一些有用的会计术语(也不知道发的地方对不对)A

A: c)}2K0  
A share Ａ股；甲类股份 -oyO+1V  
abatement of tax 减税；减扣免税额 fY,|o3#  
ABN AMRO Bank N.V. 荷兰银行 >Kivuc  
above-the-line expenditure 线上项目支出；经常预算支出 sbj";h=E  
above-the-line receipt 线上项目收入；经常预算收入 }tG3tz0%fX  
ABSA Asia Limited 南非联合亚洲有限公司 2&Jdf  
absolute change 绝对数值变更 %0,-.(h  
absolute expenditure 实际开支 +oc >S  
absolute guideline figure 绝对准则数字 Wht(O~F  
absolute interest 绝对权益 2;$k(x]  
absolute order of discharge 绝对破产解除令 )JD(`  
absolute profit margin 绝对利润幅度 wW2d\Zd&  
absolute value 实值；绝对值 4/e60jA  
absolutely vested interest 绝对既得权益 ~+G#n"Pn  
absorbed cost 已吸收成本；已分摊成本 P[ r];e  
absorption 吸收；分摊；合并 47r&8C+&\  
absorption rate 吸收率；摊配率；分摊率 X^@I].  
ACB Finance Limited 亚洲商业财务有限公司 17|np2~  
acceptable form of reciprocity 合理的互惠条件 vUA0FoOp  
acceptable rate 适当利率；适当汇率 Sv'y e  
acceptance agreement 承兑协议 5D Y
\:AF  
acceptance for honour 参加承兑 W_`A"WdT.  
acceptor 承兑人；接受人；受票人 l@JSK;  
acceptor for honour 参加承兑人 ]Mi.f3QlO6  
accident insurance 意外保险 h3* x[W  
Accident Insurance Association of Hong Kong 香港意外保险公会 \4d.sy0&>-  
accident insurance scheme 意外保险计划 .8WXC   
accident year basis 意外年度基准 ({^9<Us  
accommodation 通融；贷款 e>}}:Ud  
accommodation bill 通融票据；空头票据 a4MZ
;5  
accommodation party 汇票代发人 0aI;\D*Ts  
account balance 帐户余额；帐户结余 TUIk$U?/I  
account book 帐簿 1f'Hif*r_X  
account collected in advance 预收款项 Wg`AZ=t  
account current book 往来帐簿 `J0i.0p  
account of after-acquired property 事后取得的财产报告 ^|!I+  
account of defaulter 拖欠帐目 6w[}&pX"z  
account payable 应付帐款 j*v40mXl`2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V9wI\0  
account receivable 应收帐款 m#vL*]c}  
account receivable report 应收帐款报表 w Y  
account statement 结单；帐单；会计财务报表 l_rn++  
account title 帐户名称；会计科目 Z8#Gwyinx  
accountant's report 会计师报告 S8d8%R~1=h  
Accountant's Report Rules 会计师报告规则 #R0A= !  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "=. t 36#  
Accounting Arrangements 《会计安排》 20RXK1So  
accounting basis 会计基础 X-LA}YH=tS  
accounting by Official Receiver 破产管理署署长呈交的帐目 8.J(r(;>  
Accounting Circular 《会计通告》 bx4'en#  
accounting class 会计类别 'XrRhF (  
accounting date 记帐日期；会计结算日期 4+;$7"fJ  
accounting for money 款项核算 4mjgt<`  
Accounting Officer 会计主任 Y-mK+12  
accounting period 会计报告期；会计期 LhXUm  
accounting policy 会计政策；会计方针 WLa!.v>  
accounting practice 会计惯例 H9)m^*  
accounting principle 会计准则 "syh=BC v  
accounting record 会计记录  p?D2)(  
accounting report 会计报告 gi/@j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $2^
`Uca  
