一些有用的会计术语(也不知道发的地方对不对)A

A: CL-mt5Kx#7  
A share Ａ股；甲类股份 C'c9AoE5>  
abatement of tax 减税；减扣免税额 Cp@' k;(  
ABN AMRO Bank N.V. 荷兰银行 ?]#
U~M<'  
above-the-line expenditure 线上项目支出；经常预算支出 Aj;F$(su  
above-the-line receipt 线上项目收入；经常预算收入 G`HL^/Z*  
ABSA Asia Limited 南非联合亚洲有限公司 IO\>U(:vx  
absolute change 绝对数值变更 W l+[{#  
absolute expenditure 实际开支 uKcwVEu  
absolute guideline figure 绝对准则数字 uM^eoh_  
absolute interest 绝对权益 m%
{4  
absolute order of discharge 绝对破产解除令 =tv,B3Mo  
absolute profit margin 绝对利润幅度 1E*No1  
absolute value 实值；绝对值 %EooGHGF?  
absolutely vested interest 绝对既得权益 6SIk,Isy8  
absorbed cost 已吸收成本；已分摊成本 8C{mV^cn~  
absorption 吸收；分摊；合并 =+qtk(p  
absorption rate 吸收率；摊配率；分摊率 V~uH)IMkh7  
ACB Finance Limited 亚洲商业财务有限公司 ]$>O--  
acceptable form of reciprocity 合理的互惠条件 i:ZL0nH-  
acceptable rate 适当利率；适当汇率 Q/,bEDc&  
acceptance agreement 承兑协议 ^T[8j/9o^  
acceptance for honour 参加承兑 CfguL@tR.  
acceptor 承兑人；接受人；受票人 R#ABda9  
acceptor for honour 参加承兑人 ccc*"_45#  
accident insurance 意外保险 k !S0-/h  
Accident Insurance Association of Hong Kong 香港意外保险公会 v`"z  
accident insurance scheme 意外保险计划 2F0@M|'  
accident year basis 意外年度基准 [X'XxYbZ  
accommodation 通融；贷款 qn VxP&  
accommodation bill 通融票据；空头票据 7cGc`7  
accommodation party 汇票代发人 =/Ob kVYf  
account balance 帐户余额；帐户结余 `.dX@<  
account book 帐簿 DD3.el}6a  
account collected in advance 预收款项 U[EM<5@I  
account current book 往来帐簿 TBN0uk  
account of after-acquired property 事后取得的财产报告 hjVct r  
account of defaulter 拖欠帐目 GJ:65)KU  
account payable 应付帐款 ^tS{a*Yn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z*EK56.b  
account receivable 应收帐款 VQ5D?^'0/  
account receivable report 应收帐款报表 R36BvW0X  
account statement 结单；帐单；会计财务报表 "+oP((9  
account title 帐户名称；会计科目 L*xu<(>K  
accountant's report 会计师报告 b'9\j.By  
Accountant's Report Rules 会计师报告规则 <9JI@\>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >wz&{9ni  
Accounting Arrangements 《会计安排》 v71j1Q}6  
accounting basis 会计基础 D#ZzhHHP  
accounting by Official Receiver 破产管理署署长呈交的帐目 n[~kcF  
Accounting Circular 《会计通告》 k8!|WqfP  
accounting class 会计类别 D00I!D16  
accounting date 记帐日期；会计结算日期 B?BB  
accounting for money 款项核算 m0}Pq{g  
Accounting Officer 会计主任 B$R"Ntp  
accounting period 会计报告期；会计期 {E6M_qZ  
accounting policy 会计政策；会计方针 xbbQ)sH&m  
accounting practice 会计惯例 y0!-].5UH  
accounting principle 会计准则 \LYB% K}  
accounting record 会计记录 4e6x1`Y{xB  
accounting report 会计报告 C-i9F%..  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .lclW0*  
Accounting Society of China 中国会计学会 Sz_bjhyT}  
accounting statement 会计报表 )Gf"#TM[  
accounting system 会计制度；会计系统 x=1Iuc;&3  
accounting transaction 会计事项；帐务交易 [$PW {d8|  
accounting treatment 会计处理 /NFk@8<?  
