一些有用的会计术语(也不知道发的地方对不对)A

A: RIy\u>  
A share Ａ股；甲类股份 5G*II_j  
abatement of tax 减税；减扣免税额 5~VosUpe7  
ABN AMRO Bank N.V. 荷兰银行 a5c'V   
above-the-line expenditure 线上项目支出；经常预算支出 MK$Jj"  
above-the-line receipt 线上项目收入；经常预算收入 LsTffIP  
ABSA Asia Limited 南非联合亚洲有限公司 XAic9SNu;  
absolute change 绝对数值变更 BWK IbG  
absolute expenditure 实际开支 pdz'!I  
absolute guideline figure 绝对准则数字 J\`^:tcG  
absolute interest 绝对权益 I0w%8bs  
absolute order of discharge 绝对破产解除令 00<{:  
absolute profit margin 绝对利润幅度 \ aKd5@  
absolute value 实值；绝对值 
zQfkMa.  
absolutely vested interest 绝对既得权益 /=T"=bP#/  
absorbed cost 已吸收成本；已分摊成本 @)0 Y~A )  
absorption 吸收；分摊；合并 W kkxU.xXE  
absorption rate 吸收率；摊配率；分摊率  H!eh J$[  
ACB Finance Limited 亚洲商业财务有限公司 /6tcSg)  
acceptable form of reciprocity 合理的互惠条件 >{&A%b4JF  
acceptable rate 适当利率；适当汇率 d<T%`:s<  
acceptance agreement 承兑协议 gA:TL{X0  
acceptance for honour 参加承兑 {8CWWfHCD  
acceptor 承兑人；接受人；受票人 A~71i&  
acceptor for honour 参加承兑人 P[i
\e7mR  
accident insurance 意外保险 U":"geU  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ye|G44z  
accident insurance scheme 意外保险计划 %KV2<t?  
accident year basis 意外年度基准 )/Y~6A9>  
accommodation 通融；贷款 g9V.13k  
accommodation bill 通融票据；空头票据 _}=E^/;(  
accommodation party 汇票代发人 ?!S GiARW?  
account balance 帐户余额；帐户结余 ixI:@#5wY  
account book 帐簿 PrnrXl S  
account collected in advance 预收款项 tgN92Q.i6T  
account current book 往来帐簿 y^s1t2]%  
account of after-acquired property 事后取得的财产报告 i^/54  
account of defaulter 拖欠帐目 %zljH"F  
account payable 应付帐款 P|}\/}{`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vInFo.e[4  
account receivable 应收帐款 l>Av5g)  
account receivable report 应收帐款报表 h$&rE@N|  
account statement 结单；帐单；会计财务报表 Je~p%m#e;K  
account title 帐户名称；会计科目 R}k69-1vL  
accountant's report 会计师报告 I~RcOiL)  
Accountant's Report Rules 会计师报告规则 V/-MIH7SF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~e^)q>Lb7(  
Accounting Arrangements 《会计安排》 Bbs 0v6&,  
accounting basis 会计基础 H m8y]>$  
accounting by Official Receiver 破产管理署署长呈交的帐目 9[{sEg=C$e  
Accounting Circular 《会计通告》 ZNy9_a:dX  
accounting class 会计类别 U.Hdbmix  
accounting date 记帐日期；会计结算日期 yBe(^ n  
accounting for money 款项核算 F@^N|;_2  
Accounting Officer 会计主任 b%<jUY  
accounting period 会计报告期；会计期 FV8\+ep  
accounting policy 会计政策；会计方针 nKu(XgFv  
accounting practice 会计惯例 G5umeqYC  
accounting principle 会计准则 RpeBm#E2  
accounting record 会计记录 Sj1r s#@1  
accounting report 会计报告 o16~l]Z|f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %*p^$5L<  
Accounting Society of China 中国会计学会 kA,4$2_o  
accounting statement 会计报表 hXnw..0"  
accounting system 会计制度；会计系统 Ou!)1UFI  
accounting transaction 会计事项；帐务交易 lb95!.av+I  
accounting treatment 会计处理 d~/xGB`<  
accounting year 会计年度 S5/p=H:  
accretion 增值；添加 *vD/(&pQ1:  
