一些有用的会计术语(也不知道发的地方对不对)A

A: c~dM`2J,  
A share Ａ股；甲类股份 IdM*5Y>f  
abatement of tax 减税；减扣免税额 2#_38=K=@  
ABN AMRO Bank N.V. 荷兰银行 1;W=
!Fx  
above-the-line expenditure 线上项目支出；经常预算支出 Z#Lx_*p]Q  
above-the-line receipt 线上项目收入；经常预算收入 8Xm@r#Oy5  
ABSA Asia Limited 南非联合亚洲有限公司 u=qPzmywt  
absolute change 绝对数值变更  c!uW}U_z  
absolute expenditure 实际开支 R.1Xst &i  
absolute guideline figure 绝对准则数字 M}.b" ljZ  
absolute interest 绝对权益 =J|sbY"]  
absolute order of discharge 绝对破产解除令 <5Mrp"C[i  
absolute profit margin 绝对利润幅度 Eb.;^=x  
absolute value 实值；绝对值 ;~sr$6  
absolutely vested interest 绝对既得权益 y>(rZ^y&  
absorbed cost 已吸收成本；已分摊成本 nb@"?<L!  
absorption 吸收；分摊；合并 ?|t/mo|K?  
absorption rate 吸收率；摊配率；分摊率 -'C!"\%  
ACB Finance Limited 亚洲商业财务有限公司 s=EiH  
acceptable form of reciprocity 合理的互惠条件 ;
>2#@QP  
acceptable rate 适当利率；适当汇率 vg8O] YF  
acceptance agreement 承兑协议 BEw{X|7  
acceptance for honour 参加承兑 5z]\$=TE  
acceptor 承兑人；接受人；受票人 $ehg@WK}.  
acceptor for honour 参加承兑人 v29G:YQe  
accident insurance 意外保险 "~p+0Xws9  
Accident Insurance Association of Hong Kong 香港意外保险公会 G+Dpma ]  
accident insurance scheme 意外保险计划 ;WI]vn  
accident year basis 意外年度基准 j.QHkI1.  
accommodation 通融；贷款 z*.v_Mx  
accommodation bill 通融票据；空头票据 "jZm0U$,*  
accommodation party 汇票代发人 Qm);6X   
account balance 帐户余额；帐户结余 C;sgK
 
account book 帐簿 Y
lUpASW  
account collected in advance 预收款项 
S]yvMj_?  
account current book 往来帐簿 XS0V:<+,  
account of after-acquired property 事后取得的财产报告 {~GR8 U  
account of defaulter 拖欠帐目 WaYO1
*=  
account payable 应付帐款 FWTx&Ip  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 MtG_9-  
account receivable 应收帐款 +(ny|r[#  
account receivable report 应收帐款报表 p~bkf>  
account statement 结单；帐单；会计财务报表
3B,QJ&  
account title 帐户名称；会计科目 o?!uX|Fy  
accountant's report 会计师报告 9p> /?H|  
Accountant's Report Rules 会计师报告规则 KZK,w#9.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 s[-]cHQ  
Accounting Arrangements 《会计安排》 ]A!.9Ko}u  
accounting basis 会计基础 hmGdjw t$  
accounting by Official Receiver 破产管理署署长呈交的帐目 <7gMl  
Accounting Circular 《会计通告》 [(cL/_  
accounting class 会计类别 ,z66bnjO  
accounting date 记帐日期；会计结算日期 (G5xkygR9  
accounting for money 款项核算 OKQLv+q5K)  
Accounting Officer 会计主任 KF{a$d  
accounting period 会计报告期；会计期 `45d"B I  
accounting policy 会计政策；会计方针 POBpJg  
accounting practice 会计惯例 _ +KmNfR  
accounting principle 会计准则 g
lor+  
accounting record 会计记录 >RR<eYu7m  
accounting report 会计报告 /`R dQ<($  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D_aR\  
Accounting Society of China 中国会计学会
"3t\em!  
