一些有用的会计术语(也不知道发的地方对不对)A

A: rui}a=rs  
A share Ａ股；甲类股份 9:A>a3KOH  
abatement of tax 减税；减扣免税额 ;|w &n  
ABN AMRO Bank N.V. 荷兰银行 z=!$3E ecr  
above-the-line expenditure 线上项目支出；经常预算支出 C!XI0d  
above-the-line receipt 线上项目收入；经常预算收入 rfYu8-  
ABSA Asia Limited 南非联合亚洲有限公司 c }ivYH?`w  
absolute change 绝对数值变更 Ql%7wrK  
absolute expenditure 实际开支 %H>vMR-,~  
absolute guideline figure 绝对准则数字 |`s}PcV  
absolute interest 绝对权益 66D<Up'K  
absolute order of discharge 绝对破产解除令 wc)[r~On(5  
absolute profit margin 绝对利润幅度 *x`z5_yfO  
absolute value 实值；绝对值 FFbMG:>:  
absolutely vested interest 绝对既得权益 <.
$<d  
absorbed cost 已吸收成本；已分摊成本 dJ?VN!B0  
absorption 吸收；分摊；合并 Y+iC/pd  
absorption rate 吸收率；摊配率；分摊率 G#5Cyu<r!  
ACB Finance Limited 亚洲商业财务有限公司 @iUzRsl  
acceptable form of reciprocity 合理的互惠条件 T;GBZR%  
acceptable rate 适当利率；适当汇率 V-A^9AAPm  
acceptance agreement 承兑协议 qh0)~JL4  
acceptance for honour 参加承兑 &o^wgmS  
acceptor 承兑人；接受人；受票人 /`\-.S9  
acceptor for honour 参加承兑人 vPmP<c)cb  
accident insurance 意外保险 h@Ea$1'e,  
Accident Insurance Association of Hong Kong 香港意外保险公会
dVVeH\o  
accident insurance scheme 意外保险计划 \bQ|O7s  
accident year basis 意外年度基准 7;;W{W%  
accommodation 通融；贷款 ro@Zbm;P  
accommodation bill 通融票据；空头票据 ce2d)FG}e  
accommodation party 汇票代发人 FO_nS  
account balance 帐户余额；帐户结余 PZNo.0M70  
account book 帐簿 =/6.4;8  
account collected in advance 预收款项 w?C_LP  
account current book 往来帐簿 )g:UH Ns  
account of after-acquired property 事后取得的财产报告 [2
2IF  
account of defaulter 拖欠帐目 @M#2T  
account payable 应付帐款 D> Z>4:EM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q+mMpI  
account receivable 应收帐款 ZyCAl9{p  
account receivable report 应收帐款报表 P.qD,$-  
account statement 结单；帐单；会计财务报表 R|V<2  
account title 帐户名称；会计科目 G&D N'bp  
accountant's report 会计师报告 E=~H,~  
Accountant's Report Rules 会计师报告规则 dr~MyQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 GOJi/R.{  
Accounting Arrangements 《会计安排》 m80+b8b  
accounting basis 会计基础 \2_>$:UoV  
accounting by Official Receiver 破产管理署署长呈交的帐目 edGV[=]F  
Accounting Circular 《会计通告》 TzPx4L6?  
accounting class 会计类别 j`,;J[Zd`h  
accounting date 记帐日期；会计结算日期 Hxb{bF  
accounting for money 款项核算 C>
v   
Accounting Officer 会计主任 W{ eu_  
accounting period 会计报告期；会计期 {Hp?rY@  
accounting policy 会计政策；会计方针 kjNA~{  
accounting practice 会计惯例 Zt lS*id_  
accounting principle 会计准则 ]
|u}P2  
accounting record 会计记录 "oz@w'rG  
accounting report 会计报告 7;CeQx/W)W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [2i+f<  
Accounting Society of China 中国会计学会 `Z|sp  
accounting statement 会计报表 U%oI*  
accounting system 会计制度；会计系统 N#7]xL  
accounting transaction 会计事项；帐务交易 3 %DA{  
accounting treatment 会计处理 {6 #3`  
accounting year 会计年度 + W@r p#  
accretion 增值；添加 Z6D4VZVF  
accrual 应计项目；应累算数目
^{6Y7T]  
accrual basis 应计制；权责发生制 FT|*~_@  
accrual basis accounting 应计制会计；权责发生制会计 %M}zi'qQ?  
