一些有用的会计术语(也不知道发的地方对不对)A

A: 6!\V|  
A share Ａ股；甲类股份 >v+1v  
abatement of tax 减税；减扣免税额 Bl b#h  
ABN AMRO Bank N.V. 荷兰银行 \l GD8@,x  
above-the-line expenditure 线上项目支出；经常预算支出 sFpg  
above-the-line receipt 线上项目收入；经常预算收入 ET}Z>vU}+  
ABSA Asia Limited 南非联合亚洲有限公司 )U %`7(bN  
absolute change 绝对数值变更 Bb/if:XS  
absolute expenditure 实际开支 ?'> .>  
absolute guideline figure 绝对准则数字 & kC  
absolute interest 绝对权益 /~NX<Ye&  
absolute order of discharge 绝对破产解除令 A6z,6v6  
absolute profit margin 绝对利润幅度 \CjJa(vV  
absolute value 实值；绝对值 w}3N!jNDv  
absolutely vested interest 绝对既得权益 EF)BezG5y  
absorbed cost 已吸收成本；已分摊成本 5?0<.f,  
absorption 吸收；分摊；合并 R-Edht|{  
absorption rate 吸收率；摊配率；分摊率 syl7i>P  
ACB Finance Limited 亚洲商业财务有限公司 wA5Iz{uQ
O  
acceptable form of reciprocity 合理的互惠条件 w-K A~  
acceptable rate 适当利率；适当汇率 eFiG:LS7  
acceptance agreement 承兑协议 X:i?gRy"  
acceptance for honour 参加承兑 50_[hC&C)  
acceptor 承兑人；接受人；受票人 wH~A> 4*(  
acceptor for honour 参加承兑人 <m-(B"FX  
accident insurance 意外保险 7Eyi~jes  
Accident Insurance Association of Hong Kong 香港意外保险公会 KQfWpHwfj  
accident insurance scheme 意外保险计划 )>ZT{eF  
accident year basis 意外年度基准 n41#  
accommodation 通融；贷款 $g>bp<9v4  
accommodation bill 通融票据；空头票据 syX?O'xJ  
accommodation party 汇票代发人 DTezG':  
account balance 帐户余额；帐户结余 &|Gg46P7  
account book 帐簿 H$I~Vz[\yb  
account collected in advance 预收款项 r2RJb6  
account current book 往来帐簿 *:L"#20:R  
account of after-acquired property 事后取得的财产报告 Z<X=00,wg  
account of defaulter 拖欠帐目 ~J].~^[  
account payable 应付帐款 #*iUZo  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~0PzRS^o  
account receivable 应收帐款 |4@cX<d.  
account receivable report 应收帐款报表 _Raf7W  
account statement 结单；帐单；会计财务报表 hz:7W8  
account title 帐户名称；会计科目 KrGl}|  
accountant's report 会计师报告 +xYu@r%R  
Accountant's Report Rules 会计师报告规则 YS|Dw'%g /  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $Tbsre\MJ  
Accounting Arrangements 《会计安排》 m*y&z'e\  
accounting basis 会计基础 S`s]zdUTP  
accounting by Official Receiver 破产管理署署长呈交的帐目 u9"kF  
Accounting Circular 《会计通告》 'h$1 z$X5  
accounting class 会计类别 W8& )UtWQ  
accounting date 记帐日期；会计结算日期 01mu6)  
accounting for money 款项核算 |=q~X}DA  
Accounting Officer 会计主任 M(C">L]8  
accounting period 会计报告期；会计期 c+FTt(\8.  
