一些有用的会计术语(也不知道发的地方对不对)A

A: yFp8 >  
A share Ａ股；甲类股份 }@-4*5P3  
abatement of tax 减税；减扣免税额 O2[uN@nY  
ABN AMRO Bank N.V. 荷兰银行 *ujn+0)[  
above-the-line expenditure 线上项目支出；经常预算支出 `WDN T0@M  
above-the-line receipt 线上项目收入；经常预算收入 _e/>CiN/  
ABSA Asia Limited 南非联合亚洲有限公司 -J?i6BHb  
absolute change 绝对数值变更 n@9*>DU  
absolute expenditure 实际开支 E9=a+l9  
absolute guideline figure 绝对准则数字 Zqa
Ce>  
absolute interest 绝对权益 ;x.xj/7  
absolute order of discharge 绝对破产解除令 HtWuZq;w  
absolute profit margin 绝对利润幅度 
]AlRu(  
absolute value 实值；绝对值 7r=BGoA2E  
absolutely vested interest 绝对既得权益 >_ji`/d{  
absorbed cost 已吸收成本；已分摊成本 Y{]RhRR  
absorption 吸收；分摊；合并 a~b^`ykcWP  
absorption rate 吸收率；摊配率；分摊率 f_}FYeg  
ACB Finance Limited 亚洲商业财务有限公司 Z!Y ^iN  
acceptable form of reciprocity 合理的互惠条件 pgK)  
acceptable rate 适当利率；适当汇率 Xne{:!btw  
acceptance agreement 承兑协议 KsZXdM/  
acceptance for honour 参加承兑 @/6cEiC+r\  
acceptor 承兑人；接受人；受票人 Go>_4)jy  
acceptor for honour 参加承兑人 k(>hboR5n  
accident insurance 意外保险 !b<c*J?f  
Accident Insurance Association of Hong Kong 香港意外保险公会 !o.l:Mr  
accident insurance scheme 意外保险计划 *M*:3v 0  
accident year basis 意外年度基准 vO#4$,  
accommodation 通融；贷款 !MNo 8dC;  
accommodation bill 通融票据；空头票据 ]ee%=+'  
accommodation party 汇票代发人 gie}k)&M  
account balance 帐户余额；帐户结余 )L?JH?$C  
account book 帐簿 T7E9
l  
account collected in advance 预收款项 '2+Rb7V  
account current book 往来帐簿 FuEgI8+b  
account of after-acquired property 事后取得的财产报告 {}ks[%,_\  
account of defaulter 拖欠帐目 /"d5<B`%  
account payable 应付帐款 m7z6c"?lB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 g0-hN%=6  
account receivable 应收帐款 _1w?nN'  
account receivable report 应收帐款报表 2J;h}/!H  
account statement 结单；帐单；会计财务报表 Q/T\Rr_d  
account title 帐户名称；会计科目 Yc+0OBH[  
accountant's report 会计师报告 #`P4s>IL1  
Accountant's Report Rules 会计师报告规则 V9 <!pMj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %zg&eFRHI  
Accounting Arrangements 《会计安排》 31b9pi}nf  
accounting basis 会计基础 Rg! [ic !  
accounting by Official Receiver 破产管理署署长呈交的帐目 g`)2I+L7  
Accounting Circular 《会计通告》 E]PHO\f-m}  
accounting class 会计类别 7T \}nX1  
accounting date 记帐日期；会计结算日期 v%t "N  
accounting for money 款项核算 !@E=\Sm8EV  
Accounting Officer 会计主任 1=C>S2q  
accounting period 会计报告期；会计期 = E'\  
accounting policy 会计政策；会计方针 g0w<vD`<g  
accounting practice 会计惯例 X5kIM\  
accounting principle 会计准则 ;5tSXgGw7  
accounting record 会计记录 D@T>z;  
accounting report 会计报告 AtNu:U$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e-Z+)4fH  
Accounting Society of China 中国会计学会 [G{{f  
accounting statement 会计报表 ^7Q}W#jy  
accounting system 会计制度；会计系统 lUXxpv1m  
accounting transaction 会计事项；帐务交易 U[9`:aV;  
accounting treatment 会计处理 aagN-/mgm  
accounting year 会计年度 Cs$wgm*  
accretion 增值；添加 =VkbymIZ4y  
accrual 应计项目；应累算数目 OZdiM&Zss  
accrual basis 应计制；权责发生制 gf6<`+
/  
accrual basis accounting 应计制会计；权责发生制会计 D6!`p6r+  
accrue 应累算；应计 =>".  
