一些有用的会计术语(也不知道发的地方对不对)A

A: p+}eP|N  
A share Ａ股；甲类股份  U92?e}=]  
abatement of tax 减税；减扣免税额 sNsHl  
ABN AMRO Bank N.V. 荷兰银行 4XN
kto  
above-the-line expenditure 线上项目支出；经常预算支出 seiE2F[  
above-the-line receipt 线上项目收入；经常预算收入 `teaE7^Wm  
ABSA Asia Limited 南非联合亚洲有限公司 %ZTI ?a  
absolute change 绝对数值变更 Lm7fz9F%
 
absolute expenditure 实际开支 ~}g)N  
absolute guideline figure 绝对准则数字 ?
P"j5  
absolute interest 绝对权益 xV.UM8  
absolute order of discharge 绝对破产解除令 ?7dV:]%~2  
absolute profit margin 绝对利润幅度 xcX^L84\  
absolute value 实值；绝对值 ^w*&7.Z  
absolutely vested interest 绝对既得权益 Rf TG 5E)  
absorbed cost 已吸收成本；已分摊成本 AH|'{  
absorption 吸收；分摊；合并 J5SOPG  
absorption rate 吸收率；摊配率；分摊率 d=/a{lP\  
ACB Finance Limited 亚洲商业财务有限公司 Xp~O?2:3l  
acceptable form of reciprocity 合理的互惠条件 +^3 *Y"6Z  
acceptable rate 适当利率；适当汇率 )NnkoCNeE  
acceptance agreement 承兑协议 DEt;$>tl 5  
acceptance for honour 参加承兑 O5dB
I_  
acceptor 承兑人；接受人；受票人 (d#W3  
acceptor for honour 参加承兑人 ALt^@|!d  
accident insurance 意外保险 uO4R5F|tL  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y0g6zHk7  
accident insurance scheme 意外保险计划 AME<V-5  
accident year basis 意外年度基准 T
;#:Y  
accommodation 通融；贷款 FB n . 4  
accommodation bill 通融票据；空头票据 Am=O-; b'8  
accommodation party 汇票代发人 eb7~\|9l1i  
account balance 帐户余额；帐户结余 Hr/Q?7g  
account book 帐簿 `q+Ug  
account collected in advance 预收款项 \4n9m  
account current book 往来帐簿
[-h=L Jf#  
account of after-acquired property 事后取得的财产报告 [-2Tj)P C  
account of defaulter 拖欠帐目 $o^N_`l  
account payable 应付帐款 k@Bn}r
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #R#|hw  
account receivable 应收帐款 9iN}v
 
account receivable report 应收帐款报表 N[wyi&m4  
account statement 结单；帐单；会计财务报表 oD_#oX5\  
account title 帐户名称；会计科目 ;_E][m  
accountant's report 会计师报告 ]?V2L`/  
Accountant's Report Rules 会计师报告规则 PjkjUP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 cWp5pGIzfp  
Accounting Arrangements 《会计安排》 =z9FjK  
accounting basis 会计基础 z6'l" D'h  
accounting by Official Receiver 破产管理署署长呈交的帐目 :PP!v
!vk  
Accounting Circular 《会计通告》 DHh30b$c  
accounting class 会计类别 ~i=5NUE  
accounting date 记帐日期；会计结算日期 X@Yl<9|i  
accounting for money 款项核算 lQ|i Ws  
Accounting Officer 会计主任 `.YMbj#T  
accounting period 会计报告期；会计期 %J:2y  
accounting policy 会计政策；会计方针 ICUI0/J  
accounting practice 会计惯例
;w^{PZBg  
accounting principle 会计准则 Z'_EX7r  
accounting record 会计记录 l%v2O'h  
