一些有用的会计术语(也不知道发的地方对不对)A

A: 2t Z\{=  
A share Ａ股；甲类股份 &6~ncQWu  
abatement of tax 减税；减扣免税额 fmT3Afl5c  
ABN AMRO Bank N.V. 荷兰银行 3n=O8Fp  
above-the-line expenditure 线上项目支出；经常预算支出 !W6    
above-the-line receipt 线上项目收入；经常预算收入 *N&^bF"SF  
ABSA Asia Limited 南非联合亚洲有限公司 Yg:74; .  
absolute change 绝对数值变更 }
f0^9(  
absolute expenditure 实际开支 b;t}7.V'%  
absolute guideline figure 绝对准则数字 Fg}5V,  
absolute interest 绝对权益 FB^dp}  
absolute order of discharge 绝对破产解除令 {0m[:af&  
absolute profit margin 绝对利润幅度 1)c=15^  
absolute value 实值；绝对值 Vq;{+j(  
absolutely vested interest 绝对既得权益 JUUF^/J  
absorbed cost 已吸收成本；已分摊成本 Qnu&GBM  
absorption 吸收；分摊；合并 NnSI)*%'  
absorption rate 吸收率；摊配率；分摊率 "S:NU.
c?  
ACB Finance Limited 亚洲商业财务有限公司 LTlC}3c28f  
acceptable form of reciprocity 合理的互惠条件 u9y-zhj_$  
acceptable rate 适当利率；适当汇率 SE7 (+r  
acceptance agreement 承兑协议 t]YLt ,  
acceptance for honour 参加承兑 Ltq*Vcl\  
acceptor 承兑人；接受人；受票人 |Jx2"0:M  
acceptor for honour 参加承兑人 ybuSqFy`$  
accident insurance 意外保险 /F  
Accident Insurance Association of Hong Kong 香港意外保险公会 30T:* I|  
accident insurance scheme 意外保险计划 E]e[Ty1
 
accident year basis 意外年度基准 'yAoZ P\|  
accommodation 通融；贷款 i}
&mz~  
accommodation bill 通融票据；空头票据 P.2.Ge|  
accommodation party 汇票代发人 ]jT[dX|?  
account balance 帐户余额；帐户结余 L-oPb)  
account book 帐簿 |^&2zyUj/  
account collected in advance 预收款项 4OESsN$O  
account current book 往来帐簿 .ubbNp_LU  
account of after-acquired property 事后取得的财产报告 M
CO$>QL  
account of defaulter 拖欠帐目 n46PQm%p  
account payable 应付帐款 .4m3@!qo)E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )]e d;V  
account receivable 应收帐款 5|B(K @<  
account receivable report 应收帐款报表 2ShlYW@~  
account statement 结单；帐单；会计财务报表 ~bm2_/RL  
account title 帐户名称；会计科目 &4$43\(D  
accountant's report 会计师报告 (? #U&  
Accountant's Report Rules 会计师报告规则 nm

%4L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H]n0JG9K  
Accounting Arrangements 《会计安排》 vpr@  
accounting basis 会计基础 Ga/\kO)x_  
accounting by Official Receiver 破产管理署署长呈交的帐目 '_yk_[/  
Accounting Circular 《会计通告》 e+=G-u5}-  
accounting class 会计类别 YH'.Yj2  
accounting date 记帐日期；会计结算日期 :!*;0~#  
accounting for money 款项核算 E9+O\"e9  
Accounting Officer 会计主任 ~.y4 ,-  
accounting period 会计报告期；会计期 Ph!NYi,  
accounting policy 会计政策；会计方针 x_^OS"h-
 
accounting practice 会计惯例 0 6v5/Xf  
accounting principle 会计准则 j9 &AMg  
accounting record 会计记录 whp\*]8  
accounting report 会计报告 U\!LZ?gC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 22(]x}`  
Accounting Society of China 中国会计学会 ~a0}  
accounting statement 会计报表 d'@H@  
accounting system 会计制度；会计系统 8 $*cfOC  
accounting transaction 会计事项；帐务交易 TKs@?Q,J  
accounting treatment 会计处理 rgY?X$1q_  
accounting year 会计年度 K&~#@I;  
accretion 增值；添加 }n&JZ`8<s  
accrual 应计项目；应累算数目 1*`JcUn,>  
accrual basis 应计制；权责发生制 UC2OYZb  
accrual basis accounting 应计制会计；权责发生制会计 KcyM2hE7  
accrue 应累算；应计 ba:du |Ec  
accrued benefit 应累算利益 RgzSaP;;  
accrued charges 应计费用 2|H'j~  
accrued cumulative preference share dividend 应累算的累积优先股股息 8X~vJ^X9@y  
accrued expenses 应累算费用 5r}(|86O/  
accrued interest payable 应付利息；应计未付利息 `uJ l<kHI  
accrued interest receivable 应收利息；应计未收利息 L\'qAfRZ  
accrued right 累算权益 VH1c)FI  
accruing profit 应累算的利润 O%h 97^%k  
accumulated fiscal reserve 累积财政储备 w+TuS).  
