一些有用的会计术语(也不知道发的地方对不对)A

A: TpA\9N#$  
A share Ａ股；甲类股份 vIvVq:6_3  
abatement of tax 减税；减扣免税额 ,ZblIOWb  
ABN AMRO Bank N.V. 荷兰银行 LQnkcV  
above-the-line expenditure 线上项目支出；经常预算支出 EBtLzbj  
above-the-line receipt 线上项目收入；经常预算收入 iTW? W\d  
ABSA Asia Limited 南非联合亚洲有限公司 /~4"No@  
absolute change 绝对数值变更 ]nhr+;of/-  
absolute expenditure 实际开支 M4ozTp<$O  
absolute guideline figure 绝对准则数字 lyCW=nc  
absolute interest 绝对权益 `si#aU  
absolute order of discharge 绝对破产解除令 oJKa"H-jL  
absolute profit margin 绝对利润幅度 pj?XLiM54%  
absolute value 实值；绝对值 c:83LZ  
absolutely vested interest 绝对既得权益
k`".  
absorbed cost 已吸收成本；已分摊成本 zo;^m|  
absorption 吸收；分摊；合并 EkT."K  
absorption rate 吸收率；摊配率；分摊率
mVtXcP4b  
ACB Finance Limited 亚洲商业财务有限公司 e6=]m#O9  
acceptable form of reciprocity 合理的互惠条件 `RMI(zI3g.  
acceptable rate 适当利率；适当汇率 @`FCiHM  
acceptance agreement 承兑协议 BQ^H? jo  
acceptance for honour 参加承兑 UZ8?[  
acceptor 承兑人；接受人；受票人 Z%Z9oJ:  
acceptor for honour 参加承兑人 p2PY@d}}.  
accident insurance 意外保险 `P
Xz  
Accident Insurance Association of Hong Kong 香港意外保险公会 2!N8rHRt  
accident insurance scheme 意外保险计划 R~bC,`Bh  
accident year basis 意外年度基准 W~_t~Vg5  
accommodation 通融；贷款 y{q*s8NY  
accommodation bill 通融票据；空头票据 D+lzFn$
3  
accommodation party 汇票代发人 P?BGBbC  
account balance 帐户余额；帐户结余 %iJ%{{f`  
account book 帐簿 P)dL?vkK  
account collected in advance 预收款项 H1!iP$1#V  
account current book 往来帐簿 1 4LI5T  
account of after-acquired property 事后取得的财产报告 3M5#4n\v$  
account of defaulter 拖欠帐目 ]E3U J!
!  
account payable 应付帐款 qDWsvx]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 m?s}QGSka  
account receivable 应收帐款 # N~,F@t  
account receivable report 应收帐款报表 w",? Bef  
account statement 结单；帐单；会计财务报表 G ;?qWB,  
account title 帐户名称；会计科目  Lw1T 4n  
accountant's report 会计师报告 l0*
Gb  
Accountant's Report Rules 会计师报告规则 3CTX -#)vS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4eVI},  
Accounting Arrangements 《会计安排》 zr76_~B1u  
accounting basis 会计基础 IB.yU,v  
accounting by Official Receiver 破产管理署署长呈交的帐目 $]aBe !  
