一些有用的会计术语(也不知道发的地方对不对)A

A: -'i[/{  
A share Ａ股；甲类股份 37V$Qb_  
abatement of tax 减税；减扣免税额 9(bbV5}  
ABN AMRO Bank N.V. 荷兰银行 GW9,%}l^;  
above-the-line expenditure 线上项目支出；经常预算支出 'n?"f|G  
above-the-line receipt 线上项目收入；经常预算收入 w}29#F\]R  
ABSA Asia Limited 南非联合亚洲有限公司 \`8F.oZ^)  
absolute change 绝对数值变更 {4%ddJn[.)  
absolute expenditure 实际开支 U:$`M,762Z  
absolute guideline figure 绝对准则数字 viVn  
absolute interest 绝对权益 R!rMrWX  
absolute order of discharge 绝对破产解除令 TdoH((nY  
absolute profit margin 绝对利润幅度 Fo]]j=  
absolute value 实值；绝对值 bnE&-N*  
absolutely vested interest 绝对既得权益 LI"N^K'z  
absorbed cost 已吸收成本；已分摊成本 /4+*!X  
absorption 吸收；分摊；合并 CKDg3p';  
absorption rate 吸收率；摊配率；分摊率 y!j>_m){w  
ACB Finance Limited 亚洲商业财务有限公司 9Lqz:4}  
acceptable form of reciprocity 合理的互惠条件 ,yi@?lc  
acceptable rate 适当利率；适当汇率 Pfm B{  
acceptance agreement 承兑协议 lI5>d(6p  
acceptance for honour 参加承兑 rhN"
#?  
acceptor 承兑人；接受人；受票人 /]nrxT  
acceptor for honour 参加承兑人
?X7nM)  
accident insurance 意外保险 >.REg[P  
Accident Insurance Association of Hong Kong 香港意外保险公会 uHTm  
accident insurance scheme 意外保险计划 Q|g>ga-a  
accident year basis 意外年度基准 ^;Yjs.bI`F  
accommodation 通融；贷款 FwQGxGZ  
accommodation bill 通融票据；空头票据 X,K`]hb*0_  
accommodation party 汇票代发人 pf3-  
account balance 帐户余额；帐户结余  ww\2  
account book 帐簿 Q%t _Epe  
account collected in advance 预收款项 wJ7Fnj>u%  
account current book 往来帐簿 ASNo6dP7  
account of after-acquired property 事后取得的财产报告 >DW%i\k1V~  
account of defaulter 拖欠帐目 li~=85 J  
account payable 应付帐款 [,|4%Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .O PBET(gv  
account receivable 应收帐款 1ay{uU!EL  
account receivable report 应收帐款报表 L-e6
^
%eU  
account statement 结单；帐单；会计财务报表 vNU[K%U  
account title 帐户名称；会计科目 fqol-{F.V  
accountant's report 会计师报告 Ft>,  
Accountant's Report Rules 会计师报告规则 b/=>'2f  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M/}i7oS]  
Accounting Arrangements 《会计安排》 0LP>3"Sm  
accounting basis 会计基础 sWgzHj(c  
accounting by Official Receiver 破产管理署署长呈交的帐目 1mx;b)4t  
Accounting Circular 《会计通告》 @9MrTP  
accounting class 会计类别 EFs\zWF  
accounting date 记帐日期；会计结算日期 a & 6-QVk  
accounting for money 款项核算 I>>X-}  
Accounting Officer 会计主任 qPCI@5n3T?  
