一些有用的会计术语(也不知道发的地方对不对)A

A: }&vD(hX  
A share Ａ股；甲类股份 j,i9,oF6]  
abatement of tax 减税；减扣免税额 >Hnm.?-AWl  
ABN AMRO Bank N.V. 荷兰银行 V[(fE=cIN~  
above-the-line expenditure 线上项目支出；经常预算支出 f]r*;YEc4  
above-the-line receipt 线上项目收入；经常预算收入 c]{}|2u  
ABSA Asia Limited 南非联合亚洲有限公司 jC'h54,Mr  
absolute change 绝对数值变更 ]AYP\\Xi  
absolute expenditure 实际开支 wY<s  
absolute guideline figure 绝对准则数字 )h,yQ`.  
absolute interest 绝对权益 _bCAZa&&  
absolute order of discharge 绝对破产解除令 v*!N}1+J  
absolute profit margin 绝对利润幅度 o-@01_j  
absolute value 实值；绝对值 F-s{#V1=  
absolutely vested interest 绝对既得权益 y$%oR6K7-  
absorbed cost 已吸收成本；已分摊成本 S($/Ov  
absorption 吸收；分摊；合并 %C/p+Tg  
absorption rate 吸收率；摊配率；分摊率 #%[;vK  
ACB Finance Limited 亚洲商业财务有限公司 on7 n4  
acceptable form of reciprocity 合理的互惠条件 v":q_w<k  
acceptable rate 适当利率；适当汇率 :6Nb,Hh~  
acceptance agreement 承兑协议 ],weqs  
acceptance for honour 参加承兑 a<&K^M&  
acceptor 承兑人；接受人；受票人 <G}Lc  
acceptor for honour 参加承兑人 d3c.lD)L9  
accident insurance 意外保险 Tow=B  
Accident Insurance Association of Hong Kong 香港意外保险公会 Rt?CE jy  
accident insurance scheme 意外保险计划 Ca0s
m  
accident year basis 意外年度基准 `$/a-K}  
accommodation 通融；贷款 }? _KZ)  
accommodation bill 通融票据；空头票据 J
]U_A/f  
accommodation party 汇票代发人 !MKecRG_  
account balance 帐户余额；帐户结余 m+!.H\  
account book 帐簿 J!l/.:`6  
account collected in advance 预收款项 <W#G)c0  
account current book 往来帐簿 :Dty([  
account of after-acquired property 事后取得的财产报告 Ye3o}G9z  
account of defaulter 拖欠帐目 84WDR?  
account payable 应付帐款 Oz6$u  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Es+I]o0K  
account receivable 应收帐款 (?Mn_FNE|  
account receivable report 应收帐款报表 1L*[!QT4  
account statement 结单；帐单；会计财务报表 b WNa6x  
account title 帐户名称；会计科目 Sh(ys*y>  
accountant's report 会计师报告 }>6e-]MHfR  
Accountant's Report Rules 会计师报告规则 He=C\"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J:Fq ip  
Accounting Arrangements 《会计安排》 qGA|.I9,  
accounting basis 会计基础 e8<}{N0,n  
accounting by Official Receiver 破产管理署署长呈交的帐目 S a
+Y/  
Accounting Circular 《会计通告》 +#eol~j9N  
accounting class 会计类别 sMMOZ'
bT  
accounting date 记帐日期；会计结算日期 Aars\   
accounting for money 款项核算 {rcN
_N%  
Accounting Officer 会计主任 s;I @En  
accounting period 会计报告期；会计期 "<=4]Z  
accounting policy 会计政策；会计方针 g8.z?Ia#5Z  
accounting practice 会计惯例 IB&G#2M<  
accounting principle 会计准则 /ugWl99.W  
accounting record 会计记录 Da 7(jA+  
accounting report 会计报告 I$.lFQ%(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GKFRZWXdT  
Accounting Society of China 中国会计学会 9jjeZc'  
accounting statement 会计报表 w(V%EEk  
accounting system 会计制度；会计系统 (B4)L%  
accounting transaction 会计事项；帐务交易 j;`pAN('  
accounting treatment 会计处理 rci,&>L"  
accounting year 会计年度 oT\K P  
accretion 增值；添加 Ga5s9wC  
accrual 应计项目；应累算数目 cjL)M=pIS  
accrual basis 应计制；权责发生制 b\0>uU  
accrual basis accounting 应计制会计；权责发生制会计 B2kZ_4rB  
accrue 应累算；应计 fx|d"VF[  
accrued benefit 应累算利益 t}k:wzZ@  
accrued charges 应计费用 }B'-*)^|e{  
accrued cumulative preference share dividend 应累算的累积优先股股息 lNxP  
