一些有用的会计术语(也不知道发的地方对不对)A

A: |lHFo{8"  
A share Ａ股；甲类股份 9!S^^;PN&  
abatement of tax 减税；减扣免税额 Zr R+QV  
ABN AMRO Bank N.V. 荷兰银行 I~'gK8<e7  
above-the-line expenditure 线上项目支出；经常预算支出 7CYH'DL  
above-the-line receipt 线上项目收入；经常预算收入 RhyegD  
ABSA Asia Limited 南非联合亚洲有限公司 sx90lsu  
absolute change 绝对数值变更 |Rk37P{  
absolute expenditure 实际开支 4Qhx[Hv>(  
absolute guideline figure 绝对准则数字 aZC*7AK   
absolute interest 绝对权益 _3zU,qm+  
absolute order of discharge 绝对破产解除令 zCM^r <Kr  
absolute profit margin 绝对利润幅度 ! fX9*0L  
absolute value 实值；绝对值 ty9rH=1  
absolutely vested interest 绝对既得权益 Z#@6#S`  
absorbed cost 已吸收成本；已分摊成本 5#BF,-Jv  
absorption 吸收；分摊；合并 >VypE8H]x  
absorption rate 吸收率；摊配率；分摊率 9OhR41B  
ACB Finance Limited 亚洲商业财务有限公司 r"1A`89  
acceptable form of reciprocity 合理的互惠条件 c_[ JjG^?P  
acceptable rate 适当利率；适当汇率 XNK 43fkB.  
acceptance agreement 承兑协议 e)br`CD%  
acceptance for honour 参加承兑 M;> ha,x  
acceptor 承兑人；接受人；受票人 cnC_#kp  
acceptor for honour 参加承兑人 *\C}Ok=  
accident insurance 意外保险 }RH lYN  
Accident Insurance Association of Hong Kong 香港意外保险公会 <f[9ju  
accident insurance scheme 意外保险计划 +%x^RV}  
accident year basis 意外年度基准 4KZSL:A  
accommodation 通融；贷款 >5df@_'  
accommodation bill 通融票据；空头票据 )e#fj+>x)  
accommodation party 汇票代发人 `GP3D~  
account balance 帐户余额；帐户结余 7ia"
u+Y  
account book 帐簿 ]P JH'=  
account collected in advance 预收款项 I_K[!4~Kn  
account current book 往来帐簿 fyGCfM  
account of after-acquired property 事后取得的财产报告 *;Ak5.du  
account of defaulter 拖欠帐目 @],Z 2  
account payable 应付帐款 `2sdZ/fO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .k p$oAL  
account receivable 应收帐款 ^]KIgGv\  
account receivable report 应收帐款报表 8R BDJ  
account statement 结单；帐单；会计财务报表 enWF7`  
account title 帐户名称；会计科目 yi&?d&rK  
accountant's report 会计师报告 !OV|I  
Accountant's Report Rules 会计师报告规则 57'q;I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :Q8g?TZ  
Accounting Arrangements 《会计安排》 ?V.i
g  
accounting basis 会计基础 W6hNJb  
accounting by Official Receiver 破产管理署署长呈交的帐目 'wegipK~R  
Accounting Circular 《会计通告》 QZqpF9Eu  
accounting class 会计类别 ZyZl\\8U  
accounting date 记帐日期；会计结算日期 KhLg*EL  
accounting for money 款项核算 Mi_[9ku>%  
Accounting Officer 会计主任 9#s,K! !3{  
accounting period 会计报告期；会计期 jw%fN!?  
accounting policy 会计政策；会计方针 5ZZd.9ZgM  
accounting practice 会计惯例 l85O-g}M  
accounting principle 会计准则 mMn2(  
accounting record 会计记录 bbM4A! N  
accounting report 会计报告 (}VuiNY<3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U[blq M  
Accounting Society of China 中国会计学会 @F>[DW]O  
accounting statement 会计报表 nm<L&11  
accounting system 会计制度；会计系统 p, !
