一些有用的会计术语(也不知道发的地方对不对)A

A: *P!s{i  
A share Ａ股；甲类股份 |CIC$2u  
abatement of tax 减税；减扣免税额 blahi]{Y9  
ABN AMRO Bank N.V. 荷兰银行 +?[BU<X6u  
above-the-line expenditure 线上项目支出；经常预算支出 _6MdF<Xb/  
above-the-line receipt 线上项目收入；经常预算收入 .et ^4V3  
ABSA Asia Limited 南非联合亚洲有限公司 KzphNHd  
absolute change 绝对数值变更 ``u:l
L  
absolute expenditure 实际开支
DI1(`y  
absolute guideline figure 绝对准则数字 __I/F6{ 9V  
absolute interest 绝对权益 ^:u?ye;  
absolute order of discharge 绝对破产解除令 3F+Jdr'  
absolute profit margin 绝对利润幅度 BAV>o|-K  
absolute value 实值；绝对值 0y~<%`~  
absolutely vested interest 绝对既得权益 ,O]l~)sr|  
absorbed cost 已吸收成本；已分摊成本 4Po)xo  
absorption 吸收；分摊；合并 XV>&F{  
absorption rate 吸收率；摊配率；分摊率 inAAgW#s}  
ACB Finance Limited 亚洲商业财务有限公司 <x0H@?f7  
acceptable form of reciprocity 合理的互惠条件 \:v$ZEDJ>  
acceptable rate 适当利率；适当汇率 7NL%$Vf  
acceptance agreement 承兑协议 d-B7["z,  
acceptance for honour 参加承兑 S&(^<gwl  
acceptor 承兑人；接受人；受票人
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acceptor for honour 参加承兑人 [ohBPQO  
accident insurance 意外保险 \.#p_U5In  
Accident Insurance Association of Hong Kong 香港意外保险公会 A&,,9G<  
accident insurance scheme 意外保险计划 1ibnx2^YB  
accident year basis 意外年度基准 R^n@.^8s  
accommodation 通融；贷款 ,*Z.  
accommodation bill 通融票据；空头票据 HjA_g0u  
accommodation party 汇票代发人 p'f%%#I  
account balance 帐户余额；帐户结余 ys'T~Cs  
account book 帐簿 @hif$  
account collected in advance 预收款项 v,OpTu
:1  
account current book 往来帐簿 u6Je@e_!  
account of after-acquired property 事后取得的财产报告 syPWs57pH  
account of defaulter 拖欠帐目 + G;LX'B  
account payable 应付帐款 BqH]-'1G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zhblLBpeE\  
account receivable 应收帐款 SDYv(^ f ,  
account receivable report 应收帐款报表 2c(aO[%h9  
account statement 结单；帐单；会计财务报表 Jblj^n?Bm  
account title 帐户名称；会计科目 A8DFm{})c  
accountant's report 会计师报告 3yA2WW  
Accountant's Report Rules 会计师报告规则 ,v9f~qh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7N=-Y>$X  
Accounting Arrangements 《会计安排》 ROc`BH=  
accounting basis 会计基础 -#s [F S  
accounting by Official Receiver 破产管理署署长呈交的帐目 j_cs;G: "  
Accounting Circular 《会计通告》 U@F)2?  
