一些有用的会计术语(也不知道发的地方对不对)A

A: E7.2T^o;M  
A share Ａ股；甲类股份 _CmOd-y  
abatement of tax 减税；减扣免税额 x[$z({Yf  
ABN AMRO Bank N.V. 荷兰银行 fQi4\m  
above-the-line expenditure 线上项目支出；经常预算支出 S 5/R_5  
above-the-line receipt 线上项目收入；经常预算收入 D)j(,vt  
ABSA Asia Limited 南非联合亚洲有限公司 JT-J#Ag  
absolute change 绝对数值变更 }|g\ 8jq  
absolute expenditure 实际开支 {@+Ty]e  
absolute guideline figure 绝对准则数字 Yzh"1|O  
absolute interest 绝对权益 0\[Chja  
absolute order of discharge 绝对破产解除令 2 lj'"nm  
absolute profit margin 绝对利润幅度 MRb-H1+Xf  
absolute value 实值；绝对值 +z9Q-d%O  
absolutely vested interest 绝对既得权益 Q4+gAS9  
absorbed cost 已吸收成本；已分摊成本 Y~L2  
absorption 吸收；分摊；合并 LcUh;=r}&  
absorption rate 吸收率；摊配率；分摊率 r[4tPk  
ACB Finance Limited 亚洲商业财务有限公司 swM*k;$q{  
acceptable form of reciprocity 合理的互惠条件 q(`/Vo4g(  
acceptable rate 适当利率；适当汇率 rEB@$C^  
acceptance agreement 承兑协议 P(+&OoY2  
acceptance for honour 参加承兑 RloK,bg  
acceptor 承兑人；接受人；受票人 n?- })  
acceptor for honour 参加承兑人 {so`/EWa  
accident insurance 意外保险 &
Xf^Iu  
Accident Insurance Association of Hong Kong 香港意外保险公会 3BtaH#ZY  
accident insurance scheme 意外保险计划 /H8g(  
accident year basis 意外年度基准 H."EUcE{  
accommodation 通融；贷款 ~:Ll&29i  
accommodation bill 通融票据；空头票据 SKkUU^\#R`  
accommodation party 汇票代发人 nEJY5Bz$  
account balance 帐户余额；帐户结余 kQEy#JQmB  
account book 帐簿 tasUZ#\6  
account collected in advance 预收款项 BW 4%l  
account current book 往来帐簿 a-=8xs'
 
account of after-acquired property 事后取得的财产报告 ^pQCNKLBY  
account of defaulter 拖欠帐目 y#U+c*LB  
account payable 应付帐款 S/9DtXQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,n3a gkPO>  
account receivable 应收帐款 \l9qt5rS  
account receivable report 应收帐款报表 Dey<OE&  
account statement 结单；帐单；会计财务报表 G+X Sfr  
account title 帐户名称；会计科目 xlA$:M&  
accountant's report 会计师报告 uTKD 4yig  
Accountant's Report Rules 会计师报告规则 2QJ{a46}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,N!o  
Accounting Arrangements 《会计安排》 2E}*v5b,  
accounting basis 会计基础 P_*" dza  
accounting by Official Receiver 破产管理署署长呈交的帐目 <Bw^!.jAF  
Accounting Circular 《会计通告》 X!9 B2w  
accounting class 会计类别 #,":vr  
accounting date 记帐日期；会计结算日期 *7ZN]/VRT  
accounting for money 款项核算 a1_GIM0  
Accounting Officer 会计主任 Jl#%uU/sx  
accounting period 会计报告期；会计期 vb<oi&X  
accounting policy 会计政策；会计方针 e[&L9U6GW-  
accounting practice 会计惯例 KG|n  
accounting principle 会计准则 LR".pH13  
accounting record 会计记录 }a/x._[s  
accounting report 会计报告 J&.{7YF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L.S;J[a;  
Accounting Society of China 中国会计学会 " @v <Bk  
accounting statement 会计报表 p<,*3huj  
accounting system 会计制度；会计系统 M$/|)U'W  
accounting transaction 会计事项；帐务交易 1*9U1\z  
accounting treatment 会计处理 }]lr>"~y}  
accounting year 会计年度 d$ x"/A]<  
accretion 增值；添加 gm igsXQ  
accrual 应计项目；应累算数目 ZWc]$H?  
