一些有用的会计术语(也不知道发的地方对不对)A

A: kF:4[d  
A share Ａ股；甲类股份 @Y/PvS8!  
abatement of tax 减税；减扣免税额 ]LF
Y2w<  
ABN AMRO Bank N.V. 荷兰银行 V^O dTM  
above-the-line expenditure 线上项目支出；经常预算支出 ow
Clnp9K  
above-the-line receipt 线上项目收入；经常预算收入 j, SOL9yg  
ABSA Asia Limited 南非联合亚洲有限公司 (kpn"]^
'  
absolute change 绝对数值变更 =bJj;bc'5  
absolute expenditure 实际开支 g~ tG  
absolute guideline figure 绝对准则数字 ~n)!e#p  
absolute interest 绝对权益 hkzyI~7  
absolute order of discharge 绝对破产解除令 [ vU$zZ<  
absolute profit margin 绝对利润幅度 I }AO_rtb  
absolute value 实值；绝对值 w7b?ve3-  
absolutely vested interest 绝对既得权益 \Mk;Y  
absorbed cost 已吸收成本；已分摊成本 |_&Tu#er3  
absorption 吸收；分摊；合并 e:9CD-  
absorption rate 吸收率；摊配率；分摊率 k+xj 2)d7  
ACB Finance Limited 亚洲商业财务有限公司 a6K1-SR^6)  
acceptable form of reciprocity 合理的互惠条件 "=l<%em  
acceptable rate 适当利率；适当汇率 "%O,*t  
acceptance agreement 承兑协议 w(w%~;\kLP  
acceptance for honour 参加承兑 #qk}e4u  
acceptor 承兑人；接受人；受票人 .@0i,7S  
acceptor for honour 参加承兑人 D]+0X8@kH7  
accident insurance 意外保险 $gi{)'z  
Accident Insurance Association of Hong Kong 香港意外保险公会 v#iKa+tx  
accident insurance scheme 意外保险计划 >|<8QomD  
accident year basis 意外年度基准 9>qc1z  
accommodation 通融；贷款 */gm! :Ym  
accommodation bill 通融票据；空头票据 az7<@vSXi  
accommodation party 汇票代发人 /0(2PVf y  
account balance 帐户余额；帐户结余 EjsAV F [@  
account book 帐簿 jEQr{X7bEL  
account collected in advance 预收款项 rbP" n)0=  
account current book 往来帐簿 I
Y@)  
account of after-acquired property 事后取得的财产报告 N2yxli  
account of defaulter 拖欠帐目 =Qt08,.bW  
account payable 应付帐款 b .9]b  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {I s?>m4  
account receivable 应收帐款 v:s.V>{"S  
account receivable report 应收帐款报表 !"u) `I2  
account statement 结单；帐单；会计财务报表 Nrl&"IK|J  
account title 帐户名称；会计科目 <v<TsEI  
accountant's report 会计师报告
nQ\ +Za==  
Accountant's Report Rules 会计师报告规则 q7}$F]UM"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "hRw_<  
Accounting Arrangements 《会计安排》 vkmTd4g  
accounting basis 会计基础 @kR/=EfS  
accounting by Official Receiver 破产管理署署长呈交的帐目 V1R=`  
Accounting Circular 《会计通告》 .
e2qa  
accounting class 会计类别 ien >Ou  
accounting date 记帐日期；会计结算日期 @:$zReS2  
accounting for money 款项核算 o'.6gZ gk  
Accounting Officer 会计主任 `Q2 `":  
accounting period 会计报告期；会计期 6l|pTyb1  
accounting policy 会计政策；会计方针 S[fzy$">  
accounting practice 会计惯例 ]A}'jP
 
accounting principle 会计准则 hw`+,_ g  
accounting record 会计记录 6x\+j  
accounting report 会计报告 x{u7#s1|/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pm<zw-  
Accounting Society of China 中国会计学会 Wx}+Vq<q  
accounting statement 会计报表 *#j+,q!X  
accounting system 会计制度；会计系统 &wj;:f  
accounting transaction 会计事项；帐务交易 ,RFcR[ak  
accounting treatment 会计处理 Zf<M14iM
 
accounting year 会计年度 wAE,mw
 
accretion 增值；添加 y6KI.LWR9  
accrual 应计项目；应累算数目 tN|sHgs  
accrual basis 应计制；权责发生制 \m!swYy  
accrual basis accounting 应计制会计；权责发生制会计 y}jX/Ln  
accrue 应累算；应计 Va"_.8n|+  
accrued benefit 应累算利益 H2
7J kZ&  
accrued charges 应计费用 zuOx@T^  
accrued cumulative preference share dividend 应累算的累积优先股股息 ARYqX\-e  
accrued expenses 应累算费用 41%B%K*  
accrued interest payable 应付利息；应计未付利息 q_Td!?2?  
