一些有用的会计术语(也不知道发的地方对不对)A

A: _sjS'*]  
A share Ａ股；甲类股份 Tw~R-SiS`s  
abatement of tax 减税；减扣免税额 F<4rn  
ABN AMRO Bank N.V. 荷兰银行 Z[vx0[av&  
above-the-line expenditure 线上项目支出；经常预算支出 ~W'DEpq_  
above-the-line receipt 线上项目收入；经常预算收入 mrGV{{.  
ABSA Asia Limited 南非联合亚洲有限公司 Ht`fC|E  
absolute change 绝对数值变更 4^_6~YP7  
absolute expenditure 实际开支 $CcjuPsK  
absolute guideline figure 绝对准则数字 l,ny=Q$[1'  
absolute interest 绝对权益 p l)":}/)  
absolute order of discharge 绝对破产解除令 68%aDs  
absolute profit margin 绝对利润幅度 @uSO~.7  
absolute value 实值；绝对值 J%|?[{rO{'  
absolutely vested interest 绝对既得权益 zcpL[@B  
absorbed cost 已吸收成本；已分摊成本 !E
70e$Th  
absorption 吸收；分摊；合并 I2}W/}  
absorption rate 吸收率；摊配率；分摊率 !E7gIqo  
ACB Finance Limited 亚洲商业财务有限公司 UG1<Xfu|  
acceptable form of reciprocity 合理的互惠条件 _K5<)( )  
acceptable rate 适当利率；适当汇率 
6:1`lsP  
acceptance agreement 承兑协议 eSPS3|YYn  
acceptance for honour 参加承兑 #%,X),%-  
acceptor 承兑人；接受人；受票人 YOxgpQ:i  
acceptor for honour 参加承兑人 /4{W
T?j  
accident insurance 意外保险 ^Z (cVg  
Accident Insurance Association of Hong Kong 香港意外保险公会 s5,@=(,  
accident insurance scheme 意外保险计划 F`}'^>  
accident year basis 意外年度基准 j
}~?&yB  
accommodation 通融；贷款 B<W}:>3  
accommodation bill 通融票据；空头票据 ~tUZQ5"  
accommodation party 汇票代发人 XY0kd&N8  
account balance 帐户余额；帐户结余 4+olyBht  
account book 帐簿 iGW(2.Z  
account collected in advance 预收款项 2[ sY?C  
account current book 往来帐簿 b"g^Jm! j  
account of after-acquired property 事后取得的财产报告 =lNW1J\SW  
account of defaulter 拖欠帐目 >=k7#av  
account payable 应付帐款 s>9I#_4]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mR}8}K]L  
account receivable 应收帐款 U$:^^Zt`B  
account receivable report 应收帐款报表 O:]']' /  
account statement 结单；帐单；会计财务报表 L5hF-Ek! 3  
account title 帐户名称；会计科目 )Rr6@o  
accountant's report 会计师报告
v]JET9hY  
Accountant's Report Rules 会计师报告规则 @`.4"*@M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 at>_EiS  
Accounting Arrangements 《会计安排》 dJ"
44Wu+J  
accounting basis 会计基础 )\U:e:Zae  
accounting by Official Receiver 破产管理署署长呈交的帐目 ``xm##K  
Accounting Circular 《会计通告》 ft"-  
accounting class 会计类别 V .Kjcy  
accounting date 记帐日期；会计结算日期 \mF-L,yu  
accounting for money 款项核算 t/i*.>7  
Accounting Officer 会计主任 Z
@Rqm:e  
accounting period 会计报告期；会计期 GEPWb[Oa  
accounting policy 会计政策；会计方针 ^P^"t^O  
