一些有用的会计术语(也不知道发的地方对不对)A

A: %I.{umU  
A share Ａ股；甲类股份 `S~u4+y]  
abatement of tax 减税；减扣免税额 :%>8\q>UX  
ABN AMRO Bank N.V. 荷兰银行 M`>W'<  
above-the-line expenditure 线上项目支出；经常预算支出 M:I,j  
above-the-line receipt 线上项目收入；经常预算收入 F}AbA pTv  
ABSA Asia Limited 南非联合亚洲有限公司 Cfi2N V  
absolute change 绝对数值变更 z9'0&G L  
absolute expenditure 实际开支 9~; Ju^b  
absolute guideline figure 绝对准则数字 jSVO$AW~C  
absolute interest 绝对权益 ?s?uoZ /2  
absolute order of discharge 绝对破产解除令 NDg]s2T  
absolute profit margin 绝对利润幅度 J<BdIKCma  
absolute value 实值；绝对值 \ yOZ&qU  
absolutely vested interest 绝对既得权益 )_Oc=/c|f  
absorbed cost 已吸收成本；已分摊成本 z5vryhX_Z  
absorption 吸收；分摊；合并 }cPV_^{  
absorption rate 吸收率；摊配率；分摊率 {``}TsN  
ACB Finance Limited 亚洲商业财务有限公司 :_aY:`  
acceptable form of reciprocity 合理的互惠条件 U3V<ITZI8t  
acceptable rate 适当利率；适当汇率 6)3eB{$;  
acceptance agreement 承兑协议 8 6+>|  
acceptance for honour 参加承兑 DA wzXsx  
acceptor 承兑人；接受人；受票人 }2r08,m  
acceptor for honour 参加承兑人 :5*<QJuI#A  
accident insurance 意外保险 6=g7|}  
Accident Insurance Association of Hong Kong 香港意外保险公会 vJCL m/}*  
accident insurance scheme 意外保险计划 [.Y=~)7FB  
accident year basis 意外年度基准 ho20>vw#  
accommodation 通融；贷款 = ]@xXVf/  
accommodation bill 通融票据；空头票据 m[bu(qz  
accommodation party 汇票代发人 V")Q4h{  
account balance 帐户余额；帐户结余 c:6w >:  
account book 帐簿 qnS7z%H8  
account collected in advance 预收款项 3>(`Y  
account current book 往来帐簿 9@1W=sl  
account of after-acquired property 事后取得的财产报告 Orb(xLChJ  
account of defaulter 拖欠帐目 kp6x6%{K\  
account payable 应付帐款 K$]QzPXS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zh.c_>jS  
account receivable 应收帐款 IW1\vfe  
account receivable report 应收帐款报表 QVH_B+ Q  
account statement 结单；帐单；会计财务报表 Ck:J  
account title 帐户名称；会计科目 < 5PeI  
accountant's report 会计师报告 )aC+qhh  
Accountant's Report Rules 会计师报告规则 i3"sArP"|  
accounting and auditing procedure 会计与审计程序；会计与核数程序
"_K 6=  
Accounting Arrangements 《会计安排》 C
49 G&  
accounting basis 会计基础 sXa8(xc  
accounting by Official Receiver 破产管理署署长呈交的帐目 *nc4X9  
Accounting Circular 《会计通告》 [>:gwl _\  
accounting class 会计类别 -Fdi,\e  
accounting date 记帐日期；会计结算日期 CIDL{i8  
accounting for money 款项核算 4eEs_R  
Accounting Officer 会计主任 bVx]r[  
accounting period 会计报告期；会计期 IYO,/ kbf  
accounting policy 会计政策；会计方针 CHU'FSq!  
