 通融票据；空头票据 uIvE~<  
accommodation party 汇票代发人 L[*Xrp;/&  
account balance 帐户余额；帐户结余 5A6d]  
account book 帐簿 >2~q{e  
account collected in advance 预收款项 K_B-KK(^  
account current book 往来帐簿 xGeRoW(X  
account of after-acquired property 事后取得的财产报告 Y75,{1\l0  
account of defaulter 拖欠帐目 RW|3d<Fj  
account payable 应付帐款 Y m|zM1qc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {e?D6`#x  
account receivable 应收帐款 mPxph>o  
account receivable report 应收帐款报表 9_F2nmEv  
account statement 结单；帐单；会计财务报表 :_Y@,CpIEg  
account title 帐户名称；会计科目 GKwm %A  
accountant's report 会计师报告 PDo%ob\Ym  
Accountant's Report Rules 会计师报告规则 X&6p_Lo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i1?H*:]  
Accounting Arrangements 《会计安排》 /E@|  
accounting basis 会计基础 $R7n1  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?8n`4yO0  
Accounting Circular 《会计通告》 DxT8;`I%  
accounting class 会计类别 gX34
'<Z  
accounting date 记帐日期；会计结算日期 n-{G19?  
accounting for money 款项核算 7!`,P  
Accounting Officer 会计主任 snV,rZ  
accounting period 会计报告期；会计期 t3b
%f`D  
accounting policy 会计政策；会计方针 N$H0o+9-Y  
accounting practice 会计惯例 AjK'P<:/  
accounting principle 会计准则 P-VK=Y1q  
accounting record 会计记录 969*mcq'  
accounting report 会计报告 :'!,L0I|t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PK5xnT:  
Accounting Society of China 中国会计学会 w7]@QTC  
accounting statement 会计报表 BXVmt!S5F  
accounting system 会计制度；会计系统 D`LcL|nmH  
accounting transaction 会计事项；帐务交易 2mbZ6'p {  
accounting treatment 会计处理 4*_9Gl
 
accounting year 会计年度 M yr [  
accretion 增值；添加 =LS?:Mhm  
accrual 应计项目；应累算数目 jyf[O -  
accrual basis 应计制；权责发生制 -Vk+zEht  
accrual basis accounting 应计制会计；权责发生制会计 nqt;Ge M  
accrue 应累算；应计 &V[m{.  
accrued benefit 应累算利益 2*5Z| 3aX  
accrued charges 应计费用 ~w'M8(  
accrued cumulative preference share dividend 应累算的累积优先股股息 |b52JF ",  
accrued expenses 应累算费用 `X
nu("w)  
accrued interest payable 应付利息；应计未付利息 [C)-=.Xx)j  
accrued interest receivable 应收利息；应计未收利息 Be+vC=\K  
accrued right 累算权益 d:6?miMH]t  
accruing profit 应累算的利润 xGJ{_M  
accumulated fiscal reserve 累积财政储备 o64&BpCK  
accumulated profit 累积利润；滚存溢利 70l"[Y  
accumulated reserve 累积储备 &CFHH"OsT  
accumulation of surplus income 累积收益盈余 h\b]>q@  
acquired assets 既得资产 B]q &?~  
acquisition 收购；购置；取得 Ym5q#f)|  
acquisition cost 购置成本 { D1.
