一些有用的会计术语(也不知道发的地方对不对)A

A: :ux`*,zh  
A share Ａ股；甲类股份 ?da3Azp  
abatement of tax 减税；减扣免税额 IpxjP\  
ABN AMRO Bank N.V. 荷兰银行 kZNZ?A<D  
above-the-line expenditure 线上项目支出；经常预算支出 b&1@rE-  
above-the-line receipt 线上项目收入；经常预算收入 S)%x22sqf  
ABSA Asia Limited 南非联合亚洲有限公司 D~:fn|/Brp  
absolute change 绝对数值变更 s-B\8&^C  
absolute expenditure 实际开支 Xc^~|%+  
absolute guideline figure 绝对准则数字
8h97~$7)  
absolute interest 绝对权益 Jk*MxlA.b  
absolute order of discharge 绝对破产解除令 G
w[&P%  
absolute profit margin 绝对利润幅度 U9w*x/Swb  
absolute value 实值；绝对值 |sh U  
absolutely vested interest 绝对既得权益 3[rB:cE/  
absorbed cost 已吸收成本；已分摊成本 [6|vx},N  
absorption 吸收；分摊；合并 85mQH
Z8aR  
absorption rate 吸收率；摊配率；分摊率 j^.P=;  
ACB Finance Limited 亚洲商业财务有限公司 %`'VXR?`h=  
acceptable form of reciprocity 合理的互惠条件 RAC-;~$WB  
acceptable rate 适当利率；适当汇率 ./d (@@  
acceptance agreement 承兑协议 ?x@khzk  
acceptance for honour 参加承兑 XvdhPOMy  
acceptor 承兑人；接受人；受票人 +,lD_{}_  
acceptor for honour 参加承兑人 jYkx]J%S  
accident insurance 意外保险 D }\`5L<  
Accident Insurance Association of Hong Kong 香港意外保险公会 v6:DA#0  
accident insurance scheme 意外保险计划 fVM%.`  
accident year basis 意外年度基准 MYDSkW  
accommodation 通融；贷款 !NCT) #G`  
accommodation bill 通融票据；空头票据 C6n
4OU  
accommodation party 汇票代发人 LjH];=R  
account balance 帐户余额；帐户结余 nCrNZ&P  
account book 帐簿 Mw~?@Sq  
account collected in advance 预收款项 ;IT^SHym  
account current book 往来帐簿 zP9!fA  
account of after-acquired property 事后取得的财产报告 zkMQ=,[  
account of defaulter 拖欠帐目 m"*:XfOL  
account payable 应付帐款 RY'y%6Z]ZO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R|suBF3  
account receivable 应收帐款 jhL
h~. 8  
account receivable report 应收帐款报表 D&shrKFx  
account statement 结单；帐单；会计财务报表 zin,yJ  
account title 帐户名称；会计科目 61'7b`:(hi  
accountant's report 会计师报告 OjN]mp-q  
Accountant's Report Rules 会计师报告规则 !4E:IM63  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <7GK *I  
Accounting Arrangements 《会计安排》 jK=[   
accounting basis 会计基础 {x8`gP\H  
accounting by Official Receiver 破产管理署署长呈交的帐目 XP7A.I#q0  
Accounting Circular 《会计通告》 0\+Qi?&  
accounting class 会计类别 ? _W*7<  
accounting date 记帐日期；会计结算日期 z+b~#f3  
accounting for money 款项核算 J: LSGj
;R  
Accounting Officer 会计主任 i"'k|TGW^  
accounting period 会计报告期；会计期 Xk2  75Y  
accounting policy 会计政策；会计方针 L!5f*  
accounting practice 会计惯例 PT;$@q8  
accounting principle 会计准则 GYYro&aq{  
accounting record 会计记录 &l Q j?]  