accrue 应累算；应计 rFx2S  
accrued benefit 应累算利益 /4_}wi\  
accrued charges 应计费用 *N>Qj-KAM_  
accrued cumulative preference share dividend 应累算的累积优先股股息 =7e8N&-nv  
accrued expenses 应累算费用 ^]U2Jd  
accrued interest payable 应付利息；应计未付利息 !-N!80  
accrued interest receivable 应收利息；应计未收利息 iS=T/<|?  
accrued right 累算权益 30DpIkf  
accruing profit 应累算的利润 /;OJ=x3i  
accumulated fiscal reserve 累积财政储备 N"r ;d+LTL  
accumulated profit 累积利润；滚存溢利 _'I9rGlx3  
accumulated reserve 累积储备 '')G6-c/  
accumulation of surplus income 累积收益盈余 7y[B[$P  
acquired assets 既得资产 _Fz)2h,3  
acquisition 收购；购置；取得 Ku&(+e  
acquisition cost 购置成本 e3S6+H),I  
acquisition expenses 购置费用 ++dV5  
acquisition of 100% interest 收购全部股权 5@0c@Q  
acquisition of control 取得控制权 t<`ar@}  
acquisition of fixed assets 购置固定资产 HhqqJEp0  
acquisition of shell “买壳” 7PQedZ<\  
acquisition price 收购价 @=;6:akz`  
act of God 天灾 2Cr+Z(f  
acting partner 执事合伙人 W!X#:UM)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cU{LyZ
p  
active partner 积极参与的合伙人 +Og O<P  
active trading 交投活跃 20fCWVw}?}  
actual circulation 实际流通 fLD9RZ8_  
actual cost 实际成本 _eO]awsA  
actual expenditure 实际开支；实际支出 dHp6G^Y  
actual income 实际入息；实际收入；实际收益 L1F){8[  
actual market 现货市场  vo::y"  
actual price 现货价；实际价格 {#[a4@B0  
actual profit 实际利润 "Q/3]hc.  
actual quotation 实盘；实际价位；实际报价 =pk'a_P8-  
actual year basis 按实际年度计算 CC)9Ks\  
actuals 实货 y.O? c&!  
actuarial investigation 精算调查 r p@=
  
actuarial principle 精算原则 i44:VR|  
actuarial report 精算师报告 \6lXsu;I.X  
Actuarial Society of Hong Kong 香港精算学会 x _2]G'  
actuarial valuation 精算师估值 ze4/XR  
actuary 精算师 ?BLOc;I&a  
ad referendum agreement 暂定协议；有待覆核的协定 26Yg?:kP  
ad valorem duty 从价税；按值征税 >)N#n`  
ad valorem duty system 从价税制 }2\"(_  
ad valorem fee 从价费 >|iy= Zn%'  
ad valorem tariff 从价关税 5=?&q 'i  
additional allowance 额外免税额 ?DRC! 9o^  
additional amount for unexpired risk 未过期风险的额外款额 Ee|@l3)  
additional assessable profit 补加应评税利润 >N,G@{FR  
additional assessment 补加评税 CD[7h  
additional commitment 额外承担 #ERn 8k  
additional commitment vote 额外承担拨款 Wt`D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3%P?1s  
additional dependent parent allowance 供养父母额外免税额 "(xS  
additional provision 额外拨款 $(NfHIX  
additional stamp duty 附加印花税 S5d{dTPq  
additional tax 补加税罚款；补加税款 q6ikJ8E8b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 kl={L{r  
adjudged bankrupt 被裁定破产 5sE^MS1  
adjudicated bankrupt 裁定破产人 {c J6Lq&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h)<R#xw  
adjudication of bankruptcy 裁定破产；宣告破产 )ld7^G  
adjudication of insolvency 裁定无力偿还债务 %/^d]#  
adjusted actual 经调整的实数；调整后的实数 #>,cc?H-  
adjusted current assets 经调整的流动资产；调整后的流动资产 1
z`,*eD7  
adjusted figure 经调整的数字；调整后的数额 }UO,R~q~  
adjusted liabilities 经调整的负债；调整后的负债 }Sh-4:-D  
adjusted loss 经调整的亏损；调整后的亏损 ?k3b\E3  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 x$Dv&4  
