一些有用的会计术语(也不知道发的地方对不对)A

A: 4oY<O  
A share Ａ股；甲类股份 0I8w'/s_g9  
abatement of tax 减税；减扣免税额 rQ^X3J*`
 
ABN AMRO Bank N.V. 荷兰银行 y?ps+ce93  
above-the-line expenditure 线上项目支出；经常预算支出 OZ/P@`kN.f  
above-the-line receipt 线上项目收入；经常预算收入 Pl@3=s!~>~  
ABSA Asia Limited 南非联合亚洲有限公司 f{b$Y3  
absolute change 绝对数值变更 x>u
\  
absolute expenditure 实际开支 c k$ > yk  
absolute guideline figure 绝对准则数字 aR iD}P*V  
absolute interest 绝对权益 '8auj  
absolute order of discharge 绝对破产解除令 <.DFa/G   
absolute profit margin 绝对利润幅度 kl0!*j  
absolute value 实值；绝对值 ;3nR_6\  
absolutely vested interest 绝对既得权益 l17sJ!I  
absorbed cost 已吸收成本；已分摊成本 dSD7(s!  
absorption 吸收；分摊；合并 :YZqrcr}  
absorption rate 吸收率；摊配率；分摊率 j^t#>tZS  
ACB Finance Limited 亚洲商业财务有限公司 F__(iXxC  
acceptable form of reciprocity 合理的互惠条件 z,6X{=  
acceptable rate 适当利率；适当汇率 x=UwyZ
 
acceptance agreement 承兑协议 :MOr?"  
acceptance for honour 参加承兑 ?0v(_ v  
acceptor 承兑人；接受人；受票人 `
)9nBZ  
acceptor for honour 参加承兑人 L(p{>Ykcc  
accident insurance 意外保险  d"E@e21  
Accident Insurance Association of Hong Kong 香港意外保险公会 6;LM1 _  
accident insurance scheme 意外保险计划 l3d^V&Sk  
accident year basis 意外年度基准 `}b#O}z)^  
accommodation 通融；贷款 m&GxLT6  
accommodation bill 通融票据；空头票据 %gF; A*  
accommodation party 汇票代发人 !>~W5c^  
account balance 帐户余额；帐户结余 Orb('Z,-3  
account book 帐簿
2D5S%27,  
account collected in advance 预收款项 9WXJz;  
account current book 往来帐簿 5h"moh9tG  
account of after-acquired property 事后取得的财产报告 : ryE`EhB  
account of defaulter 拖欠帐目 Im
NTk  
account payable 应付帐款 iIOA54!o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &"D *  
account receivable 应收帐款 fM[Qn*.  
account receivable report 应收帐款报表 {uurM`f}:  
account statement 结单；帐单；会计财务报表 P1<Y7+n  
account title 帐户名称；会计科目 (*.t~6c?5  
accountant's report 会计师报告 Kt(Z&@
 
Accountant's Report Rules 会计师报告规则 :U
jF<V  
accounting and auditing procedure 会计与审计程序；会计与核数程序 PT9,R^2T!  
Accounting Arrangements 《会计安排》 :8}
iZ.  