accounting year 会计年度 2YT1]x 3  
accretion 增值；添加  !t.  
accrual 应计项目；应累算数目 F];"d0O#5  
accrual basis 应计制；权责发生制 eI?|Ps{S  
accrual basis accounting 应计制会计；权责发生制会计 [1+ o  
accrue 应累算；应计 [BPK0  
accrued benefit 应累算利益 4R 9lA  
accrued charges 应计费用 `/W6,]  
accrued cumulative preference share dividend 应累算的累积优先股股息 v|IPus|>  
accrued expenses 应累算费用 _Xs(3V@'}  
accrued interest payable 应付利息；应计未付利息 Q"o* \I  
accrued interest receivable 应收利息；应计未收利息 ,"MRA  
accrued right 累算权益 &J>XKO nl  
accruing profit 应累算的利润 lD`@{A  
accumulated fiscal reserve 累积财政储备 O*
;$))<wX  
accumulated profit 累积利润；滚存溢利 >3{#S:  
accumulated reserve 累积储备 q1rBSlzN  
accumulation of surplus income 累积收益盈余 DRp h?V\  
acquired assets 既得资产 Mnj\t3:  
acquisition 收购；购置；取得 9|kc$+(+6  
acquisition cost 购置成本 V*xo3hU  
acquisition expenses 购置费用 0:NCIsIm<  
acquisition of 100% interest 收购全部股权 \<cs:C\h7  
acquisition of control 取得控制权 &hTe-Es  
acquisition of fixed assets 购置固定资产 .[%
^~q7  
acquisition of shell “买壳” UH8q:jOi  
acquisition price 收购价 S511}KPbm/  
act of God 天灾 K]~! =j)v  
acting partner 执事合伙人 9'1XZpM1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,]A|z ~q  
active partner 积极参与的合伙人 5Q)hl.<{o7  
active trading 交投活跃 @1+gY4g  
actual circulation 实际流通 _/FpmnaY  
actual cost 实际成本 z|KQiLza
 
actual expenditure 实际开支；实际支出 T\ixS-%^  
actual income 实际入息；实际收入；实际收益 XH^X4W  
actual market 现货市场 \fX0&l;T9\  
actual price 现货价；实际价格 EC`!&Yp+  
actual profit 实际利润 Z2Q'9C},m  
actual quotation 实盘；实际价位；实际报价 *d~).z)  
actual year basis 按实际年度计算 j ^Tb=  
actuals 实货 kn$2_I9  
actuarial investigation 精算调查 E#?Bn5-uBs  
actuarial principle 精算原则 T^z  
actuarial report 精算师报告 a ~  
Actuarial Society of Hong Kong 香港精算学会 /Bt+Ov3k  
actuarial valuation 精算师估值 r6JQRSakR  
actuary 精算师 rI'kGqU  
ad referendum agreement 暂定协议；有待覆核的协定 xE$>;30b_  
ad valorem duty 从价税；按值征税 8fI]QW  
ad valorem duty system 从价税制 2F}D?]A  
ad valorem fee 从价费 k?!CJ@5
$  
ad valorem tariff 从价关税 5`_UIYcI  
additional allowance 额外免税额 Gy]ZYo(  
additional amount for unexpired risk 未过期风险的额外款额 V4["+Y  
additional assessable profit 补加应评税利润 [Re.sX}$Y  
additional assessment 补加评税 ",v!geMvu  
additional commitment 额外承担 }s@ i  
additional commitment vote 额外承担拨款 0uZL*4A+C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MH0xD  
additional dependent parent allowance 供养父母额外免税额 7>-"r*W +z  
additional provision 额外拨款 EDDld6O,  
additional stamp duty 附加印花税 8|cQW-L  
additional tax 补加税罚款；补加税款 e) \PW1b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4MFdhJoN  
