一些有用的会计术语(也不知道发的地方对不对)A

A: 
<Gw<(M  
A share Ａ股；甲类股份 vSA%A47G  
abatement of tax 减税；减扣免税额 hF1/=;>  
ABN AMRO Bank N.V. 荷兰银行 O?WaMfS[1  
above-the-line expenditure 线上项目支出；经常预算支出 B<RONQj_  
above-the-line receipt 线上项目收入；经常预算收入 :qp"Ao{M  
ABSA Asia Limited 南非联合亚洲有限公司 1W g8jr's  
absolute change 绝对数值变更 $OD5t5eTsM  
absolute expenditure 实际开支 ezvaAhd{  
absolute guideline figure 绝对准则数字 |Q;o538  
absolute interest 绝对权益 GXRjR\Ch  
absolute order of discharge 绝对破产解除令 \d+HYLAJn  
absolute profit margin 绝对利润幅度 bH{aI:9Fb
 
absolute value 实值；绝对值 c" 7pf T  
absolutely vested interest 绝对既得权益 gsp7N  
absorbed cost 已吸收成本；已分摊成本 OQQ9R?Ll{  
absorption 吸收；分摊；合并 k#(cZ  
absorption rate 吸收率；摊配率；分摊率 d
L` +^E>  
ACB Finance Limited 亚洲商业财务有限公司 ,f+5x]F?m  
acceptable form of reciprocity 合理的互惠条件 1#<E]<='t  
acceptable rate 适当利率；适当汇率 w0!,1 Ry  
acceptance agreement 承兑协议 ]t3"0  
acceptance for honour 参加承兑 2~DPq p[  
acceptor 承兑人；接受人；受票人 #U}U>4'  
acceptor for honour 参加承兑人 d/>,U7eS[+  
accident insurance 意外保险 ?Q3~n^  
Accident Insurance Association of Hong Kong 香港意外保险公会 J

":9  
accident insurance scheme 意外保险计划 @;}H<&"  
accident year basis 意外年度基准 }$1;<  
accommodation 通融；贷款 Ag6 (  
accommodation bill 通融票据；空头票据 }6
>J  
accommodation party 汇票代发人 z)>{O
3  
account balance 帐户余额；帐户结余 a
f(JoX*U  
account book 帐簿 e;5Lv9?C8  
account collected in advance 预收款项 ([-=NT}Aq  
account current book 往来帐簿 o z{j2%  
account of after-acquired property 事后取得的财产报告 syf"{bBe  
account of defaulter 拖欠帐目 61/zrMPn  
account payable 应付帐款 8!GLw-kb  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H|U/t
U-  
account receivable 应收帐款 ..!-)q'?  
account receivable report 应收帐款报表 X^5"7phI@  
account statement 结单；帐单；会计财务报表 ?myXG92  
account title 帐户名称；会计科目 C
JixK>Y^  
accountant's report 会计师报告 Ib8i#DV  
Accountant's Report Rules 会计师报告规则 R TUNha^<T  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \q|PHl  
Accounting Arrangements 《会计安排》 qo-F9u1J  
accounting basis 会计基础 f](uc(8Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 :5{@*  
Accounting Circular 《会计通告》 k)V%.Eobf  
accounting class 会计类别 U]0)$OH5e  
accounting date 记帐日期；会计结算日期 \]A;EwC4C  
accounting for money 款项核算 _vV&4>  
Accounting Officer 会计主任 vqOLSE"t*O  
accounting period 会计报告期；会计期 M%s$F@  
accounting policy 会计政策；会计方针 ~vV)|  
accounting practice 会计惯例 [?@wCY4=  
accounting principle 会计准则 B
kxhF  
accounting record 会计记录 Bq]O &>\hX  
accounting report 会计报告 ('q vYQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 az;jMnPpR5  
Accounting Society of China 中国会计学会 <]^;/2.B  
accounting statement 会计报表 :V~*vLvR  
accounting system 会计制度；会计系统 c dbSv=r  
accounting transaction 会计事项；帐务交易 (mIJI,[xn  
accounting treatment 会计处理 .Pes{uHg  
accounting year 会计年度 oz6+rM6MY  
accretion 增值；添加 ?_>^<1I1  
accrual 应计项目；应累算数目 G=HxD4l  
accrual basis 应计制；权责发生制 NJf(,Mr*|  
accrual basis accounting 应计制会计；权责发生制会计 ]}7rWs[|1  
accrue 应累算；应计 (TNY2Ke2 8  
accrued benefit 应累算利益 7b,,%rUd  
accrued charges 应计费用 J%:/<uCmZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 4)+IO;  