accrued expenses 应累算费用 .6`r`|=  
accrued interest payable 应付利息；应计未付利息 y-26\eY^P  
accrued interest receivable 应收利息；应计未收利息 x\Q}fk?{t  
accrued right 累算权益 6m$X7;x}  
accruing profit 应累算的利润 <KX9>e
 
accumulated fiscal reserve 累积财政储备 LY0f`RX*&  
accumulated profit 累积利润；滚存溢利 9HJYrzf{%  
accumulated reserve 累积储备 yo[Sh6r/9b  
accumulation of surplus income 累积收益盈余 |^-D&C(Eu  
acquired assets 既得资产 N~flao^  
acquisition 收购；购置；取得 Nqj@p<y/q  
acquisition cost 购置成本 4 *}H3-`  
acquisition expenses 购置费用 ULt5Zi  
acquisition of 100% interest 收购全部股权 zH~P-MqC  
acquisition of control 取得控制权 iQ" LIeD  
acquisition of fixed assets 购置固定资产 3g4=as4w  
acquisition of shell “买壳” 4wSZ'RTSR  
acquisition price 收购价 _S{TjGZ&  
act of God 天灾 oW^x=pS9  
acting partner 执事合伙人 oZ*?Uh*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \=WPJm`p  
active partner 积极参与的合伙人 ^gcB+  
active trading 交投活跃 bdWdvd:  
actual circulation 实际流通 %JBLp xnq  
actual cost 实际成本 ta{24{?M\  
actual expenditure 实际开支；实际支出 eOb--@~8  
actual income 实际入息；实际收入；实际收益 
]<<,{IQ  
actual market 现货市场 v'?Smd1v /  
actual price 现货价；实际价格 9KX% O-'  
actual profit 实际利润 )f$4:Pq  
actual quotation 实盘；实际价位；实际报价 L6CI9C;-b  
actual year basis 按实际年度计算 bIGcszWr  
actuals 实货 !(q@sw(  
actuarial investigation 精算调查 ?'~u)O(n  
actuarial principle 精算原则 68
P'<|u?  
actuarial report 精算师报告 :lXY% [!6P  
Actuarial Society of Hong Kong 香港精算学会 ~TH4='4W3  
actuarial valuation 精算师估值 MDytA0M  
actuary 精算师 hk=[v7  
ad referendum agreement 暂定协议；有待覆核的协定 [KBa=3>{  
ad valorem duty 从价税；按值征税 0JtM|Mg  
ad valorem duty system 从价税制 DU6j0lz  
ad valorem fee 从价费 LN+x!#:e  
ad valorem tariff 从价关税 vQCb?+X&  
additional allowance 额外免税额 I8!>7`L  
additional amount for unexpired risk 未过期风险的额外款额 u)Kiw
a  
additional assessable profit 补加应评税利润 /lR*ab  
additional assessment 补加评税 f~W+Rt7o  
additional commitment 额外承担 1av#u:jy~>  
additional commitment vote 额外承担拨款 JL4E`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'nPI zK<v  
additional dependent parent allowance 供养父母额外免税额 =-Hhm($n  
additional provision 额外拨款 .I~:j`K6  
additional stamp duty 附加印花税 WA2NjxYz  
additional tax 补加税罚款；补加税款 s3sRMB2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \2;!}  
adjudged bankrupt 被裁定破产 iA{q$>{8  
adjudicated bankrupt 裁定破产人 ,j XK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O>~@>/#  
adjudication of bankruptcy 裁定破产；宣告破产 Q>4NUq  
adjudication of insolvency 裁定无力偿还债务 JYWoQ[ZO#>  
adjusted actual 经调整的实数；调整后的实数 Q  
adjusted current assets 经调整的流动资产；调整后的流动资产 c<Cf|W  
adjusted figure 经调整的数字；调整后的数额 p^ (Z  
adjusted liabilities 经调整的负债；调整后的负债 P Ptmh. }e  
adjusted loss 经调整的亏损；调整后的亏损 |a03SZx  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 L
p-$Ie  
adjusted profit 经调整的利润；调整后的利润 &ic
'!h"  
adjusted surplus 经调整的盈余额；调整后的盈余额 sxr,]@  
adjusted value 经调整的价值；调整后的价值 d8;kM`U  
adjustment 调整；修订；理算〔保险〕 itNuY<"  
adjustment centre 调剂中心 _'w:Sx?d7  
adjustment lag 调整过程的时间差距；调整时差 ,EHLW4v  
adjustment mechanism 调整机制 0?ab'vYcp  
adjustment of loss 亏损调整 P<X?  
