一些有用的会计术语(也不知道发的地方对不对)A

A: ^EIuGz1@0  
A share Ａ股；甲类股份 \Z.r Pq  
abatement of tax 减税；减扣免税额 "
rdpA[>L  
ABN AMRO Bank N.V. 荷兰银行 FM]clC;X?  
above-the-line expenditure 线上项目支出；经常预算支出
+|C@B`h  
above-the-line receipt 线上项目收入；经常预算收入 :
6n4i$  
ABSA Asia Limited 南非联合亚洲有限公司 JMAdsg/  
absolute change 绝对数值变更 R0t!y3r&N  
absolute expenditure 实际开支 &XNt/bK-?  
absolute guideline figure 绝对准则数字 FQek+[ox  
absolute interest 绝对权益 uc9h}QJ*  
absolute order of discharge 绝对破产解除令 9>{fsy  
absolute profit margin 绝对利润幅度 `;mgJD  
absolute value 实值；绝对值 m%9Yo%l~  
absolutely vested interest 绝对既得权益 _DR@P(0>_  
absorbed cost 已吸收成本；已分摊成本 ^"Bhp:o2  
absorption 吸收；分摊；合并 BOpZ8p'eH1  
absorption rate 吸收率；摊配率；分摊率 :ok.[q  
ACB Finance Limited 亚洲商业财务有限公司 4 95Y<x}=  
acceptable form of reciprocity 合理的互惠条件 
65Z}Hf  
acceptable rate 适当利率；适当汇率 gX"  
acceptance agreement 承兑协议 5Q"yn2b4  
acceptance for honour 参加承兑  c@A.jc  
acceptor 承兑人；接受人；受票人 (-ELxshd  
acceptor for honour 参加承兑人 RIkIE=+6  
accident insurance 意外保险 'c~SE>  
Accident Insurance Association of Hong Kong 香港意外保险公会 vhMoCLb  
accident insurance scheme 意外保险计划 nscnG5'{+  
accident year basis 意外年度基准 #x 6/"Y2  
accommodation 通融；贷款 m{oe|UVcmr  
accommodation bill 通融票据；空头票据 _J*l,]}S  
accommodation party 汇票代发人 ,RV>
F_  
account balance 帐户余额；帐户结余 5$i(f8*  
account book 帐簿 i59}6u_f  
account collected in advance 预收款项 7<LuL  
account current book 往来帐簿 l#uF%;GDX  
account of after-acquired property 事后取得的财产报告 uV|F
3'jT  
account of defaulter 拖欠帐目 5$ How!  
account payable 应付帐款 @Ez>?#z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #ChTel  
account receivable 应收帐款 2fdN@iruB  
account receivable report 应收帐款报表 9q]f]S.L  
account statement 结单；帐单；会计财务报表 
`*[Kmb\  
account title 帐户名称；会计科目 oW OR7)?r  
accountant's report 会计师报告 ZQ"dAR/y  
Accountant's Report Rules 会计师报告规则 I484cR2.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5VE=Oo#&  
Accounting Arrangements 《会计安排》 FM%WMyb[  
accounting basis 会计基础 wmpQF<  
accounting by Official Receiver 破产管理署署长呈交的帐目 qKSR5 #  
Accounting Circular 《会计通告》 iK2f]h  
accounting class 会计类别 h~QQ-  
accounting date 记帐日期；会计结算日期 -8)C6"V{  
accounting for money 款项核算 _)@G,E33f@  
Accounting Officer 会计主任 aGWO3Nk  
accounting period 会计报告期；会计期 N?3p,2  
accounting policy 会计政策；会计方针 i`YZ;L L  
