一些有用的会计术语(也不知道发的地方对不对)A

A: y
I  
A share Ａ股；甲类股份 _9Te!gJ4_#  
abatement of tax 减税；减扣免税额 s$`0yGmQ  
ABN AMRO Bank N.V. 荷兰银行 c]o'xd,T8\  
above-the-line expenditure 线上项目支出；经常预算支出 =K[yT:  
above-the-line receipt 线上项目收入；经常预算收入 @:vwb\azVD  
ABSA Asia Limited 南非联合亚洲有限公司 SRDp*  
absolute change 绝对数值变更 )}Kf
=  
absolute expenditure 实际开支 Jk n>S#SZ  
absolute guideline figure 绝对准则数字 =>v#4zFd  
absolute interest 绝对权益 7.j?U  
absolute order of discharge 绝对破产解除令 E4/Dr}4  
absolute profit margin 绝对利润幅度 mNTzUoZF'@  
absolute value 实值；绝对值 <<5(0#y#  
absolutely vested interest 绝对既得权益 ^k">A:E2  
absorbed cost 已吸收成本；已分摊成本 z$. 88^  
absorption 吸收；分摊；合并 Om2d.7S  
absorption rate 吸收率；摊配率；分摊率 <`r>h  
ACB Finance Limited 亚洲商业财务有限公司 SoK iE  
acceptable form of reciprocity 合理的互惠条件 BW*rIn<?G  
acceptable rate 适当利率；适当汇率 T:yE(OBf  
acceptance agreement 承兑协议 U$z-e/  
acceptance for honour 参加承兑 5<Nx^D  
acceptor 承兑人；接受人；受票人 ;iL#7NG-R  
acceptor for honour 参加承兑人 +a{1)nCXe  
accident insurance 意外保险 RMu~l@  
Accident Insurance Association of Hong Kong 香港意外保险公会 lzVq1@B  
accident insurance scheme 意外保险计划 >U27];}y  
accident year basis 意外年度基准 g(CI;f}y  
accommodation 通融；贷款 ]jp6k<KF  
accommodation bill 通融票据；空头票据 Y&Z.2>b
 
accommodation party 汇票代发人 .Vvx
,>>D  
account balance 帐户余额；帐户结余 Q sCheHP  
account book 帐簿 $5%SNzzl  
account collected in advance 预收款项 z5*'{t)  
account current book 往来帐簿 BuXqd[;K%  
account of after-acquired property 事后取得的财产报告 $}<e|3_  
account of defaulter 拖欠帐目 :> '+"M2r  
account payable 应付帐款 Dtk=[;"k2a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _b 0&!l<  
account receivable 应收帐款 n S=W1zf  
account receivable report 应收帐款报表 1#x0q:6  
account statement 结单；帐单；会计财务报表 Da|z"I x  
account title 帐户名称；会计科目 D~m*!w*  
accountant's report 会计师报告 qm}@!z^  
Accountant's Report Rules 会计师报告规则 d0D]Q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^!d3=}:
0  
Accounting Arrangements 《会计安排》 vN:Ng  
accounting basis 会计基础 >6T8^Nt  
accounting by Official Receiver 破产管理署署长呈交的帐目 s<Ziegmw|g  
Accounting Circular 《会计通告》 d=(mw_-
?  
