一些有用的会计术语(也不知道发的地方对不对)A

A: *=2W:,$  
A share Ａ股；甲类股份 DrkTM<  
abatement of tax 减税；减扣免税额  L"%SU  
ABN AMRO Bank N.V. 荷兰银行 eu9*3'@A  
above-the-line expenditure 线上项目支出；经常预算支出 4$[o;t>  
above-the-line receipt 线上项目收入；经常预算收入 CDRbYO  
ABSA Asia Limited 南非联合亚洲有限公司 vM6W64S  
absolute change 绝对数值变更 cl2_"O  
absolute expenditure 实际开支 Y55u-9|N  
absolute guideline figure 绝对准则数字 UJSIbb5  
absolute interest 绝对权益 _OTVQo Ap  
absolute order of discharge 绝对破产解除令 Bskp&NV':  
absolute profit margin 绝对利润幅度 Tk4>Jb  
absolute value 实值；绝对值
Lr D@QBT  
absolutely vested interest 绝对既得权益 Leb|YX
 
absorbed cost 已吸收成本；已分摊成本 ro\oL  
absorption 吸收；分摊；合并 ~cCMLK em  
absorption rate 吸收率；摊配率；分摊率 @)uV Fw"\  
ACB Finance Limited 亚洲商业财务有限公司 e5>'H!)  
acceptable form of reciprocity 合理的互惠条件 V7Cnu:0_  
acceptable rate 适当利率；适当汇率 xlS*9>Ij  
acceptance agreement 承兑协议 B(++*#T!^m  
acceptance for honour 参加承兑 P .m@|w&.K  
acceptor 承兑人；接受人；受票人 lQHF=Jex  
acceptor for honour 参加承兑人 LWT
\1#  
accident insurance 意外保险 Ly+UY.v"  
Accident Insurance Association of Hong Kong 香港意外保险公会 _E`+0;O
 
accident insurance scheme 意外保险计划 v62_VT2v  
accident year basis 意外年度基准 YE{ [f@i0  
accommodation 通融；贷款 .{h"0<x  
accommodation bill 通融票据；空头票据 BZ?Ck[E]Z  
accommodation party 汇票代发人 |cf-S8pwY  
account balance 帐户余额；帐户结余 `a4&_`E,p  
account book 帐簿 )6C+0b*  
account collected in advance 预收款项 dHXe2rTE;&  
account current book 往来帐簿 ]`|$nU}v  
account of after-acquired property 事后取得的财产报告 w,LmAWZ4Y  
account of defaulter 拖欠帐目 {:K_=IRZ  
account payable 应付帐款 0_gN]>,9n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )*;Tt @'y  
account receivable 应收帐款 5'I+%66?h$  
account receivable report 应收帐款报表 Giv,%3'  
account statement 结单；帐单；会计财务报表 &,k!,<IF  
account title 帐户名称；会计科目 M`H#Qo5/  
accountant's report 会计师报告 *y?HaU  
Accountant's Report Rules 会计师报告规则 #`*uX6C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !%,7*F(  
Accounting Arrangements 《会计安排》 jU j\<aW  
accounting basis 会计基础 LJGpa)(  
accounting by Official Receiver 破产管理署署长呈交的帐目 9kH~=`:?  
Accounting Circular 《会计通告》 Yt]`>C[|D  
accounting class 会计类别 2!J#XzR0W  
accounting date 记帐日期；会计结算日期 i D IY|  
accounting for money 款项核算 I?3b}#&V9  
Accounting Officer 会计主任 F,wB6Cw  
accounting period 会计报告期；会计期 'F/oR/4,  
accounting policy 会计政策；会计方针 v'@gU
gC  
accounting practice 会计惯例 _xaum  
accounting principle 会计准则 ]- 1(r,  
accounting record 会计记录 Xb%q9Z  
accounting report 会计报告 +Y sGH~jX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #&}- q RA  
Accounting Society of China 中国会计学会 Ayw_LCUD  
accounting statement 会计报表 {5E8eQ  
accounting system 会计制度；会计系统 bE !SW2:M  
accounting transaction 会计事项；帐务交易 q!z"YpYB  
accounting treatment 会计处理 Yub}AuU`v  
accounting year 会计年度 Cdz&'en^  
accretion 增值；添加 j%Au0k
 
accrual 应计项目；应累算数目 rUb{iU;~m  
accrual basis 应计制；权责发生制 lPR=C0h}@  
accrual basis accounting 应计制会计；权责发生制会计 A*y4<'}<  
accrue 应累算；应计 @.eN+o9|  
accrued benefit 应累算利益 73cb1kfPd  
accrued charges 应计费用 Trv}YT.  
