一些有用的会计术语(也不知道发的地方对不对)A

A: (&B
& V  
A share Ａ股；甲类股份 a0n F U  
abatement of tax 减税；减扣免税额 x}roPhZ  
ABN AMRO Bank N.V. 荷兰银行 E*ic9Za8`h  
above-the-line expenditure 线上项目支出；经常预算支出 <E^:{J95  
above-the-line receipt 线上项目收入；经常预算收入 x?%vqg^r  
ABSA Asia Limited 南非联合亚洲有限公司 tsk}]@W  
absolute change 绝对数值变更 QL)UPf>Kp  
absolute expenditure 实际开支 AiyjrEa%  
absolute guideline figure 绝对准则数字 <wuP*vI"h  
absolute interest 绝对权益 |9Y9pked8  
absolute order of discharge 绝对破产解除令 0Icyi#N  
absolute profit margin 绝对利润幅度 ecFI"g  
absolute value 实值；绝对值 o0/03O  
absolutely vested interest 绝对既得权益 Qh*|mW  
absorbed cost 已吸收成本；已分摊成本 OUs2)H61  
absorption 吸收；分摊；合并 0>'1|8+`(z  
absorption rate 吸收率；摊配率；分摊率 YcGqT2oLP  
ACB Finance Limited 亚洲商业财务有限公司 =thgNMDm"  
acceptable form of reciprocity 合理的互惠条件 -0kwS4Hx2  
acceptable rate 适当利率；适当汇率 w7 QIKsI0  
acceptance agreement 承兑协议 ?;*mSQA`J  
acceptance for honour 参加承兑 z!1j8o2  
acceptor 承兑人；接受人；受票人 S:5Nh^K  
acceptor for honour 参加承兑人 $+mmqc8  
accident insurance 意外保险 ~E!"YkIr  
Accident Insurance Association of Hong Kong 香港意外保险公会 -ZuzJAA  
accident insurance scheme 意外保险计划 HU'd/5fun  
accident year basis 意外年度基准 +<iw
|vr  
accommodation 通融；贷款 Y,8M[UIK  
accommodation bill 通融票据；空头票据 $HH(8NoL  
accommodation party 汇票代发人 NLdUe32A  
account balance 帐户余额；帐户结余 >S~#E,Tg  
account book 帐簿 "#9WF}  
account collected in advance 预收款项 FVSz[n  
account current book 往来帐簿 8Yj(/S3y  
account of after-acquired property 事后取得的财产报告 qBpY3]/  
account of defaulter 拖欠帐目 &&m%=i.qK  
account payable 应付帐款 T.{I~_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 tVe*J@i\$  
account receivable 应收帐款 ,:#prT[P"  
account receivable report 应收帐款报表 K.cNx  
account statement 结单；帐单；会计财务报表 <1@_MYo  
account title 帐户名称；会计科目 & IDF9B  
accountant's report 会计师报告 tf/ f-S  
Accountant's Report Rules 会计师报告规则 MLR3A s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sFGXW  
Accounting Arrangements 《会计安排》 0]WM:6 h  
accounting basis 会计基础 R#r?<Ofw4  
accounting by Official Receiver 破产管理署署长呈交的帐目 /,;9hx  
Accounting Circular 《会计通告》 Bf7RW[ -v  
accounting class 会计类别 /yI~(8bO  
accounting date 记帐日期；会计结算日期 k_^d7yH  
accounting for money 款项核算 >2wjV"W?  
