一些有用的会计术语(也不知道发的地方对不对)A

A: d:$G|<uA  
A share Ａ股；甲类股份 I! ITM<Z$l  
abatement of tax 减税；减扣免税额 IgiqFV{  
ABN AMRO Bank N.V. 荷兰银行 w\v&3T   
above-the-line expenditure 线上项目支出；经常预算支出 I_L;T  
above-the-line receipt 线上项目收入；经常预算收入 'qlxAYw<f  
ABSA Asia Limited 南非联合亚洲有限公司 j)<[j&OWw  
absolute change 绝对数值变更 1(F
'~i|5  
absolute expenditure 实际开支 NFM-)Z57  
absolute guideline figure 绝对准则数字 Pb=rFas*C  
absolute interest 绝对权益 [b pwg&Oo  
absolute order of discharge 绝对破产解除令 b2%blQgo  
absolute profit margin 绝对利润幅度 Q~CpP9%  
absolute value 实值；绝对值 $@4e(Zrmo  
absolutely vested interest 绝对既得权益 l2M/,@G  
absorbed cost 已吸收成本；已分摊成本 H!^C
2  
absorption 吸收；分摊；合并 `i{4cT8:  
absorption rate 吸收率；摊配率；分摊率 <W9) Bq4  
ACB Finance Limited 亚洲商业财务有限公司 6g5]=Q@U:  
acceptable form of reciprocity 合理的互惠条件 GfQ^@Tl  
acceptable rate 适当利率；适当汇率 !%)L&W_  
acceptance agreement 承兑协议 ]LY^9eK)>{  
acceptance for honour 参加承兑 YmA) @1@U  
acceptor 承兑人；接受人；受票人 zXDd,ltm  
acceptor for honour 参加承兑人
[@s=J)H  
accident insurance 意外保险 9M19UP&  
Accident Insurance Association of Hong Kong 香港意外保险公会 E-[:. &  
accident insurance scheme 意外保险计划 |3W3+Rn!  
accident year basis 意外年度基准 i!ds{`d  
accommodation 通融；贷款 z'v9j_\  
accommodation bill 通融票据；空头票据 pJ$(ozV  
accommodation party 汇票代发人 jS}'cm-  
account balance 帐户余额；帐户结余 aliQ6_  
account book 帐簿 \c'%4Ao  
account collected in advance 预收款项 !}C4{Bgt*  
account current book 往来帐簿 _fe0,  
account of after-acquired property 事后取得的财产报告 C
YMM*4#  
account of defaulter 拖欠帐目 I[a%a!QO  
account payable 应付帐款 [j1^$n 8V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mKMGdN~  
account receivable 应收帐款 jFS'I*1+  
account receivable report 应收帐款报表 se"um5N-  
account statement 结单；帐单；会计财务报表 (h%|;9tF  
account title 帐户名称；会计科目 *%]+sU  
accountant's report 会计师报告 iu+zw[f  
Accountant's Report Rules 会计师报告规则 jm~mhAE#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ge@reGfsB1  
Accounting Arrangements 《会计安排》 'II vub#q  
accounting basis 会计基础 vJzxPy|  
accounting by Official Receiver 破产管理署署长呈交的帐目 P|yGx)'^P  
Accounting Circular 《会计通告》 Z@8MhJ  
accounting class 会计类别 Ty(yh(oYF`  
accounting date 记帐日期；会计结算日期 HK=CP0H  
accounting for money 款项核算 U5-zB)V  
Accounting Officer 会计主任 ~m3V]v(q7  
accounting period 会计报告期；会计期 @ICejB<  
accounting policy 会计政策；会计方针 =k_XKxd  
accounting practice 会计惯例 `mWQWx$V!  