accrued cumulative preference share dividend 应累算的累积优先股股息 AOR?2u  
accrued expenses 应累算费用 i<^
X z  
accrued interest payable 应付利息；应计未付利息 Y\]ZIvTSb  
accrued interest receivable 应收利息；应计未收利息 k4K. mlIO  
accrued right 累算权益 avRtYL  
accruing profit 应累算的利润 o72r `2  
accumulated fiscal reserve 累积财政储备 -qIi.]/f"9  
accumulated profit 累积利润；滚存溢利 kw#X,hP  
accumulated reserve 累积储备 (u@:PiU/eP  
accumulation of surplus income 累积收益盈余 aj&L ZDD6  
acquired assets 既得资产 .dlsiBh  
acquisition 收购；购置；取得 +
;KUL6  
acquisition cost 购置成本 Z6Fu~D2Uy  
acquisition expenses 购置费用 OX7=g$S 1  
acquisition of 100% interest 收购全部股权 yW|J`\`^T  
acquisition of control 取得控制权 ^5sA*%T4  
acquisition of fixed assets 购置固定资产 PXMd=,}  
acquisition of shell “买壳” w.?4}'DK  
acquisition price 收购价 HoGYgye=  
act of God 天灾 MYS`@%ZV#k  
acting partner 执事合伙人 j&d5tgLB  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,_e[P  
active partner 积极参与的合伙人 1Toiqb/  
active trading 交投活跃 P8z%*/ 3NF  
actual circulation 实际流通 ,eyh%k*hz  
actual cost 实际成本 8_('[89m  
actual expenditure 实际开支；实际支出 O k`}\NZL  
actual income 实际入息；实际收入；实际收益 yJ $6vmQ  
actual market 现货市场 ^^N|:80  
actual price 现货价；实际价格 Jl~ *@0(  
actual profit 实际利润 ( eTrqI`  
actual quotation 实盘；实际价位；实际报价 WywS1viD  
actual year basis 按实际年度计算 Dp([r  
actuals 实货 *:n~j9V-  
actuarial investigation 精算调查 {rKC4:  
actuarial principle 精算原则 x6UXd~ L e  
actuarial report 精算师报告 SOOVUMj  
Actuarial Society of Hong Kong 香港精算学会 z\]Z/Bz:6  
actuarial valuation 精算师估值 NU=ru/  
actuary 精算师 r].n=455[  
ad referendum agreement 暂定协议；有待覆核的协定 ~7PD/dre  
ad valorem duty 从价税；按值征税 #f2Ot<#-  
ad valorem duty system 从价税制 "v1{  
ad valorem fee 从价费 5kiW@{m  
ad valorem tariff 从价关税 0caZ_-zU  
additional allowance 额外免税额 1rm\u%  
additional amount for unexpired risk 未过期风险的额外款额 &b} \).5E  
additional assessable profit 补加应评税利润 uHgq"e  
additional assessment 补加评税 LiG$M{0  
additional commitment 额外承担 &i5@4,p y9  
additional commitment vote 额外承担拨款 |.N[NY
  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d_!Z /M,  
additional dependent parent allowance 供养父母额外免税额 3`^@
ymY  
additional provision 额外拨款 !Km[Qw k-  
additional stamp duty 附加印花税 eYUb>M)  
additional tax 补加税罚款；补加税款 i>Q!5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dCd~]CI  
adjudged bankrupt 被裁定破产 <\&9Odqc  
adjudicated bankrupt 裁定破产人 TR DQ+Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 aK_5@8+ZD  
adjudication of bankruptcy 裁定破产；宣告破产 F)^0R%{C  
adjudication of insolvency 裁定无力偿还债务 u} ot-!}Q  
adjusted actual 经调整的实数；调整后的实数 dQ`Tt- n  
adjusted current assets 经调整的流动资产；调整后的流动资产 :$k*y%Z*N&  
adjusted figure 经调整的数字；调整后的数额 +{:uPY#1  
adjusted liabilities 经调整的负债；调整后的负债 U^dfNi@q  
adjusted loss 经调整的亏损；调整后的亏损 *[[Gu^t^!  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 d0(zB5'}  
adjusted profit 经调整的利润；调整后的利润 Z1HH0{q-A  
adjusted surplus 经调整的盈余额；调整后的盈余额 LikcW#  
adjusted value 经调整的价值；调整后的价值 l 
f>/  
adjustment 调整；修订；理算〔保险〕 k =!