accounting policy 会计政策；会计方针 .n7@$kq  
accounting practice 会计惯例 s{^B98d+W  
accounting principle 会计准则 sQgz}0_=)  
accounting record 会计记录
zH1;h  
accounting report 会计报告 X_78;T)uA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J1w[gf]J  
Accounting Society of China 中国会计学会 g *,O  
accounting statement 会计报表 KdoI  
accounting system 会计制度；会计系统 a>v *  
accounting transaction 会计事项；帐务交易 do8[wej<:  
accounting treatment 会计处理 /r7xA}se^  
accounting year 会计年度 ?}Zo~]7E  
accretion 增值；添加 # xO PF9  
accrual 应计项目；应累算数目 [5&k{*}}  
accrual basis 应计制；权责发生制 `CWh
jL8^  
accrual basis accounting 应计制会计；权责发生制会计 (2b${Q@V  
accrue 应累算；应计 .)/."V  
accrued benefit 应累算利益 m7k }k)  
accrued charges 应计费用 dXTD8 )&  
accrued cumulative preference share dividend 应累算的累积优先股股息 fw&*;az  
accrued expenses 应累算费用 lAnq2j|  
accrued interest payable 应付利息；应计未付利息 ,V1"Typ#<  
accrued interest receivable 应收利息；应计未收利息 _<AkM"  
accrued right 累算权益 6Q:Wo)^!  
accruing profit 应累算的利润 q(n"r0)=  
accumulated fiscal reserve 累积财政储备 `NtW+v  
accumulated profit 累积利润；滚存溢利 vEI{AmogRx  
accumulated reserve 累积储备 c0o]O[  
accumulation of surplus income 累积收益盈余 uw3vYYFX  
acquired assets 既得资产 .))g]CH  
acquisition 收购；购置；取得 zQ+Mu^|u+  
acquisition cost 购置成本 {Zc8,jm  
acquisition expenses 购置费用 6k hBT'n  
acquisition of 100% interest 收购全部股权 =q VT  
acquisition of control 取得控制权 =2$( tXL  
acquisition of fixed assets 购置固定资产 C_J@:HlJ  
acquisition of shell “买壳” uX-^9t  
acquisition price 收购价 h\!8*e;RAW  
act of God 天灾 uB)q1QQsqp  
acting partner 执事合伙人 `t/j6e]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _*H Hdd5I  
active partner 积极参与的合伙人 O[d#-0s  
active trading 交投活跃 1%_RXQVG  
actual circulation 实际流通 EK# 11@0%  
actual cost 实际成本 Phi5;U!  
actual expenditure 实际开支；实际支出 QD7KE6KP'  
actual income 实际入息；实际收入；实际收益 4`8s]X  
actual market 现货市场 M0$MK>  
actual price 现货价；实际价格 Pm%xX~H  
actual profit 实际利润 /0\g!29l<  
actual quotation 实盘；实际价位；实际报价 ~u%$ 9IhM  
actual year basis 按实际年度计算 2OoANiX  
actuals 实货 L(|K{vHh]  
actuarial investigation 精算调查 _#V&rY&@  
actuarial principle 精算原则 e:HORc~U  
actuarial report 精算师报告 brmSJ7  
Actuarial Society of Hong Kong 香港精算学会 \a+Q5g  
actuarial valuation 精算师估值 8-@@QZ\N  
actuary 精算师 *+rfRH]a  
ad referendum agreement 暂定协议；有待覆核的协定 AO5&Y.A#  
ad valorem duty 从价税；按值征税 |tAkv  
ad valorem duty system 从价税制 P;.roD9  
ad valorem fee 从价费 s4|tWfZ  
ad valorem tariff 从价关税 \:+\H0Bz  
additional allowance 额外免税额 :!_l@=l  
additional amount for unexpired risk 未过期风险的额外款额 8gavcsVE[  
additional assessable profit 补加应评税利润 PE5*]+lW.  
