一些有用的会计术语(也不知道发的地方对不对)A

A: ~M?^T$5  
A share Ａ股；甲类股份 HV}*}Ty  
abatement of tax 减税；减扣免税额 *<"#1H/q  
ABN AMRO Bank N.V. 荷兰银行 GJo`9  
above-the-line expenditure 线上项目支出；经常预算支出 oT}-i [=}  
above-the-line receipt 线上项目收入；经常预算收入 wk[4Qs
k<  
ABSA Asia Limited 南非联合亚洲有限公司 hqwDlapTt  
absolute change 绝对数值变更 ?Fp2W+M j  
absolute expenditure 实际开支 ?Zv>4+Y'  
absolute guideline figure 绝对准则数字 ["7]EW\!:  
absolute interest 绝对权益 >)6d~  
absolute order of discharge 绝对破产解除令 lVra&5  
absolute profit margin 绝对利润幅度 p/WE[8U  
absolute value 实值；绝对值 N*NGC!p`N  
absolutely vested interest 绝对既得权益 yZyB.wT  
absorbed cost 已吸收成本；已分摊成本 oH>G3n|U^  
absorption 吸收；分摊；合并 _p^&]eQ+k#  
absorption rate 吸收率；摊配率；分摊率 agUdPl$e\  
ACB Finance Limited 亚洲商业财务有限公司 dc=~EG-_rM  
acceptable form of reciprocity 合理的互惠条件 >tQ$V<YB
 
acceptable rate 适当利率；适当汇率  57`*5X  
acceptance agreement 承兑协议 YU6D;  
acceptance for honour 参加承兑 9J4gDw4<  
acceptor 承兑人；接受人；受票人 55K(]%t  
acceptor for honour 参加承兑人 e.l3xwt>$  
accident insurance 意外保险 &(/QJ`*8  
Accident Insurance Association of Hong Kong 香港意外保险公会 mF`%Z~}b  
accident insurance scheme 意外保险计划 ';iLk[  
accident year basis 意外年度基准 gH<A.5 xy  
accommodation 通融；贷款 ^P~NE#p5  
accommodation bill 通融票据；空头票据 eH' J  
accommodation party 汇票代发人 h'|J$  
account balance 帐户余额；帐户结余 \yKYBfp-p  
account book 帐簿 ?j|i|WUD  
account collected in advance 预收款项 >m'n#=yap  
account current book 往来帐簿 jx[g;7~X  
account of after-acquired property 事后取得的财产报告 ,/Usyb,`  
account of defaulter 拖欠帐目 m!LJK`gA  
account payable 应付帐款 Zv^
n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =Yt)b/0b9  
account receivable 应收帐款 xI(t!aYp  
account receivable report 应收帐款报表 >yr1wVS  
account statement 结单；帐单；会计财务报表 < s1  
account title 帐户名称；会计科目 k+;XQEH  
accountant's report 会计师报告 ;oGpB#[zO  
Accountant's Report Rules 会计师报告规则 T'${*NVn  
accounting and auditing procedure 会计与审计程序；会计与核数程序 wG}Rh,  
Accounting Arrangements 《会计安排》 d*tn&d~k,  
accounting basis 会计基础 .\}nDT  
accounting by Official Receiver 破产管理署署长呈交的帐目 W~Ae&gcn#  
Accounting Circular 《会计通告》 Kk|4  
accounting class 会计类别 gBd@4{y6C.  
accounting date 记帐日期；会计结算日期 dO!5`
]  
accounting for money 款项核算 S<O
d`I  
Accounting Officer 会计主任 i{2ny$55h  
accounting period 会计报告期；会计期 4KnrQ-D  
accounting policy 会计政策；会计方针 JS#AoPWA  
accounting practice 会计惯例 G/y;o3/[Z  
accounting principle 会计准则 E;-*LT&{  
accounting record 会计记录 s^zX9IVnp  
accounting report 会计报告 {}DoRpq=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :{'%I#k2  
Accounting Society of China 中国会计学会 .X;DI<K  
accounting statement 会计报表 Qoom[@$  
accounting system 会计制度；会计系统 6u[ B}%l  
accounting transaction 会计事项；帐务交易 07#e{   
accounting treatment 会计处理 ds "N*\.  
