一些有用的会计术语(也不知道发的地方对不对)A

A: 1v+JCOy  
A share Ａ股；甲类股份 EY=\C$3J:  
abatement of tax 减税；减扣免税额 Djg1Qh  
ABN AMRO Bank N.V. 荷兰银行 |E>v~qD8I  
above-the-line expenditure 线上项目支出；经常预算支出 e-YGuWGN7  
above-the-line receipt 线上项目收入；经常预算收入 |s)VjS4@  
ABSA Asia Limited 南非联合亚洲有限公司 e<&_tx   
absolute change 绝对数值变更 ?
Yynd  
absolute expenditure 实际开支 /r#b  
absolute guideline figure 绝对准则数字 7R% PVgS4x  
absolute interest 绝对权益 $sB48LJuU'  
absolute order of discharge 绝对破产解除令 T9&,v<f  
absolute profit margin 绝对利润幅度 :Q0?ub]  
absolute value 实值；绝对值 (Q*2dd>  
absolutely vested interest 绝对既得权益 LbLbJ{68  
absorbed cost 已吸收成本；已分摊成本 *rujdQ
f  
absorption 吸收；分摊；合并 i!/h3%=  
absorption rate 吸收率；摊配率；分摊率 I_R5\l}O+D  
ACB Finance Limited 亚洲商业财务有限公司 TZvBcNi   
acceptable form of reciprocity 合理的互惠条件 QH~8 aE_i  
acceptable rate 适当利率；适当汇率 ~)oWSo5ll  
acceptance agreement 承兑协议 BVwRP
t  
acceptance for honour 参加承兑 d|D'&&
&c  
acceptor 承兑人；接受人；受票人 3}.mp}K5  
acceptor for honour 参加承兑人 0`aHwt/F  
accident insurance 意外保险 >n@>h$]  
Accident Insurance Association of Hong Kong 香港意外保险公会 3M`hn4)K  
accident insurance scheme 意外保险计划 uaZ"x&oZ#  
accident year basis 意外年度基准 *)}Ap4[  
accommodation 通融；贷款 =N[V{2}q  
accommodation bill 通融票据；空头票据 (9'G  
accommodation party 汇票代发人 k}+MvGq  
account balance 帐户余额；帐户结余 HZ[68T[8b  
account book 帐簿 %Hh &u .  
account collected in advance 预收款项 Gx~"iM  
account current book 往来帐簿 Cv?<}q  
account of after-acquired property 事后取得的财产报告 +qu@dU0\`|  
account of defaulter 拖欠帐目 Huug_E+  
account payable 应付帐款 `SSP53R(0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J%O[@jX1  
account receivable 应收帐款 ?[*@T2Ck  
account receivable report 应收帐款报表 m,kvEQ3  
account statement 结单；帐单；会计财务报表 8xeun~e"vS  
account title 帐户名称；会计科目 *R9mgv[  
accountant's report 会计师报告 oK(W)[u  
Accountant's Report Rules 会计师报告规则 N'Z_
6A*-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <*b]JY V@  
Accounting Arrangements 《会计安排》 iPtm@f,bI  
accounting basis 会计基础  CU7iva  
accounting by Official Receiver 破产管理署署长呈交的帐目 PEwW*4Xo  
Accounting Circular 《会计通告》 }(vOaD|k=  
accounting class 会计类别 ^|a&%wxA  
accounting date 记帐日期；会计结算日期 _z_3%N  
accounting for money 款项核算 s`$_  
Accounting Officer 会计主任 R+@sHsZ@  
accounting period 会计报告期；会计期 qU /W
g  
accounting policy 会计政策；会计方针 s\3Z?zm8  
accounting practice 会计惯例 %
yS`C"ZQ)  
accounting principle 会计准则 A+
bubH,  
accounting record 会计记录 2=Vkjh-  
accounting report 会计报告 uV*f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8m13M5r  
Accounting Society of China 中国会计学会 l yLK$B?/  
accounting statement 会计报表 )=SYJ-ta<  
accounting system 会计制度；会计系统 }X W#?l  
accounting transaction 会计事项；帐务交易 @zVBn~=i  
accounting treatment 会计处理 "8C(_z+]K`  
accounting year 会计年度 ADwwiq#E  
accretion 增值；添加 [XY:MUe  
accrual 应计项目；应累算数目 r)Mx.`d!  