Accounting Circular 《会计通告》 ^"8G`B$r  
accounting class 会计类别 wLuv6\E  
accounting date 记帐日期；会计结算日期 XwM611  
accounting for money 款项核算 }~Q"s2  
Accounting Officer 会计主任 h72UwJ2rw  
accounting period 会计报告期；会计期 4VN aq<8  
accounting policy 会计政策；会计方针 Z?i /r5F  
accounting practice 会计惯例 }aB#z<B6  
accounting principle 会计准则 #s5 pz8v  
accounting record 会计记录 Ju@Q6J5  
accounting report 会计报告 cIXwiC8t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Kr L>FI  
Accounting Society of China 中国会计学会 x4Rk<Th"o  
accounting statement 会计报表 \(I6_a_{  
accounting system 会计制度；会计系统 E04l|  
accounting transaction 会计事项；帐务交易 mN0=i(H<  
accounting treatment 会计处理 (yQ 5`  
accounting year 会计年度
(7lBID4  
accretion 增值；添加 4yMW^:@  
accrual 应计项目；应累算数目 EruP  
accrual basis 应计制；权责发生制 Hv#q:R8  
accrual basis accounting 应计制会计；权责发生制会计 Q/_[--0&#  
accrue 应累算；应计 dAx96Og:X"  
accrued benefit 应累算利益 ]pTvMom$6  
accrued charges 应计费用 #i QX6WF  
accrued cumulative preference share dividend 应累算的累积优先股股息 gL$&@NY  
accrued expenses 应累算费用 ]/]ju$l9Z  
accrued interest payable 应付利息；应计未付利息 ,S[K{y<
 
accrued interest receivable 应收利息；应计未收利息 )"@t6.  
accrued right 累算权益 y_F}s9wj  
accruing profit 应累算的利润 9-h.|T2il  
accumulated fiscal reserve 累积财政储备 eN0P9.eqM  
accumulated profit 累积利润；滚存溢利 .R44$F  
accumulated reserve 累积储备 k
D~uGA  
accumulation of surplus income 累积收益盈余 pLoy  
acquired assets 既得资产 !7lj>BA>  
acquisition 收购；购置；取得 r$)$n&j  
acquisition cost 购置成本 vfvlB[  
acquisition expenses 购置费用 k/&]KYwu  
acquisition of 100% interest 收购全部股权 bk#xiuwT  
acquisition of control 取得控制权 f
hp)S",  
acquisition of fixed assets 购置固定资产 Rc
Y[rnI6  
acquisition of shell “买壳” T)u4S[ &  
acquisition price 收购价 s(@h 2:j  
act of God 天灾 f%^'P"R  
acting partner 执事合伙人 &R$Q\,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kv|,b  
active partner 积极参与的合伙人 _ P ,@  
active trading 交投活跃 ESQ!@G/n  
actual circulation 实际流通 O?K./So&  
actual cost 实际成本 Wz=OSH7"f  
actual expenditure 实际开支；实际支出 B5=3r1Ly  
actual income 实际入息；实际收入；实际收益 RpQ*!a~O  
actual market 现货市场 yM$J52#d#  
actual price 现货价；实际价格 }*;EFR6'  
actual profit 实际利润 Vk<k+=7  
actual quotation 实盘；实际价位；实际报价 mPt)pn!rA  
actual year basis 按实际年度计算 UKB_Yy^Y  
actuals 实货 y]qsyR18i  
actuarial investigation 精算调查 4!%]fg}Um  
actuarial principle 精算原则 4_Rdp`x#J  
actuarial report 精算师报告 n`5WXpz4;  
Actuarial Society of Hong Kong 香港精算学会 4KIWb~0Y  
actuarial valuation 精算师估值 Cyk s  
actuary 精算师 'Tf9z+0;  
ad referendum agreement 暂定协议；有待覆核的协定 _'iDF  
ad valorem duty 从价税；按值征税 HFh /$VM  
ad valorem duty system 从价税制 l)}t,!M6  
ad valorem fee 从价费 b;vNq  
ad valorem tariff 从价关税 DnyYMe!r  
additional allowance 额外免税额 u*R7zY  
additional amount for unexpired risk 未过期风险的额外款额 )LFD6\z1pl  
additional assessable profit 补加应评税利润 p]f&mBO*  
additional assessment 补加评税 ofCVbn  
additional commitment 额外承担 uCUu!Vfeg  
additional commitment vote 额外承担拨款 Y}1P~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EZAm)5:]A  
additional dependent parent allowance 供养父母额外免税额 WM< \e  
additional provision 额外拨款 h%b
hrkD  
additional stamp duty 附加印花税 g5}7y\  
additional tax 补加税罚款；补加税款 $[e%&h@JR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 sco uO$
K  
adjudged bankrupt 被裁定破产 "Gh#`T0#a  
adjudicated bankrupt 裁定破产人 &c^7O#j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m#ad6 \  
adjudication of bankruptcy 裁定破产；宣告破产 A~y VYC6l  
adjudication of insolvency 裁定无力偿还债务 Y?!/>q  
adjusted actual 经调整的实数；调整后的实数 $%}>zqD1  
adjusted current assets 经调整的流动资产；调整后的流动资产 {CP o<lz  
adjusted figure 经调整的数字；调整后的数额 75Fp[Q-  
adjusted liabilities 经调整的负债；调整后的负债 -N^=@Yx)  
adjusted loss 经调整的亏损；调整后的亏损 ' o=E!?  
