一些有用的会计术语(也不知道发的地方对不对)A

A: <x&0a$I  
A share Ａ股；甲类股份 TcW-pY<N  
abatement of tax 减税；减扣免税额 a1^CpeG~  
ABN AMRO Bank N.V. 荷兰银行 36]pE<  
above-the-line expenditure 线上项目支出；经常预算支出 uD'yzR!]+  
above-the-line receipt 线上项目收入；经常预算收入 G6W_)YL  
ABSA Asia Limited 南非联合亚洲有限公司 n6AN  
absolute change 绝对数值变更 6JrwPZB  
absolute expenditure 实际开支 %"<|u)E  
absolute guideline figure 绝对准则数字 \
<e?  
absolute interest 绝对权益 UCu0Xqf  
absolute order of discharge 绝对破产解除令 rV{:'"=y-  
absolute profit margin 绝对利润幅度 o!6~tO=%  
absolute value 实值；绝对值 m1pge4*  
absolutely vested interest 绝对既得权益 u{| Q[hf[  
absorbed cost 已吸收成本；已分摊成本 X`/GiYTu  
absorption 吸收；分摊；合并 *R'r=C`  
absorption rate 吸收率；摊配率；分摊率 DIqM\ ><  
ACB Finance Limited 亚洲商业财务有限公司 #%Hk-a=>)#  
acceptable form of reciprocity 合理的互惠条件 =*0KH##%$  
acceptable rate 适当利率；适当汇率 ar&j1""  
acceptance agreement 承兑协议 Za[
?CA  
acceptance for honour 参加承兑 e0s*  
acceptor 承兑人；接受人；受票人 9Wu c1#  
acceptor for honour 参加承兑人 _ MsO2A  
accident insurance 意外保险 <x!q!;  
Accident Insurance Association of Hong Kong 香港意外保险公会 WD/\f$4  
accident insurance scheme 意外保险计划 %fbV\@jDCX  
accident year basis 意外年度基准 <K g=?wb  
accommodation 通融；贷款 b]0]*<~y  
accommodation bill 通融票据；空头票据 x3>ZO.Q  
accommodation party 汇票代发人 }na0  
account balance 帐户余额；帐户结余 HZASIsl  
account book 帐簿 #}PQ !gZ  
account collected in advance 预收款项 Q,ezAE  
account current book 往来帐簿 D=+md  
account of after-acquired property 事后取得的财产报告 rt rPRR\:"  
account of defaulter 拖欠帐目 [c^!;YBp)  
account payable 应付帐款 UC e{V]T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h 8%(,$*  
account receivable 应收帐款 MV{\:l}y  
account receivable report 应收帐款报表 r|MBkpc
vp  
account statement 结单；帐单；会计财务报表 xNrPj8V<Y  
account title 帐户名称；会计科目 }}
Zwdpo  
accountant's report 会计师报告 |?cL>]t  
Accountant's Report Rules 会计师报告规则 "h@=O c  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F_U9;*f]  
Accounting Arrangements 《会计安排》 Wtwo1pp  
accounting basis 会计基础 <<=.;`(/v  
accounting by Official Receiver 破产管理署署长呈交的帐目 aM7e?.rU  
Accounting Circular 《会计通告》 3 as~yF0  
accounting class 会计类别 cp:U@Nh(  
accounting date 记帐日期；会计结算日期 $#z-b@s=B  
accounting for money 款项核算 'iM#iA8  
Accounting Officer 会计主任 /IxoS  
accounting period 会计报告期；会计期 H]P*!q`Ko  
accounting policy 会计政策；会计方针 R7o'V* d  
accounting practice 会计惯例 7"_m?c8  
accounting principle 会计准则 Ao )\/AR'  
accounting record 会计记录 ybC0Ee@  
accounting report 会计报告 /~(T[\E<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6%a9%Is!O  
Accounting Society of China 中国会计学会 70GwTK.{~  
accounting statement 会计报表 =.`:jZG  
accounting system 会计制度；会计系统 AqA.
