一些有用的会计术语(也不知道发的地方对不对)A

A: Er@OmNT  
A share Ａ股；甲类股份 #dDM "s  
abatement of tax 减税；减扣免税额 &l?AC%a5  
ABN AMRO Bank N.V. 荷兰银行 @^Yr=d ba  
above-the-line expenditure 线上项目支出；经常预算支出 z#^;'nnw  
above-the-line receipt 线上项目收入；经常预算收入 3 @%XR8ss  
ABSA Asia Limited 南非联合亚洲有限公司 x4-_K%  
absolute change 绝对数值变更 j9~lf  
absolute expenditure 实际开支 qB5.of[N!  
absolute guideline figure 绝对准则数字 t4Pi <m:7  
absolute interest 绝对权益 e-*-91D  
absolute order of discharge 绝对破产解除令 P(cy@P
,D  
absolute profit margin 绝对利润幅度 Fx )BMP  
absolute value 实值；绝对值 -_ <z_IL\%  
absolutely vested interest 绝对既得权益 y3OF+;E  
absorbed cost 已吸收成本；已分摊成本 y~^-I5!_ u  
absorption 吸收；分摊；合并 7> 8L%(7  
absorption rate 吸收率；摊配率；分摊率 p} {H%L  
ACB Finance Limited 亚洲商业财务有限公司 |H.ARLS  
acceptable form of reciprocity 合理的互惠条件 q![`3m-d.  
acceptable rate 适当利率；适当汇率 pD;fFLvN  
acceptance agreement 承兑协议 vn4z C  
acceptance for honour 参加承兑 (9Q@I8}Iy  
acceptor 承兑人；接受人；受票人 (nAL;:$x2  
acceptor for honour 参加承兑人 $[\\{XJ.  
accident insurance 意外保险 nt8&Mf  
Accident Insurance Association of Hong Kong 香港意外保险公会 '^M.;Giz  
accident insurance scheme 意外保险计划 1$H<Kjsm  
accident year basis 意外年度基准 GA;h7  
accommodation 通融；贷款 5GbC}y>  
accommodation bill 通融票据；空头票据 0ZJj5<U  
accommodation party 汇票代发人 ><I{R|bC  
account balance 帐户余额；帐户结余 f$ 7C 5  
account book 帐簿 )3k?{1:  
account collected in advance 预收款项 #mkf2Z=t-  
account current book 往来帐簿 @Gt.J*!s/  
account of after-acquired property 事后取得的财产报告 ?AK`M #M  
account of defaulter 拖欠帐目 sLUOs]cj  
account payable 应付帐款 LGK@taw^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 glLoYRTi  
account receivable 应收帐款 rn/~W[  
account receivable report 应收帐款报表 .y<u+)  
account statement 结单；帐单；会计财务报表 i` Q&5KL  
account title 帐户名称；会计科目 aa"3 Io  
accountant's report 会计师报告 OrwVRqW-z  
Accountant's Report Rules 会计师报告规则 8OiCldw:HN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 AEkjyh\  
Accounting Arrangements 《会计安排》 V-eRGSx  
accounting basis 会计基础 4AMe>s  
accounting by Official Receiver 破产管理署署长呈交的帐目 sNM ]bei  
Accounting Circular 《会计通告》 D -d  
accounting class 会计类别 zwz_K!229  
accounting date 记帐日期；会计结算日期 hfw+n<  
accounting for money 款项核算 Q[?R{w6  
Accounting Officer 会计主任 )FNn  
accounting period 会计报告期；会计期 Ft?eqDS1  
accounting policy 会计政策；会计方针 5RAhm0Op~.  
