一些有用的会计术语(也不知道发的地方对不对)A

A: -A@/cS%p  
A share Ａ股；甲类股份 R90#T6^  
abatement of tax 减税；减扣免税额 AH-BZ8  
ABN AMRO Bank N.V. 荷兰银行 \OXQ%J2v  
above-the-line expenditure 线上项目支出；经常预算支出 ](FFvqA  
above-the-line receipt 线上项目收入；经常预算收入 @,9YF}  
ABSA Asia Limited 南非联合亚洲有限公司 !hjF"Pa  
absolute change 绝对数值变更 KciN"g|X  
absolute expenditure 实际开支 |h&Z.  
absolute guideline figure 绝对准则数字 kj6H+@ {  
absolute interest 绝对权益 #lO ^PK  
absolute order of discharge 绝对破产解除令 [=",R&uD$  
absolute profit margin 绝对利润幅度 A/{!w"G  
absolute value 实值；绝对值 p[&b@U#  
absolutely vested interest 绝对既得权益 oJQ \?~  
absorbed cost 已吸收成本；已分摊成本 vqZBDQ0  
absorption 吸收；分摊；合并 t)= dKC  
absorption rate 吸收率；摊配率；分摊率 $+PyW( r  
ACB Finance Limited 亚洲商业财务有限公司 [RY Rt/?Q  
acceptable form of reciprocity 合理的互惠条件 J=&}$  
acceptable rate 适当利率；适当汇率 P| hwLM  
acceptance agreement 承兑协议 -{q'Tmst  
acceptance for honour 参加承兑 upZtVdd  
acceptor 承兑人；接受人；受票人 U1(cBY  
acceptor for honour 参加承兑人 v!$:t<-5N  
accident insurance 意外保险 mT #A?C2  
Accident Insurance Association of Hong Kong 香港意外保险公会 E]}_hZU  
accident insurance scheme 意外保险计划
`F]  
accident year basis 意外年度基准 pXvys]@  
accommodation 通融；贷款 nSRNd A  
accommodation bill 通融票据；空头票据 Zl{9G?abCT  
accommodation party 汇票代发人 `sDLxgwI  
account balance 帐户余额；帐户结余 2j#Dwa(lZQ  
account book 帐簿 UB+7]S  
account collected in advance 预收款项 4oL
.Bt  
account current book 往来帐簿 OL%}C*Zq  
account of after-acquired property 事后取得的财产报告 +z:>Nl  
account of defaulter 拖欠帐目 /4N?v. jf  
account payable 应付帐款 +prUau*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ns*:mGh  
account receivable 应收帐款 #SG.`J<%  
account receivable report 应收帐款报表 0X4)=sJP  
account statement 结单；帐单；会计财务报表 3y,2RernK  
account title 帐户名称；会计科目 @biU@[D  
accountant's report 会计师报告 ~KV{m  
Accountant's Report Rules 会计师报告规则 *nc3A[B#C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f'w`<  
Accounting Arrangements 《会计安排》 Zd88+GS,#  
accounting basis 会计基础 d3Y;BxEz  
accounting by Official Receiver 破产管理署署长呈交的帐目 qWx{eRp d  
Accounting Circular 《会计通告》 5S,Kq35$(  
accounting class 会计类别 )8oN$20  
accounting date 记帐日期；会计结算日期 J_fs}Y1q\  
accounting for money 款项核算 O#t[YP  
Accounting Officer 会计主任 $7W5smW/  
accounting period 会计报告期；会计期 ;9~ WB X"  
accounting policy 会计政策；会计方针 pwkTe  
accounting practice 会计惯例 CyS%11L  
accounting principle 会计准则 lHDZfwJ&C1  
