一些有用的会计术语(也不知道发的地方对不对)A

A: U<J4\|1?7'  
A share Ａ股；甲类股份 y?j#;n0  
abatement of tax 减税；减扣免税额 HbQ `b  
ABN AMRO Bank N.V. 荷兰银行 'PRsZ`x.  
above-the-line expenditure 线上项目支出；经常预算支出 R=P=?U.  
above-the-line receipt 线上项目收入；经常预算收入 Sc'z vlq  
ABSA Asia Limited 南非联合亚洲有限公司 :xISS  
absolute change 绝对数值变更 s^+h>  
absolute expenditure 实际开支 =#]^H c  
absolute guideline figure 绝对准则数字 4E]w4BG)  
absolute interest 绝对权益 _MQ)  
absolute order of discharge 绝对破产解除令 x? 3U3\W  
absolute profit margin 绝对利润幅度 W1S7%6y_1  
absolute value 实值；绝对值 8P5yaS_  
absolutely vested interest 绝对既得权益 [sJ f)<  
absorbed cost 已吸收成本；已分摊成本 P3X;&iT  
absorption 吸收；分摊；合并 '<_nL8A^  
absorption rate 吸收率；摊配率；分摊率 %LeG.~?  
ACB Finance Limited 亚洲商业财务有限公司 $,$bZV  
acceptable form of reciprocity 合理的互惠条件 K|nh`r   
acceptable rate 适当利率；适当汇率 - &u]B$  
acceptance agreement 承兑协议 Jm&7&si7  
acceptance for honour 参加承兑 GJN"43  
acceptor 承兑人；接受人；受票人 Iko1%GJ1Z  
acceptor for honour 参加承兑人 U_ n1QU  
accident insurance 意外保险 =W'a6)WE  
Accident Insurance Association of Hong Kong 香港意外保险公会 %PozxF:  
accident insurance scheme 意外保险计划 N>##}i  
accident year basis 意外年度基准 i"mN0%  
accommodation 通融；贷款 i[1K~yXq:  
accommodation bill 通融票据；空头票据 QcJ?1GwA"  
accommodation party 汇票代发人 0nUcUdIf+  
account balance 帐户余额；帐户结余 F#_J
cEE  
account book 帐簿 a@:(L"Or  
account collected in advance 预收款项 :VpRpj4f  
account current book 往来帐簿
$sK8l=#  
account of after-acquired property 事后取得的财产报告 5
v6 x  
account of defaulter 拖欠帐目 HwTb753  
account payable 应付帐款 ^`>,~$Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /f_w@TR\{  
account receivable 应收帐款 3lzjY.]Pgv  
account receivable report 应收帐款报表 9jq}`$S{  
account statement 结单；帐单；会计财务报表 +bpUb0.W  
account title 帐户名称；会计科目 D/QSC]"  
accountant's report 会计师报告 &R+/Ie#0dz  
Accountant's Report Rules 会计师报告规则 ;8\w$SPP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .4E5{F{~  
Accounting Arrangements 《会计安排》 Q\.~cIw_AQ  
accounting basis 会计基础 x`n$4a'7b  
accounting by Official Receiver 破产管理署署长呈交的帐目 _N!L?b83P  
Accounting Circular 《会计通告》 2"+8NfFl  
accounting class 会计类别 " &2Kvsz  
accounting date 记帐日期；会计结算日期 "D#+:ix8G|  
accounting for money 款项核算 {I'8+~|pZL  
Accounting Officer 会计主任 FG/".dU  
accounting period 会计报告期；会计期 2noKy}q  
accounting policy 会计政策；会计方针 -7E)u  
accounting practice 会计惯例 %(lr.9.]H  
accounting principle 会计准则 R-8>,  
accounting record 会计记录 B].
