一些有用的会计术语(也不知道发的地方对不对)A

A: M(^_/1Z  
A share Ａ股；甲类股份 xH\!j  
abatement of tax 减税；减扣免税额 vfd<qdi3p(  
ABN AMRO Bank N.V. 荷兰银行 q+znb'i-x  
above-the-line expenditure 线上项目支出；经常预算支出 &SG5f[  
above-the-line receipt 线上项目收入；经常预算收入 216`rQ}z  
ABSA Asia Limited 南非联合亚洲有限公司 )x,/+R]{8l  
absolute change 绝对数值变更 2tb+3K1  
absolute expenditure 实际开支 vbD""  
absolute guideline figure 绝对准则数字 jY2mn".N  
absolute interest 绝对权益 {#.<hPXn  
absolute order of discharge 绝对破产解除令 i]#"@xQ  
absolute profit margin 绝对利润幅度 Kv9$c(~#  
absolute value 实值；绝对值 y7t'I.E[+  
absolutely vested interest 绝对既得权益 2 \<u;9  
absorbed cost 已吸收成本；已分摊成本 v<Ywfb  
absorption 吸收；分摊；合并 Jc7}z:UB  
absorption rate 吸收率；摊配率；分摊率 =F2`X#x_j  
ACB Finance Limited 亚洲商业财务有限公司 {?;qy\m]o  
acceptable form of reciprocity 合理的互惠条件 `;=-71Gn~  
acceptable rate 适当利率；适当汇率 iT;Ld $!{f  
acceptance agreement 承兑协议 4VHWoN"U  
acceptance for honour 参加承兑 VFrp7;z43  
acceptor 承兑人；接受人；受票人 VA>0Y
  
acceptor for honour 参加承兑人 HUAbq }  
accident insurance 意外保险 3(Ns1/;?,  
Accident Insurance Association of Hong Kong 香港意外保险公会 '3w%K+eJY  
accident insurance scheme 意外保险计划 YV8PybThc  
accident year basis 意外年度基准 #bJp)&LO  
accommodation 通融；贷款 \@Gcx}Y8h  
accommodation bill 通融票据；空头票据 MK-+[K  
accommodation party 汇票代发人 !|W.YbS  
account balance 帐户余额；帐户结余 nC%<BatQ  
account book 帐簿 >~0~h:M+  
account collected in advance 预收款项 hx*4xF  
account current book 往来帐簿 04WxV(fo'  
account of after-acquired property 事后取得的财产报告 S"VO@
)d  
account of defaulter 拖欠帐目 ~ulcLvm:i  
account payable 应付帐款 A0>r]<y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i&1rf|  
account receivable 应收帐款 c1q;  
account receivable report 应收帐款报表 S n<X  
account statement 结单；帐单；会计财务报表 m68>`  
account title 帐户名称；会计科目 B^!-%_q  
accountant's report 会计师报告 )7{r8a  
Accountant's Report Rules 会计师报告规则 pw&k0?K#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QE8`nMf  
Accounting Arrangements 《会计安排》 L PS,\+  
accounting basis 会计基础  &1f3e  
accounting by Official Receiver 破产管理署署长呈交的帐目 v}J0j  
Accounting Circular 《会计通告》 it-
]-=mqb  
accounting class 会计类别 0x,**6  
accounting date 记帐日期；会计结算日期 Lu~E5 ,  
accounting for money 款项核算 6g\hQ\+Z}  
Accounting Officer 会计主任 ;[79Ewd#$  
accounting period 会计报告期；会计期 joDqv,iW8  
accounting policy 会计政策；会计方针 +!GJ  
accounting practice 会计惯例 ^D
1gcI  
accounting principle 会计准则 }$'XV.  
