一些有用的会计术语(也不知道发的地方对不对)A

A: j"&Oa&SH  
A share Ａ股；甲类股份 ?Uhjyi  
abatement of tax 减税；减扣免税额 EclsOBg  
ABN AMRO Bank N.V. 荷兰银行 3p'(E\V
J  
above-the-line expenditure 线上项目支出；经常预算支出 PW9tZx#  
above-the-line receipt 线上项目收入；经常预算收入 lW]&a"1$  
ABSA Asia Limited 南非联合亚洲有限公司 ZZ>(o d!B  
absolute change 绝对数值变更 <S0gIg`)  
absolute expenditure 实际开支 NF7+Gp6?q  
absolute guideline figure 绝对准则数字 $@[Mo   
absolute interest 绝对权益 R5<:3tk=X  
absolute order of discharge 绝对破产解除令 |lVi* 4za%  
absolute profit margin 绝对利润幅度 '/Xm%S  
absolute value 实值；绝对值 gNh4c{Al9  
absolutely vested interest 绝对既得权益 yQC8Gt8  
absorbed cost 已吸收成本；已分摊成本 $- GwNG  
absorption 吸收；分摊；合并 mf2Qu  
absorption rate 吸收率；摊配率；分摊率 cn'rBY  
ACB Finance Limited 亚洲商业财务有限公司 ~sCdvBA  
acceptable form of reciprocity 合理的互惠条件 :}o{<U  
acceptable rate 适当利率；适当汇率 *bi;mQ  
acceptance agreement 承兑协议 X u>]$+u#  
acceptance for honour 参加承兑 iF"kR]ZL  
acceptor 承兑人；接受人；受票人 FXid=&T@0D  
acceptor for honour 参加承兑人 i"{znKz vD  
accident insurance 意外保险 Angt=q
 
Accident Insurance Association of Hong Kong 香港意外保险公会 ; VQ:\fG  
accident insurance scheme 意外保险计划 L0ZAF2O  
accident year basis 意外年度基准 &=lhKt  
accommodation 通融；贷款 =8DS~J{  
accommodation bill 通融票据；空头票据 Oq95zo  
accommodation party 汇票代发人 r
<"k /  
account balance 帐户余额；帐户结余 pAcu{5#7  
account book 帐簿 ~B`H5#  
account collected in advance 预收款项 1*B'o<?P1  
account current book 往来帐簿 .L_ Hk  
account of after-acquired property 事后取得的财产报告 $XFFNE`%  
account of defaulter 拖欠帐目 p{w;y6e  
account payable 应付帐款 ,){WK|_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &GI'-i  
account receivable 应收帐款 RP6hw|  
account receivable report 应收帐款报表  ;.~D!  
account statement 结单；帐单；会计财务报表 Qs_]U  
account title 帐户名称；会计科目 qn
` \g  
accountant's report 会计师报告 p%e/>N.P  
Accountant's Report Rules 会计师报告规则 \~""<*Hz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P)UpUMt;k  
Accounting Arrangements 《会计安排》 CrX1qyR  
accounting basis 会计基础 smuQ1.b  
accounting by Official Receiver 破产管理署署长呈交的帐目 Kj|\ALI':  
Accounting Circular 《会计通告》 IVG77+O# }  
accounting class 会计类别 ~gOdK-SV*  
accounting date 记帐日期；会计结算日期 zB+zw\ncN  
accounting for money 款项核算 jft@ 'W53  
Accounting Officer 会计主任 K)9f\1\  
accounting period 会计报告期；会计期 kT&GsR/  
accounting policy 会计政策；会计方针 <J!?eH9f  
accounting practice 会计惯例 +<c(;Ucl?  
