一些有用的会计术语(也不知道发的地方对不对)A

A: m_FTg)_=  
A share Ａ股；甲类股份 ,1]VY/  
abatement of tax 减税；减扣免税额 D[6wMep^n  
ABN AMRO Bank N.V. 荷兰银行 *1T~ruNqa  
above-the-line expenditure 线上项目支出；经常预算支出 )<Mo
.  
above-the-line receipt 线上项目收入；经常预算收入 ap,zC)[  
ABSA Asia Limited 南非联合亚洲有限公司 MZqHL4<|  
absolute change 绝对数值变更 ,XI=e=  
absolute expenditure 实际开支 g4{0  
absolute guideline figure 绝对准则数字 F~~9/#  
absolute interest 绝对权益 F%4N/e'L  
absolute order of discharge 绝对破产解除令 #B q|^:nj  
absolute profit margin 绝对利润幅度 G&`5o*).bb  
absolute value 实值；绝对值 K92M9=>  
absolutely vested interest 绝对既得权益 @, AB2D  
absorbed cost 已吸收成本；已分摊成本 rv<qze;?|  
absorption 吸收；分摊；合并 kWs:7jiiu  
absorption rate 吸收率；摊配率；分摊率 tK `A_hC  
ACB Finance Limited 亚洲商业财务有限公司 R]RLy#j  
acceptable form of reciprocity 合理的互惠条件 SR`A]EC(V  
acceptable rate 适当利率；适当汇率 6q7jI )l  
acceptance agreement 承兑协议 C%j@s|  
acceptance for honour 参加承兑 2sVDv@2  
acceptor 承兑人；接受人；受票人 ?}S!8;d  
acceptor for honour 参加承兑人 c8HETs1  
accident insurance 意外保险 wUfPnAD.'  
Accident Insurance Association of Hong Kong 香港意外保险公会 E^m)&.+'M  
accident insurance scheme 意外保险计划 /<dl"PWkJv  
accident year basis 意外年度基准 C;#gy-  
accommodation 通融；贷款 P7REE_<1  
accommodation bill 通融票据；空头票据 }=.C~f]A  
accommodation party 汇票代发人 ca,c+5  
account balance 帐户余额；帐户结余 ;yCtk ~T%  
account book 帐簿 6z
i Mf  
account collected in advance 预收款项 Zu>CR_C  
account current book 往来帐簿 v[R_6  
account of after-acquired property 事后取得的财产报告 &)|f|\yh"  
account of defaulter 拖欠帐目 lwo,D}  
account payable 应付帐款 B B^81{A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SRU#Y8Xv|  
account receivable 应收帐款 1v<uA9A%[  
account receivable report 应收帐款报表 W .Al\!Gi  
account statement 结单；帐单；会计财务报表 V8b^{}nxt  
account title 帐户名称；会计科目 1^[]#N-Bu  
accountant's report 会计师报告 =/\l=*  
Accountant's Report Rules 会计师报告规则 *OHjw;xm+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &(jt|?{  
Accounting Arrangements 《会计安排》 zy~*~;6tW  
accounting basis 会计基础 ^K 9jJS9K  
accounting by Official Receiver 破产管理署署长呈交的帐目 iR8;^C.aT  
Accounting Circular 《会计通告》 Vg mYm~y'  
accounting class 会计类别 buWF6LFC  
accounting date 记帐日期；会计结算日期 xsrdHP
1  
accounting for money 款项核算 2uMSeSx$  
Accounting Officer 会计主任 :U]Pm:ivTU  
accounting period 会计报告期；会计期 |HPb$#i  
