一些有用的会计术语(也不知道发的地方对不对)A

A: @E8+C8'  
A share Ａ股；甲类股份 U
GatWj  
abatement of tax 减税；减扣免税额 )YI(/*+]  
ABN AMRO Bank N.V. 荷兰银行 A?0Nm{O;3v  
above-the-line expenditure 线上项目支出；经常预算支出 O33`+UV"W  
above-the-line receipt 线上项目收入；经常预算收入 ^kSqsT"  
ABSA Asia Limited 南非联合亚洲有限公司 0IWf!Sk ]  
absolute change 绝对数值变更 Gp\ kU:}&  
absolute expenditure 实际开支 Kf
-JcBsrT  
absolute guideline figure 绝对准则数字 7x8 yxE  
absolute interest 绝对权益 (QiAisE  
absolute order of discharge 绝对破产解除令 fTX;.M/%   
absolute profit margin 绝对利润幅度 H0cA6I  
absolute value 实值；绝对值 %SUQ9\SEs  
absolutely vested interest 绝对既得权益 7mfS*aCb  
absorbed cost 已吸收成本；已分摊成本 oD@7 SF  
absorption 吸收；分摊；合并 /<BI46B\  
absorption rate 吸收率；摊配率；分摊率 *n"{J(Jt`  
ACB Finance Limited 亚洲商业财务有限公司 A_UjC`  
acceptable form of reciprocity 合理的互惠条件 8JUwf  
acceptable rate 适当利率；适当汇率 4`=mu}Y2  
acceptance agreement 承兑协议 `qwBn=  
acceptance for honour 参加承兑 +W+|%qM,\  
acceptor 承兑人；接受人；受票人 {Hk}Kow  
acceptor for honour 参加承兑人 <\S:'g"(  
accident insurance 意外保险 W!(LF7_!  
Accident Insurance Association of Hong Kong 香港意外保险公会 k|f4Cf,  
accident insurance scheme 意外保险计划 %N_%J
K\{@  
accident year basis 意外年度基准 {fp[BF  
accommodation 通融；贷款 ^dxTm1Z  
accommodation bill 通融票据；空头票据 8a"%0d#  
accommodation party 汇票代发人 xe$_aBU  
account balance 帐户余额；帐户结余 ft Wv~Eh  
account book 帐簿 EB|}fz  
account collected in advance 预收款项 N4HqLh23H  
account current book 往来帐簿 ?Ss!e$jf  
account of after-acquired property 事后取得的财产报告 ]J]h#ZH
x  
account of defaulter 拖欠帐目 ^d73Ig:8q  
account payable 应付帐款 kAGBdaJ"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Jfl!#UAD|n  
account receivable 应收帐款 6-ils3&  
account receivable report 应收帐款报表 uXl3k:_n  
account statement 结单；帐单；会计财务报表 An/|+r\  
account title 帐户名称；会计科目 3irl (;v  
accountant's report 会计师报告 AkiDL=;w  
Accountant's Report Rules 会计师报告规则 .5{ab\_af  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J4U1t2@)9  
Accounting Arrangements 《会计安排》 2I{"XB  
accounting basis 会计基础 Oa>Ppldeg  
accounting by Official Receiver 破产管理署署长呈交的帐目 caX< n>  
Accounting Circular 《会计通告》
h!9ei6  
accounting class 会计类别 ygl0k \  
accounting date 记帐日期；会计结算日期 }l9llu   
accounting for money 款项核算 T&7qC=E#5  
Accounting Officer 会计主任 |(^PS8wG  
accounting period 会计报告期；会计期 11;zNjD|  
accounting policy 会计政策；会计方针 ZSm3XXk  
accounting practice 会计惯例 % %UE+u@J  
accounting principle 会计准则 Y\'}a+:@Ph  
accounting record 会计记录 +x}<IS8  
accounting report 会计报告 ?|Zx!z ($  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `~q<N  
Accounting Society of China 中国会计学会 UJ6v(:z<  
accounting statement 会计报表 eb$#A _m  
accounting system 会计制度；会计系统 ~WV"SaA)*U  
accounting transaction 会计事项；帐务交易 &PtJ$0%q  
accounting treatment 会计处理 [z9Z5sLO  
accounting year 会计年度 '@P^0+B!(.  
