一些有用的会计术语(也不知道发的地方对不对)A

A: )II,HT-LY  
A share Ａ股；甲类股份 R_&z2I  
abatement of tax 减税；减扣免税额 OSIp  
ABN AMRO Bank N.V. 荷兰银行 W3rvKqdw5  
above-the-line expenditure 线上项目支出；经常预算支出 S IK{GWX  
above-the-line receipt 线上项目收入；经常预算收入 M=`Se&-M  
ABSA Asia Limited 南非联合亚洲有限公司 O;?~#E<6w  
absolute change 绝对数值变更 2`m_"y  
absolute expenditure 实际开支 @il}0  
absolute guideline figure 绝对准则数字 CWYJ<27v{  
absolute interest 绝对权益 B[X6AQj}d  
absolute order of discharge 绝对破产解除令 I|;#VejX  
absolute profit margin 绝对利润幅度 94@
!.11  
absolute value 实值；绝对值 yuX0Y{:I  
absolutely vested interest 绝对既得权益 DP]|}8~L  
absorbed cost 已吸收成本；已分摊成本 {~h\;>  
absorption 吸收；分摊；合并 W)hby`k  
absorption rate 吸收率；摊配率；分摊率 K(<P" g(  
ACB Finance Limited 亚洲商业财务有限公司 #7ZBbq3=  
acceptable form of reciprocity 合理的互惠条件 /n:fxdhe  
acceptable rate 适当利率；适当汇率 JCfToFB  
acceptance agreement 承兑协议 R\amcQ 9  
acceptance for honour 参加承兑 kl"Cm`b)  
acceptor 承兑人；接受人；受票人  m:Abq`C  
acceptor for honour 参加承兑人 O_Q,!&*6  
accident insurance 意外保险 iH0c1}<k$  
Accident Insurance Association of Hong Kong 香港意外保险公会 R7E"7"M10  
accident insurance scheme 意外保险计划 gNQJ:!  
accident year basis 意外年度基准 }!Lr!eALr  
accommodation 通融；贷款 h!~yYNQ"  
accommodation bill 通融票据；空头票据 !:{_<C"D  
accommodation party 汇票代发人 ksp':2d}  
account balance 帐户余额；帐户结余  N&.p\T&t  
account book 帐簿 TaT&x_v^~a  
account collected in advance 预收款项 nCB3d[/B  
account current book 往来帐簿 9Bw"VN]W  
account of after-acquired property 事后取得的财产报告 _Z2)e*(  
account of defaulter 拖欠帐目 ?3N86Qj  
account payable 应付帐款 Sn&%epi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Y|nTc.A  
account receivable 应收帐款 eqCB2u"Jq  
account receivable report 应收帐款报表 R"([Y#>m  
account statement 结单；帐单；会计财务报表 ?0Zw ^a  
account title 帐户名称；会计科目 _0E,@[  
accountant's report 会计师报告 Bx>@HU
 
Accountant's Report Rules 会计师报告规则 ]XyJ7esg  
accounting and auditing procedure 会计与审计程序；会计与核数程序 So`"z[5  
Accounting Arrangements 《会计安排》 R&xd ic!  
accounting basis 会计基础 ;A!i V|  
accounting by Official Receiver 破产管理署署长呈交的帐目 *2;3~8Y  
Accounting Circular 《会计通告》 L 3@wdC~0  
accounting class 会计类别 T]2q >N  
accounting date 记帐日期；会计结算日期 heA\6W:u&  
accounting for money 款项核算 jqedHnx  
Accounting Officer 会计主任 +ETw:i9!?  
accounting period 会计报告期；会计期 C\D4C]/8  
accounting policy 会计政策；会计方针 0fU>L^P_?  
