一些有用的会计术语(也不知道发的地方对不对)A

A: NzS(,F  
A share Ａ股；甲类股份 >D]g:t@v  
abatement of tax 减税；减扣免税额 ]90BIJ]*c  
ABN AMRO Bank N.V. 荷兰银行 4^uQB(}Z  
above-the-line expenditure 线上项目支出；经常预算支出 c_"=G#^9@i  
above-the-line receipt 线上项目收入；经常预算收入 {BV0Y.O  
ABSA Asia Limited 南非联合亚洲有限公司
bmCp:
6  
absolute change 绝对数值变更 m8[XA!,  
absolute expenditure 实际开支 xf2|9Tqt  
absolute guideline figure 绝对准则数字 7m.#No>^  
absolute interest 绝对权益 yuP1*QJ%  
absolute order of discharge 绝对破产解除令 1N\/61+aA  
absolute profit margin 绝对利润幅度 rfo7\'yk  
absolute value 实值；绝对值 m&S *S_c  
absolutely vested interest 绝对既得权益 suKr//_  
absorbed cost 已吸收成本；已分摊成本 EKu%I~eM  
absorption 吸收；分摊；合并 [G!#y  
absorption rate 吸收率；摊配率；分摊率 _43'W{%  
ACB Finance Limited 亚洲商业财务有限公司
lV%oIf[OB  
acceptable form of reciprocity 合理的互惠条件 CcCcuxtR  
acceptable rate 适当利率；适当汇率 qAI%6d  
acceptance agreement 承兑协议 T'6MAxEZUq  
acceptance for honour 参加承兑 B^;"<2b*  
acceptor 承兑人；接受人；受票人 +/+>:  
acceptor for honour 参加承兑人 P;8nC:zL  
accident insurance 意外保险 e|-&h `[  
Accident Insurance Association of Hong Kong 香港意外保险公会 I<+EXH%1,  
accident insurance scheme 意外保险计划 lKdd3W"o  
accident year basis 意外年度基准 h~EGRg  
accommodation 通融；贷款 '[WVP=M<XV  
accommodation bill 通融票据；空头票据 J2ZV\8t  
accommodation party 汇票代发人 ohU}ST:9  
account balance 帐户余额；帐户结余 
[L m  
account book 帐簿 r>ziQq8C&  
account collected in advance 预收款项 7q%xF#mK=  
account current book 往来帐簿 ^sVr#T  
account of after-acquired property 事后取得的财产报告 i0}f@pCB?X  
account of defaulter 拖欠帐目 E.N@qMn~  
account payable 应付帐款 
Oa.84a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 VW`SqU
l  
account receivable 应收帐款 = Ed0vw  
account receivable report 应收帐款报表 X 0vcBHh  
account statement 结单；帐单；会计财务报表
g1kYL$o4  
account title 帐户名称；会计科目 J7
;8 S  
accountant's report 会计师报告 <uG6!P  
Accountant's Report Rules 会计师报告规则 /7N&4FrG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }3O 0nab  
Accounting Arrangements 《会计安排》 /\.[@]  
accounting basis 会计基础 {gz-w|7  
accounting by Official Receiver 破产管理署署长呈交的帐目 jK-b#h.gL  
Accounting Circular 《会计通告》 C'7DG\pr  
accounting class 会计类别 r'(*#  
accounting date 记帐日期；会计结算日期 kqkTz_r|H  
accounting for money 款项核算 Gf=3h4  
Accounting Officer 会计主任 xlcL;
e&^P  
accounting period 会计报告期；会计期 x^zw1e,y  
accounting policy 会计政策；会计方针 gNHS:k\"  
accounting practice 会计惯例 @}\i`H1s  
accounting principle 会计准则 nEt{ltsS0  
accounting record 会计记录 ;Zm-B]\  
accounting report 会计报告 ^UCH+Cyl  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G^|!'V  
Accounting Society of China 中国会计学会 6gs0Vm  
accounting statement 会计报表 [H[L};%=j  
accounting system 会计制度；会计系统 KAJR.YNm  
accounting transaction 会计事项；帐务交易 R53^3"q~  
accounting treatment 会计处理 Xp+lpVcJ  