additional assessment 补加评税 .F,l>wUNe  
additional commitment 额外承担 'd2 :a2C]  
additional commitment vote 额外承担拨款 "SN*hzs"]`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <r,5F:  
additional dependent parent allowance 供养父母额外免税额 +.~K=.O)  
additional provision 额外拨款 ?1L<VL=b  
additional stamp duty 附加印花税 _GkLspSaU  
additional tax 补加税罚款；补加税款 }K?b2 6`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;t*SG*Vi  
adjudged bankrupt 被裁定破产 
Gy\]j  
adjudicated bankrupt 裁定破产人  +rv##Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }<~(9_+  
adjudication of bankruptcy 裁定破产；宣告破产 <%YW/k"o  
adjudication of insolvency 裁定无力偿还债务 l :{q I#Q  
adjusted actual 经调整的实数；调整后的实数 /k/X[/WO  
adjusted current assets 经调整的流动资产；调整后的流动资产 m}z6Bbis0  
adjusted figure 经调整的数字；调整后的数额 |fKT@2(  
adjusted liabilities 经调整的负债；调整后的负债 ^##j {h7  
adjusted loss 经调整的亏损；调整后的亏损 a]*{!V{$i  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 9}QIqH\p  
adjusted profit 经调整的利润；调整后的利润 z6)N![X  
adjusted surplus 经调整的盈余额；调整后的盈余额 UJ,vE}=_{  
adjusted value 经调整的价值；调整后的价值 Lk|`\I T  
adjustment 调整；修订；理算〔保险〕 f+9WGNpw  
adjustment centre 调剂中心 E"'u2jEG^  
adjustment lag 调整过程的时间差距；调整时差 pyV`O[  
adjustment mechanism 调整机制 #M~yt`R~  
adjustment of loss 亏损调整 +\ftSm>  
adjustment process 调整过程；调整程序 EmaS/]X[  
adjustment range 调整幅度 -r,v3n  
administered exchange rate 受管制汇率 [s$x"Ex  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J.R]) &CB  
administration expenses 行政费用 MB;rxUbhe3  
administration fee 手续费；行政费 B>1,I'/$.  
administration in bankruptcy 破产管理 |yz[mP*;o  
administration order 遗产管理令 FaCW +9B  
administrator 管理人；遗产管理人 ;"cQ)=s9Y  
administrator of the estate 遗产管理人 @Y`Z3LiR$  
admission of debt 债项承认书 p0W<K  
admission of proof 接纳债权证明 v' t'{g%  
advance 放贷款项；垫付款项；预支款项；预付款项 ;.AMP$o`(Y  
advance account 暂支帐目；预付款帐户 SZXSVz0j  
advance compensation 预付补偿金 6:wk=#w  
advance from shareholder 股东垫款 j_5&w Znq  
advance pending reimbursement 预支以待日后付还 2pmj*Y3"8  
advanced economy 先进经济体系 K&&T:'=/  
advancement 预付；预付财产 3ibQbk  
advances warrant 垫款令 7>z {2D  
advancing 贷出 J;~YD$  
adverse balance 逆差 ]*P9=!x|M  
adverse exchange 逆汇 gHc1_G]  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;:Z5Ft m  
advice for collection 托收通知书 2T}>9X  
advice of drawing 提款通知书；汇票通知书 ~D@YLW1z(  
advice of payment 付款通知 0rL.~2)V  
Advisory Committee [Securities and Futures Commission] Lxv;[2XsW)  
谘询委员会〔证券及期货事务监察委员会〕 JkN*hm?  
Advisory Committee on Diversification 经济多元化谘询委员会 CK
HmJ
]=  
affidavit 誓章；遗产申报誓章 D7nK"]HG;l  
affidavit of no receipt 述明无收款的誓章 W0MgY%Qv[  
affiliate 联号；联营公司；附属公司 /:]<z6R  
affiliated company 附属公司；联号；联营公司
}J6
:D]Q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e|:\Ps`8  
affordability 负担能力 :[+8(~| za  
African Development Bank [AfDB] 非洲开发银行 }'tJc $!  
