一些有用的会计术语(也不知道发的地方对不对)A

A: AmmUoS\
 
A share Ａ股；甲类股份 ]ZOzqh_0C  
abatement of tax 减税；减扣免税额 U[ $A=e?\Y  
ABN AMRO Bank N.V. 荷兰银行 N [iv.B  
above-the-line expenditure 线上项目支出；经常预算支出 ,
5L[M&5  
above-the-line receipt 线上项目收入；经常预算收入 qhiO( !jK  
ABSA Asia Limited 南非联合亚洲有限公司 OAiip,  
absolute change 绝对数值变更 g0B
Jj=  
absolute expenditure 实际开支 s&7,gWy}BE  
absolute guideline figure 绝对准则数字 =5sUpPV(  
absolute interest 绝对权益 tu6Q7CjW8  
absolute order of discharge 绝对破产解除令 z rV  
absolute profit margin 绝对利润幅度 zT5@wm  
absolute value 实值；绝对值 iB,Nqs3i*  
absolutely vested interest 绝对既得权益 u.s-/ g  
absorbed cost 已吸收成本；已分摊成本 $zvqjT:>  
absorption 吸收；分摊；合并 <U ?_-0  
absorption rate 吸收率；摊配率；分摊率 _jW}p-j  
ACB Finance Limited 亚洲商业财务有限公司 H,!3s<1  
acceptable form of reciprocity 合理的互惠条件 ?!J{Mrdn  
acceptable rate 适当利率；适当汇率 m pWmExQ  
acceptance agreement 承兑协议 K8UgP?c;0  
acceptance for honour 参加承兑
BiUOjQC#  
acceptor 承兑人；接受人；受票人 .v3~2r*&  
acceptor for honour 参加承兑人 YQI&8~z  
accident insurance 意外保险 T]%:+_,  
Accident Insurance Association of Hong Kong 香港意外保险公会 phA^ kdW  
accident insurance scheme 意外保险计划 $m;rOKVU  
accident year basis 意外年度基准 KF[P /cFI  
accommodation 通融；贷款 MH>CCT  
accommodation bill 通融票据；空头票据 >dW~o_u'QN  
accommodation party 汇票代发人 i$A0_ZJKjZ  
account balance 帐户余额；帐户结余 0V&6"pF_Y'  
account book 帐簿 ]`2=<n;=  
account collected in advance 预收款项 62 biOea  
account current book 往来帐簿 u-a*fT  
account of after-acquired property 事后取得的财产报告 n^Qt !~  
account of defaulter 拖欠帐目 T*%Q s&x;  
account payable 应付帐款 A:3:Cr  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9aE!! (E  
account receivable 应收帐款 6_# >s1`R  
account receivable report 应收帐款报表 t(|\3$z  
account statement 结单；帐单；会计财务报表 x]gf3Tc58  
account title 帐户名称；会计科目 EfR3$sp  
accountant's report 会计师报告 V.RG=TVS  
Accountant's Report Rules 会计师报告规则 cbk|LQ.O  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #*[G,s#t^  
Accounting Arrangements 《会计安排》 :Q\{LBc  
accounting basis 会计基础 rN'')n/F  
accounting by Official Receiver 破产管理署署长呈交的帐目 _O-ZII~  
Accounting Circular 《会计通告》 uV:;q>XM'%  
accounting class 会计类别 xYJ|G=h&A  
accounting date 记帐日期；会计结算日期 os]P6TFFX?  
accounting for money 款项核算 ]KS|r+  
Accounting Officer 会计主任 i$Q$y hT{  
accounting period 会计报告期；会计期 2U-F}Z  
accounting policy 会计政策；会计方针 Qifjv0&;u  
accounting practice 会计惯例 G6N$^HkW?  
