一些有用的会计术语(也不知道发的地方对不对)A

A: ~g2ColFhu  
A share Ａ股；甲类股份 u(KeS`  
abatement of tax 减税；减扣免税额 U4*5o~!=S  
ABN AMRO Bank N.V. 荷兰银行 rnxO2   
above-the-line expenditure 线上项目支出；经常预算支出 5g
q3 >qo  
above-the-line receipt 线上项目收入；经常预算收入 {rr ED  
ABSA Asia Limited 南非联合亚洲有限公司 ~Ra1Zc$o:  
absolute change 绝对数值变更 ilv6A9/  
absolute expenditure 实际开支 Vxif0Bx&/d  
absolute guideline figure 绝对准则数字 bHcb.;<  
absolute interest 绝对权益 AR\1w'  
absolute order of discharge 绝对破产解除令 LQYT/  
absolute profit margin 绝对利润幅度 }#@P
+T:b  
absolute value 实值；绝对值 /Ny/%[cu  
absolutely vested interest 绝对既得权益 (JC -4X_  
absorbed cost 已吸收成本；已分摊成本 dL"$YU9z  
absorption 吸收；分摊；合并 n }la
v  
absorption rate 吸收率；摊配率；分摊率 vO" $Xw  
ACB Finance Limited 亚洲商业财务有限公司 {m}B=u  
acceptable form of reciprocity 合理的互惠条件 <_""4  
acceptable rate 适当利率；适当汇率 7I4G:-V:^  
acceptance agreement 承兑协议 hIa@JEIt  
acceptance for honour 参加承兑 ,2?"W8,  
acceptor 承兑人；接受人；受票人 rS9*_-NH  
acceptor for honour 参加承兑人 M38,SH<  
accident insurance 意外保险 n15c1=
gs  
Accident Insurance Association of Hong Kong 香港意外保险公会 v F L{j  
accident insurance scheme 意外保险计划 DC`6g#*<  
accident year basis 意外年度基准 hD\C[C,  
accommodation 通融；贷款 Cm}ZeQ  
accommodation bill 通融票据；空头票据 Jg|3Wjq5  
accommodation party 汇票代发人 lqPRUkin  
account balance 帐户余额；帐户结余 9&}qie,  
account book 帐簿 2q# t/oN3T  
account collected in advance 预收款项 Q>}I@eyJ  
account current book 往来帐簿 hBLg;"=Em  
account of after-acquired property 事后取得的财产报告 eU7RO  
account of defaulter 拖欠帐目 NVFAmX.Z:  
account payable 应付帐款 "/hs@4{u9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >'^l>FPc  
account receivable 应收帐款 X%,;IW]a  
account receivable report 应收帐款报表 URR|Q!D  
account statement 结单；帐单；会计财务报表 ,=>O/!s  
account title 帐户名称；会计科目 `(.ue8T  
accountant's report 会计师报告 =fBJQK2sk  
Accountant's Report Rules 会计师报告规则 @6.1EK0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )
@Xdr0  
Accounting Arrangements 《会计安排》 7 pg8kq@  
accounting basis 会计基础 Uy ;oJY  
accounting by Official Receiver 破产管理署署长呈交的帐目 C
T4R/wzY7  
Accounting Circular 《会计通告》 Mz]LFM  
accounting class 会计类别 pM[UC{  
accounting date 记帐日期；会计结算日期 F5L/7j<}  
accounting for money 款项核算 OR&+`P"-\  
Accounting Officer 会计主任 0y'34}  
accounting period 会计报告期；会计期 y>8!qVX  
accounting policy 会计政策；会计方针 Iu0K#.s_  
accounting practice 会计惯例 LEVNywk[  
accounting principle 会计准则  wb4 4  
accounting record 会计记录 _a*Wk  
accounting report 会计报告 hUGIy(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G`|mP:T:o  
Accounting Society of China 中国会计学会 ?Pmj}f  
accounting statement 会计报表 zG
Ze|-  
accounting system 会计制度；会计系统 S%&l(=0X  
