一些有用的会计术语(也不知道发的地方对不对)A

A: L/)B}8m\  
A share Ａ股；甲类股份 goB;EWz  
abatement of tax 减税；减扣免税额 `6P?G|'   
ABN AMRO Bank N.V. 荷兰银行 J8J!#j.  
above-the-line expenditure 线上项目支出；经常预算支出 w3d34*0$  
above-the-line receipt 线上项目收入；经常预算收入 PzLJ/QER  
ABSA Asia Limited 南非联合亚洲有限公司 YN/u9[=`  
absolute change 绝对数值变更 C*a,<`
  
absolute expenditure 实际开支 `T=1<Twc  
absolute guideline figure 绝对准则数字 GJvp{U}y9I  
absolute interest 绝对权益 n_J5zQJ  
absolute order of discharge 绝对破产解除令 Jns/v6  
absolute profit margin 绝对利润幅度 <z',]hy  
absolute value 实值；绝对值 kAe
NQRjR  
absolutely vested interest 绝对既得权益 n6/fan;  
absorbed cost 已吸收成本；已分摊成本 l/M[am  
absorption 吸收；分摊；合并 5E`JD  
absorption rate 吸收率；摊配率；分摊率 ZEqE$:  
ACB Finance Limited 亚洲商业财务有限公司 u7[pLtOwN  
acceptable form of reciprocity 合理的互惠条件 $]1qbE+  
acceptable rate 适当利率；适当汇率 A0OB$OK  
acceptance agreement 承兑协议 )L >Q;'  
acceptance for honour 参加承兑 0TmZ*?3!4  
acceptor 承兑人；接受人；受票人 hD*(AJ  
acceptor for honour 参加承兑人 &5d\~{;  
accident insurance 意外保险 /w0w*nH  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,aWCiu}  
accident insurance scheme 意外保险计划 T~h.=5  
accident year basis 意外年度基准 QhsVIta  
accommodation 通融；贷款 }YRO'Q{  
accommodation bill 通融票据；空头票据 hox< vr4  
accommodation party 汇票代发人 j-QGOuvW  
account balance 帐户余额；帐户结余 lM$t!2pRB  
account book 帐簿 >%l:Dw\A:
 
account collected in advance 预收款项 oJh"@6u6K  
account current book 往来帐簿 TVYz3~m  
account of after-acquired property 事后取得的财产报告 i+
I0k~wY  
account of defaulter 拖欠帐目 /~tP7<7A  
account payable 应付帐款 :s]\k%"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 **n y!  
account receivable 应收帐款 )%t7\1)B3  
account receivable report 应收帐款报表 :WO{xg  
account statement 结单；帐单；会计财务报表 W/=7jM   
account title 帐户名称；会计科目 <cj}:H *  
accountant's report 会计师报告 B2Z0  
Accountant's Report Rules 会计师报告规则 }qL~KA{&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >;7a1+`3  
Accounting Arrangements 《会计安排》 $cu]_gu  
accounting basis 会计基础 +X[8wUm|^  
accounting by Official Receiver 破产管理署署长呈交的帐目 SwX@I6huM  
Accounting Circular 《会计通告》 n7S; Xve#  
accounting class 会计类别 =-5[Hn%  
accounting date 记帐日期；会计结算日期 @i{]4rk lv  
accounting for money 款项核算 KJX>DL 9\  
Accounting Officer 会计主任 \f<z*!,D$  
accounting period 会计报告期；会计期 &Q~)]|t  
accounting policy 会计政策；会计方针 cf\&No?-p  
accounting practice 会计惯例 G1/Gq.<  
accounting principle 会计准则 ,WGc7NN`  
accounting record 会计记录 %0zS  
accounting report 会计报告 'gCZ'edM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~5T$8^K  
Accounting Society of China 中国会计学会 ']h IfOD"r  
accounting statement 会计报表 sjn:O'  
accounting system 会计制度；会计系统 a5 bPEJ=I  
accounting transaction 会计事项；帐务交易 Cdmy.gx^  
accounting treatment 会计处理 :]-$dEu&  
accounting year 会计年度 },s_nJR:8  
accretion 增值；添加 [[X+P 0`r  
accrual 应计项目；应累算数目 %mu>-hac  
accrual basis 应计制；权责发生制 '-.
