一些有用的会计术语(也不知道发的地方对不对)A

A: S!{Kn ;@  
A share Ａ股；甲类股份 *<IQ+oat,a  
abatement of tax 减税；减扣免税额 zKf.jpF^  
ABN AMRO Bank N.V. 荷兰银行 MU#$tXmnC  
above-the-line expenditure 线上项目支出；经常预算支出 _ ATIV  
above-the-line receipt 线上项目收入；经常预算收入 ?5Ub&{  
ABSA Asia Limited 南非联合亚洲有限公司 c&>==pI]k  
absolute change 绝对数值变更 >XomjU[srQ  
absolute expenditure 实际开支
V+MhS3VD  
absolute guideline figure 绝对准则数字 1}DUe.a  
absolute interest 绝对权益 >G<.^~o  
absolute order of discharge 绝对破产解除令 ,].S~6IM  
absolute profit margin 绝对利润幅度 RXWS,rF  
absolute value 实值；绝对值 oP`yBX  
absolutely vested interest 绝对既得权益 \-scGemH  
absorbed cost 已吸收成本；已分摊成本 qE)G;Y<,1  
absorption 吸收；分摊；合并 <CM}g4Y  
absorption rate 吸收率；摊配率；分摊率 <cx,Z5W  
ACB Finance Limited 亚洲商业财务有限公司 .:?cU#.  
acceptable form of reciprocity 合理的互惠条件 6H:'_|G  
acceptable rate 适当利率；适当汇率 Xw<5VIAHm;  
acceptance agreement 承兑协议 bR&<vrMmrA  
acceptance for honour 参加承兑 F
K!UUy;  
acceptor 承兑人；接受人；受票人 )WR*8659e  
acceptor for honour 参加承兑人 {WYmO1  
accident insurance 意外保险 c:f++||  
Accident Insurance Association of Hong Kong 香港意外保险公会 <Q%:c4N  
accident insurance scheme 意外保险计划 GTBT0$9g.  
accident year basis 意外年度基准 x}*Y =Xh  
accommodation 通融；贷款 vo3[)BDbT  
accommodation bill 通融票据；空头票据 -7\6j#;l  
accommodation party 汇票代发人 ;DN:AgXP  
account balance 帐户余额；帐户结余 OK1f Y`$z  
account book 帐簿 n?z^"vv$i  
account collected in advance 预收款项 AfOq?V  
account current book 往来帐簿 O:86
*  
account of after-acquired property 事后取得的财产报告 U<Z\jT[  
account of defaulter 拖欠帐目 HZ.Jc"+M  
account payable 应付帐款 |&xjuBC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H,5##@X  
account receivable 应收帐款 ?ybX&V  
account receivable report 应收帐款报表 Pln*?o  
account statement 结单；帐单；会计财务报表 jy2@t*  
account title 帐户名称；会计科目 B$kp\yL  
accountant's report 会计师报告 f
8X/kz  
Accountant's Report Rules 会计师报告规则 YkqauyV^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @Tl!A1y?  
Accounting Arrangements 《会计安排》 D
|BP]j}6  
accounting basis 会计基础 |0A:
0'uA!  
accounting by Official Receiver 破产管理署署长呈交的帐目 z,#3YC{'  
Accounting Circular 《会计通告》 Me|+)}'p5h  
accounting class 会计类别 twA2
U7F  
accounting date 记帐日期；会计结算日期 0-{l4;o  
accounting for money 款项核算 |Sf` Cs  
Accounting Officer 会计主任 ^FZ7)T  
accounting period 会计报告期；会计期 t1h2ibO  
accounting policy 会计政策；会计方针 TPeBb8v8D  
accounting practice 会计惯例 {cF>,T  
accounting principle 会计准则 OJH:k~]0!  