accounting transaction 会计事项；帐务交易 O0b8wpFf  
accounting treatment 会计处理 9>@
_};l  
accounting year 会计年度 lW&glU(  
accretion 增值；添加 pfAp2"  
accrual 应计项目；应累算数目 8qBRO[  
accrual basis 应计制；权责发生制 *JO"8iLw  
accrual basis accounting 应计制会计；权责发生制会计 XA9$n_|bw  
accrue 应累算；应计 +}4vdi"  
accrued benefit 应累算利益 ,O a)  
accrued charges 应计费用 @uY%;%Pa8  
accrued cumulative preference share dividend 应累算的累积优先股股息 M~N'z/  
accrued expenses 应累算费用 pS%,wjb&P  
accrued interest payable 应付利息；应计未付利息 )Y?Hf2']  
accrued interest receivable 应收利息；应计未收利息 Xg!Mc<wA[  
accrued right 累算权益 >YoK?e6  
accruing profit 应累算的利润 u#=N8
 
accumulated fiscal reserve 累积财政储备 IRo[|&c  
accumulated profit 累积利润；滚存溢利 0]>p|m9K^<  
accumulated reserve 累积储备 V^L;Nw5h  
accumulation of surplus income 累积收益盈余 HdWghxz?)  
acquired assets 既得资产 =#%e'\)a  
acquisition 收购；购置；取得 aKCCFHq t!  
acquisition cost 购置成本 WlZ
[9,:p1  
acquisition expenses 购置费用 ^r;}6  
acquisition of 100% interest 收购全部股权 o}WbW }&  
acquisition of control 取得控制权 3L>V-RPiM  
acquisition of fixed assets 购置固定资产 ^@X =v`C  
acquisition of shell “买壳” N@)4H2_u \  
acquisition price 收购价 Hg(\EEe  
act of God 天灾 ]iLfe&f  
acting partner 执事合伙人 Iobo5B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @gX@
mT"  
active partner 积极参与的合伙人 wK#UFOp  
active trading 交投活跃 8n~@Rj5  
actual circulation 实际流通 ,5r 2!d  
actual cost 实际成本 D"1ciO8^I]  
actual expenditure 实际开支；实际支出 ]]%C\Ryy}  
actual income 实际入息；实际收入；实际收益 0TA/ExJ-LT  
actual market 现货市场 5-u=ZB%p  
actual price 现货价；实际价格 ,st4K;-  
actual profit 实际利润 $#Ji=JX  
actual quotation 实盘；实际价位；实际报价 u> >t"w  
actual year basis 按实际年度计算 0
HxF#SlKM  
actuals 实货 -JwH^*Ad  
actuarial investigation 精算调查 fn
gZ0k!  
actuarial principle 精算原则 Fd'Ang6"  
actuarial report 精算师报告 8a?V h^  
Actuarial Society of Hong Kong 香港精算学会 Uk*s`Y  
actuarial valuation 精算师估值 ol`]6"Sc  
actuary 精算师 ^Gs!"Y  
ad referendum agreement 暂定协议；有待覆核的协定 kf5921
(P  
ad valorem duty 从价税；按值征税 ;ejC:3yO  
ad valorem duty system 从价税制 ZTS*E,U%  
ad valorem fee 从价费 Ti' GSL  
ad valorem tariff 从价关税 :l9C7o  
additional allowance 额外免税额 4dfe5\  
additional amount for unexpired risk 未过期风险的额外款额 QG9 2^  
additional assessable profit 补加应评税利润 @~gz-l^$  
additional assessment 补加评税 C5sV-UMR  
additional commitment 额外承担 )SDGj;j+  
additional commitment vote 额外承担拨款 tO~H/0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M6?Qw=  
additional dependent parent allowance 供养父母额外免税额 @RaMO#  
additional provision 额外拨款 wp*;F#:G  
additional stamp duty 附加印花税 GB[W'QGiq  
additional tax 补加税罚款；补加税款 U}Hmzb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 M>I}^Zp!  
adjudged bankrupt 被裁定破产 +%gh?  