accounting policy 会计政策；会计方针 mXMU  
accounting practice 会计惯例 Nov An+  
accounting principle 会计准则 o[S Mt  
accounting record 会计记录 `_"?$ v2F  
accounting report 会计报告 C\|HN=2eh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2d<`dQY{l3  
Accounting Society of China 中国会计学会 Xob(4  
accounting statement 会计报表 D2io3Lo$ov  
accounting system 会计制度；会计系统 }/g1  
accounting transaction 会计事项；帐务交易 G {a;s-OA3  
accounting treatment 会计处理 Yi19VU|/  
accounting year 会计年度 GB>T3l"  
accretion 增值；添加 akwS;|SZ  
accrual 应计项目；应累算数目 h(^[WSa  
accrual basis 应计制；权责发生制 maV*+!\  
accrual basis accounting 应计制会计；权责发生制会计 a`Q-5*\;z  
accrue 应累算；应计 SL_JA  
accrued benefit 应累算利益 Ppx4#j  
accrued charges 应计费用 jtqU`|FSQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 1J&hm[3[K  
accrued expenses 应累算费用 ~c\2'  
accrued interest payable 应付利息；应计未付利息 ;@n/gU  
accrued interest receivable 应收利息；应计未收利息 qVds 2  
accrued right 累算权益 )Rj?\ZUR  
accruing profit 应累算的利润 cO-^#di  
accumulated fiscal reserve 累积财政储备 (D\`:
1g  
accumulated profit 累积利润；滚存溢利 [&zSYmDk  
accumulated reserve 累积储备 *P`k|-  
accumulation of surplus income 累积收益盈余 SW HiiF@  
acquired assets 既得资产 :;Npk9P(N  
acquisition 收购；购置；取得 nrM-\'  
acquisition cost 购置成本 fOk(ivYy  
acquisition expenses 购置费用
|1T[
P)Q  
acquisition of 100% interest 收购全部股权 `|:` yl  
acquisition of control 取得控制权 uFOYyrESc  
acquisition of fixed assets 购置固定资产 ={{q_G\WD  
acquisition of shell “买壳” 4=|oOIhgb  
acquisition price 收购价 yWi?2   
act of God 天灾 Cn>t"#zs!~  
acting partner 执事合伙人 |]?7r?=J9v  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xDmwiVy  
active partner 积极参与的合伙人 )=0
@4
 
active trading 交投活跃 VxU{ZD~<Z"  
actual circulation 实际流通 ,~NJ}4wP  
actual cost 实际成本 .;&4'ga4  
actual expenditure 实际开支；实际支出 ,@Elw>^  
actual income 实际入息；实际收入；实际收益 !ed0  
actual market 现货市场 <_4'So>  
actual price 现货价；实际价格 _n4C~  
actual profit 实际利润 f6#1sO4"  
actual quotation 实盘；实际价位；实际报价 S^~ lQ|D  
actual year basis 按实际年度计算 4>]B8ZxH  
actuals 实货 Qaiqx"x3  
actuarial investigation 精算调查 =DI/|^j{;  
actuarial principle 精算原则 ;]2d%Qt  
actuarial report 精算师报告 a3:1`c/~\  
Actuarial Society of Hong Kong 香港精算学会 i"{znKz vD  
actuarial valuation 精算师估值 >}86#^F  
actuary 精算师
j 2e|  
ad referendum agreement 暂定协议；有待覆核的协定 P>7PO~E
.  
