一些有用的会计术语(也不知道发的地方对不对)A

A: Os{qpR^<I:  
A share Ａ股；甲类股份 K^Ht$04  
abatement of tax 减税；减扣免税额 z"3c+?2  
ABN AMRO Bank N.V. 荷兰银行 (zBQ^97]  
above-the-line expenditure 线上项目支出；经常预算支出 Z3dd9m#.]  
above-the-line receipt 线上项目收入；经常预算收入 B/OO$=>(  
ABSA Asia Limited 南非联合亚洲有限公司 tOw 0(-:iq  
absolute change 绝对数值变更 x8Sq+BY  
absolute expenditure 实际开支 G$ FBx  
absolute guideline figure 绝对准则数字 7;NV 1RV  
absolute interest 绝对权益 2#3R]zIO  
absolute order of discharge 绝对破产解除令 y`\Mhnj  
absolute profit margin 绝对利润幅度 1' m $_  
absolute value 实值；绝对值 J~q+G  
absolutely vested interest 绝对既得权益 wY#mL1dF  
absorbed cost 已吸收成本；已分摊成本 ydQ
S"]\g  
absorption 吸收；分摊；合并 16|S 0 )  
absorption rate 吸收率；摊配率；分摊率 d]EvC>  
ACB Finance Limited 亚洲商业财务有限公司 WFP\;(YV  
acceptable form of reciprocity 合理的互惠条件 h86={@Le  
acceptable rate 适当利率；适当汇率 0K ?(xB  
acceptance agreement 承兑协议 YHYB.H)  
acceptance for honour 参加承兑 {O)&5  
acceptor 承兑人；接受人；受票人 y6}):|  
acceptor for honour 参加承兑人 SK52.xXJ  
accident insurance 意外保险 4Z}{hc\J  
Accident Insurance Association of Hong Kong 香港意外保险公会 1 1CJT  
accident insurance scheme 意外保险计划 s?k[_|)!  
accident year basis 意外年度基准 "44?n <1  
accommodation 通融；贷款 &J$5+"/;X  
accommodation bill 通融票据；空头票据 9#ft;c  
accommodation party 汇票代发人 $x;h[,y   
account balance 帐户余额；帐户结余 K*$#D1hG  
account book 帐簿 <q\) o_tH  
account collected in advance 预收款项 $0T"YC%  
account current book 往来帐簿 2(Uz9!<V  
account of after-acquired property 事后取得的财产报告 2-aYqMmT;  
account of defaulter 拖欠帐目 sv"mba.J  
account payable 应付帐款 I})
t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #~;8#!X  
account receivable 应收帐款 AF]!wUKxy  
account receivable report 应收帐款报表 cg00t+  
account statement 结单；帐单；会计财务报表 f)Q]{cb6  
account title 帐户名称；会计科目 `aL|qyrq#  
accountant's report 会计师报告 w9$8t9$|  
Accountant's Report Rules 会计师报告规则 (PcK(C!}=\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 acQNpT  
Accounting Arrangements 《会计安排》 ; ,jLtl  
accounting basis 会计基础 ~qxXou,J  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y&+_p$13  
Accounting Circular 《会计通告》 e oSM@Isu  
accounting class 会计类别 |SKG4_wGe  
accounting date 记帐日期；会计结算日期 z\>X[yNpA  
accounting for money 款项核算 R Sz[6  
Accounting Officer 会计主任 t<F]%8S  
accounting period 会计报告期；会计期 #J724`  
accounting policy 会计政策；会计方针 ]31XX=  
accounting practice 会计惯例 Xe;(y "pR  
accounting principle 会计准则 :xS&Y\ry  
accounting record 会计记录 4UjE*Aq  
accounting report 会计报告 Y>Hl0$:=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uhB!k-ir  
Accounting Society of China 中国会计学会 AUsQj\Nm%  
accounting statement 会计报表 Fx5d@WNa>  
accounting system 会计制度；会计系统 6L9[U^`@  
accounting transaction 会计事项；帐务交易 d`uO7jlm  
accounting treatment 会计处理 $'YKB8C  
accounting year 会计年度 Tw;qY  
accretion 增值；添加 w/5^R  
