一些有用的会计术语(也不知道发的地方对不对)A

A: ?YTngIa  
A share Ａ股；甲类股份 qS{E+
)P  
abatement of tax 减税；减扣免税额 s#*T(pY  
ABN AMRO Bank N.V. 荷兰银行 [h^>Iq (Z  
above-the-line expenditure 线上项目支出；经常预算支出 DsZBhjCB  
above-the-line receipt 线上项目收入；经常预算收入 a= *qsgPGL  
ABSA Asia Limited 南非联合亚洲有限公司 pk,]yi,ZF  
absolute change 绝对数值变更 ,]UCq?YW)T  
absolute expenditure 实际开支 GIGC,zP@k  
absolute guideline figure 绝对准则数字 ,
e6}p  
absolute interest 绝对权益 //_aIp  
absolute order of discharge 绝对破产解除令 h<8.0  
absolute profit margin 绝对利润幅度 ?rG>SA>o  
absolute value 实值；绝对值 mqFo`Ee  
absolutely vested interest 绝对既得权益 c Oi:bC@  
absorbed cost 已吸收成本；已分摊成本 E=9xiS  
absorption 吸收；分摊；合并 xOAA1#  
absorption rate 吸收率；摊配率；分摊率 ]&mN~$+C  
ACB Finance Limited 亚洲商业财务有限公司 uO,9h0y0W  
acceptable form of reciprocity 合理的互惠条件 6*]g~)7`Q~  
acceptable rate 适当利率；适当汇率 q;<=MO/  
acceptance agreement 承兑协议 m5/d=k0l  
acceptance for honour 参加承兑 B"rfR_B2M#  
acceptor 承兑人；接受人；受票人 vm y?8E6+  
acceptor for honour 参加承兑人 bb]r  
accident insurance 意外保险 qB0F9[U  
Accident Insurance Association of Hong Kong 香港意外保险公会 B<p -.tv  
accident insurance scheme 意外保险计划 WzwH;!  
accident year basis 意外年度基准 [~[)C]-=  
accommodation 通融；贷款 RZg8y+jM  
accommodation bill 通融票据；空头票据 3w-0IP]<  
accommodation party 汇票代发人 $V0G[!4  
account balance 帐户余额；帐户结余 6pCQP c*A  
account book 帐簿 tin5.N)"z  
account collected in advance 预收款项 ra4$/@3n  
account current book 往来帐簿 2sryhS'(H  
account of after-acquired property 事后取得的财产报告 iE;D_m.>`O  
account of defaulter 拖欠帐目 !8V  
account payable 应付帐款 v.Y?<=E+<d  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  ~;#OQ[  
account receivable 应收帐款 RMfKM! vE  
account receivable report 应收帐款报表 :4V8Iz 71  
account statement 结单；帐单；会计财务报表 ".Q``
d&X  
account title 帐户名称；会计科目 S);SfNh%CL  
accountant's report 会计师报告 th?w&;L  
Accountant's Report Rules 会计师报告规则
{#,eD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4%s6 d,6"  
Accounting Arrangements 《会计安排》 p]-\\o}  
accounting basis 会计基础 } qf=5v  
accounting by Official Receiver 破产管理署署长呈交的帐目 f=L&>X  
Accounting Circular 《会计通告》 Q*J8`J:#^R  
accounting class 会计类别 $k|:V&6SV  
accounting date 记帐日期；会计结算日期 :p@.a
D5  
accounting for money 款项核算 4|#@41\ B  
Accounting Officer 会计主任 jrKRXS  
accounting period 会计报告期；会计期 -xXz}2S4  
accounting policy 会计政策；会计方针 :47bf<w|Y  
accounting practice 会计惯例 &# ?2zbZ  
accounting principle 会计准则 v,VCbmc  
