一些有用的会计术语(也不知道发的地方对不对)A

A: Dr76+9'i  
A share Ａ股；甲类股份 eL<jA9cJ9  
abatement of tax 减税；减扣免税额 :5F(,
Z_  
ABN AMRO Bank N.V. 荷兰银行 l"7#(a  
above-the-line expenditure 线上项目支出；经常预算支出 U~d%5?q  
above-the-line receipt 线上项目收入；经常预算收入 'Z]wh.]T  
ABSA Asia Limited 南非联合亚洲有限公司 NTEN
 
absolute change 绝对数值变更 @j"6f|d  
absolute expenditure 实际开支 `(ik2#B`}  
absolute guideline figure 绝对准则数字 e,r7UtjoxR  
absolute interest 绝对权益 s7sTY   
absolute order of discharge 绝对破产解除令 1:r#m- \  
absolute profit margin 绝对利润幅度 _u'y7-  
absolute value 实值；绝对值 Uy.ihh$I-  
absolutely vested interest 绝对既得权益 2C1NDrS;}  
absorbed cost 已吸收成本；已分摊成本 %P{3c~?DH  
absorption 吸收；分摊；合并 3/PvH E{R  
absorption rate 吸收率；摊配率；分摊率 S{3c}>n  
ACB Finance Limited 亚洲商业财务有限公司 z4~p(tl  
acceptable form of reciprocity 合理的互惠条件 (L1F],Au  
acceptable rate 适当利率；适当汇率 wFMw&=j  
acceptance agreement 承兑协议 4*D"*kR;  
acceptance for honour 参加承兑 /2 hk9XM  
acceptor 承兑人；接受人；受票人 Rt:^'Qi$!  
acceptor for honour 参加承兑人 1w,34*-}  
accident insurance 意外保险 \ @[Q3.VX  
Accident Insurance Association of Hong Kong 香港意外保险公会 CZ'm|^S  
accident insurance scheme 意外保险计划 I~6 o<HO  
accident year basis 意外年度基准 $4
}G  
accommodation 通融；贷款 |fIyq}{7  
accommodation bill 通融票据；空头票据 zWv0y8[d  
accommodation party 汇票代发人 mYj)![  
account balance 帐户余额；帐户结余 GwfCl{l  
account book 帐簿 ksCF"o/@V  
account collected in advance 预收款项 JypP[yQ  
account current book 往来帐簿 bdLi_k  
account of after-acquired property 事后取得的财产报告 6(BgnH8oc  
account of defaulter 拖欠帐目 9UVT]acq  
account payable 应付帐款 }-J0cV  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 NuOxEyC  
account receivable 应收帐款 V#b=mp  
account receivable report 应收帐款报表 @OGG]0 J  
account statement 结单；帐单；会计财务报表 fUGappb  
account title 帐户名称；会计科目 Zxhbnl6  
accountant's report 会计师报告 N|Ag8/2A  
Accountant's Report Rules 会计师报告规则 q3#+G:nh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (Q @'fb9z  
Accounting Arrangements 《会计安排》 /%s:aO  
accounting basis 会计基础 r/HCWs|  
accounting by Official Receiver 破产管理署署长呈交的帐目 7(oA(l1V  
Accounting Circular 《会计通告》 `R>z{-@=  
accounting class 会计类别 KQvSeH>r  
accounting date 记帐日期；会计结算日期 ~**x_ v  
accounting for money 款项核算 .Zj`_5C  
Accounting Officer 会计主任 C\aHr!  
accounting period 会计报告期；会计期 vf$IF|  
accounting policy 会计政策；会计方针 +iFt)  
accounting practice 会计惯例 | oK9o6m4  
accounting principle 会计准则 ~;a\S3  
accounting record 会计记录 HsUh5;  
accounting report 会计报告 @K+gh
#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .)_2AoT7[  
Accounting Society of China 中国会计学会 ~#jiX6<I  
accounting statement 会计报表 7Xu#|k  
accounting system 会计制度；会计系统 zA8@'`Id  
accounting transaction 会计事项；帐务交易 wpN3-D  
accounting treatment 会计处理 d6ef)mw  
accounting year 会计年度 vV*J;%MO  
accretion 增值；添加 fU?#^Lg  
accrual 应计项目；应累算数目 L
t=32SvTn  
accrual basis 应计制；权责发生制 \/?J)k3H.  