accounting practice 会计惯例 **q/'K  
accounting principle 会计准则 /t
rc&V  
accounting record 会计记录 h+W^k+~(  
accounting report 会计报告 O9_YVE/-]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )QE_+H}p  
Accounting Society of China 中国会计学会 II8nz[s  
accounting statement 会计报表 9y4rw]4zI  
accounting system 会计制度；会计系统 z3C^L  
accounting transaction 会计事项；帐务交易 ul?BKV+3E  
accounting treatment 会计处理 >gZz`CH  
accounting year 会计年度 J:u|8>;  
accretion 增值；添加 u
J
`&hX  
accrual 应计项目；应累算数目 cP1jw%3P  
accrual basis 应计制；权责发生制 k:TfE6JZ  
accrual basis accounting 应计制会计；权责发生制会计 f3N:MH-c  
accrue 应累算；应计 8Vn6* Xn  
accrued benefit 应累算利益 q KM]wu0Et  
accrued charges 应计费用 ?R(3O1,v^  
accrued cumulative preference share dividend 应累算的累积优先股股息 :#/bA&  
accrued expenses 应累算费用 5);#\&B  
accrued interest payable 应付利息；应计未付利息 JqUVGEg  
accrued interest receivable 应收利息；应计未收利息 )ziQ=k6d6  
accrued right 累算权益 nB5[]x'  
accruing profit 应累算的利润 !{Y#<tG]  
accumulated fiscal reserve 累积财政储备 4BT`|(7  
accumulated profit 累积利润；滚存溢利 F^YIZ,=p!  
accumulated reserve 累积储备 _}&]`,s>  
accumulation of surplus income 累积收益盈余 C6VoOT)\  
acquired assets 既得资产 JB+pFBeY  
acquisition 收购；购置；取得 9NP l]iA)  
acquisition cost 购置成本 ?6QJP|kE  
acquisition expenses 购置费用 !Ia"pNDf  
acquisition of 100% interest 收购全部股权 g#4gGhI  
acquisition of control 取得控制权 +V@=G &Ou0  
acquisition of fixed assets 购置固定资产 $3TTHS o  
acquisition of shell “买壳” i .N1Cvp&  
acquisition price 收购价 7fay:_  
act of God 天灾 $vBU}~l7  
acting partner 执事合伙人 (L>[,YO9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >, E$bm2  
active partner 积极参与的合伙人  9+QrTO  
active trading 交投活跃 6p"c^  
actual circulation 实际流通 hU 7fZl%yl  
actual cost 实际成本 ]M(mq`K  
actual expenditure 实际开支；实际支出 9oP{Al  
actual income 实际入息；实际收入；实际收益 *d@Hnu"q  
actual market 现货市场 yj~"C$s  
actual price 现货价；实际价格 EaD@clJS  
actual profit 实际利润 !XG&=Rd?  
actual quotation 实盘；实际价位；实际报价 pxxFm~"d  
actual year basis 按实际年度计算 qDM[7q3.  
actuals 实货 O->eg  
actuarial investigation 精算调查 rk/ c  
actuarial principle 精算原则 EY
xRw  
actuarial report 精算师报告 5}xni  
Actuarial Society of Hong Kong 香港精算学会 i)L:VkN  
actuarial valuation 精算师估值 pRvs;klf  
actuary 精算师 ;8iL,^.A  
ad referendum agreement 暂定协议；有待覆核的协定 ?@?a}  
ad valorem duty 从价税；按值征税 io{H$ x(  
ad valorem duty system 从价税制 }+4Bf+u:  
ad valorem fee 从价费 1N!g`=}  
ad valorem tariff 从价关税 cN7z(I0[  
additional allowance 额外免税额 Z9&
D'n)  
additional amount for unexpired risk 未过期风险的额外款额 8-a6Q
|   
additional assessable profit 补加应评税利润 uX +<`3O  
additional assessment 补加评税 1Wk EPj,  
additional commitment 额外承担 \83A|+k  
additional commitment vote 额外承担拨款 g/,Bx!'8p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oqba:y;AR  
additional dependent parent allowance 供养父母额外免税额 ms7 7{A3  
additional provision 额外拨款 SECQVA_y`  
additional stamp duty 附加印花税 5TneuGD  
additional tax 补加税罚款；补加税款 V;-.38py  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ue#yDTjc  
adjudged bankrupt 被裁定破产 _IV@
^v  
adjudicated bankrupt 裁定破产人 )v=G}j^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 cXcx_-  
adjudication of bankruptcy 裁定破产；宣告破产 
4E-A@FR  
adjudication of insolvency 裁定无力偿还债务 *ZR@z80i  
