一些有用的会计术语(也不知道发的地方对不对)A

A: /N%i6t<xU  
A share Ａ股；甲类股份 fnr8{sr.2Z  
abatement of tax 减税；减扣免税额 %U}6(~  
ABN AMRO Bank N.V. 荷兰银行 h*y+qk-!\g  
above-the-line expenditure 线上项目支出；经常预算支出 f^hJAZ  
above-the-line receipt 线上项目收入；经常预算收入 &R.5t/x_  
ABSA Asia Limited 南非联合亚洲有限公司 G na%|tUz|  
absolute change 绝对数值变更 XRkUv>Yk  
absolute expenditure 实际开支 3^&`E}r  
absolute guideline figure 绝对准则数字 uUx7>algF  
absolute interest 绝对权益 Q3=5q w^  
absolute order of discharge 绝对破产解除令 ^{IZpT3  
absolute profit margin 绝对利润幅度 ud)WH
|Z  
absolute value 实值；绝对值 Wk3-J&QbS  
absolutely vested interest 绝对既得权益 Bca$%3
M  
absorbed cost 已吸收成本；已分摊成本 *)B \M>  
absorption 吸收；分摊；合并 P}a$#a'!  
absorption rate 吸收率；摊配率；分摊率 -le^ 5M7  
ACB Finance Limited 亚洲商业财务有限公司 RuVk>(?WK%  
acceptable form of reciprocity 合理的互惠条件 05HCr"k  
acceptable rate 适当利率；适当汇率 t
 3N}):  
acceptance agreement 承兑协议 3 ;F  
acceptance for honour 参加承兑 UMNNAX  
acceptor 承兑人；接受人；受票人 5CcX'*P  
acceptor for honour 参加承兑人 MIkp4A  
accident insurance 意外保险 HH6H4K3Zj  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;c]O*\/  
accident insurance scheme 意外保险计划 Bc
pbS%S  
accident year basis 意外年度基准 e~)4v  
accommodation 通融；贷款 [R8BcO(  
accommodation bill 通融票据；空头票据 g%]<sRl:-  
accommodation party 汇票代发人 H'k~;  
account balance 帐户余额；帐户结余 ,MJddbcg  
account book 帐簿 WW3Jxd  
account collected in advance 预收款项 Z>3~n  
account current book 往来帐簿 fk?!0M6d  
account of after-acquired property 事后取得的财产报告 h7K,q S  
account of defaulter 拖欠帐目 Glw|*{$  
account payable 应付帐款 91&=UUkK?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,3}+t6O"  
account receivable 应收帐款 Si~wig2  
account receivable report 应收帐款报表 *wmkcifF;  
account statement 结单；帐单；会计财务报表 "#0P
*3-c  
account title 帐户名称；会计科目 0^J%&1aIc  
accountant's report 会计师报告 /{8Y,pZbu  
Accountant's Report Rules 会计师报告规则 U,yZ.1V^:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6?US<<MQ  
Accounting Arrangements 《会计安排》 qgEzK  
accounting basis 会计基础 cC$YD]XdIA  
accounting by Official Receiver 破产管理署署长呈交的帐目 AriV4 +  
Accounting Circular 《会计通告》 U{lf$  
accounting class 会计类别 b9i_\  
accounting date 记帐日期；会计结算日期 |SMigSu r`  
accounting for money 款项核算 8,+T[S  
Accounting Officer 会计主任 0]DX KI  
accounting period 会计报告期；会计期 yCkWuU9  
accounting policy 会计政策；会计方针 !}U3{L-  
accounting practice 会计惯例 "3Dnp
?gB  
accounting principle 会计准则 @pv:uON\  
accounting record 会计记录 h \`(  
accounting report 会计报告 @g#| srYD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (kK8 OxfF  
Accounting Society of China 中国会计学会 p*cyW l  
accounting statement 会计报表 IhSXU<]  
accounting system 会计制度；会计系统 k8}'@w  
accounting transaction 会计事项；帐务交易 x?0(K=h,  
accounting treatment 会计处理 d1^5r 31  
accounting year 会计年度 c??m9=OX1  
accretion 增值；添加 :|I"Em3R  
accrual 应计项目；应累算数目 x3Fn'+  
accrual basis 应计制；权责发生制 ^Vh^Z)gGi  
accrual basis accounting 应计制会计；权责发生制会计 KU+u.J  
accrue 应累算；应计 '5T
:*Yh  
accrued benefit 应累算利益 #X!seQ7a  
accrued charges 应计费用 BgCEv"G5  
accrued cumulative preference share dividend 应累算的累积优先股股息 z:dW'U?1  
accrued expenses 应累算费用 BUh(pS:  
accrued interest payable 应付利息；应计未付利息 {}" <  
accrued interest receivable 应收利息；应计未收利息 Z$Qwn  
accrued right 累算权益 =
-P<v2|e  
accruing profit 应累算的利润 @frV:%  
accumulated fiscal reserve 累积财政储备 #f=41d%  
accumulated profit 累积利润；滚存溢利 6_9@s*=d>
 
accumulated reserve 累积储备 a)+*Gf
7?  
