一些有用的会计术语(也不知道发的地方对不对)A

A: vr"O9L w  
A share Ａ股；甲类股份 2)-Umq{]{  
abatement of tax 减税；减扣免税额 :>f}rq  
ABN AMRO Bank N.V. 荷兰银行 XkDIP4v%  
above-the-line expenditure 线上项目支出；经常预算支出 dSkMA  
above-the-line receipt 线上项目收入；经常预算收入 Z):q1:y  
ABSA Asia Limited 南非联合亚洲有限公司 K|]/BjB/  
absolute change 绝对数值变更 EV/DJ$C }  
absolute expenditure 实际开支 }Y:V&4DW  
absolute guideline figure 绝对准则数字 O |!cPB:  
absolute interest 绝对权益 ^VOFkUp)  
absolute order of discharge 绝对破产解除令 xPCRT*Pd  
absolute profit margin 绝对利润幅度 4 Fl>XM  
absolute value 实值；绝对值  0~4Ww=#  
absolutely vested interest 绝对既得权益 Q`kV| pjg  
absorbed cost 已吸收成本；已分摊成本 ?fW['%  
absorption 吸收；分摊；合并 jl9hFubwW  
absorption rate 吸收率；摊配率；分摊率 5If.[j{  
ACB Finance Limited 亚洲商业财务有限公司 
{^8?fJ/L  
acceptable form of reciprocity 合理的互惠条件 ia@ |+r  
acceptable rate 适当利率；适当汇率 6dgwsl~  
acceptance agreement 承兑协议 :er(YWF:  
acceptance for honour 参加承兑 f*}}Az.4  
acceptor 承兑人；接受人；受票人 9A~w2z\G  
acceptor for honour 参加承兑人 M0yv=g  
accident insurance 意外保险 ?zex]!R  
Accident Insurance Association of Hong Kong 香港意外保险公会 MX? *jYl  
accident insurance scheme 意外保险计划 ~y{_NgMo  
accident year basis 意外年度基准 pu~b\&^G  
accommodation 通融；贷款 S4\a"WYg  
accommodation bill 通融票据；空头票据 tq}MzKI*  
accommodation party 汇票代发人 DL`8qJ'mJs  
account balance 帐户余额；帐户结余 'i',M+0>jC  
account book 帐簿 4_kY^"*#"  
account collected in advance 预收款项 =^1jVaAL  
account current book 往来帐簿 [Do
^EJ  
account of after-acquired property 事后取得的财产报告
& .0A%  
account of defaulter 拖欠帐目 63'm @oZ  
account payable 应付帐款 zOd*>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 URceq2_  
account receivable 应收帐款 n]df)a  
account receivable report 应收帐款报表 .fbY2b([  
account statement 结单；帐单；会计财务报表 p[w! SR%=  
account title 帐户名称；会计科目 ?a#Gn2  
accountant's report 会计师报告 M6mgJonN|  
Accountant's Report Rules 会计师报告规则 }f;WYz5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 tL3R<'  
Accounting Arrangements 《会计安排》 q>Di|5<y  
accounting basis 会计基础 <o/!M6^:  
accounting by Official Receiver 破产管理署署长呈交的帐目 VwpC UW  
Accounting Circular 《会计通告》 qCg<
g  
accounting class 会计类别 9w- )??  
