一些有用的会计术语(也不知道发的地方对不对)A

A: KtA0 8?B  
A share Ａ股；甲类股份 nMNAn}~*M  
abatement of tax 减税；减扣免税额 sFC&DTb?  
ABN AMRO Bank N.V. 荷兰银行 #^"\WG7{  
above-the-line expenditure 线上项目支出；经常预算支出 E#URTt:&>  
above-the-line receipt 线上项目收入；经常预算收入 #'mb9GWD3  
ABSA Asia Limited 南非联合亚洲有限公司 KxqT5`P&  
absolute change 绝对数值变更 !O-q13\Y  
absolute expenditure 实际开支 Ultx|qU  
absolute guideline figure 绝对准则数字 z%Op_Ddp  
absolute interest 绝对权益 <=/v%VXPm  
absolute order of discharge 绝对破产解除令 Ny/bNQS  
absolute profit margin 绝对利润幅度 G0^WQQ4  
absolute value 实值；绝对值 u 3wF)B{  
absolutely vested interest 绝对既得权益 EtWpBg  
absorbed cost 已吸收成本；已分摊成本 fJtJ2xi  
absorption 吸收；分摊；合并 }"06'  
absorption rate 吸收率；摊配率；分摊率 {  KE[8n  
ACB Finance Limited 亚洲商业财务有限公司 muwXzN(KX  
acceptable form of reciprocity 合理的互惠条件 )Mx[;IwE  
acceptable rate 适当利率；适当汇率 5][Rvu0  
acceptance agreement 承兑协议 xC9^x7%3O  
acceptance for honour 参加承兑 72GXgah  
acceptor 承兑人；接受人；受票人 x#|=.T  
acceptor for honour 参加承兑人 f\!*%xS;  
accident insurance 意外保险 p{"p<XFyO  
Accident Insurance Association of Hong Kong 香港意外保险公会 CeNpJ  
accident insurance scheme 意外保险计划 .taJCE  
accident year basis 意外年度基准 #r `hK)  
accommodation 通融；贷款 5H1SC8+B,  
accommodation bill 通融票据；空头票据 IpXg2QbN  
accommodation party 汇票代发人 OY*BVJ^  
account balance 帐户余额；帐户结余 \7nlwFAO  
account book 帐簿 +[V[{n  
account collected in advance 预收款项 iNZ'qMH22  
account current book 往来帐簿 !u.{<51b  
account of after-acquired property 事后取得的财产报告 zO<EbqNe!  
account of defaulter 拖欠帐目 $NJ]2P9L  
account payable 应付帐款 URck#5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ps[TiW{q;  
account receivable 应收帐款 g2l|NI#c^  
account receivable report 应收帐款报表 nchhNU  
account statement 结单；帐单；会计财务报表 xG 7;Ps4L  
account title 帐户名称；会计科目 >G92k76G  
accountant's report 会计师报告 m0t5oO  
Accountant's Report Rules 会计师报告规则 WW2VW-Hk  
accounting and auditing procedure 会计与审计程序；会计与核数程序 E1_FK1*V;  
Accounting Arrangements 《会计安排》 !T@>Ld:  
accounting basis 会计基础 /7De.O~H  
accounting by Official Receiver 破产管理署署长呈交的帐目 =i~/.Nu&  
Accounting Circular 《会计通告》 DKqFe5rw  
accounting class 会计类别 l7Y^C1hM
 
accounting date 记帐日期；会计结算日期 5m&{f>]T  
accounting for money 款项核算 [-bL>8  
Accounting Officer 会计主任 W1$B6+}Z0V  
accounting period 会计报告期；会计期 j_-$xz5-  
accounting policy 会计政策；会计方针 sTU]ntoQqR  
accounting practice 会计惯例 6cp x1y]~6  
accounting principle 会计准则 +j_Vs+0  
accounting record 会计记录 XL_X0(AKf  
accounting report 会计报告 "5BgajrB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eC%.xu^  
Accounting Society of China 中国会计学会 Zk$AAjC&  
accounting statement 会计报表 ZalG/PFy  
accounting system 会计制度；会计系统 1wmS?  
