一些有用的会计术语(也不知道发的地方对不对)A

A: whRc YnJ  
A share Ａ股；甲类股份 L5PN]<~T  
abatement of tax 减税；减扣免税额 6
g7 X1C  
ABN AMRO Bank N.V. 荷兰银行 9 ?h)U|J?G  
above-the-line expenditure 线上项目支出；经常预算支出 =Y /  
above-the-line receipt 线上项目收入；经常预算收入 ;m7$U  
ABSA Asia Limited 南非联合亚洲有限公司 k>2 xm  
absolute change 绝对数值变更 w^P4_Yr  
absolute expenditure 实际开支 0M:.Jhp  
absolute guideline figure 绝对准则数字 jh}[7M  
absolute interest 绝对权益 8[xb+_  
absolute order of discharge 绝对破产解除令 8m-ryr)  
absolute profit margin 绝对利润幅度 m"jqHGFV  
absolute value 实值；绝对值 I~#'76L[  
absolutely vested interest 绝对既得权益 ~6{;3"^<  
absorbed cost 已吸收成本；已分摊成本 : h-N  
absorption 吸收；分摊；合并 :)%Vahu  
absorption rate 吸收率；摊配率；分摊率 1Te:&d  
ACB Finance Limited 亚洲商业财务有限公司 Xgop1  
acceptable form of reciprocity 合理的互惠条件 Xc`'i@FX  
acceptable rate 适当利率；适当汇率 X}g!
Lp  
acceptance agreement 承兑协议 a i}8+L8-  
acceptance for honour 参加承兑 0*,r  
acceptor 承兑人；接受人；受票人 z<s]Z  
acceptor for honour 参加承兑人 pbju;h)O!|  
accident insurance 意外保险 y{5ZC~Z<!  
Accident Insurance Association of Hong Kong 香港意外保险公会 orEwP/L:  
accident insurance scheme 意外保险计划 ?hsOhUs(5  
accident year basis 意外年度基准 =>/aM7]  
accommodation 通融；贷款 v#=-  
accommodation bill 通融票据；空头票据 [4sbOl5yZ  
accommodation party 汇票代发人 R.+QK6B&  
account balance 帐户余额；帐户结余 lvk(q\-f  
account book 帐簿  +loD{  
account collected in advance 预收款项 IO|">a6  
account current book 往来帐簿 4,TS1H  
account of after-acquired property 事后取得的财产报告 KxK$Y.y]  
account of defaulter 拖欠帐目 C:$lH  
account payable 应付帐款 [;#}BlbN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _s<eqCBV  
account receivable 应收帐款 |=,V,*"  
account receivable report 应收帐款报表 v0\2%PC  
account statement 结单；帐单；会计财务报表 >qCUs3}C{*  
account title 帐户名称；会计科目 =U3!D;XP  
accountant's report 会计师报告 k`kmmb>  
Accountant's Report Rules 会计师报告规则 "-(yZigQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ADlPdkmym  
Accounting Arrangements 《会计安排》 n16,u$|  
accounting basis 会计基础 zj"J~s;?  