accounting practice 会计惯例 =x>k:l~s  
accounting principle 会计准则 a@J:*W  
accounting record 会计记录 e?WR={  
accounting report 会计报告 u*`GIRfWT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9t1_"{'N1  
Accounting Society of China 中国会计学会 -<=<T@,  
accounting statement 会计报表 wf1DvsJQl  
accounting system 会计制度；会计系统 DYK|"@  
accounting transaction 会计事项；帐务交易 ^XVa!s,d  
accounting treatment 会计处理 (tN$G:+")F  
accounting year 会计年度 UxtZBNn8  
accretion 增值；添加 #
cb6~AH  
accrual 应计项目；应累算数目 [y>.)BU  
accrual basis 应计制；权责发生制 Cj9Tj'0@I+  
accrual basis accounting 应计制会计；权责发生制会计 &KWh5S@w  
accrue 应累算；应计 'QU ?O[CH  
accrued benefit 应累算利益 W9~datIh>  
accrued charges 应计费用 H#E0S>Jw|  
accrued cumulative preference share dividend 应累算的累积优先股股息  P
_g  
accrued expenses 应累算费用 -bF+uCfba  
accrued interest payable 应付利息；应计未付利息 *
=l9gv&  
accrued interest receivable 应收利息；应计未收利息 + aFjtb  
accrued right 累算权益 !ZW0yCwLQ  
accruing profit 应累算的利润 nv]64mL3  
accumulated fiscal reserve 累积财政储备 [bXZPIz;j  
accumulated profit 累积利润；滚存溢利 >2/zL.O  
accumulated reserve 累积储备 Fu$sfq  
accumulation of surplus income 累积收益盈余 'P#I<?vB  
acquired assets 既得资产 9nE%r\H  
acquisition 收购；购置；取得 5hMiCod  
acquisition cost 购置成本 Q23y.^W%c  
acquisition expenses 购置费用 .O^|MhBJu  
acquisition of 100% interest 收购全部股权 0 CS_-  
acquisition of control 取得控制权 +qec>ALAg  
acquisition of fixed assets 购置固定资产 NYeg,{q  
acquisition of shell “买壳” ,<7f5qg"'  
acquisition price 收购价 3Y8 V?* 1|  
act of God 天灾 Z#04 ]  
acting partner 执事合伙人 ?}>tfDu'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4r*6fJ*bJ  
active partner 积极参与的合伙人 cS"6%:hQ  
active trading 交投活跃 76/%Py|  
actual circulation 实际流通 , +^db)  
actual cost 实际成本 x!+a,+G  
actual expenditure 实际开支；实际支出 -j,o:ng0  
actual income 实际入息；实际收入；实际收益 d?n~9_9e  
actual market 现货市场 L z  
actual price 现货价；实际价格 VbYapPu4b!  
actual profit 实际利润 _?"J.
i  
actual quotation 实盘；实际价位；实际报价 yrX]w3kr%  
actual year basis 按实际年度计算 XQA2uR4h  
actuals 实货 SEmD's  
actuarial investigation 精算调查 ;o\wSHc  
actuarial principle 精算原则 bOdD:=f  
actuarial report 精算师报告 %O${EN  
Actuarial Society of Hong Kong 香港精算学会 mVLGQlvVK  
actuarial valuation 精算师估值 8TZe=sD~cr  
actuary 精算师 g d-fJ._1  
ad referendum agreement 暂定协议；有待覆核的协定 mN`a]L'  
ad valorem duty 从价税；按值征税 ~cjvo?)&e;  
ad valorem duty system 从价税制 DI\sq8J^  
ad valorem fee 从价费 Fwr,e;Z  
ad valorem tariff 从价关税 P$bo8*  
additional allowance 额外免税额 EbQ}w"{  
additional amount for unexpired risk 未过期风险的额外款额 5tL6R3  
additional assessable profit 补加应评税利润 *QX$Mo^E  
additional assessment 补加评税 8 _J:Yg  
additional commitment 额外承担 J
Y,+
eD  
additional commitment vote 额外承担拨款 4/4IZfznX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I}X8-WFB  
additional dependent parent allowance 供养父母额外免税额 ;z68`P-  
additional provision 额外拨款 =3'wHl  
additional stamp duty 附加印花税 _u0dt) $  
additional tax 补加税罚款；补加税款 7o<RvM  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;/
.ZYTD  
adjudged bankrupt 被裁定破产 ~U|te_l  
adjudicated bankrupt 裁定破产人 @WmB0cc_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RjT[y: !  
