一些有用的会计术语(也不知道发的地方对不对)A

A: MVv1.6c7Y  
A share Ａ股；甲类股份 _L.n,  
abatement of tax 减税；减扣免税额 ^]p  
ABN AMRO Bank N.V. 荷兰银行 /DS?}I.*]  
above-the-line expenditure 线上项目支出；经常预算支出 Wx)K*9  
above-the-line receipt 线上项目收入；经常预算收入 P`1EPF  
ABSA Asia Limited 南非联合亚洲有限公司 _DPOyR2  
absolute change 绝对数值变更  PWgDFL?  
absolute expenditure 实际开支 0m9ZQ O  
absolute guideline figure 绝对准则数字 bzmr"/#D3  
absolute interest 绝对权益 _'x
8M  
absolute order of discharge 绝对破产解除令 ^b?2N/m@  
absolute profit margin 绝对利润幅度 24\gbv<  
absolute value 实值；绝对值 [IM%b~j(^  
absolutely vested interest 绝对既得权益 "L&k)J  
absorbed cost 已吸收成本；已分摊成本 g+z
J?  
absorption 吸收；分摊；合并 u3tZ[Y2 c  
absorption rate 吸收率；摊配率；分摊率 (9fdljl],:  
ACB Finance Limited 亚洲商业财务有限公司 '3l$al:H^  
acceptable form of reciprocity 合理的互惠条件 $<?X7n^  
acceptable rate 适当利率；适当汇率 @=]8^?$t 0  
acceptance agreement 承兑协议 Md;/nJO~{  
acceptance for honour 参加承兑 V
U!w!GN]Y  
acceptor 承兑人；接受人；受票人 ZX`J8lZP  
acceptor for honour 参加承兑人 M"^K0 .  
accident insurance 意外保险 u>T76,8|\  
Accident Insurance Association of Hong Kong 香港意外保险公会 QYE7p\  
accident insurance scheme 意外保险计划 {
GqXP0'  
accident year basis 意外年度基准 U Lmg$T&  
accommodation 通融；贷款 &;q<M_<  
accommodation bill 通融票据；空头票据 NSLVD[
yT  
accommodation party 汇票代发人 iT)WR90  
account balance 帐户余额；帐户结余 GSVdb/+  
account book 帐簿 `
QP ~  
account collected in advance 预收款项 {M~lbU  
account current book 往来帐簿 V`a+Hi<P\  
account of after-acquired property 事后取得的财产报告 9|:^k.  
account of defaulter 拖欠帐目 U_z2J(e~  
account payable 应付帐款 v1[_}N9f>H  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0^!Gib  
account receivable 应收帐款 hY\{|  
account receivable report 应收帐款报表 nZvU'k:  
account statement 结单；帐单；会计财务报表 J0<p4%Cf  
account title 帐户名称；会计科目 W5DbFSgB  
accountant's report 会计师报告 sroGER.  
Accountant's Report Rules 会计师报告规则 .5tg4%l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ddpl Pzm#  
Accounting Arrangements 《会计安排》 FbSa~uN  
accounting basis 会计基础 7$T8&Mh  
accounting by Official Receiver 破产管理署署长呈交的帐目 &&RA4  
Accounting Circular 《会计通告》 ^3I'y UsY  
accounting class 会计类别 /r$&]C:Fi  
accounting date 记帐日期；会计结算日期  ~Nh&.a  
accounting for money 款项核算 2g`[u|  
Accounting Officer 会计主任 ~5#)N{GbY  
accounting period 会计报告期；会计期 }B!cv{{  
accounting policy 会计政策；会计方针 qJs[i>P[W  
accounting practice 会计惯例 p%RUHN3G[  
accounting principle 会计准则 ,r+"7$  
accounting record 会计记录 jqoPLbxT
 
accounting report 会计报告 0g(6r-2)7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;lfWuU%R  
Accounting Society of China 中国会计学会 /#q")4Mf  
accounting statement 会计报表 |+ 7f2C  
accounting system 会计制度；会计系统 wa3F  
accounting transaction 会计事项；帐务交易 t3F?>G#y  
accounting treatment 会计处理 nmE5]Pcg  
accounting year 会计年度 B\<ydN  
accretion 增值；添加 a?<?5  
accrual 应计项目；应累算数目 @!H '+c  
accrual basis 应计制；权责发生制 ;~tsF.=
 
accrual basis accounting 应计制会计；权责发生制会计 xUj2]Q>R+  
accrue 应累算；应计 N~#D\X^t.  