accounting year 会计年度 riZ :#I  
accretion 增值；添加 Y&<]:)  
accrual 应计项目；应累算数目 \RqH"HqD  
accrual basis 应计制；权责发生制 72CHyl`|l  
accrual basis accounting 应计制会计；权责发生制会计 mBeP"GS  
accrue 应累算；应计 t"s$YB>}  
accrued benefit 应累算利益 Jmuyd\?,b  
accrued charges 应计费用 h% eGtd$n  
accrued cumulative preference share dividend 应累算的累积优先股股息 O9P+S|hcY  
accrued expenses 应累算费用 Zg%tN#6y  
accrued interest payable 应付利息；应计未付利息 HLkI?mW<  
accrued interest receivable 应收利息；应计未收利息 n)0M1o#  
accrued right 累算权益 '%X29B5  
accruing profit 应累算的利润 >4#:qIU  
accumulated fiscal reserve 累积财政储备 #w3J+U 6r  
accumulated profit 累积利润；滚存溢利 < 1%}8t"
 
accumulated reserve 累积储备 !r8_'K5R(  
accumulation of surplus income 累积收益盈余 bvOnS0,y  
acquired assets 既得资产 &]h`kvtBC  
acquisition 收购；购置；取得 OqWm5(u&S  
acquisition cost 购置成本 YkFAu8b>  
acquisition expenses 购置费用 C*}PL  
acquisition of 100% interest 收购全部股权 W#+f2 RR  
acquisition of control 取得控制权 -2[#1S*  
acquisition of fixed assets 购置固定资产 +%f6{&q$  
acquisition of shell “买壳” b"aF-,M>  
acquisition price 收购价 f^-ot@w  
act of God 天灾 ;F|#m,2Q-  
acting partner 执事合伙人 riL|B3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hVz] wKP  
active partner 积极参与的合伙人 "O'c.v?{x  
active trading 交投活跃 182g6/,  
actual circulation 实际流通 .{t*v6(TP  
actual cost 实际成本 :>iN#)S  
actual expenditure 实际开支；实际支出 L+S)hgUH  
actual income 实际入息；实际收入；实际收益 #*q]^Is"  
actual market 现货市场 nG";?TT  
actual price 现货价；实际价格 P!"{-m'
  
actual profit 实际利润 Z($i+L%.  
actual quotation 实盘；实际价位；实际报价 nE +H)%p  
actual year basis 按实际年度计算 X}xf_3N "  
actuals 实货 C1fd@6  
actuarial investigation 精算调查 b}DC|?~M  
actuarial principle 精算原则 gW<6dP'v  
actuarial report 精算师报告 qyxd9Lk1  
Actuarial Society of Hong Kong 香港精算学会 Gy[anDE&  
actuarial valuation 精算师估值 D>8p:^3g  
actuary 精算师 O,Tp,wT  
ad referendum agreement 暂定协议；有待覆核的协定 == E8^jYJw  
ad valorem duty 从价税；按值征税 {i+ o'Lw  
ad valorem duty system 从价税制 s=]NKJaQH  
ad valorem fee 从价费 HUMy\u84H  
ad valorem tariff 从价关税 gV-*z}`U  
additional allowance 额外免税额 u]Q}jqiq"  
additional amount for unexpired risk 未过期风险的额外款额 +;\w'dBi,  
additional assessable profit 补加应评税利润 SXP(C^?C  
additional assessment 补加评税 sE'c$H  
additional commitment 额外承担 a{L&RRJ  
additional commitment vote 额外承担拨款 &XV9_{Hm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =IW!ZN_  
additional dependent parent allowance 供养父母额外免税额 U3C"o|   
additional provision 额外拨款 QJj='+R>  
additional stamp duty 附加印花税 N,Z*d  
additional tax 补加税罚款；补加税款 4 ob?M:S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P6Y+ u  
adjudged bankrupt 被裁定破产 .^M#BAt2  
adjudicated bankrupt 裁定破产人 R:+'"dBge  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 M(nzJ  
adjudication of bankruptcy 裁定破产；宣告破产  ?HRS*  
