一些有用的会计术语(也不知道发的地方对不对)A

A: B  
A share Ａ股；甲类股份 2ElZ&(RZJF  
abatement of tax 减税；减扣免税额 IictX"3lh  
ABN AMRO Bank N.V. 荷兰银行 ,c,@WQ2
:-  
above-the-line expenditure 线上项目支出；经常预算支出 k~*%Z!V}C  
above-the-line receipt 线上项目收入；经常预算收入 .Ta(v3om%  
ABSA Asia Limited 南非联合亚洲有限公司 )&j@={0  
absolute change 绝对数值变更 #%g>^i={ky  
absolute expenditure 实际开支 G%ZP`  
absolute guideline figure 绝对准则数字 G|YNShK4=9  
absolute interest 绝对权益 |:]}u|O  
absolute order of discharge 绝对破产解除令 _<KUa\  
absolute profit margin 绝对利润幅度 ;;|.qgxc~  
absolute value 实值；绝对值 4L_)@n}  
absolutely vested interest 绝对既得权益 zbI|3  
absorbed cost 已吸收成本；已分摊成本 ZeqsXz  
absorption 吸收；分摊；合并 e2yCWolmTS  
absorption rate 吸收率；摊配率；分摊率 :gn&wi  
ACB Finance Limited 亚洲商业财务有限公司 {H*  
acceptable form of reciprocity 合理的互惠条件 :$*@S=8O  
acceptable rate 适当利率；适当汇率 NfWL3"&X  
acceptance agreement 承兑协议 bTt1y
O  
acceptance for honour 参加承兑 F*T$n"^  
acceptor 承兑人；接受人；受票人 K /$-H#;N  
acceptor for honour 参加承兑人 <$u\PJF7_^  
accident insurance 意外保险 i1ScXKO  
Accident Insurance Association of Hong Kong 香港意外保险公会 [1nUq!uTm  
accident insurance scheme 意外保险计划 Mc&Fj1h5  
accident year basis 意外年度基准 J7Mbv2
D  
accommodation 通融；贷款 IN75zn*%  
accommodation bill 通融票据；空头票据 Tje(hnN  
accommodation party 汇票代发人 ?a-5^{{  
account balance 帐户余额；帐户结余 k [LV^oEg  
account book 帐簿 c\;_jg  
account collected in advance 预收款项 G6dUm_iB  
account current book 往来帐簿 5^K\<+{~B  
account of after-acquired property 事后取得的财产报告 {&J~P&,k  
account of defaulter 拖欠帐目 e%EO/ 2"  
account payable 应付帐款 @nAl*#M*D  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "W~vSbn7  
account receivable 应收帐款 R.cR:fA  
account receivable report 应收帐款报表 >p'{!k  
account statement 结单；帐单；会计财务报表 K^ ALE  
account title 帐户名称；会计科目 S=j pn  
accountant's report 会计师报告 JvK]EwR ;  
Accountant's Report Rules 会计师报告规则 >}:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1m5*MY  
Accounting Arrangements 《会计安排》 n,d)Wwe_`y  
accounting basis 会计基础 n(`|:h"  
accounting by Official Receiver 破产管理署署长呈交的帐目 "n_X4e+18P  
Accounting Circular 《会计通告》 "8R &c}  
accounting class 会计类别 c]n"1YNm  
accounting date 记帐日期；会计结算日期 fW[ .Q0  
accounting for money 款项核算 wr5v-_7r,  
Accounting Officer 会计主任 G\o9mEzQ  
accounting period 会计报告期；会计期 J;=T"C&  
accounting policy 会计政策；会计方针 _N=f&~T  
accounting practice 会计惯例 Nv^byWqu  
accounting principle 会计准则 Ra"hdxH  
accounting record 会计记录 {A'
*3(8  
accounting report 会计报告 "8"aYD_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 
u-_1)'  
Accounting Society of China 中国会计学会 - AU{Y`j  
accounting statement 会计报表 u HW'F(;  
accounting system 会计制度；会计系统 '/)qI.  
