一些有用的会计术语(也不知道发的地方对不对)A

A: d XrLeoK  
A share Ａ股；甲类股份 y?;&(Tcbt8  
abatement of tax 减税；减扣免税额 eNpGa0 eG  
ABN AMRO Bank N.V. 荷兰银行 Y0 Ta&TYZ0  
above-the-line expenditure 线上项目支出；经常预算支出 ~[t%g9  
above-the-line receipt 线上项目收入；经常预算收入 b v~"_)C  
ABSA Asia Limited 南非联合亚洲有限公司 P;{f+I|`  
absolute change 绝对数值变更 p
8frSrcU  
absolute expenditure 实际开支 *ax$R6a#X  
absolute guideline figure 绝对准则数字 V~%!-7?  
absolute interest 绝对权益 _|`S9Nms  
absolute order of discharge 绝对破产解除令 W/L~&.'  
absolute profit margin 绝对利润幅度 V'^Hn?1^  
absolute value 实值；绝对值 D!+d]
A[r  
absolutely vested interest 绝对既得权益 .sgP3Ah  
absorbed cost 已吸收成本；已分摊成本 ymiOtA Z  
absorption 吸收；分摊；合并 ESft:3xyw  
absorption rate 吸收率；摊配率；分摊率 k9xfv@v}  
ACB Finance Limited 亚洲商业财务有限公司 Wyd,7]'z)Z  
acceptable form of reciprocity 合理的互惠条件 <x *.M"6?  
acceptable rate 适当利率；适当汇率 ??Q'| r  
acceptance agreement 承兑协议 tY~EB.%  
acceptance for honour 参加承兑 { owK~  
acceptor 承兑人；接受人；受票人 fKb8)PDP  
acceptor for honour 参加承兑人 S2'./!3yv  
accident insurance 意外保险
Qk*`9  
Accident Insurance Association of Hong Kong 香港意外保险公会 \x5b=~/
 
accident insurance scheme 意外保险计划 ^giseWR(  
accident year basis 意外年度基准 '1_CMr  
accommodation 通融；贷款 $OldHe[p  
accommodation bill 通融票据；空头票据 6=0"3%jn@  
accommodation party 汇票代发人 by (xv0v;  
account balance 帐户余额；帐户结余 K1Snag  
account book 帐簿 Tq,Kel  
account collected in advance 预收款项 >hQeu1 ~W  
account current book 往来帐簿 S=@.<gS  
account of after-acquired property 事后取得的财产报告 yyW;VKN  
account of defaulter 拖欠帐目 9(V12gn+lk  
account payable 应付帐款 wsYvbI!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Mj|\LF +  
account receivable 应收帐款 Lk9X>`b#B  
account receivable report 应收帐款报表 2x<,R/}  
account statement 结单；帐单；会计财务报表 e3oHe1"hP  
account title 帐户名称；会计科目 Bf1,(^3XH  
accountant's report 会计师报告 %\IB_M  
Accountant's Report Rules 会计师报告规则 -<h4I aM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %F_)!M;x  
Accounting Arrangements 《会计安排》 F<39eDNpz  
accounting basis 会计基础 -|YG**i/  
accounting by Official Receiver 破产管理署署长呈交的帐目 D
,b
'1=  
Accounting Circular 《会计通告》 3copJS  
accounting class 会计类别 dZK/v  
accounting date 记帐日期；会计结算日期 ;89 `!V O  
accounting for money 款项核算 T)?:
q  
Accounting Officer 会计主任 :[YHJaK  
accounting period 会计报告期；会计期 LX2rg\a+%  
accounting policy 会计政策；会计方针 [|.IXdJ!  
