一些有用的会计术语(也不知道发的地方对不对)A

A: Du+W7]yCl  
A share Ａ股；甲类股份 nq M7Is  
abatement of tax 减税；减扣免税额 FJ;I1~??  
ABN AMRO Bank N.V. 荷兰银行 Ya
C%69C'  
above-the-line expenditure 线上项目支出；经常预算支出 FH~:&;  
above-the-line receipt 线上项目收入；经常预算收入 !T`oHs  
ABSA Asia Limited 南非联合亚洲有限公司 dJ"M#
X!Zu  
absolute change 绝对数值变更 |THpkfW  
absolute expenditure 实际开支 :o'x?]  
absolute guideline figure 绝对准则数字 o!M8V ^
vW  
absolute interest 绝对权益 |./mPV r  
absolute order of discharge 绝对破产解除令 \R#SoOd  
absolute profit margin 绝对利润幅度 )'djqpM.  
absolute value 实值；绝对值 %k!CjW3  
absolutely vested interest 绝对既得权益 a`!Jq'  
absorbed cost 已吸收成本；已分摊成本 = s&Rk~2b/  
absorption 吸收；分摊；合并 xa~]t<2  
absorption rate 吸收率；摊配率；分摊率 Qm%PpQ^Lz3  
ACB Finance Limited 亚洲商业财务有限公司 ^m qEKy<
 
acceptable form of reciprocity 合理的互惠条件 JusU5 e|  
acceptable rate 适当利率；适当汇率 EwP2,$;  
acceptance agreement 承兑协议 'UX.Q7W  
acceptance for honour 参加承兑 OIcXelS:@k  
acceptor 承兑人；接受人；受票人 `z&#|0O  
acceptor for honour 参加承兑人 #a
8kA"X  
accident insurance 意外保险 ']M/'CcM  
Accident Insurance Association of Hong Kong 香港意外保险公会 cM#rus?)+  
accident insurance scheme 意外保险计划 2e`}
O  
accident year basis 意外年度基准 jxog8E  
accommodation 通融；贷款 |toP86  
accommodation bill 通融票据；空头票据 yb`PMjj15  
accommodation party 汇票代发人 y{ur'**l  
account balance 帐户余额；帐户结余 en<~_|J  
account book 帐簿 N,(!
 
account collected in advance 预收款项 :X0L6y)u  
account current book 往来帐簿 zPby+BP  
account of after-acquired property 事后取得的财产报告 n:5M E*  
account of defaulter 拖欠帐目 4zoQe>v~  
account payable 应付帐款 [X(4
( 1i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 aFnel8  
account receivable 应收帐款 pXk^EV0  
account receivable report 应收帐款报表 or]v]*:~l  
account statement 结单；帐单；会计财务报表 8dczC  
account title 帐户名称；会计科目 4>KF`?%4  
accountant's report 会计师报告 ;*(-8R/  
Accountant's Report Rules 会计师报告规则 7~7L5PRW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QN:v4,$d  
Accounting Arrangements 《会计安排》 5J5?cs-!  
accounting basis 会计基础
w#"\*SKK  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^tB1Nu%  
Accounting Circular 《会计通告》 "aJHCi~l  
accounting class 会计类别 UL+Txc  
accounting date 记帐日期；会计结算日期 6D;N.wDZ  
accounting for money 款项核算 SVCh!/qe\  
Accounting Officer 会计主任 p* >z:=  
accounting period 会计报告期；会计期 }3(!kW  
accounting policy 会计政策；会计方针 )Qbd/zd\U  
accounting practice 会计惯例 owAO&"C  
accounting principle 会计准则 }p)K6!J0  
accounting record 会计记录 @oXGa>Ru  
accounting report 会计报告 D-gH_ff<]9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ula
-o)S
 
Accounting Society of China 中国会计学会 ')m!48  
accounting statement 会计报表 jP
+yN|  
accounting system 会计制度；会计系统 28MMH Q  
accounting transaction 会计事项；帐务交易 &2tfj(ms  
accounting treatment 会计处理 9zp!lw~
;+  
accounting year 会计年度 &,nv+>D  
accretion 增值；添加 1QoW/X'>.  
