一些有用的会计术语(也不知道发的地方对不对)A

A: ^}8(o  
A share Ａ股；甲类股份 Nh^T,nv*l  
abatement of tax 减税；减扣免税额 X2}\i5{  
ABN AMRO Bank N.V. 荷兰银行 68[3 /  
above-the-line expenditure 线上项目支出；经常预算支出 SsIy;l  
above-the-line receipt 线上项目收入；经常预算收入 +\fr3@Yc  
ABSA Asia Limited 南非联合亚洲有限公司 C},;M@xV  
absolute change 绝对数值变更 /!=uM.  
absolute expenditure 实际开支 TUw^KSa  
absolute guideline figure 绝对准则数字 m$ )yd~  
absolute interest 绝对权益 iKnH6}`?U  
absolute order of discharge 绝对破产解除令 nL%;^`*8  
absolute profit margin 绝对利润幅度 ms{:=L2$$  
absolute value 实值；绝对值 2E33m*C2  
absolutely vested interest 绝对既得权益 $3[IlQ?  
absorbed cost 已吸收成本；已分摊成本 "o2p|2c  
absorption 吸收；分摊；合并 AON";&dLq-  
absorption rate 吸收率；摊配率；分摊率 x%pC.0%  
ACB Finance Limited 亚洲商业财务有限公司 l"5$6h  
acceptable form of reciprocity 合理的互惠条件 u_;*Ay  
acceptable rate 适当利率；适当汇率 HJhPd#xCW  
acceptance agreement 承兑协议 X^r5su?  
acceptance for honour 参加承兑 ;5:g%Dt  
acceptor 承兑人；接受人；受票人 ZM K"3c9  
acceptor for honour 参加承兑人 <W~5;m  
accident insurance 意外保险 [R+zzl&Zw  
Accident Insurance Association of Hong Kong 香港意外保险公会 e^&QT
  
accident insurance scheme 意外保险计划 nd3=\.(P  
accident year basis 意外年度基准 T]Gxf"mK  
accommodation 通融；贷款 l=8)_z;~D  
accommodation bill 通融票据；空头票据 Fq!12/Nn  
accommodation party 汇票代发人 =2] .G Gg  
account balance 帐户余额；帐户结余 ,],"tzKtE  
account book 帐簿 M>D 3NY[,  
account collected in advance 预收款项 q>/# P5V  
account current book 往来帐簿 (JH LWAH  
account of after-acquired property 事后取得的财产报告 Rp `JF}~o  
account of defaulter 拖欠帐目 /d=i0E3  
account payable 应付帐款 /+l3 BeL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /%EKq+ZP  
account receivable 应收帐款 {Z 3t0F  
account receivable report 应收帐款报表 .j:.?v  
account statement 结单；帐单；会计财务报表 et(/`  
account title 帐户名称；会计科目 iDt^4=`  
accountant's report 会计师报告 .281;] =  
Accountant's Report Rules 会计师报告规则 TC[_Ip
&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W7>4-gk  
Accounting Arrangements 《会计安排》 s\i=-`  
accounting basis 会计基础 ;j])h!8X  
accounting by Official Receiver 破产管理署署长呈交的帐目 m(>_C~rGN  
Accounting Circular 《会计通告》 OSk:njyC[  
accounting class 会计类别 3t22KY[`  
accounting date 记帐日期；会计结算日期 &f'\9lO  
accounting for money 款项核算 M[$(Pu  
Accounting Officer 会计主任 MzT#1~  
accounting period 会计报告期；会计期 >8Wvz.Nq/  
accounting policy 会计政策；会计方针 &o{I9MD  
accounting practice 会计惯例 I'2:>44>I6  
accounting principle 会计准则 N(>a-a  
accounting record 会计记录 9PjL 4A  
accounting report 会计报告 }c1Vu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xy>wA  
Accounting Society of China 中国会计学会 /AV [g^x
2  
accounting statement 会计报表 s,m+q)  
