一些有用的会计术语(也不知道发的地方对不对)A

A: p;mV?B?oAQ  
A share Ａ股；甲类股份 U:|:Y=O?Q  
abatement of tax 减税；减扣免税额 w=~X6[+3  
ABN AMRO Bank N.V. 荷兰银行 b>'c   
above-the-line expenditure 线上项目支出；经常预算支出 S4!B;,?AxN  
above-the-line receipt 线上项目收入；经常预算收入 Krr51`hZH  
ABSA Asia Limited 南非联合亚洲有限公司 .RbPO#(  
absolute change 绝对数值变更 ~6[3Km|2  
absolute expenditure 实际开支 _iu^VK,}  
absolute guideline figure 绝对准则数字 %htwq]rZd  
absolute interest 绝对权益 k40`,;}9  
absolute order of discharge 绝对破产解除令 R l)g[s  
absolute profit margin 绝对利润幅度 OZe`>Q6  
absolute value 实值；绝对值 0.B'Bvn=s2  
absolutely vested interest 绝对既得权益 ?VyiR40-Cx  
absorbed cost 已吸收成本；已分摊成本 ^+Vf*YY 8  
absorption 吸收；分摊；合并 rt\.|Hr4s  
absorption rate 吸收率；摊配率；分摊率 $Ut1vp1$  
ACB Finance Limited 亚洲商业财务有限公司 P[H 4Yp  
acceptable form of reciprocity 合理的互惠条件
ayLINpL  
acceptable rate 适当利率；适当汇率 bq{eu#rQJ  
acceptance agreement 承兑协议 z AY -Y  
acceptance for honour 参加承兑 Yr>7c1FZi  
acceptor 承兑人；接受人；受票人 e`?o`@vO,  
acceptor for honour 参加承兑人 O/oLQoH  
accident insurance 意外保险 =r~ExW}+  
Accident Insurance Association of Hong Kong 香港意外保险公会 [`1@`5SL-  
accident insurance scheme 意外保险计划 eX'V#K#C  
accident year basis 意外年度基准 > v4+@o[~  
accommodation 通融；贷款 M4t:)!dji?  
accommodation bill 通融票据；空头票据 , ksr%gR+  
accommodation party 汇票代发人 V:lKF')  
account balance 帐户余额；帐户结余 6N/6WrQEeg  
account book 帐簿 <{z-<D
;  
account collected in advance 预收款项 2WB`+oWox  
account current book 往来帐簿 z#d*Odc  
account of after-acquired property 事后取得的财产报告 $WsyAUl  
account of defaulter 拖欠帐目 >ni0:^vp  
account payable 应付帐款 VD+v\X_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5#dJga/88  
account receivable 应收帐款 z:A_  
account receivable report 应收帐款报表 ye4GHAm,p  
account statement 结单；帐单；会计财务报表 s=<65  
account title 帐户名称；会计科目 $IJ"fs  
accountant's report 会计师报告 kXOc)  
Accountant's Report Rules 会计师报告规则 perhR!#J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ].@8/. rg  
Accounting Arrangements 《会计安排》 w$jSlgUHy)  
accounting basis 会计基础 RH;A|[7T&  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,9$|"e&  
Accounting Circular 《会计通告》 K!v\r
"N  
accounting class 会计类别
, Q
)  
accounting date 记帐日期；会计结算日期 e[db?f2!  
