一些有用的会计术语(也不知道发的地方对不对)A

A: 9)yJ: N#F  
A share Ａ股；甲类股份 w_c"@CjkE  
abatement of tax 减税；减扣免税额 L<S9  
ABN AMRO Bank N.V. 荷兰银行 }v;V=%N+v  
above-the-line expenditure 线上项目支出；经常预算支出 ~Gp[_ %K  
above-the-line receipt 线上项目收入；经常预算收入 .<?GS{6 N  
ABSA Asia Limited 南非联合亚洲有限公司 yF:1( 4  
absolute change 绝对数值变更 0JS?;fk  
absolute expenditure 实际开支 bRDYGuC  
absolute guideline figure 绝对准则数字 e ,'_xV  
absolute interest 绝对权益 v~+(GqR=+  
absolute order of discharge 绝对破产解除令 g'f@H-KCD  
absolute profit margin 绝对利润幅度 tIi&;tw]  
absolute value 实值；绝对值 BR_1MG'{)$  
absolutely vested interest 绝对既得权益 Z#jZRNU%ox  
absorbed cost 已吸收成本；已分摊成本 G>_*djUf  
absorption 吸收；分摊；合并 2szPAuN+  
absorption rate 吸收率；摊配率；分摊率 lBE=(A`  
ACB Finance Limited 亚洲商业财务有限公司 7Die FZ?  
acceptable form of reciprocity 合理的互惠条件 eIF5ZPSZi  
acceptable rate 适当利率；适当汇率 ?,Xw[pR  
acceptance agreement 承兑协议 ;O5zUl-`  
acceptance for honour 参加承兑 Ty\R=y}}  
acceptor 承兑人；接受人；受票人 B IEO,W|  
acceptor for honour 参加承兑人 +480 l}  
accident insurance 意外保险 ,pfG  
Accident Insurance Association of Hong Kong 香港意外保险公会 M^Yh|%M  
accident insurance scheme 意外保险计划 ja'T+!k  
accident year basis 意外年度基准 CkC^'V)  
accommodation 通融；贷款 Po;W'7"Po`  
accommodation bill 通融票据；空头票据 g/_5unI}u  
accommodation party 汇票代发人 !TH) +zi  
account balance 帐户余额；帐户结余 Kn{4;Xk\  
account book 帐簿 3NqB <J  
account collected in advance 预收款项 \\ij(>CI  
account current book 往来帐簿 :G=fl)!fE  
account of after-acquired property 事后取得的财产报告 Ny7S  
account of defaulter 拖欠帐目 5I;&mW`1,`  
account payable 应付帐款 "cGk)s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2nObl
'ec  
account receivable 应收帐款 <nf@U>wlw  
account receivable report 应收帐款报表 !,uE]gwLw  
account statement 结单；帐单；会计财务报表 m~ABC#,2  
account title 帐户名称；会计科目 wm@@$  
accountant's report 会计师报告 .LZ?S"z$w  
Accountant's Report Rules 会计师报告规则 h*
a(_11  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ",t?8465y  
Accounting Arrangements 《会计安排》 **0~K";\  
accounting basis 会计基础 sdrfsrNvB-  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]cvwIc">  
Accounting Circular 《会计通告》 0auYG><=  
accounting class 会计类别 FUzzB94a  
accounting date 记帐日期；会计结算日期 aK~8B_5k8  
accounting for money 款项核算 8`{:MkXP  
Accounting Officer 会计主任 aKDKmHd  
accounting period 会计报告期；会计期 ;1=1:S8  
accounting policy 会计政策；会计方针 xa*hi87L*  
accounting practice 会计惯例 r<EY]f^`u  
accounting principle 会计准则 R^fPIv`q  
accounting record 会计记录 uMv,zO5  
accounting report 会计报告 bWS&Yk(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J{<X7uB  
Accounting Society of China 中国会计学会 CxmKz78  
accounting statement 会计报表 :Ov6_x]*  
accounting system 会计制度；会计系统 z6P$pqyF  
accounting transaction 会计事项；帐务交易 *a^(vo   
accounting treatment 会计处理 B mb0cFQ  
accounting year 会计年度 "{xrL4BtC  
accretion 增值；添加 m7V/zn