accrued interest receivable 应收利息；应计未收利息 6T 2jVNg  
accrued right 累算权益 Fy-+? ~  
accruing profit 应累算的利润 6,'v /A-  
accumulated fiscal reserve 累积财政储备 ehO@3%z30c  
accumulated profit 累积利润；滚存溢利 [07N<<  
accumulated reserve 累积储备 xw-x<7  
accumulation of surplus income 累积收益盈余 Ww*='lz  
acquired assets 既得资产 j3QpY9A  
acquisition 收购；购置；取得 ocwRU0+j  
acquisition cost 购置成本 \(_FGa4j  
acquisition expenses 购置费用 jnFCtCB  
acquisition of 100% interest 收购全部股权 gO-C[j/  
acquisition of control 取得控制权 't=\YFQ*v  
acquisition of fixed assets 购置固定资产 hvu>P {  
acquisition of shell “买壳” 70!&  
acquisition price 收购价 gkUG*Zw  
act of God 天灾 }9fH`C/m  
acting partner 执事合伙人 gH-e0134%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0;'kv|  
active partner 积极参与的合伙人 _+K[1P  
active trading 交投活跃 *a Y`[,4#$  
actual circulation 实际流通 *&)<'6  
actual cost 实际成本 c8mcJAc  
actual expenditure 实际开支；实际支出 (x9d7$2  
actual income 实际入息；实际收入；实际收益 $NP5Z0v7  
actual market 现货市场  D/hQ{T  
actual price 现货价；实际价格 0N.tPF}  
actual profit 实际利润 Xr~6_N{J  
actual quotation 实盘；实际价位；实际报价 hd1H  
actual year basis 按实际年度计算 yvo~'k#c  
actuals 实货 '01H8er  
actuarial investigation 精算调查 |i-Qfpn  
actuarial principle 精算原则 XJnDx 09h  
actuarial report 精算师报告 2A@9jl s  
Actuarial Society of Hong Kong 香港精算学会 {O*<1v9<  
actuarial valuation 精算师估值 *zX*k7LnV  
actuary 精算师 D"fE )@Q@Y  
ad referendum agreement 暂定协议；有待覆核的协定 WlP#L`  
ad valorem duty 从价税；按值征税 MP,l*wVd  
ad valorem duty system 从价税制 rAD5n,M]  
ad valorem fee 从价费 QLo^6S5!  