accounting transaction 会计事项；帐务交易 j9XY%4.  
accounting treatment 会计处理 }r3, fH  
accounting year 会计年度 ?d%
+85  
accretion 增值；添加 ~j" aJ /  
accrual 应计项目；应累算数目 L;I.6<K.  
accrual basis 应计制；权责发生制 l]Jk }.  
accrual basis accounting 应计制会计；权责发生制会计 m1a0uEA G  
accrue 应累算；应计 >Y
?B(I2e  
accrued benefit 应累算利益 ,Ej2]iO\7  
accrued charges 应计费用 7qt<CLJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 3M8P%  
accrued expenses 应累算费用 zNuiBLxDs  
accrued interest payable 应付利息；应计未付利息 cRsLt/Wr  
accrued interest receivable 应收利息；应计未收利息 HuBG?4Qd  
accrued right 累算权益 &NZN_%  
accruing profit 应累算的利润 r
+3V+:f  
accumulated fiscal reserve 累积财政储备 s$YKdtR  
accumulated profit 累积利润；滚存溢利 {g@Wd2-J}  
accumulated reserve 累积储备 E
&}r"rbI  
accumulation of surplus income 累积收益盈余 k$y(H;XA  
acquired assets 既得资产 [4]lAxrRF  
acquisition 收购；购置；取得 d{0b
*l%  
acquisition cost 购置成本 @riCR<fF  
acquisition expenses 购置费用 DKm`  
acquisition of 100% interest 收购全部股权 9Gfm?.O5  
acquisition of control 取得控制权 1el?f>  
acquisition of fixed assets 购置固定资产 Q4{%)}2$  
acquisition of shell “买壳” `sQ\j Nu  
acquisition price 收购价 @4^5C-  
act of God 天灾 L^yQb4$&M  
acting partner 执事合伙人 9G` 2t~%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h']R
P  
active partner 积极参与的合伙人 $TU=^W)X  
active trading 交投活跃 d?GfT$1  
actual circulation 实际流通 !p >a,8w  
actual cost 实际成本 nS"K dPM  
actual expenditure 实际开支；实际支出 ZD/>L/  
actual income 实际入息；实际收入；实际收益 9xP{#Qa  
actual market 现货市场 K20n355uE  
actual price 现货价；实际价格 @/l
{  
actual profit 实际利润 fc._*y#AS  
actual quotation 实盘；实际价位；实际报价 #`RYKQwB  
actual year basis 按实际年度计算 \xkLI:*\  
actuals 实货 V^QKn+/  
actuarial investigation 精算调查 8 Mp2MZ*p  
actuarial principle 精算原则 gZ
uk(  
actuarial report 精算师报告 N(vzxx^  
Actuarial Society of Hong Kong 香港精算学会 cR}}NF  
actuarial valuation 精算师估值 +"Ih'bb`j  
actuary 精算师 bITOA  
ad referendum agreement 暂定协议；有待覆核的协定 v Q[{<|K  
ad valorem duty 从价税；按值征税 7Gnslp?[U  
ad valorem duty system 从价税制 %eGxQDIXg  
ad valorem fee 从价费 d#Sc4xuf  
ad valorem tariff 从价关税 DalQ.  
additional allowance 额外免税额 yA?>v'K
 
additional amount for unexpired risk 未过期风险的额外款额 |Yh-`~~A"  
additional assessable profit 补加应评税利润 5'@J}7h  
additional assessment 补加评税 @k<RX'~q  
additional commitment 额外承担 @^a6^*X>  
additional commitment vote 额外承担拨款 gn1`ZYg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O_K@\<;~  
additional dependent parent allowance 供养父母额外免税额 {R `IA|T#k  
additional provision 额外拨款 /_@S*=T5  
additional stamp duty 附加印花税 nL5Gr:SLo  
additional tax 补加税罚款；补加税款 7{RI`Er`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ev0GAc1  
adjudged bankrupt 被裁定破产 p^Ca-+R3  
adjudicated bankrupt 裁定破产人 EJjTf:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;38W41d{  
adjudication of bankruptcy 裁定破产；宣告破产 :^0g}8$<  
adjudication of insolvency 裁定无力偿还债务 y$r^UjJEO  
adjusted actual 经调整的实数；调整后的实数 MG>g?s
'!  
