一些有用的会计术语(也不知道发的地方对不对)A

A: "iU}]e0  
A share Ａ股；甲类股份 D$bIo"  
abatement of tax 减税；减扣免税额 hv8P4"i v  
ABN AMRO Bank N.V. 荷兰银行 VG,u7A*Z#  
above-the-line expenditure 线上项目支出；经常预算支出 zoOaVV&1  
above-the-line receipt 线上项目收入；经常预算收入 >?6&c  
ABSA Asia Limited 南非联合亚洲有限公司 Fe]B&n  
absolute change 绝对数值变更 x*?x=^I{  
absolute expenditure 实际开支 ,17hGKM  
absolute guideline figure 绝对准则数字 : y5<go8e  
absolute interest 绝对权益 kBYNf =  
absolute order of discharge 绝对破产解除令 Hj:r[/  
absolute profit margin 绝对利润幅度 oN{Z+T :  
absolute value 实值；绝对值 L1ieaKw  
absolutely vested interest 绝对既得权益 lmfi  
absorbed cost 已吸收成本；已分摊成本 I3,= 0z  
absorption 吸收；分摊；合并 @$LWWTr;  
absorption rate 吸收率；摊配率；分摊率 5D_fXfx_|  
ACB Finance Limited 亚洲商业财务有限公司 Sg6"WV{<  
acceptable form of reciprocity 合理的互惠条件 V#cqRE3XNi  
acceptable rate 适当利率；适当汇率 x
/;buW-  
acceptance agreement 承兑协议 ]T;EdK-  
acceptance for honour 参加承兑 Z7_m)@%;kk  
acceptor 承兑人；接受人；受票人 JS*m65e  
acceptor for honour 参加承兑人 um4yF*3b9  
accident insurance 意外保险 LXEfPLS  
Accident Insurance Association of Hong Kong 香港意外保险公会 &K/ya7  
accident insurance scheme 意外保险计划 qjf[zF  
accident year basis 意外年度基准 mH Ic f{RG  
accommodation 通融；贷款 dZi(&s  
accommodation bill 通融票据；空头票据 '[C.|)"  
accommodation party 汇票代发人 H2um|6>  
account balance 帐户余额；帐户结余 F{eU";D  
account book 帐簿 G`\f  
account collected in advance 预收款项 Xb{ [c+.  
account current book 往来帐簿 ^j"
.  
account of after-acquired property 事后取得的财产报告 L5#P[cHzz  
account of defaulter 拖欠帐目 E_8\f_%wK  
account payable 应付帐款 blTo5NLX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |g #K]v  
account receivable 应收帐款 ^go7_y  
account receivable report 应收帐款报表 :E>HE,1b+  
account statement 结单；帐单；会计财务报表 5e$~)
fL  
account title 帐户名称；会计科目 F8;dKyT?q  
accountant's report 会计师报告 dl~%MWAVb  
Accountant's Report Rules 会计师报告规则 e XfZ5(na  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7VMvF/ap]u  
Accounting Arrangements 《会计安排》 u86"Y^d#  
accounting basis 会计基础 g>dA$h%  
accounting by Official Receiver 破产管理署署长呈交的帐目 *M$0J'-B
Q  
Accounting Circular 《会计通告》 c0hwc1kv-  
accounting class 会计类别 n@U n  
accounting date 记帐日期；会计结算日期 f}1&HI8r  
accounting for money 款项核算 (*oL+ef-C  
Accounting Officer 会计主任 l-ct?T_@  
accounting period 会计报告期；会计期 _~*,m#uxJ  
accounting policy 会计政策；会计方针 N5i+3&  
accounting practice 会计惯例 Dh5X/y  
accounting principle 会计准则 AwslWkd=  
accounting record 会计记录 \/1<E?Q f  
accounting report 会计报告 Td G!&:>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T}"6wywM  
Accounting Society of China 中国会计学会 D3)zk@N  
accounting statement 会计报表 6(G?MW.  
