一些有用的会计术语(也不知道发的地方对不对)A

A: >4![&&  
A share Ａ股；甲类股份 ,bSVVT-b  
abatement of tax 减税；减扣免税额 K
ar~I  
ABN AMRO Bank N.V. 荷兰银行 J35l7HH  
above-the-line expenditure 线上项目支出；经常预算支出 d0C8*ifFO  
above-the-line receipt 线上项目收入；经常预算收入 dB|Te"6  
ABSA Asia Limited 南非联合亚洲有限公司 u2`xC4>c  
absolute change 绝对数值变更 8g5V,3_6  
absolute expenditure 实际开支 |Odu4 Q  
absolute guideline figure 绝对准则数字 .Y/-8H-3v  
absolute interest 绝对权益 m(3);)d  
absolute order of discharge 绝对破产解除令 T~Yg5J  
absolute profit margin 绝对利润幅度 W<gD6+=8  
absolute value 实值；绝对值 TJ2/?p\x  
absolutely vested interest 绝对既得权益 Tj,Nmb>Q7'  
absorbed cost 已吸收成本；已分摊成本 g+Ph6W  
absorption 吸收；分摊；合并 h1%y:[_  
absorption rate 吸收率；摊配率；分摊率 2_olT_#  
ACB Finance Limited 亚洲商业财务有限公司 :2q ?>\  
acceptable form of reciprocity 合理的互惠条件 
/;UTC)cJ  
acceptable rate 适当利率；适当汇率 P6O
M)>C  
acceptance agreement 承兑协议 <J#R3{  
acceptance for honour 参加承兑 gv` h-b  
acceptor 承兑人；接受人；受票人 Nz]aaoO4  
acceptor for honour 参加承兑人 q lY\*{x4  
accident insurance 意外保险 Z oTNm  
Accident Insurance Association of Hong Kong 香港意外保险公会 F|]rA*2u  
accident insurance scheme 意外保险计划 9c5!\m1  
accident year basis 意外年度基准 oBUh]sR{.  
accommodation 通融；贷款 &8Wlps`
 
accommodation bill 通融票据；空头票据 ]b\WaS8I  
accommodation party 汇票代发人 Rk[8Bd?  
account balance 帐户余额；帐户结余 |,fh)vO  
account book 帐簿 ~iT{8  
account collected in advance 预收款项 `Wwh`]#"~d  
account current book 往来帐簿 3GWrn,f  
account of after-acquired property 事后取得的财产报告 u@"o[e':  
account of defaulter 拖欠帐目 ty;o&w$  
account payable 应付帐款 )n7)}xy#z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'o8\`\'H!  
account receivable 应收帐款 Gt.*_E  
account receivable report 应收帐款报表 7dhn'TW  
account statement 结单；帐单；会计财务报表 k <}I<Or  
account title 帐户名称；会计科目 `
]yK
M0 Z  
accountant's report 会计师报告 )9pBu B  
Accountant's Report Rules 会计师报告规则 s@M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 kOM-  
Accounting Arrangements 《会计安排》 H5^Y->  
accounting basis 会计基础 ) hPVX()O!  
accounting by Official Receiver 破产管理署署长呈交的帐目 s{%fi*  
Accounting Circular 《会计通告》
6(5c7R#  
accounting class 会计类别 }`@?X"r  
accounting date 记帐日期；会计结算日期 ks^|>  
accounting for money 款项核算 0- Yeu5A  
Accounting Officer 会计主任 .??rqaZ=  
accounting period 会计报告期；会计期 3V!x?H$  
accounting policy 会计政策；会计方针 >huqt|S*9  
accounting practice 会计惯例 { ;' :h  
accounting principle 会计准则 pqd4iR Wv  
accounting record 会计记录 1'OD3~[R  
accounting report 会计报告 7#/|VQX<A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Oylp:_<aT  
Accounting Society of China 中国会计学会 R^?PAHE7  
accounting statement 会计报表 j<|6s,&  
accounting system 会计制度；会计系统 =tP$re";o  
accounting transaction 会计事项；帐务交易 I1J)#p%H.  