accounting practice 会计惯例 hQ'W7EF  
accounting principle 会计准则 Jy\0
y[f*  
accounting record 会计记录 7Mk>`4D'c  
accounting report 会计报告 ` FOCX
;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 KA{&NFx  
Accounting Society of China 中国会计学会 r)#W`A1{A  
accounting statement 会计报表 {xeJO:M3/  
accounting system 会计制度；会计系统 N`?|~g3  
accounting transaction 会计事项；帐务交易 U8J9 #+:  
accounting treatment 会计处理 (T%?@'\  
accounting year 会计年度 b$yIM  
accretion 增值；添加 b.v +5=)B  
accrual 应计项目；应累算数目 ` Nf  
accrual basis 应计制；权责发生制 ="v`W'Pd  
accrual basis accounting 应计制会计；权责发生制会计 8|^&~Rl4  
accrue 应累算；应计 FSm.o?>  
accrued benefit 应累算利益 ]YtN6Rq/  
accrued charges 应计费用 Y[]I!Bc  
accrued cumulative preference share dividend 应累算的累积优先股股息 *5.wwV  
accrued expenses 应累算费用 1Dc
X$b  
accrued interest payable 应付利息；应计未付利息 :;eQ*{ `\  
accrued interest receivable 应收利息；应计未收利息 ,SidY\FzH  
accrued right 累算权益 %S%IW  
accruing profit 应累算的利润 (qvH=VTwP  
accumulated fiscal reserve 累积财政储备 2x9.>nwhb  
accumulated profit 累积利润；滚存溢利 ~^jPE)  
accumulated reserve 累积储备 , ^K.
J29  
accumulation of surplus income 累积收益盈余 9!(%Vf>  
acquired assets 既得资产 "T{WOGU+  
acquisition 收购；购置；取得 Li]96+C$}  
acquisition cost 购置成本 tjt^R$[@  
acquisition expenses 购置费用 Zp^O1&\SK?  
acquisition of 100% interest 收购全部股权 &l3(+4Sh  
acquisition of control 取得控制权 LRts W(A/  
acquisition of fixed assets 购置固定资产 CgmAxcK  
acquisition of shell “买壳” 5a'`%b{{  
acquisition price 收购价 ]XbMqHGS  
act of God 天灾 jLM([t  
acting partner 执事合伙人 mvK^')  
active market 买卖活跃的市场；交投畅旺的市场；旺市 V:'F_/&X?  
active partner 积极参与的合伙人 C#nT@;VO5  
active trading 交投活跃 icIn>i<m  
actual circulation 实际流通 \*=wm$p&*  
actual cost 实际成本 bXvO+I<  
actual expenditure 实际开支；实际支出 tE_n>~Zs  
actual income 实际入息；实际收入；实际收益 51b%uz  
actual market 现货市场 Ht4O5yl"  
actual price 现货价；实际价格 `(h
^z>%  
actual profit 实际利润 Qv5fK  
actual quotation 实盘；实际价位；实际报价 ^h$*7u"^y  
actual year basis 按实际年度计算 n"T ^  
actuals 实货 5{k,/Z[L  
actuarial investigation 精算调查 Y|Q(JX  
actuarial principle 精算原则 _%=CW' B  
actuarial report 精算师报告 7)V"E-6h  
Actuarial Society of Hong Kong 香港精算学会 c0'ryS_Z9  
actuarial valuation 精算师估值 T>'O[=UWh  
actuary 精算师 lUB?eQuN_  
ad referendum agreement 暂定协议；有待覆核的协定 R%RxF=@  
ad valorem duty 从价税；按值征税 84.L1|k  
ad valorem duty system 从价税制 /nQuM05*Z  
ad valorem fee 从价费 ~Ym_ {  
ad valorem tariff 从价关税 T2S_> #."l  
additional allowance 额外免税额 05R"/r*  
additional amount for unexpired risk 未过期风险的额外款额  e|!'  
additional assessable profit 补加应评税利润 'k[qx}  
additional assessment 补加评税 )
gdLb}  
additional commitment 额外承担 UjQz  
additional commitment vote 额外承担拨款 zP%s]>hH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i,r:R g~  
additional dependent parent allowance 供养父母额外免税额 P0}{xq'k9v  
additional provision 额外拨款
qsp.`9!  
