一些有用的会计术语(也不知道发的地方对不对)A

A: rNyK*Wjt  
A share Ａ股；甲类股份 <5~>.DuE  
abatement of tax 减税；减扣免税额 ,m]q+7E  
ABN AMRO Bank N.V. 荷兰银行 uK5x[m
 
above-the-line expenditure 线上项目支出；经常预算支出 hiHp@"l<  
above-the-line receipt 线上项目收入；经常预算收入 _I4sy=tYXK  
ABSA Asia Limited 南非联合亚洲有限公司 [Cp{i<C  
absolute change 绝对数值变更 /Ql}jSKi  
absolute expenditure 实际开支 5wX>PJS  
absolute guideline figure 绝对准则数字 q8>Q,F`BA  
absolute interest 绝对权益 cyNLeg+O*  
absolute order of discharge 绝对破产解除令 C,hsr  
absolute profit margin 绝对利润幅度 64fG,b  
absolute value 实值；绝对值 }*.*{I  
absolutely vested interest 绝对既得权益 nVzo=+Yp  
absorbed cost 已吸收成本；已分摊成本 */E{s?  
absorption 吸收；分摊；合并 p#2th`M:P1  
absorption rate 吸收率；摊配率；分摊率 tO3 ;;%  
ACB Finance Limited 亚洲商业财务有限公司 >`'9V|1  
acceptable form of reciprocity 合理的互惠条件 cC.DBYV+-  
acceptable rate 适当利率；适当汇率 _@
2G]JD  
acceptance agreement 承兑协议 %A3Jd4DH  
acceptance for honour 参加承兑 :TI1tJS~*  
acceptor 承兑人；接受人；受票人 oVW?d]R  
acceptor for honour 参加承兑人 jq{
Ix  
accident insurance 意外保险 [dMxr9M  
Accident Insurance Association of Hong Kong 香港意外保险公会 SZvsJ)  
accident insurance scheme 意外保险计划 /$(D>KU  
accident year basis 意外年度基准 $ cSZX#\  
accommodation 通融；贷款 JB<
4m4-  
accommodation bill 通融票据；空头票据 "#jKk6{I0  
accommodation party 汇票代发人 6bba}P  
account balance 帐户余额；帐户结余 X)m2{@v D  
account book 帐簿 cqudF=q  
account collected in advance 预收款项 r$5!KO  
account current book 往来帐簿 fF%r$`2  
account of after-acquired property 事后取得的财产报告 'Iu(lpF&  
account of defaulter 拖欠帐目 t ,$)PV
 
account payable 应付帐款 '! (`?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .Ko`DH~!,C  
account receivable 应收帐款 |:z%7J3wP  
account receivable report 应收帐款报表 ikQ2x]Sp  
account statement 结单；帐单；会计财务报表 }g?]B+0  
account title 帐户名称；会计科目 -eTGRr  
accountant's report 会计师报告  >pKI'  
Accountant's Report Rules 会计师报告规则 \m&:J>^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 GCHssw~P'v  
Accounting Arrangements 《会计安排》 R9(
^CWs  
accounting basis 会计基础 Sgj6tH2M  
accounting by Official Receiver 破产管理署署长呈交的帐目 /hQ!dU.+  
Accounting Circular 《会计通告》 #Z :r  
accounting class 会计类别 yrw!b\  
accounting date 记帐日期；会计结算日期 3$Je,|bs  
accounting for money 款项核算 {`VQL6(i  
Accounting Officer 会计主任 J3=jC5=J4  
accounting period 会计报告期；会计期 N*fN&0r  
accounting policy 会计政策；会计方针 8CCA/6  
accounting practice 会计惯例 V6Y!0,w!a  
accounting principle 会计准则 \T0`GpE  
accounting record 会计记录 _ 0-YsD  
