一些有用的会计术语(也不知道发的地方对不对)A

A: "IT7.!=@9  
A share Ａ股；甲类股份 n-"(~  
abatement of tax 减税；减扣免税额 uMZ~[Sz  
ABN AMRO Bank N.V. 荷兰银行 <%S)6cw(3  
above-the-line expenditure 线上项目支出；经常预算支出 3J &Ros  
above-the-line receipt 线上项目收入；经常预算收入 fPUr O  
ABSA Asia Limited 南非联合亚洲有限公司 VYkh
@j  
absolute change 绝对数值变更 89(qU  
absolute expenditure 实际开支 pQ:^ ziwa3  
absolute guideline figure 绝对准则数字 1Ng.Ukb  
absolute interest 绝对权益 Z}uY%]  
absolute order of discharge 绝对破产解除令 )-Hs]D:  
absolute profit margin 绝对利润幅度 }" vxYB!h3  
absolute value 实值；绝对值 wb?k  
absolutely vested interest 绝对既得权益 ge GhM>G  
absorbed cost 已吸收成本；已分摊成本 [=q/f2_1.  
absorption 吸收；分摊；合并 eQu(3sYb  
absorption rate 吸收率；摊配率；分摊率 j0; ~2W#G*  
ACB Finance Limited 亚洲商业财务有限公司 :1j8!R5  
acceptable form of reciprocity 合理的互惠条件 Si?s69  
acceptable rate 适当利率；适当汇率 /#M1J:SV  
acceptance agreement 承兑协议 Lxv4w  
acceptance for honour 参加承兑
jo<xrn\  
acceptor 承兑人；接受人；受票人 i`r`Fj}-S-  
acceptor for honour 参加承兑人 EXr2d"  
accident insurance 意外保险 Nb&j?./  
Accident Insurance Association of Hong Kong 香港意外保险公会 EpMxq7*  
accident insurance scheme 意外保险计划 >U{iof<  
accident year basis 意外年度基准 /)Cfm1$ic  
accommodation 通融；贷款 iv *$!\Cd  
accommodation bill 通融票据；空头票据 %0C [v7\  
accommodation party 汇票代发人 D`a6D  
account balance 帐户余额；帐户结余 }]o8}$&(  
account book 帐簿 Nbd4>
M<  
account collected in advance 预收款项 )0exGx+:  
account current book 往来帐簿 -|#{V.G3'  
account of after-acquired property 事后取得的财产报告 ZPG,o5`%  
account of defaulter 拖欠帐目 K_)~&Cu*'  
account payable 应付帐款 `K.C>68  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x'x5tg  
account receivable 应收帐款 xj>P5\mW#  
account receivable report 应收帐款报表 bt)C+|i  
account statement 结单；帐单；会计财务报表 U+x^!{[/  
account title 帐户名称；会计科目 %%s)D4sW  
accountant's report 会计师报告 9efey? z  
Accountant's Report Rules 会计师报告规则 S9Yzvq!(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 D:U6r^c  
Accounting Arrangements 《会计安排》 r
C^5Z  
accounting basis 会计基础 :kR>wX  
accounting by Official Receiver 破产管理署署长呈交的帐目 )-)rL@s.  
Accounting Circular 《会计通告》 MOaI~xZ  
accounting class 会计类别 iF^qbh%%E  
accounting date 记帐日期；会计结算日期 T:@6(_Z  
accounting for money 款项核算 yogavCD9b/  
Accounting Officer 会计主任 W-s6+DY  
accounting period 会计报告期；会计期 N<rq}^qo  
accounting policy 会计政策；会计方针 lfHN_fE>Mq  
accounting practice 会计惯例 7s?#y=M  
accounting principle 会计准则 A,<5W }  
accounting record 会计记录 {wz)^A sy  
accounting report 会计报告 ,^?g\&f(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qhxMO[f  
Accounting Society of China 中国会计学会 @^UgdD,BS,  
accounting statement 会计报表 mcd{:/^?  
