一些有用的会计术语(也不知道发的地方对不对)A

A: APQq F/  
A share Ａ股；甲类股份 QrZ#<{,J5  
abatement of tax 减税；减扣免税额 g?C;b>4  
ABN AMRO Bank N.V. 荷兰银行 bF)G+IH  
above-the-line expenditure 线上项目支出；经常预算支出 !3ggQG!e  
above-the-line receipt 线上项目收入；经常预算收入 d[ N1zQW  
ABSA Asia Limited 南非联合亚洲有限公司
~%TWF+  
absolute change 绝对数值变更 nla6QlFYn*  
absolute expenditure 实际开支 [}RoZB&I  
absolute guideline figure 绝对准则数字 GK(CuwJe  
absolute interest 绝对权益 <g4}7l8  
absolute order of discharge 绝对破产解除令 .R9Z$Kbq  
absolute profit margin 绝对利润幅度 e|~MJu+1  
absolute value 实值；绝对值 XR5KJl  
absolutely vested interest 绝对既得权益 Xlo7enzY  
absorbed cost 已吸收成本；已分摊成本 wb-yAQ8  
absorption 吸收；分摊；合并 7*/{mK)  
absorption rate 吸收率；摊配率；分摊率 eRauyL"Q+  
ACB Finance Limited 亚洲商业财务有限公司 @NHh-&;w  
acceptable form of reciprocity 合理的互惠条件 <=uYfi3,  
acceptable rate 适当利率；适当汇率 D28`?B9(  
acceptance agreement 承兑协议 8%@|/  
acceptance for honour 参加承兑 OMGggg  
acceptor 承兑人；接受人；受票人 G=dzP}B'WA  
acceptor for honour 参加承兑人 $Y$9]G":  
accident insurance 意外保险 #el27"QP0  
Accident Insurance Association of Hong Kong 香港意外保险公会 Fe+ @;  
accident insurance scheme 意外保险计划 +2tQFV;  
accident year basis 意外年度基准 ==[,;g
x  
accommodation 通融；贷款 ,S)r%[ru^  
accommodation bill 通融票据；空头票据 L74Mz]v  
accommodation party 汇票代发人 _GOSqu!3Y  
account balance 帐户余额；帐户结余 J 3!~e+wn  
account book 帐簿 H'+7z-%G  
account collected in advance 预收款项 {4"V)9o-1>  
account current book 往来帐簿 9g92eKS  
account of after-acquired property 事后取得的财产报告 2wf&jGHs  
account of defaulter 拖欠帐目 2[E wN!IZ  
account payable 应付帐款 <v"o+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !e$gp(4  
account receivable 应收帐款 5J5si<v25  
account receivable report 应收帐款报表 IThd\#=  
account statement 结单；帐单；会计财务报表 . ,7bGY 1$  
account title 帐户名称；会计科目 p!.~hw9  
accountant's report 会计师报告 ~%{2Z_t$  
Accountant's Report Rules 会计师报告规则 PnsBDf%v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Jh[0xb  
Accounting Arrangements 《会计安排》 Onmmcem  
accounting basis 会计基础 Bd>~F7VWs  
accounting by Official Receiver 破产管理署署长呈交的帐目 @Mk`Tl  
Accounting Circular 《会计通告》 >r.]a`  
accounting class 会计类别 YJi%vQ*]  
accounting date 记帐日期；会计结算日期 8h)XULs2  
accounting for money 款项核算 '\Xkvi  
Accounting Officer 会计主任 "S#FI  
accounting period 会计报告期；会计期 ^?z%f_ri  
accounting policy 会计政策；会计方针 8hRcB[F~S  
accounting practice 会计惯例 1MelHW  
accounting principle 会计准则 v=`yfCX-qX  
accounting record 会计记录 x2"iZzQlD  
accounting report 会计报告 LQ0/oYmNc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9&Y@g)+2  
Accounting Society of China 中国会计学会 @Z)|_  
accounting statement 会计报表 \l+v,ELX=  
accounting system 会计制度；会计系统 _03?XUKV  
accounting transaction 会计事项；帐务交易 6&3,fSP  
accounting treatment 会计处理 !,4ag1  
accounting year 会计年度 _Hb;)9y  
accretion 增值；添加 oy+|:[v:Fk  
accrual 应计项目；应累算数目 +2uSMr  
accrual basis 应计制；权责发生制 qA*~B'  
accrual basis accounting 应计制会计；权责发生制会计 F_-Lu]*  
accrue 应累算；应计 j!;LN)s@?  