accounting for money 款项核算  4Gj  
Accounting Officer 会计主任 &3\3wcZ,q  
accounting period 会计报告期；会计期  H@sM$8  
accounting policy 会计政策；会计方针  *1*i5c  
accounting practice 会计惯例 D=M'g}l  
accounting principle 会计准则 Q3[nS(#Z/=  
accounting record 会计记录 B_"PFWwg  
accounting report 会计报告 MSe>1L2=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  8(}cbW  
Accounting Society of China 中国会计学会 S)`@)sr  
accounting statement 会计报表 ]<u%jTQREd  
accounting system 会计制度；会计系统 .RWq!Z=)3  
accounting transaction 会计事项；帐务交易 "71Y{WQ   
accounting treatment 会计处理 RG_
6& A  
accounting year 会计年度 S>d7q  
accretion 增值；添加 ">q?(i\  
accrual 应计项目；应累算数目 }synU]^7\  
accrual basis 应计制；权责发生制 p\tA&>3-  
accrual basis accounting 应计制会计；权责发生制会计 {z@a{L:SC  
accrue 应累算；应计 C
J6vS  
accrued benefit 应累算利益 Ba76~-gK$  
accrued charges 应计费用 Eg1|Kg\&  
accrued cumulative preference share dividend 应累算的累积优先股股息 ceae~  
accrued expenses 应累算费用 HC| ]Au  
accrued interest payable 应付利息；应计未付利息 Q$Q:Jm53  
accrued interest receivable 应收利息；应计未收利息 |wyua@2  
accrued right 累算权益 N"zl7.E  
accruing profit 应累算的利润 +ux`}L(  
accumulated fiscal reserve 累积财政储备 1|$J>  
accumulated profit 累积利润；滚存溢利 B
+2.:Zn6  
accumulated reserve 累积储备 B8>@q!G8P  
accumulation of surplus income 累积收益盈余 1{G@'#(  
acquired assets 既得资产 d,o|>e$  
acquisition 收购；购置；取得 UK.=Y9  
acquisition cost 购置成本 ;bFd*8?;  
acquisition expenses 购置费用 0"iQHi  
acquisition of 100% interest 收购全部股权 X&A2:A 6\+  
acquisition of control 取得控制权 j+2-Xy'  
acquisition of fixed assets 购置固定资产 0,6!6>BOT  
acquisition of shell “买壳” a,e;(/#\7  
acquisition price 收购价 hfs QAa  
act of God 天灾 u\
)q.`  
acting partner 执事合伙人 X @X`,/{X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7Kti&T  
active partner 积极参与的合伙人 x6Q_+!mnk  
active trading 交投活跃 8x9;3{R  
actual circulation 实际流通 +B4i,]lCx  
actual cost 实际成本 VgMuX3=  
actual expenditure 实际开支；实际支出 ^%qQ)>I=j  
actual income 实际入息；实际收入；实际收益 H:o=gP60]  
actual market 现货市场 8cj}9}k  
actual price 现货价；实际价格 7+rroCr"  
actual profit 实际利润 MF+F8h>/  
actual quotation 实盘；实际价位；实际报价 t!0 IQ9\[*  
actual year basis 按实际年度计算 ^vTp.7o~5  
actuals 实货 TtgsM}Fm  
actuarial investigation 精算调查 * K0aR!  
actuarial principle 精算原则
;p:CrFv  
actuarial report 精算师报告 :*J!  
Actuarial Society of Hong Kong 香港精算学会 i$H9~tPs  
actuarial valuation 精算师估值 `(~oZbErM  
actuary 精算师 vh^?M#\  
ad referendum agreement 暂定协议；有待覆核的协定 kM3#[#6$!  