accounting statement 会计报表 ;?8Iys#  
accounting system 会计制度；会计系统 {aJz. `u\  
accounting transaction 会计事项；帐务交易 z]>9nv`b  
accounting treatment 会计处理 
{mYx  
accounting year 会计年度 ma7fDo0,`h  
accretion 增值；添加 <R~KM=rL  
accrual 应计项目；应累算数目 Cj$H[K}>  
accrual basis 应计制；权责发生制 d[U1.SNL  
accrual basis accounting 应计制会计；权责发生制会计 5<r)+?!n  
accrue 应累算；应计 apaIJ+^[  
accrued benefit 应累算利益 \UtS>4w\  
accrued charges 应计费用 l%bq2,-%  
accrued cumulative preference share dividend 应累算的累积优先股股息 fNEz  
accrued expenses 应累算费用 |E|T%i^}./  
accrued interest payable 应付利息；应计未付利息 qP`?M\!O  
accrued interest receivable 应收利息；应计未收利息 XaGz].Sv  
accrued right 累算权益 ype"7p\  
accruing profit 应累算的利润 Y:%"K  
accumulated fiscal reserve 累积财政储备 i;HH ! TaN  
accumulated profit 累积利润；滚存溢利 V~c(]K)-  
accumulated reserve 累积储备 0|Q.U  
accumulation of surplus income 累积收益盈余 .jum "va%  
acquired assets 既得资产 STp!8mL  
acquisition 收购；购置；取得 5V rcR=?O  
acquisition cost 购置成本 u-M] Az-  
acquisition expenses 购置费用 u~)%tL  
acquisition of 100% interest 收购全部股权 ok=40B99T  
acquisition of control 取得控制权 ={xqNRVd  
acquisition of fixed assets 购置固定资产 '5cZzC 2  
acquisition of shell “买壳” feg`(R2  
acquisition price 收购价 dp< auA  
act of God 天灾 | /#'S&!U  
acting partner 执事合伙人 ;q&Z9lm  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [EOMCH2Ki  
active partner 积极参与的合伙人 w}b<D#0XC  
active trading 交投活跃 GFY-IC+fc  
actual circulation 实际流通 'Ix5,^M}B  
actual cost 实际成本 g$gVm:=  
actual expenditure 实际开支；实际支出 V*kznm  
actual income 实际入息；实际收入；实际收益 d'q;+jnP  
actual market 现货市场 {"\q(R0  
actual price 现货价；实际价格 N  I3(  
actual profit 实际利润 *e,CDV  
actual quotation 实盘；实际价位；实际报价 YrKFa%k  
actual year basis 按实际年度计算 5EfY9}dl  
actuals 实货 mN7&%Z  
actuarial investigation 精算调查 >2t cEz%  
actuarial principle 精算原则 DlS&qFs  
actuarial report 精算师报告 Xi
*SDy  
Actuarial Society of Hong Kong 香港精算学会 &{hc   
actuarial valuation 精算师估值 (mY(\mu}  
actuary 精算师 -|$*l Q  
ad referendum agreement 暂定协议；有待覆核的协定 e Ri!\Fx  
ad valorem duty 从价税；按值征税 _AAx )  
ad valorem duty system 从价税制 3v G  
ad valorem fee 从价费 o[2Y;kP3*P  
ad valorem tariff 从价关税 1y(iE C  
additional allowance 额外免税额 ] :GfOgo  
additional amount for unexpired risk 未过期风险的额外款额 6e&g$R v  
additional assessable profit 补加应评税利润 Rgs3A)[`d/  
additional assessment 补加评税 `-5cQ2>"  
additional commitment 额外承担 s/\XH&KR3V  
additional commitment vote 额外承担拨款 ~"RQ!