accumulated profit 累积利润；滚存溢利 T/.y(8!0I8  
accumulated reserve 累积储备 ra#)*fG,~  
accumulation of surplus income 累积收益盈余 RBojT   
acquired assets 既得资产 vBQ?S2f  
acquisition 收购；购置；取得 TKutO0  
acquisition cost 购置成本 {_gj>n(1  
acquisition expenses 购置费用 i{RS/,h4  
acquisition of 100% interest 收购全部股权 q9Opa2  
acquisition of control 取得控制权 Fm+)mmJP  
acquisition of fixed assets 购置固定资产 2o7C2)YT$  
acquisition of shell “买壳” U=?"j-wN  
acquisition price 收购价 $">NW& i(  
act of God 天灾 g,]5&C T3v  
acting partner 执事合伙人 -VT?/=Y s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d:WhP_rK9  
active partner 积极参与的合伙人 +o70:UF%  
active trading 交投活跃 Am^O{`r41  
actual circulation 实际流通 ;;J98G|1  
actual cost 实际成本 YY>Uf1}*9  
actual expenditure 实际开支；实际支出 BGYm]b\j[  
actual income 实际入息；实际收入；实际收益 K`83C`w.  
actual market 现货市场 P\4o4MF@K  
actual price 现货价；实际价格 +P;D}1B#I?  
actual profit 实际利润 7^e}|l  
actual quotation 实盘；实际价位；实际报价 AS-t][m#  
actual year basis 按实际年度计算 XA^:n+Yo  
actuals 实货 &WV 9%fI  
actuarial investigation 精算调查 >knR>96  
actuarial principle 精算原则 G:s:NXy^  
actuarial report 精算师报告 jWmB
UHCb  
Actuarial Society of Hong Kong 香港精算学会 FQ ^^6Rl  
actuarial valuation 精算师估值 _BA_lkN+D  
actuary 精算师 |>V>6%>vK6  
ad referendum agreement 暂定协议；有待覆核的协定 'r <BaL  
ad valorem duty 从价税；按值征税 ZpBH;{.,  
ad valorem duty system 从价税制 !oRm.cO  
ad valorem fee 从价费 G~L#vAY  
ad valorem tariff 从价关税 ^\9G{}VY  
additional allowance 额外免税额 C3h!?
5  
additional amount for unexpired risk 未过期风险的额外款额 t#{>y1[29  
additional assessable profit 补加应评税利润 !d@`r1t  
additional assessment 补加评税 Nm.>C4  
additional commitment 额外承担 H%gD[!^  
additional commitment vote 额外承担拨款 S;<?nz3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]ZATER)j
q  
additional dependent parent allowance 供养父母额外免税额 u1Yp5jp^K  
additional provision 额外拨款 I,uu>-  
additional stamp duty 附加印花税 cCCplL  
additional tax 补加税罚款；补加税款 DLM9o3/*J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8-lY6M\R\  
adjudged bankrupt 被裁定破产 *N+aZV}`Z  
adjudicated bankrupt 裁定破产人 q%&7J<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _cs9
R%  
adjudication of bankruptcy 裁定破产；宣告破产 6KTY`'I  
adjudication of insolvency 裁定无力偿还债务 >mltE$|  
adjusted actual 经调整的实数；调整后的实数 #IwB  
adjusted current assets 经调整的流动资产；调整后的流动资产 }iloX#  
adjusted figure 经调整的数字；调整后的数额 *}&aK}h}I  
adjusted liabilities 经调整的负债；调整后的负债 oh)l\  
adjusted loss 经调整的亏损；调整后的亏损 UAO#$o(  
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 oU5mrS.7M!  
