一些有用的会计术语(也不知道发的地方对不对)A

A: sb"h:i>O4  
A share Ａ股；甲类股份 cf{rK`Ff^  
abatement of tax 减税；减扣免税额 aP}30E*Y  
ABN AMRO Bank N.V. 荷兰银行 59X'-fg,  
above-the-line expenditure 线上项目支出；经常预算支出 Y0Bd[  
above-the-line receipt 线上项目收入；经常预算收入 RJ0:O  
ABSA Asia Limited 南非联合亚洲有限公司 f~-qjEWm  
absolute change 绝对数值变更 .;,` bH0  
absolute expenditure 实际开支 2Cgq&\wS  
absolute guideline figure 绝对准则数字 NS3qNj  
absolute interest 绝对权益 1kdQh&~G  
absolute order of discharge 绝对破产解除令 <#%kmYSL  
absolute profit margin 绝对利润幅度 4E0 Y=  
absolute value 实值；绝对值 l37) Q  
absolutely vested interest 绝对既得权益 5kdh!qy[$,  
absorbed cost 已吸收成本；已分摊成本 I\WBPI  
absorption 吸收；分摊；合并 WN6%%*w  
absorption rate 吸收率；摊配率；分摊率 |:b!e  
ACB Finance Limited 亚洲商业财务有限公司 8=Aoj%l#  
acceptable form of reciprocity 合理的互惠条件 W%_Cda5,  
acceptable rate 适当利率；适当汇率 >V|KS(}s  
acceptance agreement 承兑协议 y??^[ sB  
acceptance for honour 参加承兑 ^"!)p2=  
acceptor 承兑人；接受人；受票人 ;9"6g=q  
acceptor for honour 参加承兑人 Cj1nll8c  
accident insurance 意外保险 DR c-L$bD  
Accident Insurance Association of Hong Kong 香港意外保险公会 5ji#rIAhxh  
accident insurance scheme 意外保险计划 sMHP=2##  
accident year basis 意外年度基准 uz'MUT(68  
accommodation 通融；贷款 \_|g}&}6Y  
accommodation bill 通融票据；空头票据 *DS>#x@3*i  
accommodation party 汇票代发人 8Luw<Q  
account balance 帐户余额；帐户结余 ,WgEl4  
account book 帐簿
qx2M"uFJ  
account collected in advance 预收款项 R Y ";SfYb  
account current book 往来帐簿 8;GuJP\  
account of after-acquired property 事后取得的财产报告 MG(qQ#;j/  
account of defaulter 拖欠帐目 cj@ar^=`K  
account payable 应付帐款 /&!4oBna  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "R %3v.Z  
account receivable 应收帐款 Q8?:L<
A  
account receivable report 应收帐款报表 dSPye z  
account statement 结单；帐单；会计财务报表 Uf\,U8UB  
account title 帐户名称；会计科目 \@F~4,VT  
accountant's report 会计师报告 u81@vEK:_  
Accountant's Report Rules 会计师报告规则 e{E8_2d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ("txj[v-/  
Accounting Arrangements 《会计安排》 -]!zj#&  
accounting basis 会计基础 2Mw^EjR  
accounting by Official Receiver 破产管理署署长呈交的帐目 CEEAyip-c  
Accounting Circular 《会计通告》 Qf.]Mw?Bm  
accounting class 会计类别 \I+#M-V  
accounting date 记帐日期；会计结算日期 p|RFpn2ygF  
accounting for money 款项核算 \wM8I-f!  
