一些有用的会计术语(也不知道发的地方对不对)A

A: bicbCC6kC  
A share Ａ股；甲类股份 I*n]8c  
abatement of tax 减税；减扣免税额 Fv:x>qZr@  
ABN AMRO Bank N.V. 荷兰银行 ^Iqu^n?2.  
above-the-line expenditure 线上项目支出；经常预算支出 equi26jhr  
above-the-line receipt 线上项目收入；经常预算收入 y=AF EP  
ABSA Asia Limited 南非联合亚洲有限公司 Th$xk9TK^@  
absolute change 绝对数值变更 rkz84wDx  
absolute expenditure 实际开支 vTC{  
absolute guideline figure 绝对准则数字 CXTtN9N9  
absolute interest 绝对权益 6;(b-D
hi  
absolute order of discharge 绝对破产解除令 `r0lu_.$]4  
absolute profit margin 绝对利润幅度 t~":'le`zr  
absolute value 实值；绝对值 g`)0 wP  
absolutely vested interest 绝对既得权益 l9&L$,=  
absorbed cost 已吸收成本；已分摊成本 Z tc\4  
absorption 吸收；分摊；合并 lcVG<*gf-  
absorption rate 吸收率；摊配率；分摊率 $v5 >6+-n  
ACB Finance Limited 亚洲商业财务有限公司 }%D${.R]  
acceptable form of reciprocity 合理的互惠条件 {Ia$!q)  
acceptable rate 适当利率；适当汇率 {4)d  
acceptance agreement 承兑协议 |+qsO;  
acceptance for honour 参加承兑 !=u=P9I  
acceptor 承兑人；接受人；受票人 apnpy\in  
acceptor for honour 参加承兑人 #8y"1I=i&  
accident insurance 意外保险
F6"s&3D{  
Accident Insurance Association of Hong Kong 香港意外保险公会 _v++NyZXx  
accident insurance scheme 意外保险计划 LXTtV0F  
accident year basis 意外年度基准 $lAdh  
accommodation 通融；贷款 #+$PD`j  
accommodation bill 通融票据；空头票据 46~nwi$,^  
accommodation party 汇票代发人 ?A-f_0<0  
account balance 帐户余额；帐户结余 ScmwHid:\  
account book 帐簿 FRXaPod  
account collected in advance 预收款项 m[BpV.s  
account current book 往来帐簿  HYv-5:B  
account of after-acquired property 事后取得的财产报告 J7t) H_S{  
account of defaulter 拖欠帐目 3\cx(  
account payable 应付帐款 CZ =]0zB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x{/-&`F  
account receivable 应收帐款 Vt:\llsin  
account receivable report 应收帐款报表 qq@]xdl  
account statement 结单；帐单；会计财务报表 $'yWg_(  
account title 帐户名称；会计科目 vI:_bkii  
accountant's report 会计师报告 *w/N>:V0p  
Accountant's Report Rules 会计师报告规则 N0N%~3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 tTh4L8fO  
Accounting Arrangements 《会计安排》 sn]D7Ae  
accounting basis 会计基础 QP>F *A  
accounting by Official Receiver 破产管理署署长呈交的帐目 8~g~XUl  
Accounting Circular 《会计通告》 Rm~8n;7oOr  
accounting class 会计类别 RLcC>Z  
accounting date 记帐日期；会计结算日期 ZvK.X*~s  
accounting for money 款项核算 A+FQmLS  
Accounting Officer 会计主任 X1BqN+=@9  
accounting period 会计报告期；会计期 p&D7&Sb[  
accounting policy 会计政策；会计方针 3sDyB-\&  
accounting practice 会计惯例 O'QnfpQ*9  
accounting principle 会计准则 XXeDOrb  
accounting record 会计记录 'ITZz n*  
accounting report 会计报告 :Y4Sdj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _xnJfW_  
Accounting Society of China 中国会计学会 >ul&x!?@  
accounting statement 会计报表 6X$nZM|g,  
accounting system 会计制度；会计系统 +>yspOEz  
accounting transaction 会计事项；帐务交易 fuWAw^&  
accounting treatment 会计处理 vFeR)Ox's  
accounting year 会计年度 GH&5m44  
accretion 增值；添加 ;alt%:$n  
accrual 应计项目；应累算数目 ~RZN+N  
accrual basis 应计制；权责发生制 ^==Tv+T9U  
accrual basis accounting 应计制会计；权责发生制会计 JOs kf(  
accrue 应累算；应计 {wO.nOB  
accrued benefit 应累算利益 <vu~EY0.  
