一些有用的会计术语(也不知道发的地方对不对)A

A: %Y<3v\`_  
A share Ａ股；甲类股份 yh"48@L'D  
abatement of tax 减税；减扣免税额 "c0Nv8_G  
ABN AMRO Bank N.V. 荷兰银行 +}.S:w_xQ  
above-the-line expenditure 线上项目支出；经常预算支出 [p&2k&.XYe  
above-the-line receipt 线上项目收入；经常预算收入 PBp+(o-  
ABSA Asia Limited 南非联合亚洲有限公司 \:`-"Ou(*  
absolute change 绝对数值变更 ^U0)iz  
absolute expenditure 实际开支 :ej`]yK |  
absolute guideline figure 绝对准则数字 EGJrnz8  
absolute interest 绝对权益 xzOM\Nq?O  
absolute order of discharge 绝对破产解除令 `Fs-z  
absolute profit margin 绝对利润幅度 c-bTf$6}  
absolute value 实值；绝对值 R:t  
absolutely vested interest 绝对既得权益 DzE_p- zs  
absorbed cost 已吸收成本；已分摊成本 ps@{1Rn1  
absorption 吸收；分摊；合并 -%6Y&_5VK  
absorption rate 吸收率；摊配率；分摊率 C#D8 E.W  
ACB Finance Limited 亚洲商业财务有限公司 anxwK47  
acceptable form of reciprocity 合理的互惠条件 Lt\=E8&rh  
acceptable rate 适当利率；适当汇率 Qvhz$W[P>  
acceptance agreement 承兑协议 7F 1nBd  
acceptance for honour 参加承兑 TM^.y Y  
acceptor 承兑人；接受人；受票人 +IPMI#
n  
acceptor for honour 参加承兑人 Eaw
tT  
accident insurance 意外保险 Q"b62+03  
Accident Insurance Association of Hong Kong 香港意外保险公会 p
28=l5y+  
accident insurance scheme 意外保险计划 g"Gj8QLDz  
accident year basis 意外年度基准 s.9_/cFWB  
accommodation 通融；贷款 rWD*DmY@"  
accommodation bill 通融票据；空头票据 f,QBj{M,  
accommodation party 汇票代发人 +a!uS0fIJi  
account balance 帐户余额；帐户结余 &(YNz9L  
account book 帐簿 mUjM5ceAXO  
account collected in advance 预收款项 Trt1M  
account current book 往来帐簿 ,G!mO,DX  
account of after-acquired property 事后取得的财产报告 u<K{=94!e  
account of defaulter 拖欠帐目 (=/}i'  
account payable 应付帐款 rv;is=#1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8u4FagQ,  
account receivable 应收帐款 lko k2  
account receivable report 应收帐款报表 $7'Kc
G  
account statement 结单；帐单；会计财务报表 G>w+J'7  
account title 帐户名称；会计科目 1QJB4|5R#  
accountant's report 会计师报告 @86?!0bt  
Accountant's Report Rules 会计师报告规则 QPJz~;V2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 cSWn4-B@l
 
Accounting Arrangements 《会计安排》 LP:F'Q:<  
accounting basis 会计基础 YB3?Ftgw  
accounting by Official Receiver 破产管理署署长呈交的帐目 _omz74   
Accounting Circular 《会计通告》 JWo).  
accounting class 会计类别 \2NT7^H#  
accounting date 记帐日期；会计结算日期 N(=\S:  
accounting for money 款项核算 19 <Lgr  
Accounting Officer 会计主任 +N:=|u.g  
accounting period 会计报告期；会计期 eL{6;.C  
accounting policy 会计政策；会计方针 LQ3J$N  
accounting practice 会计惯例 ^muPjM+D  
accounting principle 会计准则 |tqYRWn0  
accounting record 会计记录 dPCn6  
accounting report 会计报告 Rg6/6/ IN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J\c\
Ar:  
Accounting Society of China 中国会计学会 gzeTBlXg  
accounting statement 会计报表 Lm"zW>v  
accounting system 会计制度；会计系统 /aX5G  
accounting transaction 会计事项；帐务交易 Xgyi}~AoaU  
accounting treatment 会计处理 z]bcg$m  
accounting year 会计年度 =Xh*w  
accretion 增值；添加 $61j_;WF`  
accrual 应计项目；应累算数目 6P U]I+  
accrual basis 应计制；权责发生制 m.2=,,r<Fq  
accrual basis accounting 应计制会计；权责发生制会计 %Tm8sQ)1  
accrue 应累算；应计 B7ty*)i?  