accrued expenses 应累算费用 %Rep6=K*$  
accrued interest payable 应付利息；应计未付利息 a@y5JxFAy  
accrued interest receivable 应收利息；应计未收利息 +c8AbEewg  
accrued right 累算权益 Y\e]2  
accruing profit 应累算的利润 ,/`E|eG1G  
accumulated fiscal reserve 累积财政储备 =l4\4td9p  
accumulated profit 累积利润；滚存溢利 iEVA[xy=D  
accumulated reserve 累积储备 4ylDD|) rO  
accumulation of surplus income 累积收益盈余 AY'?Xt  
acquired assets 既得资产 `m3QT3B  
acquisition 收购；购置；取得 +^DRto=  
acquisition cost 购置成本 +1Rrkok  
acquisition expenses 购置费用 } .3]   
acquisition of 100% interest 收购全部股权 QrckTO  
acquisition of control 取得控制权 Dbdzb m7  
acquisition of fixed assets 购置固定资产 )6:]o&bZ  
acquisition of shell “买壳” )ko{S[gG  
acquisition price 收购价 @" 0tW:  
act of God 天灾 :~3{oZGX&  
acting partner 执事合伙人 ~8xh0TSi  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )d(0Y<e@  
active partner 积极参与的合伙人 XyM(@6,'  
active trading 交投活跃 2K rqY  
actual circulation 实际流通  L;M^>{>  
actual cost 实际成本 4:Xj-l^D  
actual expenditure 实际开支；实际支出 "Z2Tc)  
actual income 实际入息；实际收入；实际收益 I\rZk9F  
actual market 现货市场 c Z6p^  
actual price 现货价；实际价格 }d~wDg<#  
actual profit 实际利润 e(w/m(!Wny  
actual quotation 实盘；实际价位；实际报价 [Ba2b: l6v  
actual year basis 按实际年度计算 ]\RSHz  
actuals 实货 {LT4u]#  
actuarial investigation 精算调查 _TOi [GT  
actuarial principle 精算原则 :-u-hO5*8  
actuarial report 精算师报告 G?-`>N-u  
Actuarial Society of Hong Kong 香港精算学会 G?1x+H;o5  
actuarial valuation 精算师估值 S -
6"f/  
actuary 精算师 ";_K x={  
ad referendum agreement 暂定协议；有待覆核的协定 ~+<xFi  
ad valorem duty 从价税；按值征税 U8K&Q4^  
ad valorem duty system 从价税制 6<s(e_5f  
ad valorem fee 从价费 !jAWNK6  
ad valorem tariff 从价关税 jj3Pf>D+k  
additional allowance 额外免税额 Vo9>o@FlLM  
additional amount for unexpired risk 未过期风险的额外款额 <DXmZ1  
additional assessable profit 补加应评税利润 D#d8^U  
additional assessment 补加评税 tCbr<Ug  
additional commitment 额外承担 w`j*W$82
  
additional commitment vote 额外承担拨款 [T4 pgt'H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VZ2.w4b  
additional dependent parent allowance 供养父母额外免税额 Bzu(XQ
 
additional provision 额外拨款
/1 US,  
additional stamp duty 附加印花税 pymx\Hd,  
additional tax 补加税罚款；补加税款 $!F&>=o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7}d$*C  
adjudged bankrupt 被裁定破产 K=tx5{V
 
adjudicated bankrupt 裁定破产人 8Da(tS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 18.Y/nZAgQ  
adjudication of bankruptcy 裁定破产；宣告破产 gp$EXJ=  
adjudication of insolvency 裁定无力偿还债务 W1?!iE~tO  
adjusted actual 经调整的实数；调整后的实数 3q#"i&  
adjusted current assets 经调整的流动资产；调整后的流动资产 z[qdmx^  
adjusted figure 经调整的数字；调整后的数额 ?-8y4 Ex  
adjusted liabilities 经调整的负债；调整后的负债 K5!";V  
adjusted loss 经调整的亏损；调整后的亏损 3s?v(1 {)  
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 _b0S  
adjusted profit 经调整的利润；调整后的利润 C|4
U78f{  
adjusted surplus 经调整的盈余额；调整后的盈余额 &@4.;u  
adjusted value 经调整的价值；调整后的价值 E
4='m  
adjustment 调整；修订；理算〔保险〕 p*pn@z  
adjustment centre 调剂中心  Iys6R?~  
adjustment lag 调整过程的时间差距；调整时差 66~e~F}z  
adjustment mechanism 调整机制 %Lp2jyv.  