accounting class 会计类别 "TS  
accounting date 记帐日期；会计结算日期
H'=(`  
accounting for money 款项核算 e3(/qMl  
Accounting Officer 会计主任 WYrI|^[>  
accounting period 会计报告期；会计期 6#e::GD  
accounting policy 会计政策；会计方针 lfN~A"X  
accounting practice 会计惯例 JC#>Td  
accounting principle 会计准则 .S?pG_n]f  
accounting record 会计记录 (%_n!ip^  
accounting report 会计报告 -JT/9IQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'h1b1,b~  
Accounting Society of China 中国会计学会 T=Z.TG|lIx  
accounting statement 会计报表 v2+!1r7@  
accounting system 会计制度；会计系统 ^tH#YlV4>9  
accounting transaction 会计事项；帐务交易 hk>;pU(  
accounting treatment 会计处理 MJ{%4S{K,p  
accounting year 会计年度 )ChqATKg  
accretion 增值；添加 kA wNly  
accrual 应计项目；应累算数目 i38[hQR9a  
accrual basis 应计制；权责发生制 [KJ q  
accrual basis accounting 应计制会计；权责发生制会计 q,>?QBct*  
accrue 应累算；应计 YDC&u8  
accrued benefit 应累算利益 ZD>a>]  
accrued charges 应计费用 TX [%(ft  
accrued cumulative preference share dividend 应累算的累积优先股股息 qMYe{{r  
accrued expenses 应累算费用 8,"yNq  
accrued interest payable 应付利息；应计未付利息 Q{g;J`Z)p  
accrued interest receivable 应收利息；应计未收利息 Tr&M~Lgb)  
accrued right 累算权益 {aYY85j  
accruing profit 应累算的利润 SHVWwoieT  
accumulated fiscal reserve 累积财政储备 ;gg\;i}^  
accumulated profit 累积利润；滚存溢利 13hE}g;.  
accumulated reserve 累积储备 K(}AX+rIg  
accumulation of surplus income 累积收益盈余 g\SrO {*  
acquired assets 既得资产 ,XkGe  
acquisition 收购；购置；取得 5ETip'<KT6  
acquisition cost 购置成本 @`36ku  
acquisition expenses 购置费用 "=/ f$Xf  
acquisition of 100% interest 收购全部股权 _aWl]I){5  
acquisition of control 取得控制权 >Z.\J2wM<j  
acquisition of fixed assets 购置固定资产 6uPcXd:8ZR  
acquisition of shell “买壳” 5ExDB6Bx@y  
acquisition price 收购价 q.YfC  
act of God 天灾 ~]C%/gEh  
acting partner 执事合伙人 8flOq"uK^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [U@;\V$  
active partner 积极参与的合伙人 UBv@+\Y8m  
active trading 交投活跃 v *-0M  
actual circulation 实际流通 vmTs9"ujF,  
actual cost 实际成本 PQN@JaD  
actual expenditure 实际开支；实际支出 +HT1ct+dI  
actual income 实际入息；实际收入；实际收益 3*UR3!Z9 *  
actual market 现货市场 LUX*P7*B  
actual price 现货价；实际价格 vQ}6y  
actual profit 实际利润 b75$?_+  
actual quotation 实盘；实际价位；实际报价 8I;XS
14Q  
actual year basis 按实际年度计算 u"1rF^j6k  
actuals 实货 s*/bi W  
actuarial investigation 精算调查 q$(5Vd:  
actuarial principle 精算原则 bg,9@ }"F  
actuarial report 精算师报告 Cqii}  
Actuarial Society of Hong Kong 香港精算学会 RwI[R)k  
actuarial valuation 精算师估值 6z0@I*  
actuary 精算师 Fs_]RfG  
ad referendum agreement 暂定协议；有待覆核的协定 YKmsQ(q`N  
ad valorem duty 从价税；按值征税 %WTEv?I{Ga  
ad valorem duty system 从价税制 d[p;T\?"  
