一些有用的会计术语(也不知道发的地方对不对)A

A: mq su8ti  
A share Ａ股；甲类股份 yw$er?  
abatement of tax 减税；减扣免税额 )"wWV{k  
ABN AMRO Bank N.V. 荷兰银行 M-"%4^8_  
above-the-line expenditure 线上项目支出；经常预算支出 Mb uD8B  
above-the-line receipt 线上项目收入；经常预算收入 D
NC2]kS<  
ABSA Asia Limited 南非联合亚洲有限公司 8?h-H#h  
absolute change 绝对数值变更 tLJ"] D1w  
absolute expenditure 实际开支 X^eTf-*T  
absolute guideline figure 绝对准则数字 h /@G[5E  
absolute interest 绝对权益 PW~+=,  
absolute order of discharge 绝对破产解除令 DH
d9yP9-  
absolute profit margin 绝对利润幅度 {-09,Q
4[&  
absolute value 实值；绝对值 pMKnA.|  
absolutely vested interest 绝对既得权益 O4S~JE3o  
absorbed cost 已吸收成本；已分摊成本 E~3wdOZv1  
absorption 吸收；分摊；合并 :q<8:,rP  
absorption rate 吸收率；摊配率；分摊率 I_oJx  
ACB Finance Limited 亚洲商业财务有限公司 y}FTLX $  
acceptable form of reciprocity 合理的互惠条件 2X!O
'  
acceptable rate 适当利率；适当汇率 %!mJnc%  
acceptance agreement 承兑协议 %l(qyH)*  
acceptance for honour 参加承兑 7H %>\^A^  
acceptor 承兑人；接受人；受票人 Np$pz  
acceptor for honour 参加承兑人 540-lMe  
accident insurance 意外保险 9,sj,A1  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]<V[H  
accident insurance scheme 意外保险计划 ?4P*,c  
accident year basis 意外年度基准 ^y]CHr  
accommodation 通融；贷款 3pl/kT.\  
accommodation bill 通融票据；空头票据 g[!t@K  
accommodation party 汇票代发人 p'M5]G  
account balance 帐户余额；帐户结余 vd6Y'Zk|F6  
account book 帐簿 XXBN Nr_CK  
account collected in advance 预收款项 @`^+XPK\  
account current book 往来帐簿 FctqE/>}I  
account of after-acquired property 事后取得的财产报告 w]J9Kv1)-  
account of defaulter 拖欠帐目 ouL/tt_~  
account payable 应付帐款 dbQUW#<Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -,C">T%\  
account receivable 应收帐款 O0`sg90,C  
account receivable report 应收帐款报表 s<Px au+A  
account statement 结单；帐单；会计财务报表 ;}"_hLX  
account title 帐户名称；会计科目 aVN
BF`  
accountant's report 会计师报告 BU(:6  
Accountant's Report Rules 会计师报告规则 ViIt'WX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (n_lu=E70  
Accounting Arrangements 《会计安排》 DN3#W w2[r  
accounting basis 会计基础 YBqu7
&  
accounting by Official Receiver 破产管理署署长呈交的帐目 Vf9PHHH|   
Accounting Circular 《会计通告》 =NMT H[  
accounting class 会计类别 J6r"_>)z  
accounting date 记帐日期；会计结算日期 Y_tLSOD#/  
accounting for money 款项核算 (99P9\[p  
Accounting Officer 会计主任 /n;Ll](ri  
accounting period 会计报告期；会计期 l?2(c  
accounting policy 会计政策；会计方针 :iqFC >D  
accounting practice 会计惯例 5N<f\W,  
accounting principle 会计准则 62GP1qH9  
accounting record 会计记录 PLD6Ug  
accounting report 会计报告 Ysbd4rN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o=@0Bd8  
Accounting Society of China 中国会计学会 &.J8O+  
accounting statement 会计报表 nm5zX,  
accounting system 会计制度；会计系统 _ZX"gHx  
accounting transaction 会计事项；帐务交易 wTb7 xBI  
accounting treatment 会计处理 ^L#\z7  
accounting year 会计年度 R1OC7q  
accretion 增值；添加 A[)od  
accrual 应计项目；应累算数目 b~dm+5W7  
accrual basis 应计制；权责发生制 &9X`tCnL  
accrual basis accounting 应计制会计；权责发生制会计 |`d,r.+P7  
accrue 应累算；应计 U'(}emh}  
accrued benefit 应累算利益 l`=).k
  
accrued charges 应计费用 {,EOSt
a  
accrued cumulative preference share dividend 应累算的累积优先股股息 tVVnQX  
accrued expenses 应累算费用 AE0d0Y~9  
accrued interest payable 应付利息；应计未付利息 o8B_;4uB  
accrued interest receivable 应收利息；应计未收利息 AKs=2N>7  
accrued right 累算权益 \)Jv4U\;  
accruing profit 应累算的利润 ?g9mDe;k  
accumulated fiscal reserve 累积财政储备 oz $T.  
