一些有用的会计术语(也不知道发的地方对不对)A

A: oAX-Sg-/$  
A share Ａ股；甲类股份 Z1FO.[FV  
abatement of tax 减税；减扣免税额 q
!k F  
ABN AMRO Bank N.V. 荷兰银行 AF1";duA  
above-the-line expenditure 线上项目支出；经常预算支出 <R7*
00  
above-the-line receipt 线上项目收入；经常预算收入 xa`&/W>  
ABSA Asia Limited 南非联合亚洲有限公司 ]],6Fi+  
absolute change 绝对数值变更 >eg&i(C+  
absolute expenditure 实际开支 sQ/7Mc  
absolute guideline figure 绝对准则数字 n*^g^gp  
absolute interest 绝对权益 ei;
wT  
absolute order of discharge 绝对破产解除令 oh`I$  
absolute profit margin 绝对利润幅度 `e0U-W]kF  
absolute value 实值；绝对值 sB_o HUMH6  
absolutely vested interest 绝对既得权益 !ZbNW4rIP  
absorbed cost 已吸收成本；已分摊成本 U`JzE"ps]  
absorption 吸收；分摊；合并 +(5H$O{h  
absorption rate 吸收率；摊配率；分摊率 owTW_V  
ACB Finance Limited 亚洲商业财务有限公司 ?#xNz=V  
acceptable form of reciprocity 合理的互惠条件 $EbxV"b+  
acceptable rate 适当利率；适当汇率 2#LcL  
acceptance agreement 承兑协议 J"8bRp=/|  
acceptance for honour 参加承兑 e| (jv<~r  
acceptor 承兑人；接受人；受票人 yUQ;tTI  
acceptor for honour 参加承兑人 GBvB0kC)c  
accident insurance 意外保险 VuwBnQ.2k  
Accident Insurance Association of Hong Kong 香港意外保险公会 j?1\E9&4-Q  
accident insurance scheme 意外保险计划 {nT !|S)$  
accident year basis 意外年度基准 -[s*R%w  
accommodation 通融；贷款 ](NSpU|*  
accommodation bill 通融票据；空头票据 g# :|Mjgh  
accommodation party 汇票代发人 {a9Z<
P  
account balance 帐户余额；帐户结余 ??{(.`}R~  
account book 帐簿 -8qLshQ  
account collected in advance 预收款项 9Ps:]Kp!vN  
account current book 往来帐簿 ]DdD FLM  
account of after-acquired property 事后取得的财产报告 4x=rew>Ew  
account of defaulter 拖欠帐目
Mk= tS+  
account payable 应付帐款 Hjli)*ev  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M|FwYF^  
account receivable 应收帐款 +&tY&dQQB  
account receivable report 应收帐款报表 *9%<}z  
account statement 结单；帐单；会计财务报表 E=w$r  
account title 帐户名称；会计科目 C/e`O|G  
accountant's report 会计师报告 ;u,%an<(  
Accountant's Report Rules 会计师报告规则
|hehROUn  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "OF
YVK\]i  
Accounting Arrangements 《会计安排》 1j6ZSE/*|  
accounting basis 会计基础 <\?ySto  
accounting by Official Receiver 破产管理署署长呈交的帐目 Wt"@?#L  
Accounting Circular 《会计通告》 n.67f  
accounting class 会计类别 ?)1h.K1}M  
accounting date 记帐日期；会计结算日期 o(>!T=f  
accounting for money 款项核算 [9a0J):w{  
Accounting Officer 会计主任 bOux8OHt*  
accounting period 会计报告期；会计期 oo3ZYA  
accounting policy 会计政策；会计方针 x2/|i?ZO  
accounting practice 会计惯例 LLg ']9  
accounting principle 会计准则 ;=hl!CB  
accounting record 会计记录 b]~X U  
accounting report 会计报告 wCe
Ss=[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >DQl&:-)t  
Accounting Society of China 中国会计学会 7'j?GzaQ+  
accounting statement 会计报表 8 +xLi4Pw  
accounting system 会计制度；会计系统 WE4
:Jy  
accounting transaction 会计事项；帐务交易 {O#=%o[  
accounting treatment 会计处理 K8{j oh  
accounting year 会计年度 .%3bXK+F  
accretion 增值；添加 mT5d[lz  
accrual 应计项目；应累算数目 I1kx3CwJ{P  
accrual basis 应计制；权责发生制 J @"wJEF  
accrual basis accounting 应计制会计；权责发生制会计 d7^:z%Eb|  
accrue 应累算；应计 W+a>*#*  
accrued benefit 应累算利益  ~MyP4x/  
accrued charges 应计费用 /J3e[?78u  
accrued cumulative preference share dividend 应累算的累积优先股股息 X.,SXNS+B  
accrued expenses 应累算费用 (SoV2[|  
accrued interest payable 应付利息；应计未付利息 ;7 i0ko9  
accrued interest receivable 应收利息；应计未收利息 > zh%CF$  
accrued right 累算权益 aCX](sN  
accruing profit 应累算的利润 {{f%w$r(  
accumulated fiscal reserve 累积财政储备 LcE!e%3  
accumulated profit 累积利润；滚存溢利 }@4m@_gR?  
