一些有用的会计术语(也不知道发的地方对不对)A

A: Ny$3$5/  
A share Ａ股；甲类股份 S!z3$@o  
abatement of tax 减税；减扣免税额 J+ S]Qoz  
ABN AMRO Bank N.V. 荷兰银行 u)o-H!a  
above-the-line expenditure 线上项目支出；经常预算支出 QQV8Vlv"  
above-the-line receipt 线上项目收入；经常预算收入 =MJB:  
ABSA Asia Limited 南非联合亚洲有限公司 ~XuV:K3  
absolute change 绝对数值变更 e_KfnPY   
absolute expenditure 实际开支 ug ;Xoh5w  
absolute guideline figure 绝对准则数字 0^uUt-  
absolute interest 绝对权益 ~:f..|JM  
absolute order of discharge 绝对破产解除令 R"P-+T=7M  
absolute profit margin 绝对利润幅度 R*lq7n9  
absolute value 实值；绝对值 9oO~UP!ag  
absolutely vested interest 绝对既得权益 1kL8EPT%o  
absorbed cost 已吸收成本；已分摊成本 \'Et)uD*  
absorption 吸收；分摊；合并 wW)(mY?   
absorption rate 吸收率；摊配率；分摊率 +M_
_\7  
ACB Finance Limited 亚洲商业财务有限公司 4E=v)C'  
acceptable form of reciprocity 合理的互惠条件 T9Juq6|  
acceptable rate 适当利率；适当汇率 $S?gQN.e  
acceptance agreement 承兑协议 L_vl%ii-  
acceptance for honour 参加承兑 m=^]93+  
acceptor 承兑人；接受人；受票人 rg>2tgA  
acceptor for honour 参加承兑人 kln)7SzPuk  
accident insurance 意外保险 Bh cp=#  
Accident Insurance Association of Hong Kong 香港意外保险公会 ZnI15bsDx  
accident insurance scheme 意外保险计划 id5`YA$  
accident year basis 意外年度基准 gz[3xH~  
accommodation 通融；贷款 J-dB  
accommodation bill 通融票据；空头票据 g([:"y?  
accommodation party 汇票代发人 `=#jWZ.8m  
account balance 帐户余额；帐户结余 A7+Z
Y,  
account book 帐簿 #*_!Xc9f  
account collected in advance 预收款项 ^w~B]*A:"  
account current book 往来帐簿 H~Vf;k>  
account of after-acquired property 事后取得的财产报告 6V
JudNA  
account of defaulter 拖欠帐目 $'Mf$h  
account payable 应付帐款 ;2&"
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 breF,d$  
account receivable 应收帐款 LAf#Rco4  
account receivable report 应收帐款报表 C&w0HoF  
account statement 结单；帐单；会计财务报表 \/3(>g?4  
account title 帐户名称；会计科目 0x-g0]  
accountant's report 会计师报告 TxG@#" ^g}  
Accountant's Report Rules 会计师报告规则 e~lFjr]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }BlyEcw'aN  
Accounting Arrangements 《会计安排》 r4*H96l  
accounting basis 会计基础 `K.B`  
accounting by Official Receiver 破产管理署署长呈交的帐目 g-d{"ZXd J  
Accounting Circular 《会计通告》 63u%=-T%a  
accounting class 会计类别 VmPh''Z%-  
accounting date 记帐日期；会计结算日期 #4$YQ  
accounting for money 款项核算 uM[|>t  
Accounting Officer 会计主任 JnBc@qnP6  
accounting period 会计报告期；会计期 )x/#sW%)  
accounting policy 会计政策；会计方针 Zc~7R`v7}  
accounting practice 会计惯例 OU,FU@6,7w  
accounting principle 会计准则 X<;.  