accrued benefit 应累算利益 ,nE&Me&#J  
accrued charges 应计费用 ckwF|:e7*  
accrued cumulative preference share dividend 应累算的累积优先股股息 [yd6gH  
accrued expenses 应累算费用 W8/(;K`/  
accrued interest payable 应付利息；应计未付利息 i-13~Dk  
accrued interest receivable 应收利息；应计未收利息 !UNNjBBP7  
accrued right 累算权益 ^87
42.  
accruing profit 应累算的利润 Y1r,2k  
accumulated fiscal reserve 累积财政储备 (Pz8iz  
accumulated profit 累积利润；滚存溢利 zO2{.4  
accumulated reserve 累积储备 G1
_Nd2w  
accumulation of surplus income 累积收益盈余 cF.mb*$K  
acquired assets 既得资产 Qb@eK$wo}  
acquisition 收购；购置；取得
M/w{&&  
acquisition cost 购置成本 gX/NtO%  
acquisition expenses 购置费用 EzP#Mnz^  
acquisition of 100% interest 收购全部股权 bXl8v  
acquisition of control 取得控制权 lP0k:  
acquisition of fixed assets 购置固定资产 Ow3a0cF[9  
acquisition of shell “买壳” ,C!n}+27  
acquisition price 收购价 3X'W
R]  
act of God 天灾 eY3=|RR  
acting partner 执事合伙人 i_Ar<9a~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?M"HX
u  
active partner 积极参与的合伙人 &:auB:b  
active trading 交投活跃 9t}xXk  
actual circulation 实际流通 8eww7k^R  
actual cost 实际成本 =HPu{K$  
actual expenditure 实际开支；实际支出 a/e\vwHLv  
actual income 实际入息；实际收入；实际收益 Y+qus  
actual market 现货市场 qc-C>Ra  
actual price 现货价；实际价格 6UB6;-  
actual profit 实际利润 z6Z='=p
T  
actual quotation 实盘；实际价位；实际报价 7|~:P$M  
actual year basis 按实际年度计算 QN #)F  
actuals 实货 %c0z)R~  
actuarial investigation 精算调查 C9Wojo.  
actuarial principle 精算原则 |uQ[W17^N  
actuarial report 精算师报告 ^Jtl;Q  
Actuarial Society of Hong Kong 香港精算学会 "`]'ZIx[R/  
actuarial valuation 精算师估值 I=b'j5c  
actuary 精算师 <UK5eVQn  
ad referendum agreement 暂定协议；有待覆核的协定 Ld~4nc$H8  
ad valorem duty 从价税；按值征税 0Q3YN(  
ad valorem duty system 从价税制 ?H0m<jO8~  
ad valorem fee 从价费 >Fh#DmQ  
ad valorem tariff 从价关税 8_awMVAy  
additional allowance 额外免税额 ~h|m&XK+Q  
additional amount for unexpired risk 未过期风险的额外款额 5ZUy:  
additional assessable profit 补加应评税利润 65"uD7;  
additional assessment 补加评税 J" wKRy  
additional commitment 额外承担 {e6KJ@H6  
additional commitment vote 额外承担拨款 %#4 +!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =BW9/fG  
additional dependent parent allowance 供养父母额外免税额 GWh|FEqUbf  
additional provision 额外拨款 9TW8o}k`  
additional stamp duty 附加印花税 yjv&4pIc1  
additional tax 补加税罚款；补加税款 $P_x
 v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]W|RtdF3.N  
adjudged bankrupt 被裁定破产 K Dz]wNf  
adjudicated bankrupt 裁定破产人 aZxO/b^j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r$?Vx_f`Q  
adjudication of bankruptcy 裁定破产；宣告破产 w[{*9  
adjudication of insolvency 裁定无力偿还债务 p
.aE  
adjusted actual 经调整的实数；调整后的实数 KE#$+,
?  