accretion 增值；添加 KJZ4AWH`  
accrual 应计项目；应累算数目 b5n'=doR/I  
accrual basis 应计制；权责发生制 lsNd_7k  
accrual basis accounting 应计制会计；权责发生制会计 -d:Jta!}{  
accrue 应累算；应计 kylVH! @l  
accrued benefit 应累算利益 8DaL,bi*.  
accrued charges 应计费用 %ULr8)R;  
accrued cumulative preference share dividend 应累算的累积优先股股息 o2\8OxcA  
accrued expenses 应累算费用 R@rBEW&
 
accrued interest payable 应付利息；应计未付利息 d m%8K6|  
accrued interest receivable 应收利息；应计未收利息 ;i:d+!3XwC  
accrued right 累算权益 hP&Bt  
accruing profit 应累算的利润 U~7c+}:c  
accumulated fiscal reserve 累积财政储备 !jR=pIfq  
accumulated profit 累积利润；滚存溢利 +^T@sa`[I  
accumulated reserve 累积储备 SByW[JE  
accumulation of surplus income 累积收益盈余 @U
}1EC{A  
acquired assets 既得资产 H} g{Cr"Ex  
acquisition 收购；购置；取得 |LKXOU c  
acquisition cost 购置成本 DM>eVS3}  
acquisition expenses 购置费用 u\JNr}bL  
acquisition of 100% interest 收购全部股权 3sZ\0P}   
acquisition of control 取得控制权 ,s;UfF  
acquisition of fixed assets 购置固定资产 5l*&>C[(i  
acquisition of shell “买壳” G,w(d@  
acquisition price 收购价 Thit  
act of God 天灾 VY\&8n}e(  
acting partner 执事合伙人 SasJic2M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )53y AyP  
active partner 积极参与的合伙人 du^J2m{f  
active trading 交投活跃 *CHX  
actual circulation 实际流通 *4Y Vv  
actual cost 实际成本 x-3\Ls[I  
actual expenditure 实际开支；实际支出 !%0 *z  
actual income 实际入息；实际收入；实际收益 o{[YA}xc  
actual market 现货市场 lHX72s|V  
actual price 现货价；实际价格 b;UJ 88  
actual profit 实际利润 cYt!n5w~W  
actual quotation 实盘；实际价位；实际报价 N]sAji*  
actual year basis 按实际年度计算 ?FcAXA/J{  
actuals 实货 icK/],  
actuarial investigation 精算调查 uGlUc<B\*  
actuarial principle 精算原则 q'82qY  
actuarial report 精算师报告 HHsmLo c4  
Actuarial Society of Hong Kong 香港精算学会 U4B(#2'  
actuarial valuation 精算师估值 wD)XjX  
actuary 精算师 5XBH$&Td  
ad referendum agreement 暂定协议；有待覆核的协定 TRq6NB  
ad valorem duty 从价税；按值征税 yz8jw:d^-  
ad valorem duty system 从价税制 ')3 bl3:  
ad valorem fee 从价费 gB'6`'  
ad valorem tariff 从价关税 Q'0d~6n&{  
additional allowance 额外免税额 6N
HX2Ja  
additional amount for unexpired risk 未过期风险的额外款额 | %Vh`HT  
additional assessable profit 补加应评税利润 XOS[No~  
additional assessment 补加评税 kZ3ThIk%  
additional commitment 额外承担 ,nm*q#R,0  
additional commitment vote 额外承担拨款 [q #\D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C~iL3Cb  
additional dependent parent allowance 供养父母额外免税额 Dm<A ^
u8  
additional provision 额外拨款 ySDH"|0  
additional stamp duty 附加印花税 n7-6- #  
additional tax 补加税罚款；补加税款 <e</m)j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 y h9*z3  
adjudged bankrupt 被裁定破产 {{p7 3 'u  
adjudicated bankrupt 裁定破产人 X}\:_/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3/n5#&c\4  
adjudication of bankruptcy 裁定破产；宣告破产 Jze:[MYS  
adjudication of insolvency 裁定无力偿还债务 JFk lUgg  
adjusted actual 经调整的实数；调整后的实数 )P|),S,;Z  
adjusted current assets 经调整的流动资产；调整后的流动资产 "LTad`]<Ro  
adjusted figure 经调整的数字；调整后的数额 s!
