一些有用的会计术语(也不知道发的地方对不对)A

A: M+M ;@3  
A share Ａ股；甲类股份 yRi5t{!V  
abatement of tax 减税；减扣免税额 H2xDC_Fs  
ABN AMRO Bank N.V. 荷兰银行 V*r/0|vd  
above-the-line expenditure 线上项目支出；经常预算支出 }+}Cl T  
above-the-line receipt 线上项目收入；经常预算收入 Ga+Cb2$  
ABSA Asia Limited 南非联合亚洲有限公司 sOVpDtZ]LR  
absolute change 绝对数值变更 ;s#I b_  
absolute expenditure 实际开支 i1X!G|Awfv  
absolute guideline figure 绝对准则数字 L8f_^ *,  
absolute interest 绝对权益 z}iz~WZ  
absolute order of discharge 绝对破产解除令 <>(v~a]  
absolute profit margin 绝对利润幅度 M1]w0~G  
absolute value 实值；绝对值 y<*\D_J  
absolutely vested interest 绝对既得权益 A8QUfg@uK~  
absorbed cost 已吸收成本；已分摊成本 [0 rH/{  
absorption 吸收；分摊；合并 O3?^P"C  
absorption rate 吸收率；摊配率；分摊率 Rqbz3h~  
ACB Finance Limited 亚洲商业财务有限公司 *%\Xw*\0  
acceptable form of reciprocity 合理的互惠条件 W6`_lGTj  
acceptable rate 适当利率；适当汇率 mhM;`dl  
acceptance agreement 承兑协议 -]-0]*oAp  
acceptance for honour 参加承兑 @=}NMoNH  
acceptor 承兑人；接受人；受票人 |z8_]o+|r1  
acceptor for honour 参加承兑人 C8do8$  
accident insurance 意外保险 gV$0J?Pr.  
Accident Insurance Association of Hong Kong 香港意外保险公会 I FvigDj?  
accident insurance scheme 意外保险计划 T*S)U ;  
accident year basis 意外年度基准 .76Z  
accommodation 通融；贷款 H@1qU|4  
accommodation bill 通融票据；空头票据 
-GCU6U|  
accommodation party 汇票代发人 cd~QGP_C  
account balance 帐户余额；帐户结余 i!fk'Yt%  
account book 帐簿 ZFh[xg'0  
account collected in advance 预收款项 aK(e%Ed t"  
account current book 往来帐簿 xb"e'Zh  
account of after-acquired property 事后取得的财产报告 (uX"n`Dk  
account of defaulter 拖欠帐目 Uu@qS  
account payable 应付帐款 Q);}1'c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t|9vb  
account receivable 应收帐款 \II^&xSF  
account receivable report 应收帐款报表 xSO5?eR"u  
account statement 结单；帐单；会计财务报表 ~[kI![  
account title 帐户名称；会计科目 ,Y#f0  
accountant's report 会计师报告 UV</Nx)3  
Accountant's Report Rules 会计师报告规则 APJFy@l}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 t'yh&44_  
Accounting Arrangements 《会计安排》 7*%}=.  
accounting basis 会计基础 TwF.UL@G%  
accounting by Official Receiver 破产管理署署长呈交的帐目 [,;O$j}  
Accounting Circular 《会计通告》 "r8N- h/P  
accounting class 会计类别 l^%52m@{  
accounting date 记帐日期；会计结算日期 Bs|#7mA[  
accounting for money 款项核算 Z2-tDp(I  
Accounting Officer 会计主任 &_s^C?x  
accounting period 会计报告期；会计期 }A[5\V^D*  
accounting policy 会计政策；会计方针 K{9Vyt9,$  
accounting practice 会计惯例 >L8 &6aU  
accounting principle 会计准则 IGo5b-ds  
accounting record 会计记录 C!nbl+75  
accounting report 会计报告 knzo6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D51s)?  