ad valorem duty 从价税；按值征税 U^OR\=G^  
ad valorem duty system 从价税制 )N&95\u  
ad valorem fee 从价费 ; VQ:\fG  
ad valorem tariff 从价关税 L0ZAF2O  
additional allowance 额外免税额 &=lhKt  
additional amount for unexpired risk 未过期风险的额外款额 =8DS~J{  
additional assessable profit 补加应评税利润 Oq95zo  
additional assessment 补加评税 !Eb!y`jK  
additional commitment 额外承担 ul\FZT 4  
additional commitment vote 额外承担拨款 $u,`bX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *,wW-8  
additional dependent parent allowance 供养父母额外免税额 UR[UZ4G  
additional provision 额外拨款 $XFFNE`%  
additional stamp duty 附加印花税 p{w;y6e  
additional tax 补加税罚款；补加税款 ,){WK|_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &GI'-i  
adjudged bankrupt 被裁定破产 RP6hw|  
adjudicated bankrupt 裁定破产人 gq+#=!(2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1xU)nXXb  
adjudication of bankruptcy 裁定破产；宣告破产 W1O Y}2kj  
adjudication of insolvency 裁定无力偿还债务 et`rPK~m  
adjusted actual 经调整的实数；调整后的实数 r#^uY:T%  
adjusted current assets 经调整的流动资产；调整后的流动资产 gE6{R+sp  
adjusted figure 经调整的数字；调整后的数额 B)Dsen  
adjusted liabilities 经调整的负债；调整后的负债 (KT+7j0^  
adjusted loss 经调整的亏损；调整后的亏损 =5g|7grQ:`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 tU>4?`)E  
adjusted profit 经调整的利润；调整后的利润 =#vU$~a  
adjusted surplus 经调整的盈余额；调整后的盈余额 N  gOc2I  
adjusted value 经调整的价值；调整后的价值 Vc "+|^  
adjustment 调整；修订；理算〔保险〕 -4S4I  
adjustment centre 调剂中心 zHvW@A'F  
adjustment lag 调整过程的时间差距；调整时差 37|EG  
adjustment mechanism 调整机制 4HyD=6V#  
adjustment of loss 亏损调整 ,f[Oy:fr  
adjustment process 调整过程；调整程序 ,v(ikPzd  
adjustment range 调整幅度 e{*z4q1  
administered exchange rate 受管制汇率 Bv}nG|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <&}N[  
administration expenses 行政费用 0JLQ.%_  
administration fee 手续费；行政费 +kO
Xa^K
 
administration in bankruptcy 破产管理 )'`@rq!  
administration order 遗产管理令 FX/f0C3CK  
administrator 管理人；遗产管理人 #vT~D>zj  
administrator of the estate 遗产管理人 R"e533  
admission of debt 债项承认书 ;x4yidb6  
admission of proof 接纳债权证明 Njs'v;-K  
advance 放贷款项；垫付款项；预支款项；预付款项 *0%G`Q  
advance account 暂支帐目；预付款帐户 nsi&r  
advance compensation 预付补偿金 X1%_a.=VF
 
advance from shareholder 股东垫款 6am<V]Hw0F  
advance pending reimbursement 预支以待日后付还 p4lB#  
advanced economy 先进经济体系 +InFv"wt  
advancement 预付；预付财产 4J2C#Cs  
advances warrant 垫款令 O4,?C)  
advancing 贷出 NQ\<~a`Eq  
adverse balance 逆差 :z+l=d:4  
adverse exchange 逆汇 f >\~h,SLL  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~
"WN4  
advice for collection 托收通知书 ] U[4r9V  
advice of drawing 提款通知书；汇票通知书 oo!JAv}~  
advice of payment 付款通知 [L>AU; :  
Advisory Committee [Securities and Futures Commission] /3d6Og  
谘询委员会〔证券及期货事务监察委员会〕 ?,*KAGg%  
Advisory Committee on Diversification 经济多元化谘询委员会 ef -PlGn  
affidavit 誓章；遗产申报誓章 qjLFgsd  
affidavit of no receipt 述明无收款的誓章 fb|lWEw5h.  
affiliate 联号；联营公司；附属公司 _U%2J4T2  
affiliated company 附属公司；联号；联营公司 nnMRp7LQ-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ((]Sy,rdk  
affordability 负担能力 &+8cI^kp  
African Development Bank [AfDB] 非洲开发银行 'V:ah38  
after-acquired property 事后取得的财产 /??nOVvt  
after-hours dealing 市后交易 +rOd0?  
after-tax profit 税后盈利；税后利润；税后溢利 6ieP` bct  
agency agreement 代理协议 'E#Bz"
T  
agency expenses 代理机构的开支 =' #yG(h  
agency fee 代理费 <z-+{-?z~  
Agency Law 《代理法》 E%\Ohs7  
agent 代理人；承销人 >/DlxYG?  