ad valorem fee 从价费 8mTM$#\  
ad valorem tariff 从价关税 l5xCz=d
w  
additional allowance 额外免税额 lKWPTCU  
additional amount for unexpired risk 未过期风险的额外款额 ~S,p?I  
additional assessable profit 补加应评税利润 zaTb~#c_  
additional assessment 补加评税 7\]E~/g  
additional commitment 额外承担 ]?O2:X  
additional commitment vote 额外承担拨款 @Jm7^;9/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /S5|wNu  
additional dependent parent allowance 供养父母额外免税额 <@wj7\pQ  
additional provision 额外拨款 9,j-Vp!G  
additional stamp duty 附加印花税 [r+ZE7$2b"  
additional tax 补加税罚款；补加税款 hpTDxh'?$C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :cu#V  
adjudged bankrupt 被裁定破产 qyC=(v  
adjudicated bankrupt 裁定破产人 'r1LSht'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )
^||\G  
adjudication of bankruptcy 裁定破产；宣告破产 zDhB{3-Q1{  
adjudication of insolvency 裁定无力偿还债务 H{J'# 9H  
adjusted actual 经调整的实数；调整后的实数 g~V+4+  
adjusted current assets 经调整的流动资产；调整后的流动资产 GdV1^`M6  
adjusted figure 经调整的数字；调整后的数额 ~Tbj=f  
adjusted liabilities 经调整的负债；调整后的负债 ~qe%Yq  
adjusted loss 经调整的亏损；调整后的亏损 7dsefNPb  
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 wo_,Y0vfB  
adjusted profit 经调整的利润；调整后的利润 fb8%~3
i>  
adjusted surplus 经调整的盈余额；调整后的盈余额 sGh(#A0Pt  
adjusted value 经调整的价值；调整后的价值 2(5ebe[
 
adjustment 调整；修订；理算〔保险〕 qTZFPfyU  
adjustment centre 调剂中心 n  -(  
adjustment lag 调整过程的时间差距；调整时差 su*Pk|6%  
adjustment mechanism 调整机制 T91moRv  
adjustment of loss 亏损调整 W>-Et7&2  
adjustment process 调整过程；调整程序 A_Frk'{qhB  
adjustment range 调整幅度 .EM`.  
administered exchange rate 受管制汇率 8-<:
i  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0TpK#OlI|c  
administration expenses 行政费用 qC F5~;7  
administration fee 手续费；行政费 ][}0#'/mV  
administration in bankruptcy 破产管理 O G<,- 7  
administration order 遗产管理令 c'/l,k  
administrator 管理人；遗产管理人 'y8]_K*  
administrator of the estate 遗产管理人 U9b?i$  
admission of debt 债项承认书 .bBdQpF-  
admission of proof 接纳债权证明 Y0eE-5F,  
advance 放贷款项；垫付款项；预支款项；预付款项 {(r6e  
advance account 暂支帐目；预付款帐户 L(&&26Y  
advance compensation 预付补偿金 quY:pqG38q  
advance from shareholder 股东垫款 ca+5=+X7  
advance pending reimbursement 预支以待日后付还 eX@L3BKp  
advanced economy 先进经济体系 q, O$ %-70  
advancement 预付；预付财产 n; {76Q  
advances warrant 垫款令 ;a:[8Yi  
advancing 贷出 LL:_L<  
adverse balance 逆差 %*BlWk!Q  
adverse exchange 逆汇
boDt`2=  
advertisement addressed to shareholders 在报章刊登的致股东通告 }&_/PA0j  
advice for collection 托收通知书 ]_N|L|]M  
advice of drawing 提款通知书；汇票通知书
ER,1(1]N  
advice of payment 付款通知 )"Ztlhs`#  
Advisory Committee [Securities and Futures Commission] d!eYqM7-G  
谘询委员会〔证券及期货事务监察委员会〕 @)J+,tg/7  
Advisory Committee on Diversification 经济多元化谘询委员会 M4as  
affidavit 誓章；遗产申报誓章 iY21Q
l%  
affidavit of no receipt 述明无收款的誓章 J2:y6kGj>  
affiliate 联号；联营公司；附属公司 &b:1I7Cp*  
affiliated company 附属公司；联号；联营公司 /?SLdW  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lg^Z*&(  
affordability 负担能力 7uzkp&+:  
African Development Bank [AfDB] 非洲开发银行 9a8cRt6knO  
after-acquired property 事后取得的财产 |i++0BU  
after-hours dealing 市后交易 6}r`/?"A1  
after-tax profit 税后盈利；税后利润；税后溢利 0_88V  
agency agreement 代理协议 (o`{uj{
!  