accounting principle 会计准则 ,h
'
q}5  
accounting record 会计记录 e)[>E\u_  
accounting report 会计报告 j zaC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V(%L}0[]  
Accounting Society of China 中国会计学会 v}v! hs Q  
accounting statement 会计报表 /\S1p3EW*  
accounting system 会计制度；会计系统 4&Uq\,nx  
accounting transaction 会计事项；帐务交易 AiT&:'<UT  
accounting treatment 会计处理 (1r.AG`g  
accounting year 会计年度 Khbkv  
accretion 增值；添加 ptS1
d$  
accrual 应计项目；应累算数目 .cTK\  
accrual basis 应计制；权责发生制 R(c:#KF#8  
accrual basis accounting 应计制会计；权责发生制会计 d85\GEF9i  
accrue 应累算；应计 ?t&sT  
accrued benefit 应累算利益 38wt=0br  
accrued charges 应计费用 +6=2B0$ r  
accrued cumulative preference share dividend 应累算的累积优先股股息 KrhAObK  
accrued expenses 应累算费用 i>n.r_!E  
accrued interest payable 应付利息；应计未付利息
a$7}_kb  
accrued interest receivable 应收利息；应计未收利息 ?G[<~J3-E  
accrued right 累算权益 f((pRP  
accruing profit 应累算的利润 f3>8ZB4  
accumulated fiscal reserve 累积财政储备 @iZ"I i&+  
accumulated profit 累积利润；滚存溢利 Cz2OGM*mz?  
accumulated reserve 累积储备 *uAsKU  
accumulation of surplus income 累积收益盈余 wL'tGAv  
acquired assets 既得资产 Y!VYD_'P  
acquisition 收购；购置；取得 O'~c;vBI  
acquisition cost 购置成本 JCu3,O!q  
acquisition expenses 购置费用 zW`$T88~  
acquisition of 100% interest 收购全部股权 YEZd8Y  
acquisition of control 取得控制权 Zc"Vf]:  
acquisition of fixed assets 购置固定资产 :wJ=t/ho  
acquisition of shell “买壳” $td=h)S^`  
acquisition price 收购价 18|i{fE;  
act of God 天灾 un4q,Ac~0  
acting partner 执事合伙人 %rpJZ t  
active market 买卖活跃的市场；交投畅旺的市场；旺市 F)we^'X  
active partner 积极参与的合伙人 6t0!a@t  
active trading 交投活跃 %-y%Q.;k?  
actual circulation 实际流通 %ec9`0^4S  
actual cost 实际成本 E\
V-<]o  
actual expenditure 实际开支；实际支出 gW
o`i  
actual income 实际入息；实际收入；实际收益 x~Egax  
actual market 现货市场 m@hmu}qz-  
actual price 现货价；实际价格 WKf->W  
actual profit 实际利润 K|-?1)Um  
actual quotation 实盘；实际价位；实际报价 pSQ)DqW  
actual year basis 按实际年度计算 y9?~^pTx  
actuals 实货 uaMf3HeYV  
actuarial investigation 精算调查 PQ`p:=~>:i  
actuarial principle 精算原则 7Vf2Qx1_  
actuarial report 精算师报告 "T/ vE  
Actuarial Society of Hong Kong 香港精算学会 289@O-  
actuarial valuation 精算师估值 jXEuK:exQ  
actuary 精算师 sp4J%2b  
ad referendum agreement 暂定协议；有待覆核的协定 -e"~UDq`  
ad valorem duty 从价税；按值征税 yub|  
ad valorem duty system 从价税制 D|W^PR:@h  
ad valorem fee 从价费 mC P*v-  
ad valorem tariff 从价关税 $2uZdl8Rvj  
additional allowance 额外免税额  >:whNp  
additional amount for unexpired risk 未过期风险的额外款额 "HRoS#|\  
additional assessable profit 补加应评税利润 uqy b  
additional assessment 补加评税 M{U{iS  
additional commitment 额外承担 Ih*}1D)7  
additional commitment vote 额外承担拨款 ;$|[z<1RdW  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3PB#m.N<  
additional dependent parent allowance 供养父母额外免税额 P@ewr}  
additional provision 额外拨款 @add'>)  
additional stamp duty 附加印花税 Ju""i4  
additional tax 补加税罚款；补加税款 EP.nVvuL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `I(#.*  