agent of company 公司代理人 IVSd,AR7yY  
agent's fee 代理人费；经纪费 YRJw,xl  
aggregate 总计；总数；总体数字 b`DPf@p^kc  
aggregate amount 总款额；总额 ~.8p8\H  
aggregate assets and liabilities 总体资产与负债 1Ozy;;\-9  
aggregate at constant price 按固定价格计算的总体数字 7bx!A+, t  
aggregate demand 总需求 ~_"/\;
1  
aggregate gross position 总持仓量 |ea}+N  
aggregate limit 总限额 ~Z x_"  
aggregate of salaries tax 合计薪俸税 P:v|JER   
aggregate performance 总体表现；总体业绩 zgA/B{DaC;  
aggregate supply 总体供应 bJ9K!6s??`  
aggregate surplus 总盈余 33b 3v\N  
aggregate total 整体总额 BW&)Zz  
aggregate value 总值；合计价值 _.3O(?p,  
aggregated basis 合计基准 5KwT(R o  
aggregated net chargeable income 合计应课税入息实额 ]jwF[D  
aggregation 合并计算；合计；总和 UU]a).rz  
aggregation of incomes of husband and wife 夫妇入息合并计算 +[$ Q C*  
aggregation of property 财产的总和 nL&[R}@W  
agio 差价；贴水 wm_o(Z}  
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》 #N `Z)}Jm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @(LEuYq}  
《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》 8hm|9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5j-?Uf  
《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》 bupDnTF  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :LBRyBV  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 aak[U;rx  
agreement for a settlement 授产协议 tD\%SiTg=b  
agreement for assignment 转让协议 %P-z3 0FHp  
agreement for sale 售卖协议；买卖协议 |fg{Fpc  
agreement for sale and purchase 买卖协议 uY Y{M`  
agreement for the payment of interest 支付利息协议 Kv-4VWh  
agreement for the repayment of money 还款协议 eh}{\P  
agreement of reinsurance 再保险协议 2 1]87$  
Agricultural Bank of China 中国农业银行 &\/p5RX  
air passenger departure tax 飞机乘客离境税 UqsX@jL!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [5TGCGxP{  
airport tax 机场税 \v[?4[  
alcohol duty 酒精税 YV
B\9{H?  
alienation 让与；让渡；转让 ld/\`s[i  
alimony 生活费；赡养费 UqaV9  
All Ordinaries Index [AOI] 所有普通股指数 8!u8ZvbFG  
all risks 全险；综合险 mA>u6Rlc  
All Sales Record for Stock Market 《股票市场成交报告》 T_b$8GYfCY  
Allied Capital Resources Limited 新联财务有限公司 Q{+N{/tF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z\?cazQ  
allocation letter 拨款信件 WEFvJ0]  
allocation of fund 分配款项；预留款项 uGH>|V9'c  
allocation of profit 利润分配；溢利分配 %,[p[`NRYR  
allocation warrant 拨款令 H8'_.2vwX  
allotment 分配；配股 Q
Amb_:^"d  
allotment notice 股份配售通知；配股通知 !L_\6;aP,x  
allotment of shares 股份分配 %(y0,?*  
allowable 可获宽免；免税的
bCl
MM  
allowable business loss 可扣除的营业亏损 ;33LuD<h.  
allowable expenses 可扣税的支出 Q,z^eMk'd:  
allowance 免税额；津贴；备抵；准备金 c@~j}(A  
allowance for debts 债项的免税额 E8s&.:;+  
allowance for depreciation by wear and tear 耗损折旧免税额 p8a\> {  
allowance for funeral expenses 殡殓费的免税额 ;;g'C*_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h#!u"'JW  
allowance for repairs and outgoings 修葺及支出方面的免税额 E;Sb e9]   
allowance to debtor 给债务人的津贴 Y]gb`z$?  