accounting record 会计记录 TJY [s-
 
accounting report 会计报告 2`?58&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3iI 4yg  
Accounting Society of China 中国会计学会 %]m/fo4b  
accounting statement 会计报表 h'tb  
accounting system 会计制度；会计系统 abW[hp  
accounting transaction 会计事项；帐务交易 ruKm_j#J  
accounting treatment 会计处理 +=:*[JEK,U  
accounting year 会计年度 pp2,d`01[L  
accretion 增值；添加 RiPxz=kr  
accrual 应计项目；应累算数目 !)1gGXRY  
accrual basis 应计制；权责发生制 M:9 6QM~  
accrual basis accounting 应计制会计；权责发生制会计 {%"n[DLps  
accrue 应累算；应计 $q iY)RE  
accrued benefit 应累算利益 pr) `7VuKp  
accrued charges 应计费用 !G8=S'~~  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?m(]@6qa  
accrued expenses 应累算费用 s6k@WT?"^  
accrued interest payable 应付利息；应计未付利息 fK %${   
accrued interest receivable 应收利息；应计未收利息 uSl&d  
accrued right 累算权益 u3B[1Ae:K  
accruing profit 应累算的利润 YXi'^GU@  
accumulated fiscal reserve 累积财政储备 UBm L:Qv  
accumulated profit 累积利润；滚存溢利 +'ZJ]  
accumulated reserve 累积储备 !'jZ !NFO  
accumulation of surplus income 累积收益盈余 XjRk1~  
acquired assets 既得资产 Biva{'[m  
acquisition 收购；购置；取得 RI[=N:C^  
acquisition cost 购置成本 #aeKK7[  
acquisition expenses 购置费用 3!H&bOF  
acquisition of 100% interest 收购全部股权 |}-bMQ|  
acquisition of control 取得控制权 _-M27^\vV  
acquisition of fixed assets 购置固定资产 S#^2k!(|G  
acquisition of shell “买壳” 5OR2\h!XZt  
acquisition price 收购价 <?&Y_  
act of God 天灾 nhu;e}[>  
acting partner 执事合伙人 c&mLK1A6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L/Ytkag  
active partner 积极参与的合伙人 WCdl 25L#  
active trading 交投活跃 o _G,Ph!7  
actual circulation 实际流通 GI[TD?s  
actual cost 实际成本 O?=YY@j  
actual expenditure 实际开支；实际支出 D"z3SLFW{  
actual income 实际入息；实际收入；实际收益 O)jpnNz  
actual market 现货市场 A5\00O~  
actual price 现货价；实际价格 X9-WU\?UC  
actual profit 实际利润  mdtG W  
actual quotation 实盘；实际价位；实际报价 %tvP\(]h  
actual year basis 按实际年度计算 nZbINhls  
actuals 实货 W0 n?S "  
actuarial investigation 精算调查 T)Zef  
actuarial principle 精算原则 ' a>YcOw  
actuarial report 精算师报告 V`WSZ  
Actuarial Society of Hong Kong 香港精算学会 cs]h+yE  
actuarial valuation 精算师估值 pK|~G."6e  
actuary 精算师 I,lX;~xb  
ad referendum agreement 暂定协议；有待覆核的协定 u^4$<fd  
ad valorem duty 从价税；按值征税 ..K@'*u  
ad valorem duty system 从价税制 -`8pahI  
ad valorem fee 从价费 +v.<Fw2k#  
ad valorem tariff 从价关税 7G\a5  
additional allowance 额外免税额 vH?rln  
additional amount for unexpired risk 未过期风险的额外款额 #lY_XV.  
