一些有用的会计术语(也不知道发的地方对不对)A

A: =eW4?9Uq  
A share Ａ股；甲类股份 ^2rj);{V  
abatement of tax 减税；减扣免税额 [N4N7yF  
ABN AMRO Bank N.V. 荷兰银行 ;DZj.|Sj+  
above-the-line expenditure 线上项目支出；经常预算支出 A~>B?Wijqg  
above-the-line receipt 线上项目收入；经常预算收入 `:r-&QdU o  
ABSA Asia Limited 南非联合亚洲有限公司 q$v0sTk0Y  
absolute change 绝对数值变更 k-^^A
o*@  
absolute expenditure 实际开支 8|i<
4>  
absolute guideline figure 绝对准则数字 V:5aq.o!  
absolute interest 绝对权益 G2!<C-T{2  
absolute order of discharge 绝对破产解除令 4<1V  
absolute profit margin 绝对利润幅度 c1_Z
i  
absolute value 实值；绝对值 @zw&-b:qI  
absolutely vested interest 绝对既得权益 N,9~J"z  
absorbed cost 已吸收成本；已分摊成本 W4nn)qBrh  
absorption 吸收；分摊；合并 ,s}&|+ '"  
absorption rate 吸收率；摊配率；分摊率 uInI{>  
ACB Finance Limited 亚洲商业财务有限公司 (?,jnnub  
acceptable form of reciprocity 合理的互惠条件 ESIJ QM-[+  
acceptable rate 适当利率；适当汇率 H[pvC=O=  
acceptance agreement 承兑协议 NzhWGr_x'  
acceptance for honour 参加承兑 T&S=/cRBK}  
acceptor 承兑人；接受人；受票人 nZNS}|6  
acceptor for honour 参加承兑人 :si&A;k  
accident insurance 意外保险 X[w]aJnAr  
Accident Insurance Association of Hong Kong 香港意外保险公会
M!gu`@@}F  
accident insurance scheme 意外保险计划 ?AxB0d9z  
accident year basis 意外年度基准 &dw=jHt  
accommodation 通融；贷款 69ycP(  
accommodation bill 通融票据；空头票据 }>,%El/  
accommodation party 汇票代发人 Jz&dC  
account balance 帐户余额；帐户结余 kMEXgzl  
account book 帐簿 5?(dI9A"K  
account collected in advance 预收款项 T51oNO%^  
account current book 往来帐簿 @sd
{V  
account of after-acquired property 事后取得的财产报告 =:R${F  
account of defaulter 拖欠帐目 qOyS8tA.H  
account payable 应付帐款 n@C#,v#^0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 m\ qR myO  
account receivable 应收帐款 SZ4@GK  
account receivable report 应收帐款报表 Ft:_6T%  
account statement 结单；帐单；会计财务报表 XWz~*@ci  
account title 帐户名称；会计科目 }VH2G94Ll  
accountant's report 会计师报告 =q"0GUei3  
Accountant's Report Rules 会计师报告规则 q9^.f9-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 NFur+zwv  
Accounting Arrangements 《会计安排》 ">fRM=fl  
accounting basis 会计基础 JiA1yt  
accounting by Official Receiver 破产管理署署长呈交的帐目 5(Q-||J  
Accounting Circular 《会计通告》 GV9pet89yu  
accounting class 会计类别 n|QA\,=  
accounting date 记帐日期；会计结算日期 C<^S$  
accounting for money 款项核算 McdK!V  
Accounting Officer 会计主任 [c=![*}/  
accounting period 会计报告期；会计期 4h}\Kl  
accounting policy 会计政策；会计方针 K TE*Du  
accounting practice 会计惯例 wlP% U  
accounting principle 会计准则 <`A!9+  
accounting record 会计记录 t#]VR7]  
accounting report 会计报告 ]@}@G[e#[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eo"XHP7ja  
Accounting Society of China 中国会计学会 ')fIa2dO/  
accounting statement 会计报表 `soQp2h-  
accounting system 会计制度；会计系统 *9r 32]i;  
accounting transaction 会计事项；帐务交易 Z3Xgi~c  
accounting treatment 会计处理 `E>o:tff  
accounting year 会计年度 T?-K}PUcQ  
accretion 增值；添加 kY~yA2*G  
accrual 应计项目；应累算数目  VOmS>'$  
accrual basis 应计制；权责发生制 `-rtU  
accrual basis accounting 应计制会计；权责发生制会计 MF::At[4  
accrue 应累算；应计 g-+/zEOUS  
accrued benefit 应累算利益 %NL7XU[~  
accrued charges 应计费用 7H[.o~\  
accrued cumulative preference share dividend 应累算的累积优先股股息 2 t]=-@  
accrued expenses 应累算费用 ia-&?  