accounting record 会计记录 1S(n3(KRk$  
accounting report 会计报告 ]bAVOKm-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =]5
f\f6  
Accounting Society of China 中国会计学会 q9H\ $  
accounting statement 会计报表 8f<y~L_(`  
accounting system 会计制度；会计系统 1 +s;a]-C  
accounting transaction 会计事项；帐务交易 ubZJUm  
accounting treatment 会计处理 bEB2q\|Je  
accounting year 会计年度 3~Lsa"/  
accretion 增值；添加 c5|sda{  
accrual 应计项目；应累算数目 |g>
Q3E  
accrual basis 应计制；权责发生制 vsyg u  
accrual basis accounting 应计制会计；权责发生制会计 n=PfV3B  
accrue 应累算；应计 HYmUD74FR  
accrued benefit 应累算利益 lu6iU  
accrued charges 应计费用 0VrsbkS  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z^}[CQ&Am  
accrued expenses 应累算费用 pH2/."zE<  
accrued interest payable 应付利息；应计未付利息 }a/z.&x]V  
accrued interest receivable 应收利息；应计未收利息 tot~\S  
accrued right 累算权益 _-sFJi8B  
accruing profit 应累算的利润 QFnpp\K  
accumulated fiscal reserve 累积财政储备 qe'ssX;  
accumulated profit 累积利润；滚存溢利 j74hWz+p4  
accumulated reserve 累积储备 J2 /19'QE  
accumulation of surplus income 累积收益盈余 a'`?kBK7`U  
acquired assets 既得资产 Ch3MwM5]  
acquisition 收购；购置；取得 ]DU?N7
J  
acquisition cost 购置成本 _Rb2jq(&0  
acquisition expenses 购置费用 ML MetRP  
acquisition of 100% interest 收购全部股权 qo$ls\[X  
acquisition of control 取得控制权 yoJ.[M4q  
acquisition of fixed assets 购置固定资产 Q-!gO  
acquisition of shell “买壳” ' tHa5`  
acquisition price 收购价  VM:|I~gJ  
act of God 天灾 H] g=( %ok  
acting partner 执事合伙人 %.D!J",\/K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 liG|#ny{  
active partner 积极参与的合伙人 sa&`CEa  
active trading 交投活跃 xkw=os  
actual circulation 实际流通 u}%6=V  
actual cost 实际成本 z;dRzwL  
actual expenditure 实际开支；实际支出 -%]1q#C>@  
actual income 实际入息；实际收入；实际收益 rQ_]%ies8  
actual market 现货市场 PqL.^  
actual price 现货价；实际价格 Qclq^|O0  
actual profit 实际利润 UX[s5#  
actual quotation 实盘；实际价位；实际报价 _G-y{D_S&  
actual year basis 按实际年度计算 ^<qi&*  
actuals 实货 t1U+7nM  
actuarial investigation 精算调查 lz::6}  
actuarial principle 精算原则 }3_b%{  
actuarial report 精算师报告 -
ycdg'v  
Actuarial Society of Hong Kong 香港精算学会 Cc*R3vHM6  
actuarial valuation 精算师估值 7H?xp_D  
actuary 精算师 }#u #m.  
ad referendum agreement 暂定协议；有待覆核的协定 rjiHP;-t1  
ad valorem duty 从价税；按值征税 Rzh.zvxTp  
ad valorem duty system 从价税制 kxd
*B P  
ad valorem fee 从价费 b1cVAfUP  
ad valorem tariff 从价关税 <ShA_+Nd  
additional allowance 额外免税额 |0oaEd^*}  
additional amount for unexpired risk 未过期风险的额外款额 $i6z)]rjg  
additional assessable profit 补加应评税利润 G'p322Bu  
additional assessment 补加评税 ~@Q]@8Tv\  
additional commitment 额外承担 xpO;V}M|  
additional commitment vote 额外承担拨款 ;@Fb>lBhX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @MB)B5  
additional dependent parent allowance 供养父母额外免税额 0ug&HEl_w  
additional provision 额外拨款 gpf0-g-X  
additional stamp duty 附加印花税 |,5|ZpgL  
additional tax 补加税罚款；补加税款 oQ,<Yx%E3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 v*qbzW`  
adjudged bankrupt 被裁定破产 OA=~i/n~  
adjudicated bankrupt 裁定破产人 qljsoDG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :UP8nq  
