一些有用的会计术语(也不知道发的地方对不对)A

A: 3RXq/E  
A share Ａ股；甲类股份 1bYc^(z0  
abatement of tax 减税；减扣免税额 7xMvf<1P  
ABN AMRO Bank N.V. 荷兰银行 R',Q)<  
above-the-line expenditure 线上项目支出；经常预算支出 Owo2DsT t  
above-the-line receipt 线上项目收入；经常预算收入 :+bQ
PzL  
ABSA Asia Limited 南非联合亚洲有限公司 #[qmhU{s  
absolute change 绝对数值变更 5T:e4U&  
absolute expenditure 实际开支 #i%it  
absolute guideline figure 绝对准则数字 aiF7\^aw$  
absolute interest 绝对权益 =A$5~op%  
absolute order of discharge 绝对破产解除令 Xg^`fRg =T  
absolute profit margin 绝对利润幅度 !)?n n3  
absolute value 实值；绝对值 =XzrmPu  
absolutely vested interest 绝对既得权益 z{]$WVs:^  
absorbed cost 已吸收成本；已分摊成本 AT<K>&)  
absorption 吸收；分摊；合并 Q0#oR[(  
absorption rate 吸收率；摊配率；分摊率 D\}^<HW  
ACB Finance Limited 亚洲商业财务有限公司 (Dlh;Ic r9  
acceptable form of reciprocity 合理的互惠条件 /a[i:Oa#  
acceptable rate 适当利率；适当汇率 _<6
^r  
acceptance agreement 承兑协议 %\6|fKB4<  
acceptance for honour 参加承兑 -Ds}kdxw  
acceptor 承兑人；接受人；受票人 aqQ YU5l4~  
acceptor for honour 参加承兑人 f-F+Y`P  
accident insurance 意外保险 lG I1LUo  
Accident Insurance Association of Hong Kong 香港意外保险公会 F=7X,hK  
accident insurance scheme 意外保险计划 P(l$5x]g,  
accident year basis 意外年度基准 $]2srRA^A  
accommodation 通融；贷款 Ew5(U`
]  
accommodation bill 通融票据；空头票据 GbUw:I  
accommodation party 汇票代发人 Iojyku\W.  
account balance 帐户余额；帐户结余 4/;hA z  
account book 帐簿 ,)TtI~6Q  
account collected in advance 预收款项 !8lG"l|,l  
account current book 往来帐簿 
k
|k  
account of after-acquired property 事后取得的财产报告 ea kj>7\s  
account of defaulter 拖欠帐目 ;IZ*o<_  
account payable 应付帐款 pM],-7UM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 cKJf0S:cx-  
account receivable 应收帐款 tJ>%Xop  
account receivable report 应收帐款报表 VkTdpeBV  
account statement 结单；帐单；会计财务报表 K1>X%f^  
account title 帐户名称；会计科目 S96H`kedZo  
accountant's report 会计师报告 e/Wrm^]y  
Accountant's Report Rules 会计师报告规则 4QC"|<9R  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7?!A~Seo|  
Accounting Arrangements 《会计安排》 B>Tfyo  
accounting basis 会计基础 %sxLxx_x!  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ir&rTGFN  
Accounting Circular 《会计通告》 Cuu yG8  
accounting class 会计类别 *`2.WF@E)  
accounting date 记帐日期；会计结算日期 pRWEBd1U  
accounting for money 款项核算 ~QgyhJM_h=  
Accounting Officer 会计主任 O<7Q>m  
accounting period 会计报告期；会计期 -AnQZy  
accounting policy 会计政策；会计方针 yHhx- `  
accounting practice 会计惯例 }<R,)ZV^G  
accounting principle 会计准则 1P4cBw%  
accounting record 会计记录 '!eg9}<  
accounting report 会计报告 b3R1L|@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Hdvtgss!  
