一些有用的会计术语(也不知道发的地方对不对)A

A: =5Q;quKu^5  
A share Ａ股；甲类股份 vA`[#(C  
abatement of tax 减税；减扣免税额 WtRy~5A2  
ABN AMRO Bank N.V. 荷兰银行 4vqu(w8 L  
above-the-line expenditure 线上项目支出；经常预算支出 [9(B;;R@  
above-the-line receipt 线上项目收入；经常预算收入 Z/-%Eb]L1  
ABSA Asia Limited 南非联合亚洲有限公司 G#@<bg3  
absolute change 绝对数值变更 D@ =.4z  
absolute expenditure 实际开支 0l 3RwWj  
absolute guideline figure 绝对准则数字 UO:>^,(j  
absolute interest 绝对权益 _%1.D0<~-E  
absolute order of discharge 绝对破产解除令 H50nR$$<*Y  
absolute profit margin 绝对利润幅度 +'#d*r91@  
absolute value 实值；绝对值 ;'o>6I7Ph  
absolutely vested interest 绝对既得权益 Ci*TX  
absorbed cost 已吸收成本；已分摊成本 9(X *[X#  
absorption 吸收；分摊；合并 n.1a1Tf  
absorption rate 吸收率；摊配率；分摊率 wk
m SIN:  
ACB Finance Limited 亚洲商业财务有限公司 Y(A?ib~K  
acceptable form of reciprocity 合理的互惠条件 nQ~q-=,L  
acceptable rate 适当利率；适当汇率 }+=@Ci  
acceptance agreement 承兑协议 {?L}qV   
acceptance for honour 参加承兑 Q o=  
acceptor 承兑人；接受人；受票人 @ics  
acceptor for honour 参加承兑人 y4?>5{`W  
accident insurance 意外保险 *M`[YG19!e  
Accident Insurance Association of Hong Kong 香港意外保险公会 rW6w1  
accident insurance scheme 意外保险计划 &Y#9~
$V=  
accident year basis 意外年度基准 1gm{.*G  
accommodation 通融；贷款 A23Z)`  
accommodation bill 通融票据；空头票据
Ys3C'Gc  
accommodation party 汇票代发人 5rcno.~QO  
account balance 帐户余额；帐户结余 \@F{Q-  
account book 帐簿 K 6Gn  
account collected in advance 预收款项 jS- QTG!=  
account current book 往来帐簿 ^|\?vA  
account of after-acquired property 事后取得的财产报告 hOC,Eo  
account of defaulter 拖欠帐目 tllg$CQ5  
account payable 应付帐款 :- 5Mn3*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &a(w0<  
account receivable 应收帐款 s3knh&'zb  
account receivable report 应收帐款报表  9q5[W=|  
account statement 结单；帐单；会计财务报表
4{Ak|  
account title 帐户名称；会计科目 ]E3g8?L  
accountant's report 会计师报告 ~G$OY9UC  
Accountant's Report Rules 会计师报告规则 #,9|Hr%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e,4G:V'NX  
Accounting Arrangements 《会计安排》 6x7=0}'  
accounting basis 会计基础 nbRg<@  
accounting by Official Receiver 破产管理署署长呈交的帐目 *K7L5.  
Accounting Circular 《会计通告》 Zuh
T \l  
accounting class 会计类别 jGWLYI=V2  
accounting date 记帐日期；会计结算日期 Umd!j,  
accounting for money 款项核算 }v!6BU6<Q  
Accounting Officer 会计主任 axl?t|~I  
accounting period 会计报告期；会计期 IpP0|:}  
accounting policy 会计政策；会计方针 g-s@m}[T  
accounting practice 会计惯例 %2+]3h>g  
accounting principle 会计准则 I"!{HnSG`  
accounting record 会计记录 sg
 y  
accounting report 会计报告 CNz[@6-cYU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -,
tYfQ;:  
Accounting Society of China 中国会计学会 /l`XJs  
accounting statement 会计报表 i_@RWka<  
accounting system 会计制度；会计系统 n" ~*9'  
accounting transaction 会计事项；帐务交易 Y>%NuL|s  
accounting treatment 会计处理 ^/uGcz|.  
