一些有用的会计术语(也不知道发的地方对不对)A

A: pF'M
  
A share Ａ股；甲类股份 @H|3e@5([  
abatement of tax 减税；减扣免税额 Cm[^+.=I  
ABN AMRO Bank N.V. 荷兰银行 Schvwlm~i  
above-the-line expenditure 线上项目支出；经常预算支出 pR7D3Q:^7  
above-the-line receipt 线上项目收入；经常预算收入 a'YK1QX  
ABSA Asia Limited 南非联合亚洲有限公司 ~k/GmH  
absolute change 绝对数值变更 [+>cW0a  
absolute expenditure 实际开支 w[s}#Q  
absolute guideline figure 绝对准则数字 O"f|gc)GLz  
absolute interest 绝对权益 OM#eJ,MH<)  
absolute order of discharge 绝对破产解除令 1n EW'F  
absolute profit margin 绝对利润幅度 IGcYPL\&  
absolute value 实值；绝对值 2[Vs@X  
absolutely vested interest 绝对既得权益 [h~#5x  
absorbed cost 已吸收成本；已分摊成本 v>p}f"$`  
absorption 吸收；分摊；合并 V.~C.x  
absorption rate 吸收率；摊配率；分摊率 *)um^O  
ACB Finance Limited 亚洲商业财务有限公司 ~ A4_  
acceptable form of reciprocity 合理的互惠条件 p$zj2W+sN  
acceptable rate 适当利率；适当汇率 d/&~IR  
acceptance agreement 承兑协议 hT[w" &3  
acceptance for honour 参加承兑 F
q#;  
acceptor 承兑人；接受人；受票人 /|aD,JVN"  
acceptor for honour 参加承兑人 L(\o66a-rV  
accident insurance 意外保险 GB` G(a  
Accident Insurance Association of Hong Kong 香港意外保险公会 !F~*Q2PZ9  
accident insurance scheme 意外保险计划 {igVuZ(>en  
accident year basis 意外年度基准 9xIz[`)i.  
accommodation 通融；贷款 l]KxUkA+  
accommodation bill 通融票据；空头票据 i8>^{GODR  
accommodation party 汇票代发人 [Z{0|NR  
account balance 帐户余额；帐户结余 fv?vfI+m  
account book 帐簿 SKrkB~%z  
account collected in advance 预收款项 ~t.M!vk  
account current book 往来帐簿 oO~LiK>  
account of after-acquired property 事后取得的财产报告 8^av&u$  
account of defaulter 拖欠帐目 o%$'-N  
account payable 应付帐款 V~_aM@q1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hF7#i_UN<  
account receivable 应收帐款 #ybtjsu'"U  
account receivable report 应收帐款报表 "[p-I
y1  
account statement 结单；帐单；会计财务报表 w} 1~  
account title 帐户名称；会计科目 :igURr
  
accountant's report 会计师报告 >Sua:Uff  
Accountant's Report Rules 会计师报告规则 H3qM8_GUA  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `w/`qG:dK  
Accounting Arrangements 《会计安排》 gQ~X;'  
accounting basis 会计基础 Ph|\%P`>%  
accounting by Official Receiver 破产管理署署长呈交的帐目 zTQTmO  
Accounting Circular 《会计通告》 L>1i~c&V  
accounting class 会计类别 1*ui|fuK  
accounting date 记帐日期；会计结算日期 >{huaN B  
accounting for money 款项核算 Mo_(WSs  
Accounting Officer 会计主任 6N {|;R@2  
accounting period 会计报告期；会计期 1Wy0#?L  
accounting policy 会计政策；会计方针 t/L:Y=7w  
accounting practice 会计惯例 =TG[isC/F9  
accounting principle 会计准则 G
I$7uR}  
accounting record 会计记录 ^E349c-|  
accounting report 会计报告 yPhTCr5pK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o9#8q_D9  
Accounting Society of China 中国会计学会 w5tcO%+k1  
accounting statement 会计报表 zs@xw@  
accounting system 会计制度；会计系统 ;R8pVj!1f  
accounting transaction 会计事项；帐务交易 380M&Guh  
accounting treatment 会计处理 wtpz ef=  
accounting year 会计年度 E ) iEWc  
accretion 增值；添加 SWrP0Qjc  
accrual 应计项目；应累算数目 N5\]VCX  
accrual basis 应计制；权责发生制 ~v+A6N:qC  
accrual basis accounting 应计制会计；权责发生制会计 ,/bv3pE  
accrue 应累算；应计 ytg'
{)  
accrued benefit 应累算利益 2J5RZg9jL  
accrued charges 应计费用 236,o {9e  
