一些有用的会计术语(也不知道发的地方对不对)A

A: L2OR<3*|Av  
A share Ａ股；甲类股份 t8`wO+4@  
abatement of tax 减税；减扣免税额 W:K'2j  
ABN AMRO Bank N.V. 荷兰银行 m~uT8R#$  
above-the-line expenditure 线上项目支出；经常预算支出 lX"6m}~D  
above-the-line receipt 线上项目收入；经常预算收入 `@#rAW D  
ABSA Asia Limited 南非联合亚洲有限公司 1x%B`d  
absolute change 绝对数值变更 5]n\E?V'L  
absolute expenditure 实际开支 Nnq1&j"m  
absolute guideline figure 绝对准则数字 }
Eh &
'  
absolute interest 绝对权益 KD?b|y@  
absolute order of discharge 绝对破产解除令 cQm4q19  
absolute profit margin 绝对利润幅度 !s:e  
absolute value 实值；绝对值 m"QDc[^Ge  
absolutely vested interest 绝对既得权益 ILqBa:J  
absorbed cost 已吸收成本；已分摊成本 6[SIDOp*^  
absorption 吸收；分摊；合并 ck\W'Y*Q7  
absorption rate 吸收率；摊配率；分摊率 +wxsAGy_j  
ACB Finance Limited 亚洲商业财务有限公司 7Gy:T47T\@  
acceptable form of reciprocity 合理的互惠条件 wE}Wh5  
acceptable rate 适当利率；适当汇率 dCeLW  
acceptance agreement 承兑协议 _*MK"  
acceptance for honour 参加承兑 3R0ioi 7  
acceptor 承兑人；接受人；受票人 ESYF4-d+  
acceptor for honour 参加承兑人 #'0Yzh]qc  
accident insurance 意外保险 [FLR&=.(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ambr}+}  
accident insurance scheme 意外保险计划 z+-o}i  
accident year basis 意外年度基准 %"eR0Lj+zq  
accommodation 通融；贷款 %D5F7wB  
accommodation bill 通融票据；空头票据 ZvMU3]
)u  
accommodation party 汇票代发人 _54gqD2C,  
account balance 帐户余额；帐户结余 } !y5hv!_  
account book 帐簿 LD1&8kJ*l  
account collected in advance 预收款项 Pc2!OQC'""  
account current book 往来帐簿 UtP|<]{  
account of after-acquired property 事后取得的财产报告 ?^W1WEBm  
account of defaulter 拖欠帐目 ,[)l>!0\H  
account payable 应付帐款 ~?FhQd\Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gn&Zt}@[  
account receivable 应收帐款 @`dlhz  
account receivable report 应收帐款报表 !&9(D^  
account statement 结单；帐单；会计财务报表 `G_~zt/  
account title 帐户名称；会计科目 :mW< E  
accountant's report 会计师报告 n,2   
Accountant's Report Rules 会计师报告规则 *mbzK*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 igW* {)h3  
Accounting Arrangements 《会计安排》 ~UZ3 lN\E  
accounting basis 会计基础 .