accounting principle 会计准则 .WW|v  
accounting record 会计记录 ?;p45y~n%  
accounting report 会计报告 Njs'v;-K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *0%G`Q  
Accounting Society of China 中国会计学会 nsi&r  
accounting statement 会计报表 X1%_a.=VF
 
accounting system 会计制度；会计系统 eo4v[V&  
accounting transaction 会计事项；帐务交易 p4lB#  
accounting treatment 会计处理 `AhTER  
accounting year 会计年度 AJt4I W@  
accretion 增值；添加 iKgH :[j  
accrual 应计项目；应累算数目 NQ\<~a`Eq  
accrual basis 应计制；权责发生制 :z+l=d:4  
accrual basis accounting 应计制会计；权责发生制会计 f >\~h,SLL  
accrue 应累算；应计 ~
"WN4  
accrued benefit 应累算利益 ] U[4r9V  
accrued charges 应计费用 oo!JAv}~  
accrued cumulative preference share dividend 应累算的累积优先股股息 [L>AU; :  
accrued expenses 应累算费用 /3d6Og  
accrued interest payable 应付利息；应计未付利息 ?,*KAGg%  
accrued interest receivable 应收利息；应计未收利息 ef -PlGn  
accrued right 累算权益 qjLFgsd  
accruing profit 应累算的利润 Ert` ]s~  
accumulated fiscal reserve 累积财政储备 DgC;1U'  
accumulated profit 累积利润；滚存溢利 W/<C$T4  
accumulated reserve 累积储备 93y
!x}  
accumulation of surplus income 累积收益盈余 &+8cI^kp  
acquired assets 既得资产 'V:ah38  
acquisition 收购；购置；取得 /??nOVvt  
acquisition cost 购置成本 +rOd0?  
acquisition expenses 购置费用 6ieP` bct  
acquisition of 100% interest 收购全部股权 'E#Bz"
T  
acquisition of control 取得控制权 =' #yG(h  
acquisition of fixed assets 购置固定资产 <z-+{-?z~  
acquisition of shell “买壳” >66v+  
acquisition price 收购价 >/DlxYG?  
act of God 天灾 IVSd,AR7yY  
acting partner 执事合伙人 YW^sf,zQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %
ZJ;>a#  
active partner 积极参与的合伙人 &13#/  
active trading 交投活跃 O `a4 ")R  
actual circulation 实际流通 5U%a$.yr  
actual cost 实际成本 9Zpd=m8dU  
actual expenditure 实际开支；实际支出 " IC0v9  
actual income 实际入息；实际收入；实际收益 <I^Tug\M+  
actual market 现货市场 _w49@9?  
actual price 现货价；实际价格 b)@b63P_  
actual profit 实际利润 p ^Dm w0y  
actual quotation 实盘；实际价位；实际报价 |1^ !rHg  
actual year basis 按实际年度计算 kY`L[1G$  
actuals 实货 _0qp!-l}  
actuarial investigation 精算调查 Py-}tFr  
actuarial principle 精算原则 _tpqo>  
actuarial report 精算师报告 Y'2 |GJc2  
Actuarial Society of Hong Kong 香港精算学会 Fs;_z9ej-u  
actuarial valuation 精算师估值  .'^Pg  
actuary 精算师 L:RMZp*bK  
ad referendum agreement 暂定协议；有待覆核的协定 aak[U;rx  
ad valorem duty 从价税；按值征税 `'M}.q,k~  
ad valorem duty system 从价税制 wx)Yl1C  
ad valorem fee 从价费 zsha/:b  
ad valorem tariff 从价关税 p>GxSE)
 
additional allowance 额外免税额 *9xv0hRQ%?  