accrued cumulative preference share dividend 应累算的累积优先股股息 Tz{f5c&  
accrued expenses 应累算费用 "ABg,
^jf  
accrued interest payable 应付利息；应计未付利息 d"Ae
r  
accrued interest receivable 应收利息；应计未收利息 WY 'Qhi
eH  
accrued right 累算权益 a
S,M=uqqK  
accruing profit 应累算的利润 zEYT,l  
accumulated fiscal reserve 累积财政储备 m/(f?M l  
accumulated profit 累积利润；滚存溢利 Bc^MZ~+ip  
accumulated reserve 累积储备 +#a_Y  
accumulation of surplus income 累积收益盈余 ]= nM|e  
acquired assets 既得资产 12JmSvD  
acquisition 收购；购置；取得 /3pvq%i  
acquisition cost 购置成本 s}5,<|DL  
acquisition expenses 购置费用 AYnk.H-v  
acquisition of 100% interest 收购全部股权 [@LA<Z_
 
acquisition of control 取得控制权 r{pbUk  
acquisition of fixed assets 购置固定资产 v@^P4cu;  
acquisition of shell “买壳” PUJkC  
acquisition price 收购价 {InD/l'v6n  
act of God 天灾 >.X& v  
acting partner 执事合伙人 'l7ey3B%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #Z)8
,N  
active partner 积极参与的合伙人 6< T@\E  
active trading 交投活跃 'W2B**}  
actual circulation 实际流通 mufJ@YS#  
actual cost 实际成本 2Sg^SZFH+o  
actual expenditure 实际开支；实际支出 4ZAnq{nR4  
actual income 实际入息；实际收入；实际收益 Op2@En|d  
actual market 现货市场 .Fe_Z)i>h  
actual price 现货价；实际价格 Z>)M{25  
actual profit 实际利润 R$Or&:E ^  
actual quotation 实盘；实际价位；实际报价 9J $"Qt5;6  
actual year basis 按实际年度计算 }Jr!aM'  
actuals 实货 rOyKugHe  
actuarial investigation 精算调查 (SnrYO`#  
actuarial principle 精算原则 ^^FqN;  
actuarial report 精算师报告 J+o6*t2|  
Actuarial Society of Hong Kong 香港精算学会 6hX[5?}  
actuarial valuation 精算师估值 []I_r=  
actuary 精算师 iu9<]1k  
ad referendum agreement 暂定协议；有待覆核的协定 J%mtlA  
ad valorem duty 从价税；按值征税 |h6u%t2AY  
ad valorem duty system 从价税制 $YztLcn  
ad valorem fee 从价费 1@"os[9  
ad valorem tariff 从价关税 lc8zF5  
additional allowance 额外免税额 \]y /EOT  
additional amount for unexpired risk 未过期风险的额外款额 Q]7}"B&  
additional assessable profit 补加应评税利润 dum(T  
additional assessment 补加评税 @}+F4Xh,L  
additional commitment 额外承担 snm1EPj  
additional commitment vote 额外承担拨款 IB%Hv]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j+6`nN7L  
additional dependent parent allowance 供养父母额外免税额 QGoBugU  
additional provision 额外拨款 A/A;'9  
additional stamp duty 附加印花税 __OH gp 1  
additional tax 补加税罚款；补加税款 OS]FGD3a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 'U/X<LCl  
adjudged bankrupt 被裁定破产 )r|Pm-:A{  
adjudicated bankrupt 裁定破产人 lVra&5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 cI/
Puh^3  
adjudication of bankruptcy 裁定破产；宣告破产 yZyB.wT  
adjudication of insolvency 裁定无力偿还债务 f~-qjEWm  
adjusted actual 经调整的实数；调整后的实数 5`QN<4?%  
adjusted current assets 经调整的流动资产；调整后的流动资产 3@8Zy:[8<  
adjusted figure 经调整的数字；调整后的数额 <]wQ;14;H  
adjusted liabilities 经调整的负债；调整后的负债 #-{^={p"  
adjusted loss 经调整的亏损；调整后的亏损 WN6%%*w  
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 $s`#&.>c-  
adjusted profit 经调整的利润；调整后的利润 ;/s##7qf  
adjusted surplus 经调整的盈余额；调整后的盈余额 trm-&e7q?;  
adjusted value 经调整的价值；调整后的价值 #y>q)Ph  
adjustment 调整；修订；理算〔保险〕 5q95.rw  
adjustment centre 调剂中心 cOrFe;8-.  