adjusted profit 经调整的利润；调整后的利润 */\.-L{h  
adjusted surplus 经调整的盈余额；调整后的盈余额 869`jA&7"  
adjusted value 经调整的价值；调整后的价值 c !;wp,c  
adjustment 调整；修订；理算〔保险〕 x:bYd\ EJ[  
adjustment centre 调剂中心 <VBw1|)$@  
adjustment lag 调整过程的时间差距；调整时差 :1{j&$  
adjustment mechanism 调整机制 "/"qg  
adjustment of loss 亏损调整 ;C
vGIp&y  
adjustment process 调整过程；调整程序 ~H$XSNPi  
adjustment range 调整幅度 p']AXJ`Z  
administered exchange rate 受管制汇率 ]S:@=9JB'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H|!s.  
administration expenses 行政费用 v]J# SlF  
administration fee 手续费；行政费 7 dzE"m  
administration in bankruptcy 破产管理 \%C[l  
administration order 遗产管理令 yjr@v!o  
administrator 管理人；遗产管理人 m3WV<Cbz  
administrator of the estate 遗产管理人 w\mF2h  
admission of debt 债项承认书 N<{`n;  
admission of proof 接纳债权证明 BmM,vllO  
advance 放贷款项；垫付款项；预支款项；预付款项 7^iAc6QSy3  
advance account 暂支帐目；预付款帐户 *Q>:|F[vM  
advance compensation 预付补偿金 q)~qd$yMS  
advance from shareholder 股东垫款 6+FON$8  
advance pending reimbursement 预支以待日后付还 b1#=q0Zl  
advanced economy 先进经济体系 t#q>U%!  
advancement 预付；预付财产 Ocb2XEF  
advances warrant 垫款令 "h2Ny#  
advancing 贷出 |]q=D1/A  
adverse balance 逆差 saT9%?4-  
adverse exchange 逆汇 %C)JmaQ{9  
advertisement addressed to shareholders 在报章刊登的致股东通告 yRznP
)  
advice for collection 托收通知书 >ob/@  
advice of drawing 提款通知书；汇票通知书 w|HZI,~  
advice of payment 付款通知 _R<HC  
Advisory Committee [Securities and Futures Commission] K$.zO4  
谘询委员会〔证券及期货事务监察委员会〕 moR
]{2Cd{  
Advisory Committee on Diversification 经济多元化谘询委员会 vhHMxOZ;  
affidavit 誓章；遗产申报誓章 n1t(ns
|  
affidavit of no receipt 述明无收款的誓章 Q*8-d9C  
affiliate 联号；联营公司；附属公司 hG@ys5  
affiliated company 附属公司；联号；联营公司 `[KhG)Y7t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 TH|hrL;:8  
affordability 负担能力 e!yw"Cf*  
African Development Bank [AfDB] 非洲开发银行 [1*/lt|+p  
after-acquired property 事后取得的财产 -1:Z^&e/  
after-hours dealing 市后交易 .#@Dn(  
after-tax profit 税后盈利；税后利润；税后溢利 c{Kl?0#[  
agency agreement 代理协议 (2li:1j  
agency expenses 代理机构的开支 nADd,|xD3  
agency fee 代理费 /ZDc=>)~  
Agency Law 《代理法》 5\S7Va;W  
agent 代理人；承销人 sV<4^n7  
agent of company 公司代理人 wb[(_@eZ  
agent's fee 代理人费；经纪费 k)s 7Ev*  
aggregate 总计；总数；总体数字 78)^vvn5~  
aggregate amount 总款额；总额 k~#|8eLv  
aggregate assets and liabilities 总体资产与负债 TJpv"V  
aggregate at constant price 按固定价格计算的总体数字 K5>:WiY  
aggregate demand 总需求 @QG1\W'  
aggregate gross position 总持仓量 `k&K"jA7$  
aggregate limit 总限额 l:eNu}{&  
aggregate of salaries tax 合计薪俸税 C6w{"[Wv=X  
aggregate performance 总体表现；总体业绩 @"8QG^q8de  
aggregate supply 总体供应 DKl7|zG4  
aggregate surplus 总盈余 50&F#v%YB  
aggregate total 整体总额 $at|1+bQ  
aggregate value 总值；合计价值 Z-|C{1}A  
aggregated basis 合计基准 \DqxS=o;  
aggregated net chargeable income 合计应课税入息实额 vI'>$
 
aggregation 合并计算；合计；总和 ~-`02  
aggregation of incomes of husband and wife 夫妇入息合并计算 Bs?