accrual 应计项目；应累算数目 \[MAa:/  
accrual basis 应计制；权责发生制 i^s Vy  
accrual basis accounting 应计制会计；权责发生制会计 S6~y!J6Ok4  
accrue 应累算；应计 nS+Rbhs  
accrued benefit 应累算利益 <:S qMf  
accrued charges 应计费用 CFtQPTw  
accrued cumulative preference share dividend 应累算的累积优先股股息 }%wd1`l7  
accrued expenses 应累算费用 3lP;=*m.  
accrued interest payable 应付利息；应计未付利息 'a~@q~!  
accrued interest receivable 应收利息；应计未收利息 feej'l }F  
accrued right 累算权益 2dn^K3  
accruing profit 应累算的利润 7({)o
u x  
accumulated fiscal reserve 累积财政储备 <kn2
 
accumulated profit 累积利润；滚存溢利 3c<aI=$^
 
accumulated reserve 累积储备 78&|^sq  
accumulation of surplus income 累积收益盈余 "5hk%T'  
acquired assets 既得资产 Xaq;d'  
acquisition 收购；购置；取得 hkMeUxS  
acquisition cost 购置成本 0m@+ &X>w  
acquisition expenses 购置费用 7)Toj  
acquisition of 100% interest 收购全部股权 iU)I"#\l'k  
acquisition of control 取得控制权 ho\1[xS  
acquisition of fixed assets 购置固定资产 fM=o?w6v  
acquisition of shell “买壳” Z\!,f.>g  
acquisition price 收购价 D!j/a!MaKk  
act of God 天灾 xl}rdnf}  
acting partner 执事合伙人
S=@+qcI  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cx\"r  
active partner 积极参与的合伙人 .;? Bni  
active trading 交投活跃 {U5
sRM|I  
actual circulation 实际流通 pBsb>wvej  
actual cost 实际成本 dY1t3@E  
actual expenditure 实际开支；实际支出 i5e10@Q{  
actual income 实际入息；实际收入；实际收益 &[E\2 E  
actual market 现货市场 u64#,mC[*  
actual price 现货价；实际价格 CoN[Yf3\  
actual profit 实际利润 Al$z.i?R  
actual quotation 实盘；实际价位；实际报价 oi #B7  
actual year basis 按实际年度计算 6= ?0&Bx&  
actuals 实货 ;_}pIO  
actuarial investigation 精算调查 2#wnJdr6E  
actuarial principle 精算原则 'xW=qboOp  
actuarial report 精算师报告 ;UdM8+^/V]  
Actuarial Society of Hong Kong 香港精算学会 77RZ<u9/`  
actuarial valuation 精算师估值 wh:;G`6S  
actuary 精算师 .LzA'q1+z  
ad referendum agreement 暂定协议；有待覆核的协定 vq$6e*A  
ad valorem duty 从价税；按值征税 `PWKA;W$0  
ad valorem duty system 从价税制 J)|3jbX"I]  
ad valorem fee 从价费 u0C:q`;z  
ad valorem tariff 从价关税 EC+t-:a]  
additional allowance 额外免税额  s*uA3}j  
additional amount for unexpired risk 未过期风险的额外款额 i<uU_g'M  
additional assessable profit 补加应评税利润 q;{(o2g  
additional assessment 补加评税 bt}8ymcG  
additional commitment 额外承担 {##G.n\~  
additional commitment vote 额外承担拨款 9b. kso9.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c`O
~I<(Pm  
additional dependent parent allowance 供养父母额外免税额 DUOoTl
p  
additional provision 额外拨款 g)hEzL0k  
additional stamp duty 附加印花税 [ 8Ohg  
additional tax 补加税罚款；补加税款 /!6'K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 66=[6U9 *  
adjudged bankrupt 被裁定破产 XC<fNK  
adjudicated bankrupt 裁定破产人 >"W^|2
R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [$y(>]~.  