  
acquisition expenses 购置费用 `
IiAtS  
acquisition of 100% interest 收购全部股权 _YY:}'+  
acquisition of control 取得控制权 GH![rK  
acquisition of fixed assets 购置固定资产 b:Dr_|  
acquisition of shell “买壳” )W~w72j-  
acquisition price 收购价 ` a5$VV%J  
act of God 天灾 !L+*.k:  
acting partner 执事合伙人 "*WzoRA={  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =m=`|Bn  
active partner 积极参与的合伙人 !12W(4S5  
active trading 交投活跃
52BlFBNV  
actual circulation 实际流通 2Tt@2h_L  
actual cost 实际成本 }| _uqvin  
actual expenditure 实际开支；实际支出 o-B9r+N  
actual income 实际入息；实际收入；实际收益 P7(+{d{  
actual market 现货市场 JG
p~A#H&  
actual price 现货价；实际价格 %zyO}  
actual profit 实际利润 _* ]~MQ=  
actual quotation 实盘；实际价位；实际报价 n3-u.Fb  
actual year basis 按实际年度计算 Hm4:m$=p4  
actuals 实货 +s c|PB  
actuarial investigation 精算调查 (CS"s+y1  
actuarial principle 精算原则 &""~Pn
8  
actuarial report 精算师报告 _K>cB<+d  
Actuarial Society of Hong Kong 香港精算学会 K>9]I97g'  
actuarial valuation 精算师估值 7M<Ae D%  
actuary 精算师 xCD|UC46?X  
ad referendum agreement 暂定协议；有待覆核的协定 [XjJsk,  
ad valorem duty 从价税；按值征税 l.?R
7f  
ad valorem duty system 从价税制 MVK='  
ad valorem fee 从价费 el39HB$  
ad valorem tariff 从价关税 dy;Ue5  
additional allowance 额外免税额 iTi<X
|X  
additional amount for unexpired risk 未过期风险的额外款额 `9Zoq=/  
additional assessable profit 补加应评税利润 a0Cf.[L  
additional assessment 补加评税 cOthq87:  
additional commitment 额外承担 6$w)"Rq  
additional commitment vote 额外承担拨款 oorit  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -kxNJ G
c?  
additional dependent parent allowance 供养父母额外免税额 qdrk.~_  
additional provision 额外拨款 MRiQaUg2  
additional stamp duty 附加印花税 mF[w-<:.d  
additional tax 补加税罚款；补加税款 ScYw3i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f2B?Zn  
adjudged bankrupt 被裁定破产 G*ZHLLO4S\  
adjudicated bankrupt 裁定破产人 &F*s.gL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B@` 87  
adjudication of bankruptcy 裁定破产；宣告破产 at${^,&  
adjudication of insolvency 裁定无力偿还债务 z@^[.  
adjusted actual 经调整的实数；调整后的实数 meT~b  
adjusted current assets 经调整的流动资产；调整后的流动资产 mdR:XuRD"t  
adjusted figure 经调整的数字；调整后的数额 |S|0'C*  
adjusted liabilities 经调整的负债；调整后的负债 ~xpU<Pd*  
adjusted loss 经调整的亏损；调整后的亏损 hV])\t=yf  
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 =O1N*'
e  
adjusted profit 经调整的利润；调整后的利润 ngj=w;7~+  
adjusted surplus 经调整的盈余额；调整后的盈余额 I4ZL+a  
adjusted value 经调整的价值；调整后的价值 Mb=vIk{Bf  
adjustment 调整；修订；理算〔保险〕 n;)!N  
adjustment centre 调剂中心 snOd 3Bw  
adjustment lag 调整过程的时间差距；调整时差 v-J*PB.0p  
adjustment mechanism 调整机制 So\(]S  
adjustment of loss 亏损调整 9%j_"+<c  
adjustment process 调整过程；调整程序 N&U=5c`Q'  
adjustment range 调整幅度 i)g=Lew  
administered exchange rate 受管制汇率 2@@OjeANsX  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 LX'.up11X5  
administration expenses 行政费用 *g]q
~\b/;  
administration fee 手续费；行政费 z;@;jQ7  
administration in bankruptcy 破产管理 iXK.QktHw  
administration order 遗产管理令 ilEWxr;,  
administrator 管理人；遗产管理人 s\,F6c  
administrator of the estate 遗产管理人 qP6]}Aj]  
admission of debt 债项承认书 a H'iW)  
admission of proof 接纳债权证明 QpwOrxI}
 
advance 放贷款项；垫付款项；预支款项；预付款项 6uW?xB9  
advance account 暂支帐目；预付款帐户 ,J"6(nk  
advance compensation 预付补偿金 ;aj
CnSmR  
advance from shareholder 股东垫款 '{p/F $  
advance pending reimbursement 预支以待日后付还
la>:%SD  
advanced economy 先进经济体系 ;BUJ5  
advancement 预付；预付财产 }20 Q`?  