7y  
adjusted liabilities 经调整的负债；调整后的负债 BR yl4  
adjusted loss 经调整的亏损；调整后的亏损 }U"&8%PZr  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 W:L AP R  
adjusted profit 经调整的利润；调整后的利润 WI-1)1t  
adjusted surplus 经调整的盈余额；调整后的盈余额 '1s0D]  
adjusted value 经调整的价值；调整后的价值 :Fvrs( x  
adjustment 调整；修订；理算〔保险〕 YcpoL@ab  
adjustment centre 调剂中心 ;;N9>M?b  
adjustment lag 调整过程的时间差距；调整时差 gSQJJxZ{?  
adjustment mechanism 调整机制 j eP  
adjustment of loss 亏损调整 g7W"  
adjustment process 调整过程；调整程序 |8tilOqI  
adjustment range 调整幅度 I&W
=Q[m  
administered exchange rate 受管制汇率 FQ5U$x.[P  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wDe& 1(T^  
administration expenses 行政费用 A2jUmK.&  
administration fee 手续费；行政费 f=K]XTw~  
administration in bankruptcy 破产管理 :&9s,l  
administration order 遗产管理令 ;@|n @ax  
administrator 管理人；遗产管理人 81 sG  
administrator of the estate 遗产管理人 v,>Dbxn  
admission of debt 债项承认书 wD'SPk5S?  
admission of proof 接纳债权证明 Z}Ft:7   
advance 放贷款项；垫付款项；预支款项；预付款项 DN57p!z
 
advance account 暂支帐目；预付款帐户 A{D];pE`  
advance compensation 预付补偿金 Fy-t T]Q9  
advance from shareholder 股东垫款 HRfYl,S,  
advance pending reimbursement 预支以待日后付还 wEvVL  
advanced economy 先进经济体系 P me^l%M  
advancement 预付；预付财产 bB3powy9  
advances warrant 垫款令 UrEs4R1#  
advancing 贷出 :E )>\&  
adverse balance 逆差 Qjv}$`M  
adverse exchange 逆汇 bAtSVu  
advertisement addressed to shareholders 在报章刊登的致股东通告 *wB1,U{  
advice for collection 托收通知书 5taT5?n2  
advice of drawing 提款通知书；汇票通知书 e h?zNu2=  
advice of payment 付款通知 P?of<i2E  
Advisory Committee [Securities and Futures Commission] ExL0?FemWV  
谘询委员会〔证券及期货事务监察委员会〕 L>4"(  
Advisory Committee on Diversification 经济多元化谘询委员会 +OWX'~fd<  
affidavit 誓章；遗产申报誓章 'kO!^6=4M  
affidavit of no receipt 述明无收款的誓章 lp%pbx43s  
affiliate 联号；联营公司；附属公司 ZeaA%y67U  
affiliated company 附属公司；联号；联营公司 ~%kkeh\j  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *mvlb (' &  
affordability 负担能力 t=W}SH  
African Development Bank [AfDB] 非洲开发银行 E92KP?i  
after-acquired property 事后取得的财产 mb^~qeRQ  
after-hours dealing 市后交易 |imM#wF  
after-tax profit 税后盈利；税后利润；税后溢利 hy"\RW  
agency agreement 代理协议 }*pi<s  
agency expenses 代理机构的开支 ,M ^<CJ  
agency fee 代理费 dE{dZ#Jfi  
Agency Law 《代理法》 )cMh0SGcM1  
agent 代理人；承销人 jLHkOk5{:  
agent of company 公司代理人 7}5JDG
 
agent's fee 代理人费；经纪费 68C%B9.b'  
aggregate 总计；总数；总体数字 |"CZ
T#  
aggregate amount 总款额；总额 5(Q%XQV*P  
aggregate assets and liabilities 总体资产与负债 y,,dCca  
aggregate at constant price 按固定价格计算的总体数字 -ifFbT+x  
aggregate demand 总需求 4yA+h2  
aggregate gross position 总持仓量 0rs"o-s<  
aggregate limit 总限额 XrGglBIV  
aggregate of salaries tax 合计薪俸税 V#gK$uv  
aggregate performance 总体表现；总体业绩 gu.}M:u  
aggregate supply 总体供应 v\%HPMlh  