accounting by Official Receiver 破产管理署署长呈交的帐目 [C/h{WPC-  
Accounting Circular 《会计通告》 B9Y "J  
accounting class 会计类别 Sxf<8Px9i  
accounting date 记帐日期；会计结算日期 zziujs:  
accounting for money 款项核算 R:Z{,R+  
Accounting Officer 会计主任 Nn4<:2  
accounting period 会计报告期；会计期  |Pwb7:a3  
accounting policy 会计政策；会计方针 o= N=W  
accounting practice 会计惯例 ~kw[Aw3?D\  
accounting principle 会计准则 -=O9D-x=  
accounting record 会计记录 Y }Rx`%X  
accounting report 会计报告 ZKPnvL70  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +'JM:};1X8  
Accounting Society of China 中国会计学会 ki=-0G*]  
accounting statement 会计报表 Tld%NE  
accounting system 会计制度；会计系统 }4 5|  
accounting transaction 会计事项；帐务交易 lLyMm8E%pZ  
accounting treatment 会计处理 r4A%`sk@  
accounting year 会计年度 O0';j!?X  
accretion 增值；添加 BTgL:  
accrual 应计项目；应累算数目 @T>)fKCg  
accrual basis 应计制；权责发生制 \oLRNr[F  
accrual basis accounting 应计制会计；权责发生制会计 b78'yM&  
accrue 应累算；应计 L:%; Fx2  
accrued benefit 应累算利益 $kvF]|<bu  
accrued charges 应计费用 Vb|DNl@  
accrued cumulative preference share dividend 应累算的累积优先股股息 ld$LG6[PA  
accrued expenses 应累算费用 Quc9lL  
accrued interest payable 应付利息；应计未付利息 N-4LdC  
accrued interest receivable 应收利息；应计未收利息 P ;PS+S9  
accrued right 累算权益 R0, Q`  
accruing profit 应累算的利润 8yA:C  
accumulated fiscal reserve 累积财政储备 Tg)Fr)  
accumulated profit 累积利润；滚存溢利 h 5t,5e}  
accumulated reserve 累积储备 Xc"S"a^\%  
accumulation of surplus income 累积收益盈余 03iO4yOu  
acquired assets 既得资产 ^SVdaQ{7  
acquisition 收购；购置；取得 i~PN(h  
acquisition cost 购置成本 -U'6fx) +  
acquisition expenses 购置费用 L&][730  
acquisition of 100% interest 收购全部股权 k2_ "  
acquisition of control 取得控制权 4:y;<8+j\  
acquisition of fixed assets 购置固定资产 q --NLm@;  
acquisition of shell “买壳” 6rF[eb  
acquisition price 收购价 WojZ[j>  
act of God 天灾 |wQ|h$|  
acting partner 执事合伙人 7Ha +@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (zCas}YAKI  
active partner 积极参与的合伙人 mc~d4<$`!  
active trading 交投活跃
218ZUg -a  
actual circulation 实际流通 yf2U-s  
actual cost 实际成本 &d[&8V5S  
actual expenditure 实际开支；实际支出 \[%[`m  
actual income 实际入息；实际收入；实际收益 /}]X3ng  
actual market 现货市场 FzXVNUMP  
actual price 现货价；实际价格 @;"HslU\Q  
actual profit 实际利润 O}*[@uv/  
actual quotation 实盘；实际价位；实际报价 ^mm:u<Yt  
actual year basis 按实际年度计算 oJvF)d@gU  
actuals 实货 =Bu d!  
actuarial investigation 精算调查 -A[iTI"  
actuarial principle 精算原则 #x"4tI  
actuarial report 精算师报告 ijw'7d|,  
Actuarial Society of Hong Kong 香港精算学会 0jro0f'  
actuarial valuation 精算师估值 yOxJx7uD  
actuary 精算师 mrS:||,_  
ad referendum agreement 暂定协议；有待覆核的协定 6~ev5SD;f  
ad valorem duty 从价税；按值征税 Xv|~1v%s7  
ad valorem duty system 从价税制 X0* y8"  
ad valorem fee 从价费 I)U|~N  
ad valorem tariff 从价关税 .ss/E  
additional allowance 额外免税额 "|gNNmr  
additional amount for unexpired risk 未过期风险的额外款额 bT@3fuL4  
additional assessable profit 补加应评税利润 r2]:'O6  
additional assessment 补加评税 vbXuT$  