&U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qY# m*R  
additional dependent parent allowance 供养父母额外免税额 e8 v; D  
additional provision 额外拨款 <xC:Ant  
additional stamp duty 附加印花税 Fv;u1Atiw  
additional tax 补加税罚款；补加税款 vFR 1UP
F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #[C< J#;  
adjudged bankrupt 被裁定破产 =sL(^UISl  
adjudicated bankrupt 裁定破产人 6O%=G3I
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 cy9N:MR(c  
adjudication of bankruptcy 裁定破产；宣告破产 cyDiA(ot&  
adjudication of insolvency 裁定无力偿还债务 ~S!L!qY  
adjusted actual 经调整的实数；调整后的实数 -aA<.+  
adjusted current assets 经调整的流动资产；调整后的流动资产 my=*zziN  
adjusted figure 经调整的数字；调整后的数额 ?!_u,sT  
adjusted liabilities 经调整的负债；调整后的负债 YlG;A\]k  
adjusted loss 经调整的亏损；调整后的亏损 E#8J+7  
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 .!!79 6hS  
adjusted profit 经调整的利润；调整后的利润 iczs8gj*  
adjusted surplus 经调整的盈余额；调整后的盈余额 z{@=_5;  
adjusted value 经调整的价值；调整后的价值 A"`L~|&  
adjustment 调整；修订；理算〔保险〕 M3)v-"  
adjustment centre 调剂中心 R<_mK33hd  
adjustment lag 调整过程的时间差距；调整时差 h#vL5At  
adjustment mechanism 调整机制 j}i,G!-u  
adjustment of loss 亏损调整 d|R
HG  
adjustment process 调整过程；调整程序 D1"1MUSod  
adjustment range 调整幅度 S|s3}]g9  
administered exchange rate 受管制汇率 jw%fN!?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5ZZd.9ZgM  
administration expenses 行政费用 VvzPQk  
administration fee 手续费；行政费 sn2r>m3  
administration in bankruptcy 破产管理 yo'q[YtP'  
administration order 遗产管理令 gt#MeU  
administrator 管理人；遗产管理人 Cq TH!'N  
administrator of the estate 遗产管理人 ]w5ji  
admission of debt 债项承认书 1 VPg`+o  
admission of proof 接纳债权证明 ;CLR{t(N#V  
advance 放贷款项；垫付款项；预支款项；预付款项 ngtuYASc  
advance account 暂支帐目；预付款帐户 t- !h X/  
advance compensation 预付补偿金 p<<6}3~  
advance from shareholder 股东垫款 iJ5e1R8tN  
advance pending reimbursement 预支以待日后付还 UeFtzty,a  
advanced economy 先进经济体系 +k#mvPq  
advancement 预付；预付财产 k0gJ('zah  
advances warrant 垫款令 Vj#%B.#Zbf  
advancing 贷出 &8R-C[A  
adverse balance 逆差 (*LTqC  
adverse exchange 逆汇 (D:KqGqoT  
advertisement addressed to shareholders 在报章刊登的致股东通告 tzx:*  
advice for collection 托收通知书 Rs`Vr_?Hk  
advice of drawing 提款通知书；汇票通知书 7)g;Wd+H  
advice of payment 付款通知 Iwnj'R7:  
Advisory Committee [Securities and Futures Commission] `#-p,NElV  
谘询委员会〔证券及期货事务监察委员会〕 -Pv P  
Advisory Committee on Diversification 经济多元化谘询委员会 ,^UcRZ8.H  
affidavit 誓章；遗产申报誓章 bEBZ!ghU  
affidavit of no receipt 述明无收款的誓章 h[vAU 9f)  
affiliate 联号；联营公司；附属公司 ke{DFqh  
affiliated company 附属公司；联号；联营公司 $Vd?K@W[h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 qb#V)  
affordability 负担能力 *g}vT8w'}  
African Development Bank [AfDB] 非洲开发银行 d@_'P`%-  
after-acquired property 事后取得的财产 h#$_<U  
after-hours dealing 市后交易 M80}3mgP~  
after-tax profit 税后盈利；税后利润；税后溢利 _Y}^%eFw  
agency agreement 代理协议 ?z*W8b]'  
agency expenses 代理机构的开支 j 8~Gv=(h  
agency fee 代理费 }])GQ@  
Agency Law 《代理法》 O~7p^i}  
agent 代理人；承销人 >$d d9|[  
agent of company 公司代理人 J@=!w[v+  
agent's fee 代理人费；经纪费 $`cy'ZaF  
aggregate 总计；总数；总体数字 s|Imz<IE  
aggregate amount 总款额；总额 {X{01j};8  
aggregate assets and liabilities 总体资产与负债 S(q4OQB{  
aggregate at constant price 按固定价格计算的总体数字 e7)>U!9c9  
aggregate demand 总需求 z:@d@\$?  