adjudication of bankruptcy 裁定破产；宣告破产 jv ";?*I6.  
adjudication of insolvency 裁定无力偿还债务 `xSXGI  
adjusted actual 经调整的实数；调整后的实数 g;pFT  
adjusted current assets 经调整的流动资产；调整后的流动资产 -vyC,A  
adjusted figure 经调整的数字；调整后的数额 I zT%Kq  
adjusted liabilities 经调整的负债；调整后的负债 jcj)9;n=!  
adjusted loss 经调整的亏损；调整后的亏损 Q%a4g  
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 yWuq/J:  
adjusted profit 经调整的利润；调整后的利润 s5.2gu|"%  
adjusted surplus 经调整的盈余额；调整后的盈余额 QS_u<B
 
adjusted value 经调整的价值；调整后的价值 o,-@vp  
adjustment 调整；修订；理算〔保险〕 GCoqKE  
adjustment centre 调剂中心 ])`F$S  
adjustment lag 调整过程的时间差距；调整时差 -[=`bHo  
adjustment mechanism 调整机制 X:A\{^~  
adjustment of loss 亏损调整 >nxtQ  
adjustment process 调整过程；调整程序 d={}a,3?  
adjustment range 调整幅度 7"NUof?i  
administered exchange rate 受管制汇率 7j Q`i;L}Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e|I5Nx2)  
administration expenses 行政费用 ,RZktWW_  
administration fee 手续费；行政费 R?W8l5CIk  
administration in bankruptcy 破产管理 6=
 
administration order 遗产管理令 Q|>y2g!  
administrator 管理人；遗产管理人 D"MNlm  
administrator of the estate 遗产管理人 VioVtP0  
admission of debt 债项承认书 mXr)lA  
admission of proof 接纳债权证明 &zZSWNW  
advance 放贷款项；垫付款项；预支款项；预付款项 EQ28pAZ  
advance account 暂支帐目；预付款帐户 y& )z\8  
advance compensation 预付补偿金 >g?,BK@  
advance from shareholder 股东垫款 u1uY*p  
advance pending reimbursement 预支以待日后付还 K"pfp !Y  
advanced economy 先进经济体系 1#'wR3[+  
advancement 预付；预付财产 Xf0pQ]8\  
advances warrant 垫款令 4&\m!s  
advancing 贷出 @*oi1
_q  
adverse balance 逆差 TzOf&cs/r  
adverse exchange 逆汇 Na=q(OKN  
advertisement addressed to shareholders 在报章刊登的致股东通告 ukw'$Yt2  
advice for collection 托收通知书 dL"v*3Fy  
advice of drawing 提款通知书；汇票通知书 ()7=(<x{  
advice of payment 付款通知 NM4 n  
Advisory Committee [Securities and Futures Commission] lBCM;#P  
谘询委员会〔证券及期货事务监察委员会〕 &(K*TB|Om  
Advisory Committee on Diversification 经济多元化谘询委员会 h41v}5!-  
affidavit 誓章；遗产申报誓章  -x7L8Wj  
affidavit of no receipt 述明无收款的誓章 e1H.2n{y^  
affiliate 联号；联营公司；附属公司 K= 69z  
affiliated company 附属公司；联号；联营公司 ~"-wS
Am  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !} 1p:@  
affordability 负担能力 qRU8uu  
African Development Bank [AfDB] 非洲开发银行 {M=tw  
after-acquired property 事后取得的财产 {f!mm3'2v  
after-hours dealing 市后交易 <Z vG&  
after-tax profit 税后盈利；税后利润；税后溢利 =q._Qsj?fu  
agency agreement 代理协议 o5)U3U1|  
agency expenses 代理机构的开支 A`@we  
agency fee 代理费 'K0Y@y  
Agency Law 《代理法》 4U((dx*m  
agent 代理人；承销人 ?.T=(-  
agent of company 公司代理人 ?D.]c;PR  
agent's fee 代理人费；经纪费 n_aKciF  
aggregate 总计；总数；总体数字 (Yx rZ_F'b  
aggregate amount 总款额；总额 vs.q<i-u  
aggregate assets and liabilities 总体资产与负债 p~r +2(J
 
aggregate at constant price 按固定价格计算的总体数字 pd|c7D!6U,  
aggregate demand 总需求 X 6>Pq  
aggregate gross position 总持仓量 '\9A78NV{;  
aggregate limit 总限额 $rdA0%
;  
aggregate of salaries tax 合计薪俸税 `Z{7Ut^)  
aggregate performance 总体表现；总体业绩 TPkm~>zD.  
