一些有用的会计术语(也不知道发的地方对不对)A

A: `
uGX/yQ#=  
A share Ａ股；甲类股份 V+(  
abatement of tax 减税；减扣免税额 #H5*]"w6I  
ABN AMRO Bank N.V. 荷兰银行 ,`H=
%#  
above-the-line expenditure 线上项目支出；经常预算支出 'jmcS0f -  
above-the-line receipt 线上项目收入；经常预算收入 dJCu`34Y'|  
ABSA Asia Limited 南非联合亚洲有限公司 BHU(
Hd  
absolute change 绝对数值变更 J }JT%SW  
absolute expenditure 实际开支 1R,n[`}h  
absolute guideline figure 绝对准则数字 %OW[rbE.  
absolute interest 绝对权益 MR8-xO'w  
absolute order of discharge 绝对破产解除令 x}F.<`  
absolute profit margin 绝对利润幅度 !fz`O>-mZ  
absolute value 实值；绝对值 oYOf<J  
absolutely vested interest 绝对既得权益 %s<7|,  
absorbed cost 已吸收成本；已分摊成本 E%+V\ W%  
absorption 吸收；分摊；合并 `[Lap=.'.  
absorption rate 吸收率；摊配率；分摊率 -4X,x  
ACB Finance Limited 亚洲商业财务有限公司 \Z57UNI  
acceptable form of reciprocity 合理的互惠条件 UVU}  
acceptable rate 适当利率；适当汇率 ^3*gf}  
acceptance agreement 承兑协议 0MPsF{Xw[  
acceptance for honour 参加承兑 ]=h Ts%]w  
acceptor 承兑人；接受人；受票人 A6#ob
  
acceptor for honour 参加承兑人 }V9146  
accident insurance 意外保险 +Mg^u-(A  
Accident Insurance Association of Hong Kong 香港意外保险公会 <pi q?:ac  
accident insurance scheme 意外保险计划 l65'EO|  
accident year basis 意外年度基准 ]4hXK!^Uu  
accommodation 通融；贷款 ,[~Ydth  
accommodation bill 通融票据；空头票据 to,=Q8)0  
accommodation party 汇票代发人 gR1X@j$_  
account balance 帐户余额；帐户结余 +n)(\k{
 
account book 帐簿 i 0L7`TB  
account collected in advance 预收款项 hW/*]7AM^  
account current book 往来帐簿 MRmz/ZmRM  
account of after-acquired property 事后取得的财产报告 4(Y5n?/  
account of defaulter 拖欠帐目 E
8IWHh_  
account payable 应付帐款 +Cau/sPXL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0&EX-DbV  
account receivable 应收帐款 n>iPAD  
account receivable report 应收帐款报表 {4:En;  
account statement 结单；帐单；会计财务报表 #=
$4U!yL  
account title 帐户名称；会计科目 a^s
R?.+3  
accountant's report 会计师报告 F3wRHq  
Accountant's Report Rules 会计师报告规则 4e*0kItC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %zX'u.}8#  
Accounting Arrangements 《会计安排》 )rj.WK.  
accounting basis 会计基础 f1\x>W4z~\  
accounting by Official Receiver 破产管理署署长呈交的帐目 n1$##=wK]  
Accounting Circular 《会计通告》 SxQ|1:i%  
accounting class 会计类别 R[#5E|` `9  
accounting date 记帐日期；会计结算日期 \ iP[iE=  
accounting for money 款项核算 zBc7bbK  
Accounting Officer 会计主任 hvpn=0@M  
accounting period 会计报告期；会计期 %/'[GC'y!  
