一些有用的会计术语(也不知道发的地方对不对)A

A: !!V1#?0jw  
A share Ａ股；甲类股份 w$-q&  
abatement of tax 减税；减扣免税额 yFb"
2  
ABN AMRO Bank N.V. 荷兰银行 |#<z\u }  
above-the-line expenditure 线上项目支出；经常预算支出 Z2
})n -  
above-the-line receipt 线上项目收入；经常预算收入 n^hkH1vY  
ABSA Asia Limited 南非联合亚洲有限公司 \-[bU6\A\  
absolute change 绝对数值变更 DmPsE6G}  
absolute expenditure 实际开支 _#&oQFdYR  
absolute guideline figure 绝对准则数字 oPni4^g i  
absolute interest 绝对权益 zp}pS2DU  
absolute order of discharge 绝对破产解除令 j3`Ya
Ww  
absolute profit margin 绝对利润幅度 tvFe_*Ck  
absolute value 实值；绝对值 >JsVIfAF
 
absolutely vested interest 绝对既得权益 |%ZJN{!R  
absorbed cost 已吸收成本；已分摊成本 kV T |(Y  
absorption 吸收；分摊；合并 Y*\h?p[,  
absorption rate 吸收率；摊配率；分摊率 39 zfbxX  
ACB Finance Limited 亚洲商业财务有限公司 0!ZaR6  
acceptable form of reciprocity 合理的互惠条件 NQZ /E )f  
acceptable rate 适当利率；适当汇率 \~+b&  
acceptance agreement 承兑协议 qGMU>J.;c  
acceptance for honour 参加承兑 jIrfJ*z  
acceptor 承兑人；接受人；受票人 An0N'yo"Z  
acceptor for honour 参加承兑人 ~]d9 J  
accident insurance 意外保险 +75"Q:I  
Accident Insurance Association of Hong Kong 香港意外保险公会 kp<Au)u  
accident insurance scheme 意外保险计划 U5~aG!E  
accident year basis 意外年度基准 @{_X@Wv4iV  
accommodation 通融；贷款 n;kWAYgg  
accommodation bill 通融票据；空头票据 ,tg]Gt  
accommodation party 汇票代发人 rXMc0SPk  
account balance 帐户余额；帐户结余 IO 0n
T  
account book 帐簿 \7*|u  
account collected in advance 预收款项 !z4I-a  
account current book 往来帐簿 \zFCph
4  
account of after-acquired property 事后取得的财产报告 X`WS&!C<  
account of defaulter 拖欠帐目 _b-g^#L%  
account payable 应付帐款 eZ[Qhrc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N'&>bO?@`  
account receivable 应收帐款 U!c+i#:t  
account receivable report 应收帐款报表 cNmAr8^}  
account statement 结单；帐单；会计财务报表 LAlX|b  
account title 帐户名称；会计科目 o -)[{o\
 
accountant's report 会计师报告 0uW)&>W  
Accountant's Report Rules 会计师报告规则 Shy.:XI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <a -a~  
Accounting Arrangements 《会计安排》 $/g`{OI]K  
accounting basis 会计基础 K
Go^>us  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q%?%zuU  
Accounting Circular 《会计通告》 q. Jx|x  
accounting class 会计类别 #rGCv~0*l  
accounting date 记帐日期；会计结算日期 \ctzv``/n  
accounting for money 款项核算 :{Z%dD  
Accounting Officer 会计主任 %r.C9  
accounting period 会计报告期；会计期 
&-Wt!X 3  
accounting policy 会计政策；会计方针 - ry  
accounting practice 会计惯例 @d|Sv1d%  
accounting principle 会计准则 cl&?'` )  
accounting record 会计记录 O{\<Izm`D  
accounting report 会计报告 ^%Cd@!dk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C6a
-  
Accounting Society of China 中国会计学会 |ZifrkD=  
accounting statement 会计报表 ;^0ok'P\~9  
accounting system 会计制度；会计系统 F}meKc?a  
accounting transaction 会计事项；帐务交易 @jMo/kO/A  
accounting treatment 会计处理 q5EkAh<PD|  
accounting year 会计年度 .*oL@iX  
accretion 增值；添加 W?E,"z  