accounting record 会计记录
G0~Z|P  
accounting report 会计报告 99(@O,*(Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %-$BtR2@o  
Accounting Society of China 中国会计学会 U{/fY/kq  
accounting statement 会计报表 =@S a\;  
accounting system 会计制度；会计系统 4HR36=E6  
accounting transaction 会计事项；帐务交易 ' Ttsscv  
accounting treatment 会计处理 ![nL/  
accounting year 会计年度 S;jD@j\t&  
accretion 增值；添加 tv
`b##  
accrual 应计项目；应累算数目 1X7GM65#  
accrual basis 应计制；权责发生制 tC(MaI  
accrual basis accounting 应计制会计；权责发生制会计 p2k`)=iX  
accrue 应累算；应计 jvAjnh#  
accrued benefit 应累算利益 ;]b4O4C\  
accrued charges 应计费用 TLp2a<Iy  
accrued cumulative preference share dividend 应累算的累积优先股股息 5!cp^[rGL  
accrued expenses 应累算费用
Sc#3<nVg  
accrued interest payable 应付利息；应计未付利息 @}:E{J#g  
accrued interest receivable 应收利息；应计未收利息 4<Nd5T  
accrued right 累算权益 :WX OD  
accruing profit 应累算的利润 u|T]Ne  
accumulated fiscal reserve 累积财政储备 /zb/am1#  
accumulated profit 累积利润；滚存溢利 NL>Trv5  
accumulated reserve 累积储备 ^)I}#  
accumulation of surplus income 累积收益盈余 G;iH.rCH  
acquired assets 既得资产 KO%$  
acquisition 收购；购置；取得 W$2\GPJt  
acquisition cost 购置成本 2K{'F1"RM  
acquisition expenses 购置费用 Kh[l};/F  
acquisition of 100% interest 收购全部股权 ~,E }^  
acquisition of control 取得控制权 SDV#p];u  
acquisition of fixed assets 购置固定资产 LMx/0  
acquisition of shell “买壳” $v[mIR  
acquisition price 收购价 3;VH'hh_  
act of God 天灾 %p$XK(6  
acting partner 执事合伙人 vd(S&&]o1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *S"RU~1_  
active partner 积极参与的合伙人 dP(.l}O  
active trading 交投活跃 /d,u"_=l  
actual circulation 实际流通 ~*"ZF-c
,  
actual cost 实际成本 I.G[|[. Do  
actual expenditure 实际开支；实际支出 HA,8O[jon  
actual income 实际入息；实际收入；实际收益 RgUQ
:  
actual market 现货市场 ~[dL:=?c  
actual price 现货价；实际价格 }A,!|m4  
actual profit 实际利润 KvEv0L<ky  
actual quotation 实盘；实际价位；实际报价 ZSW@,
Ti  
actual year basis 按实际年度计算 c"-X:m"  
actuals 实货 XzSl"UPYH  
actuarial investigation 精算调查 L+p}%!g  
actuarial principle 精算原则 Q{?\qCrrYl  
actuarial report 精算师报告 dNNXM
Q0"  
Actuarial Society of Hong Kong 香港精算学会 [@5cYeW3.  
actuarial valuation 精算师估值 `2LmLFkb  
actuary 精算师 2G$px  
ad referendum agreement 暂定协议；有待覆核的协定 A%?c1`ZxF  
ad valorem duty 从价税；按值征税 'I+S5![<  
ad valorem duty system 从价税制 'W4B  
ad valorem fee 从价费 t-o,iaPG3  
ad valorem tariff 从价关税 t&EizH$  
additional allowance 额外免税额 4H%#Sn#L^!  
