一些有用的会计术语(也不知道发的地方对不对)A

A: VeCpz[r  
A share Ａ股；甲类股份 k ^+h>B-;  
abatement of tax 减税；减扣免税额 # VR}6Jv  
ABN AMRO Bank N.V. 荷兰银行 `GH6$\:  
above-the-line expenditure 线上项目支出；经常预算支出 ULsz<Hj  
above-the-line receipt 线上项目收入；经常预算收入 ~PS%^zxyn  
ABSA Asia Limited 南非联合亚洲有限公司 Oi7:J> [  
absolute change 绝对数值变更 M8 ++JI  
absolute expenditure 实际开支 F2+lwycY  
absolute guideline figure 绝对准则数字 {'{ssCL  
absolute interest 绝对权益 g%^Zq"  
absolute order of discharge 绝对破产解除令 h~<#1'/<  
absolute profit margin 绝对利润幅度 .llAiv  
absolute value 实值；绝对值 ~lQ]PKJ"  
absolutely vested interest 绝对既得权益 ]\Ez{MdAT  
absorbed cost 已吸收成本；已分摊成本 mz/KGZ5t  
absorption 吸收；分摊；合并 LG51e7_gFi  
absorption rate 吸收率；摊配率；分摊率 n) `4*d$`  
ACB Finance Limited 亚洲商业财务有限公司 k%c ?$n"  
acceptable form of reciprocity 合理的互惠条件 z#O{rwnl  
acceptable rate 适当利率；适当汇率 c*LnLK/m  
acceptance agreement 承兑协议 [?;oiEe.|  
acceptance for honour 参加承兑 eeuAo&L&  
acceptor 承兑人；接受人；受票人 +>/Q+nh  
acceptor for honour 参加承兑人 G.cs-f  
accident insurance 意外保险 W>s<&Vb  
Accident Insurance Association of Hong Kong 香港意外保险公会 EEF}Wf$f  
accident insurance scheme 意外保险计划 W*VQ"CW{^]  
accident year basis 意外年度基准 UlQ}   
accommodation 通融；贷款 !74*APPHR  
accommodation bill 通融票据；空头票据 8
vnU!r  
accommodation party 汇票代发人 VRMlr.T+  
account balance 帐户余额；帐户结余 '?Hy"5gUA  
account book 帐簿 M}us^t*  
account collected in advance 预收款项 qOkw6jfluh  
account current book 往来帐簿 .8g&V|  
account of after-acquired property 事后取得的财产报告 F5)Ta?3|"<  
account of defaulter 拖欠帐目 ,{YC|uB  
account payable 应付帐款 P`RM"'Om  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GAPZt4Z2  
account receivable 应收帐款 mo<g'|0  
account receivable report 应收帐款报表 hZ$* sf  
account statement 结单；帐单；会计财务报表 l*pCG`@J#  
account title 帐户名称；会计科目 US4X CJxB  
accountant's report 会计师报告 oSE'-8(  
Accountant's Report Rules 会计师报告规则 @p}H@#/u\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 92eS*x2@  
Accounting Arrangements 《会计安排》 *FOTq'%i  
accounting basis 会计基础 4oCnF+(  
accounting by Official Receiver 破产管理署署长呈交的帐目 x4fLe5xv  
Accounting Circular 《会计通告》 |1rBK.8  
accounting class 会计类别 5tQffo8t  
accounting date 记帐日期；会计结算日期 e@@kTny(  
accounting for money 款项核算 5>$*#0%"}  
Accounting Officer 会计主任 XIf,#9  
accounting period 会计报告期；会计期 Ho*S>Y  
accounting policy 会计政策；会计方针 }|Cw]GW  
accounting practice 会计惯例 7?p%~j  
accounting principle 会计准则 A qE,zW  
accounting record 会计记录 +U@P+;  
accounting report 会计报告 i Ri1E;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vFy/  
Accounting Society of China 中国会计学会 R"K{@8b
  
accounting statement 会计报表 W~R_- ]k@g  
accounting system 会计制度；会计系统 Zni8im,_j  