accounting treatment 会计处理 Rmgxf/  
accounting year 会计年度 1#kawU6[]  
accretion 增值；添加 %[+/>e/m  
accrual 应计项目；应累算数目 S&`O\!NF  
accrual basis 应计制；权责发生制 6 cr^<]v!  
accrual basis accounting 应计制会计；权责发生制会计 Uc>LFX& -B  
accrue 应累算；应计 o[H\{a>  
accrued benefit 应累算利益 |<2JQ[]  
accrued charges 应计费用 QZ9M{Y/  
accrued cumulative preference share dividend 应累算的累积优先股股息 vD"_X"v  
accrued expenses 应累算费用 R=DPeUy;  
accrued interest payable 应付利息；应计未付利息 8ST~$!z$  
accrued interest receivable 应收利息；应计未收利息 |7Yvq%E  
accrued right 累算权益 {)jk_&c7  
accruing profit 应累算的利润 \
6jF{  
accumulated fiscal reserve 累积财政储备 _/8y1)I  
accumulated profit 累积利润；滚存溢利 (T`q++  
accumulated reserve 累积储备 ^K*~ <O-  
accumulation of surplus income 累积收益盈余 j!"iYtgV  
acquired assets 既得资产 \c'%4Ao  
acquisition 收购；购置；取得 0I649
9FQ  
acquisition cost 购置成本 _fe0,  
acquisition expenses 购置费用 C
YMM*4#  
acquisition of 100% interest 收购全部股权 I[a%a!QO  
acquisition of control 取得控制权 %G^(T%q| m  
acquisition of fixed assets 购置固定资产 4I+.^7d  
acquisition of shell “买壳” k.h^ $f  
acquisition price 收购价 olslzXn7o  
act of God 天灾 8:BQHYeJK  
acting partner 执事合伙人 O\:;q*]
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 Y~}QJ+`?  
active partner 积极参与的合伙人 orK+B4  
active trading 交投活跃 SSo~.)J  
actual circulation 实际流通 xBt4~q;#sE  
actual cost 实际成本 q8tP29  
actual expenditure 实际开支；实际支出 {!>E9Px  
actual income 实际入息；实际收入；实际收益 =54Vs8.  
actual market 现货市场 R\i]O  
actual price 现货价；实际价格 ENpaaW@!Y  
actual profit 实际利润 4E,hcu  
actual quotation 实盘；实际价位；实际报价 RbyF#[}  
actual year basis 按实际年度计算 |^\Hv5  
actuals 实货 Ig='a"%  
actuarial investigation 精算调查 hu`Lv  
actuarial principle 精算原则 CD$u=E ]  
actuarial report 精算师报告 'XG:1Bpm  
Actuarial Society of Hong Kong 香港精算学会 h7)VJY  
actuarial valuation 精算师估值 ~&vA_/M  
actuary 精算师 `mQP{od?"?  
ad referendum agreement 暂定协议；有待覆核的协定 cG<Q`(5~  
ad valorem duty 从价税；按值征税 H{&a)!Ms  
ad valorem duty system 从价税制 m.|qVN  
ad valorem fee 从价费 +YkmLD  
ad valorem tariff 从价关税 v_[)FN"]Y.  