accrued charges 应计费用 `,4YPjk^  
accrued cumulative preference share dividend 应累算的累积优先股股息 o@C|*TXN  
accrued expenses 应累算费用 +U?73cYN  
accrued interest payable 应付利息；应计未付利息 ZZc^~  
accrued interest receivable 应收利息；应计未收利息 a.ijc>K  
accrued right 累算权益 ;";>7k/}  
accruing profit 应累算的利润 @gQ?cU7  
accumulated fiscal reserve 累积财政储备 l>J%Q^  
accumulated profit 累积利润；滚存溢利 NGZtlNvh  
accumulated reserve 累积储备 MJa`4[/  
accumulation of surplus income 累积收益盈余 "#iO{uMWb  
acquired assets 既得资产 Yq:/dpA_  
acquisition 收购；购置；取得 e-.(O8  
acquisition cost 购置成本 x@:98P  
acquisition expenses 购置费用 8cRc5X  
acquisition of 100% interest 收购全部股权 qoW$Iw*q)B  
acquisition of control 取得控制权 A;f)`i0l,  
acquisition of fixed assets 购置固定资产 NGEE'4!i7T  
acquisition of shell “买壳” n7zM;@{7  
acquisition price 收购价 -^8Oj
Gat  
act of God 天灾 = \K/ulZo  
acting partner 执事合伙人 |:u5R%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 x}x)h3e  
active partner 积极参与的合伙人 )*7{%Ilq  
active trading 交投活跃 4`7~~:W!M5  
actual circulation 实际流通 $XKUw"%  
actual cost 实际成本 `V.tqZF  
actual expenditure 实际开支；实际支出 `iEYq0}  
actual income 实际入息；实际收入；实际收益 &v9"lR=_k  
actual market 现货市场 0BAZWm  
actual price 现货价；实际价格 _T=";NSa  
actual profit 实际利润 `wSoa#U"@  
actual quotation 实盘；实际价位；实际报价 ^}:0\;|N  
actual year basis 按实际年度计算 r]kks_!Z  
actuals 实货 .'2"83f  
actuarial investigation 精算调查 |C,]-mJG  
actuarial principle 精算原则 jP<6Q|5F  
actuarial report 精算师报告  }"q#"s  
Actuarial Society of Hong Kong 香港精算学会 QX_![
|=  
actuarial valuation 精算师估值 f<R 3ND)  
actuary 精算师 b>d]= u  
ad referendum agreement 暂定协议；有待覆核的协定 aD~S~L!  
