一些有用的会计术语(也不知道发的地方对不对)A

A: cb /Q<i  
A share Ａ股；甲类股份 q7Hf7^a  
abatement of tax 减税；减扣免税额 dgpE3 37Lt  
ABN AMRO Bank N.V. 荷兰银行 }w$2,r gA  
above-the-line expenditure 线上项目支出；经常预算支出 aYaEy(m  
above-the-line receipt 线上项目收入；经常预算收入 Gy/w #4xj  
ABSA Asia Limited 南非联合亚洲有限公司 jhm3:;Z  
absolute change 绝对数值变更 Qfn:5B]tI  
absolute expenditure 实际开支 &TH
tQ1D  
absolute guideline figure 绝对准则数字 9!_,A d;3  
absolute interest 绝对权益 Nu"v .]Y2  
absolute order of discharge 绝对破产解除令 ^+P.f[  
absolute profit margin 绝对利润幅度 |!PL"]?  
absolute value 实值；绝对值 U4!KO;Jc  
absolutely vested interest 绝对既得权益 zo
?RFn  
absorbed cost 已吸收成本；已分摊成本 NuQ!huh  
absorption 吸收；分摊；合并 #"UO`
2~`l  
absorption rate 吸收率；摊配率；分摊率 d0 )725Ia  
ACB Finance Limited 亚洲商业财务有限公司 sGu.G  
acceptable form of reciprocity 合理的互惠条件 QOXo(S  
acceptable rate 适当利率；适当汇率 m%[e_eS  
acceptance agreement 承兑协议 ;g!rc#z2g  
acceptance for honour 参加承兑 H4y9\ -  
acceptor 承兑人；接受人；受票人 s:tX3X  
acceptor for honour 参加承兑人 UOZ+&DL,L  
accident insurance 意外保险 BXYHJ
  
Accident Insurance Association of Hong Kong 香港意外保险公会 9w=7A>.U  
accident insurance scheme 意外保险计划 #'Y lO-C  
accident year basis 意外年度基准 V;%ug'j  
accommodation 通融；贷款 Ar!0GwE+  
accommodation bill 通融票据；空头票据 b{<?E };%  
accommodation party 汇票代发人 Lu}jk W*  
account balance 帐户余额；帐户结余 gQPw+0w  
account book 帐簿 v.(dOIrX  
account collected in advance 预收款项 >aAM&4  
account current book 往来帐簿 l5T[
6C  
account of after-acquired property 事后取得的财产报告 J#$U<`j*G  
account of defaulter 拖欠帐目 R/oi6EKv  
account payable 应付帐款 wtYgHC}X  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~M}{rl.n=  
account receivable 应收帐款 vxmX5.  
account receivable report 应收帐款报表 @R5^J{T  
account statement 结单；帐单；会计财务报表 lKsn6c,]  
account title 帐户名称；会计科目 Jc#D4e1#  
accountant's report 会计师报告 6M >@DRZ'|  
Accountant's Report Rules 会计师报告规则 x-[ItJ% l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 CGi;M=xr  
Accounting Arrangements 《会计安排》 MDlH[PJ@i  
accounting basis 会计基础 C-y MWr  
accounting by Official Receiver 破产管理署署长呈交的帐目 @5^&&4>N  
Accounting Circular 《会计通告》 M8~3 0L  
accounting class 会计类别 ,m{R m0  
accounting date 记帐日期；会计结算日期 D./{f8
 
accounting for money 款项核算 / dJz?0  
Accounting Officer 会计主任 +cH>'OXoB  
accounting period 会计报告期；会计期 yh E%X  
accounting policy 会计政策；会计方针 (\F9_y,6*\  
accounting practice 会计惯例 N0p6xg~  
accounting principle 会计准则 n[Q(q[ULV  
accounting record 会计记录 LFax$CZ
c  