additional allowance 额外免税额 S]Sp Z8  
additional amount for unexpired risk 未过期风险的额外款额 ,Uv{dG  
additional assessable profit 补加应评税利润 {EZFx,@t  
additional assessment 补加评税 IH*U!_ `  
additional commitment 额外承担 y_;]=hEL  
additional commitment vote 额外承担拨款 5>0\e_V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0]/,m4a#n  
additional dependent parent allowance 供养父母额外免税额 5?S{W  
additional provision 额外拨款 &T5fH!?4  
additional stamp duty 附加印花税 []sB^UT  
additional tax 补加税罚款；补加税款 s,{RP0|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Mt]=v}z  
adjudged bankrupt 被裁定破产 _m)gO/02A  
adjudicated bankrupt 裁定破产人 h0&>GY;i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :9v*,*@x  
adjudication of bankruptcy 裁定破产；宣告破产 )ylv(qgV  
adjudication of insolvency 裁定无力偿还债务 3W%f#d$`  
adjusted actual 经调整的实数；调整后的实数 00$ @0  
adjusted current assets 经调整的流动资产；调整后的流动资产 mRg ,A\  
adjusted figure 经调整的数字；调整后的数额 \pT^Zhp)  
adjusted liabilities 经调整的负债；调整后的负债 !4DGP28  
adjusted loss 经调整的亏损；调整后的亏损 nEeQL~:  
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 `lH1IA/3  
adjusted profit 经调整的利润；调整后的利润 j=!(F`/  
adjusted surplus 经调整的盈余额；调整后的盈余额 Po2_ 0uX  
adjusted value 经调整的价值；调整后的价值 Ac*B[ywA3  
adjustment 调整；修订；理算〔保险〕 dlU JYI  
adjustment centre 调剂中心 ;HD 4~3  
adjustment lag 调整过程的时间差距；调整时差 @+QYWh'  
adjustment mechanism 调整机制 9y d-&yDG  
adjustment of loss 亏损调整 ?[a7l:3-[  
adjustment process 调整过程；调整程序 |>jqH @\P  
adjustment range 调整幅度 7TMDZ*  
administered exchange rate 受管制汇率 "\wDS2M)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'b?#4rq}  
administration expenses 行政费用 %Q>~7P  
administration fee 手续费；行政费 Q>06dO~z8  
administration in bankruptcy 破产管理 JI{OGr  
administration order 遗产管理令 E.En$'BvB  
administrator 管理人；遗产管理人 Q 37V!  
administrator of the estate 遗产管理人 K{eqB!@j  
admission of debt 债项承认书 zyQ,unu  
admission of proof 接纳债权证明 vfk7J5y  
advance 放贷款项；垫付款项；预支款项；预付款项 ?Oe_} jv;  
advance account 暂支帐目；预付款帐户 sM);gI14  
advance compensation 预付补偿金 +aXMHT"U  
advance from shareholder 股东垫款 pGZl.OI  
advance pending reimbursement 预支以待日后付还 |e.3FjTH  
advanced economy 先进经济体系 cP$wI;P  
advancement 预付；预付财产 GA%"w=M\  
advances warrant 垫款令 TV$\v@\ =  
advancing 贷出 }+QhW]nO{F  
adverse balance 逆差 6_ 33*/>=c  
adverse exchange 逆汇 E#&c]9QM75  
advertisement addressed to shareholders 在报章刊登的致股东通告 4F1
.D9u  
advice for collection 托收通知书 TYmUPS$  
advice of drawing 提款通知书；汇票通知书 f0N)N}y  
advice of payment 付款通知 tq4"QBIKh  
Advisory Committee [Securities and Futures Commission] w<8O=  
谘询委员会〔证券及期货事务监察委员会〕 -E,{r[Sp  
Advisory Committee on Diversification 经济多元化谘询委员会 7><* 9iOW  
affidavit 誓章；遗产申报誓章 R?={{+O  
affidavit of no receipt 述明无收款的誓章 5KA FUR0  
affiliate 联号；联营公司；附属公司 =F!",a~  
affiliated company 附属公司；联号；联营公司 :"y7Weh  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  8E.5k@  
affordability 负担能力 h!X'SGK  
African Development Bank [AfDB] 非洲开发银行 7#~m:K@  
after-acquired property 事后取得的财产 (<g;-pZH%  
after-hours dealing 市后交易 v3VLvh2)n  
after-tax profit 税后盈利；税后利润；税后溢利 \M3NasZ  
agency agreement 代理协议 %i]uW\~U  
agency expenses 代理机构的开支 v"Ud mv"  
agency fee 代理费 -?2&5YB  
Agency Law 《代理法》 X,C/x)  
agent 代理人；承销人 nJM9c[Ou^H  
agent of company 公司代理人 y<Z#my$`|n  
agent's fee 代理人费；经纪费 (dGM;Dq8  
aggregate 总计；总数；总体数字 OJC*|kN-#^  
aggregate amount 总款额；总额 E-7a`S  
aggregate assets and liabilities 总体资产与负债 y[
rB"  
aggregate at constant price 按固定价格计算的总体数字 b'Nvx9=W  
aggregate demand 总需求 <or>bo^  
aggregate gross position 总持仓量 {XVf|zM,  
aggregate limit 总限额 ;)bF#@Q  
aggregate of salaries tax 合计薪俸税 n79DS(t
 
aggregate performance 总体表现；总体业绩 g)zn.]  