accounting practice 会计惯例 sBlq)h;G?6  
accounting principle 会计准则 Fd8nR9A  
accounting record 会计记录 h(WlJCln  
accounting report 会计报告 ;&lXgC^*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -O})Y>=}  
Accounting Society of China 中国会计学会 hC-uz _/3  
accounting statement 会计报表 5a |R  
accounting system 会计制度；会计系统 (U\o0LI  
accounting transaction 会计事项；帐务交易 F%L"Q>aHW  
accounting treatment 会计处理 /G5KNSi  
accounting year 会计年度 dX\OP>  
accretion 增值；添加 U& GPe
de  
accrual 应计项目；应累算数目 CW;zviH5  
accrual basis 应计制；权责发生制 *gmc6xY  
accrual basis accounting 应计制会计；权责发生制会计 %<~EwnoT  
accrue 应累算；应计 %>&~?zrq  
accrued benefit 应累算利益 .p{l
zI9  
accrued charges 应计费用 T
T/=0^"  
accrued cumulative preference share dividend 应累算的累积优先股股息 #h ud_  
accrued expenses 应累算费用 GS*O{u  
accrued interest payable 应付利息；应计未付利息 U["<f`z4\  
accrued interest receivable 应收利息；应计未收利息 28JVW3&)  
accrued right 累算权益 \Vv)(/q{  
accruing profit 应累算的利润 do`'K3a"  
accumulated fiscal reserve 累积财政储备 I N@ ~~  
accumulated profit 累积利润；滚存溢利 %2RXrH2&H  
accumulated reserve 累积储备 6cg,L:j#  
accumulation of surplus income 累积收益盈余 hzbvR~rn  
acquired assets 既得资产 4][VK/v+  
acquisition 收购；购置；取得 wgDAb#Zuk  
acquisition cost 购置成本 6rS ? FG=  
acquisition expenses 购置费用 qY&(O`?m&  
acquisition of 100% interest 收购全部股权 2SU'lh\E  
acquisition of control 取得控制权 .}E
<,T  
acquisition of fixed assets 购置固定资产 D~qi6@
Ga  
acquisition of shell “买壳” !B[Y?b:  
acquisition price 收购价 ,!SbH  
act of God 天灾 `?:{aOI  
acting partner 执事合伙人 ZSlK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \>T1&JT  
active partner 积极参与的合伙人 jHMP"(]  
active trading 交投活跃 PazWMmI  
actual circulation 实际流通 :z?T/9,C  
actual cost 实际成本 zCq6k7u  
actual expenditure 实际开支；实际支出 WKr4S<B8mr  
actual income 实际入息；实际收入；实际收益 L9[m/(:y  
actual market 现货市场 ^`-Hg=d  
actual price 现货价；实际价格 %jUZc:06  
actual profit 实际利润 E.'6p \  
actual quotation 实盘；实际价位；实际报价 .K940& Ui  
actual year basis 按实际年度计算 qoan<z7
 
actuals 实货 `U?S 9m  
actuarial investigation 精算调查 mGz'%?zj  
actuarial principle 精算原则 4YOLy\"S  
actuarial report 精算师报告 X"8$,\wX,  
Actuarial Society of Hong Kong 香港精算学会 kPEU}Kv  
actuarial valuation 精算师估值 +Kmxo4p  
actuary 精算师 uA?a DjA  
ad referendum agreement 暂定协议；有待覆核的协定 }zo-%#  
ad valorem duty 从价税；按值征税 >iJxq6!  
