一些有用的会计术语(也不知道发的地方对不对)A

A: Fm5Q&'`l  
A share Ａ股；甲类股份 Yz\ N&0"  
abatement of tax 减税；减扣免税额 WL1\y|  
ABN AMRO Bank N.V. 荷兰银行 $ser+Jt=  
above-the-line expenditure 线上项目支出；经常预算支出 ceG&,a$\  
above-the-line receipt 线上项目收入；经常预算收入 *QE"K2\5  
ABSA Asia Limited 南非联合亚洲有限公司 *gDl~qNRoS  
absolute change 绝对数值变更 NH4?q!'G  
absolute expenditure 实际开支 ^Q\XGl  
absolute guideline figure 绝对准则数字 qe%
V#c  
absolute interest 绝对权益 CdL.?^  
absolute order of discharge 绝对破产解除令 ot }6D  
absolute profit margin 绝对利润幅度 #1gO?N(<=  
absolute value 实值；绝对值 ;{gT=,KQ`  
absolutely vested interest 绝对既得权益 3ev-Iqz  
absorbed cost 已吸收成本；已分摊成本 +`Pmq}ey  
absorption 吸收；分摊；合并 W-m"@<Z  
absorption rate 吸收率；摊配率；分摊率 E30Z`$cz:  
ACB Finance Limited 亚洲商业财务有限公司 MMd.0JuaO  
acceptable form of reciprocity 合理的互惠条件 `XgFga)  
acceptable rate 适当利率；适当汇率 B`1kGEx .  
acceptance agreement 承兑协议 ?-,6<K1  
acceptance for honour 参加承兑 8kH<$9  
acceptor 承兑人；接受人；受票人 3+V#[JBJv  
acceptor for honour 参加承兑人 `[Sl1saZ$S  
accident insurance 意外保险 $@.jZ_G  
Accident Insurance Association of Hong Kong 香港意外保险公会 i?-Y  
accident insurance scheme 意外保险计划 F&az":  
accident year basis 意外年度基准 H%z/v|e6  
accommodation 通融；贷款 PJK9704 6  
accommodation bill 通融票据；空头票据 ;MPKJS68@  
accommodation party 汇票代发人 9go))&`PJL  
account balance 帐户余额；帐户结余 oj@g2H5P  
account book 帐簿 CmnHh~%  
account collected in advance 预收款项
F>-}*o  
account current book 往来帐簿 ;7j,MbU  
account of after-acquired property 事后取得的财产报告 *|KVN&#  
account of defaulter 拖欠帐目 x<>YUw8`  
account payable 应付帐款 M4:s;@qZ.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 l!@ 1u^v2  
account receivable 应收帐款 (O0byu}  
account receivable report 应收帐款报表 p[qg&VKB  
account statement 结单；帐单；会计财务报表 9!#EwPD$#  
account title 帐户名称；会计科目 gr+Pl>C{  
accountant's report 会计师报告 M*`hDdS  
Accountant's Report Rules 会计师报告规则 y/tSGkMv  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $r15gfne>  
Accounting Arrangements 《会计安排》 30d#Lq  
accounting basis 会计基础 $3\
,h;y  
accounting by Official Receiver 破产管理署署长呈交的帐目 YlKFw|=  
Accounting Circular 《会计通告》 Y0RgJn  
accounting class 会计类别 ^Xs]C|=W  
accounting date 记帐日期；会计结算日期 q.T:0|  
accounting for money 款项核算 H,K`6HH  
Accounting Officer 会计主任 ?1w"IjUS  
accounting period 会计报告期；会计期 ag;dc  
accounting policy 会计政策；会计方针 FN\GE\H  
accounting practice 会计惯例 pkk4h2Ah  
accounting principle 会计准则 "dtlME{Bx  
accounting record 会计记录 fRNP#pi0u  
accounting report 会计报告 o;J;k_[MX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y-a|Lu*  
Accounting Society of China 中国会计学会 ^P$7A]!  
