一些有用的会计术语(也不知道发的地方对不对)A

A: /^8t'Jjd,  
A share Ａ股；甲类股份 %0Vc\M@"G  
abatement of tax 减税；减扣免税额 H|'$dO)W  
ABN AMRO Bank N.V. 荷兰银行 5Wj5IS/  
above-the-line expenditure 线上项目支出；经常预算支出 7~ILRj5Nq  
above-the-line receipt 线上项目收入；经常预算收入 ]#+5)[N$>  
ABSA Asia Limited 南非联合亚洲有限公司 bv_AJ4gS  
absolute change 绝对数值变更 J~:kuf21  
absolute expenditure 实际开支 1gL8$.B?  
absolute guideline figure 绝对准则数字 MQhYJ01i  
absolute interest 绝对权益 d?E4[7<t$1  
absolute order of discharge 绝对破产解除令 jeyaT^F(   
absolute profit margin 绝对利润幅度 EsS!07fAM:  
absolute value 实值；绝对值 o(BYT9|.kw  
absolutely vested interest 绝对既得权益 \y<+Fac1S  
absorbed cost 已吸收成本；已分摊成本 Q&tFv;1w6  
absorption 吸收；分摊；合并 _6| /P7"  
absorption rate 吸收率；摊配率；分摊率 C[^a/P`i  
ACB Finance Limited 亚洲商业财务有限公司 5,g$|,Shv  
acceptable form of reciprocity 合理的互惠条件 s 0 =@ &/  
acceptable rate 适当利率；适当汇率 !Q\X)C  
acceptance agreement 承兑协议 Pau&4h0  
acceptance for honour 参加承兑 _zAc 5rS  
acceptor 承兑人；接受人；受票人 2I9{
+>k  
acceptor for honour 参加承兑人 %pQdq[J={  
accident insurance 意外保险 O7E;W| ]  
Accident Insurance Association of Hong Kong 香港意外保险公会 h%4~0  
accident insurance scheme 意外保险计划 ntd ":BKi  
accident year basis 意外年度基准 %@)U/G6s}  
accommodation 通融；贷款 k0Oc,P`'*  
accommodation bill 通融票据；空头票据 a2IV!0x  
accommodation party 汇票代发人 KX&Od@cQ$  
account balance 帐户余额；帐户结余 j>0SE  
account book 帐簿 \L&qfMjW"Z  
account collected in advance 预收款项 rGP? E3  
account current book 往来帐簿 4{1c7g  
account of after-acquired property 事后取得的财产报告 n$A(6]z5O  
account of defaulter 拖欠帐目 !dYX2!lvT  
account payable 应付帐款 xNkwTDN5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R;N>#_9HU  
account receivable 应收帐款 AF07KA#  
account receivable report 应收帐款报表 C[HE4xF6  
account statement 结单；帐单；会计财务报表 `RL(N4H  
account title 帐户名称；会计科目 INeWi=1  
accountant's report 会计师报告 ?.|wfBI  
Accountant's Report Rules 会计师报告规则 ,L8I7O}A;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gGceK^#  
Accounting Arrangements 《会计安排》 ?`BED6$`G9  
accounting basis 会计基础 <'+R%6  
accounting by Official Receiver 破产管理署署长呈交的帐目 4%Z\G@0<'  
Accounting Circular 《会计通告》 xw/h~:NT  
accounting class 会计类别 gs<qi'B  
accounting date 记帐日期；会计结算日期 0*'`%W+5  
accounting for money 款项核算 z;Gbqr?{{  
Accounting Officer 会计主任 Vf\?^h(tP  
accounting period 会计报告期；会计期 (urfaZ;@+  
accounting policy 会计政策；会计方针 cnjj) c  
accounting practice 会计惯例 g~WNL^GGS  
accounting principle 会计准则 1Tts3O.  