additional assessable profit 补加应评税利润
VRs|";  
additional assessment 补加评税 [pRRBMho  
additional commitment 额外承担 1`Ig A0V`"  
additional commitment vote 额外承担拨款 Ct<]('Hm(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 
KL<,avC/  
additional dependent parent allowance 供养父母额外免税额 Ym8 V)  
additional provision 额外拨款 $A;%p6PO)  
additional stamp duty 附加印花税 F%tV^$%  
additional tax 补加税罚款；补加税款 )yt_i'D}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~z kzuh  
adjudged bankrupt 被裁定破产 gJZH??b  
adjudicated bankrupt 裁定破产人 bl3?C  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $ o }  
adjudication of bankruptcy 裁定破产；宣告破产 MtD0e@  
adjudication of insolvency 裁定无力偿还债务 DuMzK%  
adjusted actual 经调整的实数；调整后的实数 (k^o[HF  
adjusted current assets 经调整的流动资产；调整后的流动资产 KbSE
=
3  
adjusted figure 经调整的数字；调整后的数额 +Zg@X.z  
adjusted liabilities 经调整的负债；调整后的负债 cF
ZcBiw  
adjusted loss 经调整的亏损；调整后的亏损 L+X:M/)  
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 )vsX (/WU  
adjusted profit 经调整的利润；调整后的利润 "OO)m](w  
adjusted surplus 经调整的盈余额；调整后的盈余额 jAcrXB*  
adjusted value 经调整的价值；调整后的价值 A`:a T{j  
adjustment 调整；修订；理算〔保险〕 W5Uw=!LdEY  
adjustment centre 调剂中心 =o5|W'>`  
adjustment lag 调整过程的时间差距；调整时差 S0' ACt`  
adjustment mechanism 调整机制 FPE%h=sw  
adjustment of loss 亏损调整 Q3I^(Ll"L  
adjustment process 调整过程；调整程序 2;w`W58  
adjustment range 调整幅度 S?[@/35)  
administered exchange rate 受管制汇率 7C9_;81_Dt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2j;9USZ p  
administration expenses 行政费用 ,(A $WT@e  
administration fee 手续费；行政费 YvG=P<_xw  
administration in bankruptcy 破产管理 TYKs2+S6  
administration order 遗产管理令 9Wv}g"KY0  
administrator 管理人；遗产管理人 (2ZkfN  
administrator of the estate 遗产管理人 [Qqomm.[\w  
admission of debt 债项承认书 6E-AfY'<  
admission of proof 接纳债权证明 RuGG3"|  
advance 放贷款项；垫付款项；预支款项；预付款项 fgoLN\  
advance account 暂支帐目；预付款帐户 6]sP"  
advance compensation 预付补偿金 WS ^,@>A  
advance from shareholder 股东垫款 f.Y [2b  
advance pending reimbursement 预支以待日后付还 TjE'X2/  
advanced economy 先进经济体系 ,rS?^"h9  
advancement 预付；预付财产 *>h|<|T'  
advances warrant 垫款令 P?ms^  
advancing 贷出 4Ql9VM%y  
adverse balance 逆差 #:NY9.\o  
adverse exchange 逆汇 lc$wjK[w[  
advertisement addressed to shareholders 在报章刊登的致股东通告 "WzKJwFr  
advice for collection 托收通知书 ubv>*iO  
advice of drawing 提款通知书；汇票通知书 Y$5uoq%p3A  
advice of payment 付款通知 w,az{\  
Advisory Committee [Securities and Futures Commission] aD+4uGN  
谘询委员会〔证券及期货事务监察委员会〕 wJZuJ(  
Advisory Committee on Diversification 经济多元化谘询委员会 q5G`q&O5  
affidavit 誓章；遗产申报誓章 .b?Aq^i8  
affidavit of no receipt 述明无收款的誓章 yv|`A2@9  
affiliate 联号；联营公司；附属公司 cLf<YF  
affiliated company 附属公司；联号；联营公司 `W:z#uNG]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~1&WR`U  
affordability 负担能力 FeZ
*c~q  
African Development Bank [AfDB] 非洲开发银行 Za,myuI+  
after-acquired property 事后取得的财产 3rY\y+m  
after-hours dealing 市后交易 T&4f}g/  
after-tax profit 税后盈利；税后利润；税后溢利 U=WS]  
agency agreement 代理协议 x5|^p=  
agency expenses 代理机构的开支 3 "iBcsLn  
agency fee 代理费 "AP$)xM-:  
Agency Law 《代理法》 .I?~R:(Ig  
agent 代理人；承销人 CTS1."kx1  
agent of company 公司代理人 IZLBv2m
 
agent's fee 代理人费；经纪费 jV[;e15+  
aggregate 总计；总数；总体数字 8iTB  
aggregate amount 总款额；总额 !FwNq'Q8$  
aggregate assets and liabilities 总体资产与负债 4f&"1:  
aggregate at constant price 按固定价格计算的总体数字 pm=m~  
aggregate demand 总需求 .8->n aj|  