accrual 应计项目；应累算数目 |IzL4>m:;  
accrual basis 应计制；权责发生制 qk3~]</  
accrual basis accounting 应计制会计；权责发生制会计  ?f'`b<o  
accrue 应累算；应计 PHIc7*_  
accrued benefit 应累算利益 piIzff  
accrued charges 应计费用 SC2LY  
accrued cumulative preference share dividend 应累算的累积优先股股息 Vraz}JV  
accrued expenses 应累算费用 Je9Z:s[  
accrued interest payable 应付利息；应计未付利息 sg}<()  
accrued interest receivable 应收利息；应计未收利息 :R:@V#Y  
accrued right 累算权益 J>#yA0QD2  
accruing profit 应累算的利润 %++: K  
accumulated fiscal reserve 累积财政储备 hslT49m>  
accumulated profit 累积利润；滚存溢利 u^E0u^  
accumulated reserve 累积储备 V?x&\<;,  
accumulation of surplus income 累积收益盈余 #`%S[)RT  
acquired assets 既得资产 S[
/udA  
acquisition 收购；购置；取得 $t"QLsk0  
acquisition cost 购置成本 #Y-_kQV*  
acquisition expenses 购置费用 [qkW/qS  
acquisition of 100% interest 收购全部股权 fB]2"(  
acquisition of control 取得控制权 xele;)Y  
acquisition of fixed assets 购置固定资产 0k?]~f  
acquisition of shell “买壳” S\t!7Xs%*U  
acquisition price 收购价 r^rk@W;[  
act of God 天灾 %_p]6doF  
acting partner 执事合伙人 l,b,U/3R.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o(l%k},a  
active partner 积极参与的合伙人 KV&6v`K/N  
active trading 交投活跃 )y:))\>
 
actual circulation 实际流通 u0oTqD?  
actual cost 实际成本 udr|6EjD.  
actual expenditure 实际开支；实际支出 rZ-< Ryg  
actual income 实际入息；实际收入；实际收益 9lGa*f)  
actual market 现货市场 \vV]fX  
actual price 现货价；实际价格 'IIa,']H  
actual profit 实际利润 nC??exc  
actual quotation 实盘；实际价位；实际报价 mA,{E
-T  
actual year basis 按实际年度计算 pMViq0  
actuals 实货 `<<9A\Y-f  
actuarial investigation 精算调查  ;ud"1wH  
actuarial principle 精算原则 tK*y/S  
actuarial report 精算师报告 |G6'GTwZD  
Actuarial Society of Hong Kong 香港精算学会 &LB`  
actuarial valuation 精算师估值 DQV9=  
actuary 精算师 \?8q&o1=]  
ad referendum agreement 暂定协议；有待覆核的协定 ..'"kX:5  
ad valorem duty 从价税；按值征税 $;=?
[Cn  
ad valorem duty system 从价税制 \j wx
W6>  
ad valorem fee 从价费 jHatUez4O  
ad valorem tariff 从价关税 B]gyj  
additional allowance 额外免税额 J n2QvUAZ&  
additional amount for unexpired risk 未过期风险的额外款额 .Sa=VC?EZ  
additional assessable profit 补加应评税利润 v6uRzFw  
additional assessment 补加评税 wEI? 9  
additional commitment 额外承担 u=~`5vA  
additional commitment vote 额外承担拨款 Q\xDAOEL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W}zq9|p  
additional dependent parent allowance 供养父母额外免税额 OR+py.vK  
additional provision 额外拨款 d>zC[]1  
additional stamp duty 附加印花税 ze5#6Vzd&  
additional tax 补加税罚款；补加税款 KXcRm)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /#eS3`48  
adjudged bankrupt 被裁定破产 ScVbo3{m*T  
adjudicated bankrupt 裁定破产人 |lzcyz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /FPO'} 6i  
adjudication of bankruptcy 裁定破产；宣告破产 I*cb\eU8Y  
adjudication of insolvency 裁定无力偿还债务 0xCe6{86  
adjusted actual 经调整的实数；调整后的实数 IFa~`Gf[  
adjusted current assets 经调整的流动资产；调整后的流动资产 -*T0Cl.  