agency expenses 代理机构的开支 x7O-Y~[2  
agency fee 代理费 2}8v(%s p  
Agency Law 《代理法》 |\pbir  
agent 代理人；承销人 #U14-
^7  
agent of company 公司代理人 3Z1CWzq(  
agent's fee 代理人费；经纪费 O({2ivX  
aggregate 总计；总数；总体数字 S]+:{9d  
aggregate amount 总款额；总额 K6R.@BMN  
aggregate assets and liabilities 总体资产与负债 TYW&!sm  
aggregate at constant price 按固定价格计算的总体数字 wmTb97o
 
aggregate demand 总需求 d3xmtG {i  
aggregate gross position 总持仓量 F6z%VWU  
aggregate limit 总限额 'inFKy'H  
aggregate of salaries tax 合计薪俸税 )ut&@]  
aggregate performance 总体表现；总体业绩 F w?[lS  
aggregate supply 总体供应 M3.do^ss  
aggregate surplus 总盈余 {.XEL   
aggregate total 整体总额 YPxM<Gfa8  
aggregate value 总值；合计价值 .SWlp2!M5  
aggregated basis 合计基准 _*f`iu:`  
aggregated net chargeable income 合计应课税入息实额 7 qS""f7  
aggregation 合并计算；合计；总和 _bNzX
F  
aggregation of incomes of husband and wife 夫妇入息合并计算 hIT+gnhh  
aggregation of property 财产的总和 >7 ="8  
agio 差价；贴水 i{`:(F5*  
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》 v/_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c Vc-  
《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》 r]6
C  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?`?)QE8  
《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》 nR*ryv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *WuID2cOI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zolt$p  
agreement for a settlement 授产协议 2WdyxjQ  
agreement for assignment 转让协议 7<*yS310
 
agreement for sale 售卖协议；买卖协议 +~
p88;  
agreement for sale and purchase 买卖协议 -q

Ga]a  
agreement for the payment of interest 支付利息协议 m^zUmrj[  
agreement for the repayment of money 还款协议 +L;e^#>d  
agreement of reinsurance 再保险协议 HAa;hb  
Agricultural Bank of China 中国农业银行 *}*FX+px)  
air passenger departure tax 飞机乘客离境税 Fe4(4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 p>huRp^w  
airport tax 机场税 $&n=$C&x  
alcohol duty 酒精税 F1yqxWHeo  
alienation 让与；让渡；转让 a^I\ /&aw'  
alimony 生活费；赡养费 aht[4(XH5  
All Ordinaries Index [AOI] 所有普通股指数 #"G]ke1l$  
all risks 全险；综合险 lgk.CC  
All Sales Record for Stock Market 《股票市场成交报告》 )?anOD[  
Allied Capital Resources Limited 新联财务有限公司 9w7n1k.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tVN  
allocation letter 拨款信件 2fL;-\!y(  
allocation of fund 分配款项；预留款项 'DCTc&J['  
allocation of profit 利润分配；溢利分配 %iQD /iT5  
allocation warrant 拨款令 8)_XJ"9)G  
allotment 分配；配股 bE !GJZ  
allotment notice 股份配售通知；配股通知 _z|65H  
allotment of shares 股份分配 C&
(N I  
allowable 可获宽免；免税的 Tw-;7Ae  
allowable business loss 可扣除的营业亏损 ``hf=`We  
allowable expenses 可扣税的支出 gtppv6<Mj4  
allowance 免税额；津贴；备抵；准备金 !2f[}.6+  
allowance for debts 债项的免税额 asppRL||  
allowance for depreciation by wear and tear 耗损折旧免税额 8.O8No:'&  
allowance for funeral expenses 殡殓费的免税额 I=`U7Bis"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Fj2BnM3#  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;~m8;8)  
allowance to debtor 给债务人的津贴 ,s"^kFl  
alteration of capital 资本更改 #V~me  
alternate trustee 候补受托人 f6&iy$@   
amalgamation 合并 0Qf,@^zL*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sBT2j~jhJ  
ambit of charges 征税范围；收费范围 [M=7M}f;  
amended valuation 经修订的估值 ig/xv  
American Commodities Exchange 美国商品交易所 "ut39si  
American Express Bank Limited 美国运通银行 z7fp#>uw  
American Stock Exchange 美国证券交易所 I 
7{T  
amortization 摊销 #Lh;CSS  
amount due from banks 存放银行同业的款项 *nkoPVpC  
amount due from banks abroad 存放海外银行同业的款项 R{SF(g3  
amount due from holding companies 控股公司欠款 ivJ@=pd)B  
amount due from local banks 存放本港银行同业的款项 nksLWfpG?B  
amount due to banks 银行同业的存款 
'a@/vx&J  
amount due to banks abroad 海外银行同业的存款 KW pVw!  
