一些有用的会计术语(也不知道发的地方对不对)A

A: ?zk#}Ex1  
A share Ａ股；甲类股份 969Y[XQ  
abatement of tax 减税；减扣免税额 7oy}
<9  
ABN AMRO Bank N.V. 荷兰银行 7:C_{\(  
above-the-line expenditure 线上项目支出；经常预算支出 6 l,8ev  
above-the-line receipt 线上项目收入；经常预算收入 -I0J-~#  
ABSA Asia Limited 南非联合亚洲有限公司 JG
HQzC  
absolute change 绝对数值变更 Ndz'^c  
absolute expenditure 实际开支 saa3BuV 6  
absolute guideline figure 绝对准则数字 5:yRFzhqd  
absolute interest 绝对权益 #c%FpR4  
absolute order of discharge 绝对破产解除令 v ^R:XdH  
absolute profit margin 绝对利润幅度 "@^^niSFl  
absolute value 实值；绝对值 Ga]\~31NE  
absolutely vested interest 绝对既得权益 f2LiCe.?  
absorbed cost 已吸收成本；已分摊成本 koojF|H>  
absorption 吸收；分摊；合并 +RBX2$kB  
absorption rate 吸收率；摊配率；分摊率 ;Yve m  
ACB Finance Limited 亚洲商业财务有限公司 +HT?>k  
acceptable form of reciprocity 合理的互惠条件 H$ZLtPv5  
acceptable rate 适当利率；适当汇率 91#rP|88;  
acceptance agreement 承兑协议 ;5p;i8m  
acceptance for honour 参加承兑 wJc`^gj  
acceptor 承兑人；接受人；受票人 Y"Ut  
acceptor for honour 参加承兑人 oQiRjDLx  
accident insurance 意外保险 &cp
`? k  
Accident Insurance Association of Hong Kong 香港意外保险公会 J#?`l,  
accident insurance scheme 意外保险计划 *'cyFu$  
accident year basis 意外年度基准 jwL\|B oE  
accommodation 通融；贷款 E[ttamU  
accommodation bill 通融票据；空头票据 HO_!/4hrU  
accommodation party 汇票代发人 egmNX't6f5  
account balance 帐户余额；帐户结余 yZV Y3<]  
account book 帐簿 r"|UgCc  
account collected in advance 预收款项 5AbY 59  
account current book 往来帐簿 XiMd|D  
account of after-acquired property 事后取得的财产报告 Q?2GwN  
account of defaulter 拖欠帐目 Nu;?})tF  
account payable 应付帐款 $
%6.lQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3;JF5e\?x  
account receivable 应收帐款 .TM. v5B  
account receivable report 应收帐款报表 2Krh&  
account statement 结单；帐单；会计财务报表 SE$~
Wbj?  
account title 帐户名称；会计科目 /.WIED}>  
accountant's report 会计师报告 az1#:Go  
Accountant's Report Rules 会计师报告规则 K(,MtY*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _Ie?{5$ng`  
Accounting Arrangements 《会计安排》 qi*Dd[OG  
accounting basis 会计基础 &n'@L9v81  
accounting by Official Receiver 破产管理署署长呈交的帐目 IhHKRb[  
Accounting Circular 《会计通告》 6DG%pF,  
accounting class 会计类别 "Q`Le{  
accounting date 记帐日期；会计结算日期 Ay6]vU  
accounting for money 款项核算 {.])'~[U  
Accounting Officer 会计主任 D(WdI  
accounting period 会计报告期；会计期 9~J#> C0}  
accounting policy 会计政策；会计方针 J9/EJ'My  
accounting practice 会计惯例 - -\eYVh[  
accounting principle 会计准则 qjsEyro$-  
accounting record 会计记录 " ?Ux\)*  
accounting report 会计报告 ti^=aB   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H0f]Swh0a  
Accounting Society of China 中国会计学会 tM|/OJ7  
accounting statement 会计报表 t)5.m}  
accounting system 会计制度；会计系统 if?X^j0  
accounting transaction 会计事项；帐务交易 e>m+@4*sn  
accounting treatment 会计处理 t$3B#=  
