一些有用的会计术语(也不知道发的地方对不对)A

A: \PJpy^i  
A share Ａ股；甲类股份 .qAlPe L:  
abatement of tax 减税；减扣免税额 yirQ  
ABN AMRO Bank N.V. 荷兰银行 9w:9XziT  
above-the-line expenditure 线上项目支出；经常预算支出 bj$VYS"kY  
above-the-line receipt 线上项目收入；经常预算收入 c|KN@)A  
ABSA Asia Limited 南非联合亚洲有限公司 ?4A$9H  
absolute change 绝对数值变更 z(g6$Y{  
absolute expenditure 实际开支 ~H1ZQ[  
absolute guideline figure 绝对准则数字 MR
`lF-|a|  
absolute interest 绝对权益 hF;TX.Y6  
absolute order of discharge 绝对破产解除令 49d02AU%  
absolute profit margin 绝对利润幅度 Tw0GG8(c  
absolute value 实值；绝对值 U1;<NUg  
absolutely vested interest 绝对既得权益 3Eu;_u_  
absorbed cost 已吸收成本；已分摊成本  8PXjdHR  
absorption 吸收；分摊；合并 3]cW08"c  
absorption rate 吸收率；摊配率；分摊率 OuuN~yC  
ACB Finance Limited 亚洲商业财务有限公司 o~J~-$T{  
acceptable form of reciprocity 合理的互惠条件 q88;{?T1  
acceptable rate 适当利率；适当汇率 {Ne5*HFV  
acceptance agreement 承兑协议 _(1Shm  
acceptance for honour 参加承兑 HBp$   
acceptor 承兑人；接受人；受票人 +u\kTn  
acceptor for honour 参加承兑人 8LH\a.>  
accident insurance 意外保险 SQ0?M\D7  
Accident Insurance Association of Hong Kong 香港意外保险公会 }K'gjs/N;  
accident insurance scheme 意外保险计划 |rr<4>)X  
accident year basis 意外年度基准 fs,]%g^  
accommodation 通融；贷款 jhF&   
accommodation bill 通融票据；空头票据 X5w_ }Nhe  
accommodation party 汇票代发人 PPMAj@B}V  
account balance 帐户余额；帐户结余 Wkj0z]]?  
account book 帐簿 &8xwR   
account collected in advance 预收款项 3<R8_p  
account current book 往来帐簿 lGZf_X)gA^  
account of after-acquired property 事后取得的财产报告 v-ZTl4j$  
account of defaulter 拖欠帐目 -J'0qN!  
account payable 应付帐款 yhG%@vSq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
odsLFU(  
account receivable 应收帐款 ,6AnuA  
account receivable report 应收帐款报表 U *K6FWqiB  
account statement 结单；帐单；会计财务报表 VAnP3:  
account title 帐户名称；会计科目 >Sc/E}3  
accountant's report 会计师报告 "%E<%g  
Accountant's Report Rules 会计师报告规则 KbTd`AIL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 s9aa _Th  
Accounting Arrangements 《会计安排》 u/ZV35z  
accounting basis 会计基础 M,we9];N  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q@0Zh,l  
Accounting Circular 《会计通告》 3]wV 1<K  
accounting class 会计类别 lv!8)GX|  
accounting date 记帐日期；会计结算日期 V7(-<})8  
accounting for money 款项核算 wS+ekt5  
Accounting Officer 会计主任 E -+t[W  
accounting period 会计报告期；会计期 (\$=de>?  
accounting policy 会计政策；会计方针 b9RJ>K  
accounting practice 会计惯例 oo-O>M#5  
accounting principle 会计准则 KJP}0|[  
accounting record 会计记录 a>8&B  
accounting report 会计报告 6QM$aLLP?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dng^#|X)?  
