一些有用的会计术语(也不知道发的地方对不对)A

A: V+8+ 17^  
A share Ａ股；甲类股份 ?R+$4;iy  
abatement of tax 减税；减扣免税额 Z`%
;bP:  
ABN AMRO Bank N.V. 荷兰银行 Ac54VN  
above-the-line expenditure 线上项目支出；经常预算支出 `7j,njCX.  
above-the-line receipt 线上项目收入；经常预算收入 gu/Yc`S[  
ABSA Asia Limited 南非联合亚洲有限公司 aJF`rLm  
absolute change 绝对数值变更 o#Y1Uamkf  
absolute expenditure 实际开支 1
Y`MJ\9  
absolute guideline figure 绝对准则数字 Ob+&!XTp?0  
absolute interest 绝对权益 9f@)
EKBK  
absolute order of discharge 绝对破产解除令 0(kp>%mbB  
absolute profit margin 绝对利润幅度 G9i#_  
absolute value 实值；绝对值 ;CW$/^QNr5  
absolutely vested interest 绝对既得权益 )Ga6O2:  
absorbed cost 已吸收成本；已分摊成本 M]'AA Uo8  
absorption 吸收；分摊；合并 ieI-_]|[  
absorption rate 吸收率；摊配率；分摊率 H~@h #6  
ACB Finance Limited 亚洲商业财务有限公司 WIghP5%W  
acceptable form of reciprocity 合理的互惠条件 NWvxbv  
acceptable rate 适当利率；适当汇率 2V]2jxOQ  
acceptance agreement 承兑协议 W1s|7  
acceptance for honour 参加承兑 7'I
7  
acceptor 承兑人；接受人；受票人 7jPmI  
acceptor for honour 参加承兑人 lDpi1]2  
accident insurance 意外保险 E=E<l?ob  
Accident Insurance Association of Hong Kong 香港意外保险公会 lO *Hv9#  
accident insurance scheme 意外保险计划 ]'G7(Y\)f  
accident year basis 意外年度基准 ~IXfID!8  
accommodation 通融；贷款 "xOeBNRjV  
accommodation bill 通融票据；空头票据 u *< (B  
accommodation party 汇票代发人 yV. P.Q  
account balance 帐户余额；帐户结余 +M*a.ra0OF  
account book 帐簿 j7d;1 zB+G  
account collected in advance 预收款项 (tgaH,G  
account current book 往来帐簿 fCfY.vd5  
account of after-acquired property 事后取得的财产报告 4Bn+L,}.  
account of defaulter 拖欠帐目 ;
p9D2&  
account payable 应付帐款
kD>vQ?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &<V~s/n=6?  
account receivable 应收帐款 mm8O  
account receivable report 应收帐款报表 _X[c19q  
account statement 结单；帐单；会计财务报表 z-DpLV  
account title 帐户名称；会计科目 ;vitg"Zh>  
accountant's report 会计师报告 xpM~*Gpm  
Accountant's Report Rules 会计师报告规则 )N<!3yOz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 D\R^*k@V  
Accounting Arrangements 《会计安排》 J[
l K  
accounting basis 会计基础 `9-Zg??8r  
accounting by Official Receiver 破产管理署署长呈交的帐目 J$;)TI  
Accounting Circular 《会计通告》 }>w4!  
