一些有用的会计术语(也不知道发的地方对不对)A

A: XX@ZQcN  
A share Ａ股；甲类股份 :h$$J lP  
abatement of tax 减税；减扣免税额 |>Vb9:q9Po  
ABN AMRO Bank N.V. 荷兰银行 {=WgzP  
above-the-line expenditure 线上项目支出；经常预算支出 +z( Lr=G  
above-the-line receipt 线上项目收入；经常预算收入 #R"*c hLV  
ABSA Asia Limited 南非联合亚洲有限公司 2iOV/=+  
absolute change 绝对数值变更 -~0^P,yQ  
absolute expenditure 实际开支 F847pyOJnf  
absolute guideline figure 绝对准则数字 2HdC |$_+  
absolute interest 绝对权益  Sf'CN8  
absolute order of discharge 绝对破产解除令 E.TAbD&5(  
absolute profit margin 绝对利润幅度 \bcLiKE{  
absolute value 实值；绝对值 gJXaPJA{  
absolutely vested interest 绝对既得权益 8=l%5r^cq  
absorbed cost 已吸收成本；已分摊成本 siI;"?  
absorption 吸收；分摊；合并 t# i#(H  
absorption rate 吸收率；摊配率；分摊率 QV!up^Zso  
ACB Finance Limited 亚洲商业财务有限公司 Sc0w.5m6  
acceptable form of reciprocity 合理的互惠条件 HtFDlvdy]  
acceptable rate 适当利率；适当汇率 aOp\91  
acceptance agreement 承兑协议 r&CiSMS*  
acceptance for honour 参加承兑 b=vkiO`2  
acceptor 承兑人；接受人；受票人 6Oq7#3]  
acceptor for honour 参加承兑人 1#x0q:6  
accident insurance 意外保险 5O%{{J  
Accident Insurance Association of Hong Kong 香港意外保险公会 @]j1:PN-  
accident insurance scheme 意外保险计划 ^!d3=}:
0  
accident year basis 意外年度基准 @dKTx#gZ  
accommodation 通融；贷款 V88p;K$+  
accommodation bill 通融票据；空头票据 LoV<:|GTI  
accommodation party 汇票代发人 ax`o>_)  
account balance 帐户余额；帐户结余 9w"*y#_  
account book 帐簿 ^('wy};  
account collected in advance 预收款项 TOt dUO  
account current book 往来帐簿 D7Z /H'|  
account of after-acquired property 事后取得的财产报告 Vr}'.\$  
account of defaulter 拖欠帐目 COlqcq'qAu  
account payable 应付帐款 [JiH\+XLPs  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 CJ}%W#  
account receivable 应收帐款 1zv'.uu.,  
account receivable report 应收帐款报表 .*oU]N%K=  
account statement 结单；帐单；会计财务报表 q~3>R=t  
account title 帐户名称；会计科目 dPlV>IM$z  
accountant's report 会计师报告 RZLq]8pM  
Accountant's Report Rules 会计师报告规则 V gWRW7Se  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1}x%%RD_  
Accounting Arrangements 《会计安排》 !L(^(;$Kgr  
accounting basis 会计基础 ';CNGv -  
accounting by Official Receiver 破产管理署署长呈交的帐目 )nkY_'BV  
Accounting Circular 《会计通告》 01]f2.5  
accounting class 会计类别 ZK,G v  
accounting date 记帐日期；会计结算日期 j#|ZP-=1_  
accounting for money 款项核算 -
@'FW*b  
Accounting Officer 会计主任 Lbgi7|&  
accounting period 会计报告期；会计期 teRTu  
accounting policy 会计政策；会计方针 1EK*g;H  
accounting practice 会计惯例 3]Ct6  
accounting principle 会计准则 ?,z}%p  
accounting record 会计记录 BPrt'Nc  
accounting report 会计报告 6k%f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J.a]K[ci  
Accounting Society of China 中国会计学会 i!Ba]n   
accounting statement 会计报表 V~GDPJ+  
accounting system 会计制度；会计系统 &C}*w2]0S  
accounting transaction 会计事项；帐务交易 1MFbQs^  
accounting treatment 会计处理 /ZX}Nc g  
accounting year 会计年度 \bXa&Lq  
accretion 增值；添加 pa+hL,w{6  
accrual 应计项目；应累算数目 -"x$ZnHU  
accrual basis 应计制；权责发生制  mh%VrAq  
accrual basis accounting 应计制会计；权责发生制会计 zLQx%Yg!  
