一些有用的会计术语(也不知道发的地方对不对)A

A: ir3VTqz  
A share Ａ股；甲类股份 y]e>E  
abatement of tax 减税；减扣免税额 bY~@}gC**@  
ABN AMRO Bank N.V. 荷兰银行 :"o o>  
above-the-line expenditure 线上项目支出；经常预算支出 V|MY!uV  
above-the-line receipt 线上项目收入；经常预算收入 =iHiPvP0  
ABSA Asia Limited 南非联合亚洲有限公司 +1 eCvt:,  
absolute change 绝对数值变更 y/c%+Ca/  
absolute expenditure 实际开支 ]+H?@*b`  
absolute guideline figure 绝对准则数字 {0YAzZ7  
absolute interest 绝对权益 b.2J]6G  
absolute order of discharge 绝对破产解除令 pe&UQ C^  
absolute profit margin 绝对利润幅度 e1q"AOV6  
absolute value 实值；绝对值 u2(eaP8d  
absolutely vested interest 绝对既得权益 SNT5Amz!  
absorbed cost 已吸收成本；已分摊成本 _w ]4~V9  
absorption 吸收；分摊；合并 YW; Hk1  
absorption rate 吸收率；摊配率；分摊率 8X?>=
tl  
ACB Finance Limited 亚洲商业财务有限公司 vs&8wbS)  
acceptable form of reciprocity 合理的互惠条件 @o
e\"vz  
acceptable rate 适当利率；适当汇率 rSVgWr8  
acceptance agreement 承兑协议 kVDe6},D7  
acceptance for honour 参加承兑 R,@g7p  
acceptor 承兑人；接受人；受票人 5 ZfP  
acceptor for honour 参加承兑人 
1q.(69M  
accident insurance 意外保险 F:37MUQi  
Accident Insurance Association of Hong Kong 香港意外保险公会 2}t&iG|0/  
accident insurance scheme 意外保险计划 X21dX`eMN  
accident year basis 意外年度基准 #-cTc&$O;  
accommodation 通融；贷款 uL?vG6% ^1  
accommodation bill 通融票据；空头票据 sY;lt.b  
accommodation party 汇票代发人 'qv;sB.  
account balance 帐户余额；帐户结余 :wgfW .w  
account book 帐簿 `Xo4q3  
account collected in advance 预收款项 v@u<Ww;=@  
account current book 往来帐簿 msk/p>{O  
account of after-acquired property 事后取得的财产报告 {)K](S ~  
account of defaulter 拖欠帐目 6/mF2&&g  
account payable 应付帐款 h ; kfh.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]7qiUdxt:  
account receivable 应收帐款 E(L<L1:"  
account receivable report 应收帐款报表 4Nmea-!*  
account statement 结单；帐单；会计财务报表 N?23 m`3  
account title 帐户名称；会计科目 AZZRa69=  
accountant's report 会计师报告 t%+$"nP  
Accountant's Report Rules 会计师报告规则 RazBc.o<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jQt
SwVDr  
Accounting Arrangements 《会计安排》 XizPMN5a  
accounting basis 会计基础 OV5e#AOy)  
accounting by Official Receiver 破产管理署署长呈交的帐目 d(L{!mm  
Accounting Circular 《会计通告》 XT||M)#  
accounting class 会计类别 d5U; $q{o  
accounting date 记帐日期；会计结算日期 ^,7=X8Su  
accounting for money 款项核算 MD'>jO;n  
Accounting Officer 会计主任 ,d 7
Z  
accounting period 会计报告期；会计期 FDLd&4Ex  
accounting policy 会计政策；会计方针 ~b8a^6:R"  
accounting practice 会计惯例 ^Rmoz1d  
accounting principle 会计准则 v*P[W_.  