accounting year 会计年度 wBJ|%mc3TA  
accretion 增值；添加 R"yxpw  
accrual 应计项目；应累算数目 ;$67GK  
accrual basis 应计制；权责发生制 AqAL)`#K  
accrual basis accounting 应计制会计；权责发生制会计 h0 Xc=nj  
accrue 应累算；应计 ? q_%  
accrued benefit 应累算利益 A%cJ5dF8~  
accrued charges 应计费用 UX'q64F!  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?_B'#,tI  
accrued expenses 应累算费用  Q@!XVQx4  
accrued interest payable 应付利息；应计未付利息 dT{GB!jz  
accrued interest receivable 应收利息；应计未收利息 1k]L,CX  
accrued right 累算权益 ~d3|zlh  
accruing profit 应累算的利润 q|}O-A*wa  
accumulated fiscal reserve 累积财政储备 {oS/Xa  
accumulated profit 累积利润；滚存溢利 5,pEJ>dDD3  
accumulated reserve 累积储备 82 dmlPwJC  
accumulation of surplus income 累积收益盈余 Ng2Z7k  
acquired assets 既得资产 ?OPuv5!pI  
acquisition 收购；购置；取得 CTe!jMZ=  
acquisition cost 购置成本 dO
K]Su  
acquisition expenses 购置费用 +s6v!({Z  
acquisition of 100% interest 收购全部股权 b%KcS&-6  
acquisition of control 取得控制权 M~h.MPI  
acquisition of fixed assets 购置固定资产 CED[\n  
acquisition of shell “买壳” Z&4L///  
acquisition price 收购价 ]a`"O  
act of God 天灾 (! 8y~n1  
acting partner 执事合伙人 8;"9A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6b%IPbb  
active partner 积极参与的合伙人 %Eugy  
active trading 交投活跃 &'`ki0Xh;  
actual circulation 实际流通 4\ |/S@.  
actual cost 实际成本 YS@TQ?  
actual expenditure 实际开支；实际支出 ;W|GUmADf  
actual income 实际入息；实际收入；实际收益 R! n7g8I%  
actual market 现货市场 89j:YfA=v  
actual price 现货价；实际价格 Q3Z?Z;2aR  
actual profit 实际利润 N]14~r=  
actual quotation 实盘；实际价位；实际报价 ,c0t#KgQ.  
actual year basis 按实际年度计算 E3(o}O  
actuals 实货 D+jE{v'  
actuarial investigation 精算调查 S_nAO\h  
actuarial principle 精算原则 JIjo^zOXsc  
actuarial report 精算师报告 ?~IdPSY  
Actuarial Society of Hong Kong 香港精算学会 cv1PiIl  
actuarial valuation 精算师估值 ,)N/2M\B-  
actuary 精算师 itE/QB  
ad referendum agreement 暂定协议；有待覆核的协定 W]Nc6B*gI  
ad valorem duty 从价税；按值征税 Z4:^#98c.  
ad valorem duty system 从价税制 7=NKbv]  
ad valorem fee 从价费 )#GF:.B  
ad valorem tariff 从价关税 &*E! %57  
additional allowance 额外免税额 Tm9sQ7Oj(  
additional amount for unexpired risk 未过期风险的额外款额 ?`xm_udc  
additional assessable profit 补加应评税利润 zk!7TUZ">w  
additional assessment 补加评税 %"=GQ3u[  
additional commitment 额外承担 o~W,VhCP
 
additional commitment vote 额外承担拨款 GY %$7
  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @4Zkkj
c4b  
additional dependent parent allowance 供养父母额外免税额 Pd& Npp3  
additional provision 额外拨款 R^=v&c{@  
additional stamp duty 附加印花税 ay||yn:  
additional tax 补加税罚款；补加税款 hrO9_B|#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {LVA_7@  
adjudged bankrupt 被裁定破产 BJ\81 R  
adjudicated bankrupt 裁定破产人 WMW=RgiW\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 '/9q7?[E!  