Accounting Officer 会计主任 UdY9*k  
accounting period 会计报告期；会计期 |mKd5[$  
accounting policy 会计政策；会计方针 9]S}m[8k  
accounting practice 会计惯例 eF2<L[9  
accounting principle 会计准则 P8TiB  
accounting record 会计记录 >i0FGmxH  
accounting report 会计报告 +/Z:L$C6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P_qxw-s  
Accounting Society of China 中国会计学会 <}UqtDF 0  
accounting statement 会计报表 NZD X93  
accounting system 会计制度；会计系统 [pOU!9v4  
accounting transaction 会计事项；帐务交易 xF,J[Aj  
accounting treatment 会计处理 C ]#R7G  
accounting year 会计年度 r3KV.##u,  
accretion 增值；添加 *mBEF"  
accrual 应计项目；应累算数目 E]gKJVf9[  
accrual basis 应计制；权责发生制 beq)Frn^  
accrual basis accounting 应计制会计；权责发生制会计 ,+q5e^P  
accrue 应累算；应计 
r67 3+  
accrued benefit 应累算利益 plp).Gq  
accrued charges 应计费用 }q~A( u  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z|j8:Ohz  
accrued expenses 应累算费用 #<?j784  
accrued interest payable 应付利息；应计未付利息 7{b|+0W  
accrued interest receivable 应收利息；应计未收利息 :Z/ig%  
accrued right 累算权益 a|fyo#L  
accruing profit 应累算的利润 ;`xu)08a  
accumulated fiscal reserve 累积财政储备 Kj-`ru  
accumulated profit 累积利润；滚存溢利 nVYh1@yLy  
accumulated reserve 累积储备 ]`|bf2*eA  
accumulation of surplus income 累积收益盈余 )`U T#5  
acquired assets 既得资产 pZWp2hj{X  
acquisition 收购；购置；取得 gz$=\=%>RL  
acquisition cost 购置成本 nGP>M#F  
acquisition expenses 购置费用 is`a_{5e=  
acquisition of 100% interest 收购全部股权 ?$o8=h  
acquisition of control 取得控制权 Cd(Ov5%  
acquisition of fixed assets 购置固定资产 Nl(Aa5:!  
acquisition of shell “买壳” 21;n0E  
acquisition price 收购价 $D45X<  
act of God 天灾 jm*v0kNy  
acting partner 执事合伙人 a @TAUJ,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (57x5qP X  
active partner 积极参与的合伙人 `HHbQXB  
active trading 交投活跃 G&;W  
actual circulation 实际流通 +}:c+Z<  
actual cost 实际成本 ~=c#Ff=Z  
actual expenditure 实际开支；实际支出 1&m08dZm5  
actual income 实际入息；实际收入；实际收益 N/y.=]  
actual market 现货市场 5v?6J#]2  
actual price 现货价；实际价格 _o`'b80;  
actual profit 实际利润 n,fUoS  
actual quotation 实盘；实际价位；实际报价 PPmZ[N9(;  
actual year basis 按实际年度计算 n'R 8nn6^  
actuals 实货 a#mdD:,cF  
actuarial investigation 精算调查 bb#w]!q  
actuarial principle 精算原则 FS']3uJ/  
actuarial report 精算师报告 6%5A&&O(b  
Actuarial Society of Hong Kong 香港精算学会 @5kN L~2  
actuarial valuation 精算师估值 9,F(f}(t  
actuary 精算师 LxG :?=O.  
ad referendum agreement 暂定协议；有待覆核的协定 zS?L3*u  
ad valorem duty 从价税；按值征税 N-5lILuJJ  
ad valorem duty system 从价税制 ~JBQjb
]  
ad valorem fee 从价费 v[~ U*#i  
ad valorem tariff 从价关税 wlkS+$<  
additional allowance 额外免税额 1*=[% d7  
additional amount for unexpired risk 未过期风险的额外款额 Q}1PPi,  
additional assessable profit 补加应评税利润 .&L#%
C  
additional assessment 补加评税 i/WYjo  
additional commitment 额外承担 *ZY{^f  
additional commitment vote 额外承担拨款 3<Cd>o.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M.t5,NJ  
additional dependent parent allowance 供养父母额外免税额 c[Y7tj%y  
additional provision 额外拨款 O[-wm;_(=*  
additional stamp duty 附加印花税 H p1cVs  
additional tax 补加税罚款；补加税款 T$'Ja'9Kj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VGe/;&1h  
adjudged bankrupt 被裁定破产 |&C.P?q  
adjudicated bankrupt 裁定破产人 [y'jz~9c  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9}":}!  
