一些有用的会计术语(也不知道发的地方对不对)A

A: Nxb\[  
A share Ａ股；甲类股份 =1*%>K  
abatement of tax 减税；减扣免税额 gf3U#L}P  
ABN AMRO Bank N.V. 荷兰银行 H5Ux.]y  
above-the-line expenditure 线上项目支出；经常预算支出 .vN%UNu  
above-the-line receipt 线上项目收入；经常预算收入 2K]IlsMO&  
ABSA Asia Limited 南非联合亚洲有限公司 Y:%m;b$]  
absolute change 绝对数值变更 (@ fa~?v>@  
absolute expenditure 实际开支 @1v3-n=  
absolute guideline figure 绝对准则数字 e)HhnN@  
absolute interest 绝对权益 1iJ0Hut}d  
absolute order of discharge 绝对破产解除令 o)
tKH@`vE  
absolute profit margin 绝对利润幅度 dXiE.Si  
absolute value 实值；绝对值 1xO!w+J#  
absolutely vested interest 绝对既得权益 A{z>D`d  
absorbed cost 已吸收成本；已分摊成本 PNbcy!\U  
absorption 吸收；分摊；合并 rToa
GQh  
absorption rate 吸收率；摊配率；分摊率 Yz=h"Zr  
ACB Finance Limited 亚洲商业财务有限公司 4YDT%_h0  
acceptable form of reciprocity 合理的互惠条件 JG@L5f  
acceptable rate 适当利率；适当汇率 Rkpr8MS  
acceptance agreement 承兑协议 w dGpt_  
acceptance for honour 参加承兑 &_9YLXtMi;  
acceptor 承兑人；接受人；受票人 4[TS4p  
acceptor for honour 参加承兑人 VyecTU"W  
accident insurance 意外保险 C5es2!^-]O  
Accident Insurance Association of Hong Kong 香港意外保险公会 K/vxzHSl  
accident insurance scheme 意外保险计划 894r;UA7  
accident year basis 意外年度基准 V(;55ycr  
accommodation 通融；贷款 m7r j>X Y  
accommodation bill 通融票据；空头票据 W?qpnPW  
accommodation party 汇票代发人 x0\e<x9s  
account balance 帐户余额；帐户结余 VY/|WD~"CW  
account book 帐簿 j-J(C[[9  
account collected in advance 预收款项 48tcgFg[  
account current book 往来帐簿 ,<@,gZru  
account of after-acquired property 事后取得的财产报告 ]<27Sw&yaG  
account of defaulter 拖欠帐目 17>5#JLP  
account payable 应付帐款 |}K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E?Zb~xk  
account receivable 应收帐款 I %|@3=Yc  
account receivable report 应收帐款报表 %cH8
;5U40  
account statement 结单；帐单；会计财务报表 |XKOXa3.  
account title 帐户名称；会计科目 ^IX%dzM  
accountant's report 会计师报告 _1>SG2h{fV  
Accountant's Report Rules 会计师报告规则 `d7gm;ykp  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @B,j;2eb  
Accounting Arrangements 《会计安排》 nJFk4v4:2  
accounting basis 会计基础 .E+OmJwD  
accounting by Official Receiver 破产管理署署长呈交的帐目 |7 &|>  
Accounting Circular 《会计通告》 u64@"P  
accounting class 会计类别 EKZA5J7kn  
accounting date 记帐日期；会计结算日期 |',M_ e]  
accounting for money 款项核算 z,pNb%*O  
Accounting Officer 会计主任 -#LjI.  
