一些有用的会计术语(也不知道发的地方对不对)A

A: 0>BxS9?w  
A share Ａ股；甲类股份 agx8*x  
abatement of tax 减税；减扣免税额 FprdP*/  
ABN AMRO Bank N.V. 荷兰银行 ]{6/6jl  
above-the-line expenditure 线上项目支出；经常预算支出 u>fMO9X}2  
above-the-line receipt 线上项目收入；经常预算收入 ?;CIS$$r  
ABSA Asia Limited 南非联合亚洲有限公司 RQQ'Wg  
absolute change 绝对数值变更 D#&9zR86F  
absolute expenditure 实际开支 &>Ve4!i q  
absolute guideline figure 绝对准则数字 Hh^ "c}  
absolute interest 绝对权益 \ T#|<=  
absolute order of discharge 绝对破产解除令 dXh[Ea^  
absolute profit margin 绝对利润幅度 .8|wc  
absolute value 实值；绝对值 6 H P66B  
absolutely vested interest 绝对既得权益 6v3l^~kc'  
absorbed cost 已吸收成本；已分摊成本 M/p9 I gp  
absorption 吸收；分摊；合并 ?0/$RpFEM#  
absorption rate 吸收率；摊配率；分摊率 x!_5/  
ACB Finance Limited 亚洲商业财务有限公司 /&Oo)OB;  
acceptable form of reciprocity 合理的互惠条件 l|WFS  
acceptable rate 适当利率；适当汇率 F}u'A,Hc  
acceptance agreement 承兑协议 >SDQ@63E?  
acceptance for honour 参加承兑 (Ut8pa+yX  
acceptor 承兑人；接受人；受票人 ;Yee0O!d4  
acceptor for honour 参加承兑人 !y b06Z\f  
accident insurance 意外保险 B8Fb$  
Accident Insurance Association of Hong Kong 香港意外保险公会 RD:G9[  
accident insurance scheme 意外保险计划 ^H.B6h?  
accident year basis 意外年度基准 Fa>f'VXx  
accommodation 通融；贷款 #4bT8kq  
accommodation bill 通融票据；空头票据 9?,i+\)qK@  
accommodation party 汇票代发人 >whv*@Fr  
account balance 帐户余额；帐户结余 OK80-/8HI  
account book 帐簿 "++\6H<  
account collected in advance 预收款项 S<i1t[E@W  
account current book 往来帐簿 w&L~+Z<  
account of after-acquired property 事后取得的财产报告 O.B9w+G=  
account of defaulter 拖欠帐目 2/4zg  
account payable 应付帐款 t<` As6}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Nj4CkMM[3  
account receivable 应收帐款 6NX#=A  
account receivable report 应收帐款报表 v=@y7P1  
account statement 结单；帐单；会计财务报表 U~][ ph  
account title 帐户名称；会计科目 Wm6qy6HR  
accountant's report 会计师报告 d78 [(;  
Accountant's Report Rules 会计师报告规则 @6'~RD.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 VG 5*17nf5  
Accounting Arrangements 《会计安排》 -rsbSt ?_  
accounting basis 会计基础 (Y)2[j  
accounting by Official Receiver 破产管理署署长呈交的帐目 OWewV@VXR  
Accounting Circular 《会计通告》 lk 1\|Q I  
accounting class 会计类别 53:~a  
accounting date 记帐日期；会计结算日期 <8b1OdA  
accounting for money 款项核算 (U
&  
Accounting Officer 会计主任 -SM_J
R3<  
accounting period 会计报告期；会计期 5bt>MoKxv
 
accounting policy 会计政策；会计方针 i6KfH\{N  
accounting practice 会计惯例 > mO*.'Gm  
accounting principle 会计准则 pRun5 )7  
accounting record 会计记录 Qa_V
 
accounting report 会计报告 g:fvg!_v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R#hy2kA  
Accounting Society of China 中国会计学会 PN93.G(W  
accounting statement 会计报表 vQ*[tp#qU  
accounting system 会计制度；会计系统 0fewMS*  
