一些有用的会计术语(也不知道发的地方对不对)A

A: l_fERp#y  
A share Ａ股；甲类股份 6X$\:>  
abatement of tax 减税；减扣免税额 /!y3ZzL  
ABN AMRO Bank N.V. 荷兰银行 H$&P=\8n  
above-the-line expenditure 线上项目支出；经常预算支出 sB01QVx47  
above-the-line receipt 线上项目收入；经常预算收入 ]O~/k~f  
ABSA Asia Limited 南非联合亚洲有限公司 x6|
QTO  
absolute change 绝对数值变更 be.Kx< I  
absolute expenditure 实际开支 |^GN<y^cn  
absolute guideline figure 绝对准则数字 |mz0 ]  
absolute interest 绝对权益 /jOug>s  
absolute order of discharge 绝对破产解除令 ?_/T$b]  
absolute profit margin 绝对利润幅度 uJ,I6P~9  
absolute value 实值；绝对值 WW~QK2o-@  
absolutely vested interest 绝对既得权益 b~K-mjJI  
absorbed cost 已吸收成本；已分摊成本 ET3+07  
absorption 吸收；分摊；合并 KpO%)M!/Z#  
absorption rate 吸收率；摊配率；分摊率 `y.i(~^1  
ACB Finance Limited 亚洲商业财务有限公司 eBW]hwhKzM  
acceptable form of reciprocity 合理的互惠条件 d UiS0Qs}  
acceptable rate 适当利率；适当汇率 U9RpHh`  
acceptance agreement 承兑协议 jLBwPI_g  
acceptance for honour 参加承兑 o5NrDDH  
acceptor 承兑人；接受人；受票人 5}_,rF?cX  
acceptor for honour 参加承兑人 PmDar<m  
accident insurance 意外保险 |>nVp:t^  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,q Bu5t  
accident insurance scheme 意外保险计划 uL@'Hv A  
accident year basis 意外年度基准 $7\hszjZ  
accommodation 通融；贷款 zx5t gZd,N  
accommodation bill 通融票据；空头票据 xCm`g{  
accommodation party 汇票代发人 A
dRt\H<  
account balance 帐户余额；帐户结余 |CjdmQ u  
account book 帐簿 +@#-S  
account collected in advance 预收款项 AFNE1q;{\  
account current book 往来帐簿 VHU,G+ms  
account of after-acquired property 事后取得的财产报告 JZcW?Or  
account of defaulter 拖欠帐目 r$Y% 15JV  
account payable 应付帐款 &E!-~'|z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B 6,X)  
account receivable 应收帐款 Q__1QUu  
account receivable report 应收帐款报表 7me1:}4  
account statement 结单；帐单；会计财务报表 R<1[hH9"o  
account title 帐户名称；会计科目 /?:]f  
accountant's report 会计师报告 p5=VGKp  
Accountant's Report Rules 会计师报告规则 \"A~ks~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '
gz@UE1  
Accounting Arrangements 《会计安排》 @nF#\  
accounting basis 会计基础 cUr'mb  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]F,v#6qi  
Accounting Circular 《会计通告》 LD}ZuCp!  
accounting class 会计类别 O.P:~  
accounting date 记帐日期；会计结算日期 LpSd/_^b  
accounting for money 款项核算 %:.00F([r  
Accounting Officer 会计主任 a7l-kG=R;  
accounting period 会计报告期；会计期 H
d=!  
