一些有用的会计术语(也不知道发的地方对不对)A

A: 3d \bB !  
A share Ａ股；甲类股份 m~%IHWO'  
abatement of tax 减税；减扣免税额 `a  
ABN AMRO Bank N.V. 荷兰银行 N^:)U"9*e  
above-the-line expenditure 线上项目支出；经常预算支出 cO_En`F  
above-the-line receipt 线上项目收入；经常预算收入 3>c
<E1   
ABSA Asia Limited 南非联合亚洲有限公司 >P/.X^G0  
absolute change 绝对数值变更 P!
1y@R>Ln  
absolute expenditure 实际开支 0oc5ahp  
absolute guideline figure 绝对准则数字 O57 eq.aT  
absolute interest 绝对权益 pWK7B`t  
absolute order of discharge 绝对破产解除令 11O^)_|c  
absolute profit margin 绝对利润幅度 ?%#3p[  
absolute value 实值；绝对值 A6pPx1-&  
absolutely vested interest 绝对既得权益 9qIjs$g  
absorbed cost 已吸收成本；已分摊成本 IL*C/y  
absorption 吸收；分摊；合并 %h(J+_"L6  
absorption rate 吸收率；摊配率；分摊率 0%#ZupN  
ACB Finance Limited 亚洲商业财务有限公司 %?@N-$j  
acceptable form of reciprocity 合理的互惠条件 tg.[.vKs  
acceptable rate 适当利率；适当汇率 lN-vFna  
acceptance agreement 承兑协议 ?45bvkCT  
acceptance for honour 参加承兑 \mbm$E+X  
acceptor 承兑人；接受人；受票人 ]>B>.s  
acceptor for honour 参加承兑人 |eU{cK~e^  
accident insurance 意外保险 !EB<e5}8wK  
Accident Insurance Association of Hong Kong 香港意外保险公会 >kU$bh.(  
accident insurance scheme 意外保险计划 k><k|P[|  
accident year basis 意外年度基准 "**Tw'  
accommodation 通融；贷款 a9}7K/Y=d  
accommodation bill 通融票据；空头票据 wxS.!9K  
accommodation party 汇票代发人 ckykRqk}  
account balance 帐户余额；帐户结余 `bY>f_5+  
account book 帐簿 DP_ ]\V<sT  
account collected in advance 预收款项 :qy< G!o  
account current book 往来帐簿 ;&RBg+Pr  
account of after-acquired property 事后取得的财产报告 8A'oK8Q  
account of defaulter 拖欠帐目 HQGn[7JW  
account payable 应付帐款 EX@wenR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |Y"nZK,  
account receivable 应收帐款 v'=$K[_  
account receivable report 应收帐款报表 [ *P~\' U  
account statement 结单；帐单；会计财务报表 @$mh0K>  
account title 帐户名称；会计科目 .6C9N{?Tqf  
accountant's report 会计师报告 f"9aL= 3  
Accountant's Report Rules 会计师报告规则 %JoHc?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [/
E|n[Bx  
Accounting Arrangements 《会计安排》 [L(qrAQ2|z  
accounting basis 会计基础
Z#
uxa  
accounting by Official Receiver 破产管理署署长呈交的帐目 H.o=4[  
Accounting Circular 《会计通告》 fj"1TtPq#  
accounting class 会计类别 )@(IhU)
  
accounting date 记帐日期；会计结算日期 x_L5NsO:  
accounting for money 款项核算 @qUgp
*+{  
Accounting Officer 会计主任 \0j-p  
accounting period 会计报告期；会计期 {gT4Oq__  
