一些有用的会计术语(也不知道发的地方对不对)A

A: <=!|U0YV  
A share Ａ股；甲类股份 =`BPGfCb  
abatement of tax 减税；减扣免税额 4 {3< `  
ABN AMRO Bank N.V. 荷兰银行 8*yky  
above-the-line expenditure 线上项目支出；经常预算支出 tsqWnz=)  
above-the-line receipt 线上项目收入；经常预算收入 R{Qvpd$y  
ABSA Asia Limited 南非联合亚洲有限公司 ogKd}qTov  
absolute change 绝对数值变更 WevXQ-eKm  
absolute expenditure 实际开支 %Z6\W; (n  
absolute guideline figure 绝对准则数字 Zl`sY5{1  
absolute interest 绝对权益 N`i`[ f  
absolute order of discharge 绝对破产解除令 %c,CfhEV%&  
absolute profit margin 绝对利润幅度 55|.MXzq  
absolute value 实值；绝对值 7!E7XP6,~>  
absolutely vested interest 绝对既得权益 E 5bo60z  
absorbed cost 已吸收成本；已分摊成本 Z~Z+Yt;,9a  
absorption 吸收；分摊；合并 `_H^k!^  
absorption rate 吸收率；摊配率；分摊率 _<G%  
ACB Finance Limited 亚洲商业财务有限公司 Y@M l}43  
acceptable form of reciprocity 合理的互惠条件 rlVo}kc7:  
acceptable rate 适当利率；适当汇率 i"C?6R
 
acceptance agreement 承兑协议 Ol. rjz9  
acceptance for honour 参加承兑 de?lO;8  
acceptor 承兑人；接受人；受票人 <\S j5  
acceptor for honour 参加承兑人 z[ N_3n  
accident insurance 意外保险 ZE>!]#,  
Accident Insurance Association of Hong Kong 香港意外保险公会 f@= lK?Pfh  
accident insurance scheme 意外保险计划 (Qys`D   
accident year basis 意外年度基准 }X*.Vv A  
accommodation 通融；贷款 )VCRbz"[g  
accommodation bill 通融票据；空头票据 H(Q|qckj  
accommodation party 汇票代发人 w*s#=]6
 
account balance 帐户余额；帐户结余 #pw=HHq*(  
account book 帐簿 (-rw]=Qu  
account collected in advance 预收款项 -}2e+DyAy  
account current book 往来帐簿 * E3 c--  
account of after-acquired property 事后取得的财产报告 K=C).5=U  
account of defaulter 拖欠帐目 z@S39Xp==  
account payable 应付帐款 j{a3AEmps  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 iVGc\6+'  
account receivable 应收帐款 *Ad7GG1/u  
account receivable report 应收帐款报表 8q&*tpE  
account statement 结单；帐单；会计财务报表 C]+T5W\"<B  
account title 帐户名称；会计科目 yD9<-B<)  
accountant's report 会计师报告 P&@[ j0  
Accountant's Report Rules 会计师报告规则 ewcgg  
accounting and auditing procedure 会计与审计程序；会计与核数程序 kaj6C_k|  
Accounting Arrangements 《会计安排》 ';bovh@*  
accounting basis 会计基础 ZM%z"hO9R  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,0Y5O?pu\  
Accounting Circular 《会计通告》 4?^t=7N  
accounting class 会计类别 F DCHB~D  
accounting date 记帐日期；会计结算日期 c;e2= A  
accounting for money 款项核算 Bswd20(w  
Accounting Officer 会计主任 J]|lCwF  
accounting period 会计报告期；会计期 \dag~b<  
accounting policy 会计政策；会计方针 <\cH9D`dE  
accounting practice 会计惯例 Z"fnjH
 
