一些有用的会计术语(也不知道发的地方对不对)A

A:
vk X+{n  
A share Ａ股；甲类股份 uKXD(lzX  
abatement of tax 减税；减扣免税额 ::#[lw  
ABN AMRO Bank N.V. 荷兰银行 9$e$L~I#u  
above-the-line expenditure 线上项目支出；经常预算支出 .;Gx.}ITG6  
above-the-line receipt 线上项目收入；经常预算收入 7=u Gf$/  
ABSA Asia Limited 南非联合亚洲有限公司 0asP,)i  
absolute change 绝对数值变更 {D..(f1*u  
absolute expenditure 实际开支 Ri_2@U-  
absolute guideline figure 绝对准则数字 z#PaQ
p5F  
absolute interest 绝对权益 ru9@|FgAE  
absolute order of discharge 绝对破产解除令 NQ[X=a8N  
absolute profit margin 绝对利润幅度 ty#6%  
absolute value 实值；绝对值 P*7G?
 
absolutely vested interest 绝对既得权益 YZ8[h`z  
absorbed cost 已吸收成本；已分摊成本 >K4Nn(~ys  
absorption 吸收；分摊；合并 BgUp~zdo  
absorption rate 吸收率；摊配率；分摊率 z_R^C%
0k  
ACB Finance Limited 亚洲商业财务有限公司 (tVT&eO  
acceptable form of reciprocity 合理的互惠条件 [:gg3Qzx  
acceptable rate 适当利率；适当汇率 *P7/ry^<F  
acceptance agreement 承兑协议 _4L6  
acceptance for honour 参加承兑 /Mw;oP{&b  
acceptor 承兑人；接受人；受票人 )fIG4#%\  
acceptor for honour 参加承兑人 r"
{jrBK$  
accident insurance 意外保险 8UgogNR\  
Accident Insurance Association of Hong Kong 香港意外保险公会 ys`oHSf  
accident insurance scheme 意外保险计划 3T0-RP*  
accident year basis 意外年度基准 fR@Cg sw  
accommodation 通融；贷款 ilJ`_QN  
accommodation bill 通融票据；空头票据 g~.#.S ds  
accommodation party 汇票代发人 *<67h*|)  
account balance 帐户余额；帐户结余 r5nHYV&7  
account book 帐簿 V,Nu!$)J  
account collected in advance 预收款项 wL, -"  
account current book 往来帐簿 <7rj,O1=  
account of after-acquired property 事后取得的财产报告 =$gBWS  
account of defaulter 拖欠帐目 Y7p@NG&1q  
account payable 应付帐款 : Bo
  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xxl|j$m  
account receivable 应收帐款 ~MH^R1=]  
account receivable report 应收帐款报表 L8h!%56s  
account statement 结单；帐单；会计财务报表 )~R[aXkvY  
account title 帐户名称；会计科目 'fb\t,  
accountant's report 会计师报告 yn]Sc<uK  
Accountant's Report Rules 会计师报告规则 ]j
VE
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 xl,% Z~[  
Accounting Arrangements 《会计安排》 |X A0F\  
accounting basis 会计基础 oNPvksdC;  
accounting by Official Receiver 破产管理署署长呈交的帐目 P)f8lU^z  
Accounting Circular 《会计通告》 g&F$hm  
accounting class 会计类别 Y ?n4#J<  
accounting date 记帐日期；会计结算日期 d ([~o  
accounting for money 款项核算 yc3/5]E&  
Accounting Officer 会计主任 &}P#<"Fo8Q  
accounting period 会计报告期；会计期 vw3[(_MV3_  
accounting policy 会计政策；会计方针 [fT$# '6  