aggregate supply 总体供应 C6;](rN)N  
aggregate surplus 总盈余 LYxlo<f  
aggregate total 整体总额 s].'@_~s  
aggregate value 总值；合计价值 F%ylR^H>  
aggregated basis 合计基准 9<0$mE^:  
aggregated net chargeable income 合计应课税入息实额 l#5k8+s  
aggregation 合并计算；合计；总和 ;29XvhS8  
aggregation of incomes of husband and wife 夫妇入息合并计算 <EMLiiNY  
aggregation of property 财产的总和 ?'8MI|*l%  
agio 差价；贴水 aaa#/OWQZ  
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》 uN?O*h/(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :Jsz"vCg&s  
《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》 VQW)qOR9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \Kzt*C-ZH  
《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》 T\b";+!W  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment si"mM>e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *{p&Fy55  
agreement for a settlement 授产协议 'zD;:wT  
agreement for assignment 转让协议 hvv>UC/  
agreement for sale 售卖协议；买卖协议 .of:#~  
agreement for sale and purchase 买卖协议 ] l qFht  
agreement for the payment of interest 支付利息协议 <=GzK:4L  
agreement for the repayment of money 还款协议 /{#_Um0.  
agreement of reinsurance 再保险协议 tV}ajs  
Agricultural Bank of China 中国农业银行 (HX[bG`  
air passenger departure tax 飞机乘客离境税 q.hc%s2?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :QhEu%e  
airport tax 机场税 "'p+qbT8  
alcohol duty 酒精税 }s)&/~6  
alienation 让与；让渡；转让 aK=3`q  
alimony 生活费；赡养费 4`'BaUU(  
All Ordinaries Index [AOI] 所有普通股指数 ~D-OL*2  
all risks 全险；综合险 7.1E mJ  
All Sales Record for Stock Market 《股票市场成交报告》 V2sB[Mw  
Allied Capital Resources Limited 新联财务有限公司 S5[RSAbf*t  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k;Ny%%5  
allocation letter 拨款信件 0f}Q~d=QL  
allocation of fund 分配款项；预留款项 i!+3uHWu`)  
allocation of profit 利润分配；溢利分配 "ih>T^|  
allocation warrant 拨款令 !6fpMo  
allotment 分配；配股 =D"63fP1  
allotment notice 股份配售通知；配股通知 &.bR1wX  
allotment of shares 股份分配 *U^\Mwp  
allowable 可获宽免；免税的 "GC]E8&>H  
allowable business loss 可扣除的营业亏损 u g$\&rM>
 
allowable expenses 可扣税的支出 Z=5}17kA  
allowance 免税额；津贴；备抵；准备金 ,I:m*.q  
allowance for debts 债项的免税额 sZP3xh[B  
allowance for depreciation by wear and tear 耗损折旧免税额 V;+$/>J`vB  
allowance for funeral expenses 殡殓费的免税额 GyXs{*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5]n<%bP\  
allowance for repairs and outgoings 修葺及支出方面的免税额 !Pjg&19  
allowance to debtor 给债务人的津贴 +Gwe%p Q  
alteration of capital 资本更改 CCvBE, ux  
alternate trustee 候补受托人 2BU)qv-  
amalgamation 合并 X]^E:'E!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,8-_=*  
ambit of charges 征税范围；收费范围 {O,M
}0Eg  
amended valuation 经修订的估值  F3
r  
American Commodities Exchange 美国商品交易所 lp%.n= '\  
American Express Bank Limited 美国运通银行 JX,#W!d  
American Stock Exchange 美国证券交易所 1AkHig,  
amortization 摊销 3Os3=Ix  