ad valorem duty system 从价税制 w6 Y+Y;,'f  
ad valorem fee 从价费 8}z PDs  
ad valorem tariff 从价关税 T~>&m~} +  
additional allowance 额外免税额 ?#5)TAW  
additional amount for unexpired risk 未过期风险的额外款额 2}{[J  
additional assessable profit 补加应评税利润 }k1[Fc|  
additional assessment 补加评税 B^1jd!m  
additional commitment 额外承担 _qit$#wK;  
additional commitment vote 额外承担拨款 { F0"U=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <^Q` y  
additional dependent parent allowance 供养父母额外免税额 EU5(s*A  
additional provision 额外拨款 $YBH;^#  
additional stamp duty 附加印花税 ieyqp~+|4$  
additional tax 补加税罚款；补加税款 F7p`zf@O]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3e[k9`  
adjudged bankrupt 被裁定破产 /[3!kW  
adjudicated bankrupt 裁定破产人 QK~>KgVi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I#yd/d5^  
adjudication of bankruptcy 裁定破产；宣告破产 wS2N,X/Y  
adjudication of insolvency 裁定无力偿还债务 u<@ 55k  
adjusted actual 经调整的实数；调整后的实数 V6<Ki  
adjusted current assets 经调整的流动资产；调整后的流动资产 !OH'pC5  
adjusted figure 经调整的数字；调整后的数额 IetV]Ff6  
adjusted liabilities 经调整的负债；调整后的负债 Z${@;lgP  
adjusted loss 经调整的亏损；调整后的亏损 B@3>_};Ct  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 BW)t2kR&  
adjusted profit 经调整的利润；调整后的利润 zHj_q%A  
adjusted surplus 经调整的盈余额；调整后的盈余额 KrECAc  
adjusted value 经调整的价值；调整后的价值 @0:mP  
adjustment 调整；修订；理算〔保险〕 }>Lz\.Z/+[  
adjustment centre 调剂中心 ku
5g`ho  
adjustment lag 调整过程的时间差距；调整时差 "%t !+E>nr  
adjustment mechanism 调整机制 g.EKdvY"%H  
adjustment of loss 亏损调整 1 pzd  
adjustment process 调整过程；调整程序 9e1KH'  
adjustment range 调整幅度 K)oN^  
administered exchange rate 受管制汇率 A`1/g{Ha  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \?\q0o<V$  
administration expenses 行政费用 ffQ&1T<  
administration fee 手续费；行政费 HLt;1:b  
administration in bankruptcy 破产管理 E}w<-]8  
administration order 遗产管理令 PI")
^`  
administrator 管理人；遗产管理人 4gm(gY>[  
administrator of the estate 遗产管理人 #KSB%  
admission of debt 债项承认书 In4T`c?kQ  
admission of proof 接纳债权证明 "_&HM4%!  
advance 放贷款项；垫付款项；预支款项；预付款项 =7("xz%  
advance account 暂支帐目；预付款帐户 @}N;C..Y$  
advance compensation 预付补偿金 hmd,g>J:<  
advance from shareholder 股东垫款 T\HP5&  
advance pending reimbursement 预支以待日后付还 _nnl+S>K  
advanced economy 先进经济体系 fm% Y*<Y"  
advancement 预付；预付财产 Y)4D$9:  
advances warrant 垫款令 ~oBSf+N  
advancing 贷出 KWV{wW=-  
adverse balance 逆差 [[u&=.Au  
adverse exchange 逆汇 8<ri"m,  
advertisement addressed to shareholders 在报章刊登的致股东通告 Ib4 8`  
advice for collection 托收通知书 $VJ=A<  
advice of drawing 提款通知书；汇票通知书 >
^Z!  
advice of payment 付款通知 ph1veD<ZZ  
Advisory Committee [Securities and Futures Commission] ? Kn~fs8  
谘询委员会〔证券及期货事务监察委员会〕 k}Vu!+cz  
Advisory Committee on Diversification 经济多元化谘询委员会 hMs}r,*  
affidavit 誓章；遗产申报誓章 l:kF0tj"  
affidavit of no receipt 述明无收款的誓章 0ID 8L [  
affiliate 联号；联营公司；附属公司 ]pA}h.R#-  
affiliated company 附属公司；联号；联营公司 <<![3&p#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ts:pk  
affordability 负担能力 {z%%(,I  
African Development Bank [AfDB] 非洲开发银行 kR-5RaW  
after-acquired property 事后取得的财产 , v6[#NU_Z  
after-hours dealing 市后交易 ex2*oqAdX  
after-tax profit 税后盈利；税后利润；税后溢利 Ih95&HsdC  
agency agreement 代理协议 c~Hq.K$d  
agency expenses 代理机构的开支 LNU9M>  
agency fee 代理费 V#6`PD6  
Agency Law 《代理法》 = %7:[#n  
agent 代理人；承销人 "|"bo5M:   
agent of company 公司代理人 F;&'C$%  
agent's fee 代理人费；经纪费 WYE[H9x1?  