Accounting Officer 会计主任 fA" VLQE  
accounting period 会计报告期；会计期 -v &  
accounting policy 会计政策；会计方针 |@Sj:^cJD  
accounting practice 会计惯例 l0nm>ps'D  
accounting principle 会计准则 _,bDv`>Ra  
accounting record 会计记录 C<yjGtVD  
accounting report 会计报告 G^&P'*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?CSv
;:  
Accounting Society of China 中国会计学会 zn2Qp  
accounting statement 会计报表 Dg'BlrwbR  
accounting system 会计制度；会计系统
e763yd  
accounting transaction 会计事项；帐务交易 #CTeZ/g  
accounting treatment 会计处理 i&Xjbcbp  
accounting year 会计年度 t~kh?u
].j  
accretion 增值；添加 'H8;(Rw  
accrual 应计项目；应累算数目 u)9YRMl  
accrual basis 应计制；权责发生制 716r/@y$6  
accrual basis accounting 应计制会计；权责发生制会计 /M5R<rl  
accrue 应累算；应计 C|-QU  
accrued benefit 应累算利益 )Nnrsa  
accrued charges 应计费用 xjH({(/B>a  
accrued cumulative preference share dividend 应累算的累积优先股股息 H-/w8_} KG  
accrued expenses 应累算费用 [I2vg<my  
accrued interest payable 应付利息；应计未付利息 YLeh
Y  
accrued interest receivable 应收利息；应计未收利息 T))F r:  
accrued right 累算权益 K6G+sBw[  
accruing profit 应累算的利润 Qa@] sWcM  
accumulated fiscal reserve 累积财政储备 m ^'!  
accumulated profit 累积利润；滚存溢利 B*&HQW *u  
accumulated reserve 累积储备 ihBIE  
accumulation of surplus income 累积收益盈余 RZbiiMC>  
acquired assets 既得资产 *RJ
iHcII  
acquisition 收购；购置；取得 ~jDf,a2  
acquisition cost 购置成本 5h@5.-}  
acquisition expenses 购置费用 _qvzZ6  
acquisition of 100% interest 收购全部股权 Sgq" 3(+%,  
acquisition of control 取得控制权 cllnYvr3  
acquisition of fixed assets 购置固定资产 :7[4wQDt4  
acquisition of shell “买壳” f <pJ_  
acquisition price 收购价 r O-=):2  
act of God 天灾 K_o[m!:jU  
acting partner 执事合伙人 ':#DROe!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :)DvZxHE@  
active partner 积极参与的合伙人 ZIs=%6""&  
active trading 交投活跃 Apbgm[m|{  
actual circulation 实际流通 RhD
 
actual cost 实际成本 z#Db~  
actual expenditure 实际开支；实际支出 |"i"8~/@<  
actual income 实际入息；实际收入；实际收益 0@/C5 v  
actual market 现货市场 rq![a};~  
actual price 现货价；实际价格 82KWe=  
actual profit 实际利润 UoOxGo  
actual quotation 实盘；实际价位；实际报价 <RJ+f-  
actual year basis 按实际年度计算
(,;4f7\  
actuals 实货 /j"aOLL|  
actuarial investigation 精算调查 q"Th\? }%  
actuarial principle 精算原则 "5b4fQ;x  
actuarial report 精算师报告 s4vj  
Actuarial Society of Hong Kong 香港精算学会 nXAGwU8a  
actuarial valuation 精算师估值 bmI6OIWl  
actuary 精算师 bu,xIT^  
ad referendum agreement 暂定协议；有待覆核的协定 a+,zXJQYq  
ad valorem duty 从价税；按值征税 :b"&Rc&s.  
