一些有用的会计术语(也不知道发的地方对不对)A

A: oUXi4lsSc  
A share Ａ股；甲类股份 +-8S,Rg@   
abatement of tax 减税；减扣免税额 b=Rw=K.  
ABN AMRO Bank N.V. 荷兰银行 u/W  
above-the-line expenditure 线上项目支出；经常预算支出 PDwi])6mf  
above-the-line receipt 线上项目收入；经常预算收入 E RnuM  
ABSA Asia Limited 南非联合亚洲有限公司 1D@'uApi.  
absolute change 绝对数值变更 4rpx  
absolute expenditure 实际开支 kl(id8r  
absolute guideline figure 绝对准则数字 btb$C  
absolute interest 绝对权益 qyA%_;ReMY  
absolute order of discharge 绝对破产解除令 UvR F\x%  
absolute profit margin 绝对利润幅度 6Ja} N  
absolute value 实值；绝对值 {[Bo"a>%  
absolutely vested interest 绝对既得权益 jS_fwuM  
absorbed cost 已吸收成本；已分摊成本 *CsRO  
absorption 吸收；分摊；合并 bU3e*Er  
absorption rate 吸收率；摊配率；分摊率 (~}P.?C8  
ACB Finance Limited 亚洲商业财务有限公司 G:u-C<^'  
acceptable form of reciprocity 合理的互惠条件
AHg:`Wjv-  
acceptable rate 适当利率；适当汇率 '!$g<= @  
acceptance agreement 承兑协议 d46PAA{'  
acceptance for honour 参加承兑 ,\t:R1.  
acceptor 承兑人；接受人；受票人 0Fd<@wQ0  
acceptor for honour 参加承兑人 *RPdU.  
accident insurance 意外保险 -)='htiU  
Accident Insurance Association of Hong Kong 香港意外保险公会 2>bTcud>  
accident insurance scheme 意外保险计划 oRJ!J-Z]  
accident year basis 意外年度基准 |s<IZ2z]}R  
accommodation 通融；贷款 6.uyY@Yx  
accommodation bill 通融票据；空头票据 ?zFeP6C  
accommodation party 汇票代发人 "t[9EbFL  
account balance 帐户余额；帐户结余 >gQJ6q  
account book 帐簿 jY: )W*TXt  
account collected in advance 预收款项 dCbRlW  
account current book 往来帐簿 |Z), OW  
account of after-acquired property 事后取得的财产报告 &Nzq/~uqP  
account of defaulter 拖欠帐目 NI^=cN,l  
account payable 应付帐款 !|\$|m<n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rG
NYu
\\  
account receivable 应收帐款 % ~!A,  
account receivable report 应收帐款报表 2h_XfY'3pX  
account statement 结单；帐单；会计财务报表 P1gW+*?  
account title 帐户名称；会计科目 YU*u!  
