一些有用的会计术语(也不知道发的地方对不对)A

A: 6f'THU$  
A share Ａ股；甲类股份 Ya*<me>`  
abatement of tax 减税；减扣免税额 up;^,I
  
ABN AMRO Bank N.V. 荷兰银行 +Oafo|%  
above-the-line expenditure 线上项目支出；经常预算支出 it.'.aK4  
above-the-line receipt 线上项目收入；经常预算收入 pba`FC4R  
ABSA Asia Limited 南非联合亚洲有限公司 v =]!Po&Q-  
absolute change 绝对数值变更 Hob n{E  
absolute expenditure 实际开支 "\~d!"n|2  
absolute guideline figure 绝对准则数字 N51e.;  
absolute interest 绝对权益 9F"^MzZ  
absolute order of discharge 绝对破产解除令 2:jWO_V@  
absolute profit margin 绝对利润幅度 fo"%4rkL  
absolute value 实值；绝对值 U)JwoO  
absolutely vested interest 绝对既得权益 !+)5?o  
absorbed cost 已吸收成本；已分摊成本 VkD}gJY  
absorption 吸收；分摊；合并 t%fcp  
absorption rate 吸收率；摊配率；分摊率 @c-| Sl  
ACB Finance Limited 亚洲商业财务有限公司 >4G~01  
acceptable form of reciprocity 合理的互惠条件 OnND(YiX  
acceptable rate 适当利率；适当汇率 A|`mIma#  
acceptance agreement 承兑协议 Koi-b  
acceptance for honour 参加承兑
`L m9!?  
acceptor 承兑人；接受人；受票人 MC~<jJ,  
acceptor for honour 参加承兑人 vo"?a~kY7  
accident insurance 意外保险 ]j+J^g  
Accident Insurance Association of Hong Kong 香港意外保险公会 oU/{<gs  
accident insurance scheme 意外保险计划 1EHL8@.M  
accident year basis 意外年度基准 O gtrp)x9  
accommodation 通融；贷款 >|rU*+I`  
accommodation bill 通融票据；空头票据 H{,qw%.|KA  
accommodation party 汇票代发人 L(q~
%  
account balance 帐户余额；帐户结余 fA"9eUu  
account book 帐簿 MWI7u7{  
account collected in advance 预收款项 'pHxO,vo  
account current book 往来帐簿 fo_*Uva_  
account of after-acquired property 事后取得的财产报告 {lbNYjknS  
account of defaulter 拖欠帐目 7srq~;j3  
account payable 应付帐款 NRMEZ\*L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V)Ze>Pp  
account receivable 应收帐款 VJSkQ\KD  
account receivable report 应收帐款报表 2v`Q;%7O  
account statement 结单；帐单；会计财务报表 ` 1vDp.  
account title 帐户名称；会计科目 P{2j31u`  
accountant's report 会计师报告 5I&Dk4v  
Accountant's Report Rules 会计师报告规则 +QA|]Y~!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 V$g!#V  
Accounting Arrangements 《会计安排》 >Q2kXwN  
accounting basis 会计基础 "V<WC"  
accounting by Official Receiver 破产管理署署长呈交的帐目 Vtv1{/@+c  
Accounting Circular 《会计通告》 F13vc~$Ky  
accounting class 会计类别 ddwokXx (  
accounting date 记帐日期；会计结算日期 .\7AJB
\l  
accounting for money 款项核算 30bdcDm,  
Accounting Officer 会计主任 w,-4A o2x  
accounting period 会计报告期；会计期 VK% j45D`  
accounting policy 会计政策；会计方针 >9,LN;Ic
 
accounting practice 会计惯例 "%ZAL\x  
accounting principle 会计准则
'iX y?l  
accounting record 会计记录 num2HtU&%  
accounting report 会计报告 vu~7Z;y(<j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v9 8s78  
Accounting Society of China 中国会计学会 4k)0OQeW6  
accounting statement 会计报表 XB<Q A>dLh  
accounting system 会计制度；会计系统 (s,u9vj=>L  
accounting transaction 会计事项；帐务交易 df{6!}/(  
accounting treatment 会计处理 q{XeRQ'/  
accounting year 会计年度 [sl"\3)  
accretion 增值；添加 v+W4wD  
accrual 应计项目；应累算数目 FKy2C:R(]  
accrual basis 应计制；权责发生制 +@dgHDJ  
accrual basis accounting 应计制会计；权责发生制会计 NBD1k;  
accrue 应累算；应计 0Om<+]).R  
accrued benefit 应累算利益 >/'/^h  
accrued charges 应计费用 co*XW  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?
