一些有用的会计术语(也不知道发的地方对不对)A

A: KhND pwO"  
A share Ａ股；甲类股份 WnG2\(U  
abatement of tax 减税；减扣免税额 &B&8$X  
ABN AMRO Bank N.V. 荷兰银行 3q73L<f  
above-the-line expenditure 线上项目支出；经常预算支出 94-BcN  
above-the-line receipt 线上项目收入；经常预算收入 0Ncpi=6  
ABSA Asia Limited 南非联合亚洲有限公司 4fsd5#  
absolute change 绝对数值变更 yU!1q}L!  
absolute expenditure 实际开支 3aq'JVq  
absolute guideline figure 绝对准则数字 qS\#MMsTd  
absolute interest 绝对权益 iv>MIdIm  
absolute order of discharge 绝对破产解除令 GCJ[xn(_  
absolute profit margin 绝对利润幅度 1<G+KC[F  
absolute value 实值；绝对值 Wa|V~PL+T  
absolutely vested interest 绝对既得权益 .yy-jf/  
absorbed cost 已吸收成本；已分摊成本 UiG/Rn  
absorption 吸收；分摊；合并 14 & KE3`  
absorption rate 吸收率；摊配率；分摊率 {]+t<  
ACB Finance Limited 亚洲商业财务有限公司 Ip'tB4Mq  
acceptable form of reciprocity 合理的互惠条件 eMRH*MyD  
acceptable rate 适当利率；适当汇率 VVDN3  
acceptance agreement 承兑协议 Nhs!_-_I  
acceptance for honour 参加承兑 j4owo#OB-  
acceptor 承兑人；接受人；受票人 KzVi:Hm  
acceptor for honour 参加承兑人 WrGA7&!+  
accident insurance 意外保险 L"&T3i  
Accident Insurance Association of Hong Kong 香港意外保险公会 @N4~|`?U  
accident insurance scheme 意外保险计划 wS}c\!@<,  
accident year basis 意外年度基准 Zkd{EMW  
accommodation 通融；贷款 lfj
5?y  
accommodation bill 通融票据；空头票据 $
!_ X9)e  
accommodation party 汇票代发人 q2X::Yqk  
account balance 帐户余额；帐户结余 4SI~y;c)  
account book 帐簿 4Et(3[P71  
account collected in advance 预收款项 x{:U$[_  
account current book 往来帐簿 !ekByD  
account of after-acquired property 事后取得的财产报告 AU\=n,K7  
account of defaulter 拖欠帐目 kxhsDD$@p  
account payable 应付帐款 1w=.vj<d8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jUm-!SK}q  
account receivable 应收帐款  tA#$q;S  
account receivable report 应收帐款报表 RU~na/3  
account statement 结单；帐单；会计财务报表 ;}+M2Ec51  
account title 帐户名称；会计科目 ? uYO]!VC  
accountant's report 会计师报告 zufphS|  
Accountant's Report Rules 会计师报告规则 )5b_>Uy  
accounting and auditing procedure 会计与审计程序；会计与核数程序  Gk~aTO  
Accounting Arrangements 《会计安排》 kD#n/RBgf  
accounting basis 会计基础 ya&=UoI  
accounting by Official Receiver 破产管理署署长呈交的帐目 >B{qPrmI  
Accounting Circular 《会计通告》 s
a8O<Ab  
accounting class 会计类别 Rmw=~NP5  
accounting date 记帐日期；会计结算日期 ATkd#k%S  
accounting for money 款项核算 {P6Bfh7CZ  
Accounting Officer 会计主任 %"f85VfZ  
accounting period 会计报告期；会计期 ?V2P]|  
accounting policy 会计政策；会计方针 zls^JTE  
accounting practice 会计惯例 @m5J%8>k  
accounting principle 会计准则 6>)fNCe`  
accounting record 会计记录 Bb=r?;zjO  
accounting report 会计报告 b;VI
R,2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :XY%@n  
Accounting Society of China 中国会计学会 6vK`J"d{~D  
accounting statement 会计报表 qefp3&ls  
accounting system 会计制度；会计系统 7SHllZ  
accounting transaction 会计事项；帐务交易 tCrEcjT-  
accounting treatment 会计处理 _5Lcr)  
accounting year 会计年度 d`= ~8`  
accretion 增值；添加 V<9L-7X 8  
accrual 应计项目；应累算数目 ~+'f[!^  
accrual basis 应计制；权责发生制 KRxJ2  
accrual basis accounting 应计制会计；权责发生制会计 )"\= _E#  
accrue 应累算；应计 _-vlN  
accrued benefit 应累算利益 Ze%S<xT!O  
accrued charges 应计费用 JAHg_!  