aggregate gross position 总持仓量 +]aD^N9['  
aggregate limit 总限额 q>Dr)x)  
aggregate of salaries tax 合计薪俸税 TXY
 
aggregate performance 总体表现；总体业绩 AX!Md:s  
aggregate supply 总体供应 /3xFd)|Ds  
aggregate surplus 总盈余 2gK p\!  
aggregate total 整体总额 BV_a-\Sa=  
aggregate value 总值；合计价值 CNpCe-%&  
aggregated basis 合计基准 A5(kOtgiT  
aggregated net chargeable income 合计应课税入息实额 SLbavP#G  
aggregation 合并计算；合计；总和  |V*e2w  
aggregation of incomes of husband and wife 夫妇入息合并计算 )wyu+_:  
aggregation of property 财产的总和 N^@%qU
vT]  
agio 差价；贴水 ur,V>J<5A  
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》 gK]T
}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'Q^G6'(SaK  
《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》 \oD=X}UQw(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x3:ZB  
《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》 #,Fx@3y\a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _.s\qQ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 72BzvY.  
agreement for a settlement 授产协议 +4p2KYO  
agreement for assignment 转让协议 b*$o[wO9  
agreement for sale 售卖协议；买卖协议 .pNq-T  
agreement for sale and purchase 买卖协议 =}6Z{}(TT  
agreement for the payment of interest 支付利息协议 RQ_#rYmT  
agreement for the repayment of money 还款协议 ~a0d.dU  
agreement of reinsurance 再保险协议 r;5 AY  
Agricultural Bank of China 中国农业银行 ]VO,} `  
air passenger departure tax 飞机乘客离境税 0^|$cvYiL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .1l[
l5$  
airport tax 机场税 w|3fioLs  
alcohol duty 酒精税 x&6i@Jl  
alienation 让与；让渡；转让 7D9h;gsP  
alimony 生活费；赡养费 A=l?IC@O  
All Ordinaries Index [AOI] 所有普通股指数 AH ?MJKY@Z  
all risks 全险；综合险 `zV-1)=  
All Sales Record for Stock Market 《股票市场成交报告》 MXu+I,y*  
Allied Capital Resources Limited 新联财务有限公司 E(L^hZMc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !E(J ]a  
allocation letter 拨款信件 ]"7El;2z  
allocation of fund 分配款项；预留款项 v@<lEG#$"|  
allocation of profit 利润分配；溢利分配 Y }g6IK}  
allocation warrant 拨款令 P89Dg/P  
allotment 分配；配股 :W1tIB  
allotment notice 股份配售通知；配股通知 )GF
 
allotment of shares 股份分配 07E".T%Ts  
allowable 可获宽免；免税的 _3-,3ia  
allowable business loss 可扣除的营业亏损 ~"hAb2  
allowable expenses 可扣税的支出 hPX2 Bp  
allowance 免税额；津贴；备抵；准备金 ))we\I__8  
allowance for debts 债项的免税额 `04Y ;@w  
allowance for depreciation by wear and tear 耗损折旧免税额 $4fjSSB~  
allowance for funeral expenses 殡殓费的免税额 $;g%S0:3)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q0xE&[C[M  
allowance for repairs and outgoings 修葺及支出方面的免税额 Luu-c<*M  
allowance to debtor 给债务人的津贴 wMR[*I/  
alteration of capital 资本更改 R?FtncL%D  
alternate trustee 候补受托人 YP@?j  