accrual 应计项目；应累算数目 D"4&9"CU  
accrual basis 应计制；权责发生制 V9u\;5oL  
accrual basis accounting 应计制会计；权责发生制会计 86fK=G:>  
accrue 应累算；应计 c[_^bs>k  
accrued benefit 应累算利益 C_cs(}wi  
accrued charges 应计费用 cvE.r330|  
accrued cumulative preference share dividend 应累算的累积优先股股息 qlITQKGG  
accrued expenses 应累算费用 :
5<9/  
accrued interest payable 应付利息；应计未付利息 [ 5 2zta  
accrued interest receivable 应收利息；应计未收利息 cO+Xzd;838  
accrued right 累算权益 V<ApHb  
accruing profit 应累算的利润 -{U>} Y)  
accumulated fiscal reserve 累积财政储备 <W59mweW#5  
accumulated profit 累积利润；滚存溢利 ^7bf8 ^`  
accumulated reserve 累积储备 )nHE$gVM s  
accumulation of surplus income 累积收益盈余 Wk#h,p3  
acquired assets 既得资产 E8_Le  
acquisition 收购；购置；取得 R{uJczu  
acquisition cost 购置成本 s^YTI\L \  
acquisition expenses 购置费用 a`b zFu{  
acquisition of 100% interest 收购全部股权 nIQ&gbfO  
acquisition of control 取得控制权 1"&;1Ts  
acquisition of fixed assets 购置固定资产 uO@3vY',n  
acquisition of shell “买壳” br;H8-   
acquisition price 收购价 ()M@3={R  
act of God 天灾 7k=F6k0)  
acting partner 执事合伙人 {{*]bGko  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AXP`,H  
active partner 积极参与的合伙人 7X{bB  
active trading 交投活跃
bLEATT[  
actual circulation 实际流通 _gm?FxV:  
actual cost 实际成本 n<<=sj$\!  
actual expenditure 实际开支；实际支出 $@_t5?n``F  
actual income 实际入息；实际收入；实际收益 <2O7R}j7v  
actual market 现货市场 KBw9(  
actual price 现货价；实际价格 r<X4ER  
actual profit 实际利润 M?xpwqu\  
actual quotation 实盘；实际价位；实际报价 PN"8 Y  
actual year basis 按实际年度计算 
Va@6=U7c  
actuals 实货 Ft;u\KT  
actuarial investigation 精算调查 .blft,'  
actuarial principle 精算原则 3<Z'F}lg  
actuarial report 精算师报告 AwXt @!(  
Actuarial Society of Hong Kong 香港精算学会 !Wixs]od   
actuarial valuation 精算师估值 Fu4EEi  
actuary 精算师 5rmlAq  
ad referendum agreement 暂定协议；有待覆核的协定 Cb{A:\>Q{  
ad valorem duty 从价税；按值征税 $HBT%g@UN  
ad valorem duty system 从价税制 juMxl  
ad valorem fee 从价费 :
Wg-@d  
ad valorem tariff 从价关税 (#bp`Kih  
additional allowance 额外免税额 xd|~+4  
additional amount for unexpired risk 未过期风险的额外款额 l{6` k<J(  
additional assessable profit 补加应评税利润 =,4 '"  
additional assessment 补加评税 K6v $#{$6  
additional commitment 额外承担 o)#q9Vk%b  
additional commitment vote 额外承担拨款 Seq]NkgY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i#RElH  
additional dependent parent allowance 供养父母额外免税额 ~|'y+h89  
additional provision 额外拨款 b H"}w$!>r  
additional stamp duty 附加印花税 Du^x=;  
additional tax 补加税罚款；补加税款 J0Hm)*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J1tzH
a6  
adjudged bankrupt 被裁定破产 R+{^@M&  
adjudicated bankrupt 裁定破产人 Y@]);MyL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 HkdN=q  
adjudication of bankruptcy 裁定破产；宣告破产 #7]o6  
adjudication of insolvency 裁定无力偿还债务 W(2+z5z  
adjusted actual 经调整的实数；调整后的实数 =_8 UZk.  