additional amount for unexpired risk 未过期风险的额外款额 f<iK%  
additional assessable profit 补加应评税利润 &M<"Fmn  
additional assessment 补加评税 TWGn:mi  
additional commitment 额外承担 j6RV{Lkr_  
additional commitment vote 额外承担拨款 {6GX ?aw'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 az:}RE3o  
additional dependent parent allowance 供养父母额外免税额 1 :$#a  
additional provision 额外拨款 )^AZmUYZ  
additional stamp duty 附加印花税 wdfbl_`T  
additional tax 补加税罚款；补加税款 iQ(j_i'+!I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _pZ <  
adjudged bankrupt 被裁定破产 A[^#8evaK  
adjudicated bankrupt 裁定破产人 dor1(@no|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |LZ{kD|  
adjudication of bankruptcy 裁定破产；宣告破产 G+Z ,ic  
adjudication of insolvency 裁定无力偿还债务 ,Y
x<"2 W  
adjusted actual 经调整的实数；调整后的实数 #b;k+<n[X  
adjusted current assets 经调整的流动资产；调整后的流动资产 /<n7iIK)  
adjusted figure 经调整的数字；调整后的数额 [?|yQ x  
adjusted liabilities 经调整的负债；调整后的负债 E:B"!Y6  
adjusted loss 经调整的亏损；调整后的亏损 
%&&)[  
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 }4!}vkVx  
adjusted profit 经调整的利润；调整后的利润 LKp;sV  
adjusted surplus 经调整的盈余额；调整后的盈余额 UkpTK8>&  
adjusted value 经调整的价值；调整后的价值 k{#k:  
adjustment 调整；修订；理算〔保险〕 )Z1&`rv  
adjustment centre 调剂中心 F~fBr  
adjustment lag 调整过程的时间差距；调整时差 T9&{s-3*  
adjustment mechanism 调整机制 }T(=tfv@  
adjustment of loss 亏损调整 ~!~i_L\V  
adjustment process 调整过程；调整程序 %(p9AE  
adjustment range 调整幅度 `ovMfL.u  
administered exchange rate 受管制汇率 KJ32L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q"D  
administration expenses 行政费用 tc[Ld#
 
administration fee 手续费；行政费 )W p7e51  
administration in bankruptcy 破产管理 } % Ie  
administration order 遗产管理令 89^g$ ac  
administrator 管理人；遗产管理人 COu5Tu^  
administrator of the estate 遗产管理人 xWXLk )A  
admission of debt 债项承认书 @ Do.Wgt  
admission of proof 接纳债权证明 aaCRZKr  
advance 放贷款项；垫付款项；预支款项；预付款项 \V!{z;.fA  
advance account 暂支帐目；预付款帐户 8..|-<w  
advance compensation 预付补偿金 &z40l['4bz  
advance from shareholder 股东垫款 4gC(zJ  
advance pending reimbursement 预支以待日后付还 e ar:`11z  
advanced economy 先进经济体系 U)Hc7% e  
advancement 预付；预付财产 X>yDj]*4P  
advances warrant 垫款令 (wq8[1Wzup  
advancing 贷出 #<"od'{U  
adverse balance 逆差 n nAt
XVy  
adverse exchange 逆汇 035jU'  
advertisement addressed to shareholders 在报章刊登的致股东通告 YR0AI l:L  
advice for collection 托收通知书 o*/;Zp==  
advice of drawing 提款通知书；汇票通知书 au+Jz_$)  
advice of payment 付款通知 A :KZyd"Z  
Advisory Committee [Securities and Futures Commission] )Cj1VjAg  
谘询委员会〔证券及期货事务监察委员会〕 M0xhcU_  
Advisory Committee on Diversification 经济多元化谘询委员会 HM0&%  
affidavit 誓章；遗产申报誓章 WwTl|wgvyI  
affidavit of no receipt 述明无收款的誓章 M>m!\bb%.  
affiliate 联号；联营公司；附属公司 @@K/0:],  
affiliated company 附属公司；联号；联营公司
Vdxo  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 '_
4apyq|  
affordability 负担能力 _,60pr3D'  
African Development Bank [AfDB] 非洲开发银行 /huh}&NNu  
after-acquired property 事后取得的财产 FCEmg0qdjD  
after-hours dealing 市后交易 CF','gPnc  
after-tax profit 税后盈利；税后利润；税后溢利 BK4S$B  
agency agreement 代理协议 d3q.i5']G  
agency expenses 代理机构的开支 5o 5DG  
agency fee 代理费 =cS5f#0  
Agency Law 《代理法》 JD0s0>q_  
agent 代理人；承销人 %V]v,  
agent of company 公司代理人 h M7 SGEV  
agent's fee 代理人费；经纪费 L5 Cfa-  
aggregate 总计；总数；总体数字 i"iy 0?  