accounting practice 会计惯例 uyk;]EYjHZ  
accounting principle 会计准则 y3 N[F  
accounting record 会计记录 E8#aE\'t  
accounting report 会计报告 xcmg3:s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s6!&4=ZA  
Accounting Society of China 中国会计学会 z{w %pUn}  
accounting statement 会计报表 G]k[A=dg  
accounting system 会计制度；会计系统 @SxZ>|r-|v  
accounting transaction 会计事项；帐务交易 uQ
dy  
accounting treatment 会计处理 =gJ{75tV3  
accounting year 会计年度 D>W&#A8&y  
accretion 增值；添加 fUWrR1  
accrual 应计项目；应累算数目 o jxK8_kl  
accrual basis 应计制；权责发生制 ]nRf%Vi8g  
accrual basis accounting 应计制会计；权责发生制会计
>%92,hg  
accrue 应累算；应计 + <E zv  
accrued benefit 应累算利益 XtZd% #2},  
accrued charges 应计费用 `~=z0I  
accrued cumulative preference share dividend 应累算的累积优先股股息 zo"L9&Hzo  
accrued expenses 应累算费用 srN7  
accrued interest payable 应付利息；应计未付利息 ;-py h(  
accrued interest receivable 应收利息；应计未收利息 Nb ~J'"  
accrued right 累算权益 ;DnUeE8  
accruing profit 应累算的利润 q\i&ERr  
accumulated fiscal reserve 累积财政储备 1DAU*^-  
accumulated profit 累积利润；滚存溢利 g7hI9(8+  
accumulated reserve 累积储备 d{NMG)`x\  
accumulation of surplus income 累积收益盈余 S WTZ6(!oW  
acquired assets 既得资产 &XcPHZy'  
acquisition 收购；购置；取得 z)^.ai,:0  
acquisition cost 购置成本 e4I
bj/  
acquisition expenses 购置费用 Pm2LB<qS  
acquisition of 100% interest 收购全部股权 l\AdL$$Mb  
acquisition of control 取得控制权 *?1\S^7R  
acquisition of fixed assets 购置固定资产 Tb2#y]27  
acquisition of shell “买壳” psIo[.$rTk  
acquisition price 收购价 j96}E/gF  
act of God 天灾 IZ>l  
acting partner 执事合伙人 }qp)VF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Gchs$^1`t  
active partner 积极参与的合伙人 ;Krs*3 s  
active trading 交投活跃 &W<9#RPK'  
actual circulation 实际流通 "DvZCf[}  
actual cost 实际成本 Lk
s+FW  
actual expenditure 实际开支；实际支出 v07A3oj  
actual income 实际入息；实际收入；实际收益 pl@K"PRE  
actual market 现货市场 G?,3Zn0  
actual price 现货价；实际价格 %Ul,9qG+  
actual profit 实际利润 .J @mpJdY  
actual quotation 实盘；实际价位；实际报价 ~PyS;L}  
actual year basis 按实际年度计算 #U%HGTE0  
actuals 实货 .kuNn-$  
actuarial investigation 精算调查 zJ}abo6rVw  
actuarial principle 精算原则 k.54lNl  
actuarial report 精算师报告 nPI$<yW7F  
Actuarial Society of Hong Kong 香港精算学会 N3#^Ifn[  
actuarial valuation 精算师估值 3D@3jyo:  
actuary 精算师 5p~5-_JX  
ad referendum agreement 暂定协议；有待覆核的协定 p JF 9Z  
ad valorem duty 从价税；按值征税 _>`9]6\&  
ad valorem duty system 从价税制 @,,G]4zZ!  