aggregate surplus 总盈余 B!L{  
aggregate total 整体总额 rlSeu5X6  
aggregate value 总值；合计价值 
< !C)x  
aggregated basis 合计基准 x@;m8z0  
aggregated net chargeable income 合计应课税入息实额 4yr'W8X_  
aggregation 合并计算；合计；总和 ywmo#qYe  
aggregation of incomes of husband and wife 夫妇入息合并计算 6HWE~`ok6  
aggregation of property 财产的总和 =ncVnW{  
agio 差价；贴水 u[=r,^YQ  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 0gP}zM73  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ShP^A"Do  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 0)e\`
Bv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment A&Usddcp  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ~/iKh11  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9`X\6s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hT&Y#fh  
agreement for a settlement 授产协议 >rmqBDKaQ  
agreement for assignment 转让协议 2*l/3VW  
agreement for sale 售卖协议；买卖协议 bUdLs.:  
agreement for sale and purchase 买卖协议 ,K"U>&  
agreement for the payment of interest 支付利息协议 ]dmrkZz:  
agreement for the repayment of money 还款协议 3J|F?M"N7  
agreement of reinsurance 再保险协议 }?_?V&K|  
Agricultural Bank of China 中国农业银行 8COGsWK  
air passenger departure tax 飞机乘客离境税 ,~@X{7U  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 RmeD$>7  
airport tax 机场税 SBk4_J/_  
alcohol duty 酒精税 k:#!zK}  
alienation 让与；让渡；转让 &>W$6>@  
alimony 生活费；赡养费 j[G  
All Ordinaries Index [AOI] 所有普通股指数 )e=D(qd  
all risks 全险；综合险 ;rGwc$?|  
All Sales Record for Stock Market 《股票市场成交报告》 WH@,kH@  
Allied Capital Resources Limited 新联财务有限公司 Zbt.t]N  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '9Xu p  
allocation letter 拨款信件 $$;M^WV^?.  
allocation of fund 分配款项；预留款项 s.QwSbw-g  
allocation of profit 利润分配；溢利分配 _P 3G
  
allocation warrant 拨款令 rCbDu&k]  
allotment 分配；配股 SaAFz&WRl  
allotment notice 股份配售通知；配股通知 1POmP&fI(  
allotment of shares 股份分配 }"P|`"WW  
allowable 可获宽免；免税的 b)5uf'?-  
allowable business loss 可扣除的营业亏损 P90yI  
allowable expenses 可扣税的支出 }Gm>`cw-  
allowance 免税额；津贴；备抵；准备金 S8wLmd>  
allowance for debts 债项的免税额 IT7
wT+  
allowance for depreciation by wear and tear 耗损折旧免税额 $)ijN^hV  
allowance for funeral expenses 殡殓费的免税额 U175{N%3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c&
?m>2^6  
allowance for repairs and outgoings 修葺及支出方面的免税额 /}fHt^2H  
allowance to debtor 给债务人的津贴 8hz^%vm  
alteration of capital 资本更改 kY|utoAP  
alternate trustee 候补受托人 H.|#c^I  
amalgamation 合并 GxI!{oi2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FF(#]vz'  
ambit of charges 征税范围；收费范围 `O!X((  
amended valuation 经修订的估值
/
hH  
American Commodities Exchange 美国商品交易所 lH x^D;m6  
American Express Bank Limited 美国运通银行
Kp~VS<3  
American Stock Exchange 美国证券交易所 SpLzm A  
