一些有用的会计术语(也不知道发的地方对不对)A

A: NJn&>/vM  
A share Ａ股；甲类股份 ./5jx2V  
abatement of tax 减税；减扣免税额 c5X`_  
ABN AMRO Bank N.V. 荷兰银行 mgy"|\]  
above-the-line expenditure 线上项目支出；经常预算支出 J&A;#<qY  
above-the-line receipt 线上项目收入；经常预算收入 X Y~;)<s_  
ABSA Asia Limited 南非联合亚洲有限公司 K1:a]aU?Iu  
absolute change 绝对数值变更 RS'} nY}  
absolute expenditure 实际开支 aGpCNc{+  
absolute guideline figure 绝对准则数字 ?Q@L-H`  
absolute interest 绝对权益 {I`B[,*  
absolute order of discharge 绝对破产解除令 #MUiL=  
absolute profit margin 绝对利润幅度 W@l+ciZ_  
absolute value 实值；绝对值 ;SfNKu  
absolutely vested interest 绝对既得权益 GP*
 +  
absorbed cost 已吸收成本；已分摊成本 $Z/klSEf  
absorption 吸收；分摊；合并 R4V \B  
absorption rate 吸收率；摊配率；分摊率 =K:(&6f<t  
ACB Finance Limited 亚洲商业财务有限公司 B]1HS`*7  
acceptable form of reciprocity 合理的互惠条件 
G-arnu)  
acceptable rate 适当利率；适当汇率 T'8RkDI}-  
acceptance agreement 承兑协议 R8tF/dx>7  
acceptance for honour 参加承兑 iSlFRv?a  
acceptor 承兑人；接受人；受票人 Yb}w;F8(  
acceptor for honour 参加承兑人 6
_*!|g  
accident insurance 意外保险 Y~az!8j;Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 qbXz7s*{  
accident insurance scheme 意外保险计划 6^sHgYR  
accident year basis 意外年度基准 +jtA&1cf  
accommodation 通融；贷款 rR]-
RX(  
accommodation bill 通融票据；空头票据 \OcMiuw  
accommodation party 汇票代发人 [h4o7  
account balance 帐户余额；帐户结余 }kE87x
'  
account book 帐簿 >!}`%pk(  
account collected in advance 预收款项 Tw//!rpG  
account current book 往来帐簿 @rO4y`  
account of after-acquired property 事后取得的财产报告 NhA#bn9y?  
account of defaulter 拖欠帐目 ^YKy9zkTl  
account payable 应付帐款 Jf)3< ~G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #.<V^  
account receivable 应收帐款 '"'Btxz  
account receivable report 应收帐款报表 yG&2UqX  
account statement 结单；帐单；会计财务报表 DZe}y^F  
account title 帐户名称；会计科目 }>&KUl  
accountant's report 会计师报告 `5'2Hg+  
Accountant's Report Rules 会计师报告规则 -#?<05/C>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =XT)J6z^"  
Accounting Arrangements 《会计安排》 `tE^jqrke5  
accounting basis 会计基础 t};~H\:  
accounting by Official Receiver 破产管理署署长呈交的帐目 z<p
JYpxH  
Accounting Circular 《会计通告》 NP/>H9Q2%  
accounting class 会计类别 -[R!O'N9  
accounting date 记帐日期；会计结算日期 Ftv8@l  
accounting for money 款项核算 8~ #M{}  
Accounting Officer 会计主任 g:<?  
accounting period 会计报告期；会计期 ~|lIC !q  
accounting policy 会计政策；会计方针 #SkX@sl@
 
accounting practice 会计惯例 f vLC_'M  
accounting principle 会计准则 Dag`>|my  
accounting record 会计记录 w#(RW7":F  
accounting report 会计报告 ;=jr0\|e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !e3YnlE  
Accounting Society of China 中国会计学会 b |7ja_  
accounting statement 会计报表 'r+PH*Mr  
accounting system 会计制度；会计系统 4h|dHXYZ  
accounting transaction 会计事项；帐务交易 pCU*@c!  