accounting transaction 会计事项；帐务交易 e^'|<0J  
accounting treatment 会计处理 i\O^s ]  
accounting year 会计年度 )*`h)`\y  
accretion 增值；添加 ":f]egq -  
accrual 应计项目；应累算数目 S+#|j  
accrual basis 应计制；权责发生制 |#s
Oa  
accrual basis accounting 应计制会计；权责发生制会计 (k8}9[3G  
accrue 应累算；应计 +H28F_#  
accrued benefit 应累算利益 G{I),Y~IF  
accrued charges 应计费用 5 5m\,UG7  
accrued cumulative preference share dividend 应累算的累积优先股股息 p!5'#\^f  
accrued expenses 应累算费用 [(gXjt-  
accrued interest payable 应付利息；应计未付利息 BNj_f  
accrued interest receivable 应收利息；应计未收利息 XMiu}w!  
accrued right 累算权益 lB0`|UEb (  
accruing profit 应累算的利润 0)M8Tm0$  
accumulated fiscal reserve 累积财政储备 R8_I ASs  
accumulated profit 累积利润；滚存溢利 'y=N_/+s  
accumulated reserve 累积储备 GGf<9!:  
accumulation of surplus income 累积收益盈余 Le:(;:eL>t  
acquired assets 既得资产 N/ f7"~+`  
acquisition 收购；购置；取得 6]4#8
tR1_  
acquisition cost 购置成本 /M+Du,  
acquisition expenses 购置费用 4"_`Mu_%  
acquisition of 100% interest 收购全部股权 aZ+><1TD  
acquisition of control 取得控制权 zgH(/@P  
acquisition of fixed assets 购置固定资产 U`lK'..  
acquisition of shell “买壳” tU5uL.( O  
acquisition price 收购价 dt^h9I2O  
act of God 天灾 fvcS=nR
Qv  
acting partner 执事合伙人 ?^M,Mt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *yaS^k\  
active partner 积极参与的合伙人 zh|9\lf  
active trading 交投活跃 DzQ  
actual circulation 实际流通 #fYB4.i~  
actual cost 实际成本 o<G#%9j  
actual expenditure 实际开支；实际支出 xM(H4.<  
actual income 实际入息；实际收入；实际收益 Yj#tF}nPC  
actual market 现货市场 76wNZv)9  
actual price 现货价；实际价格 #{PwEX !Ct  
actual profit 实际利润 3+15 yEeA  
actual quotation 实盘；实际价位；实际报价 ! 5NuFLOf  
actual year basis 按实际年度计算 8AX_y3$  
actuals 实货 <S041KF.{6  
actuarial investigation 精算调查
<^'{=A>  
actuarial principle 精算原则 o6d x\  
actuarial report 精算师报告 t*=[RS*  
Actuarial Society of Hong Kong 香港精算学会 ATl?./Tu  
actuarial valuation 精算师估值 _$ivN!k  
actuary 精算师 xH xTL>,?  
ad referendum agreement 暂定协议；有待覆核的协定 ~Ix2O  
ad valorem duty 从价税；按值征税 'gvR?[!t  
ad valorem duty system 从价税制 X!p`|i  
ad valorem fee 从价费 qh:Bc$S  
ad valorem tariff 从价关税 aL( hWE  
additional allowance 额外免税额 |Ha#2pt{bc  
additional amount for unexpired risk 未过期风险的额外款额 vWZXb`  
additional assessable profit 补加应评税利润 u0c}[BAF  
additional assessment 补加评税 iN[x *A|h  
additional commitment 额外承担 =9X1+x  
additional commitment vote 额外承担拨款 68Gywk3]=u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BtZ]~
S}v  
additional dependent parent allowance 供养父母额外免税额 l2qvYNMw  
additional provision 额外拨款 N,c!1:b  
additional stamp duty 附加印花税 D2?H"PH  
additional tax 补加税罚款；补加税款 )63 $,y-;$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dPwyiV0  
adjudged bankrupt 被裁定破产 L%T(H<G  
adjudicated bankrupt 裁定破产人 {d'-1z"q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 pA~}_  
adjudication of bankruptcy 裁定破产；宣告破产 >%k6k1CZ  
adjudication of insolvency 裁定无力偿还债务  k~^4  
adjusted actual 经调整的实数；调整后的实数 MQQm3VaKS  
adjusted current assets 经调整的流动资产；调整后的流动资产 R7kkth  
adjusted figure 经调整的数字；调整后的数额 W&IG,7tr  
adjusted liabilities 经调整的负债；调整后的负债 r<uc
HRO#  
adjusted loss 经调整的亏损；调整后的亏损 4"|Xndh1.  
