一些有用的会计术语(也不知道发的地方对不对)A

A: PuoN<9 #  
A share Ａ股；甲类股份 ?Y|*EH  
abatement of tax 减税；减扣免税额 C:$pAE(  
ABN AMRO Bank N.V. 荷兰银行 TB(!*t  
above-the-line expenditure 线上项目支出；经常预算支出 kRH;c,E@  
above-the-line receipt 线上项目收入；经常预算收入 G;Thz  
ABSA Asia Limited 南非联合亚洲有限公司 !:|[?M.`  
absolute change 绝对数值变更 /{HK0fd  
absolute expenditure 实际开支 >J>|+W  
absolute guideline figure 绝对准则数字 kV:C=MLI  
absolute interest 绝对权益 f+W8Gszi  
absolute order of discharge 绝对破产解除令 2z615?2_U  
absolute profit margin 绝对利润幅度 #uillSV  
absolute value 实值；绝对值 d0CFMy6  
absolutely vested interest 绝对既得权益 PHHX)xK  
absorbed cost 已吸收成本；已分摊成本 r,-9]?i  
absorption 吸收；分摊；合并 gt{$G|bi  
absorption rate 吸收率；摊配率；分摊率 ``* !b>)  
ACB Finance Limited 亚洲商业财务有限公司 -e(,>9Q  
acceptable form of reciprocity 合理的互惠条件 /!HFi>  
acceptable rate 适当利率；适当汇率 4,P!D3SH  
acceptance agreement 承兑协议 qk=0ovUzg  
acceptance for honour 参加承兑 tF=Y3W+L  
acceptor 承兑人；接受人；受票人 ?=a,  
acceptor for honour 参加承兑人
TVEFZ\p<A  
accident insurance 意外保险 Y~+`F5xX<  
Accident Insurance Association of Hong Kong 香港意外保险公会 vhj^R5=  
accident insurance scheme 意外保险计划 F\(7B#  
accident year basis 意外年度基准 Ad]oM]  
accommodation 通融；贷款 k}r)I.Lp  
accommodation bill 通融票据；空头票据 )o>1=Y`[z  
accommodation party 汇票代发人 4[^lE?+  
account balance 帐户余额；帐户结余 >W7IWhm3  
account book 帐簿 2=p"%YSn  
account collected in advance 预收款项 hDc)\vzr  
account current book 往来帐簿 W99Hq1W;r  
account of after-acquired property 事后取得的财产报告 K`%
I!Br  
account of defaulter 拖欠帐目 @!zT+W&
 
account payable 应付帐款 cAAyyc"yJ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <"rckPv_H  
account receivable 应收帐款 &6}] v:  
account receivable report 应收帐款报表 z~+gche>  
account statement 结单；帐单；会计财务报表 |nTZ/MXbw  
account title 帐户名称；会计科目 dgsD~.((A  
accountant's report 会计师报告 X*Dt<i};v  
Accountant's Report Rules 会计师报告规则 gdVajOAu  
accounting and auditing procedure 会计与审计程序；会计与核数程序 GtNGrJU  
Accounting Arrangements 《会计安排》 cgvD>V
Uw  
accounting basis 会计基础 6q]`??g.  
