一些有用的会计术语(也不知道发的地方对不对)A

A: ]~P?  
A share Ａ股；甲类股份 9pgct6BO
 
abatement of tax 减税；减扣免税额 '54@-}D  
ABN AMRO Bank N.V. 荷兰银行 f { ueI<  
above-the-line expenditure 线上项目支出；经常预算支出  0c{N)  
above-the-line receipt 线上项目收入；经常预算收入 Km?i{TW  
ABSA Asia Limited 南非联合亚洲有限公司 ICi- iX  
absolute change 绝对数值变更 DF~w20+  
absolute expenditure 实际开支 NXx}KF c  
absolute guideline figure 绝对准则数字 /_O-m8+4m  
absolute interest 绝对权益 TaC)N  
absolute order of discharge 绝对破产解除令 rcK*",>  
absolute profit margin 绝对利润幅度 }Z6/b _kV  
absolute value 实值；绝对值 ?|33N
p)  
absolutely vested interest 绝对既得权益 ~-6;h.x=  
absorbed cost 已吸收成本；已分摊成本 E(oNS\4  
absorption 吸收；分摊；合并 BhKxI  
absorption rate 吸收率；摊配率；分摊率 ?aCR>AY5X  
ACB Finance Limited 亚洲商业财务有限公司 cZYX[.oIB  
acceptable form of reciprocity 合理的互惠条件 [Y*UCFhI0  
acceptable rate 适当利率；适当汇率 Di6:r3sEO  
acceptance agreement 承兑协议 {^qc
`oF  
acceptance for honour 参加承兑 b?$3jOtW  
acceptor 承兑人；接受人；受票人 _D:/?=y;e  
acceptor for honour 参加承兑人 efhwbn  
accident insurance 意外保险 Rz)#VVYC=  
Accident Insurance Association of Hong Kong 香港意外保险公会 !CWqI)=  
accident insurance scheme 意外保险计划 im'0^  
accident year basis 意外年度基准 "FU|I1Xz  
accommodation 通融；贷款 Ort\J~O  
accommodation bill 通融票据；空头票据 Gc'HF"w  
accommodation party 汇票代发人 *M*k-Z':.*  
account balance 帐户余额；帐户结余 ^Z!W3q Q  
account book 帐簿 0j
XIx2y  
account collected in advance 预收款项 ()?)Ybqss  
account current book 往来帐簿 Jx}5`{\  
account of after-acquired property 事后取得的财产报告 4k#6)e  
account of defaulter 拖欠帐目 *
<hpq)  
account payable 应付帐款 6Z"%vrH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *w _j;  
account receivable 应收帐款 p|((r?{  
account receivable report 应收帐款报表 TnG"_VK9R  
account statement 结单；帐单；会计财务报表 H(AYtnvB  
account title 帐户名称；会计科目 a'\`Mi@rb  
accountant's report 会计师报告 z TK  
Accountant's Report Rules 会计师报告规则 B8PF}Mf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %~h'#S2X(  
Accounting Arrangements 《会计安排》 YMWy5 \  
accounting basis 会计基础 _CZ*z  
accounting by Official Receiver 破产管理署署长呈交的帐目 52"/Zr}j  
Accounting Circular 《会计通告》 N>~*Jp2;  
accounting class 会计类别 d/^^8XUK  
accounting date 记帐日期；会计结算日期
M *}$$Fe|  
accounting for money 款项核算 "P|G^*"~2  
Accounting Officer 会计主任 d0xV<{
,-  
accounting period 会计报告期；会计期 @
@5u{K  
accounting policy 会计政策；会计方针 o{ (v  
accounting practice 会计惯例 d. a>(G  
accounting principle 会计准则 WULj@ds\~
 
accounting record 会计记录 $^l=#tV  
accounting report 会计报告 &a0%7ea`.S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F^\v`l,  
Accounting Society of China 中国会计学会 Bj2rA.
