一些有用的会计术语(也不知道发的地方对不对)A

A: \H<gKZquR  
A share Ａ股；甲类股份 :QKxpHi  
abatement of tax 减税；减扣免税额 ^n8ioL\*i  
ABN AMRO Bank N.V. 荷兰银行 AI KLJvte  
above-the-line expenditure 线上项目支出；经常预算支出 -& Qm"-?:  
above-the-line receipt 线上项目收入；经常预算收入 MJ5Ymt a  
ABSA Asia Limited 南非联合亚洲有限公司 FY;\1bt<<  
absolute change 绝对数值变更 =5:L#` .  
absolute expenditure 实际开支 z4t.-9(C  
absolute guideline figure 绝对准则数字 7AwV4r*:  
absolute interest 绝对权益 |-Rg].  
absolute order of discharge 绝对破产解除令 =$bJ`GpJ  
absolute profit margin 绝对利润幅度 fP 1V1ao  
absolute value 实值；绝对值 PJd7t%m;  
absolutely vested interest 绝对既得权益 Pdgn9  
absorbed cost 已吸收成本；已分摊成本 3a9%djGq  
absorption 吸收；分摊；合并 ]vj.s/F~  
absorption rate 吸收率；摊配率；分摊率 758`lfz=_  
ACB Finance Limited 亚洲商业财务有限公司 nW)-bAV<  
acceptable form of reciprocity 合理的互惠条件 U-RR>j  
acceptable rate 适当利率；适当汇率 EQQ/E!N8l  
acceptance agreement 承兑协议 b"D? @dGB,  
acceptance for honour 参加承兑 ^RL#(O  
acceptor 承兑人；接受人；受票人 nc<wDE6  
acceptor for honour 参加承兑人 5x$/.U  
accident insurance 意外保险 }f rij1/G  
Accident Insurance Association of Hong Kong 香港意外保险公会 LDg"s0n#  
accident insurance scheme 意外保险计划 gu
t[q  
accident year basis 意外年度基准 DI9hy/T(  
accommodation 通融；贷款 <
//82j+px  
accommodation bill 通融票据；空头票据 eKRslMa  
accommodation party 汇票代发人 ;8F|Q<`pV  
account balance 帐户余额；帐户结余 /zt9;^e  
account book 帐簿 \9;SOAv  
account collected in advance 预收款项 vjo@aY.x  
account current book 往来帐簿 ?yAp&Ad  
account of after-acquired property 事后取得的财产报告 +65OR'd  
account of defaulter 拖欠帐目 )1CYs4lp  
account payable 应付帐款 nsT]Yxo%M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6yDj1PI  
account receivable 应收帐款 g%C!)UbT  
account receivable report 应收帐款报表 K4T#8K]aZF  
account statement 结单；帐单；会计财务报表 $}&r.=J".  
account title 帐户名称；会计科目 |W't-}yf  
accountant's report 会计师报告 }iGpuoXT`  
Accountant's Report Rules 会计师报告规则 @|I:A  
accounting and auditing procedure 会计与审计程序；会计与核数程序 R$>]7-N}  
Accounting Arrangements 《会计安排》 @ P:b\WCI  
accounting basis 会计基础 0[A4k:  
accounting by Official Receiver 破产管理署署长呈交的帐目 {;:QY1QT  
Accounting Circular 《会计通告》 48}L!m @  
accounting class 会计类别 Lj]I7ICNh  
accounting date 记帐日期；会计结算日期 .&z/p3 1  
accounting for money 款项核算 4)]w"z0Pc  
Accounting Officer 会计主任 T >pz/7gb  
accounting period 会计报告期；会计期 (I<]@7>  
accounting policy 会计政策；会计方针 f/1soGA  
accounting practice 会计惯例 woSO4e/  
accounting principle 会计准则 v %?y5w  
accounting record 会计记录 ,/m@<NyK  
accounting report 会计报告 4}i2j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SW94(4qo  
Accounting Society of China 中国会计学会 LwPZRE#  
accounting statement 会计报表 fj 14'T  
accounting system 会计制度；会计系统 bIvF5d>9#K  
accounting transaction 会计事项；帐务交易 >Q(+H-w  
accounting treatment 会计处理 :eK(9o  
accounting year 会计年度 l ~bjNhk  
accretion 增值；添加 Z)JJ-V!  