ad valorem fee 从价费 9@"pR;X@  
ad valorem tariff 从价关税 ;Q vQ fV4  
additional allowance 额外免税额 T'l
ycc4~a  
additional amount for unexpired risk 未过期风险的额外款额 SOsz=bVx  
additional assessable profit 补加应评税利润
(m!kg  
additional assessment 补加评税 I*>q7Hsu  
additional commitment 额外承担 q~aj"GD  
additional commitment vote 额外承担拨款 l}(HE+?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;(}~m&p  
additional dependent parent allowance 供养父母额外免税额 ;! ?l8R  
additional provision 额外拨款 85dC6wI4K  
additional stamp duty 附加印花税 J"E _i]  
additional tax 补加税罚款；补加税款 ^.@%n1I"5y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MRo_A
n+  
adjudged bankrupt 被裁定破产 ~cO
iv  
adjudicated bankrupt 裁定破产人 vdUKIP =|_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `IBNBJy
 
adjudication of bankruptcy 裁定破产；宣告破产 5cA:;{z];g  
adjudication of insolvency 裁定无力偿还债务 `q^qe>'  
adjusted actual 经调整的实数；调整后的实数 k_u!E3{~  
adjusted current assets 经调整的流动资产；调整后的流动资产 7uw-1F5x7  
adjusted figure 经调整的数字；调整后的数额 )n9,?F#l  
adjusted liabilities 经调整的负债；调整后的负债 KfVsnL_  
adjusted loss 经调整的亏损；调整后的亏损 ( 6zu*H)  
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 kFkI[WKyZ  
adjusted profit 经调整的利润；调整后的利润 havmhS)O  
adjusted surplus 经调整的盈余额；调整后的盈余额 G{X7;j e  
adjusted value 经调整的价值；调整后的价值 SnUR?k1  
adjustment 调整；修订；理算〔保险〕 eF7I5k4  
adjustment centre 调剂中心 mc2uI-W  
adjustment lag 调整过程的时间差距；调整时差 wS,fj gX  
adjustment mechanism 调整机制 ]57Ef'N  
adjustment of loss 亏损调整 ~$^>Vo  
adjustment process 调整过程；调整程序 KCZ<#ca^  
adjustment range 调整幅度 zXlerQWUv  
administered exchange rate 受管制汇率 q4!\^HwQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Mby4(M+&n  
administration expenses 行政费用 uR2|>m  
administration fee 手续费；行政费 x.pg3mVd>  
administration in bankruptcy 破产管理 
J1gnR  
administration order 遗产管理令 $A,YQH+  
administrator 管理人；遗产管理人 WZ!zUUp}V  
administrator of the estate 遗产管理人 rzie_)a Y%  
admission of debt 债项承认书 2)$-L'YS  
admission of proof 接纳债权证明 `wj'  
advance 放贷款项；垫付款项；预支款项；预付款项 R64f0NK.  
advance account 暂支帐目；预付款帐户 6)i>qz).
 
advance compensation 预付补偿金 s}UJv\*  
advance from shareholder 股东垫款 LTA0WgzR)  
advance pending reimbursement 预支以待日后付还 u~FVI  
advanced economy 先进经济体系 Oop6o$k  
advancement 预付；预付财产 wmR~e  
advances warrant 垫款令 %{V7|Azt  
advancing 贷出 Fo;J3<U)  
adverse balance 逆差  yoe@]c=  
adverse exchange 逆汇 RSB+Saf.8  
advertisement addressed to shareholders 在报章刊登的致股东通告 GJS(  
advice for collection 托收通知书 hCgk78O?  
advice of drawing 提款通知书；汇票通知书 H*N{4zBB  
advice of payment 付款通知 iC!6g|]X  
Advisory Committee [Securities and Futures Commission] Y%TY%"<  
谘询委员会〔证券及期货事务监察委员会〕 @aFk|.6  
Advisory Committee on Diversification 经济多元化谘询委员会 WO!OaC?+B,  
affidavit 誓章；遗产申报誓章 rk;]7Wu  
affidavit of no receipt 述明无收款的誓章 .X.6<@$  
affiliate 联号；联营公司；附属公司 rqBoUS4  
affiliated company 附属公司；联号；联营公司 q6sb;?I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 A{)pzV25  
affordability 负担能力 hRB
?NM  
African Development Bank [AfDB] 非洲开发银行 T?Z&\g0yp  
after-acquired property 事后取得的财产 ()t~XQ  
after-hours dealing 市后交易 92D~trn  
after-tax profit 税后盈利；税后利润；税后溢利 L|s\IM1g  
agency agreement 代理协议 e87a9ZPm  
agency expenses 代理机构的开支 ?+Vi !eS  
agency fee 代理费 H13\8Te{  
Agency Law 《代理法》 ]D,_<Kk  
agent 代理人；承销人 u+6D|  
agent of company 公司代理人 KC:6^h'.  
