一些有用的会计术语(也不知道发的地方对不对)A

A: Yi%lWbr  
A share Ａ股；甲类股份 !xfDWbvHV  
abatement of tax 减税；减扣免税额 "-$}GUK?Z  
ABN AMRO Bank N.V. 荷兰银行 %-!%n=P  
above-the-line expenditure 线上项目支出；经常预算支出 22ON=NN  
above-the-line receipt 线上项目收入；经常预算收入 TQT3]h6  
ABSA Asia Limited 南非联合亚洲有限公司 'vd&r@N  
absolute change 绝对数值变更 N!(mM;1X)  
absolute expenditure 实际开支 |CDM(g
>%  
absolute guideline figure 绝对准则数字 6}TunR  
absolute interest 绝对权益 %NrH\v{7Q  
absolute order of discharge 绝对破产解除令 \R<MQ# x  
absolute profit margin 绝对利润幅度 uaF-3  
absolute value 实值；绝对值 +d6onO{8  
absolutely vested interest 绝对既得权益 iAk:CJ{  
absorbed cost 已吸收成本；已分摊成本 hn8xs5vN  
absorption 吸收；分摊；合并 ;DuVb2~+  
absorption rate 吸收率；摊配率；分摊率 o'#& =h$_  
ACB Finance Limited 亚洲商业财务有限公司 .jCGtR )%  
acceptable form of reciprocity 合理的互惠条件 @KTuG ?
.  
acceptable rate 适当利率；适当汇率 ayA;6Qt  
acceptance agreement 承兑协议 T]De{nHu  
acceptance for honour 参加承兑 i wgt\ux.  
acceptor 承兑人；接受人；受票人 Zo<)r2|O.  
acceptor for honour 参加承兑人 OJcS%-~  
accident insurance 意外保险 LS[o7!T(  
Accident Insurance Association of Hong Kong 香港意外保险公会 Mp`$1Ksn  
accident insurance scheme 意外保险计划 2T&MVl!%  
accident year basis 意外年度基准 7\6g>4J^`  
accommodation 通融；贷款 tn5%zJ#+  
accommodation bill 通融票据；空头票据 BYq80Vk%@  
accommodation party 汇票代发人 UH!(`Z\C  
account balance 帐户余额；帐户结余 Mk}T  
account book 帐簿 ]%E
h"   
account collected in advance 预收款项 [Arf!W-QG  
account current book 往来帐簿 Ab@G^SLX  
account of after-acquired property 事后取得的财产报告 9>~pA]j%  
account of defaulter 拖欠帐目 i//H5D3  
account payable 应付帐款 y0d=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 OT 0c5x
 
account receivable 应收帐款 _eKO:Y[e  
account receivable report 应收帐款报表 qPQIcJ  
account statement 结单；帐单；会计财务报表 M@cFcykK  
account title 帐户名称；会计科目 Kv| x -_7  
accountant's report 会计师报告 n5$#M  
Accountant's Report Rules 会计师报告规则 /3ohm|!rW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 62sl6WWS3  
Accounting Arrangements 《会计安排》 zKd@Ab  
accounting basis 会计基础 ?@ oF@AEx=  
accounting by Official Receiver 破产管理署署长呈交的帐目 +HS]kFH  
Accounting Circular 《会计通告》 J#(AX6  
accounting class 会计类别 ;:6\w!fc  
accounting date 记帐日期；会计结算日期 $,}jz.R@  
accounting for money 款项核算 0n
b%+],pX  
Accounting Officer 会计主任 "#~>q(
4^  
accounting period 会计报告期；会计期 j9+4},>>CU  
accounting policy 会计政策；会计方针 TPN+jK  
accounting practice 会计惯例 (.4lsKN<  
accounting principle 会计准则 no*)M7  
accounting record 会计记录 <F7a!$zQ  
accounting report 会计报告 >&(#p@#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8qyEHUN2q  
Accounting Society of China 中国会计学会 :AzT=^S  
accounting statement 会计报表 8%9 C<+.R  
accounting system 会计制度；会计系统 |oPRP1F-;e  
