一些有用的会计术语(也不知道发的地方对不对)A

A: P
ksHq77  
A share Ａ股；甲类股份 bpKb<c  
abatement of tax 减税；减扣免税额 #(XP=PUj  
ABN AMRO Bank N.V. 荷兰银行 J*$ !^\s  
above-the-line expenditure 线上项目支出；经常预算支出 ~#) DJ  
above-the-line receipt 线上项目收入；经常预算收入 n;2W=N?y  
ABSA Asia Limited 南非联合亚洲有限公司 Yckl,g_  
absolute change 绝对数值变更 &b{L|I'KYT  
absolute expenditure 实际开支 JX>_imo  
absolute guideline figure 绝对准则数字 #gi&pR'$  
absolute interest 绝对权益 kO/dZ%vj  
absolute order of discharge 绝对破产解除令 lC^q}Bh:  
absolute profit margin 绝对利润幅度 ii{5z;I]X  
absolute value 实值；绝对值 +O\6p  
absolutely vested interest 绝对既得权益 O:k@'&  
absorbed cost 已吸收成本；已分摊成本 FnL~8otPF'  
absorption 吸收；分摊；合并 #J1a `}x  
absorption rate 吸收率；摊配率；分摊率 DQ~+\  
ACB Finance Limited 亚洲商业财务有限公司 IsnC_"f  
acceptable form of reciprocity 合理的互惠条件 iOzw)<  
acceptable rate 适当利率；适当汇率 `YIpZ rB  
acceptance agreement 承兑协议 1.jW^sM  
acceptance for honour 参加承兑 [R& P.E7w'  
acceptor 承兑人；接受人；受票人 fa"eyBO50  
acceptor for honour 参加承兑人 E)>6}0P  
accident insurance 意外保险 ]$KH78MTW  
Accident Insurance Association of Hong Kong 香港意外保险公会 /5zzzaj{  
accident insurance scheme 意外保险计划 kw?RUt0-V  
accident year basis 意外年度基准 X~n Kuo  
accommodation 通融；贷款 [ub,&j^  
accommodation bill 通融票据；空头票据 5E}0
<&  
accommodation party 汇票代发人 q$U;\Mg)  
account balance 帐户余额；帐户结余 l3(k  
account book 帐簿 /AW6XyMD_  
account collected in advance 预收款项 CDR^xo5 dP  
account current book 往来帐簿 @HaWd3  
account of after-acquired property 事后取得的财产报告 2u#
{K9g  
account of defaulter 拖欠帐目 +O9l@X$l=  
account payable 应付帐款 /m9t2,KB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PvKe|In(  
account receivable 应收帐款 TC J\@|yw  
account receivable report 应收帐款报表 = `70]%  
account statement 结单；帐单；会计财务报表 .RoO6:T6  
account title 帐户名称；会计科目 >TK`s@jdSV  
accountant's report 会计师报告 [o>/2  
Accountant's Report Rules 会计师报告规则 pE15[fJ`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jS|(g##4  
Accounting Arrangements 《会计安排》 `^|mNh  
accounting basis 会计基础 $]Y' [pE@  
accounting by Official Receiver 破产管理署署长呈交的帐目 P'Rr5Xa  
Accounting Circular 《会计通告》 N!Kd VDdT|  
accounting class 会计类别 574
b]  
accounting date 记帐日期；会计结算日期 M!mTNIj8~  
accounting for money 款项核算 A5 8i}G9  
Accounting Officer 会计主任 z?FZu
,h}  
accounting period 会计报告期；会计期 @CWfhc-Ub  
accounting policy 会计政策；会计方针 'pZ~3q  
accounting practice 会计惯例 ~hP[[?  
