一些有用的会计术语(也不知道发的地方对不对)A

A: oD3]2o/  
A share Ａ股；甲类股份 BU<Qp$&  
abatement of tax 减税；减扣免税额 PDpuHHB  
ABN AMRO Bank N.V. 荷兰银行 4(? Z1S  
above-the-line expenditure 线上项目支出；经常预算支出 .6c Bx  
above-the-line receipt 线上项目收入；经常预算收入 U!jRF  
ABSA Asia Limited 南非联合亚洲有限公司 &})Zqc3Lqk  
absolute change 绝对数值变更 ;w;+<Rd  
absolute expenditure 实际开支 V]Kk=  
absolute guideline figure 绝对准则数字 gb=tc`  
absolute interest 绝对权益 pS "A{k)i  
absolute order of discharge 绝对破产解除令 Ip0`R+8  
absolute profit margin 绝对利润幅度 JMfv|>=  
absolute value 实值；绝对值 iU|X/>k?  
absolutely vested interest 绝对既得权益 'soll[J  
absorbed cost 已吸收成本；已分摊成本 _D{{C  
absorption 吸收；分摊；合并 J;k8 a2$_  
absorption rate 吸收率；摊配率；分摊率 734H{,~  
ACB Finance Limited 亚洲商业财务有限公司 :j[=  
acceptable form of reciprocity 合理的互惠条件 l'1_Fb  
acceptable rate 适当利率；适当汇率 MSb0J`  
acceptance agreement 承兑协议 B$G9#G6pZ  
acceptance for honour 参加承兑 8w ]'U  
acceptor 承兑人；接受人；受票人 #[]B
: n6  
acceptor for honour 参加承兑人 LYuMR,7E  
accident insurance 意外保险 }}LjEOvL=  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]V,#>'  
accident insurance scheme 意外保险计划 gWl49'S>+  
accident year basis 意外年度基准 8#|PJc  
accommodation 通融；贷款 i'
`>YX  
accommodation bill 通融票据；空头票据 )%q )!x  
accommodation party 汇票代发人 \98|.EG  
account balance 帐户余额；帐户结余 *>T@3G.{Rm  
account book 帐簿 /~+j[oB  
account collected in advance 预收款项 ]YUst]gu3  
account current book 往来帐簿 ([NS%  
account of after-acquired property 事后取得的财产报告 } DjbVYH  
account of defaulter 拖欠帐目 &ZJ$V  
account payable 应付帐款 Sr-!-eC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #VuiY  
account receivable 应收帐款 /<\do 1  
account receivable report 应收帐款报表 Va
h.tOU  
account statement 结单；帐单；会计财务报表 N#^o,/  
account title 帐户名称；会计科目 npcL<$<6X  
accountant's report 会计师报告 Px`z$~*B:  
Accountant's Report Rules 会计师报告规则 \7q
>4[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 rk `]]  
Accounting Arrangements 《会计安排》 $kh6-y@  
accounting basis 会计基础  KRh?{  
accounting by Official Receiver 破产管理署署长呈交的帐目 9]|G-cyt  
Accounting Circular 《会计通告》 (oB9$Zz!t  
accounting class 会计类别 %M-B"#OB7  
accounting date 记帐日期；会计结算日期 .*L_*}tno  
accounting for money 款项核算 y73@t$|  
Accounting Officer 会计主任 L)_L#]Yy  
accounting period 会计报告期；会计期
$1myf Z  
accounting policy 会计政策；会计方针 WC 5v#*Jd  
accounting practice 会计惯例 z.*=3   
accounting principle 会计准则 ^/jALA9!  
accounting record 会计记录 5OX5\#Ux  
accounting report 会计报告 _"sFLe{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !\_li+  
Accounting Society of China 中国会计学会 'q{|p+  
accounting statement 会计报表 oW8 hC  
accounting system 会计制度；会计系统 &;oWmmvz{  
accounting transaction 会计事项；帐务交易 !e:HE/&>i  
accounting treatment 会计处理 q/t~`pH3  
accounting year 会计年度 SK {ALe  
accretion 增值；添加 hG.~[#[&6  
accrual 应计项目；应累算数目 .{LJ  
accrual basis 应计制；权责发生制 [&p
^h  
accrual basis accounting 应计制会计；权责发生制会计 tj_+0J$sw:  
accrue 应累算；应计 d= -/'_'  
accrued benefit 应累算利益 {D jz']  
accrued charges 应计费用 . 787+J?  