accounting statement 会计报表 t$I|E  
accounting system 会计制度；会计系统 l"\uf(0K  
accounting transaction 会计事项；帐务交易 U=m=1FYaG  
accounting treatment 会计处理 m&/=&S  
accounting year 会计年度 ~kb{K;  
accretion 增值；添加 >];"N{ A  
accrual 应计项目；应累算数目
S>t>6
&A  
accrual basis 应计制；权责发生制 kEP<[K  
accrual basis accounting 应计制会计；权责发生制会计 niWx^gKb$  
accrue 应累算；应计 Pm?B 9S  
accrued benefit 应累算利益 T*+A.G@L"  
accrued charges 应计费用 A3q*$.[  
accrued cumulative preference share dividend 应累算的累积优先股股息 ch })ivFP[  
accrued expenses 应累算费用 >nM%p4E  
accrued interest payable 应付利息；应计未付利息 -nR\,+N  
accrued interest receivable 应收利息；应计未收利息 28UVDG1?  
accrued right 累算权益 A*i_|]Q  
accruing profit 应累算的利润  S^j,f'2  
accumulated fiscal reserve 累积财政储备 s|2}2<+  
accumulated profit 累积利润；滚存溢利 PGX+p+wB  
accumulated reserve 累积储备 Uw <{i  
accumulation of surplus income 累积收益盈余 M-Sv1ZLh  
acquired assets 既得资产 :Q-F9o J  
acquisition 收购；购置；取得 XU9'Rfp  
acquisition cost 购置成本 &t3Jv{  
acquisition expenses 购置费用 w2zp#;d  
acquisition of 100% interest 收购全部股权 hW' H
T  
acquisition of control 取得控制权 %\I.DEYH  
acquisition of fixed assets 购置固定资产 hQ';{5IKvC  
acquisition of shell “买壳” $E.XOpl&I  
acquisition price 收购价  SFpQ#  
act of God 天灾 ~:Mm<*lL%  
acting partner 执事合伙人 }N,>A-P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 e{!vNJ0`  
active partner 积极参与的合伙人 H(> M   
active trading 交投活跃 (oYW]c}G,  
actual circulation 实际流通 .@k*p>K  
actual cost 实际成本 KyLp?!|>  
actual expenditure 实际开支；实际支出 <[hz?:G"$  
actual income 实际入息；实际收入；实际收益 /80YZ   
actual market 现货市场 .'lN4x  
actual price 现货价；实际价格 3dm'xetM  
actual profit 实际利润 Ef,Cd[]b  
actual quotation 实盘；实际价位；实际报价 >FF1)~  
actual year basis 按实际年度计算 L_?$ayZ;  
actuals 实货 a
5V=!OoMk  
actuarial investigation 精算调查 o5 WW{)Q  
actuarial principle 精算原则 _9kIRmT{  
actuarial report 精算师报告 Tl3"PIb  
Actuarial Society of Hong Kong 香港精算学会 6K 4+0xXv  
actuarial valuation 精算师估值 YoAg  
actuary 精算师 W4vBf^eC  
ad referendum agreement 暂定协议；有待覆核的协定 RIjM(P  
ad valorem duty 从价税；按值征税 D]u=PqHk2  
ad valorem duty system 从价税制 *P xf#X  
ad valorem fee 从价费 xa#gWIP*  
ad valorem tariff 从价关税 QJSr:dP4dG  
additional allowance 额外免税额 (\vXA4Oa,  
additional amount for unexpired risk 未过期风险的额外款额 . r`[  
additional assessable profit 补加应评税利润 c<tmj{$  
additional assessment 补加评税 :e2X/tl#  
additional commitment 额外承担 q"nGy#UWR  
additional commitment vote 额外承担拨款 zs8I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v<&v]!nF  
additional dependent parent allowance 供养父母额外免税额 sykFSPy`'  
additional provision 额外拨款 sN]Z #7  
additional stamp duty 附加印花税 rPO}6lsc  
additional tax 补加税罚款；补加税款 >EIrw$V$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x'i0KF   
adjudged bankrupt 被裁定破产 #LWg"i  
adjudicated bankrupt 裁定破产人 a))*F!}c  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B.K