accrual basis 应计制；权责发生制 3<1HqU  
accrual basis accounting 应计制会计；权责发生制会计 R;Ix<y{U  
accrue 应累算；应计 Hhce:E@K  
accrued benefit 应累算利益 C>(
M+qXL+  
accrued charges 应计费用 *Tlws  
accrued cumulative preference share dividend 应累算的累积优先股股息 /n<Ncf  
accrued expenses 应累算费用 ?-6x]l=]  
accrued interest payable 应付利息；应计未付利息 
O}\"$n>  
accrued interest receivable 应收利息；应计未收利息 jW+VU
F-t  
accrued right 累算权益 pN^G[  
accruing profit 应累算的利润 aGzdur  
accumulated fiscal reserve 累积财政储备 VHXR)}  
accumulated profit 累积利润；滚存溢利 Z({`9+/>u  
accumulated reserve 累积储备 m= beB\=  
accumulation of surplus income 累积收益盈余 _QtQPK\+  
acquired assets 既得资产 A?{aUQB~|  
acquisition 收购；购置；取得 t9-\x  
acquisition cost 购置成本 Fy+7{=?^F  
acquisition expenses 购置费用 q}76aa0e  
acquisition of 100% interest 收购全部股权 E)Zd{9A5)  
acquisition of control 取得控制权 Aaw:B?4)  
acquisition of fixed assets 购置固定资产 ]P ?#lO6  
acquisition of shell “买壳” {u[K ^G  
acquisition price 收购价 _R!!4Hp<Q  
act of God 天灾 +Muia5G  
acting partner 执事合伙人 y[7xK}`_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `'k's]Y  
active partner 积极参与的合伙人 5F_:[H =   
active trading 交投活跃 iJp!ROI  
actual circulation 实际流通 m#}{"d&J  
actual cost 实际成本 GT`<jzAiQ  
actual expenditure 实际开支；实际支出 0T{Y_IG  
actual income 实际入息；实际收入；实际收益 9[]"%6  
actual market 现货市场 pa> 2JF*  
actual price 现货价；实际价格 1_E3DXe  
actual profit 实际利润 :92a34  
actual quotation 实盘；实际价位；实际报价 HuLm!tCu  
actual year basis 按实际年度计算 `5 v51TpH  
actuals 实货 9Q
M"JEu@  
actuarial investigation 精算调查 {CyPcD'$s  
actuarial principle 精算原则 C?<XtIoB  
actuarial report 精算师报告 }JTgj  
Actuarial Society of Hong Kong 香港精算学会 :@4>}k*  
actuarial valuation 精算师估值 2W-NCE%K)T  
actuary 精算师 ^}pREe c=  
ad referendum agreement 暂定协议；有待覆核的协定
>A@D;vx  
ad valorem duty 从价税；按值征税 >~bj7M6t  
ad valorem duty system 从价税制 gZ%O<XO  
ad valorem fee 从价费 ST[1'T+L  
ad valorem tariff 从价关税 #,9TJ:~N  
additional allowance 额外免税额 7J_f/st  
additional amount for unexpired risk 未过期风险的额外款额 YNQ6(HA  
additional assessable profit 补加应评税利润 j!8+|eAkk  
additional assessment 补加评税 {,mRMDEy  
additional commitment 额外承担 v}*u[GWl]  
additional commitment vote 额外承担拨款 w!9WCl]9M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "l;8 O2;g  
additional dependent parent allowance 供养父母额外免税额 xTawG?"D  
additional provision 额外拨款 l$~bk
VNL  
additional stamp duty 附加印花税 !?-5hh1\  
additional tax 补加税罚款；补加税款 r#Oz0=0u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DO,&Foh\  
adjudged bankrupt 被裁定破产 Ak-7}i  
adjudicated bankrupt 裁定破产人 >mDubP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s/&]gj"  
adjudication of bankruptcy 裁定破产；宣告破产 ob5nk^y  
adjudication of insolvency 裁定无力偿还债务 I!0+RP(  
adjusted actual 经调整的实数；调整后的实数 GpQF* x  
adjusted current assets 经调整的流动资产；调整后的流动资产 :H8L(BsI  
adjusted figure 经调整的数字；调整后的数额 g[+Q~/yq  
adjusted liabilities 经调整的负债；调整后的负债 ZJ}LnPr  
adjusted loss 经调整的亏损；调整后的亏损 7wEG<,D  
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\&y(=fzf  
adjusted profit 经调整的利润；调整后的利润 N'BctKL  
adjusted surplus 经调整的盈余额；调整后的盈余额 /Gv$1t^a  
adjusted value 经调整的价值；调整后的价值 HnY"6gTNK  
adjustment 调整；修订；理算〔保险〕 ^3s&90  
adjustment centre 调剂中心 ]mT} \b  
adjustment lag 调整过程的时间差距；调整时差 B]}V$*$\?  