accrual basis 应计制；权责发生制 )qo {c1X  
accrual basis accounting 应计制会计；权责发生制会计 <vONmE a  
accrue 应累算；应计 __|+w<]  
accrued benefit 应累算利益 .QZaGw=,z  
accrued charges 应计费用 + HK8jCa  
accrued cumulative preference share dividend 应累算的累积优先股股息 i36eBjT  
accrued expenses 应累算费用  SL#0kc0x  
accrued interest payable 应付利息；应计未付利息 _"bHe/'CI  
accrued interest receivable 应收利息；应计未收利息 &jslyQ#  
accrued right 累算权益 pe]A5\4c  
accruing profit 应累算的利润 60J;sGW  
accumulated fiscal reserve 累积财政储备 G9xmmc  
accumulated profit 累积利润；滚存溢利 OY;*zk  
accumulated reserve 累积储备 AiEd!u.  
accumulation of surplus income 累积收益盈余 ~Y|*`C_)  
acquired assets 既得资产 @mw5~+  
acquisition 收购；购置；取得 DU5c=rxW  
acquisition cost 购置成本 [AYOYENp-  
acquisition expenses 购置费用 `*_mP<Ag  
acquisition of 100% interest 收购全部股权 [lWQ'DZ  
acquisition of control 取得控制权 lDYyqG4  
acquisition of fixed assets 购置固定资产 VF?<{F  
acquisition of shell “买壳” Y }$/e  
acquisition price 收购价 ow_W%I=6  
act of God 天灾 =&ks)MH-  
acting partner 执事合伙人 ;<Ar=?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9x>d[-#y:J  
active partner 积极参与的合伙人 {`LU+  
active trading 交投活跃 Sjvdirr  
actual circulation 实际流通 `$,GzS(  
actual cost 实际成本 y9q8i(E0  
actual expenditure 实际开支；实际支出 LBM ^9W  
actual income 实际入息；实际收入；实际收益 `6lr4Kk @R  
actual market 现货市场 D~
hg$XzK  
actual price 现货价；实际价格 (tIo:j  
actual profit 实际利润 gy#/D& N[  
actual quotation 实盘；实际价位；实际报价 3RYpJAH  
actual year basis 按实际年度计算 u%}nw :>  
actuals 实货 p"n$!ilbm  
actuarial investigation 精算调查 fGUE<l  
actuarial principle 精算原则 >O*IQ[r-  
actuarial report 精算师报告 Cs9.&Y  
Actuarial Society of Hong Kong 香港精算学会 8u6:=fxb  
actuarial valuation 精算师估值 jcuB  
actuary 精算师 ^l9N48]|?  
ad referendum agreement 暂定协议；有待覆核的协定 D8Ykg >B;&  
ad valorem duty 从价税；按值征税 Nl^;A><u  
ad valorem duty system 从价税制 $ M`hh{ -  
ad valorem fee 从价费 _jLL_GD  
ad valorem tariff 从价关税 o]yl;I  
additional allowance 额外免税额 QZ6D7tUc8  
additional amount for unexpired risk 未过期风险的额外款额 pR(jglm7-  
additional assessable profit 补加应评税利润 _FH`pv  
additional assessment 补加评税 B8f8w)m  
additional commitment 额外承担 xF;kTBRi  
additional commitment vote 额外承担拨款 _P0T)-X\(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "e.jZcN*  
additional dependent parent allowance 供养父母额外免税额 B* ?]H*K  
additional provision 额外拨款 DJ'zz&K  
additional stamp duty 附加印花税 AK'[c+2[  
additional tax 补加税罚款；补加税款 Fq|Ni$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 z\K"Rg~J  
adjudged bankrupt 被裁定破产 41`n1:-]  
adjudicated bankrupt 裁定破产人 R=gb'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LAB=Vp1y3[  
adjudication of bankruptcy 裁定破产；宣告破产 ,?>s>bHV  
adjudication of insolvency 裁定无力偿还债务 X:HacYqtC  
adjusted actual 经调整的实数；调整后的实数 >/l? g5{  
adjusted current assets 经调整的流动资产；调整后的流动资产 i,>khc  
adjusted figure 经调整的数字；调整后的数额 K#6P}tf  
adjusted liabilities 经调整的负债；调整后的负债 &J[:awQX  
adjusted loss 经调整的亏损；调整后的亏损 63\/ * NNB  
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 %zG;Q@  
adjusted profit 经调整的利润；调整后的利润 w65K[l;2  
adjusted surplus 经调整的盈余额；调整后的盈余额 K2TcOFQ  
adjusted value 经调整的价值；调整后的价值 J]{QB^?  