ad valorem duty 从价税；按值征税 3*oZol/  
ad valorem duty system 从价税制 %\!@$]3q  
ad valorem fee 从价费 m2Wi "X(I_  
ad valorem tariff 从价关税 I1JF2"{c  
additional allowance 额外免税额 /Y| <0tq  
additional amount for unexpired risk 未过期风险的额外款额 P#AS")Sj  
additional assessable profit 补加应评税利润 PsN_c[+  
additional assessment 补加评税 \sS0@gnDI  
additional commitment 额外承担 l)Mi?B~N  
additional commitment vote 额外承担拨款 ](z*t+">  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3/8<dc  
additional dependent parent allowance 供养父母额外免税额 ~P"o
_b6,k  
additional provision 额外拨款 ^-(DokdBn  
additional stamp duty 附加印花税 v+'*
.Iv:  
additional tax 补加税罚款；补加税款 %4Yq (e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l<yYfGO  
adjudged bankrupt 被裁定破产 ;t4YI7E*  
adjudicated bankrupt 裁定破产人 *4c5b'u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P3TM5  
adjudication of bankruptcy 裁定破产；宣告破产 )%HIC@MM6  
adjudication of insolvency 裁定无力偿还债务 j-t"  
adjusted actual 经调整的实数；调整后的实数 3lN@1jlh  
adjusted current assets 经调整的流动资产；调整后的流动资产 K8h\T4  
adjusted figure 经调整的数字；调整后的数额 eCG{KCM~_Z  
adjusted liabilities 经调整的负债；调整后的负债 [$Jsel<T=  
adjusted loss 经调整的亏损；调整后的亏损 euET)Ccq  
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 c;88Wb<|W  
adjusted profit 经调整的利润；调整后的利润 C9eisUM  
adjusted surplus 经调整的盈余额；调整后的盈余额 [iC]Wh%  
adjusted value 经调整的价值；调整后的价值 YAd%d|Q  
adjustment 调整；修订；理算〔保险〕 STz@^A  
adjustment centre 调剂中心 Xi!e=5&Pa  
adjustment lag 调整过程的时间差距；调整时差 1eI_F8I U  
adjustment mechanism 调整机制 6u{%jSA>D\  
adjustment of loss 亏损调整 j k&\{  
adjustment process 调整过程；调整程序 >C`#4e?}  
adjustment range 调整幅度 ~gg&G~ET  
administered exchange rate 受管制汇率 }l_8~/9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 54oJMW9  
administration expenses 行政费用 8qoA5fW>  
administration fee 手续费；行政费 T2|os{U  
administration in bankruptcy 破产管理 &5QvUn
  
administration order 遗产管理令 -:Bgp*S  
administrator 管理人；遗产管理人 Asj<u!L  
administrator of the estate 遗产管理人 $}=r45e0K  
admission of debt 债项承认书 o+Q2lO5  
admission of proof 接纳债权证明 c!mMH~#  
advance 放贷款项；垫付款项；预支款项；预付款项 6Y9<| .  
advance account 暂支帐目；预付款帐户 <|hrmwk|  
advance compensation 预付补偿金 uFFC.w  
advance from shareholder 股东垫款 kkXe=f%  
advance pending reimbursement 预支以待日后付还 gOy{ RE  
advanced economy 先进经济体系 6xu%M&ht  
advancement 预付；预付财产 gZ=$bR  
advances warrant 垫款令 QRwOv  
advancing 贷出 =FfR?6 ~  
adverse balance 逆差 w{GEWD{&  
adverse exchange 逆汇 \8USFN~(Y  
advertisement addressed to shareholders 在报章刊登的致股东通告 ypx`!2Q$  
advice for collection 托收通知书 =`l><  
advice of drawing 提款通知书；汇票通知书 Z 4c^6v  
advice of payment 付款通知 }sp?@C,Z  
Advisory Committee [Securities and Futures Commission] ,C|aiSh0-  
谘询委员会〔证券及期货事务监察委员会〕 /'^BHA|h  
Advisory Committee on Diversification 经济多元化谘询委员会 ~w(A3I.  
affidavit 誓章；遗产申报誓章 V(Oi!(H;v  
affidavit of no receipt 述明无收款的誓章 >L$9fn/J  
affiliate 联号；联营公司；附属公司 aj-:JTf  
affiliated company 附属公司；联号；联营公司 U@:l~xJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .ZM0cwF  
affordability 负担能力 #;UoZJ B  
African Development Bank [AfDB] 非洲开发银行 ,2P/[ :  
after-acquired property 事后取得的财产 &uI33=  
after-hours dealing 市后交易 U\>k>|Jr{  
after-tax profit 税后盈利；税后利润；税后溢利 %cASk>
^i  
agency agreement 代理协议 PmT<S,}L  
agency expenses 代理机构的开支 e'
|c59E  
agency fee 代理费 6mjD@  
Agency Law 《代理法》 Pt'=_^Io  
agent 代理人；承销人 !"'@c  
agent of company 公司代理人 p$<){,R  
agent's fee 代理人费；经纪费 %m$t'?  
