一些有用的会计术语(也不知道发的地方对不对)A

A: KMZ% 1=a  
A share Ａ股；甲类股份 ! _QU-  
abatement of tax 减税；减扣免税额 6K,AQ.=V2  
ABN AMRO Bank N.V. 荷兰银行 )t|M)zJ  
above-the-line expenditure 线上项目支出；经常预算支出 ].$N@tC  
above-the-line receipt 线上项目收入；经常预算收入 MQI6e".  
ABSA Asia Limited 南非联合亚洲有限公司 //`X+[bMG  
absolute change 绝对数值变更 ~ >6(@~6  
absolute expenditure 实际开支 (LnKaf8  
absolute guideline figure 绝对准则数字
\X(.%5xC  
absolute interest 绝对权益 s}5;)>3~@  
absolute order of discharge 绝对破产解除令 B${Q Y)t  
absolute profit margin 绝对利润幅度 RSp=If+4  
absolute value 实值；绝对值  M;V2O;  
absolutely vested interest 绝对既得权益 m49)cK?  
absorbed cost 已吸收成本；已分摊成本 f>Ge Em~  
absorption 吸收；分摊；合并 + 505  
absorption rate 吸收率；摊配率；分摊率 ZN. #g_  
ACB Finance Limited 亚洲商业财务有限公司 rx%lL  
acceptable form of reciprocity 合理的互惠条件 +] Fdg
mK:  
acceptable rate 适当利率；适当汇率 N^O.P  
acceptance agreement 承兑协议 NL1Ajms`  
acceptance for honour 参加承兑 &n['#7 <(!  
acceptor 承兑人；接受人；受票人 ,Q^.SHP8  
acceptor for honour 参加承兑人 se_1wCYz  
accident insurance 意外保险 1"i/*}M  
Accident Insurance Association of Hong Kong 香港意外保险公会 H=*;3gM,'  
accident insurance scheme 意外保险计划 Mq-;sPsFP  
accident year basis 意外年度基准 -cMqq$  
accommodation 通融；贷款 Obbjl@]  
accommodation bill 通融票据；空头票据 \h:$q E7  
accommodation party 汇票代发人 0PZpE "$X  
account balance 帐户余额；帐户结余 At"@`1n_u'  
account book 帐簿 b8Y-!]F  
account collected in advance 预收款项 }e1f kjWk  
account current book 往来帐簿 h]I ^%7  
account of after-acquired property 事后取得的财产报告 $~_TE\F1  
account of defaulter 拖欠帐目 :X+7}!Wlo  
account payable 应付帐款 U1I2+;"#A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mzDbw-#  
account receivable 应收帐款 @<h@d_8^k  
account receivable report 应收帐款报表 H>2)R7h  
account statement 结单；帐单；会计财务报表 tX)^$3A  
account title 帐户名称；会计科目 >]FRHJo_  
accountant's report 会计师报告 Y\s@'UoVN  
Accountant's Report Rules 会计师报告规则 .|!Kv+yD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 oH$4K8j  
Accounting Arrangements 《会计安排》 ,|D<De\v&  
accounting basis 会计基础 '?4B0=  
accounting by Official Receiver 破产管理署署长呈交的帐目 "HlT-0F  
Accounting Circular 《会计通告》 a8NL  
accounting class 会计类别 WSUU_^.  
accounting date 记帐日期；会计结算日期 n%A)#AGGc  
accounting for money 款项核算 usU5q>1  
Accounting Officer 会计主任 | X! d*4  
accounting period 会计报告期；会计期 ttgb"Wb%S  
accounting policy 会计政策；会计方针 ]e!9{\X,*  
accounting practice 会计惯例 Y'0H2B8  
accounting principle 会计准则 6,| !zaeS  
accounting record 会计记录 yoQ}m/Cj  
accounting report 会计报告 udgf{1EB&2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %qNT<>c  
Accounting Society of China 中国会计学会 Db@$'  
accounting statement 会计报表 ji5c0WH  
accounting system 会计制度；会计系统 `StlG=TB8  
accounting transaction 会计事项；帐务交易 T=%,^  
accounting treatment 会计处理 4 1q|R[js!  