adjustment 调整；修订；理算〔保险〕 ]^h]t~  
adjustment centre 调剂中心 Uwf+  
adjustment lag 调整过程的时间差距；调整时差 y
v t.  
adjustment mechanism 调整机制 L 6c 40  
adjustment of loss 亏损调整 >V-A;S:  
adjustment process 调整过程；调整程序 O_`VV*  
adjustment range 调整幅度 }Yb[  
administered exchange rate 受管制汇率
^E;kgED5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pMw*9sX  
administration expenses 行政费用 IwQ"eUnK  
administration fee 手续费；行政费 4!Fo$9  
administration in bankruptcy 破产管理 NjVYLn<.r  
administration order 遗产管理令 '@o;-'b  
administrator 管理人；遗产管理人 ]<ldWL  
administrator of the estate 遗产管理人 }AB,8n`  
admission of debt 债项承认书 ~IYUuWF(  
admission of proof 接纳债权证明 - Ajo9H  
advance 放贷款项；垫付款项；预支款项；预付款项 zQcL|(N  
advance account 暂支帐目；预付款帐户 r)y=lAyF>  
advance compensation 预付补偿金 bo2H]PL*  
advance from shareholder 股东垫款 J\+0[~~  
advance pending reimbursement 预支以待日后付还 B^4&-z2|  
advanced economy 先进经济体系 [w0QZyUn  
advancement 预付；预付财产 |XQIfW]A  
advances warrant 垫款令 'GNK
"XA^  
advancing 贷出 Bmr>n6|  
adverse balance 逆差 uGwm r  
adverse exchange 逆汇 .B7,j%1r  
advertisement addressed to shareholders 在报章刊登的致股东通告 \H1(PA  
advice for collection 托收通知书 u_@f$  
advice of drawing 提款通知书；汇票通知书 o} J&E{Tk  
advice of payment 付款通知 s^Y"'`+  
Advisory Committee [Securities and Futures Commission] ]D?"aX'q>  
谘询委员会〔证券及期货事务监察委员会〕 ")SFi^]  
Advisory Committee on Diversification 经济多元化谘询委员会 )#?"Gjf~  
affidavit 誓章；遗产申报誓章 |n2q
VR,  
affidavit of no receipt 述明无收款的誓章 PQy4{0 _  
affiliate 联号；联营公司；附属公司 -.1y(k^4E  
affiliated company 附属公司；联号；联营公司 T-
.%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Bal$+S  
affordability 负担能力 GzhYY"iif#  
African Development Bank [AfDB] 非洲开发银行 kjIAep0rT  
after-acquired property 事后取得的财产 ^yWL,$  
after-hours dealing 市后交易 6</xL9#/  
after-tax profit 税后盈利；税后利润；税后溢利 zBCtd1Xrni  
agency agreement 代理协议 nr95YSH  
agency expenses 代理机构的开支 zNs55e.rx  
agency fee 代理费 aRj9E}  
Agency Law 《代理法》 3k\#CiB{  
agent 代理人；承销人 caIL&G,  
agent of company 公司代理人 d(\%Os  
agent's fee 代理人费；经纪费 Zq^At+8+  
aggregate 总计；总数；总体数字 APvDP?  