advances warrant 垫款令 Uc%(#I]Mi  
advancing 贷出 H%> E6rVB  
adverse balance 逆差 G1z[v3T  
adverse exchange 逆汇 $Mm=5K%  
advertisement addressed to shareholders 在报章刊登的致股东通告 (wU<Kpt?J  
advice for collection 托收通知书 B>*zQb2:  
advice of drawing 提款通知书；汇票通知书 "<H.F87Z)  
advice of payment 付款通知 %eB0)'  
Advisory Committee [Securities and Futures Commission] y{+$B Y$_  
谘询委员会〔证券及期货事务监察委员会〕 :2iNw>z1  
Advisory Committee on Diversification 经济多元化谘询委员会 ,3&XV%1  
affidavit 誓章；遗产申报誓章 X@|'#%  
affidavit of no receipt 述明无收款的誓章 &[$qA  
affiliate 联号；联营公司；附属公司 eRc+.m[  
affiliated company 附属公司；联号；联营公司 IL`X}=L_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 G?CaCleG  
affordability 负担能力 :0x,%V74_!  
African Development Bank [AfDB] 非洲开发银行 e3,TY.,Ay  
after-acquired property 事后取得的财产 -U~]Bugvh  
after-hours dealing 市后交易 xDv$z.=Y  
after-tax profit 税后盈利；税后利润；税后溢利 i"Hec9Ri  
agency agreement 代理协议 [74HUw>  
agency expenses 代理机构的开支 c""*Ng*T  
agency fee 代理费 5wYYYo=  
Agency Law 《代理法》 =/Pmi_  
agent 代理人；承销人 v=e`e68U~  
agent of company 公司代理人 mI
gc)"  
agent's fee 代理人费；经纪费 +>h}Uz  
aggregate 总计；总数；总体数字 B/.+&AJw  
aggregate amount 总款额；总额 *F0O*n*7W  
aggregate assets and liabilities 总体资产与负债 EjW3_ %  
aggregate at constant price 按固定价格计算的总体数字 ~sT/t1Rp  
aggregate demand 总需求 &NZl_7PL  
aggregate gross position 总持仓量 =(:{>tO_"  
aggregate limit 总限额 0YK`wuZGS  
aggregate of salaries tax 合计薪俸税 =NLsT.aa  
aggregate performance 总体表现；总体业绩 gcDo o2RE  
aggregate supply 总体供应 nf=*KS\v  
aggregate surplus 总盈余 a3D''Ra  
aggregate total 整体总额 %Z9&zmO  
aggregate value 总值；合计价值 .'N:]G@!  
aggregated basis 合计基准 {\z&`yD@  
aggregated net chargeable income 合计应课税入息实额 |C}n]{*|  
aggregation 合并计算；合计；总和 &HBqweI  
aggregation of incomes of husband and wife 夫妇入息合并计算 5SPhdpIg@[  
aggregation of property 财产的总和 I
,;@\  
agio 差价；贴水 q-kMqnQ  
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》 .XDY1~w0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QP/%+[E.  
《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》 FN jT?*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @a-u_|3q
 
《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》 hbl%<ItI49  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zY_xJ"/9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 YuufgPE*H  
agreement for a settlement 授产协议 ,{DZvif   
agreement for assignment 转让协议 ${I$@qq83  
agreement for sale 售卖协议；买卖协议 !_EL{/ko  
agreement for sale and purchase 买卖协议 5@l[!Jl0k  
agreement for the payment of interest 支付利息协议 xS.Rpx/8  
agreement for the repayment of money 还款协议 l{q$[/J~)  
agreement of reinsurance 再保险协议 dQP7CP  
Agricultural Bank of China 中国农业银行 %B9iby8)1  
air passenger departure tax 飞机乘客离境税 GjTj..G/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Zx$q,Zo<  
airport tax 机场税 @;>i3?  
alcohol duty 酒精税 ]j.=zQP?'  
