一些有用的会计术语(也不知道发的地方对不对)A

A: QR^pu.k@  
A share Ａ股；甲类股份 v_G4:tY  
abatement of tax 减税；减扣免税额 sY1*WolA  
ABN AMRO Bank N.V. 荷兰银行 Y @K9Hl
  
above-the-line expenditure 线上项目支出；经常预算支出 fxiq
,o0  
above-the-line receipt 线上项目收入；经常预算收入 1lx\Pz@ol  
ABSA Asia Limited 南非联合亚洲有限公司 FiFZM  
absolute change 绝对数值变更 r%xNfTa  
absolute expenditure 实际开支 Cf%)W:Q9  
absolute guideline figure 绝对准则数字 &f!!UZMt)  
absolute interest 绝对权益 b\;QR?16R  
absolute order of discharge 绝对破产解除令 /=-E`%R}!  
absolute profit margin 绝对利润幅度 4I2ppz   
absolute value 实值；绝对值 4V[+
6EV  
absolutely vested interest 绝对既得权益 guf+AVPno  
absorbed cost 已吸收成本；已分摊成本 ,,,5pCi\  
absorption 吸收；分摊；合并 I*}:C  
absorption rate 吸收率；摊配率；分摊率 @Yt[%tOF+  
ACB Finance Limited 亚洲商业财务有限公司 [;tbNVZK  
acceptable form of reciprocity 合理的互惠条件 h3JIiwv0!  
acceptable rate 适当利率；适当汇率 `#9ZP  
acceptance agreement 承兑协议 JbG+ysn  
acceptance for honour 参加承兑 a:P% r  
acceptor 承兑人；接受人；受票人 7AtJ6  
acceptor for honour 参加承兑人 mk[=3!J  
accident insurance 意外保险 m4kmJaM  
Accident Insurance Association of Hong Kong 香港意外保险公会 zJ@f {RWZa  
accident insurance scheme 意外保险计划 \)LY_D:  
accident year basis 意外年度基准 r)*KgGsk  
accommodation 通融；贷款 +n%WmRf6!  
accommodation bill 通融票据；空头票据 \7Zk[)!FL  
accommodation party 汇票代发人 YJr@4!j*  
account balance 帐户余额；帐户结余 i%-c/ lop  
account book 帐簿 \d v9:X$  
account collected in advance 预收款项 @dO~0dF  
account current book 往来帐簿 mT\]  
account of after-acquired property 事后取得的财产报告 JqFFI:Q5
a  
account of defaulter 拖欠帐目
R#Ss_y  
account payable 应付帐款 ;.m"y-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gKBcD\F  
account receivable 应收帐款 'm-s8]-W  
account receivable report 应收帐款报表 c)lMi}/  
account statement 结单；帐单；会计财务报表 t'7)aJMP  
account title 帐户名称；会计科目 r)h+pga5^E  
accountant's report 会计师报告 'p{>zQ\5  
Accountant's Report Rules 会计师报告规则 Q%KS$nP9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 80 p7+W2m  
Accounting Arrangements 《会计安排》 !9V_U  
accounting basis 会计基础 `_z8DA}E  
accounting by Official Receiver 破产管理署署长呈交的帐目 @'~v~3 $S  
Accounting Circular 《会计通告》 C+2
*m=r  
accounting class 会计类别 3<?(1kSo>>  
accounting date 记帐日期；会计结算日期 t[0gN:s  
accounting for money 款项核算 p?5`+Z  
Accounting Officer 会计主任 'N'EC`R  
accounting period 会计报告期；会计期 _H@S(!  
accounting policy 会计政策；会计方针 opdi5e)jK  
accounting practice 会计惯例
V"\t  
accounting principle 会计准则 .y[=0K:  
accounting record 会计记录 WM*7p
;t@)  
accounting report 会计报告 qDL9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H@MUzV  
Accounting Society of China 中国会计学会 oGXT,38*  
accounting statement 会计报表 s6!aGZ  
accounting system 会计制度；会计系统 r@k&1*&  
accounting transaction 会计事项；帐务交易 hb[K.`g  
accounting treatment 会计处理 %0=|WnF-  
accounting year 会计年度 }0c'hWMZ}  
accretion 增值；添加 keCM}V`?"  