adjustment lag 调整过程的时间差距；调整时差 )gPkL r  
adjustment mechanism 调整机制 {O"N2W  
adjustment of loss 亏损调整 m$!Ex}2  
adjustment process 调整过程；调整程序 g),t  
adjustment range 调整幅度 gl>%ADOB@  
administered exchange rate 受管制汇率 {T'M4y=)i  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gt|:K)[,6  
administration expenses 行政费用 d6vls7J/4  
administration fee 手续费；行政费 _sX@BE  
administration in bankruptcy 破产管理 K1_#Jhz  
administration order 遗产管理令 ipH'}~=ID  
administrator 管理人；遗产管理人 lSK<LytB  
administrator of the estate 遗产管理人 i/{`rv*K[  
admission of debt 债项承认书 JS#AoPWA  
admission of proof 接纳债权证明 0jmPj
 
advance 放贷款项；垫付款项；预支款项；预付款项 kDWMget$  
advance account 暂支帐目；预付款帐户 \I+#M-V  
advance compensation 预付补偿金 ;JV(!8[  
advance from shareholder 股东垫款 W`gzMx  
advance pending reimbursement 预支以待日后付还 Gm.2!F=R4A  
advanced economy 先进经济体系 y|2y!&o,!  
advancement 预付；预付财产 y\@INA^  
advances warrant 垫款令 Q1^kU0M}  
advancing 贷出 Dg'BlrwbR  
adverse balance 逆差 cTu"T
u\Qw  
adverse exchange 逆汇 9?.  
advertisement addressed to shareholders 在报章刊登的致股东通告 U
C..)9  
advice for collection 托收通知书 716r/@y$6  
advice of drawing 提款通知书；汇票通知书 HtAO9  
advice of payment 付款通知 J e.%-7f  
Advisory Committee [Securities and Futures Commission] 0.z\YTZ9  
谘询委员会〔证券及期货事务监察委员会〕 &[qJ=HMm I  
Advisory Committee on Diversification 经济多元化谘询委员会 {2T;^+KE  
affidavit 誓章；遗产申报誓章 j:P(,M
[  
affidavit of no receipt 述明无收款的誓章 R>y/Y<5=  
affiliate 联号；联营公司；附属公司 }2.0e5[  
affiliated company 附属公司；联号；联营公司 1;"DIsz@d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k4+Q$3"  
affordability 负担能力 L.Tu7+M4  
African Development Bank [AfDB] 非洲开发银行 qLa6c2o,  
after-acquired property 事后取得的财产 
~fY\;  
after-hours dealing 市后交易 I08W I u  
after-tax profit 税后盈利；税后利润；税后溢利 {vox x&UX  
agency agreement 代理协议 YlJ_$Q[  
agency expenses 代理机构的开支 ++Fv )KY@  
agency fee 代理费 DW>|'w%  
Agency Law 《代理法》 !~fy".|x  
agent 代理人；承销人 JL!:`#\  
agent of company 公司代理人 PsO>&Te2  
agent's fee 代理人费；经纪费 f(E[jwy  
aggregate 总计；总数；总体数字 *_H^]wNJG  
aggregate amount 总款额；总额 O\q-Ai  
aggregate assets and liabilities 总体资产与负债 @BoZZ  
aggregate at constant price 按固定价格计算的总体数字 !eA6Ejf  
aggregate demand 总需求 >?|c>HGX  
aggregate gross position 总持仓量 $8WeWmY  
aggregate limit 总限额 pz ~REsx  
aggregate of salaries tax 合计薪俸税 Hh`HMa'q  
aggregate performance 总体表现；总体业绩 `9mc+  
aggregate supply 总体供应 "9O8#i<Nr  
aggregate surplus 总盈余 [Y-3C47  
aggregate total 整体总额 DSL3+%KF#  
aggregate value 总值；合计价值 SdNxSD$Q  
aggregated basis 合计基准 Wp(Rw4j  
aggregated net chargeable income 合计应课税入息实额 35n'sVn  