adjustment process 调整过程；调整程序 Khd A;bF  
adjustment range 调整幅度 *g
*"bi*  
administered exchange rate 受管制汇率 +w[ZMk
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gpyio1V>  
administration expenses 行政费用 aPlEM_escS  
administration fee 手续费；行政费 'AK '(cZ  
administration in bankruptcy 破产管理 hpXW tQ  
administration order 遗产管理令 >"IG\//I  
administrator 管理人；遗产管理人 -3yK>\y=|  
administrator of the estate 遗产管理人 yKUxjb^b\  
admission of debt 债项承认书 4G:~|N.{p  
admission of proof 接纳债权证明 R"XycXn_$  
advance 放贷款项；垫付款项；预支款项；预付款项 KWDH 35  
advance account 暂支帐目；预付款帐户 +x

{o
 
advance compensation 预付补偿金 Ps.xY;Y  
advance from shareholder 股东垫款 G^ k8Or2  
advance pending reimbursement 预支以待日后付还 oJNQdW[  
advanced economy 先进经济体系 L/Kb\\f  
advancement 预付；预付财产 , poc!n//  
advances warrant 垫款令 <D:q4t  
advancing 贷出 !X: TieyVu  
adverse balance 逆差 SrNc  
adverse exchange 逆汇 s@&3;{F6D  
advertisement addressed to shareholders 在报章刊登的致股东通告 VDOC>  
advice for collection 托收通知书 Cxq|N]E  
advice of drawing 提款通知书；汇票通知书 @7"n X  
advice of payment 付款通知 9=$pV==  
Advisory Committee [Securities and Futures Commission] '*XIp:  
谘询委员会〔证券及期货事务监察委员会〕 d)U(XiK'  
Advisory Committee on Diversification 经济多元化谘询委员会 HD#>K 7  
affidavit 誓章；遗产申报誓章 xGr{ad.N  
affidavit of no receipt 述明无收款的誓章 G*EF_N.G0  
affiliate 联号；联营公司；附属公司 jNx{*2._r  
affiliated company 附属公司；联号；联营公司 TU)Pi.Aa  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8F<|.V;  
affordability 负担能力 C3^3<  
African Development Bank [AfDB] 非洲开发银行 } *)l  
after-acquired property 事后取得的财产 &Y@),S9  
after-hours dealing 市后交易 Wn6m$=  
after-tax profit 税后盈利；税后利润；税后溢利 ]r!|@AWrQ\  
agency agreement 代理协议 c.1gQy$}|  
agency expenses 代理机构的开支 JE{cZ<NNH  
agency fee 代理费 2hNl_P~z1u  
Agency Law 《代理法》 jFg19C{=X  
agent 代理人；承销人 x`+M#A()/  
agent of company 公司代理人 5"40{3  
agent's fee 代理人费；经纪费 q&[G^9  
aggregate 总计；总数；总体数字 i[LnU#+  
aggregate amount 总款额；总额 ~M* UMF^  
aggregate assets and liabilities 总体资产与负债 4y}z+4  
aggregate at constant price 按固定价格计算的总体数字 >0:3CpO*  
aggregate demand 总需求 /L2ZI1v  
aggregate gross position 总持仓量 z-K};l9y  
aggregate limit 总限额 `L$Av9X\  
aggregate of salaries tax 合计薪俸税 QZ(O2!Mg  
aggregate performance 总体表现；总体业绩 ~sn3_6{  
aggregate supply 总体供应 NG3:=  
aggregate surplus 总盈余 >A]l|#Rz  
aggregate total 整体总额 Uu+ibVM$  
aggregate value 总值；合计价值 J ?aJa  
aggregated basis 合计基准 R`$jF\"`r  
aggregated net chargeable income 合计应课税入息实额 X} V]3  
aggregation 合并计算；合计；总和 ~0024B[G  
aggregation of incomes of husband and wife 夫妇入息合并计算 Q'cWqr  
aggregation of property 财产的总和 h`! 4`eI  