Accounting Society of China 中国会计学会 qE B3Y54+  
accounting statement 会计报表 V`P8oIOh]  
accounting system 会计制度；会计系统 ffoL]u\  
accounting transaction 会计事项；帐务交易 ,LI$
=lJ@  
accounting treatment 会计处理 eS#kDa/ %  
accounting year 会计年度 dbn9t7'{  
accretion 增值；添加 gJa48 pi  
accrual 应计项目；应累算数目 U*sjv6*T  
accrual basis 应计制；权责发生制 UWU(6J|Fk  
accrual basis accounting 应计制会计；权责发生制会计 +cH,2^&
 
accrue 应累算；应计 L& =a(  
accrued benefit 应累算利益 #IJm*_J<  
accrued charges 应计费用 +kA>^  
accrued cumulative preference share dividend 应累算的累积优先股股息 I0iTa99K  
accrued expenses 应累算费用 G47(LE"2b  
accrued interest payable 应付利息；应计未付利息 J?6.yL;  
accrued interest receivable 应收利息；应计未收利息 Fl0(n #L  
accrued right 累算权益 z<_&4)2{  
accruing profit 应累算的利润 `wI$  
accumulated fiscal reserve 累积财政储备 `iHyGfm  
accumulated profit 累积利润；滚存溢利 F}
1h  
accumulated reserve 累积储备 %G0J]QY{(x  
accumulation of surplus income 累积收益盈余 {6 #Qm7s-  
acquired assets 既得资产 vEy0DHEE  
acquisition 收购；购置；取得 Eep~3U  
acquisition cost 购置成本 6=cfr; BH2  
acquisition expenses 购置费用 FOPfob[  
acquisition of 100% interest 收购全部股权 \;XDPC j  
acquisition of control 取得控制权 R*[X. H  
acquisition of fixed assets 购置固定资产 #|PPkg%v
<  
acquisition of shell “买壳” @h&:xA56  
acquisition price 收购价 2[Ofa(mkkp  
act of God 天灾 1.9bU/X  
acting partner 执事合伙人 yj$$k~@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #B!|sXC  
active partner 积极参与的合伙人 DCsamOA~  
active trading 交投活跃 mXYG^}  
actual circulation 实际流通 L@5sY0 M  
actual cost 实际成本 kzE<Y  
actual expenditure 实际开支；实际支出 c,2OICj  
actual income 实际入息；实际收入；实际收益 OV G|WC  
actual market 现货市场 zif&;)wV/  
actual price 现货价；实际价格 nND; lVQSO  
actual profit 实际利润 s.X .SJ  
actual quotation 实盘；实际价位；实际报价 (ZPl~ZO  
actual year basis 按实际年度计算 Ypx5:gm|J  
actuals 实货 &4O2uEW0  
actuarial investigation 精算调查 E2xK GK  
actuarial principle 精算原则 p4F%FS:`  
actuarial report 精算师报告 r>e1IG  
Actuarial Society of Hong Kong 香港精算学会 KuRJo]  
actuarial valuation 精算师估值 .FN;3HU  
actuary 精算师 ;AG&QdTMh  
ad referendum agreement 暂定协议；有待覆核的协定 nt]'>eX_}  
ad valorem duty 从价税；按值征税 Y{Ff I+  
ad valorem duty system 从价税制 {#.<hPXn  
ad valorem fee 从价费 cR{F|0X  
ad valorem tariff 从价关税 3P
jX;U|  
additional allowance 额外免税额 &cWC&Ws"  
additional amount for unexpired risk 未过期风险的额外款额 s TVX/Q  
additional assessable profit 补加应评税利润 O
$nW  
additional assessment 补加评税 y6dQ4Whv&  
additional commitment 额外承担 hj=qWGRgI  
additional commitment vote 额外承担拨款  0ijYE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J-|&[-Z  
additional dependent parent allowance 供养父母额外免税额 ken.#>w  
additional provision 额外拨款 YV8PybThc  
additional stamp duty 附加印花税 QuP)j1"X  
additional tax 补加税罚款；补加税款 abAw#XQ8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 NEUr w/  