adjudged bankrupt 被裁定破产  T)Uhp  
adjudicated bankrupt 裁定破产人 'K!u}py  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6

L/`  
adjudication of bankruptcy 裁定破产；宣告破产 6_=t~9sY  
adjudication of insolvency 裁定无力偿还债务 4[XiD* *  
adjusted actual 经调整的实数；调整后的实数 'kBq@>  
adjusted current assets 经调整的流动资产；调整后的流动资产 yq=rv$.s  
adjusted figure 经调整的数字；调整后的数额 up;^,I
  
adjusted liabilities 经调整的负债；调整后的负债 sZDxTP+  
adjusted loss 经调整的亏损；调整后的亏损 n:8<Ijrh  
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 )c<X.4  
adjusted profit 经调整的利润；调整后的利润 ;irAq
|  
adjusted surplus 经调整的盈余额；调整后的盈余额
Puq  
adjusted value 经调整的价值；调整后的价值 ]aZ3_<b  
adjustment 调整；修订；理算〔保险〕 EyDH-}Y  
adjustment centre 调剂中心 Ivx]DXR|  
adjustment lag 调整过程的时间差距；调整时差 }8LTYn  
adjustment mechanism 调整机制 xbNL <3"a  
adjustment of loss 亏损调整 s?yl4\]Muf  
adjustment process 调整过程；调整程序 ">M:6\B  
adjustment range 调整幅度 VkD}gJY  
administered exchange rate 受管制汇率 L!
LhH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @c-| Sl  
administration expenses 行政费用 6k6}SlN[  
administration fee 手续费；行政费 DX(!G a  
administration in bankruptcy 破产管理 <HfmNhI85(  
administration order 遗产管理令 K[^BRn  
administrator 管理人；遗产管理人 T(z/Jm3  
administrator of the estate 遗产管理人 s
= bP@[Gj  
admission of debt 债项承认书 DyC
nL@  
admission of proof 接纳债权证明 v\G+t2{  
advance 放贷款项；垫付款项；预支款项；预付款项 M\D25=(  
advance account 暂支帐目；预付款帐户 oIv\Xdc81  
advance compensation 预付补偿金 1EHL8@.M  
advance from shareholder 股东垫款 ] L6LB\  
advance pending reimbursement 预支以待日后付还 =`OnFdI  
advanced economy 先进经济体系 hkDe
w0k  
advancement 预付；预付财产 J,D^fVIw  
advances warrant 垫款令 2I>`{#fV  
advancing 贷出 2o<aEn&7|e  
adverse balance 逆差 yfZYGhPN(
 
adverse exchange 逆汇 *[+{KJ  
advertisement addressed to shareholders 在报章刊登的致股东通告 +lhnc{;WJv  
advice for collection 托收通知书 y41~
  
advice of drawing 提款通知书；汇票通知书 VLcwBdo  
advice of payment 付款通知 -J;;6aA  
Advisory Committee [Securities and Futures Commission] FyWrb+_0v  
谘询委员会〔证券及期货事务监察委员会〕 hiw>Q7W  
Advisory Committee on Diversification 经济多元化谘询委员会 *:Uq ;)*  
affidavit 誓章；遗产申报誓章 )ml#2XP!f  
affidavit of no receipt 述明无收款的誓章 OV/ &'rC  
affiliate 联号；联营公司；附属公司 M&}_3  
affiliated company 附属公司；联号；联营公司  NArr2o2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 
3XIL; 5  
affordability 负担能力 P*/ig0_fM  
African Development Bank [AfDB] 非洲开发银行 |e91KmiqJ  
after-acquired property 事后取得的财产 }$` PZUw>  
after-hours dealing 市后交易 Xu7lV  
after-tax profit 税后盈利；税后利润；税后溢利 4l@aga  
agency agreement 代理协议 5Bp>*MR/".  