F*,zDJ  
aggregation of property 财产的总和 |esjhf}H>v  
agio 差价；贴水 fO
^6q1a  
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》 u`@f~QP0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment h*UUtLi%WU  
《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》 P;%QA+%7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k_>{"Rc  
《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》 !h!9SE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^kvH/Y&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5$U>M
 
agreement for a settlement 授产协议 kW&Z%k  
agreement for assignment 转让协议 qD*\}b]9I  
agreement for sale 售卖协议；买卖协议 sK0VT"7K  
agreement for sale and purchase 买卖协议 ^gzNP#A<'o  
agreement for the payment of interest 支付利息协议 "PaGDhS  
agreement for the repayment of money 还款协议 fR4l4 GU?)  
agreement of reinsurance 再保险协议 M7R&J'SAY  
Agricultural Bank of China 中国农业银行 t3$gwO$  
air passenger departure tax 飞机乘客离境税 h)8+4?-4I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FH8mK)  
airport tax 机场税 #<Nvy9  
alcohol duty 酒精税 NCnId}
BT  
alienation 让与；让渡；转让 hxVM]e[  
alimony 生活费；赡养费 WN+Jf  
All Ordinaries Index [AOI] 所有普通股指数 _|3TC1N$n  
all risks 全险；综合险 ACO4u<M)  
All Sales Record for Stock Market 《股票市场成交报告》 VtiqAh}4  
Allied Capital Resources Limited 新联财务有限公司  IB{ZE/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1\*B.  
allocation letter 拨款信件 6 v^  
allocation of fund 分配款项；预留款项 Us,[xQ  
allocation of profit 利润分配；溢利分配  |7zP8  
allocation warrant 拨款令 Treh{s  
allotment 分配；配股 !9xANSb  
allotment notice 股份配售通知；配股通知 j9ta0~x1*6  
allotment of shares 股份分配 4V|z)=)A  
allowable 可获宽免；免税的 yM:~{;HLF  
allowable business loss 可扣除的营业亏损 h#>L:Wf5E  
allowable expenses 可扣税的支出 i i
@1!o  
allowance 免税额；津贴；备抵；准备金 arS'th:j  
allowance for debts 债项的免税额 |$w={N^4  
allowance for depreciation by wear and tear 耗损折旧免税额 "P5bYq%0v  
allowance for funeral expenses 殡殓费的免税额 $H-D9+8 7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1{x~iZa  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZT"|o\G^
Q  
allowance to debtor 给债务人的津贴 7. 9s.*  
alteration of capital 资本更改 ynZ[c8.  