Accounting Society of China 中国会计学会 >i!y[F  
accounting statement 会计报表 CAa&,ZR  
accounting system 会计制度；会计系统 PP&9ORG  
accounting transaction 会计事项；帐务交易 f~t5[D(\Q,  
accounting treatment 会计处理 me  ,lE-  
accounting year 会计年度 $e
iW2@  
accretion 增值；添加 20Z=
_},  
accrual 应计项目；应累算数目 &qyXi[vw  
accrual basis 应计制；权责发生制 ,,=VF(@G  
accrual basis accounting 应计制会计；权责发生制会计 C/#?S=w`4  
accrue 应累算；应计 ;6}> Shs  
accrued benefit 应累算利益 0T
2^$^g  
accrued charges 应计费用 K3xt,g  
accrued cumulative preference share dividend 应累算的累积优先股股息 w:nLm,  
accrued expenses 应累算费用 {!>'# F^e  
accrued interest payable 应付利息；应计未付利息 :`B70D8ku  
accrued interest receivable 应收利息；应计未收利息 ^/ZNdwx  
accrued right 累算权益 t>}(`0  
accruing profit 应累算的利润 VOGx  
accumulated fiscal reserve 累积财政储备 z2~\ b3G  
accumulated profit 累积利润；滚存溢利 ?<efKs
 
accumulated reserve 累积储备 -Dy":/Bk  
accumulation of surplus income 累积收益盈余 WJTc/  
acquired assets 既得资产 BT^HlW<  
acquisition 收购；购置；取得 r)|6H"n#]S  
acquisition cost 购置成本 8e"M
P\0V  
acquisition expenses 购置费用 }Uue}VOA  
acquisition of 100% interest 收购全部股权 `MC5_SG 1  
acquisition of control 取得控制权 3<O=,F  
acquisition of fixed assets 购置固定资产 D%~"]WnZ\Q  
acquisition of shell “买壳” 9Yhlq$;g  
acquisition price 收购价 J b?x-%Za  
act of God 天灾 @~&1!  
acting partner 执事合伙人 b ,e"x48q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~xt]g zp{  
active partner 积极参与的合伙人 S{jm4LZ  
active trading 交投活跃 i6P'_  
actual circulation 实际流通
p735i`8  
actual cost 实际成本 ?h)T\z  
actual expenditure 实际开支；实际支出 WP5Vev9*+  
actual income 实际入息；实际收入；实际收益 e(H{C  
actual market 现货市场 >udu~  
actual price 现货价；实际价格 7G=Q9^J.H  
actual profit 实际利润 ijACfl{!:t  
actual quotation 实盘；实际价位；实际报价 &$yDnSt\  
actual year basis 按实际年度计算 N{#9gr3zi  
actuals 实货 yA~
1$sA1  
actuarial investigation 精算调查 ~A_1he~  
actuarial principle 精算原则 95mwDHbA  
actuarial report 精算师报告 ]jSRO30H3<  
Actuarial Society of Hong Kong 香港精算学会 j~Mx^ivwj  
actuarial valuation 精算师估值 *:?XbtIK u  
actuary 精算师 `_e5pW=:>  
ad referendum agreement 暂定协议；有待覆核的协定 _0o65?F  
ad valorem duty 从价税；按值征税 [L=M=;{4  
ad valorem duty system 从价税制 @k9n0Qe|F  
ad valorem fee 从价费 z:oi@q  
ad valorem tariff 从价关税 GG
%*d]  
additional allowance 额外免税额 ^G14Z5.  