accounting policy 会计政策；会计方针 XY%8yII6  
accounting practice 会计惯例 85s{;3  
accounting principle 会计准则 0A}'.LI  
accounting record 会计记录 -'YX2!IU,  
accounting report 会计报告 crvWAsm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s fti[  
Accounting Society of China 中国会计学会 c#G(7.0MU  
accounting statement 会计报表 _X@:-_  
accounting system 会计制度；会计系统 MjG.Ili$m  
accounting transaction 会计事项；帐务交易 5^%^8o  
accounting treatment 会计处理 O<%U*:B  
accounting year 会计年度 0<>iMrD  
accretion 增值；添加 gXf_~zxS  
accrual 应计项目；应累算数目 40@KL$B=  
accrual basis 应计制；权责发生制 m]u#Dm7h  
accrual basis accounting 应计制会计；权责发生制会计 J qU%$[w  
accrue 应累算；应计 $p9XXZ"*  
accrued benefit 应累算利益 A+[wH(  
accrued charges 应计费用 29GejLg|  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y
,)9{T  
accrued expenses 应累算费用 r3*wH1n  
accrued interest payable 应付利息；应计未付利息 6tnA
E':  
accrued interest receivable 应收利息；应计未收利息 OTV)#,occ  
accrued right 累算权益 I5 2wTl0  
accruing profit 应累算的利润 4P`\fz  
accumulated fiscal reserve 累积财政储备  sRoZvp5  
accumulated profit 累积利润；滚存溢利 t+h"YiT  
accumulated reserve 累积储备
J(l6(+8  
accumulation of surplus income 累积收益盈余 @MN>ye'T  
acquired assets 既得资产 {0QA+[Yd&!  
acquisition 收购；购置；取得 WG^D$L
:  
acquisition cost 购置成本 )3u[btm  
acquisition expenses 购置费用 zV2c`he%z  
acquisition of 100% interest 收购全部股权 ,U<Ku*}B  
acquisition of control 取得控制权 AJmS1 B  
acquisition of fixed assets 购置固定资产 (/hF~A  
acquisition of shell “买壳” eueXklpg+  
acquisition price 收购价 M)b`~|Wt  
act of God 天灾 ? th+~dE  
acting partner 执事合伙人 uAJ_`o[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m:"2I&0)WM  
active partner 积极参与的合伙人 .b]oB_  
active trading 交投活跃 bz>#}P=58G  
actual circulation 实际流通 4/d#)6  
actual cost 实际成本 7l:H~"9r  
actual expenditure 实际开支；实际支出 DPe`C%Oc1  
actual income 实际入息；实际收入；实际收益 >U) ,^H(  
actual market 现货市场 j5ui  
actual price 现货价；实际价格 n_c0=YH  
actual profit 实际利润 Lnj5EY er  
actual quotation 实盘；实际价位；实际报价 3@}_ F<"*  
actual year basis 按实际年度计算 c=| a\\  
actuals 实货 cb UVeh7Q  
actuarial investigation 精算调查 +bQn2PG=  
actuarial principle 精算原则 =h&^X>!  
actuarial report 精算师报告 rP3)TeG6  
Actuarial Society of Hong Kong 香港精算学会 5 wc&0h  
actuarial valuation 精算师估值 IGI2).$[  
actuary 精算师 ;M
JM~\L0  
ad referendum agreement 暂定协议；有待覆核的协定 1}'Jbj"/  
ad valorem duty 从价税；按值征税 QeQbO  
ad valorem duty system 从价税制 X5<L  
ad valorem fee 从价费 bqLv81V  
ad valorem tariff 从价关税 :m+:%keK  
additional allowance 额外免税额 W``e6RX-  
additional amount for unexpired risk 未过期风险的额外款额 ")o.x7
~N  
additional assessable profit 补加应评税利润 $iF7hyZ  
additional assessment 补加评税 9r)5d&,6  
additional commitment 额外承担 rAQ^:
q  
additional commitment vote 额外承担拨款 ''WX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ( Ni
uAy  
additional dependent parent allowance 供养父母额外免税额 oYqC"g&4Z  
additional provision 额外拨款 "\V:W%23W{  
additional stamp duty 附加印花税 `[ne<F?e  
additional tax 补加税罚款；补加税款 [S9nF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $23R%8j  
adjudged bankrupt 被裁定破产 Y<M}'t  
adjudicated bankrupt 裁定破产人 %EVg.k$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 OZv&{_b_  
adjudication of bankruptcy 裁定破产；宣告破产 UcK!v*3E  
adjudication of insolvency 裁定无力偿还债务 ^^?ECnpcU  
adjusted actual 经调整的实数；调整后的实数 979L]H#  
adjusted current assets 经调整的流动资产；调整后的流动资产 e%f8|3
<6  
adjusted figure 经调整的数字；调整后的数额 B j*X_m  
adjusted liabilities 经调整的负债；调整后的负债 Q2#)Jx\6!  
