一些有用的会计术语(也不知道发的地方对不对)A

A: 6JDaZh"=K  
A share Ａ股；甲类股份 DzQ  
abatement of tax 减税；减扣免税额 XbqMWQN*  
ABN AMRO Bank N.V. 荷兰银行 Fs].Fa  
above-the-line expenditure 线上项目支出；经常预算支出 a&V;^ /  
above-the-line receipt 线上项目收入；经常预算收入 Yj#tF}nPC  
ABSA Asia Limited 南非联合亚洲有限公司 993f6  
absolute change 绝对数值变更 #{PwEX !Ct  
absolute expenditure 实际开支 5nUJ9sqA  
absolute guideline figure 绝对准则数字 8AX_y3$  
absolute interest 绝对权益 d&[RfZ`  
absolute order of discharge 绝对破产解除令 7jgj;%  
absolute profit margin 绝对利润幅度 %IX)+ Lp`  
absolute value 实值；绝对值 BBRL_6  
absolutely vested interest 绝对既得权益 xH xTL>,?  
absorbed cost 已吸收成本；已分摊成本 Dlq!:dF{&  
absorption 吸收；分摊；合并 l6y}>]  
absorption rate 吸收率；摊配率；分摊率 %/"n(?$W  
ACB Finance Limited 亚洲商业财务有限公司 3f] ;y<K
m  
acceptable form of reciprocity 合理的互惠条件 o`,~#P|  
acceptable rate 适当利率；适当汇率 iN[x *A|h  
acceptance agreement 承兑协议 L23}{P  
acceptance for honour 参加承兑 2S{P(B  
acceptor 承兑人；接受人；受票人 d51'[?(  
acceptor for honour 参加承兑人 @kqxN\DE  
accident insurance 意外保险 y=Kqv^  
Accident Insurance Association of Hong Kong 香港意外保险公会 :-B+W9'5  
accident insurance scheme 意外保险计划 {]< G=]'  
accident year basis 意外年度基准 jYFJk&c  
accommodation 通融；贷款 M'PZ{6;  
accommodation bill 通融票据；空头票据 U}RBgPX!  
accommodation party 汇票代发人 r<uc
HRO#  
account balance 帐户余额；帐户结余 x}yl Rg`[  
account book 帐簿 `8ac;b  
account collected in advance 预收款项 W<r<K=`5P  
account current book 往来帐簿 lL:a}#qxU  
account of after-acquired property 事后取得的财产报告 e@Lxduq  
account of defaulter 拖欠帐目 x9vSekV  
account payable 应付帐款 .9rYBy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /ce;-3+  
account receivable 应收帐款 Lwr's'ao.  
account receivable report 应收帐款报表 d
+ jX49Vt  
account statement 结单；帐单；会计财务报表 Uj):}xgi'  
account title 帐户名称；会计科目 N/bOl~!y  
accountant's report 会计师报告 mb1mlsE  
Accountant's Report Rules 会计师报告规则 #h5lz%2g
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 > S>*JP  
Accounting Arrangements 《会计安排》 )*~A|[  
accounting basis 会计基础 tWIs |n  
accounting by Official Receiver 破产管理署署长呈交的帐目 :&IHdf0+  
Accounting Circular 《会计通告》 Vxh39eW  
accounting class 会计类别 #ES[),+|mB  
accounting date 记帐日期；会计结算日期 >R+-mP!nj  
accounting for money 款项核算 *siX:?l  
Accounting Officer 会计主任 tk&AZb,sP  
accounting period 会计报告期；会计期 l88=  
accounting policy 会计政策；会计方针 {p +&Q|  
accounting practice 会计惯例 }a7d(7  
accounting principle 会计准则 VJ~D.ec  
accounting record 会计记录  ]n!V  
accounting report 会计报告 r5}p .  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wa"0`a:`;  
Accounting Society of China 中国会计学会 Q$E.G63Wl  
accounting statement 会计报表 *;fTiL  
accounting system 会计制度；会计系统 x+X@&S  
accounting transaction 会计事项；帐务交易 9>)b6)J D  
accounting treatment 会计处理 r&{8/ 5"  
accounting year 会计年度 ZnEgU}g<2  
accretion 增值；添加 l<v{8:,e#  
accrual 应计项目；应累算数目 )|~&(+Q?]  