ad valorem tariff 从价关税 yv4ki5u`  
additional allowance 额外免税额 +]Of f^s  
additional amount for unexpired risk 未过期风险的额外款额 ]B0>r^  
additional assessable profit 补加应评税利润 FQ?,&s$Bmd  
additional assessment 补加评税 j[YzBXd V  
additional commitment 额外承担 Kg&{
?&  
additional commitment vote 额外承担拨款 y|b|_eE?{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B+|E|8"  
additional dependent parent allowance 供养父母额外免税额 p8y_uNQE  
additional provision 额外拨款 ByeyUw  
additional stamp duty 附加印花税 YMP:T?vMVh  
additional tax 补加税罚款；补加税款 ^a|$z$spf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /_E:sI9(  
adjudged bankrupt 被裁定破产 $enh>!mU  
adjudicated bankrupt 裁定破产人 u4B,|_MK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *!UY;InanX  
adjudication of bankruptcy 裁定破产；宣告破产 >x)YdgJ*  
adjudication of insolvency 裁定无力偿还债务 WMBntB   
adjusted actual 经调整的实数；调整后的实数 <Fb3\T L  
adjusted current assets 经调整的流动资产；调整后的流动资产 w\=zTHo88  
adjusted figure 经调整的数字；调整后的数额 ;nG"y:qq  
adjusted liabilities 经调整的负债；调整后的负债 ]@1YgV  
adjusted loss 经调整的亏损；调整后的亏损 XhFa9RC  
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 ke|v|@  
adjusted profit 经调整的利润；调整后的利润 94%gg0azp  
adjusted surplus 经调整的盈余额；调整后的盈余额 IjN3 jU  
adjusted value 经调整的价值；调整后的价值 ';??0M  
adjustment 调整；修订；理算〔保险〕 e;pVoRI  
adjustment centre 调剂中心 hu\HK81m  
adjustment lag 调整过程的时间差距；调整时差 bJe*J\){  
adjustment mechanism 调整机制 ~c[}%Ir>  
adjustment of loss 亏损调整 _Jj/"?  
adjustment process 调整过程；调整程序 qie7iE`o  
adjustment range 调整幅度 YE&"IH]lF  
administered exchange rate 受管制汇率 La?q>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c
;e-[F7  
administration expenses 行政费用 Ld? tVi  
administration fee 手续费；行政费 |x["fWK  
administration in bankruptcy 破产管理 =If% m9  
administration order 遗产管理令 C1P{4 U  
administrator 管理人；遗产管理人 7P9n. [  
administrator of the estate 遗产管理人 1N
w&Z0MI  
admission of debt 债项承认书 ?UQVmE&  
admission of proof 接纳债权证明 ^4]#Ri=U  
advance 放贷款项；垫付款项；预支款项；预付款项 d9|dHJf  
advance account 暂支帐目；预付款帐户 #/@U|g  
advance compensation 预付补偿金 ([UuO}m-  
advance from shareholder 股东垫款 AL! ^1hCF  
advance pending reimbursement 预支以待日后付还 c&)
H  
advanced economy 先进经济体系 Jl&bWp^3  
advancement 预付；预付财产 j11\t  
advances warrant 垫款令 ,Ihuo5>/z  
advancing 贷出 [6BLC{2  
adverse balance 逆差 tC\x9&:  
adverse exchange 逆汇 zB\g'F/  
advertisement addressed to shareholders 在报章刊登的致股东通告 8-cG[/|0  
advice for collection 托收通知书 wKum{X8  
advice of drawing 提款通知书；汇票通知书 0t5>'GYX  
advice of payment 付款通知 
I*@\pc}  
Advisory Committee [Securities and Futures Commission] HKq 2X4J$  
谘询委员会〔证券及期货事务监察委员会〕 7Upm  
Advisory Committee on Diversification 经济多元化谘询委员会 jpyV52  
affidavit 誓章；遗产申报誓章 }p}i_'%  
affidavit of no receipt 述明无收款的誓章 KSVIX!EsX  
affiliate 联号；联营公司；附属公司 |8&AsQd  
affiliated company 附属公司；联号；联营公司
5. :To2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3/:O8H  
affordability 负担能力 0~A<AF*t  
African Development Bank [AfDB] 非洲开发银行 Rp A76ug  
after-acquired property 事后取得的财产 Nv*x^y]  
after-hours dealing 市后交易 >OE.6)'Rm  
after-tax profit 税后盈利；税后利润；税后溢利 qLKyr@
\'  
agency agreement 代理协议 u_@%}zo?5*  
agency expenses 代理机构的开支 yk#yrxM
 
agency fee 代理费 twt Bt L  
Agency Law 《代理法》 lf0/0KH  
agent 代理人；承销人 Vv' e,m  
agent of company 公司代理人 mW1Sd#0  
agent's fee 代理人费；经纪费 PTA;a0A  
aggregate 总计；总数；总体数字 "*l
aY<E  
aggregate amount 总款额；总额 y4