accounting year 会计年度 izw}25SW  
accretion 增值；添加 >tzXbmFp;  
accrual 应计项目；应累算数目 _7<U[63  
accrual basis 应计制；权责发生制 n\YxRs7 hF  
accrual basis accounting 应计制会计；权责发生制会计 cmeyCyV*  
accrue 应累算；应计 f#t^<`7  
accrued benefit 应累算利益 i<?4iwX%i*  
accrued charges 应计费用 kA_3o)J  
accrued cumulative preference share dividend 应累算的累积优先股股息 MocH>^,  
accrued expenses 应累算费用 gK(4<PO'  
accrued interest payable 应付利息；应计未付利息 ?X1#b2s  
accrued interest receivable 应收利息；应计未收利息 yd~fC:_ ]  
accrued right 累算权益 o~K2K5I  
accruing profit 应累算的利润 &^H "T6  
accumulated fiscal reserve 累积财政储备 ihWz/
qx&q  
accumulated profit 累积利润；滚存溢利 B,>FhX>h  
accumulated reserve 累积储备 k ))*z FV  
accumulation of surplus income 累积收益盈余 m{ fQL  
acquired assets 既得资产 u2<h<}Y  
acquisition 收购；购置；取得 q9!9OcN2  
acquisition cost 购置成本 \sd"iMEi  
acquisition expenses 购置费用 px
x(BE  
acquisition of 100% interest 收购全部股权 ;Y^RF?un  
acquisition of control 取得控制权 Wwha?W>  
acquisition of fixed assets 购置固定资产 +a-@ !J~:  
acquisition of shell “买壳” t] wM_]+  
acquisition price 收购价 5XI*I(.%/  
act of God 天灾 hhGpB$A  
acting partner 执事合伙人 ?m1$*j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #:|?t&On  
active partner 积极参与的合伙人 % eRwH >  
active trading 交投活跃 S$52KOo  
actual circulation 实际流通 a7\L-T+  
actual cost 实际成本 yXx62J  
actual expenditure 实际开支；实际支出 l|A8AuO*?  
actual income 实际入息；实际收入；实际收益 =bWq 3aP)P  
actual market 现货市场 MPn>&28"|K  
actual price 现货价；实际价格 !^fR8Tp9  
actual profit 实际利润 G3+a+=
e  
actual quotation 实盘；实际价位；实际报价 NRSse"  
actual year basis 按实际年度计算 ;/ KF3 %  
actuals 实货 SsX05>  
actuarial investigation 精算调查 ukf\*  
actuarial principle 精算原则 /'6[*]IZP  
actuarial report 精算师报告 i%PHYSJ.  
Actuarial Society of Hong Kong 香港精算学会 (B,t 1+%  
actuarial valuation 精算师估值 ?]D+H%3[$i  
actuary 精算师 cGta4;  
ad referendum agreement 暂定协议；有待覆核的协定 >5Oy^u6Ly  
ad valorem duty 从价税；按值征税 %@93^q[\2  
ad valorem duty system 从价税制 #4 &N0IG  
ad valorem fee 从价费 5qQ(V)ah  
ad valorem tariff 从价关税 -!G#")<  
additional allowance 额外免税额 L_ qv<iM$  
additional amount for unexpired risk 未过期风险的额外款额 50bP&dj&  
additional assessable profit 补加应评税利润 JS?l?~  
additional assessment 补加评税 @-@rG>y^:  
additional commitment 额外承担 dzNaow*0&V  
additional commitment vote 额外承担拨款 R 4QwWSBJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2mU-LQ1WN  
additional dependent parent allowance 供养父母额外免税额 IOZ|85u=  
additional provision 额外拨款 k,iV$,[TF  
additional stamp duty 附加印花税 V'f5-E0  
additional tax 补加税罚款；补加税款 t>GLZzO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k=~pA iRDN  
adjudged bankrupt 被裁定破产 |DPpp/  
adjudicated bankrupt 裁定破产人 4i\aW:_'i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~uZLe\>K  