accrue 应累算；应计 _`X:jj>  
accrued benefit 应累算利益 Eci\a]  
accrued charges 应计费用 +A+)=/i;  
accrued cumulative preference share dividend 应累算的累积优先股股息 [),ige  
accrued expenses 应累算费用 :FF=a3/"6  
accrued interest payable 应付利息；应计未付利息 %#+Hl0,Tt  
accrued interest receivable 应收利息；应计未收利息 `[A];]  
accrued right 累算权益 A/(a`"mK|'  
accruing profit 应累算的利润 ib m4fa  
accumulated fiscal reserve 累积财政储备 \U0Q<ot/7  
accumulated profit 累积利润；滚存溢利 x`s>*^  
accumulated reserve 累积储备 0RfZEG)  
accumulation of surplus income 累积收益盈余 /Oono6j  
acquired assets 既得资产 H,J8M{  
acquisition 收购；购置；取得 ]e3Ax(i)  
acquisition cost 购置成本 NK+o1  
acquisition expenses 购置费用 ]:;&1h3'7  
acquisition of 100% interest 收购全部股权 [ ~,AfY  
acquisition of control 取得控制权 y`F
w-!'o  
acquisition of fixed assets 购置固定资产 -j(6;9"7]|  
acquisition of shell “买壳” ~&O%N  
acquisition price 收购价 a*;b^Ze`v  
act of God 天灾 t^HRgY'NjM  
acting partner 执事合伙人 CLSK'+l  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =a!=2VN9y  
active partner 积极参与的合伙人 iLT}oKF2N;  
active trading 交投活跃 9uY'E'm*  
actual circulation 实际流通 6~{C.No}  
actual cost 实际成本 i4Jc.8^9$  
actual expenditure 实际开支；实际支出 QJNFA}*>  
actual income 实际入息；实际收入；实际收益 }G=M2V<L  
actual market 现货市场 /?!u{(h}  
actual price 现货价；实际价格 R]dg_Da  
actual profit 实际利润 m|# y >4  
actual quotation 实盘；实际价位；实际报价 R+|hw;  
actual year basis 按实际年度计算 g`^x@rj`E  
actuals 实货 $M#>9QHhc  
actuarial investigation 精算调查 IID5c" oR  
actuarial principle 精算原则 e)ZUO_Q$  
actuarial report 精算师报告 4 :=]<sc,  
Actuarial Society of Hong Kong 香港精算学会 ,Q,^3*HX9}  
actuarial valuation 精算师估值 $(9U@N9E  
actuary 精算师 h![#;>(  
ad referendum agreement 暂定协议；有待覆核的协定 Jwp7gYZ  
ad valorem duty 从价税；按值征税 M2|is ~  
ad valorem duty system 从价税制 CARzO7b\w  
ad valorem fee 从价费 *
=n:
-  
ad valorem tariff 从价关税 l~.-e^p?  