adjudicated bankrupt 裁定破产人 4a)qn?<z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t9P` nfY  
adjudication of bankruptcy 裁定破产；宣告破产 @$(4;ar  
adjudication of insolvency 裁定无力偿还债务 @&M$`b ^  
adjusted actual 经调整的实数；调整后的实数 I|R9@  
adjusted current assets 经调整的流动资产；调整后的流动资产 >J8?n,*  
adjusted figure 经调整的数字；调整后的数额 'Y"q=@Ei9  
adjusted liabilities 经调整的负债；调整后的负债 4L5Wa~5\  
adjusted loss 经调整的亏损；调整后的亏损 [|F.*06SK  
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 vB.LbYyF  
adjusted profit 经调整的利润；调整后的利润 [;.zl1S<  
adjusted surplus 经调整的盈余额；调整后的盈余额 R`$Odplh>  
adjusted value 经调整的价值；调整后的价值 HDy[/7"  
adjustment 调整；修订；理算〔保险〕 VNytK_F0P  
adjustment centre 调剂中心 }l[t0C t  
adjustment lag 调整过程的时间差距；调整时差 V@Po}  
adjustment mechanism 调整机制 N$=<6eQm  
adjustment of loss 亏损调整 fYCAwS{  
adjustment process 调整过程；调整程序 +p43d:[  
adjustment range 调整幅度 Vx#xq#wK  
administered exchange rate 受管制汇率 H-UMsT=g]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (iS9
4}-)  
administration expenses 行政费用 z-,U(0 .  
administration fee 手续费；行政费 _N<qrH^;  
administration in bankruptcy 破产管理 V25u'.'v  
administration order 遗产管理令 7z+NR&'M$  
administrator 管理人；遗产管理人 }Rt<^oya*  
administrator of the estate 遗产管理人 ,e,fOL  
admission of debt 债项承认书 LTa9' q0  
admission of proof 接纳债权证明 (cCB3n\20  
advance 放贷款项；垫付款项；预支款项；预付款项 j4NS5  
advance account 暂支帐目；预付款帐户 PqP)<d'/  
advance compensation 预付补偿金 my
JsRb5  
advance from shareholder 股东垫款 ?^@;8m  
advance pending reimbursement 预支以待日后付还 52%.^/  
advanced economy 先进经济体系 wPG3Ap8L  
advancement 预付；预付财产 I.( 9{  
advances warrant 垫款令 "+HZ~:~f  
advancing 贷出 4z$eT  
adverse balance 逆差 7tt&/k?Q  
adverse exchange 逆汇 #D}NT*w/  
advertisement addressed to shareholders 在报章刊登的致股东通告 H ($=k-+5  
advice for collection 托收通知书 ^Nc\D7( l  
advice of drawing 提款通知书；汇票通知书 4Q!*h8O  
advice of payment 付款通知 Ig9$ PP+3  
Advisory Committee [Securities and Futures Commission] ^,`yt^^A  
谘询委员会〔证券及期货事务监察委员会〕 I=lA
7}  
Advisory Committee on Diversification 经济多元化谘询委员会 WRo#ZVt9$  
affidavit 誓章；遗产申报誓章 fd)}I23Q'  
affidavit of no receipt 述明无收款的誓章 R a9/L  
affiliate 联号；联营公司；附属公司 (2a~gQGD  
affiliated company 附属公司；联号；联营公司 "2Ye\#BU6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 D%BV83S   
affordability 负担能力 kszYbz"  
African Development Bank [AfDB] 非洲开发银行 Li7/pUq>}!  
after-acquired property 事后取得的财产 LL:B H,[  
after-hours dealing 市后交易 -aec1+o  
after-tax profit 税后盈利；税后利润；税后溢利 46$5f?Z  
agency agreement 代理协议 &d~6MSk  
agency expenses 代理机构的开支 @s@r5uR9B  
agency fee 代理费 UDxfS4yI  
Agency Law 《代理法》 >B3_P4pW9  
agent 代理人；承销人 xEZvCwsb  
agent of company 公司代理人 6t@3 a?  