aggregate gross position 总持仓量 N%?R(  
aggregate limit 总限额 _X|prIOb=  
aggregate of salaries tax 合计薪俸税 WvZt~x&2  
aggregate performance 总体表现；总体业绩 Z9.0#Jnu  
aggregate supply 总体供应 iu?gZVyka  
aggregate surplus 总盈余 {_mVfFG  
aggregate total 整体总额 G c\^Kg^#  
aggregate value 总值；合计价值 UwxszEHC  
aggregated basis 合计基准 }<YU4EW  
aggregated net chargeable income 合计应课税入息实额 /,_m\JkwL  
aggregation 合并计算；合计；总和 %Zp|1J'"  
aggregation of incomes of husband and wife 夫妇入息合并计算 \Si p  
aggregation of property 财产的总和 1F_$[iIX]  
agio 差价；贴水 \,fa"^8  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 W*Si"s2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j9rxu$N+  
《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》 ;80^ GDk~S  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !B92W  
《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》 {-lpYD^k3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kno[!A7_6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <DP8a<{{  
agreement for a settlement 授产协议 $ x:N/mMu`  
agreement for assignment 转让协议 `8S3Y  
agreement for sale 售卖协议；买卖协议 q^:VF()d_z  
agreement for sale and purchase 买卖协议 5rmU9L  
agreement for the payment of interest 支付利息协议 yVp,)T9  
agreement for the repayment of money 还款协议 ?5jLN&A3 G  
agreement of reinsurance 再保险协议 Se_]=>WI  
Agricultural Bank of China 中国农业银行 r6nnRN/S=  
air passenger departure tax 飞机乘客离境税 4BSqL!i(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $}.+}'7$  
airport tax 机场税 1+gFfKq  
alcohol duty 酒精税 OLqV#i[K#9  
alienation 让与；让渡；转让 &=x4M]t9L  
alimony 生活费；赡养费 jo^c>ur  
All Ordinaries Index [AOI] 所有普通股指数 n\M8>9c  
all risks 全险；综合险 |lcp (u*u  
All Sales Record for Stock Market 《股票市场成交报告》 ="5D}%  
Allied Capital Resources Limited 新联财务有限公司 y%X!l(gQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9|lLce$  
allocation letter 拨款信件 WrSc@j&Ycv  
allocation of fund 分配款项；预留款项 yx|{:Li!  
allocation of profit 利润分配；溢利分配 qDG2rFu&[  
allocation warrant 拨款令 W7Y@]QMX  
allotment 分配；配股 ggL/7I(  
allotment notice 股份配售通知；配股通知 /y$Fw9R;  
allotment of shares 股份分配 b*.aaOb  
allowable 可获宽免；免税的 k qL.ZR  
allowable business loss 可扣除的营业亏损 4g"%?xN  
allowable expenses 可扣税的支出 x(cv}#}S8  
allowance 免税额；津贴；备抵；准备金 ,~=]3qmbR  
allowance for debts 债项的免税额 - om9 Z0e  
allowance for depreciation by wear and tear 耗损折旧免税额 .>eRX%  
allowance for funeral expenses 殡殓费的免税额 NhCucSU<K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lcm3wJ'w  
allowance for repairs and outgoings 修葺及支出方面的免税额 E*u*LMm  
allowance to debtor 给债务人的津贴 BvsSrse  
alteration of capital 资本更改 1f<R,>  
alternate trustee 候补受托人 #G.eiqh$a  
amalgamation 合并 &92/qRh7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +]nIr'V  
ambit of charges 征税范围；收费范围 oX8EY l  
amended valuation 经修订的估值 mEbI\!}H0  
American Commodities Exchange 美国商品交易所 ^?Mp(o  
American Express Bank Limited 美国运通银行 @lF?+/=$  
American Stock Exchange 美国证券交易所 D*ZjoU  
amortization 摊销 Ku%tM7ad  
amount due from banks 存放银行同业的款项 yKoZj   
amount due from banks abroad 存放海外银行同业的款项 _ ,s^  
amount due from holding companies 控股公司欠款 _FYA? d}  
amount due from local banks 存放本港银行同业的款项 Hf@4p'  
amount due to banks 银行同业的存款 .whi0~i  
amount due to banks abroad 海外银行同业的存款 uE41"?GS  
amount due to holding companies 控股公司存款 ]c~yMA+]FZ  
amount due to local banks 本港银行同业的存款 Uffwzd!  