additional allowance 额外免税额 WHI`/FM  
additional amount for unexpired risk 未过期风险的额外款额 =xrv~  
additional assessable profit 补加应评税利润 E9}C #  
additional assessment 补加评税 zQA`/&=Y  
additional commitment 额外承担 H"KCK6  
additional commitment vote 额外承担拨款 OB7hlW  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r>\bW)e  
additional dependent parent allowance 供养父母额外免税额 '|4!5)/K  
additional provision 额外拨款 2tLJU Z1  
additional stamp duty 附加印花税 eQ"E  
additional tax 补加税罚款；补加税款 hcc/=_hA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cAy3^{3:  
adjudged bankrupt 被裁定破产 C?Ucu]cW  
adjudicated bankrupt 裁定破产人 X.V~SeS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 __@BUK{q  
adjudication of bankruptcy 裁定破产；宣告破产 YP9^Bp{0  
adjudication of insolvency 裁定无力偿还债务 9cgUT@a  
adjusted actual 经调整的实数；调整后的实数 zJXplvaL;  
adjusted current assets 经调整的流动资产；调整后的流动资产 z=FZiH  
adjusted figure 经调整的数字；调整后的数额 .-=vx 
r  
adjusted liabilities 经调整的负债；调整后的负债 uM
v1O{  
adjusted loss 经调整的亏损；调整后的亏损 *kVV+H<X|b  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ^(<f/C)i  
adjusted profit 经调整的利润；调整后的利润 @KA4N`  
adjusted surplus 经调整的盈余额；调整后的盈余额 V:27)]q  
adjusted value 经调整的价值；调整后的价值 ]~%6JJN7  
adjustment 调整；修订；理算〔保险〕 jtc~DL  
adjustment centre 调剂中心 K>9 ()XT)  
adjustment lag 调整过程的时间差距；调整时差 fatf*}eln  
adjustment mechanism 调整机制 >MK98(F  
adjustment of loss 亏损调整 {U1m.30n  
adjustment process 调整过程；调整程序 *J{+1Ev~$p  
adjustment range 调整幅度 l]cFqLp  
administered exchange rate 受管制汇率 to\Ni~a&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CJ%I51F`X  
administration expenses 行政费用  9akH  
administration fee 手续费；行政费 |M_UQQAB|  
administration in bankruptcy 破产管理 8D].MI^  
administration order 遗产管理令 bi:8(Q$w:`  
administrator 管理人；遗产管理人 iOdp
M{~*  
administrator of the estate 遗产管理人 fQ98(+6  
admission of debt 债项承认书 Th[dW<  
admission of proof 接纳债权证明 d"N
LE'R  
advance 放贷款项；垫付款项；预支款项；预付款项 �{x7,  
advance account 暂支帐目；预付款帐户 L]Mo;kT<Q  
advance compensation 预付补偿金 *qMY22X  
advance from shareholder 股东垫款 v}(WaO#S  
advance pending reimbursement 预支以待日后付还 s79r@])=  
advanced economy 先进经济体系 y?0nI<}}HK  
advancement 预付；预付财产 <1%$Vq  
advances warrant 垫款令 tu?MYp;
  
advancing 贷出 MPk5^ua:  
adverse balance 逆差 rs.M]8a2{&  
adverse exchange 逆汇 8V(pugJ  
advertisement addressed to shareholders 在报章刊登的致股东通告 PVOv[%  
advice for collection 托收通知书 Vg23!E  
advice of drawing 提款通知书；汇票通知书 njw|JnDv  
advice of payment 付款通知 .mAjfP*  
Advisory Committee [Securities and Futures Commission] }&e5$lB  
谘询委员会〔证券及期货事务监察委员会〕 Z6p
UZ[j,  
Advisory Committee on Diversification 经济多元化谘询委员会 .~}1+\~5  
affidavit 誓章；遗产申报誓章 m4g$N
)  
affidavit of no receipt 述明无收款的誓章 L-\GHu~)  
affiliate 联号；联营公司；附属公司 go"Hf_  
affiliated company 附属公司；联号；联营公司 2"5v[,$1H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :Yks|VJ1  
affordability 负担能力 s@DLt+ O5  
African Development Bank [AfDB] 非洲开发银行 iX\X>W$P  
after-acquired property 事后取得的财产 Z8oK2Dw  
after-hours dealing 市后交易 ,(4K4pN  
after-tax profit 税后盈利；税后利润；税后溢利 M[u
A@  
agency agreement 代理协议 6&-(&(_  
agency expenses 代理机构的开支 HmwT~  
agency fee 代理费 D0q":WvE  
Agency Law 《代理法》 |I|fMF2K  
agent 代理人；承销人 EIQ p>|5  
agent of company 公司代理人 -(#iIgmP  
agent's fee 代理人费；经纪费 Q&V;(L62!  