accounting record 会计记录 !A[S6-18%-  
accounting report 会计报告 v.`+I-\.z)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %ejeyc  
Accounting Society of China 中国会计学会 |U=(b,  
accounting statement 会计报表 f9'] jJ+  
accounting system 会计制度；会计系统 `s}BXKIv}  
accounting transaction 会计事项；帐务交易 r'd/qnd  
accounting treatment 会计处理 0>Fqx{!heq  
accounting year 会计年度 R$xY8+}V  
accretion 增值；添加 ~t9Mh^gij  
accrual 应计项目；应累算数目 z~.9@[LG]  
accrual basis 应计制；权责发生制 @+dHF0aXd  
accrual basis accounting 应计制会计；权责发生制会计 7!- \L7<  
accrue 应累算；应计 @"8~Y|L93  
accrued benefit 应累算利益 '4
9L(>.  
accrued charges 应计费用 .&(8(C  
accrued cumulative preference share dividend 应累算的累积优先股股息 GYqJ!,  
accrued expenses 应累算费用 |#cAsf_{  
accrued interest payable 应付利息；应计未付利息 @ta?&Qf)  
accrued interest receivable 应收利息；应计未收利息 0pNo`Bm  
accrued right 累算权益 s]bPV,"p  
accruing profit 应累算的利润 _m7co :  
accumulated fiscal reserve 累积财政储备 kJeu40oN  
accumulated profit 累积利润；滚存溢利 ;fx1!:;.  
accumulated reserve 累积储备 YZ*{^'  
accumulation of surplus income 累积收益盈余 ,TJ/3_lH  
acquired assets 既得资产 ^;64!BaK  
acquisition 收购；购置；取得 Jy`
G]]?  
acquisition cost 购置成本 uWr
Funh%  
acquisition expenses 购置费用 J=P;W2L
 
acquisition of 100% interest 收购全部股权 +3HPA#A  
acquisition of control 取得控制权 pVz pN8!  
acquisition of fixed assets 购置固定资产
e/P4mc)  
acquisition of shell “买壳” '^B3pR:  
acquisition price 收购价 r\bq[9dX>  
act of God 天灾 lrn+d$!@  
acting partner 执事合伙人 r_=p,#}#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )(.%QSA\C  
active partner 积极参与的合伙人 @e={Wy+Vm(  
active trading 交投活跃 H8<m9zDvl  
actual circulation 实际流通 [>wzl"cHW  
actual cost 实际成本 +/}_%Cf8  
actual expenditure 实际开支；实际支出 (L:`ojiU  
actual income 实际入息；实际收入；实际收益 &]*|6cR$E  
actual market 现货市场 ?KCxrzf  
actual price 现货价；实际价格 *XOS.$zGz  
actual profit 实际利润 y\@SC\jk|  
actual quotation 实盘；实际价位；实际报价 _&K\D p&@  
actual year basis 按实际年度计算 L-MiaKcL  
actuals 实货 UCn
.t  
actuarial investigation 精算调查 tNYJQ  
actuarial principle 精算原则 { $X X  
actuarial report 精算师报告 UMv"7~  
Actuarial Society of Hong Kong 香港精算学会 H}(=?
}+  
actuarial valuation 精算师估值 (Q\\Gw  
actuary 精算师 CR.bMF}  
ad referendum agreement 暂定协议；有待覆核的协定 oAC^4-Ld  
ad valorem duty 从价税；按值征税 z6Fun  
ad valorem duty system 从价税制 |O%:P}6c  
ad valorem fee 从价费 o\:$V  
ad valorem tariff 从价关税
n~9 i^  
additional allowance 额外免税额 _>;&-e  
additional amount for unexpired risk 未过期风险的额外款额 _,t&C7Yf;  
additional assessable profit 补加应评税利润 v^;-@ddr  
additional assessment 补加评税 [Yn;G7cK  
additional commitment 额外承担 ::0aY;D2  
additional commitment vote 额外承担拨款 xa' nJ"f;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Euqjxz  
additional dependent parent allowance 供养父母额外免税额 i+U@\:=  
additional provision 额外拨款 l#p}
{  
additional stamp duty 附加印花税 ofVEao  
additional tax 补加税罚款；补加税款 P_v0))n{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $R8>u#K!  