adjusted current assets 经调整的流动资产；调整后的流动资产 QB9A-U<J  
adjusted figure 经调整的数字；调整后的数额 w%I8CU_}.  
adjusted liabilities 经调整的负债；调整后的负债 N.n1<  
adjusted loss 经调整的亏损；调整后的亏损 H\f/n`@,G  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 +yIL[D  
adjusted profit 经调整的利润；调整后的利润 @|]G0&gn&?  
adjusted surplus 经调整的盈余额；调整后的盈余额 hqWbp*  
adjusted value 经调整的价值；调整后的价值 nO}$ 76*'0  
adjustment 调整；修订；理算〔保险〕 *sAOpf@M  
adjustment centre 调剂中心
ytob/tc  
adjustment lag 调整过程的时间差距；调整时差 s/PhXf\MN  
adjustment mechanism 调整机制 BUV/twU)  
adjustment of loss 亏损调整 y\z*p&I  
adjustment process 调整过程；调整程序 u:eW0Ows"  
adjustment range 调整幅度 [^Q&suy  
administered exchange rate 受管制汇率 .CvFE~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 tUrNp~ve,  
administration expenses 行政费用 ?0m?7{  
administration fee 手续费；行政费 u<C$'V  
administration in bankruptcy 破产管理 n8Q* _?Z/  
administration order 遗产管理令 p*!q}%U  
administrator 管理人；遗产管理人 >Ban?3{  
administrator of the estate 遗产管理人 l)%mqW%  
admission of debt 债项承认书 'me:Zd  
admission of proof 接纳债权证明 LAos0bc)w\  
advance 放贷款项；垫付款项；预支款项；预付款项 .c|9..Cq=  
advance account 暂支帐目；预付款帐户 N@}gLBf  
advance compensation 预付补偿金 ]p}#NPe5  
advance from shareholder 股东垫款 K
DX$.$#  
advance pending reimbursement 预支以待日后付还 }*Dd/'2+1  
advanced economy 先进经济体系 cL ae=N  
advancement 预付；预付财产 M!-q}5';  
advances warrant 垫款令 %-k(&T3&  
advancing 贷出 O68bzi]  
adverse balance 逆差 Slo9#26  
adverse exchange 逆汇 )L|C'dJ<k`  
advertisement addressed to shareholders 在报章刊登的致股东通告 
+!G4tA$g  
advice for collection 托收通知书 p ^](3Vi(  
advice of drawing 提款通知书；汇票通知书 R^|!^[WE  
advice of payment 付款通知 8Y7 @D$=w  
Advisory Committee [Securities and Futures Commission] srhFEmgN7)  
谘询委员会〔证券及期货事务监察委员会〕 -S7RRh'p  
Advisory Committee on Diversification 经济多元化谘询委员会 ` -yhl3si  
affidavit 誓章；遗产申报誓章 hk/+  
affidavit of no receipt 述明无收款的誓章 %5`r-F  
affiliate 联号；联营公司；附属公司 GIK u  
affiliated company 附属公司；联号；联营公司 QT7_x`#J~o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 s5nB(L*Pjp  
affordability 负担能力 +fPNen4E  
African Development Bank [AfDB] 非洲开发银行 eC.w?(RB  
after-acquired property 事后取得的财产 3L*+8a  
after-hours dealing 市后交易 \
N6<BS  
after-tax profit 税后盈利；税后利润；税后溢利 1x8(I&i  
agency agreement 代理协议 U>bP}[&S  
agency expenses 代理机构的开支 g&q^.7c}  
agency fee 代理费 Rnz8 f}  
Agency Law 《代理法》 yg`E22  
agent 代理人；承销人 /%-o.hT  