Accounting Society of China 中国会计学会 Z^
Wv(:Nr  
accounting statement 会计报表 J9f]=1`  
accounting system 会计制度；会计系统 [g}
0.J`_  
accounting transaction 会计事项；帐务交易 ]dV$H  
accounting treatment 会计处理 +
+ 5!8Nv  
accounting year 会计年度 l)~$/#k  
accretion 增值；添加 h#dfhcU>  
accrual 应计项目；应累算数目 #Uep|A  
accrual basis 应计制；权责发生制 1(_[awBx  
accrual basis accounting 应计制会计；权责发生制会计 {iCX?Sb  
accrue 应累算；应计 sk_xQo#Y 3  
accrued benefit 应累算利益 Qs?p)3qp  
accrued charges 应计费用 pAaNWm  
accrued cumulative preference share dividend 应累算的累积优先股股息 ooCfr?E  
accrued expenses 应累算费用 ~ 588md :  
accrued interest payable 应付利息；应计未付利息 * bhb=~  
accrued interest receivable 应收利息；应计未收利息 [
jxh$}?P  
accrued right 累算权益 c>! ^\  
accruing profit 应累算的利润 G)f!AuN=  
accumulated fiscal reserve 累积财政储备 !aJ6Uf%R  
accumulated profit 累积利润；滚存溢利 rmFcSolt,f  
accumulated reserve 累积储备 0-uVmlk=/  
accumulation of surplus income 累积收益盈余 kn
fmJUT  
acquired assets 既得资产 JV8*;n%}-  
acquisition 收购；购置；取得 XeslOsHh  
acquisition cost 购置成本 .eorwj]yb  
acquisition expenses 购置费用 gKmF#Z"\  
acquisition of 100% interest 收购全部股权 W^c /l*>v  
acquisition of control 取得控制权 %Na`\`L{F  
acquisition of fixed assets 购置固定资产 Okd.  ~  
acquisition of shell “买壳” hBifn\dFr  
acquisition price 收购价 ah(k!0PV  
act of God 天灾 9
l|*E  
acting partner 执事合伙人 ,|;\)tT  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;?TM_%>  
active partner 积极参与的合伙人 ;#8xRLW  
active trading 交投活跃 .$Yp~  
actual circulation 实际流通 E8t{[N6d  
actual cost 实际成本 <xrya_R?  
actual expenditure 实际开支；实际支出 s;[=B  
actual income 实际入息；实际收入；实际收益 9
+8N-LZ  
actual market 现货市场 bb+iUV|Do  
actual price 现货价；实际价格 W59xe&l  
actual profit 实际利润 *o!#5c  
actual quotation 实盘；实际价位；实际报价 p;D {?H/  
actual year basis 按实际年度计算 !/!Fc'A  
actuals 实货 E8wkqZN  
actuarial investigation 精算调查 L$"pk{'  
actuarial principle 精算原则 Po.by~|  
actuarial report 精算师报告 e? |4O<@  
Actuarial Society of Hong Kong 香港精算学会 Y:Jgr&*,z  
actuarial valuation 精算师估值 (h[. Ie  
actuary 精算师 cK\?wZ| Y  
ad referendum agreement 暂定协议；有待覆核的协定 e5"5 U7  
ad valorem duty 从价税；按值征税 H|MAbx 7  
ad valorem duty system 从价税制 [A] +Azc  
ad valorem fee 从价费 t1$pl6&,  
ad valorem tariff 从价关税 I*g[Y=  
additional allowance 额外免税额 /YvwQ  
additional amount for unexpired risk 未过期风险的额外款额 jfam/LL{V  
additional assessable profit 补加应评税利润 Adfnd  
additional assessment 补加评税 r;>.*60AT  
additional commitment 额外承担 Hq?dqg'%~  
additional commitment vote 额外承担拨款 g:6`1C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;RQ}OCz9}8  