adjudication of bankruptcy 裁定破产；宣告破产 T@i* F M  
adjudication of insolvency 裁定无力偿还债务 c?EvrtND  
adjusted actual 经调整的实数；调整后的实数 KK3iui  
adjusted current assets 经调整的流动资产；调整后的流动资产 GM'yOJo  
adjusted figure 经调整的数字；调整后的数额 YI;iG[T,&  
adjusted liabilities 经调整的负债；调整后的负债 Hnk&2bY  
adjusted loss 经调整的亏损；调整后的亏损 !&hqj
$>-}  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值  U-4F  
adjusted profit 经调整的利润；调整后的利润 mB"I(>q*M  
adjusted surplus 经调整的盈余额；调整后的盈余额 {ri={p]l  
adjusted value 经调整的价值；调整后的价值 jLt3jN  
adjustment 调整；修订；理算〔保险〕 LtX53c  
adjustment centre 调剂中心 R'zi#FeP  
adjustment lag 调整过程的时间差距；调整时差 v\4<6Z:4  
adjustment mechanism 调整机制 *9$SFe|&n:  
adjustment of loss 亏损调整 .,p=e$x]  
adjustment process 调整过程；调整程序 #"rK1Z  
adjustment range 调整幅度 ~=iH*AQR  
administered exchange rate 受管制汇率 K)mQcB-"?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 h*C!b?:
"  
administration expenses 行政费用 Q2- lHn^L:  
administration fee 手续费；行政费 sH;_U)ssH  
administration in bankruptcy 破产管理 7+hF1eoI  
administration order 遗产管理令 viUJ4Pn
 
administrator 管理人；遗产管理人 1w(3!Ps+  
administrator of the estate 遗产管理人 j|wN7@Zc  
admission of debt 债项承认书 [8IO0lul+  
admission of proof 接纳债权证明 9QLG:(~;  
advance 放贷款项；垫付款项；预支款项；预付款项 d[p2?]  
advance account 暂支帐目；预付款帐户 <>9!oOa  
advance compensation 预付补偿金 1u7D:h>
#  
advance from shareholder 股东垫款 ?YS>_MN  
advance pending reimbursement 预支以待日后付还 pKy4***I3  
advanced economy 先进经济体系 <A8>To<  
advancement 预付；预付财产 |r Aot2  
advances warrant 垫款令 zA>X+JH>iw  
advancing 贷出 &xN+a{&  
adverse balance 逆差 QJ4$) Fr(  
adverse exchange 逆汇 `3i>e<m~  
advertisement addressed to shareholders 在报章刊登的致股东通告 {~&Q"8 }G  
advice for collection 托收通知书 {~F|"v  
advice of drawing 提款通知书；汇票通知书 @}g3\xLiK  
advice of payment 付款通知 ll4CF}k  
Advisory Committee [Securities and Futures Commission] :R=6Ku>  
谘询委员会〔证券及期货事务监察委员会〕 S\N1qux{  
Advisory Committee on Diversification 经济多元化谘询委员会 4xmJQ>/  
affidavit 誓章；遗产申报誓章 "%Y=+  
affidavit of no receipt 述明无收款的誓章 c_*w<vJ-'  
affiliate 联号；联营公司；附属公司 -'d:~:1f  
affiliated company 附属公司；联号；联营公司 5X)M)"rq;V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *$-X&.h[  
affordability 负担能力  jb&MC2  
African Development Bank [AfDB] 非洲开发银行 y< *-&  
after-acquired property 事后取得的财产 A8vd@0  
after-hours dealing 市后交易 JOY&YA$U  
after-tax profit 税后盈利；税后利润；税后溢利 U?:P7YWy  
agency agreement 代理协议
Oa~ThbX7  
agency expenses 代理机构的开支 *}lLV.+A  
agency fee 代理费 [QgP6f]=  
Agency Law 《代理法》 Ge-Bk)6  
agent 代理人；承销人 !Z:XSF[T  
agent of company 公司代理人 oC>J{z  
agent's fee 代理人费；经纪费 Lo!hyQ)  
aggregate 总计；总数；总体数字 zT78FliY6  
aggregate amount 总款额；总额 !9_(y~g{N  
aggregate assets and liabilities 总体资产与负债 ftxL-7y%  
aggregate at constant price 按固定价格计算的总体数字 4-x<^ ev=  
aggregate demand 总需求 b/:wpy+9Z  
aggregate gross position 总持仓量 A5yVxSF  
aggregate limit 总限额 U_5`  
aggregate of salaries tax 合计薪俸税 %5gdLm!p  
aggregate performance 总体表现；总体业绩 MmjZq  
aggregate supply 总体供应 lxL.ztL  
aggregate surplus 总盈余 #Z2'Y[@.  