agent's fee 代理人费；经纪费 tfm3IX  
aggregate 总计；总数；总体数字 2g_mQT  
aggregate amount 总款额；总额 y#`;[!  
aggregate assets and liabilities 总体资产与负债 aEa+?6;D  
aggregate at constant price 按固定价格计算的总体数字 {LA?v& b'  
aggregate demand 总需求 a!u5}[{  
aggregate gross position 总持仓量 R@Gll60  
aggregate limit 总限额 H!"TS-s`  
aggregate of salaries tax 合计薪俸税 g$Vr9MH  
aggregate performance 总体表现；总体业绩 g;[t1
~oF  
aggregate supply 总体供应 ofz?L#:2  
aggregate surplus 总盈余 '+iLW~   
aggregate total 整体总额 (I
jM  
aggregate value 总值；合计价值 km^ZF<.@  
aggregated basis 合计基准 ~@@$-,}X  
aggregated net chargeable income 合计应课税入息实额 @
6R6.i5d  
aggregation 合并计算；合计；总和 ^PJN$BJx  
aggregation of incomes of husband and wife 夫妇入息合并计算 <|G!Qn?2-  
aggregation of property 财产的总和 7cB{Iq0+  
agio 差价；贴水 EvY^]M_U  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 `@,V
bn^_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {<}Hut:a  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 \WdSj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x\:KfYr4Y;  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 v,~fG
>Y}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +`mI\+y,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2Ir*}s2{  
agreement for a settlement 授产协议 e$Yvy>I'tS  
agreement for assignment 转让协议 G^VOA4  
agreement for sale 售卖协议；买卖协议 Sj/v:  
agreement for sale and purchase 买卖协议 F9las#\J  
agreement for the payment of interest 支付利息协议 s?9Y3]&+&M  
agreement for the repayment of money 还款协议 #k>A,  
agreement of reinsurance 再保险协议
L>7@!/9L  
Agricultural Bank of China 中国农业银行 qJonzFp7  
air passenger departure tax 飞机乘客离境税 \x4:i\Fx@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 NN+;I^NqW&  
airport tax 机场税 }[@Q**j(  
alcohol duty 酒精税 W 9}xfy09  
alienation 让与；让渡；转让 cud9oJ-=;  
alimony 生活费；赡养费 nsV=  
All Ordinaries Index [AOI] 所有普通股指数 >/}p{Tj  
all risks 全险；综合险 :.a184ax  
All Sales Record for Stock Market 《股票市场成交报告》 %WmTG }L)  
Allied Capital Resources Limited 新联财务有限公司 'q}f3u
>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 vE#8&Zq  
allocation letter 拨款信件 ?X\.O-=4X  
allocation of fund 分配款项；预留款项 BjTgZ98J  
allocation of profit 利润分配；溢利分配 8~RJnwF^  
allocation warrant 拨款令 y | I9"R  
allotment 分配；配股 B#5[PX  
allotment notice 股份配售通知；配股通知 FK-q-PKO#.  
