一些有用的会计术语(也不知道发的地方对不对)A

A: );|~4#  
A share Ａ股；甲类股份 G:e}>'  
abatement of tax 减税；减扣免税额 iKS9Xss8  
ABN AMRO Bank N.V. 荷兰银行 Y9w=[[1  
above-the-line expenditure 线上项目支出；经常预算支出 ,.}PZL  
above-the-line receipt 线上项目收入；经常预算收入 puqH%m+u  
ABSA Asia Limited 南非联合亚洲有限公司 ;LrKXp  
absolute change 绝对数值变更 yMSRUQ x  
absolute expenditure 实际开支 Q#g s)2  
absolute guideline figure 绝对准则数字 _1R`xbV  
absolute interest 绝对权益 t583Q/1@  
absolute order of discharge 绝对破产解除令 &1':s|c  
absolute profit margin 绝对利润幅度 *,
n7&  
absolute value 实值；绝对值 !J6s^um  
absolutely vested interest 绝对既得权益 )v-* WreS  
absorbed cost 已吸收成本；已分摊成本 -owfuS?i=  
absorption 吸收；分摊；合并 MK[spV  
absorption rate 吸收率；摊配率；分摊率 wFd*6%  
ACB Finance Limited 亚洲商业财务有限公司 F9+d7 Y$  
acceptable form of reciprocity 合理的互惠条件 l9L;Tjj  
acceptable rate 适当利率；适当汇率 F#<PFT4i  
acceptance agreement 承兑协议 sw@2 ?+  
acceptance for honour 参加承兑 0'~b<>G%  
acceptor 承兑人；接受人；受票人 B]qh22Yib  
acceptor for honour 参加承兑人 i ('EBO  
accident insurance 意外保险 h?1pGz)[C  
Accident Insurance Association of Hong Kong 香港意外保险公会 =}"hC`3e  
accident insurance scheme 意外保险计划 D&^:hs@  
accident year basis 意外年度基准 q}1$OsM  
accommodation 通融；贷款 !KlSw,&=.6  
accommodation bill 通融票据；空头票据 JWn{nJ$]  
accommodation party 汇票代发人 mcXakWmi  
account balance 帐户余额；帐户结余 '_&(Iwu  
account book 帐簿 |zT0g]WH  
account collected in advance 预收款项 -*Pt78
1  
account current book 往来帐簿 &Egn`QU  
account of after-acquired property 事后取得的财产报告 0*"j:V  
account of defaulter 拖欠帐目 g`6wj|@ =W  
account payable 应付帐款 %b&BLXW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SWGa%6|
 
account receivable 应收帐款 %i "  
account receivable report 应收帐款报表 JS:lysu  
account statement 结单；帐单；会计财务报表 '_<`dzz  
account title 帐户名称；会计科目 Zll^tF#  
accountant's report 会计师报告 UKBMGzu2:  
Accountant's Report Rules 会计师报告规则 %Uk/P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 U;xWW9  
Accounting Arrangements 《会计安排》 /t^lI%&  
accounting basis 会计基础 iLgt_@g  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,+BgY4OY  
Accounting Circular 《会计通告》 .:raeDrd  
accounting class 会计类别 j)DZmGg&t  
accounting date 记帐日期；会计结算日期 ~.lH)  
accounting for money 款项核算 _Xv/S_yW  
Accounting Officer 会计主任 F)5Aq H/p
 
accounting period 会计报告期；会计期 t5APD?5 c  
accounting policy 会计政策；会计方针 )l}wjKfgO  
accounting practice 会计惯例 5gEfhZQ  
accounting principle 会计准则 D` X6'PP  
accounting record 会计记录 `4q}D-'TF8  
accounting report 会计报告 L _y|l5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 15:@pq\  
Accounting Society of China 中国会计学会 nQHd\/B  
accounting statement 会计报表 j1C.#-P[  
accounting system 会计制度；会计系统 Umt ia~x=&  
accounting transaction 会计事项；帐务交易 &FVlTo1  
accounting treatment 会计处理 r3_gPK  
accounting year 会计年度 vUs7#*  
accretion 增值；添加 =ol][)Bd  
accrual 应计项目；应累算数目 tuUXW5!/  
accrual basis 应计制；权责发生制 ]e~^YZOs  
accrual basis accounting 应计制会计；权责发生制会计 <'_GQM`G  
accrue 应累算；应计 jFTV\|C  
accrued benefit 应累算利益 jGhg~-m  
accrued charges 应计费用 :t S"sM  
accrued cumulative preference share dividend 应累算的累积优先股股息 walRqlo
@  
accrued expenses 应累算费用 :*'?Ac ?  