accrual 应计项目；应累算数目 6fQQKM@a|  
accrual basis 应计制；权责发生制 W aks*^|  
accrual basis accounting 应计制会计；权责发生制会计 ;R|5sCb/m  
accrue 应累算；应计 K'Bq@6@C g  
accrued benefit 应累算利益 D3|y|Dr  
accrued charges 应计费用 j^mAJ5  
accrued cumulative preference share dividend 应累算的累积优先股股息 L
+(5`Y  
accrued expenses 应累算费用 DXsp 2
  
accrued interest payable 应付利息；应计未付利息 d 0$)Y|d>  
accrued interest receivable 应收利息；应计未收利息 nsuK{8}@  
accrued right 累算权益 rp{q.fy'U  
accruing profit 应累算的利润
q0SYV  
accumulated fiscal reserve 累积财政储备 >5'C<jc C  
accumulated profit 累积利润；滚存溢利 Myg &H(~  
accumulated reserve 累积储备 )Gh"(]-<  
accumulation of surplus income 累积收益盈余 Xg_M
{t  
acquired assets 既得资产 tF+m/}PM^  
acquisition 收购；购置；取得 B_aLqB]U  
acquisition cost 购置成本 mr,IP=e~  
acquisition expenses 购置费用 T;-&3  
acquisition of 100% interest 收购全部股权 d *!)wt  
acquisition of control 取得控制权 >WVos 4  
acquisition of fixed assets 购置固定资产 /xUTm=w7u  
acquisition of shell “买壳” "eA4JL\%)  
acquisition price 收购价 @!1o +x  
act of God 天灾 ;G|5kvE>  
acting partner 执事合伙人 g\[?U9qN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2f2Vy:&O_  
active partner 积极参与的合伙人 {ZP0%MD  
active trading 交投活跃 $@QF<?i~  
actual circulation 实际流通 KzZ|{!C  
actual cost 实际成本 _r@ FWUZ  
actual expenditure 实际开支；实际支出 v0+mh]  
actual income 实际入息；实际收入；实际收益 ,l+lokD-#  
actual market 现货市场 b*i_'k}*<g  
actual price 现货价；实际价格 f*)8bZDD  
actual profit 实际利润 >rJ9^rS  
actual quotation 实盘；实际价位；实际报价 [C
TE"@A  
actual year basis 按实际年度计算 2#%@j6  
actuals 实货 >1q W*  
actuarial investigation 精算调查 ' 5`w5swbc  
actuarial principle 精算原则 v50w}w'  
actuarial report 精算师报告 G0*>S`:4  
Actuarial Society of Hong Kong 香港精算学会 O~D>F*_^j  
actuarial valuation 精算师估值 A/:^l%y,GZ  
actuary 精算师 Q"rQVO  
ad referendum agreement 暂定协议；有待覆核的协定 zmaf@T
 
ad valorem duty 从价税；按值征税 pbc<326X"  
ad valorem duty system 从价税制 O1]L4V1iH  
ad valorem fee 从价费 1X.E:  
ad valorem tariff 从价关税 xDJ@MW#  
additional allowance 额外免税额 X0G6Wp  
additional amount for unexpired risk 未过期风险的额外款额 YytO*^e}}  
additional assessable profit 补加应评税利润 vNo(`~]c  
additional assessment 补加评税 TQhu$z<  
additional commitment 额外承担 H 5\k`7R  
additional commitment vote 额外承担拨款 uUmkk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 aUZh_<@  
additional dependent parent allowance 供养父母额外免税额 oJ4OVfknD  
additional provision 额外拨款 Vd%%lv{v  
additional stamp duty 附加印花税 dbVMG-z8  
additional tax 补加税罚款；补加税款 I!-"SuBy4J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #M/^n0E  
adjudged bankrupt 被裁定破产 ^\"@r%|  
adjudicated bankrupt 裁定破产人 kfc5ra>&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,ICn]Pdz@  
adjudication of bankruptcy 裁定破产；宣告破产 r3OR7
f[  
adjudication of insolvency 裁定无力偿还债务 esh7*,7-z*  
adjusted actual 经调整的实数；调整后的实数 'DeI]IeP  
adjusted current assets 经调整的流动资产；调整后的流动资产 (D5sJ$&E@\  