amalgamation 合并 CH|g   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :EmMia-)J  
ambit of charges 征税范围；收费范围 *? orK o  
amended valuation 经修订的估值 d#$i/&gE  
American Commodities Exchange 美国商品交易所 c_j)8  
American Express Bank Limited 美国运通银行 WLA_YMlA  
American Stock Exchange 美国证券交易所 RdpQJ)3F  
amortization 摊销 K<fq=:I3  
amount due from banks 存放银行同业的款项 ^9m^#"ZW`  
amount due from banks abroad 存放海外银行同业的款项 [pyXX>:M  
amount due from holding companies 控股公司欠款 j4hUPL7  
amount due from local banks 存放本港银行同业的款项  Q-3J0=  
amount due to banks 银行同业的存款 }F9?*2\/  
amount due to banks abroad 海外银行同业的存款 #)c;i<Q3S  
amount due to holding companies 控股公司存款 5la]l  
amount due to local banks 本港银行同业的存款 rea}Uq+po  
amount due to outport banks 外埠银行同业的存款 qy0_1xT-  
amount for note issue 发行纸币的款额 %PNm7s4x2  
amount of bond 担保契据的款额 > & lg  
amount of consideration 代价款额 %#;(]7Zq  
amount of contribution 供款数额 " kJWWR  
amount of indebtedness 负债款额 -O
,O<tOm  
amount of principal of the loan 贷款本金额 P#'DGW&W0  
amount of rates chargeable 应征差饷数额 \6PIw-)  
amount of share capital 股本额 g\mrRZ/?  
amount of sums assured 承保款额 E`LIENm  
amount of variation 变动幅度 1=cfk#  
amount of vote 拨款数额 ^a0-5  
amount payable 应付款额 &|,qsDK(  
amount receivable 应收款额 OEqe^``!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 97@?QI}  
analysis 分析 /$N#_Xblr  
ancillary risk 附属风险 JT+lWhy  
annual account 周年帐目；周年帐目报表；年度决算；年结 $1`t+0^k  
annual accounting date 年结日期 ,)\5O0 D6  
annual allowance 每年免税额；年积金；年度津贴；年津 1x5CsmS  
annual balance 年度余额 L.~]qs|G/K  
annual disposable income 每年可动用收入 'jO-e^qT  
annual estimates 周年预算 u\\niCNA  
annual fee 年费 mJ#B<I'  
annual general meeting 周年大会 j~<iTLM  
annual growth rate 年增率；每年增长率 GA@Q:n8UuR  
annual long-term supplement 长期个案每年补助金 70l;**"4  
annual pensionable emolument 可供计算退休金的年薪 "r(pK@h  
annual report 年报 Vste$V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D +%k1  
annual return 周年报表；周年申报表；每年报税表格 [(ib9_`A'1  
Annual Return Rules 《周年报表规则》 Hw-oh?=  
annual review of consumer prices 每年消费物价回顾 < $/Yw   
annual roll-forward basis 逐年延展方式 5~TA(cb5  
annual salary 年薪 tfU3 6PR  
annual statement 年度报表；年度决算表 KPvYq?F>4  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _1bd)L&dF  
annuitant 年金受益人 V?pO~qo  
annuity 年金 HK4`@jYQ  
annuity contract 年金合约 XhkL))FcG  
annuity on human life 人寿年金 NNrZb?  
antecedent debt 先前的债项 x@(f^P  
ante-dated cheque 倒填日期支票 WYd,tGz  
anticipated expenditure 预期开支 W}i$f -K  
anticipated net profit 预期纯利 m&vYZ3vK[  
anticipated revenue 预期收入 %^BOYvPx  
anti-inflation measure 反通货膨胀措施 i: uA&9  
anti-inflationary stance 反通货膨胀立场 544I#!
