一些有用的会计术语(也不知道发的地方对不对)A

A: J09ZK8 hK  
A share Ａ股；甲类股份 ,I=O"z>9  
abatement of tax 减税；减扣免税额 gl Li  
ABN AMRO Bank N.V. 荷兰银行 > d^r">!,  
above-the-line expenditure 线上项目支出；经常预算支出  X+\0%|  
above-the-line receipt 线上项目收入；经常预算收入 7@3M]5:3g  
ABSA Asia Limited 南非联合亚洲有限公司 !SN6 ?Xy  
absolute change 绝对数值变更 m[{nm95QZ  
absolute expenditure 实际开支 %N!h38N2  
absolute guideline figure 绝对准则数字 JW2W>6Dgv[  
absolute interest 绝对权益 .ZM]%[4  
absolute order of discharge 绝对破产解除令 WI%zr
2T  
absolute profit margin 绝对利润幅度 eUYG96Jw  
absolute value 实值；绝对值 4U:DJ_GN  
absolutely vested interest 绝对既得权益 WtMcI>4w  
absorbed cost 已吸收成本；已分摊成本 cS+?s=d  
absorption 吸收；分摊；合并 v#w4{.8)  
absorption rate 吸收率；摊配率；分摊率  PVS\,  
ACB Finance Limited 亚洲商业财务有限公司 |I4D(#w.  
acceptable form of reciprocity 合理的互惠条件 v!iWzN  
acceptable rate 适当利率；适当汇率 ^j1Gmv)  
acceptance agreement 承兑协议
)_WH#-}  
acceptance for honour 参加承兑 sY&rbJ(P  
acceptor 承兑人；接受人；受票人 Idt@Hk5<&  
acceptor for honour 参加承兑人 zv>ZrFl*  
accident insurance 意外保险 Z5 w`-#  
Accident Insurance Association of Hong Kong 香港意外保险公会 zp}yiE!bl  
accident insurance scheme 意外保险计划 4{c`g$j>  
accident year basis 意外年度基准 M,I68  
accommodation 通融；贷款 A7mMgb_  
accommodation bill 通融票据；空头票据 !Mm+bWn=mB  
accommodation party 汇票代发人 l^)o'YS y  
account balance 帐户余额；帐户结余 HdDo&#  
account book 帐簿 !N@Yh"c  
account collected in advance 预收款项 Z8N@e<!*~8  
account current book 往来帐簿 lrM.RM96  
account of after-acquired property 事后取得的财产报告 \z<ws&z3`$  
account of defaulter 拖欠帐目 }Z<D^Z~w  
account payable 应付帐款 r@\,VD6J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _Jt_2o%G  
account receivable 应收帐款 ]KfghRUH  
account receivable report 应收帐款报表 A632 :V  
account statement 结单；帐单；会计财务报表 &:IfhS  
account title 帐户名称；会计科目 jqV)V>M.  
accountant's report 会计师报告 aU,0gvI(}  
Accountant's Report Rules 会计师报告规则 zS#f%{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Tq_1wX'\  
Accounting Arrangements 《会计安排》 H!Fr("6}  
accounting basis 会计基础 u66TrYStG  
accounting by Official Receiver 破产管理署署长呈交的帐目 56/.*qa  
Accounting Circular 《会计通告》 ;2+FgOj  
accounting class 会计类别 9CgXc5  
accounting date 记帐日期；会计结算日期 r! cNc  
accounting for money 款项核算 vy>];!Cu  
Accounting Officer 会计主任 +ytT)S  
accounting period 会计报告期；会计期 3uB=L7.  
accounting policy 会计政策；会计方针 WMt&8W5  
accounting practice 会计惯例 ~7FEY0/  
accounting principle 会计准则 P*?d
6v,r  
accounting record 会计记录 T9&,v<f  
accounting report 会计报告 zzDNWPzsA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e)fJd*P  
Accounting Society of China 中国会计学会 A?%XO %  
accounting statement 会计报表 TW;|G'}$  
accounting system 会计制度；会计系统 `Pz!SJ|  
accounting transaction 会计事项；帐务交易 5pN08+  
accounting treatment 会计处理 Off: ~  
accounting year 会计年度 E1mI Xd;.  