accounting transaction 会计事项；帐务交易 c2P}P* _  
accounting treatment 会计处理 (uC8M,I\  
accounting year 会计年度 m{Q #f\<  
accretion 增值；添加 -ZaeX]^&Q\  
accrual 应计项目；应累算数目 PT~htG
<Fw  
accrual basis 应计制；权责发生制 KqFI2@v   
accrual basis accounting 应计制会计；权责发生制会计 ~XOmxz0  
accrue 应累算；应计 Lk(ESV;r  
accrued benefit 应累算利益 aZmN(AJ8v  
accrued charges 应计费用 WE) *~5  
accrued cumulative preference share dividend 应累算的累积优先股股息 5NhFjPETr  
accrued expenses 应累算费用 ?h}NL5a  
accrued interest payable 应付利息；应计未付利息 Jy(G A  
accrued interest receivable 应收利息；应计未收利息 ;C@mT;hR  
accrued right 累算权益 <X)\P}"L4  
accruing profit 应累算的利润 ]X6<yzu&+l  
accumulated fiscal reserve 累积财政储备 ?%6oM
 
accumulated profit 累积利润；滚存溢利 Bv<gVt  
accumulated reserve 累积储备 Pe_O(  
accumulation of surplus income 累积收益盈余 Tdi^P}i_  
acquired assets 既得资产 :H]d1  
acquisition 收购；购置；取得 8US#SI'x  
acquisition cost 购置成本 iHPsRq!  
acquisition expenses 购置费用 A*OqUq/H`;  
acquisition of 100% interest 收购全部股权 !6(3Y  
acquisition of control 取得控制权 ,6>3aD1w~q  
acquisition of fixed assets 购置固定资产 `p()ko  
acquisition of shell “买壳” b? ); D  
acquisition price 收购价 X)3(.L  
act of God 天灾 \;&;K'   
acting partner 执事合伙人 Pxr/*X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 MJGT|u8O&  
active partner 积极参与的合伙人 99=~vNn  
active trading 交投活跃 t{>K).'  
actual circulation 实际流通 q/b+V)V  
actual cost 实际成本 *V2;ds.~  
actual expenditure 实际开支；实际支出 -.h)CM@L  
actual income 实际入息；实际收入；实际收益 roQI;gq^  
actual market 现货市场 .y s_'F-]0  
actual price 现货价；实际价格 A)U"F&tvm  
actual profit 实际利润 ~[Tcl  
actual quotation 实盘；实际价位；实际报价 Gn2{C%  
actual year basis 按实际年度计算 <wSJK  
actuals 实货 V#EL
n[k  
actuarial investigation 精算调查 w % Hj'  
actuarial principle 精算原则 _.JQ h
 
actuarial report 精算师报告 F*KQhH7Gf  
Actuarial Society of Hong Kong 香港精算学会 $'V^_|EL7  
actuarial valuation 精算师估值 @AZNF+ \W$  
actuary 精算师 *p(_="J,  
ad referendum agreement 暂定协议；有待覆核的协定 .aNh>`OT'  
ad valorem duty 从价税；按值征税 cpOt?XYR~  
ad valorem duty system 从价税制 NVM_.vL  
ad valorem fee 从价费 
nYx /q  
ad valorem tariff 从价关税 %E_Y4Oe1  
additional allowance 额外免税额 GJ%^hr`P  
additional amount for unexpired risk 未过期风险的额外款额 $4{sPHi)I  
additional assessable profit 补加应评税利润 nq!=9r  
additional assessment 补加评税 dEk#"cvg  
additional commitment 额外承担 ;
U'\"N9  
additional commitment vote 额外承担拨款 Ge2Klyi  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Tksv7*5$  
additional dependent parent allowance 供养父母额外免税额 (9u`(|x  
additional provision 额外拨款 `Q*`\-8J  
additional stamp duty 附加印花税 -YQh F;/  
additional tax 补加税罚款；补加税款 ZD&F ,2v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6y^ zC?  