Accounting Society of China 中国会计学会 F>je4S;  
accounting statement 会计报表 |{r$jZeE  
accounting system 会计制度；会计系统 j%
u-dr  
accounting transaction 会计事项；帐务交易 51C2u)HE  
accounting treatment 会计处理 `:m!~  
accounting year 会计年度 '_\;jFAM  
accretion 增值；添加 6qWdd&1  
accrual 应计项目；应累算数目 \c v?^AI  
accrual basis 应计制；权责发生制 2&'|Eqk  
accrual basis accounting 应计制会计；权责发生制会计 f
3j{VN  
accrue 应累算；应计 GQQ.OvEc  
accrued benefit 应累算利益 [H<bh%  
accrued charges 应计费用 O,bkQY$v  
accrued cumulative preference share dividend 应累算的累积优先股股息 "xmP6=1  
accrued expenses 应累算费用 g"s$}5{8:  
accrued interest payable 应付利息；应计未付利息 ,#FLM`  
accrued interest receivable 应收利息；应计未收利息 1"7Sy3  
accrued right 累算权益 o%{'UG  
accruing profit 应累算的利润 )n49lr6X  
accumulated fiscal reserve 累积财政储备 {Gq*e/  
accumulated profit 累积利润；滚存溢利 `1*nL,i  
accumulated reserve 累积储备 oI:o"T77sA  
accumulation of surplus income 累积收益盈余 =*
qD4qYA  
acquired assets 既得资产 {rfF'@[  
acquisition 收购；购置；取得 Ji1Pz)fq  
acquisition cost 购置成本 Ho DVn/lr  
acquisition expenses 购置费用 PWRy7d  
acquisition of 100% interest 收购全部股权 ;8WZx  
acquisition of control 取得控制权 T{qTj6I  
acquisition of fixed assets 购置固定资产 w=]Ks'C]  
acquisition of shell “买壳” $Nrm!/)*'}  
acquisition price 收购价 HoV^Y6  
act of God 天灾 d)cOhZy  
acting partner 执事合伙人 EN{]Qb06A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XC 7?VE  
active partner 积极参与的合伙人 TD[EQ  
active trading 交投活跃 %*aJLn+]_R  
actual circulation 实际流通 ^,l_{  
actual cost 实际成本 9)xUA;Qw?z  
actual expenditure 实际开支；实际支出 ah @uUHB  
actual income 实际入息；实际收入；实际收益 :@W.K5  
actual market 现货市场
taGU  
actual price 现货价；实际价格 g4`Kp;}&'  
actual profit 实际利润 UJ-?k&j,  
actual quotation 实盘；实际价位；实际报价 IK,|5]*Ar  
actual year basis 按实际年度计算 :j|IP)-f  
actuals 实货 gqXS~K9t  
actuarial investigation 精算调查 2!&&|Mh}  
actuarial principle 精算原则 H>9CW<
8  
actuarial report 精算师报告 nJ4@I7Sk;  
Actuarial Society of Hong Kong 香港精算学会 `Y-|H;z  
actuarial valuation 精算师估值 o1&:r
y  
actuary 精算师 -<jL~][S  
ad referendum agreement 暂定协议；有待覆核的协定 />'V!iWyz  
ad valorem duty 从价税；按值征税 ;.xoN|Per  
ad valorem duty system 从价税制 |qZko[W}=  
ad valorem fee 从价费 b'MSkEiQG  
ad valorem tariff 从价关税 PB%-9C0  
additional allowance 额外免税额 L %ip>  
additional amount for unexpired risk 未过期风险的额外款额 M8H5K  
additional assessable profit 补加应评税利润 ikWtC]y  
additional assessment 补加评税 DeR='7n  
additional commitment 额外承担 PH"hn
]  
additional commitment vote 额外承担拨款 !D!~^\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hA\K</h.  