accretion 增值；添加 BZnp #}f  
accrual 应计项目；应累算数目 GFSlYG  
accrual basis 应计制；权责发生制 Jv '3](  
accrual basis accounting 应计制会计；权责发生制会计 Fj4l %=  
accrue 应累算；应计 a,F8+ Pb>  
accrued benefit 应累算利益 w>1l@%Uo  
accrued charges 应计费用 j};pv2  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,4h!"c  
accrued expenses 应累算费用 8VBkIYgb  
accrued interest payable 应付利息；应计未付利息 v)v{QNQp^  
accrued interest receivable 应收利息；应计未收利息 }kgjLaQ^N  
accrued right 累算权益 %BT)oH}  
accruing profit 应累算的利润 QBN=l\m+  
accumulated fiscal reserve 累积财政储备 $A5B{2  
accumulated profit 累积利润；滚存溢利 soFvrl^Ql+  
accumulated reserve 累积储备 @eAGN|C5  
accumulation of surplus income 累积收益盈余 Q}k_#w  
acquired assets 既得资产 ~]m@k'n  
acquisition 收购；购置；取得 dd @COP?  
acquisition cost 购置成本 qW`XA  
acquisition expenses 购置费用 .$}Z:,aB  
acquisition of 100% interest 收购全部股权 8H
$@Xts  
acquisition of control 取得控制权 .3g\[p   
acquisition of fixed assets 购置固定资产 GSUOMy[M-  
acquisition of shell “买壳” @ B}c4,  
acquisition price 收购价 [|m>vY!  
act of God 天灾 @hz0:ezg:  
acting partner 执事合伙人 _mI:Lr#dT  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Y`[HjS,  
active partner 积极参与的合伙人 (<AM+|  
active trading 交投活跃 { 8|Z}?I  
actual circulation 实际流通 _Oaso >  
actual cost 实际成本 ZQJw2LAgO  
actual expenditure 实际开支；实际支出 KY(l<pm  
actual income 实际入息；实际收入；实际收益 [W8iM7D  
actual market 现货市场 |n-a\  
actual price 现货价；实际价格 Rzn0-cG  
actual profit 实际利润 8gu7f;H/k  
actual quotation 实盘；实际价位；实际报价 
#7cf 8y  
actual year basis 按实际年度计算 M7cI$=G  
actuals 实货 '6Z/-V4k  
actuarial investigation 精算调查 !@]h@MC$7  
actuarial principle 精算原则 K_w0+oY a  
actuarial report 精算师报告 h\: tUEg#J  
Actuarial Society of Hong Kong 香港精算学会 /hA}9+/  
actuarial valuation 精算师估值 =c5 /cpZ^  
actuary 精算师 D=pI'5&  
ad referendum agreement 暂定协议；有待覆核的协定 XQ4^:3Yc  
ad valorem duty 从价税；按值征税 v=yI#
5  
ad valorem duty system 从价税制 u0 'pR# m|  
ad valorem fee 从价费 .-1{,o/
&Q  
ad valorem tariff 从价关税 !MG>z\:  
additional allowance 额外免税额 8t^;O!  