accrual basis accounting 应计制会计；权责发生制会计 =4co$oD}  
accrue 应累算；应计 |/^S%t6*  
accrued benefit 应累算利益 ;>f\fhi'  
accrued charges 应计费用 3l45(%g+  
accrued cumulative preference share dividend 应累算的累积优先股股息 (XW'1@b  
accrued expenses 应累算费用 E5@=LS  
accrued interest payable 应付利息；应计未付利息 y
`j=(|DV  
accrued interest receivable 应收利息；应计未收利息 vq^';<Wh.  
accrued right 累算权益 *i^$xjOa  
accruing profit 应累算的利润 F]PsS(  
accumulated fiscal reserve 累积财政储备 DU$
#tg}{  
accumulated profit 累积利润；滚存溢利 5h`LWAB  
accumulated reserve 累积储备 )\ceanS  
accumulation of surplus income 累积收益盈余 4xr^4\lk  
acquired assets 既得资产 Su"Z3gm5Kw  
acquisition 收购；购置；取得 E:ci/09wD  
acquisition cost 购置成本 Ul9^"o  
acquisition expenses 购置费用 K%+4M#jj5  
acquisition of 100% interest 收购全部股权 Q}OloA(+  
acquisition of control 取得控制权 op5`#{  
acquisition of fixed assets 购置固定资产 8cG`We8l&  
acquisition of shell “买壳” q(:L8nKT]  
acquisition price 收购价 +(92}~RK  
act of God 天灾 A8{ xZsH  
acting partner 执事合伙人 LUId<We  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cS7\,/4S  
active partner 积极参与的合伙人 kj[boxN  
active trading 交投活跃 WV.hQX9P  
actual circulation 实际流通 DAP/  
actual cost 实际成本 h!K" ;qw  
actual expenditure 实际开支；实际支出 n#b{  
actual income 实际入息；实际收入；实际收益 hN6wp_  
actual market 现货市场 V%PQlc.X  
actual price 现货价；实际价格 ?o?$HK  
actual profit 实际利润
$zp|()_  
actual quotation 实盘；实际价位；实际报价 ~M-L+X
Zl(  
actual year basis 按实际年度计算 cI@qt>&  
actuals 实货 &C+2p  
actuarial investigation 精算调查 -43>?m/a  
actuarial principle 精算原则 t#|R"Q#  
actuarial report 精算师报告 m^!j)\sM5  
Actuarial Society of Hong Kong 香港精算学会 ufIv
vZ*  
actuarial valuation 精算师估值 BJWlx*U]  
actuary 精算师 9!Q ZuZY  
ad referendum agreement 暂定协议；有待覆核的协定 /go[}X5QR[  
ad valorem duty 从价税；按值征税  gmbRH5k  
ad valorem duty system 从价税制 8]^|&"i.\d  
ad valorem fee 从价费 n|&=6hiI  
ad valorem tariff 从价关税 X5[vQ3^  
additional allowance 额外免税额 qi7C.w;  
additional amount for unexpired risk 未过期风险的额外款额 U\H[.qY-  
additional assessable profit 补加应评税利润 ^ExuIe  
additional assessment 补加评税 ,o%by5j"^N  
additional commitment 额外承担 OxGfLeP.R!  
