一些有用的会计术语(也不知道发的地方对不对)A

A: <1LuYEDq  
A share Ａ股；甲类股份 C4cg,>P7  
abatement of tax 减税；减扣免税额 U92hv~\  
ABN AMRO Bank N.V. 荷兰银行 P<(mH=K  
above-the-line expenditure 线上项目支出；经常预算支出 }N|/
b"j9  
above-the-line receipt 线上项目收入；经常预算收入 =N0cz%  
ABSA Asia Limited 南非联合亚洲有限公司 ixH7oWH#  
absolute change 绝对数值变更 $ta#]>{  
absolute expenditure 实际开支 h/VYH(Tj  
absolute guideline figure 绝对准则数字 Z"^@B2v  
absolute interest 绝对权益 k %rP*b*  
absolute order of discharge 绝对破产解除令 X5yhS  
absolute profit margin 绝对利润幅度 lKwcT!Q4  
absolute value 实值；绝对值 N}h%8\  
absolutely vested interest 绝对既得权益 c,fedH;  
absorbed cost 已吸收成本；已分摊成本 Smux&e  
absorption 吸收；分摊；合并 ;(,Fe/wvC  
absorption rate 吸收率；摊配率；分摊率 0cbF.Um8  
ACB Finance Limited 亚洲商业财务有限公司 qs b4@jt+  
acceptable form of reciprocity 合理的互惠条件 PWU#`>4  
acceptable rate 适当利率；适当汇率 =+L>^w#6=  
acceptance agreement 承兑协议 *Wau7  
acceptance for honour 参加承兑 Qw-qcG  
acceptor 承兑人；接受人；受票人 KAzRFX),  
acceptor for honour 参加承兑人 X[ (J!"+  
accident insurance 意外保险 ;v'Y'!-J  
Accident Insurance Association of Hong Kong 香港意外保险公会 $F%?l\7j  
accident insurance scheme 意外保险计划 *~L]n4-  
accident year basis 意外年度基准 HXQrtJ  
accommodation 通融；贷款 !;a<E:  
accommodation bill 通融票据；空头票据 bW|y -GM  
accommodation party 汇票代发人 Sx"I]N
  
account balance 帐户余额；帐户结余 8(;i~f:bCW  
account book 帐簿 iE`aGoA  
account collected in advance 预收款项 w1b <>A?87  
account current book 往来帐簿 hH/O2  
account of after-acquired property 事后取得的财产报告 k#&SWp=  
account of defaulter 拖欠帐目 wp*1HnWj8Y  
account payable 应付帐款 6hq)yUvo4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3\G=J  
account receivable 应收帐款 ]l'ki8  
account receivable report 应收帐款报表 NZ5~\k  
account statement 结单；帐单；会计财务报表 mK-:laIL"  
account title 帐户名称；会计科目 SI9hS4<j  
accountant's report 会计师报告 ~=ktFuEa  
Accountant's Report Rules 会计师报告规则 h6N}sLM{0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W!X]t)Ow  
Accounting Arrangements 《会计安排》 -c@
5qe>  
accounting basis 会计基础 gi>_>zStv  
accounting by Official Receiver 破产管理署署长呈交的帐目 =;=V4nKN  
Accounting Circular 《会计通告》 K;y\&'E  
accounting class 会计类别 ZB&Uhi  
accounting date 记帐日期；会计结算日期 9(WC#-,  
accounting for money 款项核算 ?<QFW#:)  
Accounting Officer 会计主任 %#a%Luq  
accounting period 会计报告期；会计期 QO/7p]$_  
accounting policy 会计政策；会计方针 +GU16+w~E  
accounting practice 会计惯例 JrTBe73.]j  
accounting principle 会计准则 ,?6m"ov4(  
accounting record 会计记录 ooSd6;'  
accounting report 会计报告 Dys"|,F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A5ID I<a  
Accounting Society of China 中国会计学会 hp4(f W  
accounting statement 会计报表 P;LZ!I  
accounting system 会计制度；会计系统 CD[=z)<z{  