accrued benefit 应累算利益 W{p}N  
accrued charges 应计费用 LiJYyp  
accrued cumulative preference share dividend 应累算的累积优先股股息 .Po"qoGy  
accrued expenses 应累算费用 _vQ52H,  
accrued interest payable 应付利息；应计未付利息 ez4!5&TzRm  
accrued interest receivable 应收利息；应计未收利息 J0G@]H  
accrued right 累算权益 ">uN={Iy  
accruing profit 应累算的利润 Aoa8Q E  
accumulated fiscal reserve 累积财政储备 H`EhsYYK  
accumulated profit 累积利润；滚存溢利 gY}In+S  
accumulated reserve 累积储备 gesbt  
accumulation of surplus income 累积收益盈余  :Mx  
acquired assets 既得资产 _0/unJl`  
acquisition 收购；购置；取得 Dc9uq5l  
acquisition cost 购置成本 k.@![w\ea  
acquisition expenses 购置费用 Z
9{~t  
acquisition of 100% interest 收购全部股权 J8|MK.oD  
acquisition of control 取得控制权 Daf|.5>(@  
acquisition of fixed assets 购置固定资产 :uL<UD,vu3  
acquisition of shell “买壳” ;m/e|_4;y  
acquisition price 收购价 nF3}wCe)  
act of God 天灾 O&%'j  
acting partner 执事合伙人 +ikSa8)*i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9u=A:n\  
active partner 积极参与的合伙人 4;`z6\u9-  
active trading 交投活跃 p8Vqy-:  
actual circulation 实际流通 OvfluFu7  
actual cost 实际成本 F!z0N&#  
actual expenditure 实际开支；实际支出 oqrx7
+0{  
actual income 实际入息；实际收入；实际收益 V^~RDOSy7n  
actual market 现货市场 g?j)p y  
actual price 现货价；实际价格 FaHOutP  
actual profit 实际利润 5Rqdo\vE  
actual quotation 实盘；实际价位；实际报价 /Vlc8G  
actual year basis 按实际年度计算 "k
zKQ~  
actuals 实货 *D5 xbkH=.  
actuarial investigation 精算调查 blc?[ [,!  
actuarial principle 精算原则 [-~pDkf:  
actuarial report 精算师报告 U?[ (  
Actuarial Society of Hong Kong 香港精算学会 {gMe<y  
actuarial valuation 精算师估值 k %I83,+  
actuary 精算师 8
NN+Z<  
ad referendum agreement 暂定协议；有待覆核的协定 [lmF2  
ad valorem duty 从价税；按值征税 &AiAd6  
ad valorem duty system 从价税制 ]uXJjS f  
ad valorem fee 从价费 0B6!$) *-i  
ad valorem tariff 从价关税 ~(kEGEF  
additional allowance 额外免税额 osV6=  
additional amount for unexpired risk 未过期风险的额外款额 GT{4L]C  
additional assessable profit 补加应评税利润 72HA.!ry  
additional assessment 补加评税 D%SOX N  
additional commitment 额外承担 XM'tIE+
|  
additional commitment vote 额外承担拨款 w[~G^x&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m^X51,+<  
additional dependent parent allowance 供养父母额外免税额 )g5?5f;  
additional provision 额外拨款 ;0DoZ  
additional stamp duty 附加印花税 dPUe5k)G_  
additional tax 补加税罚款；补加税款 1M ?BSH{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -cqE^qAdX  
adjudged bankrupt 被裁定破产  Y@,iDQ  
adjudicated bankrupt 裁定破产人 a~}q]o?j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $4bc!  