accounting report 会计报告 qSNCBn '  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;].X;Ky<  
Accounting Society of China 中国会计学会 pT|
s#-}  
accounting statement 会计报表 bo|THS  
accounting system 会计制度；会计系统 (p5q MP]L  
accounting transaction 会计事项；帐务交易 }i8y/CA  
accounting treatment 会计处理 ,'0#q  
accounting year 会计年度 0#WN2f, <:  
accretion 增值；添加 c-k3<|H`  
accrual 应计项目；应累算数目 67(s\  
accrual basis 应计制；权责发生制 xqX3uq  
accrual basis accounting 应计制会计；权责发生制会计 V*@aE  
accrue 应累算；应计 ID_4M_G  
accrued benefit 应累算利益 q@wD@_  
accrued charges 应计费用 6bPxEILm  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?z.?(xZ 6  
accrued expenses 应累算费用 %C/p+Tg  
accrued interest payable 应付利息；应计未付利息 |#_p0yPy  
accrued interest receivable 应收利息；应计未收利息 fn,n'E]  
accrued right 累算权益 `PbY(6CF  
accruing profit 应累算的利润 |<u+Xi ~  
accumulated fiscal reserve 累积财政储备 oMEW5.VX  
accumulated profit 累积利润；滚存溢利 4G,FJjE`p  
accumulated reserve 累积储备 A1prYD  
accumulation of surplus income 累积收益盈余 Kzrd<h]`)  
acquired assets 既得资产 HS<Jp44  
acquisition 收购；购置；取得 56)!&MF  
acquisition cost 购置成本 qHub+"2  
acquisition expenses 购置费用 Ye3o}G9z  
acquisition of 100% interest 收购全部股权 GY%5N= u  
acquisition of control 取得控制权 |N`0
G.#  
acquisition of fixed assets 购置固定资产 ;8^k=8  
acquisition of shell “买壳” =_`q;Tu=  
acquisition price 收购价 KyNu8s
k  
act of God 天灾 g)#?$OhP"  
acting partner 执事合伙人 He=C\"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5.\p]>|G1  
active partner 积极参与的合伙人 S' $;  
active trading 交投活跃 684& H8  
actual circulation 实际流通 hV(^Y)f  
actual cost 实际成本 7y=O!?*  
actual expenditure 实际开支；实际支出 D>y5&`  
actual income 实际入息；实际收入；实际收益 $sY'=S  
actual market 现货市场 
R>0[w$  
actual price 现货价；实际价格 7"'RE95  
actual profit 实际利润 $Y7VA  
actual quotation 实盘；实际价位；实际报价 &9flNoNR9  
actual year basis 按实际年度计算 nms[No?  
actuals 实货 z0rYzn?M
R  
actuarial investigation 精算调查 r<ww%2HTS
 
actuarial principle 精算原则 Ga5s9wC  
actuarial report 精算师报告 #$Zx].[lc  
Actuarial Society of Hong Kong 香港精算学会 pL,XHR@Iv  
actuarial valuation 精算师估值 2VY7?1Ab(@  
actuary 精算师 :6(\:  
ad referendum agreement 暂定协议；有待覆核的协定 %/uLyCUZ  
ad valorem duty 从价税；按值征税 |p/*OFC6  
ad valorem duty system 从价税制 '!^7 *@z  
ad valorem fee 从价费 l+6c|([  
ad valorem tariff 从价关税 vS
HPN|*  
additional allowance 额外免税额 H[hJUR+#  
additional amount for unexpired risk 未过期风险的额外款额 QwX81*nx  
additional assessable profit 补加应评税利润 Q!q6R^5!K  
additional assessment 补加评税 PV#h_X<l%  
additional commitment 额外承担 ,^G+<T6  