additional dependent parent allowance 供养父母额外免税额 sheCwhV  
additional provision 额外拨款 }D3hP|.X  
additional stamp duty 附加印花税 ; 3sjTqD  
additional tax 补加税罚款；补加税款 FF|M7/[~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Sw?EF8}[  
adjudged bankrupt 被裁定破产 axK/YE7t  
adjudicated bankrupt 裁定破产人 [9F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6JRFYgI  
adjudication of bankruptcy 裁定破产；宣告破产 ivt~S  
adjudication of insolvency 裁定无力偿还债务 v_pFI8Cz)  
adjusted actual 经调整的实数；调整后的实数 ",
Fvv  
adjusted current assets 经调整的流动资产；调整后的流动资产 Sogt?]HB$  
adjusted figure 经调整的数字；调整后的数额 `_]UlI_h  
adjusted liabilities 经调整的负债；调整后的负债 8.7lc2aX  
adjusted loss 经调整的亏损；调整后的亏损 \>{;,f  
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 +=nWB=iCb  
adjusted profit 经调整的利润；调整后的利润 6['o^>\}f  
adjusted surplus 经调整的盈余额；调整后的盈余额 S/l6c P  
adjusted value 经调整的价值；调整后的价值 #>sIXY  
adjustment 调整；修订；理算〔保险〕 g;7u-nP  
adjustment centre 调剂中心 tDMNpl  
adjustment lag 调整过程的时间差距；调整时差 )M"xCO3a  
adjustment mechanism 调整机制 ov >5+"q)  
adjustment of loss 亏损调整 K*p3#iB  
adjustment process 调整过程；调整程序 w02C1oGfx  
adjustment range 调整幅度 ^oClf(  
administered exchange rate 受管制汇率 _~}2@&*G"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H
7meI9L  
administration expenses 行政费用 a6;5mx  
administration fee 手续费；行政费 /xBO;'rR  
administration in bankruptcy 破产管理 C<w&mFozL  
administration order 遗产管理令 cJM.Q_I}Y  
administrator 管理人；遗产管理人 ,e GF~  
administrator of the estate 遗产管理人 .*J /F$  
admission of debt 债项承认书 PR,8c  
admission of proof 接纳债权证明 VtGZB3  
advance 放贷款项；垫付款项；预支款项；预付款项 `lt[Q>Z  
advance account 暂支帐目；预付款帐户 : JS
uC  
advance compensation 预付补偿金 jw0wR\1  
advance from shareholder 股东垫款 sk3AwG;A  
advance pending reimbursement 预支以待日后付还 Pa$"c?QUy  
advanced economy 先进经济体系 ::-*~CH)  
advancement 预付；预付财产 \]dvwN3x  
advances warrant 垫款令 Z.s0ddMs  
advancing 贷出 (CJx Y(1K  
adverse balance 逆差 +%K~HYN  
adverse exchange 逆汇 o*oFCR]j  
advertisement addressed to shareholders 在报章刊登的致股东通告 rfr]bq5  
advice for collection 托收通知书 9w=[}<E  
advice of drawing 提款通知书；汇票通知书 k]2_vk^  
advice of payment 付款通知 A\13*4:;l  
Advisory Committee [Securities and Futures Commission] +wI<w|!  
谘询委员会〔证券及期货事务监察委员会〕 'q@vTM'-  
Advisory Committee on Diversification 经济多元化谘询委员会 Q-1Xgw!  
affidavit 誓章；遗产申报誓章 aY6F4,7/B  
affidavit of no receipt 述明无收款的誓章 %7?Z|'\  
affiliate 联号；联营公司；附属公司 n8`WU3&  
affiliated company 附属公司；联号；联营公司 D#^euNiWd  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e_cK#9+  
affordability 负担能力 BKgCuz:y  
African Development Bank [AfDB] 非洲开发银行
&)_ z!  