amount due to outport banks 外埠银行同业的存款 ^S3G%{"  
amount for note issue 发行纸币的款额 KCW2 UyE]  
amount of bond 担保契据的款额 Q(]m1\a  
amount of consideration 代价款额 0-S.G38{  
amount of contribution 供款数额 BLyV~   
amount of indebtedness 负债款额 NX,m6u  
amount of principal of the loan 贷款本金额 fJ[ ^_,O  
amount of rates chargeable 应征差饷数额 R\5,H!V9n  
amount of share capital 股本额 &F uPd}F  
amount of sums assured 承保款额 (<r)xkn  
amount of variation 变动幅度 `z\hQ%1!F  
amount of vote 拨款数额 .s9E +1  
amount payable 应付款额 A{ ~D_q  
amount receivable 应收款额 B`Z3e%g#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0#9H;j<Op  
analysis 分析 r=5S0  
ancillary risk 附属风险 )0-A;X2  
annual account 周年帐目；周年帐目报表；年度决算；年结 ea"X$<s>-  
annual accounting date 年结日期 6[3Xe_  
annual allowance 每年免税额；年积金；年度津贴；年津 /iFn=pk1?  
annual balance 年度余额 D,}bTwRb-  
annual disposable income 每年可动用收入 &liON1GLM  
annual estimates 周年预算 Ohk\P;}  
annual fee 年费 LDc EjFK(  
annual general meeting 周年大会 NgDhdOB  
annual growth rate 年增率；每年增长率 5[Vr {^)  
annual long-term supplement 长期个案每年补助金 SK\@w9#&$  
annual pensionable emolument 可供计算退休金的年薪 oI{.{]  
annual report 年报 hK3-j;eg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x<gmDy*  
annual return 周年报表；周年申报表；每年报税表格 yws'}{8  
Annual Return Rules 《周年报表规则》 Kf:!tRE  
annual review of consumer prices 每年消费物价回顾 Tse#{  
annual roll-forward basis 逐年延展方式 GIM/T4!)  
annual salary 年薪 UHZ&7jfl  
annual statement 年度报表；年度决算表 5_aj]"x  
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 k_,7#:+  
annuitant 年金受益人 QQS*r}>  
annuity 年金 =G:Krc8w@  
annuity contract 年金合约 `/PBZnj  
annuity on human life 人寿年金 O~*i_t*i9{  
antecedent debt 先前的债项 zsXgpnlHT  
ante-dated cheque 倒填日期支票 Pp-N2t86#2  
anticipated expenditure 预期开支 x(TF4W=j  
anticipated net profit 预期纯利 ks0Q+YW  
anticipated revenue 预期收入 v1,#7sAW'  
anti-inflation measure 反通货膨胀措施 PaI\y!f  
anti-inflationary stance 反通货膨胀立场 TRGpE9i  
apparent deficit 表面赤字 H54RA6$>  
apparent financial solvency 表面偿债能力 x#EE_i/W  
apparent partner 表面合伙人 ^~H{I_Y  
application for personal assessment 个人入息课税申请书 x"Ky_P~  
application of fund 资金应用 <R]m(  
application to release as liquidator and to destruct the books of accounts and documents {s mk<NL  
申请免除清盘人职务及毁灭帐簿与文件 u2oS Ci  
appointed actuary 委任精算师 i wgt\ux.  