amount due from banks 存放银行同业的款项 O.8m%ZjD  
amount due from banks abroad 存放海外银行同业的款项 4a50w:Jy]  
amount due from holding companies 控股公司欠款 YH+\rb_  
amount due from local banks 存放本港银行同业的款项 "Ohpb!J9  
amount due to banks 银行同业的存款 x]01j4HJ  
amount due to banks abroad 海外银行同业的存款 48NXj\L[y  
amount due to holding companies 控股公司存款 E#F9<=mA)  
amount due to local banks 本港银行同业的存款 H5MAN,`  
amount due to outport banks 外埠银行同业的存款 58ZiCvqv  
amount for note issue 发行纸币的款额 ?)QBJ9F  
amount of bond 担保契据的款额 W[Ew6)1T  
amount of consideration 代价款额 AT'$VCYC(  
amount of contribution 供款数额 sTstc+w  
amount of indebtedness 负债款额 6rCP]YnF  
amount of principal of the loan 贷款本金额 nXaX=  
amount of rates chargeable 应征差饷数额 (<~
R[sT|  
amount of share capital 股本额 >oaEG5%d  
amount of sums assured 承保款额 v2X0Px_  
amount of variation 变动幅度 F3|pS:  
amount of vote 拨款数额 ]Sx=y<  
amount payable 应付款额 ysn[-l#  
amount receivable 应收款额 yNf=Kl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p:>?  
analysis 分析 kITmo"$K  
ancillary risk 附属风险 ITY!=>S-  
annual account 周年帐目；周年帐目报表；年度决算；年结 F,2#;t4  
annual accounting date 年结日期 4O"kOEkKT>  
annual allowance 每年免税额；年积金；年度津贴；年津 >{)#|pWU  
annual balance 年度余额 Z/UVKJm>:  
annual disposable income 每年可动用收入 |a:Vp
M  
annual estimates 周年预算 Uht:wEr  
annual fee 年费 UNLNY,P/!)  
annual general meeting 周年大会 0guc00IN  
annual growth rate 年增率；每年增长率 .wOLi Ms  
annual long-term supplement 长期个案每年补助金 )$N{(Cke2T  
annual pensionable emolument 可供计算退休金的年薪 U$J_:~  
annual report 年报 { RX|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jY6=+9Jz5  
annual return 周年报表；周年申报表；每年报税表格 ;m:GUp^[  
Annual Return Rules 《周年报表规则》 8VGXw;(Y,d  
annual review of consumer prices 每年消费物价回顾 (mr`?LI}  
annual roll-forward basis 逐年延展方式 &Zy=vk*  
annual salary 年薪 ;4#8#
;  
annual statement 年度报表；年度决算表 k3h53QTmC  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &{{f|o=u.  
annuitant 年金受益人 BQ)43Rr>  
annuity 年金 Jl9TMu!1]  
annuity contract 年金合约 K T72D  
annuity on human life 人寿年金 5kZ yiC*  
antecedent debt 先前的债项 6Tmb@<I_  
ante-dated cheque 倒填日期支票 `mTxtuid{  
anticipated expenditure 预期开支 `l#$l3v+  
anticipated net profit 预期纯利 QHz76i!=>  
anticipated revenue 预期收入 ,/U9v~  
anti-inflation measure 反通货膨胀措施 ri V/wN9C  
anti-inflationary stance 反通货膨胀立场 8=AKOOU7>  
apparent deficit 表面赤字 ~7lvY+k)<  
apparent financial solvency 表面偿债能力 <?}g[]i  
apparent partner 表面合伙人 qf$|
z`c  
application for personal assessment 个人入息课税申请书 2n:J7PGD  
application of fund 资金应用 =+\oL!^  
application to release as liquidator and to destruct the books of accounts and documents KTJ$#1q  
申请免除清盘人职务及毁灭帐簿与文件 Q*{ 2  
appointed actuary 委任精算师 YAG3PWmD  
appointed auditor 委任核数师；委任审计师 ADUI@#vk  
appointed trustee 委任的受托人 ")buDU6_  
appointer 委任人 R6.#gb8^oS  
apportioned pro rata 按比例分摊 +34jot.!  
