一些有用的会计术语(也不知道发的地方对不对)A

A: 2DZ&g\|  
A share Ａ股；甲类股份 ctb , w  
abatement of tax 减税；减扣免税额 '6WZi|(a  
ABN AMRO Bank N.V. 荷兰银行 <1sUK4nQ,  
above-the-line expenditure 线上项目支出；经常预算支出 Pmuk !V}f  
above-the-line receipt 线上项目收入；经常预算收入 I`{=[.c  
ABSA Asia Limited 南非联合亚洲有限公司 ,^iT,MgNNf  
absolute change 绝对数值变更 99zMdo S  
absolute expenditure 实际开支 10dK%/6/O  
absolute guideline figure 绝对准则数字 MmfshnTN  
absolute interest 绝对权益 /KiaLS  
absolute order of discharge 绝对破产解除令 +ZwTi!W  
absolute profit margin 绝对利润幅度 UA0R)BH'  
absolute value 实值；绝对值 s0Y7`uD^  
absolutely vested interest 绝对既得权益 !vr A\d  
absorbed cost 已吸收成本；已分摊成本 W70BRXe04D  
absorption 吸收；分摊；合并 IOrYm  
absorption rate 吸收率；摊配率；分摊率 |<YF.7r;  
ACB Finance Limited 亚洲商业财务有限公司 Q>=/u-  
acceptable form of reciprocity 合理的互惠条件 48GaZ@v  
acceptable rate 适当利率；适当汇率 U$ZbBVa`~  
acceptance agreement 承兑协议 H'2o84$  
acceptance for honour 参加承兑 9mv6  
acceptor 承兑人；接受人；受票人 + L5  
acceptor for honour 参加承兑人 j,_{f =3;  
accident insurance 意外保险 FP6JfI8  
Accident Insurance Association of Hong Kong 香港意外保险公会 fb]=MoiJ  
accident insurance scheme 意外保险计划 3v~}hV/RUy  
accident year basis 意外年度基准 )6he;+  
accommodation 通融；贷款 G~lnX^46"  
accommodation bill 通融票据；空头票据 Fw#wVs)@:  
accommodation party 汇票代发人 xNV
SWi,  
account balance 帐户余额；帐户结余 ]%5gPfv[T  
account book 帐簿 2Q/V D,yU  
account collected in advance 预收款项 ciPaCrV  
account current book 往来帐簿 B8-Y)u1G  
account of after-acquired property 事后取得的财产报告 MIv,$  
account of defaulter 拖欠帐目 Bm^8"SSN  
account payable 应付帐款 P_N},Xry  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \cAifU  
account receivable 应收帐款 1rmN)  
account receivable report 应收帐款报表 sMw"C~XL  
account statement 结单；帐单；会计财务报表 }Oy/F  
account title 帐户名称；会计科目 .O4=[wE!U  
accountant's report 会计师报告 `O,"mm^@U  
Accountant's Report Rules 会计师报告规则 TsRbIq[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w4&-9[@Y  
Accounting Arrangements 《会计安排》 YH[HJ#:7r  
accounting basis 会计基础 x A ZRl  
accounting by Official Receiver 破产管理署署长呈交的帐目 ubi6=  
Accounting Circular 《会计通告》 Gc!&I+kd  
accounting class 会计类别 '^t(=02J  
accounting date 记帐日期；会计结算日期 2f0_Xw_V_  
accounting for money 款项核算 %t-}dC&  
Accounting Officer 会计主任 ]O
M?e  
accounting period 会计报告期；会计期 8g 2'[ci$q  
accounting policy 会计政策；会计方针 iHOvCrp+X  
accounting practice 会计惯例 #mv~1tL  
accounting principle 会计准则 yH@2nAn  
accounting record 会计记录 ~\+mo  
accounting report 会计报告 x8h=3e$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 FiNB$A  
Accounting Society of China 中国会计学会 rOq>jvy  
accounting statement 会计报表 V_Y2@4  
accounting system 会计制度；会计系统 MW.,}f  
accounting transaction 会计事项；帐务交易 !L'O")!3  
accounting treatment 会计处理 '~Gk{'Nx"  