after-acquired property 事后取得的财产 ~ Rk.x +  
after-hours dealing 市后交易 V'#R1x"3  
after-tax profit 税后盈利；税后利润；税后溢利 6O,k! y>  
agency agreement 代理协议 :l"BNT[/  
agency expenses 代理机构的开支 x2t&Wpvt  
agency fee 代理费 Q>Klkd5(  
Agency Law 《代理法》 05{}@tW-  
agent 代理人；承销人 Csy$1;"A  
agent of company 公司代理人 HI{q#  
agent's fee 代理人费；经纪费 F?tWx+N<{  
aggregate 总计；总数；总体数字 m-$}'mEO  
aggregate amount 总款额；总额 Ep
O2%|@  
aggregate assets and liabilities 总体资产与负债 @5wc 3y  
aggregate at constant price 按固定价格计算的总体数字 WZ>nA[/  
aggregate demand 总需求 FR
R05%K  
aggregate gross position 总持仓量 u=Ik&^v Wq  
aggregate limit 总限额 LZ_0=Xx%  
aggregate of salaries tax 合计薪俸税 )#z{P[
X^  
aggregate performance 总体表现；总体业绩 7b08Lo7b  
aggregate supply 总体供应 \"$P :Uv  
aggregate surplus 总盈余 p?#T^{Quz~  
aggregate total 整体总额 ECA<%
'$?E  
aggregate value 总值；合计价值 L7{}`O/g7  
aggregated basis 合计基准 5qH*"i+|s  
aggregated net chargeable income 合计应课税入息实额 V*PL_|Q5  
aggregation 合并计算；合计；总和 n%29WF6Zf  
aggregation of incomes of husband and wife 夫妇入息合并计算 )V~=B]  
aggregation of property 财产的总和 s}". po]  
agio 差价；贴水 l!XCYg@67  
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》 L3HC-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y+k^CT/u  
《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》 Ph]b6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment NA2={RB;  
《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》 vGlVr.)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (/<Nh7C1c  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6QA`u
*  
agreement for a settlement 授产协议 T0dD:sN  
agreement for assignment 转让协议 ~n@rX=Y)]0  
agreement for sale 售卖协议；买卖协议 z H-a%$5  
agreement for sale and purchase 买卖协议 'WhJ}Uo
\  
agreement for the payment of interest 支付利息协议 $365VTh"  
agreement for the repayment of money 还款协议 Q<u?BA/  
agreement of reinsurance 再保险协议 :8eI_X  
Agricultural Bank of China 中国农业银行 sM MtU@<x  
air passenger departure tax 飞机乘客离境税 x5MS#c!7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 czIAx1R9  
airport tax 机场税 e`b#,=  
alcohol duty 酒精税 { rLgyrj$  
alienation 让与；让渡；转让 xE;O =mI  
alimony 生活费；赡养费 hsrf2Xw[  
All Ordinaries Index [AOI] 所有普通股指数 ^?H|RAp  
all risks 全险；综合险 w>9d^kU'  
All Sales Record for Stock Market 《股票市场成交报告》 vVSDPlN;  
Allied Capital Resources Limited 新联财务有限公司 aOd#f:{y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <-?C\c~G@  
allocation letter 拨款信件 iii|;v]+  
allocation of fund 分配款项；预留款项 )aGSZ1`/  
allocation of profit 利润分配；溢利分配 wHs1ge(  
allocation warrant 拨款令 O=+$XPa|  
allotment 分配；配股 L$3lsu!4n  
allotment notice 股份配售通知；配股通知 ?-:2f#bC  
allotment of shares 股份分配 11"r FZ  
allowable 可获宽免；免税的 W9w*=W )Z  
allowable business loss 可扣除的营业亏损 @I-gs(  
allowable expenses 可扣税的支出 P~{8L.w!>W  
allowance 免税额；津贴；备抵；准备金 sw}O g`U  
allowance for debts 债项的免税额 6Ot~Q  
allowance for depreciation by wear and tear 耗损折旧免税额 WN=0s  
allowance for funeral expenses 殡殓费的免税额 0D2I)E72o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p&RC#wYu  
allowance for repairs and outgoings 修葺及支出方面的免税额 04dz?`HuB  
allowance to debtor 给债务人的津贴 p,8~)ic_  
alteration of capital 资本更改 CR'%=N04^  
alternate trustee 候补受托人 HdxP:s.T  
amalgamation 合并 BZ:tVfg.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 131(0nl)=I  
ambit of charges 征税范围；收费范围 xrvM}Il  
amended valuation 经修订的估值 B2j1GJEO  
American Commodities Exchange 美国商品交易所 $O*@Jg=  
American Express Bank Limited 美国运通银行 $2h%IK>#G  
American Stock Exchange 美国证券交易所 R6(:l; W  
amortization 摊销 R]X 0D.  