accrual 应计项目；应累算数目 )u Qvt-  
accrual basis 应计制；权责发生制 8E-Ip>{>  
accrual basis accounting 应计制会计；权责发生制会计 Vy r] x  
accrue 应累算；应计 ku-cn2M/  
accrued benefit 应累算利益 Crg#6k1~EN  
accrued charges 应计费用 ,i;9[4QMX  
accrued cumulative preference share dividend 应累算的累积优先股股息 pKYLAt+^>  
accrued expenses 应累算费用 qw)Key  
accrued interest payable 应付利息；应计未付利息 lXw;|dGF  
accrued interest receivable 应收利息；应计未收利息 /rOnm=P+Q  
accrued right 累算权益 %cd]xQpCp  
accruing profit 应累算的利润 qs "s/$  
accumulated fiscal reserve 累积财政储备 7s!AHyZ  
accumulated profit 累积利润；滚存溢利 H!#5!m&  
accumulated reserve 累积储备 L*IU0Jy>  
accumulation of surplus income 累积收益盈余 Zbh]SF{3F  
acquired assets 既得资产 33*d/%N9  
acquisition 收购；购置；取得 G,|]a#w&v.  
acquisition cost 购置成本 2*wO5v  
acquisition expenses 购置费用 s_Oh >y?Aq  
acquisition of 100% interest 收购全部股权 >VUQTg  
acquisition of control 取得控制权 D6)Cjc>a  
acquisition of fixed assets 购置固定资产 OK
?3,<x  
acquisition of shell “买壳” RR"WO  
acquisition price 收购价 Bx : So6:  
act of God 天灾 K#f`_SCW  
acting partner 执事合伙人 :`u&TXsu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >{qK]xj  
active partner 积极参与的合伙人 &Pg-|Ql  
active trading 交投活跃 G1;'nwf}  
actual circulation 实际流通 %*
6oUb  
actual cost 实际成本 [q+e]kD  
actual expenditure 实际开支；实际支出 ;.Oh88|k  
actual income 实际入息；实际收入；实际收益 %3c|  
actual market 现货市场 ^8oc^LOa~2  
actual price 现货价；实际价格 feI[M;7u  
actual profit 实际利润 'W?v.W &  
actual quotation 实盘；实际价位；实际报价 8Z4?X%  
actual year basis 按实际年度计算 '0_j{ig  
actuals 实货 xV>iL(?  
actuarial investigation 精算调查 2~&hstd%  
actuarial principle 精算原则 x\J;ZiWwW  
actuarial report 精算师报告 "H="Ip!s  
Actuarial Society of Hong Kong 香港精算学会 &Ky 
u@Tt  
actuarial valuation 精算师估值 Q),3&4pM  
actuary 精算师 [71#@^ye  
ad referendum agreement 暂定协议；有待覆核的协定 g#'fd/?Q  
ad valorem duty 从价税；按值征税 Y7kb1UG  
ad valorem duty system 从价税制 Vy% :\p+  
ad valorem fee 从价费 aq0iNbv@  
ad valorem tariff 从价关税 I)XOAf$6  
additional allowance 额外免税额 P"bknXL  
additional amount for unexpired risk 未过期风险的额外款额 txml*/zL  
additional assessable profit 补加应评税利润 /K,|k EE'n  
additional assessment 补加评税 qF{DArc  
additional commitment 额外承担 Jny)uo8  
additional commitment vote 额外承担拨款 6@?aVM~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eg2U+g4  
additional dependent parent allowance 供养父母额外免税额 oEQ{m5O9  
additional provision 额外拨款 aVQSN  
additional stamp duty 附加印花税 z;y^t4 ^9  
additional tax 补加税罚款；补加税款 <g3du~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8Q^6ibE  
adjudged bankrupt 被裁定破产 c/<Sa|
'  
adjudicated bankrupt 裁定破产人
SLdN.4idK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]>)u+
|  
adjudication of bankruptcy 裁定破产；宣告破产 JQ"`9RNb  
adjudication of insolvency 裁定无力偿还债务 :Su#xI  
adjusted actual 经调整的实数；调整后的实数 JO2ZS6k[  
adjusted current assets 经调整的流动资产；调整后的流动资产 3!.H^v?  
