一些有用的会计术语(也不知道发的地方对不对)A

A: M| Gl&   
A share Ａ股；甲类股份 tKUW  
abatement of tax 减税；减扣免税额 [Lje?M* r  
ABN AMRO Bank N.V. 荷兰银行 WcSvw  
above-the-line expenditure 线上项目支出；经常预算支出 R7(XDX=[s  
above-the-line receipt 线上项目收入；经常预算收入 "$(D7yFO  
ABSA Asia Limited 南非联合亚洲有限公司 !5De?OXe   
absolute change 绝对数值变更 Q3hf =&$  
absolute expenditure 实际开支 9F3,  
absolute guideline figure 绝对准则数字 rucw{) _  
absolute interest 绝对权益 jS
vq1$U  
absolute order of discharge 绝对破产解除令 #A4WFZ  
absolute profit margin 绝对利润幅度 S'|PA7a}h  
absolute value 实值；绝对值 g`'!Vgd?M[  
absolutely vested interest 绝对既得权益 RYvcuA)  
absorbed cost 已吸收成本；已分摊成本 sS{Co8EJn  
absorption 吸收；分摊；合并 u `xQC/  
absorption rate 吸收率；摊配率；分摊率 Ng;?hTw  
ACB Finance Limited 亚洲商业财务有限公司 C1_0 9Vc  
acceptable form of reciprocity 合理的互惠条件 @Hp%4$=  
acceptable rate 适当利率；适当汇率 OHAU@*[lM  
acceptance agreement 承兑协议 I$sXbM;z=  
acceptance for honour 参加承兑 &8i$`6wY  
acceptor 承兑人；接受人；受票人 . U6(>6-  
acceptor for honour 参加承兑人 BhAT@%  
accident insurance 意外保险 [g}#R#Y)  
Accident Insurance Association of Hong Kong 香港意外保险公会 <ivG(a*=]  
accident insurance scheme 意外保险计划 36co'a4,  
accident year basis 意外年度基准 .9ZK@xM&?  
accommodation 通融；贷款 P-T@'}lW  
accommodation bill 通融票据；空头票据 A405igF  
accommodation party 汇票代发人 fCNQUK{Gs5  
account balance 帐户余额；帐户结余 khR[8j..  
account book 帐簿 nl(GoX$vRQ  
account collected in advance 预收款项 a8)2I~j  
account current book 往来帐簿 g?xXX /Qe  
account of after-acquired property 事后取得的财产报告 q90RTX'CY  
account of defaulter 拖欠帐目 DFZ0~+rh  
account payable 应付帐款 9xJtDdy-O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 uHacu<$=  
account receivable 应收帐款 8dx7@y?z  
account receivable report 应收帐款报表 b/oNQQM#Dk  
account statement 结单；帐单；会计财务报表 ^zT=qBl  
account title 帐户名称；会计科目 dKEy6
C"@  
accountant's report 会计师报告 w
2b(,w  
Accountant's Report Rules 会计师报告规则 (5Q<xJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 RgH 6l2  
Accounting Arrangements 《会计安排》 v9@_DlV\  
accounting basis 会计基础 L
brn8,G\  
accounting by Official Receiver 破产管理署署长呈交的帐目 (FGy"o%TP'  
Accounting Circular 《会计通告》 H1?C:R  
accounting class 会计类别 #'f5owk>,  
accounting date 记帐日期；会计结算日期 m#[c]v{  
accounting for money 款项核算 !jB}}&Ii  
Accounting Officer 会计主任 B+Qo{-  
accounting period 会计报告期；会计期 !.#g  
accounting policy 会计政策；会计方针 ]vR Ol.  
