一些有用的会计术语(也不知道发的地方对不对)A

A: 3'6
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A share Ａ股；甲类股份 %lPFq-  
abatement of tax 减税；减扣免税额 MhB kr{8  
ABN AMRO Bank N.V. 荷兰银行 p.1|bXY`  
above-the-line expenditure 线上项目支出；经常预算支出 M+^+u 1QQ0  
above-the-line receipt 线上项目收入；经常预算收入 \G*vY#]  
ABSA Asia Limited 南非联合亚洲有限公司 (sn|`k3I  
absolute change 绝对数值变更 7[V'3  
absolute expenditure 实际开支 Z)(C7,Xu  
absolute guideline figure 绝对准则数字 /T*]RO4%>]  
absolute interest 绝对权益 *Mqg_} 0Y  
absolute order of discharge 绝对破产解除令 FyQ^@@  
absolute profit margin 绝对利润幅度 cj<j*(ZZ  
absolute value 实值；绝对值 B|~\m~  
absolutely vested interest 绝对既得权益 Hp":r%)  
absorbed cost 已吸收成本；已分摊成本 NLF{W|X  
absorption 吸收；分摊；合并 |^@TA
=_  
absorption rate 吸收率；摊配率；分摊率 o0Hh&:6!M  
ACB Finance Limited 亚洲商业财务有限公司 L+QEFQ:r5  
acceptable form of reciprocity 合理的互惠条件 $y>J=  
acceptable rate 适当利率；适当汇率 r jL%M';  
acceptance agreement 承兑协议 ,k@fXoW  
acceptance for honour 参加承兑 Nr7MSFiL  
acceptor 承兑人；接受人；受票人 p<6pmW3  
acceptor for honour 参加承兑人 z{^XU"yB  
accident insurance 意外保险 1}!f.cWV(  
Accident Insurance Association of Hong Kong 香港意外保险公会 +B'9!t4 2  
accident insurance scheme 意外保险计划 (N43?iv(  
accident year basis 意外年度基准 >UuLSF}  
accommodation 通融；贷款 uBs[[9je(  
accommodation bill 通融票据；空头票据 ~GS`@IU}  
accommodation party 汇票代发人  PxK  
account balance 帐户余额；帐户结余 {{=7mbc  
account book 帐簿 QkzPzbF"  
account collected in advance 预收款项 @v2kAOw[  
account current book 往来帐簿 Ybx4 Up@  
account of after-acquired property 事后取得的财产报告 9!FV.yp%F  
account of defaulter 拖欠帐目 zYj8\iER  
account payable 应付帐款 Q_1EAxt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Vo(d)"m?  
account receivable 应收帐款 +]|J  
account receivable report 应收帐款报表 8F4#
E U  
account statement 结单；帐单；会计财务报表 nS'0i&<{1  
account title 帐户名称；会计科目 w];t]q|  
accountant's report 会计师报告 iygdX2  
Accountant's Report Rules 会计师报告规则 /sdkQ{J!.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,)Z^b$H]  
Accounting Arrangements 《会计安排》 Mi'eViH  
accounting basis 会计基础 .'7o,)pJ<  
accounting by Official Receiver 破产管理署署长呈交的帐目 dmrM %a}W-  
Accounting Circular 《会计通告》 #ZGWU_l}  
accounting class 会计类别 TiF$',WMv  
accounting date 记帐日期；会计结算日期 :d!.E$S  
accounting for money 款项核算 J/wot,j^  
Accounting Officer 会计主任 JVTG3:zD  
accounting period 会计报告期；会计期 2@AC
mh  
accounting policy 会计政策；会计方针 oChcEx%  
accounting practice 会计惯例 WE`Y!  
