一些有用的会计术语(也不知道发的地方对不对)A

A: gvK"*aIj  
A share Ａ股；甲类股份 Lm.Ik
}Gli  
abatement of tax 减税；减扣免税额 hN}5u"pS  
ABN AMRO Bank N.V. 荷兰银行 z(r"JNO@  
above-the-line expenditure 线上项目支出；经常预算支出 ]svw CPu C  
above-the-line receipt 线上项目收入；经常预算收入 zM)M_L  
ABSA Asia Limited 南非联合亚洲有限公司 I>!|3ElT  
absolute change 绝对数值变更 .$OjUlzr-H  
absolute expenditure 实际开支 5 5a@)>h  
absolute guideline figure 绝对准则数字 + p'\(Z(  
absolute interest 绝对权益  @}Pw0vC  
absolute order of discharge 绝对破产解除令 s?HsUD$b  
absolute profit margin 绝对利润幅度 r@
;$V_I  
absolute value 实值；绝对值 '2j~WUEmg  
absolutely vested interest 绝对既得权益 HN^w'I'bp  
absorbed cost 已吸收成本；已分摊成本 $*wu~  
absorption 吸收；分摊；合并 FmR\`yY_,  
absorption rate 吸收率；摊配率；分摊率 lej^gxj/2  
ACB Finance Limited 亚洲商业财务有限公司 Wl?<c uw00  
acceptable form of reciprocity 合理的互惠条件 `dP? 2-Z  
acceptable rate 适当利率；适当汇率 )~G8 LZ  
acceptance agreement 承兑协议 NCp%sGBmG  
acceptance for honour 参加承兑 OfW%&LAMQ  
acceptor 承兑人；接受人；受票人 ~LSy7$rz  
acceptor for honour 参加承兑人 ,Qga|n8C  
accident insurance 意外保险 ^75pV%<%  
Accident Insurance Association of Hong Kong 香港意外保险公会 .!9Vt#  
accident insurance scheme 意外保险计划 C?bXrG\  
accident year basis 意外年度基准 m2wp m_vV#  
accommodation 通融；贷款 v)TUg0U=,  
accommodation bill 通融票据；空头票据  $.=5e3  
accommodation party 汇票代发人 &C\=!r0j^  
account balance 帐户余额；帐户结余 +~@7" |d  
account book 帐簿 tYF$#Nor#k  
account collected in advance 预收款项 K T%i,T  
account current book 往来帐簿 }`?7\\6  
account of after-acquired property 事后取得的财产报告 IwOfZuS
 
account of defaulter 拖欠帐目 #V,LNX)  
account payable 应付帐款 9{T 8M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E`U&Z  
account receivable 应收帐款 u87=q^$  
account receivable report 应收帐款报表 rGGS]^  
account statement 结单；帐单；会计财务报表 uT#Acg  
account title 帐户名称；会计科目 Z+OAs0}mV  
accountant's report 会计师报告 T<!\B]  
Accountant's Report Rules 会计师报告规则 3{6ps : w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o$*bm6o  
Accounting Arrangements 《会计安排》 Q=dw 6  
accounting basis 会计基础 Au~+Zz|mQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 A3m{jbh  
Accounting Circular 《会计通告》 wA{*W>i  
accounting class 会计类别 LNWqgIq  
accounting date 记帐日期；会计结算日期 {H/8#y4qp&  
accounting for money 款项核算 V}j%gy`  
Accounting Officer 会计主任 "tEj`eR  
accounting period 会计报告期；会计期 \z&03@Sw  
accounting policy 会计政策；会计方针 wV7@D[8  
accounting practice 会计惯例 ':5Trx  
accounting principle 会计准则 R994R@gz  
accounting record 会计记录 MYKs??]Y1  
accounting report 会计报告 "h^A]t;qe  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p`shYyE  
Accounting Society of China 中国会计学会 n U+pnkMj  
accounting statement 会计报表 = E##},N"  
accounting system 会计制度；会计系统 L.R"~3  
accounting transaction 会计事项；帐务交易 IS3e|o*]MP  
accounting treatment 会计处理 oUnq"]  
accounting year 会计年度 -Y5YCY!`  
accretion 增值；添加 W9:fKP  
accrual 应计项目；应累算数目 $K5ni{M;  
accrual basis 应计制；权责发生制 7[(Lrx.pM  
accrual basis accounting 应计制会计；权责发生制会计 i7Y s_8A"9  
accrue 应累算；应计 BXagSenc  
accrued benefit 应累算利益 gK&5HTo  
accrued charges 应计费用 %g2/o^c*  