accounting period 会计报告期；会计期 X=v~^8M7%  
accounting policy 会计政策；会计方针 5>k>L*5J  
accounting practice 会计惯例 wgY6D!Y   
accounting principle 会计准则 }m6f^fs}  
accounting record 会计记录 ?gLR<d_  
accounting report 会计报告 QVIcb;&:}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 In f9wq\  
Accounting Society of China 中国会计学会 tNK^z7Dm  
accounting statement 会计报表 oW0gU?Rr)u  
accounting system 会计制度；会计系统 Q |
 
accounting transaction 会计事项；帐务交易 ,{k<JA{  
accounting treatment 会计处理 8y$5oD6g9  
accounting year 会计年度 m</]D WJ  
accretion 增值；添加 f:]u`ziM  
accrual 应计项目；应累算数目 WgE@89  
accrual basis 应计制；权责发生制 JC=dYP}  
accrual basis accounting 应计制会计；权责发生制会计 di7A/B  
accrue 应累算；应计 60"5?=D  
accrued benefit 应累算利益 jm+ V$YBP  
accrued charges 应计费用 q75ky1^1:  
accrued cumulative preference share dividend 应累算的累积优先股股息 (tepmcf  
accrued expenses 应累算费用 9%sFJ  
accrued interest payable 应付利息；应计未付利息 d9O:,DKf  
accrued interest receivable 应收利息；应计未收利息 xEjx]w/&  
accrued right 累算权益 U+-F*$PO+  
accruing profit 应累算的利润 2(pLxVl  
accumulated fiscal reserve 累积财政储备
R]Hz8 _X  
accumulated profit 累积利润；滚存溢利 /K7Bae5h  
accumulated reserve 累积储备 M~uMY+>   
accumulation of surplus income 累积收益盈余 HLVQ7  
acquired assets 既得资产 &x`&03X  
acquisition 收购；购置；取得 FJ{=2]x|  
acquisition cost 购置成本 jz*0`9&_  
acquisition expenses 购置费用 d$w(-tV42  
acquisition of 100% interest 收购全部股权 ~i%-WX  
acquisition of control 取得控制权 C1b*v&1{
 
acquisition of fixed assets 购置固定资产 z. 'Fv7  
acquisition of shell “买壳” $; ?c?n+  
acquisition price 收购价 4S tjj!ew  
act of God 天灾 0; 7#ji  
acting partner 执事合伙人 Z a! gbt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `19qq]  
active partner 积极参与的合伙人 U_]=E<el  
active trading 交投活跃 yE#g5V&  
actual circulation 实际流通 4sTMgBzw  
actual cost 实际成本 Tr~sieL  
actual expenditure 实际开支；实际支出 rWA6XDM7  
actual income 实际入息；实际收入；实际收益 I?B,sl_w  
actual market 现货市场 42&v% ;R  
actual price 现货价；实际价格 ML=eL*}l  
actual profit 实际利润 J,??x0GDx,  
actual quotation 实盘；实际价位；实际报价 wTxbDT@H5  
actual year basis 按实际年度计算 I_ONbJ9]  
actuals 实货 dPsLZ"I  
actuarial investigation 精算调查 (~JwLe@a  
actuarial principle 精算原则 rvwa!YY}  
actuarial report 精算师报告 W RF.[R"  
Actuarial Society of Hong Kong 香港精算学会 ?\ZL#)hr"p  
actuarial valuation 精算师估值 yNBv-oe5  
actuary 精算师 <:">mV+/  
ad referendum agreement 暂定协议；有待覆核的协定 OVZP x%a  
ad valorem duty 从价税；按值征税 K*1.'9/  
ad valorem duty system 从价税制 6ZcXS  
ad valorem fee 从价费 oe9lF*$/  
ad valorem tariff 从价关税 Hfh!l2P  
additional allowance 额外免税额 fN@{y+6  