adjusted profit 经调整的利润；调整后的利润 W"@lFUi  
adjusted surplus 经调整的盈余额；调整后的盈余额 F<WX\q  
adjusted value 经调整的价值；调整后的价值 3k0%H]wt  
adjustment 调整；修订；理算〔保险〕 bj^m<}   
adjustment centre 调剂中心 uQ1;+P:L  
adjustment lag 调整过程的时间差距；调整时差 }}Uv0g8D  
adjustment mechanism 调整机制 ><7`$2Or  
adjustment of loss 亏损调整 zSXC  
adjustment process 调整过程；调整程序 8H b|'Q|^  
adjustment range 调整幅度 '$
^ F.2  
administered exchange rate 受管制汇率 ml2z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >Tx;<G  
administration expenses 行政费用 PFw"ICs  
administration fee 手续费；行政费 Ol0|)0  
administration in bankruptcy 破产管理 1dO8[5uM7a  
administration order 遗产管理令 4!qDG+m  
administrator 管理人；遗产管理人 ?d)|vX3Uf  
administrator of the estate 遗产管理人 EKD>c$T^  
admission of debt 债项承认书 Z.(x|Q9  
admission of proof 接纳债权证明 C(Y6t1  
advance 放贷款项；垫付款项；预支款项；预付款项 ;^i,Q} b/  
advance account 暂支帐目；预付款帐户 8;NO>L/J]i  
advance compensation 预付补偿金 k| o,gcU  
advance from shareholder 股东垫款 =*U24B*U93  
advance pending reimbursement 预支以待日后付还 @>j \~<%  
advanced economy 先进经济体系 K),wAZI!7j  
advancement 预付；预付财产 xxn&{\ ?  
advances warrant 垫款令 ;~;St>?\R\  
advancing 贷出 g7F Z -  
adverse balance 逆差 .).<L`q  
adverse exchange 逆汇 xU"qB24]=  
advertisement addressed to shareholders 在报章刊登的致股东通告 DV"ri  
advice for collection 托收通知书 2ow\d b  
advice of drawing 提款通知书；汇票通知书 k~dr;j  
advice of payment 付款通知 4Pdk?vHK;  
Advisory Committee [Securities and Futures Commission] YR.'JF`C  
谘询委员会〔证券及期货事务监察委员会〕 S7Fxb+{6D  
Advisory Committee on Diversification 经济多元化谘询委员会 #"JU39e  
affidavit 誓章；遗产申报誓章 /GaR&  
affidavit of no receipt 述明无收款的誓章 bb/MnhB  
affiliate 联号；联营公司；附属公司 A'EA!  
affiliated company 附属公司；联号；联营公司 xGA0] _  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `pUArqf  
affordability 负担能力 o7seGw<$X  
African Development Bank [AfDB] 非洲开发银行 NBYE#Uih  
after-acquired property 事后取得的财产 ^IYN"yX_  
after-hours dealing 市后交易 w(-n1oSo  
after-tax profit 税后盈利；税后利润；税后溢利 o3kj7U:'x  
agency agreement 代理协议 uNg.y$>CX  
agency expenses 代理机构的开支 #!Fs
[A5%  
agency fee 代理费 7:%K-LeaQu  
Agency Law 《代理法》 A-$BB=Ot  
agent 代理人；承销人 5i?U-  
agent of company 公司代理人 0=DawJ9  
agent's fee 代理人费；经纪费 <H/H@xQ8G  
aggregate 总计；总数；总体数字 )O Cr6UR  
aggregate amount 总款额；总额 t |hmEHUk  
aggregate assets and liabilities 总体资产与负债 Oa .%n9ec  
aggregate at constant price 按固定价格计算的总体数字 |VL,\&7rk  
aggregate demand 总需求 GAlO<Mu
  
aggregate gross position 总持仓量 Vba}RF[b  
aggregate limit 总限额 rl=_ "sd=  
aggregate of salaries tax 合计薪俸税 ](D [T  
aggregate performance 总体表现；总体业绩 HfiM]^  
aggregate supply 总体供应 |O?Aj1g[c?  
