一些有用的会计术语(也不知道发的地方对不对)A

A: R{4O*i8#  
A share Ａ股；甲类股份 fv)-o&Q#  
abatement of tax 减税；减扣免税额 xOZ?zN
 
ABN AMRO Bank N.V. 荷兰银行 kigc+R  
above-the-line expenditure 线上项目支出；经常预算支出 U4Qc$&
j>  
above-the-line receipt 线上项目收入；经常预算收入 A*@!tz<  
ABSA Asia Limited 南非联合亚洲有限公司 3A'd7FJ0G  
absolute change 绝对数值变更 '9i:b]Hru  
absolute expenditure 实际开支 I_N"mnn@Nr  
absolute guideline figure 绝对准则数字 QK//bV)  
absolute interest 绝对权益 lQ)ZsFs=  
absolute order of discharge 绝对破产解除令 [NJ!  
absolute profit margin 绝对利润幅度 a_FJNzL  
absolute value 实值；绝对值 ]%G[<zD,1  
absolutely vested interest 绝对既得权益 .lRO;D  
absorbed cost 已吸收成本；已分摊成本 |L0s  
absorption 吸收；分摊；合并 q"fK"H-j  
absorption rate 吸收率；摊配率；分摊率 00<iv"8  
ACB Finance Limited 亚洲商业财务有限公司 |9}G  
acceptable form of reciprocity 合理的互惠条件 q}(UC1|  
acceptable rate 适当利率；适当汇率 :0#!=  
acceptance agreement 承兑协议 V .
$<  
acceptance for honour 参加承兑 8`'_ckIgr  
acceptor 承兑人；接受人；受票人 QNn$`Qz.  
acceptor for honour 参加承兑人 Le#bitp  
accident insurance 意外保险 `/0X].s#o  
Accident Insurance Association of Hong Kong 香港意外保险公会 R1A!ob  
accident insurance scheme 意外保险计划 #2Mz.=#G  
accident year basis 意外年度基准 t5[{ihv~:  
accommodation 通融；贷款 @lBR;B"  
accommodation bill 通融票据；空头票据 Ujb||(W  
accommodation party 汇票代发人 Ks9"U^bPs  
account balance 帐户余额；帐户结余 R '"J{oR  
account book 帐簿 o^_z+JFwb  
account collected in advance 预收款项 K*p^Gs,  
account current book 往来帐簿 yQ6{-:`)  
account of after-acquired property 事后取得的财产报告 F|Jo|02  
account of defaulter 拖欠帐目
=suj3.   
account payable 应付帐款 NCX!ss  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0=7C-A1(D  
account receivable 应收帐款 N2=gSEY  
account receivable report 应收帐款报表 Ewu 7tq Z  
account statement 结单；帐单；会计财务报表 Y{um1
)k  
account title 帐户名称；会计科目 )|'? uN7  
accountant's report 会计师报告 Q!|. ,?V  
Accountant's Report Rules 会计师报告规则
:^! wQ""  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +g\u=&<6  
Accounting Arrangements 《会计安排》 8[ :FU  
accounting basis 会计基础 ~ia#=|1}  
accounting by Official Receiver 破产管理署署长呈交的帐目 J'Gn M?M  
Accounting Circular 《会计通告》 - C8h$P  
accounting class 会计类别 n%@xnB$ZX  
accounting date 记帐日期；会计结算日期 z2S53^C*  
accounting for money 款项核算 f4]nz:2  
Accounting Officer 会计主任 3mpEF<z  
accounting period 会计报告期；会计期 ;./Tv84I^  
accounting policy 会计政策；会计方针 19&!#z  
accounting practice 会计惯例 e#SNN-hKsJ  
accounting principle 会计准则 S\s1}`pNm  
accounting record 会计记录 l% K9K
e  
accounting report 会计报告 ,7k)cNstW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F(}d|z@@  
Accounting Society of China 中国会计学会 =i\~][-  
accounting statement 会计报表 Cm(Hu  
accounting system 会计制度；会计系统 Wvmf[!V;  
accounting transaction 会计事项；帐务交易 s%;18V:pi  
accounting treatment 会计处理 Fl^.J<Dz  
accounting year 会计年度 Y#3m|b45n  
accretion 增值；添加 v)4 kS  
accrual 应计项目；应累算数目 bG;vl;C  
accrual basis 应计制；权责发生制 a{el1_DIGK  
accrual basis accounting 应计制会计；权责发生制会计 k7f[aM5]  
accrue 应累算；应计 [t,grdw  
accrued benefit 应累算利益 H\8.T:>  
accrued charges 应计费用 ;m{[9i`2  
accrued cumulative preference share dividend 应累算的累积优先股股息 H Viu7kue`  
accrued expenses 应累算费用 !W{|7Es?.  
