一些有用的会计术语(也不知道发的地方对不对)A

A: Px \cT  
A share Ａ股；甲类股份 b"N!#&O
]  
abatement of tax 减税；减扣免税额 HBtk)  
ABN AMRO Bank N.V. 荷兰银行 (uDd_@a9t  
above-the-line expenditure 线上项目支出；经常预算支出 {A
:uy  
above-the-line receipt 线上项目收入；经常预算收入 DR:$urU$  
ABSA Asia Limited 南非联合亚洲有限公司 }AJoF41X  
absolute change 绝对数值变更 hp9U   
absolute expenditure 实际开支
A!x
&,<  
absolute guideline figure 绝对准则数字 a6e{bAuq  
absolute interest 绝对权益 Q-gVg%'7  
absolute order of discharge 绝对破产解除令 Ihf :k_;  
absolute profit margin 绝对利润幅度 y*vSt
^  
absolute value 实值；绝对值 PMB4]p%o  
absolutely vested interest 绝对既得权益 ow3.jHsLA  
absorbed cost 已吸收成本；已分摊成本 }shxEsq  
absorption 吸收；分摊；合并 /kkUEo+  
absorption rate 吸收率；摊配率；分摊率 /YF:WKr2  
ACB Finance Limited 亚洲商业财务有限公司 c:9n8skE7  
acceptable form of reciprocity 合理的互惠条件 Dpw*m.f  
acceptable rate 适当利率；适当汇率 cAEvv[  
acceptance agreement 承兑协议 .\^0RyJE  
acceptance for honour 参加承兑 Hy[: _E  
acceptor 承兑人；接受人；受票人
M%!;5  
acceptor for honour 参加承兑人 D5?8`U m=  
accident insurance 意外保险 n%J=!z3  
Accident Insurance Association of Hong Kong 香港意外保险公会 0x!&>  
accident insurance scheme 意外保险计划 @&O4a2+  
accident year basis 意外年度基准 !#O[RS  
accommodation 通融；贷款 p.=9[`  
accommodation bill 通融票据；空头票据 wLXJ?iy3  
accommodation party 汇票代发人 U"p</
Q  
account balance 帐户余额；帐户结余 `**{a/3  
account book 帐簿 <c p
ck  
account collected in advance 预收款项 tULGfvp  
account current book 往来帐簿 bP9ly9FH  
account of after-acquired property 事后取得的财产报告 @3O)#r}\  
account of defaulter 拖欠帐目 `!HD. E[2c  
account payable 应付帐款 SXOAa<u5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4r1\&sI$~  
account receivable 应收帐款 &o;0%QgF  
account receivable report 应收帐款报表
x I.W-js[  
account statement 结单；帐单；会计财务报表 71c[`h*0{  
account title 帐户名称；会计科目 J}X{8Ds9  
accountant's report 会计师报告 HN{c)DIm]  
Accountant's Report Rules 会计师报告规则 ~dRstH7u  
accounting and auditing procedure 会计与审计程序；会计与核数程序 cA q3Gh  
Accounting Arrangements 《会计安排》 0^-1d2Z~  
accounting basis 会计基础 WxGD*%  
accounting by Official Receiver 破产管理署署长呈交的帐目 &HM-UC|  
Accounting Circular 《会计通告》 w#9KtW,tt  
accounting class 会计类别 =L" 0]4K  
accounting date 记帐日期；会计结算日期 PFh ^Z L  
accounting for money 款项核算 /^BC Qaj  
Accounting Officer 会计主任 f`uRC-B/  
accounting period 会计报告期；会计期 2(xC|  
accounting policy 会计政策；会计方针 E s5:S#  
accounting practice 会计惯例 'Be'!9K*d  
accounting principle 会计准则 `)n4I:)2  
accounting record 会计记录 Pj-INc96  
accounting report 会计报告 \@:,A]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YS9RfK/  
Accounting Society of China 中国会计学会 [!A[oK9i C  
accounting statement 会计报表 :-k|jt  
accounting system 会计制度；会计系统 `R[ZY!=+  
accounting transaction 会计事项；帐务交易 &&X,1/  
accounting treatment 会计处理 M`Er&nQs  
accounting year 会计年度 b]+F/@h~]  
accretion 增值；添加 e /JQ #A  