wFB;  
accrual basis accounting 应计制会计；权责发生制会计 zIm-X,~I$  
accrue 应累算；应计 h1*FPsc  
accrued benefit 应累算利益 5VZjDg?  
accrued charges 应计费用 7DZTQUb"  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z vRxi&Z{?  
accrued expenses 应累算费用 C/)`<b(  
accrued interest payable 应付利息；应计未付利息 *E7R(#,yC  
accrued interest receivable 应收利息；应计未收利息 +KP_yUq[  
accrued right 累算权益 fK"iF@=Z`  
accruing profit 应累算的利润 qX?[mdCHZ  
accumulated fiscal reserve 累积财政储备 7O$ &  
accumulated profit 累积利润；滚存溢利 >4c`UW  
accumulated reserve 累积储备 &oEyixe  
accumulation of surplus income 累积收益盈余 %N1"*</q  
acquired assets 既得资产 djGs~H>;U_  
acquisition 收购；购置；取得 cWM:  
acquisition cost 购置成本 5NFRPGYX  
acquisition expenses 购置费用 a%*_2#  
acquisition of 100% interest 收购全部股权 0MrN:M2B  
acquisition of control 取得控制权 ^vM_kArA  
acquisition of fixed assets 购置固定资产 1]Lh'.1^  
acquisition of shell “买壳” P7UJ-2%Y+  
acquisition price 收购价 R>HY:-2  
act of God 天灾 }1@E"6kF  
acting partner 执事合伙人 ^cn@?k((A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _A3X6  
active partner 积极参与的合伙人 @ZG>mP1Vo  
active trading 交投活跃 6KO(j/Gwp  
actual circulation 实际流通 mV;3ILO  
actual cost 实际成本 abSq2*5K  
actual expenditure 实际开支；实际支出 [T]Bfo  
actual income 实际入息；实际收入；实际收益 | k}e&Q_/G  
actual market 现货市场 ="2/\*.SL  
actual price 现货价；实际价格 aj v}JV&:  
actual profit 实际利润 uJ8x  
actual quotation 实盘；实际价位；实际报价 #j.FJFGX  
actual year basis 按实际年度计算 #R<G,"N5  
actuals 实货 b5S7{"<V  
actuarial investigation 精算调查 mLaCkn
  
actuarial principle 精算原则 EBwK 7c  
actuarial report 精算师报告 In+^V([u+_  
Actuarial Society of Hong Kong 香港精算学会 cm,4&x6  
actuarial valuation 精算师估值 &mdB\Y?^  
actuary 精算师 s~Gw  
ad referendum agreement 暂定协议；有待覆核的协定 URQ@=W7  
ad valorem duty 从价税；按值征税 *(Ro;?O,pi  
ad valorem duty system 从价税制 ;W~4
L+e  
ad valorem fee 从价费 ~ k<SbFp  
ad valorem tariff 从价关税 6klD22b2$  
additional allowance 额外免税额 HzEGq,.  
additional amount for unexpired risk 未过期风险的额外款额 ^/<|f,2  
additional assessable profit 补加应评税利润 )#PtV~64  
additional assessment 补加评税 =y<0UU  
additional commitment 额外承担 Gnv!]c&S>l  
additional commitment vote 额外承担拨款 Ro~fvL~Ps  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 10O3Z9  
additional dependent parent allowance 供养父母额外免税额 63C(Tp"  
additional provision 额外拨款 PkO!'X  
additional stamp duty 附加印花税 BV1u,<T"  
additional tax 补加税罚款；补加税款 &g {<HU?BT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u GAh7Sop  
adjudged bankrupt 被裁定破产 2rmNdvvrk  
adjudicated bankrupt 裁定破产人 3Y(9\}E@`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ofK='G.  