aggregate surplus 总盈余 ) b8*>k  
aggregate total 整体总额 )^+$5OR\c  
aggregate value 总值；合计价值 3!L)7Z/  
aggregated basis 合计基准 wP9C\W;  
aggregated net chargeable income 合计应课税入息实额 '=@x2`U/  
aggregation 合并计算；合计；总和 '5--eYG  
aggregation of incomes of husband and wife 夫妇入息合并计算 5KSsRq/8"  
aggregation of property 财产的总和 -(G2@NG  
agio 差价；贴水 !c7Od )]  
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》 )%7A. UO)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment AtOB'=ph*  
《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》 ez>@'yhK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )J0VB't  
《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》 t;'.D @  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _HQa3wj  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @:I/lg=Qd  
agreement for a settlement 授产协议 M{QNpoM  
agreement for assignment 转让协议 HPQ,tlp6j  
agreement for sale 售卖协议；买卖协议 OA0\b_  
agreement for sale and purchase 买卖协议 `L>'9rbZO  
agreement for the payment of interest 支付利息协议 Zn//u<D  
agreement for the repayment of money 还款协议 t}nRWo  
agreement of reinsurance 再保险协议 ;Z*RCuwg  
Agricultural Bank of China 中国农业银行 3a0C<hW
 
air passenger departure tax 飞机乘客离境税 ;
xc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6eD[)_?]y  
airport tax 机场税 TxWjgW~  
alcohol duty 酒精税 ;`+,gVrp  
alienation 让与；让渡；转让 'Bx7b(xqk  
alimony 生活费；赡养费 7d*<'k]{,  
All Ordinaries Index [AOI] 所有普通股指数 s7?kU3y=s  
all risks 全险；综合险 ~6nQ-  
All Sales Record for Stock Market 《股票市场成交报告》 Ft}tIP7  
Allied Capital Resources Limited 新联财务有限公司 wSK?mS6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 C&T3vM  
allocation letter 拨款信件 ElAG~u?  
allocation of fund 分配款项；预留款项 n_<]9  
allocation of profit 利润分配；溢利分配 1"k@O)?JP  
allocation warrant 拨款令 :Us-^zVr  
allotment 分配；配股 x@~V975Y  
allotment notice 股份配售通知；配股通知 9[!