agent of company 公司代理人 wXP_]-  
agent's fee 代理人费；经纪费 /#@LRN<oCq  
aggregate 总计；总数；总体数字 %;'~%\|dZM  
aggregate amount 总款额；总额 B%)zGTp6  
aggregate assets and liabilities 总体资产与负债 QZ#3Bn%B5  
aggregate at constant price 按固定价格计算的总体数字 :l4^iSf  
aggregate demand 总需求 cxL,]27Bu  
aggregate gross position 总持仓量 s87 a%  
aggregate limit 总限额 vi^z5n  
aggregate of salaries tax 合计薪俸税 >'ie!VW@  
aggregate performance 总体表现；总体业绩 @Ap@m6K?q  
aggregate supply 总体供应 +yt6.L  
aggregate surplus 总盈余 )_X;9%L7  
aggregate total 整体总额 4(m/D>6:  
aggregate value 总值；合计价值 YmZC?x_{M2  
aggregated basis 合计基准 1V#0\1sj  
aggregated net chargeable income 合计应课税入息实额 G,+xT}@wu  
aggregation 合并计算；合计；总和 N'I?fWN!;R  
aggregation of incomes of husband and wife 夫妇入息合并计算 PQ6T|>  
aggregation of property 财产的总和 3&O% &  
agio 差价；贴水 "sdcP8])d  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 m2jwqx{G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "$# $f  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ~}epq6L>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3O#~dFnp  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \a\^(`3a[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment owP6dtd)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o]dK^[/*  
agreement for a settlement 授产协议 EPQ&?[6  
agreement for assignment 转让协议 M4R%Gr,La  
agreement for sale 售卖协议；买卖协议 e6Wl7&@6  
agreement for sale and purchase 买卖协议 f S(^["*G  
agreement for the payment of interest 支付利息协议 D%6ir*%T  
agreement for the repayment of money 还款协议 w2.qT+;v  
agreement of reinsurance 再保险协议 jn0t-":  
Agricultural Bank of China 中国农业银行 c`rfKr&z  
air passenger departure tax 飞机乘客离境税 niXHK$@5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <{3q{VW*  
airport tax 机场税 7Ntjx(b$"h  
alcohol duty 酒精税  s$K@X `  
alienation 让与；让渡；转让 FEge
+`{,  
alimony 生活费；赡养费 K!pxDW}  
All Ordinaries Index [AOI] 所有普通股指数 ~vO'p  
all risks 全险；综合险 /%2:+w  
All Sales Record for Stock Market 《股票市场成交报告》 jI@bTS o  
Allied Capital Resources Limited 新联财务有限公司 U/}AiCdj@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Pc/.*kOT  
allocation letter 拨款信件 cP/F|uG5  
allocation of fund 分配款项；预留款项 MBnK&GS  
allocation of profit 利润分配；溢利分配 pE9aT5 L  
allocation warrant 拨款令 #p11D= @[  
allotment 分配；配股 u40b? n.  
allotment notice 股份配售通知；配股通知 oVKsic?  