accounting by Official Receiver 破产管理署署长呈交的帐目 JD1D(  
Accounting Circular 《会计通告》 XOi[[G}  
accounting class 会计类别 m"RE[dQ  
accounting date 记帐日期；会计结算日期 [J6b5  
accounting for money 款项核算 6ISDY>p  
Accounting Officer 会计主任 RS`~i8e'  
accounting period 会计报告期；会计期 sB>ZN3ptH^  
accounting policy 会计政策；会计方针 #v QyECf  
accounting practice 会计惯例 ?g~g GQV  
accounting principle 会计准则 C;_*vi2u  
accounting record 会计记录 8NS1*\z  
accounting report 会计报告 v'zj<|2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `GD>3-   
Accounting Society of China 中国会计学会 _$Hx:^p:  
accounting statement 会计报表 KB^i=+xr  
accounting system 会计制度；会计系统 &?@5G  
accounting transaction 会计事项；帐务交易 en6oFPG  
accounting treatment 会计处理 <dA1n:3o  
accounting year 会计年度 N>J"^GX  
accretion 增值；添加 ~0~f  
accrual 应计项目；应累算数目 m;]glAtt  
accrual basis 应计制；权责发生制 (xhwl=
MX)  
accrual basis accounting 应计制会计；权责发生制会计 :5M7*s)e16  
accrue 应累算；应计 dfoFs&CSKh  
accrued benefit 应累算利益 Q4JvFy0'  
accrued charges 应计费用 :n?K[f?LfY  
accrued cumulative preference share dividend 应累算的累积优先股股息 =P.m5e<  
accrued expenses 应累算费用 \dIQhF%%2  
accrued interest payable 应付利息；应计未付利息 r$Z_Kwe.|&  
accrued interest receivable 应收利息；应计未收利息 &QL!Y{=Y6  
accrued right 累算权益 l[J'FR:  
accruing profit 应累算的利润 z nc'  
accumulated fiscal reserve 累积财政储备 m+m,0Ey5H  
accumulated profit 累积利润；滚存溢利 A/4
HR]  
accumulated reserve 累积储备 )|@ H#kv?  
accumulation of surplus income 累积收益盈余 #
=hI}%n  
acquired assets 既得资产 @]0;aZ{3  
acquisition 收购；购置；取得 =1}Umn|ZLS  
acquisition cost 购置成本 *NDM{WB|)  
acquisition expenses 购置费用 *4tJ|m6"Y6  
acquisition of 100% interest 收购全部股权 CNiUHUD  
acquisition of control 取得控制权 i@C$O.m(  
acquisition of fixed assets 购置固定资产 D/&^Y'|T  
acquisition of shell “买壳” iS"(  
acquisition price 收购价 lV0\UySH  
act of God 天灾 NHCdf*  
acting partner 执事合伙人 5z>kz/uxW  
active market 买卖活跃的市场；交投畅旺的市场；旺市 k'K&GF1B  
active partner 积极参与的合伙人 LJ|2=lI+jb  
active trading 交投活跃 AShnCL8uR  
actual circulation 实际流通 a|x1aN0  
actual cost 实际成本 !L#>wlX)  
actual expenditure 实际开支；实际支出 1*"t-+|  
actual income 实际入息；实际收入；实际收益 DGwN*>X  
actual market 现货市场 rK\)  
actual price 现货价；实际价格 :OVre*j  
actual profit 实际利润 t TAqln|  
actual quotation 实盘；实际价位；实际报价 !Bv"S0  
actual year basis 按实际年度计算 WD^!G;}  
actuals 实货 1.Ximom  
actuarial investigation 精算调查 8SGFzb! h  
actuarial principle 精算原则 WYb\vm=r  
actuarial report 精算师报告 RG)!v6
  
Actuarial Society of Hong Kong 香港精算学会 @KhDQ0v]5  
actuarial valuation 精算师估值 aJC,  
actuary 精算师 >*PZ&"}M  
ad referendum agreement 暂定协议；有待覆核的协定 \+cU}  
ad valorem duty 从价税；按值征税 f(h nomn  
ad valorem duty system 从价税制 G Uf[Dz  
ad valorem fee 从价费 gqje]Zc<  
ad valorem tariff 从价关税 lKMOsr
@l  
additional allowance 额外免税额 ;:a>#{N  
additional amount for unexpired risk 未过期风险的额外款额 @k
!J}O K  
additional assessable profit 补加应评税利润 ]mN'Qoc  
additional assessment 补加评税 k(
oHmw  
additional commitment 额外承担 . _5g<aw;  
additional commitment vote 额外承担拨款 V^P]QQ\ )  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
DB'd9<  
additional dependent parent allowance 供养父母额外免税额 TRl,L5wd-?  
