一些有用的会计术语(也不知道发的地方对不对)A

A: ZrJAfd\5c  
A share Ａ股；甲类股份 xVHZZ?e  
abatement of tax 减税；减扣免税额 6jjmrc[#}X  
ABN AMRO Bank N.V. 荷兰银行 s.z(1MB]  
above-the-line expenditure 线上项目支出；经常预算支出 '&@'V5}C{  
above-the-line receipt 线上项目收入；经常预算收入 {J3;4p-&  
ABSA Asia Limited 南非联合亚洲有限公司 GkqKIs  
absolute change 绝对数值变更 5]yQMY\2)  
absolute expenditure 实际开支 v^2q\A-?  
absolute guideline figure 绝对准则数字 c
6gRXp'ID  
absolute interest 绝对权益 1HYrJb,d  
absolute order of discharge 绝对破产解除令 fsqK(io28  
absolute profit margin 绝对利润幅度 b|| c^f  
absolute value 实值；绝对值 bmN'{09@  
absolutely vested interest 绝对既得权益 9`kxyh</  
absorbed cost 已吸收成本；已分摊成本 ~i 'Ib_%h  
absorption 吸收；分摊；合并 ;w";s$  
absorption rate 吸收率；摊配率；分摊率 [#S[=%  
ACB Finance Limited 亚洲商业财务有限公司 fT1/@  
acceptable form of reciprocity 合理的互惠条件 }$5S@,  
acceptable rate 适当利率；适当汇率 t_1(Ex  
acceptance agreement 承兑协议 .s
-X%%e\  
acceptance for honour 参加承兑 gj{2"tE  
acceptor 承兑人；接受人；受票人 c?oNKqPzg  
acceptor for honour 参加承兑人 MKIX(r(|  
accident insurance 意外保险 [5Zs%!Z;8N  
Accident Insurance Association of Hong Kong 香港意外保险公会 0<"4
W:  
accident insurance scheme 意外保险计划 jyRSe^x  
accident year basis 意外年度基准 -[A4B)  
accommodation 通融；贷款 WVDkCo@  
accommodation bill 通融票据；空头票据 `tKrTq>  
accommodation party 汇票代发人 @R%n &  
account balance 帐户余额；帐户结余 vd`;(4i#X  
account book 帐簿 Htd-E^/
 
account collected in advance 预收款项 KhK:%1po  
account current book 往来帐簿 Gkci_A*  
account of after-acquired property 事后取得的财产报告 @-y.Y}k#$~  
account of defaulter 拖欠帐目 UMsJg7~  
account payable 应付帐款 *aF#on{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h^ wu8E  
account receivable 应收帐款 >jxo,xz  
account receivable report 应收帐款报表 |r2U4^  
account statement 结单；帐单；会计财务报表  !K:  
account title 帐户名称；会计科目 {RFpTh7f:  
accountant's report 会计师报告 %5<uQc9  
Accountant's Report Rules 会计师报告规则 AA[(rw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J8Bz|.@Q  
Accounting Arrangements 《会计安排》 L{_Q%!h3]  
accounting basis 会计基础 _7df(+.{<A  
accounting by Official Receiver 破产管理署署长呈交的帐目 1FC'DH!  