accounting year 会计年度 Y$ZZ0m  
accretion 增值；添加 4~4D1  
accrual 应计项目；应累算数目 bs/Vn'CE  
accrual basis 应计制；权责发生制 (/JiOg^cw  
accrual basis accounting 应计制会计；权责发生制会计 uS;N&6;:  
accrue 应累算；应计 M$ CnaH  
accrued benefit 应累算利益 zr2oU '+  
accrued charges 应计费用 yCpU173V  
accrued cumulative preference share dividend 应累算的累积优先股股息 wX[g\,?}'  
accrued expenses 应累算费用 'b~,/lZd  
accrued interest payable 应付利息；应计未付利息 DJR_"8  
accrued interest receivable 应收利息；应计未收利息 |U)M.\h  
accrued right 累算权益 >We4F2?  
accruing profit 应累算的利润 D5^wT>3>  
accumulated fiscal reserve 累积财政储备 JYc;6p$<i  
accumulated profit 累积利润；滚存溢利 R `  
accumulated reserve 累积储备 /?VwoSgV^  
accumulation of surplus income 累积收益盈余 vq=nG]cE)  
acquired assets 既得资产 EZypqe):/C  
acquisition 收购；购置；取得 muc6
gwBp  
acquisition cost 购置成本 54r/s#|-3  
acquisition expenses 购置费用 q
8#zv_>K  
acquisition of 100% interest 收购全部股权 n3y`='D  
acquisition of control 取得控制权 Yv>kToa\^  
acquisition of fixed assets 购置固定资产 OO#_0qK  
acquisition of shell “买壳” y\k#83
aU|  
acquisition price 收购价  >cw%ckE  
act of God 天灾 gaV>WF  
acting partner 执事合伙人 wl7G6Y2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }LeizbU  
active partner 积极参与的合伙人 wwUa+6?  
active trading 交投活跃 (ZSd7qH"  
actual circulation 实际流通 _Oc5g5_{  
actual cost 实际成本 -?nr q <3  
actual expenditure 实际开支；实际支出 O/ybqU\7  
actual income 实际入息；实际收入；实际收益 &L`^\B]k|  
actual market 现货市场 xl>8B/Zmf#  
actual price 现货价；实际价格 kn%i#Fz  
actual profit 实际利润 Y].
,}}9k  
actual quotation 实盘；实际价位；实际报价 8}C_/qeM  
actual year basis 按实际年度计算 #83`T&Xw*  
actuals 实货 7x#QkImQ  
actuarial investigation 精算调查 []OmztB  
actuarial principle 精算原则 ]-g9dV_[>j  
actuarial report 精算师报告 e|> 5 R  
Actuarial Society of Hong Kong 香港精算学会 (P'{A>aHl0  
actuarial valuation 精算师估值 bY&!d.  
actuary 精算师 8n??/VDRl  
ad referendum agreement 暂定协议；有待覆核的协定 A1g.ww:  
ad valorem duty 从价税；按值征税 Nk2n&(~$  
ad valorem duty system 从价税制 [] cF*en  
ad valorem fee 从价费 M47t(9krV  
ad valorem tariff 从价关税 Zo`_vx/{j  
additional allowance 额外免税额 ]sLdz^E3D  
additional amount for unexpired risk 未过期风险的额外款额 P_}wjz}9ZX  
additional assessable profit 补加应评税利润 w#}[=jy  
additional assessment 补加评税 uo`zAKM&A  
additional commitment 额外承担 6({TG&`!]  
additional commitment vote 额外承担拨款 i/|}#yw8A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !{
q_Q !  