accrual 应计项目；应累算数目 %x$U(I}  
accrual basis 应计制；权责发生制 #]@HsVXh7  
accrual basis accounting 应计制会计；权责发生制会计 ~-BF7f6C  
accrue 应累算；应计 ^hC'\09=c  
accrued benefit 应累算利益 2ndn8_l  
accrued charges 应计费用 \j>7x  
accrued cumulative preference share dividend 应累算的累积优先股股息 37/n"
\4  
accrued expenses 应累算费用 `@h|+`h  
accrued interest payable 应付利息；应计未付利息 +tqErh?Al  
accrued interest receivable 应收利息；应计未收利息 aKbmj  
accrued right 累算权益 %T{]l;5  
accruing profit 应累算的利润 }Q/onBt  
accumulated fiscal reserve 累积财政储备 AC) M2;  
accumulated profit 累积利润；滚存溢利 jV3PTU  
accumulated reserve 累积储备 =^nb+}Nz(  
accumulation of surplus income 累积收益盈余 \
c}(rqT  
acquired assets 既得资产 dw bR,K  
acquisition 收购；购置；取得 Q6@<7E]y  
acquisition cost 购置成本 ^"/^)Lb!@M  
acquisition expenses 购置费用 &N|$G8\CY  
acquisition of 100% interest 收购全部股权 Iry$z^  
acquisition of control 取得控制权 9B: 3Ha=  
acquisition of fixed assets 购置固定资产 2d !'9mA  
acquisition of shell “买壳” i<m(neX[H  
acquisition price 收购价 Pd*[i7zhC  
act of God 天灾 I0)`tQ+  
acting partner 执事合伙人 w )R5P[b  
active market 买卖活跃的市场；交投畅旺的市场；旺市 JbMTULA  
active partner 积极参与的合伙人 _/s"VYFZ  
active trading 交投活跃 i6`"e[aT[o  
actual circulation 实际流通 @p+;iS1}  
actual cost 实际成本 %iN>4;T8  
actual expenditure 实际开支；实际支出 Z4j6z>qE  
actual income 实际入息；实际收入；实际收益 ,BU;i%G&s  
actual market 现货市场 K9lgDk"i  
actual price 现货价；实际价格 'YNaLZ20  
actual profit 实际利润 I &t~o  
actual quotation 实盘；实际价位；实际报价 Eah6"j!B8n  
actual year basis 按实际年度计算 OU[<\d
 
actuals 实货 *U?O4E9  
actuarial investigation 精算调查 NB"S,\M0  
actuarial principle 精算原则 S\k<  
actuarial report 精算师报告 e3?=
1ZB  
Actuarial Society of Hong Kong 香港精算学会 :]^e-p!z  
actuarial valuation 精算师估值 ~&?bU]F  
actuary 精算师 :HkBP90o  
ad referendum agreement 暂定协议；有待覆核的协定 +&Ld`d!n  
ad valorem duty 从价税；按值征税 tgK I
 
ad valorem duty system 从价税制 '$K E=Jy  
ad valorem fee 从价费 dj0; tQ=C  
ad valorem tariff 从价关税 tMIYVHGy  
additional allowance 额外免税额 ]A#lV$  
additional amount for unexpired risk 未过期风险的额外款额 ^:eZpQ [,  
additional assessable profit 补加应评税利润 ;;Q^/rkC  
additional assessment 补加评税 )O]T}eI  
additional commitment 额外承担 WSkGVQu  
additional commitment vote 额外承担拨款 =l,P'E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 AlSO  
additional dependent parent allowance 供养父母额外免税额 6OES'3Cy  
additional provision 额外拨款 '|C3t!H`  
additional stamp duty 附加印花税 ly[LF1t  
additional tax 补加税罚款；补加税款 X%1TsCKMj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rH+OXGoB  
adjudged bankrupt 被裁定破产 3FEJ 9ZyG  
adjudicated bankrupt 裁定破产人 RpHlq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c?p^!zG  
adjudication of bankruptcy 裁定破产；宣告破产 24mdhT|  
adjudication of insolvency 裁定无力偿还债务 H"C'<(4*\  
adjusted actual 经调整的实数；调整后的实数 ]n22+]D  
adjusted current assets 经调整的流动资产；调整后的流动资产 _"DS?`z6  