accrued cumulative preference share dividend 应累算的累积优先股股息 wcT0XXh  
accrued expenses 应累算费用 /f7Fv*z/  
accrued interest payable 应付利息；应计未付利息 %:eepG|  
accrued interest receivable 应收利息；应计未收利息 {1y-*@yU(  
accrued right 累算权益 / ` 7p'i  
accruing profit 应累算的利润 uYPdmrPB?l  
accumulated fiscal reserve 累积财政储备 ^
< ,Np+  
accumulated profit 累积利润；滚存溢利 I =t{ u;  
accumulated reserve 累积储备 9@-^!DBM  
accumulation of surplus income 累积收益盈余 &\$l%icuo  
acquired assets 既得资产 3JiDi X"|  
acquisition 收购；购置；取得 Cr,UP8MO  
acquisition cost 购置成本 %/:{x()G  
acquisition expenses 购置费用 PEPBnBA&1  
acquisition of 100% interest 收购全部股权 :o}Ju}t  
acquisition of control 取得控制权 'Dq!o[2y  
acquisition of fixed assets 购置固定资产 x8sSb:N  
acquisition of shell “买壳” VN[h0+n4Th  
acquisition price 收购价 =>Vo|LBoe  
act of God 天灾 vv  _I o  
acting partner 执事合伙人 9&=~_,wJd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8Hf!@p6R+  
active partner 积极参与的合伙人 wwS{V  
active trading 交投活跃 )z9)oM\  
actual circulation 实际流通 9}FWO&LiB  
actual cost 实际成本 SLL%XF~/Sb  
actual expenditure 实际开支；实际支出 xn&G`  
actual income 实际入息；实际收入；实际收益 "SyAOOZ  
actual market 现货市场 :0.Z/s -  
actual price 现货价；实际价格 hbh
h m  
actual profit 实际利润 K+D`U6&  
actual quotation 实盘；实际价位；实际报价 u{'bd;.7  
actual year basis 按实际年度计算 k~u$&a  
actuals 实货 
x-k}RI  
actuarial investigation 精算调查 @X_x?N  
actuarial principle 精算原则 ,V3P.ni]  
actuarial report 精算师报告 FW:x XK  
Actuarial Society of Hong Kong 香港精算学会 mvI[=e*  
actuarial valuation 精算师估值 V?v,q'? $  
actuary 精算师 #CoJ S[t  
ad referendum agreement 暂定协议；有待覆核的协定 LQ"56PP<  
ad valorem duty 从价税；按值征税 o+SD(KVn-  
ad valorem duty system 从价税制 sT
O*  
ad valorem fee 从价费 eOjoxnD-$  
ad valorem tariff 从价关税 IMjnj|Fj  
additional allowance 额外免税额 IpmblC4  
additional amount for unexpired risk 未过期风险的额外款额 7=t4;8|j;  
additional assessable profit 补加应评税利润 AoL4#.r3H  
additional assessment 补加评税 q4<3 O"c1  
additional commitment 额外承担 C)`k{(-{  
additional commitment vote 额外承担拨款 Fd-PjW/E8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y@N}XH<4R  
additional dependent parent allowance 供养父母额外免税额 s<[%76Y!  
additional provision 额外拨款 @ 9D, f  
additional stamp duty 附加印花税 s_-G`xT>{  
additional tax 补加税罚款；补加税款 v!T%xUb0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 quHq?oXV,  
adjudged bankrupt 被裁定破产 EAU6z(X$  
adjudicated bankrupt 裁定破产人 u?Jw)
`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Iodk1Y;  
adjudication of bankruptcy 裁定破产；宣告破产 hm>JBc:n-  
adjudication of insolvency 裁定无力偿还债务 @FKNB.>  
adjusted actual 经调整的实数；调整后的实数 `me2Q  
adjusted current assets 经调整的流动资产；调整后的流动资产 NARW3\  
adjusted figure 经调整的数字；调整后的数额 Juj"cj
ob  
adjusted liabilities 经调整的负债；调整后的负债 B
Rbx.  