additional commitment 额外承担 3&/5!zOg)  
additional commitment vote 额外承担拨款 (B.J8`h }  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vA10'Gx'  
additional dependent parent allowance 供养父母额外免税额 S6*3."Sk  
additional provision 额外拨款 W1w)SS  
additional stamp duty 附加印花税 oQBfDD0  
additional tax 补加税罚款；补加税款 f5IO<(:E^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5#!pwjt~7  
adjudged bankrupt 被裁定破产 -e3m!h  
adjudicated bankrupt 裁定破产人 >}\!'3)_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 KcF2}+iM  
adjudication of bankruptcy 裁定破产；宣告破产 xwW[6Ah  
adjudication of insolvency 裁定无力偿还债务 Ie`kzssM  
adjusted actual 经调整的实数；调整后的实数 H^Ik FEVs  
adjusted current assets 经调整的流动资产；调整后的流动资产 _8)9I?jH  
adjusted figure 经调整的数字；调整后的数额 P#Z$+&)b)s  
adjusted liabilities 经调整的负债；调整后的负债 "i<i.6|  
adjusted loss 经调整的亏损；调整后的亏损 Jk!}z+X'A  
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 sF:3|Yy0  
adjusted profit 经调整的利润；调整后的利润 <VS\z(K  
adjusted surplus 经调整的盈余额；调整后的盈余额 \/p\QT@mm  
adjusted value 经调整的价值；调整后的价值 Ji\8(7 {8  
adjustment 调整；修订；理算〔保险〕 \h~;n)FI  
adjustment centre 调剂中心 D"oyl`q  
adjustment lag 调整过程的时间差距；调整时差 Y?=+A4v  
adjustment mechanism 调整机制 8sOM%y9M  
adjustment of loss 亏损调整 79AOvh  
adjustment process 调整过程；调整程序  P 1X8  
adjustment range 调整幅度 `r &IA  
administered exchange rate 受管制汇率 >j{phZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 DB-4S-2  
administration expenses 行政费用 we9R4*j  
administration fee 手续费；行政费 x>8=CiUE  
administration in bankruptcy 破产管理 9He>F7J:p'  
administration order 遗产管理令 @@9#odO  
administrator 管理人；遗产管理人  )f>s\T  
administrator of the estate 遗产管理人 Xhe25  
admission of debt 债项承认书 ]7}2"?J4v  
admission of proof 接纳债权证明 ]xBQ7Xqf
|  
advance 放贷款项；垫付款项；预支款项；预付款项 ^EdY:6NJ=A  
advance account 暂支帐目；预付款帐户 pP;GDW4  
advance compensation 预付补偿金 D:sQHJ.y  
advance from shareholder 股东垫款 &]iX>m.  
advance pending reimbursement 预支以待日后付还 o /AEp)8  
advanced economy 先进经济体系 qiV#T+\  
advancement 预付；预付财产 7Q7z6p/\v  
advances warrant 垫款令 ZY-W~p1:G  
advancing 贷出 ,~w)~fMb8  
adverse balance 逆差 x3xBl_t  
adverse exchange 逆汇 h`F8GNx(  
advertisement addressed to shareholders 在报章刊登的致股东通告 m;)[gF  
advice for collection 托收通知书 $/ew'h9q  
advice of drawing 提款通知书；汇票通知书 qP-
*  
advice of payment 付款通知 ;?"2sS!AHQ  
Advisory Committee [Securities and Futures Commission] K]yCt~A$  
谘询委员会〔证券及期货事务监察委员会〕 J~9l+?  
Advisory Committee on Diversification 经济多元化谘询委员会 yf(VwU, x  
affidavit 誓章；遗产申报誓章 m7Nm!Z7  
affidavit of no receipt 述明无收款的誓章 W]{mEB  
affiliate 联号；联营公司；附属公司 P(8zJk6h),  
affiliated company 附属公司；联号；联营公司 *D
!$gfa  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N%'=el4L  
affordability 负担能力 *aT3L#0(  
African Development Bank [AfDB] 非洲开发银行 zpx  
after-acquired property 事后取得的财产 ^P >; %  
after-hours dealing 市后交易 fn>MOD!l  
after-tax profit 税后盈利；税后利润；税后溢利 6":=p:PT.  