additional dependent parent allowance 供养父母额外免税额 n,D&pl9f  
additional provision 额外拨款 g^I?u$&E  
additional stamp duty 附加印花税 hU'h78bt(  
additional tax 补加税罚款；补加税款 \?tE,\Ln  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uo9FLm  
adjudged bankrupt 被裁定破产 {;5\#VFg  
adjudicated bankrupt 裁定破产人 Q%r KKOX8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y]VLouzl  
adjudication of bankruptcy 裁定破产；宣告破产 g~p43sVV  
adjudication of insolvency 裁定无力偿还债务 >)^
Q p-  
adjusted actual 经调整的实数；调整后的实数 cS#
yfN,  
adjusted current assets 经调整的流动资产；调整后的流动资产 T{:8,CiW  
adjusted figure 经调整的数字；调整后的数额 B_mT[)ut  
adjusted liabilities 经调整的负债；调整后的负债 *[Im].  
adjusted loss 经调整的亏损；调整后的亏损 rHiBW!  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 F/ o }5H  
adjusted profit 经调整的利润；调整后的利润 *47HN7  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?xwLe  
adjusted value 经调整的价值；调整后的价值 Q@ua G,6  
adjustment 调整；修订；理算〔保险〕 >npTUOGL=n  
adjustment centre 调剂中心 .fAHP 5-  
adjustment lag 调整过程的时间差距；调整时差 O!se-h5mW8  
adjustment mechanism 调整机制 MFeY}_d<  
adjustment of loss 亏损调整 Tm\a%Z`U>  
adjustment process 调整过程；调整程序 >=1Aa,_tc  
adjustment range 调整幅度 U3u j`Oq  
administered exchange rate 受管制汇率 y**YFQ*sc  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (&MtK1;
;  
administration expenses 行政费用 %/oeV;D  
administration fee 手续费；行政费 1R,SA:L$  
administration in bankruptcy 破产管理 IFsh"i  
administration order 遗产管理令 ;F|8#! (  
administrator 管理人；遗产管理人 nvB<pSm  
administrator of the estate 遗产管理人 [2{2w68D!  
admission of debt 债项承认书 Gv&%cq1  
admission of proof 接纳债权证明 ,n{R,]y\  
advance 放贷款项；垫付款项；预支款项；预付款项 &6e A.  
advance account 暂支帐目；预付款帐户 .;F%k,!v  
advance compensation 预付补偿金 zJ)`snN|  
advance from shareholder 股东垫款 t|P+^SL  
advance pending reimbursement 预支以待日后付还 6L"b O'_5K  
advanced economy 先进经济体系 _1G;!eO  
advancement 预付；预付财产 G5hf m-  
advances warrant 垫款令 f cnv[B..{  
advancing 贷出
m yy*rt  
adverse balance 逆差 [}I|tb>Pg  
adverse exchange 逆汇 {4{X`$  
advertisement addressed to shareholders 在报章刊登的致股东通告 bgeJVI  
advice for collection 托收通知书 MFn\[J`Ra  
advice of drawing 提款通知书；汇票通知书 "[ieOFI  
advice of payment 付款通知 M1=eS@  
Advisory Committee [Securities and Futures Commission] W2{4s 1  
谘询委员会〔证券及期货事务监察委员会〕 .On3ZN  
Advisory Committee on Diversification 经济多元化谘询委员会 h<G7ocu!  
affidavit 誓章；遗产申报誓章 ; GEr8_7  
affidavit of no receipt 述明无收款的誓章 h t3P@;  
affiliate 联号；联营公司；附属公司 =6a=`3r!I  
affiliated company 附属公司；联号；联营公司 !t[;~`d9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 qND:LP\_v  
affordability 负担能力 SohNk9u[8  
African Development Bank [AfDB] 非洲开发银行 e(I;[G +%,  
after-acquired property 事后取得的财产 </pt($  
after-hours dealing 市后交易 N :OLN[  
after-tax profit 税后盈利；税后利润；税后溢利 
Q!5W x  
agency agreement 代理协议 Z.`0  
agency expenses 代理机构的开支 97dF  
agency fee 代理费 rgo!t028^  
Agency Law 《代理法》 j-d542"  
agent 代理人；承销人 woa|h"T  
agent of company 公司代理人 z))rk vL%  
agent's fee 代理人费；经纪费 N)/7j7c~;  
aggregate 总计；总数；总体数字 tzY?LX[3  
aggregate amount 总款额；总额 9a#Y D;-p  
aggregate assets and liabilities 总体资产与负债 LJA uTg  
aggregate at constant price 按固定价格计算的总体数字 EMPujik-  
aggregate demand 总需求 9"?;H%.  