aggregate 总计；总数；总体数字 !k#N] 9D3  
aggregate amount 总款额；总额 Ld=6'C8ud  
aggregate assets and liabilities 总体资产与负债 :^]FpUY  
aggregate at constant price 按固定价格计算的总体数字 EdZNmL3cB  
aggregate demand 总需求 ,.&D{$1W  
aggregate gross position 总持仓量 4ZB]n,pfT  
aggregate limit 总限额 S(:|S(  
aggregate of salaries tax 合计薪俸税 ~L.5;8a3Pe  
aggregate performance 总体表现；总体业绩 @"m+
9ZY  
aggregate supply 总体供应 {<i(aq
?  
aggregate surplus 总盈余 1h`#H:  
aggregate total 整体总额 +:u &]  
aggregate value 总值；合计价值 lT'V=,Y t  
aggregated basis 合计基准 /}s#   
aggregated net chargeable income 合计应课税入息实额 Sf t,$  
aggregation 合并计算；合计；总和 D?"Q)kVuD  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~)5k%?.  
aggregation of property 财产的总和 Vb?_RE_H  
agio 差价；贴水 g5 y*-t  
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》 ,|w,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E%$[*jZ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 )F6p+i="  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment VGOdJ|2]Wr  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 UiZ1$d*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /q^_ 'Lp  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pH0MVu(W  
agreement for a settlement 授产协议 MED_#OS  
agreement for assignment 转让协议 4rD&Lg'  
agreement for sale 售卖协议；买卖协议 2F:X:f  
agreement for sale and purchase 买卖协议 b=:%*gq,  
agreement for the payment of interest 支付利息协议 Sbj{)  
agreement for the repayment of money 还款协议 '@#l/9
 
agreement of reinsurance 再保险协议 :kucDQE({?  
Agricultural Bank of China 中国农业银行 ~P9^4  
air passenger departure tax 飞机乘客离境税 +b{tk=Q:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'he&h4fm  
airport tax 机场税 S|_lbMZM  
alcohol duty 酒精税 [V;Q#r&+  
alienation 让与；让渡；转让 ak(P<OC-  
alimony 生活费；赡养费 --TY[b  
All Ordinaries Index [AOI] 所有普通股指数 AUR{O  
all risks 全险；综合险 JwUz4  
All Sales Record for Stock Market 《股票市场成交报告》 > Cx;h=  
Allied Capital Resources Limited 新联财务有限公司 Y+3r{OI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 vFK(Dx  
allocation letter 拨款信件 `_M&zN  
allocation of fund 分配款项；预留款项 r D|Bj(X8  
allocation of profit 利润分配；溢利分配 Y IVN;:B.  
allocation warrant 拨款令 }k6gO0z  
allotment 分配；配股 , ins/-3  
allotment notice 股份配售通知；配股通知 _\AT_Zmy  
allotment of shares 股份分配 HE3x0H}o>  
allowable 可获宽免；免税的 5Veybchy "  
allowable business loss 可扣除的营业亏损 R<ZyP~  
allowable expenses 可扣税的支出 _({K6adb  
allowance 免税额；津贴；备抵；准备金 mQ:5(]v  
allowance for debts 债项的免税额 PL
7_j  
allowance for depreciation by wear and tear 耗损折旧免税额 wU5= '  
allowance for funeral expenses 殡殓费的免税额 fMZc_dsW9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X6o iOs  
allowance for repairs and outgoings 修葺及支出方面的免税额 =bb)B(  
allowance to debtor 给债务人的津贴 +p &$`(  
alteration of capital 资本更改 3d>xg%?  
