一些有用的会计术语(也不知道发的地方对不对)A

A: @ x .`z
  
A share Ａ股；甲类股份 $KQ q~|  
abatement of tax 减税；减扣免税额 YKz#,  
ABN AMRO Bank N.V. 荷兰银行 9%Tqk"x?  
above-the-line expenditure 线上项目支出；经常预算支出 {i+ o'Lw  
above-the-line receipt 线上项目收入；经常预算收入 s=]NKJaQH  
ABSA Asia Limited 南非联合亚洲有限公司 b*Q3j}cZ  
absolute change 绝对数值变更 $/lM %yXe  
absolute expenditure 实际开支 q1q9W@H  
absolute guideline figure 绝对准则数字 gs3c1Qa3b  
absolute interest 绝对权益 pSbtm74  
absolute order of discharge 绝对破产解除令 fgs@oaoZ  
absolute profit margin 绝对利润幅度 o5j6(`#;  
absolute value 实值；绝对值 Yn[>Y)  
absolutely vested interest 绝对既得权益 c9G%;U)  
absorbed cost 已吸收成本；已分摊成本 (5@H<c^6  
absorption 吸收；分摊；合并 X0iy  
absorption rate 吸收率；摊配率；分摊率 !uoT8BBAk  
ACB Finance Limited 亚洲商业财务有限公司 Z.&/,UU:4  
acceptable form of reciprocity 合理的互惠条件 ]tXIe?>9  
acceptable rate 适当利率；适当汇率 `<|tC#<z  
acceptance agreement 承兑协议 \gA<yz-;N  
acceptance for honour 参加承兑 0zA;%oP  
acceptor 承兑人；接受人；受票人 ilde<!?  
acceptor for honour 参加承兑人 ImG8v[Q E  
accident insurance 意外保险 hsQDRx%H}  
Accident Insurance Association of Hong Kong 香港意外保险公会 ht*(@MCr<  
accident insurance scheme 意外保险计划 \i/HHP[%  
accident year basis 意外年度基准 ~&<t++ g  
accommodation 通融；贷款 eM{u>n+`F0  
accommodation bill 通融票据；空头票据 ?QmtZG.$  
accommodation party 汇票代发人 HHZw-/s,%  
account balance 帐户余额；帐户结余 xVw@pR;  
account book 帐簿 ]\KVA)\  
account collected in advance 预收款项 ^8EW/$k  
account current book 往来帐簿 xxyc^\$  
account of after-acquired property 事后取得的财产报告 `u}_O(A1pA  
account of defaulter 拖欠帐目 mZ2CGOR  
account payable 应付帐款 :{N*Z}]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U#cGd\b  
account receivable 应收帐款 'iF%mnJ  
account receivable report 应收帐款报表 f]#\&"  
account statement 结单；帐单；会计财务报表 ?)J/uU2w  
account title 帐户名称；会计科目 D{s87h  
accountant's report 会计师报告 ,@c1X:  
Accountant's Report Rules 会计师报告规则 $cIaLq  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Dm{Xd+Y  
Accounting Arrangements 《会计安排》 nhdZC@~E0  
accounting basis 会计基础 -N% V5 TN  
accounting by Official Receiver 破产管理署署长呈交的帐目 hcj]T?  
