一些有用的会计术语(也不知道发的地方对不对)A

A: u\Q**m2XP  
A share Ａ股；甲类股份 i]WlMC6  
abatement of tax 减税；减扣免税额 ba:^zO^  
ABN AMRO Bank N.V. 荷兰银行 (j Q6~1  
above-the-line expenditure 线上项目支出；经常预算支出 wq`Kyhk  
above-the-line receipt 线上项目收入；经常预算收入 s|`)'  
ABSA Asia Limited 南非联合亚洲有限公司 h/~BUg'  
absolute change 绝对数值变更 d'nuk#r  
absolute expenditure 实际开支 ,'DrFlI  
absolute guideline figure 绝对准则数字 kF~e3A7C
 
absolute interest 绝对权益 :rc[j@|pH  
absolute order of discharge 绝对破产解除令 ~a,'
 
absolute profit margin 绝对利润幅度 ]*Ki7h|B  
absolute value 实值；绝对值 1MFpuPJk  
absolutely vested interest 绝对既得权益 Olh-(u:9+O  
absorbed cost 已吸收成本；已分摊成本 mK&9p{4#U  
absorption 吸收；分摊；合并 6HQwL\r79  
absorption rate 吸收率；摊配率；分摊率 i_^NbC   
ACB Finance Limited 亚洲商业财务有限公司 I`>%2mP[C  
acceptable form of reciprocity 合理的互惠条件 D??/=`|8  
acceptable rate 适当利率；适当汇率 RLX^'g+P  
acceptance agreement 承兑协议 ;XuEMq,Di  
acceptance for honour 参加承兑 #u(,#(P'#  
acceptor 承兑人；接受人；受票人 AdW7 vn  
acceptor for honour 参加承兑人 X.5LB!I)  
accident insurance 意外保险 |W];v@b\y  
Accident Insurance Association of Hong Kong 香港意外保险公会 eV}Tx;1|}  
accident insurance scheme 意外保险计划 LMj'?SuH  
accident year basis 意外年度基准 nECf2>Yp v  
accommodation 通融；贷款 N2Hb19/k  
accommodation bill 通融票据；空头票据 \`# 0,pLr  
accommodation party 汇票代发人 ofv
1G=P  
account balance 帐户余额；帐户结余 %+J*oFwQu  
account book 帐簿 S*@0%|Q4r  
account collected in advance 预收款项 .Sw'Bo!Ee  
account current book 往来帐簿 =xP{f<`
 
account of after-acquired property 事后取得的财产报告 .Q@'Ob`  
account of defaulter 拖欠帐目 zhL,BTH  
account payable 应付帐款 ?E@[~qq_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "$YLU}S9  
account receivable 应收帐款 &h[}5  
account receivable report 应收帐款报表 p[:%Ck"$7  
account statement 结单；帐单；会计财务报表 ZJM^P'r.1c  
account title 帐户名称；会计科目 BVeNK=7m%  
accountant's report 会计师报告 k;X1x65uP  
Accountant's Report Rules 会计师报告规则 kfECC&"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]`9K|v  
Accounting Arrangements 《会计安排》 DMW:%h{  
accounting basis 会计基础 (fb\A6  
accounting by Official Receiver 破产管理署署长呈交的帐目 Lw
k-  
Accounting Circular 《会计通告》 BBj"}~da  
accounting class 会计类别 C{^@.8:  
accounting date 记帐日期；会计结算日期 rJj~cPwL"  
accounting for money 款项核算 z5w|+9U  
Accounting Officer 会计主任 POs~xaZ`
H  
accounting period 会计报告期；会计期 %W@IB8]Vr  
accounting policy 会计政策；会计方针 nmrk-#._@9  
accounting practice 会计惯例 S3wH M  
accounting principle 会计准则 9hpM*wt  
accounting record 会计记录 YJsi5  
accounting report 会计报告 T+!kRigN~P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?!-im*~w  
Accounting Society of China 中国会计学会 wB"Gw` D  
accounting statement 会计报表 $4,6&dw
g  
accounting system 会计制度；会计系统  #0H[RU?  