accumulated profit 累积利润；滚存溢利 m| 8%%E}d  
accumulated reserve 累积储备 tKg\qbY&
 
accumulation of surplus income 累积收益盈余 Y8!T4dkn  
acquired assets 既得资产 U U!M/QJ  
acquisition 收购；购置；取得 $T7hY$2Ql  
acquisition cost 购置成本 j$r.&,m  
acquisition expenses 购置费用 @gzm4  
acquisition of 100% interest 收购全部股权 BkfWZ O{7  
acquisition of control 取得控制权 8was/^9;  
acquisition of fixed assets 购置固定资产 F%QZe*m[  
acquisition of shell “买壳” Jg#L8>p1  
acquisition price 收购价 4
 4%jz-m  
act of God 天灾 b(&~f@%|  
acting partner 执事合伙人 Cr0 \7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 JmN,:bI  
active partner 积极参与的合伙人 Vlb L p;  
active trading 交投活跃 . 2_t/2  
actual circulation 实际流通 H{|a+  
actual cost 实际成本 JHpoW}7QB  
actual expenditure 实际开支；实际支出 T8Sgu6:*R  
actual income 实际入息；实际收入；实际收益 N{Og; roGD  
actual market 现货市场 A6w/X`([O  
actual price 现货价；实际价格 -f?Rr:#  
actual profit 实际利润
il^SGH  
actual quotation 实盘；实际价位；实际报价 lSP{9L6  
actual year basis 按实际年度计算  v|+}>g  
actuals 实货 cyUNJw  
actuarial investigation 精算调查 /Z<"6g?  
actuarial principle 精算原则 ^9T6Ix{=  
actuarial report 精算师报告 Yh/-6wg  
Actuarial Society of Hong Kong 香港精算学会  |u8hxa  
actuarial valuation 精算师估值 M (dVY/ i  
actuary 精算师 #u+BjuZo  
ad referendum agreement 暂定协议；有待覆核的协定 $IUP;  
ad valorem duty 从价税；按值征税 kfb+OE:7  
ad valorem duty system 从价税制 wd*i&ooQ*L  
ad valorem fee 从价费 9/C0DDb  
ad valorem tariff 从价关税 Cnf;5/  
additional allowance 额外免税额 YN4P >d  
additional amount for unexpired risk 未过期风险的额外款额 Z5~dU{XsT  
additional assessable profit 补加应评税利润 GEP YSp  
additional assessment 补加评税 )CS
7>Vx  
additional commitment 额外承担 Q6?+#}  
additional commitment vote 额外承担拨款 Z4'"*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .FK'TG  
additional dependent parent allowance 供养父母额外免税额 S|T:rc(~  
additional provision 额外拨款 :K{`0U&l5  
additional stamp duty 附加印花税 EVmQ"PKL'  
additional tax 补加税罚款；补加税款 "hz(A.THi  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @Zd+XWFw  
adjudged bankrupt 被裁定破产 AF D/
J  
adjudicated bankrupt 裁定破产人 9,5v%HZ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k1>%wR  
adjudication of bankruptcy 裁定破产；宣告破产 yZ
I4%fen  
adjudication of insolvency 裁定无力偿还债务 6, ag\  
adjusted actual 经调整的实数；调整后的实数 ><OdHRh@#  
adjusted current assets 经调整的流动资产；调整后的流动资产 ] d| -r:4  
adjusted figure 经调整的数字；调整后的数额 R@>R@V>c  
adjusted liabilities 经调整的负债；调整后的负债 $V?zJ:a>L  