accounting year 会计年度 y|2y!&o,!  
accretion 增值；添加 @l %x;`E  
accrual 应计项目；应累算数目 y\@INA^  
accrual basis 应计制；权责发生制 1T/ 72+R0  
accrual basis accounting 应计制会计；权责发生制会计 r"bV{v  
accrue 应累算；应计 ;q&2$Mb  
accrued benefit 应累算利益 kH"
>(f  
accrued charges 应计费用 -&QTy  
accrued cumulative preference share dividend 应累算的累积优先股股息 pWOK~=t  
accrued expenses 应累算费用 9?.  
accrued interest payable 应付利息；应计未付利息 =niT]xf  
accrued interest receivable 应收利息；应计未收利息 mT&?DZ9<  
accrued right 累算权益 5"mH6%d :8  
accruing profit 应累算的利润 U
n^3%=;  
accumulated fiscal reserve 累积财政储备 /M5R<rl  
accumulated profit 累积利润；滚存溢利 C|-QU  
accumulated reserve 累积储备 ^j *H  
accumulation of surplus income 累积收益盈余 wS @-EcCB  
acquired assets 既得资产 Cu`ty] -'  
acquisition 收购；购置；取得 [I2vg<my  
acquisition cost 购置成本 YLeh
Y  
acquisition expenses 购置费用 T))F r:  
acquisition of 100% interest 收购全部股权 2P2/]-6s#r  
acquisition of control 取得控制权 "fOxS\er  
acquisition of fixed assets 购置固定资产 1^AG/w  
acquisition of shell “买壳” B*&HQW *u  
acquisition price 收购价 ihBIE  
act of God 天灾 Cd'`rs}3  
acting partner 执事合伙人 ,}a'h4C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 &b9bb{y_$K  
active partner 积极参与的合伙人 x't@Mc  
active trading 交投活跃 _qvzZ6  
actual circulation 实际流通 Sgq" 3(+%,  
actual cost 实际成本 |DkK7gw  
actual expenditure 实际开支；实际支出 M&J$9X  
actual income 实际入息；实际收入；实际收益 'h3yxf}\  
actual market 现货市场 r O-=):2  
actual price 现货价；实际价格 K_o[m!:jU  
actual profit 实际利润 u5rHQA0%  
actual quotation 实盘；实际价位；实际报价 :)DvZxHE@  
actual year basis 按实际年度计算 ZIs=%6""&  
actuals 实货 Apbgm[m|{  
actuarial investigation 精算调查 RhD
 
actuarial principle 精算原则 >bbvQb+j  
actuarial report 精算师报告 P&5kO;ia  
Actuarial Society of Hong Kong 香港精算学会 Yx':~  
actuarial valuation 精算师估值 nNpXkI:  
actuary 精算师 PsO>&Te2  
ad referendum agreement 暂定协议；有待覆核的协定 3e ?J#;  
ad valorem duty 从价税；按值征税 g66x;2Q  
ad valorem duty system 从价税制 EWK?vs  
ad valorem fee 从价费 P\{}yd  
ad valorem tariff 从价关税 &h'NC%
"v  
additional allowance 额外免税额 M~Ph/  
additional amount for unexpired risk 未过期风险的额外款额 5nS}h76mZ  
additional assessable profit 补加应评税利润 H{I,m-  
additional assessment 补加评税 M%v 6NxN  
additional commitment 额外承担 IXC2w*'m  
additional commitment vote 额外承担拨款 ;fxrOfb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M@<r8M]G  
additional dependent parent allowance 供养父母额外免税额 4
;V;8a
\A  
additional provision 额外拨款 NN]
8T  
additional stamp duty 附加印花税 O6$n VpD3  
additional tax 补加税罚款；补加税款 t-?#x   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w" ,ab j  
adjudged bankrupt 被裁定破产 8T}Dn\f  
adjudicated bankrupt 裁定破产人 h)h%y)1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4MPR
  