adjudication of bankruptcy 裁定破产；宣告破产 ;;m;f^]}  
adjudication of insolvency 裁定无力偿还债务 DSWmQQ  
adjusted actual 经调整的实数；调整后的实数 ?Ok&,\F@E  
adjusted current assets 经调整的流动资产；调整后的流动资产 {-MjsBR  
adjusted figure 经调整的数字；调整后的数额 fFoZ!H  
adjusted liabilities 经调整的负债；调整后的负债 `KE]RTq  
adjusted loss 经调整的亏损；调整后的亏损 )Z|G6H`c3  
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 n(|n=P:o  
adjusted profit 经调整的利润；调整后的利润 ZR-64G=L,  
adjusted surplus 经调整的盈余额；调整后的盈余额 UCkV;//.  
adjusted value 经调整的价值；调整后的价值 \{!,a  
adjustment 调整；修订；理算〔保险〕 KK5_;<  
adjustment centre 调剂中心 -"{g kjuv  
adjustment lag 调整过程的时间差距；调整时差 ,%BDBZ  
adjustment mechanism 调整机制 ]T&d_~l   
adjustment of loss 亏损调整 R/Z7}QW  
adjustment process 调整过程；调整程序 -j2y#aP  
adjustment range 调整幅度 Ml;` *;  
administered exchange rate 受管制汇率 ?=^\kXc[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 q9PjQ%  
administration expenses 行政费用 l!KPgRw  
administration fee 手续费；行政费 kj.9\  
administration in bankruptcy 破产管理 ?FUK_]  
administration order 遗产管理令 +]zRn  
administrator 管理人；遗产管理人 6`G8UDK>F  
administrator of the estate 遗产管理人 XN>bv|*q  
admission of debt 债项承认书 wf1p/bpf  
admission of proof 接纳债权证明 >@ xe-0z  
advance 放贷款项；垫付款项；预支款项；预付款项 .p*?g;  
advance account 暂支帐目；预付款帐户 <3/_'/C  
advance compensation 预付补偿金 GD'Z"rhI  
advance from shareholder 股东垫款 ~t/i0pKq.  
advance pending reimbursement 预支以待日后付还 M#-E  
advanced economy 先进经济体系 l(-"rE  
advancement 预付；预付财产 c`UFNNm=  
advances warrant 垫款令 5W&L cBB  
advancing 贷出 6$f\#TR  
adverse balance 逆差 80T2EN:$  
adverse exchange 逆汇 lUA-ug! ^  
advertisement addressed to shareholders 在报章刊登的致股东通告 Bd)Cijr  
advice for collection 托收通知书 <%`Rku  
advice of drawing 提款通知书；汇票通知书 ,nCvA%B!  
advice of payment 付款通知 [~
RO9=;L  
Advisory Committee [Securities and Futures Commission] ^W9O_5\g4a  
谘询委员会〔证券及期货事务监察委员会〕 C^;8M
'8z0  
Advisory Committee on Diversification 经济多元化谘询委员会 JZ*.;}"
 
affidavit 誓章；遗产申报誓章 .pdcwd9  
affidavit of no receipt 述明无收款的誓章 {&^PDa|nD  
affiliate 联号；联营公司；附属公司 z*q+5p@~  
affiliated company 附属公司；联号；联营公司 O"df5x9@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 'Ha> >2M  
affordability 负担能力 ?*yB&(a:8  
African Development Bank [AfDB] 非洲开发银行 N
P.i,H  
after-acquired property 事后取得的财产 z$}9f*W}B  
after-hours dealing 市后交易 MEJX5qG6m  
after-tax profit 税后盈利；税后利润；税后溢利 zxIP-QaA  
agency agreement 代理协议 Lj#xZ!mQS  
agency expenses 代理机构的开支 rFkZ'rp74b  
agency fee 代理费 rIYO(}Fl  
Agency Law 《代理法》 }{=}^c"t'  
agent 代理人；承销人 [hpkE lE  
agent of company 公司代理人 s :BW}PM  
agent's fee 代理人费；经纪费 n-],!pL^  
aggregate 总计；总数；总体数字 ?daxb  
aggregate amount 总款额；总额 TF5jTpGq  
aggregate assets and liabilities 总体资产与负债 <y~Ba@1u  
aggregate at constant price 按固定价格计算的总体数字 d=8.cQL:E  
aggregate demand 总需求  :TR:tf  
aggregate gross position 总持仓量  qsXkm4  
aggregate limit 总限额 <_Z.fdUA  
aggregate of salaries tax 合计薪俸税 ={ -kQq  