4!/cF  
adjudication of bankruptcy 裁定破产；宣告破产 3;Hd2 ;G  
adjudication of insolvency 裁定无力偿还债务 2AK}D%jfc  
adjusted actual 经调整的实数；调整后的实数 6x4_b  
adjusted current assets 经调整的流动资产；调整后的流动资产 kqf8=y  
adjusted figure 经调整的数字；调整后的数额 m6MaX}&zv  
adjusted liabilities 经调整的负债；调整后的负债 S@A<6  
adjusted loss 经调整的亏损；调整后的亏损 or.\)(m#(  
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 5"gL
.Ez  
adjusted profit 经调整的利润；调整后的利润 rzT{-DZB[4  
adjusted surplus 经调整的盈余额；调整后的盈余额 kM`7EP
k  
adjusted value 经调整的价值；调整后的价值 CQ18%w6  
adjustment 调整；修订；理算〔保险〕 iZC`z }  
adjustment centre 调剂中心 cL7C2wB`  
adjustment lag 调整过程的时间差距；调整时差 gjZx8oIoP  
adjustment mechanism 调整机制 u+z~  
adjustment of loss 亏损调整 ^ItAW$T]F  
adjustment process 调整过程；调整程序 hr~.Lj5^W  
adjustment range 调整幅度 +WLD  
administered exchange rate 受管制汇率 $5L(gn[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'tuBuYD\  
administration expenses 行政费用 la`"$f  
administration fee 手续费；行政费 $W,zO|-  
administration in bankruptcy 破产管理 -'ZxN'*%  
administration order 遗产管理令 V16%Ne  
administrator 管理人；遗产管理人 61,O%lV  
administrator of the estate 遗产管理人 O6]u!NqG  
admission of debt 债项承认书 ]_#SAhOR)  
admission of proof 接纳债权证明 gh61H:tkR  
advance 放贷款项；垫付款项；预支款项；预付款项 <<<NXsH  
advance account 暂支帐目；预付款帐户 (&c,twa~  
advance compensation 预付补偿金 GNZ#q)qT  
advance from shareholder 股东垫款 {(0I
d!  
advance pending reimbursement 预支以待日后付还 fTgbF{?xh  
advanced economy 先进经济体系 }4KW@L[g  
advancement 预付；预付财产 zbg+6qs})  
advances warrant 垫款令 Pz1G<eh#{g  
advancing 贷出 mu>] 9ZW  
adverse balance 逆差 UR,?!rJ^B  
adverse exchange 逆汇 ^U{P3%uZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;@4sd%L8V  
advice for collection 托收通知书 UN(3i(d  
advice of drawing 提款通知书；汇票通知书 A^L?_\e6  
advice of payment 付款通知 e^WqJ7j  
Advisory Committee [Securities and Futures Commission] 5L3{w+V  
谘询委员会〔证券及期货事务监察委员会〕 ' &N20w  
Advisory Committee on Diversification 经济多元化谘询委员会 cNeiD@t3V&  
affidavit 誓章；遗产申报誓章 KBj@V6Q  
affidavit of no receipt 述明无收款的誓章 ~'{VaYk]v  
affiliate 联号；联营公司；附属公司 |*1xrM:v~  
affiliated company 附属公司；联号；联营公司 r\RFDj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hXTYTbTX  
affordability 负担能力 Q@Dkl F  
African Development Bank [AfDB] 非洲开发银行 )Y8qWJU  
after-acquired property 事后取得的财产 ?FDJqJM  
after-hours dealing 市后交易 8})|^%@n  
after-tax profit 税后盈利；税后利润；税后溢利 tWX7dspx/  
agency agreement 代理协议 wPQ&Di*X}  
agency expenses 代理机构的开支 >uW^.e "F  
agency fee 代理费 -#OwJ*-U  
Agency Law 《代理法》 b=G4MZQ  
agent 代理人；承销人 Yx 3|G  
agent of company 公司代理人 /N%zwj/*  
agent's fee 代理人费；经纪费 g/B\ObY  
aggregate 总计；总数；总体数字 m{O Dz:  
aggregate amount 总款额；总额 MYu`c[$jZ  
aggregate assets and liabilities 总体资产与负债 ydyG}XI
7V  
aggregate at constant price 按固定价格计算的总体数字 cdDY]"k  
aggregate demand 总需求 SctJxY(}!  
