一些有用的会计术语(也不知道发的地方对不对)A

A: msq2/sS~  
A share Ａ股；甲类股份 Wq25,M'  
abatement of tax 减税；减扣免税额 !Ks<%; rb  
ABN AMRO Bank N.V. 荷兰银行 gP!k[E,Q8  
above-the-line expenditure 线上项目支出；经常预算支出 Gfepm$*%  
above-the-line receipt 线上项目收入；经常预算收入 U]M5&R=?  
ABSA Asia Limited 南非联合亚洲有限公司 a3[,3  
absolute change 绝对数值变更 Eh *u6K)Z  
absolute expenditure 实际开支 R,l*@3Q  
absolute guideline figure 绝对准则数字 #=ko4?Wr(  
absolute interest 绝对权益 iML?`%/vN  
absolute order of discharge 绝对破产解除令 'kJyE9*xU.  
absolute profit margin 绝对利润幅度 K7,Sr1O `  
absolute value 实值；绝对值 y+',jM  
absolutely vested interest 绝对既得权益 ( _MY;S  
absorbed cost 已吸收成本；已分摊成本 ]0")iY_  
absorption 吸收；分摊；合并 E
O/
TuKt  
absorption rate 吸收率；摊配率；分摊率 ,H/BW`rL]#  
ACB Finance Limited 亚洲商业财务有限公司 N.V5>2  
acceptable form of reciprocity 合理的互惠条件 $%1oZ{&M  
acceptable rate 适当利率；适当汇率 T'5MO\  
acceptance agreement 承兑协议 +^$E)Ol  
acceptance for honour 参加承兑 S<I9`k G  
acceptor 承兑人；接受人；受票人 &<(&u`S  
acceptor for honour 参加承兑人 'qoaMJxN`  
accident insurance 意外保险 <I{Yyl^  
Accident Insurance Association of Hong Kong 香港意外保险公会 u} [.*e  
accident insurance scheme 意外保险计划 CSzu$Hnq  
accident year basis 意外年度基准 j9f QV  
accommodation 通融；贷款 "i%=QON`  
accommodation bill 通融票据；空头票据 HC$}KoZkC  
accommodation party 汇票代发人 A4)TJY 3g  
account balance 帐户余额；帐户结余 5_rx$avm  
account book 帐簿 g T0@pxl  
account collected in advance 预收款项 DH])Q5  
account current book 往来帐簿 .aC/ g?U  
account of after-acquired property 事后取得的财产报告 7Y 4!  
account of defaulter 拖欠帐目 G#.q%Up  
account payable 应付帐款 (Wn^~-`=+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Xz'o<S  
account receivable 应收帐款  p-6T,')  
account receivable report 应收帐款报表 G[zVGqk  
account statement 结单；帐单；会计财务报表 G4EuW *~
 
account title 帐户名称；会计科目 dlDO?T  
accountant's report 会计师报告 LKM;T-  
Accountant's Report Rules 会计师报告规则 >B$B|g~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 MVDy|i4  
Accounting Arrangements 《会计安排》 \ Ju7.3.  
