一些有用的会计术语(也不知道发的地方对不对)A

A: t4iD<{4  
A share Ａ股；甲类股份 0iYo&q'n  
abatement of tax 减税；减扣免税额 _01wRsm%2  
ABN AMRO Bank N.V. 荷兰银行 zO`4W!x&  
above-the-line expenditure 线上项目支出；经常预算支出 h1t~hrq  
above-the-line receipt 线上项目收入；经常预算收入 3k3C\Cw  
ABSA Asia Limited 南非联合亚洲有限公司 }?\^^v h7  
absolute change 绝对数值变更 7fI2b,~  
absolute expenditure 实际开支 7nm'v'\u+V  
absolute guideline figure 绝对准则数字 ,,SV@y;  
absolute interest 绝对权益 i;rcgd  
absolute order of discharge 绝对破产解除令 H;R~d%!b  
absolute profit margin 绝对利润幅度 6hMKAk  
absolute value 实值；绝对值 -"NK"nb  
absolutely vested interest 绝对既得权益 #c!rx%8I  
absorbed cost 已吸收成本；已分摊成本 Lqdapx"Z_  
absorption 吸收；分摊；合并 v,C~5J3h)  
absorption rate 吸收率；摊配率；分摊率 ^@3,/dH1 t  
ACB Finance Limited 亚洲商业财务有限公司 5(gWK{R)*  
acceptable form of reciprocity 合理的互惠条件 br^ A<@,d  
acceptable rate 适当利率；适当汇率 &~Pk*A_:  
acceptance agreement 承兑协议 *`} !{ Mb  
acceptance for honour 参加承兑 t~7OtPF  
acceptor 承兑人；接受人；受票人 (dfC}x(3h  
acceptor for honour 参加承兑人 lJ]]FuA-Q  
accident insurance 意外保险 'hE'h
?-7  
Accident Insurance Association of Hong Kong 香港意外保险公会 qA;Gl"HF  
accident insurance scheme 意外保险计划 uu9IUqEq2  
accident year basis 意外年度基准 0-~s0R89A  
accommodation 通融；贷款 =A!rZG  
accommodation bill 通融票据；空头票据 ta6>St7.  
accommodation party 汇票代发人 l\F71pwSI  
account balance 帐户余额；帐户结余 (dZ]j){  
account book 帐簿 nK32or3  
account collected in advance 预收款项 O6
/:J#X%  
account current book 往来帐簿 ;yajt\a  
account of after-acquired property 事后取得的财产报告
/oW]? 9  
account of defaulter 拖欠帐目 &?1O D5  
account payable 应付帐款 ^2H;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 dB6['z)2  
account receivable 应收帐款 tKS[  
account receivable report 应收帐款报表 _RzFh  
account statement 结单；帐单；会计财务报表 (H5#r2h%Y
 
account title 帐户名称；会计科目 ,{m
v6?_  
accountant's report 会计师报告 ufCpX>lNF  
Accountant's Report Rules 会计师报告规则 q}+zNeC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _1Q6FI5iR  
Accounting Arrangements 《会计安排》  IMr#5  
accounting basis 会计基础 XmD(&3;v-  
accounting by Official Receiver 破产管理署署长呈交的帐目 n$N$OFuO  
Accounting Circular 《会计通告》 {nXygg J  
accounting class 会计类别 }K8e(i6z  
accounting date 记帐日期；会计结算日期 LPBa!fq  
accounting for money 款项核算 Ui!l3_O  
Accounting Officer 会计主任 tAE(`ow/Ur  
accounting period 会计报告期；会计期 5JhvYsf3_  
accounting policy 会计政策；会计方针 HdgNy\  
accounting practice 会计惯例 x!fG%o~h  
accounting principle 会计准则 QyxUK}6mr  
accounting record 会计记录 
?m5EXe  
accounting report 会计报告 *L9v(Kc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Gbjh|j=  
Accounting Society of China 中国会计学会 >{
QO$F#  
accounting statement 会计报表 7UY4* j|[C  
accounting system 会计制度；会计系统 5[g\.yi2_]  
accounting transaction 会计事项；帐务交易 ' Ut4=@)  
accounting treatment 会计处理 rf-yUH]&S  
accounting year 会计年度 }NoP(&ebz*  
accretion 增值；添加 ,#FP]$FK  
accrual 应计项目；应累算数目 gyD;kn\CP  
accrual basis 应计制；权责发生制 i(pHJP:a:  
accrual basis accounting 应计制会计；权责发生制会计 )l$}plT4  
accrue 应累算；应计 $'I&u  
accrued benefit 应累算利益 D HT^.UM28  
accrued charges 应计费用 3rB0H   
accrued cumulative preference share dividend 应累算的累积优先股股息 ,,BP}f+l$  
accrued expenses 应累算费用 ^~I@]5Pq  
accrued interest payable 应付利息；应计未付利息 +}N'Xa/Jt  
accrued interest receivable 应收利息；应计未收利息 (i
x.  