accountant's report 会计师报告 QL_vWG-  
Accountant's Report Rules 会计师报告规则 xEULV4Qw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @/(\YzQvp]  
Accounting Arrangements 《会计安排》 ?p&CR[  
accounting basis 会计基础 ]j=Eof%Rc  
accounting by Official Receiver 破产管理署署长呈交的帐目 >h!>Ll  
Accounting Circular 《会计通告》 :>y?B!=  
accounting class 会计类别 A }(V2  
accounting date 记帐日期；会计结算日期 blUnAu o~  
accounting for money 款项核算 o8PK,!Pl  
Accounting Officer 会计主任 DQ#rZi3I  
accounting period 会计报告期；会计期 O~wZU Zf  
accounting policy 会计政策；会计方针 [2WJ];FJ  
accounting practice 会计惯例
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accounting principle 会计准则 ;7;=)/-  
accounting record 会计记录 +-s$Htx  
accounting report 会计报告 eUY/H1
  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 { :^;byd  
Accounting Society of China 中国会计学会 ~2HlAU))<&  
accounting statement 会计报表 BVJ6U[h`  
accounting system 会计制度；会计系统 5mtsN#  
accounting transaction 会计事项；帐务交易 D7X8yv1  
accounting treatment 会计处理 &3@{?K  
accounting year 会计年度 IdHydY1  
accretion 增值；添加 ?.A~O-w  
accrual 应计项目；应累算数目 HITw{RPrW  
accrual basis 应计制；权责发生制 }fS`jq;  
accrual basis accounting 应计制会计；权责发生制会计 Fl{@B*3@w  
accrue 应累算；应计 jV}tjwq  
accrued benefit 应累算利益 *6C ]CS  
accrued charges 应计费用 LBcnBo</v  
accrued cumulative preference share dividend 应累算的累积优先股股息 j3W)  
accrued expenses 应累算费用 xE.yh#?.k  
accrued interest payable 应付利息；应计未付利息 y}\d]*5  
accrued interest receivable 应收利息；应计未收利息 ApT
8;F B  
accrued right 累算权益 h?8I`Z)h  
accruing profit 应累算的利润 4Go$OQ`  
accumulated fiscal reserve 累积财政储备 Ml"i^LR+  
accumulated profit 累积利润；滚存溢利 z_;:6*l=:  
accumulated reserve 累积储备 `rWT^E@p5m  
accumulation of surplus income 累积收益盈余 5.IX  
acquired assets 既得资产 pW y+oZ  
acquisition 收购；购置；取得 tz6N,4J?  
acquisition cost 购置成本 tPQjjoh  
acquisition expenses 购置费用 I`% ]1{  
acquisition of 100% interest 收购全部股权 UPE9e   
acquisition of control 取得控制权 k=^~\$e  
acquisition of fixed assets 购置固定资产 x>ZnQ6x~m]  
acquisition of shell “买壳” =ws iC'  
acquisition price 收购价 .kl.awT  
act of God 天灾 e
>6NO  
acting partner 执事合伙人 E"/r*C+T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dE_d.[!  
active partner 积极参与的合伙人 EF8~rKO3  
active trading 交投活跃 +o;}*  
actual circulation 实际流通 pHftz-RS!  
actual cost 实际成本 7NFRCCXHQ  
actual expenditure 实际开支；实际支出 X2[d15!9  
actual income 实际入息；实际收入；实际收益 -ff@W m  
actual market 现货市场 ><HHO (74X  
actual price 现货价；实际价格 )j_Y9`R  
actual profit 实际利润 [& d"Z2gK  
actual quotation 实盘；实际价位；实际报价 u/
 Gk>F  
actual year basis 按实际年度计算 /b;GC-"v  
actuals 实货 j#f7-nHyz8  
actuarial investigation 精算调查 @L-] %C  
actuarial principle 精算原则 K/;*.u`:  
actuarial report 精算师报告 
MEI.wJZ  
Actuarial Society of Hong Kong 香港精算学会 ,UveH` n-  
actuarial valuation 精算师估值 aAi"  
actuary 精算师 U+4W9zhwo  
ad referendum agreement 暂定协议；有待覆核的协定 M^6!{c=MIi  
ad valorem duty 从价税；按值征税 C/JFb zVx  
ad valorem duty system 从价税制 ^e~m`R2fHh  
ad valorem fee 从价费 b}-/~l-:  
ad valorem tariff 从价关税 9kO}054  
additional allowance 额外免税额 # o;\5MOE%  
additional amount for unexpired risk 未过期风险的额外款额 ([#4H3uO-  
additional assessable profit 补加应评税利润 )q8!:Z  
additional assessment 补加评税 A8zh27[w%  
additional commitment 额外承担 N E/_  
additional commitment vote 额外承担拨款 ,zP.ch0K  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {0~xv@ U  
additional dependent parent allowance 供养父母额外免税额 m"|AD/2;(  
additional provision 额外拨款 o3ZqPk]al  
additional stamp duty 附加印花税 e.>>al  
additional tax 补加税罚款；补加税款 Py! F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z/*X)mBuB  
adjudged bankrupt 被裁定破产 LJh^-FQ  
adjudicated bankrupt 裁定破产人 Y+ Qm.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4k]DktY}.  