accrued cumulative preference share dividend 应累算的累积优先股股息 GGYX!=]~  
accrued expenses 应累算费用 oHv{Y  
accrued interest payable 应付利息；应计未付利息 @2-Hj~  
accrued interest receivable 应收利息；应计未收利息 s|fCR  
accrued right 累算权益 1jR=h7^=  
accruing profit 应累算的利润 S.zg&  
accumulated fiscal reserve 累积财政储备 LG"BfYy6  
accumulated profit 累积利润；滚存溢利 ,AGM?&A  
accumulated reserve 累积储备 hpd(d$j  
accumulation of surplus income 累积收益盈余 .aVHd<M  
acquired assets 既得资产 6{Krw\0  
acquisition 收购；购置；取得 g6x/f<2x  
acquisition cost 购置成本 H8(0.IR  
acquisition expenses 购置费用 we6+2  
acquisition of 100% interest 收购全部股权 (CKhY~,/u  
acquisition of control 取得控制权 ,(1v
EE[9-  
acquisition of fixed assets 购置固定资产 PEOM1oY)w  
acquisition of shell “买壳” xkk@{}J\  
acquisition price 收购价 Qivf|H619  
act of God 天灾 G.A=hGw  
acting partner 执事合伙人 SaX,^_GY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lo IL{2  
active partner 积极参与的合伙人 v Ie=wf~D`  
active trading 交投活跃 __oY:d(~  
actual circulation 实际流通 9b"}CEw  
actual cost 实际成本 60
Xl.  
actual expenditure 实际开支；实际支出 [qO5~E`;  
actual income 实际入息；实际收入；实际收益 2ID*U d*  
actual market 现货市场 y@2vY[)3s  
actual price 现货价；实际价格 #U\&i`  
actual profit 实际利润 Huc3|~9  
actual quotation 实盘；实际价位；实际报价 _RA{SO  
actual year basis 按实际年度计算 j3sz*:  
actuals 实货 >x|A7iWn{,  
actuarial investigation 精算调查 r_!{!i3B  
actuarial principle 精算原则 LLXg  
actuarial report 精算师报告 Zpn*XG  
Actuarial Society of Hong Kong 香港精算学会 Y&1!Z*OL;  
actuarial valuation 精算师估值 @'k,\$/  
actuary 精算师 Q{ |+3!!'  
ad referendum agreement 暂定协议；有待覆核的协定 -$sl!%HO%  
ad valorem duty 从价税；按值征税 K#m\qitb  
ad valorem duty system 从价税制 iMOPD}`IX  
ad valorem fee 从价费 bn<I#ZH2  
ad valorem tariff 从价关税 xr7-[)3Q$  
additional allowance 额外免税额 8M".o n  
additional amount for unexpired risk 未过期风险的额外款额 ue^?/{OuT  
additional assessable profit 补加应评税利润 42b=z//;  
additional assessment 补加评税 t?Njw7  
additional commitment 额外承担 *Dd(+NI  
additional commitment vote 额外承担拨款 ]*k
P>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 
pUCEYR  
additional dependent parent allowance 供养父母额外免税额 ^^t]vojX  
additional provision 额外拨款 82^ z-t{  
additional stamp duty 附加印花税 EA%#/n  
additional tax 补加税罚款；补加税款 'AAF/9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 EDPI*@>  
adjudged bankrupt 被裁定破产 x0AqhT5}  
adjudicated bankrupt 裁定破产人 O|^6UH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4X(1  
adjudication of bankruptcy 裁定破产；宣告破产 >h/)r6  
adjudication of insolvency 裁定无力偿还债务 _^ CQ*+F  
adjusted actual 经调整的实数；调整后的实数 z$8e6*  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZPxOds1m  
adjusted figure 经调整的数字；调整后的数额 1A)wbH)  
adjusted liabilities 经调整的负债；调整后的负债 kcma/d  
adjusted loss 经调整的亏损；调整后的亏损 WL]Wu.k  
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 )M|O;~q  
adjusted profit 经调整的利润；调整后的利润 ^Xt]wl*]+  
adjusted surplus 经调整的盈余额；调整后的盈余额 fed[^wW  
adjusted value 经调整的价值；调整后的价值 `0n 7Cyed  
adjustment 调整；修订；理算〔保险〕 ]6i_d  
adjustment centre 调剂中心 Wj  
adjustment lag 调整过程的时间差距；调整时差 ^)%wq@Hi  
adjustment mechanism 调整机制 a-UD_|!  
