一些有用的会计术语(也不知道发的地方对不对)A

A: j13-?fQ&  
A share Ａ股；甲类股份 @QmN= X5  
abatement of tax 减税；减扣免税额 A2ye ^<-C.  
ABN AMRO Bank N.V. 荷兰银行 BGibBF^  
above-the-line expenditure 线上项目支出；经常预算支出 /P,1KVQPh  
above-the-line receipt 线上项目收入；经常预算收入 7/<~s]D[%  
ABSA Asia Limited 南非联合亚洲有限公司 TzaeE  
absolute change 绝对数值变更 p+=zl`\=|  
absolute expenditure 实际开支 k(H]ILL  
absolute guideline figure 绝对准则数字 md{nHX&  
absolute interest 绝对权益 K@1gK<,a  
absolute order of discharge 绝对破产解除令 S&UP;oc  
absolute profit margin 绝对利润幅度 _oc6=Z  
absolute value 实值；绝对值 q&@s/k  
absolutely vested interest 绝对既得权益 SzpUCr"  
absorbed cost 已吸收成本；已分摊成本 &{8:XJe*,%  
absorption 吸收；分摊；合并 a%`Yz"<lQ  
absorption rate 吸收率；摊配率；分摊率 ^x O](,H  
ACB Finance Limited 亚洲商业财务有限公司 Y[7p
rjd  
acceptable form of reciprocity 合理的互惠条件 ~fkcal1@  
acceptable rate 适当利率；适当汇率 Gn 9oInY1  
acceptance agreement 承兑协议 eWv:wNouk  
acceptance for honour 参加承兑 8+w*,R
y`  
acceptor 承兑人；接受人；受票人 Wd;t(5Xl  
acceptor for honour 参加承兑人 h623)C;  
accident insurance 意外保险 MS""-zn<  
Accident Insurance Association of Hong Kong 香港意外保险公会 %^lD  
accident insurance scheme 意外保险计划 Gf.ywqE$Y$  
accident year basis 意外年度基准 72~L ?  
accommodation 通融；贷款 ZskX!{  
accommodation bill 通融票据；空头票据 Ne<S_u2nT  
accommodation party 汇票代发人 ~2rQ80_  
account balance 帐户余额；帐户结余 K9xvog  
account book 帐簿 #>aq'47j  
account collected in advance 预收款项 +g?uvXC&  
account current book 往来帐簿 > .NLmzUX  
account of after-acquired property 事后取得的财产报告 e+BZoK ^  
account of defaulter 拖欠帐目 ZOPK  
account payable 应付帐款 I=&i &6v8G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H3$py|}lL  
account receivable 应收帐款 A!!!7tj  
account receivable report 应收帐款报表 xT&
~{,9  
account statement 结单；帐单；会计财务报表 .\$A7DD+A  
account title 帐户名称；会计科目 O1o>eDE5A  
accountant's report 会计师报告 Zm*d)</>  
Accountant's Report Rules 会计师报告规则 CJN~
p]\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bh5D}w  
Accounting Arrangements 《会计安排》 =|AYT6z,  
accounting basis 会计基础 }d}sC\>U  
accounting by Official Receiver 破产管理署署长呈交的帐目 %N&.B  
Accounting Circular 《会计通告》 [#Apd1S_  
accounting class 会计类别 ,
TWlg  
accounting date 记帐日期；会计结算日期 Rnwm6nu  
accounting for money 款项核算 (Nc~l ^a  
Accounting Officer 会计主任 Vc5>I_   
accounting period 会计报告期；会计期 ^*fD  
accounting policy 会计政策；会计方针 }d;2[fR)  
accounting practice 会计惯例 \ejHM}w3,  
accounting principle 会计准则
tm5{h{AM  
accounting record 会计记录 rVP\F{Q4Tr  
accounting report 会计报告 0e0)1;t\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H'#06zP>5  
Accounting Society of China 中国会计学会 h9 DUS,G9,  
accounting statement 会计报表 {K+f&75  
accounting system 会计制度；会计系统 %]7 6u7b/  
accounting transaction 会计事项；帐务交易 K!\v?WbF  
accounting treatment 会计处理 FW8Zpr!u  
accounting year 会计年度 (]cL5o9  
accretion 增值；添加  ( y!o  
accrual 应计项目；应累算数目 HUjX[w8  
accrual basis 应计制；权责发生制 kF^4kCJ@  
accrual basis accounting 应计制会计；权责发生制会计 pqO0M]}  
accrue 应累算；应计 h%F.h![*  
accrued benefit 应累算利益 9l~D}5e7  
accrued charges 应计费用 r}qDvC D  
accrued cumulative preference share dividend 应累算的累积优先股股息 py\:u5QS  
accrued expenses 应累算费用 Qqg.z-G%.  