accrued right 累算权益 l_/(J)
|a  
accruing profit 应累算的利润 ^ZO! (  
accumulated fiscal reserve 累积财政储备 Nf^<pT[*  
accumulated profit 累积利润；滚存溢利 %s"&|32  
accumulated reserve 累积储备 }^iqhUvT F  
accumulation of surplus income 累积收益盈余 *2u~5Kc<  
acquired assets 既得资产 !b7"K|  
acquisition 收购；购置；取得 }dop]{RG  
acquisition cost 购置成本 EwX&Cj".  
acquisition expenses 购置费用 I-Z|FKh_C  
acquisition of 100% interest 收购全部股权 vue^bn  
acquisition of control 取得控制权 * eC[74Kng  
acquisition of fixed assets 购置固定资产 \7i_2|w  
acquisition of shell “买壳” ;<N:!$p  
acquisition price 收购价 }mXYS|{  
act of God 天灾 QOo'Iv+EL  
acting partner 执事合伙人 ;RJ 8h x  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >xabn*Kq  
active partner 积极参与的合伙人 #kASy 2t  
active trading 交投活跃 _<LL@IX  
actual circulation 实际流通 @U18Dj[  
actual cost 实际成本 MNWI%*0LO  
actual expenditure 实际开支；实际支出 BH1h2OEe#  
actual income 实际入息；实际收入；实际收益 w^ut,`yWR  
actual market 现货市场 !}z'"l4i  
actual price 现货价；实际价格 Q8%_q"C  
actual profit 实际利润 ?T2>juf]5~  
actual quotation 实盘；实际价位；实际报价 nV7Vc;  
actual year basis 按实际年度计算 S@qR~_>
a  
actuals 实货 E Izy  
actuarial investigation 精算调查 UPU$SZAIx  
actuarial principle 精算原则 VJqk0w+
 
actuarial report 精算师报告 ]vlBYAW'  
Actuarial Society of Hong Kong 香港精算学会 jZzTnmm&?  
actuarial valuation 精算师估值 1'\QD`M9^  
actuary 精算师 X0u,QSt'O  
ad referendum agreement 暂定协议；有待覆核的协定 q50F!yHC-  
ad valorem duty 从价税；按值征税 2^=.j2  
ad valorem duty system 从价税制 >PSO]%mE  
ad valorem fee 从价费 q:/df]Ntt  
ad valorem tariff 从价关税 4lB??`UN  
additional allowance 额外免税额 8rH6L:]S  
additional amount for unexpired risk 未过期风险的额外款额 8{!d'Pks
 
additional assessable profit 补加应评税利润 }a||@unr  
additional assessment 补加评税 -p&u=  
additional commitment 额外承担 L)bMO8JH~m  
additional commitment vote 额外承担拨款 A}SGw.3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0o=HOCL\  
additional dependent parent allowance 供养父母额外免税额 ve ysW(z  
additional provision 额外拨款 \jtA8o%n  
additional stamp duty 附加印花税 Os@b8V 8,A  
additional tax 补加税罚款；补加税款 Fs(PVN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z-Qp9G'   
adjudged bankrupt 被裁定破产 b/'c h  
adjudicated bankrupt 裁定破产人 Mg.%&vH\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X+aQ 7^"s  
adjudication of bankruptcy 裁定破产；宣告破产 = 'NV3by  
adjudication of insolvency 裁定无力偿还债务 GYfOwV!zB  
adjusted actual 经调整的实数；调整后的实数 [|OII!"  
