一些有用的会计术语(也不知道发的地方对不对)A

A: X_HR$il  
A share Ａ股；甲类股份 :eQ@I+  
abatement of tax 减税；减扣免税额 s[n
OB0  
ABN AMRO Bank N.V. 荷兰银行 '0H+2  
above-the-line expenditure 线上项目支出；经常预算支出 Y4@~NCU/  
above-the-line receipt 线上项目收入；经常预算收入 :J(a;/~ip  
ABSA Asia Limited 南非联合亚洲有限公司 ~S|Vd  
absolute change 绝对数值变更 ]!YzbvoR  
absolute expenditure 实际开支 <2A4}+p:  
absolute guideline figure 绝对准则数字 uAzVa!)  
absolute interest 绝对权益 t1Hd-]28V  
absolute order of discharge 绝对破产解除令 ;TmwIZ  
absolute profit margin 绝对利润幅度 D: JGd$`  
absolute value 实值；绝对值 *X%`MN  
absolutely vested interest 绝对既得权益 BTjF^&`  
absorbed cost 已吸收成本；已分摊成本 x9Gm)~  
absorption 吸收；分摊；合并 !\y_ik  
absorption rate 吸收率；摊配率；分摊率 XZd !c Ff  
ACB Finance Limited 亚洲商业财务有限公司 F__DPEAc_  
acceptable form of reciprocity 合理的互惠条件 >P\Tnb"Q\  
acceptable rate 适当利率；适当汇率 FX}<F0([?  
acceptance agreement 承兑协议 '(2G qX!  
acceptance for honour 参加承兑 |+!Jr_ By  
acceptor 承兑人；接受人；受票人 X?>S24I"9  
acceptor for honour 参加承兑人 tjDVU7um
  
accident insurance 意外保险 ed{z^!w4  
Accident Insurance Association of Hong Kong 香港意外保险公会 }5Y.N7F  
accident insurance scheme 意外保险计划 xg'0YZ\t  
accident year basis 意外年度基准 H1\~T  
accommodation 通融；贷款 Bq
R;d  
accommodation bill 通融票据；空头票据 B'
yN &3  
accommodation party 汇票代发人 {:6VJ0s\  
account balance 帐户余额；帐户结余 WgE~H)_%  
account book 帐簿 4yRT!k}o  
account collected in advance 预收款项 \VtCkb  
account current book 往来帐簿 g^B6NF  
account of after-acquired property 事后取得的财产报告 ~p'/Z@Atu  
account of defaulter 拖欠帐目 'QCvN b6  
account payable 应付帐款 ~JC``&6E=}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y9W*/H{[`  
account receivable 应收帐款 U?#6I-  
account receivable report 应收帐款报表 sB7DF<91  
account statement 结单；帐单；会计财务报表 D3XQ>T[*q  
account title 帐户名称；会计科目 Qx.E+n\  
accountant's report 会计师报告 pNQd\nY|0  
Accountant's Report Rules 会计师报告规则 .WyI.Y1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 HD=WHT&  
Accounting Arrangements 《会计安排》 JG/sKOlA  
accounting basis 会计基础 Z]9 )1&  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ij=hmTl{P  
Accounting Circular 《会计通告》 Cc!n
`%qc  
accounting class 会计类别 +BzKO >  
accounting date 记帐日期；会计结算日期 c%xxsq2n  
accounting for money 款项核算 q".l:T%|C}  
Accounting Officer 会计主任 (B$2)yZY  
accounting period 会计报告期；会计期 e#_xDR:  
accounting policy 会计政策；会计方针 Bct>EWQ  
accounting practice 会计惯例 v`w
Pdb  
accounting principle 会计准则 )j6S<mn  
accounting record 会计记录 5fVdtJk7  
accounting report 会计报告 ?:U6MjlQ"{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 oWXvkDN   
Accounting Society of China 中国会计学会 v+
Mt
/8  
accounting statement 会计报表 rycscE4,  
accounting system 会计制度；会计系统 uO"@YX/  
accounting transaction 会计事项；帐务交易 i}HF
  
accounting treatment 会计处理 ?\c*DNM'  
accounting year 会计年度 .@B\&U7  
accretion 增值；添加 u;=("S{"0  
accrual 应计项目；应累算数目 <#`<Ys3b*!  