additional amount for unexpired risk 未过期风险的额外款额 !.{"Ttn;s  
additional assessable profit 补加应评税利润 7QdboEa  
additional assessment 补加评税 [&sabM`Ul  
additional commitment 额外承担 Ys]cJ]  
additional commitment vote 额外承担拨款 :Q ?p^OC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &2r[4
 
additional dependent parent allowance 供养父母额外免税额 +zf`_1+)U  
additional provision 额外拨款 E&dxM{`  
additional stamp duty 附加印花税 rN'8,CV  
additional tax 补加税罚款；补加税款 M>ntldV#g%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q})&c.L  
adjudged bankrupt 被裁定破产 QYps5zcn  
adjudicated bankrupt 裁定破产人 tuJ{IF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 kTA4!654  
adjudication of bankruptcy 裁定破产；宣告破产 %wco)2  
adjudication of insolvency 裁定无力偿还债务 y#FFxSH>  
adjusted actual 经调整的实数；调整后的实数 %-<6Z9otc  
adjusted current assets 经调整的流动资产；调整后的流动资产 rP IAu[],g  
adjusted figure 经调整的数字；调整后的数额 nh? JiH {  
adjusted liabilities 经调整的负债；调整后的负债 X*M2 O%g`L  
adjusted loss 经调整的亏损；调整后的亏损 kGu{[Rh  
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 C8%MKNPd  
adjusted profit 经调整的利润；调整后的利润 ,V[|c$
 
adjusted surplus 经调整的盈余额；调整后的盈余额 ]fSpG\yU  
adjusted value 经调整的价值；调整后的价值 e_}tK1XY  
adjustment 调整；修订；理算〔保险〕 Q@[(0R1  
adjustment centre 调剂中心 U~w8yMxX  
adjustment lag 调整过程的时间差距；调整时差 KGGJ\r6  
adjustment mechanism 调整机制 oG\lejO  
adjustment of loss 亏损调整 <B!DwMk;.  
adjustment process 调整过程；调整程序 ee{K5G  
adjustment range 调整幅度 1[!7xA0j  
administered exchange rate 受管制汇率 :OV6R,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 U+[h^M$U  
administration expenses 行政费用 j>G|Xv  
administration fee 手续费；行政费 0|ekwTx.  
administration in bankruptcy 破产管理 {E.A?yej9  
administration order 遗产管理令 '4}8WYKQ  
administrator 管理人；遗产管理人 HLPY%VeD  
administrator of the estate 遗产管理人  v>s,*  
admission of debt 债项承认书 o|w w>m  
admission of proof 接纳债权证明 h:i FLSf  
advance 放贷款项；垫付款项；预支款项；预付款项 &t6:1T  
advance account 暂支帐目；预付款帐户 h-\Ov{~  
advance compensation 预付补偿金 vlFq-W!  
advance from shareholder 股东垫款 N]-skz<v  
advance pending reimbursement 预支以待日后付还 >z73uKA(  
advanced economy 先进经济体系 R&Ss ET.  
advancement 预付；预付财产 ,[<$X{9  
advances warrant 垫款令 thz[h5C?C  
advancing 贷出 m#<Jr:-  
adverse balance 逆差 Kw(S<~9-@  
adverse exchange 逆汇 izu_1X  
advertisement addressed to shareholders 在报章刊登的致股东通告 rdsZ[ii  
advice for collection 托收通知书 @sUec  
advice of drawing 提款通知书；汇票通知书 UG3}|\.u  
advice of payment 付款通知 ^].U?t.n)  
Advisory Committee [Securities and Futures Commission] D^6Q`o  
谘询委员会〔证券及期货事务监察委员会〕 Rh%@N.Z*  
Advisory Committee on Diversification 经济多元化谘询委员会 ^fE8|/]nG9  
affidavit 誓章；遗产申报誓章 IY|`$sHb  
affidavit of no receipt 述明无收款的誓章 `VF_rC[?  
affiliate 联号；联营公司；附属公司 S0ltj8t  
affiliated company 附属公司；联号；联营公司 :KqSMuKR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <sSH^J4QqX  
affordability 负担能力 7>h(M+ /  
African Development Bank [AfDB] 非洲开发银行 Ii<k<Bt,  
after-acquired property 事后取得的财产 ~V0 GRPnI  
after-hours dealing 市后交易 q2s=>J';  
after-tax profit 税后盈利；税后利润；税后溢利 YF>15{H  
agency agreement 代理协议 #kE8EhQZ  
agency expenses 代理机构的开支 #Jt1AV  
agency fee 代理费 u>=\.d<  
Agency Law 《代理法》 F$i 6
 
agent 代理人；承销人 ihekON":  
agent of company 公司代理人 +U4';[LG1C  
agent's fee 代理人费；经纪费 \-sW>LIA  
aggregate 总计；总数；总体数字 s>%.bAxc  
aggregate amount 总款额；总额 O$N;a9g  
aggregate assets and liabilities 总体资产与负债 ;.^! 7j  
aggregate at constant price 按固定价格计算的总体数字 (}s& 84!  