V|8h  
accounting report 会计报告 nmIos]B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 buV{O[  
Accounting Society of China 中国会计学会 ~ 8L]!OQ9=  
accounting statement 会计报表 T DOOq;+  
accounting system 会计制度；会计系统 k4:$LFw@  
accounting transaction 会计事项；帐务交易 (jb9Uk_t  
accounting treatment 会计处理 D5lzrpg_e  
accounting year 会计年度 #1fT\aP  
accretion 增值；添加 t;005]'Mp  
accrual 应计项目；应累算数目 )e&U'Fx  
accrual basis 应计制；权责发生制 /)RyRS8c  
accrual basis accounting 应计制会计；权责发生制会计 ILi{5L  
accrue 应累算；应计 ,z<J`n  
accrued benefit 应累算利益 =rSJ6'2("  
accrued charges 应计费用 SFhi]48&V
 
accrued cumulative preference share dividend 应累算的累积优先股股息 |@'/F#T  
accrued expenses 应累算费用 *IBT!@*Q&  
accrued interest payable 应付利息；应计未付利息 fz/Ee1T\  
accrued interest receivable 应收利息；应计未收利息 cbe&SxJ  
accrued right 累算权益 r7B.@+QK  
accruing profit 应累算的利润 Do1 Ip&X  
accumulated fiscal reserve 累积财政储备 .
\Gl)W  
accumulated profit 累积利润；滚存溢利 g7\MFertR^  
accumulated reserve 累积储备 ay~c@RXW  
accumulation of surplus income 累积收益盈余 {"{kWbXZ  
acquired assets 既得资产 qe. Qjq  
acquisition 收购；购置；取得 t&scvXh  
acquisition cost 购置成本 Fg` P@hC  
acquisition expenses 购置费用 \j C[|LM&  
acquisition of 100% interest 收购全部股权 -Q3jK)1  
acquisition of control 取得控制权 >
s0A.7,5  
acquisition of fixed assets 购置固定资产 RcJ.=?I!  
acquisition of shell “买壳” bO8>w9MF  
acquisition price 收购价 yM* CA,(c  
act of God 天灾
TA;r  
acting partner 执事合伙人 ."`mh&+`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >]b>gc?3  
active partner 积极参与的合伙人 &CP0T:h  
active trading 交投活跃 9$ GAs  
actual circulation 实际流通 q!UN<+k\h  
actual cost 实际成本 0,a/t jSr  
actual expenditure 实际开支；实际支出 =VA5!-6<Uq  
actual income 实际入息；实际收入；实际收益 +yC]f b  
actual market 现货市场 X}jWNN  
actual price 现货价；实际价格 ]QM{aSvXA  
actual profit 实际利润 i'XW)n  
actual quotation 实盘；实际价位；实际报价 N RB>X  
actual year basis 按实际年度计算 LPuc&8lGWf  
actuals 实货 T}fH  
actuarial investigation 精算调查 Nf@-i`  
actuarial principle 精算原则 ;MSdTHN"  
actuarial report 精算师报告 72Zp%a=  
Actuarial Society of Hong Kong 香港精算学会 ~>2DA$Ec  
actuarial valuation 精算师估值 )|52B;yZx  
actuary 精算师 GFA D  
ad referendum agreement 暂定协议；有待覆核的协定 W^U6O&-K  
ad valorem duty 从价税；按值征税 NT(gXEZ  
ad valorem duty system 从价税制 r.-U=ql  
ad valorem fee 从价费 U
Xs=7H".  
ad valorem tariff 从价关税 Sr$&]R]^  
additional allowance 额外免税额 -@*[   
additional amount for unexpired risk 未过期风险的额外款额 >.sdLA Si  
additional assessable profit 补加应评税利润 6?B'3~r  
additional assessment 补加评税 K;uOtbdOK  
additional commitment 额外承担 R0yPmh,{  
additional commitment vote 额外承担拨款 M:[rH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }uZtAH|  
additional dependent parent allowance 供养父母额外免税额 [K5#4
k  
additional provision 额外拨款 TNi4H:\  
additional stamp duty 附加印花税 FE'|wf  
additional tax 补加税罚款；补加税款 w_gFN%8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +-%&,>R  
adjudged bankrupt 被裁定破产 
VIIBw  
adjudicated bankrupt 裁定破产人 ucP"<,a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <H; z4  
adjudication of bankruptcy 裁定破产；宣告破产 b\{34z,  
adjudication of insolvency 裁定无力偿还债务 mBAI";L3  
adjusted actual 经调整的实数；调整后的实数 aL)}S%5o?  