accrued cumulative preference share dividend 应累算的累积优先股股息 4vL\t uoz  
accrued expenses 应累算费用 igQz
L*X  
accrued interest payable 应付利息；应计未付利息 O.FTToh<  
accrued interest receivable 应收利息；应计未收利息 ^!B]V>L-  
accrued right 累算权益 <9&GOaJ  
accruing profit 应累算的利润 @rT$}O1?`  
accumulated fiscal reserve 累积财政储备 DTC IVLV  
accumulated profit 累积利润；滚存溢利 93n%:?l"<W  
accumulated reserve 累积储备 X}'rPz\Lu  
accumulation of surplus income 累积收益盈余 lai@,_<GV  
acquired assets 既得资产 ?xwi2<zz  
acquisition 收购；购置；取得 dXDyY  
acquisition cost 购置成本 OD}Uc+;K  
acquisition expenses 购置费用 }N9PV/a  
acquisition of 100% interest 收购全部股权 P>q
~ocq<  
acquisition of control 取得控制权 VJ#ys_W  
acquisition of fixed assets 购置固定资产 jk`U7G*  
acquisition of shell “买壳” dUB;ZB7  
acquisition price 收购价 ;L:UYhDbUx  
act of God 天灾 GdC=>\]  
acting partner 执事合伙人 ]iTP5~8U
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 fUvXb>f,  
active partner 积极参与的合伙人 yE N3/-S+  
active trading 交投活跃 .?#Q(eLj  
actual circulation 实际流通 1g=T"O&=  
actual cost 实际成本 ,8DC9yM,  
actual expenditure 实际开支；实际支出 9+(6/<  
actual income 实际入息；实际收入；实际收益 '\QJ{/JV  
actual market 现货市场 L"0dB.  
actual price 现货价；实际价格 I[A<e]uK  
actual profit 实际利润 9/8+R%  
actual quotation 实盘；实际价位；实际报价 1WaQWZ:=  
actual year basis 按实际年度计算 N\ <riS9  
actuals 实货 !gyW15z'  
actuarial investigation 精算调查 0xi2VN"X  
actuarial principle 精算原则 
~rrl"a>  
actuarial report 精算师报告 >G1]#'6;  
Actuarial Society of Hong Kong 香港精算学会 D Q4O  
actuarial valuation 精算师估值 ,V!Wo4M  
actuary 精算师 UH&1QV  
ad referendum agreement 暂定协议；有待覆核的协定 "w 4^i!\  
ad valorem duty 从价税；按值征税 @}^VA9ULK  
ad valorem duty system 从价税制 Z[!kEW  
ad valorem fee 从价费 .,VLQbtg  
ad valorem tariff 从价关税 v\(6uej^  
additional allowance 额外免税额 !`H!!Kg0L  
additional amount for unexpired risk 未过期风险的额外款额 _TdH6[9  
additional assessable profit 补加应评税利润  f^}n#  
additional assessment 补加评税 sOz {spA  
additional commitment 额外承担 1e9~):C~W  
additional commitment vote 额外承担拨款 ',+Zqog92  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |U'`Sc  
additional dependent parent allowance 供养父母额外免税额 N:KM8PZ&~  
additional provision 额外拨款 |d\1xTBLp  
additional stamp duty 附加印花税 5l,Lp'k  
additional tax 补加税罚款；补加税款 1"t9x.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CE (zt  
adjudged bankrupt 被裁定破产 )C\/(  
adjudicated bankrupt 裁定破产人 #xR=U"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D0_CDdW%7  
adjudication of bankruptcy 裁定破产；宣告破产 1uyd+*/(xP  