ad valorem duty system 从价税制 Hh`HMa'q  
ad valorem fee 从价费 \W+Hzf] W#  
ad valorem tariff 从价关税 :@#6]W  
additional allowance 额外免税额 OCv,EZ  
additional amount for unexpired risk 未过期风险的额外款额 /amWf^z  
additional assessable profit 补加应评税利润 V#TNv0&0  
additional assessment 补加评税 Z7J4rTA  
additional commitment 额外承担 Xz\X 8I  
additional commitment vote 额外承担拨款 N?><%fra  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Wp(Rw4j  
additional dependent parent allowance 供养父母额外免税额 gP
cOm b  
additional provision 额外拨款 Ws;X;7tS  
additional stamp duty 附加印花税 vpz l{  
additional tax 补加税罚款；补加税款 e`bP=7`
0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~*hCTqHvN  
adjudged bankrupt 被裁定破产 j5MUP&/g3  
adjudicated bankrupt 裁定破产人 t`pbEjE0K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z
DbzH=[  
adjudication of bankruptcy 裁定破产；宣告破产 rj/1AK  
adjudication of insolvency 裁定无力偿还债务 L!0}&i;u~5  
adjusted actual 经调整的实数；调整后的实数 r;@"s g  
adjusted current assets 经调整的流动资产；调整后的流动资产 FE3uNfQs|  
adjusted figure 经调整的数字；调整后的数额 2U&+K2  
adjusted liabilities 经调整的负债；调整后的负债 x<1t/o  
adjusted loss 经调整的亏损；调整后的亏损 yM# %UeZ\  
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 OPJ(ub  
adjusted profit 经调整的利润；调整后的利润 ?e2G{0
V  
adjusted surplus 经调整的盈余额；调整后的盈余额 oq[r+E-]$@  
adjusted value 经调整的价值；调整后的价值 C=8IQl[^e  
adjustment 调整；修订；理算〔保险〕 `*y%[J,I#  
adjustment centre 调剂中心 3v>w$6  
adjustment lag 调整过程的时间差距；调整时差  & {=}U  
adjustment mechanism 调整机制 &?Z<"+B8S  
adjustment of loss 亏损调整 .s\_H,  
adjustment process 调整过程；调整程序 a^7QHYJ6  
adjustment range 调整幅度 [i8Ju  
administered exchange rate 受管制汇率 0.0r?T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 JQ9+kZ  
administration expenses 行政费用 V?"1&m&E  
administration fee 手续费；行政费 TTD#ovo'  
administration in bankruptcy 破产管理 w}0rDWuR[  
administration order 遗产管理令 UL]zuW/  
administrator 管理人；遗产管理人 }gKY_e3  
administrator of the estate 遗产管理人 *r|Zbxf(  
admission of debt 债项承认书
[BKOK7QK|  
admission of proof 接纳债权证明 cK\'D  
advance 放贷款项；垫付款项；预支款项；预付款项 _*-b0}T   
advance account 暂支帐目；预付款帐户 +zZ]Txb(  
advance compensation 预付补偿金 fE1VTGfd:  
advance from shareholder 股东垫款 (o4':/es  
advance pending reimbursement 预支以待日后付还 t@!A1Vr@  
advanced economy 先进经济体系 2Ws'3Jz  
advancement 预付；预付财产 IAMtM
O^L  
advances warrant 垫款令 H $mZ?  
advancing 贷出 ~toR)=Yv  
adverse balance 逆差 iz3Hoj  
adverse exchange 逆汇 uLr-!T  
advertisement addressed to shareholders 在报章刊登的致股东通告 lm|s
%  
advice for collection 托收通知书 m'WGK`WIm  
advice of drawing 提款通知书；汇票通知书 BFZ\\rN`  
advice of payment 付款通知 |}Mthj9n  
Advisory Committee [Securities and Futures Commission] ^+x,211f  
谘询委员会〔证券及期货事务监察委员会〕 &"DD&87N%  
Advisory Committee on Diversification 经济多元化谘询委员会 {Zo*FZcaX  
affidavit 誓章；遗产申报誓章 B/dJj#  
affidavit of no receipt 述明无收款的誓章 '#lc?Y(pJ2  
affiliate 联号；联营公司；附属公司 pER[^LH_)  
affiliated company 附属公司；联号；联营公司 }c=YiH,o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 EpK7VW  
affordability 负担能力 ]0=THq\H  
African Development Bank [AfDB] 非洲开发银行 sNZOm$  
after-acquired property 事后取得的财产 J|CCTXT  
after-hours dealing 市后交易 >=/DCQ$  
after-tax profit 税后盈利；税后利润；税后溢利 0Ok[`r`  
agency agreement 代理协议 Sobp;OZ5  
agency expenses 代理机构的开支 3:bP>l!  