,2Xs9,  
aggregate assets and liabilities 总体资产与负债 *)ed(+b  
aggregate at constant price 按固定价格计算的总体数字 J:f>/  
aggregate demand 总需求 l}335;(  
aggregate gross position 总持仓量 <,Sy:>:"  
aggregate limit 总限额 0ang~_  
aggregate of salaries tax 合计薪俸税 /OgXNIl]  
aggregate performance 总体表现；总体业绩 vQ+}rHf`[  
aggregate supply 总体供应 3k;U#H  
aggregate surplus 总盈余  vi4 1`  
aggregate total 整体总额 /`\-.S9  
aggregate value 总值；合计价值 vPmP<c)cb  
aggregated basis 合计基准 h@Ea$1'e,  
aggregated net chargeable income 合计应课税入息实额
dVVeH\o  
aggregation 合并计算；合计；总和 \bQ|O7s  
aggregation of incomes of husband and wife 夫妇入息合并计算 7;;W{W%  
aggregation of property 财产的总和 zA&0H  
agio 差价；贴水 ,M7sOp6}  
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》 !/< 5.9!9r  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5|m|R"I*Y  
《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》 KwPJ0 ]('_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =t@m:  
《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》 ~0ZEnejy  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment D\(,:_ge  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 78+H|bH8  
agreement for a settlement 授产协议 *IGxa  
agreement for assignment 转让协议 \*LMc69  
agreement for sale 售卖协议；买卖协议 n8[sR;r5f  
agreement for sale and purchase 买卖协议 x@DXW(  
agreement for the payment of interest 支付利息协议 v7
Knu]  
agreement for the repayment of money 还款协议 <ofXNv;`  
agreement of reinsurance 再保险协议 E=~H,~  
Agricultural Bank of China 中国农业银行 dr~MyQ  
air passenger departure tax 飞机乘客离境税 GOJi/R.{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +n,8o:fU:  
airport tax 机场税 ~Zl`Ap  
alcohol duty 酒精税 ;zs*Zd7h M  
alienation 让与；让渡；转让 )@eBe^  
alimony 生活费；赡养费 qqw6p j  
All Ordinaries Index [AOI] 所有普通股指数 n ^n'lgUT  
all risks 全险；综合险 ZhxMA*fL  
All Sales Record for Stock Market 《股票市场成交报告》 6$ IXER  
Allied Capital Resources Limited 新联财务有限公司 mI9h| n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 zmr=iK  
allocation letter 拨款信件 kUP[&/Lc  
allocation of fund 分配款项；预留款项 ,Lv}Xku  
allocation of profit 利润分配；溢利分配 c::x.B"w  
allocation warrant 拨款令 MF 5w.@62X  
allotment 分配；配股  @KOa5-u  
allotment notice 股份配售通知；配股通知 y{u6t 3  
allotment of shares 股份分配 yl 
0?Y  
allowable 可获宽免；免税的 {6 #3`  
allowable business loss 可扣除的营业亏损 O b8[P=  
allowable expenses 可扣税的支出 3;>(W  
allowance 免税额；津贴；备抵；准备金 wB9IP{Pf  
allowance for debts 债项的免税额 L%B+V;<h3  
allowance for depreciation by wear and tear 耗损折旧免税额 =v:_N.Fh-c  
allowance for funeral expenses 殡殓费的免税额 r0\bi6;s/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DIk$9$"<x  
allowance for repairs and outgoings 修葺及支出方面的免税额 X'kw5P!sq  
allowance to debtor 给债务人的津贴 .kC}. Q_  
alteration of capital 资本更改 Hkg@M?(  
alternate trustee 候补受托人 /@3+zpaw X  
amalgamation 合并 #H!~:Xu   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J3:P/n&  
ambit of charges 征税范围；收费范围 S<Q1 &],  
amended valuation 经修订的估值 <(f4#BP  
American Commodities Exchange 美国商品交易所 u`bWn  
American Express Bank Limited 美国运通银行 n:*+pL;
  
American Stock Exchange 美国证券交易所 Ne^#5T  
amortization 摊销 _Fz)2h,3  
amount due from banks 存放银行同业的款项 Ku&(+e  
amount due from banks abroad 存放海外银行同业的款项 e3S6+H),I  
amount due from holding companies 控股公司欠款 //J:p,AF  
amount due from local banks 存放本港银行同业的款项 ]G1j\wnF  
amount due to banks 银行同业的存款 `4k;`a  
