一些有用的会计术语(也不知道发的地方对不对)A

A: v8`)h<:W?  
A share Ａ股；甲类股份 M5Twulz/w  
abatement of tax 减税；减扣免税额 h1 D#,  
ABN AMRO Bank N.V. 荷兰银行 aumXidbS  
above-the-line expenditure 线上项目支出；经常预算支出 o,sw[  
above-the-line receipt 线上项目收入；经常预算收入 T"GuE[?a  
ABSA Asia Limited 南非联合亚洲有限公司 /@H2m\vBX  
absolute change 绝对数值变更 joN}N}U  
absolute expenditure 实际开支 Z{w{bf1&A  
absolute guideline figure 绝对准则数字 "k${5wk#Fl  
absolute interest 绝对权益 [?$|   
absolute order of discharge 绝对破产解除令 Gkr^uXNg#  
absolute profit margin 绝对利润幅度 ?"aj&
,q+  
absolute value 实值；绝对值 iZy
`5  
absolutely vested interest 绝对既得权益 L8~nx}UP5
 
absorbed cost 已吸收成本；已分摊成本 O&:0mpRZ  
absorption 吸收；分摊；合并 7Pc0|Z/  
absorption rate 吸收率；摊配率；分摊率 w$5N6  
ACB Finance Limited 亚洲商业财务有限公司 {xC C
UU  
acceptable form of reciprocity 合理的互惠条件 'ZHu=UT7_  
acceptable rate 适当利率；适当汇率 WLAJqmC]  
acceptance agreement 承兑协议 >Ufjmm${  
acceptance for honour 参加承兑 ; -R
hI
_  
acceptor 承兑人；接受人；受票人 W].P(A
>m  
acceptor for honour 参加承兑人 ,Dz2cR6  
accident insurance 意外保险
x,Cc$C~YP  
Accident Insurance Association of Hong Kong 香港意外保险公会 `FImi9%F  
accident insurance scheme 意外保险计划 IKK<D'6  
accident year basis 意外年度基准 @J~y_J{  
accommodation 通融；贷款 
G@)I  
accommodation bill 通融票据；空头票据 )6
?.; B  
accommodation party 汇票代发人 !_`T8pJ`  
account balance 帐户余额；帐户结余 vl@t4\@3  
account book 帐簿 1]@}+H  
account collected in advance 预收款项 9@yP;{Q  
account current book 往来帐簿 p0.?R  
account of after-acquired property 事后取得的财产报告 n(Up?_  
account of defaulter 拖欠帐目 $l&&y?()  
account payable 应付帐款 ~?}/L'q!b  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (/_Q r2KfC  
account receivable 应收帐款 P#H#@:/3  
account receivable report 应收帐款报表 @Y>3-,o,S  
account statement 结单；帐单；会计财务报表 +fhyw{  
account title 帐户名称；会计科目 |7Q8WjCQ{m  
accountant's report 会计师报告 R0<ka[+  
Accountant's Report Rules 会计师报告规则 n;"4`6L~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z#!xqIg0  
Accounting Arrangements 《会计安排》 7[-jr;v  
accounting basis 会计基础 v.1= TBh  
accounting by Official Receiver 破产管理署署长呈交的帐目 (oxe\Qk  
Accounting Circular 《会计通告》 'D-#,X C  
accounting class 会计类别 r2T?LO0N{  
accounting date 记帐日期；会计结算日期 34C ^vBp  
accounting for money 款项核算
hh"0z]  
Accounting Officer 会计主任 W4CI=94  
accounting period 会计报告期；会计期 $/C<^}A  
accounting policy 会计政策；会计方针 71tMX[x  
accounting practice 会计惯例 ]tZ5XS  
accounting principle 会计准则 #{0DpSzE5  
accounting record 会计记录 81_3{OrE<  
accounting report 会计报告 D,eJR(5I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Snt=Hil`  
Accounting Society of China 中国会计学会 H/V%DO  
accounting statement 会计报表 uz4mHyS6  
accounting system 会计制度；会计系统 4C/8hsn  
accounting transaction 会计事项；帐务交易
xgR*j  
accounting treatment 会计处理 v%<_Mh  
accounting year 会计年度 Za!c=(5  
accretion 增值；添加 DuvP3(K  
accrual 应计项目；应累算数目 BH0rT})  
accrual basis 应计制；权责发生制 SEchF"KJQF  
accrual basis accounting 应计制会计；权责发生制会计 BHmA*3?  