adjusted current assets 经调整的流动资产；调整后的流动资产 _,_8X7   
adjusted figure 经调整的数字；调整后的数额 X a"XB  
adjusted liabilities 经调整的负债；调整后的负债 VFl 1 f  
adjusted loss 经调整的亏损；调整后的亏损 F?b'L JS  
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 "7kgez#Y  
adjusted profit 经调整的利润；调整后的利润 mQJ4;BJw  
adjusted surplus 经调整的盈余额；调整后的盈余额 =t3vbV  
adjusted value 经调整的价值；调整后的价值 N.0HfYf  
adjustment 调整；修订；理算〔保险〕 Ht|",1yr+  
adjustment centre 调剂中心 crd|2bjp+  
adjustment lag 调整过程的时间差距；调整时差 $5lW)q A  
adjustment mechanism 调整机制 =[P%_v``  
adjustment of loss 亏损调整 ~V2ajM1Z&O  
adjustment process 调整过程；调整程序 4=Tpi`  
adjustment range 调整幅度 .pM &jni Y  
administered exchange rate 受管制汇率 Z 7s;F}=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3@^>#U   
administration expenses 行政费用 hNgpp-  
administration fee 手续费；行政费 -DP8NTl"  
administration in bankruptcy 破产管理 Gla@
l<  
administration order 遗产管理令 pbDw Lo]  
administrator 管理人；遗产管理人 xH<'GB)  
administrator of the estate 遗产管理人 +{xMIl_  
admission of debt 债项承认书 G{kj}>kS_  
admission of proof 接纳债权证明 ^:4L6  
advance 放贷款项；垫付款项；预支款项；预付款项 (Sth:{;  
advance account 暂支帐目；预付款帐户 uxa=KM1H  
advance compensation 预付补偿金 Q[J [=  
advance from shareholder 股东垫款 _0,"vFdj  
advance pending reimbursement 预支以待日后付还 8 7RHA $?  
advanced economy 先进经济体系 S3uyn78hI  
advancement 预付；预付财产 >|a\>UgC  
advances warrant 垫款令 3ppuQQ  
advancing 贷出 yS[z2:!  
adverse balance 逆差 >Hih  
adverse exchange 逆汇 g/IH|Z=A  
advertisement addressed to shareholders 在报章刊登的致股东通告 w]};0v&\~s  
advice for collection 托收通知书 I*D<J$ 9N  
advice of drawing 提款通知书；汇票通知书 v%lv8Lar'  
advice of payment 付款通知 $sEB'>:  
Advisory Committee [Securities and Futures Commission] ?"{QK:`  
谘询委员会〔证券及期货事务监察委员会〕 PZys u  
Advisory Committee on Diversification 经济多元化谘询委员会 gyi)T?uS)  
affidavit 誓章；遗产申报誓章 @Q;i.u{V  
affidavit of no receipt 述明无收款的誓章 Gn]d;5P=  
affiliate 联号；联营公司；附属公司 QXdaMc+Ck  
affiliated company 附属公司；联号；联营公司 "r8EC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +XEjXH5K  
affordability 负担能力 0iYP  
African Development Bank [AfDB] 非洲开发银行 u4:\UC'  
after-acquired property 事后取得的财产 Rl_.;?v"!  
after-hours dealing 市后交易 m!<X8d[bD  
after-tax profit 税后盈利；税后利润；税后溢利 3az$:[Und}  
agency agreement 代理协议 4|nQ=bIau  
agency expenses 代理机构的开支 "hWJ3pi{o{  
agency fee 代理费 0Tcz[$?  