additional provision 额外拨款 v:Av2y  
additional stamp duty 附加印花税 X4:\Shb97  
additional tax 补加税罚款；补加税款 1jJ>(S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f;C*J1y  
adjudged bankrupt 被裁定破产 p`
)GO.pz  
adjudicated bankrupt 裁定破产人 :K ^T@F5n  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =7JvS~s  
adjudication of bankruptcy 裁定破产；宣告破产 t?:}bw+m  
adjudication of insolvency 裁定无力偿还债务 H+`s#'(i_P  
adjusted actual 经调整的实数；调整后的实数 UvSvgDMl  
adjusted current assets 经调整的流动资产；调整后的流动资产 )")_aA  
adjusted figure 经调整的数字；调整后的数额 >xU$)uE&  
adjusted liabilities 经调整的负债；调整后的负债 (6R^/*-o  
adjusted loss 经调整的亏损；调整后的亏损 @hlT7C)xK  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 |&+0Tg~ZE  
adjusted profit 经调整的利润；调整后的利润 Fq6sl}b(On  
adjusted surplus 经调整的盈余额；调整后的盈余额 y\DR,$Py  
adjusted value 经调整的价值；调整后的价值 9 wun$!>&  
adjustment 调整；修订；理算〔保险〕 F_9eju^|  
adjustment centre 调剂中心 El;\#la  
adjustment lag 调整过程的时间差距；调整时差 BULf@8~(  
adjustment mechanism 调整机制 (cX;a/BR  
adjustment of loss 亏损调整 k !S0-/h  
adjustment process 调整过程；调整程序 R\%&Q|  
adjustment range 调整幅度 2nW:|*:/p6  
administered exchange rate 受管制汇率 3[g%T2&[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =l_B58wrx  
administration expenses 行政费用 )uvs%hK  
administration fee 手续费；行政费 [*<F   
administration in bankruptcy 破产管理 "lcNjyU\O  
administration order 遗产管理令 ZqhCGHy  
administrator 管理人；遗产管理人 #,0PLU3%  
administrator of the estate 遗产管理人 *OOi  
admission of debt 债项承认书 +/t
Nd2  
admission of proof 接纳债权证明 |gvx^)ro  
advance 放贷款项；垫付款项；预支款项；预付款项 8E:8iNbF  
advance account 暂支帐目；预付款帐户 wN"j:G(  
advance compensation 预付补偿金 G x;U 3iV  
advance from shareholder 股东垫款 QxRT%;'Zh]  
advance pending reimbursement 预支以待日后付还 \Kp!G1?_AY  
advanced economy 先进经济体系 :}\w2W E[  
advancement 预付；预付财产 >hkmL](^  
advances warrant 垫款令 ~s@PP'!  
advancing 贷出  -a``  
adverse balance 逆差 eSNwAExm  
adverse exchange 逆汇 6>rgoT)6~  
advertisement addressed to shareholders 在报章刊登的致股东通告 mR
e BS  
advice for collection 托收通知书 si:p98[w  
advice of drawing 提款通知书；汇票通知书 UEZnd8  
advice of payment 付款通知 [?3]+xr:  
Advisory Committee [Securities and Futures Commission] uD=i-IHT  
谘询委员会〔证券及期货事务监察委员会〕 tC0:w,C)  
Advisory Committee on Diversification 经济多元化谘询委员会 p^|IN'lx,  
affidavit 誓章；遗产申报誓章 ]Ek6EuaK  
affidavit of no receipt 述明无收款的誓章 kdVc;v/5  
affiliate 联号；联营公司；附属公司 Zl5cHejM  
affiliated company 附属公司；联号；联营公司 
F?UI8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C&\MDOjx  
affordability 负担能力 ~)\9f 1O{^  
African Development Bank [AfDB] 非洲开发银行 A"(XrL-pV  
after-acquired property 事后取得的财产 gnjh=anVX1  
after-hours dealing 市后交易 b&AGVW
hh  
after-tax profit 税后盈利；税后利润；税后溢利  `mar-r_m  
agency agreement 代理协议 J#h2~Hz!  