accounting record 会计记录 2TevdyI  
accounting report 会计报告 2*UE&Gp  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8u~\]1(  
Accounting Society of China 中国会计学会 4jZi62  
accounting statement 会计报表 ?yd(er<_f  
accounting system 会计制度；会计系统 =G3J.S*Riy  
accounting transaction 会计事项；帐务交易 _<' kzOj  
accounting treatment 会计处理 PY3V
u]zD  
accounting year 会计年度 cB9KHqB  
accretion 增值；添加 th>yi)m  
accrual 应计项目；应累算数目 Wx\"wlJ7.3  
accrual basis 应计制；权责发生制 eG)/&zQ8  
accrual basis accounting 应计制会计；权责发生制会计 MBTt'6M  
accrue 应累算；应计 A#07Ly8kXn  
accrued benefit 应累算利益 {XUfxNDf  
accrued charges 应计费用 W3-Rs&se  
accrued cumulative preference share dividend 应累算的累积优先股股息 XU })3]/  
accrued expenses 应累算费用 <OO/Tn'a  
accrued interest payable 应付利息；应计未付利息 01d26`G$i~  
accrued interest receivable 应收利息；应计未收利息 igbb=@Q
BJ  
accrued right 累算权益 J5_ qqD)  
accruing profit 应累算的利润 ;s/b_RN  
accumulated fiscal reserve 累积财政储备 }oxaB9r  
accumulated profit 累积利润；滚存溢利 "
aO,  
accumulated reserve 累积储备 =$z$VbBv  
accumulation of surplus income 累积收益盈余 z# ?w/NE  
acquired assets 既得资产 %T*+t"\)  
acquisition 收购；购置；取得 4uVmhjT:X  
acquisition cost 购置成本 bOGDz|H``  
acquisition expenses 购置费用 ImY*cW=M  
acquisition of 100% interest 收购全部股权 3jdB8a]T_  
acquisition of control 取得控制权 nR'EuI~(}  
acquisition of fixed assets 购置固定资产 K#
+]  
acquisition of shell “买壳” Tb6x@MorP  
acquisition price 收购价 (tz]!Aa{s  
act of God 天灾 {3uSg)  
acting partner 执事合伙人 S<9d
^= a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Zdg{{|mm  
active partner 积极参与的合伙人 ovoI~k'  
active trading 交投活跃 iiDkk  
actual circulation 实际流通 nMvIL2:3  
actual cost 实际成本 5GxM?%\  
actual expenditure 实际开支；实际支出 !3v"7l{LF  
actual income 实际入息；实际收入；实际收益 Ln%_8yth  
actual market 现货市场 K}(n;6\  
actual price 现货价；实际价格 *TI6Z$b|6  
actual profit 实际利润 Q&'Nr3H#tZ  
actual quotation 实盘；实际价位；实际报价 $^aXVy5p  
actual year basis 按实际年度计算 }4MG114j  
actuals 实货 \>dG
'  
actuarial investigation 精算调查 Ri0+nJ6  
actuarial principle 精算原则 HliY  
actuarial report 精算师报告 
gb#wrI  
Actuarial Society of Hong Kong 香港精算学会 LtIZgOd<  
actuarial valuation 精算师估值 ebVfny$D  
actuary 精算师 g<c^\WG  
ad referendum agreement 暂定协议；有待覆核的协定 6)j4 TH  
ad valorem duty 从价税；按值征税 l7um9@[4  
ad valorem duty system 从价税制 78#ud15Ml  
ad valorem fee 从价费 O]!DNN  
ad valorem tariff 从价关税 Om{ML,d  
additional allowance 额外免税额 u)MA#p {  
additional amount for unexpired risk 未过期风险的额外款额 #!@ ]%4  
additional assessable profit 补加应评税利润 z<=t3dj  
additional assessment 补加评税 _erH]E| [  
additional commitment 额外承担 u8=|{)yL  
additional commitment vote 额外承担拨款 |(g2fByDf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 50`r}
s}  
additional dependent parent allowance 供养父母额外免税额 *~X\c Z  
additional provision 额外拨款 :
9qB{rLi}  
additional stamp duty 附加印花税 T^>cT"ux_  
additional tax 补加税罚款；补加税款 T^SOq:m&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 PrxX
L/6  
adjudged bankrupt 被裁定破产 mL+ps x+  
adjudicated bankrupt 裁定破产人 /n=/WGl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t|_g O!w8  