Z  67  
accounting by Official Receiver 破产管理署署长呈交的帐目 8|)^m[c&  
Accounting Circular 《会计通告》 Cs7ol-\)  
accounting class 会计类别 ');vc~C  
accounting date 记帐日期；会计结算日期 }ML2-k  
accounting for money 款项核算 XbB(<\0+  
Accounting Officer 会计主任 3%5a&b  
accounting period 会计报告期；会计期 w"wW0uE^  
accounting policy 会计政策；会计方针 6(rN(C
  
accounting practice 会计惯例 T7^;!;i`X  
accounting principle 会计准则 Q
A*<$v  
accounting record 会计记录 <|jh3Hlp  
accounting report 会计报告 <r.QS[:h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )*>wa%[-q  
Accounting Society of China 中国会计学会
cw{TS  
accounting statement 会计报表 y<E];ub  
accounting system 会计制度；会计系统 sQac%.H;`U  
accounting transaction 会计事项；帐务交易  dC{dw^  
accounting treatment 会计处理 _io'8X2K%  
accounting year 会计年度 Uq
$/Q7  
accretion 增值；添加 .<F46?HS  
accrual 应计项目；应累算数目 `SsoRPW&$  
accrual basis 应计制；权责发生制 7XK0vKmW3  
accrual basis accounting 应计制会计；权责发生制会计 b%%r`j,'JE  
accrue 应累算；应计 Cj<8r S4+  
accrued benefit 应累算利益 tP7<WGHd/  
accrued charges 应计费用 t15{>>f4>  
accrued cumulative preference share dividend 应累算的累积优先股股息 0B7G:X0  
accrued expenses 应累算费用  d]`6N  
accrued interest payable 应付利息；应计未付利息 .JXEw%I@  
accrued interest receivable 应收利息；应计未收利息 hHU=lnO  
accrued right 累算权益 ^2nrA pF  
accruing profit 应累算的利润 %,_ZVgh0  
accumulated fiscal reserve 累积财政储备 H8FvI"J  
accumulated profit 累积利润；滚存溢利 w9G|)UDib  
accumulated reserve 累积储备 ekL
;SN  
accumulation of surplus income 累积收益盈余 wlJi_)!  
acquired assets 既得资产  }o*A>le  
acquisition 收购；购置；取得 <D~hhGb  
acquisition cost 购置成本 T\uIXL?3  
acquisition expenses 购置费用 7I XWv-  
acquisition of 100% interest 收购全部股权 j2<+[h-  
acquisition of control 取得控制权 ~TEn +  
acquisition of fixed assets 购置固定资产 .R)P |@z L  
acquisition of shell “买壳” m^}|LB:5  
acquisition price 收购价 Cl<!S`  
act of God 天灾 P:4"~]}  
acting partner 执事合伙人 dAx ? ,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 i[IFD]Xy!j  
active partner 积极参与的合伙人 Lo{wTYt:J  
active trading 交投活跃 ,"(G  
actual circulation 实际流通 )>:~XA|?  
actual cost 实际成本 s@@Km1w  
actual expenditure 实际开支；实际支出 A-T-4I  
actual income 实际入息；实际收入；实际收益 _&hM6N  
actual market 现货市场 mi7?t/D1Z  
actual price 现货价；实际价格 2c 0;P #ol  
actual profit 实际利润 AX8~w(sv  
actual quotation 实盘；实际价位；实际报价 6/mz.,g2  
actual year basis 按实际年度计算 ,<t.Iz%  
actuals 实货 fq6Obh=A#  
actuarial investigation 精算调查 KtL?,zi  
actuarial principle 精算原则 gGL}FNH  
actuarial report 精算师报告 Ne1Oz}  
Actuarial Society of Hong Kong 香港精算学会 0BlEt1e2T  
actuarial valuation 精算师估值 f?Zjd&|Ch  
actuary 精算师 p{^:b6  
ad referendum agreement 暂定协议；有待覆核的协定 .iRKuBM/  
ad valorem duty 从价税；按值征税 +ig%_QED[\  
ad valorem duty system 从价税制 Lc{arhN  
ad valorem fee 从价费 @"MYq#2c$  
ad valorem tariff 从价关税 M/=36{,w-  
additional allowance 额外免税额 ,r
w4Lo  
additional amount for unexpired risk 未过期风险的额外款额 k8+J7(_c  
additional assessable profit 补加应评税利润 hhy+bA}  
additional assessment 补加评税 id1cZig  
additional commitment 额外承担 |VWT4*K  
additional commitment vote 额外承担拨款 m6ge %  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w5HIR/kP  
additional dependent parent allowance 供养父母额外免税额 0w3c8s.  