adjustment of loss 亏损调整 $/[Gys3"  
adjustment process 调整过程；调整程序 3`&VRF8  
adjustment range 调整幅度 TRgY:R_  
administered exchange rate 受管制汇率
N 8:"&WM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e
zcS[r  
administration expenses 行政费用 VLh%XoQx[  
administration fee 手续费；行政费 rWoe ?g  
administration in bankruptcy 破产管理 #Rin*HL##  
administration order 遗产管理令 /B,B4JI)/  
administrator 管理人；遗产管理人 ?CH?kP  
administrator of the estate 遗产管理人 0NQ7#A  
admission of debt 债项承认书 {A]k%74-a  
admission of proof 接纳债权证明 0rku4T  
advance 放贷款项；垫付款项；预支款项；预付款项 .Lojzx  
advance account 暂支帐目；预付款帐户 w::r?.9  
advance compensation 预付补偿金 ^273l(CZ1  
advance from shareholder 股东垫款 <Gr9^C  
advance pending reimbursement 预支以待日后付还 bbd0ocva  
advanced economy 先进经济体系 3D 9N:c  
advancement 预付；预付财产 Az9X#h.vf  
advances warrant 垫款令 x*unye7  
advancing 贷出 Z$!C=  
adverse balance 逆差 @+?+6sS  
adverse exchange 逆汇 AA))KBXq  
advertisement addressed to shareholders 在报章刊登的致股东通告 >vQ6V'F  
advice for collection 托收通知书 _&W0e}4  
advice of drawing 提款通知书；汇票通知书 <TI3@9\qXE  
advice of payment 付款通知 f\h%; X  
Advisory Committee [Securities and Futures Commission] _qY`KP"  
谘询委员会〔证券及期货事务监察委员会〕 z@!^ow)`J  
Advisory Committee on Diversification 经济多元化谘询委员会 Y*Y&)k6t  
affidavit 誓章；遗产申报誓章 lq1[r~  
affidavit of no receipt 述明无收款的誓章 tgO+*q5B  
affiliate 联号；联营公司；附属公司 PSW#^o  
affiliated company 附属公司；联号；联营公司 R'G'&H{N  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xik`W!1S  
affordability 负担能力 <9@&oN+T  
African Development Bank [AfDB] 非洲开发银行 "0|BoG  
after-acquired property 事后取得的财产 m9#}X_&x  
after-hours dealing 市后交易 8W-]t1O%!  