accrue 应累算；应计 W7A'5  
accrued benefit 应累算利益 4Sg!NPuu7&  
accrued charges 应计费用 l7{hq}@;cC  
accrued cumulative preference share dividend 应累算的累积优先股股息 +>qBK}`  
accrued expenses 应累算费用 "tIf$z  
accrued interest payable 应付利息；应计未付利息 savz>E&  
accrued interest receivable 应收利息；应计未收利息 :,q3?l6  
accrued right 累算权益 Q]xW}5 /  
accruing profit 应累算的利润 QBsDO].J<  
accumulated fiscal reserve 累积财政储备 w#mnGD  
accumulated profit 累积利润；滚存溢利 [/uKo13  
accumulated reserve 累积储备 |V9%@ Y?  
accumulation of surplus income 累积收益盈余 ,H[AC}z2X  
acquired assets 既得资产 0D#!!r ;  
acquisition 收购；购置；取得 &`L5UX  
acquisition cost 购置成本 s*CKFEb#  
acquisition expenses 购置费用 )+t5G>yKK  
acquisition of 100% interest 收购全部股权 :=L[kzX  
acquisition of control 取得控制权 !P Gow  
acquisition of fixed assets 购置固定资产 H5RHA^p|  
acquisition of shell “买壳” Y)u}+Yg  
acquisition price 收购价 SbnVU[  
act of God 天灾 3}:pD]`h  
acting partner 执事合伙人 C6"!'6 W  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _z4rx  
active partner 积极参与的合伙人 ]|`gTD6  
active trading 交投活跃 jPU#{Wo#  
actual circulation 实际流通 L7Oytdc<  
actual cost 实际成本 /#G"'U/  
actual expenditure 实际开支；实际支出 l!AZ$IV  
actual income 实际入息；实际收入；实际收益 3`9*Hoy0c  
actual market 现货市场 .`'SL''c  
actual price 现货价；实际价格 z~ u@N9M  
actual profit 实际利润 !RcAJs'  
actual quotation 实盘；实际价位；实际报价 T (2,iG8  
actual year basis 按实际年度计算 y]jh*KD[  
actuals 实货 '*,4F'  
actuarial investigation 精算调查 j[U0,]  
actuarial principle 精算原则 c?R.SBr,'  
actuarial report 精算师报告 _TPo=}Z  
Actuarial Society of Hong Kong 香港精算学会 jATU b-  
actuarial valuation 精算师估值 H4:TYh  
actuary 精算师 6$6NVq  
ad referendum agreement 暂定协议；有待覆核的协定 ESrWRO f9  
ad valorem duty 从价税；按值征税 X3m?zQbhv  
ad valorem duty system 从价税制 Na~_=3+a  
ad valorem fee 从价费 wO!hVm,Ta  
ad valorem tariff 从价关税 Y!7P>?)`,X  
additional allowance 额外免税额 k(qQvn  
additional amount for unexpired risk 未过期风险的额外款额 Wq9s[)F"Z  
additional assessable profit 补加应评税利润 ?^ErrlI_  
additional assessment 补加评税 #P9VX5Tg  
additional commitment 额外承担 !F<
?he<U  
additional commitment vote 额外承担拨款 Awh"SUOh0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =h_gj >  
additional dependent parent allowance 供养父母额外免税额 &\X;t|  
additional provision 额外拨款 {H+?DMh  
additional stamp duty 附加印花税 W"-nzdAJ5  
additional tax 补加税罚款；补加税款 CXQ
?P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8S02 3  
adjudged bankrupt 被裁定破产 `2fuV]FW  
adjudicated bankrupt 裁定破产人 E7h}0DX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wKeqR$  
adjudication of bankruptcy 裁定破产；宣告破产  yY| .  