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 N-\N\uN
 
adjusted profit 经调整的利润；调整后的利润 :<t=??4m  
adjusted surplus 经调整的盈余额；调整后的盈余额 MLu!8dgI  
adjusted value 经调整的价值；调整后的价值 W<r<K=`5P  
adjustment 调整；修订；理算〔保险〕 >ESVHPj]  
adjustment centre 调剂中心 #*'Qm
A  
adjustment lag 调整过程的时间差距；调整时差 Dz(\ ?  
adjustment mechanism 调整机制 S^eem_
C  
adjustment of loss 亏损调整 y|2<Vc  
adjustment process 调整过程；调整程序 x,!Dd  
adjustment range 调整幅度 (?fU l$q\  
administered exchange rate 受管制汇率 <X:JMj+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }l|S]m!  
administration expenses 行政费用 6OAs%QZ  
administration fee 手续费；行政费 #$I@V4O;#  
administration in bankruptcy 破产管理 D\AVZ76F1  
administration order 遗产管理令 Uj):}xgi'  
administrator 管理人；遗产管理人 `m7<_#Y  
administrator of the estate 遗产管理人 "`$,qvNN  
admission of debt 债项承认书 mb1mlsE  
admission of proof 接纳债权证明 D%p*G5Bg3  
advance 放贷款项；垫付款项；预支款项；预付款项 C9!t&<\}  
advance account 暂支帐目；预付款帐户  bDkZU  
advance compensation 预付补偿金 iT>u&0B-  
advance from shareholder 股东垫款 Aqmpo3P[+  
advance pending reimbursement 预支以待日后付还 hMa;\k  
advanced economy 先进经济体系 Y~WdN<g  
advancement 预付；预付财产 %_ibe  
advances warrant 垫款令 jYHnJ}<  
advancing 贷出 *nCA6i  
adverse balance 逆差 QB*,+u4  
adverse exchange 逆汇 i6WH^IQM  
advertisement addressed to shareholders 在报章刊登的致股东通告 % i4 5  
advice for collection 托收通知书 2.D2 o  
advice of drawing 提款通知书；汇票通知书 wq$$. .E  
advice of payment 付款通知 tk&AZb,sP  
Advisory Committee [Securities and Futures Commission] \Ii{sn9  
谘询委员会〔证券及期货事务监察委员会〕 n#lbfN 4  
Advisory Committee on Diversification 经济多元化谘询委员会 9D T<  
affidavit 誓章；遗产申报誓章 %MeAa?G-#  
affidavit of no receipt 述明无收款的誓章 Q":_\inF  
affiliate 联号；联营公司；附属公司 m/KaWrw/)  
affiliated company 附属公司；联号；联营公司 BNfj0e5b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )`DVPudiy  
affordability 负担能力 HwUaaK   
African Development Bank [AfDB] 非洲开发银行 ?woL17Gt  
after-acquired property 事后取得的财产 wa"0`a:`;  
after-hours dealing 市后交易 rwRZGd *p  
after-tax profit 税后盈利；税后利润；税后溢利 ^dI;B27E*  
agency agreement 代理协议 CS7b3p!I  
agency expenses 代理机构的开支 u>*a@3$f  
agency fee 代理费 'J,UKK\5  
Agency Law 《代理法》 5/=$p:
E>  
agent 代理人；承销人 ';tlV u  
agent of company 公司代理人 n<.7tr0f\  
agent's fee 代理人费；经纪费 /)ZjI W"|  
aggregate 总计；总数；总体数字 FDMQLxf  
aggregate amount 总款额；总额 jHFjd'  
aggregate assets and liabilities 总体资产与负债 0D(8-H  
aggregate at constant price 按固定价格计算的总体数字 Lce,]z\_  
aggregate demand 总需求 g\q .  