adjudication of bankruptcy 裁定破产；宣告破产 V."qxKsz  
adjudication of insolvency 裁定无力偿还债务 z0F'zN3J  
adjusted actual 经调整的实数；调整后的实数 ;,2;J3,pA  
adjusted current assets 经调整的流动资产；调整后的流动资产 D8O&`!mf  
adjusted figure 经调整的数字；调整后的数额 |bM?Q$>~  
adjusted liabilities 经调整的负债；调整后的负债 Cvgk67C=$  
adjusted loss 经调整的亏损；调整后的亏损 y88lkV4a  
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 9x]yu6  
adjusted profit 经调整的利润；调整后的利润 a*N<gId  
adjusted surplus 经调整的盈余额；调整后的盈余额 {0IC2jE  
adjusted value 经调整的价值；调整后的价值 xE"QX N  
adjustment 调整；修订；理算〔保险〕 FWb`F&  
adjustment centre 调剂中心 P.>5`^  
adjustment lag 调整过程的时间差距；调整时差 M>xjs?{%k  
adjustment mechanism 调整机制 <cUaIb;(4  
adjustment of loss 亏损调整 G?e\w+}Pj@  
adjustment process 调整过程；调整程序 qy^sdqHl@  
adjustment range 调整幅度 92"
;?Xk  
administered exchange rate 受管制汇率 fnJ!~b*qo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YsBOh{Ml  
administration expenses 行政费用 "3H?_!A9  
administration fee 手续费；行政费 wc~k4B9"  
administration in bankruptcy 破产管理 ][[\!og  
administration order 遗产管理令 9bb5?b/  
administrator 管理人；遗产管理人 L>X39R~  
administrator of the estate 遗产管理人 p(6!7t:  
admission of debt 债项承认书 An2Wj  
admission of proof 接纳债权证明 6?uo6 I  
advance 放贷款项；垫付款项；预支款项；预付款项 lD]/Kx  
advance account 暂支帐目；预付款帐户 ){M)0,:  
advance compensation 预付补偿金 _c@k>"_{S  
advance from shareholder 股东垫款 :OC(93d)0  
advance pending reimbursement 预支以待日后付还 2`V[Nb  
advanced economy 先进经济体系 `U6bI`l  
advancement 预付；预付财产 H vezi>M  
advances warrant 垫款令 '"4S3Fysm  
advancing 贷出 ^1jZwP;5eW  
adverse balance 逆差 [+_0y[~,tB  
adverse exchange 逆汇 8EC$p} S  
advertisement addressed to shareholders 在报章刊登的致股东通告 O@)D%*;v  
advice for collection 托收通知书 e<E]8GAF  
advice of drawing 提款通知书；汇票通知书 t$k$Hd';  
advice of payment 付款通知 v0uA]6:  
Advisory Committee [Securities and Futures Commission] 7jtDhsVz  
谘询委员会〔证券及期货事务监察委员会〕 .0
ExHcr  
Advisory Committee on Diversification 经济多元化谘询委员会 h
L(zVkYI  
affidavit 誓章；遗产申报誓章 IuOY.c2.u  
affidavit of no receipt 述明无收款的誓章 iO2%$Jw9\  
affiliate 联号；联营公司；附属公司 p J#<e  
affiliated company 附属公司；联号；联营公司 #$*l#j"#A  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j%TcW!D-_  
affordability 负担能力 t9Y?0O}/  
African Development Bank [AfDB] 非洲开发银行 Ip&Q'"HYj  
after-acquired property 事后取得的财产 _N2tf/C&=  
after-hours dealing 市后交易 /2jw]ekQ'  
after-tax profit 税后盈利；税后利润；税后溢利 W:TF8Onw  
agency agreement 代理协议 @`S8d%6P  
agency expenses 代理机构的开支 TQiDbgFo  
agency fee 代理费 {klyVb  
Agency Law 《代理法》 z&W5@6")`  
agent 代理人；承销人 o0`|r+E\  
agent of company 公司代理人 ADW>  
agent's fee 代理人费；经纪费 =3R5m>6!/  
aggregate 总计；总数；总体数字 f!D~aJ  
aggregate amount 总款额；总额 'd
u
{ky  
aggregate assets and liabilities 总体资产与负债 U%zZw)  
aggregate at constant price 按固定价格计算的总体数字 oHvVZ  
aggregate demand 总需求 $9In\x
  
aggregate gross position 总持仓量 cpe/GvD5]  
aggregate limit 总限额 %$3)xtS6  
aggregate of salaries tax 合计薪俸税 Ix1[ $
9  
aggregate performance 总体表现；总体业绩 /'WIgP  
aggregate supply 总体供应
)<8f3;qd  
aggregate surplus 总盈余 $Eh8s(  
aggregate total 整体总额 \UR/tlw+/  
aggregate value 总值；合计价值 DAHQ7#qfQC  
aggregated basis 合计基准 cUPC8k.1  