adjudication of insolvency 裁定无力偿还债务 o7T|w~F~R  
adjusted actual 经调整的实数；调整后的实数 ,){0y%c#y  
adjusted current assets 经调整的流动资产；调整后的流动资产 G2^DukK.  
adjusted figure 经调整的数字；调整后的数额 |"-,C}O  
adjusted liabilities 经调整的负债；调整后的负债 y*(YZzF  
adjusted loss 经调整的亏损；调整后的亏损 v4zd x)  
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 _N:h&uw  
adjusted profit 经调整的利润；调整后的利润 ^]DWrmy  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;?o C=c  
adjusted value 经调整的价值；调整后的价值 /r%+hS  
adjustment 调整；修订；理算〔保险〕 P&tK}Se^V  
adjustment centre 调剂中心 j
FXU xf  
adjustment lag 调整过程的时间差距；调整时差 ``<1Lo@  
adjustment mechanism 调整机制 `l+SJLyJ%  
adjustment of loss 亏损调整 `SwnKg  
adjustment process 调整过程；调整程序 "n6Y^  
adjustment range 调整幅度 31*6 ;(  
administered exchange rate 受管制汇率 'oHR4O*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "P{&UwMmh  
administration expenses 行政费用 r9Z/y*q  
administration fee 手续费；行政费 fEjW7 c  
administration in bankruptcy 破产管理 %yMzgk[u  
administration order 遗产管理令 *[5  
administrator 管理人；遗产管理人 `aUp&8{  
administrator of the estate 遗产管理人 *e6|SZ &3  
admission of debt 债项承认书 |u{QI3#'  
admission of proof 接纳债权证明 Pp/{
keEye  
advance 放贷款项；垫付款项；预支款项；预付款项 v/czW\z  
advance account 暂支帐目；预付款帐户 ]1&9~TL  
advance compensation 预付补偿金 RF)B4D-W  
advance from shareholder 股东垫款 88>Uu!M=f  
advance pending reimbursement 预支以待日后付还 1,j9(m2  
advanced economy 先进经济体系 4iz&"~&1  
advancement 预付；预付财产 x
5SQ+7  
advances warrant 垫款令 V8yX7yx  
advancing 贷出 a+/|O*>#  
adverse balance 逆差 %d0S-.  
adverse exchange 逆汇 ^eW.hNg  
advertisement addressed to shareholders 在报章刊登的致股东通告 fqb$_>3Ol  
advice for collection 托收通知书 v)yimIHzo  
advice of drawing 提款通知书；汇票通知书 "Cc"y* P  
advice of payment 付款通知 =.E(p)fz  
Advisory Committee [Securities and Futures Commission] ge?-^s4M  
谘询委员会〔证券及期货事务监察委员会〕 3~</lAm;  
Advisory Committee on Diversification 经济多元化谘询委员会 v$G*TR<2  
affidavit 誓章；遗产申报誓章 $-]setdY  
affidavit of no receipt 述明无收款的誓章 wWw/1i:|'  
affiliate 联号；联营公司；附属公司 g&TCff  
affiliated company 附属公司；联号；联营公司 DH9?2)aR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 LH#LBjOZk  
affordability 负担能力 Q)BoWd  
African Development Bank [AfDB] 非洲开发银行 o'7ju~0L  
after-acquired property 事后取得的财产 ?0NSjK5ma  
after-hours dealing 市后交易 Sqf.#}u<=  
after-tax profit 税后盈利；税后利润；税后溢利 .p9h$z^  
agency agreement 代理协议 "IG$VjgcB  
agency expenses 代理机构的开支 W<91m*  
agency fee 代理费 j{R|]SjW2H  
Agency Law 《代理法》 9!HMQ  
agent 代理人；承销人 ^Cn]+0G#C8  
agent of company 公司代理人 j!MA]0lTM  
agent's fee 代理人费；经纪费 kQd[E-b7  
aggregate 总计；总数；总体数字 d4>-a^)V  
aggregate amount 总款额；总额 N#['fg'  
aggregate assets and liabilities 总体资产与负债 zXPJ;^Xxa  
aggregate at constant price 按固定价格计算的总体数字 "!Oh#Vf  
aggregate demand 总需求 |akC  
aggregate gross position 总持仓量
pZ~>l=-  
aggregate limit 总限额 J5p!-N`NS  
aggregate of salaries tax 合计薪俸税 R}X_2""  
aggregate performance 总体表现；总体业绩 &@utAuI  
aggregate supply 总体供应 gDNTIOV  
aggregate surplus 总盈余 J s<MJ4r>/  
aggregate total 整体总额 fyq]M_5  
aggregate value 总值；合计价值 H.8CwsfP  
aggregated basis 合计基准 9=~H6(m>  
aggregated net chargeable income 合计应课税入息实额 N"1x]1'  
aggregation 合并计算；合计；总和 RrU~"P1C  
