一些有用的会计术语(也不知道发的地方对不对)A

A: r5'bt"K\>  
A share Ａ股；甲类股份 J)="Im)  
abatement of tax 减税；减扣免税额 v8 pOA<s  
ABN AMRO Bank N.V. 荷兰银行 I"2*}v|  
above-the-line expenditure 线上项目支出；经常预算支出 x5eSPF1  
above-the-line receipt 线上项目收入；经常预算收入 9}aEV 0 V|  
ABSA Asia Limited 南非联合亚洲有限公司 Q4F&#^02y  
absolute change 绝对数值变更  Jju^4  
absolute expenditure 实际开支 o&#
!W(   
absolute guideline figure 绝对准则数字 E{{Kzr2$  
absolute interest 绝对权益 i@#=Rxp  
absolute order of discharge 绝对破产解除令 =&roL7ps  
absolute profit margin 绝对利润幅度 t-)d*|2n}o  
absolute value 实值；绝对值 ygYy [IZ  
absolutely vested interest 绝对既得权益 J)P7QTC  
absorbed cost 已吸收成本；已分摊成本 Qe
G3X+  
absorption 吸收；分摊；合并 ,d$D0w  
absorption rate 吸收率；摊配率；分摊率 #.@-ng6C  
ACB Finance Limited 亚洲商业财务有限公司 \U.js-  
acceptable form of reciprocity 合理的互惠条件 M&` b\la  
acceptable rate 适当利率；适当汇率 aBWA hn  
acceptance agreement 承兑协议 4XIc|a Aa  
acceptance for honour 参加承兑 9G^gI}bY  
acceptor 承兑人；接受人；受票人 ZMO ym=  
acceptor for honour 参加承兑人 WGHf?G/s  
accident insurance 意外保险 .pyNET  
Accident Insurance Association of Hong Kong 香港意外保险公会 #;/ob-  
accident insurance scheme 意外保险计划 ,#K{+1z:  
accident year basis 意外年度基准 YpEH(tq  
accommodation 通融；贷款 ##a.=gl  
accommodation bill 通融票据；空头票据 1;eWnb(  
accommodation party 汇票代发人 W}M3z  
account balance 帐户余额；帐户结余 cr~.],$Om  
account book 帐簿 U[W &D%'  
account collected in advance 预收款项 dK>sHUu  
account current book 往来帐簿 v:]z-zU  
account of after-acquired property 事后取得的财产报告
S9dXkd  
account of defaulter 拖欠帐目 KRb'kW  
account payable 应付帐款 1\-r5e; BE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x%T.0@
!8  
account receivable 应收帐款 8~ u/gM  
account receivable report 应收帐款报表 f-Zi!AGh>  
account statement 结单；帐单；会计财务报表 h}4yz96WD  
account title 帐户名称；会计科目
1C(sBU"  
accountant's report 会计师报告 h`f$]_c  
Accountant's Report Rules 会计师报告规则 Ik-E_U2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 fw)Q1"|  
Accounting Arrangements 《会计安排》 D 3Tqk^5  
accounting basis 会计基础 rG3?Z^&R+  
accounting by Official Receiver 破产管理署署长呈交的帐目 )Bu#ln"  
Accounting Circular 《会计通告》 Ae
jM\#>  
accounting class 会计类别 y+nX(@~f
]  
accounting date 记帐日期；会计结算日期 r*9*xZ>8u  
accounting for money 款项核算 2=uwGIF  
Accounting Officer 会计主任 ~]SCf@
pRk  
accounting period 会计报告期；会计期 63/a 0Yn  
accounting policy 会计政策；会计方针 @W-0ybv  
accounting practice 会计惯例 C%H?vrR  
accounting principle 会计准则 afE)yu`  
accounting record 会计记录 ]Hg6Mz>Mj  
accounting report 会计报告 8&yI1XM|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UT0}Ce>e  
Accounting Society of China 中国会计学会 GI6]Ecc  
accounting statement 会计报表 B[9y<FB+  
accounting system 会计制度；会计系统 IYv.~IQO  
accounting transaction 会计事项；帐务交易 CV)K=Br5&_  
accounting treatment 会计处理 a9NIK/9  
accounting year 会计年度 "EwzuM8f  
accretion 增值；添加 8J:=@X^}  
accrual 应计项目；应累算数目 R5&<\RI0  
accrual basis 应计制；权责发生制 Hb0_QT~  
accrual basis accounting 应计制会计；权责发生制会计 aNP\Q23D  
accrue 应累算；应计 "r1 !hfIYf  
accrued benefit 应累算利益 2}15FXgN  
accrued charges 应计费用 JJ9R, 8n6  