accrual basis 应计制；权责发生制 iWs6 !s!  
accrual basis accounting 应计制会计；权责发生制会计 + [w 0;W_  
accrue 应累算；应计 v$y\X3)mB  
accrued benefit 应累算利益 p&(0e,`z/  
accrued charges 应计费用 uY]';OtG  
accrued cumulative preference share dividend 应累算的累积优先股股息 %;[DMc/  
accrued expenses 应累算费用 $*C }iJsF  
accrued interest payable 应付利息；应计未付利息 N]P~`)
 
accrued interest receivable 应收利息；应计未收利息 aTvyzr1  
accrued right 累算权益 s41%A2Enh  
accruing profit 应累算的利润 Y~UuT8-c  
accumulated fiscal reserve 累积财政储备 \.i7(J]  
accumulated profit 累积利润；滚存溢利 w <r*&  
accumulated reserve 累积储备 j1
_>>xB  
accumulation of surplus income 累积收益盈余 #{6VdWZ  
acquired assets 既得资产 8W&1"h`  
acquisition 收购；购置；取得 3H#,qug$  
acquisition cost 购置成本 xA3_W  
acquisition expenses 购置费用 G*=HjLmZg  
acquisition of 100% interest 收购全部股权 )G2Bx+Z;L  
acquisition of control 取得控制权 6tH}&#K  
acquisition of fixed assets 购置固定资产 x6/u+Urn  
acquisition of shell “买壳” .\b.l@O<Z  
acquisition price 收购价 fbApE  
act of God 天灾 gq('
8*S  
acting partner 执事合伙人 h% -=8l,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $O|Xq7dp  
active partner 积极参与的合伙人 ,a5q62)q  
active trading 交投活跃 ]xS%Er  
actual circulation 实际流通 lMgguu~qg  
actual cost 实际成本 |j+JLB  
actual expenditure 实际开支；实际支出 #VhdYDbW  
actual income 实际入息；实际收入；实际收益 s)\PY  
actual market 现货市场 (#dR\Di  
actual price 现货价；实际价格 R~=c1bpdq  
actual profit 实际利润 }hn?4ny  
actual quotation 实盘；实际价位；实际报价 )v
(
rEY  
actual year basis 按实际年度计算 (6fD5XtS  
actuals 实货 Y~Uf2(7b5  
actuarial investigation 精算调查 tar/no  
actuarial principle 精算原则 u&*[  
actuarial report 精算师报告 :a8Sy("  
Actuarial Society of Hong Kong 香港精算学会 O]IAIM  
actuarial valuation 精算师估值 e/4C` J-  
actuary 精算师 CV[9i  
ad referendum agreement 暂定协议；有待覆核的协定 BD"Dzq  
ad valorem duty 从价税；按值征税 Q%6zr9  
ad valorem duty system 从价税制 i6bU
JtL  
ad valorem fee 从价费 56Lxr{+X  
ad valorem tariff 从价关税 IfH/~EtX  
additional allowance 额外免税额 2H;#L`Z*  
additional amount for unexpired risk 未过期风险的额外款额 U2`:'  
additional assessable profit 补加应评税利润 7b~uU@L`  
additional assessment 补加评税 I!!cA?W  
additional commitment 额外承担 b\\lEM>o1  
additional commitment vote 额外承担拨款 rX^uHq8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /\e_B6pF<  
additional dependent parent allowance 供养父母额外免税额 ea{zL  
additional provision 额外拨款 E|-oUzt  
additional stamp duty 附加印花税 $$$[Vn_H<  
additional tax 补加税罚款；补加税款 }se3y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;QVTb3Th  
adjudged bankrupt 被裁定破产 ?0 cv  
adjudicated bankrupt 裁定破产人 -I4@6vE,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (e;/Smol  
adjudication of bankruptcy 裁定破产；宣告破产 e6*,MnqBh  
adjudication of insolvency 裁定无力偿还债务 `\##M=  
adjusted actual 经调整的实数；调整后的实数 7Tp+]"bL  
adjusted current assets 经调整的流动资产；调整后的流动资产 n"?*"Ya  
adjusted figure 经调整的数字；调整后的数额 y.(<  
adjusted liabilities 经调整的负债；调整后的负债 VOYQ<tg  
adjusted loss 经调整的亏损；调整后的亏损 ;P'5RCqj  
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 X#by Dg  
adjusted profit 经调整的利润；调整后的利润 j0LZ )V  
adjusted surplus 经调整的盈余额；调整后的盈余额 k^d^Todq.  