accounting date 记帐日期；会计结算日期 hw,nA2w\  
accounting for money 款项核算 rCwE$5 b  
Accounting Officer 会计主任 m^!:n$  
accounting period 会计报告期；会计期 (P`=9+  
accounting policy 会计政策；会计方针 eT+i&  
accounting practice 会计惯例 Xf_#O'z  
accounting principle 会计准则 ?HJh;96B  
accounting record 会计记录 KF zI27r  
accounting report 会计报告 PJiU2Y33  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?V,q&=9  
Accounting Society of China 中国会计学会 r[4n2Mys  
accounting statement 会计报表 +!0K]$VZs  
accounting system 会计制度；会计系统 dpTsTU!\  
accounting transaction 会计事项；帐务交易 M#; ks9  
accounting treatment 会计处理 Rjq Xz6  
accounting year 会计年度 xRe`Duy:  
accretion 增值；添加 W?5')  
accrual 应计项目；应累算数目 rw,Ylr:3  
accrual basis 应计制；权责发生制 "aOs#4N  
accrual basis accounting 应计制会计；权责发生制会计 [02rs@c>  
accrue 应累算；应计 #h?IoB7  
accrued benefit 应累算利益 sSZ)C|Q  
accrued charges 应计费用 |]4!W
BK  
accrued cumulative preference share dividend 应累算的累积优先股股息 ao2^3e  
accrued expenses 应累算费用 _;BwP  
accrued interest payable 应付利息；应计未付利息 eJ99W=  
accrued interest receivable 应收利息；应计未收利息 ;.V/ngaj  
accrued right 累算权益 r|EN5  
accruing profit 应累算的利润 g3z/yj  
accumulated fiscal reserve 累积财政储备 2 ^m}5:0  
accumulated profit 累积利润；滚存溢利 g%&E~V/g$  
accumulated reserve 累积储备 A#. %7S  
accumulation of surplus income 累积收益盈余 ^1najUpQ_n  
acquired assets 既得资产 G IN|cv=  
acquisition 收购；购置；取得 F{0\a;U@^  
acquisition cost 购置成本 h+}BtKA  
acquisition expenses 购置费用 7q+D}+ Xf  
acquisition of 100% interest 收购全部股权 6;Z-Y>\c  
acquisition of control 取得控制权 )O]6dd  
acquisition of fixed assets 购置固定资产 =#2c r:1  
acquisition of shell “买壳” .\ ;'>qy  
acquisition price 收购价 XVqOiv)  
act of God 天灾 8@t8P5(vL  
acting partner 执事合伙人 s*k)h,\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ca|egQv  
active partner 积极参与的合伙人 p?i.<Z  
active trading 交投活跃 wXKtQ#o}  
actual circulation 实际流通 jVQy{8{G  
actual cost 实际成本 6Ijt2c'A}  
actual expenditure 实际开支；实际支出 Wef%f]u  
actual income 实际入息；实际收入；实际收益 cLV*5?gVO  
actual market 现货市场 }R%H?&P  
actual price 现货价；实际价格 P.y +jyu  
actual profit 实际利润 4yyw:"  
actual quotation 实盘；实际价位；实际报价 lL}NiN-)t  
actual year basis 按实际年度计算 nGH6D2!F  
actuals 实货 jr=9.=jI8k  
actuarial investigation 精算调查 &DLWlMGq  
actuarial principle 精算原则 "'U^8NA2  
actuarial report 精算师报告 ubwM*P  
Actuarial Society of Hong Kong 香港精算学会 P_(8+)ud-  
actuarial valuation 精算师估值 5(+9a   
actuary 精算师 Xs~'M/> O  
ad referendum agreement 暂定协议；有待覆核的协定 mtmC,jnD  
ad valorem duty 从价税；按值征税 qX,q*hr-  
ad valorem duty system 从价税制 J$#T_4 )  
ad valorem fee 从价费 24 [KGp  
ad valorem tariff 从价关税 /eV)5`V  
additional allowance 额外免税额 Anz{u$0M[  
additional amount for unexpired risk 未过期风险的额外款额 `D4Wg<,9  
additional assessable profit 补加应评税利润 kelBqJ-,p  
additional assessment 补加评税 MTu\T  
additional commitment 额外承担 K!6T8^JH  
additional commitment vote 额外承担拨款 dKzG,/1W[m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (!* l+}  
additional dependent parent allowance 供养父母额外免税额 L/i'6(="  