amount due to holding companies 控股公司存款 <h0?tv]  
amount due to local banks 本港银行同业的存款 rlOAo`hd  
amount due to outport banks 外埠银行同业的存款 Rl?_^dPx  
amount for note issue 发行纸币的款额 ia!y!_L\'  
amount of bond 担保契据的款额 YJT&{jYi  
amount of consideration 代价款额 OrY/`+Cog  
amount of contribution 供款数额 12b(A+M   
amount of indebtedness 负债款额 r@H /kD  
amount of principal of the loan 贷款本金额 (x;@%:3j$  
amount of rates chargeable 应征差饷数额 nFHUy9q  
amount of share capital 股本额 oqO(PU  
amount of sums assured 承保款额 @@Kp67Iv  
amount of variation 变动幅度 8V`WO6*  
amount of vote 拨款数额 EE06h-ns  
amount payable 应付款额 &5B'nk"  
amount receivable 应收款额 vXrx{5gz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3 /g~A{  
analysis 分析 (c=6yV@  
ancillary risk 附属风险 \ C+~m  
annual account 周年帐目；周年帐目报表；年度决算；年结 - M4JJV(  
annual accounting date 年结日期 dO! kk"qn  
annual allowance 每年免税额；年积金；年度津贴；年津 ^BikV  
annual balance 年度余额 *av<E  
annual disposable income 每年可动用收入 E Nhl&J  
annual estimates 周年预算 Q{>+ft U  
annual fee 年费 -b9\=U[  
annual general meeting 周年大会 @=}0`bE  
annual growth rate 年增率；每年增长率 SJn;{X>)q  
annual long-term supplement 长期个案每年补助金 [}E='m}u9+  
annual pensionable emolument 可供计算退休金的年薪 /[ 5gX^A  
annual report 年报 On9A U:\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6*78cg Io  
annual return 周年报表；周年申报表；每年报税表格 Rq'S>#e  
Annual Return Rules 《周年报表规则》 PR#exm&  
annual review of consumer prices 每年消费物价回顾 nv|NQ Tk  
annual roll-forward basis 逐年延展方式 7rc0yB  
annual salary 年薪 X9W@&zQ  
annual statement 年度报表；年度决算表 ]8_NZHld  
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 6 $4[gcL'  
annuitant 年金受益人 y}" O U  
annuity 年金 K_|k3^xx"  
annuity contract 年金合约 NX*Q F+  
annuity on human life 人寿年金 O`IQ(,yef  
antecedent debt 先前的债项 )-I {^(  
ante-dated cheque 倒填日期支票  dVtG/0  
anticipated expenditure 预期开支 6_GhO@lOG  
anticipated net profit 预期纯利 itt3.:y  
anticipated revenue 预期收入 S6Q  
anti-inflation measure 反通货膨胀措施 qZ}^;)a^  
anti-inflationary stance 反通货膨胀立场 vxBgGl  
apparent deficit 表面赤字 C!<Ou6}!b  
apparent financial solvency 表面偿债能力 XPXIg  
apparent partner 表面合伙人 )4e.k$X^  
application for personal assessment 个人入息课税申请书 vtg!8u4  
application of fund 资金应用 [6Izlh+D  
application to release as liquidator and to destruct the books of accounts and documents cKca;SNql1  
申请免除清盘人职务及毁灭帐簿与文件 r,73C/*&/  
appointed actuary 委任精算师 'x#~'v
*  
appointed auditor 委任核数师；委任审计师 :'X&bn  
appointed trustee 委任的受托人 {I%cxQ#y  
appointer 委任人 ?=Z?6fw  
apportioned pro rata 按比例分摊 UmP/h@8  
apportionment 分配；分摊 @1roe G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pK>N-/?a  
apportionment formula 分摊方程式 XJ;57n-?  