additional commitment vote 额外承担拨款 cMZy~>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UWC4PWL,>C  
additional dependent parent allowance 供养父母额外免税额 YR-G:-(#b  
additional provision 额外拨款 h`\$8oV  
additional stamp duty 附加印花税 ;Y;r%DJ  
additional tax 补加税罚款；补加税款 I<D7Jj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vLHn4>J,R  
adjudged bankrupt 被裁定破产 qS@3:R  
adjudicated bankrupt 裁定破产人 tm.60udbo  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {{Ox%Zm  
adjudication of bankruptcy 裁定破产；宣告破产 3=sBe H
L  
adjudication of insolvency 裁定无力偿还债务 k+-?b(z)$  
adjusted actual 经调整的实数；调整后的实数 {c9 fv H  
adjusted current assets 经调整的流动资产；调整后的流动资产 CO@G
%1#  
adjusted figure 经调整的数字；调整后的数额 YZ+G7D>  
adjusted liabilities 经调整的负债；调整后的负债 AZc=Bbh  
adjusted loss 经调整的亏损；调整后的亏损 trwQ@7  
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 X/2GTU7?  
adjusted profit 经调整的利润；调整后的利润 8Lx/ZGy  
adjusted surplus 经调整的盈余额；调整后的盈余额 (FApkvy  
adjusted value 经调整的价值；调整后的价值 B._YT   
adjustment 调整；修订；理算〔保险〕 r/'!#7dLG-  
adjustment centre 调剂中心 9)W3\I>U-  
adjustment lag 调整过程的时间差距；调整时差 ~k"b"+2  
adjustment mechanism 调整机制 ial{A6X  
adjustment of loss 亏损调整 6R<+_e+v  
adjustment process 调整过程；调整程序 wB0vpt5f  
adjustment range 调整幅度 
\z.bORy  
administered exchange rate 受管制汇率 ~9
FL]qo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 A)"L+Yu5  
administration expenses 行政费用 Dh2Cj-| ~  
administration fee 手续费；行政费 s=(q#Z  
administration in bankruptcy 破产管理 L}rZ1wV6  
administration order 遗产管理令 3pvqF,"~D  
administrator 管理人；遗产管理人 3{?X>6T  
administrator of the estate 遗产管理人 s2S
V   
admission of debt 债项承认书 m8
{8r>6*  
admission of proof 接纳债权证明 N s0,Z#Z+  
advance 放贷款项；垫付款项；预支款项；预付款项 "ymR8y'  
advance account 暂支帐目；预付款帐户 U[x$QG6m!  
advance compensation 预付补偿金 4%~*}  
advance from shareholder 股东垫款 mN]WjfII  
advance pending reimbursement 预支以待日后付还 ;UTM9.o[  
advanced economy 先进经济体系
ljZRz$y  
advancement 预付；预付财产 lb't
VO  
advances warrant 垫款令 M{G}-QK_.  
advancing 贷出
;X<Ez5v3  
adverse balance 逆差 
U&BCd$  
adverse exchange 逆汇 KLW5Ad:/rI  
advertisement addressed to shareholders 在报章刊登的致股东通告 T(x@gwc  
advice for collection 托收通知书 }p*|8$#x"  
advice of drawing 提款通知书；汇票通知书 x6R M)rr  
advice of payment 付款通知 E8
r6P:5d`  
Advisory Committee [Securities and Futures Commission] <
DR|r  
谘询委员会〔证券及期货事务监察委员会〕 *Igb3xK%  
Advisory Committee on Diversification 经济多元化谘询委员会 )m;*d7l~p  
affidavit 誓章；遗产申报誓章 OJa(Gds  
affidavit of no receipt 述明无收款的誓章 4RVqfD  
affiliate 联号；联营公司；附属公司 Pz0Ma
fF|T  
affiliated company 附属公司；联号；联营公司 2kVZlt'y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 P'tXG  
affordability 负担能力 \DujF>:  
African Development Bank [AfDB] 非洲开发银行 Cwls e-  
after-acquired property 事后取得的财产 P*iC#w]m  
after-hours dealing 市后交易 G8+&fn6  
after-tax profit 税后盈利；税后利润；税后溢利 G3^<l0?S  
agency agreement 代理协议 >eG<N@13p  
