一些有用的会计术语(也不知道发的地方对不对)A

A: @
5@{Es1u  
A share Ａ股；甲类股份 Hx/Vm`pRyX  
abatement of tax 减税；减扣免税额 c+M@{EbuN  
ABN AMRO Bank N.V. 荷兰银行 J0)WRn"h  
above-the-line expenditure 线上项目支出；经常预算支出 F"0jr7  
above-the-line receipt 线上项目收入；经常预算收入 DppvUiQB!a  
ABSA Asia Limited 南非联合亚洲有限公司 >t<R6f_Q0  
absolute change 绝对数值变更 qpH-P8V   
absolute expenditure 实际开支 rTiuQdvo  
absolute guideline figure 绝对准则数字 J#;m)5[ a%  
absolute interest 绝对权益 <6@NgSFz'  
absolute order of discharge 绝对破产解除令 x,*t/nzR  
absolute profit margin 绝对利润幅度 .4)P=*  
absolute value 实值；绝对值 %;B'>$O  
absolutely vested interest 绝对既得权益 sOH
AW*+  
absorbed cost 已吸收成本；已分摊成本 6Kc7@oO~  
absorption 吸收；分摊；合并 NOr*+N\  
absorption rate 吸收率；摊配率；分摊率 -Z&{$J  
ACB Finance Limited 亚洲商业财务有限公司  2x J5  
acceptable form of reciprocity 合理的互惠条件 Xg#([}b  
acceptable rate 适当利率；适当汇率 TKydOw@P"  
acceptance agreement 承兑协议 (Q}ijwj  
acceptance for honour 参加承兑 BPs &  
acceptor 承兑人；接受人；受票人 J)&
+y;.  
acceptor for honour 参加承兑人 ,>%r|YSJ)  
accident insurance 意外保险 *iN]#)3>  
Accident Insurance Association of Hong Kong 香港意外保险公会 t/BiZo|zl  
accident insurance scheme 意外保险计划 I:7,CV  
accident year basis 意外年度基准 13@| {H CB  
accommodation 通融；贷款 ! yUKNR  
accommodation bill 通融票据；空头票据 Z- Ae'ym  
accommodation party 汇票代发人 m1Z8SM+  
account balance 帐户余额；帐户结余 ~ a&j4E  
account book 帐簿 bg. KkJMrR  
account collected in advance 预收款项 {v'Fg  
account current book 往来帐簿 /[T8/7;_l  
account of after-acquired property 事后取得的财产报告 TBp5xz`  
account of defaulter 拖欠帐目 #gT^hl5/  
account payable 应付帐款 
4T^WRS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R63d `W  
account receivable 应收帐款 nvs7s0@Fqe  
account receivable report 应收帐款报表 a5S/ O;ry  
account statement 结单；帐单；会计财务报表 B{KD ]  
account title 帐户名称；会计科目 fYPU'"hzG  
accountant's report 会计师报告 4hz,F/ I  
Accountant's Report Rules 会计师报告规则 ?