accounting class 会计类别 4Z] 35*  
accounting date 记帐日期；会计结算日期 C#Jj;Gd  
accounting for money 款项核算 %vXQ Sz  
Accounting Officer 会计主任 5IK@<#wE  
accounting period 会计报告期；会计期 3fPv71NVtt  
accounting policy 会计政策；会计方针 A=K1T]o  
accounting practice 会计惯例 3[0:,^a  
accounting principle 会计准则 0=B5 =qyw  
accounting record 会计记录 Fn,|J[sC  
accounting report 会计报告 ^=G+]$8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jH1~Ve+q9  
Accounting Society of China 中国会计学会 t3G'x1  
accounting statement 会计报表 $b} +5  
accounting system 会计制度；会计系统 #pfosC[  
accounting transaction 会计事项；帐务交易 LnGSYrx1  
accounting treatment 会计处理 7Cf(y'w^  
accounting year 会计年度 bSLj-vp  
accretion 增值；添加 AHGcWS\,X  
accrual 应计项目；应累算数目 R{vPn8X6g  
accrual basis 应计制；权责发生制 8H?AL RG  
accrual basis accounting 应计制会计；权责发生制会计 B5G$o{WM  
accrue 应累算；应计 t^hkGYj!2  
accrued benefit 应累算利益 SfUUo9R(sm  
accrued charges 应计费用 h.0K PF]O  
accrued cumulative preference share dividend 应累算的累积优先股股息 Hw{Y.@)4R  
accrued expenses 应累算费用 1tW:(~=a;  
accrued interest payable 应付利息；应计未付利息 Z&,}Fgl!F  
accrued interest receivable 应收利息；应计未收利息 x(=x;X$[^  
accrued right 累算权益 LS'=>s"  
accruing profit 应累算的利润 Hea<!zPH  
accumulated fiscal reserve 累积财政储备 k#xpY!'7  
accumulated profit 累积利润；滚存溢利 8BDL{?Mu  
accumulated reserve 累积储备 99K+7G\{  
accumulation of surplus income 累积收益盈余 ,6"n5Ks}  
acquired assets 既得资产 G>QTPXcD  
acquisition 收购；购置；取得 sdQv:nd'R  
acquisition cost 购置成本 Wh5O{G@Ut  
acquisition expenses 购置费用 Z"X*FzFo  
acquisition of 100% interest 收购全部股权 J-F_XKqH  
acquisition of control 取得控制权 b_yXM  
acquisition of fixed assets 购置固定资产 :g#it@  
acquisition of shell “买壳” i&)C,  
acquisition price 收购价 _#mqg]W'  
act of God 天灾 zD<9A6AB  
acting partner 执事合伙人 `gN68:B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N1~$ +  
active partner 积极参与的合伙人 "|`9{/]  
active trading 交投活跃 X>7]g670@  
actual circulation 实际流通 \*aLyyy3  
actual cost 实际成本 <|3v@  
actual expenditure 实际开支；实际支出 /g'-*:a  
actual income 实际入息；实际收入；实际收益 Y{RB\}f(  
actual market 现货市场 MXk. 2  
actual price 现货价；实际价格 ZGhoV#T@  
actual profit 实际利润 vfJk? (  
actual quotation 实盘；实际价位；实际报价 :
"te
-  
actual year basis 按实际年度计算 9P
K-r;2  
actuals 实货 f*{;\n(.t  
actuarial investigation 精算调查 =pyZ^/}P  
actuarial principle 精算原则 u7Y< ~  
actuarial report 精算师报告 2-!Mao"^  
Actuarial Society of Hong Kong 香港精算学会 &>.1%x
@R  
actuarial valuation 精算师估值 PRC)GP&q  
actuary 精算师 gecT*^  
ad referendum agreement 暂定协议；有待覆核的协定 jMui+G(h  
ad valorem duty 从价税；按值征税 NP'Ke:  
ad valorem duty system 从价税制 e-3pg?M  
ad valorem fee 从价费 5dw@g4N %^  
ad valorem tariff 从价关税 E:=KH\2f  
additional allowance 额外免税额 N('DIi*or  
additional amount for unexpired risk 未过期风险的额外款额 ~PW}sN6ppG  
additional assessable profit 补加应评税利润 =v$s+`cP  
additional assessment 补加评税 %yM' Z[-  
additional commitment 额外承担 #aY<J:Nx  
