一些有用的会计术语(也不知道发的地方对不对)A

A: sp%EA=: E  
A share Ａ股；甲类股份 VKUoVOFvPR  
abatement of tax 减税；减扣免税额 &3a1(>(7F  
ABN AMRO Bank N.V. 荷兰银行 uLok0"}  
above-the-line expenditure 线上项目支出；经常预算支出 @uru4>1_dy  
above-the-line receipt 线上项目收入；经常预算收入 J
'99  
ABSA Asia Limited 南非联合亚洲有限公司 WDznhMo  
absolute change 绝对数值变更 b[}f]pB@n  
absolute expenditure 实际开支 1
u4)  
absolute guideline figure 绝对准则数字 R%7* )3$&r  
absolute interest 绝对权益 9a_B   
absolute order of discharge 绝对破产解除令 # `}(x;ge  
absolute profit margin 绝对利润幅度 !brXQj8D7  
absolute value 实值；绝对值 H(}Jt!/:  
absolutely vested interest 绝对既得权益 QoagyL  
absorbed cost 已吸收成本；已分摊成本 ~zdHJ8tYp  
absorption 吸收；分摊；合并 $$my,:nH  
absorption rate 吸收率；摊配率；分摊率 <_X`D4g]XO  
ACB Finance Limited 亚洲商业财务有限公司 !V|%n(O"  
acceptable form of reciprocity 合理的互惠条件 v X=zqV  
acceptable rate 适当利率；适当汇率 JIeKp7;^  
acceptance agreement 承兑协议 >,JLYz|</  
acceptance for honour 参加承兑 xqV>m  
acceptor 承兑人；接受人；受票人 7S"W7O1>  
acceptor for honour 参加承兑人 {J_1.uN=  
accident insurance 意外保险 &OpGcbf1  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ur^~fW1o  
accident insurance scheme 意外保险计划 cb ICO  
accident year basis 意外年度基准 +n#(QOz  
accommodation 通融；贷款 %Ot2bhK;  
accommodation bill 通融票据；空头票据 z D&5R/I  
accommodation party 汇票代发人 d1&RK
2  
account balance 帐户余额；帐户结余 <A
%}  
account book 帐簿 (;1rM}B;1  
account collected in advance 预收款项 `U-i{i  
account current book 往来帐簿 >cVEr+r9t  
account of after-acquired property 事后取得的财产报告 |g o jb  
account of defaulter 拖欠帐目
g.3 . C?  
account payable 应付帐款 xc|pl!ns  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \_H-TbU8  
account receivable 应收帐款 ,:RHhg  
account receivable report 应收帐款报表 cY&SKV#  
account statement 结单；帐单；会计财务报表 /{|<3CEe  
account title 帐户名称；会计科目 EvA{@g4>  
accountant's report 会计师报告 \SA"DT  
Accountant's Report Rules 会计师报告规则 ,{4G@:Fm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ] T`6Hz!  
Accounting Arrangements 《会计安排》 JPeZZ13sS  
accounting basis 会计基础 \2$-.npz  
accounting by Official Receiver 破产管理署署长呈交的帐目 h( lkC[a&  
Accounting Circular 《会计通告》 p8yn? ~]^  
accounting class 会计类别 EVovx7dr  
accounting date 记帐日期；会计结算日期 !uIT5D  
accounting for money 款项核算 DyZe+,g;S  
Accounting Officer 会计主任 l# -4}95  
accounting period 会计报告期；会计期 j,7NLb9M  
accounting policy 会计政策；会计方针 Rg4'9I%B  
accounting practice 会计惯例 .23z\M8 -  
accounting principle 会计准则 oH;0_!  
accounting record 会计记录 o: \&4z&=  
accounting report 会计报告 al
{;]>W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V1aWVLltj  
Accounting Society of China 中国会计学会 TDvUiJm  
accounting statement 会计报表 )e,Rp\fY$  
accounting system 会计制度；会计系统 m6V:x/'=  
accounting transaction 会计事项；帐务交易 +kh#J
q.  