adjudication of bankruptcy 裁定破产；宣告破产 F:j@JMpQ  
adjudication of insolvency 裁定无力偿还债务 jIh1)*]054  
adjusted actual 经调整的实数；调整后的实数 @]uqC~a^  
adjusted current assets 经调整的流动资产；调整后的流动资产 g*k)
ws  
adjusted figure 经调整的数字；调整后的数额 [ATJ! O  
adjusted liabilities 经调整的负债；调整后的负债 (s8b?Ol/  
adjusted loss 经调整的亏损；调整后的亏损 zJQh~)  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ;zCUx*{  
adjusted profit 经调整的利润；调整后的利润 VcjbRpTy&  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q14zc0N  
adjusted value 经调整的价值；调整后的价值 ay"jWL-  
adjustment 调整；修订；理算〔保险〕 {C |R@S  
adjustment centre 调剂中心 v,4{:y]p  
adjustment lag 调整过程的时间差距；调整时差 fit{n]g  
adjustment mechanism 调整机制 EJ:O 1  
adjustment of loss 亏损调整 {Jn0G;  
adjustment process 调整过程；调整程序 wt($trJ  
adjustment range 调整幅度 ==Gc%  
administered exchange rate 受管制汇率 4uF.kz-cg  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8Vu@awz{L  
administration expenses 行政费用 Okq,p=D6  
administration fee 手续费；行政费 DrRK Sc(u9  
administration in bankruptcy 破产管理 =Rd`"]Mnfb  
administration order 遗产管理令
U`v2Yw3E  
administrator 管理人；遗产管理人 <Iw{fj|  
administrator of the estate 遗产管理人 96WzgHPWo  
admission of debt 债项承认书 xGs}hVlZiC  
admission of proof 接纳债权证明 <kB:`&X<\  
advance 放贷款项；垫付款项；预支款项；预付款项 ~yv7[`+Tgg  
advance account 暂支帐目；预付款帐户 H'AN osv  
advance compensation 预付补偿金 Ft5A(P >  
advance from shareholder 股东垫款 v l"8Oi*r^  
advance pending reimbursement 预支以待日后付还 GRZz@bAO?$  
advanced economy 先进经济体系 \`Hp/D1  
advancement 预付；预付财产 ?N kKDvv  
advances warrant 垫款令 ^'3c%&Zf3  
advancing 贷出 !73y(Y%TE  
adverse balance 逆差 *g5bdQ:Av~  
adverse exchange 逆汇 &ALnE:F  
advertisement addressed to shareholders 在报章刊登的致股东通告 hHJiGVJ=V  
advice for collection 托收通知书 
TzL|{9  
advice of drawing 提款通知书；汇票通知书 j6%W+;{/pj  
advice of payment 付款通知 Q-x>yau"  
Advisory Committee [Securities and Futures Commission] #XQ/y}(  
谘询委员会〔证券及期货事务监察委员会〕 gL<n?FG4b  
Advisory Committee on Diversification 经济多元化谘询委员会 qu B[S)2}  
affidavit 誓章；遗产申报誓章 5 -i,Tx&:  
affidavit of no receipt 述明无收款的誓章 <83Ky;ry  
affiliate 联号；联营公司；附属公司 ~ l}f@@u  
affiliated company 附属公司；联号；联营公司 A6(Do]M  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Y?^liI`#  
affordability 负担能力 o30C\  
African Development Bank [AfDB] 非洲开发银行 }`=7%b`-?  
