一些有用的会计术语(也不知道发的地方对不对)A

A: Y/lN@  
A share Ａ股；甲类股份 9o_-=>(  
abatement of tax 减税；减扣免税额 QO,+ps<  
ABN AMRO Bank N.V. 荷兰银行 - _t&+5]  
above-the-line expenditure 线上项目支出；经常预算支出 (("OYj  
above-the-line receipt 线上项目收入；经常预算收入 +)gB9DoK  
ABSA Asia Limited 南非联合亚洲有限公司 }N,>A-P  
absolute change 绝对数值变更 v8'5pLt"  
absolute expenditure 实际开支 (oYW]c}G,  
absolute guideline figure 绝对准则数字 2C1+_IL   
absolute interest 绝对权益 MZ~.(&  
absolute order of discharge 绝对破产解除令 (.Xr#;\(  
absolute profit margin 绝对利润幅度 zH=hIVc  
absolute value 实值；绝对值 oD0EOT/E  
absolutely vested interest 绝对既得权益 y x;h  
absorbed cost 已吸收成本；已分摊成本 9,WG!4:+W  
absorption 吸收；分摊；合并 7#pZa.B)k  
absorption rate 吸收率；摊配率；分摊率 784;]wdy\  
ACB Finance Limited 亚洲商业财务有限公司 D9o*8h2$  
acceptable form of reciprocity 合理的互惠条件 ' ^a!`"Bc  
acceptable rate 适当利率；适当汇率 )eR$:uO  
acceptance agreement 承兑协议 Le&;g4%  
acceptance for honour 参加承兑 -3vh!JMN  
acceptor 承兑人；接受人；受票人 v}P!HczmMP  
acceptor for honour 参加承兑人 NvHN -^2  
accident insurance 意外保险 e/94y6*
>  
Accident Insurance Association of Hong Kong 香港意外保险公会 oMc1:=EG  
accident insurance scheme 意外保险计划 hdj%|~Fj  
accident year basis 意外年度基准 7I3:u+  
accommodation 通融；贷款 sX'nn  
accommodation bill 通融票据；空头票据 2AK}D%jfc  
accommodation party 汇票代发人 >{XScxaB`  
account balance 帐户余额；帐户结余 SRWg[H  
account book 帐簿 os**hFPk;1  
account collected in advance 预收款项 ^Y 7U1I  
account current book 往来帐簿 bQ.nFa']  
account of after-acquired property 事后取得的财产报告 xwOE+  
account of defaulter 拖欠帐目 6b#~;  
account payable 应付帐款 P` ]ps?l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a8QfkOe  
account receivable 应收帐款 PL@7KDQ  
account receivable report 应收帐款报表 4J}3,+  
account statement 结单；帐单；会计财务报表 D|TR!  
account title 帐户名称；会计科目 [*HiI=  
accountant's report 会计师报告 /7vE>mSY  
Accountant's Report Rules 会计师报告规则 VIg\]%qse  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hS_.l}0yf  
Accounting Arrangements 《会计安排》 (&c,twa~  
accounting basis 会计基础 7@a\*|K6  
accounting by Official Receiver 破产管理署署长呈交的帐目 y5%5O xB  
Accounting Circular 《会计通告》 {u4i*udG`)  
accounting class 会计类别 8Fx]koP.  
