一些有用的会计术语(也不知道发的地方对不对)A

A: It\BbG=  
A share Ａ股；甲类股份 cUM_ncYOP  
abatement of tax 减税；减扣免税额 jaa/k@OG  
ABN AMRO Bank N.V. 荷兰银行 8l?w=)Qy  
above-the-line expenditure 线上项目支出；经常预算支出 =#'+"+lQ }  
above-the-line receipt 线上项目收入；经常预算收入 GU#Q}L2  
ABSA Asia Limited 南非联合亚洲有限公司 >0M:&NMda  
absolute change 绝对数值变更 `vH&K{  
absolute expenditure 实际开支 h9Z[z73_a  
absolute guideline figure 绝对准则数字 8!6<p[_  
absolute interest 绝对权益 okh0_4  
absolute order of discharge 绝对破产解除令 I$Eg$q  
absolute profit margin 绝对利润幅度 _DrnL}9I7  
absolute value 实值；绝对值 FLEg0/m0  
absolutely vested interest 绝对既得权益 6NSO>/E  
absorbed cost 已吸收成本；已分摊成本 o@@_J@}#  
absorption 吸收；分摊；合并 "?+UI
 
absorption rate 吸收率；摊配率；分摊率 SNxz*`@4  
ACB Finance Limited 亚洲商业财务有限公司 T:'+6  
acceptable form of reciprocity 合理的互惠条件 * S{\#s  
acceptable rate 适当利率；适当汇率 ZU^Q1}</5  
acceptance agreement 承兑协议 A ')(SGSc  
acceptance for honour 参加承兑 5 2fO)!  
acceptor 承兑人；接受人；受票人 Nq  U9/  
acceptor for honour 参加承兑人 6BHPzv+Y  
accident insurance 意外保险 S#hu2\9D,  
Accident Insurance Association of Hong Kong 香港意外保险公会 gm}C\q9  
accident insurance scheme 意外保险计划 SE-} XI\  
accident year basis 意外年度基准 %N1T{   
accommodation 通融；贷款 iUpSN0XkMM  
accommodation bill 通融票据；空头票据 LNbx3W oC  
accommodation party 汇票代发人 jiOf')d5  
account balance 帐户余额；帐户结余 y,1S&k  
account book 帐簿 6|i`@|#  
account collected in advance 预收款项 h bdEw=r?  
account current book 往来帐簿 z.{HD9TD  
account of after-acquired property 事后取得的财产报告 ~|qXtds$  
account of defaulter 拖欠帐目 L c{!FG>  
account payable 应付帐款 zo87^y5?G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'H FwP\HX  
account receivable 应收帐款 Hc"N& %X[  
account receivable report 应收帐款报表 JH-nvv  
account statement 结单；帐单；会计财务报表 I}1fEw>8  
account title 帐户名称；会计科目 ?Ip$
;s  
accountant's report 会计师报告 0rGj|@+;  
Accountant's Report Rules 会计师报告规则 -^y1iN'D  
accounting and auditing procedure 会计与审计程序；会计与核数程序 pO5v*oONz+  
Accounting Arrangements 《会计安排》 l`oT:  
accounting basis 会计基础 8[f8k3g  
accounting by Official Receiver 破产管理署署长呈交的帐目 @ > cdHv  
Accounting Circular 《会计通告》 7kO
E/>P?  
