一些有用的会计术语(也不知道发的地方对不对)A

A: (q(~de  
A share Ａ股；甲类股份 "O%gFye  
abatement of tax 减税；减扣免税额 i;_tI#:A  
ABN AMRO Bank N.V. 荷兰银行 ZHm7Isa1  
above-the-line expenditure 线上项目支出；经常预算支出 }MH0L#Tu  
above-the-line receipt 线上项目收入；经常预算收入 )|DM~%$QM  
ABSA Asia Limited 南非联合亚洲有限公司 `s8{C b=}1  
absolute change 绝对数值变更 nv~%#|v_W  
absolute expenditure 实际开支 d\jPdA.a=  
absolute guideline figure 绝对准则数字 r}mbXvn  
absolute interest 绝对权益 =9fajRFTt  
absolute order of discharge 绝对破产解除令 CTZh0x  
absolute profit margin 绝对利润幅度 8j=}u/T@F  
absolute value 实值；绝对值 br":y>=,  
absolutely vested interest 绝对既得权益 {;:/-0s  
absorbed cost 已吸收成本；已分摊成本 IHcD*zQ  
absorption 吸收；分摊；合并 xT+
zU}z  
absorption rate 吸收率；摊配率；分摊率 B#.L  
ACB Finance Limited 亚洲商业财务有限公司 b"#WxgaF  
acceptable form of reciprocity 合理的互惠条件 Y}#J4i0b*  
acceptable rate 适当利率；适当汇率 d;>#Sxf  
acceptance agreement 承兑协议 ,^eYlmT>6
 
acceptance for honour 参加承兑 \ywXi~+kUv  
acceptor 承兑人；接受人；受票人 iC98_o_9  
acceptor for honour 参加承兑人 f;xkT  
accident insurance 意外保险 y&?
6FY  
Accident Insurance Association of Hong Kong 香港意外保险公会 SBIj<Yy]  
accident insurance scheme 意外保险计划 Zw ^kmSL"  
accident year basis 意外年度基准 oaoU _V  
accommodation 通融；贷款 / ;,Md,p  
accommodation bill 通融票据；空头票据 @AIaC-,~]  
accommodation party 汇票代发人 M>i9i-dU  
account balance 帐户余额；帐户结余 >76\nGO  
account book 帐簿 \4-"L>  
account collected in advance 预收款项 OeS\7  
account current book 往来帐簿  ng_^  
account of after-acquired property 事后取得的财产报告 o!{w"K  
account of defaulter 拖欠帐目 2M68CE  
account payable 应付帐款 Q2F+?w;,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o'f?YZ$.  
account receivable 应收帐款 {:]9Q Tq  
account receivable report 应收帐款报表 Pyb Z)5u  
account statement 结单；帐单；会计财务报表 LRb{hUt=  
account title 帐户名称；会计科目 p%*%n3bw  
accountant's report 会计师报告 jN6uT&{T  
Accountant's Report Rules 会计师报告规则 ~=
=>pj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 FMClSeO7  
Accounting Arrangements 《会计安排》 p4-o/8rO  
accounting basis 会计基础 ]jmL]Ny^  
accounting by Official Receiver 破产管理署署长呈交的帐目 EB2!HpuQ3  
Accounting Circular 《会计通告》 -wSg2'b4E  
accounting class 会计类别 YYu6W@m]  
accounting date 记帐日期；会计结算日期 :q
IXY/  
accounting for money 款项核算 RkBb$q9F]  
Accounting Officer 会计主任 3P^sM1  
accounting period 会计报告期；会计期 'F$l{iR  
accounting policy 会计政策；会计方针 PE
uIWXr  
accounting practice 会计惯例 O0pDd4)"  
accounting principle 会计准则 ^ml'?  
