一些有用的会计术语(也不知道发的地方对不对)A

A: fxLhVJ"b  
A share Ａ股；甲类股份 qi7wr\XNW  
abatement of tax 减税；减扣免税额 f ( `.q  
ABN AMRO Bank N.V. 荷兰银行 e<^tY0rR&  
above-the-line expenditure 线上项目支出；经常预算支出 0EXAdRR  
above-the-line receipt 线上项目收入；经常预算收入 ,Z%!38gGsu  
ABSA Asia Limited 南非联合亚洲有限公司 [,5clR=F  
absolute change 绝对数值变更 -X4`,0y%{O  
absolute expenditure 实际开支 GX_Lxc_<f  
absolute guideline figure 绝对准则数字 r _r$nl  
absolute interest 绝对权益 nX Qz  
absolute order of discharge 绝对破产解除令 UhCd,  
absolute profit margin 绝对利润幅度 E"Xi  
absolute value 实值；绝对值 xiRTp:>  
absolutely vested interest 绝对既得权益 6x@-<{L  
absorbed cost 已吸收成本；已分摊成本 1&YP}sg)  
absorption 吸收；分摊；合并 cf@#a@7m9  
absorption rate 吸收率；摊配率；分摊率 qRB7I:m-Wi  
ACB Finance Limited 亚洲商业财务有限公司 vfhip"1  
acceptable form of reciprocity 合理的互惠条件 Qb# S)[6s+  
acceptable rate 适当利率；适当汇率 VH*j3  
acceptance agreement 承兑协议 Ro:-u7q  
acceptance for honour 参加承兑 kX1hcAa  
acceptor 承兑人；接受人；受票人 Zt` ,DM  
acceptor for honour 参加承兑人 xs &vgel>  
accident insurance 意外保险 wq]nz!  
Accident Insurance Association of Hong Kong 香港意外保险公会 y i@61XI  
accident insurance scheme 意外保险计划 dl{3fldb  
accident year basis 意外年度基准 L761m7J]B  
accommodation 通融；贷款 V43JY_:  
accommodation bill 通融票据；空头票据 C-6+ZIk4  
accommodation party 汇票代发人 _k+Bj.L  
account balance 帐户余额；帐户结余 0/KNXz  
account book 帐簿 &U 'Ds!  
account collected in advance 预收款项 !#iP)"O  
account current book 往来帐簿 hGus!p"lw  
account of after-acquired property 事后取得的财产报告 db%`-UST  
account of defaulter 拖欠帐目 TU. h  
account payable 应付帐款 # |UrHK;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;U`HvIch  
account receivable 应收帐款 5WZLB =  
account receivable report 应收帐款报表 103Ik6.o  
account statement 结单；帐单；会计财务报表 E$G"R=  
account title 帐户名称；会计科目 [=E<iPl  
accountant's report 会计师报告 .Yu,&HR  
Accountant's Report Rules 会计师报告规则 d&'6l"${  
accounting and auditing procedure 会计与审计程序；会计与核数程序 50H[u|  
Accounting Arrangements 《会计安排》 mI`dZ3h  
accounting basis 会计基础 FySK&  
accounting by Official Receiver 破产管理署署长呈交的帐目 98O z  
Accounting Circular 《会计通告》 1g/mzC
  
accounting class 会计类别 Bv=Z*"Fv  
accounting date 记帐日期；会计结算日期 alu`T c~  
accounting for money 款项核算 /|DQ_<*  
Accounting Officer 会计主任 <g%xo"  
accounting period 会计报告期；会计期 *smo{!0Gg  
accounting policy 会计政策；会计方针 `aI%laj&M  
accounting practice 会计惯例  b'Uaj`Sn  
accounting principle 会计准则 :!A@B.E  
accounting record 会计记录 z(%Zji@!N  
accounting report 会计报告 aVtwpkgZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4*dT|NU  
Accounting Society of China 中国会计学会 (8ymQ!aY  
accounting statement 会计报表 |n&6z  
accounting system 会计制度；会计系统 -0\$JAyrx  
accounting transaction 会计事项；帐务交易 h'jnc.  