:3rVfO  
accrued expenses 应累算费用 ^qNZ!V4T  
accrued interest payable 应付利息；应计未付利息 .RPh#FI6J  
accrued interest receivable 应收利息；应计未收利息 [bjP-p
X  
accrued right 累算权益 @@& ?,3  
accruing profit 应累算的利润 /\U:F  
accumulated fiscal reserve 累积财政储备 }tbZ[:T{K  
accumulated profit 累积利润；滚存溢利 OBf$0  
accumulated reserve 累积储备 g2 tM!IRQ  
accumulation of surplus income 累积收益盈余 $$eBr8  
acquired assets 既得资产 z q@"qnr  
acquisition 收购；购置；取得 w sbzGW~=  
acquisition cost 购置成本 Nc*z?0wP  
acquisition expenses 购置费用 Xz"xp8Hc(6  
acquisition of 100% interest 收购全部股权 _+d*ljP)l3  
acquisition of control 取得控制权 vAzSpiv-  
acquisition of fixed assets 购置固定资产 c\VD8 :  
acquisition of shell “买壳” C;m*0#9D  
acquisition price 收购价 Tua#~.3}J  
act of God 天灾 +0M0g_sk  
acting partner 执事合伙人 YXDuhrs}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 uHPd!#]  
active partner 积极参与的合伙人 Svm'ds7>  
active trading 交投活跃 RP%FMb}nt  
actual circulation 实际流通 lbC9^~T+  
actual cost 实际成本 d?A!0;(*  
actual expenditure 实际开支；实际支出 #NWS)^&1b  
actual income 实际入息；实际收入；实际收益 } ^WmCX2a  
actual market 现货市场 bf6:J `5Z  
actual price 现货价；实际价格 '6GW.;  
actual profit 实际利润 VVk8z6W  
actual quotation 实盘；实际价位；实际报价 {GG;/Ns{f-  
actual year basis 按实际年度计算 ^<Zye>KO  
actuals 实货 WT:ZT$W  
actuarial investigation 精算调查 yE|hA2G?0  
actuarial principle 精算原则 Xn%O .yM6  
actuarial report 精算师报告 r tH #j  
Actuarial Society of Hong Kong 香港精算学会 TiD|.a8S  
actuarial valuation 精算师估值 GxA[N

 
actuary 精算师 3+H[S#e:Z  
ad referendum agreement 暂定协议；有待覆核的协定 d*l2x[8}g-  
ad valorem duty 从价税；按值征税 m[tsG=X
BN  
ad valorem duty system 从价税制 Rln% Y  
ad valorem fee 从价费 ]p8<Vluv  
ad valorem tariff 从价关税 "8/BVW^bv  
additional allowance 额外免税额 t"X^|!hKIF  
additional amount for unexpired risk 未过期风险的额外款额 ]r>m{"~E  
additional assessable profit 补加应评税利润 15M!erT  
additional assessment 补加评税 Uac.8wQh  
additional commitment 额外承担 1'b}Y8YO  
additional commitment vote 额外承担拨款 bOD]`*q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?P(U/DS8  
additional dependent parent allowance 供养父母额外免税额 7myYs7N8[  
additional provision 额外拨款 ISg-?h/  
additional stamp duty 附加印花税 MC%!>,tC  
additional tax 补加税罚款；补加税款 r>J%Eu/O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ozW\`  
adjudged bankrupt 被裁定破产 =J'&.@Dwz  
adjudicated bankrupt 裁定破产人 ~{l @
  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EOo,olklC  
adjudication of bankruptcy 裁定破产；宣告破产 S>y}|MG  
adjudication of insolvency 裁定无力偿还债务 /hAy1V6  
adjusted actual 经调整的实数；调整后的实数 {}"a_L&[;  
adjusted current assets 经调整的流动资产；调整后的流动资产 HEm XB=  
adjusted figure 经调整的数字；调整后的数额 qq>Qi(>  
adjusted liabilities 经调整的负债；调整后的负债 0Z jE(3i  
adjusted loss 经调整的亏损；调整后的亏损 a"phwCc"%  
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 fwv.^kx  
adjusted profit 经调整的利润；调整后的利润 Q$A;Fk}-  
adjusted surplus 经调整的盈余额；调整后的盈余额 /}nq
?Vf  
adjusted value 经调整的价值；调整后的价值 p$a+?5'Q  
adjustment 调整；修订；理算〔保险〕 ,D\}DJ`)C  
adjustment centre 调剂中心 M2LW[z  
adjustment lag 调整过程的时间差距；调整时差 (/A 6kp?  