1 3X  
accounting transaction 会计事项；帐务交易 #}nBS-+  
accounting treatment 会计处理 J!ln=h  
accounting year 会计年度 |Tj`qJGVw  
accretion 增值；添加 @+[Y0_  
accrual 应计项目；应累算数目 3AX?B~s  
accrual basis 应计制；权责发生制 N+ak[axN  
accrual basis accounting 应计制会计；权责发生制会计 =mDy@%yx!  
accrue 应累算；应计 IJ+O),'  
accrued benefit 应累算利益 ~:R4))qpg  
accrued charges 应计费用 mxtlr)  
accrued cumulative preference share dividend 应累算的累积优先股股息 Rc;1Sm9\  
accrued expenses 应累算费用  ]v/t8`  
accrued interest payable 应付利息；应计未付利息 B/kcb
(5v  
accrued interest receivable 应收利息；应计未收利息 &3!i@2d;3f  
accrued right 累算权益 "4J?JR
 
accruing profit 应累算的利润
wOD/Z8  
accumulated fiscal reserve 累积财政储备 X%RQB$  
accumulated profit 累积利润；滚存溢利 PEMxoe<+  
accumulated reserve 累积储备 |p'_k(z}  
accumulation of surplus income 累积收益盈余 4;B=Qoxe  
acquired assets 既得资产 /5Gnb.zN)  
acquisition 收购；购置；取得 1uK)1%vK  
acquisition cost 购置成本 H57jBD  
acquisition expenses 购置费用 l6r%nHP@  
acquisition of 100% interest 收购全部股权 [N'r3  
acquisition of control 取得控制权 cL-6M^!a  
acquisition of fixed assets 购置固定资产 .N?|t$J  
acquisition of shell “买壳” E&}H\zt#  
acquisition price 收购价 $Ui]hA-:?y  
act of God 天灾 {jq^hM!TEy  
acting partner 执事合伙人 ^!zJf7(+<>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R4hav  
active partner 积极参与的合伙人 7Y|Wy Oq  
active trading 交投活跃 #g5't4zqx  
actual circulation 实际流通 "j*fVn  
actual cost 实际成本 0Og/47dO.2  
actual expenditure 实际开支；实际支出 o{s4.LKK  
actual income 实际入息；实际收入；实际收益 W\d0  
actual market 现货市场 ^XjvJa  
actual price 现货价；实际价格 j@kRv@  
actual profit 实际利润 ;,[EJR^CI  
actual quotation 实盘；实际价位；实际报价 1q;I7_{ 2
 
actual year basis 按实际年度计算 853]CK<  
actuals 实货 +_vm\]4  
actuarial investigation 精算调查 pO-)x:Wg  
actuarial principle 精算原则 gDUoc*+h  
actuarial report 精算师报告 s (l+{b &  
Actuarial Society of Hong Kong 香港精算学会 o(S^1j5  
actuarial valuation 精算师估值 B8P@D"u  
actuary 精算师 Dg?Ho2ih  
ad referendum agreement 暂定协议；有待覆核的协定 ?j},O=JFn  
ad valorem duty 从价税；按值征税 {
EiG23!qV  
ad valorem duty system 从价税制 }WBm%f  
ad valorem fee 从价费 T%z!+/=&^  
ad valorem tariff 从价关税 L%=BCmMx  
additional allowance 额外免税额 2n"*)3Qj  
additional amount for unexpired risk 未过期风险的额外款额 X.r!q1_c  
additional assessable profit 补加应评税利润 +'{:zN5m  
additional assessment 补加评税 3RY|l?n>  
additional commitment 额外承担 J:M<9
W  
additional commitment vote 额外承担拨款 FQv0
2V+&<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,cl"1>lp  
additional dependent parent allowance 供养父母额外免税额 h0ZW,2?l  
additional provision 额外拨款 4cv|ok8P  
additional stamp duty 附加印花税 ]lG_rGw  
additional tax 补加税罚款；补加税款  xLGTnMYd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RMs1{64:  