accrued cumulative preference share dividend 应累算的累积优先股股息
opTH6a  
accrued expenses 应累算费用 D>0(*O  
accrued interest payable 应付利息；应计未付利息 #HZ W57"  
accrued interest receivable 应收利息；应计未收利息 e8S4=W  
accrued right 累算权益 Up0kTL  
accruing profit 应累算的利润 i6<uj  
accumulated fiscal reserve 累积财政储备 AG><5 }  
accumulated profit 累积利润；滚存溢利 2D/bMq  
accumulated reserve 累积储备 Xyjd7"  
accumulation of surplus income 累积收益盈余 ),Hr  
acquired assets 既得资产 3^5h:OaT  
acquisition 收购；购置；取得 Z<,Hz+  
acquisition cost 购置成本 NS-0-o|4#  
acquisition expenses 购置费用 o2[$XONTl  
acquisition of 100% interest 收购全部股权 FmSE]et  
acquisition of control 取得控制权 _qk yU)z  
acquisition of fixed assets 购置固定资产 #x`K

4f)  
acquisition of shell “买壳” |AS~sjWSJ  
acquisition price 收购价 b[<L l%K  
act of God 天灾 /B)2L]6p  
acting partner 执事合伙人 Mfnfp{.)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?TJ4L/"(k6  
active partner 积极参与的合伙人 sDAP'&  
active trading 交投活跃 Xk\IO0GF  
actual circulation 实际流通 uh`5:V  
actual cost 实际成本 BS(jC  
actual expenditure 实际开支；实际支出 \Foo:jON  
actual income 实际入息；实际收入；实际收益 &2S-scP  
actual market 现货市场 k(o(:-+x  
actual price 现货价；实际价格 Rh#`AM`)j  
actual profit 实际利润 S|af?IW  
actual quotation 实盘；实际价位；实际报价 5zh6l+S[  
actual year basis 按实际年度计算 +s^nT{B@\  
actuals 实货 a~?B/ g&_  
actuarial investigation 精算调查 AN3oh1xe:  
actuarial principle 精算原则 z?pi/`y8>  
actuarial report 精算师报告 [5ncBY*A7  
Actuarial Society of Hong Kong 香港精算学会 Kj)sL0  
actuarial valuation 精算师估值 4ETHaIiWp  
actuary 精算师 TU':Rt  
ad referendum agreement 暂定协议；有待覆核的协定 #+i:s92],  
ad valorem duty 从价税；按值征税 RA?_j$  
ad valorem duty system 从价税制 LcB+L](  
ad valorem fee 从价费 ^+~5\c*  
ad valorem tariff 从价关税 cQ'x]u_  
additional allowance 额外免税额 h=\1ZQKC)  
additional amount for unexpired risk 未过期风险的额外款额 I L,lXB<  
additional assessable profit 补加应评税利润 v|KIVBkbT  
additional assessment 补加评税 kR3wbA  
additional commitment 额外承担 %a|Qw(4\  
additional commitment vote 额外承担拨款 (E7"GJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &nwS7n1eb  
additional dependent parent allowance 供养父母额外免税额 EIfqRRTA  
additional provision 额外拨款 ]#W7-Q;]  
additional stamp duty 附加印花税 /q}(KJX  
additional tax 补加税罚款；补加税款 m(o`;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 { ^^5FE)%  
adjudged bankrupt 被裁定破产 OQ4Pk/-'  
adjudicated bankrupt 裁定破产人 q%QvBN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 J5n6K$.d  
adjudication of bankruptcy 裁定破产；宣告破产 [oXSjLQm[  
adjudication of insolvency 裁定无力偿还债务 'IFA>}e7
W  
adjusted actual 经调整的实数；调整后的实数 ycSGv4 )  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ijap%l1I  
adjusted figure 经调整的数字；调整后的数额  + K`.ck  
adjusted liabilities 经调整的负债；调整后的负债 cr
OSr/I$  
adjusted loss 经调整的亏损；调整后的亏损 5*+DN U@  
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 'J3yJ{  
adjusted profit 经调整的利润；调整后的利润 7VG*Wu  
adjusted surplus 经调整的盈余额；调整后的盈余额 -agB ]j  
adjusted value 经调整的价值；调整后的价值 hW'b'x<  
adjustment 调整；修订；理算〔保险〕 ."gq[0_YS  
adjustment centre 调剂中心 j}d):3!  