additional amount for unexpired risk 未过期风险的额外款额 [ 7g><  
additional assessable profit 补加应评税利润 >%u@R3PH]  
additional assessment 补加评税 AotCX7T2T  
additional commitment 额外承担 6#U^<`  
additional commitment vote 额外承担拨款 /'ZKST4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZWS2q4/S  
additional dependent parent allowance 供养父母额外免税额 802H$P^ps  
additional provision 额外拨款 V C-d0E0  
additional stamp duty 附加印花税 kO1}?dWpa  
additional tax 补加税罚款；补加税款 Us]=Y}(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YlTaN,?j  
adjudged bankrupt 被裁定破产 c;9.KCpwx  
adjudicated bankrupt 裁定破产人 4ZwKpQ6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *$S#o#5  
adjudication of bankruptcy 裁定破产；宣告破产 ^*0'\/N&  
adjudication of insolvency 裁定无力偿还债务 d`mD!)j  
adjusted actual 经调整的实数；调整后的实数 96c?3ya
 
adjusted current assets 经调整的流动资产；调整后的流动资产 cLG6(<L  
adjusted figure 经调整的数字；调整后的数额 rh66_eV  
adjusted liabilities 经调整的负债；调整后的负债 `PgdJrE  
adjusted loss 经调整的亏损；调整后的亏损 k[%aCGo  
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 Q,gLi\siI  
adjusted profit 经调整的利润；调整后的利润 4jX3lq|  
adjusted surplus 经调整的盈余额；调整后的盈余额 LBat:7aH>  
adjusted value 经调整的价值；调整后的价值 7CGyC[[T~  
adjustment 调整；修订；理算〔保险〕 /`3#4=5-  
adjustment centre 调剂中心 FQk!d$BG  
adjustment lag 调整过程的时间差距；调整时差 ?{6s58Q{  
adjustment mechanism 调整机制 kJT+  
adjustment of loss 亏损调整 i7w(S3a  
adjustment process 调整过程；调整程序 Qs%B'9")  
adjustment range 调整幅度 B2Z_]q$n*  
administered exchange rate 受管制汇率 .XS9,/S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MLr-, "gs  
administration expenses 行政费用 ,$N#Us(Wa  
administration fee 手续费；行政费 nls   
administration in bankruptcy 破产管理 -_em%o3XC  
administration order 遗产管理令 z=g$Exl  
administrator 管理人；遗产管理人 pvF-Y9Xb  
administrator of the estate 遗产管理人 W3GNA""O  
admission of debt 债项承认书 VL\t>n  
admission of proof 接纳债权证明 B$XwTJ>  
advance 放贷款项；垫付款项；预支款项；预付款项 Ji?#.r`"n  
advance account 暂支帐目；预付款帐户 ~e-z,:Af  
advance compensation 预付补偿金 UG](go't  
advance from shareholder 股东垫款 6KRO{QK  
advance pending reimbursement 预支以待日后付还 [%pRfjM  
advanced economy 先进经济体系 g<wRN#B  
advancement 预付；预付财产 0^3+P%(o@  
advances warrant 垫款令 \~~}N4  
advancing 贷出 ,eRQu.  
adverse balance 逆差 nL-K)G,  
adverse exchange 逆汇 ,[e\cnq[  
advertisement addressed to shareholders 在报章刊登的致股东通告 4CrLkr  
advice for collection 托收通知书 p*20-!{A  
advice of drawing 提款通知书；汇票通知书 sOpep  
advice of payment 付款通知 H C0w;MG)  
Advisory Committee [Securities and Futures Commission] ?6"{!s{v  
谘询委员会〔证券及期货事务监察委员会〕 .4-,_`
T?  