adjudication of bankruptcy 裁定破产；宣告破产
@)wXP@7  
adjudication of insolvency 裁定无力偿还债务 D1a2|^zt  
adjusted actual 经调整的实数；调整后的实数 AU2Nmf?]%  
adjusted current assets 经调整的流动资产；调整后的流动资产 c6.|; 4  
adjusted figure 经调整的数字；调整后的数额 ]~,'[gWb  
adjusted liabilities 经调整的负债；调整后的负债 ``D-pnKK  
adjusted loss 经调整的亏损；调整后的亏损 2x CGr>X  
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 ::w%rv  
adjusted profit 经调整的利润；调整后的利润 cl5:|)  
adjusted surplus 经调整的盈余额；调整后的盈余额 C5FtJquGN)  
adjusted value 经调整的价值；调整后的价值 LdV_7)  
adjustment 调整；修订；理算〔保险〕 :-n4!z"k  
adjustment centre 调剂中心 l-rI|0D#  
adjustment lag 调整过程的时间差距；调整时差 V#Eq74ic  
adjustment mechanism 调整机制 #4?3OU#  
adjustment of loss 亏损调整 wu3ZSLY  
adjustment process 调整过程；调整程序 {fs(+ 0ei  
adjustment range 调整幅度 ,P]{*uqGiB  
administered exchange rate 受管制汇率 i=rW{0c%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PT=%]o]  
administration expenses 行政费用 ektFk"W3A\  
administration fee 手续费；行政费 ,;;~dfHm  
administration in bankruptcy 破产管理 Px`yD3  
administration order 遗产管理令 H>?@nYP  
administrator 管理人；遗产管理人 7UfyOOFa  
administrator of the estate 遗产管理人 p*G_$"KpP  
admission of debt 债项承认书 y!].l0e2a  
admission of proof 接纳债权证明 oUH\SW8?  
advance 放贷款项；垫付款项；预支款项；预付款项 ^;e`ZtcI  
advance account 暂支帐目；预付款帐户 <@P0sd   
advance compensation 预付补偿金 dBkB9nz  
advance from shareholder 股东垫款 _eS*e-@O5  
advance pending reimbursement 预支以待日后付还 )yJjJ:re  
advanced economy 先进经济体系 (s~hh  
advancement 预付；预付财产 .,4&/cd  
advances warrant 垫款令 ZsE8eD  
advancing 贷出 1Pbp=R/7ar  
adverse balance 逆差 +!rK4[W'  
adverse exchange 逆汇 [(1O_X(M  
advertisement addressed to shareholders 在报章刊登的致股东通告 8EQ;+V  
advice for collection 托收通知书 K4KmoGb  
advice of drawing 提款通知书；汇票通知书 3N-(`[m{E  
advice of payment 付款通知 >2ct1
_  
Advisory Committee [Securities and Futures Commission] c?|/c9f  
谘询委员会〔证券及期货事务监察委员会〕 QH;
aJ(>$  
Advisory Committee on Diversification 经济多元化谘询委员会 H74hv`G9  
affidavit 誓章；遗产申报誓章 #RcmO*
*  
affidavit of no receipt 述明无收款的誓章 4o_1F).\D  
affiliate 联号；联营公司；附属公司 D:f#  
affiliated company 附属公司；联号；联营公司 DZvpt%q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 db`<E <  
affordability 负担能力 R
GcT  
African Development Bank [AfDB] 非洲开发银行 U6{ RHS[  
after-acquired property 事后取得的财产 k[][Md2Vh  
after-hours dealing 市后交易 E:7vm@+  
after-tax profit 税后盈利；税后利润；税后溢利 YWTo]DJV  
agency agreement 代理协议 f,$FrI,  
agency expenses 代理机构的开支 /c09-$M  
agency fee 代理费 .UJk0%1  
Agency Law 《代理法》 F"LT\7yjyG  
agent 代理人；承销人 :x_l"y"  
agent of company 公司代理人 ym:JtI69   
agent's fee 代理人费；经纪费 P9c1NX\-  
aggregate 总计；总数；总体数字 z*FlZLHY  
aggregate amount 总款额；总额 UZV)A}  
aggregate assets and liabilities 总体资产与负债 SN11J+  
aggregate at constant price 按固定价格计算的总体数字 B]jh$@  
aggregate demand 总需求 yfV{2[8ux  
aggregate gross position 总持仓量 L&eO?I=,  
aggregate limit 总限额 &Zov9o:gx  
aggregate of salaries tax 合计薪俸税 \4V'NTjB  
aggregate performance 总体表现；总体业绩 MjHeUf
 
aggregate supply 总体供应 H~ (I  
aggregate surplus 总盈余 E_$ST3  
aggregate total 整体总额 D0uf=BbS  
aggregate value 总值；合计价值 ,u$$w  