m^7O_1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ';V+~pi  
Accounting Arrangements 《会计安排》 3c6)  
accounting basis 会计基础 6>A8#VT  
accounting by Official Receiver 破产管理署署长呈交的帐目 LA Vgf>  
Accounting Circular 《会计通告》 nxRrmR}F  
accounting class 会计类别 (R,n`x2^  
accounting date 记帐日期；会计结算日期 mMWNUkDq  
accounting for money 款项核算  ]bSt[  
Accounting Officer 会计主任 e5]0<s$  
accounting period 会计报告期；会计期 kniMXeiu  
accounting policy 会计政策；会计方针 ]TOY_K8"z#  
accounting practice 会计惯例 Q{-r4n|b  
accounting principle 会计准则 jX,~iZ_B  
accounting record 会计记录 fs12<~+z  
accounting report 会计报告 A1;t60z+q>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nClU5  
Accounting Society of China 中国会计学会 Agf!6kh  
accounting statement 会计报表 FvP1;E  
accounting system 会计制度；会计系统 @vh>GiR){  
accounting transaction 会计事项；帐务交易 wQ.zj`?$(  
accounting treatment 会计处理 Uij$ eBN  
accounting year 会计年度 K`<P^XJr  
accretion 增值；添加 GUXX|W[6  
accrual 应计项目；应累算数目 xFnMXht  
accrual basis 应计制；权责发生制 F,:VL*.5kJ  
accrual basis accounting 应计制会计；权责发生制会计 sl 5wX  
accrue 应累算；应计 +w5?{J  
accrued benefit 应累算利益 2>s;xZ@/'R  
accrued charges 应计费用 ugP R)tDfM  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?A>-_B  
accrued expenses 应累算费用 *k$&Hcr$  
accrued interest payable 应付利息；应计未付利息 i9"1  
accrued interest receivable 应收利息；应计未收利息 \_'pUp22  
accrued right 累算权益 9-SXu lgu  
accruing profit 应累算的利润 &YMj\KmlSg  
accumulated fiscal reserve 累积财政储备 uuB\~ #?T  
accumulated profit 累积利润；滚存溢利 \I]'6N=  
accumulated reserve 累积储备 p}uw-$O  
accumulation of surplus income 累积收益盈余 (*tJCz`Sj  
acquired assets 既得资产 ^"-2fJ  
acquisition 收购；购置；取得 ma~`&\xE  
acquisition cost 购置成本 "$Q Gifb  
acquisition expenses 购置费用 ~Sq >c3Wn  
acquisition of 100% interest 收购全部股权 DK1)9<  
acquisition of control 取得控制权 }OFk.6{{&v  
acquisition of fixed assets 购置固定资产 CcQ|0  
acquisition of shell “买壳” hSH-Ck@Qy  
acquisition price 收购价 'fsOKx4Z  
act of God 天灾 L|?tcic  
acting partner 执事合伙人 %Et]w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -:q7"s-}b  
active partner 积极参与的合伙人 k,& QcYw  
active trading 交投活跃 M}u2aW2]X  
actual circulation 实际流通 /2q%'"x(  
actual cost 实际成本 3]P=co@  
actual expenditure 实际开支；实际支出 ?`$4ZDM  
actual income 实际入息；实际收入；实际收益 |Gi/=[Tp  
actual market 现货市场 7;{F"/A  
actual price 现货价；实际价格 gy.; "W  
actual profit 实际利润 7Jk.U=vY  
actual quotation 实盘；实际价位；实际报价 {`> x"Y5  
actual year basis 按实际年度计算 _6(=0::x  
actuals 实货 -6\9B>qa  
actuarial investigation 精算调查 k,,}N9  
actuarial principle 精算原则 i%2K%5{)$D  
actuarial report 精算师报告 |zE7W  
Actuarial Society of Hong Kong 香港精算学会 Pmb`05\  
actuarial valuation 精算师估值 S"l&=J2dc  
actuary 精算师 teb(\% ,  
ad referendum agreement 暂定协议；有待覆核的协定 >qla,}x  
ad valorem duty 从价税；按值征税 dXhV]
xK  
ad valorem duty system 从价税制 aHw VoT  
ad valorem fee 从价费 KAZz)7  
ad valorem tariff 从价关税 <U*d   
additional allowance 额外免税额 8z&9  
additional amount for unexpired risk 未过期风险的额外款额 s0SB!-Vjm  
additional assessable profit 补加应评税利润 A6VkVJZx  
additional assessment 补加评税 >e%Po,Fg$  
additional commitment 额外承担 <V{BRRx  