adjusted figure 经调整的数字；调整后的数额 2oBT _o%/J  
adjusted liabilities 经调整的负债；调整后的负债 v~.nP} E^  
adjusted loss 经调整的亏损；调整后的亏损 !vfbgK  
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 u2 a#qU5*  
adjusted profit 经调整的利润；调整后的利润 6<hE]B)  
adjusted surplus 经调整的盈余额；调整后的盈余额 6,~Y(#  
adjusted value 经调整的价值；调整后的价值 fV(WUN+  
adjustment 调整；修订；理算〔保险〕 ovXU +8  
adjustment centre 调剂中心 xCTPsw]s  
adjustment lag 调整过程的时间差距；调整时差 >))f;$D=  
adjustment mechanism 调整机制 ybY[2g2QJ  
adjustment of loss 亏损调整 |O';$a1S  
adjustment process 调整过程；调整程序 :5W8S6[o  
adjustment range 调整幅度 !E@4^A80\W  
administered exchange rate 受管制汇率 `uh+d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q1[3C(  
administration expenses 行政费用 Y#<>N-X|kA  
administration fee 手续费；行政费 6k9cvMs%H  
administration in bankruptcy 破产管理 [:BD9V  
administration order 遗产管理令 $o%:ST4  
administrator 管理人；遗产管理人 UKpc3Jo:~  
administrator of the estate 遗产管理人 A)%!9i)  
admission of debt 债项承认书 +5i~}Q!  
admission of proof 接纳债权证明
rNN,!  
advance 放贷款项；垫付款项；预支款项；预付款项 mDdL7I  
advance account 暂支帐目；预付款帐户 mMOjV_  
advance compensation 预付补偿金 2 r';)8:  
advance from shareholder 股东垫款 Ys@OgdS@:  
advance pending reimbursement 预支以待日后付还 \=&F\EV  
advanced economy 先进经济体系 I83 _x|$FZ  
advancement 预付；预付财产 /6{P ?)]pE  
advances warrant 垫款令 or qL0i  
advancing 贷出 *Roqie  
adverse balance 逆差 'ju'O#A9  
adverse exchange 逆汇 ,^1B"#0{C<  
advertisement addressed to shareholders 在报章刊登的致股东通告 #V$h?`qhwr  
advice for collection 托收通知书 A4{p(MS5  
advice of drawing 提款通知书；汇票通知书 -P:o ^_)g  
advice of payment 付款通知 
br,xwc  
Advisory Committee [Securities and Futures Commission] ;DgQ8"f  
谘询委员会〔证券及期货事务监察委员会〕 8J)Kn4jq  
Advisory Committee on Diversification 经济多元化谘询委员会 lBzfBmEB  
affidavit 誓章；遗产申报誓章 0.kC|  
affidavit of no receipt 述明无收款的誓章 |)*9BN  
affiliate 联号；联营公司；附属公司 e<$s~ UXv  
affiliated company 附属公司；联号；联营公司 P%a
NbMg  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %v4*$E!f  
affordability 负担能力 u<JkP <"S  
African Development Bank [AfDB] 非洲开发银行 3Z}v%=5 "  
after-acquired property 事后取得的财产 a0&L,7mu<'  
after-hours dealing 市后交易 &!F"3bD0  
after-tax profit 税后盈利；税后利润；税后溢利 \0n<6^y  
agency agreement 代理协议 z&Xk~R*$  
agency expenses 代理机构的开支 ^c]c`w  
agency fee 代理费 l5nm.i<M  
Agency Law 《代理法》 M#k$[w}=  
agent 代理人；承销人 z|8zNt Ug  
agent of company 公司代理人 w>e+UW25Y  
agent's fee 代理人费；经纪费 'Q"Mu  
aggregate 总计；总数；总体数字 uD\rmO{  
aggregate amount 总款额；总额 T"3:dkQw  
aggregate assets and liabilities 总体资产与负债 M(1cf(<+  
aggregate at constant price 按固定价格计算的总体数字 L[^.pO  
aggregate demand 总需求 _jb&=f8  
aggregate gross position 总持仓量 >Cam6LJ  
aggregate limit 总限额 Y;"jsK{$  
aggregate of salaries tax 合计薪俸税 67Ev$a_d"  
aggregate performance 总体表现；总体业绩 TBZhL  
aggregate supply 总体供应 |AXV4{j_i  
aggregate surplus 总盈余 ZnBGNr  
aggregate total 整体总额 N;a'`l  
