一些有用的会计术语(也不知道发的地方对不对)A

A: -x0u}I  
A share Ａ股；甲类股份 !:<n]-U  
abatement of tax 减税；减扣免税额 P4dhP-t  
ABN AMRO Bank N.V. 荷兰银行 ]^DNzqu=@h  
above-the-line expenditure 线上项目支出；经常预算支出 ~V!gHJ5M  
above-the-line receipt 线上项目收入；经常预算收入 <(dg^;  
ABSA Asia Limited 南非联合亚洲有限公司 L[.RV*sL  
absolute change 绝对数值变更 r2xIbZ  
absolute expenditure 实际开支 l]__!X  
absolute guideline figure 绝对准则数字 u
+,  
absolute interest 绝对权益 bZzB\FB~  
absolute order of discharge 绝对破产解除令 _(J/$D  
absolute profit margin 绝对利润幅度 1usLCG>w{  
absolute value 实值；绝对值 9/I|oh_ G  
absolutely vested interest 绝对既得权益 w4\g]\  
absorbed cost 已吸收成本；已分摊成本 C.q4rr  
absorption 吸收；分摊；合并 .Fn7yTQ%  
absorption rate 吸收率；摊配率；分摊率 ;UDd4@3`S"  
ACB Finance Limited 亚洲商业财务有限公司 u(g0Ob  
acceptable form of reciprocity 合理的互惠条件 t73" d#+  
acceptable rate 适当利率；适当汇率 =?gDM[t^
  
acceptance agreement 承兑协议 B|6_4ry0U  
acceptance for honour 参加承兑 Q\[2BJo/  
acceptor 承兑人；接受人；受票人 3!0~/8!f@  
acceptor for honour 参加承兑人 ^Jdji:  
accident insurance 意外保险 vSG$2g=  
Accident Insurance Association of Hong Kong 香港意外保险公会 `\5u/i'Ca!  
accident insurance scheme 意外保险计划 ?*2Uw{~}  
accident year basis 意外年度基准 zDx*R3%  
accommodation 通融；贷款 +{pS2I}d  
accommodation bill 通融票据；空头票据 A1V^Gi@i  
accommodation party 汇票代发人 {S5HH"  
account balance 帐户余额；帐户结余 kF29~  
account book 帐簿 0}iND$6@a  
account collected in advance 预收款项 ntt:>j$  
account current book 往来帐簿 $@Kwsoh'  
account of after-acquired property 事后取得的财产报告 W]=$0'  
account of defaulter 拖欠帐目 Sk|DVV$  
account payable 应付帐款 wDz}32wB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ! 4{T<s;q  
account receivable 应收帐款 "$rmy>d  
account receivable report 应收帐款报表 ,f?+QV\T.  
account statement 结单；帐单；会计财务报表 f{eMh47 NC  
account title 帐户名称；会计科目 U *']7-  
accountant's report 会计师报告 E|l qlS7  
Accountant's Report Rules 会计师报告规则 =& =#G3f  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y?@(%PTp  
Accounting Arrangements 《会计安排》 |?/,ED+|>D  
accounting basis 会计基础 brt1Kvu8(  
accounting by Official Receiver 破产管理署署长呈交的帐目 TuX9:Q  
Accounting Circular 《会计通告》 BEnIyVU;L  
accounting class 会计类别 k9vzxZ%s:  
accounting date 记帐日期；会计结算日期 m6^n8%  
accounting for money 款项核算 !,zRg5Wp4  
Accounting Officer 会计主任 TW5Pt{X=f  
accounting period 会计报告期；会计期 \zGmZZ  
accounting policy 会计政策；会计方针 f?|cQ[#t!\  
accounting practice 会计惯例 z*B-`i.  
accounting principle 会计准则
@<,YUp,%S  
accounting record 会计记录 b'$fr6"O1  
accounting report 会计报告 p`2w\P3;)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uKE?VNC]  
Accounting Society of China 中国会计学会 s(MLBV5)w  
accounting statement 会计报表 3}9c0%}F  
accounting system 会计制度；会计系统 1O@ D  
accounting transaction 会计事项；帐务交易 6A,-?W'\  
accounting treatment 会计处理 sbV {RSl  
accounting year 会计年度 l0-zu6iw  
accretion 增值；添加 mel(C1b"j/  
accrual 应计项目；应累算数目 }6!*H!  