after-acquired property 事后取得的财产 I8YCXh  
after-hours dealing 市后交易 .nEiYS|T  
after-tax profit 税后盈利；税后利润；税后溢利 >gz8,&  
agency agreement 代理协议 [X>f;;h  
agency expenses 代理机构的开支 uH[:R vC0  
agency fee 代理费 xLgZtLt9  
Agency Law 《代理法》 \5Y<UJKi  
agent 代理人；承销人 $\M];S=CY  
agent of company 公司代理人 }02(Y!Gh  
agent's fee 代理人费；经纪费 P?z
aut  
aggregate 总计；总数；总体数字 ?I\,RiZkz^  
aggregate amount 总款额；总额 %36@1l-N  
aggregate assets and liabilities 总体资产与负债 Qd>\{$N  
aggregate at constant price 按固定价格计算的总体数字 /!`xqG#  
aggregate demand 总需求 KleiX7  
aggregate gross position 总持仓量 5du xW>D  
aggregate limit 总限额 fVdu9 l  
aggregate of salaries tax 合计薪俸税 SDVnyT  
aggregate performance 总体表现；总体业绩 yM,Y8^  
aggregate supply 总体供应 D_`NCnYG  
aggregate surplus 总盈余 su3Wk,MLP  
aggregate total 整体总额 xJA{Hws  
aggregate value 总值；合计价值 oArJ%Y>  
aggregated basis 合计基准 Lu5X~6j"$  
aggregated net chargeable income 合计应课税入息实额 o/oLL w  
aggregation 合并计算；合计；总和 (A "yE4rYK  
aggregation of incomes of husband and wife 夫妇入息合并计算 l kyK  
aggregation of property 财产的总和 2IUd?i3~l  
agio 差价；贴水 Ch:EL-L  
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》 nlaW$b{=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment P]armg%  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 t+{vbS0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment '|<S`,'#hg  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 &:1q3gDm  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment usC$NVdm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7:<A_OLi  
agreement for a settlement 授产协议 +oL@pp0  
agreement for assignment 转让协议 \1QY=}  
agreement for sale 售卖协议；买卖协议 G.PRPl  
agreement for sale and purchase 买卖协议 'K#ndCGJ$  
agreement for the payment of interest 支付利息协议 %joL}f[  
agreement for the repayment of money 还款协议 JV_VM{w{K  
agreement of reinsurance 再保险协议 f[ia0w5 m  
Agricultural Bank of China 中国农业银行  T;V!>W37  
air passenger departure tax 飞机乘客离境税 DgY !)cS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |"+Ufw^  
airport tax 机场税 mkl^2V13~  
alcohol duty 酒精税 1I)oT-~  
alienation 让与；让渡；转让 fPPmUM^C9  
alimony 生活费；赡养费 T''<yS  
All Ordinaries Index [AOI] 所有普通股指数 NB+/S;`  
all risks 全险；综合险 sRqecG(n  
All Sales Record for Stock Market 《股票市场成交报告》 uL^`uI#I  
Allied Capital Resources Limited 新联财务有限公司 i4nFjz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tBX71d
T  
allocation letter 拨款信件 VKf&}u/  
allocation of fund 分配款项；预留款项 /'b7q y  
allocation of profit 利润分配；溢利分配 d[XMQX  
allocation warrant 拨款令 o$rF-?  
allotment 分配；配股 Lj3Pp$h  
allotment notice 股份配售通知；配股通知 TQ5kM  
allotment of shares 股份分配 ),|z4~  
allowable 可获宽免；免税的 3rjKwh7  
allowable business loss 可扣除的营业亏损 dC|6z/  
allowable expenses 可扣税的支出 o?6m/Klw6  
allowance 免税额；津贴；备抵；准备金 M|fV7g  
allowance for debts 债项的免税额 V Ew| N)  
allowance for depreciation by wear and tear 耗损折旧免税额 4I&Mdt<^D  
allowance for funeral expenses 殡殓费的免税额 u8M_2r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
beSU[  
allowance for repairs and outgoings 修葺及支出方面的免税额  WjCxTBI  
allowance to debtor 给债务人的津贴 A7|L|+ ?  