adjusted figure 经调整的数字；调整后的数额 4`IM[DIG~  
adjusted liabilities 经调整的负债；调整后的负债 y7R#PkQ~  
adjusted loss 经调整的亏损；调整后的亏损 mo0\t#jA  
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\AnM5  
adjusted profit 经调整的利润；调整后的利润 $`=p]  
adjusted surplus 经调整的盈余额；调整后的盈余额 s[1ao"sZ^  
adjusted value 经调整的价值；调整后的价值 lo1Ui`V  
adjustment 调整；修订；理算〔保险〕
]rmBM  
adjustment centre 调剂中心 5\-uo&#  
adjustment lag 调整过程的时间差距；调整时差 iHK~?qd}  
adjustment mechanism 调整机制 ^[L(kHOGzk  
adjustment of loss 亏损调整 J~Xv R  
adjustment process 调整过程；调整程序 ]$ew 5%  
adjustment range 调整幅度 h6 \P&Z  
administered exchange rate 受管制汇率 <#63tN9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 THA9OXP  
administration expenses 行政费用 hG
Rj  
administration fee 手续费；行政费 XC4Z,,ah"  
administration in bankruptcy 破产管理 ,g`%+s7u  
administration order 遗产管理令 c}x1-d8  
administrator 管理人；遗产管理人 X'9.fKp  
administrator of the estate 遗产管理人 X|M!Nt0'  
admission of debt 债项承认书 E-MPFL  
admission of proof 接纳债权证明 cPGlT"  
advance 放贷款项；垫付款项；预支款项；预付款项 7p&jSOY  
advance account 暂支帐目；预付款帐户 T)C@6/  
advance compensation 预付补偿金 BG{f)2F\  
advance from shareholder 股东垫款 g(DD8;]w<  
advance pending reimbursement 预支以待日后付还 F /b`[  
advanced economy 先进经济体系 T X`X5j  
advancement 预付；预付财产 l?Y^3x}j  
advances warrant 垫款令 jjpYg  
advancing 贷出 *
OVB;]D3+  
adverse balance 逆差 6Z/`p~e  
adverse exchange 逆汇 ;`9f<d#\  
advertisement addressed to shareholders 在报章刊登的致股东通告 1C[9}}  
advice for collection 托收通知书 y!e]bvN  
advice of drawing 提款通知书；汇票通知书 }fpya2Xt  
advice of payment 付款通知 fGgt[f[  
Advisory Committee [Securities and Futures Commission] ;?6vKpj;  
谘询委员会〔证券及期货事务监察委员会〕 4p_C+4  
Advisory Committee on Diversification 经济多元化谘询委员会 &[.5@sv  
affidavit 誓章；遗产申报誓章 ."K>h3(&V  
affidavit of no receipt 述明无收款的誓章 K,f:X g!:  
affiliate 联号；联营公司；附属公司 qZoDeN-CC  
affiliated company 附属公司；联号；联营公司 UNI< r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I Mgd2qIC  
affordability 负担能力 p:,Y6[gMo  
African Development Bank [AfDB] 非洲开发银行 +bjy#=  
after-acquired property 事后取得的财产 d{ (,Gy>I  
after-hours dealing 市后交易 W<Uu.Y{sG  
after-tax profit 税后盈利；税后利润；税后溢利 ffCDO\i({  
agency agreement 代理协议 E'5*w6  
agency expenses 代理机构的开支 f49kf**  
agency fee 代理费 @|!4X(2  
Agency Law 《代理法》 |J`EM7qMK  
agent 代理人；承销人 A
'qe2]  
agent of company 公司代理人 VFT@Ic#]  
agent's fee 代理人费；经纪费 ?-??>& z  
aggregate 总计；总数；总体数字 .@dC]$2=  
aggregate amount 总款额；总额 U%{GLO   
aggregate assets and liabilities 总体资产与负债 wI#8|,]"z  
aggregate at constant price 按固定价格计算的总体数字 7AG|'s['=  
aggregate demand 总需求 ,RP-)j"Wff  
aggregate gross position 总持仓量 gfk)`>E  
aggregate limit 总限额 wAMg"ImJ  
aggregate of salaries tax 合计薪俸税 \lL[08G  
aggregate performance 总体表现；总体业绩 !+
xQ  
aggregate supply 总体供应 ?}||?2=P  
aggregate surplus 总盈余 SNEhP5!  