accounting basis 会计基础 =%p%+F@RlW  
accounting by Official Receiver 破产管理署署长呈交的帐目 X[Lwx.Ly8  
Accounting Circular 《会计通告》  mN>7vJ  
accounting class 会计类别 N;<.::x  
accounting date 记帐日期；会计结算日期 8Ol#-2>k$  
accounting for money 款项核算 qIbp
0`m  
Accounting Officer 会计主任 0P(U^rkR~  
accounting period 会计报告期；会计期 /H_,1Fu|  
accounting policy 会计政策；会计方针 E0;KTcZi  
accounting practice 会计惯例 kC=e>v  
accounting principle 会计准则 orGNza"A  
accounting record 会计记录 < ag|
#  
accounting report 会计报告 M;
BDo(1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9uV'#sR  
Accounting Society of China 中国会计学会 +-~:E_G  
accounting statement 会计报表  E*[dc  
accounting system 会计制度；会计系统 hJqLH?Ri  
accounting transaction 会计事项；帐务交易 jv:!vi:  
accounting treatment 会计处理 |N9::),<  
accounting year 会计年度 `0l)\  
accretion 增值；添加 `rt  
accrual 应计项目；应累算数目 |5uvmK  
accrual basis 应计制；权责发生制 ;Z\1PwT  
accrual basis accounting 应计制会计；权责发生制会计 jOJ$QT  
accrue 应累算；应计 E7A psi4]  
accrued benefit 应累算利益 d(.e%[`  
accrued charges 应计费用 Y{6vW-z_<  
accrued cumulative preference share dividend 应累算的累积优先股股息 _l?InNv  
accrued expenses 应累算费用 t>D|1E"  
accrued interest payable 应付利息；应计未付利息 %SKp<>;9  
accrued interest receivable 应收利息；应计未收利息 Uu~7+oaQ  
accrued right 累算权益 <h(KIY9T  
accruing profit 应累算的利润 tx$kD2  
accumulated fiscal reserve 累积财政储备 l+6y$2QR  
accumulated profit 累积利润；滚存溢利 }T@^wY_Ow  
accumulated reserve 累积储备 o,| LO$~  
accumulation of surplus income 累积收益盈余 9(;5!q,Gsg  
acquired assets 既得资产 ~F?vf@k  
acquisition 收购；购置；取得 }?"}R<F|M,  
acquisition cost 购置成本 ]*I:N  
acquisition expenses 购置费用 [>5<&[A  
acquisition of 100% interest 收购全部股权
I{8fT
od  
acquisition of control 取得控制权 hT`kma  
acquisition of fixed assets 购置固定资产 dP>~ExYtm  
acquisition of shell “买壳” 6S#Y$2 P  
acquisition price 收购价 8@Zg@>,  
act of God 天灾 VR86ok  
acting partner 执事合伙人 K>=KsG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?F{sym@i  
active partner 积极参与的合伙人 'H"wu /#  
active trading 交投活跃 q^:>sfd  
actual circulation 实际流通 \8Mn[G9TL  
actual cost 实际成本 @Q!Jzw#B  
actual expenditure 实际开支；实际支出 -__RFxG  
actual income 实际入息；实际收入；实际收益 9`83cL  
actual market 现货市场 F`/-Q>Q  
actual price 现货价；实际价格 VMry$  
actual profit 实际利润 `
Gct_6  
actual quotation 实盘；实际价位；实际报价 Lk?%B)z  
actual year basis 按实际年度计算 Y ^s_v_s  
actuals 实货 qPh @Bl3  
actuarial investigation 精算调查 A1b</2  
actuarial principle 精算原则 qJjXN+/D  
actuarial report 精算师报告 G?:{9. (  
Actuarial Society of Hong Kong 香港精算学会 Yt]tRqrh;T  
actuarial valuation 精算师估值 BMubN   
actuary 精算师 N_dHPa  
ad referendum agreement 暂定协议；有待覆核的协定 uvNLm]*  
ad valorem duty 从价税；按值征税 XRZj+muTZ  
ad valorem duty system 从价税制 1&zvf4  
ad valorem fee 从价费 cT2&nZ  
ad valorem tariff 从价关税 )gOVnA/M  
additional allowance 额外免税额 lSMv9:N  
additional amount for unexpired risk 未过期风险的额外款额 <evvNSE  
additional assessable profit 补加应评税利润 {FYWQ!L  
additional assessment 补加评税 l@;UwnI  