adjudication of insolvency 裁定无力偿还债务 3:w_49~:~  
adjusted actual 经调整的实数；调整后的实数 E>|fbaN-%  
adjusted current assets 经调整的流动资产；调整后的流动资产  `uDOIl  
adjusted figure 经调整的数字；调整后的数额 mq}uq9<  
adjusted liabilities 经调整的负债；调整后的负债 .2|(!a9W  
adjusted loss 经调整的亏损；调整后的亏损 FBrh!vQ<  
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 ;xFB /,  
adjusted profit 经调整的利润；调整后的利润 %"#ydOy  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]:n9MFv  
adjusted value 经调整的价值；调整后的价值 nXuy&;5TL,  
adjustment 调整；修订；理算〔保险〕 Rw63{
b/  
adjustment centre 调剂中心 CCC9I8rZD  
adjustment lag 调整过程的时间差距；调整时差 00>knCe6  
adjustment mechanism 调整机制 EpT^r8I  
adjustment of loss 亏损调整 vwAhNw2-  
adjustment process 调整过程；调整程序 b'4}=Xpn  
adjustment range 调整幅度 GAs.?JHd  
administered exchange rate 受管制汇率 /,<s9 :  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V<}chLd,  
administration expenses 行政费用 39pA:3iTd  
administration fee 手续费；行政费 ".pQM.T  
administration in bankruptcy 破产管理 m.gv
?  
administration order 遗产管理令 1'\s7P  
administrator 管理人；遗产管理人 8F$]@0v`%  
administrator of the estate 遗产管理人 t3v_o4`&  
admission of debt 债项承认书 Ofb&W AD  
admission of proof 接纳债权证明 WXf[W  
advance 放贷款项；垫付款项；预支款项；预付款项 szqR1A  
advance account 暂支帐目；预付款帐户 %n,_^voE  
advance compensation 预付补偿金 yr.sfPnJK  
advance from shareholder 股东垫款 e?o/H  
advance pending reimbursement 预支以待日后付还 XQOM6$~,  
advanced economy 先进经济体系 4,=;:#n,J  
advancement 预付；预付财产 3<1x>e2nT  
advances warrant 垫款令 pz{ ]O_px  
advancing 贷出 *
k?y+}E_f  
adverse balance 逆差 xlsAct:  
adverse exchange 逆汇 v4X ` Ul*  
advertisement addressed to shareholders 在报章刊登的致股东通告 puh-\Q/P  
advice for collection 托收通知书 M D&7k,!  
advice of drawing 提款通知书；汇票通知书 HqyAo]{GN  
advice of payment 付款通知 U{@2kg-  
Advisory Committee [Securities and Futures Commission] YKOj  
谘询委员会〔证券及期货事务监察委员会〕 L{XW2c$h  
Advisory Committee on Diversification 经济多元化谘询委员会 ]T.+(\I  
affidavit 誓章；遗产申报誓章 V8pZr+AJ  
affidavit of no receipt 述明无收款的誓章 L)9Z Op5  
affiliate 联号；联营公司；附属公司 n7/&NiHxv/  
affiliated company 附属公司；联号；联营公司 ?O]RQXsZ2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 D'%O<.m  
affordability 负担能力 (bB"6 #TI  
African Development Bank [AfDB] 非洲开发银行 : Hu{MN\  
after-acquired property 事后取得的财产 {DUtdu[  
after-hours dealing 市后交易 N&$ ,uhmO  
after-tax profit 税后盈利；税后利润；税后溢利 E>r7A5Uo  
agency agreement 代理协议 6 =G=4{q  
agency expenses 代理机构的开支 \#N?  
agency fee 代理费 ]9W7]$  
Agency Law 《代理法》 *|@386\  
agent 代理人；承销人 Qte%<POx+  
agent of company 公司代理人 =u
.23#.  