adjudged bankrupt 被裁定破产 W ]$/qyc&J  
adjudicated bankrupt 裁定破产人 04WxV(fo'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 N%,zME  
adjudication of bankruptcy 裁定破产；宣告破产 48Jt5Jz_  
adjudication of insolvency 裁定无力偿还债务 A^E 6)A=  
adjusted actual 经调整的实数；调整后的实数 d A'0'M  
adjusted current assets 经调整的流动资产；调整后的流动资产 B^!-%_q  
adjusted figure 经调整的数字；调整后的数额 ZC%;5O`  
adjusted liabilities 经调整的负债；调整后的负债 x=Aq5*A0  
adjusted loss 经调整的亏损；调整后的亏损 A/"<o5(T(P  
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 }= wor~  
adjusted profit 经调整的利润；调整后的利润 0x,**6  
adjusted surplus 经调整的盈余额；调整后的盈余额 52 *ii  
adjusted value 经调整的价值；调整后的价值 $|g ;  
adjustment 调整；修订；理算〔保险〕 l}iQ0v@  
adjustment centre 调剂中心 jJaMkF;f  
adjustment lag 调整过程的时间差距；调整时差 (&1.!R[X  
adjustment mechanism 调整机制 fLpWTkr0  
adjustment of loss 亏损调整 eZ$M#I=o  
adjustment process 调整过程；调整程序 =k*XGbU  
adjustment range 调整幅度 blWtC/!Aq;  
administered exchange rate 受管制汇率 ?(Ua+*b  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W':b6}?  
administration expenses 行政费用 D66NF;7q  
administration fee 手续费；行政费 cRMyYdJ o  
administration in bankruptcy 破产管理 [!>9K}z,=  
administration order 遗产管理令 6yBd9=3K  
administrator 管理人；遗产管理人 ${E^OE  
administrator of the estate 遗产管理人 }OhSCH'o6  
admission of debt 债项承认书 Fg 8lX9L  
admission of proof 接纳债权证明 \>>P
%EU,  
advance 放贷款项；垫付款项；预支款项；预付款项 S8B?uU  
advance account 暂支帐目；预付款帐户 nbB*d@"  
advance compensation 预付补偿金 J2 /19'QE  
advance from shareholder 股东垫款 7AS_Aw1L  
advance pending reimbursement 预支以待日后付还 :\I*_00!  
advanced economy 先进经济体系 ?:M4GY"gV  
advancement 预付；预付财产 ML MetRP  
advances warrant 垫款令 w[D]\>QHa  
advancing 贷出 NM^uP+uS  
adverse balance 逆差 BVj(Q}f8  
adverse exchange 逆汇 [=BMvP5  
advertisement addressed to shareholders 在报章刊登的致股东通告 *sZH3:  
advice for collection 托收通知书 O@ H.k<zn  
advice of drawing 提款通知书；汇票通知书 gwsIzYV  
advice of payment 付款通知 \gkhSL
q  
Advisory Committee [Securities and Futures Commission] Y8^Wu
N$  
谘询委员会〔证券及期货事务监察委员会〕 vG.KSA  
Advisory Committee on Diversification 经济多元化谘询委员会 t1U+7nM  
affidavit 誓章；遗产申报誓章 UlXxG|  
affidavit of no receipt 述明无收款的誓章 -
ycdg'v  
affiliate 联号；联营公司；附属公司 v-SXPL]_^  
affiliated company 附属公司；联号；联营公司 Ll-QhcC$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !4cY^4>o  
affordability 负担能力 ?]D))_|G  
African Development Bank [AfDB] 非洲开发银行 kxd
*B P  
after-acquired property 事后取得的财产 2IE\O8b  
after-hours dealing 市后交易 |0oaEd^*}  
after-tax profit 税后盈利；税后利润；税后溢利 0MroHFh9`  
agency agreement 代理协议 T)OR HJ&,  
agency expenses 代理机构的开支 @{q<"hT  
agency fee 代理费 czU"  
Agency Law 《代理法》 9&uf
  
agent 代理人；承销人 gpf0-g-X  
agent of company 公司代理人 '2i !RT-  
agent's fee 代理人费；经纪费 'fGKRd|)  
aggregate 总计；总数；总体数字 >p@b$po  
aggregate amount 总款额；总额 *Cf!p\7!  