Accounting Circular 《会计通告》 6i-G{)=l  
accounting class 会计类别 T 5Zh2Q@  
accounting date 记帐日期；会计结算日期 +Eh.PWEe  
accounting for money 款项核算 bS;_xDXd  
Accounting Officer 会计主任 .n1&Jsey  
accounting period 会计报告期；会计期 g=[OH  
accounting policy 会计政策；会计方针 =]]1x_GB  
accounting practice 会计惯例 *djLf.I@  
accounting principle 会计准则  :`N
ZD  
accounting record 会计记录 iphC\*F  
accounting report 会计报告 4/|x^Ky>G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Dc@O Mr  
Accounting Society of China 中国会计学会 x;)I%c  
accounting statement 会计报表 +HBizJ9K  
accounting system 会计制度；会计系统
L~-/'+  
accounting transaction 会计事项；帐务交易 pDZewb&cA  
accounting treatment 会计处理 m_*wqNFA6  
accounting year 会计年度 7bk77`qWr  
accretion 增值；添加 uDie
2
05  
accrual 应计项目；应累算数目 /M%>M]  
accrual basis 应计制；权责发生制 ,IyQmN y  
accrual basis accounting 应计制会计；权责发生制会计 (ne[a2%>  
accrue 应累算；应计 a51e~mg Z`  
accrued benefit 应累算利益 !Pw*p*z  
accrued charges 应计费用 |J,zU6t  
accrued cumulative preference share dividend 应累算的累积优先股股息 aSvv(iV  
accrued expenses 应累算费用 . 2$J-<O  
accrued interest payable 应付利息；应计未付利息 5PO_qr=Hx  
accrued interest receivable 应收利息；应计未收利息 JyZuj>` 6  
accrued right 累算权益 o *J*}y  
accruing profit 应累算的利润 #Z1-+X8P  
accumulated fiscal reserve 累积财政储备 mA{?E9W  
accumulated profit 累积利润；滚存溢利 udqrHR5  
accumulated reserve 累积储备 TG}owG]]  
accumulation of surplus income 累积收益盈余 y62f{ks_/  
acquired assets 既得资产 sJ|pR=g)!  
acquisition 收购；购置；取得 n!4\w>h  
acquisition cost 购置成本 yf9"Rc~+  
acquisition expenses 购置费用 ^T!Zz"/:  
acquisition of 100% interest 收购全部股权 ,_u7@Ix  
acquisition of control 取得控制权  I8?  
acquisition of fixed assets 购置固定资产 .p! DVQ"a  
acquisition of shell “买壳” YK)m6zW5  
acquisition price 收购价 gMI%!Y  
act of God 天灾 }yK7LooM  
acting partner 执事合伙人 x6`mv8~9Db  
active market 买卖活跃的市场；交投畅旺的市场；旺市 HP.=6bJWi  
active partner 积极参与的合伙人 R>O_2`c  
active trading 交投活跃 H[u9C:}9b  
actual circulation 实际流通 gZ4' w`4r  
actual cost 实际成本 gLX<>|)*  
actual expenditure 实际开支；实际支出 (DO'iCxlNh  
actual income 实际入息；实际收入；实际收益 UsyNn39  
actual market 现货市场 Ob/)f)!!  
actual price 现货价；实际价格 uP'L6p5  
actual profit 实际利润 AOZ C D{  
actual quotation 实盘；实际价位；实际报价 DLrV{8%W  
actual year basis 按实际年度计算 E xhih^[_  
actuals 实货 MvpJ0Y (  
actuarial investigation 精算调查 RG{T\9]n  
actuarial principle 精算原则 9s^$tgH  
actuarial report 精算师报告 QMBT8x/+_'  
Actuarial Society of Hong Kong 香港精算学会 bFX{|&tHU  
actuarial valuation 精算师估值 KAC
lV%jP  
actuary 精算师 qR'FbI  
ad referendum agreement 暂定协议；有待覆核的协定 !b+4[xky  
ad valorem duty 从价税；按值征税 p75o1RU  
ad valorem duty system 从价税制 LZn'+{\`  
ad valorem fee 从价费 :|s8v2am  
ad valorem tariff 从价关税 zG#5lzIu,  
additional allowance 额外免税额 F,
Q;sq  
additional amount for unexpired risk 未过期风险的额外款额 3P6O]x<-?  