adjusted actual 经调整的实数；调整后的实数 1?RCJ]e5  
adjusted current assets 经调整的流动资产；调整后的流动资产 4)HWPX  
adjusted figure 经调整的数字；调整后的数额 AC:s4iacC  
adjusted liabilities 经调整的负债；调整后的负债 RzRvu]]8  
adjusted loss 经调整的亏损；调整后的亏损 p=+*g.,O  
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 O^Vy"8Ji}y  
adjusted profit 经调整的利润；调整后的利润 M`P]cX)x  
adjusted surplus 经调整的盈余额；调整后的盈余额 n&m?Bu
G  
adjusted value 经调整的价值；调整后的价值 (}X?v`Y^W  
adjustment 调整；修订；理算〔保险〕 N>fYH.c3Y  
adjustment centre 调剂中心 r!$NZ2I  
adjustment lag 调整过程的时间差距；调整时差 'e>sHL  
adjustment mechanism 调整机制 cNo4UZvr  
adjustment of loss 亏损调整 Ccr+SR2  
adjustment process 调整过程；调整程序 oPu|Q^I=  
adjustment range 调整幅度 @
k+G Cf  
administered exchange rate 受管制汇率 wUCDJY:,1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0r-lb[n8i  
administration expenses 行政费用 O)xEF~DaD  
administration fee 手续费；行政费 |SP.S 0.y  
administration in bankruptcy 破产管理 aE\B
AbD7  
administration order 遗产管理令 '}+X,Usm  
administrator 管理人；遗产管理人 LAY)">*49H  
administrator of the estate 遗产管理人 Q^Z<RA(C  
admission of debt 债项承认书 ?>.g;3E$  
admission of proof 接纳债权证明 9LEilmPs  
advance 放贷款项；垫付款项；预支款项；预付款项 KTK6#[8A  
advance account 暂支帐目；预付款帐户 |5IY`;+9  
advance compensation 预付补偿金 reM  
advance from shareholder 股东垫款 cF&h$4-  
advance pending reimbursement 预支以待日后付还 UW/3{2  
advanced economy 先进经济体系 Ac!&j=
ZE  
advancement 预付；预付财产 +%#MrNM'  
advances warrant 垫款令 \8*,&ak%  
advancing 贷出 jqGo-C~  
adverse balance 逆差 :@>br+S  
adverse exchange 逆汇 9U<)_E<y  
advertisement addressed to shareholders 在报章刊登的致股东通告 JXY!c\,  
advice for collection 托收通知书 `H2F0{\og  
advice of drawing 提款通知书；汇票通知书 d0A\#H_&  
advice of payment 付款通知 Ef`5fgp? S  
Advisory Committee [Securities and Futures Commission] sK 1m9  
谘询委员会〔证券及期货事务监察委员会〕 [B~zoB(  
Advisory Committee on Diversification 经济多元化谘询委员会 {1@4}R4  
affidavit 誓章；遗产申报誓章 32 1={\X  
affidavit of no receipt 述明无收款的誓章 ^Em@6fz[  
affiliate 联号；联营公司；附属公司 P\X=*  
affiliated company 附属公司；联号；联营公司 8q~FUJhU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {{]=zt|69  
affordability 负担能力 0"kE^=  
African Development Bank [AfDB] 非洲开发银行 QK?2E  
after-acquired property 事后取得的财产 LD~Jbq  
after-hours dealing 市后交易 `F2*o47|t  
after-tax profit 税后盈利；税后利润；税后溢利 3_oD[ ])A  
agency agreement 代理协议 *)NR$9lGv  
agency expenses 代理机构的开支 B)DC,+@$  
agency fee 代理费 <Id1:  
Agency Law 《代理法》 F/h:&B:;  
agent 代理人；承销人 )pS_+ZF  
agent of company 公司代理人 V"7<[u]K|  
agent's fee 代理人费；经纪费 < R|)5/9  
aggregate 总计；总数；总体数字 GIC"-l1\  
aggregate amount 总款额；总额 2-6.r_  
aggregate assets and liabilities 总体资产与负债 /G)KkB
C  
aggregate at constant price 按固定价格计算的总体数字 pKxX{i1l  
aggregate demand 总需求 y/@;c)1b9  
aggregate gross position 总持仓量 /+4^.Q*  
aggregate limit 总限额 FU5LYXCs  
aggregate of salaries tax 合计薪俸税 lpfwlB'~9  
aggregate performance 总体表现；总体业绩 \2R`q*a+  
aggregate supply 总体供应 4h;f>BG  
aggregate surplus 总盈余 z[5Y Z~}*  
aggregate total 整体总额 [/AdeR  
aggregate value 总值；合计价值 P^b:?%  
aggregated basis 合计基准 yul<n>X|  
aggregated net chargeable income 合计应课税入息实额 0r0\b*r  
aggregation 合并计算；合计；总和 Uin k  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?v"K1C1.  