Accounting Circular 《会计通告》 A/eZnsk  
accounting class 会计类别 07pASZ;~  
accounting date 记帐日期；会计结算日期 OxGKtnAjf  
accounting for money 款项核算 F)
dJws7-  
Accounting Officer 会计主任 bHx09F]  
accounting period 会计报告期；会计期
._2#89V  
accounting policy 会计政策；会计方针 1&
%6sZN  
accounting practice 会计惯例 "b)Y5[nW  
accounting principle 会计准则 G&qO{" Js  
accounting record 会计记录 .f)&;Af^  
accounting report 会计报告 [JI>e;l C:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wyF'B  
Accounting Society of China 中国会计学会 +u+|9@  
accounting statement 会计报表  l* C>  
accounting system 会计制度；会计系统 i\E}!Rwl+  
accounting transaction 会计事项；帐务交易 z7B>7}i-  
accounting treatment 会计处理
'%U'%')  
accounting year 会计年度 ;MH((M/AN  
accretion 增值；添加 5
[<"_  
accrual 应计项目；应累算数目 yV`H_iC  
accrual basis 应计制；权责发生制 {')L*  
accrual basis accounting 应计制会计；权责发生制会计 6lW\-h`NG  
accrue 应累算；应计 tf?syk+jB7  
accrued benefit 应累算利益 PvW {g5)S  
accrued charges 应计费用 \*] l'>x1  
accrued cumulative preference share dividend 应累算的累积优先股股息 (`C#Tq  
accrued expenses 应累算费用 PuyJ:#a  
accrued interest payable 应付利息；应计未付利息 ko-|hBNv  
accrued interest receivable 应收利息；应计未收利息 |C;8GSw>|F  
accrued right 累算权益 uL!QeY>k\  
accruing profit 应累算的利润 6&jW.G8/  
accumulated fiscal reserve 累积财政储备 y.h2hv]Bc  
accumulated profit 累积利润；滚存溢利 7.V'T=@x3)  
accumulated reserve 累积储备 o< )"\f/,  
accumulation of surplus income 累积收益盈余 SrlTwcD  
acquired assets 既得资产 &>Zm gz  
acquisition 收购；购置；取得 1<gY  
acquisition cost 购置成本 \<k5c-8Hb  
acquisition expenses 购置费用 gumT"x .^  
acquisition of 100% interest 收购全部股权 QH~;B[->  
acquisition of control 取得控制权  AT@m_d  
acquisition of fixed assets 购置固定资产 7X+SK&PX  
acquisition of shell “买壳” SZVNu*G!H  
acquisition price 收购价 K&T[F!  
act of God 天灾 wm1`<r^M.  
acting partner 执事合伙人 *`D}voU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IXjFK  
active partner 积极参与的合伙人 S
87E$k  
active trading 交投活跃 DxuT23. (  
actual circulation 实际流通 HW|5'opF  
actual cost 实际成本 z;T_%?u  
actual expenditure 实际开支；实际支出 X
PJsnu  
actual income 实际入息；实际收入；实际收益 BQ8vg8e]B  
actual market 现货市场 is?#wrV=K  
actual price 现货价；实际价格 FA5|`  
actual profit 实际利润 =|}_ASbzw  
actual quotation 实盘；实际价位；实际报价 R-2NJ0F7  
actual year basis 按实际年度计算 <V[Qs3uo(  
actuals 实货 1Ce7\A  
actuarial investigation 精算调查 Z5x&P_.x[  
actuarial principle 精算原则 b'x26wT?  
actuarial report 精算师报告 HL8onNq  
Actuarial Society of Hong Kong 香港精算学会 QMO.Bnek  
actuarial valuation 精算师估值 :V,agAMn  
actuary 精算师 (!cG*FrN  
ad referendum agreement 暂定协议；有待覆核的协定 R1sWhB99  
ad valorem duty 从价税；按值征税 > nHaMj  
ad valorem duty system 从价税制 sd5%Szx  
ad valorem fee 从价费 ??Lda='  
ad valorem tariff 从价关税 E;`@S  
additional allowance 额外免税额 exW|c~|m{A  