accounting treatment 会计处理 'g3!SdaLF  
accounting year 会计年度 FbvwzZ  
accretion 增值；添加 S1_X@[t  
accrual 应计项目；应累算数目 v=-8} S  
accrual basis 应计制；权责发生制 |
~QHCg<  
accrual basis accounting 应计制会计；权责发生制会计 -Oj}PGj$e\  
accrue 应累算；应计 #Y)Gos  
accrued benefit 应累算利益 Z^Y_+)
=s  
accrued charges 应计费用 4';~@IBf  
accrued cumulative preference share dividend 应累算的累积优先股股息 v };r  
accrued expenses 应累算费用 S4n~wo  
accrued interest payable 应付利息；应计未付利息 %}t<,ex(yO  
accrued interest receivable 应收利息；应计未收利息 -}2'P)Xp  
accrued right 累算权益 D{b*,F:&@)  
accruing profit 应累算的利润 N$Pi4  
accumulated fiscal reserve 累积财政储备 ?kOtK  
accumulated profit 累积利润；滚存溢利 B.zRDB}i=  
accumulated reserve 累积储备 #bFJ6;g=V  
accumulation of surplus income 累积收益盈余 I/whpOg  
acquired assets 既得资产 yJ(BPSt  
acquisition 收购；购置；取得 >U.)?>G/dt  
acquisition cost 购置成本 E=Z;T  
acquisition expenses 购置费用 Vl91I+Ev  
acquisition of 100% interest 收购全部股权 qu}`;\9@ld  
acquisition of control 取得控制权 ROWb:tX}  
acquisition of fixed assets 购置固定资产 _RzwE$+9  
acquisition of shell “买壳” $UgQ1Qc  
acquisition price 收购价 2(_+PQ6C=  
act of God 天灾 b<]--\  
acting partner 执事合伙人 ^|h5*Tb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )3
W`>7>  
active partner 积极参与的合伙人 XiP xg[;  
active trading 交投活跃 D1Yc_  
actual circulation 实际流通 y)`f$Hl@1  
actual cost 实际成本 -2)6QKh~D  
actual expenditure 实际开支；实际支出 !/1a
ot^(  
actual income 实际入息；实际收入；实际收益 ]_8bX}_n  
actual market 现货市场 u`%Kh_  
actual price 现货价；实际价格 (A\X+S(  
actual profit 实际利润 2WKYf0t  
actual quotation 实盘；实际价位；实际报价 0+a-l[!p  
actual year basis 按实际年度计算 ]u;Ma G=;  
actuals 实货 x1g0_&F  
actuarial investigation 精算调查 );8Nj zX1  
actuarial principle 精算原则 OxGS{zs  
actuarial report 精算师报告 \S]"nHX  
Actuarial Society of Hong Kong 香港精算学会 <=]wh
|D  
actuarial valuation 精算师估值 0nz=whS{  
actuary 精算师 U"Gg ,  
ad referendum agreement 暂定协议；有待覆核的协定 HnDz4eD  
ad valorem duty 从价税；按值征税 ?CaMn b8  
ad valorem duty system 从价税制  ,\HZIl[8  
ad valorem fee 从价费 J$9`[^pV  
ad valorem tariff 从价关税 PS" ,  
additional allowance 额外免税额 Ro&s\T+d  
additional amount for unexpired risk 未过期风险的额外款额 4$j7DJ8d
j  
additional assessable profit 补加应评税利润 v[3QI7E3  
additional assessment 补加评税 1qEpQ
.:](  
additional commitment 额外承担 Z*9Qeu-N:  
additional commitment vote 额外承担拨款 H9@24NFb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C'6
yt  
additional dependent parent allowance 供养父母额外免税额 J(k\Pz*  
additional provision 额外拨款 ?`m#Y&O
i  
additional stamp duty 附加印花税 PP2>v|  
additional tax 补加税罚款；补加税款 ;oej~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {FIr|R&  
adjudged bankrupt 被裁定破产 *]L(,_:"  
adjudicated bankrupt 裁定破产人 )#^5$5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3#=%2\  
adjudication of bankruptcy 裁定破产；宣告破产 wt8?@lJ"/  
adjudication of insolvency 裁定无力偿还债务 ]Wc:9Zb  
adjusted actual 经调整的实数；调整后的实数 1@xmzTC  
adjusted current assets 经调整的流动资产；调整后的流动资产 -tQi~Y[]  
adjusted figure 经调整的数字；调整后的数额 sZ-A~X@g  
adjusted liabilities 经调整的负债；调整后的负债 <Cbah%X  
adjusted loss 经调整的亏损；调整后的亏损 B=4xZJPy  
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 COV8=E~  
adjusted profit 经调整的利润；调整后的利润 |)"`v'8>  
adjusted surplus 经调整的盈余额；调整后的盈余额 5Op|="W.  