aggregate total 整体总额 c0Ug
5Vr  
aggregate value 总值；合计价值 gW,
[X(  
aggregated basis 合计基准  a+h$u  
aggregated net chargeable income 合计应课税入息实额 <+8'H:wz  
aggregation 合并计算；合计；总和 0V%c%]PH  
aggregation of incomes of husband and wife 夫妇入息合并计算 6K2e]r  
aggregation of property 财产的总和  *7Dba5B  
agio 差价；贴水 :I"CQ C[Z  
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》 =j]y?;7q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rK~-Wz
wu  
《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》 *0WVrM06?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Tw~R-SiS`s  
《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》 :\TMm>%q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >T$0*7wF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
W?7l-k=S  
agreement for a settlement 授产协议 G1:}{a5i_  
agreement for assignment 转让协议 EIi<g2pM(  
agreement for sale 售卖协议；买卖协议 %lKw+D  
agreement for sale and purchase 买卖协议  %zavSm"  
agreement for the payment of interest 支付利息协议 S :HOlJze  
agreement for the repayment of money 还款协议 :]"5UY?oF  
agreement of reinsurance 再保险协议 OY*y<>  
Agricultural Bank of China 中国农业银行 4^_6~YP7  
air passenger departure tax 飞机乘客离境税 BU nujC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,5'o>Y  
airport tax 机场税 <,.$U\W  
alcohol duty 酒精税 D(cD8fn,J  
alienation 让与；让渡；转让 b#2)"V(  
alimony 生活费；赡养费 uLms0r\@!  
All Ordinaries Index [AOI] 所有普通股指数 zal]t$z>  
all risks 全险；综合险 IrwQ~z3I  
All Sales Record for Stock Market 《股票市场成交报告》 y@LImiRG  
Allied Capital Resources Limited 新联财务有限公司 J%|?[{rO{'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 U}2@  
allocation letter 拨款信件 7T[~~V^x  
allocation of fund 分配款项；预留款项 , 3R=8  
allocation of profit 利润分配；溢利分配 Sn:>|y~  
allocation warrant 拨款令
a[{qb  
allotment 分配；配股 AR"2?2<mJ7  
allotment notice 股份配售通知；配股通知 J_s`G  
allotment of shares 股份分配 w,~*ead  
allowable 可获宽免；免税的 rcnH^P  
allowable business loss 可扣除的营业亏损 _K5<)( )  
allowable expenses 可扣税的支出 bC&A@.g{  
allowance 免税额；津贴；备抵；准备金 /"m s  
allowance for debts 债项的免税额 5hs_k[q  
allowance for depreciation by wear and tear 耗损折旧免税额 ]l7W5$26 @  
allowance for funeral expenses 殡殓费的免税额 #%,X),%-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  ^`H'LD  
allowance for repairs and outgoings 修葺及支出方面的免税额 t@KTiJI ]  
allowance to debtor 给债务人的津贴 q|5WHB  
alteration of capital 资本更改 a=S &r1s>  
alternate trustee 候补受托人 Z'o0::k  
amalgamation 合并 31n"w;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vE]ge  
ambit of charges 征税范围；收费范围 2:LUB)&i  
amended valuation 经修订的估值 >}k*!J|  
American Commodities Exchange 美国商品交易所 !&)X5oJ  
American Express Bank Limited 美国运通银行 " <bjS  
American Stock Exchange 美国证券交易所 ]+lT*6P*  
amortization 摊销 (6%T~|a  
amount due from banks 存放银行同业的款项 3j#VKj+Uc  
amount due from banks abroad 存放海外银行同业的款项 H4i}gdR  
amount due from holding companies 控股公司欠款 B'/U#>/  
amount due from local banks 存放本港银行同业的款项 ]#~J[uk  
amount due to banks 银行同业的存款 1eXMMZ/?  