adjudged bankrupt 被裁定破产 Y~}MfRE3z  
adjudicated bankrupt 裁定破产人 eX$KH;M  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R[m-jUL  
adjudication of bankruptcy 裁定破产；宣告破产 li%@HdA!  
adjudication of insolvency 裁定无力偿还债务 ZjxF@`H  
adjusted actual 经调整的实数；调整后的实数 XCI  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?6_]^:s  
adjusted figure 经调整的数字；调整后的数额 !}6'vq  
adjusted liabilities 经调整的负债；调整后的负债 T:Cq}4k<  
adjusted loss 经调整的亏损；调整后的亏损 8
]#FvgX  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 @K]`
!=vUk  
adjusted profit 经调整的利润；调整后的利润 `<tRfl}qs  
adjusted surplus 经调整的盈余额；调整后的盈余额 "_UnN}Uk  
adjusted value 经调整的价值；调整后的价值 HAH\#WE  
adjustment 调整；修订；理算〔保险〕 Zz} o t  
adjustment centre 调剂中心 }Q`+hJ0  
adjustment lag 调整过程的时间差距；调整时差 nq_$!aB_K  
adjustment mechanism 调整机制 3f5YPf2u  
adjustment of loss 亏损调整 CG%bZco((  
adjustment process 调整过程；调整程序 7FH-l(W  
adjustment range 调整幅度 Kz;Ar&^`N  
administered exchange rate 受管制汇率 bVcJ/+Yx|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QDxs+<#  
administration expenses 行政费用 N #v[YO`.  
administration fee 手续费；行政费 HW[&q  
administration in bankruptcy 破产管理 '_?Z{|  
administration order 遗产管理令 2(d  
administrator 管理人；遗产管理人 UwW@}cy,L  
administrator of the estate 遗产管理人 8~T}BC  
admission of debt 债项承认书 vEx'~_+a9  
admission of proof 接纳债权证明 w~6/p  
advance 放贷款项；垫付款项；预支款项；预付款项 DQ0S]:tC  
advance account 暂支帐目；预付款帐户 ZW?h\0Hh  
advance compensation 预付补偿金 -9LvAV>  
advance from shareholder 股东垫款 P'h39XoZ  
advance pending reimbursement 预支以待日后付还 /5E0'y,|P  
advanced economy 先进经济体系 ;I5P<7VW  
advancement 预付；预付财产 UovN"8W+  
advances warrant 垫款令 Ho(MO!(  
advancing 贷出 fOMaTnm'  
adverse balance 逆差 h_t`)]-  
adverse exchange 逆汇 3fLdceT  
advertisement addressed to shareholders 在报章刊登的致股东通告 % (h6m${j  
advice for collection 托收通知书 ;^:8F  
advice of drawing 提款通知书；汇票通知书 k:n{AoUc  
advice of payment 付款通知 L/fXP@u  
Advisory Committee [Securities and Futures Commission] ;*rGZ?%*  
谘询委员会〔证券及期货事务监察委员会〕 5%D`y|  
Advisory Committee on Diversification 经济多元化谘询委员会 yPmo1|'X>d  
affidavit 誓章；遗产申报誓章 Dh^l:q+c  
affidavit of no receipt 述明无收款的誓章 7y^)n<'co  
affiliate 联号；联营公司；附属公司 npeL1zO-$  
affiliated company 附属公司；联号；联营公司 r~=+>, _  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4(,.<#  
affordability 负担能力 GQg 2!s(  
African Development Bank [AfDB] 非洲开发银行 DvhFCA}z  
after-acquired property 事后取得的财产 1[
OY-G  
after-hours dealing 市后交易 "
#Z e3Uy\  
after-tax profit 税后盈利；税后利润；税后溢利 :[l}Bb,  
agency agreement 代理协议 $-DW+|p.?^  
agency expenses 代理机构的开支 zji9\  
agency fee 代理费 eLT3b6'"?  
