一些有用的会计术语(也不知道发的地方对不对)A

A: Xpzfm7CB/  
A share Ａ股；甲类股份 vfVj=DYj  
abatement of tax 减税；减扣免税额 8@so"d2e  
ABN AMRO Bank N.V. 荷兰银行 y;/VB,4V  
above-the-line expenditure 线上项目支出；经常预算支出 Zd"^</ S  
above-the-line receipt 线上项目收入；经常预算收入 : ]C~gc  
ABSA Asia Limited 南非联合亚洲有限公司 N('&jHF  
absolute change 绝对数值变更 (#+^&1  
absolute expenditure 实际开支 2eMTxwt*S  
absolute guideline figure 绝对准则数字 J!5$,%v  
absolute interest 绝对权益 A}eOFu`  
absolute order of discharge 绝对破产解除令 *_>Lmm.yh  
absolute profit margin 绝对利润幅度 B)d(TP,>  
absolute value 实值；绝对值 pz"0J_xDM  
absolutely vested interest 绝对既得权益 Lemui)  
absorbed cost 已吸收成本；已分摊成本 ,VO2a mI  
absorption 吸收；分摊；合并 8WnwQ%;m?  
absorption rate 吸收率；摊配率；分摊率 L3CP`cx  
ACB Finance Limited 亚洲商业财务有限公司 ZP
{*.]Qu  
acceptable form of reciprocity 合理的互惠条件 ~"A+G4jl  
acceptable rate 适当利率；适当汇率 vVOh3{e|  
acceptance agreement 承兑协议 '],J$ge  
acceptance for honour 参加承兑 @S|XGf  
acceptor 承兑人；接受人；受票人 1GzAG;UUo6  
acceptor for honour 参加承兑人 ,v"YqD+GC5  
accident insurance 意外保险 6Ybg^0m  
Accident Insurance Association of Hong Kong 香港意外保险公会 T=ev[ mS  
accident insurance scheme 意外保险计划 -'6Dg  
accident year basis 意外年度基准 yPq'( PV  
accommodation 通融；贷款 AK@9?_D  
accommodation bill 通融票据；空头票据 c/sC&i;%O  
accommodation party 汇票代发人 dAuJXGo  
account balance 帐户余额；帐户结余 p5G?N(l  
account book 帐簿 S]+:{9d  
account collected in advance 预收款项 ~3<> 3p  
account current book 往来帐簿 
KCs[/]  
account of after-acquired property 事后取得的财产报告 Mo^ od<  
account of defaulter 拖欠帐目 -B +4+&{T  
account payable 应付帐款 a\r\PBi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !r<pmr3f@7  
account receivable 应收帐款 &Xf}8^T<V  
account receivable report 应收帐款报表 4<BjC[@~Z{  
account statement 结单；帐单；会计财务报表 E>K!Vrh-L  
account title 帐户名称；会计科目 V:joFRH9  
accountant's report 会计师报告 {;2PL^i  
Accountant's Report Rules 会计师报告规则 Zu7)gf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 kGl~GOB a  
Accounting Arrangements 《会计安排》 .[_L=_.  
accounting basis 会计基础 lnjXDoVb<  
accounting by Official Receiver 破产管理署署长呈交的帐目 5 sX+~Q  
Accounting Circular 《会计通告》 vam;4vyu  
accounting class 会计类别 7'Mm205\  
accounting date 记帐日期；会计结算日期 $` ""  
accounting for money 款项核算 |p,P46I  
Accounting Officer 会计主任 vX.VfY  
accounting period 会计报告期；会计期 %KLpig  
accounting policy 会计政策；会计方针 T:~vk.Or  
accounting practice 会计惯例 FYpzQ6s~  
accounting principle 会计准则 :>5@cvc  
accounting record 会计记录 q#%xro>m  
accounting report 会计报告 j:v@p
zTD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZP(f3X@  
Accounting Society of China 中国会计学会 uLV#SQ=bZN  
accounting statement 会计报表 `x*Pof!Io  
accounting system 会计制度；会计系统 +{oG|r3L  
accounting transaction 会计事项；帐务交易 tS6qWtE  
accounting treatment 会计处理 U>Slc08N  
accounting year 会计年度 r8RoE`/T  
accretion 增值；添加 XuFYYx~ ^3  
accrual 应计项目；应累算数目 lgk.CC  
accrual basis 应计制；权责发生制 GB=X5<;  
accrual basis accounting 应计制会计；权责发生制会计 %lGl,me H  
accrue 应累算；应计 9w7n1k.  