aggregate 总计；总数；总体数字 E!#WnSpnK  
aggregate amount 总款额；总额 _y>~ yZx  
aggregate assets and liabilities 总体资产与负债 /=, nGk>  
aggregate at constant price 按固定价格计算的总体数字 "vslZ`RU  
aggregate demand 总需求 :c[L3rJl  
aggregate gross position 总持仓量 +{UcspqM  
aggregate limit 总限额 x;')9/3  
aggregate of salaries tax 合计薪俸税 63A.@mL  
aggregate performance 总体表现；总体业绩 X$pJ :M{F$  
aggregate supply 总体供应 7=DdrG<  
aggregate surplus 总盈余 2Gdd*=4z  
aggregate total 整体总额 n}V_,:Z  
aggregate value 总值；合计价值 r4f~z$QK  
aggregated basis 合计基准 TU7'J  
aggregated net chargeable income 合计应课税入息实额 rt|7h>RQ  
aggregation 合并计算；合计；总和 ^KELKv,_  
aggregation of incomes of husband and wife 夫妇入息合并计算 &w~
d_</  
aggregation of property 财产的总和 FE{FGMq  
agio 差价；贴水 LDg?'y;2  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 LrK,_)r:~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w\brVnt  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 #u + v_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7`YEH2  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ,{q;;b9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment EyLuO-5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )tpL#J  
agreement for a settlement 授产协议 -R6)ROGl  
agreement for assignment 转让协议 [=_jYzD,j|  
agreement for sale 售卖协议；买卖协议 sse.*75U  
agreement for sale and purchase 买卖协议 B~du-Z22IZ  
agreement for the payment of interest 支付利息协议 LraWcO\or'  
agreement for the repayment of money 还款协议 p[lA\@l[  
agreement of reinsurance 再保险协议 GDy9qUV  
Agricultural Bank of China 中国农业银行 gGS=cdl
V  
air passenger departure tax 飞机乘客离境税 Rx|;=-8zg  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *cnNuT  
airport tax 机场税 {91nL'-'  
alcohol duty 酒精税 kE(mVyLQ  
alienation 让与；让渡；转让 0<B$#8  
alimony 生活费；赡养费 tdaL/rRe  
All Ordinaries Index [AOI] 所有普通股指数 y#$CMf -q^  
all risks 全险；综合险 e NafpK  
All Sales Record for Stock Market 《股票市场成交报告》 $DUZ!zaH!  
Allied Capital Resources Limited 新联财务有限公司 4YX3+oS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7`hP?a=  
allocation letter 拨款信件 =6#Eh=7N  
allocation of fund 分配款项；预留款项 -FCe:iY! A  
allocation of profit 利润分配；溢利分配 \_6/vZ%-B  
allocation warrant 拨款令 -7(@1@1  
allotment 分配；配股 I,'
k>@w{s  
allotment notice 股份配售通知；配股通知 !7&5` q7  
allotment of shares 股份分配 9RI-Lq`  
allowable 可获宽免；免税的 wg]LVW}  
allowable business loss 可扣除的营业亏损 5
Zva
:  
allowable expenses 可扣税的支出 .eP.&  
allowance 免税额；津贴；备抵；准备金 g|Fn7]G  
allowance for debts 债项的免税额 Dl8;$~  
allowance for depreciation by wear and tear 耗损折旧免税额 M {Q;:  