accrual 应计项目；应累算数目 |AosZeO_  
accrual basis 应计制；权责发生制 ~Onj|w7  
accrual basis accounting 应计制会计；权责发生制会计 N3M:|D  
accrue 应累算；应计 N+)gYb6h  
accrued benefit 应累算利益 ;N+ v x  
accrued charges 应计费用 {J aulg  
accrued cumulative preference share dividend 应累算的累积优先股股息 /5x~3~  
accrued expenses 应累算费用 Vki'pAN  
accrued interest payable 应付利息；应计未付利息 5,Q3#f~!  
accrued interest receivable 应收利息；应计未收利息 <V
> [H7  
accrued right 累算权益 1/ZvcdYB  
accruing profit 应累算的利润 /KL;%:7  
accumulated fiscal reserve 累积财政储备 KBUClx?  
accumulated profit 累积利润；滚存溢利 d]3c44kkK{  
accumulated reserve 累积储备 Yg @&@S]  
accumulation of surplus income 累积收益盈余 6}V)\"u&  
acquired assets 既得资产 4=;.<  
acquisition 收购；购置；取得 XwZ~pY ~  
acquisition cost 购置成本 Z`FEB0$  
acquisition expenses 购置费用 ' 91-\en0  
acquisition of 100% interest 收购全部股权 \BRxdK'  
acquisition of control 取得控制权 UxGr+q  
acquisition of fixed assets 购置固定资产 K;n2mXYGM  
acquisition of shell “买壳” D]n"`< Ho  
acquisition price 收购价 =)h<" 2  
act of God 天灾 p3m!Iota  
acting partner 执事合伙人 mbf'xG
O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1q?b?.  
active partner 积极参与的合伙人 PpxLMe]  
active trading 交投活跃 qVHXZdGL  
actual circulation 实际流通 -K"" 4SC2  
actual cost 实际成本 }Q }&3m~g  
actual expenditure 实际开支；实际支出 0XkLWl|k  
actual income 实际入息；实际收入；实际收益 *\-R
&8  
actual market 现货市场 asT/hsSNS  
actual price 现货价；实际价格 {2A| F{7>  
actual profit 实际利润 zRO-oOJ  
actual quotation 实盘；实际价位；实际报价 \(4"kY_=  
actual year basis 按实际年度计算 Dw%V.J/&o  
actuals 实货 \2UtT@3|C  
actuarial investigation 精算调查 :Dh\  
actuarial principle 精算原则 j{U
#g8  
actuarial report 精算师报告 :,<G6"i  
Actuarial Society of Hong Kong 香港精算学会 ^#6"d+lp  
actuarial valuation 精算师估值 &Zxo\[lP  
actuary 精算师 |b BA0.yS  
ad referendum agreement 暂定协议；有待覆核的协定 J|O=w(  
ad valorem duty 从价税；按值征税 -\6";_Y  
ad valorem duty system 从价税制  |UudP?E  
ad valorem fee 从价费 O#}d!}SIp  
ad valorem tariff 从价关税 [N35.O6P6u  
additional allowance 额外免税额 5s
5GBJ?  
additional amount for unexpired risk 未过期风险的额外款额 gI~4A,  
additional assessable profit 补加应评税利润 AQUl:0!  
additional assessment 补加评税 \n&l  
additional commitment 额外承担 wgN)*dpuI
 
additional commitment vote 额外承担拨款 P#8+GN+bF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BzVF!<!  