accrued interest payable 应付利息；应计未付利息 E+UOuf*(  
accrued interest receivable 应收利息；应计未收利息 el5F>)  
accrued right 累算权益 24>{T5E  
accruing profit 应累算的利润 :.DCRs$Q  
accumulated fiscal reserve 累积财政储备 BDD^*Y  
accumulated profit 累积利润；滚存溢利 82efqzT  
accumulated reserve 累积储备 XZJ}nXy  
accumulation of surplus income 累积收益盈余 ?(;ygjyx  
acquired assets 既得资产 C7eaioW$  
acquisition 收购；购置；取得 1h"0B  
acquisition cost 购置成本 _QkU,[E  
acquisition expenses 购置费用 z| i$eF;x3  
acquisition of 100% interest 收购全部股权 jKM-(s!(  
acquisition of control 取得控制权 NJLU+byU  
acquisition of fixed assets 购置固定资产 GDZe6*  
acquisition of shell “买壳” nLJ]tpw^DH  
acquisition price 收购价 6aXsRhQ~  
act of God 天灾 /!d,f4n  
acting partner 执事合伙人 rS{Rzs^@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]e7D""  
active partner 积极参与的合伙人 _H<ur?G  
active trading 交投活跃 gXc&uR0S  
actual circulation 实际流通 Hg*6I%D[So  
actual cost 实际成本 (:vY:-\ bO  
actual expenditure 实际开支；实际支出 (*^_wq-;  
actual income 实际入息；实际收入；实际收益 r]kLe2r:B  
actual market 现货市场 /N{xFt/?  
actual price 现货价；实际价格 YmNBtGhT  
actual profit 实际利润 =
y[eQS$  
actual quotation 实盘；实际价位；实际报价 @;JT }R H-  
actual year basis 按实际年度计算 *`=V"nXw$|  
actuals 实货 \CX`PZ><  
actuarial investigation 精算调查 }7wQFKME  
actuarial principle 精算原则 b?h"a<7  
actuarial report 精算师报告 g>T'R Vb  
Actuarial Society of Hong Kong 香港精算学会 D{PO!WzW  
actuarial valuation 精算师估值 po\QMe  
actuary 精算师 8&3+=<U  
ad referendum agreement 暂定协议；有待覆核的协定 ~^KemwogPN  
ad valorem duty 从价税；按值征税 y=G  
ad valorem duty system 从价税制 7?Xfge%\  
ad valorem fee 从价费 w3fi2B&q  
ad valorem tariff 从价关税 k0
{Mq<V*%  
additional allowance 额外免税额 |A[Le ;,  
additional amount for unexpired risk 未过期风险的额外款额 z*I
=  
additional assessable profit 补加应评税利润 | t3_E  
additional assessment 补加评税 "72 _Sw  
additional commitment 额外承担 Nr uXXd  
additional commitment vote 额外承担拨款 cuW$%$F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n)^B0DnIk  
additional dependent parent allowance 供养父母额外免税额 !sK{:6s  
additional provision 额外拨款 CQ"5bnR  
additional stamp duty 附加印花税 pV<18CaJ  
additional tax 补加税罚款；补加税款 {UvZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 pn{Nk1Pl  
adjudged bankrupt 被裁定破产 {CYFM[V  
adjudicated bankrupt 裁定破产人 u=p([ 5]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <Mxy&9}ic  
adjudication of bankruptcy 裁定破产；宣告破产 U43PHcv_  
adjudication of insolvency 裁定无力偿还债务 AdKv!Ta5b  
adjusted actual 经调整的实数；调整后的实数 @0-<|,^]  
adjusted current assets 经调整的流动资产；调整后的流动资产 OqHD=D[  
adjusted figure 经调整的数字；调整后的数额 }
gGcYRT  
adjusted liabilities 经调整的负债；调整后的负债 GbBcC#0  
adjusted loss 经调整的亏损；调整后的亏损 q: ?6  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 m7cp0+Peo  
adjusted profit 经调整的利润；调整后的利润 !n@Yg2w  
adjusted surplus 经调整的盈余额；调整后的盈余额 v`*!Bhc-  
adjusted value 经调整的价值；调整后的价值 6rq:jvlx$  