adjusted figure 经调整的数字；调整后的数额 x)ddRq l  
adjusted liabilities 经调整的负债；调整后的负债 pHen>BA[  
adjusted loss 经调整的亏损；调整后的亏损 (odR'#  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 K\IYx|Hm a  
adjusted profit 经调整的利润；调整后的利润 :!JpP R5  
adjusted surplus 经调整的盈余额；调整后的盈余额 3XeXzPj  
adjusted value 经调整的价值；调整后的价值 M5GY>3P$c  
adjustment 调整；修订；理算〔保险〕  <+AIt  
adjustment centre 调剂中心 {W5ydHXy  
adjustment lag 调整过程的时间差距；调整时差 >=-GD2WK  
adjustment mechanism 调整机制 Q_&}^  
adjustment of loss 亏损调整 `z|
=~  
adjustment process 调整过程；调整程序 < /;Q8;
0  
adjustment range 调整幅度 -{X<*P4p  
administered exchange rate 受管制汇率 |SGgy|/a#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 P%zH>K  
administration expenses 行政费用 lLuID  
administration fee 手续费；行政费 )uQ-YC('0  
administration in bankruptcy 破产管理 g.64Id  
administration order 遗产管理令 -VS9`7k  
administrator 管理人；遗产管理人 Guk.,}9  
administrator of the estate 遗产管理人 T-4/d5D[  
admission of debt 债项承认书 j/)"QiS*?  
admission of proof 接纳债权证明 3@^MvoC  
advance 放贷款项；垫付款项；预支款项；预付款项 ]43alf F#  
advance account 暂支帐目；预付款帐户 hi!L\yi  
advance compensation 预付补偿金 *#3*;dya]  
advance from shareholder 股东垫款 PX;Vo~6  
advance pending reimbursement 预支以待日后付还 L
nP3z5d(  
advanced economy 先进经济体系 P!kw;x  
advancement 预付；预付财产 =%!e(N'p  
advances warrant 垫款令 8g\wVKkTQp  
advancing 贷出 W7H&R,  
adverse balance 逆差 y Wpi|  
adverse exchange 逆汇  )|v^9  
advertisement addressed to shareholders 在报章刊登的致股东通告 B\\6#  
advice for collection 托收通知书 "r u]?{v  
advice of drawing 提款通知书；汇票通知书 'eDJ@4Xm  
advice of payment 付款通知 /\na;GI$  
Advisory Committee [Securities and Futures Commission] <3d;1o  
谘询委员会〔证券及期货事务监察委员会〕 &~RR&MdZ2  
Advisory Committee on Diversification 经济多元化谘询委员会 K
&*i
w`  
affidavit 誓章；遗产申报誓章 LH4>@YPGE#  
affidavit of no receipt 述明无收款的誓章 ,Du@2w3Cq  
affiliate 联号；联营公司；附属公司 X*i/A<Y`=  
affiliated company 附属公司；联号；联营公司 1%%'6cWWu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7_-w_"X  
affordability 负担能力 *n8%F9F  
African Development Bank [AfDB] 非洲开发银行 WvujcmOf  
after-acquired property 事后取得的财产 ;x-(kIiE  
after-hours dealing 市后交易 g& k58{e  
after-tax profit 税后盈利；税后利润；税后溢利 iZaeoy  
agency agreement 代理协议 oh6B3>>+  
agency expenses 代理机构的开支 zF8'i=b&  
agency fee 代理费 n|Pr/ddL  
Agency Law 《代理法》 U[R@x`  
agent 代理人；承销人 P.djd$#  
agent of company 公司代理人 6R`Oh uN.>  
agent's fee 代理人费；经纪费 f/,tgA  
aggregate 总计；总数；总体数字 '0:i<`qv#g  
aggregate amount 总款额；总额 v!H:^!z  
aggregate assets and liabilities 总体资产与负债 Cp#)wxi6[y  
aggregate at constant price 按固定价格计算的总体数字 .-0%6] cFD  
aggregate demand 总需求 IS BV%^la|  
aggregate gross position 总持仓量 M`vyTuO3SO  
aggregate limit 总限额 ZQ3_y $  
aggregate of salaries tax 合计薪俸税 1j0-9Kg'  
aggregate performance 总体表现；总体业绩 #]9hTa IR  