adjustment mechanism 调整机制 M4PUJZ]  
adjustment of loss 亏损调整 KcF+!;:  
adjustment process 调整过程；调整程序 Q3{&'|}^2  
adjustment range 调整幅度 e(% Solkm?  
administered exchange rate 受管制汇率 /{)cI^9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o-Fle, qf  
administration expenses 行政费用 xi^e =:;`  
administration fee 手续费；行政费 _5`S)G{  
administration in bankruptcy 破产管理 M@@O50~  
administration order 遗产管理令 oi4Wxcj  
administrator 管理人；遗产管理人 _
Vf|F  
administrator of the estate 遗产管理人 0!\q
  
admission of debt 债项承认书 7Cp_41._  
admission of proof 接纳债权证明 FAl6  
advance 放贷款项；垫付款项；预支款项；预付款项 nL20}"$E  
advance account 暂支帐目；预付款帐户 O;t?@!_  
advance compensation 预付补偿金 9+Hb`  
advance from shareholder 股东垫款 ~*]`XL.-  
advance pending reimbursement 预支以待日后付还 tBUQf*B  
advanced economy 先进经济体系 yC*BOJS  
advancement 预付；预付财产 1)r_h(  
advances warrant 垫款令 ^TuEp$Z=  
advancing 贷出 cyeDZ)  
adverse balance 逆差 0\^2HjsJ  
adverse exchange 逆汇 p+D6Z'B  
advertisement addressed to shareholders 在报章刊登的致股东通告 sBI%lrO  
advice for collection 托收通知书 !T(Omve)  
advice of drawing 提款通知书；汇票通知书 "(VcYQ+  
advice of payment 付款通知 =}lA|S  
Advisory Committee [Securities and Futures Commission] ;7*@Gf}R  
谘询委员会〔证券及期货事务监察委员会〕 7f,WzvV  
Advisory Committee on Diversification 经济多元化谘询委员会 [mvHa;-w  
affidavit 誓章；遗产申报誓章 Hxi=\2-  
affidavit of no receipt 述明无收款的誓章 Y. tFqzo3  
affiliate 联号；联营公司；附属公司 '+tT$k  
affiliated company 附属公司；联号；联营公司 PzkXrDlB7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 fsuvg jlE  
affordability 负担能力 m6<0 hP  
African Development Bank [AfDB] 非洲开发银行 ZU'^%)6~o~  
after-acquired property 事后取得的财产 fOervo  
after-hours dealing 市后交易 DN0b.*[`3  
after-tax profit 税后盈利；税后利润；税后溢利 Sylsp%A  
agency agreement 代理协议 0J</`/gH  
agency expenses 代理机构的开支 B;_3IHMO  
agency fee 代理费 $zi\ /Yw  
Agency Law 《代理法》 #;]F:TlR  
agent 代理人；承销人 0 d]G  
agent of company 公司代理人 HN@)/5BY  
agent's fee 代理人费；经纪费 a/#,Y<kJ  
aggregate 总计；总数；总体数字 UH|.@7w  
aggregate amount 总款额；总额 [i#Gqx>'w  
aggregate assets and liabilities 总体资产与负债 }"
k(kH  
aggregate at constant price 按固定价格计算的总体数字 HNT8~s.2  
aggregate demand 总需求 Y\\nJuJo  
aggregate gross position 总持仓量 RyD$4jk+T"  
aggregate limit 总限额 H2cc).8"  
aggregate of salaries tax 合计薪俸税 ~riw7"  
aggregate performance 总体表现；总体业绩 Ih"Ol(W  
aggregate supply 总体供应 H;&t"Ql.  