adjusted current assets 经调整的流动资产；调整后的流动资产 P[WkW#  
adjusted figure 经调整的数字；调整后的数额 Gv&G2^  
adjusted liabilities 经调整的负债；调整后的负债 w!7ApEH1  
adjusted loss 经调整的亏损；调整后的亏损 @|SeabN^-  
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 FKTF?4+\U  
adjusted profit 经调整的利润；调整后的利润 ;"Kgg:K>W  
adjusted surplus 经调整的盈余额；调整后的盈余额 5,1<A@H  
adjusted value 经调整的价值；调整后的价值 8x U*j  
adjustment 调整；修订；理算〔保险〕 -!Myw&*\V  
adjustment centre 调剂中心 Kd
`(^  
adjustment lag 调整过程的时间差距；调整时差 a)JXxst  
adjustment mechanism 调整机制 g[O?wH-a  
adjustment of loss 亏损调整 ;Zd_2CZ  
adjustment process 调整过程；调整程序 N $) G8  
adjustment range 调整幅度 #m.e9MU  
administered exchange rate 受管制汇率 v 49o$s4J  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 RW L0@\  
administration expenses 行政费用 cRVL1ne  
administration fee 手续费；行政费 . ,^WCyvq  
administration in bankruptcy 破产管理 2|,L 9  
administration order 遗产管理令 I_ mus<sE  
administrator 管理人；遗产管理人 JcR|{9ghT  
administrator of the estate 遗产管理人 xmv%O&0^}  
admission of debt 债项承认书 4GRD- f[  
admission of proof 接纳债权证明 HU $"o6ap  
advance 放贷款项；垫付款项；预支款项；预付款项 ;o!p9MEpz;  
advance account 暂支帐目；预付款帐户 T;/GHC`{Y  
advance compensation 预付补偿金 |#@7$#j  
advance from shareholder 股东垫款 U=.PL\  
advance pending reimbursement 预支以待日后付还 'q-q4QCB  
advanced economy 先进经济体系 zl@^[k
m{  
advancement 预付；预付财产 Y[6T7eZ0g  
advances warrant 垫款令 J,y
KO(}<C  
advancing 贷出 (`.OS)&  
adverse balance 逆差 ('5?-  
adverse exchange 逆汇 bQt:
=>  
advertisement addressed to shareholders 在报章刊登的致股东通告 R+M=)Z  
advice for collection 托收通知书 32[}@f2q  
advice of drawing 提款通知书；汇票通知书 KdR4<qVV}  
advice of payment 付款通知 dH^6K0J  
Advisory Committee [Securities and Futures Commission] qNQ54#
 
谘询委员会〔证券及期货事务监察委员会〕 e^Zm09J  
Advisory Committee on Diversification 经济多元化谘询委员会 );gY8UL^  
affidavit 誓章；遗产申报誓章 }csA|cC  
affidavit of no receipt 述明无收款的誓章 }=^ ,c  
affiliate 联号；联营公司；附属公司 t)zd'[  
affiliated company 附属公司；联号；联营公司 r(>S
  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KNx/1lf  
affordability 负担能力 m^D'p  
African Development Bank [AfDB] 非洲开发银行 DXLXGvcM  
after-acquired property 事后取得的财产 :<qe2Z5k  
after-hours dealing 市后交易 *,\"}x*  
after-tax profit 税后盈利；税后利润；税后溢利 ?G,4N<]Nu  
agency agreement 代理协议 >!=@TK(~  
agency expenses 代理机构的开支 c@t?R$c  
agency fee 代理费 Ga7E}y%  
Agency Law 《代理法》 >|QH I d8  
agent 代理人；承销人 OIrm9D#  
agent of company 公司代理人 f$o^Xu  
agent's fee 代理人费；经纪费 Sa= tiOv  
aggregate 总计；总数；总体数字 N(&{~*YE  
aggregate amount 总款额；总额 f^$,;  
aggregate assets and liabilities 总体资产与负债 Hf`i~6  
aggregate at constant price 按固定价格计算的总体数字 GJ,&$@8)  
aggregate demand 总需求 3f7zW3F  
aggregate gross position 总持仓量 =?RI`}vw_H  
aggregate limit 总限额  =_dM@j  
aggregate of salaries tax 合计薪俸税 hQn?qJy%W  