aggregated basis 合计基准 A1i-QG/6  
aggregated net chargeable income 合计应课税入息实额 y:1?~R  
aggregation 合并计算；合计；总和 7%JXVP}A  
aggregation of incomes of husband and wife 夫妇入息合并计算 $WdZAv\_S  
aggregation of property 财产的总和 |GIT{_JE  
agio 差价；贴水 5"{wnnY%K}  
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》 JG4Tb{F=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ctj.rC)6n  
《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》 guBOR0x`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment kD
2MqR>  
《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》 rsrv1A=t?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _w)0r}{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5-n N8qs  
agreement for a settlement 授产协议 >GqIpfn  
agreement for assignment 转让协议 S7-?&[oeJ  
agreement for sale 售卖协议；买卖协议 Lc+)#9*d  
agreement for sale and purchase 买卖协议 W&GDE  
agreement for the payment of interest 支付利息协议 nQ8EV>j2  
agreement for the repayment of money 还款协议 5C/u`{4]Hg  
agreement of reinsurance 再保险协议 W.>yIA%  
Agricultural Bank of China 中国农业银行 x%LWcT/  
air passenger departure tax 飞机乘客离境税 bvZmozbD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *,mbZE=<  
airport tax 机场税 J\#6U|a""u  
alcohol duty 酒精税 T-JJc#  
alienation 让与；让渡；转让 ZN
^9w"A  
alimony 生活费；赡养费 v)BUt,A  
All Ordinaries Index [AOI] 所有普通股指数 ~KEnZa0  
all risks 全险；综合险 QD7>S(p  
All Sales Record for Stock Market 《股票市场成交报告》 6VRVk7"  
Allied Capital Resources Limited 新联财务有限公司 #~nI^ ggW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k5W5 9tz  
allocation letter 拨款信件 3
vDV   
allocation of fund 分配款项；预留款项  RtK/bUa  
allocation of profit 利润分配；溢利分配 M,|o2'  
allocation warrant 拨款令 %xL3=4\  
allotment 分配；配股 :N(L7&<
 
allotment notice 股份配售通知；配股通知 +HUI1@ql  
allotment of shares 股份分配 nbhx2@Teqe  
allowable 可获宽免；免税的 kf
^Wzp  
allowable business loss 可扣除的营业亏损 H~&9xtuHN  
allowable expenses 可扣税的支出 3)I v
8mA  
allowance 免税额；津贴；备抵；准备金 ">NBPanJ  
allowance for debts 债项的免税额 LKztGfy  
allowance for depreciation by wear and tear 耗损折旧免税额 HA"LU;5>2J  
allowance for funeral expenses 殡殓费的免税额 $  5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 65qH  
allowance for repairs and outgoings 修葺及支出方面的免税额 *COr^7Kf5  
allowance to debtor 给债务人的津贴 ;<MHDmD  
alteration of capital 资本更改 dEns|r  
alternate trustee 候补受托人 XgU]Ktl  
amalgamation 合并 #>[+6y]U!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t~gnai  
ambit of charges 征税范围；收费范围 ?\.P  
amended valuation 经修订的估值 z$H |8L  
American Commodities Exchange 美国商品交易所 mbSJ}3c"  
American Express Bank Limited 美国运通银行 rQ.j$U  
American Stock Exchange 美国证券交易所 %q(n'^#Z.y  
amortization 摊销 bQEQHqY5  
amount due from banks 存放银行同业的款项 TE^BfAw@  
amount due from banks abroad 存放海外银行同业的款项 KYd2=P6  
amount due from holding companies 控股公司欠款 e>y"V;Mj  
amount due from local banks 存放本港银行同业的款项 #W'jNX,h  
amount due to banks 银行同业的存款 T<?JL.8g_  
amount due to banks abroad 海外银行同业的存款 8x[q[  
amount due to holding companies 控股公司存款 jcv3ES^  
amount due to local banks 本港银行同业的存款 $v$
~.  