accounting period 会计报告期；会计期 az Oib=3fz  
accounting policy 会计政策；会计方针 'EkjySZ]F{  
accounting practice 会计惯例 X|60W  
accounting principle 会计准则 L!2Ef4,wAz  
accounting record 会计记录 \(1WLP$2U  
accounting report 会计报告 cty  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dwm>!h  
Accounting Society of China 中国会计学会 `h1>rP  
accounting statement 会计报表 =&vRT;6  
accounting system 会计制度；会计系统 @Lm(bW  
accounting transaction 会计事项；帐务交易 Uz7V2r%]  
accounting treatment 会计处理 #YLI"/Kn  
accounting year 会计年度 x}N1Wl=8g  
accretion 增值；添加 &)EL%o5  
accrual 应计项目；应累算数目 a+n?y)u  
accrual basis 应计制；权责发生制 [g:KFbEY  
accrual basis accounting 应计制会计；权责发生制会计 PMiG:bM  
accrue 应累算；应计 sAPYQ  
accrued benefit 应累算利益 Ak2Vf0Eb  
accrued charges 应计费用 ?&.Eg^a"  
accrued cumulative preference share dividend 应累算的累积优先股股息 hHsO?([99  
accrued expenses 应累算费用 ?qtL*;  
accrued interest payable 应付利息；应计未付利息 w{Y:p[}  
accrued interest receivable 应收利息；应计未收利息 rVnolA*%  
accrued right 累算权益 <P c;8[  
accruing profit 应累算的利润 mm
Ee@-lE  
accumulated fiscal reserve 累积财政储备 ~G~:R  
accumulated profit 累积利润；滚存溢利 0"`|f0}c  
accumulated reserve 累积储备 <9?`zo$y  
accumulation of surplus income 累积收益盈余 'S;l"  
acquired assets 既得资产 $60]R
Cu  
acquisition 收购；购置；取得 L$f:D2Ei  
acquisition cost 购置成本 rE.z.r"O  
acquisition expenses 购置费用 2iWxx:e  
acquisition of 100% interest 收购全部股权 g0RfvR  
acquisition of control 取得控制权 Il<ez
D{  
acquisition of fixed assets 购置固定资产 \J{%xW>  
acquisition of shell “买壳” =]sM,E,n  
acquisition price 收购价 4)d#dy::\  
act of God 天灾 .A<n2-
  
acting partner 执事合伙人 ':T6m=yv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 TfFH!1^+  
active partner 积极参与的合伙人 %>:d5"&Lbs  
active trading 交投活跃 1?T^jcny:M  
actual circulation 实际流通 {+|Em(M  
actual cost 实际成本 `~ R%}ID  
actual expenditure 实际开支；实际支出 M{U7yE6*j*  
actual income 实际入息；实际收入；实际收益 MY>o8A  
actual market 现货市场 u-~
?ylh  
actual price 现货价；实际价格 J<7nOB}OD  
actual profit 实际利润  xXZ{  
actual quotation 实盘；实际价位；实际报价 /w(t=Y  
actual year basis 按实际年度计算 7vK}aOs0  
actuals 实货 }m-+EUEo9  
actuarial investigation 精算调查 )Ft>X9$  
actuarial principle 精算原则 d##'0yg  
actuarial report 精算师报告 UmA'aq  
Actuarial Society of Hong Kong 香港精算学会 C)0JcM  
actuarial valuation 精算师估值 U~{sJwB  
actuary 精算师 y Ide]  
ad referendum agreement 暂定协议；有待覆核的协定 wqf^n-Ze  
ad valorem duty 从价税；按值征税 sVT\e*4m}  
ad valorem duty system 从价税制 =h}IyY@o  
ad valorem fee 从价费 J"]P"`/  
ad valorem tariff 从价关税 {K+]^M  
additional allowance 额外免税额 $5#+;A'Q+  
additional amount for unexpired risk 未过期风险的额外款额 :jljM(\  
additional assessable profit 补加应评税利润 LXcH<)  
additional assessment 补加评税 4w0Y(y  
additional commitment 额外承担 P/hIJV[  
additional commitment vote 额外承担拨款 \BxE0GGky  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v8o{3wJ  
additional dependent parent allowance 供养父母额外免税额 (]p,Z<f  
additional provision 额外拨款 ,;-55|o\V  
additional stamp duty 附加印花税 ]abox%U=%  
additional tax 补加税罚款；补加税款 _l!TcH+e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +;wu_CQu  
adjudged bankrupt 被裁定破产 <Q?X'.  