accounting date 记帐日期；会计结算日期 b
9#m m  
accounting for money 款项核算 ]bu9-X&T&  
Accounting Officer 会计主任 +7Rt{C,  
accounting period 会计报告期；会计期 y/\ZAtnLo  
accounting policy 会计政策；会计方针 6sy,A~e  
accounting practice 会计惯例 yxY h?ka  
accounting principle 会计准则 oG\>--  
accounting record 会计记录 l7~Pa0qD  
accounting report 会计报告 %I}'Vb{C  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +C5#$5];  
Accounting Society of China 中国会计学会 I4:rie\hjC  
accounting statement 会计报表 b"3uD`  
accounting system 会计制度；会计系统 c_DaNEfaY  
accounting transaction 会计事项；帐务交易 9tAE#A  
accounting treatment 会计处理 4+I 3+a"  
accounting year 会计年度 X2{`l8%Ek  
accretion 增值；添加 xD^wTtT  
accrual 应计项目；应累算数目 D}A
u6  
accrual basis 应计制；权责发生制 ?sE@]]z  
accrual basis accounting 应计制会计；权责发生制会计 6kR -rA  
accrue 应累算；应计 K4Y'B o4  
accrued benefit 应累算利益 SdSg
n|S  
accrued charges 应计费用 KG-y)qXu  
accrued cumulative preference share dividend 应累算的累积优先股股息 lJlhl7  
accrued expenses 应累算费用 XD 5n]AL  
accrued interest payable 应付利息；应计未付利息 X&.:H~xS+  
accrued interest receivable 应收利息；应计未收利息 >~^`5a`$uI  
accrued right 累算权益 FvAbh]/4  
accruing profit 应累算的利润
0W_mCV  
accumulated fiscal reserve 累积财政储备 ",QYDFFeF  
accumulated profit 累积利润；滚存溢利 VZTmzIk.Y  
accumulated reserve 累积储备 Yfe'#MKfL  
accumulation of surplus income 累积收益盈余 \*Ts)EW  
acquired assets 既得资产 {x9j_/R  
acquisition 收购；购置；取得 F
$[)Bd/"  
acquisition cost 购置成本 %6N)G!P  
acquisition expenses 购置费用 2+o!o  
acquisition of 100% interest 收购全部股权 aj?2jU~Pq  
acquisition of control 取得控制权 }a'cm!"  
acquisition of fixed assets 购置固定资产 ]I8]mUiUH  
acquisition of shell “买壳” ~z&0qQ  
acquisition price 收购价 X:U=MWc>  
act of God 天灾 D$QGLI9(  
acting partner 执事合伙人 ~Po\ En  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <r_3obRC  
active partner 积极参与的合伙人 vUqe.?5  
active trading 交投活跃 zUJ
x&5/  
actual circulation 实际流通 &yB%QX{3  
actual cost 实际成本 J0Jr BXCh  
actual expenditure 实际开支；实际支出 }M^_Z#|,  
actual income 实际入息；实际收入；实际收益 >B`Cch/'U  
actual market 现货市场 (VfwLo>#  
actual price 现货价；实际价格 j{)fC]8H  
actual profit 实际利润 7,f:Qi@g  
actual quotation 实盘；实际价位；实际报价 akMJ4EF/  
actual year basis 按实际年度计算 J9NsHr:A[  
actuals 实货 q)NXyy4BT  
actuarial investigation 精算调查 s%5Uj}  
actuarial principle 精算原则 WUzSlZq  
actuarial report 精算师报告 #]k0Z~Bl  
Actuarial Society of Hong Kong 香港精算学会 dJloH)uJZ>  
actuarial valuation 精算师估值 GI}4,!^N  
actuary 精算师 +I*k0"gj6  
ad referendum agreement 暂定协议；有待覆核的协定 ,|6Y\
L  
ad valorem duty 从价税；按值征税 aXQ&@BZ{j  
ad valorem duty system 从价税制 u$apH{  
ad valorem fee 从价费 sf fV.cC`  
ad valorem tariff 从价关税 *@CVYJ'<  
additional allowance 额外免税额 d:A\<F  
additional amount for unexpired risk 未过期风险的额外款额 9*BoYFw92*  
additional assessable profit 补加应评税利润 C(f$!~M4b  
additional assessment 补加评税 +8]W\<Kp  
additional commitment 额外承担 [SK2x4  
additional commitment vote 额外承担拨款 0Wjd-rzc,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ThjUiuWe  
additional dependent parent allowance 供养父母额外免税额 B.V?s,U  
