一些有用的会计术语(也不知道发的地方对不对)A

A: L~;(M6Jp  
A share Ａ股；甲类股份 eCsk\f`  
abatement of tax 减税；减扣免税额 U+>M@!=  
ABN AMRO Bank N.V. 荷兰银行 _4)z:?G5  
above-the-line expenditure 线上项目支出；经常预算支出 &wY$G! P  
above-the-line receipt 线上项目收入；经常预算收入 z7AWWr=H  
ABSA Asia Limited 南非联合亚洲有限公司 flC%<V
%'-  
absolute change 绝对数值变更 =&pLlG
  
absolute expenditure 实际开支 6hd<ys?  
absolute guideline figure 绝对准则数字 3+uL@LXd  
absolute interest 绝对权益 GrJLQO0$N  
absolute order of discharge 绝对破产解除令 &V~l(1  
absolute profit margin 绝对利润幅度 =$)M-;6  
absolute value 实值；绝对值 ,e9M%VIu6[  
absolutely vested interest 绝对既得权益 IaSpF<&Y;  
absorbed cost 已吸收成本；已分摊成本 <>{m+=gA  
absorption 吸收；分摊；合并 MYjc6@=cR  
absorption rate 吸收率；摊配率；分摊率 ojlyW})$%  
ACB Finance Limited 亚洲商业财务有限公司 *-5N0K<kQ  
acceptable form of reciprocity 合理的互惠条件 Q0K$ZWM`7  
acceptable rate 适当利率；适当汇率 KgkRs?'z  
acceptance agreement 承兑协议 N
2'aC} I  
acceptance for honour 参加承兑 %>=6v}f,+  
acceptor 承兑人；接受人；受票人 YK6'/2!  
acceptor for honour 参加承兑人 $qYP|W
 
accident insurance 意外保险 m#8[")a$"  
Accident Insurance Association of Hong Kong 香港意外保险公会 jy2gR1~  
accident insurance scheme 意外保险计划 pk.\IKlG]  
accident year basis 意外年度基准 /; Bmh=  
accommodation 通融；贷款 UsFn!!+  
accommodation bill 通融票据；空头票据 .S-)  
accommodation party 汇票代发人 m Rw0R{  
account balance 帐户余额；帐户结余 ~I+MuI[  
account book 帐簿 (oX!D(OI  
account collected in advance 预收款项 =(7nl#o  
account current book 往来帐簿 njX$?V   
account of after-acquired property 事后取得的财产报告 !*"fWahv  
account of defaulter 拖欠帐目 aif;h! ?y  
account payable 应付帐款 
/A-WI x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a=j'G]=  
account receivable 应收帐款 u)<s*jk  
account receivable report 应收帐款报表 37jxl+  
account statement 结单；帐单；会计财务报表 :p: C  
account title 帐户名称；会计科目 {LF4_9 =  
accountant's report 会计师报告 `wtso  
Accountant's Report Rules 会计师报告规则 77)WNL/ x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 
RM `qC  
Accounting Arrangements 《会计安排》 yTd8)zWq  
accounting basis 会计基础 Qw'905;(  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~o%igJ }.C  
Accounting Circular 《会计通告》 xH*X5?  