accounting practice 会计惯例 G%Lt>5*!nE  
accounting principle 会计准则 TFldYKd/l  
accounting record 会计记录 ~M7X]  
accounting report 会计报告 iwIn3R,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3 85qQppz  
Accounting Society of China 中国会计学会 Cw^iA U  
accounting statement 会计报表 foPM5+.G  
accounting system 会计制度；会计系统 UV|{za$&/  
accounting transaction 会计事项；帐务交易 W+Piqf*  
accounting treatment 会计处理 6r^ZMW  
accounting year 会计年度 o>*`wv  
accretion 增值；添加 FoE}j   
accrual 应计项目；应累算数目 _G`Q2hf"5  
accrual basis 应计制；权责发生制 PL"=>  
accrual basis accounting 应计制会计；权责发生制会计 bv41et+Kb  
accrue 应累算；应计 ;+DMv5A "  
accrued benefit 应累算利益 u;%~P 9O  
accrued charges 应计费用 0rX%z$D+@  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;7[DFlS\P  
accrued expenses 应累算费用 .`*;AT  
accrued interest payable 应付利息；应计未付利息 `C7pM  
accrued interest receivable 应收利息；应计未收利息 wBlE!Pm  
accrued right 累算权益 t.&JPTK-H  
accruing profit 应累算的利润 <=!t!_  
accumulated fiscal reserve 累积财政储备 {%6 '|<`[  
accumulated profit 累积利润；滚存溢利 uih8ZmRt  
accumulated reserve 累积储备 lhQMR(
w^  
accumulation of surplus income 累积收益盈余 Nnn~7  
acquired assets 既得资产 ,nog6\  
acquisition 收购；购置；取得 5k=04=Iyh#  
acquisition cost 购置成本 G(A7=8vW  
acquisition expenses 购置费用 Y8}y
0]V  
acquisition of 100% interest 收购全部股权 9k4z__Ke  
acquisition of control 取得控制权 p Dg!Cs  
acquisition of fixed assets 购置固定资产 io"NqR#"v  
acquisition of shell “买壳” XiV*d06{  
acquisition price 收购价 J*ofa>  
act of God 天灾 lX.1B&T9Lr  
acting partner 执事合伙人 |-v/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 
UU}Hs}  
active partner 积极参与的合伙人 A?-t`J  
active trading 交投活跃 /:-ig .YY  
actual circulation 实际流通 ; p+C0!B2  
actual cost 实际成本 \k$cg~  
actual expenditure 实际开支；实际支出 eVj 8u  
actual income 实际入息；实际收入；实际收益 o7gZc/?n  
actual market 现货市场 I(>_as\1  
actual price 现货价；实际价格 +pUYFDwFx  
actual profit 实际利润 =C#z Px,  
actual quotation 实盘；实际价位；实际报价 hey/#GC*  
actual year basis 按实际年度计算 xhCNiYJ|  
actuals 实货 qU&v50n  
actuarial investigation 精算调查 fyZtwl@6w#  
actuarial principle 精算原则 dXWG`G_  
actuarial report 精算师报告 E-X02A  
Actuarial Society of Hong Kong 香港精算学会 @CPkP  
actuarial valuation 精算师估值 :3se/4y}  
actuary 精算师 'D[ *|Qcy  
ad referendum agreement 暂定协议；有待覆核的协定 XThU+s9  
ad valorem duty 从价税；按值征税 ?!t
O'}?  