accounting basis 会计基础 PSU}
fo  
accounting by Official Receiver 破产管理署署长呈交的帐目 Bf$`Hf6  
Accounting Circular 《会计通告》 wd2z=^S~  
accounting class 会计类别 B*}:YV  
accounting date 记帐日期；会计结算日期 2GRv%:rZ  
accounting for money 款项核算 ]&"01M~+K  
Accounting Officer 会计主任 fy>~GFk(  
accounting period 会计报告期；会计期 Yo}QW;,g  
accounting policy 会计政策；会计方针 
CH0Nkf  
accounting practice 会计惯例 j HEt   
accounting principle 会计准则 m :2A[H+  
accounting record 会计记录 p|w0 i[hc  
accounting report 会计报告 oUL4l=dj.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r
otu#?B  
Accounting Society of China 中国会计学会 CE|rn8M
B  
accounting statement 会计报表 Lr*\LP6jx3  
accounting system 会计制度；会计系统 }k@SmO8  
accounting transaction 会计事项；帐务交易 $OaxetPH  
accounting treatment 会计处理 {Lsl2@22  
accounting year 会计年度 p<\7" SB=  
accretion 增值；添加 E_#?;l>  
accrual 应计项目；应累算数目 rs0Wy  
accrual basis 应计制；权责发生制 lB   
accrual basis accounting 应计制会计；权责发生制会计 RVh{wg  
accrue 应累算；应计 Lwo9s)j<e  
accrued benefit 应累算利益 YLb$/6gj6  
accrued charges 应计费用 Oh,]"(+  
accrued cumulative preference share dividend 应累算的累积优先股股息 +?6@%mW'  
accrued expenses 应累算费用 Bk/&H-NI  
accrued interest payable 应付利息；应计未付利息 2CV?cm  
accrued interest receivable 应收利息；应计未收利息 yg82a7D  
accrued right 累算权益 4i+H(d n  
accruing profit 应累算的利润 jaQH1^~l/-  
accumulated fiscal reserve 累积财政储备 1;~|[C  
accumulated profit 累积利润；滚存溢利 9D7i>e%,;-  
accumulated reserve 累积储备 !9_'_8  
accumulation of surplus income 累积收益盈余 ,k}(]{ -  
acquired assets 既得资产 R#W=*cN  
acquisition 收购；购置；取得 G|z%T`!U1;  
acquisition cost 购置成本 bv}e[y
H  
acquisition expenses 购置费用 E^m;Ab=  
acquisition of 100% interest 收购全部股权 BR:Mcc  
acquisition of control 取得控制权 eaDG7+iS  
acquisition of fixed assets 购置固定资产 D=}\]Krmay  
acquisition of shell “买壳” #j)"#1IE2W  
acquisition price 收购价 BCh|^Pk  
act of God 天灾 ">vi=Tr  
acting partner 执事合伙人 #GzowI'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 OU<v9`<  
active partner 积极参与的合伙人 dQy K4T  
active trading 交投活跃 (btmg<WT"  
actual circulation 实际流通 H4<Q}([w  
actual cost 实际成本 V+t's*9o3  
actual expenditure 实际开支；实际支出 l\ VrD2j8  
actual income 实际入息；实际收入；实际收益 $t0JfDd6Ky  
actual market 现货市场 _7'5IA  
actual price 现货价；实际价格 upGLZ#  
actual profit 实际利润 _IWLC{%V  
actual quotation 实盘；实际价位；实际报价 xcH&B%;f  
actual year basis 按实际年度计算 #tA/)Jvi  
actuals 实货 W"&,=wvg2  
actuarial investigation 精算调查 }d
%Fl}.Ez  
actuarial principle 精算原则 9^@)R ED  
actuarial report 精算师报告 bbT$$b-  
Actuarial Society of Hong Kong 香港精算学会 >+):eBL  
actuarial valuation 精算师估值 T@a|*.V  
actuary 精算师 e/}4Pt  
ad referendum agreement 暂定协议；有待覆核的协定 5t-,5  
ad valorem duty 从价税；按值征税 \jx3Fs:Q  
ad valorem duty system 从价税制 mp z3o\n  
ad valorem fee 从价费 ~JO.h$1C  
ad valorem tariff 从价关税 <jBRUa[j_  
additional allowance 额外免税额 @4n>I+6*&  
additional amount for unexpired risk 未过期风险的额外款额 Z}.ZTEB  
additional assessable profit 补加应评税利润 Z{1B:aW  
additional assessment 补加评税 9+3 VK  
additional commitment 额外承担 aa{+,(  
additional commitment vote 额外承担拨款 %^[D+1ULb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ER0B{b  