accounting system 会计制度；会计系统 wG[nwt0L  
accounting transaction 会计事项；帐务交易 8j#S+=
l>  
accounting treatment 会计处理 1DB{"8ov  
accounting year 会计年度 V ,p~,rC  
accretion 增值；添加 DlUKhbo$g  
accrual 应计项目；应累算数目 Q`9c/vPU  
accrual basis 应计制；权责发生制 UXBWCo;-  
accrual basis accounting 应计制会计；权责发生制会计 '/u|32  
accrue 应累算；应计 #MA6eE'R  
accrued benefit 应累算利益 (`dz37@*  
accrued charges 应计费用 B<SE|~\2  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ux=~-}<-w  
accrued expenses 应累算费用 GB|>eZLv<  
accrued interest payable 应付利息；应计未付利息 ]H !ru  
accrued interest receivable 应收利息；应计未收利息 940:NOgm  
accrued right 累算权益 DH?n~qKpC  
accruing profit 应累算的利润 _gqqPny4$  
accumulated fiscal reserve 累积财政储备 c1k[)O~  
accumulated profit 累积利润；滚存溢利 ;Yee0O!d4  
accumulated reserve 累积储备 !y b06Z\f  
accumulation of surplus income 累积收益盈余 B8Fb$  
acquired assets 既得资产 )&1v[]%S  
acquisition 收购；购置；取得 ^H.B6h?  
acquisition cost 购置成本 l{dsm1#W~  
acquisition expenses 购置费用 9?,i+\)qK@  
acquisition of 100% interest 收购全部股权 fY&TI}Y  
acquisition of control 取得控制权 #!F>cez  
acquisition of fixed assets 购置固定资产 xA Ez1  
acquisition of shell “买壳” wPM>-F  
acquisition price 收购价 IQO|)53)  
act of God 天灾 v-z%3x.f  
acting partner 执事合伙人 Ih:Q}V#6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dzOco)y  
active partner 积极参与的合伙人 kku<0<(N  
active trading 交投活跃 JI.=y5I  
actual circulation 实际流通 _s5^\~ao  
actual cost 实际成本 H}kZ;8  
actual expenditure 实际开支；实际支出 [ *Dj:A)V^  
actual income 实际入息；实际收入；实际收益 C~pas~  
actual market 现货市场 %cSx`^`6j  
actual price 现货价；实际价格 $@'BB=i  
actual profit 实际利润 X3}eq|r9  
actual quotation 实盘；实际价位；实际报价 \:J=tAC  
actual year basis 按实际年度计算 c},pu[nL  
actuals 实货 IADHe\.  
actuarial investigation 精算调查 wmGcXBHt$  
actuarial principle 精算原则 T<0r,  
actuarial report 精算师报告 HQP.7.w7 5  
Actuarial Society of Hong Kong 香港精算学会 We{@0K/O
 
actuarial valuation 精算师估值 M
MFg{8  
actuary 精算师 G*N[tw  
ad referendum agreement 暂定协议；有待覆核的协定 <rE>?zvm  
ad valorem duty 从价税；按值征税 j$q5m 24L  
ad valorem duty system 从价税制 ~wDXjn"U&  
ad valorem fee 从价费 &NBH'Rt  
ad valorem tariff 从价关税 BEaF-*?A  
additional allowance 额外免税额 @??3d9I  
additional amount for unexpired risk 未过期风险的额外款额 _!o8s%9be  
additional assessable profit 补加应评税利润 $!*>5".A  
additional assessment 补加评税 !0@4*>n  
additional commitment 额外承担 o9e8Oj&  
additional commitment vote 额外承担拨款 T9V=#+8#"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Bn]=T  
additional dependent parent allowance 供养父母额外免税额 E_=F'sP?  