ad valorem duty 从价税；按值征税 [~;wCW,1  
ad valorem duty system 从价税制 /Wdrpv-%,1  
ad valorem fee 从价费 ,eL&Ner  
ad valorem tariff 从价关税 Svs&?B\}{6  
additional allowance 额外免税额 er>{#8 P  
additional amount for unexpired risk 未过期风险的额外款额 .I>CL4_  
additional assessable profit 补加应评税利润 ZY;g)`E1  
additional assessment 补加评税 ")NQwT}  
additional commitment 额外承担 49Y:}<Yd   
additional commitment vote 额外承担拨款 'uwq^b_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Oe^9pH,1t  
additional dependent parent allowance 供养父母额外免税额 =YtK@+| i  
additional provision 额外拨款 a(h@4 x  
additional stamp duty 附加印花税 ':utU1dL  
additional tax 补加税罚款；补加税款 UA#=K+2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `eGp.[ffT  
adjudged bankrupt 被裁定破产 d Z+7S`{  
adjudicated bankrupt 裁定破产人 NVDIuh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "k),;1  
adjudication of bankruptcy 裁定破产；宣告破产 j}8^gz]  
adjudication of insolvency 裁定无力偿还债务 }Fu2
%L>  
adjusted actual 经调整的实数；调整后的实数 g7eI;Tpv  
adjusted current assets 经调整的流动资产；调整后的流动资产 QEmktc1 7  
adjusted figure 经调整的数字；调整后的数额 3@<m/%  
adjusted liabilities 经调整的负债；调整后的负债 TETfRnm  
adjusted loss 经调整的亏损；调整后的亏损 z3w;W{2Q;V  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ;]rj Kc=  
adjusted profit 经调整的利润；调整后的利润 c|4_nT 2  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q0xQxz  
adjusted value 经调整的价值；调整后的价值 Z(J 1A x  
adjustment 调整；修订；理算〔保险〕 c{T)31ldW  
adjustment centre 调剂中心 F-$NoEL  
adjustment lag 调整过程的时间差距；调整时差 48!F!v,j)x  
adjustment mechanism 调整机制 !'>#!S~h3  
adjustment of loss 亏损调整 gUp9yV  
adjustment process 调整过程；调整程序 9  I&[6}  
adjustment range 调整幅度 wOH 3[SKo  
administered exchange rate 受管制汇率 *LvdrPxU=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 UG6\OgkL+  
administration expenses 行政费用 9s*UJIL  
administration fee 手续费；行政费 I."s&]FZ  
administration in bankruptcy 破产管理 #EH\Q%  
administration order 遗产管理令 TI8EW  
administrator 管理人；遗产管理人 m^^#3*qa  
administrator of the estate 遗产管理人 ![Vrbe P  
admission of debt 债项承认书 2J`LZS  
admission of proof 接纳债权证明 [c99m:*+  
advance 放贷款项；垫付款项；预支款项；预付款项 sr:hRQ27  
advance account 暂支帐目；预付款帐户 rj<-sfs  
advance compensation 预付补偿金 >waA\C}  
advance from shareholder 股东垫款 _G)x\K]N  
advance pending reimbursement 预支以待日后付还 ?1X7jn`,+  
advanced economy 先进经济体系 Wx8;+!2Q/  
advancement 预付；预付财产 BJsN~`=r  
advances warrant 垫款令 7[}WvfN8#  
advancing 贷出 zaE!=-U  
adverse balance 逆差 *mN8Qd  
adverse exchange 逆汇 a$LoQ<f_  
advertisement addressed to shareholders 在报章刊登的致股东通告 TQ5kT?/{  
advice for collection 托收通知书 
5%DHF-W)  
advice of drawing 提款通知书；汇票通知书 8JO(P0aT  
advice of payment 付款通知 wJ7Fnj>u%  
Advisory Committee [Securities and Futures Commission] ASNo6dP7  
谘询委员会〔证券及期货事务监察委员会〕 73!])!SVI  
Advisory Committee on Diversification 经济多元化谘询委员会 <*p  
affidavit 誓章；遗产申报誓章 H#bu3*'  
affidavit of no receipt 述明无收款的誓章 FWS!b!#,N  
affiliate 联号；联营公司；附属公司 BkDq9>  
affiliated company 附属公司；联号；联营公司 RLDu5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 t1aKq)?  
