一些有用的会计术语(也不知道发的地方对不对)A

A: *,"jF!C&[  
A share Ａ股；甲类股份 Wt>J`  
abatement of tax 减税；减扣免税额 PXV)NC  
ABN AMRO Bank N.V. 荷兰银行 ETM2p1ru0  
above-the-line expenditure 线上项目支出；经常预算支出 K@q&HV"'.  
above-the-line receipt 线上项目收入；经常预算收入 qOW#Q:T  
ABSA Asia Limited 南非联合亚洲有限公司 t:\l&R&  
absolute change 绝对数值变更 ~V @;(_T  
absolute expenditure 实际开支 X6Un;UL  
absolute guideline figure 绝对准则数字 p`d XqW  
absolute interest 绝对权益 2Oyy`k  
absolute order of discharge 绝对破产解除令 p={Jf}v  
absolute profit margin 绝对利润幅度 `-4'/~G  
absolute value 实值；绝对值 [-4KY4R  
absolutely vested interest 绝对既得权益 :%N*{uy  
absorbed cost 已吸收成本；已分摊成本 wz|DT3"Xs  
absorption 吸收；分摊；合并 z(+&w
a  
absorption rate 吸收率；摊配率；分摊率 8s<^]sFP  
ACB Finance Limited 亚洲商业财务有限公司 (@+h5@J[`I  
acceptable form of reciprocity 合理的互惠条件 w"{bp  
acceptable rate 适当利率；适当汇率 &B}Lo  
acceptance agreement 承兑协议 >L^xlm%7o  
acceptance for honour 参加承兑 |
z:Q(d06  
acceptor 承兑人；接受人；受票人 @!e~G'j%VD  
acceptor for honour 参加承兑人 O]t\B*%}  
accident insurance 意外保险 %Ys$@dB  
Accident Insurance Association of Hong Kong 香港意外保险公会 `AR"!X  
accident insurance scheme 意外保险计划 I6+2>CUGo  
accident year basis 意外年度基准 gc##V]OD  
accommodation 通融；贷款 Hk@r5<{  
accommodation bill 通融票据；空头票据 XlV
c\?  
accommodation party 汇票代发人 PkTfJQP8  
account balance 帐户余额；帐户结余 b6|Z"{TI _  
account book 帐簿 b\:~;  
account collected in advance 预收款项 ZP-dW|<[x  
account current book 往来帐簿 !K[/L< Kv  
account of after-acquired property 事后取得的财产报告 |8bE9qt.P
 
account of defaulter 拖欠帐目 lK*jhW?3:  
account payable 应付帐款 fmFzW*,E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S.: 7k9  
account receivable 应收帐款 6JSY56v  
account receivable report 应收帐款报表
EJ`Q8uz  
account statement 结单；帐单；会计财务报表 :/6()_>bO  
account title 帐户名称；会计科目 E4r.ky`#~  
accountant's report 会计师报告 I FsE!oDs4  
Accountant's Report Rules 会计师报告规则  r@k"4ce-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #,&8&  
Accounting Arrangements 《会计安排》 _wz2  
accounting basis 会计基础 J_PH7Z*=,  
accounting by Official Receiver 破产管理署署长呈交的帐目 E tx`K5Tr]  
Accounting Circular 《会计通告》 #1[z;Mk0  
accounting class 会计类别 *<IR9.~{6%  
accounting date 记帐日期；会计结算日期 Tr%FUi  
accounting for money 款项核算 I+|uUg5  
Accounting Officer 会计主任 gXt O*Rfqk  
accounting period 会计报告期；会计期 h$pk<<  
accounting policy 会计政策；会计方针 ys%zlbj[  
accounting practice 会计惯例 !4t`Hv?'  