agency fee 代理费 m@"p#pt(_  
Agency Law 《代理法》 \qJ cs'D  
agent 代理人；承销人 # blh9.V&F  
agent of company 公司代理人 ~h$ H@&5  
agent's fee 代理人费；经纪费 {7.uwIW.1  
aggregate 总计；总数；总体数字 LBIEG_/m  
aggregate amount 总款额；总额 l $0w 9Z^  
aggregate assets and liabilities 总体资产与负债 _ME?o  
aggregate at constant price 按固定价格计算的总体数字 s8SCEpz  
aggregate demand 总需求 <7o@7r'0  
aggregate gross position 总持仓量 WS"v"J%  
aggregate limit 总限额 ,{d=<j_  
aggregate of salaries tax 合计薪俸税 ?ZYj5[op,H  
aggregate performance 总体表现；总体业绩 Ict+|<f  
aggregate supply 总体供应 `HILsU=|  
aggregate surplus 总盈余 oI"gQFGu`u  
aggregate total 整体总额 f!G%$?]  
aggregate value 总值；合计价值 j]m|}n  
aggregated basis 合计基准 XsX];I{E,  
aggregated net chargeable income 合计应课税入息实额 3v3`d+;&  
aggregation 合并计算；合计；总和 S2?)Sb`  
aggregation of incomes of husband and wife 夫妇入息合并计算 0aGAF ]  
aggregation of property 财产的总和 eBqF@'DQ  
agio 差价；贴水 n/^QPR$>.  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 }[OEtd{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment H>wXQ5?W;  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 R)Dh;XA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o<rbC < U  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 !L)yI#i4C  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `+(4t4@ew  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7e /Kh)5G  
agreement for a settlement 授产协议 1-Q>[Uz,  
agreement for assignment 转让协议 G{0
f* cH)  
agreement for sale 售卖协议；买卖协议 Ryn@">sVI  
agreement for sale and purchase 买卖协议 u?KG%  
agreement for the payment of interest 支付利息协议 +f,I$&d.V  
agreement for the repayment of money 还款协议 tDt
qTB}  
agreement of reinsurance 再保险协议 Qm4cuV-0{  
Agricultural Bank of China 中国农业银行 5Zl7crA[  
air passenger departure tax 飞机乘客离境税 z5W;-sCz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J7k=5Fqej;  
airport tax 机场税 5"w%  
alcohol duty 酒精税 Tx(=4ALY  
alienation 让与；让渡；转让 eNrwkV^  
alimony 生活费；赡养费 c+jnQM'  
All Ordinaries Index [AOI] 所有普通股指数 i}>}%l|  
all risks 全险；综合险 @}{Fw;,(7n  
All Sales Record for Stock Market 《股票市场成交报告》 ._<gc;G  
Allied Capital Resources Limited 新联财务有限公司 9mEhZ"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qG0gc\C}  
allocation letter 拨款信件 c3Zwp%  
allocation of fund 分配款项；预留款项 i|fkwV,5  
allocation of profit 利润分配；溢利分配 e r"gPW  
allocation warrant 拨款令 `3
.bux~  
allotment 分配；配股 2G$-:4B  
allotment notice 股份配售通知；配股通知 fa,;Sw  
allotment of shares 股份分配 ~
TjTd  
allowable 可获宽免；免税的 `!.c_%m2  
allowable business loss 可扣除的营业亏损 d{DBG}/Yg  
allowable expenses 可扣税的支出 'h 7n}  
allowance 免税额；津贴；备抵；准备金 cyWDtq  
allowance for debts 债项的免税额 kS_37-;  
allowance for depreciation by wear and tear 耗损折旧免税额 Co`:D  
allowance for funeral expenses 殡殓费的免税额 X iM{YZ
`B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ar
@ysBy  
allowance for repairs and outgoings 修葺及支出方面的免税额 uN6xOq/  
allowance to debtor 给债务人的津贴 uR82},r$m  
alteration of capital 资本更改 BA_l*h%=Cc  
alternate trustee 候补受托人 }t
edh  
amalgamation 合并 7G_OFD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >2tosxH M  
ambit of charges 征税范围；收费范围 3,Bm"'b6  
amended valuation 经修订的估值 _? u} Jy_  
American Commodities Exchange 美国商品交易所 `;&=m, W'  
American Express Bank Limited 美国运通银行 =%wBC;  
American Stock Exchange 美国证券交易所 +N!/>w]n  
amortization 摊销 |sDp>..  