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 ~I)uWo  
adjusted profit 经调整的利润；调整后的利润 F ?mA1T>x  
adjusted surplus 经调整的盈余额；调整后的盈余额 9/46%=&]
 
adjusted value 经调整的价值；调整后的价值 d=nh  
adjustment 调整；修订；理算〔保险〕 cyc>_$/;1  
adjustment centre 调剂中心 sFx$>:$  
adjustment lag 调整过程的时间差距；调整时差 F?2FITi_V  
adjustment mechanism 调整机制 W:B}u\)C  
adjustment of loss 亏损调整 \9jpCNdJ  
adjustment process 调整过程；调整程序 24|<<Xn  
adjustment range 调整幅度 _W+Q3Jx-(  
administered exchange rate 受管制汇率 =tq7z =k  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /,t| !)\]  
administration expenses 行政费用 Em9my2oE  
administration fee 手续费；行政费 ScHlfk p  
administration in bankruptcy 破产管理 onh?/3l  
administration order 遗产管理令 2mOfsn d@  
administrator 管理人；遗产管理人 AO8:|
?3S  
administrator of the estate 遗产管理人 Tg\hx>  
admission of debt 债项承认书 @ V5S4E  
admission of proof 接纳债权证明 (\uAAW"  
advance 放贷款项；垫付款项；预支款项；预付款项 Ltg-w\?]

 
advance account 暂支帐目；预付款帐户 7 s-`QdWX  
advance compensation 预付补偿金 y[p6y[r*  
advance from shareholder 股东垫款 Bfn]-]>sD  
advance pending reimbursement 预支以待日后付还 CRd_}  
advanced economy 先进经济体系 VVN# $  
advancement 预付；预付财产 VS%@)sI|Z  
advances warrant 垫款令 o3= .T+B  
advancing 贷出 3Pa3f >}-  
adverse balance 逆差 r'PE5xqF  
adverse exchange 逆汇 69OET_AS>  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;$[VX/A`f  
advice for collection 托收通知书 A ')(SGSc  
advice of drawing 提款通知书；汇票通知书 >+f'!*%7He  
advice of payment 付款通知 ZnQ27FcW  
Advisory Committee [Securities and Futures Commission] |WUA1g  
谘询委员会〔证券及期货事务监察委员会〕 ~CulFxu  
Advisory Committee on Diversification 经济多元化谘询委员会 K.r!?cfv  
affidavit 誓章；遗产申报誓章 R>` ih&,)  
affidavit of no receipt 述明无收款的誓章 /o'oF  
affiliate 联号；联营公司；附属公司 &LwJ'h+nd  
affiliated company 附属公司；联号；联营公司 n<+~ zQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Hq79/wKj  
affordability 负担能力 LP8o7%sv!  
African Development Bank [AfDB] 非洲开发银行 p0?o<AA%O  
after-acquired property 事后取得的财产 >Ziy1Dp  
after-hours dealing 市后交易 6J]~A0vsi}  
after-tax profit 税后盈利；税后利润；税后溢利 V9gVn?O0  
agency agreement 代理协议 @eA %(C  
agency expenses 代理机构的开支 mnQal>0~  
agency fee 代理费 vB]3Xb3a  
Agency Law 《代理法》 JJ)y2
 
agent 代理人；承销人 K"G(?<>~4c  
agent of company 公司代理人 3l.Nz@a*  
agent's fee 代理人费；经纪费 w# xncH:1  
aggregate 总计；总数；总体数字 I"~xDa!  