accounting report 会计报告 V/Q6v YX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /a q%l]hQ@  
Accounting Society of China 中国会计学会 z,9qAts?mh  
accounting statement 会计报表 &[YG\8sxWa  
accounting system 会计制度；会计系统 gvC2\k{  
accounting transaction 会计事项；帐务交易 B;m18LDu  
accounting treatment 会计处理 a5'QL(IX  
accounting year 会计年度 "rXGXQu  
accretion 增值；添加 _VlNZ/V  
accrual 应计项目；应累算数目 bYtF#Y  
accrual basis 应计制；权责发生制 \o^+'4hq<5  
accrual basis accounting 应计制会计；权责发生制会计 %;<FfS  
accrue 应累算；应计 r#XDgZtI  
accrued benefit 应累算利益 & zG=  
accrued charges 应计费用 )"1D-Bc\Q  
accrued cumulative preference share dividend 应累算的累积优先股股息 R9W(MLe58  
accrued expenses 应累算费用 en  
accrued interest payable 应付利息；应计未付利息 $OT:J  
accrued interest receivable 应收利息；应计未收利息 H.9J}k1S  
accrued right 累算权益 bfJDF(=h  
accruing profit 应累算的利润 -l\@50,D  
accumulated fiscal reserve 累积财政储备 zme:U![  
accumulated profit 累积利润；滚存溢利 ESO(~X+  
accumulated reserve 累积储备 B0Z@ Cf  
accumulation of surplus income 累积收益盈余 #U1soZ7  
acquired assets 既得资产 MwuH.# Ez  
acquisition 收购；购置；取得 HV sIbQS  
acquisition cost 购置成本 j.z#fU  
acquisition expenses 购置费用 -X=f+4j  
acquisition of 100% interest 收购全部股权 Dx
Yu   
acquisition of control 取得控制权 WV8<gx`Q  
acquisition of fixed assets 购置固定资产 @ +7'0[y?  
acquisition of shell “买壳” |!}$V  
acquisition price 收购价 ~7ArH
9k.  
act of God 天灾 xH=&={  
acting partner 执事合伙人 >$?Z&7Lv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L+,{*Uj[;  
active partner 积极参与的合伙人 WMg#
pLc#  
active trading 交投活跃 [)*fN|Hy  
actual circulation 实际流通 {>z.y1  
actual cost 实际成本 4QDW}5xB  
actual expenditure 实际开支；实际支出 f5G17: Q  
actual income 实际入息；实际收入；实际收益 F :u}7t>  
actual market 现货市场 qg>i8V  
actual price 现货价；实际价格 lj[Bd >  
actual profit 实际利润 53L)+\7w  
actual quotation 实盘；实际价位；实际报价 +|}~6`  
actual year basis 按实际年度计算 #*9*[Xbi  
actuals 实货 K9*K
4'#R  
actuarial investigation 精算调查 Kg.E~  
actuarial principle 精算原则 !{4p+peqJV  
actuarial report 精算师报告 snyx$Qx(  
Actuarial Society of Hong Kong 香港精算学会 cZwQ{9>  
actuarial valuation 精算师估值 D^A_0@  
actuary 精算师 ZFRKh:|  
ad referendum agreement 暂定协议；有待覆核的协定 WaHTzIa[  
ad valorem duty 从价税；按值征税 i{`>!)U  
ad valorem duty system 从价税制 mU3UQ j  
ad valorem fee 从价费 
2Two|E  
ad valorem tariff 从价关税 %(NRH?  