aggregate performance 总体表现；总体业绩 44B D2`nF  
aggregate supply 总体供应 Fw{#4  
aggregate surplus 总盈余 dT% eq7=  
aggregate total 整体总额 BBGub?(dR  
aggregate value 总值；合计价值 +F60_O `  
aggregated basis 合计基准
.boBb<  
aggregated net chargeable income 合计应课税入息实额 _G@Zn[v  
aggregation 合并计算；合计；总和 8 l)K3;q_  
aggregation of incomes of husband and wife 夫妇入息合并计算 JhwHsx/  
aggregation of property 财产的总和 V_D wHq2  
agio 差价；贴水 DTM(SN8R+n  
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》 Lk@+iHf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i>[xN[U(  
《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!EjIL`#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment VS ;y  
《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》 +!px+*)bW  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o<Mccj  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K@xMPB8in  
agreement for a settlement 授产协议 ~TXu20c  
agreement for assignment 转让协议 rtQ{  
agreement for sale 售卖协议；买卖协议 b?Uk%Z]+v  
agreement for sale and purchase 买卖协议 8-7Ml3G*  
agreement for the payment of interest 支付利息协议 -3~S{)  
agreement for the repayment of money 还款协议 He5y;5  
agreement of reinsurance 再保险协议 LklE,W  
Agricultural Bank of China 中国农业银行 ]v),[]Xs  
air passenger departure tax 飞机乘客离境税 +/eJ#Xw3u8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Y3FFi M[s~  
airport tax 机场税 T}1"  
alcohol duty 酒精税 3`vKEThY)  
alienation 让与；让渡；转让 K@%T5M4j  
alimony 生活费；赡养费 km5gO|V>m  
All Ordinaries Index [AOI] 所有普通股指数 SqRM*Cf=  
all risks 全险；综合险 8v8-5N  
All Sales Record for Stock Market 《股票市场成交报告》 -!qjBK,`X  
Allied Capital Resources Limited 新联财务有限公司 NIQ}+xpC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ZsXw]Wa  
allocation letter 拨款信件 WN%,  
allocation of fund 分配款项；预留款项 ":qHDL3  
allocation of profit 利润分配；溢利分配 <T)0I1S  
allocation warrant 拨款令 E'D16Rhp  
allotment 分配；配股 &{glwVKV  
allotment notice 股份配售通知；配股通知 NB'G{),)Z  
allotment of shares 股份分配 qLb~^'<iD  
allowable 可获宽免；免税的 \b"|p%CL8  
allowable business loss 可扣除的营业亏损 hEZo{0:b"  
allowable expenses 可扣税的支出 !v=/f_6  
allowance 免税额；津贴；备抵；准备金 @&&}J  
allowance for debts 债项的免税额 iHf):J?8 y  
allowance for depreciation by wear and tear 耗损折旧免税额 zjcSn7iu  
allowance for funeral expenses 殡殓费的免税额 f{O-\
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KehM.c^  
allowance for repairs and outgoings 修葺及支出方面的免税额 zDt
C]y'  
allowance to debtor 给债务人的津贴 >R6mI  
alteration of capital 资本更改 I3r")}P  
alternate trustee 候补受托人 t\ z@k9  
amalgamation 合并 pM+9K:^B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cg~1<J?2  
ambit of charges 征税范围；收费范围 H Q[  
amended valuation 经修订的估值 i<>%y*+@  
American Commodities Exchange 美国商品交易所 >eo[)Y  
American Express Bank Limited 美国运通银行 ||TZ[l  
American Stock Exchange 美国证券交易所 ):Z#!O<  
amortization 摊销 oMLs22Do?  