additional provision 额外拨款 B!wN%>U  
additional stamp duty 附加印花税 Xdn&%5rI  
additional tax 补加税罚款；补加税款 Nx 42k|8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3"h*
L8No  
adjudged bankrupt 被裁定破产 ,X|Oe@/  
adjudicated bankrupt 裁定破产人 I~&*^q6 |  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9hzu!}~'I  
adjudication of bankruptcy 裁定破产；宣告破产 ~P\4 N  
adjudication of insolvency 裁定无力偿还债务 L]=]/>jQ6  
adjusted actual 经调整的实数；调整后的实数 1aAOT6h  
adjusted current assets 经调整的流动资产；调整后的流动资产 c8&3IzZ  
adjusted figure 经调整的数字；调整后的数额 LeCc`x,5  
adjusted liabilities 经调整的负债；调整后的负债 pr<u 5  
adjusted loss 经调整的亏损；调整后的亏损 k-~}KlP  
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 o@)Fy51DD  
adjusted profit 经调整的利润；调整后的利润 ?/.])'&b  
adjusted surplus 经调整的盈余额；调整后的盈余额 d:'{h"M6  
adjusted value 经调整的价值；调整后的价值 P.Ntjz/B  
adjustment 调整；修订；理算〔保险〕 V D
#q\  
adjustment centre 调剂中心 ;>PHkJQ
 
adjustment lag 调整过程的时间差距；调整时差 A|"T8KSMB  
adjustment mechanism 调整机制 && ]ix3  
adjustment of loss 亏损调整 I#OZ:g^  
adjustment process 调整过程；调整程序 2hHRitt36  
adjustment range 调整幅度 :Ra
cu;xf  
administered exchange rate 受管制汇率 02,t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ThV>gn5  
administration expenses 行政费用 /`M#  
administration fee 手续费；行政费 :q/s%`ob  
administration in bankruptcy 破产管理 .i;.5)shsu  
administration order 遗产管理令 {iyJHY  
administrator 管理人；遗产管理人 Xm,fyk>  
administrator of the estate 遗产管理人 .s\lfBo9  
admission of debt 债项承认书 G ]h  
admission of proof 接纳债权证明 g%J\YRo  
advance 放贷款项；垫付款项；预支款项；预付款项 eBa#Z1Z  
advance account 暂支帐目；预付款帐户 nReIi;pi  
advance compensation 预付补偿金 6|=]i-8  
advance from shareholder 股东垫款 r`-8+"P  
advance pending reimbursement 预支以待日后付还 ZY<RNwu  
advanced economy 先进经济体系 +X#6dv$  
advancement 预付；预付财产 oLkzLJ  
advances warrant 垫款令 Ko&4{}/  
advancing 贷出 Yz;7g8HI  
adverse balance 逆差 >K'dgJ245  
adverse exchange 逆汇 w7`pbcY,  
advertisement addressed to shareholders 在报章刊登的致股东通告 zsuq
RM "  
advice for collection 托收通知书 {_!,T%>+1  
advice of drawing 提款通知书；汇票通知书 )&E]  
advice of payment 付款通知 F=Xb_Gd`  
Advisory Committee [Securities and Futures Commission] &w9*pJR %  
谘询委员会〔证券及期货事务监察委员会〕 Hya.OW{  
Advisory Committee on Diversification 经济多元化谘询委员会 O)W+rmToI  
affidavit 誓章；遗产申报誓章 sPc}hG+N  
affidavit of no receipt 述明无收款的誓章 :2KPvp7?  
affiliate 联号；联营公司；附属公司 ?<F([(  
affiliated company 附属公司；联号；联营公司 P84YriLo  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 E-^(VZ_Xj  
affordability 负担能力 ;i.MDW^N  
African Development Bank [AfDB] 非洲开发银行 FI:
H/e5[  
after-acquired property 事后取得的财产 ];CIo> b_(  
after-hours dealing 市后交易 >!qtue7B  
after-tax profit 税后盈利；税后利润；税后溢利 Jqzw94  
agency agreement 代理协议 HPu+ 4xQV  
agency expenses 代理机构的开支 l1kHFeq  
agency fee 代理费 &KBDrJEX  
Agency Law 《代理法》 13 h,V]ak  
agent 代理人；承销人 %AJ9fs4/  
agent of company 公司代理人 i+5Qs-dHA  
agent's fee 代理人费；经纪费 %7-(c  
aggregate 总计；总数；总体数字 ogS
DV   
aggregate amount 总款额；总额 3~R,)fO;  
aggregate assets and liabilities 总体资产与负债 3{.]!  
