一些有用的会计术语(也不知道发的地方对不对)A

A: {5_*f)$[H  
A share Ａ股；甲类股份 [ BN2c  
abatement of tax 减税；减扣免税额 |,yS>kjp  
ABN AMRO Bank N.V. 荷兰银行 a(}jn|  
above-the-line expenditure 线上项目支出；经常预算支出 6^ KDc  
above-the-line receipt 线上项目收入；经常预算收入 /M'b137  
ABSA Asia Limited 南非联合亚洲有限公司 m"v` E7G  
absolute change 绝对数值变更 Ufo-AeQo  
absolute expenditure 实际开支 V=S`%1dLN  
absolute guideline figure 绝对准则数字 8#oF7
eE  
absolute interest 绝对权益 "@ox=  
absolute order of discharge 绝对破产解除令 ^?juY}rZ=|  
absolute profit margin 绝对利润幅度 t+h"YiT  
absolute value 实值；绝对值
J(l6(+8  
absolutely vested interest 绝对既得权益 SQt$-<>4\  
absorbed cost 已吸收成本；已分摊成本 ,e>ugI_;*  
absorption 吸收；分摊；合并 otPEJ^W&  
absorption rate 吸收率；摊配率；分摊率 fSun{?{  
ACB Finance Limited 亚洲商业财务有限公司 wvq<5gy}  
acceptable form of reciprocity 合理的互惠条件 B:^U~sR  
acceptable rate 适当利率；适当汇率 -'8|D!>v2  
acceptance agreement 承兑协议 Th!S?{v  
acceptance for honour 参加承兑 NZ.aI{  
acceptor 承兑人；接受人；受票人 f0hi70\(X  
acceptor for honour 参加承兑人 }  g  
accident insurance 意外保险 0 TS:o/{(a  
Accident Insurance Association of Hong Kong 香港意外保险公会 %Z}dY~:  
accident insurance scheme 意外保险计划 |kVxrq  
accident year basis 意外年度基准 1hMk\ -3S  
accommodation 通融；贷款 *tP,Ol  
accommodation bill 通融票据；空头票据 5 wc&0h  
accommodation party 汇票代发人 S"_vD<q  
account balance 帐户余额；帐户结余 r+Z+x{  
account book 帐簿 95(VY)_6#A  
account collected in advance 预收款项 S)[2\Z{**T  
account current book 往来帐簿 Xt~/8)&  
account of after-acquired property 事后取得的财产报告 S[ 2`7'XV  
account of defaulter 拖欠帐目 Ads^y`b  
account payable 应付帐款 Bq2}nDP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LLU>c]a  
account receivable 应收帐款 d3 N %V.w  
account receivable report 应收帐款报表 5aWKyXBIx  
account statement 结单；帐单；会计财务报表 {@3=vBl%O+  
account title 帐户名称；会计科目 d&U;rMEv  
accountant's report 会计师报告 i>w>UA*t  
Accountant's Report Rules 会计师报告规则 '7=*n_l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +B&FZ4'  
Accounting Arrangements 《会计安排》 S63L>p|ml  
accounting basis 会计基础 UcK!v*3E  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^^?ECnpcU  
Accounting Circular 《会计通告》 979L]H#  
accounting class 会计类别 e%f8|3
<6  
accounting date 记帐日期；会计结算日期 B j*X_m  
accounting for money 款项核算 Q2#)Jx\6!  