adjudication of bankruptcy 裁定破产；宣告破产 hLo>R'@uN  
adjudication of insolvency 裁定无力偿还债务 T]uKH29.%  
adjusted actual 经调整的实数；调整后的实数 `-u7 I  
adjusted current assets 经调整的流动资产；调整后的流动资产 :*cHA  
adjusted figure 经调整的数字；调整后的数额 gi1j/j7  
adjusted liabilities 经调整的负债；调整后的负债 Oq}ip  
adjusted loss 经调整的亏损；调整后的亏损 Ck@M<(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 ^9=4iXd  
adjusted profit 经调整的利润；调整后的利润 Bj8<@~bX:L  
adjusted surplus 经调整的盈余额；调整后的盈余额 +(y>qd  
adjusted value 经调整的价值；调整后的价值 _Fxe|"<^  
adjustment 调整；修订；理算〔保险〕 03F3q4"  
adjustment centre 调剂中心 C]Q>*=r  
adjustment lag 调整过程的时间差距；调整时差 +N8aq<l  
adjustment mechanism 调整机制 _aY.  
adjustment of loss 亏损调整 ,(;5%+#n  
adjustment process 调整过程；调整程序 %ZiK[e3G  
adjustment range 调整幅度 )$h-ZYc  
administered exchange rate 受管制汇率 YuA7r"c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^}@`!ON  
administration expenses 行政费用 U3+A MVnB  
administration fee 手续费；行政费 Bz:&f46{  
administration in bankruptcy 破产管理 %",ULtZ+  
administration order 遗产管理令 ]zcV]Qj$~  
administrator 管理人；遗产管理人 C#h76fpH  
administrator of the estate 遗产管理人 lz}llLb1  
admission of debt 债项承认书 Pa
[?L:E  
admission of proof 接纳债权证明 p+)C$2YK  
advance 放贷款项；垫付款项；预支款项；预付款项 #@E(<Pu4`  
advance account 暂支帐目；预付款帐户 4]EvT=Ro  
advance compensation 预付补偿金 >Fp&8p`am  
advance from shareholder 股东垫款 O{nC^`X  
advance pending reimbursement 预支以待日后付还 g}YToOs  
advanced economy 先进经济体系 B*2{M  
advancement 预付；预付财产 >]-<uT_  
advances warrant 垫款令 p7$3`t6u  
advancing 贷出 )tvc/)&A}  
adverse balance 逆差 _0m}z%rI  
adverse exchange 逆汇 F^]aC98]1  
advertisement addressed to shareholders 在报章刊登的致股东通告 -F1P28<?  
advice for collection 托收通知书 0$l&i=L  
advice of drawing 提款通知书；汇票通知书 &1~Re.*B  
advice of payment 付款通知 V(Dj
F=8  
Advisory Committee [Securities and Futures Commission] F^xaz^=`u  
谘询委员会〔证券及期货事务监察委员会〕 R}hlDJ/m-  
Advisory Committee on Diversification 经济多元化谘询委员会 Y&:/~&'  
affidavit 誓章；遗产申报誓章 l@#b;M/  
affidavit of no receipt 述明无收款的誓章 K#@
K"N=  
affiliate 联号；联营公司；附属公司 r_q~'r35_  
affiliated company 附属公司；联号；联营公司 F  "!`X#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 RPY6Wh|4  
affordability 负担能力 umryA{Ps  
African Development Bank [AfDB] 非洲开发银行 f}%sO  
after-acquired property 事后取得的财产 GRy4cb2  
after-hours dealing 市后交易 O'fc/cvh='  
after-tax profit 税后盈利；税后利润；税后溢利 M&OsRrq  
agency agreement 代理协议 pLPd[a  
agency expenses 代理机构的开支 Yx!n*+:J  
agency fee 代理费 s<,"Hsh^CR  
Agency Law 《代理法》 QU,?}
w'?d  
agent 代理人；承销人 g4Bg6<;  
agent of company 公司代理人 PK8V2Ttv  
agent's fee 代理人费；经纪费 Rd0?zEKV  
aggregate 总计；总数；总体数字 B]i+,u  
aggregate amount 总款额；总额 "(N-h\7Ex9  
aggregate assets and liabilities 总体资产与负债 D"'#one  
aggregate at constant price 按固定价格计算的总体数字 Rn8#0%/Q  
aggregate demand 总需求 ;2BPPZ  
aggregate gross position 总持仓量 v >NTh  
aggregate limit 总限额 kHZKj!!R  
aggregate of salaries tax 合计薪俸税 so'eZ"A:  
