一些有用的会计术语(也不知道发的地方对不对)A

A: 2 3PRb<q  
A share Ａ股；甲类股份 W7!gD
 
abatement of tax 减税；减扣免税额 ct3i^,i  
ABN AMRO Bank N.V. 荷兰银行 Jf
N5#+_i  
above-the-line expenditure 线上项目支出；经常预算支出 |?^<=%  
above-the-line receipt 线上项目收入；经常预算收入 <@.e.H  
ABSA Asia Limited 南非联合亚洲有限公司 "?3=FB
p&  
absolute change 绝对数值变更 ?CQE6ch  
absolute expenditure 实际开支  Ol }5ry  
absolute guideline figure 绝对准则数字 1PwtzH.w  
absolute interest 绝对权益 E#,"C`&*  
absolute order of discharge 绝对破产解除令 1z6aMd6.  
absolute profit margin 绝对利润幅度 4@-tT;$  
absolute value 实值；绝对值 ,_kw}_n=  
absolutely vested interest 绝对既得权益 ZR}v_]l^  
absorbed cost 已吸收成本；已分摊成本 M?h{'$T  
absorption 吸收；分摊；合并 kuH%aM<R  
absorption rate 吸收率；摊配率；分摊率 _h-agn4[i  
ACB Finance Limited 亚洲商业财务有限公司 OCx'cSs-=  
acceptable form of reciprocity 合理的互惠条件 })-V,\  
acceptable rate 适当利率；适当汇率 k2D*`\ D  
acceptance agreement 承兑协议 ! *sXLlS  
acceptance for honour 参加承兑 _s^tL2Pc  
acceptor 承兑人；接受人；受票人 $#hU_vr  
acceptor for honour 参加承兑人 F+H]{ss>  
accident insurance 意外保险 3HrG^/  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,/+Mp  
accident insurance scheme 意外保险计划 Qf=^CQ=lV  
accident year basis 意外年度基准 #7O7O~  
accommodation 通融；贷款 MF"*xr v  
accommodation bill 通融票据；空头票据 fS4foMI63)  
accommodation party 汇票代发人 -NwG' U~  
account balance 帐户余额；帐户结余 W]D YfR,  
account book 帐簿 H2jypVs$2  
account collected in advance 预收款项 "^$Ht`p[  
account current book 往来帐簿 }'P|A  
account of after-acquired property 事后取得的财产报告 t08U9`w  
account of defaulter 拖欠帐目 j-1V,V=  
account payable 应付帐款 aE07#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :(~<BiqR(  
account receivable 应收帐款 K`N$nOw  
account receivable report 应收帐款报表 3~P$p<  
account statement 结单；帐单；会计财务报表 d8: $ll  
account title 帐户名称；会计科目 7-B|B{]  
accountant's report 会计师报告 Ms6;iW9  
Accountant's Report Rules 会计师报告规则 Hi[lN7ma8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [s^pP2  
Accounting Arrangements 《会计安排》 U=D;CjAh  
accounting basis 会计基础 |2^mCL.r  
accounting by Official Receiver 破产管理署署长呈交的帐目 VDnrm*  
Accounting Circular 《会计通告》 GcRH$
,<XG  
accounting class 会计类别 jj&G[-"bv  
accounting date 记帐日期；会计结算日期 c_
qox  
accounting for money 款项核算 : _Y^o  
Accounting Officer 会计主任 HCOsVTl,  
accounting period 会计报告期；会计期 .'M.yE~5J  
accounting policy 会计政策；会计方针 -btNwE6[.  
accounting practice 会计惯例 @].s^ss9_  
accounting principle 会计准则 Kc]cJ`P4.  