adjusted current assets 经调整的流动资产；调整后的流动资产 [nSlkl   
adjusted figure 经调整的数字；调整后的数额 B7'rbc'  
adjusted liabilities 经调整的负债；调整后的负债 f{i~hVF  
adjusted loss 经调整的亏损；调整后的亏损 NY(z
3G  
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 5Q/&,NP  
adjusted profit 经调整的利润；调整后的利润 !UzMuGj  
adjusted surplus 经调整的盈余额；调整后的盈余额 8
%+F.r  
adjusted value 经调整的价值；调整后的价值 Wi;wu*  
adjustment 调整；修订；理算〔保险〕 
)Bz2-|\  
adjustment centre 调剂中心 /5**2Kgv1  
adjustment lag 调整过程的时间差距；调整时差 J&hzr t  
adjustment mechanism 调整机制 yW=I*f  
adjustment of loss 亏损调整 M53{e;.kN  
adjustment process 调整过程；调整程序 wP|Amn+;  
adjustment range 调整幅度 SRP.Mqg9  
administered exchange rate 受管制汇率 CIt%7 \c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1\t#*N  
administration expenses 行政费用 <bvbfS  
administration fee 手续费；行政费 4z;@1nN_8a  
administration in bankruptcy 破产管理 \zx &5a #  
administration order 遗产管理令 ~]w|ULNa3|  
administrator 管理人；遗产管理人 4J~ZZ  
administrator of the estate 遗产管理人 bUcEQGHcZ=  
admission of debt 债项承认书 m2{DLw".  
admission of proof 接纳债权证明 ,ORwMZtw{H  
advance 放贷款项；垫付款项；预支款项；预付款项 ;nSOeAF)Q  
advance account 暂支帐目；预付款帐户 . X:
 
advance compensation 预付补偿金 ]J '#KT{  
advance from shareholder 股东垫款 5YV3pFz$)  
advance pending reimbursement 预支以待日后付还 "e-RV  
advanced economy 先进经济体系 #7*{ $v  
advancement 预付；预付财产 $.5f-vQp  
advances warrant 垫款令 L2ybL#dz  
advancing 贷出 nO\c4#ce  
adverse balance 逆差 8\lRP,-  
adverse exchange 逆汇 mJ #|~I*Z-  
advertisement addressed to shareholders 在报章刊登的致股东通告  /#FU"  
advice for collection 托收通知书 NMy+=GZu^  
advice of drawing 提款通知书；汇票通知书 mm1fG4 *%  
advice of payment 付款通知 H^d2|E[D  
Advisory Committee [Securities and Futures Commission] _o+z#Fnz  
谘询委员会〔证券及期货事务监察委员会〕 M+|J;c
aX  
Advisory Committee on Diversification 经济多元化谘询委员会 DN X-\  
affidavit 誓章；遗产申报誓章 VG=mA4Dd  
affidavit of no receipt 述明无收款的誓章 5LX'fL7zU  
affiliate 联号；联营公司；附属公司 #^>Md59N  
affiliated company 附属公司；联号；联营公司 2 -C*RHRx  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I$y6N"|  
affordability 负担能力 QjIn0MJ)Xm  
African Development Bank [AfDB] 非洲开发银行 @CB&*VoB  
after-acquired property 事后取得的财产 r3}Q1b&  
after-hours dealing 市后交易 *+Ugr
sRk  
after-tax profit 税后盈利；税后利润；税后溢利 E2nsBP=5C  
agency agreement 代理协议 rlpbLOG`  
agency expenses 代理机构的开支 ):L ; P)  
agency fee 代理费 AY(z9&;6  
Agency Law 《代理法》 2zPO3xL,  
agent 代理人；承销人 fep8hf B;  
agent of company 公司代理人 fxOa(mt  
agent's fee 代理人费；经纪费 ! N!A%  
aggregate 总计；总数；总体数字 j3Yz=bsQ{c  
aggregate amount 总款额；总额 O{{\jn|lR  
aggregate assets and liabilities 总体资产与负债 |19zjhl  
aggregate at constant price 按固定价格计算的总体数字 US'rhSV  
aggregate demand 总需求 Chs#}=gzi  
aggregate gross position 总持仓量 w9aLTLv-  
aggregate limit 总限额 n5U-D0/Q  
aggregate of salaries tax 合计薪俸税 !7>~=n_,L.  