adjusted value 经调整的价值；调整后的价值 OKXELP  
adjustment 调整；修订；理算〔保险〕 ?9Lp@k~TO  
adjustment centre 调剂中心 7P&O{tl(  
adjustment lag 调整过程的时间差距；调整时差 ({"jL*S,q  
adjustment mechanism 调整机制 kOu C@~,  
adjustment of loss 亏损调整 \`FpBE_e)  
adjustment process 调整过程；调整程序 ,YEwz3$5u  
adjustment range 调整幅度 2j9+ f{ l  
administered exchange rate 受管制汇率 s)gUvS\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *0EB{T1  
administration expenses 行政费用 ,*y\b|<j  
administration fee 手续费；行政费 .(RX;.lw  
administration in bankruptcy 破产管理 <)D)j[  
administration order 遗产管理令 s{"}!y=]  
administrator 管理人；遗产管理人 td}%reH  
administrator of the estate 遗产管理人 LSX;|#AI  
admission of debt 债项承认书 GmjTxNU@  
admission of proof 接纳债权证明 ws^ 7J/8  
advance 放贷款项；垫付款项；预支款项；预付款项 NCid`a$  
advance account 暂支帐目；预付款帐户 xsPY#  
advance compensation 预付补偿金 uBr^TM$k&  
advance from shareholder 股东垫款 XL10W ^  
advance pending reimbursement 预支以待日后付还 PVNDvUce  
advanced economy 先进经济体系 EFd9n  
advancement 预付；预付财产 "[Z'n9C  
advances warrant 垫款令 )<<}8Fs  
advancing 贷出 i4Ps#R_wx  
adverse balance 逆差 /Dmuvb|A  
adverse exchange 逆汇 lk<}`#(g  
advertisement addressed to shareholders 在报章刊登的致股东通告 %%7~<=rk  
advice for collection 托收通知书 2YS1%<-g*  
advice of drawing 提款通知书；汇票通知书 L0sb[:'luz  
advice of payment 付款通知 rw9m+q  
Advisory Committee [Securities and Futures Commission] t08E 2sI  
谘询委员会〔证券及期货事务监察委员会〕 u3[A~V|0=  
Advisory Committee on Diversification 经济多元化谘询委员会 )BJZ{E*  
affidavit 誓章；遗产申报誓章 X:0-FCT;\  
affidavit of no receipt 述明无收款的誓章 +!@@55I-  
affiliate 联号；联营公司；附属公司 kMCgfL  
affiliated company 附属公司；联号；联营公司 vXq2="+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +dw=
)A#/  
affordability 负担能力 :u ruC
  
African Development Bank [AfDB] 非洲开发银行 R6xJw2;_  
after-acquired property 事后取得的财产 !4?QR  
after-hours dealing 市后交易 y3^>a5z!x  
after-tax profit 税后盈利；税后利润；税后溢利 acPX2B[jJ  
agency agreement 代理协议  D|8Pe{`  
agency expenses 代理机构的开支 r+yl{  
agency fee 代理费 MBjo9P(
 
Agency Law 《代理法》 T@{}!  