accounting treatment 会计处理 &ZJgQ-Pc(m  
accounting year 会计年度 (/h5zCc/v  
accretion 增值；添加 sR=/%pVN  
accrual 应计项目；应累算数目 K:5eek  
accrual basis 应计制；权责发生制 TJy4<rb  
accrual basis accounting 应计制会计；权责发生制会计 #cKqnk  
accrue 应累算；应计 bAF )Bli  
accrued benefit 应累算利益 'Qn~H[$/p  
accrued charges 应计费用 1u}nm;3  
accrued cumulative preference share dividend 应累算的累积优先股股息 ijUzC>O+q  
accrued expenses 应累算费用 oq;'eM1,.  
accrued interest payable 应付利息；应计未付利息 Bjj<\8^M  
accrued interest receivable 应收利息；应计未收利息 `/Y+1 aD  
accrued right 累算权益 X-JV'KE}^z  
accruing profit 应累算的利润
d^V$Z6* ]  
accumulated fiscal reserve 累积财政储备 3Wx,oq;4-  
accumulated profit 累积利润；滚存溢利 /8gL.i$  
accumulated reserve 累积储备 >n
nY:7m  
accumulation of surplus income 累积收益盈余 -50AX1h31:  
acquired assets 既得资产 p25Fn`
}H  
acquisition 收购；购置；取得 K5"sj|d&  
acquisition cost 购置成本 'BqZOZw  
acquisition expenses 购置费用 U/w.M_S  
acquisition of 100% interest 收购全部股权 \m/xV/  
acquisition of control 取得控制权 3$p#;a:=n  
acquisition of fixed assets 购置固定资产 Z(Q2Ue;}&  
acquisition of shell “买壳” >Da~Q WW|  
acquisition price 收购价 ZX.TqvK/r  
act of God 天灾 U;^[$Aq  
acting partner 执事合伙人 FGanxv@15  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BBL485`  
active partner 积极参与的合伙人 sQ1jrkm  
active trading 交投活跃 _sMs}?^  
actual circulation 实际流通 sic$uT  
actual cost 实际成本 ,=%nw]:  
actual expenditure 实际开支；实际支出 >bm|%Ou"  
actual income 实际入息；实际收入；实际收益 <,8l *1C  
actual market 现货市场 |X(2Zv^O  
actual price 现货价；实际价格 &a)vdlZSE=  
actual profit 实际利润 Ex(3D[WmMW  
actual quotation 实盘；实际价位；实际报价 B5=($?5^6%  
actual year basis 按实际年度计算 /g.]RY+u|x  
actuals 实货 zQ8!rCkg4  
actuarial investigation 精算调查 bI ITPxz  
actuarial principle 精算原则 Dgi~rr1`'s  
actuarial report 精算师报告 H7&xLYQ2  
Actuarial Society of Hong Kong 香港精算学会 d>i13dAI  
actuarial valuation 精算师估值 IB$7`7  
actuary 精算师 6Z! y  
ad referendum agreement 暂定协议；有待覆核的协定 jPJAWXB4a  
ad valorem duty 从价税；按值征税 X"*^l_9-v  
ad valorem duty system 从价税制 2C "=!'  
ad valorem fee 从价费 isK;mU?<  
ad valorem tariff 从价关税 "QY1.:o<(  
additional allowance 额外免税额 >S#ul?  
additional amount for unexpired risk 未过期风险的额外款额 tk?UX7F  
additional assessable profit 补加应评税利润 8tc*.H{^+  
additional assessment 补加评税 Y 62r  
additional commitment 额外承担 Q:o7G|C  
additional commitment vote 额外承担拨款 2@i;_
3sv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _<Dt z  
additional dependent parent allowance 供养父母额外免税额 GjQfi'vCk  
additional provision 额外拨款 0i@:KYP  
additional stamp duty 附加印花税 %xlpB75N4N  
additional tax 补加税罚款；补加税款 ^ddO&!U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 K0fv( !r{  
adjudged bankrupt 被裁定破产 +Ui_ O  
adjudicated bankrupt 裁定破产人 ]0~qi@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y1\K;;X  
adjudication of bankruptcy 裁定破产；宣告破产 Ap<J'?~y  
adjudication of insolvency 裁定无力偿还债务 XAD3Z?  
