一些有用的会计术语(也不知道发的地方对不对)A

A: DZ\K7-  
A share Ａ股；甲类股份 B.~] 7H5"(  
abatement of tax 减税；减扣免税额 rKyulgP  
ABN AMRO Bank N.V. 荷兰银行 c<MF:|(
}  
above-the-line expenditure 线上项目支出；经常预算支出 =+ >>l0=_v  
above-the-line receipt 线上项目收入；经常预算收入 @h!Z0}dX(  
ABSA Asia Limited 南非联合亚洲有限公司 ,c{ckm  
absolute change 绝对数值变更 ?h%Jb^#9  
absolute expenditure 实际开支 150-'Q  
absolute guideline figure 绝对准则数字 N fG9a~  
absolute interest 绝对权益 $uyx  
absolute order of discharge 绝对破产解除令 ar}-~~h 5  
absolute profit margin 绝对利润幅度 >8=lX`9f{  
absolute value 实值；绝对值 0.w7S6v|&  
absolutely vested interest 绝对既得权益 9:-7.^`P  
absorbed cost 已吸收成本；已分摊成本 }f?[m&<  
absorption 吸收；分摊；合并
E]GbLU;TH  
absorption rate 吸收率；摊配率；分摊率 ctLNzJes%  
ACB Finance Limited 亚洲商业财务有限公司 f% )9!qeW  
acceptable form of reciprocity 合理的互惠条件 BK6 X)1R  
acceptable rate 适当利率；适当汇率 } e+`Kxy  
acceptance agreement 承兑协议 >0<n%V#s:r  
acceptance for honour 参加承兑 5Pn.c!  
acceptor 承兑人；接受人；受票人 %DXBl:!Y`  
acceptor for honour 参加承兑人 A8Fe@$<#8  
accident insurance 意外保险 IM/xBP  
Accident Insurance Association of Hong Kong 香港意外保险公会 x-X~'p'f  
accident insurance scheme 意外保险计划 BI%XF 9{  
accident year basis 意外年度基准 QeuM',6R  
accommodation 通融；贷款 =|ODa/2p  
accommodation bill 通融票据；空头票据 [3nWxFz$R  
accommodation party 汇票代发人 {B4qeG5  
account balance 帐户余额；帐户结余 g3>>gu#0DC  
account book 帐簿 hd~#I<8;2  
account collected in advance 预收款项 5rdB>8W  
account current book 往来帐簿 1PUZB`"3  
account of after-acquired property 事后取得的财产报告 ,qv\Y]  
account of defaulter 拖欠帐目 ,I x>.^|  
account payable 应付帐款 /w(g:e  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {tY1$}R  
account receivable 应收帐款 W0~G`A(:;  
account receivable report 应收帐款报表 %<(d%&~  
account statement 结单；帐单；会计财务报表 |l+5E   
account title 帐户名称；会计科目 
4R\jZ@D  
accountant's report 会计师报告 jHn7H)F8  
Accountant's Report Rules 会计师报告规则 %]DA4W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yV\%K6d|3&  
Accounting Arrangements 《会计安排》 1Kk6nUIN  
accounting basis 会计基础 Abt<23$h  
accounting by Official Receiver 破产管理署署长呈交的帐目 PS+~JwDUc  
Accounting Circular 《会计通告》 NLG\*mQ  
accounting class 会计类别 Q!V:=d  
accounting date 记帐日期；会计结算日期 -$[&{.B.  
