一些有用的会计术语(也不知道发的地方对不对)A

A: QoT3;<r}  
A share Ａ股；甲类股份  Gh)sw72  
abatement of tax 减税；减扣免税额 gW6G+  
ABN AMRO Bank N.V. 荷兰银行 0gwm gc/#  
above-the-line expenditure 线上项目支出；经常预算支出 ?d>P
+).  
above-the-line receipt 线上项目收入；经常预算收入 "2#-xOCO  
ABSA Asia Limited 南非联合亚洲有限公司 n!l./>N  
absolute change 绝对数值变更 \GbHS*\+  
absolute expenditure 实际开支 tpNtoqg_$  
absolute guideline figure 绝对准则数字 &.+n L  
absolute interest 绝对权益 s{1Deek=  
absolute order of discharge 绝对破产解除令 `PQ?8z|  
absolute profit margin 绝对利润幅度 niBjq#bJi  
absolute value 实值；绝对值 |%2/I>o  
absolutely vested interest 绝对既得权益 =,>TpE  
absorbed cost 已吸收成本；已分摊成本 'Ec:l(2Ec  
absorption 吸收；分摊；合并 @~!-a s7  
absorption rate 吸收率；摊配率；分摊率 6`s%%v  
ACB Finance Limited 亚洲商业财务有限公司 v3hQv)j)  
acceptable form of reciprocity 合理的互惠条件 St~SiTJU  
acceptable rate 适当利率；适当汇率 M3jv aI  
acceptance agreement 承兑协议 E1{
:z"  
acceptance for honour 参加承兑 H/p-YtY  
acceptor 承兑人；接受人；受票人 O#Zs3k  
acceptor for honour 参加承兑人 xZ S\#{  
accident insurance 意外保险 iXG>j.w{79  
Accident Insurance Association of Hong Kong 香港意外保险公会 V. bH$@ej  
accident insurance scheme 意外保险计划 #iRyjD  
accident year basis 意外年度基准 @o3R`ZgC]\  
accommodation 通融；贷款 c
:@OX[##  
accommodation bill 通融票据；空头票据 ]9KQP-p'  
accommodation party 汇票代发人 cAKoPU>U  
account balance 帐户余额；帐户结余 v0hfY   
account book 帐簿 }`<>$2b  
account collected in advance 预收款项 >XXMIz:  
account current book 往来帐簿 q
j3bt_F!x  
account of after-acquired property 事后取得的财产报告 lEYT{  
account of defaulter 拖欠帐目 <<W.x)#:  
account payable 应付帐款 MWn L#!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mSk :7ozZ  
account receivable 应收帐款 v]`A_)[  
account receivable report 应收帐款报表 \:_.N8"  
account statement 结单；帐单；会计财务报表 Y#SmZ*zok  
account title 帐户名称；会计科目 'wB H
uq  
accountant's report 会计师报告 K9I,Q$&xX  
Accountant's Report Rules 会计师报告规则 pw<q?q%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [oU+b(  
Accounting Arrangements 《会计安排》 yf#%)-7(  
accounting basis 会计基础 M::IE
|h  
accounting by Official Receiver 破产管理署署长呈交的帐目 C)KtM YA,  
Accounting Circular 《会计通告》 XoxR5arj  
accounting class 会计类别 e`Zg7CaDd  
accounting date 记帐日期；会计结算日期 f5=t*9_-[  
accounting for money 款项核算 ?D~SHcBaN  
Accounting Officer 会计主任 io+7{B=u$  
accounting period 会计报告期；会计期 nnd-pf-  
accounting policy 会计政策；会计方针 1{Alj27  
accounting practice 会计惯例 4_m /_Z0x  
accounting principle 会计准则 ]|$$:e^U9  
accounting record 会计记录 Z1V'NJI+  
accounting report 会计报告 z?t(+^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O[hbu![  
Accounting Society of China 中国会计学会 @DQ"vFj6<  
accounting statement 会计报表 !k>H e*M}P  
accounting system 会计制度；会计系统 Lx:N!RDw  
accounting transaction 会计事项；帐务交易 lPFdQ8M  
accounting treatment 会计处理 J6["j  
accounting year 会计年度 jC Kt;lj  
accretion 增值；添加 Rvz.