accrued interest payable 应付利息；应计未付利息 }kQ{T:q4  
accrued interest receivable 应收利息；应计未收利息 zB0*KgAn{  
accrued right 累算权益 'A5T$JV.r4  
accruing profit 应累算的利润 G?@W;o)  
accumulated fiscal reserve 累积财政储备 \k=dqWBr7  
accumulated profit 累积利润；滚存溢利 W2rd[W  
accumulated reserve 累积储备 #b*4v&<  
accumulation of surplus income 累积收益盈余 z<9C-  
acquired assets 既得资产 *;}xg{@  
acquisition 收购；购置；取得 D*2*FDGI  
acquisition cost 购置成本 s i2@k  
acquisition expenses 购置费用 3);P!W4>  
acquisition of 100% interest 收购全部股权 Mrgj*|  
acquisition of control 取得控制权 D|(\5]:R  
acquisition of fixed assets 购置固定资产 (<>??(VM  
acquisition of shell “买壳” KE"6I  
acquisition price 收购价 Hre&a!U  
act of God 天灾 <o|fH~?X  
acting partner 执事合伙人 c6 &k?Puy  
active market 买卖活跃的市场；交投畅旺的市场；旺市 rzHBop-8  
active partner 积极参与的合伙人 rK'Lvt@w  
active trading 交投活跃 b||usv[or  
actual circulation 实际流通 o@gceZuk  
actual cost 实际成本 #pPOQv:~  
actual expenditure 实际开支；实际支出 (bv{17K  
actual income 实际入息；实际收入；实际收益 :@jctH~  
actual market 现货市场 %ZD]qaU0  
actual price 现货价；实际价格 W7A!QS  
actual profit 实际利润 Ox#vW6;)  
actual quotation 实盘；实际价位；实际报价 G7CkP  
actual year basis 按实际年度计算 F-zIzzb&O  
actuals 实货 (N&i4O-I  
actuarial investigation 精算调查 py7Zh%k  
actuarial principle 精算原则 w( SY  
actuarial report 精算师报告 'cc8xC  
Actuarial Society of Hong Kong 香港精算学会 $"NH{%95}  
actuarial valuation 精算师估值 [e
rr$  
actuary 精算师 x&DqTX?b,  
ad referendum agreement 暂定协议；有待覆核的协定 6
bUP]^d  
ad valorem duty 从价税；按值征税 0,~s0
]h0V  
ad valorem duty system 从价税制 PcA^ jBgGl  
ad valorem fee 从价费
EpG9t9S9  
ad valorem tariff 从价关税 8/j|=Q,5  
additional allowance 额外免税额 ` Ny(S2  
additional amount for unexpired risk 未过期风险的额外款额 #*pB"L  
additional assessable profit 补加应评税利润 'kj q C  
additional assessment 补加评税 :k?`gm$  
additional commitment 额外承担 ;/
kd.Q  
additional commitment vote 额外承担拨款 B|a<=
~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Dksn  
additional dependent parent allowance 供养父母额外免税额 @yb'h`f]  
additional provision 额外拨款 M2ex 3
m  
additional stamp duty 附加印花税 G{6@]72  
additional tax 补加税罚款；补加税款 8D`+3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Xj+_
"0 #  
adjudged bankrupt 被裁定破产 I2HV{1(i  
adjudicated bankrupt 裁定破产人 i/-IjgM"-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
Epp>L.?r  
adjudication of bankruptcy 裁定破产；宣告破产 .S|T{DMQ[  
adjudication of insolvency 裁定无力偿还债务  ij:a+T  
adjusted actual 经调整的实数；调整后的实数 `q]' ^EzJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 @mZK[*Ak<*  
adjusted figure 经调整的数字；调整后的数额 nI?*[y
}  
adjusted liabilities 经调整的负债；调整后的负债 j?*n@'   
adjusted loss 经调整的亏损；调整后的亏损 $!. [