accounting record 会计记录 #7q7PYG4  
accounting report 会计报告 lMg+R<$~I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j
+["JXy  
Accounting Society of China 中国会计学会 @++.F
Ef  
accounting statement 会计报表 }A7j/uy}s  
accounting system 会计制度；会计系统 iTAx
=SG  
accounting transaction 会计事项；帐务交易 Htgx`N|  
accounting treatment 会计处理 2VE9}%i  
accounting year 会计年度 G %Q^o5m  
accretion 增值；添加 7[5.> h  
accrual 应计项目；应累算数目 S>]pRV9rT  
accrual basis 应计制；权责发生制 \V*xWS  
accrual basis accounting 应计制会计；权责发生制会计  .5y+fL  
accrue 应累算；应计 1r]IogI  
accrued benefit 应累算利益 gm[z[~
X@  
accrued charges 应计费用 {yB&xj[z  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y[K*57fs  
accrued expenses 应累算费用 8=Z9T<K  
accrued interest payable 应付利息；应计未付利息 "vyNxZE  
accrued interest receivable 应收利息；应计未收利息 +L9Eqll  
accrued right 累算权益 P%
(O|  
accruing profit 应累算的利润 ZfgJ.<<  
accumulated fiscal reserve 累积财政储备 N,;5{y1;J  
accumulated profit 累积利润；滚存溢利 S7L=#+Z  
accumulated reserve 累积储备 Ksy -e{n  
accumulation of surplus income 累积收益盈余 ,Qnd3[2[  
acquired assets 既得资产  oze&  
acquisition 收购；购置；取得 H s"HID  
acquisition cost 购置成本 )>`G  
acquisition expenses 购置费用 kMt 8/E`  
acquisition of 100% interest 收购全部股权 bj"J'  
acquisition of control 取得控制权 jhg;%+KB  
acquisition of fixed assets 购置固定资产 ?)1{)Erf8x  
acquisition of shell “买壳” GP:77)b5  
acquisition price 收购价 _G.>+!"2/  
act of God 天灾 UM6(s@$  
acting partner 执事合伙人 s8#X3Rp  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mM-8+H?~b  
active partner 积极参与的合伙人 ktdW`R\+  
active trading 交投活跃 $+3}po\  
actual circulation 实际流通 X7i/fm
{l'  
actual cost 实际成本 W>p-u6u%E|  
actual expenditure 实际开支；实际支出 /O^RF}  
actual income 实际入息；实际收入；实际收益  )8UWhl=  
actual market 现货市场 dOoKLry  
actual price 现货价；实际价格 !gv`FE9y  
actual profit 实际利润 X6mqi;+  
actual quotation 实盘；实际价位；实际报价 qQsku;C?i  
actual year basis 按实际年度计算 v>-VlQ  
actuals 实货 dnb)/  
actuarial investigation 精算调查 A' /KUi  
actuarial principle 精算原则 PX n;C/  
actuarial report 精算师报告 AG?dGj^  
Actuarial Society of Hong Kong 香港精算学会 y1bbILWej  
actuarial valuation 精算师估值 d~`x )B(  
actuary 精算师 ZO)S`W  
ad referendum agreement 暂定协议；有待覆核的协定 7e#?e+5+A  
ad valorem duty 从价税；按值征税 yA.4G_|I  
ad valorem duty system 从价税制 T|dY 2  
ad valorem fee 从价费 j;fpQ_KL  
ad valorem tariff 从价关税 [zlN!.Z  
additional allowance 额外免税额 X~<("  
additional amount for unexpired risk 未过期风险的额外款额 *EZHJt9  
additional assessable profit 补加应评税利润 U9A~9"O  
additional assessment 补加评税 ulkJR-""&  
additional commitment 额外承担 /U"CO8Da  
additional commitment vote 额外承担拨款 eL\;Nf+Zp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *i- _6s  
additional dependent parent allowance 供养父母额外免税额 r;Gi+Ca5  
additional provision 额外拨款 7qg{v9|,  
additional stamp duty 附加印花税 ]b%Hy  
additional tax 补加税罚款；补加税款 ?$6Y2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [I$BmGQ  
adjudged bankrupt 被裁定破产 u*tN)f3  
adjudicated bankrupt 裁定破产人 <p\6AnkMr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YJ;j x0  
adjudication of bankruptcy 裁定破产；宣告破产 Eg2
[k.{P  
adjudication of insolvency 裁定无力偿还债务 MF'$~gxo  
adjusted actual 经调整的实数；调整后的实数 t$xY #:  
adjusted current assets 经调整的流动资产；调整后的流动资产 ghX|3lI\q  
adjusted figure 经调整的数字；调整后的数额 krC{ed  
adjusted liabilities 经调整的负债；调整后的负债 (h5'9r  
adjusted loss 经调整的亏损；调整后的亏损 G_k~X"  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 W81E!RyP`  
adjusted profit 经调整的利润；调整后的利润 =|%Cu&  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]&i.b+^  
adjusted value 经调整的价值；调整后的价值 pm\x~3jHs  
adjustment 调整；修订；理算〔保险〕 -"h;uDz|z  
adjustment centre 调剂中心 :I:!BXQT$  
adjustment lag 调整过程的时间差距；调整时差 4x;/HEb7?  