Agency Law 《代理法》 2;:lK
":  
agent 代理人；承销人 {Q)dU-\  
agent of company 公司代理人 ^:qD.h>&  
agent's fee 代理人费；经纪费 NMXnrvS&  
aggregate 总计；总数；总体数字 hUVk54~l  
aggregate amount 总款额；总额 i{8]'fM  
aggregate assets and liabilities 总体资产与负债 16I&7=S,  
aggregate at constant price 按固定价格计算的总体数字 %=V"CJ$|  
aggregate demand 总需求 R N@^j  
aggregate gross position 总持仓量  bRN
K.[|  
aggregate limit 总限额 @]f3|>I  
aggregate of salaries tax 合计薪俸税 u7HvdLql  
aggregate performance 总体表现；总体业绩 %yiD~
&  
aggregate supply 总体供应 |/VL35b  
aggregate surplus 总盈余 Uz 0W <u3v  
aggregate total 整体总额 tpXa*6  
aggregate value 总值；合计价值 NCa~#i:F8  
aggregated basis 合计基准 A2y6UzLYD  
aggregated net chargeable income 合计应课税入息实额 2B-.}OJ  
aggregation 合并计算；合计；总和 m}98bw  
aggregation of incomes of husband and wife 夫妇入息合并计算 V1<ow'^i  
aggregation of property 财产的总和 C\ vC?(n  
agio 差价；贴水 ~n WsP}`n  
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》 YG4WS |  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Y %K~w  
《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》 R'SBd}1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,eDD:#)$}  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 wX ,h<\7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y
+g,pX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .(|+oHg<  
agreement for a settlement 授产协议 BDy5J2<<7l  
agreement for assignment 转让协议 tQrS3Hz'nA  
agreement for sale 售卖协议；买卖协议 .`,F  
agreement for sale and purchase 买卖协议 Uo2+:p  
agreement for the payment of interest 支付利息协议 Vvyj  
agreement for the repayment of money 还款协议 QC{u|  
agreement of reinsurance 再保险协议 |8H_-n  
Agricultural Bank of China 中国农业银行 U;g S[8,p  
air passenger departure tax 飞机乘客离境税 Sk\n;mL:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4qt+uNe!  
airport tax 机场税 IZ*}idlkn/  
alcohol duty 酒精税 Z`Ax pTl  
alienation 让与；让渡；转让 'WQdr(  
alimony 生活费；赡养费 JWWYVl VC  
All Ordinaries Index [AOI] 所有普通股指数 D*\v0=P'?  
all risks 全险；综合险 R:~(Z?  
All Sales Record for Stock Market 《股票市场成交报告》 ?q_^Rj$  
Allied Capital Resources Limited 新联财务有限公司 zG#wu   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q&xjF@I  
allocation letter 拨款信件 zsDocR   
allocation of fund 分配款项；预留款项 daslaa_A  
allocation of profit 利润分配；溢利分配 ca(U!T68  
allocation warrant 拨款令  `?|Rc  
allotment 分配；配股 l-}KmZ]  
allotment notice 股份配售通知；配股通知 +Q)ULnie e  
allotment of shares 股份分配 x? N.WABr;  
allowable 可获宽免；免税的 C/G]v*MBQ  
allowable business loss 可扣除的营业亏损 aG(hs J)  
allowable expenses 可扣税的支出 w9f _b3  
allowance 免税额；津贴；备抵；准备金 hGI+:Js6  
allowance for debts 债项的免税额 Q".g.k  
allowance for depreciation by wear and tear 耗损折旧免税额 =q+R   
allowance for funeral expenses 殡殓费的免税额 1a$IrQE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :=<0=JE#  
allowance for repairs and outgoings 修葺及支出方面的免税额 }_}KV
I  
allowance to debtor 给债务人的津贴 t0Zk-/s  
alteration of capital 资本更改 abi[jxCG  
alternate trustee 候补受托人 K
lN/\N\  
amalgamation 合并 XE1$K
_m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vT c7an6fy  
ambit of charges 征税范围；收费范围 YLOwQj'  
amended valuation 经修订的估值 nIn2 *r  
American Commodities Exchange 美国商品交易所 R`#W wx>b  
American Express Bank Limited 美国运通银行 N}b^fTq  
American Stock Exchange 美国证券交易所 :"QfF@Z{  
amortization 摊销 NQX>Qh 2  
amount due from banks 存放银行同业的款项 o0ZBi|U\4  
amount due from banks abroad 存放海外银行同业的款项 W;zpt|kAH  
amount due from holding companies 控股公司欠款 XA<ozq'  
amount due from local banks 存放本港银行同业的款项 XJgh>^R^  
amount due to banks 银行同业的存款 h?Nek+1'  
amount due to banks abroad 海外银行同业的存款 *%!M4&  
amount due to holding companies 控股公司存款  l{$[}<
 
amount due to local banks 本港银行同业的存款 GqLq gns  
amount due to outport banks 外埠银行同业的存款 {6*#3m Kk  
amount for note issue 发行纸币的款额 +ZA)/  
amount of bond 担保契据的款额 Nu^p
  
amount of consideration 代价款额
83 I-X95  
amount of contribution 供款数额 pJBg?D  
amount of indebtedness 负债款额 +C+<BzR~A.  