aggregate at constant price 按固定价格计算的总体数字 dSKvs"  
aggregate demand 总需求 B#
hvw'}  
aggregate gross position 总持仓量 /tG as  
aggregate limit 总限额 > dVhIbG  
aggregate of salaries tax 合计薪俸税 #/Ob_~-?j  
aggregate performance 总体表现；总体业绩 >&fD:y'&  
aggregate supply 总体供应 J<H]vs  
aggregate surplus 总盈余 oj.J;[-  
aggregate total 整体总额 ewT K2  
aggregate value 总值；合计价值  z9&j  
aggregated basis 合计基准 1`|Z8Jpocj  
aggregated net chargeable income 合计应课税入息实额 \:F$7 *Ne  
aggregation 合并计算；合计；总和 _'Jjt9@S  
aggregation of incomes of husband and wife 夫妇入息合并计算 /Z]nV2$n)V  
aggregation of property 财产的总和 sqpo5~  
agio 差价；贴水 .fqy[qrM  
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》 IhK SwT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q2F`q. j  
《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》 IO&U=-pn&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @D*PO-s9  
《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》 qLX<[UL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "0nsYE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bBc<p{
  
agreement for a settlement 授产协议 %^E7Iqc  
agreement for assignment 转让协议 8EkzSe  
agreement for sale 售卖协议；买卖协议 ^HR8.9^[1u  
agreement for sale and purchase 买卖协议 NAtDt=  
agreement for the payment of interest 支付利息协议 lijTL-3  
agreement for the repayment of money 还款协议 QjXJo$I6  
agreement of reinsurance 再保险协议 x&J\swN9  
Agricultural Bank of China 中国农业银行 NwOV2E6@OW  
air passenger departure tax 飞机乘客离境税 a+J>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Xu~N97\G  
airport tax 机场税 ,<K+.7,)E  
alcohol duty 酒精税 S'$m3,l(k  
alienation 让与；让渡；转让 [O^/"Qk  
alimony 生活费；赡养费 /N%i6t<xU  
All Ordinaries Index [AOI] 所有普通股指数 ?[bE/Ya+S  
all risks 全险；综合险 WY>$.e  
All Sales Record for Stock Market 《股票市场成交报告》 x ~)~v?>T  
Allied Capital Resources Limited 新联财务有限公司 qHgtd+ I  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <)LR  
allocation letter 拨款信件 Y)lr+~84f  
allocation of fund 分配款项；预留款项 aB (pdW4  
allocation of profit 利润分配；溢利分配 (O(TFE5^  
allocation warrant 拨款令 mE{QTZS  
allotment 分配；配股 ud)WH
|Z  
allotment notice 股份配售通知；配股通知 Hicd -'  
allotment of shares 股份分配 I:oEt  
allowable 可获宽免；免税的 |6?s?tC"u  
allowable business loss 可扣除的营业亏损 NL `  
allowable expenses 可扣税的支出 #E=8kbD7  
allowance 免税额；津贴；备抵；准备金 Y~I>mc]  
allowance for debts 债项的免税额 uSI@Cjp  
allowance for depreciation by wear and tear 耗损折旧免税额 ZRc^}5}WA  
allowance for funeral expenses 殡殓费的免税额 8;"%x|iBoL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mh[,E8'd  
allowance for repairs and outgoings 修葺及支出方面的免税额 mT@Gf>}/A  
allowance to debtor 给债务人的津贴 z]%@r 7  
alteration of capital 资本更改 W\Scak>  
alternate trustee 候补受托人 8Vn  
amalgamation 合并  (t5y$bc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _8K8Ai-~.>  
ambit of charges 征税范围；收费范围 I*o6Bn |D  
amended valuation 经修订的估值 52# *{q}  
American Commodities Exchange 美国商品交易所 [#\OCdb*3  
American Express Bank Limited 美国运通银行 9'~qA(=.?  