aggregate supply 总体供应 !Vheq3"q/  
aggregate surplus 总盈余 JS2nXs1  
aggregate total 整体总额 3NIUW!gr  
aggregate value 总值；合计价值 EATu KLP\  
aggregated basis 合计基准 eWvo,

4  
aggregated net chargeable income 合计应课税入息实额 HRB[GP+  
aggregation 合并计算；合计；总和 oE?QnH3R  
aggregation of incomes of husband and wife 夫妇入息合并计算 e'2Y1h  
aggregation of property 财产的总和 I;7nb4]AmF  
agio 差价；贴水 B@O@1?c[  
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》 [Il~K  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2 -Xdoxw  
《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》 f?56=& pHY  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N j4IQ<OV  
《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》 FB:<zmwR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 15{Y9
!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @ {#mpDX  
agreement for a settlement 授产协议 AW,OHSXh6  
agreement for assignment 转让协议 TeQNFo^_8  
agreement for sale 售卖协议；买卖协议 Bfr
'Zdw  
agreement for sale and purchase 买卖协议 jN0k9O>  
agreement for the payment of interest 支付利息协议 3= -pG  
agreement for the repayment of money 还款协议 M
+`Hg_#Q  
agreement of reinsurance 再保险协议 O7t(,uox3y  
Agricultural Bank of China 中国农业银行 k~3.MU  
air passenger departure tax 飞机乘客离境税 N]N4^A'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1l8Etp&<  
airport tax 机场税 AoaN22  
alcohol duty 酒精税 |o<8}Nja6  
alienation 让与；让渡；转让 T]T;$  
alimony 生活费；赡养费 O 5Nb  
All Ordinaries Index [AOI] 所有普通股指数 &<pKx!  
all risks 全险；综合险 x3pND  
All Sales Record for Stock Market 《股票市场成交报告》 =gh`JN6  
Allied Capital Resources Limited 新联财务有限公司 &o3K%M;C?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]i*](UQ  
allocation letter 拨款信件 "xRBE\B
 
allocation of fund 分配款项；预留款项 S8,Z;y  
allocation of profit 利润分配；溢利分配 }/P5>F<H[  
allocation warrant 拨款令 5S{7En~zUE  
allotment 分配；配股 >q~l21dUi  
allotment notice 股份配售通知；配股通知 hsKmnH@#  
allotment of shares 股份分配 {yA$V0`N{  
allowable 可获宽免；免税的 \C^;k%{LV  
allowable business loss 可扣除的营业亏损 e`>{$t  
allowable expenses 可扣税的支出 q.4A(,  
allowance 免税额；津贴；备抵；准备金 SLfFqc+n0  
allowance for debts 债项的免税额 %ir:ASk  
allowance for depreciation by wear and tear 耗损折旧免税额 0c^>eq]  
allowance for funeral expenses 殡殓费的免税额 RP5+d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !R-z%  
allowance for repairs and outgoings 修葺及支出方面的免税额 y! .J  
allowance to debtor 给债务人的津贴 kql0J|P?  
alteration of capital 资本更改 >>i@r@  
alternate trustee 候补受托人 `+:.L>5([  
amalgamation 合并 vIl+#9L0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PQKaqv}N  
ambit of charges 征税范围；收费范围 (+<1*5BEkT  
amended valuation 经修订的估值 *=V7@o  
American Commodities Exchange 美国商品交易所 klgy;jSEr  
American Express Bank Limited 美国运通银行 ~9)"!  