adjustment mechanism 调整机制 "89L^I  
adjustment of loss 亏损调整 n,Q^M$mS0  
adjustment process 调整过程；调整程序 lKV7IoJ&;  
adjustment range 调整幅度 S%o6cl=  
administered exchange rate 受管制汇率 eOJ_L]y-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -gpHg  
administration expenses 行政费用 BQ(sjJ$v6F  
administration fee 手续费；行政费 BKQwF*<V  
administration in bankruptcy 破产管理 m.c2y6<=  
administration order 遗产管理令 R_b)2FU1y  
administrator 管理人；遗产管理人 7x.] 9J  
administrator of the estate 遗产管理人 -+kTw06_C  
admission of debt 债项承认书 dm"|\7  
admission of proof 接纳债权证明 }UqL2KXi4  
advance 放贷款项；垫付款项；预支款项；预付款项 .5iXOS0 G  
advance account 暂支帐目；预付款帐户 5E}!TL$  
advance compensation 预付补偿金 0[ZwtfL1  
advance from shareholder 股东垫款 O;m[  
advance pending reimbursement 预支以待日后付还 !jRs5{n^Ol  
advanced economy 先进经济体系 51`*VR]`K  
advancement 预付；预付财产  ,<U  
advances warrant 垫款令 L<p.2[3  
advancing 贷出 a<P?4tbF  
adverse balance 逆差 rvPmd%nk-  
adverse exchange 逆汇 0">9n9  
advertisement addressed to shareholders 在报章刊登的致股东通告 o(g}eP,g}  
advice for collection 托收通知书 ltOsl-OpR  
advice of drawing 提款通知书；汇票通知书 VF g"AJf  
advice of payment 付款通知 "` kSI&2  
Advisory Committee [Securities and Futures Commission] M)CQ|P  
谘询委员会〔证券及期货事务监察委员会〕 F,@uYMQs  
Advisory Committee on Diversification 经济多元化谘询委员会 T)MZ`dM  
affidavit 誓章；遗产申报誓章 5wbR}`8  
affidavit of no receipt 述明无收款的誓章 x,#?  
affiliate 联号；联营公司；附属公司 E<77Tj  
affiliated company 附属公司；联号；联营公司 bkIQ?cl<at  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (~]0)J  
affordability 负担能力 {r_x\VC=p  
African Development Bank [AfDB] 非洲开发银行 _o?[0E  
after-acquired property 事后取得的财产 5
3l!$#o  
after-hours dealing 市后交易 #%.fsJNA$  
after-tax profit 税后盈利；税后利润；税后溢利 B }  
agency agreement 代理协议 j9*5Kj  
agency expenses 代理机构的开支 7a4h7/  
agency fee 代理费 fDKV`  
Agency Law 《代理法》 (gb vInZ  
agent 代理人；承销人 :F?L,I,K  
agent of company 公司代理人 E$s?)  