additional provision 额外拨款 U]sAYp^$  
additional stamp duty 附加印花税 FtIcA"^N  
additional tax 补加税罚款；补加税款 LUMbRrD-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iAu/t  
adjudged bankrupt 被裁定破产 O@T,!_Zf  
adjudicated bankrupt 裁定破产人 q>2bkcGY#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7z4k5d<^_  
adjudication of bankruptcy 裁定破产；宣告破产 Kq3c Kp4  
adjudication of insolvency 裁定无力偿还债务 xR0T'@q  
adjusted actual 经调整的实数；调整后的实数 I/Vw2  
adjusted current assets 经调整的流动资产；调整后的流动资产 t^~vi'bB  
adjusted figure 经调整的数字；调整后的数额  @./h$]6  
adjusted liabilities 经调整的负债；调整后的负债 H~+A6g]T  
adjusted loss 经调整的亏损；调整后的亏损 >o?v[:u*  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4f[%Bb  
adjusted profit 经调整的利润；调整后的利润 1l$Ei,9  
adjusted surplus 经调整的盈余额；调整后的盈余额 >9&31wA_  
adjusted value 经调整的价值；调整后的价值 u[b
|QR=5  
adjustment 调整；修订；理算〔保险〕 p@^G)x  
adjustment centre 调剂中心 ^~YT<cJ1h  
adjustment lag 调整过程的时间差距；调整时差 wsWFD xR  
adjustment mechanism 调整机制 {=ox1+d  
adjustment of loss 亏损调整 W7qh1}_%  
adjustment process 调整过程；调整程序 oZvG Kf
 
adjustment range 调整幅度 4`5yrCd  
administered exchange rate 受管制汇率 )RJEOl1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QM0B6F  
administration expenses 行政费用 t>\sP   
administration fee 手续费；行政费 a_>|N
y6{  
administration in bankruptcy 破产管理 =b%}x >>  
administration order 遗产管理令 \;X7DK2  
administrator 管理人；遗产管理人 <=*
f  
administrator of the estate 遗产管理人 Gaix6@X6'  
admission of debt 债项承认书 4b2d(x)0X  
admission of proof 接纳债权证明 kXSX<b<%  
advance 放贷款项；垫付款项；预支款项；预付款项 uAn}qrqE9  
advance account 暂支帐目；预付款帐户 5daq}hsQs  
advance compensation 预付补偿金 @L3XBV2  
advance from shareholder 股东垫款 2FIL@f|\7z  
advance pending reimbursement 预支以待日后付还 y/Xs+ {x  
advanced economy 先进经济体系 !RI _Uph  
advancement 预付；预付财产 ~5N}P>4*  
advances warrant 垫款令 7Z< ~{eD,  
advancing 贷出 FDz`U:8  
adverse balance 逆差 HT;^
u"a~  
adverse exchange 逆汇 ]3_b3@k  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,;`f* #  
advice for collection 托收通知书 Tlw'05\{J  
advice of drawing 提款通知书；汇票通知书 7Z6=e6/\  
advice of payment 付款通知 WoEK #,I;  
Advisory Committee [Securities and Futures Commission] nq M7Is  
谘询委员会〔证券及期货事务监察委员会〕 p~$c
wbQ!  
Advisory Committee on Diversification 经济多元化谘询委员会 O(T5  
affidavit 誓章；遗产申报誓章 $H)^o!  
affidavit of no receipt 述明无收款的誓章 *&NP?-E  
affiliate 联号；联营公司；附属公司 w 9dkJo  
affiliated company 附属公司；联号；联营公司 N[e,){v  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yajdRU  
affordability 负担能力 >pv.,cj  
African Development Bank [AfDB] 非洲开发银行 BO[:=x`  
after-acquired property 事后取得的财产 VzP az\e  
after-hours dealing 市后交易 3kn-tM  
after-tax profit 税后盈利；税后利润；税后溢利 G4)~p!TSQ  
agency agreement 代理协议 ;g|Vt}a&4  
agency expenses 代理机构的开支 <Y]LY_(  
agency fee 代理费 tk"+ u_uw  
Agency Law 《代理法》 sK}AS;:  
agent 代理人；承销人 Fv$tl)p*  
agent of company 公司代理人 gQn%RPMh  
agent's fee 代理人费；经纪费 :$WO"HfMSn  
aggregate 总计；总数；总体数字 'FErk~}/4s  
aggregate amount 总款额；总额 %fj5;}E.  