American Stock Exchange 美国证券交易所 jn >d*9u  
amortization 摊销 v[plT2"s  
amount due from banks 存放银行同业的款项 [[d(jV=*  
amount due from banks abroad 存放海外银行同业的款项 `LAR@a5i  
amount due from holding companies 控股公司欠款 [.hyZ}B  
amount due from local banks 存放本港银行同业的款项 (/-hu[:  
amount due to banks 银行同业的存款 )*;zW!H  
amount due to banks abroad 海外银行同业的存款 AcI,N~~  
amount due to holding companies 控股公司存款 9Y>8=#.c  
amount due to local banks 本港银行同业的存款 #_Z$2L"U  
amount due to outport banks 外埠银行同业的存款 )[mwP.T=  
amount for note issue 发行纸币的款额 r78TE@d  
amount of bond 担保契据的款额 \<}&&SuH  
amount of consideration 代价款额 K
7Rpr.p  
amount of contribution 供款数额 bY}eUL2i4  
amount of indebtedness 负债款额 LK6; ?m  
amount of principal of the loan 贷款本金额 O=SkAsim  
amount of rates chargeable 应征差饷数额 )X9W y!w0  
amount of share capital 股本额 322jR4QGr  
amount of sums assured 承保款额 X#3et'  
amount of variation 变动幅度 E*L iM5+I  
amount of vote 拨款数额 7eWk7&Xul  
amount payable 应付款额 fwK}/0%  
amount receivable 应收款额 ;nC.fBu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bAKiq}xG%i  
analysis 分析 &Ysosy*  
ancillary risk 附属风险 .9md~j:o^s  
annual account 周年帐目；周年帐目报表；年度决算；年结 x(<(t:?o  
annual accounting date 年结日期 x.8TRMk^  
annual allowance 每年免税额；年积金；年度津贴；年津 ^c:Fy+fb  
annual balance 年度余额 K'K2X-E  
annual disposable income 每年可动用收入 Hwo$tVa:=  
annual estimates 周年预算 Ut$;ND.-  
annual fee 年费 p-1 3H0Kt  
annual general meeting 周年大会 ~"UV]Udn  
annual growth rate 年增率；每年增长率 s'kDk2r  
annual long-term supplement 长期个案每年补助金 ~T) Q$  
annual pensionable emolument 可供计算退休金的年薪 hXqD<?  
annual report 年报 J'N!Omz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |9~GM  
annual return 周年报表；周年申报表；每年报税表格 CHV*vU<N  
Annual Return Rules 《周年报表规则》 D#&q&6P{  
annual review of consumer prices 每年消费物价回顾 3;%5Yu  
annual roll-forward basis 逐年延展方式 ?nP*\8  
annual salary 年薪 1"pw  
annual statement 年度报表；年度决算表 kOh{l: 2-+  
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 f>aRkTHf  
annuitant 年金受益人 z{Mr$%'EY  
annuity 年金 f4L`.~b'hb  
annuity contract 年金合约 6oF7:lt  
annuity on human life 人寿年金 1Bpv"67  
antecedent debt 先前的债项 ew"v{=X  
ante-dated cheque 倒填日期支票 r\AyN= y  
anticipated expenditure 预期开支 EvOJ~'2 Y%  
anticipated net profit 预期纯利 7O,U?p  
anticipated revenue 预期收入 JPGzrEaZ  
anti-inflation measure 反通货膨胀措施 #!)n {
h+  
anti-inflationary stance 反通货膨胀立场 Z!U)I-x&  
apparent deficit 表面赤字 i+gQE!  
apparent financial solvency 表面偿债能力 LVJxn2x6  
apparent partner 表面合伙人 i86>]  
application for personal assessment 个人入息课税申请书 ^5=B`aich  
application of fund 资金应用 }d<}FJ-,  
application to release as liquidator and to destruct the books of accounts and documents 
Q'%PNrN  
申请免除清盘人职务及毁灭帐簿与文件 otk}y8  
appointed actuary 委任精算师 hGiz)v~  
appointed auditor 委任核数师；委任审计师 1x[)/@.'f  
appointed trustee 委任的受托人 }!6\|;Qsz,  
appointer 委任人 .nyfYa+  
apportioned pro rata 按比例分摊 Br`IW  
apportionment 分配；分摊 3Kn_mL3V-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /{|fyKo\?  