accounting practice 会计惯例 =bgzl=A`  
accounting principle 会计准则 _FR_6*C)5  
accounting record 会计记录 K[r<-6TS  
accounting report 会计报告 %38HGjS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %/iD@2r  
Accounting Society of China 中国会计学会 ova4  
accounting statement 会计报表 cBZ$$$v\#  
accounting system 会计制度；会计系统 dxfF.\BFDn  
accounting transaction 会计事项；帐务交易 8T-/G9u  
accounting treatment 会计处理 e!k

1GTH^  
accounting year 会计年度 o{MF'B#  
accretion 增值；添加 imw,Nb  
accrual 应计项目；应累算数目 pZ
Hx  
accrual basis 应计制；权责发生制 )}w2'(!X8  
accrual basis accounting 应计制会计；权责发生制会计 cip5 -Z@8  
accrue 应累算；应计 5,dKha  
accrued benefit 应累算利益 %n?&#_G|  
accrued charges 应计费用 ;\a?xtIy  
accrued cumulative preference share dividend 应累算的累积优先股股息 7W[+e&  
accrued expenses 应累算费用 [>--U)/  
accrued interest payable 应付利息；应计未付利息 lidVe]>  
accrued interest receivable 应收利息；应计未收利息 i
F,%^95=  
accrued right 累算权益 dmA#v:$1  
accruing profit 应累算的利润 P! cfe@;<4  
accumulated fiscal reserve 累积财政储备 ak1
?MKV.  
accumulated profit 累积利润；滚存溢利 wH]5VltUT1  
accumulated reserve 累积储备 Z?JR6;@W  
accumulation of surplus income 累积收益盈余 "xWrYq'"  
acquired assets 既得资产 !U::kr=t  
acquisition 收购；购置；取得 U/ds(*g@  
acquisition cost 购置成本 gug9cmA/Q7  
acquisition expenses 购置费用 _\&vA5-  
acquisition of 100% interest 收购全部股权 NW]zMU{c  
acquisition of control 取得控制权 'k'"+  
acquisition of fixed assets 购置固定资产 <cm(QNdcC  
acquisition of shell “买壳”  GY`mF1b  
acquisition price 收购价 ~cr##Ff5  
act of God 天灾 iy!SqC  
acting partner 执事合伙人 @=<B8VPJd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d)>b/0CZ  
active partner 积极参与的合伙人 fM/~k>wl  
active trading 交投活跃 L0\~K~q  
actual circulation 实际流通 /aV;EkyO,  
actual cost 实际成本 5]f6YlJZ  
actual expenditure 实际开支；实际支出 ?kM2/a"{G  
actual income 实际入息；实际收入；实际收益 5nV IC3N+1  
actual market 现货市场 M:M"7>:  
actual price 现货价；实际价格 Tfq7<<0$N  
actual profit 实际利润 +h]~m_O  
actual quotation 实盘；实际价位；实际报价 PPA
cEXsIu  
actual year basis 按实际年度计算 Kj53"eW  
actuals 实货 w`YN#G  
actuarial investigation 精算调查 h-.xx4D  
actuarial principle 精算原则  ^t}1$H  
actuarial report 精算师报告 "
f~*4g  
Actuarial Society of Hong Kong 香港精算学会 v
`r![QpYf  
actuarial valuation 精算师估值 TI/5'Oke$  
actuary 精算师 H|)F-aL[  
ad referendum agreement 暂定协议；有待覆核的协定 P+L#p(K  
ad valorem duty 从价税；按值征税 J5!-<oJ/  
ad valorem duty system 从价税制
O2qy[]km  
ad valorem fee 从价费 kk>z,A4 h_  
ad valorem tariff 从价关税 #fx>{ vzH  
additional allowance 额外免税额 C;3  
additional amount for unexpired risk 未过期风险的额外款额 Y'y yrn}  
additional assessable profit 补加应评税利润 *qZBq&7tb  
additional assessment 补加评税 W"Tj.oCUG  
additional commitment 额外承担 9^+E$V1@  
additional commitment vote 额外承担拨款 !tzk7D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dL]wu!wE  