aggregation of property 财产的总和 7#Uz*G\iZ  
agio 差价；贴水 hB P$9GR  
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》 ~^rey  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'z +$3\5L  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ez^*M:K  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >?>ubM`,  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 +Q SxYV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7cUR.PI#Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %UUp=I  
agreement for a settlement 授产协议 s<Ex"+  
agreement for assignment 转让协议 ReI=4Jq11  
agreement for sale 售卖协议；买卖协议 N?a1sdR  
agreement for sale and purchase 买卖协议 *or2  
agreement for the payment of interest 支付利息协议 NIGB[2V(  
agreement for the repayment of money 还款协议 L876$  
agreement of reinsurance 再保险协议 $ ]W[y=  
Agricultural Bank of China 中国农业银行 vLv|SqD  
air passenger departure tax 飞机乘客离境税 yN9$gfJC^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <OR.q  
airport tax 机场税 tDC0-N&6S~  
alcohol duty 酒精税 ;#Jq$v)D  
alienation 让与；让渡；转让 ~j/bCMEf!  
alimony 生活费；赡养费 Q? <-`7  
All Ordinaries Index [AOI] 所有普通股指数 R<n8M"B  
all risks 全险；综合险 :(bdI]  
All Sales Record for Stock Market 《股票市场成交报告》 3{NaZIk  
Allied Capital Resources Limited 新联财务有限公司 DA+A >5/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ZL4l (&"  
allocation letter 拨款信件 )
|U_Z"0H^  
allocation of fund 分配款项；预留款项 i7S>
RB  
allocation of profit 利润分配；溢利分配 .)iO Du  
allocation warrant 拨款令 +=ZWau   
allotment 分配；配股 CN\|_y  
allotment notice 股份配售通知；配股通知 K/f>f;c  
allotment of shares 股份分配 }mKGuCoH>  
allowable 可获宽免；免税的 hFsA_x+L;  
allowable business loss 可扣除的营业亏损 jzl?e[qPA  
allowable expenses 可扣税的支出 D'7A2f  
allowance 免税额；津贴；备抵；准备金 qhV,u;\.  