additional commitment vote 额外承担拨款 &j:e<{@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T!,5dt8L  
additional dependent parent allowance 供养父母额外免税额 ?TpjU*Cxy  
additional provision 额外拨款 -7&ywgxl  
additional stamp duty 附加印花税 B/l^=u+-  
additional tax 补加税罚款；补加税款 CaZc{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 XnP?hw%  
adjudged bankrupt 被裁定破产 ?+EAp"{j  
adjudicated bankrupt 裁定破产人 xF{%@t  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 he~8V.$  
adjudication of bankruptcy 裁定破产；宣告破产 _6fy'%J=U  
adjudication of insolvency 裁定无力偿还债务 ~T;:Tg*  
adjusted actual 经调整的实数；调整后的实数 ^>an4UJt  
adjusted current assets 经调整的流动资产；调整后的流动资产 lPR^~&
/  
adjusted figure 经调整的数字；调整后的数额 -m}'I8  
adjusted liabilities 经调整的负债；调整后的负债 -ZE YzZqY  
adjusted loss 经调整的亏损；调整后的亏损 we_CF*zj  
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 t|'%0 W  
adjusted profit 经调整的利润；调整后的利润 xy:Mb =r  
adjusted surplus 经调整的盈余额；调整后的盈余额 KWo Ps%G  
adjusted value 经调整的价值；调整后的价值 ]D;*2Lw4&  
adjustment 调整；修订；理算〔保险〕 zI[<uvxzW`  
adjustment centre 调剂中心 [KR%8[e  
adjustment lag 调整过程的时间差距；调整时差 bXJ(QXHd%  
adjustment mechanism 调整机制 O^!ds  
adjustment of loss 亏损调整  jfK&CA  
adjustment process 调整过程；调整程序 Tl yyJ{~  
adjustment range 调整幅度 L|WrdT D;  
administered exchange rate 受管制汇率 )&T 5/+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *0" ojfVn  
administration expenses 行政费用 Jd/d\
P  
administration fee 手续费；行政费 _yAY5TIv  
administration in bankruptcy 破产管理 W#U|;@"  
administration order 遗产管理令 FiMM-c|
 
administrator 管理人；遗产管理人 T(u;<}e@[  
administrator of the estate 遗产管理人 }< '6FxR  
admission of debt 债项承认书 "y~*1kBu  
admission of proof 接纳债权证明 gOnZ#  
advance 放贷款项；垫付款项；预支款项；预付款项 ~8&->?{  
advance account 暂支帐目；预付款帐户 0?ab'vYcp  
advance compensation 预付补偿金 Y`8)`  
advance from shareholder 股东垫款 }&+,y<>   
advance pending reimbursement 预支以待日后付还 wtSU43D  
advanced economy 先进经济体系 W#!AZ!  
advancement 预付；预付财产 iPl,KjGk  
advances warrant 垫款令 6IRRRtO(  
advancing 贷出 :ILpf+`yY  
adverse balance 逆差 %Qz<Lk">.  
adverse exchange 逆汇 BPv+gx(>k  
advertisement addressed to shareholders 在报章刊登的致股东通告 4G:~|N.{p  
advice for collection 托收通知书 6h5g!GQD  
advice of drawing 提款通知书；汇票通知书 tJu:N'=Dy  
advice of payment 付款通知 %r.OV_04  
Advisory Committee [Securities and Futures Commission] ]v}W9{sY  
谘询委员会〔证券及期货事务监察委员会〕 Vaf,
 
Advisory Committee on Diversification 经济多元化谘询委员会 MR,I`9Pe  
affidavit 誓章；遗产申报誓章 423%K$710  
affidavit of no receipt 述明无收款的誓章 YGPb8!  