agency expenses 代理机构的开支 = GN1l[X  
agency fee 代理费 {E6M_qZ  
Agency Law 《代理法》 G:$Ta6=  
agent 代理人；承销人 : GVyY]qBU  
agent of company 公司代理人 :fo.9J  
agent's fee 代理人费；经纪费 ,$i2vGd  
aggregate 总计；总数；总体数字 q]%eLfC(  
aggregate amount 总款额；总额 97 Oi}   
aggregate assets and liabilities 总体资产与负债 PtH>I,/  
aggregate at constant price 按固定价格计算的总体数字 o~Jce$X  
aggregate demand 总需求 b-Q*!Ut  
aggregate gross position 总持仓量 7jss3^.wA  
aggregate limit 总限额 x*
]&Ca0+  
aggregate of salaries tax 合计薪俸税 >o=O^:/L  
aggregate performance 总体表现；总体业绩 H =Y7#{}  
aggregate supply 总体供应 {+`'ZU6C  
aggregate surplus 总盈余 vL>cYbJ<  
aggregate total 整体总额 _[D6WY+  
aggregate value 总值；合计价值 asDk@Gcu  
aggregated basis 合计基准 0GEM3~~D.?  
aggregated net chargeable income 合计应课税入息实额 ~ IPel  
aggregation 合并计算；合计；总和 7Cx*Ts$  
aggregation of incomes of husband and wife 夫妇入息合并计算 DGR[2C)@N  
aggregation of property 财产的总和 8>U{>]WG  
agio 差价；贴水 g+g0iS  
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》 D8Ntzsr6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ll" Kxg  
《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》 >XTDN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,\YlDcl':0  
《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》 <+7]EwVcn^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment BHmmvbM#Qm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qDG{hvl[1r  
agreement for a settlement 授产协议 Pu|PIdu!08  
agreement for assignment 转让协议 (R'GrN>  
agreement for sale 售卖协议；买卖协议 mEL<d,XhI  
agreement for sale and purchase 买卖协议 .<#oLM^  
agreement for the payment of interest 支付利息协议 yf > rG  
agreement for the repayment of money 还款协议 41-u*$   
agreement of reinsurance 再保险协议 g0Rny  
Agricultural Bank of China 中国农业银行 ss{y=O%9"  
air passenger departure tax 飞机乘客离境税 #$-zg^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *d~).z)  
airport tax 机场税 b-)m'B}`  
alcohol duty 酒精税 HuVx^y` @  
alienation 让与；让渡；转让 p$5uS=:4`8  
alimony 生活费；赡养费 kn$2_I9  
All Ordinaries Index [AOI] 所有普通股指数 .|$:%"O&X  
all risks 全险；综合险 Ox| ?  
All Sales Record for Stock Market 《股票市场成交报告》 O4)'78ATp  
Allied Capital Resources Limited 新联财务有限公司 }u3Q*oAGl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !?AgAsSmc  
allocation letter 拨款信件 U?@ s`.  
allocation of fund 分配款项；预留款项 FfeX;pi  
allocation of profit 利润分配；溢利分配 D8OW|wVE  
allocation warrant 拨款令 71S~*"O0f  
allotment 分配；配股 <0EVq8h  
allotment notice 股份配售通知；配股通知 *5e"suS2  
allotment of shares 股份分配 ~__r-z  
allowable 可获宽免；免税的 cDkq@H:  
allowable business loss 可扣除的营业亏损 <\44%M"iC-  
allowable expenses 可扣税的支出 V(lxkEu/Fj  
allowance 免税额；津贴；备抵；准备金 3^jkd)xw  
allowance for debts 债项的免税额 [9<c;&$LU  
allowance for depreciation by wear and tear 耗损折旧免税额 JWh5gOXd  
allowance for funeral expenses 殡殓费的免税额 +#;t.&\80N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +69[06F  
allowance for repairs and outgoings 修葺及支出方面的免税额 `G@(Z:]f,t  
allowance to debtor 给债务人的津贴 1{fu  
alteration of capital 资本更改 [Re.sX}$Y  
alternate trustee 候补受托人 i%FpPni  
amalgamation 合并 =pT}]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `@_jDo  
ambit of charges 征税范围；收费范围 %qycxEVP  
amended valuation 经修订的估值 K~chOX  
American Commodities Exchange 美国商品交易所 a^#\"c  
American Express Bank Limited 美国运通银行 MH0xD  
American Stock Exchange 美国证券交易所 O:%,.??<%  
amortization 摊销 q0m>NA   
amount due from banks 存放银行同业的款项 MvCB|N"qy  
amount due from banks abroad 存放海外银行同业的款项 xYLTz8g=  
amount due from holding companies 控股公司欠款 zfsGf'U  
amount due from local banks 存放本港银行同业的款项 =qJlSb  
amount due to banks 银行同业的存款 No\3kRB4bi  
amount due to banks abroad 海外银行同业的存款 qUSy0SQ/l  
amount due to holding companies 控股公司存款 4MFdhJoN  
amount due to local banks 本港银行同业的存款 IPVD^a?  
