一些有用的会计术语(也不知道发的地方对不对)A

A: XEvGhy#  
A share Ａ股；甲类股份 uu WY4j6  
abatement of tax 减税；减扣免税额 v -|P_O&z  
ABN AMRO Bank N.V. 荷兰银行 o+"0.B  
above-the-line expenditure 线上项目支出；经常预算支出 t?du+:  
above-the-line receipt 线上项目收入；经常预算收入 S|RpA'n  
ABSA Asia Limited 南非联合亚洲有限公司 A4 A6F<  
absolute change 绝对数值变更 ] dm1Qm  
absolute expenditure 实际开支 5vUz  
absolute guideline figure 绝对准则数字 |1<]o;:  
absolute interest 绝对权益 xzMeK
C`  
absolute order of discharge 绝对破产解除令 > hDsm;,/  
absolute profit margin 绝对利润幅度 i&}zcGC  
absolute value 实值；绝对值 tn:/pPap  
absolutely vested interest 绝对既得权益 ~7,2N.vO2  
absorbed cost 已吸收成本；已分摊成本 :XPC0^4s  
absorption 吸收；分摊；合并 @aqd'O  
absorption rate 吸收率；摊配率；分摊率 r{/
G\  
ACB Finance Limited 亚洲商业财务有限公司 LEn=dU  
acceptable form of reciprocity 合理的互惠条件 _v~D{H&}  
acceptable rate 适当利率；适当汇率 
')~Y  
acceptance agreement 承兑协议 7T|J[WO  
acceptance for honour 参加承兑 'o)ve(  
acceptor 承兑人；接受人；受票人 /IrR,bvA  
acceptor for honour 参加承兑人 oqd N5+xt  
accident insurance 意外保险 M3jv aI  
Accident Insurance Association of Hong Kong 香港意外保险公会 I\Gp9w0
f  
accident insurance scheme 意外保险计划 HP4'8#3o  
accident year basis 意外年度基准 3j=%De  
accommodation 通融；贷款 3x(MvW30Lg  
accommodation bill 通融票据；空头票据 iXG>j.w{79  
accommodation party 汇票代发人 B:6sVJ  
account balance 帐户余额；帐户结余 I
Qk#  
account book 帐簿 c`$`0}  
account collected in advance 预收款项 *1o+o$hY2  
account current book 往来帐簿 quCWc2pXX  
account of after-acquired property 事后取得的财产报告 >^a"Z[s[  
account of defaulter 拖欠帐目 wEHAkc
)Q  
account payable 应付帐款 UgD'Bi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ['}^;Y?*o  
account receivable 应收帐款 mNnw G);$  
account receivable report 应收帐款报表 q
j3bt_F!x  
account statement 结单；帐单；会计财务报表 lEYT{  
account title 帐户名称；会计科目 ~J. Fl[  
accountant's report 会计师报告 VkN[=0a,  
Accountant's Report Rules 会计师报告规则 <*r<+S   
accounting and auditing procedure 会计与审计程序；会计与核数程序 }n2-*{)x  
Accounting Arrangements 《会计安排》 aaqd:N)  
accounting basis 会计基础 |W~V@n8"6  
accounting by Official Receiver 破产管理署署长呈交的帐目 QGbD=c7  
Accounting Circular 《会计通告》 f,`}hFD  
accounting class 会计类别 bWQORjnd8  
accounting date 记帐日期；会计结算日期 |qy"%W@  
accounting for money 款项核算 _;J9q}X  
Accounting Officer 会计主任 a7v[l04  
accounting period 会计报告期；会计期 ]\D6;E8P-~  
accounting policy 会计政策；会计方针 QS=$#Gp  
accounting practice 会计惯例 %.Tf u0M  
accounting principle 会计准则 rs 1*H  
accounting record 会计记录 "k6IV&0 3x  
accounting report 会计报告 R26tQbwE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "$V8y  
Accounting Society of China 中国会计学会 LD~uI  
accounting statement 会计报表 x@ s`;qz  
accounting system 会计制度；会计系统 +U_-Lq )  
accounting transaction 会计事项；帐务交易 \xO2WD  
accounting treatment 会计处理 FbCZV3Y  
accounting year 会计年度 |B{$URu  
accretion 增值；添加 'j"N2NJ  
accrual 应计项目；应累算数目 P8,
{k  
accrual basis 应计制；权责发生制 !k>H e*M}P  
accrual basis accounting 应计制会计；权责发生制会计 Lx:N!RDw  
accrue 应累算；应计 lPFdQ8M  
accrued benefit 应累算利益 MVeQ5c(  
accrued charges 应计费用 J6["j  
accrued cumulative preference share dividend 应累算的累积优先股股息 wx"6",M  
accrued expenses 应累算费用 Rvz.