,;G  
accounting transaction 会计事项；帐务交易 uIy$|N  
accounting treatment 会计处理 sck.2-f"  
accounting year 会计年度 8aqH;|fG}  
accretion 增值；添加 h]Y,gya[yk  
accrual 应计项目；应累算数目 {e+}jZ[L  
accrual basis 应计制；权责发生制 e**<et.  
accrual basis accounting 应计制会计；权责发生制会计 <(!~s><.  
accrue 应累算；应计 SHc?C&^S  
accrued benefit 应累算利益 f`s.|99Y  
accrued charges 应计费用 j%U'mGx  
accrued cumulative preference share dividend 应累算的累积优先股股息  erQQ_  
accrued expenses 应累算费用 .GSK!
1{@  
accrued interest payable 应付利息；应计未付利息 q)l1tC72  
accrued interest receivable 应收利息；应计未收利息
mz2v2ma  
accrued right 累算权益 o5E5s9n  
accruing profit 应累算的利润 w t6&N{@  
accumulated fiscal reserve 累积财政储备 0{OafL8&l  
accumulated profit 累积利润；滚存溢利 BvLC%  
accumulated reserve 累积储备 2@6Qifxd@  
accumulation of surplus income 累积收益盈余 p)qM{`]G\  
acquired assets 既得资产 u}">b+{!  
acquisition 收购；购置；取得 j5gL67B  
acquisition cost 购置成本 j0b>n#e7  
acquisition expenses 购置费用 kt#t-N;}x  
acquisition of 100% interest 收购全部股权 )Z*nm<=  
acquisition of control 取得控制权 dHkI9;  
acquisition of fixed assets 购置固定资产 Ihd{tmr<  
acquisition of shell “买壳” 
]IclA6  
acquisition price 收购价 cGSG}m@B`  
act of God 天灾 ${5E  
acting partner 执事合伙人 Z?<&@YQS  
active market 买卖活跃的市场；交投畅旺的市场；旺市 KY%LqcC  
active partner 积极参与的合伙人 =E$B0^_2RC  
active trading 交投活跃 NY GWA4L  
actual circulation 实际流通 IkuE|  
actual cost 实际成本 NI:3hfs  
actual expenditure 实际开支；实际支出 AZE  
actual income 实际入息；实际收入；实际收益 FfC\uuRe  
actual market 现货市场 RhWW61!"  
actual price 现货价；实际价格 ATWa/"l(H-  
actual profit 实际利润 nh]HEG0CZJ  
actual quotation 实盘；实际价位；实际报价 U+Vb#U7;  
actual year basis 按实际年度计算 r h c&#JS  
actuals 实货 VBtdx`9  
actuarial investigation 精算调查 sd _DG8V  
actuarial principle 精算原则 KTE X]  
actuarial report 精算师报告 NdmwQJ7e"  
Actuarial Society of Hong Kong 香港精算学会 >rYkVlv  
actuarial valuation 精算师估值 Ov#G7a"  
actuary 精算师 d}2(G2z^  
ad referendum agreement 暂定协议；有待覆核的协定
)&$mFwf  
ad valorem duty 从价税；按值征税 m@W>ku  
ad valorem duty system 从价税制 ,YBe|3  
ad valorem fee 从价费
'si{6t|  
ad valorem tariff 从价关税 [7\x(W-:@>  
additional allowance 额外免税额 Yy{(XBJ~%t  
additional amount for unexpired risk 未过期风险的额外款额 gh-i|i,  
additional assessable profit 补加应评税利润 P&h]uNu  
additional assessment 补加评税 6@;sOiN+  
additional commitment 额外承担 ,FwJ0V  
additional commitment vote 额外承担拨款 6@VgLa,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q $=[v  
additional dependent parent allowance 供养父母额外免税额 `|<? sjY  
additional provision 额外拨款 ZUakW
3f  
additional stamp duty 附加印花税 P}"T3u\N  
additional tax 补加税罚款；补加税款 (sSGJS'X  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $>zqCi2tB<  