Q  
adjustment centre 调剂中心 ~:DL{ZeEb  
adjustment lag 调整过程的时间差距；调整时差 xKUL}>8  
adjustment mechanism 调整机制 6 VEB2F  
adjustment of loss 亏损调整 n28JWkK8  
adjustment process 调整过程；调整程序 [dJ!JT/X{  
adjustment range 调整幅度 PgkU~68`  
administered exchange rate 受管制汇率 Ob$``31{s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 hXTfmFy{n  
administration expenses 行政费用 hF2e--  
administration fee 手续费；行政费 M"
3"6U/e  
administration in bankruptcy 破产管理 =[(34#  
administration order 遗产管理令 ,H]%4@]|o  
administrator 管理人；遗产管理人 S/]\GG{  
administrator of the estate 遗产管理人 (/]'e}  
admission of debt 债项承认书 Z8SwW<{ $  
admission of proof 接纳债权证明 =QqH`.3  
advance 放贷款项；垫付款项；预支款项；预付款项 2R/|/>T v  
advance account 暂支帐目；预付款帐户 luoQ#1F?sl  
advance compensation 预付补偿金 Aw#<:6-  
advance from shareholder 股东垫款 I*u3
e  
advance pending reimbursement 预支以待日后付还 RAW;ze*"  
advanced economy 先进经济体系 g|~px$<iY  
advancement 预付；预付财产 h(
|T.  
advances warrant 垫款令 K\K& K~Z  
advancing 贷出 Hyb(.hlZh  
adverse balance 逆差 2K}49*  
adverse exchange 逆汇 4XpWDfa.}  
advertisement addressed to shareholders 在报章刊登的致股东通告 BSm"]!D8*  
advice for collection 托收通知书 ,L<JG  
advice of drawing 提款通知书；汇票通知书 ]+D@E2E
 
advice of payment 付款通知 rB[J*5v  
Advisory Committee [Securities and Futures Commission] #mQ@4k9i  
谘询委员会〔证券及期货事务监察委员会〕 
$+4DpqJ  
Advisory Committee on Diversification 经济多元化谘询委员会 :;{M0  
affidavit 誓章；遗产申报誓章 Btm,'kBG  
affidavit of no receipt 述明无收款的誓章 <`nShP>vl  
affiliate 联号；联营公司；附属公司 :j&enP5R(q  
affiliated company 附属公司；联号；联营公司 "Rj PTRe:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 s=8H<'l  
affordability 负担能力 v) n-  
African Development Bank [AfDB] 非洲开发银行 f.6>6%l  
after-acquired property 事后取得的财产 dNe!X0[  
after-hours dealing 市后交易 ]C \+b<  
after-tax profit 税后盈利；税后利润；税后溢利 )?rq8VO  
agency agreement 代理协议 a4*v'Xc5  
agency expenses 代理机构的开支 *'Yy@T8M  
agency fee 代理费 R"t#dG]1t  
Agency Law 《代理法》 S=qh7ML  
agent 代理人；承销人 KFrsXf  
agent of company 公司代理人 $)M3fZ$#  
agent's fee 代理人费；经纪费 F6\{gQ<E  
aggregate 总计；总数；总体数字 d(
v"{N}  
aggregate amount 总款额；总额 Q|_F P:  
aggregate assets and liabilities 总体资产与负债 #h;  
aggregate at constant price 按固定价格计算的总体数字 &=@{`2&  
aggregate demand 总需求 zD{]3pg  
aggregate gross position 总持仓量 4(Lmjue]?  