adjustment 调整；修订；理算〔保险〕 doW_vu  
adjustment centre 调剂中心 OF2*zU7M  
adjustment lag 调整过程的时间差距；调整时差 B14z<x}Q  
adjustment mechanism 调整机制 EO:i+e]=  
adjustment of loss 亏损调整 !J3g,p*  
adjustment process 调整过程；调整程序 &3:-(:<U  
adjustment range 调整幅度 =M*31>"I0  
administered exchange rate 受管制汇率 FI Io{ru  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j_j~BXhIS  
administration expenses 行政费用 XSpX6fq  
administration fee 手续费；行政费 &Plc  
administration in bankruptcy 破产管理 \L<Hy)l  
administration order 遗产管理令 )8!""n~  
administrator 管理人；遗产管理人 "6FZX~]s!  
administrator of the estate 遗产管理人 '[I?G6  
admission of debt 债项承认书 L^Fni~  
admission of proof 接纳债权证明 [K9l>O  
advance 放贷款项；垫付款项；预支款项；预付款项 +%UfnbZ  
advance account 暂支帐目；预付款帐户 +A>>Ak|s  
advance compensation 预付补偿金 tux/@}I  
advance from shareholder 股东垫款 B#OnooJI  
advance pending reimbursement 预支以待日后付还 a{GPAzO+  
advanced economy 先进经济体系 `gDpb.=Y  
advancement 预付；预付财产 Uz} #.  
advances warrant 垫款令 :54ik,l  
advancing 贷出 AVF(YD<U  
adverse balance 逆差 ;%0$3a  
adverse exchange 逆汇 ~a^mLnY@  
advertisement addressed to shareholders 在报章刊登的致股东通告 '-N `u$3Y  
advice for collection 托收通知书 /q^)thJ~  
advice of drawing 提款通知书；汇票通知书 sn+g#v9e  
advice of payment 付款通知 '=Nb`n3%  
Advisory Committee [Securities and Futures Commission] &CpxD."8x  
谘询委员会〔证券及期货事务监察委员会〕 Ej~vp2  
Advisory Committee on Diversification 经济多元化谘询委员会 nm`[
\3R  
affidavit 誓章；遗产申报誓章 TWZ**S-  
affidavit of no receipt 述明无收款的誓章 07P/A^Mkx  
affiliate 联号；联营公司；附属公司 ,.A@U*j
 
affiliated company 附属公司；联号；联营公司 u!hY bCB  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p.A_,iE  
affordability 负担能力  Tvqq#;I  
African Development Bank [AfDB] 非洲开发银行 ?x1sm"]p'  
after-acquired property 事后取得的财产 eyUguA<lK\  
after-hours dealing 市后交易 _2xNio&  
after-tax profit 税后盈利；税后利润；税后溢利 Z$LWZg  
agency agreement 代理协议 BZ*',\o  
agency expenses 代理机构的开支 ~_8
Dv<"a  
agency fee 代理费 Y3=5J\d!a  
Agency Law 《代理法》 wI8  
agent 代理人；承销人 ,h,OUo]LIY  
agent of company 公司代理人 3qujz)o  
agent's fee 代理人费；经纪费 kw{dvE\K  
aggregate 总计；总数；总体数字 "{(|}Cds  
aggregate amount 总款额；总额 kl%%b"h'  
aggregate assets and liabilities 总体资产与负债 +O"!*  
aggregate at constant price 按固定价格计算的总体数字 Q]$gw,H"6  
aggregate demand 总需求 .);~H#  
aggregate gross position 总持仓量 =1sGT;>  
aggregate limit 总限额
VzD LGLH  
aggregate of salaries tax 合计薪俸税 `yF6-F  
aggregate performance 总体表现；总体业绩 [$M=+YRHMW  
aggregate supply 总体供应 KCP$i@Pjv  
aggregate surplus 总盈余 A0X'|4I  
aggregate total 整体总额 QTr)r;Tro  
aggregate value 总值；合计价值 J>Pc@,y  
aggregated basis 合计基准 IUf&*'_  
aggregated net chargeable income 合计应课税入息实额 }?G([s56  
aggregation 合并计算；合计；总和 ~&HP}Q$#f  
aggregation of incomes of husband and wife 夫妇入息合并计算 bpP-wA^Hd  
aggregation of property 财产的总和 }uP`=T!"8  
agio 差价；贴水 b3.  