adjudged bankrupt 被裁定破产 C0P*D,  
adjudicated bankrupt 裁定破产人 
^zKt{a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #"|"cYi,  
adjudication of bankruptcy 裁定破产；宣告破产 (y%%6#bd  
adjudication of insolvency 裁定无力偿还债务 9/FG,9  
adjusted actual 经调整的实数；调整后的实数 E
`Q;DlXv>  
adjusted current assets 经调整的流动资产；调整后的流动资产 56"#Syj  
adjusted figure 经调整的数字；调整后的数额 ;HR 6X  
adjusted liabilities 经调整的负债；调整后的负债 b{zAJ`|#[n  
adjusted loss 经调整的亏损；调整后的亏损 fFjLpl  
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 vU?b"n  
adjusted profit 经调整的利润；调整后的利润 LG"c8Vv&)~  
adjusted surplus 经调整的盈余额；调整后的盈余额 Sb'N];  
adjusted value 经调整的价值；调整后的价值 E(7@'d{o  
adjustment 调整；修订；理算〔保险〕 \I'f3  
adjustment centre 调剂中心 ,LoMt ]H  
adjustment lag 调整过程的时间差距；调整时差 (s5<  
adjustment mechanism 调整机制 dK[*
 
adjustment of loss 亏损调整 nXv 7OEpTx  
adjustment process 调整过程；调整程序 M' a&  
adjustment range 调整幅度 20$F$YYuk  
administered exchange rate 受管制汇率 @^'G&%j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pp*bqY  
administration expenses 行政费用 A
*G )CG  
administration fee 手续费；行政费 8f /T!5  
administration in bankruptcy 破产管理 TP{>O%b  
administration order 遗产管理令 C}n[?R  
administrator 管理人；遗产管理人 _!CK   
administrator of the estate 遗产管理人 Uc_'3|
e  
admission of debt 债项承认书 w> Tyk#7lw  
admission of proof 接纳债权证明 GS$ZvO  
advance 放贷款项；垫付款项；预支款项；预付款项 Pd)K^;em  
advance account 暂支帐目；预付款帐户 P%.`c?olbs  
advance compensation 预付补偿金 b*btkaVue  
advance from shareholder 股东垫款 N$N;Sw  
advance pending reimbursement 预支以待日后付还 6T R8D\  
advanced economy 先进经济体系 fR+Ov8PCq  
advancement 预付；预付财产 qf_hb  
advances warrant 垫款令 "z^BKb5  
advancing 贷出 ~AEqfIx*^&  
adverse balance 逆差 &&]"Y!r -  
adverse exchange 逆汇 54`bE$:+  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?)Tz'9l  
advice for collection 托收通知书 *,O :>Z5I  
advice of drawing 提款通知书；汇票通知书 dH ^b)G4  
advice of payment 付款通知 }}kS~ w-#  
Advisory Committee [Securities and Futures Commission] c%q}"Y0oh  
谘询委员会〔证券及期货事务监察委员会〕 7V9%)%=h|  
Advisory Committee on Diversification 经济多元化谘询委员会 g`%ED0aR  
affidavit 誓章；遗产申报誓章 GVjv**U  
affidavit of no receipt 述明无收款的誓章 7bgnZ]r8t  
affiliate 联号；联营公司；附属公司 1?/5A|?V4+  
affiliated company 附属公司；联号；联营公司 n;-x!Gs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 y8<lp+  
affordability 负担能力 E[SV*1)  
African Development Bank [AfDB] 非洲开发银行 &LCUoTzj  
after-acquired property 事后取得的财产 sDzD 8as  
after-hours dealing 市后交易 3Ew"[FUs  
after-tax profit 税后盈利；税后利润；税后溢利 gp#bQ  
agency agreement 代理协议 iFAoAw(  
agency expenses 代理机构的开支 u\Nw:Uu i  
agency fee 代理费 Ff)~clIK '  
Agency Law 《代理法》 {u(}ED#p  
agent 代理人；承销人 "a
y,
Lr  
agent of company 公司代理人 k#8S`W8^  
agent's fee 代理人费；经纪费 IQ(]66c,  
aggregate 总计；总数；总体数字 M^|"be~{'  
aggregate amount 总款额；总额 4=?Ok":8  
aggregate assets and liabilities 总体资产与负债 _|^&eT-u  
aggregate at constant price 按固定价格计算的总体数字 .LeF|EQU\@  
aggregate demand 总需求 ZaukMEq  