aggregate value 总值；合计价值 hC4 M}(XM  
aggregated basis 合计基准 |]~],  
aggregated net chargeable income 合计应课税入息实额 >abpse  
aggregation 合并计算；合计；总和 ;ojJXH~$}  
aggregation of incomes of husband and wife 夫妇入息合并计算 Zrzv';  
aggregation of property 财产的总和 }USOWsLSt  
agio 差价；贴水 klMpiy  
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》 -p"}K~lt:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rk47$36X  
《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》 oI
niy{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6n|][
! f  
《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》 Tb!FO"o  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1\)C;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》 5jv*C]z  
agreement for a settlement 授产协议 ^Rtxef  
agreement for assignment 转让协议 jZH4]^De  
agreement for sale 售卖协议；买卖协议 QQ=Kj%R  
agreement for sale and purchase 买卖协议 d
)0|Q  
agreement for the payment of interest 支付利息协议 &-!$qUli  
agreement for the repayment of money 还款协议 Dbb=d8utE  
agreement of reinsurance 再保险协议 |)br-?2  
Agricultural Bank of China 中国农业银行 $inKI  
air passenger departure tax 飞机乘客离境税 49
HP2E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ysC
K_  
airport tax 机场税 0+[3>Ny0  
alcohol duty 酒精税 n/`!G?kvI  
alienation 让与；让渡；转让 =$%-RX7  
alimony 生活费；赡养费 ;$8ptB.  
All Ordinaries Index [AOI] 所有普通股指数 aHb&+/HZ  
all risks 全险；综合险 S(^YTb7  
All Sales Record for Stock Market 《股票市场成交报告》 .l|
29{J  
Allied Capital Resources Limited 新联财务有限公司 !1K.HdK  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 45x4JG  
allocation letter 拨款信件 |`pBI0Sjo  
allocation of fund 分配款项；预留款项 7HQL^Q  
allocation of profit 利润分配；溢利分配 bSn={O"M  
allocation warrant 拨款令 nE?:nJ|%E  
allotment 分配；配股 `t44.=%  
allotment notice 股份配售通知；配股通知 ]HB1JJiS~  
allotment of shares 股份分配 -0BxZ AW=  
allowable 可获宽免；免税的 +Z-{6C  
allowable business loss 可扣除的营业亏损 j+S&5C/{  
allowable expenses 可扣税的支出 :'xZF2  
allowance 免税额；津贴；备抵；准备金 I2pE}6q  
allowance for debts 债项的免税额 D=Nt0y  
allowance for depreciation by wear and tear 耗损折旧免税额 oB>#P-V  
allowance for funeral expenses 殡殓费的免税额  Lsai8 B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xi
4b;U j  
allowance for repairs and outgoings 修葺及支出方面的免税额 _|4QrZ$n(  
allowance to debtor 给债务人的津贴 o( mA(h  
alteration of capital 资本更改 WnU2.:  
alternate trustee 候补受托人 J_j4Zb% K  
amalgamation 合并 MxUQF?@6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z0O0Q=e\Y  
ambit of charges 征税范围；收费范围 >|gXE>  
amended valuation 经修订的估值 IP-M)_I
  
American Commodities Exchange 美国商品交易所 xls US'Eo  
American Express Bank Limited 美国运通银行 8|$g"?CU  
American Stock Exchange 美国证券交易所 I 9?X  
amortization 摊销 %rf6>  
amount due from banks 存放银行同业的款项 t/%[U,m  
amount due from banks abroad 存放海外银行同业的款项 90,UhNz9D  
amount due from holding companies 控股公司欠款 k]P'D .  