aggregate gross position 总持仓量
~l('ly  
aggregate limit 总限额 XMzQ
8|]  
aggregate of salaries tax 合计薪俸税 P{HR='2  
aggregate performance 总体表现；总体业绩 JkI|Ojmm/  
aggregate supply 总体供应 @"B{k%+  
aggregate surplus 总盈余 ~x[(1  
aggregate total 整体总额 GL _hRu  
aggregate value 总值；合计价值 0v#p4@Z  
aggregated basis 合计基准 /IlO
  
aggregated net chargeable income 合计应课税入息实额 _FU}If
G>t  
aggregation 合并计算；合计；总和 mA#;6?6  
aggregation of incomes of husband and wife 夫妇入息合并计算 MP
_/eC ;  
aggregation of property 财产的总和 XZ2 ji_D  
agio 差价；贴水 CDY3+!  
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》 "pO**z$Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment cT@H49#uB  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 K#Xl)h}y7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O;$}j:;KF  
《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》 p0D@O_ :5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8@ S@^C*F  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,Iru_=Wk~  
agreement for a settlement 授产协议 L#WGOl  
agreement for assignment 转让协议 "EVf1iQ  
agreement for sale 售卖协议；买卖协议 '!`| H 3  
agreement for sale and purchase 买卖协议 pd|l&xvka  
agreement for the payment of interest 支付利息协议 - _~\d+>w  
agreement for the repayment of money 还款协议 /i    
agreement of reinsurance 再保险协议 kkJ8xyO  
Agricultural Bank of China 中国农业银行 zDBm^ s  
air passenger departure tax 飞机乘客离境税 nchpD@'t  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 MwX8FYF D  
airport tax 机场税 Ce~Pms]  
alcohol duty 酒精税 V+zn` \a  
alienation 让与；让渡；转让 Tkn8Wj  
alimony 生活费；赡养费 _;R#B`9Iu  
All Ordinaries Index [AOI] 所有普通股指数 TrN
h,5+b  
all risks 全险；综合险 Q3'P<"u  
All Sales Record for Stock Market 《股票市场成交报告》 q
;#bFPh  
Allied Capital Resources Limited 新联财务有限公司 -v:3#9uX)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Md0`/F:+2  
allocation letter 拨款信件 3[@:I^q  
allocation of fund 分配款项；预留款项 2Sk hBb=d  
allocation of profit 利润分配；溢利分配 E B! ,t  
allocation warrant 拨款令 #=72/[  
allotment 分配；配股 cYvt!M\ed  
allotment notice 股份配售通知；配股通知 i6S["\h>  
allotment of shares 股份分配 1d$wP$  
allowable 可获宽免；免税的 Esm=sPW  
allowable business loss 可扣除的营业亏损 %0({MU  
allowable expenses 可扣税的支出 q,O
CA\  
allowance 免税额；津贴；备抵；准备金 P~V ^Efz{  
allowance for debts 债项的免税额 J\N&u#  
allowance for depreciation by wear and tear 耗损折旧免税额 &XW~l>!+  
allowance for funeral expenses 殡殓费的免税额 *q;83\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 WR u/7$8  
allowance for repairs and outgoings 修葺及支出方面的免税额 R
B6TM  
allowance to debtor 给债务人的津贴 nm)/BK  
alteration of capital 资本更改 bN|1%[7  
alternate trustee 候补受托人 (=j/"
Mb  
amalgamation 合并 qiq=v)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bat@  
ambit of charges 征税范围；收费范围 >;#rK@*&  
amended valuation 经修订的估值 O_ vH w^  
American Commodities Exchange 美国商品交易所 ItVVI"-  
American Express Bank Limited 美国运通银行 p<&>1}j=  
American Stock Exchange 美国证券交易所 (!?
