一些有用的会计术语(也不知道发的地方对不对)A

A: 4X@ <PX5  
A share Ａ股；甲类股份 Z. ))=w6G  
abatement of tax 减税；减扣免税额 ]Fc<%wzp  
ABN AMRO Bank N.V. 荷兰银行 G 1rsd  
above-the-line expenditure 线上项目支出；经常预算支出 N;9m&)@JR'  
above-the-line receipt 线上项目收入；经常预算收入 #-_';Er\  
ABSA Asia Limited 南非联合亚洲有限公司 ) /kf  
absolute change 绝对数值变更 ' {L5 3cH=  
absolute expenditure 实际开支 S`Jo^!VJ4  
absolute guideline figure 绝对准则数字 cu4&*{  
absolute interest 绝对权益 8X@p?43  
absolute order of discharge 绝对破产解除令 S0\
;FmLIc  
absolute profit margin 绝对利润幅度 7|IOn5  
absolute value 实值；绝对值 E*ug.nxy  
absolutely vested interest 绝对既得权益 K 9ytot  
absorbed cost 已吸收成本；已分摊成本 ^ 2"r't  
absorption 吸收；分摊；合并 nVF?.c  
absorption rate 吸收率；摊配率；分摊率 RnN]m!"5  
ACB Finance Limited 亚洲商业财务有限公司 JM-spi o  
acceptable form of reciprocity 合理的互惠条件 cY|?iEVs)  
acceptable rate 适当利率；适当汇率 ?mJNzHrq;  
acceptance agreement 承兑协议 cuO)cj]@e  
acceptance for honour 参加承兑 ,&$+{3  
acceptor 承兑人；接受人；受票人 Q2c|sK8  
acceptor for honour 参加承兑人 W)dQyZ>J  
accident insurance 意外保险 (5s$vcK  
Accident Insurance Association of Hong Kong 香港意外保险公会 ieN}Ajl2  
accident insurance scheme 意外保险计划 8IYn9<L  
accident year basis 意外年度基准 v)*/E'Cr*  
accommodation 通融；贷款 lLO|,  
accommodation bill 通融票据；空头票据 J6eF7 fa  
accommodation party 汇票代发人 _;G. QwHr  
account balance 帐户余额；帐户结余 #,0PLU3%  
account book 帐簿 YRXXutm  
account collected in advance 预收款项 +*2]R~"M  
account current book 往来帐簿 @)A)cBv#  
account of after-acquired property 事后取得的财产报告 42a.@JbLQ  
account of defaulter 拖欠帐目
Wj"\nT4  
account payable 应付帐款 ]Q Y:t:-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 IJxBPwh  
account receivable 应收帐款 nyyKA_#:5  
account receivable report 应收帐款报表 ~C1lbn b  
account statement 结单；帐单；会计财务报表 i`3h\ku  
account title 帐户名称；会计科目 `ZCeuOH  
accountant's report 会计师报告 ^ lrq`1k  
Accountant's Report Rules 会计师报告规则 ,m| :U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zo,`V
ibx<  
Accounting Arrangements 《会计安排》 WoVPp*zlX  
accounting basis 会计基础 M ABrf`<b  
accounting by Official Receiver 破产管理署署长呈交的帐目 eI8rnp(Ia  
Accounting Circular 《会计通告》 cFcn61x-  
accounting class 会计类别 rBd}u+:*  
accounting date 记帐日期；会计结算日期 v71j1Q}6  
accounting for money 款项核算
"P)f,n  
Accounting Officer 会计主任 &vf9Gp+MK  
accounting period 会计报告期；会计期 !_Z\K$Ns  
accounting policy 会计政策；会计方针 l<5
@a (  
accounting practice 会计惯例 `0.<  
accounting principle 会计准则 Y}<w)b1e|  
accounting record 会计记录 ,(H`E?m1w4  