adjusted loss 经调整的亏损；调整后的亏损 C1^=se  
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 vFLQq,?Nh  
adjusted profit 经调整的利润；调整后的利润 u HqPb8  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,j^ /~  
adjusted value 经调整的价值；调整后的价值 6U6,Wu  
adjustment 调整；修订；理算〔保险〕 PXG)?`^NX  
adjustment centre 调剂中心 fOCLN$x^  
adjustment lag 调整过程的时间差距；调整时差 -hw^3Af  
adjustment mechanism 调整机制 ^{nf0)56c  
adjustment of loss 亏损调整 .)o<'u@Ri  
adjustment process 调整过程；调整程序 "hi?/B#d  
adjustment range 调整幅度 `z%f@/:fG  
administered exchange rate 受管制汇率 2apR7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 NrT!&>M  
administration expenses 行政费用 Aq%TZ_m  
administration fee 手续费；行政费 iTF`sjL  
administration in bankruptcy 破产管理 ol7%$:S  
administration order 遗产管理令 mH2XwA|  
administrator 管理人；遗产管理人
J7q^4M+o:  
administrator of the estate 遗产管理人 {J;[
Hf5  
admission of debt 债项承认书 S[(Tpk2_  
admission of proof 接纳债权证明 Aon3G  
advance 放贷款项；垫付款项；预支款项；预付款项 esU9  
advance account 暂支帐目；预付款帐户 ~``oKiPg@  
advance compensation 预付补偿金 >J!4x(;Yh  
advance from shareholder 股东垫款 .1<QB{4~v  
advance pending reimbursement 预支以待日后付还 9$ZQuHSw7  
advanced economy 先进经济体系 p&dpDJ?d:=  
advancement 预付；预付财产 69ZGdN  
advances warrant 垫款令 =vJ:R[Ilw  
advancing 贷出 ){^o"A?-:  
adverse balance 逆差 .Qk T-12  
adverse exchange 逆汇 l#u$w&  
advertisement addressed to shareholders 在报章刊登的致股东通告 DCr&%)Ll  
advice for collection 托收通知书 ChzKwYDY  
advice of drawing 提款通知书；汇票通知书 :bt;DJ@  
advice of payment 付款通知 -P#PyZEH&I  
Advisory Committee [Securities and Futures Commission] art L  
谘询委员会〔证券及期货事务监察委员会〕 :_9MS0  
Advisory Committee on Diversification 经济多元化谘询委员会 zA/tHlKc  
affidavit 誓章；遗产申报誓章 %;ST7  
affidavit of no receipt 述明无收款的誓章 7L3:d7=MIW  
affiliate 联号；联营公司；附属公司 Ok63
w7  
affiliated company 附属公司；联号；联营公司 <% #Dwo}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I!sh+e  
affordability 负担能力 #o`y<1rN  
African Development Bank [AfDB] 非洲开发银行 LB9D6,*t  
after-acquired property 事后取得的财产 ?RW7TWf  
after-hours dealing 市后交易 ~4gOv  
after-tax profit 税后盈利；税后利润；税后溢利 b,C2(?hg  
agency agreement 代理协议 4-j3&
(  
agency expenses 代理机构的开支 TOF_m$@#  
agency fee 代理费 s'$5]9$S  
Agency Law 《代理法》 Yf1&"WW4  
agent 代理人；承销人 WXq=FZ-  
agent of company 公司代理人 &.W,Hh  
agent's fee 代理人费；经纪费 arVu`pD*n  
aggregate 总计；总数；总体数字 bsClw  
aggregate amount 总款额；总额 QjT$.pUd  
aggregate assets and liabilities 总体资产与负债 )ZZjuFQJ)  
aggregate at constant price 按固定价格计算的总体数字 {L6@d1u  
aggregate demand 总需求 pg<m0g@W*;  
aggregate gross position 总持仓量 y5@#leM  
aggregate limit 总限额 xE>jlr?  
