一些有用的会计术语(也不知道发的地方对不对)A

A: .',ikez  
A share Ａ股；甲类股份 F{[2|u(4  
abatement of tax 减税；减扣免税额 "h_n/}r=  
ABN AMRO Bank N.V. 荷兰银行 s+yBxgQ/  
above-the-line expenditure 线上项目支出；经常预算支出 A0oC*/  
above-the-line receipt 线上项目收入；经常预算收入 _R8)%<E  
ABSA Asia Limited 南非联合亚洲有限公司 UQPd@IVu6  
absolute change 绝对数值变更 [LL"86D  
absolute expenditure 实际开支 gpHI)1i'H  
absolute guideline figure 绝对准则数字 o8KlY?hX  
absolute interest 绝对权益 (+@3Dr5o0}  
absolute order of discharge 绝对破产解除令 =Q.2:*d.  
absolute profit margin 绝对利润幅度 A8e b{
qv  
absolute value 实值；绝对值 ;g^QHr  
absolutely vested interest 绝对既得权益 za<Ja=f9X  
absorbed cost 已吸收成本；已分摊成本 zXbTpm  
absorption 吸收；分摊；合并 vo!:uvy;2  
absorption rate 吸收率；摊配率；分摊率 dB<BEe\$g.  
ACB Finance Limited 亚洲商业财务有限公司 ZA1?'  
acceptable form of reciprocity 合理的互惠条件 , y{o!w  
acceptable rate 适当利率；适当汇率 8s?;<6  
acceptance agreement 承兑协议 nvu|V3B0  
acceptance for honour 参加承兑 5EFow-AH  
acceptor 承兑人；接受人；受票人 mmwwz  
acceptor for honour 参加承兑人 !g=
,O6  
accident insurance 意外保险 UmiW_JB  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^^jF*)DT@  
accident insurance scheme 意外保险计划 @2CYv>  
accident year basis 意外年度基准 l"IBt:  
accommodation 通融；贷款 %Q1v8l.}  
accommodation bill 通融票据；空头票据 R@=ve %a-  
accommodation party 汇票代发人 Rk"VFe
>r  
account balance 帐户余额；帐户结余 viD+~j18  
account book 帐簿 , *e^,|#  
account collected in advance 预收款项 8BE OE<  
account current book 往来帐簿 RW,ew!Z  
account of after-acquired property 事后取得的财产报告 z\_q`43U7  
account of defaulter 拖欠帐目 $SG^, !!&A  
account payable 应付帐款 qq[2h~6
P]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }!Qo wG  
account receivable 应收帐款 .3{S
6#  
account receivable report 应收帐款报表 d+fmVM?p  
account statement 结单；帐单；会计财务报表 70lb6A  
account title 帐户名称；会计科目 -66|Y  
accountant's report 会计师报告 "LaNXZ9  
Accountant's Report Rules 会计师报告规则 1 YMaUyL 1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 X[j4V<4O  
Accounting Arrangements 《会计安排》 e1~C>  
accounting basis 会计基础 z ]o&^Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 TkWS-=lNH0  
Accounting Circular 《会计通告》 K&BlWXT  
accounting class 会计类别 kQ.atr`?e  
accounting date 记帐日期；会计结算日期 EVgn^,  
accounting for money 款项核算 T"kaOy  
Accounting Officer 会计主任 mRj-$:}L  
accounting period 会计报告期；会计期 rU<  H7U  
accounting policy 会计政策；会计方针 x:xKlPGd  
accounting practice 会计惯例 Ad@))o2  
accounting principle 会计准则 F8_pwJUpf-  
accounting record 会计记录 P%'bSx1  
accounting report 会计报告 "!E(=W?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n_$l
RX5  
Accounting Society of China 中国会计学会 ?tqTG2!(  
accounting statement 会计报表 e>nRJH8pK  
accounting system 会计制度；会计系统 ,EcmMI^A  
accounting transaction 会计事项；帐务交易 DG7FG--  
accounting treatment 会计处理 (z ;=3S  
accounting year 会计年度 <g>_#fz"K  
accretion 增值；添加 2?QIK3"v  
accrual 应计项目；应累算数目 #Sb1oLC  
accrual basis 应计制；权责发生制 v}xz`]MW<,  
accrual basis accounting 应计制会计；权责发生制会计 AJt0l|F  
accrue 应累算；应计 y"e'Gg2  
accrued benefit 应累算利益 1'c!9  
accrued charges 应计费用 {(D
$Xb  
accrued cumulative preference share dividend 应累算的累积优先股股息 [GhT.  