accounting report 会计报告 J*Dt\[X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c418Tj
O;  
Accounting Society of China 中国会计学会 _l`d+ \#  
accounting statement 会计报表 UF3g]>*  
accounting system 会计制度；会计系统 ~=$0=)c  
accounting transaction 会计事项；帐务交易 WmO.&zp  
accounting treatment 会计处理 )-D
{]>8  
accounting year 会计年度 C
`
s  
accretion 增值；添加 {BkTJQ)  
accrual 应计项目；应累算数目 $#3O:aW  
accrual basis 应计制；权责发生制 G:$Ta6=  
accrual basis accounting 应计制会计；权责发生制会计 F*`*5:7  
accrue 应累算；应计 :fo.9J  
accrued benefit 应累算利益 ~HWH2g  
accrued charges 应计费用 q]%eLfC(  
accrued cumulative preference share dividend 应累算的累积优先股股息 h<)YZ
[;x  
accrued expenses 应累算费用 nQe
^Bn  
accrued interest payable 应付利息；应计未付利息 o~Jce$X  
accrued interest receivable 应收利息；应计未收利息 ETt7?,x@  
accrued right 累算权益 bXSsN\:Y@[  
accruing profit 应累算的利润 x*
]&Ca0+  
accumulated fiscal reserve 累积财政储备 ObK-<kGcB  
accumulated profit 累积利润；滚存溢利 ]mDsd*1  
accumulated reserve 累积储备 {+`'ZU6C  
accumulation of surplus income 累积收益盈余 v2OK/W,0  
acquired assets 既得资产 V}?*kx~T2C  
acquisition 收购；购置；取得 +m|S7yr'  
acquisition cost 购置成本 -~ w5yd  
acquisition expenses 购置费用 8+HXGqcv  
acquisition of 100% interest 收购全部股权 Q"o* \I  
acquisition of control 取得控制权
Z>0a?=1[  
acquisition of fixed assets 购置固定资产 |;~kHc$W  
acquisition of shell “买壳” <SK%W=  
acquisition price 收购价 5)tDgm  
act of God 天灾 >3{#S:  
acting partner 执事合伙人 I4[sf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]q#w97BxiJ  
active partner 积极参与的合伙人 ~ IPel  
active trading 交投活跃 iLQFce7d|&  
actual circulation 实际流通 L#t^:%  
actual cost 实际成本 $ z4JUr!m  
actual expenditure 实际开支；实际支出 5k%GjT  
actual income 实际入息；实际收入；实际收益 U/hf?T;  
actual market 现货市场 ( (.b&  
actual price 现货价；实际价格 OvL@@SX |  
actual profit 实际利润 K fM6(f:  
actual quotation 实盘；实际价位；实际报价 OZDd
  
actual year basis 按实际年度计算 D<V[:~-o  
actuals 实货 Y^Of  
actuarial investigation 精算调查 MR=dQc  
actuarial principle 精算原则 EES
GU(  
actuarial report 精算师报告 +<l6!r2Z  
Actuarial Society of Hong Kong 香港精算学会 6wIo95`  
actuarial valuation 精算师估值 .A(QqL>  
actuary 精算师 P
tt  
ad referendum agreement 暂定协议；有待覆核的协定
(d9G`  
ad valorem duty 从价税；按值征税 $w,O[PIi  
ad valorem duty system 从价税制 '?j[hhfB-  
ad valorem fee 从价费 2O|jVGap5x  
ad valorem tariff 从价关税 f*Z8C9)  
additional allowance 额外免税额 OTgctw1s  
additional amount for unexpired risk 未过期风险的额外款额 p$5uS=:4`8  
additional assessable profit 补加应评税利润 p(B
^](?  