additional commitment vote 额外承担拨款 QHK$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 aUV>O`|_  
additional dependent parent allowance 供养父母额外免税额 \JchcQ  
additional provision 额外拨款 n$QFj'  
additional stamp duty 附加印花税 ,bJx| K  
additional tax 补加税罚款；补加税款 &*iiQ3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 tp7fmn*  
adjudged bankrupt 被裁定破产 Uka4iya  
adjudicated bankrupt 裁定破产人 Qi M>59[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 81&!!qhfS  
adjudication of bankruptcy 裁定破产；宣告破产 i2DR}%U  
adjudication of insolvency 裁定无力偿还债务 O?_'6T  
adjusted actual 经调整的实数；调整后的实数 qyto`n7  
adjusted current assets 经调整的流动资产；调整后的流动资产 FB""^IC?W  
adjusted figure 经调整的数字；调整后的数额 G>j/d7  
adjusted liabilities 经调整的负债；调整后的负债 f 36rU  
adjusted loss 经调整的亏损；调整后的亏损 dO2cgY}  
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 +;T%7j"wz  
adjusted profit 经调整的利润；调整后的利润 Z:}^fZP  
adjusted surplus 经调整的盈余额；调整后的盈余额 4(NI-|q0  
adjusted value 经调整的价值；调整后的价值 yd k  
adjustment 调整；修订；理算〔保险〕 @gd-lcMYW  
adjustment centre 调剂中心 4'M#m|V  
adjustment lag 调整过程的时间差距；调整时差 A<&9  
adjustment mechanism 调整机制 HDYf^mcW  
adjustment of loss 亏损调整 kI]1J  
adjustment process 调整过程；调整程序 w[XW>4xK  
adjustment range 调整幅度 <7XdT  
administered exchange rate 受管制汇率 b\?`721BG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .*,ZcO  
administration expenses 行政费用 u4Sa4o  
administration fee 手续费；行政费 V+Z22  
administration in bankruptcy 破产管理 Y:wds=lA  
administration order 遗产管理令 +=O:z *O  
administrator 管理人；遗产管理人 ;iEqa"gO  
administrator of the estate 遗产管理人 2-]m#}zbP  
admission of debt 债项承认书 >z2{D7  
admission of proof 接纳债权证明 U[ed#9l>  
advance 放贷款项；垫付款项；预支款项；预付款项 5g=" #  
advance account 暂支帐目；预付款帐户 (L\tp> E-  
advance compensation 预付补偿金 uBM1;9h  
advance from shareholder 股东垫款 x?k6ek  
advance pending reimbursement 预支以待日后付还 975KRnj  
advanced economy 先进经济体系 *m;L.r`5[  
advancement 预付；预付财产 = #`FXO1C  
advances warrant 垫款令 TS-[
p d  
advancing 贷出 m+L:\mvA  
adverse balance 逆差 *]rV,\z:  
adverse exchange 逆汇 (wTg aV1  
advertisement addressed to shareholders 在报章刊登的致股东通告 !U91  
advice for collection 托收通知书 XjV7Ew^7  
advice of drawing 提款通知书；汇票通知书 FIuKX"XR  
advice of payment 付款通知 tIg_cY_y  
Advisory Committee [Securities and Futures Commission] Zy<0'k%U  
谘询委员会〔证券及期货事务监察委员会〕 u`ZnxD>  
Advisory Committee on Diversification 经济多元化谘询委员会 ]$7|1-&Y  
affidavit 誓章；遗产申报誓章 g3y44
GCV  
affidavit of no receipt 述明无收款的誓章 % $J^dF_0
 
affiliate 联号；联营公司；附属公司 B%,0zb+-L  
affiliated company 附属公司；联号；联营公司 P\Ka'i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (|WqOwmoUt  
affordability 负担能力 8.vD]hO  
African Development Bank [AfDB] 非洲开发银行 C 9DRVkjj  
after-acquired property 事后取得的财产 (h E^<jNR  
after-hours dealing 市后交易 #e=[W))  
after-tax profit 税后盈利；税后利润；税后溢利 9Gy1T3y5"  
agency agreement 代理协议 S-im o  
agency expenses 代理机构的开支 VH8,!#Q;  
agency fee 代理费 5y.kOe4vH  
Agency Law 《代理法》 Eg ;r]?|6  
agent 代理人；承销人 YM5;mPR  
agent of company 公司代理人 0Rj_l:d=  
agent's fee 代理人费；经纪费 &Y\`FY\  
aggregate 总计；总数；总体数字 .}^m8
PP  
aggregate amount 总款额；总额 Mq-;sPsFP  
aggregate assets and liabilities 总体资产与负债 SlmgFk!r!  