amount due to banks abroad 海外银行同业的存款 s{s0#g  
amount due to holding companies 控股公司存款 7PQedZ<\  
amount due to local banks 本港银行同业的存款 kk~{2  
amount due to outport banks 外埠银行同业的存款 ;euWpE;E\#  
amount for note issue 发行纸币的款额 `/HygC6  
amount of bond 担保契据的款额 V>['~|  
amount of consideration 代价款额 F)gL=6h  
amount of contribution 供款数额 Qb(
CH  
amount of indebtedness 负债款额 Rw/G =zV@2  
amount of principal of the loan 贷款本金额 Y\op9Fw  
amount of rates chargeable 应征差饷数额 E_H1X'|qS4  
amount of share capital 股本额 R=e`QMq  
amount of sums assured 承保款额 Q'8v!/"}p{  
amount of variation 变动幅度 l w%fY{  
amount of vote 拨款数额 kkJg/:g  
amount payable 应付款额 y.O? c&!  
amount receivable 应收款额 r p@=
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IcQ?^9%{  
analysis 分析 Z(<ul<?r  
ancillary risk 附属风险 piId5Gx7  
annual account 周年帐目；周年帐目报表；年度决算；年结 D>|:f-Z6Z  
annual accounting date 年结日期 AGv;8'`  
annual allowance 每年免税额；年积金；年度津贴；年津 >^Y9p~  
annual balance 年度余额
PN'8"8`{  
annual disposable income 每年可动用收入 JQtH},Tr  
annual estimates 周年预算 RF;N]A?*  
annual fee 年费 yjSN;3t71  
annual general meeting 周年大会 5=?&q 'i  
annual growth rate 年增率；每年增长率 ?DRC! 9o^  
annual long-term supplement 长期个案每年补助金 ]!A;-m  
annual pensionable emolument 可供计算退休金的年薪 K[ \z'9Q  
annual report 年报 JBwTmOvQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =?f}
h{8x>  
annual return 周年报表；周年申报表；每年报税表格 xJ"KR:CD>  
Annual Return Rules 《周年报表规则》 {[s<\<~B*  
annual review of consumer prices 每年消费物价回顾 cYp}$  
annual roll-forward basis 逐年延展方式 N!m%~},s//  
annual salary 年薪 V`H#|8\i  
annual statement 年度报表；年度决算表 r[,KE.^6~#  
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 @"~\[z5  
annuitant 年金受益人 <]9MgfAe  
annuity 年金 lyi}q"Kn*;  
annuity contract 年金合约 G{"1I
 
annuity on human life 人寿年金 %b*%'#iK  
antecedent debt 先前的债项 )8<X6  
ante-dated cheque 倒填日期支票 c8'8DM  
anticipated expenditure 预期开支 .Gv~e!a8  
anticipated net profit 预期纯利 Ym6ec|9;  
anticipated revenue 预期收入 }UO,R~q~  
anti-inflation measure 反通货膨胀措施 D~y]d  
anti-inflationary stance 反通货膨胀立场 <N*>9S,}  
apparent deficit 表面赤字 x$Dv&4  
apparent financial solvency 表面偿债能力 $`oA$E3  
apparent partner 表面合伙人 ?UxY4m%R;  
application for personal assessment 个人入息课税申请书 cpy"1=K~M  
application of fund 资金应用 iY($O/G[+  
application to release as liquidator and to destruct the books of accounts and documents (]V.#JM  
申请免除清盘人职务及毁灭帐簿与文件 GmH
sO/  
appointed actuary 委任精算师 ]SPB c  
appointed auditor 委任核数师；委任审计师 =&p
bh  
appointed trustee 委任的受托人 G8&'*7Bb  
appointer 委任人 )
s8r(.W  
apportioned pro rata 按比例分摊 F#PJ+W*h  
apportionment 分配；分摊 ,qfa,O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y{"E)YY  
apportionment formula 分摊方程式 vr vzV  
apportionment of estate duty 遗产税的分摊 I,S'zH
R  
appraisal 估价；评估 dL
\8^L  
appreciable growth 可观增长 Ax%BnkU  
appreciable impact 显着影响 NV gLq@F  
appreciable increase 可观增长 |HEw~x<=  
appreciation 增值；升值 t,+S~Cj|  
appreciation against other currencies 相对其他货币升值 iWCV(!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z-<u?f8{*  
appreciation tax 增值税 joA+  
appropriation 拨款；拨用；拨付 ##
5/%#eZ  
appropriation account 拨款帐目 YNXk32@j@e  
Appropriation Bill 拨款法案 Om^/tp\  
appropriation-in-aid system 补助拨款办法 O7\s1 V;  
approved assets 核准资产 (LfVa`<1  
approved basket stock 认可一篮子证券 6Te}"t>  
approved budget 核准预算 n=
&c5!  
