一些有用的会计术语(也不知道发的地方对不对)A

A: 6 <`e]PT  
A share Ａ股；甲类股份 K$GQc"  
abatement of tax 减税；减扣免税额 XYD-5pG  
ABN AMRO Bank N.V. 荷兰银行 J#j3?qrxu  
above-the-line expenditure 线上项目支出；经常预算支出 Q(Q?L5  
above-the-line receipt 线上项目收入；经常预算收入 7LM&3mA<  
ABSA Asia Limited 南非联合亚洲有限公司 Gg GjB
t  
absolute change 绝对数值变更 -R1;(n)  
absolute expenditure 实际开支 gaNe\  
absolute guideline figure 绝对准则数字 _,v?rFLE  
absolute interest 绝对权益 tI^[|@,  
absolute order of discharge 绝对破产解除令 )mI>2<Z!  
absolute profit margin 绝对利润幅度 Wi5Dl=  
absolute value 实值；绝对值 Isvb;VT9L  
absolutely vested interest 绝对既得权益 N}[!QE  
absorbed cost 已吸收成本；已分摊成本 T*Ge67  
absorption 吸收；分摊；合并 4JXvP1`  
absorption rate 吸收率；摊配率；分摊率 w'_|X&@H  
ACB Finance Limited 亚洲商业财务有限公司 fWWB]h  
acceptable form of reciprocity 合理的互惠条件 m+7%]$  
acceptable rate 适当利率；适当汇率
ts_|7Ev  
acceptance agreement 承兑协议 xT* 3QwK  
acceptance for honour 参加承兑 K
hv}q.)F  
acceptor 承兑人；接受人；受票人 ME!P{ _/  
acceptor for honour 参加承兑人 F4"bMN  
accident insurance 意外保险 d:vc)]M>f{  
Accident Insurance Association of Hong Kong 香港意外保险公会 xL<c/B`-:  
accident insurance scheme 意外保险计划 ^?\|2H  
accident year basis 意外年度基准 9An\uH)mL  
accommodation 通融；贷款 U6wy^!_X9  
accommodation bill 通融票据；空头票据 ]Lg~I#/#  
accommodation party 汇票代发人 t>LSP$  
account balance 帐户余额；帐户结余 ~#VDJ[Z  
account book 帐簿 P*}aeu&lnD  
account collected in advance 预收款项 [g:cG  
account current book 往来帐簿 2*cc26o  
account of after-acquired property 事后取得的财产报告 #u+qV!4  
account of defaulter 拖欠帐目 s:_j,/H0A}  
account payable 应付帐款 pmurG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2h]CZD4  
account receivable 应收帐款 [4bE"u  
account receivable report 应收帐款报表 %|:j=/_  
account statement 结单；帐单；会计财务报表 ,CPAS}kS  
account title 帐户名称；会计科目 ez%:>r4  
accountant's report 会计师报告 ?dv-`)S&  
Accountant's Report Rules 会计师报告规则 ~Al3Dv9x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .q:6F*,1M  
Accounting Arrangements 《会计安排》  @e\ @EW  
accounting basis 会计基础 lfd-!(tXD  
accounting by Official Receiver 破产管理署署长呈交的帐目 T%Cj#J&L  
Accounting Circular 《会计通告》 ?UIW&*h}  
accounting class 会计类别 Z5P4 H  
accounting date 记帐日期；会计结算日期 =TzJgx  
accounting for money 款项核算 pV\>?  