accounting transaction 会计事项；帐务交易 FJZ'P;3  
accounting treatment 会计处理 |;US)B8}*Z  
accounting year 会计年度 Dq<la+VlO  
accretion 增值；添加 Csuasi3]1d  
accrual 应计项目；应累算数目 vT EqT  
accrual basis 应计制；权责发生制 4 -tC=>>wc  
accrual basis accounting 应计制会计；权责发生制会计 S&}7XjY  
accrue 应累算；应计 {d[Nc,AMb  
accrued benefit 应累算利益 g}0K@z3  
accrued charges 应计费用 @
\&j3A  
accrued cumulative preference share dividend 应累算的累积优先股股息 $"vz>SuB  
accrued expenses 应累算费用 d2UidDU5qa  
accrued interest payable 应付利息；应计未付利息 F NPu  
accrued interest receivable 应收利息；应计未收利息 f/J/tt  
accrued right 累算权益 ,7j8+p|},  
accruing profit 应累算的利润 G~5pMyOR  
accumulated fiscal reserve 累积财政储备 |2l-s 1|y  
accumulated profit 累积利润；滚存溢利 -0CBMoe  
accumulated reserve 累积储备 INr1bAe$  
accumulation of surplus income 累积收益盈余 3cghg._  
acquired assets 既得资产 fc3nQp7  
acquisition 收购；购置；取得 ym{@w3"S  
acquisition cost 购置成本 5Qq/nUR  
acquisition expenses 购置费用 Nb$0pc1J<  
acquisition of 100% interest 收购全部股权 xJ$uoy3+  
acquisition of control 取得控制权 zTcz+3x  
acquisition of fixed assets 购置固定资产 veq3t$sj  
acquisition of shell “买壳” A8&@Vxdz  
acquisition price 收购价 ;=,-C;`  
act of God 天灾 `6VnL)  
acting partner 执事合伙人 O z0-cM8t  
active market 买卖活跃的市场；交投畅旺的市场；旺市 H*N<7#  
active partner 积极参与的合伙人 P6GTgQ<'BA  
active trading 交投活跃 ooJxE\L
  
actual circulation 实际流通 M^'1Q.K  
actual cost 实际成本 .9vS4C  
actual expenditure 实际开支；实际支出 F&6#j  
actual income 实际入息；实际收入；实际收益 .5Y{Yme  
actual market 现货市场 z]N#.utQ  
actual price 现货价；实际价格 U*a#{C7"  
actual profit 实际利润 {%3WHGr%L  
actual quotation 实盘；实际价位；实际报价 "y
w{A%J  
actual year basis 按实际年度计算  <)TIj6  
actuals 实货 qkhre3  
actuarial investigation 精算调查 s8,YQ5-  
actuarial principle 精算原则 o)5zvnu7  
actuarial report 精算师报告 twr{jdY9  
Actuarial Society of Hong Kong 香港精算学会 /^xv1F{  
actuarial valuation 精算师估值 ZFtR#r(~41  
actuary 精算师 4N,[Gs<7  
ad referendum agreement 暂定协议；有待覆核的协定 *Vl#]81~  
ad valorem duty 从价税；按值征税 KhWy  
ad valorem duty system 从价税制 >`03EsU  
ad valorem fee 从价费 {nmu(EP  
ad valorem tariff 从价关税 w0g@ <( 3  
additional allowance 额外免税额 v>LK+|U  
additional amount for unexpired risk 未过期风险的额外款额 _\d|`3RM  
additional assessable profit 补加应评税利润 @FIL4sb  
additional assessment 补加评税 #[M^Q h  
additional commitment 额外承担 ywp_,j9F  
additional commitment vote 额外承担拨款 ,Sgo_bC/|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d=bKNA90  
additional dependent parent allowance 供养父母额外免税额 Oz%6y ri  
additional provision 额外拨款 ;t+p2i  
additional stamp duty 附加印花税 *}C%z(  
additional tax 补加税罚款；补加税款 @2"3RmYLo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q+9^rQ  