adjudged bankrupt 被裁定破产 N<O<wtXIj  
adjudicated bankrupt 裁定破产人 PVSz%"
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }"&Ye  
adjudication of bankruptcy 裁定破产；宣告破产 TSH'OW !b  
adjudication of insolvency 裁定无力偿还债务 X.V4YmZ-;  
adjusted actual 经调整的实数；调整后的实数 A`* l+M^z  
adjusted current assets 经调整的流动资产；调整后的流动资产 \cdns;  
adjusted figure 经调整的数字；调整后的数额 VsDY,=Ww  
adjusted liabilities 经调整的负债；调整后的负债 A*{CT>  
adjusted loss 经调整的亏损；调整后的亏损 -6xh  
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 tC5>K9Ed  
adjusted profit 经调整的利润；调整后的利润 I9<%fv  
adjusted surplus 经调整的盈余额；调整后的盈余额 oS~;>]W  
adjusted value 经调整的价值；调整后的价值 _h I81Lzq  
adjustment 调整；修订；理算〔保险〕 3a'#Z
4Z-  
adjustment centre 调剂中心 {(l,Uhxl""  
adjustment lag 调整过程的时间差距；调整时差 CY\D.Eow  
adjustment mechanism 调整机制 Mzw:c#  
adjustment of loss 亏损调整 ~|S}$|Mi50  
adjustment process 调整过程；调整程序 3:>hHQi  
adjustment range 调整幅度 w3&L 6|,  
administered exchange rate 受管制汇率 A@eR~Kp ^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 q7p
e\~q  
administration expenses 行政费用 ?aguAqG$  
administration fee 手续费；行政费 AzVv-!Y  
administration in bankruptcy 破产管理 uQ%3?bx)T  
administration order 遗产管理令 S4pEBbV^n  
administrator 管理人；遗产管理人 pjma<^|F  
administrator of the estate 遗产管理人 w
lEK"kKU  
admission of debt 债项承认书 DUwms"I,%  
admission of proof 接纳债权证明 BDCyeC,Q3  
advance 放贷款项；垫付款项；预支款项；预付款项 FQ0PXYh  
advance account 暂支帐目；预付款帐户 ZcN#jnb0/  
advance compensation 预付补偿金 X%T%N;P  
advance from shareholder 股东垫款 =y=MljEX  
advance pending reimbursement 预支以待日后付还 <`
u_O!h  
advanced economy 先进经济体系 +~sqv?8  
advancement 预付；预付财产 nG-DtG^z  
advances warrant 垫款令 HP\5gLVXY  
advancing 贷出 lx7]rkWo|a  
adverse balance 逆差 e|q~t {=9S  
adverse exchange 逆汇 >qPP_^]  
advertisement addressed to shareholders 在报章刊登的致股东通告 fX2OH)6U  
advice for collection 托收通知书 :%h|i&B  
advice of drawing 提款通知书；汇票通知书 \}!
/z]u  
advice of payment 付款通知 uDLj*U6L  
Advisory Committee [Securities and Futures Commission] r^{Bw1+  
谘询委员会〔证券及期货事务监察委员会〕 :x3xeVtY  
Advisory Committee on Diversification 经济多元化谘询委员会 f@k.4aS  
affidavit 誓章；遗产申报誓章 /6Kx249Dw  
affidavit of no receipt 述明无收款的誓章 DPkH:X  
affiliate 联号；联营公司；附属公司 T:".{h-i  
affiliated company 附属公司；联号；联营公司 Pj_*,L`mZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r[wjE`Z/T  
affordability 负担能力 PsZ>L  
African Development Bank [AfDB] 非洲开发银行 lqmr`\@)  
after-acquired property 事后取得的财产 z0%tBgqY(  
after-hours dealing 市后交易 {gxP_>  
after-tax profit 税后盈利；税后利润；税后溢利 ght3#  
agency agreement 代理协议 biS{.  
agency expenses 代理机构的开支 HBZ6Pj  
agency fee 代理费 x<7?  