R}  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 r4[=pfe25  
adjusted profit 经调整的利润；调整后的利润 1lIs jBo g  
adjusted surplus 经调整的盈余额；调整后的盈余额 K_Y{50#  
adjusted value 经调整的价值；调整后的价值 2~hdJ/  
adjustment 调整；修订；理算〔保险〕 wN'S+4  
adjustment centre 调剂中心 @1'OuX^  
adjustment lag 调整过程的时间差距；调整时差 Z?xaXFm_  
adjustment mechanism 调整机制 _+P*XY5  
adjustment of loss 亏损调整 pD[&,gV$  
adjustment process 调整过程；调整程序 ~SBW`=aP}  
adjustment range 调整幅度 9;XbyA]  
administered exchange rate 受管制汇率 [sG`D-\P[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gYN;Fu-9Z  
administration expenses 行政费用 XGR63hXND  
administration fee 手续费；行政费 K
B~1]cYMp  
administration in bankruptcy 破产管理 "Cxj_V@\  
administration order 遗产管理令 16eP
7s  
administrator 管理人；遗产管理人 [dLc+h1{B  
administrator of the estate 遗产管理人 `:Wyw<^  
admission of debt 债项承认书 _YR#J%xa  
admission of proof 接纳债权证明 eD7\,}O  
advance 放贷款项；垫付款项；预支款项；预付款项 KL?<lp"  
advance account 暂支帐目；预付款帐户 YIW9z{rrs  
advance compensation 预付补偿金 XsJ`x  
advance from shareholder 股东垫款 'X+aYF}Ye  
advance pending reimbursement 预支以待日后付还 H#GR*4x  
advanced economy 先进经济体系 5K9W5hA:D  
advancement 预付；预付财产 (9( xJ)  
advances warrant 垫款令 %P1zb7:8  
advancing 贷出 *IbDA  
adverse balance 逆差 Y<POdbg  
adverse exchange 逆汇 z5({A2q  
advertisement addressed to shareholders 在报章刊登的致股东通告 hoBFC1  
advice for collection 托收通知书 #]+BIr`  
advice of drawing 提款通知书；汇票通知书 4d@0v n{  
advice of payment 付款通知 M6MxY\uM  
Advisory Committee [Securities and Futures Commission] rMWvW(@@D  
谘询委员会〔证券及期货事务监察委员会〕 o/
,%rA4  
Advisory Committee on Diversification 经济多元化谘询委员会 74 ptd,  
affidavit 誓章；遗产申报誓章 ,e$RvFB  
affidavit of no receipt 述明无收款的誓章 <hy!B4  
affiliate 联号；联营公司；附属公司 8bMw.u=F  
affiliated company 附属公司；联号；联营公司 m8L %!6o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +1qvT_  
affordability 负担能力 "fNv(> -7s  
African Development Bank [AfDB] 非洲开发银行 YRZw|H{>t  
after-acquired property 事后取得的财产 6flO;d/v  
after-hours dealing 市后交易 ;;UsHhbhI  
after-tax profit 税后盈利；税后利润；税后溢利 Z{(Gib~{N  
agency agreement 代理协议 o+OX^F0  
agency expenses 代理机构的开支 S|u5RU8*"|  
agency fee 代理费 </<z7V,{  
Agency Law 《代理法》 `,pBOh|'  
agent 代理人；承销人 r{yIF~k@  
agent of company 公司代理人 w0js_P-uv  
agent's fee 代理人费；经纪费 *URY8a`bO  
aggregate 总计；总数；总体数字 2\$<&]q  
aggregate amount 总款额；总额 wAR:GO'n  
aggregate assets and liabilities 总体资产与负债 aAoAjVNkK  
aggregate at constant price 按固定价格计算的总体数字 T06w`'aL  
aggregate demand 总需求 gDfM}2]/  
aggregate gross position 总持仓量 /Y\q&}  
aggregate limit 总限额
H!y@.W{_  
aggregate of salaries tax 合计薪俸税 @AG=Eq9<o  
aggregate performance 总体表现；总体业绩 yF` (GU  
