一些有用的会计术语(也不知道发的地方对不对)A

A: XWAIW=.  
A share Ａ股；甲类股份 '%t$mf!nV  
abatement of tax 减税；减扣免税额
K"XwSZ/  
ABN AMRO Bank N.V. 荷兰银行 ~`&4?c3p  
above-the-line expenditure 线上项目支出；经常预算支出 8
|{ZcW  
above-the-line receipt 线上项目收入；经常预算收入 Z(c
SM  
ABSA Asia Limited 南非联合亚洲有限公司 r<1W.xd":  
absolute change 绝对数值变更 ]gVA6B?&9  
absolute expenditure 实际开支 :*,!gf  
absolute guideline figure 绝对准则数字 MbCz*oW  
absolute interest 绝对权益 !{CIP`P1  
absolute order of discharge 绝对破产解除令 YToG'#qs  
absolute profit margin 绝对利润幅度 XrTc5V  
absolute value 实值；绝对值 CHv n8tk  
absolutely vested interest 绝对既得权益 \mGb|aF8  
absorbed cost 已吸收成本；已分摊成本 NAE|iyw  
absorption 吸收；分摊；合并 (*\&xRY|C  
absorption rate 吸收率；摊配率；分摊率 hz;SDaBA  
ACB Finance Limited 亚洲商业财务有限公司 ]kmAN65c  
acceptable form of reciprocity 合理的互惠条件 flqr["czwK  
acceptable rate 适当利率；适当汇率 m`fdf>gWp  
acceptance agreement 承兑协议 6x(b/`VW  
acceptance for honour 参加承兑 <:/aiX8  
acceptor 承兑人；接受人；受票人 sq#C|v/  
acceptor for honour 参加承兑人 ,e1c,}  
accident insurance 意外保险 /G7^l>pa  
Accident Insurance Association of Hong Kong 香港意外保险公会 GYIQ[#'d7  
accident insurance scheme 意外保险计划 6zU0 8z0-  
accident year basis 意外年度基准 ;:[P/eg  
accommodation 通融；贷款 ;WN%tI)  
accommodation bill 通融票据；空头票据 Pfvb?Hy  
accommodation party 汇票代发人 cp8w _TPU  
account balance 帐户余额；帐户结余 {)r[?%FMgV  
account book 帐簿 XU}i<5  
account collected in advance 预收款项 hOLlZP+  
account current book 往来帐簿 `{"V(YMEV  
account of after-acquired property 事后取得的财产报告 K ~\b+  
account of defaulter 拖欠帐目 p +JOUW  
account payable 应付帐款 *B&i`tq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z%.Ld2Q{  
account receivable 应收帐款 4xs>X7  
account receivable report 应收帐款报表 UVi9}zr  
account statement 结单；帐单；会计财务报表 >/C,1}p[  
account title 帐户名称；会计科目 Ve[Kv07  
accountant's report 会计师报告 e jk?If 07  
Accountant's Report Rules 会计师报告规则 f~=e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l3MA&&++KF  
Accounting Arrangements 《会计安排》 O[1Q#  
accounting basis 会计基础 ?=iy 6q  
accounting by Official Receiver 破产管理署署长呈交的帐目 'SG<F,[3  
Accounting Circular 《会计通告》 !&KE">3Qu  
accounting class 会计类别 @d3yqA  
accounting date 记帐日期；会计结算日期 \@ZD.d#  
accounting for money 款项核算 :8)3t! A  
Accounting Officer 会计主任 9~f RYA*  
accounting period 会计报告期；会计期 9J49s1  
accounting policy 会计政策；会计方针 )buy2#8UW  
accounting practice 会计惯例 %kBrxf  
accounting principle 会计准则 gY-}!9kW]  
accounting record 会计记录 S
|RUc}(  
accounting report 会计报告 2rP!]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 IU}g[OCu  
Accounting Society of China 中国会计学会 G"yhu +  
accounting statement 会计报表 C0e oV}  
accounting system 会计制度；会计系统 y3'K+?4  