adjudication of insolvency 裁定无力偿还债务 `Th~r&GvF  
adjusted actual 经调整的实数；调整后的实数 (6B;  
adjusted current assets 经调整的流动资产；调整后的流动资产 %.hJDX\j
 
adjusted figure 经调整的数字；调整后的数额 O
X'V  
adjusted liabilities 经调整的负债；调整后的负债 Y6&v&dA;  
adjusted loss 经调整的亏损；调整后的亏损 4BUG\~eI3  
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 ?Wz2J3A.2t  
adjusted profit 经调整的利润；调整后的利润 2GORGS%  
adjusted surplus 经调整的盈余额；调整后的盈余额 "
{r8'qn  
adjusted value 经调整的价值；调整后的价值 4b[bj").A  
adjustment 调整；修订；理算〔保险〕 O Bcz'f~  
adjustment centre 调剂中心 NTD1QJ  
adjustment lag 调整过程的时间差距；调整时差 1I`F?MT  
adjustment mechanism 调整机制 _?:jZ1wZ  
adjustment of loss 亏损调整 A yr,  
adjustment process 调整过程；调整程序 p3Qls*  
adjustment range 调整幅度 z bYv}q  
administered exchange rate 受管制汇率 'iF%mnJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %VFoK
-a  
administration expenses 行政费用 c+&Kq.~K  
administration fee 手续费；行政费 ?$K-f:?c  
administration in bankruptcy 破产管理 V]; i$  
administration order 遗产管理令 }2@Z{5sh)  
administrator 管理人；遗产管理人 o5p{ O>D[z  
administrator of the estate 遗产管理人 G"` }"T0}  
admission of debt 债项承认书 hcj]T?  
admission of proof 接纳债权证明 6i-G{)=l  
advance 放贷款项；垫付款项；预支款项；预付款项 T 5Zh2Q@  
advance account 暂支帐目；预付款帐户 /6Q]f  
advance compensation 预付补偿金 "o+?vx-  
advance from shareholder 股东垫款 cz,QP'g  
advance pending reimbursement 预支以待日后付还 ]7
Du/)$  
advanced economy 先进经济体系 Cyd/HTNh<  
advancement 预付；预付财产 sWo}Xq#  
advances warrant 垫款令 <#ON  
advancing 贷出 ;YR/7  
adverse balance 逆差 b6 %m*~  
adverse exchange 逆汇  NdRcA  
advertisement addressed to shareholders 在报章刊登的致股东通告 )M
.s<Y  
advice for collection 托收通知书 x;)I%c  
advice of drawing 提款通知书；汇票通知书 e,epKtL  
advice of payment 付款通知 2zqaR[C  
Advisory Committee [Securities and Futures Commission] l>K
+4  
谘询委员会〔证券及期货事务监察委员会〕 cN0 *<  
Advisory Committee on Diversification 经济多元化谘询委员会 1R3,Z8j'  
affidavit 誓章；遗产申报誓章 6`O,mpPu4G  
affidavit of no receipt 述明无收款的誓章 ru@#s2  
affiliate 联号；联营公司；附属公司 \894Jqh  
affiliated company 附属公司；联号；联营公司 #?Kw y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 U!o7Nw@z  
affordability 负担能力 ;.Bz'Q  
African Development Bank [AfDB] 非洲开发银行 7H)$NG<U$  
after-acquired property 事后取得的财产 ,eBC]4)B6  
after-hours dealing 市后交易 pe vXixl  
after-tax profit 税后盈利；税后利润；税后溢利 aaig1#a@1b  
agency agreement 代理协议 u0Wt"d-=  
agency expenses 代理机构的开支 g}v](Q  
agency fee 代理费 l<w7 \a6  
Agency Law 《代理法》 o[cOL^Xd1  
agent 代理人；承销人 ]5jS6@Vl*  
agent of company 公司代理人 KR#,6  
agent's fee 代理人费；经纪费 Tk?uJIS :  
aggregate 总计；总数；总体数字 D#L(ZlD4
 
aggregate amount 总款额；总额 w[ v{)  
aggregate assets and liabilities 总体资产与负债 9^W7i]-Z  
aggregate at constant price 按固定价格计算的总体数字 >2znn&gZ  
aggregate demand 总需求 A|8"}Hm  
aggregate gross position 总持仓量  I8?  