affordability 负担能力 ay=f1<a  
African Development Bank [AfDB] 非洲开发银行 HA0yX?f]  
after-acquired property 事后取得的财产 h:vI:V[/X  
after-hours dealing 市后交易 hllb\Y)XL  
after-tax profit 税后盈利；税后利润；税后溢利 D,s[{RW+q  
agency agreement 代理协议 B{1yMJA  
agency expenses 代理机构的开支 "VAbUs  
agency fee 代理费 UD5f+,_;  
Agency Law 《代理法》 6V1 Z(K  
agent 代理人；承销人 }oii|=,#^  
agent of company 公司代理人  1oG'm  
agent's fee 代理人费；经纪费 *(VwD)*  
aggregate 总计；总数；总体数字 V_)465g  
aggregate amount 总款额；总额 e#?rK=C?9  
aggregate assets and liabilities 总体资产与负债 X-%91z:o58  
aggregate at constant price 按固定价格计算的总体数字 X|60W  
aggregate demand 总需求 <|:$
_&(  
aggregate gross position 总持仓量 \(1WLP$2U  
aggregate limit 总限额 cty  
aggregate of salaries tax 合计薪俸税 dwm>!h  
aggregate performance 总体表现；总体业绩 x2g=%K=  
aggregate supply 总体供应 NbUibxJ  
aggregate surplus 总盈余 *0 ;|  
aggregate total 整体总额 kwFo*1 {  
aggregate value 总值；合计价值 j,N,WtE  
aggregated basis 合计基准 I4zm{ 1g  
aggregated net chargeable income 合计应课税入息实额 zM'2opiUY  
aggregation 合并计算；合计；总和 gac/%_-HH7  
aggregation of incomes of husband and wife 夫妇入息合并计算 0-U%R)Q  
aggregation of property 财产的总和 J5\2`U_FZ  
agio 差价；贴水 FsfP^a  
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》 zZ])G
  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 46c0;E\9  
《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》 ?qtL*;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment BCr*GtR)W  
《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》 vn96o]n  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E~,Wpl}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]@sLX ek  
agreement for a settlement 授产协议 x4@IK|CE  
agreement for assignment 转让协议 SvD:UG  
agreement for sale 售卖协议；买卖协议 )"^ )Nk  
agreement for sale and purchase 买卖协议 5%R$7>`Z  
agreement for the payment of interest 支付利息协议 *&W1|Qkg_  
agreement for the repayment of money 还款协议 BctU`.  
agreement of reinsurance 再保险协议 y Xi$w.gr  
Agricultural Bank of China 中国农业银行 6;}FZ  
air passenger departure tax 飞机乘客离境税 5U(ry6fI=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 A#w*r-P  
airport tax 机场税 O,7*dniH  
alcohol duty 酒精税 H=_k|#/  
alienation 让与；让渡；转让 Bj\oo+L/  
alimony 生活费；赡养费 IN!IjInaT@  
All Ordinaries Index [AOI] 所有普通股指数 Je~<2EsQ  
all risks 全险；综合险 %XZdz=B  
All Sales Record for Stock Market 《股票市场成交报告》 0I>[rxal  
Allied Capital Resources Limited 新联财务有限公司 PvS\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qg8T}y>  
allocation letter 拨款信件 6XGqZ!2  
allocation of fund 分配款项；预留款项 h)yAge  
allocation of profit 利润分配；溢利分配 ww~gmz  
allocation warrant 拨款令 }Ym~[S*x  
allotment 分配；配股 BoPJ;6?>}  
allotment notice 股份配售通知；配股通知 mRY~)<!4&  
allotment of shares 股份分配 n
)>nfnh  
allowable 可获宽免；免税的 +~M`rR*  
allowable business loss 可扣除的营业亏损 5> =Ia@I   