adjustment of loss 亏损调整 I2Or& _  
adjustment process 调整过程；调整程序 7DHT)9lD/  
adjustment range 调整幅度 qI4R`P"  
administered exchange rate 受管制汇率 }{w_>!ee  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +i q+  
administration expenses 行政费用 $J;=Ux)$  
administration fee 手续费；行政费 W:;`  
administration in bankruptcy 破产管理 2\iD;Z#gM  
administration order 遗产管理令 v0H>iKh7  
administrator 管理人；遗产管理人 1VPN#Q!  
administrator of the estate 遗产管理人 Tg{dIh.Q~O  
admission of debt 债项承认书 n)wpxR  
admission of proof 接纳债权证明 #IL~0t  
advance 放贷款项；垫付款项；预支款项；预付款项 )n3biQL_  
advance account 暂支帐目；预付款帐户 4%c7#AX[T  
advance compensation 预付补偿金 B9;,A;E};  
advance from shareholder 股东垫款 9cw4tqTm  
advance pending reimbursement 预支以待日后付还 ?SsRN jeL  
advanced economy 先进经济体系 S*DBY~pZy  
advancement 预付；预付财产 [<3Q$*Ew  
advances warrant 垫款令 %8`1Li6g  
advancing 贷出 Sj]T{3mi  
adverse balance 逆差 M
Iua\:xT  
adverse exchange 逆汇 m?kIa!GM=  
advertisement addressed to shareholders 在报章刊登的致股东通告 !~$YD*"S  
advice for collection 托收通知书 Ik@Q@ T"  
advice of drawing 提款通知书；汇票通知书 gYH:EuY,  
advice of payment 付款通知 7K5
o" "  
Advisory Committee [Securities and Futures Commission] =-1^K  
谘询委员会〔证券及期货事务监察委员会〕 WSpg(\Cs  
Advisory Committee on Diversification 经济多元化谘询委员会 +D{*L0$D"  
affidavit 誓章；遗产申报誓章 ,[K)E  
affidavit of no receipt 述明无收款的誓章 n9-q5X^e>  
affiliate 联号；联营公司；附属公司 2YP"nj#  
affiliated company 附属公司；联号；联营公司 o"+&^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WY.\<$7  
affordability 负担能力 l.NkS  
African Development Bank [AfDB] 非洲开发银行 {/|8g(  
after-acquired property 事后取得的财产 nD?M;XN  
after-hours dealing 市后交易 DHujpZXQ  
after-tax profit 税后盈利；税后利润；税后溢利 X-2S*L'  
agency agreement 代理协议 /xm} ?t0U  
agency expenses 代理机构的开支 k @/SeE  
agency fee 代理费 Wp9 2sm+  
Agency Law 《代理法》 .5Z@5g`  
agent 代理人；承销人 3vGaT4TDx  
agent of company 公司代理人 z&HN>7  
agent's fee 代理人费；经纪费 Zn*CJNB  
aggregate 总计；总数；总体数字 $nd-[xV  
aggregate amount 总款额；总额 ~PS2[5yo  
aggregate assets and liabilities 总体资产与负债 cI4qgV  
aggregate at constant price 按固定价格计算的总体数字 Z=/L6Zb  
aggregate demand 总需求 gJ[q {b  
aggregate gross position 总持仓量 'r?HL;,q  
aggregate limit 总限额 MFdFZkpiV  
aggregate of salaries tax 合计薪俸税 kk\zZC <  
aggregate performance 总体表现；总体业绩 9
Nbg@5(  
aggregate supply 总体供应
TAXkfj  
aggregate surplus 总盈余 Vwh&^{Eh  
aggregate total 整体总额 qu~"C,  
aggregate value 总值；合计价值 G>{:D'#  
aggregated basis 合计基准 p$!+2=)gY  
aggregated net chargeable income 合计应课税入息实额 -9<yB  
aggregation 合并计算；合计；总和 ,tv9+n@x  
aggregation of incomes of husband and wife 夫妇入息合并计算
Ai_|)  
aggregation of property 财产的总和 Qc =lf$  
agio 差价；贴水 8!fAv$g0  