accounting record 会计记录 6"UL+$k  
accounting report 会计报告 dS[="Set  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H@R2mw  
Accounting Society of China 中国会计学会 fpK`
 
accounting statement 会计报表 =P"Sm r  
accounting system 会计制度；会计系统 Z" !+p{u  
accounting transaction 会计事项；帐务交易 xK8R![x  
accounting treatment 会计处理 S3(2.c~  
accounting year 会计年度 >|
e>=  
accretion 增值；添加 9v2(cpZ  
accrual 应计项目；应累算数目 [Y^1}E*  
accrual basis 应计制；权责发生制 UIl^s8/  
accrual basis accounting 应计制会计；权责发生制会计 F< #!83*%  
accrue 应累算；应计 D;l)&"|r?  
accrued benefit 应累算利益 Q(e3-a  
accrued charges 应计费用 0Q_@2  
accrued cumulative preference share dividend 应累算的累积优先股股息 al3[Ph5G  
accrued expenses 应累算费用 nPj/C7j  
accrued interest payable 应付利息；应计未付利息 LpJ_HU7@lk  
accrued interest receivable 应收利息；应计未收利息 $*u{i4b  
accrued right 累算权益 <Gr775"  
accruing profit 应累算的利润 }nW)+  
accumulated fiscal reserve 累积财政储备 ,UD,)ZPf[  
accumulated profit 累积利润；滚存溢利 }ST0?_0F*  
accumulated reserve 累积储备 yv!,iK9  
accumulation of surplus income 累积收益盈余 =>7\s}QZ  
acquired assets 既得资产 bCmhlSNi  
acquisition 收购；购置；取得 VC6S4FU4K  
acquisition cost 购置成本 @$(/6]4p  
acquisition expenses 购置费用 +yYv"J  
acquisition of 100% interest 收购全部股权 8'kA",P  
acquisition of control 取得控制权 B?xu
!B,  
acquisition of fixed assets 购置固定资产 ZoiCdXvTN  
acquisition of shell “买壳”  9g*MBe:  
acquisition price 收购价 R{"7q:-  
act of God 天灾 |F'k5Lh  
acting partner 执事合伙人 1wqsGad+;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oVc l (  
active partner 积极参与的合伙人 r|WoM39bp  
active trading 交投活跃 0*.> >rI  
actual circulation 实际流通 :K)=Hf2y  
actual cost 实际成本 9N[vNg<n  
actual expenditure 实际开支；实际支出 *<**rY*  
actual income 实际入息；实际收入；实际收益 Z`l97$\  
actual market 现货市场 EPz$`#Sh"  
actual price 现货价；实际价格 /?; 8F  
actual profit 实际利润 _S(]/d(c
 
actual quotation 实盘；实际价位；实际报价 5[Ryc[  
actual year basis 按实际年度计算 uT}Jw  
actuals 实货 R":nG7o  
actuarial investigation 精算调查 p5KM(N6f  
actuarial principle 精算原则 f]BG`rJX  
actuarial report 精算师报告 E&/D%}Wl  
Actuarial Society of Hong Kong 香港精算学会 "5-S:+  
actuarial valuation 精算师估值 hOX$|0i  
actuary 精算师 1MV\ ^l_  
ad referendum agreement 暂定协议；有待覆核的协定 [Q/')5b  
ad valorem duty 从价税；按值征税 U?6YY`A8  
ad valorem duty system 从价税制 gJVakR&  
ad valorem fee 从价费 T1y,L<7?  
