一些有用的会计术语(也不知道发的地方对不对)A

A: qBrZg  
A share Ａ股；甲类股份 t-m,~IoW  
abatement of tax 减税；减扣免税额 bH]!~[  
ABN AMRO Bank N.V. 荷兰银行 gG>^h1_o~  
above-the-line expenditure 线上项目支出；经常预算支出 gM[ J'DMW  
above-the-line receipt 线上项目收入；经常预算收入 XQ y|t"Vq>  
ABSA Asia Limited 南非联合亚洲有限公司 ,'DrFlI  
absolute change 绝对数值变更 L. ?dI82c  
absolute expenditure 实际开支 >V=@[B(0  
absolute guideline figure 绝对准则数字 \5c -L_  
absolute interest 绝对权益 ON!G{=7  
absolute order of discharge 绝对破产解除令 ;AA7wK 4  
absolute profit margin 绝对利润幅度 k$- q;VI  
absolute value 实值；绝对值 A>@epCD  
absolutely vested interest 绝对既得权益 JNCtsfd
 
absorbed cost 已吸收成本；已分摊成本 X,CFY  
absorption 吸收；分摊；合并 <R%6L&  
absorption rate 吸收率；摊配率；分摊率 wA&)
y>n-  
ACB Finance Limited 亚洲商业财务有限公司 ofv
1G=P  
acceptable form of reciprocity 合理的互惠条件 )f&]H}  
acceptable rate 适当利率；适当汇率 Tz~ftf  
acceptance agreement 承兑协议 .Q@'Ob`  
acceptance for honour 参加承兑 4'|:SyOm  
acceptor 承兑人；接受人；受票人 xM,(|p(  
acceptor for honour 参加承兑人 RL8wSK  
accident insurance 意外保险 a$&6a   
Accident Insurance Association of Hong Kong 香港意外保险公会 Jtk(yp{Zz  
accident insurance scheme 意外保险计划 K7Tell\`  
accident year basis 意外年度基准 (fb\A6  
accommodation 通融；贷款 W4Q]<<6&  
accommodation bill 通融票据；空头票据 rJj~cPwL"  
accommodation party 汇票代发人 ~[6|VpGc:  
account balance 帐户余额；帐户结余 k]YGD  
account book 帐簿 j)*nE./3  
account collected in advance 预收款项 6%1o<{(%f  
account current book 往来帐簿 `vBa.)u  
account of after-acquired property 事后取得的财产报告 -2d&Aq4m)  
account of defaulter 拖欠帐目 OUMr}~/
 
account payable 应付帐款 }Cf[nGh|B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Okc*)crw  
account receivable 应收帐款 Dw,f~D$+ic  
account receivable report 应收帐款报表 KHiJOeLc  
account statement 结单；帐单；会计财务报表 f d5~'2  
account title 帐户名称；会计科目 S45_-aE  
accountant's report 会计师报告 PCjY,O  
Accountant's Report Rules 会计师报告规则 F tjm@:X  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P2F>iK#U  
Accounting Arrangements 《会计安排》 UlytxWkUX  
accounting basis 会计基础 4F!d V;"Z(  
accounting by Official Receiver 破产管理署署长呈交的帐目 b*fflJ  
Accounting Circular 《会计通告》 =<xbE;,0  
accounting class 会计类别 s6uAF(4,  
accounting date 记帐日期；会计结算日期 ry"zec B  
accounting for money 款项核算  CVp<SS(  
Accounting Officer 会计主任 L;`t%1  
accounting period 会计报告期；会计期 >j3N-;o@?  