amount due from local banks 存放本港银行同业的款项 ;j[
gE  
amount due to banks 银行同业的存款 /J Y6S  
amount due to banks abroad 海外银行同业的存款 '/rU<.1  
amount due to holding companies 控股公司存款 K6)IBV;
 
amount due to local banks 本港银行同业的存款 %Wm)  
amount due to outport banks 外埠银行同业的存款 ??|,wIRz  
amount for note issue 发行纸币的款额 {zc*yV\  
amount of bond 担保契据的款额 E7.{SGH}  
amount of consideration 代价款额 =h?%<2t9<  
amount of contribution 供款数额 /UY'E<wBx  
amount of indebtedness 负债款额 *lu*h&Y  
amount of principal of the loan 贷款本金额 ,%zE>^~  
amount of rates chargeable 应征差饷数额 foY]RkW9  
amount of share capital 股本额 <VQ@I  
amount of sums assured 承保款额 [H9<JdUZ  
amount of variation 变动幅度 >HzTaXCR[  
amount of vote 拨款数额 8/y8tMm]  
amount payable 应付款额 EFu$>Z4  
amount receivable 应收款额 _5p]Arg?}&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .:B0(4Mj  
analysis 分析 hYA1N&yz@  
ancillary risk 附属风险 ,6f6r  
annual account 周年帐目；周年帐目报表；年度决算；年结 C\;%IGn  
annual accounting date 年结日期 C.H(aX)7  
annual allowance 每年免税额；年积金；年度津贴；年津 z,@R jaX  
annual balance 年度余额 !+YSc&R_fW  
annual disposable income 每年可动用收入 ?VTP|Z  
annual estimates 周年预算 |TJu|zv^  
annual fee 年费 5nmE*(  
annual general meeting 周年大会 jd"YaZOQ  
annual growth rate 年增率；每年增长率 up~p_{x)Q  
annual long-term supplement 长期个案每年补助金 N ;n55N  
annual pensionable emolument 可供计算退休金的年薪 y.gNjc  
annual report 年报 <iH"5DEe  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7E?60^Tve  
annual return 周年报表；周年申报表；每年报税表格 })q8{Qj!  
Annual Return Rules 《周年报表规则》 DIhV;[\

 
annual review of consumer prices 每年消费物价回顾 p}K+4z  
annual roll-forward basis 逐年延展方式 62[_u]<Yub  
annual salary 年薪 G!Y7RjWD  
annual statement 年度报表；年度决算表 K!-iDaVI  
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 B7%m7GM  
annuitant 年金受益人 q^QLNKOH"  
annuity 年金 z}*L*Sk  
annuity contract 年金合约 >{0,dGm  
annuity on human life 人寿年金 S6_dmTV*  
antecedent debt 先前的债项 :0o]#7  
ante-dated cheque 倒填日期支票 I Vw'YtZ  
anticipated expenditure 预期开支 =trLL+vGw'  
anticipated net profit 预期纯利 SuBUhzR  
anticipated revenue 预期收入 =RlAOgJ  
anti-inflation measure 反通货膨胀措施 Xupwh5G2  
anti-inflationary stance 反通货膨胀立场 %kQ[zd^  
apparent deficit 表面赤字 Dkg-y9  
apparent financial solvency 表面偿债能力 CzmB76zy.  