additional provision 额外拨款 Csuasi3]1d  
additional stamp duty 附加印花税 vT EqT  
additional tax 补加税罚款；补加税款 4 -tC=>>wc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {d[Nc,AMb  
adjudged bankrupt 被裁定破产 g}0K@z3  
adjudicated bankrupt 裁定破产人 U&#` <R_0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .+1I>L  
adjudication of bankruptcy 裁定破产；宣告破产 #sc!H4  
adjudication of insolvency 裁定无力偿还债务 62HA[cr&)  
adjusted actual 经调整的实数；调整后的实数 {ze69 h  
adjusted current assets 经调整的流动资产；调整后的流动资产 |2l-s 1|y  
adjusted figure 经调整的数字；调整后的数额 -0CBMoe  
adjusted liabilities 经调整的负债；调整后的负债 q2E{o)9  
adjusted loss 经调整的亏损；调整后的亏损 3cghg._  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 "6'",  
adjusted profit 经调整的利润；调整后的利润 f8lyH'z0 @  
adjusted surplus 经调整的盈余额；调整后的盈余额 Cy?]o?_?  
adjusted value 经调整的价值；调整后的价值 !s-A`} s+  
adjustment 调整；修订；理算〔保险〕 tG$O[f@U6  
adjustment centre 调剂中心 [gBf
1,bK  
adjustment lag 调整过程的时间差距；调整时差 A6=Z2i0w>X  
adjustment mechanism 调整机制 |,,#DSe  
adjustment of loss 亏损调整 Z2M(euzfi3  
adjustment process 调整过程；调整程序 +JtKVF  
adjustment range 调整幅度 k";dK*hD,  
administered exchange rate 受管制汇率 C!^A\T7p  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H*N<7#  
administration expenses 行政费用 P6GTgQ<'BA  
administration fee 手续费；行政费 ooJxE\L
  
administration in bankruptcy 破产管理 `'s_5Ek  
administration order 遗产管理令 DYf2V6'  
administrator 管理人；遗产管理人 >;4q  
administrator of the estate 遗产管理人  ~frsgHW  
admission of debt 债项承认书 68z#9}  
admission of proof 接纳债权证明 }9\_s*  
advance 放贷款项；垫付款项；预支款项；预付款项 5&s6(?,Eu  
advance account 暂支帐目；预付款帐户 e=(Y,e3  
advance compensation 预付补偿金 "]=OR>  
advance from shareholder 股东垫款 uNn1qV  
advance pending reimbursement 预支以待日后付还 4JK6<Pk  
advanced economy 先进经济体系 nCi ]6;Y  
advancement 预付；预付财产 W5Z-s.o  
advances warrant 垫款令 n'mrLZw  
advancing 贷出 SEI0G_wk$  
adverse balance 逆差 o>M^&)Xs  
adverse exchange 逆汇 myA;Y  
advertisement addressed to shareholders 在报章刊登的致股东通告 9wR D=a  
advice for collection 托收通知书 t}R!i-D|HB  
advice of drawing 提款通知书；汇票通知书 8j>V?'Szk  
advice of payment 付款通知 S} UYkns*  
Advisory Committee [Securities and Futures Commission] R7Qj<,  
谘询委员会〔证券及期货事务监察委员会〕 ~}b0zL  
Advisory Committee on Diversification 经济多元化谘询委员会 n3$=&  
affidavit 誓章；遗产申报誓章 nqH[ y0  
affidavit of no receipt 述明无收款的誓章 [UXVL}tk  
affiliate 联号；联营公司；附属公司
PFp!T [)  
affiliated company 附属公司；联号；联营公司 IQ<G.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Sk53Lc  
affordability 负担能力 :(XyiF<Ud  
African Development Bank [AfDB] 非洲开发银行 TQO|C?  
after-acquired property 事后取得的财产 5b"=m9{g  
after-hours dealing 市后交易 Mrk3r/ 8w  
after-tax profit 税后盈利；税后利润；税后溢利 [l^XqD D4  
agency agreement 代理协议 UUfM7gq  
agency expenses 代理机构的开支 4|_xz;i  
agency fee 代理费 q,ie)`  
Agency Law 《代理法》 <2]h$53y!  