accounting policy 会计政策；会计方针 db*yA@2Lg  
accounting practice 会计惯例 >uLWfk+y1  
accounting principle 会计准则 p`qy57  
accounting record 会计记录 1L;3e@G  
accounting report 会计报告 _|jEuif  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5FMe&  
Accounting Society of China 中国会计学会 *(g0{V  
accounting statement 会计报表 {e!3|&AX  
accounting system 会计制度；会计系统 u7nTk'#r  
accounting transaction 会计事项；帐务交易 /Z|K9
a  
accounting treatment 会计处理 (l+0*o,(  
accounting year 会计年度 l~Hu#+O  
accretion 增值；添加 `a6AES'w$  
accrual 应计项目；应累算数目 X<sM4dwxE  
accrual basis 应计制；权责发生制 9;Qgby  
accrual basis accounting 应计制会计；权责发生制会计 ]!>tP,<`'  
accrue 应累算；应计 U6?3 z  
accrued benefit 应累算利益 y$8S+N?>  
accrued charges 应计费用 JA09 o(  
accrued cumulative preference share dividend 应累算的累积优先股股息 S'(IG m4  
accrued expenses 应累算费用 lJ Jn@A  
accrued interest payable 应付利息；应计未付利息 A'aYH`j  
accrued interest receivable 应收利息；应计未收利息 r XT6u  
accrued right 累算权益 =d BK,/  
accruing profit 应累算的利润 rL,kDSLs  
accumulated fiscal reserve 累积财政储备 "cwvx8un  
accumulated profit 累积利润；滚存溢利 bjBXs;zr@\  
accumulated reserve 累积储备 tISb
' ^T  
accumulation of surplus income 累积收益盈余 Qk2*=BVh  
acquired assets 既得资产 LFAefl\  
acquisition 收购；购置；取得 Gvl,M\c9-  
acquisition cost 购置成本 GdM|?u&s"  
acquisition expenses 购置费用 w~~[0e+E  
acquisition of 100% interest 收购全部股权 V]Kk=  
acquisition of control 取得控制权 p4uN+D`.U  
acquisition of fixed assets 购置固定资产 !{F\\D/  
acquisition of shell “买壳” YF(bl1>YC  
acquisition price 收购价 qN'%q+n  
act of God 天灾 Et'&}NjI  
acting partner 执事合伙人 'soll[J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _D{{C  
active partner 积极参与的合伙人 J;k8 a2$_  
active trading 交投活跃 JSoInR1E  
actual circulation 实际流通 xB_78X1  
actual cost 实际成本 f3*SIKi  
actual expenditure 实际开支；实际支出 3F9dr@I.7  
actual income 实际入息；实际收入；实际收益 ;y
kX]5jGh  
actual market 现货市场 7yal  T.  
actual price 现货价；实际价格 S" PJ@E}^E  
actual profit 实际利润 &<Fw  
actual quotation 实盘；实际价位；实际报价 Hv*+HUc(:  
actual year basis 按实际年度计算 cS>xT cj  
actuals 实货 ^3C%&  
actuarial investigation 精算调查 7WHq'R{@  
actuarial principle 精算原则 ynn>d  
actuarial report 精算师报告 r@CbhD  
Actuarial Society of Hong Kong 香港精算学会 7Q|v5@;pU  
actuarial valuation 精算师估值 {tuGkRY2~  
actuary 精算师 ahR-^^'$  
ad referendum agreement 暂定协议；有待覆核的协定 _o-01gu.  