aggregate amount 总款额；总额 nL5cK:  
aggregate assets and liabilities 总体资产与负债 Z?6%;n^ 54  
aggregate at constant price 按固定价格计算的总体数字 Lb!Fcf|h  
aggregate demand 总需求 B-xGX$<z  
aggregate gross position 总持仓量 Yrb{ByO&  
aggregate limit 总限额  DGRXd#  
aggregate of salaries tax 合计薪俸税 *{YlN}vA  
aggregate performance 总体表现；总体业绩 T/b6f;t-s  
aggregate supply 总体供应 6"wlg!k8  
aggregate surplus 总盈余 y`VyQWW  
aggregate total 整体总额 Iox
gjUa  
aggregate value 总值；合计价值
I5`4Al  
aggregated basis 合计基准 gR&Q3jlIV  
aggregated net chargeable income 合计应课税入息实额 SzAJ2:qhl  
aggregation 合并计算；合计；总和 B~6&{7xc%  
aggregation of incomes of husband and wife 夫妇入息合并计算 P
Y_u/<u  
aggregation of property 财产的总和 34`'M+3  
agio 差价；贴水 8*W#DH!  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 .I7pA5V{#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *T-<|zQ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 {o)Lc6T8s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @'w"R/,n-@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 :G [|CPm-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c?tBi9'Y]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 q_Q/3rh  
agreement for a settlement 授产协议 y0Fb_"}  
agreement for assignment 转让协议 69PE9zz  
agreement for sale 售卖协议；买卖协议 |N4.u _hM  
agreement for sale and purchase 买卖协议 sGi"rg#  
agreement for the payment of interest 支付利息协议 S ^"y4-2  
agreement for the repayment of money 还款协议 \RNNg  
agreement of reinsurance 再保险协议 YpWPz %`:  
Agricultural Bank of China 中国农业银行 {ME2ImD  
air passenger departure tax 飞机乘客离境税 jfP*"uUK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rxe>}ZO  
airport tax 机场税 ,-$LmECg  
alcohol duty 酒精税 9eGyyZg  
alienation 让与；让渡；转让 4qO+_!x{)  
alimony 生活费；赡养费 GOj-)i/_  
All Ordinaries Index [AOI] 所有普通股指数 ot,jp|N>f~  
all risks 全险；综合险 QCD.YFM  
All Sales Record for Stock Market 《股票市场成交报告》 :nh_k4S@v  
Allied Capital Resources Limited 新联财务有限公司 ?}Z1bH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?5+.`L9H  
allocation letter 拨款信件 K`yRr`pW  
allocation of fund 分配款项；预留款项 1Lc#m`Jln  
allocation of profit 利润分配；溢利分配 6o!!=}'E[  
allocation warrant 拨款令 xmNB29#  
allotment 分配；配股 -Y1e8H ='  
allotment notice 股份配售通知；配股通知 Z)e/!~""]  
allotment of shares 股份分配 c>,'Y)8  
allowable 可获宽免；免税的 @GPCwE1  
allowable business loss 可扣除的营业亏损 o@r7 n>G  
allowable expenses 可扣税的支出 "LHcB]^<  
allowance 免税额；津贴；备抵；准备金 s28`OKC}  
allowance for debts 债项的免税额 !Xh=k36  
allowance for depreciation by wear and tear 耗损折旧免税额 g$":D  
allowance for funeral expenses 殡殓费的免税额 #9B)Xx!g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &Q%zl9g(g  
allowance for repairs and outgoings 修葺及支出方面的免税额 qt"G[9;  
allowance to debtor 给债务人的津贴 +
@A  
alteration of capital 资本更改 Rvkedb  
alternate trustee 候补受托人 c%^7!FSg  
amalgamation 合并 7G:s2432  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AhCW'.  