aggregate total 整体总额 ?QT6q]|d0+  
aggregate value 总值；合计价值 w/m@(EBK  
aggregated basis 合计基准 =eQB-Xe8Y  
aggregated net chargeable income 合计应课税入息实额 N:| :L:<1  
aggregation 合并计算；合计；总和 ~h3G}EH  
aggregation of incomes of husband and wife 夫妇入息合并计算 _Pqq*  
aggregation of property 财产的总和 Uw.')ZY=  
agio 差价；贴水 Z5 IW
oY  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 OA3J(4!"W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment MZ,1mR  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 b`#YJpA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment YJ6
~P   
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 T[|#DMg$F  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Qs,\P^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》 kx;X:I(5&P  
agreement for a settlement 授产协议 3?*dv14  
agreement for assignment 转让协议 k9rws  
agreement for sale 售卖协议；买卖协议 HD=F2p  
agreement for sale and purchase 买卖协议 baII!ks  
agreement for the payment of interest 支付利息协议 hYkkr&  
agreement for the repayment of money 还款协议 =
Z:]%  
agreement of reinsurance 再保险协议 wg?}c ;  
Agricultural Bank of China 中国农业银行 (46'#E z[F  
air passenger departure tax 飞机乘客离境税 Jh EC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,]2?S5R  
airport tax 机场税 =){G  
alcohol duty 酒精税 uxU-N  
alienation 让与；让渡；转让 cWkg.ri-x  
alimony 生活费；赡养费 dRJ ](Gw  
All Ordinaries Index [AOI] 所有普通股指数 'OtTq8G  
all risks 全险；综合险 fAULuF  
All Sales Record for Stock Market 《股票市场成交报告》 4<#ItQ(  
Allied Capital Resources Limited 新联财务有限公司 i86:@/4~F  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 F5Xb_&   
allocation letter 拨款信件 nd8<*ru$  
allocation of fund 分配款项；预留款项 )_jboaNzwI  
allocation of profit 利润分配；溢利分配 rS BI'op  
allocation warrant 拨款令 A{zqr^/h  
allotment 分配；配股 N3L$"g5^  
allotment notice 股份配售通知；配股通知 NlEyT9  
allotment of shares 股份分配 ~{Iw[,MJ  
allowable 可获宽免；免税的 CXrOb+  
allowable business loss 可扣除的营业亏损 c6xr[tc%  
allowable expenses 可扣税的支出 ZTzec zXpQ  
allowance 免税额；津贴；备抵；准备金 9<_hb1'  
allowance for debts 债项的免税额  +x 3x  
allowance for depreciation by wear and tear 耗损折旧免税额 ML12&E>  
allowance for funeral expenses 殡殓费的免税额 |KYl'"5\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]
AY 4bm  
allowance for repairs and outgoings 修葺及支出方面的免税额 lz0-5z+\  
allowance to debtor 给债务人的津贴 Zmyq6.1q~  
alteration of capital 资本更改 crIF5^3Yby  
alternate trustee 候补受托人 JU>~[yAP  
amalgamation 合并 &}p\&4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k_V+;&:%  
ambit of charges 征税范围；收费范围 D",L.  