amount due from banks 存放银行同业的款项 vb]kh_  
amount due from banks abroad 存放海外银行同业的款项 *'{-!Y  
amount due from holding companies 控股公司欠款 3<W
%z]k@M  
amount due from local banks 存放本港银行同业的款项 :6lvX$  
amount due to banks 银行同业的存款 MBg[hu%  
amount due to banks abroad 海外银行同业的存款 ?< b{  
amount due to holding companies 控股公司存款 J?3/L&seA  
amount due to local banks 本港银行同业的存款 )pHlWi|h  
amount due to outport banks 外埠银行同业的存款 JXJ+lZmsz  
amount for note issue 发行纸币的款额 u|t l@_  
amount of bond 担保契据的款额 :+Ukwno?/  
amount of consideration 代价款额 1V1I[CxlX  
amount of contribution 供款数额 70 7( LG  
amount of indebtedness 负债款额 Qh&Qsyo%  
amount of principal of the loan 贷款本金额 _|GbU1Hz  
amount of rates chargeable 应征差饷数额 A_9^S!  
amount of share capital 股本额 ]S&ki
}i&  
amount of sums assured 承保款额 S
u,:f_If,  
amount of variation 变动幅度 -sQ[f18  
amount of vote 拨款数额 *"w hup[  
amount payable 应付款额 G~<UP(G  
amount receivable 应收款额 GAgTy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q5R| ^uf  
analysis 分析 }?9&xVh?\  
ancillary risk 附属风险 ZEI,9`t!  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;WSW&2  
annual accounting date 年结日期 &t9V  
annual allowance 每年免税额；年积金；年度津贴；年津 V#dga5*]  
annual balance 年度余额 '?9zL*  
annual disposable income 每年可动用收入 h[]9F.[  
annual estimates 周年预算 aq$ hE-{28  
annual fee 年费 :/|"db&`  
annual general meeting 周年大会 "wOfs$w%s  
annual growth rate 年增率；每年增长率 4`#Q  
annual long-term supplement 长期个案每年补助金 uem-fTG  
annual pensionable emolument 可供计算退休金的年薪 DSz[,AaR]  
annual report 年报 7tcadXk0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5&n{QE?Um  
annual return 周年报表；周年申报表；每年报税表格 OtqFI!ns  
Annual Return Rules 《周年报表规则》 vv ,4n&D  
annual review of consumer prices 每年消费物价回顾 ;_(f(8BO   
annual roll-forward basis 逐年延展方式 +>q#eUS)  
annual salary 年薪 mcez3gH  
annual statement 年度报表；年度决算表  JaY"Wfc  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 12n:)yQy  
annuitant 年金受益人 &Pr\n&9A  
annuity 年金 uAPVR  
annuity contract 年金合约 :82h GU  
annuity on human life 人寿年金 #; ?3kuq(  
antecedent debt 先前的债项 xrkl)7;  
ante-dated cheque 倒填日期支票 S\TXx79PhC  
anticipated expenditure 预期开支 YGyv)\  
anticipated net profit 预期纯利 ps 3)d  
anticipated revenue 预期收入 tz@MZs09  
anti-inflation measure 反通货膨胀措施 1.!U{>$  
anti-inflationary stance 反通货膨胀立场 ls@]%pz.1d  
apparent deficit 表面赤字 R p&J!hlA  
apparent financial solvency 表面偿债能力 U7s$';y"%  
apparent partner 表面合伙人 27eG8  
application for personal assessment 个人入息课税申请书 >u$8Z  
application of fund 资金应用 SQ>i:D;  
application to release as liquidator and to destruct the books of accounts and documents SL4?E<J
b  
申请免除清盘人职务及毁灭帐簿与文件 qG6s.TcG  
appointed actuary 委任精算师 d<a|dwAeh  
appointed auditor 委任核数师；委任审计师 O{LCHtN  
appointed trustee 委任的受托人 '}_r/l]K  
appointer 委任人 C27:ty
V  
apportioned pro rata 按比例分摊 {]^Ixm-,f  
apportionment 分配；分摊 }S/i3$F0~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1]7gYNzV"  
apportionment formula 分摊方程式 QadguV6|  
apportionment of estate duty 遗产税的分摊 -G,}f\Cg  
appraisal 估价；评估 {.:$F3T  
appreciable growth 可观增长 $6"(t=%{  
appreciable impact 显着影响 Yb+A{`  
appreciable increase 可观增长 OT{"C"%5t  
appreciation 增值；升值 @z@%vr=vX  
appreciation against other currencies 相对其他货币升值 D!&(#Vl _  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P
"vrYom  
appreciation tax 增值税
k]@]a  
appropriation 拨款；拨用；拨付 A;TP~xq\  
appropriation account 拨款帐目 y"q a
a  
Appropriation Bill 拨款法案 [r/zBF-.  