accounting for money 款项核算 1Z @sh>X|  
Accounting Officer 会计主任 s_VcC_A  
accounting period 会计报告期；会计期 rz k;Q@1  
accounting policy 会计政策；会计方针 sg2%BkTI  
accounting practice 会计惯例 6WGg_x?3  
accounting principle 会计准则 }P.Z}n;Uj  
accounting record 会计记录 EGQgrwY5  
accounting report 会计报告 /r"<:+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Hcu!bOQ  
Accounting Society of China 中国会计学会 D_
czUM  
accounting statement 会计报表 \WE&5 9G  
accounting system 会计制度；会计系统 M.- {->  
accounting transaction 会计事项；帐务交易 ?dCwo;~  
accounting treatment 会计处理 PRaVe,5a  
accounting year 会计年度 d9;&Y?fp  
accretion 增值；添加 &|#[.ti1  
accrual 应计项目；应累算数目 2(@2z[eKr  
accrual basis 应计制；权责发生制 xwof[BnEZ  
accrual basis accounting 应计制会计；权责发生制会计 6{1=3.CL  
accrue 应累算；应计 {>msE }L  
accrued benefit 应累算利益 ; /K6U  
accrued charges 应计费用 9|Jv>Ur=)2  
accrued cumulative preference share dividend 应累算的累积优先股股息 &TQ~!ZMOR"  
accrued expenses 应累算费用 \+O.vRc"M  
accrued interest payable 应付利息；应计未付利息 Z6i~Dy3  
accrued interest receivable 应收利息；应计未收利息 PD.$a-t  
accrued right 累算权益 R2sG'<0B0  
accruing profit 应累算的利润 W wPzm?30  
accumulated fiscal reserve 累积财政储备 fP|[4 ku
 
accumulated profit 累积利润；滚存溢利 :#^qn|{e  
accumulated reserve 累积储备
NOXP}M  
accumulation of surplus income 累积收益盈余 lsOv#X-bE  
acquired assets 既得资产 PD0&ep1h7G  
acquisition 收购；购置；取得 :!oJmvy  
acquisition cost 购置成本 208^Yu  
acquisition expenses 购置费用 HC6U_d1-6  
acquisition of 100% interest 收购全部股权 EXr2d"  
acquisition of control 取得控制权 Nb&j?./  
acquisition of fixed assets 购置固定资产 rBTg"^jsw  
acquisition of shell “买壳” X_o#!  
acquisition price 收购价 =IsmPQKi  
act of God 天灾 xBTx`+%WS  
acting partner 执事合伙人 rtJER?A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Y|fD)zG_  
active partner 积极参与的合伙人 w_Slg&S  
active trading 交投活跃 )0exGx+:  
actual circulation 实际流通 WT<
}3(S'?  
actual cost 实际成本 v-3VzAd=*&  
actual expenditure 实际开支；实际支出 K_)~&Cu*'  
actual income 实际入息；实际收入；实际收益 Yjc U2S"=P  
actual market 现货市场 7b>_vtrt  
actual price 现货价；实际价格 [:cD  
actual profit 实际利润 ;kk[x8
$  
actual quotation 实盘；实际价位；实际报价 Intuda7e1  
actual year basis 按实际年度计算 b},2A'X  
actuals 实货 *O~y6|U?  
actuarial investigation 精算调查 `5Kg[nB:  
actuarial principle 精算原则 y%i9 b&gDd  
actuarial report 精算师报告 Qq`S=:}~x  
Actuarial Society of Hong Kong 香港精算学会 rz%~=Ca2j  
actuarial valuation 精算师估值 3LLG#l)8  
actuary 精算师 qS/}aDk&  
ad referendum agreement 暂定协议；有待覆核的协定 7 mCf*|  
ad valorem duty 从价税；按值征税 5:IDl1f5  
ad valorem duty system 从价税制 -eF-r=FR  
ad valorem fee 从价费 .h=n [`RB  
ad valorem tariff 从价关税 1Z< ^8L<  
additional allowance 额外免税额 {S{%KkAV  
additional amount for unexpired risk 未过期风险的额外款额 rzAf {2  
additional assessable profit 补加应评税利润 O>]i?  