ym:F  
accrued interest payable 应付利息；应计未付利息 gh #w%g1g  
accrued interest receivable 应收利息；应计未收利息 7 NB"oU^h%  
accrued right 累算权益 aWsKJo>j[#  
accruing profit 应累算的利润 %oCjZ"ke  
accumulated fiscal reserve 累积财政储备 J_wz'eIb0  
accumulated profit 累积利润；滚存溢利 0)`lx9&h  
accumulated reserve 累积储备 #HnyE+tD  
accumulation of surplus income 累积收益盈余 zIQc#F6\5  
acquired assets 既得资产 2gD{Fgf@N  
acquisition 收购；购置；取得 Bc|x:#`C\{  
acquisition cost 购置成本 a]wcA  
acquisition expenses 购置费用 syNb0LR  
acquisition of 100% interest 收购全部股权 Tx!m6B`Y  
acquisition of control 取得控制权 R.YGmT'2  
acquisition of fixed assets 购置固定资产 DN8pJa  
acquisition of shell “买壳” &!YH"{b  
acquisition price 收购价 eRx[&-c  
act of God 天灾 $W_o$'crW  
acting partner 执事合伙人 '3u]-GU2_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1uge>o&  
active partner 积极参与的合伙人 7SY->-H8  
active trading 交投活跃 rLw[y$
2  
actual circulation 实际流通 ep}
/dBg  
actual cost 实际成本 bq6{ty"  
actual expenditure 实际开支；实际支出 4TQISu)  
actual income 实际入息；实际收入；实际收益 4tTZkJc  
actual market 现货市场 g/X=#!  
actual price 现货价；实际价格 33KPo0g7  
actual profit 实际利润 U)/Ul>dY
 
actual quotation 实盘；实际价位；实际报价 rDx],O _  
actual year basis 按实际年度计算 f93X5h
FnF  
actuals 实货 '5,,XhP  
actuarial investigation 精算调查 {kRC!}  
actuarial principle 精算原则 j_WF38o  
actuarial report 精算师报告 qM:)daS1w  
Actuarial Society of Hong Kong 香港精算学会 mV(x&`Cx  
actuarial valuation 精算师估值 j5Wx*~@(  
actuary 精算师 YlcF-
a  
ad referendum agreement 暂定协议；有待覆核的协定 yg[;  
ad valorem duty 从价税；按值征税 ^57fHl
w  
ad valorem duty system 从价税制 cKYvRe  
ad valorem fee 从价费 L{0OMyUA  
ad valorem tariff 从价关税 S5 nw  
additional allowance 额外免税额 A-wxf91+:  
additional amount for unexpired risk 未过期风险的额外款额 a=B0ytNm  
additional assessable profit 补加应评税利润 5NF&LM;i(  
additional assessment 补加评税 MJ"Mn^:/  
additional commitment 额外承担 "A1yqK  
additional commitment vote 额外承担拨款 "!/_h >  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 re7\nZ<\|  
additional dependent parent allowance 供养父母额外免税额 iM/0Yp-v'>  
additional provision 额外拨款 v|RaB  
additional stamp duty 附加印花税 hic$13KuP  
additional tax 补加税罚款；补加税款 5GFnfc}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 XK/@!ud"`  
adjudged bankrupt 被裁定破产 \\G6c4fC  
adjudicated bankrupt 裁定破产人 ,M h/3DPgE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O/^w! :z'  
adjudication of bankruptcy 裁定破产；宣告破产 pH:|G  
adjudication of insolvency 裁定无力偿还债务 LLHOWD C(2  
adjusted actual 经调整的实数；调整后的实数 i|^`gly  
adjusted current assets 经调整的流动资产；调整后的流动资产 :lQjy@J  
adjusted figure 经调整的数字；调整后的数额 +\M