accrual basis 应计制；权责发生制 40)Ti  
accrual basis accounting 应计制会计；权责发生制会计 4fa2_  
accrue 应累算；应计 Qy_! +q  
accrued benefit 应累算利益 S<bsrS*$  
accrued charges 应计费用 ;j^C35  
accrued cumulative preference share dividend 应累算的累积优先股股息 vm
 Y*K  
accrued expenses 应累算费用 1NQstmd{  
accrued interest payable 应付利息；应计未付利息 JuTIP6 /G  
accrued interest receivable 应收利息；应计未收利息 Hm*?<o9mxC  
accrued right 累算权益 O[O[E}8#  
accruing profit 应累算的利润 X4{O/G  
accumulated fiscal reserve 累积财政储备 * j]"I=D  
accumulated profit 累积利润；滚存溢利 
2GC{+*  
accumulated reserve 累积储备 r; pS_PV  
accumulation of surplus income 累积收益盈余 [OK(  
acquired assets 既得资产 J.^%VnrFO9  
acquisition 收购；购置；取得 _m2p>(N|  
acquisition cost 购置成本 @^UnrKSd  
acquisition expenses 购置费用 l11+sqg  
acquisition of 100% interest 收购全部股权 $>=?'wr  
acquisition of control 取得控制权 1}Mdo&:t  
acquisition of fixed assets 购置固定资产 fA{t\  
acquisition of shell “买壳” .tH[A[/1 a  
acquisition price 收购价 Tj v)jD  
act of God 天灾 ]mSkjKw  
acting partner 执事合伙人 t],5{UF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Z/~7N9?m(  
active partner 积极参与的合伙人 cH>3|B*y  
active trading 交投活跃 YR/%0^M'0  
actual circulation 实际流通 T>qI,BEY  
actual cost 实际成本 +o[-ED  
actual expenditure 实际开支；实际支出 Bq4^nDK  
actual income 实际入息；实际收入；实际收益 ,ctm;T1H+  
actual market 现货市场 {RPZq2Tpc  
actual price 现货价；实际价格 ZxvBo4>tH  
actual profit 实际利润 X8Y)5
,`s  
actual quotation 实盘；实际价位；实际报价 ! uX0G4  
actual year basis 按实际年度计算 !bg2(2z  
actuals 实货 t+<?$I[  
actuarial investigation 精算调查 fNnX{Wq  
actuarial principle 精算原则 vE<z0l  
actuarial report 精算师报告 GZCX
m+  
Actuarial Society of Hong Kong 香港精算学会 0V[`zOO(o  
actuarial valuation 精算师估值 #$;i 4a  
actuary 精算师 Y `ySNC  
ad referendum agreement 暂定协议；有待覆核的协定 E@%9u#  
ad valorem duty 从价税；按值征税 Tw+V$:$$  
ad valorem duty system 从价税制 tX@G`Mr(  
ad valorem fee 从价费 R7Z7o4jg  
ad valorem tariff 从价关税 }I>h<O  
additional allowance 额外免税额 b^q8s4(  
additional amount for unexpired risk 未过期风险的额外款额 i}E&mv'  
additional assessable profit 补加应评税利润 3Eu;_u_  
additional assessment 补加评税 $l+DkR+  
additional commitment 额外承担 +\/1V`  
additional commitment vote 额外承担拨款 `y0u(m5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )g ; !IL  
additional dependent parent allowance 供养父母额外免税额 7wB*@a-  
additional provision 额外拨款 H{CiN  
additional stamp duty 附加印花税 aRE%(-5  
additional tax 补加税罚款；补加税款 Gw1Rp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N&jHU+{OU  
adjudged bankrupt 被裁定破产 w+W!dM  
adjudicated bankrupt 裁定破产人 Cyu= c1D;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EPu-oE=HW4  
adjudication of bankruptcy 裁定破产；宣告破产 ` 5lW  
adjudication of insolvency 裁定无力偿还债务 fjP(r+[  
adjusted actual 经调整的实数；调整后的实数 ![H{ndH!Q  
adjusted current assets 经调整的流动资产；调整后的流动资产 %(YU*Tf~  
adjusted figure 经调整的数字；调整后的数额 c3]`W7E6L  
adjusted liabilities 经调整的负债；调整后的负债 yi&6HNb  
adjusted loss 经调整的亏损；调整后的亏损 c]1\88  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 YQ$EN>.eO  
adjusted profit 经调整的利润；调整后的利润 8K@>BFk1.  