accrual basis 应计制；权责发生制 PicO3m  
accrual basis accounting 应计制会计；权责发生制会计 UK_2i(I"e  
accrue 应累算；应计 @Chj0wWZ>  
accrued benefit 应累算利益 "B+M5B0Z  
accrued charges 应计费用 -$e\m] }Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 ig?]kZ  
accrued expenses 应累算费用 It]CoAo+  
accrued interest payable 应付利息；应计未付利息 1 #EmZ{*  
accrued interest receivable 应收利息；应计未收利息 #wC4$y<>  
accrued right 累算权益 H2k>E}`  
accruing profit 应累算的利润 )Xg#x:  
accumulated fiscal reserve 累积财政储备 60`y=!?f  
accumulated profit 累积利润；滚存溢利 Ma{|+\Q.Z  
accumulated reserve 累积储备 t`F%$q  
accumulation of surplus income 累积收益盈余 a2).Az  
acquired assets 既得资产 N18Zsdrp  
acquisition 收购；购置；取得 &3u* zV$  
acquisition cost 购置成本 Yt|{l  
acquisition expenses 购置费用 >TL0hBaaR  
acquisition of 100% interest 收购全部股权 VaQ}XM  
acquisition of control 取得控制权 *RuUf  
acquisition of fixed assets 购置固定资产 ky!'.3yoI  
acquisition of shell “买壳” /jS  
acquisition price 收购价 >@rp]xx  
act of God 天灾 56TUh_  
acting partner 执事合伙人 J+z0,N[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qPzgGbmD9  
active partner 积极参与的合伙人 *B3` #t  
active trading 交投活跃 JNMZn/  
actual circulation 实际流通 [8
)Zhw$  
actual cost 实际成本 t3bN PK^  
actual expenditure 实际开支；实际支出 b,SY(Ce~g  
actual income 实际入息；实际收入；实际收益 )ZiJl5l@  
actual market 现货市场 {H0B"i  
actual price 现货价；实际价格  wl9E  
actual profit 实际利润 cT.1oaAM0  
actual quotation 实盘；实际价位；实际报价 6J&L5E  
actual year basis 按实际年度计算 xY_/CR[,  
actuals 实货 oq0G@  
actuarial investigation 精算调查 ZYL]|/"J9  
actuarial principle 精算原则 _-^KqNyy  
actuarial report 精算师报告 ?]sj!7   
Actuarial Society of Hong Kong 香港精算学会 $e<3z6  
actuarial valuation 精算师估值
kA#>Xu/  
actuary 精算师 a&y%|Gs^f  
ad referendum agreement 暂定协议；有待覆核的协定 2abWIw4  
ad valorem duty 从价税；按值征税 g{a_{P  
ad valorem duty system 从价税制 (?J&Ar0  
ad valorem fee 从价费 FQ O6w'  
ad valorem tariff 从价关税 53l9s<bOQ  
additional allowance 额外免税额 :r#FI".qx  
additional amount for unexpired risk 未过期风险的额外款额 a2p<HW;)m  
additional assessable profit 补加应评税利润 (wbG0lu  
additional assessment 补加评税 O<o_MZN  
additional commitment 额外承担 &4BN9`|:  
additional commitment vote 额外承担拨款 d3Y#
_!)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E5 Y92vu  
additional dependent parent allowance 供养父母额外免税额 }0f[x ?V  
additional provision 额外拨款 [qid4S~r,&  
additional stamp duty 附加印花税 A\z[/3& RK  
additional tax 补加税罚款；补加税款 %2qvK}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vH7"tz&RIp  
adjudged bankrupt 被裁定破产 8|i&Gbw+  
adjudicated bankrupt 裁定破产人 &WsDYov?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jQ7RH/?_  
adjudication of bankruptcy 裁定破产；宣告破产 Y{2\==~  
adjudication of insolvency 裁定无力偿还债务 .s,hl(w,  
adjusted actual 经调整的实数；调整后的实数 #<!oA1MH4  
adjusted current assets 经调整的流动资产；调整后的流动资产 ea7v:#O[S  
adjusted figure 经调整的数字；调整后的数额 <\yM{ V\  