adjusted current assets 经调整的流动资产；调整后的流动资产 t;Jt
+k~  
adjusted figure 经调整的数字；调整后的数额 IJ!]1fXy+  
adjusted liabilities 经调整的负债；调整后的负债 |xZDc6HDW  
adjusted loss 经调整的亏损；调整后的亏损 33J}AK^FE  
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 9-o{[  
adjusted profit 经调整的利润；调整后的利润 )b m|],'  
adjusted surplus 经调整的盈余额；调整后的盈余额 Jc~^32  
adjusted value 经调整的价值；调整后的价值 yiQke   
adjustment 调整；修订；理算〔保险〕 v\rOs+.s  
adjustment centre 调剂中心 uEWWY t  
adjustment lag 调整过程的时间差距；调整时差 +cvz  
adjustment mechanism 调整机制 GsqR8n=  
adjustment of loss 亏损调整 vVc:[i
  
adjustment process 调整过程；调整程序 Z{+h~?63  
adjustment range 调整幅度 Y:&1;`FBZ  
administered exchange rate 受管制汇率 K6KEdXM4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8xj4N%PA  
administration expenses 行政费用 B3O^(M5W
 
administration fee 手续费；行政费 pWSYbN+d  
administration in bankruptcy 破产管理 8H./@~_ =  
administration order 遗产管理令 Ox?LVRvxI  
administrator 管理人；遗产管理人 E87/B%R  
administrator of the estate 遗产管理人 YP>VC(f  
admission of debt 债项承认书 &YO5N4X~o  
admission of proof 接纳债权证明 DX}EOxO,.  
advance 放贷款项；垫付款项；预支款项；预付款项 w
4'(Y,(`  
advance account 暂支帐目；预付款帐户 WEqHL,Uh]  
advance compensation 预付补偿金 Xx:0Nt]  
advance from shareholder 股东垫款 >r{3t{  
advance pending reimbursement 预支以待日后付还 d%1S6eYa'  
advanced economy 先进经济体系 G(JvAe]r  
advancement 预付；预付财产 Q}^ n  
advances warrant 垫款令 u9:;ft{}N  
advancing 贷出 'Vy$d<@s[  
adverse balance 逆差 reM%GU  
adverse exchange 逆汇 JnhHV(H  
advertisement addressed to shareholders 在报章刊登的致股东通告 o%h\55S  
advice for collection 托收通知书 B5#a 4G.  
advice of drawing 提款通知书；汇票通知书 6ecr]=Cv  
advice of payment 付款通知 KZ ?<&x  
Advisory Committee [Securities and Futures Commission] TcZ Ci^1F  
谘询委员会〔证券及期货事务监察委员会〕 1KruGq~  
Advisory Committee on Diversification 经济多元化谘询委员会 ?XsL4HIx  
affidavit 誓章；遗产申报誓章  ^wb -s  
affidavit of no receipt 述明无收款的誓章 si=/=h  
affiliate 联号；联营公司；附属公司 \>cZ=  
affiliated company 附属公司；联号；联营公司 9XT6Gf56  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `>?\MWyu  
affordability 负担能力 ]SBv3Q0D7  
African Development Bank [AfDB] 非洲开发银行 3Aaj+=]W  
after-acquired property 事后取得的财产 MgHyKn'rL  
after-hours dealing 市后交易 WaWT 5|A  
after-tax profit 税后盈利；税后利润；税后溢利 ]j*o&6cQf  
agency agreement 代理协议 zVxiCyU  
agency expenses 代理机构的开支 [H0jDbN  
agency fee 代理费 1k2Ck  
Agency Law 《代理法》 vH# US  
agent 代理人；承销人 Br]VCp  
agent of company 公司代理人 X_HR$il  
agent's fee 代理人费；经纪费 BRQ9kK20  
aggregate 总计；总数；总体数字 :eQ@I+  
aggregate amount 总款额；总额 aC]~   
aggregate assets and liabilities 总体资产与负债 ?P<&8eY  
aggregate at constant price 按固定价格计算的总体数字 )prpG !  