additional amount for unexpired risk 未过期风险的额外款额 +'YSpJ   
additional assessable profit 补加应评税利润 ZCOuv6V+  
additional assessment 补加评税 *|.y
X%"k  
additional commitment 额外承担 a\HtxR8L  
additional commitment vote 额外承担拨款 H?zCI
ue3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V=8{CmqT  
additional dependent parent allowance 供养父母额外免税额 w!GU~0~3[  
additional provision 额外拨款 )eedfb1
  
additional stamp duty 附加印花税 %]= 'Uv^x  
additional tax 补加税罚款；补加税款 2Yg[8Tm#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bQ:3G;  
adjudged bankrupt 被裁定破产 w1!\L_::Y  
adjudicated bankrupt 裁定破产人 q5K/+N^2?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )uv$tnP*  
adjudication of bankruptcy 裁定破产；宣告破产 lG^mW\O  
adjudication of insolvency 裁定无力偿还债务 L-X _b3E\  
adjusted actual 经调整的实数；调整后的实数 ~)
\1g0  
adjusted current assets 经调整的流动资产；调整后的流动资产 -fZShOBY`  
adjusted figure 经调整的数字；调整后的数额 OHa{!SaL  
adjusted liabilities 经调整的负债；调整后的负债 " :nVigw&  
adjusted loss 经调整的亏损；调整后的亏损 Q/9vDv  
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 R;,u >P "  
adjusted profit 经调整的利润；调整后的利润 \5L4*  
adjusted surplus 经调整的盈余额；调整后的盈余额 AQBx k[  
adjusted value 经调整的价值；调整后的价值 `X]2iz
 
adjustment 调整；修订；理算〔保险〕 1wH/#K  
adjustment centre 调剂中心 HU.6L'H*  
adjustment lag 调整过程的时间差距；调整时差 Ul~}@^m]4}  
adjustment mechanism 调整机制 Uc%`? +Q  
adjustment of loss 亏损调整 }?ac<> u&  
adjustment process 调整过程；调整程序 =*)O80oaW  
adjustment range 调整幅度 P A+e= %  
administered exchange rate 受管制汇率 n*8RYm)?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Dm`U|<o  
administration expenses 行政费用 %w|3:  
administration fee 手续费；行政费 ]V]@Zna@g  
administration in bankruptcy 破产管理 J;]@?(  
administration order 遗产管理令 NB6h/0*v  
administrator 管理人；遗产管理人 #L*@~M^]  
administrator of the estate 遗产管理人 %cjGeS6}  
admission of debt 债项承认书 kpMM%"=V  
admission of proof 接纳债权证明 }mS0{rxD4  
advance 放贷款项；垫付款项；预支款项；预付款项 A,CPR0g%  
advance account 暂支帐目；预付款帐户 >~bj7M6t  
advance compensation 预付补偿金 kGTc~p(  
advance from shareholder 股东垫款 9,a,A6xry  
advance pending reimbursement 预支以待日后付还 Y Z2VP  
advanced economy 先进经济体系 j!8+|eAkk  
advancement 预付；预付财产 {,mRMDEy  
advances warrant 垫款令 !{ )AV/\D  
advancing 贷出 k^%ec3l  
adverse balance 逆差 ,8 NEnB  
adverse exchange 逆汇 W2LblZE!  
advertisement addressed to shareholders 在报章刊登的致股东通告 kx#L<  
advice for collection 托收通知书 OU3+SYM  
advice of drawing 提款通知书；汇票通知书 {zN_l!  
advice of payment 付款通知 U&\{/l  
Advisory Committee [Securities and Futures Commission] qA\kx#v]P  
谘询委员会〔证券及期货事务监察委员会〕 q>oH(A  
Advisory Committee on Diversification 经济多元化谘询委员会 \iE9&3Ie  
affidavit 誓章；遗产申报誓章 tS\NO@E_Jh  
affidavit of no receipt 述明无收款的誓章 xr-`i  
affiliate 联号；联营公司；附属公司 \ rWgA  
affiliated company 附属公司；联号；联营公司 9PfU'm|
h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1kw4'#J8  
affordability 负担能力 (c|qX-%rC  
African Development Bank [AfDB] 非洲开发银行 O)Dw<j)  
after-acquired property 事后取得的财产 $U.'K!B  
after-hours dealing 市后交易 >u#VHaB  
after-tax profit 税后盈利；税后利润；税后溢利 r%mTOLef  
agency agreement 代理协议 \B ^sJ[n  
agency expenses 代理机构的开支 G+^$JN=  
agency fee 代理费 |Ie`L("  
Agency Law 《代理法》 hBSJEP  
agent 代理人；承销人 e;u
8G/  
agent of company 公司代理人 4W-+k  
agent's fee 代理人费；经纪费 1E_Ui1[  
aggregate 总计；总数；总体数字 "@?kxRn!  