adjusted liabilities 经调整的负债；调整后的负债 bh_i*DJ]  
adjusted loss 经调整的亏损；调整后的亏损 (^057  
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 *a+~bX)18  
adjusted profit 经调整的利润；调整后的利润 )7J@A%u  
adjusted surplus 经调整的盈余额；调整后的盈余额 zXMIDrq  
adjusted value 经调整的价值；调整后的价值 xJZbax[  
adjustment 调整；修订；理算〔保险〕 x~
Pv  
adjustment centre 调剂中心 ^WM)UZEBC  
adjustment lag 调整过程的时间差距；调整时差 %]  
adjustment mechanism 调整机制 ?M\3n5;  
adjustment of loss 亏损调整 BIX%Bu0'f  
adjustment process 调整过程；调整程序 )e{~x u  
adjustment range 调整幅度 6AzH'HF  
administered exchange rate 受管制汇率 t ZFG`'/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wRUpQ~=B2  
administration expenses 行政费用 j;<;?IW  
administration fee 手续费；行政费 RCgs3JIE+2  
administration in bankruptcy 破产管理 ,=z8aiUu  
administration order 遗产管理令 mqtl0P0  
administrator 管理人；遗产管理人 kS+*
@o  
administrator of the estate 遗产管理人 WFLT[
j!1  
admission of debt 债项承认书 5v>(xl  
admission of proof 接纳债权证明 \!s0VEE  
advance 放贷款项；垫付款项；预支款项；预付款项 cV)C:!W2  
advance account 暂支帐目；预付款帐户 # {!Qf\1M  
advance compensation 预付补偿金 SRj|XCd  
advance from shareholder 股东垫款 [\. ho9  
advance pending reimbursement 预支以待日后付还 #9p{Y}2#  
advanced economy 先进经济体系 "1`c^  
advancement 预付；预付财产 r#^X]  
advances warrant 垫款令 [}d 3u!  
advancing 贷出 I_Oa<J\+  
adverse balance 逆差 !y?g$e`  
adverse exchange 逆汇 SOeL@!_  
advertisement addressed to shareholders 在报章刊登的致股东通告 "K~+T\^|k  
advice for collection 托收通知书 iVnrv`k,  
advice of drawing 提款通知书；汇票通知书  ZYkeW  
advice of payment 付款通知 f@>27&'WV  
Advisory Committee [Securities and Futures Commission] 8[}MXMRdb  
谘询委员会〔证券及期货事务监察委员会〕 4JP01lq'\  
Advisory Committee on Diversification 经济多元化谘询委员会 D<Ads  
affidavit 誓章；遗产申报誓章 ^9"|tWf6O  
affidavit of no receipt 述明无收款的誓章 o-7>^wV%BD  
affiliate 联号；联营公司；附属公司 Z.VVY\  
affiliated company 附属公司；联号；联营公司 %n!s{5:F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8M:;9a8fh  
affordability 负担能力 R-hqaEB  
African Development Bank [AfDB] 非洲开发银行 !]5F2~"v  
after-acquired property 事后取得的财产 g4%x7#vz0  
after-hours dealing 市后交易 &87D.Yy^  
after-tax profit 税后盈利；税后利润；税后溢利 1<fEz  
agency agreement 代理协议 '{U56^b]  
agency expenses 代理机构的开支 d) G7U$z~  
agency fee 代理费 4$ejJaE  
Agency Law 《代理法》 "hpK8vQ  
agent 代理人；承销人 m5f/vb4l  
agent of company 公司代理人 A-.jv  
agent's fee 代理人费；经纪费 Fi(_A  
aggregate 总计；总数；总体数字 rN}{v}n  
aggregate amount 总款额；总额 RR^I*kRH  
aggregate assets and liabilities 总体资产与负债 0B1*N_.L@  
aggregate at constant price 按固定价格计算的总体数字 >iWl-hI-  
aggregate demand 总需求 Wc03Sv&FZ  
aggregate gross position 总持仓量 0>Ecm#  
aggregate limit 总限额 <;SMczR  
aggregate of salaries tax 合计薪俸税 }=7tGqfw  
aggregate performance 总体表现；总体业绩 ){R_o
5  
aggregate supply 总体供应 ?$F:S%eH  
aggregate surplus 总盈余 0XL x@FYn  
aggregate total 整体总额 PS(9?rX#+  
aggregate value 总值；合计价值 :uhvDYp(-  
aggregated basis 合计基准 In=3#u ,M  