accounting transaction 会计事项；帐务交易 >Sah\u`  
accounting treatment 会计处理 63$m& ]x  
accounting year 会计年度 essW,2,rjC  
accretion 增值；添加 ~cwwB{  
accrual 应计项目；应累算数目 G"wQ(6J@  
accrual basis 应计制；权责发生制 O,#[m:Ejb  
accrual basis accounting 应计制会计；权责发生制会计 _"`h~jB  
accrue 应累算；应计 f d5~'2  
accrued benefit 应累算利益 X|G+N(`|(  
accrued charges 应计费用 _gh7_P^H=d  
accrued cumulative preference share dividend 应累算的累积优先股股息 5,Zn$zosJC  
accrued expenses 应累算费用 s50ln&2  
accrued interest payable 应付利息；应计未付利息 }C}_ I:=C  
accrued interest receivable 应收利息；应计未收利息 UlytxWkUX  
accrued right 累算权益 >^N:A  
accruing profit 应累算的利润 `$-  Ib^  
accumulated fiscal reserve 累积财政储备 )FPbE^s(  
accumulated profit 累积利润；滚存溢利 m,O!Mt  
accumulated reserve 累积储备 s~G{-)*  
accumulation of surplus income 累积收益盈余 OK(d&   
acquired assets 既得资产 4y.[tk5  
acquisition 收购；购置；取得 _Oq\YQb v  
acquisition cost 购置成本 miqCUbcU  
acquisition expenses 购置费用 xM\ApN~W  
acquisition of 100% interest 收购全部股权 p
60D{UzU  
acquisition of control 取得控制权 Eq{TZV  
acquisition of fixed assets 购置固定资产
Pq%cuT%  
acquisition of shell “买壳” pT tX[CE  
acquisition price 收购价 XvY-C  
act of God 天灾 c-d}E!C:  
acting partner 执事合伙人 ;wrgpP3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Jmx}r,j  
active partner 积极参与的合伙人 37Y]sJrs$  
active trading 交投活跃 |e>-v  
actual circulation 实际流通 pM3BBF%  
actual cost 实际成本 6Tnzg`0I  
actual expenditure 实际开支；实际支出 ]9Hy "#Fz  
actual income 实际入息；实际收入；实际收益 Ea?.HRxl  
actual market 现货市场 F)Lbr>H?I  
actual price 现货价；实际价格 sd%~pY}  
actual profit 实际利润 7/L7L5h<  
actual quotation 实盘；实际价位；实际报价 *_wBV M=2  
actual year basis 按实际年度计算 Y2n*T KXI,  
actuals 实货 M='Kjc>e  
actuarial investigation 精算调查 `m^OnH  
actuarial principle 精算原则 qZe"'"3M  
actuarial report 精算师报告 *2F}e4v  
Actuarial Society of Hong Kong 香港精算学会 zdE^v{}|  
actuarial valuation 精算师估值 g_U6
9 z  
actuary 精算师 X Rn=;gK%J  
ad referendum agreement 暂定协议；有待覆核的协定 6Y^o8R  
ad valorem duty 从价税；按值征税 UEUTu}4y  
ad valorem duty system 从价税制 eHR<(8c'f  
ad valorem fee 从价费 pJ[Q.QxU  
ad valorem tariff 从价关税 iXFaQ  
additional allowance 额外免税额 9K!='u`  
additional amount for unexpired risk 未过期风险的额外款额 .2xkf@OP  
additional assessable profit 补加应评税利润 -yeT$P&|  
additional assessment 补加评税 ZI7<E  
additional commitment 额外承担 )RFeF!("  
additional commitment vote 额外承担拨款 c^y 1s*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _rd{cvdR  
additional dependent parent allowance 供养父母额外免税额 -}@9lhS,  
additional provision 额外拨款 {W]jVh p  
additional stamp duty 附加印花税 xFZq6si?  
additional tax 补加税罚款；补加税款 s?Kn,6Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }T,uw8?f!  