ad valorem duty 从价税；按值征税 A<-3u  
ad valorem duty system 从价税制 Bam 4%G5  
ad valorem fee 从价费 ~,{nBp9*  
ad valorem tariff 从价关税 Ku8qn\2"  
additional allowance 额外免税额 |iVw7M:  
additional amount for unexpired risk 未过期风险的额外款额 `8D'r|=`Eh  
additional assessable profit 补加应评税利润 tj:>o#D  
additional assessment 补加评税 t7/a5x  
additional commitment 额外承担 b|U3\Fmc  
additional commitment vote 额外承担拨款 9U!#Y%*T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `%.x0~ih  
additional dependent parent allowance 供养父母额外免税额 {&h=  
additional provision 额外拨款 2w:cdAv$  
additional stamp duty 附加印花税 jxZd =%7Q  
additional tax 补加税罚款；补加税款 Lu~M=Fh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 M!iYj+nrP  
adjudged bankrupt 被裁定破产 HNV"'p;  
adjudicated bankrupt 裁定破产人 !{4bC  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 MU~nvs;:  
adjudication of bankruptcy 裁定破产；宣告破产 P26YJMJ'  
adjudication of insolvency 裁定无力偿还债务 3qq6X?y*  
adjusted actual 经调整的实数；调整后的实数 J,^eq@(  
adjusted current assets 经调整的流动资产；调整后的流动资产 u/4|Akui  
adjusted figure 经调整的数字；调整后的数额 x2z%J,z@4  
adjusted liabilities 经调整的负债；调整后的负债 +7bV  
adjusted loss 经调整的亏损；调整后的亏损 ]39A1&af}  
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 l}mzCIw%  
adjusted profit 经调整的利润；调整后的利润 0V?:5r<  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZTP&*+d  
adjusted value 经调整的价值；调整后的价值 ' Y.s}Duj  
adjustment 调整；修订；理算〔保险〕 3gY4h*|`<  
adjustment centre 调剂中心 %/=#8v4*  
adjustment lag 调整过程的时间差距；调整时差 x2H?B`5  
adjustment mechanism 调整机制 j?P8&Fm<  
adjustment of loss 亏损调整 $,B@yiie  
adjustment process 调整过程；调整程序 IQCIc@5  
adjustment range 调整幅度 @d=4C{g%o  
administered exchange rate 受管制汇率 w1P8p>vA1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e025m}%SU  
administration expenses 行政费用 `)s>},8W!  
administration fee 手续费；行政费 &l NHNu[  
administration in bankruptcy 破产管理 zq&,KZ  
administration order 遗产管理令 ]V
gl  
administrator 管理人；遗产管理人 PEX(*GS  
administrator of the estate 遗产管理人 8k`rj;  
admission of debt 债项承认书 1A b=1g{  
admission of proof 接纳债权证明 xYCX}bksh  
advance 放贷款项；垫付款项；预支款项；预付款项 ~#jD/  
advance account 暂支帐目；预付款帐户 +yd(t}H@  
advance compensation 预付补偿金 \Q<Ur&J]%  
advance from shareholder 股东垫款 ~wsDg[  
advance pending reimbursement 预支以待日后付还 _P*<T6\J>  
advanced economy 先进经济体系 G(XI TL u*  
advancement 预付；预付财产 'Nbae-pf  
advances warrant 垫款令 l ,T*b  
advancing 贷出 2v6QUf  
adverse balance 逆差 ` 'y[
i  
adverse exchange 逆汇 vQpR0IEf]e  
advertisement addressed to shareholders 在报章刊登的致股东通告 9(( QSX  
advice for collection 托收通知书 h[0,/`qb{  
advice of drawing 提款通知书；汇票通知书 2So7fZa^wg  
advice of payment 付款通知 -Vi"hSsUP  
Advisory Committee [Securities and Futures Commission] /Ma"a ^  
谘询委员会〔证券及期货事务监察委员会〕 ,HFoy-Yq  
Advisory Committee on Diversification 经济多元化谘询委员会 jWd 7>1R?  
affidavit 誓章；遗产申报誓章 P]@m0f  
affidavit of no receipt 述明无收款的誓章 Y(4#b`k3  
affiliate 联号；联营公司；附属公司 9j[%Y?  
affiliated company 附属公司；联号；联营公司 6/Coi,om  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {1y-*@yU(  
affordability 负担能力 / ` 7p'i  
African Development Bank [AfDB] 非洲开发银行 "s]c79t  
after-acquired property 事后取得的财产 >~5>)yN_a1  
after-hours dealing 市后交易 ncluA~8  
after-tax profit 税后盈利；税后利润；税后溢利 y
#3mc#)k  
agency agreement 代理协议 / W}Za&]  
agency expenses 代理机构的开支 s|U?{Byb!  