accumulated reserve 累积储备 }0?642 =-  
accumulation of surplus income 累积收益盈余 +KD
B^{  
acquired assets 既得资产 I5Foh|)  
acquisition 收购；购置；取得 O9A.WSJ >}  
acquisition cost 购置成本 d4[M{LSl  
acquisition expenses 购置费用 0Apdhwk~  
acquisition of 100% interest 收购全部股权 @pYAqX2  
acquisition of control 取得控制权 )#T(2A  
acquisition of fixed assets 购置固定资产 ]&yO>\MgJB  
acquisition of shell “买壳” Mmbb}(<  
acquisition price 收购价 SYB
} e  
act of God 天灾 %#02Z%?%  
acting partner 执事合伙人 bU=!~W5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -'&MT :L  
active partner 积极参与的合伙人 +kH*BhSj  
active trading 交投活跃 kE,~NG9P
  
actual circulation 实际流通 qUx!-DMY  
actual cost 实际成本 ep3_G\m  
actual expenditure 实际开支；实际支出 !s?vj
<  
actual income 实际入息；实际收入；实际收益 '7 6}6G%  
actual market 现货市场 nBaY|  
actual price 现货价；实际价格 q*@7A6:FV>  
actual profit 实际利润 5IBe;o  
actual quotation 实盘；实际价位；实际报价 E0>4Q\n{  
actual year basis 按实际年度计算 @;fdf3ian  
actuals 实货 ov#/v\|0  
actuarial investigation 精算调查 4cr >sz  
actuarial principle 精算原则 XkCbdb  
actuarial report 精算师报告 P00d#6hPJ  
Actuarial Society of Hong Kong 香港精算学会 +J]3)8y+  
actuarial valuation 精算师估值 7zVaj"N(  
actuary 精算师 mNKe,H0  
ad referendum agreement 暂定协议；有待覆核的协定 ;6L<Syl5  
ad valorem duty 从价税；按值征税 0DIaXdOdW+  
ad valorem duty system 从价税制 n+rAbn5o$  
ad valorem fee 从价费 g*
b%  
ad valorem tariff 从价关税 %$Wt"~WE"O  
additional allowance 额外免税额 '-4);:(^  
additional amount for unexpired risk 未过期风险的额外款额 IJs*zzR  
additional assessable profit 补加应评税利润
t=~al8  
additional assessment 补加评税 JQ%e'  
additional commitment 额外承担 V(=~p[  
additional commitment vote 额外承担拨款 N/8qd_:8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2 Nr j@q  
additional dependent parent allowance 供养父母额外免税额 Z%N{Y x(  
additional provision 额外拨款 G!8O*4+A  
additional stamp duty 附加印花税 IpoZ6DB$  
additional tax 补加税罚款；补加税款 WsL*P.J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d&wg\"E  
adjudged bankrupt 被裁定破产 O=MO M  
adjudicated bankrupt 裁定破产人 be$wGO=Ts  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E3_e~yu&  
adjudication of bankruptcy 裁定破产；宣告破产 6*S|$lo9B  
adjudication of insolvency 裁定无力偿还债务 ^uMy|d  
adjusted actual 经调整的实数；调整后的实数 e8a_)TU?  