aggregate performance 总体表现；总体业绩 <~smBd  
aggregate supply 总体供应 p;+O/'/j  
aggregate surplus 总盈余 N[I@}j  
aggregate total 整体总额 XN df  
aggregate value 总值；合计价值 7rjl-FUA~  
aggregated basis 合计基准 :;+!ID_
  
aggregated net chargeable income 合计应课税入息实额 \;{ ]YX  
aggregation 合并计算；合计；总和 t?GH V3V  
aggregation of incomes of husband and wife 夫妇入息合并计算  Z1 D  
aggregation of property 财产的总和 u"v7shRp:  
agio 差价；贴水 / FcRp,"  
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》 9{u8fDm!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {*yvvb  
《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》 0JlNUO5Nt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment VgHO&vU  
《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》 s6 yvq#:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T
2e-RR  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QQl.5'PP  
agreement for a settlement 授产协议 @nktD.  
agreement for assignment 转让协议 -zg*p&F  
agreement for sale 售卖协议；买卖协议 /Y0~BQC7!  
agreement for sale and purchase 买卖协议 tdm7MPM  
agreement for the payment of interest 支付利息协议 PtfG~$h?  
agreement for the repayment of money 还款协议 b 
RR N  
agreement of reinsurance 再保险协议 UQl?
_[G  
Agricultural Bank of China 中国农业银行 @Q
7
4  
air passenger departure tax 飞机乘客离境税 *S;}&VAZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7>yd  
airport tax 机场税 +A3/^C0  
alcohol duty 酒精税 yYCS-rF>  
alienation 让与；让渡；转让
'UhoKb_p  
alimony 生活费；赡养费 8M5)fDu*?  
All Ordinaries Index [AOI] 所有普通股指数 $C[z]}iOi  
all risks 全险；综合险 X7*F~LFrj  
All Sales Record for Stock Market 《股票市场成交报告》 9Dx~!(  
Allied Capital Resources Limited 新联财务有限公司 *qpu!z2m||  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 u[GZ~L  
allocation letter 拨款信件 WcN4ff-  
allocation of fund 分配款项；预留款项 :
aNjh  
allocation of profit 利润分配；溢利分配 -"[4E0g0  
allocation warrant 拨款令 v vErzUxN  
allotment 分配；配股 cIU2qFn[  
allotment notice 股份配售通知；配股通知 Z<vz%7w  
allotment of shares 股份分配 j 3<Ci {3  
allowable 可获宽免；免税的 ]es|%j 2  
allowable business loss 可扣除的营业亏损 uMcI'=  
allowable expenses 可扣税的支出 'm`O34h  
allowance 免税额；津贴；备抵；准备金 8~'cP?  
allowance for debts 债项的免税额 Ng#psN  
allowance for depreciation by wear and tear 耗损折旧免税额 B"43o7C  
allowance for funeral expenses 殡殓费的免税额 lx`?n<-X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _^<vp  
allowance for repairs and outgoings 修葺及支出方面的免税额 j\uZo.Ot+  
allowance to debtor 给债务人的津贴 , 'pYR]3  
alteration of capital 资本更改 L ]')=J+  
alternate trustee 候补受托人 KXPCkNIN!  
amalgamation 合并 i2qN 0?n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?0Q3F  
ambit of charges 征税范围；收费范围 ;As~TGiT  
amended valuation 经修订的估值 \RDN_Z  
American Commodities Exchange 美国商品交易所 u3h(EAH>  
American Express Bank Limited 美国运通银行 g0,~|.  