allowable expenses 可扣税的支出 ZDl(q~4?z  
allowance 免税额；津贴；备抵；准备金 >)iCKx
 
allowance for debts 债项的免税额 |",/  
allowance for depreciation by wear and tear 耗损折旧免税额 v iM6q<Ht  
allowance for funeral expenses 殡殓费的免税额 Z_?r5M;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GvD{I;  
allowance for repairs and outgoings 修葺及支出方面的免税额 1;y?!;FD  
allowance to debtor 给债务人的津贴 tje  
alteration of capital 资本更改 A(qy>x-BI  
alternate trustee 候补受托人 e/
V8lo  
amalgamation 合并 \g\,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8@4)p.{5I  
ambit of charges 征税范围；收费范围 *'ex>4^  
amended valuation 经修订的估值 #5W-*?H  
American Commodities Exchange 美国商品交易所 ik|iAWy  
American Express Bank Limited 美国运通银行 z8n]6FDiE  
American Stock Exchange 美国证券交易所 =Ev*Q[  
amortization 摊销 P/hIJV[  
amount due from banks 存放银行同业的款项 \BxE0GGky  
amount due from banks abroad 存放海外银行同业的款项 v8o{3wJ  
amount due from holding companies 控股公司欠款 %NfbgJcL_  
amount due from local banks 存放本港银行同业的款项 swT/ tesj  
amount due to banks 银行同业的存款 C<\O;-nHH  
amount due to banks abroad 海外银行同业的存款 0%<x>O  
amount due to holding companies 控股公司存款 ]!04L}hy|P  
amount due to local banks 本港银行同业的存款 i.*Utm`1"e  
amount due to outport banks 外埠银行同业的存款 qUF}rlS=r  
amount for note issue 发行纸币的款额 GOhGSV#  
amount of bond 担保契据的款额 NhA_dskvo  
amount of consideration 代价款额 ?W4IAbT\G  
amount of contribution 供款数额 [#6Eax,j  
amount of indebtedness 负债款额 Ym"Nj  
amount of principal of the loan 贷款本金额 X'h J&-[P  
amount of rates chargeable 应征差饷数额 w>$2  
amount of share capital 股本额 @-Js)zcl q  
amount of sums assured 承保款额 YDr/Cw>J  
amount of variation 变动幅度 )6:nJ"j#  
amount of vote 拨款数额 `l8^n0-  
amount payable 应付款额 eZ~ZWb,%  
amount receivable 应收款额 ;.P9t`*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5n'C6q "  
analysis 分析 %rZJ#p[e)=  
ancillary risk 附属风险 6P KH%  
annual account 周年帐目；周年帐目报表；年度决算；年结 Lz'05j3!  
annual accounting date 年结日期 -I#1xJU  
annual allowance 每年免税额；年积金；年度津贴；年津 Q+UqLass  
annual balance 年度余额 lnoK.Vk9,  
annual disposable income 每年可动用收入 Ju"*>66  
annual estimates 周年预算 J_^Ml)@iy  
annual fee 年费 e$+?l~  
annual general meeting 周年大会 O0i[GCtP5  
annual growth rate 年增率；每年增长率 gLef6q{}  
annual long-term supplement 长期个案每年补助金 { f@k2^  
annual pensionable emolument 可供计算退休金的年薪 s'/ g:aJ  
annual report 年报 jP9)utEm6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [EETx-  
annual return 周年报表；周年申报表；每年报税表格 A12#v,  
Annual Return Rules 《周年报表规则》 Pe_iA_  
annual review of consumer prices 每年消费物价回顾 A<zSh}eh6  
annual roll-forward basis 逐年延展方式 =c,m)\u/8  
annual salary 年薪 |tU4(hC  
annual statement 年度报表；年度决算表 J`8bh~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 
vpGeG  
annuitant 年金受益人 w1+xl
M,,9  
annuity 年金 r-$SF5uv  
annuity contract 年金合约 |?Z;tAF!  