agency agreement 代理协议 r'wam]1Z  
agency expenses 代理机构的开支 R_eKKi@VH  
agency fee 代理费 l  3bo  
Agency Law 《代理法》 BFc=GiPnQ  
agent 代理人；承销人 4<CHwIRHY  
agent of company 公司代理人 %|bqL3)a_  
agent's fee 代理人费；经纪费 q$7WZ+Y\  
aggregate 总计；总数；总体数字 ^\Gaf5{  
aggregate amount 总款额；总额 48nZ H=(Eh  
aggregate assets and liabilities 总体资产与负债 jXB<"bw  
aggregate at constant price 按固定价格计算的总体数字 xH!{;i  
aggregate demand 总需求 Wg9q
_Ql  
aggregate gross position 总持仓量 v>CAA"LH  
aggregate limit 总限额 4zX@TI>j  
aggregate of salaries tax 合计薪俸税 zL$$G,  
aggregate performance 总体表现；总体业绩 ,{MA90!  
aggregate supply 总体供应 `O ?61YUQH  
aggregate surplus 总盈余 gF+Uj( d  
aggregate total 整体总额 !%>p;H%0  
aggregate value 总值；合计价值 @U08v_,  
aggregated basis 合计基准 3Z;`n,g  
aggregated net chargeable income 合计应课税入息实额 9ar+Ph@*  
aggregation 合并计算；合计；总和 DyIuM{Owj  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,rx?Ig}kz  
aggregation of property 财产的总和 gTcLS|&H  
agio 差价；贴水 9E~=/Q=  
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》 #u`i4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (9$z+Zmm?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 *U|K~dl]K  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q'9u8b  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 =Bu>}$BD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *P]FX-D3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |{]W (/  
agreement for a settlement 授产协议 `2Rd=M]?  
agreement for assignment 转让协议 -\xNuU  
agreement for sale 售卖协议；买卖协议 PRcW}"m]Qg  
agreement for sale and purchase 买卖协议 %H Pwu &  
agreement for the payment of interest 支付利息协议 ~'k.'O{  
agreement for the repayment of money 还款协议 musZCg$  
agreement of reinsurance 再保险协议 '|V"!R)  
Agricultural Bank of China 中国农业银行 + p
Tc2z  
air passenger departure tax 飞机乘客离境税 w}nc^6qH  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f-&4x_5  
airport tax 机场税 Q]wM WV  
alcohol duty 酒精税 &6V[@gmD  
alienation 让与；让渡；转让 :23w[vt=  
alimony 生活费；赡养费 ".Z|zt6C  
All Ordinaries Index [AOI] 所有普通股指数 xwoK#eC~F  
all risks 全险；综合险 ( `T;nz  
All Sales Record for Stock Market 《股票市场成交报告》 da<B6!  
Allied Capital Resources Limited 新联财务有限公司 @."_XL74  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =0!PnBGYn  
allocation letter 拨款信件 {2QCdj46  
allocation of fund 分配款项；预留款项 %>u(UmFO  
allocation of profit 利润分配；溢利分配 o|FjNL  
allocation warrant 拨款令 U7i WYdt$  
allotment 分配；配股 Hz39
v44  
allotment notice 股份配售通知；配股通知 AlF"1X02  
allotment of shares 股份分配 }}L :6^  
allowable 可获宽免；免税的 If[4]-dq  
allowable business loss 可扣除的营业亏损 \2F{r<A\@  
allowable expenses 可扣税的支出 [xW;5j<87  
allowance 免税额；津贴；备抵；准备金 LCKCg[D  
allowance for debts 债项的免税额  1$nlRQi  
allowance for depreciation by wear and tear 耗损折旧免税额 Ud@D%?A7  
allowance for funeral expenses 殡殓费的免税额 ehehTP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mX2i^.zH  
allowance for repairs and outgoings 修葺及支出方面的免税额 &[QvMh  
allowance to debtor 给债务人的津贴 L[;U Z)V@  
alteration of capital 资本更改 WrJgU&H{  