additional dependent parent allowance 供养父母额外免税额 CzDV^Iv;Q{  
additional provision 额外拨款 ;&dMtYb  
additional stamp duty 附加印花税 b+`qGJrej  
additional tax 补加税罚款；补加税款 yGY:EvH^?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
WJJmM*>JW  
adjudged bankrupt 被裁定破产 }Uu#N H  
adjudicated bankrupt 裁定破产人 hnimd~E52k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g43(N!@g  
adjudication of bankruptcy 裁定破产；宣告破产 &gF9VY  
adjudication of insolvency 裁定无力偿还债务 [
*J?TNk  
adjusted actual 经调整的实数；调整后的实数 :85QwN]\  
adjusted current assets 经调整的流动资产；调整后的流动资产 TKp2C5bX  
adjusted figure 经调整的数字；调整后的数额 '':MhRb  
adjusted liabilities 经调整的负债；调整后的负债 x7xMSy  
adjusted loss 经调整的亏损；调整后的亏损 .uinv  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 JU#m?4
g  
adjusted profit 经调整的利润；调整后的利润 MTip4L W9  
adjusted surplus 经调整的盈余额；调整后的盈余额 cT5BBR  
adjusted value 经调整的价值；调整后的价值 p\P)    
adjustment 调整；修订；理算〔保险〕 Tb:6IC7="  
adjustment centre 调剂中心 ~ o=
kW2Y  
adjustment lag 调整过程的时间差距；调整时差 X[!S7[d-y  
adjustment mechanism 调整机制 sd9b9?qiu  
adjustment of loss 亏损调整 "$/1.SX;]  
adjustment process 调整过程；调整程序 8VtRRtl  
adjustment range 调整幅度 |>RNIJ]  
administered exchange rate 受管制汇率 sd%m{P2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Bg[_MDWc-P  
administration expenses 行政费用 &5[B\yv  
administration fee 手续费；行政费 Wo(m:q(Om  
administration in bankruptcy 破产管理 Eunmc  
administration order 遗产管理令 lc3N i<3v  
administrator 管理人；遗产管理人 a!EW[|[Q  
administrator of the estate 遗产管理人 H$V`,=H  
admission of debt 债项承认书 dT0>\9ZNr  
admission of proof 接纳债权证明 j#Qnu0D  
advance 放贷款项；垫付款项；预支款项；预付款项 F9"Xu-g  
advance account 暂支帐目；预付款帐户 Z~w2m6;s  
advance compensation 预付补偿金 Wecxx^vtv6  
advance from shareholder 股东垫款 S5kD|kJ  
advance pending reimbursement 预支以待日后付还 lMl'+ yy  
advanced economy 先进经济体系 S,EL=3},=  
advancement 预付；预付财产 *07?U")  
advances warrant 垫款令 :p%#U$S4  
advancing 贷出 +z[+kir  
adverse balance 逆差 D |=L)\  
adverse exchange 逆汇 UhJ{MUH`  
advertisement addressed to shareholders 在报章刊登的致股东通告 AhkDLm+  
advice for collection 托收通知书 yDJy'Z_F{  
advice of drawing 提款通知书；汇票通知书 T^F83Py<  
advice of payment 付款通知 S['cX ~  
Advisory Committee [Securities and Futures Commission] (*b<IGi;  
谘询委员会〔证券及期货事务监察委员会〕 I$R
1#s  
Advisory Committee on Diversification 经济多元化谘询委员会 hQ}_(F_H  
affidavit 誓章；遗产申报誓章 P4zwTEk`  
affidavit of no receipt 述明无收款的誓章 ^f57qc3nF  
affiliate 联号；联营公司；附属公司 /M JI^\CA  
affiliated company 附属公司；联号；联营公司 /~Bs5f.]?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ms
Zx 0]  
affordability 负担能力 5KfrkZ  
African Development Bank [AfDB] 非洲开发银行 N/'8W9#6  
after-acquired property 事后取得的财产 G3 |x%/Fbp  
after-hours dealing 市后交易 ,!,tU7-H  
after-tax profit 税后盈利；税后利润；税后溢利 ^?wR{q"8  
agency agreement 代理协议 M.xZU\'ty  
agency expenses 代理机构的开支 puLgc$?  