additional dependent parent allowance 供养父母额外免税额 [."[pY  
additional provision 额外拨款 !fBF|*/  
additional stamp duty 附加印花税 t8^m`W  
additional tax 补加税罚款；补加税款 V f-a'K&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5es[Ph|K5  
adjudged bankrupt 被裁定破产 yc|VJ2R*  
adjudicated bankrupt 裁定破产人 m}>F<;hQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^F?&|clM/  
adjudication of bankruptcy 裁定破产；宣告破产 1qV@qz  
adjudication of insolvency 裁定无力偿还债务 8Ll[ fJZA  
adjusted actual 经调整的实数；调整后的实数 LIg{J%  
adjusted current assets 经调整的流动资产；调整后的流动资产 + OV')oE  
adjusted figure 经调整的数字；调整后的数额 1n%?@+W  
adjusted liabilities 经调整的负债；调整后的负债 1B),A~Ip  
adjusted loss 经调整的亏损；调整后的亏损 tXJUvish  
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_xnai  
adjusted profit 经调整的利润；调整后的利润 aP'"G^F  
adjusted surplus 经调整的盈余额；调整后的盈余额 0]D0{6x8  
adjusted value 经调整的价值；调整后的价值 8|E'>+ D_-  
adjustment 调整；修订；理算〔保险〕 JS}{%(B  
adjustment centre 调剂中心 v]__%_  
adjustment lag 调整过程的时间差距；调整时差 ?+T^O?r|O  
adjustment mechanism 调整机制 >]o}}KF?  
adjustment of loss 亏损调整 S+TOSjfis  
adjustment process 调整过程；调整程序 \om%Q[F7a  
adjustment range 调整幅度 {3N'D2N  
administered exchange rate 受管制汇率 =^H4Yck/5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 eZ"
1gYqy  
administration expenses 行政费用 Bgmn2-  
administration fee 手续费；行政费 E}%hz*Q)(  
administration in bankruptcy 破产管理 
5[j`6l  
administration order 遗产管理令 qfcYE=  
administrator 管理人；遗产管理人 JCAq8=zM  
administrator of the estate 遗产管理人 <~ JO s2  
admission of debt 债项承认书 6<K6Y5<6  
admission of proof 接纳债权证明 4v[~r1!V  
advance 放贷款项；垫付款项；预支款项；预付款项 g$. \
  
advance account 暂支帐目；预付款帐户 @( n^T  
advance compensation 预付补偿金 ~4q5 k5.,  
advance from shareholder 股东垫款 =]3tUD  
advance pending reimbursement 预支以待日后付还 bc , p}  
advanced economy 先进经济体系 <b/~.$a'  
advancement 预付；预付财产 FI"`DMb}  
advances warrant 垫款令 s1?[7yC  
advancing 贷出 E( us'9c   
adverse balance 逆差 vkLC-Mzm<  
adverse exchange 逆汇 mSk5u7  
advertisement addressed to shareholders 在报章刊登的致股东通告 czlFr|O;  
advice for collection 托收通知书 ,lCgQ0}<  
advice of drawing 提款通知书；汇票通知书 5U_H>oD  
advice of payment 付款通知 <0S=,!  
Advisory Committee [Securities and Futures Commission] S*AERm  
谘询委员会〔证券及期货事务监察委员会〕 L
g"C]  
Advisory Committee on Diversification 经济多元化谘询委员会 u&wiGwF[  
affidavit 誓章；遗产申报誓章 j5@:a  
affidavit of no receipt 述明无收款的誓章 $%VuSrZ&  
affiliate 联号；联营公司；附属公司 Qp`gswvE  
affiliated company 附属公司；联号；联营公司 =_YG#yS  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0ZQ'_g|%  
affordability 负担能力 ccd8O{G.M  
African Development Bank [AfDB] 非洲开发银行 [pVamE  
after-acquired property 事后取得的财产 /c):}PJ^#7  
after-hours dealing 市后交易 4Jx"A\5*G  
after-tax profit 税后盈利；税后利润；税后溢利 G\NPV
'  
agency agreement 代理协议 
*.)tG  
agency expenses 代理机构的开支 ^&g=u5 d0  
agency fee 代理费 wcDRH)AW.  