accounting principle 会计准则 vG~+r<:  
accounting record 会计记录 B!}BM}r  
accounting report 会计报告 ?eV_ACpZ8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @.gPJMA  
Accounting Society of China 中国会计学会 =2%VZE7Vm  
accounting statement 会计报表 $eBQH  
accounting system 会计制度；会计系统 v5T`K=qC  
accounting transaction 会计事项；帐务交易 \,R!S/R#  
accounting treatment 会计处理 MU1E_"Z)  
accounting year 会计年度 F;P5D<  
accretion 增值；添加 -IU4#s  
accrual 应计项目；应累算数目 s)ky/ce  
accrual basis 应计制；权责发生制 )t%h[0{{  
accrual basis accounting 应计制会计；权责发生制会计 ?ok)>P  
accrue 应累算；应计 eLV.qLBUs  
accrued benefit 应累算利益 #dxvz^2V.3  
accrued charges 应计费用 /;l[I=VI  
accrued cumulative preference share dividend 应累算的累积优先股股息 fag
M7)x  
accrued expenses 应累算费用 B`{mdjMy  
accrued interest payable 应付利息；应计未付利息 DtI$9`~  
accrued interest receivable 应收利息；应计未收利息 `*aBRwvK~  
accrued right 累算权益 Lc]1$  
accruing profit 应累算的利润 2JZdw  
accumulated fiscal reserve 累积财政储备 fQU{SjG  
accumulated profit 累积利润；滚存溢利 z]=8eV\  
accumulated reserve 累积储备 v L}T~_=3  
accumulation of surplus income 累积收益盈余 tuLH}tkNY  
acquired assets 既得资产 u1^\
MVO8
 
acquisition 收购；购置；取得 ?YBaO,G9o  
acquisition cost 购置成本 ]
g,lRG  
acquisition expenses 购置费用 J\=a gQ  
acquisition of 100% interest 收购全部股权 Xwq]f:@V  
acquisition of control 取得控制权 L^FcS\r;  
acquisition of fixed assets 购置固定资产 Ie@Jb{x  
acquisition of shell “买壳” !n<o)DsZR  
acquisition price 收购价 E(4w5=8TI  
act of God 天灾 g1{/ 5{XI  
acting partner 执事合伙人 ?#BV+#(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \|%E%Yc
 
active partner 积极参与的合伙人 OCNPi4  
active trading 交投活跃 BvK QlT  
actual circulation 实际流通 fx)KNm8Lx  
actual cost 实际成本 I\zemW!  
actual expenditure 实际开支；实际支出 E^wyD-ii/  
actual income 实际入息；实际收入；实际收益 3v1 7"  
actual market 现货市场 Y:psZ  
actual price 现货价；实际价格 ((<`zx  
actual profit 实际利润 ()\jCNLT  
actual quotation 实盘；实际价位；实际报价 9I.^LZ"  
actual year basis 按实际年度计算 yMxT
fR  
actuals 实货 "IFgRaP=  
actuarial investigation 精算调查 ]Blf9h7  
actuarial principle 精算原则 F*` t"7Lm  
actuarial report 精算师报告 bL`eiol6  
Actuarial Society of Hong Kong 香港精算学会 2*2:-ocl$  
actuarial valuation 精算师估值 z%sy$^v@vD  
actuary 精算师 %e?fH.)  
ad referendum agreement 暂定协议；有待覆核的协定 Td hTQ  
ad valorem duty 从价税；按值征税 }mk>!B}=  
ad valorem duty system 从价税制 "0Q1qZ  
ad valorem fee 从价费 O/b+CSS1  
ad valorem tariff 从价关税 sg
AzL  
additional allowance 额外免税额 XAuI7e  
additional amount for unexpired risk 未过期风险的额外款额 BStk&b  
additional assessable profit 补加应评税利润 kOjf #@c  
additional assessment 补加评税 D4Etl5k  
additional commitment 额外承担 (=c1  
additional commitment vote 额外承担拨款 h@1!T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q0./O|Dj   
additional dependent parent allowance 供养父母额外免税额 .H~Y
I  
additional provision 额外拨款 7\Fs=\2l+'  
additional stamp duty 附加印花税 0L#/lDNk  
additional tax 补加税罚款；补加税款 fS=hpL6]@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 O{]9hm(tN  
adjudged bankrupt 被裁定破产 tFM$#JN  
adjudicated bankrupt 裁定破产人 57Z-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;Vu5p#,O<M  
adjudication of bankruptcy 裁定破产；宣告破产 RMP9y$~3pU  
adjudication of insolvency 裁定无力偿还债务 (9C<K<  
adjusted actual 经调整的实数；调整后的实数 Zu/<NC (  
adjusted current assets 经调整的流动资产；调整后的流动资产 +Qj(B@i  
adjusted figure 经调整的数字；调整后的数额 Y; ).+si  
adjusted liabilities 经调整的负债；调整后的负债 }6]0hWsN[  
adjusted loss 经调整的亏损；调整后的亏损 73F5d/n  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Fvd
eQsc!  