accounting year 会计年度 {B\lk:"X  
accretion 增值；添加 `l}r&z(8  
accrual 应计项目；应累算数目 K}Pi"Le@W  
accrual basis 应计制；权责发生制 6~(
iLtd#  
accrual basis accounting 应计制会计；权责发生制会计 T+<OlXpL  
accrue 应累算；应计 kv3V|  
accrued benefit 应累算利益 &uv7`VT  
accrued charges 应计费用 |Q~5TL>b  
accrued cumulative preference share dividend 应累算的累积优先股股息 6?jSe<4x  
accrued expenses 应累算费用 "C%* 'k  
accrued interest payable 应付利息；应计未付利息 ^cYt4NHXn  
accrued interest receivable 应收利息；应计未收利息 PxZMH=  
accrued right 累算权益 Q-S5("  
accruing profit 应累算的利润 /T/7O  
accumulated fiscal reserve 累积财政储备 h|&qWv  
accumulated profit 累积利润；滚存溢利 so\8.(7n  
accumulated reserve 累积储备 xHdv?69,  
accumulation of surplus income 累积收益盈余 N%
+C5e<  
acquired assets 既得资产 [kg*BaG:  
acquisition 收购；购置；取得 QW"BGg~6c  
acquisition cost 购置成本 0\^K\J,.  
acquisition expenses 购置费用 Uv/?/;si  
acquisition of 100% interest 收购全部股权 9ioV R  
acquisition of control 取得控制权 umj5M5oe3  
acquisition of fixed assets 购置固定资产 +QVe -  
acquisition of shell “买壳” fxk6q$'  
acquisition price 收购价 DC%H(2  
act of God 天灾 +aIy':P  
acting partner 执事合伙人 >5=uq _QY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wrt^0n'r)c  
active partner 积极参与的合伙人 P&]PJt5  
active trading 交投活跃 I!-5 #bxD  
actual circulation 实际流通 h/F,D_O>ZO  
actual cost 实际成本 ;F'/[l{+  
actual expenditure 实际开支；实际支出 ;*EPAC+  
actual income 实际入息；实际收入；实际收益 e$@azi1  
actual market 现货市场 t12 xPtN1  
actual price 现货价；实际价格 4wQ>HrS)(  
actual profit 实际利润 Gj([S17\0:  
actual quotation 实盘；实际价位；实际报价 ~w9ZSSb4  
actual year basis 按实际年度计算 'gwh:8Xc  
actuals 实货 0E#3XhU  
actuarial investigation 精算调查 dy*CDRU4  
actuarial principle 精算原则 at `\7YfQp  
actuarial report 精算师报告 -J=N  
Actuarial Society of Hong Kong 香港精算学会 rn8t<=ptH3  
actuarial valuation 精算师估值 QZ51}i  
actuary 精算师 qy|si4IU8,  
ad referendum agreement 暂定协议；有待覆核的协定 JdeGQ  
ad valorem duty 从价税；按值征税 O:,Fif?;  
ad valorem duty system 从价税制 '
fm}&0  
ad valorem fee 从价费 .FXn=4l'vV  
ad valorem tariff 从价关税 F45UO%
/P  
additional allowance 额外免税额 z
mMz6\ $  
additional amount for unexpired risk 未过期风险的额外款额 C %o^
AR  
additional assessable profit 补加应评税利润 +'!vm6  
additional assessment 补加评税 V|8`]QW@  
additional commitment 额外承担 UN*XLHio  
additional commitment vote 额外承担拨款 #r_&Q`!eU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Mw+8p}E  
additional dependent parent allowance 供养父母额外免税额 *
6e 5T  
additional provision 额外拨款 d4zqLD$A  
additional stamp duty 附加印花税 ^d2bl,1  
additional tax 补加税罚款；补加税款 c,I|O' &k  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cU'^ Ja?%  
adjudged bankrupt 被裁定破产 Lcyj,R  
adjudicated bankrupt 裁定破产人 Z,osdF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |YAnd=$  
adjudication of bankruptcy 裁定破产；宣告破产 ^g56:j~?  