m (Nd  
adjusted liabilities 经调整的负债；调整后的负债 UO!6&k>
c  
adjusted loss 经调整的亏损；调整后的亏损 n03SXaU~V  
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 g5|\G%dOt  
adjusted profit 经调整的利润；调整后的利润 rLVc<595  
adjusted surplus 经调整的盈余额；调整后的盈余额 2P=~3g*  
adjusted value 经调整的价值；调整后的价值 ;F(01  
adjustment 调整；修订；理算〔保险〕 u R%R]X  
adjustment centre 调剂中心 }0nB'0|y  
adjustment lag 调整过程的时间差距；调整时差 l(
#Y8  
adjustment mechanism 调整机制
%y\7  
adjustment of loss 亏损调整 kGqf@ I+  
adjustment process 调整过程；调整程序 ,L:)ZZgN  
adjustment range 调整幅度 [k=9 +0p  
administered exchange rate 受管制汇率 }Z?[Ut  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Tc(v\|F,  
administration expenses 行政费用 r=||sZs  
administration fee 手续费；行政费 BBJ]>lQ  
administration in bankruptcy 破产管理 :::f,aCAu  
administration order 遗产管理令 +\oHQ=s>}\  
administrator 管理人；遗产管理人 `LU,uz  
administrator of the estate 遗产管理人 uv!qE1z@':  
admission of debt 债项承认书 ~S>ba']  
admission of proof 接纳债权证明 .*f4e3  
advance 放贷款项；垫付款项；预支款项；预付款项 #R PB;#{  
advance account 暂支帐目；预付款帐户 W!B4<'Fjc  
advance compensation 预付补偿金 =l'_*B8  
advance from shareholder 股东垫款 6ch[B`[h,  
advance pending reimbursement 预支以待日后付还 $K5s)!  
advanced economy 先进经济体系 &&S4x  
advancement 预付；预付财产 N,,2VSUr  
advances warrant 垫款令 <_q/ +x]8  
advancing 贷出 ;f^jB;\<  
adverse balance 逆差 =<h=">}5'  
adverse exchange 逆汇 P]
x+Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 hGXDu;{  
advice for collection 托收通知书 o5x^"#  
advice of drawing 提款通知书；汇票通知书 /0B?3&H  
advice of payment 付款通知 {lUl+_58  
Advisory Committee [Securities and Futures Commission] K$5P_~;QL  
谘询委员会〔证券及期货事务监察委员会〕 `gs,JJ6N  
Advisory Committee on Diversification 经济多元化谘询委员会 0_pwY=P  
affidavit 誓章；遗产申报誓章 ZDmk<}A-U  
affidavit of no receipt 述明无收款的誓章 ~ A|*]0,  
affiliate 联号；联营公司；附属公司 3D dG$@  
affiliated company 附属公司；联号；联营公司 (3r,PS@Qq@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 TC#B^m`'p  
affordability 负担能力 q.F1
Jj  
African Development Bank [AfDB] 非洲开发银行 B"zg85 e  
after-acquired property 事后取得的财产 [eP]8G\ W  
after-hours dealing 市后交易 #7T={mh  
after-tax profit 税后盈利；税后利润；税后溢利 {o<p{q  
agency agreement 代理协议 eSBf;lr=  
agency expenses 代理机构的开支 BD#;3?|  
agency fee 代理费 d$~b`  
Agency Law 《代理法》 /iuNdh  
agent 代理人；承销人 )9Ojvp=#r:  
agent of company 公司代理人 :uDB3jN[  
agent's fee 代理人费；经纪费 <Pt\)"JA  
aggregate 总计；总数；总体数字 s9bP6N!,  
aggregate amount 总款额；总额 )II,HT-LY  
aggregate assets and liabilities 总体资产与负债 cS7!,XC  
aggregate at constant price 按固定价格计算的总体数字 R_&z2I  
aggregate demand 总需求 "a{f? .X.  