adjusted surplus 经调整的盈余额；调整后的盈余额 w8iXuRv  
adjusted value 经调整的价值；调整后的价值 /*kc|V  
adjustment 调整；修订；理算〔保险〕 V N<omi+4  
adjustment centre 调剂中心 jL]Y;T8  
adjustment lag 调整过程的时间差距；调整时差 #Bo3:B8  
adjustment mechanism 调整机制 ONU,R\jMb-  
adjustment of loss 亏损调整 qayM0i>>  
adjustment process 调整过程；调整程序 7I4<D
j  
adjustment range 调整幅度 o>i@2_r\&H  
administered exchange rate 受管制汇率 TnXx;v  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \h48]ZjC`  
administration expenses 行政费用 tB)nQw7  
administration fee 手续费；行政费 Xdl7'~k  
administration in bankruptcy 破产管理 y)*W!]:7^>  
administration order 遗产管理令 u0{R;)  
administrator 管理人；遗产管理人 &w'
1  
administrator of the estate 遗产管理人 e gdbv  
admission of debt 债项承认书 |9Pi*)E  
admission of proof 接纳债权证明 ;6AanwR6  
advance 放贷款项；垫付款项；预支款项；预付款项 \S]` { kY,  
advance account 暂支帐目；预付款帐户 Fz.Ij'8.H  
advance compensation 预付补偿金 Da-U@e!  
advance from shareholder 股东垫款 WNo7`)Kx  
advance pending reimbursement 预支以待日后付还 R8bKE(*rxj  
advanced economy 先进经济体系 *F;W 1TF  
advancement 预付；预付财产 Gr8%%]1!0  
advances warrant 垫款令 ,`,1s9\&t  
advancing 贷出 ^{{0ajI9C  
adverse balance 逆差 U ljWBd  
adverse exchange 逆汇 =lZtI6tZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 x +]ek  
advice for collection 托收通知书 =Vat2'>+  
advice of drawing 提款通知书；汇票通知书 |A,<m#C  
advice of payment 付款通知 %n@ ^$&,&;  
Advisory Committee [Securities and Futures Commission] Y?#aUQc  
谘询委员会〔证券及期货事务监察委员会〕 x^~@`]TV^  
Advisory Committee on Diversification 经济多元化谘询委员会 8.ej65r*  
affidavit 誓章；遗产申报誓章 ?A]/ M~3B  
affidavit of no receipt 述明无收款的誓章 $w+()iI  
affiliate 联号；联营公司；附属公司 k3CHv=U{  
affiliated company 附属公司；联号；联营公司 M.3ULt8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 JA2oy09G  
affordability 负担能力 O<()T6  
African Development Bank [AfDB] 非洲开发银行 \&\U&^?  
after-acquired property 事后取得的财产 D5"Xjo*  
after-hours dealing 市后交易 Y. Uca<{.[  
after-tax profit 税后盈利；税后利润；税后溢利 @p%WFNR0  
agency agreement 代理协议 4Is Wp!`W  
agency expenses 代理机构的开支 1A}#j  
agency fee 代理费 >J) 9&?  
