一些有用的会计术语(也不知道发的地方对不对)A

A: \nOV2(FAT  
A share Ａ股；甲类股份 _`Kh8G {e  
abatement of tax 减税；减扣免税额 W=2.0QmW  
ABN AMRO Bank N.V. 荷兰银行 IF>v -Z  
above-the-line expenditure 线上项目支出；经常预算支出 ?Zv5iI  
above-the-line receipt 线上项目收入；经常预算收入 &/
EZn xl  
ABSA Asia Limited 南非联合亚洲有限公司 akw:3+`  
absolute change 绝对数值变更 \yymp70w  
absolute expenditure 实际开支 a:|]F|  
absolute guideline figure 绝对准则数字 b c .Vy  
absolute interest 绝对权益 CWs;1`aP  
absolute order of discharge 绝对破产解除令 :xq^T  
absolute profit margin 绝对利润幅度 9^SrOW6~  
absolute value 实值；绝对值 W(ZEqH2  
absolutely vested interest 绝对既得权益 pnz@;+f  
absorbed cost 已吸收成本；已分摊成本 #O^zA`D   
absorption 吸收；分摊；合并 .f!'>_  
absorption rate 吸收率；摊配率；分摊率 3sBWtz  
ACB Finance Limited 亚洲商业财务有限公司 ^?%ThPo_  
acceptable form of reciprocity 合理的互惠条件 <
\:*cET3  
acceptable rate 适当利率；适当汇率 ve#[LBOC8  
acceptance agreement 承兑协议 nb5%a  
acceptance for honour 参加承兑 rGH7S!\AM  
acceptor 承兑人；接受人；受票人 F`Vp   
acceptor for honour 参加承兑人 0wBr_b!  
accident insurance 意外保险 zh !/24p9  
Accident Insurance Association of Hong Kong 香港意外保险公会 JmF`5  
accident insurance scheme 意外保险计划 J!rZskd  
accident year basis 意外年度基准 @TKQ_7BcB  
accommodation 通融；贷款 7({.kD6  
accommodation bill 通融票据；空头票据 $o\Uq  
accommodation party 汇票代发人 ^<yM0'0t  
account balance 帐户余额；帐户结余 y^p%/p%  
account book 帐簿 @Ng q+uXm  
account collected in advance 预收款项 j@Us7Q)A(  
account current book 往来帐簿 nkkGJV!  
account of after-acquired property 事后取得的财产报告 suj}A  
account of defaulter 拖欠帐目 GmGq69]J*  
account payable 应付帐款 n;b9f|&z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0g#?'sD  
account receivable 应收帐款 QqY42
hR  
account receivable report 应收帐款报表 /7*qaG  
account statement 结单；帐单；会计财务报表 [0+5 Gx  
account title 帐户名称；会计科目 h^9Ne/s~  
accountant's report 会计师报告 8/34{2048  
Accountant's Report Rules 会计师报告规则 nDC5/xB  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gp'n'K]  
Accounting Arrangements 《会计安排》 gvZLW!={  
accounting basis 会计基础 Us9$,(3  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,@gDY9Q3r/  
Accounting Circular 《会计通告》 9.goO|~B~  
accounting class 会计类别 OQX ek@~2  
accounting date 记帐日期；会计结算日期 ;+qP
V7Z  
accounting for money 款项核算 Pb D|7IM  
Accounting Officer 会计主任 I^A01\p  
accounting period 会计报告期；会计期 ;rta#pRn  
accounting policy 会计政策；会计方针 FHH2  
accounting practice 会计惯例 = &aD!nTx  
accounting principle 会计准则 [TV"mA  
accounting record 会计记录 }\ui}\  
accounting report 会计报告 5Q72.4HH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :kI x?cc  
Accounting Society of China 中国会计学会 .uagD[${  
accounting statement 会计报表 }Lwj~{  
accounting system 会计制度；会计系统 **YNR:#Y  
accounting transaction 会计事项；帐务交易 RZE:WE;5  
accounting treatment 会计处理 Ah2XwFg?  