aggregate amount 总款额；总额 Nn7@+g)  
aggregate assets and liabilities 总体资产与负债 8t \>  
aggregate at constant price 按固定价格计算的总体数字 A|OC?NZY  
aggregate demand 总需求 b1^Yxe#L  
aggregate gross position 总持仓量 BiCa "  
aggregate limit 总限额 Sg
~A
'dG  
aggregate of salaries tax 合计薪俸税 M@@O50~  
aggregate performance 总体表现；总体业绩 oi4Wxcj  
aggregate supply 总体供应 _
Vf|F  
aggregate surplus 总盈余 'm? x2$u8  
aggregate total 整体总额 7Cp_41._  
aggregate value 总值；合计价值 FAl6  
aggregated basis 合计基准 nL20}"$E  
aggregated net chargeable income 合计应课税入息实额 O;t?@!_  
aggregation 合并计算；合计；总和 9+Hb`  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~*]`XL.-  
aggregation of property 财产的总和 tBUQf*B  
agio 差价；贴水 yC*BOJS  
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》 1)r_h(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^TuEp$Z=  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ]+7c1MB(5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0\^2HjsJ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ]Wm
?<7H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &nw~gSe  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !T(Omve)  
agreement for a settlement 授产协议 YEoT_>A$dB  
agreement for assignment 转让协议 V *y  
agreement for sale 售卖协议；买卖协议 ;7*@Gf}R  
agreement for sale and purchase 买卖协议 M:f=JuAx  
agreement for the payment of interest 支付利息协议 jc`',o'[+  
agreement for the repayment of money 还款协议 Hxi=\2-  
agreement of reinsurance 再保险协议 s""8V_,;  
Agricultural Bank of China 中国农业银行 ~o5iCt;w  
air passenger departure tax 飞机乘客离境税 Dx)XC?'xO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'Rw] C[  
airport tax 机场税 m6<0 hP  
alcohol duty 酒精税 P;/wb/  
alienation 让与；让渡；转让 %-|q3 ^s  
alimony 生活费；赡养费 DN0b.*[`3  
All Ordinaries Index [AOI] 所有普通股指数 wcT6d?*5  
all risks 全险；综合险 0J</`/gH  
All Sales Record for Stock Market 《股票市场成交报告》 B;_3IHMO  
Allied Capital Resources Limited 新联财务有限公司 X6 :~Rjim*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #;]F:TlR  
allocation letter 拨款信件 0 d]G  
allocation of fund 分配款项；预留款项 HN@)/5BY  
allocation of profit 利润分配；溢利分配 a/#,Y<kJ  
allocation warrant 拨款令 UH|.@7w  
allotment 分配；配股 [i#Gqx>'w  
allotment notice 股份配售通知；配股通知 }"
k(kH  
allotment of shares 股份分配 MoHvXp;X  
allowable 可获宽免；免税的 ') y~d  
allowable business loss 可扣除的营业亏损 X;>} ;Li
K  
allowable expenses 可扣税的支出 Ih"Ol(W  
allowance 免税额；津贴；备抵；准备金 3<V!y&a  
allowance for debts 债项的免税额 #_\~Vrf(#  
allowance for depreciation by wear and tear 耗损折旧免税额 A@'W $p?5r  
allowance for funeral expenses 殡殓费的免税额 83*k.]S`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !2Iwuru  
allowance for repairs and outgoings 修葺及支出方面的免税额 }`FPe  
allowance to debtor 给债务人的津贴 7?] p\`  
alteration of capital 资本更改 *4y r7~S5  
alternate trustee 候补受托人 tpK4 gjf  
amalgamation 合并 #ySx
$WT;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z+7S,M  
ambit of charges 征税范围；收费范围 [.,6~=}vP  
amended valuation 经修订的估值 -y<uAI g  
American Commodities Exchange 美国商品交易所 Jl ?Q}SB  
American Express Bank Limited 美国运通银行 KL`>mJo$  
American Stock Exchange 美国证券交易所 DL_\lu
h  
amortization 摊销 Ts6X:D4,  
amount due from banks 存放银行同业的款项 V1;-5L75  
amount due from banks abroad 存放海外银行同业的款项 AFED YRX  
amount due from holding companies 控股公司欠款 RfRaWbn  
