一些有用的会计术语(也不知道发的地方对不对)A

A: qz- tXc,  
A share Ａ股；甲类股份 !=S?*E +j)  
abatement of tax 减税；减扣免税额 o"Xv)#g&  
ABN AMRO Bank N.V. 荷兰银行 ^m7y=CJM  
above-the-line expenditure 线上项目支出；经常预算支出 4lPO*:/  
above-the-line receipt 线上项目收入；经常预算收入 v,n 8$,  
ABSA Asia Limited 南非联合亚洲有限公司 :G6CWE  
absolute change 绝对数值变更 Fepsa;\sU  
absolute expenditure 实际开支 ksq4t  
absolute guideline figure 绝对准则数字 n\;;T1rM  
absolute interest 绝对权益 XrUI[ryE  
absolute order of discharge 绝对破产解除令 .?:#<=1  
absolute profit margin 绝对利润幅度 Q>L(=j2t  
absolute value 实值；绝对值 9ug4p']  
absolutely vested interest 绝对既得权益 hV $Zr4'  
absorbed cost 已吸收成本；已分摊成本 iq3)}hGo  
absorption 吸收；分摊；合并 IS"[<  
absorption rate 吸收率；摊配率；分摊率 XR]bd  
ACB Finance Limited 亚洲商业财务有限公司 ?"'+tZ=f6  
acceptable form of reciprocity 合理的互惠条件 &wDZ@{h  
acceptable rate 适当利率；适当汇率 z1b@JCWE  
acceptance agreement 承兑协议 ~g{1lcqQP  
acceptance for honour 参加承兑 << =cZ.HP  
acceptor 承兑人；接受人；受票人 hXFT(J=  
acceptor for honour 参加承兑人 xjBY6Ylz  
accident insurance 意外保险 KsGW@Ho:  
Accident Insurance Association of Hong Kong 香港意外保险公会 vcW(?4e  
accident insurance scheme 意外保险计划 In4VS:dD  
accident year basis 意外年度基准 UD14q~ (1Z  
accommodation 通融；贷款 pcv\|)&}  
accommodation bill 通融票据；空头票据 b7hICO-w  
accommodation party 汇票代发人 EkV#i  
account balance 帐户余额；帐户结余 ?9xWTVa8  
account book 帐簿 Lp%J:ogV`  
account collected in advance 预收款项 (6/aHSXI  
account current book 往来帐簿 V
9/2y9u  
account of after-acquired property 事后取得的财产报告 ,#N}Ni:  
account of defaulter 拖欠帐目 B _ J2Bf  
account payable 应付帐款 e 6wevK\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @ddCVxd  
account receivable 应收帐款 LawE3CD  
account receivable report 应收帐款报表 K!AA4!eUzM  
account statement 结单；帐单；会计财务报表 ?o)?N8U  
account title 帐户名称；会计科目 uj)vh  
accountant's report 会计师报告 BZv:E?1z  
Accountant's Report Rules 会计师报告规则 u~,hTY(%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0B[~j7EGO  
Accounting Arrangements 《会计安排》 G5|nt#>  
accounting basis 会计基础 v~x`a0  
accounting by Official Receiver 破产管理署署长呈交的帐目 F,as>X#  
Accounting Circular 《会计通告》 cGs&Kn;h  
accounting class 会计类别 PE;<0Cz\  
accounting date 记帐日期；会计结算日期 _x|R`1`  
accounting for money 款项核算 >'#vC]@  
Accounting Officer 会计主任 P#3J@aRC  
accounting period 会计报告期；会计期 N[-$*F,:_  
accounting policy 会计政策；会计方针 J:)ml  
accounting practice 会计惯例 HjzAFXRG  
accounting principle 会计准则 qsEFf(9G  
accounting record 会计记录 C/ VHzV%q  
accounting report 会计报告 EPwU{*F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VI|2vV6?  