aggregate 总计；总数；总体数字 Im_`q\i  
aggregate amount 总款额；总额 ]urcA,a  
aggregate assets and liabilities 总体资产与负债 N|1k6g=0  
aggregate at constant price 按固定价格计算的总体数字 !'C^qrh  
aggregate demand 总需求 *K\/5Fzl  
aggregate gross position 总持仓量 UkL'h&J~  
aggregate limit 总限额 Z,,Wo %)o  
aggregate of salaries tax 合计薪俸税 x2T

Cw  
aggregate performance 总体表现；总体业绩 [XQoag;!  
aggregate supply 总体供应 ODM<$Yo:d  
aggregate surplus 总盈余 .,x08M  
aggregate total 整体总额 z|yC[Ota  
aggregate value 总值；合计价值 AuU:613]W8  
aggregated basis 合计基准 Tr}c]IP*  
aggregated net chargeable income 合计应课税入息实额 an<tupi[E  
aggregation 合并计算；合计；总和 ;comL29l2`  
aggregation of incomes of husband and wife 夫妇入息合并计算 W~QZ(:IK  
aggregation of property 财产的总和 +kl@`&ga  
agio 差价；贴水 TO)wjF_  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 M|`%4vk>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .|{*.YE  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 g;bkVq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4S.%y7d\  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 NzRL(A6V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment rReZ$U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 y?aOk-TaRA  
agreement for a settlement 授产协议 v *~ yN*  
agreement for assignment 转让协议 W#0pFofXw  
agreement for sale 售卖协议；买卖协议 :h3 Gk;u  
agreement for sale and purchase 买卖协议 VxfFk4  
agreement for the payment of interest 支付利息协议 GYv2^IB:  
agreement for the repayment of money 还款协议 c{#lKD<7  
agreement of reinsurance 再保险协议 82Vxk  
Agricultural Bank of China 中国农业银行 eA_1?j]E3  
air passenger departure tax 飞机乘客离境税 <  v_?}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3!CI=(^IY  
airport tax 机场税 GI7CZ  
alcohol duty 酒精税 A HKS [ N  
alienation 让与；让渡；转让 B69NL  
alimony 生活费；赡养费 ]]%CO$`T[  
All Ordinaries Index [AOI] 所有普通股指数 fi#o>tVyJ  
all risks 全险；综合险 4(YKwY2_L  
All Sales Record for Stock Market 《股票市场成交报告》 poHDA=# 3  
Allied Capital Resources Limited 新联财务有限公司 '&T4ryq3"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 lTdYPqMi  
allocation letter 拨款信件 r"rID RQ"  
allocation of fund 分配款项；预留款项 Mp$ uEi  
allocation of profit 利润分配；溢利分配 $K8ZxH1z@  
allocation warrant 拨款令 "mT~_BsD  
allotment 分配；配股 bU:"dqRm<  
allotment notice 股份配售通知；配股通知
^#%$?w>wI  
allotment of shares 股份分配 +V7*vlx-  
allowable 可获宽免；免税的 5'>(|7~%\  
allowable business loss 可扣除的营业亏损 f+$/gz  
allowable expenses 可扣税的支出 x_(B7ob  
allowance 免税额；津贴；备抵；准备金 NCSb`SC:  
allowance for debts 债项的免税额 /tP"r}l   
allowance for depreciation by wear and tear 耗损折旧免税额 !OWV* v2  
allowance for funeral expenses 殡殓费的免税额 4y21v|(9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C`knFGb  
allowance for repairs and outgoings 修葺及支出方面的免税额 CWI(Q`((>  
allowance to debtor 给债务人的津贴 P
RX:*0  
alteration of capital 资本更改 Nc]oAY  
alternate trustee 候补受托人 Yq) wE|k/  
amalgamation 合并 \&AmX8" [  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6z=:x+m  
ambit of charges 征税范围；收费范围 =UNzjmP503  
amended valuation 经修订的估值 h+ELtf  
American Commodities Exchange 美国商品交易所 0t*q5pAG".  