additional amount for unexpired risk 未过期风险的额外款额 j_HwR9^fd,  
additional assessable profit 补加应评税利润 8K0@*0  
additional assessment 补加评税 /|2 hW`G  
additional commitment 额外承担 cSs??i D"q  
additional commitment vote 额外承担拨款 hQ}B?'>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A>W8^|l6+-  
additional dependent parent allowance 供养父母额外免税额 fs wQ*  
additional provision 额外拨款 }o MY  
additional stamp duty 附加印花税 Dg2=;)"L  
additional tax 补加税罚款；补加税款 khtYn.eaL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WEFvJ0]  
adjudged bankrupt 被裁定破产 uGH>|V9'c  
adjudicated bankrupt 裁定破产人 %,[p[`NRYR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &Ew{{t;"  
adjudication of bankruptcy 裁定破产；宣告破产 D\i8WU  
adjudication of insolvency 裁定无力偿还债务 ~
V<imF  
adjusted actual 经调整的实数；调整后的实数 Id;YIycXe  
adjusted current assets 经调整的流动资产；调整后的流动资产 e|jmOYWG  
adjusted figure 经调整的数字；调整后的数额 V?"SrXN>  
adjusted liabilities 经调整的负债；调整后的负债 ZF6?N?t}h8  
adjusted loss 经调整的亏损；调整后的亏损 ;UG]ckV-  
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 0x]WW|se*  
adjusted profit 经调整的利润；调整后的利润 3,RaM^5dV  
adjusted surplus 经调整的盈余额；调整后的盈余额 Er
d)P  
adjusted value 经调整的价值；调整后的价值 |]8Hh>  
adjustment 调整；修订；理算〔保险〕 Y1Qg|U o  
adjustment centre 调剂中心 _0(Bx?[h  
adjustment lag 调整过程的时间差距；调整时差 *P}v82C N  
adjustment mechanism 调整机制 V8{5 y <Y>  
adjustment of loss 亏损调整 iN+Tig?c  
adjustment process 调整过程；调整程序 }hd:avze  
adjustment range 调整幅度 `8rInfV  
administered exchange rate 受管制汇率 s j{i  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 KZ;Q71  
administration expenses 行政费用 ]K(>r#'nH  
administration fee 手续费；行政费 }D>nXh
O&  
administration in bankruptcy 破产管理 [exIK  
administration order 遗产管理令 ME%W,B.|"s  
administrator 管理人；遗产管理人 `$odxo+  
administrator of the estate 遗产管理人 4PzCm k  
admission of debt 债项承认书 DoA+Bwq@  
admission of proof 接纳债权证明 9dFSppM  
advance 放贷款项；垫付款项；预支款项；预付款项 /?wH1 ,  
advance account 暂支帐目；预付款帐户 u!VAAX  
advance compensation 预付补偿金 Q-g}{mFS  
advance from shareholder 股东垫款 T2^0Q9E?  
advance pending reimbursement 预支以待日后付还 ) ]x/3J@  
advanced economy 先进经济体系 43 h0i-%1  
advancement 预付；预付财产 xVn"xk  
advances warrant 垫款令 qvH7
otA  
advancing 贷出 42wa9UL<Ka  
adverse balance 逆差 EgT2a  
adverse exchange 逆汇 u79,+H@ep  
advertisement addressed to shareholders 在报章刊登的致股东通告 ZfYva(zP{Q  
advice for collection 托收通知书 ^ A`@g4!
 
advice of drawing 提款通知书；汇票通知书 *6trK`tx^  
advice of payment 付款通知 /X
_g[*]?  
Advisory Committee [Securities and Futures Commission] q`8M9-~  
谘询委员会〔证券及期货事务监察委员会〕 H=j&uv8  
Advisory Committee on Diversification 经济多元化谘询委员会 DL0i  
affidavit 誓章；遗产申报誓章 J<4egk4  
affidavit of no receipt 述明无收款的誓章 oSOO5dk:
z  
affiliate 联号；联营公司；附属公司 NY`$D}Bi  
affiliated company 附属公司；联号；联营公司 ,>rr|O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Rr|&~%#z  
affordability 负担能力 <s7OY`(8   
African Development Bank [AfDB] 非洲开发银行 wtY*{m2  
after-acquired property 事后取得的财产 "=S< xT+  
after-hours dealing 市后交易 =
UT^5cl(  
after-tax profit 税后盈利；税后利润；税后溢利 (ugB3o  
agency agreement 代理协议 4G4[IAu_  
agency expenses 代理机构的开支 :7w^2/ZGo  
agency fee 代理费 }(/")i4h  
Agency Law 《代理法》 " tUS>c/  
agent 代理人；承销人 )d\u_m W^  
agent of company 公司代理人 dMnJ)R  
agent's fee 代理人费；经纪费 ?Q]{P]  
aggregate 总计；总数；总体数字 {{WA=\N8C  
aggregate amount 总款额；总额 Q8kdX6NMd&  
aggregate assets and liabilities 总体资产与负债 .%pbKi `  
aggregate at constant price 按固定价格计算的总体数字 "XEKoeG{  
aggregate demand 总需求 'F- wC!  