aggregate of salaries tax 合计薪俸税 +"mS<  
aggregate performance 总体表现；总体业绩 y~ 2C2'7  
aggregate supply 总体供应 ;*{"|l qe  
aggregate surplus 总盈余 "mk@p=d  
aggregate total 整体总额 a7Mn/ i.  
aggregate value 总值；合计价值 p]jkfsCjN  
aggregated basis 合计基准 *r)/Vx`S  
aggregated net chargeable income 合计应课税入息实额 8'sT zB]  
aggregation 合并计算；合计；总和 jmORKX+)  
aggregation of incomes of husband and wife 夫妇入息合并计算 +DsdzR`Gx,  
aggregation of property 财产的总和 ;{
L~|q J  
agio 差价；贴水 cePe0\\  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;OMR5KAz  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %[cZ,F=  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 jT'09r3P  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment AONEUSxJ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 0-P,zkK_v  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment REg&[e+%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c1ga{c`Z  
agreement for a settlement 授产协议 n 9>**&5L  
agreement for assignment 转让协议 Rs@>LA  
agreement for sale 售卖协议；买卖协议 eIDrN%3  
agreement for sale and purchase 买卖协议 IRknD3LX  
agreement for the payment of interest 支付利息协议 ROhhd.  
agreement for the repayment of money 还款协议 [%c5MQ?H  
agreement of reinsurance 再保险协议 En9>onJ  
Agricultural Bank of China 中国农业银行 f&L3M)T  
air passenger departure tax 飞机乘客离境税 i7XM7+}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O0^?VW$y_  
airport tax 机场税 9,?7mgZp  
alcohol duty 酒精税 <*Gd0 v%  
alienation 让与；让渡；转让 Ro@=oyLE  
alimony 生活费；赡养费 V8hmfV~=]P  
All Ordinaries Index [AOI] 所有普通股指数 ID]E3K  
all risks 全险；综合险 Et! 6i7`]  
All Sales Record for Stock Market 《股票市场成交报告》 j.ZXLe~  
Allied Capital Resources Limited 新联财务有限公司 h'nXV{N0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <y=+Gh  
allocation letter 拨款信件 +;ylld  
allocation of fund 分配款项；预留款项 [gDl<6
a#4  
allocation of profit 利润分配；溢利分配 qKD Nw8>  
allocation warrant 拨款令 TCR|wi] kW  
allotment 分配；配股 ]
7{ e~U  
allotment notice 股份配售通知；配股通知 F.{$HJ  
allotment of shares 股份分配 `F$lO2#k  
allowable 可获宽免；免税的 kQ`p\}7_  
allowable business loss 可扣除的营业亏损 8AJ#].q0F  
allowable expenses 可扣税的支出 b~*CJ8Ad  
allowance 免税额；津贴；备抵；准备金 &Nw[J5-"k  
allowance for debts 债项的免税额 u[HamGxx$u  
allowance for depreciation by wear and tear 耗损折旧免税额 c2u*<x  
allowance for funeral expenses 殡殓费的免税额 9S|a!9J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W1&"dT@  
allowance for repairs and outgoings 修葺及支出方面的免税额 T0{X,  
allowance to debtor 给债务人的津贴 [pC2#_}  
alteration of capital 资本更改 (]` rri*^  
alternate trustee 候补受托人 DB+oCE<.#  
amalgamation 合并 W]5Hc|!^^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Qb5@e#  
ambit of charges 征税范围；收费范围 &I:ZJuQ4  
amended valuation 经修订的估值 Ig<# {V  
American Commodities Exchange 美国商品交易所 ?=im~  
American Express Bank Limited 美国运通银行 _SnD)k+TgJ  
American Stock Exchange 美国证券交易所 Jflm-Hhsf  
amortization 摊销 J@OK"%12  
amount due from banks 存放银行同业的款项 `pjB^--w  
amount due from banks abroad 存放海外银行同业的款项 fDRG+/q(+  
amount due from holding companies 控股公司欠款 c#f@v45  
amount due from local banks 存放本港银行同业的款项 $*:g~#bh  
amount due to banks 银行同业的存款 =ea.+  
amount due to banks abroad 海外银行同业的存款 ^zW=s$\Fo  
amount due to holding companies 控股公司存款 Z]w?RL  
amount due to local banks 本港银行同业的存款
pekNBq Wm  
amount due to outport banks 外埠银行同业的存款 dZox;_b  
amount for note issue 发行纸币的款额 LJ K0WWch  
amount of bond 担保契据的款额 f40OVT
@g  
amount of consideration 代价款额 ,pY:kQ  
amount of contribution 供款数额 CDPu(,^  
amount of indebtedness 负债款额 .K]Uk/W  
amount of principal of the loan 贷款本金额 E $P?%<o  
amount of rates chargeable 应征差饷数额 /|lAxAm?  