additional assessment 补加评税 !hMD>B2Z  
additional commitment 额外承担 N>zpxU {  
additional commitment vote 额外承担拨款 !?AgAsSmc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pr;n~E 'kq  
additional dependent parent allowance 供养父母额外免税额 Ch] `@(l  
additional provision 额外拨款 ,.<[iHC}9  
additional stamp duty 附加印花税 B=?m_4
\$m  
additional tax 补加税罚款；补加税款 =nVEd
RU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o\TXWqt  
adjudged bankrupt 被裁定破产 /$EX-!ie
 
adjudicated bankrupt 裁定破产人 L<7KmN4VX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -
0I]Sm;$  
adjudication of bankruptcy 裁定破产；宣告破产 Rcn6puZt  
adjudication of insolvency 裁定无力偿还债务 `, lnBP3D"  
adjusted actual 经调整的实数；调整后的实数 P
Z#\O  
adjusted current assets 经调整的流动资产；调整后的流动资产
3]46qk'  
adjusted figure 经调整的数字；调整后的数额 Z=[qaJ{]  
adjusted liabilities 经调整的负债；调整后的负债 r$8(Q'  
adjusted loss 经调整的亏损；调整后的亏损 k},@2#W]  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 =c(t;u6
m-  
adjusted profit 经调整的利润；调整后的利润 D+nKQ4  
adjusted surplus 经调整的盈余额；调整后的盈余额 8QJ^@|
7  
adjusted value 经调整的价值；调整后的价值 "c9T4=]&t  
adjustment 调整；修订；理算〔保险〕 =c-Y >  
adjustment centre 调剂中心 /v<FH}  
adjustment lag 调整过程的时间差距；调整时差 0uZL*4A+C  
adjustment mechanism 调整机制 {wp~  
adjustment of loss 亏损调整 +hIC N,8!  
adjustment process 调整过程；调整程序 eNHSfq  
adjustment range 调整幅度 U%:K11Kr  
administered exchange rate 受管制汇率 . r?URC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {)CN.z:O  
administration expenses 行政费用 T{CCZ"Fv  
administration fee 手续费；行政费 9Sb[5_Q  
administration in bankruptcy 破产管理 qS9z0HLE  
administration order 遗产管理令 (93$ L zZ  
administrator 管理人；遗产管理人 b41
f7t=  
administrator of the estate 遗产管理人 x(]Um
!  
admission of debt 债项承认书 Kggc9^ 7  
admission of proof 接纳债权证明 _c z$w5`  
advance 放贷款项；垫付款项；预支款项；预付款项 9}*Pb6  
advance account 暂支帐目；预付款帐户 lH%%iYBM  
advance compensation 预付补偿金 tM:%{
az  
advance from shareholder 股东垫款 o8RVmOXe  
advance pending reimbursement 预支以待日后付还 7hzd.  
advanced economy 先进经济体系 1B0+dxN`  
advancement 预付；预付财产 %2I >0  
advances warrant 垫款令 j}`XF?2D  
advancing 贷出 <rKfL`8p  
adverse balance 逆差 FjU -t/  
adverse exchange 逆汇 (drDC1\  
advertisement addressed to shareholders 在报章刊登的致股东通告 EGL7z`nt  
advice for collection 托收通知书 zObrp  
advice of drawing 提款通知书；汇票通知书 #0*oj/  
advice of payment 付款通知 srGF=1_  
Advisory Committee [Securities and Futures Commission] (nDen5Q|  
谘询委员会〔证券及期货事务监察委员会〕 CMiE$yC  
Advisory Committee on Diversification 经济多元化谘询委员会 WV8vDv1jt  
affidavit 誓章；遗产申报誓章 n:8<Ijrh  
affidavit of no receipt 述明无收款的誓章 {<P{
uH\l  
affiliate 联号；联营公司；附属公司 U =i=E}'  
affiliated company 附属公司；联号；联营公司 H
%bXx-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _O$7*k  
affordability 负担能力
Puq  
African Development Bank [AfDB] 非洲开发银行 o>l/*i
0I  
after-acquired property 事后取得的财产 "\~d!"n|2  
after-hours dealing 市后交易 Zl\$9
Q_  
after-tax profit 税后盈利；税后利润；税后溢利 -;Ij ,
 
agency agreement 代理协议 q; ?Kmk  
agency expenses 代理机构的开支 />X"'G  
agency fee 代理费 2:jWO_V@  
Agency Law 《代理法》 6JB*brO  
agent 代理人；承销人 E4cPCQyeH  
agent of company 公司代理人 OpLo[Y\  
agent's fee 代理人费；经纪费 l
JJ`aYDp  
aggregate 总计；总数；总体数字 ">M:6\B  
aggregate amount 总款额；总额 &&>Tfzh  
aggregate assets and liabilities 总体资产与负债 5OM*NT t  