amount of principal of the loan 贷款本金额 ez\eOH6  
amount of rates chargeable 应征差饷数额 '\"G{jU@  
amount of share capital 股本额 O9s?h3  
amount of sums assured 承保款额 icgJ;Q 5  
amount of variation 变动幅度 D!F 2l_  
amount of vote 拨款数额 d'"r("w#  
amount payable 应付款额 E{y1S\7K  
amount receivable 应收款额 <*(^{a.O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :,S98
z#  
analysis 分析 z.oU4c
 
ancillary risk 附属风险 .[:VSM7T  
annual account 周年帐目；周年帐目报表；年度决算；年结 8{0k0 &x  
annual accounting date 年结日期 :Q_3hK  
annual allowance 每年免税额；年积金；年度津贴；年津 dNiH|-$an  
annual balance 年度余额 _=EKXE)&}  
annual disposable income 每年可动用收入 F~HRME;Z  
annual estimates 周年预算 5o)Y$>T0  
annual fee 年费 8Pmdk1 ~  
annual general meeting 周年大会 0;<)\Wt=i9  
annual growth rate 年增率；每年增长率 4)kG-[#  
annual long-term supplement 长期个案每年补助金 .Z\Q4x#!Z  
annual pensionable emolument 可供计算退休金的年薪 .cDOl_z<:G  
annual report 年报 }Fa%%}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J?&l*_m;t  
annual return 周年报表；周年申报表；每年报税表格 V'G Ju  
Annual Return Rules 《周年报表规则》 MS3=~*+  
annual review of consumer prices 每年消费物价回顾 ,.tfWN%t\  
annual roll-forward basis 逐年延展方式 9Uf j  
annual salary 年薪 uO6{r v\  
annual statement 年度报表；年度决算表 YKZa$@fA?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @1-F^G%p8  
annuitant 年金受益人 z6*<V5<7  
annuity 年金 3jZ6kfj  
annuity contract 年金合约 Y32 "N[yw  
annuity on human life 人寿年金 R=]d%L8  
antecedent debt 先前的债项 xQ4%e[/  
ante-dated cheque 倒填日期支票 u92^(|  
anticipated expenditure 预期开支 xSMt*]=9  
anticipated net profit 预期纯利 5/MKzoB  
anticipated revenue 预期收入 ^D{lPu 3  
anti-inflation measure 反通货膨胀措施 ^oM|<";!?D  
anti-inflationary stance 反通货膨胀立场 9'[ N1Un.=  
apparent deficit 表面赤字 }ns-W3B'  
apparent financial solvency 表面偿债能力 (R!hjw~  
apparent partner 表面合伙人 -0C@hM,wm  
application for personal assessment 个人入息课税申请书 @-&MA
)SN  
application of fund 资金应用 T-_"|-k}P%  
application to release as liquidator and to destruct the books of accounts and documents =(HeF.!  