accounting practice 会计惯例 ex~"M&^  
accounting principle 会计准则 32 j){[PL3  
accounting record 会计记录 0 5?`W&:9  
accounting report 会计报告 /YPG_,lRA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D0bpD  
Accounting Society of China 中国会计学会 ]Q.S Is  
accounting statement 会计报表 Sru0j/|H\  
accounting system 会计制度；会计系统 *^{j!U37s  
accounting transaction 会计事项；帐务交易 ,if~%'9j  
accounting treatment 会计处理 F ]D^e{y  
accounting year 会计年度 73!NoDxb  
accretion 增值；添加 CTg79 ITYk  
accrual 应计项目；应累算数目 l{3zlXk3z  
accrual basis 应计制；权责发生制 n?6^j8i  
accrual basis accounting 应计制会计；权责发生制会计 _?felxG[  
accrue 应累算；应计 %LHt{:9.  
accrued benefit 应累算利益 )R<93`q  
accrued charges 应计费用 ,@p4HN*  
accrued cumulative preference share dividend 应累算的累积优先股股息 7~1Fy{tc  
accrued expenses 应累算费用 CaED(0  
accrued interest payable 应付利息；应计未付利息 R86i2',  
accrued interest receivable 应收利息；应计未收利息 nt&% sM-X  
accrued right 累算权益 `%Kj+^|DS  
accruing profit 应累算的利润 yRQ1Szbjli  
accumulated fiscal reserve 累积财政储备 qh}+b^Wi  
accumulated profit 累积利润；滚存溢利  =v?V  
accumulated reserve 累积储备 YwH Fn+  
accumulation of surplus income 累积收益盈余 $!p2Kf>/Q  
acquired assets 既得资产 @JdeOL;  
acquisition 收购；购置；取得 3:$@DZT$  
acquisition cost 购置成本 %kkDitmI{  
acquisition expenses 购置费用 r&v!2A]:  
acquisition of 100% interest 收购全部股权 U. <c#S  
acquisition of control 取得控制权 Hxac#(,7  
acquisition of fixed assets 购置固定资产 sng6U;Z  
acquisition of shell “买壳” Zd-QZ<c";t  
acquisition price 收购价 3zfiegY@wm  
act of God 天灾 ~3Qa-s;g  
acting partner 执事合伙人 leSBR,C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *h?}~!AjY  
active partner 积极参与的合伙人 cRag0.[  
active trading 交投活跃 rKOa9M  
actual circulation 实际流通 TL"+Iv2]/$  
actual cost 实际成本 #NMQN*J>D  
actual expenditure 实际开支；实际支出 }YC=q  
actual income 实际入息；实际收入；实际收益 X}={:T+6s  
actual market 现货市场 `;R$Ji=>  
actual price 现货价；实际价格 I%[Tosud<  
actual profit 实际利润 K4|fmgcy.  
actual quotation 实盘；实际价位；实际报价 ebL0cK?  
actual year basis 按实际年度计算 75
P!`9bE  
actuals 实货 -; d{}F  
actuarial investigation 精算调查 96!2@c{  
actuarial principle 精算原则 XF3lS#pt  
actuarial report 精算师报告 tycVcr\(  
Actuarial Society of Hong Kong 香港精算学会 
r4 5}o  
actuarial valuation 精算师估值 !p36OEx  
actuary 精算师 XH!n{Of  
ad referendum agreement 暂定协议；有待覆核的协定 &432/=QSm0  
ad valorem duty 从价税；按值征税 J7EWaXGbz  
ad valorem duty system 从价税制 O]="ggq&  
ad valorem fee 从价费 x>K,{{B)X  
ad valorem tariff 从价关税 QDK }e:4q  
additional allowance 额外免税额 6PWw^Cd  
additional amount for unexpired risk 未过期风险的额外款额 P?8$VAkj  
additional assessable profit 补加应评税利润 D}ZPgt#   
additional assessment 补加评税 !q/Q2N(  
additional commitment 额外承担 /a}N6KUi  
additional commitment vote 额外承担拨款 Z
l
!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #QOb[9(Tu(  
additional dependent parent allowance 供养父母额外免税额 kyYU 1gfh  
additional provision 额外拨款 ]$UTMuOQl  
additional stamp duty 附加印花税 ??hKsjNAm0  
additional tax 补加税罚款；补加税款 I&1.}{G>F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 i(# Fjp  
adjudged bankrupt 被裁定破产 hf)RPG&  
adjudicated bankrupt 裁定破产人 r|bGn#^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #{)mr [c|  
adjudication of bankruptcy 裁定破产；宣告破产 -0CL#RzKR  
adjudication of insolvency 裁定无力偿还债务 IY}GU 2#  
adjusted actual 经调整的实数；调整后的实数 %6V=G5+W  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,(hP /<  
adjusted figure 经调整的数字；调整后的数额 vON7~KA  
adjusted liabilities 经调整的负债；调整后的负债 #~|esr/wf  
adjusted loss 经调整的亏损；调整后的亏损 Mg^A,8lrm  
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 eXLdb-  
adjusted profit 经调整的利润；调整后的利润 5Tidb$L;Du  
adjusted surplus 经调整的盈余额；调整后的盈余额 =zp{ ^mC  
adjusted value 经调整的价值；调整后的价值 "x:-#2+h  
adjustment 调整；修订；理算〔保险〕 oq>jCOVh  
adjustment centre 调剂中心 eq2LV=d{m  
adjustment lag 调整过程的时间差距；调整时差 .o<9[d"  
adjustment mechanism 调整机制 ^#w9!I{4.  