accounting class 会计类别 HVHv,:bPo  
accounting date 记帐日期；会计结算日期 |0=UZK7%O  
accounting for money 款项核算 +K'Hr:(  
Accounting Officer 会计主任 sNo8o1Hby  
accounting period 会计报告期；会计期 i}DS+~8v  
accounting policy 会计政策；会计方针 [A,^F0:h  
accounting practice 会计惯例 @pYEzizP7  
accounting principle 会计准则 h5@GeYda  
accounting record 会计记录 gd*Gn"  
accounting report 会计报告 w(6n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /v+)#[]>  
Accounting Society of China 中国会计学会 PY^#hC5:  
accounting statement 会计报表 ^HJ?k:u  
accounting system 会计制度；会计系统 PT6]qS'1  
accounting transaction 会计事项；帐务交易 {k)gDJU  
accounting treatment 会计处理 |sReHt2)d  
accounting year 会计年度 ;cI*"-I:F  
accretion 增值；添加 \4>,L_O  
accrual 应计项目；应累算数目 DHWz,M  
accrual basis 应计制；权责发生制 /!?LBtqy  
accrual basis accounting 应计制会计；权责发生制会计 ZKrLp8l\  
accrue 应累算；应计 [^5;XD:%&l  
accrued benefit 应累算利益 @9B*V~ <  
accrued charges 应计费用 \CMZ_%~wU  
accrued cumulative preference share dividend 应累算的累积优先股股息 %A$&9c%  
accrued expenses 应累算费用 O9sEaVX  
accrued interest payable 应付利息；应计未付利息 \uJRjw+  
accrued interest receivable 应收利息；应计未收利息 ccHf+=  
accrued right 累算权益 zOs}v{8"  
accruing profit 应累算的利润 m|aK_  
accumulated fiscal reserve 累积财政储备 1[SG.  
accumulated profit 累积利润；滚存溢利 r\;fyeH  
accumulated reserve 累积储备 :D)
(3U5  
accumulation of surplus income 累积收益盈余 gQ>kDl^$Ls  
acquired assets 既得资产 HYfGu1j?X  
acquisition 收购；购置；取得 cgMF?;V  
acquisition cost 购置成本 sF{aG6u
 
acquisition expenses 购置费用 m$W>~  
acquisition of 100% interest 收购全部股权 E&P2E3P  
acquisition of control 取得控制权 4a-JC"  
acquisition of fixed assets 购置固定资产 =n5'~1?X?  
acquisition of shell “买壳” 4KM-$h,4O  
acquisition price 收购价 #0P_\X`E   
act of God 天灾 H;1@]|sH#  
acting partner 执事合伙人 P0n1I7|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "0An'7'm  
active partner 积极参与的合伙人 VLez<Id9(  
active trading 交投活跃 !#c'| *k  
actual circulation 实际流通 X/,)KTo7  
actual cost 实际成本 }4A] x`3  
actual expenditure 实际开支；实际支出 i41~-?Bc  
actual income 实际入息；实际收入；实际收益 nF,F#V8l  
actual market 现货市场 >qmCjY1  
actual price 现货价；实际价格 _p-e)J$7  
actual profit 实际利润 l_^SU8i57  
actual quotation 实盘；实际价位；实际报价 & o5x  
actual year basis 按实际年度计算 M^o_='\bE  
actuals 实货 8=`L#FkRp  
actuarial investigation 精算调查 -]Z7^
  
actuarial principle 精算原则 ^+_rv  
actuarial report 精算师报告 s@F&N9oh  
Actuarial Society of Hong Kong 香港精算学会 $Nu{c;7"  
actuarial valuation 精算师估值 yQK{ +w  
actuary 精算师 V?uT5.B2  
ad referendum agreement 暂定协议；有待覆核的协定 vI{aF- #  
ad valorem duty 从价税；按值征税 ?QOU9"@+B  
ad valorem duty system 从价税制 H7zN|NdNw  
ad valorem fee 从价费 K^u,B3
 
ad valorem tariff 从价关税 Bf utmI  
additional allowance 额外免税额 $DY#04Je\=  
additional amount for unexpired risk 未过期风险的额外款额 ,;$OaJ
FT  
additional assessable profit 补加应评税利润 t'n@yX_  
additional assessment 补加评税 V}jGxt0  
additional commitment 额外承担 o(*\MTt?  
additional commitment vote 额外承担拨款 M/N8bIC! Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }[AaI #  
additional dependent parent allowance 供养父母额外免税额 1Bj.MQ^  
additional provision 额外拨款 0#*6:{/^  
additional stamp duty 附加印花税 gHg=G+Q@  
additional tax 补加税罚款；补加税款 Bs"D<r&ro  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m2PUU/8B/  
adjudged bankrupt 被裁定破产 uo#1^`P  
adjudicated bankrupt 裁定破产人 J(7#yg%5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 aA
g Qv*  
adjudication of bankruptcy 裁定破产；宣告破产 m'rDoly"62  
adjudication of insolvency 裁定无力偿还债务 p='j/=  
adjusted actual 经调整的实数；调整后的实数 lvW T  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?doI6N0T  
adjusted figure 经调整的数字；调整后的数额 #T=iS(i  
adjusted liabilities 经调整的负债；调整后的负债 J p
'^!  
