一些有用的会计术语(也不知道发的地方对不对)A

A: Rw/JPC"  
A share Ａ股；甲类股份 !(]dz~sM  
abatement of tax 减税；减扣免税额 g#'fd/?Q  
ABN AMRO Bank N.V. 荷兰银行 x*R8^BA]pR  
above-the-line expenditure 线上项目支出；经常预算支出 "h;;.Y8e  
above-the-line receipt 线上项目收入；经常预算收入 ( ztim  
ABSA Asia Limited 南非联合亚洲有限公司 Vy% :\p+  
absolute change 绝对数值变更 wsJ%* eYf  
absolute expenditure 实际开支 #mRFUA  
absolute guideline figure 绝对准则数字 Dz8:;$/  
absolute interest 绝对权益 [UJEU~XC  
absolute order of discharge 绝对破产解除令 TXJY2J*24  
absolute profit margin 绝对利润幅度 y  KYP  
absolute value 实值；绝对值 iIGI=EwZ  
absolutely vested interest 绝对既得权益 A`x -L  
absorbed cost 已吸收成本；已分摊成本 W`Q$t56  
absorption 吸收；分摊；合并 b$goF }b'g  
absorption rate 吸收率；摊配率；分摊率 ,u&tB|,W,  
ACB Finance Limited 亚洲商业财务有限公司 QlRoe|{  
acceptable form of reciprocity 合理的互惠条件 NlF0\+h  
acceptable rate 适当利率；适当汇率 rWFcIh5  
acceptance agreement 承兑协议 .
@i0U  
acceptance for honour 参加承兑 'ybth
 
acceptor 承兑人；接受人；受票人 &>W (l.  
acceptor for honour 参加承兑人 LmX
F`Y$  
accident insurance 意外保险 xMNNXPz(  
Accident Insurance Association of Hong Kong 香港意外保险公会 xI@$aTGq  
accident insurance scheme 意外保险计划 A{aw< P|+  
accident year basis 意外年度基准 (aJP: ^  
accommodation 通融；贷款 :>P4L,Da]  
accommodation bill 通融票据；空头票据 %kK ][2e  
accommodation party 汇票代发人 +^4BO`   
account balance 帐户余额；帐户结余 5oU`[&=Ob  
account book 帐簿 r:c@17  
account collected in advance 预收款项
'_.q_Tf-^  
account current book 往来帐簿 Qst \b8,  
account of after-acquired property 事后取得的财产报告 crJ7pe9  
account of defaulter 拖欠帐目 RGl=7^M  
account payable 应付帐款 qY$*#*Q
  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?E+:]j_  
account receivable 应收帐款 O}K
_l1  
account receivable report 应收帐款报表 -t@y\vZF,  
account statement 结单；帐单；会计财务报表 Q%& _On  
account title 帐户名称；会计科目 WxVn&c\  
accountant's report 会计师报告 xb9Pc.A[  
Accountant's Report Rules 会计师报告规则 &o
*s !u  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h"%|\o+3  
Accounting Arrangements 《会计安排》 n5Nan  
accounting basis 会计基础 :DdBn.  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]6t]m2~\  
Accounting Circular 《会计通告》 k_D4'(V:b  
accounting class 会计类别 ~K~b`|1  
accounting date 记帐日期；会计结算日期 qIbg 4uE  
accounting for money 款项核算 rU=b?D)n!w  
Accounting Officer 会计主任 (C`FicY  
accounting period 会计报告期；会计期 N5 SLF4R1  
accounting policy 会计政策；会计方针 >~I xyQp  
accounting practice 会计惯例 gppBFS  
accounting principle 会计准则 AT B\^;n.  