agency expenses 代理机构的开支 i?D)XXB85  
agency fee 代理费 KtcuGI/A  
Agency Law 《代理法》 gTk*v0WBm  
agent 代理人；承销人 V
)c.AX5  
agent of company 公司代理人 Rnw v/)  
agent's fee 代理人费；经纪费 \u*[mrX_B:  
aggregate 总计；总数；总体数字 y]}N[l  
aggregate amount 总款额；总额 T\ [CQO  
aggregate assets and liabilities 总体资产与负债 6E$ET5p&l  
aggregate at constant price 按固定价格计算的总体数字 GI%9T
if  
aggregate demand 总需求 N
>IkK*v  
aggregate gross position 总持仓量 9>/:c\q+  
aggregate limit 总限额 ,VZ<r5NT  
aggregate of salaries tax 合计薪俸税 .>NPgdI  
aggregate performance 总体表现；总体业绩 H^XTzE  
aggregate supply 总体供应 TTJj=KPA  
aggregate surplus 总盈余 < 49\B  
aggregate total 整体总额 Lj1>X2.gD  
aggregate value 总值；合计价值 h]WW?.  
aggregated basis 合计基准 87rHW@\](  
aggregated net chargeable income 合计应课税入息实额 GpCjoNcW{  
aggregation 合并计算；合计；总和 &R3#? 1,  
aggregation of incomes of husband and wife 夫妇入息合并计算 n9Ktn}  
aggregation of property 财产的总和 LZ8xh  
agio 差价；贴水 3K%_wCZ  
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》 |u.3Tp|3W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment FO)`&s"&2  
《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》 UB]]oC<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8aI^vP"7`=  
《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》 cG!dMab(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gp4@6HuUd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ivvm.7{  
agreement for a settlement 授产协议 R(IYb%L  
agreement for assignment 转让协议 Qb@i_SX(fs  
agreement for sale 售卖协议；买卖协议 @DK`#,  
agreement for sale and purchase 买卖协议 ]JlM/  
agreement for the payment of interest 支付利息协议 Rw|P$dbu  
agreement for the repayment of money 还款协议 Xj$'i/=-+c  
agreement of reinsurance 再保险协议 i'z(`"  
Agricultural Bank of China 中国农业银行 Hli22~7T:  
air passenger departure tax 飞机乘客离境税 hlG
rnL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 c"pu"t@/Z  
airport tax 机场税 x<=R?4@rq  
alcohol duty 酒精税 J#?z/3v(  
alienation 让与；让渡；转让 8>
[o.xV  
alimony 生活费；赡养费 Wo~;h(6  
All Ordinaries Index [AOI] 所有普通股指数 $j"BHpN  
all risks 全险；综合险 3zzl|+# 6  
All Sales Record for Stock Market 《股票市场成交报告》 0lS=-am  
Allied Capital Resources Limited 新联财务有限公司 #pk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "f>`ZFp^  
allocation letter 拨款信件 N;* wd<  
allocation of fund 分配款项；预留款项 ,YF1*69  
allocation of profit 利润分配；溢利分配 sZ#U{LI  
allocation warrant 拨款令 6b\JD.r*{  
allotment 分配；配股 /.Jq]"   
allotment notice 股份配售通知；配股通知 w-LaSJ(T  
allotment of shares 股份分配 R,m|+[sl  
allowable 可获宽免；免税的 KB8_yo{y  
allowable business loss 可扣除的营业亏损 abg`:E  
allowable expenses 可扣税的支出 -(9TM*)O  
allowance 免税额；津贴；备抵；准备金 FLLfTkXdI  
allowance for debts 债项的免税额 HrHtA]  
allowance for depreciation by wear and tear 耗损折旧免税额 J6Nhpzp  
allowance for funeral expenses 殡殓费的免税额 apWv+A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =*KY)X  
allowance for repairs and outgoings 修葺及支出方面的免税额 U2jlDx4yg  
allowance to debtor 给债务人的津贴 z~#d@c\  
alteration of capital 资本更改 \%QA)T%  
alternate trustee 候补受托人 MC%!>,tC  
amalgamation 合并 _xr@dK<   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d?)Ic1][  
ambit of charges 征税范围；收费范围 ,Gy2$mglB  
amended valuation 经修订的估值 ]BfJ~+ N  
American Commodities Exchange 美国商品交易所 \Yr&vX/[p  
American Express Bank Limited 美国运通银行 
9EWw  
American Stock Exchange 美国证券交易所 LKYcE;n  
amortization 摊销 pV/5w<_x?  