%
"e  
amortization 摊销 0X$2~jV>  
amount due from banks 存放银行同业的款项 a/3yn9`sQ  
amount due from banks abroad 存放海外银行同业的款项 "yl6WG#J  
amount due from holding companies 控股公司欠款 >jnx2$  
amount due from local banks 存放本港银行同业的款项 9?^0pR p  
amount due to banks 银行同业的存款 ]AZCf`7/?  
amount due to banks abroad 海外银行同业的存款 ~jzT;9:  
amount due to holding companies 控股公司存款 p@h<u!rL8  
amount due to local banks 本港银行同业的存款 @LY[kt6o  
amount due to outport banks 外埠银行同业的存款 [q/eRIS_  
amount for note issue 发行纸币的款额
f(\S+4  
amount of bond 担保契据的款额 C+_UIx]A  
amount of consideration 代价款额 ?0-3J )kW  
amount of contribution 供款数额 )TBm?VMe  
amount of indebtedness 负债款额 =`2jnvx  
amount of principal of the loan 贷款本金额 A'"J'q*t  
amount of rates chargeable 应征差饷数额 ~Q]/=HK  
amount of share capital 股本额 I]42R;Sc  
amount of sums assured 承保款额 q"WfKz!U  
amount of variation 变动幅度 D( y c  
amount of vote 拨款数额
Ir(U7D  
amount payable 应付款额 R8YU#D (Q  
amount receivable 应收款额 Q'Uv5p"X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W"\+jHF"  
analysis 分析 of >  
ancillary risk 附属风险 =L;g:hc<  
annual account 周年帐目；周年帐目报表；年度决算；年结 r=xec@R]*  
annual accounting date 年结日期 ys:F  
annual allowance 每年免税额；年积金；年度津贴；年津 )`2ncb   
annual balance 年度余额 e`+ej-o,  
annual disposable income 每年可动用收入 `Gx 5=Bm;  
annual estimates 周年预算 |oQhtk8.  
annual fee 年费 }*!_M3O  
annual general meeting 周年大会 JdUI:(  
annual growth rate 年增率；每年增长率 9H53H"5q  
annual long-term supplement 长期个案每年补助金 VMS3Q)Ul  
annual pensionable emolument 可供计算退休金的年薪 a/rQ@c>  
annual report 年报 DcC|oU[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d7uS[tKqg  
annual return 周年报表；周年申报表；每年报税表格 #Fgybokm  
Annual Return Rules 《周年报表规则》 2Ky|+s[`[  
annual review of consumer prices 每年消费物价回顾 {bC(>k|CQ  
annual roll-forward basis 逐年延展方式 fP- =wd  
annual salary 年薪 .Q{VY]B^  
annual statement 年度报表；年度决算表 zQ+ %^DT1  
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 F3 g$b,RMH  
annuitant 年金受益人 i?V:+0#q\]  
annuity 年金 |O'gT8  
annuity contract 年金合约 |o^mg9  
annuity on human life 人寿年金 j'Gezx^.<e  
antecedent debt 先前的债项 <p?oFD_e4  
ante-dated cheque 倒填日期支票 MM&qLAa"f  
anticipated expenditure 预期开支 M+)ENve  
anticipated net profit 预期纯利 K_;?S
r=  
anticipated revenue 预期收入 [<}W S} .  
anti-inflation measure 反通货膨胀措施 zFY$^Oz"_  
anti-inflationary stance 反通货膨胀立场 =AF;3  
apparent deficit 表面赤字 qWXw*d1]  
apparent financial solvency 表面偿债能力 ^`RMf5i1m  
apparent partner 表面合伙人 '#yIcV$  
application for personal assessment 个人入息课税申请书 0Ag2zx  
application of fund 资金应用 D+w?  
application to release as liquidator and to destruct the books of accounts and documents ty@D3l  
申请免除清盘人职务及毁灭帐簿与文件 ?5EMDawt  
appointed actuary 委任精算师 W@+ge]9m&  
appointed auditor 委任核数师；委任审计师 0Ca/[_  
appointed trustee 委任的受托人 e5w0}/yW/  
appointer 委任人 [Kb)Q{=)  
apportioned pro rata 按比例分摊 %/}d'WJR  
apportionment 分配；分摊 d6zq,x!