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》 q8A;%.ZLG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B|d-3\sn
 
《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》 8u8-:c%{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &s6;2G&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》 &3gC&b^i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jkAWRpOc)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gy5^JL  
agreement for a settlement 授产协议 n8 UG{. =  
agreement for assignment 转让协议 ^AhV1rBB  
agreement for sale 售卖协议；买卖协议 u00w'=pe)  
agreement for sale and purchase 买卖协议 s.|OdC>U =  
agreement for the payment of interest 支付利息协议 ca=sc[ $+  
agreement for the repayment of money 还款协议 AQ%B&Q(V1  
agreement of reinsurance 再保险协议 W&~\@j]!D  
Agricultural Bank of China 中国农业银行 Xwp6]lx  
air passenger departure tax 飞机乘客离境税 :; z]:d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1;v,rs M  
airport tax 机场税 E)3Ah!  
alcohol duty 酒精税 \LG0  
alienation 让与；让渡；转让 !;3hN$5  
alimony 生活费；赡养费 _D 9/,n$  
All Ordinaries Index [AOI] 所有普通股指数 CdZ. T/x  
all risks 全险；综合险 >:Y"DX-  
All Sales Record for Stock Market 《股票市场成交报告》 n\ 'PNB  
Allied Capital Resources Limited 新联财务有限公司 mzf~qV^T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 hbdB67,  
allocation letter 拨款信件 LpK? C<?x  
allocation of fund 分配款项；预留款项 #V{!|Y'  
allocation of profit 利润分配；溢利分配 s"UUo|hM  
allocation warrant 拨款令 l{I.l  
allotment 分配；配股 jl>jy6T  
allotment notice 股份配售通知；配股通知 P5KpFL`B  
allotment of shares 股份分配 6t\0Ui  
allowable 可获宽免；免税的 r>#4Sr  
allowable business loss 可扣除的营业亏损 M3U?\g  
allowable expenses 可扣税的支出 ' hDs.Wnu  
allowance 免税额；津贴；备抵；准备金 +iqzj-e&e[  
allowance for debts 债项的免税额 iNs@8<=$T  
allowance for depreciation by wear and tear 耗损折旧免税额 l(Ya,/4  
allowance for funeral expenses 殡殓费的免税额 7@R^B=pb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :}UjX|D  
allowance for repairs and outgoings 修葺及支出方面的免税额 wP7 E8'  
allowance to debtor 给债务人的津贴 )[ QT?;  
alteration of capital 资本更改 .sjv"D"  
alternate trustee 候补受托人 tdHeZv  
amalgamation 合并 wRdN(`;v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j[,XJ,5=  
ambit of charges 征税范围；收费范围 [K
g3:]2A  
amended valuation 经修订的估值 qZdA%  
American Commodities Exchange 美国商品交易所 z}Lf]w?  