amended valuation 经修订的估值 ]2@(^x'=  
American Commodities Exchange 美国商品交易所 ,H7_eVLWR  
American Express Bank Limited 美国运通银行 ^@V*:n^  
American Stock Exchange 美国证券交易所 oWY3dc  
amortization 摊销 .jQx
2O  
amount due from banks 存放银行同业的款项 qB$-H' j:;  
amount due from banks abroad 存放海外银行同业的款项 s1 >8uW  
amount due from holding companies 控股公司欠款 #7O7O~  
amount due from local banks 存放本港银行同业的款项 e`4mrBtz|  
amount due to banks 银行同业的存款 cn} CI  
amount due to banks abroad 海外银行同业的存款 |M7C=z='  
amount due to holding companies 控股公司存款 cj2Smgw&>  
amount due to local banks 本港银行同业的存款 gtuSJ+up  
amount due to outport banks 外埠银行同业的存款 n{4iW_/D  
amount for note issue 发行纸币的款额 [}4zqY{  
amount of bond 担保契据的款额 #g6_)B=S  
amount of consideration 代价款额 ,'(|,f42  
amount of contribution 供款数额 X <xM '  
amount of indebtedness 负债款额 %0-oZL  
amount of principal of the loan 贷款本金额 $l7}e=1
 
amount of rates chargeable 应征差饷数额 5_!L"sJ  
amount of share capital 股本额 #a}w&O";  
amount of sums assured 承保款额 jv~#'=T'  
amount of variation 变动幅度 ~RbVcB#  
amount of vote 拨款数额 Eq)b=5qrG?  
amount payable 应付款额 w
MCMrv:  
amount receivable 应收款额 jI8`trD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @:zC!dR)G  
analysis 分析 `C>h]H(  
ancillary risk 附属风险 pqO3(2F9
 
annual account 周年帐目；周年帐目报表；年度决算；年结 P}Ig6^[m\  
annual accounting date 年结日期 w]gLd  
annual allowance 每年免税额；年积金；年度津贴；年津 %DiQTg7V,  
annual balance 年度余额 i 7]o[  
annual disposable income 每年可动用收入 W@AHE?s6g  
annual estimates 周年预算 w@-G_-6W  
annual fee 年费 @JlT*:Dz  
annual general meeting 周年大会 %h ;oi/pe  
annual growth rate 年增率；每年增长率 ^N<aHFF  
annual long-term supplement 长期个案每年补助金 k5\V:P=#  
annual pensionable emolument 可供计算退休金的年薪 fh =R  
annual report 年报 i`@cVYsL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Lmjd,t  
annual return 周年报表；周年申报表；每年报税表格 Gk
5'|s  
Annual Return Rules 《周年报表规则》 U[pHT _U  
annual review of consumer prices 每年消费物价回顾 2*D2jw  
annual roll-forward basis 逐年延展方式 ;b [>{Q;  
annual salary 年薪 X]}ai5  
annual statement 年度报表；年度决算表 I '0
[  
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 *x8~}/[T(F  
annuitant 年金受益人 TYuP EVEXZ  
annuity 年金 `S((F|Ty=;  
annuity contract 年金合约 l)$mpMgAD  
annuity on human life 人寿年金 [Z/P[370  
antecedent debt 先前的债项 h's[) t  
ante-dated cheque 倒填日期支票 xCL)<8[R,}  
anticipated expenditure 预期开支 =M 8Mt/P  
anticipated net profit 预期纯利 ;*qXjv& K  
anticipated revenue 预期收入 v>K|hH  
anti-inflation measure 反通货膨胀措施 ;0WAfu}#H  
anti-inflationary stance 反通货膨胀立场 <T7@,_T  
apparent deficit 表面赤字 S<]k0bC  
apparent financial solvency 表面偿债能力 Ia](CN*;6  
apparent partner 表面合伙人 ek)rsxf1A  