accounting system 会计制度；会计系统 a]'sby  
accounting transaction 会计事项；帐务交易 _ vVw2HH  
accounting treatment 会计处理 K]' 84
!l  
accounting year 会计年度 $T{,3;kt  
accretion 增值；添加 O=LS~&=,  
accrual 应计项目；应累算数目 >Z?fX  
accrual basis 应计制；权责发生制 zIt-mU  
accrual basis accounting 应计制会计；权责发生制会计 : Q X~bq  
accrue 应累算；应计 y ,
isK  
accrued benefit 应累算利益 "<ow;ciJF  
accrued charges 应计费用 m6^Ua  
accrued cumulative preference share dividend 应累算的累积优先股股息 GdG1e%y]z  
accrued expenses 应累算费用 mbxJS_P  
accrued interest payable 应付利息；应计未付利息 @;kw6f:{d  
accrued interest receivable 应收利息；应计未收利息 !R;P"%PHV  
accrued right 累算权益 *k==2figz  
accruing profit 应累算的利润 r@FdxsCnGM  
accumulated fiscal reserve 累积财政储备 `bu3S}m7  
accumulated profit 累积利润；滚存溢利 sv\'XarM  
accumulated reserve 累积储备 t^ LXGQ  
accumulation of surplus income 累积收益盈余 ]#R'hL%f  
acquired assets 既得资产 wVkms  
acquisition 收购；购置；取得 B+S &vV  
acquisition cost 购置成本 &i"33.#]  
acquisition expenses 购置费用 %F-/|x1#Q  
acquisition of 100% interest 收购全部股权 4r#O._Z  
acquisition of control 取得控制权 ~r;da9  
acquisition of fixed assets 购置固定资产 wGa0w*$  
acquisition of shell “买壳” SjD,  
acquisition price 收购价 iY"I:1l.  
act of God 天灾 ='u'/g$'&  
acting partner 执事合伙人 ha  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Je_Hj9#M\d  
active partner 积极参与的合伙人 +#8?y 5~q  
active trading 交投活跃 Qw
XM<qG*  
actual circulation 实际流通 h Vz%{R"  
actual cost 实际成本 #<f}.P.Uc  
actual expenditure 实际开支；实际支出 `q* 0^}  
actual income 实际入息；实际收入；实际收益 7iu?Q  
actual market 现货市场 6-va;G9Fc  
actual price 现货价；实际价格 ~ z4T   
actual profit 实际利润 nN>D=a"&F  
actual quotation 实盘；实际价位；实际报价
dVc;Tt  
actual year basis 按实际年度计算 .B*Yg<j  
actuals 实货 Pd!;z=I  
actuarial investigation 精算调查 iKv`
[k  
actuarial principle 精算原则 WI9'$hB\  
actuarial report 精算师报告 y@]4xLB]  
Actuarial Society of Hong Kong 香港精算学会 ^ L'8:  
actuarial valuation 精算师估值 &b,.W;+  
actuary 精算师 Ht? u{\p@  
ad referendum agreement 暂定协议；有待覆核的协定 Jpg_$~k  
ad valorem duty 从价税；按值征税 zr@Bf!VG:  
ad valorem duty system 从价税制 I9*o[Jp5  
ad valorem fee 从价费 mXlXB#N  
ad valorem tariff 从价关税 +A8S 6bA[=  
additional allowance 额外免税额 Na: M1Uhb  
additional amount for unexpired risk 未过期风险的额外款额 ^.Q{Aqu#.H  
additional assessable profit 补加应评税利润 +5Ir=]=T9  
additional assessment 补加评税 \<|a>{`7]i  
additional commitment 额外承担 toPA@V  
additional commitment vote 额外承担拨款 v}A] R9TY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yd"|HHx  
additional dependent parent allowance 供养父母额外免税额 gJi11^PK  
additional provision 额外拨款 j{VxB  
additional stamp duty 附加印花税 Uo(\1&?  
