一些有用的会计术语(也不知道发的地方对不对)A

A: QIK;kjr*A3  
A share Ａ股；甲类股份 zl]Ic' _i  
abatement of tax 减税；减扣免税额 MH0xD  
ABN AMRO Bank N.V. 荷兰银行 0:1[F!]'b  
above-the-line expenditure 线上项目支出；经常预算支出 . r?URC  
above-the-line receipt 线上项目收入；经常预算收入 R!+_mPb=Q*  
ABSA Asia Limited 南非联合亚洲有限公司 w\K(kNd(  
absolute change 绝对数值变更 KbXENz&C  
absolute expenditure 实际开支 r_"=DLx6  
absolute guideline figure 绝对准则数字 5~R1KjjvA  
absolute interest 绝对权益 sahXPl%;U  
absolute order of discharge 绝对破产解除令 p2=+cS"HC  
absolute profit margin 绝对利润幅度 j7XUFA  
absolute value 实值；绝对值 uo TTHj7cq  
absolutely vested interest 绝对既得权益 %2I >0  
absorbed cost 已吸收成本；已分摊成本 )yTBtYw3  
absorption 吸收；分摊；合并 *3!#W|#=]N  
absorption rate 吸收率；摊配率；分摊率 .UGbo.e  
ACB Finance Limited 亚洲商业财务有限公司 dzbFUDJ  
acceptable form of reciprocity 合理的互惠条件 JS!`eO/8  
acceptable rate 适当利率；适当汇率 _{C =d3  
acceptance agreement 承兑协议 )N'-Ap$g  
acceptance for honour 参加承兑 x:? EL)(  
acceptor 承兑人；接受人；受票人 (teK0s;t5k  
acceptor for honour 参加承兑人 (i.7\$4  
accident insurance 意外保险 "9v4'"  
Accident Insurance Association of Hong Kong 香港意外保险公会 lf9mdbm  
accident insurance scheme 意外保险计划 qS!U1R?s  
accident year basis 意外年度基准 p Lwtm@  
accommodation 通融；贷款 SZVAf|]Yg  
accommodation bill 通融票据；空头票据 fo"%4rkL  
accommodation party 汇票代发人 4/N{~  
account balance 帐户余额；帐户结余 c}G\F$  
account book 帐簿 @R
w]boC  
account collected in advance 预收款项 '89nyx&W  
account current book 往来帐簿 $/FL)m8.3  
account of after-acquired property 事后取得的财产报告 0F-%C>&g  
account of defaulter 拖欠帐目 3EA+tG4KnO  
account payable 应付帐款 &
~&oB;uR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A|`mIma#  
account receivable 应收帐款 ukDaX  
account receivable report 应收帐款报表 IJk<1T7:(W  
account statement 结单；帐单；会计财务报表 ^//`Dz  
account title 帐户名称；会计科目 ?m\? #  
accountant's report 会计师报告 0..]c-V(G  
Accountant's Report Rules 会计师报告规则 o^3X5})sv  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (7A-cC  
Accounting Arrangements 《会计安排》 #/ HQ?3h]  
accounting basis 会计基础 )1E#'v12"  
accounting by Official Receiver 破产管理署署长呈交的帐目 9#:B_?e=  
Accounting Circular 《会计通告》 y[DS$>E  
accounting class 会计类别 =5q_aK#i  
accounting date 记帐日期；会计结算日期 mIW/x/I  
accounting for money 款项核算 .H}#,pQ}l  
Accounting Officer 会计主任 Oq[YbQ'GE  
accounting period 会计报告期；会计期 o#QS: '|  
accounting policy 会计政策；会计方针 q^eLbivVE  
accounting practice 会计惯例 560`R>  
accounting principle 会计准则 ]-{A"tJ  
accounting record 会计记录 t8f:?  