adjusted value 经调整的价值；调整后的价值 tW!*W?  
adjustment 调整；修订；理算〔保险〕 ,dd1/z
m  
adjustment centre 调剂中心 <^$ppwk$  
adjustment lag 调整过程的时间差距；调整时差 'PrBa[%  
adjustment mechanism 调整机制 du0o4~-  
adjustment of loss 亏损调整 {ZdF6~+H(!  
adjustment process 调整过程；调整程序 ;I@\}!%H  
adjustment range 调整幅度 x44V 9-o  
administered exchange rate 受管制汇率 Q e/XEW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /j3",N+I  
administration expenses 行政费用 #Mk3cp^Yl  
administration fee 手续费；行政费 eU)QoVt  
administration in bankruptcy 破产管理 P B-x_D  
administration order 遗产管理令 ^?0'\
Z  
administrator 管理人；遗产管理人 r#oJch=  
administrator of the estate 遗产管理人 yIr0D6L  
admission of debt 债项承认书 s;l"'6:_  
admission of proof 接纳债权证明 HNc/p4z  
advance 放贷款项；垫付款项；预支款项；预付款项 "\vQVZd-E  
advance account 暂支帐目；预付款帐户 2rC&  
advance compensation 预付补偿金 !5h8sD;  
advance from shareholder 股东垫款 MGK?FJn_?  
advance pending reimbursement 预支以待日后付还 T#6g5Jnsp  
advanced economy 先进经济体系 hwvitD!0  
advancement 预付；预付财产 qnQ".  
advances warrant 垫款令 30SQ&j[N]  
advancing 贷出 4*o?2P$Q  
adverse balance 逆差 KT 6ppo  
adverse exchange 逆汇 hi(e%da  
advertisement addressed to shareholders 在报章刊登的致股东通告 1he5Zevm}  
advice for collection 托收通知书 /kw;q{>?o  
advice of drawing 提款通知书；汇票通知书 XM"Qs.E  
advice of payment 付款通知 -{C Gn5]_#  
Advisory Committee [Securities and Futures Commission] ,B_tA
g4~  
谘询委员会〔证券及期货事务监察委员会〕 =_j<x$,b-  
Advisory Committee on Diversification 经济多元化谘询委员会 @vib54G  
affidavit 誓章；遗产申报誓章 ?7lW@U0  
affidavit of no receipt 述明无收款的誓章 oa=TlBk<  
affiliate 联号；联营公司；附属公司 *_J{_7pwe  
affiliated company 附属公司；联号；联营公司 _<F;&(o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N^wHO<IO1  
affordability 负担能力 =j~:u.hc'  
African Development Bank [AfDB] 非洲开发银行 o%`=+-K  
after-acquired property 事后取得的财产 'Q7^bF^  
after-hours dealing 市后交易 8sBT&A6&j  
after-tax profit 税后盈利；税后利润；税后溢利 vf#d  
agency agreement 代理协议 \et2a
X !  
