一些有用的会计术语(也不知道发的地方对不对)A

A: .7gh2K  
A share Ａ股；甲类股份 :ZIa   
abatement of tax 减税；减扣免税额 3c3;8
h$k  
ABN AMRO Bank N.V. 荷兰银行 _Tor9Tj  
above-the-line expenditure 线上项目支出；经常预算支出 B#jnM~fJz  
above-the-line receipt 线上项目收入；经常预算收入 Xi[]8o  
ABSA Asia Limited 南非联合亚洲有限公司 O=RS</01!  
absolute change 绝对数值变更 9|Jv>Ur=)2  
absolute expenditure 实际开支 \?T9v  
absolute guideline figure 绝对准则数字 8TeOh1\  
absolute interest 绝对权益 6Uk+a=Ar  
absolute order of discharge 绝对破产解除令 "N6HX*  
absolute profit margin 绝对利润幅度 YxJQ^D
`  
absolute value 实值；绝对值 nco.j:  
absolutely vested interest 绝对既得权益 P{6$".kIY  
absorbed cost 已吸收成本；已分摊成本 Jp]?tlT  
absorption 吸收；分摊；合并 CMW4Zqau*  
absorption rate 吸收率；摊配率；分摊率 8e*skL  
ACB Finance Limited 亚洲商业财务有限公司 C:t>u..  
acceptable form of reciprocity 合理的互惠条件 7UMZs7L$  
acceptable rate 适当利率；适当汇率 -?)^ hbr  
acceptance agreement 承兑协议 Y_:jc{?  
acceptance for honour 参加承兑 06f%{mAZS  
acceptor 承兑人；接受人；受票人 }]o8}$&(  
acceptor for honour 参加承兑人 ?I[8rzBWU  
accident insurance 意外保险 $e7%>*?m  
Accident Insurance Association of Hong Kong 香港意外保险公会 3P2{M}WIl  
accident insurance scheme 意外保险计划 &`l\Q\_[@  
accident year basis 意外年度基准 c.IUqin  
accommodation 通融；贷款 [8sYEh  
accommodation bill 通融票据；空头票据 ,X^3.ILz  
accommodation party 汇票代发人 `5Kg[nB:  
account balance 帐户余额；帐户结余 9,INyEyAL  
account book 帐簿 CsA(oX  
account collected in advance 预收款项 3&^hf^yg  
account current book 往来帐簿 H}F UgA;  
account of after-acquired property 事后取得的财产报告 -eF-r=FR  
account of defaulter 拖欠帐目 *zrGrk:l  
account payable 应付帐款  k;+TN9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O>]i?  
account receivable 应收帐款 .Q!d[vL  
account receivable report 应收帐款报表 e+lun -  
account statement 结单；帐单；会计财务报表 w{*kbGB8s7  
account title 帐户名称；会计科目 ]{6/6jl  
accountant's report 会计师报告 h$'6."I  
Accountant's Report Rules 会计师报告规则 M=Ze)X\E*'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %(W&
(eN  
Accounting Arrangements 《会计安排》 q8d](MaX  
accounting basis 会计基础 K`Kv.4  
accounting by Official Receiver 破产管理署署长呈交的帐目 i#*[, P~  
Accounting Circular 《会计通告》 paIjXaU1Mb  
accounting class 会计类别  \nEMj,)  
accounting date 记帐日期；会计结算日期 YQN:&Cls  
accounting for money 款项核算 0Gs\x  
Accounting Officer 会计主任 R BHDfm'~7  
accounting period 会计报告期；会计期 U_*,XLU  
accounting policy 会计政策；会计方针 T$D(Y`zdn  
accounting practice 会计惯例 #]jl{K\f#X  
accounting principle 会计准则 aG }oI!  