adjusted actual 经调整的实数；调整后的实数 7 .+al)hl  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ps>&"k$T  
adjusted figure 经调整的数字；调整后的数额 O|z%DkH[  
adjusted liabilities 经调整的负债；调整后的负债 d-$_|G+  
adjusted loss 经调整的亏损；调整后的亏损 77aX-e*=E  
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 F)ci9-b@  
adjusted profit 经调整的利润；调整后的利润 MOH
HZApt  
adjusted surplus 经调整的盈余额；调整后的盈余额 v\0^mp  
adjusted value 经调整的价值；调整后的价值 =/Juh7[C  
adjustment 调整；修订；理算〔保险〕 nQLs<]h1  
adjustment centre 调剂中心 o)I/P<  
adjustment lag 调整过程的时间差距；调整时差 3M N  
adjustment mechanism 调整机制 u,9q<&,  
adjustment of loss 亏损调整 zSgjp\  
adjustment process 调整过程；调整程序 *cNk>y  
adjustment range 调整幅度 GX38~pq  
administered exchange rate 受管制汇率 O@,i1ha%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4iBxPo(0  
administration expenses 行政费用 0k1MKzi Q  
administration fee 手续费；行政费 >\bPZf)tJ)  
administration in bankruptcy 破产管理 4#2 ,Y!  
administration order 遗产管理令 C*pLq5s  
administrator 管理人；遗产管理人 ^ f{qJ[,  
administrator of the estate 遗产管理人 >hb-5xC  
admission of debt 债项承认书 yJJ8"s~i  
admission of proof 接纳债权证明 [V5-%w^  
advance 放贷款项；垫付款项；预支款项；预付款项 ~@fanR =  
advance account 暂支帐目；预付款帐户 RKk"  
advance compensation 预付补偿金 J/7u7_  
advance from shareholder 股东垫款 <2)v9c  
advance pending reimbursement 预支以待日后付还 5KaSWw/  
advanced economy 先进经济体系 %:tr  
advancement 预付；预付财产 M6x;BjrV  
advances warrant 垫款令  >fwlg-  
advancing 贷出 {~1M  
adverse balance 逆差 k>-'AWH^v  
adverse exchange 逆汇 $68 XZCx  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~ i'C/[P  
advice for collection 托收通知书 4ioNA/E  
advice of drawing 提款通知书；汇票通知书 f>4+,@G  
advice of payment 付款通知
3H <`Z4;  
Advisory Committee [Securities and Futures Commission] C=EhY+5  
谘询委员会〔证券及期货事务监察委员会〕 jL2MW(d^Q  
Advisory Committee on Diversification 经济多元化谘询委员会 '%$-]~  
affidavit 誓章；遗产申报誓章 h%|9]5(=  
affidavit of no receipt 述明无收款的誓章  l58l  
affiliate 联号；联营公司；附属公司 `|Ne
vpXY1  
affiliated company 附属公司；联号；联营公司 a6 *Y%?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 B8>FCF&}E  
affordability 负担能力 roL]v\tr  
African Development Bank [AfDB] 非洲开发银行 &U854  
after-acquired property 事后取得的财产 "SDsISWd  
after-hours dealing 市后交易 Q!Msy<v  
after-tax profit 税后盈利；税后利润；税后溢利 '>4+WZ1w5  
agency agreement 代理协议  bsD'\  
agency expenses 代理机构的开支 F^[M  
agency fee 代理费 YU*46 hA1B  
Agency Law 《代理法》 64;oB_  
agent 代理人；承销人 bmSpbX\  
agent of company 公司代理人 R|6RI}  
agent's fee 代理人费；经纪费 WJBW:2=;  
aggregate 总计；总数；总体数字 Zu)i+GeG  
aggregate amount 总款额；总额 B44]NsYks~  
aggregate assets and liabilities 总体资产与负债 ~4}*D
hsh  
aggregate at constant price 按固定价格计算的总体数字 d#RF0,Y9  
aggregate demand 总需求 `*|LI  
aggregate gross position 总持仓量 zvWO4\  
aggregate limit 总限额 Y!Usce  
aggregate of salaries tax 合计薪俸税 R4[. n@  
aggregate performance 总体表现；总体业绩 q\-xg*'  
aggregate supply 总体供应 b0rt.XB  
aggregate surplus 总盈余 l;.[W|  
aggregate total 整体总额 N}eU.#L  
aggregate value 总值；合计价值 *S,v$ VX  
aggregated basis 合计基准 7r:nMPX  
aggregated net chargeable income 合计应课税入息实额 +5N^TnBtBL  
aggregation 合并计算；合计；总和 4Ub?