accounting policy 会计政策；会计方针 -ID!kZx  
accounting practice 会计惯例 n15lX,FI  
accounting principle 会计准则 C`C$i>X7^  
accounting record 会计记录 O7T wM Yh  
accounting report 会计报告 &k {1N.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ehls:)F  
Accounting Society of China 中国会计学会 )Y,>cg:z~  
accounting statement 会计报表 ^2um.`8  
accounting system 会计制度；会计系统 `LCxxpHi|  
accounting transaction 会计事项；帐务交易 LgS.%Mn  
accounting treatment 会计处理 ^'aMp}3iu  
accounting year 会计年度 .;9I:YB$  
accretion 增值；添加 M7n|Z{?(  
accrual 应计项目；应累算数目 V9kL\Ys  
accrual basis 应计制；权责发生制 dg42K`E  
accrual basis accounting 应计制会计；权责发生制会计 nc%ly *  
accrue 应累算；应计 c-^\YSDMN  
accrued benefit 应累算利益 K)t+lJ  
accrued charges 应计费用 }))JzrqAe  
accrued cumulative preference share dividend 应累算的累积优先股股息 To19=,:  
accrued expenses 应累算费用 [z`m`9Aq  
accrued interest payable 应付利息；应计未付利息 }c*6|B@f  
accrued interest receivable 应收利息；应计未收利息 *HN0em  
accrued right 累算权益 |(a<b  
accruing profit 应累算的利润 b7bbrR8  
accumulated fiscal reserve 累积财政储备 N{6Lvq[8  
accumulated profit 累积利润；滚存溢利 B^uQv|m  
accumulated reserve 累积储备 \
)vxZ!  
accumulation of surplus income 累积收益盈余 ^ $t7p 1  
acquired assets 既得资产 `;!v<@:i2  
acquisition 收购；购置；取得 9l:Bum)9  
acquisition cost 购置成本 <CUe"WbE)  
acquisition expenses 购置费用 c
o!#.  
acquisition of 100% interest 收购全部股权 &U8W(NxN  
acquisition of control 取得控制权 CzZmC]5  
acquisition of fixed assets 购置固定资产 38T2IN  
acquisition of shell “买壳” cB9`U4<  
acquisition price 收购价 =-dk@s  
act of God 天灾 \[w82%U  
acting partner 执事合伙人 B?r[|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nzHsyL  
active partner 积极参与的合伙人 Jm8#M z  
active trading 交投活跃 D0=H&Z[  
actual circulation 实际流通 P:yMj&)  
actual cost 实际成本 d`;_~{sleR  
actual expenditure 实际开支；实际支出 &Rx-zp&dJ  
actual income 实际入息；实际收入；实际收益 ISuye2tExq  
actual market 现货市场 +9mnxU>  
actual price 现货价；实际价格 64OgE!  
actual profit 实际利润 Vee`q.  
actual quotation 实盘；实际价位；实际报价  D=nuK25  
actual year basis 按实际年度计算 7$7Y)&\5w  
actuals 实货 [/ E_v gZ  
actuarial investigation 精算调查 wDV%.Cc  
actuarial principle 精算原则 w;(`!^xv  
actuarial report 精算师报告 qwU,D6  
Actuarial Society of Hong Kong 香港精算学会 agFWye  
actuarial valuation 精算师估值 D'Gmua]
I  
actuary 精算师 L.z`>1  
ad referendum agreement 暂定协议；有待覆核的协定 NK+iLXC  
ad valorem duty 从价税；按值征税 j6KGri  
ad valorem duty system 从价税制 $z~sN  
ad valorem fee 从价费 
cO"7wgg  
ad valorem tariff 从价关税 ;Qc_Tf=,  
additional allowance 额外免税额 =MqefV;-  
additional amount for unexpired risk 未过期风险的额外款额 T)r
a>r<#  
additional assessable profit 补加应评税利润 J34lu{'if  
additional assessment 补加评税  CKv[E  
additional commitment 额外承担 8*^Q#;^~99  
additional commitment vote 额外承担拨款 <Vk^fV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T&=1IoOg  
additional dependent parent allowance 供养父母额外免税额 #eT{?_wM  
additional provision 额外拨款 h@"dpmpe  
additional stamp duty 附加印花税 dkC[
Jt  
additional tax 补加税罚款；补加税款 do9@6[{Sv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {%5tqF  
adjudged bankrupt 被裁定破产 Fss7xP'  
adjudicated bankrupt 裁定破产人 u"\HBbBx  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;w,g|=RQ  
adjudication of bankruptcy 裁定破产；宣告破产 X#mppMU  
adjudication of insolvency 裁定无力偿还债务 daIt `}s  
adjusted actual 经调整的实数；调整后的实数 L s=2!  