aggregated net chargeable income 合计应课税入息实额 ZXHG2@E)  
aggregation 合并计算；合计；总和 CI$F#j  
aggregation of incomes of husband and wife 夫妇入息合并计算 fd*=`+P  
aggregation of property 财产的总和 -Qqb/y  
agio 差价；贴水 op&,&  
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》 yIqsZJj  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z4bN|\I
  
《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》 f{
WJM>$:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <}N0y*m  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 '-gk))u>)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :3{@LOil^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Og"50-  
agreement for a settlement 授产协议 ObMsncn  
agreement for assignment 转让协议 1wqCoDgkp  
agreement for sale 售卖协议；买卖协议 fy9{W@E3p  
agreement for sale and purchase 买卖协议 *sB=Ys?  
agreement for the payment of interest 支付利息协议 qV8;;&8r  
agreement for the repayment of money 还款协议 eJ$?T7aUf  
agreement of reinsurance 再保险协议 z15(8Y@2]  
Agricultural Bank of China 中国农业银行 $9Y2\'w<h6  
air passenger departure tax 飞机乘客离境税 AN
n{*h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7^as~5'&-  
airport tax 机场税 ;Z C18@  
alcohol duty 酒精税 GAtK1%nPD  
alienation 让与；让渡；转让 :#c?`>uV  
alimony 生活费；赡养费 W{ @lt}  
All Ordinaries Index [AOI] 所有普通股指数 S1E2E3  
all risks 全险；综合险 lb`P9mbr+  
All Sales Record for Stock Market 《股票市场成交报告》 x-CYG?-x  
Allied Capital Resources Limited 新联财务有限公司 =<O{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6i%LM`8GEk  
allocation letter 拨款信件 a%Cq?HZ7  
allocation of fund 分配款项；预留款项 / D#vs9S  
allocation of profit 利润分配；溢利分配 241YJ  
allocation warrant 拨款令 @l>\vs<  
allotment 分配；配股 M+)%gnq`u  
allotment notice 股份配售通知；配股通知 QH~/UnV  
allotment of shares 股份分配 $:/y5zi  
allowable 可获宽免；免税的 6SlE>b9tA  
allowable business loss 可扣除的营业亏损 0!_D M^3  
allowable expenses 可扣税的支出 T?^AllUZQR  
allowance 免税额；津贴；备抵；准备金 nLQ 3s3@1>  
allowance for debts 债项的免税额 X& O o1y  
allowance for depreciation by wear and tear 耗损折旧免税额 z=BX-)  
allowance for funeral expenses 殡殓费的免税额 ldanM>5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >sPu*8D40a  
allowance for repairs and outgoings 修葺及支出方面的免税额 tN";o\!}  
allowance to debtor 给债务人的津贴 2,q^O3F  
alteration of capital 资本更改 qPH]DabpI  
alternate trustee 候补受托人 p0
`Wci  
amalgamation 合并 \*!g0C8 o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "{qhk{  
ambit of charges 征税范围；收费范围 p^ 9QYR  
amended valuation 经修订的估值 JR'Q Th:z  
American Commodities Exchange 美国商品交易所 ^X"G~#v=q  
American Express Bank Limited 美国运通银行 dUOjPq97  
American Stock Exchange 美国证券交易所 Q3wD6!'&m  
amortization 摊销 S)@R4{=e"V  
amount due from banks 存放银行同业的款项 JS}W4 N  
amount due from banks abroad 存放海外银行同业的款项 /M v\~vg$1  
amount due from holding companies 控股公司欠款 u)R>ozER  
amount due from local banks 存放本港银行同业的款项 2frJSV?  