accrued interest payable 应付利息；应计未付利息 ] *VF Ws  
accrued interest receivable 应收利息；应计未收利息 faOWhIG  
accrued right 累算权益 51ebE`  
accruing profit 应累算的利润 l_-n&(N2<[  
accumulated fiscal reserve 累积财政储备 D>e\OfTR:  
accumulated profit 累积利润；滚存溢利 5a!e

%jj  
accumulated reserve 累积储备 <^_Vl8%  
accumulation of surplus income 累积收益盈余 pQ:P
wyU  
acquired assets 既得资产 XWQ0V
  
acquisition 收购；购置；取得 aZ>\*1
 
acquisition cost 购置成本 MH;%Y"EI  
acquisition expenses 购置费用 G1_@! 4  
acquisition of 100% interest 收购全部股权 ^[[b$h$  
acquisition of control 取得控制权 T$8~9qx  
acquisition of fixed assets 购置固定资产 xM//]  
acquisition of shell “买壳” GR[>mkW!M  
acquisition price 收购价 fP1OH&Ar  
act of God 天灾 -yQ\3wli`  
acting partner 执事合伙人 &qP-x98E?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 x0h3jw+6  
active partner 积极参与的合伙人 %=4ak]As  
active trading 交投活跃 9Y%?)t.2  
actual circulation 实际流通 LsQ8sFP_"  
actual cost 实际成本 ou^nzm  
actual expenditure 实际开支；实际支出 `h9)`*  
actual income 实际入息；实际收入；实际收益 xhkWKB/7  
actual market 现货市场 i;hc]fYb=K  
actual price 现货价；实际价格 &:CjUaP@  
actual profit 实际利润 Wejwj/EU%  
actual quotation 实盘；实际价位；实际报价 t?nc0;Q9,@  
actual year basis 按实际年度计算 .e2A*9,  
actuals 实货 )|x%o(n  
actuarial investigation 精算调查 *Z]WaDw  
actuarial principle 精算原则 #H6g&)Z_  
actuarial report 精算师报告 ,ANK3n\  
Actuarial Society of Hong Kong 香港精算学会 0 {JK4]C  
actuarial valuation 精算师估值 +Sd,l>8\  
actuary 精算师 _/ }6  
ad referendum agreement 暂定协议；有待覆核的协定 IbJ[Og^Qyu  
ad valorem duty 从价税；按值征税 bLM"t0  
ad valorem duty system 从价税制 yD"
0=\  
ad valorem fee 从价费 ,#bb8+z&p  
ad valorem tariff 从价关税 $'knK<  
additional allowance 额外免税额 !b]2q%XM  
additional amount for unexpired risk 未过期风险的额外款额 4
,U}Am1Q  
additional assessable profit 补加应评税利润 H : T N  
additional assessment 补加评税 O GFE*  
additional commitment 额外承担 *Cnq2=A]A  
additional commitment vote 额外承担拨款 {y^|ET7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1n`1o-&l-  
additional dependent parent allowance 供养父母额外免税额 xEiX<lguyN  
additional provision 额外拨款 @v~Pwr!  