Accounting Officer 会计主任  $hN!DHz  
accounting period 会计报告期；会计期 , D&FCs%v  
accounting policy 会计政策；会计方针 nF//y}  
accounting practice 会计惯例 =RV$8.Xp  
accounting principle 会计准则 @lBH@HR=C  
accounting record 会计记录 %ZZ}TUI W  
accounting report 会计报告 K+GjJ8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4mPg; n  
Accounting Society of China 中国会计学会   ()SG  
accounting statement 会计报表 /evh.S  
accounting system 会计制度；会计系统 .II'W3Fr  
accounting transaction 会计事项；帐务交易 0u0Hl%nl  
accounting treatment 会计处理 2s(K4~ee  
accounting year 会计年度 lca.(3u  
accretion 增值；添加 {uhw ^)v  
accrual 应计项目；应累算数目 "w7:{E5e  
accrual basis 应计制；权责发生制 =!{dKz-&  
accrual basis accounting 应计制会计；权责发生制会计 -'I)2/%g  
accrue 应累算；应计 !AMPA*  
accrued benefit 应累算利益 $MR{3-  
accrued charges 应计费用 }wUF#  
accrued cumulative preference share dividend 应累算的累积优先股股息 20Rgw  
accrued expenses 应累算费用 &2c?g1%  
accrued interest payable 应付利息；应计未付利息 |epe;/  
accrued interest receivable 应收利息；应计未收利息 ~E`l4'g?  
accrued right 累算权益 h.8J6;36  
accruing profit 应累算的利润 a-kU?&* y  
accumulated fiscal reserve 累积财政储备 M$?~C~b!*  
accumulated profit 累积利润；滚存溢利 2h/`RefHJ  
accumulated reserve 累积储备 Db3tI#  
accumulation of surplus income 累积收益盈余 Zwq_&cJK  
acquired assets 既得资产 ,v^it+Jc'  
acquisition 收购；购置；取得 JY_' d,O  
acquisition cost 购置成本 lc'Jn$O@  
acquisition expenses 购置费用 }LE/{]A  
acquisition of 100% interest 收购全部股权 
'Y-c
*q  
acquisition of control 取得控制权 CE+\|5u W  
acquisition of fixed assets 购置固定资产 4sva%Up  
acquisition of shell “买壳” lw Kr$X4  
acquisition price 收购价 g;*~
xo  
act of God 天灾 v8WoV*  
acting partner 执事合伙人 T0Gu(c`1d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *=ALns?y  
active partner 积极参与的合伙人 apYf,"|9  
active trading 交投活跃 N(IUNL  
actual circulation 实际流通 irL ehPX9  
actual cost 实际成本 d:j$!@o  
actual expenditure 实际开支；实际支出 $60+}B`m  
actual income 实际入息；实际收入；实际收益 :o
Z30}  
actual market 现货市场 Lu<'A4Q1  
actual price 现货价；实际价格 kdF#Nm  
actual profit 实际利润 cy? EX~s4  
actual quotation 实盘；实际价位；实际报价 / AW]12_  
actual year basis 按实际年度计算 &yP9vp="  
actuals 实货 q,m6$\g4  
actuarial investigation 精算调查 !e%#Zb MIo  
actuarial principle 精算原则 fdPg{3x*k  
actuarial report 精算师报告 iveWau292  
Actuarial Society of Hong Kong 香港精算学会 Ddu$49{S:  
actuarial valuation 精算师估值 kgA')]  
actuary 精算师 ++FMkeHZ  
ad referendum agreement 暂定协议；有待覆核的协定 gE%-Pf~  
ad valorem duty 从价税；按值征税 =*I>MgCJ  
ad valorem duty system 从价税制 dvUJk<;w  
ad valorem fee 从价费 jd$lu^>I  
ad valorem tariff 从价关税 x0 j$]$  
additional allowance 额外免税额 g#H#i~E^  
additional amount for unexpired risk 未过期风险的额外款额 vZk+NS<  
additional assessable profit 补加应评税利润 bhFzu[B  
additional assessment 补加评税 ~s !+9\Fi  
additional commitment 额外承担 1[^2f70n  
additional commitment vote 额外承担拨款 @(ev``L5g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l3.HL> o  
additional dependent parent allowance 供养父母额外免税额 2"2b\b}my  
additional provision 额外拨款 =>ignoeI  
additional stamp duty 附加印花税 zfvl<"Rv  
additional tax 补加税罚款；补加税款
fUE jl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2!l)%F`  
adjudged bankrupt 被裁定破产 /#.6IV(  
adjudicated bankrupt 裁定破产人 &"25a[x{B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (B[0BjU  
adjudication of bankruptcy 裁定破产；宣告破产 0;]tC\D1  
adjudication of insolvency 裁定无力偿还债务 qQ^]z8g6P  
adjusted actual 经调整的实数；调整后的实数 0Y[mh@(  
adjusted current assets 经调整的流动资产；调整后的流动资产 y%z$_V]  
adjusted figure 经调整的数字；调整后的数额 #IgY'L  
adjusted liabilities 经调整的负债；调整后的负债 )5p0fw  
adjusted loss 经调整的亏损；调整后的亏损 qy.Mi{=~:  
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 s%I)+|  
adjusted profit 经调整的利润；调整后的利润 3d \bB !  