aggregate limit 总限额 @)Vpj\jM-C  
aggregate of salaries tax 合计薪俸税 :60vbO  
aggregate performance 总体表现；总体业绩 7H Har'=T  
aggregate supply 总体供应 o}AXp@cqi  
aggregate surplus 总盈余 qDdO-fPev  
aggregate total 整体总额 F-,gj{s  
aggregate value 总值；合计价值 'kd}vq#|  
aggregated basis 合计基准 63fYX"  
aggregated net chargeable income 合计应课税入息实额 jq~`rE h9  
aggregation 合并计算；合计；总和 Rta}*  
aggregation of incomes of husband and wife 夫妇入息合并计算 /v!yI$xc  
aggregation of property 财产的总和 'cO8& |  
agio 差价；贴水 p(F@lL-  
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》 b<W\#3~G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JQQyl:=  
《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》 kvbZx{s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !JCs'?A  
《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》 7By7F:[b  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?|M-0{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Zl>SeTjB-  
agreement for a settlement 授产协议 ^6W}ZLp  
agreement for assignment 转让协议 un "I  
agreement for sale 售卖协议；买卖协议 LK'(OZ  
agreement for sale and purchase 买卖协议 H{}&|;0  
agreement for the payment of interest 支付利息协议 "tyRnUP  
agreement for the repayment of money 还款协议 $LXa]  
agreement of reinsurance 再保险协议 XCM!8x?K  
Agricultural Bank of China 中国农业银行 i%i~qTN  
air passenger departure tax 飞机乘客离境税 opa/
+V3E4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 yy3rh(ea  
airport tax 机场税 LLx0X
O@  
alcohol duty 酒精税 
Ca |}i+  
alienation 让与；让渡；转让 mb*Yw6q  
alimony 生活费；赡养费 :2/L1A)O  
All Ordinaries Index [AOI] 所有普通股指数 !9d7wPUFr  
all risks 全险；综合险 o0r&w;!  
All Sales Record for Stock Market 《股票市场成交报告》 H!;N0",]N  
Allied Capital Resources Limited 新联财务有限公司 VzG|Xtco[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 //8W">u  
allocation letter 拨款信件 mE~WE+lw9  
allocation of fund 分配款项；预留款项 MIJuJ]U
}  
allocation of profit 利润分配；溢利分配 +<E#_)}`D6  
allocation warrant 拨款令 P'~`2W0sz  
allotment 分配；配股
>2#<gp3  
allotment notice 股份配售通知；配股通知 v47' dC  
allotment of shares 股份分配 ".}R$W  
allowable 可获宽免；免税的 {K|?i9K  
allowable business loss 可扣除的营业亏损 ai 4k?  
allowable expenses 可扣税的支出 eT%x(P
 
allowance 免税额；津贴；备抵；准备金 D,IT>^[^7  
allowance for debts 债项的免税额 k^7!iOK2  
allowance for depreciation by wear and tear 耗损折旧免税额 W?Z>g"  
allowance for funeral expenses 殡殓费的免税额 >DRxF5b{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (;fJXgj.  
allowance for repairs and outgoings 修葺及支出方面的免税额 Pe:)zt0  
allowance to debtor 给债务人的津贴 dDS{XR  
alteration of capital 资本更改 Xqf\}p n  
alternate trustee 候补受托人 vP{i+s18B  
amalgamation 合并 yi8vD~aA[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i#:To |\u  
ambit of charges 征税范围；收费范围 b!H1|7>  
amended valuation 经修订的估值 czRBuo+k+  
American Commodities Exchange 美国商品交易所 9B~&d(Bm  
American Express Bank Limited 美国运通银行 ZA=J`->k  
American Stock Exchange 美国证券交易所 h2Q'5
G  
amortization 摊销 :hICe+2ca  
amount due from banks 存放银行同业的款项 [Qs`@u<%  
amount due from banks abroad 存放海外银行同业的款项 8u*<GbKGI  
amount due from holding companies 控股公司欠款 z83v J*.  