additional amount for unexpired risk 未过期风险的额外款额 >:C0ZQUW  
additional assessable profit 补加应评税利润 $<NrJgQ  
additional assessment 补加评税 2Dc2uU@`r  
additional commitment 额外承担 _?VMSu  
additional commitment vote 额外承担拨款 g:dtfa/]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8Pb~`E/  
additional dependent parent allowance 供养父母额外免税额 -BV8,1  
additional provision 额外拨款 #uRj9|E7  
additional stamp duty 附加印花税 fBj-R~;0  
additional tax 补加税罚款；补加税款 %P8*Az&]T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,J*C'#sW  
adjudged bankrupt 被裁定破产 d76nyQKK  
adjudicated bankrupt 裁定破产人 a:v5(@8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LE@<)}Au^  
adjudication of bankruptcy 裁定破产；宣告破产 QUQw/  
adjudication of insolvency 裁定无力偿还债务 Am'%tw ~  
adjusted actual 经调整的实数；调整后的实数 M6nQ17\{  
adjusted current assets 经调整的流动资产；调整后的流动资产 `[)!4Jb  
adjusted figure 经调整的数字；调整后的数额 _^%DfMP3i\  
adjusted liabilities 经调整的负债；调整后的负债 -- >q=hlA  
adjusted loss 经调整的亏损；调整后的亏损 U ;%cp  
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 F<V.OFt  
adjusted profit 经调整的利润；调整后的利润 2gasH11M  
adjusted surplus 经调整的盈余额；调整后的盈余额 *\$m1g7b  
adjusted value 经调整的价值；调整后的价值 C%RYQpY*c  
adjustment 调整；修订；理算〔保险〕 " ""k}M2A  
adjustment centre 调剂中心 twWzS 4;  
adjustment lag 调整过程的时间差距；调整时差 * :kMv;9  
adjustment mechanism 调整机制 EvP\;7B  
adjustment of loss 亏损调整 5^5hhm4  
adjustment process 调整过程；调整程序 \rpXG9  
adjustment range 调整幅度 ;
2y4^  
administered exchange rate 受管制汇率 =&K8~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 aPToP.e  
administration expenses 行政费用 c0ue[tb  
administration fee 手续费；行政费 <q`'[1Y4  
administration in bankruptcy 破产管理 7Gwo:s L  
administration order 遗产管理令 oKMr Pr[`  
administrator 管理人；遗产管理人 7 /6Zp?  
administrator of the estate 遗产管理人 zG* >g  
admission of debt 债项承认书 N^Hj%5  
admission of proof 接纳债权证明 jk\z-hd
 
advance 放贷款项；垫付款项；预支款项；预付款项 0h-'TJg*sk  
advance account 暂支帐目；预付款帐户 fxQ4kiI  
advance compensation 预付补偿金 `GUGy.b  
advance from shareholder 股东垫款 "Snt~:W>  
advance pending reimbursement 预支以待日后付还 GBY-WN4sc[  
advanced economy 先进经济体系 0$g;O5y"i  
advancement 预付；预付财产 _LSp \{Z  
advances warrant 垫款令 1w!O&kn  
advancing 贷出 jct|}U  
adverse balance 逆差 agGgj>DDd  
adverse exchange 逆汇 8=MNzcA }  
advertisement addressed to shareholders 在报章刊登的致股东通告 PjG^L FX  
advice for collection 托收通知书 H~NK:qRzK  
advice of drawing 提款通知书；汇票通知书 0-Ga2Go9  
advice of payment 付款通知 =91wC  
Advisory Committee [Securities and Futures Commission] d-cW47  
谘询委员会〔证券及期货事务监察委员会〕 e>T;'7HSS"  
Advisory Committee on Diversification 经济多元化谘询委员会 po!bRk[4  
affidavit 誓章；遗产申报誓章 Zmc"  
affidavit of no receipt 述明无收款的誓章 3\ {?L  
affiliate 联号；联营公司；附属公司 O=5q<7PM.  