additional dependent parent allowance 供养父母额外免税额 4R c_C0O  
additional provision 额外拨款 3?}\Hw  
additional stamp duty 附加印花税 ?g~w6|U(r  
additional tax 补加税罚款；补加税款 UQ7E7yY#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FnZMW, P  
adjudged bankrupt 被裁定破产 %OV)
O-  
adjudicated bankrupt 裁定破产人 &Zzd6[G+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +vDEDOS1  
adjudication of bankruptcy 裁定破产；宣告破产 N7wKaezE  
adjudication of insolvency 裁定无力偿还债务 d
y}O6  
adjusted actual 经调整的实数；调整后的实数 QbN7sg~~  
adjusted current assets 经调整的流动资产；调整后的流动资产 0mb|JoE(  
adjusted figure 经调整的数字；调整后的数额 _`oP*g =  
adjusted liabilities 经调整的负债；调整后的负债 rXIFC
t8J  
adjusted loss 经调整的亏损；调整后的亏损 k=nN#SMn  
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
*y}<7R  
adjusted profit 经调整的利润；调整后的利润 $] gwaJ:  
adjusted surplus 经调整的盈余额；调整后的盈余额 3d1$
w  
adjusted value 经调整的价值；调整后的价值 @4O;dFOQ)  
adjustment 调整；修订；理算〔保险〕 ZaNZUVBh  
adjustment centre 调剂中心 !R b  
adjustment lag 调整过程的时间差距；调整时差 ~x(1g;!^  
adjustment mechanism 调整机制 p aQ"[w  
adjustment of loss 亏损调整 b}f#[* Z  
adjustment process 调整过程；调整程序 We8n20wf<  
adjustment range 调整幅度 @W_=Z0]  
administered exchange rate 受管制汇率 /'[m6zm]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |vGb,&3  
administration expenses 行政费用 (Yv)%2  
administration fee 手续费；行政费 "X[sW%# F  
administration in bankruptcy 破产管理 tx+KxOt9Y  
administration order 遗产管理令 A^%li^qz  
administrator 管理人；遗产管理人 4lb(qKea  
administrator of the estate 遗产管理人 <n+]\a97*  
admission of debt 债项承认书 x5X;^.1Fr  
admission of proof 接纳债权证明 >qqI6@h]c  
advance 放贷款项；垫付款项；预支款项；预付款项 Juhi#&`T  
advance account 暂支帐目；预付款帐户 #1-2)ZO.  
advance compensation 预付补偿金 _EusY3q  
advance from shareholder 股东垫款 w!5@PJ)~U  
advance pending reimbursement 预支以待日后付还 D*nNu]|j  
advanced economy 先进经济体系 lI)RaiMr=  
advancement 预付；预付财产 Q#h*C ZT  
advances warrant 垫款令 zXEu3h  
advancing 贷出 MF41q%9p  
adverse balance 逆差 y8HwyU>  
adverse exchange 逆汇 K3;lst>4  
advertisement addressed to shareholders 在报章刊登的致股东通告 rUz-\H(-  
advice for collection 托收通知书 QE#Ar8tU  
advice of drawing 提款通知书；汇票通知书 G $F3dx.I  
advice of payment 付款通知 San=E@3}v!  
Advisory Committee [Securities and Futures Commission] #A:+|{H"  
谘询委员会〔证券及期货事务监察委员会〕 ]N& Y25oT5  
Advisory Committee on Diversification 经济多元化谘询委员会 #GlQwk3  
affidavit 誓章；遗产申报誓章 e@`"V,i  
affidavit of no receipt 述明无收款的誓章 US.7:S-r"  
affiliate 联号；联营公司；附属公司 0afDqvrC6  
affiliated company 附属公司；联号；联营公司 z_ 01*O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 CyWMr/'  
affordability 负担能力 #s}cK  
African Development Bank [AfDB] 非洲开发银行 {hNvCk  
after-acquired property 事后取得的财产 (C&Lpt_  
after-hours dealing 市后交易 6m\MYay  
after-tax profit 税后盈利；税后利润；税后溢利 QAk.~ob  
agency agreement 代理协议 wnPg).  
agency expenses 代理机构的开支 1KI,/H"SY  
agency fee 代理费 ~{xm(p  
Agency Law 《代理法》 Dp8`O4YC  
agent 代理人；承销人 p'fD:M:  
agent of company 公司代理人 J% b`*?A  
agent's fee 代理人费；经纪费 d%EUr9~?  