agency expenses 代理机构的开支 0
WKS  
agency fee 代理费 4^YE*6z  
Agency Law 《代理法》 cX4]ViXSr  
agent 代理人；承销人 L<iRqayn  
agent of company 公司代理人 {_Ll'S  
agent's fee 代理人费；经纪费 G9am}qr  
aggregate 总计；总数；总体数字 oD9L5c)  
aggregate amount 总款额；总额 An`*![  
aggregate assets and liabilities 总体资产与负债 x@/:{B  
aggregate at constant price 按固定价格计算的总体数字 F#)bGi  
aggregate demand 总需求 j_h:_D4  
aggregate gross position 总持仓量 _Yp~Oj  
aggregate limit 总限额 ^A=tk!C  
aggregate of salaries tax 合计薪俸税 ^Z\"d#A  
aggregate performance 总体表现；总体业绩 .p o,.}  
aggregate supply 总体供应 Zo^]y'  
aggregate surplus 总盈余 '/X]96Ci7  
aggregate total 整体总额 !J!&JQ|  
aggregate value 总值；合计价值 _emW#*V  
aggregated basis 合计基准 h<>yzr3fN  
aggregated net chargeable income 合计应课税入息实额 9;\mq'v%  
aggregation 合并计算；合计；总和 6rD]6#D  
aggregation of incomes of husband and wife 夫妇入息合并计算 E8R;S}PA
 
aggregation of property 财产的总和 S-3hLw&?  
agio 差价；贴水 RjgJIVm(  
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》 :?y Ma$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +?
Cy8Ev?  
《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》 YAeF*vP  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _/%,cYVc8!  
《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》 }a
9G,@:k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment W[j,QU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rev*G:  
agreement for a settlement 授产协议 %yjD<2J;  
agreement for assignment 转让协议 v[8+fd)}S  
agreement for sale 售卖协议；买卖协议 T2.[iD!A  
agreement for sale and purchase 买卖协议 ITn PF{N  
agreement for the payment of interest 支付利息协议 n|rKo<Y0  
agreement for the repayment of money 还款协议 ~LOE^6C+~o  
agreement of reinsurance 再保险协议 IFS_DW  
Agricultural Bank of China 中国农业银行 R?9x!@BV  
air passenger departure tax 飞机乘客离境税 hOj+z?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z5~W >r  
airport tax 机场税 f.66N9BHL,  
alcohol duty 酒精税 :-Py0{s  
alienation 让与；让渡；转让 dVHbIx  
alimony 生活费；赡养费
R1w5,Zt  
All Ordinaries Index [AOI] 所有普通股指数 rMZuiRz*  
all risks 全险；综合险 B@6L<oZ  
All Sales Record for Stock Market 《股票市场成交报告》 g*LD}`X/-  
Allied Capital Resources Limited 新联财务有限公司 8 Zp^/43  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wD{c$TJ?{F  
allocation letter 拨款信件 pz)>y&_o  
allocation of fund 分配款项；预留款项 _'
L16@q  
allocation of profit 利润分配；溢利分配 :lvBcFw  
allocation warrant 拨款令 idX''%"  
allotment 分配；配股 GPL%8 YY  
allotment notice 股份配售通知；配股通知 RB%y($  
allotment of shares 股份分配 LGZa l&9AY  
allowable 可获宽免；免税的 NV9JMB{q  
allowable business loss 可扣除的营业亏损 K5XW&|tY!  