accounting principle 会计准则 |2c'0Ibu  
accounting record 会计记录
*+qXXCA  
accounting report 会计报告 G*wn[o(^j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kG,6;aVZ8  
Accounting Society of China 中国会计学会 u8
N+ht@  
accounting statement 会计报表 fX} dh9  
accounting system 会计制度；会计系统 XX}RbE#4  
accounting transaction 会计事项；帐务交易 } "y{d@  
accounting treatment 会计处理 94|BSxc  
accounting year 会计年度 n&
[U/`o  
accretion 增值；添加 I%*o7"  
accrual 应计项目；应累算数目 +5)
;"71  
accrual basis 应计制；权责发生制 ;Cyt2]F  
accrual basis accounting 应计制会计；权责发生制会计 w>VM--  
accrue 应累算；应计 -oe&1RrdVg  
accrued benefit 应累算利益 }N4=~'R  
accrued charges 应计费用 oOe5IczS(  
accrued cumulative preference share dividend 应累算的累积优先股股息 {My/+{eS!?  
accrued expenses 应累算费用 &sWqSS  
accrued interest payable 应付利息；应计未付利息 U#,2et6  
accrued interest receivable 应收利息；应计未收利息 ;U}lh~e11  
accrued right 累算权益 t]"3vE>  
accruing profit 应累算的利润 t91v%L   
accumulated fiscal reserve 累积财政储备 }QG6KJh_%  
accumulated profit 累积利润；滚存溢利 HHoh//(\  
accumulated reserve 累积储备 Z:9"7^+  
accumulation of surplus income 累积收益盈余 WRFzb0;01  
acquired assets 既得资产 W/{HZ<:.  
acquisition 收购；购置；取得 +l&ZN\@0X  
acquisition cost 购置成本 <tgJ-rnL  
acquisition expenses 购置费用 [al$7R&  
acquisition of 100% interest 收购全部股权 4( ^Ht  
acquisition of control 取得控制权 ,n~H]66n  
acquisition of fixed assets 购置固定资产 yHk/8  
acquisition of shell “买壳” )0RH"#,2L  
acquisition price 收购价 x8gUP  
act of God 天灾 ,uEWnZ"4  
acting partner 执事合伙人 ]X4A)%i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oe4Fy}Y_;  
active partner 积极参与的合伙人 UG48g}  
active trading 交投活跃 L&'2  
actual circulation 实际流通 CQzJ_aSJ(  
actual cost 实际成本 sRb)*p'  
actual expenditure 实际开支；实际支出 (K>5DU  
actual income 实际入息；实际收入；实际收益 QSEf  
actual market 现货市场 +lU:I  
actual price 现货价；实际价格 :)?w2'O  
actual profit 实际利润 n>Q/XQXB  
actual quotation 实盘；实际价位；实际报价 eA#J7=eC  
actual year basis 按实际年度计算 AVi w}Y J  
actuals 实货 EQz`o+  
actuarial investigation 精算调查 <q%buyQna  
actuarial principle 精算原则 d5+ (@HSR  
actuarial report 精算师报告 SS@#$t:  
Actuarial Society of Hong Kong 香港精算学会 #ra:^9;Es:  
actuarial valuation 精算师估值 AXz'=T}{  
actuary 精算师 )5)S8~Oc  
ad referendum agreement 暂定协议；有待覆核的协定 B]InOlc47  
ad valorem duty 从价税；按值征税 +!dIEt).U  
ad valorem duty system 从价税制 (PE"_80Z  
ad valorem fee 从价费 pvP|.sw5G  
ad valorem tariff 从价关税 ezCsbV;. [  
additional allowance 额外免税额 JTQ$p*2]  
additional amount for unexpired risk 未过期风险的额外款额 KDwjck"5;  
additional assessable profit 补加应评税利润 8GV$L~i  
additional assessment 补加评税
[L] ca*  
additional commitment 额外承担 qnv9?Xh  
additional commitment vote 额外承担拨款 avykg(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N6EH  
additional dependent parent allowance 供养父母额外免税额 \qi=Us|=  
additional provision 额外拨款 xv9SQ,n<  
additional stamp duty 附加印花税 y7ijT='8  
additional tax 补加税罚款；补加税款 m(XcPb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C B=H1+  
adjudged bankrupt 被裁定破产 r2q
xi'  
adjudicated bankrupt 裁定破产人 oAA%pZ@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 dBX%/  
adjudication of bankruptcy 裁定破产；宣告破产 I(bH.{1n7  
adjudication of insolvency 裁定无力偿还债务 b qEwi[`  
adjusted actual 经调整的实数；调整后的实数 rH$0h2  
adjusted current assets 经调整的流动资产；调整后的流动资产 e ,k,L  
adjusted figure 经调整的数字；调整后的数额 ZVR0Kzu?Ra  
adjusted liabilities 经调整的负债；调整后的负债 W$v5o9\Px  
adjusted loss 经调整的亏损；调整后的亏损 uRh`qnL  
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 0^5SL/2  
adjusted profit 经调整的利润；调整后的利润 `\(Fax  
adjusted surplus 经调整的盈余额；调整后的盈余额 {(Drw~/@  
adjusted value 经调整的价值；调整后的价值 [>oq~[e)?  