additional commitment 额外承担 #[|~m;K(w  
additional commitment vote 额外承担拨款 4@2<dw|*h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j7(sYo@x7  
additional dependent parent allowance 供养父母额外免税额 {{hp;&x  
additional provision 额外拨款 B,Pbm|U1  
additional stamp duty 附加印花税 U_s3)/'  
additional tax 补加税罚款；补加税款 [i[*xf-B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4?+K:e #F  
adjudged bankrupt 被裁定破产
8fV.NCyE  
adjudicated bankrupt 裁定破产人 o1Bn^w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =>?;Iv'Z  
adjudication of bankruptcy 裁定破产；宣告破产 bjn: e!}  
adjudication of insolvency 裁定无力偿还债务 gN,O)@N'd3  
adjusted actual 经调整的实数；调整后的实数 C%2BDj  
adjusted current assets 经调整的流动资产；调整后的流动资产 _?]0b7X  
adjusted figure 经调整的数字；调整后的数额 ~lBb%M  
adjusted liabilities 经调整的负债；调整后的负债 6Zr_W#SE  
adjusted loss 经调整的亏损；调整后的亏损 OQlmzg  
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 u|;?FQ$M  
adjusted profit 经调整的利润；调整后的利润 0ge"ISK  
adjusted surplus 经调整的盈余额；调整后的盈余额 [&_7w\m  
adjusted value 经调整的价值；调整后的价值 RIhu9W  
adjustment 调整；修订；理算〔保险〕 JD`IPQb~E  
adjustment centre 调剂中心 968<yO]  
adjustment lag 调整过程的时间差距；调整时差 {6*$yLWK  
adjustment mechanism 调整机制 \,UpFuU\  
adjustment of loss 亏损调整 / .wO<l=  
adjustment process 调整过程；调整程序 AnF"+<  
adjustment range 调整幅度 Sb2hM~  
administered exchange rate 受管制汇率 ;jgk53lo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _Y
{8FN(4  
administration expenses 行政费用 mu#IF'|b  
administration fee 手续费；行政费 |`T$Iq  
administration in bankruptcy 破产管理 =`MxgK +  
administration order 遗产管理令 ae%Bl[  
administrator 管理人；遗产管理人 u+5&^"72,  
administrator of the estate 遗产管理人 *5|;eN  
admission of debt 债项承认书 YC!IIE_  
admission of proof 接纳债权证明 .<m${yU{3  
advance 放贷款项；垫付款项；预支款项；预付款项 _GhP{C$  
advance account 暂支帐目；预付款帐户 |IcA8[  
advance compensation 预付补偿金 <{ER#}b:O  
advance from shareholder 股东垫款 lEZODc+%Y  
advance pending reimbursement 预支以待日后付还 6TR` O  
advanced economy 先进经济体系 v3p0  
advancement 预付；预付财产 _4#Mdnh}[  
advances warrant 垫款令 AvmI<U  
advancing 贷出 (DLk+N4UHA  
adverse balance 逆差 ?-Qq\D^+  
adverse exchange 逆汇 `EXo=Dqc  
advertisement addressed to shareholders 在报章刊登的致股东通告 f|v5itO2  
advice for collection 托收通知书 COc,  
advice of drawing 提款通知书；汇票通知书 $_cO7d  
advice of payment 付款通知 5dvP~sw  
Advisory Committee [Securities and Futures Commission] WyA`V C  
谘询委员会〔证券及期货事务监察委员会〕 !W\za0p  
Advisory Committee on Diversification 经济多元化谘询委员会 o+],L_Ab  
affidavit 誓章；遗产申报誓章 D`Cy]j  
affidavit of no receipt 述明无收款的誓章 GhJ<L3  
affiliate 联号；联营公司；附属公司 Y>J$OA:  
affiliated company 附属公司；联号；联营公司 !:]/MpQ ?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {4F=].!
 
affordability 负担能力 QZh#&Qf;  
African Development Bank [AfDB] 非洲开发银行 +g9CklJ  
after-acquired property 事后取得的财产 Exb?eHO  
after-hours dealing 市后交易 ym_w09   
after-tax profit 税后盈利；税后利润；税后溢利 La2f]+sV  
agency agreement 代理协议 )%+7"7.  