accounting principle 会计准则 2x*C1   
accounting record 会计记录 MO$dim>  
accounting report 会计报告 r?=7#/]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ly]n2RK  
Accounting Society of China 中国会计学会 ~|~j
01#  
accounting statement 会计报表 8oj-5|ct  
accounting system 会计制度；会计系统 H-,RzL/  
accounting transaction 会计事项；帐务交易 ){oVVLs  
accounting treatment 会计处理 W}5H'D  
accounting year 会计年度 _(8HK  
accretion 增值；添加 h7S&tW GU  
accrual 应计项目；应累算数目 wB;'+d&  
accrual basis 应计制；权责发生制 q:1_D>  
accrual basis accounting 应计制会计；权责发生制会计 z!I(B^)BkT  
accrue 应累算；应计 5Y8/ZW~D0  
accrued benefit 应累算利益 R]Q4+  
accrued charges 应计费用 5PQs1B  
accrued cumulative preference share dividend 应累算的累积优先股股息 =Jx,.|Bf  
accrued expenses 应累算费用 E*Q><UU  
accrued interest payable 应付利息；应计未付利息 zoV-@<Eh  
accrued interest receivable 应收利息；应计未收利息 L.xzI-I@D  
accrued right 累算权益 SAEr$F^  
accruing profit 应累算的利润 &n:F])`2  
accumulated fiscal reserve 累积财政储备 SdfrLdi}Y  
accumulated profit 累积利润；滚存溢利 ]{[VTjC7rY  
accumulated reserve 累积储备 Z<#beT6
 
accumulation of surplus income 累积收益盈余 .#b!#  
acquired assets 既得资产 $bU|'}QR  
acquisition 收购；购置；取得 t'EH_U  
acquisition cost 购置成本 \8!&XcA  
acquisition expenses 购置费用 [lC*|4t&  
acquisition of 100% interest 收购全部股权 iM Xl}3
 
acquisition of control 取得控制权 nV0"q|0K;  
acquisition of fixed assets 购置固定资产 {Z_Pry$6  
acquisition of shell “买壳” I/s?]v  
acquisition price 收购价 /.\$%bua  
act of God 天灾 66%#$WH#  
acting partner 执事合伙人  F%6`D  
active market 买卖活跃的市场；交投畅旺的市场；旺市 imtW[y+4  
active partner 积极参与的合伙人 |^m
l|cb  
active trading 交投活跃 zSYWNmj&  
actual circulation 实际流通 iD|"}}01  
actual cost 实际成本 PaEsz$mgy  
actual expenditure 实际开支；实际支出 t _Q/v
 
actual income 实际入息；实际收入；实际收益 x=qACoq  
actual market 现货市场 jBEt!Azur  
actual price 现货价；实际价格 XRI1/2YA  
actual profit 实际利润 kl|KFdA;  
actual quotation 实盘；实际价位；实际报价 V\kf6E  
actual year basis 按实际年度计算 -NVk>ENL4  
actuals 实货 y)v'0q  
actuarial investigation 精算调查 h@z(yB j:0  
actuarial principle 精算原则 U"xI1fg%b  
actuarial report 精算师报告 Z8=4cWI~;  
Actuarial Society of Hong Kong 香港精算学会 [j5^Zb&0  
actuarial valuation 精算师估值 V&_5q`L  
actuary 精算师 kvdzD6T 9  
ad referendum agreement 暂定协议；有待覆核的协定 0rT-8iJp4P  
ad valorem duty 从价税；按值征税 flLC\  
ad valorem duty system 从价税制 J680|\ER  
ad valorem fee 从价费 cmu5KeH  
ad valorem tariff 从价关税 Fa9]!bW  
additional allowance 额外免税额 UJ)\E ^Hp  
additional amount for unexpired risk 未过期风险的额外款额 t9PS5O ;  
additional assessable profit 补加应评税利润 ?#\?&uFJ}  
additional assessment 补加评税 SF;;4og  
additional commitment 额外承担 S&V5zB""n  
additional commitment vote 额外承担拨款 oj<.axA,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eR8qO"%2:  
additional dependent parent allowance 供养父母额外免税额 ;sa
-Bh=j^  
additional provision 额外拨款 COj50t/  
additional stamp duty 附加印花税 "0g1'az}  
additional tax 补加税罚款；补加税款 &K`[SX=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $xS `i-|  
adjudged bankrupt 被裁定破产 Vd|5JA}<"  
adjudicated bankrupt 裁定破产人 X63DBF4A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >U9!KB  
adjudication of bankruptcy 裁定破产；宣告破产 LIVVb"V|,  
adjudication of insolvency 裁定无力偿还债务 /PIU@$DV  
adjusted actual 经调整的实数；调整后的实数 A"C%.InZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 :f^O!^N  
adjusted figure 经调整的数字；调整后的数额 1`m ~c  
adjusted liabilities 经调整的负债；调整后的负债 yaA9*k  
adjusted loss 经调整的亏损；调整后的亏损 5in6Y5ckj  
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 wLU w'Ai  
adjusted profit 经调整的利润；调整后的利润 ^<<( }3  
adjusted surplus 经调整的盈余额；调整后的盈余额 5gV8=Ml"V  
adjusted value 经调整的价值；调整后的价值 ag?@5q3J}  
adjustment 调整；修订；理算〔保险〕 L"tj DAV  
adjustment centre 调剂中心 {:Z#8dGe  
adjustment lag 调整过程的时间差距；调整时差 S
]1+tj  
adjustment mechanism 调整机制 [8SW0wsk  
adjustment of loss 亏损调整 cCU'~  
adjustment process 调整过程；调整程序 OR( )D~:n  
adjustment range 调整幅度 }<&g1x'pa  
administered exchange rate 受管制汇率 Qkk~{OuC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 '8k\a{t_z  
administration expenses 行政费用 (1(3:)@S6  
administration fee 手续费；行政费 Os8]iNvW\  
administration in bankruptcy 破产管理 8R:H{)o~s}  
administration order 遗产管理令 r#]gAG4t\  
administrator 管理人；遗产管理人 uHQJ&
  