adjudication of bankruptcy 裁定破产；宣告破产 k\Z@B!VAq  
adjudication of insolvency 裁定无力偿还债务 FJ{6_=@D  
adjusted actual 经调整的实数；调整后的实数 6ac_AsFK  
adjusted current assets 经调整的流动资产；调整后的流动资产 {ug*  
adjusted figure 经调整的数字；调整后的数额 -7(,*1Tk  
adjusted liabilities 经调整的负债；调整后的负债 @j'GcN vs  
adjusted loss 经调整的亏损；调整后的亏损 6!Uk c'r  
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 ()(^B}VK  
adjusted profit 经调整的利润；调整后的利润 U$Od)  
adjusted surplus 经调整的盈余额；调整后的盈余额 $/"QYSF  
adjusted value 经调整的价值；调整后的价值 v{pW/Fu~  
adjustment 调整；修订；理算〔保险〕 EnP>  
adjustment centre 调剂中心 q
]#j,}cN9  
adjustment lag 调整过程的时间差距；调整时差 LX{mr{  
adjustment mechanism 调整机制 uxbLoE  
adjustment of loss 亏损调整 K:b^@>XH  
adjustment process 调整过程；调整程序 }.r)  
adjustment range 调整幅度 dfWtLY  
administered exchange rate 受管制汇率 UY^TTRrH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \:9<d@?  
administration expenses 行政费用 VfkQc$/  
administration fee 手续费；行政费 L7n
W_  
administration in bankruptcy 破产管理 >/G[Oo  
administration order 遗产管理令 z yrjb8  
administrator 管理人；遗产管理人 P#-p*4  
administrator of the estate 遗产管理人 _@! yj  
admission of debt 债项承认书 />2zKF?  
admission of proof 接纳债权证明 to(lE2`.da  
advance 放贷款项；垫付款项；预支款项；预付款项 q+{yv  
advance account 暂支帐目；预付款帐户 [E)&dl_k  
advance compensation 预付补偿金 3*#$:waGd  
advance from shareholder 股东垫款 "1%\Fil  
advance pending reimbursement 预支以待日后付还 }%`f%/  
advanced economy 先进经济体系 V?"1&m&E  
advancement 预付；预付财产 TTD#ovo'  
advances warrant 垫款令 w}0rDWuR[  
advancing 贷出 @YbZ"Jb  
adverse balance 逆差 }gKY_e3  
adverse exchange 逆汇 
Xa_:B\ic  
advertisement addressed to shareholders 在报章刊登的致股东通告 bJ^Jmb  
advice for collection 托收通知书 lu;gmWz  
advice of drawing 提款通知书；汇票通知书 *3rp g  
advice of payment 付款通知 N9 TM  
Advisory Committee [Securities and Futures Commission] ;^cMP1SH  
谘询委员会〔证券及期货事务监察委员会〕 V(;c#%I2  
Advisory Committee on Diversification 经济多元化谘询委员会 4"#F=f0  
affidavit 誓章；遗产申报誓章 z?WkHQ9  
affidavit of no receipt 述明无收款的誓章 X3HJ3F;==  
affiliate 联号；联营公司；附属公司 %J+k.UrM  
affiliated company 附属公司；联号；联营公司 8^!ib/@v"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1pP q)}=+  
affordability 负担能力 !*PX
-  
African Development Bank [AfDB] 非洲开发银行 N5mhs#  
after-acquired property 事后取得的财产 >OKc\m2%Q  
after-hours dealing 市后交易 <.:mp1,8V  
after-tax profit 税后盈利；税后利润；税后溢利 <vd}oiB
@  
agency agreement 代理协议 85BB{T;  
agency expenses 代理机构的开支 }c=YiH,o  
agency fee 代理费 EpK7VW  
Agency Law 《代理法》 ]0=THq\H  
agent 代理人；承销人 sNZOm$  
agent of company 公司代理人 R0e!b+MZ.  
agent's fee 代理人费；经纪费 C:z7R" yj  
aggregate 总计；总数；总体数字 IwR=@Ne8  
aggregate amount 总款额；总额 B$MHn?  