accounting record 会计记录 \]Ah=`  
accounting report 会计报告 S^pb9~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,jg #^47I  
Accounting Society of China 中国会计学会 nA,=g'7S  
accounting statement 会计报表 SQcic]Ep  
accounting system 会计制度；会计系统 t(*n[7e  
accounting transaction 会计事项；帐务交易 6Oy:5Ps8a  
accounting treatment 会计处理 6;'[v}O^^  
accounting year 会计年度 IVSC7SBiT  
accretion 增值；添加 (?1$  
accrual 应计项目；应累算数目 KZ7B2  
accrual basis 应计制；权责发生制 ?tjEXg>ny  
accrual basis accounting 应计制会计；权责发生制会计 z U[pn)pe  
accrue 应累算；应计 -@w,tbc$  
accrued benefit 应累算利益 :V+rC]0  
accrued charges 应计费用 }/1^Lqfnz  
accrued cumulative preference share dividend 应累算的累积优先股股息 GE!nf6>Km  
accrued expenses 应累算费用 *%;A85V/  
accrued interest payable 应付利息；应计未付利息 "t4z)j;  
accrued interest receivable 应收利息；应计未收利息 Cst1nGPL  
accrued right 累算权益 -6- sI  
accruing profit 应累算的利润 '69)m~B0a  
accumulated fiscal reserve 累积财政储备 W$hCI)m(  
accumulated profit 累积利润；滚存溢利 *P*~CHx
>  
accumulated reserve 累积储备 :[n~(~7?  
accumulation of surplus income 累积收益盈余 ,nteIR'??  
acquired assets 既得资产 u?72]?SM  
acquisition 收购；购置；取得 K _VIk'RB  
acquisition cost 购置成本 ^R@)CIQ  
acquisition expenses 购置费用 5 [~HL_u;,  
acquisition of 100% interest 收购全部股权 (]'wQ4iQ  
acquisition of control 取得控制权 tB>!1}v  
acquisition of fixed assets 购置固定资产 z]8Mv(eL  
acquisition of shell “买壳” s|<n7 =J  
acquisition price 收购价 ^aAs=KditO  
act of God 天灾 fW2NYQP$:  
acting partner 执事合伙人 >
 "F-1{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]gPx%c  
active partner 积极参与的合伙人 -&2Z/qM&!  
active trading 交投活跃 #1J,!seJ  
actual circulation 实际流通 wL),/i&<  
actual cost 实际成本 nzaDO-2!  
actual expenditure 实际开支；实际支出 #VX]tr
h,  
actual income 实际入息；实际收入；实际收益 wd*B3  
actual market 现货市场 jV*10kM<  
actual price 现货价；实际价格 L%v@|COQ3  
actual profit 实际利润 ]j7`3%4uK  
actual quotation 实盘；实际价位；实际报价 qLLrR,:  
actual year basis 按实际年度计算  <Y"RsW9  
actuals 实货 F(`|-E"E;  
actuarial investigation 精算调查 np^&cY]  
actuarial principle 精算原则 b_ZvI\H  
actuarial report 精算师报告 a.%ps:  
Actuarial Society of Hong Kong 香港精算学会 6NV592  
actuarial valuation 精算师估值 s7 nl  
actuary 精算师 G]aey>)  
ad referendum agreement 暂定协议；有待覆核的协定 ~Re4
zU  
ad valorem duty 从价税；按值征税 Fc`IRPW<  
ad valorem duty system 从价税制 'Jf LTG.  
ad valorem fee 从价费 85&7WAco"B  
ad valorem tariff 从价关税 ;?HP/dZLz  
additional allowance 额外免税额 _?"y1L.  