aggregate demand 总需求 c}s#!|E0v  
aggregate gross position 总持仓量 dH'0
2[;  
aggregate limit 总限额 ZQn>+c2%!  
aggregate of salaries tax 合计薪俸税 LW#U+bv]Dq  
aggregate performance 总体表现；总体业绩 +S'm<}"1  
aggregate supply 总体供应 8_py
fb  
aggregate surplus 总盈余 '}:(y$9.`  
aggregate total 整体总额 ].sD#~L_  
aggregate value 总值；合计价值 C-g,uARX(r  
aggregated basis 合计基准 /1_O5'5+v  
aggregated net chargeable income 合计应课税入息实额 wPq9`9 #  
aggregation 合并计算；合计；总和 .hUlI3z9  
aggregation of incomes of husband and wife 夫妇入息合并计算 pE%*r@p4&4  
aggregation of property 财产的总和 %:j`%F;R  
agio 差价；贴水 ""Oir!4  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 9W,%[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j& ykce  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 f$vU$>+[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rjj
_]1?K  
《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》 F'CJN$6Mw/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment uG/'9C6Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 MNp4=R  
agreement for a settlement 授产协议 AMASh*  
agreement for assignment 转让协议 JSID@ n<b?  
agreement for sale 售卖协议；买卖协议 *IIA"tC  
agreement for sale and purchase 买卖协议 )2#qi/  
agreement for the payment of interest 支付利息协议 &%g$Bi,G  
agreement for the repayment of money 还款协议 #XG3{MGX[  
agreement of reinsurance 再保险协议 *rB@[(/  
Agricultural Bank of China 中国农业银行 !yr4B"kz  
air passenger departure tax 飞机乘客离境税 f'*/IG  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  P1)87P  
airport tax 机场税 `P
<#kt  
alcohol duty 酒精税 IusZYB  
alienation 让与；让渡；转让 ya[f?0b0  
alimony 生活费；赡养费 *.KVrS<B1  
All Ordinaries Index [AOI] 所有普通股指数 eI-SWwmv/u  
all risks 全险；综合险 8(\J~I[^  
All Sales Record for Stock Market 《股票市场成交报告》 FA := )  
Allied Capital Resources Limited 新联财务有限公司 947;6a%$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3,2$Ny3N  
allocation letter 拨款信件 w'XN<RWA  
allocation of fund 分配款项；预留款项 j\zlp  
allocation of profit 利润分配；溢利分配 Z9|A"[b  
allocation warrant 拨款令 s0:M'wA  
allotment 分配；配股 j@Pd" Z9  
allotment notice 股份配售通知；配股通知 7GS4gSd3  
allotment of shares 股份分配
1hSV/%v_  
allowable 可获宽免；免税的 PKC0Dt;F.  