agent's fee 代理人费；经纪费 43O5|8o  
aggregate 总计；总数；总体数字
O{U j  
aggregate amount 总款额；总额 Krl9O]H/[  
aggregate assets and liabilities 总体资产与负债 p|BoEITL  
aggregate at constant price 按固定价格计算的总体数字 cHOC>|  
aggregate demand 总需求 i;29*"  
aggregate gross position 总持仓量 M[Nv>  
aggregate limit 总限额 &$l#0?Kc^  
aggregate of salaries tax 合计薪俸税
> +00[T  
aggregate performance 总体表现；总体业绩 5
9+KOQul6  
aggregate supply 总体供应 hp2$[p6O  
aggregate surplus 总盈余 d..JW{  
aggregate total 整体总额 MY}K.^4^  
aggregate value 总值；合计价值 NBLjBa%eL  
aggregated basis 合计基准 ki1j~q  
aggregated net chargeable income 合计应课税入息实额 f=S2O_Ee  
aggregation 合并计算；合计；总和 7lKatk+7K  
aggregation of incomes of husband and wife 夫妇入息合并计算 roBb8M|q  
aggregation of property 财产的总和 U;!J(Us  
agio 差价；贴水 dT (i*E\j  
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}|h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Vobq|Rd/%  
《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》 V\l@_%D[(v  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment G!h75G20  
《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》 |f.,fVVV;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment l@-h.tS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qOnGP{   
agreement for a settlement 授产协议 JZ&_1~Z=  
agreement for assignment 转让协议 |>.</68Z  
agreement for sale 售卖协议；买卖协议 Tf?`_jL  
agreement for sale and purchase 买卖协议 <td]k%*+  
agreement for the payment of interest 支付利息协议 <$otBC/%  
agreement for the repayment of money 还款协议 25@@-2h @  
agreement of reinsurance 再保险协议 Bvh{|tP4  
Agricultural Bank of China 中国农业银行 n1:q:qMR1  
air passenger departure tax 飞机乘客离境税 KDH<T4#x  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 PrA(==FX/  
airport tax 机场税 ;y50t$0  
alcohol duty 酒精税 NSH4 @x  
alienation 让与；让渡；转让 !]RSG^%s{  
alimony 生活费；赡养费 s{j A!T}  
All Ordinaries Index [AOI] 所有普通股指数 Fop +xR,Z  
all risks 全险；综合险 P|]r*1^5  
All Sales Record for Stock Market 《股票市场成交报告》 bX`Gv+  
Allied Capital Resources Limited 新联财务有限公司 Uqy/~n-v<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 XD't)B(q  
allocation letter 拨款信件 i" )_Xb_1  
allocation of fund 分配款项；预留款项 PL3hrI 5  
allocation of profit 利润分配；溢利分配 U~;tk@  
allocation warrant 拨款令 bSz7?NAp  
allotment 分配；配股 ?(z"Ub]  
allotment notice 股份配售通知；配股通知 p8?v o?^  
allotment of shares 股份分配 P8ZmrtQm  
allowable 可获宽免；免税的 N-Z=p)]  
allowable business loss 可扣除的营业亏损 RVLVY:h|F  
allowable expenses 可扣税的支出 !6@'H4cb=  
allowance 免税额；津贴；备抵；准备金 |r36iUHZS  
allowance for debts 债项的免税额 Jmi,;Af'/  
allowance for depreciation by wear and tear 耗损折旧免税额 D|Wlq~IpQ  
allowance for funeral expenses 殡殓费的免税额 Xtz:^tg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `|nCnT'  
allowance for repairs and outgoings 修葺及支出方面的免税额 %'Q2c'r  
allowance to debtor 给债务人的津贴 Pnm$g;`P  
alteration of capital 资本更改 IF\ @uo`  
alternate trustee 候补受托人 7]ysvSM  
amalgamation 合并 Y$]zba  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jlFlhj:/I  
ambit of charges 征税范围；收费范围 Hbd>sS  
amended valuation 经修订的估值 & d2`{H  
American Commodities Exchange 美国商品交易所 hqmE]hwc  
American Express Bank Limited 美国运通银行 zB~<@  
American Stock Exchange 美国证券交易所 a#;;0R $  
amortization 摊销 9OW8/H&!  