accounting class 会计类别 LoV<:|GTI  
accounting date 记帐日期；会计结算日期 3BI1fXT4=j  
accounting for money 款项核算 s!J9|]o  
Accounting Officer 会计主任 R_C)  
accounting period 会计报告期；会计期 _f83-':W6  
accounting policy 会计政策；会计方针 ^('wy};  
accounting practice 会计惯例 (=0.inZ  
accounting principle 会计准则 XSR 4iu  
accounting record 会计记录 V0@=^Bls  
accounting report 会计报告 # d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Vr}'.\$  
Accounting Society of China 中国会计学会 l#o  ~W`  
accounting statement 会计报表 .A
|udZ,  
accounting system 会计制度；会计系统 )5,v!X)  
accounting transaction 会计事项；帐务交易 7#XzrT]  
accounting treatment 会计处理 {c'lhUB  
accounting year 会计年度 IxU/?Zm  
accretion 增值；添加 0B2t"(&  
accrual 应计项目；应累算数目 :;}P*T*PU  
accrual basis 应计制；权责发生制 %J(:ADu]  
accrual basis accounting 应计制会计；权责发生制会计 `?]k{ l1R  
accrue 应累算；应计 9{l}bu/u  
accrued benefit 应累算利益 dPlV>IM$z  
accrued charges 应计费用 T)/eeZ$  
accrued cumulative preference share dividend 应累算的累积优先股股息 FPz9N@M%Q  
accrued expenses 应累算费用 FrS]|=LJhX  
accrued interest payable 应付利息；应计未付利息 U
i~>SN>s  
accrued interest receivable 应收利息；应计未收利息 1}x%%RD_  
accrued right 累算权益 oR'm2d^  
accruing profit 应累算的利润 b6bHTH0  
accumulated fiscal reserve 累积财政储备 (QEG4&9  
accumulated profit 累积利润；滚存溢利 +7Gwg  
accumulated reserve 累积储备 QRUz`|U  
accumulation of surplus income 累积收益盈余 [0!(xp^  
acquired assets 既得资产 01]f2.5  
acquisition 收购；购置；取得 d{?LD?,)  
acquisition cost 购置成本 [txE .7p  
acquisition expenses 购置费用 j#|ZP-=1_  
acquisition of 100% interest 收购全部股权 vh^VxS  
acquisition of control 取得控制权 q9"96({\@  
acquisition of fixed assets 购置固定资产 @d'j zs  
acquisition of shell “买壳” e'~3oqSvR  
acquisition price 收购价 zhQJy?>'m  
act of God 天灾 7!1S)dup  
acting partner 执事合伙人  B,@i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (PLUF
T  
active partner 积极参与的合伙人 d]9z@Pd
 
active trading 交投活跃 2/?|&[  
actual circulation 实际流通 ch]IzdD  
actual cost 实际成本 Q &
8-\  
actual expenditure 实际开支；实际支出 }jXfb@`K  
actual income 实际入息；实际收入；实际收益 J.a]K[ci  
actual market 现货市场 x2xRBkRg=  
actual price 现货价；实际价格 V3Bz Mw\9r  
actual profit 实际利润 [agMfn  
actual quotation 实盘；实际价位；实际报价 _BufO7`.  
actual year basis 按实际年度计算 YK_7ip.a[  
actuals 实货 )~>YH*g  
actuarial investigation 精算调查 U^PgG|0N  
actuarial principle 精算原则 dtDFoETz  
actuarial report 精算师报告 /ZX}Nc g  
Actuarial Society of Hong Kong 香港精算学会 &>O+}>lr9  
actuarial valuation 精算师估值 \bXa&Lq  
actuary 精算师 =;L|gtH"  
ad referendum agreement 暂定协议；有待覆核的协定 UQsN'r\tS  
ad valorem duty 从价税；按值征税 #!=tDc &  
ad valorem duty system 从价税制 VbYdZCC  
ad valorem fee 从价费 ZJoM?g~WFI  
ad valorem tariff 从价关税 }f ?y* H  
additional allowance 额外免税额 6tZI["\   
additional amount for unexpired risk 未过期风险的额外款额 zLQx%Yg!  