aggregate demand 总需求 (S5'iksx  
aggregate gross position 总持仓量 }w8h^(+B  
aggregate limit 总限额 q*DR~Ov  
aggregate of salaries tax 合计薪俸税 |1g2\5Re  
aggregate performance 总体表现；总体业绩 uFSgjWJ#~  
aggregate supply 总体供应 %!(6vm>8  
aggregate surplus 总盈余 ]!YzbvoR  
aggregate total 整体总额 <2A4}+p:  
aggregate value 总值；合计价值 W}Nd3  
aggregated basis 合计基准 2r?g|< :  
aggregated net chargeable income 合计应课税入息实额 z9h`sY~  
aggregation 合并计算；合计；总和 .w$v<y6C  
aggregation of incomes of husband and wife 夫妇入息合并计算 rcxV ,<[B  
aggregation of property 财产的总和 eX?o4>  
agio 差价；贴水 &_" 3~:N8k  
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》 \5s!lv*&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #%k5s?cP@  
《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》 t=XiSj\n  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment l3-KswU  
《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》 Fj1/B0acS  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment '(2G qX!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,>{4*PM(  
agreement for a settlement 授产协议 X?>S24I"9  
agreement for assignment 转让协议 tjDVU7um
  
agreement for sale 售卖协议；买卖协议 ed{z^!w4  
agreement for sale and purchase 买卖协议 l-t:7`=|  
agreement for the payment of interest 支付利息协议 YvBUx#\  
agreement for the repayment of money 还款协议 1(q!.lPc  
agreement of reinsurance 再保险协议 ;a{ Dr  
Agricultural Bank of China 中国农业银行 C9gF2ii|?  
air passenger departure tax 飞机乘客离境税 deHBY4@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +]uy  
airport tax 机场税 !G\1$"T$  
alcohol duty 酒精税 8"oS1W  
alienation 让与；让渡；转让 {:6VJ0s\  
alimony 生活费；赡养费 Vy}:Q[  
All Ordinaries Index [AOI] 所有普通股指数 w/YKWv{_S  
all risks 全险；综合险 nn#A-x}~;b  
All Sales Record for Stock Market 《股票市场成交报告》 5U1@wfKE3>  
Allied Capital Resources Limited 新联财务有限公司 bXJ,L$q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 C!qW:H  
allocation letter 拨款信件 eDaVoc3  
allocation of fund 分配款项；预留款项 akd~Z  
allocation of profit 利润分配；溢利分配 2$\1
v*:  
allocation warrant 拨款令 v#-%_V>ph  
allotment 分配；配股 y9W*/H{[`  
allotment notice 股份配售通知；配股通知 U?#6I-  
allotment of shares 股份分配 ,Oxdqxu7  
allowable 可获宽免；免税的 @Z3b
^G[  
allowable business loss 可扣除的营业亏损 ~e%*hZNo  
allowable expenses 可扣税的支出 "ajZ&{Z  
allowance 免税额；津贴；备抵；准备金 pNQd\nY|0  
allowance for debts 债项的免税额 ),
M8W15  
allowance for depreciation by wear and tear 耗损折旧免税额 d:A+s>`$M  
allowance for funeral expenses 殡殓费的免税额 +"'h?7'C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NNe'5q9  
allowance for repairs and outgoings 修葺及支出方面的免税额 z W+wtYV4  
allowance to debtor 给债务人的津贴 k9}im
 
alteration of capital 资本更改 tp5]n`3rD  