accrued interest payable 应付利息；应计未付利息  ck`$ `  
accrued interest receivable 应收利息；应计未收利息 lWU? R  
accrued right 累算权益 %U97{y  
accruing profit 应累算的利润 7^h*rL9  
accumulated fiscal reserve 累积财政储备 .noY[P8i  
accumulated profit 累积利润；滚存溢利 ??P>HVx  
accumulated reserve 累积储备 -n$hm+S  
accumulation of surplus income 累积收益盈余 a'\fS7aE0l  
acquired assets 既得资产 79M`?xm  
acquisition 收购；购置；取得 )|S!k\^A  
acquisition cost 购置成本 (Z>vbi%  
acquisition expenses 购置费用 s3gT6  
acquisition of 100% interest 收购全部股权 4f,%@s)zn  
acquisition of control 取得控制权 3],[6%w  
acquisition of fixed assets 购置固定资产 N8]d0  
acquisition of shell “买壳” 54&&=NVs|  
acquisition price 收购价 \OF"hPq  
act of God 天灾 w
Q9fPOm  
acting partner 执事合伙人 5CM]-qbf@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `"E<%$|ZQy  
active partner 积极参与的合伙人 l8!n!sC[
,  
active trading 交投活跃 eZRu{`AF*  
actual circulation 实际流通 p\,PY  
actual cost 实际成本 Ob7F39):N  
actual expenditure 实际开支；实际支出 [Q20c<,  
actual income 实际入息；实际收入；实际收益 ("@ih]zYf  
actual market 现货市场 N6S}u@{J~N  
actual price 现货价；实际价格 80O[pf*?  
actual profit 实际利润 '\Hh  
actual quotation 实盘；实际价位；实际报价 ,O"zz7  
actual year basis 按实际年度计算 ob>2SU[Y  
actuals 实货 T$9tO{  
actuarial investigation 精算调查 PF/eQZ*4  
actuarial principle 精算原则 Z6r_T  
actuarial report 精算师报告 &r!*Y&  
Actuarial Society of Hong Kong 香港精算学会 e?!A]2  
actuarial valuation 精算师估值 Gcu?xG{  
actuary 精算师 ^0&   
ad referendum agreement 暂定协议；有待覆核的协定 FFqqAT5  
ad valorem duty 从价税；按值征税 b\9}zmG[u  
ad valorem duty system 从价税制 '>5W`lZ
 
ad valorem fee 从价费 wloQk(T<W  
ad valorem tariff 从价关税 cYp]zn+6  
additional allowance 额外免税额 Q>emyij  
additional amount for unexpired risk 未过期风险的额外款额 a-7T  
additional assessable profit 补加应评税利润 p_2-(n@  
additional assessment 补加评税 c2<JS:!*  
additional commitment 额外承担 ue{0X\[P<  
additional commitment vote 额外承担拨款 8!{F6DG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 re\&'%~K  
additional dependent parent allowance 供养父母额外免税额 Kr'5iFK7  
additional provision 额外拨款 p+bT{:  
additional stamp duty 附加印花税  \>*B  
additional tax 补加税罚款；补加税款 c)OQ_3xOs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WrNm:
N  
adjudged bankrupt 被裁定破产 IH1 fvW e  