alienation 让与；让渡；转让 "
>pW:apl%  
alimony 生活费；赡养费 fzcPi9+  
All Ordinaries Index [AOI] 所有普通股指数 r*$$82s  
all risks 全险；综合险 xX;@ BS  
All Sales Record for Stock Market 《股票市场成交报告》 P(iZGOKUs=  
Allied Capital Resources Limited 新联财务有限公司 CbPCj.MH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~9#x/EG/  
allocation letter 拨款信件 5gP<+S#>T  
allocation of fund 分配款项；预留款项 X( Q*(_  
allocation of profit 利润分配；溢利分配 zx)^!dEMM  
allocation warrant 拨款令 [t)omPy<c  
allotment 分配；配股 W5'07N^  
allotment notice 股份配售通知；配股通知 iV+'p->/  
allotment of shares 股份分配 RSL%<  
allowable 可获宽免；免税的 $BIQ#T>qK  
allowable business loss 可扣除的营业亏损 W?+U%bIZ9  
allowable expenses 可扣税的支出 ?t;>]Wo;  
allowance 免税额；津贴；备抵；准备金 g7*"*%v 2  
allowance for debts 债项的免税额 F\pw0^K;N  
allowance for depreciation by wear and tear 耗损折旧免税额 >R|*FYam  
allowance for funeral expenses 殡殓费的免税额 si`{>e~`6P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @q=l H *=  
allowance for repairs and outgoings 修葺及支出方面的免税额 WY=RJe2  
allowance to debtor 给债务人的津贴 W40GW  
alteration of capital 资本更改 {8L)Fw  
alternate trustee 候补受托人 t:A,p
T3  
amalgamation 合并 00DWXGt20o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 agQ5%t#  
ambit of charges 征税范围；收费范围 1-z*'Ghys  
amended valuation 经修订的估值 xL.T}f~y2>  
American Commodities Exchange 美国商品交易所 NpmPm1Ix .  
American Express Bank Limited 美国运通银行 e[`E-br^  
American Stock Exchange 美国证券交易所 &uLxAw  
amortization 摊销 !AR$JUnX  
amount due from banks 存放银行同业的款项 6Mpbmfr  
amount due from banks abroad 存放海外银行同业的款项 r 5$(  
amount due from holding companies 控股公司欠款 B_f0-nKP  
amount due from local banks 存放本港银行同业的款项 m>po+7"b  
amount due to banks 银行同业的存款 9ICC2%j|  
amount due to banks abroad 海外银行同业的存款 iz|mJUx  
amount due to holding companies 控股公司存款 Z=;+) #,  
amount due to local banks 本港银行同业的存款 |.bp  
amount due to outport banks 外埠银行同业的存款 TmN}TMhZ  
amount for note issue 发行纸币的款额 >{DHW1kF?  
amount of bond 担保契据的款额 fVR:m`'Iq_  
amount of consideration 代价款额 eiLtZQ  
amount of contribution 供款数额 $}[Tj0+:  
amount of indebtedness 负债款额 P1PP#>E-2  
amount of principal of the loan 贷款本金额 &&1q@m,cP  
amount of rates chargeable 应征差饷数额 [\9
WqHs  
amount of share capital 股本额 E\M{/.4 4  
amount of sums assured 承保款额
` eB-C//  
amount of variation 变动幅度 1[k~*QS  
amount of vote 拨款数额 mwuFXu/  
amount payable 应付款额 )9,*s!)9  
amount receivable 应收款额 2>{_O?UN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MSEBvZ-  
analysis 分析 +mBJvrI  
ancillary risk 附属风险 5io7!%  
annual account 周年帐目；周年帐目报表；年度决算；年结 q.(p.uD  
annual accounting date 年结日期 >40B Fxc  
annual allowance 每年免税额；年积金；年度津贴；年津 uO$ujbWZ  
annual balance 年度余额 gbc^Lb  
annual disposable income 每年可动用收入 \!UNale  
annual estimates 周年预算 S"|sD|xOb  
annual fee 年费 M/U$x /3K  
annual general meeting 周年大会 ivdw1g|)h  
annual growth rate 年增率；每年增长率 y$)gj4k/D  
annual long-term supplement 长期个案每年补助金 Q9K+k*?{N  
annual pensionable emolument 可供计算退休金的年薪 Isq3YY  
annual report 年报 9Ao0$|@b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l<<G".?  
annual return 周年报表；周年申报表；每年报税表格 1B3,lYBM  
Annual Return Rules 《周年报表规则》 mB(*)PwZ  
annual review of consumer prices 每年消费物价回顾 B0c}5V  
annual roll-forward basis 逐年延展方式 '-#6;_ i<  
annual salary 年薪 .?SClTqg  
annual statement 年度报表；年度决算表 }?P~qJ|1  
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 t\2myR3  
annuitant 年金受益人 YY
I  
annuity 年金 -X@;"0v  
annuity contract 年金合约 oeXNb4; 4  
annuity on human life 人寿年金 >J=x";,D|~  
antecedent debt 先前的债项 (PYUfiOf  
ante-dated cheque 倒填日期支票 LvpHR#K)F5  
anticipated expenditure 预期开支 =J8)Z'Jr  
anticipated net profit 预期纯利 .}fc*2.'  