aggregate gross position 总持仓量 becQ5w/~  
aggregate limit 总限额 Cjk AQ(9  
aggregate of salaries tax 合计薪俸税 rO%+)M$A  
aggregate performance 总体表现；总体业绩 G_mu7w  
aggregate supply 总体供应 }PL  
aggregate surplus 总盈余 {Dq51  
aggregate total 整体总额 97dI4t<  
aggregate value 总值；合计价值 YDD]n*&  
aggregated basis 合计基准 ADz|Y~V!  
aggregated net chargeable income 合计应课税入息实额 s7} )4.vO  
aggregation 合并计算；合计；总和 --FtFo  
aggregation of incomes of husband and wife 夫妇入息合并计算 'Pu;]sC  
aggregation of property 财产的总和 C$gLi8|m  
agio 差价；贴水 GTNTx5H  
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》 b
C-x`a@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2Hwf:S'  
《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》 a8aqcDs>O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hI{Yg$H1  
《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》 
UQPE)G  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Oh4WYDyT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v72 dE  
agreement for a settlement 授产协议 7Z3qaXPH  
agreement for assignment 转让协议 ,SwaDWNO  
agreement for sale 售卖协议；买卖协议 <);u]0
  
agreement for sale and purchase 买卖协议 Ec 7M'~1  
agreement for the payment of interest 支付利息协议 h8Si,W3o  
agreement for the repayment of money 还款协议 >GUTno$J  
agreement of reinsurance 再保险协议 lGhUfhk  
Agricultural Bank of China 中国农业银行 V%=t2+  
air passenger departure tax 飞机乘客离境税 -h`0v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .&.CbE8K[  
airport tax 机场税 our5k
 
alcohol duty 酒精税 qJj5J;k  
alienation 让与；让渡；转让 fBOG#-a}  
alimony 生活费；赡养费 P'~3WL4MKs  
All Ordinaries Index [AOI] 所有普通股指数 s%|J(0  
all risks 全险；综合险 `BD`pa7.%  
All Sales Record for Stock Market 《股票市场成交报告》 7SZs/wWh%  
Allied Capital Resources Limited 新联财务有限公司 jQ}|]pj+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 sTyGi1  
allocation letter 拨款信件 mIodD)?{  
allocation of fund 分配款项；预留款项 ~vFo 0k(  
allocation of profit 利润分配；溢利分配 a$8?0`(  
allocation warrant 拨款令 ,-kZ5&r  
allotment 分配；配股 gHshG;z*  
allotment notice 股份配售通知；配股通知 B=|sLs`I  
allotment of shares 股份分配 'WCTjTob/  
allowable 可获宽免；免税的 GXVGU-br  
allowable business loss 可扣除的营业亏损 >,vuC4v-  
allowable expenses 可扣税的支出 {piS3xBi  
allowance 免税额；津贴；备抵；准备金 j(JI$  
allowance for debts 债项的免税额 <~w#sIh  
allowance for depreciation by wear and tear 耗损折旧免税额 "O "@HVF@  
allowance for funeral expenses 殡殓费的免税额 -',Y;0b%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ApB0)N  
allowance for repairs and outgoings 修葺及支出方面的免税额 2Wtfx" .y  
allowance to debtor 给债务人的津贴 xpwzzO*U  
alteration of capital 资本更改 k<H&4Z)d9  
alternate trustee 候补受托人 @
("AkYPj  
amalgamation 合并 l !v#6#iq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %C<eR_  