adjudged bankrupt 被裁定破产 Rqv+N]  
adjudicated bankrupt 裁定破产人 T`0`]z!~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Mz%d_  
adjudication of bankruptcy 裁定破产；宣告破产 ]xVL11p  
adjudication of insolvency 裁定无力偿还债务 SO8|]Fk  
adjusted actual 经调整的实数；调整后的实数 *o2_EqXL*  
adjusted current assets 经调整的流动资产；调整后的流动资产 rK0|9^i{  
adjusted figure 经调整的数字；调整后的数额 AH ?MJKY@Z  
adjusted liabilities 经调整的负债；调整后的负债 ZFd{q)qe   
adjusted loss 经调整的亏损；调整后的亏损 E(L^hZMc  
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 +eH=;8  
adjusted profit 经调整的利润；调整后的利润 =r@ie>*U  
adjusted surplus 经调整的盈余额；调整后的盈余额 9h)P8B.>M  
adjusted value 经调整的价值；调整后的价值 dnhpWVhn  
adjustment 调整；修订；理算〔保险〕 !Dhfr{  
adjustment centre 调剂中心 bx'B;rZr  
adjustment lag 调整过程的时间差距；调整时差 +q>C}9s3  
adjustment mechanism 调整机制 `cy"-CJS  
adjustment of loss 亏损调整 ygu?w7  
adjustment process 调整过程；调整程序 //@sktHsw(  
adjustment range 调整幅度 RM/ s:  
administered exchange rate 受管制汇率 tL 9e~>,`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 r>D[5B  
administration expenses 行政费用 {U2|):  
administration fee 手续费；行政费 N'q/7jOy  
administration in bankruptcy 破产管理 Ky{I&}+R|  
administration order 遗产管理令 :O_<K&  
administrator 管理人；遗产管理人 374_G?t&  
administrator of the estate 遗产管理人 ;Ef)7GE@\[  
admission of debt 债项承认书 /ux#U]x  
admission of proof 接纳债权证明 \ {E;u'F  
advance 放贷款项；垫付款项；预支款项；预付款项 bN~'cs8 e  
advance account 暂支帐目；预付款帐户 Q'V,?#  
advance compensation 预付补偿金 m'vOFP)'  
advance from shareholder 股东垫款  I$sm5oL  
advance pending reimbursement 预支以待日后付还 EXScqGa]  
advanced economy 先进经济体系 OYCFx2{  
advancement 预付；预付财产 ,4?|}xg  
advances warrant 垫款令 YfYL?G  
advancing 贷出 u8)r W  
adverse balance 逆差 ;z=C^'  
adverse exchange 逆汇 ^SelqX  
advertisement addressed to shareholders 在报章刊登的致股东通告 1\9BO:<K  
advice for collection 托收通知书 Y)-)NLLG;n  
advice of drawing 提款通知书；汇票通知书 laIC}!  
advice of payment 付款通知 PT5ni6  
Advisory Committee [Securities and Futures Commission] fn"jYSy  
谘询委员会〔证券及期货事务监察委员会〕 E*#60z7F  
Advisory Committee on Diversification 经济多元化谘询委员会 "NI>H
O.U  
affidavit 誓章；遗产申报誓章 SGT-B.  
affidavit of no receipt 述明无收款的誓章 "}Sid+)<  
affiliate 联号；联营公司；附属公司 f0s<Y  
affiliated company 附属公司；联号；联营公司 gB'Ah-@,P  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 OA5md9P;d  
affordability 负担能力 T;vPR,]rz  
African Development Bank [AfDB] 非洲开发银行 QSQ\@h;E  
after-acquired property 事后取得的财产 k>@^M]%  
after-hours dealing 市后交易 $1`t+0^k  
after-tax profit 税后盈利；税后利润；税后溢利 lKD<  
agency agreement 代理协议 mf_9O  
agency expenses 代理机构的开支 L.~]qs|G/K  
agency fee 代理费 7D1`^,?  
