一些有用的会计术语(也不知道发的地方对不对)A

A: -_`dA^  
A share Ａ股；甲类股份 Nqy)jfyex  
abatement of tax 减税；减扣免税额 Al93x  
ABN AMRO Bank N.V. 荷兰银行 r<)>k.] !  
above-the-line expenditure 线上项目支出；经常预算支出 FdwlRuG  
above-the-line receipt 线上项目收入；经常预算收入 tBB\^xq:  
ABSA Asia Limited 南非联合亚洲有限公司 VbU*&{j  
absolute change 绝对数值变更 cc0e(\  
absolute expenditure 实际开支 6'Sq|@VOi  
absolute guideline figure 绝对准则数字 rlRRGJ\l  
absolute interest 绝对权益 y [jck:  
absolute order of discharge 绝对破产解除令 `4Db( ~
  
absolute profit margin 绝对利润幅度 vV$6fvS  
absolute value 实值；绝对值 (Ts#^qC  
absolutely vested interest 绝对既得权益 (Zi,~Wqm$  
absorbed cost 已吸收成本；已分摊成本 tNbL)  
absorption 吸收；分摊；合并 +.3,(l  
absorption rate 吸收率；摊配率；分摊率 o],z/MPL  
ACB Finance Limited 亚洲商业财务有限公司 =w,cdU*  
acceptable form of reciprocity 合理的互惠条件 $ca>bX]  
acceptable rate 适当利率；适当汇率 'uBagd>*  
acceptance agreement 承兑协议 "e;wN3/bF  
acceptance for honour 参加承兑 b<E0|VW  
acceptor 承兑人；接受人；受票人 7g%.:H=  
acceptor for honour 参加承兑人 h\<;N*Xi  
accident insurance 意外保险 Kk9eJ\  
Accident Insurance Association of Hong Kong 香港意外保险公会 yt5'2!jc  
accident insurance scheme 意外保险计划 Yn>y1~  
accident year basis 意外年度基准 >|W\8dTQ  
accommodation 通融；贷款 HYcwtw6  
accommodation bill 通融票据；空头票据 2EAY`}Rl6.  
accommodation party 汇票代发人 :k&5Z`>)  
account balance 帐户余额；帐户结余 Om,M8!E  
account book 帐簿 X/AA8QV o  
account collected in advance 预收款项 (X|`|Y  
account current book 往来帐簿 |M$ESj4@  
account of after-acquired property 事后取得的财产报告 %CaF-m=Pq  
account of defaulter 拖欠帐目 0s2@z5bfX  
account payable 应付帐款 *Q`y'6S  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (i)Ed9~F"  
account receivable 应收帐款 >XU93 )CX  
account receivable report 应收帐款报表 p+.{"%  
account statement 结单；帐单；会计财务报表 i-W!`1LH'  
account title 帐户名称；会计科目 F#>^S9Gml  
accountant's report 会计师报告 mA" 82"   
Accountant's Report Rules 会计师报告规则 s9.nU  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Xhk_h2F[  
Accounting Arrangements 《会计安排》 N1l&$#Fr!s  
accounting basis 会计基础 <&87aDYz  
accounting by Official Receiver 破产管理署署长呈交的帐目 IA(+}V  
Accounting Circular 《会计通告》  $hgsWa  
accounting class 会计类别 WEZ)>[Xj?  
accounting date 记帐日期；会计结算日期 _VFL}<i  
accounting for money 款项核算 D Kng.P  
Accounting Officer 会计主任 mEVn
e.D  
accounting period 会计报告期；会计期 g| M@/Dl  
accounting policy 会计政策；会计方针 >&DNxw  
accounting practice 会计惯例 eT ZQ[qMp  
accounting principle 会计准则 j|c6BdROl  
accounting record 会计记录 'X]my  
accounting report 会计报告 6JZ$;x{j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y|O)i I/g  
Accounting Society of China 中国会计学会 W:XN!  
accounting statement 会计报表 h"849c;C.  