accounting treatment 会计处理 yWK[@;S]%  
accounting year 会计年度 IaF79}^  
accretion 增值；添加 oD}I{&=wa  
accrual 应计项目；应累算数目 L|H{;r'  
accrual basis 应计制；权责发生制 P2Eyqd8  
accrual basis accounting 应计制会计；权责发生制会计 k<f*ns  
accrue 应累算；应计 i/Hi  
accrued benefit 应累算利益 (^Ln|3iz  
accrued charges 应计费用 !{3pp  
accrued cumulative preference share dividend 应累算的累积优先股股息 qzyQ2a_p  
accrued expenses 应累算费用 igQyn|  
accrued interest payable 应付利息；应计未付利息 kdo)y(fn@  
accrued interest receivable 应收利息；应计未收利息 FVpe*]  
accrued right 累算权益 QDDSJ>l5_T  
accruing profit 应累算的利润 kB:R-St  
accumulated fiscal reserve 累积财政储备 eeX>SL5'i  
accumulated profit 累积利润；滚存溢利 0!zWXKX  
accumulated reserve 累积储备 DuFlN1Z  
accumulation of surplus income 累积收益盈余 JL$RBr  
acquired assets 既得资产 l:[=M:#p  
acquisition 收购；购置；取得 N!va12  
acquisition cost 购置成本 j"dbl?og  
acquisition expenses 购置费用 <<xJ-N  
acquisition of 100% interest 收购全部股权 e'?(`yW>  
acquisition of control 取得控制权 {oZ]1Qf_  
acquisition of fixed assets 购置固定资产 [zfGDMG&  
acquisition of shell “买壳”
KVntBe]I  
acquisition price 收购价 NSkI2>+P  
act of God 天灾 %$}iM<  
acting partner 执事合伙人 qy]-YJ
Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 b13>>'BMB  
active partner 积极参与的合伙人 s6 ^JgdW  
active trading 交投活跃 lDA%M3(p  
actual circulation 实际流通 i}YnJ  
actual cost 实际成本 @GV^B'}*  
actual expenditure 实际开支；实际支出 1hN! 2Y:  
actual income 实际入息；实际收入；实际收益 _1Eyqh`oh  
actual market 现货市场 ls5S9R 5  
actual price 现货价；实际价格 MWuVV=rd8a  
actual profit 实际利润 Tv KX8m"  
actual quotation 实盘；实际价位；实际报价 aG ,uF  
actual year basis 按实际年度计算 &V;a:  
actuals 实货 .6hH}BM  
actuarial investigation 精算调查 B?4\IXek  
actuarial principle 精算原则 8BN'fWl&E  
actuarial report 精算师报告 (*1A0+S90  
Actuarial Society of Hong Kong 香港精算学会 cZ(XY}  
actuarial valuation 精算师估值 "&ks83  
actuary 精算师 g=%&p?1@E  
ad referendum agreement 暂定协议；有待覆核的协定 yqU++;6  
ad valorem duty 从价税；按值征税 I@B7uFj  
ad valorem duty system 从价税制 ;CrA  
ad valorem fee 从价费 A4^+p0@  
ad valorem tariff 从价关税 68SM br  
additional allowance 额外免税额 `l}-S |a  
additional amount for unexpired risk 未过期风险的额外款额 L9.#/%I\  
additional assessable profit 补加应评税利润 izxCbbg  
additional assessment 补加评税
I5~DC  
additional commitment 额外承担 o?3R HP47  
additional commitment vote 额外承担拨款
cQR1v-Xt  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +EB##  
additional dependent parent allowance 供养父母额外免税额 bODl q  
additional provision 额外拨款 uu:)jxi  
additional stamp duty 附加印花税 Dn[
1BWM/7  
additional tax 补加税罚款；补加税款 `4=b|N+b"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JjmL6(*ui  
adjudged bankrupt 被裁定破产 ymzm x$o=  
adjudicated bankrupt 裁定破产人 S;NXOsSu  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ![ QQF|  
adjudication of bankruptcy 裁定破产；宣告破产
=bDG|:+  
adjudication of insolvency 裁定无力偿还债务 "OPUGwf  
adjusted actual 经调整的实数；调整后的实数 =~h54/#[I  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,jn?s^X6Dj  