amount due to outport banks 外埠银行同业的存款 Kggc9^ 7  
amount for note issue 发行纸币的款额 'DhH:PR  
amount of bond 担保契据的款额 9}*Pb6  
amount of consideration 代价款额 lH%%iYBM  
amount of contribution 供款数额 IYG,n
t!  
amount of indebtedness 负债款额 o8RVmOXe  
amount of principal of the loan 贷款本金额 7hzd.  
amount of rates chargeable 应征差饷数额 1B0+dxN`  
amount of share capital 股本额 %2I >0  
amount of sums assured 承保款额 j}`XF?2D  
amount of variation 变动幅度 <rKfL`8p  
amount of vote 拨款数额 FjU -t/  
amount payable 应付款额 (drDC1\  
amount receivable 应收款额 EGL7z`nt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zObrp  
analysis 分析 #0*oj/  
ancillary risk 附属风险 it.'.aK4  
annual account 周年帐目；周年帐目报表；年度决算；年结 *[|a$W  
annual accounting date 年结日期 =C(((T.  
annual allowance 每年免税额；年积金；年度津贴；年津 BO%aCK&  
annual balance 年度余额 Y& p ~8  
annual disposable income 每年可动用收入 Hob n{E  
annual estimates 周年预算 4!U)a  
annual fee 年费 lf9mdbm  
annual general meeting 周年大会 C"*8bVx]$n  
annual growth rate 年增率；每年增长率 ?*/1J~<(@  
annual long-term supplement 长期个案每年补助金 9F"^MzZ  
annual pensionable emolument 可供计算退休金的年薪 xTGdh  
annual report 年报 t_"]n*zk1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L; o$vI~U,  
annual return 周年报表；周年申报表；每年报税表格 1$S`>M%a  
Annual Return Rules 《周年报表规则》 '}, 8x?  
annual review of consumer prices 每年消费物价回顾 +HSKFp  
annual roll-forward basis 逐年延展方式
(:|rCZC  
annual salary 年薪 X(npgkVP\  
annual statement 年度报表；年度决算表 n8.Tag(#  
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 K/l*Saj  
annuitant 年金受益人 TN=!;SvQU  
annuity 年金 S\S31pYT  
annuity contract 年金合约 6k6}SlN[  
annuity on human life 人寿年金 0% zy 6{  
antecedent debt 先前的债项 #zed8I:w  
ante-dated cheque 倒填日期支票 T1U8ZEK<iu  
anticipated expenditure 预期开支 |44 E:pA  
anticipated net profit 预期纯利 A|`mIma#  
anticipated revenue 预期收入 6 =H]p1p~O  
anti-inflation measure 反通货膨胀措施 e6i m_ Tk  
anti-inflationary stance 反通货膨胀立场 s
= bP@[Gj  
apparent deficit 表面赤字 :\"V5  
apparent financial solvency 表面偿债能力 MC~<jJ,  
apparent partner 表面合伙人 \"|7o8  
application for personal assessment 个人入息课税申请书 vUR@P -  
application of fund 资金应用 {%BPP{OFk  
application to release as liquidator and to destruct the books of accounts and documents Yl`)%6'5|  
申请免除清盘人职务及毁灭帐簿与文件 (&!x2M  
appointed actuary 委任精算师 .FeVbZW  
appointed auditor 委任核数师；委任审计师 2hf7F";Af  
appointed trustee 委任的受托人 O gtrp)x9  
appointer 委任人 j2`%sBo  
apportioned pro rata 按比例分摊 H$k2S5,,z  
apportionment 分配；分摊 8zrLl:{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3y}8|ML  
apportionment formula 分摊方程式 E#VF7 9L  
apportionment of estate duty 遗产税的分摊 =5q_aK#i  