accounting principle 会计准则 o7hH9iY  
accounting record 会计记录 >zN" z)  
accounting report 会计报告 6qY\7R2+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a'o}u,e5  
Accounting Society of China 中国会计学会 ,OFq'}q  
accounting statement 会计报表 w@4t$
bd7  
accounting system 会计制度；会计系统 oT$(<$&<  
accounting transaction 会计事项；帐务交易 jw2
_!D  
accounting treatment 会计处理 F?!};~$=Z  
accounting year 会计年度 fB@K'JQG  
accretion 增值；添加 nA|gQibA  
accrual 应计项目；应累算数目 kwDjK"  
accrual basis 应计制；权责发生制 1NB2y[  
accrual basis accounting 应计制会计；权责发生制会计 n+:m_2T  
accrue 应累算；应计 ?T$*5d  
accrued benefit 应累算利益 :H~UyrN  
accrued charges 应计费用 5n-9#J$  
accrued cumulative preference share dividend 应累算的累积优先股股息 R*zBnHAb!  
accrued expenses 应累算费用 @|jKO5Y  
accrued interest payable 应付利息；应计未付利息 cS. 7\0$  
accrued interest receivable 应收利息；应计未收利息 ^M[-K`c}  
accrued right 累算权益 ktkn2Twa/  
accruing profit 应累算的利润 #3AYz82w  
accumulated fiscal reserve 累积财政储备 ?*(r1grHl  
accumulated profit 累积利润；滚存溢利 ski1f  
accumulated reserve 累积储备 A8CIP:Z  
accumulation of surplus income 累积收益盈余 #r78Ym'aI  
acquired assets 既得资产 d"QM;9  
acquisition 收购；购置；取得 mdmZ1:PBM  
acquisition cost 购置成本 YMd&To0s  
acquisition expenses 购置费用 JMl,
N  
acquisition of 100% interest 收购全部股权 %5( EkP  
acquisition of control 取得控制权 .Bm^3A  
acquisition of fixed assets 购置固定资产 #VP-T; Ahe  
acquisition of shell “买壳” 8ItCfbqa6  
acquisition price 收购价 ?[a7l:3-[  
act of God 天灾 |>jqH @\P  
acting partner 执事合伙人 RPofa+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4O5n6~24  
active partner 积极参与的合伙人 FB?q/_  
active trading 交投活跃 c%6 @ z  
actual circulation 实际流通 Y`E{E|J  
actual cost 实际成本 Xs.$2  
actual expenditure 实际开支；实际支出 &mO/u
=u  
actual income 实际入息；实际收入；实际收益 KqG/a  
actual market 现货市场 J7 Oa})-+'  
actual price 现货价；实际价格 %M4XbSN|  
actual profit 实际利润 24.7S LXO  
actual quotation 实盘；实际价位；实际报价 <s59OdzP  
actual year basis 按实际年度计算 bahc{ZC2  
actuals 实货 =0jmm(:Jh  
actuarial investigation 精算调查 $\JQGic`  
actuarial principle 精算原则 A
>ug'.  
actuarial report 精算师报告 '? !7 Be  
Actuarial Society of Hong Kong 香港精算学会 k:(e79  
actuarial valuation 精算师估值 xIq"[?m  
actuary 精算师 &+|jJ{93z  
ad referendum agreement 暂定协议；有待覆核的协定 Q8M:7#ySji  
ad valorem duty 从价税；按值征税 w|K(>5nz  
ad valorem duty system 从价税制 %nG~u,_2f  
ad valorem fee 从价费 S>vVjq?~l(  
ad valorem tariff 从价关税 `% #zMS  
additional allowance 额外免税额 gz)wUQ|W  
additional amount for unexpired risk 未过期风险的额外款额 [E..VesrM  
additional assessable profit 补加应评税利润 945 |MQPn  
additional assessment 补加评税 8as$h*Wh  
additional commitment 额外承担 JaB tX'  
additional commitment vote 额外承担拨款 jN5} 2 p*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;OT#V,}r  