additional stamp duty 附加印花税 |#&V:GZp  
additional tax 补加税罚款；补加税款 f>8B'%]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fNqmTRu  
adjudged bankrupt 被裁定破产 .'S^&M/$  
adjudicated bankrupt 裁定破产人 ^b"bRQqm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NYjS  
adjudication of bankruptcy 裁定破产；宣告破产 lkg"'p{  
adjudication of insolvency 裁定无力偿还债务 -jVaS wt  
adjusted actual 经调整的实数；调整后的实数 !2Y!jz  
adjusted current assets 经调整的流动资产；调整后的流动资产 j6e}7  
adjusted figure 经调整的数字；调整后的数额 fQQsb 5=i  
adjusted liabilities 经调整的负债；调整后的负债 W{A #]r l  
adjusted loss 经调整的亏损；调整后的亏损 i-k >U}[%  
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 fK'.wX9  
adjusted profit 经调整的利润；调整后的利润 B [+(r  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,!I?)hwOC  
adjusted value 经调整的价值；调整后的价值 CQSpPQA  
adjustment 调整；修订；理算〔保险〕 v]:+`dV  
adjustment centre 调剂中心 3^\?>C7  
adjustment lag 调整过程的时间差距；调整时差 Uvh~B^6  
adjustment mechanism 调整机制 _r\$NgJIM  
adjustment of loss 亏损调整 z
j>aaY  
adjustment process 调整过程；调整程序 ou'~{-_xd  
adjustment range 调整幅度 2$ |]Vj*Zs  
administered exchange rate 受管制汇率 5iQmZ[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )u8*zwq  
administration expenses 行政费用 2e9jo,i  
administration fee 手续费；行政费 w; 4jx(  
administration in bankruptcy 破产管理 S9G+#[.|  
administration order 遗产管理令 DH:GI1Yu>I  
administrator 管理人；遗产管理人 <b d1  
administrator of the estate 遗产管理人 5LX8:~y  
admission of debt 债项承认书 22`oFXb'  
admission of proof 接纳债权证明 qKdS7SoS  
advance 放贷款项；垫付款项；预支款项；预付款项 7G5y)Qb  
advance account 暂支帐目；预付款帐户 p}3NJV  
advance compensation 预付补偿金 b!0DH[XKV  
advance from shareholder 股东垫款 :n'yQ#[rn  
advance pending reimbursement 预支以待日后付还 w66v\x~  
advanced economy 先进经济体系 L[?nST18%  
advancement 预付；预付财产 -<qxO  
advances warrant 垫款令
7]Al*)  
advancing 贷出 .u1X+P7  
adverse balance 逆差 Al7<s  
adverse exchange 逆汇 &{%MjKJ._  
advertisement addressed to shareholders 在报章刊登的致股东通告 X^}A*4j  
advice for collection 托收通知书 Y1{B c<tC  
advice of drawing 提款通知书；汇票通知书 .'|mY$U~]  
advice of payment 付款通知 g(aZT#ii=  
Advisory Committee [Securities and Futures Commission] \dRzS@l  
谘询委员会〔证券及期货事务监察委员会〕  ep+  
Advisory Committee on Diversification 经济多元化谘询委员会 ?Jt$a;  
affidavit 誓章；遗产申报誓章 _!n}P5  
affidavit of no receipt 述明无收款的誓章 pDu{e>S|:  
affiliate 联号；联营公司；附属公司 o=pt_!i/  
affiliated company 附属公司；联号；联营公司 =/FF1jQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 y 'OlQ2U  
affordability 负担能力 \6sqyWI %  
African Development Bank [AfDB] 非洲开发银行 b~7Jh:%@;  
after-acquired property 事后取得的财产 ,c>N}*6h=W  
after-hours dealing 市后交易 AZ[75>  
after-tax profit 税后盈利；税后利润；税后溢利 6*IpA
Ih  
agency agreement 代理协议 b"``D ?  