aggregate amount 总款额；总额 K/Yeh<_&  
aggregate assets and liabilities 总体资产与负债 t !6sU]{  
aggregate at constant price 按固定价格计算的总体数字 R|8L'H+1x  
aggregate demand 总需求 467"pqT  
aggregate gross position 总持仓量 (0Br`%!F  
aggregate limit 总限额 C=r`\W  
aggregate of salaries tax 合计薪俸税 X41Qkf
{  
aggregate performance 总体表现；总体业绩  <a$!S  
aggregate supply 总体供应 N}%AUm/L  
aggregate surplus 总盈余 ,~38IIS>_  
aggregate total 整体总额 +`gU{e,p  
aggregate value 总值；合计价值 /{hT3ncb  
aggregated basis 合计基准 [<U=)!Swg  
aggregated net chargeable income 合计应课税入息实额 y `FZ 0FI  
aggregation 合并计算；合计；总和 :Bt,.uNC  
aggregation of incomes of husband and wife 夫妇入息合并计算 W[DoQ @q  
aggregation of property 财产的总和 1aS:bFi`  
agio 差价；贴水 nlhv  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 WO9vOS>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment OAs>F"  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 3bezYk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )8g&lyT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 =dHdq D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a@jM%VZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 OET/4(C  
agreement for a settlement 授产协议 ~D}fy  
agreement for assignment 转让协议 C}<e3BXc  
agreement for sale 售卖协议；买卖协议 D=z="p\  
agreement for sale and purchase 买卖协议 ]!sCWR  
agreement for the payment of interest 支付利息协议 6?%$e$s  
agreement for the repayment of money 还款协议 F%$q]J[  
agreement of reinsurance 再保险协议 K<::M3eQ  
Agricultural Bank of China 中国农业银行 dF 6od  
air passenger departure tax 飞机乘客离境税 *q=\
e9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7J5jf231  
airport tax 机场税 (n.IK/:  
alcohol duty 酒精税 4Ol1T(J#  
alienation 让与；让渡；转让 Hs8JJGXWB  
alimony 生活费；赡养费 F7jkl4  
All Ordinaries Index [AOI] 所有普通股指数 =J)-#|eZG  
all risks 全险；综合险 f?=0Wzb  
All Sales Record for Stock Market 《股票市场成交报告》 m%})H"5  
Allied Capital Resources Limited 新联财务有限公司 /~WBqcl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !9HWx_,|Z  
allocation letter 拨款信件 oXht$Q  
allocation of fund 分配款项；预留款项 ~Azj 
Y8  
allocation of profit 利润分配；溢利分配 Ig?9"{9p  
allocation warrant 拨款令 *a\x!c"  
allotment 分配；配股 q:M'|5P  
allotment notice 股份配售通知；配股通知 G)NqIur*Z  
allotment of shares 股份分配 nM&a2Z,T  
allowable 可获宽免；免税的 8r"-3<*  
allowable business loss 可扣除的营业亏损 w/ZP.B  
allowable expenses 可扣税的支出 r*mSnPz\q  
allowance 免税额；津贴；备抵；准备金 Y
KU|D32  
allowance for debts 债项的免税额 $-pijBiz_  
allowance for depreciation by wear and tear 耗损折旧免税额 {`*Fu/Upb  
allowance for funeral expenses 殡殓费的免税额 +924_,zF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q'3tDc<  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z]{=Jy!F  
allowance to debtor 给债务人的津贴 mDp8JNJNE  
alteration of capital 资本更改 U
&  
alternate trustee 候补受托人 ._j?1Fw`  
amalgamation 合并 PB"=\>]`N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f,6V#,  
ambit of charges 征税范围；收费范围 <>$CYTb  
amended valuation 经修订的估值 @>$qb|j  
American Commodities Exchange 美国商品交易所 O86p]Lr  
American Express Bank Limited 美国运通银行 `?[,1  
American Stock Exchange 美国证券交易所 p ]jLs|tat  
amortization 摊销 n05GM.|*s  
amount due from banks 存放银行同业的款项 qTbc?S46pt  
amount due from banks abroad 存放海外银行同业的款项 _]ZlGq!L  
amount due from holding companies 控股公司欠款 JBq6Qg  
amount due from local banks 存放本港银行同业的款项 0S>L0qp  
amount due to banks 银行同业的存款 J,:;\Xhl  
amount due to banks abroad 海外银行同业的存款 /CyFe<t  
amount due to holding companies 控股公司存款 f$5pp=s:n  
amount due to local banks 本港银行同业的存款 o/a2n<4  
amount due to outport banks 外埠银行同业的存款 N<4 nb  
amount for note issue 发行纸币的款额 Dpu?JF]  
amount of bond 担保契据的款额 98 NFJ  
amount of consideration 代价款额 *'H\`@L  
amount of contribution 供款数额 m*B4a9f  
amount of indebtedness 负债款额 )f^^hEIS  
amount of principal of the loan 贷款本金额 AZik:C"Q  
amount of rates chargeable 应征差饷数额 |N6.:K[`  
amount of share capital 股本额 K% snE7X?)  