accrued benefit 应累算利益 r97pOs#5:  
accrued charges 应计费用 2fL;-\!y(  
accrued cumulative preference share dividend 应累算的累积优先股股息 'DCTc&J['  
accrued expenses 应累算费用 Y^wW2-,m  
accrued interest payable 应付利息；应计未付利息 8)_XJ"9)G  
accrued interest receivable 应收利息；应计未收利息 bE !GJZ  
accrued right 累算权益 _z|65H  
accruing profit 应累算的利润 C&
(N I  
accumulated fiscal reserve 累积财政储备 Yo6*C  
accumulated profit 累积利润；滚存溢利 |IzPgC  
accumulated reserve 累积储备 gtppv6<Mj4  
accumulation of surplus income 累积收益盈余 D9H?:pmv?  
acquired assets 既得资产 asppRL||  
acquisition 收购；购置；取得 8.O8No:'&  
acquisition cost 购置成本 I=`U7Bis"  
acquisition expenses 购置费用 V@g'#={r  
acquisition of 100% interest 收购全部股权 cQ R]le%(  
acquisition of control 取得控制权 k5'Vy8q  
acquisition of fixed assets 购置固定资产 p$]3'jw  
acquisition of shell “买壳” o6.^*%kM'  
acquisition price 收购价 :74y!  
act of God 天灾 rX2.i7i,  
acting partner 执事合伙人 {8W'%\!=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m
;GCc8  
active partner 积极参与的合伙人
wfLaRP  
active trading 交投活跃 0x@6^%^\  
actual circulation 实际流通 *Q "wwpl?  
actual cost 实际成本 Mh]Gw(?w  
actual expenditure 实际开支；实际支出 -lY6|79bF  
actual income 实际入息；实际收入；实际收益 4O^xY 6m  
actual market 现货市场 *RJG!t*t  
actual price 现货价；实际价格 qm/22:&v5  
actual profit 实际利润 .1Dg s=|  
actual quotation 实盘；实际价位；实际报价 )vE~'W  
actual year basis 按实际年度计算 t.i 8 2Q  
actuals 实货 EM(gmWHij  
actuarial investigation 精算调查 _@ qjV~%Sy  
actuarial principle 精算原则 ;U+3w~  
actuarial report 精算师报告 vN;N/mL  
Actuarial Society of Hong Kong 香港精算学会 2K/4Rf0;  
actuarial valuation 精算师估值 L [pBB  
actuary 精算师 4V)kx[j  
ad referendum agreement 暂定协议；有待覆核的协定 #lL^?|M  
ad valorem duty 从价税；按值征税 .SU8)T  
ad valorem duty system 从价税制 ;n*.W|Uph  
ad valorem fee 从价费 =O5pY9UO  
ad valorem tariff 从价关税 TrEu'yxy8*  
additional allowance 额外免税额
kTOzSiq  
additional amount for unexpired risk 未过期风险的额外款额 l
Z]ZDb?P  
additional assessable profit 补加应评税利润 s<<ooycBrQ  
additional assessment 补加评税 p>v$FiV2N  
additional commitment 额外承担 3M[!N  
additional commitment vote 额外承担拨款 ZbW17@b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y!w`YYKP  
additional dependent parent allowance 供养父母额外免税额 wd8l$*F*  
additional provision 额外拨款 *&^Pj%DX  
additional stamp duty 附加印花税 B"1c  
additional tax 补加税罚款；补加税款 yg<R=$n,Q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rr],DGg+B]  
adjudged bankrupt 被裁定破产 0d)M\lG  
adjudicated bankrupt 裁定破产人 IL#"~D?