Hz)|X  
allotment of shares 股份分配 e_TM#J(3  
allowable 可获宽免；免税的 83a Rq&(R  
allowable business loss 可扣除的营业亏损 9maw+c!~  
allowable expenses 可扣税的支出 A@] n"  
allowance 免税额；津贴；备抵；准备金 pLU>vQA  
allowance for debts 债项的免税额 i/L1KiCLx  
allowance for depreciation by wear and tear 耗损折旧免税额 3kMiC$  
allowance for funeral expenses 殡殓费的免税额 LtQy(F%8/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^:0?R/A  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]Vsze4>Z[  
allowance to debtor 给债务人的津贴 c2nZd.SD|  
alteration of capital 资本更改 zSO[f  
alternate trustee 候补受托人 lVdExR>H  
amalgamation 合并 <3bh-
)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~"N]%Cu  
ambit of charges 征税范围；收费范围 2gGJ:,RC$  
amended valuation 经修订的估值 cg~FW2Q  
American Commodities Exchange 美国商品交易所 U uysG\  
American Express Bank Limited 美国运通银行 -h_v(s2  
American Stock Exchange 美国证券交易所 f`%k@\  
amortization 摊销 MouYZI)  
amount due from banks 存放银行同业的款项 wg_Z!(Hr#  
amount due from banks abroad 存放海外银行同业的款项 0-9&d(L1g  
amount due from holding companies 控股公司欠款 $ ]HIYYs  
amount due from local banks 存放本港银行同业的款项 m3D'7*U  
amount due to banks 银行同业的存款  0c{N)  
amount due to banks abroad 海外银行同业的存款 4*3vZ6lhu  
amount due to holding companies 控股公司存款 ZDf9Npe  
amount due to local banks 本港银行同业的存款 2g$Wv :E3  
amount due to outport banks 外埠银行同业的存款 K6X1a7  
amount for note issue 发行纸币的款额 gLH(Wr~(a  
amount of bond 担保契据的款额 z 4-wvn<*  
amount of consideration 代价款额 %lPP1 R  
amount of contribution 供款数额 DM&"oa50  
amount of indebtedness 负债款额 ZBGI_9wZ  
amount of principal of the loan 贷款本金额 w-2]69$k  
amount of rates chargeable 应征差饷数额 pkoHi'}}$  
amount of share capital 股本额 u{ng\d*KE}  
amount of sums assured 承保款额 J L3A/^  
amount of variation 变动幅度 Rg6>6.fk*  
amount of vote 拨款数额 zehF/HBzE  
amount payable 应付款额 m^7p
bJ\|  
amount receivable 应收款额 ax<0grK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "_`~9qDy  
analysis 分析 %(E6ADB  
ancillary risk 附属风险 +[F8>9o&  
annual account 周年帐目；周年帐目报表；年度决算；年结 .28*vkH%C=  
annual accounting date 年结日期 o8,K1ic5#  
annual allowance 每年免税额；年积金；年度津贴；年津 uxcj3xE#d  
annual balance 年度余额 !qR(Rn  
annual disposable income 每年可动用收入 ~AO0(Lp  
annual estimates 周年预算 V= _8G3  
annual fee 年费 (xTHin$  
annual general meeting 周年大会 $Z j.  
annual growth rate 年增率；每年增长率 EPI*~=Z.U  
annual long-term supplement 长期个案每年补助金 A1C@'9R*  
annual pensionable emolument 可供计算退休金的年薪 LF0~H}S;6B  
annual report 年报 q\,H9/.0k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T:ck/:ZH  
annual return 周年报表；周年申报表；每年报税表格 NF.SGga  
Annual Return Rules 《周年报表规则》 "*
0 szz'  
annual review of consumer prices 每年消费物价回顾 y8L:nnSj  
annual roll-forward basis 逐年延展方式 ]?r8^LyZ4  
annual salary 年薪 i8{jMe!Sa  
annual statement 年度报表；年度决算表 u4"+u"{d  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \Q6Ip@?  
annuitant 年金受益人 (|x->a  
annuity 年金 [bp"U*!9P  
annuity contract 年金合约 L.R  
annuity on human life 人寿年金 u/zC$L3B(  
antecedent debt 先前的债项 JB-j@  
ante-dated cheque 倒填日期支票 p.%$  
anticipated expenditure 预期开支 bHP-Z9riv  
anticipated net profit 预期纯利 ;f><;X~KX  
anticipated revenue 预期收入 *0U(nCT&m  
anti-inflation measure 反通货膨胀措施 U +]ab  
anti-inflationary stance 反通货膨胀立场 2
/~v  
apparent deficit 表面赤字 i ]_fhC  
apparent financial solvency 表面偿债能力 {T IGPK  
apparent partner 表面合伙人 i~2>kxf;K1  
application for personal assessment 个人入息课税申请书 t@Jo ?0s  
application of fund 资金应用 f 6q@  
application to release as liquidator and to destruct the books of accounts and documents \u*,~J)z  
申请免除清盘人职务及毁灭帐簿与文件 x6,RW],FGR  
appointed actuary 委任精算师 V7^?jck  
appointed auditor 委任核数师；委任审计师 h<j04fj  
appointed trustee 委任的受托人 T/3UF  
appointer 委任人 U*b SM8)L*  
apportioned pro rata 按比例分摊 @iaN@`5I6s  
apportionment 分配；分摊 N>~*Jp2;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f
STEZH  
apportionment formula 分摊方程式 nuQ"\ G  
apportionment of estate duty 遗产税的分摊 ijTtyTC  
appraisal 估价；评估
M *}$$Fe|  
appreciable growth 可观增长 =_XcG!"  