American Express Bank Limited 美国运通银行 nx(jYXVT  
American Stock Exchange 美国证券交易所 bt*  
amortization 摊销 \JC_"gqt  
amount due from banks 存放银行同业的款项 Co,?<v=Ll  
amount due from banks abroad 存放海外银行同业的款项 Dz,|sHCmk  
amount due from holding companies 控股公司欠款 b0sj0w/  
amount due from local banks 存放本港银行同业的款项 "574%\#4z  
amount due to banks 银行同业的存款 K]1|#`n  
amount due to banks abroad 海外银行同业的存款 ;VzdlCZ@  
amount due to holding companies 控股公司存款 #@' B\!<@=  
amount due to local banks 本港银行同业的存款 U2r[.Ru  
amount due to outport banks 外埠银行同业的存款 U;A,W$<9  
amount for note issue 发行纸币的款额 (}5};v  
amount of bond 担保契据的款额 O=vD6@QI  
amount of consideration 代价款额 194n
  
amount of contribution 供款数额 {Mb2X^@7  
amount of indebtedness 负债款额 f8\DAN  
amount of principal of the loan 贷款本金额 Es- =0gpK  
amount of rates chargeable 应征差饷数额 s",
G w]8  
amount of share capital 股本额 Q,M,^_  
amount of sums assured 承保款额 F~0iJnF  
amount of variation 变动幅度 Pv=]7>e  
amount of vote 拨款数额 7^V`B^Vu  
amount payable 应付款额 ahdwoB  
amount receivable 应收款额 odDVdVx0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 od$$g(  
analysis 分析 p-m\0tQ  
ancillary risk 附属风险 x:i,l:x  
annual account 周年帐目；周年帐目报表；年度决算；年结 \x<,Ma=D  
annual accounting date 年结日期 M+M ;@3  
annual allowance 每年免税额；年积金；年度津贴；年津 Em4'b1mDX%  
annual balance 年度余额 ?VCp_Ji  
annual disposable income 每年可动用收入 V*r/0|vd  
annual estimates 周年预算 :L6%57  
annual fee 年费 mG1!~}[  
annual general meeting 周年大会 PdEPDyFkh  
annual growth rate 年增率；每年增长率 z}iz~WZ  
annual long-term supplement 长期个案每年补助金 0}YadNb7  
annual pensionable emolument 可供计算退休金的年薪 y<*\D_J  
annual report 年报 OJ7Uh_;/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O3?^P"C  
annual return 周年报表；周年申报表；每年报税表格 j >`FZKxp  
Annual Return Rules 《周年报表规则》 Xgl %2'  
annual review of consumer prices 每年消费物价回顾 $2Awp@j  
annual roll-forward basis 逐年延展方式 R%~~'/2V  
annual salary 年薪 '"XVe+.O  
annual statement 年度报表；年度决算表 9ei<ou_s  
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 'f0R/6h\3s  
annuitant 年金受益人 fLeHn,*,"  
annuity 年金 mE=Tj%+x  
annuity contract 年金合约 mKE'l'9A_  
annuity on human life 人寿年金 ,S m?2<  
antecedent debt 先前的债项 $m-C6xC/  
ante-dated cheque 倒填日期支票 4]E1x l  
anticipated expenditure 预期开支 ,<C~DSA
yZ  
anticipated net profit 预期纯利 Bio QV47B  
anticipated revenue 预期收入 h#Mx(q  
anti-inflation measure 反通货膨胀措施 t0Lt+E|J  
anti-inflationary stance 反通货膨胀立场 \acGSW .c  
apparent deficit 表面赤字 ks69Z|D  
apparent financial solvency 表面偿债能力 Dw 5Ze  
apparent partner 表面合伙人 $C,`^n'  
application for personal assessment 个人入息课税申请书 *3h_'3yo@  
application of fund 资金应用 yRDtPK"E-  
application to release as liquidator and to destruct the books of accounts and documents kyZZ0  
申请免除清盘人职务及毁灭帐簿与文件 D+N@l"U{  
appointed actuary 委任精算师 Bs|#7mA[  
appointed auditor 委任核数师；委任审计师 +;)Xu}  
appointed trustee 委任的受托人 6(7dr?^eGT  
appointer 委任人 o.Bbb=*rZ  
apportioned pro rata 按比例分摊 D><^7nr%  
apportionment 分配；分摊 knzo6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9 &Ry51  
apportionment formula 分摊方程式 J9f]=1`  
apportionment of estate duty 遗产税的分摊 GO*D4<#u  
appraisal 估价；评估 +
+ 5!8Nv  
appreciable growth 可观增长 5Q:49S47  
appreciable impact 显着影响 #Uep|A  
appreciable increase 可观增长 #s#BYbF  
appreciation 增值；升值 sk_xQo#Y 3  
appreciation against other currencies 相对其他货币升值 4H@7t,>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ooCfr?E  
appreciation tax 增值税 (=Oo=8\  
appropriation 拨款；拨用；拨付 fN21[Jv3  
appropriation account 拨款帐目 K@oyvJ$  
Appropriation Bill 拨款法案 `,Y3(=3Xe?  