adjusted surplus 经调整的盈余额；调整后的盈余额 |r6<DEg
 
adjusted value 经调整的价值；调整后的价值 $+ lc;N  
adjustment 调整；修订；理算〔保险〕 5a_1x|Fhi  
adjustment centre 调剂中心 Dy5'm?  
adjustment lag 调整过程的时间差距；调整时差 ++5SofG@  
adjustment mechanism 调整机制 poQY X
5  
adjustment of loss 亏损调整 MdCEp1Z  
adjustment process 调整过程；调整程序 ~%>ke   
adjustment range 调整幅度 -2bu`oD `  
administered exchange rate 受管制汇率 c:4i&|n  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ax,%07hJ  
administration expenses 行政费用 ^ WidA-  
administration fee 手续费；行政费 0~)cAKus  
administration in bankruptcy 破产管理 D1#fy=u69|  
administration order 遗产管理令 1VH7z  
administrator 管理人；遗产管理人 O cd ^{u  
administrator of the estate 遗产管理人 #2/k^N4r  
admission of debt 债项承认书 epR7p^`7  
admission of proof 接纳债权证明 v2/@Pu!kg  
advance 放贷款项；垫付款项；预支款项；预付款项 A]QgX5\sa  
advance account 暂支帐目；预付款帐户 #jbo! wdg  
advance compensation 预付补偿金 Y!"LrkC  
advance from shareholder 股东垫款 'IKV%$k  
advance pending reimbursement 预支以待日后付还 SW# 5px`  
advanced economy 先进经济体系 ms`R^6Ra  
advancement 预付；预付财产 #]cO] I  
advances warrant 垫款令 M qFuZg  
advancing 贷出 w+z~Mz}Vz  
adverse balance 逆差 Xu2:yf4No*  
adverse exchange 逆汇 /X; [ 9&  
advertisement addressed to shareholders 在报章刊登的致股东通告 Gdb6 U{  
advice for collection 托收通知书 /X9Kg  
advice of drawing 提款通知书；汇票通知书 Me_.X_  
advice of payment 付款通知 OXT 5 y)   
Advisory Committee [Securities and Futures Commission] Hj2E-RwG  
谘询委员会〔证券及期货事务监察委员会〕 sWa`-gc  
Advisory Committee on Diversification 经济多元化谘询委员会 R %aed>zo  
affidavit 誓章；遗产申报誓章 au1uFu-  
affidavit of no receipt 述明无收款的誓章 U\s.fIr  
affiliate 联号；联营公司；附属公司 F^fL  
affiliated company 附属公司；联号；联营公司 6Q"fRXM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Gx,<|v  
affordability 负担能力 4l_!OUvt  
African Development Bank [AfDB] 非洲开发银行 )7f;FWI  
after-acquired property 事后取得的财产 F-D9nI
4{X  
after-hours dealing 市后交易  At3>  
after-tax profit 税后盈利；税后利润；税后溢利 Psm5J80}n  
agency agreement 代理协议 4,4S5u[|  
agency expenses 代理机构的开支 }%x2Z{VF  
agency fee 代理费 I!Z=3 $,  
Agency Law 《代理法》 +" |?P  
agent 代理人；承销人 k[#<=G_=/E  
agent of company 公司代理人 9kZ[Z ,=>  
agent's fee 代理人费；经纪费 Qqm'Yom%T  
aggregate 总计；总数；总体数字 Dc-v`jZ@)  
aggregate amount 总款额；总额 oG{0{%*@  
aggregate assets and liabilities 总体资产与负债 lC|`DG-B  
aggregate at constant price 按固定价格计算的总体数字 ~>6d}7xs  
aggregate demand 总需求 (#KSwWo{ed  
aggregate gross position 总持仓量 (JenTL`%u  
aggregate limit 总限额 AWo\u!j  
aggregate of salaries tax 合计薪俸税 UNY O P{  
aggregate performance 总体表现；总体业绩 =#L\fe)q)  
aggregate supply 总体供应 "{>BP$Jz  
aggregate surplus 总盈余 n-P<y  