accounting record 会计记录 Hp)X^O"  
accounting report 会计报告 n7IL7?!o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [G{rHSK5tQ  
Accounting Society of China 中国会计学会 CM%|pB/z  
accounting statement 会计报表 r}/yi  
accounting system 会计制度；会计系统 V$/u  
accounting transaction 会计事项；帐务交易 Em e'Gk  
accounting treatment 会计处理 #XTY7,@P  
accounting year 会计年度 [3O^0-:6E  
accretion 增值；添加 $Wit17j  
accrual 应计项目；应累算数目 0U8
2f1ei  
accrual basis 应计制；权责发生制 cGgM8  
accrual basis accounting 应计制会计；权责发生制会计 }>MP{67Dm  
accrue 应累算；应计 tcBC!_vF  
accrued benefit 应累算利益 xS6(K  
accrued charges 应计费用 L`9TB"0R+  
accrued cumulative preference share dividend 应累算的累积优先股股息 };&HhBc
!g  
accrued expenses 应累算费用 kOs(?=  
accrued interest payable 应付利息；应计未付利息 '[Mlmgc5  
accrued interest receivable 应收利息；应计未收利息 #yW.o'S+  
accrued right 累算权益 J\het2?\  
accruing profit 应累算的利润 L([E98fo  
accumulated fiscal reserve 累积财政储备 9z5\*b s  
accumulated profit 累积利润；滚存溢利 3@^MvoC  
accumulated reserve 累积储备 tHrK~|  
accumulation of surplus income 累积收益盈余 ]g{hhP3>  
acquired assets 既得资产 }J
RP,YNh  
acquisition 收购；购置；取得 eeuZUf+~]  
acquisition cost 购置成本 :GU,EDps  
acquisition expenses 购置费用 Q)09]hP[Xj  
acquisition of 100% interest 收购全部股权 j*uXB^4  
acquisition of control 取得控制权 )^4ko  
acquisition of fixed assets 购置固定资产 ipG5l  
acquisition of shell “买壳” x|]\1sb"  
acquisition price 收购价 iM:yX=>a  
act of God 天灾 e8$l0gzaD  
acting partner 执事合伙人 drW~)6Lr@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 yGU .AM  
active partner 积极参与的合伙人 MaZM%W8Z  
active trading 交投活跃 Lltc4Mzw  
actual circulation 实际流通 86 *;z-G  
actual cost 实际成本 `AWy!}8  
actual expenditure 实际开支；实际支出 OE_QInb<  
actual income 实际入息；实际收入；实际收益 q`XW5VV{K  
actual market 现货市场 7FAIew\r  
actual price 现货价；实际价格 k*5'L<&  
actual profit 实际利润 24#bMt#^  
actual quotation 实盘；实际价位；实际报价
h}<0/  
actual year basis 按实际年度计算 Aj[?aL  
actuals 实货 sU\c#|BSC"  
actuarial investigation 精算调查 x&'o
]Y  
actuarial principle 精算原则 >A-<ZS*N  
actuarial report 精算师报告 b9!.-^<8y  
Actuarial Society of Hong Kong 香港精算学会 <3d;1o  
actuarial valuation 精算师估值 ^NXcLEaP*<  
actuary 精算师 Rv=DI&K%n  
ad referendum agreement 暂定协议；有待覆核的协定 BR+nL6sU  
ad valorem duty 从价税；按值征税 /QQ8.8=5  
ad valorem duty system 从价税制 LH4>@YPGE#  
ad valorem fee 从价费 {3VZ3i  
ad valorem tariff 从价关税 pD"YNlB^  
additional allowance 额外免税额 /D]Kkm)  
additional amount for unexpired risk 未过期风险的额外款额 KkEv#2n  
additional assessable profit 补加应评税利润 A]7<'el=  
additional assessment 补加评税 mw_ E&v  
additional commitment 额外承担 VZ$=6CavH  
additional commitment vote 额外承担拨款 ^$!987"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W4(v6>5l  
additional dependent parent allowance 供养父母额外免税额 sONBQ9  
additional provision 额外拨款 o/C(4q
6d  
additional stamp duty 附加印花税 g& k58{e  
additional tax 补加税罚款；补加税款 $[g_=Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !=3Rg-'d1  
adjudged bankrupt 被裁定破产 Guh%eR'Wt  
adjudicated bankrupt 裁定破产人 *I0Tbc O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %%>_B2vc  
adjudication of bankruptcy 裁定破产；宣告破产 `-_N@E1'>  
adjudication of insolvency 裁定无力偿还债务 -_NC%iN#C  
adjusted actual 经调整的实数；调整后的实数 98fu>>*G{  
adjusted current assets 经调整的流动资产；调整后的流动资产 l[ne/O JJ  
adjusted figure 经调整的数字；调整后的数额 Ir5WN_EaS  
adjusted liabilities 经调整的负债；调整后的负债 h35Hu_c&  
adjusted loss 经调整的亏损；调整后的亏损 1"}cdq.  