Agency Law 《代理法》 u\\niCNA  
agent 代理人；承销人 mJ#B<I'  
agent of company 公司代理人 j~<iTLM  
agent's fee 代理人费；经纪费 4)S?Y"Bs  
aggregate 总计；总数；总体数字 70l;**"4  
aggregate amount 总款额；总额 ~$`YzK^*X  
aggregate assets and liabilities 总体资产与负债 Vste$V  
aggregate at constant price 按固定价格计算的总体数字 D +%k1  
aggregate demand 总需求 /o3FK  
aggregate gross position 总持仓量 Hw-oh?=  
aggregate limit 总限额 < $/Yw   
aggregate of salaries tax 合计薪俸税 sA7K ;J})  
aggregate performance 总体表现；总体业绩 tfU3 6PR  
aggregate supply 总体供应 /3HWP`<x  
aggregate surplus 总盈余 [T&y5"@  
aggregate total 整体总额
m
##z  
aggregate value 总值；合计价值 ^)K[1]"uM  
aggregated basis 合计基准 XhkL))FcG  
aggregated net chargeable income 合计应课税入息实额 (E]K)d  
aggregation 合并计算；合计；总和 IpVwnNj!}  
aggregation of incomes of husband and wife 夫妇入息合并计算 pt;Sk?-1  
aggregation of property 财产的总和 Gb)iB  
agio 差价；贴水 m&vYZ3vK[  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ,Onm!LI=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9fLP&v  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [~%;E[ky$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?;QKe0I^  
《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》 Y:Tt$EQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nylIP */  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 A>,fG9pR  
agreement for a settlement 授产协议 +mF 2yh  
agreement for assignment 转让协议 aD`e]K ^L  
agreement for sale 售卖协议；买卖协议 zU=[Kc=$  
agreement for sale and purchase 买卖协议 Ljs(<Gm)-  
agreement for the payment of interest 支付利息协议 p%qL0   
agreement for the repayment of money 还款协议 }U1{&4Ph  
agreement of reinsurance 再保险协议 WmBnc#>gK  
Agricultural Bank of China 中国农业银行 ?B4QTx9B  
air passenger departure tax 飞机乘客离境税 KTREOOu .t  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 S~9kp?kR$  
airport tax 机场税 w3hL.Z,kV  
alcohol duty 酒精税 |
?Uc:
VFF  
alienation 让与；让渡；转让 B_G7
F[/K  
alimony 生活费；赡养费 5?Ao9Q]@  
All Ordinaries Index [AOI] 所有普通股指数 s9dBXfm  
all risks 全险；综合险 !f2>6}hE  
All Sales Record for Stock Market 《股票市场成交报告》 OnJSu
z>-  
Allied Capital Resources Limited 新联财务有限公司 P+l^Ep8P  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +:8YMM#9V  
allocation letter 拨款信件 O&RHCR-
\  
allocation of fund 分配款项；预留款项 >R0j<:p
:  
allocation of profit 利润分配；溢利分配 ?(hQZR 0e  
allocation warrant 拨款令 YLd%"H $n  
allotment 分配；配股 `I<|*vW u  
allotment notice 股份配售通知；配股通知 #FM 'S|  
allotment of shares 股份分配 O!yn `<l
 
allowable 可获宽免；免税的 ^^(ZK 6d  
allowable business loss 可扣除的营业亏损 _!Q\Xn  
allowable expenses 可扣税的支出 -$p-o Z)  
allowance 免税额；津贴；备抵；准备金 ZdzGJ[$  
allowance for debts 债项的免税额 4vJIO{m  
allowance for depreciation by wear and tear 耗损折旧免税额 mTbPzZ4  