administrator of the estate 遗产管理人 42Vy#t/HC  
admission of debt 债项承认书 *s?&)][  
admission of proof 接纳债权证明 8{JTR|yB  
advance 放贷款项；垫付款项；预支款项；预付款项 : Ot\l  
advance account 暂支帐目；预付款帐户 h.4;-&
 
advance compensation 预付补偿金 oRy?Dx+H  
advance from shareholder 股东垫款 & HphE2 h  
advance pending reimbursement 预支以待日后付还 dlK#V)  
advanced economy 先进经济体系 %o#D"  
advancement 预付；预付财产 X\ \\RCp  
advances warrant 垫款令 N(}7
M~m>  
advancing 贷出 &N*S   
adverse balance 逆差 ~?-U J^#  
adverse exchange 逆汇 {*t'h?b  
advertisement addressed to shareholders 在报章刊登的致股东通告 Fm,A<+l@u  
advice for collection 托收通知书 h:#  
advice of drawing 提款通知书；汇票通知书 .rG Rdb  
advice of payment 付款通知 Ua V9T:)x  
Advisory Committee [Securities and Futures Commission] Nf0b?jn-  
谘询委员会〔证券及期货事务监察委员会〕 /n?5J`6  
Advisory Committee on Diversification 经济多元化谘询委员会 **-%5~  
affidavit 誓章；遗产申报誓章 ?$;_a%v6  
affidavit of no receipt 述明无收款的誓章 cGsxfwD  
affiliate 联号；联营公司；附属公司 6l [TQ  
affiliated company 附属公司；联号；联营公司 lbT<HWzNH  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %MbjKw  
affordability 负担能力 :'Imz  
African Development Bank [AfDB] 非洲开发银行 D}cq_|mmn[  
after-acquired property 事后取得的财产 G5=(3V%  
after-hours dealing 市后交易 1(hgSf1WH  
after-tax profit 税后盈利；税后利润；税后溢利 qJ"dkT*  
agency agreement 代理协议 9qwVBu ;  
agency expenses 代理机构的开支 -1S+fUkiK/  
agency fee 代理费 wXXv0OzK  
Agency Law 《代理法》 Xj+1]KRN  
agent 代理人；承销人 |mk$W$h  
agent of company 公司代理人 j=dHgnVvj  
agent's fee 代理人费；经纪费 $./JA)`  
aggregate 总计；总数；总体数字 )J~Qx-jG  
aggregate amount 总款额；总额 I^M3>}p  
aggregate assets and liabilities 总体资产与负债 x gaN0!  
aggregate at constant price 按固定价格计算的总体数字 =#T6,[5  
aggregate demand 总需求 5[X^1
 