allotment of shares 股份分配 J
R8 Z6  
allowable 可获宽免；免税的 s@*,r@<  
allowable business loss 可扣除的营业亏损 X; e`y:9  
allowable expenses 可扣税的支出 CUAg{]  
allowance 免税额；津贴；备抵；准备金 KfJ c  
allowance for debts 债项的免税额 7vB9K_wCI  
allowance for depreciation by wear and tear 耗损折旧免税额 |;xfe"]  
allowance for funeral expenses 殡殓费的免税额 (:tTx>V#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I^rZgp<'i  
allowance for repairs and outgoings 修葺及支出方面的免税额 6)tB{:h&~0  
allowance to debtor 给债务人的津贴 YzforM^F  
alteration of capital 资本更改 (ouRf;\6$8  
alternate trustee 候补受托人 wz*)L (pP  
amalgamation 合并 U'f$YVc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wa-_
O<  
ambit of charges 征税范围；收费范围 o3kt0NuF,  
amended valuation 经修订的估值 G_7ks]u-  
American Commodities Exchange 美国商品交易所
m-~V+JU;x  
American Express Bank Limited 美国运通银行 CDwFVR'_Af  
American Stock Exchange 美国证券交易所 e<: 4czh8  
amortization 摊销 xCmI7$uQ#  
amount due from banks 存放银行同业的款项 EhmUX@k],  
amount due from banks abroad 存放海外银行同业的款项 s!nSE  
amount due from holding companies 控股公司欠款 F$"MFdc[  
amount due from local banks 存放本港银行同业的款项 '<*CD_2t-  
amount due to banks 银行同业的存款 .:#_5K  
amount due to banks abroad 海外银行同业的存款 C[Y%=\6'0  
amount due to holding companies 控股公司存款 \4]zNV ~x  
amount due to local banks 本港银行同业的存款 &r5&6p  
amount due to outport banks 外埠银行同业的存款 /)eNx  
amount for note issue 发行纸币的款额 hIE%-
gZ/  
amount of bond 担保契据的款额 \N-|
i
q  
amount of consideration 代价款额 ZC9.R$}Kl  
amount of contribution 供款数额 Tye$na&$}  
amount of indebtedness 负债款额 &deZ  
amount of principal of the loan 贷款本金额 U{U:8==  
amount of rates chargeable 应征差饷数额 RGx]DP$5G  
amount of share capital 股本额 xPn'yo  
amount of sums assured 承保款额 $Hl+iF4j<  
amount of variation 变动幅度 5kRwSOG%'  
amount of vote 拨款数额 W>t&N  
amount payable 应付款额 76u/WC>B  
amount receivable 应收款额 =2vMw]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /eU1(oo&`5  
analysis 分析 =0!\F~  
ancillary risk 附属风险 X+'^Sp  
annual account 周年帐目；周年帐目报表；年度决算；年结 TCEXa?,L  
annual accounting date 年结日期 b}}1TnS)  
annual allowance 每年免税额；年积金；年度津贴；年津 ^R8U-V8:  
annual balance 年度余额 ~_# Y,)S!z  
annual disposable income 每年可动用收入 d =B@EyN  
annual estimates 周年预算 J;Z>fAE7  
annual fee 年费 yccuTQvz  
annual general meeting 周年大会 $jUS[.S_|I  
annual growth rate 年增率；每年增长率 b0zx
T9  
annual long-term supplement 长期个案每年补助金 U||w6:W5  
annual pensionable emolument 可供计算退休金的年薪 :DJ7d  
annual report 年报 :+?W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JPoK\-9NT  
annual return 周年报表；周年申报表；每年报税表格 "`$'tk[  
Annual Return Rules 《周年报表规则》 XYxm8ee"j  
annual review of consumer prices 每年消费物价回顾 4/-))F&s  
annual roll-forward basis 逐年延展方式 "JQt#[9l
 
annual salary 年薪 TJ%]{%F  
annual statement 年度报表；年度决算表 q|]0on~]  
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 4,*^QK  
annuitant 年金受益人 Ql6ai  
annuity 年金 yBD2  
annuity contract 年金合约 h3;o!FF  
annuity on human life 人寿年金 H-\{w   
antecedent debt 先前的债项 >`rNT|rg  
ante-dated cheque 倒填日期支票 5E oWyy  
anticipated expenditure 预期开支 HHu7{,  
anticipated net profit 预期纯利 l:5CM[mZ  
anticipated revenue 预期收入 9Sj:nn^/u  
anti-inflation measure 反通货膨胀措施 L->f= 8L  
anti-inflationary stance 反通货膨胀立场 6E\\`FE4y  
apparent deficit 表面赤字 _c(C;s3o  
apparent financial solvency 表面偿债能力 N|Cy!E=d  
apparent partner 表面合伙人 #@\NdW\  
application for personal assessment 个人入息课税申请书 afP&+ 5t@O  
application of fund 资金应用 UmD-7Fd  
application to release as liquidator and to destruct the books of accounts and documents %&=(,;d  
申请免除清盘人职务及毁灭帐簿与文件 rJc)<OZjT  
appointed actuary 委任精算师 G=bP<XF  
appointed auditor 委任核数师；委任审计师 7)(`
 
appointed trustee 委任的受托人 V^$rH
<  
appointer 委任人 v(Zi;?c  
apportioned pro rata 按比例分摊 {i%xs#0h  
apportionment 分配；分摊 %3l;bR>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^Mvsq)  
apportionment formula 分摊方程式 1f pS"_}  
apportionment of estate duty 遗产税的分摊 4gkV]" H!  