aggregate performance 总体表现；总体业绩 0|chRX  
aggregate supply 总体供应 }od5kK;  
aggregate surplus 总盈余 ' X9D(?O  
aggregate total 整体总额 $&ZN%o3  
aggregate value 总值；合计价值 lh]Q\  
aggregated basis 合计基准 hMNC]  
aggregated net chargeable income 合计应课税入息实额 GF/!@N  
aggregation 合并计算；合计；总和 i.5?b/l0  
aggregation of incomes of husband and wife 夫妇入息合并计算 8q/3}AnI  
aggregation of property 财产的总和 5*hA6Ex7  
agio 差价；贴水 (/[wM>q:r  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 1"fbQ^4`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T!YfCw.HZ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ls,;ozU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment V"u .u  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 DQ`\HY  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (X?et &  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 j&|>Aa${  
agreement for a settlement 授产协议 '2:HBJ  
agreement for assignment 转让协议 (WuJ9  
agreement for sale 售卖协议；买卖协议 >"|"Gy (  
agreement for sale and purchase 买卖协议 ^fqco9^;  
agreement for the payment of interest 支付利息协议 ]w5j?h"b  
agreement for the repayment of money 还款协议 17ol %3 M  
agreement of reinsurance 再保险协议 HxnWM\p  
Agricultural Bank of China 中国农业银行 JBMJR  
air passenger departure tax 飞机乘客离境税 "V3f"J?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 wgcKeT
D9  
airport tax 机场税 -V
afN   
alcohol duty 酒精税 \(4kEB2s$  
alienation 让与；让渡；转让 ;56mkP  
alimony 生活费；赡养费 "~,3gNTzV  
All Ordinaries Index [AOI] 所有普通股指数 %SC%#_7  
all risks 全险；综合险 sIz*r Gz  
All Sales Record for Stock Market 《股票市场成交报告》 I=c}6  
Allied Capital Resources Limited 新联财务有限公司 !)//b]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g&?RQ  
allocation letter 拨款信件 !WgVk7aP`  
allocation of fund 分配款项；预留款项 C#oH7o+_.  
allocation of profit 利润分配；溢利分配 P+gYLX8  
allocation warrant 拨款令 N6<
G`
k,  
allotment 分配；配股 \sc's7  
allotment notice 股份配售通知；配股通知 P^-daRb  
allotment of shares 股份分配 #,jw! HO]  
allowable 可获宽免；免税的 ~\o hH  
allowable business loss 可扣除的营业亏损 l|"SM6
  
allowable expenses 可扣税的支出 \wb
0%> 0  
allowance 免税额；津贴；备抵；准备金 e .(  
allowance for debts 债项的免税额 D:.1Be`Tv  
allowance for depreciation by wear and tear 耗损折旧免税额 =g^k$ Rc  
allowance for funeral expenses 殡殓费的免税额 E,gpi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $/|2d4O:{  
allowance for repairs and outgoings 修葺及支出方面的免税额 >`)IdX  
allowance to debtor 给债务人的津贴 Xo/0lT  
alteration of capital 资本更改 'FC#O%l  
alternate trustee 候补受托人 BW{&A&j  
amalgamation 合并 Uy;e5<<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U%4s@{7  
ambit of charges 征税范围；收费范围 ATkx_1]KM-  
amended valuation 经修订的估值 k3VRa|Y")  
American Commodities Exchange 美国商品交易所 t_NnQ4)
=  
American Express Bank Limited 美国运通银行 vE$n0bL2  
American Stock Exchange 美国证券交易所 :&\^r=D  
amortization 摊销 iT,Ya-9"  
amount due from banks 存放银行同业的款项 =&x u"V  
amount due from banks abroad 存放海外银行同业的款项 0`~#H1TK  
amount due from holding companies 控股公司欠款 0~=>:^H'`q  
amount due from local banks 存放本港银行同业的款项 JL:\\JT.  