adjudged bankrupt 被裁定破产
ouCh2Y/_  
adjudicated bankrupt 裁定破产人 M@es8\&S.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X>7Pqn'
 
adjudication of bankruptcy 裁定破产；宣告破产 N-2#-poDe  
adjudication of insolvency 裁定无力偿还债务 {oY"CZ2  
adjusted actual 经调整的实数；调整后的实数 >Y4^<!\
v  
adjusted current assets 经调整的流动资产；调整后的流动资产 YA@?L
!F  
adjusted figure 经调整的数字；调整后的数额 PJZ;wqTD_  
adjusted liabilities 经调整的负债；调整后的负债 l\ dPfJ  
adjusted loss 经调整的亏损；调整后的亏损 }K'A/]'  
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 oA5Qk3b:  
adjusted profit 经调整的利润；调整后的利润 a&G{3#l  
adjusted surplus 经调整的盈余额；调整后的盈余额 N>3{!K>/Y:  
adjusted value 经调整的价值；调整后的价值 R7rM$|n=o  
adjustment 调整；修订；理算〔保险〕  _:\rB  
adjustment centre 调剂中心 PV,Z@qm@^  
adjustment lag 调整过程的时间差距；调整时差 PFpFqJ)Cs"  
adjustment mechanism 调整机制 dsw^$R}  
adjustment of loss 亏损调整 E&J<qTH9  
adjustment process 调整过程；调整程序 RTVU3fw  
adjustment range 调整幅度 4Vi*Qa_,y  
administered exchange rate 受管制汇率 **m8 HD  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2j420
2  
administration expenses 行政费用 &PPnI(s^K  
administration fee 手续费；行政费 ]7<$1ta  
administration in bankruptcy 破产管理 B)7:*Kj  
administration order 遗产管理令 8WDL.IO  
administrator 管理人；遗产管理人 e*'bY;8lo  
administrator of the estate 遗产管理人 }BS EK<W  
admission of debt 债项承认书 vfqXHc unj  
admission of proof 接纳债权证明 ^?fsJ  
advance 放贷款项；垫付款项；预支款项；预付款项 oU
1N>,  
advance account 暂支帐目；预付款帐户 VJ-t#q"  
advance compensation 预付补偿金 Po=:-Of:  
advance from shareholder 股东垫款 ,9G'1%z,  
advance pending reimbursement 预支以待日后付还 ^e^-1s S  
advanced economy 先进经济体系 agfDx^,  
advancement 预付；预付财产 m>Wt'Cc  
advances warrant 垫款令 B>E4,"  
advancing 贷出 7Q{&L#;  
adverse balance 逆差 b [HnhAI  
adverse exchange 逆汇 x=>dmi3  
advertisement addressed to shareholders 在报章刊登的致股东通告 O=U,x-Wl  
advice for collection 托收通知书 ds(X[7XGW  
advice of drawing 提款通知书；汇票通知书 LiHJm-  
advice of payment 付款通知 Mm8_EjMp  
Advisory Committee [Securities and Futures Commission] \68bXY.  
谘询委员会〔证券及期货事务监察委员会〕 _lI(!tj(  
Advisory Committee on Diversification 经济多元化谘询委员会 8Q/cJ+&  
affidavit 誓章；遗产申报誓章 Tg O]q4  
affidavit of no receipt 述明无收款的誓章 H8"RdKwg?  
affiliate 联号；联营公司；附属公司 ,+BFpN'  
affiliated company 附属公司；联号；联营公司 *8qRdI9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 RQ|K?^k v  
affordability 负担能力 a?Fz&BE  
African Development Bank [AfDB] 非洲开发银行 1y[~xxgE  
after-acquired property 事后取得的财产 R|Bi%q|4P  
after-hours dealing 市后交易 N@0/
=B[n  
after-tax profit 税后盈利；税后利润；税后溢利 c%G~HOE=B  
agency agreement 代理协议 rYPuo  
agency expenses 代理机构的开支 '`}D+IQ(j  
agency fee 代理费 sifjmNP  
Agency Law 《代理法》 M GC=L .  