agent 代理人；承销人 L/39<&W  
agent of company 公司代理人 'yIz<o
 
agent's fee 代理人费；经纪费 A9D vU)1  
aggregate 总计；总数；总体数字 `A\|qH5`W  
aggregate amount 总款额；总额 5[qCH(6  
aggregate assets and liabilities 总体资产与负债 (^U 8wit/  
aggregate at constant price 按固定价格计算的总体数字 *(w#*,lv  
aggregate demand 总需求 _e9S"``
 
aggregate gross position 总持仓量 `
~+1i5-}  
aggregate limit 总限额 bb@3%r|_<  
aggregate of salaries tax 合计薪俸税 [k<w'n*  
aggregate performance 总体表现；总体业绩 4ayZ.`aK  
aggregate supply 总体供应 )<>1Q{j@  
aggregate surplus 总盈余 R9-Ps qmF  
aggregate total 整体总额 ]:K[{3iM  
aggregate value 总值；合计价值 ML)5nJD  
aggregated basis 合计基准 K:<0!C!  
aggregated net chargeable income 合计应课税入息实额  f^vz  
aggregation 合并计算；合计；总和 Bh%Yu*.f  
aggregation of incomes of husband and wife 夫妇入息合并计算 ah8xiABa  
aggregation of property 财产的总和 d i;Fj  
agio 差价；贴水 Ok*aP+Wq  
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》 &3_S+.JO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^! r<-J  
《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》 Z~s"=kF,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r ?e''r  
《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》 DO5H
(a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kX1#+X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }Q<cE$c  
agreement for a settlement 授产协议 q_GO;-b{  
agreement for assignment 转让协议 IXJ6w:E  
agreement for sale 售卖协议；买卖协议 8s@k0T<O  
agreement for sale and purchase 买卖协议 $I$ B8  
agreement for the payment of interest 支付利息协议 V=+wsc  
agreement for the repayment of money 还款协议 k%-S7iQ  
agreement of reinsurance 再保险协议 )e|n7|} $  
Agricultural Bank of China 中国农业银行 =0" Zse,  
air passenger departure tax 飞机乘客离境税 |PY*"Ul  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V']{n7a-  
airport tax 机场税 J Gpy$T{t  
alcohol duty 酒精税 e5HHsR6  
alienation 让与；让渡；转让 '(.vB~m7*+  
alimony 生活费；赡养费 {i!@C(M3  
All Ordinaries Index [AOI] 所有普通股指数 %aHQIoxg  
all risks 全险；综合险 xUw)mUn@N  
All Sales Record for Stock Market 《股票市场成交报告》 -Y:^<C^^&8  
Allied Capital Resources Limited 新联财务有限公司 {CVn&|}J  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Zf [#~4  
allocation letter 拨款信件 H\[:uUK5\  
allocation of fund 分配款项；预留款项 ^j)0&}fB  
allocation of profit 利润分配；溢利分配 Gd:fh5u':  
allocation warrant 拨款令 B}|(/a@*  
allotment 分配；配股 $,&3:ke1  
allotment notice 股份配售通知；配股通知 !#'
y#  
allotment of shares 股份分配 IFd2r;W8  
allowable 可获宽免；免税的 u@ psVt   
allowable business loss 可扣除的营业亏损 s${|A
=  
allowable expenses 可扣税的支出 ,!{/Y7PmJ  
allowance 免税额；津贴；备抵；准备金 +Vsd%AnN"l  
allowance for debts 债项的免税额 fMSB  
allowance for depreciation by wear and tear 耗损折旧免税额 l^WPv/}?  