  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wDal5GJp  
adjudication of bankruptcy 裁定破产；宣告破产 }HYbS8'  
adjudication of insolvency 裁定无力偿还债务 2lH&  
adjusted actual 经调整的实数；调整后的实数 3
Ei#q+7  
adjusted current assets 经调整的流动资产；调整后的流动资产 BLQ6A<  
adjusted figure 经调整的数字；调整后的数额 {HltvO%8  
adjusted liabilities 经调整的负债；调整后的负债 >* f-Wde  
adjusted loss 经调整的亏损；调整后的亏损 pP&7rRhw  
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 O:;w3u7;u  
adjusted profit 经调整的利润；调整后的利润 c_$=-Khk  
adjusted surplus 经调整的盈余额；调整后的盈余额 -P$PAg5"2  
adjusted value 经调整的价值；调整后的价值 %rL.|q9
 
adjustment 调整；修订；理算〔保险〕 )l C)@H}  
adjustment centre 调剂中心 O`IQ(,yef  
adjustment lag 调整过程的时间差距；调整时差 UNu#(nP  
adjustment mechanism 调整机制  dVtG/0  
adjustment of loss 亏损调整 6_GhO@lOG  
adjustment process 调整过程；调整程序 *5C7d*'  
adjustment range 调整幅度 g[' ^L+hd  
administered exchange rate 受管制汇率 qZ}^;)a^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2j[=\K]  
administration expenses 行政费用 C!<Ou6}!b  
administration fee 手续费；行政费 XPXIg  
administration in bankruptcy 破产管理 )4e.k$X^  
administration order 遗产管理令 vtg!8u4  
administrator 管理人；遗产管理人 n,y ZRY  
administrator of the estate 遗产管理人 \
h/H#jZJ  
admission of debt 债项承认书 i#n0U/  
admission of proof 接纳债权证明 y@S$^jk.  
advance 放贷款项；垫付款项；预支款项；预付款项 S%;O+eFY
b  
advance account 暂支帐目；预付款帐户 i &nSh ]KK  
advance compensation 预付补偿金 iy.p n  
advance from shareholder 股东垫款 G"qvz{*  
advance pending reimbursement 预支以待日后付还 {L{o]Ii?g  
advanced economy 先进经济体系 1hY{k{+o  
advancement 预付；预付财产 HmGWht6R  
advances warrant 垫款令 oq
Xg  
advancing 贷出 Ju@c~Xm  
adverse balance 逆差 EHJ.T~X  
adverse exchange 逆汇 g*AWE,%=|  
advertisement addressed to shareholders 在报章刊登的致股东通告 *aM=Z+  
advice for collection 托收通知书 
,q`\\d  
advice of drawing 提款通知书；汇票通知书 Xx~Bp+  
advice of payment 付款通知 O m|_{  
Advisory Committee [Securities and Futures Commission] `KoV_2|  
谘询委员会〔证券及期货事务监察委员会〕 "<N*"euH  
Advisory Committee on Diversification 经济多元化谘询委员会 8b&/k8i:  
affidavit 誓章；遗产申报誓章 I{C SH  
affidavit of no receipt 述明无收款的誓章 DMr\ TN  
affiliate 联号；联营公司；附属公司 oWT3apGO  
affiliated company 附属公司；联号；联营公司 n:?a$Ldgm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z"xvh81P  
affordability 负担能力 2*& ^v  
African Development Bank [AfDB] 非洲开发银行 q 'yva  
after-acquired property 事后取得的财产  ?(1y  
after-hours dealing 市后交易 rH Lm\3  
after-tax profit 税后盈利；税后利润；税后溢利 &jJL"gq"  
agency agreement 代理协议 6Pl<'3&  
agency expenses 代理机构的开支 MAR'y8I  
agency fee 代理费 Gx/Oi)&/  
Agency Law 《代理法》 >y7?-*0  
agent 代理人；承销人 ~,Zc%s~|  
agent of company 公司代理人 >1Ibc=}g  
agent's fee 代理人费；经纪费 E<Y$>uKA  
aggregate 总计；总数；总体数字 GR_-9}jQP  
aggregate amount 总款额；总额 `4J$Et%S  
aggregate assets and liabilities 总体资产与负债 K\Wkoi5  
aggregate at constant price 按固定价格计算的总体数字 iOghb*aW  
aggregate demand 总需求 Rr]Hy^w  
aggregate gross position 总持仓量 tXs\R(?T  
aggregate limit 总限额 Se}c[|8  