allowable expenses 可扣税的支出 Av5:/c.B  
allowance 免税额；津贴；备抵；准备金 x{<l8vL=-c  
allowance for debts 债项的免税额 E!mv}  
allowance for depreciation by wear and tear 耗损折旧免税额 'x"(OdM:[  
allowance for funeral expenses 殡殓费的免税额 2=0HQXXrq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8=joVbs  
allowance for repairs and outgoings 修葺及支出方面的免税额 udLIAV*  
allowance to debtor 给债务人的津贴 u-4@[*^T$  
alteration of capital 资本更改 DC-d@N+  
alternate trustee 候补受托人 CAs:>s '8  
amalgamation 合并 a\}MJ5]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xz5A[)N  
ambit of charges 征税范围；收费范围 c>^(=52Q  
amended valuation 经修订的估值 3T gX]J@  
American Commodities Exchange 美国商品交易所 n;N79`mZC  
American Express Bank Limited 美国运通银行 i 61k  
American Stock Exchange 美国证券交易所 ?8GS*I  
amortization 摊销 #eJ<fU6Da  
amount due from banks 存放银行同业的款项 1
TGRIe)  
amount due from banks abroad 存放海外银行同业的款项 h !R=t  
amount due from holding companies 控股公司欠款 P}A!C9Frh  
amount due from local banks 存放本港银行同业的款项 zhFm2  
amount due to banks 银行同业的存款 aVc{ aP  
amount due to banks abroad 海外银行同业的存款 2@GizT*mA  
amount due to holding companies 控股公司存款 YE{t?Y\5  
amount due to local banks 本港银行同业的存款 M~|7gK.m1  
amount due to outport banks 外埠银行同业的存款 foQo`}"5  
amount for note issue 发行纸币的款额 ^ W?cuJ8  
amount of bond 担保契据的款额 [x>Ju&))$  
amount of consideration 代价款额 |3@DCbT  
amount of contribution 供款数额 h3k>WNT7  
amount of indebtedness 负债款额 pxd=a!
(  
amount of principal of the loan 贷款本金额 ]6)u$4X6$  
amount of rates chargeable 应征差饷数额 OVe0{} j  
amount of share capital 股本额 u YT$$'
S  
amount of sums assured 承保款额 VK1B}5/  
amount of variation 变动幅度 /kkUEo+  
amount of vote 拨款数额 $Emu*'  
amount payable 应付款额 5Q"w{ n  
amount receivable 应收款额 Cg]),S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !.$L=>:V  
analysis 分析 %'HDP3  
ancillary risk 附属风险 ^sLx3a  
annual account 周年帐目；周年帐目报表；年度决算；年结 BrwC9:  
annual accounting date 年结日期 RK|*yt"f"  
annual allowance 每年免税额；年积金；年度津贴；年津 ty0P9.Q  
annual balance 年度余额 RE%f'y  
annual disposable income 每年可动用收入 k<^M >` $  
annual estimates 周年预算 <c p
ck  
annual fee 年费 $%cc[[/U  
annual general meeting 周年大会 $P0q!  
annual growth rate 年增率；每年增长率 y-1e(:GF  
annual long-term supplement 长期个案每年补助金 crP2jF!  
annual pensionable emolument 可供计算退休金的年薪 &R_7]f+%)  
annual report 年报 M[YFyM(
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 A:r?#7 Ma  
annual return 周年报表；周年申报表；每年报税表格 ~&73f7  
Annual Return Rules 《周年报表规则》 "/i$_vl  
annual review of consumer prices 每年消费物价回顾 - Fbp!*. u  
annual roll-forward basis 逐年延展方式 YoKyiO!   
annual salary 年薪 +)jll#}?  
annual statement 年度报表；年度决算表 _q27 3QG/"  
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 !EB<N<P"t  
annuitant 年金受益人 ob{'Z]-V  
annuity 年金 '|^:,@8P9  
annuity contract 年金合约 PWpt\g  
annuity on human life 人寿年金 /;Tc]  
antecedent debt 先前的债项 (
[u|j  
ante-dated cheque 倒填日期支票 XTJD>  
anticipated expenditure 预期开支 |0y#} |/  
anticipated net profit 预期纯利 U@mznf* J  
anticipated revenue 预期收入 RQx8Du<  
anti-inflation measure 反通货膨胀措施 LEgP-sW  
anti-inflationary stance 反通货膨胀立场 FRrp@hE  
apparent deficit 表面赤字 yS\&2"o  
apparent financial solvency 表面偿债能力 \%=\4%:  
apparent partner 表面合伙人 kk3^m1  
application for personal assessment 个人入息课税申请书 <'
I["Um  
application of fund 资金应用 :;7I_tb  
application to release as liquidator and to destruct the books of accounts and documents .Q*X5Fc  
申请免除清盘人职务及毁灭帐簿与文件 [s{
!  