allowable business loss 可扣除的营业亏损 %nG>3.%  
allowable expenses 可扣税的支出 _+Sf+ta  
allowance 免税额；津贴；备抵；准备金 #)@#Qd  
allowance for debts 债项的免税额 e\^}PU  
allowance for depreciation by wear and tear 耗损折旧免税额 G!wb|-4<$  
allowance for funeral expenses 殡殓费的免税额 6b$C/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =vvd)og  
allowance for repairs and outgoings 修葺及支出方面的免税额 lrL:G[rt  
allowance to debtor 给债务人的津贴 Dr[;\/|#  
alteration of capital 资本更改 /W .G-|:  
alternate trustee 候补受托人 !YI<A\P  
amalgamation 合并 o!U(=:*b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UFu0{rY_  
ambit of charges 征税范围；收费范围 r=SCbv  
amended valuation 经修订的估值 9 W|'~r  
American Commodities Exchange 美国商品交易所 FP}I+Ys  
American Express Bank Limited 美国运通银行 o|q5eUh=EY  
American Stock Exchange 美国证券交易所 N%ccy?B  
amortization 摊销 d R=0K  
amount due from banks 存放银行同业的款项
qL`yaU  
amount due from banks abroad 存放海外银行同业的款项 ZI1*Cb  
amount due from holding companies 控股公司欠款 }fv7WhQ  
amount due from local banks 存放本港银行同业的款项 !uO@4]:Y  
amount due to banks 银行同业的存款 cvE)  
amount due to banks abroad 海外银行同业的存款 QgQclML1|  
amount due to holding companies 控股公司存款 u;!h   
amount due to local banks 本港银行同业的存款 D~Ef%!&  
amount due to outport banks 外埠银行同业的存款 KUK.;gG*Z  
amount for note issue 发行纸币的款额 pzoh9}b
ue  
amount of bond 担保契据的款额 ]9)iBvQlj  
amount of consideration 代价款额 #sB
L E  
amount of contribution 供款数额 0 f$96sl  
amount of indebtedness 负债款额 G 9(*F  
amount of principal of the loan 贷款本金额 JtsXMZz  
amount of rates chargeable 应征差饷数额 R4P&r=?  
amount of share capital 股本额 >
)G[ww[  
amount of sums assured 承保款额 uK`gveY  
amount of variation 变动幅度 >d
&0
a:  
amount of vote 拨款数额 D_[NzCv<-  
amount payable 应付款额 'o4`GkNh)  
amount receivable 应收款额  o0>|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :zq Un&k&  
analysis 分析 /U0Hk>$~(  
ancillary risk 附属风险 |)" y  
annual account 周年帐目；周年帐目报表；年度决算；年结 uv8kea .(  
annual accounting date 年结日期 +P Dk>PdEt  
annual allowance 每年免税额；年积金；年度津贴；年津 aXG|IN5 *m  
annual balance 年度余额 i+_=7(
e  
annual disposable income 每年可动用收入 "Da-e\yA  
annual estimates 周年预算 VzIZT{  
annual fee 年费 HY1K(T  
annual general meeting 周年大会 1]5k lJ  
annual growth rate 年增率；每年增长率 x}Lj|U$r<X  
annual long-term supplement 长期个案每年补助金 < W`gfpzO  
annual pensionable emolument 可供计算退休金的年薪 6 C O5:\  
annual report 年报 Q4L=]qc T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B$YoglEW:  
annual return 周年报表；周年申报表；每年报税表格 -mGG:#yP  
Annual Return Rules 《周年报表规则》 0l& '`  
annual review of consumer prices 每年消费物价回顾 IVZUB*wv)b  
annual roll-forward basis 逐年延展方式 @$ Nti>  
annual salary 年薪 <66%(J>  
annual statement 年度报表；年度决算表 (aC=,5
N  
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 j|`lOH8  
annuitant 年金受益人 7SH3k=x  
annuity 年金 %'_:#!9  
annuity contract 年金合约 ;%(sbA  
annuity on human life 人寿年金 HRrR"b9:  
antecedent debt 先前的债项 K3`!0(  
ante-dated cheque 倒填日期支票 l4.ql1BX@y  
anticipated expenditure 预期开支 =$^90Q,Z;  
anticipated net profit 预期纯利 TBQ68o  
anticipated revenue 预期收入 D`!BjhlW  
anti-inflation measure 反通货膨胀措施 &JKQH  
anti-inflationary stance 反通货膨胀立场 doe3V-if  
apparent deficit 表面赤字 `OgT"FdL!  
apparent financial solvency 表面偿债能力 <#57q%  
apparent partner 表面合伙人 T3<1{"&  
application for personal assessment 个人入息课税申请书 C
GlEc  
application of fund 资金应用  s!