aggregate of salaries tax 合计薪俸税 zY{A'<\O  
aggregate performance 总体表现；总体业绩 jvL[ JI,b  
aggregate supply 总体供应 ydA8wL  
aggregate surplus 总盈余 TF\C@4Z  
aggregate total 整体总额 S9y}  
aggregate value 总值；合计价值 v@L;x [Q  
aggregated basis 合计基准 U?Zq6_M&  
aggregated net chargeable income 合计应课税入息实额 }o(-=lF  
aggregation 合并计算；合计；总和 N:/D+L
 
aggregation of incomes of husband and wife 夫妇入息合并计算 1.GQau~  
aggregation of property 财产的总和 ;A'mB6?%H  
agio 差价；贴水 i-_mTY&
M  
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》 rq].UCj  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment BX7kO0j  
《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》 Cl7xt}I  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T.BW H2gRP  
《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》 zTSTEOP}%Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment XNkn|q2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 UB@+ck  
agreement for a settlement 授产协议 K+3=tk]W9u  
agreement for assignment 转让协议 +I|vzz`ZVr  
agreement for sale 售卖协议；买卖协议 KkbDW3-  
agreement for sale and purchase 买卖协议 7Ovi{xd@  
agreement for the payment of interest 支付利息协议 ^jZbo{  
agreement for the repayment of money 还款协议 Ow,w$0(D  
agreement of reinsurance 再保险协议 [RhO$c$[\  
Agricultural Bank of China 中国农业银行 ea 'D td  
air passenger departure tax 飞机乘客离境税 ^}o2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !l8PDjAE  
airport tax 机场税 L#sMSVC+  
alcohol duty 酒精税 :DNY7TvZ  
alienation 让与；让渡；转让 0S!K{xyR  
alimony 生活费；赡养费 k?^z;Tlvw  
All Ordinaries Index [AOI] 所有普通股指数 $%#!bV  
all risks 全险；综合险 (uE!+2C  
All Sales Record for Stock Market 《股票市场成交报告》 @
q7I4  
Allied Capital Resources Limited 新联财务有限公司 S4z;7z(8+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Kw ]=  
allocation letter 拨款信件 3F2w-+L  
allocation of fund 分配款项；预留款项 Wh*uaad7  
allocation of profit 利润分配；溢利分配 ?CPahU  
allocation warrant 拨款令 d\8l`Krs[_  
allotment 分配；配股 !pX>!&sb  
allotment notice 股份配售通知；配股通知  x'<X!gw  
allotment of shares 股份分配 +[mk<pQ  
allowable 可获宽免；免税的 ?Z/V~,  
allowable business loss 可扣除的营业亏损 b3, _(;A!  
allowable expenses 可扣税的支出 H*CW1([  
allowance 免税额；津贴；备抵；准备金 @*((
1(q  
allowance for debts 债项的免税额 1oGw4kD^x  
allowance for depreciation by wear and tear 耗损折旧免税额 8<Av@9 *}  
allowance for funeral expenses 殡殓费的免税额 <0!):zraS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W/h[A3 `3N  
allowance for repairs and outgoings 修葺及支出方面的免税额 }K|oicpUg  
allowance to debtor 给债务人的津贴 H**Xu;/5@  
alteration of capital 资本更改 s.C_Zf~3  
alternate trustee 候补受托人 &V/MmmT  
amalgamation 合并 b8 likP"T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M .mf
w#*  
ambit of charges 征税范围；收费范围 t'ql[  
amended valuation 经修订的估值 eeB{c.#  
American Commodities Exchange 美国商品交易所 N`e[:[  
American Express Bank Limited 美国运通银行 XXa|BZ1RX  
American Stock Exchange 美国证券交易所 cVF"!.  