agency fee 代理费 wyk4v}  
Agency Law 《代理法》 Z%Nl<i  
agent 代理人；承销人 mlR*S<Z  
agent of company 公司代理人 T3o}%wGW  
agent's fee 代理人费；经纪费 h,q%MZ==^s  
aggregate 总计；总数；总体数字 OgNt"Vg  
aggregate amount 总款额；总额 .VVY]>bJg@  
aggregate assets and liabilities 总体资产与负债 dFF[2  
aggregate at constant price 按固定价格计算的总体数字 bGvALz'  
aggregate demand 总需求 )~<8j  
aggregate gross position 总持仓量 zA&lJD$0  
aggregate limit 总限额 xV'\2n=1T  
aggregate of salaries tax 合计薪俸税 ?L$ Dk5-W  
aggregate performance 总体表现；总体业绩 XQhBnam%  
aggregate supply 总体供应 ) =<,$|g  
aggregate surplus 总盈余 CUT D]:\  
aggregate total 整体总额 8YAUy\  
aggregate value 总值；合计价值 }"<|.[V)  
aggregated basis 合计基准 #]i*u1  
aggregated net chargeable income 合计应课税入息实额 E8WOXoP(  
aggregation 合并计算；合计；总和 $ +h~VC  
aggregation of incomes of husband and wife 夫妇入息合并计算 DD\:glo  
aggregation of property 财产的总和 lkK+Fm  
agio 差价；贴水 ^o]ZDc  
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》 g*b`V{/Vw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =yiR
B?  
《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》 .N8AkQ(Ok  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C`3}7qi|C  
《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》 %^m6Q!
  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment F_=RY]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +qe!KPk2  
agreement for a settlement 授产协议 1vBR\!d?7  
agreement for assignment 转让协议 716JnG>  
agreement for sale 售卖协议；买卖协议 Z VuHO7'  
agreement for sale and purchase 买卖协议 !CROc}  
agreement for the payment of interest 支付利息协议 _niXl&C  
agreement for the repayment of money 还款协议 !
@!,7te  
agreement of reinsurance 再保险协议 "W;GvI  
Agricultural Bank of China 中国农业银行 0b9K/a%sQv  
air passenger departure tax 飞机乘客离境税 gmy$_4+6o  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 '<~l%q  
airport tax 机场税  k'X v*U  
alcohol duty 酒精税 ;sCf2TD,_  
alienation 让与；让渡；转让 xSZgQF~  
alimony 生活费；赡养费 Y~vI@$<~(  
All Ordinaries Index [AOI] 所有普通股指数 CN@bJo2  
all risks 全险；综合险 zME75;{
 
All Sales Record for Stock Market 《股票市场成交报告》 ~U#afGH$  
Allied Capital Resources Limited 新联财务有限公司 Cfu]umZLn  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i ~fkjn  
allocation letter 拨款信件 ulV)X/]1  
allocation of fund 分配款项；预留款项 pi:%Bd&F  
allocation of profit 利润分配；溢利分配 NARW3\  
allocation warrant 拨款令 H#x=eDU|k  
allotment 分配；配股 NS@j`6/U  
allotment notice 股份配售通知；配股通知 V #W,}+_Sz  
allotment of shares 股份分配 bsy\L|wd  
allowable 可获宽免；免税的 e5_a
.c  
allowable business loss 可扣除的营业亏损 okJ+Yl.[?7  
allowable expenses 可扣税的支出 @6 uB78U4O  
allowance 免税额；津贴；备抵；准备金 J`a$"G B.  