Agency Law 《代理法》 ~V(>L=\V;  
agent 代理人；承销人 8/2Wq~&  
agent of company 公司代理人 t_ CMsp  
agent's fee 代理人费；经纪费 #>_t[9;  
aggregate 总计；总数；总体数字 .;31G0<w2  
aggregate amount 总款额；总额 ();Z,A  
aggregate assets and liabilities 总体资产与负债 ecm+33C  
aggregate at constant price 按固定价格计算的总体数字 C2LG@iCIE  
aggregate demand 总需求 e}O&_j-  
aggregate gross position 总持仓量 )T '?"guh`  
aggregate limit 总限额 -0a3eg)Z*  
aggregate of salaries tax 合计薪俸税 ZWGelZP~  
aggregate performance 总体表现；总体业绩 b w1s?_P  
aggregate supply 总体供应 {31X  
aggregate surplus 总盈余 eAO@B
  
aggregate total 整体总额 G>^= Bm_$  
aggregate value 总值；合计价值 qh bagw~  
aggregated basis 合计基准 .\H-?6R^  
aggregated net chargeable income 合计应课税入息实额 5[\g87\  
aggregation 合并计算；合计；总和 bLl ?!G.  
aggregation of incomes of husband and wife 夫妇入息合并计算 /E/6(c  
aggregation of property 财产的总和
]l }v  
agio 差价；贴水 \Uh/(q7  
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》 0F uj-q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dw#pObH|`  
《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》 {B=64,D^7R  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment YeJTB}  
《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》
`!N.1RP _  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,PpVZq~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y<^Or  
agreement for a settlement 授产协议 Up-^km
 
agreement for assignment 转让协议 yo5-x"ze  
agreement for sale 售卖协议；买卖协议 /p;OZf]  
agreement for sale and purchase 买卖协议 GQ Flt_  
agreement for the payment of interest 支付利息协议 k'.cl^6Z8  
agreement for the repayment of money 还款协议 'n{=`e(}cI  
agreement of reinsurance 再保险协议 (xfy?N  
Agricultural Bank of China 中国农业银行 3I'7+?@@l  
air passenger departure tax 飞机乘客离境税 :V"e+I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %eF=;q  
airport tax 机场税 TH>uL;?=  
alcohol duty 酒精税 @6_w{6:b  
alienation 让与；让渡；转让 CZy!nR!  
alimony 生活费；赡养费 _7
v4S/V  
All Ordinaries Index [AOI] 所有普通股指数 R(> oyxA[F  
all risks 全险；综合险 5 3+C;]J  
All Sales Record for Stock Market 《股票市场成交报告》 ixy:S1pI  
Allied Capital Resources Limited 新联财务有限公司 y[f%0*\B  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 l [ m_<1L  
allocation letter 拨款信件 S41S+#7t*  
allocation of fund 分配款项；预留款项 <F}j;mX  
allocation of profit 利润分配；溢利分配 Lz9|
"F"V  
allocation warrant 拨款令 iMM9a;G+  
allotment 分配；配股 j~rW 2(  
allotment notice 股份配售通知；配股通知 Q&$2F:4f&  
allotment of shares 股份分配 Y}}1]}VIK  
allowable 可获宽免；免税的 ER`;0#3[9u  
allowable business loss 可扣除的营业亏损 H(?+-72KX  
allowable expenses 可扣税的支出 B*`[8kb,  
allowance 免税额；津贴；备抵；准备金 DbI)tDi5D  
allowance for debts 债项的免税额 =f=>buD  
allowance for depreciation by wear and tear 耗损折旧免税额 {JQV~rfh`  