aggregate gross position 总持仓量 8RfFP\AP  
aggregate limit 总限额 Vg0$5@  
aggregate of salaries tax 合计薪俸税
zIyMq3  
aggregate performance 总体表现；总体业绩 >
J]^Rgn>  
aggregate supply 总体供应 .
1[[Y}  
aggregate surplus 总盈余 ;;2Yfn'`9  
aggregate total 整体总额 dvAvG.;U  
aggregate value 总值；合计价值 wK_I"  
aggregated basis 合计基准 "AzA|zk')"  
aggregated net chargeable income 合计应课税入息实额 Ie[8Iot?bn  
aggregation 合并计算；合计；总和 tCJ+OU5/  
aggregation of incomes of husband and wife 夫妇入息合并计算 4\.1phe$a  
aggregation of property 财产的总和 I}#_Jt3R  
agio 差价；贴水 5gPcsn"D  
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》 fJb<<6C  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Nl3@i`;  
《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》 LvsNU0x  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =X0"!y"  
《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》 YMidSfi  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment q^e
4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9D2}heTN  
agreement for a settlement 授产协议 CO`%eL~  
agreement for assignment 转让协议 )Bl0 W  
agreement for sale 售卖协议；买卖协议 b0A*zQA_)  
agreement for sale and purchase 买卖协议 UKBVCAK  
agreement for the payment of interest 支付利息协议 OKo39 A\fu  
agreement for the repayment of money 还款协议 G/2| *H  
agreement of reinsurance 再保险协议 i,{'}B  
Agricultural Bank of China 中国农业银行 x
>?jfN,e  
air passenger departure tax 飞机乘客离境税 >>**n9\q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ndIf1}   
airport tax 机场税 39|4)1e  
alcohol duty 酒精税 -\b$5oa(  
alienation 让与；让渡；转让 )jh4
HMvmC  
alimony 生活费；赡养费 &:i|;^^2  
All Ordinaries Index [AOI] 所有普通股指数 "gcHcboU5$  
all risks 全险；综合险 S+mZ.aFS0z  
All Sales Record for Stock Market 《股票市场成交报告》 aIrQ=}  
Allied Capital Resources Limited 新联财务有限公司 1mLd_]F'F  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cH&-/|N  
allocation letter 拨款信件 iBq|]  
allocation of fund 分配款项；预留款项 PhHBmMGL  
allocation of profit 利润分配；溢利分配 SD"'  
allocation warrant 拨款令 Ye'=F  
allotment 分配；配股 x*G-?Xza)  
allotment notice 股份配售通知；配股通知 dPdodjSu,!  
allotment of shares 股份分配 GWNLET  
allowable 可获宽免；免税的 l Ikh4T6i  
allowable business loss 可扣除的营业亏损 G d".zsn  
allowable expenses 可扣税的支出 1^*M*>&d<  
allowance 免税额；津贴；备抵；准备金 ]}3AP!:  
allowance for debts 债项的免税额 $c!cO" U  
allowance for depreciation by wear and tear 耗损折旧免税额 %6\e_y%  
allowance for funeral expenses 殡殓费的免税额 9aED6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TTS.wBpR,  
allowance for repairs and outgoings 修葺及支出方面的免税额 %>dCAj"  
allowance to debtor 给债务人的津贴 }/ p>DMN  
alteration of capital 资本更改 &i&k 4  
alternate trustee 候补受托人 QJL%J  
amalgamation 合并 5AvbKT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !$/1Q+  
ambit of charges 征税范围；收费范围 :N\j@yJK  
amended valuation 经修订的估值 ? 1OZEzA!  