Agency Law 《代理法》 Uu[dx}y  
agent 代理人；承销人 \5P 5N]]  
agent of company 公司代理人 >UnLq:
G  
agent's fee 代理人费；经纪费 ]O&\Pn0q  
aggregate 总计；总数；总体数字 3Pgld*i7  
aggregate amount 总款额；总额 Z9q1z~qSQ  
aggregate assets and liabilities 总体资产与负债 ac%x\e$  
aggregate at constant price 按固定价格计算的总体数字 LARMZoyi  
aggregate demand 总需求 ^TEFKx}PX  
aggregate gross position 总持仓量 a[=;6!  
aggregate limit 总限额 }fZ~HqS2w  
aggregate of salaries tax 合计薪俸税 P!u0_6  
aggregate performance 总体表现；总体业绩 g&r3;  
aggregate supply 总体供应 5Zuk`%O  
aggregate surplus 总盈余 ^GnR1.ux  
aggregate total 整体总额 aI
o%~
w  
aggregate value 总值；合计价值 +FH@|~^O  
aggregated basis 合计基准 V='A;gs  
aggregated net chargeable income 合计应课税入息实额 Vy7 )_D  
aggregation 合并计算；合计；总和 45
Lzq6  
aggregation of incomes of husband and wife 夫妇入息合并计算 }6"l`$=Ev  
aggregation of property 财产的总和 FBeo@  
agio 差价；贴水 Nnq r{ub  
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》 )
(+q~KA}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ij2Th]  
《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》 a"m-&mN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]jSRO30H3<  
《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》 j~Mx^ivwj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  %m##i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $6]1T
>  
agreement for a settlement 授产协议 _0o65?F  
agreement for assignment 转让协议 ,wZq~;2  
agreement for sale 售卖协议；买卖协议 4ufT-&m};s  
agreement for sale and purchase 买卖协议 *nB-] w/  
agreement for the payment of interest 支付利息协议 "#P#;]\`  
agreement for the repayment of money 还款协议 tQE<'94A  
agreement of reinsurance 再保险协议 "2ZuI;w  
Agricultural Bank of China 中国农业银行 7QdboEa  
air passenger departure tax 飞机乘客离境税 _'Rg7zHTp-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -ND1+`yD  
airport tax 机场税 -_BX\iP{  
alcohol duty 酒精税 cq~~a(IS  
alienation 让与；让渡；转让 A"/|h].  
alimony 生活费；赡养费 /h 4rW>8D2  
All Ordinaries Index [AOI] 所有普通股指数 )Lg~2]'?j  
all risks 全险；综合险 C9 j{:&  
All Sales Record for Stock Market 《股票市场成交报告》 9L>73P{_  
Allied Capital Resources Limited 新联财务有限公司 0IyT(1hS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3QCCX$,  
allocation letter 拨款信件 qOflvf  
allocation of fund 分配款项；预留款项 0[p"8+x  
allocation of profit 利润分配；溢利分配 N<XMSt  
allocation warrant 拨款令 X7txAp.  
allotment 分配；配股 ^t?vv;@}  
allotment notice 股份配售通知；配股通知 !b?
cY{  
allotment of shares 股份分配 K!(hj '0.  