amount due to outport banks 外埠银行同业的存款 M*{EK  
amount for note issue 发行纸币的款额 og!Uq]U/y  
amount of bond 担保契据的款额 9kQ~)4#  
amount of consideration 代价款额 / IAK'/  
amount of contribution 供款数额 sR ~1J4  
amount of indebtedness 负债款额 dy#dug6j  
amount of principal of the loan 贷款本金额 x}].lTjD  
amount of rates chargeable 应征差饷数额 YjoN:z`b  
amount of share capital 股本额 UACWs3`s+  
amount of sums assured 承保款额 R/A40i  
amount of variation 变动幅度 gfFP-J3cN  
amount of vote 拨款数额 7-Fh!=\f/  
amount payable 应付款额 I( G8cK  
amount receivable 应收款额 bxK1v7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }`\+_@w  
analysis 分析 /0\m;&  
ancillary risk 附属风险 BoHMz/DB  
annual account 周年帐目；周年帐目报表；年度决算；年结 b_z;^y~  
annual accounting date 年结日期 `` 6?;Y  
annual allowance 每年免税额；年积金；年度津贴；年津 M~zdcVTbH  
annual balance 年度余额 Cj31'
 
annual disposable income 每年可动用收入 OtrO"K  
annual estimates 周年预算 RiIJ#:6+^I  
annual fee 年费 ;sS N  
annual general meeting 周年大会 ,ZC^,Vq  
annual growth rate 年增率；每年增长率 y8D'V)B
  
annual long-term supplement 长期个案每年补助金 w`UB_h#Bl  
annual pensionable emolument 可供计算退休金的年薪 yo#&>W  
annual report 年报 +79?}|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &w- QMjM>  
annual return 周年报表；周年申报表；每年报税表格 mflH&Bx9  
Annual Return Rules 《周年报表规则》 Ir_K83VM  
annual review of consumer prices 每年消费物价回顾 O)kC[e4  
annual roll-forward basis 逐年延展方式 ??C
tmH  
annual salary 年薪 ?*tb|AL(R  
annual statement 年度报表；年度决算表 9axJ2J'g  
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 Y\Odj~Mj  
annuitant 年金受益人 4Sfv  
annuity 年金 +3(1QgYM%  
annuity contract 年金合约 W
8'cAY  
annuity on human life 人寿年金 
A<C`JN}  
antecedent debt 先前的债项 _O Tqm5_  
ante-dated cheque 倒填日期支票 "~jt0pp  
anticipated expenditure 预期开支 Q *![u5#  
anticipated net profit 预期纯利 ?a+tL'D[  
anticipated revenue 预期收入 zZ3,e L  
anti-inflation measure 反通货膨胀措施 T9osueh4  
anti-inflationary stance 反通货膨胀立场 q.`+d[Q2  
apparent deficit 表面赤字 ]!E|5=q  
apparent financial solvency 表面偿债能力 !?`5r)K  
apparent partner 表面合伙人 "6Hka{  
application for personal assessment 个人入息课税申请书 Y4sf
2w  
application of fund 资金应用 Dt0S"`^=k  
application to release as liquidator and to destruct the books of accounts and documents &B1d+.+  
申请免除清盘人职务及毁灭帐簿与文件 %=xR$<D  
appointed actuary 委任精算师 ;;pxI5  
appointed auditor 委任核数师；委任审计师 0zCe|s.S&  
appointed trustee 委任的受托人 4&~ft  
appointer 委任人 qPK3"fzH  
apportioned pro rata 按比例分摊 Jtnuo]{R  
apportionment 分配；分摊 AB'q!7NR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qsk8#  
apportionment formula 分摊方程式 //2G5F;  
apportionment of estate duty 遗产税的分摊 rR@ t5  
appraisal 估价；评估 ]&`_5pS  
appreciable growth 可观增长 h@7Shp  
appreciable impact 显着影响 X2hV)8Sk  
appreciable increase 可观增长 e;5n.+m  
appreciation 增值；升值 U$@p"F@P  
appreciation against other currencies 相对其他货币升值 @C{IgV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #"&h'V  
appreciation tax 增值税 /-Y*V*E  
appropriation 拨款；拨用；拨付 ??5qR8n.  