accrued benefit 应累算利益 8/Z  
accrued charges 应计费用 Nq>74q]}n8  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ct[{>asun  
accrued expenses 应累算费用 ^S*~<0NQ'  
accrued interest payable 应付利息；应计未付利息 aNgaV$|2a  
accrued interest receivable 应收利息；应计未收利息 L1#z'<IO  
accrued right 累算权益 ws:@Pe4AF  
accruing profit 应累算的利润 |}paa  
accumulated fiscal reserve 累积财政储备 |]`\ak  
accumulated profit 累积利润；滚存溢利 oGpyuB@A/  
accumulated reserve 累积储备 )&[S*g  
accumulation of surplus income 累积收益盈余 F3/aq+<P[  
acquired assets 既得资产 -E1b5i;f  
acquisition 收购；购置；取得 O)|{B>2r  
acquisition cost 购置成本 &d]%b`EXq  
acquisition expenses 购置费用 H3T4v1o6  
acquisition of 100% interest 收购全部股权 N(0G!sTI  
acquisition of control 取得控制权
gE^ {@^  
acquisition of fixed assets 购置固定资产 g1-^@&q  
acquisition of shell “买壳” D_r&B@4w  
acquisition price 收购价 hR"j[  
act of God 天灾 CSx V^  
acting partner 执事合伙人 U1<EAGo|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]v7f9MC'\  
active partner 积极参与的合伙人 der'<Q.U:k  
active trading 交投活跃 UCzIOxp}  
actual circulation 实际流通 iTi]D2jC  
actual cost 实际成本 fvKb0cIx]  
actual expenditure 实际开支；实际支出 nff&~lwhZ  
actual income 实际入息；实际收入；实际收益 F)KUup)gc  
actual market 现货市场 9u";%5 4  
actual price 现货价；实际价格 d
M"Suw  
actual profit 实际利润 g+h)s!$sB  
actual quotation 实盘；实际价位；实际报价 #|76dU  
actual year basis 按实际年度计算 }6SfI;  
actuals 实货 f Co-ony  
actuarial investigation 精算调查 Ht,_<zP;  
actuarial principle 精算原则 qh;ahX~  
actuarial report 精算师报告 4PUSFZK?  
Actuarial Society of Hong Kong 香港精算学会 fMRBGcg7Dc  
actuarial valuation 精算师估值 dD@k{5  
actuary 精算师 *Q=ER  
ad referendum agreement 暂定协议；有待覆核的协定 U%3d_"{;  
ad valorem duty 从价税；按值征税 [80jG+6  
ad valorem duty system 从价税制 9dl\`zlA*  
ad valorem fee 从价费 iD=VNf  
ad valorem tariff 从价关税 v[VUX69  
additional allowance 额外免税额 7)sEW#d!  
additional amount for unexpired risk 未过期风险的额外款额 K:&FWl.  
additional assessable profit 补加应评税利润 .ky((  
additional assessment 补加评税 z+5l:f  
additional commitment 额外承担 ~[bS+]d!  
additional commitment vote 额外承担拨款 i{zg{$U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BG!;9Z{u  
additional dependent parent allowance 供养父母额外免税额 7r,'a{Rcn  
additional provision 额外拨款 vKYdYa\  
additional stamp duty 附加印花税 z6e)|*cA$  
additional tax 补加税罚款；补加税款 "X~ayn'@w,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D@"g0SW4  
adjudged bankrupt 被裁定破产 pfS?:f<+6"  
adjudicated bankrupt 裁定破产人 HlEp Dph%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e<s56<3j  
adjudication of bankruptcy 裁定破产；宣告破产 1'tagv?  