aggregate gross position 总持仓量 $>![wZ3  
aggregate limit 总限额 SdSg
n|S  
aggregate of salaries tax 合计薪俸税 Q[jI=$Q
)  
aggregate performance 总体表现；总体业绩 R.O  
aggregate supply 总体供应 ?
-S8yqe  
aggregate surplus 总盈余 wA1Ey:q  
aggregate total 整体总额 0}D-KvjyP  
aggregate value 总值；合计价值 HoL~j({  
aggregated basis 合计基准 y:C)%cv}*  
aggregated net chargeable income 合计应课税入息实额 L9$&-A9ix  
aggregation 合并计算；合计；总和 T?#s'd  
aggregation of incomes of husband and wife 夫妇入息合并计算 i0b.AA  
aggregation of property 财产的总和 '(TmV#3  
agio 差价；贴水 ?N`qLGRm  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 cB<O.
@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @o60c  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ?0uOR*y'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ot0U-G(  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 )# p.`J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .Nk}Z9L]k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ej{+U  
agreement for a settlement 授产协议 Xout:dn  
agreement for assignment 转让协议 [.ey_}X8  
agreement for sale 售卖协议；买卖协议 2'Y{FY_Z  
agreement for sale and purchase 买卖协议 PY2[S[  
agreement for the payment of interest 支付利息协议 dK`(BA{`3  
agreement for the repayment of money 还款协议 7oD y7nV4  
agreement of reinsurance 再保险协议 6N&|2:U  
Agricultural Bank of China 中国农业银行 ovB
=Zm  
air passenger departure tax 飞机乘客离境税 Y}S.37|+^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3hH>U%`-  
airport tax 机场税 hcQSB00D^  
alcohol duty 酒精税 9@Q&B+!  
alienation 让与；让渡；转让 O%52V|m}{  
alimony 生活费；赡养费 27Cz1[oX  
All Ordinaries Index [AOI] 所有普通股指数 D$QGLI9(  
all risks 全险；综合险 3Fgz)*Gu]  
All Sales Record for Stock Market 《股票市场成交报告》 eVrnVPkM  
Allied Capital Resources Limited 新联财务有限公司 )=y.^@UT@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q*Y4m8wY  
allocation letter 拨款信件 K[*h+Y
O  
allocation of fund 分配款项；预留款项 zUJ
x&5/  
allocation of profit 利润分配；溢利分配 
i},d[  
allocation warrant 拨款令 ;4l-M2  
allotment 分配；配股 fjcr<&{:  
allotment notice 股份配售通知；配股通知 Bpm,mp4g\#  
allotment of shares 股份分配 0e)lY='^_  
allowable 可获宽免；免税的 >CH  
allowable business loss 可扣除的营业亏损 "oHp.$+K  
allowable expenses 可扣税的支出 xm^N8  
allowance 免税额；津贴；备抵；准备金 hI*`>9l  
allowance for debts 债项的免税额 |y klT  
allowance for depreciation by wear and tear 耗损折旧免税额 'y< t/qo  
allowance for funeral expenses 殡殓费的免税额 bBy'v/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ywmyr[Uh'  
allowance for repairs and outgoings 修葺及支出方面的免税额 JaA&eT|  
allowance to debtor 给债务人的津贴 `(P "u  
alteration of capital 资本更改 W8< @sq~I  
alternate trustee 候补受托人 .#"1bRWpZ  
amalgamation 合并 w<Zdq}{jO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !X%S)VSMU  
ambit of charges 征税范围；收费范围 ZTr:xX{R6  
amended valuation 经修订的估值 Wa(W&]  
American Commodities Exchange 美国商品交易所 c$.