after-acquired property 事后取得的财产 e=;A3S  
after-hours dealing 市后交易 CR4O#f8\  
after-tax profit 税后盈利；税后利润；税后溢利 Avx`  
agency agreement 代理协议 i'fw>-0  
agency expenses 代理机构的开支 M CC4'  
agency fee 代理费 3.W[]zH/u  
Agency Law 《代理法》 @CNJpQ ujn  
agent 代理人；承销人 #]h X."b2  
agent of company 公司代理人 APu$t$dmm  
agent's fee 代理人费；经纪费 Jg#0g eU  
aggregate 总计；总数；总体数字 i(~DhXz*T  
aggregate amount 总款额；总额 #j2kT  
aggregate assets and liabilities 总体资产与负债 k>&cHCS`*  
aggregate at constant price 按固定价格计算的总体数字 2"&GH1  
aggregate demand 总需求 \,S|>CPQ  
aggregate gross position 总持仓量 9'MGv*Ho  
aggregate limit 总限额 ni;)6,i  
aggregate of salaries tax 合计薪俸税 n)yDep]$G  
aggregate performance 总体表现；总体业绩 M?l v  
aggregate supply 总体供应 bjVk9XvH6  
aggregate surplus 总盈余 @a9.s  
aggregate total 整体总额 UL[,A+X8D  
aggregate value 总值；合计价值 j]Gn\QF  
aggregated basis 合计基准 !Z_+H<fi+I  
aggregated net chargeable income 合计应课税入息实额 e!6yxL*[@[  
aggregation 合并计算；合计；总和 ebA95v`Vms  
aggregation of incomes of husband and wife 夫妇入息合并计算 $+j1^  
aggregation of property 财产的总和  X}(s(6  
agio 差价；贴水 4/ ` *mPW  
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》 r<!hEWO>v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment h$5[04.Q  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 x2v0cR"KL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N7?]eD  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 p]L]=-(qI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [!uzXVS3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |r~u7U\  
agreement for a settlement 授产协议 V$ZclV2:Ih  
agreement for assignment 转让协议 N.*)-O  
agreement for sale 售卖协议；买卖协议 Kq[4I[+R  
agreement for sale and purchase 买卖协议 I>?oVY6M@u  
agreement for the payment of interest 支付利息协议 |]-Zz7N)  
agreement for the repayment of money 还款协议 b8K]>yDAh  
agreement of reinsurance 再保险协议 ^J]&($-  
Agricultural Bank of China 中国农业银行 `W86]ut[  
air passenger departure tax 飞机乘客离境税 : UeK0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 s)Y1%#  
airport tax 机场税 {Zgd
  
alcohol duty 酒精税 [IAUJ09>I  
alienation 让与；让渡；转让 >YI Vi4''  
alimony 生活费；赡养费 !Cgj >=  
All Ordinaries Index [AOI] 所有普通股指数 um%_kX  
all risks 全险；综合险 5L3+KkX@  
All Sales Record for Stock Market 《股票市场成交报告》 ^PEw#.WG  
Allied Capital Resources Limited 新联财务有限公司 "Z&.m..gc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .B]l@E-u  
allocation letter 拨款信件 "t^v;?4  
allocation of fund 分配款项；预留款项 & /8Tth86  
allocation of profit 利润分配；溢利分配 gqS9{K(f  
allocation warrant 拨款令 qyM/p.mP  
allotment 分配；配股 J>(X0@eWz  
allotment notice 股份配售通知；配股通知 TuQGF$n@  
allotment of shares 股份分配 xM%4/QE+  
allowable 可获宽免；免税的 tp`1S+'~j  
allowable business loss 可扣除的营业亏损 ??F* Z"x  
allowable expenses 可扣税的支出 .D@J\<,+l  
allowance 免税额；津贴；备抵；准备金 q-!H7o  
allowance for debts 债项的免税额 >'4A[$$4mM  
allowance for depreciation by wear and tear 耗损折旧免税额 Ki><~!L  
allowance for funeral expenses 殡殓费的免税额 C8K2F5c5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _mSefPl  
allowance for repairs and outgoings 修葺及支出方面的免税额 1(DiV#epG  
allowance to debtor 给债务人的津贴  GK/Po51  