appraisal 估价；评估 ";S*[d.2tA  
appreciable growth 可观增长 =`\,2Nb  
appreciable impact 显着影响 @y\{<X.F\1  
appreciable increase 可观增长 vo( j@+dz  
appreciation 增值；升值 ?lwQne8/  
appreciation against other currencies 相对其他货币升值 moJT8tb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y'2kV6TtqD  
appreciation tax 增值税 M6hvi(!X2  
appropriation 拨款；拨用；拨付 :@@A  
appropriation account 拨款帐目 1-NX>E5  
Appropriation Bill 拨款法案 D>7_P7]y  
appropriation-in-aid system 补助拨款办法 l;Wy,?p  
approved assets 核准资产 ,<P[CUD&&  
approved basket stock 认可一篮子证券 *A1TDc$  
approved budget 核准预算 sc $QbOc  
approved charitable donation 认可慈善捐款 #!d^3iB2  
approved charitable institution 认可慈善机构 72`/xryY  
approved currency 核准货币；认可货币 [ls ?IFg  
approved estimates 核准预算 xm10  
approved estimates of expenditure 核准开支预算 /E4}d=5L  
approved overseas insurer 核准海外保险人 ,8"[ /@  
approved overseas trust company 核准海外信托公司 C}P \kDM  
approved pooled investment fund 核准汇集投资基金 R,5$ 0_]|+  
approved provident fund scheme 认可公积金计划 T;[c<gc/  
approved provision 核准拨款 ~~:8Yv[(  
approved redeemable share 核准可赎回股份 97))'gC  
approved regional stock 认可地区性证券 ?.Yw%{?TG  
approved retirement scheme 认可退休金计划 })0 7u  
approved subordinated loan 核准附属贷款 PSQ:'  
arbitrage 套戥；套汇；套利 `jQ}^wEgu  
arbitrageur 套戥者；套汇者 &<P^Tvqq&  
arbitrary amount 临时款项 4bFVyv  
arrangement 措施；安排；协定 R5;eR(24G  
arrears 欠款 F/od,w9_  
arrears of pay 欠付薪酬 ?5YmE(v7  
arrears of revenue 逾期未收税款；逾期未收的帐项 Oc/_T>  
articles of association 组织章程；组织细则；组织章程细则 +-!|%jG`%v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b`W'M:$  
ascertainment of profit 确定利润 ?^$4)Y>Kf  
"Asia Clear" “亚洲结算系统” ^.1VhTB  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 B{o\RNU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 nC!^,c  
Asian Development Fund [ADF] 亚洲发展基金 \;:@=9`  
Asian dollar bond 亚洲美元债券 "`3^MvC  
Asian dollar market 亚洲美元市场 ,8o*!(uO2  
Asian dollar rate 亚洲美元利率 :6k DUFj}
 
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 u r.T YKF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X>GY*XU  
asked price 沽盘；喊价；索价；卖方报价 U:4Og8  
assessable income 应评税入息 AUjTcu>i  
assessable loss 应评税亏损 YG1`%,OW`  
assessable profit 应评税利润 aLk2#1$g  
assessable value 应评税值 1gy}E=noP  
assessed profit 估定利润 cYwC,\uF  
assessed value 经评估价值 ~W*j^+T"  
assessment 评税；评定；估价；评税单 &aAo:pj  
assessment number 评税编号；估价编号 -%V-'X5  
assessment of additional tax 补加税评税 U9fF;[g  
assessment of performance 业绩评估；实绩评价 4x{ti5Y0  
Assessor 评税主任 S1= JdN  