accounting report 会计报告 vR'rYDtU@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0ae}!LO  
Accounting Society of China 中国会计学会 \g:Bg%43h  
accounting statement 会计报表 gkld}t*U  
accounting system 会计制度；会计系统 m ?jF:]^  
accounting transaction 会计事项；帐务交易 E\XD~
 
accounting treatment 会计处理 |1UJKJwX  
accounting year 会计年度 92g&,Wb  
accretion 增值；添加 kXW$[R  
accrual 应计项目；应累算数目 W)2ZeH*
  
accrual basis 应计制；权责发生制 T4x[ \v5d  
accrual basis accounting 应计制会计；权责发生制会计 ;{
ESo
?$*  
accrue 应累算；应计 -](3iPy}  
accrued benefit 应累算利益 NXdT"O=P  
accrued charges 应计费用 b0[H{q-z{X  
accrued cumulative preference share dividend 应累算的累积优先股股息 yA^+<uz}  
accrued expenses 应累算费用 |=#uzp7*  
accrued interest payable 应付利息；应计未付利息 eG%Q 3h  
accrued interest receivable 应收利息；应计未收利息 dPyZzMes=  
accrued right 累算权益 G$CI~0Se:  
accruing profit 应累算的利润 7hl,dtn7  
accumulated fiscal reserve 累积财政储备 ' O d_:]  
accumulated profit 累积利润；滚存溢利 6"|+\  
accumulated reserve 累积储备 9pq-"?vHY0  
accumulation of surplus income 累积收益盈余 SAN/fnM  
acquired assets 既得资产 k>!A~gfP~  
acquisition 收购；购置；取得 A IsXu"  
acquisition cost 购置成本 (zhi/>suG  
acquisition expenses 购置费用 u;=a=>05IR  
acquisition of 100% interest 收购全部股权 _A=Pr_kN  
acquisition of control 取得控制权 |Whkq/Zg  
acquisition of fixed assets 购置固定资产 !T1)tGrH  
acquisition of shell “买壳” !z?;L_Lb  
acquisition price 收购价 =l1O9/\9  
act of God 天灾 %<;PEQQ|C  
acting partner 执事合伙人 }y
MAs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 'v_VyK*w  
active partner 积极参与的合伙人 5hE mXZ%  
active trading 交投活跃 fz`\-"f]  
actual circulation 实际流通 LABLT;c  
actual cost 实际成本 yn KgNi  
actual expenditure 实际开支；实际支出 9vJ'9Z2\  
actual income 实际入息；实际收入；实际收益 .?;"iv+  
actual market 现货市场 U$AV"F&!&}  
actual price 现货价；实际价格 "78BApjWT6  
actual profit 实际利润 rWxQ;bb#  
actual quotation 实盘；实际价位；实际报价 75RQ\_zDu  
actual year basis 按实际年度计算 Hy#<f
Kz`!  
actuals 实货 P> ilRb  
actuarial investigation 精算调查 m>LC2S; f  
actuarial principle 精算原则 [qQ~\]  
actuarial report 精算师报告 <wO8=bem  
Actuarial Society of Hong Kong 香港精算学会 F
q#;  
actuarial valuation 精算师估值 c_)lTI4  
actuary 精算师 w$z]Z-  
ad referendum agreement 暂定协议；有待覆核的协定 L(\o66a-rV  
ad valorem duty 从价税；按值征税 T`SpIdzB.
 
ad valorem duty system 从价税制 D7OPFN7`  
ad valorem fee 从价费 !F~*Q2PZ9  
ad valorem tariff 从价关税 7N I~47s|v  
additional allowance 额外免税额 B&4NdL/  
additional amount for unexpired risk 未过期风险的额外款额 9xIz[`)i.  