American Express Bank Limited 美国运通银行 %wvSD&oz  
American Stock Exchange 美国证券交易所 0VsrAV0  
amortization 摊销 l!q i:H<=1  
amount due from banks 存放银行同业的款项 "W:'cIw  
amount due from banks abroad 存放海外银行同业的款项 $o1Gxz  
amount due from holding companies 控股公司欠款 bEy j8=P;  
amount due from local banks 存放本港银行同业的款项 <r3F*S=  
amount due to banks 银行同业的存款 S <|e/![@  
amount due to banks abroad 海外银行同业的存款 0-4WLMx  
amount due to holding companies 控股公司存款 ]rHdG^0uss  
amount due to local banks 本港银行同业的存款 se$GE:hC1Q  
amount due to outport banks 外埠银行同业的存款 i':<Ro  
amount for note issue 发行纸币的款额 <(@m913|  
amount of bond 担保契据的款额 )BS./zD*[<  
amount of consideration 代价款额 "2qp-'^[c  
amount of contribution 供款数额 3=5+NJ'8  
amount of indebtedness 负债款额 `<Zp!Hl(j  
amount of principal of the loan 贷款本金额 ]eP&r?B  
amount of rates chargeable 应征差饷数额 {b+!0[  
amount of share capital 股本额 ](-:l6  
amount of sums assured 承保款额 bv$)^  
amount of variation 变动幅度 $N5}N\C:a  
amount of vote 拨款数额 +~02j1Jx  
amount payable 应付款额 01#a  
amount receivable 应收款额 =?T'@C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @;d(>_n  
analysis 分析 aLuxCobV  
ancillary risk 附属风险 aeE9dV~  
annual account 周年帐目；周年帐目报表；年度决算；年结 9)T;.O  
annual accounting date 年结日期 i>q]U:U  
annual allowance 每年免税额；年积金；年度津贴；年津 g;eMsoJG  
annual balance 年度余额 IM)\-O\Wd  
annual disposable income 每年可动用收入 0 Co_,"  
annual estimates 周年预算 WQ=C5^u  
annual fee 年费 _i6G)u&N  
annual general meeting 周年大会 #$X_,P|D  
annual growth rate 年增率；每年增长率 |ay W _5}  
annual long-term supplement 长期个案每年补助金 HRje4=:  
annual pensionable emolument 可供计算退休金的年薪 I`E9]b(w  
annual report 年报 +:wOzTUN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :%)l*[  
annual return 周年报表；周年申报表；每年报税表格 SAc}5.  
Annual Return Rules 《周年报表规则》 m_Z%[@L  
annual review of consumer prices 每年消费物价回顾 XrtB&h|C  
annual roll-forward basis 逐年延展方式 }N*6xr*X+  
annual salary 年薪 tX&
Dum$  
annual statement 年度报表；年度决算表 {&"rv<p  
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 -&D~TL#  
annuitant 年金受益人 "F}anPY  
annuity 年金 qS|bpC0x  
annuity contract 年金合约 *#+XfOtF  
annuity on human life 人寿年金 |AuN5|obI  
antecedent debt 先前的债项 Nx;U]O6
A  
ante-dated cheque 倒填日期支票 a` 95eL}  
anticipated expenditure 预期开支  R.*KaCA  
anticipated net profit 预期纯利 W<u63P  
anticipated revenue 预期收入 $ ;~G  
anti-inflation measure 反通货膨胀措施 P0DvZV8  
anti-inflationary stance 反通货膨胀立场 I%b, H`  
apparent deficit 表面赤字 *ukugg.  