alternate trustee 候补受托人 "DRp4;  
amalgamation 合并 NKGo E/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :+E>UzT  
ambit of charges 征税范围；收费范围 %}j/G l5  
amended valuation 经修订的估值 [c>X Q  
American Commodities Exchange 美国商品交易所 Onot<}K  
American Express Bank Limited 美国运通银行 `awk@  
American Stock Exchange 美国证券交易所 QZh8l-!#5  
amortization 摊销 dR$P-V\y`%  
amount due from banks 存放银行同业的款项 o"[qPZd>  
amount due from banks abroad 存放海外银行同业的款项 CZ]+B8Pl(x  
amount due from holding companies 控股公司欠款 /3Se*"u  
amount due from local banks 存放本港银行同业的款项 xg3G  
amount due to banks 银行同业的存款 $#t&W&  
amount due to banks abroad 海外银行同业的存款 3l4k2  
amount due to holding companies 控股公司存款 ]j1BEO!Bg  
amount due to local banks 本港银行同业的存款 $#KSvo{otI  
amount due to outport banks 外埠银行同业的存款 y99G3t  
amount for note issue 发行纸币的款额 7RdL/21K  
amount of bond 担保契据的款额 N.&)22<m9  
amount of consideration 代价款额 uX.Aq@j  
amount of contribution 供款数额 {Ziq~{W_  
amount of indebtedness 负债款额 z#,?*v  
amount of principal of the loan 贷款本金额 yGS._;#R  
amount of rates chargeable 应征差饷数额
_ZR2?y-M  
amount of share capital 股本额 bZ3CJ f&mE  
amount of sums assured 承保款额 1 #EmZ{*  
amount of variation 变动幅度 #wC4$y<>  
amount of vote 拨款数额 H2k>E}`  
amount payable 应付款额 )Xg#x:  
amount receivable 应收款额 60`y=!?f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W:9L!+m^  
analysis 分析 v[Ar{t&  
ancillary risk 附属风险 ](T*f'LN  
annual account 周年帐目；周年帐目报表；年度决算；年结 2H]&3kM3X  
annual accounting date 年结日期 B623B HwS  
annual allowance 每年免税额；年积金；年度津贴；年津 OsC1('4@  
annual balance 年度余额 4[Oy3.-c  
annual disposable income 每年可动用收入 i ;X'1TN(y  
annual estimates 周年预算 ,j5fzA  
annual fee 年费 hKX-]+6"  
annual general meeting 周年大会 Nk^#Sa?  
annual growth rate 年增率；每年增长率 {BKI8vy  
annual long-term supplement 长期个案每年补助金 :j9;P7&"?  
annual pensionable emolument 可供计算退休金的年薪 *B3` #t  
annual report 年报 \J1Jn~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [8
)Zhw$  
annual return 周年报表；周年申报表；每年报税表格 t3bN PK^  
Annual Return Rules 《周年报表规则》 XqJ@NgsY  
annual review of consumer prices 每年消费物价回顾 C/]0jAAE7  
annual roll-forward basis 逐年延展方式 W}T+8+RU  
annual salary 年薪 lHP[WO  
annual statement 年度报表；年度决算表 8.9S91]=  
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 1h)I&T"kZ  
annuitant 年金受益人 xY_/CR[,  
annuity 年金 0eUsvzz15  
annuity contract 年金合约 B}*xrPj  
annuity on human life 人寿年金 N2~DxVJ5cT  
antecedent debt 先前的债项 6.K)uQgjmv  
ante-dated cheque 倒填日期支票 OFDPtJwV  
anticipated expenditure 预期开支 1}V_:~7  
anticipated net profit 预期纯利 #]:nQ(  
anticipated revenue 预期收入 }dB01Jl '  
anti-inflation measure 反通货膨胀措施 s6KZV@1  
anti-inflationary stance 反通货膨胀立场 q$H'u[KQ06  