aggregate amount 总款额；总额 nJW_a&'  
aggregate assets and liabilities 总体资产与负债 TIKEg10I  
aggregate at constant price 按固定价格计算的总体数字 "@aq@mY@  
aggregate demand 总需求 $)4GCP  
aggregate gross position 总持仓量 aKaR  
aggregate limit 总限额 VoWA
tNU  
aggregate of salaries tax 合计薪俸税 6j?FRs  
aggregate performance 总体表现；总体业绩 z^YeMe  
aggregate supply 总体供应 |qQ{8T%)  
aggregate surplus 总盈余 Q>##hG:m  
aggregate total 整体总额 i#Ne'q;T  
aggregate value 总值；合计价值 ll 6]W~[ZC  
aggregated basis 合计基准 EaJDz`T}  
aggregated net chargeable income 合计应课税入息实额 (X0`1s  
aggregation 合并计算；合计；总和 $(Z]TS$M&  
aggregation of incomes of husband and wife 夫妇入息合并计算 G*8+h  
aggregation of property 财产的总和 cA2^5'$$  
agio 差价；贴水 s0_-1VU  
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》 ab8oMi`z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m*Q[lr=  
《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》 ?r^ hmu"a  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hg$qbeUl  
《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》 aslU`#"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "u .)X3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K
'a#Mg  
agreement for a settlement 授产协议 )er?*^9Z  
agreement for assignment 转让协议 :|*Gnu  
agreement for sale 售卖协议；买卖协议 ~| 4U@  
agreement for sale and purchase 买卖协议 z" b/osV  
agreement for the payment of interest 支付利息协议 a!TBk=P  
agreement for the repayment of money 还款协议 |iLx$P6  
agreement of reinsurance 再保险协议 m~Kch~~]  
Agricultural Bank of China 中国农业银行 hr)+Pk  
air passenger departure tax 飞机乘客离境税 BG(R=, 7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~.\73_M=A  
airport tax 机场税 <XkkYI(  
alcohol duty 酒精税 ,6S_&<{  
alienation 让与；让渡；转让 o|z
rD~&$  
alimony 生活费；赡养费 JL}hOBqfI  
All Ordinaries Index [AOI] 所有普通股指数 {mCKTyN+  
all risks 全险；综合险 +#de8/x  
All Sales Record for Stock Market 《股票市场成交报告》 ~0'_K1(H  
Allied Capital Resources Limited 新联财务有限公司 zgEr,nF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Jdk3) \  
allocation letter 拨款信件 +0oyt?  
allocation of fund 分配款项；预留款项 =;'ope(?S  
allocation of profit 利润分配；溢利分配 }1X11+/W  
allocation warrant 拨款令 _mIa8K;  
allotment 分配；配股 3D 4]yR5  
allotment notice 股份配售通知；配股通知 _WRR 3  
allotment of shares 股份分配 4Zv.[V]iOO  
allowable 可获宽免；免税的 kxr6sO~  
allowable business loss 可扣除的营业亏损 =8$(i[;6w  
allowable expenses 可扣税的支出 gQ[]  
allowance 免税额；津贴；备抵；准备金 97:t29N  
allowance for debts 债项的免税额 }QX2:a  
allowance for depreciation by wear and tear 耗损折旧免税额 D[>XwL  
allowance for funeral expenses 殡殓费的免税额 IS5.i95m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mG}^'?^K  
allowance for repairs and outgoings 修葺及支出方面的免税额 J]kP`  
allowance to debtor 给债务人的津贴 \Y>#^b?  
alteration of capital 资本更改 i5L+8kx4  
alternate trustee 候补受托人 I>YtWY|ed  
amalgamation 合并 FcA)RsMI*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $DABR  
ambit of charges 征税范围；收费范围 EyKkjEXx_  
amended valuation 经修订的估值 *<|~=*Ddf  
American Commodities Exchange 美国商品交易所 l1+w2r
d1  
American Express Bank Limited 美国运通银行 Q%X:5G
?  
