一些有用的会计术语(也不知道发的地方对不对)A

A: 695V3R 7  
A share Ａ股；甲类股份 y`\@N"Cf  
abatement of tax 减税；减扣免税额 qAAX;N  
ABN AMRO Bank N.V. 荷兰银行 !ipR$ dM  
above-the-line expenditure 线上项目支出；经常预算支出 \?Z{hmN  
above-the-line receipt 线上项目收入；经常预算收入 Q3 u8bx|E  
ABSA Asia Limited 南非联合亚洲有限公司 w\(.3W7  
absolute change 绝对数值变更 NL!u<6y  
absolute expenditure 实际开支 ABQa 3{v  
absolute guideline figure 绝对准则数字 OjFLPGRCh  
absolute interest 绝对权益 =8t]\Y?  
absolute order of discharge 绝对破产解除令 +aJ>rR  
absolute profit margin 绝对利润幅度 x.f]1S7h[  
absolute value 实值；绝对值 fI{ESXU  
absolutely vested interest 绝对既得权益 tasIDoo+!J  
absorbed cost 已吸收成本；已分摊成本 Gf,`  
absorption 吸收；分摊；合并 ,24p%KJ*X  
absorption rate 吸收率；摊配率；分摊率 }@;ep&b*  
ACB Finance Limited 亚洲商业财务有限公司 UELy"z R  
acceptable form of reciprocity 合理的互惠条件 x,rlrxI  
acceptable rate 适当利率；适当汇率 >64P6P;S  
acceptance agreement 承兑协议 uEktQ_u[  
acceptance for honour 参加承兑 +@94;me  
acceptor 承兑人；接受人；受票人 8"U. Hnu  
acceptor for honour 参加承兑人 Fgp]l2*  
accident insurance 意外保险 mp=
z  
Accident Insurance Association of Hong Kong 香港意外保险公会 v{
(^1cX  
accident insurance scheme 意外保险计划 7uKNd *%  
accident year basis 意外年度基准 { &"CH]r  
accommodation 通融；贷款 M@`;JjtSA  
accommodation bill 通融票据；空头票据 ;g@4|Ro  
accommodation party 汇票代发人 T?x[C4wf+  
account balance 帐户余额；帐户结余 8dO!  
account book 帐簿 &7`^i.fh)  
account collected in advance 预收款项 YpH&<$x:  
account current book 往来帐簿 S'4(0j  
account of after-acquired property 事后取得的财产报告 A Y*e@nk\  
account of defaulter 拖欠帐目 UaWl6 Y&Vu  
account payable 应付帐款 "Q!(52_@J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |2RC#]/-Y  
account receivable 应收帐款 ,eTUhK  
account receivable report 应收帐款报表 I(V!Mv8j  
account statement 结单；帐单；会计财务报表 t; 4]cg:_  
account title 帐户名称；会计科目 !9[>L@#G  
accountant's report 会计师报告 _I)U%?V+  
Accountant's Report Rules 会计师报告规则 g'H$R~ag  
accounting and auditing procedure 会计与审计程序；会计与核数程序 G_0(
|%  
Accounting Arrangements 《会计安排》 n;@bLJ$W  
accounting basis 会计基础 d Vj_8>  
accounting by Official Receiver 破产管理署署长呈交的帐目 z2g3FUTX)b  
Accounting Circular 《会计通告》 VKq=7^W  
accounting class 会计类别 yKa{08X:  
accounting date 记帐日期；会计结算日期 4Uphfzv3D  
accounting for money 款项核算 o=50>$5jlS  
Accounting Officer 会计主任 EK;YiJ  
accounting period 会计报告期；会计期 vr6MU<  
accounting policy 会计政策；会计方针 cd(GvX'  
accounting practice 会计惯例 vgsJeV`}I  
accounting principle 会计准则 V!lZ\)  
accounting record 会计记录 lr`&mZ( j  
accounting report 会计报告 >Db;yC&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ov-icDMm  
Accounting Society of China 中国会计学会 OW3sS+y  
accounting statement 会计报表 cki81bOT  
accounting system 会计制度；会计系统 >4#)r8;dx  
accounting transaction 会计事项；帐务交易 Y0x%sz5  
accounting treatment 会计处理 y9x w 9l'  
accounting year 会计年度 `8AR_7i  
accretion 增值；添加 hp#W9@NR  
accrual 应计项目；应累算数目 %k;|\%B`  
accrual basis 应计制；权责发生制 (Tn- >).AO  
accrual basis accounting 应计制会计；权责发生制会计 0w)^)  
accrue 应累算；应计 l:j4Ft 8  
accrued benefit 应累算利益 N'^&\@)xiU  
accrued charges 应计费用 In18_bc  
accrued cumulative preference share dividend 应累算的累积优先股股息 U.DDaT1  
accrued expenses 应累算费用 M%ICdIc'  
accrued interest payable 应付利息；应计未付利息 6^eV"&+@  
accrued interest receivable 应收利息；应计未收利息 77\]B  
accrued right 累算权益 8,C*4y~  
accruing profit 应累算的利润 LIcM3_.  