accrued expenses 应累算费用 MyCX6+Ci)  
accrued interest payable 应付利息；应计未付利息 @,M!&l  
accrued interest receivable 应收利息；应计未收利息 P8DJv-f`  
accrued right 累算权益 8@6:UR.)  
accruing profit 应累算的利润 mEz&:A  
accumulated fiscal reserve 累积财政储备 j
,6dGb  
accumulated profit 累积利润；滚存溢利 q$:T<mFK$  
accumulated reserve 累积储备 nHD4J;l  
accumulation of surplus income 累积收益盈余 F
3H)B:  
acquired assets 既得资产 pA(@gisg  
acquisition 收购；购置；取得 *Z|!%C  
acquisition cost 购置成本 #OJ^[Zi<  
acquisition expenses 购置费用 S$BwOx3QF  
acquisition of 100% interest 收购全部股权 uPRusG4!R  
acquisition of control 取得控制权 b]4yFwb  
acquisition of fixed assets 购置固定资产 G A2S  
acquisition of shell “买壳” egx(N <  
acquisition price 收购价 e_k1pox]l  
act of God 天灾 fcnbPO0M  
acting partner 执事合伙人 a3R#Bg(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T>vHZZiO  
active partner 积极参与的合伙人 Nf-IDK  
active trading 交投活跃 9y.C])(2  
actual circulation 实际流通 C<qJnB:B9  
actual cost 实际成本 t+m$lqm  
actual expenditure 实际开支；实际支出
qa`bR%eH  
actual income 实际入息；实际收入；实际收益 ~`T(mh',  
actual market 现货市场 ZzzQXfA#  
actual price 现货价；实际价格 @L{HT8utK3  
actual profit 实际利润 +;:i,`Lmg  
actual quotation 实盘；实际价位；实际报价 (d4zNYK  
actual year basis 按实际年度计算 ^tc@bsUF  
actuals 实货 "F"G(ba^  
actuarial investigation 精算调查 [K&O]s<Y  
actuarial principle 精算原则 [g&Q_+,j  
actuarial report 精算师报告 8*>6+"w  
Actuarial Society of Hong Kong 香港精算学会 RUX!(Xw  
actuarial valuation 精算师估值 h!yF  
actuary 精算师 7" Dw4}T  
ad referendum agreement 暂定协议；有待覆核的协定 FT`y3~
 
ad valorem duty 从价税；按值征税 Ug3PZ7lK  
ad valorem duty system 从价税制 -Zocu<Rs  
ad valorem fee 从价费 ;#`Z(A}  
ad valorem tariff 从价关税 f7d)  
additional allowance 额外免税额 y'2K7\>E  
additional amount for unexpired risk 未过期风险的额外款额 xx!o]D-}  
additional assessable profit 补加应评税利润 {< jLfL1  
additional assessment 补加评税 %J~8a_vO  
additional commitment 额外承担 kl3#&>e  
additional commitment vote 额外承担拨款 dE/Vl/:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5_G7XBvD/w  
additional dependent parent allowance 供养父母额外免税额 kW6}57iV  
additional provision 额外拨款 53BXz= k  
additional stamp duty 附加印花税 CM9+h;Zm  
additional tax 补加税罚款；补加税款 &>L\unS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,o*b-Cv/  
adjudged bankrupt 被裁定破产 uDH)0#  
adjudicated bankrupt 裁定破产人 <JF78MD\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #vLDNR  
adjudication of bankruptcy 裁定破产；宣告破产 rIW`(IG_  
adjudication of insolvency 裁定无力偿还债务 ;X|;/@@  
adjusted actual 经调整的实数；调整后的实数 zr84%_^  
adjusted current assets 经调整的流动资产；调整后的流动资产 KW+^9&lA  
adjusted figure 经调整的数字；调整后的数额 dr,j~s  
