一些有用的会计术语(也不知道发的地方对不对)A

A: K5qCPt`'  
A share Ａ股；甲类股份 A4tk</A  
abatement of tax 减税；减扣免税额 pX_#Y)5  
ABN AMRO Bank N.V. 荷兰银行 @wcF#?J  
above-the-line expenditure 线上项目支出；经常预算支出 309
pl  
above-the-line receipt 线上项目收入；经常预算收入 O6hzOyNX@  
ABSA Asia Limited 南非联合亚洲有限公司 syR"p,3EC  
absolute change 绝对数值变更 RE;A0E_3  
absolute expenditure 实际开支 "#iJ/vy  
absolute guideline figure 绝对准则数字 }*6BaB  
absolute interest 绝对权益 =IC.FT}  
absolute order of discharge 绝对破产解除令 KQPu9f9  
absolute profit margin 绝对利润幅度 @PvO;]]%  
absolute value 实值；绝对值 o^@"eG
$,  
absolutely vested interest 绝对既得权益 I_<VGUk  
absorbed cost 已吸收成本；已分摊成本 qi4P(s-i
 
absorption 吸收；分摊；合并 Mh7m2\fLbd  
absorption rate 吸收率；摊配率；分摊率 g0grfGo2p  
ACB Finance Limited 亚洲商业财务有限公司 m;dwt1'Zw  
acceptable form of reciprocity 合理的互惠条件 ZIx-mC5  
acceptable rate 适当利率；适当汇率 P4[kW}R  
acceptance agreement 承兑协议 >$
ZG=&  
acceptance for honour 参加承兑 '|IcL1c=I  
acceptor 承兑人；接受人；受票人 l ;:IL\*1I  
acceptor for honour 参加承兑人 }Z"iW/?"  
accident insurance 意外保险 (t-hi8"  
Accident Insurance Association of Hong Kong 香港意外保险公会 f)*"X[)o
 
accident insurance scheme 意外保险计划 6YM X7G]  
accident year basis 意外年度基准 %
Ln`c.C  
accommodation 通融；贷款 6HY): M&?  
accommodation bill 通融票据；空头票据 efQ8jO  
accommodation party 汇票代发人  aO&U=!  
account balance 帐户余额；帐户结余 5%Qxx\q  
account book 帐簿 L0g+RohW  
account collected in advance 预收款项 [KK |_  
account current book 往来帐簿 MLWHO$C~T  
account of after-acquired property 事后取得的财产报告 (GmBv  
account of defaulter 拖欠帐目 ^j\LB23  
account payable 应付帐款 h0PDFMM<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *9j'@2!M  
account receivable 应收帐款 z)3TB&;  
account receivable report 应收帐款报表 1q7&WG  
account statement 结单；帐单；会计财务报表 7S{qo&j'  
account title 帐户名称；会计科目 L"bJ#0m  
accountant's report 会计师报告 fa/S!%}fO  
Accountant's Report Rules 会计师报告规则 \(\a=
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 O@Aazc5K  
Accounting Arrangements 《会计安排》 q|D5 A|)  
accounting basis 会计基础 XKjrS 9:  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ljy797{f  
Accounting Circular 《会计通告》 *E/Bfp1LIe  
accounting class 会计类别 [9"
>}l  
accounting date 记帐日期；会计结算日期 dOeM0_o  
accounting for money 款项核算 /whaY4__O\  
Accounting Officer 会计主任 ,{0Y:/T'  
accounting period 会计报告期；会计期 =?OU^u`C  
accounting policy 会计政策；会计方针 OXQ*Xpc  
accounting practice 会计惯例 ?Y~t{5NJR  
accounting principle 会计准则 DhM=
q  
accounting record 会计记录 $@z77td3  
accounting report 会计报告 U?0|2hR~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H+[?{+"#@l  
Accounting Society of China 中国会计学会 *$eH3nn6g  
accounting statement 会计报表 O)dnr8*  
accounting system 会计制度；会计系统 uuY^Q;^I*  
accounting transaction 会计事项；帐务交易 =<n ]T;  