adjustment of loss 亏损调整 /Vv)00  
adjustment process 调整过程；调整程序 7=wQ#bq"1P  
adjustment range 调整幅度 }g2l ni  
administered exchange rate 受管制汇率 3Dh{#"88  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *TxR2pC}  
administration expenses 行政费用 oO;<$wx2t  
administration fee 手续费；行政费 '
Ze& LQ  
administration in bankruptcy 破产管理 bg|=)sw4  
administration order 遗产管理令 \w$e|[~  
administrator 管理人；遗产管理人 !83 N#Y_Mz  
administrator of the estate 遗产管理人 UrS%t>6k  
admission of debt 债项承认书 Sn;q:e3i{A  
admission of proof 接纳债权证明 nu16L$]  
advance 放贷款项；垫付款项；预支款项；预付款项 P^BSl7cT  
advance account 暂支帐目；预付款帐户 3[kl` *`  
advance compensation 预付补偿金 ZGd7e.u=  
advance from shareholder 股东垫款 #g Rns  
advance pending reimbursement 预支以待日后付还 yzGBGC  
advanced economy 先进经济体系 .+ic6  
advancement 预付；预付财产 +sd':v
E  
advances warrant 垫款令 U!lWP#m  
advancing 贷出 R~dWblv  
adverse balance 逆差 EiA_9%<  
adverse exchange 逆汇 ar`}+2Qh0  
advertisement addressed to shareholders 在报章刊登的致股东通告 'HWPuWW  
advice for collection 托收通知书 0+rBGk  
advice of drawing 提款通知书；汇票通知书 @]],H0  
advice of payment 付款通知 M!PK3  
Advisory Committee [Securities and Futures Commission]  t|:XSJ9  
谘询委员会〔证券及期货事务监察委员会〕 Fow{-cs_p  
Advisory Committee on Diversification 经济多元化谘询委员会 E3_ 5~>  
affidavit 誓章；遗产申报誓章 ~~,#<g[  
affidavit of no receipt 述明无收款的誓章  n4AQ  
affiliate 联号；联营公司；附属公司 ab_EH}j1\q  
affiliated company 附属公司；联号；联营公司 vb\R~%@T,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 f(
-
3d*g  
affordability 负担能力 d\ Xijy  
African Development Bank [AfDB] 非洲开发银行 dpcv'cRfw  
after-acquired property 事后取得的财产 r
?Pk}Q  
after-hours dealing 市后交易 $! UEpQ  
after-tax profit 税后盈利；税后利润；税后溢利 p1\EC#Q  
agency agreement 代理协议 <2w41QZX  
agency expenses 代理机构的开支 UzkX;UA  
agency fee 代理费 l_&T)Ei  
Agency Law 《代理法》 xl@  
agent 代理人；承销人 &!8u4*K5j  
agent of company 公司代理人 ?)/H
8
n  
agent's fee 代理人费；经纪费 +|O&k  
aggregate 总计；总数；总体数字 ?,!C0ts  
aggregate amount 总款额；总额 _^w^
tfH]  
aggregate assets and liabilities 总体资产与负债 X5P1wxk'  
aggregate at constant price 按固定价格计算的总体数字 RJOyPZ]  
aggregate demand 总需求 P76QHBbl  
aggregate gross position 总持仓量 k8ymOx  
aggregate limit 总限额 wpJfP_H  
aggregate of salaries tax 合计薪俸税 N..@}}  
aggregate performance 总体表现；总体业绩 iM{aRFL  
aggregate supply 总体供应 h{VGhkU9f  
aggregate surplus 总盈余 pW2-RHGJY  
aggregate total 整体总额 \XG\
 
aggregate value 总值；合计价值 u|&a!tOf2  
aggregated basis 合计基准 !2=e
au^p  
aggregated net chargeable income 合计应课税入息实额 .iEzE
mu  
aggregation 合并计算；合计；总和 Io)@u~yz  