adjusted liabilities 经调整的负债；调整后的负债 WDE_"Mm  
adjusted loss 经调整的亏损；调整后的亏损 <mrLld#_:C  
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 wqA5GK>m2  
adjusted profit 经调整的利润；调整后的利润 -uy}]s5Qu  
adjusted surplus 经调整的盈余额；调整后的盈余额 MT
%ky  
adjusted value 经调整的价值；调整后的价值 s![=F}ck  
adjustment 调整；修订；理算〔保险〕 5A~w_p*}  
adjustment centre 调剂中心 3w!oJB  
adjustment lag 调整过程的时间差距；调整时差 1hi^  
adjustment mechanism 调整机制 \&ERSk2  
adjustment of loss 亏损调整 GlQ=M)E  
adjustment process 调整过程；调整程序 (t<i?>p  
adjustment range 调整幅度 /\ ~{  
administered exchange rate 受管制汇率 V%Y.N4H  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Lm,io\z  
administration expenses 行政费用 ax>en]rNP  
administration fee 手续费；行政费 ]y-r
 I  
administration in bankruptcy 破产管理 cpu+"/\  
administration order 遗产管理令 jDH)S{k  
administrator 管理人；遗产管理人 I`Rxijz  
administrator of the estate 遗产管理人 RM%lhDFY  
admission of debt 债项承认书 PeTA:MW  
admission of proof 接纳债权证明 6Oo'&3@  
advance 放贷款项；垫付款项；预支款项；预付款项 ^h^j:!76j  
advance account 暂支帐目；预付款帐户 +n2x@ 0op  
advance compensation 预付补偿金 ;E*^AW  
advance from shareholder 股东垫款 9L!Vj J  
advance pending reimbursement 预支以待日后付还 4.H!rkMM  
advanced economy 先进经济体系 ``ao
LQc`  
advancement 预付；预付财产 47$JN}qI0  
advances warrant 垫款令 >s[}f6*2@  
advancing 贷出 Z#7HuAF{]  
adverse balance 逆差 +1h^9Y'  
adverse exchange 逆汇 >a_K:O|AJ  
advertisement addressed to shareholders 在报章刊登的致股东通告 1;ZEuO  
advice for collection 托收通知书 ?G!
^|^S*  
advice of drawing 提款通知书；汇票通知书 nez5z:7F  
advice of payment 付款通知 z0g$+bhy  
Advisory Committee [Securities and Futures Commission] bgYM  
谘询委员会〔证券及期货事务监察委员会〕 ^Ud`2 OW;2  
Advisory Committee on Diversification 经济多元化谘询委员会 tet  
affidavit 誓章；遗产申报誓章 t MA
  
affidavit of no receipt 述明无收款的誓章 ,,fLK1  
affiliate 联号；联营公司；附属公司 ELY$ ]^T  
affiliated company 附属公司；联号；联营公司 JK,#dA#
 
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pxDZ}4mOh  
affordability 负担能力 K{q(/>:  
African Development Bank [AfDB] 非洲开发银行 ->8n
.!F}  
after-acquired property 事后取得的财产 kIXLB!L2b^  
after-hours dealing 市后交易 @H7dQ,%  
after-tax profit 税后盈利；税后利润；税后溢利 = 2My-%i  
agency agreement 代理协议 jW
P(7}U  
agency expenses 代理机构的开支 :V+t|@m5l  
agency fee 代理费 r8Gq\
^  
Agency Law 《代理法》 Ix1ec^?f  
agent 代理人；承销人 z^Oiwzo  
agent of company 公司代理人 Z [68ji]  
agent's fee 代理人费；经纪费 jUBlIVl]  
aggregate 总计；总数；总体数字 I&1Mh4yu  
aggregate amount 总款额；总额 N_/&xHw  
aggregate assets and liabilities 总体资产与负债 0F
Eb[+N  
aggregate at constant price 按固定价格计算的总体数字 QbOmJQ  
aggregate demand 总需求 ;YK^&!N  
aggregate gross position 总持仓量 6@Eip[e  
aggregate limit 总限额 .z+QyNc:  