adjudged bankrupt 被裁定破产 SF.4["$  
adjudicated bankrupt 裁定破产人 j?&Rf,,%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NZ(c>r6  
adjudication of bankruptcy 裁定破产；宣告破产 MS~c  $  
adjudication of insolvency 裁定无力偿还债务 5"4O_JQ  
adjusted actual 经调整的实数；调整后的实数 nezdk=8J/  
adjusted current assets 经调整的流动资产；调整后的流动资产 vEJ2d&  
adjusted figure 经调整的数字；调整后的数额 9$&+0  
adjusted liabilities 经调整的负债；调整后的负债 ?@U7tNI  
adjusted loss 经调整的亏损；调整后的亏损 ].f28bY  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 G3{t{XkV  
adjusted profit 经调整的利润；调整后的利润 TqbDj|7`R  
adjusted surplus 经调整的盈余额；调整后的盈余额 \\80c65-  
adjusted value 经调整的价值；调整后的价值 jd9GueV*(  
adjustment 调整；修订；理算〔保险〕 -LF0%G  
adjustment centre 调剂中心 +u1meh3u  
adjustment lag 调整过程的时间差距；调整时差 h_K(8{1  
adjustment mechanism 调整机制 49%qBO$R  
adjustment of loss 亏损调整 @SREyqC4  
adjustment process 调整过程；调整程序 Vvu
wgJX  
adjustment range 调整幅度 Mp:/[%9Fi  
administered exchange rate 受管制汇率 ?Z-(SC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !xs.[&u8  
administration expenses 行政费用 rixP[`!]x  
administration fee 手续费；行政费
h+e Oe}  
administration in bankruptcy 破产管理 si.A"\bm  
administration order 遗产管理令 i)nb^  
administrator 管理人；遗产管理人 3,~M`~B  
administrator of the estate 遗产管理人 Si,[7um  
admission of debt 债项承认书 N zY}-:{  
admission of proof 接纳债权证明 I^iJ^Z]vx  
advance 放贷款项；垫付款项；预支款项；预付款项 F+A"-k_\T#  
advance account 暂支帐目；预付款帐户 X {,OP/  
advance compensation 预付补偿金 PI>PEge!&  
advance from shareholder 股东垫款 ?CB*MWjd  
advance pending reimbursement 预支以待日后付还 mzufl:-=  
advanced economy 先进经济体系 *')g}2iB  
advancement 预付；预付财产 c\i`=>%b@  
advances warrant 垫款令 #J.v[bOWQ  
advancing 贷出 h^F^|W
T$  
adverse balance 逆差 M_tY:v  
adverse exchange 逆汇 Ri]7=.QI`  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~~[Sz#(  
advice for collection 托收通知书 2}Dd{kC-  
advice of drawing 提款通知书；汇票通知书 YfBb=rN2s  
advice of payment 付款通知 0-H!\IB  
Advisory Committee [Securities and Futures Commission] _3UH"9g{  
谘询委员会〔证券及期货事务监察委员会〕 z;:c_y!f  
Advisory Committee on Diversification 经济多元化谘询委员会 }q1@[ aE  
affidavit 誓章；遗产申报誓章 >C"f'!oM,j  
affidavit of no receipt 述明无收款的誓章 -%]O-'  
affiliate 联号；联营公司；附属公司 %(a<(3r  
affiliated company 附属公司；联号；联营公司 a!MhxM5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L8K=Q  
affordability 负担能力 5y7rY!]Bf  
African Development Bank [AfDB] 非洲开发银行 #3@ Du(_n  
after-acquired property 事后取得的财产 2j_YHv$I  
after-hours dealing 市后交易 ahi lp$v  
after-tax profit 税后盈利；税后利润；税后溢利 3w
9j~s  
agency agreement 代理协议 uU v yZ  
agency expenses 代理机构的开支 &fJ92v?%^S  
agency fee 代理费 Fy|tKMhnc  
Agency Law 《代理法》 T9r
"vw  
agent 代理人；承销人  :[:5^R  
agent of company 公司代理人 6e,|HV  
agent's fee 代理人费；经纪费 D>9~JHB  
aggregate 总计；总数；总体数字 tx}}Kd  
aggregate amount 总款额；总额 y:Xs/RS  
aggregate assets and liabilities 总体资产与负债 L/1zG/@  
aggregate at constant price 按固定价格计算的总体数字 l2uh"!