aggregation of incomes of husband and wife 夫妇入息合并计算 M7AUY#)  
aggregation of property 财产的总和 ::k/hP9.^  
agio 差价；贴水 sHMZ'9b  
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》 H|B4.z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :YN,cId*  
《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》 %R*-oQ1T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment yLCJSN$7  
《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》 &28%~&L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^@xn3zJ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9iOTT%pq  
agreement for a settlement 授产协议 j1P#({z[  
agreement for assignment 转让协议 7cT ~u  
agreement for sale 售卖协议；买卖协议 CC`Y r  
agreement for sale and purchase 买卖协议 O<qo%f
P  
agreement for the payment of interest 支付利息协议 6y)NH 8l7  
agreement for the repayment of money 还款协议 5!d'RBO   
agreement of reinsurance 再保险协议 oOy_2fwZPp  
Agricultural Bank of China 中国农业银行 j}@n`[V1  
air passenger departure tax 飞机乘客离境税 ns !Mqcm  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4VfZw\^  
airport tax 机场税 25jgM!QBXF  
alcohol duty 酒精税 X\LiV{c  
alienation 让与；让渡；转让 | D,->k  
alimony 生活费；赡养费 i}e OWi  
All Ordinaries Index [AOI] 所有普通股指数 1mz72K  
all risks 全险；综合险 By}>h6`[  
All Sales Record for Stock Market 《股票市场成交报告》 BjCg!6`XF  
Allied Capital Resources Limited 新联财务有限公司 <bgFc[Z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6 VuMx7W1  
allocation letter 拨款信件 
$"x~p1P  
allocation of fund 分配款项；预留款项 ;_=+h,n  
allocation of profit 利润分配；溢利分配 *z\L  
allocation warrant 拨款令 HFrwf{J  
allotment 分配；配股 JG!@(lr  
allotment notice 股份配售通知；配股通知 yixAG^<  
allotment of shares 股份分配 G![JRJxQ  
allowable 可获宽免；免税的 SW_jTn#x  
allowable business loss 可扣除的营业亏损 x1R<oB|  
allowable expenses 可扣税的支出 \#)w$O  
allowance 免税额；津贴；备抵；准备金 Oi4tG&q  
allowance for debts 债项的免税额 XfH[:XG3  
allowance for depreciation by wear and tear 耗损折旧免税额 d,caOE8N  
allowance for funeral expenses 殡殓费的免税额 dgM@|&9*m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4z>SI\Ss  
allowance for repairs and outgoings 修葺及支出方面的免税额 924a1
 
allowance to debtor 给债务人的津贴 E >lW'  
alteration of capital 资本更改 VRa>bS  
alternate trustee 候补受托人 uu+)r  
amalgamation 合并 *.F4?i2D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 use` y^c  
ambit of charges 征税范围；收费范围 ptEChoZ6  
amended valuation 经修订的估值 h1.<\GO  
American Commodities Exchange 美国商品交易所 #=\nuT'oy  
American Express Bank Limited 美国运通银行 /#I~iYPe  
American Stock Exchange 美国证券交易所 uiIS4S_  