alternate trustee 候补受托人 ;K\N  
amalgamation 合并 C6U
Mc} 9h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >Y-TwDaE  
ambit of charges 征税范围；收费范围 *rcuhw"^b#  
amended valuation 经修订的估值 S"TMsi  
American Commodities Exchange 美国商品交易所 OI_/7@L  
American Express Bank Limited 美国运通银行 U
@J/  
American Stock Exchange 美国证券交易所 BX(d"z b<  
amortization 摊销 ?ZHE8  
amount due from banks 存放银行同业的款项 ?h)3S7  
amount due from banks abroad 存放海外银行同业的款项 R``VQ  
amount due from holding companies 控股公司欠款 9LO.8Jy  
amount due from local banks 存放本港银行同业的款项 } ndvV~*1  
amount due to banks 银行同业的存款 K=Z]#bm  
amount due to banks abroad 海外银行同业的存款 0*Km}?;0-  
amount due to holding companies 控股公司存款 `bZU&A(`Be  
amount due to local banks 本港银行同业的存款 E)Qh]:<2v  
amount due to outport banks 外埠银行同业的存款 PR@4' r|a  
amount for note issue 发行纸币的款额 7s8<FyFsjd  
amount of bond 担保契据的款额 E[3
FdX8  
amount of consideration 代价款额 Mj B<\g>  
amount of contribution 供款数额 )n}]]^Sc  
amount of indebtedness 负债款额 4ZJT[zi  
amount of principal of the loan 贷款本金额 )yNw2+ ~5  
amount of rates chargeable 应征差饷数额 >}DjHLTW\  
amount of share capital 股本额 ~"q,<t  
amount of sums assured 承保款额 37O#aJ,K  
amount of variation 变动幅度 _A,-[*OKI  
amount of vote 拨款数额 0^y@p&;/.  
amount payable 应付款额 $;
2eH  
amount receivable 应收款额 L);||]B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VyoE5o  
analysis 分析 >[XOMKgQ](  
ancillary risk 附属风险 c
o^P7+j  
annual account 周年帐目；周年帐目报表；年度决算；年结 $]%<r?MUb-  
annual accounting date 年结日期 cl8_rt  
annual allowance 每年免税额；年积金；年度津贴；年津 O:,2OMB}B`  
annual balance 年度余额 a\&(Ua  
annual disposable income 每年可动用收入 Ukx/jNyYv  
annual estimates 周年预算 Ztyv@z'/Z  
annual fee 年费 qBBYckS.  
annual general meeting 周年大会 I
#S~
  
annual growth rate 年增率；每年增长率 !q-:rW?c  
annual long-term supplement 长期个案每年补助金 762o~vY6$  
annual pensionable emolument 可供计算退休金的年薪 ~*mOt7G  
annual report 年报 ci,o8 [Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (Gi+7GMV'  
annual return 周年报表；周年申报表；每年报税表格 g\qL}:  
Annual Return Rules 《周年报表规则》 n=G>y7b  
annual review of consumer prices 每年消费物价回顾 BK(pJNBh  
annual roll-forward basis 逐年延展方式 c3zT(FgO>N  
annual salary 年薪 /m Q2;*|  
annual statement 年度报表；年度决算表 mI7rx`4H  
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 =nvAOvP{?  
annuitant 年金受益人 *>GIk`!wM  
annuity 年金 s3Krob`C5  
annuity contract 年金合约 )iEa2uJ  
annuity on human life 人寿年金 5:l*Ib:s7  
antecedent debt 先前的债项 #FqFH>-*2  
ante-dated cheque 倒填日期支票 4>$ ;gH  
anticipated expenditure 预期开支 ^p"4)6p-W  
anticipated net profit 预期纯利 KkdG.c'  
anticipated revenue 预期收入 uP
%axys  
anti-inflation measure 反通货膨胀措施 ^<>Jw%H  
anti-inflationary stance 反通货膨胀立场 y\)G7 (  
apparent deficit 表面赤字 us\%BxxI9  
apparent financial solvency 表面偿债能力 }_a+X  
apparent partner 表面合伙人 PTzp;.  
application for personal assessment 个人入息课税申请书 z;bH<cQ  
application of fund 资金应用 6bbZ<E5At  
application to release as liquidator and to destruct the books of accounts and documents ,5eH2W  
申请免除清盘人职务及毁灭帐簿与文件 .#=j <&  
appointed actuary 委任精算师 ;.nP%jD  
appointed auditor 委任核数师；委任审计师 FVsu8z u  
appointed trustee 委任的受托人  NVO9XK  
appointer 委任人 Jt-XmGULB  
apportioned pro rata 按比例分摊 [GR]!\!%~  
apportionment 分配；分摊 ]cF1c90%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <\1}@?NGC  
apportionment formula 分摊方程式 r^w\9
a_  
apportionment of estate duty 遗产税的分摊 z
-KrQx2  
appraisal 估价；评估 O)R7t3t  
appreciable growth 可观增长 y wW-p.  