accumulated fiscal reserve 累积财政储备 lu<xv  
accumulated profit 累积利润；滚存溢利 0`X]o'RxS  
accumulated reserve 累积储备 $,,op(  
accumulation of surplus income 累积收益盈余 P*FMwrJj>r  
acquired assets 既得资产 IF44F3(V4  
acquisition 收购；购置；取得 "uaMk}[ <!  
acquisition cost 购置成本 lfqiyYFm  
acquisition expenses 购置费用 t m7^yn:  
acquisition of 100% interest 收购全部股权 9~p[  
acquisition of control 取得控制权 c(!6^qk]!`  
acquisition of fixed assets 购置固定资产 ]ooIr
Y8  
acquisition of shell “买壳” !HnXXVW  
acquisition price 收购价 nQ5n-A&["  
act of God 天灾 A-ZN F4  
acting partner 执事合伙人 VU&7P/\f%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 U<DZ:ds?T  
active partner 积极参与的合伙人 Cj{1H([-  
active trading 交投活跃 :_g$.h%%  
actual circulation 实际流通 4lKq{X5<  
actual cost 实际成本 ?QFpv#4  
actual expenditure 实际开支；实际支出 wVEm:/;z&  
actual income 实际入息；实际收入；实际收益 ]Q>.HH  
actual market 现货市场 m 8aITd8  
actual price 现货价；实际价格 [_1G@S6Ex  
actual profit 实际利润 :9QZPsL  
actual quotation 实盘；实际价位；实际报价 9s6U}a'c  
actual year basis 按实际年度计算 G#d{,3Gq1  
actuals 实货 9f&C  
actuarial investigation 精算调查 >pp5;h8!  
actuarial principle 精算原则 "nw;NIp!  
actuarial report 精算师报告 b[o"7^H  
Actuarial Society of Hong Kong 香港精算学会 6YGubH7%_  
actuarial valuation 精算师估值 6]W=nAD  
actuary 精算师 BYVY)<v/  
ad referendum agreement 暂定协议；有待覆核的协定 q,93nhs "  
ad valorem duty 从价税；按值征税 *X+79vG:  
ad valorem duty system 从价税制 }a/x._[s  
ad valorem fee 从价费 J&.{7YF  
ad valorem tariff 从价关税 C|}iCB  
additional allowance 额外免税额 $ZugBh[b  
additional amount for unexpired risk 未过期风险的额外款额 Cjc6d4~  
additional assessable profit 补加应评税利润 Gn ~6X-l  
additional assessment 补加评税 r76
J N  
additional commitment 额外承担 @ycDCB(D}  
additional commitment vote 额外承担拨款 ??M"6k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xKuRh}^K  
additional dependent parent allowance 供养父母额外免税额 8~J(](QA  
additional provision 额外拨款 eHn7iuS8  
additional stamp duty 附加印花税 <vONmE a  
additional tax 补加税罚款；补加税款 __|+w<]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .QZaGw=,z  
adjudged bankrupt 被裁定破产 + HK8jCa  
adjudicated bankrupt 裁定破产人 i36eBjT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `w.n]TR  
adjudication of bankruptcy 裁定破产；宣告破产 _"bHe/'CI  
adjudication of insolvency 裁定无力偿还债务 &jslyQ#  
adjusted actual 经调整的实数；调整后的实数 mID"^NOi#  
adjusted current assets 经调整的流动资产；调整后的流动资产 60J;sGW  
adjusted figure 经调整的数字；调整后的数额 H!5\v
"]WB  
adjusted liabilities 经调整的负债；调整后的负债 nxWY7hU  
adjusted loss 经调整的亏损；调整后的亏损 ]:Nsf|C0  
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 E\as@pqo\p  
adjusted profit 经调整的利润；调整后的利润
mOy^vMa  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^c^#dpn  
adjusted value 经调整的价值；调整后的价值 +a^nlW9g  
adjustment 调整；修订；理算〔保险〕 bN]+_ mF  
adjustment centre 调剂中心 '8!YD?n  
adjustment lag 调整过程的时间差距；调整时差 PIu1+k.r?  