agio 差价；贴水 GGwwdB\x'  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Yur}<>`(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment D@sMCR  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 2\.23  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rZ.=Lq  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 g,*fpk  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +W1l9n*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dk1q9Tx  
agreement for a settlement 授产协议 d< XY"Y%  
agreement for assignment 转让协议 .$d:c61X  
agreement for sale 售卖协议；买卖协议 +KExK2=  
agreement for sale and purchase 买卖协议 3,i`FqQa  
agreement for the payment of interest 支付利息协议 >cjxu9Vr1K  
agreement for the repayment of money 还款协议 m,hqq%qz  
agreement of reinsurance 再保险协议 (W"0c?i|]  
Agricultural Bank of China 中国农业银行 `_/1zL[  
air passenger departure tax 飞机乘客离境税 _"D J|j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }Gb^%1%M  
airport tax 机场税 ()8=U_BFz  
alcohol duty 酒精税 NE`;=26c  
alienation 让与；让渡；转让 tjV63`LD  
alimony 生活费；赡养费 $=>:pQbBVX  
All Ordinaries Index [AOI] 所有普通股指数 B^/Cx  
all risks 全险；综合险 0Z((cI\J  
All Sales Record for Stock Market 《股票市场成交报告》 . P44t  
Allied Capital Resources Limited 新联财务有限公司 [`h,Ti!m<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8 rE`  
allocation letter 拨款信件 bg9_$laDi  
allocation of fund 分配款项；预留款项 dUn]aS  
allocation of profit 利润分配；溢利分配 [Z'4YXS  
allocation warrant 拨款令 2>x[
_  
allotment 分配；配股 /^{Q(R(X<  
allotment notice 股份配售通知；配股通知 >~_>.R+{  
allotment of shares 股份分配 N0D5N(kH%  
allowable 可获宽免；免税的 +NB5Fd4  
allowable business loss 可扣除的营业亏损 FB+nN5D/  
allowable expenses 可扣税的支出 V#1v5mWVx  
allowance 免税额；津贴；备抵；准备金 y&4im;X0  
allowance for debts 债项的免税额
|C+ 5  
allowance for depreciation by wear and tear 耗损折旧免税额 ?OO
!M  
allowance for funeral expenses 殡殓费的免税额 #/`MYh=!W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {az LtTh  
allowance for repairs and outgoings 修葺及支出方面的免税额 OB(~zUe.R  
allowance to debtor 给债务人的津贴 DVs$3RL  
alteration of capital 资本更改 kz#x6
NXj  
alternate trustee 候补受托人 e6gj'GmY  
amalgamation 合并 9p02K@wkD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $1Z3yb^  
ambit of charges 征税范围；收费范围 -xH3}K%  
amended valuation 经修订的估值 bX`]<$dr3  
American Commodities Exchange 美国商品交易所 m`XaY J  
American Express Bank Limited 美国运通银行 =5pwNi_S  
American Stock Exchange 美国证券交易所 tUfze9m  
amortization 摊销 }?GeU Xhy  
amount due from banks 存放银行同业的款项 2qj0iRH#N<  
amount due from banks abroad 存放海外银行同业的款项 0j#$Swa  
amount due from holding companies 控股公司欠款 xr)m8H  
amount due from local banks 存放本港银行同业的款项 'HvW&~i(  
amount due to banks 银行同业的存款 ER]C;DYX  
amount due to banks abroad 海外银行同业的存款 TSL/zTLDJ  
amount due to holding companies 控股公司存款 mp]UUpt  
amount due to local banks 本港银行同业的存款 #eI`l`}  
amount due to outport banks 外埠银行同业的存款 +(q r{G?  