adjudicated bankrupt 裁定破产人 <YBA 7i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c{s%kVOzg  
adjudication of bankruptcy 裁定破产；宣告破产 H-1y2AQ  
adjudication of insolvency 裁定无力偿还债务 1t7S:IZ  
adjusted actual 经调整的实数；调整后的实数 Dz>v;%$S-  
adjusted current assets 经调整的流动资产；调整后的流动资产 Z,m;eCLG]  
adjusted figure 经调整的数字；调整后的数额 S,TK;g
 
adjusted liabilities 经调整的负债；调整后的负债 .jC-&(R +  
adjusted loss 经调整的亏损；调整后的亏损 ^ G(GjW8  
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 H0
\5a|X-  
adjusted profit 经调整的利润；调整后的利润 YDr/Cw>J  
adjusted surplus 经调整的盈余额；调整后的盈余额 J^BC  
adjusted value 经调整的价值；调整后的价值 Jri"Toz0  
adjustment 调整；修订；理算〔保险〕 )mMHwLDwH  
adjustment centre 调剂中心 _Tj`  
adjustment lag 调整过程的时间差距；调整时差 jB!Q8#&Q  
adjustment mechanism 调整机制 Z&R{jQ,  
adjustment of loss 亏损调整 :3Hr:~  
adjustment process 调整过程；调整程序 wWR9dsB.;  
adjustment range 调整幅度 @9<MW  
administered exchange rate 受管制汇率 K\]e
y;Bd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6?v)Hb}J%d  
administration expenses 行政费用 s'|^6/  
administration fee 手续费；行政费 AHre#$`97  
administration in bankruptcy 破产管理 L0O},O  
administration order 遗产管理令 7-hSso.'  
administrator 管理人；遗产管理人 8_@#5  
administrator of the estate 遗产管理人 hE"a(i  
admission of debt 债项承认书 _PeB
V<  
admission of proof 接纳债权证明 NbtNu$%t  
advance 放贷款项；垫付款项；预支款项；预付款项 O7z-4r  
advance account 暂支帐目；预付款帐户 U`fxe`nVa  
advance compensation 预付补偿金 ]Kb3'je  
advance from shareholder 股东垫款 A!Ls<D
.  
advance pending reimbursement 预支以待日后付还 ~L.)<{?  
advanced economy 先进经济体系 'rwnAr  
advancement 预付；预付财产 sOBy)vq?\  
advances warrant 垫款令 (PmaVwF  
advancing 贷出 "e\:Cq>\  
adverse balance 逆差 ,#PeK(  
adverse exchange 逆汇 f._FwD  
advertisement addressed to shareholders 在报章刊登的致股东通告 n-7|{1U  
advice for collection 托收通知书 ,!?&LdPt>  
advice of drawing 提款通知书；汇票通知书 k )T;WCia  
advice of payment 付款通知 wZA(><\  
Advisory Committee [Securities and Futures Commission] "`AIU}[_I  
谘询委员会〔证券及期货事务监察委员会〕 UlN+  
Advisory Committee on Diversification 经济多元化谘询委员会 D20n'>ddg  
affidavit 誓章；遗产申报誓章 E|jbbCZy2  
affidavit of no receipt 述明无收款的誓章  vNJ!d  
affiliate 联号；联营公司；附属公司 ta-kqt!'  
