一些有用的会计术语(也不知道发的地方对不对)A

A: w-: D  
A share Ａ股；甲类股份 %
F
S;>;i?  
abatement of tax 减税；减扣免税额 */U$sZQ)  
ABN AMRO Bank N.V. 荷兰银行 kPJ~X0Fr{t  
above-the-line expenditure 线上项目支出；经常预算支出 ?UK:sF|(O  
above-the-line receipt 线上项目收入；经常预算收入 +"=~o5k3Q  
ABSA Asia Limited 南非联合亚洲有限公司 >B~?dTm  
absolute change 绝对数值变更 s1=u{ET  
absolute expenditure 实际开支 '3%*U*I  
absolute guideline figure 绝对准则数字 7SHo%bA  
absolute interest 绝对权益 Gg+YfY_  
absolute order of discharge 绝对破产解除令 n\~yX<;X3  
absolute profit margin 绝对利润幅度 m|dF30~A  
absolute value 实值；绝对值 rk|a'&  
absolutely vested interest 绝对既得权益 C
jZ6NAHc  
absorbed cost 已吸收成本；已分摊成本 '#f?#(  
absorption 吸收；分摊；合并 ~~dfpW_"  
absorption rate 吸收率；摊配率；分摊率 JS2!)aqc  
ACB Finance Limited 亚洲商业财务有限公司 {G.{ad  
acceptable form of reciprocity 合理的互惠条件 6QptKXu7  
acceptable rate 适当利率；适当汇率 EG1x  
acceptance agreement 承兑协议 YPQCOG  
acceptance for honour 参加承兑 ~%GSsm\J  
acceptor 承兑人；接受人；受票人  *
D3  
acceptor for honour 参加承兑人 w{ m#Yt  
accident insurance 意外保险 4H9xO[iM  
Accident Insurance Association of Hong Kong 香港意外保险公会 Kz^hQd  
accident insurance scheme 意外保险计划 :wCC^Y]  
accident year basis 意外年度基准 _6I>+9#C  
accommodation 通融；贷款 SD

I,M  
accommodation bill 通融票据；空头票据 CU !.!cZ
{  
accommodation party 汇票代发人 0C7"3l  
account balance 帐户余额；帐户结余 +}]wLM}\UF  
account book 帐簿 @}{VM)Fc+  
account collected in advance 预收款项 I)uASfT$  
account current book 往来帐簿 Y;PDZbK3  
account of after-acquired property 事后取得的财产报告 5oa]dco  
account of defaulter 拖欠帐目 Sl~C0eO  
account payable 应付帐款 k`Y,KuBpM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k7[)g]u  
account receivable 应收帐款 / GZV_H%v  
account receivable report 应收帐款报表 :O#gJob-%s  
account statement 结单；帐单；会计财务报表 Q,TaJ]  
account title 帐户名称；会计科目 {r X5  
accountant's report 会计师报告 lMPbLF%_  
Accountant's Report Rules 会计师报告规则 rN'k4V"K  
accounting and auditing procedure 会计与审计程序；会计与核数程序 u"joCZ7`kG  
Accounting Arrangements 《会计安排》 h!;MBn`8  
accounting basis 会计基础 ceI [hM  
accounting by Official Receiver 破产管理署署长呈交的帐目 0Cv4/Ar(  
Accounting Circular 《会计通告》 4w2L?PDMi  
accounting class 会计类别 EkV!hqs
*  
accounting date 记帐日期；会计结算日期 l?N`V2SuR  
accounting for money 款项核算 o}W7.7^2  
Accounting Officer 会计主任 L/%xbm~  
accounting period 会计报告期；会计期 ;WPI+`-  