UE  
American Express Bank Limited 美国运通银行 FMoJ"6Q  
American Stock Exchange 美国证券交易所 Ih(:HFRMq6  
amortization 摊销 $|rCrak;  
amount due from banks 存放银行同业的款项 [+y&HNf  
amount due from banks abroad 存放海外银行同业的款项 fBf]4@{
  
amount due from holding companies 控股公司欠款 C?8PT/  
amount due from local banks 存放本港银行同业的款项 I; ^xAd3G  
amount due to banks 银行同业的存款 ?Y%}(3y  
amount due to banks abroad 海外银行同业的存款 @<|6{N<  
amount due to holding companies 控股公司存款 sf fV.cC`  
amount due to local banks 本港银行同业的存款 "v@);\-V  
amount due to outport banks 外埠银行同业的存款 6euR'd^Qi  
amount for note issue 发行纸币的款额 1]"D%U=  
amount of bond 担保契据的款额 2@rp<&s  
amount of consideration 代价款额 WfRVv3Vm  
amount of contribution 供款数额 jMTRcj];(  
amount of indebtedness 负债款额 52da]BW<  
amount of principal of the loan 贷款本金额 wj}=@HS,3!  
amount of rates chargeable 应征差饷数额 )t*S'R  
amount of share capital 股本额 <}<#W/  
amount of sums assured 承保款额 qi(&8in  
amount of variation 变动幅度 SRP5P,-y  
amount of vote 拨款数额 nWKO8C>  
amount payable 应付款额 ,m2A p\l  
amount receivable 应收款额 hT.4t,wa8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EV:_Kx8fP  
analysis 分析 Vp|2wlFE-  
ancillary risk 附属风险 k&WUv0  
annual account 周年帐目；周年帐目报表；年度决算；年结 (irk$d %  
annual accounting date 年结日期 Dq{:R  
annual allowance 每年免税额；年积金；年度津贴；年津 ~&t!$  
annual balance 年度余额 {k kAqJ  
annual disposable income 每年可动用收入 i:C.8hmAE  
annual estimates 周年预算 ;+TMx(  
annual fee 年费 7
ESN!  
annual general meeting 周年大会 J>><o:~@  
annual growth rate 年增率；每年增长率 k}- "0>  
annual long-term supplement 长期个案每年补助金 mfj4`3:NV  
annual pensionable emolument 可供计算退休金的年薪 \El|U#$u'  
annual report 年报 YI L'YNH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N<p5p0  
annual return 周年报表；周年申报表；每年报税表格 AmP#'U5  
Annual Return Rules 《周年报表规则》 ue,#,
3{m  
annual review of consumer prices 每年消费物价回顾 -L+\y\F  
annual roll-forward basis 逐年延展方式 @<hF.4,]  
annual salary 年薪
R1II k  
annual statement 年度报表；年度决算表 !y.ei1diw  
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 KK@ &q  
annuitant 年金受益人 K4iI:  
annuity 年金 eKL]E!  
annuity contract 年金合约 H|grb
Tv,  
annuity on human life 人寿年金 h=uiC&B  
antecedent debt 先前的债项 _cW_u?0X:  
ante-dated cheque 倒填日期支票 GwTT+  
anticipated expenditure 预期开支 ^`l"'6  
anticipated net profit 预期纯利 { z-5GH|  
anticipated revenue 预期收入 Hlz'a1\:O]  
anti-inflation measure 反通货膨胀措施 pw0Px  
anti-inflationary stance 反通货膨胀立场 |Dl*w/n  
apparent deficit 表面赤字 sjkWz2]S  
apparent financial solvency 表面偿债能力 C4&U:y<ju  
apparent partner 表面合伙人 b7?U8/#'  
application for personal assessment 个人入息课税申请书 MDMtOfe|  
application of fund 资金应用 i58ZV`Rk`  
application to release as liquidator and to destruct the books of accounts and documents *54>iO- c  
申请免除清盘人职务及毁灭帐簿与文件 JoZqLy!@
 
appointed actuary 委任精算师 r~ZS1Tp  
appointed auditor 委任核数师；委任审计师 5F'%i;)oq  
appointed trustee 委任的受托人 r^?)F?n!  