accounting class 会计类别 Kl!DKeF  
accounting date 记帐日期；会计结算日期 US"2O!u  
accounting for money 款项核算 c;nx59w]q  
Accounting Officer 会计主任 i<0D Z_rub  
accounting period 会计报告期；会计期 o<~-k,{5P  
accounting policy 会计政策；会计方针 m*OLoZVy  
accounting practice 会计惯例 "@aq@mY@  
accounting principle 会计准则 ,WzG.3^m  
accounting record 会计记录 `s#sE.=o  
accounting report 会计报告 ]9dx3<2_I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t4C<#nfo  
Accounting Society of China 中国会计学会 <[esA9.]t  
accounting statement 会计报表 G!-7ic_4  
accounting system 会计制度；会计系统 fc
["  
accounting transaction 会计事项；帐务交易 p`pg5R  
accounting treatment 会计处理 MP_A<F  
accounting year 会计年度 `\nON  
accretion 增值；添加 70d] d+M|  
accrual 应计项目；应累算数目 AfuXu@UZ_/  
accrual basis 应计制；权责发生制 \=$EmHF  
accrual basis accounting 应计制会计；权责发生制会计 zK[ 7:<  
accrue 应累算；应计 5/zf x  
accrued benefit 应累算利益 fpI;`s  
accrued charges 应计费用 >2FAi.,  
accrued cumulative preference share dividend 应累算的累积优先股股息 pE~9o 9  
accrued expenses 应累算费用 $@5%5  
accrued interest payable 应付利息；应计未付利息 j\%?<2dj=  
accrued interest receivable 应收利息；应计未收利息 $:T<IU[E  
accrued right 累算权益 *vRNG 3D/  
accruing profit 应累算的利润 dxk;@Tz  
accumulated fiscal reserve 累积财政储备 0EcC  
accumulated profit 累积利润；滚存溢利 t$ACQ*
O  
accumulated reserve 累积储备 tCd{G c  
accumulation of surplus income 累积收益盈余 5@GD} oAn6  
acquired assets 既得资产 &Bj,.dD/a  
acquisition 收购；购置；取得 TXZ(mj?  
acquisition cost 购置成本 49iR8w?k  
acquisition expenses 购置费用 0\8*S3,q  
acquisition of 100% interest 收购全部股权 Mb2:'u[  
acquisition of control 取得控制权 jsK|D{m?  
acquisition of fixed assets 购置固定资产 c,+L +  
acquisition of shell “买壳” 6~:W(E}  
acquisition price 收购价 82G lbd)  
act of God 天灾 >DPds~k  
acting partner 执事合伙人 ^D%}V-"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *#ob5TBq[  
active partner 积极参与的合伙人 4r68`<mn[  
active trading 交投活跃 6M O|s1zk  
actual circulation 实际流通 3ybK6!g`[  
actual cost 实际成本 BG(R=, 7  
actual expenditure 实际开支；实际支出 ~.\73_M=A  
actual income 实际入息；实际收入；实际收益 jh<TdvF2$  
actual market 现货市场 qAS70XjOF  
actual price 现货价；实际价格 &/J.0d-*``  
actual profit 实际利润 OpWC2t)  
actual quotation 实盘；实际价位；实际报价 .
E?bH V  
actual year basis 按实际年度计算 lBizC5t!o  
actuals 实货 (=S"Kvb~#  
actuarial investigation 精算调查 ^KaqvG$ed  
actuarial principle 精算原则 )*psDjZ7*  
actuarial report 精算师报告 P5yJO9
7  
Actuarial Society of Hong Kong 香港精算学会 qcR|E`k-G  
actuarial valuation 精算师估值 t~+{Hr) #y  
actuary 精算师 RT8_@8  
ad referendum agreement 暂定协议；有待覆核的协定 Q#yu(  
ad valorem duty 从价税；按值征税 }1X11+/W  
ad valorem duty system 从价税制 Wto@u4  
ad valorem fee 从价费 I?^Q084  
ad valorem tariff 从价关税 3D 4]yR5  
additional allowance 额外免税额 _WRR 3  
additional amount for unexpired risk 未过期风险的额外款额 "z{_hp{T^  
additional assessable profit 补加应评税利润 ^g}gT-l%  
additional assessment 补加评税 a2(D!_dZR  
additional commitment 额外承担 =UI,+P:  
additional commitment vote 额外承担拨款 }a #b$]Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \]L::"![?  