additional dependent parent allowance 供养父母额外免税额 2:6Y83  
additional provision 额外拨款 !`d832  
additional stamp duty 附加印花税 7#~m:K@  
additional tax 补加税罚款；补加税款 (<g;-pZH%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Np5/lPb1  
adjudged bankrupt 被裁定破产 =%#$HQ=  
adjudicated bankrupt 裁定破产人 b>>=d)R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A{u\8-u  
adjudication of bankruptcy 裁定破产；宣告破产 ?*MV ^IY  
adjudication of insolvency 裁定无力偿还债务
C4X{Ps\  
adjusted actual 经调整的实数；调整后的实数 }.Na{]<gh  
adjusted current assets 经调整的流动资产；调整后的流动资产 C7c|\T  
adjusted figure 经调整的数字；调整后的数额 tSh}0N)  
adjusted liabilities 经调整的负债；调整后的负债 fs)q7 7g  
adjusted loss 经调整的亏损；调整后的亏损 Jte:l:yjtA  
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 jmZ|b6  
adjusted profit 经调整的利润；调整后的利润 `*2*xDuP  
adjusted surplus 经调整的盈余额；调整后的盈余额 sWpRX2{5,  
adjusted value 经调整的价值；调整后的价值 nw]e_sm  
adjustment 调整；修订；理算〔保险〕 \CEnOq  
adjustment centre 调剂中心 6LF^[b/u  
adjustment lag 调整过程的时间差距；调整时差 `hQ!*f6  
adjustment mechanism 调整机制 }GU6Q|s[u[  
adjustment of loss 亏损调整 sQ3ayB`  
adjustment process 调整过程；调整程序 S:B-nI  
adjustment range 调整幅度 n
gH~4HyT  
administered exchange rate 受管制汇率 c?3F9w#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ck4T#g;=  
administration expenses 行政费用 9DP75 ti  
administration fee 手续费；行政费 wYS KtG~/S  
administration in bankruptcy 破产管理 "YdDaj</  
administration order 遗产管理令 |WwFE|<  
administrator 管理人；遗产管理人 ^w.(*;/  
administrator of the estate 遗产管理人 #mz,HK0|aC  
admission of debt 债项承认书 Ws}kb@5  
admission of proof 接纳债权证明 q[,R%6&'  
advance 放贷款项；垫付款项；预支款项；预付款项 f4\p1MYQ  
advance account 暂支帐目；预付款帐户 *M\i4FO8  
advance compensation 预付补偿金 88+\mX;A#  
advance from shareholder 股东垫款 ]@j"0F/`  
advance pending reimbursement 预支以待日后付还 a?Qcf;o  
advanced economy 先进经济体系 =QxE-)v  
advancement 预付；预付财产 ] l qFht  
advances warrant 垫款令 <=GzK:4L  
advancing 贷出 /{#_Um0.  
adverse balance 逆差 JEkIbf?=r  
adverse exchange 逆汇 (qc!-Isd~[  
advertisement addressed to shareholders 在报章刊登的致股东通告 DoPF/m}  
advice for collection 托收通知书 I5<#SW\a?  
advice of drawing 提款通知书；汇票通知书 piM11W}|/  
advice of payment 付款通知 p
6k'Q  
Advisory Committee [Securities and Futures Commission] dxhjPS~^Q  
谘询委员会〔证券及期货事务监察委员会〕 1wNY}3  
Advisory Committee on Diversification 经济多元化谘询委员会 pl^"1Z=*  
affidavit 誓章；遗产申报誓章 NtP.)  
affidavit of no receipt 述明无收款的誓章 +/UXy2VRt$  
affiliate 联号；联营公司；附属公司 Le$u$ulS  
affiliated company 附属公司；联号；联营公司 KA*l6`(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3~1lVU:  
affordability 负担能力 Z?j='/u>@  
African Development Bank [AfDB] 非洲开发银行 R.WsC bU  
after-acquired property 事后取得的财产 'I01F:`  
after-hours dealing 市后交易 N\?Az668?  