adjusted current assets 经调整的流动资产；调整后的流动资产 SPxgIP;IR  
adjusted figure 经调整的数字；调整后的数额 F.b;O :  
adjusted liabilities 经调整的负债；调整后的负债 sSC yjS'T  
adjusted loss 经调整的亏损；调整后的亏损 AopCxaJ`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ui,#AZQ#{4  
adjusted profit 经调整的利润；调整后的利润 [*O#6Xu  
adjusted surplus 经调整的盈余额；调整后的盈余额 K
d _tjWS  
adjusted value 经调整的价值；调整后的价值 PYl(~Vac  
adjustment 调整；修订；理算〔保险〕 W,iSN}  
adjustment centre 调剂中心 &LO<!WKQ  
adjustment lag 调整过程的时间差距；调整时差 dD3I.?DY  
adjustment mechanism 调整机制 
Y zXL8  
adjustment of loss 亏损调整 [}|-%4s  
adjustment process 调整过程；调整程序 sV/#P<9  
adjustment range 调整幅度 0.-2
FHc9L  
administered exchange rate 受管制汇率 J}qk:xGL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c_]$UM[7L  
administration expenses 行政费用 aU3 m{pE  
administration fee 手续费；行政费 9Kw4K#IqQ  
administration in bankruptcy 破产管理 2bS)|#v<_t  
administration order 遗产管理令 '~3a(1@8  
administrator 管理人；遗产管理人 :cmfy6h]  
administrator of the estate 遗产管理人 8V
j]whE  
admission of debt 债项承认书 SB1\SNB  
admission of proof 接纳债权证明 @O<kjR<b  
advance 放贷款项；垫付款项；预支款项；预付款项 xr)Rx{)3h  
advance account 暂支帐目；预付款帐户 K4i#:7r'b  
advance compensation 预付补偿金 zlmb_akJ  
advance from shareholder 股东垫款 sH(AsKiNKe  
advance pending reimbursement 预支以待日后付还 /I3#WUc;![  
advanced economy 先进经济体系 MC!K7ji  
advancement 预付；预付财产 4Wq{ch  
advances warrant 垫款令 iq '3.-xYr  
advancing 贷出  '._8  
adverse balance 逆差 Yz0ruhEMk  
adverse exchange 逆汇 mfO:#]
K  
advertisement addressed to shareholders 在报章刊登的致股东通告 zm}4=Kz}  
advice for collection 托收通知书 N0h"EV[  
advice of drawing 提款通知书；汇票通知书 _^'fp  
advice of payment 付款通知 $Xw .iN]g  
Advisory Committee [Securities and Futures Commission] )p>BN|L  
谘询委员会〔证券及期货事务监察委员会〕 7'_zJI^  
Advisory Committee on Diversification 经济多元化谘询委员会 AG2iLictv  
affidavit 誓章；遗产申报誓章 MPMJkL$F
^  
affidavit of no receipt 述明无收款的誓章 $WvI%r  
affiliate 联号；联营公司；附属公司 IBY3QG
 
affiliated company 附属公司；联号；联营公司 !JjB,1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >b#z o,  
affordability 负担能力 ~a8J"W
h  
African Development Bank [AfDB] 非洲开发银行 yOGaW~  
after-acquired property 事后取得的财产 KL!k'4JNY  
after-hours dealing 市后交易 P8e1J0A  
after-tax profit 税后盈利；税后利润；税后溢利 [1'`KJ]  
agency agreement 代理协议 x2.G1  
agency expenses 代理机构的开支 e =V
u;  
agency fee 代理费 C_?L$3 U0  
Agency Law 《代理法》 ]`&EB~K&NY  
agent 代理人；承销人 |C@)#.nm[  
agent of company 公司代理人 ho2o/>Ef3  
agent's fee 代理人费；经纪费 Z.$ncP0s  
aggregate 总计；总数；总体数字 34 W#  
aggregate amount 总款额；总额 2i#wJ8vrF  
aggregate assets and liabilities 总体资产与负债 }`4o+  
aggregate at constant price 按固定价格计算的总体数字 ?'p`Qv  