accounting policy 会计政策；会计方针 1 pYsjo~  
accounting practice 会计惯例 th;]Vo  
accounting principle 会计准则 F6h/0i  
accounting record 会计记录 -y<rM0"NE  
accounting report 会计报告 GY
TbeY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c{ZqQtfM  
Accounting Society of China 中国会计学会 :4b- sg#  
accounting statement 会计报表 m R"9&wq  
accounting system 会计制度；会计系统  2fbvU  
accounting transaction 会计事项；帐务交易 LDSbd,GF  
accounting treatment 会计处理 yl|R:/2V  
accounting year 会计年度 PK9Qm'W b  
accretion 增值；添加 0honHP  
accrual 应计项目；应累算数目 r]Z.`}Kkm  
accrual basis 应计制；权责发生制 [kQ"6wh8  
accrual basis accounting 应计制会计；权责发生制会计 y& Gw.N}<r  
accrue 应累算；应计 f61]`@Bk  
accrued benefit 应累算利益 l$qmn$Uc  
accrued charges 应计费用 HKT{IP+7(L  
accrued cumulative preference share dividend 应累算的累积优先股股息 <4SF~i  
accrued expenses 应累算费用 ~n)]dFy  
accrued interest payable 应付利息；应计未付利息 gS0,')w  
accrued interest receivable 应收利息；应计未收利息 W>UjUq);  
accrued right 累算权益 ">0 /8]l  
accruing profit 应累算的利润 jR}*bIzv  
accumulated fiscal reserve 累积财政储备 _qdWQFuM  
accumulated profit 累积利润；滚存溢利
(p'/p  
accumulated reserve 累积储备 0!)U *+j,  
accumulation of surplus income 累积收益盈余 -U&098}<K  
acquired assets 既得资产 qrOB_Nz  
acquisition 收购；购置；取得 c lq <$-  
acquisition cost 购置成本 8VK
b*  
acquisition expenses 购置费用 A89Y;_4y  
acquisition of 100% interest 收购全部股权 4{uJ||!  
acquisition of control 取得控制权 1"N/ZKF-x  
acquisition of fixed assets 购置固定资产 30:HRF(:  
acquisition of shell “买壳” 6!i( \Q*  
acquisition price 收购价 lb=2*dFJ1  
act of God 天灾 h6K!|-Gq.  
acting partner 执事合伙人 6B4hSqjh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 s$eK66H  
active partner 积极参与的合伙人 $v2S;UB v*  
active trading 交投活跃 m3x!*9h  
actual circulation 实际流通 ]M02>=1  
actual cost 实际成本 z0FR33-  
actual expenditure 实际开支；实际支出 L2do2_  
actual income 实际入息；实际收入；实际收益 %l0_PhAB  
actual market 现货市场 Z%(Df3~gmm  
actual price 现货价；实际价格 jTGS6{E  
actual profit 实际利润 BIwgl@t!>  
actual quotation 实盘；实际价位；实际报价 lU
>)
n  
actual year basis 按实际年度计算 ci#Zvhtkr  
actuals 实货 i&? 78+:  
actuarial investigation 精算调查 S8rW'}XJ=H  
actuarial principle 精算原则 89?3,k  
actuarial report 精算师报告 `XFX`1  
Actuarial Society of Hong Kong 香港精算学会 ~{kA) :  
actuarial valuation 精算师估值 Uj y6vgU;  
actuary 精算师 F=P+;%.  