aggregate gross position 总持仓量 ;5"r)F+P  
aggregate limit 总限额 ]ueq&|  
aggregate of salaries tax 合计薪俸税 [:g6gAuh,  
aggregate performance 总体表现；总体业绩 bMkn(_H)\  
aggregate supply 总体供应 <LZvG IMl  
aggregate surplus 总盈余 3{on$\  
aggregate total 整体总额 #dW$"u  
aggregate value 总值；合计价值 f:"es: Fb  
aggregated basis 合计基准 mN3%;$ND7  
aggregated net chargeable income 合计应课税入息实额 $L:g7?)k  
aggregation 合并计算；合计；总和 :r^i0g|5P  
aggregation of incomes of husband and wife 夫妇入息合并计算 Iy|]U&`  
aggregation of property 财产的总和 .yi.GRk  
agio 差价；贴水 xE;fM\7pu  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 o0s+ roiD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment LL9Mty,  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ]wa?~;1^&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8-juzL}  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 =kZPd>&L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment go2:D#mf  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0 "pm7  
agreement for a settlement 授产协议 b0LQ$XM>8  
agreement for assignment 转让协议 0\o0(eHCQz  
agreement for sale 售卖协议；买卖协议 @WBy:gV"  
agreement for sale and purchase 买卖协议 UTin0k  
agreement for the payment of interest 支付利息协议 kX[I|Z=  
agreement for the repayment of money 还款协议 vj?9X5A_  
agreement of reinsurance 再保险协议 HEjV7g0E  
Agricultural Bank of China 中国农业银行 D\j1`  
air passenger departure tax 飞机乘客离境税 -U%wLkf|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G:u[Lk#6K  
airport tax 机场税 /d'^XYOC  
alcohol duty 酒精税 ,W*<e-  
alienation 让与；让渡；转让 ,589/xTA@  
alimony 生活费；赡养费 z56W5g2  
All Ordinaries Index [AOI] 所有普通股指数 *tz"T-6O  
all risks 全险；综合险 'OBAnE<.  
All Sales Record for Stock Market 《股票市场成交报告》 K{M_ 4'\  
Allied Capital Resources Limited 新联财务有限公司 @] )a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "-v9V7K
CM  
allocation letter 拨款信件 g"#R>&P  
allocation of fund 分配款项；预留款项 )F4er'  
allocation of profit 利润分配；溢利分配 .t"s>jq 1  
allocation warrant 拨款令 'cH),~ z  
allotment 分配；配股 vx!nC}f"k`  
allotment notice 股份配售通知；配股通知
&z1r$X.AW  
allotment of shares 股份分配 ms;Lu-UR  
allowable 可获宽免；免税的 4"l(rg  
allowable business loss 可扣除的营业亏损 bhe|q`1,E  
allowable expenses 可扣税的支出 I \vu?$w  
allowance 免税额；津贴；备抵；准备金 6G@_!i*2F  
allowance for debts 债项的免税额 Ms^Y:,;Hi  
allowance for depreciation by wear and tear 耗损折旧免税额 .o|Gk 5)  
allowance for funeral expenses 殡殓费的免税额  9l{r&]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Am kHVg  
allowance for repairs and outgoings 修葺及支出方面的免税额 C/!2q$  
allowance to debtor 给债务人的津贴 ]>R`]U9*O  
alteration of capital 资本更改 ^!pagt^  
alternate trustee 候补受托人 'f;
+*~*L  
amalgamation 合并 wF@qBDxg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d+2I+O03  
ambit of charges 征税范围；收费范围 [.Kia >  
amended valuation 经修订的估值 iOki ZN+d>  
American Commodities Exchange 美国商品交易所 QdC>fy  
American Express Bank Limited 美国运通银行 r(cS{oni  
American Stock Exchange 美国证券交易所 PJA 1/"  
amortization 摊销 OWOj|jM  
amount due from banks 存放银行同业的款项 G;fP  
amount due from banks abroad 存放海外银行同业的款项 apGf@b  
amount due from holding companies 控股公司欠款 VWLou j
B  
amount due from local banks 存放本港银行同业的款项 Q CfA3*  
amount due to banks 银行同业的存款 $G*$j!  
amount due to banks abroad 海外银行同业的存款 ##k=='dR  
amount due to holding companies 控股公司存款 N<N!it  
amount due to local banks 本港银行同业的存款 r<&d1fM;X  
amount due to outport banks 外埠银行同业的存款 *e_ /D$SC  
amount for note issue 发行纸币的款额 <]CO}r   
amount of bond 担保契据的款额 tQ?? nI2  
amount of consideration 代价款额 oB_{xu$6|  
amount of contribution 供款数额 Q6.},o  
amount of indebtedness 负债款额  U]e;=T:3  
amount of principal of the loan 贷款本金额 l6l)M  
amount of rates chargeable 应征差饷数额 *<Qn)Az  
amount of share capital 股本额 =H!u4  
amount of sums assured 承保款额 LAMTf"a  
amount of variation 变动幅度 g&BF#)7C  
amount of vote 拨款数额 Fm[,u  
amount payable 应付款额 *(o~pxFTR  
amount receivable 应收款额 lW^RwNcd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S1&6P)X.Za  
analysis 分析 dLQ!hKD~  
ancillary risk 附属风险 s{IycTbz  
annual account 周年帐目；周年帐目报表；年度决算；年结 )5&w  
annual accounting date 年结日期 l)XzU&Sc~  
annual allowance 每年免税额；年积金；年度津贴；年津 oWx! 'K6]V  
annual balance 年度余额 Y#?Sqm(  
annual disposable income 每年可动用收入 x8zUGvtQ  
annual estimates 周年预算 5<ery~q  
annual fee 年费 _4.`$n/Z  
annual general meeting 周年大会 GbStqR~^#  
annual growth rate 年增率；每年增长率 W J^r~*r  
annual long-term supplement 长期个案每年补助金 B[cZEFo\
 