agent 代理人；承销人 9Q(Lnu  
agent of company 公司代理人 zz3{+1w]  
agent's fee 代理人费；经纪费 vB7]L9=@"  
aggregate 总计；总数；总体数字 }c8et'HYf  
aggregate amount 总款额；总额 Y_$!XIJ4  
aggregate assets and liabilities 总体资产与负债 lz0dt<8eP  
aggregate at constant price 按固定价格计算的总体数字 8B6(SQp%  
aggregate demand 总需求 _Iy)p{y  
aggregate gross position 总持仓量 oSYJXs  
aggregate limit 总限额 eYRd#w  
aggregate of salaries tax 合计薪俸税 Zu#^a|PE*  
aggregate performance 总体表现；总体业绩 vKoQ!7g  
aggregate supply 总体供应 }6u}?>S  
aggregate surplus 总盈余 'GW~
~UhdW  
aggregate total 整体总额 _Hq)@AI   
aggregate value 总值；合计价值 q\P{h ij  
aggregated basis 合计基准 7KC2%s#7  
aggregated net chargeable income 合计应课税入息实额 CiU^U|~'L  
aggregation 合并计算；合计；总和 (Z@-e^R  
aggregation of incomes of husband and wife 夫妇入息合并计算 4%v-)HGh  
aggregation of property 财产的总和 P<1&kUZL  
agio 差价；贴水 e#6H[t  
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》 NB3+kf,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \K2S.j  
《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》 C.=%8|Zy  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }rVLWt
 
《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》 'U@Ep  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment U>b.MIBX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <!W9EM  
agreement for a settlement 授产协议 vG}\Amx+  
agreement for assignment 转让协议 sWA-_4  
agreement for sale 售卖协议；买卖协议 jbOwpyH  
agreement for sale and purchase 买卖协议 V:D?i#%,z  
agreement for the payment of interest 支付利息协议 ,!AYeVq  
agreement for the repayment of money 还款协议 KdlUa^}
D  
agreement of reinsurance 再保险协议 %MtaWZ  
Agricultural Bank of China 中国农业银行 :q1j?0{2N  
air passenger departure tax 飞机乘客离境税 !k'E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2sBYy 8.r  
airport tax 机场税 &xj,.;
  
alcohol duty 酒精税 5 a&a-(  
alienation 让与；让渡；转让 r,,*kE  
alimony 生活费；赡养费 R=NK3iGTf  
All Ordinaries Index [AOI] 所有普通股指数 hNcEBSQ  
all risks 全险；综合险 l0!`>Xx[b  
All Sales Record for Stock Market 《股票市场成交报告》 !9C]Fs*`?
 
Allied Capital Resources Limited 新联财务有限公司 B&3@b  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >4lA+1JYk  
allocation letter 拨款信件 ]C_$zbmi  
allocation of fund 分配款项；预留款项 /#x0?d{5  
allocation of profit 利润分配；溢利分配 ;cv\v(0  
allocation warrant 拨款令 )1 0aDTlr  
allotment 分配；配股 QSYKYgxC  
allotment notice 股份配售通知；配股通知 `+(JwQC4  
allotment of shares 股份分配 p|>/Hz1v  
allowable 可获宽免；免税的 }z-)!8vF  
allowable business loss 可扣除的营业亏损 kzKQ5i $G  
allowable expenses 可扣税的支出 
wuqB['3  
allowance 免税额；津贴；备抵；准备金 dm83YCdL  
allowance for debts 债项的免税额 @`sZV8  
allowance for depreciation by wear and tear 耗损折旧免税额 z[+pN:47  
allowance for funeral expenses 殡殓费的免税额 A{eh$Ot%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7bW''J*6  
allowance for repairs and outgoings 修葺及支出方面的免税额 dr=KoAIxy  
allowance to debtor 给债务人的津贴 .GDY J9vi  
alteration of capital 资本更改 nzi)4"3O  
alternate trustee 候补受托人 :=`N2D  
amalgamation 合并 =5p?4/4 J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <
~5$<L4  
ambit of charges 征税范围；收费范围 L#T`h}1Z  
amended valuation 经修订的估值 vdulrnGqL  
American Commodities Exchange 美国商品交易所 [+dTd2uZ<\  
American Express Bank Limited 美国运通银行 ~:4Mf/Ca  
American Stock Exchange 美国证券交易所 ]\=M$:,RZ  
amortization 摊销 8{.:$T  
amount due from banks 存放银行同业的款项 lgCOp%>  
amount due from banks abroad 存放海外银行同业的款项 OB+I.