accounting record 会计记录 W9%v#;2  
accounting report 会计报告 u4~+Bc_GL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F9j@KC(yg  
Accounting Society of China 中国会计学会 v@%4i
~N  
accounting statement 会计报表  bH
G<B
 
accounting system 会计制度；会计系统 1- s(v)cxh  
accounting transaction 会计事项；帐务交易 t<` As6}  
accounting treatment 会计处理 i`gM> q&  
accounting year 会计年度 ~ZVz sNrx  
accretion 增值；添加 l%EvXdZuOy  
accrual 应计项目；应累算数目 !ddyJJ^a  
accrual basis 应计制；权责发生制 ?-)!dl%N  
accrual basis accounting 应计制会计；权责发生制会计 !{^kH;
*u  
accrue 应累算；应计 lZ-U/$od  
accrued benefit 应累算利益 XZKlE F?  
accrued charges 应计费用 /Ot3[B  
accrued cumulative preference share dividend 应累算的累积优先股股息 z='%NZY  
accrued expenses 应累算费用 <rE>?zvm  
accrued interest payable 应付利息；应计未付利息 i6KfH\{N  
accrued interest receivable 应收利息；应计未收利息 .3C::~:  
accrued right 累算权益 %!nI]|  
accruing profit 应累算的利润 a|z-EKV  
accumulated fiscal reserve 累积财政储备 !0@4*>n  
accumulated profit 累积利润；滚存溢利 Z>`\$1CI  
accumulated reserve 累积储备 5c]:/9&
 
accumulation of surplus income 累积收益盈余 *Mhirz%iD  
acquired assets 既得资产 + kMj|()>\  
acquisition 收购；购置；取得 J1}\H$*X  
acquisition cost 购置成本
xw9ZRu<z  
acquisition expenses 购置费用 g}0K@z3  
acquisition of 100% interest 收购全部股权 eY :"\c3  
acquisition of control 取得控制权 ikc1,o  
acquisition of fixed assets 购置固定资产 YjDQ`f/  
acquisition of shell “买壳” Ge`7`D>L  
acquisition price 收购价 E'aOHSAg  
act of God 天灾 L4Jm8sy{  
acting partner 执事合伙人 3cghg._  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XA!a^@<H  
active partner 积极参与的合伙人 OY{fxBb  
active trading 交投活跃 ndLEIqOY  
actual circulation 实际流通 D-/6RVq0m  
actual cost 实际成本 &"%Ws{Qn]  
actual expenditure 实际开支；实际支出 ! :]_-DX  
actual income 实际入息；实际收入；实际收益 X "7CN Td  
actual market 现货市场 MOQ6&C`7q  
actual price 现货价；实际价格 4uiq'-  
actual profit 实际利润 g,\kLTg  
actual quotation 实盘；实际价位；实际报价 ]!AS%D`  
actual year basis 按实际年度计算 u9f^wn  
actuals 实货 }9\_s*  
actuarial investigation 精算调查 h7+"*fN  
actuarial principle 精算原则 @ 3=pFYW)  
actuarial report 精算师报告 +=J$:/&U  
Actuarial Society of Hong Kong 香港精算学会 eWDXV-xD
 
actuarial valuation 精算师估值 VkJ">0k  
actuary 精算师 n0l|7:Mk  
ad referendum agreement 暂定协议；有待覆核的协定 @HbRfD/!  
ad valorem duty 从价税；按值征税 KhWy  
ad valorem duty system 从价税制 myA;Y  
ad valorem fee 从价费 G{: B'08  
ad valorem tariff 从价关税 # QwX|x{  
additional allowance 额外免税额 l!:bNMd  
additional amount for unexpired risk 未过期风险的额外款额 5Lc@=,/0  
additional assessable profit 补加应评税利润 /}@F q  
additional assessment 补加评税 KuwhA-IL  
additional commitment 额外承担 o?}dHTk7  
additional commitment vote 额外承担拨款 c-hc.i}!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8)8~c@  
additional dependent parent allowance 供养父母额外免税额 FBl,Mky  
additional provision 额外拨款 ,mm97I  
additional stamp duty 附加印花税 HVA:|Z19  
additional tax 补加税罚款；补加税款 4S'e>:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9mHCms  
adjudged bankrupt 被裁定破产 Mi.2 >  
adjudicated bankrupt 裁定破产人 qWW\d', .  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B`QF;,3S  
adjudication of bankruptcy 裁定破产；宣告破产 +>C26Q  
adjudication of insolvency 裁定无力偿还债务 ^*l dsc  
adjusted actual 经调整的实数；调整后的实数 |I1,9ex  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?M'CTz}<\  
adjusted figure 经调整的数字；调整后的数额 ;cf$u}+  
adjusted liabilities 经调整的负债；调整后的负债 \{<ml n  
adjusted loss 经调整的亏损；调整后的亏损 TFb7P/g  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 6%p6BK6  
adjusted profit 经调整的利润；调整后的利润 qGag{E5!  