appreciable impact 显着影响 >/TB_ykb  
appreciable increase 可观增长 %aj7-K6:t  
appreciation 增值；升值 gx!*O<|e4  
appreciation against other currencies 相对其他货币升值 f?=r3/AO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1z})mfsh  
appreciation tax 增值税 -+3be(u  
appropriation 拨款；拨用；拨付 h1^9tz{  
appropriation account 拨款帐目 ,+ns {ppn  
Appropriation Bill 拨款法案 ;[{:'^n  
appropriation-in-aid system 补助拨款办法 9RG\UbX)^|  
approved assets 核准资产 N,j>;x3xT  
approved basket stock 认可一篮子证券 &YT_#M  
approved budget 核准预算 H$~M`Y9I~  
approved charitable donation 认可慈善捐款 |8&-66pX  
approved charitable institution 认可慈善机构 !X5o7b)  
approved currency 核准货币；认可货币 \LIy:$`8  
approved estimates 核准预算 ";wyNpb(  
approved estimates of expenditure 核准开支预算 ; g Z%U  
approved overseas insurer 核准海外保险人 fKL'/?LD]  
approved overseas trust company 核准海外信托公司 )"
(V*Z  
approved pooled investment fund 核准汇集投资基金 g2g
`,"T  
approved provident fund scheme 认可公积金计划 X'V+^u@W  
approved provision 核准拨款 hlAR[]  
approved redeemable share 核准可赎回股份 TK;\_yN  
approved regional stock 认可地区性证券 m>]>$=%  
approved retirement scheme 认可退休金计划 eaV3)uP  
approved subordinated loan 核准附属贷款 cT/3yf  
arbitrage 套戥；套汇；套利 gB(9vhj$  
arbitrageur 套戥者；套汇者 Eyr5jXt%;  
arbitrary amount 临时款项 -Bo86t)F  
arrangement 措施；安排；协定 *'Z-OY<V  
arrears 欠款 wrH7 pd  
arrears of pay 欠付薪酬 KqN!?anPr  
arrears of revenue 逾期未收税款；逾期未收的帐项 uz*d^gr}  
articles of association 组织章程；组织细则；组织章程细则 E4Y"X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -'80>[}q/  
ascertainment of profit 确定利润 uew0R;+oa  
"Asia Clear" “亚洲结算系统” kx|me~I  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7d3'CQQ4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 oJP<'l1  
Asian Development Fund [ADF] 亚洲发展基金 ?Wwh _TO  
Asian dollar bond 亚洲美元债券 0Vf)Rw1%I  
Asian dollar market 亚洲美元市场 ^F>4~68d  
Asian dollar rate 亚洲美元利率 ^Vag1(hdq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f"Ost;7zg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7<^'DOs  
asked price 沽盘；喊价；索价；卖方报价 n`P`yb\f$  
assessable income 应评税入息 T1l&B  
assessable loss 应评税亏损 W;^N8ap%  
assessable profit 应评税利润  %)pP[[h  
assessable value 应评税值 vGXWwQ.1Tp  
assessed profit 估定利润 OZ
G0AX+=#  
assessed value 经评估价值 O[; +i  
assessment 评税；评定；估价；评税单 pPoH5CzcK  
assessment number 评税编号；估价编号 ?K0U3V$s  
assessment of additional tax 补加税评税 pp(H PKs=}  
assessment of performance 业绩评估；实绩评价 Oz:D.V 3~  
Assessor 评税主任 JYPxd~T/-  
asset price bubbles 资产价格泡沫 $np=eT)  
asset-backed securities 具资产保证的证券 T}UT7W|  
assets accretion 资产增值 7nm}fT z7  
assets and liabilities 资产与负债 &kb\,mQ  
assets betterment statement 资产递增表；资产改进表 Q`N18I3  
assets lending 实物放款；有抵押贷款 $9G3LgcS  