adjudication of bankruptcy 裁定破产；宣告破产 fEM8/bhq  
adjudication of insolvency 裁定无力偿还债务 fPspJug  
adjusted actual 经调整的实数；调整后的实数 QPGssQR6  
adjusted current assets 经调整的流动资产；调整后的流动资产 HeR-;L  
adjusted figure 经调整的数字；调整后的数额 J4x1qY)Y&v  
adjusted liabilities 经调整的负债；调整后的负债 56L>tP  
adjusted loss 经调整的亏损；调整后的亏损 ##FN0|e&  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 O/Da8#S<  
adjusted profit 经调整的利润；调整后的利润 <iL+/^#  
adjusted surplus 经调整的盈余额；调整后的盈余额 m-;u]X=a  
adjusted value 经调整的价值；调整后的价值 B-Fu/
n  
adjustment 调整；修订；理算〔保险〕 ;;UvK v  
adjustment centre 调剂中心 lMlXK4-  
adjustment lag 调整过程的时间差距；调整时差 =WN6Fj`  
adjustment mechanism 调整机制 JP[BSmhAV  
adjustment of loss 亏损调整 kkqrlJO|  
adjustment process 调整过程；调整程序 Prr<:q  
adjustment range 调整幅度 a-O9[?G/x  
administered exchange rate 受管制汇率 Q%@l`V)Rs  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8 v&5)0u  
administration expenses 行政费用 x!W
l&  
administration fee 手续费；行政费 5vY1 XZt{  
administration in bankruptcy 破产管理 U^Hymgb%  
administration order 遗产管理令 \alRBHqE  
administrator 管理人；遗产管理人 "IB)=Hc  
administrator of the estate 遗产管理人 /X8b=:h  
admission of debt 债项承认书 }!B<MGBd  
admission of proof 接纳债权证明 C[wnor!  
advance 放贷款项；垫付款项；预支款项；预付款项 sHAzg^n}r  
advance account 暂支帐目；预付款帐户 "< [D1E\  
advance compensation 预付补偿金 Tqm9><!r  
advance from shareholder 股东垫款 @8Co5`CVl  
advance pending reimbursement 预支以待日后付还 >)!"XFbb  
advanced economy 先进经济体系 t7n*kiN<q  
advancement 预付；预付财产 haB$W 4x  
advances warrant 垫款令 |QXW$  
advancing 贷出 EjvxfqPv  
adverse balance 逆差 ^W'\8L  
adverse exchange 逆汇 2W|j K  
advertisement addressed to shareholders 在报章刊登的致股东通告 %B#Ewt@[  
advice for collection 托收通知书 m3.d
!~U\  
advice of drawing 提款通知书；汇票通知书 &oNy~l o  
advice of payment 付款通知 P3(u+UI3  
Advisory Committee [Securities and Futures Commission] ?EKYKLwr  
谘询委员会〔证券及期货事务监察委员会〕 pNE!waR>  
Advisory Committee on Diversification 经济多元化谘询委员会 '0w'||#1  
affidavit 誓章；遗产申报誓章 $] w&`F-  
affidavit of no receipt 述明无收款的誓章 eK`n5Z&Y\  
affiliate 联号；联营公司；附属公司 ,TP^i 0  
affiliated company 附属公司；联号；联营公司 e8P |eK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~D 5'O^
 
affordability 负担能力 [f^~Z'TIN/  
African Development Bank [AfDB] 非洲开发银行 b) .@ xS  
after-acquired property 事后取得的财产 &W}ooGg  
after-hours dealing 市后交易 AnIENJ  
after-tax profit 税后盈利；税后利润；税后溢利 G+}|gG8  
agency agreement 代理协议 X%39
cXM C  
agency expenses 代理机构的开支 Hn:%(Rg=aW  
agency fee 代理费 XPb7gd"%W  
Agency Law 《代理法》 :*@=px  
agent 代理人；承销人 C9({7[k^%  
agent of company 公司代理人 hX~IZ((Hi8  
agent's fee 代理人费；经纪费 q!}&<w~|  
aggregate 总计；总数；总体数字 5Ss=z  
aggregate amount 总款额；总额 2}+V3/  
aggregate assets and liabilities 总体资产与负债 m<r.sq&;  
aggregate at constant price 按固定价格计算的总体数字 oDA1#-  
aggregate demand 总需求 aS:17+!  