aggregate supply 总体供应
xQN](OKG  
aggregate surplus 总盈余 |h.he_B+7  
aggregate total 整体总额 XpM#0hm  
aggregate value 总值；合计价值 `+<5QtD  
aggregated basis 合计基准 pdE=9l'  
aggregated net chargeable income 合计应课税入息实额 kJ~^ }o  
aggregation 合并计算；合计；总和 0n1y$*I4  
aggregation of incomes of husband and wife 夫妇入息合并计算 uy B ?-Y+  
aggregation of property 财产的总和 Tj.;\a|d  
agio 差价；贴水 K$rH{dUM  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 kcQ |Z
g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r:u5+A  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 JK_sl>v.7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment nOOA5Gz  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 -8-Aqh8|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^7(zoUn:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 aeSXHd?+(  
agreement for a settlement 授产协议 4Jw0m#UN1  
agreement for assignment 转让协议 t.]oLG22r  
agreement for sale 售卖协议；买卖协议 qD%Jf4.0j  
agreement for sale and purchase 买卖协议 W1Ht8uYG3  
agreement for the payment of interest 支付利息协议 hG3b7!^#g  
agreement for the repayment of money 还款协议 *iYs,4  
agreement of reinsurance 再保险协议 &359tG0@P  
Agricultural Bank of China 中国农业银行 nkvzv  
air passenger departure tax 飞机乘客离境税 byd[pnI$H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 GXsHc
,  
airport tax 机场税 x5{ zGv.j  
alcohol duty 酒精税 Yh4e\]ql~N  
alienation 让与；让渡；转让 L!5%;!>.P  
alimony 生活费；赡养费 vK|dP3  
All Ordinaries Index [AOI] 所有普通股指数 >V N
MQ  
all risks 全险；综合险 xGz$M@f  
All Sales Record for Stock Market 《股票市场成交报告》 R,tR{| 8  
Allied Capital Resources Limited 新联财务有限公司 wWwY.}j  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 KaOS!e'  
allocation letter 拨款信件 HmQuRW  
allocation of fund 分配款项；预留款项 w2Pkw'a{  
allocation of profit 利润分配；溢利分配 -[ F<u  
allocation warrant 拨款令 ji">} -  
allotment 分配；配股 h(>4%hF  
allotment notice 股份配售通知；配股通知 ^f>+
5G  
allotment of shares 股份分配 514;!Q4K  
allowable 可获宽免；免税的 aN.Phn:  
allowable business loss 可扣除的营业亏损 c>I^SY(r%  
allowable expenses 可扣税的支出 IX-ir  
allowance 免税额；津贴；备抵；准备金 BjJ+~R  
allowance for debts 债项的免税额 cp[k[7XGD  
allowance for depreciation by wear and tear 耗损折旧免税额 8W#whK2El  
allowance for funeral expenses 殡殓费的免税额 (0^u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :)bm+xWFF  
allowance for repairs and outgoings 修葺及支出方面的免税额 is`le}$^y  
allowance to debtor 给债务人的津贴 5y@JMQSO  
alteration of capital 资本更改 =eYrz@,  
alternate trustee 候补受托人 aA=qel  
amalgamation 合并 "]`!#5j^WP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?/NxZ\  