accounting transaction 会计事项；帐务交易 %.IW H9P7  
accounting treatment 会计处理 ?y*yl  
accounting year 会计年度 x2]chN  
accretion 增值；添加 kf",/?s2Z  
accrual 应计项目；应累算数目 Bb5RZ#oa  
accrual basis 应计制；权责发生制 \xZ6+xZd1  
accrual basis accounting 应计制会计；权责发生制会计 ss7Z-A4z  
accrue 应累算；应计 NydoX9  
accrued benefit 应累算利益 a,*|*Cv  
accrued charges 应计费用 Q@l.p-:^U  
accrued cumulative preference share dividend 应累算的累积优先股股息 (TGG?V  
accrued expenses 应累算费用 x5W@zqj  
accrued interest payable 应付利息；应计未付利息 YQfQ[{kp  
accrued interest receivable 应收利息；应计未收利息 +JFE\>O  
accrued right 累算权益 M059"X="  
accruing profit 应累算的利润 'F8:|g  
accumulated fiscal reserve 累积财政储备 ^w}BXVn  
accumulated profit 累积利润；滚存溢利 \]t}N  
accumulated reserve 累积储备 T 3+lYE  
accumulation of surplus income 累积收益盈余 xOpCybmc  
acquired assets 既得资产 Xu5^ly8p9q  
acquisition 收购；购置；取得 71yf+xL  
acquisition cost 购置成本 5./(n7d_  
acquisition expenses 购置费用 lLeN`{?  
acquisition of 100% interest 收购全部股权 o{ \r1<D  
acquisition of control 取得控制权 ApAHa]Ccp  
acquisition of fixed assets 购置固定资产 cLnvb!g'#  
acquisition of shell “买壳” {W#VUB  
acquisition price 收购价 L{i|OK^e  
act of God 天灾 v4x1=E  
acting partner 执事合伙人 k<NEauQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J{5&L &4  
active partner 积极参与的合伙人 L[:b\O/p,  
active trading 交投活跃 =arrp:  
actual circulation 实际流通 ob.=QQQs  
actual cost 实际成本 &!FWo@  
actual expenditure 实际开支；实际支出 5PCKBevV  
actual income 实际入息；实际收入；实际收益
{B lM<  
actual market 现货市场 vwQ6=  
actual price 现货价；实际价格 ! .|\}=[e  
actual profit 实际利润 Bl)DuCV  
actual quotation 实盘；实际价位；实际报价 zc#aQ.  
actual year basis 按实际年度计算 1 9C=' TMS  
actuals 实货 CR<Nau>  
actuarial investigation 精算调查 RBzBR)@5  
actuarial principle 精算原则 [8Zvs=1  
actuarial report 精算师报告 ?KfV>.()  
Actuarial Society of Hong Kong 香港精算学会 g!`$bF=e  
actuarial valuation 精算师估值 n$T'gX#5  
actuary 精算师 zcNv T  
ad referendum agreement 暂定协议；有待覆核的协定 ^.@BD4/RPt  
ad valorem duty 从价税；按值征税 9Iod[ x  
ad valorem duty system 从价税制 1tQl^>r16  
ad valorem fee 从价费 )9QeVf  
ad valorem tariff 从价关税 AGxG*KuZ  
additional allowance 额外免税额 Bzw!,(u/ "  
additional amount for unexpired risk 未过期风险的额外款额 36U zfBa  
additional assessable profit 补加应评税利润 )tyhf(p6  
additional assessment 补加评税 8E| Nf  
additional commitment 额外承担 %kJ_o*"  
additional commitment vote 额外承担拨款 AG$S;)Yl9c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }vbs6u  
additional dependent parent allowance 供养父母额外免税额 $fwv'  
additional provision 额外拨款 >f$>Odqe  
additional stamp duty 附加印花税 =i/7&gC  
additional tax 补加税罚款；补加税款 MZX-<p+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /i#~#Bn|  