allowance for debts 债项的免税额 DcA{E8Y  
allowance for depreciation by wear and tear 耗损折旧免税额 :}}5TJwG  
allowance for funeral expenses 殡殓费的免税额 Tz3 L#0:j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wgxr8;8`q  
allowance for repairs and outgoings 修葺及支出方面的免税额 T1jAY^^I  
allowance to debtor 给债务人的津贴 R!b<Sg  
alteration of capital 资本更改 Z`<S_PPz  
alternate trustee 候补受托人 13wO6tS k  
amalgamation 合并 GZ,`?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p/L|;c  
ambit of charges 征税范围；收费范围 i1$ $86  
amended valuation 经修订的估值 9HrT>{@  
American Commodities Exchange 美国商品交易所 3ha^NjE  
American Express Bank Limited 美国运通银行 3:Q5dr+1_  
American Stock Exchange 美国证券交易所 8)HUo?/3  
amortization 摊销 ]W39HL  
amount due from banks 存放银行同业的款项 "C%<R  
amount due from banks abroad 存放海外银行同业的款项 UIgs/  
amount due from holding companies 控股公司欠款 "/[xak!g  
amount due from local banks 存放本港银行同业的款项 V:HxRMF2X  
amount due to banks 银行同业的存款 &7_xr.c7  
amount due to banks abroad 海外银行同业的存款 H<41H;m  
amount due to holding companies 控股公司存款 =vJ:R[Ilw  
amount due to local banks 本港银行同业的存款 ){^o"A?-:  
amount due to outport banks 外埠银行同业的存款 x9Um4!/t  
amount for note issue 发行纸币的款额 Z6C!-a  
amount of bond 担保契据的款额 jez=q  
amount of consideration 代价款额 C$?gt-tJ'  
amount of contribution 供款数额 1) 7n (  
amount of indebtedness 负债款额 *YH5kX  
amount of principal of the loan 贷款本金额 bQd'objpY  
amount of rates chargeable 应征差饷数额 hZ@frbuowk  
amount of share capital 股本额 Z./$}tVUG  
amount of sums assured 承保款额 M ,!Dhuas  
amount of variation 变动幅度 \Gm$hTvB&  
amount of vote 拨款数额 `o|Y5wQ@  
amount payable 应付款额 Bv-|#sdxm  
amount receivable 应收款额 ZYRZ$87jZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i2.g}pM.A  
analysis 分析 t<=Ru*p  
ancillary risk 附属风险 2tPW1"M.n  
annual account 周年帐目；周年帐目报表；年度决算；年结 xAJ N(8?  
annual accounting date 年结日期 )B"
k;dLm  
annual allowance 每年免税额；年积金；年度津贴；年津 6!F@?3qCyg  
annual balance 年度余额 2S%[YR>>  
annual disposable income 每年可动用收入 DpD19)ouy  
annual estimates 周年预算 b;Nm$`2  
annual fee 年费 Rhw- 49AWx  
annual general meeting 周年大会 @6["A'h  
annual growth rate 年增率；每年增长率 *Wbs{>&No  
annual long-term supplement 长期个案每年补助金 oVZI([O  
annual pensionable emolument 可供计算退休金的年薪 |h^[/  
annual report 年报 vbA<=V*P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {"v~1W)  
annual return 周年报表；周年申报表；每年报税表格 3{:AG,G  
Annual Return Rules 《周年报表规则》 UTWchh  
annual review of consumer prices 每年消费物价回顾 ]S  
annual roll-forward basis 逐年延展方式 [|qV*3|?  
annual salary 年薪 D;1?IeS  
annual statement 年度报表；年度决算表 >
b;o&E`\  
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 Fal##6B  
annuitant 年金受益人 7];AB;0"  
annuity 年金 mV>l`&K=  
annuity contract 年金合约 pH9xyN[:a  
annuity on human life 人寿年金 lwSZpS  
antecedent debt 先前的债项 6 4
,('+  
ante-dated cheque 倒填日期支票 N4HIQ\p  
anticipated expenditure 预期开支 C(%b!Q,2  
anticipated net profit 预期纯利 "1P[D'HV4|  
anticipated revenue 预期收入 Q6 oM$qiM  
anti-inflation measure 反通货膨胀措施 ?td`*n~,  
anti-inflationary stance 反通货膨胀立场 WWEZTFL:j  
apparent deficit 表面赤字 @k-C>h()C  
apparent financial solvency 表面偿债能力
OA7YWk<K  
apparent partner 表面合伙人 }/bxe0px  
application for personal assessment 个人入息课税申请书 P:#KBF;a  
application of fund 资金应用 \:BixBU7  
application to release as liquidator and to destruct the books of accounts and documents |LLDaA-=0  
申请免除清盘人职务及毁灭帐簿与文件 Te6cw+6  
appointed actuary 委任精算师 P @Jo[J<  
appointed auditor 委任核数师；委任审计师 56?RFnZ&j  
appointed trustee 委任的受托人 d=nv61]  
appointer 委任人 ]?7q%7-e.a  
apportioned pro rata 按比例分摊 unF=";9H  
apportionment 分配；分摊 @B`nM#X#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rRvZG&k  
apportionment formula 分摊方程式 29HyeLB@  
apportionment of estate duty 遗产税的分摊 aizJ&7(>  
appraisal 估价；评估 aGAeRF  
appreciable growth 可观增长 |}o6N5)  
appreciable impact 显着影响 ;Rf@S$  
appreciable increase 可观增长 Fhrj$  
appreciation 增值；升值 +;ylld  
appreciation against other currencies 相对其他货币升值 ym8pB7E7%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LO;?#e7  
appreciation tax 增值税 Y 8n*o3jM  
appropriation 拨款；拨用；拨付 z*)kK  
appropriation account 拨款帐目 yBRYEqS+  
Appropriation Bill 拨款法案 y 2C Jk~  
appropriation-in-aid system 补助拨款办法 BR-4L2[  
approved assets 核准资产 `]=0oDG:1!  