ym:F  
accrual 应计项目；应累算数目 i[t=@^|  
accrual basis 应计制；权责发生制 4 _U,-%/  
accrual basis accounting 应计制会计；权责发生制会计 I_6` Z 0  
accrue 应累算；应计
j]?0}Z*  
accrued benefit 应累算利益 );uZ4PNK/?  
accrued charges 应计费用 6U>jU[/  
accrued cumulative preference share dividend 应累算的累积优先股股息 |YGiATD4DG  
accrued expenses 应累算费用 Bbt8fJA~  
accrued interest payable 应付利息；应计未付利息 +}-W.H%`0  
accrued interest receivable 应收利息；应计未收利息 76i rb!-  
accrued right 累算权益 W$t}3Ru  
accruing profit 应累算的利润 xu?QK6D:  
accumulated fiscal reserve 累积财政储备 [A..<[  
accumulated profit 累积利润；滚存溢利 |phWK
^  
accumulated reserve 累积储备 (Y.$wMB  
accumulation of surplus income 累积收益盈余 <<2b2?aS`  
acquired assets 既得资产 {!g.255+  
acquisition 收购；购置；取得 V\M!]Nnxr  
acquisition cost 购置成本 >ya-  
acquisition expenses 购置费用 vs0H^L  
acquisition of 100% interest 收购全部股权 ma-Y'  
acquisition of control 取得控制权 pTX'5   
acquisition of fixed assets 购置固定资产 Ze
sD(  
acquisition of shell “买壳” k+R?JWC:  
acquisition price 收购价 yxP?O@(  
act of God 天灾 BL
5
 
acting partner 执事合伙人 \IZ
4(Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Tvx8l m'  
active partner 积极参与的合伙人 vYt:}$AE  
active trading 交投活跃 9c;lTl^4;  
actual circulation 实际流通 {
5tEsv  
actual cost 实际成本 +#I~#CV!  
actual expenditure 实际开支；实际支出 TnU$L3k  
actual income 实际入息；实际收入；实际收益 ^)IL<S&h  
actual market 现货市场 "g:&Ge*X  
actual price 现货价；实际价格 F",abp!  
actual profit 实际利润 7fzyD  
actual quotation 实盘；实际价位；实际报价 POg0=32  
actual year basis 按实际年度计算 5 EuJ  
actuals 实货 PKM$*_LcGI  
actuarial investigation 精算调查 pnA]@FW  
actuarial principle 精算原则 WmVw>.]@~  
actuarial report 精算师报告 n#4J]Z@  
Actuarial Society of Hong Kong 香港精算学会 0l1]QD+Gc5  
actuarial valuation 精算师估值 ,WDAcQ8\  
actuary 精算师 muX4Y1M_  
ad referendum agreement 暂定协议；有待覆核的协定 
hYZ:" x  
ad valorem duty 从价税；按值征税 Dw ;vDK  
ad valorem duty system 从价税制 rU^ghF  
ad valorem fee 从价费 cf!k 9x9Z  
ad valorem tariff 从价关税 Cm}UWX  
additional allowance 额外免税额 &CmkNm_B  
additional amount for unexpired risk 未过期风险的额外款额 GN;XB b]w  
additional assessable profit 补加应评税利润 =i5:*J  
additional assessment 补加评税 UuqnL{  
additional commitment 额外承担 ~\}EROb<  
additional commitment vote 额外承担拨款 Q fyERa\rb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c3!|h1h/v  
additional dependent parent allowance 供养父母额外免税额 'sQO0611S  
additional provision 额外拨款 pH:|G  
additional stamp duty 附加印花税 &?`&X=Q  
additional tax 补加税罚款；补加税款 i|^`gly  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :lQjy@J  
adjudged bankrupt 被裁定破产 .z>." `  