adjudged bankrupt 被裁定破产 >YLm]7v}  
adjudicated bankrupt 裁定破产人 v
&n&i?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g%trGW3{-  
adjudication of bankruptcy 裁定破产；宣告破产 @#apOoVW>  
adjudication of insolvency 裁定无力偿还债务 Sls> OIc  
adjusted actual 经调整的实数；调整后的实数 /Ny&;Y  
adjusted current assets 经调整的流动资产；调整后的流动资产 5oS\uX|  
adjusted figure 经调整的数字；调整后的数额 o6 /?WR9  
adjusted liabilities 经调整的负债；调整后的负债 Cmj)CJ-  
adjusted loss 经调整的亏损；调整后的亏损 @d\F; o<  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 "|if<
hx+  
adjusted profit 经调整的利润；调整后的利润 3nO|A:
t  
adjusted surplus 经调整的盈余额；调整后的盈余额 n>WS@b/o  
adjusted value 经调整的价值；调整后的价值 tF|bxXsZ  
adjustment 调整；修订；理算〔保险〕 h.*|4;  
adjustment centre 调剂中心 (agdgy:#  
adjustment lag 调整过程的时间差距；调整时差 .FUEF)  
adjustment mechanism 调整机制 ;/@R{G{+~;  
adjustment of loss 亏损调整 2olim1  
adjustment process 调整过程；调整程序 9[`6f8S_$  
adjustment range 调整幅度 I1gu<a  
administered exchange rate 受管制汇率 }wVrmDh \  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !T*izMX}  
administration expenses 行政费用 9=|5-?^  
administration fee 手续费；行政费
Y~Rwsx  
administration in bankruptcy 破产管理 =>G A_  
administration order 遗产管理令 |{ kB`  
administrator 管理人；遗产管理人 q`P:PRgM  
administrator of the estate 遗产管理人 `
f'P  
admission of debt 债项承认书 S4w/ kml3  
admission of proof 接纳债权证明 VZ8L9h<{"  
advance 放贷款项；垫付款项；预支款项；预付款项 ,P}c92;  
advance account 暂支帐目；预付款帐户 t(Uoi~#[  
advance compensation 预付补偿金 #XsqTK_nk  
advance from shareholder 股东垫款 'g#GUSXfj  
advance pending reimbursement 预支以待日后付还 _D~a4tgS  
advanced economy 先进经济体系 k{~5pxd-t  
advancement 预付；预付财产 z2V!u\It  
advances warrant 垫款令 D)5wGp  
advancing 贷出 VI?[8@*Z  
adverse balance 逆差 -Q; w4@  
adverse exchange 逆汇 {-xnBx  
advertisement addressed to shareholders 在报章刊登的致股东通告 U^xFqJY6  
advice for collection 托收通知书 L$g;^@j  
advice of drawing 提款通知书；汇票通知书 pfT7  
advice of payment 付款通知 (I$hw"%&  
Advisory Committee [Securities and Futures Commission] :O7J9K|  
谘询委员会〔证券及期货事务监察委员会〕 6XP>p$-  
Advisory Committee on Diversification 经济多元化谘询委员会 tVOx  
affidavit 誓章；遗产申报誓章 nMhc3t  
affidavit of no receipt 述明无收款的誓章 .NKN2  
affiliate 联号；联营公司；附属公司 4:.M*Dz  
affiliated company 附属公司；联号；联营公司 !>Xx</iD1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L|<Mtw  
affordability 负担能力 {'1,JwSmb  
African Development Bank [AfDB] 非洲开发银行 5GKz@as8  
after-acquired property 事后取得的财产 9g7T~|P  
after-hours dealing 市后交易 9c
LKb  
after-tax profit 税后盈利；税后利润；税后溢利 M0|z^2  
agency agreement 代理协议 6R25Xfm_|  
agency expenses 代理机构的开支 'Gk|&^  
agency fee 代理费 W;=ZQ5Lw  
Agency Law 《代理法》 \21!NPXH2  
agent 代理人；承销人 "k.<"p
f  
agent of company 公司代理人 jzQgDed ]  
agent's fee 代理人费；经纪费 1n^xVk-G  
aggregate 总计；总数；总体数字 E~B LY{3:  