adjusted figure 经调整的数字；调整后的数额 L`#+ZLo  
adjusted liabilities 经调整的负债；调整后的负债 kpdFb7>|  
adjusted loss 经调整的亏损；调整后的亏损 ^WNJQg'  
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 s:ruCS  
adjusted profit 经调整的利润；调整后的利润 J-}NFWR;t  
adjusted surplus 经调整的盈余额；调整后的盈余额 =T-w.}27O  
adjusted value 经调整的价值；调整后的价值 JvDsr0]\#  
adjustment 调整；修订；理算〔保险〕 #^9;<@M  
adjustment centre 调剂中心 cC4T3]4l'  
adjustment lag 调整过程的时间差距；调整时差 Zx_m?C_2_  
adjustment mechanism 调整机制 coWBKWF  
adjustment of loss 亏损调整 ff#-USK^R  
adjustment process 调整过程；调整程序 cabN<a l  
adjustment range 调整幅度 ^6+x0[13  
administered exchange rate 受管制汇率 #jX>FXo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @I&"P:E0F;  
administration expenses 行政费用 =Wf@'~K0k"  
administration fee 手续费；行政费 `T70FsSJ  
administration in bankruptcy 破产管理 Q-F9oZ*0  
administration order 遗产管理令 "7HB3?2>W  
administrator 管理人；遗产管理人 G DV-wPX  
administrator of the estate 遗产管理人 L9T u
>4  
admission of debt 债项承认书 :m d3@r']  
admission of proof 接纳债权证明 Pio^5jhB6  
advance 放贷款项；垫付款项；预支款项；预付款项 z+*Z<c5d  
advance account 暂支帐目；预付款帐户 -?W@-*J
 
advance compensation 预付补偿金 |6>_L6t  
advance from shareholder 股东垫款 aM~fRra7  
advance pending reimbursement 预支以待日后付还 f2wW2]Fg  
advanced economy 先进经济体系 W%1S:2+Kl  
advancement 预付；预付财产 }>0
Kc=  
advances warrant 垫款令 Db=gS=Qm  
advancing 贷出  gnXjd
}  
adverse balance 逆差 V5B-S.i@  
adverse exchange 逆汇 {Fi@|'  
advertisement addressed to shareholders 在报章刊登的致股东通告 :j~5(K"  
advice for collection 托收通知书 @m V C  
advice of drawing 提款通知书；汇票通知书 {rT`*P~  
advice of payment 付款通知 u3vmC:bV  
Advisory Committee [Securities and Futures Commission] q3F5\6aN  
谘询委员会〔证券及期货事务监察委员会〕 ^mi4q[PM  
Advisory Committee on Diversification 经济多元化谘询委员会 A
-5+#  
affidavit 誓章；遗产申报誓章 +&
OqJAu  
affidavit of no receipt 述明无收款的誓章 !qlGt)G3  
affiliate 联号；联营公司；附属公司 mB{{o
}'<u  
affiliated company 附属公司；联号；联营公司 ??Zmj:8E'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 X}(0y  
affordability 负担能力 9$&e~^&B  
African Development Bank [AfDB] 非洲开发银行 ~t={ \,X\  
after-acquired property 事后取得的财产 NJ>p8P`_k  
after-hours dealing 市后交易 oui!fTy  
after-tax profit 税后盈利；税后利润；税后溢利 L2'd
sOn  
agency agreement 代理协议 :2E1aVo4b  
agency expenses 代理机构的开支 k`TJ<Dv;  
agency fee 代理费 (GG"'bYk  
Agency Law 《代理法》 2~V Im#  
agent 代理人；承销人 ZRB 0OH  
agent of company 公司代理人 Yys~p2  
agent's fee 代理人费；经纪费 t\i1VXtO  
aggregate 总计；总数；总体数字 m]\zt
 
aggregate amount 总款额；总额 sw|:Z(`  
aggregate assets and liabilities 总体资产与负债 FRFAWK<  
aggregate at constant price 按固定价格计算的总体数字 cO,V8#H  
aggregate demand 总需求 \'Ta8  
aggregate gross position 总持仓量 zU~..;C  
aggregate limit 总限额 <im<(=m9  
aggregate of salaries tax 合计薪俸税 vLuQe0l{  
aggregate performance 总体表现；总体业绩 ;YDF*~9u  
aggregate supply 总体供应 hy
iMOa  
aggregate surplus 总盈余 v9U(sEDq  
aggregate total 整体总额 6;cY!  