adjustment 调整；修订；理算〔保险〕 89U<9j   
adjustment centre 调剂中心 P+wV.pF|  
adjustment lag 调整过程的时间差距；调整时差 Wb68")$  
adjustment mechanism 调整机制 }.$oZo9J  
adjustment of loss 亏损调整 }rxFX  
adjustment process 调整过程；调整程序 o2@8w[r  
adjustment range 调整幅度 O (<Wn-  
administered exchange rate 受管制汇率 _}EGk4
E
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IE+$ET>t  
administration expenses 行政费用 /J<?2T9G  
administration fee 手续费；行政费 x0?8AG%  
administration in bankruptcy 破产管理 i_)j K  
administration order 遗产管理令 NELQo#kjZ  
administrator 管理人；遗产管理人 ~}z{RE($v  
administrator of the estate 遗产管理人 KFkKr>S:  
admission of debt 债项承认书 "$;=8O5O  
admission of proof 接纳债权证明 "/[-U;ck  
advance 放贷款项；垫付款项；预支款项；预付款项 2d>kc2=*  
advance account 暂支帐目；预付款帐户 ,i;kAy)  
advance compensation 预付补偿金 w6'o<=  
advance from shareholder 股东垫款 nMNAn}~*M  
advance pending reimbursement 预支以待日后付还 sFC&DTb?  
advanced economy 先进经济体系 j,8*Z~\5  
advancement 预付；预付财产 W
Xp=>P[  
advances warrant 垫款令 Jb#*QJ=  
advancing 贷出 |)}F}~&  
adverse balance 逆差 PnJr  
adverse exchange 逆汇 5^t68 WOl  
advertisement addressed to shareholders 在报章刊登的致股东通告 Pv1C o:  
advice for collection 托收通知书 dur}3oS0p  
advice of drawing 提款通知书；汇票通知书 TSt-#c4B  
advice of payment 付款通知 &$.Vi&{.  
Advisory Committee [Securities and Futures Commission] MRZWfc  
谘询委员会〔证券及期货事务监察委员会〕 4~53%=+  
Advisory Committee on Diversification 经济多元化谘询委员会 /x"gpKwsB  
affidavit 誓章；遗产申报誓章 DzkE*vR  
affidavit of no receipt 述明无收款的誓章 o 4L9Xb7=G  
affiliate 联号；联营公司；附属公司 \( LKLlam  
affiliated company 附属公司；联号；联营公司 \_#0Z+pX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WOZf4X`[  
affordability 负担能力 n6ETWjP  
African Development Bank [AfDB] 非洲开发银行 ^VR1whCrx  
after-acquired property 事后取得的财产 8*;G\$+  
after-hours dealing 市后交易 &kB[jz_[A  
after-tax profit 税后盈利；税后利润；税后溢利 >r2m1}6g"  
agency agreement 代理协议 L~cswG'K  
agency expenses 代理机构的开支 2fT't"gw  
agency fee 代理费 S)p{4`p%  
Agency Law 《代理法》 :W_S  
agent 代理人；承销人 h6c8
hp.  