Accounting Society of China 中国会计学会 )Ko~6.:5H  
accounting statement 会计报表 z(,j)".  
accounting system 会计制度；会计系统 +P+h$gQ  
accounting transaction 会计事项；帐务交易 Lo}T%0"G  
accounting treatment 会计处理 rR^o  
accounting year 会计年度 "*HE
Xru#B  
accretion 增值；添加 ^:$ShbX"P  
accrual 应计项目；应累算数目 R'1j  
accrual basis 应计制；权责发生制 IRR b^Q6  
accrual basis accounting 应计制会计；权责发生制会计 @-0mE_$[  
accrue 应累算；应计 Vug[q=i  
accrued benefit 应累算利益 'I}wN5`  
accrued charges 应计费用 @/N]_2@8;  
accrued cumulative preference share dividend 应累算的累积优先股股息 1
4l6|a  
accrued expenses 应累算费用 mz x$
(u  
accrued interest payable 应付利息；应计未付利息 #lik: ?  
accrued interest receivable 应收利息；应计未收利息 t%,:L.?J#  
accrued right 累算权益 p<pGqW  
accruing profit 应累算的利润 bz 7?F!  
accumulated fiscal reserve 累积财政储备 Bx)!I]gi_  
accumulated profit 累积利润；滚存溢利 ;y7+Q  
accumulated reserve 累积储备 (I6Q"&h]  
accumulation of surplus income 累积收益盈余 %p7onwKq0  
acquired assets 既得资产 Ik,N/[  
acquisition 收购；购置；取得 U:@tdH+A7  
acquisition cost 购置成本 jT]R"U/Q  
acquisition expenses 购置费用 yX
IJeo"  
acquisition of 100% interest 收购全部股权 j"Ew)6j  
acquisition of control 取得控制权 00SS<iX  
acquisition of fixed assets 购置固定资产 @K S.H  
acquisition of shell “买壳” [j
TU nP  
acquisition price 收购价 Wcm'E3c,  
act of God 天灾 }!r pH{y  
acting partner 执事合伙人  `wIWK7i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 C2b<is=H:  
active partner 积极参与的合伙人 a".iVf6y  
active trading 交投活跃 X%og}Cfi  
actual circulation 实际流通 s
EKF  
actual cost 实际成本 :_F 8O  
actual expenditure 实际开支；实际支出 !]fSS)\H  
actual income 实际入息；实际收入；实际收益 XR<g~&h  
actual market 现货市场 ,do
sF Q  
actual price 现货价；实际价格 xY.?OHgG/  
actual profit 实际利润 =b"{*Heuw  
actual quotation 实盘；实际价位；实际报价 J0f!+]~G3  
actual year basis 按实际年度计算 A!^r9?<  
actuals 实货 JbitRV@a  
actuarial investigation 精算调查 xFIzq  
actuarial principle 精算原则 s`G}MU  
actuarial report 精算师报告 `H9+]TWj<  
Actuarial Society of Hong Kong 香港精算学会 hW~
UJ/$  
actuarial valuation 精算师估值 <eS+3,  
actuary 精算师 uT=5zu  
ad referendum agreement 暂定协议；有待覆核的协定 *aFh*-Sj2I  
ad valorem duty 从价税；按值征税 ~
$//4kES  
ad valorem duty system 从价税制 S|KUh|=Q  
ad valorem fee 从价费 SY:ISzB}  
ad valorem tariff 从价关税 MLiaCG;  
additional allowance 额外免税额 hhWy
-fP#  
additional amount for unexpired risk 未过期风险的额外款额 p Djt\R<f  
additional assessable profit 补加应评税利润 y\
CxdTs  
additional assessment 补加评税 9GT}_ ^fb  
additional commitment 额外承担 Gr}NgyT<!D  
additional commitment vote 额外承担拨款 B+jh|@-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PQ;9iv  
additional dependent parent allowance 供养父母额外免税额 B>I:KGkV  
additional provision 额外拨款 _d^d1Q}V  
additional stamp duty 附加印花税 I(k(p\l%  
additional tax 补加税罚款；补加税款 $tc1te  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |#BN!kc  
adjudged bankrupt 被裁定破产 xDPR^xY  
adjudicated bankrupt 裁定破产人 ?|Z~mE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UxF9Ko( ]d  
adjudication of bankruptcy 裁定破产；宣告破产 sV0NDM0  