adjustment lag 调整过程的时间差距；调整时差 mZc;n.$U  
adjustment mechanism 调整机制 _|W&tB*  
adjustment of loss 亏损调整 $${3I4  
adjustment process 调整过程；调整程序 dQ~GE}[  
adjustment range 调整幅度 'wtb"0 }  
administered exchange rate 受管制汇率 {&XTa`C  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {
to(?`Y  
administration expenses 行政费用 +nHr+7}  
administration fee 手续费；行政费 ](v,2(}=  
administration in bankruptcy 破产管理 ah f,- ?S  
administration order 遗产管理令 kZo#Ny  
administrator 管理人；遗产管理人 xQU//kNL  
administrator of the estate 遗产管理人 H }]Zp  
admission of debt 债项承认书 Ly3!0P.<  
admission of proof 接纳债权证明 d}tmZ*q  
advance 放贷款项；垫付款项；预支款项；预付款项 QlV(D<  
advance account 暂支帐目；预付款帐户 bCr W'}:de  
advance compensation 预付补偿金 )P?Fni}  
advance from shareholder 股东垫款 ~k-'  
advance pending reimbursement 预支以待日后付还 %rJDpB{  
advanced economy 先进经济体系 @*~yVV!5  
advancement 预付；预付财产 A
,tg268  
advances warrant 垫款令 D\+x/r?-I  
advancing 贷出 4H;7GNu  
adverse balance 逆差 .>}I/+n  
adverse exchange 逆汇 D "5|\  
advertisement addressed to shareholders 在报章刊登的致股东通告 H\n6t-l  
advice for collection 托收通知书 DTuco9yr[  
advice of drawing 提款通知书；汇票通知书 H ?9Bo!  
advice of payment 付款通知 ;dMr2y`6  
Advisory Committee [Securities and Futures Commission] 38
m9t'  
谘询委员会〔证券及期货事务监察委员会〕 W1<*9O  
Advisory Committee on Diversification 经济多元化谘询委员会 {5D%<Te  
affidavit 誓章；遗产申报誓章 aMGh$\Pg  
affidavit of no receipt 述明无收款的誓章 fa,:d8  
affiliate 联号；联营公司；附属公司 GM9[ 0+u;  
affiliated company 附属公司；联号；联营公司 SP<Sv8Okj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j>?nL~{  
affordability 负担能力 u{&=$[;  
African Development Bank [AfDB] 非洲开发银行 7P}l^WX  
after-acquired property 事后取得的财产 }~=<7|N.  
after-hours dealing 市后交易 EtPB_! +  
after-tax profit 税后盈利；税后利润；税后溢利 EPLHw  
agency agreement 代理协议 {fDRVnI?  