amount due from local banks 存放本港银行同业的款项 H&s`Xr  
amount due to banks 银行同业的存款 9~V'Wev  
amount due to banks abroad 海外银行同业的存款 !*l/Pr^8  
amount due to holding companies 控股公司存款 ?8 }pZ_j  
amount due to local banks 本港银行同业的存款 aR2N,<Cp5  
amount due to outport banks 外埠银行同业的存款 x}2nn)fdZ  
amount for note issue 发行纸币的款额 SkDr4kds  
amount of bond 担保契据的款额 |lhnCShw  
amount of consideration 代价款额 (MXy\b<  
amount of contribution 供款数额 *<\`"C;  
amount of indebtedness 负债款额 89d%P J0  
amount of principal of the loan 贷款本金额 ..yV=idI  
amount of rates chargeable 应征差饷数额 f`4=Bl&"{  
amount of share capital 股本额 4&E"{d >  
amount of sums assured 承保款额 5 3pW:`  
amount of variation 变动幅度 >33=0<  
amount of vote 拨款数额 _`gF%
$]b  
amount payable 应付款额 56C8)?  
amount receivable 应收款额 mAlG}<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K+Him] b  
analysis 分析 Dbn~~P  
ancillary risk 附属风险 hp -|a  
annual account 周年帐目；周年帐目报表；年度决算；年结 A^aY-V  
annual accounting date 年结日期 C).\ J !  
annual allowance 每年免税额；年积金；年度津贴；年津 inW7t2p<s  
annual balance 年度余额 RZ
W=z}T+H  
annual disposable income 每年可动用收入 J@>|`9T9$  
annual estimates 周年预算 kw59`z Es  
annual fee 年费 ,X/j6\VBO  
annual general meeting 周年大会 q%,86A>  
annual growth rate 年增率；每年增长率 LB@<Q.b,U
 
annual long-term supplement 长期个案每年补助金 N+.Nu= +i2  
annual pensionable emolument 可供计算退休金的年薪 -O &>HA  
annual report 年报 ]fb@>1 jp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TX5??o  
annual return 周年报表；周年申报表；每年报税表格 &wi+)d  
Annual Return Rules 《周年报表规则》 j+3\I>  
annual review of consumer prices 每年消费物价回顾 rQzdHA  
annual roll-forward basis 逐年延展方式 !v2/sq$G  
annual salary 年薪 `GE8?UO-  
annual statement 年度报表；年度决算表 RrxbsG1HP  
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 ,|c;x1|O  
annuitant 年金受益人 _HM?p(H@  
annuity 年金 MXW1:  
annuity contract 年金合约 j~_iv~[  
annuity on human life 人寿年金 +aOevkY]  
antecedent debt 先前的债项 R\cx-h*  
ante-dated cheque 倒填日期支票 R.i]6H!  
anticipated expenditure 预期开支 w*{{bISw|  
anticipated net profit 预期纯利 +1#oVl!  
anticipated revenue 预期收入 [ as,AX  
anti-inflation measure 反通货膨胀措施 lAnOO5@8  
anti-inflationary stance 反通货膨胀立场 Ep-
bx&w+  
apparent deficit 表面赤字 7mSNz.  