adjusted loss 经调整的亏损；调整后的亏损 {L-^J`> G  
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 EXDDUqZ5\  
adjusted profit 经调整的利润；调整后的利润 L&pR#  
adjusted surplus 经调整的盈余额；调整后的盈余额 CX|W
$b)%  
adjusted value 经调整的价值；调整后的价值 1d5%(:@  
adjustment 调整；修订；理算〔保险〕 /2tA n  
adjustment centre 调剂中心 %*R, ceuI  
adjustment lag 调整过程的时间差距；调整时差 19E(Hsz  
adjustment mechanism 调整机制 ^O07GYF  
adjustment of loss 亏损调整 r,6~%T0  
adjustment process 调整过程；调整程序 >mb}~wx`  
adjustment range 调整幅度 j4~(
6Imm  
administered exchange rate 受管制汇率 @8L5UT  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 RkYdK$|K  
administration expenses 行政费用 Y%KowgP\  
administration fee 手续费；行政费 `"5Ub,~  
administration in bankruptcy 破产管理 ;UQGi}?CD  
administration order 遗产管理令 ^^a6 (b  
administrator 管理人；遗产管理人 A@A8xn%  
administrator of the estate 遗产管理人 ;uBGB h<  
admission of debt 债项承认书 ;ku
>_sG-  
admission of proof 接纳债权证明 \+ se%O  
advance 放贷款项；垫付款项；预支款项；预付款项 Z& _kq|  
advance account 暂支帐目；预付款帐户 'RjEdLrI  
advance compensation 预付补偿金 Lq(=0U\"P  
advance from shareholder 股东垫款 _.5{vGyxr  
advance pending reimbursement 预支以待日后付还 'OY4Q'Z  
advanced economy 先进经济体系 &Hoc`u  
advancement 预付；预付财产 )U&9d   
advances warrant 垫款令 67j kU!  
advancing 贷出 ^ja]e%w#  
adverse balance 逆差 yXNr[7  
adverse exchange 逆汇 Q]WBH_j  
advertisement addressed to shareholders 在报章刊登的致股东通告
JRl=j2z  
advice for collection 托收通知书 H$`U] =s|  
advice of drawing 提款通知书；汇票通知书
wWl?c  
advice of payment 付款通知 ;s+/'(*  
Advisory Committee [Securities and Futures Commission] iLy^U*yK  
谘询委员会〔证券及期货事务监察委员会〕 s= Fp[>qA  
Advisory Committee on Diversification 经济多元化谘询委员会 F9%_@n  
affidavit 誓章；遗产申报誓章 R{g= N%O  
affidavit of no receipt 述明无收款的誓章 ;K<VT\
 
affiliate 联号；联营公司；附属公司 wm5&5F4:  
affiliated company 附属公司；联号；联营公司 4Mt3<W5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 R@c])\^]  
affordability 负担能力
)OI}IWDl  
African Development Bank [AfDB] 非洲开发银行 C[7!pd  
after-acquired property 事后取得的财产 JwG(WLb:  
after-hours dealing 市后交易 0D5Z#iW>1  
after-tax profit 税后盈利；税后利润；税后溢利 q5f QTV  
agency agreement 代理协议 %' DOFiU  
agency expenses 代理机构的开支 R"cQyG4  
agency fee 代理费 iOiFkka  
Agency Law 《代理法》 *AH`ob}  
agent 代理人；承销人 4|x_C-@  
agent of company 公司代理人 t&?jJ7 (&8  
agent's fee 代理人费；经纪费 |`T7}U  
aggregate 总计；总数；总体数字 -.D?Z8e  
aggregate amount 总款额；总额 v=k+MvX  
aggregate assets and liabilities 总体资产与负债 FLmD?nw  
aggregate at constant price 按固定价格计算的总体数字 " MnWd BS  
aggregate demand 总需求 Vn#}f=u\  
aggregate gross position 总持仓量 Ed=/w6<  
aggregate limit 总限额 +hRy{Ps/  
aggregate of salaries tax 合计薪俸税 ;\pr05  
aggregate performance 总体表现；总体业绩 8m+~HSIR  
aggregate supply 总体供应 gj^)T_E_  
aggregate surplus 总盈余 F_@B ` ,  
aggregate total 整体总额 EQyX!  