adjudication of insolvency 裁定无力偿还债务 -:IG{3fnu  
adjusted actual 经调整的实数；调整后的实数 VF1)dd  
adjusted current assets 经调整的流动资产；调整后的流动资产 +#~=QT9  
adjusted figure 经调整的数字；调整后的数额 >
}{'{ Z &  
adjusted liabilities 经调整的负债；调整后的负债 g'G%BX  
adjusted loss 经调整的亏损；调整后的亏损 <I .p{Z  
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 rJi;"xF8  
adjusted profit 经调整的利润；调整后的利润 AA&398F  
adjusted surplus 经调整的盈余额；调整后的盈余额 ncS.~F
 
adjusted value 经调整的价值；调整后的价值 b(wzn`Z%Et  
adjustment 调整；修订；理算〔保险〕 Z(LDAZG  
adjustment centre 调剂中心 VP^Yph 8R  
adjustment lag 调整过程的时间差距；调整时差 "4N%I  
adjustment mechanism 调整机制 gIv :<EJ9  
adjustment of loss 亏损调整 [v$_BS#u^3  
adjustment process 调整过程；调整程序 Am=D kkP%  
adjustment range 调整幅度  hM   
administered exchange rate 受管制汇率 5m2(7FC%su  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 WK5~"aw  
administration expenses 行政费用 6kH47Yc?  
administration fee 手续费；行政费 F?=(4Pyvu  
administration in bankruptcy 破产管理 UBoN}iR  
administration order 遗产管理令 $r%m<Uc;}O  
administrator 管理人；遗产管理人 '~i;g.n=}-  
administrator of the estate 遗产管理人 Zj;2>  
admission of debt 债项承认书 (3z: ;  
admission of proof 接纳债权证明 9!sx  
advance 放贷款项；垫付款项；预支款项；预付款项 jR
<yV  
advance account 暂支帐目；预付款帐户 `M?C(  
advance compensation 预付补偿金 /VB n  
advance from shareholder 股东垫款 yU"lW{H@  
advance pending reimbursement 预支以待日后付还 weCRhA  
advanced economy 先进经济体系 3\FPW1$i|[  
advancement 预付；预付财产 *yp}#\rk  
advances warrant 垫款令 Pe@M_ r  
advancing 贷出 Qd"{2>  
adverse balance 逆差 m[&]#K6  
adverse exchange 逆汇 G4g<PFx  
advertisement addressed to shareholders 在报章刊登的致股东通告 K%9PIqK?4  
advice for collection 托收通知书 AnVj '3  
advice of drawing 提款通知书；汇票通知书 jG=*\lK6  
advice of payment 付款通知 A[L+
w9  
Advisory Committee [Securities and Futures Commission] pC,MiV$c"  
谘询委员会〔证券及期货事务监察委员会〕 "-JJ6Bk  
Advisory Committee on Diversification 经济多元化谘询委员会 pnin;;D*  
affidavit 誓章；遗产申报誓章 \zA$|) x  
affidavit of no receipt 述明无收款的誓章 O[[:3!6q  
affiliate 联号；联营公司；附属公司 h_6QVab@  
affiliated company 附属公司；联号；联营公司 #iD5& klo\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 UKyOkuY:w  
affordability 负担能力 hU=n>g>nx  
African Development Bank [AfDB] 非洲开发银行 H|>dF)%pj  
after-acquired property 事后取得的财产 q)R&npP7  
after-hours dealing 市后交易 `[\*1GpAo  
after-tax profit 税后盈利；税后利润；税后溢利 NyU~8?bp  
agency agreement 代理协议 hPtSY'
_@_  
agency expenses 代理机构的开支 w :2@@)pr  
agency fee 代理费 Sd?:+\bS;  
Agency Law 《代理法》 :@KU_U)\  
agent 代理人；承销人 wWm1G
)  
agent of company 公司代理人 =mV1
jGqX  
agent's fee 代理人费；经纪费 8XtZF,Du  
aggregate 总计；总数；总体数字 oeKI9p13\  
aggregate amount 总款额；总额 zp[Uh]-dMK  
aggregate assets and liabilities 总体资产与负债 `-!t8BH  
aggregate at constant price 按固定价格计算的总体数字 hKv3;jcd  
aggregate demand 总需求 tj 6 #lM9  
aggregate gross position 总持仓量 vH_QSx;C#  
aggregate limit 总限额 nW2fB8yq  
aggregate of salaries tax 合计薪俸税 _U)BOE0o  
aggregate performance 总体表现；总体业绩 K~**. NF-n  
aggregate supply 总体供应 D*3\4=6x  
aggregate surplus 总盈余 *44^M{ti<  
aggregate total 整体总额 l]RO'  
aggregate value 总值；合计价值 3Gi#WV4$  
aggregated basis 合计基准 q:N"mp<%  
aggregated net chargeable income 合计应课税入息实额 u )+;(Vd  
aggregation 合并计算；合计；总和 >-rDBk ;K  
aggregation of incomes of husband and wife 夫妇入息合并计算 )M(;:#le  
aggregation of property 财产的总和 v,w/g|  
agio 差价；贴水 'J~{8w,.  