adjusted loss 经调整的亏损；调整后的亏损  $hN!DHz  
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 , D&FCs%v  
adjusted profit 经调整的利润；调整后的利润 nF//y}  
adjusted surplus 经调整的盈余额；调整后的盈余额 =RV$8.Xp  
adjusted value 经调整的价值；调整后的价值 @lBH@HR=C  
adjustment 调整；修订；理算〔保险〕 %ZZ}TUI W  
adjustment centre 调剂中心 ho:,~ A;k  
adjustment lag 调整过程的时间差距；调整时差 a<HM|dcst  
adjustment mechanism 调整机制 ^7_<rs  
adjustment of loss 亏损调整 'i@Y #F%D  
adjustment process 调整过程；调整程序 >MhkNy  
adjustment range 调整幅度 dA_s7),  
administered exchange rate 受管制汇率 x,1&ml5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =Of#Ps
)  
administration expenses 行政费用 *J$=UG,u  
administration fee 手续费；行政费 m\k$
L7O  
administration in bankruptcy 破产管理 lc/2!:g  
administration order 遗产管理令 |X_yL3`Zb  
administrator 管理人；遗产管理人 @%jzVF7  
administrator of the estate 遗产管理人 8.A; I<  
admission of debt 债项承认书 \K)q$E<!  
admission of proof 接纳债权证明 v/m6(z  
advance 放贷款项；垫付款项；预支款项；预付款项 ,Wdyg8&.  
advance account 暂支帐目；预付款帐户 )^r4|WYyt  
advance compensation 预付补偿金 D)!k  
advance from shareholder 股东垫款 b>waxQxjS  
advance pending reimbursement 预支以待日后付还 #}vcffgZ  
advanced economy 先进经济体系 Cf10 ud  
advancement 预付；预付财产 Bzg
DhDj  
advances warrant 垫款令 `"D7XC0x  
advancing 贷出 *X)OdU  
adverse balance 逆差 B)c.`cfr*\  
adverse exchange 逆汇 #6YNgJNk  
advertisement addressed to shareholders 在报章刊登的致股东通告 a-kU?&* y  
advice for collection 托收通知书 M$?~C~b!*  
advice of drawing 提款通知书；汇票通知书 2h/`RefHJ  
advice of payment 付款通知 Db3tI#  
Advisory Committee [Securities and Futures Commission] Zwq_&cJK  
谘询委员会〔证券及期货事务监察委员会〕 ,v^it+Jc'  
Advisory Committee on Diversification 经济多元化谘询委员会 7%F9.h  
affidavit 誓章；遗产申报誓章 $AX!L+<!  