accounting policy 会计政策；会计方针 v^'~
-^s  
accounting practice 会计惯例 q#Vf2U55m  
accounting principle 会计准则 O1,[7F.4g  
accounting record 会计记录 
Zlo,#q  
accounting report 会计报告 W^f#xrq>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9v0|lS!-  
Accounting Society of China 中国会计学会 (=9&"UH  
accounting statement 会计报表 <&iBR  
accounting system 会计制度；会计系统 Z ngJ9js  
accounting transaction 会计事项；帐务交易 bk]|C!7$  
accounting treatment 会计处理 `m^OnH  
accounting year 会计年度 d.A0(*k,  
accretion 增值；添加 6Y^o8R  
accrual 应计项目；应累算数目 wn&2-m*a  
accrual basis 应计制；权责发生制 U,BBC  
accrual basis accounting 应计制会计；权责发生制会计 9K!='u`  
accrue 应累算；应计 T^_9R;  
accrued benefit 应累算利益 tw66XxE  
accrued charges 应计费用 F04Etf 2k  
accrued cumulative preference share dividend 应累算的累积优先股股息 pyKa
g;ZtP  
accrued expenses 应累算费用 /&yT2p  
accrued interest payable 应付利息；应计未付利息 Rd)QVEk>SD  
accrued interest receivable 应收利息；应计未收利息 ^>fs  
accrued right 累算权益 O [/~V=  
accruing profit 应累算的利润 kns]P<g  
accumulated fiscal reserve 累积财政储备 {Y Ymt!Ic  
accumulated profit 累积利润；滚存溢利 L@XeAEIq  
accumulated reserve 累积储备 tANG ]  
accumulation of surplus income 累积收益盈余 .+>}},  
acquired assets 既得资产 3nO|A:
t  
acquisition 收购；购置；取得 }kpkHq"`f  
acquisition cost 购置成本 Cp%|Q.?  
acquisition expenses 购置费用 7 <xxOY>y  
acquisition of 100% interest 收购全部股权 fvDwg  
acquisition of control 取得控制权 (P?
9Jct  
acquisition of fixed assets 购置固定资产 z( wXs&z;  
acquisition of shell “买壳” !r<7]nwV  
acquisition price 收购价 7F.,Xvw&@  
act of God 天灾 :Lx]`dSk  
acting partner 执事合伙人
<mN3:G  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5S1m&s5k  
active partner 积极参与的合伙人 s>5
 Z  
active trading 交投活跃 9L}
;vkYk#  
actual circulation 实际流通 {% P;O ?  
actual cost 实际成本 =u(fP" |{  
actual expenditure 实际开支；实际支出 {8' 5  
actual income 实际入息；实际收入；实际收益 !ZRV\31%  
actual market 现货市场 >qE$:V"_5  
actual price 现货价；实际价格 $IHa]
9 {  
actual profit 实际利润 ;c`B'  
actual quotation 实盘；实际价位；实际报价 F<$&G'% H  
actual year basis 按实际年度计算 tVOx  
actuals 实货 J?&9ofj&  
actuarial investigation 精算调查 [Mi~4b  
actuarial principle 精算原则 L|<Mtw  
actuarial report 精算师报告 @9-qqU@  
Actuarial Society of Hong Kong 香港精算学会 |s:!LU&OL\  
actuarial valuation 精算师估值 M0|z^2  
actuary 精算师 ,0~=9dR  
ad referendum agreement 暂定协议；有待覆核的协定 yZ`\.GgC^&  
ad valorem duty 从价税；按值征税 bu]bfnYi9  
ad valorem duty system 从价税制 C
V k8MA  
ad valorem fee 从价费 N$?qAek  
ad valorem tariff 从价关税 SC#  
additional allowance 额外免税额 4 QWHGh"  
additional amount for unexpired risk 未过期风险的额外款额 | !Knd ^}  
additional assessable profit 补加应评税利润 PYZ8@G  
additional assessment 补加评税 ,q4Y N-3  
additional commitment 额外承担 0:XmReO+k  
additional commitment vote 额外承担拨款 K&/W cuP&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YJ6Xq||_  
additional dependent parent allowance 供养父母额外免税额 &:rf80`z.  
additional provision 额外拨款 k20tn ew  
additional stamp duty 附加印花税 2'D2>^os  
additional tax 补加税罚款；补加税款 +p2)uXqW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^Oo%`(D?  