agent's fee 代理人费；经纪费 j:[#eC  
aggregate 总计；总数；总体数字 >44,Dp]  
aggregate amount 总款额；总额 kw5`KfG9  
aggregate assets and liabilities 总体资产与负债 =S|dzgS/  
aggregate at constant price 按固定价格计算的总体数字 5
wa!pR\c  
aggregate demand 总需求 (gF{S*`  
aggregate gross position 总持仓量 7t|011<  
aggregate limit 总限额 SD]rYIu+  
aggregate of salaries tax 合计薪俸税 Us4#O&  
aggregate performance 总体表现；总体业绩 hGj`IAW  
aggregate supply 总体供应 !Er)|YP  
aggregate surplus 总盈余 G>S3?jGk  
aggregate total 整体总额 7loIjT7  
aggregate value 总值；合计价值 8P*wt'Q$  
aggregated basis 合计基准 ?pkGejcQ  
aggregated net chargeable income 合计应课税入息实额 Gr
!@ih^  
aggregation 合并计算；合计；总和 H1hADn  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^2"3h$DJfS  
aggregation of property 财产的总和 PG3,MCf:  
agio 差价；贴水 f<*-;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 qw}. QwPT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -5MQ/ujQ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 U
&u~i 3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [Ee <SB{  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 DQ%(X&k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |/~ISB  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K# BZ Jcb  
agreement for a settlement 授产协议 MbyV_A`r_  
agreement for assignment 转让协议 `WlQ<QEi  
agreement for sale 售卖协议；买卖协议 A9ZK :i7  
agreement for sale and purchase 买卖协议 #EIcP=1m4  
agreement for the payment of interest 支付利息协议 .pPtBqp  
agreement for the repayment of money 还款协议 -k,?cEjCs  
agreement of reinsurance 再保险协议 6(V"xjK  
Agricultural Bank of China 中国农业银行 KqFiS9 N5  
air passenger departure tax 飞机乘客离境税 }Ih5`$   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0"DS>:Ntk  
airport tax 机场税 I
S%e5  
alcohol duty 酒精税 &-p!Lg&D  
alienation 让与；让渡；转让 X oh@(%  
alimony 生活费；赡养费 j:xm>X'  
All Ordinaries Index [AOI] 所有普通股指数 lCJ/@)  
all risks 全险；综合险 vfOG(EkG.?  
All Sales Record for Stock Market 《股票市场成交报告》 !b'!7p  
Allied Capital Resources Limited 新联财务有限公司 qWb8"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Jp +h''t  
allocation letter 拨款信件 15"[MX A
 
allocation of fund 分配款项；预留款项 c{wob%!>  
allocation of profit 利润分配；溢利分配 [A#>G4a<  
allocation warrant 拨款令 !&5B&w{u~!  
allotment 分配；配股 fP;2qho  
allotment notice 股份配售通知；配股通知 XA
-,  
allotment of shares 股份分配 )C%S`d<%,  
allowable 可获宽免；免税的 Lr<?eWdCwJ  
allowable business loss 可扣除的营业亏损 J9XV:)Yv#  
allowable expenses 可扣税的支出 <M M(Z  
allowance 免税额；津贴；备抵；准备金 >on' y+  
allowance for debts 债项的免税额 xqzB=0  
allowance for depreciation by wear and tear 耗损折旧免税额 =xRxr@  
allowance for funeral expenses 殡殓费的免税额 );L+)UV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Rmh u"N/q  
allowance for repairs and outgoings 修葺及支出方面的免税额 jQY^[A  
allowance to debtor 给债务人的津贴 f}{Oj-:"CC  
alteration of capital 资本更改 77~l~EX  
alternate trustee 候补受托人 d6{
0[T^L  
amalgamation 合并 KAm$^N5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H?)?(t7@  
ambit of charges 征税范围；收费范围 +V/mV7FK  
amended valuation 经修订的估值 DWcEl:  
American Commodities Exchange 美国商品交易所 SAGECK[Ix  
American Express Bank Limited 美国运通银行 0
xpE+GY  
American Stock Exchange 美国证券交易所 CUa`#  
amortization 摊销 _`q ei0  
amount due from banks 存放银行同业的款项 7A46?kfu  
amount due from banks abroad 存放海外银行同业的款项 xZp`Ke
!  