affiliated company 附属公司；联号；联营公司 jJF(*D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Qr4c':
8  
affordability 负担能力 Gdd lB2L)x  
African Development Bank [AfDB] 非洲开发银行
{-(B  
after-acquired property 事后取得的财产 v~N8H+!d  
after-hours dealing 市后交易 ):lq}6J#  
after-tax profit 税后盈利；税后利润；税后溢利 (&U8NeWZ  
agency agreement 代理协议 {Y! -]_5  
agency expenses 代理机构的开支 8N|y  
agency fee 代理费 lxpi  
Agency Law 《代理法》 PZQn]lbak  
agent 代理人；承销人 eVZ/3o  
agent of company 公司代理人 i#M$i*H*A  
agent's fee 代理人费；经纪费  d
!%:Ok  
aggregate 总计；总数；总体数字 4epE!`z_&  
aggregate amount 总款额；总额 i(XcNnn6  
aggregate assets and liabilities 总体资产与负债 *LbRLwt  
aggregate at constant price 按固定价格计算的总体数字 Ih]'OaE   
aggregate demand 总需求 I-Ya#s#m  
aggregate gross position 总持仓量 lth t'|  
aggregate limit 总限额 W`
KRaL0^  
aggregate of salaries tax 合计薪俸税 j`Xe0U<  
aggregate performance 总体表现；总体业绩 R&BbXSIDX  
aggregate supply 总体供应 vt" 7[!O  
aggregate surplus 总盈余 h9,ui^#d$  
aggregate total 整体总额 {
%K(O$H#  
aggregate value 总值；合计价值 {[ j+y  
aggregated basis 合计基准 AK/_^?zAs  
aggregated net chargeable income 合计应课税入息实额 xA-O?s"CY  
aggregation 合并计算；合计；总和 RSLMO8  
aggregation of incomes of husband and wife 夫妇入息合并计算 Jp
<Y2-  
aggregation of property 财产的总和 TixXA:Mf  
agio 差价；贴水 BK>uJv-qU  
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》 .r/6BDE"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zice0({iJ  
《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》 fD#VI   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment piE9qXn  
《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》 I|?zSFa  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment X#
$mBRK7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,nJYYM   
agreement for a settlement 授产协议 !biq7f%6#  
agreement for assignment 转让协议 <j93  
agreement for sale 售卖协议；买卖协议 iD)R*vnAi  
agreement for sale and purchase 买卖协议 U[1Ir92:  
agreement for the payment of interest 支付利息协议 e'I13)  
agreement for the repayment of money 还款协议 x(nWyVB  
agreement of reinsurance 再保险协议 >W= 0N(  
Agricultural Bank of China 中国农业银行 -,t2D/xK  
air passenger departure tax 飞机乘客离境税 Q Fv"!Ql  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Z?H#=|U  
airport tax 机场税 ,ufB*[~  
alcohol duty 酒精税 GVT+c@Gx  
alienation 让与；让渡；转让 *%^Vq  
alimony 生活费；赡养费 _ 13M
 
All Ordinaries Index [AOI] 所有普通股指数 URbu=U  
all risks 全险；综合险 DS,"^K  
All Sales Record for Stock Market 《股票市场成交报告》 }5Yd:%u5  
Allied Capital Resources Limited 新联财务有限公司 jrGVC2*rD  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 'OKDB7Ni  
allocation letter 拨款信件 5gV%jQgkC  
allocation of fund 分配款项；预留款项
6>! ;g'k  
allocation of profit 利润分配；溢利分配 ho#]i$b}f2  
allocation warrant 拨款令 _VFxzM9f  
allotment 分配；配股 -z]v"gF?Px  
allotment notice 股份配售通知；配股通知 o7N3:)  
allotment of shares 股份分配 J;pn5k~3  
allowable 可获宽免；免税的 K4Mv\!Q<8  
allowable business loss 可扣除的营业亏损 d7+YCi?  
allowable expenses 可扣税的支出  }xcEWC\  
allowance 免税额；津贴；备抵；准备金 Fh u(u  
allowance for debts 债项的免税额 t =ErJ  
allowance for depreciation by wear and tear 耗损折旧免税额 LEoL6ga  
allowance for funeral expenses 殡殓费的免税额 N`7) 88>w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FpjpsD~Qu  
allowance for repairs and outgoings 修葺及支出方面的免税额 **L. !/  
allowance to debtor 给债务人的津贴 K~p\B  
alteration of capital 资本更改 ENwDW#U9  
alternate trustee 候补受托人 ln#Jb&u  
amalgamation 合并 DGMvYNKTj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %UuV^C  
ambit of charges 征税范围；收费范围 XOQj?Q7)U  
amended valuation 经修订的估值 +~Ni7Dp]  
American Commodities Exchange 美国商品交易所 Hf( d x\5  
American Express Bank Limited 美国运通银行 _Y'+E  
American Stock Exchange 美国证券交易所 kK2x';21  
amortization 摊销 &u-H/CU%  
amount due from banks 存放银行同业的款项 JHpaDy*  
amount due from banks abroad 存放海外银行同业的款项 T!.6@g`x>  
amount due from holding companies 控股公司欠款 %/17K2g  
amount due from local banks 存放本港银行同业的款项 Yb8o`j+t  
amount due to banks 银行同业的存款 [bd fp a  
amount due to banks abroad 海外银行同业的存款 X p4x:N  
amount due to holding companies 控股公司存款 tL68
u[  
amount due to local banks 本港银行同业的存款 U$R+&@;  
amount due to outport banks 外埠银行同业的存款 './j<2|;U  
amount for note issue 发行纸币的款额 .80^c  
amount of bond 担保契据的款额 Ur`Ri?