agency expenses 代理机构的开支 lH=|Qu  
agency fee 代理费 zTB&Wlt  
Agency Law 《代理法》 2YZ>nqy  
agent 代理人；承销人 .c}+kHv  
agent of company 公司代理人 )TiM>{  
agent's fee 代理人费；经纪费 T}^3Re`i  
aggregate 总计；总数；总体数字 b_nE4>  
aggregate amount 总款额；总额 :5CyR3P  
aggregate assets and liabilities 总体资产与负债 $L0sBW&  
aggregate at constant price 按固定价格计算的总体数字 I m I$~q'  
aggregate demand 总需求 q{9 \hEeb  
aggregate gross position 总持仓量 E& 6I`8  
aggregate limit 总限额 z7IJSj1gQI  
aggregate of salaries tax 合计薪俸税 Rmmu#-{Y  
aggregate performance 总体表现；总体业绩 \O "`o4  
aggregate supply 总体供应 hH5~T5?\  
aggregate surplus 总盈余 f}2}Ta  
aggregate total 整体总额 Z C01MDIY  
aggregate value 总值；合计价值 \_,p@r]Q  
aggregated basis 合计基准 TSewq4`K  
aggregated net chargeable income 合计应课税入息实额 V5Z
C2H  
aggregation 合并计算；合计；总和 I9G^T' W  
aggregation of incomes of husband and wife 夫妇入息合并计算 tIDN~[1  
aggregation of property 财产的总和 J78.-J5 j0  
agio 差价；贴水 vwu/33  
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》 *V',@NH#Os  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [5L?#Y  
《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》 ow9a^|@a  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !@Qk=Xkg  
《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》 7OmT^jV2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ds!nl1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 B;N<{Gb
 
agreement for a settlement 授产协议 j36YIz$a  
agreement for assignment 转让协议 Z}!'fX."  
agreement for sale 售卖协议；买卖协议 x@q.u3o9  
agreement for sale and purchase 买卖协议 #fa,}aj  
agreement for the payment of interest 支付利息协议 ;GG,Z#\m  
agreement for the repayment of money 还款协议 c|.te]!ds  
agreement of reinsurance 再保险协议
(4 ZeyG@  
Agricultural Bank of China 中国农业银行 lFt!  
air passenger departure tax 飞机乘客离境税 xk~gGT&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }p6]az3  
airport tax 机场税 o%
~fJx:]y  
alcohol duty 酒精税 8WQ#)  
alienation 让与；让渡；转让 #[9UCX^=  
alimony 生活费；赡养费 lfDd%.:q4S  
All Ordinaries Index [AOI] 所有普通股指数 :a/rwZ[r  
all risks 全险；综合险 13F]7l-#  
All Sales Record for Stock Market 《股票市场成交报告》 1+$F= M~  
Allied Capital Resources Limited 新联财务有限公司 k"cMAu.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +'gO%^{l  
allocation letter 拨款信件 BkB_?^Nv8  
allocation of fund 分配款项；预留款项 M}[Q2v\  
allocation of profit 利润分配；溢利分配 _f@,)n
  
allocation warrant 拨款令 sc+%v1Y#}  
allotment 分配；配股 J@/4CSCR]  
allotment notice 股份配售通知；配股通知 SeXgBbGAne  
allotment of shares 股份分配 9Zl4NV&B  
allowable 可获宽免；免税的 ;6PU  
allowable business loss 可扣除的营业亏损 VI4mEq,V  
allowable expenses 可扣税的支出 c>D~MCNxg  
allowance 免税额；津贴；备抵；准备金 u=InE|SH  
allowance for debts 债项的免税额 ;&J>a8B$  
allowance for depreciation by wear and tear 耗损折旧免税额 kl:/PM^  
allowance for funeral expenses 殡殓费的免税额 Ywhhs }f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y%%VJ}'X!  