apparent financial solvency 表面偿债能力 BRFA%FZ,  
apparent partner 表面合伙人 %{5mkO&,2  
application for personal assessment 个人入息课税申请书 FSIV\ u  
application of fund 资金应用 Mfuw y  
application to release as liquidator and to destruct the books of accounts and documents 92bvmP*o4  
申请免除清盘人职务及毁灭帐簿与文件 9eH(FB  
appointed actuary 委任精算师 6|rqsk  
appointed auditor 委任核数师；委任审计师 2zh?]if  
appointed trustee 委任的受托人 H)G ^ Y1  
appointer 委任人 ,cYU
 
apportioned pro rata 按比例分摊 QOcB ]G  
apportionment 分配；分摊 2r,K/'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'h.{fKG]ME  
apportionment formula 分摊方程式 "<t/*$
42  
apportionment of estate duty 遗产税的分摊 yx4B!U  
appraisal 估价；评估 $F`jM/B6  
appreciable growth 可观增长 j{0_K+B  
appreciable impact 显着影响 %=S~[&8C  
appreciable increase 可观增长 7y&Fb  
appreciation 增值；升值 |\*7J!Liv  
appreciation against other currencies 相对其他货币升值 RN]4Is:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tb/bEy^  
appreciation tax 增值税 8AOJ'~$  
appropriation 拨款；拨用；拨付 8sx\b  
appropriation account 拨款帐目 P'KaWu9z  
Appropriation Bill 拨款法案 (SfP3  
appropriation-in-aid system 补助拨款办法 12~zS  
approved assets 核准资产 wtndXhVC4>  
approved basket stock 认可一篮子证券 8h78Zb&[  
approved budget 核准预算 ^EN_C<V;"d  
approved charitable donation 认可慈善捐款 #| `W ]  
approved charitable institution 认可慈善机构 q<>LK  
approved currency 核准货币；认可货币 6K5KZZG  
approved estimates 核准预算 1%G<gbHpI  
approved estimates of expenditure 核准开支预算 /KO!s,Nk  
approved overseas insurer 核准海外保险人 s{2BG9s
 
approved overseas trust company 核准海外信托公司
LL7a20  
approved pooled investment fund 核准汇集投资基金 l&dHH_m3  
approved provident fund scheme 认可公积金计划 E#URTt:&>  
approved provision 核准拨款 :\NqGS=<  
approved redeemable share 核准可赎回股份 KxqT5`P&  
approved regional stock 认可地区性证券 M6jP>fbV*  
approved retirement scheme 认可退休金计划  2(YZTaY  
approved subordinated loan 核准附属贷款 <bDjAVq  
arbitrage 套戥；套汇；套利 tMad 2,:  
arbitrageur 套戥者；套汇者 .1XZ9M  
arbitrary amount 临时款项 Hz`rw\\Xq  
arrangement 措施；安排；协定 4~53%=+  
arrears 欠款 /x"gpKwsB  
arrears of pay 欠付薪酬 DzkE*vR  
arrears of revenue 逾期未收税款；逾期未收的帐项 jX$TiG  
articles of association 组织章程；组织细则；组织章程细则 `^-?yu@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eOt T*  
ascertainment of profit 确定利润 no?TEXp*  
"Asia Clear" “亚洲结算系统” f"~+mO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +M/04  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A=o p R  
Asian Development Fund [ADF] 亚洲发展基金 3/H^YM @  
Asian dollar bond 亚洲美元债券 L~cswG'K  
Asian dollar market 亚洲美元市场 :+|b7fF  
Asian dollar rate 亚洲美元利率 :@I?JSi  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 mR,p?[P  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 IvTtQq  
asked price 沽盘；喊价；索价；卖方报价 ~Us1F=i_Q  
assessable income 应评税入息 v(3nBZHv_!  