appropriation account 拨款帐目 ))^rk6  
Appropriation Bill 拨款法案 zA=gDuy3@  
appropriation-in-aid system 补助拨款办法 <"Z]S^>$  
approved assets 核准资产 RbKAB8  
approved basket stock 认可一篮子证券 :[z=u  
approved budget 核准预算 D_ybgX?0:  
approved charitable donation 认可慈善捐款 FVNxjMm,  
approved charitable institution 认可慈善机构 &2C6q04b  
approved currency 核准货币；认可货币 B- =*"H?q  
approved estimates 核准预算 z1X
Fc*5  
approved estimates of expenditure 核准开支预算 p1 > D  
approved overseas insurer 核准海外保险人 h4N!zj[  
approved overseas trust company 核准海外信托公司 JG @bl  
approved pooled investment fund 核准汇集投资基金 uUu]JDdz  
approved provident fund scheme 认可公积金计划 t$^1A1Ef  
approved provision 核准拨款 ;A7
HEx  
approved redeemable share 核准可赎回股份 gq~>S1  
approved regional stock 认可地区性证券 Y0fX\6=h  
approved retirement scheme 认可退休金计划 "v@$CR9<T  
approved subordinated loan 核准附属贷款 I9O!CQCTt  
arbitrage 套戥；套汇；套利 h$.y)v  
arbitrageur 套戥者；套汇者 s1.YH?A;  
arbitrary amount 临时款项 aRPgo0,W1  
arrangement 措施；安排；协定 mJe;BU"y]  
arrears 欠款 A ^@:Ps  
arrears of pay 欠付薪酬 *ci,;-*C  
arrears of revenue 逾期未收税款；逾期未收的帐项 YzJ\< tkp  
articles of association 组织章程；组织细则；组织章程细则 j3jf:7 /\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~?4'{Hc'  
ascertainment of profit 确定利润 Se/VOzzg  
"Asia Clear" “亚洲结算系统” |3`Sd;^;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;Nf5,D.D  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5m{!Rrb  
Asian Development Fund [ADF] 亚洲发展基金 vJ9Uw  
Asian dollar bond 亚洲美元债券 zBD ?O!  
Asian dollar market 亚洲美元市场 VcKufV'  
Asian dollar rate 亚洲美元利率 ]ZKmf}A)1P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 qXPjxTg{[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 yk OJhd3  
asked price 沽盘；喊价；索价；卖方报价 k?ubr)[)  
assessable income 应评税入息 :#W40rUb  
assessable loss 应评税亏损 \o3)\ e]o  
assessable profit 应评税利润 +M-x*;.  