aggregate gross position 总持仓量 tF#b&za  
aggregate limit 总限额 E]HND.`*>  
aggregate of salaries tax 合计薪俸税 L]/\C{}k  
aggregate performance 总体表现；总体业绩 e5WdK  
aggregate supply 总体供应 ;JPbBwm  
aggregate surplus 总盈余 )+jK0E1  
aggregate total 整体总额 !T#8N7J
>  
aggregate value 总值；合计价值 5CH-:|(;=  
aggregated basis 合计基准 =0@d|LeZ  
aggregated net chargeable income 合计应课税入息实额 3]:p!Y`$  
aggregation 合并计算；合计；总和 g|GvJ)VX  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z3X&<Y5  
aggregation of property 财产的总和 j
{7ilo(i  
agio 差价；贴水 ;EE&~&*w  
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》 6*(h9!_T1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q/rHHuY}  
《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》 a.Rp#}f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v)C:E9!|  
《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》 UgnsV*e&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3IJI5K_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f}9PEpa,Z  
agreement for a settlement 授产协议 lt2Nwt0bv  
agreement for assignment 转让协议 +AgkPMy  
agreement for sale 售卖协议；买卖协议 <u x*r#a!d  
agreement for sale and purchase 买卖协议 2d>d(^  
agreement for the payment of interest 支付利息协议 _ RT"1"r  
agreement for the repayment of money 还款协议 "dLMBY~  
agreement of reinsurance 再保险协议 P$(iB.&  
Agricultural Bank of China 中国农业银行 ~ ];6hxv  
air passenger departure tax 飞机乘客离境税 [MQJ71(3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 02J6Pn3  
airport tax 机场税 X#Dhk6  
alcohol duty 酒精税 >jrz;r  
alienation 让与；让渡；转让 3@Zz-~4Td  
alimony 生活费；赡养费 [:R P9r}  
All Ordinaries Index [AOI] 所有普通股指数 yqVaA 'w5  
all risks 全险；综合险 <R`,zE@t'(  
All Sales Record for Stock Market 《股票市场成交报告》  +,F= -  
Allied Capital Resources Limited 新联财务有限公司 \\R*V'e!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 KWigMh\r  
allocation letter 拨款信件 7QOC]:r  
allocation of fund 分配款项；预留款项 \HP,LH[P:  
allocation of profit 利润分配；溢利分配 xV n]m9i  
allocation warrant 拨款令 =:n[{/O=  
allotment 分配；配股 ]=86[A-2N  
allotment notice 股份配售通知；配股通知
#/B~G.+(  
allotment of shares 股份分配 "-j@GCme  
allowable 可获宽免；免税的 wJeqa  
allowable business loss 可扣除的营业亏损 h@>rjeY@  
allowable expenses 可扣税的支出 (g)lv)4P  
allowance 免税额；津贴；备抵；准备金 Vm1c-,)3  
allowance for debts 债项的免税额 K3r>nGLBo  
allowance for depreciation by wear and tear 耗损折旧免税额 VQ,\O  
allowance for funeral expenses 殡殓费的免税额 4G;`KqR@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vu.S>2Wv  
allowance for repairs and outgoings 修葺及支出方面的免税额 MBY
D,v&  
allowance to debtor 给债务人的津贴 RSWB!-  
alteration of capital 资本更改 O'& \-j 1  
alternate trustee 候补受托人 4KSP81}/\  
amalgamation 合并 9 <kkzy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WfjUJw5x"s  
ambit of charges 征税范围；收费范围 #;*ai\6>vD  
amended valuation 经修订的估值 ^%*{:0'
 
American Commodities Exchange 美国商品交易所 RH'F<!p  
American Express Bank Limited 美国运通银行 LN6JH!  
