一些有用的会计术语(也不知道发的地方对不对)A

A: )0o|u>  
A share Ａ股；甲类股份 T_j0*A$  
abatement of tax 减税；减扣免税额 bQ`2ll*(  
ABN AMRO Bank N.V. 荷兰银行 '$h0l-mQ  
above-the-line expenditure 线上项目支出；经常预算支出 0ky3rFSh1  
above-the-line receipt 线上项目收入；经常预算收入 1VA%xOURh  
ABSA Asia Limited 南非联合亚洲有限公司 m`&6[[)6~  
absolute change 绝对数值变更 uWLf9D"  
absolute expenditure 实际开支 Zx&=K"  
absolute guideline figure 绝对准则数字 $C t(M)  
absolute interest 绝对权益 efK WR  
absolute order of discharge 绝对破产解除令 0`4Fa^o]h  
absolute profit margin 绝对利润幅度 =zW`+++3  
absolute value 实值；绝对值 @NYlVk2  
absolutely vested interest 绝对既得权益 .h-k*F0Ga)  
absorbed cost 已吸收成本；已分摊成本 goZw![4l  
absorption 吸收；分摊；合并 >p29|TFbV  
absorption rate 吸收率；摊配率；分摊率 ]#;u]  
ACB Finance Limited 亚洲商业财务有限公司 kS62]v]  
acceptable form of reciprocity 合理的互惠条件 w""  
acceptable rate 适当利率；适当汇率 {!*dk V  
acceptance agreement 承兑协议 Ask
~  
acceptance for honour 参加承兑 >P}6/L  
acceptor 承兑人；接受人；受票人 Wb#ON|.2  
acceptor for honour 参加承兑人 Yb348kRF  
accident insurance 意外保险 /Py`a1  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]]hsLOM]  
accident insurance scheme 意外保险计划 EouI S2e;a  
accident year basis 意外年度基准 }F-,PSH Ml  
accommodation 通融；贷款 TOsHb+Uv  
accommodation bill 通融票据；空头票据 ]RuH6d2d|  
accommodation party 汇票代发人 NchEay;`  
account balance 帐户余额；帐户结余 b6^#{))"  
account book 帐簿 mr+8[0  
account collected in advance 预收款项 ;F:Qz^=.a  
account current book 往来帐簿 ejpSbVJ  
account of after-acquired property 事后取得的财产报告 Bgs,6:  
account of defaulter 拖欠帐目 \ccCrDz  
account payable 应付帐款 B/K
{sI  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2{01i)2y  
account receivable 应收帐款 ;HmQRiCg  
account receivable report 应收帐款报表 ^.>XDUO F  
account statement 结单；帐单；会计财务报表 S[y?>  
account title 帐户名称；会计科目 TUi<  
accountant's report 会计师报告 /mQ9}E4X  
Accountant's Report Rules 会计师报告规则 s;,ulME  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \eCQL(_  
Accounting Arrangements 《会计安排》 Wdp4'rB  
accounting basis 会计基础 ]4[^S.T=  
accounting by Official Receiver 破产管理署署长呈交的帐目 #{~3bgY  
Accounting Circular 《会计通告》 gcF V$  
accounting class 会计类别  WYW@%t  
accounting date 记帐日期；会计结算日期 Q o
WjC  
accounting for money 款项核算 +ooQ-Gh  
Accounting Officer 会计主任 i&Me7=~  
accounting period 会计报告期；会计期 6AKT-r.  