aggregate value 总值；合计价值 Da[C'm=  
aggregated basis 合计基准 N@6OQ:,[F  
aggregated net chargeable income 合计应课税入息实额 Z=@)  
aggregation 合并计算；合计；总和 6 ]Oxx{|}  
aggregation of incomes of husband and wife 夫妇入息合并计算 0j(jJAE.  
aggregation of property 财产的总和 B#"|5  
agio 差价；贴水 WuF
wt\U  
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》 J4"swPf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hw$c@:pW;  
《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》 JGcD{RU|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment YM`pNtQ  
《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》 
p &>A5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -fJ@R1]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V<4+g/  
agreement for a settlement 授产协议 i ,pN1_-
 
agreement for assignment 转让协议 O[)]dD&'  
agreement for sale 售卖协议；买卖协议 cmhN(==  
agreement for sale and purchase 买卖协议 eJw
="  
agreement for the payment of interest 支付利息协议 Eqbe$o`dd  
agreement for the repayment of money 还款协议 ShJK&70O  
agreement of reinsurance 再保险协议 cEc,e
q|  
Agricultural Bank of China 中国农业银行 F,M"/hnPT  
air passenger departure tax 飞机乘客离境税 P4j8`}&/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 W[E3P,XS  
airport tax 机场税 xwnoZ&h  
alcohol duty 酒精税 #we>75l{+R  
alienation 让与；让渡；转让 vo ;F;  
alimony 生活费；赡养费 t-i6FS-  
All Ordinaries Index [AOI] 所有普通股指数 +xf
W`[.{  
all risks 全险；综合险 +'/}[1q1/T  
All Sales Record for Stock Market 《股票市场成交报告》 (\t_Hs::a  
Allied Capital Resources Limited 新联财务有限公司 ZuvPDW%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V.ji _vX  
allocation letter 拨款信件 ] 5v4^mk  
allocation of fund 分配款项；预留款项 qmA2bw]  
allocation of profit 利润分配；溢利分配 oL Vtu5  
allocation warrant 拨款令 qzA]2'~Q  
allotment 分配；配股 0sDwTb"  
allotment notice 股份配售通知；配股通知 BwJ^_:(p~  
allotment of shares 股份分配 7B]:3M6d  
allowable 可获宽免；免税的 1N9<d,  
allowable business loss 可扣除的营业亏损 6WN(22Io  
allowable expenses 可扣税的支出 C`n9/[,#  
allowance 免税额；津贴；备抵；准备金 96pk[5lj{?  
