一些有用的会计术语(也不知道发的地方对不对)A

A: 8 /%{xB^  
A share Ａ股；甲类股份 N6v?Qzvi  
abatement of tax 减税；减扣免税额 1$+8wDVwad  
ABN AMRO Bank N.V. 荷兰银行 @meT8S9t  
above-the-line expenditure 线上项目支出；经常预算支出 ANNVE},  
above-the-line receipt 线上项目收入；经常预算收入 G$2@N6  
ABSA Asia Limited 南非联合亚洲有限公司 3H0B+F2XQ  
absolute change 绝对数值变更 ^/6P~iK'  
absolute expenditure 实际开支 zvVo-{6  
absolute guideline figure 绝对准则数字 X&kp1Ih<^  
absolute interest 绝对权益 z:$ibk4#h  
absolute order of discharge 绝对破产解除令 .xuzu#-  
absolute profit margin 绝对利润幅度 8\^A;5  
absolute value 实值；绝对值 rlGv6)vb  
absolutely vested interest 绝对既得权益 iEZ+Znon  
absorbed cost 已吸收成本；已分摊成本 V[uSo$k+>  
absorption 吸收；分摊；合并 zj(V\y&H  
absorption rate 吸收率；摊配率；分摊率 *c [^/  
ACB Finance Limited 亚洲商业财务有限公司 \=7jp|{Yl  
acceptable form of reciprocity 合理的互惠条件 0#DE
h|?  
acceptable rate 适当利率；适当汇率 :vX%0|  
acceptance agreement 承兑协议 d$n31F  
acceptance for honour 参加承兑 J{.UUw9Agd  
acceptor 承兑人；接受人；受票人 ]ly" K!1,  
acceptor for honour 参加承兑人 pu+Q3NfR  
accident insurance 意外保险 k@un}}0r  
Accident Insurance Association of Hong Kong 香港意外保险公会 KN[;z2i  
accident insurance scheme 意外保险计划 ,oh;(|=  
accident year basis 意外年度基准 %T\hL\L?  
accommodation 通融；贷款 vy*-"=J  
accommodation bill 通融票据；空头票据 jS~
Pdz  
accommodation party 汇票代发人 pmvd%X\f  
account balance 帐户余额；帐户结余 (S?Y3l|  
account book 帐簿 QxdC[t$Lp  
account collected in advance 预收款项 w3ni@'X8  
account current book 往来帐簿 tV
`=o$`  
account of after-acquired property 事后取得的财产报告 RG""/x;  
account of defaulter 拖欠帐目 8\!E )M|4  
account payable 应付帐款 (or"5}\6-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4|E^ #C  
account receivable 应收帐款 bY=[ USgps  
account receivable report 应收帐款报表 |:&6eDlR  
account statement 结单；帐单；会计财务报表 r+8D|stS  
account title 帐户名称；会计科目 GaG>0x  
accountant's report 会计师报告 V(F9=r<X  
Accountant's Report Rules 会计师报告规则 3>-h- cpMX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .WqqP  
Accounting Arrangements 《会计安排》 %&yPl{  
accounting basis 会计基础 ;//9,x9;t  
accounting by Official Receiver 破产管理署署长呈交的帐目 5C9b*]-#  
Accounting Circular 《会计通告》 ft6)n T/"&  
accounting class 会计类别 xdm\[s  
accounting date 记帐日期；会计结算日期 DJL
.P6-W  
accounting for money 款项核算 X<}}DZSu a  
Accounting Officer 会计主任 rBNVI;JZW  
accounting period 会计报告期；会计期 0DmA3  
accounting policy 会计政策；会计方针 JiaR*3#  
accounting practice 会计惯例 14B',]`  
accounting principle 会计准则 < ,*\t  
accounting record 会计记录 ]`|$nU}v  
accounting report 会计报告 Mh
D'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 oT):#,s  
Accounting Society of China 中国会计学会 w3(|A> s3  
accounting statement 会计报表 &,k!,<IF  
accounting system 会计制度；会计系统 p8~lGuH  
accounting transaction 会计事项；帐务交易 *x|%Nua"  
accounting treatment 会计处理 ORs:S$Nt$  
accounting year 会计年度 0%rDDB  
accretion 增值；添加 II=`=H{  
accrual 应计项目；应累算数目 P_1WJ  
accrual basis 应计制；权责发生制 Z^&G9I#  
accrual basis accounting 应计制会计；权责发生制会计 _xaum  
accrue 应累算；应计 PN l/}'  
accrued benefit 应累算利益 RW. qw4  
accrued charges 应计费用 t<p#u=jOa  
accrued cumulative preference share dividend 应累算的累积优先股股息 (XO=W+
<'  
accrued expenses 应累算费用 #:gd9os :  
accrued interest payable 应付利息；应计未付利息 xz8e1M  
accrued interest receivable 应收利息；应计未收利息 0!\C@wnH  
accrued right 累算权益 ZL6HD n!  