adjustment mechanism 调整机制 yku5SEJ\  
adjustment of loss 亏损调整 0 q}*S~  
adjustment process 调整过程；调整程序 62k^KO6Y  
adjustment range 调整幅度 a yCY~=i  
administered exchange rate 受管制汇率 JtEo'As:[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1IC~e^"  
administration expenses 行政费用 fI{&#~f4C  
administration fee 手续费；行政费 [5G6VNh=  
administration in bankruptcy 破产管理 6p?,(  
administration order 遗产管理令 WD]pU  
administrator 管理人；遗产管理人 oSyyd  
administrator of the estate 遗产管理人 ADDSCY=,  
admission of debt 债项承认书 ts\5uiB<%  
admission of proof 接纳债权证明 MZSy6v  
advance 放贷款项；垫付款项；预支款项；预付款项 \;qW 3~  
advance account 暂支帐目；预付款帐户 nExU#/*~^  
advance compensation 预付补偿金 wO'TBP  
advance from shareholder 股东垫款 YG@t5j#b  
advance pending reimbursement 预支以待日后付还 w<Wf?aG  
advanced economy 先进经济体系 YG3J$_?y0  
advancement 预付；预付财产 'gC_)rK*  
advances warrant 垫款令 /fZeWU0W  
advancing 贷出 jcuB  
adverse balance 逆差 ^l9N48]|?  
adverse exchange 逆汇 D8Ykg >B;&  
advertisement addressed to shareholders 在报章刊登的致股东通告 95 ;x=ju  
advice for collection 托收通知书 B@&4i?yJ  
advice of drawing 提款通知书；汇票通知书 CG0 M  
advice of payment 付款通知 !W5 (  
Advisory Committee [Securities and Futures Commission] qU%/W|LY  
谘询委员会〔证券及期货事务监察委员会〕 r^FhTzA=1  
Advisory Committee on Diversification 经济多元化谘询委员会 [fAV5U  
affidavit 誓章；遗产申报誓章 3Dng1}  
affidavit of no receipt 述明无收款的誓章 :~2vJzp@?  
affiliate 联号；联营公司；附属公司 2%LLSa  
affiliated company 附属公司；联号；联营公司 YB(Q\hT~\;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p1Jh0o8  
affordability 负担能力 b\yXbyjZ3.  
African Development Bank [AfDB] 非洲开发银行 06O2:5zF  
after-acquired property 事后取得的财产 JMrEFk  
after-hours dealing 市后交易 SxOC1+Oy  
after-tax profit 税后盈利；税后利润；税后溢利 TW)c#P43K  
agency agreement 代理协议 (s.0PO`  
agency expenses 代理机构的开支 c6h.iBJ
'  
agency fee 代理费 QRHu3w  
Agency Law 《代理法》 {:6r;TB  
agent 代理人；承销人 % tS,}ze  
agent of company 公司代理人 /t+f{VX$  
agent's fee 代理人费；经纪费 o /j*d3  
aggregate 总计；总数；总体数字 (;T^8mI2  
aggregate amount 总款额；总额 :r{<zd>;  
aggregate assets and liabilities 总体资产与负债 /]K^ rw[  
aggregate at constant price 按固定价格计算的总体数字 a1EOJ^}0  
aggregate demand 总需求 &"yx<&c}  
aggregate gross position 总持仓量 y0sR6TY)f  
aggregate limit 总限额 Uwf+  
aggregate of salaries tax 合计薪俸税 y
v t.  