aggregate value 总值；合计价值 nCYz];".  
aggregated basis 合计基准 =xk>yw!O)  
aggregated net chargeable income 合计应课税入息实额 U$y9f  
aggregation 合并计算；合计；总和 G&oD;NY@/  
aggregation of incomes of husband and wife 夫妇入息合并计算 Oo|JIr7i  
aggregation of property 财产的总和 b7.7@Ly y  
agio 差价；贴水 o/-RGLzAo  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 8m0*89HEu  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5{=+
S]  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 /\1'.GR  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [n"eD4)K|  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Xt$qjtVM  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6wp1jN  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }3lG'Y#Kpy  
agreement for a settlement 授产协议 Uh/=HNR  
agreement for assignment 转让协议 1>*oN  
agreement for sale 售卖协议；买卖协议 J!Z6$V
ERy  
agreement for sale and purchase 买卖协议 ]xRR/S4  
agreement for the payment of interest 支付利息协议 ?`+VWa[,e  
agreement for the repayment of money 还款协议 .@{v{  
agreement of reinsurance 再保险协议 {V7mpVTX.  
Agricultural Bank of China 中国农业银行 (wu'FFJp#  
air passenger departure tax 飞机乘客离境税 Kw-<o!~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 AZ.QQ*GZ#y  
airport tax 机场税 d9[j4q_  
alcohol duty 酒精税 YP,,vcut
 
alienation 让与；让渡；转让 lf"w/pb
'  
alimony 生活费；赡养费 EjfQF C  
All Ordinaries Index [AOI] 所有普通股指数 "L.k m  
all risks 全险；综合险 B EwaQvQ!  
All Sales Record for Stock Market 《股票市场成交报告》  ?s,oH  
Allied Capital Resources Limited 新联财务有限公司
@|A!?}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Sh#N5kgD  
allocation letter 拨款信件 7rD 8  
allocation of fund 分配款项；预留款项 #M!u';bZ  
allocation of profit 利润分配；溢利分配 %oiF} >  
allocation warrant 拨款令 gdIk%m4  
allotment 分配；配股 
1gK|n  
allotment notice 股份配售通知；配股通知 q{h,}[U=  
allotment of shares 股份分配 0er|QC  
allowable 可获宽免；免税的 p@pb[Bx~[  
allowable business loss 可扣除的营业亏损 du$lS':`  
allowable expenses 可扣税的支出 7 7bwYKIn  
allowance 免税额；津贴；备抵；准备金 2S_u/32]W  
allowance for debts 债项的免税额 T.cTL.}  
allowance for depreciation by wear and tear 耗损折旧免税额 FWu:5fBZY  
allowance for funeral expenses 殡殓费的免税额 Sfe[z=7S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $7YZ;=~B  
allowance for repairs and outgoings 修葺及支出方面的免税额 
P[fy  
allowance to debtor 给债务人的津贴 |mMsU,*gB  
alteration of capital 资本更改 R+.4|1p  
alternate trustee 候补受托人 4L>8RiiQE;  
amalgamation 合并 e!J5h<:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >r`O@`^U  
ambit of charges 征税范围；收费范围 2#NnA3l]x%  
amended valuation 经修订的估值 yr'-;-u  
American Commodities Exchange 美国商品交易所 Xc[ym  
American Express Bank Limited 美国运通银行 IhzY7U)}T  
American Stock Exchange 美国证券交易所 #pZeGI|'J  
amortization 摊销 _1)n_P4  
amount due from banks 存放银行同业的款项 =x+1A)Q  
amount due from banks abroad 存放海外银行同业的款项 YC;@^  
amount due from holding companies 控股公司欠款 d>u^7:  
amount due from local banks 存放本港银行同业的款项 &&CrF~  
amount due to banks 银行同业的存款 _wXT9`|3  
amount due to banks abroad 海外银行同业的存款 ,q%X`F rc  
amount due to holding companies 控股公司存款 0WzoI2Q  
amount due to local banks 本港银行同业的存款 A< .5=E,/  
amount due to outport banks 外埠银行同业的存款 L:C/PnIV  
amount for note issue 发行纸币的款额 d"5_x]Z;  
amount of bond 担保契据的款额 MR|A_e^x  
amount of consideration 代价款额 t,LK92?  