Agency Law 《代理法》 Cu_-QE  
agent 代理人；承销人 7G
Cxd#DJ  
agent of company 公司代理人 yb>R(y  
agent's fee 代理人费；经纪费 ;/H/Gn+  
aggregate 总计；总数；总体数字 Xpt9$=d  
aggregate amount 总款额；总额 zRgAmX/g  
aggregate assets and liabilities 总体资产与负债 (/E@.z[1  
aggregate at constant price 按固定价格计算的总体数字 [,{Nu EI  
aggregate demand 总需求 'dqecmB  
aggregate gross position 总持仓量 D G|v'#  
aggregate limit 总限额 DS_0p|2  
aggregate of salaries tax 合计薪俸税 !N!AO(Z  
aggregate performance 总体表现；总体业绩 5#y_EpL"  
aggregate supply 总体供应 oArXP\#  
aggregate surplus 总盈余 TF80WMt  
aggregate total 整体总额 ?<S fhjU  
aggregate value 总值；合计价值 [Zzztn+  
aggregated basis 合计基准 i5|)|x3  
aggregated net chargeable income 合计应课税入息实额 $<"I*l@  
aggregation 合并计算；合计；总和 $/$Hi U`.  
aggregation of incomes of husband and wife 夫妇入息合并计算 skU }BUK6  
aggregation of property 财产的总和 dK;ebg9|  
agio 差价；贴水 { `xC~B h  
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》 |9p0"#4u  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Xq<_r^  
《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》 dkqyn"^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +DO<M1uE  
《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》 LXZI|K[}k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment C XNYWx  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c`/=)IO4%  
agreement for a settlement 授产协议 uKj(=Rqq  
agreement for assignment 转让协议 x0K#-  
agreement for sale 售卖协议；买卖协议 abCxB^5VL  
agreement for sale and purchase 买卖协议 CNhLp#  
agreement for the payment of interest 支付利息协议 'Hs*  
agreement for the repayment of money 还款协议 ZAn9A>5_  
agreement of reinsurance 再保险协议 RS@[ +!:t  
Agricultural Bank of China 中国农业银行 ^8YBW<9  
air passenger departure tax 飞机乘客离境税 ))nTd=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6!N2B[9  
airport tax 机场税 yb)qg]2  
alcohol duty 酒精税 Ypxp4B  
alienation 让与；让渡；转让 +1@'2w{  
alimony 生活费；赡养费 ?b"'w  
All Ordinaries Index [AOI] 所有普通股指数 -s1.v$g  
all risks 全险；综合险 x 0#u2j?zj  
All Sales Record for Stock Market 《股票市场成交报告》 fwlicbs'  
Allied Capital Resources Limited 新联财务有限公司 >&k`NXS|V  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 B79~-,Yh  
allocation letter 拨款信件 LFr$h`_D5  
allocation of fund 分配款项；预留款项 9M;Y$Z  
allocation of profit 利润分配；溢利分配 6{0MprY  
allocation warrant 拨款令 $*LBZcL  
allotment 分配；配股 EXwU{Hl  
allotment notice 股份配售通知；配股通知 owI:Qs_/4  
allotment of shares 股份分配 E}THG=6  
allowable 可获宽免；免税的 7#Uzz"^  
allowable business loss 可扣除的营业亏损 9}L2$^#,NA  
allowable expenses 可扣税的支出 AX Q.E$1g  
allowance 免税额；津贴；备抵；准备金 Rg+#
(y  
allowance for debts 债项的免税额 5:#|Op N  
allowance for depreciation by wear and tear 耗损折旧免税额 mIPDF1=)  
allowance for funeral expenses 殡殓费的免税额 {B e9$$W,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yk(r R  
allowance for repairs and outgoings 修葺及支出方面的免税额 F,Ve,7kh  
allowance to debtor 给债务人的津贴 TAqX f_  
alteration of capital 资本更改 Z[B:6\oQ  
alternate trustee 候补受托人 tR2%oT>h  
amalgamation 合并 }`!-WY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a*:GCGe  
ambit of charges 征税范围；收费范围 gvD*^  
amended valuation 经修订的估值 e Qk5:{[  
American Commodities Exchange 美国商品交易所 * dk(<g=fM  
American Express Bank Limited 美国运通银行 wAJ=rRI  
American Stock Exchange 美国证券交易所 "@|rU4Y  
amortization 摊销 HLdHyK/S  