appreciable impact 显着影响  }QI*Ns  
appreciable increase 可观增长
`A'*x]l  
appreciation 增值；升值 X#o:-FKf  
appreciation against other currencies 相对其他货币升值 ABSeX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A=])pYE1  
appreciation tax 增值税 RBb@@k[v  
appropriation 拨款；拨用；拨付 saZ;ixV  
appropriation account 拨款帐目 A@#dv2JzP  
Appropriation Bill 拨款法案 ?G{fF H  
appropriation-in-aid system 补助拨款办法 M$GD8|*e  
approved assets 核准资产 Dn@ n:m  
approved basket stock 认可一篮子证券 o ).pF">jh  
approved budget 核准预算
U` U/|@6  
approved charitable donation 认可慈善捐款 N\0Sq-.  
approved charitable institution 认可慈善机构 OS,$}I[`8  
approved currency 核准货币；认可货币 k >MgrtJI  
approved estimates 核准预算 H!A^ MI  
approved estimates of expenditure 核准开支预算 V>%%2"
&C  
approved overseas insurer 核准海外保险人 "Vh(%N`6  
approved overseas trust company 核准海外信托公司 9qPP{K,Pq2  
approved pooled investment fund 核准汇集投资基金 +]{X-R  
approved provident fund scheme 认可公积金计划 C }[u[)  
approved provision 核准拨款 EKt-C_)U  
approved redeemable share 核准可赎回股份 6->b(B V $  
approved regional stock 认可地区性证券 ,lUo
@+  
approved retirement scheme 认可退休金计划 J]N}8 0  
approved subordinated loan 核准附属贷款 qdm!]w.G5  
arbitrage 套戥；套汇；套利 Ia\Nj _-%L  
arbitrageur 套戥者；套汇者 .UDZW*  
arbitrary amount 临时款项 +VeLd+Q}  
arrangement 措施；安排；协定 crT[;w  
arrears 欠款 $p0s  
arrears of pay 欠付薪酬 A#i-C+"}  
arrears of revenue 逾期未收税款；逾期未收的帐项 2H /a&uo@n  
articles of association 组织章程；组织细则；组织章程细则 _#+9)*A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.{}t[U  
ascertainment of profit 确定利润 2rH6ap  
"Asia Clear" “亚洲结算系统” {> }U>V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ANNL7Z3C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZO`d  
Asian Development Fund [ADF] 亚洲发展基金 25TEbp[dy  
Asian dollar bond 亚洲美元债券 tEeMl =u  
Asian dollar market 亚洲美元市场 +`+a9+
=  
Asian dollar rate 亚洲美元利率 !F8 !]"*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 lL^7x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N+tS:$V  
asked price 沽盘；喊价；索价；卖方报价 RS1oPY  
assessable income 应评税入息 p[wjHfIq  
assessable loss 应评税亏损 ,t[D1KZt  
assessable profit 应评税利润 f]lDJ?+ M  
assessable value 应评税值 zknD(%a  
assessed profit 估定利润 cnsGP*w  
assessed value 经评估价值 w"e2}iE7  
assessment 评税；评定；估价；评税单 h;lnc|Hw  
assessment number 评税编号；估价编号 @X#m]ou  
assessment of additional tax 补加税评税 e`oc#Od&x]  
assessment of performance 业绩评估；实绩评价 =Dz[|$dV  
Assessor 评税主任 ]+lr  
asset price bubbles 资产价格泡沫 )ad-s  