accounting transaction 会计事项；帐务交易 W._vikR  
accounting treatment 会计处理 (S1$g ~t;  
accounting year 会计年度 -.:1nI   
accretion 增值；添加 XWk/S $-d  
accrual 应计项目；应累算数目 -%"MAIJnX  
accrual basis 应计制；权责发生制 |+ @  
accrual basis accounting 应计制会计；权责发生制会计 p5>TL!4M  
accrue 应累算；应计 D3BX[  
accrued benefit 应累算利益 Sd}fse  
accrued charges 应计费用 B*K%&w10~  
accrued cumulative preference share dividend 应累算的累积优先股股息 /|BzpIfpN  
accrued expenses 应累算费用 o"TEmZUP  
accrued interest payable 应付利息；应计未付利息 U
{{RRK|  
accrued interest receivable 应收利息；应计未收利息 9OP d'f  
accrued right 累算权益 [ *R8XXuL  
accruing profit 应累算的利润 tz._*n83  
accumulated fiscal reserve 累积财政储备 CuU"s)  
accumulated profit 累积利润；滚存溢利 C$M^<z  
accumulated reserve 累积储备 '$l*FWOEal  
accumulation of surplus income 累积收益盈余 (w@|:0t^y[  
acquired assets 既得资产 W:hR81ci  
acquisition 收购；购置；取得 E$*I.i
_m  
acquisition cost 购置成本 Q8T4_p[-o  
acquisition expenses 购置费用 \-
`L}$  
acquisition of 100% interest 收购全部股权 S ^2'O7uj  
acquisition of control 取得控制权 d.2   
acquisition of fixed assets 购置固定资产 o y}(  
acquisition of shell “买壳” 7{/qQGL  
acquisition price 收购价 x&8fmUS:@;  
act of God 天灾 2.?:[1g!  
acting partner 执事合伙人 UV@<55)K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 TkmN.@w_C  
active partner 积极参与的合伙人 Za4 YD  
active trading 交投活跃 C n4|qX"&t  
actual circulation 实际流通 U#@:"v|  
actual cost 实际成本 Qy$8!(  
actual expenditure 实际开支；实际支出 +=U`  
actual income 实际入息；实际收入；实际收益 %[;<'s5e~  
actual market 现货市场 < _c84,[V  
actual price 现货价；实际价格 ]Cbht\Ag"  
actual profit 实际利润 +oe ~j\=  
actual quotation 实盘；实际价位；实际报价 S &cH1QZ  
actual year basis 按实际年度计算 ?Q:se  
actuals 实货 /vSFQ}W  
actuarial investigation 精算调查 vqv(KsD+::  
actuarial principle 精算原则 >PL/>   
actuarial report 精算师报告
`hI1  
Actuarial Society of Hong Kong 香港精算学会 goWD~'\  
actuarial valuation 精算师估值 g`3g#h$  
actuary 精算师 TDy@Y> )  
ad referendum agreement 暂定协议；有待覆核的协定 dax|4R  
ad valorem duty 从价税；按值征税 k$3.FO"  
ad valorem duty system 从价税制 &Lk@Xq1  
ad valorem fee 从价费 Sg')w1  
ad valorem tariff 从价关税 [uZU p*.V  
additional allowance 额外免税额 />.&  
additional amount for unexpired risk 未过期风险的额外款额 7u o4F=%  
additional assessable profit 补加应评税利润 st/Tb/  
additional assessment 补加评税 f}nGWV%,  
additional commitment 额外承担 (;C_>EL&u  
additional commitment vote 额外承担拨款 nolTvqMT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3J%jD  
additional dependent parent allowance 供养父母额外免税额 /O/u5P{J  
additional provision 额外拨款 ||9f@9  
additional stamp duty 附加印花税
?W%3>A  
additional tax 补加税罚款；补加税款 Wb/@~!+i`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5j,)}AYO  
adjudged bankrupt 被裁定破产 .J&~u0g  