apparent financial solvency 表面偿债能力 5_yw  
apparent partner 表面合伙人 'A{zH{
 
application for personal assessment 个人入息课税申请书 p+b/k2Q  
application of fund 资金应用 L)M{S3q,  
application to release as liquidator and to destruct the books of accounts and documents 8}yrsF#  
申请免除清盘人职务及毁灭帐簿与文件 ta95]|z"j  
appointed actuary 委任精算师 8i$|j~M a  
appointed auditor 委任核数师；委任审计师 l!gX-U%-  
appointed trustee 委任的受托人 `Fcr`[  
appointer 委任人
"(jD*\8x  
apportioned pro rata 按比例分摊 gjsks(x  
apportionment 分配；分摊
nU=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tRPIvq/  
apportionment formula 分摊方程式 sm"Rp~[i  
apportionment of estate duty 遗产税的分摊 5~pxu  
appraisal 估价；评估 -pJ\_u/&%`  
appreciable growth 可观增长 TgJ+:^+0  
appreciable impact 显着影响 Wx}-H/t'2  
appreciable increase 可观增长 M2V`|19Q  
appreciation 增值；升值 gIO_mJ3 u  
appreciation against other currencies 相对其他货币升值 xw{K,;WeO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NEIF1(:  
appreciation tax 增值税 @=G[mc\  
appropriation 拨款；拨用；拨付 (<B%Gy@  
appropriation account 拨款帐目 Qu#[PDhb  
Appropriation Bill 拨款法案 ~;6^n  
appropriation-in-aid system 补助拨款办法 *_YH}U  
approved assets 核准资产 AxEdQRGk  
approved basket stock 认可一篮子证券 oM1C/=8   
approved budget 核准预算 .0,G4k/yv  
approved charitable donation 认可慈善捐款 a{ke%
W$*P  
approved charitable institution 认可慈善机构 <c5g-*V:  
approved currency 核准货币；认可货币 u~,hTY(%  
approved estimates 核准预算 0B[~j7EGO  
approved estimates of expenditure 核准开支预算 V.8Vy1$  
approved overseas insurer 核准海外保险人 v~x`a0  
approved overseas trust company 核准海外信托公司 c)Ng9p  
approved pooled investment fund 核准汇集投资基金 cGs&Kn;h  
approved provident fund scheme 认可公积金计划 PE;<0Cz\  
approved provision 核准拨款 ){mqo
%{SO  
approved redeemable share 核准可赎回股份 >'#vC]@  
approved regional stock 认可地区性证券 P#3J@aRC  
approved retirement scheme 认可退休金计划 N[-$*F,:_  
approved subordinated loan 核准附属贷款 uo?R;fX26  
arbitrage 套戥；套汇；套利 HjzAFXRG  
arbitrageur 套戥者；套汇者 qsEFf(9G  
arbitrary amount 临时款项 C/ VHzV%q  
arrangement 措施；安排；协定 gcI<bY  
arrears 欠款 {oAD;m`  
arrears of pay 欠付薪酬 % dtn*NU  
arrears of revenue 逾期未收税款；逾期未收的帐项 3rMi:*?  
articles of association 组织章程；组织细则；组织章程细则 7[ n
|3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g?iZ RM  
ascertainment of profit 确定利润 ^7Z?}tgU  
"Asia Clear" “亚洲结算系统” )Pubur %,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 TPx`qyW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R'1j  
Asian Development Fund [ADF] 亚洲发展基金 IRR b^Q6  
Asian dollar bond 亚洲美元债券 E3{kH 7_'\  
Asian dollar market 亚洲美元市场 Vug[q=i  
Asian dollar rate 亚洲美元利率 'I}wN5`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &hZ.K"@7{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  ngJ{az  