aggregate assets and liabilities 总体资产与负债 o.wXaS8  
aggregate at constant price 按固定价格计算的总体数字 z`sW5K(A  
aggregate demand 总需求 f('##pND@  
aggregate gross position 总持仓量 BO0Y#fs  
aggregate limit 总限额  K0Lc~n/  
aggregate of salaries tax 合计薪俸税 (dP9`Na]  
aggregate performance 总体表现；总体业绩 2XyC;RWJ%  
aggregate supply 总体供应 
D
I[  
aggregate surplus 总盈余 !eP0b~$/^J  
aggregate total 整体总额 vdd>\r)v  
aggregate value 总值；合计价值
0s6eF+bs  
aggregated basis 合计基准 /4$ c-k  
aggregated net chargeable income 合计应课税入息实额 1w#vy1m J  
aggregation 合并计算；合计；总和 Y4N)yMSl"  
aggregation of incomes of husband and wife 夫妇入息合并计算 ekd;sEO  
aggregation of property 财产的总和 tG[v@-O  
agio 差价；贴水 G%U!$\j:qd  
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》 0%qM`KZC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |-xKH.'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》 uTrQ<|}#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H[N~)3x  
《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》 cFHSMRB|P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vj"['6Xa  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 KN~Repcz@  
agreement for a settlement 授产协议 uFL!*#A  
agreement for assignment 转让协议 @%!Gj{
 
agreement for sale 售卖协议；买卖协议 Y#FSU#a$<  
agreement for sale and purchase 买卖协议 z8 K#G%,:  
agreement for the payment of interest 支付利息协议 vH@$?b3VP  
agreement for the repayment of money 还款协议 5uU{!JuSa  
agreement of reinsurance 再保险协议 E//*bmww  
Agricultural Bank of China 中国农业银行 6>b'g ~I  
air passenger departure tax 飞机乘客离境税 uzL|yxt  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 zLg_0r*h1  
airport tax 机场税 pIY3ft\  
alcohol duty 酒精税 ,irc=
0M(  
alienation 让与；让渡；转让 4"eeEs h  
alimony 生活费；赡养费 hA+;eXy/  
All Ordinaries Index [AOI] 所有普通股指数 M1I4Ot  
all risks 全险；综合险 tDt
qTB}  
All Sales Record for Stock Market 《股票市场成交报告》 Qm4cuV-0{  
Allied Capital Resources Limited 新联财务有限公司 5Zl7crA[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }DQ[C&  
allocation letter 拨款信件 J7k=5Fqej;  
allocation of fund 分配款项；预留款项 zwK$ q=-:  
allocation of profit 利润分配；溢利分配 W3&~[DS@~  
allocation warrant 拨款令 Ox6^=D"  
allotment 分配；配股 TSj)XU {W  
allotment notice 股份配售通知；配股通知 aZCxyoh+  
allotment of shares 股份分配 D!D}mPi[  
allowable 可获宽免；免税的 1~[GGl  
allowable business loss 可扣除的营业亏损 c3Zwp%  
allowable expenses 可扣税的支出 Y{L|ja%9?  
allowance 免税额；津贴；备抵；准备金 10
*^  
allowance for debts 债项的免税额 wV'_{/WM  
allowance for depreciation by wear and tear 耗损折旧免税额 =<U'Jtu6'  
allowance for funeral expenses 殡殓费的免税额 sNJ?Z"5k1h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PcvA/W  
allowance for repairs and outgoings 修葺及支出方面的免税额 u43-\=1$T  
allowance to debtor 给债务人的津贴 ihIRB9  
alteration of capital 资本更改 \{1Vjo  
alternate trustee 候补受托人 A&_v:z4y/  
amalgamation 合并 Pcr;+'q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <9`/Y"\p  
ambit of charges 征税范围；收费范围 RMa#z [{0  
amended valuation 经修订的估值 vr$z6m ^  
American Commodities Exchange 美国商品交易所 $'bb)@_  
American Express Bank Limited 美国运通银行 M B,Z4 ^  
American Stock Exchange 美国证券交易所 dfs1BV'  
amortization 摊销 Dm`gzGl  
amount due from banks 存放银行同业的款项 i>;6Z s>S  
amount due from banks abroad 存放海外银行同业的款项 C12y_E8Un  
amount due from holding companies 控股公司欠款 Hzc^fC  
amount due from local banks 存放本港银行同业的款项 jxnb<!|?H@  
amount due to banks 银行同业的存款 tfjbG;R  
amount due to banks abroad 海外银行同业的存款 /P*ph0S-  
amount due to holding companies 控股公司存款 #M92=IH  
amount due to local banks 本港银行同业的存款 D$SO 6X~  
amount due to outport banks 外埠银行同业的存款 o Hrx$>W]  
amount for note issue 发行纸币的款额 osTin*T.  