amount for note issue 发行纸币的款额 ,qgR+]?({  
amount of bond 担保契据的款额 6l>016 x  
amount of consideration 代价款额 aJNsJIY+  
amount of contribution 供款数额 ).C>>1ZC  
amount of indebtedness 负债款额 E&W4`{6K4  
amount of principal of the loan 贷款本金额 .W-=VzWX  
amount of rates chargeable 应征差饷数额 OHF:
E44k  
amount of share capital 股本额 79lG~BGE  
amount of sums assured 承保款额 Me,AE^pgL'  
amount of variation 变动幅度 /8(t:  
amount of vote 拨款数额 IP1{gMG  
amount payable 应付款额 9JC8OSjJ  
amount receivable 应收款额 !.{{QwZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }<P%W~  
analysis 分析 6ozBU^n  
ancillary risk 附属风险 w$I$xup  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~Oj-W6-+&,  
annual accounting date 年结日期 );F /P0P  
annual allowance 每年免税额；年积金；年度津贴；年津 @(tiPV  
annual balance 年度余额 ==7=1QfP  
annual disposable income 每年可动用收入 8\Z/mU*4  
annual estimates 周年预算 1\,wV,  
annual fee 年费 g5&,l  
annual general meeting 周年大会 dI8y}EbE~  
annual growth rate 年增率；每年增长率 f9E.X\"  
annual long-term supplement 长期个案每年补助金 j7&0ckN&G  
annual pensionable emolument 可供计算退休金的年薪 MdNV3:[\  
annual report 年报 oxqD/fY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V:
4($  
annual return 周年报表；周年申报表；每年报税表格 5HbPS%^.  
Annual Return Rules 《周年报表规则》 Vuo 8[h>  
annual review of consumer prices 每年消费物价回顾 n)teX.ck)  
annual roll-forward basis 逐年延展方式 A832z`  
annual salary 年薪 pK2n'4 C  
annual statement 年度报表；年度决算表 _UeIzdV9  
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
nr9cG/"  
annuitant 年金受益人 k{$Mlt?&-  
annuity 年金 w~9=6|_  
annuity contract 年金合约 h<2O+"^  
annuity on human life 人寿年金 <~qhy{hRn  
antecedent debt 先前的债项 9_S>G$
9D  
ante-dated cheque 倒填日期支票 |a Ht6F  
anticipated expenditure 预期开支 8|#p
D4e  
anticipated net profit 预期纯利 !;C *Wsp}  
anticipated revenue 预期收入 2KmPZ&r  
anti-inflation measure 反通货膨胀措施 o[eIwGxZ  
anti-inflationary stance 反通货膨胀立场 d`+cNKf  
apparent deficit 表面赤字 >*mLbp"  
apparent financial solvency 表面偿债能力 bPdbKi{j@  
apparent partner 表面合伙人 ut^^,w{o>  
application for personal assessment 个人入息课税申请书 3UX})mW  
application of fund 资金应用 =}AwA5G  
application to release as liquidator and to destruct the books of accounts and documents ep"54o5=d  
申请免除清盘人职务及毁灭帐簿与文件 SA$1rqU=  
appointed actuary 委任精算师 ?l<u%o  
appointed auditor 委任核数师；委任审计师 FmRa]31W  
appointed trustee 委任的受托人 e6?h4}[+*  
appointer 委任人 ;yH1vX  
apportioned pro rata 按比例分摊 vN4g#,<  
apportionment 分配；分摊 s*j0uAq)up  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M%2F7 FY  
apportionment formula 分摊方程式 XmoS$/#"  
apportionment of estate duty 遗产税的分摊 %sLij*  
appraisal 估价；评估 APksY!  
