一些有用的会计术语(也不知道发的地方对不对)A

A: D:=Q)Uh0I  
A share Ａ股；甲类股份 P.Gmj;  
abatement of tax 减税；减扣免税额 g;-6Hg'  
ABN AMRO Bank N.V. 荷兰银行 I&Z+FL&@f  
above-the-line expenditure 线上项目支出；经常预算支出 OhW o  
above-the-line receipt 线上项目收入；经常预算收入 L|y9T{s  
ABSA Asia Limited 南非联合亚洲有限公司 *-,jIaL;  
absolute change 绝对数值变更 LXq0hI  
absolute expenditure 实际开支 60XTdJkDkA  
absolute guideline figure 绝对准则数字 4S\St<  
absolute interest 绝对权益 M $\!SXL  
absolute order of discharge 绝对破产解除令 78h!D[6  
absolute profit margin 绝对利润幅度 %pUA$oUt  
absolute value 实值；绝对值 J`'wprSBb  
absolutely vested interest 绝对既得权益 h=o%\F4  
absorbed cost 已吸收成本；已分摊成本 p/ au.m
c  
absorption 吸收；分摊；合并 Mh"vH0\Lj  
absorption rate 吸收率；摊配率；分摊率 kJNu2S  
ACB Finance Limited 亚洲商业财务有限公司 c.{t +OR  
acceptable form of reciprocity 合理的互惠条件 ,cFBLj(@  
acceptable rate 适当利率；适当汇率 I~T~!^}U  
acceptance agreement 承兑协议 j}aU*p~N  
acceptance for honour 参加承兑 K06x7W  
acceptor 承兑人；接受人；受票人 As+^6  
acceptor for honour 参加承兑人 9R3YUW}s  
accident insurance 意外保险 *}RV)0mif  
Accident Insurance Association of Hong Kong 香港意外保险公会 COFCa&m9c  
accident insurance scheme 意外保险计划 r 3FUddF'  
accident year basis 意外年度基准 B#, TdP]/  
accommodation 通融；贷款 EY}*}-3  
accommodation bill 通融票据；空头票据 Z@gEJ^"yA"  
accommodation party 汇票代发人 (Y~gItej  
account balance 帐户余额；帐户结余 FB }8  
account book 帐簿 8Y P7'Fz  
account collected in advance 预收款项 c+N\uG4  
account current book 往来帐簿 hOR1RB  
account of after-acquired property 事后取得的财产报告 xY@<<  
account of defaulter 拖欠帐目 n_eN|m?@  
account payable 应付帐款 /c!@ H(^)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gxCl=\  
account receivable 应收帐款 W.7XShwd*2  
account receivable report 应收帐款报表 il~A(`+YO  
account statement 结单；帐单；会计财务报表 Jl
-:@[;  
account title 帐户名称；会计科目 ,r,$x4*  
accountant's report 会计师报告 LB/1To  
Accountant's Report Rules 会计师报告规则 8],tGMu  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q{2 +Inf#:  
Accounting Arrangements 《会计安排》 qt=nN-AC(  
accounting basis 会计基础 b0aV?A}th  
accounting by Official Receiver 破产管理署署长呈交的帐目 EncJB  
Accounting Circular 《会计通告》 [?S-on.  
accounting class 会计类别 I.{%e;Reg  
accounting date 记帐日期；会计结算日期 q 1~3T;Il  
accounting for money 款项核算 k*|WI$  
Accounting Officer 会计主任 xF8 8'p'  
accounting period 会计报告期；会计期 Ry`Y +  
accounting policy 会计政策；会计方针 6fV;V:1{  
accounting practice 会计惯例 ij&T\):d  
accounting principle 会计准则 2yPF'Q7u_.  