approved charitable donation 认可慈善捐款 5;{Bdvcv  
approved charitable institution 认可慈善机构 nT12[@:Tr  
approved currency 核准货币；认可货币 r#Mx~Zg~  
approved estimates 核准预算 W<4\4  
approved estimates of expenditure 核准开支预算 42u\Y_^ID  
approved overseas insurer 核准海外保险人 md`ToU  
approved overseas trust company 核准海外信托公司 ]/bE${W*]  
approved pooled investment fund 核准汇集投资基金 8F* WT|]  
approved provident fund scheme 认可公积金计划 HZm i?  
approved provision 核准拨款 4yA`);r62  
approved redeemable share 核准可赎回股份 g@2.A;N0  
approved regional stock 认可地区性证券 Z]Y4NO;  
approved retirement scheme 认可退休金计划 ]Rye AJ3  
approved subordinated loan 核准附属贷款 AAW7@\q.  
arbitrage 套戥；套汇；套利 6:,^CI|@t  
arbitrageur 套戥者；套汇者 j+9 S  
arbitrary amount 临时款项 R]Oy4U,f  
arrangement 措施；安排；协定 W'
jXIO  
arrears 欠款 ETOc4h
MO  
arrears of pay 欠付薪酬 hkJZqUA  
arrears of revenue 逾期未收税款；逾期未收的帐项 vo$66A  
articles of association 组织章程；组织细则；组织章程细则 /4?`F}7)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]cr;PRyv  
ascertainment of profit 确定利润 mc'p-orAf  
"Asia Clear" “亚洲结算系统” ~D5MAEazS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 p5l$On  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?a%i|Z7!  
Asian Development Fund [ADF] 亚洲发展基金 4I*Mc%dD  
Asian dollar bond 亚洲美元债券 Q.1ohj0)  
Asian dollar market 亚洲美元市场 s]c$]&IGG  
Asian dollar rate 亚洲美元利率 &[RU.Q!_H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8:% R|b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /6zpVkV  
asked price 沽盘；喊价；索价；卖方报价 t {"iIz_S  
assessable income 应评税入息 Elp!,(+&6  
assessable loss 应评税亏损 BcLt95;.\  
assessable profit 应评税利润 Y+GeT#VHe  
assessable value 应评税值 "o3"1s>d{  
assessed profit 估定利润 .LhmYbQ2WE  
assessed value 经评估价值 CiI: uU  
assessment 评税；评定；估价；评税单 _w;+Jh  
assessment number 评税编号；估价编号 .@Uz/j?>  
assessment of additional tax 补加税评税 tTH%YtG  
assessment of performance 业绩评估；实绩评价
Y2-bU 7mo  
Assessor 评税主任 >n~p1:$  
asset price bubbles 资产价格泡沫 HIm, "iYk  
asset-backed securities 具资产保证的证券 1RbYPX  
assets accretion 资产增值 $0}bi:7  
assets and liabilities 资产与负债 rb
Ps~C-[  
assets betterment statement 资产递增表；资产改进表 H4NEB1TO>  
assets lending 实物放款；有抵押贷款 )F9r?5}v4x  
assets of the company passing on the death 死者去世时转移的公司资产 %,et$1`g  
assets pledged as security for liabilities 用作负债抵押的资产 3+3m`%G  
assets portfolio 资产投资组合 Y}uQ`f  
assets price 资产价格 4P!DrOB  
assets quality 资产质素 df*#?Ok  
assets realization 资产变现 .4>s2  
assets refinancing arrangement 资产再集资安排 &.hRVW(  
assets securitization 资产证券化 |"qB2.[  
assets situated outside Hong Kong 在香港以外地方的资产 ~C'nBV  
assets stripping 削减资产；拆卖资产 FH8mK)  