additional assessable profit 补加应评税利润 VXIB9 /*i  
additional assessment 补加评税 I9E]zoj8  
additional commitment 额外承担 0v'FE35~s  
additional commitment vote 额外承担拨款 |(O _K(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fv?vfI+m  
additional dependent parent allowance 供养父母额外免税额 GJbU1k]  
additional provision 额外拨款 0ZjinWkR[  
additional stamp duty 附加印花税 9{XC9\~
 
additional tax 补加税罚款；补加税款 pTIE.:g(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,5/zTLd   
adjudged bankrupt 被裁定破产 ahqsbNu1  
adjudicated bankrupt 裁定破产人 j;_ >,\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A"R5Fd%6pc  
adjudication of bankruptcy 裁定破产；宣告破产 [+z*&~'  
adjudication of insolvency 裁定无力偿还债务 6qkMB|@Ix  
adjusted actual 经调整的实数；调整后的实数 $(ei<cAV  
adjusted current assets 经调整的流动资产；调整后的流动资产 R,KoymXP  
adjusted figure 经调整的数字；调整后的数额 dMjAG7U  
adjusted liabilities 经调整的负债；调整后的负债 7S)u7  
adjusted loss 经调整的亏损；调整后的亏损 UsBtk  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 @G:aW\Z  
adjusted profit 经调整的利润；调整后的利润 N!W2O>VS  
adjusted surplus 经调整的盈余额；调整后的盈余额 Qlgii_?#@  
adjusted value 经调整的价值；调整后的价值 =RH7j  
adjustment 调整；修订；理算〔保险〕 fKjUEMRK  
adjustment centre 调剂中心 oJbMUEQQq  
adjustment lag 调整过程的时间差距；调整时差 ]Z#=w  
adjustment mechanism 调整机制 t&L+]I'P3  
adjustment of loss 亏损调整 )H`1CcT  
adjustment process 调整过程；调整程序 6[l{@*r"  
adjustment range 调整幅度 ELqpIXq#  
administered exchange rate 受管制汇率 `dK%I U  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t+@UC+aW  
administration expenses 行政费用 6
;vfl*  
administration fee 手续费；行政费 9_<>#)u5  
administration in bankruptcy 破产管理 <zhN7="  
administration order 遗产管理令 C le
kB  
administrator 管理人；遗产管理人 Mo_(WSs  
administrator of the estate 遗产管理人 @O Rk  
admission of debt 债项承认书 euc|G Xs  
admission of proof 接纳债权证明 *mTx0sQz(J  
advance 放贷款项；垫付款项；预支款项；预付款项 yp.\KLq8)  
advance account 暂支帐目；预付款帐户 UA]U_P$c  
advance compensation 预付补偿金 ";$rcg"%X  
advance from shareholder 股东垫款 qZ|>{^a*  
advance pending reimbursement 预支以待日后付还 MW$ X4<*KD  
advanced economy 先进经济体系 UgjY  
advancement 预付；预付财产 d1=fA%pJ  
advances warrant 垫款令 WwBs_OMc  
advancing 贷出 v6q oH)n  
adverse balance 逆差 'k?*?XxG  
adverse exchange 逆汇 szW85{<+  
advertisement addressed to shareholders 在报章刊登的致股东通告 u AmDXqJ3  
advice for collection 托收通知书 BT8L'qEj  
advice of drawing 提款通知书；汇票通知书 >V1v.JH  
advice of payment 付款通知 Y6r<+#V  
Advisory Committee [Securities and Futures Commission] ,z+7rl  
谘询委员会〔证券及期货事务监察委员会〕 X23#y7:  
Advisory Committee on Diversification 经济多元化谘询委员会 -VVJf5/  
affidavit 誓章；遗产申报誓章 CBvvvgIo  
affidavit of no receipt 述明无收款的誓章 N% W298  
affiliate 联号；联营公司；附属公司 Uc<j{U ,  
affiliated company 附属公司；联号；联营公司 S eTn]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 XAF*jevr  
affordability 负担能力 qH1&tW$  
African Development Bank [AfDB] 非洲开发银行 E+xC1U 3  
after-acquired property 事后取得的财产 NwPC9!*  
after-hours dealing 市后交易 smTPca)7s  
after-tax profit 税后盈利；税后利润；税后溢利 hxQx$  
agency agreement 代理协议 JXA!l?%  
agency expenses 代理机构的开支 zUCtH*  
agency fee 代理费 c^s%t:)K  
Agency Law 《代理法》 Wz]ny3K[.  