qlHP  
amount due from holding companies 控股公司欠款 sgeME^v  
amount due from local banks 存放本港银行同业的款项 @aoHz8K  
amount due to banks 银行同业的存款 Q0_|?]v  
amount due to banks abroad 海外银行同业的存款 ;cZ]^kof  
amount due to holding companies 控股公司存款 bJ.68643  
amount due to local banks 本港银行同业的存款 ps]s Tw  
amount due to outport banks 外埠银行同业的存款 J}&xS<  
amount for note issue 发行纸币的款额 8+~|!)a  
amount of bond 担保契据的款额 ZnB|vfL?  
amount of consideration 代价款额 x6~`{N1N M  
amount of contribution 供款数额 / ='/R7~  
amount of indebtedness 负债款额 z:tu_5w!,  
amount of principal of the loan 贷款本金额 k@C]~1  
amount of rates chargeable 应征差饷数额 gl6*bB=  
amount of share capital 股本额 Y4/ !b  
amount of sums assured 承保款额 ?37Kc,o  
amount of variation 变动幅度 r`=!4vY2  
amount of vote 拨款数额 z9*7fT  
amount payable 应付款额 JMYM}G  
amount receivable 应收款额 cM+s)4TPL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d
,).O  
analysis 分析 T EqCoeR  
ancillary risk 附属风险 aSNTm8SYX  
annual account 周年帐目；周年帐目报表；年度决算；年结 |(1z ?Spbe  
annual accounting date 年结日期 N|WR^MQD  
annual allowance 每年免税额；年积金；年度津贴；年津 Y]1b39O  
annual balance 年度余额 )e:u 6]  
annual disposable income 每年可动用收入 u
JHf6Ye  
annual estimates 周年预算 >RT02Ey>  
annual fee 年费 R
<-(  
annual general meeting 周年大会 K5q9u-7  
annual growth rate 年增率；每年增长率 k*xgF[T 8  
annual long-term supplement 长期个案每年补助金 ?IV3"\5  
annual pensionable emolument 可供计算退休金的年薪 bQ2 '*T  
annual report 年报 uYwJ[1C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A&QO]8  
annual return 周年报表；周年申报表；每年报税表格 (}n,Ou[  
Annual Return Rules 《周年报表规则》 jJCd2O]  
annual review of consumer prices 每年消费物价回顾 Q2/ZO2  
annual roll-forward basis 逐年延展方式 IE9A _u*  
annual salary 年薪 xk5
Z&z  
annual statement 年度报表；年度决算表 'Sjcm@ILm  
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 i50^%,  
annuitant 年金受益人 8MPXrc,9-  
annuity 年金 as6YjE.Yy  
annuity contract 年金合约 fg1["{\  
annuity on human life 人寿年金 sny
g  
antecedent debt 先前的债项 vSy#[9}  
ante-dated cheque 倒填日期支票 B?J#NFUb  
anticipated expenditure 预期开支 U_c.Z{lC4  
anticipated net profit 预期纯利 ]`Y;4XR  
anticipated revenue 预期收入 :X;'37o#q  
anti-inflation measure 反通货膨胀措施 hpJi,4r.d  
anti-inflationary stance 反通货膨胀立场 YTpO4bX  
apparent deficit 表面赤字 R nf$  
apparent financial solvency 表面偿债能力 E7qk>~Dg  
apparent partner 表面合伙人 
qTL]  
application for personal assessment 个人入息课税申请书 miZ&9m  
application of fund 资金应用 aE(j_`L78  
application to release as liquidator and to destruct the books of accounts and documents jDO[u!J6.%  