appreciable growth 可观增长 o93A:fc  
appreciable impact 显着影响 _7zER6#}  
appreciable increase 可观增长 d6k`=Hlg  
appreciation 增值；升值 0SziTM  
appreciation against other currencies 相对其他货币升值 d<v>C-nk%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]jS+ItL@  
appreciation tax 增值税 k/#& ]8(  
appropriation 拨款；拨用；拨付 =w!14@W  
appropriation account 拨款帐目 m<;&B   
Appropriation Bill 拨款法案 sf5koe  
appropriation-in-aid system 补助拨款办法 az]S&\i7T  
approved assets 核准资产 ='cr@[~i  
approved basket stock 认可一篮子证券 +H L]t'UEg  
approved budget 核准预算 ;0VE*  
approved charitable donation 认可慈善捐款 UujFZg[-P9  
approved charitable institution 认可慈善机构 ;-d :!*  
approved currency 核准货币；认可货币 d98ZC+q  
approved estimates 核准预算 uNYHEs6%T$  
approved estimates of expenditure 核准开支预算 )xQA+$H#4  
approved overseas insurer 核准海外保险人 [ Q6v#I  
approved overseas trust company 核准海外信托公司 1vQj` F  
approved pooled investment fund 核准汇集投资基金 [Hww3+~+  
approved provident fund scheme 认可公积金计划 7Jm9,4]  
approved provision 核准拨款 BI]%$rq  
approved redeemable share 核准可赎回股份 { O*maE"  
approved regional stock 认可地区性证券 JtU/%s  
approved retirement scheme 认可退休金计划 ^kMgjS}R  
approved subordinated loan 核准附属贷款 F+S;u=CKx  
arbitrage 套戥；套汇；套利 i-E~ZfJ  
arbitrageur 套戥者；套汇者 9c1n  
arbitrary amount 临时款项 DPNUm<>  
arrangement 措施；安排；协定 XoaBX2  
arrears 欠款 t$Z#zxX
 
arrears of pay 欠付薪酬 !f\y3p*j  
arrears of revenue 逾期未收税款；逾期未收的帐项 E0}jEl/
{  
articles of association 组织章程；组织细则；组织章程细则 bd2"k;H<o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P$\vD^  
ascertainment of profit 确定利润 ;o#R(m@Lx  
"Asia Clear" “亚洲结算系统” eRa1eRgP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 '7{0k{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !R WX1Z  
Asian Development Fund [ADF] 亚洲发展基金 %fpcH  
Asian dollar bond 亚洲美元债券 S0~F$mP'  
Asian dollar market 亚洲美元市场 ;%#@vXH[Oo  
Asian dollar rate 亚洲美元利率 Z;W`deA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 fmvv q1G&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '+|{4-V  
asked price 沽盘；喊价；索价；卖方报价 4 |N&Y  
assessable income 应评税入息 $N=A,S  
assessable loss 应评税亏损 G~e`O,
+  
assessable profit 应评税利润 c]W]m`:  
assessable value 应评税值 m4*Rr  
assessed profit 估定利润 cV5Lp4wY?  
assessed value 经评估价值 @qH<4`y.^  
assessment 评税；评定；估价；评税单 c)M_&?J!5  
assessment number 评税编号；估价编号 -~ `5kO~  
assessment of additional tax 补加税评税 2Fce| Tn  
assessment of performance 业绩评估；实绩评价 It4J\S
 
Assessor 评税主任 @M"h_Z1#  
asset price bubbles 资产价格泡沫 pVw)"\S%  
asset-backed securities 具资产保证的证券 Q<r O5 -K  
assets accretion 资产增值 -iS\3P.  