additional dependent parent allowance 供养父母额外免税额 ;PP_3`  
additional provision 额外拨款 Ak%no3:9  
additional stamp duty 附加印花税 b@{%qh,C  
additional tax 补加税罚款；补加税款 ft~|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CPF>^Mp#  
adjudged bankrupt 被裁定破产 xdFP$Y~ogy  
adjudicated bankrupt 裁定破产人 }"g21-T^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i?&4SG+2~K  
adjudication of bankruptcy 裁定破产；宣告破产 rzYobOKd#  
adjudication of insolvency 裁定无力偿还债务 8|S1|t,  
adjusted actual 经调整的实数；调整后的实数 FcA)RsMI*  
adjusted current assets 经调整的流动资产；调整后的流动资产
p[af[!  
adjusted figure 经调整的数字；调整后的数额 :>AW@SoTp  
adjusted liabilities 经调整的负债；调整后的负债 qb>|n1F_  
adjusted loss 经调整的亏损；调整后的亏损 =:CGl  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 h;4y=UU  
adjusted profit 经调整的利润；调整后的利润 @&i#S}%/  
adjusted surplus 经调整的盈余额；调整后的盈余额 :uU]rBMo  
adjusted value 经调整的价值；调整后的价值 VrAXOUJw6  
adjustment 调整；修订；理算〔保险〕 0,"n-5Im  
adjustment centre 调剂中心 u@:=qd=\  
adjustment lag 调整过程的时间差距；调整时差 {LMS~nx  
adjustment mechanism 调整机制 gr[ "A  
adjustment of loss 亏损调整 "FLD%3l  
adjustment process 调整过程；调整程序 .NNcc4+  
adjustment range 调整幅度 HiS,q0  
administered exchange rate 受管制汇率  9
:K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #um1?V  
administration expenses 行政费用 4cErk)F4  
administration fee 手续费；行政费 Yq)YS]  
administration in bankruptcy 破产管理 m&8U4uHN  
administration order 遗产管理令 s$DT.cvO  
administrator 管理人；遗产管理人 K8yyxJ  
administrator of the estate 遗产管理人 w>9H"Q[  
admission of debt 债项承认书 Hd=D#u=A4{  
admission of proof 接纳债权证明 @2%VU#!m  
advance 放贷款项；垫付款项；预支款项；预付款项 t`Y1.]@U  
advance account 暂支帐目；预付款帐户 Lv,ji_  
advance compensation 预付补偿金 H(5ui`'s  
advance from shareholder 股东垫款 v4,syd*3|V  
advance pending reimbursement 预支以待日后付还 kw}ISXz v  
advanced economy 先进经济体系 'EH  
advancement 预付；预付财产 Gg3?2h"d  
advances warrant 垫款令 ~'Qpf 8)  
advancing 贷出 a\[fC=]r:  
adverse balance 逆差 mNBpb}  
adverse exchange 逆汇 x
jP" 'yU  
advertisement addressed to shareholders 在报章刊登的致股东通告 +lDGr/  
advice for collection 托收通知书 NBbY## w0  
advice of drawing 提款通知书；汇票通知书 @tjZvRtZ  
advice of payment 付款通知 2os6c te  
Advisory Committee [Securities and Futures Commission] )z*$`?)k  
谘询委员会〔证券及期货事务监察委员会〕 +n8I(l=  
Advisory Committee on Diversification 经济多元化谘询委员会 9rf|r 3  
affidavit 誓章；遗产申报誓章 )@lo ';\  
affidavit of no receipt 述明无收款的誓章 ]' "^M  
affiliate 联号；联营公司；附属公司 8^~ZNU-~v  
affiliated company 附属公司；联号；联营公司 kw-
Kx4 )  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 33v%e  
affordability 负担能力 F|n$0vQ*  
African Development Bank [AfDB] 非洲开发银行 9bzYADLI  
after-acquired property 事后取得的财产 $U"P+  
after-hours dealing 市后交易 D\_*
,Fc  
after-tax profit 税后盈利；税后利润；税后溢利 #LNB@E  
agency agreement 代理协议 L2/<+Zw  
agency expenses 代理机构的开支 <7
6=H]h~  
agency fee 代理费 1,;qXMhK`;  
Agency Law 《代理法》 H
/v37%p7  
agent 代理人；承销人 #`6OC)1J  
agent of company 公司代理人 HS5Ug'\446  
agent's fee 代理人费；经纪费 WKYA9BaR  
aggregate 总计；总数；总体数字 |+4E 8;4_  
aggregate amount 总款额；总额 31o7R &v  