accruing profit 应累算的利润 9&eY<'MgP  
accumulated fiscal reserve 累积财政储备 _YF>Y=D-  
accumulated profit 累积利润；滚存溢利 sm/aL^4  
accumulated reserve 累积储备 [`\VgKeu  
accumulation of surplus income 累积收益盈余 Ay
?<~)H  
acquired assets 既得资产 u?Ffqt9'  
acquisition 收购；购置；取得 rFg$7  
acquisition cost 购置成本 "[_j8,t`  
acquisition expenses 购置费用 xpR`fq  
acquisition of 100% interest 收购全部股权 o8g7wM]M  
acquisition of control 取得控制权 >&PM'k  
acquisition of fixed assets 购置固定资产 6dIPgie3w  
acquisition of shell “买壳” *-nO,K>y`  
acquisition price 收购价 .uJ J<  
act of God 天灾 @
Lnv  
acting partner 执事合伙人 9p W~Gz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X9m^i2tk  
active partner 积极参与的合伙人 e'3V4iU]  
active trading 交投活跃 P8z%*/ 3NF  
actual circulation 实际流通 |U|>YA1[b  
actual cost 实际成本 #DUfEZ  
actual expenditure 实际开支；实际支出
_re# b?  
actual income 实际入息；实际收入；实际收益 &>JP.//spi  
actual market 现货市场 QRQZ{m  
actual price 现货价；实际价格 6'Q{xJe?  
actual profit 实际利润 =NF0E8O  
actual quotation 实盘；实际价位；实际报价 SOOVUMj  
actual year basis 按实际年度计算 zXY8:+f  
actuals 实货 a2Ak?W1  
actuarial investigation 精算调查 #f2Ot<#-  
actuarial principle 精算原则 fqgp{(`@>  
actuarial report 精算师报告 qbv\uYow3k  
Actuarial Society of Hong Kong 香港精算学会 &b} \).5E  
actuarial valuation 精算师估值 ojd0um6I{  
actuary 精算师 B0@ Tz39=  
ad referendum agreement 暂定协议；有待覆核的协定 U,=f};  
ad valorem duty 从价税；按值征税 W+ S~__K  
ad valorem duty system 从价税制 bJ^h{]  
ad valorem fee 从价费 Cyg2o<O@  
ad valorem tariff 从价关税 Nz dN4+  
additional allowance 额外免税额 lfgJQzi G  
additional amount for unexpired risk 未过期风险的额外款额 Hl$W+e|tj  
additional assessable profit 补加应评税利润 oYqHl1cs  
additional assessment 补加评税 =1IK"BA2?  