adjusted figure 经调整的数字；调整后的数额 T4ugG?B*  
adjusted liabilities 经调整的负债；调整后的负债 zO$r   
adjusted loss 经调整的亏损；调整后的亏损
JHZjf7g$k  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 3X',L*f  
adjusted profit 经调整的利润；调整后的利润 oGg<s3;UND  
adjusted surplus 经调整的盈余额；调整后的盈余额 <KCyXU
*  
adjusted value 经调整的价值；调整后的价值
\xC#Zs[<  
adjustment 调整；修订；理算〔保险〕 uXUuA/O5-  
adjustment centre 调剂中心 toOdL0hCe  
adjustment lag 调整过程的时间差距；调整时差 5^ubXA  
adjustment mechanism 调整机制 tBl(E  
adjustment of loss 亏损调整 f;,*P,K  
adjustment process 调整过程；调整程序 _;S~nn  
adjustment range 调整幅度 ?pd/cj^  
administered exchange rate 受管制汇率 CMv8n@r
y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b^}U^2S%  
administration expenses 行政费用 W.D>$R2  
administration fee 手续费；行政费 z" ?WT$  
administration in bankruptcy 破产管理 .VUnOdI  
administration order 遗产管理令 m&(qr5>b  
administrator 管理人；遗产管理人 l4iklg3  
administrator of the estate 遗产管理人 psz0q|
 
admission of debt 债项承认书 mC(YO y  
admission of proof 接纳债权证明 [[';Hi^  
advance 放贷款项；垫付款项；预支款项；预付款项 /Q:m
Ud  
advance account 暂支帐目；预付款帐户 e$`hRZ%  
advance compensation 预付补偿金 .XkVdaX  
advance from shareholder 股东垫款 7xG~4N<)]  
advance pending reimbursement 预支以待日后付还 ;7H^;+P  
advanced economy 先进经济体系 ^1_[UG  
advancement 预付；预付财产 #@1(  
advances warrant 垫款令 3QdCu<eBZ  
advancing 贷出 QX=x^(M$m  
adverse balance 逆差 :LdPqFXj  
adverse exchange 逆汇 4)'U!jSb  
advertisement addressed to shareholders 在报章刊登的致股东通告 K,U8vc  
advice for collection 托收通知书 6P,uy;PJ  
advice of drawing 提款通知书；汇票通知书 AKk&  
advice of payment 付款通知 ]P>X
XE;[  
Advisory Committee [Securities and Futures Commission] a <F2]H=J  
谘询委员会〔证券及期货事务监察委员会〕 H ="I=}  
Advisory Committee on Diversification 经济多元化谘询委员会 }*qj,8-9  
affidavit 誓章；遗产申报誓章 *{Z=)k%  
affidavit of no receipt 述明无收款的誓章 qss)5a/x.  
affiliate 联号；联营公司；附属公司 ~0?B  
affiliated company 附属公司；联号；联营公司 :l iDoGDi  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )24M?R@r  
affordability 负担能力 uq54+zC  
African Development Bank [AfDB] 非洲开发银行 DpT$19Q+  
after-acquired property 事后取得的财产 fl2XI=[v4  
after-hours dealing 市后交易 |pq9i)e&  
after-tax profit 税后盈利；税后利润；税后溢利 \.Op6ECV9  
agency agreement 代理协议 fd>&RbUp  
agency expenses 代理机构的开支 L$kB(Brw  
agency fee 代理费 M1*bT@6  
Agency Law 《代理法》 %9S0!h\  
agent 代理人；承销人 vEGI  
agent of company 公司代理人 @tD (<*f+  
agent's fee 代理人费；经纪费 *BF[thB:a  
aggregate 总计；总数；总体数字  j},i=v  
aggregate amount 总款额；总额 _F|}=^Z`  
aggregate assets and liabilities 总体资产与负债 G\V*j$}!  