American Stock Exchange 美国证券交易所 a`[?,W:q  
amortization 摊销 [t"_}t=w  
amount due from banks 存放银行同业的款项 TNX%_Q<  
amount due from banks abroad 存放海外银行同业的款项 Hm.&f2|(  
amount due from holding companies 控股公司欠款 IDiUn!6Q  
amount due from local banks 存放本港银行同业的款项 gr[ "A  
amount due to banks 银行同业的存款 Hz!
U_?  
amount due to banks abroad 海外银行同业的存款 HiS,q0  
amount due to holding companies 控股公司存款 ~q'w),bE"Q  
amount due to local banks 本港银行同业的存款 ;QvvU[eb  
amount due to outport banks 外埠银行同业的存款 ^cPo{xf  
amount for note issue 发行纸币的款额 BW;=i.  
amount of bond 担保契据的款额 pZ@W6}  
amount of consideration 代价款额 l7D4`i<F  
amount of contribution 供款数额 j"D0nG,  
amount of indebtedness 负债款额 "S{6LWkD  
amount of principal of the loan 贷款本金额 NejsI un%  
amount of rates chargeable 应征差饷数额 k #,Gfs  
amount of share capital 股本额 9Ww=hfb5UW  
amount of sums assured 承保款额 Gg3?2h"d  
amount of variation 变动幅度 ~'Qpf 8)  
amount of vote 拨款数额 l b1sV  
amount payable 应付款额 9>.<+b(>!'  
amount receivable 应收款额 NBbY## w0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [6/%V>EM  
analysis 分析 2'O!
~8U  
ancillary risk 附属风险 9rf|r 3  
annual account 周年帐目；周年帐目报表；年度决算；年结 DoCQFSL  
annual accounting date 年结日期 um_M}t{  
annual allowance 每年免税额；年积金；年度津贴；年津 ]~g|SqPA@  
annual balance 年度余额 i-"h"nF"  
annual disposable income 每年可动用收入 (X`t"*y"  
annual estimates 周年预算 b3 %&   
annual fee 年费 w'!}(Z5X?  
annual general meeting 周年大会 H
/v37%p7  
annual growth rate 年增率；每年增长率 %;B(_ht<-w  
annual long-term supplement 长期个案每年补助金 5f^`4pT  
annual pensionable emolument 可供计算退休金的年薪 x1hs19s  
annual report 年报  ]5)&36  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "|l oSf@  
annual return 周年报表；周年申报表；每年报税表格 ).O2_<&?F  
Annual Return Rules 《周年报表规则》 wJ]$'c3  
annual review of consumer prices 每年消费物价回顾 %.atWX`b  
annual roll-forward basis 逐年延展方式 D!D%.  
annual salary 年薪 i$LV44  
annual statement 年度报表；年度决算表 UNZVu~WnF  
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 P".qL5  
annuitant 年金受益人 $nD k mKl  
annuity 年金 ReGO9}  
annuity contract 年金合约 K~hlwjrt  
annuity on human life 人寿年金 |)P;%Fy9  
antecedent debt 先前的债项 ^x1D]+  
ante-dated cheque 倒填日期支票 CsST-qxg  
anticipated expenditure 预期开支 ][$$ =  
anticipated net profit 预期纯利 yn ?U7`V  
anticipated revenue 预期收入 !f]3Riw-=,  
anti-inflation measure 反通货膨胀措施 J\,e/{,X  
anti-inflationary stance 反通货膨胀立场 hoD[wAC  
apparent deficit 表面赤字 .n|3A3:  
apparent financial solvency 表面偿债能力 WG[0$j  
apparent partner 表面合伙人 :+Je989\[C  
application for personal assessment 个人入息课税申请书 .D2ub/er  
application of fund 资金应用 Z5^,!6  
application to release as liquidator and to destruct the books of accounts and documents  V\7u  
申请免除清盘人职务及毁灭帐簿与文件 bM3'm$34  
appointed actuary 委任精算师 2Nt]Nj`  
appointed auditor 委任核数师；委任审计师 MT#[ -M\  
appointed trustee 委任的受托人 7zkm  
appointer 委任人  d7-F&!sQ  
apportioned pro rata 按比例分摊 aid)q&AcQ  
apportionment 分配；分摊 #<V
'gE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4#Nd;gM2  
apportionment formula 分摊方程式 Sm I8&c  
apportionment of estate duty 遗产税的分摊 7QL) }b.H  