amount due from local banks 存放本港银行同业的款项 &N;6G`3  
amount due to banks 银行同业的存款 4*W7{MPY  
amount due to banks abroad 海外银行同业的存款 4iW2hV@m  
amount due to holding companies 控股公司存款 [_@OCiV5)  
amount due to local banks 本港银行同业的存款 *
[n^6)  
amount due to outport banks 外埠银行同业的存款 .5xg;Qg\Y  
amount for note issue 发行纸币的款额 *JXJ 
2  
amount of bond 担保契据的款额 P s;:g0  
amount of consideration 代价款额 TKX#/  
amount of contribution 供款数额 g2q=&eI"  
amount of indebtedness 负债款额 =p6xc}N  
amount of principal of the loan 贷款本金额 VRt*!v<")  
amount of rates chargeable 应征差饷数额 cqp#1oM4M  
amount of share capital 股本额  ]plC  
amount of sums assured 承保款额 RoZV6U~  
amount of variation 变动幅度 JM%#L*;  
amount of vote 拨款数额 +dv@N3GV  
amount payable 应付款额 {%Sww:  
amount receivable 应收款额 ?|dz"=y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gId+hxFa:r  
analysis 分析 }Jfo(j  
ancillary risk 附属风险 }JsdgO&z  
annual account 周年帐目；周年帐目报表；年度决算；年结 l!,{b
OZ  
annual accounting date 年结日期 Ls{fCi/2F  
annual allowance 每年免税额；年积金；年度津贴；年津 ,L G&sa"  
annual balance 年度余额 swrd  
annual disposable income 每年可动用收入 M-gjS6c\3  
annual estimates 周年预算 &EOh}O<  
annual fee 年费 Ui&$/%Z|  
annual general meeting 周年大会 X;NTz75  
annual growth rate 年增率；每年增长率 %Z4=3?5B"9  
annual long-term supplement 长期个案每年补助金 V^i3:'  
annual pensionable emolument 可供计算退休金的年薪 #v-!GK_<  
annual report 年报 .
/'n2$
^3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !TFVBK  
annual return 周年报表；周年申报表；每年报税表格 IpxjP\  
Annual Return Rules 《周年报表规则》 kZNZ?A<D  
annual review of consumer prices 每年消费物价回顾 b&1@rE-  
annual roll-forward basis 逐年延展方式 r "R\  
annual salary 年薪 D~:fn|/Brp  
annual statement 年度报表；年度决算表 s-B\8&^C  
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 Xc^~|%+  
annuitant 年金受益人
8h97~$7)  
annuity 年金 Jk*MxlA.b  
annuity contract 年金合约 G
w[&P%  
annuity on human life 人寿年金 U9w*x/Swb  
antecedent debt 先前的债项 |sh U  
ante-dated cheque 倒填日期支票 3[rB:cE/  
anticipated expenditure 预期开支 [6|vx},N  
anticipated net profit 预期纯利 NL 37Y{b  
anticipated revenue 预期收入 hj4Rr(T  
anti-inflation measure 反通货膨胀措施 vkK+ C~"  
anti-inflationary stance 反通货膨胀立场 %`'VXR?`h=  
apparent deficit 表面赤字 RAC-;~$WB  
apparent financial solvency 表面偿债能力 ./d (@@  
apparent partner 表面合伙人 cx|j _5%i  
application for personal assessment 个人入息课税申请书 d9(FwmE  
application of fund 资金应用 zBbTj IFQ  
application to release as liquidator and to destruct the books of accounts and documents ?*4zNhL  
申请免除清盘人职务及毁灭帐簿与文件 "^H+A-R[  
appointed actuary 委任精算师 zjmc>++<t  
appointed auditor 委任核数师；委任审计师 $c-3Q|C  
appointed trustee 委任的受托人 H &JKja}`  
appointer 委任人 i?>"}h  
apportioned pro rata 按比例分摊 sAN#j {  
apportionment 分配；分摊 iYf4 /1IG,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FyEl@ }W  
apportionment formula 分摊方程式 C6n
4OU  
apportionment of estate duty 遗产税的分摊 SxDE
3A-:  
appraisal 估价；评估 ;Yj}9[p;T  
appreciable growth 可观增长 TI332,eL  
appreciable impact 显着影响 _MU'he^W  
appreciable increase 可观增长 P*SXfb"HC  
appreciation 增值；升值 aI{[W;43T  
appreciation against other currencies 相对其他货币升值 J:5n/m^A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RjDFc:bB  
appreciation tax 增值税 }/VHeHd  
appropriation 拨款；拨用；拨付 v09f#t$;5  
appropriation account 拨款帐目 KJd;c.  