agency expenses 代理机构的开支 /f*QxNZ,p  
agency fee 代理费 }'KHF0   
Agency Law 《代理法》  vE~>9  
agent 代理人；承销人 #+"1">l  
agent of company 公司代理人 |F}6Zv  
agent's fee 代理人费；经纪费 o?{-K-'B$  
aggregate 总计；总数；总体数字 .5^7Jwh  
aggregate amount 总款额；总额 i5*BZv>e  
aggregate assets and liabilities 总体资产与负债 B>;`$-  
aggregate at constant price 按固定价格计算的总体数字 yI{4h $c  
aggregate demand 总需求 W>_K+:t  
aggregate gross position 总持仓量 Hhzi(<e^  
aggregate limit 总限额 ixvF`S9  
aggregate of salaries tax 合计薪俸税 W" i3:r  
aggregate performance 总体表现；总体业绩 <eh<4_<qF  
aggregate supply 总体供应 eqY8;/  
aggregate surplus 总盈余 0Yk$f1g  
aggregate total 整体总额 (rieg F  
aggregate value 总值；合计价值 ^KF%Z2:$  
aggregated basis 合计基准 @e#{Sm  
aggregated net chargeable income 合计应课税入息实额 tqFE>ojlI  
aggregation 合并计算；合计；总和 r}\m%(i  
aggregation of incomes of husband and wife 夫妇入息合并计算 >2s31 {  
aggregation of property 财产的总和 j5:/Gl8  
agio 差价；贴水 4=nh' U38  
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》 >ufLRGL>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment V[;^{,;  
《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》 Z[G[.\0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =h>jo&=Wad  
《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》 |e_'%d&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7~qyz]KkE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Yq-Vwh/  
agreement for a settlement 授产协议 {9XN\v=$"*  
agreement for assignment 转让协议 [*K.9}+G_  
agreement for sale 售卖协议；买卖协议 h( DmSW  
agreement for sale and purchase 买卖协议 oFi_ op  
agreement for the payment of interest 支付利息协议 Aa`R40yl  
agreement for the repayment of money 还款协议 gQY
s,  
agreement of reinsurance 再保险协议 /tG[pg{[  
Agricultural Bank of China 中国农业银行 `yYYyB[  
air passenger departure tax 飞机乘客离境税 ROr|n]aJj  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~f6Q  
airport tax 机场税 O +u?Y  
alcohol duty 酒精税 O~OM.:al&  
alienation 让与；让渡；转让 <{cf'"O7)  
alimony 生活费；赡养费 nu `R(2/  
All Ordinaries Index [AOI] 所有普通股指数 L2Fi/UWM  
all risks 全险；综合险 (:>Sh0.  
All Sales Record for Stock Market 《股票市场成交报告》 GUps\:ss  
Allied Capital Resources Limited 新联财务有限公司 7o7*g 7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |/X+2K}3  
allocation letter 拨款信件 C <d]0)  
allocation of fund 分配款项；预留款项 [{q])P;  
allocation of profit 利润分配；溢利分配 tiPZ.a~k  
allocation warrant 拨款令 {U)q)  
allotment 分配；配股 Ou]!@s  
allotment notice 股份配售通知；配股通知 `sLD>@m  
allotment of shares 股份分配 $}t;c62  
allowable 可获宽免；免税的 -`CE;  
allowable business loss 可扣除的营业亏损 {%D4%X<  
allowable expenses 可扣税的支出 P]0/S  
allowance 免税额；津贴；备抵；准备金 Pyp#'du>  
allowance for debts 债项的免税额 ckkm}
|&m  
allowance for depreciation by wear and tear 耗损折旧免税额 T2}X~A  
allowance for funeral expenses 殡殓费的免税额 zwJ\F '  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !PfdY&.)  
allowance for repairs and outgoings 修葺及支出方面的免税额 fp?/Dg"49.  