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》 C;2!c
 
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment O-- "\4  
《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》 ?H8w/{J   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Dg~r%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》 gaBt;@?:Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -;=0dfC(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tWL3F?wd  
agreement for a settlement 授产协议 yQb^]|XG  
agreement for assignment 转让协议 #W[/N|~wx  
agreement for sale 售卖协议；买卖协议 cE[B (e  
agreement for sale and purchase 买卖协议 TS+itU62  
agreement for the payment of interest 支付利息协议 Q#NXJvI  
agreement for the repayment of money 还款协议 B0I(/ 7  
agreement of reinsurance 再保险协议 KJc fbZ~  
Agricultural Bank of China 中国农业银行 9?<WRM3a>  
air passenger departure tax 飞机乘客离境税 A-<\?13uW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CuRYtY@9  
airport tax 机场税 r@L19d)J  
alcohol duty 酒精税 Q?Vq/3K;  
alienation 让与；让渡；转让 KK"uSC  
alimony 生活费；赡养费 nxH=Ut7{  
All Ordinaries Index [AOI] 所有普通股指数 {8D`A;KD  
all risks 全险；综合险 -U;2 b_  
All Sales Record for Stock Market 《股票市场成交报告》 uPbvN[~t  
Allied Capital Resources Limited 新联财务有限公司 Ut4cli&cC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 VS0 &[bl  
allocation letter 拨款信件 l6ayV  
allocation of fund 分配款项；预留款项 B3[;}8u>  
allocation of profit 利润分配；溢利分配 PR?Ls{}p\  
allocation warrant 拨款令 %rVC3}  
allotment 分配；配股 V&82U w  
allotment notice 股份配售通知；配股通知 d5&avL\  
allotment of shares 股份分配 UZsL0  
allowable 可获宽免；免税的 [pi!+k  
allowable business loss 可扣除的营业亏损 fsqK(io28  
allowable expenses 可扣税的支出 b|| c^f  
allowance 免税额；津贴；备抵；准备金 bmN'{09@  
allowance for debts 债项的免税额 dWV.5cViP  
allowance for depreciation by wear and tear 耗损折旧免税额 ~i 'Ib_%h  
allowance for funeral expenses 殡殓费的免税额 ;w";s$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [#S[=%  
allowance for repairs and outgoings 修葺及支出方面的免税额 fT1/@  
allowance to debtor 给债务人的津贴 }$5S@,  
alteration of capital 资本更改 t_1(Ex  
alternate trustee 候补受托人 @ht= (Jk9  
amalgamation 合并 gj{2"tE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c?oNKqPzg  
ambit of charges 征税范围；收费范围 rvjPm5[t  
amended valuation 经修订的估值 9^ITP!~e*  
American Commodities Exchange 美国商品交易所 b^b@W^\hn  
American Express Bank Limited 美国运通银行 0Q>f,}W%>  
American Stock Exchange 美国证券交易所 "I
bXKS>t  
amortization 摊销 M:V'vme)+  
amount due from banks 存放银行同业的款项 rhU]b $A  
amount due from banks abroad 存放海外银行同业的款项 RWM9cV5  
amount due from holding companies 控股公司欠款 b*w izd  
amount due from local banks 存放本港银行同业的款项 3>X]`Oj7y  
amount due to banks 银行同业的存款 kBZnR$Cl  
amount due to banks abroad 海外银行同业的存款 ZN75ONL  