amount due to banks 银行同业的存款 )'DFDrY  
amount due to banks abroad 海外银行同业的存款 !ssE >bDa  
amount due to holding companies 控股公司存款 Y?ZTl762  
amount due to local banks 本港银行同业的存款 h_*=_2|}  
amount due to outport banks 外埠银行同业的存款 V|#B=W  
amount for note issue 发行纸币的款额 Qaq{UW
 
amount of bond 担保契据的款额 ;=*b:y Y  
amount of consideration 代价款额 )8st  
amount of contribution 供款数额 NT= ?@ux
D  
amount of indebtedness 负债款额 ^ylJ_lN&=1  
amount of principal of the loan 贷款本金额 !ny;YV  
amount of rates chargeable 应征差饷数额 A}OV>yM  
amount of share capital 股本额 +=$]fjE?  
amount of sums assured 承保款额 V:QfI  
amount of variation 变动幅度 kh^AH6{2  
amount of vote 拨款数额 qSkt }F%'  
amount payable 应付款额 OA4NXl'  
amount receivable 应收款额 RvYew!n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0wAZ9AxA{  
analysis 分析 ~k|~Q\  
ancillary risk 附属风险 dH#S69>  
annual account 周年帐目；周年帐目报表；年度决算；年结 yY[[)
 
annual accounting date 年结日期 s3/->1#i  
annual allowance 每年免税额；年积金；年度津贴；年津 P]]9Sqo7  
annual balance 年度余额 NAx( Qi3  
annual disposable income 每年可动用收入 iWGgt]RJ  
annual estimates 周年预算 4kxy7]W  
annual fee 年费 :NA cad  
annual general meeting 周年大会
<kPU*P,  
annual growth rate 年增率；每年增长率 `^wF]R  
annual long-term supplement 长期个案每年补助金 j05ahquI  
annual pensionable emolument 可供计算退休金的年薪 im*QaO%a4  
annual report 年报 TLPy/,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Jj
yQ  
annual return 周年报表；周年申报表；每年报税表格 { tim{nV  
Annual Return Rules 《周年报表规则》 XMa(XOnX  
annual review of consumer prices 每年消费物价回顾 gigDrf}  
annual roll-forward basis 逐年延展方式 >(`|oD`,Y  
annual salary 年薪 i3rvDch  
annual statement 年度报表；年度决算表 =f.f%g6  
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 JEU?@J71O  
annuitant 年金受益人 E)#3*Wlu$  
annuity 年金 D'|#5>G  
annuity contract 年金合约 -58r*[=8  
annuity on human life 人寿年金 }I;=IYrN  
antecedent debt 先前的债项 aNv6 "  
ante-dated cheque 倒填日期支票 }Jjq]lW  
anticipated expenditure 预期开支 K )KE0/n  
anticipated net profit 预期纯利 g3e\'B'  
anticipated revenue 预期收入 @D[;$YEk  
anti-inflation measure 反通货膨胀措施 3ZC to[Y  
anti-inflationary stance 反通货膨胀立场 _GI [SzD  
apparent deficit 表面赤字 VqVP5nT'=  
apparent financial solvency 表面偿债能力 h9>~?1$lz  
apparent partner 表面合伙人 }\*dD2qNL}  
application for personal assessment 个人入息课税申请书 czdNqk.kh  
application of fund 资金应用 0O!%NL[,  
application to release as liquidator and to destruct the books of accounts and documents W{=>c/  
申请免除清盘人职务及毁灭帐簿与文件 Gv?3}8Wp  
appointed actuary 委任精算师 d3 fE[/oU  
appointed auditor 委任核数师；委任审计师 E88_15'3D  
appointed trustee 委任的受托人 e_\4(4x  
appointer 委任人 3/}=x<ui  
apportioned pro rata 按比例分摊 GB^Ch YOb  
apportionment 分配；分摊 goIn7ei92  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]*sXISg1  
apportionment formula 分摊方程式 sJt&`kZ  
apportionment of estate duty 遗产税的分摊 31Zl"-<#-  
appraisal 估价；评估 '`/1?,=  
appreciable growth 可观增长 dH&N<  
appreciable impact 显着影响 ?!Rlp/  
appreciable increase 可观增长 X<,sc;"b`k  