accounting treatment 会计处理 DsHF9Mn  
accounting year 会计年度 D]@(LbMG4  
accretion 增值；添加 b9j}QK  
accrual 应计项目；应累算数目 C7%R2>}?f  
accrual basis 应计制；权责发生制 tRoSq;VrS  
accrual basis accounting 应计制会计；权责发生制会计 At.&$ t  
accrue 应累算；应计 ;73S;IPR  
accrued benefit 应累算利益 2)=whnFS  
accrued charges 应计费用 W>pe-  
accrued cumulative preference share dividend 应累算的累积优先股股息 JqzoF}WH  
accrued expenses 应累算费用 rRe5Q  
accrued interest payable 应付利息；应计未付利息 W2
2S/s  
accrued interest receivable 应收利息；应计未收利息 +VUkV-kP  
accrued right 累算权益 2b$>1O&2  
accruing profit 应累算的利润 V8n {k'  
accumulated fiscal reserve 累积财政储备 Nh!`"B2B  
accumulated profit 累积利润；滚存溢利 X?_rD'3  
accumulated reserve 累积储备 WzzA:X  
accumulation of surplus income 累积收益盈余 \ja6g  
acquired assets 既得资产 ..`c# O&  
acquisition 收购；购置；取得 .\XRkr'-  
acquisition cost 购置成本 ]K(a32VCH  
acquisition expenses 购置费用 ,j%\3g`  
acquisition of 100% interest 收购全部股权 lM\dK)p21O  
acquisition of control 取得控制权 WESD^FK  
acquisition of fixed assets 购置固定资产 N'2?Zb  
acquisition of shell “买壳” J||g(+H>  
acquisition price 收购价 >eGg 1  
act of God 天灾 bbC@  
acting partner 执事合伙人 1TZ[i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 zb0NqIN:  
active partner 积极参与的合伙人 u2#q7}  
active trading 交投活跃 mE<_oRM)  
actual circulation 实际流通 iV{_?f1jo  
actual cost 实际成本 .V;,6Vq
 
actual expenditure 实际开支；实际支出 HkD.W6A3  
actual income 实际入息；实际收入；实际收益 !4p{b f  
actual market 现货市场 Kki(A4;7F  
actual price 现货价；实际价格 JT 7WZc)  
actual profit 实际利润 j e\!0{  
actual quotation 实盘；实际价位；实际报价 $>/d)o  
actual year basis 按实际年度计算 H(^Ehv>  
actuals 实货 pz^S3fy  
actuarial investigation 精算调查 1clzDwW  
actuarial principle 精算原则 \n_7+[=E  
actuarial report 精算师报告 }_lG2#Ll5  
Actuarial Society of Hong Kong 香港精算学会 q2%cLbI F  
actuarial valuation 精算师估值 {-5)nS^_  
actuary 精算师 (pELd(*Ga  
ad referendum agreement 暂定协议；有待覆核的协定 ,buX|  
ad valorem duty 从价税；按值征税 uc,>VzdB  
ad valorem duty system 从价税制 ;u2[Ww~k  
ad valorem fee 从价费  LDg9@esi  
ad valorem tariff 从价关税 &E`Nu (e  
additional allowance 额外免税额 b~^'
P   
additional amount for unexpired risk 未过期风险的额外款额 !td!">r46e  
additional assessable profit 补加应评税利润 :I#.d7`uk  
additional assessment 补加评税 ^(;x-d3  
additional commitment 额外承担 V[.{cY?6  
additional commitment vote 额外承担拨款 SWdmej[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8#QT[H 4F  
additional dependent parent allowance 供养父母额外免税额 UuIjtqW  
additional provision 额外拨款 .<t{saToU  
additional stamp duty 附加印花税 )>ff"| X  
additional tax 补加税罚款；补加税款 E]#;K-j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]G["TX,  
adjudged bankrupt 被裁定破产 5RLO}Vn]  
adjudicated bankrupt 裁定破产人 nYtkTP!J6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [4yHXZxza  