accounting report 会计报告 >c=-uI  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -J;;6aA  
Accounting Society of China 中国会计学会 71c(Nw~iQ  
accounting statement 会计报表 !7n`-#)  
accounting system 会计制度；会计系统 ;$g?W"  
accounting transaction 会计事项；帐务交易 I#:Dk?"O2  
accounting treatment 会计处理 c@x6<S%*  
accounting year 会计年度 >)edha*W]  
accretion 增值；添加 N gagzsJ=  
accrual 应计项目；应累算数目 3a0% J'  
accrual basis 应计制；权责发生制 qkA8q@Y4|  
accrual basis accounting 应计制会计；权责发生制会计 `4-m$ab  
accrue 应累算；应计 nP+jkNn3  
accrued benefit 应累算利益 $ qTv2)W1{  
accrued charges 应计费用 [8'^"  
accrued cumulative preference share dividend 应累算的累积优先股股息 M:t"is
 
accrued expenses 应累算费用 'xu!t'l&  
accrued interest payable 应付利息；应计未付利息 i?D)XXB85  
accrued interest receivable 应收利息；应计未收利息 P-\65]`C  
accrued right 累算权益 42=
/$V  
accruing profit 应累算的利润 I.- I4F)D  
accumulated fiscal reserve 累积财政储备 >">grDX  
accumulated profit 累积利润；滚存溢利 ;{1
ws  
accumulated reserve 累积储备 XB<Q A>dLh  
accumulation of surplus income 累积收益盈余 (s,u9vj=>L  
acquired assets 既得资产 df{6!}/(  
acquisition 收购；购置；取得 q{XeRQ'/  
acquisition cost 购置成本 yL_\&v  
acquisition expenses 购置费用 v+W4wD  
acquisition of 100% interest 收购全部股权 Xb.# =R  
acquisition of control 取得控制权 tja7y"(]  
acquisition of fixed assets 购置固定资产 dMK\ y4#i  
acquisition of shell “买壳” k1fX-2H  
acquisition price 收购价 )v %tyU  
act of God 天灾 cd
;~60@K  
acting partner 执事合伙人 oO9yI^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h]WW?.  
active partner 积极参与的合伙人 I^m9(L4%  
active trading 交投活跃 i2Sh^\Xw  
actual circulation 实际流通 &R3#? 1,  
actual cost 实际成本 [Uw3.CVh  
actual expenditure 实际开支；实际支出 ZOy^TR  
actual income 实际入息；实际收入；实际收益 K1t>5zm
 
actual market 现货市场 "\qm+g  
actual price 现货价；实际价格 <tv"I-2  
actual profit 实际利润 wu3p2#-Z  
actual quotation 实盘；实际价位；实际报价 Hm]\.ZEy  
actual year basis 按实际年度计算 )PvB^n  
actuals 实货 ^-,@D+eW  
actuarial investigation 精算调查 r[P+F  
actuarial principle 精算原则 T^S$|d  
actuarial report 精算师报告 Nuaq{cl  
Actuarial Society of Hong Kong 香港精算学会 :z2G a  
actuarial valuation 精算师估值 @DK`#,  
actuary 精算师
0W,.1J2*  
ad referendum agreement 暂定协议；有待覆核的协定 i!+0''i{#  
ad valorem duty 从价税；按值征税 0F<$Zbe2B  
ad valorem duty system 从价税制 R0T{9,;[`  
ad valorem fee 从价费 $spk.j  
ad valorem tariff 从价关税 
yUvn h  
additional allowance 额外免税额 .Ix[&+LsY  
additional amount for unexpired risk 未过期风险的额外款额 lbC9^~T+  
additional assessable profit 补加应评税利润 d?A!0;(*  
additional assessment 补加评税 ._6e#=  
additional commitment 额外承担 !fG}<6&i  
additional commitment vote 额外承担拨款 V(0V$&qipc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $j"BHpN  
additional dependent parent allowance 供养父母额外免税额 v8>bR|n5  
additional provision 额外拨款 "e
d A  
additional stamp duty 附加印花税 +O@|bd\  
additional tax 补加税罚款；补加税款 0lS=-am  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )pG*_q  
adjudged bankrupt 被裁定破产 =$#=w?~%  
adjudicated bankrupt 裁定破产人 ,=dc-%J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 dg4q+  