additional assessable profit 补加应评税利润 }MySaL>  
additional assessment 补加评税 _`X:jj>  
additional commitment 额外承担 ?ub35NLa  
additional commitment vote 额外承担拨款 P55fL-vo|}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }>\C{ClI  
additional dependent parent allowance 供养父母额外免税额 q.vIc ?a  
additional provision 额外拨款 Wwo0%<2y  
additional stamp duty 附加印花税 e-;}3
66}  
additional tax 补加税罚款；补加税款 !WlH'y-I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WH\d| 1)  
adjudged bankrupt 被裁定破产 l/D} X  
adjudicated bankrupt 裁定破产人 ;uW FHc5@B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ib m4fa  
adjudication of bankruptcy 裁定破产；宣告破产 pH;%ELZ  
adjudication of insolvency 裁定无力偿还债务 %b0*H_ok7  
adjusted actual 经调整的实数；调整后的实数 Jm@oDME_E  
adjusted current assets 经调整的流动资产；调整后的流动资产 4H/OBR  
adjusted figure 经调整的数字；调整后的数额 SbZ6t$"  
adjusted liabilities 经调整的负债；调整后的负债 st*gs-8jJ;  
adjusted loss 经调整的亏损；调整后的亏损 /Oono6j  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ri'n  
adjusted profit 经调整的利润；调整后的利润 ]~-r}`]  
adjusted surplus 经调整的盈余额；调整后的盈余额 @EAbF>>  
adjusted value 经调整的价值；调整后的价值 P>T"cv  
adjustment 调整；修订；理算〔保险〕 NK+o1  
adjustment centre 调剂中心 KvSG;  
adjustment lag 调整过程的时间差距；调整时差 ooGM$U  
adjustment mechanism 调整机制 Gj*9~*xm(  
adjustment of loss 亏损调整 %O<BfIZ  
adjustment process 调整过程；调整程序 Cx"sw }  
adjustment range 调整幅度 xno\s.H%]  
administered exchange rate 受管制汇率 =1! 'QUc  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _F{C\}  
administration expenses 行政费用 ~&O%N  
administration fee 手续费；行政费 reVgqYp{{-  
administration in bankruptcy 破产管理 }JfjX'  
administration order 遗产管理令 ?2a$*(  
administrator 管理人；遗产管理人 INf&4!&h  
administrator of the estate 遗产管理人 CLSK'+l  
admission of debt 债项承认书 Xj*Wu_  
admission of proof 接纳债权证明 hZ3bVi)L\  
advance 放贷款项；垫付款项；预支款项；预付款项 E`q_bn  
advance account 暂支帐目；预付款帐户 1M-pr 8:6s  
advance compensation 预付补偿金 ,Q B
<7a+I  
advance from shareholder 股东垫款 G3]4A&h9v~  
advance pending reimbursement 预支以待日后付还 E7hhew  
advanced economy 先进经济体系 rNM;ZPF#  
advancement 预付；预付财产 ?%86/N>  
advances warrant 垫款令 w!CNRtM:~  
advancing 贷出 6zkaOA46V  
adverse balance 逆差 B!yr!DW
v  
adverse exchange 逆汇 8MBAtVmy  
advertisement addressed to shareholders 在报章刊登的致股东通告 e!`i3KYn"  
advice for collection 托收通知书 !k%#R4*>  
advice of drawing 提款通知书；汇票通知书 <{pz<io)  
advice of payment 付款通知 t) +310w  
Advisory Committee [Securities and Futures Commission] @x1-! ~z#  
谘询委员会〔证券及期货事务监察委员会〕 PH"%kCI:  
Advisory Committee on Diversification 经济多元化谘询委员会 $( )>g>%  
affidavit 誓章；遗产申报誓章 ?"FbsMk.d  
affidavit of no receipt 述明无收款的誓章 neh(<>  
affiliate 联号；联营公司；附属公司 "b[5]Y{ U  
affiliated company 附属公司；联号；联营公司 @o
^Ww  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5f/`Q   
affordability 负担能力 5x
de;  
African Development Bank [AfDB] 非洲开发银行 l0] EX>"E  
after-acquired property 事后取得的财产 4 :=]<sc,  
after-hours dealing 市后交易 a?.=V  
after-tax profit 税后盈利；税后利润；税后溢利 @;kSx":b  
agency agreement 代理协议 Q?T]MUY(L  
agency expenses 代理机构的开支 hph4`{T  
agency fee 代理费 &zhAh1m  
Agency Law 《代理法》 8fb'yjIC  
agent 代理人；承销人 >7r!~+B"9'  
agent of company 公司代理人 ,[Fb[#Qqb  
agent's fee 代理人费；经纪费
O f#:  
aggregate 总计；总数；总体数字 u>$t'  
aggregate amount 总款额；总额 J
RFtsio*  
aggregate assets and liabilities 总体资产与负债 +V+a4lU14  
aggregate at constant price 按固定价格计算的总体数字 /=h` L,  
aggregate demand 总需求 [Q =Nn  
aggregate gross position 总持仓量 "3hMq1NQ`g  
aggregate limit 总限额 *A< 5*Db:F  
aggregate of salaries tax 合计薪俸税 ckn~#UE=  
aggregate performance 总体表现；总体业绩 5uf a  
aggregate supply 总体供应 BHw, 4#F1;  
aggregate surplus 总盈余 *H122njH+T  
aggregate total 整体总额 F/Pep?'  