additional assessment 补加评税 BJux5Nh  
additional commitment 额外承担 F(ydq
gH~a  
additional commitment vote 额外承担拨款 HqW /  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .t1:;H b  
additional dependent parent allowance 供养父母额外免税额 w{*kbGB8s7  
additional provision 额外拨款 >fXtu:C-!J  
additional stamp duty 附加印花税 qKfUm:7Q_  
additional tax 补加税罚款；补加税款 eavn.I8J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :6nD"5(  
adjudged bankrupt 被裁定破产 qhGz2<}_j  
adjudicated bankrupt 裁定破产人 _HHvL=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q8d](MaX  
adjudication of bankruptcy 裁定破产；宣告破产 Ow/,pC >V  
adjudication of insolvency 裁定无力偿还债务 +fXwbZ?p  
adjusted actual 经调整的实数；调整后的实数 f-|?He4O]  
adjusted current assets 经调整的流动资产；调整后的流动资产 KBB)xez8  
adjusted figure 经调整的数字；调整后的数额 e^O:I  
adjusted liabilities 经调整的负债；调整后的负债 F;ttqL  
adjusted loss 经调整的亏损；调整后的亏损 x*vD^1"'P  
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 ~ps,U  
adjusted profit 经调整的利润；调整后的利润 hAf/&yA@  
adjusted surplus 经调整的盈余额；调整后的盈余额 Z8$BgP  
adjusted value 经调整的价值；调整后的价值 (uvQ/!  
adjustment 调整；修订；理算〔保险〕 'z"vk  
adjustment centre 调剂中心 9Y.(xp &vw  
adjustment lag 调整过程的时间差距；调整时差 @\?ubF  
adjustment mechanism 调整机制 5,gT|4|B\g  
adjustment of loss 亏损调整 (&SU)Uvu  
adjustment process 调整过程；调整程序 ~6t!)QATnp  
adjustment range 调整幅度 $vu*# .w  
administered exchange rate 受管制汇率 -n9&W  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^\ x'4!W  
administration expenses 行政费用 fY&TI}Y  
administration fee 手续费；行政费 #!F>cez  
administration in bankruptcy 破产管理 xA Ez1  
administration order 遗产管理令 S<i1t[E@W  
administrator 管理人；遗产管理人 w&L~+Z<  
administrator of the estate 遗产管理人 O.B9w+G=  
admission of debt 债项承认书 2/4zg  
admission of proof 接纳债权证明 t<` As6}  
advance 放贷款项；垫付款项；预支款项；预付款项 Nj4CkMM[3  
advance account 暂支帐目；预付款帐户 ]oV{JR]  
advance compensation 预付补偿金 .gg0rTf=-  
advance from shareholder 股东垫款 6U !P8q  
advance pending reimbursement 预支以待日后付还 l%EvXdZuOy  
advanced economy 先进经济体系 AaYH(2m-  
advancement 预付；预付财产 !ddyJJ^a  
advances warrant 垫款令 @6'~RD.  
advancing 贷出 k 3m_L-  
adverse balance 逆差 v'S]g^  
adverse exchange 逆汇 &K0b3AWc  
advertisement addressed to shareholders 在报章刊登的致股东通告 */M`KPW  
advice for collection 托收通知书 B%6cgm,  
advice of drawing 提款通知书；汇票通知书 Kz42AC  
advice of payment 付款通知 F `o9GLxM}  
Advisory Committee [Securities and Futures Commission] 1GK.:s6.f  
谘询委员会〔证券及期货事务监察委员会〕 V gMgeja  
Advisory Committee on Diversification 经济多元化谘询委员会 ]_h3  
affidavit 誓章；遗产申报誓章 I%J>~=]n_  
affidavit of no receipt 述明无收款的誓章 z+yq%O  
affiliate 联号；联营公司；附属公司 kZG.Id  
affiliated company 附属公司；联号；联营公司 kAEq+{h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 33DP?nI}  
affordability 负担能力 +u Iq]tqe  
African Development Bank [AfDB] 非洲开发银行 kC.!cPd  
after-acquired property 事后取得的财产 &qS%~h%2  
after-hours dealing 市后交易 u$R5Q{H_  
after-tax profit 税后盈利；税后利润；税后溢利 5c]:/9&
 
agency agreement 代理协议 I/njyV)H  
agency expenses 代理机构的开支 u"q
VT9C$=  
agency fee 代理费 /8e}c`  
Agency Law 《代理法》 cRf F!EV  
agent 代理人；承销人 '{2]:  
agent of company 公司代理人 S#M8}+ZD,  
agent's fee 代理人费；经纪费 ,)[9RgsE  
aggregate 总计；总数；总体数字 g}0K@z3  
aggregate amount 总款额；总额 U&#` <R_0  
aggregate assets and liabilities 总体资产与负债 VP A+/5TW  
aggregate at constant price 按固定价格计算的总体数字 d2UidDU5qa  
aggregate demand 总需求 F NPu  
aggregate gross position 总持仓量 !*:g??[T  
aggregate limit 总限额 c7r(&h  
aggregate of salaries tax 合计薪俸税 06]3+s{{  