amount of contribution 供款数额 `XF[
A8@h  
amount of indebtedness 负债款额 XR",.3LD  
amount of principal of the loan 贷款本金额 Pfs_tu  
amount of rates chargeable 应征差饷数额 yW?
-Z[  
amount of share capital 股本额 MgP|'H3\  
amount of sums assured 承保款额 B^9C}QB
 
amount of variation 变动幅度 oaha5aWH  
amount of vote 拨款数额 >3&  
amount payable 应付款额 O-[YU%K3?  
amount receivable 应收款额 F3V:B.C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  }c||$  
analysis 分析 mNC?kp  
ancillary risk 附属风险 @5&57R3>  
annual account 周年帐目；周年帐目报表；年度决算；年结 gGE{r}$  
annual accounting date 年结日期 n3?P8m$  
annual allowance 每年免税额；年积金；年度津贴；年津 psvc,V_*  
annual balance 年度余额 i-w<5pGnf  
annual disposable income 每年可动用收入 mvH}G8  
annual estimates 周年预算 y~*B%KnEQy  
annual fee 年费 ^5MM<73  
annual general meeting 周年大会 Z:^<NdKe  
annual growth rate 年增率；每年增长率 ,Gy,bcv{  
annual long-term supplement 长期个案每年补助金 \4qF3#  
annual pensionable emolument 可供计算退休金的年薪 rmBzLZ}  
annual report 年报 47Vt8oyh%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '`k  
annual return 周年报表；周年申报表；每年报税表格 M &-p  
Annual Return Rules 《周年报表规则》 K?M~x&Q  
annual review of consumer prices 每年消费物价回顾 ThP~k9-  
annual roll-forward basis 逐年延展方式 IZdWEbN1  
annual salary 年薪 X*#\JF4$i  
annual statement 年度报表；年度决算表 Vel(+HS  
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 ?VxQ&^|  
annuitant 年金受益人 c\[&IlM  
annuity 年金 l9/}fMi  
annuity contract 年金合约 [-Z 6QzT  
annuity on human life 人寿年金 Z*P/ubV'  
antecedent debt 先前的债项 !!A(A^s  
ante-dated cheque 倒填日期支票 iLQO .'{U  
anticipated expenditure 预期开支 dH0>lV  
anticipated net profit 预期纯利 )/f#~$ws  
anticipated revenue 预期收入 8aQTm-{m  
anti-inflation measure 反通货膨胀措施 C%z9Q  
anti-inflationary stance 反通货膨胀立场 A##Q>|>)  
apparent deficit 表面赤字 Dd0yQgCu  
apparent financial solvency 表面偿债能力 ^{J^oZ'%~  
apparent partner 表面合伙人 tag)IWAiE  
application for personal assessment 个人入息课税申请书 %1cxZxGT  
application of fund 资金应用 U1 3Lsky%  
application to release as liquidator and to destruct the books of accounts and documents A"DGn  
申请免除清盘人职务及毁灭帐簿与文件 -mO<(wfV>  
appointed actuary 委任精算师  })!-  
appointed auditor 委任核数师；委任审计师 n9 bp0#K  
appointed trustee 委任的受托人 G~_eBy  
appointer 委任人 L})fYVX  
apportioned pro rata 按比例分摊
G,6`:l  
apportionment 分配；分摊 |CQjgI|;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2N-p97"g  
apportionment formula 分摊方程式 k^JgCC+  
apportionment of estate duty 遗产税的分摊 G@e;ms1  
appraisal 估价；评估 r.@UH-2c  
appreciable growth 可观增长 h`Ej>O7m  
appreciable impact 显着影响 =|O]X|y-lZ  
appreciable increase 可观增长 >yenuqIKQv  
appreciation 增值；升值 b* n#XTV  
appreciation against other currencies 相对其他货币升值 H9_>a-> )~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LkafB2y  
appreciation tax 增值税 IN;!s#cl:  
appropriation 拨款；拨用；拨付 UC`sq-n  
appropriation account 拨款帐目 CXu$0DQ(  