e  
accrual 应计项目；应累算数目 w.o@7|B1N  
accrual basis 应计制；权责发生制 W i.&e  
accrual basis accounting 应计制会计；权责发生制会计 VGN5<?PrN  
accrue 应累算；应计 >6-
`}G+|  
accrued benefit 应累算利益 hfB%`x#akQ  
accrued charges 应计费用 Uc>lGo1j  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z\rwO>3  
accrued expenses 应累算费用 4"ZP 'I;  
accrued interest payable 应付利息；应计未付利息 LOYk9m  
accrued interest receivable 应收利息；应计未收利息 G!##X: 6'  
accrued right 累算权益 C.P*#_R  
accruing profit 应累算的利润 MjRHA^b  
accumulated fiscal reserve 累积财政储备 $HzBD.CF|x  
accumulated profit 累积利润；滚存溢利 =XQ%t @z0  
accumulated reserve 累积储备 RP|`HkP-2  
accumulation of surplus income 累积收益盈余 ?$pCsBDo  
acquired assets 既得资产 yPp9\[+^j  
acquisition 收购；购置；取得 cVpp-Z|s8  
acquisition cost 购置成本 IPpN@  
acquisition expenses 购置费用 y.k~Y0  
acquisition of 100% interest 收购全部股权 !BF; >f`  
acquisition of control 取得控制权 ^7*11%Q  
acquisition of fixed assets 购置固定资产 >Tx?%nQ  
acquisition of shell “买壳” TX/Xt7#R:  
acquisition price 收购价 >:!5*E5?  
act of God 天灾 w2c?.x  
acting partner 执事合伙人 $I>w]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .{^5X)  
active partner 积极参与的合伙人 f~[7t:WD*  
active trading 交投活跃 
t@;p  
actual circulation 实际流通 wlvgg  
actual cost 实际成本 B[Scr5|  
actual expenditure 实际开支；实际支出 P+sW[:  
actual income 实际入息；实际收入；实际收益 3?yg\  
actual market 现货市场 (CL%>5V  
actual price 现货价；实际价格 l'qg8  
actual profit 实际利润 D_7,m%Z:  
actual quotation 实盘；实际价位；实际报价 T-L||yE,h  
actual year basis 按实际年度计算 vr l-$ii  
actuals 实货 u=sp`%?  
actuarial investigation 精算调查 Or+U@vAnk  
actuarial principle 精算原则 _[3D  
actuarial report 精算师报告 +sA2WK]  
Actuarial Society of Hong Kong 香港精算学会 $%Kfq[Q  
actuarial valuation 精算师估值 BO&bmfp7,  
actuary 精算师 3hH<T.@)  
ad referendum agreement 暂定协议；有待覆核的协定 C!!M%P  
ad valorem duty 从价税；按值征税 6 "sSoj  
ad valorem duty system 从价税制 B9 uoVcW  
ad valorem fee 从价费 !.gIHY  
ad valorem tariff 从价关税 ITBE|b  
additional allowance 额外免税额 p l0\2e)  
additional amount for unexpired risk 未过期风险的额外款额 /6*42[r  
additional assessable profit 补加应评税利润 +'a
^f5  
additional assessment 补加评税 !pW0qX\1n  
additional commitment 额外承担 d0ksG$  
additional commitment vote 额外承担拨款 /~?*=}c^m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ND;#7/$>  
additional dependent parent allowance 供养父母额外免税额 %> eiAB_b  
additional provision 额外拨款 p2](_}PK  
additional stamp duty 附加印花税 Kc-W&?~y#1  
additional tax 补加税罚款；补加税款 fr3d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 y%T_pTcU  
adjudged bankrupt 被裁定破产 kevrsV]/$  
adjudicated bankrupt 裁定破产人 "8MF_Gu):  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7$=InK  
adjudication of bankruptcy 裁定破产；宣告破产 KpGhQdR#  
adjudication of insolvency 裁定无力偿还债务 ?`ZUR& 20  
adjusted actual 经调整的实数；调整后的实数 =,8]nwgo  