accounting policy 会计政策；会计方针 iI@(Bl
]  
accounting practice 会计惯例 TnLblkX  
accounting principle 会计准则 0E`6g6xMS  
accounting record 会计记录 GD<pqm`vVY  
accounting report 会计报告 *h~(LH"tN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VMW<?V 2Z  
Accounting Society of China 中国会计学会 hQLh}}B  
accounting statement 会计报表 g?9%_&/})A  
accounting system 会计制度；会计系统 JT*Pm"}  
accounting transaction 会计事项；帐务交易 ~!ICBF~j  
accounting treatment 会计处理 S^  JUQx7  
accounting year 会计年度 +zzS  
accretion 增值；添加 8_uh2`+Bvb  
accrual 应计项目；应累算数目 [KsVI.gn  
accrual basis 应计制；权责发生制 J:2Su1"ODh  
accrual basis accounting 应计制会计；权责发生制会计 nEh^{6  
accrue 应累算；应计 baib_-$  
accrued benefit 应累算利益 pjNH0mZ  
accrued charges 应计费用 fqZ+CzH  
accrued cumulative preference share dividend 应累算的累积优先股股息 C/!8NV1:4  
accrued expenses 应累算费用 B:tGD@  
accrued interest payable 应付利息；应计未付利息 Ts3(,
Y  
accrued interest receivable 应收利息；应计未收利息 qR8 BS4q_p  
accrued right 累算权益 etL)T":XV  
accruing profit 应累算的利润 vA#?\j2  
accumulated fiscal reserve 累积财政储备 Kvh6D"  
accumulated profit 累积利润；滚存溢利 YL@d+ -\  
accumulated reserve 累积储备 \?NT,t=3J  
accumulation of surplus income 累积收益盈余 ?]2OT5@&s  
acquired assets 既得资产 D;OR?NdgvW  
acquisition 收购；购置；取得 3bMUsyJ2  
acquisition cost 购置成本 "dBCS  
acquisition expenses 购置费用 4W+%`x_U]  
acquisition of 100% interest 收购全部股权 k?'PCV  
acquisition of control 取得控制权 bn8?-  
acquisition of fixed assets 购置固定资产 `L?9-)m<f  
acquisition of shell “买壳” (1}"I RX.  
acquisition price 收购价 -O>*` O>M  
act of God 天灾 2O)2#N  
acting partner 执事合伙人 ii]'XBSVd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D(gpF85t  
active partner 积极参与的合伙人 Y\ G^W8  
active trading 交投活跃 qYR+qSAJP  
actual circulation 实际流通 eO
=!(  
actual cost 实际成本 P7p'j  
actual expenditure 实际开支；实际支出 be5NasC  
actual income 实际入息；实际收入；实际收益 h}$]3/5H  
actual market 现货市场 LdYaJh~h  
actual price 现货价；实际价格 7`6JK  
actual profit 实际利润 YK|Y^TU^  
actual quotation 实盘；实际价位；实际报价 xn)r6  
actual year basis 按实际年度计算 0!,)7  
actuals 实货 1">]w2je:  
actuarial investigation 精算调查 ;t}ux  
actuarial principle 精算原则 -Fs^^={Q  
actuarial report 精算师报告 9wC:8@`6E  
Actuarial Society of Hong Kong 香港精算学会 O5p]E7/e  
actuarial valuation 精算师估值 \|9KOulr  
actuary 精算师 Zx}.mt#}8  
ad referendum agreement 暂定协议；有待覆核的协定 "227 U)Q  
ad valorem duty 从价税；按值征税 ?#X`Eu  
ad valorem duty system 从价税制 @OPyT  
ad valorem fee 从价费 )SYZ*=ezl.  