alteration of capital 资本更改 ZVgfrvZP  
alternate trustee 候补受托人 T-N>w;P  
amalgamation 合并 JP8}+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Et3I(X3  
ambit of charges 征税范围；收费范围 2.3_FXSt  
amended valuation 经修订的估值 [6a-d>e{  
American Commodities Exchange 美国商品交易所 l!*_[r  
American Express Bank Limited 美国运通银行 ?%5VaxWJ
 
American Stock Exchange 美国证券交易所 ,D{7=mDVm  
amortization 摊销 ?=&; A  
amount due from banks 存放银行同业的款项 oPi>]#X  
amount due from banks abroad 存放海外银行同业的款项 1Ms]\<^j  
amount due from holding companies 控股公司欠款 g-qXS]y7  
amount due from local banks 存放本港银行同业的款项 >NUbk9}J4  
amount due to banks 银行同业的存款 u%C oo  
amount due to banks abroad 海外银行同业的存款 n#+EG3  
amount due to holding companies 控股公司存款 F` ybe\  
amount due to local banks 本港银行同业的存款 xFF!)k #  
amount due to outport banks 外埠银行同业的存款 v@zi?D K  
amount for note issue 发行纸币的款额 BpIyw  
amount of bond 担保契据的款额 4]r_K2.cc  
amount of consideration 代价款额
H9)@q3<  
amount of contribution 供款数额 2j+w5KvU  
amount of indebtedness 负债款额 C@XS  
amount of principal of the loan 贷款本金额 }xsO^K  
amount of rates chargeable 应征差饷数额 vIpL8B86a  
amount of share capital 股本额 VKttJok1  
amount of sums assured 承保款额 m?(8T|i  
amount of variation 变动幅度 [rx9gOOa&  
amount of vote 拨款数额 f=^xU P  
amount payable 应付款额 NifQsy)*%  
amount receivable 应收款额 <IR
#W$[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e(7#>O%1  
analysis 分析 u+V*U5v  
ancillary risk 附属风险 *
X.1b!
 
annual account 周年帐目；周年帐目报表；年度决算；年结 2u$-(JfoS  
annual accounting date 年结日期 ,)`_?^\$f  
annual allowance 每年免税额；年积金；年度津贴；年津 %}@iz(*}>  
annual balance 年度余额 i >3`V6  
annual disposable income 每年可动用收入 ?W'z5'|  
annual estimates 周年预算 nkHl;;WJ  
annual fee 年费 !R8%C!=a  
annual general meeting 周年大会 L"ho|v9:  
annual growth rate 年增率；每年增长率 `N\ ^JAGW  
annual long-term supplement 长期个案每年补助金 :9QU\
{2  
annual pensionable emolument 可供计算退休金的年薪 g`pq*D  
annual report 年报 mn@1&#c4y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZeV@ X  
annual return 周年报表；周年申报表；每年报税表格 7i($/mNl  
Annual Return Rules 《周年报表规则》 _*~F1% d  
annual review of consumer prices 每年消费物价回顾 G!j9D  
annual roll-forward basis 逐年延展方式 b~zSsws.  
annual salary 年薪 R&cTMd  
annual statement 年度报表；年度决算表 vgeqH[:  
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 *aCL/:  
annuitant 年金受益人 =d8Rij-  
annuity 年金 +0Q   
annuity contract 年金合约 :^y!z1\2(7  
annuity on human life 人寿年金 lgews"  
antecedent debt 先前的债项 B''yW{  
ante-dated cheque 倒填日期支票 ^ 9+ Qxv  
anticipated expenditure 预期开支 v*.R<-X:  
anticipated net profit 预期纯利 )=f}vHg$  
anticipated revenue 预期收入 O?OAXPK2  
anti-inflation measure 反通货膨胀措施 jq H)o2"/  
anti-inflationary stance 反通货膨胀立场 hJM&rM7  
apparent deficit 表面赤字 L62'Amml  
apparent financial solvency 表面偿债能力 IRbyW?/Xv  
apparent partner 表面合伙人 GDLi?3q  
application for personal assessment 个人入息课税申请书 ^(JrOh'  
application of fund 资金应用 Nk9=A4=|  
application to release as liquidator and to destruct the books of accounts and documents *5Zow3  
申请免除清盘人职务及毁灭帐簿与文件 hw
GK),?"+  
appointed actuary 委任精算师 :[<Y#EX.  
appointed auditor 委任核数师；委任审计师 O}"oz3H  
appointed trustee 委任的受托人 yx8G9SO?  