accrued benefit 应累算利益 q_[V9  
accrued charges 应计费用 kH}HFl  
accrued cumulative preference share dividend 应累算的累积优先股股息 :to1%6  
accrued expenses 应累算费用 w!~85""  
accrued interest payable 应付利息；应计未付利息 DZ5QC aA  
accrued interest receivable 应收利息；应计未收利息 ypV>*  
accrued right 累算权益 '7(oCab"_  
accruing profit 应累算的利润 *nc9u"  
accumulated fiscal reserve 累积财政储备 !@wG22iC4d  
accumulated profit 累积利润；滚存溢利 8lfKlXR78  
accumulated reserve 累积储备 2(iv+<t  
accumulation of surplus income 累积收益盈余 u RPvo}!=1  
acquired assets 既得资产 %% A==_b  
acquisition 收购；购置；取得 *e}1KcJ  
acquisition cost 购置成本 -G@:uxB  
acquisition expenses 购置费用 _rjB.  
acquisition of 100% interest 收购全部股权 6qH^&O][  
acquisition of control 取得控制权 d gRTV<vM  
acquisition of fixed assets 购置固定资产 o=ULo &9  
acquisition of shell “买壳” I!;vy/r  
acquisition price 收购价 YqNI:znm-  
act of God 天灾 5BsfbLKC  
acting partner 执事合伙人 gq[`g=x  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _yP02a^2  
active partner 积极参与的合伙人 sTChbks  
active trading 交投活跃 +#MQ8d  
actual circulation 实际流通 yi@mf$A|  
actual cost 实际成本 Kb,#Ot  
actual expenditure 实际开支；实际支出 G0&'B6I>  
actual income 实际入息；实际收入；实际收益 Zq\Vq:MX  
actual market 现货市场 &=`6- J  
actual price 现货价；实际价格 z)0%gd|  
actual profit 实际利润 $mLiEsJ  
actual quotation 实盘；实际价位；实际报价 v7@O ,%  
actual year basis 按实际年度计算 @1^:V-=  
actuals 实货 IM$I=5ye  
actuarial investigation 精算调查
C3GI?|b  
actuarial principle 精算原则 }j6<S-s~  
actuarial report 精算师报告 d6ABgQi0  
Actuarial Society of Hong Kong 香港精算学会 A!.*
eIV|  
actuarial valuation 精算师估值 $3D#U^7i  
actuary 精算师 &p6^   
ad referendum agreement 暂定协议；有待覆核的协定 SlojB^%  
ad valorem duty 从价税；按值征税 7R5!(g  
ad valorem duty system 从价税制 R'1L%srTM+  
ad valorem fee 从价费 tDwj~{a~  
ad valorem tariff 从价关税 pSh$#]mZ`  
additional allowance 额外免税额 >S=,ype~G  
additional amount for unexpired risk 未过期风险的额外款额 \(a!U,]LM  
additional assessable profit 补加应评税利润 CY i{WV(:  
additional assessment 补加评税 }}MZgm~U)  
additional commitment 额外承担 /!HFi>  
additional commitment vote 额外承担拨款 nps"nggk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;|H(_J=6k  
additional dependent parent allowance 供养父母额外免税额 k>mqKzT0$+  
additional provision 额外拨款 Jk3V]u  
additional stamp duty 附加印花税 3&ES?