accumulation of surplus income 累积收益盈余 -=1>t3~\  
acquired assets 既得资产 _a?x)3\v  
acquisition 收购；购置；取得 ct(euPU  
acquisition cost 购置成本 ^\VVx:]  
acquisition expenses 购置费用 
J<cY'?D  
acquisition of 100% interest 收购全部股权 ESS1 L$y  
acquisition of control 取得控制权 fE>JoQs38  
acquisition of fixed assets 购置固定资产 \Q?#^<O  
acquisition of shell “买壳” %|2x7@&s  
acquisition price 收购价 +rr
A>~  
act of God 天灾 cft@sY  
acting partner 执事合伙人 R\6dvd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d.U"lP/)D  
active partner 积极参与的合伙人 +-hfl/$  
active trading 交投活跃 56Lt "Z F  
actual circulation 实际流通 N_0B[!B]  
actual cost 实际成本 >dDc
m  
actual expenditure 实际开支；实际支出 NeewV=[%  
actual income 实际入息；实际收入；实际收益 ub4(g~E  
actual market 现货市场 8*]dAft  
actual price 现货价；实际价格 ~Bt>Y  
actual profit 实际利润 ^NxKA'oWQ  
actual quotation 实盘；实际价位；实际报价 yyVE%e5nl  
actual year basis 按实际年度计算 u$"Ew^C  
actuals 实货 P$/Y9o  
actuarial investigation 精算调查 immf\
 
actuarial principle 精算原则 fhki!# E8M  
actuarial report 精算师报告 jq/CXYv  
Actuarial Society of Hong Kong 香港精算学会 j  W-K  
actuarial valuation 精算师估值 'L%)B-,n  
actuary 精算师 3HndE~_C&  
ad referendum agreement 暂定协议；有待覆核的协定 <
+<,$jGC-  
ad valorem duty 从价税；按值征税 !3
*%-8bp  
ad valorem duty system 从价税制 R8j\CiV17  
ad valorem fee 从价费  7"])Y  
ad valorem tariff 从价关税 '^:q|h  
additional allowance 额外免税额 cMAY8$  
additional amount for unexpired risk 未过期风险的额外款额 xI5zP? _v  
additional assessable profit 补加应评税利润 *Y ?&N2@c  
additional assessment 补加评税 1W>0  
additional commitment 额外承担 RWGAxq`9f  
additional commitment vote 额外承担拨款 7I:<i$)V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 TzV~I\a|  
additional dependent parent allowance 供养父母额外免税额 )5s-"o<  
additional provision 额外拨款 &WVRh=R  
additional stamp duty 附加印花税 3=^B &AB  
additional tax 补加税罚款；补加税款 tj" EUqKQ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0(|36;x  
adjudged bankrupt 被裁定破产 \'P79=AU  
adjudicated bankrupt 裁定破产人 q{Gf@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D{]9s
  
adjudication of bankruptcy 裁定破产；宣告破产 xcXnd"YYE  
adjudication of insolvency 裁定无力偿还债务 a+`;:tX,  
adjusted actual 经调整的实数；调整后的实数 Z+S1e~~  
adjusted current assets 经调整的流动资产；调整后的流动资产 }vX/55  
adjusted figure 经调整的数字；调整后的数额 "l-b(8n  
adjusted liabilities 经调整的负债；调整后的负债 {mB &xz:b  
adjusted loss 经调整的亏损；调整后的亏损 9Ui|8e~=  
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 G-R
E  