affidavit of no receipt 述明无收款的誓章 u4Xrvfb,  
affiliate 联号；联营公司；附属公司 ZBnf?fU  
affiliated company 附属公司；联号；联营公司 2R1W[,Ga!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4sva%Up  
affordability 负担能力 WIbU^WJ0  
African Development Bank [AfDB] 非洲开发银行 7sFjO/a*  
after-acquired property 事后取得的财产
uS&bfx2  
after-hours dealing 市后交易 /Db~-$K  
after-tax profit 税后盈利；税后利润；税后溢利 c5]1aFKz  
agency agreement 代理协议 PVvG  
agency expenses 代理机构的开支 &-{4JSII  
agency fee 代理费 <Z
nA
Ph  
Agency Law 《代理法》 t<`BaU  
agent 代理人；承销人 ?HBc7$nW  
agent of company 公司代理人 ?Jx8z`(  
agent's fee 代理人费；经纪费 GCIm_ n  
aggregate 总计；总数；总体数字 PmTA3aH  
aggregate amount 总款额；总额 {j(,Q qB;f  
aggregate assets and liabilities 总体资产与负债 6ZF5f^M^  
aggregate at constant price 按固定价格计算的总体数字 <CH7jbK  
aggregate demand 总需求 L1J"_.=P  
aggregate gross position 总持仓量 LUCpZ3F1  
aggregate limit 总限额 / AW]12_  
aggregate of salaries tax 合计薪俸税 19lx;^b  
aggregate performance 总体表现；总体业绩 Dui<$jl0b  
aggregate supply 总体供应 }t-{,0  
aggregate surplus 总盈余 7.]xcJmt>'  
aggregate total 整体总额 iaR'):TD  
aggregate value 总值；合计价值 rv\<Q-uQ8  
aggregated basis 合计基准 <vPIC G)  
aggregated net chargeable income 合计应课税入息实额 i|2Q}$3t2  
aggregation 合并计算；合计；总和 YoahqXR`  
aggregation of incomes of husband and wife 夫妇入息合并计算 ` bg{\ .q  
aggregation of property 财产的总和 9BF#R<}h  
agio 差价；贴水 ~xA'-N/  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 )!OEa]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6
.*=1P*?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ZOU$do>O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment jaDZPX-yS  
《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》 PvO>}(=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K.1#cf ^'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pfZxG.l  
agreement for a settlement 授产协议 +p_SKk!%+  
agreement for assignment 转让协议 Q"\*JV
5  
agreement for sale 售卖协议；买卖协议 Iunt!L  
agreement for sale and purchase 买卖协议 7?F0~[eGG  
agreement for the payment of interest 支付利息协议 W>h[aVTO  
agreement for the repayment of money 还款协议 6@nEcr  
agreement of reinsurance 再保险协议 2avSsN{^  
Agricultural Bank of China 中国农业银行 ;BpuNB  
air passenger departure tax 飞机乘客离境税 ;Cv x48  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 zfvl<"Rv  
airport tax 机场税 uWgY+T  
alcohol duty 酒精税 <oO^w&G  
alienation 让与；让渡；转让 P,*R@N  
alimony 生活费；赡养费 &"25a[x{B  
All Ordinaries Index [AOI] 所有普通股指数
tcmG>^YM  
all risks 全险；综合险 {@({po  
All Sales Record for Stock Market 《股票市场成交报告》 ]ul]L R%.  
Allied Capital Resources Limited 新联财务有限公司 eH75:`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 VFRUiz/C  
allocation letter 拨款信件 !K3 #4   
allocation of fund 分配款项；预留款项 sg2T)^*V  
allocation of profit 利润分配；溢利分配 8Kv=Zp,?`  
allocation warrant 拨款令 W4X=.vr  
allotment 分配；配股 <@JK;qm>S  
allotment notice 股份配售通知；配股通知 RW%e%  
allotment of shares 股份分配 tEZ@v(D  
allowable 可获宽免；免税的 A5/Q:8b  
allowable business loss 可扣除的营业亏损 $+ lc;N  
allowable expenses 可扣税的支出 8/]5h%  
allowance 免税额；津贴；备抵；准备金 <r_ldkZ  
allowance for debts 债项的免税额 ,US]  
allowance for depreciation by wear and tear 耗损折旧免税额 0f1*#8-6  
allowance for funeral expenses 殡殓费的免税额 !m:SRNPg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BQ &|=a6  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;}1*M !  