accounting record 会计记录 L?u{vX  
accounting report 会计报告 dwB#k$VIOw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RbUir185Y  
Accounting Society of China 中国会计学会 +DSbr5"VlB  
accounting statement 会计报表 Qf0P"s`  
accounting system 会计制度；会计系统 w31O~Ve  
accounting transaction 会计事项；帐务交易 ^kNVQJiZyG  
accounting treatment 会计处理 x%X3FbF]  
accounting year 会计年度 &H# l*  
accretion 增值；添加 A
&1EOQ=N  
accrual 应计项目；应累算数目 eJqx,W5MK]  
accrual basis 应计制；权责发生制 yzfiH4  
accrual basis accounting 应计制会计；权责发生制会计 e[x,@P`  
accrue 应累算；应计 %GjG.11V,_  
accrued benefit 应累算利益 [5xm>Y&}  
accrued charges 应计费用 Lb$Uba-_  
accrued cumulative preference share dividend 应累算的累积优先股股息 O8hx}dOjA  
accrued expenses 应累算费用 60~*$`  
accrued interest payable 应付利息；应计未付利息 /TbJCZ  
accrued interest receivable 应收利息；应计未收利息 bzpi7LKN  
accrued right 累算权益 ZOqA8#\  
accruing profit 应累算的利润 *><j(uz!  
accumulated fiscal reserve 累积财政储备 '*Y mYU  
accumulated profit 累积利润；滚存溢利 |8}y?kAC  
accumulated reserve 累积储备 0D4 4  
accumulation of surplus income 累积收益盈余 N
''xdz3Z  
acquired assets 既得资产 D`n<!"xg@$  
acquisition 收购；购置；取得 d3EN0e+^  
acquisition cost 购置成本 WClprSl8  
acquisition expenses 购置费用 dh]Hf,OLF  
acquisition of 100% interest 收购全部股权 <8
%+-[(  
acquisition of control 取得控制权 GX19GI@k  
acquisition of fixed assets 购置固定资产 ~C 3Y/}  
acquisition of shell “买壳” j*8Z
e!^  
acquisition price 收购价 %zc.b  
act of God 天灾 !pe[H*Cy  
acting partner 执事合伙人 XKp(31])  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2 br>{^T  
active partner 积极参与的合伙人 KX x+J}n  
active trading 交投活跃 n)cc\JPQ  
actual circulation 实际流通 71Q`B#t0'Z  
actual cost 实际成本 b^[>\s'  
actual expenditure 实际开支；实际支出 :F5(]g 7  
actual income 实际入息；实际收入；实际收益 6R m dt  
actual market 现货市场 )`k+Oyvi<  
actual price 现货价；实际价格 >.39OQ#  
actual profit 实际利润 \zcSfNE  
actual quotation 实盘；实际价位；实际报价 "j`T'%EV  
actual year basis 按实际年度计算 fc:87ZR{K  
actuals 实货 im>/$!&OyI  
actuarial investigation 精算调查 `o_i+?E  
actuarial principle 精算原则 i]zh8|">  
actuarial report 精算师报告 g0~m[[
 
Actuarial Society of Hong Kong 香港精算学会 lKQjG+YF  
actuarial valuation 精算师估值 LVP6vs  
actuary 精算师 tvJl-&'N  
ad referendum agreement 暂定协议；有待覆核的协定 G|?V}pZ  
ad valorem duty 从价税；按值征税 'lC=k7@x  
ad valorem duty system 从价税制 ( K-7z  
ad valorem fee 从价费 P[`>*C\9c  
ad valorem tariff 从价关税 p^{yA"MQ  
additional allowance 额外免税额 f3,Xb ]h  
additional amount for unexpired risk 未过期风险的额外款额 k"dE?v\cG  
additional assessable profit 补加应评税利润 iw(`7(*  
additional assessment 补加评税 \8Ewl|"N:u  
additional commitment 额外承担 S]ndnxy"b  
additional commitment vote 额外承担拨款 $m.'d*e5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JKYtBXOl  
additional dependent parent allowance 供养父母额外免税额 M9Z9s11{H  
additional provision 额外拨款 pOy(XUV9O  
additional stamp duty 附加印花税 <6N3()A)%1  
additional tax 补加税罚款；补加税款 DS|x*w'I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UHl1>(U  
adjudged bankrupt 被裁定破产 w0>5#jq#r  
adjudicated bankrupt 裁定破产人 AnsJ3C  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6(Cjak+~!  