after-tax profit 税后盈利；税后利润；税后溢利 Nz;*;BQK:  
agency agreement 代理协议 }W>[OY0^A  
agency expenses 代理机构的开支 }SvWC8  
agency fee 代理费 lO[jf6gB  
Agency Law 《代理法》 OB I8~k  
agent 代理人；承销人 r(xlokpnb6  
agent of company 公司代理人 (R|FQdH  
agent's fee 代理人费；经纪费 y2ws*IZ"  
aggregate 总计；总数；总体数字 )k%drdY{J'  
aggregate amount 总款额；总额 z%gtV'  
aggregate assets and liabilities 总体资产与负债 j &[WE7wf  
aggregate at constant price 按固定价格计算的总体数字 vgbjvyfN  
aggregate demand 总需求 UFY~D"%/  
aggregate gross position 总持仓量 ZK_@.O+]  
aggregate limit 总限额 ~esEql=Q3'  
aggregate of salaries tax 合计薪俸税 +AC-f2  
aggregate performance 总体表现；总体业绩 'jlXLb  
aggregate supply 总体供应 a>jI_)L  
aggregate surplus 总盈余 k)GuMw  
aggregate total 整体总额 \fFy$  
aggregate value 总值；合计价值 iI Nu`>I  
aggregated basis 合计基准 `h{mj|~  
aggregated net chargeable income 合计应课税入息实额 bqwW9D(  
aggregation 合并计算；合计；总和 Mh/>qyS*2  
aggregation of incomes of husband and wife 夫妇入息合并计算 YKxA2`3v%  
aggregation of property 财产的总和 tVh4v#@+  
agio 差价；贴水 dcTM02kEh  
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》 Am`A[rV0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >]08".ajS  
《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》 r^tXr[}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment = (h;L$  
《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》 F0^~YYRJV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment W%Nu]9T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |l\/ {F  
agreement for a settlement 授产协议 lJ1xx}k{U  
agreement for assignment 转让协议 Tq_X8X#p  
agreement for sale 售卖协议；买卖协议 b2-|e_x  
agreement for sale and purchase 买卖协议 qy(/   
agreement for the payment of interest 支付利息协议 v^I%Wm  
agreement for the repayment of money 还款协议 o*
ED!y7  
agreement of reinsurance 再保险协议 8q[Wf
D  
Agricultural Bank of China 中国农业银行 zZ0V6T}
  
air passenger departure tax 飞机乘客离境税 Cspm\F  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 92ww[+RQ@  
airport tax 机场税 1?$!y  
alcohol duty 酒精税 2_~XjwKE  
alienation 让与；让渡；转让 Pisr&"A  
alimony 生活费；赡养费 J9t?]9.,:  
All Ordinaries Index [AOI] 所有普通股指数 Z/UVKJm>:  
all risks 全险；综合险 |a:Vp
M  
All Sales Record for Stock Market 《股票市场成交报告》 Uht:wEr  
Allied Capital Resources Limited 新联财务有限公司 ]~eWr2uG?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0guc00IN  
allocation letter 拨款信件 v5ddb)  
allocation of fund 分配款项；预留款项 f<:SdtG5  
allocation of profit 利润分配；溢利分配 w*kFtNBfU  
allocation warrant 拨款令 h_"/@6  
allotment 分配；配股 G9":z|  
allotment notice 股份配售通知；配股通知 >}(*s^!k  
allotment of shares 股份分配 ewPdhCK  
allowable 可获宽免；免税的 Bo(l!G  
allowable business loss 可扣除的营业亏损 9NXiCP9A  
allowable expenses 可扣税的支出 tpzdYokh>  
allowance 免税额；津贴；备抵；准备金 2s ,n!u Fd  
allowance for debts 债项的免税额 Sq]1SW3  
allowance for depreciation by wear and tear 耗损折旧免税额 \@" . GM%  
allowance for funeral expenses 殡殓费的免税额 MQMy Z:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -2Cf)>`v  
allowance for repairs and outgoings 修葺及支出方面的免税额 n|2-bRK-  