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 Z?oG*G:  
adjusted profit 经调整的利润；调整后的利润 TI=h_%mO  
adjusted surplus 经调整的盈余额；调整后的盈余额 CswE  
adjusted value 经调整的价值；调整后的价值 in<}fAro6  
adjustment 调整；修订；理算〔保险〕 yPV'pT)  
adjustment centre 调剂中心 )t:7_M3  
adjustment lag 调整过程的时间差距；调整时差 scW'AJJq  
adjustment mechanism 调整机制 Bd@'e7{  
adjustment of loss 亏损调整 3J{vt"dS  
adjustment process 调整过程；调整程序 ZQ3_y $  
adjustment range 调整幅度 Jic}+X*0  
administered exchange rate 受管制汇率 {^5?)/<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 G/vC~6x  
administration expenses 行政费用 K^zDNIQU  
administration fee 手续费；行政费 6"U8V?E  
administration in bankruptcy 破产管理 -I":Z2.fR  
administration order 遗产管理令 1S0pd-i  
administrator 管理人；遗产管理人 4,G w#@  
administrator of the estate 遗产管理人 |ETiLR=&  
admission of debt 债项承认书 ubYG  
admission of proof 接纳债权证明 'xnnLCm.
 
advance 放贷款项；垫付款项；预支款项；预付款项 N L'R\R  
advance account 暂支帐目；预付款帐户 HRB[GP+  
advance compensation 预付补偿金 fTqC:r|st  
advance from shareholder 股东垫款 [iS,#w` 5  
advance pending reimbursement 预支以待日后付还 e'2Y1h  
advanced economy 先进经济体系 |%1?3Mpn  
advancement 预付；预付财产 fQ+\;iAU  
advances warrant 垫款令 ^N{ltgQY  
advancing 贷出 u=r`t(Z1H  
adverse balance 逆差 [Il~K  
adverse exchange 逆汇 -kpswP  
advertisement addressed to shareholders 在报章刊登的致股东通告 ""{|3XJe  
advice for collection 托收通知书 Wkzs<y"  
advice of drawing 提款通知书；汇票通知书 BI2; ex  
advice of payment 付款通知 ~>5#5!}@*  
Advisory Committee [Securities and Futures Commission] at|g%$%  
谘询委员会〔证券及期货事务监察委员会〕 6_gnEve h  
Advisory Committee on Diversification 经济多元化谘询委员会 <?h%k"5  
affidavit 誓章；遗产申报誓章 ; |L<:x/  
affidavit of no receipt 述明无收款的誓章 ~ttY(wCV  
affiliate 联号；联营公司；附属公司 |E@djosyC  
affiliated company 附属公司；联号；联营公司 Xl_Uz8Hp  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rR,2UZR  
affordability 负担能力 TeQNFo^_8  
African Development Bank [AfDB] 非洲开发银行 ?":'O#E  
after-acquired property 事后取得的财产 >u0w.3r#  
after-hours dealing 市后交易 C`V)VJM  
after-tax profit 税后盈利；税后利润；税后溢利 T*~H m  
agency agreement 代理协议 %UZVb V  
agency expenses 代理机构的开支 C+{l7QT$t  
agency fee 代理费 '9?;"=6(  
Agency Law 《代理法》 EE=
3  
agent 代理人；承销人 s%pfkoOY%  
agent of company 公司代理人 ] asBd"  
agent's fee 代理人费；经纪费 N^w'Hw0  
aggregate 总计；总数；总体数字 1tMQqI`N  
aggregate amount 总款额；总额 !k&Q
5s:  
aggregate assets and liabilities 总体资产与负债 1l8Etp&<  
aggregate at constant price 按固定价格计算的总体数字 7v7G[n  
aggregate demand 总需求
xSK~
s  
aggregate gross position 总持仓量 }fR,5|~X  
aggregate limit 总限额 nZy X_J,Vd  
aggregate of salaries tax 合计薪俸税 al&(-#1  
aggregate performance 总体表现；总体业绩 {@Y
 
aggregate supply 总体供应 `^9(Ot $  
aggregate surplus 总盈余 _qXa=|}V.  