amount of share capital 股本额 o70] F  
amount of sums assured 承保款额 X:lStO#5  
amount of variation 变动幅度 fv@<  
amount of vote 拨款数额 sm
;kg=  
amount payable 应付款额 T2n3g|4  
amount receivable 应收款额 ~N2=44e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UZs'H"K  
analysis 分析 $U7#3-'  
ancillary risk 附属风险 M ziOpraj  
annual account 周年帐目；周年帐目报表；年度决算；年结 e0#t  
annual accounting date 年结日期 wFMw&=j  
annual allowance 每年免税额；年积金；年度津贴；年津 ExMd$`gW  
annual balance 年度余额 T|0+o+i  
annual disposable income 每年可动用收入 $$uMu{?0i  
annual estimates 周年预算 1Vx5tOq  
annual fee 年费 *Hi}FI  
annual general meeting 周年大会 `/?'^A%Ik  
annual growth rate 年增率；每年增长率 T:Ovh.$  
annual long-term supplement 长期个案每年补助金 GwfCl{l  
annual pensionable emolument 可供计算退休金的年薪 ?;H}5>^8P  
annual report 年报 jEwt1S V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i(OeE"YA  
annual return 周年报表；周年申报表；每年报税表格 G%, RD}D  
Annual Return Rules 《周年报表规则》 @OGG]0 J  
annual review of consumer prices 每年消费物价回顾 H cyoNY  
annual roll-forward basis 逐年延展方式 ~ rQ,%dH  
annual salary 年薪 ^8A[ ^cgq  
annual statement 年度报表；年度决算表 JT!9LNh;R`  
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 rmo\UCD  
annuitant 年金受益人 C\aHr!  
annuity 年金 A)
V*faD  
annuity contract 年金合约 Aq*?Q/pV  
annuity on human life 人寿年金 #r]Z2Y]  
antecedent debt 先前的债项 ."=%]l0  
ante-dated cheque 倒填日期支票 aidQ,(PDj  
anticipated expenditure 预期开支 AFm9"mQrw  
anticipated net profit 预期纯利 >Q!}tbg~9  
anticipated revenue 预期收入 {wsJ1v8!  