appraisal 估价；评估 r:U/a=V  
appreciable growth 可观增长 MWI7u7{  
appreciable impact 显着影响 aflBDo1c  
appreciable increase 可观增长  jAxrU  
appreciation 增值；升值 *[+{KJ  
appreciation against other currencies 相对其他货币升值
nU,~*Us  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^0g!,L  
appreciation tax 增值税 l&_PsnU  
appropriation 拨款；拨用；拨付 ]T;  
appropriation account 拨款帐目 VLcwBdo  
Appropriation Bill 拨款法案 ,DD}o  
appropriation-in-aid system 补助拨款办法 6=p!`DOd  
approved assets 核准资产 h'"~t#r  
approved basket stock 认可一篮子证券 ^D?{[L
Bc  
approved budget 核准预算 62 9g_P)  
approved charitable donation 认可慈善捐款 -J;;6aA  
approved charitable institution 认可慈善机构 =Bos>;dl  
approved currency 核准货币；认可货币 7{Zs"d{s  
approved estimates 核准预算 TlCGP)VSj  
approved estimates of expenditure 核准开支预算 5BS !6o;P'  
approved overseas insurer 核准海外保险人 *:Uq ;)*  
approved overseas trust company 核准海外信托公司 4G'-"u^g  
approved pooled investment fund 核准汇集投资基金
Ov@v
Nj&  
approved provident fund scheme 认可公积金计划 j_0xE;g"]  
approved provision 核准拨款 yqKSaPRA  
approved redeemable share 核准可赎回股份 $QnsP#ePN  
approved regional stock 认可地区性证券 6 2LLfD  
approved retirement scheme 认可退休金计划 Vtv1{/@+c  
approved subordinated loan 核准附属贷款 9dwLkr  
arbitrage 套戥；套汇；套利 Gg y7xb  
arbitrageur 套戥者；套汇者 8<=]4-X@  
arbitrary amount 临时款项 .\7AJB
\l  
arrangement 措施；安排；协定 ~BC~^D&WD  
arrears 欠款 $ qTv2)W1{  
arrears of pay 欠付薪酬 ,*Z/3at}5M  
arrears of revenue 逾期未收税款；逾期未收的帐项 d Z}|G-:  
articles of association 组织章程；组织细则；组织章程细则 nk"nSXm3SR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'kHa_
  
ascertainment of profit 确定利润 Q#lFt,
.y  
"Asia Clear" “亚洲结算系统” Huc|HL#C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'iX y?l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 iZE7 B7K  
Asian Development Fund [ADF] 亚洲发展基金 /Q2HN(Y  
Asian dollar bond 亚洲美元债券 V
)c.AX5  
Asian dollar market 亚洲美元市场 #F#M<d3-2  
Asian dollar rate 亚洲美元利率 i> dLp  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3/Dis) v8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 F- {hX
M  
asked price 沽盘；喊价；索价；卖方报价 D22A)0+_  
assessable income 应评税入息 NEt_UcC  
assessable loss 应评税亏损 W?yGV{#V(=  
assessable profit 应评税利润 AWDy_11Nm  
assessable value 应评税值  @7J;}9E  
assessed profit 估定利润 yL_\&v  
assessed value 经评估价值 ^+}~"nvD  
assessment 评税；评定；估价；评税单 6o]j@o8V  
assessment number 评税编号；估价编号 _xGC0f (  
assessment of additional tax 补加税评税 +J3Y}A4W3X  
assessment of performance 业绩评估；实绩评价 ]RxWypA`  
Assessor 评税主任 ]\F}-I[  
asset price bubbles 资产价格泡沫 #c(BBTuX  
asset-backed securities 具资产保证的证券 B:6VD /qC  
assets accretion 资产增值 0,wmEV!)  