aggregate amount 总款额；总额 KnuqU2< {  
aggregate assets and liabilities 总体资产与负债 SC#  
aggregate at constant price 按固定价格计算的总体数字  KLX>QR@  
aggregate demand 总需求 }5K\l  
aggregate gross position 总持仓量 iY="M_kQ_  
aggregate limit 总限额 [lf[J&}X  
aggregate of salaries tax 合计薪俸税 m\(a{x  
aggregate performance 总体表现；总体业绩 w"~T5%p  
aggregate supply 总体供应 zIu1oF4[  
aggregate surplus 总盈余 H_{Yr+p  
aggregate total 整体总额 ,D8Tca\v  
aggregate value 总值；合计价值 FX{Sb"  
aggregated basis 合计基准 /O9z-!Jz  
aggregated net chargeable income 合计应课税入息实额 aa|xZ  
aggregation 合并计算；合计；总和 %EuSP0  
aggregation of incomes of husband and wife 夫妇入息合并计算 `!i>fo~  
aggregation of property 财产的总和 <*L8kNykK  
agio 差价；贴水 K$4Ky&89  
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》 =_5-z|<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [Mx+t3M  
《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》 p|zW
2L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x`4">:IA  
《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》 [8ih-k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o.,hCg)X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8O]$)E  
agreement for a settlement 授产协议 ?n}L+|  
agreement for assignment 转让协议 c5JxKU_  
agreement for sale 售卖协议；买卖协议 >B==*,|  
agreement for sale and purchase 买卖协议 dwRJ0D]&  
agreement for the payment of interest 支付利息协议 ;*8$BuD  
agreement for the repayment of money 还款协议 i]P]o)  
agreement of reinsurance 再保险协议 Yv>% 5`  
Agricultural Bank of China 中国农业银行 =dPrG=A  
air passenger departure tax 飞机乘客离境税 +S$x}b'5q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nkxVc  
airport tax 机场税 zJPzI{-w|  
alcohol duty 酒精税 \QVL%,.%M  
alienation 让与；让渡；转让 T!8,R{V]4  
alimony 生活费；赡养费 *cf#:5Nl  
All Ordinaries Index [AOI] 所有普通股指数 z;T?2~g!  
all risks 全险；综合险 Gd!y,n&s  
All Sales Record for Stock Market 《股票市场成交报告》 @>:r'Fmu-  
Allied Capital Resources Limited 新联财务有限公司 -{HA+YL H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4oJ0,u  
allocation letter 拨款信件 tlj^0  
allocation of fund 分配款项；预留款项 ,a}+Jj{  
allocation of profit 利润分配；溢利分配 % _N-:.S  
allocation warrant 拨款令 JMXCyDy;  
allotment 分配；配股 WawOap  
allotment notice 股份配售通知；配股通知 ~x2azY2DP  
allotment of shares 股份分配 YM-,L-HMA  
allowable 可获宽免；免税的 -Wf 2m6t  
allowable business loss 可扣除的营业亏损 aPRF  
allowable expenses 可扣税的支出 d+8Sypv^4*  
allowance 免税额；津贴；备抵；准备金 zhS\|tI  
allowance for debts 债项的免税额 o]@?QAu  
allowance for depreciation by wear and tear 耗损折旧免税额 LqNsQu";  
allowance for funeral expenses 殡殓费的免税额 |(]XZ!{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5~v({R.  
allowance for repairs and outgoings 修葺及支出方面的免税额 l2i[wc"9  
allowance to debtor 给债务人的津贴 Z<`QDBN"4  
alteration of capital 资本更改 3qP!