ad valorem tariff 从价关税 "}b
k *2  
additional allowance 额外免税额 $o"PQ!z  
additional amount for unexpired risk 未过期风险的额外款额 C_[V[k0(  
additional assessable profit 补加应评税利润 lxRzyx  
additional assessment 补加评税 FRicHs n  
additional commitment 额外承担 fWR]L47n  
additional commitment vote 额外承担拨款 U=C8gVb{Hq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "Q~6cH[#  
additional dependent parent allowance 供养父母额外免税额 |f^/((:D  
additional provision 额外拨款 
27vLI~  
additional stamp duty 附加印花税 3mIX9&/  
additional tax 补加税罚款；补加税款 sg(L`P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H7e/6t<x  
adjudged bankrupt 被裁定破产 fuQ|[tpvQG  
adjudicated bankrupt 裁定破产人 eo4<RDe<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gev7eGH<  
adjudication of bankruptcy 裁定破产；宣告破产 yT42u|xZA  
adjudication of insolvency 裁定无力偿还债务 W 9Z.X!h  
adjusted actual 经调整的实数；调整后的实数 VZ*Q|  
adjusted current assets 经调整的流动资产；调整后的流动资产 E5lC'@Dcz  
adjusted figure 经调整的数字；调整后的数额 #;RP ?s  
adjusted liabilities 经调整的负债；调整后的负债 C61KY7iyR  
adjusted loss 经调整的亏损；调整后的亏损 '"5"$)7  
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 [FKmZzEy  
adjusted profit 经调整的利润；调整后的利润 tIb?23K0  
adjusted surplus 经调整的盈余额；调整后的盈余额 T[=XGAJ  
adjusted value 经调整的价值；调整后的价值 <G59>H5  
adjustment 调整；修订；理算〔保险〕 hnM|=[wM  
adjustment centre 调剂中心 O\L(I079  
adjustment lag 调整过程的时间差距；调整时差 oy'Q#!  
adjustment mechanism 调整机制 $}S5&  
adjustment of loss 亏损调整 zjh&?G]:G  
adjustment process 调整过程；调整程序 '[p~| mX  
adjustment range 调整幅度 3MC| O5R4  
administered exchange rate 受管制汇率 lX`)Avqa  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $&m^WrZaY  
administration expenses 行政费用 nm*!#hx  
administration fee 手续费；行政费 $7
aRf'  
administration in bankruptcy 破产管理 lC6#EU;  
administration order 遗产管理令 Kbc-$oneR  
administrator 管理人；遗产管理人 YE5v~2  
administrator of the estate 遗产管理人 _Bh-
*l?K>  
admission of debt 债项承认书 Zg7~&vs$  
admission of proof 接纳债权证明 x
ZS  
advance 放贷款项；垫付款项；预支款项；预付款项 :H<u@%  
advance account 暂支帐目；预付款帐户 p;) ;Vm+8  
advance compensation 预付补偿金 -o F#a 8  
advance from shareholder 股东垫款 pF.Ws,nQ5  
advance pending reimbursement 预支以待日后付还 n(a7%Hx2  
advanced economy 先进经济体系 F5%-6@=  
advancement 预付；预付财产 3vOI=ar=L~  
advances warrant 垫款令 {R[lsdH(X  
advancing 贷出 0-g,C=L  
adverse balance 逆差 K+H?,I  
adverse exchange 逆汇 Z>a_vC  
advertisement addressed to shareholders 在报章刊登的致股东通告 r3w.$  
advice for collection 托收通知书 5SX0g(C  
advice of drawing 提款通知书；汇票通知书 ,u(g#T  
advice of payment 付款通知 N7Z&_$Bx  
Advisory Committee [Securities and Futures Commission] [*?P2.bf  
谘询委员会〔证券及期货事务监察委员会〕 @l&5 |Cia  
Advisory Committee on Diversification 经济多元化谘询委员会 6.~(oepu  
affidavit 誓章；遗产申报誓章 P]+^
^U  
affidavit of no receipt 述明无收款的誓章 Tp<=dH%$%"  
affiliate 联号；联营公司；附属公司 ]k{cPK  
affiliated company 附属公司；联号；联营公司 ZzI^*Nyg  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 M!=v"
C#  
affordability 负担能力 quf,ZK5  
African Development Bank [AfDB] 非洲开发银行 2Z,;#t  
after-acquired property 事后取得的财产 ekP=/;T#S  
after-hours dealing 市后交易 YjS|Ht->  
after-tax profit 税后盈利；税后利润；税后溢利 J mFzSR?}  
agency agreement 代理协议 YFLWkdqAY  
agency expenses 代理机构的开支 -MHu BgYJ-  
agency fee 代理费 gSu+]N  
Agency Law 《代理法》 .gT@_.ZD9  
agent 代理人；承销人 8&ZUkDGkJ  
agent of company 公司代理人 R]/F{Xs  
agent's fee 代理人费；经纪费 ^k^%w/fo  
aggregate 总计；总数；总体数字 b_Ba0h=  