adjudication of bankruptcy 裁定破产；宣告破产 fb8xs<  
adjudication of insolvency 裁定无力偿还债务 K/(Z\lL  
adjusted actual 经调整的实数；调整后的实数 T/L\|_:'  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^y&2N  
adjusted figure 经调整的数字；调整后的数额 kYS\TMt,C  
adjusted liabilities 经调整的负债；调整后的负债 m&*0<N  
adjusted loss 经调整的亏损；调整后的亏损 UBwYwm0  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 BhyLcUBuB  
adjusted profit 经调整的利润；调整后的利润 PwAmnk !  
adjusted surplus 经调整的盈余额；调整后的盈余额 a<pEVV\NB~  
adjusted value 经调整的价值；调整后的价值 A[88IMZs  
adjustment 调整；修订；理算〔保险〕 Q>=/u-  
adjustment centre 调剂中心 48GaZ@v  
adjustment lag 调整过程的时间差距；调整时差 U$ZbBVa`~  
adjustment mechanism 调整机制 H'2o84$  
adjustment of loss 亏损调整 9mv6  
adjustment process 调整过程；调整程序 TTxSl p2=;  
adjustment range 调整幅度 3z 5"Ckzb  
administered exchange rate 受管制汇率 f`J[u!Ja  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IgF#f%|Q  
administration expenses 行政费用 .}tpEvAw}  
administration fee 手续费；行政费 |Pse=_
i  
administration in bankruptcy 破产管理 ijNI6_eU  
administration order 遗产管理令 %eu_Pr
6X  
administrator 管理人；遗产管理人 H~<wAer,Op  
administrator of the estate 遗产管理人 e $5s],,n  
admission of debt 债项承认书 +zFEx%3^  
admission of proof 接纳债权证明 RoD9  
advance 放贷款项；垫付款项；预支款项；预付款项 z\IZ
5'  
advance account 暂支帐目；预付款帐户 ~r]$(V n  
advance compensation 预付补偿金 >&qaT*_g  
advance from shareholder 股东垫款 3A b_Z  
advance pending reimbursement 预支以待日后付还 :rmi8!o  
advanced economy 先进经济体系 0pe*DbYP5  
advancement 预付；预付财产 3t]0  
advances warrant 垫款令 SMm
$4h R  
advancing 贷出 oW/H8q<wY  
adverse balance 逆差 y*sqnzgF  
adverse exchange 逆汇 OdJ=4 x>  
advertisement addressed to shareholders 在报章刊登的致股东通告 DV
bY  
advice for collection 托收通知书 "FfP&lF/  
advice of drawing 提款通知书；汇票通知书 o, qBMo^.  
advice of payment 付款通知 P$A'WEO'  
Advisory Committee [Securities and Futures Commission] ~qW"v^<  
谘询委员会〔证券及期货事务监察委员会〕 u7u1lx>S  
Advisory Committee on Diversification 经济多元化谘询委员会 ukXKUYNm8  
affidavit 誓章；遗产申报誓章 "k7
C
 
affidavit of no receipt 述明无收款的誓章 )%?SWuS?N  
affiliate 联号；联营公司；附属公司
u z>V  
affiliated company 附属公司；联号；联营公司 QTI^?@+N>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z5

>}  
affordability 负担能力 
!