adjudged bankrupt 被裁定破产 |q?A8@\u  
adjudicated bankrupt 裁定破产人
q N>j2~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jN'zNOV~  
adjudication of bankruptcy 裁定破产；宣告破产 i]P]o)  
adjudication of insolvency 裁定无力偿还债务 S;Vj5  
adjusted actual 经调整的实数；调整后的实数 7z}NI,R}1  
adjusted current assets 经调整的流动资产；调整后的流动资产 zJPzI{-w|  
adjusted figure 经调整的数字；调整后的数额 ;X8eZQ  
adjusted liabilities 经调整的负债；调整后的负债 ).\%a h  
adjusted loss 经调整的亏损；调整后的亏损 Gd!y,n&s  
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 _s^sZ{'2_  
adjusted profit 经调整的利润；调整后的利润 I'JFt>]  
adjusted surplus 经调整的盈余额；调整后的盈余额 YtFtU;{  
adjusted value 经调整的价值；调整后的价值 biQDupTz  
adjustment 调整；修订；理算〔保险〕 LVX.stN#p  
adjustment centre 调剂中心 _di[P
U=Vh  
adjustment lag 调整过程的时间差距；调整时差 {a(TT)d  
adjustment mechanism 调整机制 T{Av[>M  
adjustment of loss 亏损调整 flRok?iF  
adjustment process 调整过程；调整程序 %5'6^bT  
adjustment range 调整幅度 lwSA!W  
administered exchange rate 受管制汇率 {q:6;yzxl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wtK+\Qnb  
administration expenses 行政费用
f mf(5  
administration fee 手续费；行政费 alyWp  
administration in bankruptcy 破产管理  eGjEO&$  
administration order 遗产管理令 -GH>12YP  
administrator 管理人；遗产管理人 [&51m^  
administrator of the estate 遗产管理人 i!(u4wTFF  
admission of debt 债项承认书 Q/I/>6M7UZ  
admission of proof 接纳债权证明 5LR k)@t  
advance 放贷款项；垫付款项；预支款项；预付款项 nGq{+ G  
advance account 暂支帐目；预付款帐户 4PR!OB  
advance compensation 预付补偿金 `KB;3L  
advance from shareholder 股东垫款 13kl\<6  
advance pending reimbursement 预支以待日后付还 EjrK.|I0  
advanced economy 先进经济体系 tw,uV)xm  
advancement 预付；预付财产 0tK(:9S  
advances warrant 垫款令 m9 1Gc?c  
advancing 贷出 Vmt$]/  
adverse balance 逆差 0.+MlyA  
adverse exchange 逆汇 I|(r1.[K  
advertisement addressed to shareholders 在报章刊登的致股东通告 8u6*;*o  
advice for collection 托收通知书 n86LU Sj5  
advice of drawing 提款通知书；汇票通知书 $i1$nc8  
advice of payment 付款通知 ?L x*MJZ  
Advisory Committee [Securities and Futures Commission] shKTj5s?  
谘询委员会〔证券及期货事务监察委员会〕 }2
0~5!  
Advisory Committee on Diversification 经济多元化谘询委员会 sFt"2TVr3  
affidavit 誓章；遗产申报誓章 9eBD)tnw  
affidavit of no receipt 述明无收款的誓章 t^ Ge"  
affiliate 联号；联营公司；附属公司 FJCs$0  
affiliated company 附属公司；联号；联营公司 g8kS}7/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jl9hFubwW  
affordability 负担能力 Ogv9_X8  
African Development Bank [AfDB] 非洲开发银行 u:.w/k%+  
after-acquired property 事后取得的财产 xu\s2x$  
after-hours dealing 市后交易 gWQ(
B  
after-tax profit 税后盈利；税后利润；税后溢利 8wV`mdKN  
agency agreement 代理协议 fYSH]!  
agency expenses 代理机构的开支 $7"
Y/9Y  
agency fee 代理费 C~Hhi-Xl)  
Agency Law 《代理法》 r3qKT  
agent 代理人；承销人 0CO@@`~4  
agent of company 公司代理人 0 30LT$&!  