Agency Law 《代理法》 !bV5Sr^  
agent 代理人；承销人 u{["50~  
agent of company 公司代理人 ] }f9JNf$  
agent's fee 代理人费；经纪费 Pz$R(TV  
aggregate 总计；总数；总体数字 y\{%\$  
aggregate amount 总款额；总额 ax 41N25  
aggregate assets and liabilities 总体资产与负债 DNP13wp@  
aggregate at constant price 按固定价格计算的总体数字 IHRGw  
aggregate demand 总需求 kA7mLrON  
aggregate gross position 总持仓量 IKie1!ZU{"  
aggregate limit 总限额 J*9$;  
aggregate of salaries tax 合计薪俸税 bTQNb!&  
aggregate performance 总体表现；总体业绩 Ytg
j|@jsp  
aggregate supply 总体供应 soCi[j$lH  
aggregate surplus 总盈余 [ Bl c^C{f  
aggregate total 整体总额 "kZ[N'z(  
aggregate value 总值；合计价值 +MmHu6"1  
aggregated basis 合计基准 b%cF  
aggregated net chargeable income 合计应课税入息实额 N>>uCkC  
aggregation 合并计算；合计；总和 ?)e37  
aggregation of incomes of husband and wife 夫妇入息合并计算 i*CZV|t US  
aggregation of property 财产的总和 ?.Pg\ur  
agio 差价；贴水 ]r_;dYa  
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》 z2Z^~,i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "Ky; a?Y  
《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》 h,"4SSL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  ^eoLAL  
《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》 tnLAJ+-M  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment F`9]=T0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Is+O  
agreement for a settlement 授产协议 N!`e}Z6S  
agreement for assignment 转让协议 z3uW)GQ.  
agreement for sale 售卖协议；买卖协议 yv)ux:P&+  
agreement for sale and purchase 买卖协议 d:yqj:  
agreement for the payment of interest 支付利息协议 ~Ch+5A;
 
agreement for the repayment of money 还款协议 *}8t{ F@k  
agreement of reinsurance 再保险协议 J:skJ.Wx  
Agricultural Bank of China 中国农业银行 I[n^{8gz  
air passenger departure tax 飞机乘客离境税 UT="2*3gz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 S]E.KLR?[;  
airport tax 机场税 ur$l Z0   
alcohol duty 酒精税 [|l?2j\  
alienation 让与；让渡；转让 yV^s,P1  
alimony 生活费；赡养费 t'ZWc\  
All Ordinaries Index [AOI] 所有普通股指数 )aX,%yK  
all risks 全险；综合险 6S~sVUL9`  
All Sales Record for Stock Market 《股票市场成交报告》 >|;aIa@9  
Allied Capital Resources Limited 新联财务有限公司 EAeqLtFqs  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?mlNL/:  
allocation letter 拨款信件 h>Hb`G<  
allocation of fund 分配款项；预留款项 -1J[n0O.  
allocation of profit 利润分配；溢利分配 +T8B:  
allocation warrant 拨款令 )Y)pmjZaG  
allotment 分配；配股 xpOg8u5  
allotment notice 股份配售通知；配股通知 +k`!QM>e-  
allotment of shares 股份分配 +E1h#cc)  
allowable 可获宽免；免税的 <vwkjCA`  
allowable business loss 可扣除的营业亏损 IUwm}9Q!  
allowable expenses 可扣税的支出 ]Zmj4vK J  
allowance 免税额；津贴；备抵；准备金 (T2m"Yi:  
allowance for debts 债项的免税额 XQS9,Hl  
allowance for depreciation by wear and tear 耗损折旧免税额 H9CS*|q6r  
allowance for funeral expenses 殡殓费的免税额 B,{K*-7)MX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MR}Agu#LG  
allowance for repairs and outgoings 修葺及支出方面的免税额 +a*tO@HG  
allowance to debtor 给债务人的津贴 \G-KplKS  
alteration of capital 资本更改 &~W:xg(jN  
alternate trustee 候补受托人 zk( U8C+  
amalgamation 合并 YQY%M>F@d%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3$X'Y]5a  
ambit of charges 征税范围；收费范围 HbW0wuI  
amended valuation 经修订的估值 '}$Dgp6e  
American Commodities Exchange 美国商品交易所 N$[{8yil^w  
American Express Bank Limited 美国运通银行 \<g*8?yFs  
American Stock Exchange 美国证券交易所 p}cw{  
amortization 摊销 NQ6sGL  
amount due from banks 存放银行同业的款项 k-}b{  
amount due from banks abroad 存放海外银行同业的款项 8Ac:_Zg  
amount due from holding companies 控股公司欠款 ~*wk6&|  
amount due from local banks 存放本港银行同业的款项 {D=@n4JO  
amount due to banks 银行同业的存款 f;b[w

 
amount due to banks abroad 海外银行同业的存款 ,N0#!<}4  
amount due to holding companies 控股公司存款 f!JS= N?3  
amount due to local banks 本港银行同业的存款 &%-73nYw  
amount due to outport banks 外埠银行同业的存款 ^#sU*trr  
amount for note issue 发行纸币的款额 Dtj&W<NXo  
amount of bond 担保契据的款额 G.UI|r/Kz  
amount of consideration 代价款额 mrw=T.  