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》 hu*>B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %IH|zSr)EM  
《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》 ", Rw%_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment sT"tS>  
《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》 D!E 9@*Lf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +mQC:B7>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 G`JwAy r'  
agreement for a settlement 授产协议 yLa5tv/  
agreement for assignment 转让协议 "E[*rnsLN  
agreement for sale 售卖协议；买卖协议 = ]HJa
 
agreement for sale and purchase 买卖协议 ZzaW@6LJF  
agreement for the payment of interest 支付利息协议 ' ^L  
agreement for the repayment of money 还款协议 j]F3[gpc  
agreement of reinsurance 再保险协议 E?5B>Jer#  
Agricultural Bank of China 中国农业银行
;NVTn<Uj  
air passenger departure tax 飞机乘客离境税 uM!r|X)8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f!kdcr=/"  
airport tax 机场税 iqKfMoy5  
alcohol duty 酒精税 {^O/MMB\\%  
alienation 让与；让渡；转让 SVEA  
alimony 生活费；赡养费 lG^nT  
All Ordinaries Index [AOI] 所有普通股指数 w0%ex#lkm  
all risks 全险；综合险 ]~x/8%e76  
All Sales Record for Stock Market 《股票市场成交报告》 hE`%1j2(  
Allied Capital Resources Limited 新联财务有限公司 %|6Q7'@p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7z0uj  
allocation letter 拨款信件 WMRgf~TY=2  
allocation of fund 分配款项；预留款项 g:6}zHK  
allocation of profit 利润分配；溢利分配 ]
X;*\-  
allocation warrant 拨款令 g<0%-p  
allotment 分配；配股 LFM5W&?  
allotment notice 股份配售通知；配股通知 (IQ L`3f%  
allotment of shares 股份分配 %Bun@  
allowable 可获宽免；免税的 VqT[ca\  
allowable business loss 可扣除的营业亏损 iW%0pLn  
allowable expenses 可扣税的支出 ,7$uh):  
allowance 免税额；津贴；备抵；准备金 Dq1XZ%8  
allowance for debts 债项的免税额 3:gO7Uv  
allowance for depreciation by wear and tear 耗损折旧免税额 v@1Jhns  
allowance for funeral expenses 殡殓费的免税额 [67f;?b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hr"+0KeX  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZjbG&oc  
allowance to debtor 给债务人的津贴 uC ;PP=z  
alteration of capital 资本更改 q@yabuN@,j  
alternate trustee 候补受托人 Z42Suy  
amalgamation 合并 r\- k/0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0lq4  
ambit of charges 征税范围；收费范围 M#<fh:>  
amended valuation 经修订的估值 ZaV66Y>  
American Commodities Exchange 美国商品交易所 lSv;wwEg  
American Express Bank Limited 美国运通银行 n{NgtH\V  
American Stock Exchange 美国证券交易所 @{GxQzo  
amortization 摊销 FNRE_83  
amount due from banks 存放银行同业的款项 HQj4h]O#
 
amount due from banks abroad 存放海外银行同业的款项 a_MnQ@  
amount due from holding companies 控股公司欠款 QF6JZQh<  
amount due from local banks 存放本港银行同业的款项 F&j|Y>m  
amount due to banks 银行同业的存款 p" W0$t.  