aggregate assets and liabilities 总体资产与负债 b[74$W{  
aggregate at constant price 按固定价格计算的总体数字 T`&zQQ6F'  
aggregate demand 总需求 rW{!8FhI  
aggregate gross position 总持仓量 0pZvW  
aggregate limit 总限额 VXeO}>2S  
aggregate of salaries tax 合计薪俸税  &9yZfp  
aggregate performance 总体表现；总体业绩 QUrPV[JQ  
aggregate supply 总体供应 y)G-6sZ/  
aggregate surplus 总盈余 -> cL)  
aggregate total 整体总额 >P/36'  
aggregate value 总值；合计价值 (\AN0_  
aggregated basis 合计基准 --5F*a{R|  
aggregated net chargeable income 合计应课税入息实额 [l23b{  
aggregation 合并计算；合计；总和 zPby+BP  
aggregation of incomes of husband and wife 夫妇入息合并计算 n:5M E*  
aggregation of property 财产的总和 4zoQe>v~  
agio 差价；贴水 '2(m
%X\6  
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》 HlGSt$woX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R;< q<i_l  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 qe0D[L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M8/a laoT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 76nH)^%l<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~YYnn7)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Su#0F0  
agreement for a settlement 授产协议 !}&|a~U@`k  
agreement for assignment 转让协议 `'YX>u/  
agreement for sale 售卖协议；买卖协议 >i/jqT/  
agreement for sale and purchase 买卖协议 Tq1\  
agreement for the payment of interest 支付利息协议 kaBjA*  
agreement for the repayment of money 还款协议 S_ATsG*(  
agreement of reinsurance 再保险协议 4 PK}lc  
Agricultural Bank of China 中国农业银行 n!jmxl$  
air passenger departure tax 飞机乘客离境税 jZXa R  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d][ Wm  
airport tax 机场税 oZ'a}kF  
alcohol duty 酒精税 N^L@MR-  
alienation 让与；让渡；转让 8x{Owj:Q  
alimony 生活费；赡养费 .biq)Le  
All Ordinaries Index [AOI] 所有普通股指数 Kj4/fB  
all risks 全险；综合险 ? #K|l*  
All Sales Record for Stock Market 《股票市场成交报告》 ]E`<8hRB  
Allied Capital Resources Limited 新联财务有限公司 Pe,>ny^J1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 lTx_E#^s  
allocation letter 拨款信件 ^m>4
<~/  
allocation of fund 分配款项；预留款项 zx.
qN  
allocation of profit 利润分配；溢利分配 {EgSjxfmw  
allocation warrant 拨款令 U+S=MP }:  
allotment 分配；配股 n]4E>/\  
allotment notice 股份配售通知；配股通知 Uj!3MF  
allotment of shares 股份分配 IKD{3cVL  
allowable 可获宽免；免税的 cn'>dz3v  
allowable business loss 可扣除的营业亏损 }%wd1`l7  
allowable expenses 可扣税的支出 3lP;=*m.  
allowance 免税额；津贴；备抵；准备金 'a~@q~!  
allowance for debts 债项的免税额 ~ ld.I4  
allowance for depreciation by wear and tear 耗损折旧免税额 2dn^K3  
allowance for funeral expenses 殡殓费的免税额 7({)o
u x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <kn2
 
allowance for repairs and outgoings 修葺及支出方面的免税额 -C=0Pg]ga  
allowance to debtor 给债务人的津贴 `[/#,*\  
alteration of capital 资本更改 <L
}@p8Lq  
alternate trustee 候补受托人 ? wS}'  
amalgamation 合并 )jM%bUk,!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8!