aggregate 总计；总数；总体数字 ,$,c<M  
aggregate amount 总款额；总额 82>90e(CH]  
aggregate assets and liabilities 总体资产与负债 fPA5]a9  
aggregate at constant price 按固定价格计算的总体数字 C&1()U  
aggregate demand 总需求 %x]8^vze  
aggregate gross position 总持仓量 Twi7g3}/jB  
aggregate limit 总限额 r](%9Y  
aggregate of salaries tax 合计薪俸税 =dp(+7Va  
aggregate performance 总体表现；总体业绩 L3@upb  
aggregate supply 总体供应 %77X/%.Y  
aggregate surplus 总盈余 z2 m(<zb  
aggregate total 整体总额 I\8F.J1_  
aggregate value 总值；合计价值 Jfe<$-$$7  
aggregated basis 合计基准 Ed>Dhy6\r  
aggregated net chargeable income 合计应课税入息实额 lG>,&(  
aggregation 合并计算；合计；总和 !#[=,'Y  
aggregation of incomes of husband and wife 夫妇入息合并计算 'LyEdlC]  
aggregation of property 财产的总和 tx9;8K3  
agio 差价；贴水 X9S`#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》 7C::%OF~7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G%q^8#  
《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》 BPwn!ii|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wJr5[p*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》 nRSiW*;R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kLfk2A;'i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tW8&:L,m  
agreement for a settlement 授产协议 *?o`90HHP[  
agreement for assignment 转让协议 L
T2UY*  
agreement for sale 售卖协议；买卖协议 FD*)@4<o  
agreement for sale and purchase 买卖协议 [e6zCN^t  
agreement for the payment of interest 支付利息协议 oLh2:c  
agreement for the repayment of money 还款协议 _[:>!ekx  
agreement of reinsurance 再保险协议 li +MnLt  
Agricultural Bank of China 中国农业银行 -"9&YkN  
air passenger departure tax 飞机乘客离境税 :MFF*1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vTk\6o q  
airport tax 机场税 {~y,.[Ga  
alcohol duty 酒精税 %RS~>pK1  
alienation 让与；让渡；转让 <|kS`y  
alimony 生活费；赡养费 P2t{il
 
All Ordinaries Index [AOI] 所有普通股指数 bgNN0,+8  
all risks 全险；综合险 |({ M8!BS  
All Sales Record for Stock Market 《股票市场成交报告》 \8}!aTC  
Allied Capital Resources Limited 新联财务有限公司 &%\H170S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~B2,edkM  
allocation letter 拨款信件 ~TvKMW6/#  
allocation of fund 分配款项；预留款项 "rJJ~[Y  
allocation of profit 利润分配；溢利分配 x&4gy%b  
allocation warrant 拨款令 O'L9 s>B  
allotment 分配；配股 (]}52%~  
allotment notice 股份配售通知；配股通知 v|K'M,E  
allotment of shares 股份分配 ?\.DG`Zxc  
allowable 可获宽免；免税的 D00v"yp%%  
allowable business loss 可扣除的营业亏损 S5(VdMd"^  
allowable expenses 可扣税的支出 iKVJ
c=C  
allowance 免税额；津贴；备抵；准备金 t~0!K;nn  
allowance for debts 债项的免税额 n]Z() "D  
allowance for depreciation by wear and tear 耗损折旧免税额 !^FR a{b  
allowance for funeral expenses 殡殓费的免税额 (=eJceE!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~5@bWJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 wa f)S=  
allowance to debtor 给债务人的津贴 ":meys6t#  
alteration of capital 资本更改 mFa%d8Y  
alternate trustee 候补受托人 \kS:u}Ip!  