aggregation 合并计算；合计；总和 8/zv3.+[  
aggregation of incomes of husband and wife 夫妇入息合并计算 (7w95xI  
aggregation of property 财产的总和 Y{g[LG`U  
agio 差价；贴水 rp,Us#>6  
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》 NKMVp/66D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 04#<qd&ob@  
《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》 :uB(PeAv*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3,)[Q?nKD  
《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》 Mk8k,"RG&Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment UY^TTRrH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Svt%*j  
agreement for a settlement 授产协议 j026CVL  
agreement for assignment 转让协议 u]sxX")
 
agreement for sale 售卖协议；买卖协议 zvR;Tl6]  
agreement for sale and purchase 买卖协议 4P}d/w?'KL  
agreement for the payment of interest 支付利息协议 z LZHVvL3  
agreement for the repayment of money 还款协议 Mw|lEctN0  
agreement of reinsurance 再保险协议 E'^ny4gL  
Agricultural Bank of China 中国农业银行 0y3C />a  
air passenger departure tax 飞机乘客离境税 d"OYq
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (g0U v.*  
airport tax 机场税 \]
0+J  
alcohol duty 酒精税 cK\'D  
alienation 让与；让渡；转让 D*t[5,~j  
alimony 生活费；赡养费 gf70 O
>E  
All Ordinaries Index [AOI] 所有普通股指数 g1I8_!}~  
all risks 全险；综合险 
SXx4^X  
All Sales Record for Stock Market 《股票市场成交报告》 S2:G#%EAa  
Allied Capital Resources Limited 新联财务有限公司 DWupLJpk;c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 uLr-!T  
allocation letter 拨款信件 J~)JsAXAI  
allocation of fund 分配款项；预留款项 BFZ\\rN`  
allocation of profit 利润分配；溢利分配 #6mr'e1  
allocation warrant 拨款令 ]-jaIvM  
allotment 分配；配股 <jqL4!<  
allotment notice 股份配售通知；配股通知 P5__[aTD  
allotment of shares 股份分配 eN0lJ~  
allowable 可获宽免；免税的 th}&|Y)T2  
allowable business loss 可扣除的营业亏损 jJAr #|  
allowable expenses 可扣税的支出 {EJ+   
allowance 免税额；津贴；备抵；准备金 0Ok[`r`  
allowance for debts 债项的免税额 *1h@Jb34  
allowance for depreciation by wear and tear 耗损折旧免税额 z`sW5K(A  
allowance for funeral expenses 殡殓费的免税额 zvwv7JtB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  K0Lc~n/  
allowance for repairs and outgoings 修葺及支出方面的免税额 .F3~eas  
allowance to debtor 给债务人的津贴 *iV#_  
alteration of capital 资本更改 g ,yB^^%  
alternate trustee 候补受托人 4iY <7l8  
amalgamation 合并 A>6_h1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Iv/h1j> H  
ambit of charges 征税范围；收费范围 ]F #0
to  
amended valuation 经修订的估值 h<i.Z7F;tj  
American Commodities Exchange 美国商品交易所 j-v/;7s/B  
American Express Bank Limited 美国运通银行 (zw.?ADPCT  
American Stock Exchange 美国证券交易所 rE
oOv  
amortization 摊销 ~*L
@|?  