accounting system 会计制度；会计系统 +f]\>{o4  
accounting transaction 会计事项；帐务交易 h8-'I=~  
accounting treatment 会计处理 lk. ;  
accounting year 会计年度 *JmU",X  
accretion 增值；添加 |@lVFEl]  
accrual 应计项目；应累算数目 d*(wU>J '  
accrual basis 应计制；权责发生制 +E-f  
accrual basis accounting 应计制会计；权责发生制会计 ;DN:AgXP  
accrue 应累算；应计 $ix*xm. 4m  
accrued benefit 应累算利益 q1O}dSPwX  
accrued charges 应计费用 u,Rhm-`  
accrued cumulative preference share dividend 应累算的累积优先股股息 ukH?O)0O  
accrued expenses 应累算费用 @Tl!A1y?  
accrued interest payable 应付利息；应计未付利息 JJn+H&[B  
accrued interest receivable 应收利息；应计未收利息 7IV:X _y  
accrued right 累算权益 d;c<" +  
accruing profit 应累算的利润 Hz] p]  
accumulated fiscal reserve 累积财政储备 gbc])`aJ>  
accumulated profit 累积利润；滚存溢利 .wv!;  
accumulated reserve 累积储备 zMI0W&P M  
accumulation of surplus income 累积收益盈余 :1JICxAU  
acquired assets 既得资产 c(y~,hN&p  
acquisition 收购；购置；取得 B%e#u.'6  
acquisition cost 购置成本 $}/Q%
r  
acquisition expenses 购置费用 =P"Sm r  
acquisition of 100% interest 收购全部股权 ;zl/  
acquisition of control 取得控制权 $={WtR  
acquisition of fixed assets 购置固定资产 *;I F^u1  
acquisition of shell “买壳” Bhnwb0b<  
acquisition price 收购价 bk#t+tuk  
act of God 天灾 1n86Mp1.e  
acting partner 执事合伙人 ^-'t`mRl]d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 x# &ZGFr~  
active partner 积极参与的合伙人 al3[Ph5G  
active trading 交投活跃 ;<yVJox  
actual circulation 实际流通 )5M9Ro7  
actual cost 实际成本 :8<\]}J  
actual expenditure 实际开支；实际支出 qt#a_F*rV  
actual income 实际入息；实际收入；实际收益 jSj (ZU6  
actual market 现货市场 I@f">&^  
actual price 现货价；实际价格 "w\Iz]  
actual profit 实际利润 {=NHidi~  
actual quotation 实盘；实际价位；实际报价 K)!?np{km  
actual year basis 按实际年度计算 Q3vWwP;t~  
actuals 实货 o5N];Nj  
actuarial investigation 精算调查 >Tm|}\qEb  
actuarial principle 精算原则 L|3wGY9E  
actuarial report 精算师报告 5[Ryc[  
Actuarial Society of Hong Kong 香港精算学会 fi[c^e+IX  
actuarial valuation 精算师估值 cXJtNW@  
actuary 精算师 Wh,{|R[  
ad referendum agreement 暂定协议；有待覆核的协定 FH'jP`  
ad valorem duty 从价税；按值征税 .+H8c.  