additional commitment 额外承担 #PkuCWm
6  
additional commitment vote 额外承担拨款 s)1-xA{'.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m!<HZvq?vf  
additional dependent parent allowance 供养父母额外免税额 ~:DL{ZeEb  
additional provision 额外拨款 ?o" Vkc:  
additional stamp duty 附加印花税 =]7o+L4  
additional tax 补加税罚款；补加税款 *] ihc u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j"qND=15  
adjudged bankrupt 被裁定破产 <z<>E1ZLI  
adjudicated bankrupt 裁定破产人 \,#$,dUXD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &QHJ%c  
adjudication of bankruptcy 裁定破产；宣告破产 }S> 4.8  
adjudication of insolvency 裁定无力偿还债务 o"VKAP  
adjusted actual 经调整的实数；调整后的实数 F&B
\ X  
adjusted current assets 经调整的流动资产；调整后的流动资产 )WqolB  
adjusted figure 经调整的数字；调整后的数额 Q-<]'E#\(  
adjusted liabilities 经调整的负债；调整后的负债 e*:K79y  
adjusted loss 经调整的亏损；调整后的亏损 Aw#<:6-  
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 pD<w@2K  
adjusted profit 经调整的利润；调整后的利润 Sm'Tz&!  
adjusted surplus 经调整的盈余额；调整后的盈余额 p'jc=bL E  
adjusted value 经调整的价值；调整后的价值
X-["{  
adjustment 调整；修订；理算〔保险〕 TLwxP"  
adjustment centre 调剂中心 2"ax*MQH<^  
adjustment lag 调整过程的时间差距；调整时差 ]+D@E2E
 
adjustment mechanism 调整机制 <M:BN6-yG  
adjustment of loss 亏损调整 N>I6f  
adjustment process 调整过程；调整程序 Y1PR?c Q  
adjustment range 调整幅度 t13V>9to  
administered exchange rate 受管制汇率 v) n-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 > 80{n8  
administration expenses 行政费用 (y9KO56.V&  
administration fee 手续费；行政费 m{q'RAw  
administration in bankruptcy 破产管理 '<Zm>L&  
administration order 遗产管理令 F^%w%E\  
administrator 管理人；遗产管理人 EX]+
e  
administrator of the estate 遗产管理人 "^]gIQc  
admission of debt 债项承认书 F6\{gQ<E  
admission of proof 接纳债权证明 {++EX2  
advance 放贷款项；垫付款项；预支款项；预付款项 ~]KdsT(=_  
advance account 暂支帐目；预付款帐户 2-4N)q  
advance compensation 预付补偿金 qb"S
  
advance from shareholder 股东垫款 /oPW0of  
advance pending reimbursement 预支以待日后付还 #UM,)bH  
advanced economy 先进经济体系 5 ^{~xOM5  
advancement 预付；预付财产 [> HKRVy  
advances warrant 垫款令 `O\>vn  
advancing 贷出 ,.)wCZ,wca  
adverse balance 逆差 Nv5^2^Sc=  
adverse exchange 逆汇 <F9-$_m  
advertisement addressed to shareholders 在报章刊登的致股东通告 _o~ pVBl/  
advice for collection 托收通知书 E+
L7[  
advice of drawing 提款通知书；汇票通知书 Wb}-H-O  
advice of payment 付款通知 Z '5itN^  
Advisory Committee [Securities and Futures Commission] ^>|ZN2  
谘询委员会〔证券及期货事务监察委员会〕 %vmd2}dA  
Advisory Committee on Diversification 经济多元化谘询委员会 45yP {+/-Q  
affidavit 誓章；遗产申报誓章 b**vU
t\  
affidavit of no receipt 述明无收款的誓章 ^|/mn!7wD  
affiliate 联号；联营公司；附属公司 LLx0X
O@  
affiliated company 附属公司；联号；联营公司 !Rv ;~f/2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o#m31*o  
affordability 负担能力 FvsVfV U  
African Development Bank [AfDB] 非洲开发银行 k{*EoV[.$  
after-acquired property 事后取得的财产 O,%UNjx9K  
after-hours dealing 市后交易 fJ}e  
after-tax profit 税后盈利；税后利润；税后溢利 h"[B zX
  
agency agreement 代理协议 w{tA{{  
agency expenses 代理机构的开支 ;.h /D4  
agency fee 代理费 v`4w=!4  
Agency Law 《代理法》 `EKf1U\FI  
agent 代理人；承销人 R0?bcP&  
agent of company 公司代理人 hDXTC_^s  
agent's fee 代理人费；经纪费 I9kz)Q o  
aggregate 总计；总数；总体数字 !oz{XWE  
aggregate amount 总款额；总额 @5Tl84@Q  
aggregate assets and liabilities 总体资产与负债 D`XXR}8V  
aggregate at constant price 按固定价格计算的总体数字 uEgR>X>  
aggregate demand 总需求 yi8vD~aA[  
aggregate gross position 总持仓量 ed'[_T}T3t  
aggregate limit 总限额 y[McdlH m  
aggregate of salaries tax 合计薪俸税 ZA=J`->k  
aggregate performance 总体表现；总体业绩 67EGkW?hbt  
aggregate supply 总体供应 )
"TVR{I%B  
aggregate surplus 总盈余 k8 #8)d  
aggregate total 整体总额 &g?GF\Y  
aggregate value 总值；合计价值 }Y-V!z5z!  