accounting system 会计制度；会计系统 Gi "941zVl  
accounting transaction 会计事项；帐务交易 <L`"!~Q  
accounting treatment 会计处理 J2j U4mR  
accounting year 会计年度 i{ \%e  
accretion 增值；添加 \'9PZ6q{  
accrual 应计项目；应累算数目 R,|d`)T  
accrual basis 应计制；权责发生制 G(~;]xNW+  
accrual basis accounting 应计制会计；权责发生制会计 r8,romE$  
accrue 应累算；应计 nWMmna.5  
accrued benefit 应累算利益 <o+<H  
accrued charges 应计费用 ~ug= {b  
accrued cumulative preference share dividend 应累算的累积优先股股息 Nk
p)Ax&  
accrued expenses 应累算费用 6S+U&Ce\  
accrued interest payable 应付利息；应计未付利息 " t7M3i_  
accrued interest receivable 应收利息；应计未收利息 LxpuhvIO  
accrued right 累算权益 xA9:*>+>  
accruing profit 应累算的利润 >lBD<;T  
accumulated fiscal reserve 累积财政储备 (HSgEs1d  
accumulated profit 累积利润；滚存溢利 #{=;NuP  
accumulated reserve 累积储备 x-?{E
  
accumulation of surplus income 累积收益盈余 DSt]{fl`P  
acquired assets 既得资产 nzmDA6d  
acquisition 收购；购置；取得 jcI&w#re  
acquisition cost 购置成本 :dLAs@z  
acquisition expenses 购置费用 cIp D~0\  
acquisition of 100% interest 收购全部股权 /r-aPJX  
acquisition of control 取得控制权 * 1Od-3  
acquisition of fixed assets 购置固定资产 uPRQU+  
acquisition of shell “买壳” Ay !G1;  
acquisition price 收购价 @DZB9DDR  
act of God 天灾 CT1ja.\;  
acting partner 执事合伙人 2At
LyN'.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (ZY@$''  
active partner 积极参与的合伙人 V^\8BVw  
active trading 交投活跃 j%y$_9a7  
actual circulation 实际流通 6$ Gep  
actual cost 实际成本 40|,*wi  
actual expenditure 实际开支；实际支出 <
x&%
~6j  
actual income 实际入息；实际收入；实际收益 Tp0b
S  
actual market 现货市场 5cEcTJL[C  
actual price 现货价；实际价格 VMCLHpSfW  
actual profit 实际利润 ({NAMc*  
actual quotation 实盘；实际价位；实际报价 kiRa+w:  
actual year basis 按实际年度计算 jS]><rm  
actuals 实货 =IUUeFv +r  
actuarial investigation 精算调查 _>v<(7  
actuarial principle 精算原则 fgBM_c&9T  
actuarial report 精算师报告 c7M%xGrP  
Actuarial Society of Hong Kong 香港精算学会 !w H'b  
actuarial valuation 精算师估值 C#H:-Q&  
actuary 精算师 i| ZceX/  
ad referendum agreement 暂定协议；有待覆核的协定 mWyqG*-Hb  
ad valorem duty 从价税；按值征税 #vzEu
)Ul  
ad valorem duty system 从价税制 !YP@m~  
ad valorem fee 从价费 H_0/f8GwnG  
ad valorem tariff 从价关税 *FmTy|  
additional allowance 额外免税额 |U_]vMq  
additional amount for unexpired risk 未过期风险的额外款额 IN,(yaC  
additional assessable profit 补加应评税利润 v$=QA:!U  
additional assessment 补加评税 Y;)dct  
additional commitment 额外承担 Dc+'<"  
additional commitment vote 额外承担拨款 <a[Yk 2
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]>+PnP35G  
additional dependent parent allowance 供养父母额外免税额 Z*])6=2Q  
additional provision 额外拨款 $DZHQH  
additional stamp duty 附加印花税 J@OB`2?Zv  
additional tax 补加税罚款；补加税款 H<QT3RF2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J7v|vjI  
adjudged bankrupt 被裁定破产 MSV2ip3  
adjudicated bankrupt 裁定破产人 A.D{.a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =+x yI  
adjudication of bankruptcy 裁定破产；宣告破产 [Tnsr(Z  
adjudication of insolvency 裁定无力偿还债务 kFQ8 y~>y}  
