一些有用的会计术语(也不知道发的地方对不对)A

A: h5p,BRtu  
A share Ａ股；甲类股份
t}m"rMbt  
abatement of tax 减税；减扣免税额 &l;wb.%ijW  
ABN AMRO Bank N.V. 荷兰银行 (|t)MnPfY  
above-the-line expenditure 线上项目支出；经常预算支出 {+
@M!  
above-the-line receipt 线上项目收入；经常预算收入 g(-}M`  
ABSA Asia Limited 南非联合亚洲有限公司 D]B;5f  
absolute change 绝对数值变更 VcpN PU6  
absolute expenditure 实际开支 s{@3G8  
absolute guideline figure 绝对准则数字 =cKrp'  
absolute interest 绝对权益 M7. fz"M  
absolute order of discharge 绝对破产解除令 "Wz74ble  
absolute profit margin 绝对利润幅度 -5.~POO  
absolute value 实值；绝对值 iD`>Bt7gD  
absolutely vested interest 绝对既得权益 6eq`/~#  
absorbed cost 已吸收成本；已分摊成本 k`
;&?
?  
absorption 吸收；分摊；合并 5nh:S0M6V  
absorption rate 吸收率；摊配率；分摊率 g'nN#O  
ACB Finance Limited 亚洲商业财务有限公司 ,?(IRiq%  
acceptable form of reciprocity 合理的互惠条件 b_%W*Q  
acceptable rate 适当利率；适当汇率 .In8!hjYy4  
acceptance agreement 承兑协议 e}bY9  
acceptance for honour 参加承兑 /Zm5fw9  
acceptor 承兑人；接受人；受票人 +8eW/Bs@2  
acceptor for honour 参加承兑人 i48Tb7Rx~n  
accident insurance 意外保险 ^e4y:#Nu  
Accident Insurance Association of Hong Kong 香港意外保险公会 bP3S{Jt-|  
accident insurance scheme 意外保险计划 DY'1#$;  
accident year basis 意外年度基准 a]
nyZdt`  
accommodation 通融；贷款 avwhGys#  
accommodation bill 通融票据；空头票据  EWn\]f|  
accommodation party 汇票代发人 l!9G  
account balance 帐户余额；帐户结余 I15g G.)  
account book 帐簿 {H$m1=S  
account collected in advance 预收款项 "F8A:tR  
account current book 往来帐簿 J2P5<  
account of after-acquired property 事后取得的财产报告 b{i7FRR>o4  
account of defaulter 拖欠帐目 =h/0k y  
account payable 应付帐款 \5=fC9*G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F G5e{  
account receivable 应收帐款 RBM(>lU:  
account receivable report 应收帐款报表 dab[x@#r>  
account statement 结单；帐单；会计财务报表 I~: AWS9  
account title 帐户名称；会计科目 6D n[9V  
accountant's report 会计师报告 i[x;k;m2q  
Accountant's Report Rules 会计师报告规则 H;nq4;^yK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qGgqAF#B  
Accounting Arrangements 《会计安排》 <+2M,fq+  
accounting basis 会计基础 |e#ea~/b  
accounting by Official Receiver 破产管理署署长呈交的帐目 +""8aA  
Accounting Circular 《会计通告》 ob3Z I  
accounting class 会计类别 U3zwC5}BN  
accounting date 记帐日期；会计结算日期 ;q6FdS  
accounting for money 款项核算 \hcb~>=C  
Accounting Officer 会计主任 I];Hx'/<~  
accounting period 会计报告期；会计期 #Kp/AN5YC  
accounting policy 会计政策；会计方针 !Qd4Y=  
accounting practice 会计惯例 B U^3Ux$  
accounting principle 会计准则 Z*Qra4GBl]  
accounting record 会计记录 !ENb \'>J>  
accounting report 会计报告 I!;&#LT+b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &bO0
Rn1F  
Accounting Society of China 中国会计学会 {Noa4i  
accounting statement 会计报表 E'J| p7  
accounting system 会计制度；会计系统 N?'V,p 0=  
accounting transaction 会计事项；帐务交易 Z ?{;|Z5  
accounting treatment 会计处理 u!X$M?D4  
accounting year 会计年度 <R.5Ma  
accretion 增值；添加 '14 G0<;yL  
accrual 应计项目；应累算数目 fdD?"z  
accrual basis 应计制；权责发生制 ZMHb  
accrual basis accounting 应计制会计；权责发生制会计 Bk~lE]Q3c7  
accrue 应累算；应计 tCk;tu!d  
accrued benefit 应累算利益 @Ee'nP   
accrued charges 应计费用 /8GgEW9Q~G  
accrued cumulative preference share dividend 应累算的累积优先股股息 /l,V0+p  
accrued expenses 应累算费用 'wd-!aZAd  
accrued interest payable 应付利息；应计未付利息 \wxS~T<&L  
accrued interest receivable 应收利息；应计未收利息
lglC1W-q  
accrued right 累算权益 :/BU-SFK^  
accruing profit 应累算的利润 \S)\~>.`y!  