adjudicated bankrupt 裁定破产人 *XZlnO  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >|22%YVX  
adjudication of bankruptcy 裁定破产；宣告破产 yb:Xjg7   
adjudication of insolvency 裁定无力偿还债务 7Z+4F=2ff  
adjusted actual 经调整的实数；调整后的实数 +WYXj  
adjusted current assets 经调整的流动资产；调整后的流动资产 |+Fko8-  
adjusted figure 经调整的数字；调整后的数额 0R%R2p'wG  
adjusted liabilities 经调整的负债；调整后的负债 "eiZZSz  
adjusted loss 经调整的亏损；调整后的亏损 %;|^*?!J0  
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 B&E qd  
adjusted profit 经调整的利润；调整后的利润 ~ g\GC  
adjusted surplus 经调整的盈余额；调整后的盈余额 Gn_rf"  
adjusted value 经调整的价值；调整后的价值 {@c)!%2$  
adjustment 调整；修订；理算〔保险〕 xi2!__  
adjustment centre 调剂中心 hI{M?LQd  
adjustment lag 调整过程的时间差距；调整时差 o%E^41
M7E  
adjustment mechanism 调整机制 n2$(MDdL`  
adjustment of loss 亏损调整 Ht Z3n"2  
adjustment process 调整过程；调整程序 |i7j}i  
adjustment range 调整幅度 W7QcDR y6  
administered exchange rate 受管制汇率 2Po e-=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 " E U[Lb  
administration expenses 行政费用 8f37o/L  
administration fee 手续费；行政费 |lOH PA  
administration in bankruptcy 破产管理 \,i?WgWv  
administration order 遗产管理令 J`*!U4  
administrator 管理人；遗产管理人 b]Xc5Dp{  
administrator of the estate 遗产管理人 ny:4L{)  
admission of debt 债项承认书 7]w]i5  
admission of proof 接纳债权证明 -5~&A6+ILn  
advance 放贷款项；垫付款项；预支款项；预付款项 G92Ya^`  
advance account 暂支帐目；预付款帐户 JC6Bs`=s~  
advance compensation 预付补偿金 O*dN+o  
advance from shareholder 股东垫款 s6|EvIVM  
advance pending reimbursement 预支以待日后付还 _S[@d^cY  
advanced economy 先进经济体系 451TTqc  
advancement 预付；预付财产 hqA6%Y^k  
advances warrant 垫款令 rG _T!']~  
advancing 贷出 (c<MyuWb  
adverse balance 逆差 V9tG2mLf>  
adverse exchange 逆汇 Jf-4Q!  
advertisement addressed to shareholders 在报章刊登的致股东通告 7r?s)ZV  
advice for collection 托收通知书 CXr]V"X9  
advice of drawing 提款通知书；汇票通知书 YM*{^BXp  
advice of payment 付款通知 gxS*rzCG  
Advisory Committee [Securities and Futures Commission] 0Y8Si^T  
谘询委员会〔证券及期货事务监察委员会〕 Wu\{)g{&  
Advisory Committee on Diversification 经济多元化谘询委员会 Bg?f}nu7  
affidavit 誓章；遗产申报誓章 >:s#MwIwm  
affidavit of no receipt 述明无收款的誓章
[4u.*oL&  
affiliate 联号；联营公司；附属公司 jW^@lH EU  
affiliated company 附属公司；联号；联营公司 ]\y:AkxhJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 b'Scoa7@'  
affordability 负担能力 tp-PE?  