adjudication of bankruptcy 裁定破产；宣告破产 dX[I :,z*  
adjudication of insolvency 裁定无力偿还债务 j=sfE qN).  
adjusted actual 经调整的实数；调整后的实数 LuS@Kf8N+  
adjusted current assets 经调整的流动资产；调整后的流动资产 bZowc {!\  
adjusted figure 经调整的数字；调整后的数额 H
<Snp)  
adjusted liabilities 经调整的负债；调整后的负债 SmXoNiM"y  
adjusted loss 经调整的亏损；调整后的亏损 z'L0YqXG/  
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 ~Ntk-p  
adjusted profit 经调整的利润；调整后的利润 w{ja*F6  
adjusted surplus 经调整的盈余额；调整后的盈余额 _){|/Zd  
adjusted value 经调整的价值；调整后的价值 ~Ztn(1N  
adjustment 调整；修订；理算〔保险〕 +k`L8@a3&  
adjustment centre 调剂中心 [&TF]az  
adjustment lag 调整过程的时间差距；调整时差 Qz(D1>5I?  
adjustment mechanism 调整机制 @Q1!xA^S  
adjustment of loss 亏损调整 8JLf @C:  
adjustment process 调整过程；调整程序 j>k ;Zj  
adjustment range 调整幅度 z{XB_j6\=  
administered exchange rate 受管制汇率 S_lGrk\j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Fa("Gok[  
administration expenses 行政费用 *yZ6"  
administration fee 手续费；行政费 Ww<Y]H$xZ<  
administration in bankruptcy 破产管理 Ah2@
sp,z  
administration order 遗产管理令 !HTOE@  
administrator 管理人；遗产管理人 {gD ED  
administrator of the estate 遗产管理人 9o@3$  
admission of debt 债项承认书 Q 3WD!Z8y  
admission of proof 接纳债权证明 +d, ~h_7!  
advance 放贷款项；垫付款项；预支款项；预付款项 ieyK$q  
advance account 暂支帐目；预付款帐户 ^t0!Dbx3SE  
advance compensation 预付补偿金 k1
Y\g'1  
advance from shareholder 股东垫款 Ez1eGPVr  
advance pending reimbursement 预支以待日后付还 9<mMU:  
advanced economy 先进经济体系 Wn<?_}sa|z  
advancement 预付；预付财产 l*ltS(?  
advances warrant 垫款令 ,TBOEu."4  
advancing 贷出 _zj^k$ j  
adverse balance 逆差 ((M,6Q}  
adverse exchange 逆汇 }dc0ZRKgx  
advertisement addressed to shareholders 在报章刊登的致股东通告 A
mZXUb  
advice for collection 托收通知书 6wlLE5  
advice of drawing 提款通知书；汇票通知书 &h:4TaD  
advice of payment 付款通知 Bii'^^I;?  
Advisory Committee [Securities and Futures Commission] ()lgd7|+  
谘询委员会〔证券及期货事务监察委员会〕 EjP;P}_iK  
Advisory Committee on Diversification 经济多元化谘询委员会 ^".OMS"!  
affidavit 誓章；遗产申报誓章 :WB uU  
affidavit of no receipt 述明无收款的誓章 '#Wx@  
affiliate 联号；联营公司；附属公司 zs=3e~o3  
affiliated company 附属公司；联号；联营公司 'sEnh<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 IMM;LC%rD9  
affordability 负担能力 #|9W9\f,  
African Development Bank [AfDB] 非洲开发银行 k_pv6YrE  
after-acquired property 事后取得的财产 [ycX)iM  
after-hours dealing 市后交易 s&73g0$$  
after-tax profit 税后盈利；税后利润；税后溢利 ~,lt^@a  
agency agreement 代理协议 ~RR!~q  
agency expenses 代理机构的开支 R ]Ev=V'U  
agency fee 代理费 :1+Aj (  
Agency Law 《代理法》 @.;+WQE  
agent 代理人；承销人 }geb959  
agent of company 公司代理人 ,dRaV</2  
agent's fee 代理人费；经纪费 c7mKE`  
aggregate 总计；总数；总体数字 lY,^  
aggregate amount 总款额；总额 g*$2qKm  
aggregate assets and liabilities 总体资产与负债 12`u[O}\}-  
aggregate at constant price 按固定价格计算的总体数字 >axeUd+@i  
aggregate demand 总需求 3Gs\Q{O:  
aggregate gross position 总持仓量 3?