 
aggregate demand 总需求 (vm&&a@  
aggregate gross position 总持仓量 fMe "r*SU  
aggregate limit 总限额 ugexkdgM  
aggregate of salaries tax 合计薪俸税 Xg:w;#r,  
aggregate performance 总体表现；总体业绩 *<k8H5z8]  
aggregate supply 总体供应 ;K<e]RI;?  
aggregate surplus 总盈余 F&US-ce:M  
aggregate total 整体总额 fUQuEh5_  
aggregate value 总值；合计价值 q[4{Xh  
aggregated basis 合计基准 \F]X!#&+  
aggregated net chargeable income 合计应课税入息实额 jR-`ee}y2  
aggregation 合并计算；合计；总和 ok;Yxp
>  
aggregation of incomes of husband and wife 夫妇入息合并计算 44bTx y  
aggregation of property 财产的总和 }qy,/<R  
agio 差价；贴水 ~m^.&mv3/  
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》 ~ZeF5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (9:MIP  
《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》 6@pPaq6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment xW@y=l Cu  
《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》 `ER">@&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O+I\Q?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +jzwi3B`  
agreement for a settlement 授产协议 n:JWu0,h  
agreement for assignment 转让协议 m1@ste;$W  
agreement for sale 售卖协议；买卖协议 Z;kRQ  
agreement for sale and purchase 买卖协议 *yJCnoF  
agreement for the payment of interest 支付利息协议 oTOr,Mn0\6  
agreement for the repayment of money 还款协议 R;,&s!\<  
agreement of reinsurance 再保险协议 N6wea]  
Agricultural Bank of China 中国农业银行 cIqk=_]  
air passenger departure tax 飞机乘客离境税 aty"6~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4Q2=\-KFj  
airport tax 机场税 }7iWmXlI  
alcohol duty 酒精税 PI{;3X}9$,  
alienation 让与；让渡；转让 ;J|sH>i  
alimony 生活费；赡养费 JmDi{B?  
All Ordinaries Index [AOI] 所有普通股指数 9(?9yFbj5  
all risks 全险；综合险 Cz=HxU80J  
All Sales Record for Stock Market 《股票市场成交报告》 E$5)]<p! <  
Allied Capital Resources Limited 新联财务有限公司 dQ6:c7hp>D  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |J:n'}  
allocation letter 拨款信件 z-<091,  
allocation of fund 分配款项；预留款项 f,:SI&c\  
allocation of profit 利润分配；溢利分配 5W/!o&x~7  
allocation warrant 拨款令 .?7u'%6x?{  
allotment 分配；配股 tfzIem  
allotment notice 股份配售通知；配股通知 xWk:7,/  
allotment of shares 股份分配 %:I\M)t}k  
allowable 可获宽免；免税的 ,~^0AtLv  
allowable business loss 可扣除的营业亏损 eELJDSd BV  
allowable expenses 可扣税的支出 OO?d[7Wt0  
allowance 免税额；津贴；备抵；准备金 `.3!  