adjusted loss 经调整的亏损；调整后的亏损 S6}_Z  
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 P&| =  
adjusted profit 经调整的利润；调整后的利润 XRs/gUT  
adjusted surplus 经调整的盈余额；调整后的盈余额 IC[SJVH;  
adjusted value 经调整的价值；调整后的价值 +`f gn9p  
adjustment 调整；修订；理算〔保险〕 x[nv+n ,  
adjustment centre 调剂中心 WlP@Tm5g/  
adjustment lag 调整过程的时间差距；调整时差 -a3+C,I8g  
adjustment mechanism 调整机制 8+a/x#b-  
adjustment of loss 亏损调整 H*|Bukgt/M  
adjustment process 调整过程；调整程序 ,Z_nV+l_  
adjustment range 调整幅度 =Cs$0aA  
administered exchange rate 受管制汇率 2bX!-h  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 : ` F>B  
administration expenses 行政费用 ?-<t-3%hyV  
administration fee 手续费；行政费 ~2@U85"o  
administration in bankruptcy 破产管理 ~QBf78@Gf  
administration order 遗产管理令 X_s;j5ur  
administrator 管理人；遗产管理人 $$ _uQf  
administrator of the estate 遗产管理人 iBJ*6or
z  
admission of debt 债项承认书 /dOQ4VA\  
admission of proof 接纳债权证明 ScGmft3A  
advance 放贷款项；垫付款项；预支款项；预付款项 0x^$q? \A  
advance account 暂支帐目；预付款帐户 9ciL<'H\  
advance compensation 预付补偿金  +KFK..  
advance from shareholder 股东垫款 k`)LO`))  
advance pending reimbursement 预支以待日后付还 l0D.7>aj  
advanced economy 先进经济体系 Si]Z`_  
advancement 预付；预付财产 +Q-~~v7,  
advances warrant 垫款令 q*{"6"4(  
advancing 贷出 Zy*}C,Z  
adverse balance 逆差 }WI24|`zM  
adverse exchange 逆汇 ' 1P_*  
advertisement addressed to shareholders 在报章刊登的致股东通告 V<4)'UI?k9  
advice for collection 托收通知书 I]SR.Yp%  
advice of drawing 提款通知书；汇票通知书 4Hzbb#  
advice of payment 付款通知 fil6w</L  
Advisory Committee [Securities and Futures Commission] iXl1S[.l  
谘询委员会〔证券及期货事务监察委员会〕 qWE
"vI22M  
Advisory Committee on Diversification 经济多元化谘询委员会 NlcWnSv  
affidavit 誓章；遗产申报誓章 PYz| d  
affidavit of no receipt 述明无收款的誓章 L6 _Sc-sU  
affiliate 联号；联营公司；附属公司 8-?n<h%8E  
affiliated company 附属公司；联号；联营公司 :L`z~/6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jHz]  
affordability 负担能力 >^InNJd  
African Development Bank [AfDB] 非洲开发银行 >MQW{^  
after-acquired property 事后取得的财产 82/iVm1  
after-hours dealing 市后交易 3J,/bgL5  
after-tax profit 税后盈利；税后利润；税后溢利 t&r?O dc&m  
agency agreement 代理协议 ?J6hiQvL  
agency expenses 代理机构的开支 IL
%&*B  
agency fee 代理费 *;gi52tM  
Agency Law 《代理法》 $^ >n@Q@&L  
agent 代理人；承销人 ,JZ@qmQ,  
agent of company 公司代理人 0e7v ?UT  
agent's fee 代理人费；经纪费 D3^v[>E2  
aggregate 总计；总数；总体数字 fZ %ZV  
aggregate amount 总款额；总额 >LLzG  
aggregate assets and liabilities 总体资产与负债 A1'IK.  