additional assessable profit 补加应评税利润 'nq=xi@RC  
additional assessment 补加评税 'IX1WS&\"  
additional commitment 额外承担 L*Z.T^h  
additional commitment vote 额外承担拨款 9m M3Ve*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N1ipK9a  
additional dependent parent allowance 供养父母额外免税额 J _
O5^=BP  
additional provision 额外拨款 D`JBK?~  
additional stamp duty 附加印花税 K5qCPt`'  
additional tax 补加税罚款；补加税款 MM@,J<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %Xd*2q4*  
adjudged bankrupt 被裁定破产 !G3AD3  
adjudicated bankrupt 裁定破产人 gsyOf*Q$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s$Y>nH~T  
adjudication of bankruptcy 裁定破产；宣告破产 gTho:;q7a  
adjudication of insolvency 裁定无力偿还债务 :ZXd%  
adjusted actual 经调整的实数；调整后的实数 zvV&Hks-  
adjusted current assets 经调整的流动资产；调整后的流动资产 F-/
z@tM  
adjusted figure 经调整的数字；调整后的数额 m=01V5_  
adjusted liabilities 经调整的负债；调整后的负债 lAU99(GXV  
adjusted loss 经调整的亏损；调整后的亏损 .nD#:86M  
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 #-;c!<2  
adjusted profit 经调整的利润；调整后的利润 BTkx}KK  
adjusted surplus 经调整的盈余额；调整后的盈余额 (zo7h  
adjusted value 经调整的价值；调整后的价值 i=EOk}R  
adjustment 调整；修订；理算〔保险〕 EbILAJ  
adjustment centre 调剂中心 E%`J=C}  
adjustment lag 调整过程的时间差距；调整时差 p/<DR|  
adjustment mechanism 调整机制 ]lC%HlID  
adjustment of loss 亏损调整 '3b\d:hN  
adjustment process 调整过程；调整程序 r"d
IB@  
adjustment range 调整幅度 ]W5*R07
 
administered exchange rate 受管制汇率 7'IIB1v.\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q~U\f$N  
administration expenses 行政费用 j?2~6W/[  
administration fee 手续费；行政费 UGPDwgq\v  
administration in bankruptcy 破产管理 Vu5?;|^:  
administration order 遗产管理令 :oIBJ u%/  
administrator 管理人；遗产管理人 %)lp]Y33  
administrator of the estate 遗产管理人 3IMvtg  
admission of debt 债项承认书 [ \_o_W  
admission of proof 接纳债权证明 :.x(( FU  
advance 放贷款项；垫付款项；预支款项；预付款项 ^o3,YH  
advance account 暂支帐目；预付款帐户 eq6O6-  
advance compensation 预付补偿金 DC8#b`j  
advance from shareholder 股东垫款 L0g+RohW  
advance pending reimbursement 预支以待日后付还 [KK |_  
advanced economy 先进经济体系 MLWHO$C~T  
advancement 预付；预付财产 N1~bp?$1  
advances warrant 垫款令 y&$n[j  
advancing 贷出 #|b*l/t8  
adverse balance 逆差 7_\sx7h{3  
adverse exchange 逆汇 Yj
&Sb  
advertisement addressed to shareholders 在报章刊登的致股东通告 e"04jd/  
advice for collection 托收通知书 9[.HWe,  
advice of drawing 提款通知书；汇票通知书 { ptdOrN  
advice of payment 付款通知 1b9S";ct0  
Advisory Committee [Securities and Futures Commission] ^+m`mcsE  
谘询委员会〔证券及期货事务监察委员会〕 LE8<JMB  
Advisory Committee on Diversification 经济多元化谘询委员会 *kLFs|U  
affidavit 誓章；遗产申报誓章 /L^g. ~  
affidavit of no receipt 述明无收款的誓章 +Ryj82;59z  
affiliate 联号；联营公司；附属公司 G WIsT\J  
affiliated company 附属公司；联号；联营公司 ;b{#$#`=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]pR?/3  
affordability 负担能力 arL>{mj  
African Development Bank [AfDB] 非洲开发银行 eS8(HI6{^  
after-acquired property 事后取得的财产 59Pc:Gg;  
after-hours dealing 市后交易 R0-0  
after-tax profit 税后盈利；税后利润；税后溢利 bB_LL  
agency agreement 代理协议
Jp=qPG|  
agency expenses 代理机构的开支 ?J:w,,4m  
agency fee 代理费 <[db)r~c  
Agency Law 《代理法》 vywB{%p  
agent 代理人；承销人 &O'W+4FAc  