adjusted surplus 经调整的盈余额；调整后的盈余额 5)f 'wVe  
adjusted value 经调整的价值；调整后的价值 e-`9-U%6  
adjustment 调整；修订；理算〔保险〕 a"P & 9c  
adjustment centre 调剂中心 WY|~E
%k  
adjustment lag 调整过程的时间差距；调整时差 x=rMjz-`_  
adjustment mechanism 调整机制 ;sA 5&a>!  
adjustment of loss 亏损调整 1^o})9  
adjustment process 调整过程；调整程序 9HR1m3  
adjustment range 调整幅度 e6'0g=Y#   
administered exchange rate 受管制汇率 GjEV]hqR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pWzYC@_W  
administration expenses 行政费用 NUnwf h  
administration fee 手续费；行政费 vrmMEWPV  
administration in bankruptcy 破产管理 1sza\pR<  
administration order 遗产管理令 /|U;_F Pmc  
administrator 管理人；遗产管理人 )Mq4p'*A[  
administrator of the estate 遗产管理人 "n3n-Y#'  
admission of debt 债项承认书 ~uY5~Qs9G  
admission of proof 接纳债权证明 "T /$K  
advance 放贷款项；垫付款项；预支款项；预付款项 O~8jz
  
advance account 暂支帐目；预付款帐户 ZWyf.VJ  
advance compensation 预付补偿金 o&q:b9T  
advance from shareholder 股东垫款 sifjmNP  
advance pending reimbursement 预支以待日后付还 OkQ< Sc   
advanced economy 先进经济体系 =S54p(>  
advancement 预付；预付财产 xM)P=y_!M+  
advances warrant 垫款令 M"c=_5P  
advancing 贷出 "?aE3$/  
adverse balance 逆差 _Iy)p{y  
adverse exchange 逆汇 umPN=0u6  
advertisement addressed to shareholders 在报章刊登的致股东通告 HHyN\  
advice for collection 托收通知书 2|!js
t  
advice of drawing 提款通知书；汇票通知书 'GW~
~UhdW  
advice of payment 付款通知 # .&t'"u  
Advisory Committee [Securities and Futures Commission] 7KC2%s#7  
谘询委员会〔证券及期货事务监察委员会〕 Q%'4jn?H  
Advisory Committee on Diversification 经济多元化谘询委员会 4%v-)HGh  
affidavit 誓章；遗产申报誓章 Yc[vH=gV}  
affidavit of no receipt 述明无收款的誓章 NB3+kf,  
affiliate 联号；联营公司；附属公司 meB9:w[m  
affiliated company 附属公司；联号；联营公司 Wf:X)S7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KxmB$x5-=8  
affordability 负担能力 p&XuNk  
African Development Bank [AfDB] 非洲开发银行 (8S+-k?  