accounting year 会计年度 @p2dXJeR<  
accretion 增值；添加 =09j1:''<d  
accrual 应计项目；应累算数目 p|
%Y\!  
accrual basis 应计制；权责发生制 7e#|=e *I!  
accrual basis accounting 应计制会计；权责发生制会计 {_MU0=7c\  
accrue 应累算；应计 z
T+yZA.L  
accrued benefit 应累算利益 cfe[6N  
accrued charges 应计费用 skP_us~  
accrued cumulative preference share dividend 应累算的累积优先股股息 1J*wW# e  
accrued expenses 应累算费用 W%Zyt:H`  
accrued interest payable 应付利息；应计未付利息 Zk;;~ESOU  
accrued interest receivable 应收利息；应计未收利息 kk5i{.?[  
accrued right 累算权益 J&:0ytG  
accruing profit 应累算的利润 +TX p;6pA  
accumulated fiscal reserve 累积财政储备 ;1OTK6  
accumulated profit 累积利润；滚存溢利 N
tOR/
*  
accumulated reserve 累积储备 Mw5!9@Fc7  
accumulation of surplus income 累积收益盈余 "AVj]jR  
acquired assets 既得资产 k~?}z.g(  
acquisition 收购；购置；取得 v <Ze$^e&  
acquisition cost 购置成本 ?R{?
Qv  
acquisition expenses 购置费用 0_y%Qj^e  
acquisition of 100% interest 收购全部股权 a m 
zw  
acquisition of control 取得控制权 o_*|`E  
acquisition of fixed assets 购置固定资产 Q}.y"|^  
acquisition of shell “买壳” |)JoxqR  
acquisition price 收购价 O-2H!58$)  
act of God 天灾 ^9b `;}).  
acting partner 执事合伙人 L,
4^Of  
active market 买卖活跃的市场；交投畅旺的市场；旺市 n_ez6{  
active partner 积极参与的合伙人 GRV9s9^  
active trading 交投活跃 j1iC1=`ZM  
actual circulation 实际流通 Q6W)rJ[|  
actual cost 实际成本 D3lYy>~d5;  
actual expenditure 实际开支；实际支出 80]TKf>  
actual income 实际入息；实际收入；实际收益 ];2eIe   
actual market 现货市场 r
qh,BkQ0t  
actual price 现货价；实际价格 QBn>@jq  
actual profit 实际利润 &{=~)>h  
actual quotation 实盘；实际价位；实际报价 Tk2kis(n  
actual year basis 按实际年度计算 m[7:p{  
actuals 实货 Zz&i0r  
actuarial investigation 精算调查 &s;%(c04A  
actuarial principle 精算原则 pn7 :")Zx  
actuarial report 精算师报告 < 5_Ys  
Actuarial Society of Hong Kong 香港精算学会 9FLn7Y  
actuarial valuation 精算师估值 uN(~JPAw5  
actuary 精算师 v!U#C[a^  
ad referendum agreement 暂定协议；有待覆核的协定 f8^58]wx0  
ad valorem duty 从价税；按值征税 TgB;R5  
ad valorem duty system 从价税制 PrKlwhi#  
ad valorem fee 从价费 /#se>4]  
ad valorem tariff 从价关税 NU(/Yit  
additional allowance 额外免税额 h{xERIV1u  
additional amount for unexpired risk 未过期风险的额外款额 )Z%+~n3o'  
additional assessable profit 补加应评税利润 ipp_?5TL  
additional assessment 补加评税 hCvn(f  
additional commitment 额外承担 yK7>^p}V  
additional commitment vote 额外承担拨款 _TXV{<E6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 omA*XXUx=8  
additional dependent parent allowance 供养父母额外免税额 `U3  
additional provision 额外拨款 G\p; bUF  
additional stamp duty 附加印花税 CzEn_ZMb  
additional tax 补加税罚款；补加税款 t3>rf3v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7h0'R k  
adjudged bankrupt 被裁定破产 G([vy#p  
adjudicated bankrupt 裁定破产人 @!'H'GvA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #Fd([Zx#.  