ad valorem tariff 从价关税 ;j/-
ndd&&  
additional allowance 额外免税额 6'N!)b^-  
additional amount for unexpired risk 未过期风险的额外款额 )04lf*ti  
additional assessable profit 补加应评税利润 ';?b99  
additional assessment 补加评税 /A) v$Bv=  
additional commitment 额外承担 a4M`Bk;mb  
additional commitment vote 额外承担拨款 R!.HS0i.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 GQ
8r5V4:  
additional dependent parent allowance 供养父母额外免税额 J8yi#A>+  
additional provision 额外拨款 Zm@ O[:~  
additional stamp duty 附加印花税 WtTwY8HC  
additional tax 补加税罚款；补加税款 P'6(HT>F?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !S',V&Yb  
adjudged bankrupt 被裁定破产 #UH7z 4u  
adjudicated bankrupt 裁定破产人 ^ok;<fJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 lYu1m  
adjudication of bankruptcy 裁定破产；宣告破产 ;DKwv}  
adjudication of insolvency 裁定无力偿还债务 'yM)>]u"  
adjusted actual 经调整的实数；调整后的实数 mckrR$>  
adjusted current assets 经调整的流动资产；调整后的流动资产 8}W06k>)%  
adjusted figure 经调整的数字；调整后的数额 :1wMGk  
adjusted liabilities 经调整的负债；调整后的负债 #YSUPO%F  
adjusted loss 经调整的亏损；调整后的亏损 s:/.:e_PU  
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 :22IY>p  
adjusted profit 经调整的利润；调整后的利润 2;`"B|-T  
adjusted surplus 经调整的盈余额；调整后的盈余额 1H_#5hd  
adjusted value 经调整的价值；调整后的价值 9{bzxM  
adjustment 调整；修订；理算〔保险〕 :
[N[D#/z  
adjustment centre 调剂中心 3rZ"T  
adjustment lag 调整过程的时间差距；调整时差 (d
F4F4`{  
adjustment mechanism 调整机制 ]Zim8^n?`.  
adjustment of loss 亏损调整 hexq]'R  
adjustment process 调整过程；调整程序 8D:{05  
adjustment range 调整幅度 xW,(d5RtZ  
administered exchange rate 受管制汇率 A2"xCJ0`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0ZV)Y<DJ  
administration expenses 行政费用 c])b?dJ*  
administration fee 手续费；行政费 5Ffz^;i  
administration in bankruptcy 破产管理 u-h3xj  
administration order 遗产管理令 Ga%]$4u  
administrator 管理人；遗产管理人 "/?*F\5  
administrator of the estate 遗产管理人 gH0B[w ]  
admission of debt 债项承认书 <8At=U  
admission of proof 接纳债权证明 >1tGQ c
g  
advance 放贷款项；垫付款项；预支款项；预付款项 6Bp{FOj:Ss  
advance account 暂支帐目；预付款帐户 #?i#q%q  
advance compensation 预付补偿金 y=\jQ6Fc  
advance from shareholder 股东垫款 [j0I}+@4H  
advance pending reimbursement 预支以待日后付还 BifA&o%  
advanced economy 先进经济体系 oA~m*|  
advancement 预付；预付财产 %1]2+_6  
advances warrant 垫款令 l1N{ujM  
advancing 贷出 ;NRT a*  
adverse balance 逆差 = sIR[V'(  
adverse exchange 逆汇 88U4I  
advertisement addressed to shareholders 在报章刊登的致股东通告 y+?tUSPP  
advice for collection 托收通知书 -i'T!Qg1  
advice of drawing 提款通知书；汇票通知书 9kP!O_  
advice of payment 付款通知 vmOXB#7W  
Advisory Committee [Securities and Futures Commission] 9,'5~+7  
谘询委员会〔证券及期货事务监察委员会〕 <E BgHD)  
Advisory Committee on Diversification 经济多元化谘询委员会 Prhq ~oI4  
affidavit 誓章；遗产申报誓章 4T9hT~cT7  
affidavit of no receipt 述明无收款的誓章 KX)xCR~  
affiliate 联号；联营公司；附属公司 4W.;p"S2  
affiliated company 附属公司；联号；联营公司 %`}CbD6

  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 RQU5T 2,  
affordability 负担能力 Z=!
*7@QY  
African Development Bank [AfDB] 非洲开发银行 &U xN.vl  
after-acquired property 事后取得的财产 [NvEXTd  
after-hours dealing 市后交易 RQ{w`>K  
after-tax profit 税后盈利；税后利润；税后溢利 S/d})8~.  
agency agreement 代理协议 X
t=&  
agency expenses 代理机构的开支 ["Q8`vV0WO  
agency fee 代理费 J5Fg]O*  
Agency Law 《代理法》 0 $e;#}  
agent 代理人；承销人 z[v5hhI)4  
agent of company 公司代理人 Ai->,<Ig]  
agent's fee 代理人费；经纪费 ;^DUtr ;  
aggregate 总计；总数；总体数字 W'XMC"  
aggregate amount 总款额；总额 |-_5ouN.  