amount due from banks 存放银行同业的款项 o(D6  
amount due from banks abroad 存放海外银行同业的款项 QB*n [(?  
amount due from holding companies 控股公司欠款 at(gem   
amount due from local banks 存放本港银行同业的款项 64D4*GQ  
amount due to banks 银行同业的存款 R)Dh;XA  
amount due to banks abroad 海外银行同业的存款 syk,e4:oA  
amount due to holding companies 控股公司存款 :Yn{:%p  
amount due to local banks 本港银行同业的存款 0oo_m6ie&  
amount due to outport banks 外埠银行同业的存款 RQ,X0
pS  
amount for note issue 发行纸币的款额 hA+;eXy/  
amount of bond 担保契据的款额 %:y
"o_X_  
amount of consideration 代价款额 Qm4cuV-0{  
amount of contribution 供款数额 t![972.&  
amount of indebtedness 负债款额 |T{ZDJ+  
amount of principal of the loan 贷款本金额 ;0}C2Cz'  
amount of rates chargeable 应征差饷数额 ZWx4/G  
amount of share capital 股本额 a KIS%M#Y  
amount of sums assured 承保款额 be'&tsZ9  
amount of variation 变动幅度 ,&jjpeZP  
amount of vote 拨款数额 e r"gPW  
amount payable 应付款额 hroRDD  
amount receivable 应收款额 29NP!W /g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jo9c|\4  
analysis 分析 B|SX?X  
ancillary risk 附属风险 Tx/KL%X  
annual account 周年帐目；周年帐目报表；年度决算；年结 9\i^.2&  
annual accounting date 年结日期 ]CgZt'h{  
annual allowance 每年免税额；年积金；年度津贴；年津 #Q%0y^s  
annual balance 年度余额 uR82},r$m  
annual disposable income 每年可动用收入 o+?Ko=vYw  
annual estimates 周年预算 Zk0?=f?j  
annual fee 年费 _RX*Ps=  
annual general meeting 周年大会 kaVYe)~  
annual growth rate 年增率；每年增长率 `(8RK  
annual long-term supplement 长期个案每年补助金 6H:EBj54?  
annual pensionable emolument 可供计算退休金的年薪 D$SO 6X~  
annual report 年报 *'R2Lo<C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @fd
{5 >\  
annual return 周年报表；周年申报表；每年报税表格 j{P3o<l&`  
Annual Return Rules 《周年报表规则》 T7Yg^ -"  
annual review of consumer prices 每年消费物价回顾 qGie~S ##  
annual roll-forward basis 逐年延展方式 &XSe&1  
annual salary 年薪 yj
9Ad*.  
annual statement 年度报表；年度决算表 0WAOA6 _x  
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 dZ\T@9+j+  
annuitant 年金受益人 NjSjE_S2B8  
annuity 年金 hj[sxC>z5  
annuity contract 年金合约 #^q@ra  
annuity on human life 人寿年金 }fz;La:b  
antecedent debt 先前的债项 V_pKe~  
ante-dated cheque 倒填日期支票 *.
; }v@  
anticipated expenditure 预期开支 R= *vPS  
anticipated net profit 预期纯利 S]biN]+7s  
anticipated revenue 预期收入 U&y?3  
anti-inflation measure 反通货膨胀措施 2LH.If  
anti-inflationary stance 反通货膨胀立场 /ee4 v!  