Accounting Officer 会计主任 Z-_Xt^N  
accounting period 会计报告期；会计期 7B5b +  
accounting policy 会计政策；会计方针 PBEi"`i  
accounting practice 会计惯例 aR@+Qf  
accounting principle 会计准则 Pf?&ys6  
accounting record 会计记录 CK|AXz+EN  
accounting report 会计报告 ^5?|Dj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 car|&b
 
Accounting Society of China 中国会计学会 ]mNsG0r6  
accounting statement 会计报表 }.WO=IZ  
accounting system 会计制度；会计系统 =(P$P  
accounting transaction 会计事项；帐务交易 =b1 y*?  
accounting treatment 会计处理 aMkuyqPf{  
accounting year 会计年度 ySDo(EI4  
accretion 增值；添加 N'l
2$8  
accrual 应计项目；应累算数目 7)2Q  
accrual basis 应计制；权责发生制 Rg46V-"d,@  
accrual basis accounting 应计制会计；权责发生制会计 Ly2!(,FB.  
accrue 应累算；应计 9`VY)"rJ  
accrued benefit 应累算利益 :9x]5;ma  
accrued charges 应计费用 i-p,x0th  
accrued cumulative preference share dividend 应累算的累积优先股股息 }y J,&N'p  
accrued expenses 应累算费用 p0l.f
`B  
accrued interest payable 应付利息；应计未付利息 VQ2'a/s  
accrued interest receivable 应收利息；应计未收利息 M$>Nd6,@N  
accrued right 累算权益 aZa1eE  
accruing profit 应累算的利润 $[Nf?`f(t_  
accumulated fiscal reserve 累积财政储备 )"{}L.gC6  
accumulated profit 累积利润；滚存溢利 }vgM$o  
accumulated reserve 累积储备 +;pw^QB  
accumulation of surplus income 累积收益盈余 pzQc UG  
acquired assets 既得资产 nox-)e  
acquisition 收购；购置；取得 saQo]6#  
acquisition cost 购置成本 vgg)f~  
acquisition expenses 购置费用 ,+C?UW  
acquisition of 100% interest 收购全部股权 w}(pc}^U  
acquisition of control 取得控制权 =,qY\@fq  
acquisition of fixed assets 购置固定资产 iYw1{U  
acquisition of shell “买壳” O*]}0*CT  
acquisition price 收购价 q;f L@L@-  
act of God 天灾 'gD./|Z0  
acting partner 执事合伙人 QK#qW-49O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 I3sf
O
U  
active partner 积极参与的合伙人 `fJ;4$4  
active trading 交投活跃 +<V$G/"  
actual circulation 实际流通 BNr%Q:Q  
actual cost 实际成本 z^4+Un  
actual expenditure 实际开支；实际支出 5 I#-h<SG  
actual income 实际入息；实际收入；实际收益 gXn`!  
actual market 现货市场 2,Z@<  
actual price 现货价；实际价格 K$:btWSm  
actual profit 实际利润 >){}nlQf  
actual quotation 实盘；实际价位；实际报价 M_cm,|FF  
actual year basis 按实际年度计算 4@mJEi{  
actuals 实货 IkA~+6UY  
actuarial investigation 精算调查 W>&*.3{
v  
actuarial principle 精算原则 6L Fhhl^  
actuarial report 精算师报告 Uqj$itqUQ  
Actuarial Society of Hong Kong 香港精算学会  =>Qd  
actuarial valuation 精算师估值 i=rA;2>  
actuary 精算师 ;yjw(OAI*  
ad referendum agreement 暂定协议；有待覆核的协定 | "M1+(k7  
ad valorem duty 从价税；按值征税 Ytqx0  
ad valorem duty system 从价税制 Hl{ul'o  
ad valorem fee 从价费 g_>E5z.  