adjudged bankrupt 被裁定破产 _cY!\'  
adjudicated bankrupt 裁定破产人 gz?]]-H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D^knN-nZ*  
adjudication of bankruptcy 裁定破产；宣告破产 !V6O~#  
adjudication of insolvency 裁定无力偿还债务 #FBq8iJ  
adjusted actual 经调整的实数；调整后的实数 X;I;CZ={  
adjusted current assets 经调整的流动资产；调整后的流动资产 &K_"5.7-56  
adjusted figure 经调整的数字；调整后的数额 <I{)p;u1  
adjusted liabilities 经调整的负债；调整后的负债 Xk_xTzJ  
adjusted loss 经调整的亏损；调整后的亏损 C]tHk)<|42  
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 :i&ZMH,O  
adjusted profit 经调整的利润；调整后的利润 z;_fO>u:  
adjusted surplus 经调整的盈余额；调整后的盈余额 9wPc03a  
adjusted value 经调整的价值；调整后的价值 >t,BNsWB  
adjustment 调整；修订；理算〔保险〕 i%8I (F  
adjustment centre 调剂中心 (CRY$+d  
adjustment lag 调整过程的时间差距；调整时差 hDp -,ag{  
adjustment mechanism 调整机制 X/_e#H0  
adjustment of loss 亏损调整 $\|$ekil4  
adjustment process 调整过程；调整程序 s 9,?"\0Zm  
adjustment range 调整幅度 YI=03}I  
administered exchange rate 受管制汇率 v(T;Y=&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 G H
N  
administration expenses 行政费用 O3JN?25s  
administration fee 手续费；行政费 @tY)s  
administration in bankruptcy 破产管理 G
B1[`U%  
administration order 遗产管理令 MZGN,[~)6  
administrator 管理人；遗产管理人 0jsU^m
<g  
administrator of the estate 遗产管理人 bY4~\cP.  
admission of debt 债项承认书 sglYT!O  
admission of proof 接纳债权证明 Vj7(6'Hg  
advance 放贷款项；垫付款项；预支款项；预付款项 tK3.HvD  
advance account 暂支帐目；预付款帐户 ]bG8DEwD  
advance compensation 预付补偿金 }xx[=t=nUf  
advance from shareholder 股东垫款 wz-9+VN6  
advance pending reimbursement 预支以待日后付还 w`(EW>i  
advanced economy 先进经济体系 ANNfL9:Jy  
advancement 预付；预付财产 ;?>xuC$  
advances warrant 垫款令 28u)q2s^W|  
advancing 贷出 Ctpr
.  
adverse balance 逆差 1us-ootsjP  
adverse exchange 逆汇 X6jW mo8]  
advertisement addressed to shareholders 在报章刊登的致股东通告 JG xuB*}  
advice for collection 托收通知书 NJfI9L  
advice of drawing 提款通知书；汇票通知书 x | =  
advice of payment 付款通知 :yN;_bC!b%  
Advisory Committee [Securities and Futures Commission] \$
Xo5f<  
谘询委员会〔证券及期货事务监察委员会〕 %oasIiO  
Advisory Committee on Diversification 经济多元化谘询委员会 Om%{fq&  
affidavit 誓章；遗产申报誓章 yUF<qB
 
affidavit of no receipt 述明无收款的誓章 WQ/H8rOs  
affiliate 联号；联营公司；附属公司 cXx?MF5  
affiliated company 附属公司；联号；联营公司 gVM9*3LH6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C%ibIcm y  
affordability 负担能力 _
&TA|Da  
African Development Bank [AfDB] 非洲开发银行 isaDIl;L/  
after-acquired property 事后取得的财产 kB-%T66\  
after-hours dealing 市后交易 29DYL  
after-tax profit 税后盈利；税后利润；税后溢利 zKr\S|yE  
agency agreement 代理协议 ~y.{WuUD  
agency expenses 代理机构的开支 rPoPs@CBD  
agency fee 代理费 vtyk\e)  
Agency Law 《代理法》 \_pP:e  
agent 代理人；承销人 R[Q`2ggG  