additional commitment vote 额外承担拨款 J?quYlS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *jw$d8q2  
additional dependent parent allowance 供养父母额外免税额 u;ooDIq@  
additional provision 额外拨款 0$Y 9>)O  
additional stamp duty 附加印花税 a {$k<@Ww  
additional tax 补加税罚款；补加税款 ivz9R'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 i2a"J&,6O  
adjudged bankrupt 被裁定破产 _JJKbi  
adjudicated bankrupt 裁定破产人 _% 9+U[@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ) v5n "W  
adjudication of bankruptcy 裁定破产；宣告破产 ^iRwwN=d  
adjudication of insolvency 裁定无力偿还债务 R|J>8AL}BY  
adjusted actual 经调整的实数；调整后的实数 [S&O-b8A  
adjusted current assets 经调整的流动资产；调整后的流动资产 fwv T2G4  
adjusted figure 经调整的数字；调整后的数额 <&s)k  
adjusted liabilities 经调整的负债；调整后的负债 w[7.@%^[  
adjusted loss 经调整的亏损；调整后的亏损 Xe3z6  
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 `}8@[iB'  
adjusted profit 经调整的利润；调整后的利润 Q=L$7   
adjusted surplus 经调整的盈余额；调整后的盈余额 maUHjI 5A-  
adjusted value 经调整的价值；调整后的价值 }42qMOi#w1  
adjustment 调整；修订；理算〔保险〕 vs])%l%t  
adjustment centre 调剂中心 <Z:8~:@  
adjustment lag 调整过程的时间差距；调整时差 dFP-(dX#  
adjustment mechanism 调整机制 |k
.M+  
adjustment of loss 亏损调整 @W\4UX3dK  
adjustment process 调整过程；调整程序 ddq 1NW  
adjustment range 调整幅度 1;:t~Y  
administered exchange rate 受管制汇率 @23R
joK  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gLSG:7m@  
administration expenses 行政费用 `TD%M`a  
administration fee 手续费；行政费 ?I2k6%a  
administration in bankruptcy 破产管理 ?WQd  
administration order 遗产管理令 Fr3d#kVR  
administrator 管理人；遗产管理人 CpRu*w{  
administrator of the estate 遗产管理人 ]AZ\5C-J  
admission of debt 债项承认书
|Iok(0V  
admission of proof 接纳债权证明 g3~~"`2  
advance 放贷款项；垫付款项；预支款项；预付款项 UK~B[=b9  
advance account 暂支帐目；预付款帐户 _{*$>1q  
advance compensation 预付补偿金 8LQ59K_WX  
advance from shareholder 股东垫款 y }&4HrT&  
advance pending reimbursement 预支以待日后付还 E/
8u'
 
advanced economy 先进经济体系 Z"n'/S:q  
advancement 预付；预付财产 L>~@9a\jO  
advances warrant 垫款令 '6.>Wdd  
advancing 贷出 \5_P5q:`  
adverse balance 逆差 *pb:9JKi  
adverse exchange 逆汇 k99gjL`  
advertisement addressed to shareholders 在报章刊登的致股东通告 IglJEH[+  
advice for collection 托收通知书 juYA`:qE&  
advice of drawing 提款通知书；汇票通知书 Cb )=n6  
advice of payment 付款通知 fY%M=,t3c  
Advisory Committee [Securities and Futures Commission] z>mZT.  
谘询委员会〔证券及期货事务监察委员会〕 cbh#E)['  
Advisory Committee on Diversification 经济多元化谘询委员会 %uz|NRB=  
affidavit 誓章；遗产申报誓章 $d2kHT  
affidavit of no receipt 述明无收款的誓章 l~fh_IV1  
affiliate 联号；联营公司；附属公司 QxL@'n#5   
affiliated company 附属公司；联号；联营公司 ^x_ >r6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +U+aWk  
affordability 负担能力 |B%BwE  
African Development Bank [AfDB] 非洲开发银行 !v-w6WG"  
after-acquired property 事后取得的财产 |.Nr.4Yp  
after-hours dealing 市后交易 A#Q0{z@H  
after-tax profit 税后盈利；税后利润；税后溢利 N#RD:"RS!  
agency agreement 代理协议 o<D3Y95b  
agency expenses 代理机构的开支 cyGN3t9`.  