American Stock Exchange 美国证券交易所 ,cxqr3 o  
amortization 摊销 (qAF2&  
amount due from banks 存放银行同业的款项 db )2>  
amount due from banks abroad 存放海外银行同业的款项 2Io|?  
amount due from holding companies 控股公司欠款 rc=E%Qv%?  
amount due from local banks 存放本港银行同业的款项 392V\qtS  
amount due to banks 银行同业的存款 zdP?HJ=F  
amount due to banks abroad 海外银行同业的存款 nDrRK  
amount due to holding companies 控股公司存款 MfQ0O?oBp  
amount due to local banks 本港银行同业的存款 fG2)r  
amount due to outport banks 外埠银行同业的存款 &GH[$(  
amount for note issue 发行纸币的款额 neEqw+#Z  
amount of bond 担保契据的款额 C >Oe
ULD  
amount of consideration 代价款额 DwBe_h.  
amount of contribution 供款数额 x.1=QF{!  
amount of indebtedness 负债款额 3U6QYD55]]  
amount of principal of the loan 贷款本金额 N<JI^%HBgP  
amount of rates chargeable 应征差饷数额 *JOK8[Qn  
amount of share capital 股本额 %<yW(s9{  
amount of sums assured 承保款额 m-{DhJV  
amount of variation 变动幅度 Rxy|Ag/I;V  
amount of vote 拨款数额 R&uPoY,f  
amount payable 应付款额 sX?arI=_U  
amount receivable 应收款额 |6AR!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 br\3}  
analysis 分析 N<#J!0w  
ancillary risk 附属风险 k7Nx#%xx  
annual account 周年帐目；周年帐目报表；年度决算；年结 XU'(^Y8Imz  
annual accounting date 年结日期 ~vF*&^4Vh  
annual allowance 每年免税额；年积金；年度津贴；年津 |1wZ`wGZ:L  
annual balance 年度余额 ],c0nz^%BR  
annual disposable income 每年可动用收入 Kj0)/Fjl+  
annual estimates 周年预算 % 3#g-  
annual fee 年费 v=^^Mr"Z^  
annual general meeting 周年大会 VmQ^F| {  
annual growth rate 年增率；每年增长率 wo9R:kQ  
annual long-term supplement 长期个案每年补助金 3r%v@8)!b  
annual pensionable emolument 可供计算退休金的年薪 9No6\{[M  
annual report 年报 n
[/D>Pi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Yte*$cJ=  
annual return 周年报表；周年申报表；每年报税表格 ( %sfwv  
Annual Return Rules 《周年报表规则》 $I5|rB/4?  
annual review of consumer prices 每年消费物价回顾 -IIrrY O  
annual roll-forward basis 逐年延展方式 Qz`evvH  
annual salary 年薪 q`AsnAzo&  
annual statement 年度报表；年度决算表 $;g*s?F*  
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 yc0

1\o  
annuitant 年金受益人 d^'_H>x  
annuity 年金 ygTfQtN  
annuity contract 年金合约 Z@q1&}D!  
annuity on human life 人寿年金
)+FnwW  
antecedent debt 先前的债项 <_/etw86Z  
ante-dated cheque 倒填日期支票 /:!sn-(  
anticipated expenditure 预期开支 Mx}r! Q  
anticipated net profit 预期纯利
0o/;cBH  
anticipated revenue 预期收入 z7fX!'3V  
anti-inflation measure 反通货膨胀措施 p&}m')
 
anti-inflationary stance 反通货膨胀立场 Va[&~lA)  
apparent deficit 表面赤字 d Np%=gIj  
apparent financial solvency 表面偿债能力 hbXmIst  
apparent partner 表面合伙人 >u%Bn\G  
application for personal assessment 个人入息课税申请书 @kd$.7Y9  
application of fund 资金应用 s\.r3U&6  
application to release as liquidator and to destruct the books of accounts and documents ,,FhE  
申请免除清盘人职务及毁灭帐簿与文件 ycN!N  
appointed actuary 委任精算师 ~,W|i  
appointed auditor 委任核数师；委任审计师 tT`S" 9T  
appointed trustee 委任的受托人 aaVq>$G3  
appointer 委任人 .WglLUJ:Z  
apportioned pro rata 按比例分摊 L<  
apportionment 分配；分摊 "P5,p"k:)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :Nz TEK  
apportionment formula 分摊方程式 %m|BXyf]_B  
apportionment of estate duty 遗产税的分摊 B{#Fm6  
appraisal 估价；评估  ^Oj^7.T+  
appreciable growth 可观增长 6heK8*.T  
appreciable impact 显着影响 H( LK}[  
appreciable increase 可观增长 dnANlNMk?  