allowance for debts 债项的免税额 kO:|?}Koc  
allowance for depreciation by wear and tear 耗损折旧免税额 d-e6hI4b  
allowance for funeral expenses 殡殓费的免税额 b-pZrnZ!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '6l4MR$j&m  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^z&eD,  
allowance to debtor 给债务人的津贴 -2NXQ+m ;  
alteration of capital 资本更改 {)j~5m.,/o  
alternate trustee 候补受托人 Oax*3TD  
amalgamation 合并 2xBIfmR^y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2=Sv#  
ambit of charges 征税范围；收费范围 V~j:!=b%v  
amended valuation 经修订的估值 f,QoA  
American Commodities Exchange 美国商品交易所 "`P/j+-rt  
American Express Bank Limited 美国运通银行 `#O%ZZ+  
American Stock Exchange 美国证券交易所 j#^EZ/  
amortization 摊销 O$QtZE
61  
amount due from banks 存放银行同业的款项 U5X\RXy~  
amount due from banks abroad 存放海外银行同业的款项 *1FDK{  
amount due from holding companies 控股公司欠款 ^%(HZ'$wC  
amount due from local banks 存放本港银行同业的款项 f681i(q"  
amount due to banks 银行同业的存款 cM&5SyxiuE  
amount due to banks abroad 海外银行同业的存款 on?<3eED  
amount due to holding companies 控股公司存款 +/u)/ey  
amount due to local banks 本港银行同业的存款 E`#m0Q(8  
amount due to outport banks 外埠银行同业的存款 RLBeti>  
amount for note issue 发行纸币的款额 x*}41;j}C  
amount of bond 担保契据的款额
wf47Ulx  
amount of consideration 代价款额 A*d Pw.  
amount of contribution 供款数额 }j=UO*|  
amount of indebtedness 负债款额 r)Q/YzXx*  
amount of principal of the loan 贷款本金额 |C:^BWrU*  
amount of rates chargeable 应征差饷数额 y %R-Oc  
amount of share capital 股本额 O@*7O~eO  
amount of sums assured 承保款额 V_b"^911r  
amount of variation 变动幅度 "B18|#v  
amount of vote 拨款数额 Leg)q7n  
amount payable 应付款额 >uVo'S.  
amount receivable 应收款额 ~s.~X5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yj%hgb:)  
analysis 分析 DK' ? '  
ancillary risk 附属风险 ?:@13wm  
annual account 周年帐目；周年帐目报表；年度决算；年结 |wF_CZ*1  
annual accounting date 年结日期 q-7C7q  
annual allowance 每年免税额；年积金；年度津贴；年津 ZA
e'lgS  
annual balance 年度余额 X.~z:W+  
annual disposable income 每年可动用收入 ze* =7  
annual estimates 周年预算 =Uy;8et  
annual fee 年费 <(YE_<F*  
annual general meeting 周年大会 sb8%!>C  
annual growth rate 年增率；每年增长率 -Jqm0)2  
annual long-term supplement 长期个案每年补助金 BE,XiH;  
annual pensionable emolument 可供计算退休金的年薪 ?`9XFE~a!  
annual report 年报 m\9R;$\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yV{&x
 
annual return 周年报表；周年申报表；每年报税表格 G]Rb{v,r  
Annual Return Rules 《周年报表规则》 @VdkmqXz  
annual review of consumer prices 每年消费物价回顾 NifD pqjgt  
annual roll-forward basis 逐年延展方式 jA<(#lm;  
annual salary 年薪 3y&N}'R(F  
annual statement 年度报表；年度决算表 'p%aHK{  
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 R/!lDv!  
annuitant 年金受益人 'gBns  
annuity 年金
K1`Z}k_p.  