accumulated fiscal reserve 累积财政储备 E0<9NFQr7  
accumulated profit 累积利润；滚存溢利 McgTTM;E  
accumulated reserve 累积储备 P8Bv3  
accumulation of surplus income 累积收益盈余 ;R E|9GR  
acquired assets 既得资产 [=Y@Ul  
acquisition 收购；购置；取得 8"4&IX  
acquisition cost 购置成本 8Vkw vc  
acquisition expenses 购置费用 C
|"h]  
acquisition of 100% interest 收购全部股权 ZkW
,  
acquisition of control 取得控制权 ;[]{O5TB  
acquisition of fixed assets 购置固定资产 W27EU/+3  
acquisition of shell “买壳” {q%wr*  
acquisition price 收购价 :h tOz.  
act of God 天灾 }@Ij}Ab>  
acting partner 执事合伙人 1f]04TI  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Cg/L/0Ak  
active partner 积极参与的合伙人 3[E3]]OVa  
active trading 交投活跃 Vf#X[$pc/  
actual circulation 实际流通 :=BFx"Y
  
actual cost 实际成本 ,
BCtNt(  
actual expenditure 实际开支；实际支出 bsw0+UY=9  
actual income 实际入息；实际收入；实际收益 hBf0kl  
actual market 现货市场 {(@M0?  
actual price 现货价；实际价格 %nQii?1`i  
actual profit 实际利润 $DZ\61  
actual quotation 实盘；实际价位；实际报价 JzJS?ZF  
actual year basis 按实际年度计算 gnW`|-:\  
actuals 实货 epsh&)5a*  
actuarial investigation 精算调查 V,<3uQD9a  
actuarial principle 精算原则 MzRwsf  
actuarial report 精算师报告 %|$h<~  
Actuarial Society of Hong Kong 香港精算学会 V?Y;.n&y  
actuarial valuation 精算师估值 -t_t3aU|  
actuary 精算师 $<.\,wW*'w  
ad referendum agreement 暂定协议；有待覆核的协定 +85i;gO5  
ad valorem duty 从价税；按值征税 l2"{uCcA  
ad valorem duty system 从价税制 ufE;rcYE  
ad valorem fee 从价费 nqNL[w6{  
ad valorem tariff 从价关税 `LU[+F8<  
additional allowance 额外免税额 #Hl0>"k ,  
additional amount for unexpired risk 未过期风险的额外款额 g5X;]%:  
additional assessable profit 补加应评税利润 ,
U+y)w]ar  
additional assessment 补加评税 ezn%*X y,  
additional commitment 额外承担 QH:k5V~  
additional commitment vote 额外承担拨款 F+mn d,3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 DD`Bl1)  
additional dependent parent allowance 供养父母额外免税额 P,-f]k[_  
additional provision 额外拨款 q}[
g/%  
additional stamp duty 附加印花税 YqhZndktX  
additional tax 补加税罚款；补加税款 o$]wd*+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h.PV
RAwk  
adjudged bankrupt 被裁定破产 D#}t)$"  
adjudicated bankrupt 裁定破产人 [IT*>;b+?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h>AK^f
X  
adjudication of bankruptcy 裁定破产；宣告破产 1p&e:v  
adjudication of insolvency 裁定无力偿还债务 c++GnQc.  