affiliate 联号；联营公司；附属公司 q !9;JrX  
affiliated company 附属公司；联号；联营公司 Ff0V6j)ji  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L-U4 8 i  
affordability 负担能力 2\.23  
African Development Bank [AfDB] 非洲开发银行 7>@0nHec  
after-acquired property 事后取得的财产 Z%ZOAu&p  
after-hours dealing 市后交易 0=7Ud<  
after-tax profit 税后盈利；税后利润；税后溢利 BQUYT/$(  
agency agreement 代理协议 `0W"[BY  
agency expenses 代理机构的开支 ?nu<)~r53  
agency fee 代理费 m,hqq%qz  
Agency Law 《代理法》 COWlsca  
agent 代理人；承销人  HL[V}m  
agent of company 公司代理人 :#sBNy  
agent's fee 代理人费；经纪费 >op/<?<  
aggregate 总计；总数；总体数字 $=>:pQbBVX  
aggregate amount 总款额；总额 :-+][ [  
aggregate assets and liabilities 总体资产与负债 . P44t  
aggregate at constant price 按固定价格计算的总体数字 cuG;1,?b  
aggregate demand 总需求 bg9_$laDi  
aggregate gross position 总持仓量 Q$'\_zV  
aggregate limit 总限额 2>x[
_  
aggregate of salaries tax 合计薪俸税 *S<I!7Q  
aggregate performance 总体表现；总体业绩  `m_fi  
aggregate supply 总体供应 3- d"-'k  
aggregate surplus 总盈余 ;
CL^2{  
aggregate total 整体总额 *WzPxQ_  
aggregate value 总值；合计价值 Y8s-cc(  
aggregated basis 合计基准 4u|6^wu.I  
aggregated net chargeable income 合计应课税入息实额 KVoi>?a   
aggregation 合并计算；合计；总和 YP"%z6N@v  
aggregation of incomes of husband and wife 夫妇入息合并计算 23;\l   
aggregation of property 财产的总和 } -hH2  
agio 差价；贴水 ?|2m0~%V=  
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》 r!>=G%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W^:g_  
《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》 *"/BD=INv}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8BS$6Pa  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 [)[?FG9   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }LIf]YK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1U~'8=-  
agreement for a settlement 授产协议 jP3~O  
agreement for assignment 转让协议 ~te{9/   
agreement for sale 售卖协议；买卖协议 'HvW&~i(  
agreement for sale and purchase 买卖协议 tnmz5Q  
agreement for the payment of interest 支付利息协议 G in  
agreement for the repayment of money 还款协议 aI\>=*HF  
agreement of reinsurance 再保险协议 lQ.3_{"s  
Agricultural Bank of China 中国农业银行 <&M5#:
u  
air passenger departure tax 飞机乘客离境税 kA4kQ}q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?(!$vqS`f(  
airport tax 机场税 +MeEy{;  
alcohol duty 酒精税 N.u)Mbe  
alienation 让与；让渡；转让 -[x^z5Ee`  
alimony 生活费；赡养费 hsljJvs
 
All Ordinaries Index [AOI] 所有普通股指数 lBL;aTzo  
all risks 全险；综合险 (6?pBdZ  
All Sales Record for Stock Market 《股票市场成交报告》 "S^;X @#v  
Allied Capital Resources Limited 新联财务有限公司 'UT 4x9&z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <Dt,FWWkv'  
allocation letter 拨款信件 lvb0dOmY  
allocation of fund 分配款项；预留款项 /H,!7!6>?  
allocation of profit 利润分配；溢利分配 #Qy*zU#9  
allocation warrant 拨款令 EZc!QrY  
allotment 分配；配股 ?4_^}B9  
allotment notice 股份配售通知；配股通知 M>0=A  
allotment of shares 股份分配 ID5?x8o#k  
allowable 可获宽免；免税的 ~c`@uGw  
allowable business loss 可扣除的营业亏损 wI}5[m  
allowable expenses 可扣税的支出 ZsUxO%jP  
allowance 免税额；津贴；备抵；准备金 ^`\c;!)F<  
allowance for debts 债项的免税额 GOa
](oD}  
allowance for depreciation by wear and tear 耗损折旧免税额 %dS7u$Rnh  
allowance for funeral expenses 殡殓费的免税额 l0u6nGkh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F1)Q#ThF\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^,b*.6t  
allowance to debtor 给债务人的津贴 ?'$=G4y&?  
alteration of capital 资本更改
OtF{=7  
alternate trustee 候补受托人 g^^%4Y  
amalgamation 合并 .F?yt5{5No  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^Q4w<sX'  
ambit of charges 征税范围；收费范围 <i~ ( 8F\  
amended valuation 经修订的估值 s+tS4E?  