amount due from banks 存放银行同业的款项 qEfg-`*M  
amount due from banks abroad 存放海外银行同业的款项 {}"a_L&[;  
amount due from holding companies 控股公司欠款 hQaa"U7[  
amount due from local banks 存放本港银行同业的款项 /g$8JL  
amount due to banks 银行同业的存款 ;nKhmcQ4  
amount due to banks abroad 海外银行同业的存款 eHUb4,%P  
amount due to holding companies 控股公司存款 dUkZ_<5''  
amount due to local banks 本港银行同业的存款 H6<3'P  
amount due to outport banks 外埠银行同业的存款 u^( s0q  
amount for note issue 发行纸币的款额 WP !u3\91  
amount of bond 担保契据的款额 Bs^p!4=  
amount of consideration 代价款额 ICzcV };$  
amount of contribution 供款数额 UVgDm&FF  
amount of indebtedness 负债款额 R/l/GNm  
amount of principal of the loan 贷款本金额 #BX}j&h_  
amount of rates chargeable 应征差饷数额 *.!5327  
amount of share capital 股本额 o&Y R\BI/  
amount of sums assured 承保款额 |N:kf&]b  
amount of variation 变动幅度 C5~ +"#B  
amount of vote 拨款数额 A\|:hzu+  
amount payable 应付款额 ?~/_&=NSx  
amount receivable 应收款额 {0L)B{|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5Vlm?mPU  
analysis 分析 L | #"Yn  
ancillary risk 附属风险 _C@<*L=Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 90gKGyxF  
annual accounting date 年结日期 X 1}U  
annual allowance 每年免税额；年积金；年度津贴；年津 aEdc8
i?  
annual balance 年度余额 spma\,o  
annual disposable income 每年可动用收入 ftP]WGSS>  
annual estimates 周年预算 `bW0Va N  
annual fee 年费 )|KZGr  
annual general meeting 周年大会 R*VEeLx  
annual growth rate 年增率；每年增长率 }ni@]k#q<  
annual long-term supplement 长期个案每年补助金 HjZf3VwI  
annual pensionable emolument 可供计算退休金的年薪 j<}y(~  
annual report 年报 8?h&FbmB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I36ClOG  
annual return 周年报表；周年申报表；每年报税表格 #=#bv`  
Annual Return Rules 《周年报表规则》 '3 JVUHn  
annual review of consumer prices 每年消费物价回顾 g|5cO3m0'  
annual roll-forward basis 逐年延展方式 C5=m~  
annual salary 年薪 L\\'n )  
annual statement 年度报表；年度决算表 r=<1*u  
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 j){0>O.V  
annuitant 年金受益人 0[ZwtfL1  
annuity 年金 jV(b?r)eT{  
annuity contract 年金合约 bDnT><eH  
annuity on human life 人寿年金 xOKf|  
antecedent debt 先前的债项 ,$"T/yYer  
ante-dated cheque 倒填日期支票 U[NQ"  
anticipated expenditure 预期开支 -P28pVX`  
anticipated net profit 预期纯利 #|F5Kh"  
anticipated revenue 预期收入 8^hbS%s!  
anti-inflation measure 反通货膨胀措施 O[z-K K<  
anti-inflationary stance 反通货膨胀立场 u>[hLXuB  
apparent deficit 表面赤字 a6hDw'8!  