aggregate at constant price 按固定价格计算的总体数字 EvECA,!i  
aggregate demand 总需求 El+]}D"  
aggregate gross position 总持仓量 ?5GjH~  
aggregate limit 总限额 aPb!-o{  
aggregate of salaries tax 合计薪俸税 ]B7t9l  
aggregate performance 总体表现；总体业绩 }Ql;%7  
aggregate supply 总体供应 f Fz8m  
aggregate surplus 总盈余 A6U6SvM;  
aggregate total 整体总额 DHJnz>bE  
aggregate value 总值；合计价值 rpXw 8  
aggregated basis 合计基准 /KV@Ce\  
aggregated net chargeable income 合计应课税入息实额 CNN?8/u!@  
aggregation 合并计算；合计；总和 <kM%z{p  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^a}{u$<  
aggregation of property 财产的总和 Q@j:b]Y9  
agio 差价；贴水 "1nd~ BBOw  
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》 }`g*pp*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment s3knh&'zb  
《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》 ~g,QwaA[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ebk@x=
E  
《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》 LpiLk| 2i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [a Z)*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》 9"aTF,'F/  
agreement for a settlement 授产协议 s`TBz8QO$  
agreement for assignment 转让协议 o._^  
agreement for sale 售卖协议；买卖协议 h7w<.zwu t  
agreement for sale and purchase 买卖协议 \G"/Myi  
agreement for the payment of interest 支付利息协议 ?@,:\ ,G  
agreement for the repayment of money 还款协议 97g-*K  
agreement of reinsurance 再保险协议 }v!6BU6<Q  
Agricultural Bank of China 中国农业银行 NR [VGZj  
air passenger departure tax 飞机乘客离境税 -Tt}M#W  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3HiW1*5W  
airport tax 机场税 M]{!Nx  
alcohol duty 酒精税 t2gjhn^p  
alienation 让与；让渡；转让 WT)")0)[  
alimony 生活费；赡养费 `fRy"44nR  
All Ordinaries Index [AOI] 所有普通股指数 ) jvkwC  
all risks 全险；综合险 yUG5'<lX  
All Sales Record for Stock Market 《股票市场成交报告》 `sXx,sV?B  
Allied Capital Resources Limited 新联财务有限公司 ?|/}~nj7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2=|IOkY  
allocation letter 拨款信件 9..k/cH  
allocation of fund 分配款项；预留款项 GwycSb1  
allocation of profit 利润分配；溢利分配 ig,|3(  
allocation warrant 拨款令 4s8E:I=K  
allotment 分配；配股 WWLVy(  
allotment notice 股份配售通知；配股通知 yKI.TR#  
allotment of shares 股份分配 QUDVsN#  
allowable 可获宽免；免税的 r?TK@^z  
allowable business loss 可扣除的营业亏损 {P5@2u6S  
allowable expenses 可扣税的支出 P(;c`  
allowance 免税额；津贴；备抵；准备金 C"{on%  
allowance for debts 债项的免税额 MocH>^,  
allowance for depreciation by wear and tear 耗损折旧免税额 1`t?5|s>  
allowance for funeral expenses 殡殓费的免税额 F~AS(sk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f0s &9H  
allowance for repairs and outgoings 修葺及支出方面的免税额 {;E/l(HNI  
allowance to debtor 给债务人的津贴 s*f.` A*)  
alteration of capital 资本更改 ;cr6Xop#?  