aggregate supply 总体供应 P'_ aNU  
aggregate surplus 总盈余 ?b^<Tny  
aggregate total 整体总额 2 (ux  
aggregate value 总值；合计价值 )CL/%I,^  
aggregated basis 合计基准 35-FD{  
aggregated net chargeable income 合计应课税入息实额 cP/(h  
aggregation 合并计算；合计；总和 ZMyd+C_P2  
aggregation of incomes of husband and wife 夫妇入息合并计算 c:z}$DK&'  
aggregation of property 财产的总和 Y=pRenV'  
agio 差价；贴水 6*ZZ)W<  
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》 Tig6<t+Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,,9vk\  
《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》 %u|Qh/?7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z#%77!3  
《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》 )Knsy  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8v;T_VN  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 n!b*GXb\  
agreement for a settlement 授产协议 z9#jXC#OdN  
agreement for assignment 转让协议 f}FJR6VO  
agreement for sale 售卖协议；买卖协议 EjVB\6,  
agreement for sale and purchase 买卖协议 y;9K
 
agreement for the payment of interest 支付利息协议 rUiUv(q  
agreement for the repayment of money 还款协议 =g@hh)3wP  
agreement of reinsurance 再保险协议 @izS_I,  
Agricultural Bank of China 中国农业银行 yCg>]6B  
air passenger departure tax 飞机乘客离境税 H<b4B$/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^
eYJ7&t  
airport tax 机场税 WWTJ%Rd|  
alcohol duty 酒精税 W\DJXM]b  
alienation 让与；让渡；转让 nDchLVw  
alimony 生活费；赡养费 t^
9q>[/d`  
All Ordinaries Index [AOI] 所有普通股指数 HZ2zL17  
all risks 全险；综合险 KRcg  
All Sales Record for Stock Market 《股票市场成交报告》 f;ycQc@f  
Allied Capital Resources Limited 新联财务有限公司 QPF[D7\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |4Q><6"G  
allocation letter 拨款信件 ',RR*{I  
allocation of fund 分配款项；预留款项 +n`^W(  
allocation of profit 利润分配；溢利分配 yFP#z5G  
allocation warrant 拨款令 P|)SXR  
allotment 分配；配股 Sag\wKV8  
allotment notice 股份配售通知；配股通知 VHws9)  
allotment of shares 股份分配 Xg"Mjmr  
allowable 可获宽免；免税的 LyXABQ]  
allowable business loss 可扣除的营业亏损 7@VR:~n}k  
allowable expenses 可扣税的支出 GHWpL\A{8`  
allowance 免税额；津贴；备抵；准备金 M9S[{Jj*  
allowance for debts 债项的免税额 }fxH>79g  
allowance for depreciation by wear and tear 耗损折旧免税额 -3b0;L&4>x  
allowance for funeral expenses 殡殓费的免税额 lu.2ZQE
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r?2C%GI`  
allowance for repairs and outgoings 修葺及支出方面的免税额 X4*/h$48 w  
allowance to debtor 给债务人的津贴 C[$<7Mi|;  
alteration of capital 资本更改 Nb{oH+$b  
alternate trustee 候补受托人 qm}7w3I^  
amalgamation 合并 55|$Imnf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g(;ejKSR  
ambit of charges 征税范围；收费范围 N=L urXv  