  
application to release as liquidator and to destruct the books of accounts and documents &A.0(s  
申请免除清盘人职务及毁灭帐簿与文件 wB'!@>db  
appointed actuary 委任精算师 wIR"!C>LE  
appointed auditor 委任核数师；委任审计师  f+!J1  
appointed trustee 委任的受托人 Y?7GFkIP$  
appointer 委任人 OFmHj]I7=  
apportioned pro rata 按比例分摊 LAnC8O  
apportionment 分配；分摊 !OQ5AF$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @t1pB]O:  
apportionment formula 分摊方程式 q5hE S  
apportionment of estate duty 遗产税的分摊 mSYm18   
appraisal 估价；评估 ?Js4\X!uJ  
appreciable growth 可观增长 ~@PD\  
appreciable impact 显着影响 [7HBn  
appreciable increase 可观增长 !.q99DB  
appreciation 增值；升值 }F/w34+;  
appreciation against other currencies 相对其他货币升值 jP_s(PQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r-L& ee  
appreciation tax 增值税 L@=$0p41;  
appropriation 拨款；拨用；拨付 #Y3-P  
appropriation account 拨款帐目 b=\chCRJJ  
Appropriation Bill 拨款法案 kZ)}tA7j  
appropriation-in-aid system 补助拨款办法 WFV'^-4  
approved assets 核准资产 94dd )/a  
approved basket stock 认可一篮子证券 ,%N[FZ`|  
approved budget 核准预算 xP9h$!  
approved charitable donation 认可慈善捐款 p=A,yGDV  
approved charitable institution 认可慈善机构 u/S>*E  
approved currency 核准货币；认可货币 w xte
  
approved estimates 核准预算 |[mmEYc  
approved estimates of expenditure 核准开支预算 <%%)C>l  
approved overseas insurer 核准海外保险人 Qk>U=]U  
approved overseas trust company 核准海外信托公司 !X$19"  
approved pooled investment fund 核准汇集投资基金 Xx[,n-rA  
approved provident fund scheme 认可公积金计划 ~Js kA5h|&  
approved provision 核准拨款 ~$C<^?"b  
approved redeemable share 核准可赎回股份 Gos#=H  
approved regional stock 认可地区性证券 m%[/w wL  
approved retirement scheme 认可退休金计划 kSc~gJrne  
approved subordinated loan 核准附属贷款 x3`JC&hF,q  
arbitrage 套戥；套汇；套利 %kop
's&?C  
arbitrageur 套戥者；套汇者 Iy4%,8C]g  
arbitrary amount 临时款项 1P1h);*Z  
arrangement 措施；安排；协定 EmrkaV-?k  
arrears 欠款 -P|claO0  
arrears of pay 欠付薪酬 hDSf>X_*_G  
arrears of revenue 逾期未收税款；逾期未收的帐项 Cd=$XJ-b  
articles of association 组织章程；组织细则；组织章程细则 irq{ 21  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IvkYM`%  
ascertainment of profit 确定利润 "M-';;  
"Asia Clear" “亚洲结算系统” 9$e$L~I#u  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l4r>#n\yj  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ];6955I!  
Asian Development Fund [ADF] 亚洲发展基金 0asP,)i  
Asian dollar bond 亚洲美元债券 K$qY^oyQFw  
Asian dollar market 亚洲美元市场 3(t,x  
Asian dollar rate 亚洲美元利率 k[D,du')  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jVN06,3z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #
-f9>
S9_  
asked price 沽盘；喊价；索价；卖方报价 w:deQ:k  
assessable income 应评税入息 \<`oW>  
assessable loss 应评税亏损 XR7v
\rd  
assessable profit 应评税利润 rFzj\%xa[  
assessable value 应评税值 tN\I2wm  
assessed profit 估定利润 52Lp_
M
 
assessed value 经评估价值 {5X,xdzR  
assessment 评税；评定；估价；评税单 _4L6  
assessment number 评税编号；估价编号 5fiWo^s}  
assessment of additional tax 补加税评税
bQq/
~  
assessment of performance 业绩评估；实绩评价
Kx)PK  
Assessor 评税主任 LS9,:!$  
asset price bubbles 资产价格泡沫 %s+'"E"E  
asset-backed securities 具资产保证的证券 R6fkc^  
assets accretion 资产增值 Nj2l>[L;  
assets and liabilities 资产与负债 /t7f5mA  
assets betterment statement 资产递增表；资产改进表 .AO-S)wHR  
assets lending 实物放款；有抵押贷款 Op]*wwI*h  
assets of the company passing on the death 死者去世时转移的公司资产 n~\; +U  
assets pledged as security for liabilities 用作负债抵押的资产 uHZ4 @w:  
assets portfolio 资产投资组合
6.