additional stamp duty 附加印花税 Hvm}@3F|  
additional tax 补加税罚款；补加税款 o& FOp'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8#yu.\N.xt  
adjudged bankrupt 被裁定破产 5m0\ls\  
adjudicated bankrupt 裁定破产人 6whPW .  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UgGa]b[9A  
adjudication of bankruptcy 裁定破产；宣告破产 (T#$0
RFq  
adjudication of insolvency 裁定无力偿还债务 I?}jf?!oM  
adjusted actual 经调整的实数；调整后的实数 H]R/=OYBUh  
adjusted current assets 经调整的流动资产；调整后的流动资产 7-K8u  
adjusted figure 经调整的数字；调整后的数额 |-}.Y(y  
adjusted liabilities 经调整的负债；调整后的负债 c%/b*nQ(=  
adjusted loss 经调整的亏损；调整后的亏损 ]nUrE6  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ,~naKd.ZY  
adjusted profit 经调整的利润；调整后的利润 F]yB=  
adjusted surplus 经调整的盈余额；调整后的盈余额 GLtd<M"  
adjusted value 经调整的价值；调整后的价值 &~P4yI;,  
adjustment 调整；修订；理算〔保险〕 9)1Ye  
adjustment centre 调剂中心 uKP4ur@1  
adjustment lag 调整过程的时间差距；调整时差 ;zJb("n  
adjustment mechanism 调整机制 Sc[#]2 }  
adjustment of loss 亏损调整 V'j+)!w5  
adjustment process 调整过程；调整程序 S{;Pga*Px  
adjustment range 调整幅度 b!@PS$BTxq  
administered exchange rate 受管制汇率 =4eJ@EVM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^1.*NG8  
administration expenses 行政费用 Y 3ApW vS  
administration fee 手续费；行政费 losqc *|  
administration in bankruptcy 破产管理 $o?U=  
administration order 遗产管理令 Sk|e#{  
administrator 管理人；遗产管理人 G^W0!
u,@  
administrator of the estate 遗产管理人 JLE&nbKS  
admission of debt 债项承认书 B[@q.n  
admission of proof 接纳债权证明 %, psUOY  
advance 放贷款项；垫付款项；预支款项；预付款项 =Pl@+RgK+  
advance account 暂支帐目；预付款帐户 `HRL .uX  
advance compensation 预付补偿金 9Y,JYc#  
advance from shareholder 股东垫款 58s-RO6
 
advance pending reimbursement 预支以待日后付还 bXnUz?1!d  
advanced economy 先进经济体系 754MQK|g  
advancement 预付；预付财产 9S|sTf  
advances warrant 垫款令 GJ*IH9YR  
advancing 贷出 }pMVl  
adverse balance 逆差 @-)?uYw:r  
adverse exchange 逆汇 @.W;3|~qc  
advertisement addressed to shareholders 在报章刊登的致股东通告 DU%E883  
advice for collection 托收通知书 Vn^GJ'^  
advice of drawing 提款通知书；汇票通知书 AabQ)23R2  
advice of payment 付款通知 X,v.1#[  
Advisory Committee [Securities and Futures Commission] A O:F*%Q u  
谘询委员会〔证券及期货事务监察委员会〕 z{L'7  
Advisory Committee on Diversification 经济多元化谘询委员会 f(|k0$EIu  
affidavit 誓章；遗产申报誓章 Nbpn"*L,  
affidavit of no receipt 述明无收款的誓章 9!_,A d;3  
affiliate 联号；联营公司；附属公司 72sqt5C]  
affiliated company 附属公司；联号；联营公司  :RnUNz  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AZ3T#f![L@  
affordability 负担能力 0~ho/_  
African Development Bank [AfDB] 非洲开发银行 G]ek-[-  
after-acquired property 事后取得的财产 {^dq7!  
after-hours dealing 市后交易 kg^0%-F  
after-tax profit 税后盈利；税后利润；税后溢利 i&:SWH=  
agency agreement 代理协议 a yoC]rE  
agency expenses 代理机构的开支 Ku,wI86  
agency fee 代理费 -iR2UE@M  
Agency Law 《代理法》 MI`qzC*%  
agent 代理人；承销人 sGu.G  
agent of company 公司代理人 WA(x]""  
agent's fee 代理人费；经纪费 inGUN??  