aggregate at constant price 按固定价格计算的总体数字 nf1 `)tXG  
aggregate demand 总需求 6Q_A-X3hk  
aggregate gross position 总持仓量 u-mD"  
aggregate limit 总限额 S)
4p'cUwq  
aggregate of salaries tax 合计薪俸税 (vchZn#  
aggregate performance 总体表现；总体业绩 +PKsiUJ|  
aggregate supply 总体供应 Y| ch ;  
aggregate surplus 总盈余
,j.bdlI#  
aggregate total 整体总额 x7G*xHJ  
aggregate value 总值；合计价值 dB0 UZirb  
aggregated basis 合计基准 've[Mx  
aggregated net chargeable income 合计应课税入息实额 D&~%w!  
aggregation 合并计算；合计；总和 @';.$  
aggregation of incomes of husband and wife 夫妇入息合并计算 ha 2=O  
aggregation of property 财产的总和 b`=g#B|  
agio 差价；贴水 !H9^j6|  
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》 ,_,*I/o>B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r`h".=oD
 
《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》 4udj"-V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v7`{6Pf_$  
《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》 j|!t3}((  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8]R{5RGy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >s0![coz  
agreement for a settlement 授产协议 #h4FLF_w  
agreement for assignment 转让协议 O7uCTB+  
agreement for sale 售卖协议；买卖协议 jiLJiYMg  
agreement for sale and purchase 买卖协议 ?#z<<FR  
agreement for the payment of interest 支付利息协议 +"=yd
F.9  
agreement for the repayment of money 还款协议 4i^WE;|s  
agreement of reinsurance 再保险协议 (+/d*4  
Agricultural Bank of China 中国农业银行 )4c?BCgy  
air passenger departure tax 飞机乘客离境税 ecQ,DOX|b  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d)acWF\  
airport tax 机场税 k6RVP:V  
alcohol duty 酒精税 N#t`ZC&m'  
alienation 让与；让渡；转让 :Q@/
F;Z?  
alimony 生活费；赡养费 -V[x q  
All Ordinaries Index [AOI] 所有普通股指数 R<{Vgy  
all risks 全险；综合险 _nxH
;Za  
All Sales Record for Stock Market 《股票市场成交报告》 oM Z94,3  
Allied Capital Resources Limited 新联财务有限公司 Q>rr?L`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0\B{~1(^  
allocation letter 拨款信件 %b4tyX:N0  
allocation of fund 分配款项；预留款项 5$cjCjY  
allocation of profit 利润分配；溢利分配 #Nco|v  
allocation warrant 拨款令 `.3@Ki~$#  
allotment 分配；配股 ;B[(~LCyT  
allotment notice 股份配售通知；配股通知 YhS_ ,3E  
allotment of shares 股份分配 N2duhI6  
allowable 可获宽免；免税的 8UqH"^9.Q7  
allowable business loss 可扣除的营业亏损 n\JI7A}  
allowable expenses 可扣税的支出 ;+6><O!G  
allowance 免税额；津贴；备抵；准备金 G'PZ=+!XO/  
allowance for debts 债项的免税额 NVsaV;u  
allowance for depreciation by wear and tear 耗损折旧免税额 $uyx  
allowance for funeral expenses 殡殓费的免税额 TB+k[UxB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =y)K er  
allowance for repairs and outgoings 修葺及支出方面的免税额 P*~ vWYH9  
allowance to debtor 给债务人的津贴 4nh=Dq[  
alteration of capital 资本更改 " r o'?  
alternate trustee 候补受托人 ctLNzJes%  
amalgamation 合并 [(5.?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [wnp]'+!  
ambit of charges 征税范围；收费范围 q^Oj/ws  
amended valuation 经修订的估值 g<
.Is V  
American Commodities Exchange 美国商品交易所 #RaqNu  
American Express Bank Limited 美国运通银行 ,$>l[G;Bm  
American Stock Exchange 美国证券交易所 g,]m8%GHE  
amortization 摊销 HK~SD:d  
amount due from banks 存放银行同业的款项 LbRQjwc]W  
amount due from banks abroad 存放海外银行同业的款项 vB{iw}Hi!  