accounting transaction 会计事项；帐务交易 i%8&g2  
accounting treatment 会计处理 2kq@*}ys  
accounting year 会计年度 @|Bp'`j%J  
accretion 增值；添加 Gx_e\fe-/  
accrual 应计项目；应累算数目 ;_5 =g  
accrual basis 应计制；权责发生制 b'5pQ2Mq  
accrual basis accounting 应计制会计；权责发生制会计
9z/_`Xd_  
accrue 应累算；应计 7=A9E]:  
accrued benefit 应累算利益 ]?$y}  
accrued charges 应计费用 KocXSh U  
accrued cumulative preference share dividend 应累算的累积优先股股息 z.HNb$;  
accrued expenses 应累算费用 m(:qZW  
accrued interest payable 应付利息；应计未付利息 F)kLlsp  
accrued interest receivable 应收利息；应计未收利息 NOp=/  
accrued right 累算权益 D D;+& fe  
accruing profit 应累算的利润 ^>{;9lo<  
accumulated fiscal reserve 累积财政储备 D@W3;T^  
accumulated profit 累积利润；滚存溢利 Ytwv=;h-  
accumulated reserve 累积储备 q.[[c  
accumulation of surplus income 累积收益盈余 4$GRCq5N;  
acquired assets 既得资产 }QW~.>`  
acquisition 收购；购置；取得 bk9~63tN+>  
acquisition cost 购置成本 @SG"t,5s  
acquisition expenses 购置费用 P\6T4s  
acquisition of 100% interest 收购全部股权 ~<[5uZIo  
acquisition of control 取得控制权 N/{Yi _n  
acquisition of fixed assets 购置固定资产 OVS
q8?L  
acquisition of shell “买壳” gs8@b5 RSb  
acquisition price 收购价 2X 
c  
act of God 天灾 UA4d|^ev  
acting partner 执事合伙人 &
|"I0|tJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Fd,+(i D  
active partner 积极参与的合伙人 =&:f+!1$  
active trading 交投活跃 T1!Gr!=  
actual circulation 实际流通 64rk^Um  
actual cost 实际成本 aa%&&  
actual expenditure 实际开支；实际支出 IetGg{h.  
actual income 实际入息；实际收入；实际收益 (Cd{#j<  
actual market 现货市场 jy@i(@Z  
actual price 现货价；实际价格 c1AG3Nb  
actual profit 实际利润 qq7X",s  
actual quotation 实盘；实际价位；实际报价 9f%y)[ \  
actual year basis 按实际年度计算 1 u_24  
actuals 实货 ^zPEAXm  
actuarial investigation 精算调查 bd P,Zqd  
actuarial principle 精算原则 %x8`fm  
actuarial report 精算师报告 KPd C9H  
Actuarial Society of Hong Kong 香港精算学会 /j69NEl  
actuarial valuation 精算师估值 ^8l3j4  
actuary 精算师 OC>_=i$'  
ad referendum agreement 暂定协议；有待覆核的协定 #!u51P1  
ad valorem duty 从价税；按值征税 N|O]z  
ad valorem duty system 从价税制 }Wche/g`  
ad valorem fee 从价费 hB}h-i(u  
ad valorem tariff 从价关税 69j~?w)^  
additional allowance 额外免税额 ~z _](HKoS  
additional amount for unexpired risk 未过期风险的额外款额 -0VA!3l  
additional assessable profit 补加应评税利润 .i&ZT}v3  
additional assessment 补加评税 u!3]RGJ  
additional commitment 额外承担 5+/b$mHZX
 
additional commitment vote 额外承担拨款 YyJ{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #DK3p0d  
additional dependent parent allowance 供养父母额外免税额 cI%"Ynq"3  
additional provision 额外拨款 9kX=99kf[  
additional stamp duty 附加印花税 [&pW&>p3  
additional tax 补加税罚款；补加税款 Jg|cvu-+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 z(` }:t  
adjudged bankrupt 被裁定破产 ]dbSa1?  