amortization 摊销 3 Za}b|  
amount due from banks 存放银行同业的款项 AoxA+.O  
amount due from banks abroad 存放海外银行同业的款项 h2d(?vOT  
amount due from holding companies 控股公司欠款 i8]S:49  
amount due from local banks 存放本港银行同业的款项 T_4/C2  
amount due to banks 银行同业的存款 @K-">f  
amount due to banks abroad 海外银行同业的存款 $xN|5;+  
amount due to holding companies 控股公司存款 0 kW,I  
amount due to local banks 本港银行同业的存款 &D*b|ilvc  
amount due to outport banks 外埠银行同业的存款 C~/a-  
amount for note issue 发行纸币的款额 wf<M)Rs|  
amount of bond 担保契据的款额 Sdryol<  
amount of consideration 代价款额 $=4QO  
amount of contribution 供款数额 0L52#;?Si"  
amount of indebtedness 负债款额 ]c'A%:f<  
amount of principal of the loan 贷款本金额 C?eH]hkZ3  
amount of rates chargeable 应征差饷数额 <Q3c[ Y  
amount of share capital 股本额 .$vK&k  
amount of sums assured 承保款额 7qS)c}Q\  
amount of variation 变动幅度 Y}wyw8g/  
amount of vote 拨款数额 G4"F+%.  
amount payable 应付款额 5r^
(P  
amount receivable 应收款额 Cw&KVw*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G"A#Q"  
analysis 分析 xJ.M;SF4  
ancillary risk 附属风险 nBYZ}L q  
annual account 周年帐目；周年帐目报表；年度决算；年结 0</);g}  
annual accounting date 年结日期 UkFC~17P  
annual allowance 每年免税额；年积金；年度津贴；年津 ,z=LY5_z)  
annual balance 年度余额 Qo|\-y-#  
annual disposable income 每年可动用收入 tKXIk9e  
annual estimates 周年预算 *s3/!K  
annual fee 年费 7@W>E;go  
annual general meeting 周年大会 X"eYK/7  
annual growth rate 年增率；每年增长率
9hyn`u.  
annual long-term supplement 长期个案每年补助金 5v*\Zr5ha  
annual pensionable emolument 可供计算退休金的年薪 CU!Dhm/U  
annual report 年报 b&U62iq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2D5StCF$O  
annual return 周年报表；周年申报表；每年报税表格 #Gi$DMW  
Annual Return Rules 《周年报表规则》 pMM8-R'W-  
annual review of consumer prices 每年消费物价回顾 ]7A'7p$Y  
annual roll-forward basis 逐年延展方式 493*{  
annual salary 年薪 7b+6%fV  
annual statement 年度报表；年度决算表 hM
!a_'  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5|)W.*Q  
annuitant 年金受益人 a d\ot#V  
annuity 年金 -XG@'P
_  
annuity contract 年金合约 GTHt'[t@;  
annuity on human life 人寿年金 R=\IEqqsi  
antecedent debt 先前的债项 ~a2}(]  
ante-dated cheque 倒填日期支票 !dq.KwL  
anticipated expenditure 预期开支 w,D+j74e$  
anticipated net profit 预期纯利 "#g}ve,  
anticipated revenue 预期收入 E!F^H^~$8  
anti-inflation measure 反通货膨胀措施 &UFZS94@r  
anti-inflationary stance 反通货膨胀立场 P.DK0VgY  
apparent deficit 表面赤字 #AY&BWS$  
apparent financial solvency 表面偿债能力 gjlx~.0d  
apparent partner 表面合伙人 )t%b838l%  
application for personal assessment 个人入息课税申请书 |Y.?_lC  
application of fund 资金应用 n+R7D.<q!!  