amount due from holding companies 控股公司欠款 NlKVl~_ C  
amount due from local banks 存放本港银行同业的款项 U&Vu%+B  
amount due to banks 银行同业的存款 qIsf!1I?  
amount due to banks abroad 海外银行同业的存款 *vuI'EbM  
amount due to holding companies 控股公司存款 s8>y&b.  
amount due to local banks 本港银行同业的存款 z8JW iRn  
amount due to outport banks 外埠银行同业的存款 ]S[?tn  
amount for note issue 发行纸币的款额 :/$WeAg  
amount of bond 担保契据的款额 s-PS]l@  
amount of consideration 代价款额 kmc"`Ogotw  
amount of contribution 供款数额 :-Jryi
I  
amount of indebtedness 负债款额 }l[e@6r F  
amount of principal of the loan 贷款本金额 !U m9ceK  
amount of rates chargeable 应征差饷数额 2bG3&G  
amount of share capital 股本额 #fns3=/H  
amount of sums assured 承保款额 1Kk6nUIN  
amount of variation 变动幅度 ?Y,^Moc:  
amount of vote 拨款数额 HdB>CVuh  
amount payable 应付款额 }^&f {   
amount receivable 应收款额 tzIP4CR~F&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m}s.a.x  
analysis 分析 UF#!6"C@  
ancillary risk 附属风险  ID,_0b  
annual account 周年帐目；周年帐目报表；年度决算；年结 Bps%>P~.  
annual accounting date 年结日期 TEd5&Z  
annual allowance 每年免税额；年积金；年度津贴；年津 ;<m`mb4x[  
annual balance 年度余额  #O\as~-  
annual disposable income 每年可动用收入 .7gh2K  
annual estimates 周年预算 vB_3lAJt@  
annual fee 年费 d-+jb<C&  
annual general meeting 周年大会 ~h;   
annual growth rate 年增率；每年增长率 PRaVe,5a  
annual long-term supplement 长期个案每年补助金 ?{B5gaU9F  
annual pensionable emolument 可供计算退休金的年薪 4Zwbu  
annual report 年报 Q'Osw"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xi[]8o  
annual return 周年报表；周年申报表；每年报税表格 7K
hS{w6  
Annual Return Rules 《周年报表规则》 ; /K6U  
annual review of consumer prices 每年消费物价回顾 v>B412l  
annual roll-forward basis 逐年延展方式 |yeQz  
annual salary 年薪 pQ:^ ziwa3  
annual statement 年度报表；年度决算表 Jl`^`Yv  
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 6Uk+a=Ar  
annuitant 年金受益人 |zpy!X3  
annuity 年金 "N6HX*  
annuity contract 年金合约 aPEI_P+Ls  
annuity on human life 人寿年金 `7:uc@  
antecedent debt 先前的债项 =N\; ?eF(  
ante-dated cheque 倒填日期支票 :1j8!R5  
anticipated expenditure 预期开支 9>S)*lU&s  
anticipated net profit 预期纯利 5buW\_G)  
anticipated revenue 预期收入 yef\Y3X  
anti-inflation measure 反通货膨胀措施 :QGo -,6-  
anti-inflationary stance 反通货膨胀立场 {&IB[Y6  
apparent deficit 表面赤字 (!5Ta7X  
apparent financial solvency 表面偿债能力 EpMxq7*  
apparent partner 表面合伙人 d,98W=7  
application for personal assessment 个人入息课税申请书 +yWD>PY(  
application of fund 资金应用 <Q9l'u]3$c  
application to release as liquidator and to destruct the books of accounts and documents 'QT~o-U  
申请免除清盘人职务及毁灭帐簿与文件 <7\j\`  
appointed actuary 委任精算师 w_Slg&S  