adjudication of bankruptcy 裁定破产；宣告破产 bg*{1^  
adjudication of insolvency 裁定无力偿还债务 (Sv%-8?gs  
adjusted actual 经调整的实数；调整后的实数 -d3y!|\>a  
adjusted current assets 经调整的流动资产；调整后的流动资产 FVmg&[ .  
adjusted figure 经调整的数字；调整后的数额 C|J1x4sb@  
adjusted liabilities 经调整的负债；调整后的负债 85{vz|(':  
adjusted loss 经调整的亏损；调整后的亏损 h*9o_  
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 .>'Z9.Xnk  
adjusted profit 经调整的利润；调整后的利润 9h(hx7]  
adjusted surplus 经调整的盈余额；调整后的盈余额 dJ^`9W  
adjusted value 经调整的价值；调整后的价值 G0Eq}MyF  
adjustment 调整；修订；理算〔保险〕 YcV~S#b  
adjustment centre 调剂中心 h^*{chm]  
adjustment lag 调整过程的时间差距；调整时差 k0IU~y%  
adjustment mechanism 调整机制 `~]ReJ!X%  
adjustment of loss 亏损调整 fx-*')  
adjustment process 调整过程；调整程序 oCYD@S>h  
adjustment range 调整幅度  :Y
3?,  
administered exchange rate 受管制汇率 m'B6qy!}6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 K)@}Ok"#\4  
administration expenses 行政费用 WLl9>v^1  
administration fee 手续费；行政费 j1
kc&(  
administration in bankruptcy 破产管理 !~l%6Z5  
administration order 遗产管理令 zNf5OItx  
administrator 管理人；遗产管理人 UIj/Id  
administrator of the estate 遗产管理人 %$xFnGb  
admission of debt 债项承认书 6 {Z\cwP)c  
admission of proof 接纳债权证明 x+e _pb   
advance 放贷款项；垫付款项；预支款项；预付款项 :GYv9OG  
advance account 暂支帐目；预付款帐户 s-V$N  
advance compensation 预付补偿金 ,AM-cwwT:u  
advance from shareholder 股东垫款 lpUtNy  
advance pending reimbursement 预支以待日后付还 P.B'Gh#^  
advanced economy 先进经济体系 %p60pn[(  
advancement 预付；预付财产 1F,_L}=o1s  
advances warrant 垫款令 y21uvp'  
advancing 贷出 &zcjU+n  
adverse balance 逆差 Sh6Cw4 R  
adverse exchange 逆汇 <6~;-ZQY  
advertisement addressed to shareholders 在报章刊登的致股东通告 \pGO}{3e*  
advice for collection 托收通知书 Z5[:Zf?h7J  
advice of drawing 提款通知书；汇票通知书 sK?-@  
advice of payment 付款通知 j2M(W/_
 
Advisory Committee [Securities and Futures Commission] U9 *2< c  
谘询委员会〔证券及期货事务监察委员会〕 Ohag%<1#  
Advisory Committee on Diversification 经济多元化谘询委员会 #Vigu,zY  
affidavit 誓章；遗产申报誓章 y}HC\A77uD  
affidavit of no receipt 述明无收款的誓章 KgWT&^t  
affiliate 联号；联营公司；附属公司 p ri{vveN@  
affiliated company 附属公司；联号；联营公司 =3C)sz}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 V^+:U>$w  
affordability 负担能力 'e64%t  
African Development Bank [AfDB] 非洲开发银行 oLMi vy4  
after-acquired property 事后取得的财产 CWQ2iu<_0  
after-hours dealing 市后交易 m5aaY  
after-tax profit 税后盈利；税后利润；税后溢利 ?\M6P?tpo&  
agency agreement 代理协议 zpqNmxmF  
agency expenses 代理机构的开支 Fd&!-`T?  