ad valorem duty system 从价税制 [Q/')5b  
ad valorem fee 从价费 04
2sjt  
ad valorem tariff 从价关税 jaAv_=93f  
additional allowance 额外免税额 s'V8PN+-  
additional amount for unexpired risk 未过期风险的额外款额 eqSCNYN  
additional assessable profit 补加应评税利润 t:X[Blw3$  
additional assessment 补加评税 P7I,xcOm  
additional commitment 额外承担  pPm9v_G  
additional commitment vote 额外承担拨款 *XmOWV2Y_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ua['rOnU  
additional dependent parent allowance 供养父母额外免税额 ><X!~by  
additional provision 额外拨款 nFl=D=50-  
additional stamp duty 附加印花税 6/9h=-w&  
additional tax 补加税罚款；补加税款 3986;>v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 sX3Vr&r  
adjudged bankrupt 被裁定破产 $ ;/Ny)"  
adjudicated bankrupt 裁定破产人 ?wps_XU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %<e\s6|P:  
adjudication of bankruptcy 裁定破产；宣告破产 eB:obz  
adjudication of insolvency 裁定无力偿还债务 [FKmZzEy  
adjusted actual 经调整的实数；调整后的实数 5hE8b {V  
adjusted current assets 经调整的流动资产；调整后的流动资产 *n0k2 p  
adjusted figure 经调整的数字；调整后的数额 RGGP6SDc  
adjusted liabilities 经调整的负债；调整后的负债 y@AKb  
adjusted loss 经调整的亏损；调整后的亏损 i&^?p|eKa  
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 G{rUqo  
adjusted profit 经调整的利润；调整后的利润 {sy#&m(el  
adjusted surplus 经调整的盈余额；调整后的盈余额 H{x}gBQ  
adjusted value 经调整的价值；调整后的价值 4];Qpln  
adjustment 调整；修订；理算〔保险〕 i\B>J?Q\  
adjustment centre 调剂中心 gU/\'~HG  
adjustment lag 调整过程的时间差距；调整时差 L_jwM^8  
adjustment mechanism 调整机制 #UC4l]Ru A  
adjustment of loss 亏损调整 @ -JD`2z  
adjustment process 调整过程；调整程序 oJ`ih&Q8  
adjustment range 调整幅度 p;) ;Vm+8  
administered exchange rate 受管制汇率 fPHv|_XM>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ..7"&-?g{4  
administration expenses 行政费用 U<eVLfSij  
administration fee 手续费；行政费 5.xvOi|.  
administration in bankruptcy 破产管理 0-g,C=L  
administration order 遗产管理令 muo7KUT  
administrator 管理人；遗产管理人 4aAr|!8|h!  
administrator of the estate 遗产管理人 "8Pxf=  
admission of debt 债项承认书 G#Z%jO-XN  
admission of proof 接纳债权证明 [*?P2.bf  
advance 放贷款项；垫付款项；预支款项；预付款项 Tm_vo-  
advance account 暂支帐目；预付款帐户 *ZGQ`#1.X6  
advance compensation 预付补偿金 7(~^6Ql!  
advance from shareholder 股东垫款 ~@z5Ld3xz  
advance pending reimbursement 预支以待日后付还 ]xf{.z  
advanced economy 先进经济体系 P-No;/!B#  
advancement 预付；预付财产 ekP=/;T#S  
advances warrant 垫款令 P _Zf(`jJ  
advancing 贷出 '[5tc fG#z  
adverse balance 逆差 itD1r?O{pV  
adverse exchange 逆汇 W1y,.6  
advertisement addressed to shareholders 在报章刊登的致股东通告 (7}v}3/  
advice for collection 托收通知书 .4F(Y_c  
advice of drawing 提款通知书；汇票通知书 "S[VtuxPCU  
advice of payment 付款通知 rN{&$+"2  
Advisory Committee [Securities and Futures Commission] 7 m&M(ct  
谘询委员会〔证券及期货事务监察委员会〕 [fR<#1Z  
Advisory Committee on Diversification 经济多元化谘询委员会 \{G6!dV|S  
affidavit 誓章；遗产申报誓章 ;pb~Zk/[,w  
affidavit of no receipt 述明无收款的誓章 d2.eDEOsC  
affiliate 联号；联营公司；附属公司 &)fPz-s  
affiliated company 附属公司；联号；联营公司 `"(7)T{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 BD=;4SLT  
affordability 负担能力 fdd3H[  
African Development Bank [AfDB] 非洲开发银行 vn0XXuquzC  
after-acquired property 事后取得的财产 \s<iM2]Kl  
after-hours dealing 市后交易 X/i8$yqv  
after-tax profit 税后盈利；税后利润；税后溢利 FL/y{;  
agency agreement 代理协议 gNLjk4H,S[  
agency expenses 代理机构的开支 )OH!<jW  
agency fee 代理费 LAf!y"A#  
Agency Law 《代理法》 |}q0G~l  
agent 代理人；承销人 )_.@M '?  