apparent deficit 表面赤字 iLS'47  
apparent financial solvency 表面偿债能力 m\jp$  
apparent partner 表面合伙人 meIY00  
application for personal assessment 个人入息课税申请书 L{\B9b2  
application of fund 资金应用 L TO1LAac  
application to release as liquidator and to destruct the books of accounts and documents Lww0LH >  
申请免除清盘人职务及毁灭帐簿与文件 wcV~z:&^5  
appointed actuary 委任精算师 k6*2= xK~  
appointed auditor 委任核数师；委任审计师 Ng;E]2"  
appointed trustee 委任的受托人 tK]r>?Y\  
appointer 委任人 WH'[~O  
apportioned pro rata 按比例分摊 =_v_#;h&  
apportionment 分配；分摊 T.&^1qWWA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vH7"tz&RIp  
apportionment formula 分摊方程式 O{%y `|m  
apportionment of estate duty 遗产税的分摊 dq|z;,`  
appraisal 估价；评估 eR5swy&  
appreciable growth 可观增长 2;6p2GNSh  
appreciable impact 显着影响 ,gRsbC  
appreciable increase 可观增长 WU}JArX9  
appreciation 增值；升值 'MsxZqW"~  
appreciation against other currencies 相对其他货币升值 4pA(.<#A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 30F&FTW  
appreciation tax 增值税 V-I_SvWv\  
appropriation 拨款；拨用；拨付 o1kLT@VCl  
appropriation account 拨款帐目 j7uiZU;3Rx  
Appropriation Bill 拨款法案 ~W`upx)j  
appropriation-in-aid system 补助拨款办法 _=,[5"  
approved assets 核准资产 4Jo:^JV  
approved basket stock 认可一篮子证券 `Jz"rh-M  
approved budget 核准预算 9~>;sjJk  
approved charitable donation 认可慈善捐款 L! Q&?xP  
approved charitable institution 认可慈善机构 ZRcY; ?  
approved currency 核准货币；认可货币 P_i2yhpK  
approved estimates 核准预算 /<y-pFTg  
approved estimates of expenditure 核准开支预算 v\f 41M7D  
approved overseas insurer 核准海外保险人 nc&V59*   
approved overseas trust company 核准海外信托公司 +hKQha!*  
approved pooled investment fund 核准汇集投资基金 +B*ygv:  
approved provident fund scheme 认可公积金计划 WvN5IHo 8i  
approved provision 核准拨款 ,=z8aiUu  
approved redeemable share 核准可赎回股份 mqtl0P0  
approved regional stock 认可地区性证券 kS+*
@o  
approved retirement scheme 认可退休金计划 WFLT[
j!1  
approved subordinated loan 核准附属贷款 5v>(xl  
arbitrage 套戥；套汇；套利 ~fQ#-ekzqk  
arbitrageur 套戥者；套汇者 Z&/;6[  
arbitrary amount 临时款项 (wvDiW5  
arrangement 措施；安排；协定 AA yzT*^  
arrears 欠款 UyIjM;X  
arrears of pay 欠付薪酬 %.<w8ag  
arrears of revenue 逾期未收税款；逾期未收的帐项  a
A0aW=R  
articles of association 组织章程；组织细则；组织章程细则 VJJw"4DJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !XgkK k  
ascertainment of profit 确定利润 hv7!x=?8  
"Asia Clear" “亚洲结算系统” cH"M8gP#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 spn1Ji  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 I[&z#foN=w  
Asian Development Fund [ADF] 亚洲发展基金 l<^#@SH  
Asian dollar bond 亚洲美元债券 .F}ZP0THnZ  
Asian dollar market 亚洲美元市场 c+-L>dsss  