amount due to holding companies 控股公司存款 guJS;VC6U  
amount due to local banks 本港银行同业的存款 5tUp[/]pl  
amount due to outport banks 外埠银行同业的存款 h^ wu8E  
amount for note issue 发行纸币的款额 ^PDz"L<*  
amount of bond 担保契据的款额 RGd@3OjN  
amount of consideration 代价款额 aOZSX3;wg  
amount of contribution 供款数额 {RFpTh7f:  
amount of indebtedness 负债款额 %5<uQc9  
amount of principal of the loan 贷款本金额 AA[(rw  
amount of rates chargeable 应征差饷数额 9m^"ca  
amount of share capital 股本额 ktX\{g!U  
amount of sums assured 承保款额 I6?n>  
amount of variation 变动幅度 LbX>@2(&  
amount of vote 拨款数额 Tjba@^T  
amount payable 应付款额 7=yV8.cD  
amount receivable 应收款额 Zd$a}~4~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,h1 z8.wD|  
analysis 分析 feg  
ancillary risk 附属风险 )/VhkSXbG!  
annual account 周年帐目；周年帐目报表；年度决算；年结 67Z@Hg  
annual accounting date 年结日期 5~GHAi  
annual allowance 每年免税额；年积金；年度津贴；年津 ph*9,\c8  
annual balance 年度余额 qRk&bF/  
annual disposable income 每年可动用收入 ;tK%Q~To  
annual estimates 周年预算 KLVkPix;$  
annual fee 年费 R5PXX&Q  
annual general meeting 周年大会 nT.i|(xd.  
annual growth rate 年增率；每年增长率 ^
Pqj*k+F  
annual long-term supplement 长期个案每年补助金 jI})\5<R  
annual pensionable emolument 可供计算退休金的年薪 :
E ]Ys  
annual report 年报 8nCw1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^5j+O.zgN  
annual return 周年报表；周年申报表；每年报税表格 UQZ<sp4v;  
Annual Return Rules 《周年报表规则》 CJ+/j=i;~c  
annual review of consumer prices 每年消费物价回顾 iZsZSW \  
annual roll-forward basis 逐年延展方式 ^e*Tg&  
annual salary 年薪 L9(mY `d>"  
annual statement 年度报表；年度决算表 SM%N]/@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 7wKN  
annuitant 年金受益人 FKhmg&+>  
annuity 年金 5]_m\zn=  
annuity contract 年金合约 xz!b@5DR'%  
annuity on human life 人寿年金 1+wmR4o  
antecedent debt 先前的债项 S0-f_,(  
ante-dated cheque 倒填日期支票 P`ZzrN  
anticipated expenditure 预期开支 }J=>nL'B  
anticipated net profit 预期纯利 @\{L%y%a0  
anticipated revenue 预期收入 ybsQ[9_36  
anti-inflation measure 反通货膨胀措施 C(N' +VV_  
anti-inflationary stance 反通货膨胀立场 / =]h@m-`  
apparent deficit 表面赤字 k@[\C`P  
apparent financial solvency 表面偿债能力 K&T[F!  
apparent partner 表面合伙人 3y#0Lb-y  
application for personal assessment 个人入息课税申请书 eBUexxBY  
application of fund 资金应用 O9%`G  
application to release as liquidator and to destruct the books of accounts and documents >9-$E?Mt  
申请免除清盘人职务及毁灭帐簿与文件 l(&3s:Ud  
appointed actuary 委任精算师 clhmpu  
appointed auditor 委任核数师；委任审计师 V{#8+  
appointed trustee 委任的受托人 G;RFY!o  
appointer 委任人 HpbSf1VvAf  
apportioned pro rata 按比例分摊 =|}_ASbzw  
apportionment 分配；分摊 R-2NJ0F7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <V[Qs3uo(  
apportionment formula 分摊方程式 1Ce7\A  
apportionment of estate duty 遗产税的分摊 .|XG0M
 
appraisal 估价；评估 b'x26wT?  