assets and liabilities 资产与负债 XnB-1{a1  
assets betterment statement 资产递增表；资产改进表 %FJB9?9=|  
assets lending 实物放款；有抵押贷款 LJOJ2x  
assets of the company passing on the death 死者去世时转移的公司资产 VgO.in^q  
assets pledged as security for liabilities 用作负债抵押的资产 h]WW?.  
assets portfolio 资产投资组合 ,p V3O`z  
assets price 资产价格 I^m9(L4%  
assets quality 资产质素 I\f\k>;  
assets realization 资产变现 |N0RBa4%  
assets refinancing arrangement 资产再集资安排 {2LG$x-N%  
assets securitization 资产证券化 [bjP-p
X  
assets situated outside Hong Kong 在香港以外地方的资产 r85j/YK  
assets stripping 削减资产；拆卖资产 .xe+cK  
assets value 资产值 %:8XZf  
assignee 承让人 3K%_wCZ  
assignment 转让；转让书；转让契 7)*QX,4C  
assignment of interest 权益转让 COcS w  
assignment of letters patent and trade mark 专利证书及商标转让 mW1T4rR
'  
assignment of property 物业转让；物业转让书 Hlz$@[$  
assignment right 转让权 \J6&Z13Q  
assignor 转让人 r#w.yg4EX  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 pE6r7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @;Xa&*  
associate member 附属会员 cG!dMab(  
associated body corporate 相联法人团体 c3N,P<#  
associated company 相联公司；联属公司 ~8EzK_c  
associated corporation 相联法团 o)M<^b3KO  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;O {"\H6  
公认会计师公会〔英国〕 Nuaq{cl  
Association of Futures Exchange Brokers 香港期货经纪协会 V82hk0*j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (/C 8\}Ox  
association of underwriters 承保人组织 AQ)J|i  
assumption of control 接管 #0c;2}D  
assurance 担保；保险；转易；转易书 lI;ACF^  
assurance of interest 权益的转易 Tua#~.3}J  
at 19XX price 按一九ＸＸ年价格计算 }Io5&ww:U  
at a discount 按赔价计算；按贴水价格计算；打折扣 eV\VR !!i  
at a premium 按溢价计算；按升水价格计算 mA4]c   
at call 通知付款；按通知 *rmM2{6  
at constant market price 按固定市价计算 S'=}eeG  
at constant price 按固定价格计算 7w.9PNhy  
at cost 按成本计算 hlG
rnL  
at current market price 按当时市价计算；按现时市价计算 .Ix[&+LsY  
at current price 按当时价格计算；按现时价格计算 iu QMVtv  
at factor cost 按要素成本计算；按生产要素成本计算 [{6fyd;  
at money-of-the-day price 按付款当日价格计算 vOU9[n N[  
at or better 按指定或较佳价位〔买卖指令〕 :_pn|  
at par 按面值计算；平价 MLN+ BuS  
at sight 见票即付 vA*Q}]Ov  
at the close 按收市盘 >njX=r.  