appreciation 增值；升值  uvDOTRf  
appreciation against other currencies 相对其他货币升值 *o=Z~U9z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x>i =  
appreciation tax 增值税 8U#14U5rS  
appropriation 拨款；拨用；拨付 ddYb=L+_b  
appropriation account 拨款帐目 B <Jxj  
Appropriation Bill 拨款法案 RCkmxO;b&  
appropriation-in-aid system 补助拨款办法 __z/X"H  
approved assets 核准资产 Y}vV.q  
approved basket stock 认可一篮子证券 P EzT|uY  
approved budget 核准预算 UeUOGf ,  
approved charitable donation 认可慈善捐款 Na\&}GSf^  
approved charitable institution 认可慈善机构 jcePSps]  
approved currency 核准货币；认可货币 Jcvp<  
approved estimates 核准预算 $hM9{  
approved estimates of expenditure 核准开支预算 Kd}%%L  
approved overseas insurer 核准海外保险人 .Sm 8t$  
approved overseas trust company 核准海外信托公司 RaiYq#X/  
approved pooled investment fund 核准汇集投资基金 {s@&3i?ZiC  
approved provident fund scheme 认可公积金计划
LWo)x  
approved provision 核准拨款 JpQV7}$  
approved redeemable share 核准可赎回股份 lfoPFJ Z  
approved regional stock 认可地区性证券 hzV%QDUpe  
approved retirement scheme 认可退休金计划 Mt4`~`6  
approved subordinated loan 核准附属贷款 wC1)\ld  
arbitrage 套戥；套汇；套利 Qz"@<qgQy  
arbitrageur 套戥者；套汇者 zPvTRW~H\  
arbitrary amount 临时款项 zll?/|%  
arrangement 措施；安排；协定 0s4]eEXH  
arrears 欠款 b^Do
[o}5  
arrears of pay 欠付薪酬 DUf. F  
arrears of revenue 逾期未收税款；逾期未收的帐项 %z1hXh#+  
articles of association 组织章程；组织细则；组织章程细则 y_IF{%i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BQMo*I>I  
ascertainment of profit 确定利润 q|.0Ja  
"Asia Clear" “亚洲结算系统” +SFo2Wdr43  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *@ \LS!N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Swv =gu  
Asian Development Fund [ADF] 亚洲发展基金 Or1ikI"  
Asian dollar bond 亚洲美元债券 <t*3w  
Asian dollar market 亚洲美元市场 (i)O@Jve  
Asian dollar rate 亚洲美元利率 \a:-xwUu<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Dk~ JH9#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `C:J{`  
asked price 沽盘；喊价；索价；卖方报价 )q7!CG'oY  
assessable income 应评税入息 gC@
=]Y  
assessable loss 应评税亏损 1 RyvPP  
assessable profit 应评税利润 o<S(ODOfi  
assessable value 应评税值 BBoVn^Z*R  
assessed profit 估定利润 !O,`Z`T?  