additional tax 补加税罚款；补加税款 "Nd$sZk=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R4
!qm0Cd  
adjudged bankrupt 被裁定破产 O/_}O_rR  
adjudicated bankrupt 裁定破产人 9pE)S^P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 95(c{ l/  
adjudication of bankruptcy 裁定破产；宣告破产 .Y'kDuUu  
adjudication of insolvency 裁定无力偿还债务 X^%I 3  
adjusted actual 经调整的实数；调整后的实数 COv#dOw  
adjusted current assets 经调整的流动资产；调整后的流动资产 %#Wg>6  
adjusted figure 经调整的数字；调整后的数额 ;w4rwL  
adjusted liabilities 经调整的负债；调整后的负债 V'c9DoSRI\  
adjusted loss 经调整的亏损；调整后的亏损 Fdd$Bl.&XS  
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 8"wA8l.  
adjusted profit 经调整的利润；调整后的利润 "A__z|sQ
 
adjusted surplus 经调整的盈余额；调整后的盈余额 S
As'u"EB  
adjusted value 经调整的价值；调整后的价值 +;#hED;8  
adjustment 调整；修订；理算〔保险〕 . )Fn]x"<  
adjustment centre 调剂中心 H:U1#bQQ:  
adjustment lag 调整过程的时间差距；调整时差 ;G!X?(%+  
adjustment mechanism 调整机制 meR%);\  
adjustment of loss 亏损调整 v|_?qBs"  
adjustment process 调整过程；调整程序 X X{:$f+  
adjustment range 调整幅度 2t1WbP1  
administered exchange rate 受管制汇率 v0X5`VV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )ty *_@N0  
administration expenses 行政费用 ;Iw'TF   
administration fee 手续费；行政费 ec1
snMY  
administration in bankruptcy 破产管理 8v1asFxs.  
administration order 遗产管理令 6#N1 -@  
administrator 管理人；遗产管理人 )_+"  
administrator of the estate 遗产管理人 _kH#{4`Hw  
admission of debt 债项承认书 la)f\Nk  
admission of proof 接纳债权证明 \_@u"+,$W  
advance 放贷款项；垫付款项；预支款项；预付款项 &IT'%*Y:V  
advance account 暂支帐目；预付款帐户 5 W(iU  
advance compensation 预付补偿金 Ul@ZCv+  
advance from shareholder 股东垫款 #Vul#JHW  
advance pending reimbursement 预支以待日后付还 oLruYSaD  
advanced economy 先进经济体系 Uvf-h4^J]:  
advancement 预付；预付财产 cWFvYF  
advances warrant 垫款令 b_V)]>v+  
advancing 贷出 "4g1I<  
adverse balance 逆差  t8GJ;  
adverse exchange 逆汇  Ea\a:  
advertisement addressed to shareholders 在报章刊登的致股东通告 q,u>`]}
 
advice for collection 托收通知书 Vz 5:73  
advice of drawing 提款通知书；汇票通知书 5`x9+XvoN  
advice of payment 付款通知 A ,LAA$  
Advisory Committee [Securities and Futures Commission] dmlh;Z  
谘询委员会〔证券及期货事务监察委员会〕 h^hEyrJw  
Advisory Committee on Diversification 经济多元化谘询委员会 q6j]j~JxB  
affidavit 誓章；遗产申报誓章
;i:Uoyi  
affidavit of no receipt 述明无收款的誓章 G#dpSNV
3|  
affiliate 联号；联营公司；附属公司 *tRJ=  
affiliated company 附属公司；联号；联营公司 9D<^)ShY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {GWcw<g.B  
affordability 负担能力  .)cOu>  
African Development Bank [AfDB] 非洲开发银行 #Q'i/|g
 
after-acquired property 事后取得的财产 JAB]kNvI  
after-hours dealing 市后交易 }=f}@JlFB  
after-tax profit 税后盈利；税后利润；税后溢利 <V6#)^Or  
agency agreement 代理协议 JH)&Ca>S  
agency expenses 代理机构的开支 r4D66tF  
agency fee 代理费 _R5^4-Qe  
Agency Law 《代理法》 ;F5B)&/B  
agent 代理人；承销人 ,\=u(Y\I[  
agent of company 公司代理人 1>1|>%  
agent's fee 代理人费；经纪费 <NJ7mR}  
aggregate 总计；总数；总体数字 Do_L  
aggregate amount 总款额；总额 u'32nf?  