apportionment formula 分摊方程式 wQRZ"ri,  
apportionment of estate duty 遗产税的分摊 s+Q~~]HJM  
appraisal 估价；评估 23h% < ,  
appreciable growth 可观增长 ZcaX'5}!S  
appreciable impact 显着影响 s>^dxF!+  
appreciable increase 可观增长 :H c0b=  
appreciation 增值；升值 Q:5KZm[[  
appreciation against other currencies 相对其他货币升值 IKi5 v~bE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p ZZc:\fJ  
appreciation tax 增值税 z`\F@pX%wC  
appropriation 拨款；拨用；拨付 z@wMc EH  
appropriation account 拨款帐目 / 4lvP  
Appropriation Bill 拨款法案 DZ_lW  
appropriation-in-aid system 补助拨款办法 0=K9`=5d0  
approved assets 核准资产 J&T.(  
approved basket stock 认可一篮子证券 D&S26jrZ  
approved budget 核准预算 8HP6+c%  
approved charitable donation 认可慈善捐款 3mOtW%Hl  
approved charitable institution 认可慈善机构 0C>%LJ8r  
approved currency 核准货币；认可货币 Q_t`.
jus  
approved estimates 核准预算 k2AJXw  
approved estimates of expenditure 核准开支预算 +-G<c6 |  
approved overseas insurer 核准海外保险人 kS!viJwtT  
approved overseas trust company 核准海外信托公司 ,dx3zBI  
approved pooled investment fund 核准汇集投资基金 5:kH;/U  
approved provident fund scheme 认可公积金计划 3JVK  
approved provision 核准拨款 39=1f6I1  
approved redeemable share 核准可赎回股份 k70|'*Kh  
approved regional stock 认可地区性证券 T8HF|%I  
approved retirement scheme 认可退休金计划 l~M_S<4n  
approved subordinated loan 核准附属贷款 }oNhl^JC  
arbitrage 套戥；套汇；套利 ~I}&V T  
arbitrageur 套戥者；套汇者 ~}+Hgi  
arbitrary amount 临时款项 rSJ9v:  
arrangement 措施；安排；协定 ^g`&7tX  
arrears 欠款 TsGE cxIg  
arrears of pay 欠付薪酬 7R\oj
8[  
arrears of revenue 逾期未收税款；逾期未收的帐项 tuhA 9}E  
articles of association 组织章程；组织细则；组织章程细则 w.0qp)}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 beu\cV3  
ascertainment of profit 确定利润 V,G|k!!  
"Asia Clear" “亚洲结算系统” ^6_Cc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 PZ*pQ=`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D&/L:   
Asian Development Fund [ADF] 亚洲发展基金 v_nj$1dY6  
Asian dollar bond 亚洲美元债券 ^/U|2'$'>E  
Asian dollar market 亚洲美元市场 dx+hhg\L  
Asian dollar rate 亚洲美元利率 <NuUW9+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1SR+m>pL  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4A2?Uhpy  
asked price 沽盘；喊价；索价；卖方报价 {1b Zg  
assessable income 应评税入息 >`%'4<I  
assessable loss 应评税亏损 7K5P8N ,  
assessable profit 应评税利润
q@xBJ[IM  
assessable value 应评税值 f?'JAC*  
assessed profit 估定利润 th&[Nt7  
assessed value 经评估价值 `IY/9'vT  
assessment 评税；评定；估价；评税单 Xt
'sQ}  
assessment number 评税编号；估价编号 Y14W?|KOB  
assessment of additional tax 补加税评税 *7wAkljP  
assessment of performance 业绩评估；实绩评价 :"!9_p(,,  
Assessor 评税主任 d:i;z9b@to  
asset price bubbles 资产价格泡沫 x4/M}%h!;B  
asset-backed securities 具资产保证的证券 1 %,a =,v  
assets accretion 资产增值 (1NA  
assets and liabilities 资产与负债 &JtV'@>v  
assets betterment statement 资产递增表；资产改进表 F<(i.o(  
assets lending 实物放款；有抵押贷款 ;j)FnY=:-  