  
apparent deficit 表面赤字 u+T, n  
apparent financial solvency 表面偿债能力 CX2q7azG  
apparent partner 表面合伙人 :JG}%  
application for personal assessment 个人入息课税申请书 uS10P7N}  
application of fund 资金应用 9>Z#o<*_/  
application to release as liquidator and to destruct the books of accounts and documents ])";Z  
申请免除清盘人职务及毁灭帐簿与文件 K%#C+`Ij  
appointed actuary 委任精算师 =-&iF  
appointed auditor 委任核数师；委任审计师 &:{yf=  
appointed trustee 委任的受托人 N=q29JU  
appointer 委任人 ,>EY9j  
apportioned pro rata 按比例分摊 [t\Mu}b  
apportionment 分配；分摊 tTxo:+xg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EJ|ZZYke!  
apportionment formula 分摊方程式 !ZcALtq  
apportionment of estate duty 遗产税的分摊
Ji?UG@  
appraisal 估价；评估
4o8HEq!  
appreciable growth 可观增长 M L_J<|,J  
appreciable impact 显着影响 %R5MAs&-5  
appreciable increase 可观增长 -]MP,P%  
appreciation 增值；升值 DY27'`n6  
appreciation against other currencies 相对其他货币升值 .VV!$; FB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -5B([jHgR  
appreciation tax 增值税 43]&SXprH  
appropriation 拨款；拨用；拨付 oU6g5  
appropriation account 拨款帐目 K&oO+G^f  
Appropriation Bill 拨款法案 K%@SS8!oy  
appropriation-in-aid system 补助拨款办法 T1TZ+\  
approved assets 核准资产 .-*nD8b  
approved basket stock 认可一篮子证券 +0042Yi  
approved budget 核准预算 Q&\ksM  
approved charitable donation 认可慈善捐款 I>zn$d*0  
approved charitable institution 认可慈善机构 h^X.e[  
approved currency 核准货币；认可货币 l3$?eGGM  
approved estimates 核准预算 U?C{.@#w  
approved estimates of expenditure 核准开支预算 O/"&?)[v  
approved overseas insurer 核准海外保险人 7im;b15j`'  
approved overseas trust company 核准海外信托公司 FAGVpO[  
approved pooled investment fund 核准汇集投资基金 U9OF0=g  
approved provident fund scheme 认可公积金计划 aM1JG$+7G  
approved provision 核准拨款 cHd39H9  
approved redeemable share 核准可赎回股份 d$ 7b  
approved regional stock 认可地区性证券 u _^=]K;  
approved retirement scheme 认可退休金计划 bhT]zsBK  
approved subordinated loan 核准附属贷款 9~af\G  
arbitrage 套戥；套汇；套利 {u][q &n  
arbitrageur 套戥者；套汇者 id9T[^h  
arbitrary amount 临时款项 +u.L6GcB  
arrangement 措施；安排；协定 f%l#g]]  
arrears 欠款 ? +!?$h  
arrears of pay 欠付薪酬 T}On:*&  
arrears of revenue 逾期未收税款；逾期未收的帐项 0w&1wee(  
articles of association 组织章程；组织细则；组织章程细则 >U.u
Rq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8#AXK{  
ascertainment of profit 确定利润 PUo&>  
"Asia Clear" “亚洲结算系统” . 2Q/D?a  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7K4%`O   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hY'%SV
p  
Asian Development Fund [ADF] 亚洲发展基金 h2snGN/{Hb  
Asian dollar bond 亚洲美元债券 t)+dW~g  
Asian dollar market 亚洲美元市场 &(7
Io?  
Asian dollar rate 亚洲美元利率 zYJxoC{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 '^AXUb  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (J#3+I  
asked price 沽盘；喊价；索价；卖方报价 4 ETVyK|  
assessable income 应评税入息 nwVtfsb  
assessable loss 应评税亏损 ] lTfi0}g_  
assessable profit 应评税利润 )9,"~P2[R  
assessable value 应评税值 Hn.UJ4V  
assessed profit 估定利润 yh!vl&8M  
assessed value 经评估价值 -|mRJVl8  
assessment 评税；评定；估价；评税单 [G)Sq;  
assessment number 评税编号；估价编号 #d(r^U#I  
assessment of additional tax 补加税评税 ;I'["k%  
assessment of performance 业绩评估；实绩评价 )2hoO_l:  
Assessor 评税主任 wkw/AZ{27  
asset price bubbles 资产价格泡沫 tam/FzVw  
asset-backed securities 具资产保证的证券 7Kjq1zl;  
assets accretion 资产增值 ^5F/=TtE G  
assets and liabilities 资产与负债 i>}z$'X  
assets betterment statement 资产递增表；资产改进表 e2F7G>q:5  
assets lending 实物放款；有抵押贷款 sP!qv"u  
assets of the company passing on the death 死者去世时转移的公司资产 mer{Jys  
assets pledged as security for liabilities 用作负债抵押的资产 Rl8-a8j$f.  