ambit of charges 征税范围；收费范围 '%kk&&3'  
amended valuation 经修订的估值 RBiDU}j  
American Commodities Exchange 美国商品交易所 GtbIw  
American Express Bank Limited 美国运通银行 entO"~*EX  
American Stock Exchange 美国证券交易所 C2FewsRz  
amortization 摊销 s4t>/.;x  
amount due from banks 存放银行同业的款项 :rwF5
 
amount due from banks abroad 存放海外银行同业的款项 "5]GEzM3O  
amount due from holding companies 控股公司欠款 ^O4.$4t|  
amount due from local banks 存放本港银行同业的款项 2,'m]`;GNr  
amount due to banks 银行同业的存款 r=<,`_@Y  
amount due to banks abroad 海外银行同业的存款 p
)d'yj  
amount due to holding companies 控股公司存款 S_aml  
amount due to local banks 本港银行同业的存款 03[(dRK>=  
amount due to outport banks 外埠银行同业的存款 TDA+ rl  
amount for note issue 发行纸币的款额 :jgwp~l  
amount of bond 担保契据的款额 =p:D_b  
amount of consideration 代价款额 D.4=4"qMi  
amount of contribution 供款数额 #~ UG9@a  
amount of indebtedness 负债款额 p-r}zc9@  
amount of principal of the loan 贷款本金额 b4i=eI8  
amount of rates chargeable 应征差饷数额 ^#p Su  
amount of share capital 股本额 *r$(lf  
amount of sums assured 承保款额 StA5h+[m  
amount of variation 变动幅度 $ ^m_M.1  
amount of vote 拨款数额 jbGP`b1_  
amount payable 应付款额 KE6[u*\  
amount receivable 应收款额 H/YZwDx,i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Il>!C\hU  
analysis 分析 ,J~kwJ$
L  
ancillary risk 附属风险 cl30"WK!  
annual account 周年帐目；周年帐目报表；年度决算；年结 td&W>(
3d  
annual accounting date 年结日期 ~M2w&g;1  
annual allowance 每年免税额；年积金；年度津贴；年津 z^O>'9#
 
annual balance 年度余额 80LKxA;5N  
annual disposable income 每年可动用收入 b\F(.8  
annual estimates 周年预算 Mo0+"`
   
annual fee 年费 C]p3,G,oN  
annual general meeting 周年大会 u.gnvdU  
annual growth rate 年增率；每年增长率 OcwD<Xy  
annual long-term supplement 长期个案每年补助金 S~/zBFo-  
annual pensionable emolument 可供计算退休金的年薪 }LN +V~  
annual report 年报 bwS1YGb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :dLfM)8}  
annual return 周年报表；周年申报表；每年报税表格 *dL!)+:d  
Annual Return Rules 《周年报表规则》 E_MGejm@  
annual review of consumer prices 每年消费物价回顾 G(EiDo&  
annual roll-forward basis 逐年延展方式 xm6cn\
e  
annual salary 年薪 8$BZbj%?hx  
annual statement 年度报表；年度决算表 ZV$qv=X  
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 /9QI^6&SX  
annuitant 年金受益人 7lqj"
o(  
annuity 年金 DI"mi1ObE  
annuity contract 年金合约 Rku9? zf^  
annuity on human life 人寿年金 A90oX1l  
antecedent debt 先前的债项 "(>P=  
ante-dated cheque 倒填日期支票 ,GA2K .:#  
anticipated expenditure 预期开支 8.ll]3))  
anticipated net profit 预期纯利 udMDE=1~L  
anticipated revenue 预期收入 V \,Z (  
anti-inflation measure 反通货膨胀措施 _t_X`  
anti-inflationary stance 反通货膨胀立场 mvyqCOp0  
apparent deficit 表面赤字 VZ5EV'D8!  