amount due to banks abroad 海外银行同业的存款 z`{zqP:  
amount due to holding companies 控股公司存款 l]=$<  
amount due to local banks 本港银行同业的存款 EF{'J8AQ  
amount due to outport banks 外埠银行同业的存款 <g1hdF0  
amount for note issue 发行纸币的款额 yFtf~8s3  
amount of bond 担保契据的款额 T:5%sN;#O  
amount of consideration 代价款额 siZ_JJW  
amount of contribution 供款数额 L. ?dI82c  
amount of indebtedness 负债款额 gx R|S  
amount of principal of the loan 贷款本金额 W 9MZ  
amount of rates chargeable 应征差饷数额 m&c(N  
amount of share capital 股本额 Olh-(u:9+O  
amount of sums assured 承保款额 mK&9p{4#U  
amount of variation 变动幅度 6HQwL\r79  
amount of vote 拨款数额 A{T@O5ucj  
amount payable 应付款额 m|gd9m$,?  
amount receivable 应收款额 D??/=`|8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QRa6*AYm  
analysis 分析 AQU: 0  
ancillary risk 附属风险 "lb!m9F{  
annual account 周年帐目；周年帐目报表；年度决算；年结 P&,cCR>  
annual accounting date 年结日期 V!tBipX%  
annual allowance 每年免税额；年积金；年度津贴；年津 zgTi Az  
annual balance 年度余额 qnV9TeU)  
annual disposable income 每年可动用收入 >5W"a?(  
annual estimates 周年预算 pC Is+1O/  
annual fee 年费 !sWB
j'[>  
annual general meeting 周年大会 2{: J1'pC  
annual growth rate 年增率；每年增长率 ,QAp5I%3=  
annual long-term supplement 长期个案每年补助金 Y}z?I%zL  
annual pensionable emolument 可供计算退休金的年薪 Oj\mkg  
annual report 年报 *dgN
pJ 9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !Hj)S](F  
annual return 周年报表；周年申报表；每年报税表格 |^!@
  
Annual Return Rules 《周年报表规则》 bncFrzp#o  
annual review of consumer prices 每年消费物价回顾 ="E V@H?U  
annual roll-forward basis 逐年延展方式 (ZsR=:9(  
annual salary 年薪 1<e%)? G  
annual statement 年度报表；年度决算表 >7Q7H#~w  
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<k{6  
annuitant 年金受益人 h(up1
(x  
annuity 年金 2 -8:qmP(  
annuity contract 年金合约 (fb\A6  
annuity on human life 人寿年金 Lw
k-  
antecedent debt 先前的债项 BBj"}~da  
ante-dated cheque 倒填日期支票 C{^@.8:  
anticipated expenditure 预期开支 iP_Xr~w  
anticipated net profit 预期纯利 z5w|+9U  
anticipated revenue 预期收入 .q}k  
anti-inflation measure 反通货膨胀措施 %W@IB8]Vr  
anti-inflationary stance 反通货膨胀立场 nmrk-#._@9  
apparent deficit 表面赤字 8iA(:Tb  
apparent financial solvency 表面偿债能力 9hpM*wt  
apparent partner 表面合伙人 YJsi5  
application for personal assessment 个人入息课税申请书 T+!kRigN~P  
application of fund 资金应用 ?!-im*~w  
application to release as liquidator and to destruct the books of accounts and documents X.|0E87  
申请免除清盘人职务及毁灭帐簿与文件 $4,6&dw
g  
appointed actuary 委任精算师  #0H[RU?  