adjudicated bankrupt 裁定破产人 efZdtrKgy  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JI@~FD&  
adjudication of bankruptcy 裁定破产；宣告破产 r3pfG  
adjudication of insolvency 裁定无力偿还债务 >Py;6K  
adjusted actual 经调整的实数；调整后的实数 I`DdhMi7  
adjusted current assets 经调整的流动资产；调整后的流动资产 tAbIT;>  
adjusted figure 经调整的数字；调整后的数额 -D38>#Y  
adjusted liabilities 经调整的负债；调整后的负债 g)u2  
adjusted loss 经调整的亏损；调整后的亏损 Xqf"Wx(X  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 nPvR  
adjusted profit 经调整的利润；调整后的利润 B>YrDJUN  
adjusted surplus 经调整的盈余额；调整后的盈余额 WNlWigwYl  
adjusted value 经调整的价值；调整后的价值 LPewoAXO  
adjustment 调整；修订；理算〔保险〕 hFylQfd  
adjustment centre 调剂中心 6Q>:g"_  
adjustment lag 调整过程的时间差距；调整时差 '00DUUa  
adjustment mechanism 调整机制 Lu1>A {et  
adjustment of loss 亏损调整 kZPj{^c:  
adjustment process 调整过程；调整程序 3_vggK%  
adjustment range 调整幅度 >(:KEA  
administered exchange rate 受管制汇率 nb(#;3DQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9bqfZ"6nXY  
administration expenses 行政费用 Zff-Hl  
administration fee 手续费；行政费 4>$>XL1  
administration in bankruptcy 破产管理 %6kD^K-  
administration order 遗产管理令 j%~UU0(J  
administrator 管理人；遗产管理人 N[dhNK"  
administrator of the estate 遗产管理人 }*IX3
4  
admission of debt 债项承认书 n3~xiQ'  
admission of proof 接纳债权证明 @2kt6 W  
advance 放贷款项；垫付款项；预支款项；预付款项 :m@(S6T m  
advance account 暂支帐目；预付款帐户 LW ntZ.  
advance compensation 预付补偿金 ~cU,3g  
advance from shareholder 股东垫款 3Mr)oM<Q  
advance pending reimbursement 预支以待日后付还 O#cXvv]Z*  
advanced economy 先进经济体系 tdZ:w  
advancement 预付；预付财产 H)t8d_^|j  
advances warrant 垫款令 <bIAq8  
advancing 贷出 k. px  
adverse balance 逆差 Z~muQ c?  
adverse exchange 逆汇 tUz!]P2BUO  
advertisement addressed to shareholders 在报章刊登的致股东通告 vHJ~~if  
advice for collection 托收通知书 U%w?muJW  
advice of drawing 提款通知书；汇票通知书 r|?2@VE  
advice of payment 付款通知 [eG- &u  
Advisory Committee [Securities and Futures Commission] e?RHf_d3T-  
谘询委员会〔证券及期货事务监察委员会〕 1u)I}"{W>  
Advisory Committee on Diversification 经济多元化谘询委员会 b3y@!_'c  
affidavit 誓章；遗产申报誓章 PNg,
bcl  
affidavit of no receipt 述明无收款的誓章 GS<,adD  
affiliate 联号；联营公司；附属公司 =Lp0i9c  
affiliated company 附属公司；联号；联营公司 IBnJ6(.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 wR>\5z)^  
affordability 负担能力 Z78&IbR  
African Development Bank [AfDB] 非洲开发银行 !{r Gt`y  
after-acquired property 事后取得的财产 i#(T?=VPcy  
after-hours dealing 市后交易 (fY(-  
after-tax profit 税后盈利；税后利润；税后溢利 LT:KZ|U9  
agency agreement 代理协议  7&l  
agency expenses 代理机构的开支 .NwHr6/s*  
agency fee 代理费 y;sr# -L  
Agency Law 《代理法》 b.j\=c  
agent 代理人；承销人 *gVRMSrx4  
agent of company 公司代理人 nyT
fTn  
agent's fee 代理人费；经纪费 Ql [=  
aggregate 总计；总数；总体数字 1w1(FpQO.  