appropriation-in-aid system 补助拨款办法 hZ/p'  
approved assets 核准资产 A;6ew
4  
approved basket stock 认可一篮子证券 E70o nR!i  
approved budget 核准预算 |N3#of(  
approved charitable donation 认可慈善捐款 -s7!:MB%g  
approved charitable institution 认可慈善机构 YN7OQqa  
approved currency 核准货币；认可货币 d/@P;YN!  
approved estimates 核准预算 ]r%fAmj  
approved estimates of expenditure 核准开支预算 ($8!r|g5#  
approved overseas insurer 核准海外保险人 )>iPx.hVSS  
approved overseas trust company 核准海外信托公司 V&/Cb&~Uw  
approved pooled investment fund 核准汇集投资基金 ,Ij/ ^EC}  
approved provident fund scheme 认可公积金计划 5
{IbKj|  
approved provision 核准拨款 b`Jsu!?{  
approved redeemable share 核准可赎回股份 aWP9i&  
approved regional stock 认可地区性证券 ,g3n/'rP%  
approved retirement scheme 认可退休金计划 'F:Tv[qx  
approved subordinated loan 核准附属贷款 C*11?B[  
arbitrage 套戥；套汇；套利 B5R7geC  
arbitrageur 套戥者；套汇者 83aWMmA(1  
arbitrary amount 临时款项 79k+R9m  
arrangement 措施；安排；协定 <^W5UU#Pg  
arrears 欠款 eOfVBF<C2  
arrears of pay 欠付薪酬 H;DjM;be  
arrears of revenue 逾期未收税款；逾期未收的帐项 F7]8*
[u  
articles of association 组织章程；组织细则；组织章程细则 Jp_ :.4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?iamo.0zN  
ascertainment of profit 确定利润 Adfnd  
"Asia Clear" “亚洲结算系统” LWN9 D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 m%.[|sZ3EM  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1CJAFi>%D  
Asian Development Fund [ADF] 亚洲发展基金 Zw<<p|{)<  
Asian dollar bond 亚洲美元债券 SP>&+5AydX  
Asian dollar market 亚洲美元市场 FF|M7/[~  
Asian dollar rate 亚洲美元利率 5)0'$Xxqa0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [9F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 F ^m;xy  
asked price 沽盘；喊价；索价；卖方报价 v_pFI8Cz)  
assessable income 应评税入息 THgEHR0,}[  
assessable loss 应评税亏损 `_]UlI_h  
assessable profit 应评税利润 |1e//*  
assessable value 应评税值 +=nWB=iCb  
assessed profit 估定利润 : &~LPmJ  
assessed value 经评估价值 #>sIXY  
assessment 评税；评定；估价；评税单 <7gv<N6BQf  
assessment number 评税编号；估价编号 )M"xCO3a  
assessment of additional tax 补加税评税 ZG~d<kM&8s  
assessment of performance 业绩评估；实绩评价 3BF3$_u)o  
Assessor 评税主任 Y'#uZA3KA  
asset price bubbles 资产价格泡沫 J: I@kM  
asset-backed securities 具资产保证的证券 O3#eQs  
assets accretion 资产增值 x`2du/ C  
assets and liabilities 资产与负债 Q
HnC(b  
assets betterment statement 资产递增表；资产改进表 ,#%I$  
assets lending 实物放款；有抵押贷款 9g.5:  
assets of the company passing on the death 死者去世时转移的公司资产 _?eT[!oO8  
assets pledged as security for liabilities 用作负债抵押的资产 K<50>uG  
assets portfolio 资产投资组合 WYkh'sv >  
assets price 资产价格 k[@/N+;")`  
assets quality 资产质素 i|28:FJA  
assets realization 资产变现 *D1vla8  
assets refinancing arrangement 资产再集资安排 }'n]C|gZ  
assets securitization 资产证券化 \Xr*1DI<  