aggregate amount 总款额；总额 I]Wb\&$  
aggregate assets and liabilities 总体资产与负债 |MMr}]`  
aggregate at constant price 按固定价格计算的总体数字 iml*+t  
aggregate demand 总需求 %dL|i2+*8  
aggregate gross position 总持仓量 "=|yM~V  
aggregate limit 总限额 Ff& VBm  
aggregate of salaries tax 合计薪俸税 LjXtOF  
aggregate performance 总体表现；总体业绩 *kL1r w6  
aggregate supply 总体供应 5.VA1  
aggregate surplus 总盈余 7=T0Sa*;  
aggregate total 整体总额 1y_{#,{>  
aggregate value 总值；合计价值 u b
P2ws  
aggregated basis 合计基准 ClVMZ  
aggregated net chargeable income 合计应课税入息实额 43:~kCF[s  
aggregation 合并计算；合计；总和 sj. eJX"z  
aggregation of incomes of husband and wife 夫妇入息合并计算 Um15@p;  
aggregation of property 财产的总和 0,m*W?^31  
agio 差价；贴水 z]P|%  
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》 5yxZ 5Ni!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `iIYZ3i  
《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》 H7#RL1qM&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v1 oSf  
《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》 jKI+-s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QE)g==d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .1|'9@]lj4  
agreement for a settlement 授产协议 ?e]4HHgU]  
agreement for assignment 转让协议 orzdq  
agreement for sale 售卖协议；买卖协议 p//">l=Ps  
agreement for sale and purchase 买卖协议 Os@ofnC  
agreement for the payment of interest 支付利息协议 F6Q#{Ufq  
agreement for the repayment of money 还款协议 M?$-u  
agreement of reinsurance 再保险协议 \|j`jsq  
Agricultural Bank of China 中国农业银行 a+weBF#Z  
air passenger departure tax 飞机乘客离境税 PU?kQZU~)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kHz3_B9[  
airport tax 机场税 iyH<!>a
 
alcohol duty 酒精税 rIge6A>I  
alienation 让与；让渡；转让 *i%!j/QDAP  
alimony 生活费；赡养费 348Bu7':  
All Ordinaries Index [AOI] 所有普通股指数 &R*d/~SU  
all risks 全险；综合险 NZeIqhj  
All Sales Record for Stock Market 《股票市场成交报告》 }(M<sEK~  
Allied Capital Resources Limited 新联财务有限公司 ^5,ASU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -+Q,xxu  
allocation letter 拨款信件 "[GIW+ui  
allocation of fund 分配款项；预留款项 4sZ^:h,1  
allocation of profit 利润分配；溢利分配 >454Yir0Mk  
allocation warrant 拨款令 X dB#+"[  
allotment 分配；配股 KDQux  
allotment notice 股份配售通知；配股通知 <hy>NM@$  
allotment of shares 股份分配 s|,gn5  
allowable 可获宽免；免税的 X[Y!=e4z  
allowable business loss 可扣除的营业亏损 u0XGtu$4  
allowable expenses 可扣税的支出 {_[l,tdZ  
allowance 免税额；津贴；备抵；准备金 &,$A7:  
allowance for debts 债项的免税额 gs'bv#4yd  
allowance for depreciation by wear and tear 耗损折旧免税额 @4$F%[g h  
allowance for funeral expenses 殡殓费的免税额 G =< KAJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SC|cCK hqi  
allowance for repairs and outgoings 修葺及支出方面的免税额 M9f*7{c  
allowance to debtor 给债务人的津贴 u%}vTCg*p  
alteration of capital 资本更改 )[nzmL*w  
alternate trustee 候补受托人 t'9E~_!C  
amalgamation 合并
IyP\7WZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ujj2A^  
ambit of charges 征税范围；收费范围 tanuP@O  
amended valuation 经修订的估值 )2
^OBfl7  
American Commodities Exchange 美国商品交易所 31b-r[B{%  
American Express Bank Limited 美国运通银行 jjl4A}*0  
American Stock Exchange 美国证券交易所 )-jvp8%BK  
amortization 摊销 "n
]B~D  
amount due from banks 存放银行同业的款项 %&gx@ \v  
amount due from banks abroad 存放海外银行同业的款项 &# @1n  
amount due from holding companies 控股公司欠款 ?;{A@icr  
amount due from local banks 存放本港银行同业的款项 4F:RLj9P!  