alternate trustee 候补受托人 m5pVt4  
amalgamation 合并 |DD?3#G01  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;`B35K  
ambit of charges 征税范围；收费范围 ar|[D7Xrq\  
amended valuation 经修订的估值 DE ws+y-*  
American Commodities Exchange 美国商品交易所 
Z]f2&  
American Express Bank Limited 美国运通银行 uH[0kh  
American Stock Exchange 美国证券交易所 zTB9GrU  
amortization 摊销 =@ZtUjcJx  
amount due from banks 存放银行同业的款项 zf~zYZSr  
amount due from banks abroad 存放海外银行同业的款项 r<v%Zp  
amount due from holding companies 控股公司欠款 +df?N  
amount due from local banks 存放本港银行同业的款项 B6\VxSX4{  
amount due to banks 银行同业的存款 .}N^AO=  
amount due to banks abroad 海外银行同业的存款 EC'bgFe  
amount due to holding companies 控股公司存款 \T9UbkR  
amount due to local banks 本港银行同业的存款 hH}/v0_jb  
amount due to outport banks 外埠银行同业的存款 3L?a4,Q"k}  
amount for note issue 发行纸币的款额 ?8@*q6~8  
amount of bond 担保契据的款额 ,d>~='  
amount of consideration 代价款额 rj~ian  
amount of contribution 供款数额 =bWq 3aP)P  
amount of indebtedness 负债款额 MPn>&28"|K  
amount of principal of the loan 贷款本金额 !^fR8Tp9  
amount of rates chargeable 应征差饷数额 G3+a+=
e  
amount of share capital 股本额 HDyZzjgG  
amount of sums assured 承保款额 v:MS0]  
amount of variation 变动幅度 X.l"f'`l  
amount of vote 拨款数额 8$UZL  
amount payable 应付款额 [E (M(w':  
amount receivable 应收款额 ~@b}=+n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  /kU@S
 
analysis 分析 Az9J{
)  
ancillary risk 附属风险 ]wpYxos  
annual account 周年帐目；周年帐目报表；年度决算；年结 D{c>i`\G  
annual accounting date 年结日期 a=.db&;vY  
annual allowance 每年免税额；年积金；年度津贴；年津 V C'-h~  
annual balance 年度余额 FR^wDm$  
annual disposable income 每年可动用收入 ;n{j,HB  
annual estimates 周年预算 MVP)rugU  
annual fee 年费 n UCk0:{  
annual general meeting 周年大会 rqe_zyc&  
annual growth rate 年增率；每年增长率 :YXQ9/iRr  
annual long-term supplement 长期个案每年补助金 B9)qv>m  
annual pensionable emolument 可供计算退休金的年薪 .N5R?fmD  
annual report 年报 7TPLVa=hO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z?v6pjZ?  
annual return 周年报表；周年申报表；每年报税表格 soQzIx  
Annual Return Rules 《周年报表规则》 =tRe3o0(  
annual review of consumer prices 每年消费物价回顾 Y_3YO2K]  
annual roll-forward basis 逐年延展方式 1qKxg  
annual salary 年薪 F"f}vl  
annual statement 年度报表；年度决算表 W<N QUf[=  
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 ]AA*f_!  
annuitant 年金受益人 5`'au61/2  
annuity 年金 &R FM d=  
annuity contract 年金合约 bc=u1=~w  
annuity on human life 人寿年金 _B7?C:8Q-  
antecedent debt 先前的债项 `{Di
*
 
ante-dated cheque 倒填日期支票 0R5^p  
anticipated expenditure 预期开支 hOLy*%  
anticipated net profit 预期纯利 zV(tvt  
anticipated revenue 预期收入 VBsFT2XiL  
anti-inflation measure 反通货膨胀措施 lyH X#]  
anti-inflationary stance 反通货膨胀立场 `Y({#U  
apparent deficit 表面赤字 vQTQS[
R=z  
apparent financial solvency 表面偿债能力 M3;v3 }z<-  
apparent partner 表面合伙人 tTh;.8
8Z{  
application for personal assessment 个人入息课税申请书 9k+&fyy  
application of fund 资金应用 qTa]th;  
application to release as liquidator and to destruct the books of accounts and documents !_z<W~t"  
申请免除清盘人职务及毁灭帐簿与文件 tqwk?[y}+l  
appointed actuary 委任精算师 J%-lw{FC  
appointed auditor 委任核数师；委任审计师 %=mwOoMk0L  
appointed trustee 委任的受托人 p5# P r  
appointer 委任人 5)n:<U*  
apportioned pro rata 按比例分摊 s8yTK2v2\  
apportionment 分配；分摊 ;$tv8%_L[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;aK !eD$  
apportionment formula 分摊方程式 #nf%ojh  
apportionment of estate duty 遗产税的分摊 K0DXOVT\  
appraisal 估价；评估 ?ZuD _L-i  
appreciable growth 可观增长 6(q`Oj  
appreciable impact 显着影响 77&^$JpM  
appreciable increase 可观增长 _Dcc<-.  