  
amount of consideration 代价款额 ob=GB71j55  
amount of contribution 供款数额 f!;4-.p`  
amount of indebtedness 负债款额 *Z"9QX  
amount of principal of the loan 贷款本金额 W-9^Ncp  
amount of rates chargeable 应征差饷数额 0;,4.hsh  
amount of share capital 股本额 ZOGH.`  
amount of sums assured 承保款额 [m7^Euury  
amount of variation 变动幅度 8<}f:9/  
amount of vote 拨款数额 |7Z7_YWs  
amount payable 应付款额 (J(JB}[X,  
amount receivable 应收款额 f(Q-W6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Sr1xG%;|/  
analysis 分析 (;2J}XQvO~  
ancillary risk 附属风险 {64od0:T  
annual account 周年帐目；周年帐目报表；年度决算；年结 /an$4?":~  
annual accounting date 年结日期 2fp\s5%J}  
annual allowance 每年免税额；年积金；年度津贴；年津 WyH2` xxX  
annual balance 年度余额 $Yh7N5XH,  
annual disposable income 每年可动用收入 OHixOI$O  
annual estimates 周年预算 5bZf$$b  
annual fee 年费 #gbJ$1s  
annual general meeting 周年大会 `z<k7ig  
annual growth rate 年增率；每年增长率 qiQS:0|_  
annual long-term supplement 长期个案每年补助金 qSh^|;2?R  
annual pensionable emolument 可供计算退休金的年薪 +qsNz*@p"  
annual report 年报 ]r;-Lx{F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ydOJ^Yty  
annual return 周年报表；周年申报表；每年报税表格 j,")c'r&dD  
Annual Return Rules 《周年报表规则》 y=)Cid  
annual review of consumer prices 每年消费物价回顾 B`,4M&  
annual roll-forward basis 逐年延展方式 Rckqr7q  
annual salary 年薪 .b*%c
?e  
annual statement 年度报表；年度决算表 a=*
&OW  
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 #% PnZ /  
annuitant 年金受益人 )8Defuxk  
annuity 年金 J%c4-'l  
annuity contract 年金合约 %dMq'j  
annuity on human life 人寿年金 0q`n]NM  
antecedent debt 先前的债项 .du FMJl  
ante-dated cheque 倒填日期支票 ~ow_&ftlo  
anticipated expenditure 预期开支 D6 B(6 5Y  
anticipated net profit 预期纯利 I
%]
L  
anticipated revenue 预期收入 $Il?[4FF  
anti-inflation measure 反通货膨胀措施 ~Aul 7[IH  
anti-inflationary stance 反通货膨胀立场 ^mbpt`@  
apparent deficit 表面赤字 JAM4 R_  
apparent financial solvency 表面偿债能力 C FY3D|  
apparent partner 表面合伙人 m'&^\7;D  
application for personal assessment 个人入息课税申请书 {?c`0C  
application of fund 资金应用
 qOO2@c  
application to release as liquidator and to destruct the books of accounts and documents _]W {)=ap  
申请免除清盘人职务及毁灭帐簿与文件 A
r4@7  
appointed actuary 委任精算师 Z)B5g>  
appointed auditor 委任核数师；委任审计师 c}K>#{YeB  
appointed trustee 委任的受托人 GmoY~}cg~  
appointer 委任人 "|&xUWJ!)  