agency fee 代理费 Fv*QcB9K  
Agency Law 《代理法》 ]Ok'C"V(j  
agent 代理人；承销人 (S4HU_,88  
agent of company 公司代理人 d"@ /{O^1  
agent's fee 代理人费；经纪费 Nw*F1*v`  
aggregate 总计；总数；总体数字 3yw$<lm  
aggregate amount 总款额；总额 CiGXyhh  
aggregate assets and liabilities 总体资产与负债 `!spi=f  
aggregate at constant price 按固定价格计算的总体数字 =av0a!  
aggregate demand 总需求 ;l1.jQh  
aggregate gross position 总持仓量 8rx|7  
aggregate limit 总限额 as'yYn8  
aggregate of salaries tax 合计薪俸税 `*elzW  
aggregate performance 总体表现；总体业绩 ak-agH  
aggregate supply 总体供应 [?hvx}  
aggregate surplus 总盈余 [Y~~C J  
aggregate total 整体总额 rB{w4  
aggregate value 总值；合计价值 rHM^_sYRb  
aggregated basis 合计基准 LF @_|oI  
aggregated net chargeable income 合计应课税入息实额 AloL+eN@  
aggregation 合并计算；合计；总和 ^_i)XdPU  
aggregation of incomes of husband and wife 夫妇入息合并计算 b;{"@b,Y  
aggregation of property 财产的总和 Zk/ejhy0  
agio 差价；贴水 `N&*+!O%  
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》 ^{{a v?h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q)f_!N  
《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》 0}"\3EdAbD  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment '6})L  
《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》 1r};cY6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @?3^Ks_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fm@Pa} ,  
agreement for a settlement 授产协议 _5H~1G%q  
agreement for assignment 转让协议 U[|5:qWs
 
agreement for sale 售卖协议；买卖协议 3tCTPZy  
agreement for sale and purchase 买卖协议 tjwnFqI  
agreement for the payment of interest 支付利息协议 Q"B8l[  
agreement for the repayment of money 还款协议 6^t#sEff]  
agreement of reinsurance 再保险协议 '`|j{mBhG  
Agricultural Bank of China 中国农业银行 Ov<c1y;f  
air passenger departure tax 飞机乘客离境税 'l=>H#}<B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $8i`h}AM  
airport tax 机场税 Z'>UR.g  
alcohol duty 酒精税 ;HH%OfQq  
alienation 让与；让渡；转让 G<=I\T'g;  
alimony 生活费；赡养费 Y<u%J#'[  
All Ordinaries Index [AOI] 所有普通股指数 /Jc{aw  
all risks 全险；综合险 8nu!5 3  
All Sales Record for Stock Market 《股票市场成交报告》 qHp2;  
Allied Capital Resources Limited 新联财务有限公司 0O,;[l  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ow*v
a\0  
allocation letter 拨款信件 6r`N\ :18  
allocation of fund 分配款项；预留款项 AT+l%%  
allocation of profit 利润分配；溢利分配 B`<}YVA  
allocation warrant 拨款令 3cgq'ob  
allotment 分配；配股 uS,?oS  
allotment notice 股份配售通知；配股通知 4r`I)  
allotment of shares 股份分配 u:lBFVqk  
allowable 可获宽免；免税的 ?d3FR!  
allowable business loss 可扣除的营业亏损 $~G5s<r  
allowable expenses 可扣税的支出 Xz^k.4 Y{4  
allowance 免税额；津贴；备抵；准备金 iN. GC^l  
allowance for debts 债项的免税额 qD4s?j-9  
allowance for depreciation by wear and tear 耗损折旧免税额 ~?Vod|>  
allowance for funeral expenses 殡殓费的免税额 E0Q6Ryn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 auc:|?H~1n  
allowance for repairs and outgoings 修葺及支出方面的免税额 ['Lo8 [  
allowance to debtor 给债务人的津贴 Pj]^p{>  
alteration of capital 资本更改 (3mL!1\  
alternate trustee 候补受托人 zn 0y`9!n?  