appropriation-in-aid system 补助拨款办法 &P?2H66s  
approved assets 核准资产 o:@Q1+p  
approved basket stock 认可一篮子证券 Urr%SIakvM  
approved budget 核准预算 q\0/6tl_  
approved charitable donation 认可慈善捐款 sAkr-x?+M  
approved charitable institution 认可慈善机构 J$3g3%t  
approved currency 核准货币；认可货币 @ma(py  
approved estimates 核准预算 5WQl?yMP  
approved estimates of expenditure 核准开支预算 kTvM,<
 
approved overseas insurer 核准海外保险人 D4=*yP
  
approved overseas trust company 核准海外信托公司 X$Vi=fvt  
approved pooled investment fund 核准汇集投资基金 fW-C`x  
approved provident fund scheme 认可公积金计划 mOE *[S)  
approved provision 核准拨款 .9jKD*U|  
approved redeemable share 核准可赎回股份 Cu[-<>my  
approved regional stock 认可地区性证券 )j_El ]?  
approved retirement scheme 认可退休金计划 c$g@3gL  
approved subordinated loan 核准附属贷款 t2N W$ -E  
arbitrage 套戥；套汇；套利 ,> zEG  
arbitrageur 套戥者；套汇者 ||Zup\QB  
arbitrary amount 临时款项 9@ tp#  
arrangement 措施；安排；协定 cSb;a\el$  
arrears 欠款 ywa*?3?c  
arrears of pay 欠付薪酬 S0,\{j  
arrears of revenue 逾期未收税款；逾期未收的帐项 HxG8'G  
articles of association 组织章程；组织细则；组织章程细则 o<`hj&s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =gB5JB<}2  
ascertainment of profit 确定利润 {D+mr[ %  
"Asia Clear" “亚洲结算系统” oh9
 ;_~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jm^.E\_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 JVE\{ e)  
Asian Development Fund [ADF] 亚洲发展基金 & LE5'.s  
Asian dollar bond 亚洲美元债券 &R94xh%@(  
Asian dollar market 亚洲美元市场 <S@jf4  
Asian dollar rate 亚洲美元利率 I%[e6qX@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "`vRHeCKN  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]b4WfIu  
asked price 沽盘；喊价；索价；卖方报价 *M.xVUPr  
assessable income 应评税入息 (eN7s_  
assessable loss 应评税亏损 j6rNt|  
assessable profit 应评税利润 ";K w?  