aggregate total 整体总额 xJs
;v  
aggregate value 总值；合计价值 ($nrqAv4  
aggregated basis 合计基准 ~8T(>!hE1h  
aggregated net chargeable income 合计应课税入息实额 ,8MLoZ_  
aggregation 合并计算；合计；总和 SC &~s
$P;  
aggregation of incomes of husband and wife 夫妇入息合并计算 jJZgK$5+  
aggregation of property 财产的总和 C'A]i5  
agio 差价；贴水 sZ&G%o  
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》 %\$;(#h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B>y9fI
  
《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》 a`(a)9i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =PHIpFIuk  
《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》 7piuLq+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m~hoE8C$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 TBrGA E  
agreement for a settlement 授产协议 8>WVodv  
agreement for assignment 转让协议 2[fN\e{  
agreement for sale 售卖协议；买卖协议 MZJ]Dwt]  
agreement for sale and purchase 买卖协议 &w8)* T  
agreement for the payment of interest 支付利息协议 clw%B  
agreement for the repayment of money 还款协议 A"5z6A4WB  
agreement of reinsurance 再保险协议 $,>@o=)_  
Agricultural Bank of China 中国农业银行 b6(p  
air passenger departure tax 飞机乘客离境税 ]iNEw9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -62'}%?A<C  
airport tax 机场税 eP.Vd7ky  
alcohol duty 酒精税 X>YsQrK(ig  
alienation 让与；让渡；转让 JwnQ0 e  
alimony 生活费；赡养费 t*<#<a  
All Ordinaries Index [AOI] 所有普通股指数 I zbU)ud  
all risks 全险；综合险 e
M7Bc4V  
All Sales Record for Stock Market 《股票市场成交报告》 y! .J  
Allied Capital Resources Limited 新联财务有限公司 Zk8|K'oHx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OS|>t./U  
allocation letter 拨款信件 C[!MS5  
allocation of fund 分配款项；预留款项 Em 6Qe  
allocation of profit 利润分配；溢利分配 Y
wY74w:  
allocation warrant 拨款令 [+m?G4[  
allotment 分配；配股 l
7{oi!   
allotment notice 股份配售通知；配股通知 {gNV[45  
allotment of shares 股份分配 >gwz,{  
allowable 可获宽免；免税的 5}$b0<em~  
allowable business loss 可扣除的营业亏损 !\8 ;d8  
allowable expenses 可扣税的支出 VQ5nq'{v
  
allowance 免税额；津贴；备抵；准备金 D?yG+%&9  
allowance for debts 债项的免税额 [Y
rHA~=U  
allowance for depreciation by wear and tear 耗损折旧免税额 %1 vsN-O}8  
allowance for funeral expenses 殡殓费的免税额 C;QAT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vm}%ttTC  
allowance for repairs and outgoings 修葺及支出方面的免税额 #rO8Kf  
allowance to debtor 给债务人的津贴 oh"O07  
alteration of capital 资本更改 65h @}9,U  
alternate trustee 候补受托人 {U<xdG  
amalgamation 合并 l!}:|N Yh!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -<v~snq'  
ambit of charges 征税范围；收费范围 `@[c8j7  
amended valuation 经修订的估值 4wd&55=2  
American Commodities Exchange 美国商品交易所 +YLejjQ  
American Express Bank Limited 美国运通银行 zA+~7;7E  
American Stock Exchange 美国证券交易所 )*;zW!H  
amortization 摊销 P}ok*{"J<>  
amount due from banks 存放银行同业的款项 Z[\O=1E,  
amount due from banks abroad 存放海外银行同业的款项 pD]0`L-HJU  
amount due from holding companies 控股公司欠款 )irRO8  
amount due from local banks 存放本港银行同业的款项 Y HSYu  
amount due to banks 银行同业的存款 "8^5>EJWv  
amount due to banks abroad 海外银行同业的存款 Y)N-V ]5L  
amount due to holding companies 控股公司存款 o&AM2U
/?  