agent of company 公司代理人 ENJ]  
agent's fee 代理人费；经纪费 }tv-  
aggregate 总计；总数；总体数字 a+weBF#Z  
aggregate amount 总款额；总额 7GK| A{r  
aggregate assets and liabilities 总体资产与负债 {%S1x{U}W-  
aggregate at constant price 按固定价格计算的总体数字 6tG9PG98q9  
aggregate demand 总需求 ,*
S?L qv^  
aggregate gross position 总持仓量 #wM0p:<  
aggregate limit 总限额 _7$j>xX  
aggregate of salaries tax 合计薪俸税 f^%vIB ~[  
aggregate performance 总体表现；总体业绩 J4lE7aFDA~  
aggregate supply 总体供应 eIof{#  
aggregate surplus 总盈余 tMyD^jVC  
aggregate total 整体总额 Jz%&-e3  
aggregate value 总值；合计价值 <hy>NM@$  
aggregated basis 合计基准 ~~5kAY-  
aggregated net chargeable income 合计应课税入息实额 A%+~   
aggregation 合并计算；合计；总和 c}v:X Slh7  
aggregation of incomes of husband and wife 夫妇入息合并计算 ItOVx!"@9  
aggregation of property 财产的总和 >%[(C*Cks  
agio 差价；贴水 R>gj"nB  
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》 TF=S \ Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )b!q  
《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》 sL&u%7>Re  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Tm3$|+}$f  
《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》 iNQk{n  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jjl4A}*0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 HHEFX9u  
agreement for a settlement 授产协议 &|{K*pNa  
agreement for assignment 转让协议 C|!E'8Rw  
agreement for sale 售卖协议；买卖协议 9wWjl}%  
agreement for sale and purchase 买卖协议 k+i}U9c"  
agreement for the payment of interest 支付利息协议 :K8T\  
agreement for the repayment of money 还款协议 ,cC4d`  
agreement of reinsurance 再保险协议 7d4RtdI  
Agricultural Bank of China 中国农业银行 zNXkdw  
air passenger departure tax 飞机乘客离境税 gWWy!H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ( I,V+v+{Y  
airport tax 机场税 Rf%ver  
alcohol duty 酒精税 |}mBW@ah  
alienation 让与；让渡；转让 7Q[P  
alimony 生活费；赡养费 :'!?dszS  
All Ordinaries Index [AOI] 所有普通股指数 9Hc#[Ml  
all risks 全险；综合险 BAKfs/N  
All Sales Record for Stock Market 《股票市场成交报告》 wk5a &  
Allied Capital Resources Limited 新联财务有限公司 f%@Y XGf  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {H>iL  
allocation letter 拨款信件 {UPIdQ'g  
allocation of fund 分配款项；预留款项 ,bH  
allocation of profit 利润分配；溢利分配 5Cz:$-+  
allocation warrant 拨款令 j:sac*6m  
allotment 分配；配股 \h0e09& I  
allotment notice 股份配售通知；配股通知 ZjI^0D8  
allotment of shares 股份分配
Y0eu^p)  
allowable 可获宽免；免税的 2qn~A0r  
allowable business loss 可扣除的营业亏损 3}T&|@*  
allowable expenses 可扣税的支出 zzW^AvR  
allowance 免税额；津贴；备抵；准备金 +zw<iB)J  
allowance for debts 债项的免税额 4< H-ol  
allowance for depreciation by wear and tear 耗损折旧免税额 Nm^q.)dO  
allowance for funeral expenses 殡殓费的免税额 P)}:lTe  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !.w S+  
allowance for repairs and outgoings 修葺及支出方面的免税额 !*\^-uvaK  
allowance to debtor 给债务人的津贴 \+>b W(  
alteration of capital 资本更改 a\MU5%}\  
alternate trustee 候补受托人 z&t6,0q`5  
amalgamation 合并 XG^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YWdlE7 y  
ambit of charges 征税范围；收费范围 Xg%zE  
amended valuation 经修订的估值 p,1RRbyc  
American Commodities Exchange 美国商品交易所 jgO{DNe(=  
American Express Bank Limited 美国运通银行 :#|77b0  
American Stock Exchange 美国证券交易所 SZ1C38bd,.  