Advisory Committee on Diversification 经济多元化谘询委员会 >/=>B7  
affidavit 誓章；遗产申报誓章 \)/yC74r7(  
affidavit of no receipt 述明无收款的誓章 !5Sd2<N  
affiliate 联号；联营公司；附属公司 +?dl
`!rE  
affiliated company 附属公司；联号；联营公司 VUwC-)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;+/o?:AH  
affordability 负担能力 gE])!GMM3  
African Development Bank [AfDB] 非洲开发银行 M{mSd2  
after-acquired property 事后取得的财产 {A:j[  
after-hours dealing 市后交易 :J/M,3  
after-tax profit 税后盈利；税后利润；税后溢利 t9cl"
F=  
agency agreement 代理协议 =0   
agency expenses 代理机构的开支 F_H82BE+3  
agency fee 代理费 4(8xjL:  
Agency Law 《代理法》 A/}W&bnluD  
agent 代理人；承销人 yZkyC'/  
agent of company 公司代理人 S/tIwG ~e3  
agent's fee 代理人费；经纪费 k{I01  
aggregate 总计；总数；总体数字 . (}1%22  
aggregate amount 总款额；总额 \ck+GW4&  
aggregate assets and liabilities 总体资产与负债 (Pbg[AY  
aggregate at constant price 按固定价格计算的总体数字 ~xLJe`"JUx  
aggregate demand 总需求 n, i'Dhzk  
aggregate gross position 总持仓量 {Ui=b+  
aggregate limit 总限额 Qf$|_&|  
aggregate of salaries tax 合计薪俸税 EYX$pz(x;  
aggregate performance 总体表现；总体业绩 n$n7-7  
aggregate supply 总体供应 }"^'%C8EX  
aggregate surplus 总盈余 T0zn,ej  
aggregate total 整体总额  ._O  
aggregate value 总值；合计价值 2lVHZ\G  
aggregated basis 合计基准 2*iIjw3g  
aggregated net chargeable income 合计应课税入息实额 Qnd5X`jF#  
aggregation 合并计算；合计；总和 Av'GB  
aggregation of incomes of husband and wife 夫妇入息合并计算 Yz$3;  
aggregation of property 财产的总和 \QE)m<G
Ue  
agio 差价；贴水 }g7]?Ee  
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》 `n5"0QRd  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment re?s.djT  
《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》 3&&9_`r&_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \p{5D`HY  
《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》 0&_UH}10  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qMt++*Ls  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6Htg5o|W  
agreement for a settlement 授产协议 XxIHoX&  
agreement for assignment 转让协议 3jB$2:#  
agreement for sale 售卖协议；买卖协议 { FZ=olZ  
agreement for sale and purchase 买卖协议 3psU?8(  
agreement for the payment of interest 支付利息协议 3I\n_V<  
agreement for the repayment of money 还款协议 7\FXz'hA
 
agreement of reinsurance 再保险协议 V-'K6mn;  
Agricultural Bank of China 中国农业银行 G)v #+4  
air passenger departure tax 飞机乘客离境税 W6H,6v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l<0}l^C.  
airport tax 机场税 sm[94,26  
alcohol duty 酒精税 ';Zi@f"  
alienation 让与；让渡；转让 z4M9M7)"  
alimony 生活费；赡养费 ?;/^Ya1;Z  
All Ordinaries Index [AOI] 所有普通股指数 p~HW5\4  
all risks 全险；综合险 evkH05+;W  
All Sales Record for Stock Market 《股票市场成交报告》 Urr#N  
Allied Capital Resources Limited 新联财务有限公司 X3'H `/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 h.O$]:N  
allocation letter 拨款信件 =0uAE7q(9  
allocation of fund 分配款项；预留款项 $un?0S  
allocation of profit 利润分配；溢利分配 `Qr%+OD  
allocation warrant 拨款令 J]f3CU,<N  
allotment 分配；配股 e@:sR  
allotment notice 股份配售通知；配股通知 iu&wO<)+?  
allotment of shares 股份分配 AKMm&(fh%  
allowable 可获宽免；免税的 >SPh2[f  
allowable business loss 可扣除的营业亏损 oF(Lji?m  
allowable expenses 可扣税的支出 ;JZS^Wa  
allowance 免税额；津贴；备抵；准备金 yE[#ze  
allowance for debts 债项的免税额 J+d1&Tw&  
allowance for depreciation by wear and tear 耗损折旧免税额 ok|qyN+  
allowance for funeral expenses 殡殓费的免税额 Z R/#V7Pj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fd-q3_f  
allowance for repairs and outgoings 修葺及支出方面的免税额
y6]vl=^L  
allowance to debtor 给债务人的津贴 z~`b\A,$  
alteration of capital 资本更改 b#7{{@H  
alternate trustee 候补受托人 jck}" N  
amalgamation 合并 ys 5&PZg*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !uQPc  
ambit of charges 征税范围；收费范围 a5
a($D  
amended valuation 经修订的估值 pPd#N'\*  
American Commodities Exchange 美国商品交易所 9]q:[zm^  
American Express Bank Limited 美国运通银行 yR(x+Gs{]  
American Stock Exchange 美国证券交易所 T)r9-wOq  
amortization 摊销 a!O0,
y  
amount due from banks 存放银行同业的款项 Xy5e5K  
amount due from banks abroad 存放海外银行同业的款项 8Q_SRwN  
amount due from holding companies 控股公司欠款 8\:NMP8W\  
amount due from local banks 存放本港银行同业的款项 p<M\U"5Ye  
amount due to banks 银行同业的存款 AU2i%Q!  
