一些有用的会计术语(也不知道发的地方对不对)A

A: :d35?[  
A share Ａ股；甲类股份 $-pijBiz_  
abatement of tax 减税；减扣免税额 VhLfSN>W  
ABN AMRO Bank N.V. 荷兰银行 q]pHD})O  
above-the-line expenditure 线上项目支出；经常预算支出 @|"K"j#  
above-the-line receipt 线上项目收入；经常预算收入 zi`q(
[  
ABSA Asia Limited 南非联合亚洲有限公司 >r(`4
M:  
absolute change 绝对数值变更 _i7yyt;h  
absolute expenditure 实际开支 Z?qLn6y1W  
absolute guideline figure 绝对准则数字 1>\V>g
9  
absolute interest 绝对权益 |ITCw$T  
absolute order of discharge 绝对破产解除令 Q.jThP`p  
absolute profit margin 绝对利润幅度 -wx~*  
absolute value 实值；绝对值 'L7u`  
absolutely vested interest 绝对既得权益 @N<h`vDa  
absorbed cost 已吸收成本；已分摊成本 dQrz+_  
absorption 吸收；分摊；合并 ;AVIt!(L~V  
absorption rate 吸收率；摊配率；分摊率 LU8[$.P  
ACB Finance Limited 亚洲商业财务有限公司 tMP"9JE,  
acceptable form of reciprocity 合理的互惠条件 5c}loOq  
acceptable rate 适当利率；适当汇率 o-&0_Z
q_  
acceptance agreement 承兑协议 YR/I<m`]}  
acceptance for honour 参加承兑 r7V
!M1  
acceptor 承兑人；接受人；受票人 -{Ar5) ?='  
acceptor for honour 参加承兑人 2{BS `f  
accident insurance 意外保险 di+|` O  
Accident Insurance Association of Hong Kong 香港意外保险公会 JQej$=*  
accident insurance scheme 意外保险计划 [OOQ0c~  
accident year basis 意外年度基准 ~@Bw(!  
accommodation 通融；贷款 ;<T,W[3J  
accommodation bill 通融票据；空头票据 Mr4,?Z&`-d  
accommodation party 汇票代发人 =vF!  
account balance 帐户余额；帐户结余 0Ba]Zo Z  
account book 帐簿 h$9ut@I  
account collected in advance 预收款项 .]4MtG  
account current book 往来帐簿 60ciI,_`  
account of after-acquired property 事后取得的财产报告 A\9LJ#E  
account of defaulter 拖欠帐目 Q;z!]hjBM  
account payable 应付帐款 RS&BS;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -e0[$v  
account receivable 应收帐款 -~(d_  
account receivable report 应收帐款报表 8BZ&-j{  
account statement 结单；帐单；会计财务报表 <2<2[F5Q%  
account title 帐户名称；会计科目 T+RC#&>  
accountant's report 会计师报告 [r Nd7-j <  
Accountant's Report Rules 会计师报告规则 @
^ &p$:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W?wt$'  
Accounting Arrangements 《会计安排》 FVL{KNW~i  
accounting basis 会计基础 ;-"q;&1e  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]o=ON95ja  
Accounting Circular 《会计通告》 O x`K7$)  
accounting class 会计类别 <ty]z!B  
accounting date 记帐日期；会计结算日期 L[nDjQn"  
accounting for money 款项核算 {' 0#<Z  
Accounting Officer 会计主任 ?VRsgV'$  
accounting period 会计报告期；会计期 `J03t\  
accounting policy 会计政策；会计方针 nq>F_h  
accounting practice 会计惯例 ?tqJkL#  
accounting principle 会计准则 uF}B:53A  
accounting record 会计记录 za 7+xF  