o4  
aggregate limit 总限额 2@S}x@^  
aggregate of salaries tax 合计薪俸税 (Yewd/T  
aggregate performance 总体表现；总体业绩 }UyQGRZ=  
aggregate supply 总体供应 ~kW?]/$h  
aggregate surplus 总盈余 +tPBm{|  
aggregate total 整体总额 <8WFaP3,  
aggregate value 总值；合计价值 (3n "a'  
aggregated basis 合计基准 snaAn?I4  
aggregated net chargeable income 合计应课税入息实额 56AC%_ g>  
aggregation 合并计算；合计；总和 oc1BOW z  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?L<B]!9HZt  
aggregation of property 财产的总和 ~& -h5=3  
agio 差价；贴水 5RPG3ppS  
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&cIx~+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G+dq */  
《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》 sq$v6x sl  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DI\=udN  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 5dj" UxH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]\*^G@HA2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3d}v?q78  
agreement for a settlement 授产协议  7)2K6<q  
agreement for assignment 转让协议 F`g(vD>  
agreement for sale 售卖协议；买卖协议 H07\z1?.K  
agreement for sale and purchase 买卖协议 =
MNp;  
agreement for the payment of interest 支付利息协议 yGR{-YwU!  
agreement for the repayment of money 还款协议 wR%Ta-  
agreement of reinsurance 再保险协议 3aW<FSgP  
Agricultural Bank of China 中国农业银行 ImN'o4vo  
air passenger departure tax 飞机乘客离境税 FGDVBUY@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 aAjl 58  
airport tax 机场税 ;UQza ]i  
alcohol duty 酒精税 `Gio 2gl9  
alienation 让与；让渡；转让 D4VDWv  
alimony 生活费；赡养费 7d;|?R-8D  
All Ordinaries Index [AOI] 所有普通股指数 HzTmNm)  
all risks 全险；综合险 P&0eu  
All Sales Record for Stock Market 《股票市场成交报告》 w/|&N>ZOx  
Allied Capital Resources Limited 新联财务有限公司 AE rPd)yk0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =|oi0  
allocation letter 拨款信件 %]+R>+  
allocation of fund 分配款项；预留款项 BqNsW (+  
allocation of profit 利润分配；溢利分配 v@qP &4Sp  
allocation warrant 拨款令 !!C/($  
allotment 分配；配股 8}|et~7!  
allotment notice 股份配售通知；配股通知 U3_${  
allotment of shares 股份分配 -8l<5g7  
allowable 可获宽免；免税的 &M13F>!  
allowable business loss 可扣除的营业亏损 V\`Z|'WIQD  
allowable expenses 可扣税的支出 <r}wQ\F#  
allowance 免税额；津贴；备抵；准备金 >9H^r\  
allowance for debts 债项的免税额 HLWffO/  
allowance for depreciation by wear and tear 耗损折旧免税额 <Kt_ oxK,  
allowance for funeral expenses 殡殓费的免税额 {SV/AN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ofB:7  
allowance for repairs and outgoings 修葺及支出方面的免税额 RHUZ:r  
allowance to debtor 给债务人的津贴 o=Vs)8W  
alteration of capital 资本更改 &jJu=6 U B  
alternate trustee 候补受托人 t6"%u3W8M  
amalgamation 合并 C:B7%<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KlT:&1SB9  
ambit of charges 征税范围；收费范围 Sf?;j{?G  
amended valuation 经修订的估值 Vuz.b.,i`  
American Commodities Exchange 美国商品交易所 =F+v+zP7P  
American Express Bank Limited 美国运通银行 v~mVf.j1  
American Stock Exchange 美国证券交易所 ?+]=|hN  
amortization 摊销 p@jw)xI  
amount due from banks 存放银行同业的款项 i.mv`u Dm  
amount due from banks abroad 存放海外银行同业的款项 re*}a)iL  
amount due from holding companies 控股公司欠款 r `PJb5^\|  
amount due from local banks 存放本港银行同业的款项 wtS*-;W  
amount due to banks 银行同业的存款 ,ua1sTgQ  
amount due to banks abroad 海外银行同业的存款 \V-N~_-H  
amount due to holding companies 控股公司存款 SA TX_  
amount due to local banks 本港银行同业的存款 ~P|;Y<?3  
amount due to outport banks 外埠银行同业的存款 ?~o`
mg  
amount for note issue 发行纸币的款额 5m1J&T
Z0  
amount of bond 担保契据的款额 OHndZ$'fI  
amount of consideration 代价款额 4\n ~  
amount of contribution 供款数额 >ai
,6!  