amount due from holding companies 控股公司欠款 GM>Ms!Y  
amount due from local banks 存放本港银行同业的款项 I>45xVA  
amount due to banks 银行同业的存款 i0*6o3h  
amount due to banks abroad 海外银行同业的存款 8ubb~B;  
amount due to holding companies 控股公司存款 Mgc|>#=  
amount due to local banks 本港银行同业的存款 L6"?p-:@'  
amount due to outport banks 外埠银行同业的存款 =-8y=  
amount for note issue 发行纸币的款额 J5*(
PxDF  
amount of bond 担保契据的款额 >;OwBzB  
amount of consideration 代价款额 cO/.(KBF  
amount of contribution 供款数额 AX2On}&bf  
amount of indebtedness 负债款额 6'QlC+E  
amount of principal of the loan 贷款本金额 rklK=W z  
amount of rates chargeable 应征差饷数额 _33YgO  
amount of share capital 股本额 ?)'+l   
amount of sums assured 承保款额 :H
`Z.>K  
amount of variation 变动幅度 DF~{i{  
amount of vote 拨款数额 \[;Q
qn0  
amount payable 应付款额 D-4\AzIb  
amount receivable 应收款额 o9
L$B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O5?3nYHa  
analysis 分析 CHNIL^B  
ancillary risk 附属风险 'Z ,T,zW  
annual account 周年帐目；周年帐目报表；年度决算；年结 a]8}zSUK  
annual accounting date 年结日期 Zlf) dDn  
annual allowance 每年免税额；年积金；年度津贴；年津 ik Pm,ZN  
annual balance 年度余额 u!K5jqP  
annual disposable income 每年可动用收入 30nR2mB Kt  
annual estimates 周年预算 TNK~ETE4  
annual fee 年费 @$%[D`Wa<  
annual general meeting 周年大会 ql c{k/ u  
annual growth rate 年增率；每年增长率 QR]61v:`  
annual long-term supplement 长期个案每年补助金 $Hbd:1%i {  
annual pensionable emolument 可供计算退休金的年薪 <zE~N~;  
annual report 年报 &Eqa y'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 WnZn$N.  
annual return 周年报表；周年申报表；每年报税表格
@F,8M  
Annual Return Rules 《周年报表规则》 #{o
GmzG!  
annual review of consumer prices 每年消费物价回顾 ]^ "BLbDZ@  
annual roll-forward basis 逐年延展方式 [n{c,U F  
annual salary 年薪 O9(6?n  
annual statement 年度报表；年度决算表 T~(AXwaJ  
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 3D/<R|p  
annuitant 年金受益人 `L1lGlt  
annuity 年金 &H<n76G  
annuity contract 年金合约 Fi!XaO  
annuity on human life 人寿年金 KOM]7%ys1H  
antecedent debt 先前的债项 I3$/#  
ante-dated cheque 倒填日期支票 i4 Vv6Sx1  
anticipated expenditure 预期开支 SF2<  
anticipated net profit 预期纯利 BavGirCp  
anticipated revenue 预期收入 K$(Li
P  
anti-inflation measure 反通货膨胀措施 / %:%la%  
anti-inflationary stance 反通货膨胀立场 qwx{U  
apparent deficit 表面赤字 >4N=
P0=  
apparent financial solvency 表面偿债能力 x%\m/_5w%  
apparent partner 表面合伙人 jWL;ElM'  
application for personal assessment 个人入息课税申请书 xp<p(y8e1d  
application of fund 资金应用 L=9w 3VXS  
application to release as liquidator and to destruct the books of accounts and documents 'E#;`}&Ah  
申请免除清盘人职务及毁灭帐簿与文件 ij/5m-{6)  
appointed actuary 委任精算师 g=)djXW  
appointed auditor 委任核数师；委任审计师 '5BM*4,:O  
appointed trustee 委任的受托人 +GqV9x 8  
appointer 委任人 lp=8RbQYC  
apportioned pro rata 按比例分摊 wmf#3"n  
apportionment 分配；分摊 uY~xHV_-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NDv_@V(D  
apportionment formula 分摊方程式 5QoU&Hv  