additional provision 额外拨款 fKFnCng  
additional stamp duty 附加印花税 :x8Jy4L  
additional tax 补加税罚款；补加税款 q sv+.aW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @m5O{[euj<  
adjudged bankrupt 被裁定破产 =s
`XZkh  
adjudicated bankrupt 裁定破产人 r5D jCV"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Cw6>^  
adjudication of bankruptcy 裁定破产；宣告破产 k}- "0>  
adjudication of insolvency 裁定无力偿还债务 SCgyp(  
adjusted actual 经调整的实数；调整后的实数 YI L'YNH  
adjusted current assets 经调整的流动资产；调整后的流动资产 =AWX +znP  
adjusted figure 经调整的数字；调整后的数额 ue,#,
3{m  
adjusted liabilities 经调整的负债；调整后的负债 W/#KX}4  
adjusted loss 经调整的亏损；调整后的亏损 n;e."^5  
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 y2oB]^z&n  
adjusted profit 经调整的利润；调整后的利润 ,lrYl!,  
adjusted surplus 经调整的盈余额；调整后的盈余额 K4iI:  
adjusted value 经调整的价值；调整后的价值 M' &J_g  
adjustment 调整；修订；理算〔保险〕 h=uiC&B  
adjustment centre 调剂中心 d\v$%0  
adjustment lag 调整过程的时间差距；调整时差 s]$HkSH  
adjustment mechanism 调整机制 l\q*%'Pe  
adjustment of loss 亏损调整 Ll0
08.#  
adjustment process 调整过程；调整程序 Q2JdO 6[96  
adjustment range 调整幅度 L4MxU 2  
administered exchange rate 受管制汇率 lc\>DH\n6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 szf"|k!  
administration expenses 行政费用 it(LphB8  
administration fee 手续费；行政费 F% F c+?  
administration in bankruptcy 破产管理 4JX`>a{<  
administration order 遗产管理令 | \ s2  
administrator 管理人；遗产管理人 F?*Dr  
administrator of the estate 遗产管理人 s-QM6*  
admission of debt 债项承认书 ^L>MZA ?  
admission of proof 接纳债权证明 *ge].E  
advance 放贷款项；垫付款项；预支款项；预付款项 k! J4Z${k  
advance account 暂支帐目；预付款帐户 r]8wOu-'  
advance compensation 预付补偿金 =gxgS<bde  
advance from shareholder 股东垫款 6Cz7A  
advance pending reimbursement 预支以待日后付还 }"F ?H:\  
advanced economy 先进经济体系 ioE66-n  
advancement 预付；预付财产 hgTM5*fD}  
advances warrant 垫款令 Z7tU0  
advancing 贷出 `_
NnQ%  
adverse balance 逆差 }*fW!(*  
adverse exchange 逆汇 W?*Xy6",JF  
advertisement addressed to shareholders 在报章刊登的致股东通告 &"U9X"8b  
advice for collection 托收通知书 ib5
;f0Qa  
advice of drawing 提款通知书；汇票通知书 YQN]x}:E+4  
advice of payment 付款通知 (z8]FT  
Advisory Committee [Securities and Futures Commission] _n-VgPRn  
谘询委员会〔证券及期货事务监察委员会〕 ?aK'OIo  
Advisory Committee on Diversification 经济多元化谘询委员会 c8bca`  
affidavit 誓章；遗产申报誓章 (lyt"Ty  
affidavit of no receipt 述明无收款的誓章 %NF<bEV  
affiliate 联号；联营公司；附属公司 _&k'j)rg  
affiliated company 附属公司；联号；联营公司 5}.,"Fbr  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |<|28~#  
affordability 负担能力 `^ieT#(O  
African Development Bank [AfDB] 非洲开发银行 =:xV(GK}  
after-acquired property 事后取得的财产 =yk Rki  
after-hours dealing 市后交易 e3yorQ][  
after-tax profit 税后盈利；税后利润；税后溢利 9%p7B~}E  
agency agreement 代理协议 9IS1.3  
agency expenses 代理机构的开支 KKeb ioW  
agency fee 代理费 LY@1@O2@  
Agency Law 《代理法》 RZ#alFL,  
agent 代理人；承销人 _~X8/p/Qh  
agent of company 公司代理人 B)j`}7O06  
agent's fee 代理人费；经纪费 rh:s 7  
aggregate 总计；总数；总体数字 8! |.H p  
aggregate amount 总款额；总额 ImUQ*0  
aggregate assets and liabilities 总体资产与负债 dCf'\@<<  
aggregate at constant price 按固定价格计算的总体数字 o1 hdO  