apparent financial solvency 表面偿债能力 j ~:Dr  
apparent partner 表面合伙人 m$Lq#R={Z  
application for personal assessment 个人入息课税申请书 }1f@>'o  
application of fund 资金应用 T&  
application to release as liquidator and to destruct the books of accounts and documents 51u8.%{4  
申请免除清盘人职务及毁灭帐簿与文件 l}
A8  
appointed actuary 委任精算师 .;8T*  
appointed auditor 委任核数师；委任审计师 9#IKb:9k  
appointed trustee 委任的受托人 al.~[T-O+  
appointer 委任人 w(zlHj  
apportioned pro rata 按比例分摊 S~.:B2=5K  
apportionment 分配；分摊 nb9qVuAGU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^w/_hY!4/  
apportionment formula 分摊方程式 <O>1Y09C/  
apportionment of estate duty 遗产税的分摊 A
]id*RtY  
appraisal 估价；评估 *tC]Z&5  
appreciable growth 可观增长 Y9F!HM-`  
appreciable impact 显着影响 KWq7M8mq  
appreciable increase 可观增长 K3Zc>QL{  
appreciation 增值；升值 hiZE8?0+~N  
appreciation against other currencies 相对其他货币升值 eQbDs_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q90eB6G0g  
appreciation tax 增值税 Mhc!v, D$  
appropriation 拨款；拨用；拨付 (iXo\y`z  
appropriation account 拨款帐目 N:[22`NP  
Appropriation Bill 拨款法案 T0J"Wr>WY  
appropriation-in-aid system 补助拨款办法 M.iR5Uh  
approved assets 核准资产 i Tg?JoE2  
approved basket stock 认可一篮子证券 VHGOVH,  
approved budget 核准预算 Hr |De8#f  
approved charitable donation 认可慈善捐款 l8/ tR  
approved charitable institution 认可慈善机构 2| $  
approved currency 核准货币；认可货币 m
f^=tZ  
approved estimates 核准预算 B`3RyM"J@  
approved estimates of expenditure 核准开支预算 /ldE (!^n  
approved overseas insurer 核准海外保险人 0wU8PZ Nj  
approved overseas trust company 核准海外信托公司 $@<qaR{t\  
approved pooled investment fund 核准汇集投资基金 8.3888  
approved provident fund scheme 认可公积金计划 B#9rqC  
approved provision 核准拨款 ^R',P(@oL  
approved redeemable share 核准可赎回股份 -]\cUQ0  
approved regional stock 认可地区性证券 (\}>+qS[  
approved retirement scheme 认可退休金计划 c%9wI*l  
approved subordinated loan 核准附属贷款 sS/#)/B  
arbitrage 套戥；套汇；套利 @.T(\Dq^  
arbitrageur 套戥者；套汇者 `OO=^.-u  
arbitrary amount 临时款项 @5+ JXD  
arrangement 措施；安排；协定 &(UVS0=Dp,  
arrears 欠款 K<'L7>s3lA  
arrears of pay 欠付薪酬 |-GmWSK_  
arrears of revenue 逾期未收税款；逾期未收的帐项 mZDL=
p  
articles of association 组织章程；组织细则；组织章程细则 yNMnByg3?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _R-[*ucq  
ascertainment of profit 确定利润 L5=Tj4`  
"Asia Clear" “亚洲结算系统” {KYbsD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 m`l3@Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >Ng7q?h   
Asian Development Fund [ADF] 亚洲发展基金 , v,mBYaU  
Asian dollar bond 亚洲美元债券 <8nl}^d5  
Asian dollar market 亚洲美元市场 ~?TG
SD@(  
Asian dollar rate 亚洲美元利率 7714}%Z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ta^l1]9.*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 chv0\k"'  
asked price 沽盘；喊价；索价；卖方报价 N% /if  
assessable income 应评税入息 *vqlY[2Ax  
assessable loss 应评税亏损 `oQ)qa_  
assessable profit 应评税利润 V~ph1Boz2  
assessable value 应评税值 @|kBc.(]  
assessed profit 估定利润 >Q':+|K}  
assessed value 经评估价值 jkw:h0hX  
assessment 评税；评定；估价；评税单 <+ 0cQq=2  
assessment number 评税编号；估价编号 \W$bOp  
assessment of additional tax 补加税评税 ENW>bS8e`  
assessment of performance 业绩评估；实绩评价 "X4L+]"$g  
Assessor 评税主任 ~RGZY/4  
asset price bubbles 资产价格泡沫 p""#Gbwj  
asset-backed securities 具资产保证的证券 ~Vq<nkWS  
assets accretion 资产增值 e]R`B}vO  
assets and liabilities 资产与负债 \-3\lZ3qj  
assets betterment statement 资产递增表；资产改进表 V9q
Za  
assets lending 实物放款；有抵押贷款 )2t!= ua  
assets of the company passing on the death 死者去世时转移的公司资产 foY=?mbL  
assets pledged as security for liabilities 用作负债抵押的资产 c^0YuBps[  
assets portfolio 资产投资组合 gn"Y?IZ?  