allowance to debtor 给债务人的津贴 3~\,VO''  
alteration of capital 资本更改 b"y4-KV  
alternate trustee 候补受托人 PQrc#dfc|  
amalgamation 合并 UmLBoy&*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +yxL}=4s  
ambit of charges 征税范围；收费范围 mq+x=  
amended valuation 经修订的估值 @2~;)*  
American Commodities Exchange 美国商品交易所 =J`M}BBx  
American Express Bank Limited 美国运通银行 r8>Qs RnU%  
American Stock Exchange 美国证券交易所 0*,]`A=  
amortization 摊销 g'NR\<6A  
amount due from banks 存放银行同业的款项 OCu/w1bc  
amount due from banks abroad 存放海外银行同业的款项 |`'WEe2  
amount due from holding companies 控股公司欠款 <q`|,mc  
amount due from local banks 存放本港银行同业的款项 1cS*T>`  
amount due to banks 银行同业的存款 m$VCCDv  
amount due to banks abroad 海外银行同业的存款 ]VaMulb4  
amount due to holding companies 控股公司存款 j/F:j5O*  
amount due to local banks 本港银行同业的存款 N_E)f  
amount due to outport banks 外埠银行同业的存款 Jo\karpb  
amount for note issue 发行纸币的款额 p@eW*tE  
amount of bond 担保契据的款额  = Atyy  
amount of consideration 代价款额 zFr#j~L"  
amount of contribution 供款数额 'u9y\vUy  
amount of indebtedness 负债款额 |
Es,$  
amount of principal of the loan 贷款本金额 XrJLlH>R4  
amount of rates chargeable 应征差饷数额 M63t4; 0A  
amount of share capital 股本额 Ap> H-/C  
amount of sums assured 承保款额 lL,0IfC,  
amount of variation 变动幅度 sj&1I.@,>  
amount of vote 拨款数额 }"STc&1  
amount payable 应付款额 _e "  
amount receivable 应收款额 sC_doh_M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >$7{H]  
analysis 分析 cvC 7#i[G  
ancillary risk 附属风险 G[]h1f!  
annual account 周年帐目；周年帐目报表；年度决算；年结 tlg
g~MViS  
annual accounting date 年结日期 0GQKM~|H  
annual allowance 每年免税额；年积金；年度津贴；年津 \CBL[X5tr  
annual balance 年度余额 v!#koqd1y.  
annual disposable income 每年可动用收入 2]Ei4%jo  
annual estimates 周年预算 ]+Z,HY@;-  
annual fee 年费 s
W&h?jdf  
annual general meeting 周年大会 /d>Jkv  
annual growth rate 年增率；每年增长率 j2oU1' b  
annual long-term supplement 长期个案每年补助金 p-h(C'PqF  
annual pensionable emolument 可供计算退休金的年薪 PJAM_K;  
annual report 年报 K/$5SN1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {Hz;*1?$k  
annual return 周年报表；周年申报表；每年报税表格 T3t w.yh  
Annual Return Rules 《周年报表规则》 QG5c>Q  
annual review of consumer prices 每年消费物价回顾 ,7;euV5X  
annual roll-forward basis 逐年延展方式 "Mh}n-oju  
annual salary 年薪 oN,9#*PVL  
annual statement 年度报表；年度决算表 !T.yv5ge'  
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 d!y_N&z|(  
annuitant 年金受益人 {(Ba  
annuity 年金 e!w#{</8Q  
annuity contract 年金合约 Kc`#~-`,(  
annuity on human life 人寿年金 k)agbx  
antecedent debt 先前的债项 C#.27ah  
ante-dated cheque 倒填日期支票 of>H&G)@  
anticipated expenditure 预期开支 A`V:r2hnb  
anticipated net profit 预期纯利 L(}/W~En  
anticipated revenue 预期收入 4 ;^  
anti-inflation measure 反通货膨胀措施 .#LHj}u  
anti-inflationary stance 反通货膨胀立场 W{t-UK   
apparent deficit 表面赤字 !!6g<S7)  
apparent financial solvency 表面偿债能力 X]s="^  
apparent partner 表面合伙人 -ug-rdXV  
application for personal assessment 个人入息课税申请书 `~1#X   
application of fund 资金应用  *LQt=~  
application to release as liquidator and to destruct the books of accounts and documents X(Lz&fkd  
申请免除清盘人职务及毁灭帐簿与文件 1%7zCM0s  
appointed actuary 委任精算师 ODKS6E1{  
appointed auditor 委任核数师；委任审计师 0e
j*0"Mq  
appointed trustee 委任的受托人