ad valorem duty system 从价税制 lh\`9F:  
ad valorem fee 从价费 uI)z4Z  
ad valorem tariff 从价关税 +CQIm!Sp  
additional allowance 额外免税额 g5nL7;`N  
additional amount for unexpired risk 未过期风险的额外款额 Vs>e"czfm/  
additional assessable profit 补加应评税利润 EE9eG31|r  
additional assessment 补加评税 ?+c-m+;wj  
additional commitment 额外承担
3nq
4Y'  
additional commitment vote 额外承担拨款 3"HEXJM
c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 # b3 14  
additional dependent parent allowance 供养父母额外免税额 ieOw&  
additional provision 额外拨款 FIJ]`  
additional stamp duty 附加印花税 (h&=Na~  
additional tax 补加税罚款；补加税款 ) [)1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 SQ/}K8uZ  
adjudged bankrupt 被裁定破产 G{+zKs}~  
adjudicated bankrupt 裁定破产人 gYpFF=7j<@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %~dn5t;  
adjudication of bankruptcy 裁定破产；宣告破产 M(} T\R  
adjudication of insolvency 裁定无力偿还债务 Pr/q?qZY  
adjusted actual 经调整的实数；调整后的实数 *P12d  
adjusted current assets 经调整的流动资产；调整后的流动资产 rv~OfL  
adjusted figure 经调整的数字；调整后的数额 r-hb]!t  
adjusted liabilities 经调整的负债；调整后的负债 UHI<8o9  
adjusted loss 经调整的亏损；调整后的亏损 /Zz[vf
 
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 }Zp[f6^Q  
adjusted profit 经调整的利润；调整后的利润 meD83,L~N  
adjusted surplus 经调整的盈余额；调整后的盈余额 $-]9/Ct  
adjusted value 经调整的价值；调整后的价值 u\K`TWb%  
adjustment 调整；修订；理算〔保险〕 lo7>
$`Q  
adjustment centre 调剂中心 ?+]   
adjustment lag 调整过程的时间差距；调整时差 L$]Y$yv  
adjustment mechanism 调整机制 w~AO;X*Ke"  
adjustment of loss 亏损调整 {FNCC*=  
adjustment process 调整过程；调整程序 %zjyZ{=  
adjustment range 调整幅度 t4zKI~cO  
administered exchange rate 受管制汇率 PTF|"^k+   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [L2N[vy;  
administration expenses 行政费用 f 0/q{*  
administration fee 手续费；行政费 _k)EqPYu@  
administration in bankruptcy 破产管理 }o=s"0a  
administration order 遗产管理令 3|Y.+W  
administrator 管理人；遗产管理人 UE/iq\a>  
administrator of the estate 遗产管理人 oJc v
 D  
admission of debt 债项承认书 ?,r}@89pY  
admission of proof 接纳债权证明 Qj9'VI>&  
advance 放贷款项；垫付款项；预支款项；预付款项 SG)|4$"  
advance account 暂支帐目；预付款帐户 tv9 R$-cJ  
advance compensation 预付补偿金 6(B[(Af  
advance from shareholder 股东垫款 >Qf`xUZ  
advance pending reimbursement 预支以待日后付还 <@c9S,@t  
advanced economy 先进经济体系

*Fd(  
advancement 预付；预付财产 ZjgfkZAS  
advances warrant 垫款令 r#mH[|@W~  
advancing 贷出 G'iE`4`2  
adverse balance 逆差 tRR<4}4R  
adverse exchange 逆汇 .A7ON1lc^C  
advertisement addressed to shareholders 在报章刊登的致股东通告 iT~ gt/K  
advice for collection 托收通知书 k~iA'E0-  
advice of drawing 提款通知书；汇票通知书 jq[Q>"f  
advice of payment 付款通知 .|LY /q\A  
Advisory Committee [Securities and Futures Commission] 9'O@8KB_  
谘询委员会〔证券及期货事务监察委员会〕 \k%j  
Advisory Committee on Diversification 经济多元化谘询委员会 RPTIDA))  
affidavit 誓章；遗产申报誓章 u0Opn
=(_  
affidavit of no receipt 述明无收款的誓章 ?2S<D5MSb  
affiliate 联号；联营公司；附属公司 Cyp%E5b7  
affiliated company 附属公司；联号；联营公司 'Y5l3xQk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %PM8;]  
affordability 负担能力 WQNFHRfO*n  
African Development Bank [AfDB] 非洲开发银行 {%v{iE>  
after-acquired property 事后取得的财产 Mgux(5`;  
after-hours dealing 市后交易 z|m-nIM  
after-tax profit 税后盈利；税后利润；税后溢利 %hA0  
agency agreement 代理协议 rW
2   
agency expenses 代理机构的开支 ]2mfby  
agency fee 代理费 dJ7!je1N*  
Agency Law 《代理法》 ^Zq3K  