apparent partner 表面合伙人 Z22#lF\N  
application for personal assessment 个人入息课税申请书 
;`a~9uG  
application of fund 资金应用 iTCY $)J  
application to release as liquidator and to destruct the books of accounts and documents P Qi=  
申请免除清盘人职务及毁灭帐簿与文件 o'YK\L!p  
appointed actuary 委任精算师 quq!Jswn  
appointed auditor 委任核数师；委任审计师 8ROZ]Xh,x  
appointed trustee 委任的受托人 th{Ib@o  
appointer 委任人 r#6djs1  
apportioned pro rata 按比例分摊 4X>=UO``L  
apportionment 分配；分摊 LcHe5Bv%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wr4Ob*2iD  
apportionment formula 分摊方程式 SMA' VU  
apportionment of estate duty 遗产税的分摊 wPJA+  
appraisal 估价；评估 1f2*S$[*L  
appreciable growth 可观增长 i| *r/  
appreciable impact 显着影响 -TNb=2en(  
appreciable increase 可观增长 {iTA=\q2O  
appreciation 增值；升值 ;\Pq  
appreciation against other currencies 相对其他货币升值 V24FzQ?z:.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"z{rC}  
appreciation tax 增值税 KU.F4I8}q  
appropriation 拨款；拨用；拨付 w?R#ly  
appropriation account 拨款帐目 aR%E"P-6l  
Appropriation Bill 拨款法案 @ |(Tg  
appropriation-in-aid system 补助拨款办法 MQo/R,F }  
approved assets 核准资产 ]%h|ox0  
approved basket stock 认可一篮子证券 LJ*W&y(2>Q  
approved budget 核准预算 4ZT0~37(  
approved charitable donation 认可慈善捐款 *p^*>~i9)  
approved charitable institution 认可慈善机构 QU)A
gF[
 
approved currency 核准货币；认可货币 7x(z  
approved estimates 核准预算 -Vjrh/@  
approved estimates of expenditure 核准开支预算 Tpp?(lT7r  
approved overseas insurer 核准海外保险人 XhJYsq]]J  
approved overseas trust company 核准海外信托公司 .:SY:v r  
approved pooled investment fund 核准汇集投资基金 ?]58{O(?c  
approved provident fund scheme 认可公积金计划 9XN/ wp  
approved provision 核准拨款 :b(Nrj&TQ[  
approved redeemable share 核准可赎回股份 "J%dI9tM{  
approved regional stock 认可地区性证券 tI+P&L"  
approved retirement scheme 认可退休金计划 l}9E0^AS  
approved subordinated loan 核准附属贷款 ()(/9t  
arbitrage 套戥；套汇；套利 a]?o"{{+  
arbitrageur 套戥者；套汇者 jd}-&DN  
arbitrary amount 临时款项 SbD B[O%  
arrangement 措施；安排；协定  Y?IXV*J  
arrears 欠款 `4t*H>:y  
arrears of pay 欠付薪酬 W JG8E7  
arrears of revenue 逾期未收税款；逾期未收的帐项 tS3{y*yi  
articles of association 组织章程；组织细则；组织章程细则 Q;2n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |@pn=wW  
ascertainment of profit 确定利润 G@1T!`  
"Asia Clear" “亚洲结算系统” sN@=Ri?\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ko`KAU<T_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 SfGl*2  
Asian Development Fund [ADF] 亚洲发展基金 mP-Y9*k  
Asian dollar bond 亚洲美元债券 rjw
P#  
Asian dollar market 亚洲美元市场 HH7Bg0=(  
Asian dollar rate 亚洲美元利率 |j!U/n.%w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $6*6%T5}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x^6b$>1  
asked price 沽盘；喊价；索价；卖方报价 Q=F4ZrNqD  
assessable income 应评税入息 ^wb$wtL('  
assessable loss 应评税亏损 w72\'  
assessable profit 应评税利润 lQf38u||  
assessable value 应评税值 ~_|ZUb  
assessed profit 估定利润 crr#tad.  