allowance for funeral expenses 殡殓费的免税额 LKG|S<s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tH!z7VZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 RH0a\RC!G  
allowance to debtor 给债务人的津贴 +N!{(R:"v}  
alteration of capital 资本更改 yXmp]9$  
alternate trustee 候补受托人 Ct33S+y  
amalgamation 合并 j;vaNg|v
Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5~5ypQj  
ambit of charges 征税范围；收费范围 ?':'zT  
amended valuation 经修订的估值 t;6/bT-  
American Commodities Exchange 美国商品交易所 >b
${rgCvQ  
American Express Bank Limited 美国运通银行 c
K/odOi  
American Stock Exchange 美国证券交易所 >QPS0Vx[  
amortization 摊销 \'b-;exH  
amount due from banks 存放银行同业的款项 D(GHkS*0q  
amount due from banks abroad 存放海外银行同业的款项 >FhBl\oIi  
amount due from holding companies 控股公司欠款  X;g|-<  
amount due from local banks 存放本港银行同业的款项 >,1LBM|0u  
amount due to banks 银行同业的存款 Y5pNKL
 
amount due to banks abroad 海外银行同业的存款 {1ceF  
amount due to holding companies 控股公司存款 (]dZ+"O{  
amount due to local banks 本港银行同业的存款 <H#K`|Ag  
amount due to outport banks 外埠银行同业的存款 j3F=P  
amount for note issue 发行纸币的款额 k}gs;|_  
amount of bond 担保契据的款额 E':Z_ ^4  
amount of consideration 代价款额 zK;t041e  
amount of contribution 供款数额 $*ZHk0 7x  
amount of indebtedness 负债款额 Re>e|$.T  
amount of principal of the loan 贷款本金额 1(a\$Di  
amount of rates chargeable 应征差饷数额 u'
][3  
amount of share capital 股本额 .;s4T?j@w  
amount of sums assured 承保款额 14zzWzKx  
amount of variation 变动幅度 ShxX[k  
amount of vote 拨款数额 IA!Kpg W  
amount payable 应付款额 EeJ]> 1  
amount receivable 应收款额 ,iy   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k$/].P*!  
analysis 分析 dy'?@Lj;  
ancillary risk 附属风险 B&D z(Bs  
annual account 周年帐目；周年帐目报表；年度决算；年结 jz0\F,s  
annual accounting date 年结日期
HDxw2nz*R  
annual allowance 每年免税额；年积金；年度津贴；年津 &*SnDuc  
annual balance 年度余额 !ZdUW]  
annual disposable income 每年可动用收入 .? /J  
annual estimates 周年预算 zvj\n9H  
annual fee 年费 HB:i0m2fJW  
annual general meeting 周年大会 QI<3N  
annual growth rate 年增率；每年增长率 WDR!e2G  
annual long-term supplement 长期个案每年补助金 $4]PN2d&  
annual pensionable emolument 可供计算退休金的年薪 &n wg$z{Y  
annual report 年报 =uTV\)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >Fh@:M7z  
annual return 周年报表；周年申报表；每年报税表格 '@P[fSQ  
Annual Return Rules 《周年报表规则》 Ckp=d  
annual review of consumer prices 每年消费物价回顾 Qa+gtGtJ  
annual roll-forward basis 逐年延展方式 UQ?8dw:E~  
annual salary 年薪 T~E83Jw  
annual statement 年度报表；年度决算表 `}l%Am  
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 ualtIHXK)  
annuitant 年金受益人 cCs:z
 
annuity 年金 WBI
S  
annuity contract 年金合约 4vphLAm  
annuity on human life 人寿年金 Wi<Fkzj  
antecedent debt 先前的债项 NM]/OKs'H  
ante-dated cheque 倒填日期支票 lB-7.  