amount due from banks 存放银行同业的款项 sJ|IW0Mr  
amount due from banks abroad 存放海外银行同业的款项 o Hrx$>W]  
amount due from holding companies 控股公司欠款 4<U6jB5  
amount due from local banks 存放本港银行同业的款项 @fd
{5 >\  
amount due to banks 银行同业的存款 a!:R_P}7  
amount due to banks abroad 海外银行同业的存款 LsNJ3oy  
amount due to holding companies 控股公司存款 /7C%m:  
amount due to local banks 本港银行同业的存款 bc\?y2 3  
amount due to outport banks 外埠银行同业的存款 ~q{QquYV  
amount for note issue 发行纸币的款额 }j,G)\g#  
amount of bond 担保契据的款额 n7d`J_%s  
amount of consideration 代价款额 Yq:TWeZD  
amount of contribution 供款数额 e{0O"Jd`  
amount of indebtedness 负债款额 RueL~$*6.~  
amount of principal of the loan 贷款本金额 m\ /V0V\  
amount of rates chargeable 应征差饷数额 \>4x7mF!  
amount of share capital 股本额  34~[dY  
amount of sums assured 承保款额 PSa"u5O  
amount of variation 变动幅度 r-o6I:y  
amount of vote 拨款数额 !Ly1!;<  
amount payable 应付款额 j,#R?Ig  
amount receivable 应收款额 m`8tHHF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IF|%.%I$!U  
analysis 分析 x[2eA!NC  
ancillary risk 附属风险 S]biN]+7s  
annual account 周年帐目；周年帐目报表；年度决算；年结 9|//_4]  
annual accounting date 年结日期 D]d2opBLj  
annual allowance 每年免税额；年积金；年度津贴；年津 i%9xt1c_  
annual balance 年度余额 9_pOV%Qs  
annual disposable income 每年可动用收入 }C&kzJBEF  
annual estimates 周年预算 ,T7(!)dR  
annual fee 年费 i- r y5x  
annual general meeting 周年大会 Zh.[f+l]  
annual growth rate 年增率；每年增长率 D~%h3HM  
annual long-term supplement 长期个案每年补助金 S|ADu]H(  
annual pensionable emolument 可供计算退休金的年薪 1 *$-.  
annual report 年报 +4k7ti1Qb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MIwkFI8  
annual return 周年报表；周年申报表；每年报税表格 o^~KAB7  
Annual Return Rules 《周年报表规则》 TzK[:o  
annual review of consumer prices 每年消费物价回顾 6w^Fee`>]  
annual roll-forward basis 逐年延展方式 C?%Oi:Gi&  
annual salary 年薪 k%lz%r  
annual statement 年度报表；年度决算表 Hsz).u  
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 =k22f`8ew  
annuitant 年金受益人 lDhuL;9e  
annuity 年金 D$y-Kh  
annuity contract 年金合约 ?TVR{e:  
annuity on human life 人寿年金 qct:xviH<|  
antecedent debt 先前的债项 %q 7gl;'  
ante-dated cheque 倒填日期支票 S`GM#(t@_  
anticipated expenditure 预期开支 +46?+kKt  
anticipated net profit 预期纯利 #:3~I  
anticipated revenue 预期收入 eLAhfG  
anti-inflation measure 反通货膨胀措施 -dsE9)&8DX  
anti-inflationary stance 反通货膨胀立场 \d{S3\7  
apparent deficit 表面赤字 QAh6!<.;@  
apparent financial solvency 表面偿债能力 ;p'Ej'E  
apparent partner 表面合伙人 ]QAMCu(>  
application for personal assessment 个人入息课税申请书 O*7`Waag  
application of fund 资金应用 tB7g.)yZb  
application to release as liquidator and to destruct the books of accounts and documents AVbGJ+  
申请免除清盘人职务及毁灭帐簿与文件 2DTBL:?`  
appointed actuary 委任精算师 ,,[pc  
appointed auditor 委任核数师；委任审计师
Yn }Ivg  
appointed trustee 委任的受托人 'VTLp.~G~  
appointer 委任人 rfS kQT  
apportioned pro rata 按比例分摊 &%4*~;o  
apportionment 分配；分摊 *(sFr E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w*"h#^1z  
apportionment formula 分摊方程式 1 ojy_  