ambit of charges 征税范围；收费范围 @oNrR$7  
amended valuation 经修订的估值 yr'`~[oSCy  
American Commodities Exchange 美国商品交易所 kq-RM#Dj:  
American Express Bank Limited 美国运通银行 Q2JjBV<  
American Stock Exchange 美国证券交易所 am
gex$  
amortization 摊销 N0C5FSH  
amount due from banks 存放银行同业的款项 W9~datIh>  
amount due from banks abroad 存放海外银行同业的款项 17d$gZ1O:  
amount due from holding companies 控股公司欠款 ^(:Rbsl  
amount due from local banks 存放本港银行同业的款项 Qafg/JU  
amount due to banks 银行同业的存款 H'.eqZM  
amount due to banks abroad 海外银行同业的存款 w"|c;E1;_  
amount due to holding companies 控股公司存款 >0oc=9H8  
amount due to local banks 本港银行同业的存款 b}*hodzF  
amount due to outport banks 外埠银行同业的存款 f *vziC<m  
amount for note issue 发行纸币的款额 LBB[aF,Lr  
amount of bond 担保契据的款额 v%^H9aK_  
amount of consideration 代价款额 V-3]h ba,  
amount of contribution 供款数额 ?M2@[w8_  
amount of indebtedness 负债款额 ?dYDfyFfB  
amount of principal of the loan 贷款本金额 ntejFy9_  
amount of rates chargeable 应征差饷数额 ^*OA%wg3=h  
amount of share capital 股本额 tEj5WEnNE8  
amount of sums assured 承保款额 C7PiuL?  
amount of variation 变动幅度 C
2v7(  
amount of vote 拨款数额 H<"j3qt  
amount payable 应付款额 a\MJbBXv  
amount receivable 应收款额 R?Qou!*
]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J:a^''  
analysis 分析 QR)eJ5<  
ancillary risk 附属风险 -(EqBr@_  
annual account 周年帐目；周年帐目报表；年度决算；年结 :JYOC+#q7  
annual accounting date 年结日期 ] W_T(C*  
annual allowance 每年免税额；年积金；年度津贴；年津 OHw6#N$\  
annual balance 年度余额 9'M_tMm5  
annual disposable income 每年可动用收入 d?n~9_9e  
annual estimates 周年预算 L z  
annual fee 年费 VbYapPu4b!  
annual general meeting 周年大会 _?"J.
i  
annual growth rate 年增率；每年增长率 1Rh&04O>VL  
annual long-term supplement 长期个案每年补助金 tJP(eaqZ  
annual pensionable emolument 可供计算退休金的年薪 y(A"g3^=  
annual report 年报 j3><J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \q>,c49a{  
annual return 周年报表；周年申报表；每年报税表格 `U
R.Rn/x  
Annual Return Rules 《周年报表规则》 c
g5DyQ(  
annual review of consumer prices 每年消费物价回顾 `g~-5Z~J  
annual roll-forward basis 逐年延展方式 5{> cfN\q  
annual salary 年薪 m[f\I^\%8  
annual statement 年度报表；年度决算表 T$e_
ao|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 I f(_$>  
annuitant 年金受益人 uu>g(q?4II  
annuity 年金 EbQ}w"{  
annuity contract 年金合约 *
bx cq  
annuity on human life 人寿年金 .z"[z^/uF  
antecedent debt 先前的债项 8 _J:Yg  
ante-dated cheque 倒填日期支票 /<@tbZJ*8  
anticipated expenditure 预期开支 !IS,[  
anticipated net profit 预期纯利 c LJCLKJ  
anticipated revenue 预期收入 ?m6E@.{  
anti-inflation measure 反通货膨胀措施 ]2jnY&a5  
anti-inflationary stance 反通货膨胀立场 G r)+O  
apparent deficit 表面赤字 Z6p>R;9n  
apparent financial solvency 表面偿债能力 I(.XK ucU  
apparent partner 表面合伙人 w#XJ!f6*_9  
application for personal assessment 个人入息课税申请书 XV&3h>5  