allotment of shares 股份分配
/yY}.S  
allowable 可获宽免；免税的 +NvpYz  
allowable business loss 可扣除的营业亏损 jr#*;go  
allowable expenses 可扣税的支出 E&@#*~   
allowance 免税额；津贴；备抵；准备金 5~2_wWjX  
allowance for debts 债项的免税额 g$hEVT  
allowance for depreciation by wear and tear 耗损折旧免税额 b<"jmB{  
allowance for funeral expenses 殡殓费的免税额 yFd942  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vLq%k+D#  
allowance for repairs and outgoings 修葺及支出方面的免税额 SlT>S1`rnG  
allowance to debtor 给债务人的津贴 Wy-y-wi:p  
alteration of capital 资本更改 ;<b7kep
R  
alternate trustee 候补受托人 C#)T$wl[E  
amalgamation 合并 ~MYE8xrId  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o"A)t=  
ambit of charges 征税范围；收费范围 Q^05n$ tI  
amended valuation 经修订的估值 LH`2Y,E  
American Commodities Exchange 美国商品交易所 nf&5oE^  
American Express Bank Limited 美国运通银行 $o
$WFV+h  
American Stock Exchange 美国证券交易所 w2('75$J  
amortization 摊销 UH\{:@GjNO  
amount due from banks 存放银行同业的款项 4"!kCUB  
amount due from banks abroad 存放海外银行同业的款项 B J IN  
amount due from holding companies 控股公司欠款 7#
9%,6Yi  
amount due from local banks 存放本港银行同业的款项 EymSrZw  
amount due to banks 银行同业的存款 #O8=M(- V  
amount due to banks abroad 海外银行同业的存款 [>3dhj[;  
amount due to holding companies 控股公司存款 vW?/:  
amount due to local banks 本港银行同业的存款 @B(E&  
amount due to outport banks 外埠银行同业的存款 L?&&4%%  
amount for note issue 发行纸币的款额 L=C#E0{i  
amount of bond 担保契据的款额 9v3n4=gc  
amount of consideration 代价款额 t6\--lk_  
amount of contribution 供款数额 tuuwoiQ*`  
amount of indebtedness 负债款额 Gui[/iY,F  
amount of principal of the loan 贷款本金额 uf (_<~  
amount of rates chargeable 应征差饷数额 Lz:FR*  
amount of share capital 股本额 %4YSuZg  
amount of sums assured 承保款额 EQ
:>]O  
amount of variation 变动幅度 -XwS?*O  
amount of vote 拨款数额 xpwy%uo  
amount payable 应付款额
E m+&I  
amount receivable 应收款额 &_hEM~{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  +`ov1h  
analysis 分析 SK 5]7C2  
ancillary risk 附属风险 |m@>AbR5dk  
annual account 周年帐目；周年帐目报表；年度决算；年结 +StsSZ  
annual accounting date 年结日期 8?: 2<  
annual allowance 每年免税额；年积金；年度津贴；年津 +|5O b  
annual balance 年度余额 D+~*nc~ g  
annual disposable income 每年可动用收入 e5 zi"~  
annual estimates 周年预算 V*Xr}FE  
annual fee 年费 )"6"g9A  
annual general meeting 周年大会 v.u 5%  
annual growth rate 年增率；每年增长率 e+VE FWz
 
annual long-term supplement 长期个案每年补助金 C>,> _  
annual pensionable emolument 可供计算退休金的年薪 ! R3P@,j  
annual report 年报 |Sua4~yL(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =#<bB)59  
annual return 周年报表；周年申报表；每年报税表格 X{6a  
Annual Return Rules 《周年报表规则》 CY[3%7fv  
annual review of consumer prices 每年消费物价回顾 $4)L~g|  
annual roll-forward basis 逐年延展方式 ({!H()  
annual salary 年薪 0]=Bqyg  
annual statement 年度报表；年度决算表 g)|vS>^~  
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 "*W# z  
annuitant 年金受益人 aD_7^
8>  
annuity 年金 zfg+gd)Z
 
annuity contract 年金合约 8IBr#+0  
annuity on human life 人寿年金 ib!TXWq  
antecedent debt 先前的债项 A:yql`&s  
ante-dated cheque 倒填日期支票 Qc PU{#6  
anticipated expenditure 预期开支 NPM2qL9&J  
anticipated net profit 预期纯利 ,\a
Lv  
anticipated revenue 预期收入 SB.=x  
anti-inflation measure 反通货膨胀措施 }Ya! [tX  
anti-inflationary stance 反通货膨胀立场 Ld/6{w4ir  
apparent deficit 表面赤字 imAOYEH7}  
apparent financial solvency 表面偿债能力 &}pF6eIar  
apparent partner 表面合伙人 UK*v\TMv  