adjudication of insolvency 裁定无力偿还债务 77ID 82  
adjusted actual 经调整的实数；调整后的实数 h0fbc;l  
adjusted current assets 经调整的流动资产；调整后的流动资产 GM<r{6Qy  
adjusted figure 经调整的数字；调整后的数额 F
WbA+{8  
adjusted liabilities 经调整的负债；调整后的负债 hVcV_  
adjusted loss 经调整的亏损；调整后的亏损 *Q8d&$ ^  
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 &ii3Vlyzg  
adjusted profit 经调整的利润；调整后的利润 M6b; DQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 ES#K'Lf  
adjusted value 经调整的价值；调整后的价值 }TCOm_Y/qL  
adjustment 调整；修订；理算〔保险〕 E|Lv_4lb=  
adjustment centre 调剂中心 %r*zd0*<n1  
adjustment lag 调整过程的时间差距；调整时差 c|'hs  
adjustment mechanism 调整机制 }~RH!Q1  
adjustment of loss 亏损调整 ,4wZ/r> d  
adjustment process 调整过程；调整程序 :!f1|h  
adjustment range 调整幅度 =K)au$BE|  
administered exchange rate 受管制汇率 b}[W[J}`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vK?{Z^J][  
administration expenses 行政费用 'J`%[,@V  
administration fee 手续费；行政费 `_;VD?")*l  
administration in bankruptcy 破产管理 *?`:=  
administration order 遗产管理令 G*|2qX"o  
administrator 管理人；遗产管理人 ?N|B,F  
administrator of the estate 遗产管理人 i}5 #n

 
admission of debt 债项承认书 f}'E|:Z 7k  
admission of proof 接纳债权证明 >#RXYDd  
advance 放贷款项；垫付款项；预支款项；预付款项 [yF4_UoF  
advance account 暂支帐目；预付款帐户 ega
< {t  
advance compensation 预付补偿金 :hp=>^$Y  
advance from shareholder 股东垫款 sGCV um}  
advance pending reimbursement 预支以待日后付还 WBA0! g98  
advanced economy 先进经济体系 *zy0,{bl  
advancement 预付；预付财产 dB`YvKr#  
advances warrant 垫款令 P==rY5+s`  
advancing 贷出 ;,y9  
adverse balance 逆差 zA![c l>$  
adverse exchange 逆汇 @])q
w_  
advertisement addressed to shareholders 在报章刊登的致股东通告 RJ%~=D  
advice for collection 托收通知书 l*]L=rC  
advice of drawing 提款通知书；汇票通知书 ;!k1LfN  
advice of payment 付款通知 ^L;`F  
Advisory Committee [Securities and Futures Commission] yp=2nU"o  
谘询委员会〔证券及期货事务监察委员会〕 LV&tu7c  
Advisory Committee on Diversification 经济多元化谘询委员会 ^6~CA
 
affidavit 誓章；遗产申报誓章 #GYCU!  
affidavit of no receipt 述明无收款的誓章 r)dT,X[}F  
affiliate 联号；联营公司；附属公司 wK[xLf  
affiliated company 附属公司；联号；联营公司 dOFxzk,g&R  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H5Rn.n(|  
affordability 负担能力 i>S /W!F  
African Development Bank [AfDB] 非洲开发银行 tF)aNtX4^  
after-acquired property 事后取得的财产 }Jgz#d  
after-hours dealing 市后交易 xcz1(R  
after-tax profit 税后盈利；税后利润；税后溢利 Mp~E$f  
agency agreement 代理协议 R4"g? e  
agency expenses 代理机构的开支 MdWT[  
agency fee 代理费 t`DoTb4  
Agency Law 《代理法》 =S-'
*
F  
agent 代理人；承销人 5vL]Y)l  
agent of company 公司代理人 AR?J[e  
agent's fee 代理人费；经纪费 $H/3t?6h`  
aggregate 总计；总数；总体数字 WZ'3
 
aggregate amount 总款额；总额 $+sNjwv^F  
aggregate assets and liabilities 总体资产与负债 N"b>]Ab] ;  
aggregate at constant price 按固定价格计算的总体数字 `?Wak=]g  
aggregate demand 总需求 w*ig[{ I  
aggregate gross position 总持仓量 Got5(^'c  
aggregate limit 总限额 
V&DS+'P  
aggregate of salaries tax 合计薪俸税 Gt[!q\^?  