American Commodities Exchange 美国商品交易所 n@5pS3qZ  
American Express Bank Limited 美国运通银行 ^QB/{9#  
American Stock Exchange 美国证券交易所 naXo <B  
amortization 摊销 |VlAt#E  
amount due from banks 存放银行同业的款项 Rmn|"ZK  
amount due from banks abroad 存放海外银行同业的款项 ph30/*8  
amount due from holding companies 控股公司欠款 bW3e*O$V  
amount due from local banks 存放本港银行同业的款项 HHWB_QaL  
amount due to banks 银行同业的存款 vay_QxB5  
amount due to banks abroad 海外银行同业的存款 4eBM/i  
amount due to holding companies 控股公司存款 /Kw
o^Q{  
amount due to local banks 本港银行同业的存款 g?^o++  
amount due to outport banks 外埠银行同业的存款 O#Xq0o  
amount for note issue 发行纸币的款额 +To{Tm-  
amount of bond 担保契据的款额 <z%zzc1s  
amount of consideration 代价款额 ~6
kEpa  
amount of contribution 供款数额 a`q">T%q  
amount of indebtedness 负债款额 1xL2f&bG  
amount of principal of the loan 贷款本金额 w;}P<K
 
amount of rates chargeable 应征差饷数额 mZ7.#R*}  
amount of share capital 股本额 46Nl];g1`  
amount of sums assured 承保款额 V_Wv(G0-\  
amount of variation 变动幅度 ud'r?QDM  
amount of vote 拨款数额 D7[ 8*^  
amount payable 应付款额 Ga.a"\F.V  
amount receivable 应收款额 ,hT t]w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8!b#ez  
analysis 分析 {]Nvq9?  
ancillary risk 附属风险 4@/
[aFH  
annual account 周年帐目；周年帐目报表；年度决算；年结 EXS 1.3>  
annual accounting date 年结日期 Rl.3p<sX  
annual allowance 每年免税额；年积金；年度津贴；年津 $MfHA~^  
annual balance 年度余额 ,K+K`"Oy  
annual disposable income 每年可动用收入 o" &7$pAh  
annual estimates 周年预算 vtCt6M  
annual fee 年费 80![aj}z4G  
annual general meeting 周年大会 (pREo/T  
annual growth rate 年增率；每年增长率 %%G2w63M  
annual long-term supplement 长期个案每年补助金 i0v;mc  
annual pensionable emolument 可供计算退休金的年薪 b5No>U) /  
annual report 年报 %gkRG66  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Wf-i)oc4I  
annual return 周年报表；周年申报表；每年报税表格 ^UEI`_HO0  
Annual Return Rules 《周年报表规则》 wta\C{{  
annual review of consumer prices 每年消费物价回顾 sn@gchO9s  
annual roll-forward basis 逐年延展方式 O:{I9V-=>s  
annual salary 年薪 c/^} =t(  
annual statement 年度报表；年度决算表 i`z1if6O  
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 ^QpP'  
annuitant 年金受益人 [v^T]L  
annuity 年金 !0zbWB9  
annuity contract 年金合约 #OqQD6  
annuity on human life 人寿年金 4;<?ec(dc  
antecedent debt 先前的债项 p3&/F=T;)  
ante-dated cheque 倒填日期支票 |j^^*z@  
anticipated expenditure 预期开支 *Cz>r}W  
anticipated net profit 预期纯利 o:.={)rX  
anticipated revenue 预期收入 ;ug&v C  
anti-inflation measure 反通货膨胀措施 sG=D(n1  
anti-inflationary stance 反通货膨胀立场 `Fnl<C<  
apparent deficit 表面赤字 m?'H7cFR  
apparent financial solvency 表面偿债能力 KJn@2x6LP  
apparent partner 表面合伙人
agV z  
application for personal assessment 个人入息课税申请书 uTShz3  
application of fund 资金应用 c,2OICj  
application to release as liquidator and to destruct the books of accounts and documents eA{nwtN  
申请免除清盘人职务及毁灭帐簿与文件 &\>=4)HB;  
appointed actuary 委任精算师 ! k[JP+;  
appointed auditor 委任核数师；委任审计师 lRk_<A  
appointed trustee 委任的受托人 '[Sm w'n6-  
appointer 委任人 F9} zt 9  
apportioned pro rata 按比例分摊 >D jJ*vM  
apportionment 分配；分摊 z!M #  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #a`D6;  
apportionment formula 分摊方程式 rp '^]Zx  
apportionment of estate duty 遗产税的分摊 q+znb'i-x  
appraisal 估价；评估 &SG5f[  
appreciable growth 可观增长 E^
iShe  
appreciable impact 显着影响 yhkKakg,)  
appreciable increase 可观增长 YQ$LU\:  
appreciation 增值；升值 f,|g|&C  
appreciation against other currencies 相对其他货币升值 3'Hz,qP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 86pA+c+U  
appreciation tax 增值税 *;(^)Sj4Q  
appropriation 拨款；拨用；拨付 =:Yrb2gP_\  
appropriation account 拨款帐目 0K6My4d{  
Appropriation Bill 拨款法案 Q_Br{ `c  
appropriation-in-aid system 补助拨款办法 E]v]fy"  
approved assets 核准资产 ubZJUm  
approved basket stock 认可一篮子证券 w=CzPNRHH!  