cI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %][zn$aa|  
apportionment formula 分摊方程式 9U@>&3[v  
apportionment of estate duty 遗产税的分摊 x
4`|[  
appraisal 估价；评估 k`\L-*:Ji  
appreciable growth 可观增长 f%P#.  
appreciable impact 显着影响 w;kiH+&  
appreciable increase 可观增长 >
#`{(^  
appreciation 增值；升值 $dK
o}  
appreciation against other currencies 相对其他货币升值 gEmsPk,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gRw? <U^  
appreciation tax 增值税 >keYx<1  
appropriation 拨款；拨用；拨付 ']H*f2y  
appropriation account 拨款帐目 +JB*1dz>8  
Appropriation Bill 拨款法案 BDX>J3h  
appropriation-in-aid system 补助拨款办法 UI wTf2B  
approved assets 核准资产 /<J5?H  
approved basket stock 认可一篮子证券 (m')dSZ  
approved budget 核准预算 3g0v,7,Zv  
approved charitable donation 认可慈善捐款 YdYaLTz  
approved charitable institution 认可慈善机构 ,fhwDqR ?  
approved currency 核准货币；认可货币 yATXN>]l  
approved estimates 核准预算 {axRq'=  
approved estimates of expenditure 核准开支预算 ApcE)mjpc  
approved overseas insurer 核准海外保险人 ^~3{n  
approved overseas trust company 核准海外信托公司 !F2JT@6  
approved pooled investment fund 核准汇集投资基金 kPSi6ci  
approved provident fund scheme 认可公积金计划 >/.Ae8I)  
approved provision 核准拨款 bV*q~@xh  
approved redeemable share 核准可赎回股份 B"t4{1/  
approved regional stock 认可地区性证券 z:0
8;}t  
approved retirement scheme 认可退休金计划 !1<>][F  
approved subordinated loan 核准附属贷款 JP]-a!5Ru  
arbitrage 套戥；套汇；套利 J|8 u  
arbitrageur 套戥者；套汇者 JK'tdvs~  
arbitrary amount 临时款项 [h.i,%Ua"P  
arrangement 措施；安排；协定 Zj)A%WTD,  
arrears 欠款 Xx^v%[!`+  
arrears of pay 欠付薪酬 Gd|j
E  
arrears of revenue 逾期未收税款；逾期未收的帐项 ZCDXy  
articles of association 组织章程；组织细则；组织章程细则 cejD(!MKe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JNI&]3[C>?  
ascertainment of profit 确定利润 xfqU atC  
"Asia Clear" “亚洲结算系统” zB6&),[,v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NH,4>mV$!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %D ,(S-Uj  
Asian Development Fund [ADF] 亚洲发展基金 1Nz#,IdQ  
Asian dollar bond 亚洲美元债券 $ \ I|6[P  
Asian dollar market 亚洲美元市场 fh&Q(:ZU  
Asian dollar rate 亚洲美元利率 c}2"X,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )2F%^<gZ#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hM8FN  
asked price 沽盘；喊价；索价；卖方报价 T 0?9F2  
assessable income 应评税入息 (V`ddP-  
assessable loss 应评税亏损 ~b
9fk)z!  