approved basket stock 认可一篮子证券 &0`i(l4]l  
approved budget 核准预算 I}+9@d  
approved charitable donation 认可慈善捐款 af'gk&%  
approved charitable institution 认可慈善机构 W)<t7q+  
approved currency 核准货币；认可货币 ] T<#bNK\1  
approved estimates 核准预算  u]OY
u  
approved estimates of expenditure 核准开支预算 9$L2a  
approved overseas insurer 核准海外保险人 UP7?9\  
approved overseas trust company 核准海外信托公司 Gl%N}8Cim  
approved pooled investment fund 核准汇集投资基金 jp7cPpk:LG  
approved provident fund scheme 认可公积金计划 t,u;"%go  
approved provision 核准拨款 (
<}BlL   
approved redeemable share 核准可赎回股份 ^X-6j[".  
approved regional stock 认可地区性证券 Ig<# {V  
approved retirement scheme 认可退休金计划 ?=im~  
approved subordinated loan 核准附属贷款 uO)vGzt3^x  
arbitrage 套戥；套汇；套利 /E!N:g<  
arbitrageur 套戥者；套汇者 L_tjclk0J  
arbitrary amount 临时款项 7GvMKtuSK  
arrangement 措施；安排；协定 i<(~J4}b  
arrears 欠款 Sf*gAwnW  
arrears of pay 欠付薪酬 ";;!c.!^  
arrears of revenue 逾期未收税款；逾期未收的帐项 q+} \(|  
articles of association 组织章程；组织细则；组织章程细则 &smZ;yb|'h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B1A:}#  
ascertainment of profit 确定利润 k=cDPu -  
"Asia Clear" “亚洲结算系统” dQz#&&s-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +sV~#%%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f40OVT
@g  
Asian Development Fund [ADF] 亚洲发展基金 w"37sv  
Asian dollar bond 亚洲美元债券 CDPu(,^  
Asian dollar market 亚洲美元市场 <'QI_mP*  
Asian dollar rate 亚洲美元利率 l&*= .Zc7!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \8g= Ix  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;E
,i  
asked price 沽盘；喊价；索价；卖方报价
=ym<y
I<  
assessable income 应评税入息 8rjD1<  
assessable loss 应评税亏损 ~9"c6
4 q  
assessable profit 应评税利润 NwxDxIIH/)  
assessable value 应评税值 w IP4Z^  
assessed profit 估定利润 2m"cK^  
assessed value 经评估价值 D&@Iuo  
assessment 评税；评定；估价；评税单 *<[zG7+&[  
assessment number 评税编号；估价编号 /::Y &&$f  
assessment of additional tax 补加税评税 f7|Tp
m  
assessment of performance 业绩评估；实绩评价 MMUlA$*t  
Assessor 评税主任 B[q"oI`  
asset price bubbles 资产价格泡沫 gX7R-&[UD  
asset-backed securities 具资产保证的证券 ,p#r; O<O  
assets accretion 资产增值 K- $,:28  
assets and liabilities 资产与负债 0qIg:+l+  