apparent deficit 表面赤字 ys|};*  
apparent financial solvency 表面偿债能力 eh$T 3_#q  
apparent partner 表面合伙人 tNCKL.yU  
application for personal assessment 个人入息课税申请书
Ib$
?[  
application of fund 资金应用 u1(8a%ZC  
application to release as liquidator and to destruct the books of accounts and documents !,PoH  
申请免除清盘人职务及毁灭帐簿与文件 vm"dE4W=  
appointed actuary 委任精算师 (1Ii86EP  
appointed auditor 委任核数师；委任审计师 "_e/O&-cH  
appointed trustee 委任的受托人 lF!Iu.MM 9  
appointer 委任人 M \3Zj(E/  
apportioned pro rata 按比例分摊 Sc&p*G  
apportionment 分配；分摊 -j"2rIl4#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gNzamorv[  
apportionment formula 分摊方程式 [7SR2^uf<j  
apportionment of estate duty 遗产税的分摊 b `.h+=3  
appraisal 估价；评估 )NS&1$  
appreciable growth 可观增长 n7K\\|X  
appreciable impact 显着影响 Iw) 'Yyg  
appreciable increase 可观增长 D[}qhDlX  
appreciation 增值；升值 Oe}6jcb6&  
appreciation against other currencies 相对其他货币升值 a,*~wmg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .(2ui~ed  
appreciation tax 增值税 p=8?hI/bim  
appropriation 拨款；拨用；拨付 *>p#/'_E  
appropriation account 拨款帐目 }z8HS< #Q  
Appropriation Bill 拨款法案 %1VfTr5  
appropriation-in-aid system 补助拨款办法 8?
&u5  
approved assets 核准资产 | WMq&-$D  
approved basket stock 认可一篮子证券 0|_d{/VK4  
approved budget 核准预算 6,;7iA]  
approved charitable donation 认可慈善捐款 xBi``x2eY  
approved charitable institution 认可慈善机构 KN9e""  
approved currency 核准货币；认可货币 96 !e:TU  
approved estimates 核准预算 ,\
n%e'  
approved estimates of expenditure 核准开支预算 " )_-L8  
approved overseas insurer 核准海外保险人 o2M4?}TpIV  
approved overseas trust company 核准海外信托公司
ThSB\  
approved pooled investment fund 核准汇集投资基金 )S6"I  
approved provident fund scheme 认可公积金计划 YX:[],FP  
approved provision 核准拨款 *(sFr E  
approved redeemable share 核准可赎回股份 s0
x;<si_  
approved regional stock 认可地区性证券 T.p:`}Ma  
approved retirement scheme 认可退休金计划 n:wZL&ZV0  
approved subordinated loan 核准附属贷款 :=K <2
 
arbitrage 套戥；套汇；套利 OwM.N+z#T  
arbitrageur 套戥者；套汇者 )mw&e}jRV  
arbitrary amount 临时款项 4w5mn6MxR  
arrangement 措施；安排；协定 }hv" ku6!  
arrears 欠款 9n#Em
 
arrears of pay 欠付薪酬 q!P{a^Fnc  
arrears of revenue 逾期未收税款；逾期未收的帐项 O}IRM|r"  
articles of association 组织章程；组织细则；组织章程细则 B> LL *  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _Q1[t9P"  
ascertainment of profit 确定利润 +Tw]u`  
"Asia Clear" “亚洲结算系统” d2e4=/A%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @(mXiK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =fr_` "?k  
Asian Development Fund [ADF] 亚洲发展基金 I6E!$}  
Asian dollar bond 亚洲美元债券 7xmif YC  
Asian dollar market 亚洲美元市场 +(|6Wv  
Asian dollar rate 亚洲美元利率 _ X* A  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 y=)xo7(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q|+`ihut  
asked price 沽盘；喊价；索价；卖方报价 &_N$S2  
assessable income 应评税入息 otgU6S7F  
assessable loss 应评税亏损 qOk=:1`3  
assessable profit 应评税利润 (n,!
v)  
assessable value 应评税值 V 2WcPI^  
assessed profit 估定利润 l6lyRJ  
assessed value 经评估价值 ;{k`nv_6  
assessment 评税；评定；估价；评税单 a!US:^}lu  
assessment number 评税编号；估价编号 Cg!]x o  
assessment of additional tax 补加税评税 <8Zm}-U  
assessment of performance 业绩评估；实绩评价 VV1I2YcKt  
Assessor 评税主任 j%qBNoT~  
asset price bubbles 资产价格泡沫 WTcrfs)T  
asset-backed securities 具资产保证的证券 U- a+LS  
assets accretion 资产增值 @m=xCg.Z  
assets and liabilities 资产与负债 nd[{DF?)/  
assets betterment statement 资产递增表；资产改进表 TEK]$%2  
assets lending 实物放款；有抵押贷款 c=}#8d.  