additional dependent parent allowance 供养父母额外免税额 `4g}(-  
additional provision 额外拨款 me-uPm  
additional stamp duty 附加印花税 BAtjYPX'w  
additional tax 补加税罚款；补加税款 jwP5pu  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8 #:k  
adjudged bankrupt 被裁定破产 5G
GO:
  
adjudicated bankrupt 裁定破产人 1x%B`d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UqNUX?(  
adjudication of bankruptcy 裁定破产；宣告破产 n}c~+0`un  
adjudication of insolvency 裁定无力偿还债务 bAwKmk9C  
adjusted actual 经调整的实数；调整后的实数 egVKAR-  
adjusted current assets 经调整的流动资产；调整后的流动资产 }
Eh &
'  
adjusted figure 经调整的数字；调整后的数额 O&,8X-Ix  
adjusted liabilities 经调整的负债；调整后的负债 JfmYr47Pv  
adjusted loss 经调整的亏损；调整后的亏损 W2'!Pc,W  
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 Fm*npK
 
adjusted profit 经调整的利润；调整后的利润 l]OzE-*$b  
adjusted surplus 经调整的盈余额；调整后的盈余额 c=X+uO-  
adjusted value 经调整的价值；调整后的价值 mhB2l/  
adjustment 调整；修订；理算〔保险〕 ij
;P5OA  
adjustment centre 调剂中心 8|zOgn{  
adjustment lag 调整过程的时间差距；调整时差 c3r`T{Kf  
adjustment mechanism 调整机制 AREjS$  
adjustment of loss 亏损调整 ck\W'Y*Q7  
adjustment process 调整过程；调整程序 iu3L9UfL[  
adjustment range 调整幅度 {8h[
Bd  
administered exchange rate 受管制汇率 GP^.h kVs  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'by+hXk  
administration expenses 行政费用 4u+0 )<  
administration fee 手续费；行政费 W
#=,FZT  
administration in bankruptcy 破产管理 dCeLW  
administration order 遗产管理令 N1B$z3E*  
administrator 管理人；遗产管理人 XK})?LTD  
administrator of the estate 遗产管理人 Keem\/  
admission of debt 债项承认书 X-#&]^d  
admission of proof 接纳债权证明 V1~@   
advance 放贷款项；垫付款项；预支款项；预付款项 DTSf[zP/  
advance account 暂支帐目；预付款帐户 #'0Yzh]qc  
advance compensation 预付补偿金 6q6xqr:W  
advance from shareholder 股东垫款 72 |O&`O  
advance pending reimbursement 预支以待日后付还 e~d=e3mBp  
advanced economy 先进经济体系 h9/fD5  
advancement 预付；预付财产 "%
p7ft  
advances warrant 垫款令 T^(> 8/O  
advancing 贷出 L#zD4L  
adverse balance 逆差 9bspf {  
adverse exchange 逆汇 2TNK  
advertisement addressed to shareholders 在报章刊登的致股东通告 kDI?v6y5  
advice for collection 托收通知书 !?=U{^|7y  
advice of drawing 提款通知书；汇票通知书 _^NyLI%  
advice of payment 付款通知 ;lvcg)}l  
Advisory Committee [Securities and Futures Commission] T6QRr}8`/J  
谘询委员会〔证券及期货事务监察委员会〕 uxB`  
Advisory Committee on Diversification 经济多元化谘询委员会 MX8|;t  
affidavit 誓章；遗产申报誓章 @`dlhz  
affidavit of no receipt 述明无收款的誓章 *@H\J e`  
affiliate 联号；联营公司；附属公司 gKQV99  
affiliated company 附属公司；联号；联营公司 W"GW[~ h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 eLnS1w2  
affordability 负担能力 I7~) q`  
African Development Bank [AfDB] 非洲开发银行 ~f[ Y;  
after-acquired property 事后取得的财产 k5Fj"
U  
after-hours dealing 市后交易 igW* {)h3  
after-tax profit 税后盈利；税后利润；税后溢利 -%@ah:iJ  
agency agreement 代理协议 X%3?sH  
agency expenses 代理机构的开支
H!&_Tv[  
agency fee 代理费 
Tjhy@3  
Agency Law 《代理法》 cR_pC 9z  
agent 代理人；承销人 O^j*"#f  
agent of company 公司代理人 &K{8- t  
agent's fee 代理人费；经纪费 ');vc~C  
aggregate 总计；总数；总体数字 rQyjNh  
aggregate amount 总款额；总额 t ^[fu,  
aggregate assets and liabilities 总体资产与负债 DA.k8M  