after-tax profit 税后盈利；税后利润；税后溢利 o*%3[HmV  
agency agreement 代理协议 uyL72($  
agency expenses 代理机构的开支 &}zRH}s;  
agency fee 代理费 =MMCf0  
Agency Law 《代理法》 HS{P?~:=U  
agent 代理人；承销人 G3H#XK D  
agent of company 公司代理人 HjV\lcK:v  
agent's fee 代理人费；经纪费 -&trk  
aggregate 总计；总数；总体数字 azvDvEWCQZ  
aggregate amount 总款额；总额 |xq}'.C  
aggregate assets and liabilities 总体资产与负债 nc<qbN  
aggregate at constant price 按固定价格计算的总体数字 "YuZ fL`bb  
aggregate demand 总需求 9n_ eCb)H  
aggregate gross position 总持仓量 XK1fHfCEa  
aggregate limit 总限额 Tv`_n2J`2  
aggregate of salaries tax 合计薪俸税 LL{t5(- _  
aggregate performance 总体表现；总体业绩 +jc
df}  
aggregate supply 总体供应 4w@v#H@  
aggregate surplus 总盈余 PT mf  
aggregate total 整体总额 >P(eW7RL  
aggregate value 总值；合计价值 %h0D)6j  
aggregated basis 合计基准 Am#m>^!qb  
aggregated net chargeable income 合计应课税入息实额 c+1vqbqHG  
aggregation 合并计算；合计；总和 LlU'
_}>  
aggregation of incomes of husband and wife 夫妇入息合并计算 GUKDhg,W  
aggregation of property 财产的总和 j\
! e9M  
agio 差价；贴水 f](I.lm:  
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》 ?hKm&B;d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6%>/og\%  
《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》 {n\6BT
s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !2(.$}E  
《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》 Cq gJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m6-76ma,hi  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]+
AAT=B<!  
agreement for a settlement 授产协议 9KXym
}  
agreement for assignment 转让协议 QS\Uq(Ja\  
agreement for sale 售卖协议；买卖协议
H]BAW*}  
agreement for sale and purchase 买卖协议 60'6/3  
agreement for the payment of interest 支付利息协议 L5
/mO6;k  
agreement for the repayment of money 还款协议 s){Q&E~X  
agreement of reinsurance 再保险协议 7O:"~L  
Agricultural Bank of China 中国农业银行 p[u4,  
air passenger departure tax 飞机乘客离境税 "rVU4F)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T4eWbNSs  
airport tax 机场税 kr#I{gF  
alcohol duty 酒精税 ~fBex_.o*  
alienation 让与；让渡；转让 gTnS[  
alimony 生活费；赡养费 oK)[p!D?0{  
All Ordinaries Index [AOI] 所有普通股指数 &%6NQWW  
all risks 全险；综合险 fO#?k<p  
All Sales Record for Stock Market 《股票市场成交报告》 k'x#t(  
Allied Capital Resources Limited 新联财务有限公司 gNTh% e  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1f<RyAE?5  
allocation letter 拨款信件 cu<y8 :U<  
allocation of fund 分配款项；预留款项 zFOL(s.h|0  
allocation of profit 利润分配；溢利分配 !Pw$48cg  
allocation warrant 拨款令 XYts8}y5  
allotment 分配；配股 "i&fp:E0  
allotment notice 股份配售通知；配股通知 |IAW{_9)U  
allotment of shares 股份分配 +Jdm#n?_  
allowable 可获宽免；免税的 Gp,'kw"I  
allowable business loss 可扣除的营业亏损 /0 _zXQyV  
allowable expenses 可扣税的支出 YN/u9[=`  
allowance 免税额；津贴；备抵；准备金 C*a,<`
  
allowance for debts 债项的免税额 `T=1<Twc  
allowance for depreciation by wear and tear 耗损折旧免税额 $}db /hY*  
allowance for funeral expenses 殡殓费的免税额 9T$u+GX'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jns/v6  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]Ym=+lgi  
allowance to debtor 给债务人的津贴 +ZX.1[O  
alteration of capital 资本更改 Y3<b~!f  
alternate trustee 候补受托人 X CzXS.  
amalgamation 合并 +|9f%f6vp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y_+ SA|s  
ambit of charges 征税范围；收费范围 y[7C% Wj  
amended valuation 经修订的估值 w?_`/oqd|  
American Commodities Exchange 美国商品交易所 OMvT;Vgg  
American Express Bank Limited 美国运通银行 } #qQ2NCH  
American Stock Exchange 美国证券交易所 .wD>Gs{sH[  
amortization 摊销 4j
^bpfb,  
amount due from banks 存放银行同业的款项 e9lOk)`t  
amount due from banks abroad 存放海外银行同业的款项 %;tJQ%6-.S  
amount due from holding companies 控股公司欠款 w]F!2b!  