adjusted profit 经调整的利润；调整后的利润 p|[B =.c{  
adjusted surplus 经调整的盈余额；调整后的盈余额 WZn.;  
adjusted value 经调整的价值；调整后的价值 _}gtcyx  
adjustment 调整；修订；理算〔保险〕 v }\,o%t^  
adjustment centre 调剂中心 GF$`BGW  
adjustment lag 调整过程的时间差距；调整时差 x#H 3=YD*  
adjustment mechanism 调整机制 N#ioJ^}n:  
adjustment of loss 亏损调整 X+82[Y,mB.  
adjustment process 调整过程；调整程序 3EK9,:<Cf  
adjustment range 调整幅度 u2iXJmM*  
administered exchange rate 受管制汇率 M;.ZM<Ga  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W?Ww2Lo%Y  
administration expenses 行政费用 o:p *_>&  
administration fee 手续费；行政费 szmmu*F,U:  
administration in bankruptcy 破产管理 dl~|Izm  
administration order 遗产管理令 cg{AMeW  
administrator 管理人；遗产管理人 Log|%P\  
administrator of the estate 遗产管理人 w_wslN,)  
admission of debt 债项承认书 iG<Som  
admission of proof 接纳债权证明 l"+Jc1\X  
advance 放贷款项；垫付款项；预支款项；预付款项 W+=o&V  
advance account 暂支帐目；预付款帐户 *d*,Hqn  
advance compensation 预付补偿金 H/fUM  
advance from shareholder 股东垫款 ]$b2a&r9  
advance pending reimbursement 预支以待日后付还 @It>*B yB.  
advanced economy 先进经济体系 #,NvO!j<4  
advancement 预付；预付财产 z=Cr7-  
advances warrant 垫款令 mUoIJ3fv_,  
advancing 贷出 .uz|/Zy  
adverse balance 逆差 vbG]mMJ  
adverse exchange 逆汇 BS1A
p  
advertisement addressed to shareholders 在报章刊登的致股东通告 xTz%nx  
advice for collection 托收通知书 W!L+(!&H  
advice of drawing 提款通知书；汇票通知书 I]`-|Q E  
advice of payment 付款通知 gVR@&bi7  
Advisory Committee [Securities and Futures Commission] /)3Lnn
{W  
谘询委员会〔证券及期货事务监察委员会〕 aSutM  
Advisory Committee on Diversification 经济多元化谘询委员会 0<p{BL8  
affidavit 誓章；遗产申报誓章 S<wj*"|.s  
affidavit of no receipt 述明无收款的誓章 PoSpkJH  
affiliate 联号；联营公司；附属公司 a;AzY'R  
affiliated company 附属公司；联号；联营公司 >QkP7Kb  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8V/L:h#7  
affordability 负担能力 ci9R.U)  
African Development Bank [AfDB] 非洲开发银行 L=; -x9  
after-acquired property 事后取得的财产 yd_ (?V&;_  
after-hours dealing 市后交易 vX|UgK?2^  
after-tax profit 税后盈利；税后利润；税后溢利 F7*wQ{~  
agency agreement 代理协议 #]Y>KX2HG  
agency expenses 代理机构的开支 mN_Z7n;^eh  
agency fee 代理费 /RnTQ4   
Agency Law 《代理法》 #FxPj-3(ix  
agent 代理人；承销人 }hpmO-  
agent of company 公司代理人 d^E [|w;  
agent's fee 代理人费；经纪费 2{|$T2?e  
aggregate 总计；总数；总体数字 {Qu"%h.Al  
aggregate amount 总款额；总额 2}U!:bn(  
aggregate assets and liabilities 总体资产与负债 V^s0fWa  
aggregate at constant price 按固定价格计算的总体数字 gb|Q%LS9R  
aggregate demand 总需求 =n(3o$r(  
aggregate gross position 总持仓量 WYcA8X/  
aggregate limit 总限额 5e8AmY8;  
aggregate of salaries tax 合计薪俸税 nw:-J1kWR  
aggregate performance 总体表现；总体业绩 #'baPqdO  
aggregate supply 总体供应 9LJZ-/Wq  
aggregate surplus 总盈余 YX*x&5]lq  
aggregate total 整体总额 -V.d?A4"  
aggregate value 总值；合计价值 !D^c3d  
aggregated basis 合计基准 J9~i%hzr  
aggregated net chargeable income 合计应课税入息实额 O[@q%&_  
aggregation 合并计算；合计；总和 pKG<Nvgz&  
aggregation of incomes of husband and wife 夫妇入息合并计算 (5L-G{4  