approved budget 核准预算 c5|sda{  
approved charitable donation 认可慈善捐款 n|pdYe8\  
approved charitable institution 认可慈善机构 n=PfV3B  
approved currency 核准货币；认可货币 $bD`B'5  
approved estimates 核准预算 tUuARo7
#  
approved estimates of expenditure 核准开支预算 Z)IF3{*  
approved overseas insurer 核准海外保险人 tot~\S  
approved overseas trust company 核准海外信托公司 5HsF#  
approved pooled investment fund 核准汇集投资基金 e/_QS}OA  
approved provident fund scheme 认可公积金计划 MD*dq  
approved provision 核准拨款 BsA'r+ho?H  
approved redeemable share 核准可赎回股份 u;]xAr1  
approved regional stock 认可地区性证券 {=\Fc`74  
approved retirement scheme 认可退休金计划 _Rb2jq(&0  
approved subordinated loan 核准附属贷款 zRa2iCi  
arbitrage 套戥；套汇；套利 p!~1~q
6  
arbitrageur 套戥者；套汇者 REgM  
arbitrary amount 临时款项 ,v 2^Ui  
arrangement 措施；安排；协定 uO-|?{29  
arrears 欠款 ;c)( 'k<  
arrears of pay 欠付薪酬 5~/EAK`  
arrears of revenue 逾期未收税款；逾期未收的帐项 -%]1q#C>@  
articles of association 组织章程；组织细则；组织章程细则 ;BqCjS%`N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
u#rbc"  
ascertainment of profit 确定利润 w[\rS`J  
"Asia Clear" “亚洲结算系统” t1U+7nM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P[-do  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V@T(%6<|  
Asian Development Fund [ADF] 亚洲发展基金 |`Noj+T47I  
Asian dollar bond 亚洲美元债券 %k32:qe  
Asian dollar market 亚洲美元市场 TTFs|T6`q  
Asian dollar rate 亚洲美元利率 }IZw6KiN  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 kxd
*B P  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a;^lOU|L{  
asked price 沽盘；喊价；索价；卖方报价 x{8h3.ZQ,  
assessable income 应评税入息 R|'W#"{@  
assessable loss 应评税亏损 ,Pcg+^A  
assessable profit 应评税利润 m2"e ]I
 
assessable value 应评税值 ;1PJS_@rX  
assessed profit 估定利润 AoOA.t6RVo  
assessed value 经评估价值 "g#%d  
assessment 评税；评定；估价；评税单 H8[A*uYL  
assessment number 评税编号；估价编号 'Etq;^H  
assessment of additional tax 补加税评税 D*[Jrq,  
assessment of performance 业绩评估；实绩评价 1AN$s  
Assessor 评税主任 /5/gnpC  
asset price bubbles 资产价格泡沫 23i2y
T  
asset-backed securities 具资产保证的证券 8 /t';  
assets accretion 资产增值 );VuZsmi  
assets and liabilities 资产与负债 8{/.1:  
assets betterment statement 资产递增表；资产改进表 {QylNC
9  
assets lending 实物放款；有抵押贷款 <$zhNu~  
assets of the company passing on the death 死者去世时转移的公司资产 k_,& Q?GtU  
assets pledged as security for liabilities 用作负债抵押的资产 YS){N=g&'  
assets portfolio 资产投资组合 HnKgD:  
assets price 资产价格 %b<W]HwA  
assets quality 资产质素 H!Q72tyo  
assets realization 资产变现 zD<W`_z  
assets refinancing arrangement 资产再集资安排 fV5$[CL1  
assets securitization 资产证券化 L;$>SLl,  
assets situated outside Hong Kong 在香港以外地方的资产 ,0,Fzx
X0!  