annual pensionable emolument 可供计算退休金的年薪 61!R-  
annual report 年报 }ZvL%4jT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bz7T1B&to  
annual return 周年报表；周年申报表；每年报税表格 $+7MY-9T  
Annual Return Rules 《周年报表规则》 'H*S-d6V  
annual review of consumer prices 每年消费物价回顾 6AZ/whn#  
annual roll-forward basis 逐年延展方式 Pfi '+I`s  
annual salary 年薪 AbLOq@lrK  
annual statement 年度报表；年度决算表 ;znIY&Z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 tM{t'WU  
annuitant 年金受益人 `;QpPSw+  
annuity 年金 |3"'>* J  
annuity contract 年金合约 BhdJ/C^  
annuity on human life 人寿年金 FeSe^^dW  
antecedent debt 先前的债项 wm8(Ju  
ante-dated cheque 倒填日期支票 roW8 4x  
anticipated expenditure 预期开支 s:;!QIC5jo  
anticipated net profit 预期纯利 Ds0^/bYp&  
anticipated revenue 预期收入 Cd6^aFoK!  
anti-inflation measure 反通货膨胀措施 ;uDH&3W  
anti-inflationary stance 反通货膨胀立场 }v@w(*)h:  
apparent deficit 表面赤字 #,!.
e  
apparent financial solvency 表面偿债能力 (B,CL222x  
apparent partner 表面合伙人 hua{g_  
application for personal assessment 个人入息课税申请书 ;'R{b$B;|  
application of fund 资金应用 u]"oGJj1  
application to release as liquidator and to destruct the books of accounts and documents C4Bh#C  
申请免除清盘人职务及毁灭帐簿与文件 {!'AR`|  
appointed actuary 委任精算师 QXgh[9wG  
appointed auditor 委任核数师；委任审计师 =$Xdn'  
appointed trustee 委任的受托人 $Wb"X=}tl  
appointer 委任人 cq@8!Eu w]  
apportioned pro rata 按比例分摊 h7I_{v8  
apportionment 分配；分摊 qrm~=yU%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *>S\i7RET  
apportionment formula 分摊方程式 Td"f(&Hk&  
apportionment of estate duty 遗产税的分摊 oDM}h +  
appraisal 估价；评估 <P}{0Y~@*W  
appreciable growth 可观增长 >RF[0s'-  
appreciable impact 显着影响 $S=lm {  
appreciable increase 可观增长 [T~O%ly7x&  
appreciation 增值；升值 2x3&o|J  
appreciation against other currencies 相对其他货币升值 p# O%<S@?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H4^-MSw  
appreciation tax 增值税 X^fMt]  
appropriation 拨款；拨用；拨付 }MXZ  
appropriation account 拨款帐目 yv4hH4Io
 