aggregation of property 财产的总和 kS5_&#  
agio 差价；贴水 c
Z8.TsI~  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 =@x`?oev  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment &DG->$&|  
《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》 o`S?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment OWq'[T4  
《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》 \c,pEXG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5*%#o  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "UFs~S|e  
agreement for a settlement 授产协议 ]y{WD=T  
agreement for assignment 转让协议 OPJ: XbG  
agreement for sale 售卖协议；买卖协议 NE2pL@sk  
agreement for sale and purchase 买卖协议 -_OS%ARa  
agreement for the payment of interest 支付利息协议 ^"\s eS  
agreement for the repayment of money 还款协议 8)*2@-Rp  
agreement of reinsurance 再保险协议 jhgX{xc  
Agricultural Bank of China 中国农业银行 *A'FC|\  
air passenger departure tax 飞机乘客离境税 SymwA
S+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R7jmv n  
airport tax 机场税 Ga>uFb}W~  
alcohol duty 酒精税 K BE Ax3  
alienation 让与；让渡；转让 ym,H@~  
alimony 生活费；赡养费 iRo.RU8>  
All Ordinaries Index [AOI] 所有普通股指数 9# 4Y1LS)  
all risks 全险；综合险 #FOqP!p.E  
All Sales Record for Stock Market 《股票市场成交报告》 BimjQ;jtI  
Allied Capital Resources Limited 新联财务有限公司 a3SlxsWW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 URgk^nt2p  
allocation letter 拨款信件 e!-,PU9+  
allocation of fund 分配款项；预留款项 6Q&r0>^{  
allocation of profit 利润分配；溢利分配 WS8+7O'1\  
allocation warrant 拨款令 \2-@'^i  
allotment 分配；配股 N;oQ^B'  
allotment notice 股份配售通知；配股通知 Vgb *% I  
allotment of shares 股份分配 inb^$v  
allowable 可获宽免；免税的 9I7\D8r  
allowable business loss 可扣除的营业亏损 INs!Ame2  
allowable expenses 可扣税的支出 e1myH6$W  
allowance 免税额；津贴；备抵；准备金 QS.>0i/7l  
allowance for debts 债项的免税额 R:-JkV>e:  
allowance for depreciation by wear and tear 耗损折旧免税额 @Hb'8F  
allowance for funeral expenses 殡殓费的免税额 fc=Patg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \`<cH#  
allowance for repairs and outgoings 修葺及支出方面的免税额 .{KjEg 6  
allowance to debtor 给债务人的津贴 eK_*2=;XRW  
alteration of capital 资本更改 Qp,DL@mp>8  
alternate trustee 候补受托人 `N//A}9  
amalgamation 合并 cLa]D[H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pL=d%
m.W  
ambit of charges 征税范围；收费范围 5wao1sd#  
amended valuation 经修订的估值 sZWaV4  
American Commodities Exchange 美国商品交易所 =WdaxjenZ/  
American Express Bank Limited 美国运通银行 gJiK+&8I  
American Stock Exchange 美国证券交易所 -$VZtex  
amortization 摊销 dCe4u<so\  
amount due from banks 存放银行同业的款项 /^
{BUo  
amount due from banks abroad 存放海外银行同业的款项 7\zZpPDV  
amount due from holding companies 控股公司欠款 JCcZuwu[  
amount due from local banks 存放本港银行同业的款项  9fnA   
amount due to banks 银行同业的存款 #o/H~Iv  
amount due to banks abroad 海外银行同业的存款 5Z/GK2[HL  
amount due to holding companies 控股公司存款 /M~!sPW&?  