appointed actuary 委任精算师 St-uE|8  
appointed auditor 委任核数师；委任审计师 y!77gx?-  
appointed trustee 委任的受托人 A]/o-S_  
appointer 委任人 ~hLan&T  
apportioned pro rata 按比例分摊 @dDeOnF  
apportionment 分配；分摊 pFd8p@m_2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "n!yK
  
apportionment formula 分摊方程式 ~t`s&t'c|  
apportionment of estate duty 遗产税的分摊 B;1qy[  
appraisal 估价；评估 ~.m<`~u  
appreciable growth 可观增长 F3qK6Ah.  
appreciable impact 显着影响 /9w>:i81  
appreciable increase 可观增长 !LI<%P)  
appreciation 增值；升值 ~9dpB>+  
appreciation against other currencies 相对其他货币升值 L8QW
EFB|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .gRj^pu   
appreciation tax 增值税 B )r-,M  
appropriation 拨款；拨用；拨付 A IP~A]T  
appropriation account 拨款帐目 az(<<2=  
Appropriation Bill 拨款法案 PLyity-L[7  
appropriation-in-aid system 补助拨款办法 \n)',4mY  
approved assets 核准资产 Zh<;r;2  
approved basket stock 认可一篮子证券 )|F|\6:ne  
approved budget 核准预算 +T+@g8S  
approved charitable donation 认可慈善捐款 h4?x_"V"  
approved charitable institution 认可慈善机构 kz"uTJK  
approved currency 核准货币；认可货币 9Yx(u2PQ  
approved estimates 核准预算 'x!\pE-  
approved estimates of expenditure 核准开支预算 afEa@et'  
approved overseas insurer 核准海外保险人 fGo4&( U  
approved overseas trust company 核准海外信托公司 g>@JGzMLP  
approved pooled investment fund 核准汇集投资基金 1sQIfX#2f  
approved provident fund scheme 认可公积金计划 ~7
P)$[  
approved provision 核准拨款 Dm>"c;2  
approved redeemable share 核准可赎回股份 IU
%|K~_n  
approved regional stock 认可地区性证券 NI >%v  
approved retirement scheme 认可退休金计划 4>hHUz[_  
approved subordinated loan 核准附属贷款 ,^#Jw`w^  
arbitrage 套戥；套汇；套利 y/lF1{}5  
arbitrageur 套戥者；套汇者 *gbK :*_J  
arbitrary amount 临时款项 \c=I!<9
 
arrangement 措施；安排；协定 u/zBz*zh  
arrears 欠款 :S+K\  
arrears of pay 欠付薪酬 [. 5m}V  
arrears of revenue 逾期未收税款；逾期未收的帐项 T #\  
articles of association 组织章程；组织细则；组织章程细则 "ZuuSi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &XP(D5lf`B  
ascertainment of profit 确定利润 7RAB"T;?Q  
"Asia Clear" “亚洲结算系统” ISbs l=F  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &],uD3:5O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =!O->C:  
Asian Development Fund [ADF] 亚洲发展基金 #o.e (C  
Asian dollar bond 亚洲美元债券 >ZgzE  
Asian dollar market 亚洲美元市场 z$32rt8{`v  
Asian dollar rate 亚洲美元利率 k_al*iM>H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1j<(?MT-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 z^gJy,T  
asked price 沽盘；喊价；索价；卖方报价 K}VCFV  
assessable income 应评税入息 j2Zp#E!  