adjudication of bankruptcy 裁定破产；宣告破产 .DHQJ|J-1  
adjudication of insolvency 裁定无力偿还债务 [BFPIVD)h]  
adjusted actual 经调整的实数；调整后的实数 {11xjvAD  
adjusted current assets 经调整的流动资产；调整后的流动资产 , nW)A/?}  
adjusted figure 经调整的数字；调整后的数额 SEIJ+u9XsA  
adjusted liabilities 经调整的负债；调整后的负债 eDsc_5I  
adjusted loss 经调整的亏损；调整后的亏损 V:2{LR<R8  
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 'EG/)0t`  
adjusted profit 经调整的利润；调整后的利润 -(9TM*)O  
adjusted surplus 经调整的盈余额；调整后的盈余额 m=V69 a#  
adjusted value 经调整的价值；调整后的价值 HH|N~pBJB  
adjustment 调整；修订；理算〔保险〕 K6N+0#  
adjustment centre 调剂中心 apWv+A  
adjustment lag 调整过程的时间差距；调整时差 
UHX,s  
adjustment mechanism 调整机制 sU"sd7#A  
adjustment of loss 亏损调整 '?d5L+9  
adjustment process 调整过程；调整程序 VCa`|S?2  
adjustment range 调整幅度 :\~YbA  
administered exchange rate 受管制汇率 .yQ<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \2M{R  
administration expenses 行政费用 6\xfoy|j  
administration fee 手续费；行政费 8@7leAq!  
administration in bankruptcy 破产管理 ^>#@qMw  
administration order 遗产管理令 _eUd RL>  
administrator 管理人；遗产管理人 .-GC,&RO  
administrator of the estate 遗产管理人 R6\|:mI,$  
admission of debt 债项承认书 `IJTO_  
admission of proof 接纳债权证明 ,e;_ Vb  
advance 放贷款项；垫付款项；预支款项；预付款项 ow*^z78M{  
advance account 暂支帐目；预付款帐户 [midNC+,  
advance compensation 预付补偿金 dUkZ_<5''  
advance from shareholder 股东垫款 a"phwCc"%  
advance pending reimbursement 预支以待日后付还 fwv.^kx  
advanced economy 先进经济体系 \6;b.&%w2  
advancement 预付；预付财产 {~ 1 ~V  
advances warrant 垫款令 hI,+J>  
advancing 贷出 =1zRm >m  
adverse balance 逆差 |N:kf&]b  
adverse exchange 逆汇 7$Lt5rn"}  
advertisement addressed to shareholders 在报章刊登的致股东通告 zA8
Tp8(  
advice for collection 托收通知书 E=t^I/f)E  
advice of drawing 提款通知书；汇票通知书 fr8hT(,s)  
advice of payment 付款通知 zin'&G>l  
Advisory Committee [Securities and Futures Commission] .cB>ab&  
谘询委员会〔证券及期货事务监察委员会〕 LknV47vd  
Advisory Committee on Diversification 经济多元化谘询委员会 Pa"[&{:  
affidavit 誓章；遗产申报誓章 \omfWW
pK  
affidavit of no receipt 述明无收款的誓章 3W}qNY;J  
affiliate 联号；联营公司；附属公司 [uFv_G{H  
affiliated company 附属公司；联号；联营公司 + De-U.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mX GW+  
affordability 负担能力 60r0O5=|Fl  
African Development Bank [AfDB] 非洲开发银行 6NGQU%Hd  
after-acquired property 事后取得的财产 dm"|\7  
after-hours dealing 市后交易 B*n_ VBd  
after-tax profit 税后盈利；税后利润；税后溢利 =m U</F)  
agency agreement 代理协议 CQ'4 ".7  
agency expenses 代理机构的开支 "MgTfUIiyD  
agency fee 代理费 I?CfdI  
Agency Law 《代理法》 Ie4Xk  
agent 代理人；承销人 )zu m.6pT  
agent of company 公司代理人 I|_U|H!`  
agent's fee 代理人费；经纪费 `$yi18F  
aggregate 总计；总数；总体数字 ai;-_M+$  
aggregate amount 总款额；总额 a<P?4tbF  
aggregate assets and liabilities 总体资产与负债 \{ff7_mLo  
aggregate at constant price 按固定价格计算的总体数字 Qk].^'\  
aggregate demand 总需求 3#Xv))w1  
aggregate gross position 总持仓量 '[Bok=$B)  
aggregate limit 总限额 B0,C!??5  
aggregate of salaries tax 合计薪俸税 3<}r+,j  
aggregate performance 总体表现；总体业绩 ?y,z  
aggregate supply 总体供应 MsP`w3b
 
aggregate surplus 总盈余 Z%QU5.  