amount due from banks 存放银行同业的款项 p^q/u  
amount due from banks abroad 存放海外银行同业的款项 +cYDz#3%  
amount due from holding companies 控股公司欠款 V4}jv7>A  
amount due from local banks 存放本港银行同业的款项 2ib,33 Z  
amount due to banks 银行同业的存款 &s}sA+w  
amount due to banks abroad 海外银行同业的存款 WHOy\j},V  
amount due to holding companies 控股公司存款 i%<NKE;v7m  
amount due to local banks 本港银行同业的存款 0QPY+6  
amount due to outport banks 外埠银行同业的存款 `+vQ5l$;L  
amount for note issue 发行纸币的款额 2vG X\W%3  
amount of bond 担保契据的款额 fibudkg'>  
amount of consideration 代价款额 ^q/$a2<4  
amount of contribution 供款数额 Bfo#N31F}  
amount of indebtedness 负债款额 Whp`\E<<  
amount of principal of the loan 贷款本金额 jck(cc=R  
amount of rates chargeable 应征差饷数额 {g`!2"  
amount of share capital 股本额 +]-'{%-zK  
amount of sums assured 承保款额 3]lq#p:  
amount of variation 变动幅度 m{U
h{G$  
amount of vote 拨款数额 :*[mvF  
amount payable 应付款额 Hhk`yX c_  
amount receivable 应收款额 LY)Wwl*wc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M[O22wFs  
analysis 分析 fr04n
l  
ancillary risk 附属风险 {` bX*]  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,?qJAV~>  
annual accounting date 年结日期 [Y.JC'F#  
annual allowance 每年免税额；年积金；年度津贴；年津 B=^M& {  
annual balance 年度余额 AX6:*aZB  
annual disposable income 每年可动用收入 eY?OUS  
annual estimates 周年预算 Q<MxbHk9  
annual fee 年费 hJ[keaO  
annual general meeting 周年大会 ht6}v<x.eA  
annual growth rate 年增率；每年增长率 5W|wDy  
annual long-term supplement 长期个案每年补助金 3*j1v:x`  
annual pensionable emolument 可供计算退休金的年薪 :(/1,]bF  
annual report 年报 aQY.96yo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >c Tt2v  
annual return 周年报表；周年申报表；每年报税表格 [N%InsA9k  
Annual Return Rules 《周年报表规则》 4Wa$>v
z  
annual review of consumer prices 每年消费物价回顾 ~Eik&5 z  
annual roll-forward basis 逐年延展方式 tBZ?UAe;  
annual salary 年薪 lFIaC}  
annual statement 年度报表；年度决算表 =HIKn6C<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lB/^  
annuitant 年金受益人 ;*F
Y+jM  
annuity 年金 |9$C%@8  
annuity contract 年金合约 -"2 t^Q  
annuity on human life 人寿年金 %
" mki>  
antecedent debt 先前的债项 lWJYT<kt  
ante-dated cheque 倒填日期支票 x30|0EHYl[  
anticipated expenditure 预期开支 A0;{$/  
anticipated net profit 预期纯利 fU%Ys9:wU  
anticipated revenue 预期收入 };"_Ku4#-  
anti-inflation measure 反通货膨胀措施 QZ7W:%r(4  
anti-inflationary stance 反通货膨胀立场 Xa;wx3]t  
apparent deficit 表面赤字 "7Kw]8mRR  
apparent financial solvency 表面偿债能力 &"T7KXx  
apparent partner 表面合伙人 IIXA)b!  