aggregate gross position 总持仓量 `W{Ye=|[d#  
aggregate limit 总限额 }1epn#O_4  
aggregate of salaries tax 合计薪俸税 BxlpI[yWq  
aggregate performance 总体表现；总体业绩 nqy\xK#.^  
aggregate supply 总体供应 O!uX:TE|Q  
aggregate surplus 总盈余 Mx[tE?!2  
aggregate total 整体总额 AVHn7olG  
aggregate value 总值；合计价值 Kkdd}j
 
aggregated basis 合计基准 L,Uqt,  
aggregated net chargeable income 合计应课税入息实额 v;{s@CM m  
aggregation 合并计算；合计；总和 oZP:}= F  
aggregation of incomes of husband and wife 夫妇入息合并计算 eEupqOF*:W  
aggregation of property 财产的总和 g9
p#v$V  
agio 差价；贴水 \tU91VIj  
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》 1+Ja4`o,iS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0=7C-A1(D  
《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》 l$MX\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p4|:u[:&  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Nqewtn9n  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L}x"U9'C  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;k!bv|>
n  
agreement for a settlement 授产协议 V=.lpj9m  
agreement for assignment 转让协议 aCy2.Qn  
agreement for sale 售卖协议；买卖协议 naM4X@jl  
agreement for sale and purchase 买卖协议 rVFAwbR  
agreement for the payment of interest 支付利息协议 N!r@M."  
agreement for the repayment of money 还款协议 e-\J!E'1F  
agreement of reinsurance 再保险协议 ,,b_x@y*  
Agricultural Bank of China 中国农业银行 980[]&(  
air passenger departure tax 飞机乘客离境税 I6h{
S}2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]-["sw  
airport tax 机场税 ^vJ08gu_W  
alcohol duty 酒精税 3v5]L3  
alienation 让与；让渡；转让 &c?-z}=G  
alimony 生活费；赡养费 \MX>=  
All Ordinaries Index [AOI] 所有普通股指数 y7$e7~}/  
all risks 全险；综合险 3mpEF<z  
All Sales Record for Stock Market 《股票市场成交报告》 HI)ks~E/  
Allied Capital Resources Limited 新联财务有限公司 bWG}>{fj  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *>zr'Tt,W  
allocation letter 拨款信件 y}
nM'$p  
allocation of fund 分配款项；预留款项 S\s1}`pNm  
allocation of profit 利润分配；溢利分配 ]p@7[8}  
allocation warrant 拨款令 ,7k)cNstW  
allotment 分配；配股
^cBA8 1  
allotment notice 股份配售通知；配股通知 xw]Zo<F  
allotment of shares 股份分配 w,9$*=k  
allowable 可获宽免；免税的 .\LWV=B  
allowable business loss 可扣除的营业亏损 [m!$01=  
allowable expenses 可扣税的支出 Wvmf[!V;  
allowance 免税额；津贴；备抵；准备金 2u/(Q>#  
allowance for debts 债项的免税额 ]={:VsnL  
allowance for depreciation by wear and tear 耗损折旧免税额 4?1Ac7bE  
allowance for funeral expenses 殡殓费的免税额 -9vAY+s.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +2MsyA?6_  
allowance for repairs and outgoings 修葺及支出方面的免税额 nEyPNm)  
allowance to debtor 给债务人的津贴 NNb17=q_v  
alteration of capital 资本更改 HO}aLp  
alternate trustee 候补受托人 '+Ts IJh  
amalgamation 合并 C&K%Q3V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rh/3N8[6  
ambit of charges 征税范围；收费范围
XNd:x{  
amended valuation 经修订的估值 ayHI(4!$j  
American Commodities Exchange 美国商品交易所 |]Pigi7y-  
American Express Bank Limited 美国运通银行 1m|1eAGS{  
American Stock Exchange 美国证券交易所 <`~]P$  
amortization 摊销 "EQ}xj  
amount due from banks 存放银行同业的款项 Vr`UF0_3q  
amount due from banks abroad 存放海外银行同业的款项 QWxCNt:^?  