amalgamation 合并 Q-V
8=.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _AFje  
ambit of charges 征税范围；收费范围 x?V^l*  
amended valuation 经修订的估值 t6\H  
American Commodities Exchange 美国商品交易所 Pg8boN]}  
American Express Bank Limited 美国运通银行 kmC0.\  
American Stock Exchange 美国证券交易所 ;l_b.z0^6  
amortization 摊销 6WQN!H8+^  
amount due from banks 存放银行同业的款项 =oIt.`rf  
amount due from banks abroad 存放海外银行同业的款项 ?g{[U0)  
amount due from holding companies 控股公司欠款 \XmplG:  
amount due from local banks 存放本港银行同业的款项 k kAg17 ^  
amount due to banks 银行同业的存款 {q`8+$Z;  
amount due to banks abroad 海外银行同业的存款 >n3GvZ5%  
amount due to holding companies 控股公司存款 ] 1pIIX}  
amount due to local banks 本港银行同业的存款 V\x'w*FP  
amount due to outport banks 外埠银行同业的存款 1t^y?<)  
amount for note issue 发行纸币的款额 ?k4Hk$V  
amount of bond 担保契据的款额 G#e]J;   
amount of consideration 代价款额 \fEG5/s}T  
amount of contribution 供款数额 kJJiDDL0;*  
amount of indebtedness 负债款额 G-2~$ u  
amount of principal of the loan 贷款本金额 nvf5a-C+q  
amount of rates chargeable 应征差饷数额 AV2Jl"1)z  
amount of share capital 股本额 lY"l6.c  
amount of sums assured 承保款额 U`=r.>  
amount of variation 变动幅度 '%t$mf!nV  
amount of vote 拨款数额 %;ED}X  
amount payable 应付款额 "Ot%{&:2  
amount receivable 应收款额 )L6 it  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  ..E_M$}  
analysis 分析 9ybR+dGm+  
ancillary risk 附属风险 Z(c
SM  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;Us6:}s  
annual accounting date 年结日期 SQ> Yf\  
annual allowance 每年免税额；年积金；年度津贴；年津 Bo8f52|  
annual balance 年度余额 Z(tJd,  
annual disposable income 每年可动用收入 0.wF2!V.  
annual estimates 周年预算 D((/fT)eD  
annual fee 年费 6Aqv*<1=62  
annual general meeting 周年大会 -XL
?n/M  
annual growth rate 年增率；每年增长率 =23B9WT  
annual long-term supplement 长期个案每年补助金 KTT
!P 4  
annual pensionable emolument 可供计算退休金的年薪 BM:p)%Pv#P  
annual report 年报 d*Su c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /nA>ox78  
annual return 周年报表；周年申报表；每年报税表格 AZhI~QWo  
Annual Return Rules 《周年报表规则》 ,"`3N2!Y}  
annual review of consumer prices 每年消费物价回顾 \mGb|aF8  
annual roll-forward basis 逐年延展方式  *\xRNgEQ  
annual salary 年薪 ]~dB|WB  
annual statement 年度报表；年度决算表 ,&4 [`d  
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 8A]8yX =  
annuitant 年金受益人 hz;SDaBA  
annuity 年金 Od;k}u6;<  
annuity contract 年金合约 @w==*.x  
annuity on human life 人寿年金 #e-7LmO~  
antecedent debt 先前的债项 paD[4L?4Hk  
ante-dated cheque 倒填日期支票 fgtwVji  
anticipated expenditure 预期开支 aC1 xt(  
anticipated net profit 预期纯利 89D`!`Ah]  
anticipated revenue 预期收入 3{co.+  
anti-inflation measure 反通货膨胀措施 =/|GWQj  
anti-inflationary stance 反通货膨胀立场 =Xr{ Dg  
apparent deficit 表面赤字 hlV(jz  
apparent financial solvency 表面偿债能力 p+b9D  
apparent partner 表面合伙人 =v\}y+ Yh  
application for personal assessment 个人入息课税申请书 /_cpS
q  
application of fund 资金应用 2& Hl wpx  
application to release as liquidator and to destruct the books of accounts and documents UdkNb}L  
申请免除清盘人职务及毁灭帐簿与文件 p%>!1_'(  
appointed actuary 委任精算师 ld(_+<e  
appointed auditor 委任核数师；委任审计师 / zNVJhC  
appointed trustee 委任的受托人 :/=P6b;  
appointer 委任人 8q9^  
apportioned pro rata 按比例分摊 w/o8R3F  
apportionment 分配；分摊 9m>L\&\_e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Th%w-19,8  
apportionment formula 分摊方程式 KS~Q[-F1P  
apportionment of estate duty 遗产税的分摊 &f
'Lll  
appraisal 估价；评估 `O3#/1+  
appreciable growth 可观增长 Om:Gun\%  
appreciable impact 显着影响 1iR\M4?Frf  
appreciable increase 可观增长 AM!P?${a  
appreciation 增值；升值 av(qV$2  
appreciation against other currencies 相对其他货币升值 7eM6 B#rI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p +JOUW  
appreciation tax 增值税 R6;229e  
appropriation 拨款；拨用；拨付 w\d1  
appropriation account 拨款帐目 0W6='7  
Appropriation Bill 拨款法案 79)iv+nf\l  
appropriation-in-aid system 补助拨款办法 %`G
}/"  
approved assets 核准资产 E"BW-<_!  