aggregate 总计；总数；总体数字 T>B'T3or  
aggregate amount 总款额；总额 unFRfec{  
aggregate assets and liabilities 总体资产与负债 TTVmm{6  
aggregate at constant price 按固定价格计算的总体数字 X9Ch(nWX  
aggregate demand 总需求 ]:gW+6w"C  
aggregate gross position 总持仓量 &4-;;h\H  
aggregate limit 总限额 <r#FI8P;X  
aggregate of salaries tax 合计薪俸税 b-<0\@`Z#  
aggregate performance 总体表现；总体业绩 "UTW(~D'  
aggregate supply 总体供应 ,H{9`a#+:  
aggregate surplus 总盈余 w7@`:W  
aggregate total 整体总额 ZHNL~=r}  
aggregate value 总值；合计价值 ^{uHph9n
y  
aggregated basis 合计基准 v.(dOIrX  
aggregated net chargeable income 合计应课税入息实额 >aAM&4  
aggregation 合并计算；合计；总和 gq?7O<  
aggregation of incomes of husband and wife 夫妇入息合并计算 (mIjG)4t  
aggregation of property 财产的总和 SZKYq8ZA)V  
agio 差价；贴水 fxd+0R;f  
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》 'f<N7%eZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }nlS&gew^  
《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》 x4* bhiu  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Jc#D4e1#  
《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》 hW#^H5?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &[[r|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8* A%k1+  
agreement for a settlement 授产协议 8s)b[Z5  
agreement for assignment 转让协议 wyy 1M+  
agreement for sale 售卖协议；买卖协议 @5^&&4>N  
agreement for sale and purchase 买卖协议 M8~3 0L  
agreement for the payment of interest 支付利息协议 ,m{R m0  
agreement for the repayment of money 还款协议 \\R}3 >Wc  
agreement of reinsurance 再保险协议 7+P;s,mi7  
Agricultural Bank of China 中国农业银行 Or? )Nlg6x  
air passenger departure tax 飞机乘客离境税 I!L J&>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "J"=<_?  
airport tax 机场税 ?h[HC"V/2  
alcohol duty 酒精税 (,h2qP-;ud  
alienation 让与；让渡；转让 (I$%6JO:  
alimony 生活费；赡养费 3Z?ornS  
All Ordinaries Index [AOI] 所有普通股指数 dL$ iTSfz"  
all risks 全险；综合险 $9X+dvu*  
All Sales Record for Stock Market 《股票市场成交报告》 OInl?_,,T#  
Allied Capital Resources Limited 新联财务有限公司 gF,=rT1:>r  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 gML8lu0)  
allocation letter 拨款信件 pWxk^qhe/  
allocation of fund 分配款项；预留款项 -FJ3;fP
&  
allocation of profit 利润分配；溢利分配 _{jC?rzb  
allocation warrant 拨款令 ~]-n%J$q  
allotment 分配；配股 hP)Zm%@0f  
allotment notice 股份配售通知；配股通知 RB %+|@c  
allotment of shares 股份分配 t"4* ]S  
allowable 可获宽免；免税的 WAxNQfEe  
allowable business loss 可扣除的营业亏损 vW
 &G\L  
allowable expenses 可扣税的支出 #KiJ{w'  
allowance 免税额；津贴；备抵；准备金 =6~  
allowance for debts 债项的免税额 v":q_w<k  
allowance for depreciation by wear and tear 耗损折旧免税额 `PbY(6CF  
allowance for funeral expenses 殡殓费的免税额 |<u+Xi ~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tY;<S}[@7w  
allowance for repairs and outgoings 修葺及支出方面的免税额 gHPJiiCv  
allowance to debtor 给债务人的津贴 4J5zSTw  
alteration of capital 资本更改 SZW_V6\t>  
alternate trustee 候补受托人 !MKecRG_  
amalgamation 合并 56)!&MF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <W#G)c0  
ambit of charges 征税范围；收费范围 nz3*s#k\-  
amended valuation 经修订的估值 *<sc[..)  