accounting report 会计报告 I][&*V1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !J@!2S9  
Accounting Society of China 中国会计学会 5#X R1#`  
accounting statement 会计报表 b]xoXC6@t  
accounting system 会计制度；会计系统 KkpbZ7\@  
accounting transaction 会计事项；帐务交易 #M'V%^xP  
accounting treatment 会计处理 zv;xxAX  
accounting year 会计年度 [N9yWuc  
accretion 增值；添加 1$C?+H  
accrual 应计项目；应累算数目 zv/dj04>  
accrual basis 应计制；权责发生制 ?fC9)s  
accrual basis accounting 应计制会计；权责发生制会计 d8 Jf3Mo  
accrue 应累算；应计 Wuk8&P3  
accrued benefit 应累算利益  CDuA2e  
accrued charges 应计费用 *pnaj\  
accrued cumulative preference share dividend 应累算的累积优先股股息 Uzrf,I[
 
accrued expenses 应累算费用 w8UUeF  
accrued interest payable 应付利息；应计未付利息 t18j2P>`  
accrued interest receivable 应收利息；应计未收利息 3< 6h~ek)  
accrued right 累算权益 6:; >id${  
accruing profit 应累算的利润 LCj3{>{/=  
accumulated fiscal reserve 累积财政储备 .GNyADQp  
accumulated profit 累积利润；滚存溢利 /hVwrt(  
accumulated reserve 累积储备 ae@!M  
accumulation of surplus income 累积收益盈余 |=,jom  
acquired assets 既得资产 {m{nCl)y  
acquisition 收购；购置；取得 {dRZ2U3  
acquisition cost 购置成本 #OjyUQ,
 
acquisition expenses 购置费用 mPQT%%MF  
acquisition of 100% interest 收购全部股权 wWf_d jd  
acquisition of control 取得控制权 j[w=pF,o  
acquisition of fixed assets 购置固定资产 ?Y8hy|`  
acquisition of shell “买壳” -gt?5H h  
acquisition price 收购价 :WQlpLn  
act of God 天灾 ,~1k:>njY~  
acting partner 执事合伙人 > cWE@P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gCG#?f  
active partner 积极参与的合伙人 0} &/n>F  
active trading 交投活跃 LdNpb;*  
actual circulation 实际流通 R'>@ja*  
actual cost 实际成本 \SO)|M>.a  
actual expenditure 实际开支；实际支出 Lr8|S  
actual income 实际入息；实际收入；实际收益 ZS]Z0iZv9  
actual market 现货市场 a:HN#P)12  
actual price 现货价；实际价格 mDbTOtD  
actual profit 实际利润 \.H9e/vU`  
actual quotation 实盘；实际价位；实际报价 Z^4+ 88  
actual year basis 按实际年度计算 +O9x8OPHW  
actuals 实货 ZbdGI@  
actuarial investigation 精算调查 )YAU|sCAi$  
actuarial principle 精算原则 h2Th)&Fb>  
actuarial report 精算师报告 &^HVuYa.0  
Actuarial Society of Hong Kong 香港精算学会 0
pEM0M  
actuarial valuation 精算师估值 X9FO"(J  
actuary 精算师 nIfAG^?|*  
ad referendum agreement 暂定协议；有待覆核的协定 F|5Au>t  
ad valorem duty 从价税；按值征税 oCI\yp@a  
ad valorem duty system 从价税制 $^?VyHXvY  
ad valorem fee 从价费 p19@t
o5l  
ad valorem tariff 从价关税 r`EjD}2d  
additional allowance 额外免税额 >s"/uo  
additional amount for unexpired risk 未过期风险的额外款额 &zEBfr  
additional assessable profit 补加应评税利润 =GF=_
Ac  
additional assessment 补加评税 u1#(~[.  