application to release as liquidator and to destruct the books of accounts and documents .e-#
yET  
申请免除清盘人职务及毁灭帐簿与文件 |DwZ{(R"W  
appointed actuary 委任精算师 :Hbv)tS\3w  
appointed auditor 委任核数师；委任审计师 eyxW 0}[  
appointed trustee 委任的受托人 #O&8A  
appointer 委任人 Pg{J{gn  
apportioned pro rata 按比例分摊 m]&SNz=  
apportionment 分配；分摊 !8b^,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |N]XJ)?  
apportionment formula 分摊方程式 K(|}dl:  
apportionment of estate duty 遗产税的分摊 @2#lI  
appraisal 估价；评估 s>c=c-SP.  
appreciable growth 可观增长 cWm$;`Q#\  
appreciable impact 显着影响 F"mmLao  
appreciable increase 可观增长 %"-5 <6d  
appreciation 增值；升值 %z$#6?OK^  
appreciation against other currencies 相对其他货币升值 5bb(/YtFy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;9#KeA _  
appreciation tax 增值税 J .<F"r>  
appropriation 拨款；拨用；拨付 |V(0GB  
appropriation account 拨款帐目 yt2PU_),  
Appropriation Bill 拨款法案 6L
~n.5B~o  
appropriation-in-aid system 补助拨款办法 E?@m?@*/  
approved assets 核准资产 CvdN"k  
approved basket stock 认可一篮子证券 XK vi=0B  
approved budget 核准预算 cz$2
R  
approved charitable donation 认可慈善捐款 T u'{&  
approved charitable institution 认可慈善机构 :23P!^Y  
approved currency 核准货币；认可货币 !5N.B|Nt  
approved estimates 核准预算 )U#K  
approved estimates of expenditure 核准开支预算 ugBCBr  
approved overseas insurer 核准海外保险人 % AgUUn&k  
approved overseas trust company 核准海外信托公司 'N(R_q6MW  
approved pooled investment fund 核准汇集投资基金 G+m }MOQP7  
approved provident fund scheme 认可公积金计划 MqMQtU9w  
approved provision 核准拨款 z(~_AN M4,  
approved redeemable share 核准可赎回股份 E*lx
Vua  
approved regional stock 认可地区性证券 +cRn%ioVi  
approved retirement scheme 认可退休金计划 GtHivC  
approved subordinated loan 核准附属贷款 SS2%qv  
arbitrage 套戥；套汇；套利 3(UVg!t  
arbitrageur 套戥者；套汇者 V VCZ9MVJ  
arbitrary amount 临时款项 uw8f ~:LT  
arrangement 措施；安排；协定 !`r$"}g  
arrears 欠款 ]_$[8#kg  
arrears of pay 欠付薪酬 5IG-~jzCLb  
arrears of revenue 逾期未收税款；逾期未收的帐项 (V@HR9?W)  
articles of association 组织章程；组织细则；组织章程细则 4&iCht =  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vKR[&K
{Z|  
ascertainment of profit 确定利润 "wc<B4"  
"Asia Clear" “亚洲结算系统” tl>7^hH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S|}L&A  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E(|>Ddv B&  
Asian Development Fund [ADF] 亚洲发展基金 i-&yH  
Asian dollar bond 亚洲美元债券 t`QENXA}  
Asian dollar market 亚洲美元市场 Bbp|!+KP{(  
Asian dollar rate 亚洲美元利率 TsZ@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 i@'dH3-kO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 S]{oPc[7  
asked price 沽盘；喊价；索价；卖方报价 F:ELPs4"  
assessable income 应评税入息 .G\7cZ  
assessable loss 应评税亏损 3gf1ownC  