amortization 摊销 L9":=  
amount due from banks 存放银行同业的款项 lcYjwA  
amount due from banks abroad 存放海外银行同业的款项 Z</.Ss 4  
amount due from holding companies 控股公司欠款 r5S5;jL%t  
amount due from local banks 存放本港银行同业的款项 &+zS4)UK  
amount due to banks 银行同业的存款 &)v}oHy,m  
amount due to banks abroad 海外银行同业的存款 Sn!5/9Y  
amount due to holding companies 控股公司存款 |KLCO'x  
amount due to local banks 本港银行同业的存款 2h5L#\H"  
amount due to outport banks 外埠银行同业的存款 Doc_rQYku  
amount for note issue 发行纸币的款额 e.jbFSnA  
amount of bond 担保契据的款额 V+&C_PyC  
amount of consideration 代价款额 ~V6wcXd  
amount of contribution 供款数额 n(tx'&U"R  
amount of indebtedness 负债款额 !U8n=A#,-  
amount of principal of the loan 贷款本金额 QNesiV0MI  
amount of rates chargeable 应征差饷数额 /[RO>Z9  
amount of share capital 股本额 p?XVO#  
amount of sums assured 承保款额 7S]<?>*  
amount of variation 变动幅度 -oR P ZtW  
amount of vote 拨款数额 U/l3C(bc!  
amount payable 应付款额 lLi)?  
amount receivable 应收款额 K)[DA*W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %{HeXe  
analysis 分析 DA wUG  
ancillary risk 附属风险 $Cx?%X^b  
annual account 周年帐目；周年帐目报表；年度决算；年结 GjH$!P=.  
annual accounting date 年结日期 Ny2. C?2  
annual allowance 每年免税额；年积金；年度津贴；年津 pW4$$2S?9  
annual balance 年度余额 /U5!]7&gB  
annual disposable income 每年可动用收入 >#~>!cv6D  
annual estimates 周年预算 nBJ'ak   
annual fee 年费 oZwu`~h Y  
annual general meeting 周年大会 hWD%_"yhd  
annual growth rate 年增率；每年增长率 -b$m<\0*  
annual long-term supplement 长期个案每年补助金 4(D/~OG-6  
annual pensionable emolument 可供计算退休金的年薪 rK} =<R  
annual report 年报 C 5 xsh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qe<aJn  
annual return 周年报表；周年申报表；每年报税表格 ,A9_xdv5  
Annual Return Rules 《周年报表规则》 K|
sk]2.  
annual review of consumer prices 每年消费物价回顾 f1,VbuS9I  
annual roll-forward basis 逐年延展方式 q)PLc{NO  
annual salary 年薪 &Xh_`*]ox  
annual statement 年度报表；年度决算表 PB(I3R9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0 n}2D7  
annuitant 年金受益人 8]j*z n?,  
annuity 年金 vef9*u`  
annuity contract 年金合约 u%sfHGrH  
annuity on human life 人寿年金 Fv$oXg/  
antecedent debt 先前的债项 u1;sH{YK>  
ante-dated cheque 倒填日期支票  BDfJ  
anticipated expenditure 预期开支 qN\?cW'  
anticipated net profit 预期纯利 /^hc8X  
anticipated revenue 预期收入 ~1:_wni  
anti-inflation measure 反通货膨胀措施 )0?u_Z]w9  
anti-inflationary stance 反通货膨胀立场 7 >-(g+NF!  
apparent deficit 表面赤字 tE WolO[\  
apparent financial solvency 表面偿债能力 IN7Cpg~9%  
apparent partner 表面合伙人 pc2;2^U_  
application for personal assessment 个人入息课税申请书 "6q@}sz!  