alternate trustee 候补受托人 @ {8xL  
amalgamation 合并 q]z%<`.9*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YXTd^M~@D  
ambit of charges 征税范围；收费范围 x5!lnN,#  
amended valuation 经修订的估值 U("m}^  
American Commodities Exchange 美国商品交易所 *7!*kqg!u  
American Express Bank Limited 美国运通银行 l1}HJmom
 
American Stock Exchange 美国证券交易所 c`!8!R  
amortization 摊销 wfBf&Z0{  
amount due from banks 存放银行同业的款项 yyuf  
amount due from banks abroad 存放海外银行同业的款项 +FtL_7[v  
amount due from holding companies 控股公司欠款 )R"deb=s  
amount due from local banks 存放本港银行同业的款项 JJE0q5[  
amount due to banks 银行同业的存款 m*H6\on:  
amount due to banks abroad 海外银行同业的存款 Y1U\VU  
amount due to holding companies 控股公司存款 x-ZCaa}O  
amount due to local banks 本港银行同业的存款 #6qLu  
amount due to outport banks 外埠银行同业的存款 oA
$]%  
amount for note issue 发行纸币的款额 )\0LxsZ  
amount of bond 担保契据的款额 ^[-3qi  
amount of consideration 代价款额 |>AHc_:$$  
amount of contribution 供款数额 rTLo6wI  
amount of indebtedness 负债款额 .g95E<bd  
amount of principal of the loan 贷款本金额 _;`g*Kx  
amount of rates chargeable 应征差饷数额 >PK\bLEo  
amount of share capital 股本额 >-<7 r?~  
amount of sums assured 承保款额 99..]  
amount of variation 变动幅度 /,#&Htk  
amount of vote 拨款数额 dFVm18  
amount payable 应付款额 7Ys\=W
1  
amount receivable 应收款额 ixIfJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $sR-J'EE!  
analysis 分析 ]h0K*{  
ancillary risk 附属风险 Xw[|$#QKM  
annual account 周年帐目；周年帐目报表；年度决算；年结 z9[BQ(9t  
annual accounting date 年结日期 \Dn an5H/  
annual allowance 每年免税额；年积金；年度津贴；年津 }@S''AA\  
annual balance 年度余额 G/5]0]SO  
annual disposable income 每年可动用收入
0'.
7dzz  
annual estimates 周年预算 &nEQ`3~F  
annual fee 年费 S)[$F}  
annual general meeting 周年大会 N8w@8|KM  
annual growth rate 年增率；每年增长率 d 1b
x5U  
annual long-term supplement 长期个案每年补助金
] cY  
annual pensionable emolument 可供计算退休金的年薪 Rt10:9Kz$  
annual report 年报 vx8-~Oq{|;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5(sWV:_2  
annual return 周年报表；周年申报表；每年报税表格 6t(I.>-  
Annual Return Rules 《周年报表规则》 5W=jQ3 C  
annual review of consumer prices 每年消费物价回顾 7*&$-Hv  
annual roll-forward basis 逐年延展方式 R-2V C  
annual salary 年薪 Swg%[r=p=  
annual statement 年度报表；年度决算表 ~}fQ.F*7R  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 l
GAKHCs  
annuitant 年金受益人 51lN,VVD  
annuity 年金 X0QLT:J b  
annuity contract 年金合约 >k{KwFB^S  
annuity on human life 人寿年金 17{$D,P  
antecedent debt 先前的债项 &;O)Dw  
ante-dated cheque 倒填日期支票 4S+sz?W2j  
anticipated expenditure 预期开支 p+>vX X  
anticipated net profit 预期纯利 :pZWFJ34{  
anticipated revenue 预期收入 d*{NAq'9X  
anti-inflation measure 反通货膨胀措施 8bIwRVA2\  
anti-inflationary stance 反通货膨胀立场 (jY -MF3  
apparent deficit 表面赤字 6$|!_94>*)  
apparent financial solvency 表面偿债能力 [nnX,;  
apparent partner 表面合伙人 1SYBq,[])  
application for personal assessment 个人入息课税申请书 PRE\2lLY  
application of fund 资金应用 UF ]g6u  
application to release as liquidator and to destruct the books of accounts and documents j >wT-s  
申请免除清盘人职务及毁灭帐簿与文件 )HN,Az"  
appointed actuary 委任精算师 .:)nG(7f<  
appointed auditor 委任核数师；委任审计师 Q7-d]xJ^  
appointed trustee 委任的受托人 vtS[Tkk|A  