amount due to local banks 本港银行同业的存款 s`j~-P  
amount due to outport banks 外埠银行同业的存款 ,21 np  
amount for note issue 发行纸币的款额 yH 9!GS#  
amount of bond 担保契据的款额 LTV{{Z+  
amount of consideration 代价款额 ZoB*0H-  
amount of contribution 供款数额 9//+Bh  
amount of indebtedness 负债款额 W%2 80\h  
amount of principal of the loan 贷款本金额 v0Dq@Q1  
amount of rates chargeable 应征差饷数额 ,B(7\  
amount of share capital 股本额 5 8-e^.  
amount of sums assured 承保款额 unJid8Lo  
amount of variation 变动幅度 "vYE+  
amount of vote 拨款数额 @l1  
amount payable 应付款额 UtB6V)YI  
amount receivable 应收款额 =
(a1+.O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l\AMl \  
analysis 分析 .?p\n7  
ancillary risk 附属风险 /&& 2u7*  
annual account 周年帐目；周年帐目报表；年度决算；年结 P7ph}
mB  
annual accounting date 年结日期 etT +  
annual allowance 每年免税额；年积金；年度津贴；年津 X
8dR+xd  
annual balance 年度余额 > oA?6x  
annual disposable income 每年可动用收入 &Cim!I  
annual estimates 周年预算 "\Egs)\  
annual fee 年费 "Td`AuP@,  
annual general meeting 周年大会 4nH*Ui!T  
annual growth rate 年增率；每年增长率 8(.mt/MR
 
annual long-term supplement 长期个案每年补助金 R+q"_90_  
annual pensionable emolument 可供计算退休金的年薪 Xtz-\v#0o'  
annual report 年报 KTvzOI8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &mj6rIz  
annual return 周年报表；周年申报表；每年报税表格 6iEhsL&K  
Annual Return Rules 《周年报表规则》 zf4Ec-)  
annual review of consumer prices 每年消费物价回顾 fPi3sb`}  
annual roll-forward basis 逐年延展方式 qm
Tb-~  
annual salary 年薪 '
\~$dtI$  
annual statement 年度报表；年度决算表 F/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 -LDCBc"  
annuitant 年金受益人 '}g*!jL  
annuity 年金 +X`V|E,no  
annuity contract 年金合约 ri`R<l8  
annuity on human life 人寿年金 $@d9<83=  
antecedent debt 先前的债项 d_n7k g+  
ante-dated cheque 倒填日期支票 ;N B:e  
anticipated expenditure 预期开支 -[= drj9I  
anticipated net profit 预期纯利 MS(JR  
anticipated revenue 预期收入 yKXff1^M  
anti-inflation measure 反通货膨胀措施 \Gm
-MpW  
anti-inflationary stance 反通货膨胀立场 %p^.\ch9  
apparent deficit 表面赤字 9jN)I(^D6  
apparent financial solvency 表面偿债能力 R(P%Csbqh  
apparent partner 表面合伙人 xvzr:pP  
application for personal assessment 个人入息课税申请书 -yGDh+-  
application of fund 资金应用 %8*64T")  
application to release as liquidator and to destruct the books of accounts and documents {GvTfZfp  
申请免除清盘人职务及毁灭帐簿与文件 >@WX>0`ht  
appointed actuary 委任精算师 X1IeSMAe  
appointed auditor 委任核数师；委任审计师 }?cGf-c  
appointed trustee 委任的受托人 tt%MoQ)  
appointer 委任人 +jg9$e"  
apportioned pro rata 按比例分摊 JOjoiA  
apportionment 分配；分摊 5Zmw} M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ml@2wGyf  
apportionment formula 分摊方程式 tNsPB6Z  
apportionment of estate duty 遗产税的分摊 Ngr/QL]Q  
appraisal 估价；评估 Lb{e,JH  
appreciable growth 可观增长 *Ype>x{  
appreciable impact 显着影响 nf1#tlIJd  
appreciable increase 可观增长 IchCACK  
appreciation 增值；升值 ,f}UGd[a  