aggregated basis 合计基准 }8#olZ/(q  
aggregated net chargeable income 合计应课税入息实额 @
!iS`u  
aggregation 合并计算；合计；总和 `n>/MY  
aggregation of incomes of husband and wife 夫妇入息合并计算 P#TPI*qw  
aggregation of property 财产的总和 f`4=Bl&"{  
agio 差价；贴水 8L[+$g`  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 [P}Bq6;p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ZvyZ5UA  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ij]UAJ}t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +
"84.PZ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 A^aY-V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 72$S'O%,0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +c8`N'
~  
agreement for a settlement 授产协议 YI0l&'7  
agreement for assignment 转让协议 IYn`&jS{  
agreement for sale 售卖协议；买卖协议 :uYZ1O  
agreement for sale and purchase 买卖协议 gb,ZN^3<-  
agreement for the payment of interest 支付利息协议 bB4FjC':  
agreement for the repayment of money 还款协议 ]O;*Y{:Y  
agreement of reinsurance 再保险协议 EUSM4djL  
Agricultural Bank of China 中国农业银行 &_3#W.w~Z  
air passenger departure tax 飞机乘客离境税 ,?LE5]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ">T\
]V$R  
airport tax 机场税 D@p{EH  
alcohol duty 酒精税 |}{gE=]  
alienation 让与；让渡；转让 O#.YTTj  
alimony 生活费；赡养费 Um/l{:S  
All Ordinaries Index [AOI] 所有普通股指数 i>S@C@~  
all risks 全险；综合险 Fepsa;\sU  
All Sales Record for Stock Market 《股票市场成交报告》 '7oR|I  
Allied Capital Resources Limited 新联财务有限公司 uWx<J3~q.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i).Vu}W
#S  
allocation letter 拨款信件 hV $Zr4'  
allocation of fund 分配款项；预留款项 ta95]|z"j  
allocation of profit 利润分配；溢利分配 {zZ)JWM<w  
allocation warrant 拨款令 VMABj\yG  
allotment 分配；配股 ~g{1lcqQP  
allotment notice 股份配售通知；配股通知 W7C1\'T  
allotment of shares 股份分配 Lvt3S .l  
allowable 可获宽免；免税的 =WUNBav  
allowable business loss 可扣除的营业亏损 ~5Fx[q  
allowable expenses 可扣税的支出 io\t>_  
allowance 免税额；津贴；备抵；准备金 PM!JjMeQh  
allowance for debts 债项的免税额 2aTq?ZR|8A  
allowance for depreciation by wear and tear 耗损折旧免税额 8nZ_.  