adjusted current assets 经调整的流动资产；调整后的流动资产 HV|,}Wks6s  
adjusted figure 经调整的数字；调整后的数额 r19 pZAc  
adjusted liabilities 经调整的负债；调整后的负债 h]gp^?=  
adjusted loss 经调整的亏损；调整后的亏损 n>YKa)|W`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 NLqzi%s  
adjusted profit 经调整的利润；调整后的利润 da(<K}  
adjusted surplus 经调整的盈余额；调整后的盈余额 PZ9I`P!C  
adjusted value 经调整的价值；调整后的价值 4[eXe$  
adjustment 调整；修订；理算〔保险〕 cwg"c4V  
adjustment centre 调剂中心 @9s$4DS  
adjustment lag 调整过程的时间差距；调整时差 H{wl% G  
adjustment mechanism 调整机制 L4HI0Mx  
adjustment of loss 亏损调整 /4Gt{ygSr  
adjustment process 调整过程；调整程序 jLluj   
adjustment range 调整幅度 lo+A%\1  
administered exchange rate 受管制汇率 :F?C)
F  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4B.*g-L   
administration expenses 行政费用 vs4>T^8e  
administration fee 手续费；行政费 ga+dt  
administration in bankruptcy 破产管理 y)@wjH{6  
administration order 遗产管理令 i_%_x*  
administrator 管理人；遗产管理人 o+'6`g'8  
administrator of the estate 遗产管理人 0l6.<-f{  
admission of debt 债项承认书 bH~dJFj/  
admission of proof 接纳债权证明 sgFEK[w.y  
advance 放贷款项；垫付款项；预支款项；预付款项 k,*XG$2h  
advance account 暂支帐目；预付款帐户 *2l7f`K  
advance compensation 预付补偿金 !Vk^TFt`  
advance from shareholder 股东垫款 WsB?C&>x  
advance pending reimbursement 预支以待日后付还 7[)E>XRE  
advanced economy 先进经济体系 >[#f\bG>  
advancement 预付；预付财产 [(lW^-  
advances warrant 垫款令 M= (u]%\  
advancing 贷出 !Uo4,g6r+  
adverse balance 逆差 ygcm|PrS  
adverse exchange 逆汇 MQ2}
EY*A  
advertisement addressed to shareholders 在报章刊登的致股东通告 upmx $H>  
advice for collection 托收通知书 
&D<yX~  
advice of drawing 提款通知书；汇票通知书 y9ZvV0
 
advice of payment 付款通知 F^:3?JA_  
Advisory Committee [Securities and Futures Commission] 75lA%| *X  
谘询委员会〔证券及期货事务监察委员会〕 gbA_DZ  
Advisory Committee on Diversification 经济多元化谘询委员会 B+`g>h
 
affidavit 誓章；遗产申报誓章 CU0YIL  
affidavit of no receipt 述明无收款的誓章 XCQs2CHt  
affiliate 联号；联营公司；附属公司 /n&&Um\  
affiliated company 附属公司；联号；联营公司 :
2`e(+Uz  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {JLtE{  
affordability 负担能力 '&b+R`g'  
African Development Bank [AfDB] 非洲开发银行 TWTb?HP  
after-acquired property 事后取得的财产 f o3}W^0  
after-hours dealing 市后交易 ;uGv:$([g  
after-tax profit 税后盈利；税后利润；税后溢利 d=/F}yP~?s  
agency agreement 代理协议 YmG("z  
agency expenses 代理机构的开支 $`8wJf9@w  
agency fee 代理费 {qVZNXDn  
Agency Law 《代理法》 LS[]=Mk@1  
agent 代理人；承销人 -9?]IIVb  
agent of company 公司代理人 QT}tvm@PMq  
agent's fee 代理人费；经纪费 <P<z N~i9j  
aggregate 总计；总数；总体数字 5^Zg>I  
aggregate amount 总款额；总额 ~W/z96' 5  
aggregate assets and liabilities 总体资产与负债 V7/Rby Q  
aggregate at constant price 按固定价格计算的总体数字 [}m[)L\  
aggregate demand 总需求 gX@aG9  
aggregate gross position 总持仓量 DlJo^|5  
aggregate limit 总限额 *T1_;4i  
aggregate of salaries tax 合计薪俸税 {!`6zBsP  
aggregate performance 总体表现；总体业绩 #vlgwA  
aggregate supply 总体供应 Y]a@j!  