MyB#  
additional tax 补加税罚款；补加税款 RRBBz7:~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Oxq} dX7S  
adjudged bankrupt 被裁定破产 8w]>SEGFs  
adjudicated bankrupt 裁定破产人 r(ufyC&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "Ir.1FN  
adjudication of bankruptcy 裁定破产；宣告破产 Mh;rhQ  
adjudication of insolvency 裁定无力偿还债务 g1zX^^nd,V  
adjusted actual 经调整的实数；调整后的实数 "}'Sk(  
adjusted current assets 经调整的流动资产；调整后的流动资产 [*|QA9  
adjusted figure 经调整的数字；调整后的数额 H]JVv8  
adjusted liabilities 经调整的负债；调整后的负债 #Y'svn1H  
adjusted loss 经调整的亏损；调整后的亏损 2*1FW v  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 D|rcSa.M  
adjusted profit 经调整的利润；调整后的利润 <"rckPv_H  
adjusted surplus 经调整的盈余额；调整后的盈余额 &6}] v:  
adjusted value 经调整的价值；调整后的价值 z~+gche>  
adjustment 调整；修订；理算〔保险〕 Qpaan  
adjustment centre 调剂中心 E+|r h-M7  
adjustment lag 调整过程的时间差距；调整时差 ` "JslpN  
adjustment mechanism 调整机制 V- HO_GDo  
adjustment of loss 亏损调整 [osm\w4
9  
adjustment process 调整过程；调整程序 '-k~qQk)6  
adjustment range 调整幅度 ?B`Yq\L)  
administered exchange rate 受管制汇率 *2tG07kI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Yt% E,U~g  
administration expenses 行政费用 ZUxlk+o9d  
administration fee 手续费；行政费 !ii'hwFm$  
administration in bankruptcy 破产管理 oHI/tS4 _  
administration order 遗产管理令 ]psx\ZMa  
administrator 管理人；遗产管理人 e:H9!  
administrator of the estate 遗产管理人 SuU %x2  
admission of debt 债项承认书 b$Ch2Qz0q  
admission of proof 接纳债权证明 6a\YD{D] _  
advance 放贷款项；垫付款项；预支款项；预付款项 dxIt.h  
advance account 暂支帐目；预付款帐户 eg vgi?y  
advance compensation 预付补偿金 _$Hx:^p:  
advance from shareholder 股东垫款 KB^i=+xr  
advance pending reimbursement 预支以待日后付还 |#D$9+  
advanced economy 先进经济体系 fW'U7&O  
advancement 预付；预付财产 999E0A$dkv  
advances warrant 垫款令 M$Of.  
advancing 贷出 )-4xI4  
adverse balance 逆差 ;4rTm@6  
adverse exchange 逆汇 !j|93*  
advertisement addressed to shareholders 在报章刊登的致股东通告 _Z|3qQ  
advice for collection 托收通知书 rJ UXA<:2  
advice of drawing 提款通知书；汇票通知书 ]A2l%V_7  
advice of payment 付款通知 V*U*_Y  
Advisory Committee [Securities and Futures Commission] :*wjC.Z  
谘询委员会〔证券及期货事务监察委员会〕 u/2!v
(  
Advisory Committee on Diversification 经济多元化谘询委员会 ;uazQyo6  
affidavit 誓章；遗产申报誓章 t%f6P  
affidavit of no receipt 述明无收款的誓章 wWNHZv&  
affiliate 联号；联营公司；附属公司 |,wp@)e6h  
affiliated company 附属公司；联号；联营公司 vHz]-Q-|9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 30Z RKrW"~  
affordability 负担能力 8Qg,UX  
African Development Bank [AfDB] 非洲开发银行 )|@ H#kv?  