agency expenses 代理机构的开支 37:tu7e~c  
agency fee 代理费 QxaMe
8(  
Agency Law 《代理法》 Og1\6Q  
agent 代理人；承销人 ?Fa$lE4  
agent of company 公司代理人 Rf8ZH  
agent's fee 代理人费；经纪费 IKnf  
aggregate 总计；总数；总体数字 X_nbNql  
aggregate amount 总款额；总额 Oi& 9FS  
aggregate assets and liabilities 总体资产与负债 )quQI)Ym  
aggregate at constant price 按固定价格计算的总体数字 HJJ)DE7;  
aggregate demand 总需求 :UH*Wft1  
aggregate gross position 总持仓量 m<z?6VC  
aggregate limit 总限额 U&:-Vf~&  
aggregate of salaries tax 合计薪俸税 c(vi,U-hC  
aggregate performance 总体表现；总体业绩 ;`c:Law4  
aggregate supply 总体供应 qi7*Jjk>90  
aggregate surplus 总盈余 E
$4H;SN \  
aggregate total 整体总额 B8T5?bl  
aggregate value 总值；合计价值 w5s&Ws  
aggregated basis 合计基准 bZgo}`o%  
aggregated net chargeable income 合计应课税入息实额 L\"wz scn  
aggregation 合并计算；合计；总和 Fje /;
p  
aggregation of incomes of husband and wife 夫妇入息合并计算 '_Pb\ jK  
aggregation of property 财产的总和 .pe.K3G&  
agio 差价；贴水 W{!5}Sh
 
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》 f%t N2k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9[*P`
*&  
《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》 3hBYx@jTO  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "QS(4yw?jg  
《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》 g8&& W_BI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3AR'Zvn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Gw-{`<CxE  
agreement for a settlement 授产协议 )BI%cD  
agreement for assignment 转让协议 tC$+;_=+F  
agreement for sale 售卖协议；买卖协议 j|o/>^ 'e  
agreement for sale and purchase 买卖协议 6tP!(  
agreement for the payment of interest 支付利息协议 n} !')r  
agreement for the repayment of money 还款协议 ow 6\j:$?  
agreement of reinsurance 再保险协议  -L2 +4
 
Agricultural Bank of China 中国农业银行 @ YWuW
F  
air passenger departure tax 飞机乘客离境税 2Hx*kh2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 il{x?#Wrb  
airport tax 机场税 /8`9SS  
alcohol duty 酒精税 S/y(1.wh  
alienation 让与；让渡；转让 RT'5i$q
[  
alimony 生活费；赡养费 d^$cx(2$D  
All Ordinaries Index [AOI] 所有普通股指数 hUp3$4w  
all risks 全险；综合险 rVsCJuxI  
All Sales Record for Stock Market 《股票市场成交报告》 i@WO>+iB  
Allied Capital Resources Limited 新联财务有限公司 $^ir3f+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 KYKF$@ <G  
allocation letter 拨款信件 knHrMD;  
allocation of fund 分配款项；预留款项 S\sy^Kt~4:  
allocation of profit 利润分配；溢利分配 y|*4XF<b  
allocation warrant 拨款令 H3d|eO4+W  
allotment 分配；配股 K)`R?CZ:s  
allotment notice 股份配售通知；配股通知 =? q&/ cru  
allotment of shares 股份分配 <?8cVLW}O  
allowable 可获宽免；免税的 d/3&3>/  
allowable business loss 可扣除的营业亏损 wod{C!  
allowable expenses 可扣税的支出 ~ W8 M3(^  
allowance 免税额；津贴；备抵；准备金 r z@%rOWV  
allowance for debts 债项的免税额 v[x 5@$  
allowance for depreciation by wear and tear 耗损折旧免税额 Qd% (]L[N.  
allowance for funeral expenses 殡殓费的免税额 cw~GH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RN1KM  
allowance for repairs and outgoings 修葺及支出方面的免税额 hhylsm  
allowance to debtor 给债务人的津贴 #\Q)7pgi.  