agent 代理人；承销人 TI3xt-/  
agent of company 公司代理人 3q4Zwv0z20  
agent's fee 代理人费；经纪费 P-ZvW<M  
aggregate 总计；总数；总体数字 XcoX8R%U  
aggregate amount 总款额；总额 cV>?*9z0  
aggregate assets and liabilities 总体资产与负债 p|->z  
aggregate at constant price 按固定价格计算的总体数字 6kp)'wz`  
aggregate demand 总需求 `>\ ~y1  
aggregate gross position 总持仓量 +>C26Q  
aggregate limit 总限额 Kq")|9=d  
aggregate of salaries tax 合计薪俸税 sP^:*B0  
aggregate performance 总体表现；总体业绩 \9,lMK[b  
aggregate supply 总体供应 OulRqbL2  
aggregate surplus 总盈余 ?M'CTz}<\  
aggregate total 整体总额 |[n\'Xy;{
 
aggregate value 总值；合计价值 --y,ky#  
aggregated basis 合计基准 6xx.Z3v  
aggregated net chargeable income 合计应课税入息实额 g"sb0d9  
aggregation 合并计算；合计；总和 w aniCEo  
aggregation of incomes of husband and wife 夫妇入息合并计算 m)66g]F+  
aggregation of property 财产的总和 {Yxvb**
  
agio 差价；贴水 QswPga(-  
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》 e*'bY;8lo  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment b&!}SZ  
《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》 vfqXHc unj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^?fsJ  
《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》 {P?G
e  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ch?yk^cY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 iyCH)
MA  
agreement for a settlement 授产协议 x=rMjz-`_  
agreement for assignment 转让协议 z#RwgSPw6  
agreement for sale 售卖协议；买卖协议 MX~h>v3_R4  
agreement for sale and purchase 买卖协议 {G=>WAXo  
agreement for the payment of interest 支付利息协议 'KmM%tN  
agreement for the repayment of money 还款协议 8-+# !]  
agreement of reinsurance 再保险协议 ]uhG&: }  
Agricultural Bank of China 中国农业银行 Fb<'L5
}i  
air passenger departure tax 飞机乘客离境税 0(c,J$I]Z!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kVsX/~$  
airport tax 机场税 G$YF0Nc  
alcohol duty 酒精税 \68bXY.  
alienation 让与；让渡；转让 pqs!kSJV  
alimony 生活费；赡养费 ;PMPXN'z6  
All Ordinaries Index [AOI] 所有普通股指数 %62|dhl6  
all risks 全险；综合险 ^4WZ%J#g  
All Sales Record for Stock Market 《股票市场成交报告》 A?HDY_u  
Allied Capital Resources Limited 新联财务有限公司 #vK99S2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EIzTbW{p  
allocation letter 拨款信件 ISZEP8w  
allocation of fund 分配款项；预留款项 ^Vth;!o  
allocation of profit 利润分配；溢利分配 t@lTA>;U@  
allocation warrant 拨款令 " AvEo  
allotment 分配；配股 rYPuo  
allotment notice 股份配售通知；配股通知 n.N0Nhd  
allotment of shares 股份分配 sifjmNP  
allowable 可获宽免；免税的 &56\@t^  
allowable business loss 可扣除的营业亏损 9Q(Lnu  
allowable expenses 可扣税的支出 vB7]L9=@"  
allowance 免税额；津贴；备抵；准备金 @&HLm^j2O  
allowance for debts 债项的免税额 85"Szc-#  
allowance for depreciation by wear and tear 耗损折旧免税额 W{JR%Sq$  
allowance for funeral expenses 殡殓费的免税额 |LIcq0Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q) 5s'(  
allowance for repairs and outgoings 修葺及支出方面的免税额 i|H^&$|  
allowance to debtor 给债务人的津贴 T^8`ji  
alteration of capital 资本更改 68~]_r.a  
alternate trustee 候补受托人 0@'-g^PS  
amalgamation 合并 D {E,XOi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h{yh}04P1  