appreciable growth 可观增长 HL8onNq  
appreciable impact 显着影响 dnEIR5%+.  
appreciable increase 可观增长 =@e3I)D#?i  
appreciation 增值；升值 qr$h51C&  
appreciation against other currencies 相对其他货币升值 Os)jfKn2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2A>s a3\  
appreciation tax 增值税 SSr#MIS?
 
appropriation 拨款；拨用；拨付 &A/k{(.XP  
appropriation account 拨款帐目 *A<vrkHz  
Appropriation Bill 拨款法案 \zCw&#D0Z  
appropriation-in-aid system 补助拨款办法 _E\Cm  
approved assets 核准资产 Ms4~P6;%  
approved basket stock 认可一篮子证券 _?VMSu  
approved budget 核准预算 g:dtfa/]  
approved charitable donation 认可慈善捐款 8Pb~`E/  
approved charitable institution 认可慈善机构 -BV8,1  
approved currency 核准货币；认可货币 v3p'*81;  
approved estimates 核准预算 ?/@U#Qy  
approved estimates of expenditure 核准开支预算 pL [JGn  
approved overseas insurer 核准海外保险人 +aY]?]  
approved overseas trust company 核准海外信托公司 XRQz~Py  
approved pooled investment fund 核准汇集投资基金 H18.)yHX
 
approved provident fund scheme 认可公积金计划 LyRbD$m  
approved provision 核准拨款 "O}u2B b  
approved redeemable share 核准可赎回股份 qV$\E=%fhM  
approved regional stock 认可地区性证券 [SKN}:D  
approved retirement scheme 认可退休金计划 ?hC,49  
approved subordinated loan 核准附属贷款
{>v5~G  
arbitrage 套戥；套汇；套利 gT-"=AsxZQ  
arbitrageur 套戥者；套汇者 e=ITAH3b  
arbitrary amount 临时款项 VTUY#+3  
arrangement 措施；安排；协定 0<3->uK  
arrears 欠款 }xa~U,#5  
arrears of pay 欠付薪酬 4UxxmREx;  
arrears of revenue 逾期未收税款；逾期未收的帐项 l('@~-Zy  
articles of association 组织章程；组织细则；组织章程细则 mz>GbImVD~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'w$jVX/  
ascertainment of profit 确定利润 z=FOymvC  
"Asia Clear" “亚洲结算系统” ^RI&`5g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Svicw`uX0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -~_[2u^3  
Asian Development Fund [ADF] 亚洲发展基金 ,K WIuCU;  
Asian dollar bond 亚洲美元债券 7oy}
<9  
Asian dollar market 亚洲美元市场 7:C_{\(  
Asian dollar rate 亚洲美元利率 6 l,8ev  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @sdHB./  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 S+ 3lX7  
asked price 沽盘；喊价；索价；卖方报价 u
7/]Go44  
assessable income 应评税入息 :pH
3M[7  
assessable loss 应评税亏损 ]t"X~  
assessable profit 应评税利润 v ^R:XdH  
assessable value 应评税值 xqQLri}  
assessed profit 估定利润 "Snt~:W>  
assessed value 经评估价值 GBY-WN4sc[  
assessment 评税；评定；估价；评税单 M!Ua/g=u  
assessment number 评税编号；估价编号 _LSp \{Z  
assessment of additional tax 补加税评税 C0gY  
assessment of performance 业绩评估；实绩评价 agGgj>DDd  
Assessor 评税主任 8=MNzcA }  
asset price bubbles 资产价格泡沫 PjG^L FX  
asset-backed securities 具资产保证的证券 H~NK:qRzK  
assets accretion 资产增值 11iV{ h  
assets and liabilities 资产与负债 Y*QoD9<T?;  
assets betterment statement 资产递增表；资产改进表 wgUgNwd1  
assets lending 实物放款；有抵押贷款 kNd(KQ<.17  
assets of the company passing on the death 死者去世时转移的公司资产 ^wIg|Gc  
assets pledged as security for liabilities 用作负债抵押的资产 i5 0c N<o  
assets portfolio 资产投资组合 *S<d`mp[  
assets price 资产价格 ZLZh$eZZ  
assets quality 资产质素 |)65y  
assets realization 资产变现 *x-@}WY$U  
assets refinancing arrangement 资产再集资安排 e>
2KW5.  