aggregate at constant price 按固定价格计算的总体数字 '89nyx&W  
aggregate demand 总需求 Gl6M(<f\5  
aggregate gross position 总持仓量 VBN=xg}  
aggregate limit 总限额 <hBd #J  
aggregate of salaries tax 合计薪俸税 =M."^X  
aggregate performance 总体表现；总体业绩 DX(!G a  
aggregate supply 总体供应 8dUP_t~d#q  
aggregate surplus 总盈余 OnND(YiX  
aggregate total 整体总额 &Cm$%3  
aggregate value 总值；合计价值 IJk<1T7:(W  
aggregated basis 合计基准 ws([bS2h  
aggregated net chargeable income 合计应课税入息实额 \"|7o8  
aggregation 合并计算；合计；总和 O!k
C  
aggregation of incomes of husband and wife 夫妇入息合并计算 x>GxyVE  
aggregation of property 财产的总和 w{"ro~9o  
agio 差价；贴水 7?p>v34A  
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》
RQ;}+S  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment V'8Rz#Gc5  
《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!&}4lHYi  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >*h3u7t  
《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》 |0nt u+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %
hVI*p3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $)Ty@@7C  
agreement for a settlement 授产协议 yfZYGhPN(
 
agreement for assignment 转让协议 miB+
'n"zS  
agreement for sale 售卖协议；买卖协议 fo_*Uva_  
agreement for sale and purchase 买卖协议 h#}'
9oA  
agreement for the payment of interest 支付利息协议 !-~sxa280r  
agreement for the repayment of money 还款协议 2rWPqG4e  
agreement of reinsurance 再保险协议 D$fWeG{f  
Agricultural Bank of China 中国农业银行 PlRcrT"#w  
air passenger departure tax 飞机乘客离境税 B'hN3.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #:xv]qb`k  
airport tax 机场税 Zo#c[9IaC  
alcohol duty 酒精税 |.?Xov]  
alienation 让与；让渡；转让 D zdKBJT+  
alimony 生活费；赡养费 K)#6&\0tT  
All Ordinaries Index [AOI] 所有普通股指数 ld[BiP`B2V  
all risks 全险；综合险 "Ky&x$dje  
All Sales Record for Stock Market 《股票市场成交报告》 hiw>Q7W  
Allied Capital Resources Limited 新联财务有限公司 |lMc6C  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7qLB9r  
allocation letter 拨款信件 M-/2{F[  
allocation of fund 分配款项；预留款项 #]*]qdQWV^  
allocation of profit 利润分配；溢利分配 sf Zb$T J  
allocation warrant 拨款令 >^GAfvW  
allotment 分配；配股 X@\ 9}*9  
allotment notice 股份配售通知；配股通知 oIG
F=x,e8  
allotment of shares 股份分配 589P$2e1X  
allowable 可获宽免；免税的 t[p/65L>8  
allowable business loss 可扣除的营业亏损 @;7Ht Z`  
allowable expenses 可扣税的支出 Gx;-1  
allowance 免税额；津贴；备抵；准备金 [mFgo il  
allowance for debts 债项的免税额 (g3DI*Z  
allowance for depreciation by wear and tear 耗损折旧免税额 Ns$,.D  
allowance for funeral expenses 殡殓费的免税额 +ctJV>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w,-4A o2x  
allowance for repairs and outgoings 修葺及支出方面的免税额 Sr>5V  
allowance to debtor 给债务人的津贴 qZ%0p*P#_  
alteration of capital 资本更改 yJ*g ;  
alternate trustee 候补受托人 ,!QtViA7  
amalgamation 合并 Huc|HL#C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Vx%!j&  
ambit of charges 征税范围；收费范围 I_is3y0  
amended valuation 经修订的估值 3oM&#a  
American Commodities Exchange 美国商品交易所 tR<L9h  
American Express Bank Limited 美国运通银行 &*; Z(ul&9  
American Stock Exchange 美国证券交易所 )W>9{*4m  
amortization 摊销 Qov*xRO6  
amount due from banks 存放银行同业的款项 4k)0OQeW6  
amount due from banks abroad 存放海外银行同业的款项 l{Xy %8  
amount due from holding companies 控股公司欠款 g(l:>=g]?  