American Stock Exchange 美国证券交易所 &@|? %  
amortization 摊销 0Qeda@J  
amount due from banks 存放银行同业的款项 X#0yOSR  
amount due from banks abroad 存放海外银行同业的款项 Glw|*{$  
amount due from holding companies 控股公司欠款 O"TVxP:  
amount due from local banks 存放本港银行同业的款项 OPq|4xu  
amount due to banks 银行同业的存款 N GnE  
amount due to banks abroad 海外银行同业的存款 AIQ {^:  
amount due to holding companies 控股公司存款 {df;R|8l  
amount due to local banks 本港银行同业的存款 lQ ki58.  
amount due to outport banks 外埠银行同业的存款 }0H<G0  
amount for note issue 发行纸币的款额 3K~^H1l  
amount of bond 担保契据的款额 ph(LsPT-  
amount of consideration 代价款额 ,*l
ns.|n  
amount of contribution 供款数额 `hG`}G|^  
amount of indebtedness 负债款额 T$r/XAs  
amount of principal of the loan 贷款本金额
$?:IRgAr  
amount of rates chargeable 应征差饷数额 *1b0IQ$g  
amount of share capital 股本额 twldwuN  
amount of sums assured 承保款额 6-?/kY6  
amount of variation 变动幅度 Xu_1r8-|=b  
amount of vote 拨款数额 ?Y\WSI?i  
amount payable 应付款额 O\yYCi(  
amount receivable 应收款额 "tk1W>liIN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *Z
.{1  
analysis 分析 Z9% u,Cb  
ancillary risk 附属风险 k"BM1-f  
annual account 周年帐目；周年帐目报表；年度决算；年结 K]>4*)A:  
annual accounting date 年结日期 PeEaF@#k  
annual allowance 每年免税额；年积金；年度津贴；年津 t*BCpC}  
annual balance 年度余额 *Y53bZ  
annual disposable income 每年可动用收入 @*op5qVw  
annual estimates 周年预算 {t0!N]'  
annual fee 年费 MB>4Y]rtU  
annual general meeting 周年大会 F!C<^q~!  
annual growth rate 年增率；每年增长率 r_'];  
annual long-term supplement 长期个案每年补助金 '{JMWNY  
annual pensionable emolument 可供计算退休金的年薪 }L{GwiDMDl  
annual report 年报 5 8U
[IGs(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l!j=em@  
annual return 周年报表；周年申报表；每年报税表格 c(3idO*R)  
Annual Return Rules 《周年报表规则》 +W[{UC4b  
annual review of consumer prices 每年消费物价回顾 j9Z1=z  
annual roll-forward basis 逐年延展方式 Gh{9nM_\"  
annual salary 年薪 yMgS0  
annual statement 年度报表；年度决算表 5?j#  
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 y?}<SnjP:  
annuitant 年金受益人 g
K *=T  
annuity 年金 9Z 6  
annuity contract 年金合约 ct(euPU  
annuity on human life 人寿年金 a[!:`o1U  
antecedent debt 先前的债项 [zrFW g6N  
ante-dated cheque 倒填日期支票 dt<P6pK-  
anticipated expenditure 预期开支 6k37RpgH  
anticipated net profit 预期纯利 8k Sb92  
anticipated revenue 预期收入 vsq |m5  
anti-inflation measure 反通货膨胀措施 R\6dvd  
anti-inflationary stance 反通货膨胀立场 _w5c-\-PUM  
apparent deficit 表面赤字 q(#,X~0  
apparent financial solvency 表面偿债能力 #K>Ue>hx  
apparent partner 表面合伙人 3Z}m5f`t  
application for personal assessment 个人入息课税申请书 =| r% lx  
application of fund 资金应用 E.x<J.[Y  
application to release as liquidator and to destruct the books of accounts and documents 8*]dAft  
申请免除清盘人职务及毁灭帐簿与文件 R++w>5 5A  
appointed actuary 委任精算师 ^NxKA'oWQ  
appointed auditor 委任核数师；委任审计师 B|AIl+y  
appointed trustee 委任的受托人 Fdx4jc13w  
appointer 委任人 .z,`{-7U  
apportioned pro rata 按比例分摊 4%jQHOZ  
apportionment 分配；分摊 [&p/7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |[/XG2S  
apportionment formula 分摊方程式 2d OUY $4  
apportionment of estate duty 遗产税的分摊 4"+v:t)z6{  
appraisal 估价；评估 `P*PCiZos  
appreciable growth 可观增长 8/|1FI  
appreciable impact 显着影响 5lE9UoG[Q  
appreciable increase 可观增长 1=jwJv.^/  
appreciation 增值；升值 Q6PMRG}/o  
appreciation against other currencies 相对其他货币升值 +'9xTd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OV7SLf  
appreciation tax 增值税 mGUG  
appropriation 拨款；拨用；拨付 rWuqlx#  
appropriation account 拨款帐目 O]9PYv=^  
Appropriation Bill 拨款法案 6?l|MU"Q.  