application for personal assessment 个人入息课税申请书 4*5e0:O  
application of fund 资金应用 M_2>b:#A*  
application to release as liquidator and to destruct the books of accounts and documents "Ehh9 m1&
 
申请免除清盘人职务及毁灭帐簿与文件 DBLM0*B  
appointed actuary 委任精算师 zpeCT3Q5O  
appointed auditor 委任核数师；委任审计师 _VmXs&4  
appointed trustee 委任的受托人 bQwG"N  
appointer 委任人 khD)x0'b  
apportioned pro rata 按比例分摊 w9O!L9 6  
apportionment 分配；分摊
b0f6p>~q^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C8
|#  
apportionment formula 分摊方程式 {~s\a2YH  
apportionment of estate duty 遗产税的分摊 I;eoy,  
appraisal 估价；评估 niW"o-}  
appreciable growth 可观增长 ;$gV$KB:xA  
appreciable impact 显着影响 |_-w{2K  
appreciable increase 可观增长 )& Oxp&x  
appreciation 增值；升值 "Jg.)1Jw  
appreciation against other currencies 相对其他货币升值 H270)Cwn+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k*\)z\f  
appreciation tax 增值税 gFu,q`
Vf*  
appropriation 拨款；拨用；拨付 J]{<Z?%  
appropriation account 拨款帐目 z,2*3Be6V  
Appropriation Bill 拨款法案 $ Y^0l  
appropriation-in-aid system 补助拨款办法 ) jvI Nb  
approved assets 核准资产 re}PpXRC  
approved basket stock 认可一篮子证券 1,M
m+_)B  
approved budget 核准预算 &/)B d%  
approved charitable donation 认可慈善捐款 8"-=+w.CZ  
approved charitable institution 认可慈善机构 ~
/z%yg  
approved currency 核准货币；认可货币 ~w|h;*Bj  
approved estimates 核准预算 'gg<)Bd  
approved estimates of expenditure 核准开支预算 yG7H>LF?8  
approved overseas insurer 核准海外保险人 ^~7Mv^A  
approved overseas trust company 核准海外信托公司 z9g6%RbwX  
approved pooled investment fund 核准汇集投资基金 fiD,HGx i  
approved provident fund scheme 认可公积金计划 B$x@I\(M  
approved provision 核准拨款 S_OtY]gF  
approved redeemable share 核准可赎回股份 BT_XqO  
approved regional stock 认可地区性证券 cL;%2TMk  
approved retirement scheme 认可退休金计划 HX}B#T  
approved subordinated loan 核准附属贷款 3;> z %{  
arbitrage 套戥；套汇；套利 ]j6K3  
arbitrageur 套戥者；套汇者 l}/&6hI+d  
arbitrary amount 临时款项 8TP~=q
U  
arrangement 措施；安排；协定 H)"]I3  
arrears 欠款 vD?D]8.F~Q  
arrears of pay 欠付薪酬 $e--"@[Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 }Bsh!3D<.  
articles of association 组织章程；组织细则；组织章程细则 lBs-u h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ABkDOG2br  
ascertainment of profit 确定利润 x|dP-E41\  
"Asia Clear" “亚洲结算系统” Ldv,(ZV,<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o$+R
  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -1v9  
Asian Development Fund [ADF] 亚洲发展基金 r Dlu&  
Asian dollar bond 亚洲美元债券 Nq8 3 6HL  
Asian dollar market 亚洲美元市场 u~Po5W/i  
Asian dollar rate 亚洲美元利率 gW--[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a7F_{Mm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $;Iz7:#jN  
asked price 沽盘；喊价；索价；卖方报价 Jvsy 6R  
assessable income 应评税入息 xU0iz{9  
assessable loss 应评税亏损 ^"54Q^SH  
assessable profit 应评税利润 h$6'9rL&i  
assessable value 应评税值 r^<,f[yH  
assessed profit 估定利润 V&vG.HAT  
assessed value 经评估价值 V\{@c%xW  
assessment 评税；评定；估价；评税单 fR'!p: ~  
assessment number 评税编号；估价编号 bn8maYUZ  
assessment of additional tax 补加税评税 |)
Dm.)/0)  
assessment of performance 业绩评估；实绩评价 !t"/w6X1I  
Assessor 评税主任 "c]9Q%  
asset price bubbles 资产价格泡沫 {k-_+#W"  
asset-backed securities 具资产保证的证券 <#nU 06 fN  
assets accretion 资产增值 b$fmU"%&|  
assets and liabilities 资产与负债 /HhA2 (g%  
assets betterment statement 资产递增表；资产改进表 9lR6:}L7  
assets lending 实物放款；有抵押贷款 ipp`99  