appointed auditor 委任核数师；委任审计师 l))IO`s=_  
appointed trustee 委任的受托人 63$m& ]x  
appointer 委任人 essW,2,rjC  
apportioned pro rata 按比例分摊 ~cwwB{  
apportionment 分配；分摊 G"wQ(6J@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O,#[m:Ejb  
apportionment formula 分摊方程式 _"`h~jB  
apportionment of estate duty 遗产税的分摊 f d5~'2  
appraisal 估价；评估 . %7A
7a  
appreciable growth 可观增长 LXl! !i%  
appreciable impact 显着影响 yK3z3"1M?  
appreciable increase 可观增长 [hbIv  
appreciation 增值；升值 pQ8+T|0x  
appreciation against other currencies 相对其他货币升值 GrC")Z|3u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }C}_ I:=C  
appreciation tax 增值税 T
667&@  
appropriation 拨款；拨用；拨付 L\DaZ(Y  
appropriation account 拨款帐目 gp2)35  
Appropriation Bill 拨款法案 {*Pp^r  
appropriation-in-aid system 补助拨款办法 JnJz{(c  
approved assets 核准资产 KYN{iaj  
approved basket stock 认可一篮子证券 ="K>yUfcFl  
approved budget 核准预算 ObzlZP r@  
approved charitable donation 认可慈善捐款 ry"zec B  
approved charitable institution 认可慈善机构 bux-t3g7+  
approved currency 核准货币；认可货币 k*^W lCZ3  
approved estimates 核准预算 #w6CL  
approved estimates of expenditure 核准开支预算 "-%H</  
approved overseas insurer 核准海外保险人 v^'~
-^s  
approved overseas trust company 核准海外信托公司 iSHl_/I<  
approved pooled investment fund 核准汇集投资基金 nrBitu,  
approved provident fund scheme 认可公积金计划 <X*8Xz
mv  
approved provision 核准拨款 -}o;Y)  
approved redeemable share 核准可赎回股份 _#B/#^a  
approved regional stock 认可地区性证券 ~O-8h0d3  
approved retirement scheme 认可退休金计划 TVA1FD
 
approved subordinated loan 核准附属贷款 O6]~5&8U.  
arbitrage 套戥；套汇；套利 gG>>ynn  
arbitrageur 套戥者；套汇者 AF6'JxG7  
arbitrary amount 临时款项 ba13^;fm#  
arrangement 措施；安排；协定 H=C;g)R  
arrears 欠款 P+h&tXZn8  
arrears of pay 欠付薪酬 67?5Cv  
arrears of revenue 逾期未收税款；逾期未收的帐项 63=m11Z4  
articles of association 组织章程；组织细则；组织章程细则 H;1}Nvvd  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;\N*iN#K  
ascertainment of profit 确定利润 $EF@x}h:A  
"Asia Clear" “亚洲结算系统” =d}3>YHS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4^&vRD,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ev $eM  
Asian Development Fund [ADF] 亚洲发展基金 5>Q)8`@E  
Asian dollar bond 亚洲美元债券 u7d]%<~'$F  
Asian dollar market 亚洲美元市场 .>n|#XK  
Asian dollar rate 亚洲美元利率 bE~
lc}%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 k7*q.20  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $'q(Z@  
asked price 沽盘；喊价；索价；卖方报价 nCU4a1rZ  
assessable income 应评税入息 L_,U*Jyo  
assessable loss 应评税亏损 jLSZ#H  
assessable profit 应评税利润 0J~4   
assessable value 应评税值 ~@JC1+  
assessed profit 估定利润 & j43DYw4  
assessed value 经评估价值 7
}k8-:a%  
assessment 评税；评定；估价；评税单 C#>C59  
assessment number 评税编号；估价编号 UZ#2*PH2E  
assessment of additional tax 补加税评税 >YLm]7v}  
assessment of performance 业绩评估；实绩评价 v
&n&i?  