aggregate value 总值；合计价值 D0Cy^_  
aggregated basis 合计基准 IB<d  
aggregated net chargeable income 合计应课税入息实额 t Pf40`@  
aggregation 合并计算；合计；总和 $cR{o#  
aggregation of incomes of husband and wife 夫妇入息合并计算 i!cCMh8  
aggregation of property 财产的总和 J;
%Xfx]  
agio 差价；贴水 $N\Ja*g  
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》 F"<vaqT2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ca}2TT&t  
《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》 -+5>|N#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Tr|JYLwF
 
《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》 Zov~B-Of:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,47qw0=C  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &R siVBA  
agreement for a settlement 授产协议 q =Il|Nb>  
agreement for assignment 转让协议 H[UlY?&+  
agreement for sale 售卖协议；买卖协议 w*!aZ,P  
agreement for sale and purchase 买卖协议 Wf<LR3  
agreement for the payment of interest 支付利息协议 I|J/F}@p  
agreement for the repayment of money 还款协议 Mlq.?-QgIL  
agreement of reinsurance 再保险协议 DN/YHSYK  
Agricultural Bank of China 中国农业银行 a>)f=uS  
air passenger departure tax 飞机乘客离境税 w:l"\Tm  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <or2  
airport tax 机场税 W l16`9  
alcohol duty 酒精税 -DCbko  
alienation 让与；让渡；转让 yBRC*0+Vy  
alimony 生活费；赡养费 <X5fUU"+U  
All Ordinaries Index [AOI] 所有普通股指数 4sM.C9W  
all risks 全险；综合险 h1{3njdr  
All Sales Record for Stock Market 《股票市场成交报告》 aP`P)3O6)1  
Allied Capital Resources Limited 新联财务有限公司 ]HdCt3X  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <| &Np
d'  
allocation letter 拨款信件 , dp0;nkr  
allocation of fund 分配款项；预留款项 5coZ|O&f8  
allocation of profit 利润分配；溢利分配 ^J d r>@  
allocation warrant 拨款令 v@Ox:wl>  
allotment 分配；配股 zT[!o j7  
allotment notice 股份配售通知；配股通知 Hefg[$m  
allotment of shares 股份分配 LF7SS;&~f  
allowable 可获宽免；免税的 Gc!x|V;T  
allowable business loss 可扣除的营业亏损 hEk$d.!}  
allowable expenses 可扣税的支出 ZN6Z~SL_i~  
allowance 免税额；津贴；备抵；准备金 }`"6aM   
allowance for debts 债项的免税额 X?$_Sd"G+5  
allowance for depreciation by wear and tear 耗损折旧免税额 <t,x RBk  
allowance for funeral expenses 殡殓费的免税额 ZB&6<uw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MfQ!6zE  
allowance for repairs and outgoings 修葺及支出方面的免税额 L+QLLcS~EM  
allowance to debtor 给债务人的津贴 Fx+*S3==%e  
alteration of capital 资本更改 8Eq7Sa  
alternate trustee 候补受托人 EzIGz[
 
amalgamation 合并 "vGW2~*)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D-4f.Tq4#  
ambit of charges 征税范围；收费范围 JLi|Td"1%  
amended valuation 经修订的估值 nOz.G"  
American Commodities Exchange 美国商品交易所 ;6wA"  
American Express Bank Limited 美国运通银行 qw8Rlws%  