adjusted actual 经调整的实数；调整后的实数 z Nl ,  
adjusted current assets 经调整的流动资产；调整后的流动资产 J!5v~<v?-  
adjusted figure 经调整的数字；调整后的数额 P<Zh XN'  
adjusted liabilities 经调整的负债；调整后的负债 lw :`M2P,  
adjusted loss 经调整的亏损；调整后的亏损 MCT'Nw@A  
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 qVdwfT{1J  
adjusted profit 经调整的利润；调整后的利润 B}eA\O4}I  
adjusted surplus 经调整的盈余额；调整后的盈余额 UK{irU|\  
adjusted value 经调整的价值；调整后的价值 F {B\kq8  
adjustment 调整；修订；理算〔保险〕 |Xw/E)jA  
adjustment centre 调剂中心 '}rRzD:  
adjustment lag 调整过程的时间差距；调整时差 t#S<iBAZ  
adjustment mechanism 调整机制 ay %KE=*v  
adjustment of loss 亏损调整 1-PoZ[p-R  
adjustment process 调整过程；调整程序 $-c!W!H  
adjustment range 调整幅度 {<5ybbhLV  
administered exchange rate 受管制汇率 W;1|+6x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wP57Pf0  
administration expenses 行政费用 [j"9rO" +  
administration fee 手续费；行政费 *#TYqCc+g  
administration in bankruptcy 破产管理 jM&r{^(  
administration order 遗产管理令 >5wx+n)/)  
administrator 管理人；遗产管理人 DaH?@Q
 
administrator of the estate 遗产管理人 gZEi]/8_  
admission of debt 债项承认书 5"/J^"!h  
admission of proof 接纳债权证明 0[F:'_  
advance 放贷款项；垫付款项；预支款项；预付款项 fS:1^A2,  
advance account 暂支帐目；预付款帐户 @m?QR(LJ  
advance compensation 预付补偿金 !I\!;b  
advance from shareholder 股东垫款 Y $u9%0q|?  
advance pending reimbursement 预支以待日后付还 k
6kM'e3V  
advanced economy 先进经济体系 \3Q&~j  
advancement 预付；预付财产 o0ZM[0@j  
advances warrant 垫款令 Sggq3l$Qc  
advancing 贷出 0oh]61gC  
adverse balance 逆差 E0/mSm"(T  
adverse exchange 逆汇 Z--@.IYoJ  
advertisement addressed to shareholders 在报章刊登的致股东通告 #UtFD^h  
advice for collection 托收通知书 `y+
-H|%?  
advice of drawing 提款通知书；汇票通知书 WO6/X/#8b  
advice of payment 付款通知 $HG}[XD?  
Advisory Committee [Securities and Futures Commission] {} Bf  
谘询委员会〔证券及期货事务监察委员会〕 uHIiH@S  
Advisory Committee on Diversification 经济多元化谘询委员会 KIeT!kmDl  
affidavit 誓章；遗产申报誓章 5*\\J&H  
affidavit of no receipt 述明无收款的誓章 {ls+dx/  
affiliate 联号；联营公司；附属公司 {}o>{&X  
affiliated company 附属公司；联号；联营公司 W[[bV  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >3gi yeJ  
affordability 负担能力 GdVhK:<>  
African Development Bank [AfDB] 非洲开发银行 j,d*?'X  
after-acquired property 事后取得的财产 )>7%pz  
after-hours dealing 市后交易 o&hIHfZri  
after-tax profit 税后盈利；税后利润；税后溢利 Jd,)a#<j  
agency agreement 代理协议 f1PN|  
agency expenses 代理机构的开支 >\ u<&>i  
agency fee 代理费 }YOL"<,:o  
Agency Law 《代理法》 ~Z ~v  
agent 代理人；承销人 1 ^g t1o  
agent of company 公司代理人 `mH %!{P  
agent's fee 代理人费；经纪费 f(D_FTTO  
aggregate 总计；总数；总体数字 l/
y]nw  
aggregate amount 总款额；总额 IZ3{>NV  
aggregate assets and liabilities 总体资产与负债 muW!xY  
aggregate at constant price 按固定价格计算的总体数字 Ro=AADv@  
aggregate demand 总需求 $ \*` }Y  
aggregate gross position 总持仓量 ?4CNkk=v  
aggregate limit 总限额 Cv)/7vyB8  
aggregate of salaries tax 合计薪俸税 "7d-z<^n  
aggregate performance 总体表现；总体业绩 z^nvMTC  
aggregate supply 总体供应 NA$zd(  
aggregate surplus 总盈余 j%V["?)  