amount due from local banks 存放本港银行同业的款项 ;~Gez;AhK  
amount due to banks 银行同业的存款 T\ [CQO  
amount due to banks abroad 海外银行同业的存款 gR${S|Z#u4  
amount due to holding companies 控股公司存款 AWDy_11Nm  
amount due to local banks 本港银行同业的存款  @7J;}9E  
amount due to outport banks 外埠银行同业的存款 [sl"\3)  
amount for note issue 发行纸币的款额 ^+}~"nvD  
amount of bond 担保契据的款额 t[:G45].-k  
amount of consideration 代价款额 %&!B2z}  
amount of contribution 供款数额 ,VZ<r5NT  
amount of indebtedness 负债款额 +@dgHDJ  
amount of principal of the loan 贷款本金额 wg^'oy  
amount of rates chargeable 应征差饷数额 km29]V=}  
amount of share capital 股本额 k1fX-2H  
amount of sums assured 承保款额 CcZM0  
amount of variation 变动幅度 @c=bH>Oz  
amount of vote 拨款数额 7 b8pWM  
amount payable 应付款额 >M7(<V  
amount receivable 应收款额 SN;_.46k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j/uzsu+  
analysis 分析 a*qc
  
ancillary risk 附属风险 W#foVAi .  
annual account 周年帐目；周年帐目报表；年度决算；年结 QPX3a8w*  
annual accounting date 年结日期 u@T,8  
annual allowance 每年免税额；年积金；年度津贴；年津 aPin6L$;)  
annual balance 年度余额 .xe+cK  
annual disposable income 每年可动用收入 %UB+N8x`a  
annual estimates 周年预算 3K%_wCZ  
annual fee 年费 7)*QX,4C  
annual general meeting 周年大会 KMXd  
annual growth rate 年增率；每年增长率 mW1T4rR
'  
annual long-term supplement 长期个案每年补助金 Hlz$@[$  
annual pensionable emolument 可供计算退休金的年薪 ;FnS=Z  
annual report 年报 OE2r2ad  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pE6r7  
annual return 周年报表；周年申报表；每年报税表格 v[~Q  
Annual Return Rules 《周年报表规则》 ?I7%u
eFY  
annual review of consumer prices 每年消费物价回顾 B<jVo%og  
annual roll-forward basis 逐年延展方式 r[P+F  
annual salary 年薪 }LryRcrD-n  
annual statement 年度报表；年度决算表 vP^V3  
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 R(IYb%L  
annuitant 年金受益人 [s F/sa3  
annuity 年金 @O8X )  
annuity contract 年金合约 V eLGxc  
annuity on human life 人寿年金 iZ9ed]mf  
antecedent debt 先前的债项
0W,.1J2*  
ante-dated cheque 倒填日期支票 ddEV@2F  
anticipated expenditure 预期开支 oG=4&SQ  
anticipated net profit 预期纯利 T&->xef=  
anticipated revenue 预期收入 S6{u(=H  
anti-inflation measure 反通货膨胀措施 Dyh|F\T  
anti-inflationary stance 反通货膨胀立场 Na<);Pg  
apparent deficit 表面赤字 Mh=j^ [4Q  
apparent financial solvency 表面偿债能力 w\ddC DZ  
apparent partner 表面合伙人 0A F}wz>  
application for personal assessment 个人入息课税申请书  6Ok]E`  
application of fund 资金应用 qP72JxT  
application to release as liquidator and to destruct the books of accounts and documents x<=R?4@rq  
申请免除清盘人职务及毁灭帐簿与文件 I~ e,']  
appointed actuary 委任精算师 B>%;"OMp  
appointed auditor 委任核数师；委任审计师 X{P=2h#g  
appointed trustee 委任的受托人 } ^WmCX2a  
appointer 委任人 .QB)Y* z  
apportioned pro rata 按比例分摊 8UXtIuQ  
apportionment 分配；分摊 "B0I$`~wu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \I7,