aggregate assets and liabilities 总体资产与负债 VwC,+B  
aggregate at constant price 按固定价格计算的总体数字 jC\R8_  
aggregate demand 总需求 ^<% w'*gR  
aggregate gross position 总持仓量 uxh4nyE  
aggregate limit 总限额 k*M{?4  
aggregate of salaries tax 合计薪俸税 YRYrR|I  
aggregate performance 总体表现；总体业绩 Ok:@F/ v  
aggregate supply 总体供应 DJn>. Gd  
aggregate surplus 总盈余 V9<[v?.\  
aggregate total 整体总额 7#g C(&\A  
aggregate value 总值；合计价值 F`u{'w:Hv  
aggregated basis 合计基准 yv'rJI~ Ps  
aggregated net chargeable income 合计应课税入息实额 UBU(@T(  
aggregation 合并计算；合计；总和 ;<&s_C3  
aggregation of incomes of husband and wife 夫妇入息合并计算 Tu6he8Q-  
aggregation of property 财产的总和 p!Gf^  
agio 差价；贴水 ?` `+OH  
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》 OOk53~2id  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1:>RQPXcWv  
《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》 D 'u+3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment G
*"N}M1)  
《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》 Hb]7>[L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kb%W3c9HO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q z/pz_}  
agreement for a settlement 授产协议 8F[j}.8q  
agreement for assignment 转让协议 VX>_Sps  
agreement for sale 售卖协议；买卖协议 yRgo1ow]  
agreement for sale and purchase 买卖协议 2l!"OiB.P  
agreement for the payment of interest 支付利息协议 17 j7j@s)  
agreement for the repayment of money 还款协议 71)#'ey  
agreement of reinsurance 再保险协议 eq@ v2o7  
Agricultural Bank of China 中国农业银行 lN1zfM  
air passenger departure tax 飞机乘客离境税 A?7%q^;E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "RShsJZMH  
airport tax 机场税 `r]Cd {G  
alcohol duty 酒精税 T\WNT#My  
alienation 让与；让渡；转让 Hou{tUm{xC  
alimony 生活费；赡养费 =Q|}7g8o  
All Ordinaries Index [AOI] 所有普通股指数 Maxnk3n  
all risks 全险；综合险 l y%**iN  
All Sales Record for Stock Market 《股票市场成交报告》 Y3Qq'FN!I  
Allied Capital Resources Limited 新联财务有限公司 @O3
w4Zs  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 w_{z"VeD  
allocation letter 拨款信件 7}lZa~/  
allocation of fund 分配款项；预留款项 NMj`wQ`M+  
allocation of profit 利润分配；溢利分配 HOUyB's'  
allocation warrant 拨款令 /f6]XP\'`+  
allotment 分配；配股 >WD^)W fa  
allotment notice 股份配售通知；配股通知 &FZe LIt  
allotment of shares 股份分配 2fLd/x~  
allowable 可获宽免；免税的 Ke/P[fo  
allowable business loss 可扣除的营业亏损 i5wA=K_  
allowable expenses 可扣税的支出 tL
).f:?  