aggregate total 整体总额 )c/Fasfg[P  
aggregate value 总值；合计价值 8wH.et25k  
aggregated basis 合计基准 "&Qctk`<P  
aggregated net chargeable income 合计应课税入息实额 ?8,%
LIQ?  
aggregation 合并计算；合计；总和 rC_*sx r^  
aggregation of incomes of husband and wife 夫妇入息合并计算 g`k?AM\  
aggregation of property 财产的总和 a4gi,pz$
]  
agio 差价；贴水 pbHsR^  
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》 O;HY%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GO! uwo:  
《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》 fWGOP~0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3E^M?N2oc  
《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》 T88Y qI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QIB>rQCceo  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 IgL_5A  
agreement for a settlement 授产协议 xKOq[d/8  
agreement for assignment 转让协议 CY?G*nS?iK  
agreement for sale 售卖协议；买卖协议 zHfP+(ah  
agreement for sale and purchase 买卖协议 v=I|O%  
agreement for the payment of interest 支付利息协议 JM.XH7k  
agreement for the repayment of money 还款协议 'rb'7=z5  
agreement of reinsurance 再保险协议 RE3Z%;'  
Agricultural Bank of China 中国农业银行 2h {q h  
air passenger departure tax 飞机乘客离境税 E3/:.t  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9^F2$+T[:  
airport tax 机场税 8iC:xcN3  
alcohol duty 酒精税 2WvN2"f3  
alienation 让与；让渡；转让 w'7R4  
alimony 生活费；赡养费 m+$ @'TbP  
All Ordinaries Index [AOI] 所有普通股指数 MVCl.o  
all risks 全险；综合险 Uf*EJ1Ei  
All Sales Record for Stock Market 《股票市场成交报告》 ^4v*W;Q  
Allied Capital Resources Limited 新联财务有限公司 L3(^{W]|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1+y"i<3)  
allocation letter 拨款信件 Z
t3}Z4d  
allocation of fund 分配款项；预留款项 ?lCd{14Mkh  
allocation of profit 利润分配；溢利分配 K,xW6DiH  
allocation warrant 拨款令 ~<qt%W?  
allotment 分配；配股 C.!_]Pxs  
allotment notice 股份配售通知；配股通知 [LM^),J?  
allotment of shares 股份分配 \'?#i@O  
allowable 可获宽免；免税的 oh#N 0 0X  
allowable business loss 可扣除的营业亏损 &ogt2<1W  
allowable expenses 可扣税的支出 TB aVW  
allowance 免税额；津贴；备抵；准备金 J?:[$C5  
allowance for debts 债项的免税额 |f2A89  
allowance for depreciation by wear and tear 耗损折旧免税额 YJ7V`Np  
allowance for funeral expenses 殡殓费的免税额 x;BbTBc>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E^ h=!RW{  
allowance for repairs and outgoings 修葺及支出方面的免税额 qW^vz  
allowance to debtor 给债务人的津贴 ?Ce#BwQ>  
alteration of capital 资本更改 Vs0 SXj  
alternate trustee 候补受托人 ":?
T%v>  
amalgamation 合并 {#Q\z>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 farDaS[\VY  
ambit of charges 征税范围；收费范围 ://U^sFL  
amended valuation 经修订的估值 +zOOdSFk.  
American Commodities Exchange 美国商品交易所 e5
v`;(^M  
American Express Bank Limited 美国运通银行 q<=: >?  