Appropriation Bill 拨款法案 g:Dg
?_o  
appropriation-in-aid system 补助拨款办法 X'c5s~9  
approved assets 核准资产 luMNi^FQ  
approved basket stock 认可一篮子证券 VxCH}&!  
approved budget 核准预算 9c6=[3)V  
approved charitable donation 认可慈善捐款 ,J|};s+  
approved charitable institution 认可慈善机构 AOe~VW  
approved currency 核准货币；认可货币 .\VjS^o&Z&  
approved estimates 核准预算 1}6pq2  
approved estimates of expenditure 核准开支预算 -cKR15  
approved overseas insurer 核准海外保险人 vzw\f  
approved overseas trust company 核准海外信托公司 so7;h$h!H  
approved pooled investment fund 核准汇集投资基金 ld $`5!Z  
approved provident fund scheme 认可公积金计划 W.a/k7 p  
approved provision 核准拨款 t]x HM  
approved redeemable share 核准可赎回股份 EVf'1^f  
approved regional stock 认可地区性证券 ciTQH
(G  
approved retirement scheme 认可退休金计划 k=@Q#=;*[W  
approved subordinated loan 核准附属贷款 C$bK!]a  
arbitrage 套戥；套汇；套利 (\}IOCNS  
arbitrageur 套戥者；套汇者 [Ue>KG62=  
arbitrary amount 临时款项 (]1%s?ud*  
arrangement 措施；安排；协定 ^tah4QmUA  
arrears 欠款 zE[c$KPP  
arrears of pay 欠付薪酬 N(9'U0z  
arrears of revenue 逾期未收税款；逾期未收的帐项 6-3l6q  
articles of association 组织章程；组织细则；组织章程细则 mT.F$Y9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B$bsh.  
ascertainment of profit 确定利润
=4zsAa  
"Asia Clear" “亚洲结算系统” HiC\U%We  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,'!&Z *  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `#R$  
Asian Development Fund [ADF] 亚洲发展基金 r#XDgZtI  
Asian dollar bond 亚洲美元债券 & zG=  
Asian dollar market 亚洲美元市场 ;[xDc>&("Q  
Asian dollar rate 亚洲美元利率 )"1D-Bc\Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <ygO?m{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "CaVT7L  
asked price 沽盘；喊价；索价；卖方报价 pQp}HD!-  
assessable income 应评税入息 |"mb
59X  
assessable loss 应评税亏损 RwwKPE  
assessable profit 应评税利润 gor6c3i  
assessable value 应评税值 ' 9,}N:p  
assessed profit 估定利润 @.})nU  
assessed value 经评估价值 M;(lc?Rv  
assessment 评税；评定；估价；评税单 O7.Is88!  