after-acquired property 事后取得的财产 <vg|8-,#m  
after-hours dealing 市后交易 N}z]OvnZH  
after-tax profit 税后盈利；税后利润；税后溢利 ak}ke  
agency agreement 代理协议 FzsW^u+  
agency expenses 代理机构的开支 (Gzq 1+B  
agency fee 代理费 :gkn`z  
Agency Law 《代理法》 >0N$R|B&  
agent 代理人；承销人 z2.OR,R}]  
agent of company 公司代理人 J=t}N+:F`b  
agent's fee 代理人费；经纪费 k fOd|-  
aggregate 总计；总数；总体数字 OlW
5k`B  
aggregate amount 总款额；总额 yF XPY=EQ  
aggregate assets and liabilities 总体资产与负债 `sdbo](76  
aggregate at constant price 按固定价格计算的总体数字 -oju-gf K  
aggregate demand 总需求 <aMihT)dd  
aggregate gross position 总持仓量 ]nS9taEA   
aggregate limit 总限额 j}%C;;MPH  
aggregate of salaries tax 合计薪俸税 g>?,,y6/w  
aggregate performance 总体表现；总体业绩 !q+ %]k?x  
aggregate supply 总体供应 B`%%,SLJ  
aggregate surplus 总盈余 >Co@K^'  
aggregate total 整体总额 I7#+B1t  
aggregate value 总值；合计价值 65c#he[_Y  
aggregated basis 合计基准 Qz A)HDQ
  
aggregated net chargeable income 合计应课税入息实额 "X1{*  
aggregation 合并计算；合计；总和 qy!pD R;  
aggregation of incomes of husband and wife 夫妇入息合并计算 bsWDjV~  
aggregation of property 财产的总和 xtS0D^  
agio 差价；贴水 IrP6Rxh  
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》 V+y:!t`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B&lF! ]  
《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》 0j-;4>p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mhnK{M @56  
《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》 K@=_&A!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;fY)7 '  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 75H5{#)  
agreement for a settlement 授产协议 0K^G>)l  
agreement for assignment 转让协议  7w|4BRL
 
agreement for sale 售卖协议；买卖协议 ~u80v h'  
agreement for sale and purchase 买卖协议 ZsDn
`8  
agreement for the payment of interest 支付利息协议 ~Ywto
 
agreement for the repayment of money 还款协议 SR1UO'.  
agreement of reinsurance 再保险协议 !7kca#,X  
Agricultural Bank of China 中国农业银行 S|v-lJ/I  
air passenger departure tax 飞机乘客离境税 cW, 6MAQo  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 852Bh'u_  
airport tax 机场税 |(1z ?Spbe  
alcohol duty 酒精税 Y'i_EX|  
alienation 让与；让渡；转让 RiAY>:  
alimony 生活费；赡养费 y>m=A41:g  
All Ordinaries Index [AOI] 所有普通股指数 R
<-(  
all risks 全险；综合险 c_bIadE{  
All Sales Record for Stock Market 《股票市场成交报告》 ?IV3"\5  
Allied Capital Resources Limited 新联财务有限公司 9G}Crp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A&QO]8  
allocation letter 拨款信件 v.I>B3bEg  
allocation of fund 分配款项；预留款项 A ptzBs/  
allocation of profit 利润分配；溢利分配 Mi"dFx^Md  
allocation warrant 拨款令 3YPoObY  
allotment 分配；配股 {oN7I'>  
allotment notice 股份配售通知；配股通知
Vg4N7i  
allotment of shares 股份分配 O>`DR0  
allowable 可获宽免；免税的 9y"*H2$#  
allowable business loss 可扣除的营业亏损 !pLQRnI}6  
allowable expenses 可扣税的支出 ra k@oW]  
allowance 免税额；津贴；备抵；准备金 gG.b=DvzY  
allowance for debts 债项的免税额 K%A:W  
allowance for depreciation by wear and tear 耗损折旧免税额 QR($KW(  
allowance for funeral expenses 殡殓费的免税额  OL|UOG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QGnBNsAh  
allowance for repairs and outgoings 修葺及支出方面的免税额 .DSmy\FI5  
allowance to debtor 给债务人的津贴 9n"
D/NZB  
alteration of capital 资本更改 ']ussFaQ  
alternate trustee 候补受托人 <M|kOi  
amalgamation 合并 n089tt=TE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RE(R5n28,  
ambit of charges 征税范围；收费范围 a:tCdnK/  