allowance for funeral expenses 殡殓费的免税额 S.[L?uE~F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~;6^n  
allowance for repairs and outgoings 修葺及支出方面的免税额 8'E7Uj  
allowance to debtor 给债务人的津贴 !L+b{  
alteration of capital 资本更改 uj)vh  
alternate trustee 候补受托人 gb!0%*  
amalgamation 合并 4,@jSr|I3i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dB~A4pZa  
ambit of charges 征税范围；收费范围 1 jLQij  
amended valuation 经修订的估值 !d 4DTo  
American Commodities Exchange 美国商品交易所 cY+fZ=  
American Express Bank Limited 美国运通银行 kXdXyq  
American Stock Exchange 美国证券交易所 pFs/ipZX^*  
amortization 摊销 W $mw9  
amount due from banks 存放银行同业的款项 gcI<bY  
amount due from banks abroad 存放海外银行同业的款项 ^d
# AU7V|  
amount due from holding companies 控股公司欠款 8 # BR\  
amount due from local banks 存放本港银行同业的款项 ;>/Mal  
amount due to banks 银行同业的存款 oR%cG"y  
amount due to banks abroad 海外银行同业的存款 TPx`qyW  
amount due to holding companies 控股公司存款 S@[NKY  
amount due to local banks 本港银行同业的存款 daCkjDGl\  
amount due to outport banks 外埠银行同业的存款 Hi2JG{i  
amount for note issue 发行纸币的款额 ;dfIzi  
amount of bond 担保契据的款额 KXz7l\1Gb  
amount of consideration 代价款额 :RDk{^b)  
amount of contribution 供款数额 Ya~Th)'>q  
amount of indebtedness 负债款额 Jj0:p"  
amount of principal of the loan 贷款本金额 {|0Yc
L  
amount of rates chargeable 应征差饷数额 v&p|9C@  
amount of share capital 股本额 }j^asuf~c  
amount of sums assured 承保款额 yF-EHNNf  
amount of variation 变动幅度 *"\QR>n  
amount of vote 拨款数额 nCZ&FNi{O~  
amount payable 应付款额  x w8 e  
amount receivable 应收款额 X!,2/WT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |kPjjVGF{  
analysis 分析 AM4lAq_  
ancillary risk 附属风险 ,Q8[Ur?G  
annual account 周年帐目；周年帐目报表；年度决算；年结 1PD{m{  
annual accounting date 年结日期 #)&kF+  
annual allowance 每年免税额；年积金；年度津贴；年津 :C*7DS  
annual balance 年度余额 +>b~nK>M
 
annual disposable income 每年可动用收入 OT[&a6_  
annual estimates 周年预算 i^9,.$<1  
annual fee 年费 (7l'e=J0  
annual general meeting 周年大会 ^=f<WKn  
annual growth rate 年增率；每年增长率 o gec6u}  
annual long-term supplement 长期个案每年补助金 9K]Li\  
annual pensionable emolument 可供计算退休金的年薪 s&UuB1  
annual report 年报 iI|mFc|V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [Yr}:B <  
annual return 周年报表；周年申报表；每年报税表格 3K2B7loD)~  
Annual Return Rules 《周年报表规则》 3 q1LIM  
annual review of consumer prices 每年消费物价回顾 xeo5)  
annual roll-forward basis 逐年延展方式 N`3q54_$  
annual salary 年薪 1>I4=mj  
annual statement 年度报表；年度决算表 BG>fLp  
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 a_jw4"Sb  
annuitant 年金受益人 a8D7n Ea  
annuity 年金 UoAHy%Y<%  
annuity contract 年金合约 <'n'>@  
annuity on human life 人寿年金 e"7<&% Oq  
antecedent debt 先前的债项 ,> Ya%;h2k  
ante-dated cheque 倒填日期支票 58[=.rzD  
anticipated expenditure 预期开支 KgD sqwy  
anticipated net profit 预期纯利 %C[#:>'+  
anticipated revenue 预期收入 cn~/P|B[  
anti-inflation measure 反通货膨胀措施 YR'dl_  
anti-inflationary stance 反通货膨胀立场 7%j1=V/  
apparent deficit 表面赤字 qjr:(x/  
apparent financial solvency 表面偿债能力 hwx1fpo4  
apparent partner 表面合伙人
_cc37[  
application for personal assessment 个人入息课税申请书 NqlU?  