adjusted current assets 经调整的流动资产；调整后的流动资产 %QVX1\>]  
adjusted figure 经调整的数字；调整后的数额 I/Hwf  
adjusted liabilities 经调整的负债；调整后的负债 a_L&*%;  
adjusted loss 经调整的亏损；调整后的亏损 >9Fs)R]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  |UZ#2  
adjusted profit 经调整的利润；调整后的利润 ]B:g<}5$4  
adjusted surplus 经调整的盈余额；调整后的盈余额 p;"pTGoWi  
adjusted value 经调整的价值；调整后的价值 E&#AX:  
adjustment 调整；修订；理算〔保险〕 vy,ER<  
adjustment centre 调剂中心 FaPX[{_E  
adjustment lag 调整过程的时间差距；调整时差 Jq l#z/z  
adjustment mechanism 调整机制 0 4x[@f`  
adjustment of loss 亏损调整 C^aP)& qt  
adjustment process 调整过程；调整程序 QSW03/_f  
adjustment range 调整幅度 gPT-zul  
administered exchange rate 受管制汇率 245(ajxHC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bkceR>h%  
administration expenses 行政费用 {K09U^JU  
administration fee 手续费；行政费 \d&j`UVY  
administration in bankruptcy 破产管理 bguhx3s  
administration order 遗产管理令 M9_ y>N[0  
administrator 管理人；遗产管理人 a,#f%#J\  
administrator of the estate 遗产管理人 I$n 0aR6  
admission of debt 债项承认书 zob^z@2  
admission of proof 接纳债权证明 ^a[7qX_B  
advance 放贷款项；垫付款项；预支款项；预付款项 %?<C ?.  
advance account 暂支帐目；预付款帐户 <[Q#}/$"  
advance compensation 预付补偿金 (VO) Q  
advance from shareholder 股东垫款 w_ kHy_)  
advance pending reimbursement 预支以待日后付还 IwZn%>1N  
advanced economy 先进经济体系 e/6WhFN#  
advancement 预付；预付财产 n (C*LK  
advances warrant 垫款令 GLcf'$l  
advancing 贷出 d?oupW}uu  
adverse balance 逆差 1C{n!l  
adverse exchange 逆汇 ivb&J4?y  
advertisement addressed to shareholders 在报章刊登的致股东通告 2rB$&>}T  
advice for collection 托收通知书 V.XHjHT  
advice of drawing 提款通知书；汇票通知书 6A
Lf`:  
advice of payment 付款通知 js^@tgf$x&  
Advisory Committee [Securities and Futures Commission] G':mc{{  
谘询委员会〔证券及期货事务监察委员会〕 f#ID:Ap3  
Advisory Committee on Diversification 经济多元化谘询委员会 =V5<>5"M?  
affidavit 誓章；遗产申报誓章 U8c0N<j  
affidavit of no receipt 述明无收款的誓章 _.' j'j%  
affiliate 联号；联营公司；附属公司 HN7(-ml=B  
affiliated company 附属公司；联号；联营公司 6m_Y%&   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pT>[w1Kk^  
affordability 负担能力 J|W~\(W6i  
African Development Bank [AfDB] 非洲开发银行 8do]5FE  
after-acquired property 事后取得的财产 f` 2W}|(jA  
after-hours dealing 市后交易 U)=StpTT  
after-tax profit 税后盈利；税后利润；税后溢利 B0?E$8a  
agency agreement 代理协议 |+~CdA  
agency expenses 代理机构的开支 _'ltz!~  
agency fee 代理费 pZ/x,b#.  