appointer 委任人 PMP{|yEx"  
apportioned pro rata 按比例分摊 1"y!wsM%  
apportionment 分配；分摊 "=a3"/u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d&^b=d FDu  
apportionment formula 分摊方程式 P8m0]T.&x  
apportionment of estate duty 遗产税的分摊 +,spC`M6h  
appraisal 估价；评估 ?J2{6,}O*.  
appreciable growth 可观增长 Xy(QK2|  
appreciable impact 显着影响 O::FB.k  
appreciable increase 可观增长 4$R!)  
appreciation 增值；升值 [#GBn0BG)  
appreciation against other currencies 相对其他货币升值 3uYLA4[-B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =G}a%)?As\  
appreciation tax 增值税 [bnu DS  
appropriation 拨款；拨用；拨付 \~#\ [r_  
appropriation account 拨款帐目 Z
8=?Hu  
Appropriation Bill 拨款法案 b%lB&}uw}  
appropriation-in-aid system 补助拨款办法 HwFg;r  
approved assets 核准资产 N[ =I  
approved basket stock 认可一篮子证券 w"0$cL3  
approved budget 核准预算 br=e+]C Y)  
approved charitable donation 认可慈善捐款 !sX$?P%U  
approved charitable institution 认可慈善机构 jnqp" Ult>  
approved currency 核准货币；认可货币 LGL;3EI  
approved estimates 核准预算 +c_AAMe  
approved estimates of expenditure 核准开支预算 s{dm,|?Jl,  
approved overseas insurer 核准海外保险人 <pk*z9   
approved overseas trust company 核准海外信托公司 [j@ek  
approved pooled investment fund 核准汇集投资基金 A}Iyl   
approved provident fund scheme 认可公积金计划 <lB2Nv-,  
approved provision 核准拨款 %uo8z~+  
approved redeemable share 核准可赎回股份 PSc=k0D  
approved regional stock 认可地区性证券 $R}C(k ;?  
approved retirement scheme 认可退休金计划 CRo'r/G  
approved subordinated loan 核准附属贷款 -`4]u!A  
arbitrage 套戥；套汇；套利 ZJ{DW4#t  
arbitrageur 套戥者；套汇者 SGl|
{+(A  
arbitrary amount 临时款项 U
)kyq  
arrangement 措施；安排；协定 mH,s!6j?Vp  
arrears 欠款 4>(K~v5;N  
arrears of pay 欠付薪酬 Mg\588cI  
arrears of revenue 逾期未收税款；逾期未收的帐项 #m|el@)  
articles of association 组织章程；组织细则；组织章程细则 9,fV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c&T5C,]  
ascertainment of profit 确定利润 DAq H  
"Asia Clear" “亚洲结算系统” #N`'hPD}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ++~ G\T9H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1tXc7NA<  
Asian Development Fund [ADF] 亚洲发展基金 dFg&|Lp  
Asian dollar bond 亚洲美元债券 {b
-C,J  
Asian dollar market 亚洲美元市场 6Y[&1c8  
Asian dollar rate 亚洲美元利率 <uIPv Zsx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v Z10Rb8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Fe[6Y<x+:  
asked price 沽盘；喊价；索价；卖方报价 ^:?z7m  
assessable income 应评税入息 q2 7Ac;y  
assessable loss 应评税亏损 W4 q9pHQ  
assessable profit 应评税利润 5V<6_o  
assessable value 应评税值 {W?!tD43"  
assessed profit 估定利润 f
#h0O3  
assessed value 经评估价值 KeyKLkg>  
assessment 评税；评定；估价；评税单 pJg:afCg  
assessment number 评税编号；估价编号 0iSNom}m  
assessment of additional tax 补加税评税 ub 2'|CYw  
assessment of performance 业绩评估；实绩评价 ~^.,Ftkb@7  
Assessor 评税主任 {Q/@Y.~<  
asset price bubbles 资产价格泡沫 08
:K9zr  
asset-backed securities 具资产保证的证券 yHM29fEZk  
assets accretion 资产增值 nxN("$'cq  