ad valorem tariff 从价关税 n
? =O@yq  
additional allowance 额外免税额 {3K]Q=  
additional amount for unexpired risk 未过期风险的额外款额 OH]45bd &7  
additional assessable profit 补加应评税利润 4W E)2vkS  
additional assessment 补加评税 $ER$|9)KD  
additional commitment 额外承担 I)r6*|mz  
additional commitment vote 额外承担拨款 e85E+S%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MAX?,-x  
additional dependent parent allowance 供养父母额外免税额 KZ65#UVX  
additional provision 额外拨款 gF293Ez  
additional stamp duty 附加印花税 q%]5/.J  
additional tax 补加税罚款；补加税款 +R{~%ZTK  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .>_%12>  
adjudged bankrupt 被裁定破产 opzlh@R 3  
adjudicated bankrupt 裁定破产人 vJ 28A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 XMxm2-%olP  
adjudication of bankruptcy 裁定破产；宣告破产 M9~'dS'XI  
adjudication of insolvency 裁定无力偿还债务 f= }!c*l"  
adjusted actual 经调整的实数；调整后的实数 **1=|aa:  
adjusted current assets 经调整的流动资产；调整后的流动资产 GlJOb|WOX  
adjusted figure 经调整的数字；调整后的数额 Dd, &a  
adjusted liabilities 经调整的负债；调整后的负债 XI`s M~'  
adjusted loss 经调整的亏损；调整后的亏损 B_8JwMJu3  
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 2'Kh>c2  
adjusted profit 经调整的利润；调整后的利润 Zk|PQfi+  
adjusted surplus 经调整的盈余额；调整后的盈余额 )`gxaT>&l  
adjusted value 经调整的价值；调整后的价值 H3iYE~^#  
adjustment 调整；修订；理算〔保险〕 {S@, ,  
adjustment centre 调剂中心 h+YPyeAs  
adjustment lag 调整过程的时间差距；调整时差 !g|[A7<|  
adjustment mechanism 调整机制 :qShP3^  
adjustment of loss 亏损调整 =t~]@?]1D  
adjustment process 调整过程；调整程序  N PqO b  
adjustment range 调整幅度 |GPYbxzc  
administered exchange rate 受管制汇率 i_`Po%   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ia{t/IX\[  
administration expenses 行政费用 20Jlf?  
administration fee 手续费；行政费 zpNt[F?~1  
administration in bankruptcy 破产管理 ]'>jw#|h  
administration order 遗产管理令 jsKKg^g  
administrator 管理人；遗产管理人 I.SMn,N  
administrator of the estate 遗产管理人 $0~1;@`rQ6  
admission of debt 债项承认书 LJ z6)kz  
admission of proof 接纳债权证明 1NrNTBI@  
advance 放贷款项；垫付款项；预支款项；预付款项 EVLDP\w{  
advance account 暂支帐目；预付款帐户 *rV{(%\m  
advance compensation 预付补偿金 v!n|X7  
advance from shareholder 股东垫款 N];K  
advance pending reimbursement 预支以待日后付还 p"*xyex  
advanced economy 先进经济体系 cb. -AlqQ  
advancement 预付；预付财产 *W 04$N  
advances warrant 垫款令 lm+s5}*%o  
advancing 贷出 )! kl:  
adverse balance 逆差 sYk#XNH  
adverse exchange 逆汇 !9V; 8g  
advertisement addressed to shareholders 在报章刊登的致股东通告 VP
Vg\K{  
advice for collection 托收通知书 o?#-Tkb  
advice of drawing 提款通知书；汇票通知书 n%QWs1 b  
advice of payment 付款通知 K&-uW_0  
Advisory Committee [Securities and Futures Commission] j~9![s!  
谘询委员会〔证券及期货事务监察委员会〕 w`=XoYQl~*  
Advisory Committee on Diversification 经济多元化谘询委员会 #??[;xjs!  
affidavit 誓章；遗产申报誓章 T7Ju7_q}  
affidavit of no receipt 述明无收款的誓章 ,WoV)L'?  