alteration of capital 资本更改
"F6gV;{Bt  
alternate trustee 候补受托人 K<kl2#  
amalgamation 合并 G=SMz+z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
76KNgV)3  
ambit of charges 征税范围；收费范围 J_.cC  
amended valuation 经修订的估值
b&dv("e 4  
American Commodities Exchange 美国商品交易所 KHgn  
American Express Bank Limited 美国运通银行 d ez4g  
American Stock Exchange 美国证券交易所 ]}p<P):hO  
amortization 摊销 "/mtuU3rt  
amount due from banks 存放银行同业的款项 O?c
U6u;W  
amount due from banks abroad 存放海外银行同业的款项 b4WH37,lA  
amount due from holding companies 控股公司欠款 =O-irGms*  
amount due from local banks 存放本港银行同业的款项 (z?j{J  
amount due to banks 银行同业的存款 -4zV yW S<  
amount due to banks abroad 海外银行同业的存款 L"n)fe$  
amount due to holding companies 控股公司存款 6U.|0mG[  
amount due to local banks 本港银行同业的存款 v+8Ybq  
amount due to outport banks 外埠银行同业的存款 K1Uq`TJ  
amount for note issue 发行纸币的款额 z^z`{B  
amount of bond 担保契据的款额 /,UnT(/k(  
amount of consideration 代价款额 ]5Dh<QY&.  
amount of contribution 供款数额 -V;BkE
76  
amount of indebtedness 负债款额 Hmt2~>FI[  
amount of principal of the loan 贷款本金额 Ak8Y?#"wz  
amount of rates chargeable 应征差饷数额  Ip:54  
amount of share capital 股本额 (<8}un  
amount of sums assured 承保款额 c?u*,d) G  
amount of variation 变动幅度 RS l*u[fB  
amount of vote 拨款数额 )*S:C   
amount payable 应付款额 Kf*Dy:e  
amount receivable 应收款额 G$%F`R[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .Y"F3 R  
analysis 分析 k~ByICE  
ancillary risk 附属风险 /zoy,t-i  
annual account 周年帐目；周年帐目报表；年度决算；年结 ??U/Qi180  
annual accounting date 年结日期 3?@6QcHl{  
annual allowance 每年免税额；年积金；年度津贴；年津 X2rKH$<g  
annual balance 年度余额 ] _5b
 
annual disposable income 每年可动用收入 !8|}-eFY  
annual estimates 周年预算 7(N+'8  
annual fee 年费 <aDZ{T%  
annual general meeting 周年大会 \C h01LR"  
annual growth rate 年增率；每年增长率 2E[7RBFY+\  
annual long-term supplement 长期个案每年补助金 I[d<SHo  
annual pensionable emolument 可供计算退休金的年薪 $LFL4Q  
annual report 年报 %yu =,J j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $Ery&rX.  
annual return 周年报表；周年申报表；每年报税表格 J9p4\=9  
Annual Return Rules 《周年报表规则》 H;l_;c`  
annual review of consumer prices 每年消费物价回顾 -Ou.C7ol  
annual roll-forward basis 逐年延展方式 2vX
$:4  
annual salary 年薪 8W?dWj  
annual statement 年度报表；年度决算表 >m..  
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 oPM*VTMA  
annuitant 年金受益人 13`Mt1R  
annuity 年金 G{E`5KIvm  
annuity contract 年金合约 Zd-6_,r  
annuity on human life 人寿年金 l-l7jq]R  
antecedent debt 先前的债项 V3cKbk7~  
ante-dated cheque 倒填日期支票 nS*Y+Q^9a  
anticipated expenditure 预期开支 \ "$$c  
anticipated net profit 预期纯利 {G VA4=UAE  
anticipated revenue 预期收入
s&(;  
anti-inflation measure 反通货膨胀措施 y,3ZdY"  
anti-inflationary stance 反通货膨胀立场 IhYR4?e  
apparent deficit 表面赤字 fyA-*)oHv  
apparent financial solvency 表面偿债能力 kMMgY?  
apparent partner 表面合伙人 $i5J}  
application for personal assessment 个人入息课税申请书 7K:V<vX5  
application of fund 资金应用 HP1QI/*v  
application to release as liquidator and to destruct the books of accounts and documents (rkg0  
申请免除清盘人职务及毁灭帐簿与文件 bAGKi.  