aggregate surplus 总盈余 %C]>9."  
aggregate total 整体总额 !G|@6W`  
aggregate value 总值；合计价值 dO\"?aiD  
aggregated basis 合计基准  Z\sDUJ  
aggregated net chargeable income 合计应课税入息实额 ]4e;RV-B  
aggregation 合并计算；合计；总和 %
yC,^  
aggregation of incomes of husband and wife 夫妇入息合并计算 v$9y,^p@e  
aggregation of property 财产的总和 |s_GlJV.  
agio 差价；贴水 DmcZta8n]  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 1Y,Z %d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment yhJ@(tu.Gd  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :4|4=mkr  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !)$Zp\Sg  
《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》 ~TtiO#,t  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +ZV5o&V>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /9X7A;O  
agreement for a settlement 授产协议 Hn:Crl y#  
agreement for assignment 转让协议 7+*WH|Z@  
agreement for sale 售卖协议；买卖协议 ^.y\(=  
agreement for sale and purchase 买卖协议 %iB,IEw  
agreement for the payment of interest 支付利息协议 `D9$v(Ztr  
agreement for the repayment of money 还款协议 O/
LXdz0B  
agreement of reinsurance 再保险协议 `vV7c`K?  
Agricultural Bank of China 中国农业银行 !r-F>!~  
air passenger departure tax 飞机乘客离境税 Q2>gU#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7HWmCaa[  
airport tax 机场税 []T8k9g/-  
alcohol duty 酒精税 *zLMpL_  
alienation 让与；让渡；转让 5r0YA IJ  
alimony 生活费；赡养费 qQa}wcU'9p  
All Ordinaries Index [AOI] 所有普通股指数 :6dxtl/{b:  
all risks 全险；综合险 y{Q {'De  
All Sales Record for Stock Market 《股票市场成交报告》 I1J-)R+  
Allied Capital Resources Limited 新联财务有限公司 < %Y}R\s?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,x
$,l  
allocation letter 拨款信件 ^zr`;cJ+c  
allocation of fund 分配款项；预留款项 i30!}}N8  
allocation of profit 利润分配；溢利分配 pCG}ZKa  
allocation warrant 拨款令 wC*X4 '  
allotment 分配；配股 i/.6>4tE:  
allotment notice 股份配售通知；配股通知 lquLT6]  
allotment of shares 股份分配 m {}Lm)M  
allowable 可获宽免；免税的 9BB=YnKE  
allowable business loss 可扣除的营业亏损 HOi`$vX}N  
allowable expenses 可扣税的支出 - YBY[%jF>  
allowance 免税额；津贴；备抵；准备金 E-FUlOG&  
allowance for debts 债项的免税额 1;iUWU1@  
allowance for depreciation by wear and tear 耗损折旧免税额 ry]l.@o;  
allowance for funeral expenses 殡殓费的免税额 {
8etv:y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HZOMlOZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?]5qr?W%  
allowance to debtor 给债务人的津贴 OrW  
alteration of capital 资本更改 u?EN  
alternate trustee 候补受托人 Y0> @vTUX  
amalgamation 合并 n"8Yv~v*2j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EX"yxZ~  
ambit of charges 征税范围；收费范围 ^rz_f{c]-  
amended valuation 经修订的估值 /_.|E]  
American Commodities Exchange 美国商品交易所 IGgL7^MF  
American Express Bank Limited 美国运通银行 )5H?Vh>36  
American Stock Exchange 美国证券交易所 Fzcwy V   
amortization 摊销 }0 ?3:A  