aggregate assets and liabilities 总体资产与负债 45j+n.9=  
aggregate at constant price 按固定价格计算的总体数字 fsjA7)/  
aggregate demand 总需求 :/%Vpdd@  
aggregate gross position 总持仓量 Hs=!.tZ,  
aggregate limit 总限额 cT0utR
&  
aggregate of salaries tax 合计薪俸税 X_'.@q<!CV  
aggregate performance 总体表现；总体业绩 Z{p6Q1u  
aggregate supply 总体供应 Sc6wC H  
aggregate surplus 总盈余 YF>t{|  
aggregate total 整体总额 yekIw  
aggregate value 总值；合计价值 I I>2\d|   
aggregated basis 合计基准 \ @N>38M  
aggregated net chargeable income 合计应课税入息实额 y-n\;d>[(  
aggregation 合并计算；合计；总和 :GK{JP  
aggregation of incomes of husband and wife 夫妇入息合并计算 7Xad2wXn  
aggregation of property 财产的总和 qfSo
F|  
agio 差价；贴水 fSqbGoIQ  
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》 U*&ZQw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {yb\p9q{Yo  
《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》 |}M']Vz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9x?;;qC"m9  
《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》 K%=n \Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }=;>T)QmMO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R\.huOJh  
agreement for a settlement 授产协议 doR'=@ W  
agreement for assignment 转让协议 uAvs  
agreement for sale 售卖协议；买卖协议 H;sQ]:.*]  
agreement for sale and purchase 买卖协议 "]_|c\98  
agreement for the payment of interest 支付利息协议 ImV54
h'  
agreement for the repayment of money 还款协议 Gr6ma*)y~t  
agreement of reinsurance 再保险协议 [BQw$8+n_  
Agricultural Bank of China 中国农业银行 "{x~j\<  
air passenger departure tax 飞机乘客离境税 K%pmE?%,8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #dpt=  
airport tax 机场税 q5vs;,_ |  
alcohol duty 酒精税 /2@%:b)  
alienation 让与；让渡；转让 0X0D8H(7Q  
alimony 生活费；赡养费 4|$D.`Wu  
All Ordinaries Index [AOI] 所有普通股指数 0[1!K&(L  
all risks 全险；综合险 +1)C&:  
All Sales Record for Stock Market 《股票市场成交报告》 /5x`TT  
Allied Capital Resources Limited 新联财务有限公司 7 YK+TGmU^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *}_/:\v  
allocation letter 拨款信件 @zJI0_Bp  
allocation of fund 分配款项；预留款项 BL8\p_U  
allocation of profit 利润分配；溢利分配 5./ (fgx>  
allocation warrant 拨款令 k( g$_ ]X  
allotment 分配；配股 7&At_l_  
allotment notice 股份配售通知；配股通知 "q`%d_  
allotment of shares 股份分配 EkL\~^  
allowable 可获宽免；免税的 nUd\4;J#  
allowable business loss 可扣除的营业亏损 X#3<hN*v  
allowable expenses 可扣税的支出 `U g.c  
allowance 免税额；津贴；备抵；准备金 6#KI? 6  
allowance for debts 债项的免税额 Agi1r]W  
allowance for depreciation by wear and tear 耗损折旧免税额 gNqV>p  
allowance for funeral expenses 殡殓费的免税额 r/4]b]n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b}4/4Z.  