adjudicated bankrupt 裁定破产人 WAa1H60VkS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 w@ylRq  
adjudication of bankruptcy 裁定破产；宣告破产 kJeOlO[  
adjudication of insolvency 裁定无力偿还债务 U1|4vd9  
adjusted actual 经调整的实数；调整后的实数 c^WBB$v  
adjusted current assets 经调整的流动资产；调整后的流动资产 %=<NqINM[  
adjusted figure 经调整的数字；调整后的数额 ?jm2|:  
adjusted liabilities 经调整的负债；调整后的负债 8oH54bFp  
adjusted loss 经调整的亏损；调整后的亏损 3<lhoD  
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 kZ[yv  
adjusted profit 经调整的利润；调整后的利润 Ng39D#_
)  
adjusted surplus 经调整的盈余额；调整后的盈余额 f
EiEfu  
adjusted value 经调整的价值；调整后的价值 +;iesULXn  
adjustment 调整；修订；理算〔保险〕 :(p rx   
adjustment centre 调剂中心 <({eOh5N  
adjustment lag 调整过程的时间差距；调整时差 {]Iu">*
 
adjustment mechanism 调整机制 fvM3.P  
adjustment of loss 亏损调整 j<P%Uy+  
adjustment process 调整过程；调整程序 Odtck9
L  
adjustment range 调整幅度 ,k
!f`  
administered exchange rate 受管制汇率 1V3J:W#;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yaYt/?|  
administration expenses 行政费用 >`|uc  
administration fee 手续费；行政费 &2]D+aL|h  
administration in bankruptcy 破产管理 GO3YXO33  
administration order 遗产管理令 *-LU'yM6Yh  
administrator 管理人；遗产管理人 y8S6ZtA}2  
administrator of the estate 遗产管理人 q<uLBaL_]r  
admission of debt 债项承认书 <
~X6D?  
admission of proof 接纳债权证明 eRy'N|'  
advance 放贷款项；垫付款项；预支款项；预付款项 GWZXRUc  
advance account 暂支帐目；预付款帐户 ^k<$N  
advance compensation 预付补偿金 RWQW/Gwx  
advance from shareholder 股东垫款  Q<ExfJm  
advance pending reimbursement 预支以待日后付还 Xgc\O08  
advanced economy 先进经济体系 mT~>4xi0  
advancement 预付；预付财产 *AQbXw]w  
advances warrant 垫款令 P1>X5:  
advancing 贷出 8Xzx;-&4  
adverse balance 逆差 ;1k0o.3  
adverse exchange 逆汇 }t-|^mY>  
advertisement addressed to shareholders 在报章刊登的致股东通告 wSyu^KDz  
advice for collection 托收通知书 qTMz6D!Q  
advice of drawing 提款通知书；汇票通知书 ujqktrhuLb  
advice of payment 付款通知 p% %Y^=z  
Advisory Committee [Securities and Futures Commission] Qu\l$/  
谘询委员会〔证券及期货事务监察委员会〕 64X#:t+  
Advisory Committee on Diversification 经济多元化谘询委员会 c
qyh#uWe  
affidavit 誓章；遗产申报誓章 3A}8
?  
affidavit of no receipt 述明无收款的誓章 Du4#\OK  
affiliate 联号；联营公司；附属公司 FN`kSTm*0!  
affiliated company 附属公司；联号；联营公司 1CVaGD^r{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r3vj o(  
affordability 负担能力 =F[,-B~  
African Development Bank [AfDB] 非洲开发银行 2=M!lB *  
after-acquired property 事后取得的财产 =~m"TQv  
after-hours dealing 市后交易 -XG$ 0  
after-tax profit 税后盈利；税后利润；税后溢利 , tj7'c$0  
agency agreement 代理协议 L^
s;kkB  
agency expenses 代理机构的开支 8J1.(Mwb?  