agent of company 公司代理人 s/"bH3Ob9v  
agent's fee 代理人费；经纪费 H a!,9{T  
aggregate 总计；总数；总体数字 M/<ypJ  
aggregate amount 总款额；总额 jR/Gd01)  
aggregate assets and liabilities 总体资产与负债 w5m/[Z  
aggregate at constant price 按固定价格计算的总体数字 f]NLR>$L}  
aggregate demand 总需求 kd'b_D[$H  
aggregate gross position 总持仓量 xk,Uf,,>  
aggregate limit 总限额 x4q}xwH  
aggregate of salaries tax 合计薪俸税 v}$Q  
aggregate performance 总体表现；总体业绩 layxtECP(  
aggregate supply 总体供应 q}@L"a`  
aggregate surplus 总盈余 |}G"^r  
aggregate total 整体总额 N1'`^a
y$  
aggregate value 总值；合计价值 egq,)6>  
aggregated basis 合计基准 w0BphK[  
aggregated net chargeable income 合计应课税入息实额 eft=k}  
aggregation 合并计算；合计；总和 pQa51nc  
aggregation of incomes of husband and wife 夫妇入息合并计算 xTAfVN  
aggregation of property 财产的总和 F1yn@a "=J  
agio 差价；贴水 );0  
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'h'Cz  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _
5p$#U`  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 R (f:UC  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %ztZ#h~g  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 px;~20$e  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <X8Urum  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 E22o-nI?1  
agreement for a settlement 授产协议 e@h{Ns.1-  
agreement for assignment 转让协议 Bq8#'K2i
,  
agreement for sale 售卖协议；买卖协议 xGsOnY;  
agreement for sale and purchase 买卖协议 ~}_^$l8#-Q  
agreement for the payment of interest 支付利息协议 "^4*,41U  
agreement for the repayment of money 还款协议 #z(:n5$F  
agreement of reinsurance 再保险协议 %],BgLhS.  
Agricultural Bank of China 中国农业银行 )O[8 D  
air passenger departure tax 飞机乘客离境税 ?IGp?R^j"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x@  =p  
airport tax 机场税 ~-'2jb*8  
alcohol duty 酒精税 ']nI
a7  
alienation 让与；让渡；转让 TQn!MUj/^  
alimony 生活费；赡养费 oKn$g[,SJh  
All Ordinaries Index [AOI] 所有普通股指数 1`8s
"T  
all risks 全险；综合险 N?@^BZ  
All Sales Record for Stock Market 《股票市场成交报告》 t1Ts!Q2  
Allied Capital Resources Limited 新联财务有限公司 d'_q9uf'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 l+Wux$6U  
allocation letter 拨款信件
$J6 .0O  
allocation of fund 分配款项；预留款项 pz^S3fy  
allocation of profit 利润分配；溢利分配 1clzDwW  
allocation warrant 拨款令 \n_7+[=E  
allotment 分配；配股 ='"Yj  
allotment notice 股份配售通知；配股通知 L0![SE>  
allotment of shares 股份分配 [Hx}#Kds  
allowable 可获宽免；免税的 $1])>m_ct  
allowable business loss 可扣除的营业亏损 u#ya 8  
allowable expenses 可扣税的支出 gT8(LDJ  
allowance 免税额；津贴；备抵；准备金 )q<VZ|V  
allowance for debts 债项的免税额 WM+8<|)n  
allowance for depreciation by wear and tear 耗损折旧免税额 s\d3u`G  
allowance for funeral expenses 殡殓费的免税额 <f7 O3 >  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .BPd06y  
allowance for repairs and outgoings 修葺及支出方面的免税额 &kb~N-  
allowance to debtor 给债务人的津贴 mlByE,S2E  
alteration of capital 资本更改 $oW=N   
alternate trustee 候补受托人 *B&P[n  
amalgamation 合并 'dj3y/ k%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J`5VE$2M  
ambit of charges 征税范围；收费范围 (U'n1s/X  
amended valuation 经修订的估值 ]O|>nT
a  
American Commodities Exchange 美国商品交易所 0/QDfA?  