American Commodities Exchange 美国商品交易所 &#e;`(*  
American Express Bank Limited 美国运通银行 sbmtx/%U  
American Stock Exchange 美国证券交易所 486\a  
amortization 摊销 KyNu8s
k  
amount due from banks 存放银行同业的款项 T#qf&Q Z  
amount due from banks abroad 存放海外银行同业的款项 J:Fq ip  
amount due from holding companies 控股公司欠款 ee? d?:L  
amount due from local banks 存放本港银行同业的款项 CK[8y&  
amount due to banks 银行同业的存款 _]zX W  
amount due to banks abroad 海外银行同业的存款 Z;G*wM"  
amount due to holding companies 控股公司存款 D>y5&`  
amount due to local banks 本港银行同业的存款 ?xqS#^Z  
amount due to outport banks 外埠银行同业的存款 B{)#A?Rh.  
amount for note issue 发行纸币的款额 Da 7(jA+  
amount of bond 担保契据的款额 X:UlL"G  
amount of consideration 代价款额 7K
.75%}  
amount of contribution 供款数额 7<)H?;~;  
amount of indebtedness 负债款额 IVPN=jg?  
amount of principal of the loan 贷款本金额 TBt5Nqks-  
amount of rates chargeable 应征差饷数额 -rU_bnm  
amount of share capital 股本额 L(y
US)O  
amount of sums assured 承保款额  ?^Aj\z>  
amount of variation 变动幅度 R:f!ywj%  
amount of vote 拨款数额 lNxP  
amount payable 应付款额 )!-gT  
amount receivable 应收款额 <OEIG0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aM $2lR])J  
analysis 分析 JlnmG<WLT  
ancillary risk 附属风险 gbzBweWF  
annual account 周年帐目；周年帐目报表；年度决算；年结 =;-C;gn:w  
annual accounting date 年结日期
{
3
 
annual allowance 每年免税额；年积金；年度津贴；年津 uMDd Zj&  
annual balance 年度余额 MU$tX  
annual disposable income 每年可动用收入 .L^*9Y0)  
annual estimates 周年预算 zd5=W"Y;]  
annual fee 年费 }OEL] 5  
annual general meeting 周年大会 Cdz?+hb  
annual growth rate 年增率；每年增长率 ~qqxHymc  
annual long-term supplement 长期个案每年补助金 h"ZIh= j@  
annual pensionable emolument 可供计算退休金的年薪 ^gcB+  
annual report 年报 w=XIpWl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h)Fc<,vwBE  
annual return 周年报表；周年申报表；每年报税表格 (H
uvo9  
Annual Return Rules 《周年报表规则》 ?w(hPUd!2  
annual review of consumer prices 每年消费物价回顾 KD A8x W  
annual roll-forward basis 逐年延展方式 lPR^~&
/  
annual salary 年薪 -m}'I8  
annual statement 年度报表；年度决算表 )tBz=hy#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 we_CF*zj  
annuitant 年金受益人 l1T`[2  
annuity 年金 XB!qPh.  
annuity contract 年金合约 0JtM|Mg  
annuity on human life 人寿年金 BlpyE[h T  
antecedent debt 先前的债项 *KNfPh#wi}  
ante-dated cheque 倒填日期支票 !@lx|=#  
anticipated expenditure 预期开支 wKi#5k2  
anticipated net profit 预期纯利 bXJ(QXHd%  
anticipated revenue 预期收入 )!0}<_2  
anti-inflation measure 反通货膨胀措施 N & b3cV  
anti-inflationary stance 反通货膨胀立场 C5^WJx[  
apparent deficit 表面赤字 w=fWW^>bP  
apparent financial solvency 表面偿债能力 ?u#s?$Y?  