aggregate performance 总体表现；总体业绩 E'aOHSAg  
aggregate supply 总体供应 X\Bl? F   
aggregate surplus 总盈余 |s! _;6  
aggregate total 整体总额 ^Q`5+  
aggregate value 总值；合计价值 aPelt`  
aggregated basis 合计基准 +4%~.,<_to  
aggregated net chargeable income 合计应课税入息实额 L-w3A:jk  
aggregation 合并计算；合计；总和 !s-A`} s+  
aggregation of incomes of husband and wife 夫妇入息合并计算 tG$O[f@U6  
aggregation of property 财产的总和  ,RR{Y-  
agio 差价；贴水 A6=Z2i0w>X  
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》 by>%}#M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z2M(euzfi3  
《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》 +JtKVF  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,}IcQu'O  
《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》 C!^A\T7p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MOQ6&C`7q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 k3$'K}=d  
agreement for a settlement 授产协议 ooJxE\L
  
agreement for assignment 转让协议 M^'1Q.K  
agreement for sale 售卖协议；买卖协议 DYf2V6'  
agreement for sale and purchase 买卖协议 >;4q  
agreement for the payment of interest 支付利息协议 .5Y{Yme  
agreement for the repayment of money 还款协议 68z#9}  
agreement of reinsurance 再保险协议 Sqn>L`L
z  
Agricultural Bank of China 中国农业银行 mvjx &+q  
air passenger departure tax 飞机乘客离境税 nKGQU,C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @ 3=pFYW)  
airport tax 机场税 F[}#7}xjA  
alcohol duty 酒精税 1TQ?Fxj  
alienation 让与；让渡；转让 Xq$-&~   
alimony 生活费；赡养费 &)k=ccm  
All Ordinaries Index [AOI] 所有普通股指数 73X*|g  
all risks 全险；综合险 ^}~Q(ji7  
All Sales Record for Stock Market 《股票市场成交报告》 hOB<6Tm[  
Allied Capital Resources Limited 新联财务有限公司 7N 0Bj!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 GPHb-  
allocation letter 拨款信件 + -Rf@  
allocation of fund 分配款项；预留款项 i[KXkjr  
allocation of profit 利润分配；溢利分配 Fl.?*KBz  
allocation warrant 拨款令 z|3v~,  
allotment 分配；配股 @]n8*n  
allotment notice 股份配售通知；配股通知 q.=Q
 
allotment of shares 股份分配 H7+z"^s*  
allowable 可获宽免；免税的 #tKks:eL  
allowable business loss 可扣除的营业亏损 :'bZ:J>f  
allowable expenses 可扣税的支出 Q$U.vF7BnP  
allowance 免税额；津贴；备抵；准备金 }BM`4/  
allowance for debts 债项的免税额 VvW4!1Dl  
allowance for depreciation by wear and tear 耗损折旧免税额 (X@\2M4@T#  
allowance for funeral expenses 殡殓费的免税额 qR cSB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b~&cYk'  
allowance for repairs and outgoings 修葺及支出方面的免税额 .fzyA5@l  
allowance to debtor 给债务人的津贴 7Y@]o=DIc  
alteration of capital 资本更改 R_G2C@y*  
alternate trustee 候补受托人 7=N%$]DKZ  
amalgamation 合并 YA@?L
!F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :4zPYG o  
ambit of charges 征税范围；收费范围 lknj/i5L  
amended valuation 经修订的估值 %BC%fVdP  
American Commodities Exchange 美国商品交易所 E?+~S M1~  
American Express Bank Limited 美国运通银行 PWS8Dpb  
American Stock Exchange 美国证券交易所 H'3 pHb  
amortization 摊销 S=P}Jpq?Y;  
amount due from banks 存放银行同业的款项 z+.G>0M  
amount due from banks abroad 存放海外银行同业的款项 VL*5  
amount due from holding companies 控股公司欠款 \9,lMK[b  
amount due from local banks 存放本港银行同业的款项 OulRqbL2  
amount due to banks 银行同业的存款 2T*kmDp  
amount due to banks abroad 海外银行同业的存款 "*#f^/LS  
amount due to holding companies 控股公司存款 R^`}DlHX  
amount due to local banks 本港银行同业的存款 LIG@`  
amount due to outport banks 外埠银行同业的存款 4-[U[JJc  
amount for note issue 发行纸币的款额 5P<"I["  
amount of bond 担保契据的款额 &]a(5  
amount of consideration 代价款额 8US35t:M  
amount of contribution 供款数额 ?&0CEfa?  