aggregate at constant price 按固定价格计算的总体数字 W\NC3]  
aggregate demand 总需求 N2"B\  
aggregate gross position 总持仓量 bd~m'cob>  
aggregate limit 总限额 kS8?N`2}LV  
aggregate of salaries tax 合计薪俸税 6(rN(C
  
aggregate performance 总体表现；总体业绩 ir/uHN@  
aggregate supply 总体供应 
doOuc4  
aggregate surplus 总盈余 *=.~PR6W{  
aggregate total 整体总额 }Sbk qd5  
aggregate value 总值；合计价值 pCA`OP);=  
aggregated basis 合计基准 IEMa/[n/  
aggregated net chargeable income 合计应课税入息实额 -v.\W y~\  
aggregation 合并计算；合计；总和 &i(Ip'r  
aggregation of incomes of husband and wife 夫妇入息合并计算 KE@+I.x  
aggregation of property 财产的总和 5a$EXV  
agio 差价；贴水 [`t
;or  
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》 C5Q!_x(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #[bL9R5NC  
《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》 }#7rg_O]>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment fg3Jv*  
《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》 t15{>>f4>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0B7G:X0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  d]`6N  
agreement for a settlement 授产协议 .JXEw%I@  
agreement for assignment 转让协议 hHU=lnO  
agreement for sale 售卖协议；买卖协议 ^2nrA pF  
agreement for sale and purchase 买卖协议 %,_ZVgh0  
agreement for the payment of interest 支付利息协议 Xt<1b
 
agreement for the repayment of money 还款协议 Q_|}~4_+  
agreement of reinsurance 再保险协议 8c+V$rH_  
Agricultural Bank of China 中国农业银行 C| ~A]wc=  
air passenger departure tax 飞机乘客离境税 2cH RiRT  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gTXpaB<  
airport tax 机场税 A5TSbW']+5  
alcohol duty 酒精税 abQ.N  
alienation 让与；让渡；转让 45sEhs[$  
alimony 生活费；赡养费 CqlxE/|  
All Ordinaries Index [AOI] 所有普通股指数 Y?NL|cW4  
all risks 全险；综合险 9hfg/3t('  
All Sales Record for Stock Market 《股票市场成交报告》 suwR`2  
Allied Capital Resources Limited 新联财务有限公司 "!V`_ S;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]s AuL
!  
allocation letter 拨款信件 c '
wRGMP  
allocation of fund 分配款项；预留款项 
jez0 A  
allocation of profit 利润分配；溢利分配 H.ksI;,  
allocation warrant 拨款令 mn?F;=qE  
allotment 分配；配股 3ai[ r  
allotment notice 股份配售通知；配股通知 `\62 iUN  
allotment of shares 股份分配 qBX_v5pvVA  
allowable 可获宽免；免税的 '-YiV  
allowable business loss 可扣除的营业亏损 B_Q{B|eEt&  
allowable expenses 可扣税的支出 )|xu5.F  
allowance 免税额；津贴；备抵；准备金 Q_0+N3  
allowance for debts 债项的免税额 FL^ _)`  
allowance for depreciation by wear and tear 耗损折旧免税额 -&>V.hi7  
allowance for funeral expenses 殡殓费的免税额 Fm0d0j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $G9LaD#;M  
allowance for repairs and outgoings 修葺及支出方面的免税额 AAlc %d/9  
allowance to debtor 给债务人的津贴 /)sP,
2/  
alteration of capital 资本更改 .EL3}6"A  
alternate trustee 候补受托人 .iRKuBM/  
amalgamation 合并 +ig%_QED[\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Lc{arhN  
ambit of charges 征税范围；收费范围 @"MYq#2c$  
amended valuation 经修订的估值 M/=36{,w-  
American Commodities Exchange 美国商品交易所 wWb>V&3  
American Express Bank Limited 美国运通银行 a+cMXMf  
American Stock Exchange 美国证券交易所 .