agency fee 代理费 g,n-s+
 
Agency Law 《代理法》 QIij
>!c4  
agent 代理人；承销人 `z3|M#r\;  
agent of company 公司代理人 ZRXI?Jr%  
agent's fee 代理人费；经纪费 ?jNF6z*M6  
aggregate 总计；总数；总体数字 u}-d7-=  
aggregate amount 总款额；总额 uQ
:ut(  
aggregate assets and liabilities 总体资产与负债 rV8(ia  
aggregate at constant price 按固定价格计算的总体数字 *Nvy+V  
aggregate demand 总需求 I"8d5a}  
aggregate gross position 总持仓量 r~Y>+ln.  
aggregate limit 总限额
'GV&]   
aggregate of salaries tax 合计薪俸税 -O~C m}e  
aggregate performance 总体表现；总体业绩 _l#3]#  
aggregate supply 总体供应 ERp:EZ'  
aggregate surplus 总盈余 oF%^QT"R  
aggregate total 整体总额 gB/;clCdX)  
aggregate value 总值；合计价值  &7L~PZ  
aggregated basis 合计基准 (MgL"8TS  
aggregated net chargeable income 合计应课税入息实额 ur/Oc24i1n  
aggregation 合并计算；合计；总和 H o4B  
aggregation of incomes of husband and wife 夫妇入息合并计算 r+p@X  
aggregation of property 财产的总和 d3EjI6R*z  
agio 差价；贴水 tSEA999  
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》 (@%XWg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "C:rTIH  
《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》 $"Y3mD}?L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \3%W_vU_  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 SW,q}-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Hi]vHG(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ojN`#%X  
agreement for a settlement 授产协议 a
);O3N/*I  
agreement for assignment 转让协议 <KHv|)ak  
agreement for sale 售卖协议；买卖协议 s~'9Hv9  
agreement for sale and purchase 买卖协议 ,3VG.u;U   
agreement for the payment of interest 支付利息协议 **T:eI+  
agreement for the repayment of money 还款协议 Jq#[uX  
agreement of reinsurance 再保险协议 }7iUagN  
Agricultural Bank of China 中国农业银行 vx04h~  
air passenger departure tax 飞机乘客离境税 MS{Hz,I,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 W:`5nj]H9  
airport tax 机场税 qAUaF;{  
alcohol duty 酒精税 `[X6#`<  
alienation 让与；让渡；转让 xh{mca>?
G  
alimony 生活费；赡养费 AU0$A403  
All Ordinaries Index [AOI] 所有普通股指数 F`fGz)Mk  
all risks 全险；综合险 NOF?LV  
All Sales Record for Stock Market 《股票市场成交报告》 #t=[w  
Allied Capital Resources Limited 新联财务有限公司 q|n97.vD  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 X"kXNKV/n  
allocation letter 拨款信件 jz %;4e
~t  
allocation of fund 分配款项；预留款项 XXXljh6  
allocation of profit 利润分配；溢利分配 "w;08TX8  
allocation warrant 拨款令 B`LD7]ew  
allotment 分配；配股 !-KCFMvT  
allotment notice 股份配售通知；配股通知 Lqg]Fd  
allotment of shares 股份分配 b+W)2rFO  
allowable 可获宽免；免税的 ah 4kA LO  
allowable business loss 可扣除的营业亏损 P\.WXe#j  
allowable expenses 可扣税的支出 'n>K^rA  
allowance 免税额；津贴；备抵；准备金 $X`bm*  
allowance for debts 债项的免税额 Mg#`t$u  
allowance for depreciation by wear and tear 耗损折旧免税额 U%Dit  
allowance for funeral expenses 殡殓费的免税额 {*sGhGwr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b([:,T7  
allowance for repairs and outgoings 修葺及支出方面的免税额 j0AwL7  
allowance to debtor 给债务人的津贴 R_maNfS]Z  
alteration of capital 资本更改 aZP2
R"  
alternate trustee 候补受托人 pV8[l)J  
amalgamation 合并 eUYZxe :6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,cLH
*@  
ambit of charges 征税范围；收费范围 Og+)J9#  
amended valuation 经修订的估值 ol50d73B  
American Commodities Exchange 美国商品交易所 |4=ihB9+  
American Express Bank Limited 美国运通银行 j]Aek
I4I  
American Stock Exchange 美国证券交易所 WmNA5;<Q  
amortization 摊销 Ih; aBS  
amount due from banks 存放银行同业的款项 1bd$XnU  
amount due from banks abroad 存放海外银行同业的款项 cxgE\4_u"  