allowance 免税额；津贴；备抵；准备金 '|q:h  
allowance for debts 债项的免税额 )RkU='lB "  
allowance for depreciation by wear and tear 耗损折旧免税额 yNT2kB'  
allowance for funeral expenses 殡殓费的免税额 _cJ{fYwYU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E8j9@BHU[r  
allowance for repairs and outgoings 修葺及支出方面的免税额 i;tA<-$-  
allowance to debtor 给债务人的津贴 3jn@ [ m  
alteration of capital 资本更改 hZ#tB  
alternate trustee 候补受托人 KXM-GIRUG  
amalgamation 合并 G|MDo|q]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >3kR~:;  
ambit of charges 征税范围；收费范围 :^*V[77  
amended valuation 经修订的估值 cwD0 ~B
 
American Commodities Exchange 美国商品交易所 b:3hKW  
American Express Bank Limited 美国运通银行 zk/!#5JtK  
American Stock Exchange 美国证券交易所 $e;!nI;z  
amortization 摊销 *.+>ur?t  
amount due from banks 存放银行同业的款项 -'0AV,{Z  
amount due from banks abroad 存放海外银行同业的款项 Mu(Y6  
amount due from holding companies 控股公司欠款 {xykf7zp  
amount due from local banks 存放本港银行同业的款项 'w!gQ#De  
amount due to banks 银行同业的存款 yd%\3}-  
amount due to banks abroad 海外银行同业的存款 /~^I]D  
amount due to holding companies 控股公司存款 C0fA3y72
 
amount due to local banks 本港银行同业的存款 SB'YV#--  
amount due to outport banks 外埠银行同业的存款 BJq}1mn*  
amount for note issue 发行纸币的款额 Q*4q3B&  
amount of bond 担保契据的款额 czb%%:EJs|  
amount of consideration 代价款额 zo5.}mr+  
amount of contribution 供款数额 %%Kg'{-:  
amount of indebtedness 负债款额 Ly<;x^D  
amount of principal of the loan 贷款本金额 YH[_0!JY^  
amount of rates chargeable 应征差饷数额 EGDE4n5>I  
amount of share capital 股本额 C&st7. (k  
amount of sums assured 承保款额 -#o+x Jj  
amount of variation 变动幅度 m ZhVpIUO  
amount of vote 拨款数额 xWwPrd  
amount payable 应付款额 (g)@wNBW  
amount receivable 应收款额 e-')SB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'H'+6 
 
analysis 分析 h@~X*yLKh  
ancillary risk 附属风险 iR_Syk`G*A  
annual account 周年帐目；周年帐目报表；年度决算；年结
Y-Ku2m  
annual accounting date 年结日期 _l,Z38  
annual allowance 每年免税额；年积金；年度津贴；年津 '; dW'Uwc  
annual balance 年度余额 E5t+;vL~  
annual disposable income 每年可动用收入 1;xw)65  
annual estimates 周年预算 =5/;h+bk+3  
annual fee 年费 PHK#b.B>a8  
annual general meeting 周年大会 0;H6b=  
annual growth rate 年增率；每年增长率 t?
A4xk  
annual long-term supplement 长期个案每年补助金 y;Zfz~z  
annual pensionable emolument 可供计算退休金的年薪 mce`1Tjw  
annual report 年报 ^sOm7S{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CU;nrd"  
annual return 周年报表；周年申报表；每年报税表格 /T(\}Z  
Annual Return Rules 《周年报表规则》 w.Vynb  
annual review of consumer prices 每年消费物价回顾 9v F2aLPk  
annual roll-forward basis 逐年延展方式 xI4I1"/  
annual salary 年薪 QBw ZfX  
annual statement 年度报表；年度决算表 \l:g{GnoT  
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 |Hm'.-   
annuitant 年金受益人 ?iLd5 Z  
annuity 年金 ,?`1ve_K<  
annuity contract 年金合约 IeB6r+4|  
annuity on human life 人寿年金 NslA/"*  
antecedent debt 先前的债项 m3(T0.j0P  
ante-dated cheque 倒填日期支票 -n *>zGc  
anticipated expenditure 预期开支 :]^P^khK  
anticipated net profit 预期纯利 P{Z71a5  
anticipated revenue 预期收入 a!:8`X~[/$  
anti-inflation measure 反通货膨胀措施 WDGGT.hG  
anti-inflationary stance 反通货膨胀立场 ;F""}wzn  
apparent deficit 表面赤字 D;I`k L  
apparent financial solvency 表面偿债能力 $ tNhwF  
apparent partner 表面合伙人 "k<:a2R  
application for personal assessment 个人入息课税申请书 1(i>Vt.+  
application of fund 资金应用 6{$dFwl  
application to release as liquidator and to destruct the books of accounts and documents bQy%$7UmX,  
申请免除清盘人职务及毁灭帐簿与文件 P082.:q"  
appointed actuary 委任精算师 2E2}|: ||&  
appointed auditor 委任核数师；委任审计师 rH9}nL  
appointed trustee 委任的受托人 <s>/< kW:  
appointer 委任人 [/Z'OV"tU
 
apportioned pro rata 按比例分摊 `,Nn4  
apportionment 分配；分摊 LZ)m](+M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oe|e
+  
apportionment formula 分摊方程式 iHn!KV  
apportionment of estate duty 遗产税的分摊 i"]8Zw_D  
appraisal 估价；评估 K~8tN,~&  
appreciable growth 可观增长 >NRz*h#  
appreciable impact 显着影响 /plUzy2Yu  
appreciable increase 可观增长 iL_F*iK5  
appreciation 增值；升值 8KtgSash  
appreciation against other currencies 相对其他货币升值 z>33O5U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +w.Kv ;  
appreciation tax 增值税 _qeuVi=A  
appropriation 拨款；拨用；拨付 ij(4)=  
appropriation account 拨款帐目 HQ3`:l
 
Appropriation Bill 拨款法案 @7s,|\  
appropriation-in-aid system 补助拨款办法 R2O.}!'  