aggregate of salaries tax 合计薪俸税 Dk]Y\:  
aggregate performance 总体表现；总体业绩 -#)xeW.d  
aggregate supply 总体供应 $2;YJjz(  
aggregate surplus 总盈余 n-H0cm  
aggregate total 整体总额 H3`%#wQ0j  
aggregate value 总值；合计价值 L6l~!bEc  
aggregated basis 合计基准 !H?#~{ W}  
aggregated net chargeable income 合计应课税入息实额 jZm1.{[>  
aggregation 合并计算；合计；总和 .0\Wu+  
aggregation of incomes of husband and wife 夫妇入息合并计算 y6:=2(]w<p  
aggregation of property 财产的总和 `@Kh>K  
agio 差价；贴水 Z~$&
h  
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》 {H"gp
?Z-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment IGv>0LOd@  
《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》 i3(bg,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d&R/fIm  
《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》 6pr}A  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment OaU$ [Z'8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0m*0I>  
agreement for a settlement 授产协议 ;y"E}h  
agreement for assignment 转让协议 $9Z8P_^.0(  
agreement for sale 售卖协议；买卖协议 eDTEy;^o  
agreement for sale and purchase 买卖协议 eZP"M6  
agreement for the payment of interest 支付利息协议 ';b/D   
agreement for the repayment of money 还款协议 (qB$I\  
agreement of reinsurance 再保险协议 QdDdrR^&  
Agricultural Bank of China 中国农业银行 /l:3*u  
air passenger departure tax 飞机乘客离境税 PPE:@!u<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `$MO.K{  
airport tax 机场税 L$(W* PG}  
alcohol duty 酒精税 mjy%xzVr6^  
alienation 让与；让渡；转让 \B2=E  
alimony 生活费；赡养费 d@] 0 =Ax  
All Ordinaries Index [AOI] 所有普通股指数 OmKT}D~ 4  
all risks 全险；综合险 ShGR!r<  
All Sales Record for Stock Market 《股票市场成交报告》 HESwz{eSS  
Allied Capital Resources Limited 新联财务有限公司 b?H
W6Kfc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 if^\Gs$  
allocation letter 拨款信件 `' 6]Z*  
allocation of fund 分配款项；预留款项 E$8GXo00v  
allocation of profit 利润分配；溢利分配 gDAA>U3|$  
allocation warrant 拨款令 7NJ1cQ-}t  
allotment 分配；配股 j g$%WAEb  
allotment notice 股份配售通知；配股通知 ,F:l?dfB\I  
allotment of shares 股份分配
E;-R<X5n  
allowable 可获宽免；免税的 ^dqyX(
 
allowable business loss 可扣除的营业亏损 M-|4cd]6  
allowable expenses 可扣税的支出 6
S`eN\s  
allowance 免税额；津贴；备抵；准备金 9^Wj<  
allowance for debts 债项的免税额 8 wC3}U  
allowance for depreciation by wear and tear 耗损折旧免税额 pN%L3?2  
allowance for funeral expenses 殡殓费的免税额 >rYP}k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]u2!)vZh'  
allowance for repairs and outgoings 修葺及支出方面的免税额 h-jea1m  
allowance to debtor 给债务人的津贴 G4<'G c  
alteration of capital 资本更改 ;QgJw2G  
alternate trustee 候补受托人 ^>k[T.  