amount due from banks 存放银行同业的款项 q~Al[`K  
amount due from banks abroad 存放海外银行同业的款项 FMhuCl2  
amount due from holding companies 控股公司欠款 =+I-9=  
amount due from local banks 存放本港银行同业的款项 .:GOKyr(~  
amount due to banks 银行同业的存款 wp5H|ctl  
amount due to banks abroad 海外银行同业的存款 $DtUTh3)  
amount due to holding companies 控股公司存款 Rha|Rk~  
amount due to local banks 本港银行同业的存款 Xr'b{&  
amount due to outport banks 外埠银行同业的存款 GV28&!4sS  
amount for note issue 发行纸币的款额 p)]x,F  
amount of bond 担保契据的款额 @,-D P41g  
amount of consideration 代价款额 4sW~7:vU  
amount of contribution 供款数额 4tx6h<L#s  
amount of indebtedness 负债款额 K V  
amount of principal of the loan 贷款本金额 -WR<tkK  
amount of rates chargeable 应征差饷数额 _OS,
zZ0  
amount of share capital 股本额 FC||6vJth  
amount of sums assured 承保款额 ZU;jz[}  
amount of variation 变动幅度 n3qRt  
amount of vote 拨款数额 ?STO#<a  
amount payable 应付款额 pU[yr'D.r  
amount receivable 应收款额 qZ +K4H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [tElt4uG  
analysis 分析 >"|t*kS  
ancillary risk 附属风险 /L5:/Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 -YmIRocx  
annual accounting date 年结日期 >3&V"^r(|  
annual allowance 每年免税额；年积金；年度津贴；年津 N8x.D-=gG  
annual balance 年度余额 25j\p{*  
annual disposable income 每年可动用收入 GCX?W`
  
annual estimates 周年预算 %DA`.Z9#  
annual fee 年费 9sd}Z,l  
annual general meeting 周年大会 w`3.wALb  
annual growth rate 年增率；每年增长率 & 9 c^9<F  
annual long-term supplement 长期个案每年补助金 jW-;Y
/S  
annual pensionable emolument 可供计算退休金的年薪 412E7   
annual report 年报 kHhku!CH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UO!} 0'  
annual return 周年报表；周年申报表；每年报税表格 6l &!4r@}  
Annual Return Rules 《周年报表规则》 c&{= aIe w  
annual review of consumer prices 每年消费物价回顾 vy2"B ch  
annual roll-forward basis 逐年延展方式 9_e_Ne`i`?  
annual salary 年薪 ,?Zy4-  
annual statement 年度报表；年度决算表 o~q.j_Sa  
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 $bfmsCcHL  
annuitant 年金受益人 L/I ] NA!U  
annuity 年金 E*fa&G~s )  
annuity contract 年金合约 pjFj{  
annuity on human life 人寿年金 F- u"zox  
antecedent debt 先前的债项 <*-8E
(a  
ante-dated cheque 倒填日期支票 pG"hZB3)  
anticipated expenditure 预期开支 AZA5>Y
 
anticipated net profit 预期纯利 DUH_LnHw)  
anticipated revenue 预期收入 $J,$_O6  
anti-inflation measure 反通货膨胀措施 u47`&\  
anti-inflationary stance 反通货膨胀立场 kC6Y?g  
apparent deficit 表面赤字 o_[~{@RoR  
apparent financial solvency 表面偿债能力 yLK %lP  
apparent partner 表面合伙人 fX6pW%Q'6  
application for personal assessment 个人入息课税申请书 RrYNtc  
application of fund 资金应用 H~SU:B:  
application to release as liquidator and to destruct the books of accounts and documents D ] n|d+  
申请免除清盘人职务及毁灭帐簿与文件 C8)Paop$  
appointed actuary 委任精算师 W tHJG5  
appointed auditor 委任核数师；委任审计师 G"kX#k0S  
appointed trustee 委任的受托人 >!{8)ti  
appointer 委任人 : yq2 XE%r  
apportioned pro rata 按比例分摊 6d2eWS  
apportionment 分配；分摊 d6
-q"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
D%c^j9' 1  
apportionment formula 分摊方程式 UQ7La 7"  
apportionment of estate duty 遗产税的分摊 0Zo><=  
appraisal 估价；评估 *yo'Nqu  
appreciable growth 可观增长 JO&RuAq  
appreciable impact 显着影响 &0:Gj3`  
appreciable increase 可观增长 [7[Qw]J  
appreciation 增值；升值 Bss*-K]  
appreciation against other currencies 相对其他货币升值 E}a.qM'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !?Y71:_!  