aggregate performance 总体表现；总体业绩 aC4m{F[  
aggregate supply 总体供应 pIL`WE1'  
aggregate surplus 总盈余 *6'_5~G  
aggregate total 整体总额 hl}dgp((  
aggregate value 总值；合计价值 [-QK$~[ g  
aggregated basis 合计基准 h%u?lW  
aggregated net chargeable income 合计应课税入息实额 Sw[=S '(l  
aggregation 合并计算；合计；总和 P^ by'b+zI  
aggregation of incomes of husband and wife 夫妇入息合并计算 J09ZK8 hK  
aggregation of property 财产的总和 *x5o=)Y  
agio 差价；贴水 27$\sG|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》 N!Rt;Xm2@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wAPO{3  
《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》  X+\0%|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7@3M]5:3g  
《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》 !SN6 ?Xy  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m[{nm95QZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 lf}?!*V`+  
agreement for a settlement 授产协议 3EAX]  
agreement for assignment 转让协议 %sYk0~E  
agreement for sale 售卖协议；买卖协议 =GLYDV  
agreement for sale and purchase 买卖协议 f7K8m|  
agreement for the payment of interest 支付利息协议 omr:C8T>  
agreement for the repayment of money 还款协议 -B",&yTV  
agreement of reinsurance 再保险协议 XPrY`,kN  
Agricultural Bank of China 中国农业银行 XNy:0C  
air passenger departure tax 飞机乘客离境税 *%;6P5n%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 H#_}^cGPR=  
airport tax 机场税 G6f%/m`  
alcohol duty 酒精税 j^:b-:F  
alienation 让与；让渡；转让 A-}PpH~.Z  
alimony 生活费；赡养费 +ESX.Vel  
All Ordinaries Index [AOI] 所有普通股指数 !:&2+%  
all risks 全险；综合险 [@jp9D H  
All Sales Record for Stock Market 《股票市场成交报告》 @b4b{d5[  
Allied Capital Resources Limited 新联财务有限公司 zR_9D}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^o,y5,  
allocation letter 拨款信件 m21QN9(i%  
allocation of fund 分配款项；预留款项 TZ)(ZKX*R  
allocation of profit 利润分配；溢利分配 l@(t^68OD  
allocation warrant 拨款令 Z(#XFXd  
allotment 分配；配股 _ak.G
=  
allotment notice 股份配售通知；配股通知 /%c+ eL}l  
allotment of shares 股份分配 <1v{[F_  
allowable 可获宽免；免税的 'Wd3`4V$  
allowable business loss 可扣除的营业亏损 ikeJDKSG  
allowable expenses 可扣税的支出 @?(nwj~ s`  
allowance 免税额；津贴；备抵；准备金 K%o6hBlk_  
allowance for debts 债项的免税额 T "ZQPLg  
allowance for depreciation by wear and tear 耗损折旧免税额 @DRfNJ}  
allowance for funeral expenses 殡殓费的免税额 \3,$YlG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %jYQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 \;4L~_2$q  
allowance to debtor 给债务人的津贴 -<u- +CbuT  
alteration of capital 资本更改 Z1E`I89<  
alternate trustee 候补受托人 Q3'(f9 x  
amalgamation 合并 ] `b<"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [J(@$Qix  
ambit of charges 征税范围；收费范围 o%y+Y;|?J  
amended valuation 经修订的估值 )cfp(16  
American Commodities Exchange 美国商品交易所 R V_MWv  
American Express Bank Limited 美国运通银行 d{vc wZQ  
American Stock Exchange 美国证券交易所 ot&j HS'  
amortization 摊销 ;))[P_$zB  
amount due from banks 存放银行同业的款项 :T8u?@.  