appreciation 增值；升值 E_![`9i  
appreciation against other currencies 相对其他货币升值 ?Str*XA;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qp~4KukL  
appreciation tax 增值税 #SihedWi  
appropriation 拨款；拨用；拨付 o~.o^0Y  
appropriation account 拨款帐目 0q>NE
<L  
Appropriation Bill 拨款法案 cxP9n8CuT  
appropriation-in-aid system 补助拨款办法 N9JgV,`  
approved assets 核准资产  IB.'4B7  
approved basket stock 认可一篮子证券 RqN_vk\  
approved budget 核准预算 kTiPZZI  
approved charitable donation 认可慈善捐款 =S[FJaIu7  
approved charitable institution 认可慈善机构 {7Gx9(  
approved currency 核准货币；认可货币 8F`BJ6='  
approved estimates 核准预算 Gkodk[VuLs  
approved estimates of expenditure 核准开支预算 gSv[4,hXd  
approved overseas insurer 核准海外保险人 FG;<`4mY  
approved overseas trust company 核准海外信托公司 ;*)fO?TG)  
approved pooled investment fund 核准汇集投资基金 74}eF)(me  
approved provident fund scheme 认可公积金计划 JW%/^'  
approved provision 核准拨款 yjOu]K:X  
approved redeemable share 核准可赎回股份 ~*PK080N}  
approved regional stock 认可地区性证券 WK_y1(v>  
approved retirement scheme 认可退休金计划 /50g3?X,  
approved subordinated loan 核准附属贷款 _r<zSH%  
arbitrage 套戥；套汇；套利 7{Ki;1B[w  
arbitrageur 套戥者；套汇者 b5n]Gp  
arbitrary amount 临时款项 _']%qd"%  
arrangement 措施；安排；协定 B.Zm$JZ:  
arrears 欠款 dIk8TJ  
arrears of pay 欠付薪酬 !HdvCYB>  
arrears of revenue 逾期未收税款；逾期未收的帐项 :p\(y  
articles of association 组织章程；组织细则；组织章程细则 f- k|w%R@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 20.-;jK  
ascertainment of profit 确定利润 'd2qa`H'}B  
"Asia Clear" “亚洲结算系统”
>2|[EZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =$)4:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #LN5&i;s  
Asian Development Fund [ADF] 亚洲发展基金 x!"SD3r=4>  
Asian dollar bond 亚洲美元债券 ]< s\V-y  
Asian dollar market 亚洲美元市场 =.qm8+  
Asian dollar rate 亚洲美元利率 '#,e @v  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f.aB?\"f6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 w'oo-.k  
asked price 沽盘；喊价；索价；卖方报价 WNn[L=f  
assessable income 应评税入息 Z{,GZT  
assessable loss 应评税亏损 !cEbzb  
assessable profit 应评税利润 <fC@KY>#  
assessable value 应评税值 ,?xLT2>J_  
assessed profit 估定利润 E-yT  
assessed value 经评估价值 eKZ@FEZ  
assessment 评税；评定；估价；评税单 #gW /qJ  
assessment number 评税编号；估价编号 X$7Oo^1;  
assessment of additional tax 补加税评税 99l>CYXd  
assessment of performance 业绩评估；实绩评价 fBf4]^  
Assessor 评税主任 ]>R`;"(  
asset price bubbles 资产价格泡沫 ~ON1Zw[+  
asset-backed securities 具资产保证的证券 ?a'6EAErC  
assets accretion 资产增值 mF[o*N*  
assets and liabilities 资产与负债 &a%WM  
assets betterment statement 资产递增表；资产改进表 {fGd:2dh  
assets lending 实物放款；有抵押贷款 fm(mO%  
assets of the company passing on the death 死者去世时转移的公司资产
./
'~];&  
assets pledged as security for liabilities 用作负债抵押的资产 <Rcu%&;i  
assets portfolio 资产投资组合 YCa@R!M*O  
assets price 资产价格 h>}ax\h  