accounting principle 会计准则 'VR5>r  
accounting record 会计记录 e`8z1r  
accounting report 会计报告 vjbot^W9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6U# C  
Accounting Society of China 中国会计学会 5C{X$7u  
accounting statement 会计报表 0.&gm@A~c$  
accounting system 会计制度；会计系统 yvNYY
p2r  
accounting transaction 会计事项；帐务交易 @WFjM  
accounting treatment 会计处理 d|DIqT~{W  
accounting year 会计年度 ZYu^Q6b3  
accretion 增值；添加 0~BQ8O=+mn  
accrual 应计项目；应累算数目 cCWOGd  
accrual basis 应计制；权责发生制 -hhE`Y  
accrual basis accounting 应计制会计；权责发生制会计 /sJk[5!z  
accrue 应累算；应计 SLZv`  
accrued benefit 应累算利益 qF( ]Ce  
accrued charges 应计费用 vad" N  
accrued cumulative preference share dividend 应累算的累积优先股股息 /"Rh bE  
accrued expenses 应累算费用 KasOh"W.P  
accrued interest payable 应付利息；应计未付利息 +Y 3_)  
accrued interest receivable 应收利息；应计未收利息 y$\K@B4  
accrued right 累算权益 7B+?1E(  
accruing profit 应累算的利润 h :NHReMT  
accumulated fiscal reserve 累积财政储备 I%{U~  
accumulated profit 累积利润；滚存溢利 KAEf4/  
accumulated reserve 累积储备 _v]I6<!5U  
accumulation of surplus income 累积收益盈余 Gs*ea'T)  
acquired assets 既得资产 }L:LcM  
acquisition 收购；购置；取得 nLT]'B]$+  
acquisition cost 购置成本 t41\nTZr  
acquisition expenses 购置费用 ki}Uw#  
acquisition of 100% interest 收购全部股权 G|Q}.v  
acquisition of control 取得控制权 5nf|CQH6?  
acquisition of fixed assets 购置固定资产 0@3g'TGl  
acquisition of shell “买壳” -c|O!Lc-  
acquisition price 收购价 \^':(Gu4o  
act of God 天灾 7+=j]+O  
acting partner 执事合伙人 MS,H12h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 C8NbxP  
active partner 积极参与的合伙人 yHT}rRS8  
active trading 交投活跃 tk_y~-xz  
actual circulation 实际流通 \U~ggg0h  
actual cost 实际成本 RTF{<,E.UX  
actual expenditure 实际开支；实际支出 /j3oHi$  
actual income 实际入息；实际收入；实际收益 }qbz&%R  
actual market 现货市场 s?OGB}  
actual price 现货价；实际价格 zA( 2+e 7  
actual profit 实际利润 APK@Oq  
actual quotation 实盘；实际价位；实际报价 gxt2Mq;q~}  
actual year basis 按实际年度计算 SHz& o[u  
actuals 实货 a$;+-Y  
actuarial investigation 精算调查 :gQc@)jZ(*  
actuarial principle 精算原则 kl2]#G(  
actuarial report 精算师报告 T
pM
fk7-  
Actuarial Society of Hong Kong 香港精算学会 ?e&CbV
c4  
actuarial valuation 精算师估值 '90B),c{  
actuary 精算师 /Tv< l  
ad referendum agreement 暂定协议；有待覆核的协定 oHeo]<
Fbv  
ad valorem duty 从价税；按值征税 ,{zvGZ|  
ad valorem duty system 从价税制 MQ,$'Y5~H  
ad valorem fee 从价费 | b@?]M  
ad valorem tariff 从价关税 4p %`
Lv  
additional allowance 额外免税额 S7N54X2JwL  
additional amount for unexpired risk 未过期风险的额外款额 @JN%P}4)  
additional assessable profit 补加应评税利润 )t)tk=R9N  
additional assessment 补加评税 dqd Qt_  
additional commitment 额外承担 U.>n]/&  
additional commitment vote 额外承担拨款 ,9W0fm\t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vi lNl|
 
additional dependent parent allowance 供养父母额外免税额 3PBg3Y$  
additional provision 额外拨款 !gJAK<]iW  
additional stamp duty 附加印花税 R<JI  