annuity on human life 人寿年金 `|i[*+WC  
antecedent debt 先前的债项 GX+oA]  
ante-dated cheque 倒填日期支票  D|[~Py  
anticipated expenditure 预期开支
KC-q]  
anticipated net profit 预期纯利 *VFUC:  
anticipated revenue 预期收入 P+Ta|-  
anti-inflation measure 反通货膨胀措施 (Wu_RXfCw_  
anti-inflationary stance 反通货膨胀立场 Q!<b"8V]  
apparent deficit 表面赤字 =gb.%a{R  
apparent financial solvency 表面偿债能力 M"eiKX  
apparent partner 表面合伙人 C1@6r%YD  
application for personal assessment 个人入息课税申请书 <-:gaA`KM  
application of fund 资金应用 |3?q
L  
application to release as liquidator and to destruct the books of accounts and documents a0oM KGW:  
申请免除清盘人职务及毁灭帐簿与文件 'K=n}}&:  
appointed actuary 委任精算师 (bk~,n_  
appointed auditor 委任核数师；委任审计师 9oL/oL-J/  
appointed trustee 委任的受托人 H"H&uA9"  
appointer 委任人 6jiz$x  
apportioned pro rata 按比例分摊 jMvWS71  
apportionment 分配；分摊 B|-E3v:f4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IZV D.1  
apportionment formula 分摊方程式 .O
Hjn|  
apportionment of estate duty 遗产税的分摊 {VPF2JFB[  
appraisal 估价；评估 Gmi w(T  
appreciable growth 可观增长 -$#'  
appreciable impact 显着影响 mRT`'fxK  
appreciable increase 可观增长 R30{/KK  
appreciation 增值；升值 m 4VhR_  
appreciation against other currencies 相对其他货币升值 (q!tI*}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AK/_^?zAs  
appreciation tax 增值税 xA-O?s"CY  
appropriation 拨款；拨用；拨付 RSLMO8  
appropriation account 拨款帐目 Jp
<Y2-  
Appropriation Bill 拨款法案 TixXA:Mf  
appropriation-in-aid system 补助拨款办法 BK>uJv-qU  
approved assets 核准资产 .r/6BDE"  
approved basket stock 认可一篮子证券 zice0({iJ  
approved budget 核准预算 fD#VI   
approved charitable donation 认可慈善捐款 C~.7m-YW  
approved charitable institution 认可慈善机构 W[]N.d7G  
approved currency 核准货币；认可货币 5sD\4g)HK  
approved estimates 核准预算 _N5$>2  
approved estimates of expenditure 核准开支预算 C%8jWc  
approved overseas insurer 核准海外保险人 ?\C7.
of  
approved overseas trust company 核准海外信托公司 dHnR)[?e  
approved pooled investment fund 核准汇集投资基金 C<GS._V&  
approved provident fund scheme 认可公积金计划 lZ5 lmsCU  
approved provision 核准拨款 d`U{-?N>  
approved redeemable share 核准可赎回股份 7dXR/i\  
approved regional stock 认可地区性证券 y5L%_ {n  
approved retirement scheme 认可退休金计划 ?3wEO>u  
approved subordinated loan 核准附属贷款 V/Q~NXN  
arbitrage 套戥；套汇；套利 \lVxlc0{?  
arbitrageur 套戥者；套汇者 `b^eRnpR  
arbitrary amount 临时款项 OchIEF"N  
arrangement 措施；安排；协定 72qbxPY13h  
arrears 欠款 f>Mg.9gJ(  
arrears of pay 欠付薪酬 t0*JinKI  
arrears of revenue 逾期未收税款；逾期未收的帐项 yp=(wcJ  
articles of association 组织章程；组织细则；组织章程细则 D&f(h][hH?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }4PIpDL  
ascertainment of profit 确定利润 ,4hQ#x  
"Asia Clear" “亚洲结算系统” 3"HpM\A{A=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Nj Ng=q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >z*2Og#1  
Asian Development Fund [ADF] 亚洲发展基金 rULrGoM  
Asian dollar bond 亚洲美元债券 kDM\IyM<\  
Asian dollar market 亚洲美元市场 v7+f@Z:N*  
Asian dollar rate 亚洲美元利率 `2S G{5o;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xyK_1n@b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Re3vW re  
asked price 沽盘；喊价；索价；卖方报价 1/>#L6VAZ  
assessable income 应评税入息 '"{ IV  
assessable loss 应评税亏损 _C3l2v'I$  
assessable profit 应评税利润 P>/n!1c  
assessable value 应评税值 >E&mNp  
assessed profit 估定利润 A+Nf](
[  
assessed value 经评估价值 U$j*{`$4  
assessment 评税；评定；估价；评税单 W8:?y*6  
assessment number 评税编号；估价编号 iq>PN:mr  
assessment of additional tax 补加税评税 ?:(BkY,K5  
assessment of performance 业绩评估；实绩评价 PSX-
b)wb  
Assessor 评税主任 t&+f:)n  
asset price bubbles 资产价格泡沫 "oX@Z^  
asset-backed securities 具资产保证的证券 / lh3.\|  
assets accretion 资产增值 5UE5;yo  
assets and liabilities 资产与负债 #M;Cw}pW  
assets betterment statement 资产递增表；资产改进表 0GW(?7ZC  
assets lending 实物放款；有抵押贷款 @GzEhv  
assets of the company passing on the death 死者去世时转移的公司资产 R=jIVw'  
assets pledged as security for liabilities 用作负债抵押的资产 ">QNiR!  