agent's fee 代理人费；经纪费 XfY]qQP  
aggregate 总计；总数；总体数字 Z4rK$B  
aggregate amount 总款额；总额 X+hyUz(%R  
aggregate assets and liabilities 总体资产与负债 Ejn19{  
aggregate at constant price 按固定价格计算的总体数字 t4
aa5@r  
aggregate demand 总需求 L%=u&9DmU  
aggregate gross position 总持仓量 CaK 0o*D  
aggregate limit 总限额 h],_1!0  
aggregate of salaries tax 合计薪俸税 X}S<MA`  
aggregate performance 总体表现；总体业绩 i #8)ad  
aggregate supply 总体供应 "S6d^  
aggregate surplus 总盈余 1 "4AS_Q  
aggregate total 整体总额 [Si`pPvl  
aggregate value 总值；合计价值 <ZCjQkka>r  
aggregated basis 合计基准 $@DXS~UQA  
aggregated net chargeable income 合计应课税入息实额 %)]{*#N4  
aggregation 合并计算；合计；总和 7MBz&wE^f  
aggregation of incomes of husband and wife 夫妇入息合并计算 n.Ekpq\  
aggregation of property 财产的总和 $e0sa=/  
agio 差价；贴水 AC 3 ;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》 =G*
<WcR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m}8c.OJ>K`  
《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》 ! 5]/2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]Wfnpqc^  
《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》 0naegy?,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zi<C5E`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ga!t:O@w  
agreement for a settlement 授产协议 QDLtilf :  
agreement for assignment 转让协议 RD,`
D!  
agreement for sale 售卖协议；买卖协议 A.(Z0,S-i  
agreement for sale and purchase 买卖协议 m[%&KW(  
agreement for the payment of interest 支付利息协议 X$J  
agreement for the repayment of money 还款协议 d+z8^$z"  
agreement of reinsurance 再保险协议 OCF=)#}qd  
Agricultural Bank of China 中国农业银行 l? 7D
0  
air passenger departure tax 飞机乘客离境税 d)9=hp;,
V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $S3C_..  
airport tax 机场税 @_0XK)pW  
alcohol duty 酒精税 *\-6p0~A  
alienation 让与；让渡；转让 Lw2EA 5  
alimony 生活费；赡养费 dTS7l02  
All Ordinaries Index [AOI] 所有普通股指数 CSIW|R@   
all risks 全险；综合险 1[mX_ }K  
All Sales Record for Stock Market 《股票市场成交报告》 4fQ<A <2/  
Allied Capital Resources Limited 新联财务有限公司 `Y8
F}%i[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q,kdr)-  
allocation letter 拨款信件 /2WGo-  
allocation of fund 分配款项；预留款项 rr9N(AoxW  
allocation of profit 利润分配；溢利分配 bm`x  
allocation warrant 拨款令 X8y&|uH  
allotment 分配；配股 }zj_Pp  
allotment notice 股份配售通知；配股通知 ?3"lI,!0  
allotment of shares 股份分配 rVkRU5
 
allowable 可获宽免；免税的 Me2%X>;  
allowable business loss 可扣除的营业亏损 ?>DN7je  
allowable expenses 可扣税的支出 ,n^{!^JW  
allowance 免税额；津贴；备抵；准备金 mM!Gomp  
allowance for debts 债项的免税额 =5',obYN>c  
allowance for depreciation by wear and tear 耗损折旧免税额 :[,-wZiT~6  
allowance for funeral expenses 殡殓费的免税额 D8G5,s-.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lfK sqe"  
allowance for repairs and outgoings 修葺及支出方面的免税额 3hGYNlQ^  
allowance to debtor 给债务人的津贴 (jtrQob  
alteration of capital 资本更改 <Y9e n!3\  
alternate trustee 候补受托人 GK~uoz:^O  
amalgamation 合并 t#=W'HyW8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |!,;IoZ  