allowance for funeral expenses 殡殓费的免税额 wIBO ^w\
J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8Dm%@*B^b  
allowance for repairs and outgoings 修葺及支出方面的免税额 K:Q<CQ2  
allowance to debtor 给债务人的津贴 iRi-cQVy  
alteration of capital 资本更改 %-e 82J1  
alternate trustee 候补受托人 ")HFYqP>9  
amalgamation 合并 M+9gL3W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #`X?=/q  
ambit of charges 征税范围；收费范围 ApXy=?fc  
amended valuation 经修订的估值 f8.gT49I  
American Commodities Exchange 美国商品交易所 G<^{&E+=  
American Express Bank Limited 美国运通银行 MO <3"@/,  
American Stock Exchange 美国证券交易所 NS6:yX,/  
amortization 摊销 LAe6`foW/  
amount due from banks 存放银行同业的款项 4vV:EF-  
amount due from banks abroad 存放海外银行同业的款项 v2;`f+  
amount due from holding companies 控股公司欠款 ,T8~L#M~  
amount due from local banks 存放本港银行同业的款项 nmi|\mof  
amount due to banks 银行同业的存款 N<KS(@v y  
amount due to banks abroad 海外银行同业的存款 O|N{v"o  
amount due to holding companies 控股公司存款 *~j@*{u  
amount due to local banks 本港银行同业的存款 q,U+qt  
amount due to outport banks 外埠银行同业的存款 f
! .<$ih  
amount for note issue 发行纸币的款额 _aMPa+D=P  
amount of bond 担保契据的款额 Yr=Y@~ XL  
amount of consideration 代价款额 h@]XBv  
amount of contribution 供款数额 Bv%GJ
*>>  
amount of indebtedness 负债款额 l/ ;  
amount of principal of the loan 贷款本金额 "4,?uPi  
amount of rates chargeable 应征差饷数额 ">jj  
amount of share capital 股本额 {Wu$YWE*sx  
amount of sums assured 承保款额 yw3$2EW  
amount of variation 变动幅度 Y<ql49-X  
amount of vote 拨款数额 9 ea\vZ  
amount payable 应付款额 ~B(4qK1G  
amount receivable 应收款额 f_Av3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X=8{$:  
analysis 分析 bl(RyAgA  
ancillary risk 附属风险 j;iAD:nf  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;Nj7qt  
annual accounting date 年结日期 xZF}D/S?Ov  
annual allowance 每年免税额；年积金；年度津贴；年津 @Sbe^x  
annual balance 年度余额 *lw_=MXSK  
annual disposable income 每年可动用收入 <)-Sj,  
annual estimates 周年预算 KC#q@InK  
annual fee 年费 4G>H  
annual general meeting 周年大会 U,-39mr  
annual growth rate 年增率；每年增长率 h"lv7;
B$  
annual long-term supplement 长期个案每年补助金 Ev(>z-{F  
annual pensionable emolument 可供计算退休金的年薪 'B0{_RaTb  
annual report 年报 Gvqxi|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T+K):ug  
annual return 周年报表；周年申报表；每年报税表格 P{+T<bk|  
Annual Return Rules 《周年报表规则》 8j\cL'  
annual review of consumer prices 每年消费物价回顾 \:ak ''  
annual roll-forward basis 逐年延展方式 |(L
Z9I  
annual salary 年薪 dg"3rs /?A  
annual statement 年度报表；年度决算表 J9iy  
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 X;c'[q  
annuitant 年金受益人 tX %5BTv  
annuity 年金 >!1.  