annuity contract 年金合约 WBb@\|V|  
annuity on human life 人寿年金 Uh6LU5  
antecedent debt 先前的债项 h%4aL38  
ante-dated cheque 倒填日期支票 x9ll0Ht  
anticipated expenditure 预期开支 '6^+|1  
anticipated net profit 预期纯利 O}#Ic$38  
anticipated revenue 预期收入 VT>TmfN(I  
anti-inflation measure 反通货膨胀措施 /-J  
anti-inflationary stance 反通货膨胀立场 '3%JhG)#  
apparent deficit 表面赤字 Whoqs_Mm{  
apparent financial solvency 表面偿债能力 rcq^mPdQ  
apparent partner 表面合伙人 X`/GiYTu  
application for personal assessment 个人入息课税申请书 pm2-F]  
application of fund 资金应用 n
*gr(S  
application to release as liquidator and to destruct the books of accounts and documents B#Q` !B4v  
申请免除清盘人职务及毁灭帐簿与文件 ;$a+ >  
appointed actuary 委任精算师 !sknO53`H`  
appointed auditor 委任核数师；委任审计师 D.[h`Hkc  
appointed trustee 委任的受托人 9Wu c1#  
appointer 委任人 pyHU+B  
apportioned pro rata 按比例分摊  3o_)x  
apportionment 分配；分摊 _\/KI /  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mS$9D{  
apportionment formula 分摊方程式 WdWMZh  
apportionment of estate duty 遗产税的分摊 |Do+=Gr$t@  
appraisal 估价；评估 P}`|8b1W  
appreciable growth 可观增长 PL/g@a^tY  
appreciable impact 显着影响 &7\=Jw7w  
appreciable increase 可观增长 wDQ@$T^vh  
appreciation 增值；升值 #}PQ !gZ  
appreciation against other currencies 相对其他货币升值 Q,ezAE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^`~s#L7  
appreciation tax 增值税 $&25hvK,  
appropriation 拨款；拨用；拨付 rCK  
appropriation account 拨款帐目 %>p[;>jW  
Appropriation Bill 拨款法案 G_m$?0\  
appropriation-in-aid system 补助拨款办法 LoUHStt  
approved assets 核准资产 \T'.b93~B  
approved basket stock 认可一篮子证券 |~K 5]  
approved budget 核准预算 /b1+ ^|_  
approved charitable donation 认可慈善捐款 ]iU8n (5f  
approved charitable institution 认可慈善机构 )])nd"E  
approved currency 核准货币；认可货币 }}
Zwdpo  
approved estimates 核准预算 |?cL>]t  
approved estimates of expenditure 核准开支预算 =l)D$l  
approved overseas insurer 核准海外保险人 *&v
lfH  
approved overseas trust company 核准海外信托公司 @:dn\{Zsea  
approved pooled investment fund 核准汇集投资基金 k!Ym<RD%N  
approved provident fund scheme 认可公积金计划 c;X%Ar  
approved provision 核准拨款 X!b+Dk  
approved redeemable share 核准可赎回股份 0dTHF})m  
approved regional stock 认可地区性证券 #ORZk6e  
approved retirement scheme 认可退休金计划 IdS=lN$  
approved subordinated loan 核准附属贷款 'iM#iA8  
arbitrage 套戥；套汇；套利 "L0Q"t:
 
arbitrageur 套戥者；套汇者 (U{,D1?  
arbitrary amount 临时款项 Z5j\ M  
arrangement 措施；安排；协定 @Ojbu@A  
arrears 欠款 t!8(IR  
arrears of pay 欠付薪酬 +TZVx(Z&A  
arrears of revenue 逾期未收税款；逾期未收的帐项 Af"p:;^z  
articles of association 组织章程；组织细则；组织章程细则 v~*Co}0OB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~xa yGk  
ascertainment of profit 确定利润 1^ijKn@6  
"Asia Clear" “亚洲结算系统” a Xn:hn~O  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 AqA.
,;G  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >]L
\Bw  
Asian Development Fund [ADF] 亚洲发展基金 sck.2-f"  
Asian dollar bond 亚洲美元债券 }6'%p Bd  
Asian dollar market 亚洲美元市场 2M+}o"g  
Asian dollar rate 亚洲美元利率 bMA0#e2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b FMBIA|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &ggOm  
asked price 沽盘；喊价；索价；卖方报价 lt{Df~c  
assessable income 应评税入息 \wKnX]xGf  
assessable loss 应评税亏损 $$ 9!4  
assessable profit 应评税利润 ]+k]Gbty6  
assessable value 应评税值 R?3N><oh*  
assessed profit 估定利润 c W1`[b  
assessed value 经评估价值 j].=,M<dxE  
assessment 评税；评定；估价；评税单 Gw$Y`]ipy  
assessment number 评税编号；估价编号 4wkmgS  
assessment of additional tax 补加税评税 mP]a}[  
assessment of performance 业绩评估；实绩评价 cq`!17"k  
Assessor 评税主任 uv&4 A,h  
asset price bubbles 资产价格泡沫 c(kYCVc   
asset-backed securities 具资产保证的证券 8 7z]qE  
assets accretion 资产增值 b}3t8?wG&  
assets and liabilities 资产与负债 N!//m?}  
assets betterment statement 资产递增表；资产改进表 !C;$5(k  
assets lending 实物放款；有抵押贷款 dHkI9;  
assets of the company passing on the death 死者去世时转移的公司资产 .MS41 E!  