amortization 摊销 $L`7J$'^  
amount due from banks 存放银行同业的款项 /3c1{%B\  
amount due from banks abroad 存放海外银行同业的款项 P.fgt>v]  
amount due from holding companies 控股公司欠款 (>Yii_Cd  
amount due from local banks 存放本港银行同业的款项 x)GoxH~#  
amount due to banks 银行同业的存款
(<<eHf,@  
amount due to banks abroad 海外银行同业的存款 !nYAyjf  
amount due to holding companies 控股公司存款 P]x@h  
amount due to local banks 本港银行同业的存款 =AAH}  
amount due to outport banks 外埠银行同业的存款 d6n6= [*  
amount for note issue 发行纸币的款额 ]v#T'<Nl  
amount of bond 担保契据的款额 U$J]^-AS  
amount of consideration 代价款额 ']rh0?  
amount of contribution 供款数额 "?il07+w%  
amount of indebtedness 负债款额 Nyo6
R9^  
amount of principal of the loan 贷款本金额 h*KhH>\  
amount of rates chargeable 应征差饷数额 o^NQ]BdH8  
amount of share capital 股本额 tN0>5'/  
amount of sums assured 承保款额 u9&p/qMx2  
amount of variation 变动幅度 [[|;Wr}2  
amount of vote 拨款数额 dy0!Zz  
amount payable 应付款额 npe*A  
amount receivable 应收款额 Iq52rI}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \:#b9t{B-  
analysis 分析 :kUH>O  
ancillary risk 附属风险 ,L^L uw'7  
annual account 周年帐目；周年帐目报表；年度决算；年结 lg=[cC2  
annual accounting date 年结日期 pp-Ur?PM  
annual allowance 每年免税额；年积金；年度津贴；年津 -yAIrvO1q  
annual balance 年度余额 jBQQ?cA  
annual disposable income 每年可动用收入 L\B+j+~  
annual estimates 周年预算 :G`_IB\  
annual fee 年费 EHb:(|UA%8  
annual general meeting 周年大会 a@ lK+t  
annual growth rate 年增率；每年增长率 hA"N&v~  
annual long-term supplement 长期个案每年补助金 XJQ[aU"[]N  
annual pensionable emolument 可供计算退休金的年薪 K.cNx  
annual report 年报 & IDF9B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mxWaXb  
annual return 周年报表；周年申报表；每年报税表格 2D-*Z=5^  
Annual Return Rules 《周年报表规则》 q/Gy&8 K  
annual review of consumer prices 每年消费物价回顾 3v{GP>  
annual roll-forward basis 逐年延展方式 x3vz4m[  
annual salary 年薪 :he
vBBP  
annual statement 年度报表；年度决算表 Z^h4%o-l{  
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 pa+y(!G  
annuitant 年金受益人 $EtZ5?qS  
annuity 年金 >#kzPYsp  
annuity contract 年金合约 Qn<<&i~  
annuity on human life 人寿年金 +/Z:L$C6  
antecedent debt 先前的债项 d8x$NW-s  
ante-dated cheque 倒填日期支票 8en85 pp8P  
anticipated expenditure 预期开支 c XY!b=9  
anticipated net profit 预期纯利
Z|~<B4#c  
anticipated revenue 预期收入 W9u(  
anti-inflation measure 反通货膨胀措施 ad"&c*m[  
anti-inflationary stance 反通货膨胀立场  e%qMrR  
apparent deficit 表面赤字 Fc nR}TE  
apparent financial solvency 表面偿债能力 ]{y ';MZ  
apparent partner 表面合伙人 KDY~9?}TM  
application for personal assessment 个人入息课税申请书 7?kvrIuY&  
application of fund 资金应用 uxR_(~8  
application to release as liquidator and to destruct the books of accounts and documents ir\   
申请免除清盘人职务及毁灭帐簿与文件 LN7;Yr  
appointed actuary 委任精算师
O4
}cv  
appointed auditor 委任核数师；委任审计师 (K2 p3M^  
appointed trustee 委任的受托人 !E*-\}[  
appointer 委任人 +\{!jB*g  
apportioned pro rata 按比例分摊 XL"e<P;t  
apportionment 分配；分摊 Mk^o*L{H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Nl(Aa5:!  