aggregated net chargeable income 合计应课税入息实额 <RPy   
aggregation 合并计算；合计；总和 O%R*1 P9  
aggregation of incomes of husband and wife 夫妇入息合并计算 "<LVA2v;  
aggregation of property 财产的总和 |8<P%:*N  
agio 差价；贴水 0//B+.#  
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》 P3u,)P&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1~_&XNb&  
《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》 w=K!U]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tMnwY'  
《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》 Rd|xw%R\mb  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fD:>cje  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 vi-mn)L6#  
agreement for a settlement 授产协议 SeX:A)*ez%  
agreement for assignment 转让协议 v<SCh)[-p  
agreement for sale 售卖协议；买卖协议 ),#hBB`ZA  
agreement for sale and purchase 买卖协议 @2eV^eO9  
agreement for the payment of interest 支付利息协议 tMQz'3,X  
agreement for the repayment of money 还款协议 Qk_`IlSd  
agreement of reinsurance 再保险协议 $Afw]F$  
Agricultural Bank of China 中国农业银行 [tEHr  
air passenger departure tax 飞机乘客离境税 %J%ZoptY:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8/16<yZ  
airport tax 机场税 &:MfLDJ  
alcohol duty 酒精税 $4Ko  
alienation 让与；让渡；转让 I'$}n$UvZ  
alimony 生活费；赡养费 ZUiInO  
All Ordinaries Index [AOI] 所有普通股指数 X&+*?Q^  
all risks 全险；综合险 `*to( )  
All Sales Record for Stock Market 《股票市场成交报告》 hD I}V1)  
Allied Capital Resources Limited 新联财务有限公司 .)Af&+KT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g-cC&)0Q  
allocation letter 拨款信件 irRe}
 
allocation of fund 分配款项；预留款项 e9e7_QG_-  
allocation of profit 利润分配；溢利分配 $GcVI;a  
allocation warrant 拨款令 JLZ=$d  
allotment 分配；配股 
MG6y  
allotment notice 股份配售通知；配股通知 eKj'[2G@/  
allotment of shares 股份分配 ctB(c`zcY  
allowable 可获宽免；免税的 YR$)yl  
allowable business loss 可扣除的营业亏损 zEu15!~  
allowable expenses 可扣税的支出 &GetRDr  
allowance 免税额；津贴；备抵；准备金 KE k]<b=  
allowance for debts 债项的免税额 E 02l=M  
allowance for depreciation by wear and tear 耗损折旧免税额 HGJfj*JH  
allowance for funeral expenses 殡殓费的免税额 ""2g{!~r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fL7u419=  
allowance for repairs and outgoings 修葺及支出方面的免税额 =O?#>3A}  
allowance to debtor 给债务人的津贴 sHwn,4|iY  
alteration of capital 资本更改 .xIu  
alternate trustee 候补受托人 vs|_l!n3  
amalgamation 合并 N)rf/E0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IC:wof
"  
ambit of charges 征税范围；收费范围 $*Z Zh  
amended valuation 经修订的估值 acdWU"<  
American Commodities Exchange 美国商品交易所 [q5N 4&q\  
American Express Bank Limited 美国运通银行 *wOuw@09  
American Stock Exchange 美国证券交易所 :>t^B+  
amortization 摊销 1FO T  
amount due from banks 存放银行同业的款项 <y30t[.E6  
amount due from banks abroad 存放海外银行同业的款项 {ylhh%t4hi  
amount due from holding companies 控股公司欠款 "Nx3_mQ  
amount due from local banks 存放本港银行同业的款项 =cN!h"C[  
amount due to banks 银行同业的存款 _=\=oC  
amount due to banks abroad 海外银行同业的存款 /e0cx:.w  
amount due to holding companies 控股公司存款 qauZ-Qoc9  
amount due to local banks 本港银行同业的存款 QaMB=wV
r  
amount due to outport banks 外埠银行同业的存款 AHA4{Zu[  
amount for note issue 发行纸币的款额 M zbs#v0  
amount of bond 担保契据的款额 &D[pX|!  