agency fee 代理费 PZJ 4:h  
Agency Law 《代理法》 F:S>\wG,  
agent 代理人；承销人 ]Hy PJ  
agent of company 公司代理人 ]/Qy1,  
agent's fee 代理人费；经纪费 MwqT`;lb  
aggregate 总计；总数；总体数字 veg!mY2&  
aggregate amount 总款额；总额 /$,=>  
aggregate assets and liabilities 总体资产与负债 Z<<gz[$+p  
aggregate at constant price 按固定价格计算的总体数字 1T,PC?vr{  
aggregate demand 总需求 by[i"!RCu  
aggregate gross position 总持仓量 i%4k5[f.:  
aggregate limit 总限额 i(iP}:3  
aggregate of salaries tax 合计薪俸税 ?(8%S
PRk  
aggregate performance 总体表现；总体业绩 y?#J`o- O  
aggregate supply 总体供应 B!ibE<7,  
aggregate surplus 总盈余 (x0*(*A}  
aggregate total 整体总额 lkg*AAR?'  
aggregate value 总值；合计价值 Z[S+L"0  
aggregated basis 合计基准 hyfnIb@~}  
aggregated net chargeable income 合计应课税入息实额  r;X0B  
aggregation 合并计算；合计；总和 8{]Gh 0+  
aggregation of incomes of husband and wife 夫妇入息合并计算 *;E+9^:V  
aggregation of property 财产的总和 \N , '+  
agio 差价；贴水 8Vhck-wF  
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》 X6GkJ R  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $uK"@Mw  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 6n\z53Mk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment A'QGTT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Wx)U<:^e  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fR%1FXpK&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2U
`W[  
agreement for a settlement 授产协议 hUvuq,LH_  
agreement for assignment 转让协议 3;S`
<  
agreement for sale 售卖协议；买卖协议 SuH.lCF-g  
agreement for sale and purchase 买卖协议 M6iO8vY  
agreement for the payment of interest 支付利息协议 yL x .#kx6  
agreement for the repayment of money 还款协议 \R\@t]>Y  
agreement of reinsurance 再保险协议 L2.`1Aag  
Agricultural Bank of China 中国农业银行 .`>
l.gmi&  
air passenger departure tax 飞机乘客离境税 Ij}F<ZgZG  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (e3Gs+;  
airport tax 机场税 TTZxkK  
alcohol duty 酒精税 F*JvpI[7n  
alienation 让与；让渡；转让 )(Mr f{  
alimony 生活费；赡养费 x>,F*3d3  
All Ordinaries Index [AOI] 所有普通股指数 ]'!xc9KGR  
all risks 全险；综合险 83ic@[  
All Sales Record for Stock Market 《股票市场成交报告》 S50x0$%<W  
Allied Capital Resources Limited 新联财务有限公司 I cR;A\z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =l2Dm  
allocation letter 拨款信件 uV}WSoq[  
allocation of fund 分配款项；预留款项 0O,T=z[+>  
allocation of profit 利润分配；溢利分配 s7nX\:Bw:  
allocation warrant 拨款令 9me}&Fdr  
allotment 分配；配股 Oqpl2Y"/  
allotment notice 股份配售通知；配股通知 j-`X_8W  
allotment of shares 股份分配 ''OInfd?  
allowable 可获宽免；免税的 wYO"znd  
allowable business loss 可扣除的营业亏损 O< tnM<"(  
allowable expenses 可扣税的支出 }i7U}T  
allowance 免税额；津贴；备抵；准备金 Gk"L%Zt)  
allowance for debts 债项的免税额 koEX4q  
allowance for depreciation by wear and tear 耗损折旧免税额 UcLNMn|  
allowance for funeral expenses 殡殓费的免税额 VMZ]n%XRXW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }pE~85h4M  
allowance for repairs and outgoings 修葺及支出方面的免税额 zP(=,)d  
allowance to debtor 给债务人的津贴 vV6Lp  
alteration of capital 资本更改 SU%rWH  
alternate trustee 候补受托人 (21 W6  
amalgamation 合并 ]8m_*I!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YP#AB]2\}  
ambit of charges 征税范围；收费范围 O(D5A?tv!  