allowance to debtor 给债务人的津贴 K T72D  
alteration of capital 资本更改 5kZ yiC*  
alternate trustee 候补受托人 6Tmb@<I_  
amalgamation 合并 ^`5Yxpz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z`KXXlJ^i  
ambit of charges 征税范围；收费范围 m:<3d]L  
amended valuation 经修订的估值 d"a7{~l  
American Commodities Exchange 美国商品交易所 7%}}m&A7h  
American Express Bank Limited 美国运通银行 uy\+#:44d  
American Stock Exchange 美国证券交易所 Z"KuS  
amortization 摊销 [zd-=.:+M[  
amount due from banks 存放银行同业的款项 1h0ohW  
amount due from banks abroad 存放海外银行同业的款项 'MlC 1HEp  
amount due from holding companies 控股公司欠款 Zpd>' ${4  
amount due from local banks 存放本港银行同业的款项 2Yjysn  
amount due to banks 银行同业的存款 \uIC<#o"N  
amount due to banks abroad 海外银行同业的存款 5i&V ~G  
amount due to holding companies 控股公司存款 rmoEc]kt]  
amount due to local banks 本港银行同业的存款 ^Exq=oV  
amount due to outport banks 外埠银行同业的存款 e(N <Mf  
amount for note issue 发行纸币的款额 u`nn{C4D"  
amount of bond 担保契据的款额 Zul32]1r  
amount of consideration 代价款额 l@jJJ)Qyk  
amount of contribution 供款数额 .HJHJ.Js8X  
amount of indebtedness 负债款额 B\w`)c  
amount of principal of the loan 贷款本金额 Ot<!
YM  
amount of rates chargeable 应征差饷数额 LA0x6E+I  
amount of share capital 股本额 FeRuZww._J  
amount of sums assured 承保款额 64s;6=  
amount of variation 变动幅度 r
qo<Xt`  
amount of vote 拨款数额 $^ 3 f}IzA  
amount payable 应付款额 v>PHn69PU  
amount receivable 应收款额 +38P$Koz{r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tqC#_[~7  
analysis 分析 dK$dQR#  
ancillary risk 附属风险  kS9  
annual account 周年帐目；周年帐目报表；年度决算；年结 $QnfpM%+=  
annual accounting date 年结日期 0P >dXd)T  
annual allowance 每年免税额；年积金；年度津贴；年津 yln.E vJjD  
annual balance 年度余额 E:OeU_\  
annual disposable income 每年可动用收入 AtYYu  
annual estimates 周年预算 en":  
annual fee 年费 Lj,%pzJ  
annual general meeting 周年大会 @SB+u+mOS  
annual growth rate 年增率；每年增长率 r\`m[Q  
annual long-term supplement 长期个案每年补助金 s``L?9  
annual pensionable emolument 可供计算退休金的年薪 oI
/ThM`=q  
annual report 年报 i*>yUav"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <3CrCEPC  
annual return 周年报表；周年申报表；每年报税表格 'm:B(N@+  
Annual Return Rules 《周年报表规则》 |sAg@kM  
annual review of consumer prices 每年消费物价回顾  {`  
annual roll-forward basis 逐年延展方式 Inoou'jX  
annual salary 年薪 +y(h/NcQ  
annual statement 年度报表；年度决算表 v[GHqZ  
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 g/gLG:C  
annuitant 年金受益人 Rgu^> ~  
annuity 年金 N`MQHQ1  
annuity contract 年金合约 [i_x 1  
annuity on human life 人寿年金 n\Nl2u& m  
antecedent debt 先前的债项 /Qy0vAvJ  
ante-dated cheque 倒填日期支票 np(<Ap r  
anticipated expenditure 预期开支 $ 7!GA9Bn  
anticipated net profit 预期纯利 5}ah
%  
anticipated revenue 预期收入 Dh<e9s:  
anti-inflation measure 反通货膨胀措施 T]`" Xl8  
anti-inflationary stance 反通货膨胀立场 SO"P3X  
apparent deficit 表面赤字 1)ne-e  
apparent financial solvency 表面偿债能力 #Xly5J  
apparent partner 表面合伙人 iDJ2dM}v  
application for personal assessment 个人入息课税申请书 u>Hx#R<*%  
application of fund 资金应用 AR^Di`n!  