application of fund 资金应用 e?_uJh"  
application to release as liquidator and to destruct the books of accounts and documents 08G${@D+X0  
申请免除清盘人职务及毁灭帐簿与文件 t Z@OAPRx  
appointed actuary 委任精算师 $O_{cSKg7  
appointed auditor 委任核数师；委任审计师 ^C'{# p"  
appointed trustee 委任的受托人 bXi(]5  
appointer 委任人 ;a 6Z=LB  
apportioned pro rata 按比例分摊 QD^q\9U[  
apportionment 分配；分摊 yb6gYN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BU.O[?@64  
apportionment formula 分摊方程式 . ZP$,  
apportionment of estate duty 遗产税的分摊 L$6W,D  
appraisal 估价；评估 ?7uK:'8  
appreciable growth 可观增长 9AJ"C7  
appreciable impact 显着影响 'U-8w@\Z
 
appreciable increase 可观增长 ]Z?jo#F  
appreciation 增值；升值 zl<D"eP  
appreciation against other currencies 相对其他货币升值 I,W`s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~S\,  
appreciation tax 增值税 c 5 `74g  
appropriation 拨款；拨用；拨付 f4Ob4ah!(  
appropriation account 拨款帐目 OlP1Zd/l  
Appropriation Bill 拨款法案 -"rANP-UI  
appropriation-in-aid system 补助拨款办法 KAgxIz!^-1  
approved assets 核准资产 DE+k'8\T  
approved basket stock 认可一篮子证券 OXnTD!m>{  
approved budget 核准预算 P*
n/qj8h  
approved charitable donation 认可慈善捐款 o8Yq3N+  
approved charitable institution 认可慈善机构 G > t  
approved currency 核准货币；认可货币 1zgM
$p  
approved estimates 核准预算 \k{d'R#~(  
approved estimates of expenditure 核准开支预算 YJ|U|[
 
approved overseas insurer 核准海外保险人 p
8FXlTk  
approved overseas trust company 核准海外信托公司 (TU/EU5  
approved pooled investment fund 核准汇集投资基金 #v; :K8  
approved provident fund scheme 认可公积金计划 =IKgi-l*  
approved provision 核准拨款 Gk xtGe  
approved redeemable share 核准可赎回股份 wg<t*6&'x  
approved regional stock 认可地区性证券 45k.U$<|  
approved retirement scheme 认可退休金计划 <}T7;knO  
approved subordinated loan 核准附属贷款 Yv.7-DHNl  
arbitrage 套戥；套汇；套利 ]=PkgOJD  
arbitrageur 套戥者；套汇者 GI@;76Qf  
arbitrary amount 临时款项 C3'?E<F  
arrangement 措施；安排；协定 izzX$O[=:  
arrears 欠款 Tgl>  
arrears of pay 欠付薪酬
PS8^=  
arrears of revenue 逾期未收税款；逾期未收的帐项 AH-BZ8  
articles of association 组织章程；组织细则；组织章程细则 \OXQ%J2v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >pp#>{}  
ascertainment of profit 确定利润 NFF!g]QN  
"Asia Clear" “亚洲结算系统” 7'#_uAQR  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V"B/4v>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C-\3,  
Asian Development Fund [ADF] 亚洲发展基金 SLRF\mh!L  
Asian dollar bond 亚洲美元债券 virt[5w  
Asian dollar market 亚洲美元市场 &*745,e  
Asian dollar rate 亚洲美元利率 ra2{8 x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G1\F7A  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 w ^?#xU1.i  