appreciation against other currencies 相对其他货币升值 ug{R 3SS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7NC=*A~  
appreciation tax 增值税 < B_Vc:Q  
appropriation 拨款；拨用；拨付 K =.%$A  
appropriation account 拨款帐目 D+~_TA  
Appropriation Bill 拨款法案
1)}=bhT  
appropriation-in-aid system 补助拨款办法 ^8 ' sib  
approved assets 核准资产 =fm]Dl9h*  
approved basket stock 认可一篮子证券 Ggh.dZI4  
approved budget 核准预算 *A}cL  
approved charitable donation 认可慈善捐款 g}laG8  
approved charitable institution 认可慈善机构 kc7l
c|'z  
approved currency 核准货币；认可货币 mzQ`N}]T:  
approved estimates 核准预算 b
}T6v  
approved estimates of expenditure 核准开支预算 8 #ndFpu  
approved overseas insurer 核准海外保险人 LPG`^SA  
approved overseas trust company 核准海外信托公司 #jAqra._b  
approved pooled investment fund 核准汇集投资基金 UgWs{y2SE.  
approved provident fund scheme 认可公积金计划 5TBp'7 /s~  
approved provision 核准拨款 K"<PGOF  
approved redeemable share 核准可赎回股份 tb:L\A^:  
approved regional stock 认可地区性证券 %Pksv}  
approved retirement scheme 认可退休金计划 }M1sksk5
 
approved subordinated loan 核准附属贷款 ZEYgK)^  
arbitrage 套戥；套汇；套利 ?ER-25S  
arbitrageur 套戥者；套汇者 {]z4k[;.h  
arbitrary amount 临时款项 9}
B`uJ  
arrangement 措施；安排；协定 /(O$(35  
arrears 欠款 K1V#cB WO  
arrears of pay 欠付薪酬 {;2vmx9  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]"c+sMW  
articles of association 组织章程；组织细则；组织章程细则 3n
Y1[,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tbnH,*  
ascertainment of profit 确定利润 ~gz^Cdh  
"Asia Clear" “亚洲结算系统” fN"(mW>!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y=Mq(c:'UN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b':|uu*/  
Asian Development Fund [ADF] 亚洲发展基金 }F+zs*S  
Asian dollar bond 亚洲美元债券 Qu,8t8  
Asian dollar market 亚洲美元市场 d:G]1k;z  
Asian dollar rate 亚洲美元利率 I@Xn3oN  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 O]f/r,4@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .^$YfTabq  
asked price 沽盘；喊价；索价；卖方报价 JQ:Ri  
assessable income 应评税入息 E;21?`x5  
assessable loss 应评税亏损 #,{+3Y&5-+  
assessable profit 应评税利润 ^m
_yf|D$  
assessable value 应评税值 Hi_G  
assessed profit 估定利润 bCZ gcN  
assessed value 经评估价值 $A3<G-4O  
assessment 评税；评定；估价；评税单 i{D=l7j|w  
assessment number 评税编号；估价编号 do uc('@  
assessment of additional tax 补加税评税 XC7%vDIt  
assessment of performance 业绩评估；实绩评价 B2Xn?i3 l  
Assessor 评税主任 @"T"7c?Cv  
asset price bubbles 资产价格泡沫 i(?,6)9  
asset-backed securities 具资产保证的证券  FgL,k  
assets accretion 资产增值 +n}$pM|NKU  
assets and liabilities 资产与负债 PSawMPw  
assets betterment statement 资产递增表；资产改进表 tNVV)C  
assets lending 实物放款；有抵押贷款 %gnM(pxl  
assets of the company passing on the death 死者去世时转移的公司资产 [i0Hm)Bd3  
assets pledged as security for liabilities 用作负债抵押的资产 k%y9aO  
assets portfolio 资产投资组合 T0
)"1D<l  
assets price 资产价格 _Lw
OOZj  
assets quality 资产质素 vIvVq:6_3  
assets realization 资产变现 EQqx+J&!  