amended valuation 经修订的估值 r3H}*Wpf  
American Commodities Exchange 美国商品交易所 >PJtG]D  
American Express Bank Limited 美国运通银行 {#1j"  
American Stock Exchange 美国证券交易所 Z#F,y)YiO  
amortization 摊销 of'ZNQ/  
amount due from banks 存放银行同业的款项 !q$&JZY  
amount due from banks abroad 存放海外银行同业的款项 -e{)v'C)  
amount due from holding companies 控股公司欠款 En,)}yI  
amount due from local banks 存放本港银行同业的款项 ^\[LrPqe  
amount due to banks 银行同业的存款 12tJr
S*Z  
amount due to banks abroad 海外银行同业的存款 6P;o 6s  
amount due to holding companies 控股公司存款 O9t=lrYV!  
amount due to local banks 本港银行同业的存款 N@Xg5huO  
amount due to outport banks 外埠银行同业的存款 DeOXM=&z  
amount for note issue 发行纸币的款额 '8)Wd"[  
amount of bond 担保契据的款额 -|m$YrzG  
amount of consideration 代价款额 #_.g2 Y  
amount of contribution 供款数额 koOyZ>  
amount of indebtedness 负债款额 (jM<T;4  
amount of principal of the loan 贷款本金额 2c}B  
amount of rates chargeable 应征差饷数额 V~OUE]]Q  
amount of share capital 股本额 = :Po%Z%{  
amount of sums assured 承保款额 XnBm`vk?V!  
amount of variation 变动幅度 bnijM/73  
amount of vote 拨款数额 sS, z
zx<  
amount payable 应付款额 o"
|O ]  
amount receivable 应收款额 `[WyHO|8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j#N(1}r=1  
analysis 分析 <fNGhmL  
ancillary risk 附属风险 r_Lu~y|  
annual account 周年帐目；周年帐目报表；年度决算；年结 luW <V>  
annual accounting date 年结日期
7dSh3f!  
annual allowance 每年免税额；年积金；年度津贴；年津 (E!%v`_0
 
annual balance 年度余额 W`#gpi)7N  
annual disposable income 每年可动用收入 xME(B@j  
annual estimates 周年预算 U?8i'5)  
annual fee 年费 3PfiQ|/b  
annual general meeting 周年大会 XjX 2[*l  
annual growth rate 年增率；每年增长率 +x(YG(5\w  
annual long-term supplement 长期个案每年补助金 @. "
q  
annual pensionable emolument 可供计算退休金的年薪 gf+o1\5t@  
annual report 年报 X(IyvfC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xb%/sz(4  
annual return 周年报表；周年申报表；每年报税表格 Ay2b,q  
Annual Return Rules 《周年报表规则》 +Dv7:x7  
annual review of consumer prices 每年消费物价回顾 !0`lu_ZN  
annual roll-forward basis 逐年延展方式 p` $fTgm  
annual salary 年薪 }A-{6Qe  
annual statement 年度报表；年度决算表 mv{<'  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 M9gOoYf,~  
annuitant 年金受益人 LyIKP$t  
annuity 年金 -:MmSeG7gO  
annuity contract 年金合约 $u:<x
  
annuity on human life 人寿年金 O47PkP8  
antecedent debt 先前的债项 5i6VZv  
ante-dated cheque 倒填日期支票 (I[s3EnhS  
anticipated expenditure 预期开支 sr\cVv")  
anticipated net profit 预期纯利 Kk7GZ  
anticipated revenue 预期收入 R6 ;jY/*#  
anti-inflation measure 反通货膨胀措施 \fTTkpM  
anti-inflationary stance 反通货膨胀立场 L/~D<V  
apparent deficit 表面赤字 mIvnz{_d  
apparent financial solvency 表面偿债能力 z^'n*h  
apparent partner 表面合伙人 +vf:z?I
8  
application for personal assessment 个人入息课税申请书 YUCC*t  
application of fund 资金应用 <P-$RX  
application to release as liquidator and to destruct the books of accounts and documents DacN{r"3  
申请免除清盘人职务及毁灭帐簿与文件 >E,Q  
appointed actuary 委任精算师 YV-j/U{&  
appointed auditor 委任核数师；委任审计师 (i\)|c/a7  
appointed trustee 委任的受托人 [O\9 9>  
appointer 委任人 "9w}dQ  
apportioned pro rata 按比例分摊 fTcY"A,2  
apportionment 分配；分摊 B;V5x/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~Po<(A}`f  
apportionment formula 分摊方程式 I`NUurQTX  
apportionment of estate duty 遗产税的分摊 ?z3]  
appraisal 估价；评估 )T9~8p.  