allowance for debts 债项的免税额 <X:Ud&\  
allowance for depreciation by wear and tear 耗损折旧免税额 E fP>O  
allowance for funeral expenses 殡殓费的免税额 9GMH*=3[=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1
.Haf  
allowance for repairs and outgoings 修葺及支出方面的免税额 t{/:(Nu  
allowance to debtor 给债务人的津贴 B;xZ%M]  
alteration of capital 资本更改 iEiu%T>  
alternate trustee 候补受托人 aL8p"iSG9  
amalgamation 合并 zyaW3th  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bK?1MiXb  
ambit of charges 征税范围；收费范围 Y brx%  
amended valuation 经修订的估值 1YJ_1VJ  
American Commodities Exchange 美国商品交易所 GXT]K>LA
 
American Express Bank Limited 美国运通银行 u iBl#J Q  
American Stock Exchange 美国证券交易所 |7svA<<[  
amortization 摊销 vC{h2A  
amount due from banks 存放银行同业的款项 \ V[;t-  
amount due from banks abroad 存放海外银行同业的款项 t2=a(N-/,  
amount due from holding companies 控股公司欠款 p&i.)/  
amount due from local banks 存放本港银行同业的款项 J"%8:pL  
amount due to banks 银行同业的存款 M0cd-Dn  
amount due to banks abroad 海外银行同业的存款 TA Ftcs:  
amount due to holding companies 控股公司存款 ~gu=x&{  
amount due to local banks 本港银行同业的存款 -Nsk}Rnk*  
amount due to outport banks 外埠银行同业的存款 siZr@g!L  
amount for note issue 发行纸币的款额 C-Nuy1o  
amount of bond 担保契据的款额 SV
$nyV  
amount of consideration 代价款额 qq OxTG]  
amount of contribution 供款数额 fA"<MslKLK  
amount of indebtedness 负债款额 -h>Z,-DE6  
amount of principal of the loan 贷款本金额 Qo'yS"g<9)  
amount of rates chargeable 应征差饷数额 ! G*&4V3Mg  
amount of share capital 股本额 1S+;ZMk  
amount of sums assured 承保款额 7)B&(2D&  
amount of variation 变动幅度 x1t{SQ-C  
amount of vote 拨款数额 ctp?y  
amount payable 应付款额 {/-y>sm  
amount receivable 应收款额 mbF(tSy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rei 8LW  
analysis 分析 n4^~gT%b5]  
ancillary risk 附属风险 L<bYRGz  
annual account 周年帐目；周年帐目报表；年度决算；年结 J"diFz+20  
annual accounting date 年结日期 (V$Zc0  
annual allowance 每年免税额；年积金；年度津贴；年津 9 0X?1  
annual balance 年度余额 t";{1.  
annual disposable income 每年可动用收入 2ubmsbt$  
annual estimates 周年预算 bAdiA2VF'  
annual fee 年费 j3 6,w[Y:  
annual general meeting 周年大会  ci`zR9Ks  
annual growth rate 年增率；每年增长率 ~ct2`M$TL(  
annual long-term supplement 长期个案每年补助金 py]KTRzy  
annual pensionable emolument 可供计算退休金的年薪 lwVk(l Z  
annual report 年报 W0Ktw6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9Hu d|n  
annual return 周年报表；周年申报表；每年报税表格 -M6L.gi)oJ  
Annual Return Rules 《周年报表规则》 tC^ 1}  
annual review of consumer prices 每年消费物价回顾 '9'l=Sh  
annual roll-forward basis 逐年延展方式 gXLCRn!iR  
annual salary 年薪 @zo7.'7P  
annual statement 年度报表；年度决算表 G;/Q>V  
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 YnSbw3U.I  
annuitant 年金受益人 "\7v  
annuity 年金 G@9u:\[l  
annuity contract 年金合约 IrJ+Jov  
annuity on human life 人寿年金 gdl| ^*tc  
antecedent debt 先前的债项 Ski G2n]  
ante-dated cheque 倒填日期支票 0|ZVA+  
anticipated expenditure 预期开支 :-)GNf yGz  
anticipated net profit 预期纯利 `3J':Vh  
anticipated revenue 预期收入 I6+2>CUGo  
anti-inflation measure 反通货膨胀措施 5Q`RTn%  
anti-inflationary stance 反通货膨胀立场 Hk@r5<{  
apparent deficit 表面赤字 XlV
c\?  