allowance for funeral expenses 殡殓费的免税额 m,5m'9dj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "V:RKH`  
allowance for repairs and outgoings 修葺及支出方面的免税额 /.mx\_$   
allowance to debtor 给债务人的津贴 |v>W  
alteration of capital 资本更改 $W;r S7b  
alternate trustee 候补受托人 L.9@rwfI  
amalgamation 合并 \Vj7%ph  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nKwOSGPQt  
ambit of charges 征税范围；收费范围 ?MRT  
amended valuation 经修订的估值
rJ4A9d3:  
American Commodities Exchange 美国商品交易所 mst;q@  
American Express Bank Limited 美国运通银行 'uqY%&U  
American Stock Exchange 美国证券交易所 W'zI~'K  
amortization 摊销 AGlFbc(L  
amount due from banks 存放银行同业的款项 UZJs!#P  
amount due from banks abroad 存放海外银行同业的款项 m2
%
 
amount due from holding companies 控股公司欠款 41C6ey  
amount due from local banks 存放本港银行同业的款项 gf;B&MM6  
amount due to banks 银行同业的存款 Ta8lc %0w3  
amount due to banks abroad 海外银行同业的存款 lA,[&  
amount due to holding companies 控股公司存款 z9Y}[pN  
amount due to local banks 本港银行同业的存款 QF.M%she+  
amount due to outport banks 外埠银行同业的存款 _Pw5n mH c  
amount for note issue 发行纸币的款额 R,hwn2@B  
amount of bond 担保契据的款额 gfXit$s  
amount of consideration 代价款额 RLVz"=  
amount of contribution 供款数额 hs)_h^P   
amount of indebtedness 负债款额 d~CZ9h  
amount of principal of the loan 贷款本金额 :Mu]*N  
amount of rates chargeable 应征差饷数额 p?s[I)e  
amount of share capital 股本额 `cmzmQC  
amount of sums assured 承保款额 s|Vbc@t  
amount of variation 变动幅度 Y0Rk:Njc  
amount of vote 拨款数额 aH$DEs  
amount payable 应付款额 e&pt[W}X%u  
amount receivable 应收款额 H"JzTo8u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F @!9rl'  
analysis 分析 meD?<g4n~"  
ancillary risk 附属风险 s9b+uUt%  
annual account 周年帐目；周年帐目报表；年度决算；年结 gr>>]C$  
annual accounting date 年结日期 D<4cpH  
annual allowance 每年免税额；年积金；年度津贴；年津 .L
3D]  
annual balance 年度余额 v00w GOpW  
annual disposable income 每年可动用收入 J.,7d ,  
annual estimates 周年预算 U)S!@2(4  
annual fee 年费 > 8!9  
annual general meeting 周年大会 a[BIY&/Q  
annual growth rate 年增率；每年增长率 QlnI&o  
annual long-term supplement 长期个案每年补助金 $=!_ !tr  
annual pensionable emolument 可供计算退休金的年薪 >s%m\"|oh  
annual report 年报 vcp[$-$QGJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G
$iC@,/  
annual return 周年报表；周年申报表；每年报税表格 l !R >I7  
Annual Return Rules 《周年报表规则》 78zwu<ET  
annual review of consumer prices 每年消费物价回顾 D89(u.h  
annual roll-forward basis 逐年延展方式 DUs0L\  
annual salary 年薪 ,h9N,bIQg  
annual statement 年度报表；年度决算表 )O6_9f_  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 eBlB0P  
annuitant 年金受益人 <`=(Ui$fD  
annuity 年金 O&PrO+&  
annuity contract 年金合约 jW.IkG[|  
annuity on human life 人寿年金 WD'[|s\  
antecedent debt 先前的债项 wn>?r ?KIB  