allowance to debtor 给债务人的津贴 # bP1rQ0
 
alteration of capital 资本更改 PT|t6V"wd  
alternate trustee 候补受托人 / bfLox  
amalgamation 合并 >P/.X^G0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IhY[c/|i  
ambit of charges 征税范围；收费范围 LzP+l>m  
amended valuation 经修订的估值 P>Pw;[b>O  
American Commodities Exchange 美国商品交易所 ^!?W!k!:V  
American Express Bank Limited 美国运通银行 F"~uu9u  
American Stock Exchange 美国证券交易所 n:'Mpux  
amortization 摊销 qVE6ROSh  
amount due from banks 存放银行同业的款项 P**h\+M>{  
amount due from banks abroad 存放海外银行同业的款项 I6zKvP8pb  
amount due from holding companies 控股公司欠款 sBB>O@4  
amount due from local banks 存放本港银行同业的款项 r+d%*Dx  
amount due to banks 银行同业的存款 .kyp5CD}4  
amount due to banks abroad 海外银行同业的存款 'IKV%$k  
amount due to holding companies 控股公司存款 w}X<]u  
amount due to local banks 本港银行同业的存款 "Lw[ $  
amount due to outport banks 外埠银行同业的存款 48W$,  
amount for note issue 发行纸币的款额 p^MV<}kk  
amount of bond 担保契据的款额 8<{)|GoqB  
amount of consideration 代价款额 ]uG9WT6l  
amount of contribution 供款数额 bw&8"k>D?  
amount of indebtedness 负债款额 Jvgx+{Xu  
amount of principal of the loan 贷款本金额 tg.[.vKs  
amount of rates chargeable 应征差饷数额 Fzt{^%\`  
amount of share capital 股本额 lN-vFna  
amount of sums assured 承保款额 <$qe2FtUq  
amount of variation 变动幅度 ^yyL4{/  
amount of vote 拨款数额 !^:b?M  
amount payable 应付款额 NirG99kyo  
amount receivable 应收款额 r[ni{&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JPRo<jt=  
analysis 分析 ZvM~]8m  
ancillary risk 附属风险 W0R<^5_  
annual account 周年帐目；周年帐目报表；年度决算；年结 ..)O/g.  
annual accounting date 年结日期 aHuZzYQ*"j  
annual allowance 每年免税额；年积金；年度津贴；年津 K!=Y4"5%  
annual balance 年度余额 33:{IV;k  
annual disposable income 每年可动用收入 6Q"fRXM  
annual estimates 周年预算 Gx,<|v  
annual fee 年费 4l_!OUvt  
annual general meeting 周年大会 l`>|XUf6  
annual growth rate 年增率；每年增长率 Nb(c;|nV  
annual long-term supplement 长期个案每年补助金 j0_)DG  
annual pensionable emolument 可供计算退休金的年薪 nc4KeEl  
annual report 年报 U9[QdC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Na=.LW-ma=  
annual return 周年报表；周年申报表；每年报税表格 iG
lg@  
Annual Return Rules 《周年报表规则》 :2ILN.&  
annual review of consumer prices 每年消费物价回顾 @Fvp~]jCb  
annual roll-forward basis 逐年延展方式 N`,ppj  
annual salary 年薪 DP_ ]\V<sT  
annual statement 年度报表；年度决算表 $F2A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {DlQTgP  
annuitant 年金受益人 q|r^)0W  
annuity 年金 % 8u97f W  
annuity contract 年金合约 oG{0{%*@  
annuity on human life 人寿年金 lC|`DG-B  
antecedent debt 先前的债项 ~>6d}7xs  
ante-dated cheque 倒填日期支票 (#KSwWo{ed  
anticipated expenditure 预期开支 |zd+ \o  
anticipated net profit 预期纯利 AWo\u!j  
anticipated revenue 预期收入 ~}Xd{afo  
anti-inflation measure 反通货膨胀措施 !Pd@0n4  
anti-inflationary stance 反通货膨胀立场 "T
e[R%aP  
apparent deficit 表面赤字 8~* |muN.e  
apparent financial solvency 表面偿债能力 [ *P~\' U  
apparent partner 表面合伙人
w5Lev}Rb  
application for personal assessment 个人入息课税申请书 N)CM^$(T|  
application of fund 资金应用 2 8>  