assets of the company passing on the death 死者去世时转移的公司资产 R}-<ZJe  
assets pledged as security for liabilities 用作负债抵押的资产 u#l@:p  
assets portfolio 资产投资组合 &7YTz3aj  
assets price 资产价格 L/VlmN_v>s  
assets quality 资产质素 *)jhhw=34  
assets realization 资产变现 RnX:T)+o  
assets refinancing arrangement 资产再集资安排 -$[o:dLO  
assets securitization 资产证券化 q)ns ui(  
assets situated outside Hong Kong 在香港以外地方的资产 !Deg!f\g  
assets stripping 削减资产；拆卖资产 DhAQ|SdCf  
assets value 资产值 bH-QF\>  
assignee 承让人 GuV.7&!x  
assignment 转让；转让书；转让契 ~P47:IZf  
assignment of interest 权益转让 o"Dk`L2  
assignment of letters patent and trade mark 专利证书及商标转让 ;ss,x  
assignment of property 物业转让；物业转让书 i'$V'x'k  
assignment right 转让权 QyGTm"9l  
assignor 转让人 12yr_   
associate 有联系的人；有关连人士；相联者；合伙人；联系人 avb'J^}f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o-))R| ~z  
associate member 附属会员 a&Stdh  
associated body corporate 相联法人团体 .FarKW  
associated company 相联公司；联属公司 TA.ugF)h  
associated corporation 相联法团 <R TAO2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ld-Cb3R^  
公认会计师公会〔英国〕 ya<nD'%9  
Association of Futures Exchange Brokers 香港期货经纪协会 q;
^Q1[Ari  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f8T6(cA  
association of underwriters 承保人组织 JfJLJ(}  
assumption of control 接管 fr\"MP  
assurance 担保；保险；转易；转易书 UkE fuH  
assurance of interest 权益的转易 zJH#J=O  
at 19XX price 按一九ＸＸ年价格计算 UC!?.  
at a discount 按赔价计算；按贴水价格计算；打折扣 6z6\-45  
at a premium 按溢价计算；按升水价格计算 g9A8b(>F&@  
at call 通知付款；按通知 (V:z7  
at constant market price 按固定市价计算 |#_F  
at constant price 按固定价格计算 J-6l<%962%  
at cost 按成本计算 ^ucmScl  
at current market price 按当时市价计算；按现时市价计算 o_.f7|U!  
at current price 按当时价格计算；按现时价格计算 )Oxsasn)M  
at factor cost 按要素成本计算；按生产要素成本计算 \; 9log<Z  
at money-of-the-day price 按付款当日价格计算
jf`QoK  
at or better 按指定或较佳价位〔买卖指令〕 XYi-o][Mf  
at par 按面值计算；平价 M@k8;_5  
at sight 见票即付 \F$Vm'f_  
at the close 按收市盘 qT<OiIMj^  
at the opening 按开市盘 ;i)NP X  
attestation 见证；见证条款 }#u.Of`6
"  
at-the-money option 平价期权 ma!rZn  
attorney 受权人；受托代表人 D%=VhKq  
attornment 新拥有人承认书 1BA/$8G  
attributable profit 可归属利润 N)kZ2|oD  
attributable share value 可归属股份价值 #-]!;sY>  
Auckland Stock Exchange 奥克兰证券交易所 ~rUcko8  
auction 拍卖 d@$]/=%  
auctioneer 拍卖商 &V`~ z e  
audit 审计；核数 nY>UYSv  
Audit Commission 审计署 6T?$m7c  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] $s2Y,0>I6  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 yDuMn<=3  
audit review 帐目审查 \aEarIX#*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 vKcZgIR  
audited account 审计帐目；经审计的帐目 jkVX>*.|oy  
audited annual account 经审计的周年帐目 qZV.~F+  
audited balance sheet 经审计的资产负债表 X6T*?t3!9[  
auditor 核数师；核数主任；审计师 ^&!SnM  
auditor's certificate 核数师证明书；审计师证明书 T3_3k.,|  
auditor's report 核数师报告；审计师报告 S'h{["P~ 0  
Aussie bond 澳元债券 !`A]
YcQ  
austerity budget 紧缩预算
|7pi9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~7G@S&<PK(  