amortization 摊销 rv^@,8vq  
amount due from banks 存放银行同业的款项 n&;85IF1  
amount due from banks abroad 存放海外银行同业的款项 TA`1U;c{n  
amount due from holding companies 控股公司欠款 =_ ./~  
amount due from local banks 存放本港银行同业的款项 (y
bI\UI  
amount due to banks 银行同业的存款 i$:*Pb3mV  
amount due to banks abroad 海外银行同业的存款 ;
!mzyb*  
amount due to holding companies 控股公司存款 Vl/+;6_  
amount due to local banks 本港银行同业的存款 d *|Y o  
amount due to outport banks 外埠银行同业的存款 L~rBAIdD  
amount for note issue 发行纸币的款额 vrhT<+q  
amount of bond 担保契据的款额 +_?hK{Ib"  
amount of consideration 代价款额 8:c-k|CX  
amount of contribution 供款数额 t?x<g<PJ4  
amount of indebtedness 负债款额 rq/yD,I,  
amount of principal of the loan 贷款本金额 j_!F*yul  
amount of rates chargeable 应征差饷数额 fF$<7O)+]  
amount of share capital 股本额 jrlVvzZ  
amount of sums assured 承保款额 \K{0L  
amount of variation 变动幅度 9N%We|L,c  
amount of vote 拨款数额 n.`($yR_  
amount payable 应付款额 6xe*E[#k\  
amount receivable 应收款额 p$NQyS5C"S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \Fbv
Hr,  
analysis 分析 :0j?oY~e  
ancillary risk 附属风险 Yq0| J  
annual account 周年帐目；周年帐目报表；年度决算；年结 *8yAG]z  
annual accounting date 年结日期 jk; clwyz/  
annual allowance 每年免税额；年积金；年度津贴；年津 +,TRfP Fb  
annual balance 年度余额 85|OGtt  
annual disposable income 每年可动用收入 8>2.UrC  
annual estimates 周年预算 j9x<Y]  
annual fee 年费 h5{'Q$Erl  
annual general meeting 周年大会 'RQ+g}|Ba!  
annual growth rate 年增率；每年增长率 [LjT*bi  
annual long-term supplement 长期个案每年补助金 L%*!`T
N  
annual pensionable emolument 可供计算退休金的年薪 hYT0l$Ng  
annual report 年报 szZr4y<8|1  
Annual Report on the Consumer Price Index 《消费物价指数年报》
e#L8X {f  
annual return 周年报表；周年申报表；每年报税表格 SO|NaqWa  
Annual Return Rules 《周年报表规则》 [fya)}  
annual review of consumer prices 每年消费物价回顾 @Q ]
=\N:  
annual roll-forward basis 逐年延展方式 TluW-S  
annual salary 年薪 zUkgG61  
annual statement 年度报表；年度决算表 dUeN*Nq&(,  
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 )BZ.Sv  
annuitant 年金受益人 53;}Nt#R  
annuity 年金 {7"Q\  
annuity contract 年金合约 d6?j`~[7#-  
annuity on human life 人寿年金 ]_mb7X>  
antecedent debt 先前的债项 f}#~-.NGs  
ante-dated cheque 倒填日期支票 c@!_/0  
anticipated expenditure 预期开支 $Uq|w[LA  
anticipated net profit 预期纯利 :t"^6xt  
anticipated revenue 预期收入 ^e2VE_8L  
anti-inflation measure 反通货膨胀措施 Xy|So|/bKd  
anti-inflationary stance 反通货膨胀立场 F 5bj=mI  
apparent deficit 表面赤字 n71r_S*  
apparent financial solvency 表面偿债能力 gq4Tb c oA  
apparent partner 表面合伙人 \%JgH=@ :=  
application for personal assessment 个人入息课税申请书 M)J5;^["  
application of fund 资金应用 NR5gj-B[  
application to release as liquidator and to destruct the books of accounts and documents qOIyub  
申请免除清盘人职务及毁灭帐簿与文件 x*/tyZg6  
appointed actuary 委任精算师 }>pknc?  