amalgamation 合并 wU+ofj; +I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !;iySRZr  
ambit of charges 征税范围；收费范围 WW==  
amended valuation 经修订的估值 =xa`)#4(  
American Commodities Exchange 美国商品交易所 \[Rh\v&  
American Express Bank Limited 美国运通银行 c&F"tLl  
American Stock Exchange 美国证券交易所 >@y5R^B`  
amortization 摊销 >`s2s@Mx  
amount due from banks 存放银行同业的款项 S ._9  
amount due from banks abroad 存放海外银行同业的款项 c9f~^}jNb  
amount due from holding companies 控股公司欠款 $&lS7}  
amount due from local banks 存放本港银行同业的款项 h'kgL~+$  
amount due to banks 银行同业的存款 y4M<L. RO  
amount due to banks abroad 海外银行同业的存款 H>_%ZXL  
amount due to holding companies 控股公司存款 YSv\T '3  
amount due to local banks 本港银行同业的存款 bU_9GGG|  
amount due to outport banks 外埠银行同业的存款 HjV83S;  
amount for note issue 发行纸币的款额 :K2N7?shA  
amount of bond 担保契据的款额 W13$-hf9  
amount of consideration 代价款额 UY)YhXW  
amount of contribution 供款数额 JH<q7Y6!y  
amount of indebtedness 负债款额 Ybd){Je"z  
amount of principal of the loan 贷款本金额 ZJ+q<n_4}  
amount of rates chargeable 应征差饷数额 j.ANBE96>  
amount of share capital 股本额 3haY{CEr  
amount of sums assured 承保款额 D97oS!*  
amount of variation 变动幅度 xN2{Vi{ad  
amount of vote 拨款数额 ?c=l"\^x  
amount payable 应付款额 f]o DZO%^  
amount receivable 应收款额 O!/J2SfuDH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bO^%#<7  
analysis 分析 =_L"x~0I-  
ancillary risk 附属风险 1Qf5H!5vx  
annual account 周年帐目；周年帐目报表；年度决算；年结 [ &R-YQ@  
annual accounting date 年结日期 t{84ioJ"$  
annual allowance 每年免税额；年积金；年度津贴；年津 0)9GkHVu(  
annual balance 年度余额 ~v+& ?dg  
annual disposable income 每年可动用收入 b6);bX>e  
annual estimates 周年预算 ;:"~utL7  
annual fee 年费 ,:;nq>
;  
annual general meeting 周年大会 u4+)lvt  
annual growth rate 年增率；每年增长率 _!w# {5~  
annual long-term supplement 长期个案每年补助金 Ak>RLD25_  
annual pensionable emolument 可供计算退休金的年薪 =X-$kk  
annual report 年报 sV3/8W13  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^HC! my
 
annual return 周年报表；周年申报表；每年报税表格 B8[H><)o\y  
Annual Return Rules 《周年报表规则》 jC;XY!d6  
annual review of consumer prices 每年消费物价回顾 ^$rt|]  
annual roll-forward basis 逐年延展方式 O6boTB_2  
annual salary 年薪 ScM2_k`D  
annual statement 年度报表；年度决算表 inR8m 4c]P  
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 hQHV]xW  
annuitant 年金受益人 h2uO+qEsu  
annuity 年金 x?Q;o+2v  
annuity contract 年金合约 c#Ux{^ZE  
annuity on human life 人寿年金 SznNvd <  
antecedent debt 先前的债项 ^@L  
ante-dated cheque 倒填日期支票 B;?a. 81~  
anticipated expenditure 预期开支 $,'r} %  
anticipated net profit 预期纯利 7xWX:2l*?  