1I  
apportionment formula 分摊方程式 n4o}}tI  
apportionment of estate duty 遗产税的分摊 2I{kLN1TY  
appraisal 估价；评估 m:c .dei5  
appreciable growth 可观增长 +O@|bd\  
appreciable impact 显着影响 @cn8m  
appreciable increase 可观增长 u6i
X&%e  
appreciation 增值；升值 G.>Ul)O:a  
appreciation against other currencies 相对其他货币升值 c.}#.-b8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z7R2viR[  
appreciation tax 增值税 n7L|XkaQ  
appropriation 拨款；拨用；拨付 H4uHCkj  
appropriation account 拨款帐目 fy={  
Appropriation Bill 拨款法案 FBS]U$1  
appropriation-in-aid system 补助拨款办法 9/dADJe0b  
approved assets 核准资产  e,T^
8_>  
approved basket stock 认可一篮子证券 6b\JD.r*{  
approved budget 核准预算 4oN*J +"=+  
approved charitable donation 认可慈善捐款 :i* =s}cv  
approved charitable institution 认可慈善机构 ;-8]  
approved currency 核准货币；认可货币 SEIJ+u9XsA  
approved estimates 核准预算 yw*| HT  
approved estimates of expenditure 核准开支预算 Y/y`c-VO  
approved overseas insurer 核准海外保险人 KB8_yo{y  
approved overseas trust company 核准海外信托公司 yo :63CPP  
approved pooled investment fund 核准汇集投资基金 uuYeXI;  
approved provident fund scheme 认可公积金计划 "6>+IF  
approved provision 核准拨款 #dkSAS  
approved redeemable share 核准可赎回股份 m=V69 a#  
approved regional stock 认可地区性证券 15M!erT  
approved retirement scheme 认可退休金计划 b ; U  
approved subordinated loan 核准附属贷款 +Os9}uKf  
arbitrage 套戥；套汇；套利 t<MO~_`!  
arbitrageur 套戥者；套汇者 6)_h'v<|M  
arbitrary amount 临时款项 NB3ar&.$S  
arrangement 措施；安排；协定 =*KY)X  
arrears 欠款 &p5^Cjy L  
arrears of pay 欠付薪酬 O8/r-?4.  
arrears of revenue 逾期未收税款；逾期未收的帐项 YA~`R~9d  
articles of association 组织章程；组织细则；组织章程细则 6Tsi^((Li  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \%QA)T%  
ascertainment of profit 确定利润 }B&+KO)  
"Asia Clear" “亚洲结算系统” D(#6H~QN%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 VUzRA"DP|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K,dEa<p  
Asian Development Fund [ADF] 亚洲发展基金 G x{G}9  
Asian dollar bond 亚洲美元债券 /]9(InM9/  
Asian dollar market 亚洲美元市场 rtz ]PH  
Asian dollar rate 亚洲美元利率 (BIg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xPzBbe  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 
9EWw  
asked price 沽盘；喊价；索价；卖方报价 .-GC,&RO  
assessable income 应评税入息 S>y}|MG  
assessable loss 应评税亏损 iO7s zi  
assessable profit 应评税利润 CRu {Ie5B  
assessable value 应评税值 (= Wu5H  
assessed profit 估定利润 =,Z5F`d4  
assessed value 经评估价值 EXti  
assessment 评税；评定；估价；评税单 Ys8D|
HIk  
assessment number 评税编号；估价编号 ;:'ABfs  
assessment of additional tax 补加税评税 j9&x#U  
assessment of performance 业绩评估；实绩评价 a"phwCc"%  
Assessor 评税主任 0](V@F"~  
asset price bubbles 资产价格泡沫 3z -="_p  
asset-backed securities 具资产保证的证券 Xr{ r&Rl  
assets accretion 资产增值 Yduj3Ht:w  
assets and liabilities 资产与负债 9 !V,++j  