apparent financial solvency 表面偿债能力 VF g"AJf  
apparent partner 表面合伙人 2bxW`.fa  
application for personal assessment 个人入息课税申请书 ;2'/rEq4o  
application of fund 资金应用 MsP`w3b
 
application to release as liquidator and to destruct the books of accounts and documents O@-(fyG  
申请免除清盘人职务及毁灭帐簿与文件 fn Pej?f:  
appointed actuary 委任精算师 LNF|mS\+D  
appointed auditor 委任核数师；委任审计师 #fq&yjl#A  
appointed trustee 委任的受托人 iy [W:<c7j  
appointer 委任人 Je=k.pO1  
apportioned pro rata 按比例分摊 YeB)]$'?u`  
apportionment 分配；分摊 ij02J`w:Ra  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !uAqY\Is  
apportionment formula 分摊方程式 #Wely~  
apportionment of estate duty 遗产税的分摊 &o7"L;  
appraisal 估价；评估 3j/~XT  
appreciable growth 可观增长 6gB;m$:fV  
appreciable impact 显着影响 4td9=dNA+l  
appreciable increase 可观增长 DVw 04ay%  
appreciation 增值；升值 "T~A*a^  
appreciation against other currencies 相对其他货币升值 "2hs=^&8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y >U_l:_^  
appreciation tax 增值税 +%)bd  
appropriation 拨款；拨用；拨付 sYd)r%%AU  
appropriation account 拨款帐目 7xCm"jgP  
Appropriation Bill 拨款法案 oe{,-<yck  
appropriation-in-aid system 补助拨款办法 |[MtUWEW  
approved assets 核准资产 A8j$c~  
approved basket stock 认可一篮子证券 @^,9O92l  
approved budget 核准预算 jGtu>|Gj  
approved charitable donation 认可慈善捐款 SD]rYIu+  
approved charitable institution 认可慈善机构 zS!+2/(  
approved currency 核准货币；认可货币 ; e)vk|  
approved estimates 核准预算 hGj`IAW  
approved estimates of expenditure 核准开支预算 z;PF%F  
approved overseas insurer 核准海外保险人 T;{"lp.  
approved overseas trust company 核准海外信托公司 G>S3?jGk  
approved pooled investment fund 核准汇集投资基金 a5uBQ?  
approved provident fund scheme 认可公积金计划 [}Y_O*C !  
approved provision 核准拨款 uX~YDy  
approved redeemable share 核准可赎回股份 N.q0D5 :  
approved regional stock 认可地区性证券 {i/7Nx
 
approved retirement scheme 认可退休金计划 /e]R0NI  
approved subordinated loan 核准附属贷款 SfUbjs@a  
arbitrage 套戥；套汇；套利 =iE)vY,?"}  
arbitrageur 套戥者；套汇者 +=#@1k~  
arbitrary amount 临时款项 cD]#
6PFA  
arrangement 措施；安排；协定 UaM&/K9  
arrears 欠款 c[;=7-+  
arrears of pay 欠付薪酬 c<imqDf  
arrears of revenue 逾期未收税款；逾期未收的帐项 =$
WDB=i  
articles of association 组织章程；组织细则；组织章程细则 p9j2jb,qy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j:xm>X'  
ascertainment of profit 确定利润 %QFeQ(b/(  
"Asia Clear" “亚洲结算系统” ZBXn&Gm  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s+&iH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 DXx),?s>  
Asian Development Fund [ADF] 亚洲发展基金 Jp +h''t  
Asian dollar bond 亚洲美元债券 tS6r4d%~=  
Asian dollar market 亚洲美元市场 #gRtCoew  
Asian dollar rate 亚洲美元利率 zN7Ou .  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 apv"s+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 884-\M"h  
asked price 沽盘；喊价；索价；卖方报价 b0yNc:  
assessable income 应评税入息 p@%H. 5&&  
assessable loss 应评税亏损 .oz(,$CS"  