accounting record 会计记录 1JY3c M  
accounting report 会计报告 n}3fItSJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y1t,i. [  
Accounting Society of China 中国会计学会 bq"dKN`  
accounting statement 会计报表 >slGicZ0  
accounting system 会计制度；会计系统 IP+.L]S  
accounting transaction 会计事项；帐务交易 *DuP~8  
accounting treatment 会计处理 (3QG  
accounting year 会计年度 >"<<hjKJ  
accretion 增值；添加 8?G534*r@2  
accrual 应计项目；应累算数目 -^WW7 g`  
accrual basis 应计制；权责发生制 Y~P* !g  
accrual basis accounting 应计制会计；权责发生制会计 "#
=WD  
accrue 应累算；应计 IaYaIEL-  
accrued benefit 应累算利益 gn6@x  
accrued charges 应计费用 C o,"  
accrued cumulative preference share dividend 应累算的累积优先股股息 >{.|Ng4K  
accrued expenses 应累算费用 Fh~ pB>t  
accrued interest payable 应付利息；应计未付利息 L%31>)8  
accrued interest receivable 应收利息；应计未收利息 6rh^?B
  
accrued right 累算权益 H57wzG{xG  
accruing profit 应累算的利润 `8b4P>';O'  
accumulated fiscal reserve 累积财政储备 n|) JhXQ  
accumulated profit 累积利润；滚存溢利 p#>d1R1&  
accumulated reserve 累积储备 MxLi'R=  
accumulation of surplus income 累积收益盈余 N6w!V]b  
acquired assets 既得资产 i?]`9z  
acquisition 收购；购置；取得 VPUm4%?p$  
acquisition cost 购置成本 FV5~sy  
acquisition expenses 购置费用 2i~zAD'  
acquisition of 100% interest 收购全部股权 [=& tN)_  
acquisition of control 取得控制权 r@ v&~pL  
acquisition of fixed assets 购置固定资产 ;C~:C^Q\H  
acquisition of shell “买壳” MOIMW+n  
acquisition price 收购价 _)-y&  
act of God 天灾 3?uah'D5  
acting partner 执事合伙人 O%m>4OdH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3\H0Nkubts  
active partner 积极参与的合伙人 OHK]=DH:M  
active trading 交投活跃 Ry"N_Fb  
actual circulation 实际流通 905Lk>rB  
actual cost 实际成本 7Lx=VX#]q  
actual expenditure 实际开支；实际支出 lzK,VZ=mM  
actual income 实际入息；实际收入；实际收益 C>Cb  
actual market 现货市场 %d2\4{{S  
actual price 现货价；实际价格 3$h yV{  
actual profit 实际利润 3R`eddenF  
actual quotation 实盘；实际价位；实际报价 y/OPN<=*  
actual year basis 按实际年度计算 }= (|3\v  
actuals 实货 \>)#cEX5  
actuarial investigation 精算调查 1MxO((
k  
actuarial principle 精算原则 K%(DRkj)  
actuarial report 精算师报告 w?"s6L3  
Actuarial Society of Hong Kong 香港精算学会 <gjA(xT5  
actuarial valuation 精算师估值 v|GDPq  
actuary 精算师 2_CJV  
ad referendum agreement 暂定协议；有待覆核的协定 y9X1X{  
ad valorem duty 从价税；按值征税 7cV GB  
ad valorem duty system 从价税制 Oi,:
q&  
ad valorem fee 从价费 +|6 u 0&R^  
ad valorem tariff 从价关税 xL\R-H^c]  
additional allowance 额外免税额 e3}o3c_  
additional amount for unexpired risk 未过期风险的额外款额 D0 ,t,,L  
additional assessable profit 补加应评税利润 2F|0
6E'  
additional assessment 补加评税 q#*b4q {  
additional commitment 额外承担 !z|a+{  
additional commitment vote 额外承担拨款 k?qd -_sC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MznMt2-u  
additional dependent parent allowance 供养父母额外免税额 ghDOz 3  
additional provision 额外拨款 ER)to<k  
additional stamp duty 附加印花税 >;Vy{bL8  
additional tax 补加税罚款；补加税款 y({EF~w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |>jlm
a
V  
adjudged bankrupt 被裁定破产 k8O%gO  
adjudicated bankrupt 裁定破产人 C252E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ct0YwIR*  
adjudication of bankruptcy 裁定破产；宣告破产 qL/XGIxL?  