amount of consideration 代价款额 h
)746T )  
amount of contribution 供款数额 P4~=_Hh  
amount of indebtedness 负债款额 ggR--`D[  
amount of principal of the loan 贷款本金额 .{@aQwN  
amount of rates chargeable 应征差饷数额 0/F/U=Z!  
amount of share capital 股本额 Qn*a#]p  
amount of sums assured 承保款额 mGK-&|gq  
amount of variation 变动幅度 5v uB87`  
amount of vote 拨款数额 qXQ/M]  
amount payable 应付款额 k;?Oi?]  
amount receivable 应收款额 \f AL:mJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z_F}Y2-w9  
analysis 分析 ~SW_jiKM  
ancillary risk 附属风险 }}VB#
 
annual account 周年帐目；周年帐目报表；年度决算；年结 -#nfO*H}  
annual accounting date 年结日期 ERE1XOe=D  
annual allowance 每年免税额；年积金；年度津贴；年津 [v!TQwMU  
annual balance 年度余额 u VZouw#  
annual disposable income 每年可动用收入 Rt{`v<  
annual estimates 周年预算 
W?B(Jsv  
annual fee 年费 BIr24N  
annual general meeting 周年大会 K[XFJ9  
annual growth rate 年增率；每年增长率 )E2^G)J$W  
annual long-term supplement 长期个案每年补助金 i{$h]D_fD  
annual pensionable emolument 可供计算退休金的年薪 ,z1fiq  
annual report 年报 DG&[.dR+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JvZNr?_w%  
annual return 周年报表；周年申报表；每年报税表格 JrkjfoN  
Annual Return Rules 《周年报表规则》 $m:4'r  
annual review of consumer prices 每年消费物价回顾 D<m+M@u  
annual roll-forward basis 逐年延展方式 D=Pv:)*]  
annual salary 年薪 a V4p0s6ZZ  
annual statement 年度报表；年度决算表 u*<G20~A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 K^_Mt!%  
annuitant 年金受益人 j9=QOq  
annuity 年金 mu1Lgs$;  
annuity contract 年金合约 8>}^
W  
annuity on human life 人寿年金 s]X]jfA.  
antecedent debt 先前的债项 0uf'6<fR  
ante-dated cheque 倒填日期支票 *vss  
anticipated expenditure 预期开支 mu(EmAoenQ  
anticipated net profit 预期纯利 2eOde(K+  
anticipated revenue 预期收入 Pc*+QtQ  
anti-inflation measure 反通货膨胀措施 bLfbzkNV\1  
anti-inflationary stance 反通货膨胀立场 "F*'UfOwrZ  
apparent deficit 表面赤字 @?w8XHEa|  
apparent financial solvency 表面偿债能力 ~x>?1K  
apparent partner 表面合伙人 ;'B\l@U\  
application for personal assessment 个人入息课税申请书 ~$zodrS9  
application of fund 资金应用 qQ_o>+3VAy  
application to release as liquidator and to destruct the books of accounts and documents :V%XEN)  
申请免除清盘人职务及毁灭帐簿与文件 UO& p2   
appointed actuary 委任精算师 JERWz~n}  
appointed auditor 委任核数师；委任审计师 3']yjj(gHr  
appointed trustee 委任的受托人 _Vs\:tygs  
appointer 委任人 Nz,8NM]  
apportioned pro rata 按比例分摊 +U%U3tAvs  
apportionment 分配；分摊 H@uCbT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u,d@oF(=  
apportionment formula 分摊方程式 r] +V:l3  
apportionment of estate duty 遗产税的分摊 <V3N!H_d  
appraisal 估价；评估 Z]I[?$y  
appreciable growth 可观增长 jZm57{C#*?  