ante-dated cheque 倒填日期支票 lDtl6r/  
anticipated expenditure 预期开支 Ix+\oq,O  
anticipated net profit 预期纯利 >f~y2YAr  
anticipated revenue 预期收入 Ei\tn`I&  
anti-inflation measure 反通货膨胀措施 ^s3SzB@  
anti-inflationary stance 反通货膨胀立场 |("zW7g  
apparent deficit 表面赤字 &_<!zJ;Hn  
apparent financial solvency 表面偿债能力 ^14a[ta/'  
apparent partner 表面合伙人 Z'\{hL S  
application for personal assessment 个人入息课税申请书 `< cn  
application of fund 资金应用 Cq%1j[  
application to release as liquidator and to destruct the books of accounts and documents $tca: b}Mk  
申请免除清盘人职务及毁灭帐簿与文件 v?#W/].C+  
appointed actuary 委任精算师 Pu0O6@Rg  
appointed auditor 委任核数师；委任审计师 I(
0 *cWO  
appointed trustee 委任的受托人 5tu 4uYp;  
appointer 委任人 Ov~>* [  
apportioned pro rata 按比例分摊 )tR@\G>%  
apportionment 分配；分摊 sy+tLDMd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :LMLY<8>9  
apportionment formula 分摊方程式 6+_qGV  
apportionment of estate duty 遗产税的分摊 \oV g(J&o  
appraisal 估价；评估 CW;=q[+
w  
appreciable growth 可观增长 hT$/B|  
appreciable impact 显着影响 {wVJv1*l  
appreciable increase 可观增长 (Q][d+} /  
appreciation 增值；升值 *gL-v]V  
appreciation against other currencies 相对其他货币升值 `RLn)a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ab)X/g-I@  
appreciation tax 增值税 Hyz:i)2  
appropriation 拨款；拨用；拨付 + Awo\;@,  
appropriation account 拨款帐目 ~&T%u.u7  
Appropriation Bill 拨款法案 kmF@u@5M  
appropriation-in-aid system 补助拨款办法 >_LZD4v!<  
approved assets 核准资产 Z'4oE )  
approved basket stock 认可一篮子证券 iz\GahK  
approved budget 核准预算 \6c8Lqa  
approved charitable donation 认可慈善捐款 t8upS u|  
approved charitable institution 认可慈善机构 Yuqt=\? #  
approved currency 核准货币；认可货币 f
g0zD:@rA  
approved estimates 核准预算 )2y# cM*  
approved estimates of expenditure 核准开支预算 .l u
fE  
approved overseas insurer 核准海外保险人 e"ur+7  
approved overseas trust company 核准海外信托公司 |qX[Dk  
approved pooled investment fund 核准汇集投资基金 /.%AE|0+X  
approved provident fund scheme 认可公积金计划 tU>?j1  
approved provision 核准拨款 H.]rH,8  
approved redeemable share 核准可赎回股份 ,e5#wz  
approved regional stock 认可地区性证券 !p|d[  
approved retirement scheme 认可退休金计划 md`"zV  
approved subordinated loan 核准附属贷款 gKWsmx!["  
arbitrage 套戥；套汇；套利 :PF6xL&  
arbitrageur 套戥者；套汇者 0l>4Umxr{J  
arbitrary amount 临时款项 3=xN)j#B  
arrangement 措施；安排；协定 >]S-a-|Bp  
arrears 欠款 _ -C{:rV  
arrears of pay 欠付薪酬 Jde@Th  
arrears of revenue 逾期未收税款；逾期未收的帐项 K&>+<bJ_  
articles of association 组织章程；组织细则；组织章程细则 } cQ`L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c*HWH$kB  
ascertainment of profit 确定利润 MWron_xg  
"Asia Clear" “亚洲结算系统” z~O:w'(g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 hV7]/z!d  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AvEd?  