American Express Bank Limited 美国运通银行 >v,X:B?+FL  
American Stock Exchange 美国证券交易所 od!44p]  
amortization 摊销 ranem0KQ)]  
amount due from banks 存放银行同业的款项 sPK]:iC  
amount due from banks abroad 存放海外银行同业的款项 1sXCu|\q  
amount due from holding companies 控股公司欠款 "
==c  
amount due from local banks 存放本港银行同业的款项 "W5MZ  
amount due to banks 银行同业的存款  hE:~~ox  
amount due to banks abroad 海外银行同业的存款 O<vBuD2  
amount due to holding companies 控股公司存款 9':Ipf&x  
amount due to local banks 本港银行同业的存款 G!F
dTvx$  
amount due to outport banks 外埠银行同业的存款 0Jv6?7]LKa  
amount for note issue 发行纸币的款额 WoXAOj%iW  
amount of bond 担保契据的款额 9'(_*KSH  
amount of consideration 代价款额 }d5]N  
amount of contribution 供款数额 0eO!,/  
amount of indebtedness 负债款额 x)?V{YAL  
amount of principal of the loan 贷款本金额 n~0wq(8M  
amount of rates chargeable 应征差饷数额 />xEpR3_A  
amount of share capital 股本额 a@? $#>  
amount of sums assured 承保款额 F.TIdkvp  
amount of variation 变动幅度 8fQ~UcT$  
amount of vote 拨款数额 S*Ea" vBA  
amount payable 应付款额 2[Bbdg[O  
amount receivable 应收款额 ,i*rHMe  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `)O9 '568  
analysis 分析 N~|f^#L  
ancillary risk 附属风险 q;AD#A|\  
annual account 周年帐目；周年帐目报表；年度决算；年结 [ &Wy $  
annual accounting date 年结日期 Y's=31G@  
annual allowance 每年免税额；年积金；年度津贴；年津 }P2*MrkcHB  
annual balance 年度余额 0-p^oA  
annual disposable income 每年可动用收入 Ow-ejo  
annual estimates 周年预算 lz=DGm  
annual fee 年费 pKLcg"{[F  
annual general meeting 周年大会 "pt[Nm76)8  
annual growth rate 年增率；每年增长率 ,q*
|R 
O  
annual long-term supplement 长期个案每年补助金 O[Z$~  
annual pensionable emolument 可供计算退休金的年薪 ywm"{ U?8  
annual report 年报 y1 a%f.F`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bN?*p($/  
annual return 周年报表；周年申报表；每年报税表格 %#%YU|4R  
Annual Return Rules 《周年报表规则》 ,8*A#cT B  
annual review of consumer prices 每年消费物价回顾 0^{Tq0Ri[  
annual roll-forward basis 逐年延展方式  '0f!o&?g  
annual salary 年薪 EW]DzL3  
annual statement 年度报表；年度决算表 >0kL9_9{  
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 44QW&qL!(  
annuitant 年金受益人 v0r:qku  
annuity 年金 ~JZLWTEe  
annuity contract 年金合约 eZ
) |m  
annuity on human life 人寿年金 CMC p7-v  
antecedent debt 先前的债项 GGHMpQ   
ante-dated cheque 倒填日期支票 |%4nU#GoB  
anticipated expenditure 预期开支 h(2{+Y+  
anticipated net profit 预期纯利 Gad&3M0r  
anticipated revenue 预期收入 n}NUe`E_h  
anti-inflation measure 反通货膨胀措施
tqA-X[^  
anti-inflationary stance 反通货膨胀立场 oItC;T  
apparent deficit 表面赤字 f$ /C.