adjusted actual 经调整的实数；调整后的实数 Bw _^"e8X  
adjusted current assets 经调整的流动资产；调整后的流动资产 FC
L7Tn  
adjusted figure 经调整的数字；调整后的数额 ]X y2km]  
adjusted liabilities 经调整的负债；调整后的负债 jFbj)!;  
adjusted loss 经调整的亏损；调整后的亏损 5}S~8  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 +XV7W=  
adjusted profit 经调整的利润；调整后的利润 K
Y5it9e  
adjusted surplus 经调整的盈余额；调整后的盈余额 0LEJnl  
adjusted value 经调整的价值；调整后的价值  -D*,*L  
adjustment 调整；修订；理算〔保险〕 ~6YTm6o  
adjustment centre 调剂中心 @r7ekyO8)  
adjustment lag 调整过程的时间差距；调整时差 3@#WYvD  
adjustment mechanism 调整机制
&QHZ]2%U  
adjustment of loss 亏损调整 J @eu]?h  
adjustment process 调整过程；调整程序 HK_Vk\e  
adjustment range 调整幅度 .nDB{@#  
administered exchange rate 受管制汇率 r<< ]41  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \ZNUt$\  
administration expenses 行政费用 u!4i+7}  
administration fee 手续费；行政费 'W'['TV  
administration in bankruptcy 破产管理 gY!+x=cx0  
administration order 遗产管理令 lICpfcc(+  
administrator 管理人；遗产管理人 p;#@#>h  
administrator of the estate 遗产管理人 1jHugss9|  
admission of debt 债项承认书 i2bkgyzB.  
admission of proof 接纳债权证明 g$X4ZRSel  
advance 放贷款项；垫付款项；预支款项；预付款项 $2!|e,x  
advance account 暂支帐目；预付款帐户 :$k];  
advance compensation 预付补偿金 O4`am:@  
advance from shareholder 股东垫款 m2sf]-?Y  
advance pending reimbursement 预支以待日后付还 Hs9; &C  
advanced economy 先进经济体系 ''p7!V?  
advancement 预付；预付财产 RaT.%:CRm  
advances warrant 垫款令 lftT55Tki  
advancing 贷出 }N^3P0XjYq  
adverse balance 逆差 `1xJ1z#  
adverse exchange 逆汇 3lh^maQ]  
advertisement addressed to shareholders 在报章刊登的致股东通告 mFk6a{+YX  
advice for collection 托收通知书 FdwlRuG  
advice of drawing 提款通知书；汇票通知书 (~k{aO  
advice of payment 付款通知 P3e}G-Oz  
Advisory Committee [Securities and Futures Commission] {OIktG2gZ  
谘询委员会〔证券及期货事务监察委员会〕 0,{tBo  
Advisory Committee on Diversification 经济多元化谘询委员会 bM@8[&ta  
affidavit 誓章；遗产申报誓章 a ]b%v9  
affidavit of no receipt 述明无收款的誓章 I_.Jo `lK~  
affiliate 联号；联营公司；附属公司 $!LL  
affiliated company 附属公司；联号；联营公司 5~!&x@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tNbL)  
affordability 负担能力 T[(4z@d`5  
African Development Bank [AfDB] 非洲开发银行 1yK=Yf%B  
after-acquired property 事后取得的财产 >Hd Pcsl L  
after-hours dealing 市后交易 bVgmjt2&>  
after-tax profit 税后盈利；税后利润；税后溢利 W{!Slf  
agency agreement 代理协议 j&y>?Y&Sb  
agency expenses 代理机构的开支 c{(4s6D  
agency fee 代理费 (@(rz/H  
Agency Law 《代理法》 35}]U=  
agent 代理人；承销人 FfSKE  
agent of company 公司代理人 vyhxS.[9  
agent's fee 代理人费；经纪费 QnMN8Q9  
aggregate 总计；总数；总体数字 i_'u:P<t  
aggregate amount 总款额；总额 b%_[\((  
aggregate assets and liabilities 总体资产与负债 z~0f[As.  