annuity contract 年金合约 Jrpx}2'9:a  
annuity on human life 人寿年金 25[I=ZdS  
antecedent debt 先前的债项 s;vHPUB\n  
ante-dated cheque 倒填日期支票 vf%&4\ib  
anticipated expenditure 预期开支 ,.1Psz^U  
anticipated net profit 预期纯利 Y@ksQ_u  
anticipated revenue 预期收入 qd)/9*|Jl  
anti-inflation measure 反通货膨胀措施 krvp&+uX  
anti-inflationary stance 反通货膨胀立场 I\[_9  
apparent deficit 表面赤字 Z%/=|[9i  
apparent financial solvency 表面偿债能力 }YNR"X9*)/  
apparent partner 表面合伙人 NI [ pp`  
application for personal assessment 个人入息课税申请书 hPePB=  
application of fund 资金应用 364`IC( a  
application to release as liquidator and to destruct the books of accounts and documents 9g"2^^wD  
申请免除清盘人职务及毁灭帐簿与文件 i||]V*5n  
appointed actuary 委任精算师 wN-d'-z/rd  
appointed auditor 委任核数师；委任审计师 scou%K  
appointed trustee 委任的受托人 GV69eG3bX#  
appointer 委任人 Q;JM$a?5iV  
apportioned pro rata 按比例分摊 ^R Fp8w(  
apportionment 分配；分摊 0dhaAq`k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 usCt#eZK  
apportionment formula 分摊方程式 4k_vdz  
apportionment of estate duty 遗产税的分摊 .QJ5sgmh  
appraisal 估价；评估 YLv'43PL  
appreciable growth 可观增长 es&vMY  
appreciable impact 显着影响 |O9O )o  
appreciable increase 可观增长 }h!f eP  
appreciation 增值；升值 Midy"  
appreciation against other currencies 相对其他货币升值 /}  WDU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7Vo$(kj  
appreciation tax 增值税 h+&OQ%e=8  
appropriation 拨款；拨用；拨付 `FTy+8mw  
appropriation account 拨款帐目 =mpVYA  
Appropriation Bill 拨款法案 v`zJb00DT  
appropriation-in-aid system 补助拨款办法 gSUcx9f]  
approved assets 核准资产 9:1Q1,-i!-  
approved basket stock 认可一篮子证券 hB>oJC  
approved budget 核准预算 "4+WZR]  
approved charitable donation 认可慈善捐款 0rDh}<upjk  
approved charitable institution 认可慈善机构 i/ )am9  
approved currency 核准货币；认可货币 Tewb?:  
approved estimates 核准预算 @jSYB+D  
approved estimates of expenditure 核准开支预算 sVv xHkt@  
approved overseas insurer 核准海外保险人 ime\f*Fg  
approved overseas trust company 核准海外信托公司 ua]o6GlO  
approved pooled investment fund 核准汇集投资基金 _EMwm&!  
approved provident fund scheme 认可公积金计划 
$?<Z!*x  
approved provision 核准拨款 .=;3d~.]  
approved redeemable share 核准可赎回股份 tlqiXh<  
approved regional stock 认可地区性证券 -~30)J=e`  
approved retirement scheme 认可退休金计划 Yc `)R  
approved subordinated loan 核准附属贷款 jWl)cC  
arbitrage 套戥；套汇；套利 bc)~k:  
arbitrageur 套戥者；套汇者 xt%7@/hiE  
arbitrary amount 临时款项 L3--r  
arrangement 措施；安排；协定 l6kWQpV  
arrears 欠款 aV?@s4  
arrears of pay 欠付薪酬 +hT:2TXn  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q[pV!CH  
articles of association 组织章程；组织细则；组织章程细则 /bi[e9R
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \LppYXz  
ascertainment of profit 确定利润 L=8<B=QT$  
"Asia Clear" “亚洲结算系统” U`d5vEhT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 27"%"P.1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "C SC  
Asian Development Fund [ADF] 亚洲发展基金 B$!)YD;  
Asian dollar bond 亚洲美元债券 ?$^2Umt0  
Asian dollar market 亚洲美元市场 t&CJ%XP  
Asian dollar rate 亚洲美元利率 gy0haW  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Vz)`nmO}5\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 

#Xb+`'  
asked price 沽盘；喊价；索价；卖方报价 3`.7
<f`  
assessable income 应评税入息 @zz1hU  
assessable loss 应评税亏损 "a"]o  
assessable profit 应评税利润 h`k"A7M  
assessable value 应评税值 /[)qEl2]K  
assessed profit 估定利润 U($dx.`v#  
assessed value 经评估价值 {(wHPzq  
assessment 评税；评定；估价；评税单 ac.Ms(D  
assessment number 评税编号；估价编号 pxf$1  
assessment of additional tax 补加税评税 ,Bo>E:u  
assessment of performance 业绩评估；实绩评价
 H77"  
Assessor 评税主任 0_"fJ~Y^J  
asset price bubbles 资产价格泡沫 *c*0PdV  
asset-backed securities 具资产保证的证券 /fT+^&  
assets accretion 资产增值 (+3Wgl+]/  
assets and liabilities 资产与负债 xAe~]k_D  
assets betterment statement 资产递增表；资产改进表 SNE#0L'}  
assets lending 实物放款；有抵押贷款 ;Q[mL(1:  
assets of the company passing on the death 死者去世时转移的公司资产 Upd3-2kr&J  
assets pledged as security for liabilities 用作负债抵押的资产 #KXa&C  
assets portfolio 资产投资组合 ;b(p=\i  
assets price 资产价格 ,%Up0Rr,  
assets quality 资产质素 &PK\|\\2  
assets realization 资产变现 Q|L9gz[?  