American Stock Exchange 美国证券交易所 #u=O 5%.  
amortization 摊销 z5*O@_r+.b  
amount due from banks 存放银行同业的款项 o2e h)rtB  
amount due from banks abroad 存放海外银行同业的款项 $evuPm8G  
amount due from holding companies 控股公司欠款 E?q'|f  
amount due from local banks 存放本港银行同业的款项 <T_Nlar^^  
amount due to banks 银行同业的存款 A_q3p\b  
amount due to banks abroad 海外银行同业的存款 pYhI{  
amount due to holding companies 控股公司存款 bd 1J#V]  
amount due to local banks 本港银行同业的存款 bQN4ozSi  
amount due to outport banks 外埠银行同业的存款 g-V\s&}  
amount for note issue 发行纸币的款额 _467~5JkU  
amount of bond 担保契据的款额 e/% ;  
amount of consideration 代价款额 ^nm!NL{z^  
amount of contribution 供款数额 VU'l~%ql  
amount of indebtedness 负债款额 S~(VcC$K  
amount of principal of the loan 贷款本金额 $Q$d\Yvi  
amount of rates chargeable 应征差饷数额 Z-p^3t'{  
amount of share capital 股本额 zUgkY`]:BJ  
amount of sums assured 承保款额 g$T_yT''  
amount of variation 变动幅度 n_Hnk4  
amount of vote 拨款数额 ?
QIQ,?.  
amount payable 应付款额 !zJ67-G  
amount receivable 应收款额 z` ?xS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dSOn\+  
analysis 分析 |v'5*n9  
ancillary risk 附属风险 :pjK\  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;WAu]C|  
annual accounting date 年结日期 awW\$Q  
annual allowance 每年免税额；年积金；年度津贴；年津 |Gs-9+'y  
annual balance 年度余额 HY|SLk/E  
annual disposable income 每年可动用收入 lRK?%~  
annual estimates 周年预算 ~t3?er& R  
annual fee 年费 }N9a!,{P=b  
annual general meeting 周年大会 !9cPNIi  
annual growth rate 年增率；每年增长率 6)
<oO(  
annual long-term supplement 长期个案每年补助金 ;3}b&Z[N]  
annual pensionable emolument 可供计算退休金的年薪 9/KQAc*  
annual report 年报 O xau
a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xENA:j?kF  
annual return 周年报表；周年申报表；每年报税表格 ~4` ec   
Annual Return Rules 《周年报表规则》 XBt0Ez  
annual review of consumer prices 每年消费物价回顾 R#bV/7Ol  
annual roll-forward basis 逐年延展方式 vgZPDf|  
annual salary 年薪 ]Oh>ECA|D  
annual statement 年度报表；年度决算表 (qONeLf%  
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 "m)O13x  
annuitant 年金受益人 I}0-  
annuity 年金 Z:gsguX  
annuity contract 年金合约 s"F,=]HQ!G  
annuity on human life 人寿年金 !m5\w>  
antecedent debt 先前的债项 |Q
q'_4:  
ante-dated cheque 倒填日期支票 2qR@:^  
anticipated expenditure 预期开支 62'0)Cy^  
anticipated net profit 预期纯利 }33Au-%*  
anticipated revenue 预期收入 s_?*R  
anti-inflation measure 反通货膨胀措施 (P]^5D  
anti-inflationary stance 反通货膨胀立场 $4)guG)  
apparent deficit 表面赤字 ]>!_OCe&  
apparent financial solvency 表面偿债能力 o|.me G  
apparent partner 表面合伙人 X KeK;+  
application for personal assessment 个人入息课税申请书 ~;a* Oxt  
application of fund 资金应用 = $Yk8,  
application to release as liquidator and to destruct the books of accounts and documents >
%A=b}VS  
申请免除清盘人职务及毁灭帐簿与文件 2uB26SEIl  
appointed actuary 委任精算师 ~%q e,  
appointed auditor 委任核数师；委任审计师 Y
Wd(xm"4  
appointed trustee 委任的受托人 ht!:e>z&4  
appointer 委任人 TK1MmL  
apportioned pro rata 按比例分摊 O4URr  
apportionment 分配；分摊 JsdEA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A[Xw|9  
apportionment formula 分摊方程式 49>yIuG
 
apportionment of estate duty 遗产税的分摊 a[#BlH  
appraisal 估价；评估 E_*T0&P.P  
appreciable growth 可观增长 P
kO(Y!  