African Development Bank [AfDB] 非洲开发银行 ~9Nn8g6  
after-acquired property 事后取得的财产 gi|j! m  
after-hours dealing 市后交易 06FBI?;|=  
after-tax profit 税后盈利；税后利润；税后溢利 b42"Y,sbB  
agency agreement 代理协议 h#ogL-UU  
agency expenses 代理机构的开支 mlsM;Ad2  
agency fee 代理费 &> Myf@  
Agency Law 《代理法》 tCFXb6Cz  
agent 代理人；承销人 dy^Zlu` f  
agent of company 公司代理人 p<w2e  
agent's fee 代理人费；经纪费 Q{ibH=^
 
aggregate 总计；总数；总体数字 o/grM+_  
aggregate amount 总款额；总额 %Y7\0q~Z  
aggregate assets and liabilities 总体资产与负债 Z Sj[GI  
aggregate at constant price 按固定价格计算的总体数字 OaeGukhX&  
aggregate demand 总需求 ]chfa  
aggregate gross position 总持仓量 8cV3VapF  
aggregate limit 总限额 Flrpk`4  
aggregate of salaries tax 合计薪俸税 ^gY^I`"e6  
aggregate performance 总体表现；总体业绩 \J>a*  
aggregate supply 总体供应 dX4"o?KD>  
aggregate surplus 总盈余 2E Ufd\  
aggregate total 整体总额 8Z{e/wnVF  
aggregate value 总值；合计价值 uTgvMkO  
aggregated basis 合计基准 MC
BZq\c  
aggregated net chargeable income 合计应课税入息实额 Dp)5u@I  
aggregation 合并计算；合计；总和 E>t5/^c)*w  
aggregation of incomes of husband and wife 夫妇入息合并计算 z@Klj qN  
aggregation of property 财产的总和 aNX M~;5~  
agio 差价；贴水 EZ6\pyNB0#  
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》 To_Y 8 G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hmfO\gc}y  
《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》 @+OX1-dd/w  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ){u/v[O9"  
《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》 #nTzn2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O$=[m9
V  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 lV4|(NQ9  
agreement for a settlement 授产协议 'jr\F2  
agreement for assignment 转让协议 &LRO^[d  
agreement for sale 售卖协议；买卖协议 ;}iV`)S  
agreement for sale and purchase 买卖协议 oa4{s&db-  
agreement for the payment of interest 支付利息协议 F}/tV7m  
agreement for the repayment of money 还款协议 Pz+2(Z  
agreement of reinsurance 再保险协议 =0Z^q0.  
Agricultural Bank of China 中国农业银行 8F?6Aq1B  
air passenger departure tax 飞机乘客离境税 T$p!IRPt  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `eD70h`XK  
airport tax 机场税 xc4g`Xi  
alcohol duty 酒精税 eXB'>#&s  
alienation 让与；让渡；转让 4<j)1i=A  
alimony 生活费；赡养费 2pKkg>/S  
All Ordinaries Index [AOI] 所有普通股指数 /I`AwCx  
all risks 全险；综合险 =;hz,+  
All Sales Record for Stock Market 《股票市场成交报告》 it Byw1/  
Allied Capital Resources Limited 新联财务有限公司 (n4\$LdP-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3`%]3qd}  
allocation letter 拨款信件 ljr?Z,R4  
allocation of fund 分配款项；预留款项 %25GplMT  
allocation of profit 利润分配；溢利分配 d) i:-#Q  
allocation warrant 拨款令 (gdi2  
allotment 分配；配股 Rm i4ZPb.  