amount due from banks 存放银行同业的款项 3c%caK  
amount due from banks abroad 存放海外银行同业的款项 b2*TgnRq  
amount due from holding companies 控股公司欠款 `@%LzeGz  
amount due from local banks 存放本港银行同业的款项 -RLOD\ZBh  
amount due to banks 银行同业的存款 ;@
J}}h'y  
amount due to banks abroad 海外银行同业的存款 (At$3b6  
amount due to holding companies 控股公司存款 
@+DX.9  
amount due to local banks 本港银行同业的存款 DfB7*+x{  
amount due to outport banks 外埠银行同业的存款 #Q5o)x  
amount for note issue 发行纸币的款额 tBSW|0  
amount of bond 担保契据的款额 YZ7.1`8  
amount of consideration 代价款额 =lSNs  
amount of contribution 供款数额 j1Ezf=N6`  
amount of indebtedness 负债款额 4z)]@:`}z  
amount of principal of the loan 贷款本金额 {[F A#  
amount of rates chargeable 应征差饷数额 a.Vuu)+Quw  
amount of share capital 股本额 d5-qZ{W  
amount of sums assured 承保款额 <naz+QK'  
amount of variation 变动幅度 [B3RfCV{  
amount of vote 拨款数额 X{VOAcugr  
amount payable 应付款额 ZC8wA;
!z^  
amount receivable 应收款额 ,u m|1dh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DNi+"[~&P  
analysis 分析 kT=8e;K  
ancillary risk 附属风险 lxi<F  
annual account 周年帐目；周年帐目报表；年度决算；年结 [hsds\  
annual accounting date 年结日期 8k79&|  
annual allowance 每年免税额；年积金；年度津贴；年津 P~dcW  
annual balance 年度余额 2qp#N%  
annual disposable income 每年可动用收入 P2Y^d#jO  
annual estimates 周年预算 !9x}  
annual fee 年费 `h;[TtIX4  
annual general meeting 周年大会 >sbu<|]a 7  
annual growth rate 年增率；每年增长率 S>{~nOYt-`  
annual long-term supplement 长期个案每年补助金 rlD8D|ZG  
annual pensionable emolument 可供计算退休金的年薪 V8(-  
annual report 年报 pot~<d`:K"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ce(#2o&`  
annual return 周年报表；周年申报表；每年报税表格 Ca\6v
R  
Annual Return Rules 《周年报表规则》 #"an9<  
annual review of consumer prices 每年消费物价回顾 w =KPT''!  
annual roll-forward basis 逐年延展方式 %)n=x ne  
annual salary 年薪 lfg6646?S  
annual statement 年度报表；年度决算表 WhDJ7{D  
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 "#48% -'x  
annuitant 年金受益人 11lsf/IP  
annuity 年金 D{!IW!w  
annuity contract 年金合约 xC?h2hIt  
annuity on human life 人寿年金 W!<U85-#S  
antecedent debt 先前的债项 j.YA2mr  
ante-dated cheque 倒填日期支票 n`KY9[0U=  
anticipated expenditure 预期开支 _*zt=zn>  
anticipated net profit 预期纯利 vv7I_nK?  
anticipated revenue 预期收入 OJxl<Q=z  
anti-inflation measure 反通货膨胀措施 }\LQ3y"[  
anti-inflationary stance 反通货膨胀立场 F!do~Z  
apparent deficit 表面赤字 W>LR\]Ti@  
apparent financial solvency 表面偿债能力 D,6:EV"sa  
apparent partner 表面合伙人 snJ129}A  
application for personal assessment 个人入息课税申请书 Dzbz)Zst  
application of fund 资金应用 &wX]_:?  
application to release as liquidator and to destruct the books of accounts and documents cnLro  
申请免除清盘人职务及毁灭帐簿与文件
3CJwj  
appointed actuary 委任精算师 KTv$  
appointed auditor 委任核数师；委任审计师 -YE^zzh  
appointed trustee 委任的受托人 ;Qq\DFe.w  
appointer 委任人 ~5g~;f[4  
apportioned pro rata 按比例分摊 `{Ul!  