assessment number 评税编号；估价编号 j<!$ug9VA  
assessment of additional tax 补加税评税 982$d<0%  
assessment of performance 业绩评估；实绩评价 4nY2v['m0  
Assessor 评税主任 GB+G1w  
asset price bubbles 资产价格泡沫 ~ e"^-x  
asset-backed securities 具资产保证的证券 NlKnMgt~  
assets accretion 资产增值 T>c;q%A/  
assets and liabilities 资产与负债 sLTf).xh  
assets betterment statement 资产递增表；资产改进表 DgdW.Kj|IL  
assets lending 实物放款；有抵押贷款 Kz%wMyZ:g  
assets of the company passing on the death 死者去世时转移的公司资产 #zXDh3%]a  
assets pledged as security for liabilities 用作负债抵押的资产 1t)6wk N  
assets portfolio 资产投资组合 {<GsM  
assets price 资产价格 K|B1jdzL  
assets quality 资产质素 gs!{'=4wT  
assets realization 资产变现 [J^,_iN[.  
assets refinancing arrangement 资产再集资安排 L]p:gI
{m  
assets securitization 资产证券化 VHJr+BQ1K/  
assets situated outside Hong Kong 在香港以外地方的资产 }LM_VZj  
assets stripping 削减资产；拆卖资产 A$5T3j'  
assets value 资产值 qb! vI3  
assignee 承让人 MB#%k#z`B  
assignment 转让；转让书；转让契 6wF?FtT  
assignment of interest 权益转让 8\yH7H  
assignment of letters patent and trade mark 专利证书及商标转让 #*9*[Xbi  
assignment of property 物业转让；物业转让书 K9*K
4'#R  
assignment right 转让权 Kg.E~  
assignor 转让人 snyx$Qx(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 vH?/YhH|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =Xp3UNXg  
associate member 附属会员 |m=@;B|  
associated body corporate 相联法人团体 6G(k{S  
associated company 相联公司；联属公司 "u%$`*  
associated corporation 相联法团 7 724,+2N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |BXq8Erh  
公认会计师公会〔英国〕 0{
j>u`  
Association of Futures Exchange Brokers 香港期货经纪协会 ZQyT$l~b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -du+iOe?  
association of underwriters 承保人组织 J|ILG  
assumption of control 接管 DF|qNX  
assurance 担保；保险；转易；转易书 )ow3Bl8w  
assurance of interest 权益的转易 [X-Q{c4  
at 19XX price 按一九ＸＸ年价格计算 "aP/214Ul  
at a discount 按赔价计算；按贴水价格计算；打折扣 -Wmpj  
at a premium 按溢价计算；按升水价格计算 P017y&X  
at call 通知付款；按通知 r2
Q"NVw  
at constant market price 按固定市价计算 -<|Ebh d3  
at constant price 按固定价格计算 vv3dr_l:  
at cost 按成本计算 /aK },+  
at current market price 按当时市价计算；按现时市价计算
7Fq|Zc`P  
at current price 按当时价格计算；按现时价格计算 ;BI{v^()s  
at factor cost 按要素成本计算；按生产要素成本计算 a#kZY7s  
at money-of-the-day price 按付款当日价格计算 K,So#Ui  
at or better 按指定或较佳价位〔买卖指令〕 @ O%m,  
at par 按面值计算；平价 xOkf9k_  
at sight 见票即付 E&97;VH  
at the close 按收市盘 !Zs;m`j&9  
at the opening 按开市盘 ?56Zw"89  
attestation 见证；见证条款 onjTu
Z^h  
at-the-money option 平价期权 \,?yj  
attorney 受权人；受托代表人 o77HRX  
attornment 新拥有人承认书 '- Z4GcL  
attributable profit 可归属利润 |5O%@  
attributable share value 可归属股份价值 wi9fYfuv3R  
Auckland Stock Exchange 奥克兰证券交易所 ;B7>/q;g  
auction 拍卖 Y(
&phv&  
auctioneer 拍卖商 p>MX}^6  
audit 审计；核数 !D  
Audit Commission 审计署 'dx4L }d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] H\O|Y@uVr  
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〕 1XSqgr"3  
audit review 帐目审查 V-jo2+Y5=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pHWol!  