assets value 资产值 )V3(nZY  
assignee 承让人 h(Ed%  
assignment 转让；转让书；转让契 5iddB $  
assignment of interest 权益转让 2nkj;x{H$  
assignment of letters patent and trade mark 专利证书及商标转让 EAw#$Aq=  
assignment of property 物业转让；物业转让书 *t{c}Y&@  
assignment right 转让权 Pki4wDCTW  
assignor 转让人 "GI
&S%F  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Ok
~{@\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $af}+:'  
associate member 附属会员 -!,]Y10  
associated body corporate 相联法人团体 jHlOP,kc  
associated company 相联公司；联属公司 7/_ VE  
associated corporation 相联法团 qYZ7Zt;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q5nyD/k4c  
公认会计师公会〔英国〕 3D{4vMm
X  
Association of Futures Exchange Brokers 香港期货经纪协会 ^:DhHqvK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~e77w\Q0  
association of underwriters 承保人组织 VhFRh,J(T  
assumption of control 接管 =veOVv[Q&/  
assurance 担保；保险；转易；转易书 z-G7Y#  
assurance of interest 权益的转易 Z,!Xxv;4  
at 19XX price 按一九ＸＸ年价格计算 yI.H4Dl<  
at a discount 按赔价计算；按贴水价格计算；打折扣 A;-z#R#V5  
at a premium 按溢价计算；按升水价格计算 q'F_j"  
at call 通知付款；按通知 yj'' \  
at constant market price 按固定市价计算 |sqo+E  
at constant price 按固定价格计算 H!r Kz  
at cost 按成本计算 }<ONxg6Kb  
at current market price 按当时市价计算；按现时市价计算 ^[}0&_L w  
at current price 按当时价格计算；按现时价格计算 0j!ke1C&C  
at factor cost 按要素成本计算；按生产要素成本计算 8V|jL?a~  
at money-of-the-day price 按付款当日价格计算 ;Z1U@2./  
at or better 按指定或较佳价位〔买卖指令〕 ]Wd`GI  
at par 按面值计算；平价 yC0f/O  
at sight 见票即付 $dTfvd  
at the close 按收市盘 h2"|tTm,a  
at the opening 按开市盘 %C`'>,t>  
attestation 见证；见证条款 O {6gNR,*  
at-the-money option 平价期权 Eqmv`Z [_  
attorney 受权人；受托代表人 'SU9NQS  
attornment 新拥有人承认书 207O["Y  
attributable profit 可归属利润 j(6$7+2qN  
attributable share value 可归属股份价值 _SIs19"lR  
Auckland Stock Exchange 奥克兰证券交易所 fE%[j?[  
auction 拍卖 0uIV6LI  
auctioneer 拍卖商 2r}uE
\GN  
audit 审计；核数 i\Pr3 7 "  
Audit Commission 审计署 ^UvK~5tBV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9MB\z"b?A  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 6+$d  
audit review 帐目审查 zz 'dg-F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 vN,}
aV2nq  
audited account 审计帐目；经审计的帐目 OKZam ik~  
audited annual account 经审计的周年帐目 5<O61Lgx  
audited balance sheet 经审计的资产负债表 HM@}!6/s  
auditor 核数师；核数主任；审计师 L);||]B  
auditor's certificate 核数师证明书；审计师证明书 VyoE5o  
auditor's report 核数师报告；审计师报告 >[XOMKgQ](  
Aussie bond 澳元债券 c
o^P7+j  
austerity budget 紧缩预算 Krr?`n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $}^\=p}X  
Australia All Ordinaries Index 澳洲所有普通股票指数 I*W9VhIOV  
Australian Dollar [AUD] 澳元 @ojg`!