cHgYHa  
amortization 摊销 k i<X^^  
amount due from banks 存放银行同业的款项 9f( X7kt  
amount due from banks abroad 存放海外银行同业的款项 :}zyd;Rc  
amount due from holding companies 控股公司欠款 |NZi2Bu  
amount due from local banks 存放本港银行同业的款项 v"o"W[  
amount due to banks 银行同业的存款 \mc0fY  
amount due to banks abroad 海外银行同业的存款 >0{}tRm-P&  
amount due to holding companies 控股公司存款 FtIcA"^N  
amount due to local banks 本港银行同业的存款 LUMbRrD-  
amount due to outport banks 外埠银行同业的存款 wS*r<zj  
amount for note issue 发行纸币的款额 #XDgvX >  
amount of bond 担保契据的款额 =#V^t$  
amount of consideration 代价款额 &<BBPn@\  
amount of contribution 供款数额 4@  
amount of indebtedness 负债款额 (w hl
1  
amount of principal of the loan 贷款本金额 `|ie#L(:7/  
amount of rates chargeable 应征差饷数额 <#C,66k  
amount of share capital 股本额 <bzzbR[F  
amount of sums assured 承保款额 lLTqk\8g  
amount of variation 变动幅度 e c&Y2  
amount of vote 拨款数额 kL*P 3 0  
amount payable 应付款额 #uhUZq  
amount receivable 应收款额 2e1KF=N+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6WY/[TC-  
analysis 分析 P"_/P8  
ancillary risk 附属风险 RhE~-b[X  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ik0g(-d  
annual accounting date 年结日期 (?|M'gZ  
annual allowance 每年免税额；年积金；年度津贴；年津 p"ytt|H  
annual balance 年度余额 p0@^1  
annual disposable income 每年可动用收入 GEWjQ;g  
annual estimates 周年预算 ^z{szy?Fg  
annual fee 年费 z$%twBg}#  
annual general meeting 周年大会 eIkKsgr>  
annual growth rate 年增率；每年增长率 Food<(!.>  
annual long-term supplement 长期个案每年补助金 Y~I<Locv  
annual pensionable emolument 可供计算退休金的年薪 `pfIgryns  
annual report 年报 *U[y
eE]
.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @Dh2@2`>  
annual return 周年报表；周年申报表；每年报税表格 FOXSs8"c]!  
Annual Return Rules 《周年报表规则》 B}iEhWO6  
annual review of consumer prices 每年消费物价回顾 h3CA,$HJ  
annual roll-forward basis 逐年延展方式 SndR:{  
annual salary 年薪 ODxZO3  
annual statement 年度报表；年度决算表 WTfjn|a  
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 S\A/*!%~y  
annuitant 年金受益人 X2|~(*  
annuity 年金 U g"W6`  
annuity contract 年金合约 (I>Ch)'  
annuity on human life 人寿年金
D@bGJc0  
antecedent debt 先前的债项 0B`X056|"|  
ante-dated cheque 倒填日期支票 tqGrhOt  
anticipated expenditure 预期开支 JX
B)'d0  
anticipated net profit 预期纯利 w>%@Ug["  
anticipated revenue 预期收入 8<6H2~5<  
anti-inflation measure 反通货膨胀措施  [SPx  
anti-inflationary stance 反通货膨胀立场 MVYd\)\o  
apparent deficit 表面赤字 *LEy#N
 
apparent financial solvency 表面偿债能力 oACAC+CP  
apparent partner 表面合伙人 Nc:s+ o  
application for personal assessment 个人入息课税申请书 xLW$>;kI  
application of fund 资金应用 R/+$ :  
application to release as liquidator and to destruct the books of accounts and documents v-1}&K  
申请免除清盘人职务及毁灭帐簿与文件 R=z])  
appointed actuary 委任精算师 9ddrtJ]  
appointed auditor 委任核数师；委任审计师 )E}v~GW.+  
appointed trustee 委任的受托人 =>
$)F 4LW  
appointer 委任人 ]||b2[*  
apportioned pro rata 按比例分摊 za_b jE  
apportionment 分配；分摊 ;+9OzF ;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sK}AS;:  
apportionment formula 分摊方程式 Fv$tl)p*  
apportionment of estate duty 遗产税的分摊 gQn%RPMh  
appraisal 估价；评估 :$WO"HfMSn  
appreciable growth 可观增长 'FErk~}/4s  
appreciable impact 显着影响 %fj5;}E.  