assets of the company passing on the death 死者去世时转移的公司资产 +fnK/%b  
assets pledged as security for liabilities 用作负债抵押的资产 C(K; zo*S(  
assets portfolio 资产投资组合 8 P>#l.#  
assets price 资产价格 jvQ*t_L  
assets quality 资产质素 w&x!,yd;  
assets realization 资产变现 dF~8XYo  
assets refinancing arrangement 资产再集资安排 bpxeznz  
assets securitization 资产证券化 Y}vr>
\  
assets situated outside Hong Kong 在香港以外地方的资产 "&%#!2  
assets stripping 削减资产；拆卖资产 5efpeu  
assets value 资产值 bHI<B)=`  
assignee 承让人 Rv/Bh<t  
assignment 转让；转让书；转让契 +tD[9b! m  
assignment of interest 权益转让 c~v~2DM  
assignment of letters patent and trade mark 专利证书及商标转让 @_LN3z
P  
assignment of property 物业转让；物业转让书 ? mhs$g>  
assignment right 转让权 9,^_<O@Q  
assignor 转让人 q/4 [3
h  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 shMSN]S_x  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J;prC  
associate member 附属会员 O/!bG~\Y  
associated body corporate 相联法人团体 A.5i"Ci[ie  
associated company 相联公司；联属公司 cDI [PJ9  
associated corporation 相联法团 "hy.GWF|*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =ID 2  
公认会计师公会〔英国〕 {b@KYR9K  
Association of Futures Exchange Brokers 香港期货经纪协会 {iq3|x2[:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 YQS5P#  
association of underwriters 承保人组织 a<h1\ `H7  
assumption of control 接管 Tt>8?  
assurance 担保；保险；转易；转易书 SM^-Z|d?  
assurance of interest 权益的转易 k}#;Uy=5  
at 19XX price 按一九ＸＸ年价格计算 A'%1ZQ33O  
at a discount 按赔价计算；按贴水价格计算；打折扣 2m~V{mUT!  
at a premium 按溢价计算；按升水价格计算 X~xd/M=9^  
at call 通知付款；按通知
_H^^y$+1  
at constant market price 按固定市价计算 H&yD*@  
at constant price 按固定价格计算 A%2:E^k(s  
at cost 按成本计算 _A0mxq  
at current market price 按当时市价计算；按现时市价计算 oY=q4D  
at current price 按当时价格计算；按现时价格计算 Ve/xnn]'  
at factor cost 按要素成本计算；按生产要素成本计算 ${8?N:>t  
at money-of-the-day price 按付款当日价格计算 1c@}C+F+  
at or better 按指定或较佳价位〔买卖指令〕 w\19[U
3  
at par 按面值计算；平价 y8\S}E0  
at sight 见票即付 )aX2jSp  
at the close 按收市盘 ZY56\qcY  
at the opening 按开市盘 {bPV)RL:  
attestation 见证；见证条款 Ea(,aVlj  
at-the-money option 平价期权 )}L??|#  
attorney 受权人；受托代表人 p)~lL  
attornment 新拥有人承认书 h},oF!,  
attributable profit 可归属利润 v{<[)cr  
attributable share value 可归属股份价值 P6Mhbmt9*  
Auckland Stock Exchange 奥克兰证券交易所 ~xIjF1Z  
auction 拍卖 [0UGuj
  
auctioneer 拍卖商 _|''{kj(  
audit 审计；核数 (7DXRcr<  
Audit Commission 审计署 T,_(?YJW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <A.W 8b7D  
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〕 DSxUdEK6  
audit review 帐目审查 x^*1gv $o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Xo{`]  
audited account 审计帐目；经审计的帐目 dC<LDxlv  
audited annual account 经审计的周年帐目 sFDG)  
audited balance sheet 经审计的资产负债表 vJ`.iRU|  
auditor 核数师；核数主任；审计师 c '\SfW<  
auditor's certificate 核数师证明书；审计师证明书 )J(q49  
auditor's report 核数师报告；审计师报告 Y$-3v.  