agent 代理人；承销人 LHusy;<E[  
agent of company 公司代理人 U1pwk[  
agent's fee 代理人费；经纪费 pE]s>Ta  
aggregate 总计；总数；总体数字 (+9^)No  
aggregate amount 总款额；总额 o[k,{`M0  
aggregate assets and liabilities 总体资产与负债 HA;G{[X  
aggregate at constant price 按固定价格计算的总体数字 j>O!|V  
aggregate demand 总需求 o=Kd9I#  
aggregate gross position 总持仓量 KD8,a+GL  
aggregate limit 总限额 z#srgyLt  
aggregate of salaries tax 合计薪俸税 (p?B=  
aggregate performance 总体表现；总体业绩 >'{'v[qR[G  
aggregate supply 总体供应 b59
NMGn  
aggregate surplus 总盈余 4^K<RSYs  
aggregate total 整体总额 jY$3   
aggregate value 总值；合计价值 _vOSOnU  
aggregated basis 合计基准 Vdb X4^V  
aggregated net chargeable income 合计应课税入息实额  B"Ttr+  
aggregation 合并计算；合计；总和 m$^v/pLkM  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,z
|g b]\  
aggregation of property 财产的总和 ,Y27uey{wa  
agio 差价；贴水 joJQ?lG  
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》 Ft 2u&Rtx  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C<q@C!A  
《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》 (x8D ]a  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $&FeR*$|g  
《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》 MMyJAGh ^G  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8'VcaU7Nh  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fTV3lyk  
agreement for a settlement 授产协议 T@on ue7  
agreement for assignment 转让协议 DZU} p  
agreement for sale 售卖协议；买卖协议 @HP7$
U"  
agreement for sale and purchase 买卖协议 $McbVn)~f  
agreement for the payment of interest 支付利息协议 @<=<?T>1  
agreement for the repayment of money 还款协议 9Z.WR-}  
agreement of reinsurance 再保险协议 {GQRJ8m  
Agricultural Bank of China 中国农业银行 %g=SkQ&d  
air passenger departure tax 飞机乘客离境税 F44KbUH  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 u\}"l2 r  
airport tax 机场税 -e_L2<7  
alcohol duty 酒精税 Mzj|57:gx  
alienation 让与；让渡；转让  pytF K)U  
alimony 生活费；赡养费 aF:|MTC(~  
All Ordinaries Index [AOI] 所有普通股指数 K`twbTU  
all risks 全险；综合险 FSkz[D_}  
All Sales Record for Stock Market 《股票市场成交报告》 McRfEF\  
Allied Capital Resources Limited 新联财务有限公司 ~|=goHmm[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @x/D8HK2  
allocation letter 拨款信件 wT^QO^.  
allocation of fund 分配款项；预留款项 5VK.Zs\  
allocation of profit 利润分配；溢利分配 r( 8!SVX  
allocation warrant 拨款令 1zJ)x?  
allotment 分配；配股 "']|o~B  
allotment notice 股份配售通知；配股通知 c>yqq'  
allotment of shares 股份分配 //-;uEO  
allowable 可获宽免；免税的 U<.,"`=l  
allowable business loss 可扣除的营业亏损 $g]'$PB  
allowable expenses 可扣税的支出 ])$Rw$`w  
allowance 免税额；津贴；备抵；准备金 %j2ZQ/z  
allowance for debts 债项的免税额 uxD$dd?  
allowance for depreciation by wear and tear 耗损折旧免税额 .a]9rQQ&_  
allowance for funeral expenses 殡殓费的免税额 -gy@sSfvkv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K_CE.8G&{  
allowance for repairs and outgoings 修葺及支出方面的免税额 iCh,7I,m  
allowance to debtor 给债务人的津贴 6@geakq  
alteration of capital 资本更改 K_[B@( Xl  
alternate trustee 候补受托人 5!iBKOl#D  
amalgamation 合并 a X:,1^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /nVGr]t_pj  
ambit of charges 征税范围；收费范围 |lVoL.Z,0  
amended valuation 经修订的估值 Q*8=^[x
 
American Commodities Exchange 美国商品交易所 NaYr$`  
American Express Bank Limited 美国运通银行 ynU20g  
American Stock Exchange 美国证券交易所 o@A|Lm.