assessable loss 应评税亏损 yK+76\} I  
assessable profit 应评税利润 =3?t%l;n  
assessable value 应评税值 t48(,  
assessed profit 估定利润 i,NN"  
assessed value 经评估价值 N'+d1  
assessment 评税；评定；估价；评税单 L[)+J2_<  
assessment number 评税编号；估价编号 2T<QG>;)j  
assessment of additional tax 补加税评税 iOm~
 
assessment of performance 业绩评估；实绩评价 .7ESPr  
Assessor 评税主任 2-ev7:  
asset price bubbles 资产价格泡沫 mHE4Es0  
asset-backed securities 具资产保证的证券 Z~F% K~(  
assets accretion 资产增值 T {a%:=`  
assets and liabilities 资产与负债 c>{6NSS -  
assets betterment statement 资产递增表；资产改进表 y
b1A(~  
assets lending 实物放款；有抵押贷款 U
B@>i3  
assets of the company passing on the death 死者去世时转移的公司资产 Jvw~b\  
assets pledged as security for liabilities 用作负债抵押的资产 %L+/GtxK  
assets portfolio 资产投资组合 S3PW[R@=  
assets price 资产价格 F=kD/GCB  
assets quality 资产质素 v)N8vFdd  
assets realization 资产变现 S])YU?e  
assets refinancing arrangement 资产再集资安排 L`cc2.F  
assets securitization 资产证券化 7=N=J<]pl  
assets situated outside Hong Kong 在香港以外地方的资产 ^QTl(L  
assets stripping 削减资产；拆卖资产 ICo_O] Ke  
assets value 资产值 +j_Vs+0  
assignee 承让人 EB)j&y_  
assignment 转让；转让书；转让契
k2sb#]-/}  
assignment of interest 权益转让 H6 ( ~6Bp5  
assignment of letters patent and trade mark 专利证书及商标转让 $74ZC M  
assignment of property 物业转让；物业转让书 2/RK pl &  
assignment right 转让权
e<dFvMO  
assignor 转让人 G'q7@d{'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ]^Z7w`=%5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \K9XG/XIx  
associate member 附属会员 Nc F  
associated body corporate 相联法人团体 l]Jk }.  
associated company 相联公司；联属公司 m1a0uEA G  
associated corporation 相联法团 >Y
?B(I2e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R!lNm,i  
公认会计师公会〔英国〕 aD8cqVhM3&  
Association of Futures Exchange Brokers 香港期货经纪协会 |jJC~/WR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )I9AF,K  
association of underwriters 承保人组织 Y=sRVypJ  
assumption of control 接管 t*5d'aE`/  
assurance 担保；保险；转易；转易书 us
\@n"  
assurance of interest 权益的转易 n=MdbY/k(  
at 19XX price 按一九ＸＸ年价格计算 I>k3X~cG  
at a discount 按赔价计算；按贴水价格计算；打折扣 8s-RNA>7^  
at a premium 按溢价计算；按升水价格计算 u{"o*udU  
at call 通知付款；按通知 EC&t+"=R  
at constant market price 按固定市价计算 {cnya*  
at constant price 按固定价格计算 38b%km#  
at cost 按成本计算 2/sD#vC  
at current market price 按当时市价计算；按现时市价计算 w&f8AY)#]4  
at current price 按当时价格计算；按现时价格计算 kEf}yTy  
at factor cost 按要素成本计算；按生产要素成本计算 FSoL|lH  
at money-of-the-day price 按付款当日价格计算 `sQ\j Nu  
at or better 按指定或较佳价位〔买卖指令〕 @4^5C-  
at par 按面值计算；平价 L^yQb4$&M  
at sight 见票即付 E D*=8s2  
at the close 按收市盘 Ij(S"P@  
at the opening 按开市盘 p<?~~7V  
attestation 见证；见证条款 4,tMaQ  
at-the-money option 平价期权 d%
Jl9!u
 
attorney 受权人；受托代表人 \O/" F;  
attornment 新拥有人承认书 ,*Y*ov23aQ  
attributable profit 可归属利润 7)O?jc  
attributable share value 可归属股份价值 vnMt>]w-}  
Auckland Stock Exchange 奥克兰证券交易所 
H
AEgR  
auction 拍卖 !I-+wc{ss  
auctioneer 拍卖商 F#7ZR*ZB1  
audit 审计；核数 jy(,^B,]  
Audit Commission 审计署 U2 <*BRJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `* "u"7e  
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〕 Yd~K\tX:n  
audit review 帐目审查 25BW/23}e  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +"Ih'bb`j  
audited account 审计帐目；经审计的帐目 bITOA  
audited annual account 经审计的周年帐目 #HWz.Wb  
audited balance sheet 经审计的资产负债表 w(8q qU+\  
auditor 核数师；核数主任；审计师 Zq~2BeB  
auditor's certificate 核数师证明书；审计师证明书 q@F"fjWBr  
auditor's report 核数师报告；审计师报告 Jy@cMq2  
Aussie bond 澳元债券 YN?@ S  
austerity budget 紧缩预算 L!V`Sb  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3H%R`ha
  
Australia All Ordinaries Index 澳洲所有普通股票指数 jWLZ!a3+  
Australian Dollar [AUD] 澳元 >"jV8%!sM  
Australian Options Market 澳大利亚期权市场 /*`BGNkYY  
Australian Securities Commission 澳洲证券事务监察委员会 ~"\sL;B  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o+;=C@,'  
Australian Stock Exchange 澳大利亚证券交易所 \=Af AO@  
Austrian Schilling [ATS] 奥地利先令 zT#36+_?  