amount due to local banks 本港银行同业的存款 ac kqH+'  
amount due to outport banks 外埠银行同业的存款 dVB~Smsr  
amount for note issue 发行纸币的款额 "s!7dKXI"  
amount of bond 担保契据的款额 kr$b^"Ku  
amount of consideration 代价款额 #P]#9Ty:  
amount of contribution 供款数额 D`J6h,=2l/  
amount of indebtedness 负债款额 J_Ltuso  
amount of principal of the loan 贷款本金额 ;S0Kh"A  
amount of rates chargeable 应征差饷数额 LK6; ?m  
amount of share capital 股本额 A;\7|'4  
amount of sums assured 承保款额 8Og_W8  
amount of variation 变动幅度 %AOja+  
amount of vote 拨款数额 W^3uEm&l!)  
amount payable 应付款额 322jR4QGr  
amount receivable 应收款额 ]EwVpvTw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r]
3'74j:  
analysis 分析 JpsPNa  
ancillary risk 附属风险 <E\$3Ym9  
annual account 周年帐目；周年帐目报表；年度决算；年结 H$G0`LP0/a  
annual accounting date 年结日期 Mu'8;9_6  
annual allowance 每年免税额；年积金；年度津贴；年津 ebPgYxVZR  
annual balance 年度余额 iyj+:t/  
annual disposable income 每年可动用收入 VJ ^dY;  
annual estimates 周年预算 $zB[B;-!$  
annual fee 年费 MlLb|!,)T  
annual general meeting 周年大会 D]c`B  
annual growth rate 年增率；每年增长率 /Q~gU<  
annual long-term supplement 长期个案每年补助金 A,r*%&4~  
annual pensionable emolument 可供计算退休金的年薪 ={LMdC~5X  
annual report 年报 moP,B~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pv^O"Bs  
annual return 周年报表；周年申报表；每年报税表格 /Uo y/}!  
Annual Return Rules 《周年报表规则》 "4vy lHIo  
annual review of consumer prices 每年消费物价回顾 Dfq(Iv  
annual roll-forward basis 逐年延展方式 ;<G=M2  
annual salary 年薪 T3`ludm^u  
annual statement 年度报表；年度决算表 tmqY2.  
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 Qne/g}PD`  
annuitant 年金受益人 8,0YD#x  
annuity 年金 s'kDk2r  
annuity contract 年金合约 'v]u#/7a  
annuity on human life 人寿年金 lA>DS#_  
antecedent debt 先前的债项 Us+pc^A  
ante-dated cheque 倒填日期支票 J'N!Omz  
anticipated expenditure 预期开支 sdQkT#%y  
anticipated net profit 预期纯利 A^q[N  
anticipated revenue 预期收入 j"AU z)x  
anti-inflation measure 反通货膨胀措施 r}uz7}z %"  
anti-inflationary stance 反通货膨胀立场 D#&q&6P{  
apparent deficit 表面赤字 nLV9<M Zm  
apparent financial solvency 表面偿债能力 gJ2>(k03y  
apparent partner 表面合伙人 lNQcYv  
application for personal assessment 个人入息课税申请书 l}$ U])an#  
application of fund 资金应用 !S&L*OH,  
application to release as liquidator and to destruct the books of accounts and documents `,Ph/oM  
申请免除清盘人职务及毁灭帐簿与文件 a'!zG cT  
appointed actuary 委任精算师 QtvYv!  