allowance for repairs and outgoings 修葺及支出方面的免税额 >gzM-d  
allowance to debtor 给债务人的津贴 [?7QmZK  
alteration of capital 资本更改 :1qLRr  
alternate trustee 候补受托人 K!CVS7  
amalgamation 合并 5B:"$vC{=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3v_j*wy  
ambit of charges 征税范围；收费范围 /Q@4HV  
amended valuation 经修订的估值 eG(YORkR  
American Commodities Exchange 美国商品交易所 /~'C!so[v  
American Express Bank Limited 美国运通银行 Wo&22,
EB  
American Stock Exchange 美国证券交易所 +I5\`By=  
amortization 摊销 X8Z) W?vu  
amount due from banks 存放银行同业的款项 QDYuJ&!h  
amount due from banks abroad 存放海外银行同业的款项 C2rG3X^~Jm  
amount due from holding companies 控股公司欠款 S\N l|U[  
amount due from local banks 存放本港银行同业的款项 \wz^Z{U  
amount due to banks 银行同业的存款
^}$t(t  
amount due to banks abroad 海外银行同业的存款 >4wigc  
amount due to holding companies 控股公司存款 i/_rz.
c~3  
amount due to local banks 本港银行同业的存款 f91]0B`C  
amount due to outport banks 外埠银行同业的存款 >mA]2gV<a  
amount for note issue 发行纸币的款额 Y<W9
LF  
amount of bond 担保契据的款额 #\X)|p2  
amount of consideration 代价款额 }bw^p.ci  
amount of contribution 供款数额 Te}gmt+#%  
amount of indebtedness 负债款额 k0j4P^d  
amount of principal of the loan 贷款本金额 UeCi{W  
amount of rates chargeable 应征差饷数额 [/hoNCH!  
amount of share capital 股本额 zu?112-v2  
amount of sums assured 承保款额 -x6_HibbD  
amount of variation 变动幅度 LI}e_=E  
amount of vote 拨款数额 )2y [#Blo  
amount payable 应付款额 !
U@ETo  
amount receivable 应收款额 sT1OAK\^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U3Gg:onuE  
analysis 分析 .CEC g*f  
ancillary risk 附属风险 I
_f%%N%  
annual account 周年帐目；周年帐目报表；年度决算；年结 Zex~ $r  
annual accounting date 年结日期 g0biw?  
annual allowance 每年免税额；年积金；年度津贴；年津 fsOlg9  
annual balance 年度余额 PtuRXx  
annual disposable income 每年可动用收入 31^/9lb  
annual estimates 周年预算 90+Vw`Gz=  
annual fee 年费 /'{vDxZf R  
annual general meeting 周年大会 <fBJ@>  
annual growth rate 年增率；每年增长率 r+%3Y:dZE  
annual long-term supplement 长期个案每年补助金 =AaF$R  
annual pensionable emolument 可供计算退休金的年薪 ]vcT2lr]  
annual report 年报 NaoOgZ?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _`=qc/-0  
annual return 周年报表；周年申报表；每年报税表格 V#,|#2otZ  
Annual Return Rules 《周年报表规则》 Ma?uB8o+~  
annual review of consumer prices 每年消费物价回顾 Z*3RI5)dx  
annual roll-forward basis 逐年延展方式 W!ug^2"  
annual salary 年薪 gLt6u|0q  
annual statement 年度报表；年度决算表 hO> q|+mC  
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 ~ a
2A"#f  
annuitant 年金受益人 oNXYBeu+  
annuity 年金 Iw[zN[oz  
annuity contract 年金合约 9-j-nx @)  
annuity on human life 人寿年金 DmgDhNXKq  
antecedent debt 先前的债项 lv]U)p  
ante-dated cheque 倒填日期支票 $Xo_8SX,  
anticipated expenditure 预期开支 FP{=b/  
anticipated net profit 预期纯利 MbYgGE,LA  
anticipated revenue 预期收入 4V[(RXc/  
anti-inflation measure 反通货膨胀措施 4mW$+lzn  
anti-inflationary stance 反通货膨胀立场 ;FwUUKj  
apparent deficit 表面赤字 pR0!bgC  
apparent financial solvency 表面偿债能力 _^{RtP#=  
apparent partner 表面合伙人 vRaxB  
application for personal assessment 个人入息课税申请书 4 w*m]D{  
application of fund 资金应用 $U ._4  
application to release as liquidator and to destruct the books of accounts and documents B_Gcz5  
申请免除清盘人职务及毁灭帐簿与文件 fGj66rMGw  
appointed actuary 委任精算师 Rh~j -;  
appointed auditor 委任核数师；委任审计师 F6CuY$0m=  
appointed trustee 委任的受托人 D`41\#ti  
appointer 委任人 aC9iNm8w  
apportioned pro rata 按比例分摊 *cFGDQ!  