_jZf8  
ambit of charges 征税范围；收费范围 gQnr.  
amended valuation 经修订的估值 3jx%]S^z|  
American Commodities Exchange 美国商品交易所 pKSCC"i&j  
American Express Bank Limited 美国运通银行 u?^V4 +V  
American Stock Exchange 美国证券交易所 oRV}Nz7hr  
amortization 摊销 Rh="<'d  
amount due from banks 存放银行同业的款项 e5L+NPeM6v  
amount due from banks abroad 存放海外银行同业的款项 l<=;IMWd  
amount due from holding companies 控股公司欠款 _7c3=f83  
amount due from local banks 存放本港银行同业的款项 s(,S~  
amount due to banks 银行同业的存款 =ZgueUz,  
amount due to banks abroad 海外银行同业的存款 iE%"Q? Q/  
amount due to holding companies 控股公司存款 x 
YS81  
amount due to local banks 本港银行同业的存款 ~A0]vcP  
amount due to outport banks 外埠银行同业的存款 :'%6
  
amount for note issue 发行纸币的款额 5!c/J:z  
amount of bond 担保契据的款额 v">?`8V  
amount of consideration 代价款额 1T^WMn:U  
amount of contribution 供款数额 -U|c~Cqc  
amount of indebtedness 负债款额 -]N2V'QB  
amount of principal of the loan 贷款本金额 %>|FJ  
amount of rates chargeable 应征差饷数额 6= ?0&Bx&  
amount of share capital 股本额 MB]E[&Q!  
amount of sums assured 承保款额 8lyIL^
 
amount of variation 变动幅度 'xW=qboOp  
amount of vote 拨款数额 #CS>_qe.{  
amount payable 应付款额 77RZ<u9/`  
amount receivable 应收款额 wh:;G`6S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .LzA'q1+z  
analysis 分析 J Enjc/  
ancillary risk 附属风险 %cF`x_h[j  
annual account 周年帐目；周年帐目报表；年度决算；年结 .D*Qu}  
annual accounting date 年结日期 -^p{J TB+  
annual allowance 每年免税额；年积金；年度津贴；年津 DE(XSzX  
annual balance 年度余额 ]*0zir/  
annual disposable income 每年可动用收入 [|nK5(e9  
annual estimates 周年预算 E7uIur=g!  
annual fee 年费 vhe Y F@  
annual general meeting 周年大会 
+R'8$  
annual growth rate 年增率；每年增长率 +=tdgw/  
annual long-term supplement 长期个案每年补助金 Wf~^,]9N  
annual pensionable emolument 可供计算退休金的年薪 w-|Rb~XT h  
annual report 年报 @|gG3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UHl3/m7g  
annual return 周年报表；周年申报表；每年报税表格 oW^b,{~V  
Annual Return Rules 《周年报表规则》 Jqoo&T")  
annual review of consumer prices 每年消费物价回顾 l+ }=D@l  
annual roll-forward basis 逐年延展方式 f:;-ZkIU ?  
annual salary 年薪 *D]:{#C*  
annual statement 年度报表；年度决算表 DV5hTw0  
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'<AV1<  
annuitant 年金受益人 .S` q2C\  
annuity 年金 :V/".K-:J  
annuity contract 年金合约 6H#:rM  
annuity on human life 人寿年金 Ycr3$n]e  
antecedent debt 先前的债项 VU3RFl  
ante-dated cheque 倒填日期支票 HE}0_x.  
anticipated expenditure 预期开支 mxlh\'b  
anticipated net profit 预期纯利 Xaz "!  