appreciation 增值；升值 OHp 121  
appreciation against other currencies 相对其他货币升值 ra_`NsKF}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^0~?3t5  
appreciation tax 增值税 V8[woJ5x  
appropriation 拨款；拨用；拨付 lJR",_  
appropriation account 拨款帐目 CuT[V?^iD  
Appropriation Bill 拨款法案 UKMrR9[x*  
appropriation-in-aid system 补助拨款办法 &R\ .^3  
approved assets 核准资产 6
>Lr  
approved basket stock 认可一篮子证券 c}g^wLa  
approved budget 核准预算 q,0o:
nI  
approved charitable donation 认可慈善捐款 ^[\F uSL  
approved charitable institution 认可慈善机构 /_26D0}UuF  
approved currency 核准货币；认可货币 Eq~&d.j  
approved estimates 核准预算 4K[U*-\"  
approved estimates of expenditure 核准开支预算 ,Z&"@g  
approved overseas insurer 核准海外保险人 ,)S|%tDW  
approved overseas trust company 核准海外信托公司 \W??`?Idh  
approved pooled investment fund 核准汇集投资基金 Hd2Sou4-j  
approved provident fund scheme 认可公积金计划 ~iEH?J%i1r  
approved provision 核准拨款 SZK~<@q5  
approved redeemable share 核准可赎回股份 .CQ IN]iD  
approved regional stock 认可地区性证券 0qw,R4YK  
approved retirement scheme 认可退休金计划 N}>`Xm5'  
approved subordinated loan 核准附属贷款 /G G QO$'  
arbitrage 套戥；套汇；套利 fo4j^,`  
arbitrageur 套戥者；套汇者 VAsaJ`vcb  
arbitrary amount 临时款项 Y;xVB" (  
arrangement 措施；安排；协定 $N+a4  
arrears 欠款 Le|Ho^h,Y
 
arrears of pay 欠付薪酬 .QRQvtd.  
arrears of revenue 逾期未收税款；逾期未收的帐项 ran Q_\  
articles of association 组织章程；组织细则；组织章程细则 l)a]V]oQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]*ZL>fuD|  
ascertainment of profit 确定利润 B=u@u([.  
"Asia Clear" “亚洲结算系统” sJw3o7@pg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9_5Fl,u z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7=Ew[MOmM  
Asian Development Fund [ADF] 亚洲发展基金 S=eY`,'#R  
Asian dollar bond 亚洲美元债券 ;}=v|Dr&I.  
Asian dollar market 亚洲美元市场 pR
Pz1J$58  
Asian dollar rate 亚洲美元利率 g[q1P:I@W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8iqx*8}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o_bj@X  
asked price 沽盘；喊价；索价；卖方报价 /DQoM@X  
assessable income 应评税入息 `fY~Lv{4d_  
assessable loss 应评税亏损 psgXJe$  
assessable profit 应评税利润 6@ToPbj4  
assessable value 应评税值 1i$9x$4~E  
assessed profit 估定利润 na(@`(j[  
assessed value 经评估价值 bn~=d@'  
assessment 评税；评定；估价；评税单 M-T&K%/lW  
assessment number 评税编号；估价编号 Nyow:7p  
assessment of additional tax 补加税评税 cqRIi~`  
assessment of performance 业绩评估；实绩评价 &N[~+"  
Assessor 评税主任 2}b1PMpZG  
asset price bubbles 资产价格泡沫 >m44U 9  
asset-backed securities 具资产保证的证券 jiC;*]n  
assets accretion 资产增值 daGGgSbh  
assets and liabilities 资产与负债 C8-4 m68"  
assets betterment statement 资产递增表；资产改进表 kNd[M =%  
assets lending 实物放款；有抵押贷款 \m*?5]m;  
assets of the company passing on the death 死者去世时转移的公司资产 P7 H-Dw  
assets pledged as security for liabilities 用作负债抵押的资产 z )a8 ^]`  
assets portfolio 资产投资组合 ]y2(ZTNTs  
assets price 资产价格 R1 hb-  
assets quality 资产质素 7t0\}e  
assets realization 资产变现 R1{"  
assets refinancing arrangement 资产再集资安排 sn}U4=u  
assets securitization 资产证券化 -KCm#!  