aggregate assets and liabilities 总体资产与负债 b$`4Nn|  
aggregate at constant price 按固定价格计算的总体数字 <+i`W7  
aggregate demand 总需求 g:HbmXOBpj  
aggregate gross position 总持仓量 \A~I>x  
aggregate limit 总限额 E{k%d39>  
aggregate of salaries tax 合计薪俸税 L[[H&#\  
aggregate performance 总体表现；总体业绩 )l!&i?h%  
aggregate supply 总体供应 IpaJ<~ p  
aggregate surplus 总盈余 !i"9f_  
aggregate total 整体总额 dn.c#,
Y  
aggregate value 总值；合计价值 ~]_jKe4W  
aggregated basis 合计基准 ReGO9}  
aggregated net chargeable income 合计应课税入息实额 K~hlwjrt  
aggregation 合并计算；合计；总和 EJ &ZZg  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^x1D]+  
aggregation of property 财产的总和 x+)hL D[ n  
agio 差价；贴水 <4A(Z$ZX)  
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》 yn ?U7`V  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ywsz"/=@  
《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》 BUy}Rn  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hoD[wAC  
《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》 5-Qv
Q&eH.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment raI~BIfe  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 uwS'*5tU  
agreement for a settlement 授产协议 $Ln
2O
#  
agreement for assignment 转让协议 j"$b%|  
agreement for sale 售卖协议；买卖协议 lj}1'K@M  
agreement for sale and purchase 买卖协议 PRf\6   
agreement for the payment of interest 支付利息协议 A&_i]o  
agreement for the repayment of money 还款协议 *}WqYqOow  
agreement of reinsurance 再保险协议 ?$8 ,j+&I  
Agricultural Bank of China 中国农业银行 =ILo`Q~  
air passenger departure tax 飞机乘客离境税 <812V8<!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >8mW-p  
airport tax 机场税 DkMC!Q\  
alcohol duty 酒精税 Rx"VscB6z  
alienation 让与；让渡；转让 fS$Yl~-m?  
alimony 生活费；赡养费 $;`
2^L  
All Ordinaries Index [AOI] 所有普通股指数 NNpa69U  
all risks 全险；综合险 G?/8&%8  
All Sales Record for Stock Market 《股票市场成交报告》 1.OXkgh  
Allied Capital Resources Limited 新联财务有限公司 T.Y4L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 TX5/{cHd  
allocation letter 拨款信件 zm^p7&ak$  
allocation of fund 分配款项；预留款项 c.me1fGn  
allocation of profit 利润分配；溢利分配 6`$z*C2{  
allocation warrant 拨款令 FVLA^$5c  
allotment 分配；配股 -3XnK5  
allotment notice 股份配售通知；配股通知 nh.v?|  
allotment of shares 股份分配 w7ABnX  
allowable 可获宽免；免税的 "@'9+$i6  
allowable business loss 可扣除的营业亏损 ;>hPHx  
allowable expenses 可扣税的支出 h^,YYoA$  
allowance 免税额；津贴；备抵；准备金 d5W[A#}  
allowance for debts 债项的免税额 58gt*yVu  
allowance for depreciation by wear and tear 耗损折旧免税额 vH\nL>r
 
allowance for funeral expenses 殡殓费的免税额 O7_NXfh|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zo6a_`)d  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^J=txsx  
allowance to debtor 给债务人的津贴 sAAIyPJts  
alteration of capital 资本更改 1~iBzPU2  
alternate trustee 候补受托人 /SM#hwFxJ&  
amalgamation 合并 "lj:bxM2C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =81Xt1,  
ambit of charges 征税范围；收费范围 7&U+f:-w  
amended valuation 经修订的估值 I3=Sc^zz&V  