amount due to banks 银行同业的存款 L</"m[  
amount due to banks abroad 海外银行同业的存款 gXw\_ue<  
amount due to holding companies 控股公司存款 }#E4t3  
amount due to local banks 本港银行同业的存款 u5R^++  
amount due to outport banks 外埠银行同业的存款 j/Bzbjq"  
amount for note issue 发行纸币的款额 5@Py`  
amount of bond 担保契据的款额 Nr(WbD[T  
amount of consideration 代价款额 8sbS7*#  
amount of contribution 供款数额 m,up37-{  
amount of indebtedness 负债款额 !%@n067  
amount of principal of the loan 贷款本金额 zNXkdw  
amount of rates chargeable 应征差饷数额 cPS!%?}I  
amount of share capital 股本额 7B&nV92S  
amount of sums assured 承保款额 Ip2JzE  
amount of variation 变动幅度 +pe_s&  
amount of vote 拨款数额 )YnB6@=nyk  
amount payable 应付款额 |}mBW@ah  
amount receivable 应收款额 A>k+4|f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HPpnw]_  
analysis 分析 5.\!k8a  
ancillary risk 附属风险 'Ob5l:  
annual account 周年帐目；周年帐目报表；年度决算；年结 R9#Z=f,  
annual accounting date 年结日期 r`7`f xe  
annual allowance 每年免税额；年积金；年度津贴；年津 wk5a &  
annual balance 年度余额 `>#X,Lw$g  
annual disposable income 每年可动用收入 <M\Z}2d  
annual estimates 周年预算 Q kQd;y  
annual fee 年费 6Jj)[ R\5=  
annual general meeting 周年大会 ?_tOqh@in  
annual growth rate 年增率；每年增长率 %pg*oX1VK6  
annual long-term supplement 长期个案每年补助金 )m)>k` 0  
annual pensionable emolument 可供计算退休金的年薪 ~RMOEH.o  
annual report 年报 Gu_s:cgB9F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y":hb;
&  
annual return 周年报表；周年申报表；每年报税表格 VUt 6[~?  
Annual Return Rules 《周年报表规则》 Qu;AU/Q<([  
annual review of consumer prices 每年消费物价回顾  "= UP&=  
annual roll-forward basis 逐年延展方式 KY"~Ta`  
annual salary 年薪 foJ|Q\Z,T  
annual statement 年度报表；年度决算表 #o^E1cI  
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 ;hZ(20  
annuitant 年金受益人 J J3vC  
annuity 年金 hQet?*diU  
annuity contract 年金合约 6Q wL  
annuity on human life 人寿年金 `zsKc 6%  
antecedent debt 先前的债项 ]mqB&{g  
ante-dated cheque 倒填日期支票 u>? VD%  
anticipated expenditure 预期开支 Y*AHwc<w`  
anticipated net profit 预期纯利 z1Ju;k(8  
anticipated revenue 预期收入 C]):
+F<7  
anti-inflation measure 反通货膨胀措施 'Uc|[l]  
anti-inflationary stance 反通货膨胀立场 OVivJx  
apparent deficit 表面赤字 <$=8'$T81  
apparent financial solvency 表面偿债能力 9g*~X;`2  
apparent partner 表面合伙人 {9=U6m^R2  
application for personal assessment 个人入息课税申请书 Tw`l
4S&  
application of fund 资金应用 Hv IN'  
application to release as liquidator and to destruct the books of accounts and documents p,1RRbyc  
申请免除清盘人职务及毁灭帐簿与文件 GdP9Uj)n-  
appointed actuary 委任精算师 .#}SK!"B  
appointed auditor 委任核数师；委任审计师 RI%l& Hm  
appointed trustee 委任的受托人 SZ1C38bd,.  