aggregate at constant price 按固定价格计算的总体数字 1cdX0[sN
 
aggregate demand 总需求 ,b${3*PPQ  
aggregate gross position 总持仓量 yv+DM`0  
aggregate limit 总限额 X"fSM #  
aggregate of salaries tax 合计薪俸税 N*{>8iFo4  
aggregate performance 总体表现；总体业绩 q% pjY  
aggregate supply 总体供应 gZ 6Hj62D  
aggregate surplus 总盈余 VGL!)1
b  
aggregate total 整体总额 V|T3blG?D  
aggregate value 总值；合计价值 Qh{]gw-6  
aggregated basis 合计基准 O{&wqV5m"  
aggregated net chargeable income 合计应课税入息实额 <x->
.R_  
aggregation 合并计算；合计；总和 PvkHlb^x%  
aggregation of incomes of husband and wife 夫妇入息合并计算 <&87aDYz  
aggregation of property 财产的总和 |)pgUI2O[  
agio 差价；贴水 tLc~]G*\`s  
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》 ];7/DM#Np  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z#_+yw  
《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》 $?Yw{%W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g| M@/Dl  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ?]Z EK8c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0o*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8pE0ANbq  
agreement for a settlement 授产协议 se^(1R k  
agreement for assignment 转让协议 38HnW  
agreement for sale 售卖协议；买卖协议 @;T?R  
agreement for sale and purchase 买卖协议 f^D4a
EU  
agreement for the payment of interest 支付利息协议 S/)J<?<b  
agreement for the repayment of money 还款协议 3^%sz!jK+  
agreement of reinsurance 再保险协议 qcdENIy0b  
Agricultural Bank of China 中国农业银行 TkjPa};R  
air passenger departure tax 飞机乘客离境税 t1%<l  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d*(wU>J '  
airport tax 机场税 r\f|r$i  
alcohol duty 酒精税 ypA)G/;  
alienation 让与；让渡；转让 $ix*xm. 4m  
alimony 生活费；赡养费 i
T}L9\  
All Ordinaries Index [AOI] 所有普通股指数 ?&>H^}gDZ  
all risks 全险；综合险 ,Z1W3;O  
All Sales Record for Stock Market 《股票市场成交报告》 ja|XFs~  
Allied Capital Resources Limited 新联财务有限公司 EHC^ [5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3V2w1CERE  
allocation letter 拨款信件 G?&T0  
allocation of fund 分配款项；预留款项 YkqauyV^  
allocation of profit 利润分配；溢利分配 Zd]2>h  
allocation warrant 拨款令 AG==A&d>$  
allotment 分配；配股 R404\XGL  
allotment notice 股份配售通知；配股通知 DHO+JtO  
allotment of shares 股份分配 KJLK]lf}d  
allowable 可获宽免；免税的 .wv!;  
allowable business loss 可扣除的营业亏损 g0~3;y  
allowable expenses 可扣税的支出 Vy:MK9U2  
allowance 免税额；津贴；备抵；准备金 |}y6U< I  
allowance for debts 债项的免税额 c?1:='MC  
allowance for depreciation by wear and tear 耗损折旧免税额 %hqhi@q#  
allowance for funeral expenses 殡殓费的免税额 U~Ai'1?xz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R.+yVO2  
allowance for repairs and outgoings 修葺及支出方面的免税额 mK2M1r  
allowance to debtor 给债务人的津贴 NXyuv7%5=  
alteration of capital 资本更改 \jcEEIEi  
alternate trustee 候补受托人 ^-'t`mRl]d  
amalgamation 合并 VSI.c`=,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rH<iUiA?O  
ambit of charges 征税范围；收费范围 :i24@V~){  
amended valuation 经修订的估值 !Ci\Zg  
American Commodities Exchange 美国商品交易所 cLD
-,v;c  
American Express Bank Limited 美国运通银行 yv!,iK9  
American Stock Exchange 美国证券交易所 fP9k(mQX  
amortization 摊销  8/|~E  
amount due from banks 存放银行同业的款项 H@8g 9;+  
amount due from banks abroad 存放海外银行同业的款项 h""a#n)q}`  
amount due from holding companies 控股公司欠款 ZoiCdXvTN  
amount due from local banks 存放本港银行同业的款项 %Jr6pmc  
amount due to banks 银行同业的存款 zFtwAa=r  
amount due to banks abroad 海外银行同业的存款 pSq3\#Twr  
amount due to holding companies 控股公司存款 4IIXzMOa  
amount due to local banks 本港银行同业的存款 :K)=Hf2y  
amount due to outport banks 外埠银行同业的存款 \q8D7/q  
amount for note issue 发行纸币的款额 AjQ^ {P  
amount of bond 担保契据的款额 h4GR:`  
amount of consideration 代价款额 srN>pO8u~  
amount of contribution 供款数额 cJ%u&2J_  
amount of indebtedness 负债款额 V^t5 Y+7  
amount of principal of the loan 贷款本金额 I!)gXtJA"  
amount of rates chargeable 应征差饷数额 T1y,L<7?  