assessable value 应评税值 -3`S;Dmn  
assessed profit 估定利润 t"Ok-!c|  
assessed value 经评估价值 ^Uss?)jN4  
assessment 评税；评定；估价；评税单 lj0"2@z3"E  
assessment number 评税编号；估价编号 rUvjc4O}  
assessment of additional tax 补加税评税 \cmt'b  
assessment of performance 业绩评估；实绩评价 >a7'_n_o  
Assessor 评税主任 F0h`>{1%  
asset price bubbles 资产价格泡沫 5VIc  
asset-backed securities 具资产保证的证券 oe,I vnt  
assets accretion 资产增值 9a}rE  
assets and liabilities 资产与负债  x~p8Mcv  
assets betterment statement 资产递增表；资产改进表 ) *Mr{`  
assets lending 实物放款；有抵押贷款 JW[y  
assets of the company passing on the death 死者去世时转移的公司资产 88(h`RGMh  
assets pledged as security for liabilities 用作负债抵押的资产 fa7Z=:aG  
assets portfolio 资产投资组合 J60XUxf  
assets price 资产价格 B1dVHz#  
assets quality 资产质素 }= OI (Wy  
assets realization 资产变现 6UK{
0\0  
assets refinancing arrangement 资产再集资安排 s;V~dxAiv  
assets securitization 资产证券化 kDJ$kv  
assets situated outside Hong Kong 在香港以外地方的资产 W" >[sn|  
assets stripping 削减资产；拆卖资产 lnuf_;0  
assets value 资产值 I\djZG$s;N  
assignee 承让人 )yvI {  
assignment 转让；转让书；转让契 +oa\'.~?  
assignment of interest 权益转让 ?/ xk  
assignment of letters patent and trade mark 专利证书及商标转让 T"7Ue  
assignment of property 物业转让；物业转让书 q =sEtH=  
assignment right 转让权 b[&A,ZPh$@  
assignor 转让人 qxS=8#-`(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~uy{6U{&I  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7)&}riQ  
associate member 附属会员 | RMIV  
associated body corporate 相联法人团体 g}>Sc=e<  
associated company 相联公司；联属公司 J2A+x\{<  
associated corporation 相联法团 69#mj*p@+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n0|oV
(0FE  
公认会计师公会〔英国〕 %04N"^mT'~  
Association of Futures Exchange Brokers 香港期货经纪协会 K_/-mwA v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1k-YeQNe  
association of underwriters 承保人组织 A+3,y<j\  
assumption of control 接管 _$s ;QI]x  
assurance 担保；保险；转易；转易书 wz1fx>Q  
assurance of interest 权益的转易 /ZC/yGdIS_  
at 19XX price 按一九ＸＸ年价格计算 lmmB=F  
at a discount 按赔价计算；按贴水价格计算；打折扣 .|>zQ(7YC  
at a premium 按溢价计算；按升水价格计算
%eJolztKZ  
at call 通知付款；按通知 JjBG9Rp{  
at constant market price 按固定市价计算 5f5bhBZ<  
at constant price 按固定价格计算 /S4$qr cM  
at cost 按成本计算 wHneVqI/U  
at current market price 按当时市价计算；按现时市价计算 L~x PIu  
at current price 按当时价格计算；按现时价格计算 dnRS$$9#  
at factor cost 按要素成本计算；按生产要素成本计算 `re9-HM  
at money-of-the-day price 按付款当日价格计算 =Xw
r*
FTr  
at or better 按指定或较佳价位〔买卖指令〕 %V r vu5  
at par 按面值计算；平价 21(8/F ~{  
at sight 见票即付 "J51\8G@@  
at the close 按收市盘 y"N7r1Pf  
at the opening 按开市盘 z4qw*. 5  
attestation 见证；见证条款 I~:vX^%9  
at-the-money option 平价期权 2|="!c8K  
attorney 受权人；受托代表人 ?&qa3y)wX:  
attornment 新拥有人承认书 um/2.Sn>  
attributable profit 可归属利润 UNx|+  
attributable share value 可归属股份价值 $bf&ct*$h  
Auckland Stock Exchange 奥克兰证券交易所 (_:k s  
auction 拍卖 lrn3yDkR?  
auctioneer 拍卖商 +TA'P$j  
audit 审计；核数 !m7`E  
Audit Commission 审计署 *,C[yg1P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] WCa>~dF>  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 X5s.F%Np!  