adjudication of bankruptcy 裁定破产；宣告破产 B
e{@ L  
adjudication of insolvency 裁定无力偿还债务 ' #K@%P  
adjusted actual 经调整的实数；调整后的实数 ?^|[Yzk  
adjusted current assets 经调整的流动资产；调整后的流动资产 *9n[#2sM<  
adjusted figure 经调整的数字；调整后的数额 C@-Hm  
adjusted liabilities 经调整的负债；调整后的负债 8>x5
|  
adjusted loss 经调整的亏损；调整后的亏损 [],[LkS  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 'ON/WKJr|W  
adjusted profit 经调整的利润；调整后的利润 le5@WG/x  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;W{z"L;nX  
adjusted value 经调整的价值；调整后的价值 5j`sJvq  
adjustment 调整；修订；理算〔保险〕 8$-MUF,  
adjustment centre 调剂中心 T.#_v#oM  
adjustment lag 调整过程的时间差距；调整时差 rRevyT
s  
adjustment mechanism 调整机制 8J,^O04<  
adjustment of loss 亏损调整 `O7vPE  
adjustment process 调整过程；调整程序 Apu-9|oP  
adjustment range 调整幅度 ]:f.="  
administered exchange rate 受管制汇率 gxhp7c182  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'N{1b_v?  
administration expenses 行政费用 <);j5)/  
administration fee 手续费；行政费 ~;(\a@ _  
administration in bankruptcy 破产管理 lZwjrU| _  
administration order 遗产管理令 C 9%bD  
administrator 管理人；遗产管理人 7Ydqg&  
administrator of the estate 遗产管理人 N)(m^M(~0  
admission of debt 债项承认书 p7+{xXf  
admission of proof 接纳债权证明 pKLcg"{[F  
advance 放贷款项；垫付款项；预支款项；预付款项 W<<G  'Km  
advance account 暂支帐目；预付款帐户 6`9QGi,)  
advance compensation 预付补偿金 pRfKlTU\  
advance from shareholder 股东垫款 UusAsezm:  
advance pending reimbursement 预支以待日后付还 Z(:\Vj"  
advanced economy 先进经济体系 (B\Kb4m  
advancement 预付；预付财产 y1 a%f.F`  
advances warrant 垫款令 nIH(2j  
advancing 贷出 yi^X?E{WnX  
adverse balance 逆差 6%EpF;T`  
adverse exchange 逆汇 
4"PA7 e  
advertisement addressed to shareholders 在报章刊登的致股东通告 OC5oxL2HTe  
advice for collection 托收通知书 A#$l;M.3R  
advice of drawing 提款通知书；汇票通知书  '0f!o&?g  
advice of payment 付款通知 J|xXo
  
Advisory Committee [Securities and Futures Commission] _Nh])p-  
谘询委员会〔证券及期货事务监察委员会〕 ${Lrj}93  
Advisory Committee on Diversification 经济多元化谘询委员会 ~/4j&IG  
affidavit 誓章；遗产申报誓章 C=c&.-Nb9  
affidavit of no receipt 述明无收款的誓章 C
dl"TZ<  
affiliate 联号；联营公司；附属公司 jGLmgJG-P  
affiliated company 附属公司；联号；联营公司 6 w!qZ4$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 oi Q3E  
affordability 负担能力 Le~D"d8  
African Development Bank [AfDB] 非洲开发银行 pe[huYE  
after-acquired property 事后取得的财产 fwtsr>SV  
after-hours dealing 市后交易 `
mkOjsj &  
after-tax profit 税后盈利；税后利润；税后溢利 '!X`X=  
agency agreement 代理协议 pz2E+o  
agency expenses 代理机构的开支 wB8548C}-  
agency fee 代理费 {(-TWh7V  
Agency Law 《代理法》 *)r_Y|vg  
agent 代理人；承销人 Z+R-}<   
agent of company 公司代理人 lxTqGwx  
agent's fee 代理人费；经纪费 iMVQt1/  
aggregate 总计；总数；总体数字 ~i-n_7+  
aggregate amount 总款额；总额 Q]/g=Nn ^~  
aggregate assets and liabilities 总体资产与负债 P,S!Z&!  