ambit of charges 征税范围；收费范围 *@lVesC2  
amended valuation 经修订的估值 CiU^U|~'L  
American Commodities Exchange 美国商品交易所 qu1! KS  
American Express Bank Limited 美国运通银行 4%v-)HGh  
American Stock Exchange 美国证券交易所 P<1&kUZL  
amortization 摊销 e#6H[t  
amount due from banks 存放银行同业的款项 NB3+kf,  
amount due from banks abroad 存放海外银行同业的款项  [K
etg  
amount due from holding companies 控股公司欠款 C.=%8|Zy  
amount due from local banks 存放本港银行同业的款项 }rVLWt
 
amount due to banks 银行同业的存款 cP
L6(&7  
amount due to banks abroad 海外银行同业的存款 l}S96B  
amount due to holding companies 控股公司存款 \RVfgfe  
amount due to local banks 本港银行同业的存款 "OP$n-*@%  
amount due to outport banks 外埠银行同业的存款 W:f)#'  
amount for note issue 发行纸币的款额 Tpnwwx[]:|  
amount of bond 担保契据的款额 |&S
^L}V.C  
amount of consideration 代价款额 Ei,
dO;&  
amount of contribution 供款数额 =*(_sW6;  
amount of indebtedness 负债款额 N^`S'FVA  
amount of principal of the loan 贷款本金额 e'|P^G>g  
amount of rates chargeable 应征差饷数额 FzsW^u+  
amount of share capital 股本额 ,uO?f1  
amount of sums assured 承保款额 |.~2C14[  
amount of variation 变动幅度 2sBYy 8.r  
amount of vote 拨款数额 o 8^!wGY  
amount payable 应付款额 4.%/u@rAi  
amount receivable 应收款额 z5^Se!`5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a#Z#-y!  
analysis 分析 [mUC7Kpi  
ancillary risk 附属风险 q 3,p=ijJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 JDpW7OrDc  
annual accounting date 年结日期 F%ukT6xp  
annual allowance 每年免税额；年积金；年度津贴；年津 #)DDQ?D  
annual balance 年度余额 i[vN3`*B  
annual disposable income 每年可动用收入 'Um\m  
annual estimates 周年预算 <ihJp^kgQ  
annual fee 年费 r_^
]5C\  
annual general meeting 周年大会 coXm*X>z  
annual growth rate 年增率；每年增长率 A8nf"mRD:  
annual long-term supplement 长期个案每年补助金 YTe8C9eO  
annual pensionable emolument 可供计算退休金的年薪 mk-L3H1@J3  
annual report 年报 w(%$~]h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (=53WbOh/t  
annual return 周年报表；周年申报表；每年报税表格 cpq0'x\  
Annual Return Rules 《周年报表规则》 ]x_
14$rk  
annual review of consumer prices 每年消费物价回顾 %[?{H} y  
annual roll-forward basis 逐年延展方式 Qmv8T ^+  
annual salary 年薪 :$^sI"hO  
annual statement 年度报表；年度决算表 A{hST~
s  
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 }N3Ur~
X\  
annuitant 年金受益人 _rUsb4r  
annuity 年金 \$8p8MP<&D  
annuity contract 年金合约 "X1{*  
annuity on human life 人寿年金 /h!iLun7I  
antecedent debt 先前的债项 a^L'-(  
ante-dated cheque 倒填日期支票 #Nv0d|0\  
anticipated expenditure 预期开支 @:u2{>Yl  
anticipated net profit 预期纯利 5)K?:7  
anticipated revenue 预期收入 !\Q/~p'jS  
anti-inflation measure 反通货膨胀措施 _l]rt  
anti-inflationary stance 反通货膨胀立场 W<H^V"^  
apparent deficit 表面赤字 }?d l.=eq  
apparent financial solvency 表面偿债能力 1z8AK"8  
apparent partner 表面合伙人 0j-;4>p  
application for personal assessment 个人入息课税申请书 wdgC{WGl  
application of fund 资金应用 _@]@&^K$E  
application to release as liquidator and to destruct the books of accounts and documents :e4[isI  
申请免除清盘人职务及毁灭帐簿与文件 g5~1uU$O  
appointed actuary 委任精算师 5~omZ,qe  
appointed auditor 委任核数师；委任审计师 J$Ba*`~!!  