aggregate demand 总需求 9kzytx
  
aggregate gross position 总持仓量 )'xTDi  
aggregate limit 总限额 Xvm.Un<N  
aggregate of salaries tax 合计薪俸税 1`2n<qo  
aggregate performance 总体表现；总体业绩 S5E mLgnRs  
aggregate supply 总体供应 i)P.Omr  
aggregate surplus 总盈余 Deq
~"  
aggregate total 整体总额 A?q[C4-BO,  
aggregate value 总值；合计价值
Ze'AZF  
aggregated basis 合计基准 u#?K/sU  
aggregated net chargeable income 合计应课税入息实额 vV-ATIf
^  
aggregation 合并计算；合计；总和 3@?#4]D{'  
aggregation of incomes of husband and wife 夫妇入息合并计算 Ob?>zsx  
aggregation of property 财产的总和 "[(_C&Ot4  
agio 差价；贴水 I@a7AuOw  
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》 zTBr
<:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <DiD8")4  
《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》 N VzR2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZrnZ7,!@  
《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》 v I@Wuu:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?7
^H1L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ePK^v_vBD  
agreement for a settlement 授产协议 8HdmG{7.  
agreement for assignment 转让协议 Ooz+V;
#Q  
agreement for sale 售卖协议；买卖协议 QP)-O*+AA
 
agreement for sale and purchase 买卖协议 BD[XP`[{  
agreement for the payment of interest 支付利息协议 (1fE^KF@f  
agreement for the repayment of money 还款协议
4hg]/X"H#  
agreement of reinsurance 再保险协议 (1%u`#5n-N  
Agricultural Bank of China 中国农业银行 /sH3Rk.>  
air passenger departure tax 飞机乘客离境税 !zwnFdp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~N;.hU%l  
airport tax 机场税 TS)p2#  
alcohol duty 酒精税 07Yh  
alienation 让与；让渡；转让 |]HU$GtS  
alimony 生活费；赡养费 |:`f#H  
All Ordinaries Index [AOI] 所有普通股指数 *nluK  
all risks 全险；综合险 x SF#ys4v  
All Sales Record for Stock Market 《股票市场成交报告》 eP|:b &  
Allied Capital Resources Limited 新联财务有限公司 FD*`$.e3\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ouK&H|'  
allocation letter 拨款信件 bT*MJ7VVm  
allocation of fund 分配款项；预留款项 S&8gZ~B  
allocation of profit 利润分配；溢利分配 ]<A|GY0q1  
allocation warrant 拨款令 Z,qo jtw  
allotment 分配；配股 [ECSJc&i  
allotment notice 股份配售通知；配股通知 U2=5Nt5  
allotment of shares 股份分配 wt[MzpRP  
allowable 可获宽免；免税的
%F9%t  
allowable business loss 可扣除的营业亏损 g}@_ @  
allowable expenses 可扣税的支出 |!i3Y=X  
allowance 免税额；津贴；备抵；准备金 RO=[Rr!   
allowance for debts 债项的免税额 b[?6/#N  
allowance for depreciation by wear and tear 耗损折旧免税额 /d9I2~}B  
allowance for funeral expenses 殡殓费的免税额 kWc%u-_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .B{3=z^  
allowance for repairs and outgoings 修葺及支出方面的免税额 QQ!%lbMK]  
allowance to debtor 给债务人的津贴 hAHl+q)w?  