agent's fee 代理人费；经纪费 \#4mPk_"  
aggregate 总计；总数；总体数字 'Fy"|M;2  
aggregate amount 总款额；总额 >dx/k)~~-L  
aggregate assets and liabilities 总体资产与负债 F/x2}'
 
aggregate at constant price 按固定价格计算的总体数字 E5!vw@,  
aggregate demand 总需求 X$e*s\4  
aggregate gross position 总持仓量 <?s@-mpgN  
aggregate limit 总限额 ,~q:rh+  
aggregate of salaries tax 合计薪俸税 tk]D)+{u&c  
aggregate performance 总体表现；总体业绩 ]VL} eHZ  
aggregate supply 总体供应 s]]lB018O\  
aggregate surplus 总盈余 !c`&L_ "!  
aggregate total 整体总额 M287Z[  
aggregate value 总值；合计价值 P -NR]f  
aggregated basis 合计基准 f0vO(@I  
aggregated net chargeable income 合计应课税入息实额 R2v9gz;W  
aggregation 合并计算；合计；总和 hr;^.a^
  
aggregation of incomes of husband and wife 夫妇入息合并计算 8OKG@hc  
aggregation of property 财产的总和 ,Kl:4 Tv  
agio 差价；贴水 M!+
J[q  
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》 E*O($tS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3_<l`6^Ns/  
《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》 r1}^\C  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n&Ckfo_D  
《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》 2TUV9Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [0EWIdT*b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $2\8Rn6'  
agreement for a settlement 授产协议 [3"F$?e5  
agreement for assignment 转让协议 4j~q,#$LW  
agreement for sale 售卖协议；买卖协议 /cb`%"Z  
agreement for sale and purchase 买卖协议 _aR{B-E   
agreement for the payment of interest 支付利息协议 }[Z'Sg]s  
agreement for the repayment of money 还款协议 KF zI27r  
agreement of reinsurance 再保险协议 4XNheP;b  
Agricultural Bank of China 中国农业银行 Asv]2> x  
air passenger departure tax 飞机乘客离境税 0u1ZU4+EC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Wk\(jaL%  
airport tax 机场税 H.\`(`6  
alcohol duty 酒精税 GQ;0KIN  
alienation 让与；让渡；转让 YZ5,K6u  
alimony 生活费；赡养费  ][wb4$2  
All Ordinaries Index [AOI] 所有普通股指数 PFuhvw~?  
all risks 全险；综合险 
(/uAn2  
All Sales Record for Stock Market 《股票市场成交报告》 i+h*<){X  
Allied Capital Resources Limited 新联财务有限公司 kzKej"a;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [K&%l]P7  
allocation letter 拨款信件 SK l
vZ  
allocation of fund 分配款项；预留款项 Ww,\s5Uw  
allocation of profit 利润分配；溢利分配 3Rc*vVnI  
allocation warrant 拨款令 S[1<Qrv]  
allotment 分配；配股 ;.V/ngaj  
allotment notice 股份配售通知；配股通知 lG)wa  
allotment of shares 股份分配 g3z/yj  
allowable 可获宽免；免税的 2 ^m}5:0  
allowable business loss 可扣除的营业亏损 g%&E~V/g$  
allowable expenses 可扣税的支出 Fp/{L  
allowance 免税额；津贴；备抵；准备金 ^1najUpQ_n  
allowance for debts 债项的免税额 D`T;j[SsS#  
allowance for depreciation by wear and tear 耗损折旧免税额 F{0\a;U@^  
allowance for funeral expenses 殡殓费的免税额 h+}BtKA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7q+D}+ Xf  
allowance for repairs and outgoings 修葺及支出方面的免税额 6;Z-Y>\c  
allowance to debtor 给债务人的津贴 5p (zhfuG  
alteration of capital 资本更改 mux/\TII  
alternate trustee 候补受托人 itg_+%^R  
amalgamation 合并 }T@=I&g;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :~ot
zI4%!  