ad referendum agreement 暂定协议；有待覆核的协定 Mr@<ZTw  
ad valorem duty 从价税；按值征税 Ej9/_0lt  
ad valorem duty system 从价税制 W\ZV0T;<]  
ad valorem fee 从价费 fwz5{>ON
]  
ad valorem tariff 从价关税 D"1vw<Ak  
additional allowance 额外免税额 Zi15wE  
additional amount for unexpired risk 未过期风险的额外款额 1D#T+t`[  
additional assessable profit 补加应评税利润 2\kC_o97  
additional assessment 补加评税 VhJyWH%(  
additional commitment 额外承担 @Wlwt+;fT  
additional commitment vote 额外承担拨款 i:NJ>b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1`7]C+Pv  
additional dependent parent allowance 供养父母额外免税额 Z &ua,:5  
additional provision 额外拨款 0DW'(#`  
additional stamp duty 附加印花税 l#<}|b  
additional tax 补加税罚款；补加税款 \ZmFH8=|f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^Hy)<P  
adjudged bankrupt 被裁定破产 ?kG#qt]Q5  
adjudicated bankrupt 裁定破产人 AOq9v~)z-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3:z4M9f  
adjudication of bankruptcy 裁定破产；宣告破产 ZKiL-^dob  
adjudication of insolvency 裁定无力偿还债务 N69eIdl  
adjusted actual 经调整的实数；调整后的实数 "m<eHz]D  
adjusted current assets 经调整的流动资产；调整后的流动资产 `t/@ L:  
adjusted figure 经调整的数字；调整后的数额 pEqr0Qwh  
adjusted liabilities 经调整的负债；调整后的负债 PAO[Og,-  
adjusted loss 经调整的亏损；调整后的亏损 !nqm ;96  
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 C_g"omw40  
adjusted profit 经调整的利润；调整后的利润 rA>A=,  
adjusted surplus 经调整的盈余额；调整后的盈余额 uH~ TugQ~  
adjusted value 经调整的价值；调整后的价值 +A.a~Stt  
adjustment 调整；修订；理算〔保险〕 @8x6#|D  
adjustment centre 调剂中心 %<bG%V(  
adjustment lag 调整过程的时间差距；调整时差 Q:Nwy(,I  
adjustment mechanism 调整机制 2!"\;/  
adjustment of loss 亏损调整 O_%PBgcJr  
adjustment process 调整过程；调整程序 J_((o  
adjustment range 调整幅度 qJAv=D  
administered exchange rate 受管制汇率 vb80J<4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d%[`=fs]|m  
administration expenses 行政费用 n+A'XBHk  
administration fee 手续费；行政费 /oixtO)  
administration in bankruptcy 破产管理 C$Hl`>?$  
administration order 遗产管理令 (qq$y #$  
administrator 管理人；遗产管理人 i32_ZBZ?y  
administrator of the estate 遗产管理人 wb}N-8x  
admission of debt 债项承认书 6vp8LNSW  
admission of proof 接纳债权证明 WP#_qqO  
advance 放贷款项；垫付款项；预支款项；预付款项 Wvzzjcr(j  
advance account 暂支帐目；预付款帐户 u3v6$CD?  
advance compensation 预付补偿金 `mHOgS>|  
advance from shareholder 股东垫款 Z ^9{Qq  
advance pending reimbursement 预支以待日后付还 AcfkY m~  
advanced economy 先进经济体系 X?k V1  
advancement 预付；预付财产 4q2=:"z4  
advances warrant 垫款令 M}KM]<  
advancing 贷出 <^X'f  
adverse balance 逆差 fuIv,lDA  
adverse exchange 逆汇 \Z7([Gh  
advertisement addressed to shareholders 在报章刊登的致股东通告 o\:f9JL  
advice for collection 托收通知书 7! A%6  
advice of drawing 提款通知书；汇票通知书 V?L$ys  
advice of payment 付款通知 b&V]|Z(  
Advisory Committee [Securities and Futures Commission] &j
~|3  
谘询委员会〔证券及期货事务监察委员会〕 :\w[xqH  
Advisory Committee on Diversification 经济多元化谘询委员会 #Ot*jb1  
affidavit 誓章；遗产申报誓章 R*TGn_J`  
affidavit of no receipt 述明无收款的誓章 uJ!s%s2g  