aggregate surplus 总盈余 .w)t<7 y  
aggregate total 整体总额 %;?3A#  
aggregate value 总值；合计价值 Z`t?kXDNoI  
aggregated basis 合计基准 1=.kH[R  
aggregated net chargeable income 合计应课税入息实额 6LQO>k  
aggregation 合并计算；合计；总和 ZfikNQU9r  
aggregation of incomes of husband and wife 夫妇入息合并计算 Mp=+*I[  
aggregation of property 财产的总和 RtL'fd  
agio 差价；贴水 _3[BS9  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ^4NH.q{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment qNL~m'  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 pjM|}i<'Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zSCPp6  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 "PtH F`mo  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *^_!W'T{j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "ukbqdKD  
agreement for a settlement 授产协议 E1_4\S*z  
agreement for assignment 转让协议 hDsORh!i  
agreement for sale 售卖协议；买卖协议 )>p6h]]a  
agreement for sale and purchase 买卖协议 h]P$L>  
agreement for the payment of interest 支付利息协议 mX_`rvYII  
agreement for the repayment of money 还款协议 jXZNr  
agreement of reinsurance 再保险协议 --sb ;QG  
Agricultural Bank of China 中国农业银行 k]g\` gc  
air passenger departure tax 飞机乘客离境税 ,cEcMaJ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !o!04_  
airport tax 机场税 `_)dEu  
alcohol duty 酒精税 KW<CU'  
alienation 让与；让渡；转让 Um<vs
R  
alimony 生活费；赡养费 -Ma"V  
All Ordinaries Index [AOI] 所有普通股指数 tEs$+b  
all risks 全险；综合险 V.1sZYA9  
All Sales Record for Stock Market 《股票市场成交报告》 FU3B;Fn^Z(  
Allied Capital Resources Limited 新联财务有限公司 {{,%p#/b  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 X9HI@M]h  
allocation letter 拨款信件 pnU g:R@  
allocation of fund 分配款项；预留款项 hg @Jpg  
allocation of profit 利润分配；溢利分配 9n7d "XD2  
allocation warrant 拨款令 = xk@Q7$  
allotment 分配；配股 5WYU&8+]{:  
allotment notice 股份配售通知；配股通知 Tp13V.|  
allotment of shares 股份分配 LAeXe!y  
allowable 可获宽免；免税的 DBRJtU!5x  
allowable business loss 可扣除的营业亏损 T-TH. R  
allowable expenses 可扣税的支出 -C+vmY*@  
allowance 免税额；津贴；备抵；准备金 Jhc
S  
allowance for debts 债项的免税额 3F1Z$d(  
allowance for depreciation by wear and tear 耗损折旧免税额 KK6YA  
allowance for funeral expenses 殡殓费的免税额 ?Dm&A$r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M<Mr (z  
allowance for repairs and outgoings 修葺及支出方面的免税额 !:5n  
allowance to debtor 给债务人的津贴 ]u';z
J.  