amount due from local banks 存放本港银行同业的款项 /w0w*nH  
amount due to banks 银行同业的存款 ,aWCiu}  
amount due to banks abroad 海外银行同业的存款 T~h.=5  
amount due to holding companies 控股公司存款 QhsVIta  
amount due to local banks 本港银行同业的存款 }YRO'Q{  
amount due to outport banks 外埠银行同业的存款 rfc|`*m}0  
amount for note issue 发行纸币的款额 |WBZN1W)  
amount of bond 担保契据的款额 !O8.#+  
amount of consideration 代价款额 p.5e: i^LJ  
amount of contribution 供款数额 2Y$  
amount of indebtedness 负债款额 :kt/$S^-  
amount of principal of the loan 贷款本金额 Iqx84  
amount of rates chargeable 应征差饷数额 H~eGgm;p  
amount of share capital 股本额 |*ReqM|_C  
amount of sums assured 承保款额 3[.3dy7,Z  
amount of variation 变动幅度 >C*4_J7  
amount of vote 拨款数额 nSHNis  
amount payable 应付款额 lA]N04 d  
amount receivable 应收款额 _CL
{IY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qW3x{L$c  
analysis 分析 }1Z6e[K?  
ancillary risk 附属风险 i\ "{#  
annual account 周年帐目；周年帐目报表；年度决算；年结 :Pf>Z? /d  
annual accounting date 年结日期 WI{;#A  
annual allowance 每年免税额；年积金；年度津贴；年津 h"r!q[MNo  
annual balance 年度余额 @<a|  
annual disposable income 每年可动用收入 6^ab@GrN\  
annual estimates 周年预算 83Uw  
annual fee 年费 Y0}4WWV  
annual general meeting 周年大会 ?^. Pt  
annual growth rate 年增率；每年增长率 8 ip^]  
annual long-term supplement 长期个案每年补助金 `H"vR:~{  
annual pensionable emolument 可供计算退休金的年薪 Fo(y7$33*  
annual report 年报 uRpBeH]Z"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S2Vxe@b)  
annual return 周年报表；周年申报表；每年报税表格 T6X}Ws"  
Annual Return Rules 《周年报表规则》 Cx,-_  
annual review of consumer prices 每年消费物价回顾 !?b/-~o7S  
annual roll-forward basis 逐年延展方式 Fv A8T2-v  
annual salary 年薪 _N@(Y:  
annual statement 年度报表；年度决算表 .lr
5!Stb  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #"<?_fao~  
annuitant 年金受益人 J 3B`Krh  
annuity 年金 hJLT!33:  
annuity contract 年金合约 Qh8C,"a  
annuity on human life 人寿年金 _ ~[M+IO   
antecedent debt 先前的债项 1
fRP1  
ante-dated cheque 倒填日期支票 %4/xH9  
anticipated expenditure 预期开支 JRo;(wqZ  
anticipated net profit 预期纯利 W "k|K:  
anticipated revenue 预期收入 &r:=KT3  
anti-inflation measure 反通货膨胀措施 +|0t  
anti-inflationary stance 反通货膨胀立场 >:$"a  
apparent deficit 表面赤字 }#bZ8tm&  
apparent financial solvency 表面偿债能力 GMw)*  
apparent partner 表面合伙人 d>/Tu_ y  
application for personal assessment 个人入息课税申请书 |EEi&GOR(y  
application of fund 资金应用 QXY}STs  
application to release as liquidator and to destruct the books of accounts and documents 1yS&~ y?a  
申请免除清盘人职务及毁灭帐簿与文件 QAUykS8  
appointed actuary 委任精算师 ~ aA;<#  
appointed auditor 委任核数师；委任审计师 t#~XLCE  
appointed trustee 委任的受托人 *6P
'q4)  
appointer 委任人 e=L*&X  
apportioned pro rata 按比例分摊 \%4|t,en  
apportionment 分配；分摊 h$/JGm5uDb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H?{MRe  
apportionment formula 分摊方程式 "k, K~@}  
apportionment of estate duty 遗产税的分摊 QF&6?e06p0  
appraisal 估价；评估 I)lC{v  
appreciable growth 可观增长 NNp}|a9  
appreciable impact 显着影响 yV2e5/i  
appreciable increase 可观增长 wASX\D }  
appreciation 增值；升值 5*+I M*c  
appreciation against other currencies 相对其他货币升值 |6*Va%LYO-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A_F0\ EN*  
appreciation tax 增值税 }*Zo6{B-  
appropriation 拨款；拨用；拨付 N<n8'XDdG  
appropriation account 拨款帐目 bw5T2wYZ  
Appropriation Bill 拨款法案 |]tZ hI"3<  
appropriation-in-aid system 补助拨款办法 XWXr0>!,?  