allowance for debts 债项的免税额
]}[Yf  
allowance for depreciation by wear and tear 耗损折旧免税额 kAN;S<jSE  
allowance for funeral expenses 殡殓费的免税额 eR-=<0Iw;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wD],{y  
allowance for repairs and outgoings 修葺及支出方面的免税额 nS+FX&_  
allowance to debtor 给债务人的津贴 *Z`XG_s5  
alteration of capital 资本更改 eKVALUw  
alternate trustee 候补受托人 w,Zx5bBg%  
amalgamation 合并 0<@KDlF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dA1 C)gLi  
ambit of charges 征税范围；收费范围 dHG Io  
amended valuation 经修订的估值 8b:clvh  
American Commodities Exchange 美国商品交易所 
&.Latx  
American Express Bank Limited 美国运通银行 bugFl>  
American Stock Exchange 美国证券交易所 L; q)8Pb  
amortization 摊销 :%#r.p"6x  
amount due from banks 存放银行同业的款项 :vK(LU0K  
amount due from banks abroad 存放海外银行同业的款项 NdsX*o@a  
amount due from holding companies 控股公司欠款 ?orhJS  
amount due from local banks 存放本港银行同业的款项 vZE|Z[M+<  
amount due to banks 银行同业的存款 9G#8%[W  
amount due to banks abroad 海外银行同业的存款 b>QM~mq3^I  
amount due to holding companies 控股公司存款 tyuk{*Me:  
amount due to local banks 本港银行同业的存款 3gG+`{<  
amount due to outport banks 外埠银行同业的存款 "65||[=
8  
amount for note issue 发行纸币的款额 *:9 >W$0u  
amount of bond 担保契据的款额 >H}jR[H'  
amount of consideration 代价款额 Ty3CBR{6  
amount of contribution 供款数额 SgpZ;\_  
amount of indebtedness 负债款额 >AQ)x  
amount of principal of the loan 贷款本金额 (@ fa~?v>@  
amount of rates chargeable 应征差饷数额 `M?v!]o  
amount of share capital 股本额 e)HhnN@  
amount of sums assured 承保款额 1iJ0Hut}d  
amount of variation 变动幅度 o)
tKH@`vE  
amount of vote 拨款数额 dXiE.Si  
amount payable 应付款额 1xO!w+J#  
amount receivable 应收款额 N )zPxQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K lli$40
 
analysis 分析 rToa
GQh  
ancillary risk 附属风险 "[*S?QO(L  
annual account 周年帐目；周年帐目报表；年度决算；年结 4YDT%_h0  
annual accounting date 年结日期 jj!N39f   
annual allowance 每年免税额；年积金；年度津贴；年津 }UKgF.  
annual balance 年度余额 WVS$O99Y  
annual disposable income 每年可动用收入 LBmM{Gu  
annual estimates 周年预算 9DOkQnnc  
annual fee 年费 UU iNR  
annual general meeting 周年大会 %1\v7Xw{9  
annual growth rate 年增率；每年增长率 D[89*@v  
annual long-term supplement 长期个案每年补助金 ZT) !8  
annual pensionable emolument 可供计算退休金的年薪 Cf0|Z  
annual report 年报 ;Y'8:ncDn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6| *(dE2x(  
annual return 周年报表；周年申报表；每年报税表格 7q%|4Z-~  
Annual Return Rules 《周年报表规则》 ^^7L"je]g  
annual review of consumer prices 每年消费物价回顾 s~=KhP~  
annual roll-forward basis 逐年延展方式 qr)v'aC3  
annual salary 年薪 1l/AKI(!  
annual statement 年度报表；年度决算表 URYZV8=B~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q.=^iz&m  
annuitant 年金受益人 {ExII<=6  
annuity 年金 h@*lWi2K7  
annuity contract 年金合约 :7p9t.R<$h  
annuity on human life 人寿年金 UrO=!