adjudication of insolvency 裁定无力偿还债务 GJU9[  
adjusted actual 经调整的实数；调整后的实数 w/PE)xA  
adjusted current assets 经调整的流动资产；调整后的流动资产 nWK7*  
adjusted figure 经调整的数字；调整后的数额 II=!E  
adjusted liabilities 经调整的负债；调整后的负债 dK8dC1@,X;  
adjusted loss 经调整的亏损；调整后的亏损 9pr.`w  
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 f;OB"p  
adjusted profit 经调整的利润；调整后的利润 :AQ9-&i/a-  
adjusted surplus 经调整的盈余额；调整后的盈余额 3 _!MVT  
adjusted value 经调整的价值；调整后的价值 #Jp|Cb<qx  
adjustment 调整；修订；理算〔保险〕 n{{"+;oR  
adjustment centre 调剂中心 o9C#5%9  
adjustment lag 调整过程的时间差距；调整时差 +M#}(hK  
adjustment mechanism 调整机制 A@:U|)+4  
adjustment of loss 亏损调整 MXDCOe~07  
adjustment process 调整过程；调整程序 ^B}q@/KV  
adjustment range 调整幅度 wZJbI[r  
administered exchange rate 受管制汇率 k=d0%} `M(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V[Sj+&e&  
administration expenses 行政费用 a2]ZYY`R7  
administration fee 手续费；行政费 %] :ZAmN  
administration in bankruptcy 破产管理 O.\\)8xA  
administration order 遗产管理令 4#:Eq=(W  
administrator 管理人；遗产管理人 8\C][ y  
administrator of the estate 遗产管理人  n0EW U,1  
admission of debt 债项承认书 DSq?|H  
admission of proof 接纳债权证明 *(5T?p[7  
advance 放贷款项；垫付款项；预支款项；预付款项 D#`>p  
advance account 暂支帐目；预付款帐户 C9""sVs  
advance compensation 预付补偿金 G;[O~N3n.  
advance from shareholder 股东垫款 ~6O~Fth  
advance pending reimbursement 预支以待日后付还 R[*n3 wB  
advanced economy 先进经济体系 5}! 36SO\  
advancement 预付；预付财产 r1}1lJ>7H  
advances warrant 垫款令 \MdieO*  
advancing 贷出 <Ter\o5%  
adverse balance 逆差 <9:~u]ixt  
adverse exchange 逆汇 %BT]h3dcSS  
advertisement addressed to shareholders 在报章刊登的致股东通告 u~JR]T  
advice for collection 托收通知书 ^^n (s_g  
advice of drawing 提款通知书；汇票通知书 m],.w M8  
advice of payment 付款通知 Bu?Qyz2O  
Advisory Committee [Securities and Futures Commission] m6}_kzFz  
谘询委员会〔证券及期货事务监察委员会〕 @[f$MRp\  
Advisory Committee on Diversification 经济多元化谘询委员会 3` D['  
affidavit 誓章；遗产申报誓章 GDiyFTr  
affidavit of no receipt 述明无收款的誓章 q"S,<I<f  
affiliate 联号；联营公司；附属公司 lF40n4}  
affiliated company 附属公司；联号；联营公司 >M##q?.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 B[#n,ay  
affordability 负担能力 JBZ1DZAWC  
African Development Bank [AfDB] 非洲开发银行 PRFl%M.H`  
after-acquired property 事后取得的财产 wuk\__f4  
after-hours dealing 市后交易 6V@_?a-K  
after-tax profit 税后盈利；税后利润；税后溢利 [f[Wz{Q#Y  
agency agreement 代理协议 !"-.D4*r  
agency expenses 代理机构的开支 iTT%_-X-  
agency fee 代理费 Fq oh!F  
Agency Law 《代理法》 }s6Veosl  
agent 代理人；承销人 |YV> #l  
agent of company 公司代理人 OQKc_z'"  
agent's fee 代理人费；经纪费 wa`c3PQGu  
aggregate 总计；总数；总体数字 %XZhSmlf
 
aggregate amount 总款额；总额 _ yDDPuAi  
aggregate assets and liabilities 总体资产与负债 o-AF_N  
aggregate at constant price 按固定价格计算的总体数字 ;+#Nb/
M  
aggregate demand 总需求 7`^Y*:(  
aggregate gross position 总持仓量 rKT.~ZP\  
aggregate limit 总限额 J6>tGKa+e  
aggregate of salaries tax 合计薪俸税 P&@,Z#\  
aggregate performance 总体表现；总体业绩 7xux%:BN  
aggregate supply 总体供应 cnw+^8  
