一些有用的会计术语(也不知道发的地方对不对)A

A: +x/vZXtOK  
A share Ａ股；甲类股份 g!r)yzK  
abatement of tax 减税；减扣免税额 *J >6i2M,u  
ABN AMRO Bank N.V. 荷兰银行 `*`ZgTV  
above-the-line expenditure 线上项目支出；经常预算支出 #l.s>B4  
above-the-line receipt 线上项目收入；经常预算收入 OECVExb@eH  
ABSA Asia Limited 南非联合亚洲有限公司 yu>;m.e_  
absolute change 绝对数值变更 J!dv"Ww"  
absolute expenditure 实际开支 6+"gk(  
absolute guideline figure 绝对准则数字 &p*
rEs  
absolute interest 绝对权益 84i0h$Z
Zo  
absolute order of discharge 绝对破产解除令 &.#dZ}J  
absolute profit margin 绝对利润幅度 h?}S|>9  
absolute value 实值；绝对值 T&bB8tQk  
absolutely vested interest 绝对既得权益 a<>cbP  
absorbed cost 已吸收成本；已分摊成本 l<ZHS'-;8  
absorption 吸收；分摊；合并 g[~J107%A  
absorption rate 吸收率；摊配率；分摊率 4d}
n0b\d  
ACB Finance Limited 亚洲商业财务有限公司 '<*%<J{(  
acceptable form of reciprocity 合理的互惠条件 _JA)""l%  
acceptable rate 适当利率；适当汇率 +_gA"I  
acceptance agreement 承兑协议 gS`Z>+V5!c  
acceptance for honour 参加承兑 G `B=:s]  
acceptor 承兑人；接受人；受票人 cWo__EE  
acceptor for honour 参加承兑人 Y?zo")  
accident insurance 意外保险 <Lt"e8Z>x  
Accident Insurance Association of Hong Kong 香港意外保险公会 rSm#/)4A  
accident insurance scheme 意外保险计划 gQ%mVJB{(  
accident year basis 意外年度基准 8DbP$Wwi  
accommodation 通融；贷款
o]&P0 b  
accommodation bill 通融票据；空头票据 5Z"N2D)."  
accommodation party 汇票代发人 Y%@;\  
account balance 帐户余额；帐户结余 Goy[P2m  
account book 帐簿 +^J;ic  
account collected in advance 预收款项 'YYT1H)  
account current book 往来帐簿 SJi;_bVf  
account of after-acquired property 事后取得的财产报告 d>c`hQ(V  
account of defaulter 拖欠帐目 7s2*VKr  
account payable 应付帐款 _F^NX%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 : t75iB=  
account receivable 应收帐款 aD6!x3c/  
account receivable report 应收帐款报表 A{T>Aac  
account statement 结单；帐单；会计财务报表 E8<,j})*  
account title 帐户名称；会计科目 H`Zg-j`  
accountant's report 会计师报告 Bsd~_y}8  
Accountant's Report Rules 会计师报告规则 MBU4Awj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 No+BS%F5  
Accounting Arrangements 《会计安排》 dldS7Q  
accounting basis 会计基础 nLPd]%78>  
accounting by Official Receiver 破产管理署署长呈交的帐目 322-'S3<  
Accounting Circular 《会计通告》 w vI v+Q9  
accounting class 会计类别 ed3wj3@  
accounting date 记帐日期；会计结算日期
%\)AT"  
accounting for money 款项核算 }g|9P SbJ  
Accounting Officer 会计主任 / T_v8{D  
accounting period 会计报告期；会计期 O`N,aYo  
accounting policy 会计政策；会计方针 EaH/Gg3  
accounting practice 会计惯例 hw)z]  
accounting principle 会计准则 J9y}rGO  
accounting record 会计记录 +bb-uoZf  
accounting report 会计报告 wqap~X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S@~ReRew2  
Accounting Society of China 中国会计学会 f}ch1u>  
accounting statement 会计报表 fjuPGg~  
accounting system 会计制度；会计系统 *#@{&Q(Qh  
accounting transaction 会计事项；帐务交易 ,:V[H8 ?  