ambit of charges 征税范围；收费范围 )s)I2Z+  
amended valuation 经修订的估值 4qphA9i1  
American Commodities Exchange 美国商品交易所 h(<,fg1  
American Express Bank Limited 美国运通银行 /vY(o1o x  
American Stock Exchange 美国证券交易所 P!$Z
x)T  
amortization 摊销  H_B4  
amount due from banks 存放银行同业的款项 !lREaSM  
amount due from banks abroad 存放海外银行同业的款项 gcii9vz `  
amount due from holding companies 控股公司欠款 [8.c8-lZ^  
amount due from local banks 存放本港银行同业的款项 ~t@cO.c  
amount due to banks 银行同业的存款 wc0jhHZO ?  
amount due to banks abroad 海外银行同业的存款 mH54ja2  
amount due to holding companies 控股公司存款 5 z~1Dw  
amount due to local banks 本港银行同业的存款 s6ZuM/Q  
amount due to outport banks 外埠银行同业的存款 jG6]A"
pr  
amount for note issue 发行纸币的款额 H ;7(}:.  
amount of bond 担保契据的款额 j>*S5y.{  
amount of consideration 代价款额 =
4vy@7/  
amount of contribution 供款数额 8&;UO{  
amount of indebtedness 负债款额 pe0F0Ruy
 
amount of principal of the loan 贷款本金额 @:;)~V  
amount of rates chargeable 应征差饷数额 f& 0M*o,)  
amount of share capital 股本额 qsF<!'m7`  
amount of sums assured 承保款额 wJg1Y0nh  
amount of variation 变动幅度 )) Zf|86N  
amount of vote 拨款数额 >lmi@UN|k  
amount payable 应付款额 +ylTGSZS  
amount receivable 应收款额 !5wIIS:FT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'WMh8)  
analysis 分析 yID16
4&r  
ancillary risk 附属风险 E0BMv/r8b  
annual account 周年帐目；周年帐目报表；年度决算；年结 jAGTD I  
annual accounting date 年结日期 )r';lGh2#  
annual allowance 每年免税额；年积金；年度津贴；年津 "C?#
SO B  
annual balance 年度余额 062,L~&E  
annual disposable income 每年可动用收入 "MxnFeLM#  
annual estimates 周年预算 Okgv!Nt8)A  
annual fee 年费 k
Hkpx52  
annual general meeting 周年大会  ^le<}  
annual growth rate 年增率；每年增长率 [M?}uK ^  
annual long-term supplement 长期个案每年补助金 Q0$8j-1I  
annual pensionable emolument 可供计算退休金的年薪 T`/AY?#  
annual report 年报 >@BnV{ d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,V'o4]H  
annual return 周年报表；周年申报表；每年报税表格 rjl`&POqc  
Annual Return Rules 《周年报表规则》 32l3vv.j  
annual review of consumer prices 每年消费物价回顾 ImCe K  
annual roll-forward basis 逐年延展方式 v.\*./-
i  
annual salary 年薪 -Btk 3  
annual statement 年度报表；年度决算表 +[Dj5~V  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +_7*iJtD5  
annuitant 年金受益人 h,QKd>4:CF  
annuity 年金 9*$t!r{B@  
annuity contract 年金合约 +U:$(UV'A  
annuity on human life 人寿年金 tWo{7)Eb  
antecedent debt 先前的债项 _my"%@n  
ante-dated cheque 倒填日期支票 Pnw]Tm}g  
anticipated expenditure 预期开支 zh4#A <e  
anticipated net profit 预期纯利 1pQn8[sc@  
anticipated revenue 预期收入 Ulhk$CPA  
anti-inflation measure 反通货膨胀措施 YW-usvl&  
anti-inflationary stance 反通货膨胀立场 m%rd0=}57  
apparent deficit 表面赤字 \:R%4w#Jv  
apparent financial solvency 表面偿债能力 ,9?BcD1  
apparent partner 表面合伙人 ai}mOyJs  
application for personal assessment 个人入息课税申请书 >PB4L_1  
application of fund 资金应用 <CRP^_c  
application to release as liquidator and to destruct the books of accounts and documents QU#w%|
  
申请免除清盘人职务及毁灭帐簿与文件 b>_o xK  
appointed actuary 委任精算师 #1J &7F1  
appointed auditor 委任核数师；委任审计师 siXr;/n"  
appointed trustee 委任的受托人 {2qF
Y5H  
appointer 委任人 BMhy=+\  
apportioned pro rata 按比例分摊 /{|EAd{  
apportionment 分配；分摊 832v"kCD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YTAmgkF\4  
apportionment formula 分摊方程式 k")R[)92b?  