additional commitment 额外承担 ?(K=du  
additional commitment vote 额外承担拨款 jg{2Sxf!c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i(cKg&+ktd  
additional dependent parent allowance 供养父母额外免税额 [v*q%Mi_  
additional provision 额外拨款 9"gu>  
additional stamp duty 附加印花税 3Os0<1@H  
additional tax 补加税罚款；补加税款 t[X^4bZd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \**j\m   
adjudged bankrupt 被裁定破产 !yrh50tD
 
adjudicated bankrupt 裁定破产人 A]i!131{w|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 uSQ#Y^V_  
adjudication of bankruptcy 裁定破产；宣告破产 #\D74$D  
adjudication of insolvency 裁定无力偿还债务 v;;3 K*c>  
adjusted actual 经调整的实数；调整后的实数 p0zC(v0*  
adjusted current assets 经调整的流动资产；调整后的流动资产 LK
}FI*A_  
adjusted figure 经调整的数字；调整后的数额 l,l6j";ohd  
adjusted liabilities 经调整的负债；调整后的负债 6XU p$Pd(  
adjusted loss 经调整的亏损；调整后的亏损 BU??}{  
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 Gs3V]qbEP  
adjusted profit 经调整的利润；调整后的利润 7t
<MHdw  
adjusted surplus 经调整的盈余额；调整后的盈余额 h| wdx(4  
adjusted value 经调整的价值；调整后的价值 ?#Z4Dg 9|  
adjustment 调整；修订；理算〔保险〕 .lP',hn  
adjustment centre 调剂中心 VWHpfm[r%  
adjustment lag 调整过程的时间差距；调整时差 UdnRsp9S  
adjustment mechanism 调整机制 6<fG;:  
adjustment of loss 亏损调整 kI@<H<  
adjustment process 调整过程；调整程序 IHd W!q  
adjustment range 调整幅度 "P(obk  
administered exchange rate 受管制汇率 K#X/j'$^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 v)_FiY QQ6  
administration expenses 行政费用 ?(d1;/0v>  
administration fee 手续费；行政费 Y.Z:H!P);$  
administration in bankruptcy 破产管理 mS![J69(  
administration order 遗产管理令 {xov
8M  
administrator 管理人；遗产管理人 #m?)XB^_  
administrator of the estate 遗产管理人 5toa@#Bc%  
admission of debt 债项承认书 5BXku=M  
admission of proof 接纳债权证明 t;h`nH[  
advance 放贷款项；垫付款项；预支款项；预付款项 z5M6  
advance account 暂支帐目；预付款帐户 {en'8kS  
advance compensation 预付补偿金 HSROgBNI:  
advance from shareholder 股东垫款 HNBmq>XDc  
advance pending reimbursement 预支以待日后付还 vFntzN>#  
advanced economy 先进经济体系 a oU"  
advancement 预付；预付财产 W~D_+[P|_  
advances warrant 垫款令 Q]N&^ E  
advancing 贷出 =|I
lORf<  
adverse balance 逆差 [{u3g4`}  
adverse exchange 逆汇 v7./u4S|V  
advertisement addressed to shareholders 在报章刊登的致股东通告 v]F4o1ckk  
advice for collection 托收通知书 t4v'X}7q]  
advice of drawing 提款通知书；汇票通知书 Q#SQ@oUzD  
advice of payment 付款通知 v=lW5%r,'  
Advisory Committee [Securities and Futures Commission] !1=OaOT  
谘询委员会〔证券及期货事务监察委员会〕 !f5
2JQyh  
Advisory Committee on Diversification 经济多元化谘询委员会 $'Mf$h  
affidavit 誓章；遗产申报誓章 ;2&"
 
affidavit of no receipt 述明无收款的誓章 breF,d$  
affiliate 联号；联营公司；附属公司 ^ `Ozw^~  
affiliated company 附属公司；联号；联营公司 t&{;6MiE  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \-;f<%+  
affordability 负担能力
7(.Z8AO  
African Development Bank [AfDB] 非洲开发银行 X`Q+,tx$  
after-acquired property 事后取得的财产 I(pq3_9$  
after-hours dealing 市后交易 s[0`  
after-tax profit 税后盈利；税后利润；税后溢利 o&%v"#H2  
agency agreement 代理协议 D0p*Sg  
agency expenses 代理机构的开支 wv{ Qx^  
agency fee 代理费 lm;hW&O9  
Agency Law 《代理法》 a0sz$u  
agent 代理人；承销人 !aF~5P7%  
agent of company 公司代理人 V27RK-.N!  