amount due from holding companies 控股公司欠款 p*Xix%#6  
amount due from local banks 存放本港银行同业的款项 #kj~G]QA  
amount due to banks 银行同业的存款 z23#G>I&  
amount due to banks abroad 海外银行同业的存款 2bkJ /u`i  
amount due to holding companies 控股公司存款 b)d^ `J  
amount due to local banks 本港银行同业的存款 / HL_$g<  
amount due to outport banks 外埠银行同业的存款 w:v=se"U  
amount for note issue 发行纸币的款额 00"CC  
amount of bond 担保契据的款额 w"1x=+  
amount of consideration 代价款额 DjY8nePyE  
amount of contribution 供款数额 MBlBMUJk  
amount of indebtedness 负债款额 axtb<5&  
amount of principal of the loan 贷款本金额 a%v>eXc  
amount of rates chargeable 应征差饷数额 .wP/ai>}  
amount of share capital 股本额 Oc#>QZ3  
amount of sums assured 承保款额 3EI]bmi~  
amount of variation 变动幅度  ![ a  
amount of vote 拨款数额 Y|_O8[  
amount payable 应付款额 s"q=2i  
amount receivable 应收款额 )J&|\m(e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5} G:D  
analysis 分析 7_KXD#  
ancillary risk 附属风险 EsTB(9c?  
annual account 周年帐目；周年帐目报表；年度决算；年结 P<vo;96JT  
annual accounting date 年结日期 S!`:E  
annual allowance 每年免税额；年积金；年度津贴；年津 a_MFQf&KV  
annual balance 年度余额 HAd%k$Xu{  
annual disposable income 每年可动用收入 d+0^u(gc!8  
annual estimates 周年预算 ,m:L2 -J@  
annual fee 年费 NZ+7p{&AN  
annual general meeting 周年大会 *!w25t  
annual growth rate 年增率；每年增长率 `0rRKlbj4  
annual long-term supplement 长期个案每年补助金 iy}xICt  
annual pensionable emolument 可供计算退休金的年薪 =DC3a3&%  
annual report 年报 F5U|9<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YQYX,b  
annual return 周年报表；周年申报表；每年报税表格 dZD
K7UL  
Annual Return Rules 《周年报表规则》 #3+~.,X9  
annual review of consumer prices 每年消费物价回顾 SB/3jH  
annual roll-forward basis 逐年延展方式 8
ljuc5,J  
annual salary 年薪 AuXs B  
annual statement 年度报表；年度决算表 Mb.4J2F?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o,*=$/or  
annuitant 年金受益人 |mOMRP#'  
annuity 年金 `7\H41%\pp  
annuity contract 年金合约 tDt :^Bc  
annuity on human life 人寿年金 #ua^{OrC/  
antecedent debt 先前的债项 /tZ0 |B(  
ante-dated cheque 倒填日期支票 bb1f/C%  
anticipated expenditure 预期开支 K{2h9 ]VF  
anticipated net profit 预期纯利 >Nh`rkR2[  
anticipated revenue 预期收入 #kci=2q_  
anti-inflation measure 反通货膨胀措施 /NU103F yt  
anti-inflationary stance 反通货膨胀立场 `XgFga)  
apparent deficit 表面赤字 |IN[uQ  
apparent financial solvency 表面偿债能力 6.19g'{sB  
apparent partner 表面合伙人 X}W)3v  
application for personal assessment 个人入息课税申请书 ?oKL&I@  
application of fund 资金应用 =?/&u<  
application to release as liquidator and to destruct the books of accounts and documents 'Wp@b678  
申请免除清盘人职务及毁灭帐簿与文件 !^?qU;|  
appointed actuary 委任精算师 T?rH ,$:  
appointed auditor 委任核数师；委任审计师 q:]Q% IC^  
appointed trustee 委任的受托人 $8g42LR'  
appointer 委任人 x<>YUw8`  
apportioned pro rata 按比例分摊 .&|L|q}  
apportionment 分配；分摊 #U"1 9@|}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9!#EwPD$#  
apportionment formula 分摊方程式 :tbd,Uo  
apportionment of estate duty 遗产税的分摊 x.UaQ |F  
appraisal 估价；评估 ShGp^xVj  
appreciable growth 可观增长 }#/lN  
appreciable impact 显着影响 vaB!R 0  
appreciable increase 可观增长 D/:3RZF  
appreciation 增值；升值 EO:avH.*0  
appreciation against other currencies 相对其他货币升值 MI*Sq\-i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &
F6C  
appreciation tax 增值税 K*+6`z#fMF  
appropriation 拨款；拨用；拨付 +|&0fGv;d9  
appropriation account 拨款帐目 6bL~6-h%)  
Appropriation Bill 拨款法案 1-o V-K  
appropriation-in-aid system 补助拨款办法 `D2Mss$!  