amended valuation 经修订的估值 H`;q@  
American Commodities Exchange 美国商品交易所 cmv&!Egd  
American Express Bank Limited 美国运通银行 Yvu!Q  
American Stock Exchange 美国证券交易所 'J&$L c  
amortization 摊销 Em8C +EM  
amount due from banks 存放银行同业的款项 D"m]`H  
amount due from banks abroad 存放海外银行同业的款项 Rj9YAW$  
amount due from holding companies 控股公司欠款 _fu?,  
amount due from local banks 存放本港银行同业的款项 $5`P~Q'U  
amount due to banks 银行同业的存款 ?E0j)P/ (  
amount due to banks abroad 海外银行同业的存款 W7lR54%|  
amount due to holding companies 控股公司存款 tTB,eR$  
amount due to local banks 本港银行同业的存款 OFTyN^([@  
amount due to outport banks 外埠银行同业的存款 E}d@0C:  
amount for note issue 发行纸币的款额  ((}T^  
amount of bond 担保契据的款额 3U0>Y%m|,  
amount of consideration 代价款额 XP"lqy
Ai  
amount of contribution 供款数额 ) )q4Rh  
amount of indebtedness 负债款额 [kIiKLX  
amount of principal of the loan 贷款本金额 B6&;nU>;  
amount of rates chargeable 应征差饷数额 V(|@6ww  
amount of share capital 股本额 db%o3>>e  
amount of sums assured 承保款额 gUs.D_*  
amount of variation 变动幅度 )B86  
amount of vote 拨款数额 mX9amS&B$  
amount payable 应付款额 B\,pbOE?#  
amount receivable 应收款额 +,&8U&~`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )DS|mM)  
analysis 分析 z %Ty;  
ancillary risk 附属风险 x roo_  
annual account 周年帐目；周年帐目报表；年度决算；年结 dBKL_'@@}  
annual accounting date 年结日期 Wp"+\{@)  
annual allowance 每年免税额；年积金；年度津贴；年津 :d v{'O  
annual balance 年度余额 [=[>1<L>  
annual disposable income 每年可动用收入 Tji G!W8  
annual estimates 周年预算 iYi3x_A`  
annual fee 年费 '%.
:97  
annual general meeting 周年大会 18ApHp  
annual growth rate 年增率；每年增长率 |'B-^?;  
annual long-term supplement 长期个案每年补助金 @kCFc
}  
annual pensionable emolument 可供计算退休金的年薪 K}e%E&|>  
annual report 年报 zO BLF|L=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W_:3Sj l'  
annual return 周年报表；周年申报表；每年报税表格 +{(f@,&~{  
Annual Return Rules 《周年报表规则》 A dNQS  
annual review of consumer prices 每年消费物价回顾 N?Byp&rqI<  
annual roll-forward basis 逐年延展方式 J!40`8i  
annual salary 年薪 5G!0Yy['  
annual statement 年度报表；年度决算表 ' U]\]Wp  
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 wldv^n hM  
annuitant 年金受益人 ws1io.  
annuity 年金  n7g}u  
annuity contract 年金合约 or~2r8  
annuity on human life 人寿年金 0wM2v[^YO  
antecedent debt 先前的债项 5bKBVkJ'  
ante-dated cheque 倒填日期支票 87; E#2  
anticipated expenditure 预期开支 F|+Qi BO  
anticipated net profit 预期纯利 ZqtL4M~9  
anticipated revenue 预期收入 7Gwn,&)  
anti-inflation measure 反通货膨胀措施 T_\Nvzb}  
anti-inflationary stance 反通货膨胀立场 -BQoNEh  
apparent deficit 表面赤字 MI^@p`s  
apparent financial solvency 表面偿债能力 =35g:fL  
apparent partner 表面合伙人 +,7nsWV  
application for personal assessment 个人入息课税申请书 O+iNR9O  
application of fund 资金应用 in-|",O`Z  
application to release as liquidator and to destruct the books of accounts and documents } Xbmb8  
申请免除清盘人职务及毁灭帐簿与文件 ~e|RVY,  
appointed actuary 委任精算师 E}?n^Zf  
appointed auditor 委任核数师；委任审计师 /g/]Q^  
appointed trustee 委任的受托人 * {avx  
appointer 委任人 B*0TM+  
apportioned pro rata 按比例分摊 JRti2Mu  
apportionment 分配；分摊 .r ,wc*SF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b/[$bZD5o  
apportionment formula 分摊方程式
8jBrD1  
apportionment of estate duty 遗产税的分摊 tQR qQ  
appraisal 估价；评估 JM&`&fsOC{  
appreciable growth 可观增长 6d7E@}<  
appreciable impact 显着影响 :.