aggregate assets and liabilities 总体资产与负债 X[r0$yuE  
aggregate at constant price 按固定价格计算的总体数字 23i2y
T  
aggregate demand 总需求 PZJ9f8V  
aggregate gross position 总持仓量 __Ksn^I  
aggregate limit 总限额 knYp"<qj  
aggregate of salaries tax 合计薪俸税 i>,AnkI&  
aggregate performance 总体表现；总体业绩 c`p'5qz  
aggregate supply 总体供应 :>;F4gGVG  
aggregate surplus 总盈余 A"&<$5Q  
aggregate total 整体总额 xQDQgvwa  
aggregate value 总值；合计价值 1=z[U|&R  
aggregated basis 合计基准 bKGX> %-  
aggregated net chargeable income 合计应课税入息实额 pvsa?z;rP  
aggregation 合并计算；合计；总和 CX{6  
aggregation of incomes of husband and wife 夫妇入息合并计算 r *6S1bW  
aggregation of property 财产的总和 L;$>SLl,  
agio 差价；贴水 N'9T*&o+  
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》 ^}p##7t[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C$PS@4'U  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >@Ht*h{~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Jj+Q2D:  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 eBnx$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @WS77d~S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T\bP8D  
agreement for a settlement 授产协议 -ycYQ~
R  
agreement for assignment 转让协议 o}114X4q;  
agreement for sale 售卖协议；买卖协议 t~j6wsx;  
agreement for sale and purchase 买卖协议 l;@+=uVDHm  
agreement for the payment of interest 支付利息协议 Vez8~r3  
agreement for the repayment of money 还款协议 aMY@**^v  
agreement of reinsurance 再保险协议 rf%lhBv  
Agricultural Bank of China 中国农业银行 yT_W\"=8  
air passenger departure tax 飞机乘客离境税 o>,r<
  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/
CNsGx%%  
airport tax 机场税 Dk^AnMx%_  
alcohol duty 酒精税 s$hO/INr  
alienation 让与；让渡；转让 aF^NYe  
alimony 生活费；赡养费 $$NWN?H~  
All Ordinaries Index [AOI] 所有普通股指数 I{g.V|+x  
all risks 全险；综合险 CL1*pL  
All Sales Record for Stock Market 《股票市场成交报告》 oC>J{z  
Allied Capital Resources Limited 新联财务有限公司 Fb]+h)on  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S \]O8#OX  
allocation letter 拨款信件 2wY|E<E  
allocation of fund 分配款项；预留款项 W<
prY  
allocation of profit 利润分配；溢利分配 GT<oYrjU  
allocation warrant 拨款令 ==m[t- 9x  
allotment 分配；配股 Mww^  
allotment notice 股份配售通知；配股通知 Dc-K08c  
allotment of shares 股份分配 dE_Xd:>  
allowable 可获宽免；免税的 F&czD;F  
allowable business loss 可扣除的营业亏损 ?<!qF:r:  
allowable expenses 可扣税的支出 +mVAmG@  
allowance 免税额；津贴；备抵；准备金 r9_ ON|  
allowance for debts 债项的免税额 <N=k&\  
allowance for depreciation by wear and tear 耗损折旧免税额 vw2E$ya  
allowance for funeral expenses 殡殓费的免税额 !2Nk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~k?rP}>0  
allowance for repairs and outgoings 修葺及支出方面的免税额 K/ On|C  
allowance to debtor 给债务人的津贴 r$={_M$  
alteration of capital 资本更改 34u[#O{2  
alternate trustee 候补受托人 z.cDbkf}  
amalgamation 合并  *XhlIQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FFcCoPX_  
ambit of charges 征税范围；收费范围 cWkg.ri-x  