aggregate amount 总款额；总额 )CihqsA2  
aggregate assets and liabilities 总体资产与负债 [A[vR7&S  
aggregate at constant price 按固定价格计算的总体数字 nJA\P1@m  
aggregate demand 总需求 )jCAfdnCs  
aggregate gross position 总持仓量 `6Y'H2WJ?  
aggregate limit 总限额 9b()ck-\F#  
aggregate of salaries tax 合计薪俸税 ,v>P05  
aggregate performance 总体表现；总体业绩 @Je{;1  
aggregate supply 总体供应 611:eLyy&l  
aggregate surplus 总盈余 l(%bdy  
aggregate total 整体总额 OC"W=[Myl  
aggregate value 总值；合计价值 ?ry`+nx  
aggregated basis 合计基准 #LBZ%%v  
aggregated net chargeable income 合计应课税入息实额 !63x^# kg  
aggregation 合并计算；合计；总和 #}e)*(  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;Fp"]z!Qh+  
aggregation of property 财产的总和 C
!~&c7  
agio 差价；贴水 Y/)>\  
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》 /d8PDc"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment MP0gLi  
《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》 Yl>@(tu)|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment GP`_R  
《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》 q31swP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .* VZY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5 EDGl  
agreement for a settlement 授产协议 *.W![%Be  
agreement for assignment 转让协议 sq&$  
agreement for sale 售卖协议；买卖协议 Ko2{[%  
agreement for sale and purchase 买卖协议 b~%(5r.  
agreement for the payment of interest 支付利息协议 [fO \1J  
agreement for the repayment of money 还款协议 >`8i=ZpCOS  
agreement of reinsurance 再保险协议 sq-[<ryk  
Agricultural Bank of China 中国农业银行 G#3 O^,m  
air passenger departure tax 飞机乘客离境税 AdR}{:ia  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >k kuw?O@  
airport tax 机场税 ),dXaP[  
alcohol duty 酒精税 R279=sO,J  
alienation 让与；让渡；转让 d,+d8X  
alimony 生活费；赡养费 >g8Tl`P,iN  
All Ordinaries Index [AOI] 所有普通股指数 *%\z#Bje@  
all risks 全险；综合险 |BF4F5wC?  
All Sales Record for Stock Market 《股票市场成交报告》 D{ @x  
Allied Capital Resources Limited 新联财务有限公司 F.
^1|+96  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >$?$&+e}  
allocation letter 拨款信件 Z?CmD;W  
allocation of fund 分配款项；预留款项 w*\)]bTs  
allocation of profit 利润分配；溢利分配 >%'|@75K  
allocation warrant 拨款令 /nGsl<  
allotment 分配；配股 4~DFtWbf  
allotment notice 股份配售通知；配股通知 ;la(Q~#  
allotment of shares 股份分配 56d,Sk)  
allowable 可获宽免；免税的 $>]7NT
P  
allowable business loss 可扣除的营业亏损 bC)diC  
allowable expenses 可扣税的支出 1+.(N:) +  
allowance 免税额；津贴；备抵；准备金 "qR qEpD%  
allowance for debts 债项的免税额 "4oY F:h  
allowance for depreciation by wear and tear 耗损折旧免税额 7p@qzE  
allowance for funeral expenses 殡殓费的免税额 /wH]OD{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iK= {pd  
allowance for repairs and outgoings 修葺及支出方面的免税额 1[:?oEI  
allowance to debtor 给债务人的津贴 I[@}+p0  
alteration of capital 资本更改 QcIa%lf  
alternate trustee 候补受托人 :TX!lbCq  
amalgamation 合并 V!a\:%#^Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @/E5$mX`  
ambit of charges 征税范围；收费范围 YRAWylm  
amended valuation 经修订的估值 8b[^6]rM  
American Commodities Exchange 美国商品交易所 pDrM8)r
 
American Express Bank Limited 美国运通银行 ORyFE:p$  
American Stock Exchange 美国证券交易所 /\_0daUx  
amortization 摊销 oCXBek?\  
amount due from banks 存放银行同业的款项 >z.o?F  
amount due from banks abroad 存放海外银行同业的款项 $ R,7#7bG  
amount due from holding companies 控股公司欠款 31Y+bxQ  