amount due from banks 存放银行同业的款项 y_=y%  
amount due from banks abroad 存放海外银行同业的款项 K,,) FM  
amount due from holding companies 控股公司欠款 3}F>t{FDk  
amount due from local banks 存放本港银行同业的款项 p'1/J:EnV  
amount due to banks 银行同业的存款 tqCkqmyC  
amount due to banks abroad 海外银行同业的存款 UeLO`Ug0;  
amount due to holding companies 控股公司存款 q!@!eC[b  
amount due to local banks 本港银行同业的存款 %Uz\P|6PO  
amount due to outport banks 外埠银行同业的存款 yb?Pyq.D  
amount for note issue 发行纸币的款额 3?I!  
amount of bond 担保契据的款额 'xGhMgR;  
amount of consideration 代价款额 \y]K]iv  
amount of contribution 供款数额 :Ev gUA\4  
amount of indebtedness 负债款额 ipbhjK$  
amount of principal of the loan 贷款本金额 }&e HU  
amount of rates chargeable 应征差饷数额 L\:m)g,F.  
amount of share capital 股本额 V<jj'dZfW  
amount of sums assured 承保款额 fs&$?mHL){  
amount of variation 变动幅度 x5BS|3W$a  
amount of vote 拨款数额 3mo4;F,h9  
amount payable 应付款额 )
`f-qTe  
amount receivable 应收款额 j2UQQFh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kaB|+U9^  
analysis 分析 ]0ErT9  
ancillary risk 附属风险 ]h(Iun  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?{J1Uw<  
annual accounting date 年结日期 rxu_Ssd@"  
annual allowance 每年免税额；年积金；年度津贴；年津 c]aU}[s1  
annual balance 年度余额 a
bR<( H12  
annual disposable income 每年可动用收入 pF-_yyQ  
annual estimates 周年预算 4=Ru{ewRV  
annual fee 年费 fJc(  
annual general meeting 周年大会 az0=jou<Zl  
annual growth rate 年增率；每年增长率 RBn/7  
annual long-term supplement 长期个案每年补助金 0't)-Pj+,  
annual pensionable emolument 可供计算退休金的年薪 `y.4FA4"8  
annual report 年报 M?"4{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _uMG?Sbx  
annual return 周年报表；周年申报表；每年报税表格 WX?nq'nr  
Annual Return Rules 《周年报表规则》 6dr
'nP  
annual review of consumer prices 每年消费物价回顾 if|5v^/  
annual roll-forward basis 逐年延展方式 y 2> 93m  
annual salary 年薪 -@"3`uv"  
annual statement 年度报表；年度决算表
jc9C|r  
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 E489
2B:`  
annuitant 年金受益人 jsE8=zZs  
annuity 年金 `mz}D76~#  
annuity contract 年金合约 {]]%0!n\  
annuity on human life 人寿年金 Yu_*P-Ja6  
antecedent debt 先前的债项 v9:J 55x  
ante-dated cheque 倒填日期支票 MLHCBRi  
anticipated expenditure 预期开支 ;QXg*GNAv$  
anticipated net profit 预期纯利 IeYNTk&<  
anticipated revenue 预期收入 s_NY#MPz[  
anti-inflation measure 反通货膨胀措施 hHJvLs>^  
anti-inflationary stance 反通货膨胀立场 n~ad#iN  
apparent deficit 表面赤字 n!/0yR2S  
apparent financial solvency 表面偿债能力 HZRFE[ 9nb  
apparent partner 表面合伙人 qr%N/7  
application for personal assessment 个人入息课税申请书 oLKliA=q  
application of fund 资金应用 D r(0w{5  
application to release as liquidator and to destruct the books of accounts and documents Wn@oG@}~  
申请免除清盘人职务及毁灭帐簿与文件 ~O\A 0e  
appointed actuary 委任精算师 $\J5l$tU  
appointed auditor 委任核数师；委任审计师 -#f.}H'  
appointed trustee 委任的受托人 /e>%yq<9B  
appointer 委任人 g@>llve{  
apportioned pro rata 按比例分摊 k
+ t(u]  