aggregation of incomes of husband and wife 夫妇入息合并计算 k\&IFSp  
aggregation of property 财产的总和 <<On*#80w  
agio 差价；贴水 0rJ\
e  
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》 Ya&\ly /i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <6b\i5j  
《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》 V@n
(v\F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <fsn2[V:B%  
《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》 iC|6roO!jk  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QjjJtKz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 y~c4:*L3  
agreement for a settlement 授产协议 >)J47j7{c  
agreement for assignment 转让协议 h}`&]2|]  
agreement for sale 售卖协议；买卖协议 PP[)h,ZL*  
agreement for sale and purchase 买卖协议 q8xc70: R  
agreement for the payment of interest 支付利息协议 yCkW2p]s,K  
agreement for the repayment of money 还款协议
%{
~mk[d3  
agreement of reinsurance 再保险协议 -?w v}o  
Agricultural Bank of China 中国农业银行 %Di7u- x  
air passenger departure tax 飞机乘客离境税 ds$\vSd  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :KV,:13`D  
airport tax 机场税 'x,GI\;?  
alcohol duty 酒精税 E}b>7L&w  
alienation 让与；让渡；转让 W3{<e"  
alimony 生活费；赡养费 iWN.3|r  
All Ordinaries Index [AOI] 所有普通股指数 9CK\tx&  
all risks 全险；综合险 E0)mI)RW.  
All Sales Record for Stock Market 《股票市场成交报告》 ),p
]n  
Allied Capital Resources Limited 新联财务有限公司 f-v ND'@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *fvI.cKiGP  
allocation letter 拨款信件 3w^J"O/T  
allocation of fund 分配款项；预留款项 ^,Y~M_=  
allocation of profit 利润分配；溢利分配 ^W[B[Y<k  
allocation warrant 拨款令 ghobu}wuF  
allotment 分配；配股 oY2?W  
allotment notice 股份配售通知；配股通知 kLPO+lg+  
allotment of shares 股份分配 K!-&Zv  
allowable 可获宽免；免税的 %YvSHh;c  
allowable business loss 可扣除的营业亏损 *4hOCQ[  
allowable expenses 可扣税的支出 \p@nH%@v  
allowance 免税额；津贴；备抵；准备金 }Cmj(k`~  
allowance for debts 债项的免税额 |+;KhC  
allowance for depreciation by wear and tear 耗损折旧免税额 'tV"^KQHI  
allowance for funeral expenses 殡殓费的免税额 dJQ }{,+6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mWN1Q<vn,l  
allowance for repairs and outgoings 修葺及支出方面的免税额 *@G(3 n  
allowance to debtor 给债务人的津贴 0'%+X|  
alteration of capital 资本更改 cfC;eRgq~  
alternate trustee 候补受托人 g3|Y$/J7P  
amalgamation 合并 ^E<~zO=Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )0n29  
ambit of charges 征税范围；收费范围 #}t1   
amended valuation 经修订的估值
(J^Lqh_  
American Commodities Exchange 美国商品交易所 <^*+8{*  
American Express Bank Limited 美国运通银行 +6#%P  
American Stock Exchange 美国证券交易所 Mdltzy=)L  
amortization 摊销 w*6!?=jP  
amount due from banks 存放银行同业的款项 ,p*ntj{  
amount due from banks abroad 存放海外银行同业的款项 59Tg"3xB<  
amount due from holding companies 控股公司欠款 *3F /Ft5  
amount due from local banks 存放本港银行同业的款项 [!:-m61  
amount due to banks 银行同业的存款 `hK>bHj  
amount due to banks abroad 海外银行同业的存款 =N*%f%  
amount due to holding companies 控股公司存款 NDe[2  
amount due to local banks 本港银行同业的存款 @ yg|OA}  
amount due to outport banks 外埠银行同业的存款 Z}LOy^TL  
amount for note issue 发行纸币的款额 @\6nXf  
amount of bond 担保契据的款额 7>t$<J  
amount of consideration 代价款额 e}?1T7NPG]  
amount of contribution 供款数额 s`Be#v  
amount of indebtedness 负债款额 vh. Wm?