appointer 委任人 &:"[hU  
apportioned pro rata 按比例分摊 'U"ub2j  
apportionment 分配；分摊 yxt`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lB Y"@N  
apportionment formula 分摊方程式 A!&hjV`  
apportionment of estate duty 遗产税的分摊 g,N"o72)  
appraisal 估价；评估 sC=fXCGW\p  
appreciable growth 可观增长 *j0kb"#  
appreciable impact 显着影响 jg_##Oha  
appreciable increase 可观增长 mSu1/?PS  
appreciation 增值；升值 Bco_\cpt]z  
appreciation against other currencies 相对其他货币升值 (3>Z NTm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gADEjr*H  
appreciation tax 增值税 ~J Xqyw}  
appropriation 拨款；拨用；拨付 C=z7Gk=  
appropriation account 拨款帐目 ,?Bo x  
Appropriation Bill 拨款法案 k}yUD 0Y  
appropriation-in-aid system 补助拨款办法 |rDv!m  
approved assets 核准资产 ?xbPdG":R  
approved basket stock 认可一篮子证券 C/w!Y)nB=  
approved budget 核准预算 7fg +WZ  
approved charitable donation 认可慈善捐款 F
B-_a  
approved charitable institution 认可慈善机构 LS=HX~5C  
approved currency 核准货币；认可货币 ?u`TX_OsB  
approved estimates 核准预算 >,Zf3M  
approved estimates of expenditure 核准开支预算 &!lGx7zf  
approved overseas insurer 核准海外保险人 p+;[i%`  
approved overseas trust company 核准海外信托公司 ~HH#aXh*  
approved pooled investment fund 核准汇集投资基金 FYe(SV(9  
approved provident fund scheme 认可公积金计划 `6.rTs$<  
approved provision 核准拨款
5+gSpg]i  
approved redeemable share 核准可赎回股份 %S<0l@=5`l  
approved regional stock 认可地区性证券 lUR7zrwJ]o  
approved retirement scheme 认可退休金计划 ,c%>M^d  
approved subordinated loan 核准附属贷款 O<1qU M  
arbitrage 套戥；套汇；套利 nbpGxUF`]  
arbitrageur 套戥者；套汇者 *[(}rpp M  
arbitrary amount 临时款项 j5,vSh~q;'  
arrangement 措施；安排；协定 U2DE"  
arrears 欠款 wi]F\ q"Y^  
arrears of pay 欠付薪酬 _IA@X. )?  
arrears of revenue 逾期未收税款；逾期未收的帐项 /idQfff  
articles of association 组织章程；组织细则；组织章程细则 ctv=8SFv(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MmjeFv  
ascertainment of profit 确定利润 !NNq(t  
"Asia Clear" “亚洲结算系统” zF6]2Y?k%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _oB!-#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Hq{i-z+  
Asian Development Fund [ADF] 亚洲发展基金 ZR~ *Yofy  
Asian dollar bond 亚洲美元债券 bN6FhKg|  
Asian dollar market 亚洲美元市场 s/,wyxKd  
Asian dollar rate 亚洲美元利率 iI27N'g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 M>pcG.6V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j0p'_|)(  
asked price 沽盘；喊价；索价；卖方报价 /e^q>>z  
assessable income 应评税入息 88)F-
St  
assessable loss 应评税亏损
u;fD4CA  
assessable profit 应评税利润 rpk )i:k\  
assessable value 应评税值 `wJR^O!e  
assessed profit 估定利润 eB`7C"Z  
assessed value 经评估价值 q1Ja*=r  
assessment 评税；评定；估价；评税单 M(l>^N8W8  
assessment number 评税编号；估价编号 VpDNp (2  
assessment of additional tax 补加税评税 B?qLXRv  
assessment of performance 业绩评估；实绩评价 |fx*F}1  
Assessor 评税主任 vjy59m  
asset price bubbles 资产价格泡沫 zFy0SzF  
asset-backed securities 具资产保证的证券 o1j_5c PS  
assets accretion 资产增值 pXfg{2  
assets and liabilities 资产与负债 ,4bqjkX5q  
assets betterment statement 资产递增表；资产改进表 }n+#o!uEf  
assets lending 实物放款；有抵押贷款 @S/jVXA  
assets of the company passing on the death 死者去世时转移的公司资产 CS;bm`8a  
assets pledged as security for liabilities 用作负债抵押的资产 3d qj:4[f  
assets portfolio 资产投资组合 Sga/i?!  