American Commodities Exchange 美国商品交易所 Wv'B[;[)  
American Express Bank Limited 美国运通银行 Vblf6qaBs  
American Stock Exchange 美国证券交易所 #S74C*'8  
amortization 摊销 Cr\/<zy1-e  
amount due from banks 存放银行同业的款项 O#Ax P}  
amount due from banks abroad 存放海外银行同业的款项 B!C32~[  
amount due from holding companies 控股公司欠款 3G0\i!*t  
amount due from local banks 存放本港银行同业的款项 nLLHggNAV  
amount due to banks 银行同业的存款 C4d1*IQk  
amount due to banks abroad 海外银行同业的存款 OpX  
amount due to holding companies 控股公司存款 -Y,Ibq  
amount due to local banks 本港银行同业的存款 4'eVFu+62  
amount due to outport banks 外埠银行同业的存款 9 u89P  
amount for note issue 发行纸币的款额 nQ*oOxe|X  
amount of bond 担保契据的款额 Iz=E8R g  
amount of consideration 代价款额 B'~i Z65  
amount of contribution 供款数额 H_$f v_  
amount of indebtedness 负债款额 7.'j~hJL  
amount of principal of the loan 贷款本金额 +[nYu)puP  
amount of rates chargeable 应征差饷数额 ll^O+>1dO  
amount of share capital 股本额 e/I{N0SR  
amount of sums assured 承保款额 o~N-
x*
 
amount of variation 变动幅度 7`n8 OR4  
amount of vote 拨款数额 `)_FO]m}jS  
amount payable 应付款额 Z s!q#qM  
amount receivable 应收款额 p+1B6j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H0Xda.Y(  
analysis 分析 sSb&r  
ancillary risk 附属风险 g}`CdVQ2M<  
annual account 周年帐目；周年帐目报表；年度决算；年结 R1%T>2"~&  
annual accounting date 年结日期 2MrR|hLx  
annual allowance 每年免税额；年积金；年度津贴；年津 "tbBbEj?d  
annual balance 年度余额 f*f9:xUY  
annual disposable income 每年可动用收入 UE](`|4H  
annual estimates 周年预算 *VAi!3Rx;  
annual fee 年费 "@bk$o=  
annual general meeting 周年大会 b<MMli  
annual growth rate 年增率；每年增长率 ;{u#~d}  
annual long-term supplement 长期个案每年补助金 ( I~XwP&  
annual pensionable emolument 可供计算退休金的年薪 8#3cmpx4  
annual report 年报 6q7Y`%j
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 iFT3fP'> 5  
annual return 周年报表；周年申报表；每年报税表格 4SO{cst  
Annual Return Rules 《周年报表规则》 SQCuY<mD  
annual review of consumer prices 每年消费物价回顾 E0'6!9y  
annual roll-forward basis 逐年延展方式 ::t!W7W  
annual salary 年薪 bJ[1'Es`  
annual statement 年度报表；年度决算表 #!<s& f|O  
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 TV2:5@33  
annuitant 年金受益人 a.ME{:a%  
annuity 年金 nsn,8a38  
annuity contract 年金合约 g)Uh   
annuity on human life 人寿年金 V#FLxITk  
antecedent debt 先前的债项  +PD5pr  
ante-dated cheque 倒填日期支票 SaScP  
anticipated expenditure 预期开支 rV{e[fGd  
anticipated net profit 预期纯利 N1+]3kt ~  
anticipated revenue 预期收入 G4]``  
anti-inflation measure 反通货膨胀措施 ?["ZE
a  
anti-inflationary stance 反通货膨胀立场 jtJU5Q  
apparent deficit 表面赤字 UzRF'<TWf  
apparent financial solvency 表面偿债能力 S!c@6&XJm?  
apparent partner 表面合伙人 @uWD>(D  
application for personal assessment 个人入息课税申请书 <0MUn#7'  
application of fund 资金应用 Kn]WXc|("  
application to release as liquidator and to destruct the books of accounts and documents hj[g2S%X  
申请免除清盘人职务及毁灭帐簿与文件 lKSI5d  
appointed actuary 委任精算师 \p|!=H@  
appointed auditor 委任核数师；委任审计师 T{Q&}`D)r  
appointed trustee 委任的受托人 qTex\qP  
appointer 委任人 mQ)l`
wGh  
apportioned pro rata 按比例分摊 #@`^ .  