agency fee 代理费 bK1`a{  
Agency Law 《代理法》 \bSHBTK  
agent 代理人；承销人 V=MZOj6  
agent of company 公司代理人 =I}V PxhE7  
agent's fee 代理人费；经纪费 \^LR5S&  
aggregate 总计；总数；总体数字 ZSt ww{Z
 
aggregate amount 总款额；总额 B8Zd#.6]  
aggregate assets and liabilities 总体资产与负债 *
bSG48W("  
aggregate at constant price 按固定价格计算的总体数字 ~At.V+  
aggregate demand 总需求 'oL[rO~j  
aggregate gross position 总持仓量 Li^!OHro.  
aggregate limit 总限额 c6)zx b  
aggregate of salaries tax 合计薪俸税 kxwm08/|f  
aggregate performance 总体表现；总体业绩 97dI4t<  
aggregate supply 总体供应 'Jr*oru  
aggregate surplus 总盈余 !|c5@0Wr  
aggregate total 整体总额 2wsZ&y%  
aggregate value 总值；合计价值 Vp^sER  
aggregated basis 合计基准 H,~In2Z  
aggregated net chargeable income 合计应课税入息实额 5&@U
T  
aggregation 合并计算；合计；总和 +0 |0X {v  
aggregation of incomes of husband and wife 夫妇入息合并计算 }TL"v|ny6;  
aggregation of property 财产的总和 Tou~U[V+  
agio 差价；贴水 FCJ(D!  
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》 3U$fMLx]k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Oh4WYDyT  
《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》 F[Sat;Sll  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dtl<  
《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》 ,jcp"-5#j  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ttVSgKAsm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 BIyG[y?qO  
agreement for a settlement 授产协议 o2jB~}VMl  
agreement for assignment 转让协议 '=* 5C{  
agreement for sale 售卖协议；买卖协议 Ft!~w#&-  
agreement for sale and purchase 买卖协议 59 Y=VS
 
agreement for the payment of interest 支付利息协议 ;gV8f{X{Z  
agreement for the repayment of money 还款协议 9E?>B3t^  
agreement of reinsurance 再保险协议 iW~f  
Agricultural Bank of China 中国农业银行 _Z2)e*(  
air passenger departure tax 飞机乘客离境税 e5KF~0`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Sn&%epi  
airport tax 机场税 Y|nTc.A  
alcohol duty 酒精税 eqCB2u"Jq  
alienation 让与；让渡；转让 R"([Y#>m  
alimony 生活费；赡养费 }2o
J  
All Ordinaries Index [AOI] 所有普通股指数 O9)8a]  
all risks 全险；综合险 N*>; '  
All Sales Record for Stock Market 《股票市场成交报告》 `<~P>  
Allied Capital Resources Limited 新联财务有限公司 q%9oGYjvQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _*I6O$/>  
allocation letter 拨款信件 1Tr=*b %f  
allocation of fund 分配款项；预留款项 %b6wo?%*  
allocation of profit 利润分配；溢利分配 \_bX2Lg  
allocation warrant 拨款令 Njjeg9f  
allotment 分配；配股 /p"R}&z  
allotment notice 股份配售通知；配股通知 RA/yvr  
allotment of shares 股份分配 4*X$Jle|  
allowable 可获宽免；免税的 .X1niguXH  
allowable business loss 可扣除的营业亏损 V485Yn!$(  
allowable expenses 可扣税的支出 MsQS{ok+  
allowance 免税额；津贴；备抵；准备金 LJ3UB  
allowance for debts 债项的免税额 DI[Ee?  