audited account 审计帐目；经审计的帐目 Uqkh@-6-  
audited annual account 经审计的周年帐目 BG'gk#J+f  
audited balance sheet 经审计的资产负债表 %``FIv15w  
auditor 核数师；核数主任；审计师 QJ$]~)w?H  
auditor's certificate 核数师证明书；审计师证明书 2)U3/TNe  
auditor's report 核数师报告；审计师报告 jL2
f74?1  
Aussie bond 澳元债券 A?_2@6Y^  
austerity budget 紧缩预算 cW MZw|t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )>=`[$D1t  
Australia All Ordinaries Index 澳洲所有普通股票指数 hwexv 9""  
Australian Dollar [AUD] 澳元 ^tpy8TQ  
Australian Options Market 澳大利亚期权市场 u'=#~'6  
Australian Securities Commission 澳洲证券事务监察委员会 SK-|O9Ki  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 q6osRK*20  
Australian Stock Exchange 澳大利亚证券交易所 K7CiIC
e  
Austrian Schilling [ATS] 奥地利先令 xvgIYc{  
authentication 认证；鉴证 N'^ 0:zK:  
authority to purchase 委托购买证；委购书 [V1gj9t=,  
authorization 认可；核准；授权；授权书 YrB-;R1+  
authorization by direction 指示授权 ,,@_r&f:  
authorization by instruction 指令授权 !FO92 P16  
authorization by warrant 令状授权 0wOgQ
n  
authorization of unit trust 单位信托的认可 dso\+s  
authorized agent 指定代理人 zO!`sPP  
authorized capital 法定资本 p4t(xm2T  
authorized clerk 出市员 (/uL6W d0  
authorized dealer 认可交易商 .}Xkr+ +]  
authorized financial institution 认可财务机构 u0i @.  
authorized fund 认可基金 s  n?  
authorized fund house 获授权的基金公司；认可基金公司 4I,HvP  
authorized institution 认可机构 fF>H7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 qT}&XK`Q^  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2*Gl|@~N  
authorized insurer 获授权保险人；获认可承保人 +[z(N  
authorized investment 特准投资项目 jP+4'O!s[  
authorized person 获授权人 ;&[0 h)  
authorized representative 获授权代表 "b2Mk-qP  
authorized share capital 法定股本 ytJ |jgp'  
automated quotation system 自动报价系统 q/]tJ{FI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <nIU]}q  
自动交易系统〔香港期货交易所有限公司〕 OY?uqP}c  
automatic adjustment mechanism 自动调整机制 RPLr7Lb  
automatic adjustment system 自动调整系统 7\
jH?Zi  
Automatic Clearing House 自动票据交换所 |4dNi1{Zd  
automatic exchange rates accumulation system 自动化汇率累集系统 Ef7Kx49I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 654PW9{(  
automatic teller machine [ATM] 自动柜员机 Z3[,Xw  
autopay 自动转帐 D@\97t+  
available assets 可用资产 o6{XT.z5qx  
available fiscal reserve 现存财政储备 c5U1N&k5&  
available profit 可用利润 9N9|hy  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hf%W grO.  
average 平均；平均数；海损 ib& |271gG  
average basic salary 平均基本薪金 Q>||HtF$A  
average consumer expenditure 平均消费开支；一般消费开支 )L_jR%2j  
average cost 平均成本 Rov0  
average cost of land production 增辟土地平均成本 +!w?g/dV  
average daily turnover 平均每日成交额 #Xsby  
average daily wage rate 平均每日工资率 dU+1@_  
average expenditure pattern 平均开支模式 ,(lD5iN  
average growth rate 平均增长率 Q}I.UG_  
average net fixed assets 固定资产平均净值 K)^.96{/@  
average of relatives 相对价格平均数 H#6J7\xcS  
average price 平均价格 !n !~Bw  
average propensity to consume 平均消费倾向；一般消费倾向 />]/At  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }~\J7R'  
average rate 平均率 S$V'_  
average revenue 平均收入；平均收益 a3p|>M6E  
average stock 平均库存；平均存货 `.><$F  
average yearly rent 平均年租 W/J3sAYv  
avoidance of double taxation 避免双重课税 q^,^tw  
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 \7W {/v4^  
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