alteration of capital 资本更改 sM$g
fFx  
alternate trustee 候补受托人 l2LUcI$ x  
amalgamation 合并 aL%amL6CX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y>i?nC%*  
ambit of charges 征税范围；收费范围 0755;26Bx  
amended valuation 经修订的估值 KM;'MlO  
American Commodities Exchange 美国商品交易所 7BDRA},o  
American Express Bank Limited 美国运通银行 ?XNQ_m8f  
American Stock Exchange 美国证券交易所 *iVCHQ
~  
amortization 摊销 OfSHZ;,  
amount due from banks 存放银行同业的款项 <"Cacfg  
amount due from banks abroad 存放海外银行同业的款项 yC]X&1,:z  
amount due from holding companies 控股公司欠款 b
5X~^L  
amount due from local banks 存放本港银行同业的款项 :RE.md  
amount due to banks 银行同业的存款 Ysz&/ry  
amount due to banks abroad 海外银行同业的存款 Apx
GrCu  
amount due to holding companies 控股公司存款 lYq4f|5H}m  
amount due to local banks 本港银行同业的存款 s9'lw'  
amount due to outport banks 外埠银行同业的存款 Mk~]0d  
amount for note issue 发行纸币的款额 "]M]pR/j  
amount of bond 担保契据的款额 PA(XdT{  
amount of consideration 代价款额 ) ]x/3J@  
amount of contribution 供款数额 N1O.U"L;  
amount of indebtedness 负债款额 ``p()^zT  
amount of principal of the loan 贷款本金额 qvH7
otA  
amount of rates chargeable 应征差饷数额 U*sQYt<?g  
amount of share capital 股本额 9OnH3  
amount of sums assured 承保款额 %8a88
6;2  
amount of variation 变动幅度 #}Qzu~  
amount of vote 拨款数额 mOkf   
amount payable 应付款额 <ytKf<a%e  
amount receivable 应收款额 S~Iw?SK
3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0j!ke1C&C  
analysis 分析 *C@[5#CA2z  
ancillary risk 附属风险 DJYXC,r  
annual account 周年帐目；周年帐目报表；年度决算；年结 QeeC2  
annual accounting date 年结日期 7Sz'vyiz  
annual allowance 每年免税额；年积金；年度津贴；年津 >'-w%H/  
annual balance 年度余额 ix7 e])m(  
annual disposable income 每年可动用收入 ]9&q'7*L  
annual estimates 周年预算 `3y!XET  
annual fee 年费 (_qBsng:  
annual general meeting 周年大会 gSr}p$N  
annual growth rate 年增率；每年增长率 uxC   
annual long-term supplement 长期个案每年补助金 S2ppKlVv  
annual pensionable emolument 可供计算退休金的年薪 =HV-8C]  
annual report 年报 `)=A!x y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f:[d]J|  
annual return 周年报表；周年申报表；每年报税表格 w}W@M,.^  
Annual Return Rules 《周年报表规则》 &O6;nJEI  
annual review of consumer prices 每年消费物价回顾 m/hi~.D9  
annual roll-forward basis 逐年延展方式 YNC0Z'c9  
annual salary 年薪 qN1 -plY  
annual statement 年度报表；年度决算表 #EmffVtY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 R_>TEYZ  
annuitant 年金受益人 hG~]~ )  
annuity 年金 cxD}t'T  
annuity contract 年金合约 Stw+Dm\!  
annuity on human life 人寿年金 7t-*L}~WA  
antecedent debt 先前的债项 A_jB|<bjTP  
ante-dated cheque 倒填日期支票 -[=AlqL  
anticipated expenditure 预期开支 d@6:|auO  
anticipated net profit 预期纯利 Dl zmAN  
anticipated revenue 预期收入 qBBYckS.  
anti-inflation measure 反通货膨胀措施 
zh^jWu  
anti-inflationary stance 反通货膨胀立场 iVKbGgA  
apparent deficit 表面赤字 "6E1W,|{  
apparent financial solvency 表面偿债能力 LZQFj/,Jg  
apparent partner 表面合伙人 i|c`M/) h:  
application for personal assessment 个人入息课税申请书 /m Q2;*|  
application of fund 资金应用 s-GleX<  
application to release as liquidator and to destruct the books of accounts and documents rKzv8d  
申请免除清盘人职务及毁灭帐簿与文件 TOco({/_/  
appointed actuary 委任精算师 ^A11h6I  
appointed auditor 委任核数师；委任审计师 J
calf{W6  
appointed trustee 委任的受托人 XWUvP  
appointer 委任人 D%jD8p  
apportioned pro rata 按比例分摊 foFg((tS  
apportionment 分配；分摊 |5O >>a()  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HzD>-f  
apportionment formula 分摊方程式 /$FXg;h9$  
apportionment of estate duty 遗产税的分摊 P~Te+ -jX}  
appraisal 估价；评估 [+;FV!M6  
appreciable growth 可观增长 iot.E%G  
appreciable impact 显着影响 9C557$nS^  
appreciable increase 可观增长 PPwxk;  
appreciation 增值；升值 4Vu'r?  