amount due from holding companies 控股公司欠款 cSoZq4  
amount due from local banks 存放本港银行同业的款项 ,1RW}1n  
amount due to banks 银行同业的存款 Su-LZ'C\  
amount due to banks abroad 海外银行同业的存款 Y=/HsG\W]  
amount due to holding companies 控股公司存款 !\RR UH*  
amount due to local banks 本港银行同业的存款 rXo,\zI;u^  
amount due to outport banks 外埠银行同业的存款 `Nc3I\tCM  
amount for note issue 发行纸币的款额 I&1h/  
amount of bond 担保契据的款额 ~+V]MT  
amount of consideration 代价款额 SL>>]A,E<`  
amount of contribution 供款数额 $bD 3  
amount of indebtedness 负债款额 ZO W{rv]  
amount of principal of the loan 贷款本金额 -GH#nF3G  
amount of rates chargeable 应征差饷数额 =KMd! $J\  
amount of share capital 股本额 
/Y|9!{.  
amount of sums assured 承保款额 pcoJ\&&W  
amount of variation 变动幅度 /QD}_lh;,  
amount of vote 拨款数额 0 l G\QT  
amount payable 应付款额 ^kt#[N  
amount receivable 应收款额 DZ(e^vq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X}h{xl
 
analysis 分析 c|hKo[r)  
ancillary risk 附属风险 wF$8#=  
annual account 周年帐目；周年帐目报表；年度决算；年结 3sHC1+  
annual accounting date 年结日期 HOtays,#<}  
annual allowance 每年免税额；年积金；年度津贴；年津 daY^{u3  
annual balance 年度余额 E':y3T@."  
annual disposable income 每年可动用收入 g6;O)b  
annual estimates 周年预算 nu4GK}xI  
annual fee 年费 H /*^$>0Uo  
annual general meeting 周年大会 Op\l  
annual growth rate 年增率；每年增长率 BY32)8SH  
annual long-term supplement 长期个案每年补助金 /p?h@6h@y  
annual pensionable emolument 可供计算退休金的年薪 R8O<}>3a  
annual report 年报 ~$YFfv>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :q0C$xF  
annual return 周年报表；周年申报表；每年报税表格 w'?u
JW  
Annual Return Rules 《周年报表规则》 Y
&]pC  
annual review of consumer prices 每年消费物价回顾 AbcmI*y  
annual roll-forward basis 逐年延展方式 ,Es5PmV@$%  
annual salary 年薪 I]jVnQ>&  
annual statement 年度报表；年度决算表 /vwGSuk._  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }NiJDs  
annuitant 年金受益人 onHUi]yYu{  
annuity 年金 WVf;uob{  
annuity contract 年金合约 f*bs{H'5  
annuity on human life 人寿年金 33s.p'  
antecedent debt 先前的债项 `+k&]z$m  
ante-dated cheque 倒填日期支票 \CX`PZ><  
anticipated expenditure 预期开支 adHHnH`,  
anticipated net profit 预期纯利 _+.z2} M  
anticipated revenue 预期收入 b?h"a<7  
anti-inflation measure 反通货膨胀措施 r6*0H/*  
anti-inflationary stance 反通货膨胀立场 i,$*+2Z  
apparent deficit 表面赤字 D{PO!WzW  
apparent financial solvency 表面偿债能力 /$/\$f$  
apparent partner 表面合伙人 Z:u7`%  
application for personal assessment 个人入息课税申请书 Q0Dw2>~_K  
application of fund 资金应用 : R.,<DQM  
application to release as liquidator and to destruct the books of accounts and documents %~}9#0h)  
申请免除清盘人职务及毁灭帐簿与文件 `SFI\Y+WDT  
appointed actuary 委任精算师 7?Xfge%\  
appointed auditor 委任核数师；委任审计师 e9o(hL  
appointed trustee 委任的受托人 i*nNu-g  
appointer 委任人 !NZFo S~  
