一些有用的会计术语(也不知道发的地方对不对)A

A: .(vwIb8\_  
A share Ａ股；甲类股份 0YHFvy)  
abatement of tax 减税；减扣免税额 v,t:+ !8  
ABN AMRO Bank N.V. 荷兰银行 g&.=2uP  
above-the-line expenditure 线上项目支出；经常预算支出 ]f3>-)$*  
above-the-line receipt 线上项目收入；经常预算收入 PW4q~rc=:  
ABSA Asia Limited 南非联合亚洲有限公司 ntY]SK%Z  
absolute change 绝对数值变更 SX*RP;vHy  
absolute expenditure 实际开支
_4f;<FL  
absolute guideline figure 绝对准则数字 W9)&!&<
o  
absolute interest 绝对权益 z)"=:o7  
absolute order of discharge 绝对破产解除令 ~XIb\m9H  
absolute profit margin 绝对利润幅度 ,0k;!YK  
absolute value 实值；绝对值 f!"w5qC^  
absolutely vested interest 绝对既得权益 E_`=7i  
absorbed cost 已吸收成本；已分摊成本 g78^9Y*1  
absorption 吸收；分摊；合并 E.f%H(b  
absorption rate 吸收率；摊配率；分摊率 Ep}s}Stlr}  
ACB Finance Limited 亚洲商业财务有限公司 uw7zWJ n  
acceptable form of reciprocity 合理的互惠条件 tVjsRnb{  
acceptable rate 适当利率；适当汇率 ElXFeJ%[G  
acceptance agreement 承兑协议 IK]d3owA  
acceptance for honour 参加承兑 [ 3HfQ  
acceptor 承兑人；接受人；受票人 ctUp=po  
acceptor for honour 参加承兑人 <QvOs@i*  
accident insurance 意外保险  @8 6f  
Accident Insurance Association of Hong Kong 香港意外保险公会 A=4OWV?  
accident insurance scheme 意外保险计划 /
j^  
accident year basis 意外年度基准 0`hdMLONR  
accommodation 通融；贷款 n*$ g]G$  
accommodation bill 通融票据；空头票据 Je{ykL?N  
accommodation party 汇票代发人 :pUtSs7p}  
account balance 帐户余额；帐户结余 Yw9GN2AG  
account book 帐簿 ry!!9Z>9n  
account collected in advance 预收款项 W4N{S.#!  
account current book 往来帐簿 F5Va+z,jg  
account of after-acquired property 事后取得的财产报告 If.r5z9  
account of defaulter 拖欠帐目 Q20%"&Xp]  
account payable 应付帐款 he4(hX^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )*[3Vq  
account receivable 应收帐款 BzzTGWq\  
account receivable report 应收帐款报表 :S
ma`U&  
account statement 结单；帐单；会计财务报表 g5yJfRLxp  
account title 帐户名称；会计科目 ]?*wbxU0  
accountant's report 会计师报告 r3Ykz%6  
Accountant's Report Rules 会计师报告规则 $C\BcKlmv  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :%.D78&  
Accounting Arrangements 《会计安排》 HV.t6@\};  
accounting basis 会计基础 z@Y;r=v  
accounting by Official Receiver 破产管理署署长呈交的帐目 oQ#8nu{k  
Accounting Circular 《会计通告》 m2o0y++TjW  
accounting class 会计类别 ]tD]Wx%  
accounting date 记帐日期；会计结算日期 SdWV3  
accounting for money 款项核算 =}*0-\QG  
Accounting Officer 会计主任 Uv.)?YeGh  
accounting period 会计报告期；会计期 wbHb;]  
accounting policy 会计政策；会计方针 TNth  
accounting practice 会计惯例 +0~YP*I`/  
accounting principle 会计准则 d5.4l&\u  
accounting record 会计记录 pFXEu=$3  
accounting report 会计报告 Y7
aqO5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9my^Y9B  
Accounting Society of China 中国会计学会 yw!{MO  
accounting statement 会计报表 ]3gSQ7  
accounting system 会计制度；会计系统 xUvs:  
accounting transaction 会计事项；帐务交易 99S^f:t  
accounting treatment 会计处理 dscgj5b1~  
accounting year 会计年度 ,^:.dFH6  
accretion 增值；添加 [~^0gAlQC  