affiliated company 附属公司；联号；联营公司 ;#?G2AAv  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hiKyU!)Hv  
affordability 负担能力 (f
un,(R6"  
African Development Bank [AfDB] 非洲开发银行 6Zl#$>P  
after-acquired property 事后取得的财产 ?={S"qK(q  
after-hours dealing 市后交易 ZOBcV,K  
after-tax profit 税后盈利；税后利润；税后溢利 ipe8U1Sc  
agency agreement 代理协议 Ya `$.D  
agency expenses 代理机构的开支 ' ~1/*F%8  
agency fee 代理费 nv<t$r  
Agency Law 《代理法》 A2.GNk  
agent 代理人；承销人
~
s{ V!)0  
agent of company 公司代理人 {)n@Rq\=v  
agent's fee 代理人费；经纪费 d:Oo5t)MN  
aggregate 总计；总数；总体数字 oZ_,
WwnE  
aggregate amount 总款额；总额 LzQOzl@z  
aggregate assets and liabilities 总体资产与负债 5AK@e|G$w  
aggregate at constant price 按固定价格计算的总体数字 o1Krp '*  
aggregate demand 总需求 z2lT4SAv+  
aggregate gross position 总持仓量 Ea)=K'Pz  
aggregate limit 总限额 7J;\&q'  
aggregate of salaries tax 合计薪俸税 /|p\l"  
aggregate performance 总体表现；总体业绩 5gSe=|we*p  
aggregate supply 总体供应 YU`}T<;bg  
aggregate surplus 总盈余 !l-Q.=yw  
aggregate total 整体总额 YB1Jv[  
aggregate value 总值；合计价值 4:=VHd  
aggregated basis 合计基准 c'INmc I|  
aggregated net chargeable income 合计应课税入息实额 MCAWn H  
aggregation 合并计算；合计；总和 `>- 56 %  
aggregation of incomes of husband and wife 夫妇入息合并计算 D<gd)  
aggregation of property 财产的总和 J=J!)\m  
agio 差价；贴水 ^4Uk'T7V  
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》 jcp6-XM  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 25j?0P"&  
《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》 d%K&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment VXnWY8\  
《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》 !CdF,pd/)m  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment NY6;\ 7!n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T/PmT:Qg`  
agreement for a settlement 授产协议 |'``pq/}_  
agreement for assignment 转让协议 OFxCV`>ce  
agreement for sale 售卖协议；买卖协议 !>#gm7  
agreement for sale and purchase 买卖协议 ceuEsQ}  
agreement for the payment of interest 支付利息协议 ..R JHa6B  
agreement for the repayment of money 还款协议 q`3HHq  
agreement of reinsurance 再保险协议 eH V#Mey[  
Agricultural Bank of China 中国农业银行 PpLiH9}  
air passenger departure tax 飞机乘客离境税 ?_B'#,tI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  Q@!XVQx4  
airport tax 机场税 dT{GB!jz  
alcohol duty 酒精税 1k]L,CX  
alienation 让与；让渡；转让 ~d3|zlh  
alimony 生活费；赡养费 cw,|,uXq 6  
All Ordinaries Index [AOI] 所有普通股指数 vq+4so )/S  
all risks 全险；综合险 2Ab`i!#  
All Sales Record for Stock Market 《股票市场成交报告》 z(u,$vZ_  
Allied Capital Resources Limited 新联财务有限公司 r>}z|I'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5,pEJ>dDD3  
allocation letter 拨款信件 3+\Zom4  
allocation of fund 分配款项；预留款项 Z*b$&nM  
allocation of profit 利润分配；溢利分配 <G0Ut6J>  
allocation warrant 拨款令 Z2 Vri  
allotment 分配；配股 `An p;el  
allotment notice 股份配售通知；配股通知 !+z&] S3s  
allotment of shares 股份分配 D~FIv  
allowable 可获宽免；免税的 Y>T<Qn^D  
allowable business loss 可扣除的营业亏损 ::_
bEmk  
allowable expenses 可扣税的支出 J/QqwoR  
allowance 免税额；津贴；备抵；准备金 2tg07  
allowance for debts 债项的免税额 QnJLTB
v  
allowance for depreciation by wear and tear 耗损折旧免税额 kRr/x-"  
allowance for funeral expenses 殡殓费的免税额 !ALq
?u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O6,2M[a  
allowance for repairs and outgoings 修葺及支出方面的免税额 _kc}:  
allowance to debtor 给债务人的津贴 &7,::$cu  
alteration of capital 资本更改 *&tTiv{^  
alternate trustee 候补受托人 a)*(**e$*i  
amalgamation 合并 iaJLIrl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E5#ff5  
ambit of charges 征税范围；收费范围 \<hHZS  
amended valuation 经修订的估值 +4p=a [  
American Commodities Exchange 美国商品交易所 ,|GjrT{vf  
American Express Bank Limited 美国运通银行 4s9."