 
amortization 摊销 FR? \H"'x  
amount due from banks 存放银行同业的款项 _jD\kg#LY  
amount due from banks abroad 存放海外银行同业的款项 Zp <^|=D  
amount due from holding companies 控股公司欠款 [W*Q~Wvp  
amount due from local banks 存放本港银行同业的款项 f,'9Bj.~  
amount due to banks 银行同业的存款 1_6oM/?'  
amount due to banks abroad 海外银行同业的存款 fFJu]  
amount due to holding companies 控股公司存款 8)51p+a
 
amount due to local banks 本港银行同业的存款 8$V:+u  
amount due to outport banks 外埠银行同业的存款 &ub0t9R  
amount for note issue 发行纸币的款额 eeu;A
,@U  
amount of bond 担保契据的款额 [7@9wa1v!  
amount of consideration 代价款额 bz\-%$^k  
amount of contribution 供款数额 \9T/%[r#  
amount of indebtedness 负债款额 ~Rk~Zn  
amount of principal of the loan 贷款本金额 0`%Ask  
amount of rates chargeable 应征差饷数额 6
z ,nt  
amount of share capital 股本额 ;FO( mL(  
amount of sums assured 承保款额 H&E3RU>`  
amount of variation 变动幅度 ^%jk.*  
amount of vote 拨款数额 F%^)oQT+c  
amount payable 应付款额 s8iB>-dk  
amount receivable 应收款额 fH*1.0f]6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9KGi%UIFvn  
analysis 分析 Uy
5G,!  
ancillary risk 附属风险 #jd&f,Tt  
annual account 周年帐目；周年帐目报表；年度决算；年结 Y]])Tq;h5  
annual accounting date 年结日期 uo[W|Q  
annual allowance 每年免税额；年积金；年度津贴；年津 IAzi:ct  
annual balance 年度余额 ;kb);iT  
annual disposable income 每年可动用收入 :XaBCF*  
annual estimates 周年预算 |h* rkLY  
annual fee 年费 b[os0D95  
annual general meeting 周年大会 rs+ ["h  
annual growth rate 年增率；每年增长率 q>Kzl/~c.P  
annual long-term supplement 长期个案每年补助金 Hh{pp ^  
annual pensionable emolument 可供计算退休金的年薪 t?;\'  
annual report 年报 nX|]JW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o* C_9M  
annual return 周年报表；周年申报表；每年报税表格 "z9 p(|oZ  
Annual Return Rules 《周年报表规则》 $fFh4O4  
annual review of consumer prices 每年消费物价回顾 #d;/Me  
annual roll-forward basis 逐年延展方式 cPbAR'  
annual salary 年薪 =Cg1I\  
annual statement 年度报表；年度决算表 SKeX~uLz  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 x_$`#m{hL5  
annuitant 年金受益人 3*!w c.=  
annuity 年金 bK#S
xV  
annuity contract 年金合约 iM(Q-%HP_  
annuity on human life 人寿年金 w~wg[d  
antecedent debt 先前的债项 jU0E=;1  
ante-dated cheque 倒填日期支票 iWp 6^g  
anticipated expenditure 预期开支 4I!g?Moh  
anticipated net profit 预期纯利 <tto8Y j  
anticipated revenue 预期收入 Z,1b$:+  
anti-inflation measure 反通货膨胀措施 8Ai\T_l  
anti-inflationary stance 反通货膨胀立场 8"yZS)09  
apparent deficit 表面赤字 +sFpIiJg  
apparent financial solvency 表面偿债能力 ^\C Fke=  
apparent partner 表面合伙人 lFZl}
x  
application for personal assessment 个人入息课税申请书 vtF|:
*h  
application of fund 资金应用 )];Bo.QA  
application to release as liquidator and to destruct the books of accounts and documents E_-QGE/1  
申请免除清盘人职务及毁灭帐簿与文件 k keDt+^  
appointed actuary 委任精算师 ODNZLCB~t  
appointed auditor 委任核数师；委任审计师 gAr=fq-|  
appointed trustee 委任的受托人 ]8/g[Ii  
appointer 委任人 0,5)L\{ R  
apportioned pro rata 按比例分摊 -OXC;y  