aggregate performance 总体表现；总体业绩 ]A~WIF  
aggregate supply 总体供应 ULs\+U  
aggregate surplus 总盈余 1oR7iD^  
aggregate total 整体总额 Zq+v6fk_Mn  
aggregate value 总值；合计价值 X{5vXT\/y  
aggregated basis 合计基准 S\:P-&dC  
aggregated net chargeable income 合计应课税入息实额 ZP@ $Q%up  
aggregation 合并计算；合计；总和 >0/i[k-dk  
aggregation of incomes of husband and wife 夫妇入息合并计算 cG[l!Z  
aggregation of property 财产的总和 0)Uce=t`  
agio 差价；贴水 8&GBV_`I  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 4{y)TZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \UPjf]&  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 _Gn2o2T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~xkeuU  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 )eUh=eW  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]~9tYn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ZGexdc%  
agreement for a settlement 授产协议 wxK
X{Bs  
agreement for assignment 转让协议 ?qPo=~y01  
agreement for sale 售卖协议；买卖协议 SheM|I~de  
agreement for sale and purchase 买卖协议 .B7,j%1r  
agreement for the payment of interest 支付利息协议 \H1(PA  
agreement for the repayment of money 还款协议 u_@f$  
agreement of reinsurance 再保险协议 !hJ+Lp_  
Agricultural Bank of China 中国农业银行 5eLtCsHz  
air passenger departure tax 飞机乘客离境税 q ?|,O;?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |c
K*~   
airport tax 机场税 vx>b^tJKC  
alcohol duty 酒精税 `7c~mypx  
alienation 让与；让渡；转让 %Qmn-uZ  
alimony 生活费；赡养费 ;D3C>7y  
All Ordinaries Index [AOI] 所有普通股指数 e|)hG8FlF  
all risks 全险；综合险 CyJEY-  
All Sales Record for Stock Market 《股票市场成交报告》 95ZyP!  
Allied Capital Resources Limited 新联财务有限公司 ni.cTOSx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nCUg,;_=  
allocation letter 拨款信件 v\c>b:AofD  
allocation of fund 分配款项；预留款项 EAT"pxP  
allocation of profit 利润分配；溢利分配 N-G1h?e4  
allocation warrant 拨款令 fT;s-v[`k  
allotment 分配；配股 nEJq_  
allotment notice 股份配售通知；配股通知 ,f~J`3(&  
allotment of shares 股份分配 qB5j;@r  
allowable 可获宽免；免税的 gqZ'$7So  
allowable business loss 可扣除的营业亏损 y&6FybIz  
allowable expenses 可扣税的支出 `95r0t0hh\  
allowance 免税额；津贴；备抵；准备金 abuh
`H#  
allowance for debts 债项的免税额 fY{1F   
allowance for depreciation by wear and tear 耗损折旧免税额 9Vg?{v!yn  
allowance for funeral expenses 殡殓费的免税额 ;y,5k?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3k\#CiB{  
allowance for repairs and outgoings 修葺及支出方面的免税额 g2BHHL;`  
allowance to debtor 给债务人的津贴 F}F&T  
alteration of capital 资本更改 Lf16j*}-Q  
alternate trustee 候补受托人 Xnt~]k\"  
amalgamation 合并 #jkf1"8C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v&9y4\j  
ambit of charges 征税范围；收费范围 8L,5Q9 $  
amended valuation 经修订的估值 MV5_L3M  
American Commodities Exchange 美国商品交易所 J=\HO8E6>  
American Express Bank Limited 美国运通银行 5&QJ7B,!  