apportionment formula 分摊方程式 V^f'4*~'  
apportionment of estate duty 遗产税的分摊 }b+=,Sc"  
appraisal 估价；评估 {~=[d`t  
appreciable growth 可观增长 L ~  
appreciable impact 显着影响 b?Vu9!  
appreciable increase 可观增长 &'(:xjN  
appreciation 增值；升值 9J1&g(?>-  
appreciation against other currencies 相对其他货币升值 ^beW*
O!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [,fMh $t  
appreciation tax 增值税 [y:6vC   
appropriation 拨款；拨用；拨付 SR\#>Qwx_  
appropriation account 拨款帐目 Y[pGaiN:  
Appropriation Bill 拨款法案 .Wb),  
appropriation-in-aid system 补助拨款办法 KRz\ct|  
approved assets 核准资产 aUJ&  
approved basket stock 认可一篮子证券 b^%4_[uRu  
approved budget 核准预算 m@yaF: R  
approved charitable donation 认可慈善捐款 x-q er-  
approved charitable institution 认可慈善机构 wlkS+$<  
approved currency 核准货币；认可货币 ]P 2M  
approved estimates 核准预算 @
 VJr0  
approved estimates of expenditure 核准开支预算 sSvQatwS  
approved overseas insurer 核准海外保险人 #$#{QEh0}  
approved overseas trust company 核准海外信托公司 dz7*a{  
approved pooled investment fund 核准汇集投资基金 / P{f#rV5  
approved provident fund scheme 认可公积金计划 ()P?fed  
approved provision 核准拨款 |_2O:
7qe  
approved redeemable share 核准可赎回股份 wCkkfTO  
approved regional stock 认可地区性证券 0w\gxd~'  
approved retirement scheme 认可退休金计划 9m8`4%y=  
approved subordinated loan 核准附属贷款 QPGssQR6  
arbitrage 套戥；套汇；套利 BV7GzJ2([{  
arbitrageur 套戥者；套汇者 ofN|%g /  
arbitrary amount 临时款项  EI+.Q  
arrangement 措施；安排；协定 Z|3l2ucl  
arrears 欠款 *BSL=8G{  
arrears of pay 欠付薪酬 psYfz)1;  
arrears of revenue 逾期未收税款；逾期未收的帐项 @P)GDB7A  
articles of association 组织章程；组织细则；组织章程细则 o6svSS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =WN6Fj`  
ascertainment of profit 确定利润 qA*
QFQ'-  
"Asia Clear" “亚洲结算系统” |~'{ [?a*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K34y3i_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 x!W
l&  
Asian Development Fund [ADF] 亚洲发展基金 `<[Zs]Fe4  
Asian dollar bond 亚洲美元债券 \alRBHqE  
Asian dollar market 亚洲美元市场 G;,2cu K  
Asian dollar rate 亚洲美元利率 0;V2>!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7+?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \z<'6,b  
asked price 沽盘；喊价；索价；卖方报价 "bC8/^  
assessable income 应评税入息 G&:YgwG  
assessable loss 应评税亏损 _Z2VS"yH  
assessable profit 应评税利润 '"=C^f  
assessable value 应评税值 nfl6`)oW  
assessed profit 估定利润 C[&Lh_F\  
assessed value 经评估价值 lOYwYMi  
assessment 评税；评定；估价；评税单 5$N4<Lo7  
assessment number 评税编号；估价编号 /I: d<A  
assessment of additional tax 补加税评税 jtl7t5
9R  
assessment of performance 业绩评估；实绩评价 8a"aJYj  
Assessor 评税主任 Pbz-I3+66  
asset price bubbles 资产价格泡沫 <udp:s3#T  
asset-backed securities 具资产保证的证券 dB< \X.   