aggregate surplus 总盈余 + 660/ e8N  
aggregate total 整体总额 (ov&iNx  
aggregate value 总值；合计价值 mI:^lp  
aggregated basis 合计基准 \IudS{ .?;  
aggregated net chargeable income 合计应课税入息实额 M`@ASL:u  
aggregation 合并计算；合计；总和 fBz|-I:k +  
aggregation of incomes of husband and wife 夫妇入息合并计算 $e,r>tgD  
aggregation of property 财产的总和 gSj0+|  
agio 差价；贴水 B%kC>J  
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》 0*oavY*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 02NVdpo[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》  ylS
6D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment guf*>qNr  
《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》 Q 8;JvCz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^SsnCn-e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .c@Y?..+  
agreement for a settlement 授产协议 G
K3T w  
agreement for assignment 转让协议 @,c`#,F/  
agreement for sale 售卖协议；买卖协议 dxH\H?NO  
agreement for sale and purchase 买卖协议 x
(4"!#  
agreement for the payment of interest 支付利息协议 F+ RE  
agreement for the repayment of money 还款协议 v]H9`s#,  
agreement of reinsurance 再保险协议 '=\>n(%Q  
Agricultural Bank of China 中国农业银行 >LN*3&W  
air passenger departure tax 飞机乘客离境税 ._<, Eodv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 s1#A0%gx  
airport tax 机场税 bKzG5|Qu  
alcohol duty 酒精税 ![fNlG!r  
alienation 让与；让渡；转让 #Ak|p#7 ^  
alimony 生活费；赡养费 {cO8q }L  
All Ordinaries Index [AOI] 所有普通股指数 ]sE)-8  
all risks 全险；综合险 piuM#+Y\'S  
All Sales Record for Stock Market 《股票市场成交报告》 H!O
X1F  
Allied Capital Resources Limited 新联财务有限公司 & BY\h:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .jC5 y&  
allocation letter 拨款信件 kt\,$.
v8  
allocation of fund 分配款项；预留款项 261? 8&c  
allocation of profit 利润分配；溢利分配 4i}nk T  
allocation warrant 拨款令 q4G$I?4  
allotment 分配；配股 '|),?  
allotment notice 股份配售通知；配股通知 u?g&(h  
allotment of shares 股份分配 #a2Z.a<V  
allowable 可获宽免；免税的 3hje  
allowable business loss 可扣除的营业亏损 Gr)G-zE  
allowable expenses 可扣税的支出 %X}vuE[[UC  
allowance 免税额；津贴；备抵；准备金 j8PeO&n>  
allowance for debts 债项的免税额 4GG>n  
allowance for depreciation by wear and tear 耗损折旧免税额 ^;9l3P{  
allowance for funeral expenses 殡殓费的免税额 =n_z`I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mW+5I-~  
allowance for repairs and outgoings 修葺及支出方面的免税额 0 z]H=  
allowance to debtor 给债务人的津贴 JP5en  
alteration of capital 资本更改 _8F;-7Sz  
alternate trustee 候补受托人 R$A%Zh6  
amalgamation 合并 a\oz-`ESa  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |!7leL  
ambit of charges 征税范围；收费范围 ~RwoktO  
amended valuation 经修订的估值 ^8]7  
American Commodities Exchange 美国商品交易所 :F#^Q%-IS  
American Express Bank Limited 美国运通银行 Q-#<{' (  
American Stock Exchange 美国证券交易所 H+]h+K9\7  
amortization 摊销 3/uvw>$  
amount due from banks 存放银行同业的款项 , /jHhKW  
amount due from banks abroad 存放海外银行同业的款项 /"m#mhL  
amount due from holding companies 控股公司欠款 ?z6K/'?  