amount due from local banks 存放本港银行同业的款项 PIsMx-i0  
amount due to banks 银行同业的存款 bL]*K$  
amount due to banks abroad 海外银行同业的存款 89k9#i X  
amount due to holding companies 控股公司存款 R
U>T?2  
amount due to local banks 本港银行同业的存款 WENPS*0oS]  
amount due to outport banks 外埠银行同业的存款  -
*M/,O  
amount for note issue 发行纸币的款额 A +e ={-*  
amount of bond 担保契据的款额 K p~x  
amount of consideration 代价款额 59FAhEg  
amount of contribution 供款数额 {ajaM'x  
amount of indebtedness 负债款额 BXnSkT7  
amount of principal of the loan 贷款本金额 0[H'l",~  
amount of rates chargeable 应征差饷数额 vp{jh-&  
amount of share capital 股本额 jDqe)uVvtV  
amount of sums assured 承保款额 t+|c)"\5h  
amount of variation 变动幅度 .FtW$Y~y  
amount of vote 拨款数额 /RIvUC1  
amount payable 应付款额 J-au{eP^  
amount receivable 应收款额 #t>w)`bA
-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &C`t(e  
analysis 分析 sFT-aLpL@V  
ancillary risk 附属风险 R%"wf   
annual account 周年帐目；周年帐目报表；年度决算；年结 r**u=q%p  
annual accounting date 年结日期 4S`2")V  
annual allowance 每年免税额；年积金；年度津贴；年津 Fi14_{  
annual balance 年度余额 TG=) KS  
annual disposable income 每年可动用收入 `lRZQ:27X  
annual estimates 周年预算 F%UyFUz  
annual fee 年费 *[) b}?  
annual general meeting 周年大会 {AoH  
annual growth rate 年增率；每年增长率 \/xWsbG\  
annual long-term supplement 长期个案每年补助金 f-E]!\Pg  
annual pensionable emolument 可供计算退休金的年薪 :-fCyF)EI  
annual report 年报 *&Np
;^~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U^-:qT;CX  
annual return 周年报表；周年申报表；每年报税表格 BlF>TI%2  
Annual Return Rules 《周年报表规则》 3<88j&9  
annual review of consumer prices 每年消费物价回顾 KnaQhZ  
annual roll-forward basis 逐年延展方式 1 `hj]@.]  
annual salary 年薪 /EZF5_`bT  
annual statement 年度报表；年度决算表 MN}@EQvW==  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &}_E~jKK  
annuitant 年金受益人 d OQU#5  
annuity 年金 U7bbJ>U_|  
annuity contract 年金合约 f R$E*Jd  
annuity on human life 人寿年金 /. k4Y  
antecedent debt 先前的债项 h# c.HtVE  
ante-dated cheque 倒填日期支票 Z@nWx]iz  
anticipated expenditure 预期开支 xX.fN7[  
anticipated net profit 预期纯利 k1e0kxn  
anticipated revenue 预期收入 "94e-Nx  
anti-inflation measure 反通货膨胀措施 UA>UW!I  
anti-inflationary stance 反通货膨胀立场 Mj&q"G  
apparent deficit 表面赤字 j7IX"O%f\  
apparent financial solvency 表面偿债能力 (C dx7v2Nh  
apparent partner 表面合伙人 {*RyT.J  
application for personal assessment 个人入息课税申请书 .]SE>3  
application of fund 资金应用 l}:&}  
application to release as liquidator and to destruct the books of accounts and documents TRW{`b[  
申请免除清盘人职务及毁灭帐簿与文件 oKLL~X>!U  
appointed actuary 委任精算师 }1=V`N(  
appointed auditor 委任核数师；委任审计师 J!b v17H"  
appointed trustee 委任的受托人 Q*u4q-DE  
appointer 委任人 )kfj+/  
apportioned pro rata 按比例分摊 Km7HB!=<  
apportionment 分配；分摊 1:h{( %`&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 56T<s+X>  
apportionment formula 分摊方程式 ]a F,r"  
apportionment of estate duty 遗产税的分摊 +Wrj%}+  
appraisal 估价；评估 ,_ }  
appreciable growth 可观增长 i0; p?4`m  
appreciable impact 显着影响 *p0n{F9  
appreciable increase 可观增长 `O4Ysk72x9  
appreciation 增值；升值 TUuw  
appreciation against other currencies 相对其他货币升值 q1Gc0{+)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E%@,n9T~"  
appreciation tax 增值税 7D PKKvQ  
appropriation 拨款；拨用；拨付 e"Kg/*Ji1  
appropriation account 拨款帐目 `a2%U/U  
Appropriation Bill 拨款法案 .