amount of sums assured 承保款额 \Ezcr=0z{j  
amount of variation 变动幅度 3rHn?  
amount of vote 拨款数额 sqV~Dw  
amount payable 应付款额 hg<[@Q%$o  
amount receivable 应收款额 BUsxgs"),  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iyR"O1]  
analysis 分析 {0+WVZ4u  
ancillary risk 附属风险 pQc-}o"  
annual account 周年帐目；周年帐目报表；年度决算；年结 fyT|xI`iD  
annual accounting date 年结日期 JJg;X :p  
annual allowance 每年免税额；年积金；年度津贴；年津 M,kO7g  
annual balance 年度余额 6!itr"  
annual disposable income 每年可动用收入 ]LxE#R5V  
annual estimates 周年预算 Ja&S
_'P[  
annual fee 年费 &M3KJ I0L  
annual general meeting 周年大会 yDZm)|<.  
annual growth rate 年增率；每年增长率 dP_bFUzg  
annual long-term supplement 长期个案每年补助金 ,gG RCp  
annual pensionable emolument 可供计算退休金的年薪 pJ1\@G  
annual report 年报 8_Uhh
5[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m:0[as=  
annual return 周年报表；周年申报表；每年报税表格 3'i(wI~
<[  
Annual Return Rules 《周年报表规则》 hP.Km%C)0n  
annual review of consumer prices 每年消费物价回顾 s3@mk\?qMe  
annual roll-forward basis 逐年延展方式 P4{~fh(  
annual salary 年薪 E8nj_^Z  
annual statement 年度报表；年度决算表 b+arnKo1fk  
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 .I#_~
C'\  
annuitant 年金受益人 iWA?FBv  
annuity 年金 gxUa-R  
annuity contract 年金合约 GNrRc3dr$  
annuity on human life 人寿年金 l. cp[  
antecedent debt 先前的债项 cvT@`1  
ante-dated cheque 倒填日期支票 rx9y^E5T`;  
anticipated expenditure 预期开支 ?>V>6cDQ  
anticipated net profit 预期纯利 T fIOS]  
anticipated revenue 预期收入 [Pjitw/?  