amount of share capital 股本额 &B^vHH  
amount of sums assured 承保款额 %rQ5 <U  
amount of variation 变动幅度 I 
[J0r  
amount of vote 拨款数额 .bOueB-  
amount payable 应付款额 d8b'Gjwtw  
amount receivable 应收款额 
27vLI~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m
<
BL/7  
analysis 分析 Qhnz7/a9  
ancillary risk 附属风险 eo4<RDe<  
annual account 周年帐目；周年帐目报表；年度决算；年结 X,/@#pSOz  
annual accounting date 年结日期 N b(f  
annual allowance 每年免税额；年积金；年度津贴；年津 gz[Ng> D+  
annual balance 年度余额 vpY|S2w)Bp  
annual disposable income 每年可动用收入 -K`0`n}  
annual estimates 周年预算 Y.?|[x0Wh  
annual fee 年费 7cn"@h rJ  
annual general meeting 周年大会 q4$R?q:^  
annual growth rate 年增率；每年增长率 #ZIV>(Q\H  
annual long-term supplement 长期个案每年补助金 /h0<0b?i  
annual pensionable emolument 可供计算退休金的年薪 EjB<`yT  
annual report 年报 P,!k^J3:l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nm*!#hx  
annual return 周年报表；周年申报表；每年报税表格 Nh41o0  
Annual Return Rules 《周年报表规则》 VG'oy  
annual review of consumer prices 每年消费物价回顾 k6~k  
annual roll-forward basis 逐年延展方式 q<}5KY  
annual salary 年薪 ?T5^hQT   
annual statement 年度报表；年度决算表 J%xp1/=2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  UJoWTx  
annuitant 年金受益人 =L<OTfVE  
annuity 年金 "HVwm>qEi  
annuity contract 年金合约 K+H?,I  
annuity on human life 人寿年金 @6i^wC  
antecedent debt 先前的债项 "8Pxf=  
ante-dated cheque 倒填日期支票 9U58#  
anticipated expenditure 预期开支 IqEY.2KN  
anticipated net profit 预期纯利 *ZGQ`#1.X6  
anticipated revenue 预期收入 b0E(tPw5c  
anti-inflation measure 反通货膨胀措施 &P!^k0NJR  
anti-inflationary stance 反通货膨胀立场 )G ,LG0"-  
apparent deficit 表面赤字 XFmnZpqXH  
apparent financial solvency 表面偿债能力 (EUX>IJ  
apparent partner 表面合伙人 ~m uVQ  
application for personal assessment 个人入息课税申请书 {Y'DUt5j  
application of fund 资金应用 W1y,.6  
application to release as liquidator and to destruct the books of accounts and documents ^k^%w/fo  
申请免除清盘人职务及毁灭帐簿与文件 Q%QpG)E  
appointed actuary 委任精算师 "SyyOD )WA  
appointed auditor 委任核数师；委任审计师 %dL|i2+*8  
appointed trustee 委任的受托人 KEYM@,'  
appointer 委任人  fUb5KCZ  
apportioned pro rata 按比例分摊 C-_u; NEu  
apportionment 分配；分摊 9A3Q&@,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ET_}x7  
apportionment formula 分摊方程式 fQuphMOl6  
apportionment of estate duty 遗产税的分摊 IQScsqM  
appraisal 估价；评估 ]$nJn+85@b  
appreciable growth 可观增长 AGCqJ8`|T  
appreciable impact 显着影响 =q[3/'2V$?  