DZ~I  
appreciable increase 可观增长 xUW\P$  
appreciation 增值；升值 xDqJsp=]-  
appreciation against other currencies 相对其他货币升值 91f{qq=#J{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0P_=Oy"l-  
appreciation tax 增值税 V ,+&.A23  
appropriation 拨款；拨用；拨付 kAV4V;ydh  
appropriation account 拨款帐目 Vs1H)T%  
Appropriation Bill 拨款法案
;AH8/M B9  
appropriation-in-aid system 补助拨款办法 'c7'iDM  
approved assets 核准资产 u0Q6+U  
approved basket stock 认可一篮子证券 e w%rc.;  
approved budget 核准预算 wI5(`_l{G  
approved charitable donation 认可慈善捐款 KPi_<LuK  
approved charitable institution 认可慈善机构 H*.v*ro9_  
approved currency 核准货币；认可货币 "xI70c{  
approved estimates 核准预算 =67ab_V  
approved estimates of expenditure 核准开支预算 \sn wR  
approved overseas insurer 核准海外保险人 ~|Nj+A  
approved overseas trust company 核准海外信托公司 QBYY1)6S,  
approved pooled investment fund 核准汇集投资基金 gB_gjn\  
approved provident fund scheme 认可公积金计划 *Uw"`l  
approved provision 核准拨款 S4S}go*G[  
approved redeemable share 核准可赎回股份 +B '<0  
approved regional stock 认可地区性证券 <@S'vcO  
approved retirement scheme 认可退休金计划 N,bH@Q.Ci  
approved subordinated loan 核准附属贷款 SpO%nZ";g8  
arbitrage 套戥；套汇；套利 j'uzjs[  
arbitrageur 套戥者；套汇者 eK
[9wEdn  
arbitrary amount 临时款项 +;Pkpuu  
arrangement 措施；安排；协定 6vfut$)[{  
arrears 欠款 H73 r3BH  
arrears of pay 欠付薪酬 J4]tT pu"K  
arrears of revenue 逾期未收税款；逾期未收的帐项 
:@b=;  
articles of association 组织章程；组织细则；组织章程细则 0 wjL=]X1e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :IX_|8e ^  
ascertainment of profit 确定利润 N0pA ,&  
"Asia Clear" “亚洲结算系统” /[qLf:rGI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n v ?u  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 wii.0~p  
Asian Development Fund [ADF] 亚洲发展基金 >~l^E!<i-u  
Asian dollar bond 亚洲美元债券 en"\2+{Cg  
Asian dollar market 亚洲美元市场 j.yh>"de  
Asian dollar rate 亚洲美元利率 ~}_
S]^br  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J1R5_b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _oHxpeM  
asked price 沽盘；喊价；索价；卖方报价 6`@6k2]  
assessable income 应评税入息 7/HX!y{WP  
assessable loss 应评税亏损 % kaV?j  
assessable profit 应评税利润 ,`8:@<e  
assessable value 应评税值 *EPJeblAV  
assessed profit 估定利润 Cb6K!5[q]  
assessed value 经评估价值 t=\ ffpA  
assessment 评税；评定；估价；评税单 Jz]OWb *  
assessment number 评税编号；估价编号 X"V)oC  
assessment of additional tax 补加税评税 R].xT-1  
assessment of performance 业绩评估；实绩评价 19:1n]*X<  
Assessor 评税主任 k*rG^imX  
asset price bubbles 资产价格泡沫 E&ReQgBf
t  
asset-backed securities 具资产保证的证券 !y862oKD  
assets accretion 资产增值 SAU` u]E  
assets and liabilities 资产与负债 vW0U~(XlN  
assets betterment statement 资产递增表；资产改进表 50dx[v8  
assets lending 实物放款；有抵押贷款 UJuz  
assets of the company passing on the death 死者去世时转移的公司资产 sD9OV6^{?K  
assets pledged as security for liabilities 用作负债抵押的资产 B@ >t$jK  
assets portfolio 资产投资组合 fRwr}n'
 
assets price 资产价格 _=9m[  
assets quality 资产质素 4,&f#=Y  
assets realization 资产变现 y~z&8XrH  
assets refinancing arrangement 资产再集资安排 Ih[k{p  
assets securitization 资产证券化 tqpSir  
assets situated outside Hong Kong 在香港以外地方的资产 P\h1%a/D  
assets stripping 削减资产；拆卖资产 4WPco"xH!  