aggregate demand 总需求 J)7,&Gc6  
aggregate gross position 总持仓量 >5Q^9 9V  
aggregate limit 总限额 cM> G>Yzo  
aggregate of salaries tax 合计薪俸税 Z/V`Z* fy  
aggregate performance 总体表现；总体业绩 &X#x9|=&O  
aggregate supply 总体供应 m6~ sKJV  
aggregate surplus 总盈余 boC>N   
aggregate total 整体总额 2- Npw%;  
aggregate value 总值；合计价值 fd!pM4"0  
aggregated basis 合计基准 @!L@UP0
 
aggregated net chargeable income 合计应课税入息实额 C&gOA8nf  
aggregation 合并计算；合计；总和 ])Q9=?Sd}  
aggregation of incomes of husband and wife 夫妇入息合并计算 r
)9i1rI+  
aggregation of property 财产的总和 mC{!8WC@k  
agio 差价；贴水 HobGl0<y  
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》 haEZp6Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E i\J
9zt  
《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》 :|3"H&FWK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )M&Azbu  
《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》 FT3,k&i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J[& 7,}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {L-{Y<fke  
agreement for a settlement 授产协议 |*]X\UE  
agreement for assignment 转让协议 F'?5V0\he  
agreement for sale 售卖协议；买卖协议 gNEzl
x8A  
agreement for sale and purchase 买卖协议 T;:',T[G  
agreement for the payment of interest 支付利息协议 `F-Dd4B  
agreement for the repayment of money 还款协议 *mK);@pL  
agreement of reinsurance 再保险协议 r0Y?X\l*  
Agricultural Bank of China 中国农业银行 ;8%@
Lan  
air passenger departure tax 飞机乘客离境税 K;ry4/Vap  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $E4O^0%/p  
airport tax 机场税 psyH?&T  
alcohol duty 酒精税 L!+[]tB  
alienation 让与；让渡；转让 Ow($\,  
alimony 生活费；赡养费 d9[6
kQ]  
All Ordinaries Index [AOI] 所有普通股指数 COkLn)+0  
all risks 全险；综合险 RqX4ep5j  
All Sales Record for Stock Market 《股票市场成交报告》 PTI'N%W  
Allied Capital Resources Limited 新联财务有限公司 *]>OCGsr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 F"@'(
b  
allocation letter 拨款信件 .2(@jx,[  
allocation of fund 分配款项；预留款项 *Y^Y  
allocation of profit 利润分配；溢利分配 !+
*?pq  
allocation warrant 拨款令 i/O,`2  
allotment 分配；配股 2fL88/'  
allotment notice 股份配售通知；配股通知 7zP  
allotment of shares 股份分配 {7pE9R5  
allowable 可获宽免；免税的 L/ICFa.G  
allowable business loss 可扣除的营业亏损 c;t(j'k`  
allowable expenses 可扣税的支出 \ \mO+N47i  
allowance 免税额；津贴；备抵；准备金 nE"b`  
allowance for debts 债项的免税额 cnUU1Uz>  
allowance for depreciation by wear and tear 耗损折旧免税额 k`4\.m"&  
allowance for funeral expenses 殡殓费的免税额 }Bod#|`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2G:{FY  
allowance for repairs and outgoings 修葺及支出方面的免税额 G/RheH G  
allowance to debtor 给债务人的津贴 O,xAu}6f+  
alteration of capital 资本更改 tgF(=a]o  
alternate trustee 候补受托人 hk$nlc|$  
amalgamation 合并 ~NW5+M(u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nu<!2xs,  
ambit of charges 征税范围；收费范围 9:Z~}yX  
amended valuation 经修订的估值 szsZFyW)+  
American Commodities Exchange 美国商品交易所 d[Fr  
American Express Bank Limited 美国运通银行 ^%OH}Z`ly  
American Stock Exchange 美国证券交易所 JpHsQ8<  
amortization 摊销 PS<t
S_.  