adjudication of insolvency 裁定无力偿还债务 a:}&v^v  
adjusted actual 经调整的实数；调整后的实数 OuV f<@a  
adjusted current assets 经调整的流动资产；调整后的流动资产 5<mGG;F  
adjusted figure 经调整的数字；调整后的数额 sX|bp)Nw  
adjusted liabilities 经调整的负债；调整后的负债 8mv}-;  
adjusted loss 经调整的亏损；调整后的亏损 qN(,8P\90  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
]n^TN r7  
adjusted profit 经调整的利润；调整后的利润 T5? eb"  
adjusted surplus 经调整的盈余额；调整后的盈余额 kC=h[<'  
adjusted value 经调整的价值；调整后的价值 be+tAp`  
adjustment 调整；修订；理算〔保险〕 D5jZ;z}  
adjustment centre 调剂中心 o 12w
p  
adjustment lag 调整过程的时间差距；调整时差 aT20FEZ;  
adjustment mechanism 调整机制 z P=3B%$  
adjustment of loss 亏损调整 zjUT:#(k  
adjustment process 调整过程；调整程序 %fB!XCW  
adjustment range 调整幅度 9P\R?~3  
administered exchange rate 受管制汇率 K4j2xSGeo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 q.
Vcb!*$  
administration expenses 行政费用 ]}s'`44J9e  
administration fee 手续费；行政费 4A\>O?\  
administration in bankruptcy 破产管理 FiW>kTM8  
administration order 遗产管理令 ))eQZ3ap9  
administrator 管理人；遗产管理人 y)0wM~E;2  
administrator of the estate 遗产管理人 MfK}DEJK,  
admission of debt 债项承认书 'D17]Lp~.  
admission of proof 接纳债权证明 UY`U[#  
advance 放贷款项；垫付款项；预支款项；预付款项 H3Sfz'  
advance account 暂支帐目；预付款帐户 P#N@W_""YD  
advance compensation 预付补偿金 P=PVOt@ b  
advance from shareholder 股东垫款 VY_<c98v  
advance pending reimbursement 预支以待日后付还 82A[[^`  
advanced economy 先进经济体系 RZ GD5`n  
advancement 预付；预付财产 XpoEZ|0  
advances warrant 垫款令 ;.#l[  
advancing 贷出 ^UiSezcI  
adverse balance 逆差 oV=~Q#v  
adverse exchange 逆汇 C ehz]C  
advertisement addressed to shareholders 在报章刊登的致股东通告 8D1+["&  
advice for collection 托收通知书 _0 $W;8X  
advice of drawing 提款通知书；汇票通知书 Ry4`Q$=:  
advice of payment 付款通知 tk~<tqMq  
Advisory Committee [Securities and Futures Commission] PYJ8\XZ1_N  
谘询委员会〔证券及期货事务监察委员会〕 5`Oaf\S  
Advisory Committee on Diversification 经济多元化谘询委员会 H*VZ&{\7  
affidavit 誓章；遗产申报誓章 >TB Rp,;r  
affidavit of no receipt 述明无收款的誓章 m8C scCZ}  
affiliate 联号；联营公司；附属公司 ^:64(7  
affiliated company 附属公司；联号；联营公司 sB
'Z9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &#DKB#.2  
affordability 负担能力 6Cz%i6)  
African Development Bank [AfDB] 非洲开发银行 3,$G?auW  
after-acquired property 事后取得的财产 04P!l  
after-hours dealing 市后交易 3Q_L6Wj~  
after-tax profit 税后盈利；税后利润；税后溢利 (5R_q.Wu  
agency agreement 代理协议 z2DjYTm[~  
agency expenses 代理机构的开支 _1U7@v:<@  
agency fee 代理费 ebmU~6v k  
Agency Law 《代理法》 E!}~j  
agent 代理人；承销人 o%V%@q H  
agent of company 公司代理人 $ITh)#Nj  
agent's fee 代理人费；经纪费 HqKI|^  
aggregate 总计；总数；总体数字 {Tl|>\[P  
aggregate amount 总款额；总额 f<}>*xH/k  
aggregate assets and liabilities 总体资产与负债 !K5D:x  
aggregate at constant price 按固定价格计算的总体数字 i\94e{uty[  
aggregate demand 总需求 &I=F4 z  
aggregate gross position 总持仓量 m* JbZT  
aggregate limit 总限额 r8Pdk/CW^  
aggregate of salaries tax 合计薪俸税 /FW{>N1  
aggregate performance 总体表现；总体业绩 U5pg<xI  
aggregate supply 总体供应 G'0]m-)dw  
aggregate surplus 总盈余 #Y;tobB  
aggregate total 整体总额 ?VP07 dQTe  
aggregate value 总值；合计价值 H;=++Dh  
aggregated basis 合计基准 RY9h^q*  