application of fund 资金应用 uSsP'qd  
application to release as liquidator and to destruct the books of accounts and documents ;*c8,I;  
申请免除清盘人职务及毁灭帐簿与文件 'hGUsi  
appointed actuary 委任精算师 ]F{F+r  
appointed auditor 委任核数师；委任审计师 K#%@4]jO3  
appointed trustee 委任的受托人 $~3?n
ib"j  
appointer 委任人 ,kQCCn]  
apportioned pro rata 按比例分摊 wC>}9
OM  
apportionment 分配；分摊 Wq2Bo*[*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ge#0Q L0K  
apportionment formula 分摊方程式 *KV^X(/  
apportionment of estate duty 遗产税的分摊 #x+7-hi  
appraisal 估价；评估 g+j\wvx0  
appreciable growth 可观增长 9^?2{aP%  
appreciable impact 显着影响 %!\iII  
appreciable increase 可观增长 $x/VO\Z{-  
appreciation 增值；升值 mI,a2wqi  
appreciation against other currencies 相对其他货币升值 :R'={0Jg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aCRiW;+'  
appreciation tax 增值税 qV#,]mX  
appropriation 拨款；拨用；拨付 x'v-]C(@  
appropriation account 拨款帐目 6ys|'<?  
Appropriation Bill 拨款法案 +Pc2`,pw|  
appropriation-in-aid system 补助拨款办法 u0Bz]Ux/Q  
approved assets 核准资产 gJH^f3  
approved basket stock 认可一篮子证券 L9]y~[R:  
approved budget 核准预算 'WNq/z"X  
approved charitable donation 认可慈善捐款 no$X0ia  
approved charitable institution 认可慈善机构 /EW=O
Z/  
approved currency 核准货币；认可货币 :bq${  
approved estimates 核准预算 kmg/hNtN  
approved estimates of expenditure 核准开支预算 I]z4}#+cX  
approved overseas insurer 核准海外保险人 <CcSChCg  
approved overseas trust company 核准海外信托公司 FJp<J  
approved pooled investment fund 核准汇集投资基金 "sSY[6Kp!  
approved provident fund scheme 认可公积金计划 `.g'bZ<v/  
approved provision 核准拨款 6/.kL;AI  
approved redeemable share 核准可赎回股份 W%1/:_  
approved regional stock 认可地区性证券 *`40
B6dEr  
approved retirement scheme 认可退休金计划 3V]08  
approved subordinated loan 核准附属贷款 F]L96&  
arbitrage 套戥；套汇；套利 65vsQ|Zw  
arbitrageur 套戥者；套汇者 ro+8d  
arbitrary amount 临时款项 ^U6VJ(58P  
arrangement 措施；安排；协定 Y%!k'\n[2  
arrears 欠款 b5#Jo2C`AJ  
arrears of pay 欠付薪酬 %KPQ|^WE  
arrears of revenue 逾期未收税款；逾期未收的帐项 GMY[Gd  
articles of association 组织章程；组织细则；组织章程细则 o]eG+i6g]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "H9q%S,FH  
ascertainment of profit 确定利润  w!b;.l  
"Asia Clear" “亚洲结算系统” _4 YT2k  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 CHVAs9mrNB  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :7*9W|e  
Asian Development Fund [ADF] 亚洲发展基金 Ml,in49  
Asian dollar bond 亚洲美元债券 YB_fy8Tfx  
Asian dollar market 亚洲美元市场 Ri3*au/
Q  
Asian dollar rate 亚洲美元利率 6n\){dkZ~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 wn.UjxX.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,=[r6k<  
asked price 沽盘；喊价；索价；卖方报价 xJin%:O  
assessable income 应评税入息 [M#(su0fv  
assessable loss 应评税亏损 ~i]4~bkH2  
assessable profit 应评税利润 NOFH  
assessable value 应评税值 L/)eNZ  
assessed profit 估定利润 ny0]Q@  
assessed value 经评估价值 `*xSn+wL`_  
assessment 评税；评定；估价；评税单 a
{Y8hR  
assessment number 评税编号；估价编号 iM$iZ;Tp
 
assessment of additional tax 补加税评税 {]iM5?  