aggregate at constant price 按固定价格计算的总体数字 k5&}bj-  
aggregate demand 总需求 j; /@A lZl  
aggregate gross position 总持仓量 SFWS<H(IN  
aggregate limit 总限额 1|*%  
aggregate of salaries tax 合计薪俸税 t":^:i'M  
aggregate performance 总体表现；总体业绩 !OV+2suu1  
aggregate supply 总体供应 [HXd|,~_j-  
aggregate surplus 总盈余 El`G<esX  
aggregate total 整体总额 $LR~c)}1I  
aggregate value 总值；合计价值 [Qkj}  
aggregated basis 合计基准 Pd:tRY+t/  
aggregated net chargeable income 合计应课税入息实额 D6_#r=08  
aggregation 合并计算；合计；总和  OG IN-  
aggregation of incomes of husband and wife 夫妇入息合并计算 0Q%I[f8  
aggregation of property 财产的总和 Md
:*[]<~  
agio 差价；贴水 <O9WCl  
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》 cL%eP.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ">|L<  
《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》 @zR_[s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w#(E+s~}  
《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》 9MRe?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment oz'jt} ?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $v{sb,  
agreement for a settlement 授产协议 wj$3L3  
agreement for assignment 转让协议 yaj1nq!*"  
agreement for sale 售卖协议；买卖协议 w2"]%WS%  
agreement for sale and purchase 买卖协议 A}!D&s&UH  
agreement for the payment of interest 支付利息协议 1g!%ej jd  
agreement for the repayment of money 还款协议 GB>h8yXH  
agreement of reinsurance 再保险协议 .:['&; k  
Agricultural Bank of China 中国农业银行 eF8um$t9  
air passenger departure tax 飞机乘客离境税 1 xrmmK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #z}IW(u<  
airport tax 机场税 c_?!V  
alcohol duty 酒精税 TGPdi5Eq  
alienation 让与；让渡；转让 YcaLc_pUx  
alimony 生活费；赡养费 _#UhXXD  
All Ordinaries Index [AOI] 所有普通股指数 ^oHK.x#{  
all risks 全险；综合险 nNM)rW  
All Sales Record for Stock Market 《股票市场成交报告》 p'SY 2xq-,  
Allied Capital Resources Limited 新联财务有限公司 YWhS<}^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1p>&j%dk  
allocation letter 拨款信件 b#e|#!Je  
allocation of fund 分配款项；预留款项 ELV$!f|u  
allocation of profit 利润分配；溢利分配 +]
Bx4r?p  
allocation warrant 拨款令 QZ-6aq\sgp  
allotment 分配；配股 Rm.9`<Y  
allotment notice 股份配售通知；配股通知 {7Ez7'SVV  
allotment of shares 股份分配 =WOYZ7  
allowable 可获宽免；免税的 ,J-YfL^x6*  
allowable business loss 可扣除的营业亏损 9NC6q-2  
allowable expenses 可扣税的支出 !ImtnU}  
allowance 免税额；津贴；备抵；准备金 G_p13{"IM  
allowance for debts 债项的免税额 e3&.RrA  
allowance for depreciation by wear and tear 耗损折旧免税额 j"+R*H(#  
allowance for funeral expenses 殡殓费的免税额 n]JfdI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D/zp_9B  
allowance for repairs and outgoings 修葺及支出方面的免税额 QEL3b4Vm  
allowance to debtor 给债务人的津贴 1K$8F ~%Z  
alteration of capital 资本更改 YKj PE  
alternate trustee 候补受托人 A^7Y%  
amalgamation 合并 ! F&{I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q5v_^O<!  
ambit of charges 征税范围；收费范围 bF3}L=z  
amended valuation 经修订的估值 o2(*5*b!@e  
American Commodities Exchange 美国商品交易所 o@\q6xl.  