anti-inflation measure 反通货膨胀措施 v#s*I/kw  
anti-inflationary stance 反通货膨胀立场 z6B#F<h  
apparent deficit 表面赤字 -nHkO&&R  
apparent financial solvency 表面偿债能力 .$y'>O*$G  
apparent partner 表面合伙人 Eld[z{n"  
application for personal assessment 个人入息课税申请书 l.g.O>1   
application of fund 资金应用 ~9#x=nU:+V  
application to release as liquidator and to destruct the books of accounts and documents ;P;c!}:\b  
申请免除清盘人职务及毁灭帐簿与文件 :qB|~"9O  
appointed actuary 委任精算师 R6;#+ 1D  
appointed auditor 委任核数师；委任审计师 Z.Dg=>G]
  
appointed trustee 委任的受托人 #XqCz>Z  
appointer 委任人 UA~ 4O Q]  
apportioned pro rata 按比例分摊 aMHC+R1X  
apportionment 分配；分摊 %-K5sIz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 84e8z{  
apportionment formula 分摊方程式 -z-yk~F  
apportionment of estate duty 遗产税的分摊 Os9EMU$  
appraisal 估价；评估 C'gv#!Q  
appreciable growth 可观增长 bnanTH9-  
appreciable impact 显着影响 uHmvHA~/c8  
appreciable increase 可观增长 &!WRa@x0I  
appreciation 增值；升值 [dFcxzM-N  
appreciation against other currencies 相对其他货币升值 $%31Gk[I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |=,jom  
appreciation tax 增值税 (5th
  
appropriation 拨款；拨用；拨付 ='qVwM['  
appropriation account 拨款帐目 Hsv
)] %p  
Appropriation Bill 拨款法案  qbS6#7D  
appropriation-in-aid system 补助拨款办法  |xg#Q`O  
approved assets 核准资产 {5c?_U  
approved basket stock 认可一篮子证券 !=*8*?@  
approved budget 核准预算 C$C>RYE?.  
approved charitable donation 认可慈善捐款 +%K~  
approved charitable institution 认可慈善机构 vV9vB3K5?  
approved currency 核准货币；认可货币 EH M59s|B  
approved estimates 核准预算 }#4Ek8nFR  
approved estimates of expenditure 核准开支预算 &?1^/]'"r  
approved overseas insurer 核准海外保险人 ln8N
cAEx  
approved overseas trust company 核准海外信托公司 P*|=Z>%[0  
approved pooled investment fund 核准汇集投资基金 5=#d#dDc  
approved provident fund scheme 认可公积金计划 emrA!<w!W  
approved provision 核准拨款 OA\]|2 :  
approved redeemable share 核准可赎回股份 VMJaL}J]  
approved regional stock 认可地区性证券 k%O3\q  
approved retirement scheme 认可退休金计划 ]'Ho)Q  
approved subordinated loan 核准附属贷款 OUGkam0UK  
arbitrage 套戥；套汇；套利 h.ftl2
>  
arbitrageur 套戥者；套汇者 }KIS_krs  
arbitrary amount 临时款项 ,tyPZR_  
arrangement 措施；安排；协定 @^-Y&N!b=  
arrears 欠款 #s\kF *  
arrears of pay 欠付薪酬 CP%^)LX *  
arrears of revenue 逾期未收税款；逾期未收的帐项 UyV5A  
articles of association 组织章程；组织细则；组织章程细则 $>yfu=]?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 % C2Vga#  
ascertainment of profit 确定利润 NR k~  
"Asia Clear" “亚洲结算系统” `]6<j<' ,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 e`7>QS;.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VX8CEO  
Asian Development Fund [ADF] 亚洲发展基金 pO
:]3qv  
Asian dollar bond 亚洲美元债券 C8Mx>6  
Asian dollar market 亚洲美元市场 F?H=2mzKbz  
Asian dollar rate 亚洲美元利率 &zEBfr  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =GF=_
Ac  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h:?qd  
asked price 沽盘；喊价；索价；卖方报价 );t+~YPS  
assessable income 应评税入息 y6[le*T  
assessable loss 应评税亏损 ]plp.f#av  
assessable profit 应评税利润 Ab j7  
assessable value 应评税值 tQNrDp+  
assessed profit 估定利润 C3f\E: D)  
assessed value 经评估价值 6
hYz^}2g  
assessment 评税；评定；估价；评税单 w4TQ4 Y  
assessment number 评税编号；估价编号 '2<r{  
assessment of additional tax 补加税评税 W  
assessment of performance 业绩评估；实绩评价 2;:p H3  
Assessor 评税主任 m&xVlS  
asset price bubbles 资产价格泡沫 ]Z6? m  
asset-backed securities 具资产保证的证券 S`FIb'J  
assets accretion 资产增值 Dr%wab"yy  
assets and liabilities 资产与负债
%3#C0%{x  
assets betterment statement 资产递增表；资产改进表 "Z,T%]  
assets lending 实物放款；有抵押贷款 l,l6j";ohd  
assets of the company passing on the death 死者去世时转移的公司资产 6XU p$Pd(  
assets pledged as security for liabilities 用作负债抵押的资产 BU??}{  
assets portfolio 资产投资组合 Gs3V]qbEP  
assets price 资产价格 7t
<MHdw  
assets quality 资产质素 e:'56?|  
assets realization 资产变现 ?#Z4Dg 9|  
assets refinancing arrangement 资产再集资安排 \ ya@9OA  
assets securitization 资产证券化 |#Lz0<c;  
assets situated outside Hong Kong 在香港以外地方的资产 .o/uA  
assets stripping 削减资产；拆卖资产 Jkbeh.  