alteration of capital 资本更改 b'YbHUyu  
alternate trustee 候补受托人 M&dtXG8<^  
amalgamation 合并 r
GWTpN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xk$lQMwZ  
ambit of charges 征税范围；收费范围 Y<v55m-  
amended valuation 经修订的估值 -,&Xp>u\  
American Commodities Exchange 美国商品交易所 25L{bcng  
American Express Bank Limited 美国运通银行 lLhCk>a  
American Stock Exchange 美国证券交易所 e j9G[  
amortization 摊销 |.A>0-']M  
amount due from banks 存放银行同业的款项 ?H&p zY~H  
amount due from banks abroad 存放海外银行同业的款项 #,56vVY  
amount due from holding companies 控股公司欠款 $BY{:#a]  
amount due from local banks 存放本港银行同业的款项 51
vK>  
amount due to banks 银行同业的存款 :y)'qv[  
amount due to banks abroad 海外银行同业的存款 FcA0 \`0M  
amount due to holding companies 控股公司存款 )-@EUN0E>5  
amount due to local banks 本港银行同业的存款 *)<tyIHd  
amount due to outport banks 外埠银行同业的存款 5z_)  
amount for note issue 发行纸币的款额 kok
kZd7!  
amount of bond 担保契据的款额 Ou^dI  
amount of consideration 代价款额 w3@te\  
amount of contribution 供款数额 x-<dJ}`  
amount of indebtedness 负债款额 xcig'4L  
amount of principal of the loan 贷款本金额 v6:DA#0  
amount of rates chargeable 应征差饷数额 u#\3T>o%@  
amount of share capital 股本额 k$UBZ,=iC  
amount of sums assured 承保款额 DYS(ZY)4  
amount of variation 变动幅度 XHr{\/4V  
amount of vote 拨款数额 :$j~;)2  
amount payable 应付款额 *u}):8=&R  
amount receivable 应收款额 ^4"
_I   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uOQ5.S+  
analysis 分析 EB#z\  
ancillary risk 附属风险 yl}Hr*  
annual account 周年帐目；周年帐目报表；年度决算；年结 m_B5M0},  
annual accounting date 年结日期 vF,l?cU~  
annual allowance 每年免税额；年积金；年度津贴；年津 ( nh!tC  
annual balance 年度余额
|j,Mof  
annual disposable income 每年可动用收入 RC 48e._t  
annual estimates 周年预算 RjDFc:bB  
annual fee 年费 L2qF@!Yy=  
annual general meeting 周年大会 -AX3Rnv^!  
annual growth rate 年增率；每年增长率 nTAsy0p]  
annual long-term supplement 长期个案每年补助金 2Y+*vNs3  
annual pensionable emolument 可供计算退休金的年薪 ZLkJYZk  
annual report 年报 j{g{`Qa  
Annual Report on the Consumer Price Index 《消费物价指数年报》 luMNi^FQ  
annual return 周年报表；周年申报表；每年报税表格 CbZ1<r" /  
Annual Return Rules 《周年报表规则》 )~`zjVx_  
annual review of consumer prices 每年消费物价回顾 ,J|};s+  
annual roll-forward basis 逐年延展方式 AOe~VW  
annual salary 年薪 fAs:[  
annual statement 年度报表；年度决算表  51j  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bbJa,}R  
annuitant 年金受益人 (;"ICk&  
annuity 年金 <LJ$GiU  
annuity contract 年金合约 A-
W7!0  
annuity on human life 人寿年金 `Ao:}  
antecedent debt 先前的债项 >HFJm&lQ  
ante-dated cheque 倒填日期支票 N]duv~JS  
anticipated expenditure 预期开支 1jL?z6S  
anticipated net profit 预期纯利 1pV"<,t  
anticipated revenue 预期收入 j- A|\:  
anti-inflation measure 反通货膨胀措施 f_7p.H6\  
anti-inflationary stance 反通货膨胀立场 `G'V9Xs(  
apparent deficit 表面赤字 P}5aN_v\  
apparent financial solvency 表面偿债能力 *%O1d.,  
apparent partner 表面合伙人 _5zR!|\^  
application for personal assessment 个人入息课税申请书 ^{s)`j'I*  
application of fund 资金应用 *M"wH_cd  
application to release as liquidator and to destruct the books of accounts and documents *=v RX!sI,  
申请免除清盘人职务及毁灭帐簿与文件 bYtF#Y  
appointed actuary 委任精算师 %;<FfS  
appointed auditor 委任核数师；委任审计师 c_iF S  
appointed trustee 委任的受托人 \c]/4C +/  
appointer 委任人 1$^{Uma  
apportioned pro rata 按比例分摊 ;[xDc>&("Q  
apportionment 分配；分摊 )"1D-Bc\Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <ygO?m{  
apportionment formula 分摊方程式 "CaVT7L  
apportionment of estate duty 遗产税的分摊 en  
appraisal 估价；评估 +|.#<]GA  
appreciable growth 可观增长 bfJDF(=h  
appreciable impact 显着影响 -l\@50,D  
appreciable increase 可观增长 t3M/ThIE  
appreciation 增值；升值 ,Xn%-OT  
appreciation against other currencies 相对其他货币升值 ESO(~X+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B0Z@ Cf  
appreciation tax 增值税 #U1soZ7  
appropriation 拨款；拨用；拨付 MwuH.# Ez  
appropriation account 拨款帐目 HV sIbQS  
Appropriation Bill 拨款法案 j.z#fU  
appropriation-in-aid system 补助拨款办法 -X=f+4j  
approved assets 核准资产 &]euN~y  
approved basket stock 认可一篮子证券 WV8<gx`Q  
approved budget 核准预算 @ +7'0[y?  