American Commodities Exchange 美国商品交易所 {9tKq--@E9  
American Express Bank Limited 美国运通银行 2;Ij~~  
American Stock Exchange 美国证券交易所 F__j]}?  
amortization 摊销 %_rdO(   
amount due from banks 存放银行同业的款项 3fS+,>s\O  
amount due from banks abroad 存放海外银行同业的款项 gEVN;G'B<=  
amount due from holding companies 控股公司欠款 ZfPWH'P  
amount due from local banks 存放本港银行同业的款项 ionFP
c].  
amount due to banks 银行同业的存款 Sn I-dXNF  
amount due to banks abroad 海外银行同业的存款 1@&i ju5  
amount due to holding companies 控股公司存款 )T-C/
3  
amount due to local banks 本港银行同业的存款 +1Qa7\  
amount due to outport banks 外埠银行同业的存款 5J d7<AO_  
amount for note issue 发行纸币的款额 [jPUAr}  
amount of bond 担保契据的款额 *}pl  
amount of consideration 代价款额 W| z djb  
amount of contribution 供款数额 1Na*7|  
amount of indebtedness 负债款额 i8F^ N=  
amount of principal of the loan 贷款本金额 Hm>M}MF3  
amount of rates chargeable 应征差饷数额 G:W4<w  
amount of share capital 股本额 ~i)m(65:  
amount of sums assured 承保款额 z=}@aX[  
amount of variation 变动幅度 _Eus<
c  
amount of vote 拨款数额 PSOW}Y|q  
amount payable 应付款额 $ O1w6\}_  
amount receivable 应收款额 t;[L-|^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d2b L_  
analysis 分析 +UzFHiGy#  
ancillary risk 附属风险 PQla-  
annual account 周年帐目；周年帐目报表；年度决算；年结
]<9=%m  
annual accounting date 年结日期 VieX5  
annual allowance 每年免税额；年积金；年度津贴；年津 czMu<@c [  
annual balance 年度余额 h/h`?vWu  
annual disposable income 每年可动用收入 8.Q;o+NU  
annual estimates 周年预算 f1cQ*#2~  
annual fee 年费 %s.hqr,I
 
annual general meeting 周年大会 g+5{&YD  
annual growth rate 年增率；每年增长率 ;>*l?m-S@n  
annual long-term supplement 长期个案每年补助金 ;DMv?-H  
annual pensionable emolument 可供计算退休金的年薪 yN*HIN  
annual report 年报 }E=:k&IDPB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D`nW9i7  
annual return 周年报表；周年申报表；每年报税表格 SU0K#:  
Annual Return Rules 《周年报表规则》 LnQm2uF  
annual review of consumer prices 每年消费物价回顾 "CYh"4]@rD  
annual roll-forward basis 逐年延展方式 oY!nM%z/  
annual salary 年薪 44H#8kV  
annual statement 年度报表；年度决算表 @Y/PvS8!  
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 ]LF
Y2w<  
annuitant 年金受益人 goYRA_%cX  
annuity 年金 a );>  
annuity contract 年金合约 ?klV;+  
annuity on human life 人寿年金 [Z2:3*5r.  
antecedent debt 先前的债项 +Eil:Jz  
ante-dated cheque 倒填日期支票 I]
qml2  
anticipated expenditure 预期开支 ISHNeO8  
anticipated net profit 预期纯利 3"28=)o  
anticipated revenue 预期收入 5):2;hk  
anti-inflation measure 反通货膨胀措施 (p1y/"Xh  
anti-inflationary stance 反通货膨胀立场 ahagt9[,:F  
apparent deficit 表面赤字 W"9?D  
apparent financial solvency 表面偿债能力 => .EDL.  