apparent financial solvency 表面偿债能力 >W r$Y{  
apparent partner 表面合伙人 Z(p*Z,?u  
application for personal assessment 个人入息课税申请书 {|z#70  
application of fund 资金应用 (qUK7$  
application to release as liquidator and to destruct the books of accounts and documents [q1Unm  
申请免除清盘人职务及毁灭帐簿与文件 }g>kpa0c  
appointed actuary 委任精算师 D z@1rc<B  
appointed auditor 委任核数师；委任审计师 .l
\r9I(  
appointed trustee 委任的受托人 ^00{Hd6  
appointer 委任人 Dzr e'  
apportioned pro rata 按比例分摊 fuMN"T 6%+  
apportionment 分配；分摊 UgR:qjI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _5b0wdB  
apportionment formula 分摊方程式 q]TqI' o  
apportionment of estate duty 遗产税的分摊 bw9 nB{C<  
appraisal 估价；评估 ]BfS270  
appreciable growth 可观增长 -^Xy%  
appreciable impact 显着影响 UgC)7
K1  
appreciable increase 可观增长 oCVku:.  
appreciation 增值；升值 OqBC/p B  
appreciation against other currencies 相对其他货币升值 ZZ("-#?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #F!Kxks  
appreciation tax 增值税 fz3lR2~G  
appropriation 拨款；拨用；拨付 ?W!ry7gXO  
appropriation account 拨款帐目 _42Z={pZZq  
Appropriation Bill 拨款法案 F}D3,&9N  
appropriation-in-aid system 补助拨款办法 .#0H{m
k  
approved assets 核准资产 'd/*BjNp)  
approved basket stock 认可一篮子证券 9*\g`fWc}{  
approved budget 核准预算 /g@^H/DO  
approved charitable donation 认可慈善捐款
K\(6rS}N  
approved charitable institution 认可慈善机构 G6V/SaD  
approved currency 核准货币；认可货币 V.8%|-d  
approved estimates 核准预算 vM(Xip7  
approved estimates of expenditure 核准开支预算 !MoOKW  
approved overseas insurer 核准海外保险人 Yl~$V(  
approved overseas trust company 核准海外信托公司 m;o4Fu  
approved pooled investment fund 核准汇集投资基金 ($62o&I  
approved provident fund scheme 认可公积金计划 *g_w I%l  
approved provision 核准拨款 @r<b:?u  
approved redeemable share 核准可赎回股份 =WK04\H  
approved regional stock 认可地区性证券 J=iRul^S  
approved retirement scheme 认可退休金计划 89Z#|#uM5  
approved subordinated loan 核准附属贷款 hbI;Hd  
arbitrage 套戥；套汇；套利 (rcMA>2=  
arbitrageur 套戥者；套汇者 2 z7}+lH  
arbitrary amount 临时款项 u]E.iXp  
arrangement 措施；安排；协定 t`YWwI.  
arrears 欠款 1HbFtU`y~  
arrears of pay 欠付薪酬 u]M\3V.  
arrears of revenue 逾期未收税款；逾期未收的帐项 99u/fkL  
articles of association 组织章程；组织细则；组织章程细则 s?c JV`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IP ,.+:i  
ascertainment of profit 确定利润 ,?(ciO)  
"Asia Clear" “亚洲结算系统” `\N]wlB2/b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Jf_%<\ O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <bUXC@3W  
Asian Development Fund [ADF] 亚洲发展基金 @?Zf-.  
Asian dollar bond 亚洲美元债券 @h}`DNaZ^  
Asian dollar market 亚洲美元市场 j (ygQ4T  
Asian dollar rate 亚洲美元利率 b7Oj<!Wo`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "|t!7hC  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 u,o1{%O  
asked price 沽盘；喊价；索价；卖方报价 _ie.|4k  
assessable income 应评税入息 *5D3vB*S  
assessable loss 应评税亏损 =7 w>wW-  
assessable profit 应评税利润 Fp%Ln(/m  
assessable value 应评税值 gn)R^  
assessed profit 估定利润 ){P^P!s$  
assessed value 经评估价值 _ym"m,,7?  
assessment 评税；评定；估价；评税单 zkexei4^<  
assessment number 评税编号；估价编号 .'T40=7  
assessment of additional tax 补加税评税 {kL&Rv%'  
assessment of performance 业绩评估；实绩评价 9S>g6}[E#0  
Assessor 评税主任 +sf .PSz$  
asset price bubbles 资产价格泡沫 !^WHZv4  
asset-backed securities 具资产保证的证券 S^N{wZo  
assets accretion 资产增值 :(,mL2[  
assets and liabilities 资产与负债 fu4!t31  
assets betterment statement 资产递增表；资产改进表 0V`[Zgf  
assets lending 实物放款；有抵押贷款 dv!r.  