allowance for funeral expenses 殡殓费的免税额 /P}Wp[)u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F%s'R 0l  
allowance for repairs and outgoings 修葺及支出方面的免税额 _(&XqEX  
allowance to debtor 给债务人的津贴 \'}? j-8  
alteration of capital 资本更改 {Bd 0  
alternate trustee 候补受托人 "A0J~YvYWJ  
amalgamation 合并 8<w8"B.i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A@H
Cd&h  
ambit of charges 征税范围；收费范围 G|,'6|$jE  
amended valuation 经修订的估值 F/(z3Kf  
American Commodities Exchange 美国商品交易所 O&(@Ka  
American Express Bank Limited 美国运通银行 sfuA {c'v  
American Stock Exchange 美国证券交易所 ^XbN&'^,HL  
amortization 摊销 }@'Zt6+tS  
amount due from banks 存放银行同业的款项 zK@DQ5  
amount due from banks abroad 存放海外银行同业的款项 q,
->E<8  
amount due from holding companies 控股公司欠款 9bVPMq7}i  
amount due from local banks 存放本港银行同业的款项 k5X& |L/  
amount due to banks 银行同业的存款 rERHfr`OU  
amount due to banks abroad 海外银行同业的存款 ySXQn#}-,  
amount due to holding companies 控股公司存款 !U?Z<z
h  
amount due to local banks 本港银行同业的存款 OY?x'h  
amount due to outport banks 外埠银行同业的存款 Bl6>y/  
amount for note issue 发行纸币的款额 k#Bq8d  
amount of bond 担保契据的款额 }c1?:8p  
amount of consideration 代价款额 teDO,
$  
amount of contribution 供款数额 %I 3D/!%  
amount of indebtedness 负债款额 z:
+fiJB_  
amount of principal of the loan 贷款本金额 9}_ccq  
amount of rates chargeable 应征差饷数额 Bf-KCqC".  
amount of share capital 股本额 CPj8`kl  
amount of sums assured 承保款额 A['0~tOP  
amount of variation 变动幅度 e>a4v8  
amount of vote 拨款数额 WdvXVF  
amount payable 应付款额 (='e9H!3D  
amount receivable 应收款额 zG0191f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q8_8rp-@  
analysis 分析 xD|CQo}:  
ancillary risk 附属风险 N)tqjq  
annual account 周年帐目；周年帐目报表；年度决算；年结 <Jwx|  
annual accounting date 年结日期 k:JlC(^h  
annual allowance 每年免税额；年积金；年度津贴；年津 cI
JqF.k  
annual balance 年度余额 9R6]OL)p  
annual disposable income 每年可动用收入 /O$7A7Tl
 
annual estimates 周年预算 6$k"B/k  
annual fee 年费 k9|8@3(h  
annual general meeting 周年大会 y))) {X  
annual growth rate 年增率；每年增长率 q0a8=o"|  
annual long-term supplement 长期个案每年补助金 vXP+*5d/ K  
annual pensionable emolument 可供计算退休金的年薪 }+wvZq +c  
annual report 年报 -ghmLMS%t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zZ11J0UI  
annual return 周年报表；周年申报表；每年报税表格 ^zs]cFN#%  
Annual Return Rules 《周年报表规则》 u}:p@j}Zv  
annual review of consumer prices 每年消费物价回顾 %0<-5&GE  
annual roll-forward basis 逐年延展方式 "dN4EA
&QJ  
annual salary 年薪 ys#V_ysb  
annual statement 年度报表；年度决算表 c<c"n'  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 rbEUq.Yk]~  
annuitant 年金受益人 #F~^m  
annuity 年金 S#9EBw7  
annuity contract 年金合约 ?8O %k<?  