accounting treatment 会计处理 1:./f|m  
accounting year 会计年度 I?%#`Rvu  
accretion 增值；添加 +@7c:CAy(  
accrual 应计项目；应累算数目 B)0;gWK  
accrual basis 应计制；权责发生制 ,W/Y@Sc
C  
accrual basis accounting 应计制会计；权责发生制会计 z U*Mk  
accrue 应累算；应计 AXnKhYlu  
accrued benefit 应累算利益 (OavgJ+Y  
accrued charges 应计费用 D$w?  
accrued cumulative preference share dividend 应累算的累积优先股股息 -$@'@U  
accrued expenses 应累算费用 hQNUA|Q=%  
accrued interest payable 应付利息；应计未付利息 h7m$P^=U  
accrued interest receivable 应收利息；应计未收利息 U9Q[K
`  
accrued right 累算权益 *7#5pT~  
accruing profit 应累算的利润 &XXr5ne~C  
accumulated fiscal reserve 累积财政储备 L&]{GNw  
accumulated profit 累积利润；滚存溢利 Imyw-8/;  
accumulated reserve 累积储备 8|
+@A1)&4  
accumulation of surplus income 累积收益盈余 tn(6T^u  
acquired assets 既得资产 lYr4gFOs  
acquisition 收购；购置；取得 e"p){)*$  
acquisition cost 购置成本 ec*Ni|`Z'  
acquisition expenses 购置费用 t~qAA\p}o  
acquisition of 100% interest 收购全部股权 IEI&PRD  
acquisition of control 取得控制权 C*t0`3g d  
acquisition of fixed assets 购置固定资产 ~4] J'E >  
acquisition of shell “买壳” <Skf n`).  
acquisition price 收购价 xf|C{XV@H  
act of God 天灾 u%OLXb  
acting partner 执事合伙人 gh `_{l  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ofgNL .u  
active partner 积极参与的合伙人 Y 7?q`  
active trading 交投活跃 o0dD  
actual circulation 实际流通 kn`O3cW/  
actual cost 实际成本 #&z'?x^a  
actual expenditure 实际开支；实际支出 $`lGPi(Jc  
actual income 实际入息；实际收入；实际收益 N&(MM.\`^  
actual market 现货市场 , 0?_? GO  
actual price 现货价；实际价格 ^$rqyWZYp  
actual profit 实际利润 <u?\%iJ"  
actual quotation 实盘；实际价位；实际报价 6\y?+H1  
actual year basis 按实际年度计算 'I>geW?{QK  
actuals 实货 1p<*11  
actuarial investigation 精算调查 li#ep?5h^  
actuarial principle 精算原则 gnf4H V~  
actuarial report 精算师报告 U0N6\+  
Actuarial Society of Hong Kong 香港精算学会 >J:
liB|(  
actuarial valuation 精算师估值 8zjJshE/  
actuary 精算师 _5OxESE  
ad referendum agreement 暂定协议；有待覆核的协定 bJeF1LjS  
ad valorem duty 从价税；按值征税 Sg\+al7  
ad valorem duty system 从价税制 SxkY ;^-U  
ad valorem fee 从价费 &7{yk$]*  
ad valorem tariff 从价关税 zIr-Rx'dL^  
additional allowance 额外免税额 5)->.*G*  
additional amount for unexpired risk 未过期风险的额外款额 X8~?uroq  
additional assessable profit 补加应评税利润 3 [O+wVv  
additional assessment 补加评税 f/m0,EERk  
additional commitment 额外承担 '=Acg"aT  
additional commitment vote 额外承担拨款 tQTjqy{K  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #;;A~d:V  
additional dependent parent allowance 供养父母额外免税额 ':f,RG  
additional provision 额外拨款 P"[{s^mb  
additional stamp duty 附加印花税 o,$K=#Iv  
additional tax 补加税罚款；补加税款 gTdr  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dMI G2log  
adjudged bankrupt 被裁定破产 n9Vr*RKM)  
adjudicated bankrupt 裁定破产人 X3~@U7DU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vSCJ xSt#e  
adjudication of bankruptcy 裁定破产；宣告破产 iRV=I,  
adjudication of insolvency 裁定无力偿还债务 mKUm*m#<R  
adjusted actual 经调整的实数；调整后的实数 {CX06BP  
adjusted current assets 经调整的流动资产；调整后的流动资产 dChMjaix  
adjusted figure 经调整的数字；调整后的数额 Pa?C-Xn^  
adjusted liabilities 经调整的负债；调整后的负债 S2#@j#\  
adjusted loss 经调整的亏损；调整后的亏损 KvO5-g  
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 7IrH(~Fo  
adjusted profit 经调整的利润；调整后的利润 E7I$GD  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q+O./1x*,  
adjusted value 经调整的价值；调整后的价值 sdN1BV2  
adjustment 调整；修订；理算〔保险〕 (yB]$  
adjustment centre 调剂中心 \86N
V="U  
adjustment lag 调整过程的时间差距；调整时差 |:L}/onK  
adjustment mechanism 调整机制 v"_E0 3!  