E  
apparent financial solvency 表面偿债能力 g?1bEOA!  
apparent partner 表面合伙人 [GknE#p  
application for personal assessment 个人入息课税申请书 UHY)+6qt]  
application of fund 资金应用 {(-TWh7V  
application to release as liquidator and to destruct the books of accounts and documents *)r_Y|vg  
申请免除清盘人职务及毁灭帐簿与文件 (q"S0{  
appointed actuary 委任精算师 #d8]cm=  
appointed auditor 委任核数师；委任审计师 bIt{kzuQC  
appointed trustee 委任的受托人 !@gjIYq
_Y  
appointer 委任人 }0R"ZPU1Rw  
apportioned pro rata 按比例分摊 _u-tRHh|A  
apportionment 分配；分摊 0lt1/PEKx2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (Vey]J  
apportionment formula 分摊方程式 zV$Z@o  
apportionment of estate duty 遗产税的分摊 @ &c@  
appraisal 估价；评估 !/2kJOSp  
appreciable growth 可观增长 (N}\Wft%  
appreciable impact 显着影响 2P57C;N8|  
appreciable increase 可观增长 L%7WHtU*#  
appreciation 增值；升值 R "W=V  
appreciation against other currencies 相对其他货币升值 ,DKW_F|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]$K5
8C  
appreciation tax 增值税 -b%' K}.C  
appropriation 拨款；拨用；拨付 I-s$U T[p  
appropriation account 拨款帐目 e,vgD kI;  
Appropriation Bill 拨款法案 <O9WCl  
appropriation-in-aid system 补助拨款办法 cL%eP.  
approved assets 核准资产 ">|L<  
approved basket stock 认可一篮子证券 Qm3RXO  
approved budget 核准预算 W*c^(
W  
approved charitable donation 认可慈善捐款 1%.CtTi  
approved charitable institution 认可慈善机构 .Xta;Py|J  
approved currency 核准货币；认可货币 cCtd\/ \  
approved estimates 核准预算 qzD  
approved estimates of expenditure 核准开支预算 K(mzt[n(  
approved overseas insurer 核准海外保险人 C/"Wh=h6  
approved overseas trust company 核准海外信托公司 ORo +]9)Yv  
approved pooled investment fund 核准汇集投资基金 O6-"q+H)  
approved provident fund scheme 认可公积金计划 F8m@mh*8>  
approved provision 核准拨款 b4^a zY  
approved redeemable share 核准可赎回股份 t I+]x]m+  
approved regional stock 认可地区性证券 ^YPw'cZZ&  
approved retirement scheme 认可退休金计划 :B/u>  
approved subordinated loan 核准附属贷款 7Il /+l(  
arbitrage 套戥；套汇；套利 .@(MNq{"6  
arbitrageur 套戥者；套汇者 Ky7-6$  
arbitrary amount 临时款项 A|L-;P NP  
arrangement 措施；安排；协定 nNM)rW  
arrears 欠款 "^pF2JI  
arrears of pay 欠付薪酬 5tbi};  
arrears of revenue 逾期未收税款；逾期未收的帐项 9OF(UFgS  
articles of association 组织章程；组织细则；组织章程细则 (j}Wt8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i#lO{ ]  
ascertainment of profit 确定利润 t;%MSedn  
"Asia Clear" “亚洲结算系统” z81`Lhg6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %cc<>Hi  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 wd:SBU~f5*  
Asian Development Fund [ADF] 亚洲发展基金 9hwn,=Vh)  
Asian dollar bond 亚洲美元债券 9NC6q-2  
Asian dollar market 亚洲美元市场 j|% C?N  
Asian dollar rate 亚洲美元利率 D2Kh+~l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `H;O! ty&d  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $/i;UUd  
asked price 沽盘；喊价；索价；卖方报价 doe u`  
assessable income 应评税入息 ( (mNB]sy  
assessable loss 应评税亏损 N'5!4JUI  
assessable profit 应评税利润 M\9p-%"L  
assessable value 应评税值 {u7_<G7  
assessed profit 估定利润 [\i1I`7pE  
assessed value 经评估价值 9%Ftln6  
assessment 评税；评定；估价；评税单 rFv=j:8  
assessment number 评税编号；估价编号 o2(*5*b!@e  
assessment of additional tax 补加税评税 7^8<[8  
assessment of performance 业绩评估；实绩评价 ;@u+b0 j  
Assessor 评税主任 8>^O]5Wo`X  
asset price bubbles 资产价格泡沫 I'uRXvEr7  
asset-backed securities 具资产保证的证券 DCtrTX  
assets accretion 资产增值 8J7<7Sx  
assets and liabilities 资产与负债 d
'wWj  
assets betterment statement 资产递增表；资产改进表 oY%NDTVN  
assets lending 实物放款；有抵押贷款 Jo ]8?U(^  
assets of the company passing on the death 死者去世时转移的公司资产 _q\w9gN  
assets pledged as security for liabilities 用作负债抵押的资产 Q_R&+@ju  
assets portfolio 资产投资组合 :] +D+[c)  
assets price 资产价格 k!,&L$sG  
assets quality 资产质素 w0t||qj^>"  
assets realization 资产变现 4THGHS^  
assets refinancing arrangement 资产再集资安排 ;lo!o9`<  
assets securitization 资产证券化 [318Q%W&  
assets situated outside Hong Kong 在香港以外地方的资产 |a{*r.  