assessed value 经评估价值 )q+;+J`>  
assessment 评税；评定；估价；评税单 E-rGOm" m  
assessment number 评税编号；估价编号 =HoA2,R)  
assessment of additional tax 补加税评税 M/6q ^*  
assessment of performance 业绩评估；实绩评价 `?"[u"*  
Assessor 评税主任 *=QWx[K|  
asset price bubbles 资产价格泡沫 U_0"1+j
bq  
asset-backed securities 具资产保证的证券 P= 26! b  
assets accretion 资产增值 v~O2y>8Z  
assets and liabilities 资产与负债 oF
Jx8XU  
assets betterment statement 资产递增表；资产改进表 S#D6mg$Z,  
assets lending 实物放款；有抵押贷款 m!<uY?,hf  
assets of the company passing on the death 死者去世时转移的公司资产 xirZ.wjW  
assets pledged as security for liabilities 用作负债抵押的资产 M-f; ,>  
assets portfolio 资产投资组合 x8rp Z  
assets price 资产价格 }!vJ+  
assets quality 资产质素 ,|R\ Z,s  
assets realization 资产变现 !uHVg(}  
assets refinancing arrangement 资产再集资安排 |P=-m-W  
assets securitization 资产证券化 C'z}jM`g  
assets situated outside Hong Kong 在香港以外地方的资产 gDsb~>rb|  
assets stripping 削减资产；拆卖资产 sU?%"q  
assets value 资产值 nrZZkQNI  
assignee 承让人 A3e83g~L  
assignment 转让；转让书；转让契 XuW>GT/  
assignment of interest 权益转让 Pu]Pp`SP  
assignment of letters patent and trade mark 专利证书及商标转让 .ktyA+r8v  
assignment of property 物业转让；物业转让书 SnW>`  
assignment right 转让权 _
$qH\>se  
assignor 转让人 LT '2446  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ?F%,d{^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 l:VcV  
associate member 附属会员 g"v-hTx  
associated body corporate 相联法人团体 3hzKd_  
associated company 相联公司；联属公司 K<w$  
associated corporation 相联法团 ~d6zpQf7>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y[:xGf]8@  
公认会计师公会〔英国〕 #ruL+-8!<  
Association of Futures Exchange Brokers 香港期货经纪协会 +,ZQ( ZW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w`K=J!5y2g  
association of underwriters 承保人组织 [Gb8o'  
assumption of control 接管 r`Cs

R0[  
assurance 担保；保险；转易；转易书 OM7EmMa;  
assurance of interest 权益的转易 u"1Zv!  
at 19XX price 按一九ＸＸ年价格计算 )KD*G;<O]L  
at a discount 按赔价计算；按贴水价格计算；打折扣 odpjEeQC  
at a premium 按溢价计算；按升水价格计算
vZt48g  
at call 通知付款；按通知 >*goDtTjp  
at constant market price 按固定市价计算 DlbNW& V  
at constant price 按固定价格计算 w57D qG>  
at cost 按成本计算 kEM|;&=_  
at current market price 按当时市价计算；按现时市价计算 uY|-: =  
at current price 按当时价格计算；按现时价格计算 =ET|h}I  
at factor cost 按要素成本计算；按生产要素成本计算 PzDekyl  
at money-of-the-day price 按付款当日价格计算 !@kwHJkv  
at or better 按指定或较佳价位〔买卖指令〕 (\NZ)Ys  
at par 按面值计算；平价 OAZ5I)D>  
at sight 见票即付 >FM2T<.;  
at the close 按收市盘 <%]i7&8|  
at the opening 按开市盘 jAb R[QR1%  
attestation 见证；见证条款 S6Fn(%T+9  
at-the-money option 平价期权 q'[q]  
attorney 受权人；受托代表人 \B~}s}  
attornment 新拥有人承认书 Qc]Ki3ls  
attributable profit 可归属利润 6` @4i'.  
attributable share value 可归属股份价值 Z |CL:)h  
Auckland Stock Exchange 奥克兰证券交易所 .+ g8zbD4  
auction 拍卖 mX
XU{IwUe  
auctioneer 拍卖商 IX)\z  
audit 审计；核数 w0L+Sj db  
Audit Commission 审计署 f^?k?_~PN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [kyIF\0  
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〕 RwptFO  
audit review 帐目审查 jLG Q^v"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a$ FO5%o  
audited account 审计帐目；经审计的帐目 K_sHZ  
audited annual account 经审计的周年帐目 "xKykSk  
audited balance sheet 经审计的资产负债表 ?B~S4:9  
auditor 核数师；核数主任；审计师 gG6j>%y  
auditor's certificate 核数师证明书；审计师证明书 '9d] B^)F  
auditor's report 核数师报告；审计师报告 8C>\!lW"  
Aussie bond 澳元债券 fC$(l@O?  