assessable loss 应评税亏损 VM"cpC_8  
assessable profit 应评税利润 *Z5^WHwg  
assessable value 应评税值 [VCC+_  
assessed profit 估定利润 tZrc4$D-  
assessed value 经评估价值 kNEEu!G  
assessment 评税；评定；估价；评税单 Lsmcj{1d  
assessment number 评税编号；估价编号 ^PksXfk  
assessment of additional tax 补加税评税 J3K=z  
assessment of performance 业绩评估；实绩评价 c?p^!zG  
Assessor 评税主任 g,ZA\R~  
asset price bubbles 资产价格泡沫 yBIlwN`kB  
asset-backed securities 具资产保证的证券 Y?T{>"_W  
assets accretion 资产增值 `BPTcL<W  
assets and liabilities 资产与负债 4`IM[DIG~  
assets betterment statement 资产递增表；资产改进表 y7R#PkQ~  
assets lending 实物放款；有抵押贷款 mo0\t#jA  
assets of the company passing on the death 死者去世时转移的公司资产 o\AnM5  
assets pledged as security for liabilities 用作负债抵押的资产 $`=p]  
assets portfolio 资产投资组合 f-=\qSo  
assets price 资产价格 :$5A3i  
assets quality 资产质素 gg;r;3u  
assets realization 资产变现 E h%61/  
assets refinancing arrangement 资产再集资安排 5jdZC(q5a  
assets securitization 资产证券化 qtGJJ#^,  
assets situated outside Hong Kong 在香港以外地方的资产 .1x04Np!  
assets stripping 削减资产；拆卖资产 ^
rkKE dd  
assets value 资产值 PxHFH pL  
assignee 承让人 !Brtao"m  
assignment 转让；转让书；转让契 yC,/R371k  
assignment of interest 权益转让 WeI+|V$  
assignment of letters patent and trade mark 专利证书及商标转让 |D3u"Y!:^  
assignment of property 物业转让；物业转让书 Q M,
!-~t  
assignment right 转让权 &K)8  
assignor 转让人 weitDr6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 wucdXj{%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 l.[pnLD  
associate member 附属会员 CI|lJ  
associated body corporate 相联法人团体 kmuksT\)a  
associated company 相联公司；联属公司 p|4
qkJK8  
associated corporation 相联法团 30Yis_l2h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bdUPo+  
公认会计师公会〔英国〕 D7ex{SVA)  
Association of Futures Exchange Brokers 香港期货经纪协会 $6Q
IYF""  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _B4&Fb.  
association of underwriters 承保人组织 GN.Oa$  
assumption of control 接管 |Lq8cA)|y  
assurance 担保；保险；转易；转易书 Hh<H~s [  
assurance of interest 权益的转易 ~,'{\jDrS  
at 19XX price 按一九ＸＸ年价格计算 SGd]o"VF  
at a discount 按赔价计算；按贴水价格计算；打折扣 ZSMed(//b  
at a premium 按溢价计算；按升水价格计算 ]-PzN'5\'  
at call 通知付款；按通知 I0=_=aZO(  
at constant market price 按固定市价计算 gwZ<$6  
at constant price 按固定价格计算 \/-c)  
at cost 按成本计算 .J#'k+>  
at current market price 按当时市价计算；按现时市价计算 aD/Rr3v>  
at current price 按当时价格计算；按现时价格计算 E$d3+``  
at factor cost 按要素成本计算；按生产要素成本计算  w-jElV  
at money-of-the-day price 按付款当日价格计算 0MQ= Rt  
at or better 按指定或较佳价位〔买卖指令〕 #F*|@  
at par 按面值计算；平价 o3ZN0j69|  
at sight 见票即付 l/$GF|`U  
at the close 按收市盘 _Fb}zPU!  
at the opening 按开市盘 GnV0~?  