assets refinancing arrangement 资产再集资安排 rJ{O(n]j  
assets securitization 资产证券化 ,JN8f]a^"g  
assets situated outside Hong Kong 在香港以外地方的资产 ;R?I4}O#R8  
assets stripping 削减资产；拆卖资产 %V{7DA&C  
assets value 资产值 uYil ?H{kH  
assignee 承让人 nwaxz>;  
assignment 转让；转让书；转让契 ]=";IN:SU  
assignment of interest 权益转让 GBFtr
 
assignment of letters patent and trade mark 专利证书及商标转让 y2vUthRwo  
assignment of property 物业转让；物业转让书 Zxbq  
assignment right 转让权 g
lXZZ=j  
assignor 转让人 iN0nw
]_*  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "D=P8X&vs  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 '-b*EZU8t  
associate member 附属会员
zs*
L~_K  
associated body corporate 相联法人团体 (RZD'U/B  
associated company 相联公司；联属公司 WT
`4s  
associated corporation 相联法团
)!:Lzi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e `,ds~  
公认会计师公会〔英国〕 _Bp1co85MQ  
Association of Futures Exchange Brokers 香港期货经纪协会 -3lb@ 6I6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5 Ho
^N1q  
association of underwriters 承保人组织 h!:~f-@j4  
assumption of control 接管 %v7[[U{T  
assurance 担保；保险；转易；转易书 =xJKIu  
assurance of interest 权益的转易 Gkv{~?95  
at 19XX price 按一九ＸＸ年价格计算 ZRVT2VfN  
at a discount 按赔价计算；按贴水价格计算；打折扣 'ao"9-c  
at a premium 按溢价计算；按升水价格计算 YH
_7=0EJ  
at call 通知付款；按通知 -!L"'
)  
at constant market price 按固定市价计算 X'% ;B  
at constant price 按固定价格计算 QZhjb
  
at cost 按成本计算 !G}+E2fDA  
at current market price 按当时市价计算；按现时市价计算 S (N\cw$  
at current price 按当时价格计算；按现时价格计算 r~nsN*t  
at factor cost 按要素成本计算；按生产要素成本计算 VZ](uFBY  
at money-of-the-day price 按付款当日价格计算 1`9xIm*9w  
at or better 按指定或较佳价位〔买卖指令〕 !i%"7tQ3$  
at par 按面值计算；平价 UaViI/ks  
at sight 见票即付 n` TSu$  
at the close 按收市盘 o9S+6@  
at the opening 按开市盘 RxN,^!OV  
attestation 见证；见证条款 Mz;[+p  
at-the-money option 平价期权 U Gpu\TB  
attorney 受权人；受托代表人 ld7v3:M  
attornment 新拥有人承认书 _fP&&}  
attributable profit 可归属利润 &gE 75B  
attributable share value 可归属股份价值 STw#lU) %(  
Auckland Stock Exchange 奥克兰证券交易所 S
#Sb]  
auction 拍卖 BEgV^\u  
auctioneer 拍卖商 :C8$Xi_i}  
audit 审计；核数 \y{Tn@7  
Audit Commission 审计署 hyT1xa  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] OOz[-j>'Y+  
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〕 <ExZ:ip  
audit review 帐目审查 V@QK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TSsKfexQ  
audited account 审计帐目；经审计的帐目 mTEx,   
audited annual account 经审计的周年帐目 _:B1_rz7,  
audited balance sheet 经审计的资产负债表 rzI|?QaPi  
auditor 核数师；核数主任；审计师 5rV((  
auditor's certificate 核数师证明书；审计师证明书 l?)ZJ3]a  
auditor's report 核数师报告；审计师报告 H7kPM[  
Aussie bond 澳元债券 A?T<",bO
 
austerity budget 紧缩预算 cFF*Z=L_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 79yd&5#e?  