agent of company 公司代理人 ~|e?@3_G  
agent's fee 代理人费；经纪费 w%jc' ;|  
aggregate 总计；总数；总体数字 1Zc1CUMG  
aggregate amount 总款额；总额 LAG*H  
aggregate assets and liabilities 总体资产与负债 &kKopJH  
aggregate at constant price 按固定价格计算的总体数字 >U\,(VB  
aggregate demand 总需求 '_& Xemz  
aggregate gross position 总持仓量 q_eGY&M  
aggregate limit 总限额 cd1M0z  
aggregate of salaries tax 合计薪俸税 xc[LbaBG  
aggregate performance 总体表现；总体业绩 w5 nzS)B:u  
aggregate supply 总体供应 UR|UGldt_T  
aggregate surplus 总盈余 4fPbwiKj  
aggregate total 整体总额 KE3/sw0  
aggregate value 总值；合计价值 KI
~BjP\e  
aggregated basis 合计基准 H)&6I
33`  
aggregated net chargeable income 合计应课税入息实额 40}qf}8n t  
aggregation 合并计算；合计；总和 M>hHTa?W  
aggregation of incomes of husband and wife 夫妇入息合并计算 l:v:f@M&
 
aggregation of property 财产的总和 ]O'dwC  
agio 差价；贴水 @vWf-\  
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》 fC>3{@h}*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r|t;#  
《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》 x&qC~F*QR%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^:g8mt  
《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》 B9IqX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r8\"'4B1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 SE=3`rVJ  
agreement for a settlement 授产协议 F3*
]3,&L  
agreement for assignment 转让协议 `p`)D6  
agreement for sale 售卖协议；买卖协议 Qhlgu
!  
agreement for sale and purchase 买卖协议 R*~<?}Rr  
agreement for the payment of interest 支付利息协议 u4QPO:,a4  
agreement for the repayment of money 还款协议 5 _X|U*+5  
agreement of reinsurance 再保险协议 '^f,H1oW  
Agricultural Bank of China 中国农业银行 !~5;Jb>s[/  
air passenger departure tax 飞机乘客离境税 o~7~S  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l$KC\$?%*  
airport tax 机场税 '@1oM1  
alcohol duty 酒精税 6u>${}  
alienation 让与；让渡；转让 )-$Od2u2c  
alimony 生活费；赡养费 e(7F| G*  
All Ordinaries Index [AOI] 所有普通股指数 KKm&~^c  
all risks 全险；综合险 mY9^W2:  
All Sales Record for Stock Market 《股票市场成交报告》 h=6Zvf<x  
Allied Capital Resources Limited 新联财务有限公司 W]Z;=-CBr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nO^aZmSu  
allocation letter 拨款信件 SP][xdN7  
allocation of fund 分配款项；预留款项 g:0-`,[  
allocation of profit 利润分配；溢利分配 H^ _[IkuA%  
allocation warrant 拨款令 _:oB#-0  
allotment 分配；配股 
39|
W(,  
allotment notice 股份配售通知；配股通知 H8d%_jCr  
allotment of shares 股份分配 : vN'eL|#  
allowable 可获宽免；免税的 ]`%}Q  
allowable business loss 可扣除的营业亏损 r\J"|{)e  
allowable expenses 可扣税的支出 ^|yw)N]Q/  
allowance 免税额；津贴；备抵；准备金 PCzC8~t  
allowance for debts 债项的免税额 ?+-uF}  
allowance for depreciation by wear and tear 耗损折旧免税额 tU2 8l.  