affiliate 联号；联营公司；附属公司 ^Hhw(@`qf  
affiliated company 附属公司；联号；联营公司 %JA&O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >[P7Zlwv4  
affordability 负担能力 ?U9d3] W  
African Development Bank [AfDB] 非洲开发银行 p9] 7g%  
after-acquired property 事后取得的财产 _=^hnv  
after-hours dealing 市后交易 22|
M{  
after-tax profit 税后盈利；税后利润；税后溢利 uW-- nXMs  
agency agreement 代理协议 LU IT=+  
agency expenses 代理机构的开支 (l!D=qy  
agency fee 代理费 E["t Ccg  
Agency Law 《代理法》 a):Run  
agent 代理人；承销人 MfpWow-#{  
agent of company 公司代理人 Jc#)T;#6  
agent's fee 代理人费；经纪费 V-U  ^O45  
aggregate 总计；总数；总体数字 %oL&~6l$  
aggregate amount 总款额；总额 SoGLsO+R  
aggregate assets and liabilities 总体资产与负债 f]6`GsE  
aggregate at constant price 按固定价格计算的总体数字 [W|7r n,q  
aggregate demand 总需求 7te!>gUW  
aggregate gross position 总持仓量 ~TK^aM   
aggregate limit 总限额 A=[f>8  
aggregate of salaries tax 合计薪俸税 96E7hp !:  
aggregate performance 总体表现；总体业绩 >@89k^#Vc  
aggregate supply 总体供应 8\V>6^3CD$  
aggregate surplus 总盈余 e]B<\i\T  
aggregate total 整体总额 LY cSMuJ  
aggregate value 总值；合计价值 64?$TT  
aggregated basis 合计基准 3!w>"h0(  
aggregated net chargeable income 合计应课税入息实额 @`+$d=rO`  
aggregation 合并计算；合计；总和 gsq[ 9  
aggregation of incomes of husband and wife 夫妇入息合并计算 <[f2ZS6  
aggregation of property 财产的总和 VGUDUM.8  
agio 差价；贴水 }b\q<sNE{  
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》 IS*
"_o<AR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JOne&{h]J"  
《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》 hA1hE?c`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vc{]c }  
《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》
f I-"8f0_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment F$yFR  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h
\cK  
agreement for a settlement 授产协议 0BP~0z  
agreement for assignment 转让协议 | xI_aYv*  
agreement for sale 售卖协议；买卖协议 }fMFQA)  
agreement for sale and purchase 买卖协议 j.v _  
agreement for the payment of interest 支付利息协议 O|
TwG:!  
agreement for the repayment of money 还款协议 ^F0jI5j).  
agreement of reinsurance 再保险协议 [)6E)E`_e  
Agricultural Bank of China 中国农业银行 @' :
um  
air passenger departure tax 飞机乘客离境税 ^^Q32XC
,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e6xjlaKb  
airport tax 机场税 ~zC fan/  
alcohol duty 酒精税 Gz5@1CF  
alienation 让与；让渡；转让 RIqxM  
alimony 生活费；赡养费 G6F['g);  
All Ordinaries Index [AOI] 所有普通股指数 C^:&3,  
all risks 全险；综合险 [>9"RzEl  
All Sales Record for Stock Market 《股票市场成交报告》 !4.^@^L|\  
Allied Capital Resources Limited 新联财务有限公司 "8dnFrE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (s*Uz3sq  
allocation letter 拨款信件 5)NfZN#&  
allocation of fund 分配款项；预留款项 y]r~v  
allocation of profit 利润分配；溢利分配 <).qe Z  
allocation warrant 拨款令 ^X'7>{7Io  
allotment 分配；配股 WWD@rnsVf  
allotment notice 股份配售通知；配股通知 moI<b\G@  
allotment of shares 股份分配 _7HJ'  