appraisal 估价；评估 XuAc3~HAd  
appreciable growth 可观增长 :w`i  
appreciable impact 显着影响 6`$z*C2{  
appreciable increase 可观增长 ~(doy@0M  
appreciation 增值；升值 (S93 %i
i  
appreciation against other currencies 相对其他货币升值 "@'9+$i6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GH)+yD[o  
appreciation tax 增值税 MS^hsUj}  
appropriation 拨款；拨用；拨付 vH\nL>r
 
appropriation account 拨款帐目 P6
Z,ci17  
Appropriation Bill 拨款法案 $/(/v?3][e  
appropriation-in-aid system 补助拨款办法 E6IL,Iq9  
approved assets 核准资产 *q9$SDm  
approved basket stock 认可一篮子证券 )da8Ru  
approved budget 核准预算 !m.')\4<  
approved charitable donation 认可慈善捐款 ).#D:eO[~  
approved charitable institution 认可慈善机构 %;XuA*e  
approved currency 核准货币；认可货币
;og<eK  
approved estimates 核准预算 n#AH@`&i  
approved estimates of expenditure 核准开支预算 Vh-h{  
approved overseas insurer 核准海外保险人 rO>wX_  
approved overseas trust company 核准海外信托公司 (YH{%8 Z0  
approved pooled investment fund 核准汇集投资基金 a{YVz\?d}  
approved provident fund scheme 认可公积金计划 R$'nWzX#  
approved provision 核准拨款 z&G3&?Z  
approved redeemable share 核准可赎回股份 v?'k)B  
approved regional stock 认可地区性证券 #[rFep  
approved retirement scheme 认可退休金计划 u6&Ixi/s'  
approved subordinated loan 核准附属贷款 j:<T<8.o  
arbitrage 套戥；套汇；套利 sU3V)7"  
arbitrageur 套戥者；套汇者 w0>)y-  
arbitrary amount 临时款项 [~H`9Ab=  
arrangement 措施；安排；协定 3mn-dKe((  
arrears 欠款 )$.9WlQ  
arrears of pay 欠付薪酬 :r+ 1>F$o  
arrears of revenue 逾期未收税款；逾期未收的帐项 =:}DD0o*  
articles of association 组织章程；组织细则；组织章程细则 W${sD|d-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F,$$N>  
ascertainment of profit 确定利润 \A"a>e  
"Asia Clear" “亚洲结算系统” 6E%k{ r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Olrw>YbW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?fwr:aP~  
Asian Development Fund [ADF] 亚洲发展基金 t-{OP?c
E1  
Asian dollar bond 亚洲美元债券 9CSz<[  
Asian dollar market 亚洲美元市场 QLLVOJi  
Asian dollar rate 亚洲美元利率 Tfs9<k>G#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j[ YTg]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9_^V1+   
asked price 沽盘；喊价；索价；卖方报价 Xst}tz62F  
assessable income 应评税入息 +K4v"7C V  
assessable loss 应评税亏损 ( I~XwP&  
assessable profit 应评税利润 ({62GWnn_  
assessable value 应评税值 T>?1+mruM  
assessed profit 估定利润 vYun^(_-  
assessed value 经评估价值 -2XIF}.Hu  
assessment 评税；评定；估价；评税单 M4]|(A  
assessment number 评税编号；估价编号 Gs?sO?j  
assessment of additional tax 补加税评税 [_GR'x'0x  
assessment of performance 业绩评估；实绩评价 ;L{y3CWT  
Assessor 评税主任 $9b6,Y
_-  
asset price bubbles 资产价格泡沫 e q.aN3KB"  
asset-backed securities 具资产保证的证券 $O>MV  
assets accretion 资产增值
k.hSN8  
assets and liabilities 资产与负债 gKEvgXOj  
assets betterment statement 资产递增表；资产改进表 V3nv5/6  
assets lending 实物放款；有抵押贷款 v<4X;4p^  
assets of the company passing on the death 死者去世时转移的公司资产 *Fs^T^ ?r  
assets pledged as security for liabilities 用作负债抵押的资产 !T1i_  
assets portfolio 资产投资组合 !SNtJi$;v  
assets price 资产价格 7E]l
=Z`x  
assets quality 资产质素 eS+LFS7*k  
assets realization 资产变现 VdrF=V&] O  
assets refinancing arrangement 资产再集资安排 #@`^ .  