Agency Law 《代理法》 7 }4T)k(a  
agent 代理人；承销人 C;0H _  
agent of company 公司代理人 YjdCCju  
agent's fee 代理人费；经纪费 b
*',(J94  
aggregate 总计；总数；总体数字 RgHPYf{  
aggregate amount 总款额；总额 9.m_3"s  
aggregate assets and liabilities 总体资产与负债 S:v]
3G  
aggregate at constant price 按固定价格计算的总体数字 >~){KV1~  
aggregate demand 总需求 R56:}<Y,  
aggregate gross position 总持仓量 _k\*4K8L  
aggregate limit 总限额 IiHl"2+/  
aggregate of salaries tax 合计薪俸税 beRpA;  
aggregate performance 总体表现；总体业绩 B[Fx2r`0  
aggregate supply 总体供应 R(74Px,/  
aggregate surplus 总盈余 >)=FS.?]  
aggregate total 整体总额 gGxgU$`#c  
aggregate value 总值；合计价值 P
p7}|/  
aggregated basis 合计基准 j5Vyo>  
aggregated net chargeable income 合计应课税入息实额 :7KcD\fCj  
aggregation 合并计算；合计；总和 \zR@FOl`q  
aggregation of incomes of husband and wife 夫妇入息合并计算 q{ItTvL  
aggregation of property 财产的总和 S;kI\;  
agio 差价；贴水 &?"(al?  
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》 \l?\%aqm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment VU J*\Sg  
《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》 Ck%nNy29  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3 q^3znt  
《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》 %E}f7GT4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6%sX<)n%]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -%E+Yl{v  
agreement for a settlement 授产协议 y))d[1E  
agreement for assignment 转让协议 !o+#T==p  
agreement for sale 售卖协议；买卖协议 [w'Y3U\i  
agreement for sale and purchase 买卖协议 ry\Nm[SQ  
agreement for the payment of interest 支付利息协议 7;:R\d6iL  
agreement for the repayment of money 还款协议 EdlU}LU  
agreement of reinsurance 再保险协议 2.{:PM4Z4  
Agricultural Bank of China 中国农业银行 |Gx-c ,{{  
air passenger departure tax 飞机乘客离境税 OCnQSkj  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a x4V(  
airport tax 机场税 \L>3E#R-Q  
alcohol duty 酒精税 RZ#b)
l  
alienation 让与；让渡；转让 5<wIJ5t  
alimony 生活费；赡养费
1//d68*"  
All Ordinaries Index [AOI] 所有普通股指数 F.i*'x0u  
all risks 全险；综合险 i+( k  
All Sales Record for Stock Market 《股票市场成交报告》 }dQW-U  
Allied Capital Resources Limited 新联财务有限公司 @;_xFL;{g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 K'kWL[Ut!  
allocation letter 拨款信件 .:A9*,  
allocation of fund 分配款项；预留款项 8C7$8x]mM  
allocation of profit 利润分配；溢利分配 -`sK?*[{J  
allocation warrant 拨款令 % 3d59O  
allotment 分配；配股 xa5^h]o  
allotment notice 股份配售通知；配股通知 i2j_=X-  
allotment of shares 股份分配 m^Qc9s#D  
allowable 可获宽免；免税的 \2KwF}[m  
allowable business loss 可扣除的营业亏损 48vKUAzx`  
allowable expenses 可扣税的支出 S+ gzl#r  
allowance 免税额；津贴；备抵；准备金 4/vQ/>c2j  
allowance for debts 债项的免税额 .;&c<c|  
allowance for depreciation by wear and tear 耗损折旧免税额 FpN>T  
allowance for funeral expenses 殡殓费的免税额 89e<,f`h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -L%tiz`_  
allowance for repairs and outgoings 修葺及支出方面的免税额 3qwi)nm  
allowance to debtor 给债务人的津贴 w/BaaF.0  
alteration of capital 资本更改 _^]2??V  