approved charitable donation 认可慈善捐款 |!}$V  
approved charitable institution 认可慈善机构 ~7ArH
9k.  
approved currency 核准货币；认可货币 xH=&={  
approved estimates 核准预算 >$?Z&7Lv  
approved estimates of expenditure 核准开支预算 L+,{*Uj[;  
approved overseas insurer 核准海外保险人 MT9a1 >  
approved overseas trust company 核准海外信托公司 [)*fN|Hy  
approved pooled investment fund 核准汇集投资基金 -B_dE-l,  
approved provident fund scheme 认可公积金计划 4QDW}5xB  
approved provision 核准拨款 f5G17: Q  
approved redeemable share 核准可赎回股份 `jV0;sPd;  
approved regional stock 认可地区性证券 qg>i8V  
approved retirement scheme 认可退休金计划 MB#%k#z`B  
approved subordinated loan 核准附属贷款 53L)+\7w  
arbitrage 套戥；套汇；套利 8\yH7H  
arbitrageur 套戥者；套汇者 #*9*[Xbi  
arbitrary amount 临时款项 K9*K
4'#R  
arrangement 措施；安排；协定 SQeQ"k|P%  
arrears 欠款 !{4p+peqJV  
arrears of pay 欠付薪酬 oreSu;`$  
arrears of revenue 逾期未收税款；逾期未收的帐项 cZwQ{9>  
articles of association 组织章程；组织细则；组织章程细则 D^A_0@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZFRKh:|  
ascertainment of profit 确定利润 ^Dh2_vbI  
"Asia Clear" “亚洲结算系统” mb&b=&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8^^al!0K~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4yknX%[  
Asian Development Fund [ADF] 亚洲发展基金 H&GMq5)B  
Asian dollar bond 亚洲美元债券 tuv4~i<  
Asian dollar market 亚洲美元市场 H[Qh*pq2  
Asian dollar rate 亚洲美元利率 3Mdg&~85  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J|ILG  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1D*e
u  
asked price 沽盘；喊价；索价；卖方报价 , vky  
assessable income 应评税入息 f6m^pbQFl  
assessable loss 应评税亏损 2/;
KZ+U&  
assessable profit 应评税利润 vj#gY2qZ  
assessable value 应评税值 4 Hu+ljdjB  
assessed profit 估定利润 jReI+ pS  
assessed value 经评估价值 eQ*gnV}rE%  
assessment 评税；评定；估价；评税单 o]]Q7S=  
assessment number 评税编号；估价编号 4TLh'?Xu9  
assessment of additional tax 补加税评税 i}q6^;uTF  
assessment of performance 业绩评估；实绩评价 _gc2h@x1O  
Assessor 评税主任 [0 W^|=#K  
asset price bubbles 资产价格泡沫 >_5D`^  
asset-backed securities 具资产保证的证券 F~{4)`  
assets accretion 资产增值 &;y(@e}D  
assets and liabilities 资产与负债 4gYP .h:,  
assets betterment statement 资产递增表；资产改进表 I\[*vgjm3G  
assets lending 实物放款；有抵押贷款 vbSz&+52;  
assets of the company passing on the death 死者去世时转移的公司资产 e\P+R>i0  
assets pledged as security for liabilities 用作负债抵押的资产  UWu|w  
assets portfolio 资产投资组合 #a/lt^}C*  
assets price 资产价格 ~:JKXa?  