adjudication of bankruptcy 裁定破产；宣告破产 VueQP|  
adjudication of insolvency 裁定无力偿还债务
YS
z$` 7i  
adjusted actual 经调整的实数；调整后的实数 NT9- j#V  
adjusted current assets 经调整的流动资产；调整后的流动资产 2td|8vDA  
adjusted figure 经调整的数字；调整后的数额 2X;0z$  
adjusted liabilities 经调整的负债；调整后的负债 vua1iN1  
adjusted loss 经调整的亏损；调整后的亏损 ($ B]9*  
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 <_{4-Q>S3#  
adjusted profit 经调整的利润；调整后的利润 (:bCOEZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 =']};  
adjusted value 经调整的价值；调整后的价值 aU]O$Pg{  
adjustment 调整；修订；理算〔保险〕 awSS..g}L  
adjustment centre 调剂中心 ?)o4 Kt'h  
adjustment lag 调整过程的时间差距；调整时差 0e
:QuV2X  
adjustment mechanism 调整机制 OG?j6qhpl  
adjustment of loss 亏损调整 GE8D3V;*V  
adjustment process 调整过程；调整程序 J%-lw{FC  
adjustment range 调整幅度 $h]Y<&('G  
administered exchange rate 受管制汇率 ic{.#R.BY  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~iR!3+yg4  
administration expenses 行政费用 sHPwW5j/o'  
administration fee 手续费；行政费 >5~Zr$  
administration in bankruptcy 破产管理 voej ~z+  
administration order 遗产管理令 Vh.;p.!e  
administrator 管理人；遗产管理人 yc%E$g  
administrator of the estate 遗产管理人 X6N]gD  
admission of debt 债项承认书 7k#${,k  
admission of proof 接纳债权证明 vLK\X$4  
advance 放贷款项；垫付款项；预支款项；预付款项 hzuMTKH9  
advance account 暂支帐目；预付款帐户 >upXt?  
advance compensation 预付补偿金 5)>ZO)F&  
advance from shareholder 股东垫款 $6&GAJ
e  
advance pending reimbursement 预支以待日后付还 G_,t\  
advanced economy 先进经济体系 Th;gps%b  
advancement 预付；预付财产 &b@!DAwAJ  
advances warrant 垫款令 ?4,*RCaI  
advancing 贷出 2c>H(t h=  
adverse balance 逆差 gcW{]0%L^  
adverse exchange 逆汇 9*TS90>a  
advertisement addressed to shareholders 在报章刊登的致股东通告 :U-US|)(2  
advice for collection 托收通知书 5Du>-.r  
advice of drawing 提款通知书；汇票通知书 z5yb$-j  
advice of payment 付款通知 [`zbf_RyO  
Advisory Committee [Securities and Futures Commission] rPo\Dz  
谘询委员会〔证券及期货事务监察委员会〕 spSN6.j  
Advisory Committee on Diversification 经济多元化谘询委员会 32bkouq  
affidavit 誓章；遗产申报誓章 srCh
Y&h?<  
affidavit of no receipt 述明无收款的誓章  $`XN  
affiliate 联号；联营公司；附属公司 RZ<+AX9R  
affiliated company 附属公司；联号；联营公司 L`HH);Ozw  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 sx-Hw4.a"  
affordability 负担能力 =~W0~lxX  
African Development Bank [AfDB] 非洲开发银行 V$Xl^#tN  
after-acquired property 事后取得的财产 lEyG9Xvi  
after-hours dealing 市后交易 ]4 K1%ZV  
after-tax profit 税后盈利；税后利润；税后溢利 m>abK@5na  
agency agreement 代理协议 P
"V{y|2  
agency expenses 代理机构的开支 VT5cxB<  
agency fee 代理费 dY4k9
p8  
Agency Law 《代理法》 tkdBlG]!  
agent 代理人；承销人 n2jvXLJq  
agent of company 公司代理人 { /F rs*AF  
agent's fee 代理人费；经纪费 _[$T29:8\]  
aggregate 总计；总数；总体数字 EZ%

w=  
aggregate amount 总款额；总额 !