amount of contribution 供款数额 *M"}z  
amount of indebtedness 负债款额 h2D>;k  
amount of principal of the loan 贷款本金额 %VnbmoO  
amount of rates chargeable 应征差饷数额  s~Te  
amount of share capital 股本额 /bVoErf  
amount of sums assured 承保款额 XcjRO#s\  
amount of variation 变动幅度 4#lo$#  
amount of vote 拨款数额 9yfJVg  
amount payable 应付款额 q|),`.eh\  
amount receivable 应收款额 ^f(@gS}?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V 0rZz  
analysis 分析 4F{70"a  
ancillary risk 附属风险 5D'\b}*lJ}  
annual account 周年帐目；周年帐目报表；年度决算；年结 [W7CXZDd  
annual accounting date 年结日期 d m`E!R_  
annual allowance 每年免税额；年积金；年度津贴；年津 9th,VnD0  
annual balance 年度余额 r >nG@A  
annual disposable income 每年可动用收入 gN"7be&J  
annual estimates 周年预算 ~Rr~1I&mR,  
annual fee 年费 J Px~VnE%%  
annual general meeting 周年大会 tdu$pC6  
annual growth rate 年增率；每年增长率 {lc\,F*$  
annual long-term supplement 长期个案每年补助金 hzvd t  
annual pensionable emolument 可供计算退休金的年薪 H/37)&$E(  
annual report 年报 J_4!
2v!6e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FIsyiSY<j  
annual return 周年报表；周年申报表；每年报税表格 kbe-1 <72  
Annual Return Rules 《周年报表规则》 {Ja!~N;3  
annual review of consumer prices 每年消费物价回顾 \QCJ4}\CS  
annual roll-forward basis 逐年延展方式 Dbz3;t  
annual salary 年薪 ^t#&@-'(d  
annual statement 年度报表；年度决算表 aSnFKB  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 eYvWZJa4  
annuitant 年金受益人 55fC~J<  
annuity 年金 ^=-y%kp"  
annuity contract 年金合约 %xyou:~0zs  
annuity on human life 人寿年金 K9up:.{QQ  
antecedent debt 先前的债项 Qr{E[6  
ante-dated cheque 倒填日期支票
@n
Cd  
anticipated expenditure 预期开支 5f 5f0|ok  
anticipated net profit 预期纯利 :w^Ed%>y7  
anticipated revenue 预期收入 ,JQp'e  
anti-inflation measure 反通货膨胀措施 ]'=)2 .}  
anti-inflationary stance 反通货膨胀立场 W}mn}gTQ  
apparent deficit 表面赤字 2V#>)R#k  
apparent financial solvency 表面偿债能力 |Ur"& Z{  
apparent partner 表面合伙人 {fjdr  
application for personal assessment 个人入息课税申请书 XY3v_5~/1F  
application of fund 资金应用 V6,H}k  
application to release as liquidator and to destruct the books of accounts and documents fd.^h*'mU  
申请免除清盘人职务及毁灭帐簿与文件 ]%u@TK7  
appointed actuary 委任精算师 ,]d/Q<  
appointed auditor 委任核数师；委任审计师 @W"KVPd  
appointed trustee 委任的受托人 z+n,uHs  
appointer 委任人 ybKWOp:O  
apportioned pro rata 按比例分摊 lE(a%'36  
apportionment 分配；分摊 W~7A+=&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }xh$T'M8  
apportionment formula 分摊方程式 oc>{?.^  
apportionment of estate duty 遗产税的分摊 ,1
+y/{S  
appraisal 估价；评估 _dhgAx-H)h  
appreciable growth 可观增长 #;2n;.a  