assets betterment statement 资产递增表；资产改进表 9(hI%idq  
assets lending 实物放款；有抵押贷款 4{LKT^(!f  
assets of the company passing on the death 死者去世时转移的公司资产 i&0Zli  
assets pledged as security for liabilities 用作负债抵押的资产 O&r9+r1`  
assets portfolio 资产投资组合 ,D\}DJ`)C  
assets price 资产价格 "=yz
}~,  
assets quality 资产质素 kyr=q-y  
assets realization 资产变现 D;6C2>U~L  
assets refinancing arrangement 资产再集资安排 ](>YjE0  
assets securitization 资产证券化 JsDT  
assets situated outside Hong Kong 在香港以外地方的资产 UoHNKB73  
assets stripping 削减资产；拆卖资产 Gk!CU"`sP  
assets value 资产值 pd.5  
assignee 承让人 g:Fo7*i  
assignment 转让；转让书；转让契 5EL&?\e  
assignment of interest 权益转让 Vw5Pgtx  
assignment of letters patent and trade mark 专利证书及商标转让 Dw.Pv)'$  
assignment of property 物业转让；物业转让书 \!wo<U
X%  
assignment right 转让权 iwI}  
assignor 转让人 3W}qNY;J  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 BKQwF*<V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 8$38>cGY^  
associate member 附属会员 L[MAc](me-  
associated body corporate 相联法人团体 1aoKf F(  
associated company 相联公司；联属公司 x/IAc6H~_8  
associated corporation 相联法团 v-}B T+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vWjHHw  
公认会计师公会〔英国〕 $LOf2kn  
Association of Futures Exchange Brokers 香港期货经纪协会 6k;>:[p
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 '%*/iH6<U{  
association of underwriters 承保人组织 /~P4<1  
assumption of control 接管 =Q4Wr0y><]  
assurance 担保；保险；转易；转易书 f!J?n]  
assurance of interest 权益的转易 CQ'4 ".7  
at 19XX price 按一九ＸＸ年价格计算 wc?YzXP+  
at a discount 按赔价计算；按贴水价格计算；打折扣 0xUn#&A~  
at a premium 按溢价计算；按升水价格计算 I?CfdI  
at call 通知付款；按通知 J/\^3rCB  
at constant market price 按固定市价计算 ,AG k4]  
at constant price 按固定价格计算 T 2Gscey  
at cost 按成本计算 pXK-,7-  
at current market price 按当时市价计算；按现时市价计算 (} Y|^uM,  
at current price 按当时价格计算；按现时价格计算 spTI
hZ  
at factor cost 按要素成本计算；按生产要素成本计算 6&,9=(:J&R  
at money-of-the-day price 按付款当日价格计算 ~>rnq7j  
at or better 按指定或较佳价位〔买卖指令〕 ;ApldoMi  
at par 按面值计算；平价 % E8s>D  
at sight 见票即付 @Op7OFY%  
at the close 按收市盘 u\u6<[>P  
at the opening 按开市盘 Gg6<4T1  
attestation 见证；见证条款 vue=K  
at-the-money option 平价期权 G<`6S5J>hr  
attorney 受权人；受托代表人 |]]Rp  
attornment 新拥有人承认书 q6eD{/4
a1  
attributable profit 可归属利润 [y(<1]i-a  
attributable share value 可归属股份价值 OD).kP}s^  
Auckland Stock Exchange 奥克兰证券交易所 i?6#>;f  
auction 拍卖 dI~{0)s
 
auctioneer 拍卖商 .ViOf){U\  
audit 审计；核数 n(j5dN>]  
Audit Commission 审计署 L+.-aB2!d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HlXEU$e  
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〕 ~!"z`&
  
audit review 帐目审查 wPr!.:MF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B }  
audited account 审计帐目；经审计的帐目 j9*5Kj  
audited annual account 经审计的周年帐目 yXCJ?  