assessable profit 应评税利润 .zJZ*\2ob  
assessable value 应评税值 WwLV^m]  
assessed profit 估定利润 &Z+.FTo  
assessed value 经评估价值 NDG?Xs [2  
assessment 评税；评定；估价；评税单 "ZG2olOqLI  
assessment number 评税编号；估价编号 "gXvnl  
assessment of additional tax 补加税评税 #aadnbf  
assessment of performance 业绩评估；实绩评价 bFfDaO<k  
Assessor 评税主任 Rts}y:44  
asset price bubbles 资产价格泡沫 iv6bXV'N  
asset-backed securities 具资产保证的证券 tk+t3+  
assets accretion 资产增值 .b<wNUzP  
assets and liabilities 资产与负债 lR^W*w4y  
assets betterment statement 资产递增表；资产改进表 {InW%qSn_  
assets lending 实物放款；有抵押贷款 @Z@S;RWS
U  
assets of the company passing on the death 死者去世时转移的公司资产 #/WjKr n  
assets pledged as security for liabilities 用作负债抵押的资产 /$UWTq/C7  
assets portfolio 资产投资组合 l
^v,X%{Iz  
assets price 资产价格 lH>6;sE  
assets quality 资产质素 wOR#sp&  
assets realization 资产变现 FNXVd/{M3  
assets refinancing arrangement 资产再集资安排 pF:C  
assets securitization 资产证券化 (9+N_dLx~P  
assets situated outside Hong Kong 在香港以外地方的资产 r6e!";w:U  
assets stripping 削减资产；拆卖资产 ZRC7j?ui8`  
assets value 资产值 4Gsq)i17j  
assignee 承让人 S{~j5tQv^q  
assignment 转让；转让书；转让契 lp5b&I_  
assignment of interest 权益转让 "IoY$!Hk  
assignment of letters patent and trade mark 专利证书及商标转让 p5bM/{DP;K  
assignment of property 物业转让；物业转让书 z2SR/[I?  
assignment right 转让权 _/F}y[B7d  
assignor 转让人 liTAV9<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 WZ ,t~TN  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 
>fgV!o4  
associate member 附属会员 wM#q [m;  
associated body corporate 相联法人团体
_;k))K^  
associated company 相联公司；联属公司 Le,+jm  
associated corporation 相联法团 L%f$ &  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w1t0X{  
公认会计师公会〔英国〕 !)uXCg9U  
Association of Futures Exchange Brokers 香港期货经纪协会 D o!]t7Y$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Q8bn|#`  
association of underwriters 承保人组织 6hqqZ  
assumption of control 接管 Oz.Zxw  
assurance 担保；保险；转易；转易书 \LDcIK=  
assurance of interest 权益的转易 Wu693<  
at 19XX price 按一九ＸＸ年价格计算 d6"B_,*b  
at a discount 按赔价计算；按贴水价格计算；打折扣 E>qehs,g  
at a premium 按溢价计算；按升水价格计算
cONfHl{  
at call 通知付款；按通知 Mm#=d?YUHJ  
at constant market price 按固定市价计算 MZSyu  
at constant price 按固定价格计算 ZHc;8|}  
at cost 按成本计算 7`K)7  
at current market price 按当时市价计算；按现时市价计算 9S)A6]  
at current price 按当时价格计算；按现时价格计算 :']O4v#^  
at factor cost 按要素成本计算；按生产要素成本计算 E=~Ahkg  
at money-of-the-day price 按付款当日价格计算 s_`y"'^  
at or better 按指定或较佳价位〔买卖指令〕 KnYHjJa  
at par 按面值计算；平价 z';h5GNd>z  
at sight 见票即付 $dHD  
at the close 按收市盘 w7_2JS  
at the opening 按开市盘 Tq5F'@e  
attestation 见证；见证条款 Q9 RCN<!  