ambit of charges 征税范围；收费范围 sA#}0>`3S  
amended valuation 经修订的估值 Z`T]jm-3  
American Commodities Exchange 美国商品交易所 =YOq0  
American Express Bank Limited 美国运通银行 5$d>:" >  
American Stock Exchange 美国证券交易所 :tdN#m6&  
amortization 摊销 #8i DM5:EQ  
amount due from banks 存放银行同业的款项 !%?O`+r  
amount due from banks abroad 存放海外银行同业的款项 *3d+ !#;rG  
amount due from holding companies 控股公司欠款 +d>?aqI\A  
amount due from local banks 存放本港银行同业的款项 ^|hlY]Ev  
amount due to banks 银行同业的存款 WBK6U
g  
amount due to banks abroad 海外银行同业的存款 BF b<"!Y  
amount due to holding companies 控股公司存款 T]HeS(  
amount due to local banks 本港银行同业的存款 ))66_bech  
amount due to outport banks 外埠银行同业的存款 kc-=5l  
amount for note issue 发行纸币的款额 ,K 8R
%B  
amount of bond 担保契据的款额 h'jc4mu0  
amount of consideration 代价款额 o#fr5>h-w  
amount of contribution 供款数额 )[+82~F  
amount of indebtedness 负债款额 Je5}Z.3m  
amount of principal of the loan 贷款本金额 u5;;s@{Ye4  
amount of rates chargeable 应征差饷数额 k#liYw I  
amount of share capital 股本额 O`K2mt\%  
amount of sums assured 承保款额 Gh>&+UA'$1  
amount of variation 变动幅度 z{`K_s%5  
amount of vote 拨款数额 JuQwZ]3ed  
amount payable 应付款额 VkdGGY  
amount receivable 应收款额 {bHUZen  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !K*(# [  
analysis 分析 {7'Wi$^F  
ancillary risk 附属风险 n+MWny  
annual account 周年帐目；周年帐目报表；年度决算；年结 +fS<YT  
annual accounting date 年结日期 <-;/,uu  
annual allowance 每年免税额；年积金；年度津贴；年津 ,cE yV74  
annual balance 年度余额 `,QcOkvbC  
annual disposable income 每年可动用收入 _t&`
T  
annual estimates 周年预算 @QteC@k  
annual fee 年费 0v+-yEkw  
annual general meeting 周年大会 l0 =[MXM4  
annual growth rate 年增率；每年增长率 }@x!r=O)I  
annual long-term supplement 长期个案每年补助金 mX 3p  
annual pensionable emolument 可供计算退休金的年薪 >m]LV}">O  
annual report 年报 J?{@pA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _NefzZWUJ  
annual return 周年报表；周年申报表；每年报税表格 ttOk6-  
Annual Return Rules 《周年报表规则》 ~(nc<M[  
annual review of consumer prices 每年消费物价回顾 76H>ST@G|  
annual roll-forward basis 逐年延展方式 >Q$ph=  
annual salary 年薪 |;:g7eb  
annual statement 年度报表；年度决算表 V56WgOBxz  
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 ls7eypKR  
annuitant 年金受益人 v%:VV*MxF  
annuity 年金 V'hb 4}@  
annuity contract 年金合约 $vrkxn  
annuity on human life 人寿年金 c+D<  
antecedent debt 先前的债项 v5>A1\  
ante-dated cheque 倒填日期支票 \?SvO  
anticipated expenditure 预期开支 >)F "lR:o  
anticipated net profit 预期纯利 zD)/QFILy  
anticipated revenue 预期收入 ]Hp>~Zvbb  
anti-inflation measure 反通货膨胀措施 XeX\u3<D  
anti-inflationary stance 反通货膨胀立场 ?4A/?Z]ub  
apparent deficit 表面赤字 H-vHcqFx3  
apparent financial solvency 表面偿债能力 B (Ps/  
apparent partner 表面合伙人 cbN;Kv?ak}  
application for personal assessment 个人入息课税申请书 m g,1
*B'  
application of fund 资金应用 ^/_Yk.w  
application to release as liquidator and to destruct the books of accounts and documents /~MH]Gh  
申请免除清盘人职务及毁灭帐簿与文件 o^XDG^35`  
appointed actuary 委任精算师 SQ_Je+X  
appointed auditor 委任核数师；委任审计师 Q$uv \h;  