additional tax 补加税罚款；补加税款 hkW"D<ii-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hM>xe8yE  
adjudged bankrupt 被裁定破产 %}$6#5"';  
adjudicated bankrupt 裁定破产人 |fRajuA;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )xTp7YnZ;  
adjudication of bankruptcy 裁定破产；宣告破产 bh+R9~  
adjudication of insolvency 裁定无力偿还债务 Ep0Aogp29  
adjusted actual 经调整的实数；调整后的实数 N}Q,  
adjusted current assets 经调整的流动资产；调整后的流动资产 C-4I e  
adjusted figure 经调整的数字；调整后的数额 sU+~#K$b  
adjusted liabilities 经调整的负债；调整后的负债
s,` n=#  
adjusted loss 经调整的亏损；调整后的亏损 +{Q\B}3cj1  
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<%(Z[9Lk  
adjusted profit 经调整的利润；调整后的利润 .dM 0  
adjusted surplus 经调整的盈余额；调整后的盈余额 /a9+R)Al  
adjusted value 经调整的价值；调整后的价值 {9C(\i +  
adjustment 调整；修订；理算〔保险〕 D:.^]o[  
adjustment centre 调剂中心 +86\&y)
 
adjustment lag 调整过程的时间差距；调整时差 .:<c[EJ b  
adjustment mechanism 调整机制 dcXtT3,kpX  
adjustment of loss 亏损调整 i37W^9 R  
adjustment process 调整过程；调整程序 !pDS*{)E  
adjustment range 调整幅度 +cjNA2@  
administered exchange rate 受管制汇率 u&pLF%'EQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pRt )B`#  
administration expenses 行政费用 gvwR16N  
administration fee 手续费；行政费 %J+$p\c  
administration in bankruptcy 破产管理 "gK2!N|#  
administration order 遗产管理令 YZ*Si3L  
administrator 管理人；遗产管理人 q$EVd9aN  
administrator of the estate 遗产管理人 q8[Nr3.  
admission of debt 债项承认书 xES+m/?KlZ  
admission of proof 接纳债权证明 6EPC$*Xp!  
advance 放贷款项；垫付款项；预支款项；预付款项 /md`tqI>i<  
advance account 暂支帐目；预付款帐户 u6B (f;  
advance compensation 预付补偿金 Zc%S`zK`7  
advance from shareholder 股东垫款 oD"fRBS+$  
advance pending reimbursement 预支以待日后付还 PT\5P&2o@  
advanced economy 先进经济体系 >8>.o[Q&  
advancement 预付；预付财产
!4*@H  
advances warrant 垫款令 R@"N{ [9  
advancing 贷出 ]~a!O  
adverse balance 逆差 xnh%nv<v{  
adverse exchange 逆汇 1f}S:Z  
advertisement addressed to shareholders 在报章刊登的致股东通告
jp[QA\  
advice for collection 托收通知书 tP3H7Yl!g  
advice of drawing 提款通知书；汇票通知书 B /Dj2  
advice of payment 付款通知 c~$ipX
  
Advisory Committee [Securities and Futures Commission] z{ymVd0#  
谘询委员会〔证券及期货事务监察委员会〕 (& ~`!]  
Advisory Committee on Diversification 经济多元化谘询委员会 U*6-Y%7  
affidavit 誓章；遗产申报誓章 @br%:Nt  
affidavit of no receipt 述明无收款的誓章 L^ +0K}eD  
affiliate 联号；联营公司；附属公司 75^-93  
affiliated company 附属公司；联号；联营公司 gHox{*hb[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mZq*o<kTA  
affordability 负担能力 =8tduB  
African Development Bank [AfDB] 非洲开发银行 W^yF5  
after-acquired property 事后取得的财产 !;R{-  
after-hours dealing 市后交易 OgOu$.  
after-tax profit 税后盈利；税后利润；税后溢利 8#kFS@  
agency agreement 代理协议 z<AQ;b  
agency expenses 代理机构的开支 QQrvT,]  
agency fee 代理费 WP}__1!%u  
Agency Law 《代理法》 ?]P&3UU>0z  
agent 代理人；承销人 {/ty{  
agent of company 公司代理人 71)HxC[6vA  
agent's fee 代理人费；经纪费 _$fxoD9  
aggregate 总计；总数；总体数字 E6@+w.VVO  
aggregate amount 总款额；总额 _IgG8)k;  
aggregate assets and liabilities 总体资产与负债 "%}PVO!  