appreciable impact 显着影响 8p:e##%  
appreciable increase 可观增长 |}di&y@-JI  
appreciation 增值；升值 MjC_ (cs  
appreciation against other currencies 相对其他货币升值 F}/S:(6LF2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E;R n`oxk  
appreciation tax 增值税 /~$WUAh  
appropriation 拨款；拨用；拨付 abfW[J  
appropriation account 拨款帐目 IvtJ0  
Appropriation Bill 拨款法案 waj0"u^#  
appropriation-in-aid system 补助拨款办法 =E#%'/ A;c  
approved assets 核准资产 2KYw}j|5  
approved basket stock 认可一篮子证券 sW'2+|3"  
approved budget 核准预算 +Z!)^j  
approved charitable donation 认可慈善捐款 .Z `av n  
approved charitable institution 认可慈善机构 x#xFh0CA  
approved currency 核准货币；认可货币 M:[ %[+6  
approved estimates 核准预算 I7n"&{s"*  
approved estimates of expenditure 核准开支预算 (<xfCH F5  
approved overseas insurer 核准海外保险人 EWkLXU6t  
approved overseas trust company 核准海外信托公司 @a0DT=>dT  
approved pooled investment fund 核准汇集投资基金 Ni-xx9)=  
approved provident fund scheme 认可公积金计划 U`NjPZe5^  
approved provision 核准拨款 '9 [vDG~  
approved redeemable share 核准可赎回股份 %1xb,g KO  
approved regional stock 认可地区性证券 a C\MJ9  
approved retirement scheme 认可退休金计划 OX?\<),  
approved subordinated loan 核准附属贷款 ij(B,Y  
arbitrage 套戥；套汇；套利 |8l<$J  
arbitrageur 套戥者；套汇者 @v)p<r^M">  
arbitrary amount 临时款项 :2rZcoNb.  
arrangement 措施；安排；协定 8"8t-E#?  
arrears 欠款 S79;^X  
arrears of pay 欠付薪酬 eoG$.M"  
arrears of revenue 逾期未收税款；逾期未收的帐项 |Sy<@oq  
articles of association 组织章程；组织细则；组织章程细则 )I^7)x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 SBfT20z[  
ascertainment of profit 确定利润 %u5L!W&  
"Asia Clear" “亚洲结算系统” CFMo)"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 RbP6F*f  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 '}Z~JYa0  
Asian Development Fund [ADF] 亚洲发展基金 sHt]
.gZ  
Asian dollar bond 亚洲美元债券 y[)>yq y  
Asian dollar market 亚洲美元市场 ?R$F)g7<  
Asian dollar rate 亚洲美元利率 qzKdQ&vO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2db3I:;E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ZQ%'`q\c  
asked price 沽盘；喊价；索价；卖方报价  ~-_kM  
assessable income 应评税入息 0uOkMuy<  
assessable loss 应评税亏损 WrxP  
assessable profit 应评税利润 d"*uB
VzXm  
assessable value 应评税值 #FCnA  
assessed profit 估定利润 Ybs\ES'?A  
assessed value 经评估价值 >_-s8t=|  
assessment 评税；评定；估价；评税单 p93r'&Q  
assessment number 评税编号；估价编号 t\k$};qJ  
assessment of additional tax 补加税评税 @hiCI.?X  
assessment of performance 业绩评估；实绩评价 /'l{E  
Assessor 评税主任 `(ue63AZ  
asset price bubbles 资产价格泡沫 ~obqG!2m  
asset-backed securities 具资产保证的证券 "$+Jnc!!  