assets value 资产值 'plUs<A  
assignee 承让人 vWeY[>oGur  
assignment 转让；转让书；转让契 #(Gz?kGAH`  
assignment of interest 权益转让 *xsBFCRU  
assignment of letters patent and trade mark 专利证书及商标转让 2Zuo).2a.  
assignment of property 物业转让；物业转让书 '#LzQ6Pn  
assignment right 转让权 FG{les+:  
assignor 转让人 QdQ1+*/+U  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Y.Z:H!P);$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 u?dPCgs;h  
associate member 附属会员 U887@-!3  
associated body corporate 相联法人团体 'xkl|P>=],  
associated company 相联公司；联属公司 7f ub^'_  
associated corporation 相联法团 =IQ}Y_xr  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] BYM6cp+S  
公认会计师公会〔英国〕 Rky]F+J  
Association of Futures Exchange Brokers 香港期货经纪协会 V8B4e4F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -6NoEmb)\'  
association of underwriters 承保人组织 ZM v\j|{8  
assumption of control 接管 vVa|E# [  
assurance 担保；保险；转易；转易书 5~IdWwG*w  
assurance of interest 权益的转易 m<>BxX  
at 19XX price 按一九ＸＸ年价格计算 gz[3xH~  
at a discount 按赔价计算；按贴水价格计算；打折扣 J-dB  
at a premium 按溢价计算；按升水价格计算 g([:"y?  
at call 通知付款；按通知 `=#jWZ.8m  
at constant market price 按固定市价计算 A7+Z
Y,  
at constant price 按固定价格计算 #*_!Xc9f  
at cost 按成本计算 ^w~B]*A:"  
at current market price 按当时市价计算；按现时市价计算 H~Vf;k>  
at current price 按当时价格计算；按现时价格计算 6V
JudNA  
at factor cost 按要素成本计算；按生产要素成本计算 2 Kjd!~Z$  
at money-of-the-day price 按付款当日价格计算 7G-?^  
at or better 按指定或较佳价位〔买卖指令〕 `{Q'iydU  
at par 按面值计算；平价 bK~Toz<k  
at sight 见票即付 *OFG3uM  
at the close 按收市盘 &U|c=$!\  
at the opening 按开市盘 !vRZh('R  
attestation 见证；见证条款 b-  t  
at-the-money option 平价期权 C,l,fT  
attorney 受权人；受托代表人 =tt3nfZ9  
attornment 新拥有人承认书 q: FhuOP  
attributable profit 可归属利润 FV "pJ  
attributable share value 可归属股份价值 4FRi=d;mP  
Auckland Stock Exchange 奥克兰证券交易所 ~,1Sw7rE  
auction 拍卖 R`a~8QVh&5  
auctioneer 拍卖商 ([<HFc`  
audit 审计；核数 $B%KkD  
Audit Commission 审计署 ~KMah  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E;C{i  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 j`RG Moq  
audit review 帐目审查 Z8xB a0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .06D_L"M  
audited account 审计帐目；经审计的帐目 Gg9MAK\C9  
audited annual account 经审计的周年帐目 =cjO]  
audited balance sheet 经审计的资产负债表 ]Rxo}A  
auditor 核数师；核数主任；审计师 X=]utn  
auditor's certificate 核数师证明书；审计师证明书 ~r8<|$;  
auditor's report 核数师报告；审计师报告 0@cIj ]  
Aussie bond 澳元债券 pIcg+~  
austerity budget 紧缩预算
qNj?Rwc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HBE[q#  
Australia All Ordinaries Index 澳洲所有普通股票指数 jmr .gW  
Australian Dollar [AUD] 澳元 .UL2(0  
Australian Options Market 澳大利亚期权市场 >iOf3I-ATt  