alteration of capital 资本更改 bKYLBu:  
alternate trustee 候补受托人 uI@:\Rss  
amalgamation 合并 FEw51a+V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _+N*4  
ambit of charges 征税范围；收费范围 Ku*@4#<L6h  
amended valuation 经修订的估值 !]&a/$U  
American Commodities Exchange 美国商品交易所 69ia #  
American Express Bank Limited 美国运通银行 U_m<W$"HF  
American Stock Exchange 美国证券交易所 m.EI("n"J  
amortization 摊销 XL>Vwd  
amount due from banks 存放银行同业的款项 r5Jy( ~  
amount due from banks abroad 存放海外银行同业的款项 `MlQPLH  
amount due from holding companies 控股公司欠款 kB_GL>fc  
amount due from local banks 存放本港银行同业的款项 (]^
9>3{|  
amount due to banks 银行同业的存款 $)vljM<<  
amount due to banks abroad 海外银行同业的存款 FF6[qSV  
amount due to holding companies 控股公司存款 ,h5\vWZ  
amount due to local banks 本港银行同业的存款 o*eU0  
amount due to outport banks 外埠银行同业的存款 }H!c9Y  
amount for note issue 发行纸币的款额 m:d P,  
amount of bond 担保契据的款额 a[]=*(AZI  
amount of consideration 代价款额 _)O1v%]"4  
amount of contribution 供款数额 9xyj,;P>  
amount of indebtedness 负债款额 +^Eruv+F  
amount of principal of the loan 贷款本金额 $GNN*WmHw  
amount of rates chargeable 应征差饷数额 ~dC)EG  
amount of share capital 股本额 )7Gm<r  
amount of sums assured 承保款额 )&+j#:  
amount of variation 变动幅度 UGj!I  
amount of vote 拨款数额 ZK1d3
 
amount payable 应付款额 kjfZ*V=-  
amount receivable 应收款额 2aX|E4F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #Z)e]4{!l  
analysis 分析 m{x[q  
ancillary risk 附属风险 RZ:Yu  
annual account 周年帐目；周年帐目报表；年度决算；年结 L&MR%5  
annual accounting date 年结日期 WW\u}z.QJ  
annual allowance 每年免税额；年积金；年度津贴；年津 =LDzZ:' X  
annual balance 年度余额 g2JNa?z  
annual disposable income 每年可动用收入 [U]U *x  
annual estimates 周年预算 \Pi\
c~)Pr  
annual fee 年费 /qed_w.p  
annual general meeting 周年大会 57*z0<  
annual growth rate 年增率；每年增长率 .C$S DhJ~  
annual long-term supplement 长期个案每年补助金 wUW^ O  
annual pensionable emolument 可供计算退休金的年薪 rS\j9@=Y4  
annual report 年报 x5YW6R.<t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $[T^S  
annual return 周年报表；周年申报表；每年报税表格 ' 7+x,TszI  
Annual Return Rules 《周年报表规则》 " JFx  
annual review of consumer prices 每年消费物价回顾 %/"I.\%d  
annual roll-forward basis 逐年延展方式 2Hw&}8  
annual salary 年薪 Urj8v2k  
annual statement 年度报表；年度决算表 Xt^ldW  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 c [sydl  
annuitant 年金受益人 >0DQ<@ot:  
annuity 年金 t,#7F$t  
annuity contract 年金合约 I'HPy.
PV  
annuity on human life 人寿年金 Zy|B~.@<j  
antecedent debt 先前的债项 D+P(  
ante-dated cheque 倒填日期支票 N9tH0  
anticipated expenditure 预期开支 x2=Bu#Y  
anticipated net profit 预期纯利 x^Q:U1  
anticipated revenue 预期收入 H<#M)8  
anti-inflation measure 反通货膨胀措施 bGOOC?[UX  
anti-inflationary stance 反通货膨胀立场 /W1!mih  
apparent deficit 表面赤字 t6m3lq{  
apparent financial solvency 表面偿债能力 ?1*Ka  
apparent partner 表面合伙人 0_q8t!<xJw  
application for personal assessment 个人入息课税申请书 y^zII5|s  
application of fund 资金应用 =e](eA;  
application to release as liquidator and to destruct the books of accounts and documents h:-ZXIv?  