apportioned pro rata 按比例分摊 oT_k"]~Q~2  
apportionment 分配；分摊 6*tI~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \62|w HX  
apportionment formula 分摊方程式 OI::0KOv  
apportionment of estate duty 遗产税的分摊 ^#vWdOlt  
appraisal 估价；评估 C(xdiQJh  
appreciable growth 可观增长 h9 [ov)  
appreciable impact 显着影响 ZYc)_Og  
appreciable increase 可观增长 Pdrz lu   
appreciation 增值；升值 \;$j "i&  
appreciation against other currencies 相对其他货币升值 kYmkKl_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zl4Iq+5~6Q  
appreciation tax 增值税 W5HC7o\4  
appropriation 拨款；拨用；拨付 <G}>Gk8x  
appropriation account 拨款帐目 '!b1~+PV  
Appropriation Bill 拨款法案 Q<wrO  
appropriation-in-aid system 补助拨款办法 =uMoX -  
approved assets 核准资产
HwiG~'Ah9  
approved basket stock 认可一篮子证券 SI4M<'fK  
approved budget 核准预算 o%RyE]pw,  
approved charitable donation 认可慈善捐款  G\ru%  
approved charitable institution 认可慈善机构 svHs&v  
approved currency 核准货币；认可货币 Ycn*aR2  
approved estimates 核准预算 n;
/yo~RR  
approved estimates of expenditure 核准开支预算
S^a")U4  
approved overseas insurer 核准海外保险人 z;2kKQZm  
approved overseas trust company 核准海外信托公司 F3;UH%L1  
approved pooled investment fund 核准汇集投资基金 8! pfy"  
approved provident fund scheme 认可公积金计划 cRI&cN"o  
approved provision 核准拨款 9p9:nx\  
approved redeemable share 核准可赎回股份 f*aYS  
approved regional stock 认可地区性证券 ./rNq!*a  
approved retirement scheme 认可退休金计划 ||0mfb  
approved subordinated loan 核准附属贷款 SB:-zQ5  
arbitrage 套戥；套汇；套利 kOs_]  
arbitrageur 套戥者；套汇者 @m<xpel  
arbitrary amount 临时款项 3l-8TR  
arrangement 措施；安排；协定 <;=?~QK%-  
arrears 欠款 W(9-XlYKE  
arrears of pay 欠付薪酬 =M*31>"I0  
arrears of revenue 逾期未收税款；逾期未收的帐项 E}b" qOV  
articles of association 组织章程；组织细则；组织章程细则 3.xsCcmP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L:}hZf{p*  
ascertainment of profit 确定利润 (w6024~  
"Asia Clear" “亚洲结算系统” 6Y`eYp5A  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6L}$R`s5H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 OLXG0@  
Asian Development Fund [ADF] 亚洲发展基金 ,1a6u3f,  
Asian dollar bond 亚洲美元债券 18zv]v %  
Asian dollar market 亚洲美元市场 1I<fp $h  
Asian dollar rate 亚洲美元利率 u?&P6|J&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S)>L 0^M1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;
mjk`6p  
asked price 沽盘；喊价；索价；卖方报价
j[F
\f>  
assessable income 应评税入息 l*e*jA_>:7  
assessable loss 应评税亏损 sV%<U-X  
assessable profit 应评税利润 |p-, B>p!  
assessable value 应评税值 to|O]h2*U2  
assessed profit 估定利润 O>IY<]x>L  
assessed value 经评估价值 `gDpb.=Y  
assessment 评税；评定；估价；评税单 J4;w9[a$  
assessment number 评税编号；估价编号 SRRqIQz  
assessment of additional tax 补加税评税 :54ik,l  
assessment of performance 业绩评估；实绩评价 LkK%DY  
Assessor 评税主任 O@ F0UM`!  