alteration of capital 资本更改 W0U|XX!&  
alternate trustee 候补受托人 p((.(fx  
amalgamation 合并 <>-gQ9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !{uV-c-
5,  
ambit of charges 征税范围；收费范围 n],cs  
amended valuation 经修订的估值 @N>rOA  
American Commodities Exchange 美国商品交易所 2e ~RM2PQ  
American Express Bank Limited 美国运通银行 HQ4WunH2Y  
American Stock Exchange 美国证券交易所 AC
fhy[,  
amortization 摊销 WYCDEoqU2  
amount due from banks 存放银行同业的款项 \[+':o`LH  
amount due from banks abroad 存放海外银行同业的款项 ZWx[@5  
amount due from holding companies 控股公司欠款 QiRx2Z*\  
amount due from local banks 存放本港银行同业的款项 R5uz<  
amount due to banks 银行同业的存款 >i61+uzEd+  
amount due to banks abroad 海外银行同业的存款 {EU]\Mp0j  
amount due to holding companies 控股公司存款 ;yZY2)L  
amount due to local banks 本港银行同业的存款 Pff-eT+~m  
amount due to outport banks 外埠银行同业的存款 Ja\B%f  
amount for note issue 发行纸币的款额 .fhfO @  
amount of bond 担保契据的款额 7#*O|t/'  
amount of consideration 代价款额 aM8z_j!!u  
amount of contribution 供款数额 &|zV Wl  
amount of indebtedness 负债款额 ;4oKF7]  
amount of principal of the loan 贷款本金额 a,M/i&.e`  
amount of rates chargeable 应征差饷数额 t`\
l+L  
amount of share capital 股本额 o1]1I9  
amount of sums assured 承保款额 9@Z++J.^y  
amount of variation 变动幅度 ?PB}2*R  
amount of vote 拨款数额 mUb2U&6(  
amount payable 应付款额 [vdC$9z,  
amount receivable 应收款额 q>#P|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g@>y`AFnr  
analysis 分析 %-!:$ 1;  
ancillary risk 附属风险 a[lx&CHgI  
annual account 周年帐目；周年帐目报表；年度决算；年结 _@|_`5W  
annual accounting date 年结日期 E/ku VZX  
annual allowance 每年免税额；年积金；年度津贴；年津 jz&=8  
annual balance 年度余额 xxdxRy9/  
annual disposable income 每年可动用收入 1BzU-Ma  
annual estimates 周年预算 "rQ?2?  
annual fee 年费 )[t3-'  
annual general meeting 周年大会 %=v<3  
annual growth rate 年增率；每年增长率 *qIns/@  
annual long-term supplement 长期个案每年补助金 *nUa0Zg4q6  
annual pensionable emolument 可供计算退休金的年薪 ju"j?2+F  
annual report 年报 \WVY@eB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a9nXh6  
annual return 周年报表；周年申报表；每年报税表格 0R,Y[).U  
Annual Return Rules 《周年报表规则》 VD=F{|^  
annual review of consumer prices 每年消费物价回顾 n6INI~,  
annual roll-forward basis 逐年延展方式 jLul:* L  
annual salary 年薪 u
/?;J1z:  
annual statement 年度报表；年度决算表 ~BI! l  
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 3e^'mT  
annuitant 年金受益人 -f(<2i  
annuity 年金 gBd~:ZUa  
annuity contract 年金合约 _NbhWv  
annuity on human life 人寿年金 |qibO \_  
antecedent debt 先前的债项 V3\}]5  
ante-dated cheque 倒填日期支票 +G!;:o  
anticipated expenditure 预期开支 )#cGePA  
anticipated net profit 预期纯利 _Q\u-VN*hv  
anticipated revenue 预期收入 BQ~&gy{  
anti-inflation measure 反通货膨胀措施 v{U1B
 
anti-inflationary stance 反通货膨胀立场 =(5}0}j  
apparent deficit 表面赤字 b@[5xv\J  
apparent financial solvency 表面偿债能力 ~x+24/qT  
apparent partner 表面合伙人 _P]k6z+  
application for personal assessment 个人入息课税申请书 >Gxu8,_;  
application of fund 资金应用 @/?$ZX/e[  
application to release as liquidator and to destruct the books of accounts and documents pM@0>DVi  
申请免除清盘人职务及毁灭帐簿与文件 :3*0o3C/  
appointed actuary 委任精算师 aw0xi,Jz  
appointed auditor 委任核数师；委任审计师 #+P)X_i`  
appointed trustee 委任的受托人 ?DJ,YY9P  
appointer 委任人 s|8_R;  
apportioned pro rata 按比例分摊 x"PMi[4  
apportionment 分配；分摊 N &vQis  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ((_v>{  
apportionment formula 分摊方程式 4T#Z[B[  