Appropriation Bill 拨款法案 ldi'@
^  
appropriation-in-aid system 补助拨款办法 y=5s~7]  
approved assets 核准资产 x1Z?x,-D"  
approved basket stock 认可一篮子证券 wdl6dLu  
approved budget 核准预算 7P=1+2V  
approved charitable donation 认可慈善捐款 2-]gHAw%  
approved charitable institution 认可慈善机构 8cR4@Hqx  
approved currency 核准货币；认可货币 ^Zydy  
approved estimates 核准预算 V0ulIKck  
approved estimates of expenditure 核准开支预算 ]rC6fNhQ  
approved overseas insurer 核准海外保险人 q9ic
j  
approved overseas trust company 核准海外信托公司 '$q'Wl)  
approved pooled investment fund 核准汇集投资基金 8Ay#6o  
approved provident fund scheme 认可公积金计划 !Edc]rg7  
approved provision 核准拨款 pmIQD"  
approved redeemable share 核准可赎回股份 FeLWQn/aV6  
approved regional stock 认可地区性证券 9(ANh
G  
approved retirement scheme 认可退休金计划 _%z)Y=Q  
approved subordinated loan 核准附属贷款 wgzjuTqwBF  
arbitrage 套戥；套汇；套利 jD$T  
arbitrageur 套戥者；套汇者 ryN/sjQC  
arbitrary amount 临时款项 !u>29VN  
arrangement 措施；安排；协定 4TC !P}  
arrears 欠款 b\dBt#mB!  
arrears of pay 欠付薪酬 Qighvei  
arrears of revenue 逾期未收税款；逾期未收的帐项 m0XK?;\V  
articles of association 组织章程；组织细则；组织章程细则 kM]?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U#d&#",s  
ascertainment of profit 确定利润 ~\:+y  
"Asia Clear" “亚洲结算系统” 5pE[}@-c9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T3%yV*F,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 sAC1Pda  
Asian Development Fund [ADF] 亚洲发展基金 @&mv4zz&W  
Asian dollar bond 亚洲美元债券 ) dwPD  
Asian dollar market 亚洲美元市场 :=UeYm @  
Asian dollar rate 亚洲美元利率 Lt|k}p@]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 UH.M)br  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !|!:MYn  
asked price 沽盘；喊价；索价；卖方报价 zZ Oo
PE  
assessable income 应评税入息 u+z$+[lm!G  
assessable loss 应评税亏损 2EycFjO  
assessable profit 应评税利润 pkjL2U:  
assessable value 应评税值 mS&[<[x  
assessed profit 估定利润 }qi6K-,oU  
assessed value 经评估价值 >77 /e@  
assessment 评税；评定；估价；评税单 u23^* -  
assessment number 评税编号；估价编号 6>SP5|GG  
assessment of additional tax 补加税评税 lmQ!q>N
 