appreciable impact 显着影响 %mhnd):  
appreciable increase 可观增长 GYD`  
appreciation 增值；升值 N|,6<|  
appreciation against other currencies 相对其他货币升值 0$n0fu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B@,L83  
appreciation tax 增值税 &DMKZMj<Q*  
appropriation 拨款；拨用；拨付 DO!?]"  
appropriation account 拨款帐目 31n5n
  
Appropriation Bill 拨款法案 S=^a''bg  
appropriation-in-aid system 补助拨款办法 S)@95pb  
approved assets 核准资产 cNW[i"  
approved basket stock 认可一篮子证券 P8JN m"C  
approved budget 核准预算 0@9.h{s@  
approved charitable donation 认可慈善捐款 uM8YY[b  
approved charitable institution 认可慈善机构 *S).@j\{W  
approved currency 核准货币；认可货币 BVx: JiA  
approved estimates 核准预算 %C]K`=vI-  
approved estimates of expenditure 核准开支预算 bBQ1~ R  
approved overseas insurer 核准海外保险人 >qJRpO  
approved overseas trust company 核准海外信托公司 ;P-xKRU!Xx  
approved pooled investment fund 核准汇集投资基金 *{]9e\DF  
approved provident fund scheme 认可公积金计划 u/5I;7cb  
approved provision 核准拨款 $lj1924?^  
approved redeemable share 核准可赎回股份 QY<{S&k9  
approved regional stock 认可地区性证券 x,\PV>  
approved retirement scheme 认可退休金计划 g+ik`q(ge  
approved subordinated loan 核准附属贷款 [TPr  
arbitrage 套戥；套汇；套利 bF88F_  
arbitrageur 套戥者；套汇者 5Pis0fa  
arbitrary amount 临时款项 0Ts[IHpg&E  
arrangement 措施；安排；协定 .)W'{2J-  
arrears 欠款 aDx{Q&  
arrears of pay 欠付薪酬 &#'[]V%^F  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,zy4+GW  
articles of association 组织章程；组织细则；组织章程细则 Z2Bl
$ \  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;as4EqiK  
ascertainment of profit 确定利润 %y~=+Sm%m
 
"Asia Clear" “亚洲结算系统” Kq|L:Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
GM6Y`iU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 54kd>)|"ag  
Asian Development Fund [ADF] 亚洲发展基金 S6 F28 d[j  
Asian dollar bond 亚洲美元债券 nn@"68]g  
Asian dollar market 亚洲美元市场 %3ecV$  
Asian dollar rate 亚洲美元利率 g?ID}E~<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a;eV&~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }>cQ}6n.