allowance for repairs and outgoings 修葺及支出方面的免税额 I)Lb"  
allowance to debtor 给债务人的津贴 N
ZTYT\7  
alteration of capital 资本更改 ya_'
Oz!C  
alternate trustee 候补受托人 `{wku@  
amalgamation 合并 ;yZ N "r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +E [bLz^  
ambit of charges 征税范围；收费范围 *(`.h\+  
amended valuation 经修订的估值 $0
*47+f  
American Commodities Exchange 美国商品交易所 MzG ryM-  
American Express Bank Limited 美国运通银行 xI<dBg|]+  
American Stock Exchange 美国证券交易所 f oVD+\~Y  
amortization 摊销 m4DH90~a8  
amount due from banks 存放银行同业的款项 5HbTgNI  
amount due from banks abroad 存放海外银行同业的款项 Az-!LAu9 R  
amount due from holding companies 控股公司欠款 3EZwF  
amount due from local banks 存放本港银行同业的款项 =CVT8(N*  
amount due to banks 银行同业的存款 [;=ky<K0E  
amount due to banks abroad 海外银行同业的存款 cLU*T
x\  
amount due to holding companies 控股公司存款 Q$vr`yV#=6  
amount due to local banks 本港银行同业的存款 9(l'xuX  
amount due to outport banks 外埠银行同业的存款 =_dd4`G&<  
amount for note issue 发行纸币的款额 cP2R24th  
amount of bond 担保契据的款额 8QN8bGxK   
amount of consideration 代价款额 NNE,| :  
amount of contribution 供款数额 ;iORfUjxrq  
amount of indebtedness 负债款额 K D-_~uIF  
amount of principal of the loan 贷款本金额 -(uBTO s  
amount of rates chargeable 应征差饷数额 BLH=:zb5  
amount of share capital 股本额 '&QT}B  
amount of sums assured 承保款额 X}-H=1T?  
amount of variation 变动幅度 f`,Hr?H  
amount of vote 拨款数额 Qy
juzfmz  
amount payable 应付款额 'U"3'jh  
amount receivable 应收款额 GzXP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Mdrv/x{  
analysis 分析 O|RO j  
ancillary risk 附属风险 #P-HV  
annual account 周年帐目；周年帐目报表；年度决算；年结 X{xJ*T y'  
annual accounting date 年结日期 ~|9LWp_  
annual allowance 每年免税额；年积金；年度津贴；年津 7h]R{_  
annual balance 年度余额 Kk98FI0]  
annual disposable income 每年可动用收入 ;0!
Wd  
annual estimates 周年预算 zzQH@D1  
annual fee 年费 'q'Y:A?,  
annual general meeting 周年大会 8~)[d!'  
annual growth rate 年增率；每年增长率 4)iEj  
annual long-term supplement 长期个案每年补助金 ijqdZ+  
annual pensionable emolument 可供计算退休金的年薪 &{/>Sv!6#  
annual report 年报 s~$4bN>LD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -NPkN%h  
annual return 周年报表；周年申报表；每年报税表格 >ij4z N  
Annual Return Rules 《周年报表规则》 N
#)VD\m  
annual review of consumer prices 每年消费物价回顾 ?+O|mX}`-  
annual roll-forward basis 逐年延展方式 b<(UmRxx3  
annual salary 年薪 eP
pK+E[0Z  
annual statement 年度报表；年度决算表 ~9 WJrRWB  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ,Q#tA|:8j  
annuitant 年金受益人 /Z " 4[  
annuity 年金 /C"s_:m;3  
annuity contract 年金合约 fF>qU-  
annuity on human life 人寿年金 aaugu.9  
antecedent debt 先前的债项 I!7.fuO  
ante-dated cheque 倒填日期支票 RpK,ixbtA+  
anticipated expenditure 预期开支 7 3z Y^x  
anticipated net profit 预期纯利 9H}iX0O  
anticipated revenue 预期收入 A4Q)YY9~  
anti-inflation measure 反通货膨胀措施 -mHhB(Td'  
anti-inflationary stance 反通货膨胀立场 [a)~Dui0@\  
apparent deficit 表面赤字 +R#`j r"  
apparent financial solvency 表面偿债能力 ptcLJ]+)  
apparent partner 表面合伙人 8*#][wC2  
application for personal assessment 个人入息课税申请书 f76|  
application of fund 资金应用 6>BDA?  