at the opening 按开市盘 y>]Yq-  
attestation 见证；见证条款 BO'7c1FU  
at-the-money option 平价期权 2{4f>,][  
attorney 受权人；受托代表人 v8>bR|n5  
attornment 新拥有人承认书 AL*M`m_  
attributable profit 可归属利润 u
_6x{",5I  
attributable share value 可归属股份价值 Jm,
tN/o*  
Auckland Stock Exchange 奥克兰证券交易所 &e99P{\D  
auction 拍卖 \`-a'u=S  
auctioneer 拍卖商 _z53r+A  
audit 审计；核数 j7b4wH\#  
Audit Commission 审计署 ?cB26Zrcb  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {=9"WN
 
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〕 (1Klj+"p%  
audit review 帐目审查 dg4q+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r?HbApV P  
audited account 审计帐目；经审计的帐目 GxA[N

 
audited annual account 经审计的周年帐目 QFIYnxY9  
audited balance sheet 经审计的资产负债表 y':65N
Mda  
auditor 核数师；核数主任；审计师 B[fbPrM  
auditor's certificate 核数师证明书；审计师证明书 )^m"fQ+  
auditor's report 核数师报告；审计师报告 R+tQvxp#  
Aussie bond 澳元债券 CM;B{*En  
austerity budget 紧缩预算 ) h=[7
}|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cnj32H^+  
Australia All Ordinaries Index 澳洲所有普通股票指数 =21m|8c  
Australian Dollar [AUD] 澳元 K$5mDScoJ  
Australian Options Market 澳大利亚期权市场 sv2XD}}  
Australian Securities Commission 澳洲证券事务监察委员会 [!U! Z'i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 N_?15R7h  
Australian Stock Exchange 澳大利亚证券交易所 >`I%^+z  
Austrian Schilling [ATS] 奥地利先令 HH|N~pBJB  
authentication 认证；鉴证 5?8jj  
authority to purchase 委托购买证；委购书 o`{^ptu1q  
authorization 认可；核准；授权；授权书 apWv+A  
authorization by direction 指示授权 jQdIeQD+  
authorization by instruction 指令授权 O#Ho08*Xn  
authorization by warrant 令状授权 8B3C[?  
authorization of unit trust 单位信托的认可 O8/r-?4.  
authorized agent 指定代理人 YA~`R~9d  
authorized capital 法定资本 6Tsi^((Li  
authorized clerk 出市员 K1zH\wH  
authorized dealer 认可交易商 &+ UnPE(  
authorized financial institution 认可财务机构 [I78<IJc  
authorized fund 认可基金 LKYcE;n  
authorized fund house 获授权的基金公司；认可基金公司 K k|mV&3J  
authorized institution 认可机构 qEfg-`*M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _Q7]Dw/w\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pI( H7 (  
authorized insurer 获授权保险人；获认可承保人 x| r#  
authorized investment 特准投资项目 TbgIr  
authorized person 获授权人 4tz@?TCb  
authorized representative 获授权代表 t(xe*xS  
authorized share capital 法定股本 (1)b> 6  
automated quotation system 自动报价系统 9 !V,++j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &<t`EI];)4  
自动交易系统〔香港期货交易所有限公司〕 B* k|NZj  
automatic adjustment mechanism 自动调整机制 Ted!*HKlB  
automatic adjustment system 自动调整系统 'SKq<X%R;  
Automatic Clearing House 自动票据交换所 !&pk^VFl+  
automatic exchange rates accumulation system 自动化汇率累集系统 .J\i!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3V3q vd  
automatic teller machine [ATM] 自动柜员机 Dp^6|T*HU  
autopay 自动转帐 "s7}eWM*a  
available assets 可用资产 wexa\o  
available fiscal reserve 现存财政储备 LknV47vd  
available profit 可用利润 eOJ_L]y-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T2 /u7<D-  
average 平均；平均数；海损 /@0  
average basic salary 平均基本薪金 <"nF`'olV  
average consumer expenditure 平均消费开支；一般消费开支 (>`S{L C>s  
average cost 平均成本 ]s`cn}d  
average cost of land production 增辟土地平均成本 LXm@h  
average daily turnover 平均每日成交额 /l;_ xs  
average daily wage rate 平均每日工资率 )u
]1j@Id  
average expenditure pattern 平均开支模式 TmEh$M  
average growth rate 平均增长率 7x.] 9J  
average net fixed assets 固定资产平均净值 UD_8#DO{m1  
average of relatives 相对价格平均数 G4wJv^6i9  
average price 平均价格 Wx8n)  
average propensity to consume 平均消费倾向；一般消费倾向 ]Ryg}DOQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 n1rJ^q-G  
average rate 平均率 U[6 ~ad a  
average revenue 平均收入；平均收益 Su*Pd;  
average stock 平均库存；平均存货 G4G<Ow)`  
average yearly rent 平均年租 L6J.^tpO  
avoidance of double taxation 避免双重课税 9eEA80i7  
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 "` kSI&2  
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