aggregate total 整体总额 S8>1l?UH  
aggregate value 总值；合计价值 r9sq3z|%  
aggregated basis 合计基准 7n}$|h5D  
aggregated net chargeable income 合计应课税入息实额 {8]Yqx)1]]  
aggregation 合并计算；合计；总和 Z{XF!pS%H  
aggregation of incomes of husband and wife 夫妇入息合并计算 |2AMj0V
~  
aggregation of property 财产的总和 [L(qrAQ2|z  
agio 差价；贴水 bbNN$-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》 1zIX $A  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )IBvm1  
《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》 S@4p.NMU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment IX+!+XC"U  
《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》 AdU0 sZ+&c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _"l2UDx  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f^Io:V\  
agreement for a settlement 授产协议 t9l]ie{"o.  
agreement for assignment 转让协议 $Iz*W]B!  
agreement for sale 售卖协议；买卖协议 9t8NK{
  
agreement for sale and purchase 买卖协议 88uoA6Y8h  
agreement for the payment of interest 支付利息协议 Z; 6N7U  
agreement for the repayment of money 还款协议 9u?[{h.`B  
agreement of reinsurance 再保险协议 Nhf@Y}Cu  
Agricultural Bank of China 中国农业银行 a=_:`S]}  
air passenger departure tax 飞机乘客离境税 3R>"X c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /0m0""  
airport tax 机场税 aoUz_7  
alcohol duty 酒精税 3kzO VZ  
alienation 让与；让渡；转让 .RW&=1D6  
alimony 生活费；赡养费 z"%{SI^  
All Ordinaries Index [AOI] 所有普通股指数 zu_bno!  
all risks 全险；综合险 _9f7@@b  
All Sales Record for Stock Market 《股票市场成交报告》 yOTC>?p%  
Allied Capital Resources Limited 新联财务有限公司 D/)E[Fv+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0?,<7}"<X  
allocation letter 拨款信件 >BWe"{;  
allocation of fund 分配款项；预留款项 l~Hu#+O  
allocation of profit 利润分配；溢利分配 -JfqY?Ue_2  
allocation warrant 拨款令 FFtB#  
allotment 分配；配股 ZHM NG~!  
allotment notice 股份配售通知；配股通知 Xk] uXx:TN  
allotment of shares 股份分配 !&adO,jN+=  
allowable 可获宽免；免税的 V7<w9MM  
allowable business loss 可扣除的营业亏损 fnJx$PD~  
allowable expenses 可扣税的支出 .k -!/^  
allowance 免税额；津贴；备抵；准备金 VX:Kq<XwQ  
allowance for debts 债项的免税额 #;0F-pt  
allowance for depreciation by wear and tear 耗损折旧免税额 @rP#ktz]  
allowance for funeral expenses 殡殓费的免税额 y9Pw'4R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +[Izz~_p  
allowance for repairs and outgoings 修葺及支出方面的免税额 X=@bzL;eq  
allowance to debtor 给债务人的津贴 @$fvhEkrT@  
alteration of capital 资本更改  CH$K_\  
alternate trustee 候补受托人 gq~K(Q<O<  
amalgamation 合并 b5)1\ANq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &q>C  
ambit of charges 征税范围；收费范围 3!op'X!  