appointed trustee 委任的受托人 Kci. ,I  
appointer 委任人 G54J'*Z  
apportioned pro rata 按比例分摊 gg>QXui  
apportionment 分配；分摊 ~)^'5^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;z.L^V0  
apportionment formula 分摊方程式 K+pVRDRcs  
apportionment of estate duty 遗产税的分摊 yQuL[#
p  
appraisal 估价；评估 h2 KI  
appreciable growth 可观增长 7:,f|>  
appreciable impact 显着影响 s$).Z(6  
appreciable increase 可观增长 'IG@JL'  
appreciation 增值；升值 _0(%^5
Y  
appreciation against other currencies 相对其他货币升值 1W\E`)Z}]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m>%b4M  
appreciation tax 增值税 !$A/.;0$  
appropriation 拨款；拨用；拨付 4qdoF_  
appropriation account 拨款帐目 XEQTTD<  
Appropriation Bill 拨款法案 ;-6-DEL  
appropriation-in-aid system 补助拨款办法 |GtvgvO,  
approved assets 核准资产 d2V X\  
approved basket stock 认可一篮子证券 O&1q
L)  
approved budget 核准预算 yVII<ImqIH  
approved charitable donation 认可慈善捐款 12a`,~  
approved charitable institution 认可慈善机构 L8 L1_  
approved currency 核准货币；认可货币 =A.$~9P  
approved estimates 核准预算 6$6QAW0+f  
approved estimates of expenditure 核准开支预算 ]QhTxrF"  
approved overseas insurer 核准海外保险人 ZUHRATT-  
approved overseas trust company 核准海外信托公司 0^lWy+  
approved pooled investment fund 核准汇集投资基金 z$e6T&u5B  
approved provident fund scheme 认可公积金计划 0V4B Q:v  
approved provision 核准拨款 MF8-q'upyT  
approved redeemable share 核准可赎回股份 =j62tDS  
approved regional stock 认可地区性证券 _p^"l2%D/  
approved retirement scheme 认可退休金计划 
{uj_4Ft  
approved subordinated loan 核准附属贷款 vd{QFJ  
arbitrage 套戥；套汇；套利 9<6q(]U  
arbitrageur 套戥者；套汇者 ovdJ[bO  
arbitrary amount 临时款项 hbJ>GSoZ,  
arrangement 措施；安排；协定 z5kAf~A  
arrears 欠款 $iu[-my_  
arrears of pay 欠付薪酬 .!x&d4;,q  
arrears of revenue 逾期未收税款；逾期未收的帐项 fbNzRXw  
articles of association 组织章程；组织细则；组织章程细则 !R=@Nr>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M2O_kOeZ  
ascertainment of profit 确定利润 q.c)>=!.  
"Asia Clear" “亚洲结算系统” L5-|-PP|;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MKl0 d  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TxX=(7V  
Asian Development Fund [ADF] 亚洲发展基金 TaN{xpo  
Asian dollar bond 亚洲美元债券 rZ~w_DK*  
Asian dollar market 亚洲美元市场 flsejj$  
Asian dollar rate 亚洲美元利率 K]hp-QK<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $"r9U|6kk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c-sjYJXKM*  
asked price 沽盘；喊价；索价；卖方报价 Dwp,d~z  
assessable income 应评税入息 Nc;O)K!FH  
assessable loss 应评税亏损 xG9Sk  
assessable profit 应评税利润 =V[uXm  
assessable value 应评税值 VPe0\?!d  
assessed profit 估定利润 Z!)~?<gcq:  
assessed value 经评估价值 #z|Q $  
assessment 评税；评定；估价；评税单 5% 2A[B  
assessment number 评税编号；估价编号 9;E=w+  
assessment of additional tax 补加税评税 ffZ~r%25{  
assessment of performance 业绩评估；实绩评价 XBQt:7[<  
Assessor 评税主任 ,#K/+T  
asset price bubbles 资产价格泡沫 CL|/I:%0  
asset-backed securities 具资产保证的证券 EY,jy]|#  
assets accretion 资产增值 X@rA2);6  
assets and liabilities 资产与负债 #Wk=y?sn  
assets betterment statement 资产递增表；资产改进表 i[v4[C=WB!  