M  
accounting statement 会计报表 brFOQU?  
accounting system 会计制度；会计系统 nQ+{1 C  
accounting transaction 会计事项；帐务交易 JdAjKN  
accounting treatment 会计处理 k X-AC5]  
accounting year 会计年度 k >MgrtJI  
accretion 增值；添加 H!A^ MI  
accrual 应计项目；应累算数目 Oe#k|  
accrual basis 应计制；权责发生制 %9Ue`8  
accrual basis accounting 应计制会计；权责发生制会计 q^Z\V?  
accrue 应累算；应计 M|Se|*w  
accrued benefit 应累算利益 "~;jFB8  
accrued charges 应计费用 r[lHYO  
accrued cumulative preference share dividend 应累算的累积优先股股息 GwvxX&P  
accrued expenses 应累算费用 J h"]iN  
accrued interest payable 应付利息；应计未付利息 4$J/e?i  
accrued interest receivable 应收利息；应计未收利息 QSLDA`  
accrued right 累算权益 w\M_3}  
accruing profit 应累算的利润 q&M;rIo?  
accumulated fiscal reserve 累积财政储备 Vg3&:g5 /  
accumulated profit 累积利润；滚存溢利 (tz! "K  
accumulated reserve 累积储备 x4. #_o&  
accumulation of surplus income 累积收益盈余 $~-j-0 \m  
acquired assets 既得资产 yTEuf@  
acquisition 收购；购置；取得 7KEGTKfW  
acquisition cost 购置成本 md_Ld /  
acquisition expenses 购置费用 J@5 OZFMZ  
acquisition of 100% interest 收购全部股权 K%g\\uo   
acquisition of control 取得控制权 OlK2<<  
acquisition of fixed assets 购置固定资产 zb4g\H 0  
acquisition of shell “买壳” eyM3W}[S$/  
acquisition price 收购价 &>/nYvuq-  
act of God 天灾 3S9~rLrn?  
acting partner 执事合伙人 T;%SB&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ygPZkvZ  
active partner 积极参与的合伙人 %`TLs^  
active trading 交投活跃 `bm-O
NK  
actual circulation 实际流通 kb6v2 ^8H  
actual cost 实际成本 Yv;aQF"a  
actual expenditure 实际开支；实际支出 -lp_~)j^  
actual income 实际入息；实际收入；实际收益 [ M'1aBx^  
actual market 现货市场 8sg *qQ  
actual price 现货价；实际价格 wVvU]UT  
actual profit 实际利润 HqgH\  
actual quotation 实盘；实际价位；实际报价 (UM+?]Qwy  
actual year basis 按实际年度计算 >!2'|y^  
actuals 实货 ZQ:Y5ph  
actuarial investigation 精算调查 7-LeJRB
 
actuarial principle 精算原则 Ac54VN  
actuarial report 精算师报告 KYQ6U.%W  
Actuarial Society of Hong Kong 香港精算学会 8%"e-chd  
actuarial valuation 精算师估值 HT]ubw]rJ  
actuary 精算师 M(BZ<,9V  
ad referendum agreement 暂定协议；有待覆核的协定 $@xkKe"  
ad valorem duty 从价税；按值征税 oHYD6qJX{  
ad valorem duty system 从价税制 pg<>Ow5,~l  
ad valorem fee 从价费 ,..b)H
5n  
ad valorem tariff 从价关税 [q@%)F  
additional allowance 额外免税额 G9i#_  
additional amount for unexpired risk 未过期风险的额外款额  l g
C  
additional assessable profit 补加应评税利润 |(V3  
additional assessment 补加评税 -bE|FFU  
additional commitment 额外承担 >"[u.1J_'I  
additional commitment vote 额外承担拨款 H~@h #6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l\5NuCgRY  
additional dependent parent allowance 供养父母额外免税额 usA!MMH4  
additional provision 额外拨款 U}7[8&k1  
additional stamp duty 附加印花税 c~ SI"  
additional tax 补加税罚款；补加税款 B/71$i
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %Xl@o  
adjudged bankrupt 被裁定破产 71%u|k8|  