aggregate limit 总限额 Q__CW5&'u  
aggregate of salaries tax 合计薪俸税 YK)m6zW5  
aggregate performance 总体表现；总体业绩 >^~^
#MT  
aggregate supply 总体供应 wHbkF#[:i  
aggregate surplus 总盈余 w2.] 3QAZ  
aggregate total 整体总额 .qSDe+A  
aggregate value 总值；合计价值 KE3`5Y!  
aggregated basis 合计基准 /IWAU)A0  
aggregated net chargeable income 合计应课税入息实额 YK6LJv}  
aggregation 合并计算；合计；总和 -}%J3j|R:  
aggregation of incomes of husband and wife 夫妇入息合并计算 J)YlG*  
aggregation of property 财产的总和 OW@%H;b  
agio 差价；贴水 Jz`jN~  
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》 BDI@h%tJb:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Q4m> 3I  
《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》 4j=3'Z|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UE'=9{o`  
《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》 ?9()ya-TE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment UON=7}=$&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 m"9f(  
agreement for a settlement 授产协议 `f;w  
agreement for assignment 转让协议  9!jPZn  
agreement for sale 售卖协议；买卖协议 Mwnr4$]  
agreement for sale and purchase 买卖协议 0~fjY^(  
agreement for the payment of interest 支付利息协议 qUd7O](b=?  
agreement for the repayment of money 还款协议 AB'+6QU9k  
agreement of reinsurance 再保险协议 d$3rcH1  
Agricultural Bank of China 中国农业银行 h p|v?3(  
air passenger departure tax 飞机乘客离境税 &`I(QY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T&_&l;syA  
airport tax 机场税 F,
Q;sq  
alcohol duty 酒精税 3P6O]x<-?  
alienation 让与；让渡；转让 %3a-@!|1<  
alimony 生活费；赡养费 'IX1WS&\"  
All Ordinaries Index [AOI] 所有普通股指数 L*Z.T^h  
all risks 全险；综合险 9m M3Ve*  
All Sales Record for Stock Market 《股票市场成交报告》 DzGUKJh6  
Allied Capital Resources Limited 新联财务有限公司 }_'5Vb_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `[sFh%:  
allocation letter 拨款信件 G1z*e.+y  
allocation of fund 分配款项；预留款项 pX_#Y)5  
allocation of profit 利润分配；溢利分配 @wcF#?J  
allocation warrant 拨款令 R'v~:wNTNs  
allotment 分配；配股 ~A=zjkm  
allotment notice 股份配售通知；配股通知 W<)P@_+-  
allotment of shares 股份分配 2|>\A.I|=  
allowable 可获宽免；免税的 zvV&Hks-  
allowable business loss 可扣除的营业亏损 F-/
z@tM  
allowable expenses 可扣税的支出 49; '
K  
allowance 免税额；津贴；备抵；准备金 1Z}5ykM3  
allowance for debts 债项的免税额 - Z,Qj"V  
allowance for depreciation by wear and tear 耗损折旧免税额 L[Vk6e  
allowance for funeral expenses 殡殓费的免税额 *SNdU^!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )$n%4 :  
allowance for repairs and outgoings 修葺及支出方面的免税额 /A7( `l;6  
allowance to debtor 给债务人的津贴 r!Aj5  
alteration of capital 资本更改 eB5>uKa  
alternate trustee 候补受托人 mU #F>  
amalgamation 合并 4f\NtQ)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W'@|ob  
ambit of charges 征税范围；收费范围 w~*@T
G  
amended valuation 经修订的估值 H.ZIRt!RB  
American Commodities Exchange 美国商品交易所 ^&?,L@fW  
American Express Bank Limited 美国运通银行 R])
Eg&  
American Stock Exchange 美国证券交易所 AT"gRCU$4  
amortization 摊销 mw 28E\U  
amount due from banks 存放银行同业的款项 I`0-q?l  
amount due from banks abroad 存放海外银行同业的款项 XR+ SjCA  