after-acquired property 事后取得的财产 [# '38  
after-hours dealing 市后交易 0u'qu2mV  
after-tax profit 税后盈利；税后利润；税后溢利 +Eh^j3W  
agency agreement 代理协议 [Nn ?:5"
 
agency expenses 代理机构的开支 eHjn<@  
agency fee 代理费 ~yvOR`2Gg  
Agency Law 《代理法》 i@C$O.m(  
agent 代理人；承销人 D/&^Y'|T  
agent of company 公司代理人 iS"(  
agent's fee 代理人费；经纪费 01nbR+e  
aggregate 总计；总数；总体数字 "7k 82dw  
aggregate amount 总款额；总额 ~e!b81  
aggregate assets and liabilities 总体资产与负债 02~+$R]L  
aggregate at constant price 按固定价格计算的总体数字 d* 6 lJT  
aggregate demand 总需求 lbtVQW0V;o  
aggregate gross position 总持仓量 krC4O2Fkj  
aggregate limit 总限额 ?5<Q+G0r  
aggregate of salaries tax 合计薪俸税 UA
|A>c  
aggregate performance 总体表现；总体业绩 x1}7c9nK  
aggregate supply 总体供应 u0@i3Po  
aggregate surplus 总盈余 ZE*m;  
aggregate total 整体总额 ~$8t/c  
aggregate value 总值；合计价值 hF!t{ Lf3  
aggregated basis 合计基准 !P&F6ViO=  
aggregated net chargeable income 合计应课税入息实额 U 
Ux]  
aggregation 合并计算；合计；总和 c_fx,; ;  
aggregation of incomes of husband and wife 夫妇入息合并计算 |GvWHe`  
aggregation of property 财产的总和 AIvIQ$6}  
agio 差价；贴水 6eqPaIaD   
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 %`P6a38j  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R`F54?th  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 HCI|6{k  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment xnW3,:0  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \p-3P)U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |@x^5Ab$T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0 7CufoI  
agreement for a settlement 授产协议 |-HV@c]  
agreement for assignment 转让协议 {1Z`'.FU  
agreement for sale 售卖协议；买卖协议 $EB&]t+  
agreement for sale and purchase 买卖协议 k(
oHmw  
agreement for the payment of interest 支付利息协议 !c+Nf2I7S  
agreement for the repayment of money 还款协议 Z. ))=w6G  
agreement of reinsurance 再保险协议 VV*Z5U@b  
Agricultural Bank of China 中国农业银行 }jQxwi)  
air passenger departure tax 飞机乘客离境税 "i\rhX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 93-UA.+g  
airport tax 机场税 ) /kf  
alcohol duty 酒精税 ' {L5 3cH=  
alienation 让与；让渡；转让 G $TLWfm  
alimony 生活费；赡养费 cu4&*{  
All Ordinaries Index [AOI] 所有普通股指数 8X@p?43  
all risks 全险；综合险 S0\
;FmLIc  
All Sales Record for Stock Market 《股票市场成交报告》 bm>,$GW(  
Allied Capital Resources Limited 新联财务有限公司
QQso<.d&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 v>FsP$p4yE  
allocation letter 拨款信件 "eq{_4dL  
allocation of fund 分配款项；预留款项 @?$x  
allocation of profit 利润分配；溢利分配 <6]TazW?S  
allocation warrant 拨款令 ^T[8j/9o^  
allotment 分配；配股 eC^UL5>%
 
allotment notice 股份配售通知；配股通知 :Rh?#yO5  
allotment of shares 股份分配 p`jkyi  
allowable 可获宽免；免税的 R#ABda9  
allowable business loss 可扣除的营业亏损 GHaOFLY  
allowable expenses 可扣税的支出 .a%D:4GYR  
allowance 免税额；津贴；备抵；准备金 ,
Jy@n]x  
allowance for debts 债项的免税额 +!'\}"q  
allowance for depreciation by wear and tear 耗损折旧免税额 G[}$s7@k  
allowance for funeral expenses 殡殓费的免税额 +rw?k/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HJVi:;o  
allowance for repairs and outgoings 修葺及支出方面的免税额 HuPw?8w=  
allowance to debtor 给债务人的津贴 .Vm!Ng )j  
alteration of capital 资本更改 >~-8RM  
alternate trustee 候补受托人 |F }y6 gH  
amalgamation 合并 P8N`t&r"7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q= DP# 9&  
ambit of charges 征税范围；收费范围 u%J04vG"D  
amended valuation 经修订的估值 |gvx^)ro  
American Commodities Exchange 美国商品交易所 8E:8iNbF  
American Express Bank Limited 美国运通银行 wN"j:G(  
American Stock Exchange 美国证券交易所 G x;U 3iV  
amortization 摊销 !o+Y"* /  
amount due from banks 存放银行同业的款项 \Kp!G1?_AY  
amount due from banks abroad 存放海外银行同业的款项 lWr{v\L'  
amount due from holding companies 控股公司欠款 $TON`+lB  
amount due from local banks 存放本港银行同业的款项 qB57w:J  
amount due to banks 银行同业的存款 raL!}  
amount due to banks abroad 海外银行同业的存款 =.=4P~T&  
amount due to holding companies 控股公司存款 V _(L/6  
amount due to local banks 本港银行同业的存款 9qUc{ydt  
amount due to outport banks 外埠银行同业的存款 ,f@$a3}'Lx  
amount for note issue 发行纸币的款额 "HCJ!  