allowable 可获宽免；免税的 OiEaVPSI;  
allowable business loss 可扣除的营业亏损 `rJ ~*7-  
allowable expenses 可扣税的支出 J` --O(8Ml  
allowance 免税额；津贴；备抵；准备金 oOSyOD  
allowance for debts 债项的免税额 }'
v?Qq  
allowance for depreciation by wear and tear 耗损折旧免税额 F9J9pgVP  
allowance for funeral expenses 殡殓费的免税额 DJjDKVO5t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >mSl~.I2  
allowance for repairs and outgoings 修葺及支出方面的免税额 #@"rp]1xv  
allowance to debtor 给债务人的津贴 >ZsK5v  
alteration of capital 资本更改 neH"ks5  
alternate trustee 候补受托人 S2SQ;s-t_  
amalgamation 合并 Z'bMIdV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 oDI*\S>  
ambit of charges 征税范围；收费范围 9T
S=>  
amended valuation 经修订的估值 @<JQn^M  
American Commodities Exchange 美国商品交易所 4DM|OL`w  
American Express Bank Limited 美国运通银行 vrx3O  
American Stock Exchange 美国证券交易所 CnA)>4E*'  
amortization 摊销 emIbGkH  
amount due from banks 存放银行同业的款项 Pg C]@Q%  
amount due from banks abroad 存放海外银行同业的款项 G"sc;nT  
amount due from holding companies 控股公司欠款 m4LM10  
amount due from local banks 存放本港银行同业的款项 RA67w&  
amount due to banks 银行同业的存款 > o`RPWs  
amount due to banks abroad 海外银行同业的存款 @CUDD{1
o  
amount due to holding companies 控股公司存款 <"%h1{V  
amount due to local banks 本港银行同业的存款 %4K#<b"W  
amount due to outport banks 外埠银行同业的存款 d/QM   
amount for note issue 发行纸币的款额 iPYlTV  
amount of bond 担保契据的款额 wf$ JuHPt  
amount of consideration 代价款额 (W/UR9x)|d  
amount of contribution 供款数额 ,dMi+c`
ax  
amount of indebtedness 负债款额 L KR,CPz  
amount of principal of the loan 贷款本金额 ,R6$SrNcd  
amount of rates chargeable 应征差饷数额 ZWEzL$VWi  
amount of share capital 股本额 ) hB*Hjh  
amount of sums assured 承保款额 <L#r6y~H  
amount of variation 变动幅度 [6N39G$  
amount of vote 拨款数额 VO?NrKyeW  
amount payable 应付款额 :?W:'% (`[  
amount receivable 应收款额 8[IifF1M=&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .Dx
rc  
analysis 分析 ;KN@v5`p  
ancillary risk 附属风险 3_/d=ZI\  
annual account 周年帐目；周年帐目报表；年度决算；年结 E zUjt)wF  
annual accounting date 年结日期 8}@a?QS(&  
annual allowance 每年免税额；年积金；年度津贴；年津 <9ph c  
annual balance 年度余额 a8c]B/  
annual disposable income 每年可动用收入 Rx2|VD  
annual estimates 周年预算 PyE<`E  
annual fee 年费 #+nv,?@  
annual general meeting 周年大会 }epN<DL  
annual growth rate 年增率；每年增长率 r{&"]'/X  
annual long-term supplement 长期个案每年补助金 "// 8^e%Xo  
annual pensionable emolument 可供计算退休金的年薪 j`lK}  
annual report 年报 }1 ^.A84a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~;Kl/Z  
annual return 周年报表；周年申报表；每年报税表格 IW*.B6Hw8  
Annual Return Rules 《周年报表规则》 OPjh"Hv  
annual review of consumer prices 每年消费物价回顾 nJC}wh2d#  
annual roll-forward basis 逐年延展方式 b=EZtk6>  
annual salary 年薪 &T}e93]  
annual statement 年度报表；年度决算表 }$U6lh/Ep  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]h@:Y]  
annuitant 年金受益人 8=uljn/  
annuity 年金 Q)&Ztw<  
annuity contract 年金合约 h 42?^mV4?  