anti-inflation measure 反通货膨胀措施 `}KxzD  
anti-inflationary stance 反通货膨胀立场 g2m*Q%  
apparent deficit 表面赤字 =>B"j`oR  
apparent financial solvency 表面偿债能力 y
`j=(|DV  
apparent partner 表面合伙人 'vZIAnB8  
application for personal assessment 个人入息课税申请书 e,VF;Br  
application of fund 资金应用 ^/#G,MxNy  
application to release as liquidator and to destruct the books of accounts and documents l EzN  
申请免除清盘人职务及毁灭帐簿与文件 }8#Ed;%K  
appointed actuary 委任精算师 u~j H  
appointed auditor 委任核数师；委任审计师 d+,!p8Q  
appointed trustee 委任的受托人 0VSIyG_Z  
appointer 委任人 N`,\1hHMT  
apportioned pro rata 按比例分摊 )LIn1o_,  
apportionment 分配；分摊 WV.hQX9P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3MFTP5~  
apportionment formula 分摊方程式 7xv9v1['  
apportionment of estate duty 遗产税的分摊 G^
#>HE|  
appraisal 估价；评估 $b1>,d'oz  
appreciable growth 可观增长 l^nvwm`f#:  
appreciable impact 显着影响 H~nX!sO  
appreciable increase 可观增长 ;Vat\,45pg  
appreciation 增值；升值 (0b\%;}  
appreciation against other currencies 相对其他货币升值 Z>bN
U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CYgokS\=,  
appreciation tax 增值税 Se'SDJl=  
appropriation 拨款；拨用；拨付 ,++HiYOG}e  
appropriation account 拨款帐目 0VtjVz*C7&  
Appropriation Bill 拨款法案 ]"uG04"Vk  
appropriation-in-aid system 补助拨款办法 g"5Kth  
approved assets 核准资产 =3QhGFd  
approved basket stock 认可一篮子证券 5(J?C-Pk  
approved budget 核准预算 _$c o Y  
approved charitable donation 认可慈善捐款 B os`+Y  
approved charitable institution 认可慈善机构 # euG$(  
approved currency 核准货币；认可货币 UTKyPCfj  
approved estimates 核准预算 = NZgbl  
approved estimates of expenditure 核准开支预算 $&Vba@v  
approved overseas insurer 核准海外保险人 ~SBb2*ID  
approved overseas trust company 核准海外信托公司 3=sBe H
L  
approved pooled investment fund 核准汇集投资基金 e[u}Vf  
approved provident fund scheme 认可公积金计划 @ewaj!  
approved provision 核准拨款 *cXq=/s  
approved redeemable share 核准可赎回股份 U'ctO%  
approved regional stock 认可地区性证券 8Lx/ZGy  
approved retirement scheme 认可退休金计划 c86KDEF  
approved subordinated loan 核准附属贷款 0H>gMXWE]  
arbitrage 套戥；套汇；套利 ial{A6X  
arbitrageur 套戥者；套汇者 wB0vpt5f  
arbitrary amount 临时款项 iko>G  
arrangement 措施；安排；协定 Gm:s;w-;v  
arrears 欠款 er7(Wph  
arrears of pay 欠付薪酬 ; >H1A  
arrears of revenue 逾期未收税款；逾期未收的帐项 igA?E56?  
articles of association 组织章程；组织细则；组织章程细则 u'#/vT#l  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5s3QN{h8  
ascertainment of profit 确定利润 mN]WjfII  
"Asia Clear" “亚洲结算系统”
ljZRz$y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 M{G}-QK_.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @a@}xgn{  
Asian Development Fund [ADF] 亚洲发展基金 a($7J6]M  
Asian dollar bond 亚洲美元债券 w6!97x  
Asian dollar market 亚洲美元市场 6H'A]0  
Asian dollar rate 亚洲美元利率 0)d='3S  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7ihcjyXB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 mTtaqo_Bh  