approved basket stock 认可一篮子证券 S?v;+3TG  
approved budget 核准预算 kH0kf-4\  
approved charitable donation 认可慈善捐款
X J]+F  
approved charitable institution 认可慈善机构 2i6P<&@  
approved currency 核准货币；认可货币 aF"PB h=  
approved estimates 核准预算 ]nIVP  
approved estimates of expenditure 核准开支预算 f~=e  
approved overseas insurer 核准海外保险人 u5qaLHoEP  
approved overseas trust company 核准海外信托公司 su\Lxv  
approved pooled investment fund 核准汇集投资基金 Aj\m57e,6  
approved provident fund scheme 认可公积金计划 >/GYw"KK  
approved provision 核准拨款 mrE>o!  
approved redeemable share 核准可赎回股份 7[kDc-  
approved regional stock 认可地区性证券 C\C*@9=&x  
approved retirement scheme 认可退休金计划 u^ wGVg  
approved subordinated loan 核准附属贷款 0\ j)!b  
arbitrage 套戥；套汇；套利 ^JIs:\g<<  
arbitrageur 套戥者；套汇者 QB*AQ5-  
arbitrary amount 临时款项 dXt@x8E  
arrangement 措施；安排；协定 yyVJb3n5:!  
arrears 欠款 A#~CZQY^$  
arrears of pay 欠付薪酬 PL\4\dXB  
arrears of revenue 逾期未收税款；逾期未收的帐项 !C' Y 7  
articles of association 组织章程；组织细则；组织章程细则 Gqar5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "$%&C%t  
ascertainment of profit 确定利润 UG}"OBg/  
"Asia Clear" “亚洲结算系统” =x^IBLHN  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \"K:<+RH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W-RshZ\  
Asian Development Fund [ADF] 亚洲发展基金 %I)*5M6  
Asian dollar bond 亚洲美元债券 O'~^wu.  
Asian dollar market 亚洲美元市场 <3
k9 y^0  
Asian dollar rate 亚洲美元利率 \@6w;tyi  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B$97"$#u  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !qs~j=;y3  
asked price 沽盘；喊价；索价；卖方报价 G"yhu +  
assessable income 应评税入息 G @L`[Wu  
assessable loss 应评税亏损 r`0oI66B/  
assessable profit 应评税利润 ![%:X)?  