apparent partner 表面合伙人 sb 3l4(8g  
application for personal assessment 个人入息课税申请书 %@IZ41<C  
application of fund 资金应用 =^.f)  
application to release as liquidator and to destruct the books of accounts and documents nSH A,c  
申请免除清盘人职务及毁灭帐簿与文件 >QwZt  
appointed actuary 委任精算师 pfj%AP:  
appointed auditor 委任核数师；委任审计师 __U
;fH{c  
appointed trustee 委任的受托人 F$kLft[:  
appointer 委任人 I!(.tu6u6c  
apportioned pro rata 按比例分摊 #q{i<E 07  
apportionment 分配；分摊 [@Hv,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 auOYi<<>W  
apportionment formula 分摊方程式 Pb0+z=L  
apportionment of estate duty 遗产税的分摊 *
ey<R  
appraisal 估价；评估 K&(}5`H0=  
appreciable growth 可观增长 "yR5
6`=  
appreciable impact 显着影响 :3qA7D}  
appreciable increase 可观增长 %|(~k*s4  
appreciation 增值；升值 $y!k)"k  
appreciation against other currencies 相对其他货币升值 c5_?jKpl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >G`=8Ku  
appreciation tax 增值税 m?;aTSa  
appropriation 拨款；拨用；拨付 ># FO0R  
appropriation account 拨款帐目
8l|v#
^v  
Appropriation Bill 拨款法案 &]VCZQL  
appropriation-in-aid system 补助拨款办法 fMjn8.  
approved assets 核准资产 3zJbb3e  
approved basket stock 认可一篮子证券 ZN)a}\]  
approved budget 核准预算 r>+Hwj0>  
approved charitable donation 认可慈善捐款 H \$04vkR  
approved charitable institution 认可慈善机构 kc&>l(  
approved currency 核准货币；认可货币 9XGzQ45R  
approved estimates 核准预算 F{*S}&q*)o  
approved estimates of expenditure 核准开支预算 &*TwEN^h  
approved overseas insurer 核准海外保险人 du
2q6"  
approved overseas trust company 核准海外信托公司 @;>T
mLs  
approved pooled investment fund 核准汇集投资基金 uVoM2n?D%^  
approved provident fund scheme 认可公积金计划 1x+YgL5  
approved provision 核准拨款 uMm/$#E  
approved redeemable share 核准可赎回股份 \A`pF'50  
approved regional stock 认可地区性证券 jEBZ"Jvb  
approved retirement scheme 认可退休金计划 o[AQS`  
approved subordinated loan 核准附属贷款 1gp3A
 
arbitrage 套戥；套汇；套利 YQ>P{I%J  
arbitrageur 套戥者；套汇者 ;I'pC?!y  
arbitrary amount 临时款项 K~nk:}3Ui  
arrangement 措施；安排；协定 lhm=(7Y  
arrears 欠款 wI+oG  
arrears of pay 欠付薪酬 m ys5B}  
arrears of revenue 逾期未收税款；逾期未收的帐项 tN|sHgs  
articles of association 组织章程；组织细则；组织章程细则 Y$3H$F.+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mq$mB1$3u  
ascertainment of profit 确定利润 CFJ F}aW  
"Asia Clear" “亚洲结算系统” q|J3]F !n  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \XR%pC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4kO[|~#  
Asian Development Fund [ADF] 亚洲发展基金 Dx/!^L02  
Asian dollar bond 亚洲美元债券 zR)|%[sWwQ  
Asian dollar market 亚洲美元市场 ua(y! Im  
Asian dollar rate 亚洲美元利率 {.9phW4Vr?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jRXpEiM  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 y4`<$gL   