asked price 沽盘；喊价；索价；卖方报价 Wjl2S+Cc  
assessable income 应评税入息 g@!U^mr*3  
assessable loss 应评税亏损 lM4Z7mT /  
assessable profit 应评税利润 yZNG>1N  
assessable value 应评税值 oFP8s[B  
assessed profit 估定利润 <<?32r~  
assessed value 经评估价值 oMg-.!6  
assessment 评税；评定；估价；评税单 >"!ScYn  
assessment number 评税编号；估价编号 @!dIa1Q"  
assessment of additional tax 补加税评税 v%T'!(0j/  
assessment of performance 业绩评估；实绩评价 gyAJ#N|  
Assessor 评税主任 nX3?7"v  
asset price bubbles 资产价格泡沫 `OMX
9i  
asset-backed securities 具资产保证的证券 :po6%}hn  
assets accretion 资产增值 W=^.s>7G  
assets and liabilities 资产与负债 gQ0,KYmI3_  
assets betterment statement 资产递增表；资产改进表 u@e.5_:S)  
assets lending 实物放款；有抵押贷款 1Mp-)-e  
assets of the company passing on the death 死者去世时转移的公司资产 uT,i&  
assets pledged as security for liabilities 用作负债抵押的资产 ,V!"4T,Z  
assets portfolio 资产投资组合 \ZADY.ha  
assets price 资产价格 /lUfxc4  
assets quality 资产质素 }ZVond$y4  
assets realization 资产变现 {DP9^hg  
assets refinancing arrangement 资产再集资安排 nC,QvV  
assets securitization 资产证券化 1Zc=QJw@  
assets situated outside Hong Kong 在香港以外地方的资产 F\+AA  
assets stripping 削减资产；拆卖资产 '(B -{}l  
assets value 资产值 yC
1OeO8{  
assignee 承让人 -(?/95 Y  
assignment 转让；转让书；转让契 w~v6=^  
assignment of interest 权益转让 })^eaLBR4  
assignment of letters patent and trade mark 专利证书及商标转让 #[9UCX^=  
assignment of property 物业转让；物业转让书 Q/?`);  
assignment right 转让权 L>IP!.J]?  
assignor 转让人 G(wK(P0j  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4!{lySW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B,%6sa~I  
associate member 附属会员 C8|Ls(4Ck  
associated body corporate 相联法人团体 zGU MH7 M  
associated company 相联公司；联属公司 18NnXqe-m  
associated corporation 相联法团 u]
NsCHKlT  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UZs '[pm)  
公认会计师公会〔英国〕 9*s8%pL  
Association of Futures Exchange Brokers 香港期货经纪协会 N}U+K  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0'*{BAWx  
association of underwriters 承保人组织 of*T,MUI  
assumption of control 接管 H6`k%O*  
assurance 担保；保险；转易；转易书 wnd #J `  
assurance of interest 权益的转易 m-uXQS^@G  
at 19XX price 按一九ＸＸ年价格计算 1(Vv-bq$  
at a discount 按赔价计算；按贴水价格计算；打折扣 D+uo gRS61  
at a premium 按溢价计算；按升水价格计算 j;}-x1R  
at call 通知付款；按通知 5lHt~hB\  
at constant market price 按固定市价计算 I-!7 EC2{!  
at constant price 按固定价格计算 s3A(`heoq  
at cost 按成本计算 IIY_Q9in  
at current market price 按当时市价计算；按现时市价计算 YM;ro5_KF  
at current price 按当时价格计算；按现时价格计算 %52e^,//  
at factor cost 按要素成本计算；按生产要素成本计算 X~VI}dJ  
at money-of-the-day price 按付款当日价格计算 .?NfV%vv  
at or better 按指定或较佳价位〔买卖指令〕 kXhd]7ru  
at par 按面值计算；平价 !
U@ETo  
at sight 见票即付 83vZR
Qw  
at the close 按收市盘 v0) %S  
at the opening 按开市盘 ;C*2Djb*n  
attestation 见证；见证条款 aOg9Dqtg)f  
at-the-money option 平价期权 am/}V%^  
attorney 受权人；受托代表人 ~N9k8eT  
attornment 新拥有人承认书 8t=H  
attributable profit 可归属利润 }*!L~B!  