amount due to banks 银行同业的存款 <wj}y0(  
amount due to banks abroad 海外银行同业的存款 QQW]j;'~  
amount due to holding companies 控股公司存款 BW5!@D2  
amount due to local banks 本港银行同业的存款 }:xj%?ki  
amount due to outport banks 外埠银行同业的存款 o`%;*tx  
amount for note issue 发行纸币的款额 7&Qf))L  
amount of bond 担保契据的款额 +I[Hxf~  
amount of consideration 代价款额 5K[MKfT  
amount of contribution 供款数额 9 =zZ,dg  
amount of indebtedness 负债款额 0s o27k  
amount of principal of the loan 贷款本金额 aF5=k:k  
amount of rates chargeable 应征差饷数额 vI5'npM  
amount of share capital 股本额 4fgYO]  
amount of sums assured 承保款额 %=<Kb\  
amount of variation 变动幅度 `#y?:s]e  
amount of vote 拨款数额 Ojs^-R_  
amount payable 应付款额 [`_-;/Gx2  
amount receivable 应收款额 ?a{es!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7Ug^aA  
analysis 分析 dW} m44X  
ancillary risk 附属风险 tJ9-8ZT*  
annual account 周年帐目；周年帐目报表；年度决算；年结 g>;u} +lO  
annual accounting date 年结日期 Nny#}k Bt  
annual allowance 每年免税额；年积金；年度津贴；年津
i_ z4;%#?  
annual balance 年度余额 2e*"<>aeq  
annual disposable income 每年可动用收入 c7f11N!v>b  
annual estimates 周年预算 Vohd d_x  
annual fee 年费 &p83X  
annual general meeting 周年大会 x/,(G~  
annual growth rate 年增率；每年增长率 bO6LBSZx]  
annual long-term supplement 长期个案每年补助金 k:*(..!0z  
annual pensionable emolument 可供计算退休金的年薪 Cs?[ 
 
annual report 年报 Lf0Wc'9{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E`gUNAKQ  
annual return 周年报表；周年申报表；每年报税表格 1# ;`1i  
Annual Return Rules 《周年报表规则》 a@s@E  
annual review of consumer prices 每年消费物价回顾 ^7,`6g
 
annual roll-forward basis 逐年延展方式 {qbxiL-  
annual salary 年薪 SioP`*,}  
annual statement 年度报表；年度决算表 "e@?^J)  
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 VB&`g<  
annuitant 年金受益人 >8=rD  
annuity 年金 ,); -v4$  
annuity contract 年金合约 F_z1ey`t  
annuity on human life 人寿年金 *di}rQHm  
antecedent debt 先前的债项 CI+@GXY  
ante-dated cheque 倒填日期支票 -YJ4-]Z  
anticipated expenditure 预期开支 b1Fd]4H3P  
anticipated net profit 预期纯利 MGfIA
?u  
anticipated revenue 预期收入 _h0hl]rf  
anti-inflation measure 反通货膨胀措施 5rUDRFO6  
anti-inflationary stance 反通货膨胀立场 F,/yK-9  
apparent deficit 表面赤字 $4u8"ne)  
apparent financial solvency 表面偿债能力 }&Kl)2:O  
apparent partner 表面合伙人 rJUXIV>z  
application for personal assessment 个人入息课税申请书 vD3j(d  
application of fund 资金应用 SU>cJ*  
application to release as liquidator and to destruct the books of accounts and documents _8ubo\M~  
申请免除清盘人职务及毁灭帐簿与文件 /& wA$h  
appointed actuary 委任精算师 /@feY?glc  
appointed auditor 委任核数师；委任审计师 &)GlLpaT  
appointed trustee 委任的受托人 P)rz%,VF+  
appointer 委任人 KGNBzy~9  
apportioned pro rata 按比例分摊 Z[G:  
apportionment 分配；分摊 XO,gEn&6V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zelM}/d  
apportionment formula 分摊方程式 H`EsFKw\%  
apportionment of estate duty 遗产税的分摊 )Oix$B!-  
appraisal 估价；评估 D9;s%  
appreciable growth 可观增长 bXRSKp[$  