apportionment of estate duty 遗产税的分摊 C@8WY  
appraisal 估价；评估 D^%DYp  
appreciable growth 可观增长 l~v BA$,  
appreciable impact 显着影响 W7ffdODb  
appreciable increase 可观增长 R6KS&Ge_  
appreciation 增值；升值 H#
+?)<UQ  
appreciation against other currencies 相对其他货币升值 PN&;3z Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e%O]U:Z  
appreciation tax 增值税  b jq1",  
appropriation 拨款；拨用；拨付 !ufSO9eDx"  
appropriation account 拨款帐目 /EpsJb`kj  
Appropriation Bill 拨款法案 4Nx]*\\  
appropriation-in-aid system 补助拨款办法 `?PpzDV7Y  
approved assets 核准资产 oy)'wb~  
approved basket stock 认可一篮子证券 <RMrp@[  
approved budget 核准预算 %+y92'GqG/  
approved charitable donation 认可慈善捐款 a &89K  
approved charitable institution 认可慈善机构 cI Byv I-  
approved currency 核准货币；认可货币 QE8aYPSFf  
approved estimates 核准预算 %O<
qw  
approved estimates of expenditure 核准开支预算 )G">7cg;t  
approved overseas insurer 核准海外保险人 Td`0;R'<}c  
approved overseas trust company 核准海外信托公司 32N*E,  
approved pooled investment fund 核准汇集投资基金 6_w;dnVA  
approved provident fund scheme 认可公积金计划 qL03iV#h*V  
approved provision 核准拨款  ~/B[;#  
approved redeemable share 核准可赎回股份 BP7&wd  
approved regional stock 认可地区性证券 -X6[qLq  
approved retirement scheme 认可退休金计划 y_=},a  
approved subordinated loan 核准附属贷款 k7\h- yn{  
arbitrage 套戥；套汇；套利 t*&O*T+fgy  
arbitrageur 套戥者；套汇者 C6XZZ  
arbitrary amount 临时款项 o y'GAc/  
arrangement 措施；安排；协定 U6pG  
arrears 欠款 BZP~m=kq  
arrears of pay 欠付薪酬 \Q5Jg  
arrears of revenue 逾期未收税款；逾期未收的帐项 f[bx|6  
articles of association 组织章程；组织细则；组织章程细则 MMI7FlfY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?1f(@  
ascertainment of profit 确定利润 )$Erfu
  
"Asia Clear" “亚洲结算系统” *)2&gQ&%+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 f_&bwfbo  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 BpGK`0H  
Asian Development Fund [ADF] 亚洲发展基金 16p$>a<6  
Asian dollar bond 亚洲美元债券 sKkk+-J4  
Asian dollar market 亚洲美元市场 zuR F6?un  
Asian dollar rate 亚洲美元利率 /kAu&}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 T =l4Vb{>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #^>5,
M2  
asked price 沽盘；喊价；索价；卖方报价 ~;f,Ad`Q  
assessable income 应评税入息 ;JK!dzi}  
assessable loss 应评税亏损 !i|]OnJY  
assessable profit 应评税利润 R
SNukg  
assessable value 应评税值 d`z),A=  
assessed profit 估定利润 hY?x14m$3  
assessed value 经评估价值 GTw3rD^wg  
assessment 评税；评定；估价；评税单 ~olta\|  
assessment number 评税编号；估价编号 )_bR"!Z  
assessment of additional tax 补加税评税 O;NQJ$^bI  
assessment of performance 业绩评估；实绩评价 03iD(,@  
Assessor 评税主任 )V}u}5  
asset price bubbles 资产价格泡沫 L y!!+UM\  
asset-backed securities 具资产保证的证券 +,xl_,Z6  
assets accretion 资产增值 .{-&3++WZ  
assets and liabilities 资产与负债 u |hT1l  
assets betterment statement 资产递增表；资产改进表 50:$km\  
assets lending 实物放款；有抵押贷款 ;OlC^\e  
assets of the company passing on the death 死者去世时转移的公司资产 (W7cQ>  