agent of company 公司代理人 ?C(Z\"IX  
agent's fee 代理人费；经纪费 Ro*$7j0!Hf  
aggregate 总计；总数；总体数字 4tz8^z[Kw  
aggregate amount 总款额；总额 GrGgR7eC#P  
aggregate assets and liabilities 总体资产与负债 "Q`{+|'=E  
aggregate at constant price 按固定价格计算的总体数字 h `d(?1  
aggregate demand 总需求 rteViq+|.  
aggregate gross position 总持仓量 N{IY\/;\  
aggregate limit 总限额 KFor~A# D  
aggregate of salaries tax 合计薪俸税 e!UR
j\*  
aggregate performance 总体表现；总体业绩 X's-i!  
aggregate supply 总体供应 VHsuC$3W  
aggregate surplus 总盈余 c2Ua!p(c  
aggregate total 整体总额 I1=YSi;A  
aggregate value 总值；合计价值 <T[%03  
aggregated basis 合计基准 6A7UW7/  
aggregated net chargeable income 合计应课税入息实额 %f\ M61Z  
aggregation 合并计算；合计；总和 E1_FK1*V;  
aggregation of incomes of husband and wife 夫妇入息合并计算 !T@>Ld:  
aggregation of property 财产的总和 b#FN3AsR  
agio 差价；贴水 v1?P$f*g  
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》 g><u(3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5m&{f>]T  
《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》 v_J\yW'K  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o^wj_#ai$  
《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》 WZ&/l 65J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |j&u2DM~#m  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 'D#}ce)s#  
agreement for a settlement 授产协议 7 a !b}  
agreement for assignment 转让协议 l"p%]\tZ  
agreement for sale 售卖协议；买卖协议 _|D8~\y  
agreement for sale and purchase 买卖协议 :!;BOCTYI  
agreement for the payment of interest 支付利息协议 $74ZC M  
agreement for the repayment of money 还款协议 @Ytsb!!  
agreement of reinsurance 再保险协议 k ~lj:7g~  
Agricultural Bank of China 中国农业银行 oJVpNE[3]  
air passenger departure tax 飞机乘客离境税 d}3<nz,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I&3L1rl3{*  
airport tax 机场税 F IDNhu  
alcohol duty 酒精税 l]Jk }.  
alienation 让与；让渡；转让 m1a0uEA G  
alimony 生活费；赡养费 >Y
?B(I2e  
All Ordinaries Index [AOI] 所有普通股指数 R!lNm,i  
all risks 全险；综合险 7qt<CLJ  
All Sales Record for Stock Market 《股票市场成交报告》 3M8P%  
Allied Capital Resources Limited 新联财务有限公司 8K*X]Z h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [Maon.t!l  
allocation letter 拨款信件 "\Jq2vM  
allocation of fund 分配款项；预留款项 VV)PSodb  
allocation of profit 利润分配；溢利分配 I! {AWfp0  
allocation warrant 拨款令 Wxkk^J9F3  
allotment 分配；配股 g3 6oEz~|  
allotment notice 股份配售通知；配股通知 8Y3c,p/gS>  
allotment of shares 股份分配 ;Jr6  
allowable 可获宽免；免税的 eft-]c+*0  
allowable business loss 可扣除的营业亏损 {H#1wu^]O$  
allowable expenses 可扣税的支出 YiB]}/  
allowance 免税额；津贴；备抵；准备金 hi"[R@UG  
allowance for debts 债项的免税额 "Y}f"X|  
allowance for depreciation by wear and tear 耗损折旧免税额 ?t$sju(\  
allowance for funeral expenses 殡殓费的免税额 X?z5IL;rt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zLc.4k  
allowance for repairs and outgoings 修葺及支出方面的免税额 1GN>,Lb:o  
allowance to debtor 给债务人的津贴 [bUM x  
alteration of capital 资本更改 }]>[FW  
alternate trustee 候补受托人 +2O('}t  
amalgamation 合并 m<IPi <  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l<<0:
~+q  
ambit of charges 征税范围；收费范围 
QbP W_)N  
amended valuation 经修订的估值 w-FZ`OA`D  
American Commodities Exchange 美国商品交易所 9*GwW&M%1_  
American Express Bank Limited 美国运通银行 B]ul~FX  
American Stock Exchange 美国证券交易所 H"WkZX  
amortization 摊销 fc._*y#AS  
amount due from banks 存放银行同业的款项 #`RYKQwB  
amount due from banks abroad 存放海外银行同业的款项 \)eHf 7H  
amount due from holding companies 控股公司欠款 ~0w7E0DE[  
amount due from local banks 存放本港银行同业的款项 J5)e 7  
amount due to banks 银行同业的存款 91r9RG>  
amount due to banks abroad 海外银行同业的存款 &eQzfx=|km  
amount due to holding companies 控股公司存款 eJ+;!0  
amount due to local banks 本港银行同业的存款 L~x3}o$-o  
amount due to outport banks 外埠银行同业的存款 h>sz@\{  
amount for note issue 发行纸币的款额 OYzt>hdH  
amount of bond 担保契据的款额 'Y(#Yxc  
amount of consideration 代价款额 g
P/[=:  
amount of contribution 供款数额 %E?:9. :NJ  
amount of indebtedness 负债款额 QIQB  
amount of principal of the loan 贷款本金额 [6K2V:6:  
amount of rates chargeable 应征差饷数额 >/;\{IG Wn  
amount of share capital 股本额 \NhCu$'  
amount of sums assured 承保款额 GK)3a 9;  
amount of variation 变动幅度 lyI rO"o  
amount of vote 拨款数额 @^a6^*X>  
amount payable 应付款额 gn1`ZYg  
amount receivable 应收款额 O_K@\<;~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {R `IA|T#k  
analysis 分析 /_@S*=T5  
ancillary risk 附属风险 nL5Gr:SLo  
annual account 周年帐目；周年帐目报表；年度决算；年结 *=ftg&  
annual accounting date 年结日期 `)\_  
annual allowance 每年免税额；年积金；年度津贴；年津 p^Ca-+R3  
annual balance 年度余额 #bUWF|zfT  
annual disposable income 每年可动用收入 ZLy
J  
annual estimates 周年预算 =rl/l8|P  
annual fee 年费 Re5
m  
annual general meeting 周年大会 MG>g?s
'!  
annual growth rate 年增率；每年增长率 t;Jt
+k~  
annual long-term supplement 长期个案每年补助金 IJ!]1fXy+  
annual pensionable emolument 可供计算退休金的年薪 |xZDc6HDW  
annual report 年报 33J}AK^FE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (M4~N)7<P5  
annual return 周年报表；周年申报表；每年报税表格 <89@k(\ /  
Annual Return Rules 《周年报表规则》 (aVsp*E  
annual review of consumer prices 每年消费物价回顾 $5GvF1  
annual roll-forward basis 逐年延展方式 E}lU?U5i  
annual salary 年薪 a({qc0+UK  
annual statement 年度报表；年度决算表 _DMj)enH"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 c=I!?a"  
annuitant 年金受益人 Z{+h~?63  
annuity 年金 bv9\Jp0c  
annuity contract 年金合约 jec03wH_0  
annuity on human life 人寿年金 ]/p0j$Tq$  
antecedent debt 先前的债项 M$1+,[^f  
ante-dated cheque 倒填日期支票 }U7>_b2  
anticipated expenditure 预期开支 qnW5I_
]  
anticipated net profit 预期纯利 ItDe_|!L  
anticipated revenue 预期收入 583ej2HPg  
anti-inflation measure 反通货膨胀措施 #jd?ocoY  
anti-inflationary stance 反通货膨胀立场 ,a?)#X  
apparent deficit 表面赤字 _Jk-nZgn  
apparent financial solvency 表面偿债能力 SOb17:o3|  
apparent partner 表面合伙人 $JqdI/
s  
application for personal assessment 个人入息课税申请书 ~53E)ilB  
application of fund 资金应用 CEc& G  
application to release as liquidator and to destruct the books of accounts and documents V:6#IL  
申请免除清盘人职务及毁灭帐簿与文件 -Hh$3Uv  
appointed actuary 委任精算师 UYW%%5p?  