aggregate at constant price 按固定价格计算的总体数字 y3d`$'7H>  
aggregate demand 总需求 ]@
_*O$  
aggregate gross position 总持仓量 6<gh:vj  
aggregate limit 总限额 $~_TE\F1  
aggregate of salaries tax 合计薪俸税 }LOAT$]XI  
aggregate performance 总体表现；总体业绩 "I u3&mc  
aggregate supply 总体供应 %
?K'egkp  
aggregate surplus 总盈余 >]FRHJo_  
aggregate total 整体总额 L,BuzU[1S  
aggregate value 总值；合计价值 @2V#bK  
aggregated basis 合计基准 "HlT-0F  
aggregated net chargeable income 合计应课税入息实额 X"*pt5B6`  
aggregation 合并计算；合计；总和 H|5\c=  
aggregation of incomes of husband and wife 夫妇入息合并计算 (r.[b  
aggregation of property 财产的总和 ?m0|>[j  
agio 差价；贴水 dxsPX=\:  
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》 6VW&An[6r  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;~F&b:CyG  
《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》 X$)<>e]!>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n' &:c}zKO  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 `5:b=^'D/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ("?V
|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 l%L..WCT]  
agreement for a settlement 授产协议 ^Yul|0*J  
agreement for assignment 转让协议 t 7dcaNBZ  
agreement for sale 售卖协议；买卖协议 N 8 n`f  
agreement for sale and purchase 买卖协议 OF-$*  
agreement for the payment of interest 支付利息协议 g{RVxGE7  
agreement for the repayment of money 还款协议 MDAJ p>o  
agreement of reinsurance 再保险协议 JYc;6p$<i  
Agricultural Bank of China 中国农业银行 @p"m{  
air passenger departure tax 飞机乘客离境税 ?cF`T/z]"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b"iPuN!p  
airport tax 机场税 DxoW,GW  
alcohol duty 酒精税 
n 'gU  
alienation 让与；让渡；转让 3RJsH:u8  
alimony 生活费；赡养费 [7_
1GSS1  
All Ordinaries Index [AOI] 所有普通股指数 SJ8Ax_9{q  
all risks 全险；综合险 [_PZdIN  
All Sales Record for Stock Market 《股票市场成交报告》 LD/NMb  
Allied Capital Resources Limited 新联财务有限公司 ^ZP $(a4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -?nr q <3  
allocation letter 拨款信件 h9RL(Kq{  
allocation of fund 分配款项；预留款项 :8=7)cW  
allocation of profit 利润分配；溢利分配 6 );8z!+  
allocation warrant 拨款令 3127 4O  
allotment 分配；配股 zo83>bt  
allotment notice 股份配售通知；配股通知 /F@CrNFb(  
allotment of shares 股份分配 JCO+_d#x  
allowable 可获宽免；免税的 bY&!d.  
allowable business loss 可扣除的营业亏损 n37P$0  
allowable expenses 可扣税的支出 h>k[  
allowance 免税额；津贴；备抵；准备金 FNlS)Bs  
allowance for debts 债项的免税额 4]G J
+a  
allowance for depreciation by wear and tear 耗损折旧免税额 6pP:Q_U$  
allowance for funeral expenses 殡殓费的免税额 tzJ7wXRr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "rA-u)Te  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]
}4JT  
allowance to debtor 给债务人的津贴 717S3knlv  
alteration of capital 资本更改 hU'h78bt(  
alternate trustee 候补受托人 z=/&tRe W  
amalgamation 合并 D,\hRQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y]VLouzl  
ambit of charges 征税范围；收费范围 {'cm;V+  
amended valuation 经修订的估值  gx9=L&=d  
American Commodities Exchange 美国商品交易所 k:[T#/;  
American Express Bank Limited 美国运通银行 fDjJdRS"  
American Stock Exchange 美国证券交易所 ,J(shc_F  
amortization 摊销 LIE5of  
amount due from banks 存放银行同业的款项 Q@ua G,6  
amount due from banks abroad 存放海外银行同业的款项 'D'H)J  
amount due from holding companies 控股公司欠款 >t#5eT`_ w  
amount due from local banks 存放本港银行同业的款项 otA'+4\  
amount due to banks 银行同业的存款 r17"
i.n  
amount due to banks abroad 海外银行同业的存款 (&MtK1;
;  
amount due to holding companies 控股公司存款 =O%'qUj`q  
amount due to local banks 本港银行同业的存款 !LM9  
amount due to outport banks 外埠银行同业的存款 X'{o/U.  