appreciable growth 可观增长 NddO*`8+)  
appreciable impact 显着影响 ^}J<
)}Q  
appreciable increase 可观增长 s'TY[  
appreciation 增值；升值 Y~}5axSPH  
appreciation against other currencies 相对其他货币升值 "mR*7o$|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YGETMIT(  
appreciation tax 增值税 H37QgApB  
appropriation 拨款；拨用；拨付 L"^OdpOs  
appropriation account 拨款帐目 k=`$6(>Fz  
Appropriation Bill 拨款法案 s"WBw'_<<  
appropriation-in-aid system 补助拨款办法 zd.'*Dj  
approved assets 核准资产 +Juh:1H  
approved basket stock 认可一篮子证券 2L:$aZ  
approved budget 核准预算 W2hA-1  
approved charitable donation 认可慈善捐款 )&:L'N  
approved charitable institution 认可慈善机构 "kU
]  
approved currency 核准货币；认可货币 1DqX:WM6  
approved estimates 核准预算 h/HHKn  
approved estimates of expenditure 核准开支预算 3 <9{v  
approved overseas insurer 核准海外保险人 ~g7m3  
approved overseas trust company 核准海外信托公司 hCAZ{+`z  
approved pooled investment fund 核准汇集投资基金 KzNm^^#/$A  
approved provident fund scheme 认可公积金计划 { D+Ym%n  
approved provision 核准拨款 Z|I
-BPyn  
approved redeemable share 核准可赎回股份 _%B/!)v  
approved regional stock 认可地区性证券 ^^U%cuKg  
approved retirement scheme 认可退休金计划 pM9yOY  
approved subordinated loan 核准附属贷款 2
e59Ez%k6  
arbitrage 套戥；套汇；套利 a~opE!|m  
arbitrageur 套戥者；套汇者 w^Ag]HZN  
arbitrary amount 临时款项 &<Zdyf?[Ou  
arrangement 措施；安排；协定 8eN7VT eb  
arrears 欠款 FAw1o  
arrears of pay 欠付薪酬 hO \/  
arrears of revenue 逾期未收税款；逾期未收的帐项 s1bU  
articles of association 组织章程；组织细则；组织章程细则 
hO3{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wo!;K|~P  
ascertainment of profit 确定利润 u h)o  
"Asia Clear" “亚洲结算系统” CW p#^1F  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1'Rmg\(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W:vr@e6  
Asian Development Fund [ADF] 亚洲发展基金 FY4T(4#  
Asian dollar bond 亚洲美元债券 y^R4I_* z  
Asian dollar market 亚洲美元市场 8
vSIf+  
Asian dollar rate 亚洲美元利率 yQ%"U^.m  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nxfoWy  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~8{sA5y  
asked price 沽盘；喊价；索价；卖方报价 KP{3iUqvO  
assessable income 应评税入息 _{)9b24(  
assessable loss 应评税亏损 s$ z2 c  
assessable profit 应评税利润 T<yb#ak  
assessable value 应评税值 KmmQ,e%  
assessed profit 估定利润 4x=(Zw_X  
assessed value 经评估价值 ~KPv7WfG  
assessment 评税；评定；估价；评税单 4-^[%&>}  
assessment number 评税编号；估价编号 0[Eb .2I  
assessment of additional tax 补加税评税 )+EN$*H  
assessment of performance 业绩评估；实绩评价 |>+uw|LtZ  
Assessor 评税主任 |##GIIv;i  
asset price bubbles 资产价格泡沫 t,H
Fz6   
asset-backed securities 具资产保证的证券 ! %Ny0JkO  
assets accretion 资产增值 Ee)xnY%(  
assets and liabilities 资产与负债 gCJIIzl%Bh  
assets betterment statement 资产递增表；资产改进表 hqDqt"dKz  
assets lending 实物放款；有抵押贷款 9:8|)a(1  
assets of the company passing on the death 死者去世时转移的公司资产 R5(T([w'  
assets pledged as security for liabilities 用作负债抵押的资产 [E|uY]DR  
assets portfolio 资产投资组合 fd1C{^c  
assets price 资产价格 q7_+}"i  
assets quality 资产质素 0BK5qz  
assets realization 资产变现 ?\y%]1  
assets refinancing arrangement 资产再集资安排 UQPU"F7.  