assets of the company passing on the death 死者去世时转移的公司资产 ,j178
EX  
assets pledged as security for liabilities 用作负债抵押的资产 ?djQZ*  
assets portfolio 资产投资组合 o
pp!0:jS*  
assets price 资产价格 .Djta|puu  
assets quality 资产质素 sg
AzL  
assets realization 资产变现 XAuI7e  
assets refinancing arrangement 资产再集资安排 "=A>}q@;H  
assets securitization 资产证券化 % frfSGf.#  
assets situated outside Hong Kong 在香港以外地方的资产 Sh&PNJ
-*  
assets stripping 削减资产；拆卖资产 g"K>5Cb  
assets value 资产值 0.Vi97`  
assignee 承让人  a]B[`^`z  
assignment 转让；转让书；转让契 U|5-0u5  
assignment of interest 权益转让 ,_ .v_
  
assignment of letters patent and trade mark 专利证书及商标转让 9Ah[rK*}  
assignment of property 物业转让；物业转让书 iw\%h9  
assignment right 转让权 tFM$#JN  
assignor 转让人 57Z-  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 h`Tz5% n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (9C<K<  
associate member 附属会员 Kat&U19YH  
associated body corporate 相联法人团体 7L3ik;>  
associated company 相联公司；联属公司 ;Ii1B{W  
associated corporation 相联法团 [6tSYUZs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %j+xgX/&  
公认会计师公会〔英国〕 :P+\p=  
Association of Futures Exchange Brokers 香港期货经纪协会 :a0zT#u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 lAi2,bz"  
association of underwriters 承保人组织 "G?Yrh  
assumption of control 接管 d 6t:hn  
assurance 担保；保险；转易；转易书 }dYBces  
assurance of interest 权益的转易 2+Rv{%  
at 19XX price 按一九ＸＸ年价格计算 L{&U V0q!  
at a discount 按赔价计算；按贴水价格计算；打折扣 BVpO#c~I  
at a premium 按溢价计算；按升水价格计算 ~*.-  
at call 通知付款；按通知 '@=PGpRF  
at constant market price 按固定市价计算 T!|=El>  
at constant price 按固定价格计算 KbW9s,:p  
at cost 按成本计算 xDLG=A%]z  
at current market price 按当时市价计算；按现时市价计算 /+|#^:@  
at current price 按当时价格计算；按现时价格计算 =L]Q2V}  
at factor cost 按要素成本计算；按生产要素成本计算 !{%&=tIZ  
at money-of-the-day price 按付款当日价格计算 ](jFwxU  
at or better 按指定或较佳价位〔买卖指令〕 OW@\./nM  
at par 按面值计算；平价 -{jdn%Y7CK  
at sight 见票即付 !L24+$  
at the close 按收市盘 r 
?m6$  
at the opening 按开市盘 R 94
^4I  
attestation 见证；见证条款 I)SG wt-  
at-the-money option 平价期权 z(13~38+  
attorney 受权人；受托代表人 wvby?MhPY  
attornment 新拥有人承认书 z rfUQO  
attributable profit 可归属利润 O7G"sT1Dv  
attributable share value 可归属股份价值 +.yT/y"  
Auckland Stock Exchange 奥克兰证券交易所 =E*Gb[r_7  
auction 拍卖 Y.6SOu5$]  
auctioneer 拍卖商 u bW]-U=T  
audit 审计；核数 xTz%nx  
Audit Commission 审计署 W!L+(!&H  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] g(4bBa9y  
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〕 n/4i|-^  
audit review 帐目审查 mY7>(M{
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qxOi>v0\H  
audited account 审计帐目；经审计的帐目 [1yq{n=  
audited annual account 经审计的周年帐目 0JjUAxNq  
audited balance sheet 经审计的资产负债表 v6=-g$FG  
auditor 核数师；核数主任；审计师 R[B?C;+(O  
auditor's certificate 核数师证明书；审计师证明书 EnVuD 9  
auditor's report 核数师报告；审计师报告 PkuTg";  
Aussie bond 澳元债券 (5Nv8H8|  
austerity budget 紧缩预算 +0l`5."d  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2?q(cpsN  