amended valuation 经修订的估值 }mJ)gK5b 6  
American Commodities Exchange 美国商品交易所 B "}GAk}V  
American Express Bank Limited 美国运通银行 I`KN8ll  
American Stock Exchange 美国证券交易所 Z#W`0G>'  
amortization 摊销 .g&BA15<F6  
amount due from banks 存放银行同业的款项 7y`
~T+  
amount due from banks abroad 存放海外银行同业的款项 anV)$PT=  
amount due from holding companies 控股公司欠款 p|bpE F=U  
amount due from local banks 存放本港银行同业的款项 qx? lCz a"  
amount due to banks 银行同业的存款 sQH.}W$C  
amount due to banks abroad 海外银行同业的存款 &k{@:z  
amount due to holding companies 控股公司存款 #QDV_ziE5  
amount due to local banks 本港银行同业的存款 I~
T?tm  
amount due to outport banks 外埠银行同业的存款 }&naP  
amount for note issue 发行纸币的款额 >zhbipA  
amount of bond 担保契据的款额 02S(9^=  
amount of consideration 代价款额 V+K.' J ^@  
amount of contribution 供款数额 3 \WdA$Wx  
amount of indebtedness 负债款额 \)"qN^we  
amount of principal of the loan 贷款本金额 IH0^*f  
amount of rates chargeable 应征差饷数额 6qA{l_V  
amount of share capital 股本额 n*xNMw1x"T  
amount of sums assured 承保款额 BzUx@,  
amount of variation 变动幅度 Gsh2  
amount of vote 拨款数额 &boBu^,94  
amount payable 应付款额 e)bqE^JP  
amount receivable 应收款额 Tuy*Df  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5LK>n-  
analysis 分析 \%VoX`B  
ancillary risk 附属风险 Yb\36|  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q&\k"X1  
annual accounting date 年结日期 *Ee# x!O  
annual allowance 每年免税额；年积金；年度津贴；年津
5~? J  
annual balance 年度余额 cK } Qu  
annual disposable income 每年可动用收入 n(+:l'#H
J  
annual estimates 周年预算 pVY.&XBZ$  
annual fee 年费 5V
cYdu3  
annual general meeting 周年大会 ']NM_0  
annual growth rate 年增率；每年增长率
X[[=YCi0  
annual long-term supplement 长期个案每年补助金 /4f;Niem  
annual pensionable emolument 可供计算退休金的年薪 8|/YxF<  
annual report 年报 _B[(/wY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yiUdUw/  
annual return 周年报表；周年申报表；每年报税表格 Mf63 59  
Annual Return Rules 《周年报表规则》 wDG4rN9x  
annual review of consumer prices 每年消费物价回顾 "8X+F%  
annual roll-forward basis 逐年延展方式 ij),DbWd  
annual salary 年薪 G#*;3X$  
annual statement 年度报表；年度决算表 N@>S>U8C  
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 tpD?-`9o  
annuitant 年金受益人 EKf4f^<  
annuity 年金 rG]Xgq"   
annuity contract 年金合约 re*/JkDq3K  
annuity on human life 人寿年金 !]nCeo  
antecedent debt 先前的债项 xl^'U/  
ante-dated cheque 倒填日期支票 5W48z%MN  
anticipated expenditure 预期开支 ^
s*} 0
 
anticipated net profit 预期纯利 H6eGLg={  
anticipated revenue 预期收入 2P}RZvUd  
anti-inflation measure 反通货膨胀措施 S7vE[VF5  
anti-inflationary stance 反通货膨胀立场 !Z
ZAI_N  
apparent deficit 表面赤字 4Ojw&ys@V  
apparent financial solvency 表面偿债能力 I
Y&a!  