asked price 沽盘；喊价；索价；卖方报价 >So)KB  
assessable income 应评税入息 eWO^n>Y  
assessable loss 应评税亏损 [T', ZLR|  
assessable profit 应评税利润 ocwRU0+j  
assessable value 应评税值 kvh}{@|-  
assessed profit 估定利润 ^.Y"<oZSS  
assessed value 经评估价值 >LxYP7M  
assessment 评税；评定；估价；评税单 jqHg'Fq  
assessment number 评税编号；估价编号
X#mm Z;P  
assessment of additional tax 补加税评税 't=\YFQ*v  
assessment of performance 业绩评估；实绩评价 hvu>P {  
Assessor 评税主任 70!&  
asset price bubbles 资产价格泡沫 gkUG*Zw  
asset-backed securities 具资产保证的证券 }9fH`C/m  
assets accretion 资产增值 T{M~*5$  
assets and liabilities 资产与负债 DB'pRo+U  
assets betterment statement 资产递增表；资产改进表 G.K3'^_  
assets lending 实物放款；有抵押贷款 <Gzy*1Q&  
assets of the company passing on the death 死者去世时转移的公司资产 m`UNdFS  
assets pledged as security for liabilities 用作负债抵押的资产 @L|X('i  
assets portfolio 资产投资组合 k))*S
g  
assets price 资产价格 jh.W$.Oq  
assets quality 资产质素 juuBLv  
assets realization 资产变现 'pOtd7Vr  
assets refinancing arrangement 资产再集资安排 R}4o{l6  
assets securitization 资产证券化 P8.tl"q  
assets situated outside Hong Kong 在香港以外地方的资产 iZ+\vO?|  
assets stripping 削减资产；拆卖资产 ,-Fhb~u  
assets value 资产值 XtfO;`  
assignee 承让人 sqHvrI  
assignment 转让；转让书；转让契 'Omi3LXfDT  
assignment of interest 权益转让 ?}sh@;]*h  
assignment of letters patent and trade mark 专利证书及商标转让 8Dpf{9Y-E  
assignment of property 物业转让；物业转让书 V%&t'H{  
assignment right 转让权 W5?F?Dp!v  
assignor 转让人 /E(H`;DG  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 HbF.doXK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =9n$at$l@  
associate member 附属会员 $DW3H1iW  
associated body corporate 相联法人团体 x Yr-,$/  
associated company 相联公司；联属公司 9@C3jZ+9`H  
associated corporation 相联法团 (A?{6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0~RsdQGqC  
公认会计师公会〔英国〕 
U7J0&  
Association of Futures Exchange Brokers 香港期货经纪协会 KC o<%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y-&r_s_~  
association of underwriters 承保人组织 ,s0E]](  
assumption of control 接管 %[4/UD=7  
assurance 担保；保险；转易；转易书 |E!()j=  
assurance of interest 权益的转易 IXt2R~b  
at 19XX price 按一九ＸＸ年价格计算 DR/qe0D  
at a discount 按赔价计算；按贴水价格计算；打折扣 u3kK!2cdP  
at a premium 按溢价计算；按升水价格计算 UC^&& 2maI  
at call 通知付款；按通知 [.B)W);  
at constant market price 按固定市价计算 YKLh$  
at constant price 按固定价格计算 12Qcjj%F*  
at cost 按成本计算 ]9)pFL  
at current market price 按当时市价计算；按现时市价计算 (r`+q[  
at current price 按当时价格计算；按现时价格计算 evPr~_  
at factor cost 按要素成本计算；按生产要素成本计算 a>`\^>G4  
at money-of-the-day price 按付款当日价格计算 [8.ufpZ  
at or better 按指定或较佳价位〔买卖指令〕 WZ5[tZf  
at par 按面值计算；平价 Mw
7!w-1+  
at sight 见票即付 +Tc4+q!  