)G  
American Stock Exchange 美国证券交易所 If]rg+|U  
amortization 摊销 HRyhq;C  
amount due from banks 存放银行同业的款项 p({Lp}'  
amount due from banks abroad 存放海外银行同业的款项 `Hq*l"8  
amount due from holding companies 控股公司欠款 j"jQiL_*  
amount due from local banks 存放本港银行同业的款项 xLb=^Xjec  
amount due to banks 银行同业的存款 (5A8#7a  
amount due to banks abroad 海外银行同业的存款 F-F1^$]k  
amount due to holding companies 控股公司存款 H]W'mm  
amount due to local banks 本港银行同业的存款 Ct^=j@g  
amount due to outport banks 外埠银行同业的存款 )H`V\H[0P  
amount for note issue 发行纸币的款额 %Eugy  
amount of bond 担保契据的款额 ;n.h!wmJ}  
amount of consideration 代价款额 Nobu= Z  
amount of contribution 供款数额 g<ov` bF  
amount of indebtedness 负债款额 "[rz*[o8I  
amount of principal of the loan 贷款本金额 &grvlK  
amount of rates chargeable 应征差饷数额 E,dUO;  
amount of share capital 股本额 #?`S+YN!q)  
amount of sums assured 承保款额 _#Lq~02 %  
amount of variation 变动幅度 Q3Z?Z;2aR  
amount of vote 拨款数额 N]14~r=  
amount payable 应付款额 ,c0t#KgQ.  
amount receivable 应收款额 E3(o}O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D+jE{v'  
analysis 分析 S_nAO\h  
ancillary risk 附属风险 JIjo^zOXsc  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?~IdPSY  
annual accounting date 年结日期 cv1PiIl  
annual allowance 每年免税额；年积金；年度津贴；年津 ,)N/2M\B-  
annual balance 年度余额 itE/QB  
annual disposable income 每年可动用收入 W]Nc6B*gI  
annual estimates 周年预算 Z4:^#98c.  
annual fee 年费 7=NKbv]  
annual general meeting 周年大会 )#GF:.B  
annual growth rate 年增率；每年增长率 x3( ->?)D  
annual long-term supplement 长期个案每年补助金 <$pv;]n  
annual pensionable emolument 可供计算退休金的年薪 cL!A,+S[_  
annual report 年报 u\MxQIo'u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '@ p464  
annual return 周年报表；周年申报表；每年报税表格 ho)JY $#6  
Annual Return Rules 《周年报表规则》 }I MV@z B  
annual review of consumer prices 每年消费物价回顾 ;y{(#X#  
annual roll-forward basis 逐年延展方式 ?S9vYaA$  
annual salary 年薪 a@Zolz_Z  
annual statement 年度报表；年度决算表 e2BC2K0  
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`*VNB`  
annuitant 年金受益人 WgG$ r  
annuity 年金 )#1!%a
Q  
annuity contract 年金合约 I;1)a4Xc4R  
annuity on human life 人寿年金 2ga8 G4dU  
antecedent debt 先前的债项 SkC.A?  
ante-dated cheque 倒填日期支票 b
#"&]s-  
anticipated expenditure 预期开支 S>p0{:zM  
anticipated net profit 预期纯利 v,8Q9<=O  
anticipated revenue 预期收入 AC 2kG  
anti-inflation measure 反通货膨胀措施 I}f7|hYX  
anti-inflationary stance 反通货膨胀立场 f& \Bs8la  
apparent deficit 表面赤字 lFduX D  
apparent financial solvency 表面偿债能力 m`n~-_  
apparent partner 表面合伙人 r&Qa;-4Pl  
application for personal assessment 个人入息课税申请书 #d<|_  
application of fund 资金应用 |H]0pbC)w  
application to release as liquidator and to destruct the books of accounts and documents 1G67#L)USq  
申请免除清盘人职务及毁灭帐簿与文件 #
0Uz1[  
appointed actuary 委任精算师 o2hk!#5[4  
appointed auditor 委任核数师；委任审计师 [clwmx  
appointed trustee 委任的受托人 A|]#b?-  
appointer 委任人 'x<oILOG  
apportioned pro rata 按比例分摊 2`%a[t@M.  