aggregated net chargeable income 合计应课税入息实额 FNB4YZ6  
aggregation 合并计算；合计；总和 VT~jgsY  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~LufHbr  
aggregation of property 财产的总和 =BNS3W6  
agio 差价；贴水 [7*$Sd  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 4E~!$Ustx  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 04wO9L;  
《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》 BkcA_a:W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |*[#Iii'  
《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》 ds|L'7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <|R`N)AV;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~n)<L7  
agreement for a settlement 授产协议 zv[pfD7a  
agreement for assignment 转让协议 +4--Dl?  
agreement for sale 售卖协议；买卖协议 MTUJsH\  
agreement for sale and purchase 买卖协议 /By`FW Y  
agreement for the payment of interest 支付利息协议 dp'xd>m  
agreement for the repayment of money 还款协议 R7j'XU  
agreement of reinsurance 再保险协议 }!n90 9L  
Agricultural Bank of China 中国农业银行 /\C
5`>x  
air passenger departure tax 飞机乘客离境税 4!^flKZQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oNK-^N?-T  
airport tax 机场税 B`1"4[{  
alcohol duty 酒精税 `-QY<STTP9  
alienation 让与；让渡；转让 y4Fuh nb>  
alimony 生活费；赡养费 [yf&]0  
All Ordinaries Index [AOI] 所有普通股指数 g?=|kp  
all risks 全险；综合险 <oP"kh<D4  
All Sales Record for Stock Market 《股票市场成交报告》 ,[t>N>10TH  
Allied Capital Resources Limited 新联财务有限公司 v#WD$9QWs  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 T>\r}p  
allocation letter 拨款信件 Sm(t"#dp  
allocation of fund 分配款项；预留款项 F3 z:|sTqc  
allocation of profit 利润分配；溢利分配 "- XJZ;5  
allocation warrant 拨款令 NwB;9ZhZ  
allotment 分配；配股 ^ua8Ya  
allotment notice 股份配售通知；配股通知 @}B,l.Tj  
allotment of shares 股份分配 "FfIq;  
allowable 可获宽免；免税的 Y,;$RV@g  
allowable business loss 可扣除的营业亏损 #k*P/I~  
allowable expenses 可扣税的支出 xY,W[?3CY  
allowance 免税额；津贴；备抵；准备金 x;L.j7lzA;  
allowance for debts 债项的免税额 'hn=X7  
allowance for depreciation by wear and tear 耗损折旧免税额 @+ee0 CLT  
allowance for funeral expenses 殡殓费的免税额 1j":j%9M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +kN/-UsB  
allowance for repairs and outgoings 修葺及支出方面的免税额 QYj8c]8f  
allowance to debtor 给债务人的津贴 !1<?ddH6  
alteration of capital 资本更改 j\9v1O
!T  
alternate trustee 候补受托人 ="Sa>-do,  
amalgamation 合并 ~D$?.,=l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o6LZ05Z-&  
ambit of charges 征税范围；收费范围 8R;A5o,  
amended valuation 经修订的估值  Mu?hB{o1  
American Commodities Exchange 美国商品交易所 t3b64J[A{  
American Express Bank Limited 美国运通银行 UI}df<Ge  
American Stock Exchange 美国证券交易所 ~|t7  
amortization 摊销 Jx(`.*$  
amount due from banks 存放银行同业的款项 9;B6<`e/U  
amount due from banks abroad 存放海外银行同业的款项 eTrIN,4  
amount due from holding companies 控股公司欠款 G<f"_NT  
amount due from local banks 存放本港银行同业的款项 %@9pn1,  
amount due to banks 银行同业的存款 3$Y(swc  
amount due to banks abroad 海外银行同业的存款 ,j|9Bs  
amount due to holding companies 控股公司存款 JVx ,1lth  
amount due to local banks 本港银行同业的存款 uv$t>_^  
amount due to outport banks 外埠银行同业的存款 1P1"x