accrual 应计项目；应累算数目
;I*o@x_  
accrual basis 应计制；权责发生制 T|p"0b A  
accrual basis accounting 应计制会计；权责发生制会计 ZEQEx]Y  
accrue 应累算；应计 s>en  
accrued benefit 应累算利益 H.c7Nle  
accrued charges 应计费用 G"6 !{4g  
accrued cumulative preference share dividend 应累算的累积优先股股息 O}P`P'Y|'  
accrued expenses 应累算费用 *fdTpXa  
accrued interest payable 应付利息；应计未付利息 ~BF&rx5Q  
accrued interest receivable 应收利息；应计未收利息 Rv=YFo[B  
accrued right 累算权益 ;,TFr}p`
 
accruing profit 应累算的利润 \8 ":]EU  
accumulated fiscal reserve 累积财政储备 >V937  
accumulated profit 累积利润；滚存溢利 yuVs YV@"  
accumulated reserve 累积储备 GmG5[?)  
accumulation of surplus income 累积收益盈余 AdmC&!nH  
acquired assets 既得资产 y(&Ac[foS}  
acquisition 收购；购置；取得 6mE\OS-I  
acquisition cost 购置成本 y2v^-q3  
acquisition expenses 购置费用 XkqCZHYkS  
acquisition of 100% interest 收购全部股权 Mhu*[a=;x  
acquisition of control 取得控制权 qLCR] _*  
acquisition of fixed assets 购置固定资产 SKtrtm  
acquisition of shell “买壳” =vPj%oLp'a  
acquisition price 收购价 ~@!bsLSMU  
act of God 天灾 ;`Z{7'^U  
acting partner 执事合伙人 ibw;}^m(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N;R^h? '  
active partner 积极参与的合伙人 ':q p05t  
active trading 交投活跃 cS$_\65  
actual circulation 实际流通 fOHxtHM  
actual cost 实际成本 s*4dxnS_8  
actual expenditure 实际开支；实际支出 ye97!nIg@  
actual income 实际入息；实际收入；实际收益 )_:NLo:  
actual market 现货市场 . me;.,$#  
actual price 现货价；实际价格 -/4P3SG/
 
actual profit 实际利润
t:S+%u U  
actual quotation 实盘；实际价位；实际报价 ~~.}ah/_d  
actual year basis 按实际年度计算 ]iWRo'  
actuals 实货 <%^&2UMg  
actuarial investigation 精算调查 fJ\[*5eiS  
actuarial principle 精算原则 rjP/l6 ~'  
actuarial report 精算师报告 "7 yD0T)2  
Actuarial Society of Hong Kong 香港精算学会 `XKLU
 
actuarial valuation 精算师估值 zCA2X !7F  
actuary 精算师 :3PH8TL  
ad referendum agreement 暂定协议；有待覆核的协定 y7{?Ip4[  
ad valorem duty 从价税；按值征税 GY*p?k<i  
ad valorem duty system 从价税制 JJnH%Q  
ad valorem fee 从价费 pCDmXB  
ad valorem tariff 从价关税 h;Kx!5)y  
additional allowance 额外免税额 ("@!>|H  
additional amount for unexpired risk 未过期风险的额外款额 !Cs_F&l"j  
additional assessable profit 补加应评税利润 #mT"gs  
additional assessment 补加评税 s"|Pdc4  
additional commitment 额外承担 i%/+5gq  
additional commitment vote 额外承担拨款 VTM/hJmwJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )BE1Q*= n  
additional dependent parent allowance 供养父母额外免税额 SM'|+ d  
additional provision 额外拨款 0K+ne0I  
additional stamp duty 附加印花税 do_[&  
additional tax 补加税罚款；补加税款 3$tdwe$S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |)&%A%m  
adjudged bankrupt 被裁定破产 GyIV Hby  
adjudicated bankrupt 裁定破产人 #cJ@uqR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (Z*!#}z`  
adjudication of bankruptcy 裁定破产；宣告破产 |pK!S  
adjudication of insolvency 裁定无力偿还债务 \+etCo   
adjusted actual 经调整的实数；调整后的实数 _t$sgz&  