assets portfolio 资产投资组合 yDBS : \  
assets price 资产价格 #<20vdc  
assets quality 资产质素 yk1syN_  
assets realization 资产变现 U$R+&@;  
assets refinancing arrangement 资产再集资安排 [,s{/OM  
assets securitization 资产证券化 lg_X|yhL  
assets situated outside Hong Kong 在香港以外地方的资产 @#q>(Ox%  
assets stripping 削减资产；拆卖资产 |A".Mo_5  
assets value 资产值 IP'gN-#i  
assignee 承让人 Wpo:'?!(M^  
assignment 转让；转让书；转让契 P!qU8AJkt  
assignment of interest 权益转让 <^?64  
assignment of letters patent and trade mark 专利证书及商标转让 rWKc,A[  
assignment of property 物业转让；物业转让书 Zi47
)8  
assignment right 转让权 |7Z7_YWs  
assignor 转让人 (J(JB}[X,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f(Q-W6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 KD9Y  
associate member 附属会员 ~C6Qp`VF  
associated body corporate 相联法人团体 ]K'iCYY  
associated company 相联公司；联属公司 6 <JiHVP7  
associated corporation 相联法团 *i#m5f}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \M>}-j`v  
公认会计师公会〔英国〕 3-4' x2   
Association of Futures Exchange Brokers 香港期货经纪协会 o:u *E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 iJ HOLz"!  
association of underwriters 承保人组织 H~1&hF"d  
assumption of control 接管 0\f3La  
assurance 担保；保险；转易；转易书 r'7>J:cy=  
assurance of interest 权益的转易 #Jt9U1WbF  
at 19XX price 按一九ＸＸ年价格计算 "' g*_  
at a discount 按赔价计算；按贴水价格计算；打折扣 5tMp@$F\{[  
at a premium 按溢价计算；按升水价格计算 vy?Zz<c;  
at call 通知付款；按通知 vz
VXRX  
at constant market price 按固定市价计算 $qk2!  
at constant price 按固定价格计算 @l~zn%!X  
at cost 按成本计算 zoYw[YP9  
at current market price 按当时市价计算；按现时市价计算 sqw^Hwy=!2  
at current price 按当时价格计算；按现时价格计算 5\Sm^t|Tx  
at factor cost 按要素成本计算；按生产要素成本计算 Iuk!A?XV  
at money-of-the-day price 按付款当日价格计算 '&{`^l/MH  
at or better 按指定或较佳价位〔买卖指令〕 |T:'G  
at par 按面值计算；平价 e1ru#'z  
at sight 见票即付 ..RCR_DIp  
at the close 按收市盘 1Wzm51RU  
at the opening 按开市盘 .JIn(
 
attestation 见证；见证条款 ZW\}4q;[A  
at-the-money option 平价期权 .^BL7  
attorney 受权人；受托代表人 W$=MuF7R  
attornment 新拥有人承认书 C<Q;3w`#1j  
attributable profit 可归属利润 C FY3D|  
attributable share value 可归属股份价值 m'&^\7;D  
Auckland Stock Exchange 奥克兰证券交易所 {?c`0C  
auction 拍卖 FZTBvdUYp  
auctioneer 拍卖商 *I7$\0Q  
audit 审计；核数 dx{ZG'@aH  
Audit Commission 审计署 HY[eo/nM1d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S<"T:Y&  
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〕 _h1n]@ d5  
audit review 帐目审查 KTX;x2r  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NLZTIZC
K  
audited account 审计帐目；经审计的帐目 uXPvl5(Y?  