accounting report 会计报告 4y'R
EC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <$E8T>U  
Accounting Society of China 中国会计学会 rgr> ;   
accounting statement 会计报表 2sngi@\  
accounting system 会计制度；会计系统 "2mVW_k  
accounting transaction 会计事项；帐务交易 mYCGGwD  
accounting treatment 会计处理 8g\.1<~  
accounting year 会计年度 b> |oU  
accretion 增值；添加 s
MZ \6  
accrual 应计项目；应累算数目 "LYob}_z  
accrual basis 应计制；权责发生制 ec|IT0;  
accrual basis accounting 应计制会计；权责发生制会计 ,~v1NK*  
accrue 应累算；应计 7 UR)4dYA  
accrued benefit 应累算利益 }U9e#>ex  
accrued charges 应计费用 IcB>Hg5  
accrued cumulative preference share dividend 应累算的累积优先股股息 ws=y*7$y  
accrued expenses 应累算费用 k:fRk<C  
accrued interest payable 应付利息；应计未付利息 SLW1]ZaG  
accrued interest receivable 应收利息；应计未收利息 &f[[@EF7  
accrued right 累算权益 1z)+P1nH]  
accruing profit 应累算的利润 b+kb7  
accumulated fiscal reserve 累积财政储备 }+z}vb  
accumulated profit 累积利润；滚存溢利 #C|iW@  
accumulated reserve 累积储备 I)clGMS,  
accumulation of surplus income 累积收益盈余 5QlJX  
acquired assets 既得资产 4WLB,<b}  
acquisition 收购；购置；取得 &kP>qTI^p~  
acquisition cost 购置成本 x[]n\\a?  
acquisition expenses 购置费用 sviGS&J9h  
acquisition of 100% interest 收购全部股权 ~!@a  
acquisition of control 取得控制权 nv|&|6?`oK  
acquisition of fixed assets 购置固定资产 N7|ctO  
acquisition of shell “买壳” h-<+Pjc  
acquisition price 收购价 gX[6WB"p  
act of God 天灾 5z0S
jQ  
acting partner 执事合伙人 wEdXaOEB5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q.x3_+CX  
active partner 积极参与的合伙人 XWkYhTaY  
active trading 交投活跃 xSw ^v6!2  
actual circulation 实际流通 DwoO([&I  
actual cost 实际成本 C@xh$(y  
actual expenditure 实际开支；实际支出 y8\44WKW  
actual income 实际入息；实际收入；实际收益 1g *4e  
actual market 现货市场 xand%XNv  
actual price 现货价；实际价格 ^*Sb)tu\ W  
actual profit 实际利润 ^27r-0|l^  
actual quotation 实盘；实际价位；实际报价 DEs/?JZG  
actual year basis 按实际年度计算 d>2>mT$U  
actuals 实货 ]2?t$"G8  
actuarial investigation 精算调查 )8yNqnD  
actuarial principle 精算原则 9\V^q9l  
actuarial report 精算师报告 O>UR\l|+:2  
Actuarial Society of Hong Kong 香港精算学会 G"wy?  
actuarial valuation 精算师估值 [8<)^k  
actuary 精算师  IS!sJc  
ad referendum agreement 暂定协议；有待覆核的协定 geua8;  
ad valorem duty 从价税；按值征税 ~i(X{^,3  
ad valorem duty system 从价税制 p;g$D=2  
ad valorem fee 从价费 Ig~lD>dnr'  
ad valorem tariff 从价关税 |*Hw6m  
additional allowance 额外免税额 9|fg\C  
additional amount for unexpired risk 未过期风险的额外款额 woQYP,  
additional assessable profit 补加应评税利润 s~,Ypo?  