aggregate gross position 总持仓量 xMJ-=  
aggregate limit 总限额  FA+HR  
aggregate of salaries tax 合计薪俸税 6}^x#9\  
aggregate performance 总体表现；总体业绩 y2A\7&7  
aggregate supply 总体供应 @t%da^-HS"  
aggregate surplus 总盈余 .U!EA0B  
aggregate total 整体总额 _3`GZeGV  
aggregate value 总值；合计价值 %;[DMc/  
aggregated basis 合计基准 *k{Llq  
aggregated net chargeable income 合计应课税入息实额 b)diYsTH  
aggregation 合并计算；合计；总和 Kxsd@^E  
aggregation of incomes of husband and wife 夫妇入息合并计算 MntmBj-T  
aggregation of property 财产的总和 SZWNN#w60?  
agio 差价；贴水 2(eO5.FYF  
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》 JtFq/&{i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Y&6jFT_  
《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》 {7:1F)Pj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Y25`vE(  
《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》 D!`[fjs6A  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ef)RlzLOq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 xV> .]  
agreement for a settlement 授产协议 ht-'O"d:  
agreement for assignment 转让协议 REh"/d  
agreement for sale 售卖协议；买卖协议 5U2%X pO
 
agreement for sale and purchase 买卖协议 Et0gPX-  
agreement for the payment of interest 支付利息协议 '.v;/[0  
agreement for the repayment of money 还款协议 -wn-PB@r  
agreement of reinsurance 再保险协议 +~5Lo'^  
Agricultural Bank of China 中国农业银行 o?a2wY^
_  
air passenger departure tax 飞机乘客离境税 3r~8:F"g  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T"g_a|7Tj  
airport tax 机场税 [<@L`ki  
alcohol duty 酒精税 7P
$*qj~Vh  
alienation 让与；让渡；转让 $_<[kci%  
alimony 生活费；赡养费 .x=abA$!9  
All Ordinaries Index [AOI] 所有普通股指数 &lzY"Y*hA0  
all risks 全险；综合险 [G_ ;78  
All Sales Record for Stock Market 《股票市场成交报告》 4e#g{,  
Allied Capital Resources Limited 新联财务有限公司 G#7*O`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $O|Xq7dp  
allocation letter 拨款信件 z 0?MeH#  
allocation of fund 分配款项；预留款项 [J2evi?  
allocation of profit 利润分配；溢利分配 >!fTWdD^  
allocation warrant 拨款令 B&MDn']fV/  
allotment 分配；配股 W? G4>zA  
allotment notice 股份配售通知；配股通知 J_)F/S!T  
allotment of shares 股份分配  !XTzsN  
allowable 可获宽免；免税的 #VhdYDbW  
allowable business loss 可扣除的营业亏损 3~sV-  
allowable expenses 可扣税的支出 [Q T ;~5  
allowance 免税额；津贴；备抵；准备金 \n}%RD-Ce  
allowance for debts 债项的免税额 ,LBj$U]e|E  
allowance for depreciation by wear and tear 耗损折旧免税额 9O- otAGM  
allowance for funeral expenses 殡殓费的免税额 8$uq60JK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qjRbsD>  
allowance for repairs and outgoings 修葺及支出方面的免税额 g0 Q,]\~  
allowance to debtor 给债务人的津贴 iZ]^JPU}  
alteration of capital 资本更改 rO}1E<g (  
alternate trustee 候补受托人 %p
\~  
amalgamation 合并 Aw7N'0K9UN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $?ss5: S  
ambit of charges 征税范围；收费范围 ?8753{wk  
amended valuation 经修订的估值 ~=yU%5 s@  
American Commodities Exchange 美国商品交易所 }oD^tU IK  
American Express Bank Limited 美国运通银行 61_PSScSY  
American Stock Exchange 美国证券交易所 Ja1`S+  
amortization 摊销 Ktk?(49  
amount due from banks 存放银行同业的款项 $}4ao2  
amount due from banks abroad 存放海外银行同业的款项 @0@WklAJA  