affiliate 联号；联营公司；附属公司 "b)EH/s  
affiliated company 附属公司；联号；联营公司 $o)}@TC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8ddBQfCY  
affordability 负担能力 qR%as0;  
African Development Bank [AfDB] 非洲开发银行 H5jk#
^FD  
after-acquired property 事后取得的财产 LW
!4KA]  
after-hours dealing 市后交易 yhnPS4DC  
after-tax profit 税后盈利；税后利润；税后溢利 {t]8#[lo  
agency agreement 代理协议 &$~irI  
agency expenses 代理机构的开支 yi-0CHo  
agency fee 代理费 :/>Zky8,k  
Agency Law 《代理法》 {aU|BdATI  
agent 代理人；承销人 F"' (i  
agent of company 公司代理人 T w1&<S  
agent's fee 代理人费；经纪费 wRX#^;O9?>  
aggregate 总计；总数；总体数字 [l~G7u.d  
aggregate amount 总款额；总额 DTdqwe6pi  
aggregate assets and liabilities 总体资产与负债 <J}JYT  
aggregate at constant price 按固定价格计算的总体数字 j5~~%  
aggregate demand 总需求 8\?H`NN  
aggregate gross position 总持仓量 Z:,`hW*A6  
aggregate limit 总限额 }+)q/]%  
aggregate of salaries tax 合计薪俸税 h=kC3ot\  
aggregate performance 总体表现；总体业绩 4`+R |"4  
aggregate supply 总体供应 =&: |a$C  
aggregate surplus 总盈余 %."w]fy>P  
aggregate total 整体总额 \@{TF((Y  
aggregate value 总值；合计价值 idjk uB(6  
aggregated basis 合计基准 v++&%  
aggregated net chargeable income 合计应课税入息实额 &IG*;$c!  
aggregation 合并计算；合计；总和 ,OMdLXr  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?MSV3uODb  
aggregation of property 财产的总和 Jgq#m~M6  
agio 差价；贴水 wS|hc+1  
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》 hSj@<#b>F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Zb<D%9  
《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》 *qr>x8OGp  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *c(YlfeZ#  
《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》 $+U6c~^^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <Iil*
\SC  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r#J_;P{U  
agreement for a settlement 授产协议 pMf ?'l  
agreement for assignment 转让协议 {?}^HW9{  
agreement for sale 售卖协议；买卖协议 5'|W
(yR}  
agreement for sale and purchase 买卖协议 ;[:IC^9fv  
agreement for the payment of interest 支付利息协议 .k,,PuP
  
agreement for the repayment of money 还款协议 *(Z\"o!  
agreement of reinsurance 再保险协议 GgtYO
4,  
Agricultural Bank of China 中国农业银行 Vf$$
e)  
air passenger departure tax 飞机乘客离境税 E>u U6#v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 wF*9%K'E  
airport tax 机场税 "9NWsy}<c  
alcohol duty 酒精税 K}Q:L(SSr\  
alienation 让与；让渡；转让 Fj`K$K?  
alimony 生活费；赡养费 #9HX"<5  
All Ordinaries Index [AOI] 所有普通股指数 M>{*PHze0  
all risks 全险；综合险 K d{o/R  
All Sales Record for Stock Market 《股票市场成交报告》 xi)$t#K"  
Allied Capital Resources Limited 新联财务有限公司 7T(&DOGZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @E"lN  
allocation letter 拨款信件
/1xBZfrN  
allocation of fund 分配款项；预留款项 ]i>,oxBWe  
allocation of profit 利润分配；溢利分配 tLP Er@  
allocation warrant 拨款令 _C,9c7K4  
allotment 分配；配股 `r %lB  
allotment notice 股份配售通知；配股通知 P!XO8X 1F  
allotment of shares 股份分配 Ggbz  
allowable 可获宽免；免税的 R}D[ z7  
allowable business loss 可扣除的营业亏损 kR8,E6Up  
allowable expenses 可扣税的支出 5?f!hB|6  
allowance 免税额；津贴；备抵；准备金 xO4""/
n  
allowance for debts 债项的免税额 oE,TA2  
allowance for depreciation by wear and tear 耗损折旧免税额 1So`]N4  
allowance for funeral expenses 殡殓费的免税额 R.YUUXT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sg4(@>  
allowance for repairs and outgoings 修葺及支出方面的免税额 64Tb,AL_  
allowance to debtor 给债务人的津贴 ?gMq:[XN  
alteration of capital 资本更改 y-~_W 6\  
alternate trustee 候补受托人 Bc'Mj=>;  
amalgamation 合并 +DE;aGQ.z?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7ab'q&Y[  
ambit of charges 征税范围；收费范围 _SMi`ie#  
amended valuation 经修订的估值 ^-"tK:{  
American Commodities Exchange 美国商品交易所 r,:acK  
American Express Bank Limited 美国运通银行 hG272s2  
American Stock Exchange 美国证券交易所 \:2z!\iP`  
amortization 摊销 tY#Zl 54~{  
amount due from banks 存放银行同业的款项 27}0
  
amount due from banks abroad 存放海外银行同业的款项 XI,=W  
amount due from holding companies 控股公司欠款 O.{
  
amount due from local banks 存放本港银行同业的款项 6lUC$B Y  
amount due to banks 银行同业的存款 7/)0{B4U'  
amount due to banks abroad 海外银行同业的存款 $h5QLN   
amount due to holding companies 控股公司存款 J.]`l\

 
amount due to local banks 本港银行同业的存款 %Nx,ZD@  
amount due to outport banks 外埠银行同业的存款 ``>z8t[ks  
amount for note issue 发行纸币的款额 X(Z(cY(  
amount of bond 担保契据的款额 @S6@pMo,  
amount of consideration 代价款额 KWM}VZY:Z  
amount of contribution 供款数额 Q
m_;o(  
amount of indebtedness 负债款额 Zu94dF
P  
amount of principal of the loan 贷款本金额 j' b0sve|?  