assessment of performance 业绩评估；实绩评价  VG q'  
Assessor 评税主任 y<
8)mw  
asset price bubbles 资产价格泡沫 L8/o9N1  
asset-backed securities 具资产保证的证券 j}#48{  
assets accretion 资产增值 3Ki`W!C  
assets and liabilities 资产与负债 i1\xZ<|0  
assets betterment statement 资产递增表；资产改进表 |Tf}8e  
assets lending 实物放款；有抵押贷款 9@:H9"w  
assets of the company passing on the death 死者去世时转移的公司资产 =36vsps=  
assets pledged as security for liabilities 用作负债抵押的资产 | z$ba:u5  
assets portfolio 资产投资组合 9%>H}7=  
assets price 资产价格 Y>wpla[kUq  
assets quality 资产质素 o5i?|HJ  
assets realization 资产变现 r-H~MisL  
assets refinancing arrangement 资产再集资安排 E6y/,s^~S_  
assets securitization 资产证券化 91jv=>=DM  
assets situated outside Hong Kong 在香港以外地方的资产 P/,7CfyPd  
assets stripping 削减资产；拆卖资产 ;BejFcb  
assets value 资产值 VKS:d!}3E  
assignee 承让人 ofj7$se  
assignment 转让；转让书；转让契 g@`14U/|  
assignment of interest 权益转让 K3!|k(jt  
assignment of letters patent and trade mark 专利证书及商标转让 M)Vz9,  
assignment of property 物业转让；物业转让书 {jJUS>  
assignment right 转让权 ( y'i{:B  
assignor 转让人 9IN=m 5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =@G#c5H*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bhnm<RZ  
associate member 附属会员 t`Mm  
associated body corporate 相联法人团体 TB*g$*  
associated company 相联公司；联属公司 1CFrV=d  
associated corporation 相联法团 toX4kmC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $/Zsy6q:  
公认会计师公会〔英国〕 zf5s\w.4  
Association of Futures Exchange Brokers 香港期货经纪协会 _+wv3? c"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R]m`v: 9  
association of underwriters 承保人组织 !M)!  
assumption of control 接管 V[rNJf1z  
assurance 担保；保险；转易；转易书 DTl
M}  
assurance of interest 权益的转易 L7wl3zG  
at 19XX price 按一九ＸＸ年价格计算 rs=wEMq/  
at a discount 按赔价计算；按贴水价格计算；打折扣 3!Rb{  
at a premium 按溢价计算；按升水价格计算 &s\$&%|  
at call 通知付款；按通知 #fzvK+  
at constant market price 按固定市价计算 ;7K5Bo  
at constant price 按固定价格计算 QKE$>G  
at cost 按成本计算 9'Pyo`hJ#U  
at current market price 按当时市价计算；按现时市价计算 |hiYV  
at current price 按当时价格计算；按现时价格计算 +}I[l,,xy  
at factor cost 按要素成本计算；按生产要素成本计算 h" P4  
at money-of-the-day price 按付款当日价格计算 j/#kO?  
at or better 按指定或较佳价位〔买卖指令〕 NA]7qb%%<  
at par 按面值计算；平价 zVGjXuNa  
at sight 见票即付 42Tjbten_u  
at the close 按收市盘 zi:GvTG  
at the opening 按开市盘 \G#Qe*"'K  
attestation 见证；见证条款 #- z*c  
at-the-money option 平价期权 /FkLZm  
attorney 受权人；受托代表人 (|bMtT?"x  
attornment 新拥有人承认书 &:S_ewJK7  
attributable profit 可归属利润 N+"Y@X yg  
attributable share value 可归属股份价值 "5synfO  
Auckland Stock Exchange 奥克兰证券交易所 jE&kN$.7j  
auction 拍卖 |
Rhx&/  
auctioneer 拍卖商 .%U~ r2Y(  
audit 审计；核数 dV<M$+;s]  
Audit Commission 审计署 9bMM-~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  !|9$  
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〕 rf@/<Wu  
audit review 帐目审查 <{[AG3/Zj4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 h<Yn0(.  
audited account 审计帐目；经审计的帐目 one^XYy1%  
audited annual account 经审计的周年帐目 _B8e1an  
audited balance sheet 经审计的资产负债表 2t< dCw  
auditor 核数师；核数主任；审计师 f"k?Ix\ e  
auditor's certificate 核数师证明书；审计师证明书 SL hki)
|  
auditor's report 核数师报告；审计师报告 y$r9Y!?s  
Aussie bond 澳元债券 U^+9l?ol  
austerity budget 紧缩预算 ?"{+m
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 d?v#gW
 