Asian dollar rate 亚洲美元利率 WvNX%se]3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 QbpRSdxy`$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 m",$M>  
asked price 沽盘；喊价；索价；卖方报价 DhkzVp_  
assessable income 应评税入息 d<: VoQM6M  
assessable loss 应评税亏损  :E'38~  
assessable profit 应评税利润 `<+D<x)(3  
assessable value 应评税值 nG{jx_{`  
assessed profit 估定利润 voV=}.(p  
assessed value 经评估价值 ;>|:I(l;  
assessment 评税；评定；估价；评税单 ILTd*f
 
assessment number 评税编号；估价编号 I)DLnnQQ  
assessment of additional tax 补加税评税 j3z&0sc2(0  
assessment of performance 业绩评估；实绩评价
o_os;  
Assessor 评税主任
&|Z:8]'P  
asset price bubbles 资产价格泡沫 T4qbyu
i{  
asset-backed securities 具资产保证的证券 ugucq},[  
assets accretion 资产增值 )Q(tryiSi  
assets and liabilities 资产与负债 Jp_{PR:&  
assets betterment statement 资产递增表；资产改进表 F]SexP4:A  
assets lending 实物放款；有抵押贷款 E}\^GNT  
assets of the company passing on the death 死者去世时转移的公司资产 QT\S>}  
assets pledged as security for liabilities 用作负债抵押的资产 sStaTR{  
assets portfolio 资产投资组合 IN`05Q  
assets price 资产价格
fm:/}7s
 
assets quality 资产质素 y&9v0&o  
assets realization 资产变现 +<@7x16  
assets refinancing arrangement 资产再集资安排 %E~4Ur  
assets securitization 资产证券化 3(6i6 vV  
assets situated outside Hong Kong 在香港以外地方的资产 [0F+t,`  
assets stripping 削减资产；拆卖资产 N$?mula  
assets value 资产值
7P:0XML}  
assignee 承让人 Yq<D(F#qx  
assignment 转让；转让书；转让契 :]e:-JbT4z  
assignment of interest 权益转让 GVn7#0x  
assignment of letters patent and trade mark 专利证书及商标转让 ,GZ(>|  
assignment of property 物业转让；物业转让书 yq\)8Fe  
assignment right 转让权 %=\h=\wt  
assignor 转让人 L{'qZ#N[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >0:h(,?V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <k/'mBDk  
associate member 附属会员 u|9^tHT>  
associated body corporate 相联法人团体 `;5UlkVZ5  
associated company 相联公司；联属公司 az
0( 54M  
associated corporation 相联法团 !tHqF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 18V*Cu  
公认会计师公会〔英国〕 esbxx##\  
Association of Futures Exchange Brokers 香港期货经纪协会 NzNAhlXj3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qV8;;&8r  
association of underwriters 承保人组织 eJ$?T7aUf  
assumption of control 接管 z15(8Y@2]  
assurance 担保；保险；转易；转易书 $9Y2\'w<h6  
assurance of interest 权益的转易 AN
n{*h  
at 19XX price 按一九ＸＸ年价格计算 +z;xl-*[  
at a discount 按赔价计算；按贴水价格计算；打折扣 +6uun  
at a premium 按溢价计算；按升水价格计算 r/:s2oQ  
at call 通知付款；按通知 [$9sr=3:  
at constant market price 按固定市价计算 m-> chOu~|  
at constant price 按固定价格计算 ANp4yy+  
at cost 按成本计算 W[j =!o  
at current market price 按当时市价计算；按现时市价计算 9j$ OU@N 8  
at current price 按当时价格计算；按现时价格计算 H>;km$b +  
at factor cost 按要素成本计算；按生产要素成本计算 mkrvWZjZX  
at money-of-the-day price 按付款当日价格计算 BAg*zYV7  
at or better 按指定或较佳价位〔买卖指令〕 <w.V!"!  