apportionment 分配；分摊 )BrqE uX@"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3`q`W9  
apportionment formula 分摊方程式 oob0^}^  
apportionment of estate duty 遗产税的分摊 j2n@8sCSO  
appraisal 估价；评估 5-po>1g'  
appreciable growth 可观增长 y_r6T XnGL  
appreciable impact 显着影响 X*):N]  
appreciable increase 可观增长 }#^F'%zf  
appreciation 增值；升值 a-5$GvG  
appreciation against other currencies 相对其他货币升值 Db:WAjU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 haK5Oe/cE  
appreciation tax 增值税 IsL/p3|  
appropriation 拨款；拨用；拨付 WF0>R^SpZ  
appropriation account 拨款帐目 W5g!`
f  
Appropriation Bill 拨款法案 e@VRdhb  
appropriation-in-aid system 补助拨款办法 ^/,yZ:  
approved assets 核准资产 I2Rp=L:z5  
approved basket stock 认可一篮子证券 AtYYu  
approved budget 核准预算 en":  
approved charitable donation 认可慈善捐款 Lj,%pzJ  
approved charitable institution 认可慈善机构 pU/.|Sh  
approved currency 核准货币；认可货币 4w[ta?&6B  
approved estimates 核准预算 %c{)'X  
approved estimates of expenditure 核准开支预算 K.zs;^  
approved overseas insurer 核准海外保险人 ,Ou)F;r  
approved overseas trust company 核准海外信托公司 KgSxF#  
approved pooled investment fund 核准汇集投资基金 !!>G{  
approved provident fund scheme 认可公积金计划 :]jtV~E\  
approved provision 核准拨款 g"f^YEQ_  
approved redeemable share 核准可赎回股份 \OH:xW~  
approved regional stock 认可地区性证券 !IU*Ayg  
approved retirement scheme 认可退休金计划 DR=1';63  
approved subordinated loan 核准附属贷款 @ U|u _S@  
arbitrage 套戥；套汇；套利 xb>+~59:  
arbitrageur 套戥者；套汇者 yp/*@8%_E  
arbitrary amount 临时款项 5E=Odep`  
arrangement 措施；安排；协定 mg]dKp  
arrears 欠款 J n/=v\K@  
arrears of pay 欠付薪酬 nVD YAg'  
arrears of revenue 逾期未收税款；逾期未收的帐项 rJwJ5U  
articles of association 组织章程；组织细则；组织章程细则 [X]o`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t]XJq  
ascertainment of profit 确定利润 UkKpSL}Q2  
"Asia Clear" “亚洲结算系统” qo|iw+0Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 x N)Ck76  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Op~+yMef  
Asian Development Fund [ADF] 亚洲发展基金 (1vS)v $L  
Asian dollar bond 亚洲美元债券 #\QC%"%f  
Asian dollar market 亚洲美元市场 voEc'JET  
Asian dollar rate 亚洲美元利率 _>I5Ud8(-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !y.7"G*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 uI/ A_  
asked price 沽盘；喊价；索价；卖方报价 X.qKG0i  
assessable income 应评税入息 p10->BBg  
assessable loss 应评税亏损 WkE;tC*  
assessable profit 应评税利润 l:HuG!  
assessable value 应评税值 f0+  
assessed profit 估定利润 DK;-2K  
assessed value 经评估价值 g=8e.Y*Fr  
assessment 评税；评定；估价；评税单 |1R@Jz`  
assessment number 评税编号；估价编号 l"CONzm!  