additional allowance 额外免税额 6@T_1  
additional amount for unexpired risk 未过期风险的额外款额 BjB2YO& /  
additional assessable profit 补加应评税利润
;w1h)  
additional assessment 补加评税 S4|)N,#  
additional commitment 额外承担 [iDa6mcth  
additional commitment vote 额外承担拨款 iBZ+gsSP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )N}xKw|  
additional dependent parent allowance 供养父母额外免税额 PKwx)! Rz  
additional provision 额外拨款 Kkd7D_bZ*  
additional stamp duty 附加印花税 ]-R8W/fDn  
additional tax 补加税罚款；补加税款 .D7\Hao  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 I($u L@$  
adjudged bankrupt 被裁定破产 lFB Ka ,6  
adjudicated bankrupt 裁定破产人 Qc3!FW<26  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !0w'S>e  
adjudication of bankruptcy 裁定破产；宣告破产 9)=as/o  
adjudication of insolvency 裁定无力偿还债务 d>(dSKx  
adjusted actual 经调整的实数；调整后的实数 eo@:@O+bm  
adjusted current assets 经调整的流动资产；调整后的流动资产 /knt5  
adjusted figure 经调整的数字；调整后的数额 xUG|@xIwc  
adjusted liabilities 经调整的负债；调整后的负债 =U^B,q  
adjusted loss 经调整的亏损；调整后的亏损 A$-{WN.W  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值  Pg`^EJ+  
adjusted profit 经调整的利润；调整后的利润 EqOB 0\  
adjusted surplus 经调整的盈余额；调整后的盈余额 t rHj7Nw  
adjusted value 经调整的价值；调整后的价值 i1/FNem  
adjustment 调整；修订；理算〔保险〕 K
46mE   
adjustment centre 调剂中心 QJv,@@mu  
adjustment lag 调整过程的时间差距；调整时差 NoPM!.RU{  
adjustment mechanism 调整机制 ^c=@2#^\  
adjustment of loss 亏损调整 p>MX}^6  
adjustment process 调整过程；调整程序 !D  
adjustment range 调整幅度 'dx4L }d  
administered exchange rate 受管制汇率 H\O|Y@uVr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ok7DI  
administration expenses 行政费用 V-jo2+Y5=  
administration fee 手续费；行政费 pHWol!  
administration in bankruptcy 破产管理 VB[R!S
=  
administration order 遗产管理令 *{C)o0D  
administrator 管理人；遗产管理人 Q,s,EooIx  
administrator of the estate 遗产管理人 :}E*u^v K  
admission of debt 债项承认书 QJ$]~)w?H  
admission of proof 接纳债权证明 MY0Wr%@#0  
advance 放贷款项；垫付款项；预支款项；预付款项 KYlWV<sR  
advance account 暂支帐目；预付款帐户 5uu{f&?u)  
advance compensation 预付补偿金 ag] nVE/  
advance from shareholder 股东垫款  R
 z[-  
advance pending reimbursement 预支以待日后付还 ~M <4HC  
advanced economy 先进经济体系 7C&
`i}/t  
advancement 预付；预付财产 !Dz:6r  
advances warrant 垫款令 ;aD_^XY  
advancing 贷出 0m?ul%=  
adverse balance 逆差 -,Q<*)q{  
adverse exchange 逆汇 YpuA,r;"  
advertisement addressed to shareholders 在报章刊登的致股东通告 1pcSfN:"1  
advice for collection 托收通知书 3lKIEPf6r  
advice of drawing 提款通知书；汇票通知书 ~)()PO  
advice of payment 付款通知 )hn,rmn (P  
Advisory Committee [Securities and Futures Commission] !'+t)h9^  
谘询委员会〔证券及期货事务监察委员会〕 }3+q}_3  
Advisory Committee on Diversification 经济多元化谘询委员会 d`^@/1tO  
affidavit 誓章；遗产申报誓章 smWA~Aq  
affidavit of no receipt 述明无收款的誓章 hI?<F^b  
affiliate 联号；联营公司；附属公司 {a>)VZw_#  
affiliated company 附属公司；联号；联营公司 6_9w1 ,WE  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ad]r )d{  
affordability 负担能力 0}aJCJ9sx=  
African Development Bank [AfDB] 非洲开发银行 IPJs$PtKok  
after-acquired property 事后取得的财产 Cu!4ha.e`  
after-hours dealing 市后交易 J H$  
after-tax profit 税后盈利；税后利润；税后溢利 5m_@s?P[  
agency agreement 代理协议 oE5+   
agency expenses 代理机构的开支 +[*UC"  
agency fee 代理费 }p "HD R>  
Agency Law 《代理法》 h; {?z  
agent 代理人；承销人 2*Gl|@~N  
agent of company 公司代理人 (spX3n%p  
agent's fee 代理人费；经纪费 XLM 9+L  
aggregate 总计；总数；总体数字 ;&[0 h)  
aggregate amount 总款额；总额 "b2Mk-qP  
aggregate assets and liabilities 总体资产与负债 ytJ |jgp'  
aggregate at constant price 按固定价格计算的总体数字 Qy15TJ  
aggregate demand 总需求 q/]tJ{FI  
aggregate gross position 总持仓量 -"(e*&TJ#  