appropriation-in-aid system 补助拨款办法 7}Jn`^!  
approved assets 核准资产 +Jq~39  
approved basket stock 认可一篮子证券 F:G Vysy  
approved budget 核准预算 <d3a  
approved charitable donation 认可慈善捐款 YD;"_yH  
approved charitable institution 认可慈善机构 SiT5QJe  
approved currency 核准货币；认可货币 E@)9'?q  
approved estimates 核准预算 tfd!;`B  
approved estimates of expenditure 核准开支预算 ,@@FAL  
approved overseas insurer 核准海外保险人 R lmeZy4.  
approved overseas trust company 核准海外信托公司 "l-b(8n  
approved pooled investment fund 核准汇集投资基金 ]nx5E_j2  
approved provident fund scheme 认可公积金计划 .:TSdusr~  
approved provision 核准拨款 @Yzb6@g"  
approved redeemable share 核准可赎回股份 22v= A6 =  
approved regional stock 认可地区性证券 A}0u-W  
approved retirement scheme 认可退休金计划 (L7%V !  
approved subordinated loan 核准附属贷款 ID$%4jl  
arbitrage 套戥；套汇；套利 `g,i`<  
arbitrageur 套戥者；套汇者 ?~rz'Pu~  
arbitrary amount 临时款项 Qr*7bE(a  
arrangement 措施；安排；协定 jsIT{a*]  
arrears 欠款 NA
EAvXj  
arrears of pay 欠付薪酬 bB
XUD;$  
arrears of revenue 逾期未收税款；逾期未收的帐项 hkvymHaG  
articles of association 组织章程；组织细则；组织章程细则 Ve|=<7%%S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sFonc  
ascertainment of profit 确定利润 "I&,':O+  
"Asia Clear" “亚洲结算系统” |F52)<\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @"B
kLF
 
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {s~t>Rp+  
Asian Development Fund [ADF] 亚洲发展基金 E9PD1ADR  
Asian dollar bond 亚洲美元债券 +dF/$+t  
Asian dollar market 亚洲美元市场 , Y cF~  
Asian dollar rate 亚洲美元利率 eRvnN>L  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 };nOG;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vo]$[Cp|4  
asked price 沽盘；喊价；索价；卖方报价 MDOP2y`2i  
assessable income 应评税入息 +>o} R?xj  
assessable loss 应评税亏损 4lF?s\W:  
assessable profit 应评税利润 OA8iTn  
assessable value 应评税值 Nmu=p~f}3`  
assessed profit 估定利润 +p_>fO  
assessed value 经评估价值 ./E<v  
assessment 评税；评定；估价；评税单 2/#%^,Kb2  
assessment number 评税编号；估价编号 @N+6qO}  
assessment of additional tax 补加税评税 Lsz)\yIPj  
assessment of performance 业绩评估；实绩评价 n*vhCeL  
Assessor 评税主任 PitDk 1T  
asset price bubbles 资产价格泡沫 9|1J pb  