anticipated expenditure 预期开支 ~sD'pS  
anticipated net profit 预期纯利 /jAs`"U  
anticipated revenue 预期收入 m`cG&Ar5  
anti-inflation measure 反通货膨胀措施 1<UQJw45  
anti-inflationary stance 反通货膨胀立场 o6oYJ`PY  
apparent deficit 表面赤字 P8f-&(  
apparent financial solvency 表面偿债能力 mLSAi2Y  
apparent partner 表面合伙人 We2=|AB  
application for personal assessment 个人入息课税申请书 ZWH
`s  
application of fund 资金应用 |)?T([  
application to release as liquidator and to destruct the books of accounts and documents U$}]zaB  
申请免除清盘人职务及毁灭帐簿与文件 w.\:I[  
appointed actuary 委任精算师 cA kw5}P
 
appointed auditor 委任核数师；委任审计师 P<~y$B  
appointed trustee 委任的受托人 hv6>3gbr  
appointer 委任人 =v-D}eJQ=  
apportioned pro rata 按比例分摊 q6dq@  
apportionment 分配；分摊 h?sh#j6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c-F&4V  
apportionment formula 分摊方程式 4
m:E:zVn  
apportionment of estate duty 遗产税的分摊 vbp)/I-h  
appraisal 估价；评估 )C[8#Q-:  
appreciable growth 可观增长 +]X^b
B[  
appreciable impact 显着影响 yI)2:Ca*  
appreciable increase 可观增长 U<x3=P  
appreciation 增值；升值 RD^o&VXO  
appreciation against other currencies 相对其他货币升值 2#!D"F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9^n ]qg^  
appreciation tax 增值税 pFh2@O  
appropriation 拨款；拨用；拨付 D? ($R9t  
appropriation account 拨款帐目 R
\^tr  
Appropriation Bill 拨款法案 [(XKqiSV  
appropriation-in-aid system 补助拨款办法 X%sc:V  
approved assets 核准资产 '4iu0ie>D  
approved basket stock 认可一篮子证券 Jx]`!dP3  
approved budget 核准预算 U\N`[k.F  
approved charitable donation 认可慈善捐款 i \~4W$4
I  
approved charitable institution 认可慈善机构 o9CB ,c7]  
approved currency 核准货币；认可货币 (DU{o\
=  
approved estimates 核准预算 Tym!7H2  
approved estimates of expenditure 核准开支预算 : SNp"|  
approved overseas insurer 核准海外保险人
sx;1V{|g  
approved overseas trust company 核准海外信托公司 y< 84Gw_  
approved pooled investment fund 核准汇集投资基金 5o
?bF3  
approved provident fund scheme 认可公积金计划 /dAIg1ra  
approved provision 核准拨款 .gB*Y!c7  
approved redeemable share 核准可赎回股份 9ccEF6o0=  
approved regional stock 认可地区性证券 c!c!;(  
approved retirement scheme 认可退休金计划 3HD=)
k  
approved subordinated loan 核准附属贷款 b3ZPlLx6  
arbitrage 套戥；套汇；套利 ?^5x d1>E  
arbitrageur 套戥者；套汇者 P7n~Ui~U  
arbitrary amount 临时款项 ]Q+Tm2{  
arrangement 措施；安排；协定 X!m/I i$q  
arrears 欠款 ty ~U~  
arrears of pay 欠付薪酬 ^t"\PpmK<d  
arrears of revenue 逾期未收税款；逾期未收的帐项 <m!\Ma  
articles of association 组织章程；组织细则；组织章程细则 OP@PB|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _<8n]0lX3  
ascertainment of profit 确定利润 \*7Tj-#  
"Asia Clear" “亚洲结算系统” F n\)*; ^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y(HR1vQ;Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 q(C+D%xB  
Asian Development Fund [ADF] 亚洲发展基金 ev>: 3_ s  
Asian dollar bond 亚洲美元债券 +Fk.B@KT,  
Asian dollar market 亚洲美元市场 P)3e^~+A  
Asian dollar rate 亚洲美元利率 BkcOsJIz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nxG vh4'i8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jGt[[s  
asked price 沽盘；喊价；索价；卖方报价 _$\T;m>'A  
assessable income 应评税入息 Ky+TgR  
assessable loss 应评税亏损 D_@^XS  
assessable profit 应评税利润 b|EZ;,i  
assessable value 应评税值 B=f{`rM)~W  
assessed profit 估定利润 qVf~\H@  
assessed value 经评估价值 rl4-nA  
assessment 评税；评定；估价；评税单 _z_uz\#,  
assessment number 评税编号；估价编号 }Vt5].TA  
assessment of additional tax 补加税评税 B|8(}Ciqx  
assessment of performance 业绩评估；实绩评价 !!9V0[  
Assessor 评税主任 R +k\)_F  
asset price bubbles 资产价格泡沫 ^'}Td~(  
asset-backed securities 具资产保证的证券 h' 16"j>  
assets accretion 资产增值 >y1/*)O9~  
assets and liabilities 资产与负债 wFh{

\  
assets betterment statement 资产递增表；资产改进表 RxqXGM`4  
assets lending 实物放款；有抵押贷款 %9IM|\ulp  
assets of the company passing on the death 死者去世时转移的公司资产 :U~[%]  
assets pledged as security for liabilities 用作负债抵押的资产 Vry#  
assets portfolio 资产投资组合  `=oN&!  