allowance for funeral expenses 殡殓费的免税额 L{H` t{A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k}T#-Gb
 
allowance for repairs and outgoings 修葺及支出方面的免税额 y8"8Q
H  
allowance to debtor 给债务人的津贴 K=|x"6\  
alteration of capital 资本更改 Cf@~W)K  
alternate trustee 候补受托人 H_gY)m  
amalgamation 合并 m\QUt ;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~,[<R  
ambit of charges 征税范围；收费范围 '?]B ui  
amended valuation 经修订的估值 =6FA(R|QU  
American Commodities Exchange 美国商品交易所 13 `Or(>U  
American Express Bank Limited 美国运通银行 S<Z]gY @c  
American Stock Exchange 美国证券交易所 nrqr p  
amortization 摊销 ykFm$ 0m+I  
amount due from banks 存放银行同业的款项 ' S%?&4  
amount due from banks abroad 存放海外银行同业的款项 lYz{#UX}  
amount due from holding companies 控股公司欠款 #R2wt7vE  
amount due from local banks 存放本港银行同业的款项 t[HfaW1W  
amount due to banks 银行同业的存款 nf#;]FijB  
amount due to banks abroad 海外银行同业的存款 +T]/4"^M  
amount due to holding companies 控股公司存款 Nl~'W  
amount due to local banks 本港银行同业的存款 Ql`N)!  
amount due to outport banks 外埠银行同业的存款 9FB k|g"U)  
amount for note issue 发行纸币的款额 NDsF<2A4  
amount of bond 担保契据的款额 \NE~k)`4j%  
amount of consideration 代价款额 dk<) \C"  
amount of contribution 供款数额 WI@l2`X  
amount of indebtedness 负债款额 XcN"orAo  
amount of principal of the loan 贷款本金额 5d?\>dA  
amount of rates chargeable 应征差饷数额 u7Z-kZ
  
amount of share capital 股本额 hnOo T? V  
amount of sums assured 承保款额 9j'(T:Zs  
amount of variation 变动幅度 =3K}]3f  
amount of vote 拨款数额 D==C"}J  
amount payable 应付款额 Y.>F fL  
amount receivable 应收款额 "d1~(0=6<m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 . W ~&d_n  
analysis 分析 jP(|pz  
ancillary risk 附属风险 [S Jx\Os  
annual account 周年帐目；周年帐目报表；年度决算；年结 cp| q  
annual accounting date 年结日期 fXo$1!  
annual allowance 每年免税额；年积金；年度津贴；年津 mKTE%lsH  
annual balance 年度余额 pNt,RRoR  
annual disposable income 每年可动用收入 w|t}.u  
annual estimates 周年预算 5~,usA*  
annual fee 年费 8.`*O  
annual general meeting 周年大会 VD.wO%9?)  
annual growth rate 年增率；每年增长率 t3P$UR%  
annual long-term supplement 长期个案每年补助金 (:|g"8mQm  
annual pensionable emolument 可供计算退休金的年薪 (^!$m7  
annual report 年报 $p(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }BFX7X  
annual return 周年报表；周年申报表；每年报税表格 i#4}xvi  
Annual Return Rules 《周年报表规则》 3Gk\3iU!  
annual review of consumer prices 每年消费物价回顾 !xD$U/%c  
annual roll-forward basis 逐年延展方式 ?^} z  
annual salary 年薪 dbe\ YE  
annual statement 年度报表；年度决算表 rS|nO_9f  
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 s~i73Qk/  
annuitant 年金受益人 >;^t)6  
annuity 年金 7T69tQZ<  
annuity contract 年金合约 7!;48\O]w  
annuity on human life 人寿年金 [8 I*lsS  
antecedent debt 先前的债项 vV PK  
ante-dated cheque 倒填日期支票 c3aBPig\D  
anticipated expenditure 预期开支 SJ7-lben3  
anticipated net profit 预期纯利 s#BSZP  
anticipated revenue 预期收入 xoe/I[P]U  
anti-inflation measure 反通货膨胀措施 JHJIjYG>P  
anti-inflationary stance 反通货膨胀立场 xofxE4.  
apparent deficit 表面赤字 yd=NafPM  
apparent financial solvency 表面偿债能力 {3@"}Eh  
apparent partner 表面合伙人 q.:j yj6  
application for personal assessment 个人入息课税申请书 <lN=<9  
application of fund 资金应用  =v!'?