asset-backed securities 具资产保证的证券 RI-)Qx&!f  
assets accretion 资产增值 E3,Nc`'m9  
assets and liabilities 资产与负债 _t;Mi/\P  
assets betterment statement 资产递增表；资产改进表 A&($X)t  
assets lending 实物放款；有抵押贷款 <&p0:S
7  
assets of the company passing on the death 死者去世时转移的公司资产 bf-V Q7  
assets pledged as security for liabilities 用作负债抵押的资产 6`sS8Ar&u  
assets portfolio 资产投资组合 r@]iy78 j  
assets price 资产价格 EiWsVic[  
assets quality 资产质素 <B3$ODGJp  
assets realization 资产变现 \XT~5N6  
assets refinancing arrangement 资产再集资安排 dSw%Qv*y  
assets securitization 资产证券化 :x/L.Bz  
assets situated outside Hong Kong 在香港以外地方的资产 x*2I]4  
assets stripping 削减资产；拆卖资产 )-_To&S*  
assets value 资产值 VLs%;|`5D  
assignee 承让人 S 0L"5B@  
assignment 转让；转让书；转让契 \?rBtD(  
assignment of interest 权益转让 `u7"s'  
assignment of letters patent and trade mark 专利证书及商标转让 "Zq)y_1  
assignment of property 物业转让；物业转让书 :ZP`Y%dt'
 
assignment right 转让权 P gK> Z,  
assignor 转让人 t~@
~XI5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |>L|7>J{<d  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 y(uE  
associate member 附属会员 >,s.!
vpK  
associated body corporate 相联法人团体 JVk"M=c  
associated company 相联公司；联属公司 Jt}0%C3d  
associated corporation 相联法团 UpIt"+d2&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] VwxLElV  
公认会计师公会〔英国〕 '2BE"e  
Association of Futures Exchange Brokers 香港期货经纪协会 VLO!hA#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d0MF\yxh  
association of underwriters 承保人组织 ?cdjQ@j~h  
assumption of control 接管 :M'V**A(  
assurance 担保；保险；转易；转易书 u#uT|a.  
assurance of interest 权益的转易 sGdlS&08(  
at 19XX price 按一九ＸＸ年价格计算 \
6z_;  
at a discount 按赔价计算；按贴水价格计算；打折扣 xesZ7{ o  
at a premium 按溢价计算；按升水价格计算 v;m}<3@'  
at call 通知付款；按通知 vq&u19iP  
at constant market price 按固定市价计算 <>tQa5;  
at constant price 按固定价格计算 7(oX1hN  
at cost 按成本计算 /:],bNb  
at current market price 按当时市价计算；按现时市价计算 d5O_~xf&  
at current price 按当时价格计算；按现时价格计算 +^\TG>le  
at factor cost 按要素成本计算；按生产要素成本计算 bm:"&U*tu'  
at money-of-the-day price 按付款当日价格计算 uO,9h0y0W  
at or better 按指定或较佳价位〔买卖指令〕 2y0J~P!I  
at par 按面值计算；平价 (+^z9p7/!  