appointer 委任人 c9ZoO;  
apportioned pro rata 按比例分摊 {Rz`)qqE  
apportionment 分配；分摊 Lh,<q >t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jq; }q63:  
apportionment formula 分摊方程式 /y-P)3_  
apportionment of estate duty 遗产税的分摊 Cy2X>Tl"<E  
appraisal 估价；评估 \o3i9Q9C  
appreciable growth 可观增长 |LjCtm)@+  
appreciable impact 显着影响 ca`=dwe>  
appreciable increase 可观增长 --/ .  
appreciation 增值；升值 P]x@h  
appreciation against other currencies 相对其他货币升值 O;zW'*c+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T-x`ut7c  
appreciation tax 增值税 x*)Wl!  
appropriation 拨款；拨用；拨付 lW2qVR  
appropriation account 拨款帐目 odhgIl&u  
Appropriation Bill 拨款法案 sy#Gb#=#  
appropriation-in-aid system 补助拨款办法 yqYX<<!V  
approved assets 核准资产 RoiMvrJQP  
approved basket stock 认可一篮子证券 =kCpCpET  
approved budget 核准预算 9\n}!{@i  
approved charitable donation 认可慈善捐款 8uu:e<PLv  
approved charitable institution 认可慈善机构 >\i{,F=U7  
approved currency 核准货币；认可货币 0-#ct1-  
approved estimates 核准预算 {C6Yr9  
approved estimates of expenditure 核准开支预算 Y}[r`}={  
approved overseas insurer 核准海外保险人 Fd91Y  
approved overseas trust company 核准海外信托公司 FUOvH85f  
approved pooled investment fund 核准汇集投资基金 fklMYu4:n  
approved provident fund scheme 认可公积金计划  C[Fh^  
approved provision 核准拨款 zZ wD)p?_g  
approved redeemable share 核准可赎回股份 CkflEmfe  
approved regional stock 认可地区性证券 #&/*ll)  
approved retirement scheme 认可退休金计划 -^Lj~O  
approved subordinated loan 核准附属贷款 Gmc"3L  
arbitrage 套戥；套汇；套利 yZ  P
+  
arbitrageur 套戥者；套汇者 SVpe^iQ]1\  
arbitrary amount 临时款项 q'@UZ$2  
arrangement 措施；安排；协定 9o18VJR  
arrears 欠款 lg=[cC2  
arrears of pay 欠付薪酬 vSyN_AB?$  
arrears of revenue 逾期未收税款；逾期未收的帐项 +Rvj]vd}&  
articles of association 组织章程；组织细则；组织章程细则 9Z*vp^3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !XicX9n  
ascertainment of profit 确定利润 !hc7i=V
?  
"Asia Clear" “亚洲结算系统” - Z|1@s&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jc?Hip'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4 I~,B[|  
Asian Development Fund [ADF] 亚洲发展基金 f9rToH  
Asian dollar bond 亚洲美元债券 yw
dNwNJ  
Asian dollar market 亚洲美元市场 Y#m0/1-  
Asian dollar rate 亚洲美元利率 p$=3&qR 6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
FStfGN  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +Q '|->#  
asked price 沽盘；喊价；索价；卖方报价 L%<1C\k  
assessable income 应评税入息 i a|F
  
assessable loss 应评税亏损 urN&."c  
assessable profit 应评税利润 2<O hO ^  
assessable value 应评税值 &O[o;(}mFI  
assessed profit 估定利润 `#UTOYx4  
assessed value 经评估价值 N,O[pTwj  
assessment 评税；评定；估价；评税单 [J];  
assessment number 评税编号；估价编号 vxm`[s|QC  
assessment of additional tax 补加税评税 'X?`+2wK   
assessment of performance 业绩评估；实绩评价 <FJ#Hy+  
Assessor 评税主任 g
sR"d@!  