amount of bond 担保契据的款额 vUEG0{8l  
amount of consideration 代价款额 t$NK{Mw5_  
amount of contribution 供款数额 /gkHV3}fu  
amount of indebtedness 负债款额  L|hdV\  
amount of principal of the loan 贷款本金额 H ?Vo#/  
amount of rates chargeable 应征差饷数额 F-L!o8o  
amount of share capital 股本额 I}djDtJ  
amount of sums assured 承保款额 SV2DvrIR  
amount of variation 变动幅度 +gZg7]
!Z  
amount of vote 拨款数额 {tUjUwhz(  
amount payable 应付款额 8$k`bZ  
amount receivable 应收款额 _l`d+ \#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UF3g]>*  
analysis 分析 ~=$0=)c  
ancillary risk 附属风险 J9!}8uD  
annual account 周年帐目；周年帐目报表；年度决算；年结 j_::#?o!/  
annual accounting date 年结日期 C
`
s  
annual allowance 每年免税额；年积金；年度津贴；年津
;B4x>  
annual balance 年度余额 ldd|"[Ds  
annual disposable income 每年可动用收入 ]ZV.@%+  
annual estimates 周年预算 v6Vieo=  
annual fee 年费 J!O{.
v  
annual general meeting 周年大会 ]ow$VF{y  
annual growth rate 年增率；每年增长率 dNH6%1(s]0  
annual long-term supplement 长期个案每年补助金 VRuY8<E  
annual pensionable emolument 可供计算退休金的年薪 k9>2d'Q  
annual report 年报 O$F<x,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mlq+Z#9  
annual return 周年报表；周年申报表；每年报税表格 Akar@wh  
Annual Return Rules 《周年报表规则》 en6Kdqe  
annual review of consumer prices 每年消费物价回顾 5Lmhip  
annual roll-forward basis 逐年延展方式 pKeK6K\8  
annual salary 年薪  -&N^S?  
annual statement 年度报表；年度决算表 F1m 1%
  
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 $AGW8"  
annuitant 年金受益人 n}KF)W=  
annuity 年金 &I8Q'  
annuity contract 年金合约 :<
t%Sf  
annuity on human life 人寿年金 cK()_RB#  
antecedent debt 先前的债项 sGg=4(D  
ante-dated cheque 倒填日期支票 Z~&$s  
anticipated expenditure 预期开支 m<7Ax>  
anticipated net profit 预期纯利 j#}wg`P"A  
anticipated revenue 预期收入 1k=w 9  
anti-inflation measure 反通货膨胀措施 criQa<N"  
anti-inflationary stance 反通货膨胀立场 K90wX1&  
apparent deficit 表面赤字 6Z09)}tZb  
apparent financial solvency 表面偿债能力 :%_*C09  
apparent partner 表面合伙人
>K|<hzZ  
application for personal assessment 个人入息课税申请书 g+g0iS  
application of fund 资金应用 D8Ntzsr6  
application to release as liquidator and to destruct the books of accounts and documents $<;!F=%8  
申请免除清盘人职务及毁灭帐簿与文件 YkOl@l$D  
appointed actuary 委任精算师 MK"p~b0->  
appointed auditor 委任核数师；委任审计师 Gi=sJV  
appointed trustee 委任的受托人 Ue:LKK1Gsr  
appointer 委任人 qDG{hvl[1r  
apportioned pro rata 按比例分摊 UE:';(t  
apportionment 分配；分摊 |6]2XW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bl8zcpdL  
apportionment formula 分摊方程式 z|KQiLza
 
apportionment of estate duty 遗产税的分摊 T\ixS-%^  
appraisal 估价；评估 C)x>/Qr~  
appreciable growth 可观增长 4Ss4jUj  
appreciable impact 显着影响 "!-  
appreciable increase 可观增长 |hx"yy'ux  
appreciation 增值；升值 ld*W\  