assets quality 资产质素 08'JT{iid  
assets realization 资产变现 sT/pA^rnnR  
assets refinancing arrangement 资产再集资安排 >8RIMW2  
assets securitization 资产证券化 x.d9mjLN8m  
assets situated outside Hong Kong 在香港以外地方的资产 Jb0]!*tV  
assets stripping 削减资产；拆卖资产 >CYg\vas!  
assets value 资产值 `_f3o,5  
assignee 承让人 C#gQJ=!B  
assignment 转让；转让书；转让契 EmLPq!C  
assignment of interest 权益转让 yqoi2J:  
assignment of letters patent and trade mark 专利证书及商标转让 ^tpy8TQ  
assignment of property 物业转让；物业转让书 [7$<sN<'  
assignment right 转让权 s cn!,  
assignor 转让人 ^6Xio6W  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 K7CiIC
e  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xvgIYc{  
associate member 附属会员 N'^ 0:zK:  
associated body corporate 相联法人团体 [V1gj9t=,  
associated company 相联公司；联属公司 YrB-;R1+  
associated corporation 相联法团 f(9w FT  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] h>\}-|Ek  
公认会计师公会〔英国〕 !FO92 P16  
Association of Futures Exchange Brokers 香港期货经纪协会 ysL8w"t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 hzPp
w.  
association of underwriters 承保人组织 hR. EZ|.  
assumption of control 接管 PUa~Apj'  
assurance 担保；保险；转易；转易书 |=7%Edkd  
assurance of interest 权益的转易 #'"h+[XY  
at 19XX price 按一九ＸＸ年价格计算 |Q7Ch]G  
at a discount 按赔价计算；按贴水价格计算；打折扣 (s}9N  
at a premium 按溢价计算；按升水价格计算 NMOTWA}2  
at call 通知付款；按通知 xNjA>S\]W5  
at constant market price 按固定市价计算 L*FnFRhU  
at constant price 按固定价格计算
d*H-l3N  
at cost 按成本计算 8o~
\L= l  
at current market price 按当时市价计算；按现时市价计算 
_msDf2e9  
at current price 按当时价格计算；按现时价格计算 8l?]UFM>C  
at factor cost 按要素成本计算；按生产要素成本计算 b#$:XS  
at money-of-the-day price 按付款当日价格计算 4$_8#wB1&  
at or better 按指定或较佳价位〔买卖指令〕 'o5[:=K  
at par 按面值计算；平价 uD. 0?*_  
at sight 见票即付 IMVoNKW-  
at the close 按收市盘 !vG._7lPp  
at the opening 按开市盘 mTcLocx  
attestation 见证；见证条款
y*zZ }>  
at-the-money option 平价期权 <KJ18/  
attorney 受权人；受托代表人 iPHMyxT+S  
attornment 新拥有人承认书 J
_`.w  
attributable profit 可归属利润 J@1(2%)|Z  
attributable share value 可归属股份价值 4,)=r3;&!  