appreciable impact 显着影响 GjeRp|_Qd<  
appreciable increase 可观增长 VK3e(7b  
appreciation 增值；升值 Yu_` >so  
appreciation against other currencies 相对其他货币升值 SJ).L.Cm6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (ioJ G-2u  
appreciation tax 增值税 _ m<@ou7  
appropriation 拨款；拨用；拨付 q^^&nz<A  
appropriation account 拨款帐目 H&h"!+t(#  
Appropriation Bill 拨款法案 E=L1q)  
appropriation-in-aid system 补助拨款办法 f3"sKL4|  
approved assets 核准资产 y7/=-~  
approved basket stock 认可一篮子证券 Jx
LSQ-"  
approved budget 核准预算 p$1y8Zbor  
approved charitable donation 认可慈善捐款 Mv7=ZAm  
approved charitable institution 认可慈善机构 W}rLHAaDh  
approved currency 核准货币；认可货币 {mmQv~|5q  
approved estimates 核准预算 NK$BF(HBi  
approved estimates of expenditure 核准开支预算 %w#8t#[,6  
approved overseas insurer 核准海外保险人 c'&\[b(m  
approved overseas trust company 核准海外信托公司 #B&%Y6E5  
approved pooled investment fund 核准汇集投资基金 E0aJ~A(Hv  
approved provident fund scheme 认可公积金计划 xay~
fD  
approved provision 核准拨款 Ae|bAyAK  
approved redeemable share 核准可赎回股份 j,CVkA*DY  
approved regional stock 认可地区性证券 K~Z$NS^W&  
approved retirement scheme 认可退休金计划 f}uW(:f  
approved subordinated loan 核准附属贷款 ]Y
x&  
arbitrage 套戥；套汇；套利 BfdS3VrZ
/  
arbitrageur 套戥者；套汇者 Rs;Y|W4'  
arbitrary amount 临时款项 -Ta| qQa  
arrangement 措施；安排；协定 "d c- !  
arrears 欠款 S7f"\[Aw  
arrears of pay 欠付薪酬 ve@E.`  
arrears of revenue 逾期未收税款；逾期未收的帐项 Pe)SugCs  
articles of association 组织章程；组织细则；组织章程细则 t)^18 z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]D&\|,,(
 
ascertainment of profit 确定利润 bPUldkB:  
"Asia Clear" “亚洲结算系统” Ys+NIV#Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 p n(y4we  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 I|R;)[;X  
Asian Development Fund [ADF] 亚洲发展基金 VGeyZ\vU  
Asian dollar bond 亚洲美元债券 $ nHf0.V
1  
Asian dollar market 亚洲美元市场 [kL`'yi  
Asian dollar rate 亚洲美元利率 !G~`5?CvE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #kRt\Fzq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7O
\Qxc\  
asked price 沽盘；喊价；索价；卖方报价 CjZIBMGc  
assessable income 应评税入息 6![}Jvu>  
assessable loss 应评税亏损 QM4O|x[   
assessable profit 应评税利润 lOu&4Kq{g  
assessable value 应评税值 [VY265)g  
assessed profit 估定利润 !1[ZfTX^a  
assessed value 经评估价值 U}^`R,C  
assessment 评税；评定；估价；评税单 w'zSV1  
assessment number 评税编号；估价编号 EKf!j3  
assessment of additional tax 补加税评税 CQ/ps,~M  
assessment of performance 业绩评估；实绩评价 %{ +>\0x
  
Assessor 评税主任 0q_?<v_1  
asset price bubbles 资产价格泡沫 d0}P  
asset-backed securities 具资产保证的证券 ak$D1#hY  
assets accretion 资产增值
/5"RedP<  
assets and liabilities 资产与负债 NXSjN~aG2  
assets betterment statement 资产递增表；资产改进表 [J +5  
assets lending 实物放款；有抵押贷款 MD>xRs   
assets of the company passing on the death 死者去世时转移的公司资产 'l6SL- <  
assets pledged as security for liabilities 用作负债抵押的资产 z\c$$+t  