amended valuation 经修订的估值 Y41b8.|P+  
American Commodities Exchange 美国商品交易所 kx%\Cz  
American Express Bank Limited 美国运通银行 o&$Of  
American Stock Exchange 美国证券交易所 )YVs=0j  
amortization 摊销 cTja<*W^xv  
amount due from banks 存放银行同业的款项 OIs!,G|  
amount due from banks abroad 存放海外银行同业的款项 KBDNK_7A  
amount due from holding companies 控股公司欠款  c?*x2Vk  
amount due from local banks 存放本港银行同业的款项 SveP:uJA[  
amount due to banks 银行同业的存款 >~O/ZDu/@  
amount due to banks abroad 海外银行同业的存款 /%F5u}eW  
amount due to holding companies 控股公司存款 p4uN+D`.U  
amount due to local banks 本港银行同业的存款 DfjDw/{U3L  
amount due to outport banks 外埠银行同业的存款 b63DD(  
amount for note issue 发行纸币的款额 8/@*6J  
amount of bond 担保契据的款额 uHuL9Q^  
amount of consideration 代价款额 UNA!vzOb  
amount of contribution 供款数额  _'K6S  
amount of indebtedness 负债款额 x<5;#  
amount of principal of the loan 贷款本金额  c`}YL4  
amount of rates chargeable 应征差饷数额 %_(^BZd  
amount of share capital 股本额 E J&w6),d  
amount of sums assured 承保款额 Wb5n> *  
amount of variation 变动幅度 N97WI+`  
amount of vote 拨款数额 mUfANlQ:  
amount payable 应付款额 zG7y$\A  
amount receivable 应收款额 swg*fhJFB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G[+{[W  
analysis 分析 WeIi{<u8R  
ancillary risk 附属风险 H on,-<  
annual account 周年帐目；周年帐目报表；年度决算；年结 UW Px|]RC  
annual accounting date 年结日期 })?KpYk  
annual allowance 每年免税额；年积金；年度津贴；年津 q3D,hG_  
annual balance 年度余额 Ny$N5/b!!  
annual disposable income 每年可动用收入 u)~::2BXAn  
annual estimates 周年预算 c3)6{  
annual fee 年费 }-@h H(  
annual general meeting 周年大会 fM3ZoH/  
annual growth rate 年增率；每年增长率 w x,gth*p  
annual long-term supplement 长期个案每年补助金 h$d`Jmaq  
annual pensionable emolument 可供计算退休金的年薪 =&mdxKoT0  
annual report 年报  eI/@ut}v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'Uo|@tK  
annual return 周年报表；周年申报表；每年报税表格 #TI
lM]5%  
Annual Return Rules 《周年报表规则》 s,j=Kym%  
annual review of consumer prices 每年消费物价回顾 UAds$9  
annual roll-forward basis 逐年延展方式 /~+j[oB  
annual salary 年薪 IIAm"=*  
annual statement 年度报表；年度决算表 Me-H'Mp~  
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 lrmz'M'  
annuitant 年金受益人 eK/rsr  
annuity 年金 }O:l]O`  
annuity contract 年金合约 qJK6S4O]  
annuity on human life 人寿年金 "4CO^ B  
antecedent debt 先前的债项 rs@qC>_C0  
ante-dated cheque 倒填日期支票 `jT1R!$3F  
anticipated expenditure 预期开支 qSQsY:]j0  
anticipated net profit 预期纯利 bKQ-PM&I/t  
anticipated revenue 预期收入 :+ AqY(Gz  
anti-inflation measure 反通货膨胀措施 1ifPc5j}  
anti-inflationary stance 反通货膨胀立场 -V52?Hq
  
apparent deficit 表面赤字 xKXD`-|W  
apparent financial solvency 表面偿债能力 !I Byv%m&\  
apparent partner 表面合伙人 (Zu8WyT2  
application for personal assessment 个人入息课税申请书 %)L|7v<  
application of fund 资金应用 \Bn$b2j!%  
application to release as liquidator and to destruct the books of accounts and documents XtIY8wsP  
申请免除清盘人职务及毁灭帐簿与文件 o vX9  