assets stripping 削减资产；拆卖资产 r(qU~re'  
assets value 资产值  t"'aQr  
assignee 承让人 Y_&)>;  
assignment 转让；转让书；转让契 G&*2h2,]  
assignment of interest 权益转让 )![?JXf  
assignment of letters patent and trade mark 专利证书及商标转让 ('p~h-9Vi  
assignment of property 物业转让；物业转让书 ,NaNih1  
assignment right 转让权 {7X80KI  
assignor 转让人 bc|DC,n?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 g)k::k)<e  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RV:%^=V-  
associate member 附属会员 ]^^mJt.Iv  
associated body corporate 相联法人团体 >H?{=H+/#  
associated company 相联公司；联属公司 S(*SUH  
associated corporation 相联法团 )b AcU  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Hlq#X:DCn  
公认会计师公会〔英国〕 &P{[22dQ  
Association of Futures Exchange Brokers 香港期货经纪协会 5Y97?n+6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 jz;"]k  
association of underwriters 承保人组织 2^7VDqLc  
assumption of control 接管 "o[j'  
assurance 担保；保险；转易；转易书 ) >SU J^u  
assurance of interest 权益的转易 c`&<"Us  
at 19XX price 按一九ＸＸ年价格计算 ON=6w_  
at a discount 按赔价计算；按贴水价格计算；打折扣 Hi<5jl  
at a premium 按溢价计算；按升水价格计算 tcf>9YsOr  
at call 通知付款；按通知 t|aBe7t7  
at constant market price 按固定市价计算 #4*~ 4/  
at constant price 按固定价格计算 vN%SN>=L<  
at cost 按成本计算 (-(sBQa+  
at current market price 按当时市价计算；按现时市价计算 #Hr>KQ5mJQ  
at current price 按当时价格计算；按现时价格计算 ZK@ENfG  
at factor cost 按要素成本计算；按生产要素成本计算 TM|ycS'  
at money-of-the-day price 按付款当日价格计算 u>.qhtm[  
at or better 按指定或较佳价位〔买卖指令〕 qG%'Lt  
at par 按面值计算；平价 G u-#wv5@  
at sight 见票即付 q~=]_PMP  
at the close 按收市盘 _ZfJfd~  
at the opening 按开市盘 rBZ0(XSZQ  
attestation 见证；见证条款 FHS6
Mk26  
at-the-money option 平价期权 y
ZsC>  
attorney 受权人；受托代表人 X)|b_3Z  
attornment 新拥有人承认书  um[nz  
attributable profit 可归属利润 aD@sb o  
attributable share value 可归属股份价值 n15F4DnP  
Auckland Stock Exchange 奥克兰证券交易所 >\ :kP>U  
auction 拍卖 KZw"?%H[  
auctioneer 拍卖商
f6ad@2  
audit 审计；核数 >8nRP%r[5,  
Audit Commission 审计署 d-=/@N!4e  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x%JtI'sg  
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〕 T0ebW w  
audit review 帐目审查 (P[:g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 gI qYIt  
audited account 审计帐目；经审计的帐目 afcI5w;>}  
audited annual account 经审计的周年帐目 i
y{*w&p  
audited balance sheet 经审计的资产负债表 X99:/3MXB'  
auditor 核数师；核数主任；审计师 .n
s1;8  
auditor's certificate 核数师证明书；审计师证明书 [ENm(e$sI  
auditor's report 核数师报告；审计师报告 &!#a^d+` 0  
Aussie bond 澳元债券 z17x%jXy  
austerity budget 紧缩预算 ^[SQw)*
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N4Z%8:"pj  
Australia All Ordinaries Index 澳洲所有普通股票指数 spV/+jy{  
Australian Dollar [AUD] 澳元 nxP>IfSA  
Australian Options Market 澳大利亚期权市场 9air"4  
Australian Securities Commission 澳洲证券事务监察委员会 hSq3LoHV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 sV+/JDl  
Australian Stock Exchange 澳大利亚证券交易所 !K#Q[Ee  
Austrian Schilling [ATS] 奥地利先令 Q0I22
?  