apparent partner 表面合伙人 ik*_,51Zj  
application for personal assessment 个人入息课税申请书 `<n:D`{dZ  
application of fund 资金应用 -G 'lyH  
application to release as liquidator and to destruct the books of accounts and documents =!X4j3Cv  
申请免除清盘人职务及毁灭帐簿与文件 O#\>j  
appointed actuary 委任精算师 ^xwFjQXx  
appointed auditor 委任核数师；委任审计师 (Wqhuw!u  
appointed trustee 委任的受托人 wW4S@m  
appointer 委任人 i]z i[Zo$  
apportioned pro rata 按比例分摊 h(-&.Sm")H  
apportionment 分配；分摊 Q/9b'^UJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i.]zq  
apportionment formula 分摊方程式 'Ot[q^,KRG  
apportionment of estate duty 遗产税的分摊 l?o- p  
appraisal 估价；评估 4o3GS8  
appreciable growth 可观增长 Izu.I_$4  
appreciable impact 显着影响 %K7}yy&9C  
appreciable increase 可观增长 cw.7YiU  
appreciation 增值；升值 M\f0 =`g  
appreciation against other currencies 相对其他货币升值 s|T7)PgR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F{,O+\  
appreciation tax 增值税 M6sDtL9l  
appropriation 拨款；拨用；拨付 s|'L0` <B  
appropriation account 拨款帐目 (
/U1J  
Appropriation Bill 拨款法案 KF)i66  
appropriation-in-aid system 补助拨款办法 3D0I5LF&  
approved assets 核准资产 z<>_*Lfj  
approved basket stock 认可一篮子证券 (T01hR&  
approved budget 核准预算 j+hoj2(  
approved charitable donation 认可慈善捐款 b*KZe[#M1  
approved charitable institution 认可慈善机构 $wTX  
approved currency 核准货币；认可货币 b3lpNJ J  
approved estimates 核准预算 `uHpj`EU  
approved estimates of expenditure 核准开支预算 G m! ]   
approved overseas insurer 核准海外保险人 Tt|6N*b'  
approved overseas trust company 核准海外信托公司 {@AcL:Eit  
approved pooled investment fund 核准汇集投资基金 o=QF>\\  
approved provident fund scheme 认可公积金计划 *lAdS]I  
approved provision 核准拨款 !%r`'|9y  
approved redeemable share 核准可赎回股份 3~ZVAg[c  
approved regional stock 认可地区性证券 s_!Z+D$K  
approved retirement scheme 认可退休金计划 ~0|hobk  
approved subordinated loan 核准附属贷款 >ULp!  
arbitrage 套戥；套汇；套利 [!mjUsut*  
arbitrageur 套戥者；套汇者 us%RQ8=k  
arbitrary amount 临时款项 hJsC \C,^  
arrangement 措施；安排；协定 (02(:;1  
arrears 欠款 ;r"B?]JO  
arrears of pay 欠付薪酬 w.p'Dpw  
arrears of revenue 逾期未收税款；逾期未收的帐项 GNc|)$  
articles of association 组织章程；组织细则；组织章程细则 h+D=/:B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qI*1+R}  
ascertainment of profit 确定利润 d A{Jk  
"Asia Clear" “亚洲结算系统” %)Dd{|c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (t$/G3E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yW?%c#9D  
Asian Development Fund [ADF] 亚洲发展基金 bU`yymf{L  
Asian dollar bond 亚洲美元债券 :OaQq@V  
Asian dollar market 亚洲美元市场 1o78e2B  
Asian dollar rate 亚洲美元利率 :0/o?'s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b]?;R  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `|Z@UPHzG  
asked price 沽盘；喊价；索价；卖方报价 '/g+;^_cB  
assessable income 应评税入息 zqr%7U  
assessable loss 应评税亏损 D ;$+]2  
assessable profit 应评税利润 Zb;$
ZUWQX  
assessable value 应评税值 #`0z=w/)  
assessed profit 估定利润 ya g  
assessed value 经评估价值 }#5roNH~Z  
assessment 评税；评定；估价；评税单 C/XyDbH  
assessment number 评税编号；估价编号 h##?~!xDmq  
assessment of additional tax 补加税评税 y
4rJ-  
assessment of performance 业绩评估；实绩评价 Z3>3&|&  
Assessor 评税主任 _)2TLA n3  
asset price bubbles 资产价格泡沫 >Eg.c  
asset-backed securities 具资产保证的证券 hpV /F  
assets accretion 资产增值 }A/&]1GWk  
assets and liabilities 资产与负债 6F/ OlK<  
assets betterment statement 资产递增表；资产改进表 5XO'OSdYq  
assets lending 实物放款；有抵押贷款 ![ID0}MjJ  
assets of the company passing on the death 死者去世时转移的公司资产 sNmC#,  
assets pledged as security for liabilities 用作负债抵押的资产 s^'#"`!v=  
assets portfolio 资产投资组合 -01 1U!  