apportionment 分配；分摊 YS ][n_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \DzGQ{`~
m  
apportionment formula 分摊方程式 yHGADH0B  
apportionment of estate duty 遗产税的分摊 +n)9Tz5  
appraisal 估价；评估 Z]ONh  
appreciable growth 可观增长 t^L]/$q  
appreciable impact 显着影响 5X+A"X ;C  
appreciable increase 可观增长 g+lCMW\  
appreciation 增值；升值 0aAoV0fMDz  
appreciation against other currencies 相对其他货币升值 2?x4vI np;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H#&00Q[  
appreciation tax 增值税 h$*!8=M  
appropriation 拨款；拨用；拨付 Ls%MGs9PI  
appropriation account 拨款帐目 w(rE`IgW  
Appropriation Bill 拨款法案 6nQq  
appropriation-in-aid system 补助拨款办法 +qoRP2  
approved assets 核准资产 b]y2+A.
n  
approved basket stock 认可一篮子证券 h\e.e3/  
approved budget 核准预算 Y0>y8UV  
approved charitable donation 认可慈善捐款 BzzTGWq\  
approved charitable institution 认可慈善机构 :S
ma`U&  
approved currency 核准货币；认可货币 g5yJfRLxp  
approved estimates 核准预算 Lv%x81]K  
approved estimates of expenditure 核准开支预算 ZW}_DT0  
approved overseas insurer 核准海外保险人 8_8l.!~  
approved overseas trust company 核准海外信托公司 =Uh$&m  
approved pooled investment fund 核准汇集投资基金 g){<y~Mk  
approved provident fund scheme 认可公积金计划 RZ7@cQY  
approved provision 核准拨款 X
RH!]!  
approved redeemable share 核准可赎回股份 Uv.)?YeGh  
approved regional stock 认可地区性证券 wbHb;]  
approved retirement scheme 认可退休金计划  `]X
>V,  
approved subordinated loan 核准附属贷款 +0~YP*I`/  
arbitrage 套戥；套汇；套利 vbNBLCwug  
arbitrageur 套戥者；套汇者 2|L&DF:G  
arbitrary amount 临时款项 PdCEUh\>y  
arrangement 措施；安排；协定 9my^Y9B  
arrears 欠款 s CRdtP  
arrears of pay 欠付薪酬 OH88n69  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z7#+pPt!  
articles of association 组织章程；组织细则；组织章程细则 N0lC0 N?_J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eJSxn1GW  
ascertainment of profit 确定利润 g ?k=^C  
"Asia Clear" “亚洲结算系统” . ^u,.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #jk_5W  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TO_e^A#  
Asian Development Fund [ADF] 亚洲发展基金 `g,..Ns-r  
Asian dollar bond 亚洲美元债券 NgwbQ7)  
Asian dollar market 亚洲美元市场 R@0R`Zs  
Asian dollar rate 亚洲美元利率 p[-O( 3Y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Jvi#)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rZF*q2?  
asked price 沽盘；喊价；索价；卖方报价 :
t[_:3@  
assessable income 应评税入息 KP"+e:a%  
assessable loss 应评税亏损 Rv=YFo[B  
assessable profit 应评税利润 Vj-h;rB0z  
assessable value 应评税值 Th%zn2R B  
assessed profit 估定利润 >V937  
assessed value 经评估价值 yuVs YV@"  
assessment 评税；评定；估价；评税单 GmG5[?)  
assessment number 评税编号；估价编号 U(Zq= M  
assessment of additional tax 补加税评税 9z0p5)]n>  
assessment of performance 业绩评估；实绩评价 Z.WW(C.  