assets situated outside Hong Kong 在香港以外地方的资产 F6>oGmLy  
assets stripping 削减资产；拆卖资产 vkeZ!klYB  
assets value 资产值 k-)Ls~#+  
assignee 承让人 IA`Lp3Z  
assignment 转让；转让书；转让契 (Ap?ixrR_  
assignment of interest 权益转让 J=HN~B1  
assignment of letters patent and trade mark 专利证书及商标转让 ;krIuk-  
assignment of property 物业转让；物业转让书 
VSh&Y_%  
assignment right 转让权 _sY; dS/  
assignor 转让人 Q^* 33  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 s%RG_"l  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 k~fH:X~x  
associate member 附属会员 s .+`"r
K  
associated body corporate 相联法人团体 ;<nJBZB9u  
associated company 相联公司；联属公司 gP |>gy#e  
associated corporation 相联法团 i)$<j!L  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?I\,RiZkz^  
公认会计师公会〔英国〕 n9R0f9:*  
Association of Futures Exchange Brokers 香港期货经纪协会 ,ne3uPRu7~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uf"(b"N0  
association of underwriters 承保人组织 -zI9E!24  
assumption of control 接管 #Jr4LQ@A9  
assurance 担保；保险；转易；转易书 ^MG"
n7)X  
assurance of interest 权益的转易 M|{NC`fa  
at 19XX price 按一九ＸＸ年价格计算 QGE0pWL-a  
at a discount 按赔价计算；按贴水价格计算；打折扣 su3Wk,MLP  
at a premium 按溢价计算；按升水价格计算 p%K(dA  
at call 通知付款；按通知 O=^/58(m  
at constant market price 按固定市价计算 o/oLL w  
at constant price 按固定价格计算 $+$l?2  
at cost 按成本计算 QX-n l~  
at current market price 按当时市价计算；按现时市价计算 p./0N.  
at current price 按当时价格计算；按现时价格计算 &:1q3gDm  
at factor cost 按要素成本计算；按生产要素成本计算 {-%8RSK=<  
at money-of-the-day price 按付款当日价格计算 v-/vj/4>  
at or better 按指定或较佳价位〔买卖指令〕 \1QY=}  
at par 按面值计算；平价 ;|:R*(2   
at sight 见票即付 E
xeZj8U  
at the close 按收市盘 <Y$( lszT  
at the opening 按开市盘 syI|gANT/r  
attestation 见证；见证条款 ''3I0X*!  
at-the-money option 平价期权 g!9|1z  
attorney 受权人；受托代表人 u(\O@5a  
attornment 新拥有人承认书 X; 6=WqJj  
attributable profit 可归属利润 e+MQmWA'F  
attributable share value 可归属股份价值 dlIYzO<  
Auckland Stock Exchange 奥克兰证券交易所 i4nFjz  
auction 拍卖 NCl@C$W
9q  
auctioneer 拍卖商 (t@:dW  
audit 审计；核数 d[XMQX  
Audit Commission 审计署 c] t@3m  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^)(tO$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〕 ,]]*
}4[r  
audit review 帐目审查 vu#Z
Lq
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qI${7  
audited account 审计帐目；经审计的帐目 `*U$pg  
audited annual account 经审计的周年帐目 1vtC4`  
audited balance sheet 经审计的资产负债表 ]hoq!:>M1  
auditor 核数师；核数主任；审计师 l5\
V4  
auditor's certificate 核数师证明书；审计师证明书 Hmnxmgx  
auditor's report 核数师报告；审计师报告 <fV][W  
Aussie bond 澳元债券 /bPs0>5  
austerity budget 紧缩预算 j#Tl\S!m.I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Vjw u:M  
Australia All Ordinaries Index 澳洲所有普通股票指数 9
C0#K\  
Australian Dollar [AUD] 澳元 +.OdrvN4)  
Australian Options Market 澳大利亚期权市场 $L?KNXHAF!  