申请免除清盘人职务及毁灭帐簿与文件 H-o>|C  
appointed actuary 委任精算师 bR!*z
  
appointed auditor 委任核数师；委任审计师 BHw/~Hd4  
appointed trustee 委任的受托人 @bj3N  
appointer 委任人 H:BWv08~5  
apportioned pro rata 按比例分摊 xW\iME  
apportionment 分配；分摊 u%vq<|~-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LCRZ<?O[|  
apportionment formula 分摊方程式 {?' DZR s  
apportionment of estate duty 遗产税的分摊 2!b+}+:  
appraisal 估价；评估 -HU5E>xG  
appreciable growth 可观增长 Pp[?E.]P  
appreciable impact 显着影响 v(/T<^{cuk  
appreciable increase 可观增长 Zi fAn  
appreciation 增值；升值 TPrqb  
appreciation against other currencies 相对其他货币升值 G
t^Fj&^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OXuBtW*,z+  
appreciation tax 增值税 q8{)27f,  
appropriation 拨款；拨用；拨付 C-abc+/  
appropriation account 拨款帐目 ;X ]+r$_  
Appropriation Bill 拨款法案 dk9'C  
appropriation-in-aid system 补助拨款办法 }Q?,O  
approved assets 核准资产 "-+5`!Y  
approved basket stock 认可一篮子证券 hYMo5?  
approved budget 核准预算 V!F# ek:  
approved charitable donation 认可慈善捐款 <m#ov G6  
approved charitable institution 认可慈善机构 "$*&bC#dE  
approved currency 核准货币；认可货币 B#_<?  
approved estimates 核准预算 Vs)Pg\B?  
approved estimates of expenditure 核准开支预算 #?Z>o16,u  
approved overseas insurer 核准海外保险人 rn7eY  
approved overseas trust company 核准海外信托公司 {]/}3t  
approved pooled investment fund 核准汇集投资基金 %(,Kj ~0  
approved provident fund scheme 认可公积金计划 XP"lqy
Ai  
approved provision 核准拨款 =r=YV-D.  
approved redeemable share 核准可赎回股份 <T[wZ[l  
approved regional stock 认可地区性证券 [kIiKLX  
approved retirement scheme 认可退休金计划 ZzNp#FrX"  
approved subordinated loan 核准附属贷款 x4PA~R  
arbitrage 套戥；套汇；套利 c_e2'K:  
arbitrageur 套戥者；套汇者 fG107{!g=  
arbitrary amount 临时款项 db%o3>>e  
arrangement 措施；安排；协定 ]4m;NId  
arrears 欠款 =G%k|  
arrears of pay 欠付薪酬 tk@ T-;  
arrears of revenue 逾期未收税款；逾期未收的帐项 0w
CJNXm  
articles of association 组织章程；组织细则；组织章程细则 -rSpgk0wL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RjY(MSc  
ascertainment of profit 确定利润 .mzy?!w0q  
"Asia Clear" “亚洲结算系统” P5Y:c@
u2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 gwj+~vSfi  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "/e:V-W   
Asian Development Fund [ADF] 亚洲发展基金 z %Ty;  
Asian dollar bond 亚洲美元债券 *E0dCY$  
Asian dollar market 亚洲美元市场 /*)zQ?N  
Asian dollar rate 亚洲美元利率 ~.?,*q7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 pPSmSWD?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {;6Yi!  