assets refinancing arrangement 资产再集资安排 >;z<j$;F<  
assets securitization 资产证券化 iCP/P%  
assets situated outside Hong Kong 在香港以外地方的资产 CE15pNss  
assets stripping 削减资产；拆卖资产 +i\&6HGK;-  
assets value 资产值 Sx
   
assignee 承让人 #d{=\

$=  
assignment 转让；转让书；转让契 Kb =@ =Xta  
assignment of interest 权益转让 Z ,^9Z  
assignment of letters patent and trade mark 专利证书及商标转让 ^IKO2Ft
 
assignment of property 物业转让；物业转让书 `IYuz:  
assignment right 转让权 p0.|<  
assignor 转让人 M4ozTp<$O  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~)?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 fjnTe  
associate member 附属会员 `[zQf  
associated body corporate 相联法人团体 XPB
9~::  
associated company 相联公司；联属公司 =66Nw(E.  
associated corporation 相联法团 E&Qi@Ty  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pj?XLiM54%  
公认会计师公会〔英国〕 0?WcoPU  
Association of Futures Exchange Brokers 香港期货经纪协会 bslrqUk_`=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y2o6kS{x  
association of underwriters 承保人组织 /ug8]Lo0  
assumption of control 接管 c`x7u}C  
assurance 担保；保险；转易；转易书 +!f=jg06  
assurance of interest 权益的转易 ( 6(x'ByT  
at 19XX price 按一九ＸＸ年价格计算 E1;@=#t2i  
at a discount 按赔价计算；按贴水价格计算；打折扣 %LXM+<N8  
at a premium 按溢价计算；按升水价格计算 "o& E2#  
at call 通知付款；按通知 (wc03,K^  
at constant market price 按固定市价计算  s95vK7I  
at constant price 按固定价格计算 {b]aC  
at cost 按成本计算 */ G<!W  
at current market price 按当时市价计算；按现时市价计算 |}){}or  
at current price 按当时价格计算；按现时价格计算 UN"(5a8.  
at factor cost 按要素成本计算；按生产要素成本计算 s<x1>Q7X~  
at money-of-the-day price 按付款当日价格计算 nS()u}c;r  
at or better 按指定或较佳价位〔买卖指令〕 QrApxiw  
at par 按面值计算；平价 zF4
[}*  
at sight 见票即付 ,fEO> i  
at the close 按收市盘 Z -%(~  
at the opening 按开市盘 wOB azWa
 
attestation 见证；见证条款 LtT\z<bAI  
at-the-money option 平价期权 C1T_9}L-A  
attorney 受权人；受托代表人 c62=*] ,  
attornment 新拥有人承认书 HaA1z}?n  
attributable profit 可归属利润 = sAn,ri  
attributable share value 可归属股份价值 p8wyEHB  
Auckland Stock Exchange 奥克兰证券交易所 2tayP@$  
auction 拍卖 \b[9ebME  
auctioneer 拍卖商 @eqeN9e  
audit 审计；核数 hzI*{  
Audit Commission 审计署 )o!XWh  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zb6ju
]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〕 O7']  
audit review 帐目审查 ch5s<x#CE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j?b\+rr  
audited account 审计帐目；经审计的帐目 `"vZ);i<  
audited annual account 经审计的周年帐目 pIWI  
audited balance sheet 经审计的资产负债表 Es5  
auditor 核数师；核数主任；审计师 KCe13!  