adjustment mechanism 调整机制  ?kZTI (  
adjustment of loss 亏损调整 {FIXc^m'  
adjustment process 调整过程；调整程序 %QKRFPYhS  
adjustment range 调整幅度 00SbH$SU  
administered exchange rate 受管制汇率 1}:bqI.<W  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x7<\]94  
administration expenses 行政费用 =}v}my3y"  
administration fee 手续费；行政费 L2pp6bW  
administration in bankruptcy 破产管理 %T)oCjM[\  
administration order 遗产管理令 kWe{r5C7  
administrator 管理人；遗产管理人 C_n9T{k  
administrator of the estate 遗产管理人 2;^y4ssg  
admission of debt 债项承认书 zS
SB>D  
admission of proof 接纳债权证明 @*Wh  
advance 放贷款项；垫付款项；预支款项；预付款项 `KK>~T_$J  
advance account 暂支帐目；预付款帐户 z(fAnn T?  
advance compensation 预付补偿金 +S R+x/?z  
advance from shareholder 股东垫款 kRTwaNDOD  
advance pending reimbursement 预支以待日后付还 f~dd3m('  
advanced economy 先进经济体系 @Q^P{  
advancement 预付；预付财产 \z$p%4`E@  
advances warrant 垫款令 &Ibu>di4[  
advancing 贷出 Ka6,<C o  
adverse balance 逆差
|d*&y#kV  
adverse exchange 逆汇 hlJq-*6'  
advertisement addressed to shareholders 在报章刊登的致股东通告 rfgI$eu   
advice for collection 托收通知书 S6+y?,^  
advice of drawing 提款通知书；汇票通知书 Wo7F  
advice of payment 付款通知 >OG:vw)E  
Advisory Committee [Securities and Futures Commission] 8&Oa_{1+Q  
谘询委员会〔证券及期货事务监察委员会〕 nD)K}4  
Advisory Committee on Diversification 经济多元化谘询委员会 HE'2"t[a  
affidavit 誓章；遗产申报誓章 {iv<w8CU)  
affidavit of no receipt 述明无收款的誓章 l411a9o  
affiliate 联号；联营公司；附属公司 xZQg'IT  
affiliated company 附属公司；联号；联营公司 9$Xu,y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1\g6)|R-+  
affordability 负担能力 P#_sg0oJF  
African Development Bank [AfDB] 非洲开发银行 m^H21P"z  
after-acquired property 事后取得的财产 F6K4#t+9  
after-hours dealing 市后交易 r; xLP  
after-tax profit 税后盈利；税后利润；税后溢利 {.De4]ANh  
agency agreement 代理协议 E/09hD Q  
agency expenses 代理机构的开支 "bm  
agency fee 代理费 g-e#!(  
Agency Law 《代理法》 A
%^w^
f  
agent 代理人；承销人 F@*+{1R  
agent of company 公司代理人 `X`2:@gQ  
agent's fee 代理人费；经纪费 E[*Fz1>
 
aggregate 总计；总数；总体数字 aS pWsT  
aggregate amount 总款额；总额 )*Q-.Je/U  
aggregate assets and liabilities 总体资产与负债 KM!k$;my  
aggregate at constant price 按固定价格计算的总体数字 Fb4`|  
aggregate demand 总需求 {qmdm`V[  