申请免除清盘人职务及毁灭帐簿与文件 &a5UQ>  
appointed actuary 委任精算师 1"YN{Ut;G  
appointed auditor 委任核数师；委任审计师 1fm4:xHH  
appointed trustee 委任的受托人 r/}q=J.  
appointer 委任人 Atc9[<~WG  
apportioned pro rata 按比例分摊 <K;  
apportionment 分配；分摊 C]414Ibi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *`Swv`  
apportionment formula 分摊方程式 `ltc)$  
apportionment of estate duty 遗产税的分摊 bc=,$  
appraisal 估价；评估 g5M=$y/H  
appreciable growth 可观增长 $s+/OgG4H  
appreciable impact 显着影响 45. -P  
appreciable increase 可观增长 v_mk{  
appreciation 增值；升值 rR]U Ff  
appreciation against other currencies 相对其他货币升值 G d~ v _  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %c"PMTq(  
appreciation tax 增值税 pFgpAxl  
appropriation 拨款；拨用；拨付 "BT*9N=|  
appropriation account 拨款帐目 _HF66)X7  
Appropriation Bill 拨款法案 s!,m,l[P  
appropriation-in-aid system 补助拨款办法 CX?q%o2b  
approved assets 核准资产 /4/'&tY  
approved basket stock 认可一篮子证券 .DsdQ4Y  
approved budget 核准预算 +Ac.@!X}%  
approved charitable donation 认可慈善捐款 ~k\Dde  
approved charitable institution 认可慈善机构 }A jE- K{  
approved currency 核准货币；认可货币
vz5x{W  
approved estimates 核准预算 m:B9~lbT+  
approved estimates of expenditure 核准开支预算 F]e`-;  
approved overseas insurer 核准海外保险人 lC/1,Z/M  
approved overseas trust company 核准海外信托公司 |_."U9!Z^  
approved pooled investment fund 核准汇集投资基金 %jk7JDvl  
approved provident fund scheme 认可公积金计划 ~hD!{([  
approved provision 核准拨款 r5 tn'  
approved redeemable share 核准可赎回股份 X)oxNxZ[A  
approved regional stock 认可地区性证券 m%m<-.'-  
approved retirement scheme 认可退休金计划 0DtewN{Z  
approved subordinated loan 核准附属贷款 jq%%|J.x  
arbitrage 套戥；套汇；套利 '&hz*yk  
arbitrageur 套戥者；套汇者 Ak3cE_*Y/  
arbitrary amount 临时款项 j5m KJC  
arrangement 措施；安排；协定 !q\MXS($#u  
arrears 欠款 ]QKo>7%[  
arrears of pay 欠付薪酬 p3r("\Za,  
arrears of revenue 逾期未收税款；逾期未收的帐项 )U12Rshl  
articles of association 组织章程；组织细则；组织章程细则 >[}lC7 z,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R !g'zS'  
ascertainment of profit 确定利润 m%zo? e  
"Asia Clear" “亚洲结算系统” 3LGX ^J<f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  _
U.|$pU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G0#<SJ,)  
Asian Development Fund [ADF] 亚洲发展基金 S
U,G0.  
Asian dollar bond 亚洲美元债券 (P!r^87  
Asian dollar market 亚洲美元市场 DW( /[jo\  
Asian dollar rate 亚洲美元利率 F+o4f3N  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %,T=|
5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M[ {O%!  
asked price 沽盘；喊价；索价；卖方报价 WC0z'N({W  
assessable income 应评税入息 Kb
X&E0  
assessable loss 应评税亏损 -t]3 gCLb  
assessable profit 应评税利润 lXtsnQOOK  
assessable value 应评税值 riR(CJ}Ff  
assessed profit 估定利润 LMKhtOZ?  