 
application to release as liquidator and to destruct the books of accounts and documents 1lLXu  
申请免除清盘人职务及毁灭帐簿与文件 zqCr'$  
appointed actuary 委任精算师 Hfo/\\  
appointed auditor 委任核数师；委任审计师 bbG!Fg=qQ?  
appointed trustee 委任的受托人 :"Gd;~p.  
appointer 委任人 9i`MUE1Sh  
apportioned pro rata 按比例分摊 EUmbNV0u  
apportionment 分配；分摊 .22}=z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =`EVg>+^  
apportionment formula 分摊方程式 X,`^z,M%I  
apportionment of estate duty 遗产税的分摊 R^VmNj  
appraisal 估价；评估 4<btWbk5u*  
appreciable growth 可观增长 vSv:!5*  
appreciable impact 显着影响 :F.eyA|#@G  
appreciable increase 可观增长 g0M/Sv  
appreciation 增值；升值 }>yQ!3/i  
appreciation against other currencies 相对其他货币升值 Q`HG_n@?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *@E&O^%cO  
appreciation tax 增值税 ]L;X Aj?  
appropriation 拨款；拨用；拨付 7J|eL yj  
appropriation account 拨款帐目 7hAc6M$h;  
Appropriation Bill 拨款法案 l0BYv&tu  
appropriation-in-aid system 补助拨款办法 ?'mi6jFFh  
approved assets 核准资产 '/GZ/$a_l  
approved basket stock 认可一篮子证券 &eFv~9  
approved budget 核准预算 K*aGz8N  
approved charitable donation 认可慈善捐款 *kq>Z 06'i  
approved charitable institution 认可慈善机构 (i@B+c  
approved currency 核准货币；认可货币 >U62vX"  
approved estimates 核准预算 pIgjo>K  
approved estimates of expenditure 核准开支预算 E
>&oe&`o'  
approved overseas insurer 核准海外保险人 ~+&Z4CYb  
approved overseas trust company 核准海外信托公司 aMO+y91Y(  
approved pooled investment fund 核准汇集投资基金 >mp"=Y  
approved provident fund scheme 认可公积金计划 psM&r  
approved provision 核准拨款 _8s1Wh G  
approved redeemable share 核准可赎回股份 q/dja  
approved regional stock 认可地区性证券 WoDQg64  
approved retirement scheme 认可退休金计划 K)nn;j=  
approved subordinated loan 核准附属贷款 KBa   
arbitrage 套戥；套汇；套利 GcHZ&m4  
arbitrageur 套戥者；套汇者 oF=UjA  
arbitrary amount 临时款项 (T8dh|  
arrangement 措施；安排；协定 :M\3.7q  
arrears 欠款 }!1pA5x$  
arrears of pay 欠付薪酬 k(R&`  
arrears of revenue 逾期未收税款；逾期未收的帐项 T]y^PT<8?  
articles of association 组织章程；组织细则；组织章程细则 }x+s5a;!3/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;0Mg\~T~'  
ascertainment of profit 确定利润 $|H7fn(r  
"Asia Clear" “亚洲结算系统” $LJCup,1"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DtOL=m]s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $
#7~  
Asian Development Fund [ADF] 亚洲发展基金 O_[]+5.TX  
Asian dollar bond 亚洲美元债券 hG qZB  
Asian dollar market 亚洲美元市场 rEY5,'?YHv  
Asian dollar rate 亚洲美元利率 N-<m/RS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f}?q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ca?;!~%zA  
asked price 沽盘；喊价；索价；卖方报价 50Y^##]&  
assessable income 应评税入息 JB(P-Y#yyA  
assessable loss 应评税亏损 YfUUbV  
assessable profit 应评税利润 FX:'38-fk  
assessable value 应评税值 MP%pEUomev  
assessed profit 估定利润 jjU("b=  
assessed value 经评估价值 JN<IMH  
assessment 评税；评定；估价；评税单 2:Rxyg@'  
assessment number 评税编号；估价编号 Wz-7oP%;I  
assessment of additional tax 补加税评税 h0n,WU/Kw  
assessment of performance 业绩评估；实绩评价 .80L>0  
Assessor 评税主任 @Yy']!Ju  
asset price bubbles 资产价格泡沫 Fc.1)yh.  