assessment of performance 业绩评估；实绩评价 hP_{$c{4:g  
Assessor 评税主任 xiVbVr#[  
asset price bubbles 资产价格泡沫 EvT"+;9/p  
asset-backed securities 具资产保证的证券 ~ymSsoD^  
assets accretion 资产增值 )"g @"LJ=  
assets and liabilities 资产与负债 #dFE}!"#`  
assets betterment statement 资产递增表；资产改进表 a
qgm  
assets lending 实物放款；有抵押贷款 Hn]6re  
assets of the company passing on the death 死者去世时转移的公司资产 keJ-ohv)  
assets pledged as security for liabilities 用作负债抵押的资产 O`_]n  
assets portfolio 资产投资组合 v?o("I[ C  
assets price 资产价格 JmuoYlf|  
assets quality 资产质素 wsj5;(f+  
assets realization 资产变现 u&'&E   
assets refinancing arrangement 资产再集资安排 `a8&7J(  
assets securitization 资产证券化 XcKyrh;i  
assets situated outside Hong Kong 在香港以外地方的资产 0L\vi  
assets stripping 削减资产；拆卖资产 5N907XVu  
assets value 资产值 }<q=Zq+  
assignee 承让人 ,UfB{BW  
assignment 转让；转让书；转让契 D7C%Y^K]>E  
assignment of interest 权益转让 &>Z p}.V  
assignment of letters patent and trade mark 专利证书及商标转让 scZ'/(b-E  
assignment of property 物业转让；物业转让书  W|6.gN]  
assignment right 转让权 ?xt
${?KP  
assignor 转让人 <7oZV^nd *  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :Ek3]`q#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 KvEZbf3f  
associate member 附属会员 F5<GGEQb  
associated body corporate 相联法人团体 ,]=Qgn  
associated company 相联公司；联属公司 ;{rl Y>  
associated corporation 相联法团 d-"[-+)
-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {6*{P!H  
公认会计师公会〔英国〕 !Op18hP$  
Association of Futures Exchange Brokers 香港期货经纪协会 [~ |e:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y0nuwX*{  
association of underwriters 承保人组织 mGUl/.;yp-  
assumption of control 接管 l5_%Q+E_  
assurance 担保；保险；转易；转易书 ^Cn_ ODjo  
assurance of interest 权益的转易 z|G 39  
at 19XX price 按一九ＸＸ年价格计算 wq3V&@.  
at a discount 按赔价计算；按贴水价格计算；打折扣 G$ Ii  
at a premium 按溢价计算；按升水价格计算 zyFbu=d|O:  
at call 通知付款；按通知 l7GLN1#m  
at constant market price 按固定市价计算 }UHoa  
at constant price 按固定价格计算 *!+?%e{;b  
at cost 按成本计算 N+NS\Y5  
at current market price 按当时市价计算；按现时市价计算 bq`0$c%hN  
at current price 按当时价格计算；按现时价格计算 _:9-x;0H2  
at factor cost 按要素成本计算；按生产要素成本计算 \J^|H@;(@  
at money-of-the-day price 按付款当日价格计算 x20s
B  
at or better 按指定或较佳价位〔买卖指令〕 0)3*E)g{  
at par 按面值计算；平价 tL@m5M%:N2  
at sight 见票即付 Yim`3>#t  
at the close 按收市盘 AT,?dxP J  
at the opening 按开市盘 !Pb39[f  
attestation 见证；见证条款 [+v}V ,jb  
at-the-money option 平价期权 GGchNt  
attorney 受权人；受托代表人 cc$+"7/J^c  
attornment 新拥有人承认书 T1r^.;I:  
attributable profit 可归属利润 We,~P\g  
attributable share value 可归属股份价值 a"0'cgB}  
Auckland Stock Exchange 奥克兰证券交易所 ni x1_Wo;  
auction 拍卖 GPnSdGLC  
auctioneer 拍卖商 nxh9'"th  
audit 审计；核数 lGP'OY"Q  
Audit Commission 审计署 +Udlt)H  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ocT.2/~d  
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〕 1~#p3)B  
audit review 帐目审查 s*DDO67\W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 h47l;`kD-#  
audited account 审计帐目；经审计的帐目 )7Ed}6%  
audited annual account 经审计的周年帐目 Wc)f:]7  
audited balance sheet 经审计的资产负债表 i bwnK?ZA  
auditor 核数师；核数主任；审计师 1JoRP~mMxa  