amount of bond 担保契据的款额 PAu/iqCH  
amount of consideration 代价款额 bfA9aT  
amount of contribution 供款数额 Wl3fR[@3Q  
amount of indebtedness 负债款额 Y'o.`':\~  
amount of principal of the loan 贷款本金额 5fK<DkB$>:  
amount of rates chargeable 应征差饷数额 6 i]B8Ziq{  
amount of share capital 股本额 #^q@ra  
amount of sums assured 承保款额 b!g8NG  
amount of variation 变动幅度 I)4NCjcCw  
amount of vote 拨款数额 P87qUC  
amount payable 应付款额 ow,=M%x"0  
amount receivable 应收款额 ,U'E!?=:VS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;EfREfk  
analysis 分析 Mhg_z.Z  
ancillary risk 附属风险 p\M\mK  
annual account 周年帐目；周年帐目报表；年度决算；年结 y?{YQ)fj  
annual accounting date 年结日期 *5;#+%A  
annual allowance 每年免税额；年积金；年度津贴；年津 uJ/&!q<3  
annual balance 年度余额 lF!Iu.MM 9  
annual disposable income 每年可动用收入 WhR'MkfL  
annual estimates 周年预算 ca8.8uHY\  
annual fee 年费 pc<A ,?  
annual general meeting 周年大会 %ck/ Z  
annual growth rate 年增率；每年增长率 <2 S?QgR,  
annual long-term supplement 长期个案每年补助金 8BwJWxBQ  
annual pensionable emolument 可供计算退休金的年薪 h-[FUPfuw  
annual report 年报 Mhze!!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b `.h+=3  
annual return 周年报表；周年申报表；每年报税表格 CT#N9  
Annual Return Rules 《周年报表规则》 A+F@JpV  
annual review of consumer prices 每年消费物价回顾 Xx
E>KeP  
annual roll-forward basis 逐年延展方式 fHwr6"DJ  
annual salary 年薪 \}mn"y  
annual statement 年度报表；年度决算表 X7& ^"|:  
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 .=4k'99,  
annuitant 年金受益人 k/V:QdD Sb  
annuity 年金 1\+d 5Q0  
annuity contract 年金合约 S`GM#(t@_  
annuity on human life 人寿年金 *Ldno`1O  
antecedent debt 先前的债项 C8.MoFfhe  
ante-dated cheque 倒填日期支票 =qVD"Z]z  
anticipated expenditure 预期开支 ?]u=5gqUU  
anticipated net profit 预期纯利 %1VfTr5  
anticipated revenue 预期收入 W02swhS  
anti-inflation measure 反通货膨胀措施 4PAuEM/z  
anti-inflationary stance 反通货膨胀立场 <',bqsg[  
apparent deficit 表面赤字 Lj03Mx.2S  
apparent financial solvency 表面偿债能力 VtD
:'L-  
apparent partner 表面合伙人 Q@/358.LA  
application for personal assessment 个人入息课税申请书 5A=FEg  
application of fund 资金应用 KN9e""  
application to release as liquidator and to destruct the books of accounts and documents S?Z"){  
申请免除清盘人职务及毁灭帐簿与文件 vS'5Lm  
appointed actuary 委任精算师 ,\
n%e'  
appointed auditor 委任核数师；委任审计师 A&6qt  
appointed trustee 委任的受托人 C|Vz `FY  
appointer 委任人 o2M4?}TpIV  
apportioned pro rata 按比例分摊 iZ-"l3)D  