appreciation against other currencies 相对其他货币升值 F0.Rv):  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OTgctw1s  
appreciation tax 增值税 i5PZ)&  
appropriation 拨款；拨用；拨付 Ijg//=  
appropriation account 拨款帐目 $#z ` R;  
Appropriation Bill 拨款法案 uPe&i5YR  
appropriation-in-aid system 补助拨款办法 l(irNKutgo  
approved assets 核准资产 @fI1|v=eF  
approved basket stock 认可一篮子证券 T^z  
approved budget 核准预算 5 )A(q\  
approved charitable donation 认可慈善捐款 A_8UPGh8  
approved charitable institution 认可慈善机构 %4bGI/\/  
approved currency 核准货币；认可货币 z%FBHj  
approved estimates 核准预算 S*aVcyDEP  
approved estimates of expenditure 核准开支预算 %-lilo   
approved overseas insurer 核准海外保险人 c0I;8z`b  
approved overseas trust company 核准海外信托公司 %S`ygc}|  
approved pooled investment fund 核准汇集投资基金 e
8Ul^]  
approved provident fund scheme 认可公积金计划 U z*7J  
approved provision 核准拨款 MNuBZnO  
approved redeemable share 核准可赎回股份 EgE%NY~  
approved regional stock 认可地区性证券 I{/}pr>  
approved retirement scheme 认可退休金计划 !6`pq  
approved subordinated loan 核准附属贷款 n]%T>\gw  
arbitrage 套戥；套汇；套利 5`_UIYcI  
arbitrageur 套戥者；套汇者 =,MX%-2  
arbitrary amount 临时款项 8;
%F-?  
arrangement 措施；安排；协定 1{fu  
arrears 欠款 [Re.sX}$Y  
arrears of pay 欠付薪酬 _nUvDdEs,  
arrears of revenue 逾期未收税款；逾期未收的帐项 "c9T4=]&t  
articles of association 组织章程；组织细则；组织章程细则 K2Z]MpLD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #F|q->2`o  
ascertainment of profit 确定利润 {wp~  
"Asia Clear" “亚洲结算系统” ??]b,f4CNa  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n_ 3g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =<BPoGs5  
Asian Development Fund [ADF] 亚洲发展基金 S9 p*rk~  
Asian dollar bond 亚洲美元债券 ' ?4\  
Asian dollar market 亚洲美元市场 dmB _`R  
Asian dollar rate 亚洲美元利率 iQT$#"m n  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 n<)gS7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Zra P\?  
asked price 沽盘；喊价；索价；卖方报价 ZwFVtR  
assessable income 应评税入息 ! %~P[;.  
assessable loss 应评税亏损 Hf$pwfGcY]  
assessable profit 应评税利润 3D}rxI8N  
assessable value 应评税值 w/1Os!p  
assessed profit 估定利润 B[$L)y'-;  
assessed value 经评估价值 uo TTHj7cq  
assessment 评税；评定；估价；评税单 C:9a$  
assessment number 评税编号；估价编号 e{Y8m Xu  
assessment of additional tax 补加税评税 0Tv0:c>8;(  
assessment of performance 业绩评估；实绩评价 ZZ? KD\S5  
Assessor 评税主任 r|ID]}w  
asset price bubbles 资产价格泡沫 }J^+66{  
asset-backed securities 具资产保证的证券 ZRy'lW  
assets accretion 资产增值 r\j*?m ]  
assets and liabilities 资产与负债 w/oXFs&FK  
assets betterment statement 资产递增表；资产改进表 s7Z+--I)L  
assets lending 实物放款；有抵押贷款 _{C =d3  
assets of the company passing on the death 死者去世时转移的公司资产 {W' 9k  
assets pledged as security for liabilities 用作负债抵押的资产 WSsX*L  
assets portfolio 资产投资组合 ev4f9Fhu  
assets price 资产价格 )c<X.4  
assets quality 资产质素 3oQ?