anticipated revenue 预期收入 zIa={tU  
anti-inflation measure 反通货膨胀措施 x'|ty[87  
anti-inflationary stance 反通货膨胀立场 |<W$rzM  
apparent deficit 表面赤字 @Q1!xA^S  
apparent financial solvency 表面偿债能力 8JLf @C:  
apparent partner 表面合伙人 J0sD?V|{1~  
application for personal assessment 个人入息课税申请书 z{XB_j6\=  
application of fund 资金应用 /@LkH$  
application to release as liquidator and to destruct the books of accounts and documents ing'' _  
申请免除清盘人职务及毁灭帐簿与文件 o"z()w~  
appointed actuary 委任精算师 u>>|ZPe  
appointed auditor 委任核数师；委任审计师 3vrVX<_  
appointed trustee 委任的受托人 **q8vhJM  
appointer 委任人 is;g`m  
apportioned pro rata 按比例分摊 }?[];FB  
apportionment 分配；分摊 gM96RY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q 3WD!Z8y  
apportionment formula 分摊方程式 (-C)A-Uo&  
apportionment of estate duty 遗产税的分摊 gawY{Jr8I  
appraisal 估价；评估 M;A_'h?Z  
appreciable growth 可观增长 GQ(Y#HSq  
appreciable impact 显着影响 @A[)\E1  
appreciable increase 可观增长 _zj^k$ j  
appreciation 增值；升值 1W|jC  
appreciation against other currencies 相对其他货币升值 d1~#@6CIz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .@H:P  
appreciation tax 增值税 pGie!2T E  
appropriation 拨款；拨用；拨付 '54\!yQ<{  
appropriation account 拨款帐目 /-M:6  
Appropriation Bill 拨款法案 Dk `&tr  
appropriation-in-aid system 补助拨款办法 Ejk;(rxI  
approved assets 核准资产 /&gg].&2?  
approved basket stock 认可一篮子证券 ^O}a,  
approved budget 核准预算 =2!p>>t,d;  
approved charitable donation 认可慈善捐款 rPk|2l,E,3  
approved charitable institution 认可慈善机构 }Rh\JDiQ  
approved currency 核准货币；认可货币 z5@XFaQ  
approved estimates 核准预算 D]~K-[V?l  
approved estimates of expenditure 核准开支预算 rWht},-|1  
approved overseas insurer 核准海外保险人 a`wjZ"}'[  
approved overseas trust company 核准海外信托公司 3kxo1eb  
approved pooled investment fund 核准汇集投资基金 Sca"LaW1  
approved provident fund scheme 认可公积金计划 7Kw'Y8  
approved provision 核准拨款 4[lFurH  
approved redeemable share 核准可赎回股份 !2t7s96  
approved regional stock 认可地区性证券 CCTU-Xz/  
approved retirement scheme 认可退休金计划 ')jItje|  
approved subordinated loan 核准附属贷款 '
|H+5#  
arbitrage 套戥；套汇；套利 h&4s%:_4  
arbitrageur 套戥者；套汇者 LL<xyg
d  
arbitrary amount 临时款项 >a8iY|QY  
arrangement 措施；安排；协定 [8QK @5[  
arrears 欠款 ;Gr {  
arrears of pay 欠付薪酬 1I%u)[;>  
arrears of revenue 逾期未收税款；逾期未收的帐项 .fWy\r0  
articles of association 组织章程；组织细则；组织章程细则 f:-)S8OJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sH6;__e  
ascertainment of profit 确定利润 66val"^W  
"Asia Clear" “亚洲结算系统” [Uup5+MCv  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "#C2+SKM1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3Gs\Q{O:  
Asian Development Fund [ADF] 亚洲发展基金 3?
o4  
Asian dollar bond 亚洲美元债券 KVZB`c$<t  
Asian dollar market 亚洲美元市场 R3B+vLGX  
Asian dollar rate 亚洲美元利率 qO{z{@jo55  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ` GF w?G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P<pv@l9)  
asked price 沽盘；喊价；索价；卖方报价 8maWF.xq  
assessable income 应评税入息 xs= ~N  
assessable loss 应评税亏损 Yjoe|  
assessable profit 应评税利润 9=>q0D2
 
assessable value 应评税值 GxdAOiq;  
assessed profit 估定利润 Lx,=Up.  