apportionment 分配；分摊 jP]'gQ!-w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8BdeqgU/_  
apportionment formula 分摊方程式 kF7Al]IgT  
apportionment of estate duty 遗产税的分摊 27gm_*  
appraisal 估价；评估 B)iJH  
appreciable growth 可观增长 -4a&R=%p  
appreciable impact 显着影响 nhxl#  
appreciable increase 可观增长 tt91)^GdYa  
appreciation 增值；升值 od|.E$B  
appreciation against other currencies 相对其他货币升值 vDL/PXNC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r-uIFhV^  
appreciation tax 增值税 g==^ioS}*  
appropriation 拨款；拨用；拨付 ZaV@}=Rd8  
appropriation account 拨款帐目 qdZYaS ~  
Appropriation Bill 拨款法案 my0->W%L  
appropriation-in-aid system 补助拨款办法 Tj#XsD?J  
approved assets 核准资产 T9.gs}B0  
approved basket stock 认可一篮子证券 n*uZ=M_/Q  
approved budget 核准预算 Melc-[  
approved charitable donation 认可慈善捐款 y%AJ>@/;  
approved charitable institution 认可慈善机构 \FM- FQK  
approved currency 核准货币；认可货币 1+#8} z:  
approved estimates 核准预算 pu#<qD*w  
approved estimates of expenditure 核准开支预算 2HNS|GHb&  
approved overseas insurer 核准海外保险人 &c!-C_L 2  
approved overseas trust company 核准海外信托公司 {,-#;A*yW  
approved pooled investment fund 核准汇集投资基金 -"H9W:  
approved provident fund scheme 认可公积金计划 *l} 0x@  
approved provision 核准拨款 E{B<}n|}&  
approved redeemable share 核准可赎回股份 Cm>F5$l{  
approved regional stock 认可地区性证券 "+60B0>sc  
approved retirement scheme 认可退休金计划 ^u74WN  
approved subordinated loan 核准附属贷款 q fe#kF9  
arbitrage 套戥；套汇；套利 vUA,`  
arbitrageur 套戥者；套汇者 }2{#=Elh  
arbitrary amount 临时款项 Ks-><-2+N  
arrangement 措施；安排；协定 19DW~kvYk  
arrears 欠款 .j.=|5nVo4  
arrears of pay 欠付薪酬 |F`'m":$m  
arrears of revenue 逾期未收税款；逾期未收的帐项 HB^azHr  
articles of association 组织章程；组织细则；组织章程细则 `XP Tf#9j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ];YOP%2   
ascertainment of profit 确定利润 03y<'
n  
"Asia Clear" “亚洲结算系统” .?TVBbc%5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \k8_ZJw  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }#M|3h;q9+  
Asian Development Fund [ADF] 亚洲发展基金 TjdYCk]'  
Asian dollar bond 亚洲美元债券 fE iEy%o  
Asian dollar market 亚洲美元市场 xg&vZzcl  
Asian dollar rate 亚洲美元利率 P{ o/F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +aap/sYp  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5kz`_\&  
asked price 沽盘；喊价；索价；卖方报价 4RNzh``u  
assessable income 应评税入息
^S@b*  
assessable loss 应评税亏损 |Can  
assessable profit 应评税利润 J)_42Z  
assessable value 应评税值 $Re %+2c  
assessed profit 估定利润 ;'ur
t /  
assessed value 经评估价值 %qhaVM$]  
assessment 评税；评定；估价；评税单 rjzRH  
assessment number 评税编号；估价编号 1+Oo Qs  
assessment of additional tax 补加税评税 r+2dBp3  
assessment of performance 业绩评估；实绩评价 }ls>~uN  
Assessor 评税主任 .u&g2Y  
asset price bubbles 资产价格泡沫 jC=_>\<|X*  
asset-backed securities 具资产保证的证券 P? n`n!qZ  
assets accretion 资产增值 $hapSrS  
assets and liabilities 资产与负债 (H7q[UG|  
assets betterment statement 资产递增表；资产改进表 $I%]jAh6  
assets lending 实物放款；有抵押贷款 .*{LPfD|  
assets of the company passing on the death 死者去世时转移的公司资产 h";sQ'u
s  
assets pledged as security for liabilities 用作负债抵押的资产 !% Md9Mu!o  
assets portfolio 资产投资组合 (nm&\b~j  
assets price 资产价格 H^~!t{\  
assets quality 资产质素 i&#c+iTH  
assets realization 资产变现 bVym  
assets refinancing arrangement 资产再集资安排 ;nbvn  
assets securitization 资产证券化 2_p
/1Rs  
assets situated outside Hong Kong 在香港以外地方的资产 |O
NOF  
assets stripping 削减资产；拆卖资产 W=drp>Uj  
assets value 资产值
{fWZ n  
assignee 承让人 Sk xaSJ"  
assignment 转让；转让书；转让契 #+$z`C`  
assignment of interest 权益转让 W-MQMHQ  
assignment of letters patent and trade mark 专利证书及商标转让 !Iqyt. .  