appointed auditor 委任核数师；委任审计师 v!t*Ng  
appointed trustee 委任的受托人 |o~FKy1'z\  
appointer 委任人 Vyj>&"28  
apportioned pro rata 按比例分摊 $^IuE0.  
apportionment 分配；分摊 H|0B*i@81  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <E$P  
apportionment formula 分摊方程式 +6*oO|  
apportionment of estate duty 遗产税的分摊 lk \|EG  
appraisal 估价；评估 6ecr]=Cv  
appreciable growth 可观增长 KZ ?<&x  
appreciable impact 显着影响 6Kh:m-E9  
appreciable increase 可观增长 0MMY{@n  
appreciation 增值；升值 zF;}b3oIo  
appreciation against other currencies 相对其他货币升值 86/CA[Y-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L}nj#z4g  
appreciation tax 增值税 <%JdQ82?  
appropriation 拨款；拨用；拨付 |?s%8c'w=  
appropriation account 拨款帐目 *{Wh-bc  
Appropriation Bill 拨款法案 J4j?rLR3p  
appropriation-in-aid system 补助拨款办法 &w2
.b:HF  
approved assets 核准资产 S#jH2fRo  
approved basket stock 认可一篮子证券 HGWwGd  
approved budget 核准预算 JQ+4 SomK  
approved charitable donation 认可慈善捐款 2-o,4EfHVO  
approved charitable institution 认可慈善机构 pTGq4v@6x  
approved currency 核准货币；认可货币 9Lk.\.  
approved estimates 核准预算 EM vV  
approved estimates of expenditure 核准开支预算 LAwX9q`  
approved overseas insurer 核准海外保险人 BRQ9kK20  
approved overseas trust company 核准海外信托公司 PH
fGl  
approved pooled investment fund 核准汇集投资基金 aC]~   
approved provident fund scheme 认可公积金计划 ?P<&8eY  
approved provision 核准拨款 )prpG !  
approved redeemable share 核准可赎回股份 GK95=?f~8;  
approved regional stock 认可地区性证券 &BG^:4b  
approved retirement scheme 认可退休金计划 ~#I1!y~`  
approved subordinated loan 核准附属贷款 ~W5fJd0  
arbitrage 套戥；套汇；套利 IAnY+=^  
arbitrageur 套戥者；套汇者 ,U>g L
TS  
arbitrary amount 临时款项 #$jAGt3^BT  
arrangement 措施；安排；协定 [+{ ot   
arrears 欠款 /Ia=/Jj7N  
arrears of pay 欠付薪酬 ~lCG37  
arrears of revenue 逾期未收税款；逾期未收的帐项 v6s8 p  
articles of association 组织章程；组织细则；组织章程细则 Zdh4CNEeFP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kC|tv{g#>  
ascertainment of profit 确定利润 5y=X?hF~)  
"Asia Clear" “亚洲结算系统” iA^w2K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 A6lf-8ncx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XZd !c Ff  
Asian Development Fund [ADF] 亚洲发展基金 F!pUfF,&  
Asian dollar bond 亚洲美元债券 {zbH.V[  
Asian dollar market 亚洲美元市场 i`2Q;Az_P6  
Asian dollar rate 亚洲美元利率 7X|&:V.s|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4I:Jb;k>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (`3Bi]7  
asked price 沽盘；喊价；索价；卖方报价 @=Ly#HuUM  
assessable income 应评税入息 *sAoYx  
assessable loss 应评税亏损 xhUQ.(S`r6  
assessable profit 应评税利润 8Y5* 1E*  
assessable value 应评税值 rRT9)wDa  
assessed profit 估定利润 b\=0[kBQw  
assessed value 经评估价值 ]P(Eo|)
m  
assessment 评税；评定；估价；评税单 )KXLL;]  
assessment number 评税编号；估价编号
ywq{9)vq  
assessment of additional tax 补加税评税 Esw&ScBOP  
assessment of performance 业绩评估；实绩评价 jXZKR(L  
Assessor 评税主任 7dPA>5"XD  
asset price bubbles 资产价格泡沫 WgE~H)_%  
asset-backed securities 具资产保证的证券 VrF]X#\)  
assets accretion 资产增值  `Yoafa  
assets and liabilities 资产与负债