*  
aggregation of incomes of husband and wife 夫妇入息合并计算 e2,<,~_K6  
aggregation of property 财产的总和 ^F;
Z%5P=  
agio 差价；贴水 Oi+Qy[y2  
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》 6i*p +S?U"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  3D[:Rf[  
《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》 4n`[SN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment od|N-
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》 }bj,&c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vQ9xG))  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 a78;\{&L'  
agreement for a settlement 授产协议 3P=Eb!qtdD  
agreement for assignment 转让协议 Yg]FF`{p=  
agreement for sale 售卖协议；买卖协议 7.F& {:@_  
agreement for sale and purchase 买卖协议 p~k`Z^xY$  
agreement for the payment of interest 支付利息协议 Wr}a\}R  
agreement for the repayment of money 还款协议 3XYIbXnk  
agreement of reinsurance 再保险协议 10QNV=yK7s  
Agricultural Bank of China 中国农业银行 v/4X[6(  
air passenger departure tax 飞机乘客离境税 ijR*5#5h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Bm2}\KOI  
airport tax 机场税 Kuzy&NI^w  
alcohol duty 酒精税 4
I]/  
alienation 让与；让渡；转让 !W6    
alimony 生活费；赡养费 7lBQd(  
All Ordinaries Index [AOI] 所有普通股指数 S^sW.(I  
all risks 全险；综合险 Td=]tVM  
All Sales Record for Stock Market 《股票市场成交报告》 B'[3kJ'  
Allied Capital Resources Limited 新联财务有限公司 A16-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wft:eQ  
allocation letter 拨款信件 } cH"lppX  
allocation of fund 分配款项；预留款项 t]YLt ,  
allocation of profit 利润分配；溢利分配 |Jx2"0:M  
allocation warrant 拨款令 /:c,v-  
allotment 分配；配股 @,f,tk=\S  
allotment notice 股份配售通知；配股通知 D9pxe qf+=  
allotment of shares 股份分配 u/c~PxC  
allowable 可获宽免；免税的 c)P%O  
allowable business loss 可扣除的营业亏损 ]|\>O5eeu  
allowable expenses 可扣税的支出 5eZg+ O  
allowance 免税额；津贴；备抵；准备金 dA!fv`,6-  
allowance for debts 债项的免税额 -u
Y:2  
allowance for depreciation by wear and tear 耗损折旧免税额 cDh4@V  
allowance for funeral expenses 殡殓费的免税额 oqU#I~ -  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '\vmfp=  
allowance for repairs and outgoings 修葺及支出方面的免税额 9p0HFri[  
allowance to debtor 给债务人的津贴 e+=G-u5}-  
alteration of capital 资本更改 -<HvhW  
alternate trustee 候补受托人 H_nOE(i<z  
amalgamation 合并 J$=b&$I(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d=u%"36y  
ambit of charges 征税范围；收费范围 !gH.st  
amended valuation 经修订的估值 /)OO)B-r  
American Commodities Exchange 美国商品交易所 4!b'%)  
American Express Bank Limited 美国运通银行 @42lpreT  
American Stock Exchange 美国证券交易所 -,CndRKx  
amortization 摊销 sT T455h)  
amount due from banks 存放银行同业的款项 VDI S`E  
amount due from banks abroad 存放海外银行同业的款项 Spw=+z<<Ub  
amount due from holding companies 控股公司欠款 Q~8&pP8I!  