application for personal assessment 个人入息课税申请书 TSFrv8L  
application of fund 资金应用 BMAWjEr  
application to release as liquidator and to destruct the books of accounts and documents eM$a~4!d  
申请免除清盘人职务及毁灭帐簿与文件 Q%aF~  
appointed actuary 委任精算师 R~oY R,L;  
appointed auditor 委任核数师；委任审计师 ]Qe~|9I  
appointed trustee 委任的受托人 ,'c%S|]U7  
appointer 委任人 FiQ&g*=|  
apportioned pro rata 按比例分摊 <tTNtBb  
apportionment 分配；分摊 1<@lM8&.kO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7vgRNzZoq  
apportionment formula 分摊方程式 iOa<=  
apportionment of estate duty 遗产税的分摊 3SWDPy  
appraisal 估价；评估 z]g#2xD2  
appreciable growth 可观增长 Jy:@&c  
appreciable impact 显着影响 4Ty?>'*|  
appreciable increase 可观增长 ,eebO~7vB  
appreciation 增值；升值 Nkb%4ofKqu  
appreciation against other currencies 相对其他货币升值 AIl`>ac  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TCzz]?G]la  
appreciation tax 增值税 0 F8xS8vK+  
appropriation 拨款；拨用；拨付 kN 2mPD/  
appropriation account 拨款帐目 CPa+?__B  
Appropriation Bill 拨款法案 gm]q<~eMW  
appropriation-in-aid system 补助拨款办法 \t{4pobo  
approved assets 核准资产 <EyJ $$  
approved basket stock 认可一篮子证券 d.ywH;  
approved budget 核准预算 @
~{TL  
approved charitable donation 认可慈善捐款 FBP #_"z  
approved charitable institution 认可慈善机构 ~*h)`uM  
approved currency 核准货币；认可货币 Flpl,|n a  
approved estimates 核准预算 ST#)Fl  
approved estimates of expenditure 核准开支预算 ,^4"
e (  
approved overseas insurer 核准海外保险人 5D3&E_S  
approved overseas trust company 核准海外信托公司
xz@*V>QT  
approved pooled investment fund 核准汇集投资基金 ly!3
~W  
approved provident fund scheme 认可公积金计划 K&._fG  
approved provision 核准拨款 bg3kGt0  
approved redeemable share 核准可赎回股份 M97+YMY)  
approved regional stock 认可地区性证券 49/2E@G4.  
approved retirement scheme 认可退休金计划 aEQrBs  
approved subordinated loan 核准附属贷款 LU*mR{B  
arbitrage 套戥；套汇；套利 jY9tq[~/  
arbitrageur 套戥者；套汇者 hQ%X0X,  
arbitrary amount 临时款项 ZyU/ .Uk  
arrangement 措施；安排；协定 5Mxl({oI]  
arrears 欠款 cJT_Qfxx  
arrears of pay 欠付薪酬 %\v  
arrears of revenue 逾期未收税款；逾期未收的帐项 4myikeUR_  
articles of association 组织章程；组织细则；组织章程细则 5Q}HLjG8Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !b
K;/)  
ascertainment of profit 确定利润 #/(L.5d[  
"Asia Clear" “亚洲结算系统” 6UN{Vjr%`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (q7;/n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tre`iCH~  
Asian Development Fund [ADF] 亚洲发展基金 /q]f
G  
Asian dollar bond 亚洲美元债券 B$=1@  
Asian dollar market 亚洲美元市场 N+R{&v7=F%  
Asian dollar rate 亚洲美元利率 lh0G/8+C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t(,2x%{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3Qv9=q|[b  
asked price 沽盘；喊价；索价；卖方报价 !`U #Pjp.  