asked price 沽盘；喊价；索价；卖方报价 t%,:L.?J#  
assessable income 应评税入息 P}=n^*8(I  
assessable loss 应评税亏损 *
'?V>q,  
assessable profit 应评税利润 1}Guhayy  
assessable value 应评税值 +_ 8BJ  
assessed profit 估定利润 3xRn  
assessed value 经评估价值 a;a1>1  
assessment 评税；评定；估价；评税单 }s"].Xm^2  
assessment number 评税编号；估价编号 C \5yo  
assessment of additional tax 补加税评税 nxEC6Vh'  
assessment of performance 业绩评估；实绩评价 ffI=Bt]t  
Assessor 评税主任 d%L/[.&  
asset price bubbles 资产价格泡沫 2zbn8tO  
asset-backed securities 具资产保证的证券 J
!|
R1  
assets accretion 资产增值 InRRcn(  
assets and liabilities 资产与负债 =/xx:D/  
assets betterment statement 资产递增表；资产改进表 h'GOO(  
assets lending 实物放款；有抵押贷款 uwi.Sg11  
assets of the company passing on the death 死者去世时转移的公司资产 4Q1R:Ra  
assets pledged as security for liabilities 用作负债抵押的资产 ,ExY.'%1  
assets portfolio 资产投资组合  0,&] 2YJ  
assets price 资产价格 Jq"3xj  
assets quality 资产质素 !K2QD[x  
assets realization 资产变现 xEq?[M  
assets refinancing arrangement 资产再集资安排 O`!XW8  
assets securitization 资产证券化 ml)\RL  
assets situated outside Hong Kong 在香港以外地方的资产 #N|JC d_  
assets stripping 削减资产；拆卖资产 ,y-!h@(  
assets value 资产值 ? 47"$=G  
assignee 承让人 o:*$G~. k  
assignment 转让；转让书；转让契 V@y&n1?6  
assignment of interest 权益转让 zFDt
C-GF  
assignment of letters patent and trade mark 专利证书及商标转让 RZVZ#q(DU  
assignment of property 物业转让；物业转让书 n
'j}u  
assignment right 转让权 MOytxl:R  
assignor 转让人 "E4CQL'U  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 T
#:b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F.@|-wq&  
associate member 附属会员 p1.3)=T  
associated body corporate 相联法人团体 X$~T*l0  
associated company 相联公司；联属公司 +~:OUR*>  
associated corporation 相联法团 CRiqY_gBf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e\-,e+  
公认会计师公会〔英国〕 AuM}L&`i^  
Association of Futures Exchange Brokers 香港期货经纪协会 C%ZPWOc_8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <Voct  
association of underwriters 承保人组织 WuI$   
assumption of control 接管 A5\ Hq  
assurance 担保；保险；转易；转易书 n _x+xVi%  
assurance of interest 权益的转易 MO| Dwuaf  
at 19XX price 按一九ＸＸ年价格计算 CbxWK#aMmB  
at a discount 按赔价计算；按贴水价格计算；打折扣 WlW%z(RC  
at a premium 按溢价计算；按升水价格计算 7 _"G@h  
at call 通知付款；按通知 )_>'D4l?  
at constant market price 按固定市价计算 b>#=7;  
at constant price 按固定价格计算 ZP@NV|B  
at cost 按成本计算 De{ZQg)  
at current market price 按当时市价计算；按现时市价计算 .!+7|us8l\  
at current price 按当时价格计算；按现时价格计算 ,h/l-#KS  
at factor cost 按要素成本计算；按生产要素成本计算 f)Y~F/[$P  
at money-of-the-day price 按付款当日价格计算 :AQ9-&i/a-  
at or better 按指定或较佳价位〔买卖指令〕 0`v-pL0|  
at par 按面值计算；平价 #Jp|Cb<qx  
at sight 见票即付 n{{"+;oR  
at the close 按收市盘 rXBCM  
at the opening 按开市盘 JrX. f  
attestation 见证；见证条款 ZzQLbCV  
at-the-money option 平价期权 ZCBF&.!  