qQ  
amount of principal of the loan 贷款本金额 *,pZ fc  
amount of rates chargeable 应征差饷数额 `b^#quz  
amount of share capital 股本额 oA!5dpNhU  
amount of sums assured 承保款额 - 5o<Q'(  
amount of variation 变动幅度 k}I5x1>&  
amount of vote 拨款数额 `uNvFlP  
amount payable 应付款额 H)j[eZP  
amount receivable 应收款额 _>jrlIfc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;9p#xW6  
analysis 分析 =q"w2b&  
ancillary risk 附属风险 [$1: &!(!  
annual account 周年帐目；周年帐目报表；年度决算；年结 {m_A1D/_  
annual accounting date 年结日期 RWh9&O:6'  
annual allowance 每年免税额；年积金；年度津贴；年津 J3lG"Ww  
annual balance 年度余额 iL7-4Lv#  
annual disposable income 每年可动用收入 9
&O#+FU  
annual estimates 周年预算 aeuf, #  
annual fee 年费 VW{aUgajO  
annual general meeting 周年大会 <4l.
s  
annual growth rate 年增率；每年增长率 Qr|N)  
annual long-term supplement 长期个案每年补助金
^Hz  
annual pensionable emolument 可供计算退休金的年薪 h\D_  
annual report 年报 y"|K |QT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t`<}UWAH+  
annual return 周年报表；周年申报表；每年报税表格 teq^xTUF[  
Annual Return Rules 《周年报表规则》 #514a(6  
annual review of consumer prices 每年消费物价回顾 pIZLGsu[  
annual roll-forward basis 逐年延展方式 r6F{
 
annual salary 年薪 ,<0Rf  
annual statement 年度报表；年度决算表 e'k;
A{Oh  
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 ueWR/  
annuitant 年金受益人 ibZt2@GB)I  
annuity 年金 pPiYPfs  
annuity contract 年金合约 TZ&4  
annuity on human life 人寿年金 n=<NFkeX  
antecedent debt 先前的债项 |dl0B26x  
ante-dated cheque 倒填日期支票 "t(1tWO1o  
anticipated expenditure 预期开支 !F0rd9  
anticipated net profit 预期纯利 + AcKB82  
anticipated revenue 预期收入 ?o(ZTlT  
anti-inflation measure 反通货膨胀措施 Aj8l%'h[  
anti-inflationary stance 反通货膨胀立场 njy~  
apparent deficit 表面赤字 >zPO>.?h7T  
apparent financial solvency 表面偿债能力 K;<NBnH  
apparent partner 表面合伙人 >u9id>+  
application for personal assessment 个人入息课税申请书 Ax5mP8S  
application of fund 资金应用 O3^98n2  
application to release as liquidator and to destruct the books of accounts and documents ^[X|As2  
申请免除清盘人职务及毁灭帐簿与文件 m%e^&N#%6r  
appointed actuary 委任精算师 KXoL,)Hl  
appointed auditor 委任核数师；委任审计师 'h!h!  