amount due from local banks 存放本港银行同业的款项 a9q?9
X  
amount due to banks 银行同业的存款 FXwK9 %  
amount due to banks abroad 海外银行同业的存款 {*P7)  
amount due to holding companies 控股公司存款 |^9ig_k`  
amount due to local banks 本港银行同业的存款 [tw<TV"\  
amount due to outport banks 外埠银行同业的存款 9'L0Al~L  
amount for note issue 发行纸币的款额 uN^qfJ'@ >  
amount of bond 担保契据的款额 ?ut juMdl  
amount of consideration 代价款额 +o70:UF%  
amount of contribution 供款数额 -2u+m  
amount of indebtedness 负债款额 OL+40J  
amount of principal of the loan 贷款本金额 @z?.P;f9#  
amount of rates chargeable 应征差饷数额 c15^<6]g  
amount of share capital 股本额 Z8_gI[
Zn  
amount of sums assured 承保款额 rnr8t]  
amount of variation 变动幅度 >$9yQ9&|  
amount of vote 拨款数额 @Sd:]h:f-  
amount payable 应付款额 u:kY4T+Z  
amount receivable 应收款额 L|'ME| '  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,TA[el%#  
analysis 分析 i*E`<9  
ancillary risk 附属风险 ~ab_+%  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]xeyXw84k  
annual accounting date 年结日期 bo/!u s#  
annual allowance 每年免税额；年积金；年度津贴；年津 [gY__  
annual balance 年度余额 8-lY6M\R\  
annual disposable income 每年可动用收入 !`U<RlK7  
annual estimates 周年预算 W,J,h6{F  
annual fee 年费 &;3z 1s/  
annual general meeting 周年大会 #al^Uqd  
annual growth rate 年增率；每年增长率 zQ_[wM-  
annual long-term supplement 长期个案每年补助金 a[rUU'8  
annual pensionable emolument 可供计算退休金的年薪 / kGX 6hh  
annual report 年报 G* 6<pp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [63;8l
}  
annual return 周年报表；周年申报表；每年报税表格 0)44*T  
Annual Return Rules 《周年报表规则》 Br!&Y9  
annual review of consumer prices 每年消费物价回顾 ]YzAcB.R  
annual roll-forward basis 逐年延展方式 ?{IvA:   
annual salary 年薪 6p{x2>2y[  
annual statement 年度报表；年度决算表 nd1*e  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0G 1o3[F  
annuitant 年金受益人 JwczE9~o  
annuity 年金 'E,Yht=/}  
annuity contract 年金合约 #4u; `j"4=  
annuity on human life 人寿年金 qm8
RRDG  
antecedent debt 先前的债项 A6L}5#7-  
ante-dated cheque 倒填日期支票 uHCgIR l>  
anticipated expenditure 预期开支 R<Tzt'z  
anticipated net profit 预期纯利 k 'b|#c9c  
anticipated revenue 预期收入 Fgk/Ph3r  
anti-inflation measure 反通货膨胀措施 [9^e u>)A  
anti-inflationary stance 反通货膨胀立场 BI]t}7  
apparent deficit 表面赤字 6f>HE'N  
apparent financial solvency 表面偿债能力 A-$BB=Ot  
apparent partner 表面合伙人 I:"`|eHxv  
application for personal assessment 个人入息课税申请书 kv b-=  
application of fund 资金应用 $z]l4Hj  
application to release as liquidator and to destruct the books of accounts and documents Nj\WvKG  
申请免除清盘人职务及毁灭帐簿与文件 ZP<X#]$qb  
appointed actuary 委任精算师 '*;rm*n  
appointed auditor 委任核数师；委任审计师 )^+$5OR\c  
appointed trustee 委任的受托人 TW0^wSm  
appointer 委任人 9Ba<'wk/>"  
apportioned pro rata 按比例分摊 ;4IP7$3G  
apportionment 分配；分摊 L)5nb-qp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HvTQycG  