Asian Development Fund [ADF] 亚洲发展基金 1o%E(*M4I  
Asian dollar bond 亚洲美元债券 uQ'Izd
m  
Asian dollar market 亚洲美元市场 )xj!7:n)  
Asian dollar rate 亚洲美元利率  ]pP:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 UKBaGX:v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &5o ln@YL  
asked price 沽盘；喊价；索价；卖方报价 LyA}Nd]pyq  
assessable income 应评税入息 o!>h Q#h  
assessable loss 应评税亏损 ^ woCwW8n  
assessable profit 应评税利润 tunjV1 ,]  
assessable value 应评税值 wwD?i.3  
assessed profit 估定利润 P\2UIAPa\b  
assessed value 经评估价值 IIIP<nyc  
assessment 评税；评定；估价；评税单 =E10j.r  
assessment number 评税编号；估价编号 :B"Y3
~I  
assessment of additional tax 补加税评税 9L9+zs3k  
assessment of performance 业绩评估；实绩评价 On4tK\l@  
Assessor 评税主任 TIre,s)_  
asset price bubbles 资产价格泡沫 2u?k;"]V  
asset-backed securities 具资产保证的证券 f15f)P  
assets accretion 资产增值 EsKOzl[c:  
assets and liabilities 资产与负债 Hklgf  
assets betterment statement 资产递增表；资产改进表 Q% LQP!Kg  
assets lending 实物放款；有抵押贷款 UUaC@Rs2  
assets of the company passing on the death 死者去世时转移的公司资产 ud,=O Xq  
assets pledged as security for liabilities 用作负债抵押的资产 ~Ddlr9Ej  
assets portfolio 资产投资组合 Y+0HC
2
(o  
assets price 资产价格 <9jN4hV  
assets quality 资产质素 1xzOD@=dI  
assets realization 资产变现 n/jZi54gO  
assets refinancing arrangement 资产再集资安排 y
ITL;dBy  
assets securitization 资产证券化 U9eb&nd  
assets situated outside Hong Kong 在香港以外地方的资产 sxFkpf_h  
assets stripping 削减资产；拆卖资产 `37$YdX  
assets value 资产值 CFyu9Al  
assignee 承让人 akB+4?+s)  
assignment 转让；转让书；转让契 WG=~GDS>  
assignment of interest 权益转让 Vp j[)W%L  
assignment of letters patent and trade mark 专利证书及商标转让 A-om?$7  
assignment of property 物业转让；物业转让书 +Ssu^>D  
assignment right 转让权 tEE4"OAy  
assignor 转让人 G~N$bF^R)  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *N!>c&8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?3|jB?:k  
associate member 附属会员 0; BX  
associated body corporate 相联法人团体 X[r\ Qa  
associated company 相联公司；联属公司 '|^<|S_+K  
associated corporation 相联法团 nht?58  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2~(\d\k  
公认会计师公会〔英国〕 $:D-dUr1  
Association of Futures Exchange Brokers 香港期货经纪协会 uA~T.b\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 eUeOyC  
association of underwriters 承保人组织 BA(PWX`H  
assumption of control 接管 (f `zd.  
assurance 担保；保险；转易；转易书 {]V+C=`  
assurance of interest 权益的转易 k2Y *  
at 19XX price 按一九ＸＸ年价格计算 S"skKh4w  
at a discount 按赔价计算；按贴水价格计算；打折扣 w9Z,3J6r  
at a premium 按溢价计算；按升水价格计算 5w#7B  
at call 通知付款；按通知 T(2*P5%&  
at constant market price 按固定市价计算 W_%@nm\y  
at constant price 按固定价格计算 3;Ztm$8  
at cost 按成本计算 1b4/  
at current market price 按当时市价计算；按现时市价计算 #9FY;~  
at current price 按当时价格计算；按现时价格计算 NUp,In_  
at factor cost 按要素成本计算；按生产要素成本计算 Cr#Z.  
at money-of-the-day price 按付款当日价格计算 i^2-PKPg{  
at or better 按指定或较佳价位〔买卖指令〕 \PJpy^i  
at par 按面值计算；平价 |];f?1  
at sight 见票即付 czu?]9;^ Z  
at the close 按收市盘 W34_@,GD  
at the opening 按开市盘 .&2Nm&y$K  
attestation 见证；见证条款 .5K}R<  
at-the-money option 平价期权 ;r.0=Uo9]  
attorney 受权人；受托代表人 DL]\dD   
attornment 新拥有人承认书 |';oIYs|$  
attributable profit 可归属利润 ?@YABl  
attributable share value 可归属股份价值 S?K x:]  
Auckland Stock Exchange 奥克兰证券交易所 %.[jz,;)  
auction 拍卖 `<x((@#  
auctioneer 拍卖商 ~us1Df0bp  
audit 审计；核数 ' zz^!@  
Audit Commission 审计署 %Z]c[V.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b"7L ;J5|  