amount due to banks abroad 海外银行同业的存款 kbM3  
amount due to holding companies 控股公司存款 e=O,B8)_  
amount due to local banks 本港银行同业的存款 */|BpakD<  
amount due to outport banks 外埠银行同业的存款 yj^+G  
amount for note issue 发行纸币的款额 pAT7)Ch  
amount of bond 担保契据的款额 M(/r%-D  
amount of consideration 代价款额 g<~Cpd  
amount of contribution 供款数额 bV,}Pp+/"!  
amount of indebtedness 负债款额 9k{P
BAP  
amount of principal of the loan 贷款本金额 -[-wkC8a  
amount of rates chargeable 应征差饷数额 RjN{%YkXe  
amount of share capital 股本额 rtc9wu  
amount of sums assured 承保款额 "~'b
 
amount of variation 变动幅度 g)-bW+]q  
amount of vote 拨款数额 _3ZYtmn.  
amount payable 应付款额 "I(xgx*  
amount receivable 应收款额 i':C)7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hdrm!aBd  
analysis 分析
hP15qKy  
ancillary risk 附属风险 W*2U="t  
annual account 周年帐目；周年帐目报表；年度决算；年结 TqnTS0fx  
annual accounting date 年结日期 >
y,-v
:Vy  
annual allowance 每年免税额；年积金；年度津贴；年津 H)n9O/u  
annual balance 年度余额 aA,!<^&}  
annual disposable income 每年可动用收入 K.0:C`C  
annual estimates 周年预算 S\;V4@<Kn  
annual fee 年费 M3q|l7|9  
annual general meeting 周年大会 x)@G;nZ  
annual growth rate 年增率；每年增长率 &Y }N|q-  
annual long-term supplement 长期个案每年补助金 irfp!(r  
annual pensionable emolument 可供计算退休金的年薪 L*:jXmUM_~  
annual report 年报 Mxv;k%l|E|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N0r16# -g  
annual return 周年报表；周年申报表；每年报税表格 kBffF@{  
Annual Return Rules 《周年报表规则》 j:VbrR  
annual review of consumer prices 每年消费物价回顾 d@qsdYu-*  
annual roll-forward basis 逐年延展方式 *6VF $/rP  
annual salary 年薪 fZoHf\B]{  
annual statement 年度报表；年度决算表
w4gJoxY-`  
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 /HaHH.e  
annuitant 年金受益人 :2EDjW  
annuity 年金 2 O%`G+\)  
annuity contract 年金合约 ;5)P6S.D  
annuity on human life 人寿年金 ]?(-[  
antecedent debt 先前的债项 B8}Nvz /  
ante-dated cheque 倒填日期支票 %rv7Jy   
anticipated expenditure 预期开支 t;}:waZD  
anticipated net profit 预期纯利 `7r@a  
anticipated revenue 预期收入 maNl^i
 
anti-inflation measure 反通货膨胀措施 3qf Ym}d  
anti-inflationary stance 反通货膨胀立场 r[*Vqcz  
apparent deficit 表面赤字 <_-hRbS  
apparent financial solvency 表面偿债能力 6}!#;@D~
 
apparent partner 表面合伙人 Eqj_m|@  
application for personal assessment 个人入息课税申请书 rogT~G}q  
application of fund 资金应用 `9BROZnq  
application to release as liquidator and to destruct the books of accounts and documents o6uJyCO  
申请免除清盘人职务及毁灭帐簿与文件 9@Jtaq>jf  
appointed actuary 委任精算师 Hhcpp7cr'  
appointed auditor 委任核数师；委任审计师 rp;b" q  
appointed trustee 委任的受托人 (^Y~/  
appointer 委任人 i uF*.hc,%  
apportioned pro rata 按比例分摊 r/u A.Aou^  
apportionment 分配；分摊 y#3j`. $3p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?k(7 LX0j  
apportionment formula 分摊方程式 `)_dS&_\  
apportionment of estate duty 遗产税的分摊 r2,.abo  
appraisal 估价；评估 TOB
]IrW  
appreciable growth 可观增长 {A05u3}  
appreciable impact 显着影响 ;5659!;  
appreciable increase 可观增长 .N ,3od@  
appreciation 增值；升值 gMzcTmbc8  
appreciation against other currencies 相对其他货币升值 zdYy^8V|z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =\H!GT  
appreciation tax 增值税 PoxK{Y  
appropriation 拨款；拨用；拨付 ^rifRY-,yO  
appropriation account 拨款帐目 !:q/Ye3.  