T  
amount for note issue 发行纸币的款额 c5f8pa *  
amount of bond 担保契据的款额 M^twD*  
amount of consideration 代价款额 *6b$l.Vs  
amount of contribution 供款数额 *4<Kz{NF  
amount of indebtedness 负债款额 _Boe"  
amount of principal of the loan 贷款本金额 Sy?O(BMo  
amount of rates chargeable 应征差饷数额 +_h1JE_}D  
amount of share capital 股本额 L dyTB@  
amount of sums assured 承保款额 %:~LU]KX  
amount of variation 变动幅度 7[}K 2.W.  
amount of vote 拨款数额 ]J aV +b'O  
amount payable 应付款额 1tMs\e-  
amount receivable 应收款额 ,&X7D]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }&I^1BHZs  
analysis 分析 yu>DVD  
ancillary risk 附属风险 ~ d!F|BH4  
annual account 周年帐目；周年帐目报表；年度决算；年结 (&y~\t]H  
annual accounting date 年结日期 )n&@`>vm  
annual allowance 每年免税额；年积金；年度津贴；年津 Spt]<~  
annual balance 年度余额 =5QP'Qt{O  
annual disposable income 每年可动用收入 6JYVC>i  
annual estimates 周年预算 w?LDaSz\t  
annual fee 年费 Np?%pB!Q  
annual general meeting 周年大会 ^Cm9[1p  
annual growth rate 年增率；每年增长率 >PD*)Uq&  
annual long-term supplement 长期个案每年补助金 yS)73s/MrY  
annual pensionable emolument 可供计算退休金的年薪 V7\@g  
annual report 年报 qbwX*E~;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZI8*PX%2  
annual return 周年报表；周年申报表；每年报税表格 ;jEDGKLq  
Annual Return Rules 《周年报表规则》 cJ> #jl&  
annual review of consumer prices 每年消费物价回顾 ;[ag|YU$Y  
annual roll-forward basis 逐年延展方式 #'<s/7;~  
annual salary 年薪 $<[Q8V-  
annual statement 年度报表；年度决算表 QlmZ4fT[r  
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 r?l7_aBv3  
annuitant 年金受益人 #ARQ
B2V  
annuity 年金 ,%zU5hh  
annuity contract 年金合约 nn0`A3  
annuity on human life 人寿年金 ygA~d9"  
antecedent debt 先前的债项 WHM|kt  
ante-dated cheque 倒填日期支票 N7b+GqYpF>  
anticipated expenditure 预期开支 e{<r<]/j
 
anticipated net profit 预期纯利 +v7mw<6s  
anticipated revenue 预期收入 fA k]]PU  
anti-inflation measure 反通货膨胀措施 #_b U/rk)*  
anti-inflationary stance 反通货膨胀立场 q4~w D  
apparent deficit 表面赤字 j m]d:=4_  
apparent financial solvency 表面偿债能力 )zR(e>VX  
apparent partner 表面合伙人 \UF/_'=K  
application for personal assessment 个人入息课税申请书 }eO{+{D+  
application of fund 资金应用 Z"T#"FDIr  
application to release as liquidator and to destruct the books of accounts and documents yG`J3++ S  
申请免除清盘人职务及毁灭帐簿与文件 `
<z"BGQ  
appointed actuary 委任精算师 Wt%+q{  
appointed auditor 委任核数师；委任审计师 ^D=1%@l?#  
appointed trustee 委任的受托人 >4.K>U?0FC  
appointer 委任人 el;eyGa  
apportioned pro rata 按比例分摊 #Pf?.NrTn  
apportionment 分配；分摊 =@%Ukrd@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D[NJ{E.{  
apportionment formula 分摊方程式 1@}`dc  
apportionment of estate duty 遗产税的分摊 +@ FM~q  
appraisal 估价；评估 U>,E]'  
appreciable growth 可观增长 ka^sOC+Y  
appreciable impact 显着影响 K9*vWoP'  
appreciable increase 可观增长 ^4\hZ
 
appreciation 增值；升值 c8^M::NI  
appreciation against other currencies 相对其他货币升值 $@[`v0y*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c89+}]mGq  
appreciation tax 增值税 ds*N1[ *  
appropriation 拨款；拨用；拨付 R.FC3<TTv  
appropriation account 拨款帐目 }KBz8M5  
Appropriation Bill 拨款法案 `}Of'i   
appropriation-in-aid system 补助拨款办法 jOYa}jm?  