aggregate limit 总限额 FxD
"z3D  
aggregate of salaries tax 合计薪俸税 z.{yVQE  
aggregate performance 总体表现；总体业绩 uZ OUp8QQ  
aggregate supply 总体供应 pKp#4Js  
aggregate surplus 总盈余 L5U>`lx6$  
aggregate total 整体总额 QO|ODW+D  
aggregate value 总值；合计价值 <01MXT-  
aggregated basis 合计基准 az`5{hK  
aggregated net chargeable income 合计应课税入息实额 15SIZ:Q  
aggregation 合并计算；合计；总和 w$2-t  
aggregation of incomes of husband and wife 夫妇入息合并计算 \2~.r/`1  
aggregation of property 财产的总和 's*UU:
R  
agio 差价；贴水 DNL TJrN  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _&yQW&vH#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QAu^]1;  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 D:){T>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment HLk/C[`u,  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 O  89BN6p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment dU+1@_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,(lD5iN  
agreement for a settlement 授产协议 Q}I.UG_  
agreement for assignment 转让协议 K)^.96{/@  
agreement for sale 售卖协议；买卖协议 H#6J7\xcS  
agreement for sale and purchase 买卖协议 !n !~Bw  
agreement for the payment of interest 支付利息协议 smk0*m4  
agreement for the repayment of money 还款协议 Ot v{#bB$  
agreement of reinsurance 再保险协议 23Eg|Xk  
Agricultural Bank of China 中国农业银行 >O~xu^N?  
air passenger departure tax 飞机乘客离境税 -[+FVvS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 aIkxN&  
airport tax 机场税 d[ {=/~0  
alcohol duty 酒精税 xXLKL6F(\  
alienation 让与；让渡；转让 $BNn1C8[  
alimony 生活费；赡养费 cbS8~Xmj  
All Ordinaries Index [AOI] 所有普通股指数 }_u)3X.O  
all risks 全险；综合险 $KtMv +m"  
All Sales Record for Stock Market 《股票市场成交报告》 .t\Yv/|`  
Allied Capital Resources Limited 新联财务有限公司 igz&7U8gg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 r Cmqq/hZ  
allocation letter 拨款信件 ysvn*9h+&  
allocation of fund 分配款项；预留款项 >2N`l  
allocation of profit 利润分配；溢利分配 .llAiv  
allocation warrant 拨款令 rJZ-/]Xf!6  
allotment 分配；配股 [D/q%  
allotment notice 股份配售通知；配股通知 mz/KGZ5t  
allotment of shares 股份分配 |n]^gTJt  
allowable 可获宽免；免税的 n) `4*d$`  
allowable business loss 可扣除的营业亏损 6s>PZh  
allowable expenses 可扣税的支出 Qza[~6  
allowance 免税额；津贴；备抵；准备金 8B\,*JGY2  
allowance for debts 债项的免税额 _*&<hAZj  
allowance for depreciation by wear and tear 耗损折旧免税额 qB"y'UW8  
allowance for funeral expenses 殡殓费的免税额 i"_JF-IbN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r\L:JTZ$  
allowance for repairs and outgoings 修葺及支出方面的免税额 GVFD_;j'  
allowance to debtor 给债务人的津贴 bx`(d
@  
alteration of capital 资本更改 W*VQ"CW{^]  
alternate trustee 候补受托人 >N44&W  
amalgamation 合并 ? BBDk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8
vnU!r  
ambit of charges 征税范围；收费范围 VRMlr.T+  
amended valuation 经修订的估值 WqwD"WX+w  
American Commodities Exchange 美国商品交易所 M}us^t*  
American Express Bank Limited 美国运通银行 qOkw6jfluh  
American Stock Exchange 美国证券交易所 i"U3wt|A  
amortization 摊销 F5)Ta?3|"<  
amount due from banks 存放银行同业的款项 yp!Xwq#n  
amount due from banks abroad 存放海外银行同业的款项 ?p\'S w:  
amount due from holding companies 控股公司欠款 P`RM"'Om  
amount due from local banks 存放本港银行同业的款项 GAPZt4Z2  
amount due to banks 银行同业的存款 mo<g'|0  
amount due to banks abroad 海外银行同业的存款 7!Fu.Ps >  
amount due to holding companies 控股公司存款 R-Uj\M>  
amount due to local banks 本港银行同业的存款 v]vrD2L  
amount due to outport banks 外埠银行同业的存款 }p."7(  
amount for note issue 发行纸币的款额 {dCkiF  
amount of bond 担保契据的款额 ~d>O.*Q)  
amount of consideration 代价款额 %K?~$;Z.  