aggregate performance 总体表现；总体业绩 EeKEw Sg  
aggregate supply 总体供应 r}P{opn$t  
aggregate surplus 总盈余 f;6a4<bz  
aggregate total 整体总额 J%3%l5/  
aggregate value 总值；合计价值 Z^AACKME  
aggregated basis 合计基准 Rtn.cSd  
aggregated net chargeable income 合计应课税入息实额 W:P4XwR{  
aggregation 合并计算；合计；总和 6tM CpSJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 zQ}:_
 
aggregation of property 财产的总和 K ^1bR(a  
agio 差价；贴水 _EOQ*K#=Ct  
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》 !h2ZrT9 _  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #zXkg[J6d  
《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》 vcAs!ls+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5-}4jwk  
《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》 Bya!pzbpr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fAfsKO*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PKu+$  
agreement for a settlement 授产协议 5>7ECe*  
agreement for assignment 转让协议 (?&X<=|"  
agreement for sale 售卖协议；买卖协议 u(?  
agreement for sale and purchase 买卖协议 8p7Uvn+m*  
agreement for the payment of interest 支付利息协议 lC.Yu$O5  
agreement for the repayment of money 还款协议 A%u-6"  
agreement of reinsurance 再保险协议 j ij:}.d6  
Agricultural Bank of China 中国农业银行 =_8  
air passenger departure tax 飞机乘客离境税 KLs%{'[7:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "-vm=d~\  
airport tax 机场税 }}Eko7'^  
alcohol duty 酒精税 J(S.iTD  
alienation 让与；让渡；转让 OGrVy=rd  
alimony 生活费；赡养费 [,-MC7>]  
All Ordinaries Index [AOI] 所有普通股指数 gmWR
w{nS+  
all risks 全险；综合险 W z3y+I/&  
All Sales Record for Stock Market 《股票市场成交报告》 'uBW1,  
Allied Capital Resources Limited 新联财务有限公司 L!DP*XDp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #OH-LWZh  
allocation letter 拨款信件 D2~e@J(K  
allocation of fund 分配款项；预留款项 S(Xab_DT)H  
allocation of profit 利润分配；溢利分配 K3TMTY<p  
allocation warrant 拨款令 M=e]v9  
allotment 分配；配股 1Af~6jz  
allotment notice 股份配售通知；配股通知 C2,,+* v  
allotment of shares 股份分配 cxrUk$f  
allowable 可获宽免；免税的 T?)?"b\qz  
allowable business loss 可扣除的营业亏损 :=^JHE{  
allowable expenses 可扣税的支出 vj^vzFbK  
allowance 免税额；津贴；备抵；准备金 ;&P%A<[`  
allowance for debts 债项的免税额 ld4QhZia  
allowance for depreciation by wear and tear 耗损折旧免税额 I1 j-Q8  
allowance for funeral expenses 殡殓费的免税额 R\MM2_I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _;{n+i[  
allowance for repairs and outgoings 修葺及支出方面的免税额 (D{Fln\  
allowance to debtor 给债务人的津贴 k#ED#']N  
alteration of capital 资本更改 Q! ]  
alternate trustee 候补受托人 v-X1if1%  
amalgamation 合并 4)-LlYS_d<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;p/RS#  
ambit of charges 征税范围；收费范围 5Y"lr Y38  
amended valuation 经修订的估值 *\I?gDON  