allotment notice 股份配售通知；配股通知 .uo9VL<  
allotment of shares 股份分配 36 &ghx  
allowable 可获宽免；免税的 s7"NK"  
allowable business loss 可扣除的营业亏损 ]Alv5?E60  
allowable expenses 可扣税的支出 iJ&*H)}^  
allowance 免税额；津贴；备抵；准备金 ku8C#%.m3  
allowance for debts 债项的免税额 Aoi)11>  
allowance for depreciation by wear and tear 耗损折旧免税额 zv~dW4'  
allowance for funeral expenses 殡殓费的免税额 <_o).hE{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0j}!4D+  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^Z dDs8j  
allowance to debtor 给债务人的津贴 |`N|S  
alteration of capital 资本更改 "s$$M\)T  
alternate trustee 候补受托人 thT2U8%T  
amalgamation 合并 8h,>f#)0c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DW@|H  
ambit of charges 征税范围；收费范围

ZGa;'  
amended valuation 经修订的估值 &xAwk-{W  
American Commodities Exchange 美国商品交易所 T[M:%vjYF  
American Express Bank Limited 美国运通银行 VLdQXNg9W"  
American Stock Exchange 美国证券交易所 y.iA]Ikz  
amortization 摊销 n<GTc{>Z  
amount due from banks 存放银行同业的款项 Gx&o3^t  
amount due from banks abroad 存放海外银行同业的款项 QfdATK P  
amount due from holding companies 控股公司欠款 ^x BQ#p  
amount due from local banks 存放本港银行同业的款项 #N?VbDK9_  
amount due to banks 银行同业的存款 ;hz;|\ko5  
amount due to banks abroad 海外银行同业的存款 mz[Q]e~&i  
amount due to holding companies 控股公司存款 {5GXN!f  
amount due to local banks 本港银行同业的存款 ~Av
B5  
amount due to outport banks 外埠银行同业的存款 4qsP/`8  
amount for note issue 发行纸币的款额 9;ZaL7>  
amount of bond 担保契据的款额 5$58z  
amount of consideration 代价款额 {*BZ;Xh\8  
amount of contribution 供款数额 3xhGmD\SKO  
amount of indebtedness 负债款额 tL>c@w#Pv  
amount of principal of the loan 贷款本金额 ?:sk [f6  
amount of rates chargeable 应征差饷数额 3qlY=5Y  
amount of share capital 股本额 I_dO*k%l  
amount of sums assured 承保款额 H.Q648A"PF  
amount of variation 变动幅度 PLb[U(
~
 
amount of vote 拨款数额 j[ fE^&  
amount payable 应付款额 Q\QSnMM&]  
amount receivable 应收款额 S6<z2-y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (C3:_cM5  
analysis 分析 Wb1?
>q  
ancillary risk 附属风险 4#^E$N:  
annual account 周年帐目；周年帐目报表；年度决算；年结 DN$[rCi7  
annual accounting date 年结日期 6rP?$mn2  
annual allowance 每年免税额；年积金；年度津贴；年津 prk@uYCa =  
annual balance 年度余额 (D<_ iV
 
annual disposable income 每年可动用收入 {V7W!0;!  
annual estimates 周年预算 qh]D
=i  
annual fee 年费 }xA Eu,n^  
annual general meeting 周年大会 99KW("C1F  
annual growth rate 年增率；每年增长率 VUneCt%  
annual long-term supplement 长期个案每年补助金 'vP"&lrn  
annual pensionable emolument 可供计算退休金的年薪 _9pcHhJux  
annual report 年报 >z"\l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 es6]c%o:t^  
annual return 周年报表；周年申报表；每年报税表格 X21k7 Ls  
Annual Return Rules 《周年报表规则》
Y\ C"3+I  
annual review of consumer prices 每年消费物价回顾 WA?We7m$  
annual roll-forward basis 逐年延展方式 kMz*10$gn  
annual salary 年薪 P9W!xvV`w  
annual statement 年度报表；年度决算表 A)5;ae  
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 .7<6 zG6J  
annuitant 年金受益人 ?niv}/'%O  
annuity 年金 O30eq 7(  
annuity contract 年金合约 )` ^/Dj;  
annuity on human life 人寿年金 S^q%+Z  
antecedent debt 先前的债项 jap5FG+2  
ante-dated cheque 倒填日期支票 KHTRoXt  
anticipated expenditure 预期开支 

>7$h  
anticipated net profit 预期纯利 <K:L.c!  
anticipated revenue 预期收入 {Qf/.[  
anti-inflation measure 反通货膨胀措施 9<|nJt  
anti-inflationary stance 反通货膨胀立场 H"; !A=0  
apparent deficit 表面赤字 l:.q1UV  
apparent financial solvency 表面偿债能力 Ai*+LSG  
apparent partner 表面合伙人 HOr.(gL!  