apportionment of estate duty 遗产税的分摊 TWQ{, B  
appraisal 估价；评估 <H!;/p/S  
appreciable growth 可观增长 *W<g%j-a  
appreciable impact 显着影响 P1QGfp0-J  
appreciable increase 可观增长 UBy:W^\g  
appreciation 增值；升值 8c'E  
appreciation against other currencies 相对其他货币升值 Sb
pO<8}8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ibl==Irk  
appreciation tax 增值税 `L}Irt}  
appropriation 拨款；拨用；拨付 W?auY_+P  
appropriation account 拨款帐目 YJrZ  
Appropriation Bill 拨款法案 #bLeK$  
appropriation-in-aid system 补助拨款办法 )kNyl@m  
approved assets 核准资产 +xtR`Y"  
approved basket stock 认可一篮子证券 "7a;Apq*  
approved budget 核准预算 rB%acTCz=[  
approved charitable donation 认可慈善捐款 !ly]{DTmm  
approved charitable institution 认可慈善机构 LaiUf_W#X  
approved currency 核准货币；认可货币 re}P  
approved estimates 核准预算 -{fbZk&A  
approved estimates of expenditure 核准开支预算 uU00ZPS*G[  
approved overseas insurer 核准海外保险人 X<"W@  
approved overseas trust company 核准海外信托公司 %7rWebd-  
approved pooled investment fund 核准汇集投资基金 t%<d}QuHW  
approved provident fund scheme 认可公积金计划 zc-.W2"Hu  
approved provision 核准拨款 J;BG/VI1  
approved redeemable share 核准可赎回股份 +hS}msu'  
approved regional stock 认可地区性证券 :ITz\m  
approved retirement scheme 认可退休金计划 eJ!a8
 
approved subordinated loan 核准附属贷款 D8Vb@5MW  
arbitrage 套戥；套汇；套利 T
|[o  
arbitrageur 套戥者；套汇者 jW+L0RkX  
arbitrary amount 临时款项 mYzq[p_|j  
arrangement 措施；安排；协定 _nj?au(@`Y  
arrears 欠款 %@jv\J  
arrears of pay 欠付薪酬 Iih~rWJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~8EG0F;t  
articles of association 组织章程；组织细则；组织章程细则 C'}8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l2!4}zI2  
ascertainment of profit 确定利润 m/0t; cx  
"Asia Clear" “亚洲结算系统” dKyX70Zy9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 e]{X62]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 aKC3T-  
Asian Development Fund [ADF] 亚洲发展基金 b9(
[)8  
Asian dollar bond 亚洲美元债券 S\jN:o#b  
Asian dollar market 亚洲美元市场 scUWI"  
Asian dollar rate 亚洲美元利率 =X2E
F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 rm4j8~Ef  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Y&5h_3K;<  
asked price 沽盘；喊价；索价；卖方报价 8a1G0HRQ  
assessable income 应评税入息 a8%/Xwr~  
assessable loss 应评税亏损 5X-cDY*|  
assessable profit 应评税利润 '%RYo#  
assessable value 应评税值 _dq.hW7  
assessed profit 估定利润 =`
rESb[  
assessed value 经评估价值 d&0^AvM@  
assessment 评税；评定；估价；评税单 ^@`dsll  
assessment number 评税编号；估价编号 HtIM8z#/  
assessment of additional tax 补加税评税 /5_!Y>W  
assessment of performance 业绩评估；实绩评价 RxkcQL/Le  
Assessor 评税主任 c>r0N[  
asset price bubbles 资产价格泡沫 .)mw~3]  
asset-backed securities 具资产保证的证券 j=d@Ih*  
assets accretion 资产增值 3&-BO%i
 
assets and liabilities 资产与负债 "Gxf[6B  
assets betterment statement 资产递增表；资产改进表 q$s0
zqV5  
assets lending 实物放款；有抵押贷款 gKS0!U  
assets of the company passing on the death 死者去世时转移的公司资产 lG;sDR|)(  
assets pledged as security for liabilities 用作负债抵押的资产 nMXSpX>!|  
assets portfolio 资产投资组合 [ua{qJ9  
assets price 资产价格 ]pr;ME<M{  
assets quality 资产质素 nQvv'%v0  
assets realization 资产变现 %c(':vI#  
assets refinancing arrangement 资产再集资安排 hun/H4f|  
assets securitization 资产证券化 z@biX  
assets situated outside Hong Kong 在香港以外地方的资产 I"9S  
assets stripping 削减资产；拆卖资产 !UlG!820  
assets value 资产值 *B`wQhB%  
assignee 承让人 jQ_j#_Vle  
assignment 转让；转让书；转让契 ?!~CX`eMZ  
assignment of interest 权益转让 (_E<?  