apportionment 分配；分摊 hSXJDT2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K3UN#G
)U  
apportionment formula 分摊方程式 C@\5%~tW+  
apportionment of estate duty 遗产税的分摊 @$t\yBSK  
appraisal 估价；评估 GKOl{och  
appreciable growth 可观增长 &r*F+gL  
appreciable impact 显着影响 ()w;~$J  
appreciable increase 可观增长 `S5::U6E  
appreciation 增值；升值 Sv0?_3C  
appreciation against other currencies 相对其他货币升值 $.:x3TsA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }~NXiUe  
appreciation tax 增值税 ^nN
pT!o  
appropriation 拨款；拨用；拨付 I.(@#v7T  
appropriation account 拨款帐目 |W$|og'wC  
Appropriation Bill 拨款法案 n)Cr<^j  
appropriation-in-aid system 补助拨款办法 7-Oa34ba+  
approved assets 核准资产 ^ERdf2  
approved basket stock 认可一篮子证券 KZ%us6  
approved budget 核准预算 (;^>G[  
approved charitable donation 认可慈善捐款 GQJ4d-w  
approved charitable institution 认可慈善机构 hQ!59  
approved currency 核准货币；认可货币 j_~mP>el)  
approved estimates 核准预算 i7v=o
#  
approved estimates of expenditure 核准开支预算 zUNUH^Il  
approved overseas insurer 核准海外保险人 #B6f{D[pI  
approved overseas trust company 核准海外信托公司 #`f{\  
approved pooled investment fund 核准汇集投资基金 AL^tUcl  
approved provident fund scheme 认可公积金计划 W}2!~ep!  
approved provision 核准拨款 6O.kKhk  
approved redeemable share 核准可赎回股份 (9T
SH3f?  
approved regional stock 认可地区性证券 Z h9D^I  
approved retirement scheme 认可退休金计划 LH=^3Gw  
approved subordinated loan 核准附属贷款 diVg|Z3T  
arbitrage 套戥；套汇；套利 H?a $o(  
arbitrageur 套戥者；套汇者 "frioi`a2  
arbitrary amount 临时款项 -^(KGu&L&u  
arrangement 措施；安排；协定 ='=4tj=z  
arrears 欠款 '1xhP}'3)  
arrears of pay 欠付薪酬 7fO<=ei:  
arrears of revenue 逾期未收税款；逾期未收的帐项 D/ sYH0.V$  
articles of association 组织章程；组织细则；组织章程细则 l?rLad
vc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |5:2?S2R  
ascertainment of profit 确定利润 o1?-+P/  
"Asia Clear" “亚洲结算系统” ;ND[+i2MN  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^OX}y~'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Xdl dUK[  
Asian Development Fund [ADF] 亚洲发展基金 6>;OVX  
Asian dollar bond 亚洲美元债券 0!KYi_3  
Asian dollar market 亚洲美元市场
W,[QK~  
Asian dollar rate 亚洲美元利率 *)`PY4zF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q#Q%p+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K/*"U*9Kv  
asked price 沽盘；喊价；索价；卖方报价 qO8:|q1%;\  
assessable income 应评税入息 V/#J>-os}W  
assessable loss 应评税亏损 Iz j-,a  
assessable profit 应评税利润 e8wPEDN*4  
assessable value 应评税值 SdYbT)y  
assessed profit 估定利润 bu<d>XR  
assessed value 经评估价值 oWLP|c~Ap  
assessment 评税；评定；估价；评税单 {fHY[8su0  
assessment number 评税编号；估价编号 )bL(\~0g~  
assessment of additional tax 补加税评税 n-],!pL^  
assessment of performance 业绩评估；实绩评价 ?daxb  
Assessor 评税主任 TF5jTpGq  
asset price bubbles 资产价格泡沫 OI"g-+~  
asset-backed securities 具资产保证的证券 ~m,~;  
assets accretion 资产增值 h(~/JW[  
assets and liabilities 资产与负债 )"hd"  
assets betterment statement 资产递增表；资产改进表 -y|']I^ &  
assets lending 实物放款；有抵押贷款 jAue+tB  
assets of the company passing on the death 死者去世时转移的公司资产 )!cucY  
assets pledged as security for liabilities 用作负债抵押的资产 Fw{#4  
assets portfolio 资产投资组合 dT% eq7=  
assets price 资产价格 BBGub?(dR  
assets quality 资产质素 +F60_O `  
assets realization 资产变现
.boBb<  
assets refinancing arrangement 资产再集资安排 @>.aQE  
assets securitization 资产证券化 !L q'o?  