American Commodities Exchange 美国商品交易所 myFjw@  
American Express Bank Limited 美国运通银行 7Cx%G/(  
American Stock Exchange 美国证券交易所 Txfu%'2)e  
amortization 摊销 <Jo_f&&{  
amount due from banks 存放银行同业的款项 <n>Kc}
c  
amount due from banks abroad 存放海外银行同业的款项 bJ]g2C7`36  
amount due from holding companies 控股公司欠款 +o!".Hp  
amount due from local banks 存放本港银行同业的款项 )wo'i]#2:  
amount due to banks 银行同业的存款 b|wCR%  
amount due to banks abroad 海外银行同业的存款 _NA0$bGN9  
amount due to holding companies 控股公司存款 GrW+P[j9  
amount due to local banks 本港银行同业的存款 .#6Dad=S*  
amount due to outport banks 外埠银行同业的存款 <u*~RYA2  
amount for note issue 发行纸币的款额  s6rdQI]  
amount of bond 担保契据的款额 M/
0!B_(R  
amount of consideration 代价款额 1fm\5/}'`1  
amount of contribution 供款数额 d /jO~+jP  
amount of indebtedness 负债款额  .-'  
amount of principal of the loan 贷款本金额 Gb<)U[Hfd  
amount of rates chargeable 应征差饷数额 t%n1TY,  
amount of share capital 股本额 0Oc' .E9  
amount of sums assured 承保款额 pcv(P  
amount of variation 变动幅度 x,STt{I=  
amount of vote 拨款数额 *]p]mzc  
amount payable 应付款额 C6ZM#}I$l  
amount receivable 应收款额 $OHY^IE(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #]oVVf_  
analysis 分析 YL=?Nk/  
ancillary risk 附属风险 AM1J ^Dp  
annual account 周年帐目；周年帐目报表；年度决算；年结 "6lf~%R"  
annual accounting date 年结日期 ^* ^te+N  
annual allowance 每年免税额；年积金；年度津贴；年津 "?EA G  
annual balance 年度余额 Mje6Q  
annual disposable income 每年可动用收入 d3+pS\&IX?  
annual estimates 周年预算 xpKD 'O=T  
annual fee 年费 lq}=&)%C  
annual general meeting 周年大会 <K%qaf  
annual growth rate 年增率；每年增长率 !,+p
eMy  
annual long-term supplement 长期个案每年补助金 5v=%pQbY  
annual pensionable emolument 可供计算退休金的年薪 &eG,CIT  
annual report 年报 > F&Wuf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AiykIER/  
annual return 周年报表；周年申报表；每年报税表格 ny|ni\6  
Annual Return Rules 《周年报表规则》 5*{U!${a  
annual review of consumer prices 每年消费物价回顾 Xlpu_H|  
annual roll-forward basis 逐年延展方式 KRf$VbuL  
annual salary 年薪 t]#y}V  
annual statement 年度报表；年度决算表 x^qmYX$'1b  
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 ><viJ$i  
annuitant 年金受益人 `$j
c=ZLm  
annuity 年金 81fpeoNO  
annuity contract 年金合约 G%  
annuity on human life 人寿年金 En&ESWN  
antecedent debt 先前的债项 QDRSQ[\  
ante-dated cheque 倒填日期支票 ^!L'Aoy;E  
anticipated expenditure 预期开支 u{,e8. Z  
anticipated net profit 预期纯利 Aj#CB.y  
anticipated revenue 预期收入 lV:R8^d  
anti-inflation measure 反通货膨胀措施 %'nM!7w@I  
anti-inflationary stance 反通货膨胀立场 ^<'5 V)  
apparent deficit 表面赤字 Y'&A~/Adf  
apparent financial solvency 表面偿债能力 `=RJ8u  
apparent partner 表面合伙人 7JD jJQy  
application for personal assessment 个人入息课税申请书 [nJ),9$z_  
application of fund 资金应用 _|bIl%W;\'  