appreciation against other currencies 相对其他货币升值 9UeVvH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 74J@F2g}?  
appreciation tax 增值税 AEg(m<t  
appropriation 拨款；拨用；拨付 aMwB>bt  
appropriation account 拨款帐目 i[nF.I5*f  
Appropriation Bill 拨款法案 X0$@Ik  
appropriation-in-aid system 补助拨款办法 kgW @RD|  
approved assets 核准资产 !1Y&Y@ze  
approved basket stock 认可一篮子证券 b"CAKl  
approved budget 核准预算 <~"lie1  
approved charitable donation 认可慈善捐款 Poy^RpnX  
approved charitable institution 认可慈善机构 YT-=;uK^S  
approved currency 核准货币；认可货币 #&Is GyU  
approved estimates 核准预算 Hf
c"L>  
approved estimates of expenditure 核准开支预算 X?Pl<l&  
approved overseas insurer 核准海外保险人 9F##F-
%x  
approved overseas trust company 核准海外信托公司 46x.i;b7  
approved pooled investment fund 核准汇集投资基金 U ?b".hJ2  
approved provident fund scheme 认可公积金计划 (q;bg1\UK  
approved provision 核准拨款 ;hDa@3|]34  
approved redeemable share 核准可赎回股份 <+U|dX  
approved regional stock 认可地区性证券 {aOkV::  
approved retirement scheme 认可退休金计划 =1hr2R(V  
approved subordinated loan 核准附属贷款 q mQfLz7&x  
arbitrage 套戥；套汇；套利 }DjYGMrTB  
arbitrageur 套戥者；套汇者 5ukp^OxE  
arbitrary amount 临时款项 WlVl[/qt  
arrangement 措施；安排；协定 pGGmA;TC1  
arrears 欠款 ?S[Y:<R{:  
arrears of pay 欠付薪酬 QU5Sy oL[  
arrears of revenue 逾期未收税款；逾期未收的帐项 >fs2kha  
articles of association 组织章程；组织细则；组织章程细则 i
EHh{H(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gNj7@bX~  
ascertainment of profit 确定利润 SNY (*  
"Asia Clear" “亚洲结算系统” $dg9z}D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 c:hK$C)T  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Gt-UJ-RR y  
Asian Development Fund [ADF] 亚洲发展基金 $:bih4@>  
Asian dollar bond 亚洲美元债券 a)s;dp}T%  
Asian dollar market 亚洲美元市场 9;=dxWf   
Asian dollar rate 亚洲美元利率 /yPXMJ6W~R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 EU+cca|qS9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 D4Nu8Wr$  
asked price 沽盘；喊价；索价；卖方报价 M"Y0jQ(  
assessable income 应评税入息 "lVqU  
assessable loss 应评税亏损 l|"6yB |  
assessable profit 应评税利润 [M+tB"_  
assessable value 应评税值 ,T5u
'";  
assessed profit 估定利润 Af-UScD%G  
assessed value 经评估价值 ;)hw%Z]Jj$  
assessment 评税；评定；估价；评税单 K~6e5D7.  