application of fund 资金应用 cW RY[{v  
application to release as liquidator and to destruct the books of accounts and documents sXWMXQ3  
申请免除清盘人职务及毁灭帐簿与文件 oaHBz_pg  
appointed actuary 委任精算师 `W9_LROD  
appointed auditor 委任核数师；委任审计师 "Xqj%\  
appointed trustee 委任的受托人  ulQE{c[  
appointer 委任人 Sv ,_G'  
apportioned pro rata 按比例分摊 *sTQ9 Kr  
apportionment 分配；分摊 $f+
9svq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bpzA ' g>  
apportionment formula 分摊方程式 (:1j-  
apportionment of estate duty 遗产税的分摊 Vk"QcW
  
appraisal 估价；评估 0czy:d,M%  
appreciable growth 可观增长
"7g: u-  
appreciable impact 显着影响 _?ym,@}#  
appreciable increase 可观增长 Z+?j8(:n  
appreciation 增值；升值 2+enRR~  
appreciation against other currencies 相对其他货币升值 Z8x(_ft5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C9h8d
 
appreciation tax 增值税 S(Pal/-"  
appropriation 拨款；拨用；拨付 z)26Ahm TV  
appropriation account 拨款帐目 o|+tRl  
Appropriation Bill 拨款法案 _heQ|'(  
appropriation-in-aid system 补助拨款办法 Wq4?`{  
approved assets 核准资产 jHd~yCq  
approved basket stock 认可一篮子证券 Oj:`r*z43  
approved budget 核准预算 Lv_>cFJ}[  
approved charitable donation 认可慈善捐款 }IV7dKzl  
approved charitable institution 认可慈善机构 w*+rBp,f  
approved currency 核准货币；认可货币 ,O2F}5|;  
approved estimates 核准预算 ;23F8M%wH  
approved estimates of expenditure 核准开支预算 /mb| %U]~  
approved overseas insurer 核准海外保险人 V;m3=k0U  
approved overseas trust company 核准海外信托公司 ^^Ius ]  
approved pooled investment fund 核准汇集投资基金 ,MLPVDN*D  
approved provident fund scheme 认可公积金计划 G~JQcJFj  
approved provision 核准拨款 loZfzN&6A  
approved redeemable share 核准可赎回股份 tFGLqR%/  
approved regional stock 认可地区性证券 "Xm'(c(  
approved retirement scheme 认可退休金计划 `27? f$,  
approved subordinated loan 核准附属贷款 Kl*##qw!  
arbitrage 套戥；套汇；套利 eRGip2^cq+  
arbitrageur 套戥者；套汇者 cX*^PSM  
arbitrary amount 临时款项 u^ T2  
arrangement 措施；安排；协定 T:si?7CR  
arrears 欠款 Z'EZPuZ!'  
arrears of pay 欠付薪酬
rg`"m  
arrears of revenue 逾期未收税款；逾期未收的帐项 R\<^A~(Gl  
articles of association 组织章程；组织细则；组织章程细则 "0 v]O~s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u@o3p*bQ  
ascertainment of profit 确定利润 fROhn}<**[  
"Asia Clear" “亚洲结算系统” |$D^LY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1}(g=S  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -Xj+7}4  
Asian Development Fund [ADF] 亚洲发展基金 |h#mv~cF  
Asian dollar bond 亚洲美元债券 cv^^NgQ  
Asian dollar market 亚洲美元市场 `:8
&m  
Asian dollar rate 亚洲美元利率 W>"i0p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6)TFb,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V3jx{BXs2  
asked price 沽盘；喊价；索价；卖方报价 A81kb  
assessable income 应评税入息 xTe?*  
assessable loss 应评税亏损 p~r +2(J
 
assessable profit 应评税利润 Y4i-Pp?  