agency expenses 代理机构的开支 9UwLF`XM  
agency fee 代理费 No) m/17y  
Agency Law 《代理法》 x(8n 9Q>  
agent 代理人；承销人 ;54(+5pqx  
agent of company 公司代理人 BQ#3QL't  
agent's fee 代理人费；经纪费 bAf,aV/C&|  
aggregate 总计；总数；总体数字 {<2>6 _z  
aggregate amount 总款额；总额 =SAV|  
aggregate assets and liabilities 总体资产与负债 rK7W(D
}  
aggregate at constant price 按固定价格计算的总体数字 {`%hgR  
aggregate demand 总需求 fN-Gk(Ic  
aggregate gross position 总持仓量 hq#kvvi{f  
aggregate limit 总限额 V<8K@/n@  
aggregate of salaries tax 合计薪俸税 !}y1C
A  
aggregate performance 总体表现；总体业绩 GWsd| kxU  
aggregate supply 总体供应 =m7H)z)i*J  
aggregate surplus 总盈余 fc@'9-pt  
aggregate total 整体总额  ~,"N[Q  
aggregate value 总值；合计价值 0VN7/=n|  
aggregated basis 合计基准 %,\=s.~1  
aggregated net chargeable income 合计应课税入息实额 !Xj#@e  
aggregation 合并计算；合计；总和 !\-WEQrp\  
aggregation of incomes of husband and wife 夫妇入息合并计算 hQRL,?  
aggregation of property 财产的总和 _;hf<|c  
agio 差价；贴水 jk*tL8?i  
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》 ]f8L:=c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tdep|sD  
《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》 _X4!xbP  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7(bQ}mHl\  
《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》 F;8*H1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a 7#J2r  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 wpXgPVZT  
agreement for a settlement 授产协议 0*8TS7.3  
agreement for assignment 转让协议 ]kD"&&HV  
agreement for sale 售卖协议；买卖协议 7"4z+w  
agreement for sale and purchase 买卖协议 nv0#~UgE#a  
agreement for the payment of interest 支付利息协议 \OQkZ.cU;  
agreement for the repayment of money 还款协议 1vnYogL  
agreement of reinsurance 再保险协议 .5w azvA  
Agricultural Bank of China 中国农业银行 _Mk7U@j+9  
air passenger departure tax 飞机乘客离境税 X^s2BW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B(_WZa!  
airport tax 机场税 tF7hFL5f  
alcohol duty 酒精税 !m;H@KR{  
alienation 让与；让渡；转让 *$,:m  
alimony 生活费；赡养费 4;<ut$G  
All Ordinaries Index [AOI] 所有普通股指数 s?2$ue&-f  
all risks 全险；综合险
)1 m">s4  
All Sales Record for Stock Market 《股票市场成交报告》 E5</h"1  
Allied Capital Resources Limited 新联财务有限公司 &c>?~-!W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,WDX(  
allocation letter 拨款信件 :YP#  
allocation of fund 分配款项；预留款项 );FS7R  
allocation of profit 利润分配；溢利分配 E{E0Z9t7&  
allocation warrant 拨款令 ^v&D;<&R  
allotment 分配；配股 e}hmS1>H  
allotment notice 股份配售通知；配股通知 nXy>7H[0  
allotment of shares 股份分配 q?):oJ  
allowable 可获宽免；免税的 ea'&xs#GK  
allowable business loss 可扣除的营业亏损 cPDQ1qre!  
allowable expenses 可扣税的支出 cxIk<&i~(  
allowance 免税额；津贴；备抵；准备金 pO7Zs  
allowance for debts 债项的免税额 /,@p\Ae5  
allowance for depreciation by wear and tear 耗损折旧免税额 rV6/Tdy  
allowance for funeral expenses 殡殓费的免税额 .,0bE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Hc^W%t~  
allowance for repairs and outgoings 修葺及支出方面的免税额 #P<N^[m  
allowance to debtor 给债务人的津贴 #]P9b@@e  
alteration of capital 资本更改 \C,p
WW  
alternate trustee 候补受托人 c(#;_Ve2P  
amalgamation 合并 (o5j'2:.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w[tmCn
+  
ambit of charges 征税范围；收费范围 iOAbaPN  
amended valuation 经修订的估值 */:uV B,b2  
American Commodities Exchange 美国商品交易所 N@ \&1I`c$  
American Express Bank Limited 美国运通银行 Gg Jf7ie4  
American Stock Exchange 美国证券交易所 b~=0[Rv  
amortization 摊销 Ae]sGU|?'  