assets pledged as security for liabilities 用作负债抵押的资产 =o)B1(v@.  
assets portfolio 资产投资组合 Gc=uKQ+\V  
assets price 资产价格 o?g9Grk  
assets quality 资产质素 .T1n"TfsGO  
assets realization 资产变现 )GKY#O09x9  
assets refinancing arrangement 资产再集资安排 wpI"kk_@@  
assets securitization 资产证券化 [w*]\x'S  
assets situated outside Hong Kong 在香港以外地方的资产 S^x?<kYQau  
assets stripping 削减资产；拆卖资产 +MtxS l  
assets value 资产值 7<*,O&![|  
assignee 承让人 JA$RY  
assignment 转让；转让书；转让契 S-[S?&c`  
assignment of interest 权益转让 lt("yqBu
 
assignment of letters patent and trade mark 专利证书及商标转让 ATWa/"l(H-  
assignment of property 物业转让；物业转让书 nh]HEG0CZJ  
assignment right 转让权 U+Vb#U7;  
assignor 转让人 >|pN4FS  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 a0jzt!ci  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ydTd.`  
associate member 附属会员 Sc?q}tt^C  
associated body corporate 相联法人团体 aF{1V\e  
associated company 相联公司；联属公司 =`k',V_  
associated corporation 相联法团 =p[a Cb i  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6VtN4c.Q  
公认会计师公会〔英国〕 ]-sgzM]q  
Association of Futures Exchange Brokers 香港期货经纪协会 ^&lkh@Y1q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 p4@0[z'  
association of underwriters 承保人组织 g_JSg
H!4  
assumption of control 接管 Ie[DTy  
assurance 担保；保险；转易；转易书 [7\x(W-:@>  
assurance of interest 权益的转易 Yy{(XBJ~%t  
at 19XX price 按一九ＸＸ年价格计算 KRM:h`+-.-  
at a discount 按赔价计算；按贴水价格计算；打折扣 n#5S-z1KNw  
at a premium 按溢价计算；按升水价格计算 F@b=S0}K  
at call 通知付款；按通知 1'%n?\OK66  
at constant market price 按固定市价计算 XFv^jSF  
at constant price 按固定价格计算 ]G~Z'fs<(  
at cost 按成本计算 IAJ+n0U  
at current market price 按当时市价计算；按现时市价计算 \b}%A&Ij  
at current price 按当时价格计算；按现时价格计算 y q!{\@-  
at factor cost 按要素成本计算；按生产要素成本计算 C^fn[plL  
at money-of-the-day price 按付款当日价格计算 d[YG&.}+8j  
at or better 按指定或较佳价位〔买卖指令〕 P @~)9W  
at par 按面值计算；平价 ]2c0?f*Y7  
at sight 见票即付 N<O<wtXIj  
at the close 按收市盘 i!*8@:VI  
at the opening 按开市盘 b"nD5r  
attestation 见证；见证条款 }LY)FT4n  
at-the-money option 平价期权 }J`cRDO  
attorney 受权人；受托代表人 O Cnra  
attornment 新拥有人承认书 UZ1Au;(|  
attributable profit 可归属利润 -' =?Hs.  
attributable share value 可归属股份价值 G8.nKoHv7x  
Auckland Stock Exchange 奥克兰证券交易所 G0he'BR  
auction 拍卖 ^vJy<  
auctioneer 拍卖商 A
: O"N  
audit 审计；核数 zJ_y"bt  
Audit Commission 审计署 SPp|/ [i7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _h I81Lzq  
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〕 LvMA('4  
audit review 帐目审查 <rFh93  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =z4J[8bb  
audited account 审计帐目；经审计的帐目 (v&iXD5t  
audited annual account 经审计的周年帐目 (3Z;c_N  
audited balance sheet 经审计的资产负债表 !xU[BCbfYV  
auditor 核数师；核数主任；审计师 lV9  
auditor's certificate 核数师证明书；审计师证明书 Svdmg D!  