alternate trustee 候补受托人 h$
]=z\=  
amalgamation 合并 l12Pj02w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _D<=Yo  
ambit of charges 征税范围；收费范围 |hHj7X<?k  
amended valuation 经修订的估值 5qZe
bD2a  
American Commodities Exchange 美国商品交易所 zl8O @g  
American Express Bank Limited 美国运通银行 lsJl+%&8  
American Stock Exchange 美国证券交易所 2Iv&XxSo  
amortization 摊销 vKrOIBP  
amount due from banks 存放银行同业的款项 K[{hh;7
 
amount due from banks abroad 存放海外银行同业的款项 3azyqpwU$  
amount due from holding companies 控股公司欠款 |qe[`x; %  
amount due from local banks 存放本港银行同业的款项 `b.KMOn  
amount due to banks 银行同业的存款 Q>OBK&'  
amount due to banks abroad 海外银行同业的存款 y~eQVnH5W  
amount due to holding companies 控股公司存款 $aIq>vJO9  
amount due to local banks 本港银行同业的存款 c:? tn  
amount due to outport banks 外埠银行同业的存款 02+ k,xFb  
amount for note issue 发行纸币的款额
UYOveQ;  
amount of bond 担保契据的款额 *nZe|)m  
amount of consideration 代价款额 Wgp}v93  
amount of contribution 供款数额 ?fv5KdD  
amount of indebtedness 负债款额 VS.~gHx  
amount of principal of the loan 贷款本金额 I?y!d G  
amount of rates chargeable 应征差饷数额 H{yUKZH*  
amount of share capital 股本额 Y 1v9sMN,  
amount of sums assured 承保款额 jd>ug=~x  
amount of variation 变动幅度 f7&53yZF  
amount of vote 拨款数额 XR2Gw4]  
amount payable 应付款额 yE+Wb[H[  
amount receivable 应收款额 l 1C'<+2j!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^L
AP*R  
analysis 分析 NJ%>|`FEi7  
ancillary risk 附属风险 ]{sx#|_S  
annual account 周年帐目；周年帐目报表；年度决算；年结 !Q/oj Q  
annual accounting date 年结日期 MK1V1F`  
annual allowance 每年免税额；年积金；年度津贴；年津 K;uO<{a)r  
annual balance 年度余额 ]Q8[,HTG  
annual disposable income 每年可动用收入 (}!xO?NA(  
annual estimates 周年预算 \B\G=Y  
annual fee 年费 Ui:
WbH<b{  
annual general meeting 周年大会 :`jB1rI  
annual growth rate 年增率；每年增长率 &oJ1v<`  
annual long-term supplement 长期个案每年补助金 N+0[p@0  
annual pensionable emolument 可供计算退休金的年薪 c\P,ct }>  
annual report 年报 z8VcV*6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '.{tE*  
annual return 周年报表；周年申报表；每年报税表格 zeqwmV=  
Annual Return Rules 《周年报表规则》 GvB;o^Wd  
annual review of consumer prices 每年消费物价回顾 $%:=;1Jl  
annual roll-forward basis 逐年延展方式 V= wWY*C  
annual salary 年薪 5)@UpcjUA  
annual statement 年度报表；年度决算表 =qWcw7!"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A-6><X's6  
annuitant 年金受益人 g]$e-X@k  
annuity 年金 P0 4Q_A  
annuity contract 年金合约 |XGj97#M  
annuity on human life 人寿年金 W%&gvZre.  
antecedent debt 先前的债项 ^pc?oDPSg  
ante-dated cheque 倒填日期支票 frh!dN   
anticipated expenditure 预期开支 i#pBzJ  
anticipated net profit 预期纯利 b7uxCH]Z  
anticipated revenue 预期收入 4LY$;J;2  
anti-inflation measure 反通货膨胀措施 ;xXD2{q  
anti-inflationary stance 反通货膨胀立场 ":I@>t{H*  
apparent deficit 表面赤字 R(t1Ei.-?  
apparent financial solvency 表面偿债能力 $c1zMkY)u  
apparent partner 表面合伙人 \86:f<)P  
application for personal assessment 个人入息课税申请书 GZq~Pl  
application of fund 资金应用 z<
I@SI^>  
application to release as liquidator and to destruct the books of accounts and documents NsJ]Tp5!  