amount due to banks abroad 海外银行同业的存款 3=S|U,  
amount due to holding companies 控股公司存款 vgW(l2,@  
amount due to local banks 本港银行同业的存款 ra^</o/  
amount due to outport banks 外埠银行同业的存款 2BY|Cp4R  
amount for note issue 发行纸币的款额 gx\V)8Zr  
amount of bond 担保契据的款额 MmJMx  
amount of consideration 代价款额 3Vu}D(PJ  
amount of contribution 供款数额 ];.5*a%*  
amount of indebtedness 负债款额 D5zc{) /  
amount of principal of the loan 贷款本金额 92-Xz6Bo9  
amount of rates chargeable 应征差饷数额 $W._FAAJ#  
amount of share capital 股本额 -e_fn&2,Y  
amount of sums assured 承保款额 &{)<Q(g  
amount of variation 变动幅度 1q}32^>+o  
amount of vote 拨款数额 hB?#b`i^  
amount payable 应付款额 ;NP-tA)  
amount receivable 应收款额 0jp].''RK\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AArLNXzVW  
analysis 分析 l&& i`  
ancillary risk 附属风险 3h bHS~  
annual account 周年帐目；周年帐目报表；年度决算；年结 >WHajYO"  
annual accounting date 年结日期 v}>g* @  
annual allowance 每年免税额；年积金；年度津贴；年津 +=WBH'  
annual balance 年度余额 dJ"
44Wu+J  
annual disposable income 每年可动用收入 cMK|t;" 3  
annual estimates 周年预算 DVQr7tQf  
annual fee 年费 qw+7.h#V  
annual general meeting 周年大会 YB*)&@yx  
annual growth rate 年增率；每年增长率 5{H)r  
annual long-term supplement 长期个案每年补助金 GtRpgM  
annual pensionable emolument 可供计算退休金的年薪 )St0}?I~  
annual report 年报 t!D
'ZLw
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 pbz
t8 P[  
annual return 周年报表；周年申报表；每年报税表格 AB=%yM7V*  
Annual Return Rules 《周年报表规则》 -6MPls+  
annual review of consumer prices 每年消费物价回顾 w+m7jn!$  
annual roll-forward basis 逐年延展方式 ?MDo. z3  
annual salary 年薪 s:<y\1Ay  
annual statement 年度报表；年度决算表 {[uhIJD3g6  
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 2e6P?pX~2  
annuitant 年金受益人 (JU8F-/9  
annuity 年金 (4Db%Iw  
annuity contract 年金合约 za>%hZf\  
annuity on human life 人寿年金 P, x"![6  
antecedent debt 先前的债项 |E13W  
ante-dated cheque 倒填日期支票 k(f),_  
anticipated expenditure 预期开支 1P]J3o  
anticipated net profit 预期纯利
HSud$(w  
anticipated revenue 预期收入 Eu|/pH=:  
anti-inflation measure 反通货膨胀措施 fMwF|;  
anti-inflationary stance 反通货膨胀立场 qJ" (:~  
apparent deficit 表面赤字 .J.}}"+U  
apparent financial solvency 表面偿债能力
:7@[=n
  
apparent partner 表面合伙人 8hV]t'/;  
application for personal assessment 个人入息课税申请书 hn.(pI1  
application of fund 资金应用 *gmc6xY  
application to release as liquidator and to destruct the books of accounts and documents TJ)Nr*U3_  
申请免除清盘人职务及毁灭帐簿与文件 ->#wDL!6  
appointed actuary 委任精算师 
sta/i?n  
appointed auditor 委任核数师；委任审计师 s-
#@t  
appointed trustee 委任的受托人 uNewWtUb(  
appointer 委任人 yCz"~c  
apportioned pro rata 按比例分摊 Rd(8j+Q?ps  
apportionment 分配；分摊 [KUkv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `&I6=,YLp  
apportionment formula 分摊方程式 ~ESw* 6s9  
apportionment of estate duty 遗产税的分摊 j1Ys8k%$l  
appraisal 估价；评估 =Vh]{y~$  
appreciable growth 可观增长 OL
1xxzo  