application for personal assessment 个人入息课税申请书 =mp"=%  
application of fund 资金应用 6N#0D2~^  
application to release as liquidator and to destruct the books of accounts and documents uBUT84i  
申请免除清盘人职务及毁灭帐簿与文件 U>-GM>  
appointed actuary 委任精算师 A=f)ntH~  
appointed auditor 委任核数师；委任审计师 8+n*S$  
appointed trustee 委任的受托人 7%sx["%@  
appointer 委任人 s}93nv*ez  
apportioned pro rata 按比例分摊 O4g2s8k  
apportionment 分配；分摊 ww5UQs2sn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sDZ<XA  
apportionment formula 分摊方程式 ?X'l&k>  
apportionment of estate duty 遗产税的分摊 NtDxwzj  
appraisal 估价；评估 dsG:DS`q  
appreciable growth 可观增长 aInh?-  
appreciable impact 显着影响 \uyZl2=WWa  
appreciable increase 可观增长 *K'#$`2  
appreciation 增值；升值 +=Y$v2BZA3  
appreciation against other currencies 相对其他货币升值 XEL~y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0 /)OAw"m  
appreciation tax 增值税 i4dy0j
fN  
appropriation 拨款；拨用；拨付 [KW9J}]  
appropriation account 拨款帐目
nkO
4~p  
Appropriation Bill 拨款法案 #GfM!<q<  
appropriation-in-aid system 补助拨款办法 6 9s%  
approved assets 核准资产 XE`u  
approved basket stock 认可一篮子证券 l|S_10x5  
approved budget 核准预算 }08Sv=XM  
approved charitable donation 认可慈善捐款 68()2v4X  
approved charitable institution 认可慈善机构 G2s2i2&6E  
approved currency 核准货币；认可货币 6[3>[ej:x  
approved estimates 核准预算 eAK=ylF;  
approved estimates of expenditure 核准开支预算 g?gF*^_0  
approved overseas insurer 核准海外保险人 C>*1f|<  
approved overseas trust company 核准海外信托公司 Blox~=cW  
approved pooled investment fund 核准汇集投资基金 tL\L4>^7T  
approved provident fund scheme 认可公积金计划 x4CSUcKb  
approved provision 核准拨款 
vduh5.  
approved redeemable share 核准可赎回股份 9!,f4&G`  
approved regional stock 认可地区性证券 p1']+4r
%  
approved retirement scheme 认可退休金计划 X?z CB  
approved subordinated loan 核准附属贷款 y(
yBRR  
arbitrage 套戥；套汇；套利 mNPz%B  
arbitrageur 套戥者；套汇者 Z5Tu*u=  
arbitrary amount 临时款项 G4,.kK  
arrangement 措施；安排；协定 ?hOvY)  
arrears 欠款 `s\E"QeZ
N  
arrears of pay 欠付薪酬 KN:V:8:J  
arrears of revenue 逾期未收税款；逾期未收的帐项 m+EtB6r  
articles of association 组织章程；组织细则；组织章程细则 'p&q}IO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5n1T7-QCL  
ascertainment of profit 确定利润 r:Ok z  
"Asia Clear" “亚洲结算系统” 
5gZ*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 | E\u  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vxk~(3]<)  
Asian Development Fund [ADF] 亚洲发展基金 ZJ%iiY  
Asian dollar bond 亚洲美元债券 0I}c|V'P  
Asian dollar market 亚洲美元市场 (L,>P`CR6  
Asian dollar rate 亚洲美元利率 o(@^V!}V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V?r(;x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2SXy)m !  
asked price 沽盘；喊价；索价；卖方报价 Gxw>.O){  
assessable income 应评税入息 4p&YhV7j)o  
assessable loss 应评税亏损 t]XF*fZH  
assessable profit 应评税利润 8S@"6TG`  
assessable value 应评税值 a/gr1  
assessed profit 估定利润 ,F?O} ijk  
assessed value 经评估价值 ;tWi4iT+.  