,  
Australian Options Market 澳大利亚期权市场 h76NR  
Australian Securities Commission 澳洲证券事务监察委员会 Dl zmAN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Sz|Y$,  
Australian Stock Exchange 澳大利亚证券交易所 85%Pq:E  
Austrian Schilling [ATS] 奥地利先令 u1;e*t
y  
authentication 认证；鉴证 X(!AI|6Bt  
authority to purchase 委托购买证；委购书 VX!Y`y^a  
authorization 认可；核准；授权；授权书 2JA&{c
h  
authorization by direction 指示授权 %<w
Q  
authorization by instruction 指令授权 u3M`'YCb  
authorization by warrant 令状授权 ^\vfos  
authorization of unit trust 单位信托的认可 zY+t,2z  
authorized agent 指定代理人 )_9e@~,  
authorized capital 法定资本 v$)@AE  
authorized clerk 出市员 JMirz~%ib  
authorized dealer 认可交易商 pY)j0tdd  
authorized financial institution 认可财务机构 jA-5X?!In  
authorized fund 认可基金 hmBnV  
authorized fund house 获授权的基金公司；认可基金公司 \za5:?[xB  
authorized institution 认可机构 ?Rt1CDu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x0u?*5-t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 of+phMev  
authorized insurer 获授权保险人；获认可承保人 &ppE|[{  
authorized investment 特准投资项目 7O8V1Tt  
authorized person 获授权人 -B*<Q[_  
authorized representative 获授权代表 XWUvP  
authorized share capital 法定股本 R(2HYZ  
automated quotation system 自动报价系统 iM?I /\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2H?I'<NoC  
自动交易系统〔香港期货交易所有限公司〕 Bbl)3$`,  
automatic adjustment mechanism 自动调整机制 O^X[9vrW  
automatic adjustment system 自动调整系统 m~Y'$3w  
Automatic Clearing House 自动票据交换所 vZ[$H  
automatic exchange rates accumulation system 自动化汇率累集系统 ZVdsxo<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .7pGx*WH^Y  
automatic teller machine [ATM] 自动柜员机 /$FXg;h9$  
autopay 自动转帐
4-]Do?  
available assets 可用资产 5vs`uUzr  
available fiscal reserve 现存财政储备 BrNG%
%n  
available profit 可用利润 $Yx6#m}[M  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 FXOT+9bg  
average 平均；平均数；海损 iot.E%G  
average basic salary 平均基本薪金 RwAbIXG{0  
average consumer expenditure 平均消费开支；一般消费开支 Yg=E@F   
average cost 平均成本 9n>$}UI\  
average cost of land production 增辟土地平均成本 ]RH=s7L  
average daily turnover 平均每日成交额 ><;l:RGK|  
average daily wage rate 平均每日工资率 GOYn\N;V2  
average expenditure pattern 平均开支模式 )Lc<;=w'9  
average growth rate 平均增长率 85r)>aCMn  
average net fixed assets 固定资产平均净值 f MY;  
average of relatives 相对价格平均数 8!u/   
average price 平均价格 `a9k!3_L  
average propensity to consume 平均消费倾向；一般消费倾向 [cGt  
average propensity to save 平均储蓄倾向；一般储蓄倾向 '2|1%NSW9  
average rate 平均率 /h?<MI\7V  
average revenue 平均收入；平均收益 0|+>A?E}E  
average stock 平均库存；平均存货 u<l#xud  
average yearly rent 平均年租 .sd B3x
 
avoidance of double taxation 避免双重课税 \LIy:$`8  
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 cT/3yf  
Z|2Eb*  
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