adjusted current assets 经调整的流动资产；调整后的流动资产 s7<AfaJPF  
adjusted figure 经调整的数字；调整后的数额 Z;i:](  
adjusted liabilities 经调整的负债；调整后的负债 \zY!qpX<  
adjusted loss 经调整的亏损；调整后的亏损 |4JEU3\$  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Q8NX)R  
adjusted profit 经调整的利润；调整后的利润 e(sk[guvX  
adjusted surplus 经调整的盈余额；调整后的盈余额 4Ig;3 ^%71  
adjusted value 经调整的价值；调整后的价值 7/H)Az@i45  
adjustment 调整；修订；理算〔保险〕 uH]OEz\H'  
adjustment centre 调剂中心 _w{Qtj~s|  
adjustment lag 调整过程的时间差距；调整时差 !VJoM,b8  
adjustment mechanism 调整机制 Wzh
`or  
adjustment of loss 亏损调整 1x)J[fyId  
adjustment process 调整过程；调整程序 .8R@2c`}Cs  
adjustment range 调整幅度 D-c4EV  
administered exchange rate 受管制汇率 PsYpxNr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 AdEMa}u6  
administration expenses 行政费用 2iOV/=+  
administration fee 手续费；行政费 Z r8*et  
administration in bankruptcy 破产管理 3mgD(,(^  
administration order 遗产管理令 -@s#uA h  
administrator 管理人；遗产管理人 7r!x1  
administrator of the estate 遗产管理人 M7T5 ~/4  
admission of debt 债项承认书 %4H%?4  
admission of proof 接纳债权证明  Sf'CN8  
advance 放贷款项；垫付款项；预支款项；预付款项 QY/w  
advance account 暂支帐目；预付款帐户 zdYjF|  
advance compensation 预付补偿金 \<' ?8ri#  
advance from shareholder 股东垫款 DF= *_,2/  
advance pending reimbursement 预支以待日后付还 CY1Z'  
advanced economy 先进经济体系 +R&gqja  
advancement 预付；预付财产 paK2xX
8E  
advances warrant 垫款令 *T/']t  
advancing 贷出 #4PN"o@  
adverse balance 逆差 X, n:,'  
adverse exchange 逆汇 _U(  
advertisement addressed to shareholders 在报章刊登的致股东通告 Nc`L;CP  
advice for collection 托收通知书 Y|n"dMrL  
advice of drawing 提款通知书；汇票通知书 "[J^YKoF  
advice of payment 付款通知 DI>s-7  
Advisory Committee [Securities and Futures Commission] e= AKD#  
谘询委员会〔证券及期货事务监察委员会〕 yA
t^;  
Advisory Committee on Diversification 经济多元化谘询委员会 WJ#[LF!e  
affidavit 誓章；遗产申报誓章 ? k/`  
affidavit of no receipt 述明无收款的誓章 @5FQX  
affiliate 联号；联营公司；附属公司 bw7@5=?;  
affiliated company 附属公司；联号；联营公司 Ytkv!]"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 SU0 hma8  
affordability 负担能力 ! mHO$bQ"  
African Development Bank [AfDB] 非洲开发银行 fVlB=8DNk&  
after-acquired property 事后取得的财产 5+'<R8{:,  
after-hours dealing 市后交易 X8|,   
after-tax profit 税后盈利；税后利润；税后溢利 C_Dn{  
agency agreement 代理协议 ;+%rw2Z,B  
agency expenses 代理机构的开支 ;I}fBZ3  
agency fee 代理费 $i&zex{\  
Agency Law 《代理法》 uFE)17E  
agent 代理人；承销人 z_HdISy0  
agent of company 公司代理人 Y7|EIAU5Y  
agent's fee 代理人费；经纪费 w{KavU5W  
aggregate 总计；总数；总体数字 Hka2  
aggregate amount 总款额；总额 L,\Iasv  
aggregate assets and liabilities 总体资产与负债 (>Em^(&  
aggregate at constant price 按固定价格计算的总体数字 80I#TA6C  
aggregate demand 总需求 w:0E(z  
aggregate gross position 总持仓量 @dKTx#gZ  
aggregate limit 总限额 7I}uZ/N  
aggregate of salaries tax 合计薪俸税 Y]>t[Lo%  
aggregate performance 总体表现；总体业绩 ^[[P*NX3  
aggregate supply 总体供应 ax`o>_)  