:dhK  
African Development Bank [AfDB] 非洲开发银行 zU>bT20x/  
after-acquired property 事后取得的财产 8x6{[Tx   
after-hours dealing 市后交易 Z@>WUw@F  
after-tax profit 税后盈利；税后利润；税后溢利 =$%_asQJ  
agency agreement 代理协议 \o!B:Vb<
  
agency expenses 代理机构的开支 cp 7;~i3  
agency fee 代理费 /%)x!dmy  
Agency Law 《代理法》 771r(X?Fa  
agent 代理人；承销人 E'_$?wWn5  
agent of company 公司代理人 .`N&,&H  
agent's fee 代理人费；经纪费 I* JSb9r  
aggregate 总计；总数；总体数字 q}7(w$&  
aggregate amount 总款额；总额 fL R.2vJ  
aggregate assets and liabilities 总体资产与负债 U[l{cRT   
aggregate at constant price 按固定价格计算的总体数字 cU=/X{&Om  
aggregate demand 总需求 (@u"  
aggregate gross position 总持仓量 =^3B&qQNq  
aggregate limit 总限额 WPNvZg9*c  
aggregate of salaries tax 合计薪俸税 2k""/xMF'  
aggregate performance 总体表现；总体业绩 kv/mqKVr  
aggregate supply 总体供应 /T/7O  
aggregate surplus 总盈余 h|&qWv  
aggregate total 整体总额 so\8.(7n  
aggregate value 总值；合计价值 c"@,|wCUi  
aggregated basis 合计基准 N%
+C5e<  
aggregated net chargeable income 合计应课税入息实额 [kg*BaG:  
aggregation 合并计算；合计；总和 [U?a %$G>  
aggregation of incomes of husband and wife 夫妇入息合并计算 0\^K\J,.  
aggregation of property 财产的总和 ?9AtFT  
agio 差价；贴水 ig,v6lqhM  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 EPwM+#|e-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fxk6q$'  
《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》 J"RmV@|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\rf2Os  
《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》 wrt^0n'r)c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Q"an6ht|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qw%wyj7  
agreement for a settlement 授产协议 _LSf )  
agreement for assignment 转让协议 9l9|w4YJs  
agreement for sale 售卖协议；买卖协议 &8wluOs/5  
agreement for sale and purchase 买卖协议 3sq
(FsT  
agreement for the payment of interest 支付利息协议 J#& C&S 2  
agreement for the repayment of money 还款协议 p^QB^HEV  
agreement of reinsurance 再保险协议 d#G H4+C  
Agricultural Bank of China 中国农业银行 o8lwwM*  
air passenger departure tax 飞机乘客离境税 -nrfu)G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e!~x-P5M`  
airport tax 机场税 }fKpih  
alcohol duty 酒精税 27KfT]=  
alienation 让与；让渡；转让 a7Rg!%r  
alimony 生活费；赡养费 g{06d~Y  
All Ordinaries Index [AOI] 所有普通股指数 }7jg>3ng(  
all risks 全险；综合险 %phv<AW  
All Sales Record for Stock Market 《股票市场成交报告》 Nt'u;0  
Allied Capital Resources Limited 新联财务有限公司 5hbQUF ,Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Syj7K*,%bZ  
allocation letter 拨款信件 O(QJiS  
allocation of fund 分配款项；预留款项 ^iq$zHbc0u  
allocation of profit 利润分配；溢利分配 +'!vm6  
allocation warrant 拨款令 x,SzZ)l-9  
allotment 分配；配股 UN*XLHio  
allotment notice 股份配售通知；配股通知 #r_&Q`!eU  
allotment of shares 股份分配 Mw+8p}E  
allowable 可获宽免；免税的 *
6e 5T  
allowable business loss 可扣除的营业亏损 HJu;4O($  
allowable expenses 可扣税的支出 wmr8[n&c  
allowance 免税额；津贴；备抵；准备金 p94 w0_m@|  
allowance for debts 债项的免税额 w oSI 2i  
allowance for depreciation by wear and tear 耗损折旧免税额 Z,osdF  
allowance for funeral expenses 殡殓费的免税额 |YAnd=$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^g56:j~?  
allowance for repairs and outgoings 修葺及支出方面的免税额 77ID 82  
allowance to debtor 给债务人的津贴 4h[^!up.7  
alteration of capital 资本更改 GM<r{6Qy  
alternate trustee 候补受托人 &<sN(;%0R  
amalgamation 合并 Q@lJ|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G}b LWA  
ambit of charges 征税范围；收费范围 J<{@D9r9<~  
amended valuation 经修订的估值 M _
z-~G  
American Commodities Exchange 美国商品交易所 `o~9a N  
American Express Bank Limited 美国运通银行 M6b; DQ  
American Stock Exchange 美国证券交易所 isP4*g&%x  
amortization 摊销 IuQY~!  