anticipated revenue 预期收入 ;{|a~e?Y  
anti-inflation measure 反通货膨胀措施 @C=, >+D  
anti-inflationary stance 反通货膨胀立场 *8p\.za1  
apparent deficit 表面赤字 M3Kpp_d_!  
apparent financial solvency 表面偿债能力 IidZ
-Il  
apparent partner 表面合伙人 l,/q#)5[  
application for personal assessment 个人入息课税申请书 $8&HpX#h$  
application of fund 资金应用 rL URP2~  
application to release as liquidator and to destruct the books of accounts and documents y? [*qnPj  
申请免除清盘人职务及毁灭帐簿与文件 F~d !Ub$>  
appointed actuary 委任精算师 Zn3iLAPBX  
appointed auditor 委任核数师；委任审计师 +N[dYm  
appointed trustee 委任的受托人 bcpH|}[F)  
appointer 委任人 ?xf59mY7  
apportioned pro rata 按比例分摊 yZ&By?.0  
apportionment 分配；分摊 [
hj|8)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w8%yX$<  
apportionment formula 分摊方程式 F *; +-e  
apportionment of estate duty 遗产税的分摊 '$)
Wp_  
appraisal 估价；评估 mxHNK4/  
appreciable growth 可观增长 
_}]o~  
appreciable impact 显着影响 6,G^iv6H  
appreciable increase 可观增长 5q]
u:  
appreciation 增值；升值 e:[Kp6J  
appreciation against other currencies 相对其他货币升值 hk ./
G'E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )ymF:]QC  
appreciation tax 增值税 *DkA$Eu3u  
appropriation 拨款；拨用；拨付 ,WOF)
  
appropriation account 拨款帐目 Oe9
{`~  
Appropriation Bill 拨款法案 0jv9N6IM  
appropriation-in-aid system 补助拨款办法 d$rJW m5H  
approved assets 核准资产 KHr8\qLH  
approved basket stock 认可一篮子证券 1jmhh!,  
approved budget 核准预算 *Oz
5I  
approved charitable donation 认可慈善捐款 | 7>1)  
approved charitable institution 认可慈善机构 (p} N9n$  
approved currency 核准货币；认可货币 r"fu{4aX  
approved estimates 核准预算 va8:QHdU  
approved estimates of expenditure 核准开支预算 .WL507*"Ce  
approved overseas insurer 核准海外保险人 w& RpQcV  
approved overseas trust company 核准海外信托公司 BHj]w*Ov  
approved pooled investment fund 核准汇集投资基金 F__>`Dol  
approved provident fund scheme 认可公积金计划 mS~3QV  
approved provision 核准拨款 `M
>{43dj  
approved redeemable share 核准可赎回股份 H@IX$+;z  
approved regional stock 认可地区性证券 n
2#uH  
approved retirement scheme 认可退休金计划 cb%w,yXw  
approved subordinated loan 核准附属贷款 q){]fp.,@  
arbitrage 套戥；套汇；套利 B_cn[?M  
arbitrageur 套戥者；套汇者 W&06~dI1!  
arbitrary amount 临时款项 
8Z3+S)6  
arrangement 措施；安排；协定 y8+?:=N.  
arrears 欠款 ?5mVC]W?]  