Australia All Ordinaries Index 澳洲所有普通股票指数 "sUyHt-&  
Australian Dollar [AUD] 澳元 ti@kKz  
Australian Options Market 澳大利亚期权市场 /~p+j{0L3W  
Australian Securities Commission 澳洲证券事务监察委员会 =/0=$\Ws  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 K }$&:nao  
Australian Stock Exchange 澳大利亚证券交易所 3L5r*fa  
Austrian Schilling [ATS] 奥地利先令 U9hS<}<Ki  
authentication 认证；鉴证 OQ
&'Dti  
authority to purchase 委托购买证；委购书 RP4Ku9hk  
authorization 认可；核准；授权；授权书 ` uCIXb  
authorization by direction 指示授权 {FO$yw=>  
authorization by instruction 指令授权 dt\jGD  
authorization by warrant 令状授权 G4
_,  
authorization of unit trust 单位信托的认可 %3r:s`{  
authorized agent 指定代理人 KKe8 ly,  
authorized capital 法定资本 "tk-w{>  
authorized clerk 出市员 f. }c7  
authorized dealer 认可交易商 C#0Qd%  
authorized financial institution 认可财务机构 Ah69 _>N`S  
authorized fund 认可基金 q8P.,%   
authorized fund house 获授权的基金公司；认可基金公司 7V7zGx+Z7  
authorized institution 认可机构 ?/hZb"6W  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 yR5XJ;Tct  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ne}+E  
authorized insurer 获授权保险人；获认可承保人 oXsL9,  
authorized investment 特准投资项目 Dh4 6o|P  
authorized person 获授权人 8 .>/6M  
authorized representative 获授权代表 l`9t}  
authorized share capital 法定股本 0#o/^Ah  
automated quotation system 自动报价系统 _l`e#XbG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I^\&y(LJF  
自动交易系统〔香港期货交易所有限公司〕 z
muMWT;  
automatic adjustment mechanism 自动调整机制 o+B:#@9?  
automatic adjustment system 自动调整系统 !A3-0zN!  
Automatic Clearing House 自动票据交换所 dq;|?ESP  
automatic exchange rates accumulation system 自动化汇率累集系统 xgu `Q`~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ENVk{QE!  
automatic teller machine [ATM] 自动柜员机 #18FA|   
autopay 自动转帐 d~J-|yyT  
available assets 可用资产 Hy:V`>  
available fiscal reserve 现存财政储备 B5%n(,Lx  
available profit 可用利润 72uz<i!&$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 {V19Zv"j  
average 平均；平均数；海损 #SVNHpx  
average basic salary 平均基本薪金 T=f|,sK +7  
average consumer expenditure 平均消费开支；一般消费开支 CG\tQbum  
average cost 平均成本 CK+d!Eg  
average cost of land production 增辟土地平均成本 K kW;-{c  
average daily turnover 平均每日成交额 {=2DqkTD  
average daily wage rate 平均每日工资率 G.VuKsP]  
average expenditure pattern 平均开支模式 f_^1J  
average growth rate 平均增长率 m0w;8uF2UV  
average net fixed assets 固定资产平均净值
D1 Z{W  
average of relatives 相对价格平均数 B<?[Mrdxw  
average price 平均价格 DB526O* [  
average propensity to consume 平均消费倾向；一般消费倾向 6Q&r0>^{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 2|iV,uJ&  
average rate 平均率 \2-@'^i  
average revenue 平均收入；平均收益 Yj|eji7y  
average stock 平均库存；平均存货 Vgb *% I  
average yearly rent 平均年租 AI vXb\wL  
avoidance of double taxation 避免双重课税 1+;C`bnA  
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 %_-zWVJ  
Y/<lWbj*A  
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