annuity on human life 人寿年金 ;Yj&7k1  
antecedent debt 先前的债项 <0}'#9>O  
ante-dated cheque 倒填日期支票 z0Hh8*  
anticipated expenditure 预期开支 0l*/_;wo  
anticipated net profit 预期纯利 MLX.MUS  
anticipated revenue 预期收入 K.Z{4x=0  
anti-inflation measure 反通货膨胀措施 VUy 1?n  
anti-inflationary stance 反通货膨胀立场 7]bqs"t  
apparent deficit 表面赤字 0T;WN$W|
 
apparent financial solvency 表面偿债能力 &Y$rVBgQ  
apparent partner 表面合伙人 H\vO0 <X  
application for personal assessment 个人入息课税申请书 5H2|:GzUc  
application of fund 资金应用
)G&OX  
application to release as liquidator and to destruct the books of accounts and documents Kfl+8UR5=  
申请免除清盘人职务及毁灭帐簿与文件 ^;bkU|(`6  
appointed actuary 委任精算师 ~qH@Kz\%  
appointed auditor 委任核数师；委任审计师 ^\%%9jY  
appointed trustee 委任的受托人 ^bGi_YC  
appointer 委任人 e#^by(1@}  
apportioned pro rata 按比例分摊 >sq9c/}X  
apportionment 分配；分摊 ;k]pq4E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?9A[;j|a0  
apportionment formula 分摊方程式 y5}|Y{5  
apportionment of estate duty 遗产税的分摊 HDOaN  
appraisal 估价；评估 In2D32"F  
appreciable growth 可观增长 ,zaveQ~l  
appreciable impact 显着影响 B%/Pn 2  
appreciable increase 可观增长 \Qn8"I83AV  
appreciation 增值；升值 P
2kZi=0  
appreciation against other currencies 相对其他货币升值 huIr*)r&p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lvlH5Fc  
appreciation tax 增值税 %iv'/B8  
appropriation 拨款；拨用；拨付 wd*Jq  
appropriation account 拨款帐目 E3qX$|.$/  
Appropriation Bill 拨款法案 ~MX@-Ff  
appropriation-in-aid system 补助拨款办法 ^y,ip=<5\3  
approved assets 核准资产 3ssio-X  
approved basket stock 认可一篮子证券 p"Y=  
approved budget 核准预算 H Vy^^$  
approved charitable donation 认可慈善捐款 0a5P@;"a  
approved charitable institution 认可慈善机构 MRc^lYj{  
approved currency 核准货币；认可货币 gUcE,L  
approved estimates 核准预算  CgWj9 [  
approved estimates of expenditure 核准开支预算 Oc>-jhx?  
approved overseas insurer 核准海外保险人 b;{C1aa>}  
approved overseas trust company 核准海外信托公司 )NK2uD  
approved pooled investment fund 核准汇集投资基金 RWE%?`  
approved provident fund scheme 认可公积金计划 K^ lVng  
approved provision 核准拨款 Gex^\gf  
approved redeemable share 核准可赎回股份 %oo&
M;  
approved regional stock 认可地区性证券 =zKp(_[D  
approved retirement scheme 认可退休金计划 x$E l7=.  
approved subordinated loan 核准附属贷款 U Lq%,ca  
arbitrage 套戥；套汇；套利 RfD$@q9  
arbitrageur 套戥者；套汇者 Y~6pJNR  
arbitrary amount 临时款项 gE&f}M-  
arrangement 措施；安排；协定 %j,Ny}a  
arrears 欠款 -#r_9HQ,w  
arrears of pay 欠付薪酬 1 /`>Eh  
arrears of revenue 逾期未收税款；逾期未收的帐项 Dcf`+?3  
articles of association 组织章程；组织细则；组织章程细则 [Zf<r1m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Jc+U$h4  
ascertainment of profit 确定利润 zV]0S o  
"Asia Clear" “亚洲结算系统” pP#?|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 tXx9N_/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 LuVj9+1 S  
Asian Development Fund [ADF] 亚洲发展基金 a5iMCmL
+  
Asian dollar bond 亚洲美元债券 SV~xNzo~  
Asian dollar market 亚洲美元市场 19EU[eb  
Asian dollar rate 亚洲美元利率 2-~oNJqX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 fjb2-K  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W[jxfZD9v  
asked price 沽盘；喊价；索价；卖方报价 2:a
b
e  
assessable income 应评税入息 R[(,wY_1  
assessable loss 应评税亏损 tv0xfAV  
assessable profit 应评税利润 ^$(|(N[;   