arrears of pay 欠付薪酬 =X&h5;x'  
arrears of revenue 逾期未收税款；逾期未收的帐项 V2/+SvB2  
articles of association 组织章程；组织细则；组织章程细则 6lT'%ho}B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N83RsL "}_  
ascertainment of profit 确定利润 :o}7C%Q8  
"Asia Clear" “亚洲结算系统” x6DH0*[.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =hl-c  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <i`EP/
x  
Asian Development Fund [ADF] 亚洲发展基金 bf;IJ|v^  
Asian dollar bond 亚洲美元债券 62(WZX%b  
Asian dollar market 亚洲美元市场 |P?8<8p  
Asian dollar rate 亚洲美元利率 wuYo@DDU#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q/OraPAB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [F/xU  
asked price 沽盘；喊价；索价；卖方报价 9:~,TH  
assessable income 应评税入息 $E7yJ|p{
 
assessable loss 应评税亏损 N_0&3PUSM  
assessable profit 应评税利润 95]%j\  
assessable value 应评税值 ^|sxbP  
assessed profit 估定利润 q=nMZVVlF(  
assessed value 经评估价值 E#ys-t 42  
assessment 评税；评定；估价；评税单 Z<,gSut'Y  
assessment number 评税编号；估价编号 B8s|VI  
assessment of additional tax 补加税评税 Olxb`x  
assessment of performance 业绩评估；实绩评价 =
m/2)R{  
Assessor 评税主任 e9B,  
asset price bubbles 资产价格泡沫 L<QDC   
asset-backed securities 具资产保证的证券 Y"l!3^  
assets accretion 资产增值 _)Qt,$  
assets and liabilities 资产与负债 bfpW^y  
assets betterment statement 资产递增表；资产改进表 xBw"RCBz^  
assets lending 实物放款；有抵押贷款 *Mp<4B  
assets of the company passing on the death 死者去世时转移的公司资产 U'lmQrF!  
assets pledged as security for liabilities 用作负债抵押的资产 B!tte)  
assets portfolio 资产投资组合 p>}N9v;Bo  
assets price 资产价格 gwqK`ww  
assets quality 资产质素 O_iX1@SW  
assets realization 资产变现 Y#t"..mc'  
assets refinancing arrangement 资产再集资安排 =kc{Q@Dk  
assets securitization 资产证券化 t3s}U@(C  
assets situated outside Hong Kong 在香港以外地方的资产 y mE`V  
assets stripping 削减资产；拆卖资产 #&8Opo(  
assets value 资产值 9MYt4  
assignee 承让人 3p4bOT5  
assignment 转让；转让书；转让契 b5)>h  
assignment of interest 权益转让 3o^V$N.  
assignment of letters patent and trade mark 专利证书及商标转让 57MoO  
assignment of property 物业转让；物业转让书 \U-5&,fP  
assignment right 转让权 7I44BC*R~  
assignor 转让人 E Fv+[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 eqf~5/Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /gdo~  
associate member 附属会员 $OhL 95}7  
associated body corporate 相联法人团体 <%Rr-,  
associated company 相联公司；联属公司 uBMNkN8  
associated corporation 相联法团 cXCczqabv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v*^2[pf  
公认会计师公会〔英国〕 =& lYv  
Association of Futures Exchange Brokers 香港期货经纪协会 w6yeX<!ll  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 hWW<]qzA,  
association of underwriters 承保人组织 'Qfy+_0  
assumption of control 接管 y(zU:.  
assurance 担保；保险；转易；转易书 dk]ro~ [  
assurance of interest 权益的转易 Lul?@>T  
at 19XX price 按一九ＸＸ年价格计算 VN".NEL  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^}[ N4  
at a premium 按溢价计算；按升水价格计算 jXDo!a|4y  
at call 通知付款；按通知 2bC%P})m  
at constant market price 按固定市价计算 PJ.jgN(r  
at constant price 按固定价格计算 pxC5
a i  
at cost 按成本计算 f 0#V^[%Q  
at current market price 按当时市价计算；按现时市价计算 ^R$dG[Qf  
at current price 按当时价格计算；按现时价格计算 DtN6.9H2`  
at factor cost 按要素成本计算；按生产要素成本计算 h ,n!x:zy@  
at money-of-the-day price 按付款当日价格计算 zF$wz1 %  
at or better 按指定或较佳价位〔买卖指令〕 1e+?O7/  
at par 按面值计算；平价 1&As:kv5I  
at sight 见票即付 3//v{ce1]  
at the close 按收市盘 N}h%8\  
at the opening 按开市盘 K;ML'  
attestation 见证；见证条款 P3|<K-dFAK  
at-the-money option 平价期权 +]zP $5_e  
attorney 受权人；受托代表人 CKur$$B  
attornment 新拥有人承认书 O^$Zz<  
attributable profit 可归属利润 m{y
ON&y  
attributable share value 可归属股份价值 syfR5wc  
Auckland Stock Exchange 奥克兰证券交易所 od fu7P_  
auction 拍卖 NEH$&%OV?  