assets pledged as security for liabilities 用作负债抵押的资产 Bu ~N)^  
assets portfolio 资产投资组合 "g)@jqq:>  
assets price 资产价格 PXZZPW/  
assets quality 资产质素 `YDe<@6'  
assets realization 资产变现 3w=OvafT:  
assets refinancing arrangement 资产再集资安排 M>CW(X  
assets securitization 资产证券化 L}bS"=B[&W  
assets situated outside Hong Kong 在香港以外地方的资产 a'LM6A8~x  
assets stripping 削减资产；拆卖资产 AwhXCq|k  
assets value 资产值 D&0@k'  
assignee 承让人
=R08B)yR  
assignment 转让；转让书；转让契 3[Rb
VT  
assignment of interest 权益转让 Nw`}iR0i  
assignment of letters patent and trade mark 专利证书及商标转让 FbMX?T"yH  
assignment of property 物业转让；物业转让书
`TM[7'  
assignment right 转让权 PYldqY   
assignor 转让人 {2`:7U~|  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 IK%fX/tDyc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "y_A xOH  
associate member 附属会员 F2/-
Wk@  
associated body corporate 相联法人团体 T@PtO"r  
associated company 相联公司；联属公司 X\?e=rUfn  
associated corporation 相联法团 *5DOTWos  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %&L]k>n^  
公认会计师公会〔英国〕 0hTv0#j#  
Association of Futures Exchange Brokers 香港期货经纪协会 . Q3GA0O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K)|#FRPM u  
association of underwriters 承保人组织 y{~l&zrl  
assumption of control 接管 7/.-dfEK  
assurance 担保；保险；转易；转易书 CD\
k.  
assurance of interest 权益的转易 %,u_
`P  
at 19XX price 按一九ＸＸ年价格计算 S ^?&a5{o  
at a discount 按赔价计算；按贴水价格计算；打折扣 'H0b1t1S%  
at a premium 按溢价计算；按升水价格计算 WH F>J  
at call 通知付款；按通知 s2t'jIB  
at constant market price 按固定市价计算 d($f8{~W  
at constant price 按固定价格计算 gkdd#Nrk  
at cost 按成本计算 GdFTKOq  
at current market price 按当时市价计算；按现时市价计算 3lc'(ts%  
at current price 按当时价格计算；按现时价格计算 VmLV:"P}^  
at factor cost 按要素成本计算；按生产要素成本计算 JO:40V?op  
at money-of-the-day price 按付款当日价格计算 rA9BY :N@  
at or better 按指定或较佳价位〔买卖指令〕 YKwej@9,  
at par 按面值计算；平价 >W,1s  
at sight 见票即付 H R$\jJ  
at the close 按收市盘 5_U3Fs  
at the opening 按开市盘 _@3?yv~ D  
attestation 见证；见证条款 JV|GEn\@N  
at-the-money option 平价期权 e-;$Iv  
attorney 受权人；受托代表人 WDr'w'  
attornment 新拥有人承认书 MIPmsEdBi  
attributable profit 可归属利润 X
%7Y\|  
attributable share value 可归属股份价值 l^x5m]Kt  
Auckland Stock Exchange 奥克兰证券交易所 K9co_n_L  
auction 拍卖 T)B
yws  
auctioneer 拍卖商 EB'(%dH  
audit 审计；核数 RG=!,#X  
Audit Commission 审计署 /g3U,?qP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "WOY`su>  
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(TNLIh;  
audit review 帐目审查 JF]HkH_u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,o-BJ 069  
audited account 审计帐目；经审计的帐目 iJ_FJ[ U  
audited annual account 经审计的周年帐目 +D|y))fE  
audited balance sheet 经审计的资产负债表 |,F/_   
auditor 核数师；核数主任；审计师 \;x+KD  
auditor's certificate 核数师证明书；审计师证明书 V2kNJwwk  
auditor's report 核数师报告；审计师报告 O#Ab1FQn  
Aussie bond 澳元债券 ?#^(QR|/  
austerity budget 紧缩预算 \k;)m-0bj{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9aT#7B  