KEe^[-  
assets price 资产价格 CR9wp]-Vd  
assets quality 资产质素 %PB{jo  
assets realization 资产变现 P/1YN  
assets refinancing arrangement 资产再集资安排 1|xe'w{  
assets securitization 资产证券化 B'(zhjV  
assets situated outside Hong Kong 在香港以外地方的资产 =JfwHFHd#  
assets stripping 削减资产；拆卖资产 9oGcbD4*  
assets value 资产值 sK+uwt  
assignee 承让人 9U.
Ctx:F  
assignment 转让；转让书；转让契 ~BuBma_  
assignment of interest 权益转让 2Ah
fQ%Y=  
assignment of letters patent and trade mark 专利证书及商标转让 $6*Yh-"g  
assignment of property 物业转让；物业转让书 "p;tj74O9  
assignment right 转让权 jxkQ #Y  
assignor 转让人 eCN:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 h~9P34m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9m2FH~  
associate member 附属会员 cf"&22TQ+Z  
associated body corporate 相联法人团体 E%D.a=UX,  
associated company 相联公司；联属公司 |k*bWuXgLs  
associated corporation 相联法团 &}P#<"Fo8Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vw3[(_MV3_  
公认会计师公会〔英国〕 [fT$# '6  
Association of Futures Exchange Brokers 香港期货经纪协会 JZxA:dg l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?uL-qsU  
association of underwriters 承保人组织 H.;}%id  
assumption of control 接管 Q[NoFZ V!  
assurance 担保；保险；转易；转易书 ~>9G\/u j  
assurance of interest 权益的转易 bK0(c1*a[e  
at 19XX price 按一九ＸＸ年价格计算 jR[c3EA ;  
at a discount 按赔价计算；按贴水价格计算；打折扣 &a=rJvnIO&  
at a premium 按溢价计算；按升水价格计算 8+gp"!E  
at call 通知付款；按通知 j?|V
x'  
at constant market price 按固定市价计算 [s]$&  
at constant price 按固定价格计算 `3VI9GmQ  
at cost 按成本计算 >}~[ew  
at current market price 按当时市价计算；按现时市价计算 1irSI,j%z  
at current price 按当时价格计算；按现时价格计算 >5kz#|@P  
at factor cost 按要素成本计算；按生产要素成本计算 F5cNF5  
at money-of-the-day price 按付款当日价格计算 5,^DT15a4P  
at or better 按指定或较佳价位〔买卖指令〕 G,?a8(  
at par 按面值计算；平价 8r+u!$i!H  
at sight 见票即付 !xR9I0V5  
at the close 按收市盘 p\;8?x  
at the opening 按开市盘 %RtL4"M2j  
attestation 见证；见证条款 F::Ki4{jJ  
at-the-money option 平价期权 rL"]m_FK  
attorney 受权人；受托代表人 2%R.~9HtA  
attornment 新拥有人承认书 +<p&Va#  
attributable profit 可归属利润 6AY(/N8V  
attributable share value 可归属股份价值 L7(FDv,?  
Auckland Stock Exchange 奥克兰证券交易所 \7qj hA@  
auction 拍卖 t(roj@!x_o  
auctioneer 拍卖商 +3zQ"lLD^  
audit 审计；核数 [DeDU:  
Audit Commission 审计署 Ty{ SZUJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q) aZ0 Pt  
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〕 ,|VLOY^  
audit review 帐目审查 PH8 88O  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 nZ'jjS[!  