assets value 资产值 jw)c|%r>  
assignee 承让人 "g/UpnH  
assignment 转让；转让书；转让契 RSx{Gbd4X  
assignment of interest 权益转让 NAO0b5-h  
assignment of letters patent and trade mark 专利证书及商标转让 94?/Rhs5  
assignment of property 物业转让；物业转让书 I/zI\PP,  
assignment right 转让权 Y}h&dAr  
assignor 转让人 @cQ |`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 T#KVN{O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4O4}C#6(4  
associate member 附属会员 As??_=>4  
associated body corporate 相联法人团体 p::`1  
associated company 相联公司；联属公司  `ghNS  
associated corporation 相联法团 Icx)+Mq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bRJ]avR  
公认会计师公会〔英国〕 V$ho9gQ!l[  
Association of Futures Exchange Brokers 香港期货经纪协会 pIPjTQ?cq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {5SJ0'.B2g  
association of underwriters 承保人组织 Pa{b
kr  
assumption of control 接管 uFG ;AY|  
assurance 担保；保险；转易；转易书 UoJMOw[  
assurance of interest 权益的转易 1
]aya(  
at 19XX price 按一九ＸＸ年价格计算 n>YgL}YZ?  
at a discount 按赔价计算；按贴水价格计算；打折扣 U8eU[|-8O/  
at a premium 按溢价计算；按升水价格计算 %1M!4**W  
at call 通知付款；按通知 /+m7
J"Km  
at constant market price 按固定市价计算 ,UfB{BW  
at constant price 按固定价格计算 2\#
~%D>[  
at cost 按成本计算 ze`qf%  
at current market price 按当时市价计算；按现时市价计算 !/Wv\qm  
at current price 按当时价格计算；按现时价格计算 OQ _wsAA  
at factor cost 按要素成本计算；按生产要素成本计算 a61?G!]  
at money-of-the-day price 按付款当日价格计算 7mYBxE/  
at or better 按指定或较佳价位〔买卖指令〕 84gj%tw'-  
at par 按面值计算；平价 h)T-7b  
at sight 见票即付 9QkIMJf0e  
at the close 按收市盘 '~76Y9mv  
at the opening 按开市盘 BgwZZ<B  
attestation 见证；见证条款 d-"[-+)
-  
at-the-money option 平价期权 Ot3+<{  
attorney 受权人；受托代表人 e(k$k>?  