amended valuation 经修订的估值 ?CQE6ch  
American Commodities Exchange 美国商品交易所 fAULuF  
American Express Bank Limited 美国运通银行 bu _ @>`S  
American Stock Exchange 美国证券交易所 \yJ 4+vo2Q  
amortization 摊销 Z\IM~-  
amount due from banks 存放银行同业的款项 hc|A:v)]  
amount due from banks abroad 存放海外银行同业的款项 Z
xnPSA@%  
amount due from holding companies 控股公司欠款 7y|U!r"Y  
amount due from local banks 存放本港银行同业的款项 cpa" ,8  
amount due to banks 银行同业的存款 EE 1D>I  
amount due to banks abroad 海外银行同业的存款 `}),wBq  
amount due to holding companies 控股公司存款 ..8t1+S6]  
amount due to local banks 本港银行同业的存款 F6q=W#~  
amount due to outport banks 外埠银行同业的存款 I_ZJnu<  
amount for note issue 发行纸币的款额 gFTU9k<  
amount of bond 担保契据的款额 `nyz,  
amount of consideration 代价款额 vMp=\U-~^  
amount of contribution 供款数额 v8f3B<kj  
amount of indebtedness 负债款额 7p.8{zQ*  
amount of principal of the loan 贷款本金额 #EzhtuHxn  
amount of rates chargeable 应征差饷数额 s9wzN6re  
amount of share capital 股本额 $\P/ %eP  
amount of sums assured 承保款额 =T[P  
amount of variation 变动幅度 q0+N#$g#  
amount of vote 拨款数额 5<(* +mP`  
amount payable 应付款额 #g6_)B=S  
amount receivable 应收款额 QPf\lN/$4d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Dr.eos4 ~  
analysis 分析 9Ad%~qciY  
ancillary risk 附属风险 eQ[akVMk  
annual account 周年帐目；周年帐目报表；年度决算；年结 ([q>.[WbH]  
annual accounting date 年结日期 QfEJU8/5d  
annual allowance 每年免税额；年积金；年度津贴；年津 )jL@
GW  
annual balance 年度余额 gV@xu)l  
annual disposable income 每年可动用收入 \ZcI{t'a  
annual estimates 周年预算 F\JS?zt2  
annual fee 年费 B1}i0pV,,  
annual general meeting 周年大会 W@AHE?s6g  
annual growth rate 年增率；每年增长率 55O}SUs!P  
annual long-term supplement 长期个案每年补助金 %.$!VTO"  
annual pensionable emolument 可供计算退休金的年薪 !hQ-i3?qm  
annual report 年报 IMD^(k 2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gaXo)oS  
annual return 周年报表；周年申报表；每年报税表格 zRjbEL  
Annual Return Rules 《周年报表规则》 Gk
5'|s  
annual review of consumer prices 每年消费物价回顾 w~B1TfqNo  
annual roll-forward basis 逐年延展方式 m%J?5rR3  
annual salary 年薪 $HQ~I?r{Hf  
annual statement 年度报表；年度决算表 I '0
[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ia\Gmh  
annuitant 年金受益人 G
%~Vb  
annuity 年金 H,KH}25  
annuity contract 年金合约 -J63'bb7oi  
annuity on human life 人寿年金 ]xvhUv!G  
antecedent debt 先前的债项 s&ox%L4  
ante-dated cheque 倒填日期支票 uO1^Q;F  
anticipated expenditure 预期开支 k`>qb8,  
anticipated net profit 预期纯利 auN
8M.  
anticipated revenue 预期收入 Ut~YvWc9  
anti-inflation measure 反通货膨胀措施 %t_'rv  
anti-inflationary stance 反通货膨胀立场 waC i9  
apparent deficit 表面赤字 &H# l*  
apparent financial solvency 表面偿债能力 A(&\wd  
apparent partner 表面合伙人 a)2l9  
application for personal assessment 个人入息课税申请书 EUw4$Jt^p  
application of fund 资金应用 @GAj%MK$  
application to release as liquidator and to destruct the books of accounts and documents iOa<=  
申请免除清盘人职务及毁灭帐簿与文件 aEdMZ+P.  