application to release as liquidator and to destruct the books of accounts and documents uC$!|I  
申请免除清盘人职务及毁灭帐簿与文件 lZ gX{  
appointed actuary 委任精算师 Z{XF!pS%H  
appointed auditor 委任核数师；委任审计师 ~/C9VR&  
appointed trustee 委任的受托人 6Uh_&?\%  
appointer 委任人 DL<b)# h#  
apportioned pro rata 按比例分摊 ,! b9  
apportionment 分配；分摊 #w]UP#^io  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y Ny,$1  
apportionment formula 分摊方程式 H.o=4[  
apportionment of estate duty 遗产税的分摊 S,0h &A9  
appraisal 估价；评估 uE E;~`G  
appreciable growth 可观增长 ERTjY%A  
appreciable impact 显着影响 }B1f_T  
appreciable increase 可观增长 D`c&Q4$:  
appreciation 增值；升值 o{]2W `0r  
appreciation against other currencies 相对其他货币升值 aoqG*qh}b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [Z]%jABR  
appreciation tax 增值税 -<0xS.^  
appropriation 拨款；拨用；拨付 88uoA6Y8h  
appropriation account 拨款帐目 10}<n_I  
Appropriation Bill 拨款法案 -8zdkm8k  
appropriation-in-aid system 补助拨款办法 tEuVn5  
approved assets 核准资产 :Eb=jWA  
approved basket stock 认可一篮子证券 s$g3_
_|Y  
approved budget 核准预算 p`qy57  
approved charitable donation 认可慈善捐款 @V}!elV  
approved charitable institution 认可慈善机构 E|_J  
approved currency 核准货币；认可货币 w 3kX!%a:  
approved estimates 核准预算 ZX0#I W  
approved estimates of expenditure 核准开支预算 u!CcTE*  
approved overseas insurer 核准海外保险人 {q!GTO
 
approved overseas trust company 核准海外信托公司 (
4f]<Qt  
approved pooled investment fund 核准汇集投资基金 {e!3|&AX  
approved provident fund scheme 认可公积金计划 ~v>3lEGn*  
approved provision 核准拨款 RoFoEp  
approved redeemable share 核准可赎回股份 .~O- <P#  
approved regional stock 认可地区性证券 A'6-E{  
approved retirement scheme 认可退休金计划 "UYlC0 S\  
approved subordinated loan 核准附属贷款 >BWe"{;  
arbitrage 套戥；套汇；套利 P(xgIMc H  
arbitrageur 套戥者；套汇者 Se}&2 R  
arbitrary amount 临时款项 nPW=m`jG
 
arrangement 措施；安排；协定 qx5jaa3  
arrears 欠款 _s18^7  
arrears of pay 欠付薪酬 `(uN_zvH  
arrears of revenue 逾期未收税款；逾期未收的帐项 J.(mg D  
articles of association 组织章程；组织细则；组织章程细则 <s=i5t My5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DFMf"_p  
ascertainment of profit 确定利润 %w#z  
"Asia Clear" “亚洲结算系统” yz7Fe  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7u`:e,'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Og-v][  
Asian Development Fund [ADF] 亚洲发展基金 oL U!x
 
Asian dollar bond 亚洲美元债券 {%Rntb  
Asian dollar market 亚洲美元市场 Cu!S|Xj.  
Asian dollar rate 亚洲美元利率 i~"lcgoO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 vd9PBN  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a)S{9q}%  
asked price 沽盘；喊价；索价；卖方报价 s5\<D7  
assessable income 应评税入息 sK@]|9ciQ  
assessable loss 应评税亏损 d
vcLZK  
assessable profit 应评税利润 50e vWD  
assessable value 应评税值 uCHM  
assessed profit 估定利润 a! 3eZ,  
assessed value 经评估价值 LGh#  
assessment 评税；评定；估价；评税单 SuA  @S  
assessment number 评税编号；估价编号 cO8yu`4!e  
assessment of additional tax 补加税评税 B7.<A#y2  
assessment of performance 业绩评估；实绩评价 7Hg;SK6t0  
Assessor 评税主任 8b"vXNB.f  
asset price bubbles 资产价格泡沫 ':|E$@$W  
asset-backed securities 具资产保证的证券 ,`!>.E.  