apparent partner 表面合伙人 'GezIIaH  
application for personal assessment 个人入息课税申请书 >N al\  
application of fund 资金应用 Q  
application to release as liquidator and to destruct the books of accounts and documents a0)w/A&  
申请免除清盘人职务及毁灭帐簿与文件 k}:;`ST  
appointed actuary 委任精算师 BEvt{q4  
appointed auditor 委任核数师；委任审计师 8SRUqe[H]  
appointed trustee 委任的受托人 [_%u5sc-y  
appointer 委任人 Fk49~z   
apportioned pro rata 按比例分摊 h;vY=r-  
apportionment 分配；分摊 n@tt.n!{l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jR}EBaI}  
apportionment formula 分摊方程式 _*UI}JtlS  
apportionment of estate duty 遗产税的分摊 $,:mq>]![{  
appraisal 估价；评估 3PvxU|*F  
appreciable growth 可观增长 W5'6L=WG  
appreciable impact 显着影响 GXm#\)  
appreciable increase 可观增长 7~J>Ga  
appreciation 增值；升值 z&0[F`U  
appreciation against other currencies 相对其他货币升值 Pqx?0f)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <ot`0  
appreciation tax 增值税 t0fgG/f'  
appropriation 拨款；拨用；拨付 m7NW
gXJ  
appropriation account 拨款帐目 &I=o1F2B)  
Appropriation Bill 拨款法案 vfn[&WN]  
appropriation-in-aid system 补助拨款办法 7:F0?l*  
approved assets 核准资产 L/Kb\\f  
approved basket stock 认可一篮子证券 YGPb8!  
approved budget 核准预算 hzk!H]>E  
approved charitable donation 认可慈善捐款 .n+ ;&5  
approved charitable institution 认可慈善机构 {,uSDIOj$  
approved currency 核准货币；认可货币 @7"n X  
approved estimates 核准预算 >Z*b0j  
approved estimates of expenditure 核准开支预算 3mofp`e  
approved overseas insurer 核准海外保险人 ~q+AAWL  
approved overseas trust company 核准海外信托公司 Q?T+^J   
approved pooled investment fund 核准汇集投资基金 p#w8$Qjp  
approved provident fund scheme 认可公积金计划 (PH7nW7  
approved provision 核准拨款 4
Ia'Yr  
approved redeemable share 核准可赎回股份 U"|1@W#  
approved regional stock 认可地区性证券 |LJv*  
approved retirement scheme 认可退休金计划 Y?1T XsvF  
approved subordinated loan 核准附属贷款 c.1gQy$}|  
arbitrage 套戥；套汇；套利 CvRCcSJM\2  
arbitrageur 套戥者；套汇者 jFg19C{=X  
arbitrary amount 临时款项 ^!exH(g  
arrangement 措施；安排；协定 du}HTrsC  
arrears 欠款 ~M* UMF^  
arrears of pay 欠付薪酬 ~]no7O4  
arrears of revenue 逾期未收税款；逾期未收的帐项 O[$X36z  
articles of association 组织章程；组织细则；组织章程细则 7;@YR
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2{WZ?H93a  
ascertainment of profit 确定利润 ~sn3_6{  
"Asia Clear" “亚洲结算系统” v -)<nox  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .<%q9Jy#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 > .}G[C  
Asian Development Fund [ADF] 亚洲发展基金 `K0.6i [p  
Asian dollar bond 亚洲美元债券 xe6V7Wi/Tt  
Asian dollar market 亚洲美元市场 WwoT~O8R  
Asian dollar rate 亚洲美元利率 Ux?G:LLz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2\.23  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `Ivt)T+n;  