appointer 委任人 aR`_h=a  
apportioned pro rata 按比例分摊 EJWOXxU  
apportionment 分配；分摊 (%``EIc<8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !7ei1  
apportionment formula 分摊方程式 ( rA\_FOJ  
apportionment of estate duty 遗产税的分摊 Mfnlue](  
appraisal 估价；评估 Op
WeW  
appreciable growth 可观增长 A8=e
?%  
appreciable impact 显着影响 [5>S-Z  
appreciable increase 可观增长 \[Sm2/9v  
appreciation 增值；升值 s`$NW^']
 
appreciation against other currencies 相对其他货币升值 CQ@#::'F1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vGx?m@
  
appreciation tax 增值税 #G'S ve?  
appropriation 拨款；拨用；拨付 }"F ?H:\  
appropriation account 拨款帐目 4yA9Ni  
Appropriation Bill 拨款法案 ?b!CV   
appropriation-in-aid system 补助拨款办法 ti$oZ4PpF  
approved assets 核准资产 N&6_8=3z  
approved basket stock 认可一篮子证券 b@nri5noBm  
approved budget 核准预算 .`oJcJ  
approved charitable donation 认可慈善捐款 b&\3ps  
approved charitable institution 认可慈善机构 jF%)Bhn(  
approved currency 核准货币；认可货币 W&fW5af
9  
approved estimates 核准预算 @4 zi]v  
approved estimates of expenditure 核准开支预算 ek<PISlci  
approved overseas insurer 核准海外保险人 hQgk.$g  
approved overseas trust company 核准海外信托公司 FRl3\ZDqrb  
approved pooled investment fund 核准汇集投资基金 oV0LJ%  
approved provident fund scheme 认可公积金计划 ga4/,   
approved provision 核准拨款 e%P+KX  
approved redeemable share 核准可赎回股份 #6Efev  
approved regional stock 认可地区性证券 _n-VgPRn  
approved retirement scheme 认可退休金计划 v#Cz&j  
approved subordinated loan 核准附属贷款 W0
+gfg  
arbitrage 套戥；套汇；套利 ({;P#qCX  
arbitrageur 套戥者；套汇者 6v
D]@AF  
arbitrary amount 临时款项 yt/20a  
arrangement 措施；安排；协定 6%\7.h  
arrears 欠款 .ujs`9d_-  
arrears of pay 欠付薪酬 \_*?R,$3Y,  
arrears of revenue 逾期未收税款；逾期未收的帐项 S5:"_U  
articles of association 组织章程；组织细则；组织章程细则 |i,zY{GI+2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OqfhCNAY  
ascertainment of profit 确定利润 Bo\a  
"Asia Clear" “亚洲结算系统” WUE)SVf  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 N<#S3B?.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J~_L4*Jw  
Asian Development Fund [ADF] 亚洲发展基金 nU
I63?  