bnD>/z]E  
assets betterment statement 资产递增表；资产改进表 bI]1!bi]i  
assets lending 实物放款；有抵押贷款 Q=e?G300#L  
assets of the company passing on the death 死者去世时转移的公司资产 71K6] ~<  
assets pledged as security for liabilities 用作负债抵押的资产 'QCvN b6  
assets portfolio 资产投资组合 ~JC``&6E=}  
assets price 资产价格 y9W*/H{[`  
assets quality 资产质素 U?#6I-  
assets realization 资产变现 0>Mm |x*5  
assets refinancing arrangement 资产再集资安排 QREIr |q'  
assets securitization 资产证券化 ]NTHit^EX  
assets situated outside Hong Kong 在香港以外地方的资产 @q^WD_k  
assets stripping 削减资产；拆卖资产 #\`6ZHW  
assets value 资产值 gkBat
(Uc  
assignee 承让人 H[-zQ#I9  
assignment 转让；转让书；转让契 O,^,G<`  
assignment of interest 权益转让 >IoOCQQ*  
assignment of letters patent and trade mark 专利证书及商标转让 -|f9~(t  
assignment of property 物业转让；物业转让书 HkEp}R  
assignment right 转让权 vf5[x!4  
assignor 转让人 Em4TEv  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =@3Qsd  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W!IK>IW"  
associate member 附属会员 } k5pfz  
associated body corporate 相联法人团体 _;'}P2&Q  
associated company 相联公司；联属公司 `awk@  
associated corporation 相联法团 QZh8l-!#5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /x$jd)C  
公认会计师公会〔英国〕 <6(u%t0k5  
Association of Futures Exchange Brokers 香港期货经纪协会 x!I7vs~~zW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  |2n2  
association of underwriters 承保人组织 >{m>&u;Cc  
assumption of control 接管 0Fbq/63  
assurance 担保；保险；转易；转易书 D;Az>]>q  
assurance of interest 权益的转易 UKX'A)$  
at 19XX price 按一九ＸＸ年价格计算 F+hsIsQ  
at a discount 按赔价计算；按贴水价格计算；打折扣 3*8#cSQ/6o  
at a premium 按溢价计算；按升水价格计算 <~: g  
at call 通知付款；按通知 _^SNI~  
at constant market price 按固定市价计算 X-n'?=  
at constant price 按固定价格计算 m1+DeXR_g  
at cost 按成本计算 W9eR3q  
at current market price 按当时市价计算；按现时市价计算 !>>$'.nb@~  
at current price 按当时价格计算；按现时价格计算 L Q;JtLu1  
at factor cost 按要素成本计算；按生产要素成本计算 ]&}?J:+?0E  
at money-of-the-day price 按付款当日价格计算 <Xl G:nmY  
at or better 按指定或较佳价位〔买卖指令〕 H2k>E}`  
at par 按面值计算；平价 !_x-aro3<  
at sight 见票即付 xss D2*l  
at the close 按收市盘 apw8wL2  
at the opening 按开市盘 -O(.J'=8  
attestation 见证；见证条款 j5$Sm  
at-the-money option 平价期权 =3 -G  
attorney 受权人；受托代表人 Zqx5I~  
attornment 新拥有人承认书
w7dG=a&  
attributable profit 可归属利润 ia?8Z"&lK  
attributable share value 可归属股份价值 Q%t8cJL  
Auckland Stock Exchange 奥克兰证券交易所 ?dxhe7m  
auction 拍卖 @<alWBS  
auctioneer 拍卖商 ?+5K2Zk  
audit 审计；核数 ~
hM4({/QN  
Audit Commission 审计署 c-s ~q/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ->93.sge  
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〕 g00XZ0@  
audit review 帐目审查 H 5sj% v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Q>sq:R+'  
audited account 审计帐目；经审计的帐目 {a(YV\^y|H  
audited annual account 经审计的周年帐目 D, 3x:nK  
audited balance sheet 经审计的资产负债表 Y9PG  
auditor 核数师；核数主任；审计师 6'qs=Ql  
auditor's certificate 核数师证明书；审计师证明书 B&.XGo)  
auditor's report 核数师报告；审计师报告 "G4{;!0C  
Aussie bond 澳元债券 1h)I&T"kZ  