Assessor 评税主任 >Q/Dk7#  
asset price bubbles 资产价格泡沫 VQs5"K"  
asset-backed securities 具资产保证的证券 C}X\|J  
assets accretion 资产增值 n?Q|)2 2  
assets and liabilities 资产与负债 .N3mb6#[R  
assets betterment statement 资产递增表；资产改进表 @,}UWU  
assets lending 实物放款；有抵押贷款 C+]I@Go'Tk  
assets of the company passing on the death 死者去世时转移的公司资产 -} +[  
assets pledged as security for liabilities 用作负债抵押的资产 u!s2BC0}N  
assets portfolio 资产投资组合 So;<6~  
assets price 资产价格 I|OoRq  
assets quality 资产质素 92c HwWZ!  
assets realization 资产变现 T+$[eWk"a  
assets refinancing arrangement 资产再集资安排 B[}6-2<>?C  
assets securitization 资产证券化 H.;Q+A,8^  
assets situated outside Hong Kong 在香港以外地方的资产 \!(zrfP
{(  
assets stripping 削减资产；拆卖资产 ZC?Xqp  
assets value 资产值 n|hNM?v  
assignee 承让人 GB^Br6  
assignment 转让；转让书；转让契 9$Y=orpWxr  
assignment of interest 权益转让 fOHxtHM  
assignment of letters patent and trade mark 专利证书及商标转让 5N]
"~w*  
assignment of property 物业转让；物业转让书 9^x> 3Bo  
assignment right 转让权 @d_M@\r=j  
assignor 转让人 KXrjqqXs  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i@q&5;%%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )_:NLo:  
associate member 附属会员 1cDF!X]  
associated body corporate 相联法人团体 ~rm_vo  
associated company 相联公司；联属公司 /xQTxh1;K  
associated corporation 相联法团 NRuNKl.v  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] F
u~j8K  
公认会计师公会〔英国〕 o4;(Zi#Z  
Association of Futures Exchange Brokers 香港期货经纪协会 g7|@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |:o4w  
association of underwriters 承保人组织 Pfhmo $  
assumption of control 接管 %xW"!WbJ|  
assurance 担保；保险；转易；转易书 YR70BOxK  
assurance of interest 权益的转易 >_TZ'FT  
at 19XX price 按一九ＸＸ年价格计算 Om<a<q  
at a discount 按赔价计算；按贴水价格计算；打折扣 rA1._   
at a premium 按溢价计算；按升水价格计算 "7 yD0T)2  
at call 通知付款；按通知 yu|>t4#GT  
at constant market price 按固定市价计算 TvM~y\s  
at constant price 按固定价格计算 2eogY#  
at cost 按成本计算 q)GdD==  
at current market price 按当时市价计算；按现时市价计算 maZ)cW?  
at current price 按当时价格计算；按现时价格计算 K}y f>'O  
at factor cost 按要素成本计算；按生产要素成本计算 xo)P?-  
at money-of-the-day price 按付款当日价格计算 54,er$$V  
at or better 按指定或较佳价位〔买卖指令〕 ^ 9sjj  
at par 按面值计算；平价 W)/#0*7  
at sight 见票即付 5G#n"}T  
at the close 按收市盘 ("@!>|H  
at the opening 按开市盘 }\f0 A-  
attestation 见证；见证条款 Mt$ *a  
at-the-money option 平价期权 B?QIN]  
attorney 受权人；受托代表人 b>W%t  
attornment 新拥有人承认书 s"|Pdc4  
attributable profit 可归属利润 Iv *<La  
attributable share value 可归属股份价值 \['Cj*ek  
Auckland Stock Exchange 奥克兰证券交易所 /FII07V  
auction 拍卖 :s,Z<^5a)g  
auctioneer 拍卖商 n<,BmVQ  
audit 审计；核数 ,uvRi)O>a  
Audit Commission 审计署 zA 3_Lx!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kM6 Qp  
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〕 NbobliC=  
audit review 帐目审查 e.>P8C<&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #E[0ys1O  
audited account 审计帐目；经审计的帐目 9?$i?  