application to release as liquidator and to destruct the books of accounts and documents Z)O>h^0  
申请免除清盘人职务及毁灭帐簿与文件 Eb[H3v48,  
appointed actuary 委任精算师 D^s0EW-E  
appointed auditor 委任核数师；委任审计师 T:S
{3  
appointed trustee 委任的受托人 Df,VV+  
appointer 委任人 .(dmuV9  
apportioned pro rata 按比例分摊 _d0-%B 9m  
apportionment 分配；分摊 dezL{:Ya  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lZA>L, \d  
apportionment formula 分摊方程式 aho<w+l@  
apportionment of estate duty 遗产税的分摊 3zA=q[C  
appraisal 估价；评估 WUWb5xA  
appreciable growth 可观增长 Rf(x^J{  
appreciable impact 显着影响 @ U8}sH^  
appreciable increase 可观增长 u1|P'>;lF  
appreciation 增值；升值 e=]oh$]  
appreciation against other currencies 相对其他货币升值 'Tf#S@o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 30(m-D$K>9  
appreciation tax 增值税 UE,~_hp  
appropriation 拨款；拨用；拨付 @j\?h$A/  
appropriation account 拨款帐目 'oiD#\t4  
Appropriation Bill 拨款法案 Sp~Gv>uMK  
appropriation-in-aid system 补助拨款办法 <#p|z`N  
approved assets 核准资产 -KwL9J4u  
approved basket stock 认可一篮子证券 ilRm}lU|x  
approved budget 核准预算 C3b0`|5  
approved charitable donation 认可慈善捐款 mf]( 3ZL  
approved charitable institution 认可慈善机构 X\^& nLa  
approved currency 核准货币；认可货币 ^z%o];  
approved estimates 核准预算 }M9DqZ;I  
approved estimates of expenditure 核准开支预算 Nzi/3r7m  
approved overseas insurer 核准海外保险人 R3{*v =ov  
approved overseas trust company 核准海外信托公司 %AEK[W+0  
approved pooled investment fund 核准汇集投资基金 rxgVT4  
approved provident fund scheme 认可公积金计划 tY$ty0y-e  
approved provision 核准拨款 ]k`Fl,"  
approved redeemable share 核准可赎回股份 4'{h
I;&a&  
approved regional stock 认可地区性证券 3^A/`8R7K  
approved retirement scheme 认可退休金计划 ,F?~'-K  
approved subordinated loan 核准附属贷款 W#Hv~1  
arbitrage 套戥；套汇；套利 QK3j_'F=E  
arbitrageur 套戥者；套汇者 IQlw 914  
arbitrary amount 临时款项 3dxnh,]&@  
arrangement 措施；安排；协定 yrE,,N%I  
arrears 欠款 w-'D*dOi  
arrears of pay 欠付薪酬
D=82$$  
arrears of revenue 逾期未收税款；逾期未收的帐项 RdvPsv}D  
articles of association 组织章程；组织细则；组织章程细则 \+?,c\x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S1az3VJI\  
ascertainment of profit 确定利润 cJHABdK-  
"Asia Clear" “亚洲结算系统” }*B qi7E>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 KXx@ {cv  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 PX69  
Asian Development Fund [ADF] 亚洲发展基金 iA%' ;V  
Asian dollar bond 亚洲美元债券 @!&Jgg53G  
Asian dollar market 亚洲美元市场 .,ppGc|*  
Asian dollar rate 亚洲美元利率 "
doU.U&u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o! 2n}C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3!"b guE  
asked price 沽盘；喊价；索价；卖方报价 u_p7Mcb  
assessable income 应评税入息 |`k1zc)9  
assessable loss 应评税亏损 R
vPniT(<?  
assessable profit 应评税利润 PV]k3&y  
assessable value 应评税值 (ifqwl62  
assessed profit 估定利润 FD XWF
J  
assessed value 经评估价值 E*r
 
assessment 评税；评定；估价；评税单 @tE&<[e  
assessment number 评税编号；估价编号 u>t|X}JH  
assessment of additional tax 补加税评税 @`IXu$Wm(  
assessment of performance 业绩评估；实绩评价 '!+
P{  
Assessor 评税主任 gI^L 9jE7  
asset price bubbles 资产价格泡沫 (DG@<K,6  
asset-backed securities 具资产保证的证券 \f 
/!  