amount due from local banks 存放本港银行同业的款项 |cp_V  
amount due to banks 银行同业的存款 KIR3m )  
amount due to banks abroad 海外银行同业的存款 &,:!
gYN  
amount due to holding companies 控股公司存款 zxD=q5in  
amount due to local banks 本港银行同业的存款 *//z$la  
amount due to outport banks 外埠银行同业的存款 2Oyw#1tdn  
amount for note issue 发行纸币的款额 ["Tro;K#  
amount of bond 担保契据的款额 1@|%{c&+9  
amount of consideration 代价款额 ?*r%*CL  
amount of contribution 供款数额 ZU`~@.`i  
amount of indebtedness 负债款额 ` "-P g5  
amount of principal of the loan 贷款本金额 skTaIGRL  
amount of rates chargeable 应征差饷数额 r$'.$k\  
amount of share capital 股本额 :A:7^jrhi  
amount of sums assured 承保款额 *O@Zn  
amount of variation 变动幅度 4,h)<(d{  
amount of vote 拨款数额 8;c\}D  
amount payable 应付款额 PApr8Xe  
amount receivable 应收款额 A:
2CP&*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XqhrQU|wM  
analysis 分析 W/WP }QM  
ancillary risk 附属风险 !Fxn1Z,  
annual account 周年帐目；周年帐目报表；年度决算；年结 +]NpcE'  
annual accounting date 年结日期 Soe2Gq  
annual allowance 每年免税额；年积金；年度津贴；年津 >.9V`m|  
annual balance 年度余额 &V
SZ  
annual disposable income 每年可动用收入 }R5EuR m\  
annual estimates 周年预算 `d4xX@  
annual fee 年费 Ui9;rh$1eU  
annual general meeting 周年大会 <SOG?Lh~  
annual growth rate 年增率；每年增长率 ,{msJyacmR  
annual long-term supplement 长期个案每年补助金 ycki0&n3  
annual pensionable emolument 可供计算退休金的年薪 P2iuB|B@  
annual report 年报 P$N5j~*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /-m)  
annual return 周年报表；周年申报表；每年报税表格 c;-NRvVb  
Annual Return Rules 《周年报表规则》 FwHqID_!:l  
annual review of consumer prices 每年消费物价回顾 "lC>_A  
annual roll-forward basis 逐年延展方式 NV?XZ[<*<  
annual salary 年薪 -)Vy)hD,  
annual statement 年度报表；年度决算表 ZqpK}I  
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 w`+-xT%  
annuitant 年金受益人 v*.iNA;&i  
annuity 年金 V>E7!LIn.  