allowance for depreciation by wear and tear 耗损折旧免税额 (p!AX
<=z  
allowance for funeral expenses 殡殓费的免税额 -<=<T@,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wf1DvsJQl  
allowance for repairs and outgoings 修葺及支出方面的免税额 DYK|"@  
allowance to debtor 给债务人的津贴 ^XVa!s,d  
alteration of capital 资本更改 $*R9LPpk+  
alternate trustee 候补受托人 ZrS!R[  
amalgamation 合并 .Oh$sma1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yl%F<5  
ambit of charges 征税范围；收费范围 ,#loVLy  
amended valuation 经修订的估值 .*"IJD9  
American Commodities Exchange 美国商品交易所 &ii =$4"R  
American Express Bank Limited 美国运通银行 ^pa).B.`T  
American Stock Exchange 美国证券交易所 _Hk`e}}  
amortization 摊销 yI<'J^1C[  
amount due from banks 存放银行同业的款项 I|H mbTXa  
amount due from banks abroad 存放海外银行同业的款项 i,T{SV  
amount due from holding companies 控股公司欠款 N0PX
<$y  
amount due from local banks 存放本港银行同业的款项 YeJdkt  
amount due to banks 银行同业的存款 p4 PFoFo2  
amount due to banks abroad 海外银行同业的存款 ZT#G
:a  
amount due to holding companies 控股公司存款 nv]64mL3  
amount due to local banks 本港银行同业的存款 [bXZPIz;j  
amount due to outport banks 外埠银行同业的存款 >2/zL.O  
amount for note issue 发行纸币的款额 Fu$sfq  
amount of bond 担保契据的款额 'P#I<?vB  
amount of consideration 代价款额 *TkABUL  
amount of contribution 供款数额
04t_  
amount of indebtedness 负债款额 u 36;;z  
amount of principal of the loan 贷款本金额 S\m]ze  
amount of rates chargeable 应征差饷数额 D=Y HJ>-wB  
amount of share capital 股本额 jBbc$|O4SY  
amount of sums assured 承保款额 \ PqV|
 
amount of variation 变动幅度 B?'ti{p A9  
amount of vote 拨款数额 RJSgts "F  
amount payable 应付款额 #Uu"olX7  
amount receivable 应收款额 @gOgs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VK#zmEiB  
analysis 分析 qxx.f58H  
ancillary risk 附属风险 }f}&|Vap  
annual account 周年帐目；周年帐目报表；年度决算；年结 l-rnDl  
annual accounting date 年结日期 9'M_tMm5  
annual allowance 每年免税额；年积金；年度津贴；年津 }1wuH  
annual balance 年度余额 L z  
annual disposable income 每年可动用收入 VbYapPu4b!  
annual estimates 周年预算 _?"J.
i  
annual fee 年费 yrX]w3kr%  
annual general meeting 周年大会 K]l)z* I  
annual growth rate 年增率；每年增长率 plq\D.C  
annual long-term supplement 长期个案每年补助金 q8J/tw?%v  
annual pensionable emolument 可供计算退休金的年薪 b+>godTi_  
annual report 年报 a=R-F!P)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;D:v@I$I  
annual return 周年报表；周年申报表；每年报税表格 nj  
Annual Return Rules 《周年报表规则》 4]GyuY  
annual review of consumer prices 每年消费物价回顾 
KVCS(oN  
annual roll-forward basis 逐年延展方式 "x11 YM{F  
annual salary 年薪 $&!U&uMt  
annual statement 年度报表；年度决算表 Tp7?:YY|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;Mz]uk  
annuitant 年金受益人 5tL6R3  
annuity 年金 *QX$Mo^E  
annuity contract 年金合约 iu'yB  
annuity on human life 人寿年金 LFC k
6 R  
antecedent debt 先前的债项 !IS,[  
ante-dated cheque 倒填日期支票 vhC"f*  
anticipated expenditure 预期开支 ?m6E@.{  
anticipated net profit 预期纯利 ]2jnY&a5  
anticipated revenue 预期收入 G r)+O  
anti-inflation measure 反通货膨胀措施 ]rS+v^@QH  
anti-inflationary stance 反通货膨胀立场 C1J'. !  