adjudicated bankrupt 裁定破产人 iA3>X-x   
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4]aiT8))  
adjudication of bankruptcy 裁定破产；宣告破产 +fd@K  
adjudication of insolvency 裁定无力偿还债务 9sU+
IT K4  
adjusted actual 经调整的实数；调整后的实数 4OOn,09  
adjusted current assets 经调整的流动资产；调整后的流动资产 << ;HY}s  
adjusted figure 经调整的数字；调整后的数额 3 IWLBc  
adjusted liabilities 经调整的负债；调整后的负债 B?#kW!wj  
adjusted loss 经调整的亏损；调整后的亏损 :K^gu%,&$  
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 y3cf[Q  
adjusted profit 经调整的利润；调整后的利润 M.)}e7  
adjusted surplus 经调整的盈余额；调整后的盈余额 N=T.l*8  
adjusted value 经调整的价值；调整后的价值 Z<ajET`)  
adjustment 调整；修订；理算〔保险〕 2T@L{ql  
adjustment centre 调剂中心 Cl6m$YUt  
adjustment lag 调整过程的时间差距；调整时差 :GQIlA8cF$  
adjustment mechanism 调整机制 iO*`(s  
adjustment of loss 亏损调整 ?AnjD8i  
adjustment process 调整过程；调整程序 ,'C30A*p  
adjustment range 调整幅度 iIsEQh  
administered exchange rate 受管制汇率 /BMtcCPG!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w!WRa8C  
administration expenses 行政费用 ?L@@;tt  
administration fee 手续费；行政费 !.3R~0b  
administration in bankruptcy 破产管理 \9]I#Ih}M  
administration order 遗产管理令 U~*c#U"bh  
administrator 管理人；遗产管理人 6X7s 4  
administrator of the estate 遗产管理人 ,\o<y|+`S  
admission of debt 债项承认书 -=$% {  
admission of proof 接纳债权证明 L6:W'u^  
advance 放贷款项；垫付款项；预支款项；预付款项 L`UG=7r q  
advance account 暂支帐目；预付款帐户 ?0rOcaTY  
advance compensation 预付补偿金 4l&"]9D  
advance from shareholder 股东垫款 %M{k.FE(  
advance pending reimbursement 预支以待日后付还 xMDrE?  
advanced economy 先进经济体系 JFM"ii{8  
advancement 预付；预付财产 P_p6GT:5  
advances warrant 垫款令 'aD6>8/Hj  
advancing 贷出 #>8T*B  
adverse balance 逆差 _i3i HR?  
adverse exchange 逆汇 d/XlV]#2x\  
advertisement addressed to shareholders 在报章刊登的致股东通告 9W*.lf  
advice for collection 托收通知书 CQdBf3q  
advice of drawing 提款通知书；汇票通知书 UvkJ?Bu  
advice of payment 付款通知 ajn-KG!A  
Advisory Committee [Securities and Futures Commission] % f2<U;ff  
谘询委员会〔证券及期货事务监察委员会〕 ,>;!%Ui/p  
Advisory Committee on Diversification 经济多元化谘询委员会 8HMo.*Ti9  
affidavit 誓章；遗产申报誓章 izCaB~{/  
affidavit of no receipt 述明无收款的誓章 e:N7BZl'c9  
affiliate 联号；联营公司；附属公司 T yU&QXb  
affiliated company 附属公司；联号；联营公司 v&xKi>Ail  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 </.z1 $  
affordability 负担能力 $v
]T8|h  
African Development Bank [AfDB] 非洲开发银行 *^'wFbaBO  
after-acquired property 事后取得的财产 hwiKOP  
after-hours dealing 市后交易
81Z4>F:  
after-tax profit 税后盈利；税后利润；税后溢利 UL+E,=  
agency agreement 代理协议 ],n%Xp  
agency expenses 代理机构的开支 mA&=q_gS  
agency fee 代理费 Hk,lX
r  
Agency Law 《代理法》 D9~}5  
agent 代理人；承销人 Q6=MS>JW]w  
agent of company 公司代理人 o]A XT
8  
agent's fee 代理人费；经纪费 \M9h&I\7  
aggregate 总计；总数；总体数字 @7-=zt+f  
aggregate amount 总款额；总额 5O&d3;p'  
aggregate assets and liabilities 总体资产与负债 rJu[N(2k  
aggregate at constant price 按固定价格计算的总体数字 Vt'L1Wr0v  
aggregate demand 总需求 Gz?2b#7v  
aggregate gross position 总持仓量 RU6KIg{H  
aggregate limit 总限额 `\!X}xiWd  
aggregate of salaries tax 合计薪俸税 c15r':.5  
aggregate performance 总体表现；总体业绩 c<?[d!vI  
aggregate supply 总体供应 NCi>S%pD`<  
aggregate surplus 总盈余 d/S+(<g  
aggregate total 整体总额 n12UBvc}%  
aggregate value 总值；合计价值 m%pBXXfGYj  
aggregated basis 合计基准 >8|+%pK8<  
aggregated net chargeable income 合计应课税入息实额 ibXe"X/_  
aggregation 合并计算；合计；总和 ryg4hHspl  
aggregation of incomes of husband and wife 夫妇入息合并计算 ),=@q+{E{  
aggregation of property 财产的总和 b$Ln}<  
agio 差价；贴水 ltoqtB\s  
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》 A[`G^$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <c+K3P'3?  