amount of indebtedness 负债款额 ]y@A=nR  
amount of principal of the loan 贷款本金额 Da-Lf2qT9  
amount of rates chargeable 应征差饷数额 x?L[*N_ml  
amount of share capital 股本额 FJ3S  
amount of sums assured 承保款额 @1*
^ttC  
amount of variation 变动幅度 3L&:  
amount of vote 拨款数额 av'm$I|O  
amount payable 应付款额 oh{>nwH  
amount receivable 应收款额 7DAP_C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w5>[hQR\  
analysis 分析 .8YxEnXw)(  
ancillary risk 附属风险 RBQ8+^  
annual account 周年帐目；周年帐目报表；年度决算；年结 +(*HDa
|  
annual accounting date 年结日期 8

W  
annual allowance 每年免税额；年积金；年度津贴；年津 gKh*q.  
annual balance 年度余额 NsB]f{7>8+  
annual disposable income 每年可动用收入 W9?* ~!  
annual estimates 周年预算 AX`Tku  
annual fee 年费 #QwkRzVoy  
annual general meeting 周年大会 %5e|  
annual growth rate 年增率；每年增长率 c!\Gj|  
annual long-term supplement 长期个案每年补助金 *^-AOSVt,  
annual pensionable emolument 可供计算退休金的年薪 SA<\n+>q^  
annual report 年报 ^+yz}YFM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c5^HGIe1  
annual return 周年报表；周年申报表；每年报税表格 $9G& wH>{  
Annual Return Rules 《周年报表规则》 PMAz[w,R~  
annual review of consumer prices 每年消费物价回顾 s[8.
l35|  
annual roll-forward basis 逐年延展方式 8"&!3_  
annual salary 年薪 `0Udg,KOs  
annual statement 年度报表；年度决算表 b<tV>d"Fv  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <D|&)/#  
annuitant 年金受益人 mz0{eO  
annuity 年金 f\ P0%  
annuity contract 年金合约 k{2Gq1S{  
annuity on human life 人寿年金 33~MP;  
antecedent debt 先前的债项 >`
s"C  
ante-dated cheque 倒填日期支票 s&$?m[w  
anticipated expenditure 预期开支 _}5vO$kdO  
anticipated net profit 预期纯利 $9YQ aN%  
anticipated revenue 预期收入 Pxl,"  
anti-inflation measure 反通货膨胀措施 "WKOlfPa  
anti-inflationary stance 反通货膨胀立场 2^B_iyF;  
apparent deficit 表面赤字 > 'R{,1# U  
apparent financial solvency 表面偿债能力 7n5gXiI"  
apparent partner 表面合伙人 9G[ DuYJI  
application for personal assessment 个人入息课税申请书 h~#iGs  
application of fund 资金应用 #&.Znk:@.f  
application to release as liquidator and to destruct the books of accounts and documents <N)!s&D  
申请免除清盘人职务及毁灭帐簿与文件  vm! y2  
appointed actuary 委任精算师 "lt<$.  