Australia All Ordinaries Index 澳洲所有普通股票指数 5+jf/}tA  
Australian Dollar [AUD] 澳元 +/;*|  
Australian Options Market 澳大利亚期权市场 *79m^  
Australian Securities Commission 澳洲证券事务监察委员会 rUjdq/I:Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X*7\lf2  
Australian Stock Exchange 澳大利亚证券交易所 08m;{+|vY  
Austrian Schilling [ATS] 奥地利先令 Mf#83<&K  
authentication 认证；鉴证 W Qc>  
authority to purchase 委托购买证；委购书 <(e8sNe  
authorization 认可；核准；授权；授权书 2.X"f  
authorization by direction 指示授权 T4;T6 9j;,  
authorization by instruction 指令授权 56Z\-=KAU  
authorization by warrant 令状授权 nD2,!7
1  
authorization of unit trust 单位信托的认可 5]1h8PW!Y  
authorized agent 指定代理人 M#@aB"@J>  
authorized capital 法定资本 m%8qZzqk  
authorized clerk 出市员 oiX"Lz{  
authorized dealer 认可交易商 6R29$D|HFO  
authorized financial institution 认可财务机构 9=/N|m8.  
authorized fund 认可基金 Ij'NC C  
authorized fund house 获授权的基金公司；认可基金公司 47T}0q,  
authorized institution 认可机构 ^-M^gYBR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ._96*r=o  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 NS,5/t  
authorized insurer 获授权保险人；获认可承保人 Z2bcCIq4  
authorized investment 特准投资项目 i$KpDXP\  
authorized person 获授权人 OlQ,Ce  
authorized representative 获授权代表 ^5t  
authorized share capital 法定股本 Ut)r&
?  
automated quotation system 自动报价系统 2_t=P|Uo  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oAZh~~tp  
自动交易系统〔香港期货交易所有限公司〕 te4= S  
automatic adjustment mechanism 自动调整机制 VRW]a  
automatic adjustment system 自动调整系统 AP\ofLmq  
Automatic Clearing House 自动票据交换所 v1.q$ f^(  
automatic exchange rates accumulation system 自动化汇率累集系统 Us~ X9n_F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 J:F^ #gW  
automatic teller machine [ATM] 自动柜员机 BXUF^Hj%  
autopay 自动转帐 mEuHl>  
available assets 可用资产 jec:i-,  
available fiscal reserve 现存财政储备 `4CWE_k  
available profit 可用利润 gK3Mms
]}m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 - n6jG}01b  
average 平均；平均数；海损 sx
ED7,A  
average basic salary 平均基本薪金 0D(cXzQP  
average consumer expenditure 平均消费开支；一般消费开支 R& =f:sEi  
average cost 平均成本 8"vwU@cfC  
average cost of land production 增辟土地平均成本 >LF&EM]  
average daily turnover 平均每日成交额 ~tGCLf]c\  
average daily wage rate 平均每日工资率 C6&( c  
average expenditure pattern 平均开支模式 YTU.$t;Ez  
average growth rate 平均增长率 ;S/7 h6  
average net fixed assets 固定资产平均净值 O:.,+,BH  
average of relatives 相对价格平均数 T_OF7?  
average price 平均价格 ,c)g
,J9  
average propensity to consume 平均消费倾向；一般消费倾向 UlQQP^Na  
average propensity to save 平均储蓄倾向；一般储蓄倾向 5GAy "Xd  
average rate 平均率 (5uJZ!m  
average revenue 平均收入；平均收益 *N/hc  
average stock 平均库存；平均存货 ,dd WBwMK  
average yearly rent 平均年租 YbMssd2Yg  
avoidance of double taxation 避免双重课税 J%dJw}  
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 iG[? ]]  
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