《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》 zie=2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment sK&,):"]R  
《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》 >Q=Ukn;k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ra[>P _  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dCeX}Z  
agreement for a settlement 授产协议 ]dG\j^e|  
agreement for assignment 转让协议 'a#mViPTQ)  
agreement for sale 售卖协议；买卖协议 hL!QLiF:  
agreement for sale and purchase 买卖协议 \tx%WC  
agreement for the payment of interest 支付利息协议 $"\O;dp7l  
agreement for the repayment of money 还款协议 ^,TTwLy-t  
agreement of reinsurance 再保险协议 i)8N(HN  
Agricultural Bank of China 中国农业银行 Q`A6(y/s?  
air passenger departure tax 飞机乘客离境税 vX;HC'%n  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 C#;@y|Rw  
airport tax 机场税 ,gMy@  
alcohol duty 酒精税 Km!nM$=k  
alienation 让与；让渡；转让 +}aC-&  
alimony 生活费；赡养费 rCBfD  
All Ordinaries Index [AOI] 所有普通股指数 u[")*\CP  
all risks 全险；综合险 }mZVL~|V  
All Sales Record for Stock Market 《股票市场成交报告》 MR$>!Nlp  
Allied Capital Resources Limited 新联财务有限公司 q+ pOrGh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,O]l~)sr|  
allocation letter 拨款信件 jQ=~g-y  
allocation of fund 分配款项；预留款项 8uch i  
allocation of profit 利润分配；溢利分配 |cDszoT /  
allocation warrant 拨款令 v+=k-;-  
allotment 分配；配股 \NK-L."[  
allotment notice 股份配售通知；配股通知 G[h(xp?,l  
allotment of shares 股份分配 k6(r !mc  
allowable 可获宽免；免税的 .A6lj).:  
allowable business loss 可扣除的营业亏损 bk<FL6z z  
allowable expenses 可扣税的支出 {G3i0r  
allowance 免税额；津贴；备抵；准备金 s-*._;  
allowance for debts 债项的免税额 o>?*X(+le  
allowance for depreciation by wear and tear 耗损折旧免税额 {6G?[ `&ca  
allowance for funeral expenses 殡殓费的免税额 q; jiw#_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U# JIs  
allowance for repairs and outgoings 修葺及支出方面的免税额 `t(D!  