appreciable increase 可观增长 6cH8Jr _  
appreciation 增值；升值 ORExI.<`W  
appreciation against other currencies 相对其他货币升值 }t H$:Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ']M/'CcM  
appreciation tax 增值税 cM#rus?)+  
appropriation 拨款；拨用；拨付 2e`}
O  
appropriation account 拨款帐目 jxog8E  
Appropriation Bill 拨款法案 |toP86  
appropriation-in-aid system 补助拨款办法 yb`PMjj15  
approved assets 核准资产 FZHA19Kb  
approved basket stock 认可一篮子证券 !jj`Ht)  
approved budget 核准预算 P%3pM*.  
approved charitable donation 认可慈善捐款 8z9{H  
approved charitable institution 认可慈善机构 #{cy(&cz  
approved currency 核准货币；认可货币 @aIgif+v  
approved estimates 核准预算 @5>#<LV=E#  
approved estimates of expenditure 核准开支预算 cLtVj2Wb  
approved overseas insurer 核准海外保险人 /LD3Bb)O  
approved overseas trust company 核准海外信托公司 (>al-vZ6A  
approved pooled investment fund 核准汇集投资基金 lzEynMO+  
approved provident fund scheme 认可公积金计划 qe0D[L  
approved provision 核准拨款 M8/a laoT  
approved redeemable share 核准可赎回股份 76nH)^%l<  
approved regional stock 认可地区性证券 ~YYnn7)  
approved retirement scheme 认可退休金计划 Su#0F0  
approved subordinated loan 核准附属贷款 ![_x/F9  
arbitrage 套戥；套汇；套利 'cD?0ou`o  
arbitrageur 套戥者；套汇者 pQz1!0  
arbitrary amount 临时款项 [YDSS/  
arrangement 措施；安排；协定 $V~@w.
-Z#  
arrears 欠款 Lljn\5!r<  
arrears of pay 欠付薪酬 B~]Kqp7yU  
arrears of revenue 逾期未收税款；逾期未收的帐项 zHJCXTM  
articles of association 组织章程；组织细则；组织章程细则 =X$ieXq|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w~66G  
ascertainment of profit 确定利润 $dL..QH^K  
"Asia Clear" “亚洲结算系统” y* +y&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y}?8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ula
-o)S
 
Asian Development Fund [ADF] 亚洲发展基金 iGyetFqKw  
Asian dollar bond 亚洲美元债券 \@<7Vo,  
Asian dollar market 亚洲美元市场 }9fa]D-a?  
Asian dollar rate 亚洲美元利率 /_C2O"h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =nEP:7~{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4E$MhP  
asked price 沽盘；喊价；索价；卖方报价 (V{/8%mWc  
assessable income 应评税入息 8Y($ F2  
assessable loss 应评税亏损 eADCT  
assessable profit 应评税利润 uFkl^2  
assessable value 应评税值 (@?mm  
assessed profit 估定利润 Rlq7.2cP  
assessed value 经评估价值
|L2>|4  
assessment 评税；评定；估价；评税单 m^A2 8X7  
assessment number 评税编号；估价编号 mQ[$U  
assessment of additional tax 补加税评税 FQZ*i\G>>  
assessment of performance 业绩评估；实绩评价 TGCB=e  
Assessor 评税主任 f{sT*_at  
asset price bubbles 资产价格泡沫 @^,q/%;  
asset-backed securities 具资产保证的证券 >ahDc!Jyu  
assets accretion 资产增值 Y ;Ym=n'  
assets and liabilities 资产与负债 Xaq;d'  
assets betterment statement 资产递增表；资产改进表 hkMeUxS  
assets lending 实物放款；有抵押贷款 8!