assets securitization 资产证券化 5jZiJw(  
assets situated outside Hong Kong 在香港以外地方的资产 B(,:haAr  
assets stripping 削减资产；拆卖资产 ue\t,*KYd  
assets value 资产值 |`0n"x7  
assignee 承让人 r4Q|5kT*i  
assignment 转让；转让书；转让契 zK;XFN#U^  
assignment of interest 权益转让  e;(  
assignment of letters patent and trade mark 专利证书及商标转让 VaR/o#  
assignment of property 物业转让；物业转让书 E!mmLVa9  
assignment right 转让权 b1-&v|L  
assignor 转让人 v&;:^jJ8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 D*2\{W/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Gu;OVLR|  
associate member 附属会员 bRsTBp;R`I  
associated body corporate 相联法人团体 tj5giQ3DG)  
associated company 相联公司；联属公司 z7T0u.4Ss  
associated corporation 相联法团 tC)6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L0"~[zB]N  
公认会计师公会〔英国〕 (CE7j<j  
Association of Futures Exchange Brokers 香港期货经纪协会 MKg,!TELe  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2*1ft>Uty  
association of underwriters 承保人组织 7x k|+!  
assumption of control 接管 RUo9eQIPD  
assurance 担保；保险；转易；转易书 -LWK*q[J;*  
assurance of interest 权益的转易 +B"0{>n}F  
at 19XX price 按一九ＸＸ年价格计算 ;rR/5d1!  
at a discount 按赔价计算；按贴水价格计算；打折扣 :]II-$/8  
at a premium 按溢价计算；按升水价格计算 Ed-M7
#wY  
at call 通知付款；按通知 D/ Dt   
at constant market price 按固定市价计算 Vw~\H Gs/~  
at constant price 按固定价格计算 @PSL
s*  
at cost 按成本计算 w/m:{cHk  
at current market price 按当时市价计算；按现时市价计算 l,`!rF_  
at current price 按当时价格计算；按现时价格计算 5kMWW*Xtf  
at factor cost 按要素成本计算；按生产要素成本计算 rx!=q8=0R  
at money-of-the-day price 按付款当日价格计算 n7! H:{L  
at or better 按指定或较佳价位〔买卖指令〕 FHg0E++?  
at par 按面值计算；平价 6v732;^  
at sight 见票即付 >: Wau  
at the close 按收市盘 A)NkT`<)  
at the opening 按开市盘 2`bdrRD0  
attestation 见证；见证条款 (K<9hL+X  
at-the-money option 平价期权 l"pN90B4  
attorney 受权人；受托代表人 8dO?K*J,H'  
attornment 新拥有人承认书 0.;}]v  
attributable profit 可归属利润 Q8nId<\(  
attributable share value 可归属股份价值 j6YiE~  
Auckland Stock Exchange 奥克兰证券交易所 ,o#kRWRG  
auction 拍卖 |i7a@'0)  
auctioneer 拍卖商 iiC!|`k"  
audit 审计；核数 D4u%6R|F  
Audit Commission 审计署 WAPhv-6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S#l5y%&  
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〕 p]T"|!d  
audit review 帐目审查 jvwwJ<K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 QP(BZJC  
audited account 审计帐目；经审计的帐目 v~)LO2y   
audited annual account 经审计的周年帐目 :d,^I@]  
audited balance sheet 经审计的资产负债表 $l[Rh1z`;+  
auditor 核数师；核数主任；审计师 k$i'v:c|:i  
auditor's certificate 核数师证明书；审计师证明书 =o7}]k7  
auditor's report 核数师报告；审计师报告 4P8*k[.  