Assessor 评税主任 g%trGW3{-  
asset price bubbles 资产价格泡沫 3QpTO,  
asset-backed securities 具资产保证的证券 tS$Ne7yk e  
assets accretion 资产增值 4KCxhJq  
assets and liabilities 资产与负债 L@XeAEIq  
assets betterment statement 资产递增表；资产改进表 \~PFD%]:3  
assets lending 实物放款；有抵押贷款 ?F/3]lsggT  
assets of the company passing on the death 死者去世时转移的公司资产 *rLs!/[Z_  
assets pledged as security for liabilities 用作负债抵押的资产 x<(h9tB  
assets portfolio 资产投资组合 /V&Y@j  
assets price 资产价格 kN)ev?pQ[  
assets quality 资产质素 ~6tY\6$9f
 
assets realization 资产变现 YbKW;L&Ff  
assets refinancing arrangement 资产再集资安排 a0R]hENC  
assets securitization 资产证券化 1*f
A>v  
assets situated outside Hong Kong 在香港以外地方的资产 RulIzv  
assets stripping 削减资产；拆卖资产 (yfTkBy  
assets value 资产值 q<VhP2R  
assignee 承让人 N!AFsWV  
assignment 转让；转让书；转让契 ;Peyo1  
assignment of interest 权益转让 '&d4xc  
assignment of letters patent and trade mark 专利证书及商标转让
Y~Rwsx  
assignment of property 物业转让；物业转让书 =>G A_  
assignment right 转让权 #^Y,,GA  
assignor 转让人 :"4~VDu  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 }MNm>3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 cF6|IlhO  
associate member 附属会员 =R05H2hs  
associated body corporate 相联法人团体 jKzjTn9{E  
associated company 相联公司；联属公司 s>5
 Z  
associated corporation 相联法团 >EY
0-B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o&]qjFo\m  
公认会计师公会〔英国〕 k;sUDmrO  
Association of Futures Exchange Brokers 香港期货经纪协会 @UKd0kxPN{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C1=[\c~jw  
association of underwriters 承保人组织 (k?OYz]c  
assumption of control 接管 PsLCO(26  
assurance 担保；保险；转易；转易书 c\Dv3bF  
assurance of interest 权益的转易 utr_fFu  
at 19XX price 按一九ＸＸ年价格计算 nB.p}k  
at a discount 按赔价计算；按贴水价格计算；打折扣 t.cplJF&Ue  
at a premium 按溢价计算；按升水价格计算 _3hEYeh  
at call 通知付款；按通知 mIyaoIE|$  
at constant market price 按固定市价计算 F<$&G'% H  
at constant price 按固定价格计算 3r\QLIr L8  
at cost 按成本计算 nMhc3t  
at current market price 按当时市价计算；按现时市价计算 .NKN2  
at current price 按当时价格计算；按现时价格计算 4:.M*Dz  
at factor cost 按要素成本计算；按生产要素成本计算 /SiQw7yp%  
at money-of-the-day price 按付款当日价格计算 ^N]*Zf~N?  
at or better 按指定或较佳价位〔买卖指令〕 oW6.c]Vo  
at par 按面值计算；平价 WCH>9Z>cj  
at sight 见票即付 >9 iv>  
at the close 按收市盘 KvQ9R!V  
at the opening 按开市盘 du !.j  
attestation 见证；见证条款 qVfOf\x.e  
at-the-money option 平价期权
*$QUE0  
attorney 受权人；受托代表人 5J,vH  
attornment 新拥有人承认书 \m<*3eS  
attributable profit 可归属利润 IY'S<)vOY  
attributable share value 可归属股份价值 L,i-T:Z~=  
Auckland Stock Exchange 奥克兰证券交易所 }sFHb[I &  
auction 拍卖 YW*ti|u|w  
auctioneer 拍卖商 C RNO4  
audit 审计；核数 vQ;Z 0_  
Audit Commission 审计署 4 QWHGh"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -8
]$a6`{_  
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〕 .FeEK(  
audit review 帐目审查 W+QI D/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 DD1S]m  
audited account 审计帐目；经审计的帐目 {0?