apportionment 分配；分摊 'Sd+CXS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }duqX R  
apportionment formula 分摊方程式 arKf9`9  
apportionment of estate duty 遗产税的分摊 ^`xS|Sq1D  
appraisal 估价；评估 ]D@aMC$#  
appreciable growth 可观增长 '$yy  
appreciable impact 显着影响 2@_3V_  
appreciable increase 可观增长 vbd ;Je"  
appreciation 增值；升值 \0}bOHqEH  
appreciation against other currencies 相对其他货币升值 5<GeAW8ns]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O '#FVZ.g  
appreciation tax 增值税 ,%/F,O+#  
appropriation 拨款；拨用；拨付 <au_S\n  
appropriation account 拨款帐目 hUi5~;Q5Fi  
Appropriation Bill 拨款法案 H]V(qq{  
appropriation-in-aid system 补助拨款办法 L1`^M  
approved assets 核准资产 [Ti' X#  
approved basket stock 认可一篮子证券 _{if"  
approved budget 核准预算 ffB<qf)?G  
approved charitable donation 认可慈善捐款 1F0];{a  
approved charitable institution 认可慈善机构 56c3tgVF  
approved currency 核准货币；认可货币  ]E:L  
approved estimates 核准预算 8=f+`e  
approved estimates of expenditure 核准开支预算 HIj:?y  
approved overseas insurer 核准海外保险人 o|84yT!~  
approved overseas trust company 核准海外信托公司 fUq}dAs*K  
approved pooled investment fund 核准汇集投资基金 RigS1A\2l  
approved provident fund scheme 认可公积金计划 h
+q#|N  
approved provision 核准拨款 (u8OTq@  
approved redeemable share 核准可赎回股份 Wvd-be  
approved regional stock 认可地区性证券 &2y9J2aA  
approved retirement scheme 认可退休金计划 OI/]Y7D[Oq  
approved subordinated loan 核准附属贷款 IO?a.L:6U  
arbitrage 套戥；套汇；套利 P-^-~/>n  
arbitrageur 套戥者；套汇者 Lo[;{A$u  
arbitrary amount 临时款项 /HqD4GDoug  
arrangement 措施；安排；协定 .d#Hh&jj  
arrears 欠款 92,@tNQQ}  
arrears of pay 欠付薪酬 e7
Gb7c~  
arrears of revenue 逾期未收税款；逾期未收的帐项 D][I#vh  
articles of association 组织章程；组织细则；组织章程细则 fe6Op  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D@{m
  
ascertainment of profit 确定利润 d`?EEO  
"Asia Clear" “亚洲结算系统” $WE_aNfja  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %0815 5M  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <T'fJcR  
Asian Development Fund [ADF] 亚洲发展基金 Sxy3cv53  
Asian dollar bond 亚洲美元债券 9)b{U2&  
Asian dollar market 亚洲美元市场 ,pZz`B#  
Asian dollar rate 亚洲美元利率 ^^
xzaF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &&}c R:U,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Pqvj0zUo$  
asked price 沽盘；喊价；索价；卖方报价 EO",|V-  
assessable income 应评税入息 /3"S_KE1@+  
assessable loss 应评税亏损 &7,/^ >">  
assessable profit 应评税利润 M-!#-l  
assessable value 应评税值 Z +<Y.*6  
assessed profit 估定利润 FNl^ lj`Y  
assessed value 经评估价值 q{yzu
x  
assessment 评税；评定；估价；评税单 >X>]QMfh  
assessment number 评税编号；估价编号 @X/
-p3729  
assessment of additional tax 补加税评税 z%6egi>  
assessment of performance 业绩评估；实绩评价 SN QLEe  
Assessor 评税主任 s, #$o3  
asset price bubbles 资产价格泡沫 k'[\r>T  
asset-backed securities 具资产保证的证券 hB:+_[=Kj.  