amount of contribution 供款数额 cjH ~H8  
amount of indebtedness 负债款额 ijC;"j/(  
amount of principal of the loan 贷款本金额 <w08p*?  
amount of rates chargeable 应征差饷数额 At.WBa3j%{  
amount of share capital 股本额 CYG'WFvZZ  
amount of sums assured 承保款额 >e8t  
amount of variation 变动幅度 @bS>XWI>  
amount of vote 拨款数额 ~H?RHYP~  
amount payable 应付款额 Cc9<ABv?  
amount receivable 应收款额 Bg;bBA!L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R%SsHu"
>  
analysis 分析 QZ h|6&yI  
ancillary risk 附属风险 Z<xSU?J  
annual account 周年帐目；周年帐目报表；年度决算；年结 .viA+V  
annual accounting date 年结日期 TlAY=JwW  
annual allowance 每年免税额；年积金；年度津贴；年津 H2rh$2  
annual balance 年度余额 cLJ|VD7  
annual disposable income 每年可动用收入 DR^mT$  
annual estimates 周年预算 H| IsjC
c  
annual fee 年费 @4hxGk=
 
annual general meeting 周年大会 7;c{lQOj}  
annual growth rate 年增率；每年增长率 ^8E/I]-  
annual long-term supplement 长期个案每年补助金 'X{7b <  
annual pensionable emolument 可供计算退休金的年薪 %p^C,B{7w  
annual report 年报 trM8p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3{~hRd  
annual return 周年报表；周年申报表；每年报税表格 nL@P{,J  
Annual Return Rules 《周年报表规则》 hg=\L5R  
annual review of consumer prices 每年消费物价回顾 ; N!K/[p=  
annual roll-forward basis 逐年延展方式 0jE,=<W0>  
annual salary 年薪 z_r W1?|  
annual statement 年度报表；年度决算表 %k1*&2"1#  
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 C$M^<z  
annuitant 年金受益人 '$l*FWOEal  
annuity 年金 21G]d  
annuity contract 年金合约 W:hR81ci  
annuity on human life 人寿年金 E$*I.i
_m  
antecedent debt 先前的债项 Q8T4_p[-o  
ante-dated cheque 倒填日期支票 \-
`L}$  
anticipated expenditure 预期开支 S ^2'O7uj  
anticipated net profit 预期纯利 d.2   
anticipated revenue 预期收入 o y}(  
anti-inflation measure 反通货膨胀措施 7{/qQGL  
anti-inflationary stance 反通货膨胀立场 x&8fmUS:@;  
apparent deficit 表面赤字 2.?:[1g!  