aggregate total 整体总额 OD).kP}s^  
aggregate value 总值；合计价值 7$"n.cr :  
aggregated basis 合计基准 wa
$Q8/  
aggregated net chargeable income 合计应课税入息实额 3($tD*!o  
aggregation 合并计算；合计；总和 =Iy khrS  
aggregation of incomes of husband and wife 夫妇入息合并计算 bkIQ?cl<at  
aggregation of property 财产的总和 (~]0)J  
agio 差价；贴水 {r_x\VC=p  
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》 3Cg0^~?6-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5
3l!$#o  
《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$7#z\VWu  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment c='uyx  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 :nxBM#:xu  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment SlD7 \X&~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ML:H\  
agreement for a settlement 授产协议 R'h.lX  
agreement for assignment 转让协议 W!)B%.Q  
agreement for sale 售卖协议；买卖协议 @}hdMVi  
agreement for sale and purchase 买卖协议 CB>*(Mu  
agreement for the payment of interest 支付利息协议 ;bkvdn}  
agreement for the repayment of money 还款协议 _dwJ;j`2  
agreement of reinsurance 再保险协议 uw{K&Hxw  
Agricultural Bank of China 中国农业银行 y
hNy  
air passenger departure tax 飞机乘客离境税 =o_zsDv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YeV
kX{y  
airport tax 机场税 hd#MV!ti  
alcohol duty 酒精税 pZ&?u
o67_  
alienation 让与；让渡；转让 oZw#]Q@  
alimony 生活费；赡养费 ~jMfm~  
All Ordinaries Index [AOI] 所有普通股指数 r%xf=};  
all risks 全险；综合险 /`b`ai8`8  
All Sales Record for Stock Market 《股票市场成交报告》 yu$xQ
~ o  
Allied Capital Resources Limited 新联财务有限公司 8P*wt'Q$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #NQx(C  
allocation letter 拨款信件 z{A~d  
allocation of fund 分配款项；预留款项 4[ =C,5r  
allocation of profit 利润分配；溢利分配 9&'Hh
Jm  
allocation warrant 拨款令 I0}G, q  
allotment 分配；配股 'b Kc;\  
allotment notice 股份配售通知；配股通知 '?qI_LP?  
allotment of shares 股份分配 !]=S A &  
allowable 可获宽免；免税的 0;2ApYks  
allowable business loss 可扣除的营业亏损 +lw*/\
7  
allowable expenses 可扣税的支出
2;`WI:nt  
allowance 免税额；津贴；备抵；准备金 <L:}u!  