approved assets 核准资产 ^Pq4 n%x  
approved basket stock 认可一篮子证券 vIL'&~C\y  
approved budget 核准预算 L>&o_bzp  
approved charitable donation 认可慈善捐款 Qrnc;H9)  
approved charitable institution 认可慈善机构 !Rq.L  
approved currency 核准货币；认可货币 1TagQ  
approved estimates 核准预算 <yw6Om:n<  
approved estimates of expenditure 核准开支预算 xE2sb*  
approved overseas insurer 核准海外保险人 &RzkM4"  
approved overseas trust company 核准海外信托公司  WB7pdSZ  
approved pooled investment fund 核准汇集投资基金 xnfMx$fD  
approved provident fund scheme 认可公积金计划 u?J!3ZEtb  
approved provision 核准拨款 907N;r  
approved redeemable share 核准可赎回股份 VDyQv^=#  
approved regional stock 认可地区性证券 k`5jy~;  
approved retirement scheme 认可退休金计划 "x+o(jOy  
approved subordinated loan 核准附属贷款 1^x"P#u  
arbitrage 套戥；套汇；套利 #s\HiO$BT  
arbitrageur 套戥者；套汇者 C3XB'CL6  
arbitrary amount 临时款项 w=ib@_:f  
arrangement 措施；安排；协定 *Va;ra(V2  
arrears 欠款 =Ts3O0"[  
arrears of pay 欠付薪酬 xe~l
V  
arrears of revenue 逾期未收税款；逾期未收的帐项 *WHQ1geI8  
articles of association 组织章程；组织细则；组织章程细则 V+A9.KoI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G<2OL#Y-  
ascertainment of profit 确定利润 %z0;77[1I  
"Asia Clear" “亚洲结算系统” 2~*J<iO&l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @Nm;lZK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 kXfTNM
b  
Asian Development Fund [ADF] 亚洲发展基金 <?Z[X{  
Asian dollar bond 亚洲美元债券 \ r^#a  
Asian dollar market 亚洲美元市场 *[P"2b#  
Asian dollar rate 亚洲美元利率 `Mh3v@K:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &!xePKvO6k  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ko2T9NI:S  
asked price 沽盘；喊价；索价；卖方报价 YKUb'D:t]  
assessable income 应评税入息 b-d{)-G{(  
assessable loss 应评税亏损 >{seaih
K  
assessable profit 应评税利润 OzVCqq"]  
assessable value 应评税值 H'Oy._,]t  
assessed profit 估定利润 )}/ ycTs  
assessed value 经评估价值  ^n5rUwS>  
assessment 评税；评定；估价；评税单 nE2w?  
assessment number 评税编号；估价编号 O;34~k   
assessment of additional tax 补加税评税 @%oHt*u  
assessment of performance 业绩评估；实绩评价 ,EE,W0/zzM  
Assessor 评税主任 YR 5C`o  
asset price bubbles 资产价格泡沫 P1r)n{;  
asset-backed securities 具资产保证的证券 vky@L!&,  
assets accretion 资产增值 D<16m<b  
assets and liabilities 资产与负债 %
OIJ.  