 (*  
alternate trustee 候补受托人 nBR4j?':i  
amalgamation 合并 y\S}U{*Z'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YH@^6Be9  
ambit of charges 征税范围；收费范围 H
8X{!/,^  
amended valuation 经修订的估值 WOh?/F[@u  
American Commodities Exchange 美国商品交易所 J%{>I  
American Express Bank Limited 美国运通银行 Y-v6xUc{F  
American Stock Exchange 美国证券交易所 (m13 ong  
amortization 摊销 ^)TZHc2a[  
amount due from banks 存放银行同业的款项 DKR2b`J  
amount due from banks abroad 存放海外银行同业的款项 Yf1?3(0O  
amount due from holding companies 控股公司欠款 >o.4sN@  
amount due from local banks 存放本港银行同业的款项 T< D&%)  
amount due to banks 银行同业的存款 ta%yQd
7  
amount due to banks abroad 海外银行同业的存款 u{J$]%C   
amount due to holding companies 控股公司存款 F8nR.|  
amount due to local banks 本港银行同业的存款 W2'u]1bs  
amount due to outport banks 外埠银行同业的存款 &=~Jw5WK  
amount for note issue 发行纸币的款额  t
mKHT  
amount of bond 担保契据的款额 #mFIZMTRd  
amount of consideration 代价款额 J
.$N<.  
amount of contribution 供款数额 r[K%8Y8`  
amount of indebtedness 负债款额 W|4:3c4  
amount of principal of the loan 贷款本金额 R10R,*6>  
amount of rates chargeable 应征差饷数额 ;O+= 6>W  
amount of share capital 股本额 nH_M#  
amount of sums assured 承保款额 qf;x~1efC4  
amount of variation 变动幅度 Dr)B0]KG  
amount of vote 拨款数额 ',P$m&
z  
amount payable 应付款额 h:xvnyaI  
amount receivable 应收款额 <v%
Q|r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0-6rIdDTM  
analysis 分析 :pq+SifP  
ancillary risk 附属风险 Fsz;T;  
annual account 周年帐目；周年帐目报表；年度决算；年结 6o
6I]QL  
annual accounting date 年结日期 n86LU Sj5  
annual allowance 每年免税额；年积金；年度津贴；年津 ~7ZWtg;B  
annual balance 年度余额 x.8fxogz  
annual disposable income 每年可动用收入 ew?4;  
annual estimates 周年预算 L xP%o  
annual fee 年费 Y'*oW+K  
annual general meeting 周年大会 7_HFQT1.N  
annual growth rate 年增率；每年增长率 ^VOFkUp)  
annual long-term supplement 长期个案每年补助金 evjj~xkt
e  
annual pensionable emolument 可供计算退休金的年薪 id+ ~ V  
annual report 年报 ?k@^U9?R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ir#]p9:x  
annual return 周年报表；周年申报表；每年报税表格 F$M^}vsjGx  
Annual Return Rules 《周年报表规则》 pLSh +*F  
annual review of consumer prices 每年消费物价回顾 FJCs$0  
annual roll-forward basis 逐年延展方式 |h%=a8  
annual salary 年薪 H\R
ejGR  
annual statement 年度报表；年度决算表 Ym%XCl  
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 g-?@a  
annuitant 年金受益人 Ogv9_X8  
annuity 年金 >e>%AMzo[  
annuity contract 年金合约 m~04I~8vk  
annuity on human life 人寿年金 ia@ |+r  
antecedent debt 先前的债项 Z-:T')#Cf  
ante-dated cheque 倒填日期支票 @CMEmgk~  
anticipated expenditure 预期开支 Q<0X80w>  
anticipated net profit 预期纯利 > 9.%hSy  