appointed auditor 委任核数师；委任审计师 4)1s M=u  
appointed trustee 委任的受托人 +la2n(CAK  
appointer 委任人 pv&y9
1  
apportioned pro rata 按比例分摊 3e(ehLc4DJ  
apportionment 分配；分摊 P(t[ eXe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K_K5'2dE  
apportionment formula 分摊方程式 pZtu&R%GU  
apportionment of estate duty 遗产税的分摊 dnj}AVfQx  
appraisal 估价；评估 hs}8xl  
appreciable growth 可观增长 l x,"EOP  
appreciable impact 显着影响 fu90]upz~  
appreciable increase 可观增长 ^h{)Gf,+\  
appreciation 增值；升值 Zh_|m#)  
appreciation against other currencies 相对其他货币升值 ;|UF)QGa2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bQ~j=\[r  
appreciation tax 增值税 x' .:&z  
appropriation 拨款；拨用；拨付 -!c"k}N=  
appropriation account 拨款帐目 u%.$BD Hg  
Appropriation Bill 拨款法案 da (km+  
appropriation-in-aid system 补助拨款办法 @:KJYm[  
approved assets 核准资产 C-iK$/U  
approved basket stock 认可一篮子证券 yRo-EP  
approved budget 核准预算 :O(^w}sle  
approved charitable donation 认可慈善捐款 jg?x&'u\)  
approved charitable institution 认可慈善机构 {J^lX/D  
approved currency 核准货币；认可货币 byv[yGa`  
approved estimates 核准预算 !"eIV@7  
approved estimates of expenditure 核准开支预算 WJ_IuX51'  
approved overseas insurer 核准海外保险人 ( H6c{'&  
approved overseas trust company 核准海外信托公司 vap,y $C  
approved pooled investment fund 核准汇集投资基金 `X3^fg  
approved provident fund scheme 认可公积金计划 I_A@BnM{I  
approved provision 核准拨款 N5 $c]E  
approved redeemable share 核准可赎回股份 =+AS/Jq  
approved regional stock 认可地区性证券 Vb9',a?#n  
approved retirement scheme 认可退休金计划 y.[Mnj  
approved subordinated loan 核准附属贷款 ;pnD0bH  
arbitrage 套戥；套汇；套利 3Kn_mL3V-  
arbitrageur 套戥者；套汇者 IEU^#=n  
arbitrary amount 临时款项 PG,_^QGCX  
arrangement 措施；安排；协定 A]XZnQ  
arrears 欠款 qG<$Ajiin  
arrears of pay 欠付薪酬 &gjF4~W]  
arrears of revenue 逾期未收税款；逾期未收的帐项 qbv#I;  
articles of association 组织章程；组织细则；组织章程细则 q`pP$i:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4Z/f@ZD  
ascertainment of profit 确定利润 YX`7Hm,  
"Asia Clear" “亚洲结算系统” P{u0ftyX}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 '3?\K3S4i  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6H'HxB4  
Asian Development Fund [ADF] 亚洲发展基金 /z}~zO  
Asian dollar bond 亚洲美元债券 Q:5KZm[[  
Asian dollar market 亚洲美元市场 VO"("7L  
Asian dollar rate 亚洲美元利率 Ntbg`LGf'!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -=(!g&0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Dq)j:f#QM  
asked price 沽盘；喊价；索价；卖方报价 z`\F@pX%wC  
assessable income 应评税入息 |m2X+s9  
assessable loss 应评税亏损 DG?"5:Zd  
assessable profit 应评税利润 Ps 8%J;  
assessable value 应评税值 CP6LHkM9  
assessed profit 估定利润 s&NX@  
assessed value 经评估价值 {uHU]6d3qy  
assessment 评税；评定；估价；评税单 =KR NvW  
assessment number 评税编号；估价编号 f aLtdQi  
assessment of additional tax 补加税评税 b?Ki;[+O  
assessment of performance 业绩评估；实绩评价 {Lm~r+ U  
Assessor 评税主任 &\Amn?Iq  
asset price bubbles 资产价格泡沫 8HP6+c%  
asset-backed securities 具资产保证的证券 :hM/f  
assets accretion 资产增值 (7r<''  
assets and liabilities 资产与负债 &-m
X ,  
assets betterment statement 资产递增表；资产改进表 HcqfB NM  
assets lending 实物放款；有抵押贷款 lIProF0  
assets of the company passing on the death 死者去世时转移的公司资产 g>J<%z,}2  
assets pledged as security for liabilities 用作负债抵押的资产 0lv%`,  
assets portfolio 资产投资组合 AGbhJ=tB
 