asked price 沽盘；喊价；索价；卖方报价 Fy
0sn|  
assessable income 应评税入息 0wCQPvO  
assessable loss 应评税亏损 A!Tm[oqu  
assessable profit 应评税利润 [H{@<*  
assessable value 应评税值 Kr[oP3  
assessed profit 估定利润 4H NaE{O4  
assessed value 经评估价值 mkhWbzD'S  
assessment 评税；评定；估价；评税单 0X4)=sJP  
assessment number 评税编号；估价编号 slhMvHOk-  
assessment of additional tax 补加税评税 Eg8b|!-')8  
assessment of performance 业绩评估；实绩评价 IRueq @4  
Assessor 评税主任 KMK8jJ  
asset price bubbles 资产价格泡沫 SUv'cld  
asset-backed securities 具资产保证的证券 ~$C}?y^ a  
assets accretion 资产增值 |28
'<BL  
assets and liabilities 资产与负债 [$pb  
assets betterment statement 资产递增表；资产改进表 dwQ1~  
assets lending 实物放款；有抵押贷款 "LJV}L  
assets of the company passing on the death 死者去世时转移的公司资产 _aBy>=2c$  
assets pledged as security for liabilities 用作负债抵押的资产 RRpY%-8M  
assets portfolio 资产投资组合 hlZ{bO'f  
assets price 资产价格 D.Cn`O}  
assets quality 资产质素 *8uS,s6g  
assets realization 资产变现 l($8HAJ  
assets refinancing arrangement 资产再集资安排 2g~ @99`  
assets securitization 资产证券化 "}#%h&,  
assets situated outside Hong Kong 在香港以外地方的资产 dJ#go*Gn  
assets stripping 削减资产；拆卖资产 V.*y_=i8t  
assets value 资产值 w%plK6:6  
assignee 承让人 Tl'wA^~H  
assignment 转让；转让书；转让契 r>7+&s*yk  
assignment of interest 权益转让
^yqRa&  
assignment of letters patent and trade mark 专利证书及商标转让 K0>+-p oL  
assignment of property 物业转让；物业转让书 8aIqc  
assignment right 转让权 %P M#gnt@  
assignor 转让人 9#m3<oSJ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #/jug[wf*!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =[&+R9
s  
associate member 附属会员 6)*B%$?x  
associated body corporate 相联法人团体 1G.?Y3DC<  
associated company 相联公司；联属公司 Z^z{, u;!  
associated corporation 相联法团 2~l7WW+lx,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] F_9 4k  
公认会计师公会〔英国〕 k52IvB@2  
Association of Futures Exchange Brokers 香港期货经纪协会 lS#:u-k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vd(S&&]o1  
association of underwriters 承保人组织 Jwfb%Xge~  
assumption of control 接管 M:/(~X{?  
assurance 担保；保险；转易；转易书 M. % p'^5  
assurance of interest 权益的转易 L\UGC%]9  
at 19XX price 按一九ＸＸ年价格计算 &P>& T  
at a discount 按赔价计算；按贴水价格计算；打折扣 aL*MCgb'  
at a premium 按溢价计算；按升水价格计算 %OB>FY:|  
at call 通知付款；按通知 +Ugy=678Tr  
at constant market price 按固定市价计算 \#LDX,=  
at constant price 按固定价格计算 fP5i
3[T  
at cost 按成本计算 'W4B  
at current market price 按当时市价计算；按现时市价计算 8a`3eM~?[  
at current price 按当时价格计算；按现时价格计算 R`E:`t4G  
at factor cost 按要素成本计算；按生产要素成本计算 WeaT42*Q{  
at money-of-the-day price 按付款当日价格计算 U~)5{  
at or better 按指定或较佳价位〔买卖指令〕 Xwdcy J!  