appointed auditor 委任核数师；委任审计师 e,xL~P{|  
appointed trustee 委任的受托人 FMVAXOO  
appointer 委任人 lV$JCNe  
apportioned pro rata 按比例分摊 =HCEUB9Fs  
apportionment 分配；分摊 B-MS@<2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +& B?f  
apportionment formula 分摊方程式 .t_t)'L  
apportionment of estate duty 遗产税的分摊 teJt.VA7)  
appraisal 估价；评估 7\6g>4J^`  
appreciable growth 可观增长 jsN[Drra  
appreciable impact 显着影响 T)\}V#iA*  
appreciable increase 可观增长 N:<$]x>  
appreciation 增值；升值 '5BD%#[  
appreciation against other currencies 相对其他货币升值 W~
 ~'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i<"lXu  
appreciation tax 增值税 Hh1_z
d|  
appropriation 拨款；拨用；拨付 XGB\rfvS  
appropriation account 拨款帐目 @ b!]Jw  
Appropriation Bill 拨款法案 e_=K0fFz  
appropriation-in-aid system 补助拨款办法 @wR3L:@  
approved assets 核准资产 kkq1:\pZ]a  
approved basket stock 认可一篮子证券 ab2FK
 
approved budget 核准预算 =\O#F88ui  
approved charitable donation 认可慈善捐款 GOc   
approved charitable institution 认可慈善机构 MT-T
t  
approved currency 核准货币；认可货币 Zk=,`sBC  
approved estimates 核准预算 iwK.*0
7+  
approved estimates of expenditure 核准开支预算 duG3-E  
approved overseas insurer 核准海外保险人 (bb!VVA  
approved overseas trust company 核准海外信托公司 y!=,u  
approved pooled investment fund 核准汇集投资基金 7[1L
h'u  
approved provident fund scheme 认可公积金计划 lp *GJP]T  
approved provision 核准拨款 /}m)FaAi  
approved redeemable share 核准可赎回股份 Kv| x -_7  
approved regional stock 认可地区性证券 0SI@`C*1o  
approved retirement scheme 认可退休金计划 q6>eb  
approved subordinated loan 核准附属贷款 r^~+<"  
arbitrage 套戥；套汇；套利 >5CK&6  
arbitrageur 套戥者；套汇者 (03/4*g_s  
arbitrary amount 临时款项 S~Gse+*  
arrangement 措施；安排；协定 XRV]u|w=g  
arrears 欠款 CPOHqK`k  
arrears of pay 欠付薪酬 Hh%!4_AMw  
arrears of revenue 逾期未收税款；逾期未收的帐项 /pj[c;aO  
articles of association 组织章程；组织细则；组织章程细则 J~2SGXH)^?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9hA`I tS  
ascertainment of profit 确定利润 hp~q!Q1=  
"Asia Clear" “亚洲结算系统” cU6*y!}9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 B]
X8KzLu  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 pa
!BJ]~  
Asian Development Fund [ADF] 亚洲发展基金 %+~\I\)1  
Asian dollar bond 亚洲美元债券 z5jw\jBD  
Asian dollar market 亚洲美元市场 TPN+jK  
Asian dollar rate 亚洲美元利率 
bXs=<`>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $%~JG(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }^&S^N7  
asked price 沽盘；喊价；索价；卖方报价 izl6L  
assessable income 应评税入息 'S_i6K  
assessable loss 应评税亏损 %hVR|K|J  
assessable profit 应评税利润 h!w::cV  
assessable value 应评税值 >jI.$%L$  
assessed profit 估定利润 |n26[=\B  
assessed value 经评估价值 VRd7H.f,A6  
assessment 评税；评定；估价；评税单 sSW'SE?,<  
assessment number 评税编号；估价编号 M6g8+sio  
assessment of additional tax 补加税评税 wEjinP$2  
assessment of performance 业绩评估；实绩评价 Y}ogwg&  
Assessor 评税主任 j
ri"#H  
asset price bubbles 资产价格泡沫 CYaN;HV@_  
asset-backed securities 具资产保证的证券 7X>I
S#W]  
assets accretion 资产增值 q_b!+Y  
assets and liabilities 资产与负债 <A,V
/']  
assets betterment statement 资产递增表；资产改进表 *5fe
B#  
assets lending 实物放款；有抵押贷款 @su<h\)  
assets of the company passing on the death 死者去世时转移的公司资产 &D<R;>iI  
assets pledged as security for liabilities 用作负债抵押的资产 `g]  
assets portfolio 资产投资组合 G=:/v  
assets price 资产价格 yNvAT>H  
assets quality 资产质素 sT)>Vdwf_  
assets realization 资产变现 Tc^ 0W=h  
assets refinancing arrangement 资产再集资安排 %66="1z0@  
assets securitization 资产证券化 XKWq{,Ks  
assets situated outside Hong Kong 在香港以外地方的资产 *{ rorir  
assets stripping 削减资产；拆卖资产 +bznKy!  