appreciable impact 显着影响 d{TcjZ  
appreciable increase 可观增长 +@$VJM%^7b  
appreciation 增值；升值 l|842N@1  
appreciation against other currencies 相对其他货币升值 Ov"wcJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -raK  
appreciation tax 增值税 \,v^v]|  
appropriation 拨款；拨用；拨付 !,-'wT<v  
appropriation account 拨款帐目 zGe =l;  
Appropriation Bill 拨款法案 fq1w <e  
appropriation-in-aid system 补助拨款办法 6l|L/Z_6  
approved assets 核准资产 ?23J(;)s  
approved basket stock 认可一篮子证券 )^UqB0C6^  
approved budget 核准预算 dLQp"vs$  
approved charitable donation 认可慈善捐款 +:m)BLA4l  
approved charitable institution 认可慈善机构 6rS ? FG=  
approved currency 核准货币；认可货币 i<&z'A6&]*  
approved estimates 核准预算 =$}`B{(H  
approved estimates of expenditure 核准开支预算 H!NGY]z*  
approved overseas insurer 核准海外保险人 T7YJC,^m  
approved overseas trust company 核准海外信托公司 :Gz$(!j1.'  
approved pooled investment fund 核准汇集投资基金 h-.^*=]R6  
approved provident fund scheme 认可公积金计划 uA`e  
approved provision 核准拨款 lBn<\Y!^  
approved redeemable share 核准可赎回股份 !B[Y?b:  
approved regional stock 认可地区性证券 e_Zs4\^ef  
approved retirement scheme 认可退休金计划 [YQtX_;w  
approved subordinated loan 核准附属贷款 };2Lrz9<  
arbitrage 套戥；套汇；套利 !'\(OFv9Im  
arbitrageur 套戥者；套汇者 r:x
g#&"*  
arbitrary amount 临时款项 [3irr0D7l  
arrangement 措施；安排；协定 Jv(E'"H  
arrears 欠款 5i$P$ R  
arrears of pay 欠付薪酬 8<Nz34Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 JAW7Y:XB  
articles of association 组织章程；组织细则；组织章程细则 Z$0mKw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HH*,Oe  
ascertainment of profit 确定利润 XffHF^l9F  
"Asia Clear" “亚洲结算系统” ;[zZI~wh  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 B8cg[;e81  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qPN  
Asian Development Fund [ADF] 亚洲发展基金 (3,7  
Asian dollar bond 亚洲美元债券 2AqcabI9  
Asian dollar market 亚洲美元市场 Jbima>  
Asian dollar rate 亚洲美元利率 m:EYOe,w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ")boY/ P/w  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c5CxR#O  
asked price 沽盘；喊价；索价；卖方报价 7F~Jz*,B*W  
assessable income 应评税入息 vr>J$(F  
assessable loss 应评税亏损 }zo-%#  
assessable profit 应评税利润 C _W]3  
assessable value 应评税值 Q#*qPgs  
assessed profit 估定利润 fk#Ggp<  
assessed value 经评估价值 4P2p|Gc3  
assessment 评税；评定；估价；评税单 ),<h6$  
assessment number 评税编号；估价编号 (1,4egMpR  
assessment of additional tax 补加税评税 uxrNkZia  
assessment of performance 业绩评估；实绩评价 4pDZ +}p  
Assessor 评税主任 Kd#64NSi$A  
asset price bubbles 资产价格泡沫 PHsM)V+  
asset-backed securities 具资产保证的证券 NFU=PS$  
assets accretion 资产增值 G4F~V't  
assets and liabilities 资产与负债 #.j:P#  
assets betterment statement 资产递增表；资产改进表 9Up>e  
assets lending 实物放款；有抵押贷款 Rlr[uU_  
assets of the company passing on the death 死者去世时转移的公司资产 Yk4ah$}%-^  
assets pledged as security for liabilities 用作负债抵押的资产 xoSBMf  
assets portfolio 资产投资组合 (yu0iXZY  