aTu]i3l_  
appropriation-in-aid system 补助拨款办法 E&ou(Q={  
approved assets 核准资产 XUTI0  
approved basket stock 认可一篮子证券 DC4O@"  
approved budget 核准预算 _+73Y'  
approved charitable donation 认可慈善捐款 b9b384Q1O  
approved charitable institution 认可慈善机构 gmtp/?>e  
approved currency 核准货币；认可货币 Jn!-Wa,  
approved estimates 核准预算 hfw$820y[  
approved estimates of expenditure 核准开支预算 \Jq$!foYx  
approved overseas insurer 核准海外保险人 COvcR.*0F  
approved overseas trust company 核准海外信托公司 }q7rR:g  
approved pooled investment fund 核准汇集投资基金 ;;#28nV  
approved provident fund scheme 认可公积金计划 Y%eFXYk.  
approved provision 核准拨款 fn(< <FA)  
approved redeemable share 核准可赎回股份 GvQKFgO6h  
approved regional stock 认可地区性证券 QT)D|]bH  
approved retirement scheme 认可退休金计划 wq+%O,  
approved subordinated loan 核准附属贷款 gx,BF#8}  
arbitrage 套戥；套汇；套利 b|F4E{{D^  
arbitrageur 套戥者；套汇者 #D4gNQg@R  
arbitrary amount 临时款项 M#ED49Dh>  
arrangement 措施；安排；协定 D_mdX9-~  
arrears 欠款 vcm66J.14  
arrears of pay 欠付薪酬 8s^CE[TA  
arrears of revenue 逾期未收税款；逾期未收的帐项 Awy-kou[C  
articles of association 组织章程；组织细则；组织章程细则 qYjR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GF]V$5.ps  
ascertainment of profit 确定利润 G>"=Af(t?Y  
"Asia Clear" “亚洲结算系统” ?XO
l>IO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  &ig6\&1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6?GR+;/  
Asian Development Fund [ADF] 亚洲发展基金 UolsF-U}'  
Asian dollar bond 亚洲美元债券 bWU4lPfP  
Asian dollar market 亚洲美元市场 D&0y0lxI@  
Asian dollar rate 亚洲美元利率 TrA&yXXL  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [l"|x75-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2|]pD  
asked price 沽盘；喊价；索价；卖方报价 a^wGc+  
assessable income 应评税入息 g+'=#NS}  
assessable loss 应评税亏损 "*E06=fiG  
assessable profit 应评税利润 YhQ;>Ko  
assessable value 应评税值 {-?^j{O0.  
assessed profit 估定利润 -CePtq`  
assessed value 经评估价值 .&Tcds  
assessment 评税；评定；估价；评税单 N<XS-XB,  
assessment number 评税编号；估价编号 v',%   
assessment of additional tax 补加税评税 R<wPO-dX  
assessment of performance 业绩评估；实绩评价 BCUn[4Gp  
Assessor 评税主任 e\o>(is  
asset price bubbles 资产价格泡沫 -36pkC 6 \  
asset-backed securities 具资产保证的证券 LEu_RU?  