_jZf8  
assets of the company passing on the death 死者去世时转移的公司资产 gQnr.  
assets pledged as security for liabilities 用作负债抵押的资产 iU)I"#\l'k  
assets portfolio 资产投资组合 T ,lM(2S[  
assets price 资产价格 }3Es&p$9  
assets quality 资产质素 MxE]EJZ  
assets realization 资产变现 `|t,Uc|7!  
assets refinancing arrangement 资产再集资安排 k&Pt\- 9on  
assets securitization 资产证券化 &YhAB\Rw  
assets situated outside Hong Kong 在香港以外地方的资产 [&lK.?V)  
assets stripping 削减资产；拆卖资产 il0K^i  
assets value 资产值 O. * 0;5  
assignee 承让人 (v]%kXy/G  
assignment 转让；转让书；转让契 3?93Pj3oPt  
assignment of interest 权益转让 v:O{"s  
assignment of letters patent and trade mark 专利证书及商标转让 '/\  
assignment of property 物业转让；物业转让书 `+H=3`}
X  
assignment right 转让权 X~{6$J|]#i  
assignor 转让人 ",#.?vT`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 sx,$W3zI'G  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @Z5q2Q  
associate member 附属会员 k/K)nH@)  
associated body corporate 相联法人团体 RXgb/VR  
associated company 相联公司；联属公司 8lyIL^
 
associated corporation 相联法团 'xW=qboOp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] w\buQ6pR)  
公认会计师公会〔英国〕 (.J/Ql0Y  
Association of Futures Exchange Brokers 香港期货经纪协会 MO`Y&<g~A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \/ bd  
association of underwriters 承保人组织 U8_{MY-9}  
assumption of control 接管 h
RkCB  
assurance 担保；保险；转易；转易书 #:)'D?,  
assurance of interest 权益的转易 )V1X
L  
at 19XX price 按一九ＸＸ年价格计算 t@%w:*&  
at a discount 按赔价计算；按贴水价格计算；打折扣 >AJ/!{jD*  
at a premium 按溢价计算；按升水价格计算 Liqo)m  
at call 通知付款；按通知 bt}8ymcG  
at constant market price 按固定市价计算 {##G.n\~  
at constant price 按固定价格计算 4I4m4^  
at cost 按成本计算 6
N/(cUXJ  
at current market price 按当时市价计算；按现时市价计算 I%T+H[,  
at current price 按当时价格计算；按现时价格计算 pbMANZU[  
at factor cost 按要素成本计算；按生产要素成本计算 (,Y[2_Zv  
at money-of-the-day price 按付款当日价格计算 -&/?&{Q0  
at or better 按指定或较佳价位〔买卖指令〕 oW^b,{~V  
at par 按面值计算；平价 -#\T  
at sight 见票即付 1/dL-"*0  
at the close 按收市盘 ^y5A\nz&  
at the opening 按开市盘 [$y(>]~.  
attestation 见证；见证条款 >y%H2][  
at-the-money option 平价期权 g~U
(w  
attorney 受权人；受托代表人 {yn,u)@r9S  
attornment 新拥有人承认书 , ZsZzZ#  
attributable profit 可归属利润 yF)o_OA[uR  
attributable share value 可归属股份价值 j\}.GM'8  
Auckland Stock Exchange 奥克兰证券交易所 iI GK"}  
auction 拍卖 *|rdR2R!  
auctioneer 拍卖商 .UK0bxoa  
audit 审计；核数 O&Y;/$w  
Audit Commission 审计署 %ZVYgtk;*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] h+km?j  
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〕 }k-V(  
audit review 帐目审查 axQ>~vWN/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 '6N)sqTR  
audited account 审计帐目；经审计的帐目 J0sD?V|{1~  
audited annual account 经审计的周年帐目 -P]O t>%S  
audited balance sheet 经审计的资产负债表 i/>k_mG$d  
auditor 核数师；核数主任；审计师 x@#>l8k?  