appointed auditor 委任核数师；委任审计师 |"}rdOV)  
appointed trustee 委任的受托人 iDDJJ>F26  
appointer 委任人 1WtE
] D  
apportioned pro rata 按比例分摊 "w?0f["  
apportionment 分配；分摊 54p{J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z'i@;^=A  
apportionment formula 分摊方程式 +QN4hJK  
apportionment of estate duty 遗产税的分摊 =K:[26  
appraisal 估价；评估 s",Ea*  
appreciable growth 可观增长 :aOR@])>o  
appreciable impact 显着影响 ^=x/:0  
appreciable increase 可观增长 |Z>-<]p9g  
appreciation 增值；升值 #]dm/WzY  
appreciation against other currencies 相对其他货币升值 JL,Y9G*]s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b|
_e):V|  
appreciation tax 增值税 o<5`uV!f  
appropriation 拨款；拨用；拨付 [3X\"x5@V  
appropriation account 拨款帐目 )1 -<v);  
Appropriation Bill 拨款法案 X
HA|v^  
appropriation-in-aid system 补助拨款办法 r:sa|+  
approved assets 核准资产 S]@;`_?m{  
approved basket stock 认可一篮子证券 @K <Onh`  
approved budget 核准预算 J!om"h  
approved charitable donation 认可慈善捐款 sV#%U%un  
approved charitable institution 认可慈善机构 ~Z5AImR|  
approved currency 核准货币；认可货币 u4hn9**a1  
approved estimates 核准预算 o%'1=d3R1Q  
approved estimates of expenditure 核准开支预算 }-tJ.3Zw  
approved overseas insurer 核准海外保险人 _S) K+C|@  
approved overseas trust company 核准海外信托公司 &KMI C  
approved pooled investment fund 核准汇集投资基金 Lyc6nP;F  
approved provident fund scheme 认可公积金计划 N7s0Ua'-v  
approved provision 核准拨款 -. *E<%  
approved redeemable share 核准可赎回股份 CW
eQv9h]X  
approved regional stock 认可地区性证券 8Ay7I  
approved retirement scheme 认可退休金计划 \HB fM&  
approved subordinated loan 核准附属贷款 ~g!!#ad  
arbitrage 套戥；套汇；套利 p*PzfSLN  
arbitrageur 套戥者；套汇者 `!cdxKLR  
arbitrary amount 临时款项 #;8)UNc)}  
arrangement 措施；安排；协定 9&r]k8K
  
arrears 欠款 }36AeJ7L  
arrears of pay 欠付薪酬 9"^ib9M  
arrears of revenue 逾期未收税款；逾期未收的帐项 z*T41;b  
articles of association 组织章程；组织细则；组织章程细则 #U-y<[ 3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F9LKO3Rh#u  
ascertainment of profit 确定利润 X QLP|v;"  
"Asia Clear" “亚洲结算系统” d3znb@7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 j)/Vtf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $Z;8@O3  
Asian Development Fund [ADF] 亚洲发展基金 s=)W  
Asian dollar bond 亚洲美元债券 g#i~^4-1  
Asian dollar market 亚洲美元市场 29grbP  
Asian dollar rate 亚洲美元利率 "iEnsP@'Wg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xp1/@Pw?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E"*E[>  
asked price 沽盘；喊价；索价；卖方报价 tC'#dU`=qY  
assessable income 应评税入息 Vl+UC1M}B>  
assessable loss 应评税亏损 g5#LoGc  
assessable profit 应评税利润 Vsi:O7|+ }  
assessable value 应评税值 u)h {"pP  
assessed profit 估定利润 0m1V@3]7>  
assessed value 经评估价值 Xj]9/?B?  