amount due from banks 存放银行同业的款项 t~0}Emgp<(  
amount due from banks abroad 存放海外银行同业的款项 %r*zd0*<n1  
amount due from holding companies 控股公司欠款 'j+J?Y^  
amount due from local banks 存放本港银行同业的款项 }~RH!Q1  
amount due to banks 银行同业的存款 ,4wZ/r> d  
amount due to banks abroad 海外银行同业的存款 Dab1^H!KT  
amount due to holding companies 控股公司存款 OW12m{  
amount due to local banks 本港银行同业的存款 L@{5:#-  
amount due to outport banks 外埠银行同业的存款 g2<xr;<t^  
amount for note issue 发行纸币的款额 Px)/`'D  
amount of bond 担保契据的款额 v&EHp{8Qd  
amount of consideration 代价款额 3Yd
)Fm  
amount of contribution 供款数额 H+>l][  
amount of indebtedness 负债款额 ?N|B,F  
amount of principal of the loan 贷款本金额 i}5 #n

 
amount of rates chargeable 应征差饷数额 f}'E|:Z 7k  
amount of share capital 股本额 n2+eC9I  
amount of sums assured 承保款额 :h&*<!O2B`  
amount of variation 变动幅度 {]}}rx'|P  
amount of vote 拨款数额 l%^'K%'b  
amount payable 应付款额 :hp=>^$Y  
amount receivable 应收款额 /L1qdkG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .hCOi<wB  
analysis 分析 F:CqB|  
ancillary risk 附属风险 In)#`E` g.  
annual account 周年帐目；周年帐目报表；年度决算；年结 &OiJJl[9  
annual accounting date 年结日期 gn? ~y`  
annual allowance 每年免税额；年积金；年度津贴；年津 UEJX0=  
annual balance 年度余额 }>w;(R  
annual disposable income 每年可动用收入  0FHX  
annual estimates 周年预算 ba3_55]  
annual fee 年费 ;!k1LfN  
annual general meeting 周年大会 ,!f*OWnZ  
annual growth rate 年增率；每年增长率 shlL(&Py  
annual long-term supplement 长期个案每年补助金 .jhuC#x{/  
annual pensionable emolument 可供计算退休金的年薪 u=I>DEe@c  
annual report 年报 Z50]g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XY5I5H_U  
annual return 周年报表；周年申报表；每年报税表格 j`\}xDg  
Annual Return Rules 《周年报表规则》 D'>yu"  
annual review of consumer prices 每年消费物价回顾 0j1I  
annual roll-forward basis 逐年延展方式 FxC@KZG  
annual salary 年薪 _wg6}3  
annual statement 年度报表；年度决算表 LmLV2f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @>J4K#"  
annuitant 年金受益人 ?<Dinq  
annuity 年金 X.,1SYG[  
annuity contract 年金合约 L!-@dz  
annuity on human life 人寿年金 4b8!LzKS  
antecedent debt 先前的债项 ,2)LH'Xx  
ante-dated cheque 倒填日期支票 E#_TX3B  
anticipated expenditure 预期开支 )#r]x1[Kn  
anticipated net profit 预期纯利 m?_S&/+*  
anticipated revenue 预期收入 o_<o8!]l"  
anti-inflation measure 反通货膨胀措施 #Vanw!  