auditor's certificate 核数师证明书；审计师证明书 ?2@^O=I  
auditor's report 核数师报告；审计师报告 jWdviS9&g  
Aussie bond 澳元债券 ]\yIHdcDi  
austerity budget 紧缩预算 cy%M$O|hX5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _}[ Du/c  
Australia All Ordinaries Index 澳洲所有普通股票指数 }?[];FB  
Australian Dollar [AUD] 澳元 gM96RY  
Australian Options Market 澳大利亚期权市场 f;E#CjlTL  
Australian Securities Commission 澳洲证券事务监察委员会 +d, ~h_7!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ieyK$q  
Australian Stock Exchange 澳大利亚证券交易所 wNa5qp 0  
Austrian Schilling [ATS] 奥地利先令 {;$oC4  
authentication 认证；鉴证 jz!I +  
authority to purchase 委托购买证；委购书 geQ!}zXWi  
authorization 认可；核准；授权；授权书 l*ltS(?  
authorization by direction 指示授权 *HrEh;3^J  
authorization by instruction 指令授权 }*x1e_m}H  
authorization by warrant 令状授权 QqM[W/&R  
authorization of unit trust 单位信托的认可 P(T-2Ux6  
authorized agent 指定代理人 p6JTNx
D  
authorized capital 法定资本 g->*@%?<w>  
authorized clerk 出市员 KhjC'CU,  
authorized dealer 认可交易商 [-
(^>Y  
authorized financial institution 认可财务机构 #`Su3~T=S  
authorized fund 认可基金 eWH0zswG  
authorized fund house 获授权的基金公司；认可基金公司 ~WA@YjQ]  
authorized institution 认可机构 tZ]gVgZg  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0cm34\*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IMM;LC%rD9  
authorized insurer 获授权保险人；获认可承保人 E%w^q9C  
authorized investment 特准投资项目 k_pv6YrE  
authorized person 获授权人 poz_=,c  
authorized representative 获授权代表 7Ae`>5B#  
authorized share capital 法定股本 .s{"NqRA  
automated quotation system 自动报价系统 x`6MAZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p?gm=b#  
自动交易系统〔香港期货交易所有限公司〕 #A)V  
automatic adjustment mechanism 自动调整机制 ~,lt^@a  
automatic adjustment system 自动调整系统 ')jItje|  
Automatic Clearing House 自动票据交换所 '
|H+5#  
automatic exchange rates accumulation system 自动化汇率累集系统 h&4s%:_4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 S,5ok0R  
automatic teller machine [ATM] 自动柜员机 t$BjJ -G  
autopay 自动转帐 (?zg.y  
available assets 可用资产 u^MKqI  
available fiscal reserve 现存财政储备 hBU)gP75  
available profit 可用利润 w=GMQ8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 'z} t= ?  
average 平均；平均数；海损 /pMOinuO  
average basic salary 平均基本薪金 66val"^W  
average consumer expenditure 平均消费开支；一般消费开支 [Uup5+MCv  
average cost 平均成本 EL,k z8  
average cost of land production 增辟土地平均成本 3Gs\Q{O:  
average daily turnover 平均每日成交额 3?
o4  
average daily wage rate 平均每日工资率 KVZB`c$<t  
average expenditure pattern 平均开支模式 <+QdBp'd;
 
average growth rate 平均增长率 GDLw_usV  
average net fixed assets 固定资产平均净值 ZSf &M  
average of relatives 相对价格平均数 ^50dF:V(1  
average price 平均价格 TFXBN.?9T  
average propensity to consume 平均消费倾向；一般消费倾向 xs= ~N  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7I3_$uF  
average rate 平均率 CX]1I|T5  
average revenue 平均收入；平均收益 rXB;#ypO  
average stock 平均库存；平均存货 *'((_NZ>  
average yearly rent 平均年租 '#6eUb  
avoidance of double taxation 避免双重课税 ny-:%A  
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 lu.]R>w  
QFP9"FM5F  
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