assignment of letters patent and trade mark 专利证书及商标转让 #f~#38_  
assignment of property 物业转让；物业转让书 vh+IhGi  
assignment right 转让权 T.aY{Y  
assignor 转让人 h5ST`jZ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 aBT|Q@Y.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X'WbS  
associate member 附属会员 'zZN]P  
associated body corporate 相联法人团体 q!9SANTx  
associated company 相联公司；联属公司 Ry0n_J:7  
associated corporation 相联法团 !["WnF{5eC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] H{`S/>)[   
公认会计师公会〔英国〕 m>?OjA!  
Association of Futures Exchange Brokers 香港期货经纪协会 2bfKD'!aH  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4?,N;Q  
association of underwriters 承保人组织 +=^10D  
assumption of control 接管 'cT R<LVo  
assurance 担保；保险；转易；转易书 3
ePG=^K^  
assurance of interest 权益的转易 L*1C2EL/q  
at 19XX price 按一九ＸＸ年价格计算 `(EY/EsY  
at a discount 按赔价计算；按贴水价格计算；打折扣  &jf:7y  
at a premium 按溢价计算；按升水价格计算 ~k4S~!(U0  
at call 通知付款；按通知 ,)nO  
at constant market price 按固定市价计算 PygaW&9Z|d  
at constant price 按固定价格计算 Lu6!W  
at cost 按成本计算 WeE>4>^  
at current market price 按当时市价计算；按现时市价计算 ,Rk
;*MEMJ  
at current price 按当时价格计算；按现时价格计算 ">lu8F  
at factor cost 按要素成本计算；按生产要素成本计算 ;2-,Xzz8  
at money-of-the-day price 按付款当日价格计算 '$PiyM|V  
at or better 按指定或较佳价位〔买卖指令〕 Qhsh{muw(  
at par 按面值计算；平价 Y:oL  
at sight 见票即付 CbA!  
at the close 按收市盘 9#iu#?*B  
at the opening 按开市盘 diGPTV-?$  
attestation 见证；见证条款 ub6=
^`>h  
at-the-money option 平价期权 ;dNKe.`Dg  
attorney 受权人；受托代表人 cRK1JxU
 
attornment 新拥有人承认书 [GX5jD#  
attributable profit 可归属利润
JVFn=Mw  
attributable share value 可归属股份价值 _1f!9ghT\  
Auckland Stock Exchange 奥克兰证券交易所 \SS1-UbL  
auction 拍卖 egxh  
auctioneer 拍卖商 sM
E3s-  
audit 审计；核数 U`D/~KJ{Y  
Audit Commission 审计署 N)03{$WM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] $uF}GP_)  
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〕 >Q#_<IcI  
audit review 帐目审查 lzN\~5a}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lW1Al>dW<  
audited account 审计帐目；经审计的帐目 Mk7,:S  
audited annual account 经审计的周年帐目 kcVEE)zb  
audited balance sheet 经审计的资产负债表 0p:FAvvNI  
auditor 核数师；核数主任；审计师 ?k]^?7GN  
auditor's certificate 核数师证明书；审计师证明书 pM=@  
auditor's report 核数师报告；审计师报告 <V#9a83JP  
Aussie bond 澳元债券 ds,NNN<HW  
austerity budget 紧缩预算 9sifc<za  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0{j]p^'<  
Australia All Ordinaries Index 澳洲所有普通股票指数 u1xCn\  
Australian Dollar [AUD] 澳元 0~Z>}(  
Australian Options Market 澳大利亚期权市场 &p%0cjg"Q  
Australian Securities Commission 澳洲证券事务监察委员会 yf*^Y74  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hW6og)x  
Australian Stock Exchange 澳大利亚证券交易所 &xo,49`!  