asset price bubbles 资产价格泡沫 vS0P]AUo  
asset-backed securities 具资产保证的证券 byMO&Lb*  
assets accretion 资产增值 r9%W?fEBp  
assets and liabilities 资产与负债 _Nj;Ni2rD  
assets betterment statement 资产递增表；资产改进表 l nZ=< T  
assets lending 实物放款；有抵押贷款 q@\D5F% >  
assets of the company passing on the death 死者去世时转移的公司资产 v3/cNd3  
assets pledged as security for liabilities 用作负债抵押的资产 t (1z+  
assets portfolio 资产投资组合 9UwDa`^  
assets price 资产价格 FxUH?%w  
assets quality 资产质素 SAoqq  
assets realization 资产变现 ^\CQWgY(  
assets refinancing arrangement 资产再集资安排 (&B
& V  
assets securitization 资产证券化 b)V[
d8IA  
assets situated outside Hong Kong 在香港以外地方的资产 OO$<Wgh  
assets stripping 削减资产；拆卖资产 s810714  
assets value 资产值 *= D$  
assignee 承让人 IKU-  
assignment 转让；转让书；转让契 dV5$L e#y  
assignment of interest 权益转让
/yOd]N;$  
assignment of letters patent and trade mark 专利证书及商标转让 Soa.thP
 
assignment of property 物业转让；物业转让书 Wm A:"!~M  
assignment right 转让权 x88$#N>Q5  
assignor 转让人 l|&nG
CW  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 L.GpQJ
8u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _A,m@BCz  
associate member 附属会员 e*g; +nz  
associated body corporate 相联法人团体 87HVD Di  
associated company 相联公司；联属公司 15zL,yo  
associated corporation 相联法团 "&r1&StO  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o1Xk\R{  
公认会计师公会〔英国〕 m$o|s1t  
Association of Futures Exchange Brokers 香港期货经纪协会 hsl8@=_ B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cVz.ac  
association of underwriters 承保人组织 Wb|IWnH$  
assumption of control 接管 YgDgd\  
assurance 担保；保险；转易；转易书 T#( s2  
assurance of interest 权益的转易 S)~h|&A(  
at 19XX price 按一九ＸＸ年价格计算 \\'!<Bn2d  
at a discount 按赔价计算；按贴水价格计算；打折扣 |%tR#!&[:g  
at a premium 按溢价计算；按升水价格计算 @wg*~"d  
at call 通知付款；按通知 hcBfau;r  
at constant market price 按固定市价计算 0VbZBLe  
at constant price 按固定价格计算 qvt~wJf<  
at cost 按成本计算  RFZrcM  
at current market price 按当时市价计算；按现时市价计算 Q~]R#S  
at current price 按当时价格计算；按现时价格计算 9xSAWKr,l  
at factor cost 按要素成本计算；按生产要素成本计算 5~sJ$5<,  
at money-of-the-day price 按付款当日价格计算 & .#0jb1r  
at or better 按指定或较佳价位〔买卖指令〕 a@ lK+t  
at par 按面值计算；平价 w3& F e=c  
at sight 见票即付 c_".+Fa  
at the close 按收市盘 $$8"i+,K  
at the opening 按开市盘 +(<CE#bb[  
attestation 见证；见证条款 9(iJ=ao (  
at-the-money option 平价期权 pymT-  
attorney 受权人；受托代表人 :l6sESr  
attornment 新拥有人承认书 YZoudX'"  
attributable profit 可归属利润 KavRW.
w  
attributable share value 可归属股份价值 3QF!fll^  
Auckland Stock Exchange 奥克兰证券交易所 q/Gy&8 K  
auction 拍卖 [<%yUy  
auctioneer 拍卖商 u54+oh|,M  
audit 审计；核数 bT>^% H3  
Audit Commission 审计署 CSD8?k]2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "ex? #qD&  
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〕 GoFC!nx  
audit review 帐目审查 pa+y(!G  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6 o+zhi;E  
audited account 审计帐目；经审计的帐目 IUZsLNW  
audited annual account 经审计的周年帐目 eag$i.^aS  
audited balance sheet 经审计的资产负债表 !WY@)qlf  
auditor 核数师；核数主任；审计师 @z2RMEC~  
auditor's certificate 核数师证明书；审计师证明书 +/Z:L$C6  
auditor's report 核数师报告；审计师报告 P_qxw-s  
Aussie bond 澳元债券  \n`]QN  
austerity budget 紧缩预算 ")LF;e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W0?yPP=.  