appointed trustee 委任的受托人 4[LzjC  
appointer 委任人 /#4BUfY f  
apportioned pro rata 按比例分摊  7w|4BRL
 
apportionment 分配；分摊 FU(s jB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~gbq^  
apportionment formula 分摊方程式 pdR&2fp  
apportionment of estate duty 遗产税的分摊 L5>.ku=T  
appraisal 估价；评估 ,OO
0*%  
appreciable growth 可观增长 <7
~+ehu  
appreciable impact 显着影响 NB/ wJ3 F  
appreciable increase 可观增长 P^bcc
 
appreciation 增值；升值 ki_Py5  
appreciation against other currencies 相对其他货币升值 }~o>H a;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h3L{zOff  
appreciation tax 增值税 .SSj=q4?  
appropriation 拨款；拨用；拨付 Y'i_EX|  
appropriation account 拨款帐目 @7B!(Q  
Appropriation Bill 拨款法案 r \]iw v  
appropriation-in-aid system 补助拨款办法 wkZ}o,{*:  
approved assets 核准资产 8:0.Pi(ln@  
approved basket stock 认可一篮子证券 !Zf)N_k  
approved budget 核准预算 ,ffH:3F  
approved charitable donation 认可慈善捐款 -Z%B9ql'  
approved charitable institution 认可慈善机构 9/S-=VOe.t  
approved currency 核准货币；认可货币 4#@zn 2l  
approved estimates 核准预算 V,Br|r$l(  
approved estimates of expenditure 核准开支预算 4qEe
N-6h  
approved overseas insurer 核准海外保险人 GCPSe A~cx  
approved overseas trust company 核准海外信托公司 [VwoZX:  
approved pooled investment fund 核准汇集投资基金 (%EhkTb  
approved provident fund scheme 认可公积金计划 IE9A _u*  
approved provision 核准拨款 i(XqoR-x  
approved redeemable share 核准可赎回股份 7L&=z$U@m  
approved regional stock 认可地区性证券 G8oOFBQD  
approved retirement scheme 认可退休金计划  H@,(  
approved subordinated loan 核准附属贷款 U.QjB0;  
arbitrage 套戥；套汇；套利 KC{HX?  
arbitrageur 套戥者；套汇者 GKKf#r74  
arbitrary amount 临时款项 sny
g  
arrangement 措施；安排；协定 vSy#[9}  
arrears 欠款 Li_ a|dI  
arrears of pay 欠付薪酬 h"G#} C]  
arrears of revenue 逾期未收税款；逾期未收的帐项 R8Dn 
GR  
articles of association 组织章程；组织细则；组织章程细则 u63Q<P<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _`Dz%(c  
ascertainment of profit 确定利润 Z^.qX\<M  
"Asia Clear" “亚洲结算系统” [KMS/'; ]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {>3w"(f7o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xs?]DJj  
Asian Development Fund [ADF] 亚洲发展基金 )h,}v()qc#  
Asian dollar bond 亚洲美元债券 P)[QC  
Asian dollar market 亚洲美元市场 WHr:M/qD  
Asian dollar rate 亚洲美元利率 v?o("I[ C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8\bZ?n#dn  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N.vkM`Z  
asked price 沽盘；喊价；索价；卖方报价 A{wk$`vH
  
assessable income 应评税入息 }:\e"Bfv  
assessable loss 应评税亏损 6?-,@e  
assessable profit 应评税利润 {~V_6wY g  
assessable value 应评税值 X=VaBy4#  
assessed profit 估定利润 4rypT-%^;  
assessed value 经评估价值 <U}2
5AR  
assessment 评税；评定；估价；评税单 9LUk[V  
assessment number 评税编号；估价编号 +WvW#wpH  
assessment of additional tax 补加税评税 GPAz#0p  
assessment of performance 业绩评估；实绩评价 7U-?Rd  
Assessor 评税主任 3=_to7]  
asset price bubbles 资产价格泡沫 [bEm D  
asset-backed securities 具资产保证的证券 0C7
17  
assets accretion 资产增值 rUmnv%qTS  
assets and liabilities 资产与负债 ^ lG^.  