ambit of charges 征税范围；收费范围 `gX|q3K\s  
amended valuation 经修订的估值 inWLIXC,  
American Commodities Exchange 美国商品交易所 c_3B:F
7  
American Express Bank Limited 美国运通银行 wXKtQ#o}  
American Stock Exchange 美国证券交易所 w*-42r3,'  
amortization 摊销 W:_-I4q~
 
amount due from banks 存放银行同业的款项 G:<f(Gy  
amount due from banks abroad 存放海外银行同业的款项 $fmTa02q>  
amount due from holding companies 控股公司欠款 *%Rmdyn  
amount due from local banks 存放本港银行同业的款项 7%y$^B7{  
amount due to banks 银行同业的存款 Cz0FA]-g  
amount due to banks abroad 海外银行同业的存款 %T({;/  
amount due to holding companies 控股公司存款 (`1io  
amount due to local banks 本港银行同业的存款 AELj"=RA  
amount due to outport banks 外埠银行同业的存款 7*l$i/!  
amount for note issue 发行纸币的款额 >Zb!?ntN`t  
amount of bond 担保契据的款额 GC')50T J  
amount of consideration 代价款额 +V4)><  
amount of contribution 供款数额  0k (-  
amount of indebtedness 负债款额 NoiB98g  
amount of principal of the loan 贷款本金额 &t=:xVn-M  
amount of rates chargeable 应征差饷数额 aJ'Fn  
amount of share capital 股本额 W/qXQORv  
amount of sums assured 承保款额 |Xt.[1  
amount of variation 变动幅度 (/A.,8Ad  
amount of vote 拨款数额 ]SQ+r*a  
amount payable 应付款额 \Y4(+t=4  
amount receivable 应收款额 ui%#f1Iq
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wlXs/\es  
analysis 分析 -8 uS#  
ancillary risk 附属风险 ciblj?"Wi  
annual account 周年帐目；周年帐目报表；年度决算；年结 Bgxk>Y  
annual accounting date 年结日期 Fi i(dmn  
annual allowance 每年免税额；年积金；年度津贴；年津 0t7N yKU  
annual balance 年度余额 \D@j`o  
annual disposable income 每年可动用收入 Rw?w7?I  
annual estimates 周年预算 2P"643tz  
annual fee 年费 A(2 0+  
annual general meeting 周年大会 QLJ
\>  
annual growth rate 年增率；每年增长率 E=I'$*C\D  
annual long-term supplement 长期个案每年补助金 y\??cjWb]  
annual pensionable emolument 可供计算退休金的年薪 v3DK0MW  
annual report 年报 w|f+OlPXq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Cj=R\@  
annual return 周年报表；周年申报表；每年报税表格 o<nM-"yWb  
Annual Return Rules 《周年报表规则》 bJ:5pBJ3  
annual review of consumer prices 每年消费物价回顾 G<CD4:V  
annual roll-forward basis 逐年延展方式 `y>m >j  
annual salary 年薪 QNbZ)  
annual statement 年度报表；年度决算表 y4kn2Mw;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sPNm.W$_  
annuitant 年金受益人 %e:+@%]  
annuity 年金 -5*OSA:8x  
annuity contract 年金合约 OLx;j+p  
annuity on human life 人寿年金 x// uF  
antecedent debt 先前的债项 "09v
6Tx  
ante-dated cheque 倒填日期支票 3eUi
9_s+  
anticipated expenditure 预期开支 n/v.U,f&l@  
anticipated net profit 预期纯利 bPTtA;u  
anticipated revenue 预期收入 hJSvx  
anti-inflation measure 反通货膨胀措施 ,1I-%6L  
anti-inflationary stance 反通货膨胀立场 "~VKUvDu  
apparent deficit 表面赤字 kwp%5C-S  
apparent financial solvency 表面偿债能力 B2NIV
7  
apparent partner 表面合伙人 G ]h  
application for personal assessment 个人入息课税申请书 _n:RA)4*  
application of fund 资金应用 E:qh}wY  
application to release as liquidator and to destruct the books of accounts and documents ]WNY"B>+  
申请免除清盘人职务及毁灭帐簿与文件 +&\. ]Pp  
appointed actuary 委任精算师 |OLXb+7X  
appointed auditor 委任核数师；委任审计师 GJ
dL1ptc  
appointed trustee 委任的受托人 k;cIEEdZD  
appointer 委任人 (c0L@8L  
apportioned pro rata 按比例分摊 )"?'~5A  
apportionment 分配；分摊 s/ABT.ZO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fln[Q2zl  
apportionment formula 分摊方程式 H`M|B<.  