amount of indebtedness 负债款额 FMCA~N  
amount of principal of the loan 贷款本金额 W2XWb<QSEV  
amount of rates chargeable 应征差饷数额 /{buFX2"}  
amount of share capital 股本额 yI8O#  
amount of sums assured 承保款额 TkTGYh  
amount of variation 变动幅度 fASklcQ  
amount of vote 拨款数额 {s@!N  
amount payable 应付款额 Ydsnu  
amount receivable 应收款额 Q#yHH]U)X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1^o})9  
analysis 分析 2n>mISy+  
ancillary risk 附属风险 !jl^__ .DR  
annual account 周年帐目；周年帐目报表；年度决算；年结 I`B ZZ-  
annual accounting date 年结日期 P\ P=1NM  
annual allowance 每年免税额；年积金；年度津贴；年津 =?Ry,^=b  
annual balance 年度余额 =55)|$hgD  
annual disposable income 每年可动用收入 ])y)]H#{  
annual estimates 周年预算 !N+{X\+  
annual fee 年费 #(qvhoi7lM  
annual general meeting 周年大会 @;9KP6d  
annual growth rate 年增率；每年增长率 'exR;q\  
annual long-term supplement 长期个案每年补助金 < k(n%  
annual pensionable emolument 可供计算退休金的年薪 8ZV!ld  
annual report 年报 K @&c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q-h< av9  
annual return 周年报表；周年申报表；每年报税表格 ~uY5~Qs9G  
Annual Return Rules 《周年报表规则》 U!+O+(  
annual review of consumer prices 每年消费物价回顾 hFoeVM[h  
annual roll-forward basis 逐年延展方式 0o7o;eN  
annual salary 年薪 -U>)B  
annual statement 年度报表；年度决算表 ,hNs{-*  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 RoHX0   
annuitant 年金受益人 qK;J:GT>  
annuity 年金 kxe{HxM$Z  
annuity contract 年金合约 $Rze[3  
annuity on human life 人寿年金 *RJD^hu  
antecedent debt 先前的债项 =Cf@!wZ^  
ante-dated cheque 倒填日期支票
 XU"G  
anticipated expenditure 预期开支 Wx/PD=Sf&  
anticipated net profit 预期纯利 UBv#z&@[  
anticipated revenue 预期收入 H '5zl^8I  
anti-inflation measure 反通货膨胀措施 -"yma_  
anti-inflationary stance 反通货膨胀立场 $n8&5<  
apparent deficit 表面赤字 Dp*:oMATx0  
apparent financial solvency 表面偿债能力 @QJPcF"  
apparent partner 表面合伙人 T^8`ji  
application for personal assessment 个人入息课税申请书 68~]_r.a  
application of fund 资金应用 0@'-g^PS  
application to release as liquidator and to destruct the books of accounts and documents D {E,XOi  
申请免除清盘人职务及毁灭帐簿与文件 0RdW.rZJ  
appointed actuary 委任精算师 hT=E~|O  
appointed auditor 委任核数师；委任审计师 O:V.;q2]U  
appointed trustee 委任的受托人 *W |  
appointer 委任人 Q.4+"JoG  
apportioned pro rata 按比例分摊 {3os9r,  
apportionment 分配；分摊 l66 QgPA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4t*VI<=<[  
apportionment formula 分摊方程式 w'i+WEU>l  
apportionment of estate duty 遗产税的分摊 BThrv$D}  
appraisal 估价；评估 #m7evb5eg*  
appreciable growth 可观增长 MYJDfI  
appreciable impact 显着影响 KxmB$x5-=8  
appreciable increase 可观增长 \o,et9zDJ3  
appreciation 增值；升值 R90chl  
appreciation against other currencies 相对其他货币升值 (8S+-k?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <vg|8-,#m  
appreciation tax 增值税 Ktuv a3=>N  
appropriation 拨款；拨用；拨付 Xa
}y.qH  
appropriation account 拨款帐目 h _c11#  
Appropriation Bill 拨款法案 j*VYUM@y1\  