American Stock Exchange 美国证券交易所 pV9IHs}  
amortization 摊销 &q3"g*q  
amount due from banks 存放银行同业的款项 FEW14U'O  
amount due from banks abroad 存放海外银行同业的款项  DGRXd#  
amount due from holding companies 控股公司欠款 )B T   
amount due from local banks 存放本港银行同业的款项 T/b6f;t-s  
amount due to banks 银行同业的存款 6"wlg!k8  
amount due to banks abroad 海外银行同业的存款 /z4$gb7Y  
amount due to holding companies 控股公司存款 Jb0`42
 
amount due to local banks 本港银行同业的存款 tRs [ YK  
amount due to outport banks 外埠银行同业的存款 p)jk>j B  
amount for note issue 发行纸币的款额 rV2WnAb[H&  
amount of bond 担保契据的款额 -z-C*%~  
amount of consideration 代价款额 ]s]vZ  
amount of contribution 供款数额 )P%ZA)l%_o  
amount of indebtedness 负债款额 lG9bLiFY  
amount of principal of the loan 贷款本金额 eX?OYDDC0j  
amount of rates chargeable 应征差饷数额 Tl%`P_J)-S  
amount of share capital 股本额 EMh7z7}Rr  
amount of sums assured 承保款额 ERUz3mjA/  
amount of variation 变动幅度 ]_Vx{oT7  
amount of vote 拨款数额 hW%TM3l}  
amount payable 应付款额 t#V!8EpBg  
amount receivable 应收款额 (]Z_UTT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0g +7uGp:  
analysis 分析 l}a)ZeR1  
ancillary risk 附属风险 Sxnpq Vbk  
annual account 周年帐目；周年帐目报表；年度决算；年结 ./-5R|fN  
annual accounting date 年结日期 ]GMe\n  
annual allowance 每年免税额；年积金；年度津贴；年津 jfP*"uUK  
annual balance 年度余额 ?8I?'\F;  
annual disposable income 每年可动用收入 z
kt+7,vI  
annual estimates 周年预算 <->{  
annual fee 年费 o1
5-ZzE-  
annual general meeting 周年大会 "~#3&3HVS  
annual growth rate 年增率；每年增长率 N,`$M.|?  
annual long-term supplement 长期个案每年补助金 ,KF'TsFf
 
annual pensionable emolument 可供计算退休金的年薪 #pT"BSz]  
annual report 年报 :WjpzgPuN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -
c_74c50  
annual return 周年报表；周年申报表；每年报税表格 viW!,QQ(S  
Annual Return Rules 《周年报表规则》 ({
8-*  
annual review of consumer prices 每年消费物价回顾 Ar%%}Gx/  
annual roll-forward basis 逐年延展方式 'vVQg  
annual salary 年薪 bENdMH";  
annual statement 年度报表；年度决算表 %oF
}HF.  
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 $I!XSz"/e  
annuitant 年金受益人 _ q(ko/T  
annuity 年金 j:^#rFD4?  
annuity contract 年金合约 9`T)@Uj2n  
annuity on human life 人寿年金 HD@$t)mn  
antecedent debt 先前的债项 )YYf1o[+  
ante-dated cheque 倒填日期支票 )#EGTRdo  
anticipated expenditure 预期开支 g%ndvdb m  
anticipated net profit 预期纯利 yd^{tQi  
anticipated revenue 预期收入 +
@A  
anti-inflation measure 反通货膨胀措施 Rvkedb  
anti-inflationary stance 反通货膨胀立场 ^T( .k=  
apparent deficit 表面赤字 T%x}Y#U'`  
apparent financial solvency 表面偿债能力 AhCW'.  
apparent partner 表面合伙人 g9m-TkNk  
application for personal assessment 个人入息课税申请书
10G}{  
application of fund 资金应用 ZEXc%-M  
application to release as liquidator and to destruct the books of accounts and documents -0d0t!  