assets situated outside Hong Kong 在香港以外地方的资产 "\
`Fu  
assets stripping 削减资产；拆卖资产
c}|.U  
assets value 资产值 z~tdLtcX  
assignee 承让人 S9 $t9o  
assignment 转让；转让书；转让契 `GY3H3B  
assignment of interest 权益转让 Scm45"wB+  
assignment of letters patent and trade mark 专利证书及商标转让 tc)Md]S  
assignment of property 物业转让；物业转让书 8!3q:8y8  
assignment right 转让权 OHj>ufwVq  
assignor 转让人 _e;bB?S  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *i#N50k*j'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 p-)@#hE  
associate member 附属会员 pX*E(Q)@!  
associated body corporate 相联法人团体 3D!7,@&>3  
associated company 相联公司；联属公司 $ta JVVF  
associated corporation 相联法团 4&%H;Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =q)+_@24>d  
公认会计师公会〔英国〕 UR=s=G|  
Association of Futures Exchange Brokers 香港期货经纪协会 W2h4ej\s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 m9MYd  
association of underwriters 承保人组织 l;A'^  
assumption of control 接管 \v\ONp"  
assurance 担保；保险；转易；转易书 );TB(PQsBT  
assurance of interest 权益的转易 dY0W=,X$7T  
at 19XX price 按一九ＸＸ年价格计算 SqRM*Cf=  
at a discount 按赔价计算；按贴水价格计算；打折扣 YQFz6#Ew  
at a premium 按溢价计算；按升水价格计算 R@5eHP^  
at call 通知付款；按通知 DNgh#!\X  
at constant market price 按固定市价计算 AB,(%JT/2{  
at constant price 按固定价格计算 s-'~t#h  
at cost 按成本计算 EA1&D^nT  
at current market price 按当时市价计算；按现时市价计算 B[EOz\?
=m  
at current price 按当时价格计算；按现时价格计算 ;r~1TUKb  
at factor cost 按要素成本计算；按生产要素成本计算 %saP>]o  
at money-of-the-day price 按付款当日价格计算 }qoId3iY!7  
at or better 按指定或较佳价位〔买卖指令〕 NS`hXf  
at par 按面值计算；平价 Bw!J!cCj  
at sight 见票即付 z;e@m2.IM  
at the close 按收市盘 :@P6ibcX  
at the opening 按开市盘 xoj,>[7 D  
attestation 见证；见证条款 QGV#AID3XW  
at-the-money option 平价期权 bV2a2#kj  
attorney 受权人；受托代表人 J%
xUO1  
attornment 新拥有人承认书 $kHXt]fU  
attributable profit 可归属利润
7t#Q8u?  