appointed trustee 委任的受托人 ULp)T`P  
appointer 委任人 %|:;Ti  
apportioned pro rata 按比例分摊 7af?E)}v  
apportionment 分配；分摊 Y=P9:unG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mv/IMO0rR  
apportionment formula 分摊方程式 GN:Ru|n  
apportionment of estate duty 遗产税的分摊 s jL
*I  
appraisal 估价；评估 763E 6,7  
appreciable growth 可观增长 NqiB8hZ~  
appreciable impact 显着影响 JwN}Jm  
appreciable increase 可观增长 wb(*7 &eP:  
appreciation 增值；升值 nuf@}W>y  
appreciation against other currencies 相对其他货币升值 Q  `e~MD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >:w?
qEaE  
appreciation tax 增值税 jgk{'_ j  
appropriation 拨款；拨用；拨付 `FZ(#GDF  
appropriation account 拨款帐目 K)<Wm,tON  
Appropriation Bill 拨款法案 b\SXZN)Be  
appropriation-in-aid system 补助拨款办法 {c v;w  
approved assets 核准资产 6V'wQqJ  
approved basket stock 认可一篮子证券 QRsqPh&-  
approved budget 核准预算 ;Ri 3#*a=  
approved charitable donation 认可慈善捐款 ~v.jZ/h  
approved charitable institution 认可慈善机构 ~mN g[]  
approved currency 核准货币；认可货币 ?ada>"~GR_  
approved estimates 核准预算 @+}rEe_(  
approved estimates of expenditure 核准开支预算 JfI aOhKs]  
approved overseas insurer 核准海外保险人 .o-0aBG  
approved overseas trust company 核准海外信托公司 qg^(w fI  
approved pooled investment fund 核准汇集投资基金 @rPI$ia1~  
approved provident fund scheme 认可公积金计划 I#i?**  
approved provision 核准拨款 e%PCe9  
approved redeemable share 核准可赎回股份 mDb-=[W5  
approved regional stock 认可地区性证券 Jz~+J*r;]A  
approved retirement scheme 认可退休金计划 =}~NRmmF  
approved subordinated loan 核准附属贷款 I["F+kt^^  
arbitrage 套戥；套汇；套利 e(?:g@]-r  
arbitrageur 套戥者；套汇者 6?53q e  
arbitrary amount 临时款项 GLo\q:5A  
arrangement 措施；安排；协定 0L!er%GM  
arrears 欠款 4fu'QZ(}  
arrears of pay 欠付薪酬  5Waw?1GL  
arrears of revenue 逾期未收税款；逾期未收的帐项 Wr]O  
articles of association 组织章程；组织细则；组织章程细则 oUl=l}qnD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5,F;j<F  
ascertainment of profit 确定利润 ~Y\QGuT  
"Asia Clear" “亚洲结算系统” <\>+~p,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @)9REA(
U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Jb(
DJ-&  
Asian Development Fund [ADF] 亚洲发展基金 77+|#<J  
Asian dollar bond 亚洲美元债券 /uK)rG F  
Asian dollar market 亚洲美元市场 Bs_S.JP<`  
Asian dollar rate 亚洲美元利率 [?;`x&y~y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 TcR=GR*cJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X7e>Z)l  
asked price 沽盘；喊价；索价；卖方报价 qIB>6bv#x  
assessable income 应评税入息 q!ee g  
assessable loss 应评税亏损 MzG5u<D  
assessable profit 应评税利润 1v;'d1Hg
;  
assessable value 应评税值
$8jaapNm@  
assessed profit 估定利润 :9(3h"  
assessed value 经评估价值 `2>XH:+7F  
assessment 评税；评定；估价；评税单  `>%-  
assessment number 评税编号；估价编号 7;^((.]ln  
assessment of additional tax 补加税评税 {?w"hjy  
assessment of performance 业绩评估；实绩评价 MKomq  
Assessor 评税主任 E|Q{]&$;Z"  
asset price bubbles 资产价格泡沫 S  <2}8D  
asset-backed securities 具资产保证的证券 AnRlH  
assets accretion 资产增值 :_>\DJ'>  
assets and liabilities 资产与负债 L_E^}^1!  