amalgamation 合并 iS@+qWo1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sPxDo?1x-  
ambit of charges 征税范围；收费范围 U{[ g"_+~  
amended valuation 经修订的估值 ^OZ*Le  
American Commodities Exchange 美国商品交易所 E8LZ% N#  
American Express Bank Limited 美国运通银行 >
bUxb-8  
American Stock Exchange 美国证券交易所 l =X6m(  
amortization 摊销 Kwmtt  
amount due from banks 存放银行同业的款项 F39H@%R  
amount due from banks abroad 存放海外银行同业的款项 921m'WE  
amount due from holding companies 控股公司欠款 M}Obvl  
amount due from local banks 存放本港银行同业的款项 O+w82!<:  
amount due to banks 银行同业的存款 xJ(}?0h-X  
amount due to banks abroad 海外银行同业的存款 n8RE  
amount due to holding companies 控股公司存款 ENhKuX  
amount due to local banks 本港银行同业的存款 z^z,_?q;  
amount due to outport banks 外埠银行同业的存款 0Uf.aP  
amount for note issue 发行纸币的款额 (/;<K$u*h  
amount of bond 担保契据的款额 B(t`$mC  
amount of consideration 代价款额 AC}[Qp!  
amount of contribution 供款数额 N, SbJ Z  
amount of indebtedness 负债款额 M8y:FDX  
amount of principal of the loan 贷款本金额 7ZR0cJw;  
amount of rates chargeable 应征差饷数额 P~^VLnw  
amount of share capital 股本额
Iss)7I  
amount of sums assured 承保款额 e{6I-5`|,#  
amount of variation 变动幅度 ygo4.  
amount of vote 拨款数额 A}l+BIt  
amount payable 应付款额 |1/UC"f  
amount receivable 应收款额 ;%`oS.69  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5fjL  
analysis 分析 98ot{+/LK  
ancillary risk 附属风险 $sS;#r0  
annual account 周年帐目；周年帐目报表；年度决算；年结 sL",Ho  
annual accounting date 年结日期 1{Kv  
annual allowance 每年免税额；年积金；年度津贴；年津 ODFCA. t  
annual balance 年度余额 5==hyIy  
annual disposable income 每年可动用收入 DV!10NqUr  
annual estimates 周年预算 @lhjO>@#I  
annual fee 年费 6cVJu%<V  
annual general meeting 周年大会 #e*jP&1S  
annual growth rate 年增率；每年增长率 \NF5)]:  
annual long-term supplement 长期个案每年补助金 b sM]5^  
annual pensionable emolument 可供计算退休金的年薪 m#Dae\w&  
annual report 年报 /BQB7v
L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #O,;3S
 
annual return 周年报表；周年申报表；每年报税表格 Y=$PsDh!  
Annual Return Rules 《周年报表规则》 )C&'5z  
annual review of consumer prices 每年消费物价回顾 <_ruVy0]  
annual roll-forward basis 逐年延展方式 {^*K@c  
annual salary 年薪 j0uu*)Rk  
annual statement 年度报表；年度决算表 CBKLct>  
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 );!IGcgF  
annuitant 年金受益人
<.knM  
annuity 年金 8_=MP[(H  
annuity contract 年金合约 4T??8J-J  
annuity on human life 人寿年金 LM2S%._cj;  
antecedent debt 先前的债项 `P *wz<
 
ante-dated cheque 倒填日期支票 es!>u{8)  
anticipated expenditure 预期开支 X6-;vnlKN  
anticipated net profit 预期纯利 ANuO(
^  
anticipated revenue 预期收入 76eF6N+%}t  
anti-inflation measure 反通货膨胀措施 TJ_pMU  
anti-inflationary stance 反通货膨胀立场 qx f8f  
apparent deficit 表面赤字 VXP@)\!  
apparent financial solvency 表面偿债能力 c_Lcsn  
apparent partner 表面合伙人 !e?2 x@J  
application for personal assessment 个人入息课税申请书 ]y\Wc0q  
application of fund 资金应用 khQ@DwO*\=  
application to release as liquidator and to destruct the books of accounts and documents h]>7Dl]  
申请免除清盘人职务及毁灭帐簿与文件 Rc2JgV  
appointed actuary 委任精算师 *o}7&Hw#9f  
appointed auditor 委任核数师；委任审计师 r~YxtBZH+  
appointed trustee 委任的受托人 p?V@P6h  
appointer 委任人 W!o|0u!D  
apportioned pro rata 按比例分摊 3k# h
!Z  
apportionment 分配；分摊 qq'%9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8s9ZY4_  
apportionment formula 分摊方程式 'B9q&k%<  
apportionment of estate duty 遗产税的分摊 nw,XA0M3  
appraisal 估价；评估 P<C=9@`!  