agent's fee 代理人费；经纪费 ' :B;!3a0d  
aggregate 总计；总数；总体数字 -~~h1  
aggregate amount 总款额；总额 +@3+WD  
aggregate assets and liabilities 总体资产与负债 si6CWsb_f  
aggregate at constant price 按固定价格计算的总体数字 yFDeYPZP  
aggregate demand 总需求 Z)E)-2U$@  
aggregate gross position 总持仓量 Gg9MAK\C9  
aggregate limit 总限额 =cjO]  
aggregate of salaries tax 合计薪俸税 ]Rxo}A  
aggregate performance 总体表现；总体业绩 vFR*3$R  
aggregate supply 总体供应 9N9&y^SmD  
aggregate surplus 总盈余 |3,WiK='  
aggregate total 整体总额 IV. })8
 
aggregate value 总值；合计价值 #c@&mus  
aggregated basis 合计基准 9_:"`)]3B  
aggregated net chargeable income 合计应课税入息实额 r@zT!.sc!  
aggregation 合并计算；合计；总和 MukJ^h*V  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~>=.^  
aggregation of property 财产的总和 f- 9t  
agio 差价；贴水 8Zsaq1S  
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》 [//i "Nm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 
VrZfjpV  
《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》 ^*.$@M  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ju47}t%HB  
《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》 VM\R-[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "E2 0Y"[h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]}rNxT4<  
agreement for a settlement 授产协议 T@yQOD7  
agreement for assignment 转让协议 BkXv4|UE
 
agreement for sale 售卖协议；买卖协议 xNOKa*  
agreement for sale and purchase 买卖协议 {HEWU<5  
agreement for the payment of interest 支付利息协议 R~oJ-}iYX  
agreement for the repayment of money 还款协议 IXa~,a H71  
agreement of reinsurance 再保险协议 ftPps-  
Agricultural Bank of China 中国农业银行 I&La0g_E  
air passenger departure tax 飞机乘客离境税 tf6m.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G:$
kGzhJ  
airport tax 机场税 15j5F5P   
alcohol duty 酒精税 VR>!Ch  
alienation 让与；让渡；转让 xc}[q`vK  
alimony 生活费；赡养费 ch0^g8@Q[  
All Ordinaries Index [AOI] 所有普通股指数 (X"5x]7]  
all risks 全险；综合险 %(eQ1ir+  
All Sales Record for Stock Market 《股票市场成交报告》 
=figat  
Allied Capital Resources Limited 新联财务有限公司 T/P\j0hR  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q\o#<'F1J  
allocation letter 拨款信件 /OztkThx=  
allocation of fund 分配款项；预留款项 S#C-j D  
allocation of profit 利润分配；溢利分配 E72N=7v"  
allocation warrant 拨款令 ~+4lmslR  
allotment 分配；配股 *Sj)9mp  
allotment notice 股份配售通知；配股通知 u$%C`v
>  
allotment of shares 股份分配 /C!~v!;e  
allowable 可获宽免；免税的 kb2C9<
  
allowable business loss 可扣除的营业亏损 6P _+:Mf  
allowable expenses 可扣税的支出 F-|DZ?)k5  
allowance 免税额；津贴；备抵；准备金 u9S*2'  
allowance for debts 债项的免税额 }=bzUA`C  
allowance for depreciation by wear and tear 耗损折旧免税额 jD S\  
allowance for funeral expenses 殡殓费的免税额 iw,u
wh|L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PkDt-]G.  
allowance for repairs and outgoings 修葺及支出方面的免税额 a^J(TW/  
allowance to debtor 给债务人的津贴 ]C,j80+pK  
alteration of capital 资本更改 %;QK5L 
 
alternate trustee 候补受托人 Hl8-q!  