auditor's report 核数师报告；审计师报告 &@${@  
Aussie bond 澳元债券 9TbbIP1  
austerity budget 紧缩预算 T@Z-;
^aV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RWFvf   
Australia All Ordinaries Index 澳洲所有普通股票指数 |'j,|^<  
Australian Dollar [AUD] 澳元 }nptmc  
Australian Options Market 澳大利亚期权市场 }^ =f%EjV  
Australian Securities Commission 澳洲证券事务监察委员会 \zeuvD  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 BZ(DP_}&D  
Australian Stock Exchange 澳大利亚证券交易所 "y60YYn-#J  
Austrian Schilling [ATS] 奥地利先令 ^I{/j'b&  
authentication 认证；鉴证 X%T%N;P  
authority to purchase 委托购买证；委购书 W^pf 1I8[  
authorization 认可；核准；授权；授权书
&(m01  
authorization by direction 指示授权 Hp*N
%  
authorization by instruction 指令授权
-@XOe&q  
authorization by warrant 令状授权 AwZz}J+  
authorization of unit trust 单位信托的认可 
Ph)>;jU  
authorized agent 指定代理人 7~SnY\B|  
authorized capital 法定资本 o+Mc%O Z  
authorized clerk 出市员 j^/=.cD|  
authorized dealer 认可交易商 Hzz v 6k  
authorized financial institution 认可财务机构 X6BOB?  
authorized fund 认可基金 j_h0hm]  
authorized fund house 获授权的基金公司；认可基金公司 MpTOC&NG%s  
authorized institution 认可机构 !;K zR&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 O Q$C#:?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Yy;BJ_  
authorized insurer 获授权保险人；获认可承保人 S%e)br}  
authorized investment 特准投资项目 1B@7#ozWA?  
authorized person 获授权人 ?Iu=os>*  
authorized representative 获授权代表 p(fMM :  
authorized share capital 法定股本 5}b)W>3@`  
automated quotation system 自动报价系统 PsZ>L  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] g@.e%  
自动交易系统〔香港期货交易所有限公司〕 99"8d^{z  
automatic adjustment mechanism 自动调整机制 GE? \Vm  
automatic adjustment system 自动调整系统 `lrNH]B  
Automatic Clearing House 自动票据交换所 r]U8WM3r  
automatic exchange rates accumulation system 自动化汇率累集系统 w&e3#p  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wB:<ICm  
automatic teller machine [ATM] 自动柜员机 Ko)f:=Qo  
autopay 自动转帐 r`pf%9k  
available assets 可用资产 X]o"vx%C  
available fiscal reserve 现存财政储备 '2UQN7@d  
available profit 可用利润 06?d#{?M1o  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 bz1AmNZ
G  
average 平均；平均数；海损 qt6@]Y  
average basic salary 平均基本薪金 [NV/*>"j&  
average consumer expenditure 平均消费开支；一般消费开支 j<R&?*  
average cost 平均成本 >WLHw!I!6  
average cost of land production 增辟土地平均成本 nFWiS~(#sW  
average daily turnover 平均每日成交额 V9Dq<y-y  
average daily wage rate 平均每日工资率 2
qQ;U?:q  
average expenditure pattern 平均开支模式 !N!AO(Z  
average growth rate 平均增长率 5#y_EpL"  
average net fixed assets 固定资产平均净值 Zy.3yQM9i  
average of relatives 相对价格平均数 B*9?mcP\  
average price 平均价格 u\"/EaQ{  
average propensity to consume 平均消费倾向；一般消费倾向 `2]TPaWGh  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /} h"f5  
average rate 平均率 @>8{J6%\  
average revenue 平均收入；平均收益 <8YvsJ  
average stock 平均库存；平均存货 xSDTO$U8%  
average yearly rent 平均年租 Xtloyph  
avoidance of double taxation 避免双重课税 d\zUtcJwC  
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 sk*vmxClY  
.*X=[" F  
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