apportionment of estate duty 遗产税的分摊 T.p:`}Ma  
appraisal 估价；评估 j:6VWdgq  
appreciable growth 可观增长 )w++cC4/5  
appreciable impact 显着影响 :=K <2
 
appreciable increase 可观增长 ==pGRauq  
appreciation 增值；升值 1#<KZN =$  
appreciation against other currencies 相对其他货币升值 VaRP+J}UA.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N/&t)7  
appreciation tax 增值税 41V}6+$g  
appropriation 拨款；拨用；拨付 +Qe&#"O0  
appropriation account 拨款帐目 Iz[
T.$9  
Appropriation Bill 拨款法案 D27MT/=7  
appropriation-in-aid system 补助拨款办法 9!sR}  
approved assets 核准资产 ]#VNZ#("  
approved basket stock 认可一篮子证券 "~&d=f0m  
approved budget 核准预算 {)d{:&*K.  
approved charitable donation 认可慈善捐款 52JtEt7E  
approved charitable institution 认可慈善机构 <^(g<B`>  
approved currency 核准货币；认可货币 eDPmUlC+-  
approved estimates 核准预算 hO@VYO  
approved estimates of expenditure 核准开支预算 7D%}(pX  
approved overseas insurer 核准海外保险人 ayQB@2%  
approved overseas trust company 核准海外信托公司 ;K9rE3  
approved pooled investment fund 核准汇集投资基金 1Xi.OGl  
approved provident fund scheme 认可公积金计划 zn@yt%PCV  
approved provision 核准拨款 +(|6Wv  
approved redeemable share 核准可赎回股份 JxM[LvVi  
approved regional stock 认可地区性证券 cc^[u+  
approved retirement scheme 认可退休金计划 )W& $FU4JK  
approved subordinated loan 核准附属贷款  1ZF>e`t8  
arbitrage 套戥；套汇；套利 \.%GgTF  
arbitrageur 套戥者；套汇者 B:Xmc,|,  
arbitrary amount 临时款项 7#BUd/  
arrangement 措施；安排；协定 ()>,L?y  
arrears 欠款 %!i|"FNc  
arrears of pay 欠付薪酬 EecV%E  
arrears of revenue 逾期未收税款；逾期未收的帐项 C{8d^SCA"  
articles of association 组织章程；组织细则；组织章程细则 1k8zAtuj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6X@$xe847[  
ascertainment of profit 确定利润 oG_-a(N  
"Asia Clear" “亚洲结算系统” xiW;Y{kZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s;;"^5B.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T$ )dc^  
Asian Development Fund [ADF] 亚洲发展基金 _v9P0W^.7  
Asian dollar bond 亚洲美元债券 /{9"O y7E  
Asian dollar market 亚洲美元市场 _a 40lcP  
Asian dollar rate 亚洲美元利率 &gL &@';,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8T#tB,<fFW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \%FEQa0u  
asked price 沽盘；喊价；索价；卖方报价 ,{br6*E
 
assessable income 应评税入息 GDW$R`2  
assessable loss 应评税亏损 J!GWP:b3  
assessable profit 应评税利润 1/H9(2{L  
assessable value 应评税值 XPt<k&o1,  
assessed profit 估定利润 Do&/+Ssnu  
assessed value 经评估价值 PnKgUJoa0  
assessment 评税；评定；估价；评税单 I;<aJo6Yl  
assessment number 评税编号；估价编号 EhOy<f[4W  
assessment of additional tax 补加税评税 sX~ `Vn&  
assessment of performance 业绩评估；实绩评价 m%bw$hr  
Assessor 评税主任 /bd1Bi  
asset price bubbles 资产价格泡沫 LPNJuz  
asset-backed securities 具资产保证的证券 _K?{DnT
b  
assets accretion 资产增值 2/
c^3[ccR  
assets and liabilities 资产与负债 oe
8six
Z[  
assets betterment statement 资产递增表；资产改进表 L/VlmN_v>s  
assets lending 实物放款；有抵押贷款 $C;)Tlh  
assets of the company passing on the death 死者去世时转移的公司资产 dSkW[r9Z%l  
assets pledged as security for liabilities 用作负债抵押的资产 E?z~)0z2`  
assets portfolio 资产投资组合 ^atX/  
assets price 资产价格 cN5,\I.  