appreciable growth 可观增长 1a79]-j  
appreciable impact 显着影响 Y{I,ipU.  
appreciable increase 可观增长 1)t*l
;.  
appreciation 增值；升值 B*OBXN>'P  
appreciation against other currencies 相对其他货币升值 wO&
+Bb\=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F S!D  
appreciation tax 增值税 *nx$r[Mqj  
appropriation 拨款；拨用；拨付 V{C{y5  
appropriation account 拨款帐目 g@|2z
  
Appropriation Bill 拨款法案 3,^.  
appropriation-in-aid system 补助拨款办法 KXT9Wt=  
approved assets 核准资产 -LU%z'  
approved basket stock 认可一篮子证券 C17$qdV/  
approved budget 核准预算 4vJg"*?  
approved charitable donation 认可慈善捐款 C+%6N@  
approved charitable institution 认可慈善机构 PrhGp _5  
approved currency 核准货币；认可货币 {NUI8AL46A  
approved estimates 核准预算 ksy]t|  
approved estimates of expenditure 核准开支预算 5kLz8n^z@@  
approved overseas insurer 核准海外保险人 JXQh$hs  
approved overseas trust company 核准海外信托公司 T!X`"rI  
approved pooled investment fund 核准汇集投资基金 +!cibTQTT  
approved provident fund scheme 认可公积金计划 1b,MJ~g$  
approved provision 核准拨款 w&x$RP  
approved redeemable share 核准可赎回股份 NC
ivh&HR  
approved regional stock 认可地区性证券 dZ|x `bIgs  
approved retirement scheme 认可退休金计划 fk2p}  
approved subordinated loan 核准附属贷款 3YD.Fjz$  
arbitrage 套戥；套汇；套利 j1O_Az|3  
arbitrageur 套戥者；套汇者 "0aJE1)p:  
arbitrary amount 临时款项 oH;9s-Be  
arrangement 措施；安排；协定 5pH6]$  
arrears 欠款 vLIaTr gz  
arrears of pay 欠付薪酬 9>r@wK'Pn  
arrears of revenue 逾期未收税款；逾期未收的帐项 SNc$!  
articles of association 组织章程；组织细则；组织章程细则 |+Cd2[hN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )1gOO{T]h?  
ascertainment of profit 确定利润 }v6@yU  
"Asia Clear" “亚洲结算系统” R1~wzy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,}/6Za  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )x3p7t)#  
Asian Development Fund [ADF] 亚洲发展基金 W!V-m  
Asian dollar bond 亚洲美元债券 ]([^(&2  
Asian dollar market 亚洲美元市场 c0Yc~&RF  
Asian dollar rate 亚洲美元利率 \:Q)X$6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 vg8Yc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rGlnu.mK^  
asked price 沽盘；喊价；索价；卖方报价 n;LjKE  
assessable income 应评税入息 GL,( N|  
assessable loss 应评税亏损 e=`=7H4P  
assessable profit 应评税利润
IL{tm0$r  
assessable value 应评税值 +-NH 4vUg  
assessed profit 估定利润 Hm'aD2k  
assessed value 经评估价值 +!mEP>  
assessment 评税；评定；估价；评税单 uj@d {AQ  
assessment number 评税编号；估价编号 K(#O@Wmjq  
assessment of additional tax 补加税评税 8'M:uI  
assessment of performance 业绩评估；实绩评价 {a0yHy$H  
Assessor 评税主任 I
Xpn(vX  
asset price bubbles 资产价格泡沫 Zp/$:ny  
asset-backed securities 具资产保证的证券 3z% W5[E)  
assets accretion 资产增值 `(M0I!t  
assets and liabilities 资产与负债 0i(c XB  
assets betterment statement 资产递增表；资产改进表 Sq]QRI/  
assets lending 实物放款；有抵押贷款 -tA_"q'^  
assets of the company passing on the death 死者去世时转移的公司资产 Mc{-2  
assets pledged as security for liabilities 用作负债抵押的资产 z) x.6  
assets portfolio 资产投资组合 XD Q<28^  
assets price 资产价格 dP?QPk
y{9  
assets quality 资产质素 ]GBlads  
assets realization 资产变现 W<:x4gBa  
assets refinancing arrangement 资产再集资安排 <"yL(s^u"  