agent 代理人；承销人 k-N` h  
agent of company 公司代理人 `;vJ\$-<  
agent's fee 代理人费；经纪费 u>W:SM  
aggregate 总计；总数；总体数字 />q?H)6  
aggregate amount 总款额；总额 1so9w89  
aggregate assets and liabilities 总体资产与负债 W|e$@
u9  
aggregate at constant price 按固定价格计算的总体数字 6o4Bf|E]  
aggregate demand 总需求 5h6c W  
aggregate gross position 总持仓量 yE4X6  
aggregate limit 总限额 m/(f?M l  
aggregate of salaries tax 合计薪俸税 o@!Uds0  
aggregate performance 总体表现；总体业绩 EmO{lCENk  
aggregate supply 总体供应 Y3RaR 9  
aggregate surplus 总盈余 W+&<C#1|]  
aggregate total 整体总额 FT/STI  
aggregate value 总值；合计价值 6)_svtg  
aggregated basis 合计基准 PH]/*LEj  
aggregated net chargeable income 合计应课税入息实额 0M_~@E*&  
aggregation 合并计算；合计；总和 ;H;c Sn5uL  
aggregation of incomes of husband and wife 夫妇入息合并计算 RAps`)OR?  
aggregation of property 财产的总和 1o*eu&@  
agio 差价；贴水 h~R= ?%H[  
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》 a(BEm_l3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M~jV"OF=  
《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》 S%t*!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q"+)xj  
《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》 [x\?._>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 48 n5Y~YS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gcKXda(  
agreement for a settlement 授产协议 >.X& v  
agreement for assignment 转让协议 ?\7$63gBH  
agreement for sale 售卖协议；买卖协议 VQ,;~^Td  
agreement for sale and purchase 买卖协议 8n1<nS<  
agreement for the payment of interest 支付利息协议 Pv3rDQ/Yt|  
agreement for the repayment of money 还款协议 DN%b!K
:  
agreement of reinsurance 再保险协议 V0ig#?]  
Agricultural Bank of China 中国农业银行 ft"t  
air passenger departure tax 飞机乘客离境税 |k ]{WCD]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 S(\<@S&  
airport tax 机场税 PZjK6]N\  
alcohol duty 酒精税 `1fNB1c  
alienation 让与；让渡；转让 9nrmz>es|-  
alimony 生活费；赡养费 td"D&1eQ@  
All Ordinaries Index [AOI] 所有普通股指数 g&<3Kl  
all risks 全险；综合险 ,VdNP  
All Sales Record for Stock Market 《股票市场成交报告》 e[ 9  
Allied Capital Resources Limited 新联财务有限公司 2YV*U_\L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (0W)Jd[  
allocation letter 拨款信件 9yrSCDu00  
allocation of fund 分配款项；预留款项 oZCjci-  
allocation of profit 利润分配；溢利分配 h.%)RW?  
allocation warrant 拨款令 ]8;2Oh   
allotment 分配；配股 I"5VkeIx  
allotment notice 股份配售通知；配股通知 ZqK1|/\ rh  
allotment of shares 股份分配 {dF_=`.  