appreciation tax 增值税 {4f%UnSz(  
appropriation 拨款；拨用；拨付 TBba3%  
appropriation account 拨款帐目 #F2DEo^0  
Appropriation Bill 拨款法案 ZrA*MN  
appropriation-in-aid system 补助拨款办法 mqUDve(  
approved assets 核准资产 Yl?s^]SFU  
approved basket stock 认可一篮子证券 `w8cV?  
approved budget 核准预算 x!pd50-  
approved charitable donation 认可慈善捐款 KxeqQ@  
approved charitable institution 认可慈善机构 $ndBT+i  
approved currency 核准货币；认可货币 QtWe,+WWV  
approved estimates 核准预算 qe(C>qjMbG  
approved estimates of expenditure 核准开支预算 %W|Sl  
approved overseas insurer 核准海外保险人 .h4
Z\R`  
approved overseas trust company 核准海外信托公司 Eb63O  
approved pooled investment fund 核准汇集投资基金 \u[5O@v#  
approved provident fund scheme 认可公积金计划 S1'?"zAmd  
approved provision 核准拨款 u|u)8;'9(  
approved redeemable share 核准可赎回股份 ;E5XH"L\  
approved regional stock 认可地区性证券 4e; le&  
approved retirement scheme 认可退休金计划 3DB= Xh  
approved subordinated loan 核准附属贷款 2Dvq3VbiO"  
arbitrage 套戥；套汇；套利 6"}F KRR  
arbitrageur 套戥者；套汇者 MBKF8b'k  
arbitrary amount 临时款项 0/
fZDQH  
arrangement 措施；安排；协定 v$(Z}Hg  
arrears 欠款 ]VtP7Y  
arrears of pay 欠付薪酬 >TawJ"q-6R  
arrears of revenue 逾期未收税款；逾期未收的帐项 U~@;2\ o  
articles of association 组织章程；组织细则；组织章程细则 A=e1uBGA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GkU$Z @  
ascertainment of profit 确定利润 6cbV[!BL  
"Asia Clear" “亚洲结算系统” o_kZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MTgf.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?:l:fS0:{  
Asian Development Fund [ADF] 亚洲发展基金 U
kf:m&G  
Asian dollar bond 亚洲美元债券 f4NN?"W)  
Asian dollar market 亚洲美元市场 *`/4KMrq  
Asian dollar rate 亚洲美元利率 w T_l>u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <@+L^Ps~z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /7,@q?v  
asked price 沽盘；喊价；索价；卖方报价 >qO
l1]uF  
assessable income 应评税入息 IDh`*
F  
assessable loss 应评税亏损 XbFo#Pwk  
assessable profit 应评税利润 -HuIz6  
assessable value 应评税值 +
u\w4byl  
assessed profit 估定利润 6U%d3"T  
assessed value 经评估价值 REi"Aj=  
assessment 评税；评定；估价；评税单 TM_bu  
assessment number 评税编号；估价编号 S==0/  
assessment of additional tax 补加税评税 0QrRG$<4X  
assessment of performance 业绩评估；实绩评价 T%Zfo7  
Assessor 评税主任 v~._]f$:  
asset price bubbles 资产价格泡沫 l^}5PHLd  
asset-backed securities 具资产保证的证券 mc@Z+t'  
assets accretion 资产增值 <8Zs;>YuK  
assets and liabilities 资产与负债 *p0n^XZ% ?  