申请免除清盘人职务及毁灭帐簿与文件 $*\GZ$y>  
appointed actuary 委任精算师 )/:j$aq  
appointed auditor 委任核数师；委任审计师 l b9O  
appointed trustee 委任的受托人 > r %:!o  
appointer 委任人 ._X|Ye9/  
apportioned pro rata 按比例分摊 ?S8_x
]E  
apportionment 分配；分摊 5$PDA*]9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {9c_T!c  
apportionment formula 分摊方程式 O)FkpZc@9c  
apportionment of estate duty 遗产税的分摊 ev
Qk,;pIm  
appraisal 估价；评估 F!RzF7h1  
appreciable growth 可观增长 hJc^NU5  
appreciable impact 显着影响 ;5dA  
appreciable increase 可观增长 8V?*Bz-4`  
appreciation 增值；升值 }VU7wMk  
appreciation against other currencies 相对其他货币升值 Can:!48  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )x<oRHx]  
appreciation tax 增值税 ^D]y<@01  
appropriation 拨款；拨用；拨付 I9ZJ"29  
appropriation account 拨款帐目 ZUd*[\F~!  
Appropriation Bill 拨款法案 yhsbso,5 a  
appropriation-in-aid system 补助拨款办法 j e;^i,&  
approved assets 核准资产 v(GT+i)|  
approved basket stock 认可一篮子证券 qX"m"ko  
approved budget 核准预算 eZ
bT;  
approved charitable donation 认可慈善捐款 c#L.I  
approved charitable institution 认可慈善机构 b~td^  
approved currency 核准货币；认可货币 zI&).  
approved estimates 核准预算 95IR.Qfn!  
approved estimates of expenditure 核准开支预算 Rq[VP#  
approved overseas insurer 核准海外保险人 .4%6_`E  
approved overseas trust company 核准海外信托公司 CubBD+hl*  
approved pooled investment fund 核准汇集投资基金 ]vQU(@+I  
approved provident fund scheme 认可公积金计划 /R
eOf<%B  
approved provision 核准拨款 (GJX[$@  
approved redeemable share 核准可赎回股份 6DxT(VU}  
approved regional stock 认可地区性证券 pKzrdw-!  
approved retirement scheme 认可退休金计划 [ApAd  
approved subordinated loan 核准附属贷款 08W^  
arbitrage 套戥；套汇；套利 5uAUi=XA>S  
arbitrageur 套戥者；套汇者 ;kLp}CqV  
arbitrary amount 临时款项 1 F+$\fLr  
arrangement 措施；安排；协定 k%K\~U8"  
arrears 欠款 UNhM:!A  
arrears of pay 欠付薪酬 W*Gp0pX  
arrears of revenue 逾期未收税款；逾期未收的帐项 bBp('oEJ
u  
articles of association 组织章程；组织细则；组织章程细则 3f)!RKS9q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,9"A"p*R  
ascertainment of profit 确定利润 'iikcf*)C  
"Asia Clear" “亚洲结算系统” FNHJHuTe  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _OY<Hb3%M  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 BnPL>11Y  
Asian Development Fund [ADF] 亚洲发展基金 qG8-UOUDt  
Asian dollar bond 亚洲美元债券 IuOQX}  
Asian dollar market 亚洲美元市场 FV>xAU$  
Asian dollar rate 亚洲美元利率 IWNIk9T,u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V5up/6b,1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3BK_$Fy  
asked price 沽盘；喊价；索价；卖方报价 &
B@qb?UE1  
assessable income 应评税入息 W:y'a3~  
assessable loss 应评税亏损 "*oN~&flc  
assessable profit 应评税利润 $E35W=~)  
assessable value 应评税值 J?[}h&otQ  
assessed profit 估定利润 wrEYbb  
assessed value 经评估价值 2`cVi"U  
assessment 评税；评定；估价；评税单 g6!#n  
assessment number 评税编号；估价编号 rT!9{uK  
assessment of additional tax 补加税评税 IfF&QBi  
assessment of performance 业绩评估；实绩评价 K/D,sH!  