Gk  
antecedent debt 先前的债项 [D3+cDph  
ante-dated cheque 倒填日期支票 bz{^h'  
anticipated expenditure 预期开支 j)jCu ;`  
anticipated net profit 预期纯利 <nDNiM#  
anticipated revenue 预期收入 +I|Rk&  
anti-inflation measure 反通货膨胀措施 U^%9 )4bj  
anti-inflationary stance 反通货膨胀立场 rO/a,vV  
apparent deficit 表面赤字 w4\BD&7V  
apparent financial solvency 表面偿债能力 P<%v+O  
apparent partner 表面合伙人 EXA^!/)  
application for personal assessment 个人入息课税申请书 Ci~f#{  
application of fund 资金应用 tm(v~L%$>]  
application to release as liquidator and to destruct the books of accounts and documents (VgNb&Yo9  
申请免除清盘人职务及毁灭帐簿与文件 7:n?PN(p6a  
appointed actuary 委任精算师 (y1$MYZQ  
appointed auditor 委任核数师；委任审计师 SQ}S4r  
appointed trustee 委任的受托人 5;W\2yj
 
appointer 委任人 7MY)\aH  
apportioned pro rata 按比例分摊 {7vgHutp  
apportionment 分配；分摊 P}HC(S1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y!SE;N&  
apportionment formula 分摊方程式 f:]u`ziM  
apportionment of estate duty 遗产税的分摊 WgE@89  
appraisal 估价；评估 JC=dYP}  
appreciable growth 可观增长 di7A/B  
appreciable impact 显着影响 60"5?=D  
appreciable increase 可观增长 jm+ V$YBP  
appreciation 增值；升值 A9 U5,mOz  
appreciation against other currencies 相对其他货币升值 \B_i$<Sz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zhNQuK,L  
appreciation tax 增值税 ?-e7e%  
appropriation 拨款；拨用；拨付 WtIMvk  
appropriation account 拨款帐目 }N?g|  
Appropriation Bill 拨款法案
?TDvCL  
appropriation-in-aid system 补助拨款办法 ?RHn @$g8M  
approved assets 核准资产 n_v02vFAHT  
approved basket stock 认可一篮子证券 C(G(^_6  
approved budget 核准预算 i8K_vo2Z)  
approved charitable donation 认可慈善捐款 '
|Qd0,Z  
approved charitable institution 认可慈善机构 rfYP*QQY  
approved currency 核准货币；认可货币 
2Kjrw;  
approved estimates 核准预算 hjkLVL  
approved estimates of expenditure 核准开支预算 ;;:">@5
 
approved overseas insurer 核准海外保险人 |2O')3p"9  
approved overseas trust company 核准海外信托公司 vX ?aB!nkw  
approved pooled investment fund 核准汇集投资基金 _=pWG^a  
approved provident fund scheme 认可公积金计划  KyTuF  
approved provision 核准拨款 0!pJ5q ,A  
approved redeemable share 核准可赎回股份 wfE^Sb3  
approved regional stock 认可地区性证券 `19qq]  
approved retirement scheme 认可退休金计划 U_]=E<el  
approved subordinated loan 核准附属贷款 B`i$Wt<7  
arbitrage 套戥；套汇；套利 j_p
`Ng  
arbitrageur 套戥者；套汇者 !x>,N%~  
arbitrary amount 临时款项 69>/@<   
arrangement 措施；安排；协定 I?B,sl_w  
arrears 欠款 80C(H!^  
arrears of pay 欠付薪酬 ML=eL*}l  
arrears of revenue 逾期未收税款；逾期未收的帐项 wTxbDT@H5  
articles of association 组织章程；组织细则；组织章程细则 ]% K' fXj$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S_6g~PHsr  
ascertainment of profit 确定利润 oB p3JX9_f  
"Asia Clear" “亚洲结算系统” 9TC) w|
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Lbcy:E*g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 k@yh+v5  
Asian Development Fund [ADF] 亚洲发展基金 ,]ga[
 
Asian dollar bond 亚洲美元债券 D93gH1z  
Asian dollar market 亚洲美元市场 @Gt`Ds9=  
Asian dollar rate 亚洲美元利率 w8p8 ;@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 GF*>~_Yr  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @o6R[5(  
asked price 沽盘；喊价；索价；卖方报价 {?Od{d9  
assessable income 应评税入息 9YD\~v;x  
assessable loss 应评税亏损 eeM?]J-
 
assessable profit 应评税利润 8] `Ru5nd  
assessable value 应评税值 /
2xSNalC  
assessed profit 估定利润 }9^@5!qX  
assessed value 经评估价值 {{\ce;hN  
assessment 评税；评定；估价；评税单 cMaOM}mS  
assessment number 评税编号；估价编号 7\Co`J>p2  
assessment of additional tax 补加税评税 M*w'1fT  