Aussie bond 澳元债券 Jjm|9|C,  
austerity budget 紧缩预算 K[?Xm"4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n1v5Q2xw  
Australia All Ordinaries Index 澳洲所有普通股票指数 g@
ith&*=h  
Australian Dollar [AUD] 澳元 [(mlv42"  
Australian Options Market 澳大利亚期权市场 3iX?~  
Australian Securities Commission 澳洲证券事务监察委员会 |U'I/A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 svhI3"
r  
Australian Stock Exchange 澳大利亚证券交易所 kxB.,'  
Austrian Schilling [ATS] 奥地利先令 gP}+wbk  
authentication 认证；鉴证 
IDFFc&  
authority to purchase 委托购买证；委购书 pPro }@@  
authorization 认可；核准；授权；授权书 5/0j}_pP  
authorization by direction 指示授权 1DJekiWf  
authorization by instruction 指令授权 (p)!Mq "^  
authorization by warrant 令状授权 sM2MLh'D  
authorization of unit trust 单位信托的认可 aaW]JmRb  
authorized agent 指定代理人 ~$,qgf  
authorized capital 法定资本 4'>1HW  
authorized clerk 出市员 F7}-!  
authorized dealer 认可交易商 iz[gHB  
authorized financial institution 认可财务机构 MgMD\  
authorized fund 认可基金 lS5ny  
authorized fund house 获授权的基金公司；认可基金公司 <i. apBH  
authorized institution 认可机构 {S.>B
XX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 V"KS[>>f  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :#t*K6dz  
authorized insurer 获授权保险人；获认可承保人 *%FA:Y  
authorized investment 特准投资项目 y/_XgPfWU  
authorized person 获授权人 SZU \i*  
authorized representative 获授权代表 0y#Ih {L  
authorized share capital 法定股本 nHXX\i  
automated quotation system 自动报价系统 \IM4Z|NN"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] mEAXM1J|  
自动交易系统〔香港期货交易所有限公司〕 @x&P9M0g  
automatic adjustment mechanism 自动调整机制 E,[xUz"  
automatic adjustment system 自动调整系统 J$ut_N):N  
Automatic Clearing House 自动票据交换所 *ZCn
8m:-+  
automatic exchange rates accumulation system 自动化汇率累集系统 _2ef LjXQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $.E6S<(h  
automatic teller machine [ATM] 自动柜员机 5TKJWO.  
autopay 自动转帐 _GYMPq\%L#  
available assets 可用资产 E /<lGm:.  
available fiscal reserve 现存财政储备 QO;4}rq  
available profit 可用利润 :D:DnVZ-[@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f>$``.O  
average 平均；平均数；海损 Wd,a?31|
 
average basic salary 平均基本薪金 2tQ`/!m>v$  
average consumer expenditure 平均消费开支；一般消费开支 $&I'o  
average cost 平均成本 5g5'@vMN  
average cost of land production 增辟土地平均成本 umEVy*hc  
average daily turnover 平均每日成交额 va)%et0!  
average daily wage rate 平均每日工资率 :$3oFN*g  
average expenditure pattern 平均开支模式 WgQBGch,!  
average growth rate 平均增长率 rSXzBi{  
average net fixed assets 固定资产平均净值 (8a#
\Y[b  
average of relatives 相对价格平均数 pbXi9|bI  
average price 平均价格 aptY6lGv-|  
average propensity to consume 平均消费倾向；一般消费倾向 tOl e>]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \%jVg\4'  
average rate 平均率 {Tp2H_EG  
average revenue 平均收入；平均收益 ?)4?V\$  
average stock 平均库存；平均存货 y(jg#7)  
average yearly rent 平均年租 ^ZRYRA  
avoidance of double taxation 避免双重课税 W6c]-pc  
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 iI1n2>V3y  
sy* y\5yJ  
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