application to release as liquidator and to destruct the books of accounts and documents yo`Jp$G  
申请免除清盘人职务及毁灭帐簿与文件 V]tucs  
appointed actuary 委任精算师 Lo\+T+n  
appointed auditor 委任核数师；委任审计师 ^rMkCA@;TZ  
appointed trustee 委任的受托人 a?.hvI   
appointer 委任人 J4#t1P@Na  
apportioned pro rata 按比例分摊 Kgbgp mW  
apportionment 分配；分摊 +N:K V}K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3*"
$E_%  
apportionment formula 分摊方程式 ^\Nsx)Y;  
apportionment of estate duty 遗产税的分摊 !5wm9I!5^  
appraisal 估价；评估 >t&Frw/Bl  
appreciable growth 可观增长 8 sZ~3  
appreciable impact 显着影响 \Y_2Z/  
appreciable increase 可观增长 ya0L8`q  
appreciation 增值；升值 !jL|HwlA  
appreciation against other currencies 相对其他货币升值 UB }n=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8rAOs\ys  
appreciation tax 增值税 ^6bU4bA  
appropriation 拨款；拨用；拨付 NOLw119K  
appropriation account 拨款帐目 47ra`*  
Appropriation Bill 拨款法案
_nOJ.G  
appropriation-in-aid system 补助拨款办法 m{  .'55  
approved assets 核准资产 (ec?_N0=  
approved basket stock 认可一篮子证券 abh='5H|^|  
approved budget 核准预算 7"Sw))H|  
approved charitable donation 认可慈善捐款 <UOx>=h  
approved charitable institution 认可慈善机构 uIvy1h9m  
approved currency 核准货币；认可货币 0tv"tA;  
approved estimates 核准预算 ce{(5IC  
approved estimates of expenditure 核准开支预算 6e3s |  
approved overseas insurer 核准海外保险人 >KmOTM<{  
approved overseas trust company 核准海外信托公司 97lM*7h;  
approved pooled investment fund 核准汇集投资基金 tT'*Uu5  
approved provident fund scheme 认可公积金计划 T$5u+4>"  
approved provision 核准拨款 ?2zVWZ  
approved redeemable share 核准可赎回股份 \ce (/I   
approved regional stock 认可地区性证券 `[p*qsp_  
approved retirement scheme 认可退休金计划 _]a8lr+_-  
approved subordinated loan 核准附属贷款 ;,![Lar5L  
arbitrage 套戥；套汇；套利 T&c0j(  
arbitrageur 套戥者；套汇者 /L\
]t  
arbitrary amount 临时款项 #;sUAR?]  
arrangement 措施；安排；协定 D0Yl?LU3  
arrears 欠款 ^AkVmsv;;  
arrears of pay 欠付薪酬 mD{<Lp=  
arrears of revenue 逾期未收税款；逾期未收的帐项 DvCs 5  
articles of association 组织章程；组织细则；组织章程细则 #5-5N5-1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -B-?z?+(O  
ascertainment of profit 确定利润 YjN2 ,Xi  
"Asia Clear" “亚洲结算系统” ! /;@kXN
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Fk@A;22N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bmgK6OyVR  
Asian Development Fund [ADF] 亚洲发展基金 pXf!8X&y  
Asian dollar bond 亚洲美元债券 x%ju(B>  
Asian dollar market 亚洲美元市场 =QFnab?N  
Asian dollar rate 亚洲美元利率 R("g ]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \>0%E{CR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 99w;Q 2k  
asked price 沽盘；喊价；索价；卖方报价 QlmZBqK}&  
assessable income 应评税入息 9?a-1  
assessable loss 应评税亏损 }'mVD^<+  
assessable profit 应评税利润 WJbdsPs  
assessable value 应评税值 ?K%&N99c!  