assets accretion 资产增值 M|[@znzR<  
assets and liabilities 资产与负债 h+B'_`(  
assets betterment statement 资产递增表；资产改进表 5D]30
  
assets lending 实物放款；有抵押贷款 Fi?32e4KI5  
assets of the company passing on the death 死者去世时转移的公司资产 '&.)T2Kw  
assets pledged as security for liabilities 用作负债抵押的资产 GCP{Z]u  
assets portfolio 资产投资组合 [V> :`?  
assets price 资产价格 )p/=u@8_f  
assets quality 资产质素 -'O Q-5  
assets realization 资产变现 >/!7i3Ow-  
assets refinancing arrangement 资产再集资安排 f%Z;05  
assets securitization 资产证券化 L@1,7@  
assets situated outside Hong Kong 在香港以外地方的资产 J$6-c'8  
assets stripping 削减资产；拆卖资产 JVUZ}#O  
assets value 资产值 P0'e"\$  
assignee 承让人 H})Dcg3  
assignment 转让；转让书；转让契 i14[3bPLk!  
assignment of interest 权益转让 VjA wn}eO  
assignment of letters patent and trade mark 专利证书及商标转让 7d|*postv  
assignment of property 物业转让；物业转让书 x9x#'H3  
assignment right 转让权 .])>A')r  
assignor 转让人 4T
-,'P{?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 KMxNH,5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2~G,Ia  
associate member 附属会员 X zi'Lu`  
associated body corporate 相联法人团体 $zk^yumdE  
associated company 相联公司；联属公司 *Fa)\.XX  
associated corporation 相联法团 u%6Irdx  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %XEKhy  
公认会计师公会〔英国〕 p3M#XC_H]  
Association of Futures Exchange Brokers 香港期货经纪协会 N_u&3CG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Kcs
cz,  
association of underwriters 承保人组织 %sOWg.0_  
assumption of control 接管 5u2{n rc  
assurance 担保；保险；转易；转易书 XKz;o^1a^  
assurance of interest 权益的转易 )z2|"Lp  
at 19XX price 按一九ＸＸ年价格计算 ZNzR`6}  
at a discount 按赔价计算；按贴水价格计算；打折扣 _'!aj+{  
at a premium 按溢价计算；按升水价格计算 &\;<t,3A~  
at call 通知付款；按通知 T[5gom  
at constant market price 按固定市价计算 P &;y] ,)E  
at constant price 按固定价格计算 Od0S2hHO  
at cost 按成本计算 y-w2O]  
at current market price 按当时市价计算；按现时市价计算 Ujce |>Wn  
at current price 按当时价格计算；按现时价格计算 `3f_d}b  
at factor cost 按要素成本计算；按生产要素成本计算 -Z:]<;qU  
at money-of-the-day price 按付款当日价格计算 82j'MgGP  
at or better 按指定或较佳价位〔买卖指令〕 (Oxz'#TX  
at par 按面值计算；平价 A[u)wX^`f^  
at sight 见票即付 Vk MinE  
at the close 按收市盘 l,*yEkU  
at the opening 按开市盘 2Pbe~[  
attestation 见证；见证条款 ]]el|  
at-the-money option 平价期权 ,sO:$  
attorney 受权人；受托代表人 e$CePLEj  
attornment 新拥有人承认书 %v5)s(Yu  
attributable profit 可归属利润 l
hLnygUk  
attributable share value 可归属股份价值 *)MX%`Z}  
Auckland Stock Exchange 奥克兰证券交易所 <lC]>
L  
auction 拍卖 nkCecwzr-  
auctioneer 拍卖商 YniZ( ~^K  
audit 审计；核数 |ZS 57c:  
Audit Commission 审计署 7%{R#$F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Hze-Ob8  
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〕 G 6W
x3~  
audit review 帐目审查 ( MB`hk-d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 k4S} #!  