approved assets 核准资产 I=odMw7Hj  
approved basket stock 认可一篮子证券 $L\@da?  
approved budget 核准预算 AqqHD=Yp  
approved charitable donation 认可慈善捐款 yW`e |!  
approved charitable institution 认可慈善机构 w5(yCyNp~  
approved currency 核准货币；认可货币 =x#&\ui  
approved estimates 核准预算 dm& /K 4c  
approved estimates of expenditure 核准开支预算 cmIT$?J  
approved overseas insurer 核准海外保险人 WGMb8 /{$P  
approved overseas trust company 核准海外信托公司 [4\aYB9N  
approved pooled investment fund 核准汇集投资基金 6klD22b2$  
approved provident fund scheme 认可公积金计划 JhH`uA&  
approved provision 核准拨款 3.FR C  
approved redeemable share 核准可赎回股份 }AJ L,Q7q  
approved regional stock 认可地区性证券 1daL y  
approved retirement scheme 认可退休金计划 -=sf}4A  
approved subordinated loan 核准附属贷款 {$|/|*  
arbitrage 套戥；套汇；套利 I=5dYq4 l  
arbitrageur 套戥者；套汇者 63C(Tp"  
arbitrary amount 临时款项 PkO!'X  
arrangement 措施；安排；协定 ll2Vk*xs  
arrears 欠款 ZRPy~wy>  
arrears of pay 欠付薪酬 j.B>v\b_3  
arrears of revenue 逾期未收税款；逾期未收的帐项 H:{?3gk.P3  
articles of association 组织章程；组织细则；组织章程细则 0R4akLW0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &~ y{'zoL  
ascertainment of profit 确定利润 *v&*% B  
"Asia Clear" “亚洲结算系统” }H2#H7!H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l?<q YjI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +`Fb_m)f  
Asian Development Fund [ADF] 亚洲发展基金 ~QCA -Yud  
Asian dollar bond 亚洲美元债券 RJwb@r<v  
Asian dollar market 亚洲美元市场 8$m1eQ`{  
Asian dollar rate 亚洲美元利率 BjvdnbJg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 rei5{PC  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \OA L Or  
asked price 沽盘；喊价；索价；卖方报价 Ih3$  
assessable income 应评税入息 6%UY1Q.?  
assessable loss 应评税亏损 \j:AR4  
assessable profit 应评税利润 xG w?'\  
assessable value 应评税值 wonYm27f  
assessed profit 估定利润 0$QIfT)  
assessed value 经评估价值 Uuz?8/w}#  
assessment 评税；评定；估价；评税单 ? oc+ 1e  
assessment number 评税编号；估价编号 -f 4>MG  
assessment of additional tax 补加税评税 !xymoiArp  
assessment of performance 业绩评估；实绩评价 pALJl[Cb  
Assessor 评税主任 3a9u"8lG  
asset price bubbles 资产价格泡沫 l#ZyB|  
asset-backed securities 具资产保证的证券 %p*`h43;  
assets accretion 资产增值 iJ4<f->t  
assets and liabilities 资产与负债 %Co b(C&}  
assets betterment statement 资产递增表；资产改进表 }k| g%HJ  
assets lending 实物放款；有抵押贷款 sjb-Me?  