appreciable increase 可观增长 Cj5M  
appreciation 增值；升值 xvp{F9~qT  
appreciation against other currencies 相对其他货币升值 .,m$
Cm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [rPW@|^5  
appreciation tax 增值税 N4fuV?E`  
appropriation 拨款；拨用；拨付 |E
U}&k2  
appropriation account 拨款帐目 c!Pi)  
Appropriation Bill 拨款法案 S3qUzK  
appropriation-in-aid system 补助拨款办法 1 ,D2][  
approved assets 核准资产 tk}qvW.Ii  
approved basket stock 认可一篮子证券 A7|"0*62  
approved budget 核准预算 "t"dz'  
approved charitable donation 认可慈善捐款 4G_dnf_  
approved charitable institution 认可慈善机构 {,s:vPoiA  
approved currency 核准货币；认可货币 %iD>^Dp  
approved estimates 核准预算 fU)hn  
approved estimates of expenditure 核准开支预算 kmov(V  
approved overseas insurer 核准海外保险人 7Zu!s]t  
approved overseas trust company 核准海外信托公司 ~~5kAY-  
approved pooled investment fund 核准汇集投资基金 ]vT  
approved provident fund scheme 认可公积金计划 IUc!nxF#  
approved provision 核准拨款 fEQ<L!'  
approved redeemable share 核准可赎回股份 7BI0g@$Nn]  
approved regional stock 认可地区性证券 _FdWV?  
approved retirement scheme 认可退休金计划 yuI5# VUS  
approved subordinated loan 核准附属贷款 Qr0JJoHT  
arbitrage 套戥；套汇；套利 *~&W?i  
arbitrageur 套戥者；套汇者 sL&u%7>Re  
arbitrary amount 临时款项 -'q=oTZ  
arrangement 措施；安排；协定 $yCj80m\  
arrears 欠款 1Tiq2+hmf  
arrears of pay 欠付薪酬 I}k!i+Yl  
arrears of revenue 逾期未收税款；逾期未收的帐项 `+zr PpX  
articles of association 组织章程；组织细则；组织章程细则 ?;{A@icr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PCaa_ 2  
ascertainment of profit 确定利润 `RmB{qgB  
"Asia Clear" “亚洲结算系统” M $e~Rlw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y/i"o-}}~|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {5%<@<?)  