apportionment of estate duty 遗产税的分摊 ?=sDM& '  
appraisal 估价；评估 J/y83@  
appreciable growth 可观增长 @Md/Q~>  
appreciable impact 显着影响 yLvDMPj  
appreciable increase 可观增长 iHM%iUV  
appreciation 增值；升值 UERLtSQ  
appreciation against other currencies 相对其他货币升值 .5_2zat0H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~w+c8c8pW  
appreciation tax 增值税 AlaW=leTe  
appropriation 拨款；拨用；拨付 cA?W7D  
appropriation account 拨款帐目 {UI+$/v#  
Appropriation Bill 拨款法案 y%cP1y)  
appropriation-in-aid system 补助拨款办法 xef% d G.  
approved assets 核准资产 g wRZ%.Cn  
approved basket stock 认可一篮子证券 |tH4:%Q'  
approved budget 核准预算 Q~ w|#  
approved charitable donation 认可慈善捐款 0 1rK8jX  
approved charitable institution 认可慈善机构 W' VslZG  
approved currency 核准货币；认可货币 i>`%TW:g  
approved estimates 核准预算 Naf0)3q>!  
approved estimates of expenditure 核准开支预算 v0{i0%d,?  
approved overseas insurer 核准海外保险人 W:2( .?  
approved overseas trust company 核准海外信托公司 kiaw4_  
approved pooled investment fund 核准汇集投资基金 Ty?cC**  
approved provident fund scheme 认可公积金计划 q6luUx,@m  
approved provision 核准拨款 *Hn8)x}E  
approved redeemable share 核准可赎回股份 _ ]ipajT  
approved regional stock 认可地区性证券 D#C~pdp  
approved retirement scheme 认可退休金计划 7&)bJ@1U  
approved subordinated loan 核准附属贷款 eu-*?]&Di  
arbitrage 套戥；套汇；套利 [q[Y~1o/&H  
arbitrageur 套戥者；套汇者 P/eeC"  
arbitrary amount 临时款项 }j)e6>K])  
arrangement 措施；安排；协定 'rkdZ=x{
 
arrears 欠款 zR:L!S  
arrears of pay 欠付薪酬 A|4[vz9>H  
arrears of revenue 逾期未收税款；逾期未收的帐项 <)H9V-5aZ  
articles of association 组织章程；组织细则；组织章程细则 ""G'rN_=Bi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'n3uu1C  
ascertainment of profit 确定利润 %J?xRv!  
"Asia Clear" “亚洲结算系统” Ffz,J6b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 JX;G
<lev  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 FDs>m #e  
Asian Development Fund [ADF] 亚洲发展基金 )Nw8O{\  
Asian dollar bond 亚洲美元债券 YK'<NE3 4  
Asian dollar market 亚洲美元市场 n b?lTX~  
Asian dollar rate 亚洲美元利率 .|70;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |0b`fOS  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 I+!