aggregate surplus 总盈余 wMn i  
aggregate total 整体总额 Tk
}]Gev  
aggregate value 总值；合计价值 j%kncGS  
aggregated basis 合计基准 HN"Z]/5j  
aggregated net chargeable income 合计应课税入息实额 M]^5s;y  
aggregation 合并计算；合计；总和 & 21%zPm  
aggregation of incomes of husband and wife 夫妇入息合并计算 By|4m  
aggregation of property 财产的总和 .Mbz3;i0  
agio 差价；贴水 ]gOy(\B  
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》 COlqcq'qAu  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *@5@,=d  
《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》 9;{CIMg&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment as|<}:V  
《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》 qX%_uOw:%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1zv'.uu.,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :;}P*T*PU  
agreement for a settlement 授产协议 ?}oFg#m-<L  
agreement for assignment 转让协议 e ,(mR+a8  
agreement for sale 售卖协议；买卖协议 vs
Pu*[%  
agreement for sale and purchase 买卖协议 kVgTGC"L=  
agreement for the payment of interest 支付利息协议 0J9x9j`&j  
agreement for the repayment of money 还款协议 MtdG
>TzUn  
agreement of reinsurance 再保险协议 54T`OE =  
Agricultural Bank of China 中国农业银行 Hl"
N}   
air passenger departure tax 飞机乘客离境税 #mdc[.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 u9e@a9c  
airport tax 机场税 K+eM   
alcohol duty 酒精税 js(pC@<q5  
alienation 让与；让渡；转让 .('SW\u-  
alimony 生活费；赡养费 SUiOJ[5,  
All Ordinaries Index [AOI] 所有普通股指数 ftb\0,-  
all risks 全险；综合险 (`^1Y3&2  
All Sales Record for Stock Market 《股票市场成交报告》 04ui`-c(  
Allied Capital Resources Limited 新联财务有限公司 }2jn[${ pr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @d'j zs  
allocation letter 拨款信件 H_a[)DT  
allocation of fund 分配款项；预留款项 zhQJy?>'m  
allocation of profit 利润分配；溢利分配 7!1S)dup  
allocation warrant 拨款令 3]Ct6  
allotment 分配；配股 (PLUF
T  
allotment notice 股份配售通知；配股通知 m O_af  
allotment of shares 股份分配 2/?|&[  
allowable 可获宽免；免税的 ch]IzdD  
allowable business loss 可扣除的营业亏损 6k%f  
allowable expenses 可扣税的支出 e~OpofJNb  
allowance 免税额；津贴；备抵；准备金 2y4bwi  
allowance for debts 债项的免税额 *dQSw)R  
allowance for depreciation by wear and tear 耗损折旧免税额 ES[G  
allowance for funeral expenses 殡殓费的免税额 f*Hr^b}`8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i-1op> Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 &C}*w2]0S  
allowance to debtor 给债务人的津贴 =_CzH(=f#  
alteration of capital 资本更改 /ZX}Nc g  
alternate trustee 候补受托人 '1[Ft03  
amalgamation 合并 =;L|gtH"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UQsN'r\tS  
ambit of charges 征税范围；收费范围 2?C)&  
amended valuation 经修订的估值 wYea\^co  
American Commodities Exchange 美国商品交易所 LVyyO3e  
American Express Bank Limited 美国运通银行 b%+Xy8a  
American Stock Exchange 美国证券交易所
a?1Wq  
amortization 摊销 $4\j]RE!  