assets securitization 资产证券化 (O$il  
assets situated outside Hong Kong 在香港以外地方的资产 eH]9"^> o  
assets stripping 削减资产；拆卖资产 at+Nd K  
assets value 资产值 \0veld  
assignee 承让人 ]!X[[w)  
assignment 转让；转让书；转让契 S
by(?yg  
assignment of interest 权益转让 dKQu  
assignment of letters patent and trade mark 专利证书及商标转让 AM0CIRX$  
assignment of property 物业转让；物业转让书 6_L<&RmLg  
assignment right 转让权 Q~f mVWq  
assignor 转让人 Ge`PVwn  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c6T[2Ig  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =D&XE*qkZ  
associate member 附属会员 R>t?6HOcp  
associated body corporate 相联法人团体 Itz[%Dbiq9  
associated company 相联公司；联属公司 YuUJgt .1  
associated corporation 相联法团 Ea)=K'Pz  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7J;\&q'  
公认会计师公会〔英国〕 /|p\l"  
Association of Futures Exchange Brokers 香港期货经纪协会 5gSe=|we*p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 eiQ42x@Z  
association of underwriters 承保人组织 YB1Jv[  
assumption of control 接管 '2Lx>nByk  
assurance 担保；保险；转易；转易书 m}(M{^\|  
assurance of interest 权益的转易 DkEf;P  
at 19XX price 按一九ＸＸ年价格计算 0|DyYu  
at a discount 按赔价计算；按贴水价格计算；打折扣 qjsEyro$-  
at a premium 按溢价计算；按升水价格计算 " ?Ux\)*  
at call 通知付款；按通知 ti^=aB   
at constant market price 按固定市价计算 H0f]Swh0a  
at constant price 按固定价格计算 Iw4[D#o  
at cost 按成本计算 T#\=v(_NR  
at current market price 按当时市价计算；按现时市价计算 BJt]k7ku+  
at current price 按当时价格计算；按现时价格计算 S6<#] 6Z  
at factor cost 按要素成本计算；按生产要素成本计算 =h70!) Z5  
at money-of-the-day price 按付款当日价格计算 DYF(O-hJK  
at or better 按指定或较佳价位〔买卖指令〕 QM'|k6  
at par 按面值计算；平价 \fsNI T/  
at sight 见票即付 kX2Z@ w`  
at the close 按收市盘 yAFt|<  
at the opening 按开市盘 +G6 Ge;  
attestation 见证；见证条款 0a2#36;_IK  
at-the-money option 平价期权 j 8)*'T  
attorney 受权人；受托代表人 dZY|6  
attornment 新拥有人承认书 rJ{k1H>  
attributable profit 可归属利润 Z,DSTP\|  
attributable share value 可归属股份价值 8!{ }WLwb  
Auckland Stock Exchange 奥克兰证券交易所 +Ks3  
auction 拍卖 "rrw~  
auctioneer 拍卖商 vm7ag 7@O  
audit 审计；核数 Rk-G|52g  
Audit Commission 审计署 zE Ly1v\"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] EbeSl+iMx_  
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〕 -,Js2+QZ#  
audit review 帐目审查 ~z(0XKq0d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 nsM.`s@V  
audited account 审计帐目；经审计的帐目 'jXJ!GFw  
audited annual account 经审计的周年帐目 `An p;el  
audited balance sheet 经审计的资产负债表 !+z&] S3s  
auditor 核数师；核数主任；审计师 D~FIv  
auditor's certificate 核数师证明书；审计师证明书 Y>T<Qn^D  
auditor's report 核数师报告；审计师报告 ::_
bEmk  
Aussie bond 澳元债券 J/QqwoR  
austerity budget 紧缩预算 E[i#8_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 I/%L,XyRI  
Australia All Ordinaries Index 澳洲所有普通股票指数 29l bOi  
Australian Dollar [AUD] 澳元 RG=i74a  
Australian Options Market 澳大利亚期权市场