American Stock Exchange 美国证券交易所 Xwu.AVsr  
amortization 摊销 {6vEEU  
amount due from banks 存放银行同业的款项 |@VF.)_  
amount due from banks abroad 存放海外银行同业的款项 v$|mo;6  
amount due from holding companies 控股公司欠款 }3/~x  
amount due from local banks 存放本港银行同业的款项 J>S3sP  
amount due to banks 银行同业的存款 *ftC_v@p5  
amount due to banks abroad 海外银行同业的存款 h!]"R<QQdu  
amount due to holding companies 控股公司存款 X.|Ygx  
amount due to local banks 本港银行同业的存款 ;\)=f6N  
amount due to outport banks 外埠银行同业的存款 3-wD^4)O,  
amount for note issue 发行纸币的款额 :9d\Uj,  
amount of bond 担保契据的款额 ZKbDp~  
amount of consideration 代价款额 \ a-CN>  
amount of contribution 供款数额 :pKG\A  
amount of indebtedness 负债款额 o#i ]"  
amount of principal of the loan 贷款本金额 nf%4sIQ*x  
amount of rates chargeable 应征差饷数额 |DG@ht  
amount of share capital 股本额 ]gd/}m)1  
amount of sums assured 承保款额 )q?$
p9  
amount of variation 变动幅度 z)L}ECZh9  
amount of vote 拨款数额 -]"T^wib  
amount payable 应付款额 M StX*Zw  
amount receivable 应收款额 E)'8U
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }B!cv{{  
analysis 分析 qJs[i>P[W  
ancillary risk 附属风险 p%RUHN3G[  
annual account 周年帐目；周年帐目报表；年度决算；年结 oFg'wAO.  
annual accounting date 年结日期 ,r+"7$  
annual allowance 每年免税额；年积金；年度津贴；年津 Etnb3<^[t  
annual balance 年度余额 ?g
}kb  
annual disposable income 每年可动用收入 c]m! G'L_/  
annual estimates 周年预算 F$6?t.@J  
annual fee 年费 eO4)|tW  
annual general meeting 周年大会 Gi$gtLtNh  
annual growth rate 年增率；每年增长率 bejGfc  
annual long-term supplement 长期个案每年补助金 !;}2F
-  
annual pensionable emolument 可供计算退休金的年薪 |+EKF.K  
annual report 年报 L~0& Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $iJnxqn  
annual return 周年报表；周年申报表；每年报税表格 ,w\ wQn>]K  
Annual Return Rules 《周年报表规则》 6Dzs?P  
annual review of consumer prices 每年消费物价回顾 %O) Z  
annual roll-forward basis 逐年延展方式 af>3V(7  
annual salary 年薪 #vnT&FN0[  
annual statement 年度报表；年度决算表 ~Yl$I,  
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 ;h+q  
annuitant 年金受益人 :0Te4UE;P7  
annuity 年金 Ee?;i<u  
annuity contract 年金合约 (:}<xxl  
annuity on human life 人寿年金 zHFTCL>"  
antecedent debt 先前的债项 5RhF+p4  
ante-dated cheque 倒填日期支票 OlcP(  
anticipated expenditure 预期开支 4]BJ0+|mT  
anticipated net profit 预期纯利 wc[c N+p  
anticipated revenue 预期收入 T Oy7?;|=  
anti-inflation measure 反通货膨胀措施 8W{~wg`  
anti-inflationary stance 反通货膨胀立场 G' Hh{_:  
apparent deficit 表面赤字 5~xeO@%I  
apparent financial solvency 表面偿债能力 (|0b7|'T  
apparent partner 表面合伙人 r@$B'CsLj  
application for personal assessment 个人入息课税申请书 8tZ};="F  
application of fund 资金应用 46ChMTt  
application to release as liquidator and to destruct the books of accounts and documents KM5 JZZP  
申请免除清盘人职务及毁灭帐簿与文件 ?M"HX
u  
appointed actuary 委任精算师 IQ{?_'  
appointed auditor 委任核数师；委任审计师 UX}*X`{  
appointed trustee 委任的受托人 =HPu{K$  
appointer 委任人 a/e\vwHLv  
apportioned pro rata 按比例分摊 ;eR{tH /4  
apportionment 分配；分摊 qc-C>Ra  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |BJqy/  
apportionment formula 分摊方程式 x(6vh2#vD  
apportionment of estate duty 遗产税的分摊 #<}kISV0  
appraisal 估价；评估 Y(z}[`2  
appreciable growth 可观增长 33M}>$ZH  
appreciable impact 显着影响 !fZ
LQc  
appreciable increase 可观增长 {y/-:=S)A  
appreciation 增值；升值 \\iK'|5YG  
appreciation against other currencies 相对其他货币升值 (HSw%e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]PVto\B=  
appreciation tax 增值税 RIo'X@zb  
appropriation 拨款；拨用；拨付 Kw*
~W i  
appropriation account 拨款帐目 bA+[{  
Appropriation Bill 拨款法案 V85.DK!  