 
asked price 沽盘；喊价；索价；卖方报价 +_gPZFpbx  
assessable income 应评税入息 %,rUN+vW  
assessable loss 应评税亏损 )1a3W7  
assessable profit 应评税利润 hlxZq  
assessable value 应评税值 y< hIXC  
assessed profit 估定利润 zrjqB3R4@O  
assessed value 经评估价值 ;T!mNKl  
assessment 评税；评定；估价；评税单 %+iJpRK)7  
assessment number 评税编号；估价编号 sgDlT=c'  
assessment of additional tax 补加税评税 )TxAhaz+  
assessment of performance 业绩评估；实绩评价 ~Dw.3P:-  
Assessor 评税主任 j_E$C.XU{g  
asset price bubbles 资产价格泡沫 T<\Q4Coth  
asset-backed securities 具资产保证的证券 2G8f4vsC[  
assets accretion 资产增值 *<2+tI  
assets and liabilities 资产与负债 />(e.)f  
assets betterment statement 资产递增表；资产改进表 !o2lB^e8  
assets lending 实物放款；有抵押贷款 "Y9 *rL  
assets of the company passing on the death 死者去世时转移的公司资产 B98&JoS  
assets pledged as security for liabilities 用作负债抵押的资产 w%Tcx^:  
assets portfolio 资产投资组合 lH/d#MT  
assets price 资产价格 vV:eU-a  
assets quality 资产质素 k#TonT  
assets realization 资产变现 )/h~csy:~  
assets refinancing arrangement 资产再集资安排 8V%(SV  
assets securitization 资产证券化 4"fiEt,t<x  
assets situated outside Hong Kong 在香港以外地方的资产 h>w4{u0  
assets stripping 削减资产；拆卖资产 NaC^q*>9  
assets value 资产值 m/sAYF"  
assignee 承让人 oJy]n9  
assignment 转让；转让书；转让契 b
>AFhj:  
assignment of interest 权益转让 &Ib8xwb:  
assignment of letters patent and trade mark 专利证书及商标转让 F.mS,W]  
assignment of property 物业转让；物业转让书 bNR}Mk]?  
assignment right 转让权 4A:@+n%3m  
assignor 转让人 s`ly#+!.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p`-`(i=iJo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0n+Wv@/  
associate member 附属会员 U@dztX@u  
associated body corporate 相联法人团体 r# 5))q-  
associated company 相联公司；联属公司 3Xa
w  
associated corporation 相联法团  rxQn[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] OwrzD~  
公认会计师公会〔英国〕 KFBo1^9N  
Association of Futures Exchange Brokers 香港期货经纪协会 (Vglcj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nmp(%;<exN  
association of underwriters 承保人组织 ~M%r.WFpA  
assumption of control 接管 Er?Wg09  
assurance 担保；保险；转易；转易书 CXGq>cQ=d  
assurance of interest 权益的转易 Me[T=Tt`@w  
at 19XX price 按一九ＸＸ年价格计算 09`5<9/  
at a discount 按赔价计算；按贴水价格计算；打折扣 DYJ@>8  
at a premium 按溢价计算；按升水价格计算 WK]SHiHD
 
at call 通知付款；按通知 >I AwNr  
at constant market price 按固定市价计算 l2KR=&SX/  
at constant price 按固定价格计算 a0OH  
at cost 按成本计算 Asicf{HaX  
at current market price 按当时市价计算；按现时市价计算 :BG/]7>|V  
at current price 按当时价格计算；按现时价格计算 9VdVom|e  
at factor cost 按要素成本计算；按生产要素成本计算 ,/{mRw%  
at money-of-the-day price 按付款当日价格计算 a?K=  
at or better 按指定或较佳价位〔买卖指令〕 )s(J8J[b*L  
at par 按面值计算；平价
,Khhu%$  
at sight 见票即付 N7k<q=r-  
at the close 按收市盘 *xXa4HB  
at the opening 按开市盘 ^?(A|krFg  
attestation 见证；见证条款 g PogV(
V  
at-the-money option 平价期权 ~hPp)-A  
attorney 受权人；受托代表人 9*2A}dH  
attornment 新拥有人承认书 .Y[sQO~%  
attributable profit 可归属利润 x F7C1g(  
attributable share value 可归属股份价值 :-7`Lfi@%  
Auckland Stock Exchange 奥克兰证券交易所 'WkDpa  
auction 拍卖 'n%Ac&kk  
auctioneer 拍卖商 7(lR$,bE;=  
audit 审计；核数 5FcKY_  
Audit Commission 审计署 Ks:~Z9r}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;AK;%  
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〕 )h&s.k  
audit review 帐目审查 X64OX9:YF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S',i  