assets of the company passing on the death 死者去世时转移的公司资产 O'fk&&l  
assets pledged as security for liabilities 用作负债抵押的资产 |-|jf  
assets portfolio 资产投资组合 "
hW(S  
assets price 资产价格 Z,3 CC \  
assets quality 资产质素 <lFdexH"T  
assets realization 资产变现 ]x2Jpk99a  
assets refinancing arrangement 资产再集资安排 ~NxEc8Y  
assets securitization 资产证券化 l$M$o(  
assets situated outside Hong Kong 在香港以外地方的资产 ~ 9=27p  
assets stripping 削减资产；拆卖资产 3Q",9(D  
assets value 资产值 $)Wb#B  
assignee 承让人 Z+0?yQ=%  
assignment 转让；转让书；转让契 QW2?n`Fa9-  
assignment of interest 权益转让 26M~<Ic  
assignment of letters patent and trade mark 专利证书及商标转让 pL~=Z?(B  
assignment of property 物业转让；物业转让书 VO9XkA7  
assignment right 转让权 sD2 ^_w6j  
assignor 转让人 (s088O  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 [G\o+D?2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 l1}R2lSEO  
associate member 附属会员 jA,|JgN|n  
associated body corporate 相联法人团体  *.8JP  
associated company 相联公司；联属公司 yOc|*O=]U  
associated corporation 相联法团 YX_vv!-]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] aRX  
公认会计师公会〔英国〕 |ixGY^3;  
Association of Futures Exchange Brokers 香港期货经纪协会 '|&,E#`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Bq *[c=(2  
association of underwriters 承保人组织 Q? qjWZY  
assumption of control 接管 xo(k?+P>.  
assurance 担保；保险；转易；转易书 l2(.>-#  
assurance of interest 权益的转易 $Buf#8)F*  
at 19XX price 按一九ＸＸ年价格计算 %bXsGPB  
at a discount 按赔价计算；按贴水价格计算；打折扣 ;|6FdU  
at a premium 按溢价计算；按升水价格计算 2hy NVG&$  
at call 通知付款；按通知 %lV@:"G  
at constant market price 按固定市价计算 [7RheXO<  
at constant price 按固定价格计算 gGmxx,i  
at cost 按成本计算 ~Zmi(Ra  
at current market price 按当时市价计算；按现时市价计算 )=Zsv40O  
at current price 按当时价格计算；按现时价格计算 o_O+u%y  
at factor cost 按要素成本计算；按生产要素成本计算 uWTN2jr
 
at money-of-the-day price 按付款当日价格计算 '6X%=f'^b  
at or better 按指定或较佳价位〔买卖指令〕 <PioQ>~  
at par 按面值计算；平价 z>|)ieL  
at sight 见票即付 "c,!vc4  
at the close 按收市盘 *="m3:c'J  
at the opening 按开市盘 9\>sDSCx  
attestation 见证；见证条款 =5Wp
&SM6  
at-the-money option 平价期权 |YRY!V_w  
attorney 受权人；受托代表人 2A>C+Y[7\  
attornment 新拥有人承认书 fe';b[q)#  
attributable profit 可归属利润 3%2jwR  
attributable share value 可归属股份价值 PPj[;(A  
Auckland Stock Exchange 奥克兰证券交易所 xZyeX34{M;  
auction 拍卖 odpUM@OAW  
auctioneer 拍卖商 |Ytg  
audit 审计；核数 6b<+8w  
Audit Commission 审计署 )tD6=Iz^5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "XhOsMJ  
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〕 oIR.|=Hk{  
audit review 帐目审查 \yG`Sfu2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 YDFCGA  
audited account 审计帐目；经审计的帐目 XVF^,Yf  
audited annual account 经审计的周年帐目 q & b5g !  
audited balance sheet 经审计的资产负债表 TP{Gt.e  
auditor 核数师；核数主任；审计师 T(V8;!  