adjusted profit 经调整的利润；调整后的利润 (!diPwcv  
adjusted surplus 经调整的盈余额；调整后的盈余额 TZE;$:1vx>  
adjusted value 经调整的价值；调整后的价值 WeS$$:ro  
adjustment 调整；修订；理算〔保险〕 PA${<wyBR_  
adjustment centre 调剂中心 qyY]: (8  
adjustment lag 调整过程的时间差距；调整时差 #}nDX4jI  
adjustment mechanism 调整机制 h1QrFPQnu  
adjustment of loss 亏损调整 Ccy0!re  
adjustment process 调整过程；调整程序 kwpbgQ  
adjustment range 调整幅度 :.F;LF&  
administered exchange rate 受管制汇率 95BRZ!ts  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d
2<+Pp  
administration expenses 行政费用 -f%J_`  
administration fee 手续费；行政费 o<i\1<eI  
administration in bankruptcy 破产管理 "v5jYz5M  
administration order 遗产管理令 Q~$hx{foN  
administrator 管理人；遗产管理人 [!>DQE  
administrator of the estate 遗产管理人 e4Jx%v?_P  
admission of debt 债项承认书 jR mo9Bb2  
admission of proof 接纳债权证明 ]*pro|  
advance 放贷款项；垫付款项；预支款项；预付款项 kk7M$)>d  
advance account 暂支帐目；预付款帐户 5,K*IH  
advance compensation 预付补偿金 (&-!l2  
advance from shareholder 股东垫款 LE4P$%>H  
advance pending reimbursement 预支以待日后付还 "A3V(~%!  
advanced economy 先进经济体系 |C.[eHe&D  
advancement 预付；预付财产 rn%q*_3-o  
advances warrant 垫款令 vS+E
`[  
advancing 贷出 f-a+&DB9  
adverse balance 逆差 Uk=L?t  
adverse exchange 逆汇 1A;f[Rze  
advertisement addressed to shareholders 在报章刊登的致股东通告 Nd61ns(N  
advice for collection 托收通知书 JAP4Vwj%j  
advice of drawing 提款通知书；汇票通知书 y,vrMWDy  
advice of payment 付款通知 j\@osjUu  
Advisory Committee [Securities and Futures Commission] SW*Yu{  
谘询委员会〔证券及期货事务监察委员会〕 ~YCZvJ  
Advisory Committee on Diversification 经济多元化谘询委员会 (eF "[,z  
affidavit 誓章；遗产申报誓章 E3,Nc`'m9  
affidavit of no receipt 述明无收款的誓章 zT"W(3  
affiliate 联号；联营公司；附属公司 W)m\q}]FYz  
affiliated company 附属公司；联号；联营公司 gC\^"m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7q|51rZz  
affordability 负担能力 Y@R9+7!  
African Development Bank [AfDB] 非洲开发银行 cuo'V*nWQ  
after-acquired property 事后取得的财产 zkmfu~_)  
after-hours dealing 市后交易 2vx1M6a)L  
after-tax profit 税后盈利；税后利润；税后溢利 )NL_)
)\  
agency agreement 代理协议 FW--|X]8  
agency expenses 代理机构的开支 kC4}@{4i  
agency fee 代理费 S|v")6  
Agency Law 《代理法》 k1Thjt  
agent 代理人；承销人 -|nHwSrCZ/  
agent of company 公司代理人 \S`|7JYW  
agent's fee 代理人费；经纪费 R`!'c(V  
aggregate 总计；总数；总体数字 J}37 9  
aggregate amount 总款额；总额 K1*]6x,  
aggregate assets and liabilities 总体资产与负债 .0f6b  
aggregate at constant price 按固定价格计算的总体数字 -iJ @K  
aggregate demand 总需求 P gK> Z,  
aggregate gross position 总持仓量 z]O,Vqpl?  