Appropriation Bill 拨款法案 *XDe:A  
appropriation-in-aid system 补助拨款办法 9]chv>dO)=  
approved assets 核准资产 q}'<[Wg  
approved basket stock 认可一篮子证券 @w%kOX  
approved budget 核准预算 [vBP,_Tjx  
approved charitable donation 认可慈善捐款 zB7^L^Y  
approved charitable institution 认可慈善机构 u ?F},VL;  
approved currency 核准货币；认可货币 ~yngH0S$[b  
approved estimates 核准预算 Zq: }SU  
approved estimates of expenditure 核准开支预算 x`p908S^  
approved overseas insurer 核准海外保险人 a{;+_J3S  
approved overseas trust company 核准海外信托公司 !}`[s2ji  
approved pooled investment fund 核准汇集投资基金 Ss{5'SF)$c  
approved provident fund scheme 认可公积金计划 ]9<H[5>$R  
approved provision 核准拨款 .GYdC'  
approved redeemable share 核准可赎回股份 \'w.<)(GI  
approved regional stock 认可地区性证券 S"+#=C
 
approved retirement scheme 认可退休金计划 =%}(Dvjv  
approved subordinated loan 核准附属贷款 N>s3tGh  
arbitrage 套戥；套汇；套利 cjLA7I.O  
arbitrageur 套戥者；套汇者 \ z*<^ONq  
arbitrary amount 临时款项 pxbuZ9w2Q  
arrangement 措施；安排；协定 1_xkGc-z<  
arrears 欠款 #RdcSrw)W!  
arrears of pay 欠付薪酬 <|3F('Q"  
arrears of revenue 逾期未收税款；逾期未收的帐项 -e51/lhpd  
articles of association 组织章程；组织细则；组织章程细则 >_\]c-~<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DDT]A<WUV  
ascertainment of profit 确定利润 F_}y[Yn^  
"Asia Clear" “亚洲结算系统” } ?+0s=Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _+~jZ]o N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 q|lP?-j  
Asian Development Fund [ADF] 亚洲发展基金 dn%'bt
 
Asian dollar bond 亚洲美元债券 {)Zz4  
Asian dollar market 亚洲美元市场 g p9;I*!  
Asian dollar rate 亚洲美元利率 +5GC?cW  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +Z9ua%,3%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4dz Ym+vJm  
asked price 沽盘；喊价；索价；卖方报价 (:+Wc^0  
assessable income 应评税入息 m*e8j[w#  
assessable loss 应评税亏损 M.$=tuUL  
assessable profit 应评税利润 925T#%y  
assessable value 应评税值 s}^W2  
assessed profit 估定利润 |c$*Fa"A  
assessed value 经评估价值 #5{lOeN  
assessment 评税；评定；估价；评税单 Q\^BOdX^`  
assessment number 评税编号；估价编号 4/x.qoj  
assessment of additional tax 补加税评税 2fm6G).m  
assessment of performance 业绩评估；实绩评价 2C_I3S~U  
Assessor 评税主任 93.L887  
asset price bubbles 资产价格泡沫  OtZtl*5  
asset-backed securities 具资产保证的证券 !cO<N~0*5x  
assets accretion 资产增值 )Ps<u-V  
assets and liabilities 资产与负债 grd fR`3  
assets betterment statement 资产递增表；资产改进表 #b&=CsW`  
assets lending 实物放款；有抵押贷款 aXbj pb+  
assets of the company passing on the death 死者去世时转移的公司资产 v9D[|4  
assets pledged as security for liabilities 用作负债抵押的资产 c)QOgXv  
assets portfolio 资产投资组合 .?F`H[^)^u  
assets price 资产价格 7pH[_]1"  
assets quality 资产质素 A~a7/N6s;  
assets realization 资产变现 VM3)L>x]/  
assets refinancing arrangement 资产再集资安排 *:chN' <  
assets securitization 资产证券化 >u`Ci>tY  
assets situated outside Hong Kong 在香港以外地方的资产 Nc(A5*  
assets stripping 削减资产；拆卖资产 nzB!0U  
assets value 资产值 ]#rmk!VT?  