assets betterment statement 资产递增表；资产改进表 T:Ovh.$  
assets lending 实物放款；有抵押贷款 GwfCl{l  
assets of the company passing on the death 死者去世时转移的公司资产 ?;H}5>^8P  
assets pledged as security for liabilities 用作负债抵押的资产 jEwt1S V  
assets portfolio 资产投资组合 ^ g|VZN  
assets price 资产价格 G%, RD}D  
assets quality 资产质素 @OGG]0 J  
assets realization 资产变现 H cyoNY  
assets refinancing arrangement 资产再集资安排 <5,|h3]-#  
assets securitization 资产证券化 0~K&P#iR  
assets situated outside Hong Kong 在香港以外地方的资产 c/ih%xR  
assets stripping 削减资产；拆卖资产 4P"bOt5izR  
assets value 资产值 hF$qH^-c*A  
assignee 承让人 %q~q,=H$]  
assignment 转让；转让书；转让契 6}?d%K  
assignment of interest 权益转让 qv}ECQ  
assignment of letters patent and trade mark 专利证书及商标转让 N_S~&(I|  
assignment of property 物业转让；物业转让书 ."=%]l0  
assignment right 转让权 vy7/
 
assignor 转让人 l)dE7$H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 G}^=(,jl  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /PeT4hW}  
associate member 附属会员 tpC^68*F  
associated body corporate 相联法人团体 gBi3^GxjM?  
associated company 相联公司；联属公司 >*VvV/UU  
associated corporation 相联法团 
N%xCyZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] '?mF,Co{  
公认会计师公会〔英国〕 16Jq*hKU  
Association of Futures Exchange Brokers 香港期货经纪协会 <n06(9BF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l EzN  
association of underwriters 承保人组织 TH'8^wf  
assumption of control 接管 K%+4M#jj5  
assurance 担保；保险；转易；转易书 Z\EA!Cs3  
assurance of interest 权益的转易 lFnYQab  
at 19XX price 按一九ＸＸ年价格计算 i9XpP(mf  
at a discount 按赔价计算；按贴水价格计算；打折扣 `G/g/>y  
at a premium 按溢价计算；按升水价格计算 (lV
My\  
at call 通知付款；按通知 %
" 7UYLX  
at constant market price 按固定市价计算 T|wz%P<J  
at constant price 按固定价格计算 Xi) ;dcNJ  
at cost 按成本计算 'JJKnE zQ  
at current market price 按当时市价计算；按现时市价计算 DE?k|Get2  
at current price 按当时价格计算；按现时价格计算 q%e'WMG~n  
at factor cost 按要素成本计算；按生产要素成本计算 }Le]qoW['  
at money-of-the-day price 按付款当日价格计算 VGD~) z57  
at or better 按指定或较佳价位〔买卖指令〕 1xd6p  
at par 按面值计算；平价 1x;@BV  
at sight 见票即付 P.@dB.Ny  
at the close 按收市盘 ?x&}ammid  
at the opening 按开市盘 T`fT[BaY  
attestation 见证；见证条款 ,^8':X"A{!  