amount for note issue 发行纸币的款额 Gv&%cq1  
amount of bond 担保契据的款额  qC6@  
amount of consideration 代价款额 jP#I](\eG  
amount of contribution 供款数额 `{%ImXQF  
amount of indebtedness 负债款额 i&KBMx   
amount of principal of the loan 贷款本金额 4s9qQ8?  
amount of rates chargeable 应征差饷数额 '>cZ7:  
amount of share capital 股本额 \1sWmN6  
amount of sums assured 承保款额 MbxJ3"@  
amount of variation 变动幅度 :{,k F  
amount of vote 拨款数额 cs9"0&JX  
amount payable 应付款额 l6- n{
zG  
amount receivable 应收款额 6zIK%<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 
W[f%m0  
analysis 分析 )>tT""yEl  
ancillary risk 附属风险 %/2OP &1<  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q[c:A@oW  
annual accounting date 年结日期 []doLt;J  
annual allowance 每年免税额；年积金；年度津贴；年津 s.^+y7$  
annual balance 年度余额 Th X6e  
annual disposable income 每年可动用收入 .oM;D~(=9  
annual estimates 周年预算 5,|of{8  
annual fee 年费 tIk$4)ZAl  
annual general meeting 周年大会 *4/
KK  
annual growth rate 年增率；每年增长率 fu iTy72  
annual long-term supplement 长期个案每年补助金 5?A<('2  
annual pensionable emolument 可供计算退休金的年薪 O03F@v  
annual report 年报 >}B53.;.k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +&r=XJ5:`p  
annual return 周年报表；周年申报表；每年报税表格 CF6qEG6  
Annual Return Rules 《周年报表规则》 W=y9mW|p/  
annual review of consumer prices 每年消费物价回顾 tkQrxa|  
annual roll-forward basis 逐年延展方式 \0K&2'  
annual salary 年薪 drvz [ 9;  
annual statement 年度报表；年度决算表 JQ
|*XU  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5S[:;o  
annuitant 年金受益人 =QIu3%&  
annuity 年金 ?69E_E  
annuity contract 年金合约 PZY6 I  
annuity on human life 人寿年金 [.$/o}  
antecedent debt 先前的债项 A;e"_$yt8  
ante-dated cheque 倒填日期支票 xCyD0^KY  
anticipated expenditure 预期开支 k4en/&  
anticipated net profit 预期纯利 gt=@v())  
anticipated revenue 预期收入 &'/bnN +R  
anti-inflation measure 反通货膨胀措施 '5A&c(
  
anti-inflationary stance 反通货膨胀立场 #MviO!@  
apparent deficit 表面赤字 @PK 1  
apparent financial solvency 表面偿债能力 &g=6K&a$a  
apparent partner 表面合伙人 AbQnx%$u  
application for personal assessment 个人入息课税申请书 &o&}5Aba9  
application of fund 资金应用 kX*.BZI}C  
application to release as liquidator and to destruct the books of accounts and documents HIvSh6|0p  
申请免除清盘人职务及毁灭帐簿与文件 feM(  
appointed actuary 委任精算师 Q91mCP~$  
appointed auditor 委任核数师；委任审计师 8M]QDgd.  