assets of the company passing on the death 死者去世时转移的公司资产 8Q<Nl=g>'  
assets pledged as security for liabilities 用作负债抵押的资产 X1a~l|$h  
assets portfolio 资产投资组合 CrL9|78  
assets price 资产价格 ]BbV\#  
assets quality 资产质素 `Ds=a`^b  
assets realization 资产变现 CLVT5pj='  
assets refinancing arrangement 资产再集资安排 _|0#  
assets securitization 资产证券化 &dmIv[LU  
assets situated outside Hong Kong 在香港以外地方的资产 :.]EM*p?GV  
assets stripping 削减资产；拆卖资产 %7aJSuQN%  
assets value 资产值 *GBV[D[G,  
assignee 承让人 (@xC-
*  
assignment 转让；转让书；转让契 ?hc=w2Ci  
assignment of interest 权益转让 vfv?QjR  
assignment of letters patent and trade mark 专利证书及商标转让 )e`9U.C  
assignment of property 物业转让；物业转让书 A^X\  
assignment right 转让权 0=6mb]VUi=  
assignor 转让人 1t &_]q_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,&=7ir14>R  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U,v`md@PX  
associate member 附属会员 QK0]9  
associated body corporate 相联法人团体 R=E4Sh  
associated company 相联公司；联属公司 /*Q3=Dse]  
associated corporation 相联法团 X=)L$Kd7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *<:X3|3E  
公认会计师公会〔英国〕 (_@5V_U  
Association of Futures Exchange Brokers 香港期货经纪协会 <ml?DXT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N~C
Qh=<  
association of underwriters 承保人组织 C
kNR{?S  
assumption of control 接管 yx-"&K=`  
assurance 担保；保险；转易；转易书 :LNZC,-f}5  
assurance of interest 权益的转易 U2<q dknB  
at 19XX price 按一九ＸＸ年价格计算 H+Bon=$cE!  
at a discount 按赔价计算；按贴水价格计算；打折扣 XIbxi  
at a premium 按溢价计算；按升水价格计算 #TR!x,Hc  
at call 通知付款；按通知 *K$a;2WjzG  
at constant market price 按固定市价计算 qg`ae  
at constant price 按固定价格计算 !h7:rv/  
at cost 按成本计算 gAsmP
I.K  
at current market price 按当时市价计算；按现时市价计算 Qu=b
-9  
at current price 按当时价格计算；按现时价格计算 U= f9b]Y  
at factor cost 按要素成本计算；按生产要素成本计算 h~Z &L2V  
at money-of-the-day price 按付款当日价格计算 zc;kNkV#1Y  
at or better 按指定或较佳价位〔买卖指令〕 K
O#kIM-  
at par 按面值计算；平价 k# Ho7rS&  
at sight 见票即付 kJf0..J[#<  
at the close 按收市盘 ),B/NZ/-  
at the opening 按开市盘 ^[m-PS(
 
attestation 见证；见证条款 \M@IKE  
at-the-money option 平价期权 2SD Z  
attorney 受权人；受托代表人 &R4?]I  
attornment 新拥有人承认书 Tb?XKO,  
attributable profit 可归属利润 _$@fCo0  
attributable share value 可归属股份价值 ineSo8| @  
Auckland Stock Exchange 奥克兰证券交易所 27c0wzq  
auction 拍卖  wk8fa  
auctioneer 拍卖商 zNKB'hsK  
audit 审计；核数 H.{Fw j4  
Audit Commission 审计署 Ayqs~&{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "'Fvt-<^S7  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 IO8 @u;&  
audit review 帐目审查 ,~Xe#eM  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |&WYu,QQ4  
audited account 审计帐目；经审计的帐目 O]hUOc`k  
audited annual account 经审计的周年帐目 H#hpaP;  
audited balance sheet 经审计的资产负债表 Hkia&nz'3  
auditor 核数师；核数主任；审计师 UF5_be,D  
auditor's certificate 核数师证明书；审计师证明书 5p!{#r6m  
auditor's report 核数师报告；审计师报告 NwYQ6VEA  
Aussie bond 澳元债券 DeF`#a0E  
austerity budget 紧缩预算 Mpw]dYM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 WK*tXc_[b  
Australia All Ordinaries Index 澳洲所有普通股票指数
Y1sK sdV  
Australian Dollar [AUD] 澳元 i7h^L)M  
Australian Options Market 澳大利亚期权市场 ?87\_wL/j  
Australian Securities Commission 澳洲证券事务监察委员会 Vfy@?x= &  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 p7`9 d1n  
Australian Stock Exchange 澳大利亚证券交易所 F1$XUos9  
Austrian Schilling [ATS] 奥地利先令 ,WOCG2h  
authentication 认证；鉴证 =#9#unvE!  