aggregate at constant price 按固定价格计算的总体数字 I7[+:?2  
aggregate demand 总需求 ly^F?.e-  
aggregate gross position 总持仓量 yGN<.IP75  
aggregate limit 总限额 "CZ`hx1|^  
aggregate of salaries tax 合计薪俸税 `qfVgT=2  
aggregate performance 总体表现；总体业绩 jj.yB#T  
aggregate supply 总体供应 g5T~%t5lo  
aggregate surplus 总盈余 u6%56 %^f  
aggregate total 整体总额 5Impv3qaZ  
aggregate value 总值；合计价值 u |f h!-  
aggregated basis 合计基准 C[x!Lf8'  
aggregated net chargeable income 合计应课税入息实额 qv,|7yw{  
aggregation 合并计算；合计；总和 OZISh?  
aggregation of incomes of husband and wife 夫妇入息合并计算 b
k>M4l61  
aggregation of property 财产的总和 w5&UG/z%l  
agio 差价；贴水 q.g!WLiI  
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》 6 #QS5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1F$a My?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 G LE`ba  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment bAW;2 NB  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 H=wmN0s{<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0<^K0>lm p  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ay2|@1e  
agreement for a settlement 授产协议 Duz}e80  
agreement for assignment 转让协议 QDgOprha  
agreement for sale 售卖协议；买卖协议 mFo6f\DHr`  
agreement for sale and purchase 买卖协议 vn kktD'n  
agreement for the payment of interest 支付利息协议 8`^I.tD  
agreement for the repayment of money 还款协议 X*8U%uF  
agreement of reinsurance 再保险协议 .Q?AzU,2D  
Agricultural Bank of China 中国农业银行 +$v$P!),  
air passenger departure tax 飞机乘客离境税 9VP|a-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |Yk23\!  
airport tax 机场税 Yq2mVo  
alcohol duty 酒精税 XKR?vr7A2  
alienation 让与；让渡；转让 ;APg!5X  
alimony 生活费；赡养费 6*]
Kow?  
All Ordinaries Index [AOI] 所有普通股指数 $?'z%a{  
all risks 全险；综合险 UQTt;RS*zS  
All Sales Record for Stock Market 《股票市场成交报告》 bJe^x;J9  
Allied Capital Resources Limited 新联财务有限公司 Fd ]! 7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g0ug:- R  
allocation letter 拨款信件 o}NKqA3  
allocation of fund 分配款项；预留款项 ;vd%=vR  
allocation of profit 利润分配；溢利分配 @9QHv  
allocation warrant 拨款令 %r|fuwwJO  
allotment 分配；配股 1`h`-dqr#  
allotment notice 股份配售通知；配股通知 OCRx|  
allotment of shares 股份分配 S"}FsS;k<?  