audited account 审计帐目；经审计的帐目 sF
^3KJ|  
audited annual account 经审计的周年帐目 r 11:T3  
audited balance sheet 经审计的资产负债表 _In[Z?P}  
auditor 核数师；核数主任；审计师 5fPYtVm  
auditor's certificate 核数师证明书；审计师证明书 \9dSI
 
auditor's report 核数师报告；审计师报告 lg1yj}br  
Aussie bond 澳元债券 l j*ELy  
austerity budget 紧缩预算 RX:wt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gsd9QW  
Australia All Ordinaries Index 澳洲所有普通股票指数 Au &NQ+  
Australian Dollar [AUD] 澳元 Ffk$8"  
Australian Options Market 澳大利亚期权市场 Rq~\Yf+Pm
 
Australian Securities Commission 澳洲证券事务监察委员会
#=UEx  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -~ytk=  
Australian Stock Exchange 澳大利亚证券交易所 Y%:FawR  
Austrian Schilling [ATS] 奥地利先令 <T{2a\i 4f  
authentication 认证；鉴证 )nU%}Z  
authority to purchase 委托购买证；委购书 uhvmh  
authorization 认可；核准；授权；授权书 N r5 aU6]  
authorization by direction 指示授权 eYBo*  
authorization by instruction 指令授权 =(b;Cow  
authorization by warrant 令状授权 betN-n-  
authorization of unit trust 单位信托的认可 ) \Mwv&k1  
authorized agent 指定代理人 U;o[>{L   
authorized capital 法定资本 lob{{AB,!  
authorized clerk 出市员 ]C^D5(t/cd  
authorized dealer 认可交易商 FLdO  
authorized financial institution 认可财务机构 J;4x-R$W  
authorized fund 认可基金 4&;.>{:;  
authorized fund house 获授权的基金公司；认可基金公司 j J
6Yz  
authorized institution 认可机构 b{qeu$GR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zq-"jpZG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 JViglO1\  
authorized insurer 获授权保险人；获认可承保人 MJ'|$b}  
authorized investment 特准投资项目 :" Q!Q@>  
authorized person 获授权人 !U.Xb6  
authorized representative 获授权代表 Z#YkAQHv5  
authorized share capital 法定股本 s.+2[R1HF  
automated quotation system 自动报价系统 cY?< W/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2f(5C*~  
自动交易系统〔香港期货交易所有限公司〕 _l,?Y;OF  
automatic adjustment mechanism 自动调整机制 j(/Bf m  
automatic adjustment system 自动调整系统 un0tzz  
Automatic Clearing House 自动票据交换所 L'=2Uk#.D  
automatic exchange rates accumulation system 自动化汇率累集系统 ~8~B VwZ_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6#VG,'e3  
automatic teller machine [ATM] 自动柜员机 0/P!rH9  
autopay 自动转帐 3`_jNPV1  
available assets 可用资产 9frP`4<)  
available fiscal reserve 现存财政储备 <e"O`*ZJ  
available profit 可用利润 |eL&hwqzG  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7cin?Z1  
average 平均；平均数；海损 J
PL8fX-w  
average basic salary 平均基本薪金 x bF*4;^SI  
average consumer expenditure 平均消费开支；一般消费开支 ,?i^i#Wqzg  
average cost 平均成本 dgPJte%i  
average cost of land production 增辟土地平均成本 ;AKtbS;H  
average daily turnover 平均每日成交额 ,}F2l|x_  
average daily wage rate 平均每日工资率 Gxfw!aF~  
average expenditure pattern 平均开支模式 c.jq?
Q k  
average growth rate 平均增长率 VaZ+TE  
average net fixed assets 固定资产平均净值 )%%RI_JT  
average of relatives 相对价格平均数 K
Y/}jJW  
average price 平均价格 &3v{~Xg)  
average propensity to consume 平均消费倾向；一般消费倾向 0?l|A1I%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,pir,Eozg  
average rate 平均率 M`\c'|i/  
average revenue 平均收入；平均收益 (WiA  
average stock 平均库存；平均存货 p%Ae"#_X%  
average yearly rent 平均年租 {OP-9P=p  
avoidance of double taxation 避免双重课税 =BY)>0?z  
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 n|NI]Qi*  
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