amount due from banks 存放银行同业的款项 7x);x/#8Z  
amount due from banks abroad 存放海外银行同业的款项 yAL[[  
amount due from holding companies 控股公司欠款 1#IlWEg  
amount due from local banks 存放本港银行同业的款项 ^=>Tk$ _2  
amount due to banks 银行同业的存款 Ar*^;/  
amount due to banks abroad 海外银行同业的存款 tW WW
x~k  
amount due to holding companies 控股公司存款 .p0Clr!  
amount due to local banks 本港银行同业的存款 2 3OC2|  
amount due to outport banks 外埠银行同业的存款 )e5 @  
amount for note issue 发行纸币的款额 7d LuX   
amount of bond 担保契据的款额 X
s: 3'ua  
amount of consideration 代价款额 Mmpfto%i  
amount of contribution 供款数额 1`ayc|9BR  
amount of indebtedness 负债款额 jCbV,0)^  
amount of principal of the loan 贷款本金额 RuII!
}*  
amount of rates chargeable 应征差饷数额 n]E?3UGD@W  
amount of share capital 股本额 Zm6{n'  
amount of sums assured 承保款额 F~h7{@\  
amount of variation 变动幅度 $Y69@s%f  
amount of vote 拨款数额 h1'\:N`  
amount payable 应付款额 jv&*uYm  
amount receivable 应收款额 xJ#d1[kzo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 th;{V%:LW  
analysis 分析 /p8dZ
+X  
ancillary risk 附属风险 phM>.y_  
annual account 周年帐目；周年帐目报表；年度决算；年结 u~A6bK*  
annual accounting date 年结日期 0PlO(",a  
annual allowance 每年免税额；年积金；年度津贴；年津 '7XIhN9  
annual balance 年度余额 X5j1`t,  
annual disposable income 每年可动用收入 z^T`x_mF  
annual estimates 周年预算 hCC<?5q  
annual fee 年费 ^]TVo\,N  
annual general meeting 周年大会 7(pF[LCF  
annual growth rate 年增率；每年增长率 O)[1x4U  
annual long-term supplement 长期个案每年补助金 ."9];)2rx  
annual pensionable emolument 可供计算退休金的年薪 )jt #=9ZQ  
annual report 年报 y&V@^"`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |UX(+;n  
annual return 周年报表；周年申报表；每年报税表格 Uu`9"  
Annual Return Rules 《周年报表规则》 c@893<_  
annual review of consumer prices 每年消费物价回顾 ,^C--tgZJg  
annual roll-forward basis 逐年延展方式 EM[WK+9>I{  
annual salary 年薪 e J6$-r  
annual statement 年度报表；年度决算表
ZjF 4v  
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 RS8Hf~0G  
annuitant 年金受益人 +mn,F};  
annuity 年金 A<??T[  
annuity contract 年金合约 x^y'P<ypw  
annuity on human life 人寿年金 c-(UhN3WG  
antecedent debt 先前的债项 @0/+_2MH-  
ante-dated cheque 倒填日期支票 G|!on<l&  
anticipated expenditure 预期开支 JsODzw  
anticipated net profit 预期纯利 i%0ur}p  
anticipated revenue 预期收入 V6@o]*  
anti-inflation measure 反通货膨胀措施 d'NIV9P`j]  
anti-inflationary stance 反通货膨胀立场 5fd]v<  
apparent deficit 表面赤字 LGw$v[wb  
apparent financial solvency 表面偿债能力 NU5.o$  
apparent partner 表面合伙人 :gWu9Y|{  
application for personal assessment 个人入息课税申请书 9-fLz?J  
application of fund 资金应用 (2$p{Uf  
application to release as liquidator and to destruct the books of accounts and documents ~v|>xqWV  
申请免除清盘人职务及毁灭帐簿与文件 M 0U0;QJ  
appointed actuary 委任精算师 #Up86(Z  
appointed auditor 委任核数师；委任审计师 [q8 P~l  
appointed trustee 委任的受托人 -C(crn  
appointer 委任人 :%,:"  
apportioned pro rata 按比例分摊 6[ j.@[t  
apportionment 分配；分摊 n<z[J=I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N
g~FEl  
apportionment formula 分摊方程式 !ug8SAOaz/  
apportionment of estate duty 遗产税的分摊 0tT(W^ho g  
appraisal 估价；评估 f Sa"%8%  
appreciable growth 可观增长 c7x~{V8  
appreciable impact 显着影响 E/|To  
appreciable increase 可观增长 jtW!"TOY  
appreciation 增值；升值 q_MG?re  
appreciation against other currencies 相对其他货币升值 H4&lb}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ku5\]  
appreciation tax 增值税 TJ6*t!'*X  
appropriation 拨款；拨用；拨付 i@"@9n~  
appropriation account 拨款帐目 <7/R,\Wg~  
Appropriation Bill 拨款法案 FQ<Ju.  