additional assessment 补加评税 4;x{@Ln  
additional commitment 额外承担 9%pq+?u9  
additional commitment vote 额外承担拨款 tAefBFu  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h>9GfF3  
additional dependent parent allowance 供养父母额外免税额 }!x\qpA  
additional provision 额外拨款 z.--"cF  
additional stamp duty 附加印花税 qy"#XbBeV  
additional tax 补加税罚款；补加税款 I!~5.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,F]Y,"x:  
adjudged bankrupt 被裁定破产 CM_FF:<tn  
adjudicated bankrupt 裁定破产人 K08xiMjl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;~3CuN8  
adjudication of bankruptcy 裁定破产；宣告破产 pri=;I(2A  
adjudication of insolvency 裁定无力偿还债务 CtfI&rb[  
adjusted actual 经调整的实数；调整后的实数 Pd6p)zj  
adjusted current assets 经调整的流动资产；调整后的流动资产 o[X'We;  
adjusted figure 经调整的数字；调整后的数额 x[zt(kC0+  
adjusted liabilities 经调整的负债；调整后的负债 f%;8]a9  
adjusted loss 经调整的亏损；调整后的亏损 )[i0~o[  
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 "k[-eFz/@M  
adjusted profit 经调整的利润；调整后的利润 akoK4!z  
adjusted surplus 经调整的盈余额；调整后的盈余额 A}W)La\  
adjusted value 经调整的价值；调整后的价值 INZsDM 9  
adjustment 调整；修订；理算〔保险〕 D6
fry\  
adjustment centre 调剂中心 j#hFx+S  
adjustment lag 调整过程的时间差距；调整时差 h\k@7wgu  
adjustment mechanism 调整机制 Gm~jC <  
adjustment of loss 亏损调整 R7pdwKD  
adjustment process 调整过程；调整程序 |uf{:U)  
adjustment range 调整幅度 ge %ytrst  
administered exchange rate 受管制汇率 m^I+>Bp/:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j51Wod<[  
administration expenses 行政费用 I&%{%*y  
administration fee 手续费；行政费 Q]?r&%Y  
administration in bankruptcy 破产管理 }coSMTMv6  
administration order 遗产管理令 QQ;<L"VW  
administrator 管理人；遗产管理人 X:PB }  
administrator of the estate 遗产管理人 Z<jio  
admission of debt 债项承认书 /P { Zo  
admission of proof 接纳债权证明 ;;;aM:6\  
advance 放贷款项；垫付款项；预支款项；预付款项 Jas=D  
advance account 暂支帐目；预付款帐户 |,#DB  
advance compensation 预付补偿金 $=3&qg"!  
advance from shareholder 股东垫款 <?yf<G'$  
advance pending reimbursement 预支以待日后付还 4I
fOvAN%  
advanced economy 先进经济体系 J8IdQ:4^l  
advancement 预付；预付财产 DO6Tz-%o  
advances warrant 垫款令 ts|dk%  
advancing 贷出 742sqHx  
adverse balance 逆差 ,t?c=u\5  
adverse exchange 逆汇 {<$ D|<S  
advertisement addressed to shareholders 在报章刊登的致股东通告 mXAGa8##j  
advice for collection 托收通知书 z 3((L  
advice of drawing 提款通知书；汇票通知书 k%2woHSu&  
advice of payment 付款通知 ^K[WFiN}  
Advisory Committee [Securities and Futures Commission] o^Z/~N  
谘询委员会〔证券及期货事务监察委员会〕 J5Pi"U$FkY  
Advisory Committee on Diversification 经济多元化谘询委员会 wMc/Og  
affidavit 誓章；遗产申报誓章 ' b?' u  
affidavit of no receipt 述明无收款的誓章 ^<u9I5?  
affiliate 联号；联营公司；附属公司 TEB<
ia3+  
affiliated company 附属公司；联号；联营公司 #WE"nh9f|z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 XL=Y~7b  
affordability 负担能力 -o: ifF|  
African Development Bank [AfDB] 非洲开发银行 I'sq0
^
  
after-acquired property 事后取得的财产 Z:_ wE62'  
after-hours dealing 市后交易 4H 4W  
after-tax profit 税后盈利；税后利润；税后溢利 @9$u
!ny0  
agency agreement 代理协议 Ei$?]~ &  
agency expenses 代理机构的开支 o
4Ny9s  
agency fee 代理费 Q5K<ECoPk  
Agency Law 《代理法》 VKGH+j[  
agent 代理人；承销人
oY NIJXln  
agent of company 公司代理人 nrFuhW\r  
agent's fee 代理人费；经纪费 PeU>h2t  
aggregate 总计；总数；总体数字 [B0]%!hFw  
aggregate amount 总款额；总额 '>"
ri
Ek  
aggregate assets and liabilities 总体资产与负债 lRO7 Ae  
aggregate at constant price 按固定价格计算的总体数字 %1JN%  
aggregate demand 总需求 A5
WchS'  
aggregate gross position 总持仓量 1&7~.S;km  
aggregate limit 总限额 NI<;Lm  
aggregate of salaries tax 合计薪俸税 fCMFPhF  
aggregate performance 总体表现；总体业绩 E\$7tXQK6  
aggregate supply 总体供应 A,H|c="  
aggregate surplus 总盈余 sLHUQ(S!  