assets situated outside Hong Kong 在香港以外地方的资产 bo0m/hVU  
assets stripping 削减资产；拆卖资产
j42U|CuK  
assets value 资产值 ) e;)9~  
assignee 承让人 UStZ3A'  
assignment 转让；转让书；转让契 PfF7*}P  
assignment of interest 权益转让 UyEyk$6SU  
assignment of letters patent and trade mark 专利证书及商标转让 N6Vn/7I5%  
assignment of property 物业转让；物业转让书 6AUXYbK,  
assignment right 转让权 XB50>??NE  
assignor 转让人 iVFHr<zk  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 df&d+jY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :G9.}
VrU  
associate member 附属会员 [3]!*Cd  
associated body corporate 相联法人团体 (SkI9[1\@3  
associated company 相联公司；联属公司 *G.6\  
associated corporation 相联法团 g(;t,Vy,I  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m!$"-nh9  
公认会计师公会〔英国〕 ]9l=geZd%;  
Association of Futures Exchange Brokers 香港期货经纪协会 c03A_2%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4 "@BbVYR  
association of underwriters 承保人组织 .%M=dL>  
assumption of control 接管 %)i?\(/  
assurance 担保；保险；转易；转易书 *
h-_   
assurance of interest 权益的转易 L/"u,~[  
at 19XX price 按一九ＸＸ年价格计算 8N'`kd~6[  
at a discount 按赔价计算；按贴水价格计算；打折扣 q/6d^&
  
at a premium 按溢价计算；按升水价格计算 A@?2qX^4  
at call 通知付款；按通知 0>)('Kv  
at constant market price 按固定市价计算 ;B:'8$j$  
at constant price 按固定价格计算 kC!7<%(  
at cost 按成本计算 B+`m  
at current market price 按当时市价计算；按现时市价计算 KNic$:i  
at current price 按当时价格计算；按现时价格计算 ]$EKowi  
at factor cost 按要素成本计算；按生产要素成本计算 15)=>=1mR.  
at money-of-the-day price 按付款当日价格计算 c_yf=  
at or better 按指定或较佳价位〔买卖指令〕 :05>~bn>pC  
at par 按面值计算；平价 k10dkBoEX  
at sight 见票即付 pV=X  
at the close 按收市盘 lw\OsB$  
at the opening 按开市盘 ;E,%\<  
attestation 见证；见证条款 H/|Mq#K  
at-the-money option 平价期权 ${8 1~  
attorney 受权人；受托代表人 QDzFl1\
P  
attornment 新拥有人承认书 $f7#p4;}(  
attributable profit 可归属利润 w5bD  
attributable share value 可归属股份价值 TlYeYN5V  
Auckland Stock Exchange 奥克兰证券交易所 Y@c!\0e$  
auction 拍卖 DQ?'f@I&*  
auctioneer 拍卖商 %+:%%r=Q  
audit 审计；核数 |0vY'A)]  
Audit Commission 审计署 2w$o;zz1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^}ngbDn  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 !}9k @=[  
audit review 帐目审查 I%h9V([  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 HH&`f3  
audited account 审计帐目；经审计的帐目 G)?VC^Q  
audited annual account 经审计的周年帐目 </5uB' B ^  
audited balance sheet 经审计的资产负债表 isLIfE>  
auditor 核数师；核数主任；审计师 Z
oh2m`6  
auditor's certificate 核数师证明书；审计师证明书 _SJ#k|vcq  
auditor's report 核数师报告；审计师报告 u `1cXL['  
Aussie bond 澳元债券
Dr^#e  
austerity budget 紧缩预算 +#"CgZ]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'ZgrN14  
Australia All Ordinaries Index 澳洲所有普通股票指数 +Tf,2?O  
Australian Dollar [AUD] 澳元 :tu6'X\k  
Australian Options Market 澳大利亚期权市场 63#Sf$p{v  