assessable value 应评税值 4[6A~iC_  
assessed profit 估定利润 '\9A78NV{;  
assessed value 经评估价值 $rdA0%
;  
assessment 评税；评定；估价；评税单 `Z{7Ut^)  
assessment number 评税编号；估价编号 MZ{)`7acR\  
assessment of additional tax 补加税评税 z_zr3XR
9  
assessment of performance 业绩评估；实绩评价 4Ld0AApncy  
Assessor 评税主任 5L4~7/kj  
asset price bubbles 资产价格泡沫 SO}Hc;Q1`  
asset-backed securities 具资产保证的证券  bSmRo  
assets accretion 资产增值 lVqvS/_k$  
assets and liabilities 资产与负债 sl)_HA7G  
assets betterment statement 资产递增表；资产改进表 !D1F4v[c=  
assets lending 实物放款；有抵押贷款 ~<|xS  
assets of the company passing on the death 死者去世时转移的公司资产 2LgRgY{Bl  
assets pledged as security for liabilities 用作负债抵押的资产 ~oOOCB  
assets portfolio 资产投资组合 TfJB;  
assets price 资产价格 GE"#.J4z  
assets quality 资产质素 E;h#3 B9  
assets realization 资产变现 %N!Y}$y  
assets refinancing arrangement 资产再集资安排 iJq}tIk#2'  
assets securitization 资产证券化 #fa~^]EM]  
assets situated outside Hong Kong 在香港以外地方的资产 vHao y  
assets stripping 削减资产；拆卖资产 50CU|  
assets value 资产值 N?~K9jGx(  
assignee 承让人 ?4xTA  
assignment 转让；转让书；转让契 NxNz(R $~  
assignment of interest 权益转让 -tDmzuD6  
assignment of letters patent and trade mark 专利证书及商标转让 ~_R=2t{u_  
assignment of property 物业转让；物业转让书  |,.glL  
assignment right 转让权 {4#'`Eejj  
assignor 转让人 WhvO-WF  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 `/#6k>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E9
|i:  
associate member 附属会员 h8nJ$jg  
associated body corporate 相联法人团体 )'nGuL-w!i  
associated company 相联公司；联属公司 b-ZvEDCR  
associated corporation 相联法团 pTcm2-J  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wJ+"JQY.J+  
公认会计师公会〔英国〕 x3)qK6,\  
Association of Futures Exchange Brokers 香港期货经纪协会 hMi[MB7~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xHI>CNC,  
association of underwriters 承保人组织 D7 .R NXo  
assumption of control 接管 @v|_APy#  
assurance 担保；保险；转易；转易书 0Ebs-kP  
assurance of interest 权益的转易 VN*^pAzlF  
at 19XX price 按一九ＸＸ年价格计算 #SQFI;zj  
at a discount 按赔价计算；按贴水价格计算；打折扣 GCc@ :*4[  
at a premium 按溢价计算；按升水价格计算 w(s"r p}  
at call 通知付款；按通知 eRD s?n3F  
at constant market price 按固定市价计算 Nmp1[/{J  
at constant price 按固定价格计算 JgEpqA12  
at cost 按成本计算 qdzc"-gH`  
at current market price 按当时市价计算；按现时市价计算 AWGeK-^  
at current price 按当时价格计算；按现时价格计算 pi+m`O   
at factor cost 按要素成本计算；按生产要素成本计算 BLfoU_Z  
at money-of-the-day price 按付款当日价格计算 =`g+3 O;<  
at or better 按指定或较佳价位〔买卖指令〕 n;4`IK|  
at par 按面值计算；平价 eja_+`cJ  
at sight 见票即付 voCQ_~*)9  
at the close 按收市盘 DN!:Rm uc  
at the opening 按开市盘 oc>,5 x  
attestation 见证；见证条款 M,:GMO:?a  
at-the-money option 平价期权 \Z<' u;
 
attorney 受权人；受托代表人 J,k9?nkY /  
attornment 新拥有人承认书 ;Cm%<vW4!  