assets stripping 削减资产；拆卖资产 j|wN7@Zc  
assets value 资产值 w6cl3J&  
assignee 承让人 c+e?xXCEAz  
assignment 转让；转让书；转让契 znTi_S  
assignment of interest 权益转让 ]#^v754X^T  
assignment of letters patent and trade mark 专利证书及商标转让 @WS77d~S  
assignment of property 物业转让；物业转让书 4Ex&AR8  
assignment right 转让权 Zs=A<[  
assignor 转让人 o}114X4q;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 iaEQF]*cC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 l7qW)<r  
associate member 附属会员 ~Ay)kv;  
associated body corporate 相联法人团体 ;J,(YNI 1  
associated company 相联公司；联属公司 2<I=xWwFA  
associated corporation 相联法团 z5]6"v-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c_*w<vJ-'  
公认会计师公会〔英国〕 aMhVO(+FW  
Association of Futures Exchange Brokers 香港期货经纪协会 _8u TK
%|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 e~zgH\`  
association of underwriters 承保人组织 JOY&YA$U  
assumption of control 接管 ]<\YEz&A  
assurance 担保；保险；转易；转易书 n>y,{"J{  
assurance of interest 权益的转易 -t|/g5.w_  
at 19XX price 按一九ＸＸ年价格计算 r3g^0|)  
at a discount 按赔价计算；按贴水价格计算；打折扣 M.mn9kw`  
at a premium 按溢价计算；按升水价格计算 )dhR&@r*w  
at call 通知付款；按通知 tjx8UgSi  
at constant market price 按固定市价计算 3?*dv14  
at constant price 按固定价格计算 Deh3Dtg/
k  
at cost 按成本计算 +112{v=!i  
at current market price 按当时市价计算；按现时市价计算 }b(hD|e  
at current price 按当时价格计算；按现时价格计算 H **tMq  
at factor cost 按要素成本计算；按生产要素成本计算 QLO;D)fC  
at money-of-the-day price 按付款当日价格计算 bzNnEH`^]  
at or better 按指定或较佳价位〔买卖指令〕 '2r  
at par 按面值计算；平价 ?CQE6ch  
at sight 见票即付  Ol }5ry  
at the close 按收市盘 G)?*BH  
at the opening 按开市盘 dw<i)P^   
attestation 见证；见证条款 |"SZp
x  
at-the-money option 平价期权 5eori8gr7  
attorney 受权人；受托代表人 7_1 Iadb  
attornment 新拥有人承认书 h(/? 81:  
attributable profit 可归属利润 gS+X%  
attributable share value 可归属股份价值 .A< HM}   
Auckland Stock Exchange 奥克兰证券交易所 ['}|#
3*w  
auction 拍卖 _h-agn4[i  
auctioneer 拍卖商 #Zm`*s`  
audit 审计；核数 Ww-x+U\l  
Audit Commission 审计署 y]jx-wc3O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S!8<|WO^t  
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〕 as:l1S
 
audit review 帐目审查
PuP"( M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 k={D!4kKz  
audited account 审计帐目；经审计的帐目 oDA'$]UL  
audited annual account 经审计的周年帐目 9!n:hhJM  
audited balance sheet 经审计的资产负债表 ,zoHmV1Wd+  
auditor 核数师；核数主任；审计师 lm4A%4-db  
auditor's certificate 核数师证明书；审计师证明书 s9wzN6re  
auditor's report 核数师报告；审计师报告 $\P/ %eP  
Aussie bond 澳元债券 S5hc@^|0Z  
austerity budget 紧缩预算 ,"`20
.Lv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *U
1*/Q.  