assets price 资产价格 >$ e9igwe  
assets quality 资产质素 C?2'+K  
assets realization 资产变现 $_
x^lr  
assets refinancing arrangement 资产再集资安排 Jm42b4  
assets securitization 资产证券化 bP^Je&nS*  
assets situated outside Hong Kong 在香港以外地方的资产 NM06QzE  
assets stripping 削减资产；拆卖资产 ZfB" E  
assets value 资产值 YJo["Q  
assignee 承让人 E>}4$q[r  
assignment 转让；转让书；转让契 t1%_DPD%W  
assignment of interest 权益转让 qs QNjt  
assignment of letters patent and trade mark 专利证书及商标转让 +Xemf?  
assignment of property 物业转让；物业转让书 OD5m9XS  
assignment right 转让权 DS'n  
assignor 转让人 ~}+Hgi  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 o0pII )v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qv@$ZLR  
associate member 附属会员 ; k)@DX  
associated body corporate 相联法人团体 3:C o
Z  
associated company 相联公司；联属公司 *Q,0W:~-  
associated corporation 相联法团 z-b*D}&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K=,F#kn  
公认会计师公会〔英国〕 WoBo9aR  
Association of Futures Exchange Brokers 香港期货经纪协会 =X.9,$Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 M6}3wM*4  
association of underwriters 承保人组织 '60 L~`K  
assumption of control 接管 'UYR5Y>  
assurance 担保；保险；转易；转易书 kbMYMx.[  
assurance of interest 权益的转易 O
j^,m.R  
at 19XX price 按一九ＸＸ年价格计算 EcCFbqS4W  
at a discount 按赔价计算；按贴水价格计算；打折扣 IqD_GL)Ms  
at a premium 按溢价计算；按升水价格计算 M-giR:,  
at call 通知付款；按通知 `3hSLR  
at constant market price 按固定市价计算 |0%+wB  
at constant price 按固定价格计算 X3V'Cy/sy  
at cost 按成本计算 V7Mh-]  
at current market price 按当时市价计算；按现时市价计算 R>(@ZM&  
at current price 按当时价格计算；按现时价格计算 1Y]TA3:  
at factor cost 按要素成本计算；按生产要素成本计算 J52 o g4l  
at money-of-the-day price 按付款当日价格计算 2^l[(N  
at or better 按指定或较佳价位〔买卖指令〕 =hMY2D  
at par 按面值计算；平价 -
]t,E,(!  
at sight 见票即付 ]~E0gsq  
at the close 按收市盘 %y%j*B!%  
at the opening 按开市盘 EeF'&zE-  
attestation 见证；见证条款 ANps1w#TP  
at-the-money option 平价期权 nTz6L
VF  
attorney 受权人；受托代表人 .Fa4shNV  
attornment 新拥有人承认书 ZAXN6h  
attributable profit 可归属利润 2!$gyu6bpG  
attributable share value 可归属股份价值 3fh8$A  
Auckland Stock Exchange 奥克兰证券交易所 &w1P\4?G  
auction 拍卖 yn/rW$  
auctioneer 拍卖商 %,k][V  
audit 审计；核数 m2v'WY5u  
Audit Commission 审计署 :M6+p'`j  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uIDuGrt  
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〕 Xt
'sQ}  
audit review 帐目审查 1rDqa(7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =%>oR  
audited account 审计帐目；经审计的帐目 NwZ@#D#[ Y  
audited annual account 经审计的周年帐目 aM$W*-Y  
audited balance sheet 经审计的资产负债表 6MxKl D7kl  
auditor 核数师；核数主任；审计师 f`&dQ,;  
auditor's certificate 核数师证明书；审计师证明书 [ U wi  
auditor's report 核数师报告；审计师报告 Ed ,D8ND  
Aussie bond 澳元债券 C,.Ee3T  
austerity budget 紧缩预算 *Otg*,\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PK4iuU`vh  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]TyisaT  
Australian Dollar [AUD] 澳元 &JtV'@>v  
Australian Options Market 澳大利亚期权市场 \R3H+W  
Australian Securities Commission 澳洲证券事务监察委员会 78/N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P'O#I}Dmw<  
Australian Stock Exchange 澳大利亚证券交易所 W[^qa5W<FB  
Austrian Schilling [ATS] 奥地利先令 C|?o*fQ  
authentication 认证；鉴证 lf!FTm7  
authority to purchase 委托购买证；委购书 C(K; zo*S(  
authorization 认可；核准；授权；授权书 rQaxr!  