adjudicated bankrupt 裁定破产人 -FI1$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fwEi//1  
adjudication of bankruptcy 裁定破产；宣告破产 $CmTsnR1#y  
adjudication of insolvency 裁定无力偿还债务 (07d0<<[  
adjusted actual 经调整的实数；调整后的实数 "duJl-  
adjusted current assets 经调整的流动资产；调整后的流动资产 {x:IsQZ  
adjusted figure 经调整的数字；调整后的数额 x#^kv)  
adjusted liabilities 经调整的负债；调整后的负债 OrBFe *2y  
adjusted loss 经调整的亏损；调整后的亏损 c>g%oE  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 W@tLT[}CG  
adjusted profit 经调整的利润；调整后的利润 :-Pj )Y{I  
adjusted surplus 经调整的盈余额；调整后的盈余额 8M|Q^VeT,1  
adjusted value 经调整的价值；调整后的价值 ,aJrN!fzU  
adjustment 调整；修订；理算〔保险〕 vEsSqzc  
adjustment centre 调剂中心 2R!W5gs1<  
adjustment lag 调整过程的时间差距；调整时差 }FXRp=s  
adjustment mechanism 调整机制 3
XRG"  
adjustment of loss 亏损调整 EkX6> mo  
adjustment process 调整过程；调整程序 q~3&f  
adjustment range 调整幅度 lySaJd  
administered exchange rate 受管制汇率 NSq"\A\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6D0,ME#  
administration expenses 行政费用 G!\xc  
administration fee 手续费；行政费 S%oGB
Y*Z  
administration in bankruptcy 破产管理 v<wT`hiKW  
administration order 遗产管理令 eG v"&kr  
administrator 管理人；遗产管理人 zN1;v6;  
administrator of the estate 遗产管理人 ,b4&$W].  
admission of debt 债项承认书 55,-1tWs  
admission of proof 接纳债权证明 X&IY(CX  
advance 放贷款项；垫付款项；预支款项；预付款项 Q?@G>uz  
advance account 暂支帐目；预付款帐户 tTgW^&B  
advance compensation 预付补偿金 if'4MDl  
advance from shareholder 股东垫款 H/$q]i*#K  
advance pending reimbursement 预支以待日后付还 *"ShE=\p  
advanced economy 先进经济体系 H4,yuV  
advancement 预付；预付财产 }#J}8.  
advances warrant 垫款令 F'I6aE%  
advancing 贷出 kQ8WO|
bA  
adverse balance 逆差 tpN}9N  
adverse exchange 逆汇 UwU]l17~  
advertisement addressed to shareholders 在报章刊登的致股东通告 UL%ihWq  
advice for collection 托收通知书 F?B=:8,}  
advice of drawing 提款通知书；汇票通知书 #k)\e;,X  
advice of payment 付款通知 ooQ(bF  
Advisory Committee [Securities and Futures Commission] B^9 #X5!  
谘询委员会〔证券及期货事务监察委员会〕 TTpF m~?(  
Advisory Committee on Diversification 经济多元化谘询委员会 Vz*'^=(o&  
affidavit 誓章；遗产申报誓章 U&R$(k0zS  
affidavit of no receipt 述明无收款的誓章 @XmkIm  
affiliate 联号；联营公司；附属公司 67x^{u
7  
affiliated company 附属公司；联号；联营公司 jH1~Ve+q9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :X f3wP=  
affordability 负担能力 Vd4osBu{fY  
African Development Bank [AfDB] 非洲开发银行 ;"Y6&YP<  
after-acquired property 事后取得的财产 #F@7>hd1  
after-hours dealing 市后交易 M6iKl  
after-tax profit 税后盈利；税后利润；税后溢利 bG)MG0<TT  
agency agreement 代理协议 }b`*%141  
agency expenses 代理机构的开支 |xm|Q(PG  
agency fee 代理费 =&b[V"  
Agency Law 《代理法》 #4M0%rN  
agent 代理人；承销人 &/9oi_r%r  
agent of company 公司代理人 V{{x~Q9  
agent's fee 代理人费；经纪费 _3a 5/IZ  
aggregate 总计；总数；总体数字 3iw9jhK!W  
aggregate amount 总款额；总额 j&.BbcE45  