Australia All Ordinaries Index 澳洲所有普通股票指数 w PR Ns9^  
Australian Dollar [AUD] 澳元 H2jypVs$2  
Australian Options Market 澳大利亚期权市场 *1dZs~_  
Australian Securities Commission 澳洲证券事务监察委员会 oT{9P?K8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1!1JT;gG^9  
Australian Stock Exchange 澳大利亚证券交易所 (sKg*G2  
Austrian Schilling [ATS] 奥地利先令 7I[[S!((s  
authentication 认证；鉴证  ,h^6y  
authority to purchase 委托购买证；委购书 PL=v,NB  
authorization 认可；核准；授权；授权书 #!Cg$6%x9  
authorization by direction 指示授权 F\JS?zt2  
authorization by instruction 指令授权 ~},H+A!?  
authorization by warrant 令状授权 */K[B(G  
authorization of unit trust 单位信托的认可 2`]c&k;]  
authorized agent 指定代理人 .vKgiIC:  
authorized capital 法定资本 KcV"<9rE  
authorized clerk 出市员 .$-;`&0cZ  
authorized dealer 认可交易商 |2^mCL.r  
authorized financial institution 认可财务机构 #eKKH]J/  
authorized fund 认可基金 ,.P]5 lE  
authorized fund house 获授权的基金公司；认可基金公司 _W(xO |,M  
authorized institution 认可机构 k
H65k (  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N#M>2b<A/T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 85# 3|5n  
authorized insurer 获授权保险人；获认可承保人 HCOsVTl,  
authorized investment 特准投资项目 |E K6txRb  
authorized person 获授权人 +DSbr5"VlB  
authorized representative 获授权代表 GThGV"  
authorized share capital 法定股本 i-0 :Fs  
automated quotation system 自动报价系统 8i"CU:(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]Qe~|9I  
自动交易系统〔香港期货交易所有限公司〕 1R-0b{w[  
automatic adjustment mechanism 自动调整机制 > U3>I^Y  
automatic adjustment system 自动调整系统 S3x^#83  
Automatic Clearing House 自动票据交换所 }%w;@[@L  
automatic exchange rates accumulation system 自动化汇率累集系统 hRuiuGC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }%wP^6G*x\  
automatic teller machine [ATM] 自动柜员机
'(r?($s  
autopay 自动转帐 \|X 1  
available assets 可用资产 P
q~#SxA~  
available fiscal reserve 现存财政储备 * g+v*q X  
available profit 可用利润 oa+'.b~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 n\Is}Czl  
average 平均；平均数；海损 tx;2C|S$oU  
average basic salary 平均基本薪金 L~+aD2E {  
average consumer expenditure 平均消费开支；一般消费开支 5Zc  
average cost 平均成本 OtL~NTY  
average cost of land production 增辟土地平均成本 ~*h)`uM  
average daily turnover 平均每日成交额 8u[.s`^  
average daily wage rate 平均每日工资率 9i#,V@  
average expenditure pattern 平均开支模式
xz@*V>QT  
average growth rate 平均增长率 ++w{)Io Z  
average net fixed assets 固定资产平均净值 e{2Za   
average of relatives 相对价格平均数 n"iaE  
average price 平均价格 LU*mR{B  
average propensity to consume 平均消费倾向；一般消费倾向 _j$V[=kdM/  
average propensity to save 平均储蓄倾向；一般储蓄倾向 jMWTNZ  
average rate 平均率 0*^f EoV  
average revenue 平均收入；平均收益 BB,-HhYT0  
average stock 平均库存；平均存货 GXx'"SK9  
average yearly rent 平均年租 4cm~oZ  
avoidance of double taxation 避免双重课税 z4.|N  
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 m&*0<N  
N:^
4OnVR  
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