Ig|m+  
aggregate assets and liabilities 总体资产与负债 Z92iil;t  
aggregate at constant price 按固定价格计算的总体数字 HvqF@/xh  
aggregate demand 总需求 EI=Naq  
aggregate gross position 总持仓量 +&7[lsD*  
aggregate limit 总限额 FUyB
"-<  
aggregate of salaries tax 合计薪俸税 "W &:j:o  
aggregate performance 总体表现；总体业绩 c|\ZRBdI  
aggregate supply 总体供应 kvW
|=  
aggregate surplus 总盈余 LC,*H0  
aggregate total 整体总额 Yo~LckFF  
aggregate value 总值；合计价值 W.#}qK" q  
aggregated basis 合计基准 H[BD)  
aggregated net chargeable income 合计应课税入息实额 5|<yfk8*J  
aggregation 合并计算；合计；总和 {) :%WnM9  
aggregation of incomes of husband and wife 夫妇入息合并计算 e-CNQnO~  
aggregation of property 财产的总和 _KB{J7bs<a  
agio 差价；贴水 GSMk\9SI  
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》 .>mH]/]m  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,hpH!J'5f/  
《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》 3I9T|wQ-]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X q}Ucpj  
《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》 V=j-Um;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G"o!}  
《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,LU@|  
agreement for a settlement 授产协议 
0dgP  
agreement for assignment 转让协议 CS/Mpmsp  
agreement for sale 售卖协议；买卖协议 {]wIM^$6+  
agreement for sale and purchase 买卖协议 \#4m@  
agreement for the payment of interest 支付利息协议 B.89_!/:p  
agreement for the repayment of money 还款协议 [##`Um  
agreement of reinsurance 再保险协议 >5)<Uv$  
Agricultural Bank of China 中国农业银行 z$JX'(<Z7  
air passenger departure tax 飞机乘客离境税 &49u5&TiP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /@ y;iJk;  
airport tax 机场税 X}ZlWJ  
alcohol duty 酒精税 Ye9Y^+-  
alienation 让与；让渡；转让 R/^@
cA  
alimony 生活费；赡养费 2t+D8 d|c<  
All Ordinaries Index [AOI] 所有普通股指数 OFc\fW#  
all risks 全险；综合险 "(s6aqO$  
All Sales Record for Stock Market 《股票市场成交报告》 O0^?f/&k  
Allied Capital Resources Limited 新联财务有限公司 q@(1Yivk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 DH 6q7"@  
allocation letter 拨款信件 H2_/,n  
allocation of fund 分配款项；预留款项 "\e:h| .G  
allocation of profit 利润分配；溢利分配 ,4[dLWU  
allocation warrant 拨款令 6+.>5e  
allotment 分配；配股 qAoAUDm  
allotment notice 股份配售通知；配股通知 LO)GTyzvJ  
allotment of shares 股份分配 ,V,f2W 4  
allowable 可获宽免；免税的 n-DaX kK  
allowable business loss 可扣除的营业亏损 B$rTwR"(-  
allowable expenses 可扣税的支出 |,b2b2v?  