authority to purchase 委托购买证；委购书 qG 20  
authorization 认可；核准；授权；授权书 yY UAH-  
authorization by direction 指示授权 j1{`}\e  
authorization by instruction 指令授权 }6%\/d1~ 6  
authorization by warrant 令状授权 t-C|x)J+  
authorization of unit trust 单位信托的认可 ]Bf1p  
authorized agent 指定代理人 >E4,zs@7t  
authorized capital 法定资本 Y)]VlV!`  
authorized clerk 出市员 e#mf{1&  
authorized dealer 认可交易商 <BBzv-?D  
authorized financial institution 认可财务机构 +0ukLc@  
authorized fund 认可基金 .{8[o[w =  
authorized fund house 获授权的基金公司；认可基金公司 iCiKr aW  
authorized institution 认可机构 ~gZ1*8s`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [ol
Sgq!3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 g_l-@  
authorized insurer 获授权保险人；获认可承保人 (oy@j{G)c6  
authorized investment 特准投资项目 *: FS/ir  
authorized person 获授权人 DUu:et&c1  
authorized representative 获授权代表 ?F[_5ls|]  
authorized share capital 法定股本 JLWm9c+UTG  
automated quotation system 自动报价系统 X!z-J>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pwHe&7e#  
自动交易系统〔香港期货交易所有限公司〕 4>L*7i  
automatic adjustment mechanism 自动调整机制 #M w70@6  
automatic adjustment system 自动调整系统 r]\[G6mE%  
Automatic Clearing House 自动票据交换所 ) aMiT  
automatic exchange rates accumulation system 自动化汇率累集系统 Fng  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -WyB2$!(  
automatic teller machine [ATM] 自动柜员机 N@<-R<s^  
autopay 自动转帐 ;2g.X(Ra  
available assets 可用资产 sXP
va@8_  
available fiscal reserve 现存财政储备 3A"TpR4f`  
available profit 可用利润 Kzq^f=p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 y
nMYf  
average 平均；平均数；海损 Q/Z>w+zh#  
average basic salary 平均基本薪金 Zi}h\R a  
average consumer expenditure 平均消费开支；一般消费开支 AtHkz|sl  
average cost 平均成本 R|qNyNXo[  
average cost of land production 增辟土地平均成本 z@19gD#8  
average daily turnover 平均每日成交额 h2mHbe43  
average daily wage rate 平均每日工资率 \oxf_4X  
average expenditure pattern 平均开支模式 ShV_8F z  
average growth rate 平均增长率 Lhg  
average net fixed assets 固定资产平均净值 f&5S`}C  
average of relatives 相对价格平均数 I'{Ctc  
average price 平均价格 (HeSL),1  
average propensity to consume 平均消费倾向；一般消费倾向 p(GI0
2|n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'M?ptu?f  
average rate 平均率 hUvA;E(qD  
average revenue 平均收入；平均收益 ; Gv-$0{P3  
average stock 平均库存；平均存货 g6DIWMoO=h  
average yearly rent 平均年租 Iy*Q{H3[
 
avoidance of double taxation 避免双重课税 WixEnsJ  
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 [N[4\W!!  
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