aggregate limit 总限额 O[/l';i  
aggregate of salaries tax 合计薪俸税 -P7JaH/Q  
aggregate performance 总体表现；总体业绩 >xJh!w<
pB  
aggregate supply 总体供应 NM:\T1  
aggregate surplus 总盈余 &$+nuUA  
aggregate total 整体总额 dpWBY3(7a  
aggregate value 总值；合计价值 XDcA&cM}p  
aggregated basis 合计基准 VwxLElV  
aggregated net chargeable income 合计应课税入息实额 `oUuAL  
aggregation 合并计算；合计；总和 BmGY#D,  
aggregation of incomes of husband and wife 夫妇入息合并计算 22gk1'~dO  
aggregation of property 财产的总和 NT}r6V(Aju  
agio 差价；贴水 fKN&0N|^R  
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》 ~Dz
`O"X3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c[QXc9  
《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》 KaGG4?=V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment j9G1 _  
《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》 N! N>/9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment slWO\AYiO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /<WK2G  
agreement for a settlement 授产协议 3Sb'){.MT+  
agreement for assignment 转让协议 zPKx: I3  
agreement for sale 售卖协议；买卖协议 bO2s'!x  
agreement for sale and purchase 买卖协议 O)E8'Oe"Q  
agreement for the payment of interest 支付利息协议 lE@ V>%b  
agreement for the repayment of money 还款协议 :xz,PeXo7  
agreement of reinsurance 再保险协议 1ehl=WN  
Agricultural Bank of China 中国农业银行 edv&!  
air passenger departure tax 飞机乘客离境税 ]gHi5]\NC
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 50l!f7  
airport tax 机场税 [hl8LP+~  
alcohol duty 酒精税 u6#=<FD/}  
alienation 让与；让渡；转让 ySEhi_)9^  
alimony 生活费；赡养费 wxx3']:  
All Ordinaries Index [AOI] 所有普通股指数 #-*#? -  
all risks 全险；综合险 yaD_c;  
All Sales Record for Stock Market 《股票市场成交报告》 6pCQP c*A  
Allied Capital Resources Limited 新联财务有限公司 |{a`,%mw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 fd<a%nSD  
allocation letter 拨款信件 [_pw|BGp  
allocation of fund 分配款项；预留款项 hhU: nw  
allocation of profit 利润分配；溢利分配 X5hamkM*m  
allocation warrant 拨款令 O^+H:Y|  
allotment 分配；配股 7ZsBYP8%  
allotment notice 股份配售通知；配股通知 %gb4(~E+N  
allotment of shares 股份分配 C=6.~&(  
allowable 可获宽免；免税的 3?+CP-T-j  
allowable business loss 可扣除的营业亏损 [10y13  
allowable expenses 可扣税的支出 jrKRXS  
allowance 免税额；津贴；备抵；准备金 =>kE`"{!  
allowance for debts 债项的免税额 :~Z-K\  
allowance for depreciation by wear and tear 耗损折旧免税额 $xK2M  
allowance for funeral expenses 殡殓费的免税额 ?b8 :  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9 Y-y?Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 qZS]eQW.  