assets lending 实物放款；有抵押贷款 CM;b_E)9)f  
assets of the company passing on the death 死者去世时转移的公司资产 O G`8::S  
assets pledged as security for liabilities 用作负债抵押的资产 E TT46%Y  
assets portfolio 资产投资组合 `(e:H  
assets price 资产价格 ?sf<cFF  
assets quality 资产质素 \N,ox(f?gW  
assets realization 资产变现 >|$]=e,Z  
assets refinancing arrangement 资产再集资安排 NRi5 Vp2=  
assets securitization 资产证券化 >f(?Mxh2  
assets situated outside Hong Kong 在香港以外地方的资产 lQn" 6o1  
assets stripping 削减资产；拆卖资产 E}@C4pS  
assets value 资产值 A,}M ^$@  
assignee 承让人 WYP;s7_  
assignment 转让；转让书；转让契 ;<[X\;|'  
assignment of interest 权益转让 =]Wi a
F  
assignment of letters patent and trade mark 专利证书及商标转让 d*gAL<M7E  
assignment of property 物业转让；物业转让书 i5'&u:  
assignment right 转让权 j~CnMKN  
assignor 转让人 XL
NbV?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {]0e=#hw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $></%S2g  
associate member 附属会员 =!q% 1mP  
associated body corporate 相联法人团体 JMb_00r  
associated company 相联公司；联属公司 oQ$yr^M  
associated corporation 相联法团 Nwvlv{k'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] kv+%  
公认会计师公会〔英国〕 sV\_DP/l  
Association of Futures Exchange Brokers 香港期货经纪协会 C]`uC^6g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *l2`- gbE  
association of underwriters 承保人组织 l/eF P  
assumption of control 接管 @~3--  
assurance 担保；保险；转易；转易书 O$Rz/&  
assurance of interest 权益的转易 d9N[f>  
at 19XX price 按一九ＸＸ年价格计算 !?2)apM  
at a discount 按赔价计算；按贴水价格计算；打折扣 8>Cr6m   
at a premium 按溢价计算；按升水价格计算 K\Ea\b[  
at call 通知付款；按通知 p_FM 2K7!  
at constant market price 按固定市价计算 nhV"V`|d  
at constant price 按固定价格计算 wQ}r/2n|^  
at cost 按成本计算 RBX<>*  
at current market price 按当时市价计算；按现时市价计算 .E4*>@M5  
at current price 按当时价格计算；按现时价格计算 E5k
)~P`|  
at factor cost 按要素成本计算；按生产要素成本计算 z _!ut  
at money-of-the-day price 按付款当日价格计算 B`*,L\LZ*  
at or better 按指定或较佳价位〔买卖指令〕 | f#wbw  
at par 按面值计算；平价 8nz({Mb9Z  
at sight 见票即付 Y G+|r  
at the close 按收市盘 Q;M\fBQO}&  
at the opening 按开市盘 ?,} u6tH  
attestation 见证；见证条款 $3-vW{<  
at-the-money option 平价期权 +>$]leqa  
attorney 受权人；受托代表人 R.~[$G!  
attornment 新拥有人承认书 0RUk^  
attributable profit 可归属利润 $|K d<wv  
attributable share value 可归属股份价值 1!#85SMx  
Auckland Stock Exchange 奥克兰证券交易所 @/2Kfr  
auction 拍卖 9t`;~)o  
auctioneer 拍卖商 $TQhr#C]  
audit 审计；核数 &!!*xv-z  
Audit Commission 审计署 LQ+/|_(.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?jx]%n fV  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 VF]AH}H8I  
audit review 帐目审查 nm'l}/Ug  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dC11kqqj  
audited account 审计帐目；经审计的帐目 7Cgi&  
audited annual account 经审计的周年帐目 aZfMeW  
audited balance sheet 经审计的资产负债表 u v%Q5O4  
auditor 核数师；核数主任；审计师 bJ^JK  
auditor's certificate 核数师证明书；审计师证明书 >ohH4:  
auditor's report 核数师报告；审计师报告 &w@]\7L,:  
Aussie bond 澳元债券 Z8$}Rpo  
austerity budget 紧缩预算 n 8cA8<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 v2T2/y%  
Australia All Ordinaries Index 澳洲所有普通股票指数 l
Ci{v.  