aggregate gross position 总持仓量 s.x&LG  
aggregate limit 总限额 L W;heO"  
aggregate of salaries tax 合计薪俸税 {O,{c\  
aggregate performance 总体表现；总体业绩 X*,%&6O*  
aggregate supply 总体供应 sL@

U  
aggregate surplus 总盈余
KLL;e/Gf  
aggregate total 整体总额 V hk_  
aggregate value 总值；合计价值 TzntO9P+  
aggregated basis 合计基准 cP}KU5j  
aggregated net chargeable income 合计应课税入息实额 u&9 r2R959  
aggregation 合并计算；合计；总和 ]\xy\\b/`  
aggregation of incomes of husband and wife 夫妇入息合并计算 K"0PTWt  
aggregation of property 财产的总和 >NKe'q<)3  
agio 差价；贴水 q-`RI*1]  
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》 LK;k'IJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]b=P=
 
《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》 g"L|n7_b  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment pFm=y#!t  
《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》 +8#_59;x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;?6No(/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r} P<iX
 
agreement for a settlement 授产协议 XO9M_*Va  
agreement for assignment 转让协议 S_T1y  
agreement for sale 售卖协议；买卖协议 8-lOB  
agreement for sale and purchase 买卖协议 5 gv/Pq&  
agreement for the payment of interest 支付利息协议 ! /NG.Wf  
agreement for the repayment of money 还款协议 s-RQMK}H  
agreement of reinsurance 再保险协议 ~j#]tElb  
Agricultural Bank of China 中国农业银行 OKP9CLg9  
air passenger departure tax 飞机乘客离境税 q-rB2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %rF?dvb;?  
airport tax 机场税 ? BE6  
alcohol duty 酒精税 gi-Yqco  
alienation 让与；让渡；转让 =r.mlc``W  
alimony 生活费；赡养费 @0eHS+  
All Ordinaries Index [AOI] 所有普通股指数 <N`J`J-[  
all risks 全险；综合险 #_|sgS?1  
All Sales Record for Stock Market 《股票市场成交报告》 K3' niGT  
Allied Capital Resources Limited 新联财务有限公司 rC7``#5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2<][%> '  
allocation letter 拨款信件 F! X}(N?t  
allocation of fund 分配款项；预留款项 `iJhG^w9M  
allocation of profit 利润分配；溢利分配 fsEzpUY:{W  
allocation warrant 拨款令
=;3fq-  
allotment 分配；配股
HoLv`JA  
allotment notice 股份配售通知；配股通知 Sje wuIi1  
allotment of shares 股份分配 *5wu   
allowable 可获宽免；免税的 PT^c^{V  
allowable business loss 可扣除的营业亏损 AxZD-|.  