allowable 可获宽免；免税的 {
/E_l  
allowable business loss 可扣除的营业亏损 CqkY_z  
allowable expenses 可扣税的支出 ]b6gZ<  
allowance 免税额；津贴；备抵；准备金 }S_#*N)i  
allowance for debts 债项的免税额 zY^QZceq"  
allowance for depreciation by wear and tear 耗损折旧免税额 t<DZW#  
allowance for funeral expenses 殡殓费的免税额 (- QvlpZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 31> $;"  
allowance for repairs and outgoings 修葺及支出方面的免税额 #vs=yR/tn{  
allowance to debtor 给债务人的津贴 dPmtU{E<M  
alteration of capital 资本更改 e_v_y$  
alternate trustee 候补受托人 )U5Ba^"fI  
amalgamation 合并 }JlrWJRi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EK=PY  
ambit of charges 征税范围；收费范围 7
q;wj~  
amended valuation 经修订的估值 Q]7}"B&  
American Commodities Exchange 美国商品交易所 1>IA9]D7  
American Express Bank Limited 美国运通银行 
z3mo2e  
American Stock Exchange 美国证券交易所 S+*g  
amortization 摊销 Ht_7:5v&  
amount due from banks 存放银行同业的款项 |JVp(Kx  
amount due from banks abroad 存放海外银行同业的款项 #P)(/>nF  
amount due from holding companies 控股公司欠款 u P&<  
amount due from local banks 存放本港银行同业的款项 ZtofDp5B  
amount due to banks 银行同业的存款 D%%@+3a  
amount due to banks abroad 海外银行同业的存款 ^|j @' @L  
amount due to holding companies 控股公司存款 *<"#1H/q  
amount due to local banks 本港银行同业的存款 GJo`9  
amount due to outport banks 外埠银行同业的存款 oT}-i [=}  
amount for note issue 发行纸币的款额 :% m56  
amount of bond 担保契据的款额 }xG~a=,  
amount of consideration 代价款额
p1`")$  
amount of contribution 供款数额 p.@_3^#|  
amount of indebtedness 负债款额 =`W#R  
amount of principal of the loan 贷款本金额 >)6d~  
amount of rates chargeable 应征差饷数额 id:6O+\  
amount of share capital 股本额 g3Z"ri~!G  
amount of sums assured 承保款额 \{K~x@`  
amount of variation 变动幅度 ^9`S`Bhp  
amount of vote 拨款数额 S #6:!  
amount payable 应付款额 iQ#dWxw4  
amount receivable 应收款额 $s,A
z_bs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W'3~vQF  
analysis 分析 4E 32DG*  
ancillary risk 附属风险 <C{uodFll  
annual account 周年帐目；周年帐目报表；年度决算；年结 dR@XwEpP  
annual accounting date 年结日期 G
'c6%;0)  
annual allowance 每年免税额；年积金；年度津贴；年津 <<~sw
N  
annual balance 年度余额 >'g>CD!  
annual disposable income 每年可动用收入 <R.Ipyt.  
annual estimates 周年预算 qtYVX:M@,  
annual fee 年费 h'|J$  
annual general meeting 周年大会 5JggU  
annual growth rate 年增率；每年增长率 <F
6LC_  
annual long-term supplement 长期个案每年补助金 j3&tXZ;F  
annual pensionable emolument 可供计算退休金的年薪 ~;D5j) 9I  
annual report 年报 sB+ B,DF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y'eE({)<K  
annual return 周年报表；周年申报表；每年报税表格 s_RUb  
Annual Return Rules 《周年报表规则》 rOA{8)jIa*  
annual review of consumer prices 每年消费物价回顾 V:*6R/Ft  
annual roll-forward basis 逐年延展方式 w3E#v&"=Y  
annual salary 年薪 -![>aqWmj1  
annual statement 年度报表；年度决算表 T'${*NVn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Q=n2frW(T  
annuitant 年金受益人 .\}nDT  
annuity 年金 .z}*!   
annuity contract 年金合约 S
sfH
p  
annuity on human life 人寿年金 +5xk6RP   
antecedent debt 先前的债项 I6lWB(H!u  
ante-dated cheque 倒填日期支票 n1r'Y;G  
anticipated expenditure 预期开支 Gq0Q}[53  
anticipated net profit 预期纯利 I|/\L|vo  
anticipated revenue 预期收入 j&w4yY  
anti-inflation measure 反通货膨胀措施 o|bm=&f  
anti-inflationary stance 反通货膨胀立场 kDWMget$  
apparent deficit 表面赤字 /j$`Cq3I  
apparent financial solvency 表面偿债能力 'd |*n#Dqc  
apparent partner 表面合伙人 }+dDGFk  
application for personal assessment 个人入息课税申请书 *9)yN[w  
application of fund 资金应用 !v68`l15  
application to release as liquidator and to destruct the books of accounts and documents (y!V0iy]  
申请免除清盘人职务及毁灭帐簿与文件 ds "N*\.  