assignee 承让人 ZI!;
~q  
assignment 转让；转让书；转让契 MLmk=&d  
assignment of interest 权益转让 Y=UN`vRR  
assignment of letters patent and trade mark 专利证书及商标转让 h9%.tGx  
assignment of property 物业转让；物业转让书 1(VskFtZF  
assignment right 转让权 z)&&Ym#  
assignor 转让人 ]V"B`ip[2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 U`4t4CHA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U<
yKC8  
associate member 附属会员 w 3L+7V,!  
associated body corporate 相联法人团体 $yZP"AsAR  
associated company 相联公司；联属公司 51>OwEf<R  
associated corporation 相联法团 ,v*\2oG3^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m`,h nDp  
公认会计师公会〔英国〕 BQ~\p\  
Association of Futures Exchange Brokers 香港期货经纪协会 6A} 45  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 erV&N,cI  
association of underwriters 承保人组织 aXD|XE%  
assumption of control 接管 fqm6Pd{:(  
assurance 担保；保险；转易；转易书 `7 J4h9K  
assurance of interest 权益的转易 I"jub kI=Z  
at 19XX price 按一九ＸＸ年价格计算 WODgG@w  
at a discount 按赔价计算；按贴水价格计算；打折扣 VBu6,6  
at a premium 按溢价计算；按升水价格计算 0mT.J~}1v  
at call 通知付款；按通知 qUNXT  
at constant market price 按固定市价计算 p#dYNed]'  
at constant price 按固定价格计算 ^s/f.#'  
at cost 按成本计算 0^MRPE|f5  
at current market price 按当时市价计算；按现时市价计算 M`G#cEc  
at current price 按当时价格计算；按现时价格计算 74~%4  
at factor cost 按要素成本计算；按生产要素成本计算 Xu[A,6  
at money-of-the-day price 按付款当日价格计算 T "t%>g  
at or better 按指定或较佳价位〔买卖指令〕 SM`n:{N(  
at par 按面值计算；平价 .ffb*gZ4  
at sight 见票即付 W%}zwQ  
at the close 按收市盘 YR~)07  
at the opening 按开市盘 sTYA  
attestation 见证；见证条款 <(o) * Zmo  
at-the-money option 平价期权 z`y^o*qc]  
attorney 受权人；受托代表人 OmECvL'Z  
attornment 新拥有人承认书 w5Yt mnP  
attributable profit 可归属利润 xNxSgvco,  
attributable share value 可归属股份价值 Z uO 7N  
Auckland Stock Exchange 奥克兰证券交易所 $,7Yo nc  
auction 拍卖 /.@"wAw:  
auctioneer 拍卖商 TC._kAm  
audit 审计；核数 NFb<fD[C  
Audit Commission 审计署 %t,Fxj4F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :W1B"T<  
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〕 4"%LgV`  
audit review 帐目审查 M[ ,:NE4H  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 09HqiROw  
audited account 审计帐目；经审计的帐目 !
JwR[X\f  
audited annual account 经审计的周年帐目 k!wEPi]  
audited balance sheet 经审计的资产负债表 ~@VyJT%  
auditor 核数师；核数主任；审计师 1:q5h*  
auditor's certificate 核数师证明书；审计师证明书 ~0gHh
  
auditor's report 核数师报告；审计师报告 ]AB4w+6!  