appreciable impact 显着影响 I*t}gvUt9  
appreciable increase 可观增长 ,peFNpi  
appreciation 增值；升值 v0pEN\  
appreciation against other currencies 相对其他货币升值 S+ x[1#r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5PySCGv  
appreciation tax 增值税 $x<-PN  
appropriation 拨款；拨用；拨付 C_;6-Q%V  
appropriation account 拨款帐目 <7h'MNf&  
Appropriation Bill 拨款法案 _z<q9:  
appropriation-in-aid system 补助拨款办法 riQ?'!a7  
approved assets 核准资产 R``qQ;cc  
approved basket stock 认可一篮子证券 WfI~l)  
approved budget 核准预算 ]z$<6+G  
approved charitable donation 认可慈善捐款 @bE?WXY  
approved charitable institution 认可慈善机构 @Z
WKs  
approved currency 核准货币；认可货币 ^Y!`wp2vn  
approved estimates 核准预算 e<pojb1Q  
approved estimates of expenditure 核准开支预算 ^B>6!  
approved overseas insurer 核准海外保险人 uDUSR+E>  
approved overseas trust company 核准海外信托公司 P#]jPW  
approved pooled investment fund 核准汇集投资基金 nfR5W~%*:  
approved provident fund scheme 认可公积金计划 *0tNun 5=3  
approved provision 核准拨款 LPClE5  
approved redeemable share 核准可赎回股份 P^r8JhDJ  
approved regional stock 认可地区性证券 9w|q':<  
approved retirement scheme 认可退休金计划 _t7A'`Dh]  
approved subordinated loan 核准附属贷款 2I5@zm ea  
arbitrage 套戥；套汇；套利 B;$5*3D+  
arbitrageur 套戥者；套汇者 jLU)S)  
arbitrary amount 临时款项 C$5x*`y  
arrangement 措施；安排；协定 Nsy.!,!c  
arrears 欠款 bzTM{<]sv  
arrears of pay 欠付薪酬 ?6
gI8K6X  
arrears of revenue 逾期未收税款；逾期未收的帐项 `,z{70  
articles of association 组织章程；组织细则；组织章程细则 :nn'>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #:X:~T  
ascertainment of profit 确定利润 >3/<goXk7  
"Asia Clear" “亚洲结算系统” Yp$lc^)c>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Tbw8#[6AX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _;9)^})$  
Asian Development Fund [ADF] 亚洲发展基金 hi%>&i*  
Asian dollar bond 亚洲美元债券 K!j2AP3  
Asian dollar market 亚洲美元市场 -vQ
`}e1  
Asian dollar rate 亚洲美元利率 n%}0hVu  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8d
NJZoV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d
#su  
asked price 沽盘；喊价；索价；卖方报价 0n%`Xb0q  
assessable income 应评税入息 C\Rd]P8\  
assessable loss 应评税亏损 4-AmzU  
assessable profit 应评税利润 C.|MA(7  
assessable value 应评税值 u
Q}kq7gd  
assessed profit 估定利润 Zv_<*uzKZ  
assessed value 经评估价值 Y\\&~g42R2  
assessment 评税；评定；估价；评税单 p
E#0949  
assessment number 评税编号；估价编号 BC3I{Y|  
assessment of additional tax 补加税评税 <_}u5E)7(  
assessment of performance 业绩评估；实绩评价 QHeUpJ/^  
Assessor 评税主任 gw-l]@;1  
asset price bubbles 资产价格泡沫 ;iWCV&>w  
asset-backed securities 具资产保证的证券 wiZK-#\x  
assets accretion 资产增值 &7cy9Z~m  
assets and liabilities 资产与负债 !^%b|=[  
assets betterment statement 资产递增表；资产改进表 >A6lX)  
assets lending 实物放款；有抵押贷款 on~rrSK  
assets of the company passing on the death 死者去世时转移的公司资产 @YR
BZ6FH  
assets pledged as security for liabilities 用作负债抵押的资产 2gi`^%#k]  
assets portfolio 资产投资组合 S&yCclM  
assets price 资产价格 hhpH)Bi=  