Appropriation Bill 拨款法案 ,X`)ct  
appropriation-in-aid system 补助拨款办法 6">+ ~ G  
approved assets 核准资产 hHV";bk  
approved basket stock 认可一篮子证券 e,W%uH>X  
approved budget 核准预算 hpO`]  
approved charitable donation 认可慈善捐款 [PNT\ElT  
approved charitable institution 认可慈善机构 ?#}N1k\S  
approved currency 核准货币；认可货币 SAy=WV  
approved estimates 核准预算 e&&53?  
approved estimates of expenditure 核准开支预算 I|^;B8[  
approved overseas insurer 核准海外保险人 B><d9d  
approved overseas trust company 核准海外信托公司 7$CBx/X50)  
approved pooled investment fund 核准汇集投资基金 HTX?,C_  
approved provident fund scheme 认可公积金计划 5kCUaP
u  
approved provision 核准拨款 v|dBSX9k0  
approved redeemable share 核准可赎回股份 6WXRP;!Q  
approved regional stock 认可地区性证券 b4[bL2J$h1  
approved retirement scheme 认可退休金计划 H9YW  
approved subordinated loan 核准附属贷款 Nn!+,;ut  
arbitrage 套戥；套汇；套利 W*Zkc:{eB  
arbitrageur 套戥者；套汇者 old(i:2  
arbitrary amount 临时款项  : y%d  
arrangement 措施；安排；协定 x!5'`A!W%  
arrears 欠款 r]:(Vk]|F  
arrears of pay 欠付薪酬 {zQ8)$CQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 ChGYTn`X   
articles of association 组织章程；组织细则；组织章程细则 a
u: fw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
/_I]H  
ascertainment of profit 确定利润 -?V-*jI  
"Asia Clear" “亚洲结算系统” 5Co  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F8jd'OR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -p]1=@A<}  
Asian Development Fund [ADF] 亚洲发展基金 $w2u3-  
Asian dollar bond 亚洲美元债券 |}BLF  
Asian dollar market 亚洲美元市场 \Q0[?k  
Asian dollar rate 亚洲美元利率 2mVD_ s[`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |H;F7Y_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Qz5sxi  
asked price 沽盘；喊价；索价；卖方报价 ZX9TYN  
assessable income 应评税入息 =;Rtdy/Yn%  
assessable loss 应评税亏损 49GkPy#]L=  
assessable profit 应评税利润 .F   
assessable value 应评税值 "{@A5A  
assessed profit 估定利润 9K{%vK  
assessed value 经评估价值 47+&L  
assessment 评税；评定；估价；评税单 JtYP E?  
assessment number 评税编号；估价编号 IzikDc10  
assessment of additional tax 补加税评税 )dbB=OZ  
assessment of performance 业绩评估；实绩评价 a{^m-fSaR"  
Assessor 评税主任 dCi?SIN  
asset price bubbles 资产价格泡沫 $'BSH4~|.  