appointed actuary 委任精算师 .nIGs'P  
appointed auditor 委任核数师；委任审计师 6p;Pf9 f  
appointed trustee 委任的受托人 0*:n<T9  
appointer 委任人 Nkb%4ofKqu  
apportioned pro rata 按比例分摊 KD#zsL)3  
apportionment 分配；分摊 IJ.H/l}h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !(bYh`Uy  
apportionment formula 分摊方程式 n\Is}Czl  
apportionment of estate duty 遗产税的分摊 X ([^i;mr  
appraisal 估价；评估 >}.~Y#Ge  
appreciable growth 可观增长 :D}?H@(69  
appreciable impact 显着影响 ZD50-w;  
appreciable increase 可观增长 71Q`B#t0'Z  
appreciation 增值；升值 T\zn&6  
appreciation against other currencies 相对其他货币升值 ly!3
~W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `&a8Wv  
appreciation tax 增值税 Fc=F2Mo?  
appropriation 拨款；拨用；拨付 xg%{p``  
appropriation account 拨款帐目 rfdA?X{Q0  
Appropriation Bill 拨款法案 .nr%c*JUp  
appropriation-in-aid system 补助拨款办法 !K_<7iExI\  
approved assets 核准资产 %\v  
approved basket stock 认可一篮子证券 5Q}HLjG8Z  
approved budget 核准预算 ;mV>k_AG  
approved charitable donation 认可慈善捐款 (q7;/n  
approved charitable institution 认可慈善机构 k"dE?v\cG  
approved currency 核准货币；认可货币 vRmzj
d~  
approved estimates 核准预算 '
#K~hep  
approved estimates of expenditure 核准开支预算 VKXB)-'L  
approved overseas insurer 核准海外保险人 /ORK9g  
approved overseas trust company 核准海外信托公司 BR6HD7G  
approved pooled investment fund 核准汇集投资基金 %RIu'JXi  
approved provident fund scheme 认可公积金计划
-K^(L#G  
approved provision 核准拨款 <1sUK4nQ,  
approved redeemable share 核准可赎回股份 f:t5`c.  
approved regional stock 认可地区性证券 @uxg;dyI~  
approved retirement scheme 认可退休金计划 '+|uv7|+v  
approved subordinated loan 核准附属贷款 _Axw$oYS  
arbitrage 套戥；套汇；套利 {dl@#Tu  
arbitrageur 套戥者；套汇者 ^*NOG\BK@  
arbitrary amount 临时款项 00W_XhJ  
arrangement 措施；安排；协定 IOrYm  
arrears 欠款 u7wZPIC{_  
arrears of pay 欠付薪酬 8r.MODZG/  
arrears of revenue 逾期未收税款；逾期未收的帐项 @bFl8-  
articles of association 组织章程；组织细则；组织章程细则 Y^?PHz'Go  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /{ 8.Jcx$  
ascertainment of profit 确定利润 s;[64ca]Q  
"Asia Clear" “亚洲结算系统” \iwUsv>SB  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ijNI6_eU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,(yaWd6  
Asian Development Fund [ADF] 亚洲发展基金 Iak06E  
Asian dollar bond 亚洲美元债券 toox`|  
Asian dollar market 亚洲美元市场 j]9,yi  
Asian dollar rate 亚洲美元利率 /3`fO^39Ta  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 kdm@1x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #4sSt-s&  
asked price 沽盘；喊价；索价；卖方报价 M w+4atO4[  
assessable income 应评税入息 aOW~! f/M  
assessable loss 应评税亏损 R<>uCF0  
assessable profit 应评税利润 ,Hc,]TPC4  
assessable value 应评税值 H: ;S1D  
assessed profit 估定利润 6;\Tps;A  
assessed value 经评估价值 Of$gs-  
assessment 评税；评定；估价；评税单 "8yDqm  
assessment number 评税编号；估价编号 h3-dJgb  
assessment of additional tax 补加税评税 k:E+
]5  
assessment of performance 业绩评估；实绩评价 Luh*+l-nO  
Assessor 评税主任 62xAS#\K>  
asset price bubbles 资产价格泡沫 NEM
C  
asset-backed securities 具资产保证的证券 rOq>jvy  
assets accretion 资产增值 EG!):P  