American Express Bank Limited 美国运通银行 |w^nCsv  
American Stock Exchange 美国证券交易所 D #twS  
amortization 摊销 _Ai\XS Am  
amount due from banks 存放银行同业的款项 tdRnRoB  
amount due from banks abroad 存放海外银行同业的款项 .7zdA IKW  
amount due from holding companies 控股公司欠款 h "r)z6Q/  
amount due from local banks 存放本港银行同业的款项 wv
Saq+N  
amount due to banks 银行同业的存款 c/}bx52>u  
amount due to banks abroad 海外银行同业的存款 a_(vpD
^  
amount due to holding companies 控股公司存款 ;lb@o,R :  
amount due to local banks 本港银行同业的存款 T*C]:=)  
amount due to outport banks 外埠银行同业的存款 oxm3R8S  
amount for note issue 发行纸币的款额 4THGHS^  
amount of bond 担保契据的款额 ?Da!QH >,]  
amount of consideration 代价款额 ,}#l0BY  
amount of contribution 供款数额 |N>TPK&Xt  
amount of indebtedness 负债款额 5SY(:!  
amount of principal of the loan 贷款本金额 VJ(#FA2  
amount of rates chargeable 应征差饷数额 A[oxG;9xi  
amount of share capital 股本额 =:=uV0jX\  
amount of sums assured 承保款额 aV8]?E5G  
amount of variation 变动幅度 SfwAMNCe  
amount of vote 拨款数额 V5LzUg]  
amount payable 应付款额 Vz&!N/0i  
amount receivable 应收款额 ygp NMq#?X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RV:%^=V-  
analysis 分析 -5yEd>Z  
ancillary risk 附属风险 3+jqf@fO  
annual account 周年帐目；周年帐目报表；年度决算；年结 9a9{OJa6M  
annual accounting date 年结日期 *] cm{N  
annual allowance 每年免税额；年积金；年度津贴；年津 %,*{hhfu  
annual balance 年度余额 /e}NZo{)g  
annual disposable income 每年可动用收入 .),m7
"u|  
annual estimates 周年预算 _gF )aE  
annual fee 年费 D@>^_cTO24  
annual general meeting 周年大会 rt\4We,7  
annual growth rate 年增率；每年增长率 h=~TgTv  
annual long-term supplement 长期个案每年补助金 #}!Ge  
annual pensionable emolument 可供计算退休金的年薪 {)0"?$C_H  
annual report 年报 !_gHIJiq}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +Te;L
JP  
annual return 周年报表；周年申报表；每年报税表格 sk_Q\0a  
Annual Return Rules 《周年报表规则》 t/aT  
annual review of consumer prices 每年消费物价回顾 p9)'nU'\t  
annual roll-forward basis 逐年延展方式 $/Q*@4t  
annual salary 年薪 3 tp'}v  
annual statement 年度报表；年度决算表 T/&4lJ^2l^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {aWTT&-N  
annuitant 年金受益人 h~ =UFE%'  
annuity 年金 =7mn= w?  
annuity contract 年金合约
W]rK*Dc  
annuity on human life 人寿年金 G u-#wv5@  
antecedent debt 先前的债项 %
9A6c(L  
ante-dated cheque 倒填日期支票 xeX
Pc7JG  
anticipated expenditure 预期开支 >{^&;$G+*  
anticipated net profit 预期纯利 Iw$7f kq  
anticipated revenue 预期收入 XaV h.  
anti-inflation measure 反通货膨胀措施 bgjo_!J+Pp  
anti-inflationary stance 反通货膨胀立场 3X&}{M:Qo  
apparent deficit 表面赤字 3R[5prE<  
apparent financial solvency 表面偿债能力 1^zpO~@S  
apparent partner 表面合伙人 yb#NB)+E@  
application for personal assessment 个人入息课税申请书 zR+EJFf  
application of fund 资金应用 Vx^+Z,y&QP  
application to release as liquidator and to destruct the books of accounts and documents gI qYIt  
申请免除清盘人职务及毁灭帐簿与文件 afcI5w;>}  
appointed actuary 委任精算师 i
y{*w&p  
appointed auditor 委任核数师；委任审计师 X99:/3MXB'  
appointed trustee 委任的受托人 {`vF4@  
appointer 委任人 >c>f6  
apportioned pro rata 按比例分摊 hp]T^  
apportionment 分配；分摊 z17x%jXy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^[SQw)*
 
apportionment formula 分摊方程式 x-km)2x=W  
apportionment of estate duty 遗产税的分摊 %W=S*"e-  
appraisal 估价；评估 <8>gb!DG  
appreciable growth 可观增长 MkG3TODfHB  
appreciable impact 显着影响 X9#;quco@  
appreciable increase 可观增长 AAE8j.  