assets price 资产价格 iWbrX1 I+  
assets quality 资产质素 7V6gT}R  
assets realization 资产变现 oUMY?[Wp  
assets refinancing arrangement 资产再集资安排
n+db#qAj5  
assets securitization 资产证券化 UN7>c0B  
assets situated outside Hong Kong 在香港以外地方的资产 1gEeZ\B-&  
assets stripping 削减资产；拆卖资产 |IbCN  
assets value 资产值 K,7IBv,B[  
assignee 承让人 qNI2+<u)j  
assignment 转让；转让书；转让契 O7p>"Bh  
assignment of interest 权益转让 nE!h&}(  
assignment of letters patent and trade mark 专利证书及商标转让 LTGKs^i4  
assignment of property 物业转让；物业转让书 t(-`==.R  
assignment right 转让权 fVlTsc|e  
assignor 转让人 >z'kCv
  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  ~yQby&s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #HjiE  
associate member 附属会员 ZXP9{Hh  
associated body corporate 相联法人团体 lkNaSz[  
associated company 相联公司；联属公司 wAC*D=Qj  
associated corporation 相联法团 6I0
G.N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0Q^a*7w`8a  
公认会计师公会〔英国〕 Uq0GbLjv"  
Association of Futures Exchange Brokers 香港期货经纪协会 :x*|?zII  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $q_e~+SXT  
association of underwriters 承保人组织 N/ 7Q(^  
assumption of control 接管 Pqe{C?7B  
assurance 担保；保险；转易；转易书 =Ri'Prx&  
assurance of interest 权益的转易 s8,{8k  
at 19XX price 按一九ＸＸ年价格计算 XG]ltSOy  
at a discount 按赔价计算；按贴水价格计算；打折扣 h,-8( S  
at a premium 按溢价计算；按升水价格计算 )Mw<e  
at call 通知付款；按通知 @D<q=:k  
at constant market price 按固定市价计算 zKycd
*X  
at constant price 按固定价格计算 5$kv,%ah  
at cost 按成本计算 =YZyH4eI  
at current market price 按当时市价计算；按现时市价计算 F9DY\EI  
at current price 按当时价格计算；按现时价格计算 N*~G ]  
at factor cost 按要素成本计算；按生产要素成本计算 }cov"o  
at money-of-the-day price 按付款当日价格计算 ~f/nq/8  
at or better 按指定或较佳价位〔买卖指令〕 jSLNQ  
at par 按面值计算；平价 F`W8\u'db  
at sight 见票即付 Gw3H1:yo  
at the close 按收市盘 ,2H@xji [  
at the opening 按开市盘 O>YXvu  
attestation 见证；见证条款 rQ0V3x1"Qx  
at-the-money option 平价期权 K)m\x
zT/  
attorney 受权人；受托代表人 >heFdKq1  
attornment 新拥有人承认书 [nQ<pTg~r  
attributable profit 可归属利润 k5]M~"  
attributable share value 可归属股份价值 4a'GWzUtS  
Auckland Stock Exchange 奥克兰证券交易所 xHs8']*
\  
auction 拍卖 ,uEi*s>  
auctioneer 拍卖商 5v51:g>c  
audit 审计；核数 {VWX?Mm  
Audit Commission 审计署 ~-r*2bR  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] QfI=  
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〕 dA;f`Bi;Q  
audit review 帐目审查 cN/8b0C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 d|UK=B^x  
audited account 审计帐目；经审计的帐目 zLQplw`#  
audited annual account 经审计的周年帐目 M" |Mte  
audited balance sheet 经审计的资产负债表 ?S9!;x<  
auditor 核数师；核数主任；审计师 [12^NEt  
auditor's certificate 核数师证明书；审计师证明书 -]1
F]d
 
auditor's report 核数师报告；审计师报告 &yFt@g]  
Aussie bond 澳元债券 :Oz! M&Ov  
austerity budget 紧缩预算 (+'*_   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H-gq0+,yE  
Australia All Ordinaries Index 澳洲所有普通股票指数 S`yY<1[O  