appropriation-in-aid system 补助拨款办法 *.dKR  
approved assets 核准资产 (,TH~(
"{  
approved basket stock 认可一篮子证券 | XLFV  
approved budget 核准预算 |UZOAGiBg  
approved charitable donation 认可慈善捐款 |KaR n;BM  
approved charitable institution 认可慈善机构 Qi|?d7k0  
approved currency 核准货币；认可货币 vTcZ8|3e  
approved estimates 核准预算 &?}1AQAYg  
approved estimates of expenditure 核准开支预算  V.fp/jhj  
approved overseas insurer 核准海外保险人 @ay|]w  
approved overseas trust company 核准海外信托公司 P8]ORQ6ZF  
approved pooled investment fund 核准汇集投资基金 7<4xtK`+b  
approved provident fund scheme 认可公积金计划 [iXi\Ex  
approved provision 核准拨款 /fC\K_<N  
approved redeemable share 核准可赎回股份 MBv/  
approved regional stock 认可地区性证券 LO}z)j~W  
approved retirement scheme 认可退休金计划 4]u,x`6C  
approved subordinated loan 核准附属贷款 D?J#u;h~f  
arbitrage 套戥；套汇；套利 UGf6i"F  
arbitrageur 套戥者；套汇者 N4+g("  
arbitrary amount 临时款项 cP('@K=p  
arrangement 措施；安排；协定 M%;"c?g  
arrears 欠款 :5<#X8>d  
arrears of pay 欠付薪酬 .J:;_4x  
arrears of revenue 逾期未收税款；逾期未收的帐项 #}j]XWy  
articles of association 组织章程；组织细则；组织章程细则 Avd *~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 H CuK  
ascertainment of profit 确定利润 2@5A&b  
"Asia Clear" “亚洲结算系统” ywe5tU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2moIgJ   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5"e+& zU~f  
Asian Development Fund [ADF] 亚洲发展基金 F%y{% C7l  
Asian dollar bond 亚洲美元债券 QP<FCmt8  
Asian dollar market 亚洲美元市场 ?GfxBZ
WJ  
Asian dollar rate 亚洲美元利率 ip674'bq7R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jB/V{Y#y9@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6
*V8k%H  
asked price 沽盘；喊价；索价；卖方报价 }2mI*"%)\u  
assessable income 应评税入息 GM77Z.Y  
assessable loss 应评税亏损 Q.>/*8R;  
assessable profit 应评税利润 5d(qtFH1  
assessable value 应评税值 ef,F[-2^o  
assessed profit 估定利润 Ki63Ox^O  
assessed value 经评估价值 ^K/G5  
assessment 评税；评定；估价；评税单 ofl'G]/$+  
assessment number 评税编号；估价编号 _4Ii5CNNU  
assessment of additional tax 补加税评税 ~Q_F~0y  
assessment of performance 业绩评估；实绩评价 'me:Zd  
Assessor 评税主任 LAos0bc)w\  
asset price bubbles 资产价格泡沫 .c|9..Cq=  
asset-backed securities 具资产保证的证券 N@}gLBf  
assets accretion 资产增值 ]p}#NPe5  
assets and liabilities 资产与负债 AO^]>/7ed  
assets betterment statement 资产递增表；资产改进表 oM2|]ew)  
assets lending 实物放款；有抵押贷款 *n;>p_#  
assets of the company passing on the death 死者去世时转移的公司资产 ` )]lUvR  
assets pledged as security for liabilities 用作负债抵押的资产 tz3]le|ml  
assets portfolio 资产投资组合 QWQ!Ak  
assets price 资产价格 WySNL#>a  
assets quality 资产质素 4xpj<  