assessment 评税；评定；估价；评税单 \ C:Gx4K  
assessment number 评税编号；估价编号 I+Fy)=DO9  
assessment of additional tax 补加税评税  p[&Jl  
assessment of performance 业绩评估；实绩评价 =ttD5p  
Assessor 评税主任 Re~6'  
asset price bubbles 资产价格泡沫 dlvU=^G#G  
asset-backed securities 具资产保证的证券 r3x;lICx-  
assets accretion 资产增值 ]a.e;c-  
assets and liabilities 资产与负债 ds`YVXKH  
assets betterment statement 资产递增表；资产改进表 FrMXf,}  
assets lending 实物放款；有抵押贷款 T x Mh_  
assets of the company passing on the death 死者去世时转移的公司资产 J8\l'}?&  
assets pledged as security for liabilities 用作负债抵押的资产 f~l pa7  
assets portfolio 资产投资组合 ]?_~QE`  
assets price 资产价格 :V6 [_VaF  
assets quality 资产质素 LS*L XC  
assets realization 资产变现 zq+2@"q  
assets refinancing arrangement 资产再集资安排 nN$.^!;&  
assets securitization 资产证券化 %H?B5y  
assets situated outside Hong Kong 在香港以外地方的资产 f'ld6jt|%  
assets stripping 削减资产；拆卖资产 *[cCY!+Qy  
assets value 资产值 .4ww5k>  
assignee 承让人 ;e_us!Sn  
assignment 转让；转让书；转让契 ]4B;M Ym*  
assignment of interest 权益转让 hfJ&o7Dt  
assignment of letters patent and trade mark 专利证书及商标转让 fwUvFK1G  
assignment of property 物业转让；物业转让书 .]exY i  
assignment right 转让权 kj|Oj+&  
assignor 转让人 v1i-O'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )}$rgYKJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [3=Y 9P:  
associate member 附属会员 $-^&AKc  
associated body corporate 相联法人团体  cL .z{  
associated company 相联公司；联属公司 RCa1S^.  
associated corporation 相联法团 h7ZH/g$)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _fgsHx>l7  
公认会计师公会〔英国〕 ~c&sr5E  
Association of Futures Exchange Brokers 香港期货经纪协会 k2loGvBJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 U5ph4G  
association of underwriters 承保人组织 ga KZ4#  
assumption of control 接管 1r4NP  
assurance 担保；保险；转易；转易书 f3,LX]zKA  
assurance of interest 权益的转易 ~Ih` ayVq  
at 19XX price 按一九ＸＸ年价格计算 q%bFR[p<*  
at a discount 按赔价计算；按贴水价格计算；打折扣 *eD[[HbKX  
at a premium 按溢价计算；按升水价格计算 m{>"  
at call 通知付款；按通知 rVhfj~Ts  
at constant market price 按固定市价计算 (e_p8[x  
at constant price 按固定价格计算 VxOWv8}|  
at cost 按成本计算 b!MN QGs  
at current market price 按当时市价计算；按现时市价计算 d8 ~%(I9  
at current price 按当时价格计算；按现时价格计算 GLub5GrxR  
at factor cost 按要素成本计算；按生产要素成本计算 _)LXD,LA  
at money-of-the-day price 按付款当日价格计算 F~fN7<9R  
at or better 按指定或较佳价位〔买卖指令〕 H
t43G_.j  
at par 按面值计算；平价 }X])05
5S  
at sight 见票即付 LIJ#nb  
at the close 按收市盘 !iHC++D  
at the opening 按开市盘 |0p@'X1  
attestation 见证；见证条款 RwK6u-u#9  
at-the-money option 平价期权 b&,ZmDJh  
attorney 受权人；受托代表人 g~|vmVBua  
attornment 新拥有人承认书 ~f[;(?39xZ  
attributable profit 可归属利润 DdISJWc'`5  
attributable share value 可归属股份价值 TqS s*as5
 
Auckland Stock Exchange 奥克兰证券交易所 xIc||o$  
auction 拍卖 DHjfd+E=s  
auctioneer 拍卖商 ORqqzy +  
audit 审计；核数 ( +S-  
Audit Commission 审计署 Qa2p34Z/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4uE)*1  
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〕 :Eh}]_  
audit review 帐目审查 GXLh(d!C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 uZf 6W<a  
audited account 审计帐目；经审计的帐目 ~tL:r=  
audited annual account 经审计的周年帐目 B<myt79F_[  
audited balance sheet 经审计的资产负债表 JSq3)o9?/  