assessment number 评税编号；估价编号 3vic(^Qh  
assessment of additional tax 补加税评税 F jrINxL7^  
assessment of performance 业绩评估；实绩评价 Paf%rv2  
Assessor 评税主任 |%7cdMC  
asset price bubbles 资产价格泡沫 `:|@Zln  
asset-backed securities 具资产保证的证券 -1%OlKC  
assets accretion 资产增值 Lxe^v/LsT  
assets and liabilities 资产与负债 ;sOsT?)7$  
assets betterment statement 资产递增表；资产改进表 w4};q%OBj  
assets lending 实物放款；有抵押贷款 4,P bg|  
assets of the company passing on the death 死者去世时转移的公司资产 URTzX 2'[  
assets pledged as security for liabilities 用作负债抵押的资产 HEF?mD3h  
assets portfolio 资产投资组合 ^4>k%d  
assets price 资产价格 X9=N%GY[  
assets quality 资产质素 K 1#ji*Tp  
assets realization 资产变现 Tx>K:`oB  
assets refinancing arrangement 资产再集资安排 EtJ8^[u2J  
assets securitization 资产证券化 Ao.\  
assets situated outside Hong Kong 在香港以外地方的资产 2W<n5o   
assets stripping 削减资产；拆卖资产 <z)m%*lvU  
assets value 资产值 g
.DLfwI|  
assignee 承让人 x?,9_va]  
assignment 转让；转让书；转让契 Z|m`7xeCy  
assignment of interest 权益转让 xTV{^=\rS  
assignment of letters patent and trade mark 专利证书及商标转让 ]7YNIS  
assignment of property 物业转让；物业转让书 c4mh EE-  
assignment right 转让权 X`r*ob  
assignor 转让人 :}}%#/nd  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 iz^qR={bW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Qyh/ed/  
associate member 附属会员 yW7'?  
associated body corporate 相联法人团体 l|`^*%W@u6  
associated company 相联公司；联属公司 3'I^lc  
associated corporation 相联法团 !u|Tu4G^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] MmoR~~*  
公认会计师公会〔英国〕 IQ!Fv/I<  
Association of Futures Exchange Brokers 香港期货经纪协会 a:rX9-**  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @tT-JwU  
association of underwriters 承保人组织 S33j?+
Vs  
assumption of control 接管 ,[rPe\w.z  
assurance 担保；保险；转易；转易书 e{w>%)rcP  
assurance of interest 权益的转易 :QQlI  
at 19XX price 按一九ＸＸ年价格计算 K?.e|  
at a discount 按赔价计算；按贴水价格计算；打折扣 U>qHn'M  
at a premium 按溢价计算；按升水价格计算 Qs 2.ef?  
at call 通知付款；按通知 <,@%*G1-  
at constant market price 按固定市价计算 9(_{`2R8  
at constant price 按固定价格计算 #;VA5<M8  
at cost 按成本计算 /Ft:ffR|R  
at current market price 按当时市价计算；按现时市价计算 |i%2%V#  
at current price 按当时价格计算；按现时价格计算 @_ygnNn4R  
at factor cost 按要素成本计算；按生产要素成本计算 udk.zk  
at money-of-the-day price 按付款当日价格计算 :<S<f%  
at or better 按指定或较佳价位〔买卖指令〕 W[''Cc.  
at par 按面值计算；平价 !7p}C-RZp  
at sight 见票即付 2b@tj 5  
at the close 按收市盘 z}4L=KR\v  
at the opening 按开市盘 _k66Mkd#b  
attestation 见证；见证条款 s4LO&STh{  
at-the-money option 平价期权 rxZi8w>}  
attorney 受权人；受托代表人 qv2!grp]*W  
attornment 新拥有人承认书 ~qVz
)<  
attributable profit 可归属利润 PO-"M)M  
attributable share value 可归属股份价值 5p"BD'^:  
Auckland Stock Exchange 奥克兰证券交易所 Zk-~ar  
auction 拍卖 h)(*q+a  
auctioneer 拍卖商 !kuX,*}q  
audit 审计；核数 /8ynvhF#  
Audit Commission 审计署 Q
rYa%D+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] W#F Q,+0)  
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〕 w`HI]{hE~N  
audit review 帐目审查 P87# CAN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )q~DT
R^z-  
audited account 审计帐目；经审计的帐目 C}}/)BYi  
audited annual account 经审计的周年帐目 r|<DqTc6l  
audited balance sheet 经审计的资产负债表 Ww3wsyx  
auditor 核数师；核数主任；审计师 GC@+V|u  
auditor's certificate 核数师证明书；审计师证明书 48D?'lW %  
auditor's report 核数师报告；审计师报告 >7Jr^o#|_x  
Aussie bond 澳元债券 EM j;2!  