allowance for debts 债项的免税额 ; nYR~~  
allowance for depreciation by wear and tear 耗损折旧免税额 oU)3du   
allowance for funeral expenses 殡殓费的免税额 !_+ok$"d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k1Sr7|  
allowance for repairs and outgoings 修葺及支出方面的免税额 I4MZJAYk  
allowance to debtor 给债务人的津贴 .[S\&uRv  
alteration of capital 资本更改 SfUbjs@a  
alternate trustee 候补受托人 7 MG<!U  
amalgamation 合并 f- ~]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t^8|t(Lq  
ambit of charges 征税范围；收费范围 Z2&7HTz  
amended valuation 经修订的估值 yI.hN  
American Commodities Exchange 美国商品交易所 cb%ML1c  
American Express Bank Limited 美国运通银行 c->?'h23)  
American Stock Exchange 美国证券交易所 &-p!Lg&D  
amortization 摊销 X oh@(%  
amount due from banks 存放银行同业的款项 j:xm>X'  
amount due from banks abroad 存放海外银行同业的款项 (?kCo  
amount due from holding companies 控股公司欠款 u^+ (5|  
amount due from local banks 存放本港银行同业的款项 lcuqzX{7  
amount due to banks 银行同业的存款 !s47A"O&B  
amount due to banks abroad 海外银行同业的存款 {|R +|ow  
amount due to holding companies 控股公司存款 :}[D;cx  
amount due to local banks 本港银行同业的存款 9[Xe|5?c  
amount due to outport banks 外埠银行同业的存款 JwcC9 O  
amount for note issue 发行纸币的款额 e)A{ {wD/  
amount of bond 担保契据的款额 CAbT9Wz&  
amount of consideration 代价款额 884-\M"h  
amount of contribution 供款数额 XA
-,  
amount of indebtedness 负债款额 AqjEz+TVt  
amount of principal of the loan 贷款本金额 tq2TiXo%  
amount of rates chargeable 应征差饷数额 s^ K:cz  
amount of share capital 股本额 uAv'%/  
amount of sums assured 承保款额 q.v_?X<_  
amount of variation 变动幅度 js)I%Z  
amount of vote 拨款数额 8t1,_,2'  
amount payable 应付款额 }Fb966 $  
amount receivable 应收款额 +3o 4KB}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ki9vJ<  
analysis 分析 bVYsPS  
ancillary risk 附属风险 1eMaKT_=  
annual account 周年帐目；周年帐目报表；年度决算；年结 2hE+Om^n  
annual accounting date 年结日期 Y$N D  
annual allowance 每年免税额；年积金；年度津贴；年津 TPWqiA?3Cp  
annual balance 年度余额 ]hlYmT  
annual disposable income 每年可动用收入 8 qwOZ d  
annual estimates 周年预算 lv\^@9r  
annual fee 年费 <R8!f
c{`  
annual general meeting 周年大会 81Ityd-}  
annual growth rate 年增率；每年增长率 `sJv?  
annual long-term supplement 长期个案每年补助金 D]WU,a[$Bc  
annual pensionable emolument 可供计算退休金的年薪 CUa`#  
annual report 年报 z|sR `
]K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $d%NFc&  
annual return 周年报表；周年申报表；每年报税表格 r+;AEN48  
Annual Return Rules 《周年报表规则》 3k5F$wf  
annual review of consumer prices 每年消费物价回顾 ZIvP?:=!  
annual roll-forward basis 逐年延展方式 A.(xa+z?  
annual salary 年薪 #{suH7  
annual statement 年度报表；年度决算表 +@#k<.yqn  
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 ~{BR~\D  
annuitant 年金受益人 J7s\  
annuity 年金 VU(#5X%Pn  
annuity contract 年金合约 7wwlZ;w  
annuity on human life 人寿年金 j!hdi-aTU  
antecedent debt 先前的债项 cO/.(KBF  
ante-dated cheque 倒填日期支票 AX2On}&bf  
anticipated expenditure 预期开支 ~Is-^k)y  
anticipated net profit 预期纯利 J)a^3>  
anticipated revenue 预期收入 \_PD@A9  
anti-inflation measure 反通货膨胀措施 Y<9Lqc.i  
anti-inflationary stance 反通货膨胀立场 <[<]+r&*  
apparent deficit 表面赤字 GXx/pBdy[4  
apparent financial solvency 表面偿债能力 yB,{:kq7D  
apparent partner 表面合伙人 lv0}
d  
application for personal assessment 个人入息课税申请书 !Zma\Ip  
application of fund 资金应用 e6igx  
application to release as liquidator and to destruct the books of accounts and documents (2vf <x  
申请免除清盘人职务及毁灭帐簿与文件 `p.O  
appointed actuary 委任精算师 :O(<3"P/  
appointed auditor 委任核数师；委任审计师 pd1V8PZSG  
appointed trustee 委任的受托人 |{8eoF  
appointer 委任人 7P2?SW^
 
apportioned pro rata 按比例分摊 M9aVE)*!I  
apportionment 分配；分摊 TT0~41&l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w[
V71Iej  
apportionment formula 分摊方程式 o/U"'FP  
apportionment of estate duty 遗产税的分摊 *7yu&a8  
appraisal 估价；评估 Q41eYzA
i  
appreciable growth 可观增长 HAi'0%"  
appreciable impact 显着影响 c!{]Z_d\  
appreciable increase 可观增长 lVmm`q
6n9  
appreciation 增值；升值 {hLS,Me  
appreciation against other currencies 相对其他货币升值 jPjFp35;zb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wv eej@zs  
appreciation tax 增值税 5ma*&Q8+  
appropriation 拨款；拨用；拨付 o|v_+<zD!  