amount due from banks 存放银行同业的款项 *. t^MP  
amount due from banks abroad 存放海外银行同业的款项 NEs:},)o  
amount due from holding companies 控股公司欠款 l
1I#QB@5n  
amount due from local banks 存放本港银行同业的款项 WJi]t93  
amount due to banks 银行同业的存款 +A+)=/i;  
amount due to banks abroad 海外银行同业的存款 4g/d
P^  
amount due to holding companies 控股公司存款 *~`(RV  
amount due to local banks 本港银行同业的存款 h[ ZN+M  
amount due to outport banks 外埠银行同业的存款 i8p6Xht  
amount for note issue 发行纸币的款额 jXJyc'm7  
amount of bond 担保契据的款额 e-;}3
66}  
amount of consideration 代价款额 JF]JOI6.e  
amount of contribution 供款数额 WH\d| 1)  
amount of indebtedness 负债款额 l/D} X  
amount of principal of the loan 贷款本金额 ;uW FHc5@B  
amount of rates chargeable 应征差饷数额 ib m4fa  
amount of share capital 股本额 pH;%ELZ  
amount of sums assured 承保款额 %b0*H_ok7  
amount of variation 变动幅度 y =@N|f!  
amount of vote 拨款数额 4H/OBR  
amount payable 应付款额 SbZ6t$"  
amount receivable 应收款额 st*gs-8jJ;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /Oono6j  
analysis 分析 Ri'n  
ancillary risk 附属风险 ]~-r}`]  
annual account 周年帐目；周年帐目报表；年度决算；年结 @EAbF>>  
annual accounting date 年结日期 !-bB559Nv  
annual allowance 每年免税额；年积金；年度津贴；年津 3|7QUld  
annual balance 年度余额 `cO:<^%  
annual disposable income 每年可动用收入 4i bc  
annual estimates 周年预算 xw%0>K[  
annual fee 年费 {g6%(X\r.r  
annual general meeting 周年大会 xno\s.H%]  
annual growth rate 年增率；每年增长率 d9ihhqq3}  
annual long-term supplement 长期个案每年补助金 `oJ [u:b  
annual pensionable emolument 可供计算退休金的年薪 ]n~V!hl?A  
annual report 年报 :k"]5>(^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /reX{Y  
annual return 周年报表；周年申报表；每年报税表格 =Qq+4F)MD  
Annual Return Rules 《周年报表规则》 IV-{ve6  
annual review of consumer prices 每年消费物价回顾 =a!=2VN9y  
annual roll-forward basis 逐年延展方式 & kIFcd@  
annual salary 年薪 :&Nbw  
annual statement 年度报表；年度决算表 p_ =z#  
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 6*?F@D2&  
annuitant 年金受益人 $>gFf}#C  
annuity 年金 E^PB)D(.  