approved assets 核准资产 a9Fm Y`  
approved basket stock 认可一篮子证券 iEviH>b5  
approved budget 核准预算 jN%p5nZ^EK  
approved charitable donation 认可慈善捐款 7vaN&%;E%  
approved charitable institution 认可慈善机构
NceB'YG|  
approved currency 核准货币；认可货币 t/*K#]26  
approved estimates 核准预算 7+a%ehwU  
approved estimates of expenditure 核准开支预算 {
* j^g6;  
approved overseas insurer 核准海外保险人 "Wk{4gS7l  
approved overseas trust company 核准海外信托公司 r^A#[-VyNP  
approved pooled investment fund 核准汇集投资基金 =b<<5N s  
approved provident fund scheme 认可公积金计划 N4H+_g|  
approved provision 核准拨款 Yc82vSG'  
approved redeemable share 核准可赎回股份 WYC1rfd=  
approved regional stock 认可地区性证券 As+;qNO  
approved retirement scheme 认可退休金计划 'K3s4x($  
approved subordinated loan 核准附属贷款 vzcBo%  
arbitrage 套戥；套汇；套利 uR;-eK  
arbitrageur 套戥者；套汇者 48CI8[T  
arbitrary amount 临时款项 7p.h{F'A  
arrangement 措施；安排；协定 Ok>(>K<r  
arrears 欠款 P$3=i`X!nw  
arrears of pay 欠付薪酬 VL7S7pb_  
arrears of revenue 逾期未收税款；逾期未收的帐项 
C5+`<  
articles of association 组织章程；组织细则；组织章程细则 So=nB} b[?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6"i{P  
ascertainment of profit 确定利润 :Jeo_}e 0  
"Asia Clear" “亚洲结算系统” i.t9jN  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 PiQkJ[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #<wpSs  
Asian Development Fund [ADF] 亚洲发展基金 S&3X~jD(1  
Asian dollar bond 亚洲美元债券 =~hsKBt*  
Asian dollar market 亚洲美元市场 rocB"0  
Asian dollar rate 亚洲美元利率 (.,'}+1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P-+M,>vNy[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,MM>cOQ  
asked price 沽盘；喊价；索价；卖方报价 )@,90Vhh  
assessable income 应评税入息 1/2V.:bg  
assessable loss 应评税亏损 ,
|.8nk"  
assessable profit 应评税利润 xIQ/$[&v  
assessable value 应评税值 MkDK/K$s  
assessed profit 估定利润 ;T.s!B$Uu  
assessed value 经评估价值 nU&NopD+*G  
assessment 评税；评定；估价；评税单 "%E-X:Il#  
assessment number 评税编号；估价编号 'B3Wza.  
assessment of additional tax 补加税评税 ov`^o25f  
assessment of performance 业绩评估；实绩评价 E69:bQ94u  
Assessor 评税主任 PZuq'^p  
asset price bubbles 资产价格泡沫 (/U)>%n  
asset-backed securities 具资产保证的证券 Jq$_=X&  
assets accretion 资产增值 +YkW[a\4  
assets and liabilities 资产与负债 l Io9,K
e  
assets betterment statement 资产递增表；资产改进表 A<SOT>m]  
assets lending 实物放款；有抵押贷款 d1V^2Hb?  