申请免除清盘人职务及毁灭帐簿与文件 c>:R3^\lwx  
appointed actuary 委任精算师 bBc[bc>R  
appointed auditor 委任核数师；委任审计师 O+vS|  
appointed trustee 委任的受托人 E"~2./+rd  
appointer 委任人 /Ncm^b4  
apportioned pro rata 按比例分摊 9X$ma/P[  
apportionment 分配；分摊 a<~77~"4wn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eHiy,IN  
apportionment formula 分摊方程式 eE GfM0  
apportionment of estate duty 遗产税的分摊 tDg}Ys=4K>  
appraisal 估价；评估 )2IH 5  
appreciable growth 可观增长 [ic87
0_  
appreciable impact 显着影响 O@V%Cu  
appreciable increase 可观增长 r!PpUwod  
appreciation 增值；升值 ^T::-pN*  
appreciation against other currencies 相对其他货币升值 iBTYY{-wF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S!v(+|  
appreciation tax 增值税 <{5EdX  
appropriation 拨款；拨用；拨付 _Q[$CcDEE  
appropriation account 拨款帐目 QX4ai3v  
Appropriation Bill 拨款法案 42J{aJVH  
appropriation-in-aid system 补助拨款办法 |yEa5
rd?W  
approved assets 核准资产 BZ54*\t  
approved basket stock 认可一篮子证券 RTh`ENCKR  
approved budget 核准预算 <r#eL39I  
approved charitable donation 认可慈善捐款 h:Gu`+D>W  
approved charitable institution 认可慈善机构 z`UhB%-?  
approved currency 核准货币；认可货币
>TkE~7?l  
approved estimates 核准预算 6 5N~0t  
approved estimates of expenditure 核准开支预算 #X 52/8G  
approved overseas insurer 核准海外保险人 j)C,%Ol  
approved overseas trust company 核准海外信托公司 H,nec<Jp  
approved pooled investment fund 核准汇集投资基金 o%9*B%HO/  
approved provident fund scheme 认可公积金计划 {(U %i\F\  
approved provision 核准拨款 /1mW|O>0  
approved redeemable share 核准可赎回股份 ,I1RV  
approved regional stock 认可地区性证券 0j
"8@
<  
approved retirement scheme 认可退休金计划 }X*Riu7gk  
approved subordinated loan 核准附属贷款 li~d?>  
arbitrage 套戥；套汇；套利 I M-L'9  
arbitrageur 套戥者；套汇者 (3J$>Na  
arbitrary amount 临时款项 Szbb_i{_ `  
arrangement 措施；安排；协定 }J">}j]/  
arrears 欠款 TJ q~)Bm  
arrears of pay 欠付薪酬 m< _S_c  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bp8'pj;~  
articles of association 组织章程；组织细则；组织章程细则 F *FwRj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3RLFp\i"s  
ascertainment of profit 确定利润 %LVm3e9  
"Asia Clear" “亚洲结算系统” ho##Z*O  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =  C4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 EkgE_8  
Asian Development Fund [ADF] 亚洲发展基金 &e6CJ  
Asian dollar bond 亚洲美元债券 &wD;SMr<  
Asian dollar market 亚洲美元市场
g35DV6  
Asian dollar rate 亚洲美元利率 Tq]Sn]CSP  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =jB08A  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [<DZ*|+  
asked price 沽盘；喊价；索价；卖方报价 ]o cWt3|  
assessable income 应评税入息 fFb_J`'ue  
assessable loss 应评税亏损 3;S,3  
assessable profit 应评税利润 [0"'T[ok  
assessable value 应评税值 Llr>9(|  
assessed profit 估定利润 \jOA+FU[  
assessed value 经评估价值 Ec
d;<$tk  
assessment 评税；评定；估价；评税单 ,lZB96r0  
assessment number 评税编号；估价编号 ,AxdCT  
assessment of additional tax 补加税评税 QUu}Xg:  
assessment of performance 业绩评估；实绩评价 u%w`:v7Yo(  
Assessor 评税主任 {&jb5-*f  
asset price bubbles 资产价格泡沫 ne4Q#P  
asset-backed securities 具资产保证的证券 'nXl>  
assets accretion 资产增值 C(
00<~JC  
assets and liabilities 资产与负债 ma"3qGy  
assets betterment statement 资产递增表；资产改进表 ]IoUwgpI)  
assets lending 实物放款；有抵押贷款 VeW>[08  
assets of the company passing on the death 死者去世时转移的公司资产 *:Z
Dd  
assets pledged as security for liabilities 用作负债抵押的资产 `s\?w5[  
assets portfolio 资产投资组合 ZosP(Tdq  
assets price 资产价格 j#
cYS*^H  
assets quality 资产质素 N[s}qmPha  
assets realization 资产变现 $GlWf  
assets refinancing arrangement 资产再集资安排 b )B?