austerity budget 紧缩预算 ,Zs-<e"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :[AW  
Australia All Ordinaries Index 澳洲所有普通股票指数 0eUsvzz15  
Australian Dollar [AUD] 澳元 B}*xrPj  
Australian Options Market 澳大利亚期权市场 N2~DxVJ5cT  
Australian Securities Commission 澳洲证券事务监察委员会 $e<3z6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W6wgX0H  
Australian Stock Exchange 澳大利亚证券交易所 !JrVh$K  
Austrian Schilling [ATS] 奥地利先令 jfgAI7;b  
authentication 认证；鉴证
$vc:u6I[  
authority to purchase 委托购买证；委购书 JsiJ=zo<  
authorization 认可；核准；授权；授权书 l&T;G9z  
authorization by direction 指示授权 n{UB^-}5  
authorization by instruction 指令授权 8+GlM+>4  
authorization by warrant 令状授权 Pb[wysy  
authorization of unit trust 单位信托的认可 ,T1t`  
authorized agent 指定代理人 eqjl$QWPJS  
authorized capital 法定资本 X0 %k`3  
authorized clerk 出市员 'f5,%e2#  
authorized dealer 认可交易商 }0f[x ?V  
authorized financial institution 认可财务机构 DmD*,[rD  
authorized fund 认可基金 =_v_#;h&  
authorized fund house 获授权的基金公司；认可基金公司 T.&^1qWWA  
authorized institution 认可机构 )8LCmvQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Zkxt>%20~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x2K.5q>  
authorized insurer 获授权保险人；获认可承保人 hEEbH@b  
authorized investment 特准投资项目 *=r,V  
authorized person 获授权人 v?Y9z!M  
authorized representative 获授权代表 +gT?{;3[i  
authorized share capital 法定股本 - d>)  
automated quotation system 自动报价系统 BBy/bc!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8HTV"60hTs  
自动交易系统〔香港期货交易所有限公司〕 oYqlN6n,=6  
automatic adjustment mechanism 自动调整机制 b]*9![_  
automatic adjustment system 自动调整系统 <EpP;  
Automatic Clearing House 自动票据交换所 (u$Q  
automatic exchange rates accumulation system 自动化汇率累集系统 m2VF}% EIr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `Jz"rh-M  
automatic teller machine [ATM] 自动柜员机 9~>;sjJk  
autopay 自动转帐 S W  
available assets 可用资产 4$vya+mAk5  
available fiscal reserve 现存财政储备 L!/USh:IP  
available profit 可用利润 qW7S<ouh  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Pk*EnA)  
average 平均；平均数；海损 5z#>>|1>#  
average basic salary 平均基本薪金 -*tP_=-Dg  
average consumer expenditure 平均消费开支；一般消费开支 J^1w& 40
 
average cost 平均成本 9Y*6AaKE6  
average cost of land production 增辟土地平均成本 pspV~9,  
average daily turnover 平均每日成交额 ^V>sNR  
average daily wage rate 平均每日工资率 3QGg;
  
average expenditure pattern 平均开支模式 |QxDjL<&t4  
average growth rate 平均增长率 [l'
~>  
average net fixed assets 固定资产平均净值 PsLuyGR.<  
average of relatives 相对价格平均数 =;c? 6{<1  
average price 平均价格 QbS w<V  
average propensity to consume 平均消费倾向；一般消费倾向 S{J$[!F  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %.<w8ag  
average rate 平均率 Az"3f  
average revenue 平均收入；平均收益 @KNp?2a  
average stock 平均库存；平均存货 O2A Z|[*I  
average yearly rent 平均年租 Ks!.$
y:x  
avoidance of double taxation 避免双重课税 !y?g$e`  
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 !L-.bve!  
hIP
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