appointed actuary 委任精算师 9D,/SZ-v  
appointed auditor 委任核数师；委任审计师 rJw Ws  
appointed trustee 委任的受托人 U])$#/ v  
appointer 委任人 1T/ 72+R0  
apportioned pro rata 按比例分摊 r"bV{v  
apportionment 分配；分摊 4ztU) 1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \Jm^XXgS  
apportionment formula 分摊方程式 -&QTy  
apportionment of estate duty 遗产税的分摊 pWOK~=t  
appraisal 估价；评估 r9y(j z  
appreciable growth 可观增长 @D+2dT0[M  
appreciable impact 显着影响 gvCQ![  
appreciable increase 可观增长 $c1x
h.  
appreciation 增值；升值 =.\PG[  
appreciation against other currencies 相对其他货币升值 ?*dt JL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y |'}VU  
appreciation tax 增值税 M=#'+CF}W  
appropriation 拨款；拨用；拨付 vV*i)`IXe  
appropriation account 拨款帐目 0.z\YTZ9  
Appropriation Bill 拨款法案 A| s\5"??  
appropriation-in-aid system 补助拨款办法 ;nbbKQ]u  
approved assets 核准资产 G'0JK+=o  
approved basket stock 认可一篮子证券 qj:\)#I  
approved budget 核准预算 A40Q~X  
approved charitable donation 认可慈善捐款 H*E4+3y  
approved charitable institution 认可慈善机构 ..;ep2jSs  
approved currency 核准货币；认可货币 s_4y^w]aX  
approved estimates 核准预算 zY2o;-d|4  
approved estimates of expenditure 核准开支预算 cg).b?g  
approved overseas insurer 核准海外保险人 &at>sQ'  
approved overseas trust company 核准海外信托公司 B'8T+qvA  
approved pooled investment fund 核准汇集投资基金 91\]Dg  
approved provident fund scheme 认可公积金计划 M&J$9X  
approved provision 核准拨款 'h3yxf}\  
approved redeemable share 核准可赎回股份  ?~=5x  
approved regional stock 认可地区性证券 K_o[m!:jU  
approved retirement scheme 认可退休金计划 u5rHQA0%  
approved subordinated loan 核准附属贷款 YlJ_$Q[  
arbitrage 套戥；套汇；套利 ZIs=%6""&  
arbitrageur 套戥者；套汇者 Apbgm[m|{  
arbitrary amount 临时款项 RhD
 
arrangement 措施；安排；协定 >bbvQb+j  
arrears 欠款 xV>sc;PEb  
arrears of pay 欠付薪酬 {pz7ADK<  
arrears of revenue 逾期未收税款；逾期未收的帐项 J?_-Dg(=  
articles of association 组织章程；组织细则；组织章程细则 mIah[~G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vu|-}v?:  
ascertainment of profit 确定利润 -h%1rw  
"Asia Clear" “亚洲结算系统” >^J
  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |H&&80I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @r3,|tkrz  
Asian Development Fund [ADF] 亚洲发展基金 y7U?nP ')+  
Asian dollar bond 亚洲美元债券 g[ O6WZ!F_  
Asian dollar market 亚洲美元市场  4
`]  
Asian dollar rate 亚洲美元利率 \fSo9$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 tNC;CP#R+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^7iP!-w/  
asked price 沽盘；喊价；索价；卖方报价 bBgyL
yg  
assessable income 应评税入息 {4YD_$4W  
assessable loss 应评税亏损 e {805^X}  
assessable profit 应评税利润 X3R:^ff\  
assessable value 应评税值 >gf,8flgj  
assessed profit 估定利润 P0ZY;/e5h  
assessed value 经评估价值 Xz\X 8I  
assessment 评税；评定；估价；评税单 Rv Uw,=  
assessment number 评税编号；估价编号 ]6@6g>f?  