audited balance sheet 经审计的资产负债表 f# sDG  
auditor 核数师；核数主任；审计师 )J1xO^tE  
auditor's certificate 核数师证明书；审计师证明书 tWA<OOl  
auditor's report 核数师报告；审计师报告 .r \g]  
Aussie bond 澳元债券 +%)bd  
austerity budget 紧缩预算 _dwJ;j`2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 uw{K&Hxw  
Australia All Ordinaries Index 澳洲所有普通股票指数 0E/16@6=  
Australian Dollar [AUD] 澳元 oe{,-<yck  
Australian Options Market 澳大利亚期权市场 
u9G
 
Australian Securities Commission 澳洲证券事务监察委员会 (XQ:f|(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {3K`yDF  
Australian Stock Exchange 澳大利亚证券交易所 /N=M9i
\;  
Austrian Schilling [ATS] 奥地利先令 SD]rYIu+  
authentication 认证；鉴证 y#-~L-J_R  
authority to purchase 委托购买证；委购书 quiX"lV(  
authorization 认可；核准；授权；授权书 @@#(<[S\B  
authorization by direction 指示授权 Wqas1yL_  
authorization by instruction 指令授权 r%xf=};  
authorization by warrant 令状授权 #>O+!IH
 
authorization of unit trust 单位信托的认可 :$N{NChx  
authorized agent 指定代理人 yu$xQ
~ o  
authorized capital 法定资本 m&+V@H  
authorized clerk 出市员 1_5]3+r_U-  
authorized dealer 认可交易商 b}Wm-]|+  
authorized financial institution 认可财务机构 husk\  
authorized fund 认可基金 q82yh&  
authorized fund house 获授权的基金公司；认可基金公司 H1hADn  
authorized institution 认可机构 Z1R{'@Y0Z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 aa/_:V@$~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,W5!=\Gg(  
authorized insurer 获授权保险人；获认可承保人 z;Dc#SZnO(  
authorized investment 特准投资项目 KvtJtql;  
authorized person 获授权人 '?qI_LP?  
authorized representative 获授权代表 i`7:^v;  
authorized share capital 法定股本 UUqA^yJ  
automated quotation system 自动报价系统 }/M`G]wT#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?Y_!Fr3V  
自动交易系统〔香港期货交易所有限公司〕 lh*!f$2~  
automatic adjustment mechanism 自动调整机制 "1ov<  
automatic adjustment system 自动调整系统 c>L#(D\\  
Automatic Clearing House 自动票据交换所 ^d!I{ y#  
automatic exchange rates accumulation system 自动化汇率累集系统 #oxP
,LR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "eR-(c1  
automatic teller machine [ATM] 自动柜员机 !t|2&R$IQ  
autopay 自动转帐 MbyV_A`r_  
available assets 可用资产 zC>zkFT>H  
available fiscal reserve 现存财政储备 k1Sr7|  
available profit 可用利润 {1[f9uPS  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 zQx6r .  
average 平均；平均数；海损 .[S\&uRv  
average basic salary 平均基本薪金 -E-e!  
average consumer expenditure 平均消费开支；一般消费开支 j&"GE':Y  
average cost 平均成本 ;6{{hc4  
average cost of land production 增辟土地平均成本 s1 (UOd7}  
average daily turnover 平均每日成交额 D@`"99z  
average daily wage rate 平均每日工资率 .*nr3dY  
average expenditure pattern 平均开支模式 {lNG:o  
average growth rate 平均增长率 _!^2A3c<  
average net fixed assets 固定资产平均净值 H<ZXe!q(nx  
average of relatives 相对价格平均数 RW^e#z>m"E  
average price 平均价格 |snWO0iF  
average propensity to consume 平均消费倾向；一般消费倾向 c<imqDf  
average propensity to save 平均储蓄倾向；一般储蓄倾向 z?.XVk-  
average rate 平均率 -e_B  
average revenue 平均收入；平均收益 jYnP)xX;  
average stock 平均库存；平均存货 V(3rTDg  
average yearly rent 平均年租 #hh7fE'9  
avoidance of double taxation 避免双重课税 & hv@ &  
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#>G4a<  
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