Assessor 评税主任 q@%9Y3  
asset price bubbles 资产价格泡沫 D]zpG  
asset-backed securities 具资产保证的证券 /e50&
]2w  
assets accretion 资产增值 Jo9!:2?  
assets and liabilities 资产与负债 jKhj 7dR  
assets betterment statement 资产递增表；资产改进表 E
|BiK  
assets lending 实物放款；有抵押贷款 eSA%:Is.  
assets of the company passing on the death 死者去世时转移的公司资产 /GU%{nT  
assets pledged as security for liabilities 用作负债抵押的资产 H
\RuYCn2G  
assets portfolio 资产投资组合 &4V"FHy2  
assets price 资产价格 V~ [I /Vi  
assets quality 资产质素 1Jn:huV2  
assets realization 资产变现 Xb5$ijH  
assets refinancing arrangement 资产再集资安排 ]M.)N.T  
assets securitization 资产证券化 ((E5w:=?  
assets situated outside Hong Kong 在香港以外地方的资产 }ej-Lu,b3  
assets stripping 削减资产；拆卖资产 OJ4-p&1  
assets value 资产值 5c+7c@.  
assignee 承让人 t.]c44RY  
assignment 转让；转让书；转让契 !Z`xwk"!  
assignment of interest 权益转让 `^1&Qz>  
assignment of letters patent and trade mark 专利证书及商标转让 tX.{+yyU  
assignment of property 物业转让；物业转让书  !#Hca  
assignment right 转让权 oQ_n
:<3X  
assignor 转让人 ^`Qh*:T$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &xjeZh4-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &Vi0.o  
associate member 附属会员 sAKQ.8$h*  
associated body corporate 相联法人团体 }hX"A!0  
associated company 相联公司；联属公司 t.td
Y  
associated corporation 相联法团 "Qxn}$6-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :O{oVR  
公认会计师公会〔英国〕 `Ef&h V  
Association of Futures Exchange Brokers 香港期货经纪协会 i4*!t.eI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4j h4XdH  
association of underwriters 承保人组织 &m>txzo  
assumption of control 接管 hR3Pa'/i  
assurance 担保；保险；转易；转易书 0CS80 pC  
assurance of interest 权益的转易 ^jMo?Zwy  
at 19XX price 按一九ＸＸ年价格计算 #$(wfb9  
at a discount 按赔价计算；按贴水价格计算；打折扣 | QI-gw  
at a premium 按溢价计算；按升水价格计算 2\1\Jn#q  
at call 通知付款；按通知 tf@x}  
at constant market price 按固定市价计算 ^iwM(d]#5  
at constant price 按固定价格计算 dwt<s[k  
at cost 按成本计算 V7 dAB,:  
at current market price 按当时市价计算；按现时市价计算 -hP-w>  
at current price 按当时价格计算；按现时价格计算 Lu?)Rya  
at factor cost 按要素成本计算；按生产要素成本计算
bUi@4S  
at money-of-the-day price 按付款当日价格计算 3kBpH7h4  
at or better 按指定或较佳价位〔买卖指令〕 w_ po47S4  
at par 按面值计算；平价 m%?b"kxL[  
at sight 见票即付 |Zo_x}0  
at the close 按收市盘 C'$}!p70  
at the opening 按开市盘 B(%bBhs  
attestation 见证；见证条款 8!AMRE  
at-the-money option 平价期权  p3r1lUw  
attorney 受权人；受托代表人 P!)k4n  
attornment 新拥有人承认书 hrr;=q$  
attributable profit 可归属利润 oNV(C'A  
attributable share value 可归属股份价值 @5# RGM)5^  
Auckland Stock Exchange 奥克兰证券交易所 =7Y gES  
auction 拍卖 4$+9k;m'  
auctioneer 拍卖商 n!(g<"  
audit 审计；核数 Q,A`"e#:  
Audit Commission 审计署 iAlFgOk'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V6ioQx=K#  
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〕 NR)[,b\v  
audit review 帐目审查 Eh)VU_D  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "rA:;ntz  
audited account 审计帐目；经审计的帐目 fJ3qL#'  
audited annual account 经审计的周年帐目 ?ixzlDto\  
audited balance sheet 经审计的资产负债表 UVD::  
auditor 核数师；核数主任；审计师 D|D1`CIM  
auditor's certificate 核数师证明书；审计师证明书 S hM}w/4  