assets price 资产价格 }Ny~.EV5^  
assets quality 资产质素 I1ibrn  
assets realization 资产变现 yC}x6xG  
assets refinancing arrangement 资产再集资安排 g2lv4Tiq-  
assets securitization 资产证券化 )P/~{Ci:T&  
assets situated outside Hong Kong 在香港以外地方的资产 lr,i
5n{6  
assets stripping 削减资产；拆卖资产 ?!34qh  
assets value 资产值 E;a9RV|  
assignee 承让人 v|kL7t)}  
assignment 转让；转让书；转让契 Q
D[l 6  
assignment of interest 权益转让 IetV]Ff6  
assignment of letters patent and trade mark 专利证书及商标转让 Z${@;lgP  
assignment of property 物业转让；物业转让书 B@3>_};Ct  
assignment right 转让权 BW)t2kR&  
assignor 转让人 zHj_q%A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 KrECAc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @0:mP  
associate member 附属会员 }>Lz\.Z/+[  
associated body corporate 相联法人团体 ku
5g`ho  
associated company 相联公司；联属公司 "%t !+E>nr  
associated corporation 相联法团 g.EKdvY"%H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1 pzd  
公认会计师公会〔英国〕 9e1KH'  
Association of Futures Exchange Brokers 香港期货经纪协会 K)oN^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 A`1/g{Ha  
association of underwriters 承保人组织 !P)7t`X  
assumption of control 接管 5al44[  
assurance 担保；保险；转易；转易书 ]_)=xF19  
assurance of interest 权益的转易 wa9{Q}wSa  
at 19XX price 按一九ＸＸ年价格计算 XN'X&J  
at a discount 按赔价计算；按贴水价格计算；打折扣 [TpW$E0H  
at a premium 按溢价计算；按升水价格计算 #lm1"~`5  
at call 通知付款；按通知 7W#9
ki1  
at constant market price 按固定市价计算 w*N9p8hb]  
at constant price 按固定价格计算 \-s'H:
 
at cost 按成本计算 3412znM&  
at current market price 按当时市价计算；按现时市价计算 "V_PWEi  
at current price 按当时价格计算；按现时价格计算 _bq2h%G=8  
at factor cost 按要素成本计算；按生产要素成本计算 Eh;~y*k\  
at money-of-the-day price 按付款当日价格计算 |c>A3 P$=B  
at or better 按指定或较佳价位〔买卖指令〕 )6zwprH!  
at par 按面值计算；平价 HaamLu  
at sight 见票即付 65A>p:OO  
at the close 按收市盘 e.g$|C^$m  
at the opening 按开市盘 E~!FEl;  
attestation 见证；见证条款 K>$od^f%c  
at-the-money option 平价期权 `Tf<w+H  
attorney 受权人；受托代表人 D&)gcO`\  
attornment 新拥有人承认书 ^coJ"[D  
attributable profit 可归属利润 iN
s  
attributable share value 可归属股份价值 hAZ
"M:f  
Auckland Stock Exchange 奥克兰证券交易所 7" cgj#  
auction 拍卖 RT2a:3f  
auctioneer 拍卖商 dQFx]p3L  
audit 审计；核数 $}7WJz:  
Audit Commission 审计署 mY1$N}8fm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -r82'3]  
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〕 ~#~Kxh  
audit review 帐目审查 dkf?lmC+M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K`1\3J)  
audited account 审计帐目；经审计的帐目 WaWx5Fx+  
audited annual account 经审计的周年帐目 9X{aU)"omQ  
audited balance sheet 经审计的资产负债表 t UW'E  
auditor 核数师；核数主任；审计师 }%rz"kB  
auditor's certificate 核数师证明书；审计师证明书 P8s'e_t  
auditor's report 核数师报告；审计师报告 h^0!I TL^  
Aussie bond 澳元债券 {4{ACp  
austerity budget 紧缩预算 p.1|bXY`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :FdV$E]]<  
Australia All Ordinaries Index 澳洲所有普通股票指数 i_&&7.  