anti-inflationary stance 反通货膨胀立场 aIk%$Mat  
apparent deficit 表面赤字 YSt']  
apparent financial solvency 表面偿债能力 ~_SV`io  
apparent partner 表面合伙人 -\j}le6;c  
application for personal assessment 个人入息课税申请书 LD WFc_  
application of fund 资金应用 Da)[mxJ  
application to release as liquidator and to destruct the books of accounts and documents itM6S$  
申请免除清盘人职务及毁灭帐簿与文件 [t /hjm"$  
appointed actuary 委任精算师 g[j"]~  
appointed auditor 委任核数师；委任审计师 :JSOj@s  
appointed trustee 委任的受托人 m5sgcxt/  
appointer 委任人 !h2ZrT9 _  
apportioned pro rata 按比例分摊 #zXkg[J6d  
apportionment 分配；分摊 P}H7
WH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R\+p`n$  
apportionment formula 分摊方程式 l)m\i_r:  
apportionment of estate duty 遗产税的分摊 yQ-&+16^  
appraisal 估价；评估 Mo\LFxx>4{  
appreciable growth 可观增长 1{i)7:Y  
appreciable impact 显着影响 Kv^ez%I  
appreciable increase 可观增长 fNNkc[YTZI  
appreciation 增值；升值 ^I=c]D]);  
appreciation against other currencies 相对其他货币升值 !qsk;Vk7Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s!esk%h{K  
appreciation tax 增值税 !'o5X]s  
appropriation 拨款；拨用；拨付 XW w=3$  
appropriation account 拨款帐目 '^)Ve:K-.  
Appropriation Bill 拨款法案 w?)v#]<-  
appropriation-in-aid system 补助拨款办法 -B-?z?+(O  
approved assets 核准资产 YjN2 ,Xi  
approved basket stock 认可一篮子证券 3o&PVU?Q  
approved budget 核准预算 s+&Ts|c#  
approved charitable donation 认可慈善捐款 e>vV8a\  
approved charitable institution 认可慈善机构 +e?mKLw14  
approved currency 核准货币；认可货币 eR PmN  
approved estimates 核准预算 p%toD{$  
approved estimates of expenditure 核准开支预算 8d|omqe~P  
approved overseas insurer 核准海外保险人 *{8<4CVv  
approved overseas trust company 核准海外信托公司 bCr) 3,  
approved pooled investment fund 核准汇集投资基金 _xT=AF9~o  
approved provident fund scheme 认可公积金计划 S*-n%D0q5  
approved provision 核准拨款 k~Qb"6n2  
approved redeemable share 核准可赎回股份 7\m.xWX e  
approved regional stock 认可地区性证券 c Q:.V  
approved retirement scheme 认可退休金计划 -\6nT'P  
approved subordinated loan 核准附属贷款 ]#=43  
arbitrage 套戥；套汇；套利 H=Rqr  
arbitrageur 套戥者；套汇者 xP%`QTl\  
arbitrary amount 临时款项 <3C~<  
arrangement 措施；安排；协定 )nmLgsg  
arrears 欠款 ):OGhW
q  
arrears of pay 欠付薪酬 NSH20$A<  
arrears of revenue 逾期未收税款；逾期未收的帐项 }_93}e  
articles of association 组织章程；组织细则；组织章程细则 B?`n@/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rqbX9M^  
ascertainment of profit 确定利润 vH/z|<  
"Asia Clear" “亚洲结算系统” NBHS   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $Y.Z>I;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7OY<*ny  
Asian Development Fund [ADF] 亚洲发展基金 iU3)4(R  
Asian dollar bond 亚洲美元债券 SQ!wq  
Asian dollar market 亚洲美元市场 ^Yz.,!B[  
Asian dollar rate 亚洲美元利率 5[l9`Cn&A  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5ws|4V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "S#4  
asked price 沽盘；喊价；索价；卖方报价 ru[W?O"  
assessable income 应评税入息 7zo)t1H1  
assessable loss 应评税亏损 vH/<!jtI  