assets securitization 资产证券化 @H$Sv   
assets situated outside Hong Kong 在香港以外地方的资产 o~M=o:^nH  
assets stripping 削减资产；拆卖资产 ajW2HH*9}A  
assets value 资产值 ?5;N=\GQ  
assignee 承让人 RZ|M;c  
assignment 转让；转让书；转让契 C!U$<_I\2  
assignment of interest 权益转让 6+4SMf3  
assignment of letters patent and trade mark 专利证书及商标转让 3_"tds <L  
assignment of property 物业转让；物业转让书 o,RiAtdk  
assignment right 转让权 w+$~ds  
assignor 转让人 4UHviuOo8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 B.:1fT7lI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 mrBK{@n  
associate member 附属会员 )Em`kle  
associated body corporate 相联法人团体 o4jh n[Fx  
associated company 相联公司；联属公司 5?m4B:W  
associated corporation 相联法团 pKU(4&BxX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] x@3cZd0j#  
公认会计师公会〔英国〕 EiVVVmm!  
Association of Futures Exchange Brokers 香港期货经纪协会 _'l"Dk  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ol;DJV
 
association of underwriters 承保人组织 (4|R}jv  
assumption of control 接管 VaA.J  
assurance 担保；保险；转易；转易书 3vdFO: j  
assurance of interest 权益的转易 4v`G/w  
at 19XX price 按一九ＸＸ年价格计算 CSY-{  
at a discount 按赔价计算；按贴水价格计算；打折扣 R6TT1Ka3c  
at a premium 按溢价计算；按升水价格计算 qWJHb Dd  
at call 通知付款；按通知 V''fmWo7  
at constant market price 按固定市价计算 |g'ceG-  
at constant price 按固定价格计算 3H|drj:KV  
at cost 按成本计算 ,(&Fb~r]  
at current market price 按当时市价计算；按现时市价计算 BjGfUQ  
at current price 按当时价格计算；按现时价格计算 q:=jv6T#  
at factor cost 按要素成本计算；按生产要素成本计算 Dus!Ki~8(t  
at money-of-the-day price 按付款当日价格计算 ^SK!?M  
at or better 按指定或较佳价位〔买卖指令〕 *c 9S.  
at par 按面值计算；平价 /vC!__K9:  
at sight 见票即付 }X. Fm'`  
at the close 按收市盘 Tn9Fg7<  
at the opening 按开市盘 !E|m'_x*  
attestation 见证；见证条款 bu-6}T+  
at-the-money option 平价期权 *5{1.7  
attorney 受权人；受托代表人 ~n!&~  
attornment 新拥有人承认书 1Vc~Sa  
attributable profit 可归属利润 _mJhY0Oc  
attributable share value 可归属股份价值 6s'n r7'0  
Auckland Stock Exchange 奥克兰证券交易所 YRMe<upo  
auction 拍卖 jib pZ)  
auctioneer 拍卖商 DP;:%L}  
audit 审计；核数 j+e~ tCcN/  
Audit Commission 审计署 t+K1ArQc  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :^U>n{
 
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〕 ;NE4G;px4<  
audit review 帐目审查 Z}{]/=h  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Xppv  
audited account 审计帐目；经审计的帐目 Uf MQ?(,  
audited annual account 经审计的周年帐目 qoZ)"M  
audited balance sheet 经审计的资产负债表 ?J-
\}X  
auditor 核数师；核数主任；审计师 yL),G*[p\}  
auditor's certificate 核数师证明书；审计师证明书 >TiEYMW  
auditor's report 核数师报告；审计师报告 /8!n7a7  
Aussie bond 澳元债券 /;{L~f=et)  
austerity budget 紧缩预算 jT!?lqr(Rb  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %hlgLM  
Australia All Ordinaries Index 澳洲所有普通股票指数 sVGQSJJ5  
Australian Dollar [AUD] 澳元 yFS{8yrRUU  
Australian Options Market 澳大利亚期权市场 }Q@~_3,UJ  
Australian Securities Commission 澳洲证券事务监察委员会 "n)AlAV@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =:!>0~  
Australian Stock Exchange 澳大利亚证券交易所 __zHe-.m  
Austrian Schilling [ATS] 奥地利先令 9C=*>I27?  