assessment 评税；评定；估价；评税单 _53NuEM1  
assessment number 评税编号；估价编号 K[[ 5H  
assessment of additional tax 补加税评税 XSktbk  
assessment of performance 业绩评估；实绩评价 LYMb)=u]  
Assessor 评税主任 I6Oc`S!L  
asset price bubbles 资产价格泡沫 0F%V+Y\R  
asset-backed securities 具资产保证的证券 0GcOI
}  
assets accretion 资产增值 ?1]h5Uh[b  
assets and liabilities 资产与负债  Wo,fHY  
assets betterment statement 资产递增表；资产改进表 R[!%d6jDE  
assets lending 实物放款；有抵押贷款 Ze3sc$fG2  
assets of the company passing on the death 死者去世时转移的公司资产 $
sb `BS  
assets pledged as security for liabilities 用作负债抵押的资产 2T-3rC)  
assets portfolio 资产投资组合 WjF#YW\  
assets price 资产价格 xX\A&9m  
assets quality 资产质素 w!/|aZ~*  
assets realization 资产变现 x-HR[{C  
assets refinancing arrangement 资产再集资安排 %!V=noo  
assets securitization 资产证券化 T-.Bof(?w  
assets situated outside Hong Kong 在香港以外地方的资产 ^dRgYi"(A  
assets stripping 削减资产；拆卖资产 wQrD(Dv(yA  
assets value 资产值 wiM-TFT~  
assignee 承让人 7DB!s@"  
assignment 转让；转让书；转让契 mO@S
l(9  
assignment of interest 权益转让 VRvX^w0  
assignment of letters patent and trade mark 专利证书及商标转让 S!R:a>\  
assignment of property 物业转让；物业转让书 4@"n7/<  
assignment right 转让权 Ya ~lPc  
assignor 转让人 FfibR\dhY  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 I#:,!vjn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &h?8yV4B  
associate member 附属会员 Dlx-mm_  
associated body corporate 相联法人团体 ^e:rRk7 &  
associated company 相联公司；联属公司 M%N_4j
.  
associated corporation 相联法团 "/zDcZbL;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Kc{~Q  
公认会计师公会〔英国〕 4 moVS1  
Association of Futures Exchange Brokers 香港期货经纪协会 Wf9K+my  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kg()C%#u  
association of underwriters 承保人组织 #W[C;f|,  
assumption of control 接管  2D"\Ox  
assurance 担保；保险；转易；转易书 -"w&g0Z  
assurance of interest 权益的转易 )Zit6I  
at 19XX price 按一九ＸＸ年价格计算 \:_!!   
at a discount 按赔价计算；按贴水价格计算；打折扣 5dEek7wnf  
at a premium 按溢价计算；按升水价格计算 <'92\O  
at call 通知付款；按通知 K&%YTA  
at constant market price 按固定市价计算 9 p`|~^X  
at constant price 按固定价格计算 r]O8|#P,Z$  
at cost 按成本计算 )Ga 3Ji}'  
at current market price 按当时市价计算；按现时市价计算 X{;3gN  
at current price 按当时价格计算；按现时价格计算 (0QYX[(r~o  
at factor cost 按要素成本计算；按生产要素成本计算 Q=.j>aM+_  
at money-of-the-day price 按付款当日价格计算 -LMO f?  
at or better 按指定或较佳价位〔买卖指令〕 ]tO9<  
at par 按面值计算；平价 GFO(O  
at sight 见票即付 #)28ESj  
at the close 按收市盘 0?\d%J!"S  
at the opening 按开市盘 4e9'yi  
attestation 见证；见证条款 !_LRuqQ?"  
at-the-money option 平价期权 mx")cGGQ  
attorney 受权人；受托代表人 `I)ftj%  
attornment 新拥有人承认书 ] KR\<MJK  
attributable profit 可归属利润 bcE%EQ  
attributable share value 可归属股份价值 \&1Di\eL  
Auckland Stock Exchange 奥克兰证券交易所 q@&.)sLPgO  
auction 拍卖 UZ3oc[#D=]  
auctioneer 拍卖商 a?ii)GGq  
audit 审计；核数 w@\quy:  
Audit Commission 审计署 t?cO>4*|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] A]mXV4RmI  
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〕 jBnvu@K"  
audit review 帐目审查 x#&%lJT  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 cT,5xp"a  
audited account 审计帐目；经审计的帐目 Odj4)   
audited annual account 经审计的周年帐目 o_DZ  
audited balance sheet 经审计的资产负债表 ]2'{
W]m  
auditor 核数师；核数主任；审计师 rd4\N2- 6  
auditor's certificate 核数师证明书；审计师证明书 Z|dng6ck  
auditor's report 核数师报告；审计师报告 B;mt11M  
Aussie bond 澳元债券 *Wmn!{\g  
austerity budget 紧缩预算 YF(TG]?6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UXN!iU)  
Australia All Ordinaries Index 澳洲所有普通股票指数 7s-ZRb[)1  
Australian Dollar [AUD] 澳元 ]U,f}T"e  
Australian Options Market 澳大利亚期权市场 $l!+SLK  
Australian Securities Commission 澳洲证券事务监察委员会 D_4UM#Tw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 dr8`;$;G*  
Australian Stock Exchange 澳大利亚证券交易所 ILq"/S.  