appropriation-in-aid system 补助拨款办法 IL&R&8'  
approved assets 核准资产 s*CBYzOm  
approved basket stock 认可一篮子证券 Ki:98a$  
approved budget 核准预算 OpOR!  
approved charitable donation 认可慈善捐款 5 a&a-(  
approved charitable institution 认可慈善机构 r,,*kE  
approved currency 核准货币；认可货币 =;8q`  
approved estimates 核准预算 4ti
Cxf)  
approved estimates of expenditure 核准开支预算 V,7Xeh(+5L  
approved overseas insurer 核准海外保险人 q/7T-"q/G  
approved overseas trust company 核准海外信托公司 L{f0r!d|  
approved pooled investment fund 核准汇集投资基金 Ov:U3P?%  
approved provident fund scheme 认可公积金计划 t]t(/x#
  
approved provision 核准拨款 ]R"n+LnI:=  
approved redeemable share 核准可赎回股份 -oju-gf K  
approved regional stock 认可地区性证券 BW`Tw^j  
approved retirement scheme 认可退休金计划 p)7U%NMc(*  
approved subordinated loan 核准附属贷款 Fvv/#V^R  
arbitrage 套戥；套汇；套利 I*+*Wf  
arbitrageur 套戥者；套汇者 /ubGa6N  
arbitrary amount 临时款项 0ZAtBq.s  
arrangement 措施；安排；协定 \o?  
arrears 欠款 0oyZlv*  
arrears of pay 欠付薪酬 5n2}|V$VqP  
arrears of revenue 逾期未收税款；逾期未收的帐项 Qmv8T ^+  
articles of association 组织章程；组织细则；组织章程细则 7bW''J*6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dr=KoAIxy  
ascertainment of profit 确定利润 .GDY J9vi  
"Asia Clear" “亚洲结算系统” DQ6pe)E|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ltl(SIi  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +P*,i$MV  
Asian Development Fund [ADF] 亚洲发展基金 y9GaxW*&  
Asian dollar bond 亚洲美元债券 L#T`h}1Z  
Asian dollar market 亚洲美元市场 scEE$:  
Asian dollar rate 亚洲美元利率 6~Z
q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 iaaD1<m  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8{.:$T  
asked price 沽盘；喊价；索价；卖方报价 lgCOp%>  
assessable income 应评税入息 }PzYt~Z`@  
assessable loss 应评税亏损 =H^^AG\}  
assessable profit 应评税利润 mhnK{M @56  
assessable value 应评税值 "OKsl2e  
assessed profit 估定利润 yc$8X sns  
assessed value 经评估价值 }'TZ)=t{J  
assessment 评税；评定；估价；评税单 '$CJZ`nt  
assessment number 评税编号；估价编号 {uO2m*JrI  
assessment of additional tax 补加税评税 ByXcs'  
assessment of performance 业绩评估；实绩评价 JA?P jo  
Assessor 评税主任 WB|SXto%4D  
asset price bubbles 资产价格泡沫 9fb"R"(M  
asset-backed securities 具资产保证的证券 ~F]If\b  
assets accretion 资产增值 0>?78QL9<  
assets and liabilities 资产与负债 ld23^r  
assets betterment statement 资产递增表；资产改进表 u/74E0$S  
assets lending 实物放款；有抵押贷款 +(2mHS0_
a  
assets of the company passing on the death 死者去世时转移的公司资产 1j^FNg~  
assets pledged as security for liabilities 用作负债抵押的资产 A|GheH!t  
assets portfolio 资产投资组合 O7Awti-X  
assets price 资产价格 }qdGS<{  
assets quality 资产质素 !eB&3J  
assets realization 资产变现 Zh.9j7 >p  
assets refinancing arrangement 资产再集资安排 x42m+5/  
assets securitization 资产证券化 DU[vLe|Z  
assets situated outside Hong Kong 在香港以外地方的资产 @y\M8C8  
assets stripping 削减资产；拆卖资产 J3=^+/g  
assets value 资产值 \Mod4tQ  
assignee 承让人 $zV[-d  
assignment 转让；转让书；转让契 &AlX).  