assets betterment statement 资产递增表；资产改进表 ze`qf%  
assets lending 实物放款；有抵押贷款 hOe$h,E']  
assets of the company passing on the death 死者去世时转移的公司资产 qX]ej2  
assets pledged as security for liabilities 用作负债抵押的资产 _<jccQ  
assets portfolio 资产投资组合 Mvk#$:8e  
assets price 资产价格 %p};Di[V  
assets quality 资产质素 G 'CYvV  
assets realization 资产变现 %sS7o3RW\  
assets refinancing arrangement 资产再集资安排 zU# OjvNk  
assets securitization 资产证券化 KvEZbf3f  
assets situated outside Hong Kong 在香港以外地方的资产 Ifj%"RI  
assets stripping 削减资产；拆卖资产 X'5+)dj  
assets value 资产值 u2 U4MV1C  
assignee 承让人 &.:yP3  
assignment 转让；转让书；转让契 ;{rl Y>  
assignment of interest 权益转让 GEAVc9V  
assignment of letters patent and trade mark 专利证书及商标转让 #Y>d@  
assignment of property 物业转让；物业转让书 `(L<Q%  
assignment right 转让权 e(k$k>?  
assignor 转让人 7P DD  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 mh~n#bah  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 cx4'rK.  
associate member 附属会员 1F?ylZ|~  
associated body corporate 相联法人团体 8;P_KRaE  
associated company 相联公司；联属公司 _1?Fyu&<5  
associated corporation 相联法团 nHB`<B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RH<C:!F^  
公认会计师公会〔英国〕 7h.:XlUm|  
Association of Futures Exchange Brokers 香港期货经纪协会 ;%PdSG=U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }{e7wqS$&,  
association of underwriters 承保人组织 G$ Ii  
assumption of control 接管 U=UnE"
h  
assurance 担保；保险；转易；转易书 Xu\22/Co  
assurance of interest 权益的转易 LWP&Si*j  
at 19XX price 按一九ＸＸ年价格计算 ?T:$:IHw  
at a discount 按赔价计算；按贴水价格计算；打折扣 O[
#B906JB  
at a premium 按溢价计算；按升水价格计算 <*&2b  
at call 通知付款；按通知 ,6a }l;lv  
at constant market price 按固定市价计算 d*<goBd  
at constant price 按固定价格计算 U_e e3KKA  
at cost 按成本计算 p%*!]JRS  
at current market price 按当时市价计算；按现时市价计算 7 m!e\x8  
at current price 按当时价格计算；按现时价格计算 _Y,d|!B#L  
at factor cost 按要素成本计算；按生产要素成本计算 evHKq}{  
at money-of-the-day price 按付款当日价格计算 \6v*c;ZF  
at or better 按指定或较佳价位〔买卖指令〕 E- rXYNfy  
at par 按面值计算；平价 (`Q_^Bfyl  
at sight 见票即付 `!g XA.9Uv  
at the close 按收市盘 zgHF-KEV  
at the opening 按开市盘 <S M%M?  
attestation 见证；见证条款 ;hp?wb  
at-the-money option 平价期权 ppM^&6x^  
attorney 受权人；受托代表人 '^.}5be&  
attornment 新拥有人承认书 \)T4NN  
attributable profit 可归属利润 &:*|K
xX  
attributable share value 可归属股份价值 ?\Z-3l%M  
Auckland Stock Exchange 奥克兰证券交易所 dKTUW
<C  
auction 拍卖 f<G:}I  
auctioneer 拍卖商 699
5r%  
audit 审计；核数 `=f1rXhI+1  
Audit Commission 审计署 '|N9
xLm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] dCH(N_  
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〕 cX/["AM  
audit review 帐目审查 kP}91kja  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [8.w2\<?  
audited account 审计帐目；经审计的帐目 sp$W=Wu7  
audited annual account 经审计的周年帐目 GPnSdGLC  
audited balance sheet 经审计的资产负债表 FzGla})  
auditor 核数师；核数主任；审计师 nLjo3yvV..  