apportionment 分配；分摊 V_/.]zQA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y1R?,5  
apportionment formula 分摊方程式 Yan}H}Oq  
apportionment of estate duty 遗产税的分摊 9Yd"Y-  
appraisal 估价；评估 `lA_knS  
appreciable growth 可观增长 :JIJ!Xn)  
appreciable impact 显着影响 >PK 6CR  
appreciable increase 可观增长
u\Y3h:@u  
appreciation 增值；升值 H*HL:o-[  
appreciation against other currencies 相对其他货币升值 SZ1yy["  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6_g:2=6S  
appreciation tax 增值税 X.+|o@G  
appropriation 拨款；拨用；拨付 5 BLAa1  
appropriation account 拨款帐目 J#xZ.6)  
Appropriation Bill 拨款法案 y;<F|zIm  
appropriation-in-aid system 补助拨款办法 K$I`&M(
 
approved assets 核准资产 XNJ3.w:R  
approved basket stock 认可一篮子证券 Zygu/M6  
approved budget 核准预算 6u>]-K5  
approved charitable donation 认可慈善捐款 K.Tob,5`  
approved charitable institution 认可慈善机构 $:RR1.Tv  
approved currency 核准货币；认可货币 :}z`4S@b  
approved estimates 核准预算 JFFluL=-  
approved estimates of expenditure 核准开支预算 >Og|*g  
approved overseas insurer 核准海外保险人 1YNw=  
approved overseas trust company 核准海外信托公司 @Yn+ir0>O  
approved pooled investment fund 核准汇集投资基金 V5'(op/  
approved provident fund scheme 认可公积金计划 mgMa)yc!dp  
approved provision 核准拨款 otX/sg.B*  
approved redeemable share 核准可赎回股份 |u]IOw&1  
approved regional stock 认可地区性证券 3JEg3|M(  
approved retirement scheme 认可退休金计划  JKV&c=I  
approved subordinated loan 核准附属贷款 `BVXF#sb  
arbitrage 套戥；套汇；套利 K[yP{01  
arbitrageur 套戥者；套汇者 0.)q5B`  
arbitrary amount 临时款项 )H(i)$I  
arrangement 措施；安排；协定 iDWM-Ytx  
arrears 欠款 CaC \\5wl  
arrears of pay 欠付薪酬 $,zW0</P*l  
arrears of revenue 逾期未收税款；逾期未收的帐项 V1haAP[#  
articles of association 组织章程；组织细则；组织章程细则 z(Z7[#.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +ZOK
fX  
ascertainment of profit 确定利润 =Cd{bj.8  
"Asia Clear" “亚洲结算系统” P$Q,t2$A  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 c:aW"U   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C8x9 Jrc  
Asian Development Fund [ADF] 亚洲发展基金 -Fq`#"  
Asian dollar bond 亚洲美元债券 td7Of(k'  
Asian dollar market 亚洲美元市场 ny
etK  
Asian dollar rate 亚洲美元利率 09qfnQG  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y"L|D,ex  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 05:?5M4};  
asked price 沽盘；喊价；索价；卖方报价 _F8THYg (  
assessable income 应评税入息 jZD)c_'U  
assessable loss 应评税亏损 6-z(34&N  
assessable profit 应评税利润 )"Z6Q5k^  
assessable value 应评税值 Kq5i8L
=u  
assessed profit 估定利润 i+F*vTM2,  
assessed value 经评估价值 }?o4MiLB  
assessment 评税；评定；估价；评税单 '{-Ic?F<P  
assessment number 评税编号；估价编号 W-*HAS  
assessment of additional tax 补加税评税 cy
o[HI?WM  
assessment of performance 业绩评估；实绩评价 XFYa+]B2q  
Assessor 评税主任 C^;>HAK|F  
asset price bubbles 资产价格泡沫 [(eX\kL  
asset-backed securities 具资产保证的证券 f `D(V-4  
assets accretion 资产增值 70'gVCb  
assets and liabilities 资产与负债 a@J/[$5  
assets betterment statement 资产递增表；资产改进表 $6(a6!  