at-the-money option 平价期权 ].kj-,5>f  
attorney 受权人；受托代表人 } SWp~3P  
attornment 新拥有人承认书 8+}rm6Y+  
attributable profit 可归属利润 qX5>[qf-  
attributable share value 可归属股份价值 # euG$(  
Auckland Stock Exchange 奥克兰证券交易所 UTKyPCfj  
auction 拍卖 = NZgbl  
auctioneer 拍卖商 7)jN:+4N  
audit 审计；核数 ~SBb2*ID  
Audit Commission 审计署 3=sBe H
L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n4S`k%CI  
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〕 (KyOo,a  
audit review 帐目审查 O[t?*m1/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 zhs@YMY  
audited account 审计帐目；经审计的帐目 :cWU,
V  
audited annual account 经审计的周年帐目 n]$rLm%^  
audited balance sheet 经审计的资产负债表 r/'!#7dLG-  
auditor 核数师；核数主任；审计师 ~k"b"+2  
auditor's certificate 核数师证明书；审计师证明书 7Qd$@ m  
auditor's report 核数师报告；审计师报告 (JlPe)Q5  
Aussie bond 澳元债券 Vsl,u  
austerity budget 紧缩预算 }W}(k2r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dV38-IfGkl  
Australia All Ordinaries Index 澳洲所有普通股票指数 3{?X>6T  
Australian Dollar [AUD] 澳元 Yft [)id  
Australian Options Market 澳大利亚期权市场 Jk>vn+q8P^  
Australian Securities Commission 澳洲证券事务监察委员会 hxMRmH[f:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T
YGI f4z  
Australian Stock Exchange 澳大利亚证券交易所 /i>n1>~yn  
Austrian Schilling [ATS] 奥地利先令 #%nV\ Bl  
authentication 认证；鉴证 2sIt~ Gn  
authority to purchase 委托购买证；委购书 ~M^[  
authorization 认可；核准；授权；授权书 x6R M)rr  
authorization by direction 指示授权 V9$T=[  
authorization by instruction 指令授权 z8t;jw  
authorization by warrant 令状授权 \;~Nj#  
authorization of unit trust 单位信托的认可 8+|W%}  
authorized agent 指定代理人 Wjl2S+Cc  
authorized capital 法定资本 r'{N_|:vv  
authorized clerk 出市员 b-VtQ%Q  
authorized dealer 认可交易商 K9Mz4K_  
authorized financial institution 认可财务机构 J";N^OR{A%  
authorized fund 认可基金 a
_P|KRl  
authorized fund house 获授权的基金公司；认可基金公司 Y|r7gy9%  
authorized institution 认可机构 *z69ti/ t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 tlp,HxlP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G1jj:]1  
authorized insurer 获授权保险人；获认可承保人 .o`Io[io  
authorized investment 特准投资项目 Z C01MDIY  
authorized person 获授权人 q,)V0Ffe[|  
authorized representative 获授权代表 a-|pSe*rx  
authorized share capital 法定股本 ``jNj1t{}  
automated quotation system 自动报价系统 Y}R$RDRL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -)(=~|,Pq/  
自动交易系统〔香港期货交易所有限公司〕 g=nb-A{#  
automatic adjustment mechanism 自动调整机制 ^wBlQmW7J  
automatic adjustment system 自动调整系统 ds!nl1  
Automatic Clearing House 自动票据交换所 V4jMx[  
automatic exchange rates accumulation system 自动化汇率累集系统 _N|%i J5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %:`v
.AG  
automatic teller machine [ATM] 自动柜员机 =QVkY7  
autopay 自动转帐 03 gbcNo  
available assets 可用资产 7uc\AhOk6  
available fiscal reserve 现存财政储备 qI7KWUR  
available profit 可用利润 %z@ Z^Jv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N8Rq7i3F?a  
average 平均；平均数；海损 5n2!Y\  
average basic salary 平均基本薪金 VB*c1i  
average consumer expenditure 平均消费开支；一般消费开支 AVDhgJv  
average cost 平均成本 QGfwvFm  
average cost of land production 增辟土地平均成本 ^ 34Ng  
average daily turnover 平均每日成交额 `ZEFH7P  
average daily wage rate 平均每日工资率 +Xw%X3o)  
average expenditure pattern 平均开支模式 {rMf/RAE  
average growth rate 平均增长率 =5Db^  
average net fixed assets 固定资产平均净值 G3TS?u8Q  
average of relatives 相对价格平均数 t'eu>a1D  
average price 平均价格 W8^A{l4  
average propensity to consume 平均消费倾向；一般消费倾向 >xo<i8<Miv  
average propensity to save 平均储蓄倾向；一般储蓄倾向 qX\85dPn@}  
average rate 平均率 n(Nu
 
average revenue 平均收入；平均收益 9*I[q[>9  
average stock 平均库存；平均存货 g^A^@~M  
average yearly rent 平均年租 wnd #J `  
avoidance of double taxation 避免双重课税 8m' f8.x  
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 geK;r0(f  
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