assets portfolio 资产投资组合 VJOB+CKE  
assets price 资产价格 Y20T$5{#  
assets quality 资产质素 6h{>U*N"&d  
assets realization 资产变现 gX;)A|9e  
assets refinancing arrangement 资产再集资安排 8&c:73=?X  
assets securitization 资产证券化 buA/G-<e  
assets situated outside Hong Kong 在香港以外地方的资产 IyoitIbLl  
assets stripping 削减资产；拆卖资产 qX:YI3:,@  
assets value 资产值 yt1dYF0Xq  
assignee 承让人 Q+; N(\  
assignment 转让；转让书；转让契 L)9uBdF  
assignment of interest 权益转让 )| 0(#R  
assignment of letters patent and trade mark 专利证书及商标转让 W #V`|JA  
assignment of property 物业转让；物业转让书 %&pd`A/  
assignment right 转让权 _FP'SVa}D  
assignor 转让人 m\@q2l-  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Q(/F7"m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @|d+T"f  
associate member 附属会员 PXo^SHJ+gt  
associated body corporate 相联法人团体 sjG@4Or  
associated company 相联公司；联属公司 L^e%oQ>s  
associated corporation 相联法团 k@^T<Ci  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Oz-@e%8L  
公认会计师公会〔英国〕 j71RlS73  
Association of Futures Exchange Brokers 香港期货经纪协会 gIY]hC.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8Dc
IM(;Z  
association of underwriters 承保人组织 3.w &e0Es  
assumption of control 接管 67]!xy  
assurance 担保；保险；转易；转易书 a}V
<CBi  
assurance of interest 权益的转易 x/uC)xm  
at 19XX price 按一九ＸＸ年价格计算 O]80";Uv  
at a discount 按赔价计算；按贴水价格计算；打折扣 $aDk
Zj  
at a premium 按溢价计算；按升水价格计算 y4Lh
:;  
at call 通知付款；按通知 tG*HUN?*  
at constant market price 按固定市价计算 bj7r"_  
at constant price 按固定价格计算 1R"Z+tNB  
at cost 按成本计算 (\H^KEy  
at current market price 按当时市价计算；按现时市价计算  wkKSL  
at current price 按当时价格计算；按现时价格计算 /TY=ig1z  
at factor cost 按要素成本计算；按生产要素成本计算 xbD]EC  
at money-of-the-day price 按付款当日价格计算 g]jCR*]  
at or better 按指定或较佳价位〔买卖指令〕 g<^-[w4/  
at par 按面值计算；平价 ->`R[k  
at sight 见票即付 ,$bK)|pGV  
at the close 按收市盘 u+qj_Ej  
at the opening 按开市盘 A9o"L.o)  
attestation 见证；见证条款 %OJq(}  
at-the-money option 平价期权 MQq!<?/  
attorney 受权人；受托代表人 2 sK\.yS  
attornment 新拥有人承认书 <8BNqbX  
attributable profit 可归属利润 lt& c/xi_  
attributable share value 可归属股份价值 `2,F!kCt  
Auckland Stock Exchange 奥克兰证券交易所 ,L
-G-V+  
auction 拍卖 GU7f27p  
auctioneer 拍卖商 495A\8#  
audit 审计；核数 b_']S0
$c\  
Audit Commission 审计署 ?6//'bO:%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] a\tv,Lx  
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〕 WP >VQZ&  
audit review 帐目审查 t(Gg 1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n..R'vNj  
audited account 审计帐目；经审计的帐目 !'*1;OQ  
audited annual account 经审计的周年帐目 `gz/?q  
audited balance sheet 经审计的资产负债表 qL~|bfN  
auditor 核数师；核数主任；审计师 ZG8Xr"  
auditor's certificate 核数师证明书；审计师证明书 &VTO9d  
auditor's report 核数师报告；审计师报告 Ue(\-b\)  
Aussie bond 澳元债券 k
;Ask#rs  
austerity budget 紧缩预算 M?QX'fia  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 O6
n]l  
Australia All Ordinaries Index 澳洲所有普通股票指数 Xd5uF/w  