appointed auditor 委任核数师；委任审计师 y&,|+h  
appointed trustee 委任的受托人 nZ(]WPIN"  
appointer 委任人 1~L;S  
apportioned pro rata 按比例分摊 xyk%\&"7  
apportionment 分配；分摊 ?IHt T3'Rt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [:cD  
apportionment formula 分摊方程式 M8X6!"B$Y  
apportionment of estate duty 遗产税的分摊 U+x^!{[/  
appraisal 估价；评估 JVX)>2&$  
appreciable growth 可观增长 h2Nt@  
appreciable impact 显着影响 4@{cK
|  
appreciable increase 可观增长 Qq`S=:}~x  
appreciation 增值；升值 }h45j84)  
appreciation against other currencies 相对其他货币升值 )-)rL@s.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =6Ok4Z  
appreciation tax 增值税 V&nB*U&s"  
appropriation 拨款；拨用；拨付 I0~'z f  
appropriation account 拨款帐目 W-s6+DY  
Appropriation Bill 拨款法案 l[$GOLeS  
appropriation-in-aid system 补助拨款办法 -K=.A*}  
approved assets 核准资产 QX<n^W  
approved basket stock 认可一篮子证券 {fACfSW6  
approved budget 核准预算 r{R<J?Y  
approved charitable donation 认可慈善捐款 wBXa;.  
approved charitable institution 认可慈善机构 agx8*x  
approved currency 核准货币；认可货币 FprdP*/  
approved estimates 核准预算 }S uj=oFp  
approved estimates of expenditure 核准开支预算 f%o[eW#  
approved overseas insurer 核准海外保险人 :6nD"5(  
approved overseas trust company 核准海外信托公司 6^LXctW.  
approved pooled investment fund 核准汇集投资基金 %(W&
(eN  
approved provident fund scheme 认可公积金计划 Hh^ "c}  
approved provision 核准拨款 D wJ^ W&*  
approved redeemable share 核准可赎回股份 gD6S%O  
approved regional stock 认可地区性证券 f-|?He4O]  
approved retirement scheme 认可退休金计划 uAA2G\3  
approved subordinated loan 核准附属贷款 d*d:-f~q  
arbitrage 套戥；套汇；套利 LRu,_2"  
arbitrageur 套戥者；套汇者 x!_5/  
arbitrary amount 临时款项 &<e18L7a  
arrangement 措施；安排；协定 $M)i]ekm  
arrears 欠款 R BHDfm'~7  
arrears of pay 欠付薪酬 }( F:U#  
arrears of revenue 逾期未收税款；逾期未收的帐项 nKm# kb  
articles of association 组织章程；组织细则；组织章程细则 (a_bU5)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *ai~!TR  
ascertainment of profit 确定利润 Q0R05*  
"Asia Clear" “亚洲结算系统” :1*E5pX0n  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %jjPs.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9?,i+\)qK@  
Asian Development Fund [ADF] 亚洲发展基金 + kKanm[!v  
Asian dollar bond 亚洲美元债券 D;> 7y}\  
Asian dollar market 亚洲美元市场 Sxq@W8W  
Asian dollar rate 亚洲美元利率 MTtx|L\4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >g{&Qx`&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2/4zg  
asked price 沽盘；喊价；索价；卖方报价 RlL]p`g  
assessable income 应评税入息 (SRY(q  
assessable loss 应评税亏损 2V)+ba|+  
assessable profit 应评税利润 }"TQ\v$  
assessable value 应评税值 (s;W>,~q  
assessed profit 估定利润 \lQ3j8U  
assessed value 经评估价值 dB_0B.  