annuity contract 年金合约 c93 Ok|  
annuity on human life 人寿年金
&`vThs[
x  
antecedent debt 先前的债项 :[f[-F  
ante-dated cheque 倒填日期支票 f<nK;  
anticipated expenditure 预期开支 =3SJl1w1  
anticipated net profit 预期纯利 |;t{L^  
anticipated revenue 预期收入 PNo:vRtsq  
anti-inflation measure 反通货膨胀措施 7r)]9_[(  
anti-inflationary stance 反通货膨胀立场 +/kOUz/]  
apparent deficit 表面赤字 8y_(Iu|:  
apparent financial solvency 表面偿债能力 c9Cc%EK  
apparent partner 表面合伙人 -e_TJA  
application for personal assessment 个人入息课税申请书 61&{I>
~1  
application of fund 资金应用 YRf$?xa  
application to release as liquidator and to destruct the books of accounts and documents +oO7UWs>6  
申请免除清盘人职务及毁灭帐簿与文件 i^Jw`eAmT  
appointed actuary 委任精算师 |r?0!;bN0  
appointed auditor 委任核数师；委任审计师 ,O-_Pv  
appointed trustee 委任的受托人 .m>Qlh  
appointer 委任人 gi5X,:[  
apportioned pro rata 按比例分摊 m^m=/'<+  
apportionment 分配；分摊 @p^EXc*|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q _K@KB  
apportionment formula 分摊方程式 +%KkzdS'  
apportionment of estate duty 遗产税的分摊 #Z `Tk)u/  
appraisal 估价；评估 5WxN
H}{  
appreciable growth 可观增长 iyr8*L\  
appreciable impact 显着影响 99By.+~pX  
appreciable increase 可观增长 @|">j#0  
appreciation 增值；升值 77aUuP7Iw  
appreciation against other currencies 相对其他货币升值 n_LK8
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z[R dM#L  
appreciation tax 增值税 ZU.E}Rn:  
appropriation 拨款；拨用；拨付 6-/W4L)?>  
appropriation account 拨款帐目 F`(;@LO  
Appropriation Bill 拨款法案 vkR~nIp  
appropriation-in-aid system 补助拨款办法 {%^4%Eco  
approved assets 核准资产 4MW oGV9  
approved basket stock 认可一篮子证券 _K'Y`w']  
approved budget 核准预算 \+Y=}P>  
approved charitable donation 认可慈善捐款 ;pOV; q3j  
approved charitable institution 认可慈善机构 Bj><0 cNF  
approved currency 核准货币；认可货币 KU0Ad);e  
approved estimates 核准预算 BI*0JKQu  
approved estimates of expenditure 核准开支预算 T \- x3i  
approved overseas insurer 核准海外保险人 &0|Z FXPd  
approved overseas trust company 核准海外信托公司 OkISRj'!U  
approved pooled investment fund 核准汇集投资基金 IuAu_`,Ndi  
approved provident fund scheme 认可公积金计划 Fn4yx~0  
approved provision 核准拨款 vUO[V$rx  
approved redeemable share 核准可赎回股份 5[)#
3vY  
approved regional stock 认可地区性证券 _Ye.29  
approved retirement scheme 认可退休金计划 c'Ibgfx%
m  
approved subordinated loan 核准附属贷款 oAB:H\  
arbitrage 套戥；套汇；套利 dV'^K%#  
arbitrageur 套戥者；套汇者 eX}aa0  
arbitrary amount 临时款项 /?XI,#j3kM  
arrangement 措施；安排；协定 (.YSs   
arrears 欠款 EL z5P}L6  
arrears of pay 欠付薪酬 :)B1|1  
arrears of revenue 逾期未收税款；逾期未收的帐项 }0@@_Y]CC  
articles of association 组织章程；组织细则；组织章程细则 0L#i c61U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i1KjQ1\a+  
ascertainment of profit 确定利润 <n~.X<6V'  
"Asia Clear" “亚洲结算系统” P0hr=/h4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *kTp(*K/7`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~7g$TAe{  
Asian Development Fund [ADF] 亚洲发展基金 8Exky^OT|  
Asian dollar bond 亚洲美元债券 Q!=`|X|:  
Asian dollar market 亚洲美元市场 EK0~3HSZ
 
Asian dollar rate 亚洲美元利率 60A!Gob  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4t/?b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ev+H{5W8  
asked price 沽盘；喊价；索价；卖方报价 h?B1Emlq  
assessable income 应评税入息 VnB HQ.C  
assessable loss 应评税亏损 ;XjXv'  
assessable profit 应评税利润 B^GMncZO  
assessable value 应评税值 <Uf`'X\e6  
assessed profit 估定利润 Cd]A1<6s  
assessed value 经评估价值 'X6Y!VDd  
assessment 评税；评定；估价；评税单 P(Zj}tGN  
assessment number 评税编号；估价编号 Df*<3G  
assessment of additional tax 补加税评税 KQ81Oxu*C  
assessment of performance 业绩评估；实绩评价 d=uGB"  
Assessor 评税主任 C|w<mryx  
asset price bubbles 资产价格泡沫 H`URJ8k$Q  
asset-backed securities 具资产保证的证券 0_+ & [g}  
assets accretion 资产增值 83'+q((<  
assets and liabilities 资产与负债 {+d)M  
assets betterment statement 资产递增表；资产改进表 3ZyvX]@_  
assets lending 实物放款；有抵押贷款 g`
C8ouy  
assets of the company passing on the death 死者去世时转移的公司资产 c9CFGo?)N  
assets pledged as security for liabilities 用作负债抵押的资产 .;ofRx<  
assets portfolio 资产投资组合 jJt4{c  
assets price 资产价格 CH|cK8q  
assets quality 资产质素 NW3qs`$-(  
assets realization 资产变现 8+".r2*_iO  
assets refinancing arrangement 资产再集资安排 \awkt!Wa  
assets securitization 资产证券化 -Q?c'e  
assets situated outside Hong Kong 在香港以外地方的资产 \QF0(*!!  