assets and liabilities 资产与负债 k{C|{m  
assets betterment statement 资产递增表；资产改进表 `>$l2
,  
assets lending 实物放款；有抵押贷款 x@"`KiEUs  
assets of the company passing on the death 死者去世时转移的公司资产 V^p XbDRl  
assets pledged as security for liabilities 用作负债抵押的资产 cU=/X{&Om  
assets portfolio 资产投资组合 ~D Ta%J  
assets price 资产价格 o7 X5{  
assets quality 资产质素 IQ}YF]I;  
assets realization 资产变现 Z|Xv_Xo|4  
assets refinancing arrangement 资产再集资安排 WO6;K]  
assets securitization 资产证券化 []eZO_o6j  
assets situated outside Hong Kong 在香港以外地方的资产 c"@,|wCUi  
assets stripping 削减资产；拆卖资产 V_7QWIdiy>  
assets value 资产值 !xZ`()D#  
assignee 承让人 0f|nI8,z  
assignment 转让；转让书；转让契 |-k~Fa  
assignment of interest 权益转让 c`G~.paY|  
assignment of letters patent and trade mark 专利证书及商标转让 )SFyQ  
assignment of property 物业转让；物业转让书 FZhjI 8+,~  
assignment right 转让权 lilF _y  
assignor 转让人 qw%wyj7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 g JMv  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c1Ta!p{%  
associate member 附属会员 E#cZM>  
associated body corporate 相联法人团体 dy*CDRU4  
associated company 相联公司；联属公司 \?.Tq24  
associated corporation 相联法团 ['n;e:*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !NFP=m1  
公认会计师公会〔英国〕 r6eApKZ>f6  
Association of Futures Exchange Brokers 香港期货经纪协会 cH%#qE3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b:}+l;e52  
association of underwriters 承保人组织 \a\ApD  
assumption of control 接管 JmK[7t  
assurance 担保；保险；转易；转易书 Syj7K*,%bZ  
assurance of interest 权益的转易 O(QJiS  
at 19XX price 按一九ＸＸ年价格计算 ^iq$zHbc0u  
at a discount 按赔价计算；按贴水价格计算；打折扣 +'!vm6  
at a premium 按溢价计算；按升水价格计算 V|8`]QW@  
at call 通知付款；按通知 {$mj9?n=v  
at constant market price 按固定市价计算 i.`RQZ$,/  
at constant price 按固定价格计算 7 V+rQ  
at cost 按成本计算 ?]L:j  
at current market price 按当时市价计算；按现时市价计算 \;smH;m  
at current price 按当时价格计算；按现时价格计算 j;']L}R  
at factor cost 按要素成本计算；按生产要素成本计算 w oSI 2i  
at money-of-the-day price 按付款当日价格计算 RI%ZT  
at or better 按指定或较佳价位〔买卖指令〕 9>"To  
at par 按面值计算；平价 k
drya  
at sight 见票即付 M%8:  
at the close 按收市盘 h0fbc;l  
at the opening 按开市盘 GM<r{6Qy  
attestation 见证；见证条款 4^O'K;$leD  
at-the-money option 平价期权 MzsDDP+h  
attorney 受权人；受托代表人 hVcV_  
attornment 新拥有人承认书 *Q8d&$ ^  
attributable profit 可归属利润 &ii3Vlyzg  
attributable share value 可归属股份价值 +wwK#ocw  
Auckland Stock Exchange 奥克兰证券交易所 i`1QR@11  
auction 拍卖 SrVJ Q~:>  
auctioneer 拍卖商 %r*zd0*<n1  
audit 审计；核数 'j+J?Y^  
Audit Commission 审计署 A"@C }f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {6yiD  
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〕 Lc<C1I 5=  
audit review 帐目审查 "3i=kvdz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S?5z  
audited account 审计帐目；经审计的帐目 YbrsXp"  
audited annual account 经审计的周年帐目 [=Yfdh M8S  
audited balance sheet 经审计的资产负债表 kE
Q${F{  
auditor 核数师；核数主任；审计师 @:s|X  
auditor's certificate 核数师证明书；审计师证明书 >aZ$x/U+Iw  
auditor's report 核数师报告；审计师报告 vO)nqtw  
Aussie bond 澳元债券 2ajQ*aNq  