annuity on human life 人寿年金 *;noZ9{"+  
antecedent debt 先前的债项 ;*Z.|?3MM  
ante-dated cheque 倒填日期支票 g=gWkN <  
anticipated expenditure 预期开支 -3)]IA  
anticipated net profit 预期纯利 `c)//o  
anticipated revenue 预期收入 i7UE9Nyl*  
anti-inflation measure 反通货膨胀措施 >cE@m=[  
anti-inflationary stance 反通货膨胀立场 !pMp n%r<]  
apparent deficit 表面赤字 k ='c*`IE  
apparent financial solvency 表面偿债能力 @-ms_Z  
apparent partner 表面合伙人 UDUj  
application for personal assessment 个人入息课税申请书 wj$J}F  
application of fund 资金应用 {}W9m)I  
application to release as liquidator and to destruct the books of accounts and documents U~)i&":sN  
申请免除清盘人职务及毁灭帐簿与文件 Y4 <  
appointed actuary 委任精算师 XC D&Im  
appointed auditor 委任核数师；委任审计师 n:#gKR-J  
appointed trustee 委任的受托人 Q#2gjR r  
appointer 委任人 ox2?d<dC6  
apportioned pro rata 按比例分摊 (i"@{[IP  
apportionment 分配；分摊 av.L%l&d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c@]_V  
apportionment formula 分摊方程式 vj?6,Ae  
apportionment of estate duty 遗产税的分摊 x^J}]5{0  
appraisal 估价；评估 |1@/gqa  
appreciable growth 可观增长 -q}c;0vL-a  
appreciable impact 显着影响 9PM\D@A{  
appreciable increase 可观增长 :*`5|'G}  
appreciation 增值；升值 Xaca=tsO  
appreciation against other currencies 相对其他货币升值 =(-oQ<@v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @/w($w"  
appreciation tax 增值税 f'2Ufd|J|  
appropriation 拨款；拨用；拨付
3ZF-n`  
appropriation account 拨款帐目 -ST[!W V  
Appropriation Bill 拨款法案 Y5Ub[o  
appropriation-in-aid system 补助拨款办法 c~0hu*&  
approved assets 核准资产 &QoV(%:]  
approved basket stock 认可一篮子证券 ~G;lEp  
approved budget 核准预算 Rpi@^~aPE  
approved charitable donation 认可慈善捐款 >\x   
approved charitable institution 认可慈善机构 <Kq4thR  
approved currency 核准货币；认可货币 C]xKdPQj%  
approved estimates 核准预算 Y@+e)p{  
approved estimates of expenditure 核准开支预算 YXdd=F  
approved overseas insurer 核准海外保险人 w[A$bqz  
approved overseas trust company 核准海外信托公司 BJ]4j-^o  
approved pooled investment fund 核准汇集投资基金 :JEzfI1  
approved provident fund scheme 认可公积金计划 b&i0)/;  
approved provision 核准拨款 nVp*u9]  
approved redeemable share 核准可赎回股份 NFEF{|}BM  
approved regional stock 认可地区性证券 '4L0=G:A<q  
approved retirement scheme 认可退休金计划 me7?  
approved subordinated loan 核准附属贷款 CXZO  
arbitrage 套戥；套汇；套利 |?tUUT!`t  
arbitrageur 套戥者；套汇者 6^Q Bol  
arbitrary amount 临时款项 k
s=l Nz9  
arrangement 措施；安排；协定 vuOixAkw  
arrears 欠款 SR4cR)Iz
 
arrears of pay 欠付薪酬 rTgCmr'&  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^D{!!)O  
articles of association 组织章程；组织细则；组织章程细则 3miEF0x[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TxN'[G  
ascertainment of profit 确定利润 lhyWlO  
"Asia Clear" “亚洲结算系统” ?0U.1N  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?0{8fGM4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 KXAh0A?&+  
Asian Development Fund [ADF] 亚洲发展基金 exnFy-  
Asian dollar bond 亚洲美元债券 ^o*$OM7x  
Asian dollar market 亚洲美元市场 >sUavvJ~x  
Asian dollar rate 亚洲美元利率 |fJpX5W-l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *G<K@k  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 S:*.,zC  
asked price 沽盘；喊价；索价；卖方报价 AWY#t&
 
assessable income 应评税入息 :z^VI M  
assessable loss 应评税亏损 sn4wd:b7%  
assessable profit 应评税利润 d^0vaX6e}  
assessable value 应评税值 &<s[(w!%%  
assessed profit 估定利润 x/UmpJD+  
assessed value 经评估价值 ?D6?W6@  
assessment 评税；评定；估价；评税单 c%5G3j  