Aussie bond 澳元债券 AddeaB5<  
austerity budget 紧缩预算 5yVkb*8HS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^JR;epVJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q7bq  
Australian Dollar [AUD] 澳元 C_LvZ=  
Australian Options Market 澳大利亚期权市场 ~LQ[4h<J !  
Australian Securities Commission 澳洲证券事务监察委员会 voe7l+Xk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m%#`y\]I  
Australian Stock Exchange 澳大利亚证券交易所 ~}DQT>7$  
Austrian Schilling [ATS] 奥地利先令 +!0eu>~_&  
authentication 认证；鉴证 gf)t)-E  
authority to purchase 委托购买证；委购书 V#q}Wysft  
authorization 认可；核准；授权；授权书 y}08~L?2  
authorization by direction 指示授权 nIfCF,
6,  
authorization by instruction 指令授权 ug`NmIQP  
authorization by warrant 令状授权 smQVWs>  
authorization of unit trust 单位信托的认可 +{53a_q  
authorized agent 指定代理人 rp7W }P+uU  
authorized capital 法定资本 <ale$[  
authorized clerk 出市员 !8tS|C#2  
authorized dealer 认可交易商 O''y>N9  
authorized financial institution 认可财务机构 `3q;~ 9  
authorized fund 认可基金 $WW)bP d4^  
authorized fund house 获授权的基金公司；认可基金公司 FnHi(S|A  
authorized institution 认可机构 s4T}Bsr  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /OGA$eP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 uM(UO,X  
authorized insurer 获授权保险人；获认可承保人 Z%gx%$  
authorized investment 特准投资项目 34|a:5c  
authorized person 获授权人 8Og3yFx[rt  
authorized representative 获授权代表 Ps R>V)L  
authorized share capital 法定股本 v@EQ^C2.&  
automated quotation system 自动报价系统 2}t&iG|0/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dX )W0  
自动交易系统〔香港期货交易所有限公司〕 $1*3!}_0  
automatic adjustment mechanism 自动调整机制 *9gD*AnM,  
automatic adjustment system 自动调整系统 u2sR.%2U<  
Automatic Clearing House 自动票据交换所 ?q91:H  
automatic exchange rates accumulation system 自动化汇率累集系统 ]y1fM0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 PoD^`()FR{  
automatic teller machine [ATM] 自动柜员机 '5H4z7)  
autopay 自动转帐
2RppP?M!  
available assets 可用资产 keqcV23k  
available fiscal reserve 现存财政储备 nwM)K
 
available profit 可用利润 XrN- 2HTV  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 -)w]a{F  
average 平均；平均数；海损 SQ#7PKH  
average basic salary 平均基本薪金 :%-,Fxl4  
average consumer expenditure 平均消费开支；一般消费开支 5 d ;|=K  
average cost 平均成本 t%+$"nP  
average cost of land production 增辟土地平均成本 M$&>5n7  
average daily turnover 平均每日成交额 |pWaBh|r  
average daily wage rate 平均每日工资率 V,LVB_6  
average expenditure pattern 平均开支模式 F=&;Y@t  
average growth rate 平均增长率 VO`"<  
average net fixed assets 固定资产平均净值 `Q9+k<  
average of relatives 相对价格平均数 5()Fvae{k  
average price 平均价格 d
\Jji 6W  
average propensity to consume 平均消费倾向；一般消费倾向 |f NMs  
average propensity to save 平均储蓄倾向；一般储蓄倾向 aR:<<IF\  
average rate 平均率 vg^M
yn   
average revenue 平均收入；平均收益 lfy7w|  
average stock 平均库存；平均存货 ,k*F`.[  
average yearly rent 平均年租 _+zVpZ  
avoidance of double taxation 避免双重课税 .C5@QKU  
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 1NGyaI  
RHXvee55  
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