Aussie bond 澳元债券 @avG*Mr^  
austerity budget 紧缩预算 n]WVT@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X~g~U|B@  
Australia All Ordinaries Index 澳洲所有普通股票指数 V0F&a~Q  
Australian Dollar [AUD] 澳元 ~fF;GtP  
Australian Options Market 澳大利亚期权市场 Sa$-Yf  
Australian Securities Commission 澳洲证券事务监察委员会 H_7EK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'WJ3q|o/  
Australian Stock Exchange 澳大利亚证券交易所 IdWFG?b3  
Austrian Schilling [ATS] 奥地利先令 kt hy9<!$  
authentication 认证；鉴证 m2PI^?|e  
authority to purchase 委托购买证；委购书 um1xSf1Xv  
authorization 认可；核准；授权；授权书 ,CQg6-[  
authorization by direction 指示授权 -|&&lxrwh  
authorization by instruction 指令授权 MJI`1*(  
authorization by warrant 令状授权 :0j_I\L  
authorization of unit trust 单位信托的认可 kTs.ps8ei  
authorized agent 指定代理人 %8g1h)F"S  
authorized capital 法定资本 7F wot&  
authorized clerk 出市员 qgw)SuwW  
authorized dealer 认可交易商 Meo. V|1  
authorized financial institution 认可财务机构 /~;om\7r  
authorized fund 认可基金 D1f}g  
authorized fund house 获授权的基金公司；认可基金公司 w|8T6W|w  
authorized institution 认可机构 jB%aHUF;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -1tiy.^$F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 L+2<J,   
authorized insurer 获授权保险人；获认可承保人 TK
Z[H$Z  
authorized investment 特准投资项目 W(,3j{d2i  
authorized person 获授权人 $~<]G)*Z  
authorized representative 获授权代表 '/QS sZR  
authorized share capital 法定股本
NuC+iC$_/  
automated quotation system 自动报价系统 {:c5/ ,7c;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] BBlYy5x  
自动交易系统〔香港期货交易所有限公司〕 ^;a~_9 m-  
automatic adjustment mechanism 自动调整机制 2"!s8x1$  
automatic adjustment system 自动调整系统 K)F6TvWv  
Automatic Clearing House 自动票据交换所 Z+G/==%3#,  
automatic exchange rates accumulation system 自动化汇率累集系统 S;I}:F#5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e4(E!;Z!QF  
automatic teller machine [ATM] 自动柜员机 ZA6)@Mn  
autopay 自动转帐 MPD<MaW$  
available assets 可用资产 xv>]e <":  
available fiscal reserve 现存财政储备 XMw*4j2E  
available profit 可用利润 >K-S&Y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qv.s-@l8  
average 平均；平均数；海损 3DS&-rN  
average basic salary 平均基本薪金 Iju9#b6  
average consumer expenditure 平均消费开支；一般消费开支 d\v1R-V  
average cost 平均成本 :"I!$_E'  
average cost of land production 增辟土地平均成本 yJ?S7+b  
average daily turnover 平均每日成交额 q
=`i  
average daily wage rate 平均每日工资率 Dt=@OZW  
average expenditure pattern 平均开支模式 KetNFwbUf
 
average growth rate 平均增长率 /V$U%0  
average net fixed assets 固定资产平均净值 8zzY;3^h;  
average of relatives 相对价格平均数 `(o:;<&3  
average price 平均价格 -]kvM  
average propensity to consume 平均消费倾向；一般消费倾向 ;HoBLxb P  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .l$:0a  
average rate 平均率 h0)Dj(C  
average revenue 平均收入；平均收益 k}FmdaPI'  
average stock 平均库存；平均存货 I::|d,bR!  
average yearly rent 平均年租 ]YWz;
Z  
avoidance of double taxation 避免双重课税 JBt2R=  
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 l~Rd\.O  
5)iOG#8qJ  
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