apportionment of estate duty 遗产税的分摊 |b[+I?X  
appraisal 估价；评估 L9-h;] x!  
appreciable growth 可观增长 tM2)k+fg  
appreciable impact 显着影响 BNz5lrfq  
appreciable increase 可观增长 +nUy,S?43  
appreciation 增值；升值 jNe`;o  
appreciation against other currencies 相对其他货币升值 8m5p_\&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P D4Tz!F  
appreciation tax 增值税 QFfK0X8cC  
appropriation 拨款；拨用；拨付 NHB4y/2  
appropriation account 拨款帐目 WegtyO  
Appropriation Bill 拨款法案 Z,`iO%W  
appropriation-in-aid system 补助拨款办法 0fc/wfv<  
approved assets 核准资产 0?sRDYaX;c  
approved basket stock 认可一篮子证券 aHlcfh9|  
approved budget 核准预算 b`L%t:u{d  
approved charitable donation 认可慈善捐款 Cv }Qwy  
approved charitable institution 认可慈善机构 gHhh>FFAq  
approved currency 核准货币；认可货币 Tfh 2.  
approved estimates 核准预算 FE" y\2}  
approved estimates of expenditure 核准开支预算 o5xAav"+>  
approved overseas insurer 核准海外保险人 `))\}C@k  
approved overseas trust company 核准海外信托公司 @95FN)TXZY  
approved pooled investment fund 核准汇集投资基金 a-y+@#;2_  
approved provident fund scheme 认可公积金计划 nv)2!mAh\  
approved provision 核准拨款 ;V^ 112|C  
approved redeemable share 核准可赎回股份 1D16  
approved regional stock 认可地区性证券 ]e>RK'  
approved retirement scheme 认可退休金计划 ~+bv6qxg]\  
approved subordinated loan 核准附属贷款 l6(-I Tb  
arbitrage 套戥；套汇；套利 h H <J,Wn  
arbitrageur 套戥者；套汇者 O#&c6MDB:  
arbitrary amount 临时款项 0ph{  
arrangement 措施；安排；协定 VQY&g;[d  
arrears 欠款 (Lo%9HZ1Mx  
arrears of pay 欠付薪酬 e'~Zo9`r6  
arrears of revenue 逾期未收税款；逾期未收的帐项 5'0xz.)!  
articles of association 组织章程；组织细则；组织章程细则 X_qf"|i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g wz7krUTe  
ascertainment of profit 确定利润 qL5{f(U4<  
"Asia Clear" “亚洲结算系统” Jm|+-F@I  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *eIJwXE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .R)PJc5^  
Asian Development Fund [ADF] 亚洲发展基金 w0|gG+x jS  
Asian dollar bond 亚洲美元债券 ]DZE%  
Asian dollar market 亚洲美元市场 ~UyV<  
Asian dollar rate 亚洲美元利率 ktK_e  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~CtL9m3tO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *J$=.fF1  
asked price 沽盘；喊价；索价；卖方报价 $=5=NuX  
assessable income 应评税入息 BQBeo&n6  
assessable loss 应评税亏损 RE}?5XHb  
assessable profit 应评税利润 : m)   
assessable value 应评税值 Ib|Rf;J~-  
assessed profit 估定利润 bB }
$'  
assessed value 经评估价值 >:zK?(qu,N  
assessment 评税；评定；估价；评税单 :}r.  