attributable share value 可归属股份价值 V#.pi zb  
Auckland Stock Exchange 奥克兰证券交易所 MZf?48"f  
auction 拍卖 4gev^/^^  
auctioneer 拍卖商 ^[}W}j>  
audit 审计；核数 .>[l@x"  
Audit Commission 审计署 $uFvZ?w&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cr]b
#z  
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〕 l
/B+k  
audit review 帐目审查 i<>%y*+@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >eo[)Y  
audited account 审计帐目；经审计的帐目 ||TZ[l  
audited annual account 经审计的周年帐目 ):Z#!O<  
audited balance sheet 经审计的资产负债表 .=<s@Sg,t  
auditor 核数师；核数主任；审计师 4:Ju|g]O  
auditor's certificate 核数师证明书；审计师证明书 :k`Qj(7S  
auditor's report 核数师报告；审计师报告 \>wQyz  
Aussie bond 澳元债券 \nWbGS(  
austerity budget 紧缩预算 7BwR ].  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 OgQ8yKfDB  
Australia All Ordinaries Index 澳洲所有普通股票指数 Zos.WS#  
Australian Dollar [AUD] 澳元 M=95E$6  
Australian Options Market 澳大利亚期权市场 O`%F{&;29  
Australian Securities Commission 澳洲证券事务监察委员会 -bdWG]w"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m;rr7{7X  
Australian Stock Exchange 澳大利亚证券交易所 8tv4_Lbx  
Austrian Schilling [ATS] 奥地利先令 C@]D*k  
authentication 认证；鉴证 Bfo#N31F}  
authority to purchase 委托购买证；委购书 Whp`\E<<  
authorization 认可；核准；授权；授权书 5bXpj86mY  
authorization by direction 指示授权 P2`F" Qsq  
authorization by instruction 指令授权 (;05=DsO  
authorization by warrant 令状授权 WoB'B|%  
authorization of unit trust 单位信托的认可 H<q|je}e  
authorized agent 指定代理人 ??P\v0E  
authorized capital 法定资本 0m.`$nlV-  
authorized clerk 出市员 2_3os P\Z  
authorized dealer 认可交易商 v5pkP  
authorized financial institution 认可财务机构 c/^:vTF  
authorized fund 认可基金 Ci4c8  
authorized fund house 获授权的基金公司；认可基金公司 J@<f*  
authorized institution 认可机构 %(6+{'j~#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W)]&G}U<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p$x>I3C(\  
authorized insurer 获授权保险人；获认可承保人 I8T*_u^_  
authorized investment 特准投资项目 SEg{Gso9b  
authorized person 获授权人 we!w5./Xm  
authorized representative 获授权代表 T]1.":   
authorized share capital 法定股本 )=#Js<&3:  
automated quotation system 自动报价系统 xZ%3e sp  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] K8-1?-W  
自动交易系统〔香港期货交易所有限公司〕 R1Q,
m  
automatic adjustment mechanism 自动调整机制 U
,T#{  
automatic adjustment system 自动调整系统 1R*;U8?  
Automatic Clearing House 自动票据交换所 R=, pv'  
automatic exchange rates accumulation system 自动化汇率累集系统 xW9R-J\W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 k'&1,78[l  
automatic teller machine [ATM] 自动柜员机 mC\<fo-u  
autopay 自动转帐 QQ{*j7i)  
available assets 可用资产 {g1R?W\LZ  
available fiscal reserve 现存财政储备 :(/1,]bF  
available profit 可用利润 L>WxAeyu1K  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Bfdfw+  
average 平均；平均数；海损 _7;G$\^&.  
average basic salary 平均基本薪金 *sB'D+-/  
average consumer expenditure 平均消费开支；一般消费开支 +lFBH(o]X  
average cost 平均成本 cp~6\F;c  
average cost of land production 增辟土地平均成本 HA}q.L]#  
average daily turnover 平均每日成交额 ?z-nY,'^uq  
average daily wage rate 平均每日工资率 L[Y$ `e{zd  
average expenditure pattern 平均开支模式 |Thm5,ao  
average growth rate 平均增长率 . uGne  
average net fixed assets 固定资产平均净值 ;ZcwgsxTM  
average of relatives 相对价格平均数 4L`,G:J,;  
average price 平均价格 :2NV;7Wke6  
average propensity to consume 平均消费倾向；一般消费倾向 [)8O\/:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 5?Q5cD2]\6  
average rate 平均率 ^2%)Nq;O  
average revenue 平均收入；平均收益 9{S$%D  
average stock 平均库存；平均存货 }uaFmX
y3  
average yearly rent 平均年租 e?07o!7[;  
avoidance of double taxation 避免双重课税 .8ikcs  
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 I~p*~mLh'  
g26_#4 P  
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