allowance to debtor 给债务人的津贴 gSt`
%  
alteration of capital 资本更改 5$rSEVg9  
alternate trustee 候补受托人 3yA2WW  
amalgamation 合并 oVOm_N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z@Hp,|Vy[  
ambit of charges 征税范围；收费范围 Uxu\u0*  
amended valuation 经修订的估值 . +  
American Commodities Exchange 美国商品交易所 yx>_scv,T  
American Express Bank Limited 美国运通银行 LF*&(NC  
American Stock Exchange 美国证券交易所 P"_$uO(5x  
amortization 摊销 g(ogXA1  
amount due from banks 存放银行同业的款项 .S?pG_n]f  
amount due from banks abroad 存放海外银行同业的款项 $`VFdAe  
amount due from holding companies 控股公司欠款 f)Xr!7  
amount due from local banks 存放本港银行同业的款项 n_u1&a'  
amount due to banks 银行同业的存款 XfYC7-e9c  
amount due to banks abroad 海外银行同业的存款 ]; Wx  
amount due to holding companies 控股公司存款 MJ{%4S{K,p  
amount due to local banks 本港银行同业的存款  n_nl{  
amount due to outport banks 外埠银行同业的存款 V5`^Y=X(%  
amount for note issue 发行纸币的款额 MXD4|r(  
amount of bond 担保契据的款额 M*eJ JY  
amount of consideration 代价款额 ++-{]wB3=.  
amount of contribution 供款数额 #z'uRHx%=0  
amount of indebtedness 负债款额 qk/:A+  
amount of principal of the loan 贷款本金额 \G|%Zw|  
amount of rates chargeable 应征差饷数额 SHVWwoieT  
amount of share capital 股本额 q'Wr[A40j  
amount of sums assured 承保款额 |JF@6  
amount of variation 变动幅度 lfZ04M{2  
amount of vote 拨款数额 M~Ttb29{  
amount payable 应付款额
#/2$+x  
amount receivable 应收款额 (la[KqqCO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n(seNp%_  
analysis 分析 l^MzN  
ancillary risk 附属风险 SQ*k =4*r  
annual account 周年帐目；周年帐目报表；年度决算；年结 x#.C4O09  
annual accounting date 年结日期 81LNkE,  
annual allowance 每年免税额；年积金；年度津贴；年津 ``VW;l{  
annual balance 年度余额 /4\wn?f  
annual disposable income 每年可动用收入 kX`[Y@nUN  
annual estimates 周年预算 4QOEw-~w&s  
annual fee 年费 2
{Vcb  
annual general meeting 周年大会 7JJ/D4uT  
annual growth rate 年增率；每年增长率 X1{[}!  
annual long-term supplement 长期个案每年补助金 d?AlI  
annual pensionable emolument 可供计算退休金的年薪 j^tW Iz  
annual report 年报 )rW&c-'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w;UqEC V  
annual return 周年报表；周年申报表；每年报税表格 ($w@Z/;  
Annual Return Rules 《周年报表规则》 1NQbl+w#I  
annual review of consumer prices 每年消费物价回顾 CIU1R;  
annual roll-forward basis 逐年延展方式 G7!W{;@I  
annual salary 年薪 zmj"fN{\  
annual statement 年度报表；年度决算表 2d%}- nw  
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 5tjP6Z`!9`  
annuitant 年金受益人 .MQ^
(  
annuity 年金 zZcnijWb  
annuity contract 年金合约 $$b 9&mTl#  
annuity on human life 人寿年金 [/
s&K{+c  
antecedent debt 先前的债项 3pf[M{dG  
ante-dated cheque 倒填日期支票 eW5SFY.  
anticipated expenditure 预期开支 nOx4<Wk&  
anticipated net profit 预期纯利 yRp"jcD  
anticipated revenue 预期收入 jZ`;Cy\<B  
anti-inflation measure 反通货膨胀措施 sGh(#A0Pt  
anti-inflationary stance 反通货膨胀立场 .#02 ngh  
apparent deficit 表面赤字 !Z VU,b>  
apparent financial solvency 表面偿债能力 qW:HNEiir  
apparent partner 表面合伙人 `.s({/|[  
application for personal assessment 个人入息课税申请书 gs!(;N\j|  
application of fund 资金应用 ;XM{o:1Y[  
application to release as liquidator and to destruct the books of accounts and documents 8-<:
i  
申请免除清盘人职务及毁灭帐簿与文件  :Gm/  
appointed actuary 委任精算师 s0Z uWVip  
appointed auditor 委任核数师；委任审计师 c'/l,k  
appointed trustee 委任的受托人 y.KO :P?5{  
appointer 委任人 BIuK @$  
apportioned pro rata 按比例分摊 {(r6e  
apportionment 分配；分摊 Xpzfm7CB/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MSf;ZB  
apportionment formula 分摊方程式 q, O$ %-70  
apportionment of estate duty 遗产税的分摊 Zd"^</ S  
appraisal 估价；评估 Eke5Nb  
appreciable growth 可观增长 >EY3/Go>  
appreciable impact 显着影响 fb^fVSh>  
appreciable increase 可观增长 mI74x3 [  
appreciation 增值；升值 vWAL^?HUP  
appreciation against other currencies 相对其他货币升值 @)J+,tg/7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8WnwQ%;m?  