authentication 认证；鉴证 IZ\fvYp  
authority to purchase 委托购买证；委购书 *}T|T%L4)  
authorization 认可；核准；授权；授权书 5SZa,+]  
authorization by direction 指示授权 |5ge4,}0  
authorization by instruction 指令授权 3rd8mh&l  
authorization by warrant 令状授权 W;l0GxOxQ  
authorization of unit trust 单位信托的认可 qHtIjtt[q  
authorized agent 指定代理人 Z}t^i^u  
authorized capital 法定资本 0Lb{HLT  
authorized clerk 出市员 @WJ\W`P  
authorized dealer 认可交易商 C|2|OTtQ  
authorized financial institution 认可财务机构 &,=FPlTC=  
authorized fund 认可基金 e6bh,BwgQq  
authorized fund house 获授权的基金公司；认可基金公司 BoST?"&}'  
authorized institution 认可机构 W-gu*iZ6&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z`86YYGK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 TI\xCIH  
authorized insurer 获授权保险人；获认可承保人 ?>iU
z.];t  
authorized investment 特准投资项目 /h{Rf,H  
authorized person 获授权人 wOCAGEg  
authorized representative 获授权代表 gFrNk Uqp  
authorized share capital 法定股本 z+{+Q9j  
automated quotation system 自动报价系统 }/h&`0z`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] t72rCq QC  
自动交易系统〔香港期货交易所有限公司〕 8e^uKYR<  
automatic adjustment mechanism 自动调整机制 k<MQ  
automatic adjustment system 自动调整系统 7S^G]g!x  
Automatic Clearing House 自动票据交换所 8qaU[u&$  
automatic exchange rates accumulation system 自动化汇率累集系统 g<,0kl2'S  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H5&._  
automatic teller machine [ATM] 自动柜员机 co1aG,>"q  
autopay 自动转帐 rZcSG(d`53  
available assets 可用资产 tbiM>qxB  
available fiscal reserve 现存财政储备 mQR9Pn}H  
available profit 可用利润 }S3 oX$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F#M(#!)Y"  
average 平均；平均数；海损 RgL>0s  
average basic salary 平均基本薪金 + d
3  
average consumer expenditure 平均消费开支；一般消费开支 pT3icy!A=  
average cost 平均成本 $45.*>,  
average cost of land production 增辟土地平均成本 V0#Ocq,  
average daily turnover 平均每日成交额 (>f`>6 V  
average daily wage rate 平均每日工资率 eG8l^[  
average expenditure pattern 平均开支模式 U djYRf
k  
average growth rate 平均增长率 ("r:L<xe&  
average net fixed assets 固定资产平均净值 Ir5|H|b<  
average of relatives 相对价格平均数 Jj\lF*B  
average price 平均价格 q mv0LU  
average propensity to consume 平均消费倾向；一般消费倾向 $COjC!M  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \v5;t9uBZ  
average rate 平均率 c#"t.j<E}  
average revenue 平均收入；平均收益 zH6@v+gb  
average stock 平均库存；平均存货 2%6 >)|  
average yearly rent 平均年租 {7c'%e  
avoidance of double taxation 避免双重课税 #^Pab^Y3r-  
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_9J~3  
\q4r/SbgW  
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