assets realization 资产变现 h9U+%=^O  
assets refinancing arrangement 资产再集资安排 #[Z<=i~C  
assets securitization 资产证券化 RpULm1b  
assets situated outside Hong Kong 在香港以外地方的资产 t+j
IHo  
assets stripping 削减资产；拆卖资产 hO%Y{Gg  
assets value 资产值 we }#Ru*  
assignee 承让人  Hl!1h%  
assignment 转让；转让书；转让契 G}s;JJax  
assignment of interest 权益转让 Q^vGj</u  
assignment of letters patent and trade mark 专利证书及商标转让 {GAsFnZk  
assignment of property 物业转让；物业转让书 $>EqH?EQ  
assignment right 转让权 \A ;^ UxG  
assignor 转让人 C1n??Y[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ZHb7+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F@Pem  
associate member 附属会员 R2SBhs,+R  
associated body corporate 相联法人团体 4Sqvhz  
associated company 相联公司；联属公司 \I:UC %  
associated corporation 相联法团 P`z7@9*j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (2cGHYU3N<  
公认会计师公会〔英国〕 ktU9LW~  
Association of Futures Exchange Brokers 香港期货经纪协会 n}+wd9J*!2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?-4OfGN  
association of underwriters 承保人组织 2$iw/r  
assumption of control 接管 QZ#3Bn%B5  
assurance 担保；保险；转易；转易书 :l4^iSf  
assurance of interest 权益的转易 cxL,]27Bu  
at 19XX price 按一九ＸＸ年价格计算 s87 a%  
at a discount 按赔价计算；按贴水价格计算；打折扣 RFhU#  
at a premium 按溢价计算；按升水价格计算 <` #,AVH  
at call 通知付款；按通知 MPqY?KF  
at constant market price 按固定市价计算 m9%yR"g9  
at constant price 按固定价格计算 sw[<VsxjR  
at cost 按成本计算 4$..r4@  
at current market price 按当时市价计算；按现时市价计算 w4NZt|>5j;  
at current price 按当时价格计算；按现时价格计算 |&9tU  
at factor cost 按要素成本计算；按生产要素成本计算 l.sm~/  
at money-of-the-day price 按付款当日价格计算 ]~$c~*0g  
at or better 按指定或较佳价位〔买卖指令〕 gv`%Z8u(  
at par 按面值计算；平价 U`:lAG  
at sight 见票即付 8u4gx<;O  
at the close 按收市盘 q$bHO  
at the opening 按开市盘 i?lX,9%  
attestation 见证；见证条款 Y"r3i]  
at-the-money option 平价期权 zUe#Wp[  
attorney 受权人；受托代表人 Tw?P
p8'  
attornment 新拥有人承认书 Rd`{qW  
attributable profit 可归属利润 =7*oC  
attributable share value 可归属股份价值 Dm&lSWW`/  
Auckland Stock Exchange 奥克兰证券交易所 e6Wl7&@6  
auction 拍卖 f S(^["*G  
auctioneer 拍卖商 2=i+L z^  
audit 审计；核数 ": mCZUt  
Audit Commission 审计署 ]kyle3#-~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] pHq{S;R2G  
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〕 YhEiN. ~  
audit review 帐目审查 =c :lS&B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >ly&+3S  
audited account 审计帐目；经审计的帐目 R~U2/6V  
audited annual account 经审计的周年帐目 ]|H]9mys98  
audited balance sheet 经审计的资产负债表 &z7N\n  
auditor 核数师；核数主任；审计师 
.;]YJy  
auditor's certificate 核数师证明书；审计师证明书 9OE_?R0c!  