auditor's report 核数师报告；审计师报告 [+st?;"GF  
Aussie bond 澳元债券 s=nE'/q1|  
austerity budget 紧缩预算 |KFWW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ueyt}44.e2  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q nqU!6k@  
Australian Dollar [AUD] 澳元 +C)auzY7N  
Australian Options Market 澳大利亚期权市场 _u:4y4}  
Australian Securities Commission 澳洲证券事务监察委员会 3&@MZF&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 AOaf,ZF 8  
Australian Stock Exchange 澳大利亚证券交易所 N>Pufr  
Austrian Schilling [ATS] 奥地利先令 6]}Xi:I
 
authentication 认证；鉴证 g/q$;cB  
authority to purchase 委托购买证；委购书 EN%Xs578  
authorization 认可；核准；授权；授权书 CFh&z^]PR  
authorization by direction 指示授权 u0J+Nj9  
authorization by instruction 指令授权 o/fq  
authorization by warrant 令状授权 DOWUnJ;5  
authorization of unit trust 单位信托的认可 nWK"i\2#G  
authorized agent 指定代理人 ~QsQ7SAs  
authorized capital 法定资本 ::vw1Es  
authorized clerk 出市员 NoJo-vo*  
authorized dealer 认可交易商 -7">A~c  
authorized financial institution 认可财务机构 MQ>vHapr  
authorized fund 认可基金 '+X9MzU*\  
authorized fund house 获授权的基金公司；认可基金公司 3A} ntA!  
authorized institution 认可机构 J 6S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NG_O I*|~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <v('HLA  
authorized insurer 获授权保险人；获认可承保人 r`cCHZo/V  
authorized investment 特准投资项目 b@f.Kd7I  
authorized person 获授权人 {-S0m=  
authorized representative 获授权代表 Z<r&- !z  
authorized share capital 法定股本 |"P5%k#6^>  
automated quotation system 自动报价系统 P N_QK Z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &K^h'>t'  
自动交易系统〔香港期货交易所有限公司〕 o\Hg2^YY>  
automatic adjustment mechanism 自动调整机制 T"Q4vk,3*J  
automatic adjustment system 自动调整系统 l{Hi5x'H  
Automatic Clearing House 自动票据交换所 .@APxeU  
automatic exchange rates accumulation system 自动化汇率累集系统 "MXd!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )}c$n  
automatic teller machine [ATM] 自动柜员机 +X;6%O;  
autopay 自动转帐 DI}h?Uf ,  
available assets 可用资产 L#u6_`XJ+  
available fiscal reserve 现存财政储备 RkLH}`#  
available profit 可用利润 fINM$ 6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cx2s|@u0  
average 平均；平均数；海损 ~9oS~fP?I  
average basic salary 平均基本薪金 =
QyO$:t  
average consumer expenditure 平均消费开支；一般消费开支 U)p2PTfB  
average cost 平均成本 (p
14{  
average cost of land production 增辟土地平均成本 m ]K.0E  
average daily turnover 平均每日成交额 q{7s.m >  
average daily wage rate 平均每日工资率 xel&8 `  
average expenditure pattern 平均开支模式 ~.x!st}  
average growth rate 平均增长率 ]V@!kg(p8  
average net fixed assets 固定资产平均净值 {=g-zsc]K  
average of relatives 相对价格平均数 ?EX
'j >  
average price 平均价格 8d)F#  
average propensity to consume 平均消费倾向；一般消费倾向 _n}!1(xYa`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 b9y E  
average rate 平均率 K?T)9  
average revenue 平均收入；平均收益 V7401@F  
average stock 平均库存；平均存货 iMp)g%Ng  
average yearly rent 平均年租 2 yP#:T/z  
avoidance of double taxation 避免双重课税 \k1Wh-3  
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 W&!Yprr  
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