assets betterment statement 资产递增表；资产改进表 <veypLi"R  
assets lending 实物放款；有抵押贷款 ymqn1ja1  
assets of the company passing on the death 死者去世时转移的公司资产 c*"P+  
assets pledged as security for liabilities 用作负债抵押的资产 4mX]JH`UTe  
assets portfolio 资产投资组合 v{*2F  
assets price 资产价格 mYXL  
assets quality 资产质素 8(S|=cR  
assets realization 资产变现 Ep')@7^n  
assets refinancing arrangement 资产再集资安排 \RFA?PuY  
assets securitization 资产证券化 l-h[I>TW  
assets situated outside Hong Kong 在香港以外地方的资产 ^U,C])n  
assets stripping 削减资产；拆卖资产 P#8lO%;  
assets value 资产值 ?hIDyM  
assignee 承让人 55y{9.n*  
assignment 转让；转让书；转让契 _25PyG  
assignment of interest 权益转让 u3&#UN  
assignment of letters patent and trade mark 专利证书及商标转让 Ip8:~Fl]  
assignment of property 物业转让；物业转让书 9O^~l2`  
assignment right 转让权 $~ d6KFT  
assignor 转让人 F%%mcmHD#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4ISIg\:c*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B/3xV:Gy  
associate member 附属会员 19oyoi"  
associated body corporate 相联法人团体 J^~J&  
associated company 相联公司；联属公司 R /_vJHI  
associated corporation 相联法团 $I ,Np)i  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `7V1 F.\  
公认会计师公会〔英国〕 PtL8Kd0`C  
Association of Futures Exchange Brokers 香港期货经纪协会 61HJ%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 BI!EmA  
association of underwriters 承保人组织 ozH
L'H  
assumption of control 接管 7nW <kA  
assurance 担保；保险；转易；转易书 n}4q2x"  
assurance of interest 权益的转易 X;vUz  
at 19XX price 按一九ＸＸ年价格计算 c5i7mx:.  
at a discount 按赔价计算；按贴水价格计算；打折扣 &rG]]IO  
at a premium 按溢价计算；按升水价格计算 zd F;!  
at call 通知付款；按通知 G1ruF8  
at constant market price 按固定市价计算 l6IT o@&J  
at constant price 按固定价格计算 8Vt'X2  
at cost 按成本计算 nI+.De~  
at current market price 按当时市价计算；按现时市价计算 ~rAcT6#  
at current price 按当时价格计算；按现时价格计算 PBiA/dG[;  
at factor cost 按要素成本计算；按生产要素成本计算 N1vA>(2A  
at money-of-the-day price 按付款当日价格计算 -G=.3 bux  
at or better 按指定或较佳价位〔买卖指令〕 $V/Ke  
at par 按面值计算；平价 lC d\nE8G  
at sight 见票即付 o{mVXidE  
at the close 按收市盘 8e`HXU(A  
at the opening 按开市盘 %y)hYLOJ  
attestation 见证；见证条款 k%s,(2)30  
at-the-money option 平价期权 qpa}6JVQ+j  
attorney 受权人；受托代表人 ;oVOq$ql  
attornment 新拥有人承认书 v`6vc)>8  
attributable profit 可归属利润 YXdo&'Q<qX  
attributable share value 可归属股份价值 ps/|^8aGZ  
Auckland Stock Exchange 奥克兰证券交易所 Zl]@;*u  
auction 拍卖 :kjs: 6f]  
auctioneer 拍卖商 Q yQ[H  
audit 审计；核数 eOZ~p  
Audit Commission 审计署 
Sm|TDH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N\CHIsVm>  
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〕 bIV9cpW  
audit review 帐目审查 `P*wZKlW  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 : 'jVA  
audited account 审计帐目；经审计的帐目 F hyY+{%  
audited annual account 经审计的周年帐目 (4rHy*6  
audited balance sheet 经审计的资产负债表
L,,*8  
auditor 核数师；核数主任；审计师 #9qX:*>h  
auditor's certificate 核数师证明书；审计师证明书 uY3#,  
auditor's report 核数师报告；审计师报告 @;S)j!m`  
Aussie bond 澳元债券 !y2yS/  
austerity budget 紧缩预算 l#p?lBm1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N7;kWQH  
Australia All Ordinaries Index 澳洲所有普通股票指数 2xB
h  
Australian Dollar [AUD] 澳元 /}CAd  
Australian Options Market 澳大利亚期权市场 FL0yRF5  
Australian Securities Commission 澳洲证券事务监察委员会 |H5$VSw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z 2$S'}F  
Australian Stock Exchange 澳大利亚证券交易所 swLNNA.  