assessable profit 应评税利润 g\AY|;T  
assessable value 应评税值 M3Kfd  
assessed profit 估定利润 b`_Q8 J  
assessed value 经评估价值 j+YJbL v  
assessment 评税；评定；估价；评税单 ,z?':TZ  
assessment number 评税编号；估价编号 A2Tw<&Tw(  
assessment of additional tax 补加税评税 ,u!sjx  
assessment of performance 业绩评估；实绩评价 B/C,.?Or  
Assessor 评税主任 -K$)DvV^(E  
asset price bubbles 资产价格泡沫 wA.\
i  
asset-backed securities 具资产保证的证券 :
@&/kyGH  
assets accretion 资产增值 wQLSf{2  
assets and liabilities 资产与负债 DTs;{c  
assets betterment statement 资产递增表；资产改进表 +/\6=).\  
assets lending 实物放款；有抵押贷款 BerwI 7!=  
assets of the company passing on the death 死者去世时转移的公司资产 l;V173W=&  
assets pledged as security for liabilities 用作负债抵押的资产 2?i7
UvV  
assets portfolio 资产投资组合 L0]_X#s>#  
assets price 资产价格 1 {)Q[#l  
assets quality 资产质素 %>s|j'{  
assets realization 资产变现 azU"G(6y?+  
assets refinancing arrangement 资产再集资安排 rLT!To  
assets securitization 资产证券化 O H7FkR  
assets situated outside Hong Kong 在香港以外地方的资产 =w^M{W.w  
assets stripping 削减资产；拆卖资产 S[QrS7  
assets value 资产值 E)3NxmM#  
assignee 承让人 C*lJrFpB  
assignment 转让；转让书；转让契 (iGTACoF  
assignment of interest 权益转让 B?wq=DoG  
assignment of letters patent and trade mark 专利证书及商标转让 L=h'Qgk%  
assignment of property 物业转让；物业转让书 ,[;G|et  
assignment right 转让权 H']+L~j  
assignor 转让人 :H[6Lg\*  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  z$Qbj  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0(btA~'*  
associate member 附属会员 SY8C4vb'h  
associated body corporate 相联法人团体 U<-D(J
  
associated company 相联公司；联属公司 CH/rp4NeSy  
associated corporation 相联法团 t>sE x:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8$|=P!7EO  
公认会计师公会〔英国〕 )CyS#j#=  
Association of Futures Exchange Brokers 香港期货经纪协会 $]8Q(/mbK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F<w/PMb  
association of underwriters 承保人组织 RT5T1K08I  
assumption of control 接管 MY/}-*|  
assurance 担保；保险；转易；转易书  LIdF 0  
assurance of interest 权益的转易 h1(4Ic  
at 19XX price 按一九ＸＸ年价格计算 Np)lI
GE  
at a discount 按赔价计算；按贴水价格计算；打折扣 J. @9zA&  
at a premium 按溢价计算；按升水价格计算 IO> yIU[  
at call 通知付款；按通知 GH xp7H  
at constant market price 按固定市价计算 *owU)  
at constant price 按固定价格计算 |D
.ND%K&  
at cost 按成本计算 D3A/l  
at current market price 按当时市价计算；按现时市价计算 S@sO;-^+  
at current price 按当时价格计算；按现时价格计算 u-C)v*#L  
at factor cost 按要素成本计算；按生产要素成本计算 s<o
7!!c  
at money-of-the-day price 按付款当日价格计算 iyog`s c  
at or better 按指定或较佳价位〔买卖指令〕 39jG8zr=Z[  
at par 按面值计算；平价 TB^$1C  
at sight 见票即付 w*MpX U<  
at the close 按收市盘 wdZ/Xp9]  
at the opening 按开市盘 t0I{q0  
attestation 见证；见证条款 =rK+eG#,  
at-the-money option 平价期权 >OK^D+v"j  
attorney 受权人；受托代表人 8.~kK<)!  