amalgamation 合并 '/HShS!d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yg}O9!MJ  
ambit of charges 征税范围；收费范围 ct-Bq  
amended valuation 经修订的估值 s|<n7 =J  
American Commodities Exchange 美国商品交易所 Q;3`T7  
American Express Bank Limited 美国运通银行 fW2NYQP$:  
American Stock Exchange 美国证券交易所 x!GDS>  
amortization 摊销 g3
kbsi7_:  
amount due from banks 存放银行同业的款项 /(s |'"6  
amount due from banks abroad 存放海外银行同业的款项 Q"FN"uQ}x  
amount due from holding companies 控股公司欠款 ivo><"Y(r  
amount due from local banks 存放本港银行同业的款项 IwnDG;+Ap  
amount due to banks 银行同业的存款 S,:!H@~B  
amount due to banks abroad 海外银行同业的存款 1w7tRw  
amount due to holding companies 控股公司存款 G^d3$7  
amount due to local banks 本港银行同业的存款 /P,1KVQPh  
amount due to outport banks 外埠银行同业的存款 7/<~s]D[%  
amount for note issue 发行纸币的款额 cOP'ql{"  
amount of bond 担保契据的款额 e#HPU  
amount of consideration 代价款额 =A6*;T"W  
amount of contribution 供款数额 A_@..hX(  
amount of indebtedness 负债款额 ?Sh]kJO  
amount of principal of the loan 贷款本金额 i_*yS+Z;  
amount of rates chargeable 应征差饷数额 0j!<eN=  
amount of share capital 股本额 _WWC8?6U  
amount of sums assured 承保款额 3:jxr  
amount of variation 变动幅度 r[Pp[g-J  
amount of vote 拨款数额 3\m!  
amount payable 应付款额 Lld45Bayb  
amount receivable 应收款额 ++,I`x+p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A` _d
j}UF  
analysis 分析 ;?HP/dZLz  
ancillary risk 附属风险 _?"y1L.  
annual account 周年帐目；周年帐目报表；年度决算；年结 y60aJ)rAX  
annual accounting date 年结日期 p)B/(%  
annual allowance 每年免税额；年积金；年度津贴；年津 Nxe1^F33  
annual balance 年度余额 L-?ty@-i  
annual disposable income 每年可动用收入 x*z&#[(0g!  
annual estimates 周年预算 Jt]RU+TB  
annual fee 年费 QYo04`Rl  
annual general meeting 周年大会 :& Dv!z  
annual growth rate 年增率；每年增长率 Ox J0."  
annual long-term supplement 长期个案每年补助金 #w|v.35%?  
annual pensionable emolument 可供计算退休金的年薪 eowwN>-2C  
annual report 年报 7#j.yf4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $rW(*#C  
annual return 周年报表；周年申报表；每年报税表格 k ?KJ8  
Annual Return Rules 《周年报表规则》 ( xooU 8d  
annual review of consumer prices 每年消费物价回顾 X9?)P5h=  
annual roll-forward basis 逐年延展方式 BmpAH}%T  
annual salary 年薪 "v?F4&\ 8  
annual statement 年度报表；年度决算表 o7E|wS  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P,pC Z+H  
annuitant 年金受益人 #:BkDidt2v  
annuity 年金 (Nc~l ^a  
annuity contract 年金合约 Vc5>I_   
annuity on human life 人寿年金 ^*fD  
antecedent debt 先前的债项 +:^l|6%}  
ante-dated cheque 倒填日期支票 'v<v6vs  
anticipated expenditure 预期开支 tUH?N/qn  
anticipated net profit 预期纯利 T=YVG@fm?  
anticipated revenue 预期收入 A3tv'-e9  
anti-inflation measure 反通货膨胀措施 yC$m(Y12FN  
anti-inflationary stance 反通货膨胀立场 QSF0?Puf  
apparent deficit 表面赤字 ka!w\v  
apparent financial solvency 表面偿债能力  I\_2=mL  
apparent partner 表面合伙人  b}NNkM  
application for personal assessment 个人入息课税申请书 DcBAncsK  
application of fund 资金应用 O0jOI3/P%  
application to release as liquidator and to destruct the books of accounts and documents stK}K-=`  
申请免除清盘人职务及毁灭帐簿与文件 0'6ai=W  
appointed actuary 委任精算师 d`rZgY  
appointed auditor 委任核数师；委任审计师 MuMq%uDA"  
appointed trustee 委任的受托人 &G_#=t&  
appointer 委任人 LQk^l`  
apportioned pro rata 按比例分摊 LTS{[(%  
apportionment 分配；分摊 P9 HKev?y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M7?ktK9`ma  
apportionment formula 分摊方程式 {E%c%zzQ  
apportionment of estate duty 遗产税的分摊 h=
`$ec  
appraisal 估价；评估 kP$E+L  
appreciable growth 可观增长 ',g%L_8Sq  
appreciable impact 显着影响 !`N:.+DT  
appreciable increase 可观增长
pnSKIn  
appreciation 增值；升值 ZMlBd}H  
appreciation against other currencies 相对其他货币升值 OR6vA5J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;SI (5rS?  