austerity budget 紧缩预算 MyOdWD&7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E30VKh |  
Australia All Ordinaries Index 澳洲所有普通股票指数 J!:ss  
Australian Dollar [AUD] 澳元 Iz#h:O  
Australian Options Market 澳大利亚期权市场 ;TK:D=p4  
Australian Securities Commission 澳洲证券事务监察委员会 'lU9*e9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 @Kd lX>i  
Australian Stock Exchange 澳大利亚证券交易所 *p.P/w@1  
Austrian Schilling [ATS] 奥地利先令 #isBE}sT{  
authentication 认证；鉴证 .jhuC#x{/  
authority to purchase 委托购买证；委购书 ^AUmIyf_  
authorization 认可；核准；授权；授权书 m(Cn'@i`"0  
authorization by direction 指示授权  [;D4,@A  
authorization by instruction 指令授权 b "4W` A  
authorization by warrant 令状授权 tF)aNtX4^  
authorization of unit trust 单位信托的认可 xcz1(R  
authorized agent 指定代理人 R0M(e@H~  
authorized capital 法定资本 !m$OI:rr  
authorized clerk 出市员 5M~\'\;  
authorized dealer 认可交易商 oUm"
qt_  
authorized financial institution 认可财务机构 w$7*za2  
authorized fund 认可基金 b0i]T?#  
authorized fund house 获授权的基金公司；认可基金公司 }Y5Sf"~M  
authorized institution 认可机构 H;<hmbN?d  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <BQ4x.[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v.+-)RLQg  
authorized insurer 获授权保险人；获认可承保人 :<s)QD  
authorized investment 特准投资项目 cT8jG,+"}  
authorized person 获授权人 ;""V s6  
authorized representative 获授权代表 :JqH.Sqk  
authorized share capital 法定股本 Ku_`F2Q  
automated quotation system 自动报价系统 _.Y?BAQ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D:llGdU#2  
自动交易系统〔香港期货交易所有限公司〕 vcAs!ls+  
automatic adjustment mechanism 自动调整机制 `,&h!h((  
automatic adjustment system 自动调整系统 VuFH >8n  
Automatic Clearing House 自动票据交换所 U]fE(mpI9  
automatic exchange rates accumulation system 自动化汇率累集系统 iwL\Ha  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 J;+iW*E:  
automatic teller machine [ATM] 自动柜员机 LZyUlz  
autopay 自动转帐 jjkiic+tDN  
available assets 可用资产 S 1|[}nYP  
available fiscal reserve 现存财政储备 LN?fw  
available profit 可用利润 [[?:,6I  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 H;}V`}c
<`  
average 平均；平均数；海损 u|=_!$8  
average basic salary 平均基本薪金 bxO8q57  
average consumer expenditure 平均消费开支；一般消费开支 &&|*GAjJ  
average cost 平均成本 OUe@U;l{Z  
average cost of land production 增辟土地平均成本 Y,B0=}  
average daily turnover 平均每日成交额 S(Xab_DT)H  
average daily wage rate 平均每日工资率 x+"~-KO8q$  
average expenditure pattern 平均开支模式 1Af~6jz  
average growth rate 平均增长率 Se*GR"Z+  
average net fixed assets 固定资产平均净值 3t(nV4uDF  
average of relatives 相对价格平均数 PV>-"2n  
average price 平均价格 9rtcI[&?0  
average propensity to consume 平均消费倾向；一般消费倾向 x9~d_>'A  
average propensity to save 平均储蓄倾向；一般储蓄倾向 CfoSow-  
average rate 平均率 veAGUE %3  
average revenue 平均收入；平均收益 N|T%cdh:/  
average stock 平均库存；平均存货 R|ViLty  
average yearly rent 平均年租 "Q#/J)N  
avoidance of double taxation 避免双重课税 <n>Kc}
c  
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 OOGqtA;  
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