Australian Securities Commission 澳洲证券事务监察委员会 w~ON861  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ivyaGAF}+o  
Australian Stock Exchange 澳大利亚证券交易所 RBBmGZ  
Austrian Schilling [ATS] 奥地利先令 ,>8w|951'  
authentication 认证；鉴证  1X&jlD?  
authority to purchase 委托购买证；委购书 ;_2+Y^Qb  
authorization 认可；核准；授权；授权书 tC5-^5[y  
authorization by direction 指示授权 | L1+7  
authorization by instruction 指令授权 }lT;?|n:h  
authorization by warrant 令状授权 D9?.Ru0.  
authorization of unit trust 单位信托的认可 !a-B=pn!]  
authorized agent 指定代理人 @BF1X.4-+  
authorized capital 法定资本 |"I)1[7  
authorized clerk 出市员 ,wXmJ)/WZ  
authorized dealer 认可交易商 VpSpj/\m)'  
authorized financial institution 认可财务机构 }a.j~>rq  
authorized fund 认可基金 .Y"F3 R  
authorized fund house 获授权的基金公司；认可基金公司 P^48]Kj7  
authorized institution 认可机构
akU2ToP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0bT[05
.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \"Y,1in#  
authorized insurer 获授权保险人；获认可承保人 Bc[~'gn  
authorized investment 特准投资项目
i7e6lC  
authorized person 获授权人 3 yy5 l!fv  
authorized representative 获授权代表 ;i'[c`  
authorized share capital 法定股本 I.GoY[u_%  
automated quotation system 自动报价系统 %^vT7c>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )>S,#_e*b  
自动交易系统〔香港期货交易所有限公司〕 (xRcG+3];  
automatic adjustment mechanism 自动调整机制 (QJe-)0_y  
automatic adjustment system 自动调整系统 ?Ve IlD  
Automatic Clearing House 自动票据交换所 ;R[3nb9%  
automatic exchange rates accumulation system 自动化汇率累集系统 r$}C<a[U  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 c38XM]Jeq  
automatic teller machine [ATM] 自动柜员机 *8/Xh)B;  
autopay 自动转帐 Z0m`%(MJa  
available assets 可用资产 =I)43ahd  
available fiscal reserve 现存财政储备 D fzsA4  
available profit 可用利润 y& 1@d+Lf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 zdd-n[%@V  
average 平均；平均数；海损 46Sz#^y P  
average basic salary 平均基本薪金 \m GY'0  
average consumer expenditure 平均消费开支；一般消费开支 6/Xs}[iJ  
average cost 平均成本 3m`>D e  
average cost of land production 增辟土地平均成本  7-!n-  
average daily turnover 平均每日成交额 _Uq' N0U  
average daily wage rate 平均每日工资率 }Mt1C~{(  
average expenditure pattern 平均开支模式 NX.xEW@  
average growth rate 平均增长率 +8T^
q,  
average net fixed assets 固定资产平均净值 bAGKi.  
average of relatives 相对价格平均数 uMS+,dXy  
average price 平均价格 h0@a"Dq
K  
average propensity to consume 平均消费倾向；一般消费倾向 !NkCki"W  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gtZmBe=  
average rate 平均率 |#kY_d)10  
average revenue 平均收入；平均收益 b' y*\9Ru  
average stock 平均库存；平均存货 f,KB BBbG  
average yearly rent 平均年租 dkZe.pv$j  
avoidance of double taxation 避免双重课税 Kbf(P95+uL  
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 5M0Q'"`F:  
q[,p#uJ]  
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