appointed actuary 委任精算师 G9 O6Fi  
appointed auditor 委任核数师；委任审计师 q*3keB;X  
appointed trustee 委任的受托人 Jt@lH  
appointer 委任人 !NkCki"W  
apportioned pro rata 按比例分摊 5$D"uAp<V  
apportionment 分配；分摊 d#H9jg15e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o1x1SH  
apportionment formula 分摊方程式 b' y*\9Ru  
apportionment of estate duty 遗产税的分摊 q1( [mHZ  
appraisal 估价；评估 O9(z"c  
appreciable growth 可观增长 I}3F'}JV<  
appreciable impact 显着影响 Kbf(P95+uL  
appreciable increase 可观增长 AXW.`~ 4  
appreciation 增值；升值 &|~7`  
appreciation against other currencies 相对其他货币升值 g-~ _gt7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]myRYb5Z
 
appreciation tax 增值税 bIAE?D  
appropriation 拨款；拨用；拨付 P<<+;']  
appropriation account 拨款帐目 ,0.kg  
Appropriation Bill 拨款法案 q!e
E~O;A  
appropriation-in-aid system 补助拨款办法 aQtd6L+ J  
approved assets 核准资产 a3tcLd|7J  
approved basket stock 认可一篮子证券 89g a+#7  
approved budget 核准预算 7upko9d/  
approved charitable donation 认可慈善捐款 ]HuB%G|t1V  
approved charitable institution 认可慈善机构 hx$61E=  
approved currency 核准货币；认可货币 :Kwu{<rJ!(  
approved estimates 核准预算 <f>w"r  
approved estimates of expenditure 核准开支预算 \7r0]& _  
approved overseas insurer 核准海外保险人 1 _?8OU  
approved overseas trust company 核准海外信托公司 !m+Pd.4TaB  
approved pooled investment fund 核准汇集投资基金 >|E]
??v  
approved provident fund scheme 认可公积金计划 t?4H9~iH  
approved provision 核准拨款 A51 a/p#  
approved redeemable share 核准可赎回股份 'z(Y9%+a  
approved regional stock 认可地区性证券 '|[V}K5m/f  
approved retirement scheme 认可退休金计划 q"u,Tnc;  
approved subordinated loan 核准附属贷款 d-D,Gx]>$  
arbitrage 套戥；套汇；套利 yx :^*/  
arbitrageur 套戥者；套汇者 fY[Fwjj3  
arbitrary amount 临时款项 1^![8>u"  
arrangement 措施；安排；协定 "w'pIUQ3,  
arrears 欠款 ,PTM'O@aU#  
arrears of pay 欠付薪酬 *9^8NY]  
arrears of revenue 逾期未收税款；逾期未收的帐项 ahg:mlaob  
articles of association 组织章程；组织细则；组织章程细则 A'DFY {  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I)Xf4FS@  
ascertainment of profit 确定利润 ]P0%S@]  
"Asia Clear" “亚洲结算系统” &v{#yzM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :o>=^N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $nO~A7  
Asian Development Fund [ADF] 亚洲发展基金 zjQ746<&)i  
Asian dollar bond 亚洲美元债券  AG@gOm  
Asian dollar market 亚洲美元市场 c>_ti+  
Asian dollar rate 亚洲美元利率 )S g6B;CJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D_DwP$wSo  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ub-3/T  
asked price 沽盘；喊价；索价；卖方报价 [a2]_]E%  
assessable income 应评税入息 b>;?{  
assessable loss 应评税亏损 | ys5.|  
assessable profit 应评税利润 H5}61JC/z  
assessable value 应评税值 'f\9'v  
assessed profit 估定利润 yV(#z2|  
assessed value 经评估价值 79v+ze  
assessment 评税；评定；估价；评税单 SK}sf9gTv  
assessment number 评税编号；估价编号 tOiz tYu  
assessment of additional tax 补加税评税 .SD-6GVD  
assessment of performance 业绩评估；实绩评价 .\R9tt}  
Assessor 评税主任 mWT+15\5r(  
asset price bubbles 资产价格泡沫 o5o myMN  
asset-backed securities 具资产保证的证券 )@NFV*@I  
assets accretion 资产增值 i1vz{Tc  