assets quality 资产质素 9y~5@/32R  
assets realization 资产变现 nKzS2u=:Y  
assets refinancing arrangement 资产再集资安排 @,Iyn<v{B  
assets securitization 资产证券化 `bJ+r)+5  
assets situated outside Hong Kong 在香港以外地方的资产 & bwhD.:=  
assets stripping 削减资产；拆卖资产 ; SS/bS|  
assets value 资产值 #0WGSIht<  
assignee 承让人 {iI"Lt  
assignment 转让；转让书；转让契 X7*i-v@  
assignment of interest 权益转让 VqeK~,}  
assignment of letters patent and trade mark 专利证书及商标转让 J^J$I!  
assignment of property 物业转让；物业转让书 U;7Cmti"  
assignment right 转让权 :|\{mo1NB  
assignor 转让人 <=D\Ckmb  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5)rMoYn25  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 s5DEuu>g  
associate member 附属会员 V4PV@{G  
associated body corporate 相联法人团体 P)2.Gx/  
associated company 相联公司；联属公司 MeHlxI  
associated corporation 相联法团 mP@<UjxI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a}Dx"zl;  
公认会计师公会〔英国〕 FSs<A@  
Association of Futures Exchange Brokers 香港期货经纪协会 D[7+xAwS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )NoNgU\7!  
association of underwriters 承保人组织 (W~')A"hC'  
assumption of control 接管 \D9J!K82  
assurance 担保；保险；转易；转易书 oM&}akPE  
assurance of interest 权益的转易 '9+JaB  
at 19XX price 按一九ＸＸ年价格计算 q;
^Q1[Ari  
at a discount 按赔价计算；按贴水价格计算；打折扣 W_%
p'8,  
at a premium 按溢价计算；按升水价格计算 8+>r!)Q+  
at call 通知付款；按通知 5u<F0$qHc  
at constant market price 按固定市价计算 [=})^t?8  
at constant price 按固定价格计算 ;PO{ ips  
at cost 按成本计算 UkE fuH  
at current market price 按当时市价计算；按现时市价计算 TJHab;7F  
at current price 按当时价格计算；按现时价格计算 sUc_)  
at factor cost 按要素成本计算；按生产要素成本计算 UC!?.  
at money-of-the-day price 按付款当日价格计算 <]~FX25  
at or better 按指定或较佳价位〔买卖指令〕 [f^:V:){  
at par 按面值计算；平价 XA&Vtgu  
at sight 见票即付 oV)#s!  
at the close 按收市盘 DHUK_#!  
at the opening 按开市盘 |#_F  
attestation 见证；见证条款 'UY
xVh9D  
at-the-money option 平价期权 %yjz@  
attorney 受权人；受托代表人 ^ucmScl  
attornment 新拥有人承认书 d-zNvbU"  
attributable profit 可归属利润 'S_OOzpC  
attributable share value 可归属股份价值 oTtJ]`T  
Auckland Stock Exchange 奥克兰证券交易所 pf\ Ybbs  
auction 拍卖 W:s>?(6?  