voFg6zoV_  
Australian Securities Commission 澳洲证券事务监察委员会 kxR!hA8wv4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F|G v  
Australian Stock Exchange 澳大利亚证券交易所 ILx4[m7  
Austrian Schilling [ATS] 奥地利先令 )%b 5uZ  
authentication 认证；鉴证 Vry*=X&Q  
authority to purchase 委托购买证；委购书 2r!- zEV  
authorization 认可；核准；授权；授权书 Y_6v@Si
O  
authorization by direction 指示授权 MJ$.ST  
authorization by instruction 指令授权 @} +k]c25  
authorization by warrant 令状授权 ?,]eN&`  
authorization of unit trust 单位信托的认可 ^
p7z3ng  
authorized agent 指定代理人 A9KPU:  
authorized capital 法定资本 Kf6D)B 26  
authorized clerk 出市员 {6O}E9  
authorized dealer 认可交易商 M?=I{}!@Q  
authorized financial institution 认可财务机构 Fn0|v66  
authorized fund 认可基金 6b%IPbb  
authorized fund house 获授权的基金公司；认可基金公司 ?LJiFG]^m  
authorized institution 认可机构 x+TdTe;p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 da~_(
giD*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G^cMY$?99  
authorized insurer 获授权保险人；获认可承保人 /;TtMQt  
authorized investment 特准投资项目 cNikLd~?A  
authorized person 获授权人 &grvlK  
authorized representative 获授权代表 E,dUO;  
authorized share capital 法定股本 #?`S+YN!q)  
automated quotation system 自动报价系统 _#Lq~02 %  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]t~'wL#Z  
自动交易系统〔香港期货交易所有限公司〕 Mnk-"d  
automatic adjustment mechanism 自动调整机制 #|3,DZ|)F  
automatic adjustment system 自动调整系统 UCup {pDp  
Automatic Clearing House 自动票据交换所 \D};0#G0&  
automatic exchange rates accumulation system 自动化汇率累集系统 |26[=_[q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pN_%>v"o  
automatic teller machine [ATM] 自动柜员机 4cqf=  
autopay 自动转帐 '? -N  
available assets 可用资产 P_b!^sq9  
available fiscal reserve 现存财政储备 acar-11_o/  
available profit 可用利润 H}lz_#Z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )*R';/zaI  
average 平均；平均数；海损 HO_(it \  
average basic salary 平均基本薪金 , Y,^vzX6  
average consumer expenditure 平均消费开支；一般消费开支 LitdO>%#2  
average cost 平均成本 6nJQPa  
average cost of land production 增辟土地平均成本 x4MTE?hT  
average daily turnover 平均每日成交额 )#1!%a
Q  
average daily wage rate 平均每日工资率 @
h_ bXo  
average expenditure pattern 平均开支模式 DUH DFG  
average growth rate 平均增长率
#qUGc`  
average net fixed assets 固定资产平均净值 ,jtaTG.
>  
average of relatives 相对价格平均数 `8tstWYa]Y  
average price 平均价格 m>F:dI  
average propensity to consume 平均消费倾向；一般消费倾向 dz>Jl},`k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 QC!SgV  
average rate 平均率 3Agyp89}Q  
average revenue 平均收入；平均收益 *-(o. !#1  
average stock 平均库存；平均存货 ?Z4%u8Krvz  
average yearly rent 平均年租 _~D#?cFY6  
avoidance of double taxation 避免双重课税 hSXJDT2  
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 uFb 9Ic]`  
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