apportioned pro rata 按比例分摊 8Qtd,  
apportionment 分配；分摊 O?|st$g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $ftcYBZa  
apportionment formula 分摊方程式 [ix45xu7  
apportionment of estate duty 遗产税的分摊 sV{M#UF2  
appraisal 估价；评估 yM(zc/?  
appreciable growth 可观增长 >,22@4  
appreciable impact 显着影响 <t[WHDO`  
appreciable increase 可观增长 X!r9  
appreciation 增值；升值 |Rk$u  
appreciation against other currencies 相对其他货币升值 5nL,sFd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z.itVQs$I  
appreciation tax 增值税 ^M60#gJ  
appropriation 拨款；拨用；拨付 u\gPx4]4c  
appropriation account 拨款帐目 _bp9UJ  
Appropriation Bill 拨款法案 NWCJ|  
appropriation-in-aid system 补助拨款办法 Wt2+D{@8  
approved assets 核准资产 ]Dc
Q8D  
approved basket stock 认可一篮子证券 alM ^ X  
approved budget 核准预算 -xi]~svg  
approved charitable donation 认可慈善捐款 ghq#-N/t  
approved charitable institution 认可慈善机构 s UX%{|T_  
approved currency 核准货币；认可货币 pq0F!XmU  
approved estimates 核准预算 *gHGi(U(U  
approved estimates of expenditure 核准开支预算 M5DW!^  
approved overseas insurer 核准海外保险人 yj!4L&A  
approved overseas trust company 核准海外信托公司 W~sP7
&sp  
approved pooled investment fund 核准汇集投资基金 ooa>~!91P  
approved provident fund scheme 认可公积金计划 'LY.7cW  
approved provision 核准拨款 ^b-o  
approved redeemable share 核准可赎回股份 NbyVBl0=  
approved regional stock 认可地区性证券 f{=0-%dA  
approved retirement scheme 认可退休金计划 Z
6G>j  
approved subordinated loan 核准附属贷款 "_Wv,CYmNr  
arbitrage 套戥；套汇；套利 =lIG#{`Q  
arbitrageur 套戥者；套汇者 7I>@PVN  
arbitrary amount 临时款项 @ %LrpD  
arrangement 措施；安排；协定 0_7A <   
arrears 欠款  h"<-^=b  
arrears of pay 欠付薪酬 5"1kfB3v  
arrears of revenue 逾期未收税款；逾期未收的帐项 B16,c9[  
articles of association 组织章程；组织细则；组织章程细则 cnfjOg'\{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J)R;NYl  
ascertainment of profit 确定利润 E>xd*23+\  
"Asia Clear" “亚洲结算系统” "0al"?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $ K>.|\
 
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y#-mj,e  
Asian Development Fund [ADF] 亚洲发展基金 OmO/x  
Asian dollar bond 亚洲美元债券 9Yg=4>#$  
Asian dollar market 亚洲美元市场 3=(Gb  
Asian dollar rate 亚洲美元利率 (gd+-o4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 FF]xwptrx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 uH'n.d"WG  
asked price 沽盘；喊价；索价；卖方报价 6J3:[7k=&  
assessable income 应评税入息 *T(z4RVg  
assessable loss 应评税亏损 g~EJja;  
assessable profit 应评税利润 FSnF>3kj-  
assessable value 应评税值 WZkAlg7Z  
assessed profit 估定利润 0'ha!4h3Z  
assessed value 经评估价值 Q9v OY8  
assessment 评税；评定；估价；评税单
"p<B|  
assessment number 评税编号；估价编号 Kts#e:k@  
assessment of additional tax 补加税评税 |7G+O+j  
assessment of performance 业绩评估；实绩评价 +AVYypql8K  
Assessor 评税主任 A1{ 7g<k6  
asset price bubbles 资产价格泡沫 \bJ,8J1C  
asset-backed securities 具资产保证的证券 4,D$% .  