appropriation account 拨款帐目  ~/B[;#  
Appropriation Bill 拨款法案 {{\ d5CkX  
appropriation-in-aid system 补助拨款办法 4X5Tyv(Dp  
approved assets 核准资产 *&\fBi]  
approved basket stock 认可一篮子证券 @%5$x]^  
approved budget 核准预算 VZ:LK  
approved charitable donation 认可慈善捐款 y^SDt3Am  
approved charitable institution 认可慈善机构 ua^gG3n0  
approved currency 核准货币；认可货币 q i27:oJ  
approved estimates 核准预算 d1`us G"  
approved estimates of expenditure 核准开支预算 >J \}&!8,  
approved overseas insurer 核准海外保险人 4l6+8/Y  
approved overseas trust company 核准海外信托公司 jo-qP4w  
approved pooled investment fund 核准汇集投资基金 !P6\-.  
approved provident fund scheme 认可公积金计划 KH<f=?b  
approved provision 核准拨款
'WA]DlO  
approved redeemable share 核准可赎回股份 iYyJq;
S   
approved regional stock 认可地区性证券 Wn9b</tf  
approved retirement scheme 认可退休金计划 l9%oKJ;  
approved subordinated loan 核准附属贷款 42Gv]X  
arbitrage 套戥；套汇；套利 sKkk+-J4  
arbitrageur 套戥者；套汇者 TzCNY@y  
arbitrary amount 临时款项 !H5r+%Oo|  
arrangement 措施；安排；协定 3+%c*}KC~  
arrears 欠款 FTihxC?.L  
arrears of pay 欠付薪酬 Z5vpo$l  
arrears of revenue 逾期未收税款；逾期未收的帐项 2f8Cs$Opb  
articles of association 组织章程；组织细则；组织章程细则 Ier0F7]I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p&:(D=pIu  
ascertainment of profit 确定利润 ~vVsxC$.  
"Asia Clear" “亚洲结算系统” M=
57 d7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .[Z<r>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;n9r;$!f  
Asian Development Fund [ADF] 亚洲发展基金 o771q}?&`  
Asian dollar bond 亚洲美元债券 U-P\F-  
Asian dollar market 亚洲美元市场 @y (9LSs  
Asian dollar rate 亚洲美元利率 +~6gP!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 k0=$mmmPY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 CywQ  
asked price 沽盘；喊价；索价；卖方报价 %CxrXU  
assessable income 应评税入息 :\+;5Se+l  
assessable loss 应评税亏损 QsaaA MGY  
assessable profit 应评税利润 _VeZlk7k  
assessable value 应评税值 p~T)Af<(  
assessed profit 估定利润 Ol,Tw=?  
assessed value 经评估价值 -!dL <  
assessment 评税；评定；估价；评税单 UqaLTdYG  
assessment number 评税编号；估价编号 BwN
65_5p  
assessment of additional tax 补加税评税 Z2yZz
:.'  
assessment of performance 业绩评估；实绩评价 PD$gW`V  
Assessor 评税主任 J~0_  
asset price bubbles 资产价格泡沫 yW&|ZJF?  