anticipated revenue 预期收入 V_zU?}lZ^  
anti-inflation measure 反通货膨胀措施 S#kYPe  
anti-inflationary stance 反通货膨胀立场 s@zO`uBc  
apparent deficit 表面赤字 (1 (~r"4I  
apparent financial solvency 表面偿债能力 Uo?4o*}  
apparent partner 表面合伙人 qF\w#nG  
application for personal assessment 个人入息课税申请书 /z!Tgs4  
application of fund 资金应用 bb
M^J  
application to release as liquidator and to destruct the books of accounts and documents dIW@L  
申请免除清盘人职务及毁灭帐簿与文件 Qp7h|<  
appointed actuary 委任精算师 1J([*)  
appointed auditor 委任核数师；委任审计师 LI*=T   
appointed trustee 委任的受托人 \#4mPk_"  
appointer 委任人 fqjBor}  
apportioned pro rata 按比例分摊 F42<9)I  
apportionment 分配；分摊 CFC15/yU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z
zK<>@c  
apportionment formula 分摊方程式 90#* el  
apportionment of estate duty 遗产税的分摊 ,?P<=M  
appraisal 估价；评估 G9|2 KUG  
appreciable growth 可观增长 /yHjds  
appreciable impact 显着影响 pT{is.RM  
appreciable increase 可观增长 :{+~i.*  
appreciation 增值；升值 ^hXm=r4ozR  
appreciation against other currencies 相对其他货币升值 KRz~3yH{c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }yVx"e)  
appreciation tax 增值税 :_}xN!9LA  
appropriation 拨款；拨用；拨付 4C/G &w&  
appropriation account 拨款帐目 da<>a  
Appropriation Bill 拨款法案 T*:w1*:  
appropriation-in-aid system 补助拨款办法 9 ,:#Q<UM  
approved assets 核准资产 k@ <dru  
approved basket stock 认可一篮子证券 -L+kt_>  
approved budget 核准预算 ,OWk[
0/  
approved charitable donation 认可慈善捐款 UB/"&I uo  
approved charitable institution 认可慈善机构 -0UR%R7q  
approved currency 核准货币；认可货币 .fbY2b([  
approved estimates 核准预算 :s6aFiz  
approved estimates of expenditure 核准开支预算 A 0v=7 ]  
approved overseas insurer 核准海外保险人  9u^M{6  
approved overseas trust company 核准海外信托公司 ![;={d0  
approved pooled investment fund 核准汇集投资基金 M6mgJonN|  
approved provident fund scheme 认可公积金计划 f"RC(("6W  
approved provision 核准拨款 yX4Vv{g  
approved redeemable share 核准可赎回股份 /5)*epF+  
approved regional stock 认可地区性证券 ugNt7
P,^  
approved retirement scheme 认可退休金计划 !m^;wkrY  
approved subordinated loan 核准附属贷款 ]!ox2m_U  
arbitrage 套戥；套汇；套利 VwpC UW  
arbitrageur 套戥者；套汇者 rRg,{:;A  
arbitrary amount 临时款项 u$yXuFj/  
arrangement 措施；安排；协定 Vbt!, 2_)  
arrears 欠款
f";pfu_FZ  
arrears of pay 欠付薪酬 6#7hMQ0&;O  
arrears of revenue 逾期未收税款；逾期未收的帐项 H1f='k]SZ  
articles of association 组织章程；组织细则；组织章程细则 ,VS(4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )7 q"l3e"u  
ascertainment of profit 确定利润 bn)1G$0|  
"Asia Clear" “亚洲结算系统” k:I,$"y4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 OHi.5 (  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +}O -WX?  