auditor's certificate 核数师证明书；审计师证明书 |L_wX:d`9  
auditor's report 核数师报告；审计师报告 uGdp@]z&8Q  
Aussie bond 澳元债券 BiE08,n
j  
austerity budget 紧缩预算 AvR2_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _<ut)G^9  
Australia All Ordinaries Index 澳洲所有普通股票指数 g%[n4  
Australian Dollar [AUD] 澳元 /8@m<CW2Y  
Australian Options Market 澳大利亚期权市场 J H.K.C(  
Australian Securities Commission 澳洲证券事务监察委员会 7dihVvL $  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 QbhW!9(,  
Australian Stock Exchange 澳大利亚证券交易所 H* !EP  
Austrian Schilling [ATS] 奥地利先令 %/kyT%1  
authentication 认证；鉴证 G;gJNK"e  
authority to purchase 委托购买证；委购书 4 ;Qlu  
authorization 认可；核准；授权；授权书 A5#y?Aq  
authorization by direction 指示授权 v"+k~:t*  
authorization by instruction 指令授权 M8w5Ob  
authorization by warrant 令状授权 }4co)B"  
authorization of unit trust 单位信托的认可 4([.xT  
authorized agent 指定代理人 HEK-L)S. *  
authorized capital 法定资本 l? #xAZx&_  
authorized clerk 出市员 `Lyq[zg8  
authorized dealer 认可交易商 ^GN8V-X4y  
authorized financial institution 认可财务机构 QbYc[8-[  
authorized fund 认可基金 /Tz85 [%6  
authorized fund house 获授权的基金公司；认可基金公司 `n!viW|tB  
authorized institution 认可机构 %u?HF4S'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Gt9wR  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^SEdA=!  
authorized insurer 获授权保险人；获认可承保人 WUAJjds  
authorized investment 特准投资项目 fbZibcQ%k  
authorized person 获授权人 OH<?DcfeL  
authorized representative 获授权代表 T0j2a&Pv  
authorized share capital 法定股本 3L-^<'~-k;  
automated quotation system 自动报价系统 B68H&h]D#'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4{9d#[KW  
自动交易系统〔香港期货交易所有限公司〕 >5~7u\#9  
automatic adjustment mechanism 自动调整机制 ]TO/
kl/  
automatic adjustment system 自动调整系统 `=tyN@VC  
Automatic Clearing House 自动票据交换所 8YY|;\F)J~  
automatic exchange rates accumulation system 自动化汇率累集系统 \d.F82  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 HU B|bKy  
automatic teller machine [ATM] 自动柜员机 (.K\Jg'Y6j  
autopay 自动转帐 \zXlN  
available assets 可用资产 x:K?\<  
available fiscal reserve 现存财政储备 >L((2wfiN  
available profit 可用利润 cu#e38M&eE  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 bC@k>yC-  
average 平均；平均数；海损 ,S[K{y<
 
average basic salary 平均基本薪金 )"@t6.  
average consumer expenditure 平均消费开支；一般消费开支 y_F}s9wj  
average cost 平均成本 ?4PQQd  
average cost of land production 增辟土地平均成本 {I%y;Aab8  
average daily turnover 平均每日成交额 jigs
6#  
average daily wage rate 平均每日工资率 Iyk6=&?j  
average expenditure pattern 平均开支模式 LR)& [{Kk  
average growth rate 平均增长率 B_3QQtjAl  
average net fixed assets 固定资产平均净值 exR^/|BR  
average of relatives 相对价格平均数 O^{1RV3:,T  
average price 平均价格 t7#lsd`_  
average propensity to consume 平均消费倾向；一般消费倾向 .I?@o8'x  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c $;\i  
average rate 平均率 TmEYW<  
average revenue 平均收入；平均收益 y93k_iq$S  
average stock 平均库存；平均存货 k/&]KYwu  
average yearly rent 平均年租 P1 +"v*  
avoidance of double taxation 避免双重课税 _rQUE
^9  
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 D\L!F6taS  
_pDjg%A>n  
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