amount due from banks abroad 存放海外银行同业的款项 hlYS=cgY=  
amount due from holding companies 控股公司欠款 WMt&8W5  
amount due from local banks 存放本港银行同业的款项 ~7FEY0/  
amount due to banks 银行同业的存款 P*?d
6v,r  
amount due to banks abroad 海外银行同业的存款 T9&,v<f  
amount due to holding companies 控股公司存款 zzDNWPzsA  
amount due to local banks 本港银行同业的存款 i'[n`|c<  
amount due to outport banks 外埠银行同业的存款 A?%XO %  
amount for note issue 发行纸币的款额 TW;|G'}$  
amount of bond 担保契据的款额 *rujdQ
f  
amount of consideration 代价款额 $_%2D3-;D  
amount of contribution 供款数额 'US8"83  
amount of indebtedness 负债款额 )of5229  
amount of principal of the loan 贷款本金额 eHfG;NsV/  
amount of rates chargeable 应征差饷数额 *+4>iL*:  
amount of share capital 股本额 RBMMXJ
j  
amount of sums assured 承保款额 3}.mp}K5  
amount of variation 变动幅度 0`aHwt/F  
amount of vote 拨款数额 IeqWR4Y  
amount payable 应付款额 "RR./e)h  
amount receivable 应收款额 V{/)RZ/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I\F=s-VVY  
analysis 分析 q329z>  
ancillary risk 附属风险 L~SrI{aYPf  
annual account 周年帐目；周年帐目报表；年度决算；年结 FcJ.)U  
annual accounting date 年结日期 ,Yiq$Z{qQ  
annual allowance 每年免税额；年积金；年度津贴；年津 ePIly)=X  
annual balance 年度余额 9g<_JcN  
annual disposable income 每年可动用收入 ,_e/a
  
annual estimates 周年预算 J7&.>y1%  
annual fee 年费 o{
YW  
annual general meeting 周年大会 ~]m@k'n  
annual growth rate 年增率；每年增长率 dd @COP?  
annual long-term supplement 长期个案每年补助金 +w_MSj#P  
annual pensionable emolument 可供计算退休金的年薪 J"a2 @S&  
annual report 年报 @5dBb+0J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &D&5UdN x  
annual return 周年报表；周年申报表；每年报税表格 P5ESrZ@f  
Annual Return Rules 《周年报表规则》 VygXhh^7\  
annual review of consumer prices 每年消费物价回顾 c DEe?WS  
annual roll-forward basis 逐年延展方式 ~I8"l@H>  
annual salary 年薪 q^T&A[hMPx  
annual statement 年度报表；年度决算表 P"h,[{Y*>  
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 8O;rp(N.n  
annuitant 年金受益人 }SJLBy0  
annuity 年金 sbq44L)  
annuity contract 年金合约 wKeSPs{x  
annuity on human life 人寿年金 S|=rF<]my  
antecedent debt 先前的债项 f(9$"Vi  
ante-dated cheque 倒填日期支票 gzJ{Gau{)  
anticipated expenditure 预期开支 7kWZMi  
anticipated net profit 预期纯利 ;{F;e)${M  
anticipated revenue 预期收入 }y-AoG  
anti-inflation measure 反通货膨胀措施 4,R\3`b  
anti-inflationary stance 反通货膨胀立场 ?L~=Z\H  
apparent deficit 表面赤字 )=SYJ-ta<  
apparent financial solvency 表面偿债能力 }X W#?l  
apparent partner 表面合伙人 @zVBn~=i  
application for personal assessment 个人入息课税申请书 +2_6C;_DX  
application of fund 资金应用 gP_d>p:b  
application to release as liquidator and to destruct the books of accounts and documents :BrnRW64  
申请免除清盘人职务及毁灭帐簿与文件 ^QHMN 7r/  
appointed actuary 委任精算师 )oz-<zW  
appointed auditor 委任核数师；委任审计师 e
5:l6`  
appointed trustee 委任的受托人 =O}%bZ)Q  
appointer 委任人 !A ydhe  
apportioned pro rata 按比例分摊 5e~{7{  
apportionment 分配；分摊 #/ gme  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )4o=t.O\K  
apportionment formula 分摊方程式 ,:Rq  
apportionment of estate duty 遗产税的分摊 V
}r_   
appraisal 估价；评估 UU:QK{{E  
appreciable growth 可观增长 0I ND9h.%  
appreciable impact 显着影响 Z:o' +oh  