assessed profit 估定利润 /fC@T  
assessed value 经评估价值 -\6nT'P  
assessment 评税；评定；估价；评税单 ]#=43  
assessment number 评税编号；估价编号 H=Rqr  
assessment of additional tax 补加税评税 xP%`QTl\  
assessment of performance 业绩评估；实绩评价 9v>BP`Mg  
Assessor 评税主任 g^ZsV:D  
asset price bubbles 资产价格泡沫 eYZ{mo7  
asset-backed securities 具资产保证的证券 Bf33%I~  
assets accretion 资产增值 '2mR;APz  
assets and liabilities 资产与负债 WBD e`  
assets betterment statement 资产递增表；资产改进表 lPF(&pP  
assets lending 实物放款；有抵押贷款 M
F:]J  
assets of the company passing on the death 死者去世时转移的公司资产 VN`T:!&  
assets pledged as security for liabilities 用作负债抵押的资产 /cHd&i,>  
assets portfolio 资产投资组合 SQ!wq  
assets price 资产价格 B7r={P!0  
assets quality 资产质素 5[l9`Cn&A  
assets realization 资产变现 M:x?I_JG8  
assets refinancing arrangement 资产再集资安排 &~VWh}=r  
assets securitization 资产证券化 ]v
j4E"2;  
assets situated outside Hong Kong 在香港以外地方的资产 q}gj.@Q"  
assets stripping 削减资产；拆卖资产 MDn+K#
p  
assets value 资产值 {* S8n09v  
assignee 承让人 8Q&.S)hrN  
assignment 转让；转让书；转让契 !T;*F%G9  
assignment of interest 权益转让 PkA_uDhw  
assignment of letters patent and trade mark 专利证书及商标转让 y+xw`gR:  
assignment of property 物业转让；物业转让书 w:xLg.Eq6  
assignment right 转让权 "Y0:Y?Vz"  
assignor 转让人 *)0bifw$&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c@9jc^CJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "^E/N},%u5  
associate member 附属会员 9l).L L  
associated body corporate 相联法人团体 v Yt-Nx  
associated company 相联公司；联属公司 "{>I5<:t  
associated corporation 相联法团 %"tLs%"7=P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?w'a^+H  
公认会计师公会〔英国〕 Lt ;!q b.  
Association of Futures Exchange Brokers 香港期货经纪协会 c4QegN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d~+8ui{-U  
association of underwriters 承保人组织 0"q_c-_Bg  
assumption of control 接管 %zj;~W;qPH  
assurance 担保；保险；转易；转易书 H.`>t  
assurance of interest 权益的转易 ]-h$CJSY  
at 19XX price 按一九ＸＸ年价格计算 fFP>$  
at a discount 按赔价计算；按贴水价格计算；打折扣 T \%{zz_(  
at a premium 按溢价计算；按升水价格计算 s`"o-w\$>  
at call 通知付款；按通知 [DrG;k?  
at constant market price 按固定市价计算 Ei!t#'*D<  
at constant price 按固定价格计算 vzD3_ ?D  
at cost 按成本计算 Q`mw2$zv  
at current market price 按当时市价计算；按现时市价计算 *>Sb4:  
at current price 按当时价格计算；按现时价格计算 `k y>M-  
at factor cost 按要素成本计算；按生产要素成本计算 '5xf?0@s.  
at money-of-the-day price 按付款当日价格计算 ;%"YA  
at or better 按指定或较佳价位〔买卖指令〕
c@u)m}V  
at par 按面值计算；平价 `H+~LVH  
at sight 见票即付 o('W2Bs-o  
at the close 按收市盘 <hlH@[7!  