authorization by direction 指示授权 W[}s o6  
authorization by instruction 指令授权 |a#f\  
authorization by warrant 令状授权 iIP8`! O  
authorization of unit trust 单位信托的认可 Qr$;AZ G  
authorized agent 指定代理人 '`Wwt.
A  
authorized capital 法定资本 Y}vr>
\  
authorized clerk 出市员 PtTHPAKj  
authorized dealer 认可交易商 5=1^T@~#&  
authorized financial institution 认可财务机构 D2,z)O%VK  
authorized fund 认可基金 wWp(yvz  
authorized fund house 获授权的基金公司；认可基金公司 =lVK IW  
authorized institution 认可机构 u@4V7;L  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 P(K
>=O  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MXyaE~LK  
authorized insurer 获授权保险人；获认可承保人 hsw9(D>jp  
authorized investment 特准投资项目 s\P2Bp_{  
authorized person 获授权人 2^^=iU=!<|  
authorized representative 获授权代表 d`/tE?Gw  
authorized share capital 法定股本 2~t[RY  
automated quotation system 自动报价系统 ]$,UPR/3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] UAyC.$!  
自动交易系统〔香港期货交易所有限公司〕 m{7(PHpw  
automatic adjustment mechanism 自动调整机制 Ogp"u b8  
automatic adjustment system 自动调整系统 E~a3r]V/  
Automatic Clearing House 自动票据交换所 YLVPAODY  
automatic exchange rates accumulation system 自动化汇率累集系统 Y9`5G%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 DzheoA-+L'  
automatic teller machine [ATM] 自动柜员机 XyOl:>%L!P  
autopay 自动转帐 %DQhM,c@  
available assets 可用资产 V3ndV-uQE  
available fiscal reserve 现存财政储备 RTFZPq84  
available profit 可用利润 V14B[|YM<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.YZgOJi  
average 平均；平均数；海损 >|Cw\^  
average basic salary 平均基本薪金 R+7oRXsu  
average consumer expenditure 平均消费开支；一般消费开支 yZWoN&  
average cost 平均成本 &EpAg@9!  
average cost of land production 增辟土地平均成本 2 6>ZW4Z  
average daily turnover 平均每日成交额 U.@*`Fg  
average daily wage rate 平均每日工资率 ?SC[G-
b  
average expenditure pattern 平均开支模式 Hp(D);0+)  
average growth rate 平均增长率 o^V(U~m]  
average net fixed assets 固定资产平均净值 LB.co4  
average of relatives 相对价格平均数 "hQ_sgz[Z  
average price 平均价格 o'$jNciOW  
average propensity to consume 平均消费倾向；一般消费倾向 yA3wtm/?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8Y#\xzod
 
average rate 平均率 "{D|@
Bc  
average revenue 平均收入；平均收益 h48SItY  
average stock 平均库存；平均存货 E!O\87[  
average yearly rent 平均年租 {$1J=JbE  
avoidance of double taxation 避免双重课税 >G'SbQ8  
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?x)"WoQ+  
q}FVzahv  
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