additional amount for unexpired risk 未过期风险的额外款额 xW)  
additional assessable profit 补加应评税利润 2Ty]s~  
additional assessment 补加评税 QO;Dyef7b  
additional commitment 额外承担
i.6b%  
additional commitment vote 额外承担拨款 N:U}b1$L6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s&nat4{B  
additional dependent parent allowance 供养父母额外免税额 yGtTD9j  
additional provision 额外拨款 H1U$ApD  
additional stamp duty 附加印花税 bQ3<>e\%B  
additional tax 补加税罚款；补加税款 c+3(|k-M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 87!jn'A  
adjudged bankrupt 被裁定破产 dnD@BQ  
adjudicated bankrupt 裁定破产人 >|%3j,<U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [6l0|Y  
adjudication of bankruptcy 裁定破产；宣告破产 F;#$Q  
adjudication of insolvency 裁定无力偿还债务 Y }VJ4!%U
 
adjusted actual 经调整的实数；调整后的实数 }'wZ)N@  
adjusted current assets 经调整的流动资产；调整后的流动资产 $BehU  
adjusted figure 经调整的数字；调整后的数额 c9EtUv~  
adjusted liabilities 经调整的负债；调整后的负债 _$$.5?4  
adjusted loss 经调整的亏损；调整后的亏损 }w4OCN\1  
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 )=GPhC/sw  
adjusted profit 经调整的利润；调整后的利润 #^VZJ:2=|  
adjusted surplus 经调整的盈余额；调整后的盈余额 @*vVc`;  
adjusted value 经调整的价值；调整后的价值 M2c
Gr  
adjustment 调整；修订；理算〔保险〕 Ti)Me-g  
adjustment centre 调剂中心 5?H8?~&dz  
adjustment lag 调整过程的时间差距；调整时差 z#&1>  
adjustment mechanism 调整机制 9cB+x`+Lu  
adjustment of loss 亏损调整 P.Bwfa  
adjustment process 调整过程；调整程序 | I:@:  
adjustment range 调整幅度 !%65YTxY-  
administered exchange rate 受管制汇率 LI.WcI3uS  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <Mvniz  
administration expenses 行政费用 k^ZP~.G  
administration fee 手续费；行政费 W6>t!1oO+  
administration in bankruptcy 破产管理 Ci-Ze j  
administration order 遗产管理令 FLG"c690  
administrator 管理人；遗产管理人 BJ5
MCb.w  
administrator of the estate 遗产管理人 $`GlXiV  
admission of debt 债项承认书 *CXc{{  
admission of proof 接纳债权证明 LGuZp?"  
advance 放贷款项；垫付款项；预支款项；预付款项 }h Wv
p  
advance account 暂支帐目；预付款帐户 &u&WP  
advance compensation 预付补偿金 cy@Ri#  
advance from shareholder 股东垫款 -B-G$ii  
advance pending reimbursement 预支以待日后付还 ka!w\v  
advanced economy 先进经济体系 }y*D(`  
advancement 预付；预付财产 ~3M4F^  
advances warrant 垫款令 RYCiO,+  
advancing 贷出 j17h_ a;  
adverse balance 逆差 `Ns@W?  
adverse exchange 逆汇 !{+CzUo@  
advertisement addressed to shareholders 在报章刊登的致股东通告
'MW%\W;  
advice for collection 托收通知书 M *w{PjU  
advice of drawing 提款通知书；汇票通知书 PY_8*~Z  
advice of payment 付款通知 4r4 #u'Om  
Advisory Committee [Securities and Futures Commission] T5T%[Gv  
谘询委员会〔证券及期货事务监察委员会〕 a6vej  
Advisory Committee on Diversification 经济多元化谘询委员会 bDl#806PL  
affidavit 誓章；遗产申报誓章 !0lk}Uzkh  
affidavit of no receipt 述明无收款的誓章 N4,oO H~  
affiliate 联号；联营公司；附属公司 F<{,W-my `  
affiliated company 附属公司；联号；联营公司 Az y`
4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .g}N@  
affordability 负担能力 BNJ0D  
African Development Bank [AfDB] 非洲开发银行 Z:^#9D{  
after-acquired property 事后取得的财产 M>5OC)E  
after-hours dealing 市后交易 + Fo^NT  
after-tax profit 税后盈利；税后利润；税后溢利 BAXu\a-C_  
agency agreement 代理协议 (/$-2.@  
agency expenses 代理机构的开支 Y _
`JS;  
agency fee 代理费 z4_B/Q  
Agency Law 《代理法》 36{OE!,i  
agent 代理人；承销人 ;SI (5rS?  