at the opening 按开市盘 Y"qKe,
  
attestation 见证；见证条款
Uw R,U#d  
at-the-money option 平价期权 ghvF%-."1  
attorney 受权人；受托代表人 DVCO( fz  
attornment 新拥有人承认书 ,4dES|)sP  
attributable profit 可归属利润 ?"MJ'u  
attributable share value 可归属股份价值 6<0-GD}M  
Auckland Stock Exchange 奥克兰证券交易所 +g36,!q  
auction 拍卖 S%KY%hUt  
auctioneer 拍卖商 *p!K9$4  
audit 审计；核数 bz!9\D|h  
Audit Commission 审计署 hKq <e%oVH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] W\09hZ
6  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 j" wX7  
audit review 帐目审查 YrAaL"20  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T' O5>e  
audited account 审计帐目；经审计的帐目 }`k >6B  
audited annual account 经审计的周年帐目 J }izTI  
audited balance sheet 经审计的资产负债表 jU')8m[  
auditor 核数师；核数主任；审计师 Dw}8c
i'  
auditor's certificate 核数师证明书；审计师证明书 ,arFR'u>  
auditor's report 核数师报告；审计师报告 gM=oH   
Aussie bond 澳元债券 M7Ej#Y  
austerity budget 紧缩预算 ]{0R0Gr94  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 yQ\K;  
Australia All Ordinaries Index 澳洲所有普通股票指数 {l&6=z  
Australian Dollar [AUD] 澳元 N<wy"N{iS  
Australian Options Market 澳大利亚期权市场 zt/p'khP3  
Australian Securities Commission 澳洲证券事务监察委员会 @91Q=S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #6g-{OBv  
Australian Stock Exchange 澳大利亚证券交易所 :`BZ,j_  
Austrian Schilling [ATS] 奥地利先令 b_88
o-*/  
authentication 认证；鉴证 m~s.al(G91  
authority to purchase 委托购买证；委购书 !>XG$-$`Z  
authorization 认可；核准；授权；授权书 |~mq+:44+  
authorization by direction 指示授权 I#(D.\P  
authorization by instruction 指令授权 ^bpxhf x  
authorization by warrant 令状授权 ',-4o-  
authorization of unit trust 单位信托的认可 v=Ep
  
authorized agent 指定代理人 _%WJ7~>  
authorized capital 法定资本 pQ0yZpN%;  
authorized clerk 出市员 sW%U3,j  
authorized dealer 认可交易商 S<^*jheO5  
authorized financial institution 认可财务机构 3UeG>5R  
authorized fund 认可基金 (1e;7sNG@  
authorized fund house 获授权的基金公司；认可基金公司 + >o/Ob  
authorized institution 认可机构 e-<fkU9^W  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 q4_&C&7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,ry2J,IT7  
authorized insurer 获授权保险人；获认可承保人 x:8xGG9  
authorized investment 特准投资项目 [uO
W\)`  
authorized person 获授权人 ,=KJ7zIK?  
authorized representative 获授权代表 }N;c  
authorized share capital 法定股本 wc-H`S|@  
automated quotation system 自动报价系统 ;p~@*c'E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C[ <O
F/  
自动交易系统〔香港期货交易所有限公司〕 `o(PcX3/}  
automatic adjustment mechanism 自动调整机制 ;c73:'e  
automatic adjustment system 自动调整系统 f:L%th  
Automatic Clearing House 自动票据交换所 uiq)?XUKv  
automatic exchange rates accumulation system 自动化汇率累集系统 i|u3Qt5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 kM>0>fkjE  
automatic teller machine [ATM] 自动柜员机 I^
W  
autopay 自动转帐 @DK,ka(  
available assets 可用资产 [.tqgU  
available fiscal reserve 现存财政储备 b{H&%Jx)  
available profit 可用利润 6L@g]f|Y@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 =!3G,qV  
average 平均；平均数；海损 r.M8#YL  
average basic salary 平均基本薪金 {UT>> *C  
average consumer expenditure 平均消费开支；一般消费开支 $?p^ m`t_  
average cost 平均成本 "El$Sat`  
average cost of land production 增辟土地平均成本 1fRYXqx  
average daily turnover 平均每日成交额 ,ZjbbBZ  
average daily wage rate 平均每日工资率 rlu{C4l  
average expenditure pattern 平均开支模式 W&`_cGoP  
average growth rate 平均增长率 k^I4z^O=-;  
average net fixed assets 固定资产平均净值 D6Ov]E:fa  
average of relatives 相对价格平均数 mj :8ZZ  
average price 平均价格 b\~rL,7(  
average propensity to consume 平均消费倾向；一般消费倾向 cw#p!mOi~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7V?]Qif~  
average rate 平均率 H~RWM'_  
average revenue 平均收入；平均收益 2&fIF}vk>m  
average stock 平均库存；平均存货 vW6Pf^yJ  
average yearly rent 平均年租 Vf6lu)Zc1  
avoidance of double taxation 避免双重课税 ehj&A+Ip  
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 M$A"<5  
!$hrK6o  
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