asset price bubbles 资产价格泡沫 AVF(YD<U  
asset-backed securities 具资产保证的证券 B8:G1r5G/  
assets accretion 资产增值 gp`$/ci  
assets and liabilities 资产与负债 ~a^mLnY@  
assets betterment statement 资产递增表；资产改进表 *GH`u*C_  
assets lending 实物放款；有抵押贷款 f(6`5/C  
assets of the company passing on the death 死者去世时转移的公司资产 /q^)thJ~  
assets pledged as security for liabilities 用作负债抵押的资产 $BXZFC_1S  
assets portfolio 资产投资组合 #.'0DWT\-  
assets price 资产价格 !D!~4h)  
assets quality 资产质素 wqkD
 
assets realization 资产变现 %iPWg
  
assets refinancing arrangement 资产再集资安排 nQy.?*X  
assets securitization 资产证券化 idPx! fe  
assets situated outside Hong Kong 在香港以外地方的资产 A,Wwt [Qw  
assets stripping 削减资产；拆卖资产 ;6KcX\g-  
assets value 资产值 "v@Y[QI  
assignee 承让人 lmi,P-Q  
assignment 转让；转让书；转让契  z"Miy  
assignment of interest 权益转让 ~:'tp28?  
assignment of letters patent and trade mark 专利证书及商标转让 U0 nSI  
assignment of property 物业转让；物业转让书 ;wK;  
assignment right 转让权 MxQhkY-=  
assignor 转让人 Ye% e!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ikX"f?Q;S2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {p[{5k 0  
associate member 附属会员 9~n`6;R  
associated body corporate 相联法人团体  sC1Mwx  
associated company 相联公司；联属公司 eyUguA<lK\  
associated corporation 相联法团 N?hQ53#3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *?x$q/a  
公认会计师公会〔英国〕 zl^ %x1G  
Association of Futures Exchange Brokers 香港期货经纪协会 &kUEnwQ-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 duFVh8  
association of underwriters 承保人组织 =PYfk6j9  
assumption of control 接管 =.a}  
assurance 担保；保险；转易；转易书 RtO3!dGT.  
assurance of interest 权益的转易 +pXYBwH 7Q  
at 19XX price 按一九ＸＸ年价格计算 |;sL*Vr  
at a discount 按赔价计算；按贴水价格计算；打折扣 f>!)y-7  
at a premium 按溢价计算；按升水价格计算 c<bV3,  
at call 通知付款；按通知 U*(/eEtd-  
at constant market price 按固定市价计算 c%+/TO  
at constant price 按固定价格计算 uatY:GSR  
at cost 按成本计算 )eIC5>#.  
at current market price 按当时市价计算；按现时市价计算 `@TWZ%f6  
at current price 按当时价格计算；按现时价格计算 d9e_slx  
at factor cost 按要素成本计算；按生产要素成本计算 Q]$gw,H"6  
at money-of-the-day price 按付款当日价格计算 v3O+ ;4  
at or better 按指定或较佳价位〔买卖指令〕 7^)8DwAl  
at par 按面值计算；平价 -<H\VT%98
 
at sight 见票即付  bi/ AQ^  
at the close 按收市盘 FnxPM`Zx  
at the opening 按开市盘 QOiPDu=8z  
attestation 见证；见证条款 v=5H,4UMA  
at-the-money option 平价期权 HVjN<HIqM  
attorney 受权人；受托代表人 Pt5"q3ec{T  
attornment 新拥有人承认书 G5*"P!@6  
attributable profit 可归属利润 2^ uP[  
attributable share value 可归属股份价值 7.)kG}q]  
Auckland Stock Exchange 奥克兰证券交易所 J>Pc@,y  
auction 拍卖 D+#OB|&Dn  
auctioneer 拍卖商 yC\dM1X  
audit 审计；核数 A.tXAOM(VW  
Audit Commission 审计署 7>.d*?eao\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :j^IXZW  
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〕 2qd5iOhX+  
audit review 帐目审查 [x{z}rYH  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,+2!&"zD  
audited account 审计帐目；经审计的帐目 ncTPFv H5  
audited annual account 经审计的周年帐目 wN NXUW  
audited balance sheet 经审计的资产负债表 @=_4i&]$  
auditor 核数师；核数主任；审计师 wnUuoX(  
auditor's certificate 核数师证明书；审计师证明书 ,5V w^@F  