assets accretion 资产增值 b8T'DY;~  
assets and liabilities 资产与负债 #&&^5r-b-  
assets betterment statement 资产递增表；资产改进表 i1u &-#k  
assets lending 实物放款；有抵押贷款 A2F+$N  
assets of the company passing on the death 死者去世时转移的公司资产 [|uAfp5R  
assets pledged as security for liabilities 用作负债抵押的资产 :m-HHWMN  
assets portfolio 资产投资组合 #|2w^Kn  
assets price 资产价格 B*,9{g0m/  
assets quality 资产质素 5Ss=z  
assets realization 资产变现 `}Q+:  
assets refinancing arrangement 资产再集资安排 IOt!A  
assets securitization 资产证券化 >m%\SuXq  
assets situated outside Hong Kong 在香港以外地方的资产 -s4qm)\  
assets stripping 削减资产；拆卖资产 ^'[Rb!Q8  
assets value 资产值 L +-B,466  
assignee 承让人 {Pu\KRU  
assignment 转让；转让书；转让契 BQt!L1))  
assignment of interest 权益转让 (;cbgHo%}  
assignment of letters patent and trade mark 专利证书及商标转让 ~(G]-__B<  
assignment of property 物业转让；物业转让书 GT2;o  
assignment right 转让权 8vc4J5  
assignor 转让人 8tLkJOu  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 pSay^9ZI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ij/c@#q.  
associate member 附属会员 5qB>Song  
associated body corporate 相联法人团体 -KbT[]  
associated company 相联公司；联属公司 a&4>xZU #  
associated corporation 相联法团 W<k) '|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e2Ba@e-  
公认会计师公会〔英国〕 swe6AQ-  
Association of Futures Exchange Brokers 香港期货经纪协会 7$;mkHu4H%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 JrS/"QSA  
association of underwriters 承保人组织 x~A""*B~  
assumption of control 接管 2'_Oi-&  
assurance 担保；保险；转易；转易书 "k5 C?~  
assurance of interest 权益的转易 \S1WF?<,  
at 19XX price 按一九ＸＸ年价格计算 <-X)<k  
at a discount 按赔价计算；按贴水价格计算；打折扣 i%v^Zg&FU  
at a premium 按溢价计算；按升水价格计算 &2#<6=
}  
at call 通知付款；按通知 N2xgyKy~  
at constant market price 按固定市价计算 +X"TiA7{j  
at constant price 按固定价格计算 cfa#a!Y4  
at cost 按成本计算 %GjF;dJ  
at current market price 按当时市价计算；按现时市价计算 h}rrsVj3  
at current price 按当时价格计算；按现时价格计算 x-(?^g  
at factor cost 按要素成本计算；按生产要素成本计算 ?cowey\m .  
at money-of-the-day price 按付款当日价格计算 \d%&_rp  
at or better 按指定或较佳价位〔买卖指令〕 DJT)7l{  
at par 按面值计算；平价 <fWho%eOK  
at sight 见票即付 *+lnAxRa?  