assets and liabilities 资产与负债 u[^(s_  
assets betterment statement 资产递增表；资产改进表 ?iUAzM8  
assets lending 实物放款；有抵押贷款 8KW}XG  
assets of the company passing on the death 死者去世时转移的公司资产 L;'+O u  
assets pledged as security for liabilities 用作负债抵押的资产 ZSMOq4Y 9  
assets portfolio 资产投资组合 3 $Uv  
assets price 资产价格 [Qv%  
assets quality 资产质素 c`y[V6q9  
assets realization 资产变现 2ZB'WzH.X  
assets refinancing arrangement 资产再集资安排 -[x^z5Ee`  
assets securitization 资产证券化 _'dsEF  
assets situated outside Hong Kong 在香港以外地方的资产 ){")RrD(  
assets stripping 削减资产；拆卖资产 lBL;aTzo  
assets value 资产值 ^;$f-e  
assignee 承让人 VzMoWD;  
assignment 转让；转让书；转让契 'UT 4x9&z  
assignment of interest 权益转让 !o&Mw:d  
assignment of letters patent and trade mark 专利证书及商标转让 `yHV10  
assignment of property 物业转让；物业转让书 rsvZi1N4w$  
assignment right 转让权 o_EXbS]C  
assignor 转让人 } CJQC
 
associate 有联系的人；有关连人士；相联者；合伙人；联系人 d"nE+pgE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 z_< 7T4  
associate member 附属会员 %"DEgIP  
associated body corporate 相联法人团体 aIZ@5w"7  
associated company 相联公司；联属公司 z8= Gc$w!  
associated corporation 相联法团 >OwVNG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ID5?x8o#k  
公认会计师公会〔英国〕 *
KFsO1j  
Association of Futures Exchange Brokers 香港期货经纪协会 !/['wv@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W<B8PS$  
association of underwriters 承保人组织 /U6G?3b  
assumption of control 接管 5 8p_b  
assurance 担保；保险；转易；转易书 _pKW($\  
assurance of interest 权益的转易 -";'l@D=  
at 19XX price 按一九ＸＸ年价格计算 VA)3=8
2n  
at a discount 按赔价计算；按贴水价格计算；打折扣 M0x5s@  
at a premium 按溢价计算；按升水价格计算 o 1#XM/Z  
at call 通知付款；按通知 sN7I~  
at constant market price 按固定市价计算 _4rb7"b1  
at constant price 按固定价格计算 L;
5jhVy  
at cost 按成本计算 co<){5zOT  
at current market price 按当时市价计算；按现时市价计算 7vcYI#(2 Y  
at current price 按当时价格计算；按现时价格计算 JHc|.2Oe  
at factor cost 按要素成本计算；按生产要素成本计算 @k,u xe-  
at money-of-the-day price 按付款当日价格计算 Z%XBuq:BY  
at or better 按指定或较佳价位〔买卖指令〕 Nd#t !=  
at par 按面值计算；平价 us4.-L  
at sight 见票即付 Lz=nJn  
at the close 按收市盘 !Il>,q&F  
at the opening 按开市盘 C_PXh>H]'  
attestation 见证；见证条款 $ah, $B  
at-the-money option 平价期权 1?)<*[  
attorney 受权人；受托代表人 I1&Z@[  
attornment 新拥有人承认书 <k5FlvE2  
attributable profit 可归属利润 McxJ C<  
attributable share value 可归属股份价值 _W]2~9  
Auckland Stock Exchange 奥克兰证券交易所 .?_wcp=  
auction 拍卖 N*lq)@smq  
auctioneer 拍卖商 #2I[F  
audit 审计；核数 Fkz+Qz  
Audit Commission 审计署 2sy{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] vP3Fb;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 <=cj)  
audit review 帐目审查 3>0/WbA:7E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Xe*@`&nv@  
audited account 审计帐目；经审计的帐目 R?>a UFM  
audited annual account 经审计的周年帐目 -t?S:9[w  
audited balance sheet 经审计的资产负债表 g;\zD_":l  
auditor 核数师；核数主任；审计师 e&7GW9FSg  
auditor's certificate 核数师证明书；审计师证明书 x7l)i!/$  
auditor's report 核数师报告；审计师报告 /!JpmI  
Aussie bond 澳元债券 JQsS=m7Et  