assessment number 评税编号；估价编号 h tx;8:  
assessment of additional tax 补加税评税 f}Np/  
assessment of performance 业绩评估；实绩评价 vgD {qg@  
Assessor 评税主任 Bt1p'g(V|  
asset price bubbles 资产价格泡沫 V<D.sd<  
asset-backed securities 具资产保证的证券 /y A7%2  
assets accretion 资产增值 !E,A7s  
assets and liabilities 资产与负债 KQ`qpX^d  
assets betterment statement 资产递增表；资产改进表 _8Z_`@0  
assets lending 实物放款；有抵押贷款 R-NS,i={
 
assets of the company passing on the death 死者去世时转移的公司资产 Q9Uf.Lh2  
assets pledged as security for liabilities 用作负债抵押的资产 p(PMZVV`  
assets portfolio 资产投资组合 PGYXhwOI  
assets price 资产价格 I+Jm>XN  
assets quality 资产质素 L,SGT
8lL  
assets realization 资产变现 dcLA1sN,  
assets refinancing arrangement 资产再集资安排 k4,BNJt'Z  
assets securitization 资产证券化 ?6(I V]  
assets situated outside Hong Kong 在香港以外地方的资产 UJ0<%^f   
assets stripping 削减资产；拆卖资产 Dw=gs{8D  
assets value 资产值 wUiys/OVM  
assignee 承让人 3= DNb+D!  
assignment 转让；转让书；转让契 Au
{<hQ=  
assignment of interest 权益转让 ^M%uV  
assignment of letters patent and trade mark 专利证书及商标转让 %@;6^=  
assignment of property 物业转让；物业转让书 d}LRl"_n  
assignment right 转让权 @S|jC2^+h  
assignor 转让人 H~GQ;PhRx  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 A 6OGs/:&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Na$Is'F&p  
associate member 附属会员 uum;q-"  
associated body corporate 相联法人团体 F.-R r  
associated company 相联公司；联属公司 lE!a  
associated corporation 相联法团 \\{J'j>{f  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @+'-
ADX  
公认会计师公会〔英国〕 S;~g3DCd  
Association of Futures Exchange Brokers 香港期货经纪协会 ixW@7m  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 gzBy?r> r  
association of underwriters 承保人组织 |u0(t,T  
assumption of control 接管 AtU v71D:  
assurance 担保；保险；转易；转易书 (Fynok  
assurance of interest 权益的转易 QU%I4
3  
at 19XX price 按一九ＸＸ年价格计算 YX=2jI  
at a discount 按赔价计算；按贴水价格计算；打折扣 BBH0OiV=  
at a premium 按溢价计算；按升水价格计算 `Ja?fI'H-  
at call 通知付款；按通知 !>BZ6gn5  
at constant market price 按固定市价计算 p/JL9@:'  
at constant price 按固定价格计算 =8r 0 (c  
at cost 按成本计算  %ObLWH'  
at current market price 按当时市价计算；按现时市价计算 AS E91T~  
at current price 按当时价格计算；按现时价格计算 >ELlnE8  
at factor cost 按要素成本计算；按生产要素成本计算 Vw#_68EybM  
at money-of-the-day price 按付款当日价格计算 6'kS_Zu{<  
at or better 按指定或较佳价位〔买卖指令〕 c1$ngH0  
at par 按面值计算；平价 u5 {JQO  
at sight 见票即付 89n:)|rWq  
at the close 按收市盘 nB%;S  
at the opening 按开市盘 4|mD*o  
attestation 见证；见证条款 Z|_K6v/c  
at-the-money option 平价期权 GwG4LIp  
attorney 受权人；受托代表人 '"?C4mbSl  
attornment 新拥有人承认书 '"<6.,Ae  
attributable profit 可归属利润 =Zu^80/  
attributable share value 可归属股份价值 /n5F(5<  
Auckland Stock Exchange 奥克兰证券交易所 %q!8={J8  
auction 拍卖 Ypei
y`.  
auctioneer 拍卖商 U~} U\_  
audit 审计；核数 HD
da@Jy  
Audit Commission 审计署 PqyA1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] R)M_|ca  
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〕 f6_];]yP  
audit review 帐目审查 Xcrk;!IB?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pM{nh00[  
audited account 审计帐目；经审计的帐目 Z.W66\8~}^  
audited annual account 经审计的周年帐目 s[K^9wz  
audited balance sheet 经审计的资产负债表 Rl
qQ  
auditor 核数师；核数主任；审计师 &ISb~5  
auditor's certificate 核数师证明书；审计师证明书 :Xn7Ha[f  
auditor's report 核数师报告；审计师报告 !ALKSiSl  
Aussie bond 澳元债券 Yk'9U-.mc  
austerity budget 紧缩预算 PzV@umC1#f  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B|C/ Rk6?  