appreciation tax 增值税 P.gb1$7<  
appropriation 拨款；拨用；拨付 98^V4maR:  
appropriation account 拨款帐目 7uzkp&+:  
Appropriation Bill 拨款法案 6gc>X%d`K  
appropriation-in-aid system 补助拨款办法 -Uml_/rd_  
approved assets 核准资产 (o`{uj{
!  
approved basket stock 认可一篮子证券 yPq'( PV  
approved budget 核准预算 |1j["u1  
approved charitable donation 认可慈善捐款 om1eQp0N  
approved charitable institution 认可慈善机构 Bz,?{o6s)Q  
approved currency 核准货币；认可货币 p,#o<W  
approved estimates 核准预算 F6z%VWU  
approved estimates of expenditure 核准开支预算 0Vx.nUQ
  
approved overseas insurer 核准海外保险人 B {>7-0  
approved overseas trust company 核准海外信托公司 Ofs<EQ
 
approved pooled investment fund 核准汇集投资基金 .SWlp2!M5  
approved provident fund scheme 认可公积金计划 {;2PL^i  
approved provision 核准拨款 WPQ fhr#|  
approved redeemable share 核准可赎回股份 v?geCe=ng  
approved regional stock 认可地区性证券 5 sX+~Q  
approved retirement scheme 认可退休金计划 }4,L%$@n  
approved subordinated loan 核准附属贷款 ez|)ph7  
arbitrage 套戥；套汇；套利 m;,N)<~  
arbitrageur 套戥者；套汇者 #{;k{~;PF  
arbitrary amount 临时款项 E 7{U|\  
arrangement 措施；安排；协定 ')cMiX\v  
arrears 欠款 +L;e^#>d  
arrears of pay 欠付薪酬 {e 1
4[0U-  
arrears of revenue 逾期未收税款；逾期未收的帐项 .6Pw|xu`Pw  
articles of association 组织章程；组织细则；组织章程细则 :;9F>?VN>0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [1S|dc>.O%  
ascertainment of profit 确定利润 #"G]ke1l$  
"Asia Clear" “亚洲结算系统” 2GDD!w#!j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @u6B;)'l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vQ 6^xvk]  
Asian Development Fund [ADF] 亚洲发展基金 koug[5T5  
Asian dollar bond 亚洲美元债券 'DCTc&J['  
Asian dollar market 亚洲美元市场 fumm<:<CLO  
Asian dollar rate 亚洲美元利率 Jcd-
  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >G25m'&,7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |IzPgC  
asked price 沽盘；喊价；索价；卖方报价 Q~#Wf?  