appropriation-in-aid system 补助拨款办法 (MxQ+D\  
approved assets 核准资产 l5!|I:
/*;  
approved basket stock 认可一篮子证券 s(/;U2"e  
approved budget 核准预算 FKDk+ojw  
approved charitable donation 认可慈善捐款 N4F.Y"R$(  
approved charitable institution 认可慈善机构 Czs8!S  
approved currency 核准货币；认可货币 5\:^y'g
[  
approved estimates 核准预算 %)zodf  
approved estimates of expenditure 核准开支预算 e>+i>/Fn{h  
approved overseas insurer 核准海外保险人 cQy2"vtU  
approved overseas trust company 核准海外信托公司 u8&Z!p\  
approved pooled investment fund 核准汇集投资基金 m Bu  
approved provident fund scheme 认可公积金计划 4i)1'{e  
approved provision 核准拨款 @E7DyU|  
approved redeemable share 核准可赎回股份 EE&K0<?T|:  
approved regional stock 认可地区性证券 ,8U&?8l  
approved retirement scheme 认可退休金计划 {FeDvhv  
approved subordinated loan 核准附属贷款 y\4L{GlBM  
arbitrage 套戥；套汇；套利 +Vb.lH[av  
arbitrageur 套戥者；套汇者 il4^zj82  
arbitrary amount 临时款项 >E;uU[v)I  
arrangement 措施；安排；协定 |W,& Hl7  
arrears 欠款 J=9FRC  
arrears of pay 欠付薪酬 ]b2pG'  
arrears of revenue 逾期未收税款；逾期未收的帐项 ey7 f9  
articles of association 组织章程；组织细则；组织章程细则 JVvs-bK5
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DE}K~}sbd  
ascertainment of profit 确定利润 ?~BC#B\>o  
"Asia Clear" “亚洲结算系统” 7zXvnxYE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }
7|1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T*Y~\~Jhu  
Asian Development Fund [ADF] 亚洲发展基金 cLpYW7vZ[  
Asian dollar bond 亚洲美元债券 #xsE3Wj-X  
Asian dollar market 亚洲美元市场 eVjBGJ=2e  
Asian dollar rate 亚洲美元利率 3oF45`3FV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 g
X@HO|.t  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kJ'
!r  
asked price 沽盘；喊价；索价；卖方报价 JFcLv=U  
assessable income 应评税入息 !#], hok8X  
assessable loss 应评税亏损 sEp"D+f  
assessable profit 应评税利润 tU}h~&M  
assessable value 应评税值 l+xX/A)  
assessed profit 估定利润 "h{q#~s  
assessed value 经评估价值 7OcWC-<  
assessment 评税；评定；估价；评税单 g/ T   
assessment number 评税编号；估价编号 n`? py
 
assessment of additional tax 补加税评税 p|X"@kuseO  
assessment of performance 业绩评估；实绩评价 8g@<d^8@  
Assessor 评税主任 nsu@h  
asset price bubbles 资产价格泡沫 "%`1]Fr  
asset-backed securities 具资产保证的证券 ]R+mKUZ9  
assets accretion 资产增值 27eooY1  
assets and liabilities 资产与负债 5kc/Y/4o  
assets betterment statement 资产递增表；资产改进表 "0"nw2g?  