asked price 沽盘；喊价；索价；卖方报价 :d v{'O  
assessable income 应评税入息 d7.}=E.L  
assessable loss 应评税亏损 ^u@"L  
assessable profit 应评税利润 {2EIvKu3:  
assessable value 应评税值 )aov]Ns  
assessed profit 估定利润 FA}dKE=c Q  
assessed value 经评估价值 ;by`[)  
assessment 评税；评定；估价；评税单 V7Z+@e-5  
assessment number 评税编号；估价编号 Em?Z  
assessment of additional tax 补加税评税 ' XJ>;",[  
assessment of performance 业绩评估；实绩评价 SW!lSIk  
Assessor 评税主任 U_t[J|  
asset price bubbles 资产价格泡沫 p.1@4kgK&r  
asset-backed securities 具资产保证的证券 6;WfsG5  
assets accretion 资产增值 {Jf["Z  
assets and liabilities 资产与负债 uIOnP  
assets betterment statement 资产递增表；资产改进表 nKI]f`P7  
assets lending 实物放款；有抵押贷款 a:*8S
ovI  
assets of the company passing on the death 死者去世时转移的公司资产 + niz(]  
assets pledged as security for liabilities 用作负债抵押的资产 ]W^F!p~eC  
assets portfolio 资产投资组合 N?Byp&rqI<  
assets price 资产价格 o gec6u}  
assets quality 资产质素 5eP8nn.D  
assets realization 资产变现 hXBAs*4DV8  
assets refinancing arrangement 资产再集资安排 i^SuVca  
assets securitization 资产证券化 V*X6 <}  
assets situated outside Hong Kong 在香港以外地方的资产 J?]wA1
 
assets stripping 削减资产；拆卖资产 I!FIV^}Z(  
assets value 资产值 kjVUG >e>  
assignee 承让人 cZB?_[Cp  
assignment 转让；转让书；转让契 tk'1o\@p9b  
assignment of interest 权益转让 rucgav  
assignment of letters patent and trade mark 专利证书及商标转让 @ev"{dY  
assignment of property 物业转让；物业转让书 N`3q54_$  
assignment right 转让权 w$Zi'+&*  
assignor 转让人 v
Ge];  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0_F6t-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b.mcP@  
associate member 附属会员 87; E#2  
associated body corporate 相联法人团体 T?vM\o%i3  
associated company 相联公司；联属公司 UoAHy%Y<%  
associated corporation 相联法团 ZqtL4M~9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?VUU[h8"v5  
公认会计师公会〔英国〕 k!?sHUAj  
Association of Futures Exchange Brokers 香港期货经纪协会 d}@b 3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K/xn4N_UX  
association of underwriters 承保人组织 99<]~,t=5  
assumption of control 接管 Gw!VPFV>W  
assurance 担保；保险；转易；转易书 sIUhk7Cd8  
assurance of interest 权益的转易 =35g:fL  
at 19XX price 按一九ＸＸ年价格计算 oT76)O  
at a discount 按赔价计算；按贴水价格计算；打折扣 uX82q.u_y  
at a premium 按溢价计算；按升水价格计算 %.k~L  
at call 通知付款；按通知 Z3C]n,I  
at constant market price 按固定市价计算 ,z4)A&F[c;  
at constant price 按固定价格计算 _"_ 21uB  
at cost 按成本计算 %rE:5)  
at current market price 按当时市价计算；按现时市价计算 PHQ7  
at current price 按当时价格计算；按现时价格计算  |2<y  
at factor cost 按要素成本计算；按生产要素成本计算 3jSt&+  
at money-of-the-day price 按付款当日价格计算 I+08tXO  
at or better 按指定或较佳价位〔买卖指令〕 pco:]3BF6  
at par 按面值计算；平价 G>siyUh  
at sight 见票即付 B*0TM+  
at the close 按收市盘 Y-yozt  
at the opening 按开市盘 #mT\B[4h  
attestation 见证；见证条款 .r ,wc*SF  
at-the-money option 平价期权 Pz\4#E]  
attorney 受权人；受托代表人 (G1KMy  
attornment 新拥有人承认书
8jBrD1  
attributable profit 可归属利润 olm0O (9  
attributable share value 可归属股份价值 f.yvKi.Cm  
Auckland Stock Exchange 奥克兰证券交易所 k^VL{z:EWB  
auction 拍卖 Q$Q>pV;uH  
auctioneer 拍卖商 `$PdI4~J  
audit 审计；核数 ]rNM3@bVy  
Audit Commission 审计署 v11Uw?CM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !uZ)0R  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 >X@4wP7l  
audit review 帐目审查 "SMRvi57T  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hFMJDGCw>Q  