amount of rates chargeable 应征差饷数额 {e0(M*u  
amount of share capital 股本额 /L./-92NH4  
amount of sums assured 承保款额 Y&bO[(>1  
amount of variation 变动幅度 2#s8Dxt  
amount of vote 拨款数额 ?6h~P:n.  
amount payable 应付款额 0IBQE  
amount receivable 应收款额 UUF]45t>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v@{VQVx  
analysis 分析 e7plL^^`  
ancillary risk 附属风险 B;2#Sa.  
annual account 周年帐目；周年帐目报表；年度决算；年结 =,X*40=  
annual accounting date 年结日期 KDj/
S-S  
annual allowance 每年免税额；年积金；年度津贴；年津 PzustC|  
annual balance 年度余额 BnaI30-  
annual disposable income 每年可动用收入  \+:`nz3m  
annual estimates 周年预算 \ rKUPI\  
annual fee 年费 cg9*+]rc  
annual general meeting 周年大会 :SY,;..3e  
annual growth rate 年增率；每年增长率 ^)h&s*  
annual long-term supplement 长期个案每年补助金 -z%->OUu  
annual pensionable emolument 可供计算退休金的年薪 KEf1GU6s  
annual report 年报 ;j+*}|!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +-|}<mq  
annual return 周年报表；周年申报表；每年报税表格 XD80]@\za  
Annual Return Rules 《周年报表规则》 9Q\RCl_1  
annual review of consumer prices 每年消费物价回顾 n(CM)(ozU  
annual roll-forward basis 逐年延展方式 U~dqxR"Q  
annual salary 年薪 6P)DM  
annual statement 年度报表；年度决算表 b;NVvc(  
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 D}UgC\u  
annuitant 年金受益人 1K'cT\aFm  
annuity 年金 "~Zdv}^xS  
annuity contract 年金合约 md|I?vk  
annuity on human life 人寿年金 }vg|05L  
antecedent debt 先前的债项 uO1^nK  
ante-dated cheque 倒填日期支票 7p>T6jK)  
anticipated expenditure 预期开支 r>.l^U9hJ  
anticipated net profit 预期纯利 Qh*}v!3Jo  
anticipated revenue 预期收入 YdUcO.V  
anti-inflation measure 反通货膨胀措施 Mky^X,r  
anti-inflationary stance 反通货膨胀立场 - b`
  
apparent deficit 表面赤字 BgY|v [M&  
apparent financial solvency 表面偿债能力 Dj6^|R$z&  
apparent partner 表面合伙人 vFeR)Ox's  
application for personal assessment 个人入息课税申请书 GH&5m44  
application of fund 资金应用 KIKIag#  
application to release as liquidator and to destruct the books of accounts and documents ^==Tv+T9U  
申请免除清盘人职务及毁灭帐簿与文件 JOs kf(  
appointed actuary 委任精算师 {wO.nOB  
appointed auditor 委任核数师；委任审计师 <vu~EY0.  