assessable value 应评税值 G8W^XD  
assessed profit 估定利润 :Ot5W  
assessed value 经评估价值 a!x?Apww  
assessment 评税；评定；估价；评税单 <m`Os2#  
assessment number 评税编号；估价编号 Rwmr[g  
assessment of additional tax 补加税评税 .#e?[xxk  
assessment of performance 业绩评估；实绩评价 _B==S4^/yU  
Assessor 评税主任 5Obv/C  
asset price bubbles 资产价格泡沫 =WFG[~8  
asset-backed securities 具资产保证的证券 QN~9O^  
assets accretion 资产增值 UD]RW
N  
assets and liabilities 资产与负债 c30kb  
assets betterment statement 资产递增表；资产改进表 'khhn6itA  
assets lending 实物放款；有抵押贷款 +^aM(4K\  
assets of the company passing on the death 死者去世时转移的公司资产 h4M>k{  
assets pledged as security for liabilities 用作负债抵押的资产 r<kqs,-~  
assets portfolio 资产投资组合 ,n{|d33  
assets price 资产价格 v.H@Ey2  
assets quality 资产质素 SC0_ h(zb,  
assets realization 资产变现 8bEii1EM  
assets refinancing arrangement 资产再集资安排 llBW*4'  
assets securitization 资产证券化 Y5Z<uD  
assets situated outside Hong Kong 在香港以外地方的资产 3:P "6mN  
assets stripping 削减资产；拆卖资产 1QuR7p  
assets value 资产值 -+|{#cz  
assignee 承让人 0',-V2  
assignment 转让；转让书；转让契 <Dp[F|r  
assignment of interest 权益转让 lLeN`{?  
assignment of letters patent and trade mark 专利证书及商标转让 &f>1/"lnd\  
assignment of property 物业转让；物业转让书 Q(YQ$i"S  
assignment right 转让权 yy3-Xu4  
assignor 转让人 Z
Nbb8v  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =dI2j@}c  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZzO.s$  
associate member 附属会员 *e-+~/9~  
associated body corporate 相联法人团体 tJY3k$YX  
associated company 相联公司；联属公司 j%s:d(H`  
associated corporation 相联法团 SA16Ng  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +~\c1|f  
公认会计师公会〔英国〕 !tofO|E5  
Association of Futures Exchange Brokers 香港期货经纪协会 gkDlh{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G^Yg[*bJ^$  
association of underwriters 承保人组织 4m$Xjj`vE  
assumption of control 接管 '&$xLZ8  
assurance 担保；保险；转易；转易书
6>B_ojj:  
assurance of interest 权益的转易 R~DZY{u+/$  
at 19XX price 按一九ＸＸ年价格计算 VpkkiN  
at a discount 按赔价计算；按贴水价格计算；打折扣 RBzBR)@5  
at a premium 按溢价计算；按升水价格计算 :CAbGs:56  
at call 通知付款；按通知 ueazAsk3g  
at constant market price 按固定市价计算 A5> ,e|  
at constant price 按固定价格计算 9nPc>O$  
at cost 按成本计算 Ui`Z>,0sFi  
at current market price 按当时市价计算；按现时市价计算 ?N*|S)B
N  
at current price 按当时价格计算；按现时价格计算 ! uyC$8V*l  
at factor cost 按要素成本计算；按生产要素成本计算 L.@o  
at money-of-the-day price 按付款当日价格计算 u;qBW uO  
at or better 按指定或较佳价位〔买卖指令〕 kW@,P.88  
at par 按面值计算；平价 !4f0VQI  
at sight 见票即付 tb-:9*2j-  
at the close 按收市盘 4>&%N\$*  
at the opening 按开市盘 \We\*7^E  
attestation 见证；见证条款 hkq[xgX  
at-the-money option 平价期权 T~rPpi&  
attorney 受权人；受托代表人 MZX-<p+  
attornment 新拥有人承认书 @;we4G5  
attributable profit 可归属利润 m*MfGj(  
attributable share value 可归属股份价值 QM }TPE  
Auckland Stock Exchange 奥克兰证券交易所 D^knN-nZ*  
auction 拍卖 CN$wlhs  
auctioneer 拍卖商 ]HK|xO(  
audit 审计；核数 X;I;CZ={  
Audit Commission 审计署 v/E_A3Ay&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2,Og(_0>  
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〕 m|
)Mc VV  
audit review 帐目审查 VE<&0d<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pUs s_3  
audited account 审计帐目；经审计的帐目 JEK6Ms;)A  