attributable share value 可归属股份价值 zZ-/S~l  
Auckland Stock Exchange 奥克兰证券交易所 pSQ2wjps  
auction 拍卖 c(Y~5A{TXO  
auctioneer 拍卖商 W!ug^2"  
audit 审计；核数 hO> q|+mC  
Audit Commission 审计署 oNXYBeu+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %9zpPrWF  
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〕 >,zU=I?9Y  
audit review 帐目审查 k2->Z);X  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,DHH5sDCn  
audited account 审计帐目；经审计的帐目 ?XVE{N  
audited annual account 经审计的周年帐目 BPW.&2?<  
audited balance sheet 经审计的资产负债表 9mtndTT 5u  
auditor 核数师；核数主任；审计师 FiReb3zR  
auditor's certificate 核数师证明书；审计师证明书 _\dC<K *>  
auditor's report 核数师报告；审计师报告 ecl6>PS$'  
Aussie bond 澳元债券 ]Y$Wv9S6  
austerity budget 紧缩预算 Fi+DG?zu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bp8sZK"z  
Australia All Ordinaries Index 澳洲所有普通股票指数 x^[0UA]S9  
Australian Dollar [AUD] 澳元 p79QEIbk=  
Australian Options Market 澳大利亚期权市场 ]c_lNHssmq  
Australian Securities Commission 澳洲证券事务监察委员会 C-49u<;,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 '9vsv\A&  
Australian Stock Exchange 澳大利亚证券交易所 1HSt}  
Austrian Schilling [ATS] 奥地利先令 [Ti' X#  
authentication 认证；鉴证 (F;*@Z*R  
authority to purchase 委托购买证；委购书 K
7x;/O  
authorization 认可；核准；授权；授权书 D)L~vA/8b  
authorization by direction 指示授权 A Ef@o+A  
authorization by instruction 指令授权 uUBUUr  
authorization by warrant 令状授权 H,;ZFg/v8  
authorization of unit trust 单位信托的认可 H^B,b!5i  
authorized agent 指定代理人 wuCZz{c7  
authorized capital 法定资本 pIm ]WNX(  
authorized clerk 出市员 rmX5-k  
authorized dealer 认可交易商 C_[
 d  
authorized financial institution 认可财务机构 ga1b%5]v.  
authorized fund 认可基金 D@{m
  
authorized fund house 获授权的基金公司；认可基金公司 |j8#n`'  
authorized institution 认可机构 i)'u!V  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 02^\np  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1-4[w *u>  
authorized insurer 获授权保险人；获认可承保人 Uq%|v  
authorized investment 特准投资项目 x)q$.u+  
authorized person 获授权人 RHu,t5,  
authorized representative 获授权代表 T sJ71  
authorized share capital 法定股本 S]&i<V1qX  
automated quotation system 自动报价系统 Ex}TDmTu  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3WfZzb+  
自动交易系统〔香港期货交易所有限公司〕 u7p:6W  
automatic adjustment mechanism 自动调整机制 &t@ $]m(  
automatic adjustment system 自动调整系统 jNIz:_c-~  
Automatic Clearing House 自动票据交换所 ]?jmRk^.  
automatic exchange rates accumulation system 自动化汇率累集系统 T(qHi?Y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q<fj1t1w  
automatic teller machine [ATM] 自动柜员机 7vH4}S\ q  
autopay 自动转帐 ;ov}%t>UD  
available assets 可用资产 _B]Bd@<w  
available fiscal reserve 现存财政储备 .= 8Es#  
available profit 可用利润 uMC0XE|S  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 yg4ILL  
average 平均；平均数；海损 @6b;sv1W  
average basic salary 平均基本薪金 ?N%5c%oF  
average consumer expenditure 平均消费开支；一般消费开支 Gg7ZSB 7  
average cost 平均成本 OBPiLCq  
average cost of land production 增辟土地平均成本 { lZ<'p  
average daily turnover 平均每日成交额 XoiZ"zE  
average daily wage rate 平均每日工资率 Rk{2ZUeg  
average expenditure pattern 平均开支模式 C4C!-12  
average growth rate 平均增长率 rHtX4;f+><  
average net fixed assets 固定资产平均净值 klj.\wg/p{  
average of relatives 相对价格平均数 fli7Ow?M~  
average price 平均价格 5g4c1K  
average propensity to consume 平均消费倾向；一般消费倾向 5YiBw|Z7 "  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ]0p*EB=C*  
average rate 平均率 -| t|w:&  
average revenue 平均收入；平均收益 gkv,Om  
average stock 平均库存；平均存货 jM(!!AjpC  
average yearly rent 平均年租 'nqVcNgb  
avoidance of double taxation 避免双重课税 \cq.M/p  
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 qS+Ilg  
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