allowable 可获宽免；免税的 U#`2~Qv/1  
allowable business loss 可扣除的营业亏损 y ~Fi  
allowable expenses 可扣税的支出 Y/T-2)D  
allowance 免税额；津贴；备抵；准备金 =w7+Yt  
allowance for debts 债项的免税额  \|C*b<
 
allowance for depreciation by wear and tear 耗损折旧免税额 T0N6k acl  
allowance for funeral expenses 殡殓费的免税额 q<[o 4qY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e4FR)d0x  
allowance for repairs and outgoings 修葺及支出方面的免税额 aH\A  
allowance to debtor 给债务人的津贴 3Xm> 3  
alteration of capital 资本更改 a5pXn v]A  
alternate trustee 候补受托人 gOr%N!5  
amalgamation 合并 @M6F?;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :qj7i(
  
ambit of charges 征税范围；收费范围 h0")NBRV&  
amended valuation 经修订的估值 pGr4b:N  
American Commodities Exchange 美国商品交易所 v oO7W"  
American Express Bank Limited 美国运通银行 vCUbbQz  
American Stock Exchange 美国证券交易所 "sT)<Wc  
amortization 摊销  v>s,*  
amount due from banks 存放银行同业的款项 4'"WD0  
amount due from banks abroad 存放海外银行同业的款项 |>b;M,`OO  
amount due from holding companies 控股公司欠款 Cx&l0ZXHEX  
amount due from local banks 存放本港银行同业的款项 wQ8<%qi"L  
amount due to banks 银行同业的存款 [-Xah]g  
amount due to banks abroad 海外银行同业的存款 e?pQuF~  
amount due to holding companies 控股公司存款 6!H,(Z]j  
amount due to local banks 本港银行同业的存款 UkcH+0o  
amount due to outport banks 外埠银行同业的存款 \f7R^;`_<R  
amount for note issue 发行纸币的款额 T(Ji%S>  
amount of bond 担保契据的款额 x,HD,VQR/  
amount of consideration 代价款额 55/)2B2J  
amount of contribution 供款数额  r}}2Kl  
amount of indebtedness 负债款额 !6hV|2aJy  
amount of principal of the loan 贷款本金额 & jm1  
amount of rates chargeable 应征差饷数额 K^P&3H*(/n  
amount of share capital 股本额 :i|Bz6Ht4  
amount of sums assured 承保款额 v8zOY#?  
amount of variation 变动幅度 LtPaTe  
amount of vote 拨款数额 Hc-up.?v'v  
amount payable 应付款额 yq[. WPve  
amount receivable 应收款额 lYmxd8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c]"w0a-`^@  
analysis 分析 ;]k\F  
ancillary risk 附属风险 (gIFuOGi>  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;*hVAxs1  
annual accounting date 年结日期 _{n4jdw%(  
annual allowance 每年免税额；年积金；年度津贴；年津 -/Zy{2 <u  
annual balance 年度余额 O;|jLf_If  
annual disposable income 每年可动用收入 a:;7'w
'  
annual estimates 周年预算 <d O~;  
annual fee 年费 LI<Emez  
annual general meeting 周年大会 pG22Nx  
annual growth rate 年增率；每年增长率 K"ly\$F  
annual long-term supplement 长期个案每年补助金
3p]\l ]=  
annual pensionable emolument 可供计算退休金的年薪 /qFY$vj  
annual report 年报 = ?BhtW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0`
Uw[Er&  
annual return 周年报表；周年申报表；每年报税表格 =Y*@8=V  
Annual Return Rules 《周年报表规则》 P9 y+rF.  
annual review of consumer prices 每年消费物价回顾 6}~k4;'}A  
annual roll-forward basis 逐年延展方式 {$>.I  
annual salary 年薪 dKhS;!K9p  
annual statement 年度报表；年度决算表 FAX[|p  
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 }z
,9!{~`  
annuitant 年金受益人 eZD"!AT  
annuity 年金 }2S)CL=  
annuity contract 年金合约 FL4BdJ\  
annuity on human life 人寿年金 wPq9`9 #  
antecedent debt 先前的债项 .hUlI3z9  