assets accretion 资产增值 k/'>,WE  
assets and liabilities 资产与负债 Z|l/6L8  
assets betterment statement 资产递增表；资产改进表 J4Yu|E<&  
assets lending 实物放款；有抵押贷款 IXQxjqd^  
assets of the company passing on the death 死者去世时转移的公司资产 i|M^QKvF  
assets pledged as security for liabilities 用作负债抵押的资产 N`o[iHUj \  
assets portfolio 资产投资组合 V+04X
"  
assets price 资产价格 /4K ^-  
assets quality 资产质素 _p<]
jt  
assets realization 资产变现 V!^5#A<  
assets refinancing arrangement 资产再集资安排 :&59N^So|  
assets securitization 资产证券化 W#^W1j>_G  
assets situated outside Hong Kong 在香港以外地方的资产 9UbD=}W  
assets stripping 削减资产；拆卖资产 C|or2  
assets value 资产值 #>[BSgW  
assignee 承让人 .r=F'i}-j*  
assignment 转让；转让书；转让契 b9 Gq';o  
assignment of interest 权益转让  }\ ^J:@  
assignment of letters patent and trade mark 专利证书及商标转让 OH+kN/Fd  
assignment of property 物业转让；物业转让书 Lt8J^}kwl  
assignment right 转让权 YC,)t71l{  
assignor 转让人 .eZsKc-@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 PRTn~!Z0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ePD~SO9*  
associate member 附属会员 '+8`3['  
associated body corporate 相联法人团体 >v\t> [9t  
associated company 相联公司；联属公司 g$CWGB*%lm  
associated corporation 相联法团 RH^!7W*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] u(kacQ7  
公认会计师公会〔英国〕 3fdx&}v/  
Association of Futures Exchange Brokers 香港期货经纪协会 A.[~}ywH  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j*XhBWE?  
association of underwriters 承保人组织 yAyq-G"sO  
assumption of control 接管 <Sn;k[M}d  
assurance 担保；保险；转易；转易书 S!Z2aFj  
assurance of interest 权益的转易 9?x
D"Z   
at 19XX price 按一九ＸＸ年价格计算 E$8D^Zt  
at a discount 按赔价计算；按贴水价格计算；打折扣 C~o\Q#*j  
at a premium 按溢价计算；按升水价格计算 cJ^:b4j  
at call 通知付款；按通知 JJE3\  
at constant market price 按固定市价计算 T ?HG}(2  
at constant price 按固定价格计算
q`u^ sc  
at cost 按成本计算 Ja`xG{~Y7i  
at current market price 按当时市价计算；按现时市价计算 lPBWpHX  
at current price 按当时价格计算；按现时价格计算 #.KVT#%~{  
at factor cost 按要素成本计算；按生产要素成本计算 %qI.Qw$  
at money-of-the-day price 按付款当日价格计算 sfo+B$4|  
at or better 按指定或较佳价位〔买卖指令〕 WciL zx/  
at par 按面值计算；平价 )fGIe rS  
at sight 见票即付 3 *g>kRMJ  
at the close 按收市盘 [p:mja.6y  
at the opening 按开市盘 ZUg~8VVe  
attestation 见证；见证条款 Q)lN7oD  
at-the-money option 平价期权 mBtXa|PJ  
attorney 受权人；受托代表人 |``rSEXYs  
attornment 新拥有人承认书 L9"yQD^R7?  
attributable profit 可归属利润 'Ed
m /+  
attributable share value 可归属股份价值 :b~5nftr  
Auckland Stock Exchange 奥克兰证券交易所 wR(>'?  
auction 拍卖 vGST{Lz;  
auctioneer 拍卖商 *IGCFZbp41  
audit 审计；核数 Lo{g0~?x*  
Audit Commission 审计署 ORdS|y;:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] a7~%( L@r  
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〕 e]!`Cl-f80  
audit review 帐目审查 9P7^*f:E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AJJa<c+j  
audited account 审计帐目；经审计的帐目 P #PRzt  
audited annual account 经审计的周年帐目 7kT&}`g.  
audited balance sheet 经审计的资产负债表 }M0GPpv  
auditor 核数师；核数主任；审计师 g]mR
;T3  
auditor's certificate 核数师证明书；审计师证明书 rYn)E=FG/  
auditor's report 核数师报告；审计师报告 *y
dh.R<hb  
Aussie bond 澳元债券 C)z?-f  
austerity budget 紧缩预算 J^y}3ON  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D\@)*"  
Australia All Ordinaries Index 澳洲所有普通股票指数 zn3]vU!  