allowance to debtor 给债务人的津贴 FZ0wtS2  
alteration of capital 资本更改 A./VO  
alternate trustee 候补受托人 lI<Q=gd  
amalgamation 合并 !)1gGXRY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {|E'  
ambit of charges 征税范围；收费范围 rEF0A&5  
amended valuation 经修订的估值 R'udC}  
American Commodities Exchange 美国商品交易所 9[5qN!P;y  
American Express Bank Limited 美国运通银行 [@&0@/s*t'  
American Stock Exchange 美国证券交易所 <y}9Twdy  
amortization 摊销 sMn)[k vX  
amount due from banks 存放银行同业的款项 tpY]Mz[J  
amount due from banks abroad 存放海外银行同业的款项 R[#vFQ  
amount due from holding companies 控股公司欠款 /FthT  
amount due from local banks 存放本港银行同业的款项 nZbINhls  
amount due to banks 银行同业的存款 %6%~`((4  
amount due to banks abroad 海外银行同业的存款 6/5Xy69:h  
amount due to holding companies 控股公司存款 d$H  
amount due to local banks 本港银行同业的存款 I,lX;~xb  
amount due to outport banks 外埠银行同业的存款 'nMj<:0wlD  
amount for note issue 发行纸币的款额 =.48^$LWx  
amount of bond 担保契据的款额 7G\a5  
amount of consideration 代价款额 Ov-Y.+L:  
amount of contribution 供款数额 7K 'uNPC  
amount of indebtedness 负债款额 S1[, al  
amount of principal of the loan 贷款本金额 U:z5`z!  
amount of rates chargeable 应征差饷数额 wn;)La  
amount of share capital 股本额 Gj?$HFa  
amount of sums assured 承保款额 \,fa"^8  
amount of variation 变动幅度 SpImd IpD  
amount of vote 拨款数额 S
@'%dN6e  
amount payable 应付款额 _RIlGs\.  
amount receivable 应收款额 *7E#=xb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zn>+
\  
analysis 分析 q^:VF()d_z  
ancillary risk 附属风险  Q6RTH  
annual account 周年帐目；周年帐目报表；年度决算；年结 3FtL<7B'.  
annual accounting date 年结日期 )3)7zulnXH  
annual allowance 每年免税额；年积金；年度津贴；年津 J?dLI_{<  
annual balance 年度余额 g60k R7;\  
annual disposable income 每年可动用收入 'zbvg0T  
annual estimates 周年预算 Z+u.LXc|c  
annual fee 年费 ;*$e8y2  
annual general meeting 周年大会 LRg]'?  
annual growth rate 年增率；每年增长率 ,/%'""`w  
annual long-term supplement 长期个案每年补助金 y%X!l(gQ  
annual pensionable emolument 可供计算退休金的年薪  3%bhW9H%  
annual report 年报 4=ovm[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zPxR=0|  
annual return 周年报表；周年申报表；每年报税表格 haY]gmC  
Annual Return Rules 《周年报表规则》 _3:%b6&Pz  
annual review of consumer prices 每年消费物价回顾 $~iZaX8&  
annual roll-forward basis 逐年延展方式 14"57Jt8  
annual salary 年薪 x1?mE)
n]  
annual statement 年度报表；年度决算表
pr,,E[  
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 lcm3wJ'w  
annuitant 年金受益人 oOaFA+0x  
annuity 年金 p<{P#?4 g  
annuity contract 年金合约 ol*,&C:{  
annuity on human life 人寿年金 W;yc)JB
 
antecedent debt 先前的债项 @lF?+/=$  
ante-dated cheque 倒填日期支票 n."n?C'{  
anticipated expenditure 预期开支 |$b8(g$s)  
anticipated net profit 预期纯利 0cE9O9kE  
anticipated revenue 预期收入 QM#Vl19>j(  
anti-inflation measure 反通货膨胀措施 4`,7tj  
anti-inflationary stance 反通货膨胀立场 W~0rSVD$<z  
apparent deficit 表面赤字 ",.f
 
apparent financial solvency 表面偿债能力 ZX` \so,&,  
apparent partner 表面合伙人 Gk{ 'U  
application for personal assessment 个人入息课税申请书 :Y\ ~[Y  
application of fund 资金应用 5, ,~k=  
application to release as liquidator and to destruct the books of accounts and documents -R]0cefC<f  
申请免除清盘人职务及毁灭帐簿与文件 v>#Njgo  
appointed actuary 委任精算师 J?w_DQa
 
appointed auditor 委任核数师；委任审计师 m~5 unB9  
appointed trustee 委任的受托人 <@"rI>=  
appointer 委任人 rP3tFvOH  
apportioned pro rata 按比例分摊 o6px1C:  
apportionment 分配；分摊 -n&&d8G^s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8Y.qP"
s  
apportionment formula 分摊方程式 D[/fs`XES  
apportionment of estate duty 遗产税的分摊 |E7J5ha  
appraisal 估价；评估 AQUAQZc  
appreciable growth 可观增长 x[)-h/&Fh  
appreciable impact 显着影响 ywA
vqT,  
appreciable increase 可观增长 @
W>@6E  
appreciation 增值；升值 5[jcw`  
appreciation against other currencies 相对其他货币升值 ng3ZK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ze~P6  
appreciation tax 增值税 z3uR1vF'  
appropriation 拨款；拨用；拨付 J:N(U0U  
appropriation account 拨款帐目 ^x\VMd3*w  
Appropriation Bill 拨款法案 o>r
P\  
appropriation-in-aid system 补助拨款办法 D<6$@ZJ  
approved assets 核准资产 3p=Xv%xd  
approved basket stock 认可一篮子证券 EwzR4,r\M  
approved budget 核准预算 E2'Wzrovlo  
approved charitable donation 认可慈善捐款 1 %P-X!  