appointed auditor 委任核数师；委任审计师 8O5s`qKMYT  
appointed trustee 委任的受托人 ]}<}lI9  
appointer 委任人 P%V'4pc  
apportioned pro rata 按比例分摊 k_L7 kvpt  
apportionment 分配；分摊 ~RW+GTe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |B?m,U$A!  
apportionment formula 分摊方程式 APn
|\  
apportionment of estate duty 遗产税的分摊 m)ky*"(  
appraisal 估价；评估 . oF &Ff/[  
appreciable growth 可观增长 XV7Ex\D*  
appreciable impact 显着影响 #px+;k5  
appreciable increase 可观增长 VZp5)-!\  
appreciation 增值；升值 !_]Y~[  
appreciation against other currencies 相对其他货币升值 ''A_[J `>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2@n{yYwy  
appreciation tax 增值税 [`#CXq'  
appropriation 拨款；拨用；拨付 O%WIf__Q  
appropriation account 拨款帐目 1![!+X:w  
Appropriation Bill 拨款法案 e/KDw  
appropriation-in-aid system 补助拨款办法 !fV+z%:  
approved assets 核准资产 Avge eJi  
approved basket stock 认可一篮子证券 #5Qpu  
approved budget 核准预算 |PvPAPy)uu  
approved charitable donation 认可慈善捐款 vONasD9At  
approved charitable institution 认可慈善机构 p,EQ#Ik  
approved currency 核准货币；认可货币 9%o32eo,3  
approved estimates 核准预算 +xh`Q=A  
approved estimates of expenditure 核准开支预算 L4@K~8j7  
approved overseas insurer 核准海外保险人 B?eCe}*f;B  
approved overseas trust company 核准海外信托公司 zq3\}9  
approved pooled investment fund 核准汇集投资基金 }kw#7m54  
approved provident fund scheme 认可公积金计划
@+&LYy72  
approved provision 核准拨款 D
TX0  
approved redeemable share 核准可赎回股份 DzAg"6=C
S  
approved regional stock 认可地区性证券 yJ[0WY8<kC  
approved retirement scheme 认可退休金计划 Q
GMV}y  
approved subordinated loan 核准附属贷款 JinU
V6cr  
arbitrage 套戥；套汇；套利 s$zLiQF;  
arbitrageur 套戥者；套汇者 b<tNk]7  
arbitrary amount 临时款项 h/QXPdV  
arrangement 措施；安排；协定 ^rB8? kt  
arrears 欠款 aj-Km`5r}  
arrears of pay 欠付薪酬 HDz5&7* .  
arrears of revenue 逾期未收税款；逾期未收的帐项 f$o_e90mu  
articles of association 组织章程；组织细则；组织章程细则 vz@A;t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {UX!go^J  
ascertainment of profit 确定利润 gT6z9  
"Asia Clear" “亚洲结算系统” @f_Lp%K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 I }a`0Y&{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ")1:F>  
Asian Development Fund [ADF] 亚洲发展基金 o@_q]/Mh  
Asian dollar bond 亚洲美元债券 \,'m</o~,  
Asian dollar market 亚洲美元市场 :p1u(hflS  
Asian dollar rate 亚洲美元利率 7zl5yKN  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ] 7[ 3>IN  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 v8wq,CYV  
asked price 沽盘；喊价；索价；卖方报价 vRYQ{:  
assessable income 应评税入息 M:=J^0  
assessable loss 应评税亏损 :;v~%e{k  
assessable profit 应评税利润 [@_Jj3`4  
assessable value 应评税值 xBj9yu  
assessed profit 估定利润 1>.Ev,X+e  
assessed value 经评估价值 vJLK,[  
assessment 评税；评定；估价；评税单 s2a{>II6  
assessment number 评税编号；估价编号 {Ea b j  
assessment of additional tax 补加税评税 xf'V{9*  
assessment of performance 业绩评估；实绩评价 "-E\[@/  
Assessor 评税主任 &.F4b~A7  
asset price bubbles 资产价格泡沫 `{
gHA+B  
asset-backed securities 具资产保证的证券 nd`1m[7MNu  
assets accretion 资产增值 FBG4pb9=~  
assets and liabilities 资产与负债 B5`EoZ  
assets betterment statement 资产递增表；资产改进表 `C,n0'PL.  