assessable profit 应评税利润 VpWpC&  
assessable value 应评税值 HQ`A.E2  
assessed profit 估定利润 a\Dw*h?b~  
assessed value 经评估价值 ;N!W|G  
assessment 评税；评定；估价；评税单 ^1`T_+#[s  
assessment number 评税编号；估价编号 hSU|rVi  
assessment of additional tax 补加税评税 2hE+Om^n  
assessment of performance 业绩评估；实绩评价 ?CZ*MMV  
Assessor 评税主任 F/0x`l  
asset price bubbles 资产价格泡沫 H?)?(t7@  
asset-backed securities 具资产保证的证券 @po|07  
assets accretion 资产增值 UjH+BC+9`b  
assets and liabilities 资产与负债 8M7pc{  
assets betterment statement 资产递增表；资产改进表 =pn(5
6  
assets lending 实物放款；有抵押贷款 Tg/rV5@ka  
assets of the company passing on the death 死者去世时转移的公司资产 E?F?)!%  
assets pledged as security for liabilities 用作负债抵押的资产 z|sR `
]K  
assets portfolio 资产投资组合 E]%&)3O[  
assets price 资产价格 r+;AEN48  
assets quality 资产质素 za[;d4<}k  
assets realization 资产变现 T.iVY5^<  
assets refinancing arrangement 资产再集资安排 F+::UWKA  
assets securitization 资产证券化 6Z68n  
assets situated outside Hong Kong 在香港以外地方的资产 :qO)^~x  
assets stripping 削减资产；拆卖资产 `&qeSEs\  
assets value 资产值 C_ (s  
assignee 承让人 iM{UB=C  
assignment 转让；转让书；转让契 j!hdi-aTU  
assignment of interest 权益转让 S}XVr?l2O  
assignment of letters patent and trade mark 专利证书及商标转让 zqAp7:  
assignment of property 物业转让；物业转让书 "uHU!)J#z  
assignment right 转让权 /_CSRi&
 
assignor 转让人 EPL"H:o5%<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j#JE4(&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 oM)4""|
 
associate member 附属会员 `KzNBH,W  
associated body corporate 相联法人团体 t/0h)mL}  
associated company 相联公司；联属公司 Vh;P,no#  
associated corporation 相联法团 <%Afa#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8i'EO6  
公认会计师公会〔英国〕 !:w&eFC6  
Association of Futures Exchange Brokers 香港期货经纪协会 </7_T<He.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =9'px3:'WR  
association of underwriters 承保人组织 ck\gazo~q  
assumption of control 接管 {\zB'SNq  
assurance 担保；保险；转易；转易书 _^cFdP)8|  
assurance of interest 权益的转易 l/o 4bkV  
at 19XX price 按一九ＸＸ年价格计算 o5|P5h  
at a discount 按赔价计算；按贴水价格计算；打折扣 kmfxk/F}  
at a premium 按溢价计算；按升水价格计算 n8vteGQ  
at call 通知付款；按通知 ]0&ExD\4  
at constant market price 按固定市价计算 + c"$-Jr  
at constant price 按固定价格计算 &Eqa y'  
at cost 按成本计算 Af{K#R8!  
at current market price 按当时市价计算；按现时市价计算
@F,8M  
at current price 按当时价格计算；按现时价格计算 b\H !\A  
at factor cost 按要素成本计算；按生产要素成本计算 dqo&3^px  
at money-of-the-day price 按付款当日价格计算 ,.T k"\@  
at or better 按指定或较佳价位〔买卖指令〕 vaOCH*}h  
at par 按面值计算；平价 3a\.s9A"  
at sight 见票即付 8{iFxTz  
at the close 按收市盘 [_SV$Jz  
at the opening 按开市盘 ($A0umW1%  
attestation 见证；见证条款 }|!9aojr  
at-the-money option 平价期权 \:D'u<8E  
attorney 受权人；受托代表人 !>Ru= $9  
attornment 新拥有人承认书 K{#1O=Gi  
attributable profit 可归属利润 :UdH}u!Ek  
attributable share value 可归属股份价值 6}9`z8  
Auckland Stock Exchange 奥克兰证券交易所 *)4`"D  
auction 拍卖 C].w)B  
auctioneer 拍卖商 m^rrbU+HM?  