assessment of additional tax 补加税评税 |Sm/Uq(c  
assessment of performance 业绩评估；实绩评价
8qveKS]vZ  
Assessor 评税主任 zT8K})#  
asset price bubbles 资产价格泡沫 T8LwDqio  
asset-backed securities 具资产保证的证券 S0cO00_ob  
assets accretion 资产增值 hrK^oa_[W  
assets and liabilities 资产与负债 IT|CfQ [D  
assets betterment statement 资产递增表；资产改进表 pP&~S<[  
assets lending 实物放款；有抵押贷款 Lq.k?!D3uh  
assets of the company passing on the death 死者去世时转移的公司资产 pm+[,u!i  
assets pledged as security for liabilities 用作负债抵押的资产 ,*US) &x  
assets portfolio 资产投资组合 Y!zlte|P  
assets price 资产价格 62) F  
assets quality 资产质素
v80e]M!  
assets realization 资产变现 NT'Yh  
assets refinancing arrangement 资产再集资安排 =1C9lKm  
assets securitization 资产证券化 %VCHM GP=  
assets situated outside Hong Kong 在香港以外地方的资产 wvD|c%   
assets stripping 削减资产；拆卖资产 GU`2I/R  
assets value 资产值 KV
2X[1  
assignee 承让人 w'C(? ?mH  
assignment 转让；转让书；转让契 FU zY&@Y  
assignment of interest 权益转让 = 4L.  
assignment of letters patent and trade mark 专利证书及商标转让 LJ?7W,?  
assignment of property 物业转让；物业转让书 I6+5mv\  
assignment right 转让权 "\ m
d  
assignor 转让人 '4EJ_Vhztc  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $1YnQgpT  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  OxRzKT  
associate member 附属会员 } 2KuY\5\i  
associated body corporate 相联法人团体 uP:'e8  
associated company 相联公司；联属公司 f|!
zjX`  
associated corporation 相联法团 7-)KTBFL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~<-i7uM  
公认会计师公会〔英国〕 Gwe9< y  
Association of Futures Exchange Brokers 香港期货经纪协会 zKv
}J  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }/|1"D  
association of underwriters 承保人组织 |yr
}g-m  
assumption of control 接管 JXrMtSp\  
assurance 担保；保险；转易；转易书 (Q&Z/Fe  
assurance of interest 权益的转易 kq+L63fZ  
at 19XX price 按一九ＸＸ年价格计算 xQ4Q'9  
at a discount 按赔价计算；按贴水价格计算；打折扣 }/=_  
at a premium 按溢价计算；按升水价格计算 p)`JVq,H/B  
at call 通知付款；按通知 HzV3O-Qz]  
at constant market price 按固定市价计算 K7|BXGL8r8  
at constant price 按固定价格计算 6;Bqu5_Cj  
at cost 按成本计算 %5b2vrg~*  
at current market price 按当时市价计算；按现时市价计算 5K0Isuu>>  
at current price 按当时价格计算；按现时价格计算 _ ._'\  
at factor cost 按要素成本计算；按生产要素成本计算 U:H*b{`TU  
at money-of-the-day price 按付款当日价格计算 1jR<H$aS  
at or better 按指定或较佳价位〔买卖指令〕 ~O!v?2it8q  
at par 按面值计算；平价 0[^f9NZ>-  
at sight 见票即付 YC{od5a  
at the close 按收市盘 ] '..G-  
at the opening 按开市盘 2]|+.9B  
attestation 见证；见证条款 sNWj+T  
at-the-money option 平价期权 /}Max@.`  
attorney 受权人；受托代表人 k# /_Zd  
attornment 新拥有人承认书 kjH0u$n  
attributable profit 可归属利润 z?7pn}-  
attributable share value 可归属股份价值 Lq:Z='Kc  
Auckland Stock Exchange 奥克兰证券交易所 RaR$lcG+iY  
auction 拍卖 /)N[tv2  
auctioneer 拍卖商 }0:=)e  
audit 审计；核数 !^w+<p  
Audit Commission 审计署 `3~w#?+=*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |2Q;SaI^\  
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〕 uTQ/_$  
audit review 帐目审查 O:4.xe  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 opKtSF|)  
audited account 审计帐目；经审计的帐目 <Fi/!  