apportionment 分配；分摊 |VD}:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )$e_CJ}9e  
apportionment formula 分摊方程式 7cJh
^M  
apportionment of estate duty 遗产税的分摊 w(Hio-l=  
appraisal 估价；评估 42mZ.,<  
appreciable growth 可观增长 uKocEWB=/F  
appreciable impact 显着影响 gT~Yn~~b  
appreciable increase 可观增长 ;nB.f.e`  
appreciation 增值；升值 1Qz1 Ehz>  
appreciation against other currencies 相对其他货币升值 CERT`W%o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BTu_$5F  
appreciation tax 增值税 3fWL}]{<a  
appropriation 拨款；拨用；拨付 Cn>RUGoUsI  
appropriation account 拨款帐目 D#G(&<Q  
Appropriation Bill 拨款法案 Lcpz(W^  
appropriation-in-aid system 补助拨款办法 Xi!`+N4  
approved assets 核准资产 1WW`%  
approved basket stock 认可一篮子证券 R s)Nz< d  
approved budget 核准预算 dLnMd0  
approved charitable donation 认可慈善捐款 9!sR}  
approved charitable institution 认可慈善机构 Ki:.^  
approved currency 核准货币；认可货币 {)d{:&*K.  
approved estimates 核准预算 E|fQbkfw  
approved estimates of expenditure 核准开支预算 >?Ps5n]b  
approved overseas insurer 核准海外保险人 eDPmUlC+-  
approved overseas trust company 核准海外信托公司 !Yan}{A,  
approved pooled investment fund 核准汇集投资基金 5<y pK`Kq  
approved provident fund scheme 认可公积金计划 \E<t'\>@X  
approved provision 核准拨款 z;VabOr^  
approved redeemable share 核准可赎回股份 APA:K9jD  
approved regional stock 认可地区性证券 D~s TQfWr  
approved retirement scheme 认可退休金计划  1ZF>e`t8  
approved subordinated loan 核准附属贷款 3r(i=ac0  
arbitrage 套戥；套汇；套利 *U=%W4?W  
arbitrageur 套戥者；套汇者 y`OL^D4  
arbitrary amount 临时款项 9cm9;  
arrangement 措施；安排；协定 f
udIUG.  
arrears 欠款 *To
5\|  
arrears of pay 欠付薪酬 hh<Es|v  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y([YDn  
articles of association 组织章程；组织细则；组织章程细则 Uj[E_4h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TE.O@:7Z  
ascertainment of profit 确定利润 ,y57tY  
"Asia Clear" “亚洲结算系统” Z/S7ei@56  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 VTt{0 ~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 FX#fh 2  
Asian Development Fund [ADF] 亚洲发展基金 #AJo75E%  
Asian dollar bond 亚洲美元债券 ![,W?  
Asian dollar market 亚洲美元市场 _s_%}8
o  
Asian dollar rate 亚洲美元利率 *uq}jlD`!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3bi,9 >%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?Gq|OT8  
asked price 沽盘；喊价；索价；卖方报价 nd[{DF?)/  
assessable income 应评税入息 NdW2OUxw"  
assessable loss 应评税亏损 D^5bzZk N  
assessable profit 应评税利润 c=}#8d.  