appointed trustee 委任的受托人 `,4YPjk^  
appointer 委任人 2EO9IxIf  
apportioned pro rata 按比例分摊 +U?73cYN  
apportionment 分配；分摊 E,ooD3$h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i+lq:St  
apportionment formula 分摊方程式 G;USVF-'K  
apportionment of estate duty 遗产税的分摊 0T0I<t  
appraisal 估价；评估 qLw^Qxo  
appreciable growth 可观增长 -iFFXESVX  
appreciable impact 显着影响 *z_`$Y
  
appreciable increase 可观增长 =FdFLrx~l  
appreciation 增值；升值 MYR\W*B'b  
appreciation against other currencies 相对其他货币升值 x@:98P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ec}9R3 m  
appreciation tax 增值税 qoW$Iw*q)B  
appropriation 拨款；拨用；拨付 A;f)`i0l,  
appropriation account 拨款帐目 NGEE'4!i7T  
Appropriation Bill 拨款法案 n7zM;@{7  
appropriation-in-aid system 补助拨款办法 -^8Oj
Gat  
approved assets 核准资产 = \K/ulZo  
approved basket stock 认可一篮子证券 |:u5R%  
approved budget 核准预算 x}x)h3e  
approved charitable donation 认可慈善捐款 )*7{%Ilq  
approved charitable institution 认可慈善机构 4`7~~:W!M5  
approved currency 核准货币；认可货币 [$fB]7A  
approved estimates 核准预算 ?DnQU"_$  
approved estimates of expenditure 核准开支预算 )]Sf|@K]  
approved overseas insurer 核准海外保险人 PTTUI
  
approved overseas trust company 核准海外信托公司 9<"F3F0|  
approved pooled investment fund 核准汇集投资基金 Urksj:N  
approved provident fund scheme 认可公积金计划 nFro#qx  
approved provision 核准拨款 ?q0a^c?A^  
approved redeemable share 核准可赎回股份 uwt29  
approved regional stock 认可地区性证券 M
3dUGM  
approved retirement scheme 认可退休金计划 ZvK3Su)f1  
approved subordinated loan 核准附属贷款 T>&dPVmG,  
arbitrage 套戥；套汇；套利 u!fZ>kS  
arbitrageur 套戥者；套汇者 6.a>7-K}%  
arbitrary amount 临时款项 ^{NN-  
arrangement 措施；安排；协定 VRHS 4  
arrears 欠款 x_l8&RIB*  
arrears of pay 欠付薪酬 nppSrj?  
arrears of revenue 逾期未收税款；逾期未收的帐项 ZT,auSX  
articles of association 组织章程；组织细则；组织章程细则 PAVlZ}kj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }R:oWR  
ascertainment of profit 确定利润 ]n$ v ^  
"Asia Clear" “亚洲结算系统” 5cl^:Ua  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V=+p8nE0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TaKCN  
Asian Development Fund [ADF] 亚洲发展基金 "`'+@KlE  
Asian dollar bond 亚洲美元债券 ur]WNk8bN  
Asian dollar market 亚洲美元市场 UY:Be8C A  
Asian dollar rate 亚洲美元利率 WJ 'lYl0+7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 dLf ;g}W  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 TBHd)BhI.  
asked price 沽盘；喊价；索价；卖方报价 0
eOdE+  
assessable income 应评税入息 'SIc2H  
assessable loss 应评税亏损 U)3?&9H  
assessable profit 应评税利润 kjSzuqB  
assessable value 应评税值 mmMiA@
0  
assessed profit 估定利润 Q1H.2JXr  
assessed value 经评估价值 %
5BSXAc  
assessment 评税；评定；估价；评税单 [yRqSB  
assessment number 评税编号；估价编号 c|4_nT 2  
assessment of additional tax 补加税评税 s GrI%3[e"  
assessment of performance 业绩评估；实绩评价 (8em5  
Assessor 评税主任 9AD0|,g  
asset price bubbles 资产价格泡沫 .0|_J|{  
asset-backed securities 具资产保证的证券 i_I`  
assets accretion 资产增值 475jmQ{q  
assets and liabilities 资产与负债 zD sV"D8  
assets betterment statement 资产递增表；资产改进表 9  I&[6}  
assets lending 实物放款；有抵押贷款 :rvBx"  
assets of the company passing on the death 死者去世时转移的公司资产 -{yG+1  
assets pledged as security for liabilities 用作负债抵押的资产 T{BGg  
assets portfolio 资产投资组合 A\ tBmL_s  
assets price 资产价格 ZV07;`I  
assets quality 资产质素 u#->?  