Asian Development Fund [ADF] 亚洲发展基金 #B<EMGH  
Asian dollar bond 亚洲美元债券 }[Z'Sg]s  
Asian dollar market 亚洲美元市场 {;DAKWm@T  
Asian dollar rate 亚洲美元利率 gu3i
aM$W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9v_s_QkL2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ||JUP}eP  
asked price 沽盘；喊价；索价；卖方报价 4^uSW&`;/  
assessable income 应评税入息 E{EO9EI  
assessable loss 应评税亏损 KJRAW]?{  
assessable profit 应评税利润 & ?xR  
assessable value 应评税值 Gsv<Rjj:  
assessed profit 估定利润 lhHH|~t0  
assessed value 经评估价值 kL%ot<rt)w  
assessment 评税；评定；估价；评税单 0CX,"d_T,  
assessment number 评税编号；估价编号 ]o8]b7-  
assessment of additional tax 补加税评税 &y5"0mA  
assessment of performance 业绩评估；实绩评价 ?OLd }8y  
Assessor 评税主任 W?5')  
asset price bubbles 资产价格泡沫 5afD;0D5TI  
asset-backed securities 具资产保证的证券 R|n  
assets accretion 资产增值 
(/uAn2  
assets and liabilities 资产与负债 GuO}CQs^W  
assets betterment statement 资产递增表；资产改进表 kzKej"a;  
assets lending 实物放款；有抵押贷款
Ec!!9dgRQ  
assets of the company passing on the death 死者去世时转移的公司资产 S7)qq  
assets pledged as security for liabilities 用作负债抵押的资产 U3X5tED  
assets portfolio 资产投资组合 EW|$qLg  
assets price 资产价格 B~w$j/sWU  
assets quality 资产质素 ,U3  
assets realization 资产变现 is4}s,]$6  
assets refinancing arrangement 资产再集资安排 I)rO|  
assets securitization 资产证券化 ;.V/ngaj  
assets situated outside Hong Kong 在香港以外地方的资产 !\X9$4po@  
assets stripping 削减资产；拆卖资产 x=t
(#R m  
assets value 资产值 qtExd~E  
assignee 承让人 C< 9x\JY%  
assignment 转让；转让书；转让契 2 ^m}5:0  
assignment of interest 权益转让 B W<Dmn  
assignment of letters patent and trade mark 专利证书及商标转让 Z#Mm4(KNh  
assignment of property 物业转让；物业转让书 se\fbe^0  
assignment right 转让权 m,lZy#02s3  
assignor 转让人 ^1najUpQ_n  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #73pryXV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {1)A"lQu  
associate member 附属会员 w}gmVJ#p  
associated body corporate 相联法人团体 =0pt-FQ  
associated company 相联公司；联属公司 h+}BtKA  
associated corporation 相联法团 f`n4'dG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Z^_qXerjP  
公认会计师公会〔英国〕 iM@$uD$_Q2  
Association of Futures Exchange Brokers 香港期货经纪协会 q#tUDxf(|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5p (zhfuG  
association of underwriters 承保人组织 '
{"Rjv7  
assumption of control 接管 C`hdj/!A  
assurance 担保；保险；转易；转易书 UDHWl_%L  
assurance of interest 权益的转易 Ipk;Nq  
at 19XX price 按一九ＸＸ年价格计算 S MWXP  
at a discount 按赔价计算；按贴水价格计算；打折扣 KLyRb0V  
at a premium 按溢价计算；按升水价格计算 5MVa;m  
at call 通知付款；按通知 CIx(SeEF  
at constant market price 按固定市价计算 {Rkd;`Q`!  
at constant price 按固定价格计算 lS4rpbU_  
at cost 按成本计算 ?H=q!i  
at current market price 按当时市价计算；按现时市价计算 L}`/v]E"eU  
at current price 按当时价格计算；按现时价格计算 Am<5J,<uy  
at factor cost 按要素成本计算；按生产要素成本计算 xU.1GI%UPu  
at money-of-the-day price 按付款当日价格计算 fzIs^(:fl  
at or better 按指定或较佳价位〔买卖指令〕 ; ~pgF_  
at par 按面值计算；平价 r[S(VPo[()  
at sight 见票即付 G:<f(Gy  
at the close 按收市盘 +/ZIs|B4,z  
at the opening 按开市盘 i>YS%&O?  
attestation 见证；见证条款 F_Y]>,U  
at-the-money option 平价期权 /'s
v7hg+  
attorney 受权人；受托代表人 w\)K0RN  
attornment 新拥有人承认书 3YHEH\60^  
attributable profit 可归属利润 h3o'T=`Sm  
attributable share value 可归属股份价值 suY47DCX)  
Auckland Stock Exchange 奥克兰证券交易所 zMsup4cl  
auction 拍卖 T Rv  
auctioneer 拍卖商 =SJ#6uFS  
audit 审计；核数 0$*7lQ<a#M  
Audit Commission 审计署 8K,X3a9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] h p]J>i.  