anticipated revenue 预期收入 #4~Ivj  
anti-inflation measure 反通货膨胀措施 =B;rj  
anti-inflationary stance 反通货膨胀立场 ?uh7m2l0D  
apparent deficit 表面赤字 jsk<N  
apparent financial solvency 表面偿债能力 q]'VVlP)  
apparent partner 表面合伙人 Dr`A4LnqY  
application for personal assessment 个人入息课税申请书 &=_YL  
application of fund 资金应用 )[%#HT  
application to release as liquidator and to destruct the books of accounts and documents .F%RW8=Q  
申请免除清盘人职务及毁灭帐簿与文件 E%/E%9-7\  
appointed actuary 委任精算师 U .e Urzu  
appointed auditor 委任核数师；委任审计师 RZDZ3W(;h  
appointed trustee 委任的受托人 8FbBv"LI,g  
appointer 委任人 J*$ !^\s  
apportioned pro rata 按比例分摊 Z$6W)~;,
 
apportionment 分配；分摊 |%b'L.$
4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &z%7Nu  
apportionment formula 分摊方程式 Vf O0 z5&  
apportionment of estate duty 遗产税的分摊 D>LdDhNn,`  
appraisal 估价；评估 k('2K2P  
appreciable growth 可观增长 [.3M>,)+-  
appreciable impact 显着影响 .,tf[w 71  
appreciable increase 可观增长 :5C9uW#  
appreciation 增值；升值 GT#iY*  
appreciation against other currencies 相对其他货币升值 ^Z\1z!{R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IjNE1b
$  
appreciation tax 增值税 3#5sj >  
appropriation 拨款；拨用；拨付 lC^q}Bh:  
appropriation account 拨款帐目 V

I37  
Appropriation Bill 拨款法案 >f}rM20Vm  
appropriation-in-aid system 补助拨款办法 cAIS?]1  
approved assets 核准资产 W 4 )^8/  
approved basket stock 认可一篮子证券 !U=;e?o  
approved budget 核准预算 Fvi<5v  
approved charitable donation 认可慈善捐款 :c<C;.  
approved charitable institution 认可慈善机构 lD 9'^J  
approved currency 核准货币；认可货币 )UN@|IX  
approved estimates 核准预算 DQ~+\  
approved estimates of expenditure 核准开支预算 5b|_?Em7  
approved overseas insurer 核准海外保险人 //|9J(B]  
approved overseas trust company 核准海外信托公司 zXp{9P\c  
approved pooled investment fund 核准汇集投资基金 LH0\Sm
hU  
approved provident fund scheme 认可公积金计划 8 I,(\<Xv  
approved provision 核准拨款 "64pVaT4  
approved redeemable share 核准可赎回股份 H:p(C?tk{  
approved regional stock 认可地区性证券 e$Md?Pq  
approved retirement scheme 认可退休金计划 H|75,!<  
approved subordinated loan 核准附属贷款 u9k##a4.E  
arbitrage 套戥；套汇；套利 5?6ATP:[  
arbitrageur 套戥者；套汇者 BA L!6  
arbitrary amount 临时款项 W\FKAvS  
arrangement 措施；安排；协定 WS2TOAya)  
arrears 欠款 g[:5@fI#*  
arrears of pay 欠付薪酬 T>W(Caelq  
arrears of revenue 逾期未收税款；逾期未收的帐项 tAYu|\]  
articles of association 组织章程；组织细则；组织章程细则 hb^e2@i;Oq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @HaWd3  
ascertainment of profit 确定利润 2u#
{K9g  
"Asia Clear" “亚洲结算系统” +O9l@X$l=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X @r5^A[9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1~ZDHfd
5  
Asian Development Fund [ADF] 亚洲发展基金 ^c.b@BE  
Asian dollar bond 亚洲美元债券 Q_M2!qj  
Asian dollar market 亚洲美元市场 *>Om3[D  
Asian dollar rate 亚洲美元利率 Z1OX9]##r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y$Os&t@bu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (
Tc 
~  
asked price 沽盘；喊价；索价；卖方报价 1!BV]&,[  
assessable income 应评税入息 w;{k\=W3Ff  
assessable loss 应评税亏损 zg|yW6l)9  
assessable profit 应评税利润 9;JUc0%  
assessable value 应评税值 qlDL
Z.  
assessed profit 估定利润 sm\/wlbE  
assessed value 经评估价值 */?L_\7  
assessment 评税；评定；估价；评税单 x{RTI#a.  