amount due from banks 存放银行同业的款项 [\M?8R$)  
amount due from banks abroad 存放海外银行同业的款项 xY}j8~k  
amount due from holding companies 控股公司欠款 VflPNzixb!  
amount due from local banks 存放本港银行同业的款项 K'rs9v"K|  
amount due to banks 银行同业的存款 U+A(.+d.  
amount due to banks abroad 海外银行同业的存款 hG3$ ]i9  
amount due to holding companies 控股公司存款 ib=^tK  
amount due to local banks 本港银行同业的存款 FCB/FtI0  
amount due to outport banks 外埠银行同业的存款 vFvu8*0  
amount for note issue 发行纸币的款额 e=Tc(Mwn  
amount of bond 担保契据的款额 -8kW!F  
amount of consideration 代价款额 mE@o
27  
amount of contribution 供款数额 K[;,/:Y  
amount of indebtedness 负债款额 2F@<{
v4  
amount of principal of the loan 贷款本金额
{kO:HhUg  
amount of rates chargeable 应征差饷数额 3)MM5 bb$  
amount of share capital 股本额
Jz8#88cY  
amount of sums assured 承保款额 !<^j!'2  
amount of variation 变动幅度 l#f]KLv4N_  
amount of vote 拨款数额 <^
c0bY1  
amount payable 应付款额 @:&dOqQ  
amount receivable 应收款额 UlZ)|Ya<M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ytnr$*5.  
analysis 分析 ,^[37
/S  
ancillary risk 附属风险 {[y"]_B4  
annual account 周年帐目；周年帐目报表；年度决算；年结 lfhKZX
  
annual accounting date 年结日期 3A/MFQ#2  
annual allowance 每年免税额；年积金；年度津贴；年津 @y2Bq['  
annual balance 年度余额 <;Z~ vZ]  
annual disposable income 每年可动用收入 \J g#X:d  
annual estimates 周年预算 :H:}t>X6Vo  
annual fee 年费 |N.q[>^R  
annual general meeting 周年大会 w}<I\*\`!  
annual growth rate 年增率；每年增长率 SL5DWZ  
annual long-term supplement 长期个案每年补助金 f5XcBW9E  
annual pensionable emolument 可供计算退休金的年薪 j|8{Vyqd  
annual report 年报 R,Uy3N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ebwoMG,B-  
annual return 周年报表；周年申报表；每年报税表格 'QS~<^-j"  
Annual Return Rules 《周年报表规则》 znpZ0O\!  
annual review of consumer prices 每年消费物价回顾 >(J!8*7  
annual roll-forward basis 逐年延展方式 j-\u_#kx%  
annual salary 年薪 I9&<:`  
annual statement 年度报表；年度决算表 Lh$ac-Ct  
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 +/8?+1E ^  
annuitant 年金受益人 dL"i\5#%A  
annuity 年金 ,fLe%RP  
annuity contract 年金合约 \K=PIcH  
annuity on human life 人寿年金 01w/,r  
antecedent debt 先前的债项 ~u1JR`y  
ante-dated cheque 倒填日期支票 Y0'^S<ox  
anticipated expenditure 预期开支 LM`#S/h  
anticipated net profit 预期纯利 #>NZN1  
anticipated revenue 预期收入 (G'ddZAJV  
anti-inflation measure 反通货膨胀措施 9peB+URV  
anti-inflationary stance 反通货膨胀立场 N/.9Aj/h~&  
apparent deficit 表面赤字 j* ja)  
apparent financial solvency 表面偿债能力 5< nK.i,  
apparent partner 表面合伙人 ZS;kCdL  
application for personal assessment 个人入息课税申请书 |,f6c Omf  
application of fund 资金应用 CtxK{:  
application to release as liquidator and to destruct the books of accounts and documents y[eNM6p  
申请免除清盘人职务及毁灭帐簿与文件 `/iN%ZKum  
appointed actuary 委任精算师 w-/Tb~#E  
appointed auditor 委任核数师；委任审计师 [a6lE"yr  
appointed trustee 委任的受托人 N|d@B{a(  
appointer 委任人 `;hBO#(H0}  
apportioned pro rata 按比例分摊 $nN$"  
apportionment 分配；分摊 Dne&YVF9V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =]Bm>67"  
apportionment formula 分摊方程式 r73Xh"SL  
apportionment of estate duty 遗产税的分摊 c" HCc]  
appraisal 估价；评估 4 .qjTR  
appreciable growth 可观增长 _en8hi@Z  
appreciable impact 显着影响 .!! yj,bQz  
appreciable increase 可观增长 G_RK3E[FK  
appreciation 增值；升值 ]e9kf$'  
appreciation against other currencies 相对其他货币升值 **[p{R]8o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jws(`mIf\  
appreciation tax 增值税 y3GIR f
;>  
appropriation 拨款；拨用；拨付 "b;?2_w:E  
appropriation account 拨款帐目 \:S8mDI^s  
Appropriation Bill 拨款法案 a WC sLH  
appropriation-in-aid system 补助拨款办法 &kt#p;/p?  