assessable income 应评税入息 V[44aN  
assessable loss 应评税亏损 2DZ&g\|  
assessable profit 应评税利润 YS9)%F=X  
assessable value 应评税值 4wS!g10}  
assessed profit 估定利润 '6WZi|(a  
assessed value 经评估价值 2Sy:wt  
assessment 评税；评定；估价；评税单 D_f:D^  
assessment number 评税编号；估价编号 K=sk1<>)m  
assessment of additional tax 补加税评税 ciH
TnC  
assessment of performance 业绩评估；实绩评价 dg N#"  
Assessor 评税主任 >hnhV6ss  
asset price bubbles 资产价格泡沫 }&ew}'*9)  
asset-backed securities 具资产保证的证券 qqYQ/4Ajw  
assets accretion 资产增值 ) \cnz  
assets and liabilities 资产与负债 }sZy|dd  
assets betterment statement 资产递增表；资产改进表 bnp:J|(ld  
assets lending 实物放款；有抵押贷款 C`oB [  
assets of the company passing on the death 死者去世时转移的公司资产 ;%n(ARZ#  
assets pledged as security for liabilities 用作负债抵押的资产 $H,9GIivD  
assets portfolio 资产投资组合 [eF|2:  
assets price 资产价格 Y% [H:  
assets quality 资产质素 E&vCzQ  
assets realization 资产变现 CZv^,O(M?2  
assets refinancing arrangement 资产再集资安排 mh_GYzd  
assets securitization 资产证券化 9zehwl]~  
assets situated outside Hong Kong 在香港以外地方的资产 kx0w?A8-  
assets stripping 削减资产；拆卖资产 /{ 8.Jcx$  
assets value 资产值 )]}68}9  
assignee 承让人 =:RNpi,  
assignment 转让；转让书；转让契 :d~&Dt<c  
assignment of interest 权益转让 x6yO2Yo  
assignment of letters patent and trade mark 专利证书及商标转让 ,l)AYu!q4F  
assignment of property 物业转让；物业转让书 4=ha$3h$  
assignment right 转让权 Z!?T&:  
assignor 转让人 j~ qm5}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 G#^6H]`[J:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RCGpZyl  
associate member 附属会员 j]9,yi  
associated body corporate 相联法人团体 Bm^8"SSN  
associated company 相联公司；联属公司 |R Qa.^.  
associated corporation 相联法团 ^
F"eHUg  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zy9W{{:P(1  
公认会计师公会〔英国〕 `O,"mm^@U  
Association of Futures Exchange Brokers 香港期货经纪协会 T6rjtq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 49#?I:l  
association of underwriters 承保人组织 X0m6<q  
assumption of control 接管 wB*}XJah  
assurance 担保；保险；转易；转易书 P6ugbq[x#e  
assurance of interest 权益的转易 SQ`ec95',  
at 19XX price 按一九ＸＸ年价格计算 TkjZI}]2  
at a discount 按赔价计算；按贴水价格计算；打折扣 6<Zk%[7t  
at a premium 按溢价计算；按升水价格计算 kL}*,8s{  
at call 通知付款；按通知 YP}r15P  
at constant market price 按固定市价计算 )%?SWuS?N  
at constant price 按固定价格计算 52Q~` t7F  
at cost 按成本计算 QTI^?@+N>  
at current market price 按当时市价计算；按现时市价计算 Z5

>}  
at current price 按当时价格计算；按现时价格计算 
!
:dhK  
at factor cost 按要素成本计算；按生产要素成本计算 zU>bT20x/  
at money-of-the-day price 按付款当日价格计算 8x6{[Tx   
at or better 按指定或较佳价位〔买卖指令〕 Z@>WUw@F  
at par 按面值计算；平价 +3;[1dpgf  
at sight 见票即付 \o!B:Vb<
  
at the close 按收市盘 cp 7;~i3  
at the opening 按开市盘 /%)x!dmy  
attestation 见证；见证条款 v.]W{~PI2V  
at-the-money option 平价期权 E'_$?wWn5  
attorney 受权人；受托代表人 .`N&,&H  
attornment 新拥有人承认书 I* JSb9r  
attributable profit 可归属利润 yi1V\8DC  
attributable share value 可归属股份价值 fL R.2vJ  
Auckland Stock Exchange 奥克兰证券交易所 U[l{cRT   
auction 拍卖 7vsXfIP+  
auctioneer 拍卖商 {cYbM[}U"  
audit 审计；核数 v%2Jm!i+  
Audit Commission 审计署 o7 X5{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] u!VY6y7p  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 UXV>#U?  