assets betterment statement 资产递增表；资产改进表 7CK3t/
3D  
assets lending 实物放款；有抵押贷款 wX!q dII)  
assets of the company passing on the death 死者去世时转移的公司资产 r+0<A.''a  
assets pledged as security for liabilities 用作负债抵押的资产 Z}8khNCYr  
assets portfolio 资产投资组合 y:m ;_U,%c  
assets price 资产价格 z(8:7 G  
assets quality 资产质素
vuNt+  
assets realization 资产变现 ;*H@E(g  
assets refinancing arrangement 资产再集资安排
D?Mj<||  
assets securitization 资产证券化 hR g?H  
assets situated outside Hong Kong 在香港以外地方的资产 /:+f5\"-b  
assets stripping 削减资产；拆卖资产 fLtN-w6t  
assets value 资产值 vj_[LFE  
assignee 承让人 A
o0p=@Y  
assignment 转让；转让书；转让契 ~$WBcqo  
assignment of interest 权益转让 c\J?J>x
z  
assignment of letters patent and trade mark 专利证书及商标转让 !Qqi%  
assignment of property 物业转让；物业转让书 eTeZ^G  
assignment right 转让权 U '$W$()p  
assignor 转让人 HGwSso
S  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 JNJ96wnX1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DL t"cAW  
associate member 附属会员 FQ3{~05T  
associated body corporate 相联法人团体 |[ )e5Xhd  
associated company 相联公司；联属公司 (uxe<'Co|  
associated corporation 相联法团 "CX@a"
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] uZg[PS=@!X  
公认会计师公会〔英国〕 ~l^Q~W-+  
Association of Futures Exchange Brokers 香港期货经纪协会 mB.j?@Y%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y^*o%2/  
association of underwriters 承保人组织 t1Zcr#b>  
assumption of control 接管 1GaM!OC9  
assurance 担保；保险；转易；转易书 YLx4qE  
assurance of interest 权益的转易 lWR".  
at 19XX price 按一九ＸＸ年价格计算 Bh#?:h&f  
at a discount 按赔价计算；按贴水价格计算；打折扣 *\n-yx]  
at a premium 按溢价计算；按升水价格计算 h:4Uv}Z  
at call 通知付款；按通知 ~\{a<-R  
at constant market price 按固定市价计算 ki8;:m4  
at constant price 按固定价格计算 !jySID?q  
at cost 按成本计算 ZNKopA(=|%  
at current market price 按当时市价计算；按现时市价计算 r*r3QsO  
at current price 按当时价格计算；按现时价格计算 js$L<^7  
at factor cost 按要素成本计算；按生产要素成本计算 EZY <k#  
at money-of-the-day price 按付款当日价格计算 P,eP>55'K  
at or better 按指定或较佳价位〔买卖指令〕 4eRV?tE9  
at par 按面值计算；平价 a(eKb2CX  
at sight 见票即付 \Fs+H,S<  
at the close 按收市盘 NKSK+ll2  
at the opening 按开市盘 ;UAi>//#   
attestation 见证；见证条款 Qvx[F:#Tk  
at-the-money option 平价期权 P4VMGP  
attorney 受权人；受托代表人 U
G!528;7  
attornment 新拥有人承认书 , S }  
attributable profit 可归属利润 xpU7ZY  
attributable share value 可归属股份价值 l9P=1TL  
Auckland Stock Exchange 奥克兰证券交易所 p9(|p Z  
auction 拍卖 dPm_jX  
auctioneer 拍卖商 G2[?b2)8  
audit 审计；核数 )@Vz,f\}  
Audit Commission 审计署 k$ORVU  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e!B>M{  
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〕 ^E#i5d+'N  
audit review 帐目审查 .XVW2ISv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 it#,5#Y:  
audited account 审计帐目；经审计的帐目 \ ";^nk*  
audited annual account 经审计的周年帐目 [wO|P{8\"  
audited balance sheet 经审计的资产负债表 blk4@pg  
auditor 核数师；核数主任；审计师 +W7#G `>  
auditor's certificate 核数师证明书；审计师证明书 <b,oF]+;z  
auditor's report 核数师报告；审计师报告 JG:li} N  
Aussie bond 澳元债券 0^-1/Ec  