assets stripping 削减资产；拆卖资产 D Y4!RjJ47  
assets value 资产值 Gx}`_[-  
assignee 承让人 zOFHdd ,"g  
assignment 转让；转让书；转让契 l`:u5\ rM  
assignment of interest 权益转让 1ZYo-a;)  
assignment of letters patent and trade mark 专利证书及商标转让 Ej6ho0_  
assignment of property 物业转让；物业转让书 @)[8m8paV  
assignment right 转让权 /'_<~A  
assignor 转让人 (pP.*`JRv  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m8R=wb :  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j)YX=r;xM  
associate member 附属会员 +c C. ZOS  
associated body corporate 相联法人团体 BtKor6ba  
associated company 相联公司；联属公司 ;PU'"MeB "  
associated corporation 相联法团 _FcTY5."S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UHU ,zgM  
公认会计师公会〔英国〕 aot2F60J,  
Association of Futures Exchange Brokers 香港期货经纪协会 )8aHj4x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ty~z%=H  
association of underwriters 承保人组织 .\ya  
assumption of control 接管 WQiRbbX  
assurance 担保；保险；转易；转易书 5/h-Hr  
assurance of interest 权益的转易 T{`VUS/  
at 19XX price 按一九ＸＸ年价格计算 j;z7T;!i  
at a discount 按赔价计算；按贴水价格计算；打折扣 yJ0%6],^g  
at a premium 按溢价计算；按升水价格计算 B)L0hi  
at call 通知付款；按通知 'r\RN\PT  
at constant market price 按固定市价计算 I^u~r.  
at constant price 按固定价格计算 wQd8/&mmk  
at cost 按成本计算 R4JfH  
at current market price 按当时市价计算；按现时市价计算 f>4|>kS  
at current price 按当时价格计算；按现时价格计算 G%>[7]H  
at factor cost 按要素成本计算；按生产要素成本计算 oJ3(7Sz  
at money-of-the-day price 按付款当日价格计算 tCGx]\  
at or better 按指定或较佳价位〔买卖指令〕 Y3(MKq  
at par 按面值计算；平价 V rx,'/IS8  
at sight 见票即付 ='4)E6ea?  
at the close 按收市盘 /BQqg08@L  
at the opening 按开市盘 *l"CIG'  
attestation 见证；见证条款 *x]*%  
at-the-money option 平价期权 /je $+  
attorney 受权人；受托代表人 Mlo,F1'?>  
attornment 新拥有人承认书 kN{$-v=K  
attributable profit 可归属利润 ~I;x_0iY4  
attributable share value 可归属股份价值 2Vf242z_  
Auckland Stock Exchange 奥克兰证券交易所 fsw[R0B  
auction 拍卖 eiyr^Sch.  
auctioneer 拍卖商 i$6rnS&C  
audit 审计；核数 >1Hv c7DP  
Audit Commission 审计署 W}3%BWn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c(2?