Austrian Schilling [ATS] 奥地利先令 +x"cWOg  
authentication 认证；鉴证 YJEL'k<l  
authority to purchase 委托购买证；委购书 =/]d\JSp  
authorization 认可；核准；授权；授权书 ,6FmU$ Kn  
authorization by direction 指示授权 ,c\3b)ax  
authorization by instruction 指令授权 f MDM\&f  
authorization by warrant 令状授权 |UZhMF4/-L  
authorization of unit trust 单位信托的认可 qX?k]m   
authorized agent 指定代理人 `VxfAV?}  
authorized capital 法定资本 d)X6x-(  
authorized clerk 出市员 FD*w4U5  
authorized dealer 认可交易商 %T:7I[f  
authorized financial institution 认可财务机构 }v?_.MtS  
authorized fund 认可基金 G~;hD-D~.  
authorized fund house 获授权的基金公司；认可基金公司 L?gak@E  
authorized institution 认可机构 *K1GX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h%T$m_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]Y@ia]x&P  
authorized insurer 获授权保险人；获认可承保人 NiTLQ"~e  
authorized investment 特准投资项目 (`pd>  
authorized person 获授权人 -8r9DS-/W  
authorized representative 获授权代表 ]rP'\a  
authorized share capital 法定股本 eTp}*'$p  
automated quotation system 自动报价系统 dJ0qg_ U&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] MVpk/S%W  
自动交易系统〔香港期货交易所有限公司〕 b#<@&0KE  
automatic adjustment mechanism 自动调整机制 E5}wR(i,4  
automatic adjustment system 自动调整系统 l;gj],*  
Automatic Clearing House 自动票据交换所 NFQR  
automatic exchange rates accumulation system 自动化汇率累集系统 "Lp"o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =Nj58l  
automatic teller machine [ATM] 自动柜员机 %7*Y@k-)o  
autopay 自动转帐 5%E.UjC  
available assets 可用资产 47c` ) *Hc  
available fiscal reserve 现存财政储备 ^,.G<2Kx&  
available profit 可用利润 d=B DR^/wA  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 iqj ZC80  
average 平均；平均数；海损 I3ZbHb-)_,  
average basic salary 平均基本薪金 >^Zyls  
average consumer expenditure 平均消费开支；一般消费开支 xe
3t_y  
average cost 平均成本 "T_OLegdK  
average cost of land production 增辟土地平均成本 "/-T{p;.  
average daily turnover 平均每日成交额 TdAHw @(  
average daily wage rate 平均每日工资率 -UM5&R+o  
average expenditure pattern 平均开支模式 @9!,]
n  
average growth rate 平均增长率 !MiH^wP  
average net fixed assets 固定资产平均净值 V\V:uo(C  
average of relatives 相对价格平均数 ]EzX$T  
average price 平均价格 ?/,sKF74i  
average propensity to consume 平均消费倾向；一般消费倾向 dU~DlaEy(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Fq
<;-  
average rate 平均率 2-3|0<`  
average revenue 平均收入；平均收益 `jur`^S|  
average stock 平均库存；平均存货 {,|
J?>{  
average yearly rent 平均年租 #!%\97ZR  
avoidance of double taxation 避免双重课税 3 #zwY  
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 jF'azlT  
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