assessed value 经评估价值 #xtH6\X  
assessment 评税；评定；估价；评税单 xXJ*xYn"}  
assessment number 评税编号；估价编号 xsa`R^5/c  
assessment of additional tax 补加税评税 *PF<J/Pr  
assessment of performance 业绩评估；实绩评价 .n<vhLDQn  
Assessor 评税主任 $zP5Hzx  
asset price bubbles 资产价格泡沫
)Do 0  
asset-backed securities 具资产保证的证券 Pb&tWv\ql  
assets accretion 资产增值 @^| [J _4  
assets and liabilities 资产与负债 kj6:P$tH  
assets betterment statement 资产递增表；资产改进表 "2mPWRItO  
assets lending 实物放款；有抵押贷款 y% bIO6u:  
assets of the company passing on the death 死者去世时转移的公司资产 4c5BlD  
assets pledged as security for liabilities 用作负债抵押的资产 wnS,Jl  
assets portfolio 资产投资组合 f.w",S^  
assets price 资产价格 PK]3uh  
assets quality 资产质素 +byOThuE  
assets realization 资产变现 wOAR NrPx2  
assets refinancing arrangement 资产再集资安排 o/N!l]r  
assets securitization 资产证券化 h'*v$lt  
assets situated outside Hong Kong 在香港以外地方的资产 gPd K%"B@  
assets stripping 削减资产；拆卖资产 Mj@2=c  
assets value 资产值 7 $y;-[
E[  
assignee 承让人 4en3yA0.w  
assignment 转让；转让书；转让契 -[=~!Qr:  
assignment of interest 权益转让 $a_y-lY  
assignment of letters patent and trade mark 专利证书及商标转让 3
;>ls~4  
assignment of property 物业转让；物业转让书 N
O!Qo:  
assignment right 转让权 f~VlCdf+  
assignor 转让人 }n^Rcz6HeO  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 TIGtX]`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $d*9]M4  
associate member 附属会员 GLsa]}m,9  
associated body corporate 相联法人团体 3E*
|^*  
associated company 相联公司；联属公司 (=j;rfvP  
associated corporation 相联法团 b~aM=71  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A3eCI  
公认会计师公会〔英国〕 yd;e;Bb7*  
Association of Futures Exchange Brokers 香港期货经纪协会 #RlZxtx.O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Q^b&   
association of underwriters 承保人组织 v0DDim?cc  
assumption of control 接管 !v}TRGX  
assurance 担保；保险；转易；转易书 bWTfP8gT  
assurance of interest 权益的转易 aqON6|6K  
at 19XX price 按一九ＸＸ年价格计算 ) H,Xkex  
at a discount 按赔价计算；按贴水价格计算；打折扣 = wz}yfdrC  
at a premium 按溢价计算；按升水价格计算 g~DuK|
+  
at call 通知付款；按通知 |.k'?!  
at constant market price 按固定市价计算 g*YDgY  
at constant price 按固定价格计算 J5{;+ysUMl  
at cost 按成本计算 a0|hLqI  
at current market price 按当时市价计算；按现时市价计算 -Q20af-  
at current price 按当时价格计算；按现时价格计算 1'&.6{)P  
at factor cost 按要素成本计算；按生产要素成本计算 Z|t=t"6"  
at money-of-the-day price 按付款当日价格计算 JI>Y?1i0O  
at or better 按指定或较佳价位〔买卖指令〕 $cSUB  
at par 按面值计算；平价 }a;xs};X;  
at sight 见票即付 R1zt6oY  
at the close 按收市盘 $7q3[skH  
at the opening 按开市盘 4aHogheg  
attestation 见证；见证条款 nQc,^A)I  
at-the-money option 平价期权 +4 k=Y  
attorney 受权人；受托代表人 'D21A8*N  
attornment 新拥有人承认书 x*1wsA  
attributable profit 可归属利润 L;3%8F\-.  
attributable share value 可归属股份价值 AYn65Ly  
Auckland Stock Exchange 奥克兰证券交易所 q%sZV>  
auction 拍卖 lE
k@I"  
auctioneer 拍卖商 -P
pcFLZ|  
audit 审计；核数 7${<u0((!  