0O  
asked price 沽盘；喊价；索价；卖方报价 kgP0x-Ap  
assessable income 应评税入息 aB&&YlR=n<  
assessable loss 应评税亏损 f}P3O3Yv&  
assessable profit 应评税利润 !*N@ZL&X  
assessable value 应评税值 Bnxm HGP#&  
assessed profit 估定利润 F^;ez/Gl  
assessed value 经评估价值 gR;i(81U  
assessment 评税；评定；估价；评税单 r`d4e,(  
assessment number 评税编号；估价编号 \~$#1D1f  
assessment of additional tax 补加税评税 N~)_DjQP5  
assessment of performance 业绩评估；实绩评价 FTUv IbT  
Assessor 评税主任 LU%E:i|  
asset price bubbles 资产价格泡沫 yR{3!{r3(  
asset-backed securities 具资产保证的证券 f.$af4 u  
assets accretion 资产增值 C_JNX9wv  
assets and liabilities 资产与负债 qo bc<-  
assets betterment statement 资产递增表；资产改进表 *.t7G  
assets lending 实物放款；有抵押贷款 .W!i7  
assets of the company passing on the death 死者去世时转移的公司资产 (hbyEQhF  
assets pledged as security for liabilities 用作负债抵押的资产 O_7|C\]  
assets portfolio 资产投资组合 VY4yS*y  
assets price 资产价格 _]H&,</  
assets quality 资产质素 yvB.&<]No  
assets realization 资产变现 Z@!+v19^  
assets refinancing arrangement 资产再集资安排 n
Dxz~8  
assets securitization 资产证券化 !_)[/q"  
assets situated outside Hong Kong 在香港以外地方的资产 VpDbHAg  
assets stripping 削减资产；拆卖资产 BW4J>{  
assets value 资产值 htF] W|z  
assignee 承让人 T(Eugl"  
assignment 转让；转让书；转让契 HIZe0%WPw  
assignment of interest 权益转让 rjYJs*#  
assignment of letters patent and trade mark 专利证书及商标转让 '5$b-x6F  
assignment of property 物业转让；物业转让书 >|UOz&  
assignment right 转让权 j A%u 5V  
assignor 转让人 /*
mI<[xb  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^<2p~h0 \  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 8&slu{M- t  
associate member 附属会员 +cN8Y}V  
associated body corporate 相联法人团体 X l5 A 'h  
associated company 相联公司；联属公司 1mG-}  
associated corporation 相联法团 kt:! 7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vl:KF7:#m  
公认会计师公会〔英国〕 @\#td5'  
Association of Futures Exchange Brokers 香港期货经纪协会 tGa8W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Gyc]?m  
association of underwriters 承保人组织 (f"4,b^]  
assumption of control 接管 yY q,*<G  
assurance 担保；保险；转易；转易书 [{,1=AB  
assurance of interest 权益的转易 `[ir}+S  
at 19XX price 按一九ＸＸ年价格计算 CLRdm^B  
at a discount 按赔价计算；按贴水价格计算；打折扣 SwMc pNo  
at a premium 按溢价计算；按升水价格计算  2JBR)P  
at call 通知付款；按通知 4,DeHJjAlE  
at constant market price 按固定市价计算 Y$@?.)tY  
at constant price 按固定价格计算 Lp9E:D->  
at cost 按成本计算 oCz/HQoBk  
at current market price 按当时市价计算；按现时市价计算 &F~T-i>X  
at current price 按当时价格计算；按现时价格计算 vEJbA  
at factor cost 按要素成本计算；按生产要素成本计算 <)D$51 &0  
at money-of-the-day price 按付款当日价格计算 9\7en%(M  
at or better 按指定或较佳价位〔买卖指令〕 3.y vvPFEM  
at par 按面值计算；平价 }qD\0+`qi  
at sight 见票即付 5=ryDrx  
at the close 按收市盘 Q^")jPd  
at the opening 按开市盘 _oeS Uzq.  