assets accretion 资产增值 K^I$05idi  
assets and liabilities 资产与负债 )gR3S%Ju  
assets betterment statement 资产递增表；资产改进表 p7*7V.>X  
assets lending 实物放款；有抵押贷款 =Y3
d~~  
assets of the company passing on the death 死者去世时转移的公司资产 ,*p(q/kJh~  
assets pledged as security for liabilities 用作负债抵押的资产 !wrAD"l*@  
assets portfolio 资产投资组合 9I|Q`j?p`  
assets price 资产价格 {#{nU NW  
assets quality 资产质素 % e70*;  
assets realization 资产变现 $i `@0+:  
assets refinancing arrangement 资产再集资安排 2[Qzx%Vp  
assets securitization 资产证券化 "bjbJC&T  
assets situated outside Hong Kong 在香港以外地方的资产 6~k qU4l
L  
assets stripping 削减资产；拆卖资产 P_@ty~u  
assets value 资产值 M?$tHA~OX  
assignee 承让人 52 DSKL  
assignment 转让；转让书；转让契 6>EoU-YX}l  
assignment of interest 权益转让  Z\$!:  
assignment of letters patent and trade mark 专利证书及商标转让 4T<dI6I0  
assignment of property 物业转让；物业转让书 |@ZyD$?  
assignment right 转让权 5_L43-  
assignor 转让人 o{| |Ig  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 MD+eLA7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PzLV}   
associate member 附属会员 ^A;ec h7I  
associated body corporate 相联法人团体 y|.dM.9V  
associated company 相联公司；联属公司 A<g5:\3  
associated corporation 相联法团 rHtX4;f+><  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Od]wh  
公认会计师公会〔英国〕 c$3ZEe
 
Association of Futures Exchange Brokers 香港期货经纪协会 lU3Xd_v O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %x$mAOUv  
association of underwriters 承保人组织
0I.!  
assumption of control 接管 kZ 9n@($B  
assurance 担保；保险；转易；转易书 SR\$fmo  
assurance of interest 权益的转易 Fg^zz*e  
at 19XX price 按一九ＸＸ年价格计算 [  **F  
at a discount 按赔价计算；按贴水价格计算；打折扣 23UXOY0BW  
at a premium 按溢价计算；按升水价格计算  PuU<  
at call 通知付款；按通知 ~/R}K g(  
at constant market price 按固定市价计算 nx4E}8!Lh  
at constant price 按固定价格计算 t== a(e  
at cost 按成本计算 RQ51xTOL4]  
at current market price 按当时市价计算；按现时市价计算 ~_SVQ7P  
at current price 按当时价格计算；按现时价格计算 4b$m\hoN  
at factor cost 按要素成本计算；按生产要素成本计算 \cq.M/p  
at money-of-the-day price 按付款当日价格计算 EY!