annuity contract 年金合约 eyaNs{TV  
annuity on human life 人寿年金 llDJ@
 
antecedent debt 先前的债项 8t`?#8D}  
ante-dated cheque 倒填日期支票 0x7'^Z>-oe  
anticipated expenditure 预期开支 $kgVa^  
anticipated net profit 预期纯利 NA*&#X#~  
anticipated revenue 预期收入 V]&\fk-{  
anti-inflation measure 反通货膨胀措施 R]dg_Da  
anti-inflationary stance 反通货膨胀立场
^aQ
"E9  
apparent deficit 表面赤字 l:%GH  
apparent financial solvency 表面偿债能力 0YzpZW"+  
apparent partner 表面合伙人 $( )>g>%  
application for personal assessment 个人入息课税申请书 ?"FbsMk.d  
application of fund 资金应用 V :eD]zq5  
application to release as liquidator and to destruct the books of accounts and documents "b[5]Y{ U  
申请免除清盘人职务及毁灭帐簿与文件 @o
^Ww  
appointed actuary 委任精算师 ;jPXs  
appointed auditor 委任核数师；委任审计师 5x
de;  
appointed trustee 委任的受托人 l0] EX>"E  
appointer 委任人 4 :=]<sc,  
apportioned pro rata 按比例分摊 a?.=V  
apportionment 分配；分摊 @;kSx":b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |}1dFp  
apportionment formula 分摊方程式 hph4`{T  
apportionment of estate duty 遗产税的分摊 h![#;>(  
appraisal 估价；评估 8fb'yjIC  
appreciable growth 可观增长 >7r!~+B"9'  
appreciable impact 显着影响 ,[Fb[#Qqb  
appreciable increase 可观增长
O f#:  
appreciation 增值；升值 /x
QPTT  
appreciation against other currencies 相对其他货币升值 t5zKW _J7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4YHY7J  
appreciation tax 增值税 f)!Z~t &  
appropriation 拨款；拨用；拨付 ':W[
A  
appropriation account 拨款帐目 HDKbF/  
Appropriation Bill 拨款法案 P4?glh q#  
appropriation-in-aid system 补助拨款办法 ddo#P%sH'  
approved assets 核准资产 BHw, 4#F1;  
approved basket stock 认可一篮子证券 *H122njH+T  
approved budget 核准预算 5r_|yu  
approved charitable donation 认可慈善捐款 D0Cy^_  
approved charitable institution 认可慈善机构 IB<d  
approved currency 核准货币；认可货币 t Pf40`@  
approved estimates 核准预算 $cR{o#  
approved estimates of expenditure 核准开支预算 q;U,s)Uz^  
approved overseas insurer 核准海外保险人 9kojLqCT  
approved overseas trust company 核准海外信托公司 KG@8RtHsQ  
approved pooled investment fund 核准汇集投资基金 &{RDM~  
approved provident fund scheme 认可公积金计划 G j1_!.T  
approved provision 核准拨款 ;
]fs'LH  
approved redeemable share 核准可赎回股份 C7vxw-o|&p  
approved regional stock 认可地区性证券 !c-*O<Y  
approved retirement scheme 认可退休金计划 :jx4{
V  
approved subordinated loan 核准附属贷款 X|[`P<'N<  
arbitrage 套戥；套汇；套利 Y~Ifj,\  
arbitrageur 套戥者；套汇者 IAEAhqp  
arbitrary amount 临时款项 4=.so~9odX  
arrangement 措施；安排；协定 2(nlJ7R  
arrears 欠款 b2]Kx&
!  
arrears of pay 欠付薪酬 bfO=;S
]b!  
arrears of revenue 逾期未收税款；逾期未收的帐项 `kr?j:g
 
articles of association 组织章程；组织细则；组织章程细则 ]{kPrey  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HqTjl4
ai  
ascertainment of profit 确定利润 W`&hp6Jq  
"Asia Clear" “亚洲结算系统” \f)#>+X-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6,uX,X5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?8 {"x8W;  
Asian Development Fund [ADF] 亚洲发展基金 <X5fUU"+U  
Asian dollar bond 亚洲美元债券 4sM.C9W  
Asian dollar market 亚洲美元市场 h1{3njdr  
Asian dollar rate 亚洲美元利率 ~v83pu1!2s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]HdCt3X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qa6,z.mQ  
asked price 沽盘；喊价；索价；卖方报价 Jl<2>@  
assessable income 应评税入息 lLD12d  
assessable loss 应评税亏损 Z= !*e~j@  
assessable profit 应评税利润 [r-p]"R  
assessable value 应评税值 1sCR4L:+  
assessed profit 估定利润 <ih[TtZ  
assessed value 经评估价值 -![|}p
X  
assessment 评税；评定；估价；评税单 +*^H#|!  