application to release as liquidator and to destruct the books of accounts and documents nX'.'3  
申请免除清盘人职务及毁灭帐簿与文件 /+YWp>6LU  
appointed actuary 委任精算师 V:18]:  
appointed auditor 委任核数师；委任审计师 +=4b5*+qG  
appointed trustee 委任的受托人 9b6h!(  
appointer 委任人 "Q4{6FH+mB  
apportioned pro rata 按比例分摊 \PJ89u0  
apportionment 分配；分摊 !}?]&[N=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zZ-*/THB@R  
apportionment formula 分摊方程式 n9DFa3  
apportionment of estate duty 遗产税的分摊 -`&;3 7  
appraisal 估价；评估 iYkNtqn/  
appreciable growth 可观增长 ^`THV  
appreciable impact 显着影响 cyyFIJj]  
appreciable increase 可观增长 ,88}5)b[  
appreciation 增值；升值 6WZp&pO  
appreciation against other currencies 相对其他货币升值 <D}k@M Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ww,'n{_  
appreciation tax 增值税 Ns(F%zkm  
appropriation 拨款；拨用；拨付 @}:(t{>;e7  
appropriation account 拨款帐目 fJKOuFK  
Appropriation Bill 拨款法案 {rQ`#?J}^?  
appropriation-in-aid system 补助拨款办法 ML-g"wv  
approved assets 核准资产 TuL( /  
approved basket stock 认可一篮子证券 W#7c`nm  
approved budget 核准预算 ,@xZuq+K<  
approved charitable donation 认可慈善捐款 ;C'*U
i  
approved charitable institution 认可慈善机构 +,,~<Vm  
approved currency 核准货币；认可货币 bql6Z1l  
approved estimates 核准预算 /2(F  
approved estimates of expenditure 核准开支预算 C4,W[L]4"  
approved overseas insurer 核准海外保险人 =9-c*bL  
approved overseas trust company 核准海外信托公司 vr$[  
approved pooled investment fund 核准汇集投资基金 '"Gi&:*nQ<  
approved provident fund scheme 认可公积金计划 l]gfT&  
approved provision 核准拨款 sXA=KD8  
approved redeemable share 核准可赎回股份 /DCUwg=0  
approved regional stock 认可地区性证券 T=vI'"w  
approved retirement scheme 认可退休金计划 N{0 D<"  
approved subordinated loan 核准附属贷款 rcCMx"L=  
arbitrage 套戥；套汇；套利 :M16ijkx  
arbitrageur 套戥者；套汇者 "- AiC6u  
arbitrary amount 临时款项 ?FyA2q!  
arrangement 措施；安排；协定 wB@A?&UY  
arrears 欠款 ,O(uuq  
arrears of pay 欠付薪酬 Yhfk{CI  
arrears of revenue 逾期未收税款；逾期未收的帐项 t"Rn#V\c."  
articles of association 组织章程；组织细则；组织章程细则 (#~063N,#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +}]xuYzo
 
ascertainment of profit 确定利润 hdzaU&w  
"Asia Clear" “亚洲结算系统” p6p_B  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !WNr09`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }tN"C 3)@  
Asian Development Fund [ADF] 亚洲发展基金 Gwe9< y  
Asian dollar bond 亚洲美元债券 zKv
}J  
Asian dollar market 亚洲美元市场 }/|1"D  
Asian dollar rate 亚洲美元利率 |yr
}g-m  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 JXrMtSp\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Nsb13mlY  
asked price 沽盘；喊价；索价；卖方报价 Jc*A\-qC.  