assignment of interest 权益转让 yu62$d  
assignment of letters patent and trade mark 专利证书及商标转让 c_bIadE{  
assignment of property 物业转让；物业转让书 0~N2MoOl^  
assignment right 转让权 5eSmyj-W  
assignor 转让人 O!\\m0\e  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {-Y% wM8<i  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xyTjK.N  
associate member 附属会员 ,n?oNU  
associated body corporate 相联法人团体 `BHPjp>  
associated company 相联公司；联属公司 W 7Y5~%@  
associated corporation 相联法团 Mi"dFx^Md  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] E M
Kv)5MH  
公认会计师公会〔英国〕 du4Q^-repC  
Association of Futures Exchange Brokers 香港期货经纪协会  H@,(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8MPXrc,9-  
association of underwriters 承保人组织 GKKf#r74  
assumption of control 接管 m-No 8)2yA  
assurance 担保；保险；转易；转易书 vSy#[9}  
assurance of interest 权益的转易 B?J#NFUb  
at 19XX price 按一九ＸＸ年价格计算 U_c.Z{lC4  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]`Y;4XR  
at a premium 按溢价计算；按升水价格计算 :X;'37o#q  
at call 通知付款；按通知 hpJi,4r.d  
at constant market price 按固定市价计算 hK&/A+*  
at constant price 按固定价格计算 <$'OSN`!  
at cost 按成本计算 GoNX\^A  
at current market price 按当时市价计算；按现时市价计算 ,0=:06l  
at current price 按当时价格计算；按现时价格计算 "+V.Yue`R  
at factor cost 按要素成本计算；按生产要素成本计算 f=Rx8I  
at money-of-the-day price 按付款当日价格计算 Mrlv(1PQT  
at or better 按指定或较佳价位〔买卖指令〕 J0M7f]  
at par 按面值计算；平价 *:3`$`\54  
at sight 见票即付 bO%bMZWB!y  
at the close 按收市盘 RcH",*U  
at the opening 按开市盘 N&t+*kF_  
attestation 见证；见证条款 A/EW57v"  
at-the-money option 平价期权 %g4G&My@J  
attorney 受权人；受托代表人 >;.'$-  
attornment 新拥有人承认书 (r?41?5K  
attributable profit 可归属利润 {1V~`1(w  
attributable share value 可归属股份价值 )xuvY3BPB?  
Auckland Stock Exchange 奥克兰证券交易所 QvH=<$  
auction 拍卖 Zg/ra1n  
auctioneer 拍卖商 'J&$L c  
audit 审计；核数 P'6eK?  