attorney 受权人；受托代表人 KLuOg$i  
attornment 新拥有人承认书 z6,E}
Y  
attributable profit 可归属利润 H?ug-7k/  
attributable share value 可归属股份价值 YRv96|c,  
Auckland Stock Exchange 奥克兰证券交易所 W|E %  
auction 拍卖 V[Sj+&e&  
auctioneer 拍卖商 a2]ZYY`R7  
audit 审计；核数 %] :ZAmN  
Audit Commission 审计署 [}l 90
lP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E.0J94>iM  
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〕 Jf#-OlEQ  
audit review 帐目审查 0V86]zSo  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _I3v"d  
audited account 审计帐目；经审计的帐目 (u='&ka  
audited annual account 经审计的周年帐目 /?b{*<TK  
audited balance sheet 经审计的资产负债表 x&
+&)d  
auditor 核数师；核数主任；审计师 D dCcsYm,  
auditor's certificate 核数师证明书；审计师证明书 *XYp~b  
auditor's report 核数师报告；审计师报告 Z( "-7_  
Aussie bond 澳元债券 w8:  
austerity budget 紧缩预算 5'V-Ly)*%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^ uwth  
Australia All Ordinaries Index 澳洲所有普通股票指数 <Ter\o5%  
Australian Dollar [AUD] 澳元 <9:~u]ixt  
Australian Options Market 澳大利亚期权市场 9d( M%F  
Australian Securities Commission 澳洲证券事务监察委员会 (J%>{?"ij  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6hcK%0z  
Australian Stock Exchange 澳大利亚证券交易所 Ro `Xs.X  
Austrian Schilling [ATS] 奥地利先令 =1VZcLNt  
authentication 认证；鉴证 rQ2TPX<?a  
authority to purchase 委托购买证；委购书 !mB `FC  
authorization 认可；核准；授权；授权书 C?W}/r[  
authorization by direction 指示授权 .N#KW  
authorization by instruction 指令授权 vg"*%K$a  
authorization by warrant 令状授权 p=kt+H&;  
authorization of unit trust 单位信托的认可 z[O*f#t  
authorized agent 指定代理人 vCK+v r!  
authorized capital 法定资本 k{hNv|:,  
authorized clerk 出市员 [f[Wz{Q#Y  
authorized dealer 认可交易商 <$a-.C5  
authorized financial institution 认可财务机构 Y}Dk>IG  
authorized fund 认可基金 ?4aW^l6/  
authorized fund house 获授权的基金公司；认可基金公司 P3Vh|<'7  
authorized institution 认可机构 -yBj7F|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h^1!8oOYD  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \I<R.49oW  
authorized insurer 获授权保险人；获认可承保人 "Y4glomR[  
authorized investment 特准投资项目 Z#^|h0  
authorized person 获授权人 !;d>}iE  
authorized representative 获授权代表 &#gh :5  
authorized share capital 法定股本 JR&yaOws  
automated quotation system 自动报价系统 5v`lCu]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :)T*:51{#  
自动交易系统〔香港期货交易所有限公司〕 T{-gbo`Yji  
automatic adjustment mechanism 自动调整机制 ty4R2LnC  
automatic adjustment system 自动调整系统 bGy|T*@  
Automatic Clearing House 自动票据交换所 -xN/H,xok  
automatic exchange rates accumulation system 自动化汇率累集系统 ukc 7Z OQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Tow!5VAM  
automatic teller machine [ATM] 自动柜员机 gSj0+|  
autopay 自动转帐 B%kC>J  
available assets 可用资产 0*oavY*  
available fiscal reserve 现存财政储备 02NVdpo[wU  
available profit 可用利润 4sBvW  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 E $W0HZ'  
average 平均；平均数；海损 .)p%|A#^  
average basic salary 平均基本薪金 -AolW+Y  
average consumer expenditure 平均消费开支；一般消费开支 ~t$ng l$  
average cost 平均成本 {{>,c}O /  
average cost of land production 增辟土地平均成本 /eXiWasQ  
average daily turnover 平均每日成交额 WSv%Rxr8L  
average daily wage rate 平均每日工资率 $;~YgOVZ5  
average expenditure pattern 平均开支模式 P|p X F~  
average growth rate 平均增长率 =K|#5p`  
average net fixed assets 固定资产平均净值 C@zG(?X  
average of relatives 相对价格平均数 N^PkSf[)h5  
average price 平均价格 @$;8k }  
average propensity to consume 平均消费倾向；一般消费倾向 =VT\$ 5A  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Qnt9x,
1m_  
average rate 平均率 #Q-#7|0&  
average revenue 平均收入；平均收益 /`nkz  
average stock 平均库存；平均存货 ]>*VEe}hJ  
average yearly rent 平均年租 piuM#+Y\'S  
avoidance of double taxation 避免双重课税 H!O
X1F  
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 o2hZ=+w>  
Doq}UWp  
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