./\|  
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〕 B&B:P  
audit review 帐目审查 ^dhx/e%s  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x0ipk}  
audited account 审计帐目；经审计的帐目 Z}\,rex  
audited annual account 经审计的周年帐目 A/UOcl+N  
audited balance sheet 经审计的资产负债表 _6r[msH"  
auditor 核数师；核数主任；审计师 ~xsJML  
auditor's certificate 核数师证明书；审计师证明书 <Lxp t  
auditor's report 核数师报告；审计师报告 8OV=;aM?{  
Aussie bond 澳元债券 {,h_T0D^j  
austerity budget 紧缩预算 T|D^kL%m!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !m9hL>5vR  
Australia All Ordinaries Index 澳洲所有普通股票指数 U5~aG!E  
Australian Dollar [AUD] 澳元 aQ\SV0PI  
Australian Options Market 澳大利亚期权市场 m;{HlDez  
Australian Securities Commission 澳洲证券事务监察委员会 fmQif]J;;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \7*|u  
Australian Stock Exchange 澳大利亚证券交易所 phf{b+'#X  
Austrian Schilling [ATS] 奥地利先令 ZX`x9/0&  
authentication 认证；鉴证 c_+fA  
authority to purchase 委托购买证；委购书 (}>)X]  
authorization 认可；核准；授权；授权书 quaRVD>s +  
authorization by direction 指示授权 glU9A39qx?  
authorization by instruction 指令授权 UYJ>L  
authorization by warrant 令状授权 z;?jKE p  
authorization of unit trust 单位信托的认可 k\T]*A  
authorized agent 指定代理人 .JB1#&B+  
authorized capital 法定资本 iV?8'^  
authorized clerk 出市员 ILH[q>  
authorized dealer 认可交易商 v@yqTZ  
authorized financial institution 认可财务机构 $V?sD{=W  
authorized fund 认可基金 VBDb K|  
authorized fund house 获授权的基金公司；认可基金公司 t g-(e=S4P  
authorized institution 认可机构 VWK/(>TP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +$(y2F7|u-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -X7x~x-  
authorized insurer 获授权保险人；获认可承保人 }wvRs5;o  
authorized investment 特准投资项目 g4Dck4^!4  
authorized person 获授权人 ~'0n ]Fw  
authorized representative 获授权代表 8$47Y2r@  
authorized share capital 法定股本 z2,NWmP|w  
automated quotation system 自动报价系统 Vraz}JV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ti0kfjhX7  
自动交易系统〔香港期货交易所有限公司〕 F-ofR]|)>  
automatic adjustment mechanism 自动调整机制 Lk#)VGk:  
automatic adjustment system 自动调整系统 fSVM[  
Automatic Clearing House 自动票据交换所 ;Wk3>\nT-  
automatic exchange rates accumulation system 自动化汇率累集系统 L?0IUGY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \eQPvkx2  
automatic teller machine [ATM] 自动柜员机 Ph.RWy")  
autopay 自动转帐 #<m2Xo?d]  
available assets 可用资产 %'e$N9zd  
available fiscal reserve 现存财政储备 2|RoN)%  
available profit 可用利润 x$TLj  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 wG)[Ik6:  
average 平均；平均数；海损 g +gcH  
average basic salary 平均基本薪金 3PRU  
average consumer expenditure 平均消费开支；一般消费开支 q8/k$5E  
average cost 平均成本 gYGoJH1  
average cost of land production 增辟土地平均成本 d`$w3Hy  
average daily turnover 平均每日成交额 fiSX( 9  
average daily wage rate 平均每日工资率 &{a#8sbf#c  
average expenditure pattern 平均开支模式 WpE"A  
average growth rate 平均增长率 Xf7]+  
average net fixed assets 固定资产平均净值 nC??exc  
average of relatives 相对价格平均数 eUCBQK  
average price 平均价格 7iM@BeIf  
average propensity to consume 平均消费倾向；一般消费倾向  Q$`uZ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 BSd.7W;cS=  
average rate 平均率 _G<Wq`0w)  
average revenue 平均收入；平均收益 G}NqVbZ9]  
average stock 平均库存；平均存货 i-4L{T\K  
average yearly rent 平均年租 T9r6,yY  
avoidance of double taxation 避免双重课税 T7/DH  
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 HP<a'|r  
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