attornment 新拥有人承认书 tHo/Vly6Z  
attributable profit 可归属利润 =e]Wt
/AQ  
attributable share value 可归属股份价值 NAfu$7  
Auckland Stock Exchange 奥克兰证券交易所 W97 &[([
 
auction 拍卖 <~Tfi*^+  
auctioneer 拍卖商 0Y\7A  
audit 审计；核数 }u~r.=  
Audit Commission 审计署 Jm}zit:o  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G$ Ii  
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〕 #e;\Eap  
audit review 帐目审查 LWP&Si*j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1H,hw  
audited account 审计帐目；经审计的帐目 <txzKpM  
audited annual account 经审计的周年帐目 p%*!]JRS  
audited balance sheet 经审计的资产负债表 HUY1nb=  
auditor 核数师；核数主任；审计师 evHKq}{  
auditor's certificate 核数师证明书；审计师证明书 vM2\tL@"  
auditor's report 核数师报告；审计师报告 ~TALpd  
Aussie bond 澳元债券 !yX4#J(  
austerity budget 紧缩预算 L}%4YB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dDla?)F  
Australia All Ordinaries Index 澳洲所有普通股票指数 ic|>JX$G  
Australian Dollar [AUD] 澳元 ^7% KS  
Australian Options Market 澳大利亚期权市场 y-CVyl  
Australian Securities Commission 澳洲证券事务监察委员会 Nh|QYxOP  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 j*;/Cah]k  
Australian Stock Exchange 澳大利亚证券交易所 )*3sE1  
Austrian Schilling [ATS] 奥地利先令 o*WI*Fb'  
authentication 认证；鉴证 ]Q\/si&  
authority to purchase 委托购买证；委购书 G!IJ#|D:~  
authorization 认可；核准；授权；授权书 OQh(qa  
authorization by direction 指示授权 nLjo3yvV..  
authorization by instruction 指令授权 !ZlNPPrq}  
authorization by warrant 令状授权 ZX!u\O|w  
authorization of unit trust 单位信托的认可 .EUOKPK4W  
authorized agent 指定代理人 >T<"fEBI  
authorized capital 法定资本 Qf]ACN  
authorized clerk 出市员 ?#917M  
authorized dealer 认可交易商 MM%c  
authorized financial institution 认可财务机构 u)fmXoQ  
authorized fund 认可基金 ]%5DuE\M8\  
authorized fund house 获授权的基金公司；认可基金公司 {?9s~{Dl  
authorized institution 认可机构 hol54)7$3:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 GlVD!0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]OOL4=b  
authorized insurer 获授权保险人；获认可承保人 If_S_A c  
authorized investment 特准投资项目 6 4da~SEn  
authorized person 获授权人 Mb(aI!;A  
authorized representative 获授权代表 7=ZB?@bU~  
authorized share capital 法定股本 @u2nG:FG  
automated quotation system 自动报价系统 @E$PjdB5M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5E/z.5 q  
自动交易系统〔香港期货交易所有限公司〕 WeTsva+  
automatic adjustment mechanism 自动调整机制 !:mo2zA  
automatic adjustment system 自动调整系统 4yH=dl4=44  
Automatic Clearing House 自动票据交换所 b!ZXQn3X<  
automatic exchange rates accumulation system 自动化汇率累集系统 j[h4F"`-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "oYyeT ,?  
automatic teller machine [ATM] 自动柜员机 NVMhbpX6  
autopay 自动转帐 B{SzC=4f}  
available assets 可用资产 #is:6Z,OEU  
available fiscal reserve 现存财政储备 [2!K 6  
available profit 可用利润 !ldb_*)h  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <;.Zms${@  
average 平均；平均数；海损 sSi1;9^o  
average basic salary 平均基本薪金 F}A@H<?  
average consumer expenditure 平均消费开支；一般消费开支 3I?? K)Yl  
average cost 平均成本 D!~-53f@  
average cost of land production 增辟土地平均成本 Poacd;*  
average daily turnover 平均每日成交额 Dm6}$v'0  
average daily wage rate 平均每日工资率 pI |;  
average expenditure pattern 平均开支模式 jl=<Q.Mm7  
average growth rate 平均增长率 4XDR?KUM  
average net fixed assets 固定资产平均净值 H'$g!Pg  
average of relatives 相对价格平均数 tZ[Y~],F  
average price 平均价格 02} &h  
average propensity to consume 平均消费倾向；一般消费倾向 l'(Cxhf.W  
average propensity to save 平均储蓄倾向；一般储蓄倾向 *tjE#TW  
average rate 平均率 Z^>[{|lIA  
average revenue 平均收入；平均收益 =/"Of  
average stock 平均库存；平均存货 nv(Pwb3B  
average yearly rent 平均年租 WJZW5 Xt  
avoidance of double taxation 避免双重课税 /
b20!3  
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 3~BL!e,  
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