assets of the company passing on the death 死者去世时转移的公司资产 VfRs[3
Q  
assets pledged as security for liabilities 用作负债抵押的资产 3A d*
,>!  
assets portfolio 资产投资组合 D$$3fN.iEL  
assets price 资产价格 "f<#.}8  
assets quality 资产质素 =1IEpxh%  
assets realization 资产变现 ?yf_Dt  
assets refinancing arrangement 资产再集资安排 =E1tgrW  
assets securitization 资产证券化 {KsVK4\r  
assets situated outside Hong Kong 在香港以外地方的资产 T\fudmj&  
assets stripping 削减资产；拆卖资产 Az9J\V~"  
assets value 资产值 -F1P28<?  
assignee 承让人 KX=/B=3~  
assignment 转让；转让书；转让契 v4D!7t&v"  
assignment of interest 权益转让 s.KOBNCFa  
assignment of letters patent and trade mark 专利证书及商标转让 \6i9q=  
assignment of property 物业转让；物业转让书 jceHKl  
assignment right 转让权 L\YZT| K(  
assignor 转让人 %UBPoq  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 O"8P#Ed  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 wR(ttwxK3  
associate member 附属会员 A(NEWO  
associated body corporate 相联法人团体 O/$ v69:  
associated company 相联公司；联属公司 9\:w8M X'  
associated corporation 相联法团 DP0Z*8Ia  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3<3t;&e  
公认会计师公会〔英国〕 Z@u ;Z[@  
Association of Futures Exchange Brokers 香港期货经纪协会 qhnapZJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 m EFWo  
association of underwriters 承保人组织 6# R;HbkO  
assumption of control 接管 :/~_sJt C  
assurance 担保；保险；转易；转易书  X
tR`?  
assurance of interest 权益的转易 eWw y28t  
at 19XX price 按一九ＸＸ年价格计算 T%w(P ^qk  
at a discount 按赔价计算；按贴水价格计算；打折扣 y/H8+0sEk  
at a premium 按溢价计算；按升水价格计算 -: C[P  
at call 通知付款；按通知 [RW,{A  
at constant market price 按固定市价计算 F=VoFmF@  
at constant price 按固定价格计算 a0 qj[+  
at cost 按成本计算 0O_E\
- =  
at current market price 按当时市价计算；按现时市价计算 Q6xgLx[  
at current price 按当时价格计算；按现时价格计算 ;=#qHo9k1%  
at factor cost 按要素成本计算；按生产要素成本计算 Xz" JY
 
at money-of-the-day price 按付款当日价格计算 .N&QW `  
at or better 按指定或较佳价位〔买卖指令〕 /%;/pi  
at par 按面值计算；平价 $sM]BE:  
at sight 见票即付 L^&do98  
at the close 按收市盘 aK-N}T  
at the opening 按开市盘 eZ[#+
0J  
attestation 见证；见证条款 iKY-;YK  
at-the-money option 平价期权 jD<9=B(g  
attorney 受权人；受托代表人 :ECw \_"0$  
attornment 新拥有人承认书 7;~2e  
attributable profit 可归属利润 oUCVd}wH  
attributable share value 可归属股份价值 :%pw`b, =V  
Auckland Stock Exchange 奥克兰证券交易所 [&fWF~D-p<  
auction 拍卖 |O2|
`"7  
auctioneer 拍卖商 31H|?c
g<  
audit 审计；核数 ddl3fl#f  
Audit Commission 审计署 W%w82@'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7~:>WMv
9  
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〕 Kgps_tY%  
audit review 帐目审查 j_hjCQ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 oA[2)BU  
audited account 审计帐目；经审计的帐目 - f+CyhR"*  
audited annual account 经审计的周年帐目 k#BU7Exij  
audited balance sheet 经审计的资产负债表 uLF\K+cz  
auditor 核数师；核数主任；审计师 ud5x$`  
auditor's certificate 核数师证明书；审计师证明书 S|tA[klh  
auditor's report 核数师报告；审计师报告 l8eT{!4  
Aussie bond 澳元债券 zC[i <'h!T  