aggregate assets and liabilities 总体资产与负债 7krA+/Qr(  
aggregate at constant price 按固定价格计算的总体数字 d}_c(  
aggregate demand 总需求 7w,FA  
aggregate gross position 总持仓量 L ]c9
 
aggregate limit 总限额 S)yV51^B  
aggregate of salaries tax 合计薪俸税 DlI5} Jh  
aggregate performance 总体表现；总体业绩 mI#; pO2  
aggregate supply 总体供应 ]6 wi  
aggregate surplus 总盈余 !`lqWO_/ :  
aggregate total 整体总额 ;kBies>V  
aggregate value 总值；合计价值 `@7tWX0  
aggregated basis 合计基准 e%6{P  
aggregated net chargeable income 合计应课税入息实额 9 NQq=@  
aggregation 合并计算；合计；总和 MVZ>:G9:  
aggregation of incomes of husband and wife 夫妇入息合并计算 kqw? X{  
aggregation of property 财产的总和 _+iz?|U  
agio 差价；贴水 K8Zk{on  
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》 %SCu29km  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Q%^bA,$&D  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 6l'y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h>0<@UP  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 %<yM=1~>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment M7,MxwZ0k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >N-%  
agreement for a settlement 授产协议 "6Uj:9  
agreement for assignment 转让协议 i5Q<~;Z+  
agreement for sale 售卖协议；买卖协议 zi .
,?Q  
agreement for sale and purchase 买卖协议 0(x@ NGb>{  
agreement for the payment of interest 支付利息协议 -^v}T/Kl#  
agreement for the repayment of money 还款协议 (p=GR#  
agreement of reinsurance 再保险协议 dRm'$ G9  
Agricultural Bank of China 中国农业银行 (}1f]$V  
air passenger departure tax 飞机乘客离境税 VAGMI+ -  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4tJ4X' U  
airport tax 机场税 _`>7 Q),7  
alcohol duty 酒精税 rJp6d:M  
alienation 让与；让渡；转让 ]bb}[#AY  
alimony 生活费；赡养费 C}_:K)5q  
All Ordinaries Index [AOI] 所有普通股指数 Y{RB\}f(  
all risks 全险；综合险 MXk. 2  
All Sales Record for Stock Market 《股票市场成交报告》 [oLQd-+  
Allied Capital Resources Limited 新联财务有限公司 K-C
-+RB  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 389.&`Q%Ut  
allocation letter 拨款信件 a] =\h'S  
allocation of fund 分配款项；预留款项 L]N2rMM  
allocation of profit 利润分配；溢利分配 92VX5?Cyg  
allocation warrant 拨款令 PRC)GP&q  
allotment 分配；配股 /? 1Yf  
allotment notice 股份配售通知；配股通知 K/v-P <g  
allotment of shares 股份分配 cu!bg+,zl  
allowable 可获宽免；免税的 9Pk3}f)a  
allowable business loss 可扣除的营业亏损 i03}f%JnuO  
allowable expenses 可扣税的支出 ^jjJM|a  
allowance 免税额；津贴；备抵；准备金 E:=KH\2f  
allowance for debts 债项的免税额 )+4}Ix/q  
allowance for depreciation by wear and tear 耗损折旧免税额 E(kpK5h{  
allowance for funeral expenses 殡殓费的免税额 SoU'r]k1x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Pl&`&N;  
allowance for repairs and outgoings 修葺及支出方面的免税额 =v$s+`cP  
allowance to debtor 给债务人的津贴 KGmc*Jwy  
alteration of capital 资本更改 wn|@D<  
alternate trustee 候补受托人 ^
@L l(?  