assets of the company passing on the death 死者去世时转移的公司资产 DD!MGf/  
assets pledged as security for liabilities 用作负债抵押的资产 {N!E5*$Tr  
assets portfolio 资产投资组合 .Iwur;/\  
assets price 资产价格 dP$8JI{  
assets quality 资产质素 )'[x)q  
assets realization 资产变现 "{A*(.  
assets refinancing arrangement 资产再集资安排 ;8*XOC;[  
assets securitization 资产证券化 h `\$sT!Z  
assets situated outside Hong Kong 在香港以外地方的资产 nn
@^K6  
assets stripping 削减资产；拆卖资产 7m:|u*ij2~  
assets value 资产值 o_Jn_3=  
assignee 承让人 [DZqCo  
assignment 转让；转让书；转让契 DS:>/m>)  
assignment of interest 权益转让 uu}`warW  
assignment of letters patent and trade mark 专利证书及商标转让 JF~1'"_f:  
assignment of property 物业转让；物业转让书 c62dorDqy  
assignment right 转让权 d>%gW*  
assignor 转让人 A*8m8Sh$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 `^7:7Wr]=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )
jyq{Jb  
associate member 附属会员 ~+O`9&  
associated body corporate 相联法人团体
PiMKu|,3  
associated company 相联公司；联属公司 *jk3 \KaoV  
associated corporation 相联法团 _wf5%(~b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {=UFk-$=  
公认会计师公会〔英国〕 8Y2xW`  
Association of Futures Exchange Brokers 香港期货经纪协会 5D,.^a1 A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 
GX4QaT%  
association of underwriters 承保人组织 AV40:y\RW  
assumption of control 接管 &v^!y=Bt  
assurance 担保；保险；转易；转易书 )~ 0}Et l  
assurance of interest 权益的转易 V0K16#}1gM  
at 19XX price 按一九ＸＸ年价格计算 #6Jc}g<?g  
at a discount 按赔价计算；按贴水价格计算；打折扣 9-0<*)"b>  
at a premium 按溢价计算；按升水价格计算 G&q'#3ieC  
at call 通知付款；按通知 lT8#bA  
at constant market price 按固定市价计算 ypx: )e"/  
at constant price 按固定价格计算 Cye T]y  
at cost 按成本计算 #/Ruz'H1>  
at current market price 按当时市价计算；按现时市价计算 wV(AT$  
at current price 按当时价格计算；按现时价格计算 |% z^N*  
at factor cost 按要素成本计算；按生产要素成本计算 dsJm>U)  
at money-of-the-day price 按付款当日价格计算 96d~~2p  
at or better 按指定或较佳价位〔买卖指令〕 /~De2mq1  
at par 按面值计算；平价 @@I7$*  
at sight 见票即付 7kKuZW@K-  
at the close 按收市盘 R}8XRe  
at the opening 按开市盘 Ck\7F?S  
attestation 见证；见证条款 0RUi\X4HI  
at-the-money option 平价期权 YEv%C|l  
attorney 受权人；受托代表人 Ko6^iI1  
attornment 新拥有人承认书 MJ`N,E[  
attributable profit 可归属利润 #B8*gFZB  
attributable share value 可归属股份价值 }GumpT$Xw  
Auckland Stock Exchange 奥克兰证券交易所 98RKCc9h  
auction 拍卖 +
oI3I~  
auctioneer 拍卖商 T.REq4<  
audit 审计；核数 As~(7?]r  
Audit Commission 审计署 F/p,j0S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sIy  
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〕 ndink$  
audit review 帐目审查 "g>.{E5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #sTEQjJ,J  
audited account 审计帐目；经审计的帐目 K=dR%c(  
audited annual account 经审计的周年帐目 K_~h*Yc  
audited balance sheet 经审计的资产负债表 (hB?  
auditor 核数师；核数主任；审计师 o!OMm!  