auditor's report 核数师报告；审计师报告 |"}oGL6-  
Aussie bond 澳元债券 Ey|{yUmU+  
austerity budget 紧缩预算 HQ /D)D  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4g4[n7  
Australia All Ordinaries Index 澳洲所有普通股票指数 _D+pJ{@W  
Australian Dollar [AUD] 澳元 {g9*t}l4  
Australian Options Market 澳大利亚期权市场 9*~bAgkWI  
Australian Securities Commission 澳洲证券事务监察委员会 I]GGmN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !0-KB#  
Australian Stock Exchange 澳大利亚证券交易所 E'-lpE  
Austrian Schilling [ATS] 奥地利先令 Ic2Q<V}oq  
authentication 认证；鉴证 /cHUqn30a  
authority to purchase 委托购买证；委购书 \k4tYL5  
authorization 认可；核准；授权；授权书 J
uW"4R  
authorization by direction 指示授权 Gh%R4)}  
authorization by instruction 指令授权 tTEw"DL_-  
authorization by warrant 令状授权 =csh=V@s  
authorization of unit trust 单位信托的认可 H4B|c42  
authorized agent 指定代理人 F$/7X~*  
authorized capital 法定资本 f \ E9u}  
authorized clerk 出市员 8c`EB-y  
authorized dealer 认可交易商 [#@\A]LO  
authorized financial institution 认可财务机构 i+qtL3  
authorized fund 认可基金 :; z]:d  
authorized fund house 获授权的基金公司；认可基金公司 ,J6t 1V  
authorized institution 认可机构 YCl&}/.pA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E)3Ah!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZLDO&}  
authorized insurer 获授权保险人；获认可承保人 "DO|B=EejP  
authorized investment 特准投资项目 |N5r_V  
authorized person 获授权人 Bnp\G h  
authorized representative 获授权代表 UuS6y9@v  
authorized share capital 法定股本 dNu?O>=  
automated quotation system 自动报价系统 joz0D!-"#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2dsXG$-W2  
自动交易系统〔香港期货交易所有限公司〕 =jEVHIYt  
automatic adjustment mechanism 自动调整机制 ^[x6p}$  
automatic adjustment system 自动调整系统 Ab #}BHI  
Automatic Clearing House 自动票据交换所 S>Z07d6&  
automatic exchange rates accumulation system 自动化汇率累集系统 g^l~AR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 E3hXs6P  
automatic teller machine [ATM] 自动柜员机 o75l
&`  
autopay 自动转帐 _V`F_C\\#  
available assets 可用资产 HPMj+xH  
available fiscal reserve 现存财政储备 Ec9%RAxl  
available profit 可用利润 4A0v>G`E*#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >sjvE4s  
average 平均；平均数；海损 j>8S,b=%  
average basic salary 平均基本薪金 sU(<L0  
average consumer expenditure 平均消费开支；一般消费开支 a B$x(8pP@  
average cost 平均成本 DD5cUlOSu  
average cost of land production 增辟土地平均成本 r2%Qk  
average daily turnover 平均每日成交额 >P+oNY  
average daily wage rate 平均每日工资率 %i6/= 'u  
average expenditure pattern 平均开支模式 EtnuEU  
average growth rate 平均增长率 l{I.l  
average net fixed assets 固定资产平均净值 /IQ$[WR cx  
average of relatives 相对价格平均数 IM$ d~C  
average price 平均价格 Wr3z%1  
average propensity to consume 平均消费倾向；一般消费倾向 P b-4$n2c  
average propensity to save 平均储蓄倾向；一般储蓄倾向 =;"eZ  
average rate 平均率 W7W(jMH  
average revenue 平均收入；平均收益 BZQ"[-V{  
average stock 平均库存；平均存货 M ~;]d  
average yearly rent 平均年租 H Y~[/H+:  
avoidance of double taxation 避免双重课税 -zg 6^f_pW  
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 o)f$ 7.  
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