Austrian Schilling [ATS] 奥地利先令 `)BZk[64  
authentication 认证；鉴证 @?0))@kPc3  
authority to purchase 委托购买证；委购书 X|R"8cJ  
authorization 认可；核准；授权；授权书 QlH[_Pi  
authorization by direction 指示授权 AD6 b  
authorization by instruction 指令授权 r -uu`=,  
authorization by warrant 令状授权 m?
;/H  
authorization of unit trust 单位信托的认可 `+UBl\j  
authorized agent 指定代理人 %GMCyT  
authorized capital 法定资本 ]^@m $O  
authorized clerk 出市员 /c7jL4oD  
authorized dealer 认可交易商 /6y;fx  
authorized financial institution 认可财务机构 _m%Ab3iT~  
authorized fund 认可基金 v~YGef;D  
authorized fund house 获授权的基金公司；认可基金公司 ykGA.wo7/P  
authorized institution 认可机构 :"Rx$;a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $:v
S_#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 i&)OJy  
authorized insurer 获授权保险人；获认可承保人 Kzwe36O;?  
authorized investment 特准投资项目 H8Z|gq1r  
authorized person 获授权人 8Qkw
g]X  
authorized representative 获授权代表 h6tYy_(G  
authorized share capital 法定股本 "!D,9AkZS  
automated quotation system 自动报价系统 zzT4+wy`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] A "'h0D  
自动交易系统〔香港期货交易所有限公司〕 =%b1EYk  
automatic adjustment mechanism 自动调整机制 v<| iN#  
automatic adjustment system 自动调整系统 A 0;ng2&  
Automatic Clearing House 自动票据交换所 Ir5E*op7D  
automatic exchange rates accumulation system 自动化汇率累集系统 jgfr_"@A  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5mm&l+N)  
automatic teller machine [ATM] 自动柜员机 ~O3VX75f  
autopay 自动转帐 bhfC2@  
available assets 可用资产 x3nUKQtk:8  
available fiscal reserve 现存财政储备 _) UnHp_^  
available profit 可用利润 j`MK\*qmz  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JDOn`7!w  
average 平均；平均数；海损 r[2*K 9  
average basic salary 平均基本薪金 G P '-  
average consumer expenditure 平均消费开支；一般消费开支 pM*( kN  
average cost 平均成本 ~!/agLwY  
average cost of land production 增辟土地平均成本 [X@JH6U r  
average daily turnover 平均每日成交额 KJt6d`ZN  
average daily wage rate 平均每日工资率 7<X!
Xok  
average expenditure pattern 平均开支模式 acj-*I  
average growth rate 平均增长率 mdcsL~R  
average net fixed assets 固定资产平均净值 ,lb}&uZo  
average of relatives 相对价格平均数 ;i?R+T  
average price 平均价格 ~/2OK!M  
average propensity to consume 平均消费倾向；一般消费倾向 _gl1Qtv@rf  
average propensity to save 平均储蓄倾向；一般储蓄倾向 LO38}w<k  
average rate 平均率 Rq|]KAN  
average revenue 平均收入；平均收益 aTBFF  
average stock 平均库存；平均存货 0XA0b1VX  
average yearly rent 平均年租 hXD/
  
avoidance of double taxation 避免双重课税 H9WXp&  
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 Qm*XWo  
q&LCMnv"P  
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