allowance 免税额；津贴；备抵；准备金 5iVQc-m&  
allowance for debts 债项的免税额 |^R*4;Phe  
allowance for depreciation by wear and tear 耗损折旧免税额 z v>Oh#  
allowance for funeral expenses 殡殓费的免税额 e@
E17l-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o\Uu?.-<  
allowance for repairs and outgoings 修葺及支出方面的免税额 U&X2cR &a  
allowance to debtor 给债务人的津贴 ;j{7!GeKa  
alteration of capital 资本更改 vA=Z=8  
alternate trustee 候补受托人 mzX;s&N#  
amalgamation 合并 \R(R9cry  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @Br {!#Wf  
ambit of charges 征税范围；收费范围 hoenQ6N^:  
amended valuation 经修订的估值 `H>b5  
American Commodities Exchange 美国商品交易所 AEY$@!8  
American Express Bank Limited 美国运通银行 W^es;5  
American Stock Exchange 美国证券交易所 ^"9* 'vTtc  
amortization 摊销 {T=52h=e  
amount due from banks 存放银行同业的款项 8TE>IPjm  
amount due from banks abroad 存放海外银行同业的款项 kbYeV_OwM  
amount due from holding companies 控股公司欠款 !SO8O  
amount due from local banks 存放本港银行同业的款项 _%~$'Hy  
amount due to banks 银行同业的存款 dH
\XO-Z7v  
amount due to banks abroad 海外银行同业的存款 7{e=="#*  
amount due to holding companies 控股公司存款 T dk ,&8  
amount due to local banks 本港银行同业的存款 i0:>Nk  
amount due to outport banks 外埠银行同业的存款 Pao%pA.<  
amount for note issue 发行纸币的款额 2C$R4:Ssw)  
amount of bond 担保契据的款额 -Fxm
si  
amount of consideration 代价款额 "7,FXTa
er  
amount of contribution 供款数额 MV0Lq:# N  
amount of indebtedness 负债款额 Zp&@h-%YoD  
amount of principal of the loan 贷款本金额 )}MHx`KT2  
amount of rates chargeable 应征差饷数额 rkB'Hf  
amount of share capital 股本额 ujr(K=E  
amount of sums assured 承保款额 @%hCAm  
amount of variation 变动幅度 e)H!uR
 
amount of vote 拨款数额 xyA-P& N  
amount payable 应付款额 j}:~5|.  
amount receivable 应收款额 3GH(wSv9\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \K iwUz  
analysis 分析 Ep
Yy3^5d  
ancillary risk 附属风险 ; A,#;
%j  
annual account 周年帐目；周年帐目报表；年度决算；年结 5GQLd  
annual accounting date 年结日期 !TKkec8$  
annual allowance 每年免税额；年积金；年度津贴；年津 4/e60jA  
annual balance 年度余额 VsK>6S\T  
annual disposable income 每年可动用收入 2HD]?:Fk7  
annual estimates 周年预算 17|np2~  
annual fee 年费 'zZcn" +!  
annual general meeting 周年大会 9H0Hu]zM  
annual growth rate 年增率；每年增长率 l@JSK;  
annual long-term supplement 长期个案每年补助金 5fJ[}~  
annual pensionable emolument 可供计算退休金的年薪 F_;DN: {  
annual report 年报 l;A,0,i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b:J(b?  
annual return 周年报表；周年申报表；每年报税表格 6
KZf%)$
 
Annual Return Rules 《周年报表规则》 FV39QG4b4  
annual review of consumer prices 每年消费物价回顾 @n&<B`/  
annual roll-forward basis 逐年延展方式 L';MP^  
annual salary 年薪 23!;}zHp  
annual statement 年度报表；年度决算表 I1Sa^7  
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 -r7]S  
annuitant 年金受益人 \2 y5_;O  
annuity 年金 nmU_N:Y  
annuity contract 年金合约 LQY
y;<K  
annuity on human life 人寿年金 <A5]]{9 +  
antecedent debt 先前的债项 H*^
\h?s  
ante-dated cheque 倒填日期支票 qa`-* 4m  
anticipated expenditure 预期开支 /u%h8!"R  
anticipated net profit 预期纯利 lbdTQ6R  
anticipated revenue 预期收入  +=q)  
anti-inflation measure 反通货膨胀措施 g7V8D  
anti-inflationary stance 反通货膨胀立场 $2^
`Uca  
apparent deficit 表面赤字 "9EE1];NT  
apparent financial solvency 表面偿债能力 ltB.Q  
apparent partner 表面合伙人 `:m!~  
application for personal assessment 个人入息课税申请书 3.d"
rl  
application of fund 资金应用 j(:I7%3&(*  
application to release as liquidator and to destruct the books of accounts and documents D_mL,w  
申请免除清盘人职务及毁灭帐簿与文件 1n5(S<T  
appointed actuary 委任精算师 g"s$}5{8:  
appointed auditor 委任核数师；委任审计师 @ V08U!  