amount due from holding companies 控股公司欠款 0VNLhM(LM  
amount due from local banks 存放本港银行同业的款项 >s^$-  
amount due to banks 银行同业的存款 l53i {o  
amount due to banks abroad 海外银行同业的存款 >_?i)%+)  
amount due to holding companies 控股公司存款 TwkT|Piw S  
amount due to local banks 本港银行同业的存款 4`,(*igEv  
amount due to outport banks 外埠银行同业的存款 R
ml'{S  
amount for note issue 发行纸币的款额 (A~7>\r +  
amount of bond 担保契据的款额 kG>jb!e@(  
amount of consideration 代价款额 ;MS.ag#  
amount of contribution 供款数额 ZQfxlzj+X  
amount of indebtedness 负债款额 IIR+qJ__|  
amount of principal of the loan 贷款本金额 +Y7M7  
amount of rates chargeable 应征差饷数额 KYpS4&Xh  
amount of share capital 股本额 wm`<+K  
amount of sums assured 承保款额 t*(bF[?  
amount of variation 变动幅度 x4^nT=?6_  
amount of vote 拨款数额 9[.HWe,  
amount payable 应付款额 { ptdOrN  
amount receivable 应收款额 -+WAaJ(b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i|^Q{3?o#  
analysis 分析 !UT'4Fs  
ancillary risk 附属风险 Ljy797{f  
annual account 周年帐目；周年帐目报表；年度决算；年结 K}l3t2uk  
annual accounting date 年结日期 >G5aFk  
annual allowance 每年免税额；年积金；年度津贴；年津 ,{0Y:/T'  
annual balance 年度余额 K3!3[dR*  
annual disposable income 每年可动用收入 OXQ*Xpc  
annual estimates 周年预算 :TQp,CEa  
annual fee 年费 Ixxs(  
annual general meeting 周年大会 Z 8rD9 k$6  
annual growth rate 年增率；每年增长率 *I]]Ogpq=  
annual long-term supplement 长期个案每年补助金 ftYJ 3/WH  
annual pensionable emolument 可供计算退休金的年薪 1 (<n^\J(  
annual report 年报 eI1zRoIl-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A%8 Q}s$<s  
annual return 周年报表；周年申报表；每年报税表格 +_]Ui| l  
Annual Return Rules 《周年报表规则》 Y7t#)?  
annual review of consumer prices 每年消费物价回顾 A 6S0dX  
annual roll-forward basis 逐年延展方式 ['mpxtG  
annual salary 年薪 PF~@@j  
annual statement 年度报表；年度决算表 kk=n&M  
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 _EMI%P&s  
annuitant 年金受益人 gQ\.|'%  
annuity 年金 GeR#B;{  
annuity contract 年金合约 xvTtA61Vp  
annuity on human life 人寿年金 Z@Rm^g]o  
antecedent debt 先前的债项 KR?;7*qF  
ante-dated cheque 倒填日期支票 !PA:#]J  
anticipated expenditure 预期开支 9<Pg2#*N0  
anticipated net profit 预期纯利 ^N={4'G)  
anticipated revenue 预期收入 o[!'JUxZ  
anti-inflation measure 反通货膨胀措施 #p(gB)o:l  
anti-inflationary stance 反通货膨胀立场 Xw4Eti._D  
apparent deficit 表面赤字 eQ>Ur2H8n  
apparent financial solvency 表面偿债能力 ^Hn}\5  
apparent partner 表面合伙人 _
5p$#U`  
application for personal assessment 个人入息课税申请书 ~wa4kS<>  
application of fund 资金应用 [K4cxqlfk  
application to release as liquidator and to destruct the books of accounts and documents bgzd($)u  
申请免除清盘人职务及毁灭帐簿与文件  y<Koc>8  
appointed actuary 委任精算师 KtQs uL%  
appointed auditor 委任核数师；委任审计师 IO\1nB$0nb  
appointed trustee 委任的受托人 N'2?Zb  
appointer 委任人 J||g(+H>  
apportioned pro rata 按比例分摊 HJl?@&l/  
apportionment 分配；分摊 lju5+0BSb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eHgr"f*7   
apportionment formula 分摊方程式 e)e(f"t6Q  
apportionment of estate duty 遗产税的分摊 qR@ESJ_  
appraisal 估价；评估 Lvf<g}?4  
appreciable growth 可观增长 E^-c
,4'F  
appreciable impact 显着影响 "uBnK!  