amalgamation 合并 I7z/GA\x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J?quYlS  
ambit of charges 征税范围；收费范围 cN}A rv  
amended valuation 经修订的估值 &d3'{~:  
American Commodities Exchange 美国商品交易所 I@Z*Nu1L  
American Express Bank Limited 美国运通银行 np\2sa`  
American Stock Exchange 美国证券交易所 *M<BPxh0w]  
amortization 摊销 Dh(T)yc  
amount due from banks 存放银行同业的款项 !riMIl1  
amount due from banks abroad 存放海外银行同业的款项 f\_!N "HW  
amount due from holding companies 控股公司欠款 K6*UFO4}i  
amount due from local banks 存放本港银行同业的款项 .L5*E(<K0  
amount due to banks 银行同业的存款 RG r'<o)  
amount due to banks abroad 海外银行同业的存款 emY5xZ@N  
amount due to holding companies 控股公司存款 vs)I pV(  
amount due to local banks 本港银行同业的存款 ^iRwwN=d  
amount due to outport banks 外埠银行同业的存款 R|J>8AL}BY  
amount for note issue 发行纸币的款额 [S&O-b8A  
amount of bond 担保契据的款额 fwv T2G4  
amount of consideration 代价款额 <&s)k  
amount of contribution 供款数额 w[7.@%^[  
amount of indebtedness 负债款额 Xe3z6  
amount of principal of the loan 贷款本金额 `}8@[iB'  
amount of rates chargeable 应征差饷数额 j /dE6d  
amount of share capital 股本额 p$1Rgm\  
amount of sums assured 承保款额 ?Ga2K  
amount of variation 变动幅度 #C;zS9(]B  
amount of vote 拨款数额 ]n]uN~)9  
amount payable 应付款额 dFP-(dX#  
amount receivable 应收款额 |k
.M+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @W\4UX3dK  
analysis 分析 ddq 1NW  
ancillary risk 附属风险 1;:t~Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 @23R
joK  
annual accounting date 年结日期 gLSG:7m@  
annual allowance 每年免税额；年积金；年度津贴；年津 `TD%M`a  
annual balance 年度余额 ?I2k6%a  
annual disposable income 每年可动用收入 ?WQd  
annual estimates 周年预算 Q@W|GOH3  
annual fee 年费 %f_OP$;fc  
annual general meeting 周年大会 UG"6RW @  
annual growth rate 年增率；每年增长率 "ex~LB  
annual long-term supplement 长期个案每年补助金 M`+e'vdw  
annual pensionable emolument 可供计算退休金的年薪 YUVc9PV)Ws  
annual report 年报 56=K@$L {F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :O'C:n<g  
annual return 周年报表；周年申报表；每年报税表格 Uq]EJu  
Annual Return Rules 《周年报表规则》 kV:FJx0xP  
annual review of consumer prices 每年消费物价回顾 g\\1C2jG  
annual roll-forward basis 逐年延展方式 ZA_zKJ[[7  
annual salary 年薪 tk)>CK11  
annual statement 年度报表；年度决算表 E/
8u'
 
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 /x:(SR2,  
annuitant 年金受益人 [[?[? V ,  
annuity 年金 : >wQwf  
annuity contract 年金合约 T7lj39pJq  
annuity on human life 人寿年金 n:*_uc^C  
antecedent debt 先前的债项 vJj:9KcP>h  
ante-dated cheque 倒填日期支票 by|?g8  
anticipated expenditure 预期开支 9 yW~79n  
anticipated net profit 预期纯利 p17|ld`  
anticipated revenue 预期收入 juYA`:qE&  
anti-inflation measure 反通货膨胀措施 %EVV-n@  
anti-inflationary stance 反通货膨胀立场 I`"-$99|t1  
apparent deficit 表面赤字 "ji$@b_\?  