at the close 按收市盘 5|wQeosXxI  
at the opening 按开市盘 o#Rao#bD:  
attestation 见证；见证条款 u*}6)=+:  
at-the-money option 平价期权 auaFP-$`f  
attorney 受权人；受托代表人 sm4@ywd>  
attornment 新拥有人承认书 2mVH*\D  
attributable profit 可归属利润 I)O%D3wfMW  
attributable share value 可归属股份价值 J6rXbui$  
Auckland Stock Exchange 奥克兰证券交易所 hFyN|Dqhds  
auction 拍卖 c[@>#7p`o  
auctioneer 拍卖商 &3S;5{7_e  
audit 审计；核数 fh:=ja?bM3  
Audit Commission 审计署 ?^5W.`Y2i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "f3, w   
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〕 5"]PwC  
audit review 帐目审查 %`-NWAXL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >c8zMd  
audited account 审计帐目；经审计的帐目 ,N5Rdgzk  
audited annual account 经审计的周年帐目 -GH#nF3G  
audited balance sheet 经审计的资产负债表 <@(HQuL#  
auditor 核数师；核数主任；审计师 GcHWalm  
auditor's certificate 核数师证明书；审计师证明书 %t:1)]2  
auditor's report 核数师报告；审计师报告 ^kt#[N  
Aussie bond 澳元债券 Kx ?}%@b  
austerity budget 紧缩预算 c|hKo[r)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $BkdC'D  
Australia All Ordinaries Index 澳洲所有普通股票指数 HOtays,#<}  
Australian Dollar [AUD] 澳元 eNi.d;8F  
Australian Options Market 澳大利亚期权市场 g6;O)b  
Australian Securities Commission 澳洲证券事务监察委员会 t.485L%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >x(^g~i  
Australian Stock Exchange 澳大利亚证券交易所 5-5qm[.;  
Austrian Schilling [ATS] 奥地利先令 6pxj9@X+  
authentication 认证；鉴证 o_X"+s  
authority to purchase 委托购买证；委购书 2p(K0PtX  
authorization 认可；核准；授权；授权书 dD@T}^j *|  
authorization by direction 指示授权 Y
&]pC  
authorization by instruction 指令授权 3Akb|r  
authorization by warrant 令状授权 3[-L'!pOX3  
authorization of unit trust 单位信托的认可 YmNBtGhT  
authorized agent 指定代理人 JY_+p9KfyQ  
authorized capital 法定资本 F~)xZN3=  
authorized clerk 出市员 z^ KrR
 
authorized dealer 认可交易商 hdfNXZ{A"  
authorized financial institution 认可财务机构 [{f{E  
authorized fund 认可基金 gy_n=jhi+  
authorized fund house 获授权的基金公司；认可基金公司 xH; 4lw  
authorized institution 认可机构 xa5I{<<U  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 J:M^oA'N:>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^A;v|U  
authorized insurer 获授权保险人；获认可承保人 {*yhiE,  
authorized investment 特准投资项目 HVh+Zk  
authorized person 获授权人 q J@XVN4
 
authorized representative 获授权代表 Cf@WjgR  
authorized share capital 法定股本 pU<->d;->  
automated quotation system 自动报价系统 q#c\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +Y'(,J  
自动交易系统〔香港期货交易所有限公司〕 US@ak4Y6Z  
automatic adjustment mechanism 自动调整机制 $NT{ssh  
automatic adjustment system 自动调整系统 cuW$%$F  
Automatic Clearing House 自动票据交换所 lHT?  
automatic exchange rates accumulation system 自动化汇率累集系统 }#a
d  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 KokmylHu  
automatic teller machine [ATM] 自动柜员机 pV<18CaJ  
autopay 自动转帐 {UvZ  
available assets 可用资产 2{| U  
available fiscal reserve 现存财政储备 ZMy,<wk  
available profit 可用利润 YDz:;Sp\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )LKutN?tBy  
average 平均；平均数；海损 %dhnp9'  
average basic salary 平均基本薪金 ,K,n{3]  
average consumer expenditure 平均消费开支；一般消费开支 Z  r  
average cost 平均成本 AQ'~EbH(  
average cost of land production 增辟土地平均成本 z;2kKQZm  
average daily turnover 平均每日成交额 o3qBRT0[R  
average daily wage rate 平均每日工资率 lk)38.  
average expenditure pattern 平均开支模式 G# .z((Rj  
average growth rate 平均增长率 xCiY jl$  
average net fixed assets 固定资产平均净值 D)K/zh)  
average of relatives 相对价格平均数 W7_X=>l  
average price 平均价格 O{%yO=`r  
average propensity to consume 平均消费倾向；一般消费倾向 ||0mfb  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @'7'3+ c  
average rate 平均率 M(jSv  
average revenue 平均收入；平均收益 CRw.UC\  
average stock 平均库存；平均存货 !QSL8v@c  
average yearly rent 平均年租 z|<6y~5,  
avoidance of double taxation 避免双重课税 ZZX|MA!  
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 v8I&~_b  
`gDpb.=Y  
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