appreciable increase 可观增长 v'
2OHb#  
appreciation 增值；升值 \VhpB   
appreciation against other currencies 相对其他货币升值 ah&plaVzC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "351s3ff  
appreciation tax 增值税 80l3.z,:  
appropriation 拨款；拨用；拨付  vCH v  
appropriation account 拨款帐目 1H2u,{O  
Appropriation Bill 拨款法案 qT-nD}  
appropriation-in-aid system 补助拨款办法 yrvSbqR  
approved assets 核准资产 A5>gLhl7  
approved basket stock 认可一篮子证券 SUFaHHk@/b  
approved budget 核准预算 m} F
Ce  
approved charitable donation 认可慈善捐款 O.40^u~
 
approved charitable institution 认可慈善机构 IB]VPj5  
approved currency 核准货币；认可货币 &V,-W0T_  
approved estimates 核准预算 AQBx k[  
approved estimates of expenditure 核准开支预算 `X]2iz
 
approved overseas insurer 核准海外保险人 /\Y%DpG$  
approved overseas trust company 核准海外信托公司 ~ @"Qm;} "  
approved pooled investment fund 核准汇集投资基金 gCBZA;/  
approved provident fund scheme 认可公积金计划 Uc%`? +Q  
approved provision 核准拨款 iRr&'k  
approved redeemable share 核准可赎回股份 M6>
\R$  
approved regional stock 认可地区性证券 /-<m(72wF  
approved retirement scheme 认可退休金计划 n*8RYm)?  
approved subordinated loan 核准附属贷款 gQzJ2LU(  
arbitrage 套戥；套汇；套利 0_xcrM  
arbitrageur 套戥者；套汇者 bU +eJU_%  
arbitrary amount 临时款项 J;]@?(  
arrangement 措施；安排；协定 NB6h/0*v  
arrears 欠款 YI(OrR;V  
arrears of pay 欠付薪酬 H fmMf^c  
arrears of revenue 逾期未收税款；逾期未收的帐项 6s"bstc{  
articles of association 组织章程；组织细则；组织章程细则 :@4>}k*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2W-NCE%K)T  
ascertainment of profit 确定利润 A,CPR0g%  
"Asia Clear" “亚洲结算系统” 0{Ll4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 pUEok+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W&re;?Z{ke  
Asian Development Fund [ADF] 亚洲发展基金 Q8/0Cb/  
Asian dollar bond 亚洲美元债券 D@vvy6
>~s  
Asian dollar market 亚洲美元市场 ';L^mxh  
Asian dollar rate 亚洲美元利率 O=?X%m #  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 fyoB]{$p8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 aZ:?(u]  
asked price 沽盘；喊价；索价；卖方报价 2n+XML  
assessable income 应评税入息 (/P&;?j  
assessable loss 应评税亏损 ke6cZV5w  
assessable profit 应评税利润 hy`)]>9z~  
assessable value 应评税值 (9q{J(44  
assessed profit 估定利润 N %/DN  
assessed value 经评估价值 7~9f rW<K  
assessment 评税；评定；估价；评税单 U&\{/l  
assessment number 评税编号；估价编号 qA\kx#v]P  
assessment of additional tax 补加税评税 q>oH(A  
assessment of performance 业绩评估；实绩评价 />I8nS}T  
Assessor 评税主任 0*M}QXt  
asset price bubbles 资产价格泡沫 Y,Zv0-"  
asset-backed securities 具资产保证的证券 :H8L(BsI  
assets accretion 资产增值 g[+Q~/yq  
assets and liabilities 资产与负债 ZJ}LnPr  
assets betterment statement 资产递增表；资产改进表 .Qw@H#dtW  
assets lending 实物放款；有抵押贷款 -$|X\#R  
assets of the company passing on the death 死者去世时转移的公司资产 R3!vS+5rR  
assets pledged as security for liabilities 用作负债抵押的资产 ]SR`96vG  
assets portfolio 资产投资组合 "^e?E:( 3  
assets price 资产价格 Gbm_xEPC  
assets quality 资产质素 M[N.H9  
assets realization 资产变现 z7pXpy \  
assets refinancing arrangement 资产再集资安排 Z!l!3(<G.f  
assets securitization 资产证券化 2}C>{*}yQ  
assets situated outside Hong Kong 在香港以外地方的资产 J0W).mD_H  
assets stripping 削减资产；拆卖资产 TK?+O}v-]!  