apparent deficit 表面赤字 -_3.]o/J  
apparent financial solvency 表面偿债能力 b%BwGS(z  
apparent partner 表面合伙人 :vjbuqN]  
application for personal assessment 个人入息课税申请书 {~S
R>I3sv  
application of fund 资金应用 |*b8-a8<  
application to release as liquidator and to destruct the books of accounts and documents "'Q:%_;  
申请免除清盘人职务及毁灭帐簿与文件 ]x|sTKv2  
appointed actuary 委任精算师 @."R9s  
appointed auditor 委任核数师；委任审计师 /%)J+K)  
appointed trustee 委任的受托人 ~VK
w%WK  
appointer 委任人 `PL!>oa(8  
apportioned pro rata 按比例分摊 QS_u<B
 
apportionment 分配；分摊 o,-@vp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GCoqKE  
apportionment formula 分摊方程式 ])`F$S  
apportionment of estate duty 遗产税的分摊 H4N==o  
appraisal 估价；评估 D+V^nCcx%  
appreciable growth 可观增长 8Y9mB#X  
appreciable impact 显着影响 ]q j%6tz  
appreciable increase 可观增长 L2$%h1  
appreciation 增值；升值 l},%g%}iMU  
appreciation against other currencies 相对其他货币升值 p82qFzq#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R?W8l5CIk  
appreciation tax 增值税 j{vzCRa>8  
appropriation 拨款；拨用；拨付 Q|>y2g!  
appropriation account 拨款帐目 D"MNlm  
Appropriation Bill 拨款法案 VioVtP0  
appropriation-in-aid system 补助拨款办法 mXr)lA  
approved assets 核准资产 &zZSWNW  
approved basket stock 认可一篮子证券 #ua#$&p  
approved budget 核准预算 46vz=# ,6L  
approved charitable donation 认可慈善捐款 <1y%ch;  
approved charitable institution 认可慈善机构 C8?/$1|RL  
approved currency 核准货币；认可货币 0V^?~ex  
approved estimates 核准预算 #E#70vWp\O  
approved estimates of expenditure 核准开支预算 -+L1Hid.7  
approved overseas insurer 核准海外保险人 4&\m!s  
approved overseas trust company 核准海外信托公司 @*oi1
_q  
approved pooled investment fund 核准汇集投资基金 TzOf&cs/r  
approved provident fund scheme 认可公积金计划 tFGLqR%/  
approved provision 核准拨款 "Xm'(c(  
approved redeemable share 核准可赎回股份 N5_v}<CN  
approved regional stock 认可地区性证券 Kl*##qw!  
approved retirement scheme 认可退休金计划 G/y< bPQ  
approved subordinated loan 核准附属贷款 GXAcyOV  
arbitrage 套戥；套汇；套利 3laSPih[.  
arbitrageur 套戥者；套汇者 PtHT>  
arbitrary amount 临时款项 7(jt:V6V  
arrangement 措施；安排；协定 a}wB7B;,g  
arrears 欠款 w4OVfTlN  
arrears of pay 欠付薪酬 K46\Rm_:B;  
arrears of revenue 逾期未收税款；逾期未收的帐项 g$<@!  
articles of association 组织章程；组织细则；组织章程细则 qRU8uu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {M=tw  
ascertainment of profit 确定利润 {f!mm3'2v  
"Asia Clear" “亚洲结算系统” mBNa;6w?{*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3y@'p(}Az  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z#F2<*+Pe  
Asian Development Fund [ADF] 亚洲发展基金 FOZqN K  
Asian dollar bond 亚洲美元债券 ^}WeBU  
Asian dollar market 亚洲美元市场 @g{=f55  
Asian dollar rate 亚洲美元利率 u+Li'Ug  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 d.{RZq2cp  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1:,aFp>qr  
asked price 沽盘；喊价；索价；卖方报价 mJT7e  
assessable income 应评税入息 ua0k)4|  
assessable loss 应评税亏损 Sh"} c2  
assessable profit 应评税利润 w,\Ua&>4  
assessable value 应评税值 "^u|vCqw  
assessed profit 估定利润 s~GO-v7  
assessed value 经评估价值 k -SUp8}g  
assessment 评税；评定；估价；评税单 Dr;@)  
assessment number 评税编号；估价编号 w}'E]y2.  
assessment of additional tax 补加税评税
xQN](OKG  
assessment of performance 业绩评估；实绩评价 |h.he_B+7  
Assessor 评税主任 XpM#0hm  
asset price bubbles 资产价格泡沫 Abj`0\  
asset-backed securities 具资产保证的证券 Bdq/Ohw|!  