audit review 帐目审查 >[,ywRJ#_}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qN5 ru2  
audited account 审计帐目；经审计的帐目 ,`4chD  
audited annual account 经审计的周年帐目 g43j
-[j)  
audited balance sheet 经审计的资产负债表 r>!$eqX_  
auditor 核数师；核数主任；审计师 [73 \jT  
auditor's certificate 核数师证明书；审计师证明书 M4%u~Z:4h+  
auditor's report 核数师报告；审计师报告 HR.^ y$IE  
Aussie bond 澳元债券 (lNV\Za  
austerity budget 紧缩预算 TH;kJ{[}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 U8f!yXF'  
Australia All Ordinaries Index 澳洲所有普通股票指数 'hEvW  
Australian Dollar [AUD] 澳元 O)0}yF$0  
Australian Options Market 澳大利亚期权市场 }rWEa^  
Australian Securities Commission 澳洲证券事务监察委员会 4rcNBmA,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -?jI{].:8  
Australian Stock Exchange 澳大利亚证券交易所 VR8 kY&  
Austrian Schilling [ATS] 奥地利先令 SJseP_-  
authentication 认证；鉴证 gdPPk=LD  
authority to purchase 委托购买证；委购书 4tQ~Z6Jn;  
authorization 认可；核准；授权；授权书 > whcZ.8  
authorization by direction 指示授权 fU6O:-  
authorization by instruction 指令授权 L|?$F*bs  
authorization by warrant 令状授权 Yk;-]qi7  
authorization of unit trust 单位信托的认可 & bKl(,  
authorized agent 指定代理人 #9(0.!v  
authorized capital 法定资本 ?S*Cvr+=4  
authorized clerk 出市员 ~pZ<VH;h  
authorized dealer 认可交易商 %9q]  
authorized financial institution 认可财务机构 2`|gnVw  
authorized fund 认可基金 L:.z FW,  
authorized fund house 获授权的基金公司；认可基金公司 8Q{"W"]O7  
authorized institution 认可机构 Q!91uNL  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y94^mt-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |Ix{JP"Lk  
authorized insurer 获授权保险人；获认可承保人 { R`"Nk  
authorized investment 特准投资项目 ~E8
L,h~  
authorized person 获授权人 wHT]&fZ  
authorized representative 获授权代表 j`D%Wx_  
authorized share capital 法定股本 IjPCaH.:t  
automated quotation system 自动报价系统 wv7XhY}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M+L8~BD@  
自动交易系统〔香港期货交易所有限公司〕 qk{+Y  
automatic adjustment mechanism 自动调整机制 ~pC\"LU`  
automatic adjustment system 自动调整系统 ; u@& [  
Automatic Clearing House 自动票据交换所 v
G{lxPIj  
automatic exchange rates accumulation system 自动化汇率累集系统 nI es}n:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 joRrsxFU  
automatic teller machine [ATM] 自动柜员机 =pCO1<wR  
autopay 自动转帐 Hrg~<-.La  
available assets 可用资产 *U mWcFoF  
available fiscal reserve 现存财政储备 P3k@ptc-K  
available profit 可用利润 F1q6 3  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Q1'4xWu  
average 平均；平均数；海损 _C%:AFPP>  
average basic salary 平均基本薪金 S]x\Asj;w  
average consumer expenditure 平均消费开支；一般消费开支 fP KFU  
average cost 平均成本 c gOkm}h  
average cost of land production 增辟土地平均成本 Pm/Rc  
average daily turnover 平均每日成交额 =j~v
L`d2]  
average daily wage rate 平均每日工资率 y2o~~te  
average expenditure pattern 平均开支模式 (MGYX_rD  
average growth rate 平均增长率 :Ldx^UO  
average net fixed assets 固定资产平均净值 P#l"`C /  
average of relatives 相对价格平均数 {g]Mx|5Q  
average price 平均价格 }{S+C[:_  
average propensity to consume 平均消费倾向；一般消费倾向 =v{Vl5&>?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (Zoopkxw  
average rate 平均率 !zQbF&>  
average revenue 平均收入；平均收益 *hIjVKTu79  
average stock 平均库存；平均存货 ' 4.T1i,  
average yearly rent 平均年租 ku5vaP(  
avoidance of double taxation 避免双重课税 w(oi6kg  
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 cBt
Q2,<6  
Yy'CBIq#f  
给你加分了