assessment number 评税编号；估价编号  &Ow[  
assessment of additional tax 补加税评税 z/B[quSio  
assessment of performance 业绩评估；实绩评价 aQMUC6cPM@  
Assessor 评税主任 K
!JXsdHK  
asset price bubbles 资产价格泡沫 .5i\L OTd  
asset-backed securities 具资产保证的证券 J<<Ph  
assets accretion 资产增值 XtJ_po  
assets and liabilities 资产与负债 \fHtk _  
assets betterment statement 资产递增表；资产改进表 lf<?k  
assets lending 实物放款；有抵押贷款 &L88e\ c+  
assets of the company passing on the death 死者去世时转移的公司资产 zNu>25/)(  
assets pledged as security for liabilities 用作负债抵押的资产 0#gu7n|J  
assets portfolio 资产投资组合 KfSI6 Y_  
assets price 资产价格 ,-C%+S
C  
assets quality 资产质素 y@5{.jsr_  
assets realization 资产变现 .d^XM  
assets refinancing arrangement 资产再集资安排 !,
}F2z?4c  
assets securitization 资产证券化 CSUXa8u7  
assets situated outside Hong Kong 在香港以外地方的资产 lk$@8h$vS  
assets stripping 削减资产；拆卖资产 9K9{$jN~  
assets value 资产值 *0K@^Db-  
assignee 承让人 QO0#p1fom'  
assignment 转让；转让书；转让契 _I"T(2Au  
assignment of interest 权益转让 <6 LpsM}  
assignment of letters patent and trade mark 专利证书及商标转让 XIgGE)n  
assignment of property 物业转让；物业转让书 0Y%u[i/  
assignment right 转让权 r34q9NFT5  
assignor 转让人 )2Ru} -H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N^)\+*tf1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d)_fI*:f  
associate member 附属会员 m0: IFE($  
associated body corporate 相联法人团体 QoGvjf3z  
associated company 相联公司；联属公司 W[+=_B  
associated corporation 相联法团 |>/T*zk<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *Zj2*e{Z9U  
公认会计师公会〔英国〕 :sf(=Y.qA  
Association of Futures Exchange Brokers 香港期货经纪协会 9^DXw!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W?`%it5  
association of underwriters 承保人组织 20Umjw.D  
assumption of control 接管 [VD)DO5  
assurance 担保；保险；转易；转易书 {Qe7/ln!  
assurance of interest 权益的转易 VZ#@7t  
at 19XX price 按一九ＸＸ年价格计算 =JqKdLH
 
at a discount 按赔价计算；按贴水价格计算；打折扣 7j9X<8*  
at a premium 按溢价计算；按升水价格计算 _'W en  
at call 通知付款；按通知 J%Cn  
at constant market price 按固定市价计算
@v#]+9F  
at constant price 按固定价格计算  Uz;z  
at cost 按成本计算 Wfw6(L  
at current market price 按当时市价计算；按现时市价计算 &!kD81?Mm  
at current price 按当时价格计算；按现时价格计算 N"tEXb/,
 
at factor cost 按要素成本计算；按生产要素成本计算 3gUGfedi  
at money-of-the-day price 按付款当日价格计算 BIBBp=+  
at or better 按指定或较佳价位〔买卖指令〕 mbij& 0  
at par 按面值计算；平价 O|5Z-r0<  
at sight 见票即付 _P^ xX'v  
at the close 按收市盘 ,#NH]T`c1  
at the opening 按开市盘 C78V/{  
attestation 见证；见证条款 Y(qyuS3h~*  
at-the-money option 平价期权 sX8?U,u  
attorney 受权人；受托代表人 7U@;X~c  
attornment 新拥有人承认书 U_X/  
attributable profit 可归属利润 w7(jSPB  
attributable share value 可归属股份价值 1x"S^j   
Auckland Stock Exchange 奥克兰证券交易所 I6q]bQ="  
auction 拍卖 jm~qD T,  
auctioneer 拍卖商 "@!B"'xg  
audit 审计；核数 LW"p/`#<  
Audit Commission 审计署 U2lDTRt  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Vb _W&Nwd  
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〕 L.%N  
audit review 帐目审查 $aY*1UVq  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 & V*_\  
audited account 审计帐目；经审计的帐目 +d$l1j  
audited annual account 经审计的周年帐目 ls^|j%$J  
audited balance sheet 经审计的资产负债表 Y[0  
auditor 核数师；核数主任；审计师 yY3Mv/R  
auditor's certificate 核数师证明书；审计师证明书 D^G5$hi  
auditor's report 核数师报告；审计师报告
THFzC/~Q  
Aussie bond 澳元债券 QJsud{ada  
austerity budget 紧缩预算 OdZLJt?g  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 g[#4`Q<.  