allowable 可获宽免；免税的 P~]BB.tog  
allowable business loss 可扣除的营业亏损 38 B\ \  
allowable expenses 可扣税的支出 F1/f:<}  
allowance 免税额；津贴；备抵；准备金 Ozn7C?\*  
allowance for debts 债项的免税额 :v&GAs6H
 
allowance for depreciation by wear and tear 耗损折旧免税额 _b#9^2o  
allowance for funeral expenses 殡殓费的免税额 FiIN\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !H.&"~w@  
allowance for repairs and outgoings 修葺及支出方面的免税额 IOfo]p-  
allowance to debtor 给债务人的津贴 3K54:  
alteration of capital 资本更改 9{>m04888  
alternate trustee 候补受托人 R?I(f(ib   
amalgamation 合并 Q<78<#I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gp$+Qd  
ambit of charges 征税范围；收费范围 .$?s :t  
amended valuation 经修订的估值 *D|6g|Hb  
American Commodities Exchange 美国商品交易所 wRLkO/Fw  
American Express Bank Limited 美国运通银行 \DfvNeF  
American Stock Exchange 美国证券交易所 Gz6FwU8L  
amortization 摊销 ){gOb  
amount due from banks 存放银行同业的款项 (hmasy6hM  
amount due from banks abroad 存放海外银行同业的款项 Que)kjp  
amount due from holding companies 控股公司欠款 op}x}Ioz  
amount due from local banks 存放本港银行同业的款项 YDDwvk H  
amount due to banks 银行同业的存款 ;rk}\M$+  
amount due to banks abroad 海外银行同业的存款 /'ybl^Km  
amount due to holding companies 控股公司存款 (*hA0&n  
amount due to local banks 本港银行同业的存款 J
k(b=j  
amount due to outport banks 外埠银行同业的存款 5bMVDw/  
amount for note issue 发行纸币的款额 6,oi(RAf  
amount of bond 担保契据的款额 a2x2N_\=/D  
amount of consideration 代价款额 mu:Q2t^  
amount of contribution 供款数额 hbN*_[  
amount of indebtedness 负债款额 nY(jN D  
amount of principal of the loan 贷款本金额 '6K WobXm  
amount of rates chargeable 应征差饷数额 na/t=<{  
amount of share capital 股本额 -h.']^I  
amount of sums assured 承保款额 La3f{;|u5M  
amount of variation 变动幅度 PJb_QL!9  
amount of vote 拨款数额 hJaqW'S  
amount payable 应付款额 bt~-=\  
amount receivable 应收款额 5"@<7/2qI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {uw'7 d/  
analysis 分析 bZ%[ON5OY  
ancillary risk 附属风险 NB16O!r  
annual account 周年帐目；周年帐目报表；年度决算；年结 q9!5J2P  
annual accounting date 年结日期 VEz&TPu  
annual allowance 每年免税额；年积金；年度津贴；年津 o5zth^p[  
annual balance 年度余额 {!E<hQ2<$9  
annual disposable income 每年可动用收入 aeP4%h  
annual estimates 周年预算 ~~kIA"U  
annual fee 年费 r:YAn^Lg  
annual general meeting 周年大会 W.H_G.C%  
annual growth rate 年增率；每年增长率 .F%!zaVIu  
annual long-term supplement 长期个案每年补助金 `ORDN|s6  
annual pensionable emolument 可供计算退休金的年薪 KWXJ[#E<W  
annual report 年报 GDOaZi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %_A1WC  
annual return 周年报表；周年申报表；每年报税表格 S: /ShT  
Annual Return Rules 《周年报表规则》 l*%?C*  
annual review of consumer prices 每年消费物价回顾 |=GRPvvi  
annual roll-forward basis 逐年延展方式 rLP4l~V   
annual salary 年薪 AKL~F|t  
annual statement 年度报表；年度决算表 7tfFRUw  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 x\t>|DB  
annuitant 年金受益人 'OJXllGi  
annuity 年金 b6g,mzqu  
annuity contract 年金合约 6 *Q5.g  
annuity on human life 人寿年金 tF`>.=  
antecedent debt 先前的债项 tT'd]  
ante-dated cheque 倒填日期支票 `&
0?e-  
anticipated expenditure 预期开支 kv)LH{  
anticipated net profit 预期纯利 S,Oy}Nv  
anticipated revenue 预期收入 )5]z[sE  
anti-inflation measure 反通货膨胀措施 I,?bZ&@8  
anti-inflationary stance 反通货膨胀立场 }eB\k,7L  
apparent deficit 表面赤字 i?
|K+"=D  
apparent financial solvency 表面偿债能力 :B"'49Q`  
apparent partner 表面合伙人 Cr(pN[,  
application for personal assessment 个人入息课税申请书 AV%Q5Mi}  
application of fund 资金应用 !nykq}kPN\  
application to release as liquidator and to destruct the books of accounts and documents Gt- -7S  
申请免除清盘人职务及毁灭帐簿与文件 9:@
os0^O  
appointed actuary 委任精算师 |5g*pXu{  
appointed auditor 委任核数师；委任审计师
I]  
appointed trustee 委任的受托人 :G}tvFcOAF  
appointer 委任人 @#o$~'my  
apportioned pro rata 按比例分摊 eIg2m <9u  
apportionment 分配；分摊 @W^g(I(w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /mr&Y}7T
 
apportionment formula 分摊方程式 ?k"KZxpT  
apportionment of estate duty 遗产税的分摊 Up/1c:<J  
appraisal 估价；评估 uw]e$,x?  