appreciation 增值；升值 9GuG"^08  
appreciation against other currencies 相对其他货币升值 hGx)X64Mw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ((TiBCF4  
appreciation tax 增值税 8C2s-%:  
appropriation 拨款；拨用；拨付 MS-}IHO  
appropriation account 拨款帐目 z )2h\S  
Appropriation Bill 拨款法案 {(i>$RG_  
appropriation-in-aid system 补助拨款办法 +v3@WdLcD  
approved assets 核准资产 :e5)Q=lX  
approved basket stock 认可一篮子证券 #=@( m.k:s  
approved budget 核准预算 C&b^TLe  
approved charitable donation 认可慈善捐款 `g&<7~\=A  
approved charitable institution 认可慈善机构 Tp&03  
approved currency 核准货币；认可货币 C#`VVtei  
approved estimates 核准预算 Lf|5miO  
approved estimates of expenditure 核准开支预算 Q"KD O-t  
approved overseas insurer 核准海外保险人 F7wpGtt  
approved overseas trust company 核准海外信托公司 b/='M`D}#G  
approved pooled investment fund 核准汇集投资基金 %l!Gt"\xm  
approved provident fund scheme 认可公积金计划 f:gXXigY,  
approved provision 核准拨款 xioL6^(Qk,  
approved redeemable share 核准可赎回股份 K)c`G_%G  
approved regional stock 认可地区性证券 |T~C($9  
approved retirement scheme 认可退休金计划 C3^QNhv  
approved subordinated loan 核准附属贷款 A"8`5qa  
arbitrage 套戥；套汇；套利 ,c#=qb8""  
arbitrageur 套戥者；套汇者 8*;88vW"2  
arbitrary amount 临时款项 sG`:mc~0  
arrangement 措施；安排；协定 JW;DA E<  
arrears 欠款 ,lLkAd?q  
arrears of pay 欠付薪酬 4i>sOP3 B  
arrears of revenue 逾期未收税款；逾期未收的帐项 2B{~"<  
articles of association 组织章程；组织细则；组织章程细则 s_A<bW566F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /(Se:jH$>  
ascertainment of profit 确定利润 ,rT62w*e  
"Asia Clear" “亚洲结算系统” RfVVAaI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )54;YK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y| *X  
Asian Development Fund [ADF] 亚洲发展基金 u/3 4E=  
Asian dollar bond 亚洲美元债券 3>Ts7 wM  
Asian dollar market 亚洲美元市场 sBGYgBu!a  
Asian dollar rate 亚洲美元利率 Ly1V@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 oqa]iBO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E(F<s
hT#  
asked price 沽盘；喊价；索价；卖方报价 A`x_M!m  
assessable income 应评税入息 =Jd('r  
assessable loss 应评税亏损 s*.CJ  
assessable profit 应评税利润 Gj[`r  
assessable value 应评税值 )# le|Rf  
assessed profit 估定利润 pZ?7'+u$L  
assessed value 经评估价值 ~wmc5L/!?  
assessment 评税；评定；估价；评税单 x}t,v
.:  
assessment number 评税编号；估价编号 ^W|B Xxo  
assessment of additional tax 补加税评税 pBV_'A}ioh  
assessment of performance 业绩评估；实绩评价 u-g2*(ZT  
Assessor 评税主任 O`_!G`E  
asset price bubbles 资产价格泡沫 zWYm*c"n\  
asset-backed securities 具资产保证的证券 7/nnl0u8  
assets accretion 资产增值 Gj^JpG  
assets and liabilities 资产与负债 :feU  
assets betterment statement 资产递增表；资产改进表 X
Le8]y=  
assets lending 实物放款；有抵押贷款 <u2rb6  
assets of the company passing on the death 死者去世时转移的公司资产 Y;ytm #=  
assets pledged as security for liabilities 用作负债抵押的资产 fG2
hCP+  
assets portfolio 资产投资组合 B2\R#&X.  