audited account 审计帐目；经审计的帐目 l%rx#;=u  
audited annual account 经审计的周年帐目 cqeR<len  
audited balance sheet 经审计的资产负债表 /SnynZ.q  
auditor 核数师；核数主任；审计师 mgy"|\]  
auditor's certificate 核数师证明书；审计师证明书 {F'Az1^I=  
auditor's report 核数师报告；审计师报告 sCVI 2S!L  
Aussie bond 澳元债券 ;*y|8od B  
austerity budget 紧缩预算 RXGHD19]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6!ZVd#OM%  
Australia All Ordinaries Index 澳洲所有普通股票指数 \.c]kG>k-  
Australian Dollar [AUD] 澳元 M6J/mOVx5  
Australian Options Market 澳大利亚期权市场 zL9VR;q  
Australian Securities Commission 澳洲证券事务监察委员会 ~}h^38  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~_'0]P\  
Australian Stock Exchange 澳大利亚证券交易所 Y.q>EUSH  
Austrian Schilling [ATS] 奥地利先令 o[o:A|n  
authentication 认证；鉴证 7N>oY$&)  
authority to purchase 委托购买证；委购书  M{]e5+  
authorization 认可；核准；授权；授权书 92!JKZe  
authorization by direction 指示授权 .2e1S{9  
authorization by instruction 指令授权 #MUiL=  
authorization by warrant 令状授权 JxjP@nr  
authorization of unit trust 单位信托的认可 #:$O=@@?M  
authorized agent 指定代理人 k]Zo-xh4  
authorized capital 法定资本 #;d)?  
authorized clerk 出市员 |Dg;(i?  
authorized dealer 认可交易商 CE{z-_{^  
authorized financial institution 认可财务机构 D,k(~  
authorized fund 认可基金 WElrk:b  
authorized fund house 获授权的基金公司；认可基金公司 ,*7H|de7  
authorized institution 认可机构 Am=wEu[b  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \@i=)dA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =K:(&6f<t  
authorized insurer 获授权保险人；获认可承保人 fCB:733H  
authorized investment 特准投资项目 "ml?7Xl,n  
authorized person 获授权人 Yj) e$f  
authorized representative 获授权代表 Xq|nJ|h  
authorized share capital 法定股本 WM/#.  
automated quotation system 自动报价系统 -PM)EGSk{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qtHfz"p  
自动交易系统〔香港期货交易所有限公司〕 5^>n5u/  
automatic adjustment mechanism 自动调整机制 o w2$o\hC  
automatic adjustment system 自动调整系统 =HMmrmz:  
Automatic Clearing House 自动票据交换所 gC`)]*'tE  
automatic exchange rates accumulation system 自动化汇率累集系统 Tj`yJ!0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Kh)FyV  
automatic teller machine [ATM] 自动柜员机 BBvZeG $Y  
autopay 自动转帐 L!gDFZr  
available assets 可用资产 jPnO@H1  
available fiscal reserve 现存财政储备 z!:'V]  
available profit 可用利润 y?>#t^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 sAVefL?  
average 平均；平均数；海损 @&5A&(  
average basic salary 平均基本薪金 4b4QbJ$  
average consumer expenditure 平均消费开支；一般消费开支 aM$\#Cx  
average cost 平均成本 eaQ90B4  
average cost of land production 增辟土地平均成本 f/ajejYo?,  
average daily turnover 平均每日成交额 AliRpxxd  
average daily wage rate 平均每日工资率 ~n6[$WjZA  
average expenditure pattern 平均开支模式 O-j$vzHpdY  
average growth rate 平均增长率 {7X#4o0  
average net fixed assets 固定资产平均净值 2Pp&d>E4  
average of relatives 相对价格平均数 |6%.VY2b  
average price 平均价格 "V
3}t4  
average propensity to consume 平均消费倾向；一般消费倾向 .B>B`q;B
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 %,|ztH/ Q  
average rate 平均率 t^.'>RwW|  
average revenue 平均收入；平均收益 )Pli})  
average stock 平均库存；平均存货 M-Y0xWs  
average yearly rent 平均年租 Tr&E4e  
avoidance of double taxation 避免双重课税 7 jjU  
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 M^6$ MMx  
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