amount due from holding companies 控股公司欠款 >FeCa hFn  
amount due from local banks 存放本港银行同业的款项 @Mya|zb  
amount due to banks 银行同业的存款 "C}<umJ'
 
amount due to banks abroad 海外银行同业的存款 LDegJer-v  
amount due to holding companies 控股公司存款 o"qxR'V  
amount due to local banks 本港银行同业的存款 O=K0KOj  
amount due to outport banks 外埠银行同业的存款 \>\ERV
Ed  
amount for note issue 发行纸币的款额 z&9ljQ iF  
amount of bond 担保契据的款额 s58dHnj5+  
amount of consideration 代价款额 hrX/,D -c  
amount of contribution 供款数额 j~bNH~3  
amount of indebtedness 负债款额 `{ Ox=+]M  
amount of principal of the loan 贷款本金额 c{kpgN  
amount of rates chargeable 应征差饷数额 LTf)`SN %'  
amount of share capital 股本额 <mJ8~  
amount of sums assured 承保款额 0=+feB1T  
amount of variation 变动幅度 z$QoMq]  
amount of vote 拨款数额 GN(,`y  
amount payable 应付款额 +/_XSo  
amount receivable 应收款额 iklZ[G%A0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l>|scs;TI  
analysis 分析 ~;b}_?%o  
ancillary risk 附属风险 9<&*iIrM  
annual account 周年帐目；周年帐目报表；年度决算；年结 kh}h(z^  
annual accounting date 年结日期 ,OrrGwp&  
annual allowance 每年免税额；年积金；年度津贴；年津 A#`$#CO  
annual balance 年度余额 e6*,MnqBh  
annual disposable income 每年可动用收入 |Fx *,91  
annual estimates 周年预算 xm=Gt$>.o  
annual fee 年费 +L=Xc^  
annual general meeting 周年大会 Ro{xprE1  
annual growth rate 年增率；每年增长率 |A68+(3u  
annual long-term supplement 长期个案每年补助金 0OlT^  
annual pensionable emolument 可供计算退休金的年薪 VOYQ<tg  
annual report 年报 SP<(24zdd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IPTFx )]G  
annual return 周年报表；周年申报表；每年报税表格 `#ff`j|a  
Annual Return Rules 《周年报表规则》 jBEW("4R  
annual review of consumer prices 每年消费物价回顾 o]I8Ghk>/z  
annual roll-forward basis 逐年延展方式 jp"Q[gR##  
annual salary 年薪 ;mI^J=V3  
annual statement 年度报表；年度决算表 ,+d8   
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  O,7S1  
annuitant 年金受益人 le_aIbB"P  
annuity 年金 bp" @p:  
annuity contract 年金合约 ~[F7M{LS  
annuity on human life 人寿年金 K20Hh7cVJ  
antecedent debt 先前的债项 u-jV@Tz  
ante-dated cheque 倒填日期支票 -F(luRBS(W  
anticipated expenditure 预期开支 K#6@sas  
anticipated net profit 预期纯利 "([gN:   
anticipated revenue 预期收入 G'Wp)W;])\  
anti-inflation measure 反通货膨胀措施 ]>Dbta.27  
anti-inflationary stance 反通货膨胀立场 Xn~\Vb  
apparent deficit 表面赤字 rosD)]I7  
apparent financial solvency 表面偿债能力 'pUJR
Eb  
apparent partner 表面合伙人 8mOGEx  
application for personal assessment 个人入息课税申请书 xVYa-I[Z  
application of fund 资金应用 Z0M,YSnz  
application to release as liquidator and to destruct the books of accounts and documents JPL`/WA0  
申请免除清盘人职务及毁灭帐簿与文件 1.N2!:&G|  
appointed actuary 委任精算师 >Q_ '[!S  
appointed auditor 委任核数师；委任审计师 8*Fn02 p  
appointed trustee 委任的受托人 '5Kj"aD%  
appointer 委任人 +2tFX  
apportioned pro rata 按比例分摊 # bjK]+  
apportionment 分配；分摊 l['p^-I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M*cF'go  
apportionment formula 分摊方程式 FbMtor  
apportionment of estate duty 遗产税的分摊 y5KeUMcu  
appraisal 估价；评估 LRaO}-<b  
appreciable growth 可观增长 {2Ew^Li  
appreciable impact 显着影响 : Wtpg   
appreciable increase 可观增长 MGK?FJn_?  