asset-backed securities 具资产保证的证券 DQ{Yr>
J  
assets accretion 资产增值 t?1+Yw./em  
assets and liabilities 资产与负债 Ip/_uDi+!Z  
assets betterment statement 资产递增表；资产改进表 !+?,y/*5(  
assets lending 实物放款；有抵押贷款 .[v4'ww^  
assets of the company passing on the death 死者去世时转移的公司资产 !<wM?Q:  
assets pledged as security for liabilities 用作负债抵押的资产 tN'-4<+  
assets portfolio 资产投资组合 K<HF!YU#I2  
assets price 资产价格 %)7HBj(*J  
assets quality 资产质素 &ACM:&Ob  
assets realization 资产变现 ,[To)x5o  
assets refinancing arrangement 资产再集资安排 SBBDlr^P  
assets securitization 资产证券化 -q9`Btz  
assets situated outside Hong Kong 在香港以外地方的资产 kI>Iq Q-h  
assets stripping 削减资产；拆卖资产 *&b~cyC  
assets value 资产值 O.n pi: a  
assignee 承让人 |22~.9S  
assignment 转让；转让书；转让契 C3Mr)  
assignment of interest 权益转让 tL?nO#Qx  
assignment of letters patent and trade mark 专利证书及商标转让 P +U=/$o  
assignment of property 物业转让；物业转让书 7-nz'-'  
assignment right 转让权 6Q&R,"!$p  
assignor 转让人 tBNkVh(c  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 E>j*m}b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %KxL{HY  
associate member 附属会员 7/.-dfEK  
associated body corporate 相联法人团体 6~Y-bn"%D5  
associated company 相联公司；联属公司 CwKo'PAJ  
associated corporation 相联法团 2QUZAV\ Y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nu{bEp  
公认会计师公会〔英国〕 <Z^t^ O  
Association of Futures Exchange Brokers 香港期货经纪协会 $:I~y| !1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |Uz?i7z  
association of underwriters 承保人组织 ='1J&w~7  
assumption of control 接管 mmrx*sr=  
assurance 担保；保险；转易；转易书 #un#~s 7Q  
assurance of interest 权益的转易 bP%0T++vo  
at 19XX price 按一九ＸＸ年价格计算 tcYbM+4e  
at a discount 按赔价计算；按贴水价格计算；打折扣 2| u'J  
at a premium 按溢价计算；按升水价格计算 9QaEUy*,  
at call 通知付款；按通知 m2[q*k]AtS  
at constant market price 按固定市价计算 \~4uEk"]  
at constant price 按固定价格计算 -DwqoWZ  
at cost 按成本计算 "j5b$T0P>  
at current market price 按当时市价计算；按现时市价计算 L1"y5HJ  
at current price 按当时价格计算；按现时价格计算 "x&hBJ  
at factor cost 按要素成本计算；按生产要素成本计算 " &B/v"nj  
at money-of-the-day price 按付款当日价格计算 PJu)%al  
at or better 按指定或较佳价位〔买卖指令〕 >#z*gCO5,  
at par 按面值计算；平价 *bu/Ko]  
at sight 见票即付 @DYxxM-  
at the close 按收市盘 S_cba(0-|\  
at the opening 按开市盘 4C2JyP
3  
attestation 见证；见证条款 riqvv1Nce  
at-the-money option 平价期权 w=Xil  
attorney 受权人；受托代表人 Q7O8']~n  
attornment 新拥有人承认书 D'e'xU  
attributable profit 可归属利润 SGn:f>N  
attributable share value 可归属股份价值 JFVal#  
Auckland Stock Exchange 奥克兰证券交易所 pX ]K-  
auction 拍卖 $F
EG0&  
auctioneer 拍卖商 !n4p*<Y6  
audit 审计；核数 0}]k>ndT  
Audit Commission 审计署 ,mH2S/<}S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HABMFv  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 !h&A^sAc  
audit review 帐目审查 c
;l d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .3k"1I '\  
audited account 审计帐目；经审计的帐目 e$|g  
audited annual account 经审计的周年帐目 uUb[Dqn  
audited balance sheet 经审计的资产负债表 b@@`2O3"  
auditor 核数师；核数主任；审计师 4-efnB  
auditor's certificate 核数师证明书；审计师证明书 RrSo`q-h+  
auditor's report 核数师报告；审计师报告 S2/c2  