allowable expenses 可扣税的支出 @_"9Dy Y%  
allowance 免税额；津贴；备抵；准备金 Zo}y(N1K}  
allowance for debts 债项的免税额 rx5B=M  
allowance for depreciation by wear and tear 耗损折旧免税额 xy<`#  
allowance for funeral expenses 殡殓费的免税额 )'
hH^(Yu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dDD<E?TjD  
allowance for repairs and outgoings 修葺及支出方面的免税额 #9
m$ N  
allowance to debtor 给债务人的津贴 R@*O!bD
 
alteration of capital 资本更改 d7&eLLx  
alternate trustee 候补受托人 +,&O1ykY  
amalgamation 合并 nZ_v/?O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,j?.4{rHJ  
ambit of charges 征税范围；收费范围 SR8qt z/V  
amended valuation 经修订的估值 c=[O `/f  
American Commodities Exchange 美国商品交易所 1N\D5g3  
American Express Bank Limited 美国运通银行 c=;:R0_'t  
American Stock Exchange 美国证券交易所 x%<  
amortization 摊销 =B];?%  
amount due from banks 存放银行同业的款项 1Fe^Qb5G  
amount due from banks abroad 存放海外银行同业的款项 NB7Y{) w  
amount due from holding companies 控股公司欠款 .,i(2^  
amount due from local banks 存放本港银行同业的款项 *1'`"D~  
amount due to banks 银行同业的存款 QnI.zq V  
amount due to banks abroad 海外银行同业的存款 >?]_
<:  
amount due to holding companies 控股公司存款 y?)}8T^  
amount due to local banks 本港银行同业的存款 enTW0U}  
amount due to outport banks 外埠银行同业的存款 5PIZh<  
amount for note issue 发行纸币的款额 ]u-02g  
amount of bond 担保契据的款额 yE\wj  
amount of consideration 代价款额 pCu!l#J  
amount of contribution 供款数额  8*c3|  
amount of indebtedness 负债款额 6ATtW+sN]  
amount of principal of the loan 贷款本金额 -L3|&O_  
amount of rates chargeable 应征差饷数额 +xXH2b$wWC  
amount of share capital 股本额 ai
'4_  
amount of sums assured 承保款额 {&[9iIf  
amount of variation 变动幅度 j.i#*tN//  
amount of vote 拨款数额 '&FjW-`" G  
amount payable 应付款额 E"|4Y(G  
amount receivable 应收款额 $2MAZGJV
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aZk&`Jpz  
analysis 分析 Dw2Q 'E  
ancillary risk 附属风险 npD
IX  
annual account 周年帐目；周年帐目报表；年度决算；年结 zD)pF1,7:8  
annual accounting date 年结日期 ==H$zmK  
annual allowance 每年免税额；年积金；年度津贴；年津 ZCVl5R(mZ  
annual balance 年度余额 M|[ZpM+  
annual disposable income 每年可动用收入 W><dYy=z5
 
annual estimates 周年预算 +-
a&2J;J'  
annual fee 年费 Y=*P 8pg  
annual general meeting 周年大会 QR> Y%4 ;h  
annual growth rate 年增率；每年增长率 >qo~d?+  
annual long-term supplement 长期个案每年补助金 7yt=]1  
annual pensionable emolument 可供计算退休金的年薪 m7%C#+67  
annual report 年报 ` r']^ ,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ao7`G':  
annual return 周年报表；周年申报表；每年报税表格 oA tsUF+a  
Annual Return Rules 《周年报表规则》 b}G24{  
annual review of consumer prices 每年消费物价回顾 3I|3wQ&#(  
annual roll-forward basis 逐年延展方式  ?W0(|9  
annual salary 年薪 )ZejQ}$  
annual statement 年度报表；年度决算表
sLcFt1  
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 R 4wr  
annuitant 年金受益人 _}mK!_`  
annuity 年金 *fO{ a  
annuity contract 年金合约 6e25V4e?I  
annuity on human life 人寿年金 j}+5vB|0  
antecedent debt 先前的债项 'ZQWYr9R  
ante-dated cheque 倒填日期支票 tVqmn  
anticipated expenditure 预期开支 H<ZU#U0FZf  
anticipated net profit 预期纯利 Sg] J7;]  