ante-dated cheque 倒填日期支票 pE%*r@p4&4  
anticipated expenditure 预期开支 %:j`%F;R  
anticipated net profit 预期纯利 EMpq+LrN  
anticipated revenue 预期收入 9W,%[  
anti-inflation measure 反通货膨胀措施 JeF$ W!!{  
anti-inflationary stance 反通货膨胀立场 ]I
nu'p\  
apparent deficit 表面赤字 ))<vCfuz2  
apparent financial solvency 表面偿债能力 qJ2Z5  
apparent partner 表面合伙人 X_!km-{  
application for personal assessment 个人入息课税申请书 h50]%tp\  
application of fund 资金应用 %V#MUi1  
application to release as liquidator and to destruct the books of accounts and documents Pz\ByD  
申请免除清盘人职务及毁灭帐簿与文件 4iZg2"[D  
appointed actuary 委任精算师 Uy*d@vU9c  
appointed auditor 委任核数师；委任审计师 YT,yRV9#  
appointed trustee 委任的受托人 N1$PW~)Y  
appointer 委任人 1K(mdL{m5  
apportioned pro rata 按比例分摊 PF#<CF$=  
apportionment 分配；分摊  P1)87P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fs-LaV 0  
apportionment formula 分摊方程式 tx)$4v  
apportionment of estate duty 遗产税的分摊 ya[f?0b0  
appraisal 估价；评估 j<`3xd'  
appreciable growth 可观增长 `VvQems  
appreciable impact 显着影响 8(\J~I[^  
appreciable increase 可观增长 FA := )  
appreciation 增值；升值 lBm`W]3T  
appreciation against other currencies 相对其他货币升值 3,2$Ny3N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w'XN<RWA  
appreciation tax 增值税 j\zlp  
appropriation 拨款；拨用；拨付 Z9|A"[b  
appropriation account 拨款帐目 s0:M'wA  
Appropriation Bill 拨款法案 9JX@ck  
appropriation-in-aid system 补助拨款办法 7GS4gSd3  
approved assets 核准资产 :{VXDT"  
approved basket stock 认可一篮子证券 i7cUp3  
approved budget 核准预算 *e<}hmDr  
approved charitable donation 认可慈善捐款 Uq`6VpZ  
approved charitable institution 认可慈善机构 ^Wn+G8n  
approved currency 核准货币；认可货币 jatlv/,  
approved estimates 核准预算 )y i~p  
approved estimates of expenditure 核准开支预算 e\^}PU  
approved overseas insurer 核准海外保险人 G!wb|-4<$  
approved overseas trust company 核准海外信托公司 6b$C/  
approved pooled investment fund 核准汇集投资基金 =vvd)og  
approved provident fund scheme 认可公积金计划 DuT6Od/f  
approved provision 核准拨款 sv!v`zh  
approved redeemable share 核准可赎回股份 ?k($Tc&Q  
approved regional stock 认可地区性证券 =F}qT|K  
approved retirement scheme 认可退休金计划 sI h5cT  
approved subordinated loan 核准附属贷款 UFu0{rY_  
arbitrage 套戥；套汇；套利 r=SCbv  
arbitrageur 套戥者；套汇者 q2'}S A/  
arbitrary amount 临时款项 FP}I+Ys  
arrangement 措施；安排；协定 o|q5eUh=EY  
arrears 欠款 @vX
Xf/  
arrears of pay 欠付薪酬 d R=0K  
arrears of revenue 逾期未收税款；逾期未收的帐项 b)M-q{  
articles of association 组织章程；组织细则；组织章程细则 B}.:7,/0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n
K)1.KVN  
ascertainment of profit 确定利润 H_Va$}8z  
"Asia Clear" “亚洲结算系统” &:u3-:$:9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #I*{_|}=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9Kgyt  
Asian Development Fund [ADF] 亚洲发展基金 *SIYZE'  
Asian dollar bond 亚洲美元债券 Vh2uzG  
Asian dollar market 亚洲美元市场 x*RSD,3  
Asian dollar rate 亚洲美元利率 nC!]@lA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 KLj=M;$:K  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jSH.e?  