austerity budget 紧缩预算 ijR,%
qg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7awh__@  
Australia All Ordinaries Index 澳洲所有普通股票指数 [b6P }DW  
Australian Dollar [AUD] 澳元 WvJidz?5  
Australian Options Market 澳大利亚期权市场 ij+)U`  
Australian Securities Commission 澳洲证券事务监察委员会 TY6Q;BTU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?m>!P@ M  
Australian Stock Exchange 澳大利亚证券交易所 TO~Z6NA0  
Austrian Schilling [ATS] 奥地利先令 >")<pUQ  
authentication 认证；鉴证 Q,m1mIf  
authority to purchase 委托购买证；委购书 9( "<NB0y  
authorization 认可；核准；授权；授权书 (TJ )Y7E  
authorization by direction 指示授权 ,4tuWO)"  
authorization by instruction 指令授权 (Ld,<!eN0  
authorization by warrant 令状授权 0<C]9[l  
authorization of unit trust 单位信托的认可 $(8CU$gi=  
authorized agent 指定代理人 FH}2wO~_  
authorized capital 法定资本 J-wF2*0r<  
authorized clerk 出市员 r0fxEYze&  
authorized dealer 认可交易商 yO`HL'SMo  
authorized financial institution 认可财务机构 B LI 9(@  
authorized fund 认可基金 6_w
j,7  
authorized fund house 获授权的基金公司；认可基金公司 Oq3]ZUVa  
authorized institution 认可机构 KJ;;825?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `}Z`aK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [Y_CRxa\u  
authorized insurer 获授权保险人；获认可承保人 hiQ#<  
authorized investment 特准投资项目 Hlj_oDL  
authorized person 获授权人 lOuO~`,J  
authorized representative 获授权代表 E+!A0!1  
authorized share capital 法定股本 A,;V|jv9  
automated quotation system 自动报价系统 M4`.[P4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +#V.6i  
自动交易系统〔香港期货交易所有限公司〕 r?j2%M\  
automatic adjustment mechanism 自动调整机制 &<RK=e'*x  
automatic adjustment system 自动调整系统 1rLK1X  
Automatic Clearing House 自动票据交换所 Q^k\q  
automatic exchange rates accumulation system 自动化汇率累集系统 ;bhD:$NB X  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zIT)Hs5  
automatic teller machine [ATM] 自动柜员机 ;*}tbh3;.  
autopay 自动转帐 |s$w i>7l  
available assets 可用资产 82*nC!P3E  
available fiscal reserve 现存财政储备 o3OtG#g2  
available profit 可用利润 9O2??N7f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _aj,tz  
average 平均；平均数；海损 yT<,0~F9  
average basic salary 平均基本薪金 $WS?/H0C  
average consumer expenditure 平均消费开支；一般消费开支 P")1_!  
average cost 平均成本 }@H(z  
average cost of land production 增辟土地平均成本 "F+m}GJ=a  
average daily turnover 平均每日成交额 n/Fx2QC{  
average daily wage rate 平均每日工资率 l}M
Vk%[  
average expenditure pattern 平均开支模式 yJn<S@)VT:  
average growth rate 平均增长率 ^ 9`O ^  
average net fixed assets 固定资产平均净值 (@&+?A"6`  
average of relatives 相对价格平均数 a 0+W-#G  
average price 平均价格 D@ 4sq^|2  
average propensity to consume 平均消费倾向；一般消费倾向 B9h'}460H  
average propensity to save 平均储蓄倾向；一般储蓄倾向 2{;~Bgd  
average rate 平均率 s5
cY>  
average revenue 平均收入；平均收益 %;MM+xVVX  
average stock 平均库存；平均存货 |Jpi|'  
average yearly rent 平均年租 T1[B*RwC  
avoidance of double taxation 避免双重课税 O ! iN  
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 q)rxv7Iu\  
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