apportionment formula 分摊方程式 V'$ eun  
apportionment of estate duty 遗产税的分摊 O.dNhd$  
appraisal 估价；评估 M{QNpoM  
appreciable growth 可观增长 10&A3C(E  
appreciable impact 显着影响 M~IiJ9{  
appreciable increase 可观增长 3a0C<hW
 
appreciation 增值；升值 6eD[)_?]y  
appreciation against other currencies 相对其他货币升值 .8m)^ET  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "e"`Or  
appreciation tax 增值税 k*Kq:$9"  
appropriation 拨款；拨用；拨付 N\?iU8w=  
appropriation account 拨款帐目 r%m2$vx#  
Appropriation Bill 拨款法案 1"k@O)?JP  
appropriation-in-aid system 补助拨款办法 rSk $]E]Z  
approved assets 核准资产 (ni$wjq=z^  
approved basket stock 认可一篮子证券 u=[oo@Rk`  
approved budget 核准预算 AN;?`AM;  
approved charitable donation 认可慈善捐款 LtQy(F%8/  
approved charitable institution 认可慈善机构 |]Xw1.S.L  
approved currency 核准货币；认可货币 i@RjG
 
approved estimates 核准预算 \WT
g0b[  
approved estimates of expenditure 核准开支预算 R&QT  'i  
approved overseas insurer 核准海外保险人 9(_/jU4mc  
approved overseas trust company 核准海外信托公司 5c#L6 dA)  
approved pooled investment fund 核准汇集投资基金 +CkK4<dF  
approved provident fund scheme 认可公积金计划 R Mm`<:H_  
approved provision 核准拨款 ziOmmL(r  
approved redeemable share 核准可赎回股份 &}FYz8w 2/  
approved regional stock 认可地区性证券 vcmS]$}  
approved retirement scheme 认可退休金计划 sDiYm}W  
approved subordinated loan 核准附属贷款 ZUh<2F  
arbitrage 套戥；套汇；套利 `uU@(  
arbitrageur 套戥者；套汇者 1pK7EK3R  
arbitrary amount 临时款项 +G~b-}  
arrangement 措施；安排；协定 4c% :?H@2  
arrears 欠款 iY2bRXA  
arrears of pay 欠付薪酬 b?$3jOtW  
arrears of revenue 逾期未收税款；逾期未收的帐项 Hq9(6w9w  
articles of association 组织章程；组织细则；组织章程细则 j\a?n4g -  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S("bN{7nE  
ascertainment of profit 确定利润 ^2=zp.)  
"Asia Clear" “亚洲结算系统” NF.SGga  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ZG>OT@ GA
 
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~EN@$N^h  
Asian Development Fund [ADF] 亚洲发展基金 k@2gw]y"  
Asian dollar bond 亚洲美元债券 ofSOy1  
Asian dollar market 亚洲美元市场 ?`vb\K<5H;  
Asian dollar rate 亚洲美元利率 SXT/9FteZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y/+ D4^L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~ce.&C7cR  
asked price 沽盘；喊价；索价；卖方报价 Ymw
Va s  
assessable income 应评税入息 }PXWRv.gW  
assessable loss 应评税亏损 MMf6QxYf  
assessable profit 应评税利润 f 6q@  
assessable value 应评税值 lG{J  
assessed profit 估定利润 Rpr# ,|  
assessed value 经评估价值 O<Kr6+ -  
assessment 评税；评定；估价；评税单 Frml'Vfq7  
assessment number 评税编号；估价编号 }YjSv^  
assessment of additional tax 补加税评税 QIw.`$H+  
assessment of performance 业绩评估；实绩评价 B|Omz:c  
Assessor 评税主任 sJD"u4#y  
asset price bubbles 资产价格泡沫 ABSeX  
asset-backed securities 具资产保证的证券 &a0%7ea`.S  
assets accretion 资产增值 Re2kD/S3  
assets and liabilities 资产与负债 ;?cUF78#  
assets betterment statement 资产递增表；资产改进表 MT*b+&1e  
assets lending 实物放款；有抵押贷款 N@VD-}