at par 按面值计算；平价 0kj5r*qA  
at sight 见票即付 o$l8"Uv  
at the close 按收市盘 egSs=\  
at the opening 按开市盘 m$^5{qpg  
attestation 见证；见证条款 A{J?I:  
at-the-money option 平价期权 =X^a  
attorney 受权人；受托代表人 |h6!bt!=  
attornment 新拥有人承认书 }4!}vkVx  
attributable profit 可归属利润 3<+ZA-2  
attributable share value 可归属股份价值 "_\"S  
Auckland Stock Exchange 奥克兰证券交易所 e)B1)c8s  
auction 拍卖 8 yi#] 5`Q  
auctioneer 拍卖商 >'W,8F  
audit 审计；核数 A+8)VlE\  
Audit Commission 审计署 .Z'NH wCy  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \A011R&  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 6xtgnl#T  
audit review 帐目审查 |8~)3P k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 k(^TXUK\o  
audited account 审计帐目；经审计的帐目 Y:O|6%00Y  
audited annual account 经审计的周年帐目 %a WRXW@c  
audited balance sheet 经审计的资产负债表 K mH))LIv  
auditor 核数师；核数主任；审计师 1uN;JN `_  
auditor's certificate 核数师证明书；审计师证明书 <uB)u>3   
auditor's report 核数师报告；审计师报告 BKtb@o~(  
Aussie bond 澳元债券 {[tmz;C  
austerity budget 紧缩预算 yP# Y:s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XP o#qT8n  
Australia All Ordinaries Index 澳洲所有普通股票指数 poW%Fzj  
Australian Dollar [AUD] 澳元 d]E={}qo&  
Australian Options Market 澳大利亚期权市场 ;YY<KuT  
Australian Securities Commission 澳洲证券事务监察委员会 YR0AI l:L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o*/;Zp==  
Australian Stock Exchange 澳大利亚证券交易所 Jh=.}FXnjL  
Austrian Schilling [ATS] 奥地利先令 l$\B>u,>  
authentication 认证；鉴证 N,rd=
m+  
authority to purchase 委托购买证；委购书 J-'XT_k:iM  
authorization 认可；核准；授权；授权书 J/K~8sc  
authorization by direction 指示授权 Q"u2<  
authorization by instruction 指令授权 BXU0f%"8U  
authorization by warrant 令状授权 0+op|bdj  
authorization of unit trust 单位信托的认可 n@ba>m4{  
authorized agent 指定代理人 G!sfp}qW  
authorized capital 法定资本 ,LxZbo!  
authorized clerk 出市员 N8At N\e  
authorized dealer 认可交易商 z"yW):X  
authorized financial institution 认可财务机构 mOh?cjOi  
authorized fund 认可基金 aWJ BYw6{L  
authorized fund house 获授权的基金公司；认可基金公司 PkyX,mr#1  
authorized institution 认可机构 i&lW&]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 68h1Wjg:"!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Mz(?_7  
authorized insurer 获授权保险人；获认可承保人 A32Sdr'D  
authorized investment 特准投资项目 ?2da6v,t  
authorized person 获授权人 f!yl&ulKU  
authorized representative 获授权代表 5j.@)XXe  
authorized share capital 法定股本 WHBGhU  
automated quotation system 自动报价系统 X9|*`h<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X)hpbHa  
自动交易系统〔香港期货交易所有限公司〕 1ow,'FztPt  
automatic adjustment mechanism 自动调整机制 tjRwbnT"  
automatic adjustment system 自动调整系统 X$\CC18  
Automatic Clearing House 自动票据交换所 mxF+Fp~  
automatic exchange rates accumulation system 自动化汇率累集系统 PVF:p7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B*O/>=_  
automatic teller machine [ATM] 自动柜员机 ~<<32t'S:  
autopay 自动转帐 y `FZ 0FI  
available assets 可用资产 Q njK<}M9  
available fiscal reserve 现存财政储备 T^#d;A  
available profit 可用利润 *5oQZ".vA*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $dKfUlO  
average 平均；平均数；海损 ww7nQ}H5(  
average basic salary 平均基本薪金 rQ_cH  
average consumer expenditure 平均消费开支；一般消费开支 z(Uz<*h8  
average cost 平均成本 iOEBjj;C  
average cost of land production 增辟土地平均成本 :3R3>o6m  
average daily turnover 平均每日成交额 O>hh  
average daily wage rate 平均每日工资率 0lniu=xmQ-  
average expenditure pattern 平均开支模式 goyDG/  
average growth rate 平均增长率 U4-RI]Cpf  
average net fixed assets 固定资产平均净值 dl8f]y#Q  
average of relatives 相对价格平均数 VT4>6u}  
average price 平均价格 E"p _!!1  
average propensity to consume 平均消费倾向；一般消费倾向 H/M]YUs/3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 tlD^"eq4:  
average rate 平均率 5<`83;R9  
average revenue 平均收入；平均收益 qzvht4  
average stock 平均库存；平均存货 QeFt WjlqC  
average yearly rent 平均年租 FO[ s;dmzu  
avoidance of double taxation 避免双重课税 4Ol1T(J#  
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 q({-C  
k)D5>T  
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