appointed trustee 委任的受托人 ~\)qi=  
appointer 委任人 `p b5*h6r!  
apportioned pro rata 按比例分摊 %J:SO_6  
apportionment 分配；分摊 {rfF'@[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?"#%SKm  
apportionment formula 分摊方程式 uwf 5!Z:>  
apportionment of estate duty 遗产税的分摊 @vL20O.  
appraisal 估价；评估 &AVpLf:?  
appreciable growth 可观增长 hz;|NW{u  
appreciable impact 显着影响 b`yZ|j'ikd  
appreciable increase 可观增长 Jd\apBIf  
appreciation 增值；升值 S##1GOO
 
appreciation against other currencies 相对其他货币升值 4n#ov=)-~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xs&TJ8a  
appreciation tax 增值税 2?m.45`  
appropriation 拨款；拨用；拨付 F' U 50usV  
appropriation account 拨款帐目 21s4MagC  
Appropriation Bill 拨款法案 nJ4@I7Sk;  
appropriation-in-aid system 补助拨款办法 t}IkK=f  
approved assets 核准资产 8
}H1_y-g[  
approved basket stock 认可一篮子证券 g %K>  
approved budget 核准预算 %ms'n
 
approved charitable donation 认可慈善捐款 }$MN|s  
approved charitable institution 认可慈善机构 X[#zCM  
approved currency 核准货币；认可货币 H&r,FmI@  
approved estimates 核准预算 m)V/L]4  
approved estimates of expenditure 核准开支预算 U
\/5;Txy(  
approved overseas insurer 核准海外保险人 ?USQlnr:R/  
approved overseas trust company 核准海外信托公司 M"%Q&o/I  
approved pooled investment fund 核准汇集投资基金 ~~/xRs  
approved provident fund scheme 认可公积金计划 o6f_l^+H  
approved provision 核准拨款 {`2R,Jb%S  
approved redeemable share 核准可赎回股份 =%
'`YbD$  
approved regional stock 认可地区性证券 6wco&7   
approved retirement scheme 认可退休金计划 Ii7QJ:^  
approved subordinated loan 核准附属贷款 1c JF/"v  
arbitrage 套戥；套汇；套利 VG/3xR&y  
arbitrageur 套戥者；套汇者 n wI!O  
arbitrary amount 临时款项 v]__%_  
arrangement 措施；安排；协定 pJN${  
arrears 欠款 ==i[w|  
arrears of pay 欠付薪酬 ngj,x7t  
arrears of revenue 逾期未收税款；逾期未收的帐项 .>z][2oz  
articles of association 组织章程；组织细则；组织章程细则 $}")1|U,X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RwS@I
/  
ascertainment of profit 确定利润 L[5=h  
"Asia Clear" “亚洲结算系统” cb5,P~/q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4v[~r1!V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 pi?$h"y7Q  
Asian Development Fund [ADF] 亚洲发展基金 JU>F&g/|  
Asian dollar bond 亚洲美元债券 w|t}.u  
Asian dollar market 亚洲美元市场 _k'?eZB  
Asian dollar rate 亚洲美元利率 8.`*O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m$XMq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %s&"gWi  
asked price 沽盘；喊价；索价；卖方报价 86 $88`/2  
assessable income 应评税入息 @$G{t^&os  
assessable loss 应评税亏损 7{W#i<W  
assessable profit 应评税利润 &9j*Y  
assessable value 应评税值 >6X$iBb0
 
assessed profit 估定利润 !xD$U/%c  
assessed value 经评估价值 fYgEiap  
assessment 评税；评定；估价；评税单 ^*g= 65!1  
assessment number 评税编号；估价编号 uT#4"G9A[  
assessment of additional tax 补加税评税 |BA&ixHe~C  
assessment of performance 业绩评估；实绩评价 >f\$~cp  
Assessor 评税主任 jjJvyZi~J  
asset price bubbles 资产价格泡沫 (&o|}"kRq  
asset-backed securities 具资产保证的证券  Iz_#wO  
assets accretion 资产增值 8wH1x .  