apparent financial solvency 表面偿债能力 UV@<55)K  
apparent partner 表面合伙人 TkmN.@w_C  
application for personal assessment 个人入息课税申请书 Za4 YD  
application of fund 资金应用 C n4|qX"&t  
application to release as liquidator and to destruct the books of accounts and documents U#@:"v|  
申请免除清盘人职务及毁灭帐簿与文件 Qy$8!(  
appointed actuary 委任精算师 >aN@)=h}  
appointed auditor 委任核数师；委任审计师 %[;<'s5e~  
appointed trustee 委任的受托人 < _c84,[V  
appointer 委任人 ]Cbht\Ag"  
apportioned pro rata 按比例分摊 +oe ~j\=  
apportionment 分配；分摊 {n #  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $F;$-2  
apportionment formula 分摊方程式 dID]{  
apportionment of estate duty 遗产税的分摊 sRt|G  
appraisal 估价；评估 P4Wd=Xoz6  
appreciable growth 可观增长 yu3EPT!~  
appreciable impact 显着影响 CK'Cf{S  
appreciable increase 可观增长 Ff%m.A8d,4  
appreciation 增值；升值 es&+5  
appreciation against other currencies 相对其他货币升值 l&U3jeW-o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eHd{'J<  
appreciation tax 增值税 [uZU p*.V  
appropriation 拨款；拨用；拨付 />.&  
appropriation account 拨款帐目 7u o4F=%  
Appropriation Bill 拨款法案 mpK|I|-  
appropriation-in-aid system 补助拨款办法 t[)z/[m  
approved assets 核准资产 x8tRa0-q  
approved basket stock 认可一篮子证券 )<IbQH|_  
approved budget 核准预算 =:o)+N
E  
approved charitable donation 认可慈善捐款 'HPw5 L  
approved charitable institution 认可慈善机构 #d(6q$IE  
approved currency 核准货币；认可货币 XlDVJx<&J  
approved estimates 核准预算 B~yD4^  
approved estimates of expenditure 核准开支预算 Qh?q0VKU^  
approved overseas insurer 核准海外保险人 C'*1
w  
approved overseas trust company 核准海外信托公司 #q(BR{A>t  
approved pooled investment fund 核准汇集投资基金 R*VZ=i  
approved provident fund scheme 认可公积金计划 7A3e-51>  
approved provision 核准拨款 (:M6*RV  
approved redeemable share 核准可赎回股份 \1ys2BX  
approved regional stock 认可地区性证券 At+on9&=  
approved retirement scheme 认可退休金计划 KDg!Y(m{  
approved subordinated loan 核准附属贷款 |'Ve75 W6u  
arbitrage 套戥；套汇；套利 FSc730rM  
arbitrageur 套戥者；套汇者 P^VV8Z>\&  
arbitrary amount 临时款项 HgduH:
:\#  
arrangement 措施；安排；协定 "c1vW<;  
arrears 欠款 %D e<H*  
arrears of pay 欠付薪酬 \'BKI;  
arrears of revenue 逾期未收税款；逾期未收的帐项 C@hnT<e  
articles of association 组织章程；组织细则；组织章程细则 "R4~ 8r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2Xe2%{  
ascertainment of profit 确定利润 d=N5cCqq  
"Asia Clear" “亚洲结算系统” u&2uQ-T0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [C P V5\2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =xai 7iM  
Asian Development Fund [ADF] 亚洲发展基金 U>ob)-tl  
Asian dollar bond 亚洲美元债券 h`&mW w  
Asian dollar market 亚洲美元市场 |VaXOdD`&  
Asian dollar rate 亚洲美元利率 "2Js[uf  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _aa3Qwx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !i#;P9K  
asked price 沽盘；喊价；索价；卖方报价 V@e0VV3yx%  
assessable income 应评税入息 /rKrnxw  
assessable loss 应评税亏损
vE6/B"b  
assessable profit 应评税利润 Vu;tU.  