E  
assets of the company passing on the death 死者去世时转移的公司资产 -L
Y_7Kg  
assets pledged as security for liabilities 用作负债抵押的资产 Vs"Z9p$U  
assets portfolio 资产投资组合 Vlf@T  
assets price 资产价格 :Cuae?O,  
assets quality 资产质素 XyIw5 9  
assets realization 资产变现 Ia\Nj _-%L  
assets refinancing arrangement 资产再集资安排 MqpoS  
assets securitization 资产证券化 x4. #_o&  
assets situated outside Hong Kong 在香港以外地方的资产 4e(@b3y  
assets stripping 削减资产；拆卖资产 0uvL,hF  
assets value 资产值 jlB3BwG{w  
assignee 承让人 UOY1^wY  
assignment 转让；转让书；转让契 ?-VN+ d7  
assignment of interest 权益转让 3ZVfZf  
assignment of letters patent and trade mark 专利证书及商标转让 {L0w&~$Fy  
assignment of property 物业转让；物业转让书 EAI[J&c  
assignment right 转让权 i6-K!  
assignor 转让人 ^T[#rNkeL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 %Xi%LUk{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7-LeJRB
 
associate member 附属会员 l
ghzd6  
associated body corporate 相联法人团体 |WX4L7yrhK  
associated company 相联公司；联属公司 Ob+&!XTp?0  
associated corporation 相联法团 0(kp>%mbB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HfF$>Z'kM  
公认会计师公会〔英国〕 $_VD@YlAp  
Association of Futures Exchange Brokers 香港期货经纪协会 XVfQscZe  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ..t=
Y#  
association of underwriters 承保人组织 Gl:ASPZ6  
assumption of control 接管 3LmHH =  
assurance 担保；保险；转易；转易书 Px8E~X<@  
assurance of interest 权益的转易 *" )[Srbg  
at 19XX price 按一九ＸＸ年价格计算 d !H)voX  
at a discount 按赔价计算；按贴水价格计算；打折扣 _e'mG'P(  
at a premium 按溢价计算；按升水价格计算 L:<'TXsRA  
at call 通知付款；按通知 B]vj1m`9  
at constant market price 按固定市价计算 8M|Q^VeT,1  
at constant price 按固定价格计算 uv5@Alm  
at cost 按成本计算 erqB/C  
at current market price 按当时市价计算；按现时市价计算 |
`nVr>QF&  
at current price 按当时价格计算；按现时价格计算 ]Oy<zU  
at factor cost 按要素成本计算；按生产要素成本计算 }dz(DPd  
at money-of-the-day price 按付款当日价格计算 z-DpLV  
at or better 按指定或较佳价位〔买卖指令〕 3Z0\I\E  
at par 按面值计算；平价 {>Px.%[<  
at sight 见票即付 )B_h"5X4\y  
at the close 按收市盘 *C BCQp[$  
at the opening 按开市盘 .kIf1-(<U  
attestation 见证；见证条款 hd~rC*I  
at-the-money option 平价期权 5 %Gf?LyO  
attorney 受权人；受托代表人 MF`'r#@:wa  
attornment 新拥有人承认书 E`|qFG<  
attributable profit 可归属利润 ${wE5^ky  
attributable share value 可归属股份价值 WQx;tX  
Auckland Stock Exchange 奥克兰证券交易所
_SqrQ  
auction 拍卖 [78 .%b'  
auctioneer 拍卖商 V*}zwms6  
audit 审计；核数 .Q@"];wH  
Audit Commission 审计署 gwJu&HA/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rRYf.~UH@P  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 S<~nk-xr*h  
audit review 帐目审查 R`q!~8u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^%pwyY\t  
audited account 审计帐目；经审计的帐目 U5"OhI  
audited annual account 经审计的周年帐目 Hea<!zPH  
audited balance sheet 经审计的资产负债表 Ziimz}WHF  
auditor 核数师；核数主任；审计师 #cS,5(BM  
auditor's certificate 核数师证明书；审计师证明书 EB<q.  