appreciation 增值；升值 %TAS4hnu%  
appreciation against other currencies 相对其他货币升值 ,o0Kevz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kVCWyZh4  
appreciation tax 增值税 T12Zak4.=  
appropriation 拨款；拨用；拨付 B1Pi+-t  
appropriation account 拨款帐目 LPs5LE[Pm  
Appropriation Bill 拨款法案 o\><e1P  
appropriation-in-aid system 补助拨款办法 :+w6i_\d5  
approved assets 核准资产 2~QJ]qo=  
approved basket stock 认可一篮子证券 db_}][;.c  
approved budget 核准预算 Y~!A"$  
approved charitable donation 认可慈善捐款 ? [5>
!  
approved charitable institution 认可慈善机构 $!$If( 7  
approved currency 核准货币；认可货币
o7Z8O,;  
approved estimates 核准预算 2yFT` 5+H4  
approved estimates of expenditure 核准开支预算 AEx VKy  
approved overseas insurer 核准海外保险人 0Ntvd7"`}  
approved overseas trust company 核准海外信托公司 l1`r%9gr  
approved pooled investment fund 核准汇集投资基金 @
(*A<2;N  
approved provident fund scheme 认可公积金计划 3P>1-=  
approved provision 核准拨款 Dk$<fMS,7c  
approved redeemable share 核准可赎回股份 G; exH$y  
approved regional stock 认可地区性证券 9 !UNO  
approved retirement scheme 认可退休金计划 KJS-{ed  
approved subordinated loan 核准附属贷款 gMZ+kP`  
arbitrage 套戥；套汇；套利 _NwHT`O[  
arbitrageur 套戥者；套汇者 br TP}A  
arbitrary amount 临时款项 #*w)rGkU2  
arrangement 措施；安排；协定
Ahbh,U  
arrears 欠款 Qv'x+GVW]  
arrears of pay 欠付薪酬 Q {~$7J  
arrears of revenue 逾期未收税款；逾期未收的帐项 /s+I
stW  
articles of association 组织章程；组织细则；组织章程细则 O&y`:#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RL\?i~'KH  
ascertainment of profit 确定利润 <}'=@a  
"Asia Clear" “亚洲结算系统” :x5O1Zn/t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G9am}qr  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 oD9L5c)  
Asian Development Fund [ADF] 亚洲发展基金 Dm}M8`|X  
Asian dollar bond 亚洲美元债券 zkqn>  
Asian dollar market 亚洲美元市场 |N)),/R_  
Asian dollar rate 亚洲美元利率 |*b-m k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Q@PDhISa  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |& jrU-(  
asked price 沽盘；喊价；索价；卖方报价 <I2ENo5?  