assessment of performance 业绩评估；实绩评价 Jd_;@(Eg=  
Assessor 评税主任 ,!Q]q^{C:W  
asset price bubbles 资产价格泡沫 d`mD!)j  
asset-backed securities 具资产保证的证券 )hBE11,PB  
assets accretion 资产增值 cLG6(<L  
assets and liabilities 资产与负债 rh66_eV  
assets betterment statement 资产递增表；资产改进表 E;9>ePd@  
assets lending 实物放款；有抵押贷款 &d
r@6-xaq  
assets of the company passing on the death 死者去世时转移的公司资产 i)MEK#{  
assets pledged as security for liabilities 用作负债抵押的资产 FH8k'Hxg  
assets portfolio 资产投资组合 2Q@Y^t   
assets price 资产价格 y\D=Z N@  
assets quality 资产质素 <.bRf  
assets realization 资产变现 1Ipfw  
assets refinancing arrangement 资产再集资安排 Xh F_]  
assets securitization 资产证券化 D<>@ %"%  
assets situated outside Hong Kong 在香港以外地方的资产 XRxj  W  
assets stripping 削减资产；拆卖资产 `:p1&OS  
assets value 资产值 5wv fF.v  
assignee 承让人 BEUK}T K4  
assignment 转让；转让书；转让契 >&Y-u%}U  
assignment of interest 权益转让 V%*b@zv  
assignment of letters patent and trade mark 专利证书及商标转让 x6W`hpL  
assignment of property 物业转让；物业转让书 1_hW#I\'  
assignment right 转让权 cG{L jt  
assignor 转让人 ?s2^zT  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Su7bm1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LHkQ'O0  
associate member 附属会员 =^tA_AxVw  
associated body corporate 相联法人团体 +.kfU)6@  
associated company 相联公司；联属公司  U>a\j2I  
associated corporation 相联法团 Jxa4hM0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Yf}xwpuLk  
公认会计师公会〔英国〕 *z8|P#@  
Association of Futures Exchange Brokers 香港期货经纪协会 pDl3!m  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 D=+NxR[  
association of underwriters 承保人组织 _MuZ4tc  
assumption of control 接管 X!>eiYK)  
assurance 担保；保险；转易；转易书 r@kP*  
assurance of interest 权益的转易 |ZiC`Nt  
at 19XX price 按一九ＸＸ年价格计算 %S \8.  
at a discount 按赔价计算；按贴水价格计算；打折扣 x`%JI=q  
at a premium 按溢价计算；按升水价格计算 SwW['c'*]B  
at call 通知付款；按通知 b?T  
at constant market price 按固定市价计算 oyvKag  
at constant price 按固定价格计算 n}?wVfEy  
at cost 按成本计算 \)/yC74r7(  
at current market price 按当时市价计算；按现时市价计算 GpI!J}~m
 
at current price 按当时价格计算；按现时价格计算 +?dl
`!rE  
at factor cost 按要素成本计算；按生产要素成本计算 VUwC-)  
at money-of-the-day price 按付款当日价格计算 xfFg,9w8  
at or better 按指定或较佳价位〔买卖指令〕 gE])!GMM3  
at par 按面值计算；平价 M{mSd2  
at sight 见票即付 {A:j[  
at the close 按收市盘 :J/M,3  
at the opening 按开市盘 NxA)@9Q  
attestation 见证；见证条款 =0   
at-the-money option 平价期权 ~ G6"3"  
attorney 受权人；受托代表人 .iHn5SGA  
attornment 新拥有人承认书 +&i +Mpb  
attributable profit 可归属利润 Vsnuy8~k  
attributable share value 可归属股份价值 <hx+wrv  
Auckland Stock Exchange 奥克兰证券交易所 t0)<$At6J  
auction 拍卖 [p;E~-S  
auctioneer 拍卖商 [eUf
tr9&0  
audit 审计；核数 S DLvi!y
 
Audit Commission 审计署 t#i,1aHA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] j)C:$  
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〕 XYrJ/!*.  
audit review 帐目审查 )"+2Z^1-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $?P22"/p  
audited account 审计帐目；经审计的帐目 2RM+W2!!  
audited annual account 经审计的周年帐目 _iV]_\0W2  
audited balance sheet 经审计的资产负债表 `bjizS'^  
auditor 核数师；核数主任；审计师 0#cy=*E  
auditor's certificate 核数师证明书；审计师证明书 S*
*oA 6  
auditor's report 核数师报告；审计师报告 /JkC+7H4  
Aussie bond 澳元债券 qIMA6u/  
austerity budget 紧缩预算 %9oYw9H!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O1'm@ q)  
Australia All Ordinaries Index 澳洲所有普通股票指数 2lVHZ\G  
Australian Dollar [AUD] 澳元 "Wo,'8{v  
Australian Options Market 澳大利亚期权市场 NnT g3:.  