assets price 资产价格 a[;TUc^I1F  
assets quality 资产质素 MYgh^%w:  
assets realization 资产变现 5 Z
+2   
assets refinancing arrangement 资产再集资安排 R#OVJ(
#  
assets securitization 资产证券化 ?-m
Dv
W  
assets situated outside Hong Kong 在香港以外地方的资产 Enu/Nj 2  
assets stripping 削减资产；拆卖资产 #p@8m_g  
assets value 资产值 $\BRX\6(-  
assignee 承让人 kk_$j_0  
assignment 转让；转让书；转让契 Wy{xTLXk2  
assignment of interest 权益转让 *"4
d6  
assignment of letters patent and trade mark 专利证书及商标转让 dLb9p"EE#  
assignment of property 物业转让；物业转让书 \mRRx#-r%  
assignment right 转让权 n]$50_@  
assignor 转让人 3T)GUzt`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +L(0R&C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <T?H H$es)  
associate member 附属会员 P%`|Tu!B  
associated body corporate 相联法人团体 w E^6DNh  
associated company 相联公司；联属公司 C{mL]ds<  
associated corporation 相联法团 FV>j !>Y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] am
>X7  
公认会计师公会〔英国〕 jb~2f2vUa  
Association of Futures Exchange Brokers 香港期货经纪协会 TX7B(JZD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5ve4u  
association of underwriters 承保人组织 tmM8YN|  
assumption of control 接管 thWQU"z4  
assurance 担保；保险；转易；转易书 Hgs=qH  
assurance of interest 权益的转易 z8W@N8IqC  
at 19XX price 按一九ＸＸ年价格计算 KUs\7Sb  
at a discount 按赔价计算；按贴水价格计算；打折扣 3KFw0(S/  
at a premium 按溢价计算；按升水价格计算 QJ{to%  
at call 通知付款；按通知 3QlV,)}  
at constant market price 按固定市价计算 ?M'_L']N[  
at constant price 按固定价格计算
x2gnB@t  
at cost 按成本计算 /">A3bq  
at current market price 按当时市价计算；按现时市价计算 -:92<G\D  
at current price 按当时价格计算；按现时价格计算 H"hL+F^  
at factor cost 按要素成本计算；按生产要素成本计算 .yp"6S^b  
at money-of-the-day price 按付款当日价格计算 V\k?$}  
at or better 按指定或较佳价位〔买卖指令〕 L`E^BuP/  
at par 按面值计算；平价 d5?"GFy  
at sight 见票即付 ]^9B%t s9  
at the close 按收市盘 fNz*E|]8&  
at the opening 按开市盘 !FwR7`i  
attestation 见证；见证条款 x!$Dje}  
at-the-money option 平价期权 Ta;'f7Oz  
attorney 受权人；受托代表人 5r1{l%?  
attornment 新拥有人承认书 2p3ep,  
attributable profit 可归属利润 " jefB6k9h  
attributable share value 可归属股份价值 -cW`qWbd  
Auckland Stock Exchange 奥克兰证券交易所 xsjJ8>G  
auction 拍卖 Fa]fSqy@;  
auctioneer 拍卖商 'M"JF;*r  
audit 审计；核数 E]x)Qr2Ju  
Audit Commission 审计署 hVQ TW[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c-S_{~~  
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〕 H`!%"  
audit review 帐目审查 YDEUiZ~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ejY|o Bj  
audited account 审计帐目；经审计的帐目 Efo,5  
audited annual account 经审计的周年帐目 qucw%hJr  
audited balance sheet 经审计的资产负债表 $.Fti-5  
auditor 核数师；核数主任；审计师 0:K
4,  
auditor's certificate 核数师证明书；审计师证明书 =X6+}YQ"  
auditor's report 核数师报告；审计师报告 u@!iByVAg  
Aussie bond 澳元债券 U'IJwGRP  
austerity budget 紧缩预算 W`zY\]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 T*"15ppfk  
Australia All Ordinaries Index 澳洲所有普通股票指数 ZSL:q%:.  