authentication 认证；鉴证 u+GtH;<;  
authority to purchase 委托购买证；委购书 ;5A  
authorization 认可；核准；授权；授权书 %+U.zd$  
authorization by direction 指示授权 ^|?/ y=  
authorization by instruction 指令授权 Q&;dXE h  
authorization by warrant 令状授权 i*'6"  
authorization of unit trust 单位信托的认可 V_?5cwZ  
authorized agent 指定代理人 :;S]jNy}j)  
authorized capital 法定资本 $UAmUQg)}_  
authorized clerk 出市员 W|oLS  
authorized dealer 认可交易商 iXt >!f*  
authorized financial institution 认可财务机构 gf^"sfNk  
authorized fund 认可基金 @54D<Lj  
authorized fund house 获授权的基金公司；认可基金公司 MMglo3  
authorized institution 认可机构 jiMI&cl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (5] |Kcp|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jemg#GB8  
authorized insurer 获授权保险人；获认可承保人 q"@Y2lhD!  
authorized investment 特准投资项目 E-_FxBw  
authorized person 获授权人 b/='M`D}#G  
authorized representative 获授权代表 "k(Ee  
authorized share capital 法定股本 n5X0Gi9  
automated quotation system 自动报价系统 /AX1LYlr  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8S[`(] )  
自动交易系统〔香港期货交易所有限公司〕 z^to"j  
automatic adjustment mechanism 自动调整机制 GpV
"KVJJ/  
automatic adjustment system 自动调整系统 f\Fub
L  
Automatic Clearing House 自动票据交换所 9pD=E>4?#  
automatic exchange rates accumulation system 自动化汇率累集系统 uI^E9r/hB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;H5PiSq;z  
automatic teller machine [ATM] 自动柜员机 JW;DA E<  
autopay 自动转帐 ,lLkAd?q  
available assets 可用资产 4i>sOP3 B  
available fiscal reserve 现存财政储备 K'EGm #I  
available profit 可用利润 )2KQZMtgm]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 |-l)$i@  
average 平均；平均数；海损 y-qbK0=X4  
average basic salary 平均基本薪金 !fXwX3B  
average consumer expenditure 平均消费开支；一般消费开支 `VT[YhO#}  
average cost 平均成本 e$M \HPc  
average cost of land production 增辟土地平均成本 ORhe?E]  
average daily turnover 平均每日成交额 ?+)O4?#  
average daily wage rate 平均每日工资率 c0.
i  
average expenditure pattern 平均开支模式 dHV3d'.P  
average growth rate 平均增长率 &R:$h*Wt|  
average net fixed assets 固定资产平均净值 y<bA Y_-[  
average of relatives 相对价格平均数 2yk32|  
average price 平均价格 6vySOVMj  
average propensity to consume 平均消费倾向；一般消费倾向 |[/[*hDZ9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Z&gM7Zo8  
average rate 平均率 L|Zja*  
average revenue 平均收入；平均收益 PMzPe"3M  
average stock 平均库存；平均存货 ;q&6WO  
average yearly rent 平均年租 E Z95)pk  
avoidance of double taxation 避免双重课税 j_\nsM7  
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]4XD1n7  

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