Australia All Ordinaries Index 澳洲所有普通股票指数 J%}}(G~  
Australian Dollar [AUD] 澳元 {o]OxqE@  
Australian Options Market 澳大利亚期权市场 a.gu  
Australian Securities Commission 澳洲证券事务监察委员会 ckTnb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 u?aq' "t  
Australian Stock Exchange 澳大利亚证券交易所 B0YY7od  
Austrian Schilling [ATS] 奥地利先令 Fc nR}TE  
authentication 认证；鉴证 JL*-L*|Zcl  
authority to purchase 委托购买证；委购书 N),Zb^~nw  
authorization 认可；核准；授权；授权书 Bz24U wcZ  
authorization by direction 指示授权 N.VzA 6C  
authorization by instruction 指令授权 un\"1RdO  
authorization by warrant 令状授权 \Q3m?)X=Gd  
authorization of unit trust 单位信托的认可 5-+Y2tp}  
authorized agent 指定代理人 x &\~4,TN  
authorized capital 法定资本 ` "9Y.KU  
authorized clerk 出市员
+ W +<~E  
authorized dealer 认可交易商 Pajr`gU  
authorized financial institution 认可财务机构 u]oS91  
authorized fund 认可基金 gHm
^@  
authorized fund house 获授权的基金公司；认可基金公司 Mk^o*L{H  
authorized institution 认可机构 IP~g7`Y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -nU_eDy  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1r
8]EaI  
authorized insurer 获授权保险人；获认可承保人 H%/$Rqg  
authorized investment 特准投资项目 ^%_LA't'R  
authorized person 获授权人 >`lf1x
  
authorized representative 获授权代表 a1GyI  
authorized share capital 法定股本 G&;W  
automated quotation system 自动报价系统 - BocWq\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %i^%D  
自动交易系统〔香港期货交易所有限公司〕 htkyywv  
automatic adjustment mechanism 自动调整机制 7u!p.kN  
automatic adjustment system 自动调整系统 xxedezNko  
Automatic Clearing House 自动票据交换所 1~_]"Y'  
automatic exchange rates accumulation system 自动化汇率累集系统 PPmZ[N9(;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 n'R 8nn6^  
automatic teller machine [ATM] 自动柜员机 V6Q[Y>84~a  
autopay 自动转帐 ~fS#)X3 D  
available assets 可用资产 air{1="<-  
available fiscal reserve 现存财政储备 +]AE}UXZoh  
available profit 可用利润 cW3;5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 .*y{[."!  
average 平均；平均数；海损 zS?L3*u  
average basic salary 平均基本薪金 ebQYk$@  
average consumer expenditure 平均消费开支；一般消费开支 "3!4 hiU9  
average cost 平均成本 m6JIq}CMb  
average cost of land production 增辟土地平均成本 z?cRsqf  
average daily turnover 平均每日成交额 }]f)Fz  
average daily wage rate 平均每日工资率 ]zD/W%c  
average expenditure pattern 平均开支模式 <;acWT?(  
average growth rate 平均增长率 ?XeRL<n  
average net fixed assets 固定资产平均净值 NW~n+uk5v  
average of relatives 相对价格平均数 dz7*a{  
average price 平均价格 ]5} =
r  
average propensity to consume 平均消费倾向；一般消费倾向 
ZM5[ o m  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7IFUsli]  
average rate 平均率 &\5T`|~)!  
average revenue 平均收入；平均收益 `!rHH  
average stock 平均库存；平均存货 c !5OK4+Z  
average yearly rent 平均年租 z[7U>q[E  
avoidance of double taxation 避免双重课税 8_ju.h[  
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 Amz7j8zJ  
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