audit 审计；核数 _onEXrM  
Audit Commission 审计署 EM&;SQ;C9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rxVJB3P9  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 cw)'vAE  
audit review 帐目审查 G)'(%rl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .*>pD/  
audited account 审计帐目；经审计的帐目 3"XS#~l%  
audited annual account 经审计的周年帐目 !tL&Ktoj  
audited balance sheet 经审计的资产负债表 d|c>Y(  
auditor 核数师；核数主任；审计师 ka$oUB)iQ  
auditor's certificate 核数师证明书；审计师证明书 hd E?%A  
auditor's report 核数师报告；审计师报告 !W ,pjW%Y  
Aussie bond 澳元债券 +S3r]D3v/  
austerity budget 紧缩预算 3S_H hvB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gvx {;e  
Australia All Ordinaries Index 澳洲所有普通股票指数 $6 A91|ZSQ  
Australian Dollar [AUD] 澳元 D^%DYp  
Australian Options Market 澳大利亚期权市场 [)&(zJHX  
Australian Securities Commission 澳洲证券事务监察委员会 uI*2}Q   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 DKGZm<G>  
Australian Stock Exchange 澳大利亚证券交易所 4:Bpz;x  
Austrian Schilling [ATS] 奥地利先令 ,9:0T LLR  
authentication 认证；鉴证 OVE5:)$x  
authority to purchase 委托购买证；委购书 [,1\>z|&  
authorization 认可；核准；授权；授权书 #*|0WaC  
authorization by direction 指示授权 EhBYmc"&  
authorization by instruction 指令授权 *`HE$k!  
authorization by warrant 令状授权 ?TXe.h|
u  
authorization of unit trust 单位信托的认可 =p lG9  
authorized agent 指定代理人 DE^@b+6  
authorized capital 法定资本 QNzx(IV@  
authorized clerk 出市员 D`G ;kp  
authorized dealer 认可交易商 cI Byv I-  
authorized financial institution 认可财务机构 Ehv*E  
authorized fund 认可基金 'n)]"G|  
authorized fund house 获授权的基金公司；认可基金公司 %O<
qw  
authorized institution 认可机构 :$#";t|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9W[ ~c"Ku  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I>jDM  
authorized insurer 获授权保险人；获认可承保人 ?\l@k(w4[x  
authorized investment 特准投资项目 @6roW\'$  
authorized person 获授权人 HP /@ _qk  
authorized representative 获授权代表 [7:(e/&  
authorized share capital 法定股本 '#fwNbD  
automated quotation system 自动报价系统 @zHTKi`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?+WSYg0  
自动交易系统〔香港期货交易所有限公司〕 BP7&wd  
automatic adjustment mechanism 自动调整机制 y,`SLgBID  
automatic adjustment system 自动调整系统 re `B fN  
Automatic Clearing House 自动票据交换所 qrj:H4#VB  
automatic exchange rates accumulation system 自动化汇率累集系统 fs=W(~"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \R0&*cnmo  
automatic teller machine [ATM] 自动柜员机 )ww#dJn  
autopay 自动转帐 -PI_*  
available assets 可用资产 9? #pqw  
available fiscal reserve 现存财政储备 $g?`yE(K  
available profit 可用利润 Y;L
,}/[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 UUlrfur~  
average 平均；平均数；海损 1P'R-I  
average basic salary 平均基本薪金 8u401ddg  
average consumer expenditure 平均消费开支；一般消费开支 UqP%S$9  
average cost 平均成本 d4h, +OU
 
average cost of land production 增辟土地平均成本 /puM3ZN  
average daily turnover 平均每日成交额 !H5r+%Oo|  
average daily wage rate 平均每日工资率 22|a~"Z  
average expenditure pattern 平均开支模式 j^g^=uau  
average growth rate 平均增长率 tWNz:V  
average net fixed assets 固定资产平均净值 Qo!/n`19  
average of relatives 相对价格平均数 d0`5zd@S  
average price 平均价格 ~vVsxC$.  
average propensity to consume 平均消费倾向；一般消费倾向 0;b%@_E  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1w)#BYc=L  
average rate 平均率 X"KX_)GZD  
average revenue 平均收入；平均收益 BtyBZ8P;e  
average stock 平均库存；平均存货 gU
oL8~  
average yearly rent 平均年租 O~r.sJ}  
avoidance of double taxation 避免双重课税 }#[MV+D  
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 6#/Riu%  
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