assets and liabilities 资产与负债 U;w| =vM  
assets betterment statement 资产递增表；资产改进表 Z [Q jl*  
assets lending 实物放款；有抵押贷款 :|&S7
&l]  
assets of the company passing on the death 死者去世时转移的公司资产 o;[cApiQ,2  
assets pledged as security for liabilities 用作负债抵押的资产 ^1w<wB\B  
assets portfolio 资产投资组合 }q?*13iy(  
assets price 资产价格 9O4\DRe5c  
assets quality 资产质素 VX6M4<8  
assets realization 资产变现 tNf_,]u  
assets refinancing arrangement 资产再集资安排 7W.z8>p  
assets securitization 资产证券化 K3;~|U-l  
assets situated outside Hong Kong 在香港以外地方的资产 MhDPf]` Gg  
assets stripping 削减资产；拆卖资产 y F;KyY{  
assets value 资产值 MwE^.6xl{  
assignee 承让人 Wr6y w#
 
assignment 转让；转让书；转让契 a/Ik^:>m  
assignment of interest 权益转让 w,zm$s^  
assignment of letters patent and trade mark 专利证书及商标转让 v"x'rx#  
assignment of property 物业转让；物业转让书 ?mbI6fYv  
assignment right 转让权 c~)H" n  
assignor 转让人 %) /Bl.{}<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "ivSpec.V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |'QgL0?  
associate member 附属会员 gg?O0W{  
associated body corporate 相联法人团体 Z}`A'#!  
associated company 相联公司；联属公司 0RF<:9@x2  
associated corporation 相联法团 QD
*\zB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j&l2n2z  
公认会计师公会〔英国〕 i Qa=4'9;  
Association of Futures Exchange Brokers 香港期货经纪协会 7<zI'^l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \E8CC>Jd  
association of underwriters 承保人组织 9xRor<  
assumption of control 接管 l0BYv&tu  
assurance 担保；保险；转易；转易书 F3=iyiz6  
assurance of interest 权益的转易 '/GZ/$a_l  
at 19XX price 按一九ＸＸ年价格计算 Clmz}F  
at a discount 按赔价计算；按贴水价格计算；打折扣 K*aGz8N  
at a premium 按溢价计算；按升水价格计算 *kq>Z 06'i  
at call 通知付款；按通知 (i@B+c  
at constant market price 按固定市价计算 vq8&IL  
at constant price 按固定价格计算 pIgjo>K  
at cost 按成本计算 E
>&oe&`o'  
at current market price 按当时市价计算；按现时市价计算 pKhV<MFB  
at current price 按当时价格计算；按现时价格计算 aMO+y91Y(  
at factor cost 按要素成本计算；按生产要素成本计算 :rnj>U6<>  
at money-of-the-day price 按付款当日价格计算 wh#x`Nc  
at or better 按指定或较佳价位〔买卖指令〕 \heQVWRl  
at par 按面值计算；平价 e$4$G<8;y  
at sight 见票即付 lQt* LWd[  
at the close 按收市盘 v0W/7?D  
at the opening 按开市盘 8gXf4A(N  
attestation 见证；见证条款 R zn%!d^$>  
at-the-money option 平价期权 i3<ZFR  
attorney 受权人；受托代表人 xf4`+[  
attornment 新拥有人承认书 1J[|Ow  
attributable profit 可归属利润 Z:Nm9m  
attributable share value 可归属股份价值 A>Xt 5vk+  
Auckland Stock Exchange 奥克兰证券交易所 T]y^PT<8?  