assessment 评税；评定；估价；评税单 Q[#}Oh6$  
assessment number 评税编号；估价编号 ^yPZ$Q  
assessment of additional tax 补加税评税 X+]>pA  
assessment of performance 业绩评估；实绩评价 P$U"y/  
Assessor 评税主任 T<0r,  
asset price bubbles 资产价格泡沫 3Q
e|'E,U  
asset-backed securities 具资产保证的证券 Kz42AC  
assets accretion 资产增值 jV}8VK*`+  
assets and liabilities 资产与负债 U)8yd,qG[%  
assets betterment statement 资产递增表；资产改进表 +Xs
E  
assets lending 实物放款；有抵押贷款 ~wDXjn"U&  
assets of the company passing on the death 死者去世时转移的公司资产 z+yq%O  
assets pledged as security for liabilities 用作负债抵押的资产 \+V"JIStUj  
assets portfolio 资产投资组合 Vr},+Rj  
assets price 资产价格 8+[Vo_]  
assets quality 资产质素 !0@4*>n  
assets realization 资产变现 &qS%~h%2  
assets refinancing arrangement 资产再集资安排 =Mx"+/Yo*  
assets securitization 资产证券化 )7*'r@  
assets situated outside Hong Kong 在香港以外地方的资产 ^ 4<D%\  
assets stripping 削减资产；拆卖资产 :+/8n+@#  
assets value 资产值 .1[.f}g$J  
assignee 承让人 C})Dvh  
assignment 转让；转让书；转让契 8Ij<t{Lps  
assignment of interest 权益转让 ~Tt@v`}  
assignment of letters patent and trade mark 专利证书及商标转让 Xeq9Vs zg  
assignment of property 物业转让；物业转让书 T$lV+[7  
assignment right 转让权 R278^E  
assignor 转让人 3FR(gr$X  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 gFp3=s0~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (O+d6oT=Z2  
associate member 附属会员 K2Abu?  
associated body corporate 相联法人团体 `*vO8v  
associated company 相联公司；联属公司 HMF2sc$N  
associated corporation 相联法团 id:,\iJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +4%~.,<_to  
公认会计师公会〔英国〕 $Lj]NtO  
Association of Futures Exchange Brokers 香港期货经纪协会 ;"nO'wN:h  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 UAF$bR  
association of underwriters 承保人组织 zTcz+3x  
assumption of control 接管 by>%}#M  
assurance 担保；保险；转易；转易书 gttsxOgktH  
assurance of interest 权益的转易 8S#$'2sT  
at 19XX price 按一九ＸＸ年价格计算 QWOPCoUet  
at a discount 按赔价计算；按贴水价格计算；打折扣 7_ix&oVI  
at a premium 按溢价计算；按升水价格计算 ^!S4?<v  
at call 通知付款；按通知 ,ho",y  
at constant market price 按固定市价计算 0FcDO5ia  
at constant price 按固定价格计算 rtS cQ  
at cost 按成本计算 iXm&\.%  
at current market price 按当时市价计算；按现时市价计算 "v:k5a(  
at current price 按当时价格计算；按现时价格计算 Sqn>L`L
z  
at factor cost 按要素成本计算；按生产要素成本计算 {%3WHGr%L  
at money-of-the-day price 按付款当日价格计算 `e,}7zGR  
at or better 按指定或较佳价位〔买卖指令〕 ;9j
]P56  
at par 按面值计算；平价 PFX,X  
at sight 见票即付 x4v:67_^  
at the close 按收市盘 @!")shc  
at the opening 按开市盘 v
,}C~L3  
attestation 见证；见证条款 ZFtR#r(~41  
at-the-money option 平价期权 vE)N6Ss  
attorney 受权人；受托代表人 |/K|Vwa  
attornment 新拥有人承认书 clU ?bF~e1  
attributable profit 可归属利润 i[KXkjr  
attributable share value 可归属股份价值 q#3T L<  
Auckland Stock Exchange 奥克兰证券交易所 
!d()'N  
auction 拍卖 _\d|`3RM  
auctioneer 拍卖商 V5lUh#@TN&  
audit 审计；核数 ~}b0zL  
Audit Commission 审计署 :'bZ:J>f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] F\N0<o  
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'L1vQl7  
audit review 帐目审查 GbO j% a  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6ZI
Pe~`  
audited account 审计帐目；经审计的帐目 b~&cYk'  
audited annual account 经审计的周年帐目 (5jKUQ8Q>  
audited balance sheet 经审计的资产负债表 F8?,}5j  
auditor 核数师；核数主任；审计师 9R$$(zB 1;  
auditor's certificate 核数师证明书；审计师证明书 fC'u-m?!Q'  
auditor's report 核数师报告；审计师报告 enPtW  
Aussie bond 澳元债券 b<y*:(:  
austerity budget 紧缩预算 @\F7nhSfa  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 g s
m%4>sc  
Australia All Ordinaries Index 澳洲所有普通股票指数 P-ZvW<M  
Australian Dollar [AUD] 澳元 Mi.2 >  
Australian Options Market 澳大利亚期权市场 ]@9W19=P!P  
Australian Securities Commission 澳洲证券事务监察委员会 5b rM..  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 H'3 pHb  
Australian Stock Exchange 澳大利亚证券交易所 Vw w 211  
Austrian Schilling [ATS] 奥地利先令 vx?KenO}  
authentication 认证；鉴证 0E#??gN  
authority to purchase 委托购买证；委购书 sBZn0h@  
authorization 认可；核准；授权；授权书 =k<b* 8  
authorization by direction 指示授权 K7C <}y  
authorization by instruction 指令授权 !y_L~81?  