assets accretion 资产增值 7_JK2  
assets and liabilities 资产与负债 )q#b^( v  
assets betterment statement 资产递增表；资产改进表  @]A4{  
assets lending 实物放款；有抵押贷款 ;1BbRnCr  
assets of the company passing on the death 死者去世时转移的公司资产 4b4nFRnH  
assets pledged as security for liabilities 用作负债抵押的资产 D3I;5m`_  
assets portfolio 资产投资组合 nGRF<2!  
assets price 资产价格 7OT}V}iP  
assets quality 资产质素 3i7n"8\$  
assets realization 资产变现 Jx'p\*  
assets refinancing arrangement 资产再集资安排 =Y89X6  
assets securitization 资产证券化 8Uc#>Ae'_  
assets situated outside Hong Kong 在香港以外地方的资产 5H<rI?  
assets stripping 削减资产；拆卖资产 N^)L@6  
assets value 资产值 r|&qXb x  
assignee 承让人 fx9c1h9s  
assignment 转让；转让书；转让契 {dA#r>z\1  
assignment of interest 权益转让 5:O"T  
assignment of letters patent and trade mark 专利证书及商标转让 gllXJM^ -  
assignment of property 物业转让；物业转让书 }lWEbQ)(!  
assignment right 转让权 -PxA~((g
5  
assignor 转让人 4).q+{#k  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #MI}KmH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ')go/y`YK  
associate member 附属会员 ];IUiS1  
associated body corporate 相联法人团体 KSLyU1W  
associated company 相联公司；联属公司 p#3P`I>ZrT  
associated corporation 相联法团 lGs fs(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %[RLc[pB  
公认会计师公会〔英国〕 pTcm2-J  
Association of Futures Exchange Brokers 香港期货经纪协会 wJ+"JQY.J+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x3)qK6,\  
association of underwriters 承保人组织 hMi[MB7~  
assumption of control 接管 a?@j`@]ZR~  
assurance 担保；保险；转易；转易书 kRG-~'f%`  
assurance of interest 权益的转易  37{mhU  
at 19XX price 按一九ＸＸ年价格计算 \p.ku%{  
at a discount 按赔价计算；按贴水价格计算；打折扣 $NqT={
!  
at a premium 按溢价计算；按升水价格计算 MvObx'+  
at call 通知付款；按通知 V" I+E  
at constant market price 按固定市价计算 QarA.Ne~  
at constant price 按固定价格计算 RM,r0Kv17Y  
at cost 按成本计算 z
X(p\NU  
at current market price 按当时市价计算；按现时市价计算 X1$0'usS  
at current price 按当时价格计算；按现时价格计算 cp[k[7XGD  
at factor cost 按要素成本计算；按生产要素成本计算 _t3n<  
at money-of-the-day price 按付款当日价格计算 I,.>tC  
at or better 按指定或较佳价位〔买卖指令〕 xez~Yw2  
at par 按面值计算；平价 Io| 72W}rg  
at sight 见票即付 y\Zx{A[  
at the close 按收市盘 8j8FQ!M  
at the opening 按开市盘 3TO$J  
attestation 见证；见证条款 3<?#*z4]_  
at-the-money option 平价期权 I lvjS^j  
attorney 受权人；受托代表人 <0pBu7a  
attornment 新拥有人承认书 O7:JG[tR*  
attributable profit 可归属利润 Haiuf
)a  
attributable share value 可归属股份价值 #m|AQr|  
Auckland Stock Exchange 奥克兰证券交易所 6f0 WN  
auction 拍卖 Q;SMwCB0M  
auctioneer 拍卖商 HJM-;C](  
audit 审计；核数 ]*Zg(YA
 
Audit Commission 审计署 jF{zcYU  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Z&YW9de@  
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〕 jFnq{Lt  
audit review 帐目审查 9V("K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A{Pp`*l  
audited account 审计帐目；经审计的帐目 $5|/X&"O)/  
audited annual account 经审计的周年帐目 D24@lZ`g~  
audited balance sheet 经审计的资产负债表 e<>(c7bF  
auditor 核数师；核数主任；审计师 HBeOK  
auditor's certificate 核数师证明书；审计师证明书 D.4=4"qMi  
auditor's report 核数师报告；审计师报告 zR">'bM:  
Aussie bond 澳元债券 9 *Q/3|
 
austerity budget 紧缩预算 b4i=eI8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^#p Su  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,H\EPmNHK  
Australian Dollar [AUD] 澳元 We_/:=  
Australian Options Market 澳大利亚期权市场 |h@'~c  
Australian Securities Commission 澳洲证券事务监察委员会 79=w]y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o|(-0mWBQA  
Australian Stock Exchange 澳大利亚证券交易所 ~8RN  
Austrian Schilling [ATS] 奥地利先令 (Z;-u+ }.  