appointed trustee 委任的受托人 CUft  
appointer 委任人 Wd7qpWItjQ  
apportioned pro rata 按比例分摊 L"uidd0(g  
apportionment 分配；分摊 g>a% gVly  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +S1h~@c:B  
apportionment formula 分摊方程式 kkOjAp{<t  
apportionment of estate duty 遗产税的分摊 C?<[oQb#  
appraisal 估价；评估 2ppJ;P{k  
appreciable growth 可观增长 7c<_j55(  
appreciable impact 显着影响  {+gK\N
z  
appreciable increase 可观增长 II\}84U2 .  
appreciation 增值；升值 821 6_Qm  
appreciation against other currencies 相对其他货币升值 L9l]0C37e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I]
Z"?T  
appreciation tax 增值税 `2j"Z.=  
appropriation 拨款；拨用；拨付 =A_{U(>  
appropriation account 拨款帐目 COxJ,v(  
Appropriation Bill 拨款法案 Qe]&  
appropriation-in-aid system 补助拨款办法 :Z6l)R+V  
approved assets 核准资产 bOr6"nn  
approved basket stock 认可一篮子证券 Re1}aLd  
approved budget 核准预算 )X6I#q8  
approved charitable donation 认可慈善捐款 >^v,,R8j  
approved charitable institution 认可慈善机构 D/z*F8'c  
approved currency 核准货币；认可货币 oP:OurX8V  
approved estimates 核准预算 o KY0e&5  
approved estimates of expenditure 核准开支预算 DRRy5+,I  
approved overseas insurer 核准海外保险人 &hWYw+yH\  
approved overseas trust company 核准海外信托公司 }dEf |6_  
approved pooled investment fund 核准汇集投资基金 & 5'cN  
approved provident fund scheme 认可公积金计划 "Fxw"I <  
approved provision 核准拨款 yp pZ@  
approved redeemable share 核准可赎回股份 NH,4>mV$!  
approved regional stock 认可地区性证券 bGik~  
approved retirement scheme 认可退休金计划 h
3p~\%^  
approved subordinated loan 核准附属贷款  >6'brb  
arbitrage 套戥；套汇；套利 prGp/"E  
arbitrageur 套戥者；套汇者 I.1(qbPkF+  
arbitrary amount 临时款项 Pj7MR/AH  
arrangement 措施；安排；协定 raZ0B,;eFu  
arrears 欠款 ItG|{Bo  
arrears of pay 欠付薪酬 sb%l N  
arrears of revenue 逾期未收税款；逾期未收的帐项 @nM+*0 $d  
articles of association 组织章程；组织细则；组织章程细则 bFfDaO<k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?1H>k<Jp  
ascertainment of profit 确定利润 3`ze<K((  
"Asia Clear" “亚洲结算系统” :]`JcJ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }vW3<|z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 w)}@svv"  
Asian Development Fund [ADF] 亚洲发展基金 oN(F$Nvk  
Asian dollar bond 亚洲美元债券 @SAJ*hfb0  
Asian dollar market 亚洲美元市场 q94*2@KV  
Asian dollar rate 亚洲美元利率 .1[pO_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .X6V>e)(3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 eie u|_  
asked price 沽盘；喊价；索价；卖方报价 ?M04 cvm  
assessable income 应评税入息 nY?X@avo>  
assessable loss 应评税亏损 2/l4,x  
assessable profit 应评税利润 TA+/35^?  
assessable value 应评税值 \6,Z<.I  
assessed profit 估定利润 dkOERVRe  
assessed value 经评估价值 oRl@AhS  
assessment 评税；评定；估价；评税单 lDG.\u  
assessment number 评税编号；估价编号 pEiq;2{~Yn  
assessment of additional tax 补加税评税 @C5%`{\  
assessment of performance 业绩评估；实绩评价 CdiL{zH\3  
Assessor 评税主任 P/8z  
asset price bubbles 资产价格泡沫 E>qehs,g  
asset-backed securities 具资产保证的证券 h>"Z=y  
assets accretion 资产增值 bt?)ryu  
assets and liabilities 资产与负债 Jry643K>:;  
assets betterment statement 资产递增表；资产改进表 L9 H.DNA  
assets lending 实物放款；有抵押贷款 S3YAc4  
assets of the company passing on the death 死者去世时转移的公司资产 Jv:|J DZ'  
assets pledged as security for liabilities 用作负债抵押的资产 M,N(be-  
assets portfolio 资产投资组合 b]\V~ZaXG  
assets price 资产价格 8?k.4{?  