Australia All Ordinaries Index 澳洲所有普通股票指数 `JG~%0Z?}  
Australian Dollar [AUD] 澳元 nxsQDw\hy  
Australian Options Market 澳大利亚期权市场 3+EJ%  
Australian Securities Commission 澳洲证券事务监察委员会 v@XQ)95]F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 bL)g+<:F  
Australian Stock Exchange 澳大利亚证券交易所 U4 m[@wF  
Austrian Schilling [ATS] 奥地利先令 JAC W#'4hV  
authentication 认证；鉴证 Xd)ba9{  
authority to purchase 委托购买证；委购书 ngsa
x1xO  
authorization 认可；核准；授权；授权书 it&c ,+8  
authorization by direction 指示授权 Wey-nsk  
authorization by instruction 指令授权 e&OMW,7  
authorization by warrant 令状授权 8!VjXj"  
authorization of unit trust 单位信托的认可 r[TS#hQ  
authorized agent 指定代理人 /I7sa* i  
authorized capital 法定资本 "<v_fF<Y  
authorized clerk 出市员 `RthX\Tof  
authorized dealer 认可交易商 0Y)b319B
 
authorized financial institution 认可财务机构 jm.pb/  
authorized fund 认可基金 .x(&-  
authorized fund house 获授权的基金公司；认可基金公司 [l-zU}u&v  
authorized institution 认可机构 ,^26.p$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  ,H1J$=X'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 hX`WVVoF  
authorized insurer 获授权保险人；获认可承保人 fX[,yc;  
authorized investment 特准投资项目 >, 234ab=d  
authorized person 获授权人 )@]-bPnv  
authorized representative 获授权代表 JEdtj1v{O  
authorized share capital 法定股本 (PsA[>F  
automated quotation system 自动报价系统 #7lkj:j4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3a!/EP  
自动交易系统〔香港期货交易所有限公司〕 rHT8a^MO  
automatic adjustment mechanism 自动调整机制 t<ftEJU"'w  
automatic adjustment system 自动调整系统 S/~6%uJ  
Automatic Clearing House 自动票据交换所 r;|Bc$P  
automatic exchange rates accumulation system 自动化汇率累集系统 Pu/0<Orp7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }td+F&l($V  
automatic teller machine [ATM] 自动柜员机 UM|GX  
autopay 自动转帐 >B8)Wb:  
available assets 可用资产 jph~g*Z  
available fiscal reserve 现存财政储备 M\\TQ(B  
available profit 可用利润 2Mu-c:1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 k5!k3yI  
average 平均；平均数；海损 e&;c^Z  
average basic salary 平均基本薪金 n
'P:  
average consumer expenditure 平均消费开支；一般消费开支 &0(2Z^Z>fw  
average cost 平均成本 7 aDI6G  
average cost of land production 增辟土地平均成本 S~(4q#Dt-  
average daily turnover 平均每日成交额 d2.n^Q"?3  
average daily wage rate 平均每日工资率 `3pe\s  
average expenditure pattern 平均开支模式 nz+o8L,  
average growth rate 平均增长率 ;jX_e(T3m  
average net fixed assets 固定资产平均净值 =!#DUfQf  
average of relatives 相对价格平均数 aI8wy-3I  
average price 平均价格 o&(%:|  
average propensity to consume 平均消费倾向；一般消费倾向 ni2H~{]z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 82O`<Ci  
average rate 平均率 "MoV*U2s,  
average revenue 平均收入；平均收益 "5{Yn!-:  
average stock 平均库存；平均存货 LTzf&TZbx5  
average yearly rent 平均年租 ^ /
f*5k  
avoidance of double taxation 避免双重课税 Sw5H+!  
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 * +OAc`8  
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