assets price 资产价格 C+m^Z[
 
assets quality 资产质素 -G#@BtB2+  
assets realization 资产变现 iiB)/~!O  
assets refinancing arrangement 资产再集资安排 ^i)Q CDU7  
assets securitization 资产证券化 L4*fF  
assets situated outside Hong Kong 在香港以外地方的资产 K |} ]<  
assets stripping 削减资产；拆卖资产 JD`;,Md  
assets value 资产值 udI:]:,P  
assignee 承让人 |O+>#  
assignment 转让；转让书；转让契 8!Mzr1:  
assignment of interest 权益转让 ,xe@G)a  
assignment of letters patent and trade mark 专利证书及商标转让 %aE7id>v6  
assignment of property 物业转让；物业转让书 (`.qG &6p  
assignment right 转让权 G:C6`uiy`  
assignor 转让人 tSc>@Q_|  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 r9a!,^}F  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &t|V:_?/x  
associate member 附属会员 AYu'ptDNr  
associated body corporate 相联法人团体 G^@Jgx3n  
associated company 相联公司；联属公司 ?WtG|w  
associated corporation 相联法团 =)1YYJTe9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5@t uo`k  
公认会计师公会〔英国〕 wp*&&0O!  
Association of Futures Exchange Brokers 香港期货经纪协会 P9mxY*K)%5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G[<[#$(  
association of underwriters 承保人组织 '7LJuMp$#  
assumption of control 接管 /0&:Yp=>  
assurance 担保；保险；转易；转易书 C\^<v&  
assurance of interest 权益的转易 &G|jzXE  
at 19XX price 按一九ＸＸ年价格计算 '[yqi1 &  
at a discount 按赔价计算；按贴水价格计算；打折扣 $N+{r=  
at a premium 按溢价计算；按升水价格计算 O-!fOdX8_k  
at call 通知付款；按通知 ""v`0OP&J  
at constant market price 按固定市价计算 SAE'?_  
at constant price 按固定价格计算 W*rU,F|9  
at cost 按成本计算 a.&#dxgW[  
at current market price 按当时市价计算；按现时市价计算 [gh[F  
at current price 按当时价格计算；按现时价格计算 LXu"rfp  
at factor cost 按要素成本计算；按生产要素成本计算 CBnouKc:  
at money-of-the-day price 按付款当日价格计算 .Lr)~  
at or better 按指定或较佳价位〔买卖指令〕 G<^]0`"+)t  
at par 按面值计算；平价 :UDn^(#  
at sight 见票即付 0B$7S,2  
at the close 按收市盘 _QMHPRELk  
at the opening 按开市盘 _?]BVw  
attestation 见证；见证条款 fByh";<`P  
at-the-money option 平价期权 l88a#zUQDN  
attorney 受权人；受托代表人 uJ/?+5TU  
attornment 新拥有人承认书 :CkR4J!m3  
attributable profit 可归属利润 rq(~
/Yc  
attributable share value 可归属股份价值 ,[}yf#8@J  
Auckland Stock Exchange 奥克兰证券交易所 c<h!Q
nJ  
auction 拍卖 Gz[ymj)5  
auctioneer 拍卖商 t3#H@0<  
audit 审计；核数 F2PLy q  
Audit Commission 审计署 tC@zM.v%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K)Xs L  
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〕 |N=@E,33  
audit review 帐目审查 C=dx4U~   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A{8K#@!  