at par 按面值计算；平价 _N9yC\  
at sight 见票即付 E)H8jBm6w  
at the close 按收市盘 E=sBcb/v  
at the opening 按开市盘 VH+^G)^)W  
attestation 见证；见证条款 !0*=z~  
at-the-money option 平价期权 VXR.2C  
attorney 受权人；受托代表人 ^*%p]r  
attornment 新拥有人承认书 aSXoYG0\  
attributable profit 可归属利润 w*#TS8 \  
attributable share value 可归属股份价值 Z]uN9c  
Auckland Stock Exchange 奥克兰证券交易所 $//18+T  
auction 拍卖 N, ;'oL+  
auctioneer 拍卖商 ^7F!>!9Ca  
audit 审计；核数 2,q^O3F  
Audit Commission 审计署 qPH]DabpI  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p0
`Wci  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 \*!g0C8 o  
audit review 帐目审查 .Eh~$wm  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1Qhx$If~  
audited account 审计帐目；经审计的帐目 ;oWhTj`  
audited annual account 经审计的周年帐目 o9q%=/@,  
audited balance sheet 经审计的资产负债表 ~e,  
auditor 核数师；核数主任；审计师 (3{'GX2c  
auditor's certificate 核数师证明书；审计师证明书 eey <:n/Z  
auditor's report 核数师报告；审计师报告 yTkYPx  
Aussie bond 澳元债券 bN<c5  
austerity budget 紧缩预算 d7$H})[^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m$pXe<  
Australia All Ordinaries Index 澳洲所有普通股票指数 I)_072^O  
Australian Dollar [AUD] 澳元 Q*(]&qr"E  
Australian Options Market 澳大利亚期权市场 9SC#N5V  
Australian Securities Commission 澳洲证券事务监察委员会 ^X[Kr=:Jp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T1\Xz
-1  
Australian Stock Exchange 澳大利亚证券交易所 }_@cqx:n^  
Austrian Schilling [ATS] 奥地利先令  6:ZqS~-  
authentication 认证；鉴证 #
}:VZ2Z  
authority to purchase 委托购买证；委购书 "g>uNtt~  
authorization 认可；核准；授权；授权书 ( F0.lDZ  
authorization by direction 指示授权 sjWhtd[fgG  
authorization by instruction 指令授权 2"yzrwZ:  
authorization by warrant 令状授权 |>jlY|  
authorization of unit trust 单位信托的认可 D:8-f3  
authorized agent 指定代理人 j4ypXPY``!  
authorized capital 法定资本 s2b!Nib  
authorized clerk 出市员 Xb#x^?|  
authorized dealer 认可交易商 :}UWy?F  
authorized financial institution 认可财务机构 }@!d(U*  
authorized fund 认可基金 mZ ONxR6q$  
authorized fund house 获授权的基金公司；认可基金公司 3(E"$Se,f  
authorized institution 认可机构 ;9=9D{-4+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )&se/x+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c^A3|tCi  
authorized insurer 获授权保险人；获认可承保人 uC 5mxZ  
authorized investment 特准投资项目 4kxy7]W  
authorized person 获授权人 :NA cad  
authorized representative 获授权代表
<kPU*P,  
authorized share capital 法定股本 `^wF]R  
automated quotation system 自动报价系统 %q2dpzNW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qqS-0U2  
自动交易系统〔香港期货交易所有限公司〕 hKt AvTg  
automatic adjustment mechanism 自动调整机制 )amdR
c  
automatic adjustment system 自动调整系统 L4 x  
Automatic Clearing House 自动票据交换所 /uW6P3M  
automatic exchange rates accumulation system 自动化汇率累集系统 \
eI )(,A  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1PjSa4  
automatic teller machine [ATM] 自动柜员机 zu*0uL  
autopay 自动转帐 AG/nX?u7)t  
available assets 可用资产 w+2:eFi=/  
available fiscal reserve 现存财政储备 W\N-~9UA  
available profit 可用利润 b0ri
iF  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Xb)XV$0  
average 平均；平均数；海损 84e)huAs  
average basic salary 平均基本薪金 ,XI,B\eNk  
average consumer expenditure 平均消费开支；一般消费开支 K&D -1u  
average cost 平均成本 \P&'4y~PL  
average cost of land production 增辟土地平均成本 EG7
ki0  
average daily turnover 平均每日成交额 s/`4]B;2U  
average daily wage rate 平均每日工资率 k-b_ <Tbo|  
average expenditure pattern 平均开支模式 q<,?:g$k  
average growth rate 平均增长率 Fr/8q:m&  
average net fixed assets 固定资产平均净值 IDdhBdQ  
average of relatives 相对价格平均数 =QRLKo#_  
average price 平均价格 %DgU  
average propensity to consume 平均消费倾向；一般消费倾向 XH1so1h  
average propensity to save 平均储蓄倾向；一般储蓄倾向 04WKAP'c N  
average rate 平均率 pOlQOdl  
average revenue 平均收入；平均收益 fHlmy[V+M  
average stock 平均库存；平均存货 67/hhO  
average yearly rent 平均年租 2EQ:mjxk  
avoidance of double taxation 避免双重课税 2X]2;W)S;  
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 8'Z9Z*^h#x  
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