appointed actuary 委任精算师 jxZd =%7Q  
appointed auditor 委任核数师；委任审计师 AeEF/*  
appointed trustee 委任的受托人 1y.!x~Pi,  
appointer 委任人 #po}Y  
apportioned pro rata 按比例分摊 tH9BC5+r}  
apportionment 分配；分摊 6zJ>n~&(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bdr!|WZ  
apportionment formula 分摊方程式 6M@m`c  
apportionment of estate duty 遗产税的分摊 ;%Zn)etu  
appraisal 估价；评估 U=ie| 3  
appreciable growth 可观增长 vU, ]UJ}  
appreciable impact 显着影响 67dp)X  
appreciable increase 可观增长 k&3'[&$I*,  
appreciation 增值；升值 /qO?)p3gk  
appreciation against other currencies 相对其他货币升值 N,u~ZEI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fu7J{-<<R  
appreciation tax 增值税 <{Ir',;  
appropriation 拨款；拨用；拨付 q/t~`pH3  
appropriation account 拨款帐目 ]73BJ  
Appropriation Bill 拨款法案 ;Z}V}B  
appropriation-in-aid system 补助拨款办法 W\<p`xHk  
approved assets 核准资产 2~SjRIpUw  
approved basket stock 认可一篮子证券
x0x/2re  
approved budget 核准预算 &B>YiA  
approved charitable donation 认可慈善捐款 ,a?$F1Z-  
approved charitable institution 认可慈善机构 .+hM1OF`x  
approved currency 核准货币；认可货币 @@Vf"o+S  
approved estimates 核准预算 U/bQ(,3
}  
approved estimates of expenditure 核准开支预算 "6fTZ<  
approved overseas insurer 核准海外保险人 cdfvc0  
approved overseas trust company 核准海外信托公司 gDjs:]/YR  
approved pooled investment fund 核准汇集投资基金 9% AL f 9  
approved provident fund scheme 认可公积金计划 ^ql+l~  
approved provision 核准拨款 b<mxf\b  
approved redeemable share 核准可赎回股份 8k`rj;  
approved regional stock 认可地区性证券 B0}f,J\  
approved retirement scheme 认可退休金计划 :$>TeCm  
approved subordinated loan 核准附属贷款 &GH,is  
arbitrage 套戥；套汇；套利 @q]{s+#Xf  
arbitrageur 套戥者；套汇者 FGG7;0(  
arbitrary amount 临时款项 BKQI|i  
arrangement 措施；安排；协定 pn6!QpV5  
arrears 欠款 z`[q$H7?  
arrears of pay 欠付薪酬 jPf*qe>U  
arrears of revenue 逾期未收税款；逾期未收的帐项 79 ZBVe(}  
articles of association 组织章程；组织细则；组织章程细则 D#n^U `\if  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s`:-6{E  
ascertainment of profit 确定利润 $!_]mz6*  
"Asia Clear" “亚洲结算系统” Ge]2g0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 vQpR0IEf]e  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <H)I06];  
Asian Development Fund [ADF] 亚洲发展基金 9V=bV=4:  
Asian dollar bond 亚洲美元债券 BI,j/SRK  
Asian dollar market 亚洲美元市场 9ZEF%&58Y  
Asian dollar rate 亚洲美元利率 @i
[z4)"S  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 d8? }69:h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $6XCHVx  
asked price 沽盘；喊价；索价；卖方报价 1MCHwX3/  
assessable income 应评税入息 .i
B?:  
assessable loss 应评税亏损 ^"h
`U'YC  
assessable profit 应评税利润 yjbqby7  
assessable value 应评税值 6/Coi,om  
assessed profit 估定利润 {1y-*@yU(  
assessed value 经评估价值 4#z@B1Jx  
assessment 评税；评定；估价；评税单 bS+by'Ea1W  
assessment number 评税编号；估价编号 EQkv&k5X  
assessment of additional tax 补加税评税 I4Ys,n  
assessment of performance 业绩评估；实绩评价 xrK%3nA4s"  
Assessor 评税主任 MT,LO<.  