申请免除清盘人职务及毁灭帐簿与文件 QMA%$  
appointed actuary 委任精算师 %"kPvI3Y  
appointed auditor 委任核数师；委任审计师 xN>npP   
appointed trustee 委任的受托人 GX)u|g  
appointer 委任人 w~.f  
apportioned pro rata 按比例分摊 wa(8Hl|Y  
apportionment 分配；分摊 '@cANGg7[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kj|6iG  
apportionment formula 分摊方程式 8|b3j^u  
apportionment of estate duty 遗产税的分摊 2;
[D;Y}  
appraisal 估价；评估 &LmJ!^#  
appreciable growth 可观增长 4ae`pAu  
appreciable impact 显着影响 ?# Mr  
appreciable increase 可观增长 8/DS:uM  
appreciation 增值；升值 QsGiclU  
appreciation against other currencies 相对其他货币升值 3
RiWZN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iMt:9|yF}8  
appreciation tax 增值税 Qwz}B  
appropriation 拨款；拨用；拨付 v&Ii^?CvO  
appropriation account 拨款帐目 f& 0M*o,)  
Appropriation Bill 拨款法案 qsF<!'m7`  
appropriation-in-aid system 补助拨款办法 wJg1Y0nh  
approved assets 核准资产 W$QcDp]#p}  
approved basket stock 认可一篮子证券 >lmi@UN|k  
approved budget 核准预算 +ylTGSZS  
approved charitable donation 认可慈善捐款 PUz*!9HC  
approved charitable institution 认可慈善机构 ZufR{^W  
approved currency 核准货币；认可货币 OGBHos  
approved estimates 核准预算 "HX<,l8f%  
approved estimates of expenditure 核准开支预算 Qf58ig-vCY  
approved overseas insurer 核准海外保险人 2{M^,=^>  
approved overseas trust company 核准海外信托公司 VGLaN%|  
approved pooled investment fund 核准汇集投资基金 !*/*
8re  
approved provident fund scheme 认可公积金计划 Nw:GCf-L  
approved provision 核准拨款 yTyj'-4  
approved redeemable share 核准可赎回股份 cO-7ke  
approved regional stock 认可地区性证券 
|$+3a  
approved retirement scheme 认可退休金计划 ZkgV_<M|  
approved subordinated loan 核准附属贷款 G=)i{oC  
arbitrage 套戥；套汇；套利 +Q
B"8-  
arbitrageur 套戥者；套汇者 IWBX'|}K  
arbitrary amount 临时款项 > pgX^  
arrangement 措施；安排；协定 jy7\+i  
arrears 欠款 MtM%{=&_  
arrears of pay 欠付薪酬 y9_V  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~aw.(A?MI  
articles of association 组织章程；组织细则；组织章程细则 Dw|}9;5:A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uzXCIv@  
ascertainment of profit 确定利润 -1Jg?cPzk  
"Asia Clear" “亚洲结算系统” +O'3|M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 gwNq x"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z_g~  
Asian Development Fund [ADF] 亚洲发展基金 _my"%@n  
Asian dollar bond 亚洲美元债券 w;D+y*2  
Asian dollar market 亚洲美元市场 5Y?L>QU"  
Asian dollar rate 亚洲美元利率 p$SX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m2-Sx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 agkA}O  
asked price 沽盘；喊价；索价；卖方报价 k[0-CB  
assessable income 应评税入息 M-\Y"]sW  
assessable loss 应评税亏损 nvca."5y  
assessable profit 应评税利润 S(QpM.9*  
assessable value 应评税值 z,|r*\dw  
assessed profit 估定利润 Wi>!{.}%A  
assessed value 经评估价值 VzBqjE_  
assessment 评税；评定；估价；评税单 z|fmrwkN'$  
assessment number 评税编号；估价编号 rMXN[,|v  
assessment of additional tax 补加税评税 :WQ^j!9'  
assessment of performance 业绩评估；实绩评价 =5aDM\L$&  
Assessor 评税主任 tzZ63@cm  
asset price bubbles 资产价格泡沫 Qg^cf<X{i  
asset-backed securities 具资产保证的证券 /`9sPR6e  
assets accretion 资产增值 NIh:DbE  
assets and liabilities 资产与负债 hZ[E7=NTQ^  
assets betterment statement 资产递增表；资产改进表 -7m:91x  
assets lending 实物放款；有抵押贷款 !GOM5z,  
assets of the company passing on the death 死者去世时转移的公司资产 EJ@?h(O  
assets pledged as security for liabilities 用作负债抵押的资产 h1:aKm!  