Australia All Ordinaries Index 澳洲所有普通股票指数 +$$$  
Australian Dollar [AUD] 澳元 #'-Sh7ycW  
Australian Options Market 澳大利亚期权市场 UK$ms~H  
Australian Securities Commission 澳洲证券事务监察委员会 `6[I^qG".  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^K7ic,{  
Australian Stock Exchange 澳大利亚证券交易所 %.<H=
!$  
Austrian Schilling [ATS] 奥地利先令 JOb*-q|y  
authentication 认证；鉴证 j:}J}P  
authority to purchase 委托购买证；委购书 :}h>by=  
authorization 认可；核准；授权；授权书 rQOWLg!"  
authorization by direction 指示授权 t~e<z81p  
authorization by instruction 指令授权 [6)UhS8  
authorization by warrant 令状授权 KjFK/Og.  
authorization of unit trust 单位信托的认可 Ti2Ls5H}  
authorized agent 指定代理人
!IC-)C,q  
authorized capital 法定资本 bae\Zk%`^  
authorized clerk 出市员 1=|7mehL%  
authorized dealer 认可交易商 {^m(,K_  
authorized financial institution 认可财务机构 ?_oF:*~\  
authorized fund 认可基金 [F_/2+e  
authorized fund house 获授权的基金公司；认可基金公司 [97KBoSU  
authorized institution 认可机构 c9\2YKo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
anj#@U;!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +vNZW@_$D  
authorized insurer 获授权保险人；获认可承保人 ari7iF~j  
authorized investment 特准投资项目 (faK+z,*6R  
authorized person 获授权人 %*o8L6Hn  
authorized representative 获授权代表 'qArf   
authorized share capital 法定股本 =\,uy8HX  
automated quotation system 自动报价系统 zP:cE  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] FYb34LY  
自动交易系统〔香港期货交易所有限公司〕 W(25TbQ  
automatic adjustment mechanism 自动调整机制 65oWD-  
automatic adjustment system 自动调整系统 zOHypazOTq  
Automatic Clearing House 自动票据交换所 kWlAY%  
automatic exchange rates accumulation system 自动化汇率累集系统 /Y&02L%\3s  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *d(SI<j  
automatic teller machine [ATM] 自动柜员机 Z2Zq'3*  
autopay 自动转帐 2[B4f7  
available assets 可用资产 SR^_cpZoi  
available fiscal reserve 现存财政储备 kF{*(r=.o  
available profit 可用利润 &(zfa&j|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 aZe
t0?Qr  
average 平均；平均数；海损 Aj9Ji"18za  
average basic salary 平均基本薪金 x$wd O  
average consumer expenditure 平均消费开支；一般消费开支 [xfaj'j=@  
average cost 平均成本 ewuXpv%vwW  
average cost of land production 增辟土地平均成本 ="%W2  
average daily turnover 平均每日成交额 !@I}mQ ~  
average daily wage rate 平均每日工资率 N7%TYs  
average expenditure pattern 平均开支模式 QN>7~=`  
average growth rate 平均增长率 ckjrk  
average net fixed assets 固定资产平均净值 ,;<RW]r-P  
average of relatives 相对价格平均数 sBK <zR  
average price 平均价格 7 uMd ZpD  
average propensity to consume 平均消费倾向；一般消费倾向 YB)3X[R+0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 E15vq6DKF  
average rate 平均率 ~gI{\iNF/  
average revenue 平均收入；平均收益 "o&HE@t  
average stock 平均库存；平均存货 n;8'`s  
average yearly rent 平均年租 K9[e>  
avoidance of double taxation 避免双重课税 wQ+dJ3b$  
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
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