asset price bubbles 资产价格泡沫 -VESe}c:nQ  
asset-backed securities 具资产保证的证券 b0CtQe  
assets accretion 资产增值 P{eL;^I  
assets and liabilities 资产与负债 !S[8w9q  
assets betterment statement 资产递增表；资产改进表 tIgKnKr^)  
assets lending 实物放款；有抵押贷款 aD~3C/?aW  
assets of the company passing on the death 死者去世时转移的公司资产 PEPBnBA&1  
assets pledged as security for liabilities 用作负债抵押的资产 qF{u+Ms  
assets portfolio 资产投资组合 8}0W_CU,  
assets price 资产价格 Uu9\;f  
assets quality 资产质素 @L8(
'8~d  
assets realization 资产变现 #L{QnV.3  
assets refinancing arrangement 资产再集资安排 OgNt"Vg  
assets securitization 资产证券化 >Rw[x  
assets situated outside Hong Kong 在香港以外地方的资产 f!~gfnn  
assets stripping 削减资产；拆卖资产 =>Vo|LBoe  
assets value 资产值 Nt^R~#8hF>  
assignee 承让人 mJu;B3@  
assignment 转让；转让书；转让契 P+sxlf:0  
assignment of interest 权益转让 )~<8j  
assignment of letters patent and trade mark 专利证书及商标转让 "qRE1j@%a  
assignment of property 物业转让；物业转让书 T1pA <6  
assignment right 转让权 xD;5z`A3  
assignor 转让人 A+T!DnVof  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )z9)oM\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 n\}!'>d'  
associate member 附属会员 |Ebwl]X2  
associated body corporate 相联法人团体 ~O~c^fLH(B  
associated company 相联公司；联属公司 WlF"[mU-  
associated corporation 相联法团 M$z.S0"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] CUT D]:\  
公认会计师公会〔英国〕 "SyAOOZ  
Association of Futures Exchange Brokers 香港期货经纪协会 cjU*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 c<j2wKz  
association of underwriters 承保人组织 DKCPi0  
assumption of control 接管 \FSkI0  
assurance 担保；保险；转易；转易书 *r)/.
rK_  
assurance of interest 权益的转易 h5&l#>8&  
at 19XX price 按一九ＸＸ年价格计算 NamBJ\2E1[  
at a discount 按赔价计算；按贴水价格计算；打折扣 bE2^sx`(  
at a premium 按溢价计算；按升水价格计算 k~u$&a  
at call 通知付款；按通知 xT I&X9P  
at constant market price 按固定市价计算 0A@'w*=  
at constant price 按固定价格计算 5B!l6ST  
at cost 按成本计算 BF2,E<^A  
at current market price 按当时市价计算；按现时市价计算 cs7TAX  
at current price 按当时价格计算；按现时价格计算
"_JGe#=  
at factor cost 按要素成本计算；按生产要素成本计算 aE6I|6W
?  
at money-of-the-day price 按付款当日价格计算 =yiR
B?  
at or better 按指定或较佳价位〔买卖指令〕 ;}{%|UAsx  
at par 按面值计算；平价 V?v,q'? $  
at sight 见票即付 C`3}7qi|C  
at the close 按收市盘 ~#dNGWwG  
at the opening 按开市盘 2H_|Attoi  
attestation 见证；见证条款 >[=q9k  
at-the-money option 平价期权 o~,dkV
  
attorney 受权人；受托代表人 sB ]~=vUP  
attornment 新拥有人承认书 kC"<4U  
attributable profit 可归属利润 Uu{I4ls6B  
attributable share value 可归属股份价值 716JnG>  
Auckland Stock Exchange 奥克兰证券交易所 IMjnj|Fj  
auction 拍卖 !Ac<A.  