assets securitization 资产证券化 ?^0Z(<Arz  
assets situated outside Hong Kong 在香港以外地方的资产 &wvv5Vd  
assets stripping 削减资产；拆卖资产 3`I_  
assets value 资产值 cZ,_O~  
assignee 承让人 ^u<+tV   
assignment 转让；转让书；转让契 vDL/PXNC  
assignment of interest 权益转让 sRG3`>1  
assignment of letters patent and trade mark 专利证书及商标转让 smNr%}_g  
assignment of property 物业转让；物业转让书 6C5qW8q]u3  
assignment right 转让权 w|ei*L  
assignor 转让人 [!$>:_Vq/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c}cboe2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /267Q;d C)  
associate member 附属会员 EORAx  
associated body corporate 相联法人团体 8t"DQ Y-R  
associated company 相联公司；联属公司 WNi<|A#T{  
associated corporation 相联法团  #pK)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pu#<qD*w  
公认会计师公会〔英国〕 C$;~=  
Association of Futures Exchange Brokers 香港期货经纪协会 n40Z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wm4e:&  
association of underwriters 承保人组织 K!mgh7Dx  
assumption of control 接管 C?J%^?v  
assurance 担保；保险；转易；转易书 'r0gqtB  
assurance of interest 权益的转易 1x)%9u}  
at 19XX price 按一九ＸＸ年价格计算 NI)nf;C  
at a discount 按赔价计算；按贴水价格计算；打折扣 T@Xi
G:b7  
at a premium 按溢价计算；按升水价格计算 ^~od*:  
at call 通知付款；按通知 ShP V!$0  
at constant market price 按固定市价计算 gS 3&,^  
at constant price 按固定价格计算 j|9 2 g  
at cost 按成本计算 [d}1Cq=_  
at current market price 按当时市价计算；按现时市价计算 4RNzh``u  
at current price 按当时价格计算；按现时价格计算 <Th.}=  
at factor cost 按要素成本计算；按生产要素成本计算 #c_ZU\"h"  
at money-of-the-day price 按付款当日价格计算 aDESO5  
at or better 按指定或较佳价位〔买卖指令〕 MaM7u:kD#  
at par 按面值计算；平价 FE.:h'^h  
at sight 见票即付 ty ?y&~axk  
at the close 按收市盘 4!wfh)Z  
at the opening 按开市盘 +X%yF{^m(  
attestation 见证；见证条款 $I%]jAh6  
at-the-money option 平价期权 Y`v&YcX;  
attorney 受权人；受托代表人 [o6d]i!  