auditor's certificate 核数师证明书；审计师证明书 Q&PB]D{  
auditor's report 核数师报告；审计师报告 MRs,l'  
Aussie bond 澳元债券 sPy2/7Wqd  
austerity budget 紧缩预算 xs%LRF#u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b=1%pX_  
Australia All Ordinaries Index 澳洲所有普通股票指数 z,
x"a  
Australian Dollar [AUD] 澳元 +]c}rWm  
Australian Options Market 澳大利亚期权市场 bDWeU}  
Australian Securities Commission 澳洲证券事务监察委员会 f05=Mc&)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /$:U$JVb?l  
Australian Stock Exchange 澳大利亚证券交易所 z]$>+MH_  
Austrian Schilling [ATS] 奥地利先令 ?'wsIH]m  
authentication 认证；鉴证 Vho0eV=  
authority to purchase 委托购买证；委购书 @KA1"Wb_  
authorization 认可；核准；授权；授权书 sa9fK Z'q  
authorization by direction 指示授权 ~{M@?8wi  
authorization by instruction 指令授权 %b=p< h'(  
authorization by warrant 令状授权 8*s7m   
authorization of unit trust 单位信托的认可 U^rm:*f  
authorized agent 指定代理人 Sl>>SP  
authorized capital 法定资本 _!!}'fMC  
authorized clerk 出市员 [@3SfQ  
authorized dealer 认可交易商 "OL~ul5  
authorized financial institution 认可财务机构 X>t3|
h  
authorized fund 认可基金 9P.(^SD][z  
authorized fund house 获授权的基金公司；认可基金公司 RqLNp?V%  
authorized institution 认可机构 8QF2^*RZ7z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *QH[,F`I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8bOT*^b$H  
authorized insurer 获授权保险人；获认可承保人 h$ Da&$uyI  
authorized investment 特准投资项目 NR4Jn?l{  
authorized person 获授权人 ~+HoSXu@E  
authorized representative 获授权代表 #)]c0]p  
authorized share capital 法定股本 Uo6(|mm  
automated quotation system 自动报价系统 DMd ,8W7a  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J?%}=_fsa  
自动交易系统〔香港期货交易所有限公司〕 eg3L:rk_  
automatic adjustment mechanism 自动调整机制 2+'|kt2  
automatic adjustment system 自动调整系统 ,J(lJ,c  
Automatic Clearing House 自动票据交换所 S0LszW)e  
automatic exchange rates accumulation system 自动化汇率累集系统 hD q2-X}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -eml  
automatic teller machine [ATM] 自动柜员机 g19S  
autopay 自动转帐 #3 bv3m  
available assets 可用资产 ArzDI{1  
available fiscal reserve 现存财政储备 @B`Md3$7
 
available profit 可用利润 P^[/Qi}j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司  AmcC:5  
average 平均；平均数；海损 NfwYDY  
average basic salary 平均基本薪金 wqy^8N[K]  
average consumer expenditure 平均消费开支；一般消费开支 ~HmxEk9  
average cost 平均成本 O>V(cmqE`  
average cost of land production 增辟土地平均成本 -@M3Dwsi3  
average daily turnover 平均每日成交额 3.vgukkk5  
average daily wage rate 平均每日工资率 GaBTj_3  
average expenditure pattern 平均开支模式 VT=K"`EpQ  
average growth rate 平均增长率 mxJXL":|  
average net fixed assets 固定资产平均净值 =_PvrB2'  
average of relatives 相对价格平均数 qC@Ar)T  
average price 平均价格 =g~j=v,e  
average propensity to consume 平均消费倾向；一般消费倾向 UFENy."P  
average propensity to save 平均储蓄倾向；一般储蓄倾向 kdcQw7G  
average rate 平均率 A#DR9Eq  
average revenue 平均收入；平均收益 %0XvJF)s  
average stock 平均库存；平均存货 S LGW:  
average yearly rent 平均年租 ?`AGF%zp  
avoidance of double taxation 避免双重课税 ."mlSW"Wm  
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 k+1gQru{d  
@-"R$HOT  
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