aggregate total 整体总额 mKTa.  
aggregate value 总值；合计价值 
D
A9-F  
aggregated basis 合计基准 [<0\v<{`L  
aggregated net chargeable income 合计应课税入息实额 r}>q*yx:  
aggregation 合并计算；合计；总和 JXhHitUD  
aggregation of incomes of husband and wife 夫妇入息合并计算 V eD<1<  
aggregation of property 财产的总和 +KcD Y1[  
agio 差价；贴水 3QZ~t#,7ij  
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》 __mnz``/Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment s3Wjg  
《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》 :6T8\W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U??T>  
《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》 i!nPiac  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Sd9%tO9mf  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s.uw,x  
agreement for a settlement 授产协议 Y%GIKtP  
agreement for assignment 转让协议 s7 K](T4  
agreement for sale 售卖协议；买卖协议 asj*/eC$/i  
agreement for sale and purchase 买卖协议 ^.Xom~  
agreement for the payment of interest 支付利息协议 2a,l;o$2&  
agreement for the repayment of money 还款协议 $~G=Hcl9  
agreement of reinsurance 再保险协议 ^Gt9.  
Agricultural Bank of China 中国农业银行 {y
\5 9  
air passenger departure tax 飞机乘客离境税 \9Yc2$dY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,Oj 53w=  
airport tax 机场税 cD5^mxd%  
alcohol duty 酒精税 w(6(Fze  
alienation 让与；让渡；转让 gX'nFGqud  
alimony 生活费；赡养费 tqMOhR  
All Ordinaries Index [AOI] 所有普通股指数 &pk&8_=f  
all risks 全险；综合险 l,w$!FnmR  
All Sales Record for Stock Market 《股票市场成交报告》 ajJ+Jn\  
Allied Capital Resources Limited 新联财务有限公司 G&DL)ePu]m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^{l^Z +b.  
allocation letter 拨款信件 9FKowF_8  
allocation of fund 分配款项；预留款项 +<TnE+>j  
allocation of profit 利润分配；溢利分配 OtsW>L@ O(  
allocation warrant 拨款令 ]A#K;AW{U  
allotment 分配；配股 `9>1 w d  
allotment notice 股份配售通知；配股通知 ^DaP^<V  
allotment of shares 股份分配 EWZ?q$  
allowable 可获宽免；免税的 HuRq0/"  
allowable business loss 可扣除的营业亏损 &}+^*X  
allowable expenses 可扣税的支出 ]hC6PKJU  
allowance 免税额；津贴；备抵；准备金 {zmh0c;|  
allowance for debts 债项的免税额 loR,f&80=O  
allowance for depreciation by wear and tear 耗损折旧免税额 (imaL,M-D  
allowance for funeral expenses 殡殓费的免税额 !o{>[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6$*\
%  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,T<q"d7-#  
allowance to debtor 给债务人的津贴 BJ$\Mb##3@  
alteration of capital 资本更改 ji] H|  
alternate trustee 候补受托人 !h[xeLlU  
amalgamation 合并 tpQ?E<O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fk)5T
Pc^  
ambit of charges 征税范围；收费范围 p@Va`:RDW  
amended valuation 经修订的估值 mcgkNED  
American Commodities Exchange 美国商品交易所 Zk .V   
American Express Bank Limited 美国运通银行 #@^mA{Dt5  
American Stock Exchange 美国证券交易所 fZ7Ap3dmP  
amortization 摊销 [.[|rnil  
amount due from banks 存放银行同业的款项 Q}qw`L1  
amount due from banks abroad 存放海外银行同业的款项 ijuIf9!  