assessable profit 应评税利润 37GJ}%Qs  
assessable value 应评税值 ^*.S7.;2o  
assessed profit 估定利润 9s\(yC8h  
assessed value 经评估价值 V\Oe]w  
assessment 评税；评定；估价；评税单 ^%l~

|w  
assessment number 评税编号；估价编号 0!X;C!v;  
assessment of additional tax 补加税评税 H%
N!;Jz=  
assessment of performance 业绩评估；实绩评价 par|j]  
Assessor 评税主任 -;pZC}Nd3  
asset price bubbles 资产价格泡沫 ,,1H#;j  
asset-backed securities 具资产保证的证券 ?mKj+Bk2  
assets accretion 资产增值 *#+e_)d  
assets and liabilities 资产与负债 3]xe7F'`  
assets betterment statement 资产递增表；资产改进表 0I_A$Z,x  
assets lending 实物放款；有抵押贷款 'PPVM@)fU  
assets of the company passing on the death 死者去世时转移的公司资产 BzBij^h  
assets pledged as security for liabilities 用作负债抵押的资产 \`?#V xz  
assets portfolio 资产投资组合 .3WDtVE  
assets price 资产价格 b<,Z^Z_  
assets quality 资产质素 ]"bkB+I  
assets realization 资产变现 jO xH'1I  
assets refinancing arrangement 资产再集资安排 n5CjwLgu\b  
assets securitization 资产证券化 MG ,exN @  
assets situated outside Hong Kong 在香港以外地方的资产 "#bL/b'{  
assets stripping 削减资产；拆卖资产 [P,YW|:n  
assets value 资产值 C@+"d3  
assignee 承让人 3GVE/GtU  
assignment 转让；转让书；转让契 )9'eckt  
assignment of interest 权益转让 3C'`c=  
assignment of letters patent and trade mark 专利证书及商标转让 /3|uU  
assignment of property 物业转让；物业转让书 -L e:%q2  
assignment right 转让权 <L|eY(:  
assignor 转让人 s/[15  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0tbximmDb  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 'Gwa[ |6i  
associate member 附属会员 wn*<.s  
associated body corporate 相联法人团体 0l-m:6
 
associated company 相联公司；联属公司 ghvF%-."1  
associated corporation 相联法团 KV1zx(WI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Mda~@)7$  
公认会计师公会〔英国〕 tY$ .(2Ua  
Association of Futures Exchange Brokers 香港期货经纪协会 "0x"Xw#I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9_Tk8L#  
association of underwriters 承保人组织 @k+Z?Hp  
assumption of control 接管 4T#B7wVoM  
assurance 担保；保险；转易；转易书 g-^Cf  
assurance of interest 权益的转易 3&Dln  
at 19XX price 按一九ＸＸ年价格计算 (I3:u-A  
at a discount 按赔价计算；按贴水价格计算；打折扣 V9xZH5T8^  
at a premium 按溢价计算；按升水价格计算 K07SbL7g!p  
at call 通知付款；按通知 VYw vT0  
at constant market price 按固定市价计算 ERxA79  
at constant price 按固定价格计算 +N0V8T%~z.  
at cost 按成本计算 g
1U   
at current market price 按当时市价计算；按现时市价计算 ;)Rvk&J5  
at current price 按当时价格计算；按现时价格计算 |k5uVhN  
at factor cost 按要素成本计算；按生产要素成本计算 d{_tOj$  
at money-of-the-day price 按付款当日价格计算 Oi{X \Y  
at or better 按指定或较佳价位〔买卖指令〕 yQ\K;  
at par 按面值计算；平价 Ao%E]M  
at sight 见票即付 2`4
'Y.Qf  
at the close 按收市盘 > Q1r^  
at the opening 按开市盘 ~F7 +R   
attestation 见证；见证条款 fdr.'aMf%  
at-the-money option 平价期权 #PYTFB%  
attorney 受权人；受托代表人 G<.p".o4  
attornment 新拥有人承认书 GRpS^%8i@  
attributable profit 可归属利润 F@Bh>Vb  
attributable share value 可归属股份价值 d;(&_;  
Auckland Stock Exchange 奥克兰证券交易所 s_Y1rD*B  
auction 拍卖 S0.  
auctioneer 拍卖商 4ujw/`:/m  
audit 审计；核数 hDc,#~!  