appreciable increase 可观增长 \tgY2:  
appreciation 增值；升值 XVs]Y'*x  
appreciation against other currencies 相对其他货币升值 tb&?BCp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p cLKE ZK  
appreciation tax 增值税 31G:[;g  
appropriation 拨款；拨用；拨付 +~"IF+TRH  
appropriation account 拨款帐目 L~&S<5?  
Appropriation Bill 拨款法案 ,Q"'q0hM=  
appropriation-in-aid system 补助拨款办法 k[x-O?$O@  
approved assets 核准资产 Mk*4J]PP  
approved basket stock 认可一篮子证券 )la3GT*1mS  
approved budget 核准预算 +-!3ruwSn  
approved charitable donation 认可慈善捐款 d*6f,z2=  
approved charitable institution 认可慈善机构 ?AFb&  
approved currency 核准货币；认可货币 }U7IMONU  
approved estimates 核准预算 b~.$1oZ  
approved estimates of expenditure 核准开支预算 Q6(~VvC-  
approved overseas insurer 核准海外保险人 Y(,RJ&7  
approved overseas trust company 核准海外信托公司 2O kID WcM  
approved pooled investment fund 核准汇集投资基金 !~E/Rp  
approved provident fund scheme 认可公积金计划 LW<LgN"L-  
approved provision 核准拨款 V6merT79  
approved redeemable share 核准可赎回股份 ci;2XLAM  
approved regional stock 认可地区性证券 gclj:7U  
approved retirement scheme 认可退休金计划 |<{SSA  
approved subordinated loan 核准附属贷款 "(mJupI  
arbitrage 套戥；套汇；套利 I"x'  
arbitrageur 套戥者；套汇者 6/;YS[jX  
arbitrary amount 临时款项 +C`!4v\n  
arrangement 措施；安排；协定 1EV bGe%b  
arrears 欠款 nFni1cCD  
arrears of pay 欠付薪酬 &eV5#Ph  
arrears of revenue 逾期未收税款；逾期未收的帐项 v6)QLp
 
articles of association 组织章程；组织细则；组织章程细则 mu B Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XoyxS:=>|[  
ascertainment of profit 确定利润 *9n[#2sM<  
"Asia Clear" “亚洲结算系统” C@-Hm  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8>x5
|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [],[LkS  
Asian Development Fund [ADF] 亚洲发展基金 EeYL~ORdi  
Asian dollar bond 亚洲美元债券 URVW5c  
Asian dollar market 亚洲美元市场 >)K3  
Asian dollar rate 亚洲美元利率 !/}4_s`,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /o4_rzR?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 UA.Tp[u  
asked price 沽盘；喊价；索价；卖方报价 s~,!E  
assessable income 应评税入息 JlSqTfA  
assessable loss 应评税亏损 yD<#Q\,  
assessable profit 应评税利润 t3$cX_  
assessable value 应评税值 ytj});,>  
assessed profit 估定利润 qBk[Afjgz  
assessed value 经评估价值 jZIT[HM  
assessment 评税；评定；估价；评税单 cs2-
jbRn  
assessment number 评税编号；估价编号 72|gzm  
assessment of additional tax 补加税评税 _L8&.=4]i  
assessment of performance 业绩评估；实绩评价 7}xQ4M\u$  