alternate trustee 候补受托人 -7,xjn  
amalgamation 合并 ;*>Y8^K&Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EVZuwbO)|  
ambit of charges 征税范围；收费范围 &o%IKB@  
amended valuation 经修订的估值 j;6kN-jx  
American Commodities Exchange 美国商品交易所 21Mr2-#z  
American Express Bank Limited 美国运通银行 *WdnP.'Y  
American Stock Exchange 美国证券交易所 qIIc>By(\"  
amortization 摊销 g
\^7
Q  
amount due from banks 存放银行同业的款项 `1k0wT(  
amount due from banks abroad 存放海外银行同业的款项 ,7-@eZ  
amount due from holding companies 控股公司欠款 r#hA kOw  
amount due from local banks 存放本港银行同业的款项 OZ##x  
amount due to banks 银行同业的存款 ,'w9@A  
amount due to banks abroad 海外银行同业的存款 ncZ5r0  
amount due to holding companies 控股公司存款 Q
{-T;T  
amount due to local banks 本港银行同业的存款 *gF8"0s  
amount due to outport banks 外埠银行同业的存款 {ZQ|Ydpk  
amount for note issue 发行纸币的款额 ZmU7tK  
amount of bond 担保契据的款额 uv,&/,;S  
amount of consideration 代价款额 TK^9!3  
amount of contribution 供款数额 :'p+Ql~c  
amount of indebtedness 负债款额 K,_d/(T4  
amount of principal of the loan 贷款本金额 ;|7]%Z}%  
amount of rates chargeable 应征差饷数额 3H"bivK
 
amount of share capital 股本额 vdA3  
amount of sums assured 承保款额 7bJAOJ'_  
amount of variation 变动幅度 xh|NmZg  
amount of vote 拨款数额 _voU^-  
amount payable 应付款额 21ng94mC  
amount receivable 应收款额 0 ~K4vSa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |uL"/cMW7  
analysis 分析 :+Ti^FF`w  
ancillary risk 附属风险 r0jhIE#  
annual account 周年帐目；周年帐目报表；年度决算；年结  {}x{OP  
annual accounting date 年结日期 ~Y;_vU  
annual allowance 每年免税额；年积金；年度津贴；年津 "A?&`}%  
annual balance 年度余额 K6 D3  
annual disposable income 每年可动用收入 LWwWxerZ  
annual estimates 周年预算 X|]&K  
annual fee 年费 {Aq2}sRl{  
annual general meeting 周年大会 ))Q3;mI"  
annual growth rate 年增率；每年增长率 VaKBS/y"  
annual long-term supplement 长期个案每年补助金 ~Psv[b=]  
annual pensionable emolument 可供计算退休金的年薪 uRIa Nwohv  
annual report 年报 !<'0 GOl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qn0 1ig  
annual return 周年报表；周年申报表；每年报税表格 (rFXzCI  
Annual Return Rules 《周年报表规则》 `wrN$&  
annual review of consumer prices 每年消费物价回顾 +2Xq+P  
annual roll-forward basis 逐年延展方式 wP-BaB$_  
annual salary 年薪 Y243mq-  
annual statement 年度报表；年度决算表 L{)*evBL  
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 ]rAaErB';  
annuitant 年金受益人 Y9^;TQ+#  
annuity 年金 R|tf}~u !x  
annuity contract 年金合约 {Ee[rAVGp  
annuity on human life 人寿年金 lJ y\Ky(*  
antecedent debt 先前的债项 A\xvzs.d  
ante-dated cheque 倒填日期支票 M{)7C,'  
anticipated expenditure 预期开支 oY;=$8y<q  
anticipated net profit 预期纯利 ?-.Qv1hs6p  
anticipated revenue 预期收入 bSbUf%LKt  
anti-inflation measure 反通货膨胀措施 a[).'$S}'  
anti-inflationary stance 反通货膨胀立场 ^R;Qa#=2  
apparent deficit 表面赤字 m~$S]Wf  
apparent financial solvency 表面偿债能力 EGD&/%aC  
apparent partner 表面合伙人 #0*OkZMt  
application for personal assessment 个人入息课税申请书 Dq$co1eT  
application of fund 资金应用 R>|)-"b( `  
application to release as liquidator and to destruct the books of accounts and documents 6,J:sm\  