agent of company 公司代理人 EGgw#JAi#t  
agent's fee 代理人费；经纪费 OF`J{`{r  
aggregate 总计；总数；总体数字 xz0t8`NoN  
aggregate amount 总款额；总额 c=+%][
21  
aggregate assets and liabilities 总体资产与负债 ;MNUT,U  
aggregate at constant price 按固定价格计算的总体数字 c! kr BS  
aggregate demand 总需求 fx+_;y  
aggregate gross position 总持仓量 KF#^MEw%  
aggregate limit 总限额 I1m[M?  
aggregate of salaries tax 合计薪俸税 @P~%4:!Hr  
aggregate performance 总体表现；总体业绩 ?&9=f\/P  
aggregate supply 总体供应 *K_8=TIA*  
aggregate surplus 总盈余 0IqGy}+VU  
aggregate total 整体总额 d6*84'|!  
aggregate value 总值；合计价值 >6yQuB  
aggregated basis 合计基准 ^G`6Zg;  
aggregated net chargeable income 合计应课税入息实额 .9e5@@VR  
aggregation 合并计算；合计；总和 !;8Y?c-D  
aggregation of incomes of husband and wife 夫妇入息合并计算 '8zd]U  
aggregation of property 财产的总和 7+f6?  
agio 差价；贴水 [e
rr$  
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》 x&DqTX?b,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6
bUP]^d  
《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》 5B|.cOE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment s"#N;  
《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》 4vi?9MPz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %dnpO|L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r
ezp7  
agreement for a settlement 授产协议 &&l ZUR,`  
agreement for assignment 转让协议 *cM=>3ws/  
agreement for sale 售卖协议；买卖协议 uQH]  
agreement for sale and purchase 买卖协议 0J/yd  
agreement for the payment of interest 支付利息协议 V0{#q/q  
agreement for the repayment of money 还款协议 D+;4|7s+  
agreement of reinsurance 再保险协议 @&m]:GR  
Agricultural Bank of China 中国农业银行 m-4#s  
air passenger departure tax 飞机乘客离境税 'lE{Nj*7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?jfh'mCA  
airport tax 机场税 8hS^8  
alcohol duty 酒精税 J \|~k2~  
alienation 让与；让渡；转让 K
RlJKd{  
alimony 生活费；赡养费 8tSY|ME  
All Ordinaries Index [AOI] 所有普通股指数 oQh;lb  
all risks 全险；综合险 r=3`Eb"t  
All Sales Record for Stock Market 《股票市场成交报告》 iJhieNn  
Allied Capital Resources Limited 新联财务有限公司 e eN`T&cI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kSEA  
allocation letter 拨款信件 N KgEs  
allocation of fund 分配款项；预留款项 kM4z %  
allocation of profit 利润分配；溢利分配 e@VJ-s  
allocation warrant 拨款令 |DW^bv  
allotment 分配；配股 BMO,eQcB  
allotment notice 股份配售通知；配股通知 jt}oq%Bf  
allotment of shares 股份分配 @1'OuX^  
allowable 可获宽免；免税的 Z?xaXFm_  
allowable business loss 可扣除的营业亏损 _+P*XY5  
allowable expenses 可扣税的支出 0 N7I:vJ  
allowance 免税额；津贴；备抵；准备金 p/_W*0/i  
allowance for debts 债项的免税额 A@|Z^T:  
allowance for depreciation by wear and tear 耗损折旧免税额 ^_v94!a9  
allowance for funeral expenses 殡殓费的免税额 P=EZ6<c3&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^k%+ao  
allowance for repairs and outgoings 修葺及支出方面的免税额 l opl  
allowance to debtor 给债务人的津贴 gzi=+oJ|4  
alteration of capital 资本更改 ?;](;n#lU  
alternate trustee 候补受托人 >F^$ ' b]  
amalgamation 合并 t)8crX}P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j%3$ytf|p  
ambit of charges 征税范围；收费范围 Tx&H1  
amended valuation 经修订的估值 S+KKGi_e  
American Commodities Exchange 美国商品交易所 *0,*F~n  
American Express Bank Limited 美国运通银行 "k+ :!D  
American Stock Exchange 美国证券交易所 :T$}@& -  
amortization 摊销 \mu'
;[gLd  
amount due from banks 存放银行同业的款项 vM5I2C3_>!  