auditor's certificate 核数师证明书；审计师证明书 %z:;t  
auditor's report 核数师报告；审计师报告 [Lo}_v&  
Aussie bond 澳元债券 rhe;j//`  
austerity budget 紧缩预算 c\pPwG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H@xIAL  
Australia All Ordinaries Index 澳洲所有普通股票指数 j8gi/07l  
Australian Dollar [AUD] 澳元 1~#p3)B  
Australian Options Market 澳大利亚期权市场 ?QXo]X;f&  
Australian Securities Commission 澳洲证券事务监察委员会 .J3Dk=/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a<K@rgQ  
Australian Stock Exchange 澳大利亚证券交易所 Px))O&w{  
Austrian Schilling [ATS] 奥地利先令 A">A@`}  
authentication 认证；鉴证 -!]dU`:(X  
authority to purchase 委托购买证；委购书 nY<hfqof  
authorization 认可；核准；授权；授权书 MM%c  
authorization by direction 指示授权 nfMQ3KP  
authorization by instruction 指令授权 3#Hx^H
 
authorization by warrant 令状授权 @rVBL<!o,  
authorization of unit trust 单位信托的认可 `&yUU2W  
authorized agent 指定代理人 OVm $  
authorized capital 法定资本 O{9h'JU  
authorized clerk 出市员 -*EK-j  
authorized dealer 认可交易商 KwiTnP!Dca  
authorized financial institution 认可财务机构 KD7RI3'?  
authorized fund 认可基金 cTeEND)  
authorized fund house 获授权的基金公司；认可基金公司 It@ak6u?  
authorized institution 认可机构 O2Mo ~}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h4^ a#%$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zk@KuBLL  
authorized insurer 获授权保险人；获认可承保人 <99Xg_e  
authorized investment 特准投资项目 6Hn3  
authorized person 获授权人 YFCP'J"Z  
authorized representative 获授权代表 -)tu$W*  
authorized share capital 法定股本 0VB~4NNR  
automated quotation system 自动报价系统 ~a5p_xP  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] aMFUJrXo
 
自动交易系统〔香港期货交易所有限公司〕 ]64mSB  
automatic adjustment mechanism 自动调整机制 NVMhbpX6  
automatic adjustment system 自动调整系统 \S@;>A<J  
Automatic Clearing House 自动票据交换所 T}X#I'Z  
automatic exchange rates accumulation system 自动化汇率累集系统 :sBg+MS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 u9FXZK7  
automatic teller machine [ATM] 自动柜员机 sgo({zA`i  
autopay 自动转帐 !\H!9FR  
available assets 可用资产 XX,iT~+-  
available fiscal reserve 现存财政储备 por[p\M.  
available profit 可用利润 }06  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _1`*&k JL~  
average 平均；平均数；海损 H\2+cAFN#  
average basic salary 平均基本薪金 @U%I 6 t  
average consumer expenditure 平均消费开支；一般消费开支 Cd#>,,\z  
average cost 平均成本 p IXBJk  
average cost of land production 增辟土地平均成本 Wr7^  
average daily turnover 平均每日成交额 :xfD>K  
average daily wage rate 平均每日工资率 ZgLO[Bj  
average expenditure pattern 平均开支模式 8ltHR]v  
average growth rate 平均增长率 a2*WZc
`  
average net fixed assets 固定资产平均净值 =/"Of  
average of relatives 相对价格平均数 W 0Q-&4  
average price 平均价格 #:Di1I9<O7  
average propensity to consume 平均消费倾向；一般消费倾向 |$":7)eH!  
average propensity to save 平均储蓄倾向；一般储蓄倾向 AU}P`fT!  
average rate 平均率 Ay!=Yk^~  
average revenue 平均收入；平均收益 SG8H~]CO)  
average stock 平均库存；平均存货 50(/LV1  
average yearly rent 平均年租 4em7PmT  
avoidance of double taxation 避免双重课税 vfJ}t#%UH  
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 6z"fBF  
4-=>># P  
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