assets realization 资产变现 )EN,Ry  
assets refinancing arrangement 资产再集资安排 9Lqz:4}  
assets securitization 资产证券化 LBcqFvj{&  
assets situated outside Hong Kong 在香港以外地方的资产 %Wc$S]>i  
assets stripping 削减资产；拆卖资产 #4Cf-$J  
assets value 资产值 lB|.TCbW  
assignee 承让人 E/E|*6R  
assignment 转让；转让书；转让契 &(20*Vn,O  
assignment of interest 权益转让 O:dUzZR['  
assignment of letters patent and trade mark 专利证书及商标转让 7re4mrC  
assignment of property 物业转让；物业转让书 t"6u  
assignment right 转让权 /EvT%h?p  
assignor 转让人 <(us(zbk]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \<b42\a}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #|Je%t}~  
associate member 附属会员 FWS!b!#,N  
associated body corporate 相联法人团体 L_IvR 4:j~  
associated company 相联公司；联属公司 ay=f1<a  
associated corporation 相联法团 {_4zm&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B{1yMJA  
公认会计师公会〔英国〕 g;y*F;0@  
Association of Futures Exchange Brokers 香港期货经纪协会 5WtI.7r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2{L[D9c/6  
association of underwriters 承保人组织 o6r ^  
assumption of control 接管 r;fcBepO  
assurance 担保；保险；转易；转易书 az Oib=3fz  
assurance of interest 权益的转易 'EkjySZ]F{  
at 19XX price 按一九ＸＸ年价格计算 X|60W  
at a discount 按赔价计算；按贴水价格计算；打折扣 <|:$
_&(  
at a premium 按溢价计算；按升水价格计算 `iwGPG!  
at call 通知付款；按通知 cty  
at constant market price 按固定市价计算 dwm>!h  
at constant price 按固定价格计算 `h1>rP  
at cost 按成本计算 =&vRT;6  
at current market price 按当时市价计算；按现时市价计算 @Lm(bW  
at current price 按当时价格计算；按现时价格计算 {.UK{nA?sm  
at factor cost 按要素成本计算；按生产要素成本计算 ;S+"z;$m  
at money-of-the-day price 按付款当日价格计算 FFf ~Vmw  
at or better 按指定或较佳价位〔买卖指令〕 d,t
'e?  