amount due from banks abroad 存放海外银行同业的款项 p&Nav,9x  
amount due from holding companies 控股公司欠款 +&"
W:Le:  
amount due from local banks 存放本港银行同业的款项 &u|t{C#0  
amount due to banks 银行同业的存款 =.S2gO >  
amount due to banks abroad 海外银行同业的存款 2u_=i$xW  
amount due to holding companies 控股公司存款 gYbvCs8O!  
amount due to local banks 本港银行同业的存款 _5n2'\] H`  
amount due to outport banks 外埠银行同业的存款 FEhBhv|m  
amount for note issue 发行纸币的款额 rMWvW(@@D  
amount of bond 担保契据的款额 o/
,%rA4  
amount of consideration 代价款额 74 ptd,  
amount of contribution 供款数额 0P$19TN  
amount of indebtedness 负债款额 XdIno}pN  
amount of principal of the loan 贷款本金额 \I i#R  
amount of rates chargeable 应征差饷数额 $#e}9g.  
amount of share capital 股本额 'p[6K'Uq5  
amount of sums assured 承保款额 l]DRJ  
amount of variation 变动幅度 oIOeX1$V  
amount of vote 拨款数额 o|n;{zT"  
amount payable 应付款额 J%ws-A?6rN  
amount receivable 应收款额 Hh](n<Bs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kKbbsB  
analysis 分析 1G`5FU  
ancillary risk 附属风险 o+OX^F0  
annual account 周年帐目；周年帐目报表；年度决算；年结 *tZ3?X[b  
annual accounting date 年结日期 UE_>@_T  
annual allowance 每年免税额；年积金；年度津贴；年津 BSy4 d>  
annual balance 年度余额 4V@0L  
annual disposable income 每年可动用收入 GPAC0K^p  
annual estimates 周年预算 vr47PM2al  
annual fee 年费 5r8 ["  
annual general meeting 周年大会 G2[2y-Rv  
annual growth rate 年增率；每年增长率 oKSW:A  
annual long-term supplement 长期个案每年补助金 $(J)F-DB i  
annual pensionable emolument 可供计算退休金的年薪 wAR:GO'n  
annual report 年报 .wm<l:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZPM7R3%V)z  
annual return 周年报表；周年申报表；每年报税表格 T06w`'aL  
Annual Return Rules 《周年报表规则》 <5]_u:  
annual review of consumer prices 每年消费物价回顾 4mBM5Tv  
annual roll-forward basis 逐年延展方式 UlN}SddI9  
annual salary 年薪 L}8 }Pns?&  
annual statement 年度报表；年度决算表 #9"lL1  
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 b N>Ar  
annuitant 年金受益人 T;3~teVYB  
annuity 年金 )`5-rm~*  
annuity contract 年金合约 vA*NJ%&`  
annuity on human life 人寿年金 ZQz;EV!  
antecedent debt 先前的债项 {XhpxJ__  
ante-dated cheque 倒填日期支票 !5m~qet.  
anticipated expenditure 预期开支 h*P0;V`UX  
anticipated net profit 预期纯利
B7{j$0fm*  
anticipated revenue 预期收入 ]6=opvm  
anti-inflation measure 反通货膨胀措施 +W>tdxOh  
anti-inflationary stance 反通货膨胀立场 V/OW=WCzN  
apparent deficit 表面赤字 6*ZZ)W<  
apparent financial solvency 表面偿债能力 Z+J~moW `  
apparent partner 表面合伙人 ,aWfGh#$  
application for personal assessment 个人入息课税申请书 QBoX3w=  
application of fund 资金应用 g5Hsz,x  
application to release as liquidator and to destruct the books of accounts and documents r Z5eXew6  
申请免除清盘人职务及毁灭帐簿与文件 DML0paOm5  
appointed actuary 委任精算师 OK}8BY  
appointed auditor 委任核数师；委任审计师 Eh_[8:dK  
appointed trustee 委任的受托人 -IV-"-6(  
appointer 委任人 +xmZK<{<  
apportioned pro rata 按比例分摊 Git2Cet  
apportionment 分配；分摊 SR)@'-Wd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r:^`005  
apportionment formula 分摊方程式 lgAE`Os  
apportionment of estate duty 遗产税的分摊 W\DJXM]b  
appraisal 估价；评估 A@k=Mk  
appreciable growth 可观增长 >W8PLo+i  
appreciable impact 显着影响 ~>$(5s2  
appreciable increase 可观增长 10/3-)+  
appreciation 增值；升值 !q PUQ+  
appreciation against other currencies 相对其他货币升值 J_|>rfW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~0.@1zEXj  
appreciation tax 增值税 YX2j;Y?  