auctioneer 拍卖商 U(DK~#}  
audit 审计；核数 gk\IivPb  
Audit Commission 审计署 3hr&p{/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]S4kWq{Y  
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〕 a|`Pg1j#  
audit review 帐目审查 gvO}u2.:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :3$WY<  
audited account 审计帐目；经审计的帐目 [!4p5;  
audited annual account 经审计的周年帐目 rIg1]q  
audited balance sheet 经审计的资产负债表 rG1l:Z)  
auditor 核数师；核数主任；审计师 Y@N}XH<4R  
auditor's certificate 核数师证明书；审计师证明书 (7q!Z!2  
auditor's report 核数师报告；审计师报告 ;wIpche  
Aussie bond 澳元债券 y]aV7 `]  
austerity budget 紧缩预算 q-gN0"z^6$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bR6.Xdt.n  
Australia All Ordinaries Index 澳洲所有普通股票指数 @Hj5ZJ 3  
Australian Dollar [AUD] 澳元 1+RG@
Cp  
Australian Options Market 澳大利亚期权市场 LY[XPV]t  
Australian Securities Commission 澳洲证券事务监察委员会 7.$0LN/a!Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pw*<tXH!  
Australian Stock Exchange 澳大利亚证券交易所 V} Y %9V  
Austrian Schilling [ATS] 奥地利先令 7y:%^sl  
authentication 认证；鉴证 [f}YXQ0N)  
authority to purchase 委托购买证；委购书 mOr>*uR  
authorization 认可；核准；授权；授权书 Cfu]umZLn  
authorization by direction 指示授权 tgH@|Kg  
authorization by instruction 指令授权 y^tuybpZY<  
authorization by warrant 令状授权 q'77BRD3  
authorization of unit trust 单位信托的认可 O^48c$Apv  
authorized agent 指定代理人 x):cirwkl  
authorized capital 法定资本 ";yCo0*  
authorized clerk 出市员 5\}A8Ng  
authorized dealer 认可交易商 R>U0W{1NO  
authorized financial institution 认可财务机构 W/9dT^1y4'  
authorized fund 认可基金 B
Rbx.  
authorized fund house 获授权的基金公司；认可基金公司 >4`("#  
authorized institution 认可机构 XtVx H4q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l=U@j T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Enn7p9&  
authorized insurer 获授权保险人；获认可承保人 IlJ6&9  
authorized investment 特准投资项目 -?`^^v  
authorized person 获授权人 = ;#?CAa:  
authorized representative 获授权代表 DVt;I$  
authorized share capital 法定股本 An!1>`8r  
automated quotation system 自动报价系统 J`a$"G B.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Aa-L<wZVPt  
自动交易系统〔香港期货交易所有限公司〕 NL 3ri7n  
automatic adjustment mechanism 自动调整机制 .5'
M^  
automatic adjustment system 自动调整系统 3JM0 m (  
Automatic Clearing House 自动票据交换所 UVlD]oXKh  
automatic exchange rates accumulation system 自动化汇率累集系统 xGTVC=q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w~hO)1c],:  
automatic teller machine [ATM] 自动柜员机 B}8xA}<  
autopay 自动转帐 &{NN!X  
available assets 可用资产 ?47q0C  
available fiscal reserve 现存财政储备 S/)P&V%  
available profit 可用利润 |oPCmsO3R{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 -iWt~  
average 平均；平均数；海损 z^+f3-Z  
average basic salary 平均基本薪金 Ecp]fUQK  
average consumer expenditure 平均消费开支；一般消费开支 <7R\
#  
average cost 平均成本 V @8+  
average cost of land production 增辟土地平均成本 3maiBAOKz  
average daily turnover 平均每日成交额 UXwnE@`F  
average daily wage rate 平均每日工资率 mH2XwA|  
average expenditure pattern 平均开支模式 Tt#4dm-  
average growth rate 平均增长率 OAO|HH  
average net fixed assets 固定资产平均净值 FIhq>L.q4  
average of relatives 相对价格平均数 t
?f2*N:  
average price 平均价格 +X(@o  
average propensity to consume 平均消费倾向；一般消费倾向 U/9xO"b{.  
average propensity to save 平均储蓄倾向；一般储蓄倾向 68JYA?  
average rate 平均率 Bee`Pp2  
average revenue 平均收入；平均收益 gKoB)n<[  
average stock 平均库存；平均存货 O4J <u-E$  
average yearly rent 平均年租 [E<NEl*  
avoidance of double taxation 避免双重课税 =V~pQbZ  
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 +.^BM/z^O  
@=JOAo  
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