assessable value 应评税值 ,-Na'n  
assessed profit 估定利润 R8E<;^?j  
assessed value 经评估价值 v#6.VUAw  
assessment 评税；评定；估价；评税单 M3''xrpC  
assessment number 评税编号；估价编号 |lv4X}H  
assessment of additional tax 补加税评税 gOkO8P6P8  
assessment of performance 业绩评估；实绩评价 WXM_H0K  
Assessor 评税主任 #df43_u  
asset price bubbles 资产价格泡沫 \=@}(<4  
asset-backed securities 具资产保证的证券 5FMKJ7sC9  
assets accretion 资产增值 8|l Yf%n>j  
assets and liabilities 资产与负债 h\5 7t@A  
assets betterment statement 资产递增表；资产改进表 \@xnC$dd/  
assets lending 实物放款；有抵押贷款 (#:Si~3  
assets of the company passing on the death 死者去世时转移的公司资产 ;9~z_orNQZ  
assets pledged as security for liabilities 用作负债抵押的资产 }yw\+fc  
assets portfolio 资产投资组合 {*2A
%}S  
assets price 资产价格 U{x'@/Ld  
assets quality 资产质素 ^Iz.O  
assets realization 资产变现 }XUHP%  
assets refinancing arrangement 资产再集资安排 ?:ZH%R_`a  
assets securitization 资产证券化 ;(sb^O  
assets situated outside Hong Kong 在香港以外地方的资产 X
:Zqgf  
assets stripping 削减资产；拆卖资产 0MOAd!N  
assets value 资产值 L \$zr,=C  
assignee 承让人 |!|`Je3 K  
assignment 转让；转让书；转让契 0K!9MDT}*  
assignment of interest 权益转让 yP-Dj ,  
assignment of letters patent and trade mark 专利证书及商标转让 o^ 4+eE  
assignment of property 物业转让；物业转让书 OhTO*C8  
assignment right 转让权 s[g1ei9  
assignor 转让人 iPIA&)x}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c]9OP9F  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1vThb  
associate member 附属会员 &qr7yyY  
associated body corporate 相联法人团体 oH;Y}h  
associated company 相联公司；联属公司 (X8N?t
J  
associated corporation 相联法团 L]VK9qB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  }N[sydL  
公认会计师公会〔英国〕 )*uI/E  
Association of Futures Exchange Brokers 香港期货经纪协会 vH=I#Ajar  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G$Dg*<  
association of underwriters 承保人组织 +X< Z 43  
assumption of control 接管 RsbrD8*AD  
assurance 担保；保险；转易；转易书 vw3W:TL  
assurance of interest 权益的转易 2|cIu 'U  
at 19XX price 按一九ＸＸ年价格计算 >
[p+L='  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,"/_G  
at a premium 按溢价计算；按升水价格计算 ] =D+a&  
at call 通知付款；按通知 /; _"A)0  
at constant market price 按固定市价计算 !>+ 0/  
at constant price 按固定价格计算 e0qa~5  
at cost 按成本计算 :sn}D~  
at current market price 按当时市价计算；按现时市价计算 `SVR_  
at current price 按当时价格计算；按现时价格计算 Pk,^q8;  
at factor cost 按要素成本计算；按生产要素成本计算 FUH1Z+9  
at money-of-the-day price 按付款当日价格计算 ^b%AwzHH}  
at or better 按指定或较佳价位〔买卖指令〕 >!$4nxq2>  
at par 按面值计算；平价 UeRenp  
at sight 见票即付 s"'1|^od  
at the close 按收市盘 7yc:=^ )  
at the opening 按开市盘 $lv  g.u  
attestation 见证；见证条款 V}(%2W5X+  
at-the-money option 平价期权 *f[`Yv  
attorney 受权人；受托代表人 K@fxCj*}  
attornment 新拥有人承认书 i{,>2KVC|  
attributable profit 可归属利润 xW09k6   
attributable share value 可归属股份价值 h m"B kOA  
Auckland Stock Exchange 奥克兰证券交易所 G0^PnE0-  
auction 拍卖 f ZI
Swr  
auctioneer 拍卖商 _E~uuFMn*R  
audit 审计；核数 OS!47Z /q  
Audit Commission 审计署 ]/a?:24[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Wc)^@f[~<  
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〕 w"D"9G  
audit review 帐目审查 X:dj5v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y8P  
audited account 审计帐目；经审计的帐目 $yt|nO  