asset-backed securities 具资产保证的证券 P
g,b-W?n*  
assets accretion 资产增值  P5a4ze  
assets and liabilities 资产与负债 Mo?~_|}  
assets betterment statement 资产递增表；资产改进表 V58wU:li  
assets lending 实物放款；有抵押贷款 JTO~9>$ B  
assets of the company passing on the death 死者去世时转移的公司资产 =,spvy'"*C  
assets pledged as security for liabilities 用作负债抵押的资产 nAW:utTB  
assets portfolio 资产投资组合 %b&".mN  
assets price 资产价格 l{I6&^!KS  
assets quality 资产质素 ($au
:'kU  
assets realization 资产变现 x$5) ^ud?  
assets refinancing arrangement 资产再集资安排 UO0
{):w>  
assets securitization 资产证券化 vQosPS_2L  
assets situated outside Hong Kong 在香港以外地方的资产 \?[v{WP)  
assets stripping 削减资产；拆卖资产 LClNxm2X  
assets value 资产值 cv998*|X:  
assignee 承让人 S?1AFI9{   
assignment 转让；转让书；转让契 xST8|H  
assignment of interest 权益转让 5D\f8L  
assignment of letters patent and trade mark 专利证书及商标转让 JjPKR?[>  
assignment of property 物业转让；物业转让书 PF)jdcX  
assignment right 转让权 K1mPr^3rC  
assignor 转让人 `^u>9v-+'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *6sl   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K2M~-S3  
associate member 附属会员 qLn/2  
associated body corporate 相联法人团体 +T|JK7  
associated company 相联公司；联属公司 U`R5'Tf;  
associated corporation 相联法团 ZZ2vvtlyG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `Nz/Oh7  
公认会计师公会〔英国〕 4r>6G/b8*  
Association of Futures Exchange Brokers 香港期货经纪协会 Dv|#u|iw  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @mOH"acGn?  
association of underwriters 承保人组织 k;K)xb[w|  
assumption of control 接管 U 9_9l7&r  
assurance 担保；保险；转易；转易书 (D#B_`;-  
assurance of interest 权益的转易 fkuLj%R  
at 19XX price 按一九ＸＸ年价格计算 ii[F]sR\  
at a discount 按赔价计算；按贴水价格计算；打折扣 qkt0**\  
at a premium 按溢价计算；按升水价格计算 = s>T;|  
at call 通知付款；按通知 V
q2y4D?  
at constant market price 按固定市价计算 HG^B#yX  
at constant price 按固定价格计算 .{ocV#{
s  
at cost 按成本计算 Wvbf"h
q  
at current market price 按当时市价计算；按现时市价计算 kpJ@M%46  
at current price 按当时价格计算；按现时价格计算 UtPLIal  
at factor cost 按要素成本计算；按生产要素成本计算 !}YAdZJ  
at money-of-the-day price 按付款当日价格计算 {P*pkc  
at or better 按指定或较佳价位〔买卖指令〕 \|H!~)h$1  
at par 按面值计算；平价 q$I;dOCJ,  
at sight 见票即付 5b*M*e&=C  
at the close 按收市盘 K
{&mI/;  
at the opening 按开市盘 nxUJN1b!N  
attestation 见证；见证条款 _-q.Q^  
at-the-money option 平价期权 pWy=W&0~qf  
attorney 受权人；受托代表人 YLqGRE`W  
attornment 新拥有人承认书 $bW3_rl%X  
attributable profit 可归属利润 L^E[J`  
attributable share value 可归属股份价值 Z,sv9{4r  
Auckland Stock Exchange 奥克兰证券交易所 -}nxJH)  
auction 拍卖 VCY\be  
auctioneer 拍卖商 pXrFljoYl[  
audit 审计；核数 )U~=Pf"  
Audit Commission 审计署 'qZW,],5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ockTe5U  
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〕 .u*0[N  
audit review 帐目审查 S?>HD|Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 kE:nsXI )  
audited account 审计帐目；经审计的帐目 <Wfx+F  
audited annual account 经审计的周年帐目 @G8lr  
audited balance sheet 经审计的资产负债表 #*QO3y~ZM  
auditor 核数师；核数主任；审计师 ~Mx!