attornment 新拥有人承认书 yOKI*.}  
attributable profit 可归属利润 %PJQ%~ A  
attributable share value 可归属股份价值 -!9G0h&i|  
Auckland Stock Exchange 奥克兰证券交易所 nxHkv`s k  
auction 拍卖 Y4(  
auctioneer 拍卖商 llsfTrp  
audit 审计；核数 w`=\5Oa.G  
Audit Commission 审计署 MJrR[h]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] yiI1x*^  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 m#F`] {  
audit review 帐目审查 9)=ctoZ'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qjc4.,/  
audited account 审计帐目；经审计的帐目  RX5dO%  
audited annual account 经审计的周年帐目 8KNZ](Dj  
audited balance sheet 经审计的资产负债表 cs'{5!i]  
auditor 核数师；核数主任；审计师 4'Zp-k?5`  
auditor's certificate 核数师证明书；审计师证明书 d`6 'Z  
auditor's report 核数师报告；审计师报告 V470C@  
Aussie bond 澳元债券 +t;7tQDVB  
austerity budget 紧缩预算 Xs?o{]Fe  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "wHFN>5B  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~3 bPIg7D  
Australian Dollar [AUD] 澳元 ;({W#Wa  
Australian Options Market 澳大利亚期权市场 ?pZOeqqu$  
Australian Securities Commission 澳洲证券事务监察委员会 kSh( u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z$xo$R(  
Australian Stock Exchange 澳大利亚证券交易所 GM<-&s!Uj  
Austrian Schilling [ATS] 奥地利先令 b%5f&N  
authentication 认证；鉴证 = 9]~yt  
authority to purchase 委托购买证；委购书 )>- =R5ZV  
authorization 认可；核准；授权；授权书
\'bzt"f$j  
authorization by direction 指示授权
eGHaY4|  
authorization by instruction 指令授权 }>X~  
authorization by warrant 令状授权 O1mKe%'|  
authorization of unit trust 单位信托的认可 VAu&@a`  
authorized agent 指定代理人 xZv#Es%#  
authorized capital 法定资本 pV"R|{#V  
authorized clerk 出市员 #lW`{i  
authorized dealer 认可交易商 I 2|Bg,e  
authorized financial institution 认可财务机构 ^v`\x5"Vp  
authorized fund 认可基金 W{gb:^;zb  
authorized fund house 获授权的基金公司；认可基金公司 uRr o?m<  
authorized institution 认可机构 z]9MM 2+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |H+Wed|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 UZsH9 o  
authorized insurer 获授权保险人；获认可承保人 IobD3:D8
W  
authorized investment 特准投资项目 `^y7f  
authorized person 获授权人  ][h}  
authorized representative 获授权代表 (ICd}  
authorized share capital 法定股本 j,dR,Nd  
automated quotation system 自动报价系统 b
byg8;/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u-5{U-^_  
自动交易系统〔香港期货交易所有限公司〕 (=@h23 vH  
automatic adjustment mechanism 自动调整机制 /~f'}]W  
automatic adjustment system 自动调整系统 xlg9TvvI  
Automatic Clearing House 自动票据交换所 q%?in+l  
automatic exchange rates accumulation system 自动化汇率累集系统 H+Sz=tg5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1 Ya`| ?FS  
automatic teller machine [ATM] 自动柜员机 /
RC7"QzL  
autopay 自动转帐 >&5DsV.B  
available assets 可用资产 ]wG{!0pl  
available fiscal reserve 现存财政储备 NPe%F+X  
available profit 可用利润 <HV
t V9R  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 EJNU761  
average 平均；平均数；海损 >s?S+W[L  
average basic salary 平均基本薪金 :zF,A,)  
average consumer expenditure 平均消费开支；一般消费开支 'y3!fN=h  
average cost 平均成本 Fun^B;GA:  
average cost of land production 增辟土地平均成本 vOpKNp  
average daily turnover 平均每日成交额 7s{GbU\  
average daily wage rate 平均每日工资率 <<R*2b  
average expenditure pattern 平均开支模式 kq,ucU%>p  
average growth rate 平均增长率 1^(ad;BCy  
average net fixed assets 固定资产平均净值 ;x@~A^<el  
average of relatives 相对价格平均数 "~C,bk  
average price 平均价格 8q}q{8  
average propensity to consume 平均消费倾向；一般消费倾向 exUu7&*:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xjj6WED  
average rate 平均率 ?oHpFlj  
average revenue 平均收入；平均收益 eM?I$ePTN  
average stock 平均库存；平均存货 <3C*Z"aQ>|  
average yearly rent 平均年租 wT8DSq  
avoidance of double taxation 避免双重课税 'u |c  
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 }oGA-Qc}B  
2)HuZda  
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