anticipated revenue 预期收入 R[1BfZ6s  
anti-inflation measure 反通货膨胀措施 me\cLFw  
anti-inflationary stance 反通货膨胀立场 {6d b{ ay_  
apparent deficit 表面赤字 -Y:ROoFOZ  
apparent financial solvency 表面偿债能力 DJQglt}~  
apparent partner 表面合伙人 8@M'[jT  
application for personal assessment 个人入息课税申请书 N8!TZ~1$  
application of fund 资金应用 S^f:`9ab9  
application to release as liquidator and to destruct the books of accounts and documents ]]cYLaq(  
申请免除清盘人职务及毁灭帐簿与文件 eeUp 1g  
appointed actuary 委任精算师 S^cH}-+  
appointed auditor 委任核数师；委任审计师 }wSy  
appointed trustee 委任的受托人 HhkN^S,  
appointer 委任人 uu%?K@Qq  
apportioned pro rata 按比例分摊 |z^pL1Z]5  
apportionment 分配；分摊 # 4|9Fj??  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nSY-?&l6P  
apportionment formula 分摊方程式 HXJ9xkrr  
apportionment of estate duty 遗产税的分摊 -U>7 H`5  
appraisal 估价；评估 (tl}q3U  
appreciable growth 可观增长 fw{,bJ(U  
appreciable impact 显着影响 .h;Se  
appreciable increase 可观增长 {5Eyr$  
appreciation 增值；升值 !U BVPR*  
appreciation against other currencies 相对其他货币升值 5]7&IDA]]9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1]\TI7/n  
appreciation tax 增值税 b0a}ME&1  
appropriation 拨款；拨用；拨付 L8V3BH7B  
appropriation account 拨款帐目 C%ytk
zG_  
Appropriation Bill 拨款法案 5@XV6  
appropriation-in-aid system 补助拨款办法 hkW{88  
approved assets 核准资产 qSQ@p\O~  
approved basket stock 认可一篮子证券 ^p_u.P  
approved budget 核准预算 135vZ:S  
approved charitable donation 认可慈善捐款 9DEh*%q  
approved charitable institution 认可慈善机构 2W3W/> 2h  
approved currency 核准货币；认可货币 dALK0U  
approved estimates 核准预算 4VIg>EL*  
approved estimates of expenditure 核准开支预算 b Dg9P^<n  
approved overseas insurer 核准海外保险人 G^Xd-7 GQ  
approved overseas trust company 核准海外信托公司 P Tnac  
approved pooled investment fund 核准汇集投资基金 +zRh fIJHH  
approved provident fund scheme 认可公积金计划 %{STz  
approved provision 核准拨款 C=VIT*=  
approved redeemable share 核准可赎回股份 00M`%c/  
approved regional stock 认可地区性证券 p\U*;'hv  
approved retirement scheme 认可退休金计划 DMkhbo&+  
approved subordinated loan 核准附属贷款 bZ#X9fT  
arbitrage 套戥；套汇；套利 F$*3@Y  
arbitrageur 套戥者；套汇者 JJl7JwSTW  
arbitrary amount 临时款项 Q @2(aR  
arrangement 措施；安排；协定 :HW>9nD
.  
arrears 欠款 WF/l7u#
4i  
arrears of pay 欠付薪酬 i
<u9:W  
arrears of revenue 逾期未收税款；逾期未收的帐项 y3yvZD  
articles of association 组织章程；组织细则；组织章程细则 G[q9A$yw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0Ry
Fv+  
ascertainment of profit 确定利润 yx0Q+Sm1:  
"Asia Clear" “亚洲结算系统” O3!d(dY=_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K&UE0JO'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B <+K<,S  
Asian Development Fund [ADF] 亚洲发展基金 k!doIM
j  
Asian dollar bond 亚洲美元债券 j??tmo  
Asian dollar market 亚洲美元市场 cw+g z!!  
Asian dollar rate 亚洲美元利率 w &vhWq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m4gU*?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {Bvm'lq`  
asked price 沽盘；喊价；索价；卖方报价 n(jjvLf  
assessable income 应评税入息 TmiWjQv`  
assessable loss 应评税亏损 M7VID6J.  