Audit Commission 审计署 4b B)t#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kN*,3)T;}  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 J!,<NlP0K  
audit review 帐目审查 195m0'zda  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 N%\!eHxy  
audited account 审计帐目；经审计的帐目 h$EH|9HAb  
audited annual account 经审计的周年帐目 {WJ+6!v  
audited balance sheet 经审计的资产负债表 ;|f|d?Q\  
auditor 核数师；核数主任；审计师  ^F `   
auditor's certificate 核数师证明书；审计师证明书 x2\,n  
auditor's report 核数师报告；审计师报告 ~I%m[fQ S  
Aussie bond 澳元债券 ['~B&  
austerity budget 紧缩预算 V3NQij(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #,1Kum bG3  
Australia All Ordinaries Index 澳洲所有普通股票指数 $Aw"?&d"  
Australian Dollar [AUD] 澳元 2WRa@;Tj  
Australian Options Market 澳大利亚期权市场 .>0j<|~  
Australian Securities Commission 澳洲证券事务监察委员会 ?6F\cl0.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =r=YV-D.  
Australian Stock Exchange 澳大利亚证券交易所 <T[wZ[l  
Austrian Schilling [ATS] 奥地利先令 C$~2FTx  
authentication 认证；鉴证 )Fh+6  
authority to purchase 委托购买证；委购书 B`xrdtW  
authorization 认可；核准；授权；授权书 Fcc\hV;  
authorization by direction 指示授权 A&OU;j]  
authorization by instruction 指令授权 fWKI~/eUY|  
authorization by warrant 令状授权 ;x*_h  
authorization of unit trust 单位信托的认可 ~5[#c27E9  
authorized agent 指定代理人 |#);^z_  
authorized capital 法定资本 +pcpb)VL  
authorized clerk 出市员 @Q;%hb  
authorized dealer 认可交易商 @-9I<)Z/2  
authorized financial institution 认可财务机构 "|yuP1;L  
authorized fund 认可基金 Qx-/t9`!Z  
authorized fund house 获授权的基金公司；认可基金公司 3: 'eZcM  
authorized institution 认可机构 oz(V a!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ab5 a>w6}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 XjL)WgQ{i  
authorized insurer 获授权保险人；获认可承保人 dBKL_'@@}  
authorized investment 特准投资项目 WleE$ ,  
authorized person 获授权人 "&s9;_9  
authorized representative 获授权代表 nCZ&FNi{O~  
authorized share capital 法定股本 5G"DgG*<  
automated quotation system 自动报价系统 ]Z?y\L*M-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X!,2/WT  
自动交易系统〔香港期货交易所有限公司〕 roDE?7x1  
automatic adjustment mechanism 自动调整机制 0drt,k  
automatic adjustment system 自动调整系统 ,iKL 68  
Automatic Clearing House 自动票据交换所 ]
o18oY(  
automatic exchange rates accumulation system 自动化汇率累集系统 #"J8]3\F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3":vjDq$  
automatic teller machine [ATM] 自动柜员机 U_t[J|  
autopay 自动转帐 #1-,s.)  
available assets 可用资产 6ge,2[PU  
available fiscal reserve 现存财政储备 zO BLF|L=  
available profit 可用利润 uIOnP  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 nKI]f`P7  
average 平均；平均数；海损 a:*8S
ovI  
average basic salary 平均基本薪金 + niz(]  
average consumer expenditure 平均消费开支；一般消费开支 ]W^F!p~eC  
average cost 平均成本 f3Zm
_zxj  
average cost of land production 增辟土地平均成本 4PtRTb0<i3  
average daily turnover 平均每日成交额 0x&-/qce6W  
average daily wage rate 平均每日工资率 -?_#Yttu  
average expenditure pattern 平均开支模式 AI{Tw>hZ  
average growth rate 平均增长率 J?]wA1
 
average net fixed assets 固定资产平均净值 I!FIV^}Z(  
average of relatives 相对价格平均数 3K2B7loD)~  
average price 平均价格 y:t@X
~  
average propensity to consume 平均消费倾向；一般消费倾向 N~rA/B]T  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0!<qfT a  
average rate 平均率 TR;"&
'#k  
average revenue 平均收入；平均收益 or~2r8  
average stock 平均库存；平均存货 LhN?j5XqM  
average yearly rent 平均年租 #|<\q*<  
avoidance of double taxation 避免双重课税 ME.l{?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 GM_~2Er]  
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