assessable income 应评税入息 bKMy|_  
assessable loss 应评税亏损 K &N  
assessable profit 应评税利润 )6Fok3u  
assessable value 应评税值 N2;B-UF 7  
assessed profit 估定利润 H&-zZc4\  
assessed value 经评估价值 Po^?QVJ7  
assessment 评税；评定；估价；评税单 yPb"V  
assessment number 评税编号；估价编号 z7fp#>uw  
assessment of additional tax 补加税评税 ~qTx|",  
assessment of performance 业绩评估；实绩评价 Mh]Gw(?w  
Assessor 评税主任 p8Qk'F=h  
asset price bubbles 资产价格泡沫 
'a@/vx&J  
asset-backed securities 具资产保证的证券 -&zZtDd F  
assets accretion 资产增值 AP?R"%  
assets and liabilities 资产与负债 _@ qjV~%Sy  
assets betterment statement 资产递增表；资产改进表 \@c,3  
assets lending 实物放款；有抵押贷款 r@H /kD  
assets of the company passing on the death 死者去世时转移的公司资产 <L8'!q}  
assets pledged as security for liabilities 用作负债抵押的资产 UGV+/zxIM  
assets portfolio 资产投资组合 X^wt3<Kbf  
assets price 资产价格 l
Z]ZDb?P  
assets quality 资产质素 V^bwXr4f  
assets realization 资产变现 z]_wjYn Z  
assets refinancing arrangement 资产再集资安排 T $>&[f$6  
assets securitization 资产证券化 6]WAUK%h  
assets situated outside Hong Kong 在香港以外地方的资产 *&^Pj%DX  
assets stripping 削减资产；拆卖资产 )Q&(f/LT  
assets value 资产值 he;dq)-e9  
assignee 承让人 On9A U:\  
assignment 转让；转让书；转让契 `ts$(u.w  
assignment of interest 权益转让 3
Ei#q+7  
assignment of letters patent and trade mark 专利证书及商标转让 |6sp/38#p  
assignment of property 物业转让；物业转让书 :+^lJ&{U  
assignment right 转让权 KOk4^#h@  
assignor 转让人 -P$PAg5"2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &R'c.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5y.WMNNv{  
associate member 附属会员 _7Ju  
associated body corporate 相联法人团体 qd ~BnR$=  
associated company 相联公司；联属公司 qZ}^;)a^  
associated corporation 相联法团 JzQ_{J`k  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @e.C"@G  
公认会计师公会〔英国〕 oGnSPI5KGC  
Association of Futures Exchange Brokers 香港期货经纪协会 {T$9?`h~M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cKca;SNql1  
association of underwriters 承保人组织 !GjQPAW  
assumption of control 接管 ]g3JZF-  
assurance 担保；保险；转易；转易书 {L{o]Ii?g  
assurance of interest 权益的转易 s%7t"-=&  
at 19XX price 按一九ＸＸ年价格计算 pK>N-/?a  
at a discount 按赔价计算；按贴水价格计算；打折扣 nfbR P t  
at a premium 按溢价计算；按升水价格计算 :D5R
lfj  
at call 通知付款；按通知 w3ResQ   
at constant market price 按固定市价计算 UERLtSQ  
at constant price 按固定价格计算 me$Z~/Akm  
at cost 按成本计算 _`j7clEz  
at current market price 按当时市价计算；按现时市价计算 oWT3apGO  
at current price 按当时价格计算；按现时价格计算 R`qFg/S  
at factor cost 按要素成本计算；按生产要素成本计算 `r6,+&  
at money-of-the-day price 按付款当日价格计算 0 1rK8jX  
at or better 按指定或较佳价位〔买卖指令〕 Jq-]7N%k/  
at par 按面值计算；平价 3qC}0CP*  
at sight 见票即付 -=Q*Ml#I  
at the close 按收市盘 Ty?cC**  
at the opening 按开市盘
Rh{f5
-  
attestation 见证；见证条款 `4J$Et%S  
at-the-money option 平价期权 $bR~+C  
attorney 受权人；受托代表人 +{.WQA}z\  
attornment 新拥有人承认书 m+[Ux{$  
attributable profit 可归属利润 jvL[ JI,b  
attributable share value 可归属股份价值 ITI)soa~  
Auckland Stock Exchange 奥克兰证券交易所 gPI ?C76  
auction 拍卖 }o(-=lF  
auctioneer 拍卖商 kVMg 1I@  
audit 审计；核数 ;A'mB6?%H  
Audit Commission 审计署 j</: WRA`]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *i%.;Z"  
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〕 013x8!i  
audit review 帐目审查 aB&&YlR=n<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 UB@+ck  
audited account 审计帐目；经审计的帐目 ]w8(&,PP  
audited annual account 经审计的周年帐目
EV%gF   
audited balance sheet 经审计的资产负债表 ^6V[=!& H  
auditor 核数师；核数主任；审计师 FTUv IbT  
auditor's certificate 核数师证明书；审计师证明书 ?+@?Up0wGO  
auditor's report 核数师报告；审计师报告 {4Cmu;u  
Aussie bond 澳元债券 ^hM4j{
|&M  
austerity budget 紧缩预算 kdeWip6Y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q>+k@>bk@  
Australia All Ordinaries Index 澳洲所有普通股票指数 aX'*pK/-  
Australian Dollar [AUD] 澳元 yvB.&<]No  
Australian Options Market 澳大利亚期权市场 8(~h"]`!  