assessment of additional tax 补加税评税 9O|k|FD  
assessment of performance 业绩评估；实绩评价 X]c>clk,  
Assessor 评税主任 sOhKM
z  
asset price bubbles 资产价格泡沫 Y{g[LG`U  
asset-backed securities 具资产保证的证券 <|1Khygv  
assets accretion 资产增值 L|Bjw3K&D  
assets and liabilities 资产与负债 w-P;E!gTt  
assets betterment statement 资产递增表；资产改进表 y,Z2`Zmu  
assets lending 实物放款；有抵押贷款 ("P]bU+'>  
assets of the company passing on the death 死者去世时转移的公司资产 0S&C[I o6  
assets pledged as security for liabilities 用作负债抵押的资产 K96N{"{iI%  
assets portfolio 资产投资组合 *QA
{xvT  
assets price 资产价格 dfWtLY  
assets quality 资产质素 UY^TTRrH  
assets realization 资产变现 \:9<d@?  
assets refinancing arrangement 资产再集资安排 VfkQc$/  
assets securitization 资产证券化 L7n
W_  
assets situated outside Hong Kong 在香港以外地方的资产  [ @9a  
assets stripping 削减资产；拆卖资产 @BMuov  
assets value 资产值 =F/EzS  
assignee 承让人 /5y _ <  
assignment 转让；转让书；转让契  I|
. <  
assignment of interest 权益转让 Xh@;4n  
assignment of letters patent and trade mark 专利证书及商标转让 IubzHf  
assignment of property 物业转让；物业转让书 z LZHVvL3  
assignment right 转让权 ?$.x%G+  
assignor 转让人 oQK,#>rv  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (je`sV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j9f[){m`  
associate member 附属会员 "GX k;Y  
associated body corporate 相联法人团体 N14Q4v-*x  
associated company 相联公司；联属公司 FB2{qG3  
associated corporation 相联法团 BMItHn].  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <z8z\4Hz  
公认会计师公会〔英国〕 cv-;fd>'  
Association of Futures Exchange Brokers 香港期货经纪协会 fU|4^p)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9e;8"rJ?C  
association of underwriters 承保人组织 fE1VTGfd:  
assumption of control 接管 (o4':/es  
assurance 担保；保险；转易；转易书 z-^/<u1p  
assurance of interest 权益的转易 ta0;:o?/d  
at 19XX price 按一九ＸＸ年价格计算 qJ[wVNHh!  
at a discount 按赔价计算；按贴水价格计算；打折扣 qAi:F=> X  
at a premium 按溢价计算；按升水价格计算 4"#F=f0  
at call 通知付款；按通知 KN'twPFq  
at constant market price 按固定市价计算 \0.!al0  
at constant price 按固定价格计算 't+'rG6x  
at cost 按成本计算 =Y*zF>#lP  
at current market price 按当时市价计算；按现时市价计算 |}Mthj9n  
at current price 按当时价格计算；按现时价格计算 ^+x,211f  
at factor cost 按要素成本计算；按生产要素成本计算 ]-jaIvM  
at money-of-the-day price 按付款当日价格计算 Au"BDP  
at or better 按指定或较佳价位〔买卖指令〕 TGuCIc0B{  
at par 按面值计算；平价 t(1gJZs>kX  
at sight 见票即付 S^{tRPF%d  
at the close 按收市盘 c3(0BSv  
at the opening 按开市盘 s:oj
lmPb  
attestation 见证；见证条款 YM#J_sy@J.  