assets portfolio 资产投资组合 KN$}tCU  
assets price 资产价格 `/_o!(Z`  
assets quality 资产质素 )S`jFQ1   
assets realization 资产变现 ktI/3Mb@  
assets refinancing arrangement 资产再集资安排 n 9\ C2r  
assets securitization 资产证券化 )iq-yjO6  
assets situated outside Hong Kong 在香港以外地方的资产 j0Bu-sO$w  
assets stripping 削减资产；拆卖资产 W8Q|$ZJ88F  
assets value 资产值 iM2W]  
assignee 承让人 wNq;;AJ$  
assignment 转让；转让书；转让契 &lR 6sb\  
assignment of interest 权益转让 L}GC<D:  
assignment of letters patent and trade mark 专利证书及商标转让 H&F9J^rC  
assignment of property 物业转让；物业转让书 A01AlK_B  
assignment right 转让权 Ny_lrfh)[  
assignor 转让人 Z:ni$7<.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1[kMOp  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 nYWvTvZ  
associate member 附属会员 Z -,J)gW  
associated body corporate 相联法人团体 KiRUvWqa  
associated company 相联公司；联属公司 ]'5;|xc9$/  
associated corporation 相联法团 :!/gk8F|dI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m7&O9?X  
公认会计师公会〔英国〕 FSUttg"  
Association of Futures Exchange Brokers 香港期货经纪协会 qs|mj}?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .7zK@6i  
association of underwriters 承保人组织 |M8WyW  
assumption of control 接管
A"`foI$0  
assurance 担保；保险；转易；转易书 %cCs?ic  
assurance of interest 权益的转易 =PUt&`1.a  
at 19XX price 按一九ＸＸ年价格计算 3
VuW#m#j  
at a discount 按赔价计算；按贴水价格计算；打折扣 +${D  
at a premium 按溢价计算；按升水价格计算 V I,ACj  
at call 通知付款；按通知 }YjX3|8zL=  
at constant market price 按固定市价计算 ";BlIovT=R  
at constant price 按固定价格计算 9V,!R{kO!  
at cost 按成本计算 :*t"8;O[  
at current market price 按当时市价计算；按现时市价计算 =81@o,1w  
at current price 按当时价格计算；按现时价格计算 RE}?5XHb  
at factor cost 按要素成本计算；按生产要素成本计算 : m)   
at money-of-the-day price 按付款当日价格计算 Ib|Rf;J~-  
at or better 按指定或较佳价位〔买卖指令〕 bB }
$'  
at par 按面值计算；平价 >:zK?(qu,N  
at sight 见票即付 :}r.  
at the close 按收市盘 uqM yoIc  
at the opening 按开市盘 YWMGB#=  
attestation 见证；见证条款 |_}2f  
at-the-money option 平价期权 Bt1p'g(V|  
attorney 受权人；受托代表人 D6CS8 ~"  
attornment 新拥有人承认书 hOFOO_byzO  
attributable profit 可归属利润 :,WtR  
attributable share value 可归属股份价值 KQ`qpX^d  
Auckland Stock Exchange 奥克兰证券交易所 _8Z_`@0  
auction 拍卖 j>]nK~[ka  
auctioneer 拍卖商 kgy:Q'  
audit 审计；核数 p(PMZVV`  
Audit Commission 审计署 !1n8vzs"c  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] oHMo>*?  