attestation 见证；见证条款 oUlVI*~ND  
at-the-money option 平价期权 ujpJ@OWj  
attorney 受权人；受托代表人 3^yK!-Wp(  
attornment 新拥有人承认书 Nj/ x. X  
attributable profit 可归属利润 jmZI7?<z  
attributable share value 可归属股份价值 utV_W&  
Auckland Stock Exchange 奥克兰证券交易所 TM%%O :3  
auction 拍卖 + {'.7#  
auctioneer 拍卖商 uwGc@xOgg,  
audit 审计；核数 zdam^o  
Audit Commission 审计署 Zj'9rXhrM1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m)v&v6  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 'm$L Ij?@  
audit review 帐目审查 )9]PMA?u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p4Z(^+Aa  
audited account 审计帐目；经审计的帐目 l.M0`Cn-%  
audited annual account 经审计的周年帐目 Iu=(qU  
audited balance sheet 经审计的资产负债表 f3y=Wxk[  
auditor 核数师；核数主任；审计师 c-sfg>0^  
auditor's certificate 核数师证明书；审计师证明书
El8,,E  
auditor's report 核数师报告；审计师报告 |2A:eI8 ^  
Aussie bond 澳元债券 dk^~;m#iN  
austerity budget 紧缩预算 K{+2G&i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 KMax$  
Australia All Ordinaries Index 澳洲所有普通股票指数 fp"W[S|uL  
Australian Dollar [AUD] 澳元 4#Jg9o   
Australian Options Market 澳大利亚期权市场 O;3>sLgc  
Australian Securities Commission 澳洲证券事务监察委员会 p5*EA x  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =7UsVn#o  
Australian Stock Exchange 澳大利亚证券交易所 ^S; -fYW2  
Austrian Schilling [ATS] 奥地利先令 GTHt'[t@;  
authentication 认证；鉴证 VUuE T  
authority to purchase 委托购买证；委购书 m9;SrCN_  
authorization 认可；核准；授权；授权书 v`T c}c '  
authorization by direction 指示授权 qf-8<{T  
authorization by instruction 指令授权 )boE/4  
authorization by warrant 令状授权 -mh3DhJ,  
authorization of unit trust 单位信托的认可 'V>-QD%1  
authorized agent 指定代理人 (/$^uWj  
authorized capital 法定资本 RxQ*  
authorized clerk 出市员 {{!-Gr  
authorized dealer 认可交易商 Q+{n-? :  
authorized financial institution 认可财务机构 Nz-&MS  
authorized fund 认可基金 );YDtGip J  
authorized fund house 获授权的基金公司；认可基金公司 #w=~lq)9  
authorized institution 认可机构 eyxW 0}[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2~[juWbz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [nh>vqum  
authorized insurer 获授权保险人；获认可承保人 kq-) ^,{y  
authorized investment 特准投资项目 o2ECG`^b  
authorized person 获授权人 8{ I|$*nB  
authorized representative 获授权代表 ;kKyksxlD  
authorized share capital 法定股本 dc'Y`e  
automated quotation system 自动报价系统 izR"+v  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~}Pfu  
自动交易系统〔香港期货交易所有限公司〕 P$,Ke<  
automatic adjustment mechanism 自动调整机制 EdX$(scu~B  
automatic adjustment system 自动调整系统 NHE18_v5  
Automatic Clearing House 自动票据交换所 ~V6D<  
automatic exchange rates accumulation system 自动化汇率累集系统 NxILRKwO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0"SU_jQzv  
automatic teller machine [ATM] 自动柜员机 Iga024KR  
autopay 自动转帐 \b>]8Un"  
available assets 可用资产 ~VB1OLgv#.  
available fiscal reserve 现存财政储备 Dt1jW  
available profit 可用利润 4I[P>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B<C&xDRZ0  
average 平均；平均数；海损 2`-Bs  
average basic salary 平均基本薪金 ,]D,P  
average consumer expenditure 平均消费开支；一般消费开支 w!XD/jN  
average cost 平均成本 QZ8IV>  
average cost of land production 增辟土地平均成本 -Qe'Y
By:  
average daily turnover 平均每日成交额 Uw:"n]G]D?  
average daily wage rate 平均每日工资率 M3au{6y  
average expenditure pattern 平均开支模式 d_P` qA  
average growth rate 平均增长率 T> p&$]OG  
average net fixed assets 固定资产平均净值 hqdDm  
average of relatives 相对价格平均数 $pz/?>!  
average price 平均价格 +cRn%ioVi  
average propensity to consume 平均消费倾向；一般消费倾向 [N'h%1]\  
average propensity to save 平均储蓄倾向；一般储蓄倾向
t#yuOUg  
average rate 平均率 3(UVg!t  
average revenue 平均收入；平均收益 V VCZ9MVJ  
average stock 平均库存；平均存货 uw8f ~:LT  
average yearly rent 平均年租 y)<q/  
avoidance of double taxation 避免双重课税 2A!FDr~cdT  
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 @%SQFu@FJ  
D&zle~" J  
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