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〕 PRQEk.C  
audit review 帐目审查 6#za\[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yHNx,ra
 
audited account 审计帐目；经审计的帐目 )g ; !IL  
audited annual account 经审计的周年帐目 o`+$h:zm@  
audited balance sheet 经审计的资产负债表 @r=v*hu  
auditor 核数师；核数主任；审计师 Z0#&D&2sV  
auditor's certificate 核数师证明书；审计师证明书 nC2e^=^  
auditor's report 核数师报告；审计师报告 &&$,BFY4  
Aussie bond 澳元债券 TcKt
 
austerity budget 紧缩预算 PqVz^(Wz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N6UPD11}6  
Australia All Ordinaries Index 澳洲所有普通股票指数 ` 5lW  
Australian Dollar [AUD] 澳元 @:%p#$V  
Australian Options Market 澳大利亚期权市场 ![H{ndH!Q  
Australian Securities Commission 澳洲证券事务监察委员会 %(YU*Tf~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R+b~m!58  
Australian Stock Exchange 澳大利亚证券交易所 yi&6HNb  
Austrian Schilling [ATS] 奥地利先令 c]1\88  
authentication 认证；鉴证 YQ$EN>.eO  
authority to purchase 委托购买证；委购书 _CImf1  
authorization 认可；核准；授权；授权书 vzH"O=  
authorization by direction 指示授权 <TQ,7M4X  
authorization by instruction 指令授权 b<E+5;u  
authorization by warrant 令状授权 QpI\\Zt6  
authorization of unit trust 单位信托的认可 "eG
@F  
authorized agent 指定代理人 0Q4i<4 XW  
authorized capital 法定资本 7A
dg;  
authorized clerk 出市员 aPRXK1  
authorized dealer 认可交易商 )~2~q7  
authorized financial institution 认可财务机构 VV$4NV&`Q  
authorized fund 认可基金 EV.F/Wh  
authorized fund house 获授权的基金公司；认可基金公司 zz**HwRt  
authorized institution 认可机构 [ @ASAhV^+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &w'
1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 e gdbv  
authorized insurer 获授权保险人；获认可承保人 |9Pi*)E  
authorized investment 特准投资项目 ;6AanwR6  
authorized person 获授权人 \S]` { kY,  
authorized representative 获授权代表 YU,fx<c  
authorized share capital 法定股本 ]
=*G[  
automated quotation system 自动报价系统 V ah&)&n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 
-,a@bF:  
自动交易系统〔香港期货交易所有限公司〕 1<;RI?R[9  
automatic adjustment mechanism 自动调整机制 T]UrKj/iF  
automatic adjustment system 自动调整系统 ,+GS.]8<  
Automatic Clearing House 自动票据交换所 j{&$_  
automatic exchange rates accumulation system 自动化汇率累集系统 f~t5[D(\Q,  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 me  ,lE-  
automatic teller machine [ATM] 自动柜员机 KEfwsNSc%  
autopay 自动转帐 yE{\]j|Zf  
available assets 可用资产 OuMj%
I  
available fiscal reserve 现存财政储备 dC(5I{I|  
available profit 可用利润 ?DgeKA"A  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >QSlH]M  
average 平均；平均数；海损 7xh91EU:4  
average basic salary 平均基本薪金 
U%r|hn3  
average consumer expenditure 平均消费开支；一般消费开支 !%Bhg?  
average cost 平均成本 <i~=-Z(  
average cost of land production 增辟土地平均成本 !D|c2  
average daily turnover 平均每日成交额 6]NaP_\0  
average daily wage rate 平均每日工资率 rd1EA|
T  
average expenditure pattern 平均开支模式 3-v&ktD&N'  
average growth rate 平均增长率 1A}#j  
average net fixed assets 固定资产平均净值 zGaqYbQD  
average of relatives 相对价格平均数 T6nc/|Ot  
average price 平均价格 tUT:
vK`  
average propensity to consume 平均消费倾向；一般消费倾向 (i;,D-  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;Z.sK-NJ4  
average rate 平均率 p)Fi{%
bc  
average revenue 平均收入；平均收益 'y&DOy/|  
average stock 平均库存；平均存货 ~c`%k>$  
average yearly rent 平均年租 eZ8DW6l*  
avoidance of double taxation 避免双重课税 sv)4e)1  
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 y*e({fio_  
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