auditor's report 核数师报告；审计师报告 l=Vowx.$2f  
Aussie bond 澳元债券 n
C-c8
y  
austerity budget 紧缩预算 dY/|/eOt<K  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %iHyt,0v2  
Australia All Ordinaries Index 澳洲所有普通股票指数 iuvtj]/  
Australian Dollar [AUD] 澳元 WiPM <'  
Australian Options Market 澳大利亚期权市场 }Z~pfm_S  
Australian Securities Commission 澳洲证券事务监察委员会 8Sd?b5|G~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 " 8~f  
Australian Stock Exchange 澳大利亚证券交易所 V#n?&-{V  
Austrian Schilling [ATS] 奥地利先令 .Y=Z!Q  
authentication 认证；鉴证 K8e4ax  
authority to purchase 委托购买证；委购书 ]L5Z=.z&  
authorization 认可；核准；授权；授权书 AJJ%gxqGq  
authorization by direction 指示授权 >FK)p   
authorization by instruction 指令授权 S-H-tFy\\  
authorization by warrant 令状授权 S jC)6mo  
authorization of unit trust 单位信托的认可 yHa:?u6  
authorized agent 指定代理人 wz*)L (pP  
authorized capital 法定资本 |H3?ox*  
authorized clerk 出市员 oyi7YRvwd  
authorized dealer 认可交易商 e<ism?WG  
authorized financial institution 认可财务机构 (h'$3~  
authorized fund 认可基金 O=4ceEmz  
authorized fund house 获授权的基金公司；认可基金公司 3G:NZ)p  
authorized institution 认可机构 wj5qQ]WC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2zmQp  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S)Ub/`f{s  
authorized insurer 获授权保险人；获认可承保人 b |o`Q7Hj  
authorized investment 特准投资项目 yg-L^`t+B5  
authorized person 获授权人 %zIl_/s  
authorized representative 获授权代表

S'v V"  
authorized share capital 法定股本 6Zl.Lh  
automated quotation system 自动报价系统 8AC.2v?_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %_%f#S  
自动交易系统〔香港期货交易所有限公司〕 KoxGxHz^Y3  
automatic adjustment mechanism 自动调整机制 {="Su{i}}  
automatic adjustment system 自动调整系统 Ppi-skT  
Automatic Clearing House 自动票据交换所 2l\D~ y  
automatic exchange rates accumulation system 自动化汇率累集系统 7g4M/?H}K  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 rU2YMghE  
automatic teller machine [ATM] 自动柜员机 R &1mo  
autopay 自动转帐 [~Z'xY y  
available assets 可用资产 $Hl+iF4j<  
available fiscal reserve 现存财政储备 l&e5_]+%  
available profit 可用利润 ? bUpK  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]%WD} 4e  
average 平均；平均数；海损 ]ft~OqLg!  
average basic salary 平均基本薪金 E'Fv *UA  
average consumer expenditure 平均消费开支；一般消费开支 N4Fy8qU;  
average cost 平均成本 ci{9ODN  
average cost of land production 增辟土地平均成本 FBwncG$]F*  
average daily turnover 平均每日成交额 X+'^Sp  
average daily wage rate 平均每日工资率 TCEXa?,L  
average expenditure pattern 平均开支模式 b}}1TnS)  
average growth rate 平均增长率 ^R8U-V8:  
average net fixed assets 固定资产平均净值 JYVxdvq1  
average of relatives 相对价格平均数 {{4p{  
average price 平均价格 1b %T_a  
average propensity to consume 平均消费倾向；一般消费倾向 {YO%JTQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 p'uqh e X  
average rate 平均率 8f6;y1!;  
average revenue 平均收入；平均收益 R|Q_W X  
average stock 平均库存；平均存货 GWA!Ab'<U  
average yearly rent 平均年租 mv9E{m  
avoidance of double taxation 避免双重课税 6Mf3)o2  
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 U_ ?elz\  
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