application for personal assessment 个人入息课税申请书 &,Loqr  
application of fund 资金应用 [J eq ?X9  
application to release as liquidator and to destruct the books of accounts and documents 5S&Qj7kr  
申请免除清盘人职务及毁灭帐簿与文件 !nsr( 7X2  
appointed actuary 委任精算师 32anmVnf  
appointed auditor 委任核数师；委任审计师 P92pQ_W  
appointed trustee 委任的受托人 ('BB9#\t  
appointer 委任人 ]w]BKpU=  
apportioned pro rata 按比例分摊 F2Ny=H&G  
apportionment 分配；分摊 ds+2z=!!e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _(io8zqe{j  
apportionment formula 分摊方程式 |pMP-  
apportionment of estate duty 遗产税的分摊 glM42s  
appraisal 估价；评估 S;8=+I,  
appreciable growth 可观增长 <~v4BiQ3l^  
appreciable impact 显着影响 6MU;9|&  
appreciable increase 可观增长 +:70vZc:V@  
appreciation 增值；升值 A>S7Ap4z>  
appreciation against other currencies 相对其他货币升值 7oUo[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rw[!J
q  
appreciation tax 增值税 8(q8}s$>  
appropriation 拨款；拨用；拨付 48J{Y3F  
appropriation account 拨款帐目 Zg4wd/y?  
Appropriation Bill 拨款法案 4
z~;4  
appropriation-in-aid system 补助拨款办法 [rAi9LSO"  
approved assets 核准资产 XknNb{. r  
approved basket stock 认可一篮子证券 S}0-2T[  
approved budget 核准预算 }lJ|nl`
c  
approved charitable donation 认可慈善捐款 eDNY|}$}v  
approved charitable institution 认可慈善机构 HJ"sK5Q  
approved currency 核准货币；认可货币 D(TfW   
approved estimates 核准预算 AOL=;z9c#  
approved estimates of expenditure 核准开支预算 PV=sqLM~  
approved overseas insurer 核准海外保险人 &n83>Q  
approved overseas trust company 核准海外信托公司 RCK*?\m5  
approved pooled investment fund 核准汇集投资基金 Y}yh6r;i  
approved provident fund scheme 认可公积金计划 4-'0# a  
approved provision 核准拨款 3qNuv];2  
approved redeemable share 核准可赎回股份 R&P^rrC@B5  
approved regional stock 认可地区性证券 ?aTC+\=  
approved retirement scheme 认可退休金计划 CJ)u#PmkJ  
approved subordinated loan 核准附属贷款 *?Wr^T  
arbitrage 套戥；套汇；套利 +mKII>{  
arbitrageur 套戥者；套汇者 ;r]! qv:  
arbitrary amount 临时款项 69uDc  
arrangement 措施；安排；协定 /Q#eP m  
arrears 欠款 aGE} EK}  
arrears of pay 欠付薪酬 7+[L6q/K  
arrears of revenue 逾期未收税款；逾期未收的帐项 YLSDJ$K6  
articles of association 组织章程；组织细则；组织章程细则 ?=kH}'igq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 juM~X5b  
ascertainment of profit 确定利润 P^lRJB<$Q  
"Asia Clear" “亚洲结算系统” S4(?=,^-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 tI9p2!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~G^+.
>j  
Asian Development Fund [ADF] 亚洲发展基金 D`B*+  
Asian dollar bond 亚洲美元债券 !l.^]|  
Asian dollar market 亚洲美元市场 Ln\Gv/)  
Asian dollar rate 亚洲美元利率 i#4E*B_-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2#UVpgX?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q_>=| b  
asked price 沽盘；喊价；索价；卖方报价 B4m34)EOE  
assessable income 应评税入息 =PjdL32  
assessable loss 应评税亏损 >%t5j?p  
assessable profit 应评税利润 i8R2Y9Q*O  
assessable value 应评税值 lqAv  
assessed profit 估定利润 Nlc3S+$`z  
assessed value 经评估价值 NcSi%]  
assessment 评税；评定；估价；评税单 .)FFl  
assessment number 评税编号；估价编号 "Nq5FcS9  
assessment of additional tax 补加税评税 vsI|HxpyC,  
assessment of performance 业绩评估；实绩评价 4Xn-L&0z  
Assessor 评税主任 oVfRp.a  
asset price bubbles 资产价格泡沫 EWVn*xl?  