Australia All Ordinaries Index 澳洲所有普通股票指数 [i24$UT  
Australian Dollar [AUD] 澳元 Riid,n  
Australian Options Market 澳大利亚期权市场 xfw)0S  
Australian Securities Commission 澳洲证券事务监察委员会 dE2(PQb*P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +hg|!SS@5  
Australian Stock Exchange 澳大利亚证券交易所 V}ZF\SG(K  
Austrian Schilling [ATS] 奥地利先令 +.MHI  
authentication 认证；鉴证 %^}3:0G  
authority to purchase 委托购买证；委购书 Pb=J4Lvz(d  
authorization 认可；核准；授权；授权书 <\@JbL*  
authorization by direction 指示授权 `V[{(&?,n  
authorization by instruction 指令授权 O$+J{@  
authorization by warrant 令状授权 qCOe,$\1/  
authorization of unit trust 单位信托的认可 +9>t; Ty  
authorized agent 指定代理人 *b9=&:pU(  
authorized capital 法定资本 "Q]`~u':  
authorized clerk 出市员
y)?Sn  
authorized dealer 认可交易商 ;,n{6`  
authorized financial institution 认可财务机构 \"i2E!  
authorized fund 认可基金 >[B[Q_})  
authorized fund house 获授权的基金公司；认可基金公司 "1_eZ`  
authorized institution 认可机构 };!S2+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 dN J2pfvv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 '"Q;54S**  
authorized insurer 获授权保险人；获认可承保人 VqLqj$P  
authorized investment 特准投资项目 #WlIH7J8Tc  
authorized person 获授权人 7:t+  
authorized representative 获授权代表 %g}ri8  
authorized share capital 法定股本 yU3fM?
a  
automated quotation system 自动报价系统 dM8`!~#&PI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 85YE6^y  
自动交易系统〔香港期货交易所有限公司〕 ?n9gqwO  
automatic adjustment mechanism 自动调整机制

5Og.:4  
automatic adjustment system 自动调整系统 sI/Jhw)  
Automatic Clearing House 自动票据交换所 |]sh*<:?,  
automatic exchange rates accumulation system 自动化汇率累集系统
}-9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `WSm/4m  
automatic teller machine [ATM] 自动柜员机 B uV@w-|  
autopay 自动转帐 \&|)?'8rS  
available assets 可用资产 e*.l6H/B  
available fiscal reserve 现存财政储备 ]Sg4>tp  
available profit 可用利润 EOWLGleD1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ZG>I[V'p=  
average 平均；平均数；海损 =m6;]16D  
average basic salary 平均基本薪金 tWy0% -  
average consumer expenditure 平均消费开支；一般消费开支  +T02AS  
average cost 平均成本 :786Z,'
)  
average cost of land production 增辟土地平均成本 'Y{fah  
average daily turnover 平均每日成交额 7<
['4*u  
average daily wage rate 平均每日工资率 \?A 7{IY  
average expenditure pattern 平均开支模式 aaW(S K  
average growth rate 平均增长率 oHH-joYnn  
average net fixed assets 固定资产平均净值 :clMO|  
average of relatives 相对价格平均数 Qvt  
average price 平均价格 ~p^&`FA  
average propensity to consume 平均消费倾向；一般消费倾向 /iFtW#K+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 daS l.:1  
average rate 平均率 X8aNl"x  
average revenue 平均收入；平均收益 qg
6283'?  
average stock 平均库存；平均存货 'B0= "7  
average yearly rent 平均年租 q_K8vGm4e  
avoidance of double taxation 避免双重课税 :=!?W^J  
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 jinDKJ,n;  
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