assets accretion 资产增值 W10=SM}  
assets and liabilities 资产与负债 24u;'i-y5  
assets betterment statement 资产递增表；资产改进表 v[efM8  
assets lending 实物放款；有抵押贷款 0"q^`@sZ  
assets of the company passing on the death 死者去世时转移的公司资产 $ekJs/I&  
assets pledged as security for liabilities 用作负债抵押的资产 (<RZZ{m  
assets portfolio 资产投资组合 {<XPE:1>Y  
assets price 资产价格 =b+W*vUAw  
assets quality 资产质素 HFV4S]U=  
assets realization 资产变现 ~@8r-[  
assets refinancing arrangement 资产再集资安排 &6*X&]V!Z  
assets securitization 资产证券化 M~ =Bln5  
assets situated outside Hong Kong 在香港以外地方的资产 pa1.+
~)  
assets stripping 削减资产；拆卖资产 ZMs$C3  
assets value 资产值 $2
l<X KT-  
assignee 承让人 iQryX(z  
assignment 转让；转让书；转让契 hrsMAh!  
assignment of interest 权益转让 _&0_@  
assignment of letters patent and trade mark 专利证书及商标转让 i|zs Li/  
assignment of property 物业转让；物业转让书 %au2kG,  
assignment right 转让权 e))fbv&V  
assignor 转让人 :{za[,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .<Y7,9;YEF  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1k&**!S]%  
associate member 附属会员 qcYF&
 
associated body corporate 相联法人团体 y%* hHnGd  
associated company 相联公司；联属公司 YKF5|;}  
associated corporation 相联法团 H=2sT+Sp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gJYB)LjH"  
公认会计师公会〔英国〕 ;9w:%c1  
Association of Futures Exchange Brokers 香港期货经纪协会 B J,U,!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2%0J/]n\A"  
association of underwriters 承保人组织 PGTi-o}  
assumption of control 接管 {pEay|L_  
assurance 担保；保险；转易；转易书 }A@op+0E  
assurance of interest 权益的转易 k@HV wK'y  
at 19XX price 按一九ＸＸ年价格计算 7A!E~/nSC  
at a discount 按赔价计算；按贴水价格计算；打折扣 JO\F-xO  
at a premium 按溢价计算；按升水价格计算 9b KK  
at call 通知付款；按通知 obYXDj2  
at constant market price 按固定市价计算 2)O-EAn  
at constant price 按固定价格计算 pwq a/Yi  
at cost 按成本计算 &PJ&XTR  
at current market price 按当时市价计算；按现时市价计算  j6zZ! k  
at current price 按当时价格计算；按现时价格计算 1:2t4}  
at factor cost 按要素成本计算；按生产要素成本计算 "AH1)skB:  
at money-of-the-day price 按付款当日价格计算 |etA
2"r&  
at or better 按指定或较佳价位〔买卖指令〕 i9KQpWG:  
at par 按面值计算；平价 }u"iA^'Ot  
at sight 见票即付 (of=hzT^?  
at the close 按收市盘 C'4gve 7!  