assessable income 应评税入息 LvS`  
assessable loss 应评税亏损 xQ4Q'9  
assessable profit 应评税利润 }/=_  
assessable value 应评税值 Yyf8B  
assessed profit 估定利润 tP3Upw"U  
assessed value 经评估价值 <?+\\Z!7  
assessment 评税；评定；估价；评税单 Wuk
D|BCC  
assessment number 评税编号；估价编号 gU:j
x  
assessment of additional tax 补加税评税 -4.+
&'  
assessment of performance 业绩评估；实绩评价 _ ._'\  
Assessor 评税主任 U:H*b{`TU  
asset price bubbles 资产价格泡沫 1jR<H$aS  
asset-backed securities 具资产保证的证券 6v-h!1p{u  
assets accretion 资产增值 YvonZ  
assets and liabilities 资产与负债 bTJ7RqL  
assets betterment statement 资产递增表；资产改进表 ;TY
kJH"  
assets lending 实物放款；有抵押贷款 ~~&M&Fe  
assets of the company passing on the death 死者去世时转移的公司资产 &0'BCT  
assets pledged as security for liabilities 用作负债抵押的资产 0=NB[eG  
assets portfolio 资产投资组合 PM{kiz^  
assets price 资产价格 ?o2L  
assets quality 资产质素 \7RP6o  
assets realization 资产变现 ].eGsh2  
assets refinancing arrangement 资产再集资安排 s<:J(gD  
assets securitization 资产证券化 72aj4k]^  
assets situated outside Hong Kong 在香港以外地方的资产 r!+
)U#8  
assets stripping 削减资产；拆卖资产 r>Vgo):s  
assets value 资产值 3/iGSG`  
assignee 承让人 AyddkjX  
assignment 转让；转让书；转让契 :%R3( &  
assignment of interest 权益转让 I/c* ?  
assignment of letters patent and trade mark 专利证书及商标转让 yA~W|q(/V  
assignment of property 物业转让；物业转让书 N7XRk=J  
assignment right 转让权 Y:O%x
tGi  
assignor 转让人 V
}&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <3'r&ks  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N G4wtDa  
associate member 附属会员 h<[o;E  
associated body corporate 相联法人团体 Jf2  
associated company 相联公司；联属公司 6 LC*X  
associated corporation 相联法团 F[LBQI`zq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pl5!Ih6  
公认会计师公会〔英国〕 >k"/:g^t  
Association of Futures Exchange Brokers 香港期货经纪协会 DEIn:d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #8cY,%<S]  
association of underwriters 承保人组织 ,`K'qms  
assumption of control 接管 VK8 5A  
assurance 担保；保险；转易；转易书 5E$)Ip  
assurance of interest 权益的转易 L0}"H .  
at 19XX price 按一九ＸＸ年价格计算 #,Rmu  
at a discount 按赔价计算；按贴水价格计算；打折扣 w _n)*he)z  
at a premium 按溢价计算；按升水价格计算 z"|^Y|`m  
at call 通知付款；按通知 tJc9R2  
at constant market price 按固定市价计算 94Z~]C  
at constant price 按固定价格计算 m8.sHw  
at cost 按成本计算 99vm7"5hQ  
at current market price 按当时市价计算；按现时市价计算 =F6J%$  
at current price 按当时价格计算；按现时价格计算 t68h$u  
at factor cost 按要素成本计算；按生产要素成本计算 _&P![o
)x  
at money-of-the-day price 按付款当日价格计算
b2hB'!m  
at or better 按指定或较佳价位〔买卖指令〕 ~b*f2UVs  
at par 按面值计算；平价 5TqX;=B  
at sight 见票即付 ~nw]q<7r  
at the close 按收市盘
/_v@YB!
0  
at the opening 按开市盘 D3$}S{Yw1  
attestation 见证；见证条款 El,p}Bi.  
at-the-money option 平价期权 M(xd:Fa?  
attorney 受权人；受托代表人 ;a2TONW   
attornment 新拥有人承认书 42mdak}\  
attributable profit 可归属利润 C*=#=.~~{  
attributable share value 可归属股份价值 p "u5wJ_  
Auckland Stock Exchange 奥克兰证券交易所 Ji gc@@B.  
auction 拍卖 .M!HVq47m  
auctioneer 拍卖商 d n3sh<  
audit 审计；核数 R["_Mff  
Audit Commission 审计署 ^8-CUH\
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] s-
[_%  
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〕 xDm^f^}>  
audit review 帐目审查 =JY9K0S~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wj/OYnMw  
audited account 审计帐目；经审计的帐目 }sZme3*J[  
audited annual account 经审计的周年帐目 y]yp8Bs+  
audited balance sheet 经审计的资产负债表 x pT85D  
auditor 核数师；核数主任；审计师 #)z_TM07P  
auditor's certificate 核数师证明书；审计师证明书 pPUKx=d  
auditor's report 核数师报告；审计师报告 'Tj9btM*cL  
Aussie bond 澳元债券 &^92z:?  