Australian Securities Commission 澳洲证券事务监察委员会 hHnYtq  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7Ak6,BuI%  
Australian Stock Exchange 澳大利亚证券交易所 T(Eugl"  
Austrian Schilling [ATS] 奥地利先令 m;QMQeGz  
authentication 认证；鉴证 H*CW1([  
authority to purchase 委托购买证；委购书 oZ|\vA%4^  
authorization 认可；核准；授权；授权书 >|UOz&  
authorization by direction 指示授权 W/h[A3 `3N  
authorization by instruction 指令授权 @:#eb1<S  
authorization by warrant 令状授权 +cN8Y}V  
authorization of unit trust 单位信托的认可 SE %pw9  
authorized agent 指定代理人 u^  ~W+  
authorized capital 法定资本 Ad_hKO  
authorized clerk 出市员 (f"4,b^]  
authorized dealer 认可交易商 1=V-V<  
authorized financial institution 认可财务机构 m9rp8r*e  
authorized fund 认可基金 pW3^X=6  
authorized fund house 获授权的基金公司；认可基金公司 *$g-:ILRuZ  
authorized institution 认可机构 }pkzH'$HJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g}c~:p  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <RL]  
authorized insurer 获授权保险人；获认可承保人 ^ [@,  
authorized investment 特准投资项目 T6=u P)!K  
authorized person 获授权人 5=ryDrx  
authorized representative 获授权代表 +6+i!Sip  
authorized share capital 法定股本 sXFZWj}\  
automated quotation system 自动报价系统 Cw&KVw*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \dah^mw"  
自动交易系统〔香港期货交易所有限公司〕 8Zd]wYO  
automatic adjustment mechanism 自动调整机制 w``U=sfmV  
automatic adjustment system 自动调整系统 VI*$em O0  
Automatic Clearing House 自动票据交换所 X"%gQ.1|{j  
automatic exchange rates accumulation system 自动化汇率累集系统 X^j
fuA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l.M0`Cn-%  
automatic teller machine [ATM] 自动柜员机 qJ-/7-$ ^  
autopay 自动转帐 N
"ST@/j.A  
available assets 可用资产 c7H^$_^=  
available fiscal reserve 现存财政储备 u=e{]Ax#}  
available profit 可用利润 KMax$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0w7DsPdS  
average 平均；平均数；海损 P]C<U aW'!  
average basic salary 平均基本薪金 =7UsVn#o  
average consumer expenditure 平均消费开支；一般消费开支 4_ML],.  
average cost 平均成本 4^<?Wq~  
average cost of land production 增辟土地平均成本 2&cT~ZX&'  
average daily turnover 平均每日成交额 w,D+j74e$  
average daily wage rate 平均每日工资率 E2-\]?\F(  
average expenditure pattern 平均开支模式 -mh3DhJ,  
average growth rate 平均增长率 cU  
average net fixed assets 固定资产平均净值 <C*hokqqP  
average of relatives 相对价格平均数 Dw"\/p:-3  
average price 平均价格 0=$T\(0g  
average propensity to consume 平均消费倾向；一般消费倾向 #w=~lq)9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #<x
m.  
average rate 平均率 +kD R.E:  
average revenue 平均收入；平均收益 t6t!t*jO  
average stock 平均库存；平均存货 3OB"#Ap8<  
average yearly rent 平均年租 \OoWo  
avoidance of double taxation 避免双重课税 m4Zk\,1m.|  
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 R@2X3s:  
wgA_38To  
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