Asian dollar bond 亚洲美元债券 t*Z .e.q+  
Asian dollar market 亚洲美元市场 kPx]u\  
Asian dollar rate 亚洲美元利率 P#dG]NMf  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 l _kg3e4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 u
+2xrzf  
asked price 沽盘；喊价；索价；卖方报价 Yv#J`b@y  
assessable income 应评税入息 &A ;3; R  
assessable loss 应评税亏损 P?Gd}mdX?m  
assessable profit 应评税利润 `^XRrVX<  
assessable value 应评税值 x
'E'jh%  
assessed profit 估定利润 [?|l X$<  
assessed value 经评估价值 lKh2LY=j  
assessment 评税；评定；估价；评税单 VTy,43<  
assessment number 评税编号；估价编号 _ 6+,R  
assessment of additional tax 补加税评税 "?2  
assessment of performance 业绩评估；实绩评价 aH5t.x79b  
Assessor 评税主任 I3}HNGvU  
asset price bubbles 资产价格泡沫 ]t.WJC %  
asset-backed securities 具资产保证的证券 zh#OD{  
assets accretion 资产增值 ue6/EN;}  
assets and liabilities 资产与负债 ,$MWk(S  
assets betterment statement 资产递增表；资产改进表 bm|Jb"T0b  
assets lending 实物放款；有抵押贷款 Nt`F0 9S  
assets of the company passing on the death 死者去世时转移的公司资产 Z/V`Z* fy  
assets pledged as security for liabilities 用作负债抵押的资产 UA69_E{JCH  
assets portfolio 资产投资组合 zer&`Vr  
assets price 资产价格 m6~ sKJV  
assets quality 资产质素 ?MV[=LPL  
assets realization 资产变现 tMD^$E"C  
assets refinancing arrangement 资产再集资安排 U<ku_(2"#  
assets securitization 资产证券化 -dc5D@4`#s  
assets situated outside Hong Kong 在香港以外地方的资产 x*,q Rew  
assets stripping 削减资产；拆卖资产 t7C!}'g&'  
assets value 资产值 9}%~w(P  
assignee 承让人 |kBg8)
.B  
assignment 转让；转让书；转让契 M(.uu`B  
assignment of interest 权益转让 )[y!m9Vn  
assignment of letters patent and trade mark 专利证书及商标转让 )H[h53bIq  
assignment of property 物业转让；物业转让书 5@R15q@c6n  
assignment right 转让权 ~_dBND?  
assignor 转让人 K]H"qG.K  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 z._C*c  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d+YVyw.z  
associate member 附属会员 Q8}TNJsU  
associated body corporate 相联法人团体 \jF" nl  
associated company 相联公司；联属公司 vc>^.#7
 
associated corporation 相联法团 ??$i*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] BRo R"#'  
公认会计师公会〔英国〕 eLDL  "L  
Association of Futures Exchange Brokers 香港期货经纪协会 P\*2c*,W;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W G3mQ\k  
association of underwriters 承保人组织 dN$D6*  
assumption of control 接管 3&a*]
  
assurance 担保；保险；转易；转易书 X*0eN3o.  
assurance of interest 权益的转易 C)&gL=O*$  
at 19XX price 按一九ＸＸ年价格计算 _-|yCo  
at a discount 按赔价计算；按贴水价格计算；打折扣 @,yFY  
at a premium 按溢价计算；按升水价格计算 D*d 3w  
at call 通知付款；按通知 GM9]>"#o\  
at constant market price 按固定市价计算 +s+PnZ%0V  
at constant price 按固定价格计算 wa(Wit"-  
at cost 按成本计算 bOdsMlJkN  
at current market price 按当时市价计算；按现时市价计算 3IU$  
at current price 按当时价格计算；按现时价格计算 yO$r'9?,*  
at factor cost 按要素成本计算；按生产要素成本计算 VuO)  
at money-of-the-day price 按付款当日价格计算 HonAK  
at or better 按指定或较佳价位〔买卖指令〕 32iWYN  
at par 按面值计算；平价 #cp$ltY  
at sight 见票即付 ~u?x{[  
at the close 按收市盘 :r vO8.\  
at the opening 按开市盘 )<}VP&:X  
attestation 见证；见证条款 A_6/umF[ZA  
at-the-money option 平价期权 >"sKfiM)b  
attorney 受权人；受托代表人 Tg<>B  
attornment 新拥有人承认书 QRg"/62WCD  
attributable profit 可归属利润 4Rrw8Bw  
attributable share value 可归属股份价值 3-9J"d!  
Auckland Stock Exchange 奥克兰证券交易所 @ @3)D%h  
auction 拍卖 D:6x*+jah)  
auctioneer 拍卖商 r0Y?X\l*  
audit 审计；核数 mTXNHvv  
Audit Commission 审计署 8eS@<[[F#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |j5AU  
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〕 T_oW)G  
audit review 帐目审查 654jS!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;K)?:  
audited account 审计帐目；经审计的帐目 I).^,%>Z)  
audited annual account 经审计的周年帐目 L!+[]tB  
audited balance sheet 经审计的资产负债表 )K\k6HC.  