approved charitable institution 认可慈善机构 wuH*a3(  
approved currency 核准货币；认可货币 $&as5z8  
approved estimates 核准预算 !FL"L 9   
approved estimates of expenditure 核准开支预算 9r].rzf9  
approved overseas insurer 核准海外保险人 [f_^BU&  
approved overseas trust company 核准海外信托公司 <-v zS;  
approved pooled investment fund 核准汇集投资基金 eP@#I^_  
approved provident fund scheme 认可公积金计划 .7.lr[
$g  
approved provision 核准拨款 1%+-}yo<  
approved redeemable share 核准可赎回股份 }gkLO TJ/,  
approved regional stock 认可地区性证券 P\j\p =  
approved retirement scheme 认可退休金计划 0V
1GX~2  
approved subordinated loan 核准附属贷款 hik.qK  
arbitrage 套戥；套汇；套利 XGB\rfvS  
arbitrageur 套戥者；套汇者 Ab@G^SLX  
arbitrary amount 临时款项 tP@NQCo  
arrangement 措施；安排；协定 \jiE:Qt  
arrears 欠款 e'K~WNT  
arrears of pay 欠付薪酬  g{Hgs  
arrears of revenue 逾期未收税款；逾期未收的帐项 N(7XILC  
articles of association 组织章程；组织细则；组织章程细则 ..}P$
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Vgm'&YT  
ascertainment of profit 确定利润 msmW2Zc  
"Asia Clear" “亚洲结算系统” l(Rn=
?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 q6>eb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 r^~+<"  
Asian Development Fund [ADF] 亚洲发展基金 j}^w:W76  
Asian dollar bond 亚洲美元债券 2<@2_wSJ  
Asian dollar market 亚洲美元市场 CPOHqK`k  
Asian dollar rate 亚洲美元利率 Oh! {E5!)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 l{[@Ahb}?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hp~q!Q1=  
asked price 沽盘；喊价；索价；卖方报价 sLr47 NC  
assessable income 应评税入息 Gm|-[iUTG]  
assessable loss 应评税亏损 UGO#o`.G}  
assessable profit 应评税利润 [|Qzx w9  
assessable value 应评税值 izl6L  
assessed profit 估定利润 >&(#p@#  
assessed value 经评估价值 nJ;^Sz17Q  
assessment 评税；评定；估价；评税单 s)E  \  
assessment number 评税编号；估价编号 O%EA,5U.  
assessment of additional tax 补加税评税 {srP3ll P  
assessment of performance 业绩评估；实绩评价 3uuIISK  
Assessor 评税主任
a:cci?cb  
asset price bubbles 资产价格泡沫 <A,V
/']  
asset-backed securities 具资产保证的证券 -Uo11'{  
assets accretion 资产增值 OH t)z.  