amount due from holding companies 控股公司欠款 r}%2;!T  
amount due from local banks 存放本港银行同业的款项 ?mME^?x Mu  
amount due to banks 银行同业的存款 POl_chq  
amount due to banks abroad 海外银行同业的存款 'Io2",~ M  
amount due to holding companies 控股公司存款 QY}1i .f  
amount due to local banks 本港银行同业的存款 5
52U~t  
amount due to outport banks 外埠银行同业的存款 Z+EN]02|  
amount for note issue 发行纸币的款额 kE`V@F  
amount of bond 担保契据的款额 eX0ASI9  
amount of consideration 代价款额  8-.jf  
amount of contribution 供款数额 F&[MyXU4  
amount of indebtedness 负债款额 A."]6R<  
amount of principal of the loan 贷款本金额 I4RUXi 5  
amount of rates chargeable 应征差饷数额 Ku3/xcu:My  
amount of share capital 股本额 Ao}J  
amount of sums assured 承保款额 3l?-H|T  
amount of variation 变动幅度  >M-ZjT>  
amount of vote 拨款数额 23|R $s>}i  
amount payable 应付款额 N |nZf5{  
amount receivable 应收款额 ;mtv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5<=ktA48[  
analysis 分析 'v?"TZ  
ancillary risk 附属风险 M s5L7S  
annual account 周年帐目；周年帐目报表；年度决算；年结 |on$)vm  
annual accounting date 年结日期 g$a 5  
annual allowance 每年免税额；年积金；年度津贴；年津 o+F]80CH  
annual balance 年度余额 *s[bq;$  
annual disposable income 每年可动用收入 \-eDNwJ:#@  
annual estimates 周年预算 -NuRf#  
annual fee 年费 Fmo^ ?~b  
annual general meeting 周年大会 UX!)\5-  
annual growth rate 年增率；每年增长率 /GUbc
  
annual long-term supplement 长期个案每年补助金 9%MHIY5  
annual pensionable emolument 可供计算退休金的年薪 xzrA%1y  
annual report 年报 Q/u1$&1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VHlo}Ek<#  
annual return 周年报表；周年申报表；每年报税表格 c
*:H6(u  
Annual Return Rules 《周年报表规则》 XeRbn  
annual review of consumer prices 每年消费物价回顾 ![}q9aeT  
annual roll-forward basis 逐年延展方式 i<>zN^zn  
annual salary 年薪 rh+2 7"  
annual statement 年度报表；年度决算表 ,'>,N/JA  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 stcbM  
annuitant 年金受益人 Vub($  
annuity 年金 sPoH12?AL  
annuity contract 年金合约 QT[yw6Z  
annuity on human life 人寿年金 JS{trqc1d  
antecedent debt 先前的债项 X@cO
`P  
ante-dated cheque 倒填日期支票 /l
tGSl  
anticipated expenditure 预期开支 f.X<Mo  
anticipated net profit 预期纯利 W]l&mr  
anticipated revenue 预期收入 uFH ]w]X  
anti-inflation measure 反通货膨胀措施 ~o?(O1QY  
anti-inflationary stance 反通货膨胀立场 @Fs2J_v  
apparent deficit 表面赤字 p#D
Jow  
apparent financial solvency 表面偿债能力 fAHf}
j  
apparent partner 表面合伙人 lf?dTPrD  
application for personal assessment 个人入息课税申请书 c^a Dr  
application of fund 资金应用 y/d/#}\:  
application to release as liquidator and to destruct the books of accounts and documents cQOc^
W  
申请免除清盘人职务及毁灭帐簿与文件 Tu*"+*r>s  
appointed actuary 委任精算师 y)%CNH)*
x  
appointed auditor 委任核数师；委任审计师 =MCQNyf+  
appointed trustee 委任的受托人 FvTc{"w /  
appointer 委任人 ,Q>RtV  
apportioned pro rata 按比例分摊 z&x3":@u<  
apportionment 分配；分摊 :K]&
rGi,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {6, l#z  
apportionment formula 分摊方程式 G:k]tZ*`  
apportionment of estate duty 遗产税的分摊 ?9I=XTR  
appraisal 估价；评估 h:qt?$]J  
appreciable growth 可观增长 ~n<U8cm O  