Assessor 评税主任 \0|x<~#j'  
asset price bubbles 资产价格泡沫 HP*)^`6X  
asset-backed securities 具资产保证的证券 1'~+.92Y  
assets accretion 资产增值 4s m [y8  
assets and liabilities 资产与负债 i<S
\x  
assets betterment statement 资产递增表；资产改进表 }<G ae
5  
assets lending 实物放款；有抵押贷款 Ps0Cc_  
assets of the company passing on the death 死者去世时转移的公司资产 `pbCPa{Y  
assets pledged as security for liabilities 用作负债抵押的资产 b#7nt ?`7p  
assets portfolio 资产投资组合 (B` NnL$  
assets price 资产价格 $U,]c  
assets quality 资产质素 jpi,BVTI-X  
assets realization 资产变现 5JOfJ$(n  
assets refinancing arrangement 资产再集资安排 l4kqz.Z-g  
assets securitization 资产证券化 ,U9j7E<4  
assets situated outside Hong Kong 在香港以外地方的资产 R.|h<bur  
assets stripping 削减资产；拆卖资产 9{u/|,rq1  
assets value 资产值 QY+{ OCB  
assignee 承让人 G$zY&  
assignment 转让；转让书；转让契 9@t&jznt<  
assignment of interest 权益转让 44QW&qL!(  
assignment of letters patent and trade mark 专利证书及商标转让 bHTf{=  
assignment of property 物业转让；物业转让书 ]>)}xfL &,  
assignment right 转让权 u9;3Xn8  
assignor 转让人 4=q4_ \_T  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 a3A-N] ;f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 C^C'!  
associate member 附属会员 + o< 7*  
associated body corporate 相联法人团体 o<b  
associated company 相联公司；联属公司 djf8FNnn  
associated corporation 相联法团 fwtsr>SV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `
mkOjsj &  
公认会计师公会〔英国〕 :V8oWMY  
Association of Futures Exchange Brokers 香港期货经纪协会 :TrP3wV_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }Bh\N5G%  
association of underwriters 承保人组织 (QFZM"G  
assumption of control 接管 Z+R-}<   
assurance 担保；保险；转易；转易书 lxTqGwx  
assurance of interest 权益的转易 je\]j-0$u  
at 19XX price 按一九ＸＸ年价格计算 !@gjIYq
_Y  
at a discount 按赔价计算；按贴水价格计算；打折扣 e>Q:j_?.e  
at a premium 按溢价计算；按升水价格计算 PJb/tKC  
at call 通知付款；按通知 f:q2JgX  
at constant market price 按固定市价计算 \ bNDeA&l  
at constant price 按固定价格计算 zV$Z@o  
at cost 按成本计算 @ &c@  
at current market price 按当时市价计算；按现时市价计算 !/2kJOSp  
at current price 按当时价格计算；按现时价格计算 d}E6d||A  
at factor cost 按要素成本计算；按生产要素成本计算 ;d7Qw~v1s  
at money-of-the-day price 按付款当日价格计算 L%7WHtU*#  
at or better 按指定或较佳价位〔买卖指令〕 R "W=V  
at par 按面值计算；平价 ,DKW_F|  
at sight 见票即付 ]$K5
8C  
at the close 按收市盘 Uwiy@T Z  
at the opening 按开市盘 I-s$U T[p  
attestation 见证；见证条款 e,vgD kI;  
at-the-money option 平价期权 <O9WCl  
attorney 受权人；受托代表人 cL%eP.  