assessable profit 应评税利润 +5*vABvCu  
assessable value 应评税值 y`b\;kd  
assessed profit 估定利润 +v[O  
assessed value 经评估价值 wZv-b*4  
assessment 评税；评定；估价；评税单 n+quSF)  
assessment number 评税编号；估价编号 ,#aS/+;[)  
assessment of additional tax 补加税评税 6+8mV8{-8  
assessment of performance 业绩评估；实绩评价 \/,g VT  
Assessor 评税主任 1D$::{h  
asset price bubbles 资产价格泡沫 d_iY&-gq/  
asset-backed securities 具资产保证的证券 J v<$*TVS0  
assets accretion 资产增值 Ofm5[q=  
assets and liabilities 资产与负债 ]xR4->eix  
assets betterment statement 资产递增表；资产改进表 g9qC{xd  
assets lending 实物放款；有抵押贷款 _j 5N=I{U  
assets of the company passing on the death 死者去世时转移的公司资产 sPpS~wk*  
assets pledged as security for liabilities 用作负债抵押的资产 nx;$dxx_Ws  
assets portfolio 资产投资组合 4p x_ZD#J  
assets price 资产价格 E!@/NE\-  
assets quality 资产质素 u&SZlkf6%  
assets realization 资产变现 k2
OM="Ei}  
assets refinancing arrangement 资产再集资安排 y#bK,}  
assets securitization 资产证券化 jvO3_Zt9
 
assets situated outside Hong Kong 在香港以外地方的资产 hrT%XJl  
assets stripping 削减资产；拆卖资产 QSmJ`Bm  
assets value 资产值 `Z8^+AMc  
assignee 承让人 0IFlEe[>#  
assignment 转让；转让书；转让契 fN0bIE Y  
assignment of interest 权益转让 BVAr&cu  
assignment of letters patent and trade mark 专利证书及商标转让 RH=$h! 5  
assignment of property 物业转让；物业转让书 O3+)qb!X  
assignment right 转让权 Bj&_IDs4  
assignor 转让人 ru(J5+H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (H[  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Q)+Y}  
associate member 附属会员 \[k%)_  
associated body corporate 相联法人团体 l% |cB93  
associated company 相联公司；联属公司 (+x]#
#Q  
associated corporation 相联法团 \=8=wQv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #gI&lO*\gr  
公认会计师公会〔英国〕 <Cr8V'c  
Association of Futures Exchange Brokers 香港期货经纪协会 L"^.0*X/d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~T&% VvI  
association of underwriters 承保人组织 (!ZV9S  
assumption of control 接管 *N'hA5.z  
assurance 担保；保险；转易；转易书 RnSm]}?  
assurance of interest 权益的转易 xDLMPo&  
at 19XX price 按一九ＸＸ年价格计算 !Y|8z\Q  
at a discount 按赔价计算；按贴水价格计算；打折扣 fPrb%  
at a premium 按溢价计算；按升水价格计算 Oh-Fp-v87  
at call 通知付款；按通知 H%cp^G  
at constant market price 按固定市价计算 yXXvs'$R \  
at constant price 按固定价格计算 Q^|6J#o[9  
at cost 按成本计算 @9<S*  
at current market price 按当时市价计算；按现时市价计算 2)?  
at current price 按当时价格计算；按现时价格计算 x?rbgsB5&  
at factor cost 按要素成本计算；按生产要素成本计算 &_YtY47  
at money-of-the-day price 按付款当日价格计算 dQ`:8SK  
at or better 按指定或较佳价位〔买卖指令〕 [88{@
)  
at par 按面值计算；平价 W[GQ[h  
at sight 见票即付 _^b@>C>O  
at the close 按收市盘 +]_nbWL(%  
at the opening 按开市盘 K{N%kk%F  
attestation 见证；见证条款 pEkOSG  
at-the-money option 平价期权 E+Im~=m$  
attorney 受权人；受托代表人 _lNC<7+#h  
attornment 新拥有人承认书 +.wT 9kFcc  
attributable profit 可归属利润 t5n2eOy~T  
attributable share value 可归属股份价值 Kny%QB
oiw  
Auckland Stock Exchange 奥克兰证券交易所 fZ{&dslg  
auction 拍卖 <g*.p@o  
auctioneer 拍卖商 6I5o2i  
audit 审计；核数 OFIMi^@  
Audit Commission 审计署 %Dra7B%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n3*UgNg%fK  
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〕 ;n` $+g:>  
audit review 帐目审查 pY,O_ t$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?-d Ain1w  
audited account 审计帐目；经审计的帐目 QQT G9s  
audited annual account 经审计的周年帐目 srsK:%`  
audited balance sheet 经审计的资产负债表 @7)Z  
auditor 核数师；核数主任；审计师 u2\+?`Ox  
auditor's certificate 核数师证明书；审计师证明书 s><IykIi  
auditor's report 核数师报告；审计师报告 v8>!Gft  
Aussie bond 澳元债券 o|0 '0P  
austerity budget 紧缩预算 VkWO}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]u;GNz}?  