auditor's certificate 核数师证明书；审计师证明书 =j1rw  
auditor's report 核数师报告；审计师报告 3QrYH @7zx  
Aussie bond 澳元债券 Q!VPk~~(  
austerity budget 紧缩预算 DHV#PLbN$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Pc4FEH/  
Australia All Ordinaries Index 澳洲所有普通股票指数 If_S_A c  
Australian Dollar [AUD] 澳元 6 4da~SEn  
Australian Options Market 澳大利亚期权市场 ]='E&=nc  
Australian Securities Commission 澳洲证券事务监察委员会 6"W~%FSJX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w(9.{zF|vQ  
Australian Stock Exchange 澳大利亚证券交易所 X|7Y|0o  
Austrian Schilling [ATS] 奥地利先令 t>T |\WAAL  
authentication 认证；鉴证 @M-+-6+  
authority to purchase 委托购买证；委购书 pU*dE   
authorization 认可；核准；授权；授权书 ?b~Vuo  
authorization by direction 指示授权 v&B*InR?+  
authorization by instruction 指令授权 YQ_3[[xT  
authorization by warrant 令状授权 Z?5kO-[  
authorization of unit trust 单位信托的认可 YGObTIGJvf  
authorized agent 指定代理人 !RnO{FL  
authorized capital 法定资本 -zd*tujx  
authorized clerk 出市员 wNW9xmS  
authorized dealer 认可交易商 {7)D/WY5  
authorized financial institution 认可财务机构 KFd"JtPg  
authorized fund 认可基金 2hRaYX,g  
authorized fund house 获授权的基金公司；认可基金公司 "}]1OL SV  
authorized institution 认可机构 Yo c N
@s
 
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,iU ]zN//  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~3.
1. 'A  
authorized insurer 获授权保险人；获认可承保人 lu(<(t,Lbs  
authorized investment 特准投资项目 /)xG%J7H  
authorized person 获授权人 >yn%.Uoh@  
authorized representative 获授权代表 )>Oip  
authorized share capital 法定股本 @#}9?>UV  
automated quotation system 自动报价系统 K^k1]!W=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E{d Mdz  
自动交易系统〔香港期货交易所有限公司〕 ]S
[zD|U%  
automatic adjustment mechanism 自动调整机制 Te~"\`omJ3  
automatic adjustment system 自动调整系统 !=#E/il,  
Automatic Clearing House 自动票据交换所 rO/mK$  
automatic exchange rates accumulation system 自动化汇率累集系统 N G1]!Vz5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sD.bBz  
automatic teller machine [ATM] 自动柜员机  c/I.`@  
autopay 自动转帐 z_eP  
available assets 可用资产 EW$ Je  
available fiscal reserve 现存财政储备 pFGK-J  
available profit 可用利润 {>G\3|^D  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 W?G4\ubM3<  
average 平均；平均数；海损 (j+C&*u
 
average basic salary 平均基本薪金 ,*r"cmz  
average consumer expenditure 平均消费开支；一般消费开支 gy _86y@  
average cost 平均成本 hZ.Sj~>7`  
average cost of land production 增辟土地平均成本 YcGSZ0vQ  
average daily turnover 平均每日成交额 `pN"T?Pk  
average daily wage rate 平均每日工资率 '!Vn  
average expenditure pattern 平均开支模式 =A<kDxqH  
average growth rate 平均增长率 X4&{/;$  
average net fixed assets 固定资产平均净值 qJFBdJU(1  
average of relatives 相对价格平均数 /H@k;o  
average price 平均价格
Fg?Gx(g4  
average propensity to consume 平均消费倾向；一般消费倾向 ";9cYoKRY  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g||{Qmr=1  
average rate 平均率 Xcicqywe?  
average revenue 平均收入；平均收益 =lS~2C  
average stock 平均库存；平均存货 8^$}!9B~JZ  
average yearly rent 平均年租 8[ 1D4d  
avoidance of double taxation 避免双重课税 {LY$  
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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