F  
assets securitization 资产证券化 {q"OM*L(  
assets situated outside Hong Kong 在香港以外地方的资产 "?V0$-DR  
assets stripping 削减资产；拆卖资产 i_j[?.?X}  
assets value 资产值 N<~t3/Nm  
assignee 承让人 28 ?\  
assignment 转让；转让书；转让契 &l!4mxwr`  
assignment of interest 权益转让 <YdE1{fm  
assignment of letters patent and trade mark 专利证书及商标转让 ^s|6vd;PD=  
assignment of property 物业转让；物业转让书 Pi]19boM.  
assignment right 转让权 xai*CY@cQ  
assignor 转让人 L*YynF  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 a!=D[Gz*5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "wNJ  
associate member 附属会员 9I}-[|`u  
associated body corporate 相联法人团体 ,6-:VIHQ  
associated company 相联公司；联属公司 Tj:B!>>  
associated corporation 相联法团 R}O_[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $<}$DH
_Y  
公认会计师公会〔英国〕 '.:z&gSqx0  
Association of Futures Exchange Brokers 香港期货经纪协会 `{dm;j5/y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XD.)Dl8  
association of underwriters 承保人组织 n*2UnKaJ  
assumption of control 接管 JpXlBEio%  
assurance 担保；保险；转易；转易书 hDF@'G8F  
assurance of interest 权益的转易 MF5[lK9e  
at 19XX price 按一九ＸＸ年价格计算 wB.&}p9p  
at a discount 按赔价计算；按贴水价格计算；打折扣 C{U?0!^  
at a premium 按溢价计算；按升水价格计算 &5yVxL:  
at call 通知付款；按通知 <g"{Wv: h  
at constant market price 按固定市价计算 W"k"IvTW}  
at constant price 按固定价格计算 %5(I/zB  
at cost 按成本计算 U~:-roQ(\  
at current market price 按当时市价计算；按现时市价计算 17%Mw@+  
at current price 按当时价格计算；按现时价格计算 PGqQ@6B  
at factor cost 按要素成本计算；按生产要素成本计算 Gefne[  
at money-of-the-day price 按付款当日价格计算 37s0e;aF  
at or better 按指定或较佳价位〔买卖指令〕 ,J+}rPe"sf  
at par 按面值计算；平价 'uBu6G  
at sight 见票即付 N sXHO  
at the close 按收市盘 8WXQOo8  
at the opening 按开市盘 MN\HDKN  
attestation 见证；见证条款 >T^;MS  
at-the-money option 平价期权 t'n pG}`tE  
attorney 受权人；受托代表人 2LF/H$]o5  
attornment 新拥有人承认书 \NPmym_6J  
attributable profit 可归属利润 .P8&5i)'P,  
attributable share value 可归属股份价值 fp`;U_-&0  
Auckland Stock Exchange 奥克兰证券交易所 ;ub;lh3  
auction 拍卖 +S o4rA*9  
auctioneer 拍卖商 Ayxkv)%:@)  
audit 审计；核数 uXn1 'K<'2  
Audit Commission 审计署 uvkz'R=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c2l@6<W
w  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 0XE4<U  
audit review 帐目审查 eA2@Nkw~)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ofm#'7P 0  
audited account 审计帐目；经审计的帐目 -|$@-
fY;  
audited annual account 经审计的周年帐目 bCRV\myd`  
audited balance sheet 经审计的资产负债表 ,E S0NA  
auditor 核数师；核数主任；审计师 C5o#i*|  
auditor's certificate 核数师证明书；审计师证明书 Y]'Z7<U}*E  
auditor's report 核数师报告；审计师报告 Va"0>KX  
Aussie bond 澳元债券 <^#,_o,!  