American Stock Exchange 美国证券交易所 n(|^SH4$b  
amortization 摊销 g*"P:n71  
amount due from banks 存放银行同业的款项 ]:f%l mEy  
amount due from banks abroad 存放海外银行同业的款项 \L\b$4$d  
amount due from holding companies 控股公司欠款 HmwT~  
amount due from local banks 存放本港银行同业的款项 D0q":WvE  
amount due to banks 银行同业的存款 |I|fMF2K  
amount due to banks abroad 海外银行同业的存款 9,tej  
amount due to holding companies 控股公司存款 *,m;  
amount due to local banks 本港银行同业的存款 XrPfotj1  
amount due to outport banks 外埠银行同业的存款 F>cv<l =6l  
amount for note issue 发行纸币的款额 A9JdU&  
amount of bond 担保契据的款额 ]tDDq=+v  
amount of consideration 代价款额 p^_yU_  
amount of contribution 供款数额 kwA$Z!Rn  
amount of indebtedness 负债款额 JG,%qFlk  
amount of principal of the loan 贷款本金额 MWL% Bz  
amount of rates chargeable 应征差饷数额 9mFE?J  
amount of share capital 股本额 Q^(b)>?r;  
amount of sums assured 承保款额 Yrn)VV[)h  
amount of variation 变动幅度 * H9 8Du  
amount of vote 拨款数额 ,: ->ErP  
amount payable 应付款额 (~en (  
amount receivable 应收款额 A4ygW:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P2*<GjV`S/  
analysis 分析 "T"h)L<  
ancillary risk 附属风险 ##o#eZq:"  
annual account 周年帐目；周年帐目报表；年度决算；年结 ow#1="G,=  
annual accounting date 年结日期 42{:G8  
annual allowance 每年免税额；年积金；年度津贴；年津 ; Hd7*`$  
annual balance 年度余额 1r7y]FyH$  
annual disposable income 每年可动用收入 [sb[Z:  
annual estimates 周年预算 MxGW(p  
annual fee 年费 #u + v_  
annual general meeting 周年大会 _,d~}_$`i  
annual growth rate 年增率；每年增长率 @fV9 S"TcM  
annual long-term supplement 长期个案每年补助金
69 o7EA  
annual pensionable emolument 可供计算退休金的年薪 9k~8  
annual report 年报 n}77##+R&C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2dzrRH  
annual return 周年报表；周年申报表；每年报税表格 o+9j?|M  
Annual Return Rules 《周年报表规则》 xRsWI!d+|  
annual review of consumer prices 每年消费物价回顾 Jq^T1_iqn  
annual roll-forward basis 逐年延展方式 r)6M!_]AW  
annual salary 年薪 Z`BK/:vo3H  
annual statement 年度报表；年度决算表 - CWywuD  
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 Ib0ZjX6  
annuitant 年金受益人 nJLFfXWx  
annuity 年金 8Bg;Kh6B  
annuity contract 年金合约 TBrPf-Xr  
annuity on human life 人寿年金 Fr$5RAyg  
antecedent debt 先前的债项 2wgg7[tGi  
ante-dated cheque 倒填日期支票 V#}kwON  
anticipated expenditure 预期开支 6Kb1~jY  
anticipated net profit 预期纯利 0<B$#8  
anticipated revenue 预期收入  ^Va1f'g  
anti-inflation measure 反通货膨胀措施 H$KTo
/  
anti-inflationary stance 反通货膨胀立场 i@R 1/M  
apparent deficit 表面赤字 c7E11 \%&Z  
apparent financial solvency 表面偿债能力 'XBFv9&  
apparent partner 表面合伙人 3<zp  
application for personal assessment 个人入息课税申请书 * +wW(#[  
application of fund 资金应用 IyPnp&_  
application to release as liquidator and to destruct the books of accounts and documents 2,P^n4~A?w  