assets quality 资产质素 ?QCmSK=
L  
assets realization 资产变现 \~JNQ&_o  
assets refinancing arrangement 资产再集资安排 o&(wg(Rv  
assets securitization 资产证券化 uh]"(h(>  
assets situated outside Hong Kong 在香港以外地方的资产 [8>z#*B  
assets stripping 削减资产；拆卖资产 y[: ~CL  
assets value 资产值 ~I{EE[F>qL  
assignee 承让人 Z[",$Lt  
assignment 转让；转让书；转让契 :P3{Nxa  
assignment of interest 权益转让 bGbqfO`  
assignment of letters patent and trade mark 专利证书及商标转让 ?Bo?JMV  
assignment of property 物业转让；物业转让书 9n1ZVP.a
g  
assignment right 转让权 >[ eW">:>K  
assignor 转让人 T4mv%zzS  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Zy^=fM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >(X#<`  
associate member 附属会员 qE )Y}oN  
associated body corporate 相联法人团体 `E@kFJ(<On  
associated company 相联公司；联属公司 sLb8*fak  
associated corporation 相联法团 !c%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *HR+a#o  
公认会计师公会〔英国〕 )2xE z  
Association of Futures Exchange Brokers 香港期货经纪协会 ^YGTh0$W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5sCFzo<=vh  
association of underwriters 承保人组织 eP"`,<  
assumption of control 接管 5iVQc-m&  
assurance 担保；保险；转易；转易书 tQWWgLM  
assurance of interest 权益的转易 8p&kLo&  
at 19XX price 按一九ＸＸ年价格计算 4'',6KJ@  
at a discount 按赔价计算；按贴水价格计算；打折扣 e@
E17l-  
at a premium 按溢价计算；按升水价格计算 _a](V6  
at call 通知付款；按通知 hk%k(^ekU]  
at constant market price 按固定市价计算 zh\$t]d<I  
at constant price 按固定价格计算 H$!+A  
at cost 按成本计算 iv*V#J>  
at current market price 按当时市价计算；按现时市价计算 C5|db{=\.*  
at current price 按当时价格计算；按现时价格计算 yub{8f;v  
at factor cost 按要素成本计算；按生产要素成本计算 K UKACUL  
at money-of-the-day price 按付款当日价格计算 hoenQ6N^:  
at or better 按指定或较佳价位〔买卖指令〕 Ve}[XqdS^p  
at par 按面值计算；平价 DECB*9O^  
at sight 见票即付 ks*Y9D*=  
at the close 按收市盘 <:&de8bT  
at the opening 按开市盘 yEq#Dr  
attestation 见证；见证条款 R_^/,^1  
at-the-money option 平价期权 .h4\{|  
attorney 受权人；受托代表人 ?s?$d&h  
attornment 新拥有人承认书 LvcuZZ`1a  
attributable profit 可归属利润 D8%AV;-Y  
attributable share value 可归属股份价值 $IVwA  
Auckland Stock Exchange 奥克兰证券交易所 iXFP5a>|  
auction 拍卖 r3qf[?3`6  
auctioneer 拍卖商 *FK`&(B+}  
audit 审计；核数 9xFO]Y"  
Audit Commission 审计署 {hQ6K)s  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] PFM'&;V  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 tu0aD%C  
audit review 帐目审查 z[C3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 i%-Ld Ka}"  
audited account 审计帐目；经审计的帐目 m}3gZu]  
audited annual account 经审计的周年帐目  Ow:1?Z{4  
audited balance sheet 经审计的资产负债表 KL
 [ek  
auditor 核数师；核数主任；审计师 t
nz+bX26  
auditor's certificate 核数师证明书；审计师证明书 JBC$Ku  
auditor's report 核数师报告；审计师报告 DWU`\9xA*  
Aussie bond 澳元债券 +/rH(Ni  
austerity budget 紧缩预算 Qd &"BEs  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Pm+tQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 + H_WlYg-  