assets value 资产值 !OVEA^6  
assignee 承让人 kxf=%<l  
assignment 转让；转让书；转让契 x{o5Ha{  
assignment of interest 权益转让 [j
n;| 3  
assignment of letters patent and trade mark 专利证书及商标转让 BiCa "  
assignment of property 物业转让；物业转让书 Sg
~A
'dG  
assignment right 转让权 zi[M{bm  
assignor 转让人 M{RZ-)IC  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ? Z fhz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q;~>h  
associate member 附属会员 +((31l  
associated body corporate 相联法人团体 Yf`.Cq_:  
associated company 相联公司；联属公司 D ;I;,Z  
associated corporation 相联法团 c^gIK1f-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'n#S6.Y:  
公认会计师公会〔英国〕 5VoiDM=\c  
Association of Futures Exchange Brokers 香港期货经纪协会 % x;!s=U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G")EE#W$}  
association of underwriters 承保人组织 y%l#lz=6  
assumption of control 接管 ?bDae%>.d,  
assurance 担保；保险；转易；转易书 (uc)^lfX  
assurance of interest 权益的转易 n k3lC/f  
at 19XX price 按一九ＸＸ年价格计算 ",_
  
at a discount 按赔价计算；按贴水价格计算；打折扣 &V{,D))6[  
at a premium 按溢价计算；按升水价格计算 ov>L-  
at call 通知付款；按通知 BtApl)q#  
at constant market price 按固定市价计算 eE_X
wLE  
at constant price 按固定价格计算 7f,WzvV  
at cost 按成本计算 C2i..iD  
at current market price 按当时市价计算；按现时市价计算 ~y^lNgujO  
at current price 按当时价格计算；按现时价格计算 s""8V_,;  
at factor cost 按要素成本计算；按生产要素成本计算 ~o5iCt;w  
at money-of-the-day price 按付款当日价格计算 PzkXrDlB7  
at or better 按指定或较佳价位〔买卖指令〕 fsuvg jlE  
at par 按面值计算；平价 yyDBW`V((  
at sight 见票即付 -s "$I:v  
at the close 按收市盘 xmx;tq  
at the opening 按开市盘 VjMuU"++@  
attestation 见证；见证条款 o@;_(knb  
at-the-money option 平价期权 Y &+/[[  
attorney 受权人；受托代表人 *lO+^\HXD  
attornment 新拥有人承认书 TBT*j&!L  
attributable profit 可归属利润 WfO$q^'?DP  
attributable share value 可归属股份价值 CxQ,yd;>  
Auckland Stock Exchange 奥克兰证券交易所 Khd,|pM  
auction 拍卖 Bz~h-  
auctioneer 拍卖商 Wy )g449  
audit 审计；核数 ?M(Wx
  
Audit Commission 审计署 ,^C;1ph  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S6X<3L`FfH  
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〕 Rx-i.EtZ  
audit review 帐目审查 zD-8#H35X"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 PaJwM%s)L  
audited account 审计帐目；经审计的帐目 $O!<Zz   
audited annual account 经审计的周年帐目 3<V!y&a  
audited balance sheet 经审计的资产负债表 #_\~Vrf(#  
auditor 核数师；核数主任；审计师 A@'W $p?5r  
auditor's certificate 核数师证明书；审计师证明书 E=trJge  
auditor's report 核数师报告；审计师报告 0E1
)&f  
Aussie bond 澳元债券 Mp=+*I[  
austerity budget 紧缩预算 RtL'fd  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /=}vPey  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^4NH.q{  
Australian Dollar [AUD] 澳元 qNL~m'  
Australian Options Market 澳大利亚期权市场 pjM|}i<'Q  