appropriation 拨款；拨用；拨付 pk=z<
OTb  
appropriation account 拨款帐目 oWOH#w  
Appropriation Bill 拨款法案 z#&qWO  
appropriation-in-aid system 补助拨款办法 inGH'nl_  
approved assets 核准资产 ~u-`L+G"6  
approved basket stock 认可一篮子证券 h"nv[0!)  
approved budget 核准预算 0$nJd_gW_  
approved charitable donation 认可慈善捐款 |@)ij c4i  
approved charitable institution 认可慈善机构 bL
7mlh  
approved currency 核准货币；认可货币 !C0= h  
approved estimates 核准预算 zjJyc?  
approved estimates of expenditure 核准开支预算 WUi7~Ei}  
approved overseas insurer 核准海外保险人 ==j39  
approved overseas trust company 核准海外信托公司 UuA=qWC  
approved pooled investment fund 核准汇集投资基金 8%U)EU  
approved provident fund scheme 认可公积金计划 t,P+~ A  
approved provision 核准拨款 Wq
U$cQD"  
approved redeemable share 核准可赎回股份 #$fFp  
approved regional stock 认可地区性证券 N=L urXv  
approved retirement scheme 认可退休金计划 {k~$\J?.  
approved subordinated loan 核准附属贷款 17qrBG-/MD  
arbitrage 套戥；套汇；套利 ]R]X#jm  
arbitrageur 套戥者；套汇者 ')FNudsC  
arbitrary amount 临时款项 PwNLJj+%  
arrangement 措施；安排；协定 q+G1
#5  
arrears 欠款 vqxTf)ys  
arrears of pay 欠付薪酬 n#]G!7  
arrears of revenue 逾期未收税款；逾期未收的帐项 `0 F"zu  
articles of association 组织章程；组织细则；组织章程细则 !8s:3]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 khu,P[3>  
ascertainment of profit 确定利润 !p9F'7;Y<  
"Asia Clear" “亚洲结算系统” @fYA{-ZC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;j_#,Da9<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cRfX  
Asian Development Fund [ADF] 亚洲发展基金 )I}G:bBa  
Asian dollar bond 亚洲美元债券 If#7SF)n'  
Asian dollar market 亚洲美元市场 1X9sx&5H  
Asian dollar rate 亚洲美元利率 CC87<>V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nocH~bAf2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !kKKJ~,;  
asked price 沽盘；喊价；索价；卖方报价 \1B*iW  
assessable income 应评税入息 wYawG$@_  
assessable loss 应评税亏损 p9sxA|O=y  
assessable profit 应评税利润 4-n.4j|  
assessable value 应评税值 yq,5M1vR  
assessed profit 估定利润 @+!d@`w:z2  
assessed value 经评估价值 9_/1TjrDN  
assessment 评税；评定；估价；评税单 U&a]gkr  
assessment number 评税编号；估价编号 ^e 6(#SqR  
assessment of additional tax 补加税评税 6qA{l_V  
assessment of performance 业绩评估；实绩评价 p_(hM&>C  
Assessor 评税主任 5Np.&  
asset price bubbles 资产价格泡沫 vA{[F7  
asset-backed securities 具资产保证的证券 u1kbWbHu(  
assets accretion 资产增值 hP#&]W3:  
assets and liabilities 资产与负债 xO@OkCue  
assets betterment statement 资产递增表；资产改进表 p.IfJ|  
assets lending 实物放款；有抵押贷款 jH G(d$h  
assets of the company passing on the death 死者去世时转移的公司资产 aH#|Lrd
J  
assets pledged as security for liabilities 用作负债抵押的资产 nBj7Q!lW  
assets portfolio 资产投资组合 Fu><lN7  
assets price 资产价格 4%{m7CK}  