申请免除清盘人职务及毁灭帐簿与文件 $<c;xDO&t  
appointed actuary 委任精算师 0xZX%2E  
appointed auditor 委任核数师；委任审计师 0J \hku\  
appointed trustee 委任的受托人 |-vc/t2k>T  
appointer 委任人 \~ACWF7l  
apportioned pro rata 按比例分摊 uIeD.I'@{5  
apportionment 分配；分摊 O C qI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y&F0IJ|`@M  
apportionment formula 分摊方程式 bi=IIVlH  
apportionment of estate duty 遗产税的分摊 ??MF8uv  
appraisal 估价；评估 e/S^Rx4W  
appreciable growth 可观增长 H6fR6Kr4j  
appreciable impact 显着影响 XMJEIG  
appreciable increase 可观增长 (j*1sk  
appreciation 增值；升值 .PAR  
appreciation against other currencies 相对其他货币升值 4I %/}+Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I[td:9+hK@  
appreciation tax 增值税 *d%U]Hby,  
appropriation 拨款；拨用；拨付 Xj;\ROBH-  
appropriation account 拨款帐目 f*uD9l%/  
Appropriation Bill 拨款法案 XwerQwO=  
appropriation-in-aid system 补助拨款办法 )U$]J*LI  
approved assets 核准资产 !}[cY76_  
approved basket stock 认可一篮子证券 ~sk{O%OI  
approved budget 核准预算 uoX] #<1J  
approved charitable donation 认可慈善捐款 +WGL`RP  
approved charitable institution 认可慈善机构 RMrrLT  
approved currency 核准货币；认可货币 ,sn/FT^; q  
approved estimates 核准预算 +[2X@J  
approved estimates of expenditure 核准开支预算 OvFWX%uY  
approved overseas insurer 核准海外保险人 hp:8e@  
approved overseas trust company 核准海外信托公司 h~F`[G/'  
approved pooled investment fund 核准汇集投资基金 "@h 5 SF  
approved provident fund scheme 认可公积金计划 pt
cG:  
approved provision 核准拨款
kVG]zt2  
approved redeemable share 核准可赎回股份 NEY b-#v  
approved regional stock 认可地区性证券 fBZ\,  
approved retirement scheme 认可退休金计划 3aK/5)4|B  
approved subordinated loan 核准附属贷款 BAUo`el5  
arbitrage 套戥；套汇；套利 !uno!wUIYd  
arbitrageur 套戥者；套汇者 `;'fCO!  
arbitrary amount 临时款项 [
>pqf  
arrangement 措施；安排；协定 HJV8P2f8`  
arrears 欠款 QqS?
-   
arrears of pay 欠付薪酬 P2Or|_z  
arrears of revenue 逾期未收税款；逾期未收的帐项 KR4vcI[4  
articles of association 组织章程；组织细则；组织章程细则 G\HU%J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r]0UF0#  
ascertainment of profit 确定利润 [u=DAk?8  
"Asia Clear" “亚洲结算系统” K9
BoIHo  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a%h'utF{[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #_zd`s3k  
Asian Development Fund [ADF] 亚洲发展基金 Qey6E9eCA  
Asian dollar bond 亚洲美元债券 Sn_zhQxG  
Asian dollar market 亚洲美元市场 Ob|[/NN  
Asian dollar rate 亚洲美元利率 l:Y$A$W]>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 JN{xh0*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YflotlT}  
asked price 沽盘；喊价；索价；卖方报价 1V@\L|Y  
assessable income 应评税入息 9gz"r  
assessable loss 应评税亏损 qtv>`:neB  
assessable profit 应评税利润 FyZiiH4|  
assessable value 应评税值 zF F=v7[j  
assessed profit 估定利润 limzDQ^  
assessed value 经评估价值 1f.xZgO/2  
assessment 评税；评定；估价；评税单 o4Bl!7U  
assessment number 评税编号；估价编号 Vu6pl  
assessment of additional tax 补加税评税 ,Cj8{s&;
 
assessment of performance 业绩评估；实绩评价 l5jW`cl1  
Assessor 评税主任 v7l4g&  
asset price bubbles 资产价格泡沫 }PR^Dj.  