audited annual account 经审计的周年帐目 l0 1Lg6+S  
audited balance sheet 经审计的资产负债表 %jkd}D  
auditor 核数师；核数主任；审计师 | zAey\  
auditor's certificate 核数师证明书；审计师证明书 cB<
Zez  
auditor's report 核数师报告；审计师报告 gt ?&!S^  
Aussie bond 澳元债券 t512]eqhb(  
austerity budget 紧缩预算 )&w\9}B:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^!}lA9\gY  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ug9o/I@}C  
Australian Dollar [AUD] 澳元 {C3bCVQ]o  
Australian Options Market 澳大利亚期权市场 g` Wr3  
Australian Securities Commission 澳洲证券事务监察委员会 rg $71Ir  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {c$W-t):U|  
Australian Stock Exchange 澳大利亚证券交易所  $%jV%k  
Austrian Schilling [ATS] 奥地利先令 9/'j<v6M  
authentication 认证；鉴证 Mn=_lhWK  
authority to purchase 委托购买证；委购书 JRG7<s$  
authorization 认可；核准；授权；授权书 _[<I&^%  
authorization by direction 指示授权 }3+(A`9h f  
authorization by instruction 指令授权 I[R?j?$}>  
authorization by warrant 令状授权 E{FNsa  
authorization of unit trust 单位信托的认可 y_'8m9Qy)  
authorized agent 指定代理人 WgY3g1C  
authorized capital 法定资本 *BF1Sso  
authorized clerk 出市员 bkY7]'.bz&  
authorized dealer 认可交易商 -?GYW81Q  
authorized financial institution 认可财务机构 R%ddB D\?  
authorized fund 认可基金 i
#C?&  
authorized fund house 获授权的基金公司；认可基金公司 "\BLi C  
authorized institution 认可机构 wOOPuCw?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .Wr7?'D1M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !|}>Y  
authorized insurer 获授权保险人；获认可承保人 3Y=S^*ztd  
authorized investment 特准投资项目 FNZnz7  
authorized person 获授权人 "BTA"  
authorized representative 获授权代表 pIh@!C  
authorized share capital 法定股本 >si
<VCO  
automated quotation system 自动报价系统 +xWT)h/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9zX\ioT  
自动交易系统〔香港期货交易所有限公司〕 wi&m(f(~  
automatic adjustment mechanism 自动调整机制 ' rXkTm1{  
automatic adjustment system 自动调整系统 s(zG.7*3n  
Automatic Clearing House 自动票据交换所 za24-q  
automatic exchange rates accumulation system 自动化汇率累集系统 $H5Xa[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zJ#q*2A(Z  
automatic teller machine [ATM] 自动柜员机 /423!g0Q  
autopay 自动转帐 DTJ~.  
available assets 可用资产 $ccI(J`zux  
available fiscal reserve 现存财政储备 xOS4J+'s@  
available profit 可用利润 vuD tEz  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ($ae n  
average 平均；平均数；海损 s'i1!GNF B  
average basic salary 平均基本薪金 K}Aaflq  
average consumer expenditure 平均消费开支；一般消费开支 'a4xi0**I  
average cost 平均成本 $o-s?";  
average cost of land production 增辟土地平均成本 g6nB
u  
average daily turnover 平均每日成交额 R|Ykez!D  
average daily wage rate 平均每日工资率 $rf5\_G,96  
average expenditure pattern 平均开支模式 8pPAEf  
average growth rate 平均增长率 hv9s  
average net fixed assets 固定资产平均净值 )82x)c<e  
average of relatives 相对价格平均数 "bRck88V  
average price 平均价格  M)Y`u  
average propensity to consume 平均消费倾向；一般消费倾向 jH\@Oc;7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 y_\vXY'  
average rate 平均率 Rh~<#"G]  
average revenue 平均收入；平均收益 b[H& vp  
average stock 平均库存；平均存货 o^gqpQv  
average yearly rent 平均年租 wS8qua  
avoidance of double taxation 避免双重课税 KeY)%{  
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 ^[lg1uMW  
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