assets and liabilities 资产与负债 pjO  
assets betterment statement 资产递增表；资产改进表 5 n4/}s  
assets lending 实物放款；有抵押贷款 07^.Z[(pCt  
assets of the company passing on the death 死者去世时转移的公司资产 #~j$J  
assets pledged as security for liabilities 用作负债抵押的资产 QqL?? p-S>  
assets portfolio 资产投资组合 36'J9h\  
assets price 资产价格 S?t `/"O  
assets quality 资产质素 QPVr:+\B{  
assets realization 资产变现 8;=?F>]xn  
assets refinancing arrangement 资产再集资安排 W=2.0QmW  
assets securitization 资产证券化 lU|ltnU  
assets situated outside Hong Kong 在香港以外地方的资产 6Hc25NuQZ  
assets stripping 削减资产；拆卖资产 7# 'j>]  
assets value 资产值 3znhpHO)  
assignee 承让人 M/V"Ke"N  
assignment 转让；转让书；转让契 F-Z>WC{+  
assignment of interest 权益转让 Q9y|1W
g1W  
assignment of letters patent and trade mark 专利证书及商标转让 @lB1t= D  
assignment of property 物业转让；物业转让书 Nt+UL/1]  
assignment right 转让权 R7Tl1!,h  
assignor 转让人 xG~-.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #O^zA`D   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .f!'>_  
associate member 附属会员 j+<!4 0#  
associated body corporate 相联法人团体 w;
VUP@Wm  
associated company 相联公司；联属公司 m$Tt y[0  
associated corporation 相联法团 |RpZr!3V  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] qyyLU@hd  
公认会计师公会〔英国〕 i_6wD  
Association of Futures Exchange Brokers 香港期货经纪协会 8Pom^QopK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 oQyMs>g  
association of underwriters 承保人组织 T5~Qfl?Y  
assumption of control 接管 #oGvxc7  
assurance 担保；保险；转易；转易书 "6$+B/5  
assurance of interest 权益的转易 g'L$m|  
at 19XX price 按一九ＸＸ年价格计算 ^(xVjsHp#  
at a discount 按赔价计算；按贴水价格计算；打折扣 7.5\LTM>9e  
at a premium 按溢价计算；按升水价格计算 17Q* <iCs  
at call 通知付款；按通知 j@Us7Q)A(  
at constant market price 按固定市价计算 nkkGJV!  
at constant price 按固定价格计算 suj}A  
at cost 按成本计算 jaThS!>v  
at current market price 按当时市价计算；按现时市价计算 t[%=[pJHW  
at current price 按当时价格计算；按现时价格计算 QL(}k)dB  
at factor cost 按要素成本计算；按生产要素成本计算 :+DAzjwO<  
at money-of-the-day price 按付款当日价格计算 0tx
SF^x  
at or better 按指定或较佳价位〔买卖指令〕 lSId<v?C>  
at par 按面值计算；平价 x^F2Ywp%  
at sight 见票即付 '.&,.E&{$  
at the close 按收市盘 y(#F&
^|  
at the opening 按开市盘 BcGQpv&x  
attestation 见证；见证条款 /`x|-9  
at-the-money option 平价期权 7f=9(Zj  
attorney 受权人；受托代表人 -JF|770i  
attornment 新拥有人承认书 \No22Je6d  
attributable profit 可归属利润 a7NX~9g  
attributable share value 可归属股份价值 K3UG6S\B  
Auckland Stock Exchange 奥克兰证券交易所 Q!%CU8!`&  
auction 拍卖 9aqFdlbY  
auctioneer 拍卖商 ~?A,GalS  
audit 审计；核数 cmh/a~vYaY  
Audit Commission 审计署 #iGz&S3iN$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P3XP=
G`E  
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〕 (Gxv?\  
audit review 帐目审查 D+_PyK~jc  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X'bp?m  
audited account 审计帐目；经审计的帐目 }Lwj~{  
audited annual account 经审计的周年帐目 **YNR:#Y  
audited balance sheet 经审计的资产负债表 48%a${Nvvj  
auditor 核数师；核数主任；审计师 Ah2XwFg?  