asset price bubbles 资产价格泡沫 fQ.>G+0I>  
asset-backed securities 具资产保证的证券 I;Fy k70w;  
assets accretion 资产增值 />. X+N  
assets and liabilities 资产与负债 iN4'jD^oP  
assets betterment statement 资产递增表；资产改进表 Qp{-!*  
assets lending 实物放款；有抵押贷款 6ym)F!t8l  
assets of the company passing on the death 死者去世时转移的公司资产 |wb(rua  
assets pledged as security for liabilities 用作负债抵押的资产 ?| LB:8  
assets portfolio 资产投资组合 hGo|2@sc  
assets price 资产价格 f uNXY-;  
assets quality 资产质素 34^Cfh  
assets realization 资产变现 Ru')X{]25  
assets refinancing arrangement 资产再集资安排 .d!*<`S|  
assets securitization 资产证券化 n9/0W%X>  
assets situated outside Hong Kong 在香港以外地方的资产 HWfX>Vf>}k  
assets stripping 削减资产；拆卖资产 u&_U CJ
Cf  
assets value 资产值 @OY-(cW  
assignee 承让人 0\ w[_H  
assignment 转让；转让书；转让契 *#^1rKGWK  
assignment of interest 权益转让 k Q(y^tW  
assignment of letters patent and trade mark 专利证书及商标转让 )$4DH:WN  
assignment of property 物业转让；物业转让书 ]a|;G  
assignment right 转让权 7c
]Ai  
assignor 转让人 U@5Z9/n{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 jh&vq=PH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 C$ `Y[w  
associate member 附属会员 3 DHA^9<q  
associated body corporate 相联法人团体 PQ"%Z.F"  
associated company 相联公司；联属公司 D=sc41]  
associated corporation 相联法团 N~J Eia%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;/q6^Nk3A  
公认会计师公会〔英国〕 vl~   
Association of Futures Exchange Brokers 香港期货经纪协会 `srZ#F5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *>$)#?t  
association of underwriters 承保人组织 &p4<@k\L  
assumption of control 接管 AX RNV  
assurance 担保；保险；转易；转易书 }/r
%~cZ  
assurance of interest 权益的转易 U*:'/.  
at 19XX price 按一九ＸＸ年价格计算 j4r,_lH^r  
at a discount 按赔价计算；按贴水价格计算；打折扣 -86:PL(I"  
at a premium 按溢价计算；按升水价格计算 FF!g9>  
at call 通知付款；按通知 qML*Kwg  
at constant market price 按固定市价计算 .%Q Ea_\  
at constant price 按固定价格计算 Byj~\QMD|  
at cost 按成本计算 -?1J+}?  
at current market price 按当时市价计算；按现时市价计算 iPO S  
at current price 按当时价格计算；按现时价格计算 y+afUJT  
at factor cost 按要素成本计算；按生产要素成本计算 /(pChY>  
at money-of-the-day price 按付款当日价格计算 }/0dfes  
at or better 按指定或较佳价位〔买卖指令〕 Py]ci`27  
at par 按面值计算；平价 +M&S  
at sight 见票即付 YmjS!H  
at the close 按收市盘 r+pjv_R  
at the opening 按开市盘 NT/B4'_@  
attestation 见证；见证条款 iX6jvnJ:/  
at-the-money option 平价期权 Qb{5*>  
attorney 受权人；受托代表人 <uwCP4E  
attornment 新拥有人承认书 O9)}:++T  
attributable profit 可归属利润 FNEmGz/4  
attributable share value 可归属股份价值 %{abRBny  
Auckland Stock Exchange 奥克兰证券交易所 'k Z1&_{  
auction 拍卖 ah9',((!  