attestation 见证；见证条款 <?jdNM  
at-the-money option 平价期权 93-Y(Xx)bY  
attorney 受权人；受托代表人 ~m%[d. }e  
attornment 新拥有人承认书 >&L|oq7$  
attributable profit 可归属利润 Iw1Y?Qia  
attributable share value 可归属股份价值 x^eu[olN  
Auckland Stock Exchange 奥克兰证券交易所 l}{{7~C`  
auction 拍卖 BT_]=\zi  
auctioneer 拍卖商 ]]xKc5CT  
audit 审计；核数 Ku;fZN[g  
Audit Commission 审计署 ^-;S&=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E(qYCafC  
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〕 iP/v"g"g  
audit review 帐目审查 U%{GLO   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wI#8|,]"z  
audited account 审计帐目；经审计的帐目 7AG|'s['=  
audited annual account 经审计的周年帐目 1CtUf7 `/Q  
audited balance sheet 经审计的资产负债表 ^({)t  
auditor 核数师；核数主任；审计师 c,UJ uCZ  
auditor's certificate 核数师证明书；审计师证明书 ?0b-fL^^+l  
auditor's report 核数师报告；审计师报告 95;{ms[  
Aussie bond 澳元债券 [ X*p [  
austerity budget 紧缩预算 Re%[t9F&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Gk;YAI  
Australia All Ordinaries Index 澳洲所有普通股票指数 )W@ug,y  
Australian Dollar [AUD] 澳元 6|97;@94  
Australian Options Market 澳大利亚期权市场 pMF vL  
Australian Securities Commission 澳洲证券事务监察委员会 S"Al[{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .^YxhUH,G  
Australian Stock Exchange 澳大利亚证券交易所 p_r`"  
Austrian Schilling [ATS] 奥地利先令 $QX$rN  
authentication 认证；鉴证 @xG&K{j  
authority to purchase 委托购买证；委购书 Z\$HgG  
authorization 认可；核准；授权；授权书 !U`&a=k  
authorization by direction 指示授权 {N(qS'N  
authorization by instruction 指令授权 +vc+9E.?9  
authorization by warrant 令状授权 570Xk\R@M  
authorization of unit trust 单位信托的认可 jiI=tg;  
authorized agent 指定代理人 # @\3{;{R  
authorized capital 法定资本 wcHk]mLM  
authorized clerk 出市员 [|\6AIoS  
authorized dealer 认可交易商 GR,2^]<{  
authorized financial institution 认可财务机构 [%IOB/{N  
authorized fund 认可基金 Da^q9,|  
authorized fund house 获授权的基金公司；认可基金公司 +a#&W}K  
authorized institution 认可机构
;i{B,!#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,CE/o7.FG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x"r0<RK  
authorized insurer 获授权保险人；获认可承保人 l,ny=Q$[1'  
authorized investment 特准投资项目 tzI|vVT,  
authorized person 获授权人 AbU`wr/h 4  
authorized representative 获授权代表 $0*sjXV  
authorized share capital 法定股本 F?L]D
ff  
automated quotation system 自动报价系统 jKSj);  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] , 
c.^"5  
自动交易系统〔香港期货交易所有限公司〕 _h%Jf{nu  
automatic adjustment mechanism 自动调整机制 gqaM<!]  
automatic adjustment system 自动调整系统 u#05`i:Z  
Automatic Clearing House 自动票据交换所 !_glZ*t
L  
automatic exchange rates accumulation system 自动化汇率累集系统 Q+CJd>B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ; :e7Z^\/k  
automatic teller machine [ATM] 自动柜员机 ! FcGa  
autopay 自动转帐 KbJ6U75|f  
available assets 可用资产 z*3b2nV  
available fiscal reserve 现存财政储备 6]4~]!  
available profit 可用利润 +cpb!YEAb
 
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 1nVQYqT_  
average 平均；平均数；海损 YV>a 3  
average basic salary 平均基本薪金 FT).$h~+4  
average consumer expenditure 平均消费开支；一般消费开支 iIfiv<(ChM  
average cost 平均成本 IPot][ N>  
average cost of land production 增辟土地平均成本 +Z#=z,.
^  
average daily turnover 平均每日成交额 K5>3  
average daily wage rate 平均每日工资率 Z'o0::k  
average expenditure pattern 平均开支模式 31n"w;  
average growth rate 平均增长率 vE]ge  
average net fixed assets 固定资产平均净值 ~Nh6po{  
average of relatives 相对价格平均数 F`}'^>  
average price 平均价格 )! [B(  
average propensity to consume 平均消费倾向；一般消费倾向 #83  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @kXuC<  
average rate 平均率 =dm9+ff  
average revenue 平均收入；平均收益 =fS
Tncq  
average stock 平均库存；平均存货 L K&c~ Uy  
average yearly rent 平均年租 j/v>,MM  
avoidance of double taxation 避免双重课税 P0N/bp2Uy  
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 <I,4Kc!  
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