audited annual account 经审计的周年帐目 4q2aVm  
audited balance sheet 经审计的资产负债表 V
}&  
auditor 核数师；核数主任；审计师 <3'r&ks  
auditor's certificate 核数师证明书；审计师证明书 /p~gm\5Z  
auditor's report 核数师报告；审计师报告 w1[F]|  
Aussie bond 澳元债券 I<DS
07K  
austerity budget 紧缩预算 ws@;2?%A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "!2Fy-Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 >#SQDVFf  
Australian Dollar [AUD] 澳元 ."dmL=  
Australian Options Market 澳大利亚期权市场 p\Jz<dkN1  
Australian Securities Commission 澳洲证券事务监察委员会 J*.qiUAgW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 mhL,:UE  
Australian Stock Exchange 澳大利亚证券交易所 k@^)>J^  
Austrian Schilling [ATS] 奥地利先令 LbnR=B!  
authentication 认证；鉴证 ;L|%H/SH  
authority to purchase 委托购买证；委购书 13Q|p,^R  
authorization 认可；核准；授权；授权书 oE}1D?3Sp  
authorization by direction 指示授权 E}UlQq  
authorization by instruction 指令授权 H13|bM<  
authorization by warrant 令状授权 dAR):ZKq?  
authorization of unit trust 单位信托的认可 2s~X  
authorized agent 指定代理人 ? r^+-  
authorized capital 法定资本 0e&Vvl4DK  
authorized clerk 出市员 |+%K89W  
authorized dealer 认可交易商 0]&~ddL  
authorized financial institution 认可财务机构 $w{
#o E  
authorized fund 认可基金 fDf:J
ec`[  
authorized fund house 获授权的基金公司；认可基金公司 ~u3E+w  
authorized institution 认可机构 F]xo*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '6WaG hvO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .7" f~%&oP  
authorized insurer 获授权保险人；获认可承保人 in$Pk$ c  
authorized investment 特准投资项目 X2~>Z^, U  
authorized person 获授权人 *:wu{3g}M`  
authorized representative 获授权代表 0Db#W6*^  
authorized share capital 法定股本 *G^QS"%  
automated quotation system 自动报价系统 Drz#D1-2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z':}ZXy]  
自动交易系统〔香港期货交易所有限公司〕 - 3kg,=HU;  
automatic adjustment mechanism 自动调整机制 4Y[tx]<  
automatic adjustment system 自动调整系统 !h4L_D0  
Automatic Clearing House 自动票据交换所 np
Z=x-ce  
automatic exchange rates accumulation system 自动化汇率累集系统 qlO(z5Ak  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z8Qmj5'[  
automatic teller machine [ATM] 自动柜员机 Ry8@U9B6,t  
autopay 自动转帐 l:%4@t`  
available assets 可用资产 |\J8:b>}  
available fiscal reserve 现存财政储备 w`q):yXX
 
available profit 可用利润 wjDLsf,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f3h^R20qmO  
average 平均；平均数；海损 5#~u U  
average basic salary 平均基本薪金 D3N\$D  
average consumer expenditure 平均消费开支；一般消费开支 6Dwj^e0  
average cost 平均成本 _Uc le  
average cost of land production 增辟土地平均成本 Srg
`
Tt]  
average daily turnover 平均每日成交额 v[\' M  
average daily wage rate 平均每日工资率 UoCFj2?C  
average expenditure pattern 平均开支模式 a~jM^b;VN  
average growth rate 平均增长率 G<U MZg  
average net fixed assets 固定资产平均净值 6x7pqHM  
average of relatives 相对价格平均数 Hn+w1v&3  
average price 平均价格 rfku]A$  
average propensity to consume 平均消费倾向；一般消费倾向 ?*){%eE  
average propensity to save 平均储蓄倾向；一般储蓄倾向 dX?8@uzu  
average rate 平均率 Q)#+S(TG  
average revenue 平均收入；平均收益 ,SNN[a  
average stock 平均库存；平均存货 D<78Tm x  
average yearly rent 平均年租 q3<Pb,Z  
avoidance of double taxation 避免双重课税 :=3Ty]e  
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 (pJ-_w'G  
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