assets accretion 资产增值 7vrl'^1  
assets and liabilities 资产与负债 |Mup8(gCk  
assets betterment statement 资产递增表；资产改进表 [B#R94  
assets lending 实物放款；有抵押贷款 'MUv5Th  
assets of the company passing on the death 死者去世时转移的公司资产 4ew" %Cs*  
assets pledged as security for liabilities 用作负债抵押的资产 N~goI#4  
assets portfolio 资产投资组合 (_mnB W  
assets price 资产价格 bnq;)>&  
assets quality 资产质素 'g=  
assets realization 资产变现 cdl&9-}  
assets refinancing arrangement 资产再集资安排 Zw5Ni Xj  
assets securitization 资产证券化 F4}]b(L  
assets situated outside Hong Kong 在香港以外地方的资产 Z<1FSk,[  
assets stripping 削减资产；拆卖资产 "U>JM@0DNm  
assets value 资产值 4:$4u@   
assignee 承让人 -Ta9 pxZk  
assignment 转让；转让书；转让契 8dZSi  
assignment of interest 权益转让 )wam8k5  
assignment of letters patent and trade mark 专利证书及商标转让 ([T>.s  
assignment of property 物业转让；物业转让书 "d#Y}@*~o  
assignment right 转让权 ;c-(ObSm  
assignor 转让人 K6v6ynp/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &C,'x4c"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7~^GA.92  
associate member 附属会员 oTU!R ,  
associated body corporate 相联法人团体 B(LWdap~  
associated company 相联公司；联属公司 ~:kZgUP_f  
associated corporation 相联法团 42{Ew8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mZtCL  
公认会计师公会〔英国〕 #%iDT6  
Association of Futures Exchange Brokers 香港期货经纪协会 eL10Q(;P`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 : UGZ+  
association of underwriters 承保人组织 Bu<M\w?7Y  
assumption of control 接管 ;4R$g5-4X  
assurance 担保；保险；转易；转易书 wSzv|\ G  
assurance of interest 权益的转易 591>rh)  
at 19XX price 按一九ＸＸ年价格计算 +7D|4  
at a discount 按赔价计算；按贴水价格计算；打折扣 0=@?ob7  
at a premium 按溢价计算；按升水价格计算 OE_XCZ!5P  
at call 通知付款；按通知 S!jTyY7e  
at constant market price 按固定市价计算 /32Fy`KV  
at constant price 按固定价格计算 X@+{5%  
at cost 按成本计算 A-Sv;/yD_  
at current market price 按当时市价计算；按现时市价计算 L-jJg,eY  
at current price 按当时价格计算；按现时价格计算 bhTb[r  
at factor cost 按要素成本计算；按生产要素成本计算 u)X=Qm)  
at money-of-the-day price 按付款当日价格计算 r?
+%?$  
at or better 按指定或较佳价位〔买卖指令〕 H*RC@O_hv  
at par 按面值计算；平价 0%9 q8M;  
at sight 见票即付 nhB
1D-  
at the close 按收市盘 gp};D  
at the opening 按开市盘 8;b(0^  
attestation 见证；见证条款 m,*QP*  
at-the-money option 平价期权 nt 81Bk=  
attorney 受权人；受托代表人 ?*[N_'2W+  
attornment 新拥有人承认书 Ygm`ZA y  
attributable profit 可归属利润 eJF5n#  
attributable share value 可归属股份价值 8p^bD}lN7  
Auckland Stock Exchange 奥克兰证券交易所 cv-PRH#  
auction 拍卖 ?]|\4]zV  
auctioneer 拍卖商 / ;$#d}R  
audit 审计；核数 yzbx .  