auctioneer 拍卖商 y$"L`*W  
audit 审计；核数 N{yZk"fq:6  
Audit Commission 审计署 qprOxP r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8UcT?Zp  
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〕 |Wgab5D>V  
audit review 帐目审查 ?C{N0?[P-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 KAzRFX),  
audited account 审计帐目；经审计的帐目 iau&k`b`  
audited annual account 经审计的周年帐目 ]]ZBG<#  
audited balance sheet 经审计的资产负债表 5~F0'tb|}  
auditor 核数师；核数主任；审计师 !R@4tSu  
auditor's certificate 核数师证明书；审计师证明书 f*~fslY,o  
auditor's report 核数师报告；审计师报告 Ye6O!,R  
Aussie bond 澳元债券 G<
eJ0S  
austerity budget 紧缩预算 a+i+#*8wm  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `!8Z"xD  
Australia All Ordinaries Index 澳洲所有普通股票指数 mx4*zj  
Australian Dollar [AUD] 澳元 <i6MbCB  
Australian Options Market 澳大利亚期权市场 19t*THgq  
Australian Securities Commission 澳洲证券事务监察委员会 c%!wKoD  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |{K:.x#^  
Australian Stock Exchange 澳大利亚证券交易所 8gxLL59
 
Austrian Schilling [ATS] 奥地利先令 q}i87a;m  
authentication 认证；鉴证 y^rg%RV  
authority to purchase 委托购买证；委购书 #*/h
*GNMs  
authorization 认可；核准；授权；授权书 Z#O3s:`  
authorization by direction 指示授权 _JDr?Kg  
authorization by instruction 指令授权 PsnU5f)`  
authorization by warrant 令状授权 C=cTj7Ub  
authorization of unit trust 单位信托的认可 wp*1HnWj8Y  
authorized agent 指定代理人 ( -@>  
authorized capital 法定资本 do,X{\  
authorized clerk 出市员 J5T#}!f  
authorized dealer 认可交易商 %R>S"  
authorized financial institution 认可财务机构 (ce NVo&  
authorized fund 认可基金 zJ`(LnV  
authorized fund house 获授权的基金公司；认可基金公司 xW4+)F5P(  
authorized institution 认可机构 sCl,]g0{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 IycxRig  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,gc#N  
authorized insurer 获授权保险人；获认可承保人 cg%CYV)  
authorized investment 特准投资项目 W
U\bJ}  
authorized person 获授权人
W|e>  
authorized representative 获授权代表 ($
W 5fbu  
authorized share capital 法定股本 gEsR-A!m  
automated quotation system 自动报价系统 j[cjQ]>~'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gi>_>zStv  
自动交易系统〔香港期货交易所有限公司〕 aO%FQ)BT  
automatic adjustment mechanism 自动调整机制 V1`|j  
automatic adjustment system 自动调整系统 sQs5z~#51*  
Automatic Clearing House 自动票据交换所 X%CPz.G  
automatic exchange rates accumulation system 自动化汇率累集系统 L#Y;a 5b  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |hM)e*"  
automatic teller machine [ATM] 自动柜员机 ={'($t%|T  
autopay 自动转帐 UGt7iT<`8  
available assets 可用资产 !?/bK[ P,  
available fiscal reserve 现存财政储备 Uzn|)OfWP  
available profit 可用利润 QO/7p]$_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \[EWxu  
average 平均；平均数；海损 auW]rwY  
average basic salary 平均基本薪金 O$/swwB!  
average consumer expenditure 平均消费开支；一般消费开支 I+t38un%  
average cost 平均成本 T}[vfIJD  
average cost of land production 增辟土地平均成本 C>dJ:.K%H  
average daily turnover 平均每日成交额 E5{)d~q  
average daily wage rate 平均每日工资率 z]AS@}wWqg  
average expenditure pattern 平均开支模式 @\8gzvkt  
average growth rate 平均增长率 A#: c  
average net fixed assets 固定资产平均净值 mU$7_7V~  
average of relatives 相对价格平均数 vKC&Qi ;  
average price 平均价格 HPKyAcS\  
average propensity to consume 平均消费倾向；一般消费倾向 vq7%SEkES  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7F:;3c  
average rate 平均率 -%l,Zd9  
average revenue 平均收入；平均收益 `&zobbwq  
average stock 平均库存；平均存货 1I_q3{  
average yearly rent 平均年租 s[4!R&b  
avoidance of double taxation 避免双重课税 63Yu05'  
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 G5J ZB7C  
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