P"u;  
at or better 按指定或较佳价位〔买卖指令〕 $%J$  
at par 按面值计算；平价 Vg"Ze[dA  
at sight 见票即付 [6Nzz]yy  
at the close 按收市盘 3nkO+qQ  
at the opening 按开市盘 'P)[=+O?t  
attestation 见证；见证条款 CQ%yki  
at-the-money option 平价期权 >qIZ  
attorney 受权人；受托代表人 KT
u&R6|  
attornment 新拥有人承认书 #9
hSo  
attributable profit 可归属利润 3qH`zYg
h  
attributable share value 可归属股份价值 3_k3U  
Auckland Stock Exchange 奥克兰证券交易所 N_8L8ds5  
auction 拍卖 [$GQ]Y  
auctioneer 拍卖商 2$QuR~  
audit 审计；核数 t!vlZNc  
Audit Commission 审计署 o)6udRzBv  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K,GX5c5  
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〕 ;%aWA  
audit review 帐目审查 ol8uV{:"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6NqLo^ "g  
audited account 审计帐目；经审计的帐目 1
5~+Ga4  
audited annual account 经审计的周年帐目 r;aP`MVO<  
audited balance sheet 经审计的资产负债表 &@xeWB  
auditor 核数师；核数主任；审计师 vui{["  
auditor's certificate 核数师证明书；审计师证明书 wZUR  
auditor's report 核数师报告；审计师报告 3H
47 vm(`  
Aussie bond 澳元债券 g7W\ &  
austerity budget 紧缩预算 I*)eP||  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ma4r/8Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 gbRdng7(}  
Australian Dollar [AUD] 澳元 /-)|dP  
Australian Options Market 澳大利亚期权市场 ./;*LD  
Australian Securities Commission 澳洲证券事务监察委员会 -Qco4>Z8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |k9A*7I  
Australian Stock Exchange 澳大利亚证券交易所 s97L/iH  
Austrian Schilling [ATS] 奥地利先令 6Bm2_B  
authentication 认证；鉴证 84dej<  
authority to purchase 委托购买证；委购书 0<S(zva7([  
authorization 认可；核准；授权；授权书 @AdJu-u  
authorization by direction 指示授权 /waZ9  
authorization by instruction 指令授权 A,s .<TG  
authorization by warrant 令状授权 tlFc+3  
authorization of unit trust 单位信托的认可 IsCJdgG  
authorized agent 指定代理人 EMejvPnZO  
authorized capital 法定资本 &gR)bNIC_=  
authorized clerk 出市员 "ae55ft//  
authorized dealer 认可交易商 =1vVITwl  
authorized financial institution 认可财务机构 [f'DxZF-  
authorized fund 认可基金 CSooJ1Ep~'  
authorized fund house 获授权的基金公司；认可基金公司 |]H2a;vUJR  
authorized institution 认可机构 Wh>Y_ k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9qQFIw~S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @V-CG!  
authorized insurer 获授权保险人；获认可承保人 &_E*]Sj\  
authorized investment 特准投资项目 #0WO~wL  
authorized person 获授权人 S.OGLLprp  
authorized representative 获授权代表 jQ31u  
authorized share capital 法定股本 $bKa"T*  
automated quotation system 自动报价系统 Fw5r\J87c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] MPd#C*c  
自动交易系统〔香港期货交易所有限公司〕 /_5
54q  
automatic adjustment mechanism 自动调整机制 !f\6=Z?>3  
automatic adjustment system 自动调整系统 DEC,oX!bI1  
Automatic Clearing House 自动票据交换所 yMa5?]J
 
automatic exchange rates accumulation system 自动化汇率累集系统 3?uP$(l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 , 0rC_)&B  
automatic teller machine [ATM] 自动柜员机 93(  
autopay 自动转帐 }a_: oR  
available assets 可用资产 m"vV=6m|\  
available fiscal reserve 现存财政储备 [@/[#p  
available profit 可用利润 {:enoV"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 6A/|XwfE/v  
average 平均；平均数；海损 K~WwV8c9;  
average basic salary 平均基本薪金 Ja#idF[V  
average consumer expenditure 平均消费开支；一般消费开支 Z [5HI;  
average cost 平均成本 n{Mj<\kL  
average cost of land production 增辟土地平均成本 wEMUr0Hq  
average daily turnover 平均每日成交额 vP'R7r2Yx  
average daily wage rate 平均每日工资率 uS|Zkuk[!  
average expenditure pattern 平均开支模式 u;:N 4d=f'  
average growth rate 平均增长率 \9/n~/{  
average net fixed assets 固定资产平均净值 yK&)H+v  
average of relatives 相对价格平均数 q+o(`N'~G  
average price 平均价格 5y"yd6O]O5  
average propensity to consume 平均消费倾向；一般消费倾向 MJXm7<(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 i
x&hsNzD  
average rate 平均率 ?I 1@:?Qi  
average revenue 平均收入；平均收益 _bks*.9}3b  
average stock 平均库存；平均存货 Gf'V68,l$  
average yearly rent 平均年租 xI~\15PhG  
avoidance of double taxation 避免双重课税 =4MiV]  
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 $@&bK2@.(  
65J'uN  
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