Australian Securities Commission 澳洲证券事务监察委员会 zSCPp6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -y<uAI g  
Australian Stock Exchange 澳大利亚证券交易所 4gENV{L  
Austrian Schilling [ATS] 奥地利先令 x0GZ2*vfsb  
authentication 认证；鉴证 bf(&N-
"A  
authority to purchase 委托购买证；委购书 DL_\lu
h  
authorization 认可；核准；授权；授权书 Ts6X:D4,  
authorization by direction 指示授权 V1;-5L75  
authorization by instruction 指令授权 2jC\yY |PN  
authorization by warrant 令状授权 WE]^w3n9  
authorization of unit trust 单位信托的认可 &N;6G`3  
authorized agent 指定代理人 k0?6.[ku  
authorized capital 法定资本 _"V0vV  
authorized clerk 出市员 SbivW5|61  
authorized dealer 认可交易商 YfKty0  
authorized financial institution 认可财务机构 V|7CYkB8  
authorized fund 认可基金 4/|=0TC;  
authorized fund house 获授权的基金公司；认可基金公司 UMaKvr-C&  
authorized institution 认可机构 KW<CU'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k>`X! "  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &pz8vWCk  
authorized insurer 获授权保险人；获认可承保人 yqwr0yDAl  
authorized investment 特准投资项目 v g]&T  
authorized person 获授权人 p6)UR~9Rs  
authorized representative 获授权代表 p<e~x/@m*  
authorized share capital 法定股本 A[bxxQSP\H  
automated quotation system 自动报价系统 %-CC_R|0$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dz 2d`=`3  
自动交易系统〔香港期货交易所有限公司〕 A>puk2s  
automatic adjustment mechanism 自动调整机制 ,V?,I9qf  
automatic adjustment system 自动调整系统 jU$PO\UTk  
Automatic Clearing House 自动票据交换所 a=dN.OB}F7  
automatic exchange rates accumulation system 自动化汇率累集系统 wBET.l'd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i|mA/ e3b  
automatic teller machine [ATM] 自动柜员机 nj$K4_  
autopay 自动转帐 d]]qy  
available assets 可用资产 OLwxGRYX  
available fiscal reserve 现存财政储备 %54![-@  
available profit 可用利润 qT4s*kqr  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4{KsCd)  
average 平均；平均数；海损 lOui{QU  
average basic salary 平均基本薪金 p'*UM%@SIY  
average consumer expenditure 平均消费开支；一般消费开支 9iE66N>z  
average cost 平均成本 :83"t-O8[  
average cost of land production 增辟土地平均成本 r "R\  
average daily turnover 平均每日成交额 D~:fn|/Brp  
average daily wage rate 平均每日工资率 s-B\8&^C  
average expenditure pattern 平均开支模式 X'm2uOEj  
average growth rate 平均增长率 x?IT#ty  
average net fixed assets 固定资产平均净值 *&D=]fG  
average of relatives 相对价格平均数 -E7\.K3  
average price 平均价格 25L{bcng  
average propensity to consume 平均消费倾向；一般消费倾向 lLhCk>a  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Tx(R3B+u7  
average rate 平均率 f7'%AuSQ(  
average revenue 平均收入；平均收益 guvQISQlY  
average stock 平均库存；平均存货 d}Om?kn  
average yearly rent 平均年租 iJBZnU:Mp  
avoidance of double taxation 避免双重课税 O]>`B
{  
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 e9d~Xi16KY  
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