assets accretion 资产增值 \E1CQP-  
assets and liabilities 资产与负债 =F% <W7  
assets betterment statement 资产递增表；资产改进表 1*?XI  
assets lending 实物放款；有抵押贷款 ~^/BAc  
assets of the company passing on the death 死者去世时转移的公司资产 LJSx~)@  
assets pledged as security for liabilities 用作负债抵押的资产 ]+5Y\~I  
assets portfolio 资产投资组合 l0PXU)>C  
assets price 资产价格 ,&iEn}xG7i  
assets quality 资产质素 /b]+RXvxj  
assets realization 资产变现 #y8Esik  
assets refinancing arrangement 资产再集资安排 |JiN; O+K  
assets securitization 资产证券化 ,f~)CXNT?  
assets situated outside Hong Kong 在香港以外地方的资产 kl|m @Nxp
 
assets stripping 削减资产；拆卖资产 BPSie0  
assets value 资产值 +3J5j+  
assignee 承让人 uHuL9Q^  
assignment 转让；转让书；转让契 5Mp$u756  
assignment of interest 权益转让 06 an(&a9  
assignment of letters patent and trade mark 专利证书及商标转让 z s\N)LyM  
assignment of property 物业转让；物业转让书 FwV5{-(  
assignment right 转让权 I@kMM12>c  
assignor 转让人 8iPA^b|sz{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 S;"$02]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J;k8 a2$_  
associate member 附属会员 E J&w6),d  
associated body corporate 相联法人团体 h ^Wm03w  
associated company 相联公司；联属公司 )_kU,RvZ  
associated corporation 相联法团 m'KEN<)s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ll ^I;o0  
公认会计师公会〔英国〕 jA3xDbM  
Association of Futures Exchange Brokers 香港期货经纪协会 3F9dr@I.7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 lQL/I[}  
association of underwriters 承保人组织 B$G9#G6pZ  
assumption of control 接管 h^f?rWD:nz  
assurance 担保；保险；转易；转易书 /tJ%gF  
assurance of interest 权益的转易 m0*_  
at 19XX price 按一九ＸＸ年价格计算 3 jghV?I{T  
at a discount 按赔价计算；按贴水价格计算；打折扣 -+0!Fkt@,  
at a premium 按溢价计算；按升水价格计算 &23{(]eO  
at call 通知付款；按通知 geNvp0  
at constant market price 按固定市价计算 &r!jjT  
at constant price 按固定价格计算 ]V,#>'  
at cost 按成本计算 ft$ 'UJ%j  
at current market price 按当时市价计算；按现时市价计算 @=?#nB&  
at current price 按当时价格计算；按现时价格计算 7WHq'R{@  
at factor cost 按要素成本计算；按生产要素成本计算 =&mdxKoT0  
at money-of-the-day price 按付款当日价格计算 r@CbhD  
at or better 按指定或较佳价位〔买卖指令〕 qhmA)AWG>  
at par 按面值计算；平价 ${tBu#$-d  
at sight 见票即付 'DUYf5nF  
at the close 按收市盘 +hIMfhF  
at the opening 按开市盘 acI%fYw5p`  
attestation 见证；见证条款 CtHsi8m  
at-the-money option 平价期权 2U
3WH.o  
attorney 受权人；受托代表人 IIAm"=*  
attornment 新拥有人承认书 Y+C6+I<3  
attributable profit 可归属利润 ([NS%  
attributable share value 可归属股份价值 (/|f6_9!  