audited annual account 经审计的周年帐目 (Z*!#}z`  
audited balance sheet 经审计的资产负债表 .`lCWeHN  
auditor 核数师；核数主任；审计师 6863xOv{T  
auditor's certificate 核数师证明书；审计师证明书 gi8FHSU|G  
auditor's report 核数师报告；审计师报告 wY#E?,  
Aussie bond 澳元债券 R-:2HRaA  
austerity budget 紧缩预算 ?[AD=rUC  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 c$,P ~Ws'  
Australia All Ordinaries Index 澳洲所有普通股票指数 HQ g^ h  
Australian Dollar [AUD] 澳元 w]H->B29C  
Australian Options Market 澳大利亚期权市场 sK{e*[I>W  
Australian Securities Commission 澳洲证券事务监察委员会 9x8fhAy}4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Q8NX)R  
Australian Stock Exchange 澳大利亚证券交易所 b 6p|q_e  
Austrian Schilling [ATS] 奥地利先令 0[`^\Mv4y  
authentication 认证；鉴证 Y73C5.dNcE  
authority to purchase 委托购买证；委购书 :h$$J lP  
authorization 认可；核准；授权；授权书 _w{Qtj~s|  
authorization by direction 指示授权 s1rCpzK0  
authorization by instruction 指令授权 pRqx`5 }  
authorization by warrant 令状授权 ixFi{_  
authorization of unit trust 单位信托的认可 .8R@2c`}Cs  
authorized agent 指定代理人 m*pJBZxd  
authorized capital 法定资本 w(/S?d  
authorized clerk 出市员 }6#  
authorized dealer 认可交易商 1^}+=~  
authorized financial institution 认可财务机构 g(052]  
authorized fund 认可基金 f 2.HF@  
authorized fund house 获授权的基金公司；认可基金公司 q'DW~!>qX  
authorized institution 认可机构 BLttb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 R5D1
w+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bsX[UF
  
authorized insurer 获授权保险人；获认可承保人 pkzaNY/q  
authorized investment 特准投资项目  DrR@n~  
authorized person 获授权人 WY/}1X9.%  
authorized representative 获授权代表 ?}0,o.  
authorized share capital 法定股本 |N2#I
tBbW  
automated quotation system 自动报价系统 >
j/w@Fj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] f?Lw)hMrA  
自动交易系统〔香港期货交易所有限公司〕 ;'|Ey  
automatic adjustment mechanism 自动调整机制 ]`K2N  
automatic adjustment system 自动调整系统 `Oa WGZ[  
Automatic Clearing House 自动票据交换所 ~a:  
automatic exchange rates accumulation system 自动化汇率累集系统 Oz95  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Pal=F0-Q\  
automatic teller machine [ATM] 自动柜员机 &pRREu:[4L  
autopay 自动转帐 %Zi} MPx  
available assets 可用资产 $I
=~S[p  
available fiscal reserve 现存财政储备 nKY6[|!#  
available profit 可用利润 xEI%D|)<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0;k# *#w  
average 平均；平均数；海损 3n _htgcv  
average basic salary 平均基本薪金 siI;"?  
average consumer expenditure 平均消费开支；一般消费开支 {.yB'.k?  
average cost 平均成本 {mg2pfhB!  
average cost of land production 增辟土地平均成本 *pq\MiD/  
average daily turnover 平均每日成交额 QV!up^Zso  
average daily wage rate 平均每日工资率 2ESo2  
average expenditure pattern 平均开支模式 >A= f1DF  
average growth rate 平均增长率 r;{.%s7  
average net fixed assets 固定资产平均净值 EwN}l  
average of relatives 相对价格平均数 aOp\91  
average price 平均价格 wT@og|M  
average propensity to consume 平均消费倾向；一般消费倾向 #mF"1QW  
average propensity to save 平均储蓄倾向；一般储蓄倾向 K-4PI+qQ\  
average rate 平均率 n S=W1zf  
average revenue 平均收入；平均收益 HfVZ~PP  
average stock 平均库存；平均存货 _/|\aqF.  
average yearly rent 平均年租 qm}@!z^  
avoidance of double taxation 避免双重课税 d0D]Q  
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 8LKiS  
& 21%zPm  
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