austerity budget 紧缩预算 Fzq41jiS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "
eA
y^,  
Australia All Ordinaries Index 澳洲所有普通股票指数 /#LW"4;*  
Australian Dollar [AUD] 澳元 #E7AmmqD%  
Australian Options Market 澳大利亚期权市场 =Ufr^naA  
Australian Securities Commission 澳洲证券事务监察委员会 9/ovKpY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R3.*dqo$  
Australian Stock Exchange 澳大利亚证券交易所 'cZN{ZMWG  
Austrian Schilling [ATS] 奥地利先令 4\ot
q%Y  
authentication 认证；鉴证 0$.m_0H  
authority to purchase 委托购买证；委购书 |Bo .4lX  
authorization 认可；核准；授权；授权书 IND]j72  
authorization by direction 指示授权 i&Fiq&V)[  
authorization by instruction 指令授权 9]'&RyH=#  
authorization by warrant 令状授权 {jKI^aC<[  
authorization of unit trust 单位信托的认可 :\ QUs}  
authorized agent 指定代理人 H U+ I  
authorized capital 法定资本 KP"%Rm`XN  
authorized clerk 出市员 Cr ?4Ngw  
authorized dealer 认可交易商 xG2+(f#C1  
authorized financial institution 认可财务机构 8P' ana  
authorized fund 认可基金 e( X|3h|  
authorized fund house 获授权的基金公司；认可基金公司 LaMLv<)k  
authorized institution 认可机构 !]` #JAL7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 VaONd0Z I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x*XH]&V  
authorized insurer 获授权保险人；获认可承保人 jvy$t$az  
authorized investment 特准投资项目 _banp0ywS  
authorized person 获授权人 W;6vpPhg#!  
authorized representative 获授权代表 c:!zO\P#  
authorized share capital 法定股本 tAu4haa4;  
automated quotation system 自动报价系统 rNOES3[~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] VR{+f7:}  
自动交易系统〔香港期货交易所有限公司〕 GbP!9I  
automatic adjustment mechanism 自动调整机制 [V8fu qE>  
automatic adjustment system 自动调整系统 M\<w#wZ  
Automatic Clearing House 自动票据交换所 8|?LN8rp  
automatic exchange rates accumulation system 自动化汇率累集系统 &^&zR(o`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +UN<Zp7I/  
automatic teller machine [ATM] 自动柜员机 SGc8^%-`  
autopay 自动转帐 o|pT;1a"  
available assets 可用资产 >JwLk[=j  
available fiscal reserve 现存财政储备 ;lX(}2tXW  
available profit 可用利润 E.bi05l  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B@YyQ'  
average 平均；平均数；海损 #K\?E.9h  
average basic salary 平均基本薪金 !9iGg*0dx  
average consumer expenditure 平均消费开支；一般消费开支 /$N~O1"0)  
average cost 平均成本 WG71k8af  
average cost of land production 增辟土地平均成本 \G@wp5  
average daily turnover 平均每日成交额 UO Ug4  
average daily wage rate 平均每日工资率 zvc`3  
average expenditure pattern 平均开支模式 IeX^4rc(  
average growth rate 平均增长率 G9P!_72  
average net fixed assets 固定资产平均净值 P,DC7\  
average of relatives 相对价格平均数 T'-FV  
average price 平均价格 "t=hzn"~%  
average propensity to consume 平均消费倾向；一般消费倾向 penlG36Q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 P,S G.EFK  
average rate 平均率 `Pn[tuIO  
average revenue 平均收入；平均收益 U:6W+p8  
average stock 平均库存；平均存货 /Dtd#OAdr  
average yearly rent 平均年租 MTGiAFE  
avoidance of double taxation 避免双重课税 "L&'Fd@ZU  
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 W=B"Q qL  
2?C`4AR[2H  
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