Australian Dollar [AUD] 澳元 nD
5+&M0  
Australian Options Market 澳大利亚期权市场 8aMm
z!S  
Australian Securities Commission 澳洲证券事务监察委员会 Y<WA-d
YoF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >;NiG)Z  
Australian Stock Exchange 澳大利亚证券交易所 @ =XJ<  
Austrian Schilling [ATS] 奥地利先令 E&_q"jJRi  
authentication 认证；鉴证 EvJ<X,Bo  
authority to purchase 委托购买证；委购书 #`5>XfbmQ(  
authorization 认可；核准；授权；授权书 Z;"Y
Uu[(  
authorization by direction 指示授权 7]}2`^9  
authorization by instruction 指令授权 o"19{D^.  
authorization by warrant 令状授权 :T9 P9<  
authorization of unit trust 单位信托的认可 `P43O gA  
authorized agent 指定代理人 />0 Bm`A  
authorized capital 法定资本 {yCE>F\  
authorized clerk 出市员 %p}xW V.  
authorized dealer 认可交易商 ~:xR0dqx  
authorized financial institution 认可财务机构 7W]0bJK+E  
authorized fund 认可基金 Sdr,q9+__  
authorized fund house 获授权的基金公司；认可基金公司 e&\+o}S  
authorized institution 认可机构 `D,mZj/b  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }Nc Ed;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?`+G0
VT  
authorized insurer 获授权保险人；获认可承保人 9cJ1J7y  
authorized investment 特准投资项目 S0]JeP+3!  
authorized person 获授权人 |e+r|i]  
authorized representative 获授权代表 0/4"Jh$t  
authorized share capital 法定股本 cGUsao  
automated quotation system 自动报价系统 2,^U8/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i[O{M`Z%  
自动交易系统〔香港期货交易所有限公司〕 14S_HwX  
automatic adjustment mechanism 自动调整机制 {=Z _L?j  
automatic adjustment system 自动调整系统 x T{s%wE  
Automatic Clearing House 自动票据交换所 z0-[ RGg  
automatic exchange rates accumulation system 自动化汇率累集系统 !;U;5e=0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 87ptab@  
automatic teller machine [ATM] 自动柜员机 )TtYm3,  
autopay 自动转帐 FE4P EBXvu  
available assets 可用资产 g}gOAN3.  
available fiscal reserve 现存财政储备 ? \p,s-CR:  
available profit 可用利润 6BY(Y(z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dhCrcYn  
average 平均；平均数；海损 m> YjV>5  
average basic salary 平均基本薪金 k8S`44vj  
average consumer expenditure 平均消费开支；一般消费开支 ypy  
average cost 平均成本 =}OcMM`f  
average cost of land production 增辟土地平均成本 3T)_(SM"  
average daily turnover 平均每日成交额 5STk"  
average daily wage rate 平均每日工资率 {9;x\($&a  
average expenditure pattern 平均开支模式 8}.V[,]6  
average growth rate 平均增长率 (/e[n.T  
average net fixed assets 固定资产平均净值 Lz:Q6  
average of relatives 相对价格平均数 N;|:Ks#!  
average price 平均价格 kVY0 E  
average propensity to consume 平均消费倾向；一般消费倾向 *Kmo1>^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 tpj6AMO/`d  
average rate 平均率 `s|^  
average revenue 平均收入；平均收益 ~(P\'H&(h  
average stock 平均库存；平均存货 \]Y=*+{  
average yearly rent 平均年租 Qk?J4 B  
avoidance of double taxation 避免双重课税 \}EJtux q  
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 _`d=0l*8  
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