assets value 资产值 xgk~%X%K  
assignee 承让人 kq}byv}3I  
assignment 转让；转让书；转让契 tpJA~!mG3  
assignment of interest 权益转让 Q4u.v,sE  
assignment of letters patent and trade mark 专利证书及商标转让 ?AyxRbk  
assignment of property 物业转让；物业转让书 11oNlgY&  
assignment right 转让权 kOydh(yE  
assignor 转让人 r07u6OA  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 DB|1Sqjsn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^^b'tP1>  
associate member 附属会员 7a"06Et^  
associated body corporate 相联法人团体 PeJ#9hI~rQ  
associated company 相联公司；联属公司 nj
s:  
associated corporation 相联法团 ^%7(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]rv\sD`[  
公认会计师公会〔英国〕 !6(3Y  
Association of Futures Exchange Brokers 香港期货经纪协会 qZd*'ki<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `Z;Z^c  
association of underwriters 承保人组织 `]KX`xGK  
assumption of control 接管 -pC'C%Q  
assurance 担保；保险；转易；转易书 |3]/CrR_  
assurance of interest 权益的转易 eAlOMSL\  
at 19XX price 按一九ＸＸ年价格计算 \;&;K'   
at a discount 按赔价计算；按贴水价格计算；打折扣 &E&~9"^hQL  
at a premium 按溢价计算；按升水价格计算 Pe@#6N`  
at call 通知付款；按通知 od)TQSo  
at constant market price 按固定市价计算 &s".hP6  
at constant price 按固定价格计算 zH]oAu=H  
at cost 按成本计算 cUR :a@  
at current market price 按当时市价计算；按现时市价计算 ~(R=3  
at current price 按当时价格计算；按现时价格计算 5 bI:xL}  
at factor cost 按要素成本计算；按生产要素成本计算 K%J?'-  
at money-of-the-day price 按付款当日价格计算 `58%&3lp  
at or better 按指定或较佳价位〔买卖指令〕 Yz/Blh%V  
at par 按面值计算；平价 ^\ [p6>  
at sight 见票即付 .y s_'F-]0  
at the close 按收市盘 [.}qi[=n  
at the opening 按开市盘 1$0Kvvg[  
attestation 见证；见证条款 vfkF@^D  
at-the-money option 平价期权
x9 > ho  
attorney 受权人；受托代表人 GB$`b'x@S  
attornment 新拥有人承认书  t;o\"H  
attributable profit 可归属利润 F'K >@y  
attributable share value 可归属股份价值 =dAAb\:  
Auckland Stock Exchange 奥克兰证券交易所 7p1Y g  
auction 拍卖 u}%OC43  
auctioneer 拍卖商 VE
gtN}  
audit 审计；核数 ,8 4|qI  
Audit Commission 审计署 aF 2vgE\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] lx+;<la  
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〕 D>5)',D8xi  
audit review 帐目审查 &Sd5]r@+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 YZf{."Opj[  
audited account 审计帐目；经审计的帐目 vqeH<$WHvy  
audited annual account 经审计的周年帐目 *p(_="J,  
audited balance sheet 经审计的资产负债表 $}&a*c>  
auditor 核数师；核数主任；审计师 c]M+|R5  
auditor's certificate 核数师证明书；审计师证明书 cpOt?XYR~  
auditor's report 核数师报告；审计师报告 hL3up]pZ  
Aussie bond 澳元债券 g7zl5^o3j  
austerity budget 紧缩预算 $]DuO1H./  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6\7c:  
Australia All Ordinaries Index 澳洲所有普通股票指数 MZt#T+b  
Australian Dollar [AUD] 澳元 :`N&BV  
Australian Options Market 澳大利亚期权市场 TanWCt4r  
Australian Securities Commission 澳洲证券事务监察委员会 ZO%^r%~s  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 LQ~|VRRX<  
Australian Stock Exchange 澳大利亚证券交易所 _m9k2[N!  