austerity budget 紧缩预算 ZBi|BD  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q<dZy? f  
Australia All Ordinaries Index 澳洲所有普通股票指数 x xWnB  
Australian Dollar [AUD] 澳元 a2/!~X9F  
Australian Options Market 澳大利亚期权市场 b$[O^p9x  
Australian Securities Commission 澳洲证券事务监察委员会 BNL Q]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {fmSmD  
Australian Stock Exchange 澳大利亚证券交易所 q,A;d^g  
Austrian Schilling [ATS] 奥地利先令 blEs!/A`  
authentication 认证；鉴证 {dTtYL$'"  
authority to purchase 委托购买证；委购书 @|sDb?J  
authorization 认可；核准；授权；授权书 [kaj8  
authorization by direction 指示授权 r$<[`L+6  
authorization by instruction 指令授权 1 :<f[l  
authorization by warrant 令状授权 8SR~{  
authorization of unit trust 单位信托的认可
r&U5w^p  
authorized agent 指定代理人 F6`$5%$M;?  
authorized capital 法定资本 8K=sx@l  
authorized clerk 出市员 gq\ulLyOeZ  
authorized dealer 认可交易商 v@(Y:\>  
authorized financial institution 认可财务机构 ,
onOwPz  
authorized fund 认可基金 fL>>hBCqC  
authorized fund house 获授权的基金公司；认可基金公司 bdEc?  
authorized institution 认可机构 8bd&XieE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $9)|cO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'tm%3` F  
authorized insurer 获授权保险人；获认可承保人 T*e>_\Tx  
authorized investment 特准投资项目 S3l$\X;6X  
authorized person 获授权人 ckG`^<  
authorized representative 获授权代表 ,'N8Ivt  
authorized share capital 法定股本 F l@%?  
automated quotation system 自动报价系统 FwKT_XkY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {N!Xp:(<7_  
自动交易系统〔香港期货交易所有限公司〕 e:#c\Ay+  
automatic adjustment mechanism 自动调整机制 D',[M)  
automatic adjustment system 自动调整系统 s~V%eq("}  
Automatic Clearing House 自动票据交换所 9M8n  
automatic exchange rates accumulation system 自动化汇率累集系统 _\uyS',  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /i.3v45t"  
automatic teller machine [ATM] 自动柜员机 ~;> psNy  
autopay 自动转帐 w_4/::K*  
available assets 可用资产 OFH!z{*  
available fiscal reserve 现存财政储备 2B
 Dz \  
available profit 可用利润 0Rgo#`7l  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ='"DUQH|*  
average 平均；平均数；海损 b}s)3=X@q  
average basic salary 平均基本薪金 {kVhht]X  
average consumer expenditure 平均消费开支；一般消费开支 S&N[@G  
average cost 平均成本 VjsQy
>5m  
average cost of land production 增辟土地平均成本 "-bsWC  
average daily turnover 平均每日成交额 F-0|&0  
average daily wage rate 平均每日工资率 /a@gE^TM  
average expenditure pattern 平均开支模式 jG~zpZh  
average growth rate 平均增长率 `0'Bg2'  
average net fixed assets 固定资产平均净值 2vbm=~)$F  
average of relatives 相对价格平均数 xd }g1c  
average price 平均价格 e!BablG[  
average propensity to consume 平均消费倾向；一般消费倾向 walQo^<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 a8$gXX-2  
average rate 平均率 cVk&Yp;[*  
average revenue 平均收入；平均收益 b9FfDDOq"  
average stock 平均库存；平均存货 fdk]i/*)  
average yearly rent 平均年租 H& L  
avoidance of double taxation 避免双重课税 AXBf\)[  
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 5ctH=t0  
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