apparent financial solvency 表面偿债能力 3KZ y H  
apparent partner 表面合伙人 <=m 30{;f  
application for personal assessment 个人入息课税申请书 ]D?# \|  
application of fund 资金应用 fzRyG-cEpj  
application to release as liquidator and to destruct the books of accounts and documents @!":(@3[  
申请免除清盘人职务及毁灭帐簿与文件 iFnOl*TC  
appointed actuary 委任精算师 YV1a3  
appointed auditor 委任核数师；委任审计师 ~~xyFT+{F  
appointed trustee 委任的受托人 4C,kA+P  
appointer 委任人 X"TUe>cM  
apportioned pro rata 按比例分摊 Sqdc1zC
 
apportionment 分配；分摊 z{`6#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zJfK4o  
apportionment formula 分摊方程式 B-\,2rCCZ  
apportionment of estate duty 遗产税的分摊 OK M\"A4  
appraisal 估价；评估 d DIQ+/mmg  
appreciable growth 可观增长 !v-w6WG"  
appreciable impact 显着影响 K9C@dvFH  
appreciable increase 可观增长 4V228>9w  
appreciation 增值；升值 =GH@.3`X  
appreciation against other currencies 相对其他货币升值 H]tSb//qc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tKG;k"wk  
appreciation tax 增值税 "GwWu-GS  
appropriation 拨款；拨用；拨付 b(|%Gbg@c  
appropriation account 拨款帐目 7wiK.99  
Appropriation Bill 拨款法案 Q\o$**+{  
appropriation-in-aid system 补助拨款办法 l$qStL*8O  
approved assets 核准资产 YeRcf`  
approved basket stock 认可一篮子证券 }>{ L#JW  
approved budget 核准预算
BN\fv,  
approved charitable donation 认可慈善捐款 i>tW|N  
approved charitable institution 认可慈善机构 ~']&.  
approved currency 核准货币；认可货币 ERfd7V<c>  
approved estimates 核准预算 VMxYZkMNd_  
approved estimates of expenditure 核准开支预算 P1)* q0  
approved overseas insurer 核准海外保险人 x1m8~F  
approved overseas trust company 核准海外信托公司 u}-d7-=  
approved pooled investment fund 核准汇集投资基金 ;OQ'B=uK  
approved provident fund scheme 认可公积金计划 aQ!9#d_D  
approved provision 核准拨款 C3 gZ6m  
approved redeemable share 核准可赎回股份 X
"hOHx5P  
approved regional stock 认可地区性证券 M
>?aa6@0  
approved retirement scheme 认可退休金计划 7y>Tn`V8G  
approved subordinated loan 核准附属贷款 I"8d5a}  
arbitrage 套戥；套汇；套利 6P%<[Z  
arbitrageur 套戥者；套汇者 ilDJwZg#  
arbitrary amount 临时款项 < -Hs<T|tW  
arrangement 措施；安排；协定 :b<-[8d&  
arrears 欠款 mD D4_E2*  
arrears of pay 欠付薪酬 _l#3]#  
arrears of revenue 逾期未收税款；逾期未收的帐项 ERp:EZ'  
articles of association 组织章程；组织细则；组织章程细则 oF%^QT"R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lnC!g
 
ascertainment of profit 确定利润 }yx=(+jP  
"Asia Clear" “亚洲结算系统” /e.FY9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ur/Oc24i1n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 H o4B  
Asian Development Fund [ADF] 亚洲发展基金 r+p@X  
Asian dollar bond 亚洲美元债券 d3EjI6R*z  
Asian dollar market 亚洲美元市场 51o@b  
Asian dollar rate 亚洲美元利率 \g~ws9'~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _L*f8e8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #joF{M{  
asked price 沽盘；喊价；索价；卖方报价 2UU2Vm_6  
assessable income 应评税入息 b(q$j/~ zb  
assessable loss 应评税亏损 b:fxkQm  
assessable profit 应评税利润 n!UMU^  
assessable value 应评税值 8`:M\*  
assessed profit 估定利润 #2Ac  
assessed value 经评估价值 H/^~<U#p  
assessment 评税；评定；估价；评税单 _, \y2&KT  
assessment number 评税编号；估价编号 f*{M3"$E  
assessment of additional tax 补加税评税 <)_:NRjBF&  
assessment of performance 业绩评估；实绩评价 X!U]`Qh  
Assessor 评税主任 6PiEa(  
asset price bubbles 资产价格泡沫 -/M9 vS  
asset-backed securities 具资产保证的证券 9Tzc(yCY  
assets accretion 资产增值 "NxOOLL  
assets and liabilities 资产与负债 zo_k\K`{@  
assets betterment statement 资产递增表；资产改进表 ijvNmn1k  
assets lending 实物放款；有抵押贷款 r@|R-Binz  
assets of the company passing on the death 死者去世时转移的公司资产 T1lXYhAWS  
assets pledged as security for liabilities 用作负债抵押的资产 IS
peV  
assets portfolio 资产投资组合 eZynF<i  
assets price 资产价格 >:.w7LQy/  
assets quality 资产质素 xh{mca>?