Australia All Ordinaries Index 澳洲所有普通股票指数 k3C"  
Australian Dollar [AUD] 澳元 Pf{`/UlD  
Australian Options Market 澳大利亚期权市场
u\:rY)V  
Australian Securities Commission 澳洲证券事务监察委员会 @c0n2 Xcr  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (lieiye^  
Australian Stock Exchange 澳大利亚证券交易所 mZ~mf->%  
Austrian Schilling [ATS] 奥地利先令 2|$lk8/,  
authentication 认证；鉴证 ,zG<7~m  
authority to purchase 委托购买证；委购书 8znj~7}#  
authorization 认可；核准；授权；授权书 z2.*#xTZn  
authorization by direction 指示授权 J &{q
p
pN  
authorization by instruction 指令授权 _IC
,9bbg  
authorization by warrant 令状授权 'xQna+%h  
authorization of unit trust 单位信托的认可 K/Sq2:  
authorized agent 指定代理人 .|U4N/XN%q  
authorized capital 法定资本 xcw%RUC-  
authorized clerk 出市员 Zo
'/^S  
authorized dealer 认可交易商 ;x,+*%  
authorized financial institution 认可财务机构 )-)ss"\+Ju  
authorized fund 认可基金 Fgsk
b"k/  
authorized fund house 获授权的基金公司；认可基金公司 g&
q]@m  
authorized institution 认可机构 {3.*7gnY\L  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |OOXh[y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Td5bDO  
authorized insurer 获授权保险人；获认可承保人 ss/h[4h4h  
authorized investment 特准投资项目 DgC3> yL  
authorized person 获授权人 T=^jCH &  
authorized representative 获授权代表 c]e`m6  
authorized share capital 法定股本 vlAO z  
automated quotation system 自动报价系统 4}+xeGA$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zjea4>!A2  
自动交易系统〔香港期货交易所有限公司〕 Akv(} !g  
automatic adjustment mechanism 自动调整机制 lj4%(rB=  
automatic adjustment system 自动调整系统 bd,Uz%o_  
Automatic Clearing House 自动票据交换所
]bs+:  
automatic exchange rates accumulation system 自动化汇率累集系统 qbEKp HnB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /3OC7!~;fM  
automatic teller machine [ATM] 自动柜员机 7WgIhQ~  
autopay 自动转帐 n?zbUA#  
available assets 可用资产 $Z,i|K;  
available fiscal reserve 现存财政储备 7U&5^s )J  
available profit 可用利润 x(rd$oZO  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 aB=vu=hF  
average 平均；平均数；海损 U)u\1AV5  
average basic salary 平均基本薪金 a#YuKh?  
average consumer expenditure 平均消费开支；一般消费开支 $K+4C0wX`  
average cost 平均成本 Sjw2 j#Q  
average cost of land production 增辟土地平均成本 1RCXc>}/  
average daily turnover 平均每日成交额 lr-12-D%-  
average daily wage rate 平均每日工资率 2T//%ys=  
average expenditure pattern 平均开支模式 L[CU  
average growth rate 平均增长率 @>M8Pe  
average net fixed assets 固定资产平均净值 &/
sGh0  
average of relatives 相对价格平均数 Jq=00fcT+  
average price 平均价格 K5 5} Wi  
average propensity to consume 平均消费倾向；一般消费倾向 D
LNa6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 olYPlHF  
average rate 平均率 Y0@'za^y  
average revenue 平均收入；平均收益 "kcpA#uD|  
average stock 平均库存；平均存货 #.<*; rB  
average yearly rent 平均年租 o G(0i  
avoidance of double taxation 避免双重课税 w9G_>+?E  
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 >r;ABz/  
mY$nI -P  
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