apportionment 分配；分摊 kiM:(=5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1cOR?=G~  
apportionment formula 分摊方程式 INbV6jZL  
apportionment of estate duty 遗产税的分摊 i6_}  
appraisal 估价；评估 y7F |v8bq  
appreciable growth 可观增长 SzMh  
appreciable impact 显着影响 UVD D)  
appreciable increase 可观增长 yR>
P  
appreciation 增值；升值 =|E "  
appreciation against other currencies 相对其他货币升值 5HOl~E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ; oa+Z:;f  
appreciation tax 增值税 X|{Tljn  
appropriation 拨款；拨用；拨付 88_ef7w  
appropriation account 拨款帐目 hc q&`Gun  
Appropriation Bill 拨款法案 [oU\l+t  
appropriation-in-aid system 补助拨款办法 bfz7t!A)A  
approved assets 核准资产 B=d<L^  
approved basket stock 认可一篮子证券 SDC|>e9i  
approved budget 核准预算 K-k!':K:  
approved charitable donation 认可慈善捐款 _ZhQY,  
approved charitable institution 认可慈善机构 9{;L7`<  
approved currency 核准货币；认可货币 bp9R
F d{  
approved estimates 核准预算 3!p`5hJd  
approved estimates of expenditure 核准开支预算 o664b$5nsI  
approved overseas insurer 核准海外保险人 >M2~p&Si  
approved overseas trust company 核准海外信托公司 jXA/G%:[  
approved pooled investment fund 核准汇集投资基金 \bdKLcKI,  
approved provident fund scheme 认可公积金计划 0R)x"4Ww  
approved provision 核准拨款 LMoZI0)x  
approved redeemable share 核准可赎回股份 F@Sk=l(  
approved regional stock 认可地区性证券 j<(E%KN3  
approved retirement scheme 认可退休金计划 9k;,WU(K<  
approved subordinated loan 核准附属贷款 O`y3H lc  
arbitrage 套戥；套汇；套利 s*
Qyd{"z  
arbitrageur 套戥者；套汇者 >} 2C,8N  
arbitrary amount 临时款项 Vpg>K #w  
arrangement 措施；安排；协定 5oG~Fc  
arrears 欠款 $}su'EIo  
arrears of pay 欠付薪酬 /.e7#-+?  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?P+Uv  
articles of association 组织章程；组织细则；组织章程细则 W_M#Gi/AL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `r SOt*<  
ascertainment of profit 确定利润 >)M1X?HI5  
"Asia Clear" “亚洲结算系统” v1{j1~Z
R  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P{A})t7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 JY CMW!~  
Asian Development Fund [ADF] 亚洲发展基金 L-`V^{R]  
Asian dollar bond 亚洲美元债券 4ekwmw(ox  
Asian dollar market 亚洲美元市场 ![B|Nxq}@  
Asian dollar rate 亚洲美元利率 ^(:~8 h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [voZ=+/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Q$5t~*$`  
asked price 沽盘；喊价；索价；卖方报价 23r(4  
assessable income 应评税入息 mce qZv  
assessable loss 应评税亏损 }MOXJb @  
assessable profit 应评税利润 )$TN%hV!  
assessable value 应评税值 "B:FSWM_-  
assessed profit 估定利润 FcM)v"bF&]  
assessed value 经评估价值 lkT :e)w  
assessment 评税；评定；估价；评税单 *xxk70Cb  
assessment number 评税编号；估价编号 @Pcgm"H<  
assessment of additional tax 补加税评税 H]tD~KM<  
assessment of performance 业绩评估；实绩评价 TXi|  
Assessor 评税主任 8D)1ZUx7`  
asset price bubbles 资产价格泡沫 OD~Q|I(j  
asset-backed securities 具资产保证的证券 _3%$E.Q  
assets accretion 资产增值 } +Sp7F1q  
assets and liabilities 资产与负债 &V*MNi,4Z  
assets betterment statement 资产递增表；资产改进表 S'HA]  
assets lending 实物放款；有抵押贷款 .