=-!B4G$  
appointer 委任人 8< "lEL|  
apportioned pro rata 按比例分摊 mzcxq:uZ5  
apportionment 分配；分摊 nX<yB9bXDg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BX2}ar  
apportionment formula 分摊方程式 FLQ^J3A,I  
apportionment of estate duty 遗产税的分摊 _r`(P#Hy  
appraisal 估价；评估 NZ-57Ji  
appreciable growth 可观增长 } A}Vd:#  
appreciable impact 显着影响 
iThf\  
appreciable increase 可观增长 |9mGX9q  
appreciation 增值；升值 C^!~WFy  
appreciation against other currencies 相对其他货币升值 ;W3c|5CE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6\x/Z=}L  
appreciation tax 增值税 `rpmh7*WV  
appropriation 拨款；拨用；拨付 alyA#zao|  
appropriation account 拨款帐目 UZo[]$"Q`  
Appropriation Bill 拨款法案 8< z  
appropriation-in-aid system 补助拨款办法 \j0016;  
approved assets 核准资产 \o5
/, C  
approved basket stock 认可一篮子证券 *a`_,Q{x  
approved budget 核准预算 FB O_B  
approved charitable donation 认可慈善捐款 21hTun"W  
approved charitable institution 认可慈善机构 pZ 7KWk4  
approved currency 核准货币；认可货币 |^O3~!JP(>  
approved estimates 核准预算 hne}G._b  
approved estimates of expenditure 核准开支预算 JR|P
]}  
approved overseas insurer 核准海外保险人 LGWQBEXw  
approved overseas trust company 核准海外信托公司 p e$WSS J  
approved pooled investment fund 核准汇集投资基金 L7N>p4h]Xj  
approved provident fund scheme 认可公积金计划 Ca3 {e1  
approved provision 核准拨款 @Z89cTO  
approved redeemable share 核准可赎回股份 +Rq]_sDu  
approved regional stock 认可地区性证券 QS<)*  
approved retirement scheme 认可退休金计划 V# JuNJ  
approved subordinated loan 核准附属贷款 N._^\FRyn  
arbitrage 套戥；套汇；套利 >n5Kz]]
%  
arbitrageur 套戥者；套汇者 VQbKrnX  
arbitrary amount 临时款项 /Mw0<#  
arrangement 措施；安排；协定 FwDEYG  
arrears 欠款 .FvIT]k-  
arrears of pay 欠付薪酬 !uhh_3RH  
arrears of revenue 逾期未收税款；逾期未收的帐项 &izk$~  
articles of association 组织章程；组织细则；组织章程细则 8zpTCae^=7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `'ak/%Krh  
ascertainment of profit 确定利润 $ 3R5p  
"Asia Clear" “亚洲结算系统” xS_
tB)C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;eP.B/N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 nDXy$f8  
Asian Development Fund [ADF] 亚洲发展基金 Suk;##I  
Asian dollar bond 亚洲美元债券 |q 0iX2W  
Asian dollar market 亚洲美元市场 qO>A
6  
Asian dollar rate 亚洲美元利率 rM20Y(|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }5y
]kn  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =l%|W[OO  
asked price 沽盘；喊价；索价；卖方报价 D/tFN+|P  
assessable income 应评税入息 r,ep{ p  
assessable loss 应评税亏损 2&:nHZ)  
assessable profit 应评税利润 /%P,y+<}iG  
assessable value 应评税值 \m+;^_;5GW  
assessed profit 估定利润 "=UhTE  
assessed value 经评估价值 J!iKW  
assessment 评税；评定；估价；评税单  bRx}ih  
assessment number 评税编号；估价编号 }SGb`l  
assessment of additional tax 补加税评税 CMYkxU  
assessment of performance 业绩评估；实绩评价 `W%R  
Assessor 评税主任 B{NGrC`5)  
asset price bubbles 资产价格泡沫 78E<_UgcB  
asset-backed securities 具资产保证的证券 }nWW`:t kx  
assets accretion 资产增值 W<H<~wf#  
assets and liabilities 资产与负债 #a!qJeWm0  
assets betterment statement 资产递增表；资产改进表 K}Lu1:~  
assets lending 实物放款；有抵押贷款 Sp@{5  
assets of the company passing on the death 死者去世时转移的公司资产 eit%U  
assets pledged as security for liabilities 用作负债抵押的资产 f:h<tlob  
assets portfolio 资产投资组合 !3Q^oR  
assets price 资产价格 2bTM0-  
assets quality 资产质素 3NrWt2?  