assessment number 评税编号；估价编号 }-fl$j?9E  
assessment of additional tax 补加税评税 " Jr-J#gg  
assessment of performance 业绩评估；实绩评价 &[SC|=U'M  
Assessor 评税主任 kN>!2UfNS  
asset price bubbles 资产价格泡沫
`"~%bS  
asset-backed securities 具资产保证的证券 QM]YJr3rE  
assets accretion 资产增值 @P"p+  
assets and liabilities 资产与负债 T)}) pt!V  
assets betterment statement 资产递增表；资产改进表 `lPfb[b  
assets lending 实物放款；有抵押贷款
ipILG4  
assets of the company passing on the death 死者去世时转移的公司资产 5-G@L?~Vw  
assets pledged as security for liabilities 用作负债抵押的资产 D6^6}1WI  
assets portfolio 资产投资组合 H|D.6^  
assets price 资产价格 +"6`q;p3)  
assets quality 资产质素 l(q ,<[O  
assets realization 资产变现 nOz.G"  
assets refinancing arrangement 资产再集资安排 ;6wA"  
assets securitization 资产证券化 'QIqBU'~  
assets situated outside Hong Kong 在香港以外地方的资产  bF(f*u  
assets stripping 削减资产；拆卖资产 03(4 x'z  
assets value 资产值 o]:9')5^  
assignee 承让人 4&f3%eTi  
assignment 转让；转让书；转让契 '{`$#@a.  
assignment of interest 权益转让 K@#L)VT!  
assignment of letters patent and trade mark 专利证书及商标转让 -(#iIgmP  
assignment of property 物业转让；物业转让书 Q&V;(L62!  
assignment right 转让权 4e1Y/ Xq`  
assignor 转让人 *:NQ&y*uj  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :lzrgsW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _?OG1t!  
associate member 附属会员 JG,%qFlk  
associated body corporate 相联法人团体 +{UcspqM  
associated company 相联公司；联属公司 x;')9/3  
associated corporation 相联法团 qv*^fiT  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e]tDy0@  
公认会计师公会〔英国〕 {V-v-f  
Association of Futures Exchange Brokers 香港期货经纪协会 RGU\h[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  ][]  
association of underwriters 承保人组织 2|bn(QYz  
assumption of control 接管 u4_9)P`]0  
assurance 担保；保险；转易；转易书 WT}H

>T  
assurance of interest 权益的转易 H4JTGt1"  
at 19XX price 按一九ＸＸ年价格计算 l (%1jC8  
at a discount 按赔价计算；按贴水价格计算；打折扣 JLJ;TM'4=  
at a premium 按溢价计算；按升水价格计算 
"Yca%:  
at call 通知付款；按通知 @]#1(9P  
at constant market price 按固定市价计算 w-{c.x  
at constant price 按固定价格计算 p"Z-6m~  
at cost 按成本计算 eN~=*Mn(za  
at current market price 按当时市价计算；按现时市价计算 @<Yy{~L|  
at current price 按当时价格计算；按现时价格计算 !L8#@BjU  
at factor cost 按要素成本计算；按生产要素成本计算 $pudoAO  
at money-of-the-day price 按付款当日价格计算 +KEWP\r  
at or better 按指定或较佳价位〔买卖指令〕 So 5N5,u@=  
at par 按面值计算；平价 PY0j9$i?  
at sight 见票即付 o+9j?|M  
at the close 按收市盘 [=_jYzD,j|  
at the opening 按开市盘 6u}</>}  
attestation 见证；见证条款 r)6M!_]AW  
at-the-money option 平价期权 Z`BK/:vo3H  
attorney 受权人；受托代表人 - CWywuD  
attornment 新拥有人承认书 y|q3Wa  
attributable profit 可归属利润 ?NP1y9Y]i  
attributable share value 可归属股份价值 rc>6.sM %  
Auckland Stock Exchange 奥克兰证券交易所 \B 7tX  
auction 拍卖 k: ;WtBC6j  
auctioneer 拍卖商 jZ3fKyp#
 
audit 审计；核数 0P(!j_
2m  
Audit Commission 审计署 1>&]R=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O,A{3DAe0  
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〕  ^Va1f'g  
audit review 帐目审查 H$KTo
/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S/I/-Bp~  
audited account 审计帐目；经审计的帐目 (2 a`XwR  
audited annual account 经审计的周年帐目 .-X8J t  
audited balance sheet 经审计的资产负债表 :U(A;U1,  
auditor 核数师；核数主任；审计师 ~| 6[j<ziL  
auditor's certificate 核数师证明书；审计师证明书 %9RF  
auditor's report 核数师报告；审计师报告 !#"zTj  
Aussie bond 澳元债券 PAOJ\U  
austerity budget 紧缩预算 C\/L v.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9!DQ~k%  
Australia All Ordinaries Index 澳洲所有普通股票指数 H]jhAf<h  
Australian Dollar [AUD] 澳元 vFK<J Sk!  