assets lending 实物放款；有抵押贷款 E]v?:!!ds  
assets of the company passing on the death 死者去世时转移的公司资产 mx#%oJnsi  
assets pledged as security for liabilities 用作负债抵押的资产 S*gm[ZLQ  
assets portfolio 资产投资组合 #^BttI  
assets price 资产价格 icb*L~qm  
assets quality 资产质素 qV;I<AM  
assets realization 资产变现 9J?lNq  
assets refinancing arrangement 资产再集资安排 /EG'I{oC  
assets securitization 资产证券化 o".,JnbXl  
assets situated outside Hong Kong 在香港以外地方的资产 .9N7`  
assets stripping 削减资产；拆卖资产 #uF`|M$u  
assets value 资产值 ~KRS0^  
assignee 承让人 KK6fRtKv>q  
assignment 转让；转让书；转让契 P*H0Hwn;  
assignment of interest 权益转让 &>B"/z  
assignment of letters patent and trade mark 专利证书及商标转让 8Ihl}aguW  
assignment of property 物业转让；物业转让书 jZC[_p;  
assignment right 转让权 IJt'[&D  
assignor 转让人 +xvn n  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )ki Gk}2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^`B;SSV  
associate member 附属会员 =H3tkMoi2  
associated body corporate 相联法人团体 #4JLWg  
associated company 相联公司；联属公司 I)yF!E &  
associated corporation 相联法团 @%G?Nht]o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] w$Fg0JS  
公认会计师公会〔英国〕 X&kp1Ih<^  
Association of Futures Exchange Brokers 香港期货经纪协会 Xhq6l3M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 M9""(`U  
association of underwriters 承保人组织 T9XUNR{&  
assumption of control 接管 ec`re+1r  
assurance 担保；保险；转易；转易书 +*Z'oCBJ,  
assurance of interest 权益的转易 h!v<J
  
at 19XX price 按一九ＸＸ年价格计算 rlGv6)vb  
at a discount 按赔价计算；按贴水价格计算；打折扣 -7]j[{?w  
at a premium 按溢价计算；按升水价格计算 YSB=nd_  
at call 通知付款；按通知 d^J)Mhju  
at constant market price 按固定市价计算 % P Ex  
at constant price 按固定价格计算 EZN!3y|m  
at cost 按成本计算 g8l6bh$}  
at current market price 按当时市价计算；按现时市价计算 H%XF~tF:  
at current price 按当时价格计算；按现时价格计算 l? U!rFRq`  
at factor cost 按要素成本计算；按生产要素成本计算 cdh0b7tjn  
at money-of-the-day price 按付款当日价格计算 r~2hTie  
at or better 按指定或较佳价位〔买卖指令〕 UfPHV%Wd  
at par 按面值计算；平价 1]eRragm"  
at sight 见票即付
k_!e5c  
at the close 按收市盘 fIl!{pv[  
at the opening 按开市盘 jw9v&/-  
attestation 见证；见证条款
'A^q)hpax  
at-the-money option 平价期权 [61*/=gWe  
attorney 受权人；受托代表人 K,
I  
attornment 新拥有人承认书 #4b]j".P!n  
attributable profit 可归属利润 m./PRV1$x  
attributable share value 可归属股份价值 B~7!v${  
Auckland Stock Exchange 奥克兰证券交易所 oda
,  
auction 拍卖 KbtV>  
auctioneer 拍卖商 dzBP<Xyh  
audit 审计；核数 &b`W<PAc?4  
Audit Commission 审计署 D4,>g )B  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #CaPj:>
[  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 M:{Aq&.  