Australian Dollar [AUD] 澳元 mU'<:gL+  
Australian Options Market 澳大利亚期权市场 RNg?o[S  
Australian Securities Commission 澳洲证券事务监察委员会 96=<phcwN[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gI+8J.AG=  
Australian Stock Exchange 澳大利亚证券交易所 FG?
Mc'r&  
Austrian Schilling [ATS] 奥地利先令 la!]Y-s)'4  
authentication 认证；鉴证 8@3K, [Mo  
authority to purchase 委托购买证；委购书 SZykG
[  
authorization 认可；核准；授权；授权书 iD^,
O)b  
authorization by direction 指示授权 Jt~Ivn,  
authorization by instruction 指令授权 hI[} -  
authorization by warrant 令状授权 &2'-v@kK  
authorization of unit trust 单位信托的认可 tvkdNMyX%9  
authorized agent 指定代理人 -m@o\9Ic  
authorized capital 法定资本 h`[$ Bp  
authorized clerk 出市员 m]p{]6h  
authorized dealer 认可交易商 Q*ITs!~Z  
authorized financial institution 认可财务机构 \pmS*Dt  
authorized fund 认可基金 K$E3RB_F  
authorized fund house 获授权的基金公司；认可基金公司 (In{GA7;  
authorized institution 认可机构 f/Gx}x=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 53Adic  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &L o TO+  
authorized insurer 获授权保险人；获认可承保人 o%d TcoCN  
authorized investment 特准投资项目 @s5=6z]=H  
authorized person 获授权人 eP{srP3 9  
authorized representative 获授权代表 SzULy >e  
authorized share capital 法定股本 ou,[0B3n0  
automated quotation system 自动报价系统 oXPA<ef o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l|5 h  
自动交易系统〔香港期货交易所有限公司〕 m</m9h8  
automatic adjustment mechanism 自动调整机制 b@CB +8$  
automatic adjustment system 自动调整系统 n1[c\1  
Automatic Clearing House 自动票据交换所 t],a1I.gk  
automatic exchange rates accumulation system 自动化汇率累集系统 )"?4d[ 5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SV7;B?e%Y  
automatic teller machine [ATM] 自动柜员机 (?FH`<  
autopay 自动转帐 Hv,|XE@Y  
available assets 可用资产 Ufr@j` *  
available fiscal reserve 现存财政储备 pR0[qsQM  
available profit 可用利润 )^(*B6;z5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %?~'A59  
average 平均；平均数；海损 hlVye&;b8  
average basic salary 平均基本薪金 st'T._  
average consumer expenditure 平均消费开支；一般消费开支 U(&c@u%  
average cost 平均成本 %nA})nA7=  
average cost of land production 增辟土地平均成本 F^!D[:;jK  
average daily turnover 平均每日成交额 3m1g"  
average daily wage rate 平均每日工资率 JWVV?~1  
average expenditure pattern 平均开支模式 JK,MK|  
average growth rate 平均增长率 #w$Y
1bjn  
average net fixed assets 固定资产平均净值 V&Y`?Edc  
average of relatives 相对价格平均数 `Rq=:6U;3  
average price 平均价格 8|&,JdT  
average propensity to consume 平均消费倾向；一般消费倾向 -4Qub{Uym  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -V$|t<  
average rate 平均率 `/| *u  
average revenue 平均收入；平均收益 }F08o,`?  
average stock 平均库存；平均存货 4pmeu:26  
average yearly rent 平均年租 =lacfPS  
avoidance of double taxation 避免双重课税 U,GSWMI/K  
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 vu0Ql1  
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