assets price 资产价格 R{.ku!w  
assets quality 资产质素 r8mE   
assets realization 资产变现 [hs{{II  
assets refinancing arrangement 资产再集资安排 rVkHo*Q  
assets securitization 资产证券化 kWWb<WRW:  
assets situated outside Hong Kong 在香港以外地方的资产 hI"I#(*jA%  
assets stripping 削减资产；拆卖资产 pJ{sBp_$  
assets value 资产值 _r&#Snp  
assignee 承让人  @521zi  
assignment 转让；转让书；转让契 zITXEorF!J  
assignment of interest 权益转让 qh=lF_%uj  
assignment of letters patent and trade mark 专利证书及商标转让 )J0'We  
assignment of property 物业转让；物业转让书 IuPwFf)  
assignment right 转让权 ztf(.~  
assignor 转让人 es.`:^
A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 2lQ'rnqS)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 rK];2[U  
associate member 附属会员 u+hzCCwtR  
associated body corporate 相联法人团体 T\OLysc  
associated company 相联公司；联属公司 z*:^*,  
associated corporation 相联法团 u ;I5n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,#<"VU2bC  
公认会计师公会〔英国〕 sC/T)q2  
Association of Futures Exchange Brokers 香港期货经纪协会 F$)Ki(mq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 t.NG]ejZ  
association of underwriters 承保人组织 tvP"t{C6,  
assumption of control 接管 JTx&_Ok#  
assurance 担保；保险；转易；转易书 REw!@Y."  
assurance of interest 权益的转易 tvI~?\Ylj  
at 19XX price 按一九ＸＸ年价格计算 3dXyKi  
at a discount 按赔价计算；按贴水价格计算；打折扣 Hq=RtW2  
at a premium 按溢价计算；按升水价格计算 4rv3D@E  
at call 通知付款；按通知 FX\ -Y$K  
at constant market price 按固定市价计算 i2EB.Zlv  
at constant price 按固定价格计算 o#G7gzw)  
at cost 按成本计算 .x}ImI  
at current market price 按当时市价计算；按现时市价计算 V]IS(U(  
at current price 按当时价格计算；按现时价格计算 ndN8eh:OR  
at factor cost 按要素成本计算；按生产要素成本计算 P\SE_*&  
at money-of-the-day price 按付款当日价格计算 1h|JKu0  
at or better 按指定或较佳价位〔买卖指令〕 QGfU:  
at par 按面值计算；平价 'H+pwp"M@  
at sight 见票即付 8He^j5  
at the close 按收市盘 _uL m!ku  
at the opening 按开市盘 Uc\\..Cf  
attestation 见证；见证条款 <UeO+M(  
at-the-money option 平价期权 7)~/`w)P  
attorney 受权人；受托代表人 HdLVXaD/  
attornment 新拥有人承认书 ]e R1 +Nl  
attributable profit 可归属利润 |FH/Q-7[  
attributable share value 可归属股份价值 an.)2*u  
Auckland Stock Exchange 奥克兰证券交易所 je.mX/Lpj  
auction 拍卖 JIDE]f  
auctioneer 拍卖商 Q9{%  
audit 审计；核数 Z|E( !"zE9  
Audit Commission 审计署 Ip|7JL0Z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }*;Hhbox  
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〕 b bX2D/  
audit review 帐目审查 EY':m_7W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6MF%$K3  
audited account 审计帐目；经审计的帐目 tFXG4+$D  
audited annual account 经审计的周年帐目 Ot5 $~o  
audited balance sheet 经审计的资产负债表 W&)OiZN  
auditor 核数师；核数主任；审计师 9J*m!-hOY  
auditor's certificate 核数师证明书；审计师证明书 P$\(Bd\76  
auditor's report 核数师报告；审计师报告 W%
) foJ  
Aussie bond 澳元债券 om|
M=/^  
austerity budget 紧缩预算 yjc:+Y{5'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !\^c9Pg|v  
Australia All Ordinaries Index 澳洲所有普通股票指数 e%#9