asked price 沽盘；喊价；索价；卖方报价 a}` M[%d7  
assessable income 应评税入息 fA?Wf[`x  
assessable loss 应评税亏损 f#AuZ]h  
assessable profit 应评税利润 3,i`FqQa  
assessable value 应评税值 8hy1yt6t4~  
assessed profit 估定利润 =;n>#<  
assessed value 经评估价值 ,0HID:&  
assessment 评税；评定；估价；评税单 OAo03KW  
assessment number 评税编号；估价编号 k}kwr[  
assessment of additional tax 补加税评税 Vm@VhCsp  
assessment of performance 业绩评估；实绩评价 =&-.]|t  
Assessor 评税主任 SK/}bZ;f  
asset price bubbles 资产价格泡沫 s$9ow<oi]  
asset-backed securities 具资产保证的证券 8Dxg6>  
assets accretion 资产增值 c 3| Lk7Q  
assets and liabilities 资产与负债 J+0 ?e9  
assets betterment statement 资产递增表；资产改进表 Tf$>^L  
assets lending 实物放款；有抵押贷款 S=< ]u  
assets of the company passing on the death 死者去世时转移的公司资产 v{lDEF@2^N  
assets pledged as security for liabilities 用作负债抵押的资产 b!SIs*  
assets portfolio 资产投资组合 +LWgby4q  
assets price 资产价格 4u|6^wu.I  
assets quality 资产质素 `.VkR5/  
assets realization 资产变现 |%X_<Cpk  
assets refinancing arrangement 资产再集资安排 Lrx"Hn{  
assets securitization 资产证券化 Tnf&32IA  
assets situated outside Hong Kong 在香港以外地方的资产 hI<$lEB  
assets stripping 削减资产；拆卖资产 9p02K@wkD  
assets value 资产值 @*T8>  
assignee 承让人 JZyEyN  
assignment 转让；转让书；转让契 7S&O{Q7)  
assignment of interest 权益转让 {[H#lX 4  
assignment of letters patent and trade mark 专利证书及商标转让 ^CDh! )  
assignment of property 物业转让；物业转让书 ONcS
,oHW  
assignment right 转让权 $:DL+E-}  
assignor 转让人 pek5P4W_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 eBECY(QMQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 OH+
2)X  
associate member 附属会员 %HZ!s `w_  
associated body corporate 相联法人团体 #eI`l`}  
associated company 相联公司；联属公司 l_q1h]/   
associated corporation 相联法团 7BA9zs392  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] h2]GV-  
公认会计师公会〔英国〕 Tkf4`Gxd  
Association of Futures Exchange Brokers 香港期货经纪协会 q*J-ii  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y3V47J2o  
association of underwriters 承保人组织 x4_FG{AIu  
assumption of control 接管 BxxqzN+  
assurance 担保；保险；转易；转易书 !.{{QwZ  
assurance of interest 权益的转易 {}PBYXR  
at 19XX price 按一九ＸＸ年价格计算 |-AR)Smt  
at a discount 按赔价计算；按贴水价格计算；打折扣 Zf\It<zT5  
at a premium 按溢价计算；按升水价格计算 ZcN%F)htm  
at call 通知付款；按通知 [;INVUwG^  
at constant market price 按固定市价计算 +7)/SQM5  
at constant price 按固定价格计算 0jefV*3qpB  
at cost 按成本计算 Lr(wS {  
at current market price 按当时市价计算；按现时市价计算 OEN'c0;5  
at current price 按当时价格计算；按现时价格计算 $0E_4#kwB  
at factor cost 按要素成本计算；按生产要素成本计算 L@5g#mSl  
at money-of-the-day price 按付款当日价格计算 K* 0]*am|v  
at or better 按指定或较佳价位〔买卖指令〕 fm%-wUgj  
at par 按面值计算；平价 ] yXrD`J!  