assets lending 实物放款；有抵押贷款 dN$0OS`s[  
assets of the company passing on the death 死者去世时转移的公司资产 ne>pOK<vZ  
assets pledged as security for liabilities 用作负债抵押的资产 so,t  
assets portfolio 资产投资组合 |kyX3~  
assets price 资产价格 Rvqq.I8aC  
assets quality 资产质素 tURu0`](  
assets realization 资产变现 u 1>2
v  
assets refinancing arrangement 资产再集资安排 :(/~:^!  
assets securitization 资产证券化 Z)I+@2  
assets situated outside Hong Kong 在香港以外地方的资产 FvaUsOy
"  
assets stripping 削减资产；拆卖资产 H*d9l2,KZS  
assets value 资产值 `l\7+0W  
assignee 承让人 }~YA5^VQ$  
assignment 转让；转让书；转让契 L7n D|  
assignment of interest 权益转让 1T"`vtR  
assignment of letters patent and trade mark 专利证书及商标转让 9g9HlB&Ze  
assignment of property 物业转让；物业转让书 zIqU,n|]s  
assignment right 转让权 8r*E-akuyr  
assignor 转让人 A!od9W6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 6hno)kd{=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sQYkQ81  
associate member 附属会员 { }:#G  
associated body corporate 相联法人团体 U\g/2dM  
associated company 相联公司；联属公司 2Z+Wu3#  
associated corporation 相联法团 @CpfP;*{w`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !O\82d1P  
公认会计师公会〔英国〕 J4k=A7^N  
Association of Futures Exchange Brokers 香港期货经纪协会 ahJ`T*)
HY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \Z?9{J  
association of underwriters 承保人组织 >@U*~Nz  
assumption of control 接管 qrb[-|ie&  
assurance 担保；保险；转易；转易书 sfpZc7  
assurance of interest 权益的转易 mUNn%E:7@{  
at 19XX price 按一九ＸＸ年价格计算 +jAGGv^)  
at a discount 按赔价计算；按贴水价格计算；打折扣 BGvre'67  
at a premium 按溢价计算；按升水价格计算 Q
7HRzA^-  
at call 通知付款；按通知 Z_LFIz*c  
at constant market price 按固定市价计算 NpE*fR')  
at constant price 按固定价格计算 %41m~Wh2  
at cost 按成本计算 >"??!|XG^  
at current market price 按当时市价计算；按现时市价计算 >Rl"  
at current price 按当时价格计算；按现时价格计算 DHyq^pJ  
at factor cost 按要素成本计算；按生产要素成本计算 e2AX0(  
at money-of-the-day price 按付款当日价格计算 #Vnkvvv  
at or better 按指定或较佳价位〔买卖指令〕 A`N,  
at par 按面值计算；平价 > $O]Eu!  
at sight 见票即付 3$jT*Oy
G#  
at the close 按收市盘 EGGWrl}1  
at the opening 按开市盘 h}>"j%I  
attestation 见证；见证条款 >f|||H}Snw  
at-the-money option 平价期权 "0V.V>-p  
attorney 受权人；受托代表人 |.(dq^  
attornment 新拥有人承认书 o8 IL$:  
attributable profit 可归属利润 ;nI] !g:  
attributable share value 可归属股份价值 1gE
 [v  
Auckland Stock Exchange 奥克兰证券交易所 ^a/gBC82x  
auction 拍卖 e|g5=2(Pr&  
auctioneer 拍卖商 1NbG>E#Ol  
audit 审计；核数 7z%L*z8V  
Audit Commission 审计署 $|zX|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2+RUTOv/d  
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〕 Y@NNrGDkT*  
audit review 帐目审查 2%
MC
Yn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A9[ F  
audited account 审计帐目；经审计的帐目 MOQ6
:  
audited annual account 经审计的周年帐目 <kfnpB=  
audited balance sheet 经审计的资产负债表 CLxynZ\;  
auditor 核数师；核数主任；审计师 1Rt33\1J0  
auditor's certificate 核数师证明书；审计师证明书 6{@w="VT  
auditor's report 核数师报告；审计师报告 >>QY'1Eu  
Aussie bond 澳元债券 <!&[4-;fU  
austerity budget 紧缩预算 *zaQx+L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0B[="rTS7#  
Australia All Ordinaries Index 澳洲所有普通股票指数 L,HhbTRca  
Australian Dollar [AUD] 澳元 *Hg>[@dP0  
Australian Options Market 澳大利亚期权市场 /RG:W0=K  
Australian Securities Commission 澳洲证券事务监察委员会 Ve8=b0&Y#j  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $1SPy|y  
Australian Stock Exchange 澳大利亚证券交易所 ?Lx24*5%  
Austrian Schilling [ATS] 奥地利先令 SDC4L <!  