Austrian Schilling [ATS] 奥地利先令 |?hNl2m  
authentication 认证；鉴证 F$7>q'#  
authority to purchase 委托购买证；委购书 a_P8!pk+5  
authorization 认可；核准；授权；授权书 >}%  
authorization by direction 指示授权 7,ysixY  
authorization by instruction 指令授权 9^,MC&eb  
authorization by warrant 令状授权
V)72]p  
authorization of unit trust 单位信托的认可 j BS$xW  
authorized agent 指定代理人 w xKlBx7  
authorized capital 法定资本 Jw)Uk< \  
authorized clerk 出市员 YD_hg#=n  
authorized dealer 认可交易商 $014/IB  
authorized financial institution 认可财务机构 /-)\$T1d  
authorized fund 认可基金 *JDQaWzBd  
authorized fund house 获授权的基金公司；认可基金公司 P3UU~w+s  
authorized institution 认可机构 f^b.~jXSR}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 z'Atw"kA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t<wjS|4  
authorized insurer 获授权保险人；获认可承保人 (-viP  
authorized investment 特准投资项目 X?&(i s  
authorized person 获授权人 (`\ DDJ[  
authorized representative 获授权代表 }lt5!u~}  
authorized share capital 法定股本 jT>G8}h  
automated quotation system 自动报价系统 vg[A/$gLM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Zvz Zs  
自动交易系统〔香港期货交易所有限公司〕 Jw3VWc ]]  
automatic adjustment mechanism 自动调整机制 7yM=$"'d  
automatic adjustment system 自动调整系统 ~(OG3`W!  
Automatic Clearing House 自动票据交换所 {Z0(V"Q  
automatic exchange rates accumulation system 自动化汇率累集系统 Is1P,`*!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^)oBa=jL4  
automatic teller machine [ATM] 自动柜员机 $`,10uw  
autopay 自动转帐 *;cvG?V  
available assets 可用资产 *:S_v.Y3"  
available fiscal reserve 现存财政储备 $p:RnH\H1  
available profit 可用利润 vy&'A$ H  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 sG{fxha  
average 平均；平均数；海损 V>D8l @  
average basic salary 平均基本薪金 4eH:eCZze  
average consumer expenditure 平均消费开支；一般消费开支 @h7)M:l  
average cost 平均成本 P/i{_r
 
average cost of land production 增辟土地平均成本 hOZ:r =%  
average daily turnover 平均每日成交额 O*0%AjT
6  
average daily wage rate 平均每日工资率 c\A 4-08  
average expenditure pattern 平均开支模式 \PReQ|[ah  
average growth rate 平均增长率 +~xY}  
average net fixed assets 固定资产平均净值 'u@,,FFz[K  
average of relatives 相对价格平均数 gQ90>
P:  
average price 平均价格 >NLG"[\  
average propensity to consume 平均消费倾向；一般消费倾向 rlxZ,

]ul  
average propensity to save 平均储蓄倾向；一般储蓄倾向 w5fVug/;P  
average rate 平均率 hOFC8g  
average revenue 平均收入；平均收益 O0^m_  
average stock 平均库存；平均存货 )Y4;@pEU  
average yearly rent 平均年租 9o
%k [n  
avoidance of double taxation 避免双重课税 e1cqzhI=nA  
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 r2ZSkP.  
F*u"LTH  
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