audited annual account 经审计的周年帐目 ]iyJ>fC  
audited balance sheet 经审计的资产负债表 !?o661+b  
auditor 核数师；核数主任；审计师 ,3t('S
E  
auditor's certificate 核数师证明书；审计师证明书 MHv2r  
auditor's report 核数师报告；审计师报告 WdGjvs  
Aussie bond 澳元债券 v:MJF*/  
austerity budget 紧缩预算 ,{ C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n y7
G  
Australia All Ordinaries Index 澳洲所有普通股票指数 4,!S?:7  
Australian Dollar [AUD] 澳元 ]}_@!F)  
Australian Options Market 澳大利亚期权市场 lH6z
Z8rh  
Australian Securities Commission 澳洲证券事务监察委员会 P| o_/BS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <m"yPi3TY  
Australian Stock Exchange 澳大利亚证券交易所 ]OE{qXr{  
Austrian Schilling [ATS] 奥地利先令 #-ioLt%  
authentication 认证；鉴证 x:`]uOp  
authority to purchase 委托购买证；委购书 li4rK<O  
authorization 认可；核准；授权；授权书 2},|RQETy  
authorization by direction 指示授权 QfuKpcT&  
authorization by instruction 指令授权 %t&5o>1C  
authorization by warrant 令状授权 E>tlY&0[$  
authorization of unit trust 单位信托的认可 uFM]4v3  
authorized agent 指定代理人 :"9 :J  
authorized capital 法定资本 $6~D 2K  
authorized clerk 出市员 e7f3dqn0  
authorized dealer 认可交易商 _7(>0GY  
authorized financial institution 认可财务机构 B{wx"mK  
authorized fund 认可基金 p$XL|1G*?H  
authorized fund house 获授权的基金公司；认可基金公司 i]:T{2  
authorized institution 认可机构 *Z! #6(G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y%v?ROql  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +$KUy>  
authorized insurer 获授权保险人；获认可承保人 uV r6tb1  
authorized investment 特准投资项目 uFDJRQJ<  
authorized person 获授权人 fRp+-QvE  
authorized representative 获授权代表 ;iJ*.wVq  
authorized share capital 法定股本 acgtXfHR  
automated quotation system 自动报价系统 wu5]S)?*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] S}Wj+H;  
自动交易系统〔香港期货交易所有限公司〕 9NTBdo%u  
automatic adjustment mechanism 自动调整机制
X/  
automatic adjustment system 自动调整系统 f>k<
I[C<  
Automatic Clearing House 自动票据交换所 {_0m0 8  
automatic exchange rates accumulation system 自动化汇率累集系统 0?} ),8v>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X}.y-X#v5J  
automatic teller machine [ATM] 自动柜员机 \2(Uqf#_  
autopay 自动转帐 nUi 4!|r  
available assets 可用资产 5[.Dlpa'7  
available fiscal reserve 现存财政储备 vtyk\e)  
available profit 可用利润 g9> 0N#<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V)M+dhl  
average 平均；平均数；海损 Q}p+/-U\  
average basic salary 平均基本薪金 lf4V;|!^  
average consumer expenditure 平均消费开支；一般消费开支 4,CQJ  
average cost 平均成本 w]b3,b  
average cost of land production 增辟土地平均成本 ~1&%,$fZ  
average daily turnover 平均每日成交额 P?GHcq$\  
average daily wage rate 平均每日工资率 {&,9Zy]"S  
average expenditure pattern 平均开支模式 m6J7)Wp  
average growth rate 平均增长率 7%C6hEP/*W  
average net fixed assets 固定资产平均净值 " N)dle,  
average of relatives 相对价格平均数 *oAv:8"iY  
average price 平均价格 P;o6rQf  
average propensity to consume 平均消费倾向；一般消费倾向 %~`8F\Hiu  
average propensity to save 平均储蓄倾向；一般储蓄倾向 D_oGhQYY4  
average rate 平均率 tsdkpt  
average revenue 平均收入；平均收益 cd1M0z  
average stock 平均库存；平均存货 C8qA+dri  
average yearly rent 平均年租 4.|-?qG  
avoidance of double taxation 避免双重课税 j4j %r(  
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 
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