authentication 认证；鉴证 -fM1nH&  
authority to purchase 委托购买证；委购书 *o]L|Vu  
authorization 认可；核准；授权；授权书 ru'F6?d  
authorization by direction 指示授权 FW;m\vu  
authorization by instruction 指令授权 )n1_(;  
authorization by warrant 令状授权 9,c(ys
v"  
authorization of unit trust 单位信托的认可 :)8VdWg  
authorized agent 指定代理人 #9=Vg  
authorized capital 法定资本 ]v?@g:iE  
authorized clerk 出市员 Ah1]Y}sy  
authorized dealer 认可交易商 B=U 3  
authorized financial institution 认可财务机构  52Yq  
authorized fund 认可基金 3D6RLu
  
authorized fund house 获授权的基金公司；认可基金公司 r^2p*nr}  
authorized institution 认可机构 'Oxy$U   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )i6mzzj5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )"qa kT  
authorized insurer 获授权保险人；获认可承保人 [.K1iZyTi  
authorized investment 特准投资项目 Upx G@b  
authorized person 获授权人 8aZ=?_gvT  
authorized representative 获授权代表 XYQ/^SI!:  
authorized share capital 法定股本 =-tw5], L  
automated quotation system 自动报价系统 V#v`(j%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ( B!uy`  
自动交易系统〔香港期货交易所有限公司〕 %]\kgRr  
automatic adjustment mechanism 自动调整机制 PoNi"Pv  
automatic adjustment system 自动调整系统 1v#%Ei$6`t  
Automatic Clearing House 自动票据交换所
\TIT:1  
automatic exchange rates accumulation system 自动化汇率累集系统 ^0Zf,40  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I
g$(3p  
automatic teller machine [ATM] 自动柜员机 e4-@f%5  
autopay 自动转帐 u^&A W$  
available assets 可用资产 ?xA:@:l/  
available fiscal reserve 现存财政储备 @efh{  
available profit 可用利润 E~,F  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 MvuQz7M#d  
average 平均；平均数；海损 [<7@{;r  
average basic salary 平均基本薪金 ?yZ+D z\  
average consumer expenditure 平均消费开支；一般消费开支 >1s* at/h  
average cost 平均成本 D{!6Y*d6&s  
average cost of land production 增辟土地平均成本 LI'6R=  
average daily turnover 平均每日成交额 dA#Q}.*r  
average daily wage rate 平均每日工资率 p5Z"|\  
average expenditure pattern 平均开支模式 H-WJp<_  
average growth rate 平均增长率 >~#yu&*D  
average net fixed assets 固定资产平均净值 @>u}eB>Kn  
average of relatives 相对价格平均数 09|K>UC)v  
average price 平均价格 i6R~`0>Q  
average propensity to consume 平均消费倾向；一般消费倾向 ()2I#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 *jLJcb*.Ap  
average rate 平均率 bW$,?8(  
average revenue 平均收入；平均收益 $>G8_q  
average stock 平均库存；平均存货 :Hn6b$Vy8  
average yearly rent 平均年租 26e]`]!SU  
avoidance of double taxation 避免双重课税 jGJLSEe_  
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 4<9=5
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