assets and liabilities 资产与负债 9+@h2"|N4*  
assets betterment statement 资产递增表；资产改进表 ?Lg(,-:  
assets lending 实物放款；有抵押贷款 ,CqWm9  
assets of the company passing on the death 死者去世时转移的公司资产
Xd(^7~i  
assets pledged as security for liabilities 用作负债抵押的资产 Ev7.!  
assets portfolio 资产投资组合 YlrN^rO  
assets price 资产价格 0-Mzb{n5  
assets quality 资产质素 ?%6oM
 
assets realization 资产变现 ~IhM(Q*mO!  
assets refinancing arrangement 资产再集资安排 UA$IVK&{  
assets securitization 资产证券化 ^^b'tP1>  
assets situated outside Hong Kong 在香港以外地方的资产 V%
8(zt  
assets stripping 削减资产；拆卖资产 eh9?GUr5  
assets value 资产值 IJ Jp5[w  
assignee 承让人 ,6>3aD1w~q  
assignment 转让；转让书；转让契 VVeJe"!t  
assignment of interest 权益转让 ]RT  
assignment of letters patent and trade mark 专利证书及商标转让 \;&;K'   
assignment of property 物业转让；物业转让书 Blxa0&3  
assignment right 转让权 wMVUTm  
assignor 转让人 23?u_?+4i  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 }t^wa\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6}6Q:V|  
associate member 附属会员  vD#U+  
associated body corporate 相联法人团体 .y s_'F-]0  
associated company 相联公司；联属公司 A)U"F&tvm  
associated corporation 相联法团 gy.UTAs N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] r XJx~ g  
公认会计师公会〔英国〕 ( cs  
Association of Futures Exchange Brokers 香港期货经纪协会 P*&[9)d6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 VE
gtN}  
association of underwriters 承保人组织 _.JQ h
 
assumption of control 接管 kPX+n+$  
assurance 担保；保险；转易；转易书 `H! (hMMV  
assurance of interest 权益的转易 yI^Yh{  
at 19XX price 按一九ＸＸ年价格计算 fS"u"]j*e  
at a discount 按赔价计算；按贴水价格计算；打折扣 A$wC!P|;  
at a premium 按溢价计算；按升水价格计算 |5vJ:'`I  
at call 通知付款；按通知 8
]#FvgX  
at constant market price 按固定市价计算 hF-QbO  
at constant price 按固定价格计算 8[@,i|kgg0  
at cost 按成本计算 11l=zv  
at current market price 按当时市价计算；按现时市价计算 q?LOtN? o  
at current price 按当时价格计算；按现时价格计算 ~u*4k:2H  
at factor cost 按要素成本计算；按生产要素成本计算 sK%b16#  
at money-of-the-day price 按付款当日价格计算 9fX0?POG  
at or better 按指定或较佳价位〔买卖指令〕 .f$2-5q  
at par 按面值计算；平价 qXtC7uNj$  
at sight 见票即付 Qb^{
`  
at the close 按收市盘 5 SQ!^1R 9  
at the opening 按开市盘 %i?  
attestation 见证；见证条款 HW[&q  
at-the-money option 平价期权 "7sv@I_j  
attorney 受权人；受托代表人 zYM2`(Z 5B  
attornment 新拥有人承认书 B9"d7E#wHF  
attributable profit 可归属利润 4]1/{</B|  
attributable share value 可归属股份价值 wbWC &X.  
Auckland Stock Exchange 奥克兰证券交易所 Nd( I RsH(  
auction 拍卖 Cj#wY  
auctioneer 拍卖商 ;\th.!'rn  
audit 审计；核数 ?u2\*@C  
Audit Commission 审计署 6OE xAn8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (g;O,`|c,  
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〕 ubB1a_7  
audit review 帐目审查 =RUy4+0>F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iJOoO"Ai  
audited account 审计帐目；经审计的帐目  2l,>x  
audited annual account 经审计的周年帐目 (w-"1(  
audited balance sheet 经审计的资产负债表 1[
OY-G  
auditor 核数师；核数主任；审计师 &DGqY5=  
auditor's certificate 核数师证明书；审计师证明书 %x#S?GMV<  
auditor's report 核数师报告；审计师报告 +_ehzo97  
Aussie bond 澳元债券 X,3"4 SK  
austerity budget 紧缩预算 QH><! sa  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  @mw1__?  