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〕 >Zb!?ntN`t  
audit review 帐目审查 aV\i3\da  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Vu3DP+u|i  
audited account 审计帐目；经审计的帐目 5(+9a   
audited annual account 经审计的周年帐目 Xs~'M/> O  
audited balance sheet 经审计的资产负债表 GbSCk}>  
auditor 核数师；核数主任；审计师 P8eCaZg?(3  
auditor's certificate 核数师证明书；审计师证明书 C[L 5H  
auditor's report 核数师报告；审计师报告 gXxi; g  
Aussie bond 澳元债券 <Ht"t]u*Bn  
austerity budget 紧缩预算 ?9`j1[0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1Gsh%0r3  
Australia All Ordinaries Index 澳洲所有普通股票指数 2_q/
<8t  
Australian Dollar [AUD] 澳元 %e~xO x  
Australian Options Market 澳大利亚期权市场 {<42PJtPY  
Australian Securities Commission 澳洲证券事务监察委员会 d4| )=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /j~~S'sw  
Australian Stock Exchange 澳大利亚证券交易所 AY /9Io
-  
Austrian Schilling [ATS] 奥地利先令 .KrLvic  
authentication 认证；鉴证 danPy2  
authority to purchase 委托购买证；委购书 rtj/&>  
authorization 认可；核准；授权；授权书 39v Bsc  
authorization by direction 指示授权 Q
P(0  
authorization by instruction 指令授权 5T x4u%g  
authorization by warrant 令状授权 ]l,D,d81  
authorization of unit trust 单位信托的认可 6u, g  
authorized agent 指定代理人 |p:4s"NT  
authorized capital 法定资本 ,Y:oTo=~  
authorized clerk 出市员 riIubX#  
authorized dealer 认可交易商 i!a!qE.1  
authorized financial institution 认可财务机构 t]h_w7!U  
authorized fund 认可基金 2R\K!e  
authorized fund house 获授权的基金公司；认可基金公司 5i[O\@]5  
authorized institution 认可机构 /HdXJL9B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1dN/H)]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V'kB
F2}   
authorized insurer 获授权保险人；获认可承保人 dla_uXtM6  
authorized investment 特准投资项目 1CC0]pyHX  
authorized person 获授权人 ?(9*@  
authorized representative 获授权代表 =t,oj6P~  
authorized share capital 法定股本 2j-l<!s  
automated quotation system 自动报价系统 _}
F&^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] y!b"
Cj  
自动交易系统〔香港期货交易所有限公司〕 f)Qln[/  
automatic adjustment mechanism 自动调整机制 \@@G\\)er  
automatic adjustment system 自动调整系统 "yu{b]AU  
Automatic Clearing House 自动票据交换所 A[l )>:  
automatic exchange rates accumulation system 自动化汇率累集系统
"9;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2+&;jgBP  
automatic teller machine [ATM] 自动柜员机 x{pj`'J)  
autopay 自动转帐 Ichg,d-M-K  
available assets 可用资产 Zz0er|9]Q  
available fiscal reserve 现存财政储备  zK6w0  
available profit 可用利润 q /JC\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9C7Npf?~M  
average 平均；平均数；海损 Ae2N"%Ej  
average basic salary 平均基本薪金 iHv+I~/
 
average consumer expenditure 平均消费开支；一般消费开支 EID-ROMO  
average cost 平均成本 y3efie {J  
average cost of land production 增辟土地平均成本 OLx;j+p  
average daily turnover 平均每日成交额 }ILBX4c  
average daily wage rate 平均每日工资率 2hHRitt36  
average expenditure pattern 平均开支模式 I bD u+~)  
average growth rate 平均增长率 tR!C8:u  
average net fixed assets 固定资产平均净值 |>ztx}\  
average of relatives 相对价格平均数 )<QX2~m<  
average price 平均价格 ~>@~U]  
average propensity to consume 平均消费倾向；一般消费倾向 -8)Hulo/{U  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ef
'kG"1  
average rate 平均率 /`M#  
average revenue 平均收入；平均收益 e#oK% {A  
average stock 平均库存；平均存货 ]WMzWt:L  
average yearly rent 平均年租 "mn?*  
avoidance of double taxation 避免双重课税 Z66Xj-o  
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 u0W6u} 4;  
Ar)EbGId  
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