auditor's certificate 核数师证明书；审计师证明书 j~E",7Q'  
auditor's report 核数师报告；审计师报告 gn8|/ev  
Aussie bond 澳元债券 L[g0&b%%-  
austerity budget 紧缩预算 +-<}+8G;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -#In;~  
Australia All Ordinaries Index 澳洲所有普通股票指数 #*9-d/K  
Australian Dollar [AUD] 澳元 %c|UmKKi  
Australian Options Market 澳大利亚期权市场 
]5Qy  
Australian Securities Commission 澳洲证券事务监察委员会 >(r{7Qg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !}f1`/   
Australian Stock Exchange 澳大利亚证券交易所 SJ?6{2^  
Austrian Schilling [ATS] 奥地利先令 :O-iykXyI  
authentication 认证；鉴证 xYfD()w<I  
authority to purchase 委托购买证；委购书 lDc-W =X=  
authorization 认可；核准；授权；授权书 T!RT<&
  
authorization by direction 指示授权 izgp*M,  
authorization by instruction 指令授权 ^T5X)Nu{=C  
authorization by warrant 令状授权 Pq9|WV#F5/  
authorization of unit trust 单位信托的认可
2)X4y"l  
authorized agent 指定代理人 G{Yz8]m  
authorized capital 法定资本 fu[K".  
authorized clerk 出市员 %" D%:  
authorized dealer 认可交易商 O`G/=/GZ  
authorized financial institution 认可财务机构 mLh kI!4[  
authorized fund 认可基金 {@W9
3=Vq8  
authorized fund house 获授权的基金公司；认可基金公司 g.py+ ZFJ  
authorized institution 认可机构 =U8Ek;Drp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8:=n*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fq )vK  
authorized insurer 获授权保险人；获认可承保人 cD*}..-/4  
authorized investment 特准投资项目 : _e#  
authorized person 获授权人 K5Q43e1  
authorized representative 获授权代表 Tm}rH]F&  
authorized share capital 法定股本 ]\-^>!F#K  
automated quotation system 自动报价系统 -l~Z0U>^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +4;uF]T  
自动交易系统〔香港期货交易所有限公司〕 {S/yL[S.  
automatic adjustment mechanism 自动调整机制 F{06 _T  
automatic adjustment system 自动调整系统 ~Q{QM:k  
Automatic Clearing House 自动票据交换所 T>TWU:  
automatic exchange rates accumulation system 自动化汇率累集系统 :x.7vZzxs  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dzLQI}89+k  
automatic teller machine [ATM] 自动柜员机 1"Z@Q`}  
autopay 自动转帐 x:-.+C%  
available assets 可用资产 qm/Q65>E  
available fiscal reserve 现存财政储备 pl@O N"=[  
available profit 可用利润 -;f*VM.a  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v+p{|X-  
average 平均；平均数；海损 {3;AwhN0H  
average basic salary 平均基本薪金 fjvN$NgVs  
average consumer expenditure 平均消费开支；一般消费开支 V7#v6!7A@  
average cost 平均成本 sn7AR88M;  
average cost of land production 增辟土地平均成本 QaUm1i#
 
average daily turnover 平均每日成交额 ? WJ> p  
average daily wage rate 平均每日工资率 bvfk  
average expenditure pattern 平均开支模式 ^,m< 9  
average growth rate 平均增长率 P96pm6H_;  
average net fixed assets 固定资产平均净值 +]=e;LN$0  
average of relatives 相对价格平均数 EY*(Bw  
average price 平均价格 R1Sy9x .  
average propensity to consume 平均消费倾向；一般消费倾向 HhO".GA  
average propensity to save 平均储蓄倾向；一般储蓄倾向 A-:O`RK  
average rate 平均率 5F`;yh+e  
average revenue 平均收入；平均收益 K
iGp[eb  
average stock 平均库存；平均存货 %X#zj"  
average yearly rent 平均年租 f{SB1M   
avoidance of double taxation 避免双重课税 6'\6OsH  
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 2<M= L1\  
c-.t>r&  
给你加分了