Australian Dollar [AUD] 澳元 D &wm7,  
Australian Options Market 澳大利亚期权市场 f-6E>  
Australian Securities Commission 澳洲证券事务监察委员会 `}u~nu<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -OuMC&  
Australian Stock Exchange 澳大利亚证券交易所 [XQoag;!  
Austrian Schilling [ATS] 奥地利先令 #PmF@ CHR  
authentication 认证；鉴证 c>3W1"  
authority to purchase 委托购买证；委购书 Wcn^IQ  
authorization 认可；核准；授权；授权书 D058=}^HE  
authorization by direction 指示授权 B: uW(E  
authorization by instruction 指令授权
'gE_xn7j  
authorization by warrant 令状授权 Kc\0-3 Z  
authorization of unit trust 单位信托的认可 ziy~~J  
authorized agent 指定代理人 zn3i2MWS  
authorized capital 法定资本 [w~1e)D  
authorized clerk 出市员 \d%SC<s  
authorized dealer 认可交易商 *pvhkJ g(  
authorized financial institution 认可财务机构 }qXi;u))  
authorized fund 认可基金 *-Y
|qS%  
authorized fund house 获授权的基金公司；认可基金公司 BZx#@356N  
authorized institution 认可机构 A\.M/)Qo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 v1zJr6ra9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kF.PLn'iS  
authorized insurer 获授权保险人；获认可承保人  PxK  
authorized investment 特准投资项目 {{=7mbc  
authorized person 获授权人 QkzPzbF"  
authorized representative 获授权代表 `&>!a  
authorized share capital 法定股本 YrgwR  
automated quotation system 自动报价系统 G0//P .#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z0Gh |N@)  
自动交易系统〔香港期货交易所有限公司〕 ^QV;[ha,o  
automatic adjustment mechanism 自动调整机制 `pN]Ykt  
automatic adjustment system 自动调整系统 W~Mj6c~S"  
Automatic Clearing House 自动票据交换所 &ze'V , :  
automatic exchange rates accumulation system 自动化汇率累集系统 d|6*1hby  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $- #M~eZv  
automatic teller machine [ATM] 自动柜员机 "$:nz}  
autopay 自动转帐 ^ tm,gh  
available assets 可用资产 D9c8#k9Y.  
available fiscal reserve 现存财政储备 ">voi$Kzey  
available profit 可用利润 oc-7gz)  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hgKs[ySo,3  
average 平均；平均数；海损 "mT~_BsD  
average basic salary 平均基本薪金 bU:"dqRm<  
average consumer expenditure 平均消费开支；一般消费开支
^#%$?w>wI  
average cost 平均成本 +V7*vlx-  
average cost of land production 增辟土地平均成本 5'>(|7~%\  
average daily turnover 平均每日成交额 f+$/gz  
average daily wage rate 平均每日工资率 M6|Q~8$  
average expenditure pattern 平均开支模式 i' |S g  
average growth rate 平均增长率 K#F~$k|
1B  
average net fixed assets 固定资产平均净值 z6FG^  
average of relatives 相对价格平均数 Jp5~iC2d  
average price 平均价格 S`X;2\:  
average propensity to consume 平均消费倾向；一般消费倾向 X'[SCs  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1/w['d4l!  
average rate 平均率 ]b<k%  
average revenue 平均收入；平均收益 } "y{d@  
average stock 平均库存；平均存货 94|BSxc  
average yearly rent 平均年租 n&
[U/`o  
avoidance of double taxation 避免双重课税 -_pI:K[  
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 Z:9"7^+  
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