appreciable impact 显着影响 d=~-8]%\  
appreciable increase 可观增长 qS.TVNZ  
appreciation 增值；升值 g E#43  
appreciation against other currencies 相对其他货币升值 WVa#nU^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KbP( ;  
appreciation tax 增值税 c@&-c[k^W  
appropriation 拨款；拨用；拨付 TcjTF|q>  
appropriation account 拨款帐目 E
]<Ce;Vj  
Appropriation Bill 拨款法案 !Ic{lB   
appropriation-in-aid system 补助拨款办法 n9p_D  
approved assets 核准资产 B<}0r4T}  
approved basket stock 认可一篮子证券 oI2YJ2?Je8  
approved budget 核准预算 t<%S_J\  
approved charitable donation 认可慈善捐款 m.|__L  
approved charitable institution 认可慈善机构 Cvk n2T  
approved currency 核准货币；认可货币 U|2*.''+Q
 
approved estimates 核准预算 fP:26pK^  
approved estimates of expenditure 核准开支预算 dd=';%?  
approved overseas insurer 核准海外保险人 ,dZ&i!@?  
approved overseas trust company 核准海外信托公司 OwJZ?j&)  
approved pooled investment fund 核准汇集投资基金 e_iXR#bZc  
approved provident fund scheme 认可公积金计划 14LOeo5
O  
approved provision 核准拨款 %n7mN])  
approved redeemable share 核准可赎回股份 (Z
{&[h  
approved regional stock 认可地区性证券 !rwe|"8m?u  
approved retirement scheme 认可退休金计划 9f+S-!  
approved subordinated loan 核准附属贷款 IC[iCrB  
arbitrage 套戥；套汇；套利 RXZ}aX[h  
arbitrageur 套戥者；套汇者 s2'] "wM  
arbitrary amount 临时款项 ;uK">L[u'  
arrangement 措施；安排；协定 _U%fD|t  
arrears 欠款 6L\?+=X  
arrears of pay 欠付薪酬 $&>z`bAS>  
arrears of revenue 逾期未收税款；逾期未收的帐项 N9s ,..  
articles of association 组织章程；组织细则；组织章程细则 K;fRDE){  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \KpSYX1  
ascertainment of profit 确定利润 K$K6,54y  
"Asia Clear" “亚洲结算系统” D. _*
p  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;K+'J0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5*
he  
Asian Development Fund [ADF] 亚洲发展基金 B"9/+Yj  
Asian dollar bond 亚洲美元债券 P{{pp<tX*&  
Asian dollar market 亚洲美元市场 eC71;"
 
Asian dollar rate 亚洲美元利率 
+d=cI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e?"XMY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 k&kx%skz  
asked price 沽盘；喊价；索价；卖方报价 $u`v k|\R  
assessable income 应评税入息 =@UgCu>=  
assessable loss 应评税亏损 E}*   
assessable profit 应评税利润 Ig*qn# Dd  
assessable value 应评税值 H$j`75#u?-  
assessed profit 估定利润 'W>Zr}:  
assessed value 经评估价值 P%-@AmO^_  
assessment 评税；评定；估价；评税单 [nBd
q"K  
assessment number 评税编号；估价编号 %#^)hX,+Q  
assessment of additional tax 补加税评税 0i4X,oHjG  
assessment of performance 业绩评估；实绩评价 b<N962 q$q  
Assessor 评税主任 %^r}$mfy:0  
asset price bubbles 资产价格泡沫 B<`'h  
asset-backed securities 具资产保证的证券 .%iJin"  
assets accretion 资产增值 lM<SoC;[  
assets and liabilities 资产与负债 qBkI9H  
assets betterment statement 资产递增表；资产改进表 rTR4j>Ua~  
assets lending 实物放款；有抵押贷款 h.`U)6*?&N  
assets of the company passing on the death 死者去世时转移的公司资产 kDrqV{_  
assets pledged as security for liabilities 用作负债抵押的资产 >*5+{~k~4  
assets portfolio 资产投资组合 cjd Z.jR2  
assets price 资产价格 `9+>2*k  
assets quality 资产质素 c|s*(WljY  
assets realization 资产变现 yLo{^4a.  