Australian Securities Commission 澳洲证券事务监察委员会 <nbklo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 EyPJ Jc8  
Australian Stock Exchange 澳大利亚证券交易所 V2T%tn;rp  
Austrian Schilling [ATS] 奥地利先令 JXU?'@QY  
authentication 认证；鉴证 ,k4pW&A  
authority to purchase 委托购买证；委购书 ;NRh0)%|o  
authorization 认可；核准；授权；授权书 [C6ba{9B  
authorization by direction 指示授权 n Ab~  
authorization by instruction 指令授权 ?}s;,_GH  
authorization by warrant 令状授权 MBA?, |9Q#  
authorization of unit trust 单位信托的认可 5>f"
  
authorized agent 指定代理人 [%dsq`b#  
authorized capital 法定资本 fS4W*P[B3  
authorized clerk 出市员 Io3-\Ff  
authorized dealer 认可交易商 `K.B`  
authorized financial institution 认可财务机构 (Fzy8 s  
authorized fund 认可基金 63u%=-T%a  
authorized fund house 获授权的基金公司；认可基金公司 VmPh''Z%-  
authorized institution 认可机构 #4$YQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 uM[|>t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @s-P!uCaT  
authorized insurer 获授权保险人；获认可承保人 @L!^2v  
authorized investment 特准投资项目 `~u=[}w  
authorized person 获授权人 cHFW"g78  
authorized representative 获授权代表 )>FAtE   
authorized share capital 法定股本 "PI;
/(kR  
automated quotation system 自动报价系统 !s=$UC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gE\ ^ vaB  
自动交易系统〔香港期货交易所有限公司〕 '1b 1N5~  
automatic adjustment mechanism 自动调整机制 jC>ZMy8U)4  
automatic adjustment system 自动调整系统 X13+n2^8]  
Automatic Clearing House 自动票据交换所 lUEbxN  
automatic exchange rates accumulation system 自动化汇率累集系统 Nz`8)
Le  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "crR{OjE"  
automatic teller machine [ATM] 自动柜员机 T/P\j0hR  
autopay 自动转帐 q\o#<'F1J  
available assets 可用资产 AEyD?^?  
available fiscal reserve 现存财政储备 x7zc3%T's  
available profit 可用利润 ]z^jz#>um&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cl^UFlf[  
average 平均；平均数；海损 V[/9?5pM  
average basic salary 平均基本薪金 ]o
uoRlb/  
average consumer expenditure 平均消费开支；一般消费开支 u$aK19K/  
average cost 平均成本 La1:WYt  
average cost of land production 增辟土地平均成本 |cY HH$  
average daily turnover 平均每日成交额 %;:![?M  
average daily wage rate 平均每日工资率 .2JZ
7  
average expenditure pattern 平均开支模式 }NC$Ce  
average growth rate 平均增长率 ESV./~K  
average net fixed assets 固定资产平均净值 ,nteIR'??  
average of relatives 相对价格平均数 u?72]?SM  
average price 平均价格 K _VIk'RB  
average propensity to consume 平均消费倾向；一般消费倾向 ^R@)CIQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 5 [~HL_u;,  
average rate 平均率 (]'wQ4iQ  
average revenue 平均收入；平均收益 yg}O9!MJ  
average stock 平均库存；平均存货 ct-Bq  
average yearly rent 平均年租 YM_[   
avoidance of double taxation 避免双重课税 ^aAs=KditO  
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 ZiuD0#"!  
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