assessed value 经评估价值 'Qdea$o  
assessment 评税；评定；估价；评税单 i;Dj16h  
assessment number 评税编号；估价编号 Q g~cYwX  
assessment of additional tax 补加税评税 Hg&.U;n  
assessment of performance 业绩评估；实绩评价 L0l'4RRm\  
Assessor 评税主任 ]K?;XA3dZ  
asset price bubbles 资产价格泡沫 c wNJ{S+  
asset-backed securities 具资产保证的证券 '9{`Czc(Gb  
assets accretion 资产增值 R2Es~T  
assets and liabilities 资产与负债 -pmb-#`M  
assets betterment statement 资产递增表；资产改进表 Gj_7wP$  
assets lending 实物放款；有抵押贷款 ^H"o=K8=  
assets of the company passing on the death 死者去世时转移的公司资产 vB74r]'F  
assets pledged as security for liabilities 用作负债抵押的资产 r>: ~!o*  
assets portfolio 资产投资组合 y1{TVpN  
assets price 资产价格 =6Fpixq>  
assets quality 资产质素 )ifjK6*  
assets realization 资产变现 :FTx#cZ  
assets refinancing arrangement 资产再集资安排 U$yy7}g  
assets securitization 资产证券化 QyghNImp  
assets situated outside Hong Kong 在香港以外地方的资产
(}g4}A@x  
assets stripping 削减资产；拆卖资产 GY>G}bfh  
assets value 资产值 O&dBLh!G  
assignee 承让人 {FQ@eeU  
assignment 转让；转让书；转让契 @E 8
P>kq  
assignment of interest 权益转让 @An}  
assignment of letters patent and trade mark 专利证书及商标转让 0=0,ix7?#  
assignment of property 物业转让；物业转让书 (Bq^ D9  
assignment right 转让权 l1bkhA b  
assignor 转让人 Y~xo=v(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lArKfs/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +7\d78U  
associate member 附属会员 '-U&S  
associated body corporate 相联法人团体 ]p8zT|bv  
associated company 相联公司；联属公司 * N]^(+/A  
associated corporation 相联法团 .k:heN2-x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] l+#J oc<8  
公认会计师公会〔英国〕 lihIPMU  
Association of Futures Exchange Brokers 香港期货经纪协会 @)\4 $#+-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |nCVM\+5T  
association of underwriters 承保人组织 u,V_j|(e  
assumption of control 接管 _tUh*"e&  
assurance 担保；保险；转易；转易书 V&*|%,q  
assurance of interest 权益的转易 iYZn`OAx  
at 19XX price 按一九ＸＸ年价格计算 _9g-D9  
at a discount 按赔价计算；按贴水价格计算；打折扣 O8OAXRt/Y  
at a premium 按溢价计算；按升水价格计算 (xfh 9=.  
at call 通知付款；按通知 .TMLg(2hgv  
at constant market price 按固定市价计算 }* \*<d 3  
at constant price 按固定价格计算 KomMzG:  
at cost 按成本计算 MaPOmS8?  
at current market price 按当时市价计算；按现时市价计算 fat;5XL@  
at current price 按当时价格计算；按现时价格计算 3eg6 CdT  
at factor cost 按要素成本计算；按生产要素成本计算 E!'6vDVC:  
at money-of-the-day price 按付款当日价格计算 AsD$M*It  
at or better 按指定或较佳价位〔买卖指令〕 dz?On\66  
at par 按面值计算；平价 7Db}bDU1 |  
at sight 见票即付 Jd^Lnp6?  
at the close 按收市盘 T|8:_4/l  
at the opening 按开市盘 @@j:z;^|  
attestation 见证；见证条款 "OwK-  
at-the-money option 平价期权 |Fz ^(US  
attorney 受权人；受托代表人 [^Bjmw[7  
attornment 新拥有人承认书 ?&'Kw>s@  
attributable profit 可归属利润 O\CnKNk,  
attributable share value 可归属股份价值 Y[l<fbh(}  
Auckland Stock Exchange 奥克兰证券交易所 ^,0Lr$+  
auction 拍卖 lb$_$+@Vr  
auctioneer 拍卖商 eTFep^[  
audit 审计；核数 &|j0GP&  
Audit Commission 审计署 CT5s`v!s  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N>Ih2>8t  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 W]oa7
VAq  
audit review 帐目审查 76bMy4re  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hxzA1s%~  
audited account 审计帐目；经审计的帐目 CuD}Uo+u  
audited annual account 经审计的周年帐目 m.p$f$A_  
audited balance sheet 经审计的资产负债表 C6EGM/m8  
auditor 核数师；核数主任；审计师 8v z h5,U  
auditor's certificate 核数师证明书；审计师证明书 NXQ=8o9,9  
auditor's report 核数师报告；审计师报告 =&6sU{j*  
Aussie bond 澳元债券 .%y'q!?  