appreciation tax 增值税 eEBNO*2  
appropriation 拨款；拨用；拨付 OF`J{`{r  
appropriation account 拨款帐目 kCEuzd=$V  
Appropriation Bill 拨款法案 ) ??N]V_U  
appropriation-in-aid system 补助拨款办法 ;MNUT,U  
approved assets 核准资产 c! kr BS  
approved basket stock 认可一篮子证券 D+:s{IcL<  
approved budget 核准预算 nuWQ3w p[e  
approved charitable donation 认可慈善捐款 VK*_pEV,}  
approved charitable institution 认可慈善机构 wi+Qlf  
approved currency 核准货币；认可货币 y}oA!<#3  
approved estimates 核准预算 g]Y%c73  
approved estimates of expenditure 核准开支预算 k%gj  
approved overseas insurer 核准海外保险人 Mm*V;ADF  
approved overseas trust company 核准海外信托公司 c&wg`1{Hal  
approved pooled investment fund 核准汇集投资基金 4GI3|{  
approved provident fund scheme 认可公积金计划 ~vt*%GN3  
approved provision 核准拨款 YK{J"Kof  
approved redeemable share 核准可赎回股份 >3D1:0Sg  
approved regional stock 认可地区性证券 I)1ih  
approved retirement scheme 认可退休金计划 Mj1f;$  
approved subordinated loan 核准附属贷款 7xO05)bz  
arbitrage 套戥；套汇；套利 _+9i  
arbitrageur 套戥者；套汇者 |U1 [R\X  
arbitrary amount 临时款项 A z@@0  
arrangement 措施；安排；协定 :|kO}NGM  
arrears 欠款 ;b65s9n^b  
arrears of pay 欠付薪酬 *w0|`[P+h  
arrears of revenue 逾期未收税款；逾期未收的帐项 *
(5;5r  
articles of association 组织章程；组织细则；组织章程细则
ds+K7B$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \( V1-,  
ascertainment of profit 确定利润 I,#E`)  
"Asia Clear" “亚洲结算系统” i[9gcL"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @,1_CqV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %T>@Ldt  
Asian Development Fund [ADF] 亚洲发展基金 &iw,||#  
Asian dollar bond 亚洲美元债券 HdtGyh6X0  
Asian dollar market 亚洲美元市场 l(rm0_  
Asian dollar rate 亚洲美元利率 i/-IjgM"-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Epp>L.?r  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .S|T{DMQ[  
asked price 沽盘；喊价；索价；卖方报价  ij:a+T  
assessable income 应评税入息 `q]' ^EzJ  
assessable loss 应评税亏损 @mZK[*Ak<*  
assessable profit 应评税利润 nI?*[y
}  
assessable value 应评税值 @d{}M)6\!