asset-backed securities 具资产保证的证券 d}_%xkC  
assets accretion 资产增值 [I4&E >  
assets and liabilities 资产与负债 -3eHJccB  
assets betterment statement 资产递增表；资产改进表 ^.; x  
assets lending 实物放款；有抵押贷款 BuIly&qbm<  
assets of the company passing on the death 死者去世时转移的公司资产
&W:R#/|  
assets pledged as security for liabilities 用作负债抵押的资产 kr6^6
I.  
assets portfolio 资产投资组合 fY{&W@#g  
assets price 资产价格 Nw|m"VLb  
assets quality 资产质素 }~3 %KHT  
assets realization 资产变现 Ri&?uCCM  
assets refinancing arrangement 资产再集资安排 `1qM Sq  
assets securitization 资产证券化 "8YXF
g  
assets situated outside Hong Kong 在香港以外地方的资产 268H!'!\  
assets stripping 削减资产；拆卖资产 s u)AIvF
{  
assets value 资产值 ^lCQHz  
assignee 承让人 *>f-UNV  
assignment 转让；转让书；转让契 y&8kORz;?  
assignment of interest 权益转让 ]f~mR_E  
assignment of letters patent and trade mark 专利证书及商标转让 E]26a,^L  
assignment of property 物业转让；物业转让书 ~[d|:]  
assignment right 转让权 FsyM{LT  
assignor 转让人 8!q$8]M  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 56Gc[<nR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j,BiWgj$8  
associate member 附属会员 u"*Wo'3I|  
associated body corporate 相联法人团体 U*7Yi-"/*  
associated company 相联公司；联属公司 WPzq?yK  
associated corporation 相联法团 98^o9i  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] KsMC+:`F  
公认会计师公会〔英国〕 uY'77,G_J  
Association of Futures Exchange Brokers 香港期货经纪协会 3~&h9#7Ke  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,F)9{ <r]  
association of underwriters 承保人组织 K=`;D  
assumption of control 接管 hRWRXC9  
assurance 担保；保险；转易；转易书 uh_2yw_  
assurance of interest 权益的转易 fX[6  {  
at 19XX price 按一九ＸＸ年价格计算 \L@DDK|"`6  
at a discount 按赔价计算；按贴水价格计算；打折扣 zjVQ\L  
at a premium 按溢价计算；按升水价格计算 yDdi+  
at call 通知付款；按通知 0~0OQ/>7  
at constant market price 按固定市价计算 Q1yj+)_  
at constant price 按固定价格计算 %]15=7#'y  
at cost 按成本计算 a~nErB  
at current market price 按当时市价计算；按现时市价计算
B}YpIb]d  
at current price 按当时价格计算；按现时价格计算 hn@T ]k  
at factor cost 按要素成本计算；按生产要素成本计算 jQc.@^#+x  
at money-of-the-day price 按付款当日价格计算 rIg5Wcd  
at or better 按指定或较佳价位〔买卖指令〕 6]*~!al?  