auditor 核数师；核数主任；审计师 6&OonYsP  
auditor's certificate 核数师证明书；审计师证明书 uc"[qT(X  
auditor's report 核数师报告；审计师报告 My6]k?;}(  
Aussie bond 澳元债券 J<5vs3[9  
austerity budget 紧缩预算 vUIK4uR.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tI!R5q;k  
Australia All Ordinaries Index 澳洲所有普通股票指数 bb O;AiHD  
Australian Dollar [AUD] 澳元 soQv?4  
Australian Options Market 澳大利亚期权市场 !Lg}q!*%>V  
Australian Securities Commission 澳洲证券事务监察委员会 w=P<4bdT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {6=H/g=:i  
Australian Stock Exchange 澳大利亚证券交易所 e~2*>5\:  
Austrian Schilling [ATS] 奥地利先令 y?R <g^A  
authentication 认证；鉴证 .U(SkZ`6  
authority to purchase 委托购买证；委购书 -fSKJo#}|  
authorization 认可；核准；授权；授权书 i/O,`2  
authorization by direction 指示授权 P`IMvOs&  
authorization by instruction 指令授权 ++p& x{  
authorization by warrant 令状授权 v;F+fOo  
authorization of unit trust 单位信托的认可 T h- vG  
authorized agent 指定代理人 rY_C3;B  
authorized capital 法定资本 -JyODW#j  
authorized clerk 出市员 \ \mO+N47i  
authorized dealer 认可交易商 EH!EyNNb  
authorized financial institution 认可财务机构 =VX<eV  
authorized fund 认可基金 @=zBF'<.9  
authorized fund house 获授权的基金公司；认可基金公司 }~\].I6  
authorized institution 认可机构 ;uA_gn!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 n]ppO U|[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c&I,eds  
authorized insurer 获授权保险人；获认可承保人 #35S7G^@`  
authorized investment 特准投资项目 @SQ*/sw (c  
authorized person 获授权人 Fp|rMq
 
authorized representative 获授权代表 uTlT'9)  
authorized share capital 法定股本 Bdk{.oh6  
automated quotation system 自动报价系统 7i|hlk;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #V9hG9%8  
自动交易系统〔香港期货交易所有限公司〕 W!Ct[t  
automatic adjustment mechanism 自动调整机制 y3o4%K8  
automatic adjustment system 自动调整系统 M3ZJt'|  
Automatic Clearing House 自动票据交换所 ?=@Q12R)X  
automatic exchange rates accumulation system 自动化汇率累集系统 @Qsg.9N3K  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &40JN}  
automatic teller machine [ATM] 自动柜员机 [Ey%uh 6*  
autopay 自动转帐 %Ty {1'o  
available assets 可用资产 oWaIjU0  
available fiscal reserve 现存财政储备 9q,JqB  
available profit 可用利润 %Pvb>U(Xs  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5tCq}]q#P  
average 平均；平均数；海损 {ZIFj.2  
average basic salary 平均基本薪金 Nxs%~wZ  
average consumer expenditure 平均消费开支；一般消费开支 hr}R,BR|  
average cost 平均成本 \3Ald.EqtM  
average cost of land production 增辟土地平均成本 d<cbp[3F  
average daily turnover 平均每日成交额 I(kIHjV|  
average daily wage rate 平均每日工资率 .LTFa.jxA  
average expenditure pattern 平均开支模式 <!HDtN  
average growth rate 平均增长率 0@/E%T1c"  
average net fixed assets 固定资产平均净值 Nm:<rI,^  
average of relatives 相对价格平均数 ORPl^n-  
average price 平均价格 ,HO/Q6;N  
average propensity to consume 平均消费倾向；一般消费倾向 czsoD)N  
average propensity to save 平均储蓄倾向；一般储蓄倾向 m=l3O:~J  
average rate 平均率 C%7)sLWjJS  
average revenue 平均收入；平均收益 =/'*(\C2  
average stock 平均库存；平均存货 \,#4+&4b  
average yearly rent 平均年租 /g-X=|?F  
avoidance of double taxation 避免双重课税 :<7>-+pa  
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 MP&4}De  
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