auctioneer 拍卖商 ~]MACG:'  
audit 审计；核数 $Z{ap  
Audit Commission 审计署 n#2tFuPE  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^~3u|u  
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〕 @B@`V F  
audit review 帐目审查 "Cj{Z@n  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [9wuaw"~[Z  
audited account 审计帐目；经审计的帐目 Q"6:W2#v  
audited annual account 经审计的周年帐目 S2TyNZbQ  
audited balance sheet 经审计的资产负债表 x6i7x"  
auditor 核数师；核数主任；审计师 M+7&kt0;  
auditor's certificate 核数师证明书；审计师证明书 A5UZUU^  
auditor's report 核数师报告；审计师报告 \gBsAZE  
Aussie bond 澳元债券 @O!BQ^'hk#  
austerity budget 紧缩预算 !O`a
aLc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Lp|7s8?  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?5N7,|K)  
Australian Dollar [AUD] 澳元 Hwz.5hV"  
Australian Options Market 澳大利亚期权市场 eHQS\n  
Australian Securities Commission 澳洲证券事务监察委员会 t",=]k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
iI!MF1  
Australian Stock Exchange 澳大利亚证券交易所 f,jN"  
Austrian Schilling [ATS] 奥地利先令 \jkMnS6FvL  
authentication 认证；鉴证 ?06+"Z  
authority to purchase 委托购买证；委购书 SBf8Ipe  
authorization 认可；核准；授权；授权书 9!``~]G2  
authorization by direction 指示授权 _~l*p"PL<  
authorization by instruction 指令授权 n=z=%T6  
authorization by warrant 令状授权 Ft<6`C  
authorization of unit trust 单位信托的认可 %4=
r .9  
authorized agent 指定代理人 U<YP
@?w  
authorized capital 法定资本 \aEarIX#*  
authorized clerk 出市员 *%3%Zj,{  
authorized dealer 认可交易商 DOsQVdH  
authorized financial institution 认可财务机构 T{A_]2 G  
authorized fund 认可基金 tdCD!rV`{  
authorized fund house 获授权的基金公司；认可基金公司 TFQX}kr]  
authorized institution 认可机构 b1*5#2rs.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 C[-M ~yIL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :t7M'BSm2z  
authorized insurer 获授权保险人；获认可承保人 pie,^-_.g  
authorized investment 特准投资项目 ^69ZX61vt  
authorized person 获授权人 8\N`2mPt  
authorized representative 获授权代表 >FR;Ux~a  
authorized share capital 法定股本 A-&'/IHR"B  
automated quotation system 自动报价系统 )YtdU(^J$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?;bsg9  
自动交易系统〔香港期货交易所有限公司〕 JO3x#1~;_  
automatic adjustment mechanism 自动调整机制 qg`8f?  
automatic adjustment system 自动调整系统 6>X9|w
  
Automatic Clearing House 自动票据交换所 5DI&pR1eZ  
automatic exchange rates accumulation system 自动化汇率累集系统 <>Nq]WqA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?oD
]J  
automatic teller machine [ATM] 自动柜员机 5x2m]
u  
autopay 自动转帐 ]8m_+:`=  
available assets 可用资产 6T qs6*  
available fiscal reserve 现存财政储备 Vx~N`|yY  
available profit 可用利润 #:)yh]MP  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 pX/42W  
average 平均；平均数；海损 )y .1}R2[  
average basic salary 平均基本薪金 7m<;"e)  
average consumer expenditure 平均消费开支；一般消费开支 Bvai  
average cost 平均成本 ~jpdDV&u\  
average cost of land production 增辟土地平均成本 7 {n>0@_  
average daily turnover 平均每日成交额 RT~6#Caf  
average daily wage rate 平均每日工资率 S^,q{x*T  
average expenditure pattern 平均开支模式 &gr)U3w  
average growth rate 平均增长率 O>M4%p  
average net fixed assets 固定资产平均净值 #~I.F4  
average of relatives 相对价格平均数 'QP~uK  
average price 平均价格 q83!PI  
average propensity to consume 平均消费倾向；一般消费倾向 Y)ig:m]#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~Pm[Ud  
average rate 平均率 PCcI(b>?l  
average revenue 平均收入；平均收益 Lj,!025  
average stock 平均库存；平均存货 |4_[wX r  
average yearly rent 平均年租 h{Zd, 9H  
avoidance of double taxation 避免双重课税 gK6_vS4K)  
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 }TDoQ]P  
<`P7^ 'z!  
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