auditor's report 核数师报告；审计师报告 _+iz?|U  
Aussie bond 澳元债券 %SCu29km  
austerity budget 紧缩预算 Ck?:8YlF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,~(}lvqVH  
Australia All Ordinaries Index 澳洲所有普通股票指数 <>_WdAOuD  
Australian Dollar [AUD] 澳元 L0tK
Ipk  
Australian Options Market 澳大利亚期权市场 oE1]vX  
Australian Securities Commission 澳洲证券事务监察委员会 rrYp^xLa`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B}+9U  
Australian Stock Exchange 澳大利亚证券交易所 x35s6  
Austrian Schilling [ATS] 奥地利先令 lVtn$frp  
authentication 认证；鉴证 bK9~C" k  
authority to purchase 委托购买证；委购书 +Q31K7Gr  
authorization 认可；核准；授权；授权书 N'P,QiR,z<  
authorization by direction 指示授权 E^a`IA  
authorization by instruction 指令授权 CL :M>(  
authorization by warrant 令状授权 sA-W^*+  
authorization of unit trust 单位信托的认可 MmH_gR  
authorized agent 指定代理人 K/v-P <g  
authorized capital 法定资本 lFGxW 5  
authorized clerk 出市员 o~_>p/7;  
authorized dealer 认可交易商 e uHu}  
authorized financial institution 认可财务机构 Pl&`&N;  
authorized fund 认可基金 KGmc*Jwy  
authorized fund house 获授权的基金公司；认可基金公司 |#:dC #  
authorized institution 认可机构 :*:fun  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 c_$&Uii  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -u9yR"n\}  
authorized insurer 获授权保险人；获认可承保人
2$zq (  
authorized investment 特准投资项目 8pMZ~W;  
authorized person 获授权人 ?En| _E_C  
authorized representative 获授权代表 J:Y|O-S!  
authorized share capital 法定股本 ) v5n "W  
automated quotation system 自动报价系统 ^}/ E~Sg7\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] a05:iFoJ  
自动交易系统〔香港期货交易所有限公司〕 dN\P&"`  
automatic adjustment mechanism 自动调整机制 QC5f:BwM  
automatic adjustment system 自动调整系统 :Mu8W_  
Automatic Clearing House 自动票据交换所 *tfDXQ^mN  
automatic exchange rates accumulation system 自动化汇率累集系统 ?~JxO/K  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ) ~)SCN>-  
automatic teller machine [ATM] 自动柜员机 "K+N f  
autopay 自动转帐 Q@W|GOH3  
available assets 可用资产 .1}rzh}8  
available fiscal reserve 现存财政储备 M`+e'vdw  
available profit 可用利润 g3~~"`2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 E7NbP
Nd  
average 平均；平均数；海损 2VV[*QI  
average basic salary 平均基本薪金 ~r>EF!U`h  
average consumer expenditure 平均消费开支；一般消费开支 WW[`E  
average cost 平均成本 e8ULf~I  
average cost of land production 增辟土地平均成本 C*EhexK,}  
average daily turnover 平均每日成交额 FJd8s*  
average daily wage rate 平均每日工资率 6a%:zgkOpu  
average expenditure pattern 平均开支模式 Cwsoz  
average growth rate 平均增长率 N(_ .N6  
average net fixed assets 固定资产平均净值 >FY&-4+v  
average of relatives 相对价格平均数 dE5 5  
average price 平均价格 ;-9zMbte:  
average propensity to consume 平均消费倾向；一般消费倾向 UVT
>7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +U+aWk  
average rate 平均率 (zS2Ndp  
average revenue 平均收入；平均收益 K9C@dvFH  
average stock 平均库存；平均存货 Z{a{HX[Jx  
average yearly rent 平均年租 '0CXHjZN  
avoidance of double taxation 避免双重课税 )BF \!sTn  
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 &5kZ{,-eM  

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