assets lending 实物放款；有抵押贷款 x[|}.Ew  
assets of the company passing on the death 死者去世时转移的公司资产  >^O7  
assets pledged as security for liabilities 用作负债抵押的资产 \Zb;'eDv  
assets portfolio 资产投资组合 ImA @}:  
assets price 资产价格 pj8=wch  
assets quality 资产质素 iR HQ:Y!  
assets realization 资产变现 b;L\EB  
assets refinancing arrangement 资产再集资安排 ~kV/!=  
assets securitization 资产证券化 H[T?\Lq  
assets situated outside Hong Kong 在香港以外地方的资产 d.aS{;pse  
assets stripping 削减资产；拆卖资产 s `e{}\  
assets value 资产值 0RzEY!9g+  
assignee 承让人 JT~4mT  
assignment 转让；转让书；转让契 I !- U'{  
assignment of interest 权益转让 C;v.S5x  
assignment of letters patent and trade mark 专利证书及商标转让 S0$8@"~=  
assignment of property 物业转让；物业转让书 9FF0%*tGo  
assignment right 转让权 s$IDLs,WM  
assignor 转让人 B 5L2<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 [=C6U_vU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g/4
[N{Xf  
associate member 附属会员 T%+#xl  
associated body corporate 相联法人团体 \-E^lIVF  
associated company 相联公司；联属公司 V(}:=eK  
associated corporation 相联法团 pG_;$8Hc  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k``_EiV4t  
公认会计师公会〔英国〕 yER(6V'\iQ  
Association of Futures Exchange Brokers 香港期货经纪协会 >k|5Okq g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]43/`FX  
association of underwriters 承保人组织 L]7=?vN=8  
assumption of control 接管 />C^WQI^  
assurance 担保；保险；转易；转易书 +8T?{K  
assurance of interest 权益的转易 "%)qRe  
at 19XX price 按一九ＸＸ年价格计算 \Zk;ikEY  
at a discount 按赔价计算；按贴水价格计算；打折扣 cUk7i`M;6  
at a premium 按溢价计算；按升水价格计算 `Uq#W+r,  
at call 通知付款；按通知 vN}#Kc\  
at constant market price 按固定市价计算 O}gV`q;  
at constant price 按固定价格计算 ~Za
Y!(R<  
at cost 按成本计算 eNh39er  
at current market price 按当时市价计算；按现时市价计算 EZgwF=lO  
at current price 按当时价格计算；按现时价格计算 \eTwXe]Pv  
at factor cost 按要素成本计算；按生产要素成本计算 G+9,,`2  
at money-of-the-day price 按付款当日价格计算 m5n#v  
at or better 按指定或较佳价位〔买卖指令〕 qyb?49I  
at par 按面值计算；平价 t[HE6ea  
at sight 见票即付 XE
 RUo  
at the close 按收市盘 "37lx;CH  
at the opening 按开市盘 _=r6=.  
attestation 见证；见证条款 /*~EO{o  
at-the-money option 平价期权 qfF~D0}  
attorney 受权人；受托代表人 D'>_I.  
attornment 新拥有人承认书 cbjs9bu  
attributable profit 可归属利润 f^3*)Ni  
attributable share value 可归属股份价值 +:2klJ  
Auckland Stock Exchange 奥克兰证券交易所 je\Ph5"  
auction 拍卖 rE7G{WII  
auctioneer 拍卖商 PxX4[ P  
audit 审计；核数 h#I>M`|  
Audit Commission 审计署 JBj]najN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] xh-o}8*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〕 z9f-.72"X  
audit review 帐目审查 1}+3dB_s  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (le9q5Qr.  