Auckland Stock Exchange 奥克兰证券交易所 y 5=J6a2.  
auction 拍卖 !rrjA$P<v  
auctioneer 拍卖商 :Z&ipd!yY  
audit 审计；核数 }De)_E\~  
Audit Commission 审计署 x%$Z/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +K+ == mO&  
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{
zIW'Ld  
audit review 帐目审查 %zY3,4~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]Q^oc  
audited account 审计帐目；经审计的帐目 GTLlQy)'=  
audited annual account 经审计的周年帐目 )TXn7{M:  
audited balance sheet 经审计的资产负债表 x!G\-
2#  
auditor 核数师；核数主任；审计师 X2o5Hc)l<  
auditor's certificate 核数师证明书；审计师证明书 GhQ.}@*  
auditor's report 核数师报告；审计师报告 m.lNKIknQ  
Aussie bond 澳元债券 V1(eebi|  
austerity budget 紧缩预算 NbgP,-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 i3f/{D/  
Australia All Ordinaries Index 澳洲所有普通股票指数 6g$+))g  
Australian Dollar [AUD] 澳元 ,m0=z
H4+:  
Australian Options Market 澳大利亚期权市场 t6~|T_]  
Australian Securities Commission 澳洲证券事务监察委员会 lJq %me;4m  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 i++ F&r[  
Australian Stock Exchange 澳大利亚证券交易所 <Qwi 0$  
Austrian Schilling [ATS] 奥地利先令 bv|v9_i  
authentication 认证；鉴证 CVu'uyy  
authority to purchase 委托购买证；委购书 O:D`6U+0  
authorization 认可；核准；授权；授权书 ?5Lom#^  
authorization by direction 指示授权 vR:t4EJ`  
authorization by instruction 指令授权 q!NwfXJM  
authorization by warrant 令状授权 qf ]ax!bK  
authorization of unit trust 单位信托的认可 {'{ssCL  
authorized agent 指定代理人 g%^Zq"  
authorized capital 法定资本 h~<#1'/<  
authorized clerk 出市员 Xr':/Qjf  
authorized dealer 认可交易商 !a1jc_  
authorized financial institution 认可财务机构 ]%NCKOM  
authorized fund 认可基金 $z` jR*  
authorized fund house 获授权的基金公司；认可基金公司 3{,Mpb@  
authorized institution 认可机构 spAYb<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 c*LnLK/m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [?;oiEe.|  
authorized insurer 获授权保险人；获认可承保人 qB"y'UW8  
authorized investment 特准投资项目 i"_JF-IbN  
authorized person 获授权人 r\L:JTZ$  
authorized representative 获授权代表 0
z\=uQ0  
authorized share capital 法定股本 23+>K  
automated quotation system 自动报价系统 )v'3pTs2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 60QElJ9D  
自动交易系统〔香港期货交易所有限公司〕 %#|S  
automatic adjustment mechanism 自动调整机制 idz6m]{~yT  
automatic adjustment system 自动调整系统 BXm{x6\  
Automatic Clearing House 自动票据交换所 Be?mIwc_g  
automatic exchange rates accumulation system 自动化汇率累集系统 ];oED?I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w/Ia`Tx$  
automatic teller machine [ATM] 自动柜员机 drF"kTD"7  
autopay 自动转帐 \$9S_z
 
available assets 可用资产 V8&%fxn+  
available fiscal reserve 现存财政储备 g"<kj"  
available profit 可用利润 \#~~,k 6f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gNe{P~ $=  
average 平均；平均数；海损 7!Fu.Ps >  
average basic salary 平均基本薪金 R-Uj\M>  
average consumer expenditure 平均消费开支；一般消费开支 v]vrD2L  
average cost 平均成本 .\< \J|3  
average cost of land production 增辟土地平均成本 @p}H@#/u\  
average daily turnover 平均每日成交额 92eS*x2@  
average daily wage rate 平均每日工资率 *FOTq'%i  
average expenditure pattern 平均开支模式 4oCnF+(  
average growth rate 平均增长率 x4fLe5xv  
average net fixed assets 固定资产平均净值 6V!yfps)  
average of relatives 相对价格平均数 E&]S No<  
average price 平均价格 :90DS_4  
average propensity to consume 平均消费倾向；一般消费倾向 $g5pKk
  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Rm6<"SLV  
average rate 平均率 IHf A;&b  
average revenue 平均收入；平均收益 -3haLdRk6  
average stock 平均库存；平均存货 0]NjsOU=  
average yearly rent 平均年租 EYMwg
_  
avoidance of double taxation 避免双重课税 ^oaG.)3  
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 (z+[4l7  
V?%>Ex$  
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