attornment 新拥有人承认书 pe8MG(V  
attributable profit 可归属利润 !xSGZD=AD  
attributable share value 可归属股份价值 lK0coj1+  
Auckland Stock Exchange 奥克兰证券交易所 x.I-z@
\E  
auction 拍卖 @NZ?D0"  
auctioneer 拍卖商
Cb<\  
audit 审计；核数 P_}$|zj7  
Audit Commission 审计署 y!j1xnzki  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1x]G/I*  
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〕 9S}PCAA;  
audit review 帐目审查 Y|",.~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 BTB,a$P/  
audited account 审计帐目；经审计的帐目 H)Yv_gT  
audited annual account 经审计的周年帐目 e>/PW&Z8Z  
audited balance sheet 经审计的资产负债表 RAvV[QkT  
auditor 核数师；核数主任；审计师 YB[P`Muj  
auditor's certificate 核数师证明书；审计师证明书 umciP  
auditor's report 核数师报告；审计师报告 +-ue={'  
Aussie bond 澳元债券 TAP/gN'  
austerity budget 紧缩预算 Rh39x-`Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 oPi)#|jcb  
Australia All Ordinaries Index 澳洲所有普通股票指数 $%/Zm*H  
Australian Dollar [AUD] 澳元 -7CkOZT  
Australian Options Market 澳大利亚期权市场 IaW8  
Australian Securities Commission 澳洲证券事务监察委员会 1'h?qv^(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ) E5ax~  
Australian Stock Exchange 澳大利亚证券交易所 0 }q/VH57  
Austrian Schilling [ATS] 奥地利先令 a83o(9  
authentication 认证；鉴证 HG3jmI+u>  
authority to purchase 委托购买证；委购书 y<Z8+/f`f  
authorization 认可；核准；授权；授权书 A\:M}D-(  
authorization by direction 指示授权 mR@iGl
\\  
authorization by instruction 指令授权 P;h/)-q8  
authorization by warrant 令状授权 *fl1 =Rfr  
authorization of unit trust 单位信托的认可 e_Y>
[/Om  
authorized agent 指定代理人 wI)W:mUZZ  
authorized capital 法定资本 $OmtN
"  
authorized clerk 出市员 | r2'B  
authorized dealer 认可交易商 7:]I@Gc'  
authorized financial institution 认可财务机构 aXwFQ,  
authorized fund 认可基金 avdi9!J2  
authorized fund house 获授权的基金公司；认可基金公司 H}A67J9x  
authorized institution 认可机构 CpA=DnZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 j5AW}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6x_8m^+m  
authorized insurer 获授权保险人；获认可承保人 }V09tK/M  
authorized investment 特准投资项目 a&j H9  
authorized person 获授权人 ?=aQG0  
authorized representative 获授权代表 iYFM@ta  
authorized share capital 法定股本 Xod#$'M>  
automated quotation system 自动报价系统 N'IzHyo.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ugOcK Gf  
自动交易系统〔香港期货交易所有限公司〕 pj'Yv  
automatic adjustment mechanism 自动调整机制 VsFRG;:\U  
automatic adjustment system 自动调整系统 n{|~x":9V  
Automatic Clearing House 自动票据交换所 2: fSn&*/>  
automatic exchange rates accumulation system 自动化汇率累集系统 `g3H;E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1--5ok h  
automatic teller machine [ATM] 自动柜员机 y "gYv  
autopay 自动转帐 0&zp9(G5  
available assets 可用资产 TEv3;Z*N  
available fiscal reserve 现存财政储备 C&r&&Pw  
available profit 可用利润 *&!&Y*Jzg  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ge*f<#|0U-  
average 平均；平均数；海损 dQTJC %]O  
average basic salary 平均基本薪金 fE,\1LK4  
average consumer expenditure 平均消费开支；一般消费开支 tK1P7pbC8r  
average cost 平均成本 [WuN?H  
average cost of land production 增辟土地平均成本 0jG8G
mh!  
average daily turnover 平均每日成交额 ]v$VZ'  
average daily wage rate 平均每日工资率 SK#;/fav6  
average expenditure pattern 平均开支模式 n}0[EE!  
average growth rate 平均增长率 x+47CDDu3  
average net fixed assets 固定资产平均净值 5V8WSnO  
average of relatives 相对价格平均数 +uLl3(ml  
average price 平均价格 Zg_ fec~6q  
average propensity to consume 平均消费倾向；一般消费倾向 J.35Ad1hM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lh{
U@,/  
average rate 平均率 m?0caLw<  
average revenue 平均收入；平均收益 2XNO*zbve  
average stock 平均库存；平均存货  YH@p\#Y  
average yearly rent 平均年租 Sjv_% C$  
avoidance of double taxation 避免双重课税 90X
<Qs  
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 j2^Vz{  
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