assessment number 评税编号；估价编号 1AA(qE  
assessment of additional tax 补加税评税 Yo(8mtYU  
assessment of performance 业绩评估；实绩评价 CbK7="48  
Assessor 评税主任 /WMG)#kw'  
asset price bubbles 资产价格泡沫 dk;Ed  
asset-backed securities 具资产保证的证券 ?CM,k0  
assets accretion 资产增值 b]CJf8'u  
assets and liabilities 资产与负债 M`iJ6L  
assets betterment statement 资产递增表；资产改进表 qfN<w&P  
assets lending 实物放款；有抵押贷款 9Q].cDe[  
assets of the company passing on the death 死者去世时转移的公司资产 YQe @C  
assets pledged as security for liabilities 用作负债抵押的资产 zgVplp  
assets portfolio 资产投资组合 Og-Mnx3  
assets price 资产价格 uodO^5"-  
assets quality 资产质素 1gH5#_?  
assets realization 资产变现 [NaU\;w\  
assets refinancing arrangement 资产再集资安排 Gf]oRNP,N  
assets securitization 资产证券化 bCA3w%,kM  
assets situated outside Hong Kong 在香港以外地方的资产 ]:]2f9y  
assets stripping 削减资产；拆卖资产 )mwY] !  
assets value 资产值 nef-xxXC^I  
assignee 承让人 2yeq2v  
assignment 转让；转让书；转让契 !YAkHrF`[0  
assignment of interest 权益转让 H${Ym BG  
assignment of letters patent and trade mark 专利证书及商标转让 v mw7H  
assignment of property 物业转让；物业转让书 r|0C G^:C  
assignment right 转让权 Re,0RM
\  
assignor 转让人 WDgp(Av!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 nE::9Yh8z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (}]74Lc  
associate member 附属会员 "ZT=[&2  
associated body corporate 相联法人团体 v-OGY[|97  
associated company 相联公司；联属公司 $0cMrf@  
associated corporation 相联法团 _%<7!|"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b*.)m  
公认会计师公会〔英国〕 #v~zf@<KLB  
Association of Futures Exchange Brokers 香港期货经纪协会 |!IJ/ivEgw  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d5sGt#   
association of underwriters 承保人组织 BWw7o{d  
assumption of control 接管 |%zhwDQ.  
assurance 担保；保险；转易；转易书 lWnV{/q\X  
assurance of interest 权益的转易 TSE(K
t  
at 19XX price 按一九ＸＸ年价格计算 C8NbxP  
at a discount 按赔价计算；按贴水价格计算；打折扣 >+1^XeeS  
at a premium 按溢价计算；按升水价格计算 c WK@O>  
at call 通知付款；按通知 \U~ggg0h  
at constant market price 按固定市价计算 RTF{<,E.UX  
at constant price 按固定价格计算 ?86h:9  
at cost 按成本计算 X2sK<Qluql  
at current market price 按当时市价计算；按现时市价计算 zA( 2+e 7  
at current price 按当时价格计算；按现时价格计算 APK@Oq  
at factor cost 按要素成本计算；按生产要素成本计算 r+$ 0u~^  
at money-of-the-day price 按付款当日价格计算 etGquW.  
at or better 按指定或较佳价位〔买卖指令〕 eb.`Q+Gb  
at par 按面值计算；平价 {SK8Mdn  
at sight 见票即付 *7!}[ v_  
at the close 按收市盘 u%ih7v!r\  
at the opening 按开市盘 <&W3\/xx  
attestation 见证；见证条款 S2j7(T;~YB  
at-the-money option 平价期权 iAup',AZg  
attorney 受权人；受托代表人 [iL2c=_  
attornment 新拥有人承认书 y0A2{'w  
attributable profit 可归属利润 Z AZQFr'*  
attributable share value 可归属股份价值 B[b'OtH  
Auckland Stock Exchange 奥克兰证券交易所 i?*&1i@  
auction 拍卖 h1)p{5}H  
auctioneer 拍卖商 1F[; )@  
audit 审计；核数 {n.g7S~  
Audit Commission 审计署 MZL~IX  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /[{?zS{  
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〕 Td8'z'  
audit review 帐目审查 t(}&<<1Bz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wiwJD}3h'  
audited account 审计帐目；经审计的帐目 nC>#@*+jK  
audited annual account 经审计的周年帐目 ;O5NZa!.73  
audited balance sheet 经审计的资产负债表 j7"E0Wc^o_  
auditor 核数师；核数主任；审计师 9(u2j
bA  
auditor's certificate 核数师证明书；审计师证明书 'HOcK8}b  
auditor's report 核数师报告；审计师报告 Lg9ktRKK  
Aussie bond 澳元债券 hkW"D<ii-  
austerity budget 紧缩预算 T 0^U ]C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 U0)(k}Q)  
Australia All Ordinaries Index 澳洲所有普通股票指数 Qy4AuMU2  
Australian Dollar [AUD] 澳元 @X4;fd  
Australian Options Market 澳大利亚期权市场 \6
C"bQ  
Australian Securities Commission 澳洲证券事务监察委员会 [vV-0Lx"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ep0Aogp29  
Australian Stock Exchange 澳大利亚证券交易所 Qj3UO]>  
Austrian Schilling [ATS] 奥地利先令 sU+~#K$b  
authentication 认证；鉴证 5{cA
awU.  