VP  
assets realization 资产变现 NMvNw?]
 
assets refinancing arrangement 资产再集资安排 d#U~
>wr  
assets securitization 资产证券化 kSfNu{YS  
assets situated outside Hong Kong 在香港以外地方的资产 Zk+c9,q  
assets stripping 削减资产；拆卖资产 `9`T,uJe  
assets value 资产值 _'}Mg7,V  
assignee 承让人 fG,)`[eD!_  
assignment 转让；转让书；转让契 m\.(-  
assignment of interest 权益转让 2:jWO_V@  
assignment of letters patent and trade mark 专利证书及商标转让 6JB*brO  
assignment of property 物业转让；物业转让书 E4cPCQyeH  
assignment right 转让权 OpLo[Y\  
assignor 转让人 l
JJ`aYDp  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !+)5?o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &&>Tfzh  
associate member 附属会员 -)%gMD~z1  
associated body corporate 相联法人团体 x4N*P  
associated company 相联公司；联属公司 =JGL~t?  
associated corporation 相联法团 @c-| Sl  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~(x"Y\PEu  
公认会计师公会〔英国〕 }Y&|v q  
Association of Futures Exchange Brokers 香港期货经纪协会 PNB E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 gWGh:.
*T  
association of underwriters 承保人组织 W @]t  
assumption of control 接管 jr2wK?LbB  
assurance 担保；保险；转易；转易书 Fzk%eHG=  
assurance of interest 权益的转易 ukDaX  
at 19XX price 按一九ＸＸ年价格计算 2{9%E6%#  
at a discount 按赔价计算；按贴水价格计算；打折扣 2]V&]s8Wi=  
at a premium 按溢价计算；按升水价格计算 DyC
nL@  
at call 通知付款；按通知 >
9+h2B  
at constant market price 按固定市价计算 vo"?a~kY7  
at constant price 按固定价格计算 )qeed-{  
at cost 按成本计算 WzqYBa  
at current market price 按当时市价计算；按现时市价计算 oU/{<gs  
at current price 按当时价格计算；按现时价格计算 lcR1FbJ
2'  
at factor cost 按要素成本计算；按生产要素成本计算 @=6*]:p2.  
at money-of-the-day price 按付款当日价格计算 K}(@Ek  
at or better 按指定或较佳价位〔买卖指令〕 *%n(t+'q  
at par 按面值计算；平价 /4YxB,  
at sight 见票即付 H{,qw%.|KA  
at the close 按收市盘 r!&}4lHYi  
at the opening 按开市盘 s(8e)0Tl  
attestation 见证；见证条款 '&!:5R59  
at-the-money option 平价期权 c2Yrg@) [  
attorney 受权人；受托代表人 v 8B4%1NE  
attornment 新拥有人承认书 zF@/8#  
attributable profit 可归属利润 uhvn1"  
attributable share value 可归属股份价值 {lbNYjknS  
Auckland Stock Exchange 奥克兰证券交易所 ?_j]w%Hz  
auction 拍卖 1xDh[:6  
auctioneer 拍卖商 q+U&lw|"w  
audit 审计；核数 !%(
PN3*  
Audit Commission 审计署 Ya29t98Pk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] f/vsf&^O  
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〕 Nz%Yi?AF  
audit review 帐目审查 oR~s \Gt  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $6~t|[7:%Y  
audited account 审计帐目；经审计的帐目 P{2j31u`  
audited annual account 经审计的周年帐目 hiw>Q7W  
audited balance sheet 经审计的资产负债表 |lMc6C  
auditor 核数师；核数主任；审计师 7_~_$I~g*  
auditor's certificate 核数师证明书；审计师证明书 x-s\0l  
auditor's report 核数师报告；审计师报告 'Gqo{wl  
Aussie bond 澳元债券 4Cp)!Bq?/  
austerity budget 紧缩预算 34I;DUdcE  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gv7@4G  
Australia All Ordinaries Index 澳洲所有普通股票指数 "]}?{2i;  