G  
assets realization 资产变现 k!Vn4?B"k  
assets refinancing arrangement 资产再集资安排 &[NVP&9&U  
assets securitization 资产证券化 pt=7~+r  
assets situated outside Hong Kong 在香港以外地方的资产 AiY|O S3R  
assets stripping 削减资产；拆卖资产 qzz[y#q(  
assets value 资产值 V)2"l"Kt  
assignee 承让人 +7Sf8tg\  
assignment 转让；转让书；转让契 &\&'L|0F  
assignment of interest 权益转让 GMEw  
assignment of letters patent and trade mark 专利证书及商标转让 `if
b<T  
assignment of property 物业转让；物业转让书 .KFA218h*x  
assignment right 转让权 l!\1,J:}Z  
assignor 转让人 IKvd!,0xf  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 HMF8;,<_w?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 M_tj7Q3 W  
associate member 附属会员 53bM+  
associated body corporate 相联法人团体 '!pAnsXfO  
associated company 相联公司；联属公司 lx
m*;?j`W  
associated corporation 相联法团 t G]N*%@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] d0'7efC+  
公认会计师公会〔英国〕 .H Fc9^.*  
Association of Futures Exchange Brokers 香港期货经纪协会 ~@xT]D!BQ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S
2Zx &D/_  
association of underwriters 承保人组织 !)NYW4"  
assumption of control 接管 \^yXc*C  
assurance 担保；保险；转易；转易书 )i&%cyZw  
assurance of interest 权益的转易 (gLea  
at 19XX price 按一九ＸＸ年价格计算 T:c7@^=  
at a discount 按赔价计算；按贴水价格计算；打折扣 ex.+'m<g  
at a premium 按溢价计算；按升水价格计算 &8Zeq3~  
at call 通知付款；按通知 T0g0jr{  
at constant market price 按固定市价计算 j0AwL7  
at constant price 按固定价格计算 }|A
X_=a  
at cost 按成本计算 L?C\Q^0"`G  
at current market price 按当时市价计算；按现时市价计算 !syU]Yk  
at current price 按当时价格计算；按现时价格计算 a/#+92C  
at factor cost 按要素成本计算；按生产要素成本计算 NK8<= n%"  
at money-of-the-day price 按付款当日价格计算 jz|
VF,l  
at or better 按指定或较佳价位〔买卖指令〕 Cm^Ylp  
at par 按面值计算；平价 2>g^4(  
at sight 见票即付 vxb@9eb!H  
at the close 按收市盘 B i'd5B5  
at the opening 按开市盘 {&E?<D2_&  
attestation 见证；见证条款 u',b1 3g(  
at-the-money option 平价期权 5;}2[3}[  
attorney 受权人；受托代表人 M Z2^@It  
attornment 新拥有人承认书 Ys-^7 y_  
attributable profit 可归属利润 -jFP7tEv  
attributable share value 可归属股份价值 $Ru&>D#stK  
Auckland Stock Exchange 奥克兰证券交易所 Jl\'V
  
auction 拍卖 3]N q@t  
auctioneer 拍卖商 wXz\NGW  
audit 审计；核数 Qy/uB$q{A  
Audit Commission 审计署 #kj~G]QA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]Z=Ij gr$  
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〕 (/-lV&eR  
audit review 帐目审查 v3-5"q!Sq  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AHq M7+r9  
audited account 审计帐目；经审计的帐目 b)d^ `J  
audited annual account 经审计的周年帐目 B`#*o<eb  
audited balance sheet 经审计的资产负债表 2_wvC  
auditor 核数师；核数主任；审计师 su}&".e^  
auditor's certificate 核数师证明书；审计师证明书 Z A[)  
auditor's report 核数师报告；审计师报告 00"CC  
Aussie bond 澳元债券 /\d(c/,4  
austerity budget 紧缩预算 rjXnDh]MC  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 AH|Y<\  
Australia All Ordinaries Index 澳洲所有普通股票指数 3\1#eK'TK.  