appreciable growth 可观增长 PQf FpmG  
appreciable impact 显着影响 L@G)K  
appreciable increase 可观增长 SHwl^qVk[  
appreciation 增值；升值 q2,@>#  
appreciation against other currencies 相对其他货币升值 +ES.O]?>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9|'bPOKe  
appreciation tax 增值税 VgoQz]z  
appropriation 拨款；拨用；拨付 E$Ge# M@dM  
appropriation account 拨款帐目 Y*"%;e$tg  
Appropriation Bill 拨款法案 xD_jfAH'  
appropriation-in-aid system 补助拨款办法 2RM1-j ($  
approved assets 核准资产 gqe z-  
approved basket stock 认可一篮子证券 8V4Qyi|@F  
approved budget 核准预算 c&R.  
approved charitable donation 认可慈善捐款 .+B!mmp  
approved charitable institution 认可慈善机构 Fs&m'g  
approved currency 核准货币；认可货币 TF3Tha]  
approved estimates 核准预算 OFUN hbg  
approved estimates of expenditure 核准开支预算 dQizM^j  
approved overseas insurer 核准海外保险人 H) (K  
approved overseas trust company 核准海外信托公司 pX*mX]  
approved pooled investment fund 核准汇集投资基金 d2(eX\56Z  
approved provident fund scheme 认可公积金计划 )bcMKZ   
approved provision 核准拨款 |,yS>kjp  
approved redeemable share 核准可赎回股份 IkkJ4G  
approved regional stock 认可地区性证券 blp)a  
approved retirement scheme 认可退休金计划 Xe+Hez,  
approved subordinated loan 核准附属贷款 :0srFg?X  
arbitrage 套戥；套汇；套利 e3[Q
M  
arbitrageur 套戥者；套汇者 W>@+H"pZ  
arbitrary amount 临时款项 =`/X Wem  
arrangement 措施；安排；协定 eyo)Su  
arrears 欠款 iPkG=*Ip(%  
arrears of pay 欠付薪酬 ] c'owj  
arrears of revenue 逾期未收税款；逾期未收的帐项 PUlb(3p `  
articles of association 组织章程；组织细则；组织章程细则 X;}_[=-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sI^1c$sBN  
ascertainment of profit 确定利润 Ex*g>~e  
"Asia Clear" “亚洲结算系统” =%RDT9T.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y ,}p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 zV2c`he%z  
Asian Development Fund [ADF] 亚洲发展基金 ,U<Ku*}B  
Asian dollar bond 亚洲美元债券 AJmS1 B  
Asian dollar market 亚洲美元市场 |d:URuG~:I  
Asian dollar rate 亚洲美元利率 +rql7D0st  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B:^U~sR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q].C>R*ux8  
asked price 沽盘；喊价；索价；卖方报价 |\}f)Xp-  
assessable income 应评税入息 ?8~$du$  
assessable loss 应评税亏损 Um9=<*p  
assessable profit 应评税利润 Gn_v}31d%  
assessable value 应评税值 -''vxt?7H&  
assessed profit 估定利润 {8"W  
assessed value 经评估价值 :ss9-  
assessment 评税；评定；估价；评税单 xK_$^c.  
assessment number 评税编号；估价编号 t@4vEKw?.X  
assessment of additional tax 补加税评税 9xu&n%L=  
assessment of performance 业绩评估；实绩评价 C8n1j2G\  
Assessor 评税主任 50'6l X(v,  
asset price bubbles 资产价格泡沫 )s^XVs.-  
asset-backed securities 具资产保证的证券 L\"=H4r  
assets accretion 资产增值 s5z@`M5'm  
assets and liabilities 资产与负债 :;|x'[JoE?  