assets quality 资产质素 A*3R@G*h  
assets realization 资产变现 QEl~uhc3  
assets refinancing arrangement 资产再集资安排 ]Oe[;<I  
assets securitization 资产证券化 7>|p_o`e  
assets situated outside Hong Kong 在香港以外地方的资产 p2o66t  
assets stripping 削减资产；拆卖资产 ?a-}1A{  
assets value 资产值 |-VbJd  
assignee 承让人 kA&ul  
assignment 转让；转让书；转让契 ~7&O[  
assignment of interest 权益转让 {,i='!WIm  
assignment of letters patent and trade mark 专利证书及商标转让 $6\W8v  
assignment of property 物业转让；物业转让书 BGV
y \F<  
assignment right 转让权 DR#[\RzNI  
assignor 转让人 fT_swhIO  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 l
~ /y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 e\>g@xE%  
associate member 附属会员 -q/FxESp  
associated body corporate 相联法人团体 N_>}UhZ
 
associated company 相联公司；联属公司 &0S/]E`_M  
associated corporation 相联法团 .[#bOp*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WWYG>C[  
公认会计师公会〔英国〕 >@U lhJtW  
Association of Futures Exchange Brokers 香港期货经纪协会 &,@wLy^T  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T2MX_rt#D  
association of underwriters 承保人组织 quw:4W>  
assumption of control 接管 SvGs?nUU
  
assurance 担保；保险；转易；转易书 %uLyL4*L(p  
assurance of interest 权益的转易 Sf0[^"7  
at 19XX price 按一九ＸＸ年价格计算 \ g[A{  
at a discount 按赔价计算；按贴水价格计算；打折扣 K1>(Fs$  
at a premium 按溢价计算；按升水价格计算 *npe]cC  
at call 通知付款；按通知 m=2e1wc  
at constant market price 按固定市价计算 v;@-bED(Qs  
at constant price 按固定价格计算 yLlAK,5P0o  
at cost 按成本计算 3 ,?==?  
at current market price 按当时市价计算；按现时市价计算 >xE{& ):  
at current price 按当时价格计算；按现时价格计算 Af"vSL  
at factor cost 按要素成本计算；按生产要素成本计算 3eFBe2  
at money-of-the-day price 按付款当日价格计算 u +OfUBrf  
at or better 按指定或较佳价位〔买卖指令〕 7eg//mL"6  
at par 按面值计算；平价 O(E-ox~q  
at sight 见票即付 W=~H_L?/  
at the close 按收市盘 lC i_G3C  
at the opening 按开市盘 ?RD)a`y51  
attestation 见证；见证条款 h&6x.ps@  
at-the-money option 平价期权 VgNt  
attorney 受权人；受托代表人 $0zH2W  
attornment 新拥有人承认书 +<ey Iw  
attributable profit 可归属利润 {9Op{bZ  
attributable share value 可归属股份价值 wFaWLC|&  
Auckland Stock Exchange 奥克兰证券交易所 %j=,c{`Q  
auction 拍卖 +6{KrREX)  
auctioneer 拍卖商 'm=9&?0S  
audit 审计；核数 `'[ 7M  
Audit Commission 审计署 Bv |Z)G%RR  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >:`Y]6z  
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〕 .0q %A1H  
audit review 帐目审查 ~I>B5^3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2g^Kf,m  
audited account 审计帐目；经审计的帐目 ";
e0-t6:  
audited annual account 经审计的周年帐目 EQ>bwEG  
audited balance sheet 经审计的资产负债表 D] 2+<;>`>  
auditor 核数师；核数主任；审计师 YAZ=-@]`\  
auditor's certificate 核数师证明书；审计师证明书 :OBggb#?!  