Australian Securities Commission 澳洲证券事务监察委员会 j,K]TJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1 xm8w$%  
Australian Stock Exchange 澳大利亚证券交易所 jQFAlO(E':  
Austrian Schilling [ATS] 奥地利先令 *8CI'UX  
authentication 认证；鉴证 G +o)s  
authority to purchase 委托购买证；委购书 <Qe30_<K  
authorization 认可；核准；授权；授权书 c_s=>z  
authorization by direction 指示授权 r{pTMcDS  
authorization by instruction 指令授权 C&^"]-t  
authorization by warrant 令状授权 L%# #U'e3  
authorization of unit trust 单位信托的认可 2ro4{^(_  
authorized agent 指定代理人 ex @e-<  
authorized capital 法定资本 VC:.ya|Z  
authorized clerk 出市员 ~c%H3e>Jcq  
authorized dealer 认可交易商 wN-3@  
authorized financial institution 认可财务机构 R*`A',]:9  
authorized fund 认可基金 i(Cd#1<  
authorized fund house 获授权的基金公司；认可基金公司 02g}}{be8  
authorized institution 认可机构 4nmc(CHQ:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g""1f%U_p  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 g)u ~GA*=  
authorized insurer 获授权保险人；获认可承保人 iq)4/3"6  
authorized investment 特准投资项目
y/Fv4<X  
authorized person 获授权人 {9q~bt  
authorized representative 获授权代表 ykrb/j|rK  
authorized share capital 法定股本 %>_ZUu3M  
automated quotation system 自动报价系统 .S>:-j'u  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1@JAY!yoo_  
自动交易系统〔香港期货交易所有限公司〕 Bd*:y qi  
automatic adjustment mechanism 自动调整机制 H4ml0SS^  
automatic adjustment system 自动调整系统 9XImg
eAs  
Automatic Clearing House 自动票据交换所 v}XMFC !  
automatic exchange rates accumulation system 自动化汇率累集系统 nsQx\Tnhx  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~5<-&Dyp
7  
automatic teller machine [ATM] 自动柜员机 I,OEor6%R(  
autopay 自动转帐 e|Rd#  
available assets 可用资产 _&_#uV<WG0  
available fiscal reserve 现存财政储备 6nV]Ec~3[  
available profit 可用利润 ~L)9XK^15  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 BUqe~E|I  
average 平均；平均数；海损 :8cp]vdW
 
average basic salary 平均基本薪金 i1e|UR-wl  
average consumer expenditure 平均消费开支；一般消费开支 Oz<{B]pEul  
average cost 平均成本 ^ 
ry   
average cost of land production 增辟土地平均成本  w~wpm7  
average daily turnover 平均每日成交额 n@<+D`[.V  
average daily wage rate 平均每日工资率 I?}YS-2  
average expenditure pattern 平均开支模式 0"]N9N;/  
average growth rate 平均增长率 8XZS BR(Z  
average net fixed assets 固定资产平均净值 PzbLbH8A  
average of relatives 相对价格平均数 *^e06xc:  
average price 平均价格 ^"WrE(3  
average propensity to consume 平均消费倾向；一般消费倾向 d%FD=wm  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Pb4%"9`  
average rate 平均率 dY'/\dJ  
average revenue 平均收入；平均收益 
l ?RsXC  
average stock 平均库存；平均存货 \_;zm+ <{  
average yearly rent 平均年租 &,/_"N"?D  
avoidance of double taxation 避免双重课税 !

)~b Un  
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 k`ulDQu
 
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