auditor 核数师；核数主任；审计师
LO%e1y  
auditor's certificate 核数师证明书；审计师证明书 Fw
KY;^`!d  
auditor's report 核数师报告；审计师报告 9A{D<h}yk  
Aussie bond 澳元债券 pi70^`@'B  
austerity budget 紧缩预算 [Djx@x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 | Wj=%Ol%o  
Australia All Ordinaries Index 澳洲所有普通股票指数 '8R5Tl  
Australian Dollar [AUD] 澳元  $AZ=;iP-  
Australian Options Market 澳大利亚期权市场 g;q.vHvsc"  
Australian Securities Commission 澳洲证券事务监察委员会 @b2?BSdUp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1Xh@x  
Australian Stock Exchange 澳大利亚证券交易所 fwx^?/5j  
Austrian Schilling [ATS] 奥地利先令 %#EzZD  
authentication 认证；鉴证 LH`$<p2''r  
authority to purchase 委托购买证；委购书 q$H@W.f  
authorization 认可；核准；授权；授权书 2ZbSdaM=  
authorization by direction 指示授权 1f"}]MbLR  
authorization by instruction 指令授权 [".94(qs  
authorization by warrant 令状授权 XdzC/{G  
authorization of unit trust 单位信托的认可 ;X+.Ag  
authorized agent 指定代理人 V\n!?1{kdF  
authorized capital 法定资本 uARkf'  
authorized clerk 出市员 ^K8XY@{&  
authorized dealer 认可交易商  MkdC*|  
authorized financial institution 认可财务机构 UH7?JF-D  
authorized fund 认可基金 %y_pF?2@q  
authorized fund house 获授权的基金公司；认可基金公司 W7.RA>  
authorized institution 认可机构 @qWClr{`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~ e<,GUx(]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V3|" v4  
authorized insurer 获授权保险人；获认可承保人 5&A' +]  
authorized investment 特准投资项目 yI!W658$6  
authorized person 获授权人 xVI"sBUu  
authorized representative 获授权代表 DHhty qm  
authorized share capital 法定股本 .R4,fCN  
automated quotation system 自动报价系统 TR `C|TV>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] bF;|0X$ x  
自动交易系统〔香港期货交易所有限公司〕 4v(?]]X  
automatic adjustment mechanism 自动调整机制 a~!7A ZT-O  
automatic adjustment system 自动调整系统 Mu.oqT  
Automatic Clearing House 自动票据交换所 xudZ7  
automatic exchange rates accumulation system 自动化汇率累集系统 .'l3NV^{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 C=K{;.  
automatic teller machine [ATM] 自动柜员机 1n*"C!q  
autopay 自动转帐 bz,"TG[  
available assets 可用资产  *ni0.  
available fiscal reserve 现存财政储备 " :[;}f;  
available profit 可用利润 ,s}7KE  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *.A-UoHa  
average 平均；平均数；海损 (KvN#d 1\  
average basic salary 平均基本薪金 %Zfh6Bl\X  
average consumer expenditure 平均消费开支；一般消费开支 U3M;{_g  
average cost 平均成本 <)J@7@!P  
average cost of land production 增辟土地平均成本 A??a:8id^  
average daily turnover 平均每日成交额 jCx*{TO  
average daily wage rate 平均每日工资率 1xsJz^%V  
average expenditure pattern 平均开支模式 ;<cCT!A  
average growth rate 平均增长率 "}[ ]R  
average net fixed assets 固定资产平均净值 a>ye  
average of relatives 相对价格平均数 P $r!u%W  
average price 平均价格 =:TQ_>$Nc2  
average propensity to consume 平均消费倾向；一般消费倾向 Q2m 5&yy@s  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gId :IR  
average rate 平均率 :2b*E`+  
average revenue 平均收入；平均收益 OzxiT +  
average stock 平均库存；平均存货 iP9Dr<P  
average yearly rent 平均年租 uc=u4@.>  
avoidance of double taxation 避免双重课税 D-m%eP.  
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 ?]}=4  
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