assets price 资产价格 {?tK]g#  
assets quality 资产质素 9i4!^DM_  
assets realization 资产变现 DtkY;Yl  
assets refinancing arrangement 资产再集资安排 ?0k(wiF  
assets securitization 资产证券化 DrE +{Spm  
assets situated outside Hong Kong 在香港以外地方的资产 2K?~)q&t*  
assets stripping 削减资产；拆卖资产 *c'nPa$+|S  
assets value 资产值 j.UQLi&`  
assignee 承让人 pMZKF=  
assignment 转让；转让书；转让契 ^~~&[wY  
assignment of interest 权益转让 8l,`~jvU!*  
assignment of letters patent and trade mark 专利证书及商标转让 h#a;(F4_7  
assignment of property 物业转让；物业转让书 pUtd_8  
assignment right 转让权 *PQu9>1w  
assignor 转让人 + <AD  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 3Jt_=!qlo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^wesuW@=  
associate member 附属会员 m>dZ n  
associated body corporate 相联法人团体 :.5l9Ci4  
associated company 相联公司；联属公司 za{z2#aJ  
associated corporation 相联法团 Us4J[MW<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 34S|[PXd  
公认会计师公会〔英国〕 7-a[W  
Association of Futures Exchange Brokers 香港期货经纪协会 ($a ?zJr  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 zs#s"e:jeR  
association of underwriters 承保人组织 h'Tn&2r6  
assumption of control 接管 Q|40 8EM  
assurance 担保；保险；转易；转易书 X"QIH|qx-  
assurance of interest 权益的转易 0uX"KL]Elf  
at 19XX price 按一九ＸＸ年价格计算 sjh>i>t  
at a discount 按赔价计算；按贴水价格计算；打折扣 P(OgT/7A  
at a premium 按溢价计算；按升水价格计算 &6!~Q,;K-  
at call 通知付款；按通知  z.fh4p  
at constant market price 按固定市价计算 %JmRJpCvR  
at constant price 按固定价格计算 _ 4:@+{  
at cost 按成本计算 QP/6N9/  
at current market price 按当时市价计算；按现时市价计算 [^wEKRt&  
at current price 按当时价格计算；按现时价格计算 _hP siZY9  
at factor cost 按要素成本计算；按生产要素成本计算 N[e QT
 
at money-of-the-day price 按付款当日价格计算 cBICG",TA  
at or better 按指定或较佳价位〔买卖指令〕 r(sQI# P  
at par 按面值计算；平价 "-aak )7w  
at sight 见票即付 JNhHQvi\  
at the close 按收市盘 HU
[a b  
at the opening 按开市盘 \~V ZY  
attestation 见证；见证条款 9=,^^,q  
at-the-money option 平价期权 !e~Yp0gX#  
attorney 受权人；受托代表人 K:PzR,nn  
attornment 新拥有人承认书 Z9cg,#(D  
attributable profit 可归属利润 [e1kfw  
attributable share value 可归属股份价值 Hg)5c!F7  
Auckland Stock Exchange 奥克兰证券交易所 l#7].-/  
auction 拍卖 GdZ_  
auctioneer 拍卖商 z@!zQ Vp  
audit 审计；核数 m)G=4kK52-  
Audit Commission 审计署 RQ?T~ASs  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /18Z4TA  
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〕 R#j-Z#/"  
audit review 帐目审查 aoNTRJc$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2+KOUd&jS  
audited account 审计帐目；经审计的帐目 <~aQ_l  
audited annual account 经审计的周年帐目 eL)* K>T  
audited balance sheet 经审计的资产负债表 'qD5  
auditor 核数师；核数主任；审计师 ogN/zIU+VA  
auditor's certificate 核数师证明书；审计师证明书 zqEMR>px  
auditor's report 核数师报告；审计师报告 Uh.XL=wY  
Aussie bond 澳元债券 e">$[IhXtV  
austerity budget 紧缩预算 M%=V vE.I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 C)^FRnb  
Australia All Ordinaries Index 澳洲所有普通股票指数 :uM2cc^  
Australian Dollar [AUD] 澳元 vIBVp  
Australian Options Market 澳大利亚期权市场 Jvi"K  
Australian Securities Commission 澳洲证券事务监察委员会 c&zZsJ"~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !]bXHT&!R  
Australian Stock Exchange 澳大利亚证券交易所 "=~P&Mi_  
Austrian Schilling [ATS] 奥地利先令 D>& ;K{!  