Auckland Stock Exchange 奥克兰证券交易所 *X2dS {  
auction 拍卖 RaA7 U   
auctioneer 拍卖商 H284 ]i  
audit 审计；核数 AQs_(L
R  
Audit Commission 审计署 FXbalQ?^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] QaLVIsnfN  
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〕 DuRC1@e  
audit review 帐目审查 {;={abj  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 85{@&T  
audited account 审计帐目；经审计的帐目 V7?Pv Q  
audited annual account 经审计的周年帐目 Va
h.tOU  
audited balance sheet 经审计的资产负债表 Zzv,p  
auditor 核数师；核数主任；审计师 (kJ"M4*<F'  
auditor's certificate 核数师证明书；审计师证明书 fRt&-z('  
auditor's report 核数师报告；审计师报告 qbo W<W<H1  
Aussie bond 澳元债券 O*1la/~m  
austerity budget 紧缩预算 u:>*~$f   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?ehUGvV2  
Australia All Ordinaries Index 澳洲所有普通股票指数 (y?`|=G-xT  
Australian Dollar [AUD] 澳元 wTn"  
Australian Options Market 澳大利亚期权市场 \P9HAz'6  
Australian Securities Commission 澳洲证券事务监察委员会 $kh6-y@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )z7+%nTO  
Australian Stock Exchange 澳大利亚证券交易所 \Bn$b2j!%  
Austrian Schilling [ATS] 奥地利先令 '.zr:l  
authentication 认证；鉴证 !%'c$U2  
authority to purchase 委托购买证；委购书 AAK}t6  
authorization 认可；核准；授权；授权书 #+;0=6+SM  
authorization by direction 指示授权 0{>P^z  
authorization by instruction 指令授权
*%QTv3{  
authorization by warrant 令状授权 z
g{  
authorization of unit trust 单位信托的认可 1y.!x~Pi,  
authorized agent 指定代理人 y73@t$|  
authorized capital 法定资本 =mh)b]].4\  
authorized clerk 出市员 6}q# c  
authorized dealer 认可交易商
$1myf Z  
authorized financial institution 认可财务机构 ^qPS&G  
authorized fund 认可基金 Ok_)C+o  
authorized fund house 获授权的基金公司；认可基金公司 #zKF/H|_R  
authorized institution 认可机构 -;U3$[T,J7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3qq6X?y*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 d<v)ovQJ]  
authorized insurer 获授权保险人；获认可承保人 oB
zjEv  
authorized investment 特准投资项目 d+g+{p>?  
authorized person 获授权人 _"sFLe{  
authorized representative 获授权代表 !,N),xG}~  
authorized share capital 法定股本 S.NLxb/
 
automated quotation system 自动报价系统 `L {dF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \Zo xJ&  
自动交易系统〔香港期货交易所有限公司〕 ]39A1&af}  
automatic adjustment mechanism 自动调整机制 q}%;O >Z  
automatic adjustment system 自动调整系统 1ogh8%  
Automatic Clearing House 自动票据交换所 ,7izrf8  
automatic exchange rates accumulation system 自动化汇率累集系统 #zw 'H9l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =#{i;CC%  
automatic teller machine [ATM] 自动柜员机 *M()z.N  
autopay 自动转帐 b+mh9q'5E  
available assets 可用资产 QP4`r#,  
available fiscal reserve 现存财政储备 IF.6sJg:  
available profit 可用利润 F anA~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 S-)%#  
average 平均；平均数；海损 \S"YLRn"  
average basic salary 平均基本薪金
9h 0^_|"  
average consumer expenditure 平均消费开支；一般消费开支 /(skIvE|  
average cost 平均成本 !_=3Dz  
average cost of land production 增辟土地平均成本 ]
0)=0pc]E  
average daily turnover 平均每日成交额 Q2ky|  
average daily wage rate 平均每日工资率 oS_<;Fj  
average expenditure pattern 平均开支模式 .+hM1OF`x  
average growth rate 平均增长率 ""^.fh  
average net fixed assets 固定资产平均净值 a |+q:g0M  
average of relatives 相对价格平均数 kDr0D$iE  
average price 平均价格 b7? 2Pu  
average propensity to consume 平均消费倾向；一般消费倾向 [lX3":)  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -(+/u .  
average rate 平均率 _J`q\N K  
average revenue 平均收入；平均收益 IBr|A  
average stock 平均库存；平均存货 4).>b3OhX  
average yearly rent 平均年租 ~F9WR5}]  
avoidance of double taxation 避免双重课税 ^ql+l~  
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 -wj
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