申请免除清盘人职务及毁灭帐簿与文件 L z1ME(  
appointed actuary 委任精算师 I,'
k>@w{s  
appointed auditor 委任核数师；委任审计师 Q?/o%`N  
appointed trustee 委任的受托人 <1COZ)  
appointer 委任人 9RI-Lq`  
apportioned pro rata 按比例分摊 m<g~H4  
apportionment 分配；分摊 {$Gd2gO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I15{)o(8$  
apportionment formula 分摊方程式 c\V7i#u[d;  
apportionment of estate duty 遗产税的分摊 )@'}\_a3[]  
appraisal 估价；评估 ]}(H0?OQR  
appreciable growth 可观增长 P}G+4Sk  
appreciable impact 显着影响 wIBO ^w\
J  
appreciable increase 可观增长 8Dm%@*B^b  
appreciation 增值；升值 $"&{aa  
appreciation against other currencies 相对其他货币升值 BFJnV.0M!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [R7Y}k:9U  
appreciation tax 增值税 ohGfp9H
 
appropriation 拨款；拨用；拨付 ?8Cq{  
appropriation account 拨款帐目 k,F6Tx  
Appropriation Bill 拨款法案 (DP &B%Sf  
appropriation-in-aid system 补助拨款办法 \K<QmK  
approved assets 核准资产 a+T.^koY  
approved basket stock 认可一篮子证券 K>l~SDcZ3  
approved budget 核准预算 qXjxNrK  
approved charitable donation 认可慈善捐款 Nm>A'bLM  
approved charitable institution 认可慈善机构 LAe6`foW/  
approved currency 核准货币；认可货币 4vV:EF-  
approved estimates 核准预算 +|>k
CtZH%  
approved estimates of expenditure 核准开支预算 ,T8~L#M~  
approved overseas insurer 核准海外保险人 nmi|\mof  
approved overseas trust company 核准海外信托公司 N<KS(@v y  
approved pooled investment fund 核准汇集投资基金 w~?~g<q  
approved provident fund scheme 认可公积金计划  xLZG:^(I  
approved provision 核准拨款 td3D=Y  
approved redeemable share 核准可赎回股份 VEw"  
approved regional stock 认可地区性证券 VD]zz ^  
approved retirement scheme 认可退休金计划 )M//l1  
approved subordinated loan 核准附属贷款 h@]XBv  
arbitrage 套戥；套汇；套利 Bv%GJ
*>>  
arbitrageur 套戥者；套汇者 Ktm4 A O  
arbitrary amount 临时款项 c#tjp(-  
arrangement 措施；安排；协定 Y.ToIka{  
arrears 欠款 Y0K[Sm>  
arrears of pay 欠付薪酬 1,!(0 5H  
arrears of revenue 逾期未收税款；逾期未收的帐项 W#C*5@8  
articles of association 组织章程；组织细则；组织章程细则  XJ5.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rkY[E(SY  
ascertainment of profit 确定利润 A;|D:;x3G  
"Asia Clear" “亚洲结算系统” %zw1}|s#z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >q1L2',pK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -701j'q{  
Asian Development Fund [ADF] 亚洲发展基金 &&RimoIeo  
Asian dollar bond 亚洲美元债券 0f>5(ek  
Asian dollar market 亚洲美元市场 }HePZ{PLM  
Asian dollar rate 亚洲美元利率 +|89>}w4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P&e\)Z|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @w!PaP  
asked price 沽盘；喊价；索价；卖方报价 hJ#xB
6  
assessable income 应评税入息 D^3vr2  
assessable loss 应评税亏损 e?ly
H  
assessable profit 应评税利润 r7,t";?>  
assessable value 应评税值 =j*$ |X3W  
assessed profit 估定利润 Eq\M;aDq  