assets quality 资产质素 SExd-=G  
assets realization 资产变现 @d)6LA9Ec  
assets refinancing arrangement 资产再集资安排 }Q*8QV  
assets securitization 资产证券化 D n^RZLRhy  
assets situated outside Hong Kong 在香港以外地方的资产 Z^b1i`v  
assets stripping 削减资产；拆卖资产 Ood&cP'c  
assets value 资产值 |&7l*j(\  
assignee 承让人 cP-6O42  
assignment 转让；转让书；转让契 +
%0+  
assignment of interest 权益转让 :`d& |BB  
assignment of letters patent and trade mark 专利证书及商标转让 9d v+u6)  
assignment of property 物业转让；物业转让书 >R6Me*VR  
assignment right 转让权 Pm-@ZZ~  
assignor 转让人 |zSkQ_?54  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 NVQIRQ.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 VE!h!`<k  
associate member 附属会员 lUDzfJ}3  
associated body corporate 相联法人团体 3SDw-k  
associated company 相联公司；联属公司 ,>)/y
  
associated corporation 相联法团 zg|]Ic  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] P*_Q8I)Y  
公认会计师公会〔英国〕 <EJC.WWJa  
Association of Futures Exchange Brokers 香港期货经纪协会 3ILEc:<
0J  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 SH"O<cDp  
association of underwriters 承保人组织 6B&':N98  
assumption of control 接管 0q81H./3  
assurance 担保；保险；转易；转易书 i-$]Tg  
assurance of interest 权益的转易 Vg0Rc t  
at 19XX price 按一九ＸＸ年价格计算 ) "'J]6  
at a discount 按赔价计算；按贴水价格计算；打折扣 3(X"IoNQ  
at a premium 按溢价计算；按升水价格计算  \:Q)Ef  
at call 通知付款；按通知 XB2[{XH,  
at constant market price 按固定市价计算 [W` _`  
at constant price 按固定价格计算 w18kTa!4@  
at cost 按成本计算 v. !L:1@I.  
at current market price 按当时市价计算；按现时市价计算 Y*0mC"n}  
at current price 按当时价格计算；按现时价格计算
HqOzArp3  
at factor cost 按要素成本计算；按生产要素成本计算 sdrALl;w|  
at money-of-the-day price 按付款当日价格计算 @xR=bWY  
at or better 按指定或较佳价位〔买卖指令〕 yqZKn=1:  
at par 按面值计算；平价 VXQ~PF]z0  
at sight 见票即付 A\YP}sG1  
at the close 按收市盘 Y'wQ(6ok  
at the opening 按开市盘 du Pzt  
attestation 见证；见证条款 w!7Hl9BW  
at-the-money option 平价期权 /g@!#Dt  
attorney 受权人；受托代表人 !IF#L0z  
attornment 新拥有人承认书 \G:\36l  
attributable profit 可归属利润 a%cCR=s=  
attributable share value 可归属股份价值  s'RE~,  
Auckland Stock Exchange 奥克兰证券交易所 h{#Hwp  
auction 拍卖 [5yLg  
auctioneer 拍卖商 .*+%-%CbP  
audit 审计；核数 >La!O~d  
Audit Commission 审计署 rZEL7{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !/2uO5  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 F$X"?fj  
audit review 帐目审查 5=(fuY3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `ZhDoLpH<  
audited account 审计帐目；经审计的帐目 jInI%  
audited annual account 经审计的周年帐目 teIUSB[  
audited balance sheet 经审计的资产负债表 D<%/:
M  
auditor 核数师；核数主任；审计师 nB>C3e  
auditor's certificate 核数师证明书；审计师证明书 >UlAae44  
auditor's report 核数师报告；审计师报告 ;W 16Hr Z  
Aussie bond 澳元债券
xY v@  
austerity budget 紧缩预算 j6}/pe*;;T  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /{il;/Vj  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q*&k6A"jx  
Australian Dollar [AUD] 澳元 &V"9[0  
Australian Options Market 澳大利亚期权市场 u4hC/!  