assets portfolio 资产投资组合 ~VKXL,.  
assets price 资产价格 $T0[  
assets quality 资产质素 sP7(1)\  
assets realization 资产变现 2e=Hjf )  
assets refinancing arrangement 资产再集资安排 $4]PN2d&  
assets securitization 资产证券化 gd*?kXpt   
assets situated outside Hong Kong 在香港以外地方的资产 WdnP[x9  
assets stripping 削减资产；拆卖资产 +UtK2<^:o  
assets value 资产值 egvWPht'_  
assignee 承让人 9IV WbJ  
assignment 转让；转让书；转让契 ?i"FdpW  
assignment of interest 权益转让 pj6Cvq4bD  
assignment of letters patent and trade mark 专利证书及商标转让 %cL:*D4oz  
assignment of property 物业转让；物业转让书 TMBdneS-s  
assignment right 转让权 I&c#U+-A'  
assignor 转让人 on$a]zx'@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 l|{<!7a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 v
2Y=vr  
associate member 附属会员 hW&UG#PY>  
associated body corporate 相联法人团体 hd' n"  
associated company 相联公司；联属公司 N0f}q1S<-A  
associated corporation 相联法团 m~A/.t%=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] t=#)3C`Q}  
公认会计师公会〔英国〕 I 3PnyNZ  
Association of Futures Exchange Brokers 香港期货经纪协会 PHkvt!
uH  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "AVc^>  
association of underwriters 承保人组织 !T)>q%@ai  
assumption of control 接管 3[4]
G@  
assurance 担保；保险；转易；转易书 O&uOm:/(  
assurance of interest 权益的转易 Pe.D[]S  
at 19XX price 按一九ＸＸ年价格计算 We2=|AB  
at a discount 按赔价计算；按贴水价格计算；打折扣 ZWH
`s  
at a premium 按溢价计算；按升水价格计算 Ns_d10rZ.  
at call 通知付款；按通知 mUxD.;P  
at constant market price 按固定市价计算 l(W3|W#P  
at constant price 按固定价格计算 vP!gLN]TV  
at cost 按成本计算 *k -UQLJ  
at current market price 按当时市价计算；按现时市价计算 3 a`-_<  
at current price 按当时价格计算；按现时价格计算 TEtZPGFl  
at factor cost 按要素成本计算；按生产要素成本计算 B=7L+6  
at money-of-the-day price 按付款当日价格计算 WD:5C3;  
at or better 按指定或较佳价位〔买卖指令〕 9)qx0  
at par 按面值计算；平价 V'B 6C#jT  
at sight 见票即付 FgxQ}VvlH  
at the close 按收市盘 s#ykD{Z  
at the opening 按开市盘 v)06`G  
attestation 见证；见证条款 l3,|r QD  
at-the-money option 平价期权 3 0Z;}<)9  
attorney 受权人；受托代表人 P%c<0y"O:>  
attornment 新拥有人承认书 vEkz
5$  
attributable profit 可归属利润 rcOmpgew  
attributable share value 可归属股份价值 ~p.23G]x  
Auckland Stock Exchange 奥克兰证券交易所 R
\^tr  
auction 拍卖 [(XKqiSV  
auctioneer 拍卖商 X%sc:V  
audit 审计；核数 '4iu0ie>D  
Audit Commission 审计署 Jx]`!dP3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U\N`[k.F  
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〕 bZ)Jgz  
audit review 帐目审查 o9CB ,c7]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Tym!7H2  
audited account 审计帐目；经审计的帐目 : SNp"|  
audited annual account 经审计的周年帐目 y< 84Gw_  
audited balance sheet 经审计的资产负债表 5o
?bF3  
auditor 核数师；核数主任；审计师 /dAIg1ra  
auditor's certificate 核数师证明书；审计师证明书 YL]x>7T~4t  
auditor's report 核数师报告；审计师报告 /D12N'VaE  
Aussie bond 澳元债券 VCIG+Gz  
austerity budget 紧缩预算 DIY WFVh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 YG_3@`-<  