audited account 审计帐目；经审计的帐目 d7_g u  
audited annual account 经审计的周年帐目 ~ S?-{
X+  
audited balance sheet 经审计的资产负债表 _+Jf.n20  
auditor 核数师；核数主任；审计师 DNW2;i<hsz  
auditor's certificate 核数师证明书；审计师证明书 4I#eC#"  
auditor's report 核数师报告；审计师报告 l@tyg7CwY  
Aussie bond 澳元债券 H?`)[#  
austerity budget 紧缩预算 io9xI3{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xf^<ec  
Australia All Ordinaries Index 澳洲所有普通股票指数 CEX}`I*-  
Australian Dollar [AUD] 澳元 4g6ksdFQ  
Australian Options Market 澳大利亚期权市场 ANFg]g.Az  
Australian Securities Commission 澳洲证券事务监察委员会 7dlKdKH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 N7~)qqb  
Australian Stock Exchange 澳大利亚证券交易所 rZ!Yi*? f  
Austrian Schilling [ATS] 奥地利先令 :<N6i/  
authentication 认证；鉴证 RhV:Z3f`6  
authority to purchase 委托购买证；委购书 &G pA1  
authorization 认可；核准；授权；授权书 jr[<i\!  
authorization by direction 指示授权 |,1bkJt  
authorization by instruction 指令授权 da00p-U  
authorization by warrant 令状授权 hSkc9jBF
 
authorization of unit trust 单位信托的认可 sk7rU+<  
authorized agent 指定代理人 uK;K{  
authorized capital 法定资本 @m/;ZQ  
authorized clerk 出市员 Tbi]oB#  
authorized dealer 认可交易商 c>R`jb@$N  
authorized financial institution 认可财务机构 ` Y{>2UFX  
authorized fund 认可基金 ib(>vp$V  
authorized fund house 获授权的基金公司；认可基金公司 XJ:>UNf5;  
authorized institution 认可机构 TDAWI_83-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y(hW(bd;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 J+}+"h~.  
authorized insurer 获授权保险人；获认可承保人 /]/>jz>  
authorized investment 特准投资项目 ,W1a
<dl  
authorized person 获授权人 BLL]^qN;Y  
authorized representative 获授权代表 ^zaKO'KcV  
authorized share capital 法定股本 _}I(U?Q-C  
automated quotation system 自动报价系统 H:q)^$s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] a@fE46o6<  
自动交易系统〔香港期货交易所有限公司〕 z29qARiX  
automatic adjustment mechanism 自动调整机制 pK6e/eC  
automatic adjustment system 自动调整系统 mfeMmKFu\  
Automatic Clearing House 自动票据交换所 IP30y>\  
automatic exchange rates accumulation system 自动化汇率累集系统 (2 T#/$  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +9CEC1-l  
automatic teller machine [ATM] 自动柜员机 *%T)\\H2  
autopay 自动转帐 I #M%%5e  
available assets 可用资产 "K|)<6J  
available fiscal reserve 现存财政储备 @,x_i8  
available profit 可用利润 6%g
B E  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }A4nJ>`tq  
average 平均；平均数；海损 hncS_ZA  
average basic salary 平均基本薪金 Pv
/Pww\  
average consumer expenditure 平均消费开支；一般消费开支 )|w*/JK\Z  
average cost 平均成本 =
y<">-  
average cost of land production 增辟土地平均成本 ET,Q3X\Oe  
average daily turnover 平均每日成交额 y:[BP4H?y  
average daily wage rate 平均每日工资率 -,~;qSs  
average expenditure pattern 平均开支模式
%s$rP  
average growth rate 平均增长率 w~kHQ%A  
average net fixed assets 固定资产平均净值 ioC@n8_[G  
average of relatives 相对价格平均数 ~Na=+}.q_  
average price 平均价格 XYqpI/s  
average propensity to consume 平均消费倾向；一般消费倾向 XJx,9trH  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $nB-ADRu@  
average rate 平均率 !;o\5x<'$O  
average revenue 平均收入；平均收益 24T@N~\g  
average stock 平均库存；平均存货 $?FS00p*|X  
average yearly rent 平均年租 7$!`p,@we/  
avoidance of double taxation 避免双重课税 AIZW@Nq.5  
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 F,*2#:Ki  
<Ctyht0c.  
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