assets betterment statement 资产递增表；资产改进表 x
cHen/4X  
assets lending 实物放款；有抵押贷款 D0f*eSXE{  
assets of the company passing on the death 死者去世时转移的公司资产 Y [4vRzc  
assets pledged as security for liabilities 用作负债抵押的资产 4S'[\ZJO  
assets portfolio 资产投资组合 #]@9qPyn  
assets price 资产价格 cZ^wQ5=  
assets quality 资产质素 5(423"(y  
assets realization 资产变现 Ud$Q0m&  
assets refinancing arrangement 资产再集资安排 ]
)eOa%  
assets securitization 资产证券化 U9x4j_.q  
assets situated outside Hong Kong 在香港以外地方的资产 9H>BWjS  
assets stripping 削减资产；拆卖资产 g8KY`MBnC&  
assets value 资产值 ,g%o  
assignee 承让人 w-r_H!-  
assignment 转让；转让书；转让契 Ft3I>=f{  
assignment of interest 权益转让 BlL|s=dlQV  
assignment of letters patent and trade mark 专利证书及商标转让 w2k<)3 g~  
assignment of property 物业转让；物业转让书 DUqJ y*F(  
assignment right 转让权 w nWgy4:  
assignor 转让人 j+$M?Z^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 oE$hqd s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 hXNH"0VCV  
associate member 附属会员 RV}GK L>gn  
associated body corporate 相联法人团体 ;{Xy`{Cg!  
associated company 相联公司；联属公司 F{;; :  
associated corporation 相联法团 Ky *DfQA  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] h(_P
9E[g  
公认会计师公会〔英国〕 \WcB9  
Association of Futures Exchange Brokers 香港期货经纪协会 [ne" T  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +)zDA:2Wa"  
association of underwriters 承保人组织 [$^A@bqk  
assumption of control 接管 s\_l=v3  
assurance 担保；保险；转易；转易书 `{DG;J03[  
assurance of interest 权益的转易 yji>*XG  
at 19XX price 按一九ＸＸ年价格计算 ?<! nm&~  
at a discount 按赔价计算；按贴水价格计算；打折扣 $.wA?`1aSk  
at a premium 按溢价计算；按升水价格计算 o/WC@!wg K  
at call 通知付款；按通知 !Ri r&gF  
at constant market price 按固定市价计算 {H+?z<BF<  
at constant price 按固定价格计算 J,RDTXqn  
at cost 按成本计算 !I~C0u  
at current market price 按当时市价计算；按现时市价计算 n3'dLJH|  
at current price 按当时价格计算；按现时价格计算 lw s(/a*c  
at factor cost 按要素成本计算；按生产要素成本计算 EA6t36|TX  
at money-of-the-day price 按付款当日价格计算 +GYS26  
at or better 按指定或较佳价位〔买卖指令〕 W+.{4K  
at par 按面值计算；平价 inZi3@h)T  
at sight 见票即付 jM]d'E?ZLA  
at the close 按收市盘 ALfiR(!  
at the opening 按开市盘 A?DB#-z.r  
attestation 见证；见证条款 xkM] J)C  
at-the-money option 平价期权 T(JuL<PB  
attorney 受权人；受托代表人 oKRFd_r+  
attornment 新拥有人承认书 alc]  
attributable profit 可归属利润 DKTD Z*  
attributable share value 可归属股份价值 %
MbyKz:X  
Auckland Stock Exchange 奥克兰证券交易所 t-!m vx9Z  
auction 拍卖 G,=F<TnI'  
auctioneer 拍卖商 
Hng!'  
audit 审计；核数 ocwE_dR{  
Audit Commission 审计署 9qr UM`z$g  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Z^*NnL.'  
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〕 )yrAov\z*  
audit review 帐目审查 2 Kla8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ssf+b!e]  
audited account 审计帐目；经审计的帐目 MQJ%He"  
audited annual account 经审计的周年帐目 3"Yif  
audited balance sheet 经审计的资产负债表 0yz~W(tsm  
auditor 核数师；核数主任；审计师 S7CV w,2  
auditor's certificate 核数师证明书；审计师证明书 'l|R5   
auditor's report 核数师报告；审计师报告 XMw.wQ'?  