assets refinancing arrangement 资产再集资安排 2`-yzm  
assets securitization 资产证券化 :n4X>YL)  
assets situated outside Hong Kong 在香港以外地方的资产 w# t[sI"IT  
assets stripping 削减资产；拆卖资产 RuW62QSq  
assets value 资产值 eTV%+  
assignee 承让人 {u1Rc/Lw  
assignment 转让；转让书；转让契 7d7"^M  
assignment of interest 权益转让 0S{dnp  
assignment of letters patent and trade mark 专利证书及商标转让 o9l =Q  
assignment of property 物业转让；物业转让书 m}x&]">9  
assignment right 转让权 YEEgDw]BQ  
assignor 转让人 ae)0Yu`*G7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 }WN0L?h.E  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2hjR'6h"Y  
associate member 附属会员 >UP{=`  
associated body corporate 相联法人团体 *mc]Oa  
associated company 相联公司；联属公司 y11/:|  
associated corporation 相联法团 Qo4+=^(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] QFI8|i@  
公认会计师公会〔英国〕 pP4i0mO{Dv  
Association of Futures Exchange Brokers 香港期货经纪协会 H?dmNwkPY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x,sMa*vd  
association of underwriters 承保人组织 :J3ZTy
jb  
assumption of control 接管 $GzTDq Y9@  
assurance 担保；保险；转易；转易书 Yfk){1  
assurance of interest 权益的转易 Fb<r~2  
at 19XX price 按一九ＸＸ年价格计算 iK*2 Z$`lw  
at a discount 按赔价计算；按贴水价格计算；打折扣 9I a4PPEH1  
at a premium 按溢价计算；按升水价格计算 X7I"WC1ncz  
at call 通知付款；按通知 =:+k  
at constant market price 按固定市价计算 C-
;y#a)  
at constant price 按固定价格计算 lWv3c!E`  
at cost 按成本计算 >uok\sX  
at current market price 按当时市价计算；按现时市价计算 ?fog 34g  
at current price 按当时价格计算；按现时价格计算 FuOP+r!H  
at factor cost 按要素成本计算；按生产要素成本计算 )`RF2Y-A7  
at money-of-the-day price 按付款当日价格计算 _Ee`Uk  
at or better 按指定或较佳价位〔买卖指令〕 HevS}L  
at par 按面值计算；平价 IT,TSs/Y  
at sight 见票即付 *E<%db C2  
at the close 按收市盘 ZQT14.$L  
at the opening 按开市盘 zN(fZT}K5  
attestation 见证；见证条款 {Gnji] v  
at-the-money option 平价期权 ,3G8
afo  
attorney 受权人；受托代表人 S~\i"A)4  
attornment 新拥有人承认书 :X>%6Xj?RV  
attributable profit 可归属利润 (k9{&mPJ  
attributable share value 可归属股份价值 10v4k<xb  
Auckland Stock Exchange 奥克兰证券交易所 1 l'Wb2g>A  
auction 拍卖 0`=#1u8  
auctioneer 拍卖商 $oO9N^6yF  
audit 审计；核数 6i/x"vl>  
Audit Commission 审计署 k zhek >  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `A@{})+  
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〕 )%q]?@kB  
audit review 帐目审查
[&n2 yt  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Zx(VwB2   
audited account 审计帐目；经审计的帐目 g{@q  
audited annual account 经审计的周年帐目 _B`'1tNx  
audited balance sheet 经审计的资产负债表 4P@Ak7iL(V  
auditor 核数师；核数主任；审计师 -LL49P6  
auditor's certificate 核数师证明书；审计师证明书 zbdmz  
auditor's report 核数师报告；审计师报告 _94|^  
Aussie bond 澳元债券 UY*3b<F}  
austerity budget 紧缩预算 o5gt`H"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 sQrP,:=r#  
Australia All Ordinaries Index 澳洲所有普通股票指数 f&glY`s#  
Australian Dollar [AUD] 澳元 *TY?*H  