|/uP  
Australian Dollar [AUD] 澳元 VMsAT3^w  
Australian Options Market 澳大利亚期权市场 I 91`~0L*  
Australian Securities Commission 澳洲证券事务监察委员会 u JGYXlLE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Jt@7y"<  
Australian Stock Exchange 澳大利亚证券交易所 gQh;4v  
Austrian Schilling [ATS] 奥地利先令 [[ HXOPaV  
authentication 认证；鉴证 )9==6p  
authority to purchase 委托购买证；委购书 DtR-NzjB  
authorization 认可；核准；授权；授权书 pJ1G
B  
authorization by direction 指示授权 uG~%/7Qt{  
authorization by instruction 指令授权 H;%a1  
authorization by warrant 令状授权 W%@6D|^  
authorization of unit trust 单位信托的认可 |v:8^C7  
authorized agent 指定代理人 d'J))-*#UO  
authorized capital 法定资本 qVx0VR1:  
authorized clerk 出市员 &$|k<{j[<f  
authorized dealer 认可交易商 =#SKN\4  
authorized financial institution 认可财务机构 YB.r-c"Y  
authorized fund 认可基金 ZmUS}  
authorized fund house 获授权的基金公司；认可基金公司 9-
I;'  
authorized institution 认可机构 j'I$F1>Te  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /\(0@To  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 mq do@  
authorized insurer 获授权保险人；获认可承保人 tNoo3&  
authorized investment 特准投资项目 /EA4-#uw  
authorized person 获授权人 =&< s*-l[  
authorized representative 获授权代表 &CG3_s<2  
authorized share capital 法定股本 %BC*h}KGH  
automated quotation system 自动报价系统 GjfY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +(QGlRd  
自动交易系统〔香港期货交易所有限公司〕 -%NT)o  
automatic adjustment mechanism 自动调整机制 ma?$@]`k  
automatic adjustment system 自动调整系统 r. =_=V/t  
Automatic Clearing House 自动票据交换所 lmgMR|v  
automatic exchange rates accumulation system 自动化汇率累集系统 T[*=7jnJQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7JQ5OC3  
automatic teller machine [ATM] 自动柜员机 UXnd~DA  
autopay 自动转帐 z{7&=$  
available assets 可用资产 *4dA(N\k"  
available fiscal reserve 现存财政储备 ~W_m<#K(  
available profit 可用利润 8(\Az5%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [89#8|+  
average 平均；平均数；海损 (Rve<n6{A  
average basic salary 平均基本薪金 ; P&Ka  
average consumer expenditure 平均消费开支；一般消费开支 W:ih#YW_F  
average cost 平均成本 /|bir6Y:  
average cost of land production 增辟土地平均成本 "n=`{~F  
average daily turnover 平均每日成交额 xzbyar<  
average daily wage rate 平均每日工资率 OIe {Sx{y  
average expenditure pattern 平均开支模式 |JtdCP{  
average growth rate 平均增长率 FU E/uh  
average net fixed assets 固定资产平均净值 OXK?R\ E+  
average of relatives 相对价格平均数 ubjuuha"  
average price 平均价格 ~ucOQVmz@  
average propensity to consume 平均消费倾向；一般消费倾向 ?TLMoqmXM{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 dyC: Mko=  
average rate 平均率 EL;IrtU  
average revenue 平均收入；平均收益 Y, )'0O  
average stock 平均库存；平均存货 }[SWt3qV1  
average yearly rent 平均年租 %F` cNw]  
avoidance of double taxation 避免双重课税 k^:$ETW2 D  
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 @(,k%84z  
J$%mG*Y(  
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