Australian Securities Commission 澳洲证券事务监察委员会 9f+>ix,ek*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 C3NdE_E  
Australian Stock Exchange 澳大利亚证券交易所 \ZU1Jb1c  
Austrian Schilling [ATS] 奥地利先令 }Gyqq6Aeb  
authentication 认证；鉴证 VVP:w%yW  
authority to purchase 委托购买证；委购书 /FP5`:PfL  
authorization 认可；核准；授权；授权书 Q[F}r`  
authorization by direction 指示授权 ^vilgg~  
authorization by instruction 指令授权 rl2&^N  
authorization by warrant 令状授权 7R!5,Js+  
authorization of unit trust 单位信托的认可 ??60,
m:]  
authorized agent 指定代理人 ={>Lrig:l  
authorized capital 法定资本 $37 g]ZD  
authorized clerk 出市员 B=8Iu5m  
authorized dealer 认可交易商 F# T 07<  
authorized financial institution 认可财务机构 9d[5{"2j  
authorized fund 认可基金 D,qu-k[jMI  
authorized fund house 获授权的基金公司；认可基金公司 #n0Y6Pr  
authorized institution 认可机构 RPd}Wf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z[__"
^}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 91>
fqe  
authorized insurer 获授权保险人；获认可承保人 2owEw*5jl/  
authorized investment 特准投资项目 o]:3H8  
authorized person 获授权人 Ig]iT  
authorized representative 获授权代表 kVK/9dy-F  
authorized share capital 法定股本 lKZB?Kk^w\  
automated quotation system 自动报价系统 s,k  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] LJk%#yV|_  
自动交易系统〔香港期货交易所有限公司〕 &F STpBu  
automatic adjustment mechanism 自动调整机制 %1}K""/  
automatic adjustment system 自动调整系统 D(-yjY8aG  
Automatic Clearing House 自动票据交换所 4SPy28<f  
automatic exchange rates accumulation system 自动化汇率累集系统 h.O$]:N  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =0uAE7q(9  
automatic teller machine [ATM] 自动柜员机 $un?0S  
autopay 自动转帐 `Qr%+OD  
available assets 可用资产 9$`lIy@B  
available fiscal reserve 现存财政储备 AL#4_]m'  
available profit 可用利润 _4^R9Bt  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 l2N]a9bq@  
average 平均；平均数；海损 ^P151*=D  
average basic salary 平均基本薪金 nWQ;9_qBB  
average consumer expenditure 平均消费开支；一般消费开支 !*6CWV0  
average cost 平均成本 `W/sP\3  
average cost of land production 增辟土地平均成本 #Zrlp.M4  
average daily turnover 平均每日成交额 =] *.ZH#h  
average daily wage rate 平均每日工资率 r{l(O,|e  
average expenditure pattern 平均开支模式 pvmC$n^zc  
average growth rate 平均增长率 F1L:,.e`  
average net fixed assets 固定资产平均净值 a:QDBS2Llv  
average of relatives 相对价格平均数 Uf}\p~;  
average price 平均价格 M%jPH  
average propensity to consume 平均消费倾向；一般消费倾向 Y"A/^]   
average propensity to save 平均储蓄倾向；一般储蓄倾向 UfS%71l.$  
average rate 平均率 p+)YTzzc  
average revenue 平均收入；平均收益 y~()|L[  
average stock 平均库存；平均存货 ")=X4]D  
average yearly rent 平均年租 P#=`2a#G  
avoidance of double taxation 避免双重课税 RV@*c4KvO+  
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 ^o7;c[E`  
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