Asian Development Fund [ADF] 亚洲发展基金 3
!}'A  
Asian dollar bond 亚洲美元债券 w$B7..r  
Asian dollar market 亚洲美元市场 O^:Pr8|{J  
Asian dollar rate 亚洲美元利率 ~Kb(
`Px@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P_ZguNH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K}Z'!+<U  
asked price 沽盘；喊价；索价；卖方报价 2RE }l=h5  
assessable income 应评税入息 s{iYf :  
assessable loss 应评税亏损 }%XNB1/`  
assessable profit 应评税利润 UoKBcarm  
assessable value 应评税值 np>*O}r*  
assessed profit 估定利润 )m)>k` 0  
assessed value 经评估价值 ^WD[>E~  
assessment 评税；评定；估价；评税单 T Z>z5YTv  
assessment number 评税编号；估价编号 5SKu\H\  
assessment of additional tax 补加税评税 GzR;`,_O/  
assessment of performance 业绩评估；实绩评价 -#Wc@\;  
Assessor 评税主任 GuS3O)6Sg  
asset price bubbles 资产价格泡沫 4< H-ol  
asset-backed securities 具资产保证的证券 6Q wL  
assets accretion 资产增值 P4N{lQ.>  
assets and liabilities 资产与负债 U9k}y  
assets betterment statement 资产递增表；资产改进表 cdGl[dQ/  
assets lending 实物放款；有抵押贷款 4l3N#U0Q  
assets of the company passing on the death 死者去世时转移的公司资产 `/|=eQ")o@  
assets pledged as security for liabilities 用作负债抵押的资产 XG^  
assets portfolio 资产投资组合 x208^=F\\  
assets price 资产价格 <QJmdcG  
assets quality 资产质素 j<gnh  
assets realization 资产变现 67sb D<r  
assets refinancing arrangement 资产再集资安排 Q;^([39DI  
assets securitization 资产证券化 j1d=$'a "  
assets situated outside Hong Kong 在香港以外地方的资产 Z'fy9  
assets stripping 削减资产；拆卖资产 IM@Qe|5  
assets value 资产值 o1g[(zky  
assignee 承让人 #/1Bam6
 
assignment 转让；转让书；转让契 <T&$1m{  
assignment of interest 权益转让
:c.i Z  
assignment of letters patent and trade mark 专利证书及商标转让 O;zW'*c+  
assignment of property 物业转让；物业转让书 -0Q!:5EC  
assignment right 转让权 ]v#T'<Nl  
assignor 转让人 LS_QoS  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 UHg^F4>4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 XH*^#c  
associate member 附属会员 J7maG|S(DF  
associated body corporate 相联法人团体 o^NQ]BdH8  
associated company 相联公司；联属公司 Y}[r`}={  
associated corporation 相联法团 Fb}9cpz{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R.fRQ>rI  
公认会计师公会〔英国〕 (;M"'.C  
Association of Futures Exchange Brokers 香港期货经纪协会 vTP_vsdeG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 iN)@Cu7  
association of underwriters 承保人组织 '-~86Q  
assumption of control 接管 q)vD "{0.  
assurance 担保；保险；转易；转易书 -WYJ1B0v  
assurance of interest 权益的转易 :V"}"{(6  
at 19XX price 按一九ＸＸ年价格计算 dEL>Uly  
at a discount 按赔价计算；按贴水价格计算；打折扣 &0lNj@/  
at a premium 按溢价计算；按升水价格计算 f[v??^  
at call 通知付款；按通知 ~Ch`A@=5  
at constant market price 按固定市价计算 LRI_s>7  
at constant price 按固定价格计算 yA_d
${n  
at cost 按成本计算 PNG'"7O
  
at current market price 按当时市价计算；按现时市价计算 [|>.iH X  
at current price 按当时价格计算；按现时价格计算 2sTyuH
.  
at factor cost 按要素成本计算；按生产要素成本计算  z/ i3  
at money-of-the-day price 按付款当日价格计算 k^L (q\D  
at or better 按指定或较佳价位〔买卖指令〕 '2vlfQ@8a~  
at par 按面值计算；平价 $@NZ*m%?JQ  
at sight 见票即付 WV6vM()#!C  
at the close 按收市盘 b 9?w _  
at the opening 按开市盘 8e-{S~@W  
attestation 见证；见证条款 x=Ru@nK;  
at-the-money option 平价期权 H
;CGLis  
attorney 受权人；受托代表人 l nZ=< T  
attornment 新拥有人承认书 -R8RAwsLG  
attributable profit 可归属利润 &@Q3CCDS  
attributable share value 可归属股份价值 dYsqF 3f  
Auckland Stock Exchange 奥克兰证券交易所 eMF%!qUr  
auction 拍卖 ^\CQWgY(  
auctioneer 拍卖商 wVPq1? 9  
audit 审计；核数 OO$<Wgh  
Audit Commission 审计署 w_-{$8|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qle\c[UM5  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 tsk}]@W  
audit review 帐目审查 WFB2Ub7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l|&nG
CW  
audited account 审计帐目；经审计的帐目 +
]__zm/^  
audited annual account 经审计的周年帐目 U/ZbE?it>  
audited balance sheet 经审计的资产负债表 ,Bta)  
auditor 核数师；核数主任；审计师 PaZFM  
auditor's certificate 核数师证明书；审计师证明书 |9%>R*  
auditor's report 核数师报告；审计师报告 -0kwS4Hx2  
Aussie bond 澳元债券 REt()$ 7~  
austerity budget 紧缩预算 6^zv:C%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7e40
}n
 
Australia All Ordinaries Index 澳洲所有普通股票指数 "
qF&%&#r'  
Australian Dollar [AUD] 澳元 $0 li"+  
Australian Options Market 澳大利亚期权市场 Y,8M[UIK  
Australian Securities Commission 澳洲证券事务监察委员会 !~ZL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #mj+|/0  
Australian Stock Exchange 澳大利亚证券交易所 C*KRu`t  
Austrian Schilling [ATS] 奥地利先令 5~sJ$5<,  
authentication 认证；鉴证 S<>e(x3g]  
authority to purchase 委托购买证；委购书 T.{I~_  
authorization 认可；核准；授权；授权书 XJQ[aU"[]N  
authorization by direction 指示授权 ['c:n?  