approved assets 核准资产 re2%e-F"  
approved basket stock 认可一篮子证券 Pd?YS!+S  
approved budget 核准预算
Q=E6ZxH5;  
approved charitable donation 认可慈善捐款 ~Fh(4'  
approved charitable institution 认可慈善机构 LgYzGlJp  
approved currency 核准货币；认可货币 zjS<e XLs[  
approved estimates 核准预算 |ipppE=  
approved estimates of expenditure 核准开支预算 WJWrLu92\U  
approved overseas insurer 核准海外保险人 r}w 9?s^rB  
approved overseas trust company 核准海外信托公司 j--#vEW  
approved pooled investment fund 核准汇集投资基金 yO)Qg*r  
approved provident fund scheme 认可公积金计划 :A[/;|&  
approved provision 核准拨款 VrG|/2  
approved redeemable share 核准可赎回股份 '_%Jw:4k  
approved regional stock 认可地区性证券 fr7/%{s  
approved retirement scheme 认可退休金计划 e:]$UAzp  
approved subordinated loan 核准附属贷款 iT5%X  
arbitrage 套戥；套汇；套利 bP[/  
arbitrageur 套戥者；套汇者 5y)kQ
<x"  
arbitrary amount 临时款项 *w;f\zW  
arrangement 措施；安排；协定 `@90b4u  
arrears 欠款 q&.!*rPD  
arrears of pay 欠付薪酬 We`axkC  
arrears of revenue 逾期未收税款；逾期未收的帐项 lZ|
Ao0(  
articles of association 组织章程；组织细则；组织章程细则 9D@Ez
"xv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w?[)nlNW  
ascertainment of profit 确定利润 ]PFc8qv{  
"Asia Clear" “亚洲结算系统” AxeWj%w@  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]3v  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _MR2,mC  
Asian Development Fund [ADF] 亚洲发展基金 ]Vubz54  
Asian dollar bond 亚洲美元债券 1_'ZbZv4h  
Asian dollar market 亚洲美元市场 Gp14;  
Asian dollar rate 亚洲美元利率 6*e:ey U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 E,;nx^`!l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1+^c
3Dd`  
asked price 沽盘；喊价；索价；卖方报价 o)$sZ{` ="  
assessable income 应评税入息  iJ\#su  
assessable loss 应评税亏损 ,Ya&M@^Z  
assessable profit 应评税利润
b`2~  
assessable value 应评税值 -{O2Nv-]]  
assessed profit 估定利润 {kC]x2 U  
assessed value 经评估价值 6@d( <Z  
assessment 评税；评定；估价；评税单
\3KCZ  
assessment number 评税编号；估价编号 Bg3^BOT  
assessment of additional tax 补加税评税 UkdQ#b1  
assessment of performance 业绩评估；实绩评价 WN0^hDc-  
Assessor 评税主任 j8PK\j[  
asset price bubbles 资产价格泡沫 Z/0M9 Q%  
asset-backed securities 具资产保证的证券 8z+ CYeV  
assets accretion 资产增值 m\t %wr  
assets and liabilities 资产与负债 jQc0_F\  
assets betterment statement 资产递增表；资产改进表 N=wB1gJ  
assets lending 实物放款；有抵押贷款 <"t >!I  
assets of the company passing on the death 死者去世时转移的公司资产 {U4%aoBd8  
assets pledged as security for liabilities 用作负债抵押的资产 "e(Nh%t  
assets portfolio 资产投资组合 cgU7)`0j  
assets price 资产价格 al5?w{us  
assets quality 资产质素 9;@6iv  
assets realization 资产变现 ICGBU>Db  
assets refinancing arrangement 资产再集资安排 !6kLg1  
assets securitization 资产证券化 EZ$m4:{e  
assets situated outside Hong Kong 在香港以外地方的资产 Tx!mW-Lt  
assets stripping 削减资产；拆卖资产 rod{77  
assets value 资产值 K(_n
fE{  
assignee 承让人 <5nz:B
/  
assignment 转让；转让书；转让契 O|8p #  
assignment of interest 权益转让 * @oAM,@  