Australian Options Market 澳大利亚期权市场 j9OG\m  
Australian Securities Commission 澳洲证券事务监察委员会 d&s9t;@=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O5t[  
Australian Stock Exchange 澳大利亚证券交易所 O s.4)  
Austrian Schilling [ATS] 奥地利先令 4
I?^t"  
authentication 认证；鉴证 5lT*hF  
authority to purchase 委托购买证；委购书 4X(H;  
authorization 认可；核准；授权；授权书 CC^'@~)?  
authorization by direction 指示授权 }Ys>(w  
authorization by instruction 指令授权 AZ}Xj>=  
authorization by warrant 令状授权 M[112%[+4  
authorization of unit trust 单位信托的认可 yEj^=pw  
authorized agent 指定代理人 `I5wV/%ib  
authorized capital 法定资本 [,KXze_m  
authorized clerk 出市员 Q&|\r  
authorized dealer 认可交易商 9,'ncw$/C  
authorized financial institution 认可财务机构 qXjxNrK  
authorized fund 认可基金 Nm>A'bLM  
authorized fund house 获授权的基金公司；认可基金公司 W1FI mlXS  
authorized institution 认可机构 e01epVR;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !o[7wKrXb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 d6sye^P  
authorized insurer 获授权保险人；获认可承保人 {Fe[:\  
authorized investment 特准投资项目 -{vKus  
authorized person 获授权人 p`#R<K  
authorized representative 获授权代表 M|(Q0 _8  
authorized share capital 法定股本 td3D=Y  
automated quotation system 自动报价系统 VEw"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] VD]zz ^  
自动交易系统〔香港期货交易所有限公司〕 )M//l1  
automatic adjustment mechanism 自动调整机制 1s@+;QUib  
automatic adjustment system 自动调整系统 3fJc 9|  
Automatic Clearing House 自动票据交换所 l/ ;  
automatic exchange rates accumulation system 自动化汇率累集系统 "4,?uPi  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ">jj  
automatic teller machine [ATM] 自动柜员机 Z} r*K%  
autopay 自动转帐 9 ea\vZ  
available assets 可用资产 f_Av3  
available fiscal reserve 现存财政储备 bl(RyAgA  
available profit 可用利润 j;iAD:nf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 M*HnM(  
average 平均；平均数；海损 u4%Pca9(=  
average basic salary 平均基本薪金 tlp@?(u  
average consumer expenditure 平均消费开支；一般消费开支 ,47Y9Kz9  
average cost 平均成本 PJrtMAcKq  
average cost of land production 增辟土地平均成本 xDo
C(  
average daily turnover 平均每日成交额 JOLaP@IPT  
average daily wage rate 平均每日工资率 cFnDmtI:  
average expenditure pattern 平均开支模式 l.bYE/F0&  
average growth rate 平均增长率 'B0{_RaTb  
average net fixed assets 固定资产平均净值 Gvqxi|  
average of relatives 相对价格平均数 T+K):ug  
average price 平均价格 P{+T<bk|  
average propensity to consume 平均消费倾向；一般消费倾向 8j\cL'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \:ak ''  
average rate 平均率 |(L
Z9I  
average revenue 平均收入；平均收益 dg"3rs /?A  
average stock 平均库存；平均存货 J9iy  
average yearly rent 平均年租 X;c'[q  
avoidance of double taxation 避免双重课税 o/Q;f@  
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 u=7J/!H7^  
#"\gLr_:m  
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