asset-backed securities 具资产保证的证券 O4a~(*f  
assets accretion 资产增值 a][Tb0Ox  
assets and liabilities 资产与负债 6-{wo)p  
assets betterment statement 资产递增表；资产改进表 hrfSe$8  
assets lending 实物放款；有抵押贷款 HXqG;Fds(  
assets of the company passing on the death 死者去世时转移的公司资产 YB]^Y^"e  
assets pledged as security for liabilities 用作负债抵押的资产 v?DA>  
assets portfolio 资产投资组合 10_@'N  
assets price 资产价格 2)q$HUIX  
assets quality 资产质素 nqcD#HUv  
assets realization 资产变现 = o1&.v2j  
assets refinancing arrangement 资产再集资安排 86Xf6Ea  
assets securitization 资产证券化 }\ya6Gi8  
assets situated outside Hong Kong 在香港以外地方的资产 0qN?4h)7  
assets stripping 削减资产；拆卖资产 x$b
Cbg  
assets value 资产值 6a{b%e`  
assignee 承让人 ;|Rrtf9  
assignment 转让；转让书；转让契 
oi^pU  
assignment of interest 权益转让 :C#(yp  
assignment of letters patent and trade mark 专利证书及商标转让 *{e,< DV  
assignment of property 物业转让；物业转让书 gvxOo#8]  
assignment right 转让权 l9NE
T  
assignor 转让人 o{K#LP  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 O-<nLB!Wf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `g(r.`t^  
associate member 附属会员 F8*P/<P1cK  
associated body corporate 相联法人团体 W -5wjc  
associated company 相联公司；联属公司 mS-{AK  
associated corporation 相联法团 <%LN3T  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] FS6ZPjG)  
公认会计师公会〔英国〕 7{u1ynt  
Association of Futures Exchange Brokers 香港期货经纪协会 G:|=d0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8lT2qqlr  
association of underwriters 承保人组织 :x_;-  
assumption of control 接管 Z<[f81hE&  
assurance 担保；保险；转易；转易书 !}&f2!?.W  
assurance of interest 权益的转易 .RWKZB  
at 19XX price 按一九ＸＸ年价格计算 E&2mFg  
at a discount 按赔价计算；按贴水价格计算；打折扣 Cn8w})B  
at a premium 按溢价计算；按升水价格计算 jb!15Vlt"  
at call 通知付款；按通知 os`#:Ao5  
at constant market price 按固定市价计算 X&bnyo P  
at constant price 按固定价格计算 L t.Vo  
at cost 按成本计算 xw83dQ]}^  
at current market price 按当时市价计算；按现时市价计算 Kd^,NAg  
at current price 按当时价格计算；按现时价格计算 4.i< `'  
at factor cost 按要素成本计算；按生产要素成本计算 WH0$v#8`v  
at money-of-the-day price 按付款当日价格计算 A>Oi9%OY:  
at or better 按指定或较佳价位〔买卖指令〕 ;{Su:Ixg  
at par 按面值计算；平价 dW2Lvnh!>/  
at sight 见票即付 dIRSgJ`  
at the close 按收市盘 m<e-XT  
at the opening 按开市盘 ^-pHhh|g  
attestation 见证；见证条款 "_36WX  
at-the-money option 平价期权 W .bJ.hO*  
attorney 受权人；受托代表人 5R"(4a P  
attornment 新拥有人承认书 kX:d?*{KB  
attributable profit 可归属利润 ugMfpT)  
attributable share value 可归属股份价值 G' a{;3  
Auckland Stock Exchange 奥克兰证券交易所 tGh!5EZ6`  
auction 拍卖 HCVMqG!  