Australian Dollar [AUD] 澳元 hePPxKQ-  
Australian Options Market 澳大利亚期权市场 CSTI?A"P  
Australian Securities Commission 澳洲证券事务监察委员会 e5?PkFV^a1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 52d^K0STC  
Australian Stock Exchange 澳大利亚证券交易所 x%N\5 V1  
Austrian Schilling [ATS] 奥地利先令 80pid[F  
authentication 认证；鉴证 y "w|g~x]c  
authority to purchase 委托购买证；委购书 vUA0FoOp  
authorization 认可；核准；授权；授权书 .]x2K-Sf  
authorization by direction 指示授权 #]]Su91BA  
authorization by instruction 指令授权 i3VW1~.8  
authorization by warrant 令状授权 "*z_O  
authorization of unit trust 单位信托的认可 ememce,Np  
authorized agent 指定代理人 b'YE9E  
authorized capital 法定资本 !#2=\LUC  
authorized clerk 出市员 TUIk$U?/I  
authorized dealer 认可交易商 ~utJB 'gr  
authorized financial institution 认可财务机构 (u3s"I d  
authorized fund 认可基金 C?4JXW  
authorized fund house 获授权的基金公司；认可基金公司 3+Qxg+<  
authorized institution 认可机构 uC3:7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w|[RDaAb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 '8Ztj  
authorized insurer 获授权保险人；获认可承保人 ~EzaC?fQ  
authorized investment 特准投资项目 V'Kgdj  
authorized person 获授权人 8eBOr9l+j  
authorized representative 获授权代表 ~PWSo%W8  
authorized share capital 法定股本 4mjgt<`  
automated quotation system 自动报价系统 3REx45M2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #H?t!DU  
自动交易系统〔香港期货交易所有限公司〕 %xZG*2vc!B  
automatic adjustment mechanism 自动调整机制 4+$b~u  
automatic adjustment system 自动调整系统 v1JS~uDz  
Automatic Clearing House 自动票据交换所 &,\=3'  
automatic exchange rates accumulation system 自动化汇率累集系统 wxg^Bq)D*R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 g
>rp@M  
automatic teller machine [ATM] 自动柜员机 _@mRb^  
autopay 自动转帐 )4>2IQ  
available assets 可用资产 ]uj=:@  
available fiscal reserve 现存财政储备 vbx6I>\Y  
available profit 可用利润 [D-Q'"'A  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Q5{Pv}Jx  
average 平均；平均数；海损 fKC3-z
m  
average basic salary 平均基本薪金 >(w2GD?  
average consumer expenditure 平均消费开支；一般消费开支 1OLqL
 
average cost 平均成本 u]NZ`t%AP  
average cost of land production 增辟土地平均成本 ,;?S\V  
average daily turnover 平均每日成交额 A1)wo^,  
average daily wage rate 平均每日工资率 PWRy7d  
average expenditure pattern 平均开支模式 >d"3<S ;b  
average growth rate 平均增长率 j*"3t^|-  
average net fixed assets 固定资产平均净值 <~TP#uAz  
average of relatives 相对价格平均数 fkSO( C)  
average price 平均价格
8dD2  
average propensity to consume 平均消费倾向；一般消费倾向 D(p\0V  
average propensity to save 平均储蓄倾向；一般储蓄倾向 `RU[8@ 2%  
average rate 平均率 9Zry]$0~R
 
average revenue 平均收入；平均收益 9a\nszwa  
average stock 平均库存；平均存货 }+o:j'jB  
average yearly rent 平均年租 V.ht, ~l  
avoidance of double taxation 避免双重课税 ETp%s{8  
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 XwV'Ha  
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