asset-backed securities 具资产保证的证券 K%p*:P  
assets accretion 资产增值 /&+6nOP  
assets and liabilities 资产与负债 !Qg%d&q.Sx  
assets betterment statement 资产递增表；资产改进表 >VAZ^kgi  
assets lending 实物放款；有抵押贷款 \sy;ca)[6g  
assets of the company passing on the death 死者去世时转移的公司资产 Z~Mq5#3F  
assets pledged as security for liabilities 用作负债抵押的资产 Q)l]TgvSe  
assets portfolio 资产投资组合 ^z[-pTY  
assets price 资产价格 LX %8a^?;  
assets quality 资产质素  xYMNyj~  
assets realization 资产变现 JMMsOA_]  
assets refinancing arrangement 资产再集资安排 J{Z-4y  
assets securitization 资产证券化 zn |=Q$81  
assets situated outside Hong Kong 在香港以外地方的资产 C+WHg-l  
assets stripping 削减资产；拆卖资产 ; md{T'  
assets value 资产值 9u'hC
i(  
assignee 承让人 3,K*r"=  
assignment 转让；转让书；转让契 F7(~v2|  
assignment of interest 权益转让 lRn6Zh  
assignment of letters patent and trade mark 专利证书及商标转让 v!;E1  
assignment of property 物业转让；物业转让书 t `4^cd5V  
assignment right 转让权 d E@R7yU@  
assignor 转让人 `;^%t   
associate 有联系的人；有关连人士；相联者；合伙人；联系人 VesO/xG<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o3;u*f0rWn  
associate member 附属会员 X-Sso9/q.  
associated body corporate 相联法人团体 EO|r  
associated company 相联公司；联属公司 ))n7.pB9/  
associated corporation 相联法团 o(W|BD!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mne^PSI:  
公认会计师公会〔英国〕 ?-FSDNQ  
Association of Futures Exchange Brokers 香港期货经纪协会 ]`D(/l'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^}2 ie|  
association of underwriters 承保人组织 Qa,^;hZWS  
assumption of control 接管 !U"1ZsO)l  
assurance 担保；保险；转易；转易书 (u]ajT  
assurance of interest 权益的转易 /~_Cb=7  
at 19XX price 按一九ＸＸ年价格计算 p6V`b'*>  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,EgIH%*g  
at a premium 按溢价计算；按升水价格计算 {-rK:*yP'u  
at call 通知付款；按通知 -=E/_c;  
at constant market price 按固定市价计算 yG0Wr=/<?  
at constant price 按固定价格计算 mI=^7'Mk  
at cost 按成本计算 b'$j* N  
at current market price 按当时市价计算；按现时市价计算 ;8~`fK  
at current price 按当时价格计算；按现时价格计算 XR^VRn6O  
at factor cost 按要素成本计算；按生产要素成本计算 b; SFnZa8  
at money-of-the-day price 按付款当日价格计算 S.+)">buH  
at or better 按指定或较佳价位〔买卖指令〕 V*l0|,9  
at par 按面值计算；平价 4/{Io &|  
at sight 见票即付 ~'WvIA (  
at the close 按收市盘 ufdC'2cp8  
at the opening 按开市盘 tR5zlm(}  
attestation 见证；见证条款 TJ9,c2d+  
at-the-money option 平价期权 _%s_w)  
attorney 受权人；受托代表人 B{ NKDkDH  
attornment 新拥有人承认书 FhB^E$r%  
attributable profit 可归属利润 Vgs( feGs  
attributable share value 可归属股份价值 JF*JFOb  
Auckland Stock Exchange 奥克兰证券交易所 F9e$2J)C  
auction 拍卖 W%09.bF  
auctioneer 拍卖商 ]lF'o&v]  
audit 审计；核数 jlER_I]  
Audit Commission 审计署 :^SpKe(7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ->}K-n ),  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 qEE3x>&T]  
audit review 帐目审查 z9$x9u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 VEd#LSh  
audited account 审计帐目；经审计的帐目 O0"i>}g4  
audited annual account 经审计的周年帐目 1h\:
Lj  
audited balance sheet 经审计的资产负债表 oKTIoTb  
auditor 核数师；核数主任；审计师 _QtqQ~f  
auditor's certificate 核数师证明书；审计师证明书 9`^VuC'  
auditor's report 核数师报告；审计师报告 M[_~7~4  