authorization by warrant 令状授权 g"n>v c7  
authorization of unit trust 单位信托的认可 w aniCEo  
authorized agent 指定代理人 lB _9b_|2  
authorized capital 法定资本 ?:/J8s [O  
authorized clerk 出市员 je$H}D  
authorized dealer 认可交易商 FMCA~N  
authorized financial institution 认可财务机构 o%+w:u.  
authorized fund 认可基金 UZt3Ua&J  
authorized fund house 获授权的基金公司；认可基金公司  Fw[1Aa#  
authorized institution 认可机构 Po=:-Of:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x=rMjz-`_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kq=Htbv7  
authorized insurer 获授权保险人；获认可承保人 [cDDZ+6  
authorized investment 特准投资项目 c),UO^EqV  
authorized person 获授权人 7Q{&L#;  
authorized representative 获授权代表 ]uhG&: }  
authorized share capital 法定股本 P\ P=1NM  
automated quotation system 自动报价系统 EUt2S_2P  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pWzYC@_W  
自动交易系统〔香港期货交易所有限公司〕 w +UBXW  
automatic adjustment mechanism 自动调整机制 qDGx(d  
automatic adjustment system 自动调整系统 MMjewG
xe  
Automatic Clearing House 自动票据交换所 'exR;q\  
automatic exchange rates accumulation system 自动化汇率累集系统
prO&"t >  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @8J*vY =e  
automatic teller machine [ATM] 自动柜员机 *8qRdI9  
autopay 自动转帐 #vK99S2  
available assets 可用资产 ]NaH *\q  
available fiscal reserve 现存财政储备 hFoeVM[h  
available profit 可用利润 Z]LP18m9kl  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )X#$G?|Hn  
average 平均；平均数；海损 i8Be%y%y  
average basic salary 平均基本薪金 MA tF
,  
average consumer expenditure 平均消费开支；一般消费开支 6$PQ$  
average cost 平均成本 JqLPJUr  
average cost of land production 增辟土地平均成本 )]Zdaw)X  
average daily turnover 平均每日成交额 B[sI7D>Y  
average daily wage rate 平均每日工资率 S9:ij1  
average expenditure pattern 平均开支模式 L7 FFa:#  
average growth rate 平均增长率 -"yma_  
average net fixed assets 固定资产平均净值 l{rHXST|  
average of relatives 相对价格平均数 i|H^&$|  
average price 平均价格 T^8`ji  
average propensity to consume 平均消费倾向；一般消费倾向 &gV9h>Kc#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'GW~
~UhdW  
average rate 平均率 M&Q&be84  
average revenue 平均收入；平均收益 }:?_/$};  
average stock 平均库存；平均存货 ~]%re9jGW  
average yearly rent 平均年租 &Kc45  
avoidance of double taxation 避免双重课税 /3L4K  
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 ~EDO< O>3  
!+hw8@A  
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