Australian Dollar [AUD] 澳元 CE7{>pl  
Australian Options Market 澳大利亚期权市场 
3XIL; 5  
Australian Securities Commission 澳洲证券事务监察委员会 Gg y7xb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5"&=BD~D  
Australian Stock Exchange 澳大利亚证券交易所 .\7AJB
\l  
Austrian Schilling [ATS] 奥地利先令 ~BC~^D&WD  
authentication 认证；鉴证 2. f8uq  
authority to purchase 委托购买证；委购书 W=I~GhM  
authorization 认可；核准；授权；授权书 Wrf+5 ;,,  
authorization by direction 指示授权 4l@aga  
authorization by instruction 指令授权 J]5ZWo%  
authorization by warrant 令状授权 OU[ FiW-E  
authorization of unit trust 单位信托的认可 |&
_(I  
authorized agent 指定代理人 FyqsFTh_  
authorized capital 法定资本 P-\65]`C  
authorized clerk 出市员 42=
/$V  
authorized dealer 认可交易商 SedVp cb+  
authorized financial institution 认可财务机构 +R',
$YzD  
authorized fund 认可基金 ^+O97<#6C  
authorized fund house 获授权的基金公司；认可基金公司 B=HEi\55K  
authorized institution 认可机构 A2''v3-h8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 59H~qE1Md  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y]}N[l  
authorized insurer 获授权保险人；获认可承保人 kC iOcl*$  
authorized investment 特准投资项目 KidbcZ  
authorized person 获授权人 6E$ET5p&l  
authorized representative 获授权代表 q{XeRQ'/  
authorized share capital 法定股本 /hYFOZ  
automated quotation system 自动报价系统 d0YQLh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] XblZlWP#  
自动交易系统〔香港期货交易所有限公司〕 &#;lmYyaui  
automatic adjustment mechanism 自动调整机制 {
'6-;2&f  
automatic adjustment system 自动调整系统 %']`t-N8  
Automatic Clearing House 自动票据交换所 .>NPgdI  
automatic exchange rates accumulation system 自动化汇率累集系统 {yM@3v~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 T~~K~a\8  
automatic teller machine [ATM] 自动柜员机 5zPn-1uW  
autopay 自动转帐 Q6r7UM  
available assets 可用资产 >/'/^h  
available fiscal reserve 现存财政储备 ]3d5
kf  
available profit 可用利润 iCy$ rC  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gp-rTdN  
average 平均；平均数；海损 W)Mc$`nX  
average basic salary 平均基本薪金 ?ajVf./Ja  
average consumer expenditure 平均消费开支；一般消费开支 \{54mM~  
average cost 平均成本 u@T,8  
average cost of land production 增辟土地平均成本 .RPh#FI6J  
average daily turnover 平均每日成交额 22Oe~W;  
average daily wage rate 平均每日工资率 >NZJ-:t  
average expenditure pattern 平均开支模式 il7gk<  
average growth rate 平均增长率 ,"f2-KC4h  
average net fixed assets 固定资产平均净值 >2mV{i&  
average of relatives 相对价格平均数 fJ;1ii~  
average price 平均价格 "\qm+g  
average propensity to consume 平均消费倾向；一般消费倾向 ^TT_BAI  
average propensity to save 平均储蓄倾向；一般储蓄倾向 >g,i"Kg  
average rate 平均率 slYC\"$  
average revenue 平均收入；平均收益 $$eBr8  
average stock 平均库存；平均存货 vvP]tRZ  
average yearly rent 平均年租 Bkdt[qDn5P  
avoidance of double taxation 避免双重课税 -H$C3V3]  
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 Q
1P=A:*]9  
u2cDSRrqT  
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