austerity budget 紧缩预算 o]MQ)\r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }%y_LcL  
Australia All Ordinaries Index 澳洲所有普通股票指数 xh@H@Q\  
Australian Dollar [AUD] 澳元 t_3)}  
Australian Options Market 澳大利亚期权市场 zScV 9,H1  
Australian Securities Commission 澳洲证券事务监察委员会 h^~eTi;c]Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~0|~Fg  
Australian Stock Exchange 澳大利亚证券交易所 L`x:Y>C(  
Austrian Schilling [ATS] 奥地利先令 _"a(vfl#  
authentication 认证；鉴证 \@['V   
authority to purchase 委托购买证；委购书 rd0BvQ9TK  
authorization 认可；核准；授权；授权书 aAu upPu  
authorization by direction 指示授权 p4W->AVv$  
authorization by instruction 指令授权 OWB^24Z&3  
authorization by warrant 令状授权 *0l^/jqn:  
authorization of unit trust 单位信托的认可 . ~G>vVb  
authorized agent 指定代理人 h}z^NX  
authorized capital 法定资本 zEF3B  
authorized clerk 出市员 /Rx%}~x/m  
authorized dealer 认可交易商 t{!}^{ "5  
authorized financial institution 认可财务机构 emw3cQ  
authorized fund 认可基金 /.$n>:XR  
authorized fund house 获授权的基金公司；认可基金公司 @6 gA4h  
authorized institution 认可机构 N^
h,[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 z mrk`o~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =:6Y<ftC  
authorized insurer 获授权保险人；获认可承保人 &
]pW##  
authorized investment 特准投资项目 TxN#3m?G  
authorized person 获授权人 @XDU!<N  
authorized representative 获授权代表 ;TM
H.E,h:  
authorized share capital 法定股本 6rt.ec(  
automated quotation system 自动报价系统 ~Rk6@&ZS}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l0tMdsz  
自动交易系统〔香港期货交易所有限公司〕 Qgo0uuM  
automatic adjustment mechanism 自动调整机制 lx U}HM  
automatic adjustment system 自动调整系统 }v0oFY$u`H  
Automatic Clearing House 自动票据交换所 c(ZkK  
automatic exchange rates accumulation system 自动化汇率累集系统 ( y2%G=.j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `"zX<  
automatic teller machine [ATM] 自动柜员机 XdLB1H  
autopay 自动转帐 1U@
qRU  
available assets 可用资产 +To{Tm-  
available fiscal reserve 现存财政储备 Z\(+a
wv  
available profit 可用利润 D gY2:&0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~6
kEpa  
average 平均；平均数；海损 R7Zx
S  
average basic salary 平均基本薪金 !(uyqplTk  
average consumer expenditure 平均消费开支；一般消费开支 )3'/g`c  
average cost 平均成本 8$OE<c?#5n  
average cost of land production 增辟土地平均成本 2!7wGXm~U  
average daily turnover 平均每日成交额 yFl@z  
average daily wage rate 平均每日工资率 ]#j]yGV  
average expenditure pattern 平均开支模式 Rw^4S@~T  
average growth rate 平均增长率 '2uQ  
average net fixed assets 固定资产平均净值 6}n_r}kNR  
average of relatives 相对价格平均数 i)+@'!6  
average price 平均价格 D7[ 8*^  
average propensity to consume 平均消费倾向；一般消费倾向  #XQEfa  
average propensity to save 平均储蓄倾向；一般储蓄倾向 C[& \Xq  
average rate 平均率 ,hT t]w  
average revenue 平均收入；平均收益 KNQX\-=  
average stock 平均库存；平均存货 b0PF7PEEQ  
average yearly rent 平均年租 {]Nvq9?  
avoidance of double taxation 避免双重课税 x}AWWmXv  
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 F.c,FR2  
-PBm@}*  
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