authentication 认证；鉴证 V9-pY/v9  
authority to purchase 委托购买证；委购书 E:V&:9aQ@  
authorization 认可；核准；授权；授权书 !H{)L@f  
authorization by direction 指示授权 Msn)jh
  
authorization by instruction 指令授权 ;38W41d{  
authorization by warrant 令状授权 :^0g}8$<  
authorization of unit trust 单位信托的认可 y$r^UjJEO  
authorized agent 指定代理人 MG>g?s
'!  
authorized capital 法定资本 #i-!:6sLA  
authorized clerk 出市员 kQC>8"  
authorized dealer 认可交易商 `]\4yTd  
authorized financial institution 认可财务机构 'G>Ejh@t  
authorized fund 认可基金 x5v^@_: jr  
authorized fund house 获授权的基金公司；认可基金公司 *h1Zqb  
authorized institution 认可机构 WGN[`D"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 pu=T pSZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 B/q/sC  
authorized insurer 获授权保险人；获认可承保人 kF3 EJ  
authorized investment 特准投资项目 8R`@edj>  
authorized person 获授权人 |2CW!is  
authorized representative 获授权代表 (6A>:_)  
authorized share capital 法定股本 g-pDk*|I,Q  
automated quotation system 自动报价系统
&FHE(7}/#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8xj4N%PA  
自动交易系统〔香港期货交易所有限公司〕 B3O^(M5W
 
automatic adjustment mechanism 自动调整机制 Bjml
%  
automatic adjustment system 自动调整系统 K_{x y#H  
Automatic Clearing House 自动票据交换所 %=/Y~ml?  
automatic exchange rates accumulation system 自动化汇率累集系统 vNLf)B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6T< ~mn  
automatic teller machine [ATM] 自动柜员机 @
pQv}%  
autopay 自动转帐 HQ7-,!XO  
available assets 可用资产 vF;6Y(h>  
available fiscal reserve 现存财政储备 tirw{[X0n  
available profit 可用利润 [T"oqO4%]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V:6#IL  
average 平均；平均数；海损 -Hh$3Uv  
average basic salary 平均基本薪金 UYW%%5p?  
average consumer expenditure 平均消费开支；一般消费开支 v!t*Ng  
average cost 平均成本 |o~FKy1'z\  
average cost of land production 增辟土地平均成本 Vyj>&"28  
average daily turnover 平均每日成交额 'Vy$d<@s[  
average daily wage rate 平均每日工资率 reM%GU  
average expenditure pattern 平均开支模式 fbB(WE+  
average growth rate 平均增长率 |4-c/@D.~  
average net fixed assets 固定资产平均净值 4en&EWUr  
average of relatives 相对价格平均数 3 C=nC  
average price 平均价格 _8\Uukm  
average propensity to consume 平均消费倾向；一般消费倾向 kOVx]
=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9V?MJZ@aG  
average rate 平均率
R"5/  
average revenue 平均收入；平均收益 dS0G+3J&+E  
average stock 平均库存；平均存货 <%JdQ82?  
average yearly rent 平均年租 lcJ`OLG  
avoidance of double taxation 避免双重课税 ll1?I8}5|  
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 Vt n$*ML  
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