Australian Dollar [AUD] 澳元 $_N<! h*\  
Australian Options Market 澳大利亚期权市场 VG
LE5lP X  
Australian Securities Commission 澳洲证券事务监察委员会 y}NBJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `'BvUTDyZ  
Australian Stock Exchange 澳大利亚证券交易所 a~b^`ykcWP  
Austrian Schilling [ATS] 奥地利先令 e<_p\LiOS  
authentication 认证；鉴证 K2J DG.<  
authority to purchase 委托购买证；委购书 Y|bCbaF  
authorization 认可；核准；授权；授权书 Jj:4l~b,w  
authorization by direction 指示授权 b"-eQb  
authorization by instruction 指令授权 |2,'QTm=  
authorization by warrant 令状授权 8+5-7)  
authorization of unit trust 单位信托的认可  r"s <;  
authorized agent 指定代理人 ~`Q8)(y<#$  
authorized capital 法定资本 H]a;<V9[  
authorized clerk 出市员 w{$t:l)2,  
authorized dealer 认可交易商 9OYsI
 
authorized financial institution 认可财务机构 q.L0rY!  
authorized fund 认可基金 Hd(|fc{2  
authorized fund house 获授权的基金公司；认可基金公司 %a-:f)@  
authorized institution 认可机构 SOo/~giz|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 mZ9+.lm  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ndRy&[f7  
authorized insurer 获授权保险人；获认可承保人 >SA?lG8f%  
authorized investment 特准投资项目 ^hOnLy2  
authorized person 获授权人 r0=Aru5n  
authorized representative 获授权代表 {3Z&C$:s  
authorized share capital 法定股本 mgeNH~%m@*  
automated quotation system 自动报价系统 p;av63i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (r_xs  
自动交易系统〔香港期货交易所有限公司〕  :~JgB  
automatic adjustment mechanism 自动调整机制 mO$]f4}  
automatic adjustment system 自动调整系统 J[fjl6p  
Automatic Clearing House 自动票据交换所 Q8.SD p  
automatic exchange rates accumulation system 自动化汇率累集系统 U[9`:aV;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9H5S@w[je  
automatic teller machine [ATM] 自动柜员机 A@^e4\  
autopay 自动转帐 n m4+$GW  
available assets 可用资产 V[>MKB(  
available fiscal reserve 现存财政储备 wkm;yCF+  
available profit 可用利润 2T!pFcc  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 xcO Si>  
average 平均；平均数；海损  ajF-T=5  
average basic salary 平均基本薪金 ws:@Pe4AF  
average consumer expenditure 平均消费开支；一般消费开支 H:x=v4NgsU  
average cost 平均成本 mjUln8Jc  
average cost of land production 增辟土地平均成本 T 'pX)ZH  
average daily turnover 平均每日成交额 ]Bw2>6W  
average daily wage rate 平均每日工资率 {f]K3V  
average expenditure pattern 平均开支模式 (C/2shr 8  
average growth rate 平均增长率 L{xCsJ3d  
average net fixed assets 固定资产平均净值 " SkTVqm  
average of relatives 相对价格平均数 [h7nOUL!  
average price 平均价格 qX[a\HQa  
average propensity to consume 平均消费倾向；一般消费倾向 L~fxVdUz  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'r6s5 WC  
average rate 平均率 Y9fktg.  
average revenue 平均收入；平均收益 Afi;s.,  
average stock 平均库存；平均存货 CqQ>"Y  
average yearly rent 平均年租 Iy8>9m'5  
avoidance of double taxation 避免双重课税 1wpT"5B  
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 7g1"s1~or  
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