austerity budget 紧缩预算 41R6V>e@9J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?"*JV1 9  
Australia All Ordinaries Index 澳洲所有普通股票指数 9/!1J  
Australian Dollar [AUD] 澳元 <#J5.I 1  
Australian Options Market 澳大利亚期权市场 OLPY<ax  
Australian Securities Commission 澳洲证券事务监察委员会 $[}EV(#y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F~i ~%f,  
Australian Stock Exchange 澳大利亚证券交易所 4(sHUWT  
Austrian Schilling [ATS] 奥地利先令 d!w3LwZ  
authentication 认证；鉴证 u7^(?"x  
authority to purchase 委托购买证；委购书 ;W+8X-B  
authorization 认可；核准；授权；授权书 P3`
$4p?  
authorization by direction 指示授权 0PqI^|!  
authorization by instruction 指令授权 V y$*v  
authorization by warrant 令状授权 4e/!BGkAS  
authorization of unit trust 单位信托的认可 xL1Li]fM!'  
authorized agent 指定代理人 S.4+tf7+  
authorized capital 法定资本 iMt3h8  
authorized clerk 出市员 .b+ix=:  
authorized dealer 认可交易商 SkMFJ?J/  
authorized financial institution 认可财务机构 4w~%MZA^  
authorized fund 认可基金 p J_+n:_{  
authorized fund house 获授权的基金公司；认可基金公司 ~uH_y
-  
authorized institution 认可机构 04jvrde8-O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 yq49fEgc@U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6F!B*lr  
authorized insurer 获授权保险人；获认可承保人 (M"rpG>L  
authorized investment 特准投资项目 ~5`oNa  
authorized person 获授权人 5?F5xiW  
authorized representative 获授权代表 ^P^%Q)QXl  
authorized share capital 法定股本 oz>2P.7  
automated quotation system 自动报价系统 Q&N#q53  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $%q=tn'EX  
自动交易系统〔香港期货交易所有限公司〕 nX 9]dz
 
automatic adjustment mechanism 自动调整机制 (5 @H  
automatic adjustment system 自动调整系统 ;xe.0j0h  
Automatic Clearing House 自动票据交换所 BO#tn{(#  
automatic exchange rates accumulation system 自动化汇率累集系统 yw$4Hlj5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 n8F~!|lQ0  
automatic teller machine [ATM] 自动柜员机 k'PvTWR  
autopay 自动转帐 4")`}T  
available assets 可用资产 2?GMKd)  
available fiscal reserve 现存财政储备 }mXYS|{  
available profit 可用利润 QOo'Iv+EL  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 'St6a*  
average 平均；平均数；海损 )PTvw>  
average basic salary 平均基本薪金 ZaU8eg7  
average consumer expenditure 平均消费开支；一般消费开支 k`Ifl)  
average cost 平均成本 -1Dq_!i  
average cost of land production 增辟土地平均成本 pd#Sn+&rf  
average daily turnover 平均每日成交额 6_4B!  
average daily wage rate 平均每日工资率 7M~sol[*  
average expenditure pattern 平均开支模式 Nwz?*~1  
average growth rate 平均增长率 /$CTz xd1  
average net fixed assets 固定资产平均净值 ?/"|tuQMW  
average of relatives 相对价格平均数 cd1G.10  
average price 平均价格 <BED&j!qvP  
average propensity to consume 平均消费倾向；一般消费倾向 R__:~uv,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _0v+'&bz  
average rate 平均率 ;5bd<N  
average revenue 平均收入；平均收益 Hl0" zS[  
average stock 平均库存；平均存货 jZzTnmm&?  
average yearly rent 平均年租 1'\QD`M9^  
avoidance of double taxation 避免双重课税 X0u,QSt'O  
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 A}SGw.3  
IgG[Pr'D  
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