assignment of property 物业转让；物业转让书 LdL< 5Q[  
assignment right 转让权 /}wGmX! -!  
assignor 转让人 q :gH`5N  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >*&[bW'}?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \W4SZR%u  
associate member 附属会员 OWU]gh@r  
associated body corporate 相联法人团体 }
0 Z3Lrv  
associated company 相联公司；联属公司 ugz1R+f_4{  
associated corporation 相联法团 vhKD_}}aP  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3't?%$'5  
公认会计师公会〔英国〕 IlY,V  
Association of Futures Exchange Brokers 香港期货经纪协会 i
Pao54Z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =6'A8d  
association of underwriters 承保人组织 c`TgxMu  
assumption of control 接管 Xv9CD  
assurance 担保；保险；转易；转易书 };
|'8'5  
assurance of interest 权益的转易 *ZHk^d:  
at 19XX price 按一九ＸＸ年价格计算 V'8 (}(s/  
at a discount 按赔价计算；按贴水价格计算；打折扣 %H54^Z<y  
at a premium 按溢价计算；按升水价格计算 `y4+OXZ^  
at call 通知付款；按通知 C M(g4fh  
at constant market price 按固定市价计算 0W@C!mD~  
at constant price 按固定价格计算 Z"A:^jZ<s  
at cost 按成本计算 !HFwQGP.Y  
at current market price 按当时市价计算；按现时市价计算 7J\I%r  
at current price 按当时价格计算；按现时价格计算 H|P.q{(G  
at factor cost 按要素成本计算；按生产要素成本计算 wx<DzC  
at money-of-the-day price 按付款当日价格计算 [e(-  
at or better 按指定或较佳价位〔买卖指令〕 3=z'Ih`  
at par 按面值计算；平价  ,%u\2M  
at sight 见票即付 jd#{66:  
at the close 按收市盘 @E1N9S?>  
at the opening 按开市盘 ,MdCeA%`  
attestation 见证；见证条款 9.<$&mVk7`  
at-the-money option 平价期权 ]C_6I\Z#=W  
attorney 受权人；受托代表人 k5^'
b#v  
attornment 新拥有人承认书 mR@iGl
\\  
attributable profit 可归属利润 Z# 1Q
j9  
attributable share value 可归属股份价值 'Z';$N ]  
Auckland Stock Exchange 奥克兰证券交易所 ~Oolm_+{}  
auction 拍卖 '8Yx  
auctioneer 拍卖商 }a8N!g  
audit 审计；核数 +K&ze:-Z  
Audit Commission 审计署 hsi#J^n{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =fm/l-P@  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Mv_4*xVc  
audit review 帐目审查 0&<{o!>k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O\xUv  
audited account 审计帐目；经审计的帐目 3?C$Tl2G8  
audited annual account 经审计的周年帐目 >LLFe~9`g  
audited balance sheet 经审计的资产负债表 h)sc-e
 
auditor 核数师；核数主任；审计师 G'!Hc6OZ  
auditor's certificate 核数师证明书；审计师证明书 w(VH>t  
auditor's report 核数师报告；审计师报告 7p|Pv;wp|  
Aussie bond 澳元债券 ?k/Uw'J4u/  
austerity budget 紧缩预算 j5AW}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9+pnpaZB0  
Australia All Ordinaries Index 澳洲所有普通股票指数 B<i1UJ5  
Australian Dollar [AUD] 澳元 =r`>tWs
  
Australian Options Market 澳大利亚期权市场 X)\t=><<  
Australian Securities Commission 澳洲证券事务监察委员会 *5wb8[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S#
jE1EN  
Australian Stock Exchange 澳大利亚证券交易所 9n1