at sight 见票即付 {5:V hW}  
at the close 按收市盘 h5#V,$  
at the opening 按开市盘 @)wNINvD  
attestation 见证；见证条款 $3n@2 N`  
at-the-money option 平价期权 {~d8
_%:b  
attorney 受权人；受托代表人 .hXdXY  
attornment 新拥有人承认书 >*mLbp"  
attributable profit 可归属利润 J$<g"z3  
attributable share value 可归属股份价值 thSo,uGlW  
Auckland Stock Exchange 奥克兰证券交易所 cvf#^Cu   
auction 拍卖 !tD,phca~  
auctioneer 拍卖商 vo DTU]pf  
audit 审计；核数 bQM_rqjJGw  
Audit Commission 审计署 *[_>d.i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (PCv4:`g  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 {utIaMb]&v  
audit review 帐目审查 M%2F7 FY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !23#Bz7  
audited account 审计帐目；经审计的帐目 o93A:fc  
audited annual account 经审计的周年帐目 Y;'7Ek)  
audited balance sheet 经审计的资产负债表 MoP0qNk  
auditor 核数师；核数主任；审计师 rx#\Dc}  
auditor's certificate 核数师证明书；审计师证明书 fOyLBixR  
auditor's report 核数师报告；审计师报告 Ge;plD-f  
Aussie bond 澳元债券 P1 `-OM  
austerity budget 紧缩预算  HRKe 7#e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e$^O_e  
Australia All Ordinaries Index 澳洲所有普通股票指数 v2Bks2  
Australian Dollar [AUD] 澳元 )#dP:  
Australian Options Market 澳大利亚期权市场 }A"%YDrNbG  
Australian Securities Commission 澳洲证券事务监察委员会 Y<S,Xr;J:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1vQj` F  
Australian Stock Exchange 澳大利亚证券交易所 ,Mwj`fgh
 
Austrian Schilling [ATS] 奥地利先令 >p 7e6%  
authentication 认证；鉴证 m+Yj"RMx&  
authority to purchase 委托购买证；委购书 G =+sW  
authorization 认可；核准；授权；授权书 ~WJEH#  
authorization by direction 指示授权 i-E~ZfJ  
authorization by instruction 指令授权 bgm$<;`U  
authorization by warrant 令状授权 r=+r5k"`  
authorization of unit trust 单位信托的认可 !f\y3p*j  
authorized agent 指定代理人 *Gm
%Dn  
authorized capital 法定资本
.;n<k  
authorized clerk 出市员 0%^m  
authorized dealer 认可交易商 Rd5r~iT
 
authorized financial institution 认可财务机构 $vdGkz@6  
authorized fund 认可基金 wYS,|=y  
authorized fund house 获授权的基金公司；认可基金公司 rK2*DuE  
authorized institution 认可机构 fV_(P_C  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .Tdl'y:..  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %97IXrE  
authorized insurer 获授权保险人；获认可承保人 LRv-q{jP;  
authorized investment 特准投资项目 Tc
`LY/%Od  
authorized person 获授权人 d]k>7.  
authorized representative 获授权代表 y?M99Vo4?  
authorized share capital 法定股本 %9=^#e+pE  
automated quotation system 自动报价系统 eGblQGRS  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u[^(s_  
自动交易系统〔香港期货交易所有限公司〕 J%;TK6  
automatic adjustment mechanism 自动调整机制 8lt P)K4  
automatic adjustment system 自动调整系统 UtiS?w6  
Automatic Clearing House 自动票据交换所 c`y[V6q9  
automatic exchange rates accumulation system 自动化汇率累集系统 G;MgrA#\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;EE*#"IJ  
automatic teller machine [ATM] 自动柜员机 }yU,_:  
autopay 自动转帐 >=i47-H  
available assets 可用资产 h.g11xa  
available fiscal reserve 现存财政储备 ]`y4n=L
.  
available profit 可用利润 OlFls 8#>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 pP)0 l  
average 平均；平均数；海损 !w98[BE7  
average basic salary 平均基本薪金 9+SeG\Th  
average consumer expenditure 平均消费开支；一般消费开支 w-|i8%X  
average cost 平均成本 ^&DHBx"J  
average cost of land production 增辟土地平均成本 ^C@uP9g  
average daily turnover 平均每日成交额 `qSNS->  
average daily wage rate 平均每日工资率 p(~>u'c  
average expenditure pattern 平均开支模式 4fZ$&)0&  
average growth rate 平均增长率 ALwkX"AN  
average net fixed assets 固定资产平均净值 vBQ5-00YY=  
average of relatives 相对价格平均数 lb&tAl"D  
average price 平均价格 ((Ec:(:c  
average propensity to consume 平均消费倾向；一般消费倾向 =6q?XOM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 mhp5}  
average rate 平均率 #* 
S0d1  
average revenue 平均收入；平均收益 P~i^V;g  
average stock 平均库存；平均存货 VE6T&fz`  
average yearly rent 平均年租 .F?yt5{5No  
avoidance of double taxation 避免双重课税 pR&cdORsP  
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 q!""pr<n  
. %tc7`k8  
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