assessable value 应评税值 >fPo_@O  
assessed profit 估定利润 QZ a.c  
assessed value 经评估价值 /DYyl/  
assessment 评税；评定；估价；评税单 X]0>0=^  
assessment number 评税编号；估价编号 <L&EH@T  
assessment of additional tax 补加税评税 Ed9Uw7  
assessment of performance 业绩评估；实绩评价 {K,In)4  
Assessor 评税主任 4-(kk0]`z  
asset price bubbles 资产价格泡沫 ~66xO9s  
asset-backed securities 具资产保证的证券 m#7(<#  
assets accretion 资产增值 xnP!P2  
assets and liabilities 资产与负债 ^jdU4  
assets betterment statement 资产递增表；资产改进表 t^rw@$"}  
assets lending 实物放款；有抵押贷款 t'qYM5  
assets of the company passing on the death 死者去世时转移的公司资产 >yBqi^aL  
assets pledged as security for liabilities 用作负债抵押的资产 9j,g&G.K  
assets portfolio 资产投资组合 n>M`wF>  
assets price 资产价格 .w2ID  
assets quality 资产质素 .Mt3ec<  
assets realization 资产变现 tq3Wga!5  
assets refinancing arrangement 资产再集资安排 }r,\0Wm  
assets securitization 资产证券化 E[H  
assets situated outside Hong Kong 在香港以外地方的资产 FKa";f"  
assets stripping 削减资产；拆卖资产 X\|!  
assets value 资产值 Tg\bpLk0=  
assignee 承让人 ,^(]zZh  
assignment 转让；转让书；转让契 @AsJnf$y  
assignment of interest 权益转让 jwZ,_CK  
assignment of letters patent and trade mark 专利证书及商标转让 0I&k_7_  
assignment of property 物业转让；物业转让书 ^t;z;.g  
assignment right 转让权 ks'>?Dw  
assignor 转让人 W'lqNOX[v  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 * QgKo$IF  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yK~=6^M  
associate member 附属会员 iGN\ >m}  
associated body corporate 相联法人团体 "LMj,qZ1!  
associated company 相联公司；联属公司 %`Re{%1;  
associated corporation 相联法团 tXD$HeBB?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }cKB)N BJb  
公认会计师公会〔英国〕 pfA6?tP`  
Association of Futures Exchange Brokers 香港期货经纪协会 zw0w."V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XX6Z|Y5.  
association of underwriters 承保人组织 "t@p9>  
assumption of control 接管 9Em#Ela  
assurance 担保；保险；转易；转易书 1yy?1&88S  
assurance of interest 权益的转易 [Kgb#L'{  
at 19XX price 按一九ＸＸ年价格计算 |c_qq Bd  
at a discount 按赔价计算；按贴水价格计算；打折扣 TJ|Jv8j<s  
at a premium 按溢价计算；按升水价格计算 -yYdj1y;  
at call 通知付款；按通知
N;7/C  
at constant market price 按固定市价计算 `8:0x?X  
at constant price 按固定价格计算 nwRltK  
at cost 按成本计算 6cQgp]%  
at current market price 按当时市价计算；按现时市价计算 KyvZ?R  
at current price 按当时价格计算；按现时价格计算 Tb/TP3N  
at factor cost 按要素成本计算；按生产要素成本计算 M>8
J_{r^  
at money-of-the-day price 按付款当日价格计算 i!wU8@  
at or better 按指定或较佳价位〔买卖指令〕 cr7MvXF-  
at par 按面值计算；平价 $vO&C6m$  
at sight 见票即付 {Kz
,_bo  
at the close 按收市盘 -%K!Ra\W  
at the opening 按开市盘 jmok]-pC  
attestation 见证；见证条款 f8 d 3ZK  
at-the-money option 平价期权 *GP2>oEM  
attorney 受权人；受托代表人 jG5HW*>k0  
attornment 新拥有人承认书 nB[-KS  
attributable profit 可归属利润 ~(5r+Z}*`  
attributable share value 可归属股份价值 k9|5TLXq?  
Auckland Stock Exchange 奥克兰证券交易所 ]I*c:(qwu  
auction 拍卖 .