at the close 按收市盘 vP&dvAUF  
at the opening 按开市盘 Z$0r+phQk=  
attestation 见证；见证条款 =<(:5ive  
at-the-money option 平价期权 8):I< }s#  
attorney 受权人；受托代表人 vJ>A >RCB  
attornment 新拥有人承认书 "^gZh3  
attributable profit 可归属利润 ?UQVmE&  
attributable share value 可归属股份价值 ^4]#Ri=U  
Auckland Stock Exchange 奥克兰证券交易所 *x[B g]/  
auction 拍卖 #/@U|g  
auctioneer 拍卖商 ([UuO}m-  
audit 审计；核数 AL! ^1hCF  
Audit Commission 审计署 c&)
H  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] $G5m/[KDI  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 j11\t  
audit review 帐目审查 ,Ihuo5>/z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [6BLC{2  
audited account 审计帐目；经审计的帐目 /7*jH2  
audited annual account 经审计的周年帐目 zB\g'F/  
audited balance sheet 经审计的资产负债表 8-cG[/|0  
auditor 核数师；核数主任；审计师 sl|s#+Z  
auditor's certificate 核数师证明书；审计师证明书 0t5>'GYX  
auditor's report 核数师报告；审计师报告 ^G=wRtS  
Aussie bond 澳元债券 l9)iLOj  
austerity budget 紧缩预算 MLY19;e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >1a-}>r  
Australia All Ordinaries Index 澳洲所有普通股票指数 Vj4 if@Z  
Australian Dollar [AUD] 澳元 _`/0/69  
Australian Options Market 澳大利亚期权市场 wQ!~c2a<8  
Australian Securities Commission 澳洲证券事务监察委员会 ~wDmt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |K'{R'A  
Australian Stock Exchange 澳大利亚证券交易所 %cO;{og M  
Austrian Schilling [ATS] 奥地利先令 m(nlu  
authentication 认证；鉴证 
x@2rfs  
authority to purchase 委托购买证；委购书  ?1r@r  
authorization 认可；核准；授权；授权书 w(r$n|Ks9  
authorization by direction 指示授权 SDiZOypS  
authorization by instruction 指令授权 COFs?L.`  
authorization by warrant 令状授权 ]l+Bg;F#V  
authorization of unit trust 单位信托的认可 (U2G"  
authorized agent 指定代理人 )(*A1C[  
authorized capital 法定资本 "*l
aY<E  
authorized clerk 出市员 *)ed(+b  
authorized dealer 认可交易商 G#5Cyu<r!  
authorized financial institution 认可财务机构 -QIcBzw;q  
authorized fund 认可基金 cZ|D!1%  
authorized fund house 获授权的基金公司；认可基金公司 JwB:NqB  
authorized institution 认可机构 <Nvw w  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -6~*:zg,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Sn.I ]:l  
authorized insurer 获授权保险人；获认可承保人 nen6!bw4  
authorized investment 特准投资项目 E{T\51V]%  
authorized person 获授权人
GWjKZ1p  
authorized representative 获授权代表 oHI~-{m3)  
authorized share capital 法定股本 XZcsx  
automated quotation system 自动报价系统 #i ?@S$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N$pwTyk  
自动交易系统〔香港期货交易所有限公司〕 |C'w] QYm  
automatic adjustment mechanism 自动调整机制 /2>-h-zBjw  
automatic adjustment system 自动调整系统 j6Jz  
Automatic Clearing House 自动票据交换所 rRcfZZ~` M  
automatic exchange rates accumulation system 自动化汇率累集系统 y;0.P?Il"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D\(,:_ge  
automatic teller machine [ATM] 自动柜员机 78+H|bH8  
autopay 自动转帐 MP[v 9m@  
available assets 可用资产 \*LMc69  
available fiscal reserve 现存财政储备 n8[sR;r5f  
available profit 可用利润 eN/sW!:P|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 sl6p/\_w  
average 平均；平均数；海损 {,IWjt &>  
average basic salary 平均基本薪金 <ofXNv;`  
average consumer expenditure 平均消费开支；一般消费开支 X$/3  
average cost 平均成本 \q3H#1A  
average cost of land production 增辟土地平均成本 GOJi/R.{  
average daily turnover 平均每日成交额 m80+b8b  
average daily wage rate 平均每日工资率 ~Zl`Ap  
average expenditure pattern 平均开支模式 r4+w?=`  
average growth rate 平均增长率 Ez?vJDd  
average net fixed assets 固定资产平均净值 |r}%AN6+  
average of relatives 相对价格平均数 T~"
tex]  
average price 平均价格 oCy52Bm.!  
average propensity to consume 平均消费倾向；一般消费倾向 +D?d)lK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :N8D1e-a  
average rate 平均率 @kvp2P+O  
average revenue 平均收入；平均收益 ez(4TtT  
average stock 平均库存；平均存货 bIp;$ZHy`K  
average yearly rent 平均年租 `6~*kCj5  
avoidance of double taxation 避免双重课税 t)cG_+rJ  
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 u:HKmP;  
07(E/A]  
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