assessed value 经评估价值 #;s5=aH  
assessment 评税；评定；估价；评税单 YiTVy/  
assessment number 评税编号；估价编号 7tU=5@M9D  
assessment of additional tax 补加税评税 h0zv@,u  
assessment of performance 业绩评估；实绩评价 &&`-A6`p  
Assessor 评税主任 unAu8k^  
asset price bubbles 资产价格泡沫 'EkuCL  
asset-backed securities 具资产保证的证券 >1NE6T  
assets accretion 资产增值 1p COLC%1  
assets and liabilities 资产与负债 "uG@gV  
assets betterment statement 资产递增表；资产改进表 qnTW?c9Z5  
assets lending 实物放款；有抵押贷款 `(lD]o{,s
 
assets of the company passing on the death 死者去世时转移的公司资产 fzW!-  
assets pledged as security for liabilities 用作负债抵押的资产 9wpV} .(  
assets portfolio 资产投资组合 U$wD'v3pw  
assets price 资产价格 rFG_CC2  
assets quality 资产质素 P] qL&_  
assets realization 资产变现 \EQCR[7qu7  
assets refinancing arrangement 资产再集资安排 "4/J4'-  
assets securitization 资产证券化 HkdBPMs79  
assets situated outside Hong Kong 在香港以外地方的资产 jLF,R7t  
assets stripping 削减资产；拆卖资产 O <"\G!y~  
assets value 资产值 =~ [RG  
assignee 承让人 Xx e07J~  
assignment 转让；转让书；转让契 roHJ$~q?  
assignment of interest 权益转让 d9.~W5^fC  
assignment of letters patent and trade mark 专利证书及商标转让 4ZrRgx2MD  
assignment of property 物业转让；物业转让书 P,={ C6*  
assignment right 转让权 ja+PVf  
assignor 转让人 fW3NH7aUG  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >A ?,[p`<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )^LiALh  
associate member 附属会员 I9O%/^5^[w  
associated body corporate 相联法人团体 T1g3`7C3  
associated company 相联公司；联属公司 lkaWwjv_D  
associated corporation 相联法团 cX4I+Mf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )6:1`&6  
公认会计师公会〔英国〕 Gq0`VHAn  
Association of Futures Exchange Brokers 香港期货经纪协会 ]@hN&W(+x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 aP/Ff%5T  
association of underwriters 承保人组织 rqz`F\A;%  
assumption of control 接管 n1;zml:7_  
assurance 担保；保险；转易；转易书 JbXd9AMh2  
assurance of interest 权益的转易 8Ao pI3  
at 19XX price 按一九ＸＸ年价格计算 (u-eL#@  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]lZg }7h  
at a premium 按溢价计算；按升水价格计算 #-8%g{  
at call 通知付款；按通知 pra0:oHN  
at constant market price 按固定市价计算 o&:'MwU  
at constant price 按固定价格计算 {Xv0=P  
at cost 按成本计算 w>TTu: 7  
at current market price 按当时市价计算；按现时市价计算 /SD(
g@G,  
at current price 按当时价格计算；按现时价格计算 }5]7lGR  
at factor cost 按要素成本计算；按生产要素成本计算 9oTtH7%  
at money-of-the-day price 按付款当日价格计算 7)dCdO  
at or better 按指定或较佳价位〔买卖指令〕 b;IzK'  
at par 按面值计算；平价 J)._&O$  
at sight 见票即付 0Q!/A5z  
at the close 按收市盘 %ZM"c  
at the opening 按开市盘 1}ws@hU  
attestation 见证；见证条款 _o'a|=Osx>  
at-the-money option 平价期权 g1&>.V}!  