 
assessed profit 估定利润
*LhwIY  
assessed value 经评估价值 1Q FsT  
assessment 评税；评定；估价；评税单 'Up75eT  
assessment number 评税编号；估价编号 RQWUO^&e^  
assessment of additional tax 补加税评税 X%s5D&gr  
assessment of performance 业绩评估；实绩评价 Z*w(
{k7]  
Assessor 评税主任 Zs/-/C|  
asset price bubbles 资产价格泡沫 6_" n  
asset-backed securities 具资产保证的证券 ]t!v`TH  
assets accretion 资产增值 <2
@t~9  
assets and liabilities 资产与负债 6R^F^<<  
assets betterment statement 资产递增表；资产改进表 l-W)?d  
assets lending 实物放款；有抵押贷款 IWi0? V  
assets of the company passing on the death 死者去世时转移的公司资产 Hk+44  
assets pledged as security for liabilities 用作负债抵押的资产 ^k%+ao  
assets portfolio 资产投资组合 l opl  
assets price 资产价格 gzi=+oJ|4  
assets quality 资产质素 ?;](;n#lU  
assets realization 资产变现 >F^$ ' b]  
assets refinancing arrangement 资产再集资安排 t)8crX}P  
assets securitization 资产证券化 j%3$ytf|p  
assets situated outside Hong Kong 在香港以外地方的资产 Tx&H1  
assets stripping 削减资产；拆卖资产 **__&Xp1  
assets value 资产值 bj0HAgY@  
assignee 承让人 32+N?[9 *  
assignment 转让；转让书；转让契 fhZwYx&t  
assignment of interest 权益转让  ::0
2?  
assignment of letters patent and trade mark 专利证书及商标转让 0_je@p+$  
assignment of property 物业转让；物业转让书 ynra%"sd  
assignment right 转让权 "UD)3_R  
assignor 转让人 0y<9JvN$9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 9Oj b~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,9
^ 5  
associate member 附属会员 [wSoZBl  
associated body corporate 相联法人团体 U7fpaxc-  
associated company 相联公司；联属公司 hb~d4J=S  
associated corporation 相联法团 =CFg~8W  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *g}==o`  
公认会计师公会〔英国〕 OO/>}? ob  
Association of Futures Exchange Brokers 香港期货经纪协会 zx"EAF{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K
e@Bf  
association of underwriters 承保人组织 ]b}3f<  
assumption of control 接管 < q(i(%  
assurance 担保；保险；转易；转易书 yD3vq}U!  
assurance of interest 权益的转易 }mp`!7?>O  
at 19XX price 按一九ＸＸ年价格计算 PJKY$s.  
at a discount 按赔价计算；按贴水价格计算；打折扣 *vBhd2H
O  
at a premium 按溢价计算；按升水价格计算 o|n;{zT"  
at call 通知付款；按通知 J%ws-A?6rN  
at constant market price 按固定市价计算 Hh](n<Bs  
at constant price 按固定价格计算 C`Vuw|Xl  
at cost 按成本计算
{DvWa|  
at current market price 按当时市价计算；按现时市价计算 <F_w4!  
at current price 按当时价格计算；按现时价格计算 r{yIF~k@  
at factor cost 按要素成本计算；按生产要素成本计算 "o;%em*Bc  
at money-of-the-day price 按付款当日价格计算 myXGMN$i  
at or better 按指定或较佳价位〔买卖指令〕 .w\4Th#  
at par 按面值计算；平价 056yhB  
at sight 见票即付 }1CO>a<  
at the close 按收市盘 hHw1<! M  
at the opening 按开市盘 8_>:0(y  
attestation 见证；见证条款 nC/T$ #G  
at-the-money option 平价期权 \K9Y@jnr  
attorney 受权人；受托代表人 coaJDg+  
attornment 新拥有人承认书 7m8:odeF  
attributable profit 可归属利润 6"?#s/fk  
attributable share value 可归属股份价值 -,=)O  
Auckland Stock Exchange 奥克兰证券交易所 N
p9Pae'  
auction 拍卖 _mdJIa0D6k  
auctioneer 拍卖商 jkuNafp}  
audit 审计；核数 )tV]h#4  
Audit Commission 审计署 $a\X(okx  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] tvzO)&)$  
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〕 !5m~qet.  