attornment 新拥有人承认书 ">|L<  
attributable profit 可归属利润 Qm3RXO  
attributable share value 可归属股份价值 W*c^(
W  
Auckland Stock Exchange 奥克兰证券交易所 o) eW5s,6  
auction 拍卖 .Xta;Py|J  
auctioneer 拍卖商 cCtd\/ \  
audit 审计；核数 qzD  
Audit Commission 审计署 IL8&MA%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w4y???90)  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 4>=Y@z  
audit review 帐目审查 O6-"q+H)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F8m@mh*8>  
audited account 审计帐目；经审计的帐目 j~2t^Qz  
audited annual account 经审计的周年帐目 -J!k|GK#MX  
audited balance sheet 经审计的资产负债表 Iq;a!Lya-  
auditor 核数师；核数主任；审计师 #$t93EI  
auditor's certificate 核数师证明书；审计师证明书 ZCuh^  
auditor's report 核数师报告；审计师报告 {flxZ}  
Aussie bond 澳元债券 78z/D|{"  
austerity budget 紧缩预算 D//Ts`}+n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 My9fbT  
Australia All Ordinaries Index 澳洲所有普通股票指数 p'SY 2xq-,  
Australian Dollar [AUD] 澳元 \LS s@\$ g  
Australian Options Market 澳大利亚期权市场 bir tA{q  
Australian Securities Commission 澳洲证券事务监察委员会 kJXy)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Re\V<\$J  
Australian Stock Exchange 澳大利亚证券交易所 "'8o8g  
Austrian Schilling [ATS] 奥地利先令 o AS 'Z|  
authentication 认证；鉴证 53^1;  
authority to purchase 委托购买证；委购书 AQBr{^inH|  
authorization 认可；核准；授权；授权书 /i~n**HeF?  
authorization by direction 指示授权 +fF4]WFP  
authorization by instruction 指令授权 jK=-L#hz  
authorization by warrant 令状授权 .9bP8u2B{  
authorization of unit trust 单位信托的认可 l$p"%5]_  
authorized agent 指定代理人 3Z)vJC9'  
authorized capital 法定资本 'UCF2L  
authorized clerk 出市员 Vzrp9&loY  
authorized dealer 认可交易商 A^7Y%  
authorized financial institution 认可财务机构 &_6B{Q  
authorized fund 认可基金 z2V_nkI  
authorized fund house 获授权的基金公司；认可基金公司 hzk]kM/OC  
authorized institution 认可机构 W{'tS{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -,xsUw4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 r+l3J>:K  
authorized insurer 获授权保险人；获认可承保人 q(@hYp#O"3  
authorized investment 特准投资项目 i3y>@$fRL\  
authorized person 获授权人 0j~C6vp  
authorized representative 获授权代表 _E
ZrZB  
authorized share capital 法定股本 b~;+E#[*  
automated quotation system 自动报价系统 a U*cw
R  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ab5z&7Re6  
自动交易系统〔香港期货交易所有限公司〕 {wfe!f  
automatic adjustment mechanism 自动调整机制 [.iz<Yh  
automatic adjustment system 自动调整系统 oxm3R8S  
Automatic Clearing House 自动票据交换所 hz+x)M`Y  
automatic exchange rates accumulation system 自动化汇率累集系统 OGO4~Up  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?Da!QH >,]  
automatic teller machine [ATM] 自动柜员机 8
BJ&"y8H  
autopay 自动转帐 3m`y?Dd  
available assets 可用资产 [^-DFq5@  
available fiscal reserve 现存财政储备 Pd<>E*>}c.  
available profit 可用利润 1@0ZP~LTB  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :-.bXOB(  
average 平均；平均数；海损 uod&'g{N  
average basic salary 平均基本薪金 {#1}YGpiVM  
average consumer expenditure 平均消费开支；一般消费开支 ?\Jl] {i2  
average cost 平均成本 ZA4vQDW  
average cost of land production 增辟土地平均成本 n.xW"omN  
average daily turnover 平均每日成交额 ?g'? Ou  
average daily wage rate 平均每日工资率 *e05{C:kS  
average expenditure pattern 平均开支模式 "(d7:!%  
average growth rate 平均增长率 -z4
pI=  
average net fixed assets 固定资产平均净值 )Wm:Ilq  
average of relatives 相对价格平均数 DbkKmv&  
average price 平均价格 %,*{hhfu  
average propensity to consume 平均消费倾向；一般消费倾向 /e}NZo{)g  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .),m7
"u|  
average rate 平均率 _gF )aE  
average revenue 平均收入；平均收益 Dx27s  
average stock 平均库存；平均存货 f?A*g$v  
average yearly rent 平均年租 i/UHDqZ  
avoidance of double taxation 避免双重课税 Ik4U+
'z6  
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
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