Australia All Ordinaries Index 澳洲所有普通股票指数 + a
,x  
Australian Dollar [AUD] 澳元 {:63% j  
Australian Options Market 澳大利亚期权市场 nlq"OzcH04  
Australian Securities Commission 澳洲证券事务监察委员会 `|rr<Tsy\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Knjg`f  
Australian Stock Exchange 澳大利亚证券交易所 7)i6L'r  
Austrian Schilling [ATS] 奥地利先令 Fk-}2_=vi  
authentication 认证；鉴证 )y .1}R2[  
authority to purchase 委托购买证；委购书 ~+~^c|  
authorization 认可；核准；授权；授权书 ?V{AP&#M$x  
authorization by direction 指示授权 1
.U9EuI  
authorization by instruction 指令授权 Rxf.@E  
authorization by warrant 令状授权 S^,q{x*T  
authorization of unit trust 单位信托的认可 >jBa  
authorized agent 指定代理人 #~I.F4  
authorized capital 法定资本 Ih;I&D+e;  
authorized clerk 出市员 mdB~~j  
authorized dealer 认可交易商 KE_GC ;bQ  
authorized financial institution 认可财务机构 0ECQ>Ux:  
authorized fund 认可基金 C)RJjaOr  
authorized fund house 获授权的基金公司；认可基金公司 7rZE7+%]  
authorized institution 认可机构 U9/>}Ni%3G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4#fgUlV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !8Mi+ZV  
authorized insurer 获授权保险人；获认可承保人 k^:+Pp  
authorized investment 特准投资项目 Wu1">|  
authorized person 获授权人 k0e {c  
authorized representative 获授权代表 hgmo b"o  
authorized share capital 法定股本 ukAE7O(W&  
automated quotation system 自动报价系统 b-"kcl
K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,QZNH?Cp/  
自动交易系统〔香港期货交易所有限公司〕 Yo^9Y@WDW  
automatic adjustment mechanism 自动调整机制 .zQ'}H1.C  
automatic adjustment system 自动调整系统 q(nPI  
Automatic Clearing House 自动票据交换所 DQ{"6-  
automatic exchange rates accumulation system 自动化汇率累集系统 Es^=&2''  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ndE"v"_H  
automatic teller machine [ATM] 自动柜员机 _enS_R  
autopay 自动转帐 G,,7.%eib=  
available assets 可用资产 UVlXDebl  
available fiscal reserve 现存财政储备 7FYq6wi  
available profit 可用利润 [izP1A$r#Q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :%2uZ/cG(  
average 平均；平均数；海损 *vS)aRK  
average basic salary 平均基本薪金 ~ ~U,  
average consumer expenditure 平均消费开支；一般消费开支 2$=I+8IL  
average cost 平均成本 v9K=\ j  
average cost of land production 增辟土地平均成本 .Z#8,<+  
average daily turnover 平均每日成交额 |k[hk  
average daily wage rate 平均每日工资率 }Lc8
tj<  
average expenditure pattern 平均开支模式 s^lm 81;  
average growth rate 平均增长率 3zs
jL=ta  
average net fixed assets 固定资产平均净值 MWHzrqCA  
average of relatives 相对价格平均数 hI}rW^o^  
average price 平均价格 SYaL@54  
average propensity to consume 平均消费倾向；一般消费倾向 AY)R2> fW%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 hG!|
ts  
average rate 平均率 0J5IO|1M  
average revenue 平均收入；平均收益 ps&p|  
average stock 平均库存；平均存货 d:GAa   
average yearly rent 平均年租 "}ZUa~7  
avoidance of double taxation 避免双重课税 .J fV4!=o  
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 AiOz1Er  
jB-wJNP/  
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