assessable income 应评税入息 .}Xf<G&  
assessable loss 应评税亏损 yH43Yo#Rk  
assessable profit 应评税利润 @TXLg2  
assessable value 应评税值 Ac*J;fI  
assessed profit 估定利润 \/\w|j  
assessed value 经评估价值 %K=_  
assessment 评税；评定；估价；评税单 '|yCDBu  
assessment number 评税编号；估价编号 @-xvdntx  
assessment of additional tax 补加税评税 AOKC1iD%Y  
assessment of performance 业绩评估；实绩评价 <HN{.p{  
Assessor 评税主任 olL? 6)gC  
asset price bubbles 资产价格泡沫 1ZRkVHiz0  
asset-backed securities 具资产保证的证券 q &{<HcP  
assets accretion 资产增值 );
q~TZ[Do  
assets and liabilities 资产与负债 .oLV\'HAR  
assets betterment statement 资产递增表；资产改进表 W[j,QU  
assets lending 实物放款；有抵押贷款 rev*G:  
assets of the company passing on the death 死者去世时转移的公司资产 >mR8@kob<  
assets pledged as security for liabilities 用作负债抵押的资产 34N~<-9AY  
assets portfolio 资产投资组合 $?k]KD  
assets price 资产价格 ZMiOKVl  
assets quality 资产质素 D `V.gV]  
assets realization 资产变现 u,d5/`E  
assets refinancing arrangement 资产再集资安排 )u=W?5%=}  
assets securitization 资产证券化 y5O &9Ckw  
assets situated outside Hong Kong 在香港以外地方的资产 79d(UG'O  
assets stripping 削减资产；拆卖资产 XpE847!soL  
assets value 资产值 FY^Nn  
assignee 承让人 |S|'o*u  
assignment 转让；转让书；转让契 [Y@>,B!V  
assignment of interest 权益转让 H|wP8uQC  
assignment of letters patent and trade mark 专利证书及商标转让 ]{\M,txo8  
assignment of property 物业转让；物业转让书 1(:!6PY  
assignment right 转让权 v*dw'i  
assignor 转让人 :Y1;= W  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 '6>*J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <LXx_{=:  
associate member 附属会员 xh9$ZavB*  
associated body corporate 相联法人团体 >zL5*:G  
associated company 相联公司；联属公司 XGC\6?L~  
associated corporation 相联法团 vDi Opd  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <Up?w/9  
公认会计师公会〔英国〕 $7g+/3Fu^  
Association of Futures Exchange Brokers 香港期货经纪协会 f38e(Q];m  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6'@{ * u  
association of underwriters 承保人组织 x{<l8vL=-c  
assumption of control 接管 E!mv}  
assurance 担保；保险；转易；转易书 'x"(OdM:[  
assurance of interest 权益的转易 a@qc?  
at 19XX price 按一九ＸＸ年价格计算 >{:hadUH  
at a discount 按赔价计算；按贴水价格计算；打折扣 dY~z6bT  
at a premium 按溢价计算；按升水价格计算 p)?6#~9$  
at call 通知付款；按通知 EEL3~H{
(  
at constant market price 按固定市价计算 S7PWP<9  
at constant price 按固定价格计算 sO6=w%l^  
at cost 按成本计算 =EA:fq  
at current market price 按当时市价计算；按现时市价计算 oo7}Hg>  
at current price 按当时价格计算；按现时价格计算 xY!ud)  
at factor cost 按要素成本计算；按生产要素成本计算 Nf3UVK8LtS  
at money-of-the-day price 按付款当日价格计算 4sn\UuKyL  
at or better 按指定或较佳价位〔买卖指令〕 6(4d3}F  
at par 按面值计算；平价 6Xm'^T  
at sight 见票即付 T:m" eD;  
at the close 按收市盘 CPRVSN0b{4  
at the opening 按开市盘 {$yju_[  
attestation 见证；见证条款 /"j3B\`?  
at-the-money option 平价期权 {)!>e  
attorney 受权人；受托代表人 +FqE fY4j  
attornment 新拥有人承认书 FN=WU< 5  
attributable profit 可归属利润 $GGaR x  
attributable share value 可归属股份价值 y*-_  
Auckland Stock Exchange 奥克兰证券交易所 3+h
3?  