auditor's certificate 核数师证明书；审计师证明书 @p2dXJeR<  
auditor's report 核数师报告；审计师报告 =09j1:''<d  
Aussie bond 澳元债券 *DoEDw  
austerity budget 紧缩预算 ~h[lu^ZSi  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G@Zi3 5  
Australia All Ordinaries Index 澳洲所有普通股票指数 S+OI?QS  
Australian Dollar [AUD] 澳元 ")M.p_b[Z=  
Australian Options Market 澳大利亚期权市场 u= +  
Australian Securities Commission 澳洲证券事务监察委员会 f{z%PI[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {78*SR  
Australian Stock Exchange 澳大利亚证券交易所 {K0T%.G  
Austrian Schilling [ATS] 奥地利先令 uJp}9B60_  
authentication 认证；鉴证 g9"_BG  
authority to purchase 委托购买证；委购书 1y8:tri>N  
authorization 认可；核准；授权；授权书 7#|NQ=yd  
authorization by direction 指示授权 Sdt2D  
authorization by instruction 指令授权 &FvNz  
authorization by warrant 令状授权 lB\j>.c  
authorization of unit trust 单位信托的认可 ?y45#Tk]  
authorized agent 指定代理人 LveqG  
authorized capital 法定资本 !%M-w0vC9  
authorized clerk 出市员 3x9C]  
authorized dealer 认可交易商 ;%z0iZmg  
authorized financial institution 认可财务机构 w)8@Tu:Q  
authorized fund 认可基金 'Jl.fN  
authorized fund house 获授权的基金公司；认可基金公司 s3kEux^  
authorized institution 认可机构 gZ!(&u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x!.VWGtb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x}>tX
  
authorized insurer 获授权保险人；获认可承保人 u!`C:C'  
authorized investment 特准投资项目 ]R>k0X.V  
authorized person 获授权人 b~1p.J4  
authorized representative 获授权代表 YL=k&QG  
authorized share capital 法定股本 tw3d>H`  
automated quotation system 自动报价系统 'IW+
"o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kWz%v  
自动交易系统〔香港期货交易所有限公司〕 r
qh,BkQ0t  
automatic adjustment mechanism 自动调整机制 n0i&P
9@B1  
automatic adjustment system 自动调整系统 FfgJ 2y  
Automatic Clearing House 自动票据交换所 a!^wc,  
automatic exchange rates accumulation system 自动化汇率累集系统 A07P$3>/W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &s;%(c04A  
automatic teller machine [ATM] 自动柜员机 w+$gY?%  
autopay 自动转帐 9FLn7Y  
available assets 可用资产 tr/dd&(Y1  
available fiscal reserve 现存财政储备 y?@Y\ b  
available profit 可用利润 aC$g(>xFt  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B+DRe 8  
average 平均；平均数；海损 \j;uN#)28  
average basic salary 平均基本薪金 cnPXvD^kY  
average consumer expenditure 平均消费开支；一般消费开支 (MIw$)#^  
average cost 平均成本 xR&,QrjQG  
average cost of land production 增辟土地平均成本 dS&8R1\>1  
average daily turnover 平均每日成交额 jRkq^}  
average daily wage rate 平均每日工资率 K]Cvk%  
average expenditure pattern 平均开支模式 v(7A=/W_  
average growth rate 平均增长率 E6@;e-]j  
average net fixed assets 固定资产平均净值 _~(Xd@c(  
average of relatives 相对价格平均数 :{ T#M$T  
average price 平均价格 3ElpS^2W  
average propensity to consume 平均消费倾向；一般消费倾向 l=]vC +mU  
average propensity to save 平均储蓄倾向；一般储蓄倾向 XZ&v3ul  
average rate 平均率 Yr=mLT|JN  
average revenue 平均收入；平均收益 S7q&|nI  
average stock 平均库存；平均存货
"qm>z@K  
average yearly rent 平均年租 mfN@tMp  
avoidance of double taxation 避免双重课税 rWs5s!l,  
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 ~=mM/@HD  
Wu&Di8GhP  
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