asked price 沽盘；喊价；索价；卖方报价 nRu
%0Op  
assessable income 应评税入息 ~WORC\kCW  
assessable loss 应评税亏损 AzSu_  
assessable profit 应评税利润
IG
{Me  
assessable value 应评税值 >d
&0
a:  
assessed profit 估定利润 5S_fvW;  
assessed value 经评估价值 4;3Vc%  
assessment 评税；评定；估价；评税单 kFY2VPP~  
assessment number 评税编号；估价编号  ;(J&%  
assessment of additional tax 补加税评税 ryw%0H18  
assessment of performance 业绩评估；实绩评价 aXG|IN5 *m  
Assessor 评税主任 i+_=7(
e  
asset price bubbles 资产价格泡沫 "Da-e\yA  
asset-backed securities 具资产保证的证券 qY'+@^<U;  
assets accretion 资产增值 Pk;yn;  
assets and liabilities 资产与负债 7U1M;@y  
assets betterment statement 资产递增表；资产改进表 ,4`Vl<6  
assets lending 实物放款；有抵押贷款 Y .cjEeL@  
assets of the company passing on the death 死者去世时转移的公司资产 6 C O5:\  
assets pledged as security for liabilities 用作负债抵押的资产 Q4L=]qc T  
assets portfolio 资产投资组合 QBH|pr  
assets price 资产价格 D&I/Tbc  
assets quality 资产质素 0l& '`  
assets realization 资产变现 9<toDg_  
assets refinancing arrangement 资产再集资安排 k;`1Ia  
assets securitization 资产证券化 jkta]#O  
assets situated outside Hong Kong 在香港以外地方的资产 6<>1,wbq  
assets stripping 削减资产；拆卖资产 }{j@q~w>$  
assets value 资产值 Mis B&Ok`k  
assignee 承让人 i$$h6P#  
assignment 转让；转让书；转让契 }9
W[7V?  
assignment of interest 权益转让 Vdefgq@<  
assignment of letters patent and trade mark 专利证书及商标转让 Y`{62J8oy  
assignment of property 物业转让；物业转让书 l&qyLL2 w  
assignment right 转让权 JZ![:$:  
assignor 转让人 (*=>YE'V{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 g6aqsa  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @ S[As~9X  
associate member 附属会员 R@s|bs?  
associated body corporate 相联法人团体 i+in?!@G:  
associated company 相联公司；联属公司 !Q_Wbu\U  
associated corporation 相联法团 G`jvy@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b_6c
K#  
公认会计师公会〔英国〕 7FyE?  
Association of Futures Exchange Brokers 香港期货经纪协会 GnUD<P=I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [KHlApL  
association of underwriters 承保人组织 s]6;*mI2  
assumption of control 接管 "crp/Bj?  
assurance 担保；保险；转易；转易书 OFmHj]I7=  
assurance of interest 权益的转易 LAnC8O  
at 19XX price 按一九ＸＸ年价格计算 !OQ5AF$  
at a discount 按赔价计算；按贴水价格计算；打折扣 4)k-gKS*  
at a premium 按溢价计算；按升水价格计算 rNo/H<J%+j  
at call 通知付款；按通知 hGw}o,g  
at constant market price 按固定市价计算 .9=4Af  
at constant price 按固定价格计算 MUv#8{+F'/  
at cost 按成本计算 C'y2!Q/"  
at current market price 按当时市价计算；按现时市价计算 U^ ,!  
at current price 按当时价格计算；按现时价格计算 i
2(v7Gef  
at factor cost 按要素成本计算；按生产要素成本计算 z^.dYb7<  
at money-of-the-day price 按付款当日价格计算 }F/w34+;  
at or better 按指定或较佳价位〔买卖指令〕 >B~? }@^Gk  
at par 按面值计算；平价 53ZbtEwhwr  
at sight 见票即付 [>pBz3fn,  
at the close 按收市盘 +WR?<*_  
at the opening 按开市盘 oQ/T5cOj  
attestation 见证；见证条款 oIx|)[  
at-the-money option 平价期权 (~{Y}n
]s  
attorney 受权人；受托代表人 94dd )/a  
attornment 新拥有人承认书 ,%N[FZ`|  
attributable profit 可归属利润 xP9h$!  
attributable share value 可归属股份价值 p=A,yGDV  
Auckland Stock Exchange 奥克兰证券交易所 7RBEEE`)  
auction 拍卖 (3D&GY!/  
auctioneer 拍卖商 7B\NP`l  
audit 审计；核数 0gW{6BtPWm  
Audit Commission 审计署 3h>L0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] H~vrCi~t"  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 + jeOZ  
audit review 帐目审查
E@xrn+L>-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &fWC-|  
audited account 审计帐目；经审计的帐目 u kZK*Y9P  
audited annual account 经审计的周年帐目 CadIux^  
audited balance sheet 经审计的资产负债表 eD2eDxN2  
auditor 核数师；核数主任；审计师 <)~-]  
auditor's certificate 核数师证明书；审计师证明书 _izjvg  
auditor's report 核数师报告；审计师报告 g]}!  