76|  
audited annual account 经审计的周年帐目 %:NI@59  
audited balance sheet 经审计的资产负债表 V{][{5SR  
auditor 核数师；核数主任；审计师 1peN@Yk2W  
auditor's certificate 核数师证明书；审计师证明书 '>Z Ou3>  
auditor's report 核数师报告；审计师报告 Q]8r72uSk  
Aussie bond 澳元债券 U-@\V1;C  
austerity budget 紧缩预算 fIu/*PFPVY  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u7S7lR"lxW  
Australia All Ordinaries Index 澳洲所有普通股票指数 (j(6%U  
Australian Dollar [AUD] 澳元 R7#B_^ $  
Australian Options Market 澳大利亚期权市场 n'SnqJ&}  
Australian Securities Commission 澳洲证券事务监察委员会 $3So`8Bm[$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^Kn}{m/3Y  
Australian Stock Exchange 澳大利亚证券交易所 u!O)\m-  
Austrian Schilling [ATS] 奥地利先令 +:b|I'S  
authentication 认证；鉴证 r_QWt1K  
authority to purchase 委托购买证；委购书 },l3N K  
authorization 认可；核准；授权；授权书 }q^CR(h (R  
authorization by direction 指示授权 |.YL2\  
authorization by instruction 指令授权 J(0c#}
d  
authorization by warrant 令状授权 .A E(D7d6  
authorization of unit trust 单位信托的认可 Yv>% 5`  
authorized agent 指定代理人 =dPrG=A  
authorized capital 法定资本 +S$x}b'5q  
authorized clerk 出市员 #<{sP0v*  
authorized dealer 认可交易商 =7a9~&|  
authorized financial institution 认可财务机构 sPut@4[S  
authorized fund 认可基金 z;T?2~g!  
authorized fund house 获授权的基金公司；认可基金公司 Gd!y,n&s  
authorized institution 认可机构 "_lSw3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?Pa5skqR  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I'JFt>]  
authorized insurer 获授权保险人；获认可承保人 `U(FdT  
authorized investment 特准投资项目 kxh $R>  
authorized person 获授权人 KcHW>IBxdv  
authorized representative 获授权代表 D ,nF0p  
authorized share capital 法定股本 LVX.stN#p  
automated quotation system 自动报价系统 C&\#{m_1B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d;K,2  
自动交易系统〔香港期货交易所有限公司〕 \]zHM.E1  
automatic adjustment mechanism 自动调整机制 u-D%: lz85  
automatic adjustment system 自动调整系统 Ay[6rU
O  
Automatic Clearing House 自动票据交换所 8/k*"^3  
automatic exchange rates accumulation system 自动化汇率累集系统 'Je;3"@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 BPW2WSm@<  
automatic teller machine [ATM] 自动柜员机 U2;_{n*g%  
autopay 自动转帐 WmeV[iI  
available assets 可用资产 {$Qw]?Yv
 
available fiscal reserve 现存财政储备 W 5-=,t  
available profit 可用利润 EsdA%`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 nBR4j?':i  
average 平均；平均数；海损 yN9/'c~  
average basic salary 平均基本薪金 Mp}U>+
8  
average consumer expenditure 平均消费开支；一般消费开支 up1kg>i%"  
average cost 平均成本 t\ ym4`"  
average cost of land production 增辟土地平均成本 *5u0`k^j  
average daily turnover 平均每日成交额 'bTtdFvJ  
average daily wage rate 平均每日工资率 q>t#5Z81  
average expenditure pattern 平均开支模式 g/eE^o~;  
average growth rate 平均增长率  Hi#hf"V  
average net fixed assets 固定资产平均净值 R,8;GS42  
average of relatives 相对价格平均数 P
9BShC5  
average price 平均价格 l4RZ!K*X_"  
average propensity to consume 平均消费倾向；一般消费倾向 $/K<hT_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "_W[X  
average rate 平均率 `ml  
average revenue 平均收入；平均收益 ?|kwYA$4o  
average stock 平均库存；平均存货 Ch>r.OfP  
average yearly rent 平均年租 )m|)cLT&  
avoidance of double taxation 避免双重课税 f]Xh7m(Gh  
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 Cs))9'cD]  
~m3Q^ue  
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