Australian Securities Commission 澳洲证券事务监察委员会 I54`}Npp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ls51U7  
Australian Stock Exchange 澳大利亚证券交易所 m%7T ~  
Austrian Schilling [ATS] 奥地利先令 _!_%A
fz  
authentication 认证；鉴证 TuR.'kE@  
authority to purchase 委托购买证；委购书 d^pzMaCI  
authorization 认可；核准；授权；授权书 IHC {2 ^  
authorization by direction 指示授权 (m:ktd=x  
authorization by instruction 指令授权 1!/WC.0  
authorization by warrant 令状授权 \?EnTu.  
authorization of unit trust 单位信托的认可 *e/8
uFX  
authorized agent 指定代理人 @ (4$<><  
authorized capital 法定资本 8p"R4  
authorized clerk 出市员 s&.VU|=VQ@  
authorized dealer 认可交易商 #u]'3en  
authorized financial institution 认可财务机构 T*pcS'?'  
authorized fund 认可基金 Cg#@JuwHa  
authorized fund house 获授权的基金公司；认可基金公司 EUGN`t-M  
authorized institution 认可机构 ,]FcWx \u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 O> .gcLA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 e:`d)GE  
authorized insurer 获授权保险人；获认可承保人 >tGl7Ov  
authorized investment 特准投资项目 zfGS=@e]G  
authorized person 获授权人 6Z,GD  
authorized representative 获授权代表 HnlCEW,^o  
authorized share capital 法定股本 L>@:Xo@  
automated quotation system 自动报价系统 V;@kWE>3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &[#iM0;)W0  
自动交易系统〔香港期货交易所有限公司〕 BU;o$"L  
automatic adjustment mechanism 自动调整机制 Fm-D>PR
 
automatic adjustment system 自动调整系统 Ng,<4;  
Automatic Clearing House 自动票据交换所 MqKf'6z  
automatic exchange rates accumulation system 自动化汇率累集系统 LWX,u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 T#OrsJdu  
automatic teller machine [ATM] 自动柜员机 RvXK?mL4F  
autopay 自动转帐 JnodDH ?  
available assets 可用资产 VV'*3/I  
available fiscal reserve 现存财政储备 "~+?xke5z  
available profit 可用利润 h
Ai`2GP.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v$JhC'  
average 平均；平均数；海损 Yt3+o<  
average basic salary 平均基本薪金 9fhgCu]$  
average consumer expenditure 平均消费开支；一般消费开支 =wcqCW,]  
average cost 平均成本 D^-6=@<3KD  
average cost of land production 增辟土地平均成本 3q}fDM(@J  
average daily turnover 平均每日成交额 ca6kqh"  
average daily wage rate 平均每日工资率 Z23*`yR  
average expenditure pattern 平均开支模式 %D_pTD\  
average growth rate 平均增长率 MGbl-,]  
average net fixed assets 固定资产平均净值 f%gdFtJ &  
average of relatives 相对价格平均数 qPH=2k,H  
average price 平均价格 ]ucz8('  
average propensity to consume 平均消费倾向；一般消费倾向 ;l$F<CzJay  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;}W-9=81  
average rate 平均率 n`TXmg  
average revenue 平均收入；平均收益 <$+Cd=71\  
average stock 平均库存；平均存货 7SVqfWp  
average yearly rent 平均年租 QA"mWw-Ds  
avoidance of double taxation 避免双重课税 Ex`!C]sQ  
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 *;u'W|"/~  
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