assets quality 资产质素 \%VoX`B  
assets realization 资产变现 g?+P&FL#I  
assets refinancing arrangement 资产再集资安排 MdfkC6P  
assets securitization 资产证券化 6a!X`%N=  
assets situated outside Hong Kong 在香港以外地方的资产 VEZ/-s/  
assets stripping 削减资产；拆卖资产 0\o'd\  
assets value 资产值 ?k?Hp:8?=  
assignee 承让人 s`2o\]  
assignment 转让；转让书；转让契 zc(7p;w#p  
assignment of interest 权益转让 xMh&C{q  
assignment of letters patent and trade mark 专利证书及商标转让 cS[`1y,\3  
assignment of property 物业转让；物业转让书 \dMsv1\  
assignment right 转让权 [)=FZ
F6kG  
assignor 转让人 x"d*
[m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j)5Vv K\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i xyjl[G  
associate member 附属会员 1FX-#Y`e  
associated body corporate 相联法人团体 `jkn*:m  
associated company 相联公司；联属公司 , $=V  
associated corporation 相联法团 !14z4]b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0.5_,an3  
公认会计师公会〔英国〕 m4 (Fuu  
Association of Futures Exchange Brokers 香港期货经纪协会 wDG4rN9x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 KKzvoc?Bt  
association of underwriters 承保人组织 'huLv(Uu  
assumption of control 接管 G#*;3X$  
assurance 担保；保险；转易；转易书 6bn-NY:i  
assurance of interest 权益的转易 b
+_E)4  
at 19XX price 按一九ＸＸ年价格计算 }1P  
at a discount 按赔价计算；按贴水价格计算；打折扣 tpD?-`9o  
at a premium 按溢价计算；按升水价格计算 StVv"YY  
at call 通知付款；按通知 b6(yyYdF  
at constant market price 按固定市价计算 BkF[nL*|  
at constant price 按固定价格计算 @mazwr{B  
at cost 按成本计算 -wt2ydzos  
at current market price 按当时市价计算；按现时市价计算 b,W'0gl  
at current price 按当时价格计算；按现时价格计算 wtKh8^:YD  
at factor cost 按要素成本计算；按生产要素成本计算 (qrT0D6  
at money-of-the-day price 按付款当日价格计算 9+']`=a:  
at or better 按指定或较佳价位〔买卖指令〕 z=U!D `]v  
at par 按面值计算；平价 +A3H#'  
at sight 见票即付 a*8}~p,  
at the close 按收市盘 ;FBc^*q  
at the opening 按开市盘 H#y"3E<s  
attestation 见证；见证条款 B+LNDnjO]  
at-the-money option 平价期权 V_kE"W)  
attorney 受权人；受托代表人 sFTIRVXN,  
attornment 新拥有人承认书 Y(f-e,  
attributable profit 可归属利润 xd3  
attributable share value 可归属股份价值 2o/`8+eJu  
Auckland Stock Exchange 奥克兰证券交易所 Fqv5WoYVf  
auction 拍卖 F8I<4S  
auctioneer 拍卖商 @n(In$  
audit 审计；核数 ;<A/e  
Audit Commission 审计署 5dk,!Cjg  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] YovY0nO  
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〕 v=>Gvl3&U  
audit review 帐目审查 URgF8?n
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 QFYy$T+W  
audited account 审计帐目；经审计的帐目 a6d
KQ3D  
audited annual account 经审计的周年帐目 luT8>9X^:a  
audited balance sheet 经审计的资产负债表 LayU)TIt  
auditor 核数师；核数主任；审计师 8gNEL+  
auditor's certificate 核数师证明书；审计师证明书 ^d*>P|n*@e  
auditor's report 核数师报告；审计师报告 M)7enp) F.  