approved assets 核准资产 ArXl=s';s4  
approved basket stock 认可一篮子证券 t9` Ed>a  
approved budget 核准预算 Ct!S T
k[2  
approved charitable donation 认可慈善捐款 >lLo4M 3  
approved charitable institution 认可慈善机构 A ~&+F>Z  
approved currency 核准货币；认可货币 X"<|Z]w  
approved estimates 核准预算 @GeHWv  
approved estimates of expenditure 核准开支预算 :1_mfX  
approved overseas insurer 核准海外保险人 +t"j-}xzE  
approved overseas trust company 核准海外信托公司 2Y+:,ud\  
approved pooled investment fund 核准汇集投资基金 ri=+(NKo-  
approved provident fund scheme 认可公积金计划 >rf5)Y~f  
approved provision 核准拨款 GFL-.? 0  
approved redeemable share 核准可赎回股份 %l|\of7P2}  
approved regional stock 认可地区性证券 |';7v)CIG  
approved retirement scheme 认可退休金计划 ,LUTHWEo"I  
approved subordinated loan 核准附属贷款 k|B2@{  
arbitrage 套戥；套汇；套利 -oh7d$~  
arbitrageur 套戥者；套汇者 8xTix1u0  
arbitrary amount 临时款项 vYnftJK&  
arrangement 措施；安排；协定 V^rW?Do  
arrears 欠款 8zmv 5trt  
arrears of pay 欠付薪酬 (U9a@1  
arrears of revenue 逾期未收税款；逾期未收的帐项 s|2}2<+  
articles of association 组织章程；组织细则；组织章程细则 h(N=V|0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8Q(8b@ZO,  
ascertainment of profit 确定利润 {Hk/1KG>  
"Asia Clear" “亚洲结算系统” yL&/m~{s  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [:B*6FXMN~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 RL&lKHA  
Asian Development Fund [ADF] 亚洲发展基金 z_l. V/G)  
Asian dollar bond 亚洲美元债券 GV6mzD@<  
Asian dollar market 亚洲美元市场 xZ+]QDKC  
Asian dollar rate 亚洲美元利率 ;J=:IEk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2C1+_IL   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '{VM>
Q  
asked price 沽盘；喊价；索价；卖方报价 XeU<^ [  
assessable income 应评税入息 3dm'xetM  
assessable loss 应评税亏损 ?OsS`)T  
assessable profit 应评税利润 ipZHSA  
assessable value 应评税值 Pz`hX$  
assessed profit 估定利润 \
]8i}E1  
assessed value 经评估价值 @a(oB.i  
assessment 评税；评定；估价；评税单 aD|Yo  
assessment number 评税编号；估价编号 HcO5?{2  
assessment of additional tax 补加税评税 p;`N\.