assessed value 经评估价值 g$gVm:=  
assessment 评税；评定；估价；评税单 K*[0dza$  
assessment number 评税编号；估价编号 Vd[2u  
assessment of additional tax 补加税评税 KPg[-d  
assessment of performance 业绩评估；实绩评价 \ >(zunL  
Assessor 评税主任 FP@A;/c  
asset price bubbles 资产价格泡沫 UR\ZN@O  
asset-backed securities 具资产保证的证券 }9FD/  
assets accretion 资产增值 o5V`'[c  
assets and liabilities 资产与负债 g` kZT} h  
assets betterment statement 资产递增表；资产改进表 K5+!(5V~  
assets lending 实物放款；有抵押贷款 %)dI2 J^Xf  
assets of the company passing on the death 死者去世时转移的公司资产 :3 PGf  
assets pledged as security for liabilities 用作负债抵押的资产 7ozYq_ $  
assets portfolio 资产投资组合 C*]AL/  
assets price 资产价格 n\ Gg6Y  
assets quality 资产质素 eFes+i(35  
assets realization 资产变现 5GUH;o1m  
assets refinancing arrangement 资产再集资安排 wz)m{:b<  
assets securitization 资产证券化 =yo=q)W  
assets situated outside Hong Kong 在香港以外地方的资产 4&H+hN{3  
assets stripping 削减资产；拆卖资产  TVj1C  
assets value 资产值 gBfX}EK7F  
assignee 承让人 }P16Xb)p  
assignment 转让；转让书；转让契 ! 7Nn]Lx  
assignment of interest 权益转让 _i.({s&_9  
assignment of letters patent and trade mark 专利证书及商标转让 tc5M$b3^2  
assignment of property 物业转让；物业转让书 AtuZF  
assignment right 转让权 KdS eCeddW  
assignor 转让人 frk7^5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8QPT\~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t0+t9w/fTP  
associate member 附属会员 @],Z 2  
associated body corporate 相联法人团体 `2sdZ/fO  
associated company 相联公司；联属公司 .k p$oAL  
associated corporation 相联法团 Sq.9-h%5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *j/uihY  
公认会计师公会〔英国〕 M44_us  
Association of Futures Exchange Brokers 香港期货经纪协会 ?TRW"%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 mMga"I9  
association of underwriters 承保人组织 MyK^i2eD  
assumption of control 接管 -Zttj/K  
assurance 担保；保险；转易；转易书 G|<]Ma9x  
assurance of interest 权益的转易 |F3vRt@  
at 19XX price 按一九ＸＸ年价格计算 il=?of\,i  
at a discount 按赔价计算；按贴水价格计算；打折扣 '/n\Tg+  
at a premium 按溢价计算；按升水价格计算 Xk 5oybDI  
at call 通知付款；按通知 @_G` Ok4  
at constant market price 按固定市价计算 rK*hTjVn  
at constant price 按固定价格计算 m]E o(P4+  
at cost 按成本计算 ,&-S?|  
at current market price 按当时市价计算；按现时市价计算 }#YIl@E  
at current price 按当时价格计算；按现时价格计算 VvzPQk  
at factor cost 按要素成本计算；按生产要素成本计算 sn2r>m3  
at money-of-the-day price 按付款当日价格计算 yo'q[YtP'  
at or better 按指定或较佳价位〔买卖指令〕 gt#MeU  
at par 按面值计算；平价 \-DM-NrZ1U  
at sight 见票即付 sTJJE3TBI  
at the close 按收市盘 cF-Jc}h  
at the opening 按开市盘 30t:O&2<  
attestation 见证；见证条款 Qu!OV]Cc  
at-the-money option 平价期权 ;>cLbjD  
attorney 受权人；受托代表人 ojiM2QT}m  
attornment 新拥有人承认书 YNuewD  
attributable profit 可归属利润 1VRqz5  
attributable share value 可归属股份价值 [B.W1 GL!  