asset-backed securities 具资产保证的证券 w7C=R8^  
assets accretion 资产增值 o#Y1Uamkf  
assets and liabilities 资产与负债 1
Y`MJ\9  
assets betterment statement 资产递增表；资产改进表 pxF!<nN1,  
assets lending 实物放款；有抵押贷款 -K!-a'J  
assets of the company passing on the death 死者去世时转移的公司资产 vuAjAeKm  
assets pledged as security for liabilities 用作负债抵押的资产 /?GBp[(0  
assets portfolio 资产投资组合 G pd:k  
assets price 资产价格 ;CW$/^QNr5  
assets quality 资产质素 )Ga6O2:  
assets realization 资产变现 M]'AA Uo8  
assets refinancing arrangement 资产再集资安排 ieI-_]|[  
assets securitization 资产证券化 H~@h #6  
assets situated outside Hong Kong 在香港以外地方的资产 WIghP5%W  
assets stripping 削减资产；拆卖资产 NWvxbv  
assets value 资产值 BpCSf.zZ  
assignee 承让人 5J;c;PF  
assignment 转让；转让书；转让契 'UyL%h;nJ  
assignment of interest 权益转让 3LmHH =  
assignment of letters patent and trade mark 专利证书及商标转让 oMPQkj;  
assignment of property 物业转让；物业转让书 +R_U  
assignment right 转让权 V;V9_qP,  
assignor 转让人
\5Jv;gc\\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p.HA`R>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `#ztp)&  
associate member 附属会员 ?,NAihN]  
associated body corporate 相联法人团体 oW_WW$+N  
associated company 相联公司；联属公司 (nzt}i0  
associated corporation 相联法团 V6k9L*VP  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] OrBFe *2y  
公认会计师公会〔英国〕 %9lxE[/  
Association of Futures Exchange Brokers 香港期货经纪协会 I%Awj(9BS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 SS`
C0&I@p  
association of underwriters 承保人组织 nAzr!$qbNv  
assumption of control 接管 liTr3T`,V  
assurance 担保；保险；转易；转易书 I?"5i8E  
assurance of interest 权益的转易 9V&LJhDQ  
at 19XX price 按一九ＸＸ年价格计算 N9Ml&*%oX{  
at a discount 按赔价计算；按贴水价格计算；打折扣 [h1{{Nb#ez  
at a premium 按溢价计算；按升水价格计算 ?]z ._I`E  
at call 通知付款；按通知 D4\I;M^  
at constant market price 按固定市价计算 :q=OW1^k^  
at constant price 按固定价格计算 4Q>F4v`  
at cost 按成本计算 KkY22_{ac  
at current market price 按当时市价计算；按现时市价计算 eBB D9SI
 
at current price 按当时价格计算；按现时价格计算 mm8O  
at factor cost 按要素成本计算；按生产要素成本计算 (0+m&, z  
at money-of-the-day price 按付款当日价格计算 $W]bw#NH  
at or better 按指定或较佳价位〔买卖指令〕 Oc.>$  
at par 按面值计算；平价 !xI![N^  
at sight 见票即付 \a!<^|C&  
at the close 按收市盘 {aSq3C<r  
at the opening 按开市盘 rXPXO=F1/  
attestation 见证；见证条款 S&*pR3,u  
at-the-money option 平价期权 5*AKl< Jl  
attorney 受权人；受托代表人 #vSI_rt9I  
attornment 新拥有人承认书 b<n)`;  
attributable profit 可归属利润 %?fzT+-=%  
attributable share value 可归属股份价值 }>w4!  