Aussie bond 澳元债券 )J_!ZpMC  
austerity budget 紧缩预算 rsfA.o  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 K0]'v>AWr  
Australia All Ordinaries Index 澳洲所有普通股票指数 w\;=3C`  
Australian Dollar [AUD] 澳元 ?ZSG4La\  
Australian Options Market 澳大利亚期权市场 &a8#qv"l  
Australian Securities Commission 澳洲证券事务监察委员会 I TJ>[c]x  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `sN3iD!@R  
Australian Stock Exchange 澳大利亚证券交易所 w2~(/RgO  
Austrian Schilling [ATS] 奥地利先令 o lNL|WJ`w  
authentication 认证；鉴证 `hS<F" j  
authority to purchase 委托购买证；委购书 8N(bLGUG  
authorization 认可；核准；授权；授权书 bF'~&<c  
authorization by direction 指示授权 76)(G/  
authorization by instruction 指令授权 j:|60hDz^  
authorization by warrant 令状授权 "yc/8{U  
authorization of unit trust 单位信托的认可 MPO!qSS]  
authorized agent 指定代理人 VzpPopD,QW  
authorized capital 法定资本 5v~Y>  
authorized clerk 出市员 -p ) l63  
authorized dealer 认可交易商 N)RWC7th{  
authorized financial institution 认可财务机构 _OcgD<  
authorized fund 认可基金 }QncTw0  
authorized fund house 获授权的基金公司；认可基金公司 5"y p|Yl  
authorized institution 认可机构 T]EXm/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 P,iLqat  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )X\.Xr-6q  
authorized insurer 获授权保险人；获认可承保人 5DyN=[b  
authorized investment 特准投资项目 c ~YD|l  
authorized person 获授权人 ^V_acAuS^  
authorized representative 获授权代表 V{Idj\~Jh  
authorized share capital 法定股本 KN~E9oGs  
automated quotation system 自动报价系统 X>%2\S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {L$b$u$7:  
自动交易系统〔香港期货交易所有限公司〕 W\U zw,vI  
automatic adjustment mechanism 自动调整机制 Oe$cM=Yf  
automatic adjustment system 自动调整系统 p>K'6lCa  
Automatic Clearing House 自动票据交换所 :M|c,SQK  
automatic exchange rates accumulation system 自动化汇率累集系统 U3kf$nbV/J  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 FEaf&'G]  
automatic teller machine [ATM] 自动柜员机 <4{@g]0RV  
autopay 自动转帐 FPMhHHM  
available assets 可用资产 4,s: G.g  
available fiscal reserve 现存财政储备 'cw0Fp
Q;  
available profit 可用利润 <l wI|<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 q9WdJ!-^X  
average 平均；平均数；海损 RO wbzA)]r  
average basic salary 平均基本薪金 "XC6 l4Z  
average consumer expenditure 平均消费开支；一般消费开支 H gNUr5p  
average cost 平均成本 h#]}J}si  
average cost of land production 增辟土地平均成本 <mY`<(bc  
average daily turnover 平均每日成交额 {,APZ`q|  
average daily wage rate 平均每日工资率 c#"\&~. P  
average expenditure pattern 平均开支模式 _5 tw1 >  
average growth rate 平均增长率 5B2x# m|8  
average net fixed assets 固定资产平均净值 bHS2;K~  
average of relatives 相对价格平均数 K!I]/0L  
average price 平均价格 `yYgL@Zt  
average propensity to consume 平均消费倾向；一般消费倾向 Oku4EJFJ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 //ZB B,[@  
average rate 平均率 GeHDc[7  
average revenue 平均收入；平均收益 >+vWtO2  
average stock 平均库存；平均存货 :1Fm~'  
average yearly rent 平均年租 B"KsYB79t  
avoidance of double taxation 避免双重课税 *$#r%  
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 q`$QroZT"  
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