Auckland Stock Exchange 奥克兰证券交易所 pq%t@j(X  
auction 拍卖 y-D>xV
)n  
auctioneer 拍卖商 L; @aE[#z  
audit 审计；核数 _a?wf!4>P  
Audit Commission 审计署 Q1]V|S;)X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]Fb8.q5(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〕 B/kcb
(5v  
audit review 帐目审查 &3!i@2d;3f  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "4J?JR
 
audited account 审计帐目；经审计的帐目
wOD/Z8  
audited annual account 经审计的周年帐目 -Pv P  
audited balance sheet 经审计的资产负债表 ,^UcRZ8.H  
auditor 核数师；核数主任；审计师 bEBZ!ghU  
auditor's certificate 核数师证明书；审计师证明书 h[vAU 9f)  
auditor's report 核数师报告；审计师报告 ABd153oW"  
Aussie bond 澳元债券 8JQ<LrIt9  
austerity budget 紧缩预算 }M;sz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X`8Y[Vb3}  
Australia All Ordinaries Index 澳洲所有普通股票指数 pT|./ Fe  
Australian Dollar [AUD] 澳元 @G^j8Nl+J}  
Australian Options Market 澳大利亚期权市场 I^6c0`  
Australian Securities Commission 澳洲证券事务监察委员会 L5hQdT/b$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {jq^hM!TEy  
Australian Stock Exchange 澳大利亚证券交易所 ^!zJf7(+<>  
Austrian Schilling [ATS] 奥地利先令 /Dg
T1^&0  
authentication 认证；鉴证 <FMuWHY  
authority to purchase 委托购买证；委购书 ,C5@
P+A  
authorization 认可；核准；授权；授权书 eh8<?(eK  
authorization by direction 指示授权 s|Imz<IE  
authorization by instruction 指令授权 {X{01j};8  
authorization by warrant 令状授权 %Z-Tb
OX  
authorization of unit trust 单位信托的认可 Yj|c+&Ng  
authorized agent 指定代理人 &lOXi?&"  
authorized capital 法定资本 D3,t6\m  
authorized clerk 出市员 853]CK<  
authorized dealer 认可交易商 3hp tP  
authorized financial institution 认可财务机构 P}w^9=;S  
authorized fund 认可基金 $Qx(aWE0  
authorized fund house 获授权的基金公司；认可基金公司 M%nZu{  
authorized institution 认可机构 V}3~7(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 EbHUGCMO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 SLbavP#G  
authorized insurer 获授权保险人；获认可承保人  |V*e2w  
authorized investment 特准投资项目 )wyu+_:  
authorized person 获授权人 D/NIn=>
j  
authorized representative 获授权代表 arpJiG~JR  
authorized share capital 法定股本 8trm`?>  
automated quotation system 自动报价系统 bCe[nmE2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oW\Q>c7 =  
自动交易系统〔香港期货交易所有限公司〕 rzc 3k~@  
automatic adjustment mechanism 自动调整机制 % B7?l  
automatic adjustment system 自动调整系统 AZBY, :>D  
Automatic Clearing House 自动票据交换所 ]G$!/vXP  
automatic exchange rates accumulation system 自动化汇率累集系统 ;NvhL|R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 C/grrw  
automatic teller machine [ATM] 自动柜员机 \, X?K  
autopay 自动转帐 P17]}F``  
available assets 可用资产 $n_sGr  
available fiscal reserve 现存财政储备 Rqv+N]  
available profit 可用利润 Z=1,<ydKV  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 r&LCoe'\{i  
average 平均；平均数；海损 3l41r[\  
average basic salary 平均基本薪金 cqU$gKT  
average consumer expenditure 平均消费开支；一般消费开支 1bFEx_  
average cost 平均成本 Hf`&&  
average cost of land production 增辟土地平均成本 rK0|9^i{  
average daily turnover 平均每日成交额 J}93u(T5  
average daily wage rate 平均每日工资率 ~h~r]tV*+  
average expenditure pattern 平均开支模式 ZFd{q)qe   
average growth rate 平均增长率 `rRg(fCN!M  
average net fixed assets 固定资产平均净值 _YD<Q@  
average of relatives 相对价格平均数 +eH=;8  
average price 平均价格 >ZOZv  
average propensity to consume 平均消费倾向；一般消费倾向 ;9- 4J  
average propensity to save 平均储蓄倾向；一般储蓄倾向 's%ct}y\J  
average rate 平均率 ir1RAmt%  
average revenue 平均收入；平均收益 Jq=>H@il  
average stock 平均库存；平均存货 Qcy+ {j]  
average yearly rent 平均年租 ;_;H(%uY  
avoidance of double taxation 避免双重课税 NEjBjLJZ  
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 M4$4D?  
34&$_0zn  
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