assessable value 应评税值 &..'7  
assessed profit 估定利润 /ExnW >wT  
assessed value 经评估价值 `'+[Y;s_  
assessment 评税；评定；估价；评税单 z$%ntN#eNA  
assessment number 评税编号；估价编号 F RS@-P  
assessment of additional tax 补加税评税 H)t8d_^|j  
assessment of performance 业绩评估；实绩评价 vA(3H/)-  
Assessor 评税主任 &$< S1  
asset price bubbles 资产价格泡沫 mZMLDs:  
asset-backed securities 具资产保证的证券 j"}alS`-  
assets accretion 资产增值 AP/tBCeM  
assets and liabilities 资产与负债 wjKW 3  
assets betterment statement 资产递增表；资产改进表 ?%*Zgk!l7  
assets lending 实物放款；有抵押贷款 nVs0
$?}  
assets of the company passing on the death 死者去世时转移的公司资产 evu@uq  
assets pledged as security for liabilities 用作负债抵押的资产 c|96;=z~  
assets portfolio 资产投资组合 v<3i~a  
assets price 资产价格 &[23DrI8  
assets quality 资产质素 lq1pgM?Kf  
assets realization 资产变现 V..m2nQj  
assets refinancing arrangement 资产再集资安排 ^J@Y?CQl\  
assets securitization 资产证券化 [8O`VSV3  
assets situated outside Hong Kong 在香港以外地方的资产 vTP'\^;  
assets stripping 削减资产；拆卖资产 /$+ifiFT  
assets value 资产值 :+!hR4Z~\;  
assignee 承让人 CO5?UgA  
assignment 转让；转让书；转让契 'DRyOJnr  
assignment of interest 权益转让 O_KL#xo  
assignment of letters patent and trade mark 专利证书及商标转让 _oe2pL&  
assignment of property 物业转让；物业转让书 mw?,oiT,)  
assignment right 转让权 _g$6vx&  
assignor 转让人 {9_CH<$W%U  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4`!(M]u=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DQKhR sC  
associate member 附属会员 LD]XN'?"W  
associated body corporate 相联法人团体 gd/W8*NFR  
associated company 相联公司；联属公司 l,,5OZw  
associated corporation 相联法团 eX;"kO  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t6s#19g  
公认会计师公会〔英国〕 Y7!,s-v4W  
Association of Futures Exchange Brokers 香港期货经纪协会 ,v>P05  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =(.HO:#  
association of underwriters 承保人组织 wArNWBM  
assumption of control 接管 E]_sl/`{od  
assurance 担保；保险；转易；转易书 
5Lm ?  
assurance of interest 权益的转易 >|uZIcs 6  
at 19XX price 按一九ＸＸ年价格计算 m|=/|Hm  
at a discount 按赔价计算；按贴水价格计算；打折扣 el-%#0
  
at a premium 按溢价计算；按升水价格计算 XZIj' a0d  
at call 通知付款；按通知 y*|"!FK  
at constant market price 按固定市价计算 Be0P[v  
at constant price 按固定价格计算 =,,!a/U  
at cost 按成本计算 WAkKbqJV  
at current market price 按当时市价计算；按现时市价计算 mA3C)V  
at current price 按当时价格计算；按现时价格计算 S%g`X  
at factor cost 按要素成本计算；按生产要素成本计算 '0/t|V<  
at money-of-the-day price 按付款当日价格计算 8[2^`g  
at or better 按指定或较佳价位〔买卖指令〕 5 EDGl  
at par 按面值计算；平价 *.W![%Be  
at sight 见票即付 sq&$  
at the close 按收市盘 7lf* vqG  
at the opening 按开市盘 gnx!_H\h<  
attestation 见证；见证条款 vY}/CBmg  
at-the-money option 平价期权 AGS?<6W-  
attorney 受权人；受托代表人 Hco[p+  
attornment 新拥有人承认书 M(I 2M  
attributable profit 可归属利润 g2w0#-  
attributable share value 可归属股份价值 b@z/6y!  
Auckland Stock Exchange 奥克兰证券交易所 hPD2/M  
auction 拍卖 dhsQfWg#}  
auctioneer 拍卖商 }3=]1jH6  
audit 审计；核数 ),dXaP[  
Audit Commission 审计署 R279=sO,J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] d,+d8X  
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〕 >g8Tl`P,iN  
audit review 帐目审查 *%\z#Bje@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |BF4F5wC?  
audited account 审计帐目；经审计的帐目 D{ @x  
audited annual account 经审计的周年帐目 F.