6B\fr.za  
auctioneer 拍卖商 <g4}7l8  
audit 审计；核数 .R9Z$Kbq  
Audit Commission 审计署 e|~MJu+1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4E'9;tA3l  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 2iAC
_"n  
audit review 帐目审查 5E:$\z;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5of3&  
audited account 审计帐目；经审计的帐目 q}1ZuK`6  
audited annual account 经审计的周年帐目 =W(*0"RM  
audited balance sheet 经审计的资产负债表
B5e9'X^ [  
auditor 核数师；核数主任；审计师 p6VD*PT$&  
auditor's certificate 核数师证明书；审计师证明书 4ls:BO;k]  
auditor's report 核数师报告；审计师报告 *6uccx7{  
Aussie bond 澳元债券 ?GhyVXS y.  
austerity budget 紧缩预算 8~sP{V%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )8Va%{j  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~6vz2DuB=  
Australian Dollar [AUD] 澳元 >yIJ8IDF  
Australian Options Market 澳大利亚期权市场 xo:kT)  
Australian Securities Commission 澳洲证券事务监察委员会 hy;VvAH5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 IRdt:B|@  
Australian Stock Exchange 澳大利亚证券交易所 jvT'N@  
Austrian Schilling [ATS] 奥地利先令 E+td~&x  
authentication 认证；鉴证 hbjAxioA  
authority to purchase 委托购买证；委购书 l,ENMKA^D  
authorization 认可；核准；授权；授权书 sdu?#O+c1  
authorization by direction 指示授权 }`"`VLh  
authorization by instruction 指令授权 W&z jb>0b0  
authorization by warrant 令状授权 kc,"w\ ai  
authorization of unit trust 单位信托的认可 ?b7\m":'  
authorized agent 指定代理人 L'e_?`!:  
authorized capital 法定资本 8fR(y~_gF  
authorized clerk 出市员 . ,7bGY 1$  
authorized dealer 认可交易商 0lw>mxN  
authorized financial institution 认可财务机构 X/!_>@`7?  
authorized fund 认可基金 xad`-vw  
authorized fund house 获授权的基金公司；认可基金公司 Jh[0xb  
authorized institution 认可机构 Onmmcem  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Bd>~F7VWs  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @Mk`Tl  
authorized insurer 获授权保险人；获认可承保人 >r.]a`  
authorized investment 特准投资项目 YJi%vQ*]  
authorized person 获授权人 8h)XULs2  
authorized representative 获授权代表 MvVpp;bd  
authorized share capital 法定股本 AeJ

;g  
automated quotation system 自动报价系统 voWH.[n^_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 49$P  
自动交易系统〔香港期货交易所有限公司〕 <LX\s*M)  
automatic adjustment mechanism 自动调整机制 J[ds.~ $  
automatic adjustment system 自动调整系统 gN&i&%*!  
Automatic Clearing House 自动票据交换所 eH&F gmU  
automatic exchange rates accumulation system 自动化汇率累集系统 ^aFm6HS1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9I/b$$?D  
automatic teller machine [ATM] 自动柜员机 yMs!6c*  
autopay 自动转帐 S0$^|/Sr  
available assets 可用资产 d@%"B($nR  
available fiscal reserve 现存财政储备 }r}*=;Ea  
available profit 可用利润 ZWs  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V35Vi6*p  
average 平均；平均数；海损 xn8KOwX%  
average basic salary 平均基本薪金 jU,Xlgz(A  
average consumer expenditure 平均消费开支；一般消费开支 =8
^+M1I  
average cost 平均成本 OLw]BJXYaE  
average cost of land production 增辟土地平均成本 xm'9n?  
average daily turnover 平均每日成交额 7]{g^g.9-  
average daily wage rate 平均每日工资率 9+.wj/75  
average expenditure pattern 平均开支模式 nhI+xqfn  
average growth rate 平均增长率 P<<$o-a"  
average net fixed assets 固定资产平均净值 #h5:b`fDF  
average of relatives 相对价格平均数 A|A~$v("R  
average price 平均价格 z^Q'GBoBA  
average propensity to consume 平均消费倾向；一般消费倾向 [K{{P|(q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $-4](br|  
average rate 平均率 gesbt  
average revenue 平均收入；平均收益  :Mx  
average stock 平均库存；平均存货 _0/unJl`  
average yearly rent 平均年租 Dc9uq5l  
avoidance of double taxation 避免双重课税 k.@![w\ea  
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 oqrx7
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