assignment of letters patent and trade mark 专利证书及商标转让 1(m89C[  
assignment of property 物业转让；物业转让书 E*CY/F I_  
assignment right 转让权 KF-n_:Bd+  
assignor 转让人 P[D^*}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -{ZRk[>Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :sJVklK  
associate member 附属会员  snX5mD  
associated body corporate 相联法人团体 Iz V
tiX  
associated company 相联公司；联属公司 +}%4]O;  
associated corporation 相联法团 BaqRAO7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wVp  
公认会计师公会〔英国〕 2jA-y!(e  
Association of Futures Exchange Brokers 香港期货经纪协会 p*vEVo  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y_QK _R<f  
association of underwriters 承保人组织 ?&"-y)FG  
assumption of control 接管 - wCfw
C  
assurance 担保；保险；转易；转易书 g&&5F>mF  
assurance of interest 权益的转易 %g
mf  
at 19XX price 按一九ＸＸ年价格计算 D/{hLp{  
at a discount 按赔价计算；按贴水价格计算；打折扣 >=$( ,8"  
at a premium 按溢价计算；按升水价格计算 HPT$)NeNc  
at call 通知付款；按通知 '`^`NI`  
at constant market price 按固定市价计算 Bh<)e5lP:  
at constant price 按固定价格计算 }fdo Aid~  
at cost 按成本计算 'f]\@&Np  
at current market price 按当时市价计算；按现时市价计算 # sm>;+J  
at current price 按当时价格计算；按现时价格计算 {e,S}:$g4  
at factor cost 按要素成本计算；按生产要素成本计算 .r$d 8J  
at money-of-the-day price 按付款当日价格计算 |cUTP!iy  
at or better 按指定或较佳价位〔买卖指令〕 !3E33
 
at par 按面值计算；平价 \= =rdW-  
at sight 见票即付 >Ta|#]{  
at the close 按收市盘 1ti+ Q0~  
at the opening 按开市盘 { LZ` _1D  
attestation 见证；见证条款 cba~  
at-the-money option 平价期权 5Ay\s:hb[u  
attorney 受权人；受托代表人 :>+}|
(v  
attornment 新拥有人承认书 j&(aoGl@  
attributable profit 可归属利润 cA m>f[  
attributable share value 可归属股份价值 /p}^Tpu  
Auckland Stock Exchange 奥克兰证券交易所 ;%{REa  
auction 拍卖 W!MO}0s  
auctioneer 拍卖商 <xv@us7  
audit 审计；核数 BUvE~l.,|  
Audit Commission 审计署 kLtm_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6
8 vu  
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〕 sT ]JDC6  
audit review 帐目审查 INt]OPD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1CX
O=Q  
audited account 审计帐目；经审计的帐目 .EpcMXT%  
audited annual account 经审计的周年帐目 VB=$D|Ll  
audited balance sheet 经审计的资产负债表 ^--kcTiR%  
auditor 核数师；核数主任；审计师 RE6d&#N  
auditor's certificate 核数师证明书；审计师证明书 2<q.LQ}<  
auditor's report 核数师报告；审计师报告 }04EM  
Aussie bond 澳元债券 -q'G]}  
austerity budget 紧缩预算 aGSix}b1P  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0&wbGbg(W  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~?E.U,R  
Australian Dollar [AUD] 澳元 +J[<zxh\  
Australian Options Market 澳大利亚期权市场 =cz^g^
7  
Australian Securities Commission 澳洲证券事务监察委员会 Ww\M3Q`h  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 fXD9w1  
Australian Stock Exchange 澳大利亚证券交易所 IqD;
*  
Austrian Schilling [ATS] 奥地利先令 GP<PU  
authentication 认证；鉴证 [C@|qAh  
authority to purchase 委托购买证；委购书 cCa+UTxaJ  
authorization 认可；核准；授权；授权书 lFJDdf2:$C  
authorization by direction 指示授权 .!