at sight 见票即付 u6#=<FD/}  
at the close 按收市盘 Sb;=YW 1<  
at the opening 按开市盘 2l#c?]TA  
attestation 见证；见证条款 &+v!mw>  
at-the-money option 平价期权 X/l{E4Ex  
attorney 受权人；受托代表人 &rmXz6F  
attornment 新拥有人承认书 v
==b. 2=  
attributable profit 可归属利润 jLZ^EM-  
attributable share value 可归属股份价值 RMfKM! vE  
Auckland Stock Exchange 奥克兰证券交易所 X?8EPCk  
auction 拍卖 I\DH  
auctioneer 拍卖商 4%s6 d,6"  
audit 审计；核数 xR`W9Z5  
Audit Commission 审计署 OdrnPo{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8wXnc%  
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〕 g]V_)}
 
audit review 帐目审查 >Yf)]e-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (5Z*m<]c  
audited account 审计帐目；经审计的帐目 'Cv>V"X: `  
audited annual account 经审计的周年帐目 7l~d_<h  
audited balance sheet 经审计的资产负债表 ~.*G%TW &V  
auditor 核数师；核数主任；审计师 -szSA  
auditor's certificate 核数师证明书；审计师证明书 #BZ2
%\  
auditor's report 核数师报告；审计师报告 RiPxz=kr  
Aussie bond 澳元债券 /YLHg5n8+  
austerity budget 紧缩预算
 4.7 PL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 26&$vgO~:  
Australia All Ordinaries Index 澳洲所有普通股票指数 |K(2_Wp  
Australian Dollar [AUD] 澳元 )#H&lH  
Australian Options Market 澳大利亚期权市场 /qd5{%:  
Australian Securities Commission 澳洲证券事务监察委员会 %tOGs80_{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Jx jP'8  
Australian Stock Exchange 澳大利亚证券交易所 ye-EJDZN  
Austrian Schilling [ATS] 奥地利先令 :"~SKJm  
authentication 认证；鉴证 XB.xIApmy  
authority to purchase 委托购买证；委购书 S#^2k!(|G  
authorization 认可；核准；授权；授权书 BWWO=N  
authorization by direction 指示授权 zJ=lNb?q  
authorization by instruction 指令授权 ZR,"w  
authorization by warrant 令状授权 J2BCaAwEP,  
authorization of unit trust 单位信托的认可 Mxmo}tt  
authorized agent 指定代理人 9*&c2jh  
authorized capital 法定资本 p|gzU$FWbk  
authorized clerk 出市员 !2o1c  
authorized dealer 认可交易商 i!a.6Gq  
authorized financial institution 认可财务机构 Km)VOX[ZZ  
authorized fund 认可基金 .DX-biX,  
authorized fund house 获授权的基金公司；认可基金公司 #B!HPlrv  
authorized institution 认可机构 -`8pahI  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 HVHd@#pDZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 28! ke  
authorized insurer 获授权保险人；获认可承保人 1`Ig A0V`"  
authorized investment 特准投资项目 0R-J \  
authorized person 获授权人 [KMNMg  
authorized representative 获授权代表 TFAd  
authorized share capital 法定股本 j6:jN-z  
automated quotation system 自动报价系统 zCe[+F  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Mgp+#w+,  
自动交易系统〔香港期货交易所有限公司〕 `9* |Y8:  
automatic adjustment mechanism 自动调整机制 cF
ZcBiw  
automatic adjustment system 自动调整系统 qN"Q3mU^h*  
Automatic Clearing House 自动票据交换所 Xm
m)z  
automatic exchange rates accumulation system 自动化汇率累集系统 LG+2?+tE"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0g`$Dap  
automatic teller machine [ATM] 自动柜员机 (uVL!%61k  
autopay 自动转帐 sxn{uRF  
available assets 可用资产 [0n[\& 0  
available fiscal reserve 现存财政储备 %#<MCiaK  
available profit 可用利润 % aqP{mOO  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c[>xM3=e^q  
average 平均；平均数；海损 l86gs6>  
average basic salary 平均基本薪金 ^m/7TwD  
average consumer expenditure 平均消费开支；一般消费开支 gkmV;0  
average cost 平均成本 `k6ZAOQtX  
average cost of land production 增辟土地平均成本 v{X<6^g  
average daily turnover 平均每日成交额 {SkE`u4Sz  
average daily wage rate 平均每日工资率 Gsu?m  
average expenditure pattern 平均开支模式 Y:R*AOx  
average growth rate 平均增长率 =<%[P9y  
average net fixed assets 固定资产平均净值 hS1I ;*t  
average of relatives 相对价格平均数 |->CI  
average price 平均价格 Yi j^hs@eV  
average propensity to consume 平均消费倾向；一般消费倾向  i
}_"  
average propensity to save 平均储蓄倾向；一般储蓄倾向 {2)).g  
average rate 平均率 f_2(`T#  
average revenue 平均收入；平均收益 ~1&WR`U  
average stock 平均库存；平均存货 :8`~dj.  
average yearly rent 平均年租 fC".K Yjp  
avoidance of double taxation 避免双重课税 %:v<&^oDlm  
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 ]}kw'&  
4l7 Ny\J  
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