auctioneer 拍卖商 BJI"DrF  
audit 审计；核数 5oR/Q|^  
Audit Commission 审计署 hS7o=G[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -PH!U Hg  
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〕 2ID]it\5  
audit review 帐目审查 Oxhc!9F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dQH9NsV7g  
audited account 审计帐目；经审计的帐目 P[bj{lo  
audited annual account 经审计的周年帐目 XCU>b[Cj,  
audited balance sheet 经审计的资产负债表 (cEjC`]  
auditor 核数师；核数主任；审计师 QGQ}I  
auditor's certificate 核数师证明书；审计师证明书 ;chz};zY  
auditor's report 核数师报告；审计师报告 6. 6g9  
Aussie bond 澳元债券 p:8&&v~I  
austerity budget 紧缩预算 $ -n?q w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Wk&g!FR  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ct,|g =(  
Australian Dollar [AUD] 澳元 u'Ua ++a\  
Australian Options Market 澳大利亚期权市场 &KZr`"cT#  
Australian Securities Commission 澳洲证券事务监察委员会 s.uV,E*wu  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |oI]  
Australian Stock Exchange 澳大利亚证券交易所 $bT<8:g  
Austrian Schilling [ATS] 奥地利先令 P% ZCACzV  
authentication 认证；鉴证 1{7*0cv$iL  
authority to purchase 委托购买证；委购书 2YL)" w  
authorization 认可；核准；授权；授权书 ;wvhe;!  
authorization by direction 指示授权 d~-Cr-s4  
authorization by instruction 指令授权 VygiR|f-  
authorization by warrant 令状授权 kw Iw=8q~  
authorization of unit trust 单位信托的认可 ?3{:[*  
authorized agent 指定代理人 #:n:3]t  
authorized capital 法定资本 BK16~Wl  
authorized clerk 出市员 wnoL<p  
authorized dealer 认可交易商 @z1Yj"^Pm  
authorized financial institution 认可财务机构 gu~F(Fb'  
authorized fund 认可基金 v*k}{M  
authorized fund house 获授权的基金公司；认可基金公司 }Kc03Ue`%e  
authorized institution 认可机构 mUW4d3tE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nd)bRB  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {[%kn rRJ  
authorized insurer 获授权保险人；获认可承保人 r.T!R6v}  
authorized investment 特准投资项目 hs  m%o\  
authorized person 获授权人 C:WXI;*cr  
authorized representative 获授权代表 +)eI8o0#  
authorized share capital 法定股本 P,/=c(5\}  
automated quotation system 自动报价系统 )FnJLd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y^~Dr|5%  
自动交易系统〔香港期货交易所有限公司〕 K~B@8az  
automatic adjustment mechanism 自动调整机制 }b5If7  
automatic adjustment system 自动调整系统 5D#Mhgun  
Automatic Clearing House 自动票据交换所 O0VbKW0h3  
automatic exchange rates accumulation system 自动化汇率累集系统 @L ,hA v^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -'iV-]<  
automatic teller machine [ATM] 自动柜员机 W%bzA11l  
autopay 自动转帐 +7]]=e<[E  
available assets 可用资产 8qY\T0  
available fiscal reserve 现存财政储备 ;Iu}Q-b*  
available profit 可用利润 sAG#M\A6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 !C$bOhc  
average 平均；平均数；海损 e0ea2 2  
average basic salary 平均基本薪金 dq&N;kk |  
average consumer expenditure 平均消费开支；一般消费开支 .7|kxJq  
average cost 平均成本 oju}0h'1  
average cost of land production 增辟土地平均成本 E0Y>2HOuL  
average daily turnover 平均每日成交额 lS.&>{  
average daily wage rate 平均每日工资率 2#y!(D8  
average expenditure pattern 平均开支模式 k1
5B5
 
average growth rate 平均增长率 Bi'qy]%  
average net fixed assets 固定资产平均净值 ksB-fOv*N  
average of relatives 相对价格平均数 Vk>m/"  
average price 平均价格 `?fY!5BA  
average propensity to consume 平均消费倾向；一般消费倾向 @6N$!Q?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?pF7g$>q  
average rate 平均率 .(7end<  
average revenue 平均收入；平均收益 O~1vX9  
average stock 平均库存；平均存货 B?cn5  
average yearly rent 平均年租 $ MN1:ih  
avoidance of double taxation 避免双重课税 &r)i6{w81  
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 -f+U:/'.>v  
BO3#*J5S\  
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