Audit Commission 审计署 CJ/X}hi,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x5,++7Tz  
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〕 "cE7 5  
audit review 帐目审查 rHC>z7+z.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^=BTz9QM  
audited account 审计帐目；经审计的帐目 63q^ $I  
audited annual account 经审计的周年帐目 ]e"=$2d$  
audited balance sheet 经审计的资产负债表 9TgIB  
auditor 核数师；核数主任；审计师 'DY`jVwa  
auditor's certificate 核数师证明书；审计师证明书 CY 4gSe?  
auditor's report 核数师报告；审计师报告 R@58*c:U(  
Aussie bond 澳元债券 wj*,U~syB  
austerity budget 紧缩预算 7,U=Qe;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 prC;L*~8  
Australia All Ordinaries Index 澳洲所有普通股票指数 0[RL>;
D:  
Australian Dollar [AUD] 澳元 Ye"o6_U"  
Australian Options Market 澳大利亚期权市场 Eza`Z` ^el  
Australian Securities Commission 澳洲证券事务监察委员会 Sz%tJD..  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 bZnuNYty75  
Australian Stock Exchange 澳大利亚证券交易所 ^nT/i .#_  
Austrian Schilling [ATS] 奥地利先令 p#01gB  
authentication 认证；鉴证 09X01X[  
authority to purchase 委托购买证；委购书  ,V,`Jf  
authorization 认可；核准；授权；授权书 ^!<U_;+  
authorization by direction 指示授权 l7XUXbYp&=  
authorization by instruction 指令授权 03|PYk 6EW  
authorization by warrant 令状授权 \l'm[jy>  
authorization of unit trust 单位信托的认可 eV2W{vuI  
authorized agent 指定代理人 #+:9T/*>0  
authorized capital 法定资本 %}SGl${-  
authorized clerk 出市员 WQ~;;.v#  
authorized dealer 认可交易商 sd,J3  
authorized financial institution 认可财务机构 $h2){*5E{  
authorized fund 认可基金 mPOGidxix  
authorized fund house 获授权的基金公司；认可基金公司 K$&s=Hm  
authorized institution 认可机构 ~xA-V4.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 o9|nJ;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X^T:8npxt  
authorized insurer 获授权保险人；获认可承保人 (X $=Q6  
authorized investment 特准投资项目 G3+.H  
authorized person 获授权人 "9m2/D`=  
authorized representative 获授权代表 sNj)ZWgd>  
authorized share capital 法定股本 3*]eigi)  
automated quotation system 自动报价系统 *S]Ci\{_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Q}1 R5@7  
自动交易系统〔香港期货交易所有限公司〕 [
=E  
automatic adjustment mechanism 自动调整机制 9%8"e>~  
automatic adjustment system 自动调整系统 *EOdEFsR/  
Automatic Clearing House 自动票据交换所 ?^H `M|S  
automatic exchange rates accumulation system 自动化汇率累集系统 _g+JA3sIJ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @XgKYm   
automatic teller machine [ATM] 自动柜员机 w zYzug  
autopay 自动转帐 K0H'4' I  
available assets 可用资产 Of-Rx/
 
available fiscal reserve 现存财政储备 p6]7&{>  
available profit 可用利润 xO$lsZPG  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $:cE ^8K  
average 平均；平均数；海损  tR}MrM  
average basic salary 平均基本薪金 I~q
#eO)  
average consumer expenditure 平均消费开支；一般消费开支 ~8~aJ^[  
average cost 平均成本 c2h{6;bfY  
average cost of land production 增辟土地平均成本 &qMPq->  
average daily turnover 平均每日成交额 M2HomO/X)  
average daily wage rate 平均每日工资率 iWRH{mK  
average expenditure pattern 平均开支模式 $h5xH9x ;  
average growth rate 平均增长率 I CZ4A{I  
average net fixed assets 固定资产平均净值 VYu~26Zr  
average of relatives 相对价格平均数 XF Patd  
average price 平均价格 UM!ENI|  
average propensity to consume 平均消费倾向；一般消费倾向 VbJiZw(aR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~o82uw?  
average rate 平均率 EqyeJq .  
average revenue 平均收入；平均收益 K-e9>fmB#  
average stock 平均库存；平均存货 sc|_Q/`\.  
average yearly rent 平均年租 o]+z)5zC  
avoidance of double taxation 避免双重课税 3[\iQ*d }B  
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 *-+&[P]m  
m#8m] Y  
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