at par 按面值计算；平价 Ct)l0J\XH  
at sight 见票即付 2UF ,W]  
at the close 按收市盘 .h;PMY+  
at the opening 按开市盘 N3`EJY_|V  
attestation 见证；见证条款 4tb y N  
at-the-money option 平价期权 IV5B5Q'D  
attorney 受权人；受托代表人 ^*fZ  
attornment 新拥有人承认书 WLe9m02r  
attributable profit 可归属利润 s^n}m#T  
attributable share value 可归属股份价值 ]U8VU  
Auckland Stock Exchange 奥克兰证券交易所 |<q9Ee  
auction 拍卖 V#Px  
auctioneer 拍卖商 ?pAO?5Z:}  
audit 审计；核数 lW!}OzE(m  
Audit Commission 审计署 wCwJ#-z.=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +?!x;qS^  
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〕 ~fDM
zOd  
audit review 帐目审查 6_s_2cr  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %bp8VR sY  
audited account 审计帐目；经审计的帐目 UY!N"[&  
audited annual account 经审计的周年帐目 bJz}\[z  
audited balance sheet 经审计的资产负债表 DD4fV`:kG  
auditor 核数师；核数主任；审计师 [9:'v@Ph  
auditor's certificate 核数师证明书；审计师证明书 opKk#40  
auditor's report 核数师报告；审计师报告 o?Wp[{K  
Aussie bond 澳元债券 .Kn)sD1  
austerity budget 紧缩预算 Q^iE,_Zq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *r&q;ER  
Australia All Ordinaries Index 澳洲所有普通股票指数 .)zX<~,  
Australian Dollar [AUD] 澳元 0(Hhb#WDh\  
Australian Options Market 澳大利亚期权市场 Dj~]]  
Australian Securities Commission 澳洲证券事务监察委员会 99\;jz7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hSO(s  
Australian Stock Exchange 澳大利亚证券交易所 *f?z$46  
Austrian Schilling [ATS] 奥地利先令 |9;6Cp  
authentication 认证；鉴证 (L{Kg U&{$  
authority to purchase 委托购买证；委购书 B4<W%lm  
authorization 认可；核准；授权；授权书 RO([R=.`/  
authorization by direction 指示授权 vu&%e\gM  
authorization by instruction 指令授权 7.r}98V  
authorization by warrant 令状授权 4TBK:Vm5  
authorization of unit trust 单位信托的认可 q]-CTx$  
authorized agent 指定代理人 ),<E-Ub  
authorized capital 法定资本 J< E"ZoY  
authorized clerk 出市员 r@2{>j
8  
authorized dealer 认可交易商 yC]xYn)  
authorized financial institution 认可财务机构 hU}!:6G%[P  
authorized fund 认可基金 = }&@XRLJ  
authorized fund house 获授权的基金公司；认可基金公司 ,Tb~+z|-[  
authorized institution 认可机构 6a+w/IO3OU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #SHmAB  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fjE  
authorized insurer 获授权保险人；获认可承保人 Myl!tXawe8  
authorized investment 特准投资项目 `Jvy~T  
authorized person 获授权人 yU-^w^4  
authorized representative 获授权代表 =aWj+ggd@  
authorized share capital 法定股本 8>E_bxC  
automated quotation system 自动报价系统 'THcO*<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6N{Vcfq  
自动交易系统〔香港期货交易所有限公司〕 "5KJ /7q!  
automatic adjustment mechanism 自动调整机制 Vr1Wr%  
automatic adjustment system 自动调整系统 ^1a/)Be{_  
Automatic Clearing House 自动票据交换所 !J5k?J&{=  
automatic exchange rates accumulation system 自动化汇率累集系统 GTj=R$%09  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6I$laHx?  
automatic teller machine [ATM] 自动柜员机 "Ih>>|r  
autopay 自动转帐 AhZ`hj
 
available assets 可用资产 j.3#rxq  
available fiscal reserve 现存财政储备 *H"IW0I  
available profit 可用利润 )yV|vn  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 lZY0A#   
average 平均；平均数；海损 kWF/SsE  
average basic salary 平均基本薪金 n21Pfig  
average consumer expenditure 平均消费开支；一般消费开支 g>lJZD@  
average cost 平均成本 h>'9-j6B  
average cost of land production 增辟土地平均成本 A@8Ot-t:\2  
average daily turnover 平均每日成交额 &C~R*  
average daily wage rate 平均每日工资率 >-2eZ(n)"  
average expenditure pattern 平均开支模式 D 8nt%vy  
average growth rate 平均增长率 r/X4Hy0!lT  
average net fixed assets 固定资产平均净值 DFgr,~  
average of relatives 相对价格平均数 7x/S4Gs'4  
average price 平均价格 |x2+O  
average propensity to consume 平均消费倾向；一般消费倾向 bv.DW,l%'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 j\^0BTZ  
average rate 平均率 yIm@m[B;  
average revenue 平均收入；平均收益 wq|~[+y  
average stock 平均库存；平均存货 GM.2bA(y  
average yearly rent 平均年租 $/\b`ID  
avoidance of double taxation 避免双重课税 ?4X8l@fR  
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
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$rB20!  
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