audited annual account 经审计的周年帐目 kWs"v6B  
audited balance sheet 经审计的资产负债表 ).HYW _Yih  
auditor 核数师；核数主任；审计师 J0@ ^h  
auditor's certificate 核数师证明书；审计师证明书 T\\Q!pY  
auditor's report 核数师报告；审计师报告 r:u,  
Aussie bond 澳元债券 tkrRdCq  
austerity budget 紧缩预算 '(M8D5?N-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 / 0Z_$Q&e  
Australia All Ordinaries Index 澳洲所有普通股票指数 |Rk$u  
Australian Dollar [AUD] 澳元 5nL,sFd  
Australian Options Market 澳大利亚期权市场 z.itVQs$I  
Australian Securities Commission 澳洲证券事务监察委员会 X2PQL"`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 86(8p_&zC  
Australian Stock Exchange 澳大利亚证券交易所 -z%| Jk  
Austrian Schilling [ATS] 奥地利先令 _+z5~6>  
authentication 认证；鉴证 3
(|8gWQ  
authority to purchase 委托购买证；委购书 03aa>IO  
authorization 认可；核准；授权；授权书 9 z_9yT  
authorization by direction 指示授权 O+U9 p
  
authorization by instruction 指令授权 %j9'HtjEa  
authorization by warrant 令状授权 <a_Q1 l  
authorization of unit trust 单位信托的认可 Bd8,~8  
authorized agent 指定代理人 oW]~\vp^0  
authorized capital 法定资本 ^3*k6h[(  
authorized clerk 出市员 %G!BbXlz  
authorized dealer 认可交易商 /lBx}o'  
authorized financial institution 认可财务机构 lqPzDdC^>  
authorized fund 认可基金 B=K&+  
authorized fund house 获授权的基金公司；认可基金公司 -DgJkyt+<  
authorized institution 认可机构 ZsjDe{TH  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }Xv2I$J  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @?,iy?BSG  
authorized insurer 获授权保险人；获认可承保人 `8$gaA*  
authorized investment 特准投资项目 Z~O1$,Z  
authorized person 获授权人 Aa^%_5  
authorized representative 获授权代表 i^LLKx7M&  
authorized share capital 法定股本 kI5`[\  
automated quotation system 自动报价系统 Y{~[N yE  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 78't"2>  
自动交易系统〔香港期货交易所有限公司〕 Ys|n9pW  
automatic adjustment mechanism 自动调整机制 6{/HNEI*1  
automatic adjustment system 自动调整系统 =1' / ?  
Automatic Clearing House 自动票据交换所 C^
>txui8  
automatic exchange rates accumulation system 自动化汇率累集系统 f"emH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P~Cx#`#(V  
automatic teller machine [ATM] 自动柜员机 ~4YU  
autopay 自动转帐  f,utA3[  
available assets 可用资产 vMOI&_[\z  
available fiscal reserve 现存财政储备 <4!SQgL  
available profit 可用利润 Z["[^=EP  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JY4sB8  
average 平均；平均数；海损 H4#|f
n  
average basic salary 平均基本薪金 ;E? Z<3{  
average consumer expenditure 平均消费开支；一般消费开支 ]=T`8)_r)  
average cost 平均成本 k.b->U  
average cost of land production 增辟土地平均成本 DpG|Kl|d  
average daily turnover 平均每日成交额 Y0`=h"g  
average daily wage rate 平均每日工资率 \%fl`+`  
average expenditure pattern 平均开支模式 EMyMed_  
average growth rate 平均增长率 $`L!2  
average net fixed assets 固定资产平均净值 ~4HS 2\  
average of relatives 相对价格平均数 *z-Mr~V  
average price 平均价格 `/en&l  
average propensity to consume 平均消费倾向；一般消费倾向 Jr/|nhGl5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 4N&4TUIM  
average rate 平均率 te e  
average revenue 平均收入；平均收益 a`XXz  
average stock 平均库存；平均存货 ^,`;x  
average yearly rent 平均年租 tz{W69k+  
avoidance of double taxation 避免双重课税 Lyjt$i W%  
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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yHS=8!
  
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