assets betterment statement 资产递增表；资产改进表 a~{Stv  
assets lending 实物放款；有抵押贷款 C6,Bqlio  
assets of the company passing on the death 死者去世时转移的公司资产 c=Z#7?k=Uz  
assets pledged as security for liabilities 用作负债抵押的资产 n09|Jzv9  
assets portfolio 资产投资组合 NtT)Wl  
assets price 资产价格
ivGxtx  
assets quality 资产质素 U'#{v7u  
assets realization 资产变现 Xi|v!^IT  
assets refinancing arrangement 资产再集资安排 "#JoB X@yE  
assets securitization 资产证券化 wr#+q1v  
assets situated outside Hong Kong 在香港以外地方的资产 :x;D- kZ  
assets stripping 削减资产；拆卖资产 :Mt/6}
 
assets value 资产值 1yE~#KpH  
assignee 承让人 |a"(Ds2U  
assignment 转让；转让书；转让契 -,+JE0[  
assignment of interest 权益转让 ~#j`+  
assignment of letters patent and trade mark 专利证书及商标转让 kW(8i}bg  
assignment of property 物业转让；物业转让书 =
0v{+#}  
assignment right 转让权 lX7#3ti:  
assignor 转让人 _wqFKj  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~MQN&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?Ts Z_  
associate member 附属会员 S63L>p|ml  
associated body corporate 相联法人团体 9GQTe1[t4  
associated company 相联公司；联属公司 GvVuFS>y  
associated corporation 相联法团 YE-kdzff
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6!gGWn5>}  
公认会计师公会〔英国〕 >! c^  
Association of Futures Exchange Brokers 香港期货经纪协会 o-(jSaH :;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xr?r3Y~^e  
association of underwriters 承保人组织 R'80{  
assumption of control 接管 bRIb'%=+GA  
assurance 担保；保险；转易；转易书 W>,b1_k c  
assurance of interest 权益的转易 4<O[d  
at 19XX price 按一九ＸＸ年价格计算 3g6R<Ez  
at a discount 按赔价计算；按贴水价格计算；打折扣 rFmE6{4:p  
at a premium 按溢价计算；按升水价格计算 Lh. L~M1X  
at call 通知付款；按通知 h7Ma`w\-  
at constant market price 按固定市价计算 3+#bkG  
at constant price 按固定价格计算 3yZ@i<rfH  
at cost 按成本计算 q|6lw 74`  
at current market price 按当时市价计算；按现时市价计算 \ oL+O|  
at current price 按当时价格计算；按现时价格计算 , n EeI&  
at factor cost 按要素成本计算；按生产要素成本计算 \[8I5w-  
at money-of-the-day price 按付款当日价格计算 %8$wod6  
at or better 按指定或较佳价位〔买卖指令〕 p
FG~XW  
at par 按面值计算；平价 |Rab'9U^  
at sight 见票即付 t Y^:C[  
at the close 按收市盘 ksK lw_%o  
at the opening 按开市盘 LXx3  
attestation 见证；见证条款 !}vz_6)  
at-the-money option 平价期权 'uPqe.#?  