attorney 受权人；受托代表人 lAJP X  
attornment 新拥有人承认书 |}isSCt  
attributable profit 可归属利润 i>%A0.9  
attributable share value 可归属股份价值 k]9+/$  
Auckland Stock Exchange 奥克兰证券交易所 rBZ0Fx$/[  
auction 拍卖 V2>+s y  
auctioneer 拍卖商 yyM`J7]J  
audit 审计；核数 $nr=4'yZ  
Audit Commission 审计署 c;.jo?RR2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <7_s'UAL!  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ?ZP@H _w6}  
audit review 帐目审查 tui5?\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \Sv8c}8  
audited account 审计帐目；经审计的帐目 @Io@1[kj  
audited annual account 经审计的周年帐目 '9@AhiNV  
audited balance sheet 经审计的资产负债表 #T++5G  
auditor 核数师；核数主任；审计师 K8RV=3MBLD  
auditor's certificate 核数师证明书；审计师证明书 YT'olk  
auditor's report 核数师报告；审计师报告 P71] Z  
Aussie bond 澳元债券 _f"KB=A_x  
austerity budget 紧缩预算 rVZlv3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tP4z#0r2  
Australia All Ordinaries Index 澳洲所有普通股票指数 |o<c`:;kt  
Australian Dollar [AUD] 澳元 sQBKzvFO3  
Australian Options Market 澳大利亚期权市场 @ )Nw>/;o  
Australian Securities Commission 澳洲证券事务监察委员会 ^X ~S}MX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wWQt  
Australian Stock Exchange 澳大利亚证券交易所 !3`X Gg  
Austrian Schilling [ATS] 奥地利先令 jx14/E+^  
authentication 认证；鉴证 qi$nG_<<Z  
authority to purchase 委托购买证；委购书 %>Mcme>(W  
authorization 认可；核准；授权；授权书 >f70-D28  
authorization by direction 指示授权 m\G
45%m  
authorization by instruction 指令授权 *R3^:Y&  
authorization by warrant 令状授权 <b-OdOg  
authorization of unit trust 单位信托的认可 |cgc^S/~H  
authorized agent 指定代理人 {$Z S 27  
authorized capital 法定资本 Tly*i"[&  
authorized clerk 出市员 Y2[ik<  
authorized dealer 认可交易商 S4VM(~,o  
authorized financial institution 认可财务机构  lofP$  
authorized fund 认可基金 z&y
VU<;  
authorized fund house 获授权的基金公司；认可基金公司 ?-JW2 E"uT  
authorized institution 认可机构 BAojP1}+
,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 T&'LQZM8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 U#:N/ts*(  
authorized insurer 获授权保险人；获认可承保人 Ffig0K+`  
authorized investment 特准投资项目 uAu'2M,_  
authorized person 获授权人 o:`^1  
authorized representative 获授权代表 `=%G&_3_<  
authorized share capital 法定股本 X@za4d  
automated quotation system 自动报价系统 mYbu1542'n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +/ ?oyC+Z  
自动交易系统〔香港期货交易所有限公司〕 Zn:]?%afdO  
automatic adjustment mechanism 自动调整机制 kQ"Ax? b  
automatic adjustment system 自动调整系统 ;@qQ^!g2  
Automatic Clearing House 自动票据交换所 f.0HIc  
automatic exchange rates accumulation system 自动化汇率累集系统 is=x6G*r  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 T?CQgVR  
automatic teller machine [ATM] 自动柜员机 6Ev+!!znu  
autopay 自动转帐 NfZC}  
available assets 可用资产 KQ ^E\,@o  
available fiscal reserve 现存财政储备 hqa6aYY x  
available profit 可用利润 <5zr|BTF]F  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `
>=@Kc  
average 平均；平均数；海损 m[v%Qe|~  
average basic salary 平均基本薪金 r`i.h ^2De  
average consumer expenditure 平均消费开支；一般消费开支 8X/SNRk6p  
average cost 平均成本 vAjog])9s  
average cost of land production 增辟土地平均成本 !-t"}^)  
average daily turnover 平均每日成交额 f|Nkk*9$  
average daily wage rate 平均每日工资率 >M^:x-mib  
average expenditure pattern 平均开支模式 >sQf{uL  
average growth rate 平均增长率 q#K0EAgC  
average net fixed assets 固定资产平均净值 mR$0Ij/v  
average of relatives 相对价格平均数 :s1.TQ;Y(  
average price 平均价格 eQ,VK`7X  
average propensity to consume 平均消费倾向；一般消费倾向 pZ]&M@Ijp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xl Q]"sm1  
average rate 平均率 %Vfr#j$
=  
average revenue 平均收入；平均收益 *VaQ\]:d  
average stock 平均库存；平均存货 :lu"14  
average yearly rent 平均年租 {\X$vaF  
avoidance of double taxation 避免双重课税 +0%Y.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 ]YOWCFAQot  
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