austerity budget 紧缩预算 ^BQ>vI'.4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >Y44{D\`  
Australia All Ordinaries Index 澳洲所有普通股票指数 bXk:~LE  
Australian Dollar [AUD] 澳元 Z5 w`-#  
Australian Options Market 澳大利亚期权市场 zp}yiE!bl  
Australian Securities Commission 澳洲证券事务监察委员会 4{c`g$j>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M,I68  
Australian Stock Exchange 澳大利亚证券交易所 F@oT7NB/n  
Austrian Schilling [ATS] 奥地利先令 jD$;q7fB  
authentication 认证；鉴证 |P^ikx6f5  
authority to purchase 委托购买证；委购书 zaQ$ Ht  
authorization 认可；核准；授权；授权书 3~#ZE;>#  
authorization by direction 指示授权 6="M0%  
authorization by instruction 指令授权 2nVuz9h  
authorization by warrant 令状授权 9(V=Ubj  
authorization of unit trust 单位信托的认可 +*WUH513  
authorized agent 指定代理人 6f<*1YR F  
authorized capital 法定资本 ':9%3Wq]j  
authorized clerk 出市员 mOABZ#+Fk  
authorized dealer 认可交易商 "87O4 #$  
authorized financial institution 认可财务机构 a>#d=.  
authorized fund 认可基金 (v9!g#  
authorized fund house 获授权的基金公司；认可基金公司 0q-0zXlSL  
authorized institution 认可机构 ZK W@pW]U  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _gis+f/8h  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2&3eAJC  
authorized insurer 获授权保险人；获认可承保人 y=y/d>=w  
authorized investment 特准投资项目 e-YGuWGN7  
authorized person 获授权人 |s)VjS4@  
authorized representative 获授权代表 R;5QD`  
authorized share capital 法定股本 wR`w@5,d  
automated quotation system 自动报价系统 ZP]2/;h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 77Q4gw~2U  
自动交易系统〔香港期货交易所有限公司〕 .N'%hh  
automatic adjustment mechanism 自动调整机制 s:qxAUi\/  
automatic adjustment system 自动调整系统 x0N-[//YV  
Automatic Clearing House 自动票据交换所 TPV6$a<  
automatic exchange rates accumulation system 自动化汇率累集系统 11^ {WF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {m1t~ S  
automatic teller machine [ATM] 自动柜员机 'M]CZ}  
autopay 自动转帐 h+ `J=a|\  
available assets 可用资产 5x93+DkO\  
available fiscal reserve 现存财政储备 eP-R""uPw  
available profit 可用利润 r? 6Z1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8+@1wk
s  
average 平均；平均数；海损 R]V~IDs   
average basic salary 平均基本薪金 Xuz8"b5^Zx  
average consumer expenditure 平均消费开支；一般消费开支 OgzGkc@A  
average cost 平均成本 7zz(#  
average cost of land production 增辟土地平均成本 mH7CgI  
average daily turnover 平均每日成交额 (@N~ j&
  
average daily wage rate 平均每日工资率 f z/?=  
average expenditure pattern 平均开支模式
MZ >0K  
average growth rate 平均增长率 :~qtvs;{  
average net fixed assets 固定资产平均净值 Y,<WX v  
average of relatives 相对价格平均数 fD]An<  
average price 平均价格 ]DL> .<]d  
average propensity to consume 平均消费倾向；一般消费倾向 ,Jw\3T1V  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .~V".tZV[  
average rate 平均率 x0TnS#  
average revenue 平均收入；平均收益 *IjdN,wox  
average stock 平均库存；平均存货 ^Y*`D_-G  
average yearly rent 平均年租 f6(9wz$Trt  
avoidance of double taxation 避免双重课税 O4'kS @  
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 V}Y~
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