auction 拍卖 S)z5=N(Xz  
auctioneer 拍卖商 #2Z\K>L  
audit 审计；核数 &BkdC,o  
Audit Commission 审计署 f4lC*nCN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] DtOL=m]s  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 xYD.j~  
audit review 帐目审查 "V:E BR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +^V%D!.$@  
audited account 审计帐目；经审计的帐目 {on+ ;,  
audited annual account 经审计的周年帐目 &?#!%Ds  
audited balance sheet 经审计的资产负债表 ehr,+GX  
auditor 核数师；核数主任；审计师 gs9VCaIa  
auditor's certificate 核数师证明书；审计师证明书 Q2RO&dL 9  
auditor's report 核数师报告；审计师报告 &J}w_BFww  
Aussie bond 澳元债券 <"}WpT  
austerity budget 紧缩预算 p<AzpkU,A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u{(-`Al}L  
Australia All Ordinaries Index 澳洲所有普通股票指数 VQ'DNv| 9  
Australian Dollar [AUD] 澳元 a!*K)x,"<  
Australian Options Market 澳大利亚期权市场 P'p5-l UK  
Australian Securities Commission 澳洲证券事务监察委员会 e2*Fe9:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :Tn1]a)f6  
Australian Stock Exchange 澳大利亚证券交易所 Ilv
_.  
Austrian Schilling [ATS] 奥地利先令 Y|y X]\,  
authentication 认证；鉴证 h0n,WU/Kw  
authority to purchase 委托购买证；委购书 OVf%m~%&s  
authorization 认可；核准；授权；授权书 h;Se.{  
authorization by direction 指示授权 ?R\:6x<  
authorization by instruction 指令授权 HzD=F
3\r|  
authorization by warrant 令状授权 z\r|5Z  
authorization of unit trust 单位信托的认可 6/&aBE=  
authorized agent 指定代理人 nN[gAM (  
authorized capital 法定资本 XY1b_uY  
authorized clerk 出市员 r4(Cb_  
authorized dealer 认可交易商 ;,Q6AS!
 
authorized financial institution 认可财务机构 7(<z=F  
authorized fund 认可基金 Mg}8 3kS  
authorized fund house 获授权的基金公司；认可基金公司 (v$$`zh  
authorized institution 认可机构 {ehAF=C  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U2)y fhI  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ye-R
  
authorized insurer 获授权保险人；获认可承保人 2*9rhOK*  
authorized investment 特准投资项目  cnwpd%]o  
authorized person 获授权人 ';OZP2  
authorized representative 获授权代表 +7|Qd}\X  
authorized share capital 法定股本 SFRQpQ06  
automated quotation system 自动报价系统 PDH00(#;+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] s0bWg$  
自动交易系统〔香港期货交易所有限公司〕 ~76qFZe-  
automatic adjustment mechanism 自动调整机制 {9y
W8&m  
automatic adjustment system 自动调整系统 ~[d|:]  
Automatic Clearing House 自动票据交换所 qH-':|h7  
automatic exchange rates accumulation system 自动化汇率累集系统 |)\{Rufb  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |.c|\e z/  
automatic teller machine [ATM] 自动柜员机 j,BiWgj$8  
autopay 自动转帐 !mtq?LV  
available assets 可用资产 U*7Yi-"/*  
available fiscal reserve 现存财政储备 rS/}!|uAu  
available profit 可用利润 jQLiqi`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司  }FoO  
average 平均；平均数；海损 e$+/;MRq  
average basic salary 平均基本薪金 3Az7urIY  
average consumer expenditure 平均消费开支；一般消费开支 5$C]$o}  
average cost 平均成本 j/+e5.EX/  
average cost of land production 增辟土地平均成本 GI40Ztms  
average daily turnover 平均每日成交额 ~0ku,P#D  
average daily wage rate 平均每日工资率 $7bl,~Z  
average expenditure pattern 平均开支模式 |K
Qkmc  
average growth rate 平均增长率 v1Wz#oP  
average net fixed assets 固定资产平均净值 6s$jt-bH  
average of relatives 相对价格平均数 /K2=GLl
;  
average price 平均价格 !^EdB}@yS  
average propensity to consume 平均消费倾向；一般消费倾向 O5?Gv??@  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Q1yj+)_  
average rate 平均率 c7fQ{"f 3B  
average revenue 平均收入；平均收益 0Zq jq0O#  
average stock 平均库存；平均存货 0nbQKoF  
average yearly rent 平均年租 K V-}:u(  
avoidance of double taxation 避免双重课税 j~a"z4
0  
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 1sT%g}w@|  
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