Aussie bond 澳元债券 n'ft@7>%h  
austerity budget 紧缩预算 +hg|!SS@5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 V}ZF\SG(K  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?g2Wu0<
  
Australian Dollar [AUD] 澳元 weC$\st:D  
Australian Options Market 澳大利亚期权市场 f,z_|e  
Australian Securities Commission 澳洲证券事务监察委员会 \:C@L&3[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S!o!NSn@1  
Australian Stock Exchange 澳大利亚证券交易所 >_h*N
H  
Austrian Schilling [ATS] 奥地利先令 a2fV0d6*l  
authentication 认证；鉴证 hp6S *d  
authority to purchase 委托购买证；委购书 :~BY[")  
authorization 认可；核准；授权；授权书 !u)veh3x  
authorization by direction 指示授权 T:S+Pt~  
authorization by instruction 指令授权 n?vrsqmZ  
authorization by warrant 令状授权 \M1-  
authorization of unit trust 单位信托的认可 x7 jE Ns )  
authorized agent 指定代理人 N8;/Zd;^  
authorized capital 法定资本 'cJHOd  
authorized clerk 出市员 "1_eZ`  
authorized dealer 认可交易商 };!S2+  
authorized financial institution 认可财务机构 \'6hv>W@  
authorized fund 认可基金 Ul7)CT2:  
authorized fund house 获授权的基金公司；认可基金公司 s<LF=qGu  
authorized institution 认可机构 /qA\|'~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B'B,,Mz
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2ku\R7  
authorized insurer 获授权保险人；获认可承保人 GGsDR%U
 
authorized investment 特准投资项目 uqPagt<  
authorized person 获授权人 a=\r~Z7E  
authorized representative 获授权代表 Au08k}h<G  
authorized share capital 法定股本 uG@Nubdwuy  
automated quotation system 自动报价系统 Dsc{- <v  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z?Y14L~%  
自动交易系统〔香港期货交易所有限公司〕 E\&~S+:Xp  
automatic adjustment mechanism 自动调整机制 /<)A!Nn+F  
automatic adjustment system 自动调整系统 }N!I|<"/  
Automatic Clearing House 自动票据交换所 |T0jq  
automatic exchange rates accumulation system 自动化汇率累集系统 ;QQLYT  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &wr0HrE\  
automatic teller machine [ATM] 自动柜员机 pq$`T|6^  
autopay 自动转帐 EOWLGleD1  
available assets 可用资产 9mfqr$3  
available fiscal reserve 现存财政储备 {b~l[  
available profit 可用利润 :hB/|H*=  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4% )I[-sH  
average 平均；平均数；海损 ^=@L(;Y  
average basic salary 平均基本薪金 <m:8%]%M6  
average consumer expenditure 平均消费开支；一般消费开支 :it52*3=  
average cost 平均成本 Svj%O(  
average cost of land production 增辟土地平均成本 ],9%QE  
average daily turnover 平均每日成交额 :4|ubu  
average daily wage rate 平均每日工资率 1TeYA6 t  
average expenditure pattern 平均开支模式 [=imF^=3Vb  
average growth rate 平均增长率 `b 6j7  
average net fixed assets 固定资产平均净值 +@>K]hdr  
average of relatives 相对价格平均数 l1XA9>n  
average price 平均价格 A46z2  
average propensity to consume 平均消费倾向；一般消费倾向 /pni_-l*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 uQgv ;jsPz  
average rate 平均率 ;L(2Ffk8  
average revenue 平均收入；平均收益 X}C}  
average stock 平均库存；平均存货 +
HvEiY  
average yearly rent 平均年租 -:]_DbF  
avoidance of double taxation 避免双重课税 mb_*FJB-_  
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  vU(2[  
U'8+YAgc  
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