at-the-money option 平价期权 {v*X}`.h  
attorney 受权人；受托代表人 H/l,;/q]b  
attornment 新拥有人承认书 lcXo
>  
attributable profit 可归属利润  `l  
attributable share value 可归属股份价值 dQ Lo,S8(  
Auckland Stock Exchange 奥克兰证券交易所 Kl]l[!c7$  
auction 拍卖 Kh{_Bd
N  
auctioneer 拍卖商 (5kL6d2  
audit 审计；核数 &/?OP)N,}  
Audit Commission 审计署 BiA^]h/|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2XyC;RWJ%  
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〕 
D
I[  
audit review 帐目审查 !eP0b~$/^J  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 JPpNCC.b  
audited account 审计帐目；经审计的帐目 \`W8#fob  
audited annual account 经审计的周年帐目 j43i:c;F  
audited balance sheet 经审计的资产负债表 |Elz{i-  
auditor 核数师；核数主任；审计师 ^ #3,*(S  
auditor's certificate 核数师证明书；审计师证明书 M$e$%kPShE  
auditor's report 核数师报告；审计师报告 #M<u^$Jz  
Aussie bond 澳元债券 !}q@O-}j  
austerity budget 紧缩预算 0%qM`KZC  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |-xKH.'n  
Australia All Ordinaries Index 澳洲所有普通股票指数 uTrQ<|}#  
Australian Dollar [AUD] 澳元 H[N~)3x  
Australian Options Market 澳大利亚期权市场 cFHSMRB|P  
Australian Securities Commission 澳洲证券事务监察委员会 -BH T'zq1S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \~.elKw<U  
Australian Stock Exchange 澳大利亚证券交易所 YGhHIziI  
Austrian Schilling [ATS] 奥地利先令 jF-0fK;)*  
authentication 认证；鉴证 c3*9{Il^  
authority to purchase 委托购买证；委购书 +/rh8?  
authorization 认可；核准；授权；授权书 {6iHUK  
authorization by direction 指示授权 n1)].`  
authorization by instruction 指令授权 0>:`|IGnT2  
authorization by warrant 令状授权 *_"lXcG.  
authorization of unit trust 单位信托的认可 EUS^Gtc  
authorized agent 指定代理人 VM+l9z>  
authorized capital 法定资本 }]. |7h  
authorized clerk 出市员 +f,I$&d.V  
authorized dealer 认可交易商 ~>$z1o&}.  
authorized financial institution 认可财务机构 ' wKTWmf?\  
authorized fund 认可基金 |sBL(9  
authorized fund house 获授权的基金公司；认可基金公司 -v=tM6  
authorized institution 认可机构 qot{#tk d  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w[J.?v&^  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2Z
Ky7p0/  
authorized insurer 获授权保险人；获认可承保人 :-~x~ah-  
authorized investment 特准投资项目 KJ_L>$ ]*  
authorized person 获授权人 9g7Ok9dF  
authorized representative 获授权代表 ._<gc;G  
authorized share capital 法定股本 9mEhZ"  
automated quotation system 自动报价系统 %3T:W\h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GuQ#  
自动交易系统〔香港期货交易所有限公司〕 yn04[PN2  
automatic adjustment mechanism 自动调整机制 10
*^  
automatic adjustment system 自动调整系统 wV'_{/WM  
Automatic Clearing House 自动票据交换所 =<U'Jtu6'  
automatic exchange rates accumulation system 自动化汇率累集系统 8},fu3Z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 JB HnJm  
automatic teller machine [ATM] 自动柜员机 r6L  
autopay 自动转帐 !%QbE[Kl>  
available assets 可用资产 Tx/KL%X  
available fiscal reserve 现存财政储备 s"l ^v5  
available profit 可用利润 F>at^6^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]CgZt'h{  
average 平均；平均数；海损 :U-yO 9!j  
average basic salary 平均基本薪金 M+lI,j+  
average consumer expenditure 平均消费开支；一般消费开支 #J%Fi).^)  
average cost 平均成本 [Rzn>  
average cost of land production 增辟土地平均成本 %Gm4,+8P3o  
average daily turnover 平均每日成交额 WiFZY*iu5  
average daily wage rate 平均每日工资率 >k(AQW5?  
average expenditure pattern 平均开支模式 y|YhDO  
average growth rate 平均增长率 =GLMdhD]  
average net fixed assets 固定资产平均净值 K555z+,'e  
average of relatives 相对价格平均数 ; .hTfxE0  
average price 平均价格 ]v.Yt/&C{  
average propensity to consume 平均消费倾向；一般消费倾向
/!-ypIY  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;o.,vQF*  
average rate 平均率 >u=nGeO  
average revenue 平均收入；平均收益 k_1oj[O  
average stock 平均库存；平均存货 VqeW;8&*iv  
average yearly rent 平均年租 Xa[lX8$zL  
avoidance of double taxation 避免双重课税 HA. O"A8`  
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 #^q@ra  
|R(rb-v  
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