^  
auditor's certificate 核数师证明书；审计师证明书 :}5j##N  
auditor's report 核数师报告；审计师报告 6N!Q:x^4(T  
Aussie bond 澳元债券 't1ax^-g  
austerity budget 紧缩预算 )Q1"\\2j0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6g 5#TpCh  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^A!Qc=#
z}  
Australian Dollar [AUD] 澳元 ;T"zV{;7BR  
Australian Options Market 澳大利亚期权市场 HBy[FYa4  
Australian Securities Commission 澳洲证券事务监察委员会 -&NN51-d\j  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9KDEM gCW  
Australian Stock Exchange 澳大利亚证券交易所 Lx\8Z=  
Austrian Schilling [ATS] 奥地利先令 QN #U)wn:  
authentication 认证；鉴证 J3e96t~u  
authority to purchase 委托购买证；委购书 N*"p|yhd]  
authorization 认可；核准；授权；授权书 s%qF/70'  
authorization by direction 指示授权 j}%ja_9S  
authorization by instruction 指令授权 wb]%m1H`:  
authorization by warrant 令状授权 cv?06x{  
authorization of unit trust 单位信托的认可 c9HrMgW  
authorized agent 指定代理人 n!NS(.o  
authorized capital 法定资本 tXoWwQD;Y  
authorized clerk 出市员 /I1h2E  
authorized dealer 认可交易商 0rOfrTNOz%  
authorized financial institution 认可财务机构 Y'1S`.  
authorized fund 认可基金 gbI^2=YT'  
authorized fund house 获授权的基金公司；认可基金公司 XlV0*}S  
authorized institution 认可机构 U7K,AflK?M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hWM< 0=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 mtJ9nC  
authorized insurer 获授权保险人；获认可承保人 '?!zG{x  
authorized investment 特准投资项目 ~k!j+>yT  
authorized person 获授权人 4,sJE2"[9  
authorized representative 获授权代表 |uX,5Q#6  
authorized share capital 法定股本 !j:9`XD|  
automated quotation system 自动报价系统 2/?`J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] mR&H9NG  
自动交易系统〔香港期货交易所有限公司〕 *C5R}9O5  
automatic adjustment mechanism 自动调整机制 ;1:Js0=;H  
automatic adjustment system 自动调整系统 <D:.(AUeO  
Automatic Clearing House 自动票据交换所 q|j2MV5#g  
automatic exchange rates accumulation system 自动化汇率累集系统 W{5#@_pL  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {1IfU  
automatic teller machine [ATM] 自动柜员机 ZX>AE3wk  
autopay 自动转帐 S4'  
available assets 可用资产 \Pj  
available fiscal reserve 现存财政储备 !zkZQ2{Wn  
available profit 可用利润 u -;_y='m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 eIz<)-7:  
average 平均；平均数；海损 wj,:"ESb4  
average basic salary 平均基本薪金 @CTgT-0!  
average consumer expenditure 平均消费开支；一般消费开支 Yn@lr6s  
average cost 平均成本 :K-~fA%kt?  
average cost of land production 增辟土地平均成本 fuWO*  
average daily turnover 平均每日成交额 W yB3ls~  
average daily wage rate 平均每日工资率 qu-B| MuOa  
average expenditure pattern 平均开支模式 ~tBYIkvWT  
average growth rate 平均增长率 )CuZDf@  
average net fixed assets 固定资产平均净值 N):tOD@B  
average of relatives 相对价格平均数 Of"  
average price 平均价格 o$#G0}yn  
average propensity to consume 平均消费倾向；一般消费倾向 -&3hEv5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 4?ICy/,U-  
average rate 平均率 8.XoVW#  
average revenue 平均收入；平均收益 X.Rb-@  
average stock 平均库存；平均存货 /JHc!D  
average yearly rent 平均年租 Jz7!4mu  
avoidance of double taxation 避免双重课税 e8pG"`wM8  
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 eO?p*"p"F  
x c/}#>ED  
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