Aussie bond 澳元债券 0%[IG$u)|  
austerity budget 紧缩预算 |39,n~"o&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -P|claO0  
Australia All Ordinaries Index 澳洲所有普通股票指数 W^xO/xu1/  
Australian Dollar [AUD] 澳元 [xrsa!$   
Australian Options Market 澳大利亚期权市场 ^xNzppz`]C  
Australian Securities Commission 澳洲证券事务监察委员会 3h=kn@I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6)?u8K5%r  
Australian Stock Exchange 澳大利亚证券交易所 #\}FQl6  
Austrian Schilling [ATS] 奥地利先令 Ug546Bz  
authentication 认证；鉴证 {5{VGAD&]>  
authority to purchase 委托购买证；委购书 NyRa.hgZ;  
authorization 认可；核准；授权；授权书 qwJp&6  
authorization by direction 指示授权 w|S b`eR  
authorization by instruction 指令授权 3<M yb  
authorization by warrant 令状授权 w:deQ:k  
authorization of unit trust 单位信托的认可  ^,ISz-4  
authorized agent 指定代理人 v&/H6r#E.  
authorized capital 法定资本 :7"Q  
authorized clerk 出市员 MI(#~\Y~P  
authorized dealer 认可交易商 {5X,xdzR  
authorized financial institution 认可财务机构 _4L6  
authorized fund 认可基金 5fiWo^s}  
authorized fund house 获授权的基金公司；认可基金公司 %bF157X5An  
authorized institution 认可机构 ercXw7{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LS9,:!$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I}|a7,8   
authorized insurer 获授权保险人；获认可承保人 *VJISJC  
authorized investment 特准投资项目 iEr?s-or  
authorized person 获授权人 ilJ`_QN  
authorized representative 获授权代表 g~.#.S ds  
authorized share capital 法定股本 Haktr
2I  
automated quotation system 自动报价系统 P;z\vq<h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C"**>OGe  
自动交易系统〔香港期货交易所有限公司〕 +jwk4BU  
automatic adjustment mechanism 自动调整机制 `|Di?4+6%  
automatic adjustment system 自动调整系统 #|Lsi`]+  
Automatic Clearing House 自动票据交换所 *'A*!=5(  
automatic exchange rates accumulation system 自动化汇率累集系统 c?_7e9}2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1 /{~t[*.  
automatic teller machine [ATM] 自动柜员机 h6O'"  
autopay 自动转帐 !a:e=b7g  
available assets 可用资产 @M-w8!.~  
available fiscal reserve 现存财政储备 }}]Lf3;  
available profit 可用利润 _Y&.Nw  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 6=$<R4B  
average 平均；平均数；海损 ]j
VE
 
average basic salary 平均基本薪金 xl,% Z~[  
average consumer expenditure 平均消费开支；一般消费开支 |X A0F\  
average cost 平均成本 kw2yb   
average cost of land production 增辟土地平均成本 M$@~|pQ<  
average daily turnover 平均每日成交额 )LKJfoo PY  
average daily wage rate 平均每日工资率 cf"&22TQ+Z  
average expenditure pattern 平均开支模式 E%D.a=UX,  
average growth rate 平均增长率 |k*bWuXgLs  
average net fixed assets 固定资产平均净值 <W8%eRfU  
average of relatives 相对价格平均数 l P=I0A-  
average price 平均价格 e<1Ewml(]  
average propensity to consume 平均消费倾向；一般消费倾向 ?G',Qtz<K  
average propensity to save 平均储蓄倾向；一般储蓄倾向 tl!dRV92  
average rate 平均率 AQQa6Ce*  
average revenue 平均收入；平均收益 PcT]  
average stock 平均库存；平均存货 DMch88W  
average yearly rent 平均年租  \SQ4yc  
avoidance of double taxation 避免双重课税 ^(C4Q?[2m  
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 uk$MQv*D  
<^5$))r  
给你加分了