assets and liabilities 资产与负债 d4S4 e  
assets betterment statement 资产递增表；资产改进表 V*jl  
assets lending 实物放款；有抵押贷款 )QE6X67i  
assets of the company passing on the death 死者去世时转移的公司资产 r&]XNq'P9  
assets pledged as security for liabilities 用作负债抵押的资产 Qn*l,Z]US  
assets portfolio 资产投资组合 -V/y~/]J  
assets price 资产价格 ^k=<+*9  
assets quality 资产质素 I2[Z0G@&=  
assets realization 资产变现 <=M5)#  
assets refinancing arrangement 资产再集资安排 3 7BSJ  
assets securitization 资产证券化 P0l fK}  
assets situated outside Hong Kong 在香港以外地方的资产 5n3yc7NPP  
assets stripping 削减资产；拆卖资产 LZV-E=`  
assets value 资产值 ,hn#DJ)  
assignee 承让人 \sNgs#{7E7  
assignment 转让；转让书；转让契 /ox7$|Jyr  
assignment of interest 权益转让 5Z>a}s_i  
assignment of letters patent and trade mark 专利证书及商标转让 $6rm;UH  
assignment of property 物业转让；物业转让书 W%L'nR~w$  
assignment right 转让权 wQ+pVu?6_  
assignor 转让人 ,1sbY!&ekL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 s2O()u-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0/R;
g~q@  
associate member 附属会员 f .O^R~,  
associated body corporate 相联法人团体 q\EYsN</;  
associated company 相联公司；联属公司 !mlfG"FE  
associated corporation 相联法团 hVzyvpw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @_ %RQO_X  
公认会计师公会〔英国〕 cMY}Y [2c  
Association of Futures Exchange Brokers 香港期货经纪协会 rN}pi@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 & kC  
association of underwriters 承保人组织 //63|;EEkl  
assumption of control 接管 g04^M(  
assurance 担保；保险；转易；转易书  d$$5&a  
assurance of interest 权益的转易 q} e#L6cM  
at 19XX price 按一九ＸＸ年价格计算 {=GmXd%D  
at a discount 按赔价计算；按贴水价格计算；打折扣 !Cr3>tA  
at a premium 按溢价计算；按升水价格计算 :^)?AO#J  
at call 通知付款；按通知 aopPv&jY  
at constant market price 按固定市价计算 5P!ZG
bG  
at constant price 按固定价格计算 +e{ui +  
at cost 按成本计算 fd'kv  
at current market price 按当时市价计算；按现时市价计算 +``vnC  
at current price 按当时价格计算；按现时价格计算 ]}L'jK 0  
at factor cost 按要素成本计算；按生产要素成本计算 T!
c|O3m  
at money-of-the-day price 按付款当日价格计算 HMd?`  
at or better 按指定或较佳价位〔买卖指令〕 Nc\DXc-N  
at par 按面值计算；平价 *Jsb~wta  
at sight 见票即付 k{qxsNM  
at the close 按收市盘 ,Cr%2Wg-  
at the opening 按开市盘 &>jz[3  
attestation 见证；见证条款 Q
!l(2nva  
at-the-money option 平价期权 Y$JVxly  
attorney 受权人；受托代表人 8_%GH}{  
attornment 新拥有人承认书 +=($mcw#[  
attributable profit 可归属利润 "'v+*H 3  
attributable share value 可归属股份价值 s<YN*~  
Auckland Stock Exchange 奥克兰证券交易所 Lf9hOMHx  
auction 拍卖 Ey=2zo^F  
auctioneer 拍卖商 f;'*((  
audit 审计；核数 x=DxD&I!J  
Audit Commission 审计署 v'hc-Q9+>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] v`|]57?A  
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's)  
audit review 帐目审查 OJe!K:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]9YA~n\  
audited account 审计帐目；经审计的帐目 u> {aF{  
audited annual account 经审计的周年帐目 'yiv.<4  
audited balance sheet 经审计的资产负债表 vkG#G]Qs";  
auditor 核数师；核数主任；审计师 E)*ht;u  
auditor's certificate 核数师证明书；审计师证明书 &wQ;J)13  
auditor's report 核数师报告；审计师报告 edL2ax  
Aussie bond 澳元债券 !ZTghX}D  