'SG6 q  
authorization by instruction 指令授权 3&`LVhx  
authorization by warrant 令状授权 VCf/EkC  
authorization of unit trust 单位信托的认可 L/*D5k%J  
authorized agent 指定代理人 eICav
p  
authorized capital 法定资本 9:
9gam  
authorized clerk 出市员 h[*:\P`  
authorized dealer 认可交易商 {wJ8% ;Z7  
authorized financial institution 认可财务机构 a)lS)*Y  
authorized fund 认可基金 kD*r@s]=  
authorized fund house 获授权的基金公司；认可基金公司 1buVV]*~  
authorized institution 认可机构  2-$O$&s.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2pQ29  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IEmjWw4  
authorized insurer 获授权保险人；获认可承保人 omu)s '8  
authorized investment 特准投资项目 ,::f? Gc7j  
authorized person 获授权人 W#Eg\nT  
authorized representative 获授权代表 "rVf{
  
authorized share capital 法定股本 Gov]^?^D-  
automated quotation system 自动报价系统 3q-Xj:FP  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZVIlVuZ}  
自动交易系统〔香港期货交易所有限公司〕 >S}^0vNZX  
automatic adjustment mechanism 自动调整机制 rK~Obv  
automatic adjustment system 自动调整系统 ,hSTR)  
Automatic Clearing House 自动票据交换所 \p.eY)>  
automatic exchange rates accumulation system 自动化汇率累集系统 ^!A@:}t>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Wj INY  
automatic teller machine [ATM] 自动柜员机 XlJA}^e  
autopay 自动转帐 [cso$Tv  
available assets 可用资产 sI<PYi={-6  
available fiscal reserve 现存财政储备 b}HwvS:  
available profit 可用利润 p N+1/m,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 S;tv4JY  
average 平均；平均数；海损 hMnJH_siY  
average basic salary 平均基本薪金 fx=HKt  
average consumer expenditure 平均消费开支；一般消费开支 O>,Rsj!e  
average cost 平均成本 ;d<RPVE:  
average cost of land production 增辟土地平均成本 ]k)h<)nY  
average daily turnover 平均每日成交额 L %20tm  
average daily wage rate 平均每日工资率 HDQH7Bs  
average expenditure pattern 平均开支模式 `xsU'Wd^<  
average growth rate 平均增长率 6~+/cY-V  
average net fixed assets 固定资产平均净值 M0K+Vz=  
average of relatives 相对价格平均数 D` abVf  
average price 平均价格 "w&G1
kw5I  
average propensity to consume 平均消费倾向；一般消费倾向 ? t_$C,A+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^kh@AgG^  
average rate 平均率 5pz(6gA  
average revenue 平均收入；平均收益 <G60R^o  
average stock 平均库存；平均存货
~8tb^  
average yearly rent 平均年租 f9a_:]F   
avoidance of double taxation 避免双重课税 3-4CGSX;X  
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}0xWPt9G  
VjGtEIew  
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