Australia All Ordinaries Index 澳洲所有普通股票指数 7QOQG:-  
Australian Dollar [AUD] 澳元 fsA
-}Qc  
Australian Options Market 澳大利亚期权市场 f|U J%}$v;  
Australian Securities Commission 澳洲证券事务监察委员会 /5PV|onO  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~O;'],#Co  
Australian Stock Exchange 澳大利亚证券交易所 f&n6;N  
Austrian Schilling [ATS] 奥地利先令 &fIx2ZM[  
authentication 认证；鉴证 Ah_Ttj  
authority to purchase 委托购买证；委购书 ",qcqG(  
authorization 认可；核准；授权；授权书 b8>2Y'X  
authorization by direction 指示授权 JfrPK/Vn  
authorization by instruction 指令授权 zvDg1p  
authorization by warrant 令状授权 !9n!:"(r  
authorization of unit trust 单位信托的认可 N?RJuDW  
authorized agent 指定代理人 ]+OHxCj:  
authorized capital 法定资本 l6AG!8H  
authorized clerk 出市员 o#X=1us  
authorized dealer 认可交易商 *Dz<Pi^  
authorized financial institution 认可财务机构 'QMvj` -  
authorized fund 认可基金 jn+M L&  
authorized fund house 获授权的基金公司；认可基金公司 kW 7$  
authorized institution 认可机构 ';CL;A;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?>\JX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 N9[2k.oBH  
authorized insurer 获授权保险人；获认可承保人 "I7 Sed7  
authorized investment 特准投资项目 OLl?1  
authorized person 获授权人 Dd=iYMm7  
authorized representative 获授权代表 ITq$8  
authorized share capital 法定股本 cP]5Qz  
automated quotation system 自动报价系统 -f4>4@y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B(omD3jzN  
自动交易系统〔香港期货交易所有限公司〕 hPM:=@N$  
automatic adjustment mechanism 自动调整机制 ff1Em.  
automatic adjustment system 自动调整系统 )(aj  
Automatic Clearing House 自动票据交换所 Zl:Z31  
automatic exchange rates accumulation system 自动化汇率累集系统 }gfs  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x c[BQ|P=  
automatic teller machine [ATM] 自动柜员机 G T3wJQ5N  
autopay 自动转帐 opQdym  
available assets 可用资产 u`Sg'ro  
available fiscal reserve 现存财政储备 z.xOT;t  
available profit 可用利润 UImd*;2TE  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 HgY#O r(  
average 平均；平均数；海损 h/AL`$  
average basic salary 平均基本薪金 1>$}N?u:T  
average consumer expenditure 平均消费开支；一般消费开支 `4&a"`&$  
average cost 平均成本 9uRs@]i  
average cost of land production 增辟土地平均成本 lwhVP$q}  
average daily turnover 平均每日成交额 Z,? T`[4B  
average daily wage rate 平均每日工资率 --32kuF&(  
average expenditure pattern 平均开支模式 f"w
m]Q59  
average growth rate 平均增长率 OFyZY@B-C~  
average net fixed assets 固定资产平均净值 =>_k;x  
average of relatives 相对价格平均数 4raKhN"  
average price 平均价格 \N?,6;%xB  
average propensity to consume 平均消费倾向；一般消费倾向 xIrRFK9[Q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (ohza<X;6  
average rate 平均率 <]/z45?  
average revenue 平均收入；平均收益 3 E~d  
average stock 平均库存；平均存货 3XOf-v:~  
average yearly rent 平均年租 4Y=sTXbFt  
avoidance of double taxation 避免双重课税 y*AB=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 *>ilT5q  
H/eyc`  
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