Australia All Ordinaries Index 澳洲所有普通股票指数 4s~o   
Australian Dollar [AUD] 澳元 01J.XfCd6  
Australian Options Market 澳大利亚期权市场 H:`r!5&Qb5  
Australian Securities Commission 澳洲证券事务监察委员会 V>hy5hDpH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F9hCT)  
Australian Stock Exchange 澳大利亚证券交易所 [ 6M8a8C  
Austrian Schilling [ATS] 奥地利先令 L(L;z'3y  
authentication 认证；鉴证 /CP1mn6H  
authority to purchase 委托购买证；委购书 BN=,>-O%  
authorization 认可；核准；授权；授权书 VH/_0  
authorization by direction 指示授权 I'"
;  
authorization by instruction 指令授权 u}$?r\H'(  
authorization by warrant 令状授权 C..O_Zn{g  
authorization of unit trust 单位信托的认可 yR&E6o.$z  
authorized agent 指定代理人 #8A|-u=3  
authorized capital 法定资本 6gv.n  
authorized clerk 出市员 F=cO=5Iz  
authorized dealer 认可交易商 g#e"BBm=A  
authorized financial institution 认可财务机构 IzG7!K  
authorized fund 认可基金 i<l)To-  
authorized fund house 获授权的基金公司；认可基金公司 g$ h!:wW  
authorized institution 认可机构 J;qHw[6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0F"xU1z,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MDRSI g  
authorized insurer 获授权保险人；获认可承保人 z~F!zigNAc  
authorized investment 特准投资项目 83@+X4ptp  
authorized person 获授权人 3E#acnqn*  
authorized representative 获授权代表 (g 8K?Q  
authorized share capital 法定股本 ?/;<32cE,  
automated quotation system 自动报价系统 T"$"`A"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =
T1i(M#  
自动交易系统〔香港期货交易所有限公司〕 tw;`H( UZ^  
automatic adjustment mechanism 自动调整机制  H='`#l1  
automatic adjustment system 自动调整系统 LWY`J0/  
Automatic Clearing House 自动票据交换所 +f+\uObi:  
automatic exchange rates accumulation system 自动化汇率累集系统 1:-$mt_*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +m"iJW0  
automatic teller machine [ATM] 自动柜员机 QDU^yVa_  
autopay 自动转帐 7%X$6N-X  
available assets 可用资产 #/n\C  
available fiscal reserve 现存财政储备 |XQ!xFB  
available profit 可用利润 '1d-N[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 yd2ouCUV  
average 平均；平均数；海损 8g<3J-7Mm  
average basic salary 平均基本薪金 ^ H'|iju  
average consumer expenditure 平均消费开支；一般消费开支 $Uzc  
average cost 平均成本 @r#>-p  
average cost of land production 增辟土地平均成本 &.d~ M
1Mz  
average daily turnover 平均每日成交额
aFLm,  
average daily wage rate 平均每日工资率 %;gD_H4mm  
average expenditure pattern 平均开支模式 R\iU)QP  
average growth rate 平均增长率 U!('`TYe  
average net fixed assets 固定资产平均净值 9khD7v   
average of relatives 相对价格平均数 ?R";EnD  
average price 平均价格 >J4_/p>Qs  
average propensity to consume 平均消费倾向；一般消费倾向 *-2u0%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^K3{6}]  
average rate 平均率 `74A'(u_  
average revenue 平均收入；平均收益 (HY|0Bgr  
average stock 平均库存；平均存货 x;ujR<  
average yearly rent 平均年租 mWtwp-  
avoidance of double taxation 避免双重课税 <.Pr+g  
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 Nhs]U`s(g  
TzVNZDQ`Jl  
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