authority to purchase 委托购买证；委购书 .dM 0  
authorization 认可；核准；授权；授权书 p4aM`PW8>=  
authorization by direction 指示授权 ncS^NH(&  
authorization by instruction 指令授权 D:.^]o[  
authorization by warrant 令状授权 -AcQ_dS  
authorization of unit trust 单位信托的认可 U*1~Zf  
authorized agent 指定代理人 QuF%m^aE  
authorized capital 法定资本 Of:e6N  
authorized clerk 出市员 oZOFZ-
<  
authorized dealer 认可交易商 Uv%"45&7  
authorized financial institution 认可财务机构 p8F|]6Z  
authorized fund 认可基金  NPf,9c;  
authorized fund house 获授权的基金公司；认可基金公司 >@EQarD  
authorized institution 认可机构 _Zb_9&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '| Ag,x[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 w(mn@Qc  
authorized insurer 获授权保险人；获认可承保人 FK mFjqY  
authorized investment 特准投资项目 %\5y6  
authorized person 获授权人 eZg31.  
authorized representative 获授权代表 cl)MI,/>  
authorized share capital 法定股本 /md`tqI>i<  
automated quotation system 自动报价系统 ]=]'*Z%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -,XS2[  
自动交易系统〔香港期货交易所有限公司〕 oD"fRBS+$  
automatic adjustment mechanism 自动调整机制 PT\5P&2o@  
automatic adjustment system 自动调整系统 >8>.o[Q&  
Automatic Clearing House 自动票据交换所
!4*@H  
automatic exchange rates accumulation system 自动化汇率累集系统 R@"N{ [9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]~a!O  
automatic teller machine [ATM] 自动柜员机 xnh%nv<v{  
autopay 自动转帐 >n` OLHg;  
available assets 可用资产 SkPv.H0Id  
available fiscal reserve 现存财政储备 EDnmYaa)dZ  
available profit 可用利润 9N'$Y*. d<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qTffh{q V  
average 平均；平均数；海损 -R&h?ec  
average basic salary 平均基本薪金 b_wb!_  
average consumer expenditure 平均消费开支；一般消费开支 %lV>Nc|iz=  
average cost 平均成本 .h7b 4J  
average cost of land production 增辟土地平均成本 sav2.w  
average daily turnover 平均每日成交额 MfYe @;m  
average daily wage rate 平均每日工资率 1noFXzeU3  
average expenditure pattern 平均开支模式 `5!7Il  
average growth rate 平均增长率 [5m;L5  
average net fixed assets 固定资产平均净值 ?*4]LuK6  
average of relatives 相对价格平均数 LO` (V  
average price 平均价格 ef,6>xv  
average propensity to consume 平均消费倾向；一般消费倾向 x/9`2X`~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 - MBK/  
average rate 平均率 kdWi!Hp  
average revenue 平均收入；平均收益 qqkZbsN  
average stock 平均库存；平均存货 dC.uK^FuJ  
average yearly rent 平均年租 R[_7ab]A  
avoidance of double taxation 避免双重课税 T /]ayc:  
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 [{Y$]3?}  
yGN<.IP75  
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