Aussie bond 澳元债券 Ny^'IUu  
austerity budget 紧缩预算 ~r&D6Y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 TY~Vi OC  
Australia All Ordinaries Index 澳洲所有普通股票指数 +;dXDZ2  
Australian Dollar [AUD] 澳元 q? 9GrwL8F  
Australian Options Market 澳大利亚期权市场
]IS;\~  
Australian Securities Commission 澳洲证券事务监察委员会 1[s0Lz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 iX%n0i  
Australian Stock Exchange 澳大利亚证券交易所 > ws!5q  
Austrian Schilling [ATS] 奥地利先令 @cIgxp  
authentication 认证；鉴证 LWD#a~  
authority to purchase 委托购买证；委购书 nv)))I\  
authorization 认可；核准；授权；授权书 w.uK?A>W,  
authorization by direction 指示授权 hg8Be6G<  
authorization by instruction 指令授权 &\^rQi/tf  
authorization by warrant 令状授权 U-g9C.  
authorization of unit trust 单位信托的认可 yUe+":7k.  
authorized agent 指定代理人 =Dk7RKoHF  
authorized capital 法定资本 ?mU\ N0o  
authorized clerk 出市员 3;l"=#5  
authorized dealer 认可交易商 Xk,>l6vc  
authorized financial institution 认可财务机构 /zT`Y=1  
authorized fund 认可基金 /c#l9&,  
authorized fund house 获授权的基金公司；认可基金公司 ! Mo`^t  
authorized institution 认可机构 LG&5VxT=,<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |
` "?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2m"_
z  
authorized insurer 获授权保险人；获认可承保人 \ha-"Aqze3  
authorized investment 特准投资项目 )7Ixz1I9g  
authorized person 获授权人 W5Zqgsy($F  
authorized representative 获授权代表 Xa,\E
EmQ  
authorized share capital 法定股本 Kam]Mn'  
automated quotation system 自动报价系统 @5E,:)T*wR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^N-'xy  
自动交易系统〔香港期货交易所有限公司〕 #\ #3r  
automatic adjustment mechanism 自动调整机制 7"cv|6y|  
automatic adjustment system 自动调整系统 H^ BYd%-  
Automatic Clearing House 自动票据交换所 xA #H0?a]  
automatic exchange rates accumulation system 自动化汇率累集系统 >f$NzJ}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [zh"x#AyI  
automatic teller machine [ATM] 自动柜员机 rwgsXS8W6  
autopay 自动转帐 ,Sg33N?  
available assets 可用资产 opD-vDa h  
available fiscal reserve 现存财政储备 bX2"89{  
available profit 可用利润 3m=2x5{L  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~O03Sit-  
average 平均；平均数；海损 v{y{sA  
average basic salary 平均基本薪金 J(s;$PG  
average consumer expenditure 平均消费开支；一般消费开支 'N6
S}w7  
average cost 平均成本 $r
79n-  
average cost of land production 增辟土地平均成本 /oL8;:m  
average daily turnover 平均每日成交额 K5`Rk"s  
average daily wage rate 平均每日工资率 Jhy(x1%  
average expenditure pattern 平均开支模式 OipqoI2  
average growth rate 平均增长率 ,@.EpbB  
average net fixed assets 固定资产平均净值 VLdB_r3lQ  
average of relatives 相对价格平均数 IzUo0D*@  
average price 平均价格 &{z<kmc$6  
average propensity to consume 平均消费倾向；一般消费倾向 P^i.La,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @Y-TOCadT  
average rate 平均率 0^&!6R  
average revenue 平均收入；平均收益 2|{V,!/cvG  
average stock 平均库存；平均存货 l r~gG3  
average yearly rent 平均年租 hs(W;tR@W  
avoidance of double taxation 避免双重课税 ;LMWNy4  
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 s'u(B]E  
( u`W!{1\  
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