9x*YS  
assets of the company passing on the death 死者去世时转移的公司资产 %WU=Vy4  
assets pledged as security for liabilities 用作负债抵押的资产 WS[Z[O  
assets portfolio 资产投资组合 L~PiDQr?r  
assets price 资产价格 YT8q0BR]  
assets quality 资产质素 `0ym3}(O  
assets realization 资产变现 3T.V*&  
assets refinancing arrangement 资产再集资安排
GAY?F  
assets securitization 资产证券化 nmiJ2edx  
assets situated outside Hong Kong 在香港以外地方的资产 Ydrh+  
assets stripping 削减资产；拆卖资产 wzy[sB274  
assets value 资产值 T`@brL  
assignee 承让人 _}[WX[Le{  
assignment 转让；转让书；转让契 *e [*  
assignment of interest 权益转让 <6-73LsHcP  
assignment of letters patent and trade mark 专利证书及商标转让 e^N~)Nlj  
assignment of property 物业转让；物业转让书 >8{w0hh;  
assignment right 转让权 +PE-j| D  
assignor 转让人 ]a/d
vj}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 BTwc(oL  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 })] iN"  
associate member 附属会员 <xeB9  
associated body corporate 相联法人团体 pBe1:  
associated company 相联公司；联属公司 ~.x#ic  
associated corporation 相联法团 F_:Wu,dUZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pmBN?<  
公认会计师公会〔英国〕 EoutB Vm  
Association of Futures Exchange Brokers 香港期货经纪协会 =_=%1rI~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
awR !=\  
association of underwriters 承保人组织 M{orw;1Isy  
assumption of control 接管 8!35 K  
assurance 担保；保险；转易；转易书 JZ`u?ZaJ/s  
assurance of interest 权益的转易 &i3SB
[|  
at 19XX price 按一九ＸＸ年价格计算 ??e|ec2%  
at a discount 按赔价计算；按贴水价格计算；打折扣 k(Xs&f `  
at a premium 按溢价计算；按升水价格计算 zf)*W#+  
at call 通知付款；按通知 >k\p%
{P  
at constant market price 按固定市价计算 T\Xf0|y  
at constant price 按固定价格计算 ~6t<`&f  
at cost 按成本计算 Qa/1*Mb  
at current market price 按当时市价计算；按现时市价计算 KsIHJr7-  
at current price 按当时价格计算；按现时价格计算 8Ckd.HKpQ  
at factor cost 按要素成本计算；按生产要素成本计算 #QsJr_=  
at money-of-the-day price 按付款当日价格计算 ^! h3#4  
at or better 按指定或较佳价位〔买卖指令〕 W2-l_{  
at par 按面值计算；平价 eb}XooX  
at sight 见票即付 ncadVheKt  
at the close 按收市盘 OU` !c[O  
at the opening 按开市盘 VTR4uT-  
attestation 见证；见证条款 
8h)7K/!\  
at-the-money option 平价期权 + R6X  
attorney 受权人；受托代表人 ';\norx;  
attornment 新拥有人承认书 aC'6
 
attributable profit 可归属利润 4E=QO!pVv  
attributable share value 可归属股份价值 l#C<bDw  
Auckland Stock Exchange 奥克兰证券交易所 @VHstjos^V  
auction 拍卖 z2Wblh"_  
auctioneer 拍卖商 o1\N)%  
audit 审计；核数 z7BFkZ6+  
Audit Commission 审计署 VDv.N@)7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n|WSnm,W  
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>Psv{  
audit review 帐目审查 2A|mXWG}~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X!6dg.n5  
audited account 审计帐目；经审计的帐目 3%Q<K=jy  
audited annual account 经审计的周年帐目 }vx 46  
audited balance sheet 经审计的资产负债表 f'"PQr^9  
auditor 核数师；核数主任；审计师 GMZ6 dK  
auditor's certificate 核数师证明书；审计师证明书 `K@N\VM  
auditor's report 核数师报告；审计师报告 <]z4;~/&  
Aussie bond 澳元债券 0iC5,  
austerity budget 紧缩预算 Iw?f1]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %L)QTv/  