Audit Commission 审计署 C~o6]'+F_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0gNwC~IA8  
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〕 I}oxwc  
audit review 帐目审查 [\N,ow,n  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b 62 o  
audited account 审计帐目；经审计的帐目 .<JD'%?"  
audited annual account 经审计的周年帐目 j^A0[:2  
audited balance sheet 经审计的资产负债表 gE8=#%1<  
auditor 核数师；核数主任；审计师 SF*!Z2K  
auditor's certificate 核数师证明书；审计师证明书 ahgm*Cpc  
auditor's report 核数师报告；审计师报告 cy=,Dr9O  
Aussie bond 澳元债券 d
R2#n  
austerity budget 紧缩预算 dt
JaQ`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <d$kGCz  
Australia All Ordinaries Index 澳洲所有普通股票指数 
KA:>7-  
Australian Dollar [AUD] 澳元 :CEhc7gU  
Australian Options Market 澳大利亚期权市场 >W2Z]V  
Australian Securities Commission 澳洲证券事务监察委员会 G hH0-g{-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e*gCc7zz  
Australian Stock Exchange 澳大利亚证券交易所 9TGjcZ1S'  
Austrian Schilling [ATS] 奥地利先令 $^R[t;  
authentication 认证；鉴证 x9r5 ;5TI  
authority to purchase 委托购买证；委购书 ,6rg00wGE  
authorization 认可；核准；授权；授权书 kM>0>fkjE  
authorization by direction 指示授权 I^
W  
authorization by instruction 指令授权 @DK,ka(  
authorization by warrant 令状授权 eK\ O>  
authorization of unit trust 单位信托的认可 \ ?['pB  
authorized agent 指定代理人 (mXV5IM  
authorized capital 法定资本 T1m097  
authorized clerk 出市员 Z[8{V  
authorized dealer 认可交易商 pKO\tkMJ  
authorized financial institution 认可财务机构 vGWX=O  
authorized fund 认可基金 Y604peUF  
authorized fund house 获授权的基金公司；认可基金公司 k!E`Xeob  
authorized institution 认可机构 SPA_a\6_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Tysh~C|1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4&/u1u0  
authorized insurer 获授权保险人；获认可承保人 SZJ~ktXC-V  
authorized investment 特准投资项目 Y<Y5HI"  
authorized person 获授权人 \XwXs5"G  
authorized representative 获授权代表 @=x=dL
(  
authorized share capital 法定股本 s$xctIbm?,  
automated quotation system 自动报价系统 .(Q3M0.D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 88Yp0T<1  
自动交易系统〔香港期货交易所有限公司〕 6 )eO%M`  
automatic adjustment mechanism 自动调整机制 &,Dh*)k  
automatic adjustment system 自动调整系统 30]?Jz6m  
Automatic Clearing House 自动票据交换所 @V)k*h3r+  
automatic exchange rates accumulation system 自动化汇率累集系统 6TS+z7S81L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ewB&PR  
automatic teller machine [ATM] 自动柜员机 }S'+Ytea  
autopay 自动转帐 s9) @$3\  
available assets 可用资产 WQ4:='(  
available fiscal reserve 现存财政储备 4A0R07"  
available profit 可用利润 e#L/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7dI+aJ  
average 平均；平均数；海损 $A6'YgK  
average basic salary 平均基本薪金 VR5$[-E3  
average consumer expenditure 平均消费开支；一般消费开支 $Hqm 09w  
average cost 平均成本 S:{hgi,T*  
average cost of land production 增辟土地平均成本 [r_,BH\nu  
average daily turnover 平均每日成交额 m *8[I  
average daily wage rate 平均每日工资率 O?NAbxkp  
average expenditure pattern 平均开支模式 ~Bn#AkL  
average growth rate 平均增长率 C)`ZI8  
average net fixed assets 固定资产平均净值 |mV*HdqU  
average of relatives 相对价格平均数 OtJYr1:y_  
average price 平均价格 LKY4rY!|@d  
average propensity to consume 平均消费倾向；一般消费倾向 MdT'xYomzQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 tDFN *#(  
average rate 平均率 2Xk(3J!!'a  
average revenue 平均收入；平均收益 F>&Q5Kl R  
average stock 平均库存；平均存货 Oa\!5Pw1  
average yearly rent 平均年租 Ac<V!v71  
avoidance of double taxation 避免双重课税 _={*<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 wIuwq>  
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