Auckland Stock Exchange 奥克兰证券交易所 4Z] 35*  
auction 拍卖 C#Jj;Gd  
auctioneer 拍卖商 msylb~^  
audit 审计；核数 J^:~#`8  
Audit Commission 审计署 O^#u%
/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m5Kx}H~  
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〕 Mx"tUoU6z  
audit review 帐目审查 MF`'r#@:wa  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yKJ^hv"#  
audited account 审计帐目；经审计的帐目 YLGLr@:q  
audited annual account 经审计的周年帐目 U4gwxK  
audited balance sheet 经审计的资产负债表 EMG*8HRI>r  
auditor 核数师；核数主任；审计师 ;j=1 oW  
auditor's certificate 核数师证明书；审计师证明书 ]_?y[@ZP  
auditor's report 核数师报告；审计师报告 >y[S?M  
Aussie bond 澳元债券 jq)|Uq'6  
austerity budget 紧缩预算 keOW{:^i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;Y\,2b, xh  
Australia All Ordinaries Index 澳洲所有普通股票指数 UZra'+Wb  
Australian Dollar [AUD] 澳元 mxGN[%ve  
Australian Options Market 澳大利亚期权市场 V*}zwms6  
Australian Securities Commission 澳洲证券事务监察委员会 %a `dOEO  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 BP$#a
#  
Australian Stock Exchange 澳大利亚证券交易所 "+&<Qd2  
Austrian Schilling [ATS] 奥地利先令 mQd?Tyvn  
authentication 认证；鉴证 @ni~ij  
authority to purchase 委托购买证；委购书 Ne 4*MwK  
authorization 认可；核准；授权；授权书 
v%5(-  
authorization by direction 指示授权 /3]|B%W9  
authorization by instruction 指令授权 3)Y:c2  
authorization by warrant 令状授权 <.ky1aex7  
authorization of unit trust 单位信托的认可  Dfia=1A  
authorized agent 指定代理人 G.8b\E~  
authorized capital 法定资本 T#7^6Ks+1  
authorized clerk 出市员 ]||=<!^kn  
authorized dealer 认可交易商 'QF>e  
authorized financial institution 认可财务机构 Vi WgX.  
authorized fund 认可基金 :8rCCop Uv  
authorized fund house 获授权的基金公司；认可基金公司 OWsYE?  
authorized institution 认可机构 `@7tWX0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 03
@|dN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t;Om9  
authorized insurer 获授权保险人；获认可承保人 Z >=Y  
authorized investment 特准投资项目 ,6"n5Ks}  
authorized person 获授权人 98^6{p  
authorized representative 获授权代表 K8Zk{on  
authorized share capital 法定股本 %SCu29km  
automated quotation system 自动报价系统 Q%^bA,$&D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Wh5O{G@Ut  
自动交易系统〔香港期货交易所有限公司〕 mNoqs&UB  
automatic adjustment mechanism 自动调整机制 ?` i/  
automatic adjustment system 自动调整系统 3:1 c_  
Automatic Clearing House 自动票据交换所 $:!T/*p*  
automatic exchange rates accumulation system 自动化汇率累集系统 Hw&M2a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Bq_P?Q+\  
automatic teller machine [ATM] 自动柜员机 1o>R\g3  
autopay 自动转帐 IviQ)hp  
available assets 可用资产 6a?p?I K^  
available fiscal reserve 现存财政储备 o[hP&9>q  
available profit 可用利润 79H+~1Az  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 PqLqF5`S  
average 平均；平均数；海损 ;NE/!!  
average basic salary 平均基本薪金 &Q>'U6"%  
average consumer expenditure 平均消费开支；一般消费开支 nD\os[ 3  
average cost 平均成本 T0%TeFY  
average cost of land production 增辟土地平均成本 J|S^K kC  
average daily turnover 平均每日成交额 mcr#Ze  
average daily wage rate 平均每日工资率 3ohcHQ/a  
average expenditure pattern 平均开支模式 (y*X8  
average growth rate 平均增长率 !#1A7[WN  
average net fixed assets 固定资产平均净值 X388Gs;e  
average of relatives 相对价格平均数 #%b()I_([  
average price 平均价格 XS8~jBjx  
average propensity to consume 平均消费倾向；一般消费倾向 s$x] fO  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }TJ|d=  
average rate 平均率 -i5g 8t'  
average revenue 平均收入；平均收益 CL :M>(  
average stock 平均库存；平均存货 Ag0_^  
average yearly rent 平均年租 8p{  
avoidance of double taxation 避免双重课税 Gcz@ze  
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 T,2Dr;  
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