apportionment of estate duty 遗产税的分摊 /,SVG1  
appraisal 估价；评估 `Hw][qy#  
appreciable growth 可观增长 Lv@WI6DM  
appreciable impact 显着影响 F=Xb_Gd`  
appreciable increase 可观增长 $%$zZJ@/  
appreciation 增值；升值 %KVmpWku  
appreciation against other currencies 相对其他货币升值 O)W+rmToI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :^W}$7$T  
appreciation tax 增值税 ktPM66`b  
appropriation 拨款；拨用；拨付  kMW9UUw  
appropriation account 拨款帐目 CA|l| t^  
Appropriation Bill 拨款法案 E-^(VZ_Xj  
appropriation-in-aid system 补助拨款办法 8Vz!zYl  
approved assets 核准资产 i%!<9D~n  
approved basket stock 认可一篮子证券 4IW fp&Q!  
approved budget 核准预算 onmpMU7w  
approved charitable donation 认可慈善捐款 \s[L=^!  
approved charitable institution 认可慈善机构 p8XvfM  
approved currency 核准货币；认可货币 $S' TW3  
approved estimates 核准预算 p5qfv>E8)  
approved estimates of expenditure 核准开支预算 8a)4>B  
approved overseas insurer 核准海外保险人 )a0l:jEOc  
approved overseas trust company 核准海外信托公司 T-yEn&r4)  
approved pooled investment fund 核准汇集投资基金 N?t*4Y  
approved provident fund scheme 认可公积金计划 _1RvK? ;.{  
approved provision 核准拨款 u`wD6&y*  
approved redeemable share 核准可赎回股份 3{.]!  
approved regional stock 认可地区性证券 02J(*_o  
approved retirement scheme 认可退休金计划 rRe^7xGe7  
approved subordinated loan 核准附属贷款 j=U"t\{  
arbitrage 套戥；套汇；套利 LK4NNZf7  
arbitrageur 套戥者；套汇者 #
|8%
h  
arbitrary amount 临时款项 6|'7Mr~\  
arrangement 措施；安排；协定 `3jwjy|5  
arrears 欠款 tq,^!RSbZ  
arrears of pay 欠付薪酬 &x B^  
arrears of revenue 逾期未收税款；逾期未收的帐项 P7T'.|d  
articles of association 组织章程；组织细则；组织章程细则 UhDf6A`]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;F- mt(Y  
ascertainment of profit 确定利润 lH?jqp
  
"Asia Clear" “亚洲结算系统” 5nBJj  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%5+X  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4Th?q
{X  
Asian Development Fund [ADF] 亚洲发展基金 &ZMQ]'&  
Asian dollar bond 亚洲美元债券 (X^,.qy  
Asian dollar market 亚洲美元市场 Fs~*-R$  
Asian dollar rate 亚洲美元利率 ,_H H8[&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /~s<@<1!X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r[^.\&-  
asked price 沽盘；喊价；索价；卖方报价 i,"Xw[H*s  
assessable income 应评税入息 >Vx_Xv`Jwb  
assessable loss 应评税亏损 A@_>9;   
assessable profit 应评税利润 .3UJ*^(?  