^1|+96  
audited balance sheet 经审计的资产负债表 >$?$&+e}  
auditor 核数师；核数主任；审计师 5?%(j!p5  
auditor's certificate 核数师证明书；审计师证明书 iI&J_Y{1a_  
auditor's report 核数师报告；审计师报告 /nGsl<  
Aussie bond 澳元债券 hJ+>Xm@@!  
austerity budget 紧缩预算 yH@W6'.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 lUUeM\  
Australia All Ordinaries Index 澳洲所有普通股票指数 >/ W:*^g)  
Australian Dollar [AUD] 澳元 0rjx
WPc  
Australian Options Market 澳大利亚期权市场 7L? ~;;L$  
Australian Securities Commission 澳洲证券事务监察委员会 {b=]JPE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 DY0G;L3  
Australian Stock Exchange 澳大利亚证券交易所 zF3fpEKe  
Austrian Schilling [ATS] 奥地利先令 |jO&qT]{  
authentication 认证；鉴证 OUS@)Tyh  
authority to purchase 委托购买证；委购书 zD7\Gv  
authorization 认可；核准；授权；授权书 g}P.ksM  
authorization by direction 指示授权 ;r"YZs&Xd  
authorization by instruction 指令授权 ^szCf|SM  
authorization by warrant 令状授权 :TX!lbCq  
authorization of unit trust 单位信托的认可 .)ZK42Qd  
authorized agent 指定代理人 O: :X$O7  
authorized capital 法定资本 e>z3\4  
authorized clerk 出市员 j<Lj1P3  
authorized dealer 认可交易商 rRly0H  
authorized financial institution 认可财务机构 wh[XJ_xY  
authorized fund 认可基金 11Pm lzy  
authorized fund house 获授权的基金公司；认可基金公司 ]'EtLFv)  
authorized institution 认可机构 4{[Df$'e>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 jf~/x>Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ' DCrSa>  
authorized insurer 获授权保险人；获认可承保人 Qpe&_.&RE  
authorized investment 特准投资项目 t' o:aI  
authorized person 获授权人 E5/-?(N  
authorized representative 获授权代表 M(0:>G  
authorized share capital 法定股本 Z Z\,iT  
automated quotation system 自动报价系统 I+kDx=T!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %q`_vtUT  
自动交易系统〔香港期货交易所有限公司〕 NoV)}fX$X8  
automatic adjustment mechanism 自动调整机制 BD\xUjd?)Q  
automatic adjustment system 自动调整系统 TmvI+AY/  
Automatic Clearing House 自动票据交换所 sas;<yh  
automatic exchange rates accumulation system 自动化汇率累集系统 - b:&ACY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B9&"/tT  
automatic teller machine [ATM] 自动柜员机 ~?H _?}e  
autopay 自动转帐 $*\[I{Zau}  
available assets 可用资产 jyb/aov  
available fiscal reserve 现存财政储备 )F8G q,  
available profit 可用利润 WIa4!\Ky!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \|L ~#{a  
average 平均；平均数；海损 vxzh|uF  
average basic salary 平均基本薪金 TG=) KS  
average consumer expenditure 平均消费开支；一般消费开支 `lRZQ:27X  
average cost 平均成本 ^%VMp>s
 
average cost of land production 增辟土地平均成本 *[) b}?  
average daily turnover 平均每日成交额 {AoH  
average daily wage rate 平均每日工资率 ;*{y!pgb  
average expenditure pattern 平均开支模式 n? e&I>1W  
average growth rate 平均增长率 :-fCyF)EI  
average net fixed assets 固定资产平均净值 w[S2
]<  
average of relatives 相对价格平均数 kid3@  
average price 平均价格  Cdin"  
average propensity to consume 平均消费倾向；一般消费倾向 N2 wBH+3w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "M3R}<Vt  
average rate 平均率 uosFpa  
average revenue 平均收入；平均收益 \25Rq/&w  
average stock 平均库存；平均存货 T<=Ci?C v  
average yearly rent 平均年租 )+'FTz` c  
avoidance of double taxation 避免双重课税 d OQU#5  
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 'vq-~y5^#  

s5F,*<  
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