authentication 认证；鉴证 Q]A;VNx  
authority to purchase 委托购买证；委购书 O$LvHv!  
authorization 认可；核准；授权；授权书 [@_}BZk  
authorization by direction 指示授权 !ai, \  
authorization by instruction 指令授权 ;)~loa1\  
authorization by warrant 令状授权 m^%[  
authorization of unit trust 单位信托的认可 0k0y'1SL  
authorized agent 指定代理人 D?;$:D"  
authorized capital 法定资本 Jah~h44&  
authorized clerk 出市员 p.n+m[  
authorized dealer 认可交易商 TnCN2#BO  
authorized financial institution 认可财务机构 l+Uy  
authorized fund 认可基金 :
6./yj(  
authorized fund house 获授权的基金公司；认可基金公司 k7W7S`H  
authorized institution 认可机构 X~G!{TT_x6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &%$r3ePwc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2mWW0txil  
authorized insurer 获授权保险人；获认可承保人 `)/G5 fB  
authorized investment 特准投资项目 /T!S)FD\/v  
authorized person 获授权人 |#Z:v1]"  
authorized representative 获授权代表 '/J}T -,Z  
authorized share capital 法定股本 a$l  
automated quotation system 自动报价系统 +K])&}Dw  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] inBBU[Sl  
自动交易系统〔香港期货交易所有限公司〕 g,@0 ;uVq  
automatic adjustment mechanism 自动调整机制 +x\b- '  
automatic adjustment system 自动调整系统 ng;,;o.  
Automatic Clearing House 自动票据交换所 lrPiaSO`I  
automatic exchange rates accumulation system 自动化汇率累集系统 ^?VYE26  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :)S
Li  
automatic teller machine [ATM] 自动柜员机 0jF~cV  
autopay 自动转帐 !g-|@W  
available assets 可用资产 %tT&/F  
available fiscal reserve 现存财政储备 ! jm>  
available profit 可用利润 oDXUa5x  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gT22!  
average 平均；平均数；海损 a=+qR:wT  
average basic salary 平均基本薪金 k,LeBCqGcb  
average consumer expenditure 平均消费开支；一般消费开支 : 2Ho  
average cost 平均成本 7loIX Qw  
average cost of land production 增辟土地平均成本 !'Q/9%g  
average daily turnover 平均每日成交额 |<t"O  
average daily wage rate 平均每日工资率 prV:Kq;O  
average expenditure pattern 平均开支模式 za`  
average growth rate 平均增长率 @2yi%_]h  
average net fixed assets 固定资产平均净值 sk.<|-(o  
average of relatives 相对价格平均数 SxdH%agM  
average price 平均价格 /pt%*;H  
average propensity to consume 平均消费倾向；一般消费倾向 \cP\I5IW:s  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8%nb1CA  
average rate 平均率 .^6"nnfA#
 
average revenue 平均收入；平均收益 2;VggPpT  
average stock 平均库存；平均存货 Z?kLAhy!  
average yearly rent 平均年租 C: @T5m
 
avoidance of double taxation 避免双重课税 WLma)L`L  
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 k>I[U}h  
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