ld  
assessment of performance 业绩评估；实绩评价 ' ^a!`"Bc  
Assessor 评税主任 ;rHz;]si  
asset price bubbles 资产价格泡沫 /b{HG7i\  
asset-backed securities 具资产保证的证券 [`n
Y2[A$  
assets accretion 资产增值 9L"?wv  
assets and liabilities 资产与负债 ;BVDt  
assets betterment statement 资产递增表；资产改进表 . r`[  
assets lending 实物放款；有抵押贷款 c<tmj{$  
assets of the company passing on the death 死者去世时转移的公司资产 :e2X/tl#  
assets pledged as security for liabilities 用作负债抵押的资产 q"nGy#UWR  
assets portfolio 资产投资组合 zs8I  
assets price 资产价格 ) b:4uK A  
assets quality 资产质素 5f_7&NxT  
assets realization 资产变现 @vAFfYU9<.  
assets refinancing arrangement 资产再集资安排 bn-=fb(  
assets securitization 资产证券化 sTOFw;v
%  
assets situated outside Hong Kong 在香港以外地方的资产 v{koKQ'Y()  
assets stripping 削减资产；拆卖资产 CZ tiWZ  
assets value 资产值 38wq (  
assignee 承让人 sX'nn  
assignment 转让；转让书；转让契 *#h;c1aP  
assignment of interest 权益转让 3Gd|YRtk  
assignment of letters patent and trade mark 专利证书及商标转让 sHsg_6~  
assignment of property 物业转让；物业转让书 %wW'!p-<  
assignment right 转让权 S@A<6  
assignor 转让人 _FsB6 G]mc  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0;cuX@A/a?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]M\q0>HoJ  
associate member 附属会员 0b++17aV  
associated body corporate 相联法人团体 )X%oXc&C|  
associated company 相联公司；联属公司 SQ<f  
associated corporation 相联法团 KN, 4@4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] jY+Do:#/wO  
公认会计师公会〔英国〕 4J8Dh;a`  
Association of Futures Exchange Brokers 香港期货经纪协会 Cuv|6t75'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XhA4:t  
association of underwriters 承保人组织 B5`;MQJ  
assumption of control 接管 Yxqj -   
assurance 担保；保险；转易；转易书 WZK :.y  
assurance of interest 权益的转易 }`]]b+_b>@  
at 19XX price 按一九ＸＸ年价格计算 #Fzb8Yo  
at a discount 按赔价计算；按贴水价格计算；打折扣 1eiw3WU;  
at a premium 按溢价计算；按升水价格计算 -0DZ::  
at call 通知付款；按通知 FG#nap{  
at constant market price 按固定市价计算 hS_.l}0yf  
at constant price 按固定价格计算 iT$d;5_pU  
at cost 按成本计算 8&?p  
at current market price 按当时市价计算；按现时市价计算 NWnWk  
at current price 按当时价格计算；按现时价格计算 vHc#m@4o  
at factor cost 按要素成本计算；按生产要素成本计算 zbg+6qs})  
at money-of-the-day price 按付款当日价格计算 Gh+f1)\FA"  
at or better 按指定或较佳价位〔买卖指令〕 a7*COh  
at par 按面值计算；平价 +7Rt{C,  
at sight 见票即付 O{BW;Deo  
at the close 按收市盘 ay-
9c2E  
at the opening 按开市盘 hgwn> p:S#  
attestation 见证；见证条款 [yF^IlSs  
at-the-money option 平价期权 AysL-sqR  
attorney 受权人；受托代表人 >#?iO]).  