Australian Dollar [AUD] 澳元 oS'M  
Australian Options Market 澳大利亚期权市场 bJ8~/
d]+  
Australian Securities Commission 澳洲证券事务监察委员会 DwTqj=l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \VW&z:/*pZ  
Australian Stock Exchange 澳大利亚证券交易所 .:eNL]2%:  
Austrian Schilling [ATS] 奥地利先令 ]V9z)uz  
authentication 认证；鉴证 gemjLuf  
authority to purchase 委托购买证；委购书 RfPRCIo  
authorization 认可；核准；授权；授权书 I"*;fdm  
authorization by direction 指示授权 _E({!t"`  
authorization by instruction 指令授权 ,l[h
9J  
authorization by warrant 令状授权 mi~BdBv  
authorization of unit trust 单位信托的认可 79J@`  
authorized agent 指定代理人 0(9]m)e  
authorized capital 法定资本 N7lWeF  
authorized clerk 出市员 @ucN|r}=R  
authorized dealer 认可交易商 [oOA@  
authorized financial institution 认可财务机构 #A|~s;s>N  
authorized fund 认可基金 .hh2II  
authorized fund house 获授权的基金公司；认可基金公司 ,Mwyk1:xix  
authorized institution 认可机构 M,YlhL  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3HsjF5?W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 phIEz3Fu/  
authorized insurer 获授权保险人；获认可承保人 m.~&n!1W*`  
authorized investment 特准投资项目 $mA+4ISK  
authorized person 获授权人 <,~ =o  
authorized representative 获授权代表 "P:kZ=M Q  
authorized share capital 法定股本 s^_E'j$  
automated quotation system 自动报价系统 }`/wj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^'8T9N@U  
自动交易系统〔香港期货交易所有限公司〕 @Yua%n6]#D  
automatic adjustment mechanism 自动调整机制 HLMEB0zh^  
automatic adjustment system 自动调整系统 c`UJI$Q/

 
Automatic Clearing House 自动票据交换所 1XZ|}Xz  
automatic exchange rates accumulation system 自动化汇率累集系统 ]Y[8|HJ8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *!De(lhEc  
automatic teller machine [ATM] 自动柜员机 x/$s:[0B#  
autopay 自动转帐 WWF#&)ti  
available assets 可用资产 T W?O  
available fiscal reserve 现存财政储备 ^iJMUV|  
available profit 可用利润 qlUYu"`i  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5 Vm |/  
average 平均；平均数；海损 A%u@xL,_  
average basic salary 平均基本薪金 W%]sI n  
average consumer expenditure 平均消费开支；一般消费开支 6p/gvpZ  
average cost 平均成本 7lpd$Y  
average cost of land production 增辟土地平均成本 HF-Msu6  
average daily turnover 平均每日成交额 t`{^gt  
average daily wage rate 平均每日工资率 F<q3{}1zR  
average expenditure pattern 平均开支模式 ;K?fAspSH  
average growth rate 平均增长率 0|X!Uw-Q%_  
average net fixed assets 固定资产平均净值 2tvMa%1^  
average of relatives 相对价格平均数 %l@Q&)f8e  
average price 平均价格 sY,!Ir`/`  
average propensity to consume 平均消费倾向；一般消费倾向 ;_0)f
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 d#T8|#O"  
average rate 平均率 P[{w23`4  
average revenue 平均收入；平均收益 J
H!qGV1  
average stock 平均库存；平均存货 _C?<re3*  
average yearly rent 平均年租 |7Z,z0 ?V  
avoidance of double taxation 避免双重课税 >vg!<%]W]  
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 -5\aL"?4  
uAyj##H  
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