Australian Dollar [AUD] 澳元 M`H@ % M  
Australian Options Market 澳大利亚期权市场 tC\(H=ecP  
Australian Securities Commission 澳洲证券事务监察委员会 !YIW8SP)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `Hd~H  
Australian Stock Exchange 澳大利亚证券交易所 $fG~;`T  
Austrian Schilling [ATS] 奥地利先令 4nKlW_{,  
authentication 认证；鉴证 o "1X8v  
authority to purchase 委托购买证；委购书 )wCV]TdF  
authorization 认可；核准；授权；授权书 NE+ ;<mW  
authorization by direction 指示授权 z4 KKt&  
authorization by instruction 指令授权 rkn'1M
&u  
authorization by warrant 令状授权 V;uFYt;E  
authorization of unit trust 单位信托的认可 k:#u%Z   
authorized agent 指定代理人
.~fov8  
authorized capital 法定资本 t4<+]]   
authorized clerk 出市员 :5_394v  
authorized dealer 认可交易商 ?Lbn R~/J  
authorized financial institution 认可财务机构 U &
RZx&W  
authorized fund 认可基金 3o`c`;H%p  
authorized fund house 获授权的基金公司；认可基金公司 IC+!XZqS  
authorized institution 认可机构 !7Nz_d~n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 naVbcY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "mc ]^O  
authorized insurer 获授权保险人；获认可承保人 g9gi7.'0  
authorized investment 特准投资项目 x+EEMv3u:  
authorized person 获授权人 .qs5xGg#9  
authorized representative 获授权代表 ,&G!9}EC  
authorized share capital 法定股本 uMX\Y;N  
automated quotation system 自动报价系统 2*a5pFkb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gjn1ha"h%.  
自动交易系统〔香港期货交易所有限公司〕 "x O+  
automatic adjustment mechanism 自动调整机制 N)4R.}  
automatic adjustment system 自动调整系统 lPw`KW  
Automatic Clearing House 自动票据交换所 =Y5_@}\0  
automatic exchange rates accumulation system 自动化汇率累集系统 7KN+ @6!x  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7yUX]95y8  
automatic teller machine [ATM] 自动柜员机 =b#:j:r  
autopay 自动转帐 1 Q*AQYVY  
available assets 可用资产 OJD!Ar8Q  
available fiscal reserve 现存财政储备 z/wwe\ a5  
available profit 可用利润 :ZadPn56  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 RO[6PlrRN  
average 平均；平均数；海损 jmF)iDvjuZ  
average basic salary 平均基本薪金 \k5 sdHmI[  
average consumer expenditure 平均消费开支；一般消费开支 Hz j%G>  
average cost 平均成本 vF)eo"_s*  
average cost of land production 增辟土地平均成本 f<M!L>+M6  
average daily turnover 平均每日成交额 v(zfq'^%`  
average daily wage rate 平均每日工资率 ydMSL25<+  
average expenditure pattern 平均开支模式 =k5O*ql"  
average growth rate 平均增长率 u>/Jb+  
average net fixed assets 固定资产平均净值 u{S"NEc  
average of relatives 相对价格平均数 }8'b}7!  
average price 平均价格 A45!hhf  
average propensity to consume 平均消费倾向；一般消费倾向 sY:=bU^P  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #fb&51  
average rate 平均率 3Scc"9]  
average revenue 平均收入；平均收益 slaH2}$xR  
average stock 平均库存；平均存货 vbfQy2q  
average yearly rent 平均年租 Z1{>"o:@  
avoidance of double taxation 避免双重课税 o{3>n"\w3  
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 QOY{j  
tVh"C%Vkr  
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