auditor's report 核数师报告；审计师报告 9=I(AYG{m  
Aussie bond 澳元债券 _wf
"E(c3D  
austerity budget 紧缩预算 ,9"</\]`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^\mN<z(  
Australia All Ordinaries Index 澳洲所有普通股票指数 h3xX26l  
Australian Dollar [AUD] 澳元 i\rI j0+  
Australian Options Market 澳大利亚期权市场 VPg`vI$(X  
Australian Securities Commission 澳洲证券事务监察委员会 |_~BV&g,N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -ij1%#tz  
Australian Stock Exchange 澳大利亚证券交易所 rsP-?oD8)  
Austrian Schilling [ATS] 奥地利先令 !HDk]  
authentication 认证；鉴证 p9_45u`u2  
authority to purchase 委托购买证；委购书 '7'cKp  
authorization 认可；核准；授权；授权书 3g|O2>*?  
authorization by direction 指示授权 4'9h^C&  
authorization by instruction 指令授权 uD:O[H-x  
authorization by warrant 令状授权 }.zgVLL  
authorization of unit trust 单位信托的认可 
NM~e  
authorized agent 指定代理人 nhXa&Nro  
authorized capital 法定资本 AD?^.
<  
authorized clerk 出市员 ZVIBmx  
authorized dealer 认可交易商 PD/JXExK  
authorized financial institution 认可财务机构 2#W%--  
authorized fund 认可基金 pdnL~sv  
authorized fund house 获授权的基金公司；认可基金公司 05pCgI}F>  
authorized institution 认可机构 S%xGXmZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 KS(T%mk\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a/)TJv  
authorized insurer 获授权保险人；获认可承保人 rhn*kf{8  
authorized investment 特准投资项目 ( v ~/glf  
authorized person 获授权人 9CBB,  
authorized representative 获授权代表 29Q5s$YD@  
authorized share capital 法定股本 S-f3rL[?  
automated quotation system 自动报价系统 ^2^ptQj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (uV7N7 <1  
自动交易系统〔香港期货交易所有限公司〕 Va*Uwy?x/)  
automatic adjustment mechanism 自动调整机制 x-Mp6  
automatic adjustment system 自动调整系统 (c[h,>`@:  
Automatic Clearing House 自动票据交换所 & vLX  
automatic exchange rates accumulation system 自动化汇率累集系统 U5Ho? `<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !&'xkw`  
automatic teller machine [ATM] 自动柜员机 #sqD
Z]\B  
autopay 自动转帐 :Dr& {3>  
available assets 可用资产 :&or'Yi}  
available fiscal reserve 现存财政储备 7L-%5:1%  
available profit 可用利润 ?pF;{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 zw5~|<  
average 平均；平均数；海损 nev*TYY?A  
average basic salary 平均基本薪金 BEI/OGp  
average consumer expenditure 平均消费开支；一般消费开支 aF;&#TsB  
average cost 平均成本 l E&hw  
average cost of land production 增辟土地平均成本 J<`RlDI  
average daily turnover 平均每日成交额 KT g$^"\  
average daily wage rate 平均每日工资率 +tV(8h4  
average expenditure pattern 平均开支模式 NI^Y%N  
average growth rate 平均增长率 n~)Y%xe[U  
average net fixed assets 固定资产平均净值 ,^<+5TYM7
 
average of relatives 相对价格平均数 j{;3+LCo*  
average price 平均价格 6=@n b3D%  
average propensity to consume 平均消费倾向；一般消费倾向 M5x!84  
average propensity to save 平均储蓄倾向；一般储蓄倾向 SY$%!! @R  
average rate 平均率 KqS2  
average revenue 平均收入；平均收益 l =_@<p  
average stock 平均库存；平均存货 :,ym)|YV  
average yearly rent 平均年租 C`jP8"-  
avoidance of double taxation 避免双重课税 E%;'3Qykva  
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 _KN/@(+F  
Jdj?I'XtY  
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