adjustment of loss 亏损调整 ~CHVU3  
adjustment process 调整过程；调整程序 0u +_D8G  
adjustment range 调整幅度 `:O
je  
administered exchange rate 受管制汇率 Ian+0 ?`
e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yIWgC[  
administration expenses 行政费用 w/9%C(w6  
administration fee 手续费；行政费 K.b:ae^k  
administration in bankruptcy 破产管理 j?\z5i""f  
administration order 遗产管理令 \4O_@d`A  
administrator 管理人；遗产管理人 C>QWV[F  
administrator of the estate 遗产管理人 'k[vcnSz\/  
admission of debt 债项承认书 ,G[Y< ~Hy  
admission of proof 接纳债权证明 a&7uRR26  
advance 放贷款项；垫付款项；预支款项；预付款项 VDiW9]  
advance account 暂支帐目；预付款帐户 p@oz[017/J  
advance compensation 预付补偿金 :4r*Jju<V  
advance from shareholder 股东垫款 AP ]`'C  
advance pending reimbursement 预支以待日后付还 ;R$2+9  
advanced economy 先进经济体系 !%N@>[  
advancement 预付；预付财产 VL
|Z+3L  
advances warrant 垫款令 bKEiS8x  
advancing 贷出 9|m:2["|?  
adverse balance 逆差 jVqpokWH  
adverse exchange 逆汇 COHook(:  
advertisement addressed to shareholders 在报章刊登的致股东通告 /-+hMYe  
advice for collection 托收通知书 7j
88^59  
advice of drawing 提款通知书；汇票通知书 thE9fr/  
advice of payment 付款通知 d)d0,fi?-  
Advisory Committee [Securities and Futures Commission] v[)8 1uY  
谘询委员会〔证券及期货事务监察委员会〕 '($$-P\/  
Advisory Committee on Diversification 经济多元化谘询委员会 SF da?>  
affidavit 誓章；遗产申报誓章 fm!\**Q1  
affidavit of no receipt 述明无收款的誓章 }hcY5E-n  
affiliate 联号；联营公司；附属公司 o4agaA3k  
affiliated company 附属公司；联号；联营公司 $weC '-n@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 x0lAJaG  
affordability 负担能力 pnXwE-c_  
African Development Bank [AfDB] 非洲开发银行 sD|}?7  
after-acquired property 事后取得的财产 rE0%R+4?  