O@~  
Austrian Schilling [ATS] 奥地利先令 V<1dA\I"  
authentication 认证；鉴证 LqW~QEU(  
authority to purchase 委托购买证；委购书 \SyfEcSf2v  
authorization 认可；核准；授权；授权书 nlh%O@,  
authorization by direction 指示授权 ?'^xO:  
authorization by instruction 指令授权 oA`Ncu5  
authorization by warrant 令状授权 (g5T2(_6L  
authorization of unit trust 单位信托的认可 6ZX{K1_q  
authorized agent 指定代理人 d^4!=^HN  
authorized capital 法定资本 8g$pfHt|e  
authorized clerk 出市员 r"^P>8  
authorized dealer 认可交易商 ZM0vB% M|  
authorized financial institution 认可财务机构 s(-$|f+s  
authorized fund 认可基金 L ej3? k  
authorized fund house 获授权的基金公司；认可基金公司 [i\K#O +f  
authorized institution 认可机构 C4ge_u#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *&!&Y*Jzg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 T2GJoJ!  
authorized insurer 获授权保险人；获认可承保人 U",kAQY  
authorized investment 特准投资项目 {o AJL  
authorized person 获授权人 o[aRG7C  
authorized representative 获授权代表 fE,\1LK4  
authorized share capital 法定股本 ZxY%x/K  
automated quotation system 自动报价系统 Ee^2stc-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] whr[rWt@>  
自动交易系统〔香港期货交易所有限公司〕 1#6c sZW5  
automatic adjustment mechanism 自动调整机制 :D;BA  
automatic adjustment system 自动调整系统 EQ\/I( =l  
Automatic Clearing House 自动票据交换所 =56O-l7T*w  
automatic exchange rates accumulation system 自动化汇率累集系统 n}0[EE!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y@e/G3  
automatic teller machine [ATM] 自动柜员机 w_PnEJa9  
autopay 自动转帐 sZA7)Z
`7  
available assets 可用资产 fn;`Vit#  
available fiscal reserve 现存财政储备 PIl:z?q({  
available profit 可用利润 g=Rl4F]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]9F$/M#  
average 平均；平均数；海损 :.J Ad$>P  
average basic salary 平均基本薪金 XC%u`UG  
average consumer expenditure 平均消费开支；一般消费开支 "KS
zn  
average cost 平均成本 H+6+I
53  
average cost of land production 增辟土地平均成本 M:rE^El  
average daily turnover 平均每日成交额 &( aw  
average daily wage rate 平均每日工资率 .7_<0&kW  
average expenditure pattern 平均开支模式 3vepJ)D (  
average growth rate 平均增长率 SN'j?-  
average net fixed assets 固定资产平均净值 D.su^m_1  
average of relatives 相对价格平均数 R0HzNk  
average price 平均价格 )T&ZiHIJ3  
average propensity to consume 平均消费倾向；一般消费倾向 gd#+N]C_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @T)kqT  
average rate 平均率 XOsuRI?  
average revenue 平均收入；平均收益 LR%]4$ /M  
average stock 平均库存；平均存货 k>SPtiAs  
average yearly rent 平均年租 !59u z4  
avoidance of double taxation 避免双重课税 =~yRgGwJ  
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 =jz [}5  
21_sg f?  
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