Austrian Schilling [ATS] 奥地利先令 bYP8  
authentication 认证；鉴证 oLoc jj~T  
authority to purchase 委托购买证；委购书 @6"MhF  
authorization 认可；核准；授权；授权书 HUx`RX0>  
authorization by direction 指示授权 b=EI?Xw
J  
authorization by instruction 指令授权 !P{ /;Q  
authorization by warrant 令状授权 |Y!^E %*  
authorization of unit trust 单位信托的认可 cNd&C'/N  
authorized agent 指定代理人 `Q*`\-8J  
authorized capital 法定资本 JQKXbsXS  
authorized clerk 出市员 Z|_V ;*  
authorized dealer 认可交易商 #f#6u2nF\  
authorized financial institution 认可财务机构 3 `_/h' ~  
authorized fund 认可基金 Xe);LhDC  
authorized fund house 获授权的基金公司；认可基金公司 1J!v;Y\\  
authorized institution 认可机构 B!+c74  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9Kd=GL_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?$/::uo  
authorized insurer 获授权保险人；获认可承保人 gkmof^  
authorized investment 特准投资项目 U;bx^2<m  
authorized person 获授权人 N*A*\B%{x'  
authorized representative 获授权代表 Iy_5k8]  
authorized share capital 法定股本 :<aGZ\R5  
automated quotation system 自动报价系统 !}6'vq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gfggL&t(  
自动交易系统〔香港期货交易所有限公司〕 w%\ nXJ  
automatic adjustment mechanism 自动调整机制 _#K|g#p5  
automatic adjustment system 自动调整系统 }n&nuaj  
Automatic Clearing House 自动票据交换所 25OQY.>bE  
automatic exchange rates accumulation system 自动化汇率累集系统 +t,b/K(?]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I%.nPOQ 8  
automatic teller machine [ATM] 自动柜员机 P*"c!Dn  
autopay 自动转帐 "_UnN}Uk  
available assets 可用资产 j/TnKO  
available fiscal reserve 现存财政储备 51ViJdZ  
available profit 可用利润 vGi<" Sn7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 oZ2:%  
average 平均；平均数；海损 {qw'gJmX  
average basic salary 平均基本薪金 /kGWd9ujF  
average consumer expenditure 平均消费开支；一般消费开支 Hdyl]q-(P  
average cost 平均成本 ;>7~@ K  
average cost of land production 增辟土地平均成本 gxO~44"  
average daily turnover 平均每日成交额 0o8`Y  
average daily wage rate 平均每日工资率 7X(2SI3m  
average expenditure pattern 平均开支模式 ;l%xjMcU  
average growth rate 平均增长率 _`SDG5  
average net fixed assets 固定资产平均净值 CNRSc4Le  
average of relatives 相对价格平均数 XgxO:"B  
average price 平均价格 W<q<}RSn  
average propensity to consume 平均消费倾向；一般消费倾向 %i?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Py*WHHO  
average rate 平均率 bg|$1ue  
average revenue 平均收入；平均收益 j*QdD\)  
average stock 平均库存；平均存货 ZW;Ec+n_K  
average yearly rent 平均年租 Qy9_tvq X  
avoidance of double taxation 避免双重课税 :0@0muo  
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 {eU>E/SQ  
5"h4XINZ  
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