attornment 新拥有人承认书 @ExLh9  
attributable profit 可归属利润 &Ea"hd  
attributable share value 可归属股份价值 tWX7dspx/  
Auckland Stock Exchange 奥克兰证券交易所 Ys%'#f  
auction 拍卖 Z9f/-|r5  
auctioneer 拍卖商 C[0MA ,^  
audit 审计；核数 ogp{rY  
Audit Commission 审计署 xD^wTtT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )@,N7Y1h  
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〕 IywiCMjH  
audit review 帐目审查 AoU_;B\b%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q#m!/wod  
audited account 审计帐目；经审计的帐目 :mn(0 R~  
audited annual account 经审计的周年帐目 pJocI_v9  
audited balance sheet 经审计的资产负债表 ->3uOF!q  
auditor 核数师；核数主任；审计师 RUqO!s~#rY  
auditor's certificate 核数师证明书；审计师证明书 KG-y)qXu  
auditor's report 核数师报告；审计师报告 ph+M3q(z  
Aussie bond 澳元债券 h,~tXj  
austerity budget 紧缩预算 $$\V2%v  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1wlVz#f.  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?61L|vr  
Australian Dollar [AUD] 澳元 ka8$dfC  
Australian Options Market 澳大利亚期权市场 ajGcKyj8i  
Australian Securities Commission 澳洲证券事务监察委员会 FvAbh]/4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !YY6o V  
Australian Stock Exchange 澳大利亚证券交易所 {dBB{.hX  
Austrian Schilling [ATS] 奥地利先令 ^8Z@^
M&O"  
authentication 认证；鉴证 ]2PQ X4t0  
authority to purchase 委托购买证；委购书 eX@v7i,}  
authorization 认可；核准；授权；授权书 "&Gw1.p  
authorization by direction 指示授权 A`IHP{aB  
authorization by instruction 指令授权 +\srZ<67  
authorization by warrant 令状授权 3jXR"@Z-  
authorization of unit trust 单位信托的认可 J ZA*{n2  
authorized agent 指定代理人 hAlPl<BO#V  
authorized capital 法定资本 m|lM.]2_  
authorized clerk 出市员 G~S))p  
authorized dealer 认可交易商 i`R(7Z  
authorized financial institution 认可财务机构 ovB
=Zm  
authorized fund 认可基金 "% SX@  
authorized fund house 获授权的基金公司；认可基金公司 %uj[`  
authorized institution 认可机构 ~z&0qQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hRa\1Jt>a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *^uGvJXF  
authorized insurer 获授权保险人；获认可承保人 :Jm!=U%'Z  
authorized investment 特准投资项目 3Fgz)*Gu]  
authorized person 获授权人 )U]:
9)  
authorized representative 获授权代表 Etw~*  
authorized share capital 法定股本 & \JLTw  
automated quotation system 自动报价系统 MCM/=M'y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O/(3 87=U  
自动交易系统〔香港期货交易所有限公司〕 k{_1r;  
automatic adjustment mechanism 自动调整机制 0u>yT?jP  
automatic adjustment system 自动调整系统 +)?,{eE|  
Automatic Clearing House 自动票据交换所 gji*Wq  
automatic exchange rates accumulation system 自动化汇率累集系统 Qg[heND  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?vMK'"  
automatic teller machine [ATM] 自动柜员机 /q T E  
autopay 自动转帐 xm^N8  
available assets 可用资产 QjI#Cs}w  
available fiscal reserve 现存财政储备 aXX,Zu^  
available profit 可用利润 PBCb0[\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `(P "u  
average 平均；平均数；海损 tB]`Hj  
average basic salary 平均基本薪金 Kq$:\B)<c  
average consumer expenditure 平均消费开支；一般消费开支 X{#bJ  
average cost 平均成本 NWw<B3aL  
average cost of land production 增辟土地平均成本 y2U/$%B)G  
average daily turnover 平均每日成交额 [+y&HNf  
average daily wage rate 平均每日工资率 tsck|;v  
average expenditure pattern 平均开支模式 " 98/HzR  
average growth rate 平均增长率 VIb;96$Or  
average net fixed assets 固定资产平均净值 sf fV.cC`  
average of relatives 相对价格平均数 BQ).`f";d  
average price 平均价格 :sU!PF[<  
average propensity to consume 平均消费倾向；一般消费倾向 d:A\<F  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +d.u##$  
average rate 平均率
_L8Mpx*E  
average revenue 平均收入；平均收益 ;9}w|!/  
average stock 平均库存；平均存货  o1 jk=  
average yearly rent 平均年租 ,<7"K&  
avoidance of double taxation 避免双重课税 ur?d6a  
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 &B?@@6  
5T~3$kuO  
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