Australian Dollar [AUD] 澳元 MBlBMUJk  
Australian Options Market 澳大利亚期权市场 2R\+}  
Australian Securities Commission 澳洲证券事务监察委员会 <Kg2$lu(_`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -'j7SOGk  
Australian Stock Exchange 澳大利亚证券交易所 eap8*ONl  
Austrian Schilling [ATS] 奥地利先令 (nq^\ZdF  
authentication 认证；鉴证 _p0)vT  
authority to purchase 委托购买证；委购书 f$vwuW  
authorization 认可；核准；授权；授权书 0iF-}o  
authorization by direction 指示授权 ndqckT@93  
authorization by instruction 指令授权 eIsT!V"7  
authorization by warrant 令状授权 )Z("O[  
authorization of unit trust 单位信托的认可 p=H3Q?HJ}  
authorized agent 指定代理人 B@"J]S  
authorized capital 法定资本 a#$N%=j  
authorized clerk 出市员 S#mK Pi+3  
authorized dealer 认可交易商 CG.,/]_  
authorized financial institution 认可财务机构 S"Kq^DN  
authorized fund 认可基金 f9a$$nb3`  
authorized fund house 获授权的基金公司；认可基金公司 >otJF3zw  
authorized institution 认可机构 ?.Q3 pUT  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )(lJT&e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <1K7@Tu  
authorized insurer 获授权保险人；获认可承保人 3-iD.IAUm@  
authorized investment 特准投资项目 IytDvz*|  
authorized person 获授权人 $T?]+2,6;  
authorized representative 获授权代表 ,m:L2 -J@  
authorized share capital 法定股本 Ch t%uzb,  
automated quotation system 自动报价系统 b4)k&*dfR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O:._
W<  
自动交易系统〔香港期货交易所有限公司〕 2$tQ @r  
automatic adjustment mechanism 自动调整机制 F_v-}bbcFQ  
automatic adjustment system 自动调整系统 T{tn.sT  
Automatic Clearing House 自动票据交换所 *,&S',S-  
automatic exchange rates accumulation system 自动化汇率累集系统 9n"V\e_R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Kr]z]4.d@  
automatic teller machine [ATM] 自动柜员机 kutJd{68  
autopay 自动转帐 /kRAt^4!  
available assets 可用资产 ^&NN]?  
available fiscal reserve 现存财政储备 e8-ehs>  
available profit 可用利润 T<6G
cI>A  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *7Xzht&f  
average 平均；平均数；海损 z0 \N{rP&  
average basic salary 平均基本薪金 4gb'7'  
average consumer expenditure 平均消费开支；一般消费开支 o<r
sAe  
average cost 平均成本 nE$ f  
average cost of land production 增辟土地平均成本 j;+["mi  
average daily turnover 平均每日成交额 `BjR.xMv  
average daily wage rate 平均每日工资率 Zw#<E =\  
average expenditure pattern 平均开支模式 |mOMRP#'  
average growth rate 平均增长率 Pj&A=  
average net fixed assets 固定资产平均净值 r**f
,PDZ  
average of relatives 相对价格平均数 Bzw19S6y
 
average price 平均价格 {[P!$ /  
average propensity to consume 平均消费倾向；一般消费倾向 M*(H)i;s:w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 K"w%n[u)  
average rate 平均率 uXpv*i{R  
average revenue 平均收入；平均收益 '%&z.{  
average stock 平均库存；平均存货 @vt$MiOi  
average yearly rent 平均年租 ,56;4)cv  
avoidance of double taxation 避免双重课税 WqQU@sA  
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 ?Oc -aa  
V{ |[oIp  
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