authentication 认证；鉴证 Vp3 9`m-W  
authority to purchase 委托购买证；委购书 eF8!}|*N  
authorization 认可；核准；授权；授权书 )9_jr(s  
authorization by direction 指示授权 ]TTX<R ZLr  
authorization by instruction 指令授权 0,)Ao8  
authorization by warrant 令状授权 _
ED,DM  
authorization of unit trust 单位信托的认可 HVb9YU+  
authorized agent 指定代理人 h&|wqna  
authorized capital 法定资本 }z/;^``  
authorized clerk 出市员 ucm3'j  
authorized dealer 认可交易商 Lo,z7"8  
authorized financial institution 认可财务机构 hK=\O)  
authorized fund 认可基金  ESOuDD2<  
authorized fund house 获授权的基金公司；认可基金公司 r,p6J7/lfS  
authorized institution 认可机构 nquKeH  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *SkUkqP9z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gv=mz,z  
authorized insurer 获授权保险人；获认可承保人 '&L;y  
authorized investment 特准投资项目 6T%5vg_};'  
authorized person 获授权人 Y.$InQ gL  
authorized representative 获授权代表 J"w!Q\_  
authorized share capital 法定股本 ]h (TZu  
automated quotation system 自动报价系统 u7|{~D&f  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [BS3y`c  
自动交易系统〔香港期货交易所有限公司〕 y^; =+Z  
automatic adjustment mechanism 自动调整机制 uA;3R\6?  
automatic adjustment system 自动调整系统 wK8/`{B9  
Automatic Clearing House 自动票据交换所 \=+s3p5N  
automatic exchange rates accumulation system 自动化汇率累集系统 \ iL&Aq}BO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @_0g "Ul  
automatic teller machine [ATM] 自动柜员机 lD09(|`  
autopay 自动转帐 D .3Q0a6  
available assets 可用资产 C]aa^_Ldd-  
available fiscal reserve 现存财政储备 yHW=,V.  
available profit 可用利润 fgFBOpG%Gq  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1jZ:@M:  
average 平均；平均数；海损 rI&GM |  
average basic salary 平均基本薪金 rl)(4ad=  
average consumer expenditure 平均消费开支；一般消费开支 w>I>9O}(`  
average cost 平均成本 riI0k{  
average cost of land production 增辟土地平均成本 Z<a6U 3  
average daily turnover 平均每日成交额 4)=LOGW  
average daily wage rate 平均每日工资率 TQ&%SMCn  
average expenditure pattern 平均开支模式 hq9b  
average growth rate 平均增长率 yhr\eiJ@6  
average net fixed assets 固定资产平均净值 7 q<UJIf  
average of relatives 相对价格平均数 )>LQ{X.  
average price 平均价格 t1HUp dHY  
average propensity to consume 平均消费倾向；一般消费倾向 @aR! -}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 02X~' To"  
average rate 平均率 *AXu_^^  
average revenue 平均收入；平均收益 a/+tsbw  
average stock 平均库存；平均存货 k4_Fn61J/  
average yearly rent 平均年租 "s$v?voo  
avoidance of double taxation 避免双重课税 1Giy|;2/  
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 R!xs;|]  
b:7;zOtF  
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