audit review 帐目审查 h*P0;V`UX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +f]I7e:qp  
audited account 审计帐目；经审计的帐目 ?\Y7]_]/  
audited annual account 经审计的周年帐目 0x'Fi2=`  
audited balance sheet 经审计的资产负债表 $3#oA.~R/  
auditor 核数师；核数主任；审计师 k3OnvnJb  
auditor's certificate 核数师证明书；审计师证明书 >>J!|  
auditor's report 核数师报告；审计师报告 OB,T>o@  
Aussie bond 澳元债券 AsZyPybq  
austerity budget 紧缩预算 a3Z()|t>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3_VWtGQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 qj*BV  
Australian Dollar [AUD] 澳元 /e*<-a  
Australian Options Market 澳大利亚期权市场 $[=`*m  
Australian Securities Commission 澳洲证券事务监察委员会 ?K}KSJ6_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 JLyFkV/  
Australian Stock Exchange 澳大利亚证券交易所 84Hm PPt  
Austrian Schilling [ATS] 奥地利先令 WFeaX7\b  
authentication 认证；鉴证 5U<o%+^El  
authority to purchase 委托购买证；委购书 A]V<K[9:b  
authorization 认可；核准；授权；授权书 ~ C_2D?  
authorization by direction 指示授权 g=v[@{9Pw  
authorization by instruction 指令授权 E\}Q9,Z$  
authorization by warrant 令状授权 kr1^`>O5  
authorization of unit trust 单位信托的认可 DUm/0q&  
authorized agent 指定代理人 @qJv  
authorized capital 法定资本 d<;XQ.Wo7  
authorized clerk 出市员 hi]\M)l&x  
authorized dealer 认可交易商 A,ao2)  
authorized financial institution 认可财务机构 Q([g1?F9*  
authorized fund 认可基金 ~ YZi"u  
authorized fund house 获授权的基金公司；认可基金公司 8>:2li  
authorized institution 认可机构 HoM8V"8B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 VxAR,a1+n  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }Ty_} 6a5  
authorized insurer 获授权保险人；获认可承保人 DNM~/Oo  
authorized investment 特准投资项目 uoBPi[nK  
authorized person 获授权人 ,%m$_wA$  
authorized representative 获授权代表 eP3 itrH(  
authorized share capital 法定股本 :\1&5Pm]  
automated quotation system 自动报价系统 9Bmgz =8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] JeCEj=_Z  
自动交易系统〔香港期货交易所有限公司〕 X_|} b[b  
automatic adjustment mechanism 自动调整机制 %^E>~  
automatic adjustment system 自动调整系统 `[1]wV5(5@  
Automatic Clearing House 自动票据交换所 [ 06B)|s  
automatic exchange rates accumulation system 自动化汇率累集系统 r?2C%GI`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X4*/h$48 w  
automatic teller machine [ATM] 自动柜员机 :Ws3+OI'm3  
autopay 自动转帐 Nb{oH+$b  
available assets 可用资产 qm}7w3I^  
available fiscal reserve 现存财政储备 55|$Imnf  
available profit 可用利润 C{S6Ri  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ln!KL'T]  
average 平均；平均数；海损 }mJ)gK5b 6  
average basic salary 平均基本薪金 B "}GAk}V  
average consumer expenditure 平均消费开支；一般消费开支 I`KN8ll  
average cost 平均成本 j({L6</x  
average cost of land production 增辟土地平均成本 ]g
+(#x_.?  
average daily turnover 平均每日成交额
IweQB}d  
average daily wage rate 平均每日工资率 qx? lCz a"  
average expenditure pattern 平均开支模式 en~(XE1  
average growth rate 平均增长率 eZJOI1wNp  
average net fixed assets 固定资产平均净值 Yc5$915  
average of relatives 相对价格平均数 X:g5>is|  
average price 平均价格 CC87<>V  
average propensity to consume 平均消费倾向；一般消费倾向 wLUmRo56aR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 )DLK<10  
average rate 平均率 y! 1NS  
average revenue 平均收入；平均收益 rC*nZ*  
average stock 平均库存；平均存货 (c*Dvpo1  
average yearly rent 平均年租 YvHn~gNPhs  
avoidance of double taxation 避免双重课税 +yea}uUE  
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 ! O>mu6:Rf  
6%xl}z]o  
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