authorization by instruction 指令授权 L*5&hPU  
authorization by warrant 令状授权 YZoudX'"  
authorization of unit trust 单位信托的认可 ,mRN;|N  
authorized agent 指定代理人 <y!BO  
authorized capital 法定资本 /yI~(8bO  
authorized clerk 出市员 b\^.5SEw  
authorized dealer 认可交易商 >g

 F  
authorized financial institution 认可财务机构 IUZsLNW  
authorized fund 认可基金 q<7Nz]Td  
authorized fund house 获授权的基金公司；认可基金公司 iWvgCm4  
authorized institution 认可机构 Q0r_+0[7j  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?W#! S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _h.[I8xgYG  
authorized insurer 获授权保险人；获认可承保人 MVTU$
65  
authorized investment 特准投资项目 N7jAPI@a\i  
authorized person 获授权人 *+J&ebSTN  
authorized representative 获授权代表 B4{A(-Tc  
authorized share capital 法定股本 xWV_Do)z  
automated quotation system 自动报价系统 5%W3&F6%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =GLsoc-b  
自动交易系统〔香港期货交易所有限公司〕 
+
ivz  
automatic adjustment mechanism 自动调整机制 K_My4>~Il  
automatic adjustment system 自动调整系统 AQFx>:in  
Automatic Clearing House 自动票据交换所 Dm5UQe  
automatic exchange rates accumulation system 自动化汇率累集系统 sd=i!r)ya  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B[Tw0rQ  
automatic teller machine [ATM] 自动柜员机 8..itty  
autopay 自动转帐 lxxK6;r~>  
available assets 可用资产 m=n V$H  
available fiscal reserve 现存财政储备 }b+=,Sc"  
available profit 可用利润 D}_\oE/n  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %fxGdzu7.  
average 平均；平均数；海损 eR3!P8t  
average basic salary 平均基本薪金 S4tdWA  
average consumer expenditure 平均消费开支；一般消费开支 U2K>\/-~  
average cost 平均成本 |_ ;-~bmb  
average cost of land production 增辟土地平均成本 [y:6vC   
average daily turnover 平均每日成交额 QGsUG_/_P  
average daily wage rate 平均每日工资率 FS']3uJ/  
average expenditure pattern 平均开支模式 gsAc
n  
average growth rate 平均增长率 'r'uR5jR  
average net fixed assets 固定资产平均净值 N-5lILuJJ  
average of relatives 相对价格平均数 ;)o%2#I  
average price 平均价格 OtnYv  
average propensity to consume 平均消费倾向；一般消费倾向 Q}1PPi,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 VNMhtwmK,  
average rate 平均率 ?XeRL<n  
average revenue 平均收入；平均收益 mDo]5 i<  
average stock 平均库存；平均存货 jIEK[vJ`  
average yearly rent 平均年租 2Ejs{KUj  
avoidance of double taxation 避免双重课税 R(hqBa/V  
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 Oa*/jZjr  
r$*k-c9Bf  
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