assessable value 应评税值 AH/^v;-  
assessed profit 估定利润 'hWA&Xx+  
assessed value 经评估价值 'Q=)-  
assessment 评税；评定；估价；评税单 eD(5+b

m  
assessment number 评税编号；估价编号 6/3E!8  
assessment of additional tax 补加税评税 ( ./MFf

 
assessment of performance 业绩评估；实绩评价 Q|+ a   
Assessor 评税主任 1yz%ud-l  
asset price bubbles 资产价格泡沫 I+twI&GS  
asset-backed securities 具资产保证的证券 t}I@Rmso  
assets accretion 资产增值 0+1!-
Wo  
assets and liabilities 资产与负债 4x-,l1NMR  
assets betterment statement 资产递增表；资产改进表 )M"NMUuU"  
assets lending 实物放款；有抵押贷款 ;{HDz$  
assets of the company passing on the death 死者去世时转移的公司资产 qov<@FvE0  
assets pledged as security for liabilities 用作负债抵押的资产 451.VI}MR  
assets portfolio 资产投资组合 A{-S )Z3}  
assets price 资产价格 U!Zj%H1XQ0  
assets quality 资产质素 /kyO,g$9  
assets realization 资产变现 "|J6*s   
assets refinancing arrangement 资产再集资安排 $X-PjQb1Bb  
assets securitization 资产证券化 X%<qHbKB,  
assets situated outside Hong Kong 在香港以外地方的资产 gfN=0Xj4  
assets stripping 削减资产；拆卖资产 -,;woOG  
assets value 资产值 :+>7m  
assignee 承让人 'ParM
T  
assignment 转让；转让书；转让契 *2~WP'~PQd  
assignment of interest 权益转让 hR0a
5  
assignment of letters patent and trade mark 专利证书及商标转让 KC; o
 
assignment of property 物业转让；物业转让书 mX.mX70|J  
assignment right 转让权 W//+[  
assignor 转让人 x.t&NP^V)  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 VFF5Tp  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 nG5\vj,zB  
associate member 附属会员 ^J-Xy\X  
associated body corporate 相联法人团体 cs\=8_
5  
associated company 相联公司；联属公司 :ln|n6X  
associated corporation 相联法团 ??B!UXi4R  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mh[,E8'd  
公认会计师公会〔英国〕 ` W);+s  
Association of Futures Exchange Brokers 香港期货经纪协会 (t&`m[>K  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d)biMI}<5  
association of underwriters 承保人组织 a]P%Y.?r  
assumption of control 接管 $ eL-fg  
assurance 担保；保险；转易；转易书 saZK+kD4I  
assurance of interest 权益的转易 zb[kRo&a0W  
at 19XX price 按一九ＸＸ年价格计算 W[`ybG
R<  
at a discount 按赔价计算；按贴水价格计算；打折扣 +?3RC$jyw  
at a premium 按溢价计算；按升水价格计算 [c
EGkz
 
at call 通知付款；按通知 K\B!tk  
at constant market price 按固定市价计算 Uv.Xw}q  
at constant price 按固定价格计算 mMZrBz7r  
at cost 按成本计算 p(I^Y{sGI  
at current market price 按当时市价计算；按现时市价计算 OA9P"*  
at current price 按当时价格计算；按现时价格计算 *Uy>F[%@  
at factor cost 按要素成本计算；按生产要素成本计算 "8zMe L  
at money-of-the-day price 按付款当日价格计算 Z|UVH  
at or better 按指定或较佳价位〔买卖指令〕 -*w2<DCn  
at par 按面值计算；平价 u:(=gj,~
x  
at sight 见票即付 xo @|;Z>&F  
at the close 按收市盘 7|dm"%@  
at the opening 按开市盘 6K8v:yYPa  
attestation 见证；见证条款 B/lIn'=  
at-the-money option 平价期权 "N&ix*($  
attorney 受权人；受托代表人 pcOi%D,o  
attornment 新拥有人承认书 ,*l
ns.|n  
attributable profit 可归属利润 F:<+}{Av  
attributable share value 可归属股份价值 jM6$R1HX  
Auckland Stock Exchange 奥克兰证券交易所 #>_fYj
T  
auction 拍卖 |mWSS'7fI  
auctioneer 拍卖商 AZNo%!)o  
audit 审计；核数 im:[ViR {  
Audit Commission 审计署 mqJD+ K  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] og+Vr
d  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 W
}D[9zo/  
audit review 帐目审查 a8[%-eW,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !7#*Wdt+P  
audited account 审计帐目；经审计的帐目 CP"5E?dcK  