Aussie bond 澳元债券 V]}b3Y
!(  
austerity budget 紧缩预算 Vvj]2V3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8rYK~Sz  
Australia All Ordinaries Index 澳洲所有普通股票指数 %-Z~f~<?  
Australian Dollar [AUD] 澳元 w$4Lu"N:  
Australian Options Market 澳大利亚期权市场 O|~'-^  
Australian Securities Commission 澳洲证券事务监察委员会 !Xi>{nV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d#Ajb  
Australian Stock Exchange 澳大利亚证券交易所 ]N_^{k,  
Austrian Schilling [ATS] 奥地利先令 8.':pY'8"  
authentication 认证；鉴证 C.-a:oQ[  
authority to purchase 委托购买证；委购书 o{p_s0IX;S  
authorization 认可；核准；授权；授权书 Hi9z<l=$  
authorization by direction 指示授权 9_3M}|V$^e  
authorization by instruction 指令授权 &?6w2[}  
authorization by warrant 令状授权 \tx/!tA  
authorization of unit trust 单位信托的认可 }nl)*l  
authorized agent 指定代理人 rYQ@"o0/Y  
authorized capital 法定资本 CdO-xL6F  
authorized clerk 出市员 #8jd,I%L  
authorized dealer 认可交易商 +kL(lBv'  
authorized financial institution 认可财务机构 dk/*%a +  
authorized fund 认可基金 <4,
?lZ  
authorized fund house 获授权的基金公司；认可基金公司 }o-P   
authorized institution 认可机构 8B/9{8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  /GUuu  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W)cLMGet  
authorized insurer 获授权保险人；获认可承保人 }HorR2(`N  
authorized investment 特准投资项目 tqCg<NH.!m  
authorized person 获授权人 [@Y q^.6t  
authorized representative 获授权代表 (qN(#~  
authorized share capital 法定股本 GcW}<g}  
automated quotation system 自动报价系统 bf/loMtD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?y)X$D^  
自动交易系统〔香港期货交易所有限公司〕 9K<a}QJP  
automatic adjustment mechanism 自动调整机制 FOi`TZ8  
automatic adjustment system 自动调整系统 ~*[4DQ[\  
Automatic Clearing House 自动票据交换所 5FI>T=QF  
automatic exchange rates accumulation system 自动化汇率累集系统 1,'^BgI,  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 c&
-$?f r  
automatic teller machine [ATM] 自动柜员机 {2r7:nvR  
autopay 自动转帐 P*Sip?tdE  
available assets 可用资产 z_@zMLs  
available fiscal reserve 现存财政储备 FaE orQ  
available profit 可用利润 g"S+V#R  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V&v~kzLr+  
average 平均；平均数；海损 T(^8ki  
average basic salary 平均基本薪金 gq3OCA!cX  
average consumer expenditure 平均消费开支；一般消费开支 GuvF    
average cost 平均成本 |LE++t*X~  
average cost of land production 增辟土地平均成本 mtd
dLd,  
average daily turnover 平均每日成交额 e622{dfVS  
average daily wage rate 平均每日工资率 v^fOT5\  
average expenditure pattern 平均开支模式 1o78e2B  
average growth rate 平均增长率 :0/o?'s  
average net fixed assets 固定资产平均净值 b]?;R  
average of relatives 相对价格平均数 4CT9-2UC  
average price 平均价格 RLNuH2y
;  
average propensity to consume 平均消费倾向；一般消费倾向 .6o y>4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 hP8&n9o  
average rate 平均率 $4JX#lkt  
average revenue 平均收入；平均收益 )%w8>1}c  
average stock 平均库存；平均存货 DW&')gfQ  
average yearly rent 平均年租 yuDd% 1k  
avoidance of double taxation 避免双重课税 q.Z#7~6`3  
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 4Xk;Qd  
4~YQ\4h=  
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