audited account 审计帐目；经审计的帐目 Bg=wKwc8  
audited annual account 经审计的周年帐目 =}^9 wP  
audited balance sheet 经审计的资产负债表 AD>e?u  
auditor 核数师；核数主任；审计师 uo:J\E  
auditor's certificate 核数师证明书；审计师证明书 qw301]y  
auditor's report 核数师报告；审计师报告 3Zu
Z/=  
Aussie bond 澳元债券 !vi>U|rh  
austerity budget 紧缩预算 D_2:k'4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]|pe>:gf'  
Australia All Ordinaries Index 澳洲所有普通股票指数 _oL?*ks  
Australian Dollar [AUD] 澳元 umBICC]CU  
Australian Options Market 澳大利亚期权市场 W ~<^L\Lu  
Australian Securities Commission 澳洲证券事务监察委员会 u~N?NW Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 iO$8:mxm0?  
Australian Stock Exchange 澳大利亚证券交易所 Cl.x'v  
Austrian Schilling [ATS] 奥地利先令 !<|4C6X:4  
authentication 认证；鉴证 sfH_5 #w  
authority to purchase 委托购买证；委购书 5&g@3j]  
authorization 认可；核准；授权；授权书 Oamg]ST  
authorization by direction 指示授权 ]OhiYU4  
authorization by instruction 指令授权 $QF{iV@6d4  
authorization by warrant 令状授权 f^ZRT@`O  
authorization of unit trust 单位信托的认可 >~rTqtKd  
authorized agent 指定代理人 Oxnp0 s  
authorized capital 法定资本 FgnTGY}  
authorized clerk 出市员 ;<Sd~M4f  
authorized dealer 认可交易商 8$cLG*=h4  
authorized financial institution 认可财务机构 CZe ]kXNv  
authorized fund 认可基金 )CYGQMK  
authorized fund house 获授权的基金公司；认可基金公司 w_c"@CjkE  
authorized institution 认可机构 X56q-|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wo}H'Q}Hj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }v;V=%N+v  
authorized insurer 获授权保险人；获认可承保人 '6`3(TK.a  
authorized investment 特准投资项目 yf)%%&  
authorized person 获授权人 UXz<)RvB  
authorized representative 获授权代表 Mexk~zA^  
authorized share capital 法定股本 ;a!S!%.h  
automated quotation system 自动报价系统 P{`C^W$J^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M7\szv\Zc=  
自动交易系统〔香港期货交易所有限公司〕 fm%t^)E  
automatic adjustment mechanism 自动调整机制 A|[?#S((]  
automatic adjustment system 自动调整系统 @u+]aI!`-  
Automatic Clearing House 自动票据交换所 eeg)N1\  
automatic exchange rates accumulation system 自动化汇率累集系统 fb7;|LF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )* :gqN  
automatic teller machine [ATM] 自动柜员机 ]#<4vl\  
autopay 自动转帐 ]EbM9Fo-U  
available assets 可用资产 ^0)g/`H^>  
available fiscal reserve 现存财政储备 G't$Qx,IC  
available profit 可用利润 GKqm&/M*=  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;O5zUl-`  
average 平均；平均数；海损 Ty\R=y}}  
average basic salary 平均基本薪金 5ta `%R_  
average consumer expenditure 平均消费开支；一般消费开支 (#c*M?g3  
average cost 平均成本 M^Yh|%M  
average cost of land production 增辟土地平均成本 ja'T+!k  
average daily turnover 平均每日成交额 ,,.QfUj/&  
average daily wage rate 平均每日工资率 atH*5X6d  
average expenditure pattern 平均开支模式 tT8%yG}  
average growth rate 平均增长率 2|y"!JqE1  
average net fixed assets 固定资产平均净值 +/7?HGf  
average of relatives 相对价格平均数 u#fM_>ML  
average price 平均价格 /62!cp/F/D  
average propensity to consume 平均消费倾向；一般消费倾向 ,KZ~?3$yj  
average propensity to save 平均储蓄倾向；一般储蓄倾向 6wRd<]C  
average rate 平均率 K3&qq[8.e  
average revenue 平均收入；平均收益 c):/!Q  
average stock 平均库存；平均存货 539>WyG5  
average yearly rent 平均年租 Es`Px_k  
avoidance of double taxation 避免双重课税 s)t@ol  
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 (m}'4et~L  
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