assets realization 资产变现 M1XzA `*  
assets refinancing arrangement 资产再集资安排 +  $/mh  
assets securitization 资产证券化 zl$z>z)  
assets situated outside Hong Kong 在香港以外地方的资产 0y=lf+xA*  
assets stripping 削减资产；拆卖资产 *"j3x} U<  
assets value 资产值 OyyE0  
assignee 承让人 ?I 7hbqQd  
assignment 转让；转让书；转让契 C oO0~q  
assignment of interest 权益转让 Ml+O - 3T  
assignment of letters patent and trade mark 专利证书及商标转让 't3nh  
assignment of property 物业转让；物业转让书 <s5s<q2  
assignment right 转让权 h\*I*I8C  
assignor 转让人 }z_7?dn/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &MGM9 zm-]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 CK1gzIg>  
associate member 附属会员 /XwwB  
associated body corporate 相联法人团体 nY_+V{F  
associated company 相联公司；联属公司 ljjnqQ%  
associated corporation 相联法团 >>0c)uC|W  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,kE"M1W  
公认会计师公会〔英国〕 CDWchY  
Association of Futures Exchange Brokers 香港期货经纪协会 ;V4f6[<]'z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s6_[H  
association of underwriters 承保人组织 E=l^&[
dIl  
assumption of control 接管 ~tqDh(  
assurance 担保；保险；转易；转易书 'h;x>r  
assurance of interest 权益的转易 ]PZ\N~T
 
at 19XX price 按一九ＸＸ年价格计算 .q9i10C  
at a discount 按赔价计算；按贴水价格计算；打折扣 F vHd`  
at a premium 按溢价计算；按升水价格计算 T :X A  
at call 通知付款；按通知 >FReGiK$T  
at constant market price 按固定市价计算 q%MLj./?[  
at constant price 按固定价格计算 $(;0;!t.  
at cost 按成本计算 ,%,.c^-  
at current market price 按当时市价计算；按现时市价计算 9C\@10D  
at current price 按当时价格计算；按现时价格计算 Xldz&&@  
at factor cost 按要素成本计算；按生产要素成本计算 yUu+68Z6  
at money-of-the-day price 按付款当日价格计算
IoWK 8x  
at or better 按指定或较佳价位〔买卖指令〕 x%,!px3s  
at par 按面值计算；平价 @'FOM  
at sight 见票即付 SgY\h{{sP  
at the close 按收市盘 [HQ Bx`3TS  
at the opening 按开市盘 mf)E%qo  
attestation 见证；见证条款 ?a` $Y>?h  
at-the-money option 平价期权 Iqb|.vLG  
attorney 受权人；受托代表人 *gN
)a%9  
attornment 新拥有人承认书 A{a`%FAV  
attributable profit 可归属利润 w-?Cg8bq<  
attributable share value 可归属股份价值 x-@6U  
Auckland Stock Exchange 奥克兰证券交易所 aKC3vR0  
auction 拍卖 +zSdP2s  
auctioneer 拍卖商  ~bLhI  
audit 审计；核数 `r.  