at-the-money option 平价期权 c]:@y"W5$  
attorney 受权人；受托代表人 IeJ@G)  
attornment 新拥有人承认书 "
C [uz&  
attributable profit 可归属利润 ]Oe[;<I  
attributable share value 可归属股份价值 m{0u+obi&w  
Auckland Stock Exchange 奥克兰证券交易所 JT 5+d ,  
auction 拍卖 , -S n  
auctioneer 拍卖商 o`[X _  
audit 审计；核数 ?a-}1A{  
Audit Commission 审计署 ~sc@49p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |n.ydyu`  
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)N;t  
audit review 帐目审查 O;<YLS^|6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =|bW >y  
audited account 审计帐目；经审计的帐目 eR5+1b  
audited annual account 经审计的周年帐目 nB86oQ/S  
audited balance sheet 经审计的资产负债表 1V1T1  
auditor 核数师；核数主任；审计师 !)'|Y5
o  
auditor's certificate 核数师证明书；审计师证明书 69/qH_Y  
auditor's report 核数师报告；审计师报告 $6\W8v  
Aussie bond 澳元债券 Jl,\^)DSw  
austerity budget 紧缩预算 ?C9>bKo*2H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }#U3vMx(  
Australia All Ordinaries Index 澳洲所有普通股票指数 dLTA21b#  
Australian Dollar [AUD] 澳元 \)9R
1zp/x  
Australian Options Market 澳大利亚期权市场 &SK=ZOKg^  
Australian Securities Commission 澳洲证券事务监察委员会 CI,xp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Q*AgFF%wn  
Australian Stock Exchange 澳大利亚证券交易所 T 9?!.o  
Austrian Schilling [ATS] 奥地利先令 =;HmU.Uek%  
authentication 认证；鉴证 +v'n[xa1v  
authority to purchase 委托购买证；委购书 78<QNlKn  
authorization 认可；核准；授权；授权书 9TW  
authorization by direction 指示授权 TVFxEV7Fx  
authorization by instruction 指令授权 p=J9N-EM  
authorization by warrant 令状授权 9 !qVYU42(  
authorization of unit trust 单位信托的认可 ^o*$+DbC  
authorized agent 指定代理人 zs@[!?A,  
authorized capital 法定资本 d@t3C8  
authorized clerk 出市员 ) XHcrm&  
authorized dealer 认可交易商 Mt`XHXTp  
authorized financial institution 认可财务机构 #n}n %  
authorized fund 认可基金 H[8P]"*z*i  
authorized fund house 获授权的基金公司；认可基金公司 oM#S
.f?  
authorized institution 认可机构 ^7~w yAr  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 V/7?]?!xu  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 prg8Iq'w  
authorized insurer 获授权保险人；获认可承保人 A)q,VSR8  
authorized investment 特准投资项目 4lfJc9J  
authorized person 获授权人 },
LW@Z}  
authorized representative 获授权代表 K1>(Fs$  
authorized share capital 法定股本 Vl+,OBy  
automated quotation system 自动报价系统 cZXra(AD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *d/]-JN,K  
自动交易系统〔香港期货交易所有限公司〕 Yhd|1,m9f  
automatic adjustment mechanism 自动调整机制 8RR6f98FF  
automatic adjustment system 自动调整系统 ;]^JUmxU[d  
Automatic Clearing House 自动票据交换所 ^@..\X9  
automatic exchange rates accumulation system 自动化汇率累集系统 +bK.{1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _Uz}z#jt  
automatic teller machine [ATM] 自动柜员机 CVFsp>+  
autopay 自动转帐 vmXY}Ul  
available assets 可用资产 :j2_Jn4UP  
available fiscal reserve 现存财政储备 MhpR^VM'.  
available profit 可用利润 q<cpU'-#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )ozN{&B6  
average 平均；平均数；海损 0Ti>PR5M  
average basic salary 平均基本薪金 #i GRi!$h  
average consumer expenditure 平均消费开支；一般消费开支 2=l!b/m  
average cost 平均成本 oWUDTio#[  
average cost of land production 增辟土地平均成本 {m%X\s;ni  
average daily turnover 平均每日成交额 +2ih!$T;7>  
average daily wage rate 平均每日工资率 bz? *#S  
average expenditure pattern 平均开支模式 d.&~n`Rv!p  
average growth rate 平均增长率 M^^u{);q  
average net fixed assets 固定资产平均净值 cIgicp}U  
average of relatives 相对价格平均数 $wn"+wX  
average price 平均价格 4q<:% 0M|  
average propensity to consume 平均消费倾向；一般消费倾向 \lleO|m  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?iBHJ{  
average rate 平均率 2v<[XNX  
average revenue 平均收入；平均收益 b#C"rTw  
average stock 平均库存；平均存货 Uq6..<#  
average yearly rent 平均年租 rXz,<^Hmj  
avoidance of double taxation 避免双重课税 Ucnit^,  
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 O,[aL;v  
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