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〕 qzI&<4  
audit review 帐目审查 OS4q5;1#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 # S}Z8  
audited account 审计帐目；经审计的帐目 [~kdPk  
audited annual account 经审计的周年帐目 48jVRo  
audited balance sheet 经审计的资产负债表 ikSF)r;*t  
auditor 核数师；核数主任；审计师 $BkubWM  
auditor's certificate 核数师证明书；审计师证明书 WJNl5^  
auditor's report 核数师报告；审计师报告 3 N7[.I>A  
Aussie bond 澳元债券 M~WijDj  
austerity budget 紧缩预算 LUH"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RG3l.jL  
Australia All Ordinaries Index 澳洲所有普通股票指数 3<k`+,'  
Australian Dollar [AUD] 澳元 U7doU'V/  
Australian Options Market 澳大利亚期权市场 i:rFQ8I  
Australian Securities Commission 澳洲证券事务监察委员会 )'/|)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 umF Z?a  
Australian Stock Exchange 澳大利亚证券交易所 \\{J'j>{f  
Austrian Schilling [ATS] 奥地利先令 @+'-
ADX  
authentication 认证；鉴证 af#pR&4}   
authority to purchase 委托购买证；委购书 #Y0-BYa^  
authorization 认可；核准；授权；授权书 %uJ<M-@r=u  
authorization by direction 指示授权 !lxTX  
authorization by instruction 指令授权 \%/#x V  
authorization by warrant 令状授权 0VckocF  
authorization of unit trust 单位信托的认可 pWPIJ>2G:  
authorized agent 指定代理人 A,V\"KU  
authorized capital 法定资本 BYO"u6  
authorized clerk 出市员 JoRT&rkd  
authorized dealer 认可交易商 1BAgtd$3  
authorized financial institution 认可财务机构 1rKlZsZ#*  
authorized fund 认可基金 ymegr(9&K  
authorized fund house 获授权的基金公司；认可基金公司 S!Omy:=;i  
authorized institution 认可机构 }Ow>dV?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Zq,9&y~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3uZJ.Fb  
authorized insurer 获授权保险人；获认可承保人 o@#Y8M  
authorized investment 特准投资项目 YLwnhy>dD  
authorized person 获授权人 $U$V?xuE  
authorized representative 获授权代表 |+35y_
i6  
authorized share capital 法定股本 z\0CE]#T  
automated quotation system 自动报价系统 tp6M=MC%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qOSg!aft{Q  
自动交易系统〔香港期货交易所有限公司〕 J8M$k/"X  
automatic adjustment mechanism 自动调整机制 Zm"{Viv]  
automatic adjustment system 自动调整系统 %honO@$  
Automatic Clearing House 自动票据交换所 q(zJ%Gv)  
automatic exchange rates accumulation system 自动化汇率累集系统 NE/m-ILw  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 oq4}3bQ  
automatic teller machine [ATM] 自动柜员机 @%tRhG  
autopay 自动转帐 ~XyW&@  
available assets 可用资产 fwrJ!j  
available fiscal reserve 现存财政储备 "t({D   
available profit 可用利润 u)ev{)$TM  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )I^2k4Cg"  
average 平均；平均数；海损 Nc:({@I  
average basic salary 平均基本薪金 ({-GOw46  
average consumer expenditure 平均消费开支；一般消费开支 n6*En7IVh  
average cost 平均成本 %V1Z~HC  
average cost of land production 增辟土地平均成本 P6 ;'Sza  
average daily turnover 平均每日成交额 Di@GY!  
average daily wage rate 平均每日工资率 N[<H7_/3  
average expenditure pattern 平均开支模式 r'dr9"-{  
average growth rate 平均增长率 "p/j; 6H  
average net fixed assets 固定资产平均净值 /,MJq#@K  
average of relatives 相对价格平均数 d~/q"r1"  
average price 平均价格 JCPUM*g8  
average propensity to consume 平均消费倾向；一般消费倾向 #'-Sh7ycW  
average propensity to save 平均储蓄倾向；一般储蓄倾向 UK$ms~H  
average rate 平均率 `6[I^qG".  
average revenue 平均收入；平均收益
^K7ic,{  
average stock 平均库存；平均存货 %.<H=
!$  
average yearly rent 平均年租 JOb*-q|y  
avoidance of double taxation 避免双重课税 j:}J}P  
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 d\H&dkpH  
yMZHUd  
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