Audit Commission 审计署 Mt+ggF.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XnV$}T:?X  
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〕 M7SVD[7~HM  
audit review 帐目审查 VseeU;q
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 s@5r}6?M  
audited account 审计帐目；经审计的帐目 IP l]$j>N  
audited annual account 经审计的周年帐目 VHTr;(]hk  
audited balance sheet 经审计的资产负债表 +v"%@lC};  
auditor 核数师；核数主任；审计师 q<wQ/m  
auditor's certificate 核数师证明书；审计师证明书 qn~:B7f  
auditor's report 核数师报告；审计师报告 wM&W
R2  
Aussie bond 澳元债券 ?K^~(D8(  
austerity budget 紧缩预算 2^=.jML[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 nAW`G'V#  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]LZ,>v  
Australian Dollar [AUD] 澳元 I xE}v%&  
Australian Options Market 澳大利亚期权市场 ~QE-$;  
Australian Securities Commission 澳洲证券事务监察委员会 :*s+X$x,<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kK$*,]iCp  
Australian Stock Exchange 澳大利亚证券交易所 y,=TB#  
Austrian Schilling [ATS] 奥地利先令 *p7_rY  
authentication 认证；鉴证 \x+"1  
authority to purchase 委托购买证；委购书 -WK  
authorization 认可；核准；授权；授权书 g'1ASMuR  
authorization by direction 指示授权 \9s x_T  
authorization by instruction 指令授权 -87]$ ax  
authorization by warrant 令状授权 @2)ImgK[  
authorization of unit trust 单位信托的认可 ^Ts8nOGMh  
authorized agent 指定代理人 J9yB'yE8  
authorized capital 法定资本 nW`EBs  
authorized clerk 出市员 -[.A6W  
authorized dealer 认可交易商 \t@4)+s/)  
authorized financial institution 认可财务机构 #[ch?K  
authorized fund 认可基金 {aq}Q|?/  
authorized fund house 获授权的基金公司；认可基金公司 g\foBK:GE  
authorized institution 认可机构 k;?E,!{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 L64cCP*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X"3Za[9j  
authorized insurer 获授权保险人；获认可承保人 X3,+aL`  
authorized investment 特准投资项目 Ld3!2g2y7&  
authorized person 获授权人 "4e{Cq  
authorized representative 获授权代表 OFcqouGE  
authorized share capital 法定股本 _=RK  
automated quotation system 自动报价系统 1# X
*kF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] c-hhA%@Wq  
自动交易系统〔香港期货交易所有限公司〕 _=;ltO  
automatic adjustment mechanism 自动调整机制 Ug,23  
automatic adjustment system 自动调整系统 zV"oB9\9O  
Automatic Clearing House 自动票据交换所 j9/Ev]im|F  
automatic exchange rates accumulation system 自动化汇率累集系统 $yg=tWk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 61{IXx_  
automatic teller machine [ATM] 自动柜员机 F_C_K"[s  
autopay 自动转帐 \cRe,(?O  
available assets 可用资产 gTjhD(  
available fiscal reserve 现存财政储备 /y
S/*ET8  
available profit 可用利润 !E|k#c9
 
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Wg ?P"  
average 平均；平均数；海损 iHL`r1I!  
average basic salary 平均基本薪金 *oU-V#  
average consumer expenditure 平均消费开支；一般消费开支 F(#~.i  
average cost 平均成本 AV*eGzz`  
average cost of land production 增辟土地平均成本 m5rJY/  
average daily turnover 平均每日成交额 J{bNx8.&  
average daily wage rate 平均每日工资率 #Bgq]6G2  
average expenditure pattern 平均开支模式 _F9O4Q4  
average growth rate 平均增长率 "[BDa}Il  
average net fixed assets 固定资产平均净值 ,3E9H&@j  
average of relatives 相对价格平均数 XT0:$0F  
average price 平均价格 t?:Q  
average propensity to consume 平均消费倾向；一般消费倾向  V_-{TGKX  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $(U}#[Vie  
average rate 平均率 h1 (MvEt  
average revenue 平均收入；平均收益 2>!?EIE7  
average stock 平均库存；平均存货 [#-!&>  
average yearly rent 平均年租 WbP*kV{  
avoidance of double taxation 避免双重课税 nfbqJ  
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 GxR, 3  
/P3s.-sL  
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