Australia All Ordinaries Index 澳洲所有普通股票指数 #U0| j?!D  
Australian Dollar [AUD] 澳元 zecM|S_  
Australian Options Market 澳大利亚期权市场 !_Y
%+Rkp0  
Australian Securities Commission 澳洲证券事务监察委员会 b w1s?_P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;|T|*0vY[  
Australian Stock Exchange 澳大利亚证券交易所 lLVD`)  
Austrian Schilling [ATS] 奥地利先令 _&(Wz0  
authentication 认证；鉴证 %^W(sB$b  
authority to purchase 委托购买证；委购书 6&+dpr&c~=  
authorization 认可；核准；授权；授权书 DaH4
Br.2  
authorization by direction 指示授权 =WN8><K!  
authorization by instruction 指令授权 YeJTB}  
authorization by warrant 令状授权 Lm$KR!z  
authorization of unit trust 单位信托的认可 %dw0\:P?Q  
authorized agent 指定代理人 NjS<DzKhK  
authorized capital 法定资本 4Tuh]5  
authorized clerk 出市员 =WF@S1  
authorized dealer 认可交易商 hJFxT8B/  
authorized financial institution 认可财务机构 q8_E_s-U,  
authorized fund 认可基金 -= c&K&  
authorized fund house 获授权的基金公司；认可基金公司 `$4wm0G|  
authorized institution 认可机构 Y)8 Py1}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rU>l(O'b  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m k~F@  
authorized insurer 获授权保险人；获认可承保人 /"!ck2d&1  
authorized investment 特准投资项目 7
F]oK0l_  
authorized person 获授权人 mr>E'd.'  
authorized representative 获授权代表 {niV63$m  
authorized share capital 法定股本 Ye^#]%m  
automated quotation system 自动报价系统 !K.)Qr9V  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {JQV~rfh`  
自动交易系统〔香港期货交易所有限公司〕 % T$!I(L&  
automatic adjustment mechanism 自动调整机制 , Sf:R4=  
automatic adjustment system 自动调整系统 ME*zMLoF+  
Automatic Clearing House 自动票据交换所 q.hpnE~#lh  
automatic exchange rates accumulation system 自动化汇率累集系统 /xg1i1Et  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _B&;z $  
automatic teller machine [ATM] 自动柜员机 7Or?$  
autopay 自动转帐 x'i~o'  
available assets 可用资产 Fyz1LOH[X  
available fiscal reserve 现存财政储备 .4z_ohe  
available profit 可用利润 0 4ceDe  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 06af{FXsGb  
average 平均；平均数；海损 y
BqKldl  
average basic salary 平均基本薪金 xs)
SKG*  
average consumer expenditure 平均消费开支；一般消费开支 Y>i Qp/k:  
average cost 平均成本 %B>>J%  
average cost of land production 增辟土地平均成本 #
3C]"  
average daily turnover 平均每日成交额 \!)1n[N  
average daily wage rate 平均每日工资率 ^x >R #.R  
average expenditure pattern 平均开支模式 KjV1->r#  
average growth rate 平均增长率 0d,&)  
average net fixed assets 固定资产平均净值 CrGDo9JdvT  
average of relatives 相对价格平均数 |'k7 ;UW  
average price 平均价格 GQ9H>Ssz  
average propensity to consume 平均消费倾向；一般消费倾向 }1Hy[4B(k\  
average propensity to save 平均储蓄倾向；一般储蓄倾向 I&&[ ':  
average rate 平均率 |dqAT.  
average revenue 平均收入；平均收益 b9l%5a  
average stock 平均库存；平均存货 p ^I#9(PT  
average yearly rent 平均年租 XJ1<!tl  
avoidance of double taxation 避免双重课税 /a-OBU  
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 "xMnD(p  
zqGo7;;#  
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