audited annual account 经审计的周年帐目 UDJ#P9uy  
audited balance sheet 经审计的资产负债表 13 JG[,w  
auditor 核数师；核数主任；审计师 x?0(K=h,  
auditor's certificate 核数师证明书；审计师证明书 d1^5r 31  
auditor's report 核数师报告；审计师报告 ]+qd|}^  
Aussie bond 澳元债券 UDcr5u eKn  
austerity budget 紧缩预算 x3Fn'+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \KpJIHkBRy  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^5 "yY2}-  
Australian Dollar [AUD] 澳元 E:\#Ur2  
Australian Options Market 澳大利亚期权市场 8?EKF+.u|  
Australian Securities Commission 澳洲证券事务监察委员会 BgCEv"G5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 '{JMWNY  
Australian Stock Exchange 澳大利亚证券交易所 /N/jwLr  
Austrian Schilling [ATS] 奥地利先令 Z$Qwn  
authentication 认证；鉴证  UiK)m:NU  
authority to purchase 委托购买证；委购书 jgpF+V-n$  
authorization 认可；核准；授权；授权书 6+>X`k%D  
authorization by direction 指示授权 @
1pfH\m  
authorization by instruction 指令授权 \!>qtFT  
authorization by warrant 令状授权 5V0#_!QAN  
authorization of unit trust 单位信托的认可 5X]f}6kT  
authorized agent 指定代理人 mv*M2NuhT  
authorized capital 法定资本 R>[G6LOG  
authorized clerk 出市员 a*_" nI&lr  
authorized dealer 认可交易商 ##] `  
authorized financial institution 认可财务机构 h2+"e# _  
authorized fund 认可基金 {ueDwnZ  
authorized fund house 获授权的基金公司；认可基金公司 4>HQ2S{t  
authorized institution 认可机构 a(`"qS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~/K'n  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _w5c-\-PUM  
authorized insurer 获授权保险人；获认可承保人 \/Zo*/  
authorized investment 特准投资项目 6k|f]
BCL  
authorized person 获授权人 z=rSb4"W  
authorized representative 获授权代表 mI;\ UOh'  
authorized share capital 法定股本 e&<=+\ul  
automated quotation system 自动报价系统 WZbRR.TxO  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] weOga\  
自动交易系统〔香港期货交易所有限公司〕 Q'^$;X~-<  
automatic adjustment mechanism 自动调整机制 7<5=fYbr  
automatic adjustment system 自动调整系统 }?U #@ h  
Automatic Clearing House 自动票据交换所 OR10IS  
automatic exchange rates accumulation system 自动化汇率累集系统 ZZeF1y[q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8tT/w5  
automatic teller machine [ATM] 自动柜员机 91FVe  
autopay 自动转帐 BDi+*8  
available assets 可用资产 O
j7).U0;#  
available fiscal reserve 现存财政储备 -}>H3hr  
available profit 可用利润 -ozcK  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v +?'/Q%  
average 平均；平均数；海损 GkdxwuRw  
average basic salary 平均基本薪金 r)dXcus  
average consumer expenditure 平均消费开支；一般消费开支 t1o_x}z4.  
average cost 平均成本 ~#P` 7G  
average cost of land production 增辟土地平均成本 +'9xTd  
average daily turnover 平均每日成交额 OV7SLf  
average daily wage rate 平均每日工资率 mGUG  
average expenditure pattern 平均开支模式 rWuqlx#  
average growth rate 平均增长率 @WzrrCpj  
average net fixed assets 固定资产平均净值 /8>we`4  
average of relatives 相对价格平均数 DPlmrN9@=  
average price 平均价格 ].N%A07  
average propensity to consume 平均消费倾向；一般消费倾向 [g lhru=+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 t)l^$j!h@  
average rate 平均率 @p9YHLxLjQ  
average revenue 平均收入；平均收益 3T
T?GgQ  
average stock 平均库存；平均存货 SiT5QJe  
average yearly rent 平均年租 hJoh5DIE95  
avoidance of double taxation 避免双重课税 kNUNh[  
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 8FT@
TUFb  
bqm%@*fZo  
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