austerity budget 紧缩预算 PNm@mC_fh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |+Wn5iT  
Australia All Ordinaries Index 澳洲所有普通股票指数 [cB^6v  
Australian Dollar [AUD] 澳元 H'WYnhU&  
Australian Options Market 澳大利亚期权市场 /9_%NR[  
Australian Securities Commission 澳洲证券事务监察委员会 l#[Z$+!09  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (HRj0,/^  
Australian Stock Exchange 澳大利亚证券交易所 beOMln+R  
Austrian Schilling [ATS] 奥地利先令
&PC6C<<f  
authentication 认证；鉴证 }d%CZnY&7  
authority to purchase 委托购买证；委购书 :?xH)J,imk  
authorization 认可；核准；授权；授权书 /h53;$zK  
authorization by direction 指示授权 "l&SRX?g  
authorization by instruction 指令授权 `rn/H;r!Z  
authorization by warrant 令状授权 T~3{$  
authorization of unit trust 单位信托的认可 zmhc\M?z  
authorized agent 指定代理人 m1W) PUy  
authorized capital 法定资本 %,[,mW4l   
authorized clerk 出市员 B{/og*xd*1  
authorized dealer 认可交易商 `KZV@t  
authorized financial institution 认可财务机构 N:lE{IvRJ  
authorized fund 认可基金 ,V1"Typ#<  
authorized fund house 获授权的基金公司；认可基金公司 _<AkM"  
authorized institution 认可机构 b+~_/;Y9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z^'~iU-?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 T";evM66  
authorized insurer 获授权保险人；获认可承保人 sK#)k\w>  
authorized investment 特准投资项目 ST{Vi';}  
authorized person 获授权人 a_Xwi:e<
 
authorized representative 获授权代表 s*rR
>D:  
authorized share capital 法定股本 WOn53|GQK  
automated quotation system 自动报价系统 }ktIG|GC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6w<rSUd'  
自动交易系统〔香港期货交易所有限公司〕 ho=!Yy  
automatic adjustment mechanism 自动调整机制 qt L]x -O  
automatic adjustment system 自动调整系统 y[b8rv  
Automatic Clearing House 自动票据交换所 Q"I(3 tp9[  
automatic exchange rates accumulation system 自动化汇率累集系统  bUcp8
 
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `}ak]Z_  
automatic teller machine [ATM] 自动柜员机 h\!8*e;RAW  
autopay 自动转帐 G' U_I  
available assets 可用资产 ]$2 yV&V&  
available fiscal reserve 现存财政储备 e 6mZ;y5_  
available profit 可用利润 r|l?2 eO~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \ ITd\)F%N  
average 平均；平均数；海损
ec;  
average basic salary 平均基本薪金 i bzY&f  
average consumer expenditure 平均消费开支；一般消费开支 /phMrL=  
average cost 平均成本 !;>s.]  
average cost of land production 增辟土地平均成本 O+W<l
:|$  
average daily turnover 平均每日成交额 cvsH-uAp  
average daily wage rate 平均每日工资率 -*7i:mg  
average expenditure pattern 平均开支模式 VJ\qp%  
average growth rate 平均增长率 +c%jOl  
average net fixed assets 固定资产平均净值 uzHMQp  
average of relatives 相对价格平均数 azZtuDfv  
average price 平均价格 O84:ejro  
average propensity to consume 平均消费倾向；一般消费倾向 (GF}c\=T7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ''auu4vF  
average rate 平均率 K/zb6=->  
average revenue 平均收入；平均收益 zr!7*, p  
average stock 平均库存；平均存货 c!E{fSP  
average yearly rent 平均年租 *+rfRH]a  
avoidance of double taxation 避免双重课税 AO5&Y.A#  
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 X|\`\[  
C`r:jA<LC,  
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