assessable value 应评税值 LZB=vc|3/  
assessed profit 估定利润 O*ql!9}E{  
assessed value 经评估价值 x(Us O}  
assessment 评税；评定；估价；评税单 0Lo)Ni^"  
assessment number 评税编号；估价编号 };:+0k/  
assessment of additional tax 补加税评税 :6*FnKD  
assessment of performance 业绩评估；实绩评价 *)jhhw=34  
Assessor 评税主任 /b)V=mcR  
asset price bubbles 资产价格泡沫 n^Uu6  
asset-backed securities 具资产保证的证券 -$[o:dLO  
assets accretion 资产增值 2C!Ko"1Y'  
assets and liabilities 资产与负债 )lo;y~ o  
assets betterment statement 资产递增表；资产改进表 f;nO$h[Qb  
assets lending 实物放款；有抵押贷款 MyyNYZ  
assets of the company passing on the death 死者去世时转移的公司资产 .cV<(J 5o  
assets pledged as security for liabilities 用作负债抵押的资产 gJ8+HV  
assets portfolio 资产投资组合 fgW>U*.ar  
assets price 资产价格 x
@ZxV*T^  
assets quality 资产质素 O7_u9lz2  
assets realization 资产变现 (0=e ,1 n  
assets refinancing arrangement 资产再集资安排 v?U;o&L(  
assets securitization 资产证券化 g(i_di  
assets situated outside Hong Kong 在香港以外地方的资产 <=D\Ckmb  
assets stripping 削减资产；拆卖资产 {F/0pvP9  
assets value 资产值 csPziH$wl  
assignee 承让人 n
Ycj6?
 
assignment 转让；转让书；转让契 z|o7k;raH  
assignment of interest 权益转让 fU )@Lj1Wo  
assignment of letters patent and trade mark 专利证书及商标转让 #]iSh(|8  
assignment of property 物业转让；物业转让书 6Ch [!=p{  
assignment right 转让权 DO#!ce  
assignor 转让人 f
+/AD  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |Mj2lZS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (W~')A"hC'  
associate member 附属会员 \D9J!K82  
associated body corporate 相联法人团体 oM&}akPE  
associated company 相联公司；联属公司 +ti_?gfx  
associated corporation 相联法团 =peodj^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o~vUqj?BA  
公认会计师公会〔英国〕 ID-Y*  
Association of Futures Exchange Brokers 香港期货经纪协会 J\kGD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 P9Yw\   
association of underwriters 承保人组织 0~(K@U>#  
assumption of control 接管 YTc X4cC  
assurance 担保；保险；转易；转易书 {xFgPtCM  
assurance of interest 权益的转易 zT\nj&7  
at 19XX price 按一九ＸＸ年价格计算 [p+]H?(A  
at a discount 按赔价计算；按贴水价格计算；打折扣 [IF5Iv\b  
at a premium 按溢价计算；按升水价格计算 Pp*:rA"N  
at call 通知付款；按通知 < )dqv0=  
at constant market price 按固定市价计算 J-6l<%962%  
at constant price 按固定价格计算 Y;X_E7U  
at cost 按成本计算 m5wfQ_}}ss  
at current market price 按当时市价计算；按现时市价计算 yh  
at current price 按当时价格计算；按现时价格计算 (Q_J{[F  
at factor cost 按要素成本计算；按生产要素成本计算 e;M#MkP7  
at money-of-the-day price 按付款当日价格计算 PJ-EQ6W  
at or better 按指定或较佳价位〔买卖指令〕  zz)[4G  
at par 按面值计算；平价 KlMSkdmW  
at sight 见票即付 3tO=   
at the close 按收市盘 k$kOp *X  
at the opening 按开市盘 4@iMGYR9!s  
attestation 见证；见证条款 =N62 ){{  
at-the-money option 平价期权 9vQI ~rz?  
attorney 受权人；受托代表人 Y]xFe>  
attornment 新拥有人承认书 Z
%Kkh2-uh  
attributable profit 可归属利润 _(U|Kpi  
attributable share value 可归属股份价值 ^V1.Y  
Auckland Stock Exchange 奥克兰证券交易所 \iBEyr]  
auction 拍卖 K@JGGgrE`!  