attributable profit 可归属利润 7LKNEll  
attributable share value 可归属股份价值 y~;Kf0~  
Auckland Stock Exchange 奥克兰证券交易所 zZ
seK  
auction 拍卖 sJ!AI n<  
auctioneer 拍卖商 /O+,vRw\A  
audit 审计；核数 ><5tnBP|+L  
Audit Commission 审计署 WM:we*k8h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] r=<,`_@Y  
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〕 7+=fD|Cl  
audit review 帐目审查 ]
0g<][m  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 I%;xMtY1o  
audited account 审计帐目；经审计的帐目 TDA+ rl  
audited annual account 经审计的周年帐目 :jgwp~l  
audited balance sheet 经审计的资产负债表 mM1\s>o  
auditor 核数师；核数主任；审计师 D.4=4"qMi  
auditor's certificate 核数师证明书；审计师证明书 #~ UG9@a  
auditor's report 核数师报告；审计师报告 p-r}zc9@  
Aussie bond 澳元债券 b4i=eI8  
austerity budget 紧缩预算 ^#p Su  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *r$(lf  
Australia All Ordinaries Index 澳洲所有普通股票指数 StA5h+[m  
Australian Dollar [AUD] 澳元 wF[^?K '  
Australian Options Market 澳大利亚期权市场 jbGP`b1_  
Australian Securities Commission 澳洲证券事务监察委员会 KE6[u*\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 H/YZwDx,i  
Australian Stock Exchange 澳大利亚证券交易所 (+(YO\ng6  
Austrian Schilling [ATS] 奥地利先令 ,J~kwJ$
L  
authentication 认证；鉴证 cl30"WK!  
authority to purchase 委托购买证；委购书 td&W>(
3d  
authorization 认可；核准；授权；授权书 6O!&!  
authorization by direction 指示授权 8E ^yHd4Y  
authorization by instruction 指令授权 p'ukV(B  
authorization by warrant 令状授权 gVl%:Ra%  
authorization of unit trust 单位信托的认可 D?;$:D"  
authorized agent 指定代理人 Jah~h44&  
authorized capital 法定资本 +h
qsIx  
authorized clerk 出市员 A9!%H6  
authorized dealer 认可交易商 CFkM}`v0  
authorized financial institution 认可财务机构 *dL!)+:d  
authorized fund 认可基金 E_MGejm@  
authorized fund house 获授权的基金公司；认可基金公司 G(EiDo&  
authorized institution 认可机构 xm6cn\
e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m:.ywiw=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 98x]x:mgI_  
authorized insurer 获授权保险人；获认可承保人 c7E=1*C<  
authorized investment 特准投资项目 #B_ ``XV  
authorized person 获授权人 0Ou`&u  
authorized representative 获授权代表 ?n8gB7(FA  
authorized share capital 法定股本 ;gu_/[P  
automated quotation system 自动报价系统 Szsq|T  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] EQET:a:
g  
自动交易系统〔香港期货交易所有限公司〕 $RfM}!7?  
automatic adjustment mechanism 自动调整机制 XL1v&'HLV  
automatic adjustment system 自动调整系统 E?m(&O j  
Automatic Clearing House 自动票据交换所 ~8o's`  
automatic exchange rates accumulation system 自动化汇率累集系统 0jF~cV  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %tT&/F  
automatic teller machine [ATM] 自动柜员机 CfNHv-jDL  
autopay 自动转帐 rfpeX  
available assets 可用资产 m(L]R(t  
available fiscal reserve 现存财政储备  LkD$\i  
available profit 可用利润 7aj|-gZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 M1^,g~e  
average 平均；平均数；海损 )4vZIU#  
average basic salary 平均基本薪金 |X,T>{V?y  
average consumer expenditure 平均消费开支；一般消费开支 pdX%TrM+[:  
average cost 平均成本 PqZM
uUd  
average cost of land production 增辟土地平均成本 Es/\/vF7]D  
average daily turnover 平均每日成交额 G'{$$+U^K  
average daily wage rate 平均每日工资率 mp:%k\cF|  
average expenditure pattern 平均开支模式 7y1J69IK  
average growth rate 平均增长率 mzLDZ#=b  
average net fixed assets 固定资产平均净值 I9-vV>:z  
average of relatives 相对价格平均数 Y9F!HM-`  
average price 平均价格 |W];8  
average propensity to consume 平均消费倾向；一般消费倾向 n[H3b}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 hiZE8?0+~N  
average rate 平均率 eQbDs_  
average revenue 平均收入；平均收益 Xt %;]1n  
average stock 平均库存；平均存货 e "5S;  
average yearly rent 平均年租 wu"6Kyu  
avoidance of double taxation 避免双重课税
(p08jR '5  
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 g.ty#Z=:  
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