Australian Options Market 澳大利亚期权市场 oD]tHuDa  
Australian Securities Commission 澳洲证券事务监察委员会 <6`_Xr7)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -QL_a8NL  
Australian Stock Exchange 澳大利亚证券交易所 $:V'+s4o  
Austrian Schilling [ATS] 奥地利先令 Bk&ry)`gD  
authentication 认证；鉴证 q/,>UtRr  
authority to purchase 委托购买证；委购书 3z9}cOFq]z  
authorization 认可；核准；授权；授权书 1BK-uv:  
authorization by direction 指示授权 tz-, |n0  
authorization by instruction 指令授权 UD`bK a`E  
authorization by warrant 令状授权 E(Tvj\9  
authorization of unit trust 单位信托的认可 oJJ2y  
authorized agent 指定代理人 4QODuyl2H  
authorized capital 法定资本 k3::5&  
authorized clerk 出市员 ;^nN!KDjR  
authorized dealer 认可交易商 p9k'.H^:_  
authorized financial institution 认可财务机构 Z-W>WR  
authorized fund 认可基金 bhaIi>W~G  
authorized fund house 获授权的基金公司；认可基金公司 I!?-lI@(  
authorized institution 认可机构 :,03)[u{8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 To1 .U)do  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 uc]]zI6  
authorized insurer 获授权保险人；获认可承保人 n}cjVH5  
authorized investment 特准投资项目 n}(/>?/  
authorized person 获授权人 $s-/![ 6  
authorized representative 获授权代表 3B#qQ#  
authorized share capital 法定股本 ehB (?  
automated quotation system 自动报价系统 T:&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R{"Kh2q_  
自动交易系统〔香港期货交易所有限公司〕 2mj?&p?  
automatic adjustment mechanism 自动调整机制 lt\. )Y>4  
automatic adjustment system 自动调整系统 $'FPsoH  
Automatic Clearing House 自动票据交换所 x"q!=&>f  
automatic exchange rates accumulation system 自动化汇率累集系统 K TJm[44  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 YCr:nYm<f  
automatic teller machine [ATM] 自动柜员机 *#p}>\Y{  
autopay 自动转帐 ^ Q]I)U  
available assets 可用资产 cKt=_4Lf  
available fiscal reserve 现存财政储备 EM9K^l`  
available profit 可用利润 -\C;2&(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Q!7il<S  
average 平均；平均数；海损 hKo& ZWPq  
average basic salary 平均基本薪金 J?VMQTa/+  
average consumer expenditure 平均消费开支；一般消费开支 r'!L}^n  
average cost 平均成本 F uYjrzmx  
average cost of land production 增辟土地平均成本 KQGdV{VFs  
average daily turnover 平均每日成交额 aQzDOeTi  
average daily wage rate 平均每日工资率 jpijnz{M  
average expenditure pattern 平均开支模式 %
NSb8@  
average growth rate 平均增长率 L-. +yNX)  
average net fixed assets 固定资产平均净值 8NCu;s  
average of relatives 相对价格平均数 g i>`  
average price 平均价格 %l{0z<  
average propensity to consume 平均消费倾向；一般消费倾向 X0a)6HZ{  
average propensity to save 平均储蓄倾向；一般储蓄倾向
r{oRN  
average rate 平均率 o@T-kAEf-.  
average revenue 平均收入；平均收益 "u29| OY  
average stock 平均库存；平均存货 =+>cTV  
average yearly rent 平均年租 7dxTyn=  
avoidance of double taxation 避免双重课税 C8dC_9  
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 2g0_[$[m  
8&q[jxI@8  
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