Australia All Ordinaries Index 澳洲所有普通股票指数 y+$vHnS/jC  
Australian Dollar [AUD] 澳元 HD{u
#~8{  
Australian Options Market 澳大利亚期权市场 mHW%^R=  
Australian Securities Commission 澳洲证券事务监察委员会 +>eX1WoTy  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =n=!s{A:t  
Australian Stock Exchange 澳大利亚证券交易所 U7/ =|Z  
Austrian Schilling [ATS] 奥地利先令 0H%zkJ>Q  
authentication 认证；鉴证 K5bR7f:  
authority to purchase 委托购买证；委购书 pHoxw|'Y  
authorization 认可；核准；授权；授权书 '-~J.8-</  
authorization by direction 指示授权 Nk%$;
Si  
authorization by instruction 指令授权 xh<{
lZ)KJ  
authorization by warrant 令状授权 (7,Q4T  
authorization of unit trust 单位信托的认可 Q$:,N=%  
authorized agent 指定代理人 KCbOO8cQS  
authorized capital 法定资本 `tT7&*Os  
authorized clerk 出市员 F#Pn]  
authorized dealer 认可交易商  h)W#  
authorized financial institution 认可财务机构 l| \ -d  
authorized fund 认可基金 *j<#5=l  
authorized fund house 获授权的基金公司；认可基金公司 Xg
USJ*  
authorized institution 认可机构 2|1CGHj\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ow`F 
7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZF#lh]  
authorized insurer 获授权保险人；获认可承保人 A=ez,87  
authorized investment 特准投资项目 UWqX}T[^  
authorized person 获授权人 dci,[TEGu  
authorized representative 获授权代表 Z3Ww@&bU  
authorized share capital 法定股本 I:al
[V2g  
automated quotation system 自动报价系统 D'D IC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] FW3E UC)P  
自动交易系统〔香港期货交易所有限公司〕 Hi\z-P-  
automatic adjustment mechanism 自动调整机制 'tQp&pj  
automatic adjustment system 自动调整系统 HpeU'0u0VK  
Automatic Clearing House 自动票据交换所 vz:VegS  
automatic exchange rates accumulation system 自动化汇率累集系统 BlT)hG(M>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]<%NX $9\  
automatic teller machine [ATM] 自动柜员机 A'u]z\&%c  
autopay 自动转帐 [z_ztK1  
available assets 可用资产 I+^iOa  
available fiscal reserve 现存财政储备 wJgH15oB  
available profit 可用利润 DV({! [EP  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _x$Eq: i  
average 平均；平均数；海损 3:sx%Ci/2  
average basic salary 平均基本薪金 PF)s>  
average consumer expenditure 平均消费开支；一般消费开支 eAQ-r\h'2  
average cost 平均成本 |Zo36@s  
average cost of land production 增辟土地平均成本 h y\iot  
average daily turnover 平均每日成交额 X*Q<REDB  
average daily wage rate 平均每日工资率 ycIcM~<4  
average expenditure pattern 平均开支模式 '['x'G50  
average growth rate 平均增长率 ?d3<GhzlR3  
average net fixed assets 固定资产平均净值 i_!$bk<yo  
average of relatives 相对价格平均数 Nd;pkssd  
average price 平均价格 AS4oz:B  
average propensity to consume 平均消费倾向；一般消费倾向 80gOh:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 < jX5}@`z  
average rate 平均率  ,HNk<W  
average revenue 平均收入；平均收益 "-IF_Hid  
average stock 平均库存；平均存货 i\4YT r,  
average yearly rent 平均年租 AOqL&z
 
avoidance of double taxation 避免双重课税 qckRX+P`  
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 ^>fr+3a"P  
@c>MROlrlF  
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