audited account 审计帐目；经审计的帐目 Qu'#~#L`  
audited annual account 经审计的周年帐目 H#YI7l2  
audited balance sheet 经审计的资产负债表 /"A=Yf  
auditor 核数师；核数主任；审计师 ai?J
  
auditor's certificate 核数师证明书；审计师证明书 2Ul8<${c{  
auditor's report 核数师报告；审计师报告 EHf,VIC8  
Aussie bond 澳元债券 V~/@KU8cH  
austerity budget 紧缩预算 ~:Z|\a58j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NV/paoyx:*  
Australia All Ordinaries Index 澳洲所有普通股票指数 iOv>g-t:  
Australian Dollar [AUD] 澳元 =e#h;x2  
Australian Options Market 澳大利亚期权市场 n]4Elrxx  
Australian Securities Commission 澳洲证券事务监察委员会 (#>X*~6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FywX  
Australian Stock Exchange 澳大利亚证券交易所 O-p`9(_m  
Austrian Schilling [ATS] 奥地利先令 DN=W2MEfc  
authentication 认证；鉴证 =kwz3Wv  
authority to purchase 委托购买证；委购书 l(Hz9  
authorization 认可；核准；授权；授权书 H"w;~;h  
authorization by direction 指示授权 ;Qt/(/  
authorization by instruction 指令授权 ](s5;ta   
authorization by warrant 令状授权 .K4)#oC  
authorization of unit trust 单位信托的认可 v+g:0 C5 (  
authorized agent 指定代理人 x(EwHg>;  
authorized capital 法定资本 mpk+]n@  
authorized clerk 出市员 LD?\gK"  
authorized dealer 认可交易商 AHuIA{AdUR  
authorized financial institution 认可财务机构 [+b8 !'|&  
authorized fund 认可基金 #0h}{y E  
authorized fund house 获授权的基金公司；认可基金公司 a)r["*bTx  
authorized institution 认可机构 hTEb?1CXU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [6g$;SicT  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4Lk<5Ho  
authorized insurer 获授权保险人；获认可承保人 Dl0{pGK~  
authorized investment 特准投资项目 Z~94<*LEp  
authorized person 获授权人 fNx!'{o"  
authorized representative 获授权代表 ;?iu@h  
authorized share capital 法定股本 @ls/3`E/5E  
automated quotation system 自动报价系统 fATVAv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @?]>4+Oa0  
自动交易系统〔香港期货交易所有限公司〕 1@LUxU#Uu$  
automatic adjustment mechanism 自动调整机制 J"E _i]  
automatic adjustment system 自动调整系统 ^.@%n1I"5y  
Automatic Clearing House 自动票据交换所 MRo_A
n+  
automatic exchange rates accumulation system 自动化汇率累集系统 ~cO
iv  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vdUKIP =|_  
automatic teller machine [ATM] 自动柜员机 .UX4p =  
autopay 自动转帐 kUGFg{"  
available assets 可用资产 GL9'dL|  
available fiscal reserve 现存财政储备 R%2.
N!8v  
available profit 可用利润 7;TMxO=bra  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 WY@g=W>+  
average 平均；平均数；海损 YSPUQ  
average basic salary 平均基本薪金 uUq= L  
average consumer expenditure 平均消费开支；一般消费开支 l-c:'n  
average cost 平均成本 {)b  
average cost of land production 增辟土地平均成本 #d[Nm+~ko  
average daily turnover 平均每日成交额 & uwOyb  
average daily wage rate 平均每日工资率 VR"le&'z"  
average expenditure pattern 平均开支模式 \X(*JNQ  
average growth rate 平均增长率 SzeY?04zj:  
average net fixed assets 固定资产平均净值 T?A3f]U  
average of relatives 相对价格平均数 aYk: CYQ  
average price 平均价格 &|'yqzS3  
average propensity to consume 平均消费倾向；一般消费倾向 Mby4(M+&n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 uR2|>m  
average rate 平均率 ^uw]/H3?L  
average revenue 平均收入；平均收益 eG2'W  
average stock 平均库存；平均存货 s"$K2k;J  
average yearly rent 平均年租 8"d??3ZXJ  
avoidance of double taxation 避免双重课税 kQ&Q_FSO  
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 lJfk4 -;M  
P =Q+VIP&  
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