attorney 受权人；受托代表人 _mO\Nw0  
attornment 新拥有人承认书 *qR tk  
attributable profit 可归属利润 mqE&phF,  
attributable share value 可归属股份价值 fj"S|]e  
Auckland Stock Exchange 奥克兰证券交易所 V8N<%/A=  
auction 拍卖 ]#J]f  
auctioneer 拍卖商 ao,LP,_  
audit 审计；核数 W:tE ?Hu  
Audit Commission 审计署 g"#+U7O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] h.8J6;36  
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〕 G[wa,j^hu  
audit review 帐目审查 !WIL|\jbh  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lvFHr}W  
audited account 审计帐目；经审计的帐目
.lE"N1  
audited annual account 经审计的周年帐目 QP qa\87  
audited balance sheet 经审计的资产负债表 ;PbyR}s  
auditor 核数师；核数主任；审计师 fNlUc  
auditor's certificate 核数师证明书；审计师证明书 M`5^v0,C  
auditor's report 核数师报告；审计师报告 Oi{jzP  
Aussie bond 澳元债券 $U6)km4  
austerity budget 紧缩预算 |E}N8\Gr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N,;Bl&EU  
Australia All Ordinaries Index 澳洲所有普通股票指数 @ojn<7W  
Australian Dollar [AUD] 澳元 t[DXG2&  
Australian Options Market 澳大利亚期权市场 ME7JU|@
Z  
Australian Securities Commission 澳洲证券事务监察委员会 vUCU%>F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T0Gu(c`1d  
Australian Stock Exchange 澳大利亚证券交易所 }2{%V^D)r  
Austrian Schilling [ATS] 奥地利先令 [NuayO
3  
authentication 认证；鉴证 uH7u4f1Q  
authority to purchase 委托购买证；委购书 yqAw7GaBN  
authorization 认可；核准；授权；授权书 (yZ^Y'0  
authorization by direction 指示授权 PmTA3aH  
authorization by instruction 指令授权 Ig=4Z*au!g  
authorization by warrant 令状授权 L>PpXTWwy  
authorization of unit trust 单位信托的认可 gfp#G,/B  
authorized agent 指定代理人 p2cKtk+  
authorized capital 法定资本 i,V~5dE[I<  
authorized clerk 出市员 muY4:F.C(  
authorized dealer 认可交易商 rA_e3L@v#[  
authorized financial institution 认可财务机构 u'
'(;U[  
authorized fund 认可基金 |m?0h.O,  
authorized fund house 获授权的基金公司；认可基金公司 "q%Q[^
b  
authorized institution 认可机构 {Ji[d.cY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fdPg{3x*k  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 iveWau292  
authorized insurer 获授权保险人；获认可承保人 Ddu$49{S:  
authorized investment 特准投资项目 kgA')]  
authorized person 获授权人 gsZCWT
 
authorized representative 获授权代表 ]pFYAe ?  
authorized share capital 法定股本 u9?85  
automated quotation system 自动报价系统 7o;}"Y1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Iw48+krm>  
自动交易系统〔香港期货交易所有限公司〕 {Ynr(J.  
automatic adjustment mechanism 自动调整机制 p;C`n)7P7  
automatic adjustment system 自动调整系统 0z%]HlPg  
Automatic Clearing House 自动票据交换所 6>KDK<5NQ  
automatic exchange rates accumulation system 自动化汇率累集系统 Ye,E7A*L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z*leEwgz  
automatic teller machine [ATM] 自动柜员机 M~^|dR)D  
autopay 自动转帐  9((v.  
available assets 可用资产
Hm*n,8_  
available fiscal reserve 现存财政储备 z5Po,@W  
available profit 可用利润 C:H9C  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,(]hykbXp  
average 平均；平均数；海损 F*(<
`V  
average basic salary 平均基本薪金 m'a3}vRV(  
average consumer expenditure 平均消费开支；一般消费开支 TMq\}k-I5  
average cost 平均成本 "&>$/b$  
average cost of land production 增辟土地平均成本 fv}h;?C  
average daily turnover 平均每日成交额 <<[`;"CF  
average daily wage rate 平均每日工资率 ]$Z aS\m  
average expenditure pattern 平均开支模式 0;]tC\D1  
average growth rate 平均增长率 eH75:`  
average net fixed assets 固定资产平均净值 VFRUiz/C  
average of relatives 相对价格平均数 !K3 #4   
average price 平均价格 ]"F0"UH,  
average propensity to consume 平均消费倾向；一般消费倾向 v k<By R  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;ML21OjgN  
average rate 平均率 .( 75.^b2)  
average revenue 平均收入；平均收益 9.>v ;:vL  
average stock 平均库存；平均存货 L0Xb^vx}m  
average yearly rent 平均年租 ]G&d`DNV  
avoidance of double taxation 避免双重课税 V
o%@bj~>  
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 >u~ l_?  
tP7l ;EX4  
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