auction 拍卖 'EXx'z;/#  
auctioneer 拍卖商 |b.xG_-s1  
audit 审计；核数 bP#!U'b"=  
Audit Commission 审计署 HBtk)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]- `wXi"  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ^ W?cuJ8  
audit review 帐目审查 3)\fZYu)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |ll
J%JhF  
audited account 审计帐目；经审计的帐目 s:"Sbml  
audited annual account 经审计的周年帐目 xSK#ovH2  
audited balance sheet 经审计的资产负债表 W [K.|8ho  
auditor 核数师；核数主任；审计师 Xw!\,"{s  
auditor's certificate 核数师证明书；审计师证明书 %%uE^nX>  
auditor's report 核数师报告；审计师报告 1d]F$>  
Aussie bond 澳元债券 \'*M }G  
austerity budget 紧缩预算 K SOD(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x6s|al  
Australia All Ordinaries Index 澳洲所有普通股票指数 <]LljTm`i  
Australian Dollar [AUD] 澳元 $Emu*'  
Australian Options Market 澳大利亚期权市场 SFDTHvXu#_  
Australian Securities Commission 澳洲证券事务监察委员会 Q zaD\^OF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z
"UC$  
Australian Stock Exchange 澳大利亚证券交易所 }P fAf  
Austrian Schilling [ATS] 奥地利先令 A&
~fw^HM  
authentication 认证；鉴证 TxP+?1t  
authority to purchase 委托购买证；委购书 W_Y8)KxG:L  
authorization 认可；核准；授权；授权书 :Q3pP"H,}  
authorization by direction 指示授权 #m{*]mY@  
authorization by instruction 指令授权 <TRhnz  
authorization by warrant 令状授权 5j1d=h  
authorization of unit trust 单位信托的认可 uy3<2L#.  
authorized agent 指定代理人 wAprksZL#  
authorized capital 法定资本 R54
[U  
authorized clerk 出市员 tULGfvp  
authorized dealer 认可交易商 bP9ly9FH  
authorized financial institution 认可财务机构 @3O)#r}\  
authorized fund 认可基金 `!HD. E[2c  
authorized fund house 获授权的基金公司；认可基金公司 tn5  
authorized institution 认可机构 o"
,8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d)YlD]I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3 J04 $cD  
authorized insurer 获授权保险人；获认可承保人 }:ZA)  
authorized investment 特准投资项目 7D#y  
authorized person 获授权人 iT4*~(p 3  
authorized representative 获授权代表 Ytlzn%  
authorized share capital 法定股本 3$k#bC  
automated quotation system 自动报价系统 e;6KxvX~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] SE]5cJ'>  
自动交易系统〔香港期货交易所有限公司〕 chE!,gik  
automatic adjustment mechanism 自动调整机制 hb5K"9Y  
automatic adjustment system 自动调整系统 ;J5z  
Automatic Clearing House 自动票据交换所 P)=.Du)  
automatic exchange rates accumulation system 自动化汇率累集系统 @9gZH_ur>E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^}d]O(  
automatic teller machine [ATM] 自动柜员机 P6 OnE18n  
autopay 自动转帐 JF
4A  
available assets 可用资产 RQx8Du<  
available fiscal reserve 现存财政储备 n_e'n|T  
available profit 可用利润 ?W'p&(;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3N+lWuE}K  
average 平均；平均数；海损 cj8cV|8@  
average basic salary 平均基本薪金 m,E$KHt (  
average consumer expenditure 平均消费开支；一般消费开支 +JU, ^A#X  
average cost 平均成本 .9qK88fUR  
average cost of land production 增辟土地平均成本 lZ\8W^  
average daily turnover 平均每日成交额 S1
3cQ?4  
average daily wage rate 平均每日工资率 GrL{q;IO  
average expenditure pattern 平均开支模式 XWp8[Cxs  
average growth rate 平均增长率 Iv6 q(c  
average net fixed assets 固定资产平均净值 {q?&h'#y  
average of relatives 相对价格平均数 EMW6'  
average price 平均价格 KeQcL4<  
average propensity to consume 平均消费倾向；一般消费倾向 @yaFN>w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 JF
.Lo;  
average rate 平均率 ?0VR2Yb${b  
average revenue 平均收入；平均收益 my.EvN  
average stock 平均库存；平均存货 C8}:z\A_@Z  
average yearly rent 平均年租 WVbrbs4  
avoidance of double taxation 避免双重课税 NXY jb(4:  
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 Wy}I"q[~So  
|^pev2g  
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