at the opening 按开市盘 
83rtQ;L  
attestation 见证；见证条款 1Yj^N"=  
at-the-money option 平价期权 +&t`"lRl&  
attorney 受权人；受托代表人 u} y)'eH  
attornment 新拥有人承认书 "u#T0  
attributable profit 可归属利润 x8L$T(^  
attributable share value 可归属股份价值 LQy`,-&  
Auckland Stock Exchange 奥克兰证券交易所 s*A#;  
auction 拍卖 rnB-e?>  
auctioneer 拍卖商 DEmU},<S  
audit 审计；核数 ZHQa}C+  
Audit Commission 审计署 N@Ie VF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] aZK%?c  
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〕 ko-:)z  
audit review 帐目审查 NWK+.{s>m  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]xO`c  
audited account 审计帐目；经审计的帐目 
+Usy  
audited annual account 经审计的周年帐目 nJEm&"AI  
audited balance sheet 经审计的资产负债表 Qfx:}zk{  
auditor 核数师；核数主任；审计师 v;!f  
auditor's certificate 核数师证明书；审计师证明书 ?OW!zE:  
auditor's report 核数师报告；审计师报告 fU@{!;|Pz  
Aussie bond 澳元债券 p-p]dV  
austerity budget 紧缩预算 $9_yD&&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zqd_^  
Australia All Ordinaries Index 澳洲所有普通股票指数 h/T^+U?-<  
Australian Dollar [AUD] 澳元 2(5HPRQ  
Australian Options Market 澳大利亚期权市场 #dcfQ  
Australian Securities Commission 澳洲证券事务监察委员会 /uXEh61$8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xW`,@a}  
Australian Stock Exchange 澳大利亚证券交易所 Tnw0S8M  
Austrian Schilling [ATS] 奥地利先令 Xi^#F;@sU  
authentication 认证；鉴证 y]dA<d?u  
authority to purchase 委托购买证；委购书 lRIS&9vA3  
authorization 认可；核准；授权；授权书 6rBXC <Z  
authorization by direction 指示授权 
|2oCEb1  
authorization by instruction 指令授权 3zV{cm0  
authorization by warrant 令状授权 *|Cmm>z"7  
authorization of unit trust 单位信托的认可 :?L
Uv:G  
authorized agent 指定代理人 Yv}V =O%  
authorized capital 法定资本 n\l$R!zr  
authorized clerk 出市员 '"#W!p  
authorized dealer 认可交易商 zUw=e}?:  
authorized financial institution 认可财务机构 IaDN[:SX  
authorized fund 认可基金 z%$,F9/  
authorized fund house 获授权的基金公司；认可基金公司 &f2'cR  
authorized institution 认可机构 KJ/ *BBf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 HY (|31  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 D_n(T')  
authorized insurer 获授权保险人；获认可承保人 c:%ll&Xtn  
authorized investment 特准投资项目 }p2YRTHx  
authorized person 获授权人 6Dx^$=Sa$  
authorized representative 获授权代表 =3~u.iq$  
authorized share capital 法定股本 :cx}I  
automated quotation system 自动报价系统 @Yv+L)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *
3,Kn}ik  
自动交易系统〔香港期货交易所有限公司〕 fT:a{  
automatic adjustment mechanism 自动调整机制 #M9rt~4  
automatic adjustment system 自动调整系统 O@$wU9D<  
Automatic Clearing House 自动票据交换所 ]!v:xjzT  
automatic exchange rates accumulation system 自动化汇率累集系统 @vy{Q7aM  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 z?9vbx  
automatic teller machine [ATM] 自动柜员机 @wzzI 7}C  
autopay 自动转帐 u0Nag=cU  
available assets 可用资产 H<hFA(M  
available fiscal reserve 现存财政储备 U{^~X_?  
available profit 可用利润 ENmfbJ4d~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v6Vd V.BI  
average 平均；平均数；海损 h x_,>\@  
average basic salary 平均基本薪金 p5 !B  
average consumer expenditure 平均消费开支；一般消费开支
4P1<Zi+<  
average cost 平均成本 `pB]_"b  
average cost of land production 增辟土地平均成本 R~=_,JUW  
average daily turnover 平均每日成交额 ZS@Gt  
average daily wage rate 平均每日工资率 -!p +^wC  
average expenditure pattern 平均开支模式
W,\
LdQ  
average growth rate 平均增长率 QX1rnVzg0  
average net fixed assets 固定资产平均净值 dIQxU  
average of relatives 相对价格平均数 , [V#o-Z  
average price 平均价格 %xa.{`}`U  
average propensity to consume 平均消费倾向；一般消费倾向 X4- _l$j  
average propensity to save 平均储蓄倾向；一般储蓄倾向 **].d;~[l  
average rate 平均率 x/Nh9hh"  
average revenue 平均收入；平均收益 ]\fXy?2  
average stock 平均库存；平均存货 ~M>EB6  
average yearly rent 平均年租 9|;"+jlt  
avoidance of double taxation 避免双重课税 v2vPfb  
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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