audit review 帐目审查 fxX4 !r  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 kv/mqKVr  
audited account 审计帐目；经审计的帐目 [;i3o?\_I  
audited annual account 经审计的周年帐目 ,G(bwE9~  
audited balance sheet 经审计的资产负债表 u*H V  
auditor 核数师；核数主任；审计师 c"@,|wCUi  
auditor's certificate 核数师证明书；审计师证明书 c:G0=5  
auditor's report 核数师报告；审计师报告 'ZQR
@~G  
Aussie bond 澳元债券 QW"BGg~6c  
austerity budget 紧缩预算 X6c['Zrc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Uv/?/;si  
Australia All Ordinaries Index 澳洲所有普通股票指数 9ioV R  
Australian Dollar [AUD] 澳元 ?t];GNU`l  
Australian Options Market 澳大利亚期权市场 +QVe -  
Australian Securities Commission 澳洲证券事务监察委员会 )SFyQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2JRX ;s~  
Australian Stock Exchange 澳大利亚证券交易所
mMV-IL  
Austrian Schilling [ATS] 奥地利先令 Q|J$R  
authentication 认证；鉴证 O0#9D'{  
authority to purchase 委托购买证；委购书 ~f>km|Q{u  
authorization 认可；核准；授权；授权书 FiJU *  
authorization by direction 指示授权
Jx1JtnyP@  
authorization by instruction 指令授权 c1Ta!p{%  
authorization by warrant 令状授权 ns1@=f cO  
authorization of unit trust 单位信托的认可 n*fsdo~  
authorized agent 指定代理人 q\6ZmKGnT  
authorized capital 法定资本 N,NEg4 q[  
authorized clerk 出市员 v/lQ5R1  
authorized dealer 认可交易商 k%?A=h  
authorized financial institution 认可财务机构 eMC0 )B  
authorized fund 认可基金 _-g?6q  
authorized fund house 获授权的基金公司；认可基金公司 >T~duwS  
authorized institution 认可机构 |F#L{=B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 JmK[7t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 BPzlt  
authorized insurer 获授权保险人；获认可承保人 -%x9^oQwY  
authorized investment 特准投资项目 ^iq$zHbc0u  
authorized person 获授权人 +'!vm6  
authorized representative 获授权代表 V|8`]QW@  
authorized share capital 法定股本 {$mj9?n=v  
automated quotation system 自动报价系统 i.`RQZ$,/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] SLG3u;Ab  
自动交易系统〔香港期货交易所有限公司〕 F[SY
s/M  
automatic adjustment mechanism 自动调整机制 HJu;4O($  
automatic adjustment system 自动调整系统 wmr8[n&c  
Automatic Clearing House 自动票据交换所 ^yB>0/{)z  
automatic exchange rates accumulation system 自动化汇率累集系统 U$(AZ|0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _n+./B  
automatic teller machine [ATM] 自动柜员机 ;MR(Ea
ep  
autopay 自动转帐  "Aq-H g  
available assets 可用资产 jFBnP,WQ  
available fiscal reserve 现存财政储备 o!+jPwEU  
available profit 可用利润 R\wG3Oxol  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 lx&ME#~  
average 平均；平均数；海损 &N!;d E  
average basic salary 平均基本薪金 [!E8C9Q#!  
average consumer expenditure 平均消费开支；一般消费开支 LMvsYc~]q  
average cost 平均成本 yXx}'=&!0  
average cost of land production 增辟土地平均成本 `cgSyRD]  
average daily turnover 平均每日成交额 Ag`:!*  
average daily wage rate 平均每日工资率 sy|{}NkA!  
average expenditure pattern 平均开支模式 _%HyXd  
average growth rate 平均增长率 L>mv\D;o.  
average net fixed assets 固定资产平均净值 ]+B#SIC;  
average of relatives 相对价格平均数 V0h  
average price 平均价格 >@BvyZ)i  
average propensity to consume 平均消费倾向；一般消费倾向 jpCQ2XD:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .Lk2S "+  
average rate 平均率 @9pk-BB^D  
average revenue 平均收入；平均收益 wb }W;C@  
average stock 平均库存；平均存货 x-_!I>l&  
average yearly rent 平均年租 kOGpe'bV  
avoidance of double taxation 避免双重课税 _YH)E^If  
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 .TURS  
EnrRnVB  
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