austerity budget 紧缩预算 okkMx"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HPus/#j'+  
Australia All Ordinaries Index 澳洲所有普通股票指数 ] oMtqk
iR  
Australian Dollar [AUD] 澳元 XH`W(  
Australian Options Market 澳大利亚期权市场 zgnZ72%  
Australian Securities Commission 澳洲证券事务监察委员会 z|k0${iu#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Wp |qv  
Australian Stock Exchange 澳大利亚证券交易所 J6C/`)+w  
Austrian Schilling [ATS] 奥地利先令 d$gT,+|vu  
authentication 认证；鉴证 #GbfFoE  
authority to purchase 委托购买证；委购书 }|j\QjH  
authorization 认可；核准；授权；授权书 0^m`jD  
authorization by direction 指示授权 H5)8TR3La  
authorization by instruction 指令授权 (oxMBd+n1  
authorization by warrant 令状授权 0zHMtC1,  
authorization of unit trust 单位信托的认可 *De}3-e1b  
authorized agent 指定代理人 \+T U{vr  
authorized capital 法定资本 wxc24y  
authorized clerk 出市员 }HKt{k&$  
authorized dealer 认可交易商 itn<c2UyA  
authorized financial institution 认可财务机构 ng6".u9  
authorized fund 认可基金 ]=28s *@  
authorized fund house 获授权的基金公司；认可基金公司 iU/v;T(  
authorized institution 认可机构 f =MP1q[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 O,[9E  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >oGs0mej  
authorized insurer 获授权保险人；获认可承保人 B'D\l\w  
authorized investment 特准投资项目 Gv+$7{  
authorized person 获授权人 WcOnv'l,  
authorized representative 获授权代表 +.2OZ3(  
authorized share capital 法定股本 Q
^{XM  
automated quotation system 自动报价系统 7@NV|Idtd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /Pyj|!C3`q  
自动交易系统〔香港期货交易所有限公司〕 !zZ3F|+HB  
automatic adjustment mechanism 自动调整机制 B~h3naSe  
automatic adjustment system 自动调整系统 8fSY@  
Automatic Clearing House 自动票据交换所 =MjkD)l  
automatic exchange rates accumulation system 自动化汇率累集系统 v1VH&~e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %nV6#pr  
automatic teller machine [ATM] 自动柜员机 1$#
1  
autopay 自动转帐 f6])
M)  
available assets 可用资产 8svN*`[  
available fiscal reserve 现存财政储备 oB$c-!&  
available profit 可用利润 L:_GpZ_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )jPIBzMys  
average 平均；平均数；海损 : =f!>_r+  
average basic salary 平均基本薪金 i1 >oRT{Z  
average consumer expenditure 平均消费开支；一般消费开支 m|]:oT`M  
average cost 平均成本 oiTSpd-  
average cost of land production 增辟土地平均成本 h3rVa6cxM  
average daily turnover 平均每日成交额 QF4)@ r{2x  
average daily wage rate 平均每日工资率 9q]n&5  
average expenditure pattern 平均开支模式 k4-S:kVo  
average growth rate 平均增长率 ;W?mQUo:P8  
average net fixed assets 固定资产平均净值 (&!RX.i  
average of relatives 相对价格平均数 {XEX0|TZ  
average price 平均价格 Q.MbzSgXL  
average propensity to consume 平均消费倾向；一般消费倾向 sP~;i qk  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Pq(7lua7  
average rate 平均率 .
2{*>Dzi  
average revenue 平均收入；平均收益 +:kMYL3  
average stock 平均库存；平均存货 &hcD/*_Z  
average yearly rent 平均年租 ;Qi0j<dXd  
avoidance of double taxation 避免双重课税 t\XA JU  
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 !<vy!pXg  
D4O^5?F)|  
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