austerity budget 紧缩预算 ;U/&I3dzV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ag [ZW  
Australia All Ordinaries Index 澳洲所有普通股票指数 akp-zn&je  
Australian Dollar [AUD] 澳元 =$'6(aDH  
Australian Options Market 澳大利亚期权市场
^aItoJq  
Australian Securities Commission 澳洲证券事务监察委员会 &u$Q4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E(>=rD/+  
Australian Stock Exchange 澳大利亚证券交易所 (7wc*#}  
Austrian Schilling [ATS] 奥地利先令 5_GYrR2  
authentication 认证；鉴证 M\uiq38  
authority to purchase 委托购买证；委购书 3lrT3a3vV  
authorization 认可；核准；授权；授权书 11Q1AN  
authorization by direction 指示授权 0CnOL!3.I  
authorization by instruction 指令授权 @0Ic3C[rH6  
authorization by warrant 令状授权 Ni9/}bb  
authorization of unit trust 单位信托的认可 <? q?Mn  
authorized agent 指定代理人 YvaK0p0Z  
authorized capital 法定资本 rBQ_iB_  
authorized clerk 出市员 0q()|y?}  
authorized dealer 认可交易商 }T(D7|^R  
authorized financial institution 认可财务机构 UXJeAE-  
authorized fund 认可基金 &*M!lxDN  
authorized fund house 获授权的基金公司；认可基金公司 =W(Q34  
authorized institution 认可机构 n\mO6aJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I9|mG'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,0M_Bk"  
authorized insurer 获授权保险人；获认可承保人 V(H1q`ao9  
authorized investment 特准投资项目 o_izl
\  
authorized person 获授权人 X
WBA^|-N  
authorized representative 获授权代表 9}rS(/@ }  
authorized share capital 法定股本 ^UP`
%egR  
automated quotation system 自动报价系统 *7uH-u"5d  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZF!h<h&,  
自动交易系统〔香港期货交易所有限公司〕 9 P
l  
automatic adjustment mechanism 自动调整机制 Kn5~d(:  
automatic adjustment system 自动调整系统 Wf+cDpK  
Automatic Clearing House 自动票据交换所 `KZm0d{H  
automatic exchange rates accumulation system 自动化汇率累集系统 5'OrHk;u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G30-^Tr   
automatic teller machine [ATM] 自动柜员机 8
I=2lK  
autopay 自动转帐 Ouk^O}W6  
available assets 可用资产 Vr3Zu{&2  
available fiscal reserve 现存财政储备 KjD/o?JUr  
available profit 可用利润 "Wct({n  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *3+4[WT0]a  
average 平均；平均数；海损 ROH|PKb7  
average basic salary 平均基本薪金 =Qy<GeY  
average consumer expenditure 平均消费开支；一般消费开支 \j$&DCv
 
average cost 平均成本 q`Go`
v  
average cost of land production 增辟土地平均成本 $o+j El>  
average daily turnover 平均每日成交额 T^zXt?  
average daily wage rate 平均每日工资率 S\CCrje  
average expenditure pattern 平均开支模式 ?qb}?&1  
average growth rate 平均增长率 (d(CT;  
average net fixed assets 固定资产平均净值 Amtq"<h9a  
average of relatives 相对价格平均数 wW Lj?;bx  
average price 平均价格 u+9hL4  
average propensity to consume 平均消费倾向；一般消费倾向 k R?qb6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 y6g&Y.:o  
average rate 平均率
/ixp&Z|7  
average revenue 平均收入；平均收益 A7%)~z<  
average stock 平均库存；平均存货 /!0=
{G  
average yearly rent 平均年租 ^}RCoE  
avoidance of double taxation 避免双重课税 %Hu5K>ZNYp  
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 .#EFLXs  
1y:-N6  
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