auctioneer 拍卖商 9G/2^PI  
audit 审计；核数 !z 5d+ M  
Audit Commission 审计署 wu&7#![,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *v/*_6
f*  
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〕 :]QxT8B  
audit review 帐目审查 oa !P]r  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {=7i}xY]T  
audited account 审计帐目；经审计的帐目  Bt3=/<.\  
audited annual account 经审计的周年帐目 S Tk#hhx  
audited balance sheet 经审计的资产负债表 JHH&@Cn  
auditor 核数师；核数主任；审计师 T=dvc}  
auditor's certificate 核数师证明书；审计师证明书 1u+(rVQN  
auditor's report 核数师报告；审计师报告 fGWK&nONyk  
Aussie bond 澳元债券 T["(YFCByg  
austerity budget 紧缩预算 P[8N58#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Hvo27THLo  
Australia All Ordinaries Index 澳洲所有普通股票指数 Y{tuaBzD  
Australian Dollar [AUD] 澳元 /
y|r iW  
Australian Options Market 澳大利亚期权市场
K({,]<l5  
Australian Securities Commission 澳洲证券事务监察委员会 $Xc<K
_Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ITlkw~'G  
Australian Stock Exchange 澳大利亚证券交易所 YH9]T,  
Austrian Schilling [ATS] 奥地利先令 }8#Czo jt  
authentication 认证；鉴证 -V<"Ay  
authority to purchase 委托购买证；委购书 j)qh>y)  
authorization 认可；核准；授权；授权书 {U-EBXV  
authorization by direction 指示授权 Mu%,@?zM^/  
authorization by instruction 指令授权 Fsj[J
E  
authorization by warrant 令状授权 dwMwd@*j  
authorization of unit trust 单位信托的认可 ,`@|C Z-4A  
authorized agent 指定代理人 mP[u[|]  
authorized capital 法定资本 2
6K~m@  
authorized clerk 出市员 uZI a-b  
authorized dealer 认可交易商 N&`ay{&`:  
authorized financial institution 认可财务机构 UOOme)\>  
authorized fund 认可基金 :XZ pnjj  
authorized fund house 获授权的基金公司；认可基金公司 :zRboqe(cc  
authorized institution 认可机构 |?A-?-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rtE,
SN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IyP].g1"U  
authorized insurer 获授权保险人；获认可承保人 .p>8oOp  
authorized investment 特准投资项目 nTKfwIeg5  
authorized person 获授权人 zUqDX{I8  
authorized representative 获授权代表 rSn7(3e4^  
authorized share capital 法定股本 q8>Q,F`BA  
automated quotation system 自动报价系统 |Wk G='02  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <-}\V!@E!  
自动交易系统〔香港期货交易所有限公司〕 C,hsr  
automatic adjustment mechanism 自动调整机制 !F)o
X7"  
automatic adjustment system 自动调整系统 ;D:T ^4  
Automatic Clearing House 自动票据交换所 }*.*{I  
automatic exchange rates accumulation system 自动化汇率累集系统 _AYF'o-Cm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'DQyB`V2y  
automatic teller machine [ATM] 自动柜员机 PM7/fv*,  
autopay 自动转帐 9To6Rc;  
available assets 可用资产 "QS7?=>*F  
available fiscal reserve 现存财政储备 ||aU>Wj4  
available profit 可用利润 >,3 3Jx  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9lV'3UG-?  
average 平均；平均数；海损 4PQWdPv;  
average basic salary 平均基本薪金 7!%"8Rl-  
average consumer expenditure 平均消费开支；一般消费开支 Q@
n kT1o  
average cost 平均成本 "g-
NUl`'  
average cost of land production 增辟土地平均成本 !&[4T#c  
average daily turnover 平均每日成交额 N<99K!   
average daily wage rate 平均每日工资率 Z]BR
Mx  
average expenditure pattern 平均开支模式 gBu4`M  
average growth rate 平均增长率 lV'83  
average net fixed assets 固定资产平均净值 =w-H )  
average of relatives 相对价格平均数 aK'r=NU
 
average price 平均价格 ;zDc0qpw  
average propensity to consume 平均消费倾向；一般消费倾向 to7)g
OX(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |=s3a5sl  
average rate 平均率 4>*`26  
average revenue 平均收入；平均收益 Vk-_H)*r  
average stock 平均库存；平均存货 JB<
4m4-  
average yearly rent 平均年租 Jiq[VeLe  
avoidance of double taxation 避免双重课税 <!^Z|E  
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
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