audit review 帐目审查 S,nELV~!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )-emSV0zE  
audited account 审计帐目；经审计的帐目 ]/H6%"CTa  
audited annual account 经审计的周年帐目 2jC`'8  
audited balance sheet 经审计的资产负债表 9aY8`B  
auditor 核数师；核数主任；审计师 tV
`=o$`  
auditor's certificate 核数师证明书；审计师证明书 W.?/p~  
auditor's report 核数师报告；审计师报告 E "}@SaB-  
Aussie bond 澳元债券 "GQ Q8rQ  
austerity budget 紧缩预算 %^HE^
&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 fO&`A:JY  
Australia All Ordinaries Index 澳洲所有普通股票指数 J (?qk  
Australian Dollar [AUD] 澳元 *dw.Ug  
Australian Options Market 澳大利亚期权市场 bY=[ USgps  
Australian Securities Commission 澳洲证券事务监察委员会 [)1vKaC  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kI)}7e  
Australian Stock Exchange 澳大利亚证券交易所 vM6W64S  
Austrian Schilling [ATS] 奥地利先令 @$T$hMl  
authentication 认证；鉴证 `vgaX,F*  
authority to purchase 委托购买证；委购书 [GI~ &  
authorization 认可；核准；授权；授权书 sqtz^K ROM  
authorization by direction 指示授权 Bskp&NV':  
authorization by instruction 指令授权 .WqqP  
authorization by warrant 令状授权 M|K^u.4
 
authorization of unit trust 单位信托的认可 t+iHsCG)>  
authorized agent 指定代理人 ;//9,x9;t  
authorized capital 法定资本 U:C:ugm  
authorized clerk 出市员 twq~.:<o  
authorized dealer 认可交易商 jh)@3c  
authorized financial institution 认可财务机构 UGI<
V!  
authorized fund 认可基金 wCB*v<*  
authorized fund house 获授权的基金公司；认可基金公司 v={{$=/t  
authorized institution 认可机构 KDq="=q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Vv}R S@4U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 LK~aLa5wG  
authorized insurer 获授权保险人；获认可承保人 8ROKfPj;z  
authorized investment 特准投资项目 p8_^6wfg  
authorized person 获授权人 ]*\MIz{56'  
authorized representative 获授权代表 ;_e9v,  
authorized share capital 法定股本 JEp)8{.bW8  
automated quotation system 自动报价系统 n jWe^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] o+A1-&qhN  
自动交易系统〔香港期货交易所有限公司〕 W&*&O,c  
automatic adjustment mechanism 自动调整机制 z{ :;Rb  
automatic adjustment system 自动调整系统 o5tCbsHj-  
Automatic Clearing House 自动票据交换所 Mh
D'  
automatic exchange rates accumulation system 自动化汇率累集系统 fw jo?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,UMr_ e{|  
automatic teller machine [ATM] 自动柜员机 5'I+%66?h$  
autopay 自动转帐 Giv,%3'  
available assets 可用资产 %7 bd}sJ#  
available fiscal reserve 现存财政储备 su1lv#
 
available profit 可用利润 p
)yP_P  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 heCM+=#~  
average 平均；平均数；海损 .Q,"gsY  
average basic salary 平均基本薪金 \D?'.Wo%  
average consumer expenditure 平均消费开支；一般消费开支 lD
0-S0i  
average cost 平均成本 6M*z`B{hV  
average cost of land production 增辟土地平均成本 q>.7VN[ vE  
average daily turnover 平均每日成交额 d#
rr7O  
average daily wage rate 平均每日工资率 Lj<TzPzg
*  
average expenditure pattern 平均开支模式 P_1WJ  
average growth rate 平均增长率 hpF_@n  
average net fixed assets 固定资产平均净值 qY#*LqV  
average of relatives 相对价格平均数 UhDQl%&He  
average price 平均价格 ]- 1(r,  
average propensity to consume 平均消费倾向；一般消费倾向 Xb%q9Z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 WMf / S"=  
average rate 平均率 \5r^D|Rp}  
average revenue 平均收入；平均收益 9:USxFM  
average stock 平均库存；平均存货 't5ufAT  
average yearly rent 平均年租 #cfiN b}GX  
avoidance of double taxation 避免双重课税 ;\mX=S|a  
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 -qIi.]/f"9  
JY,$B-l  
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