auctioneer 拍卖商 kBh*@gf  
audit 审计；核数 ~HFqAOr  
Audit Commission 审计署 ;;^OKrzWW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] WE-cq1)  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Y$vobi$  
audit review 帐目审查 #-]!;sY>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qhdY<[6
 
audited account 审计帐目；经审计的帐目 DRDn;j  
audited annual account 经审计的周年帐目 6.!aJJLN  
audited balance sheet 经审计的资产负债表 V0rS^SAF  
auditor 核数师；核数主任；审计师 { ]*#WU  
auditor's certificate 核数师证明书；审计师证明书 :i?7RouO  
auditor's report 核数师报告；审计师报告 x1@`\r#0  
Aussie bond 澳元债券 ;p/
%)WW  
austerity budget 紧缩预算 $s2Y,0>I6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UABaS(f3  
Australia All Ordinaries Index 澳洲所有普通股票指数 LpQ=Y]{j  
Australian Dollar [AUD] 澳元 o*fNY  
Australian Options Market 澳大利亚期权市场 n(}W[bZ4  
Australian Securities Commission 澳洲证券事务监察委员会 oMb&a0-7u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M$jU-;hRH  
Australian Stock Exchange 澳大利亚证券交易所 _d[4EY  
Austrian Schilling [ATS] 奥地利先令 0^0Q0A  
authentication 认证；鉴证 E*sQ|" g  
authority to purchase 委托购买证；委购书 jc$gy`,F  
authorization 认可；核准；授权；授权书 "^Ax}Jr  
authorization by direction 指示授权 ajy+%sXf=  
authorization by instruction 指令授权 T3_3k.,|  
authorization by warrant 令状授权 sp-){k  
authorization of unit trust 单位信托的认可 lpy(un  
authorized agent 指定代理人 > [%ITqA$  
authorized capital 法定资本 T{US
zMj  
authorized clerk 出市员 hxB` hu-  
authorized dealer 认可交易商 wNfWHaH" m  
authorized financial institution 认可财务机构 + a
,x  
authorized fund 认可基金 }akF=/M  
authorized fund house 获授权的基金公司；认可基金公司 aqw;T\GI+~  
authorized institution 认可机构 )S8fFV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l_ES$%d  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1ti9FQ  
authorized insurer 获授权保险人；获认可承保人 R5,ISD +s  
authorized investment 特准投资项目 7)i6L'r  
authorized person 获授权人 -p-<mC@<&S  
authorized representative 获授权代表 pX/42W  
authorized share capital 法定股本 )y .1}R2[  
automated quotation system 自动报价系统 7m<;"e)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] tO@n3"O  
自动交易系统〔香港期货交易所有限公司〕 ?V{AP&#M$x  
automatic adjustment mechanism 自动调整机制 $`wo8A|)  
automatic adjustment system 自动调整系统 Iq[ d5)M4  
Automatic Clearing House 自动票据交换所 Rxf.@E  
automatic exchange rates accumulation system 自动化汇率累集系统 DNyU]+\L[l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =S
UCcdy&  
automatic teller machine [ATM] 自动柜员机 #~I.F4  
autopay 自动转帐 OgOs9=cE{  
available assets 可用资产 k-;A9!^h  
available fiscal reserve 现存财政储备 f]*TIYicc  
available profit 可用利润 eyIbjgpV  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 PCcI(b>?l  
average 平均；平均数；海损 GGWdMGI/  
average basic salary 平均基本薪金 4g
 "_E  
average consumer expenditure 平均消费开支；一般消费开支 zz7#gU  
average cost 平均成本 ssx#\  
average cost of land production 增辟土地平均成本 0sR+@\  
average daily turnover 平均每日成交额 |EjMpRNE  
average daily wage rate 平均每日工资率 ar%!h~  
average expenditure pattern 平均开支模式 2," (  
average growth rate 平均增长率 {SOy-  
average net fixed assets 固定资产平均净值
~stG2^"[  
average of relatives 相对价格平均数 ?O|CY
 
average price 平均价格 UWPzRk#s"  
average propensity to consume 平均消费倾向；一般消费倾向 S#|dmg;p  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1M<;}hJ{/  
average rate 平均率 {Rv0@)P$  
average revenue 平均收入；平均收益 'ZXd|WI  
average stock 平均库存；平均存货 )_H>d<di
 
average yearly rent 平均年租 -Z<V?SFOK  
avoidance of double taxation 避免双重课税 s~)I1G  
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 ~1g)4g~  
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