Audit Commission 审计署 (4FVemgy  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] PK+sGV  
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〕 ${T/b(NM  
audit review 帐目审查 @;egnXxF<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =gj?!d`  
audited account 审计帐目；经审计的帐目 .lcp5D[(  
audited annual account 经审计的周年帐目 t'eaR-  
audited balance sheet 经审计的资产负债表 Wk[a|>  
auditor 核数师；核数主任；审计师 BgXZr,?  
auditor's certificate 核数师证明书；审计师证明书 cC-8.2  
auditor's report 核数师报告；审计师报告 e\6H.9=  
Aussie bond 澳元债券 W1REF9i){  
austerity budget 紧缩预算 0q5J)l:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h%EeU 3  
Australia All Ordinaries Index 澳洲所有普通股票指数 uU^DYgs  
Australian Dollar [AUD] 澳元 y-hTTd"{  
Australian Options Market 澳大利亚期权市场 AqgY*"A7  
Australian Securities Commission 澳洲证券事务监察委员会 >/n];fl>8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &qbEF3p^@  
Australian Stock Exchange 澳大利亚证券交易所 |S!RQ-CF  
Austrian Schilling [ATS] 奥地利先令 f\2IKpF2  
authentication 认证；鉴证 4kL6aSqT  
authority to purchase 委托购买证；委购书 72;'
8  
authorization 认可；核准；授权；授权书 %RD\Sb4YV  
authorization by direction 指示授权 BHr,jC  
authorization by instruction 指令授权 \WiCI:  
authorization by warrant 令状授权 T1C_L?L  
authorization of unit trust 单位信托的认可 -m^-p  
authorized agent 指定代理人 pB:XNkxL
 
authorized capital 法定资本 "}71z  
authorized clerk 出市员 boojq{cvYA  
authorized dealer 认可交易商 3H,x4L5j  
authorized financial institution 认可财务机构 `Abd=1nH  
authorized fund 认可基金 LGhK)]:  
authorized fund house 获授权的基金公司；认可基金公司 x'L=p01  
authorized institution 认可机构 5le
n}){  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k7U.]#5V  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *tv&=  
authorized insurer 获授权保险人；获认可承保人 K+~?yOQj  
authorized investment 特准投资项目 FxlH;'+Q  
authorized person 获授权人 /NQrE#pb  
authorized representative 获授权代表 sTd@/>S?p  
authorized share capital 法定股本 t~L4wr{B  
automated quotation system 自动报价系统 ~|"Vl<9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `"=Hk@E  
自动交易系统〔香港期货交易所有限公司〕 %6q82}#`  
automatic adjustment mechanism 自动调整机制 ]fajj\  
automatic adjustment system 自动调整系统 $2uC%er"H  
Automatic Clearing House 自动票据交换所 myj/93p}`b  
automatic exchange rates accumulation system 自动化汇率累集系统
20}HTV{v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ! t!4CY  
automatic teller machine [ATM] 自动柜员机 2/+~h(Cc  
autopay 自动转帐 @@H/q  
available assets 可用资产 x+Yo#u22  
available fiscal reserve 现存财政储备 yhKH} kR  
available profit 可用利润 uUjjAGZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 J'2 Yrn  
average 平均；平均数；海损 uqcG3Pi  
average basic salary 平均基本薪金 &MH8
~LSb  
average consumer expenditure 平均消费开支；一般消费开支 O\Huj=  
average cost 平均成本 J=-z~\f56  
average cost of land production 增辟土地平均成本 %1 )c{7  
average daily turnover 平均每日成交额 dy+A$)gY<  
average daily wage rate 平均每日工资率 {]6-,/3UR  
average expenditure pattern 平均开支模式 -Mr_Ao`E  
average growth rate 平均增长率 eQi^d/yi  
average net fixed assets 固定资产平均净值 !\#Wq{p>W*  
average of relatives 相对价格平均数 D
Cp8rvUI  
average price 平均价格 P6_Hz!vE  
average propensity to consume 平均消费倾向；一般消费倾向 e[iv"|+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 I3>8B  
average rate 平均率 N'y<<tTA
 
average revenue 平均收入；平均收益 N7s0Ua'-v  
average stock 平均库存；平均存货 Gbhw7 (&  
average yearly rent 平均年租 -;g
Qy[U  
avoidance of double taxation 避免双重课税 '=;e# C`<{  
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 "3VX9{'%@  
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