at par 按面值计算；平价 S,C/l1s  
at sight 见票即付 OEHw%  
at the close 按收市盘 kgRgHkAH~  
at the opening 按开市盘 cHwN=mg]S  
attestation 见证；见证条款 cLMFC1=b  
at-the-money option 平价期权 t%Y}JKLR  
attorney 受权人；受托代表人 
.~4DlT  
attornment 新拥有人承认书 QST-!`]v  
attributable profit 可归属利润 [xPO'@Y  
attributable share value 可归属股份价值 mzTM&@  
Auckland Stock Exchange 奥克兰证券交易所 0a)LZp|  
auction 拍卖 DZ5h<1  
auctioneer 拍卖商 _[J>GfQd  
audit 审计；核数 /6p7k  
Audit Commission 审计署 2>inyn)S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `I5So-^&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〕 b"~Ct}6f  
audit review 帐目审查 DQ_ pLXCC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 d^XRkB:h  
audited account 审计帐目；经审计的帐目 )`m/vYKWL  
audited annual account 经审计的周年帐目 =
,LhMy  
audited balance sheet 经审计的资产负债表 `Zz;[<*<  
auditor 核数师；核数主任；审计师 :D=y<n;S+  
auditor's certificate 核数师证明书；审计师证明书 _ud!:q  
auditor's report 核数师报告；审计师报告 Eb\SK"8  
Aussie bond 澳元债券 IN!IjInaT@  
austerity budget 紧缩预算 $ ?YSAD1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %XZdz=B  
Australia All Ordinaries Index 澳洲所有普通股票指数 0I>[rxal  
Australian Dollar [AUD] 澳元 a]R1Fi0n  
Australian Options Market 澳大利亚期权市场 lQer|?#  
Australian Securities Commission 澳洲证券事务监察委员会 ,wk %)^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >2< Jb!f&  
Australian Stock Exchange 澳大利亚证券交易所 EA!I& mBq  
Austrian Schilling [ATS] 奥地利先令 \H.1I=<  
authentication 认证；鉴证 c(!{_+q"  
authority to purchase 委托购买证；委购书 5E\&O%W"  
authorization 认可；核准；授权；授权书 'FGf#l<  
authorization by direction 指示授权 8x<; AL|`  
authorization by instruction 指令授权 
gz"I=9  
authorization by warrant 令状授权 dn=g!=  
authorization of unit trust 单位信托的认可 62J-)~_  
authorized agent 指定代理人 BO-=X 78f@  
authorized capital 法定资本 3 e<sNU?  
authorized clerk 出市员 Q 1e hW  
authorized dealer 认可交易商 Kj*:G!r0.:  
authorized financial institution 认可财务机构 %%k`+nK~  
authorized fund 认可基金 k&\ 6SK/  
authorized fund house 获授权的基金公司；认可基金公司 lnRbvulH  
authorized institution 认可机构 MIWI0bnf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 z8n]6FDiE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =Ev*Q[  
authorized insurer 获授权保险人；获认可承保人 q|wwfPez7  
authorized investment 特准投资项目 R9V v*F]m@  
authorized person 获授权人 v8o{3wJ  
authorized representative 获授权代表 (]p,Z<f  
authorized share capital 法定股本 ,;-55|o\V  
automated quotation system 自动报价系统 ]abox%U=%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _l!TcH+e  
自动交易系统〔香港期货交易所有限公司〕 +;wu_CQu  
automatic adjustment mechanism 自动调整机制 <Q?X'.  
automatic adjustment system 自动调整系统 hKYA5]  
Automatic Clearing House 自动票据交换所 bcZ s+FOPd  
automatic exchange rates accumulation system 自动化汇率累集系统 BF>3CW7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z3 $3zyi  
automatic teller machine [ATM] 自动柜员机 -+=+W  
autopay 自动转帐 7\1bq&a<  
available assets 可用资产 @-Js)zcl q  
available fiscal reserve 现存财政储备 <hbxerg  
available profit 可用利润 MUU9IMFJ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dzPwlCC%-  
average 平均；平均数；海损 Z2u5n`K  
average basic salary 平均基本薪金 2kU=9W6ND  
average consumer expenditure 平均消费开支；一般消费开支 Td>Lp=0rU  
average cost 平均成本 f_GqJ7Gk]  
average cost of land production 增辟土地平均成本 N_"mC^Vx  
average daily turnover 平均每日成交额 , H_Cn1l  
average daily wage rate 平均每日工资率 1]vrpJw  
average expenditure pattern 平均开支模式 uyITUvPg[  
average growth rate 平均增长率 m;d#*}n\p  
average net fixed assets 固定资产平均净值 7'9~Kx&+  
average of relatives 相对价格平均数 Iz<}>J B  
average price 平均价格 IT_Fs|$  
average propensity to consume 平均消费倾向；一般消费倾向 Ad:)5R o  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @SV.F  
average rate 平均率 i0-zGEMB.  
average revenue 平均收入；平均收益 X}$uvB}+>  
average stock 平均库存；平均存货 [#emm
1k  
average yearly rent 平均年租 3<nd;@:-  
avoidance of double taxation 避免双重课税 %}asw/WiUa  
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 `kdP)lI `  
`_{^&W WS  
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