audited account 审计帐目；经审计的帐目 ke2zxX2f  
audited annual account 经审计的周年帐目 U/}("i![Dy  
audited balance sheet 经审计的资产负债表 V ,+&.A23  
auditor 核数师；核数主任；审计师 >Hr&F nh+  
auditor's certificate 核数师证明书；审计师证明书 ~ 3!yd0[k  
auditor's report 核数师报告；审计师报告 hs;YMUA"  
Aussie bond 澳元债券 :)9CG!2y<M  
austerity budget 紧缩预算 Ew< sK9[o  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'c7'iDM  
Australia All Ordinaries Index 澳洲所有普通股票指数 <z.Y#{p?k  
Australian Dollar [AUD] 澳元 As{Q9o5j/  
Australian Options Market 澳大利亚期权市场 e w%rc.;  
Australian Securities Commission 澳洲证券事务监察委员会 p>ba6BDJT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4h*c{do  
Australian Stock Exchange 澳大利亚证券交易所 %LM2CgH V  
Austrian Schilling [ATS] 奥地利先令 |*fi!nvk@  
authentication 认证；鉴证 dI(1L~  
authority to purchase 委托购买证；委购书 K#%@4]jO3  
authorization 认可；核准；授权；授权书 }HCt=W`  
authorization by direction 指示授权 &0*7]Wo*  
authorization by instruction 指令授权 (Sv=R(_s  
authorization by warrant 令状授权 :$=]*54`T  
authorization of unit trust 单位信托的认可 + *W%4e  
authorized agent 指定代理人 MZrLLnl6\  
authorized capital 法定资本 dz6&TdEl  
authorized clerk 出市员 tf3R  
authorized dealer 认可交易商 V3S"LJ  
authorized financial institution 认可财务机构 uQ
hI)  
authorized fund 认可基金 gB<1;_KW  
authorized fund house 获授权的基金公司；认可基金公司 m2a[E0  
authorized institution 认可机构 ul-O3]\'@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /$\N_`bM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 P7 h^!a/  
authorized insurer 获授权保险人；获认可承保人 6:Hd`  
authorized investment 特准投资项目 %zKTrsMZ  
authorized person 获授权人 +xL' LCx  
authorized representative 获授权代表 " k0gZb  
authorized share capital 法定股本 Y=?Tm,z4  
automated quotation system 自动报价系统 Cl8S_Bz  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] o$p] p9  
自动交易系统〔香港期货交易所有限公司〕 og?L 9  
automatic adjustment mechanism 自动调整机制 *b4W+E  
automatic adjustment system 自动调整系统 Z!+n/ D-1  
Automatic Clearing House 自动票据交换所 Y1wH_!%b  
automatic exchange rates accumulation system 自动化汇率累集系统 %ONU0xtqk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 J4]tT pu"K  
automatic teller machine [ATM] 自动柜员机 !59,<N1Iu  
autopay 自动转帐 Q<Q?#v7NX  
available assets 可用资产 0 wjL=]X1e  
available fiscal reserve 现存财政储备 eemC;JV%  
available profit 可用利润 5oe{i/#di  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F2>W{-H+  
average 平均；平均数；海损 .~a.mT  
average basic salary 平均基本薪金 kp-`_sDg  
average consumer expenditure 平均消费开支；一般消费开支 g_3Ozy  
average cost 平均成本 3dx.%~c  
average cost of land production 增辟土地平均成本 *kt|CXxAS8  
average daily turnover 平均每日成交额 *qA:%m3  
average daily wage rate 平均每日工资率 <lZVEg  
average expenditure pattern 平均开支模式 w5+(A_  
average growth rate 平均增长率 Yc:>Yzj(z  
average net fixed assets 固定资产平均净值 Z5V_?bm$  
average of relatives 相对价格平均数 a"{b}UP  
average price 平均价格 OI,F,4e  
average propensity to consume 平均消费倾向；一般消费倾向 j;<s!A#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _G$21
=  
average rate 平均率 J1R5_b  
average revenue 平均收入；平均收益 2"QcjFW%  
average stock 平均库存；平均存货 *`40
B6dEr  
average yearly rent 平均年租 nGM;|6x"8|  
avoidance of double taxation 避免双重课税 mhMTn*9  
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 b w!  
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