after-hours dealing 市后交易 5kojh _\  
after-tax profit 税后盈利；税后利润；税后溢利 wVX2.D'n<  
agency agreement 代理协议 RYdI$&]  
agency expenses 代理机构的开支 {]$)dz5  
agency fee 代理费 )_6W@s  
Agency Law 《代理法》 ]zn3nhBI  
agent 代理人；承销人 Ar<!F/  
agent of company 公司代理人 ex66GJQe1  
agent's fee 代理人费；经纪费 xqQK-?k  
aggregate 总计；总数；总体数字
T2Yc` +  
aggregate amount 总款额；总额 ph~BxK )i6  
aggregate assets and liabilities 总体资产与负债 &=XK:+  
aggregate at constant price 按固定价格计算的总体数字 |
/n  
aggregate demand 总需求 <,X=M6$0n  
aggregate gross position 总持仓量 }y vH)q  
aggregate limit 总限额 I+31:#d  
aggregate of salaries tax 合计薪俸税 7m}fVLk  
aggregate performance 总体表现；总体业绩 }'K-1:  
aggregate supply 总体供应 /Pg)@*~  
aggregate surplus 总盈余 qd<I;*WV  
aggregate total 整体总额 `Jh<8~1  
aggregate value 总值；合计价值 8s %YudW  
aggregated basis 合计基准 >*Ej2ex  
aggregated net chargeable income 合计应课税入息实额 WpRM|"CF  
aggregation 合并计算；合计；总和 "2p\/VfA  
aggregation of incomes of husband and wife 夫妇入息合并计算 /U`p|M;  
aggregation of property 财产的总和 }daU/  
agio 差价；贴水 Wfy+9"-;s  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ^x_$%8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E'NS$,h  
《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》 2
jxIr-a1G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }(,{^".[}  
《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》 h\Q@zR*0a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Av4(=}M}@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ) $0>L5d:  
agreement for a settlement 授产协议 mu5r
4W47  
agreement for assignment 转让协议 HJP~ lg  
agreement for sale 售卖协议；买卖协议 hDQk z
qW  
agreement for sale and purchase 买卖协议 i1'G_bo4F7  
agreement for the payment of interest 支付利息协议 5>ktr)]  
agreement for the repayment of money 还款协议 F!p;]B  
agreement of reinsurance 再保险协议 cDK)zD  
Agricultural Bank of China 中国农业银行 Vhr6bu]  
air passenger departure tax 飞机乘客离境税 UcH#J &r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [ako8  
airport tax 机场税 ~O]{m,)n  
alcohol duty 酒精税 mkrVeBp  
alienation 让与；让渡；转让 {'z$5<|  
alimony 生活费；赡养费 z7+>G/o  
All Ordinaries Index [AOI] 所有普通股指数 4YR{ *  
all risks 全险；综合险 Uv652DC  
All Sales Record for Stock Market 《股票市场成交报告》 IW-|"5?9'  
Allied Capital Resources Limited 新联财务有限公司 A;dD'Kgl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ZX#60o8  
allocation letter 拨款信件 |o'r?"  
allocation of fund 分配款项；预留款项 
Zxozhmg  
allocation of profit 利润分配；溢利分配 `r-3"or/$  
allocation warrant 拨款令 $cU7)vmK`  
allotment 分配；配股 B2|0.G|[j  
allotment notice 股份配售通知；配股通知 DIJmISk  
allotment of shares 股份分配 )dh`aQ%N "  
allowable 可获宽免；免税的 RD=V`l{Z  
allowable business loss 可扣除的营业亏损 Hsd76z#8  
allowable expenses 可扣税的支出 D@:'*Z(  
allowance 免税额；津贴；备抵；准备金 _pDfPLlY&  
allowance for debts 债项的免税额 dCo3VF"u  
allowance for depreciation by wear and tear 耗损折旧免税额 \Hf/8!q  
allowance for funeral expenses 殡殓费的免税额 gXM+N(M-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xA`j:zn'j  
allowance for repairs and outgoings 修葺及支出方面的免税额 FCWk8/  
allowance to debtor 给债务人的津贴 pjs4FZ`Pd;  
alteration of capital 资本更改 0s\ -iub=d  
alternate trustee 候补受托人 X8-x$07)  
amalgamation 合并 ?~(#~3x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @|bJMi  
ambit of charges 征税范围；收费范围 mx UyD[|  
amended valuation 经修订的估值 s`0IyQXVU  
American Commodities Exchange 美国商品交易所 W/}_y8q  
American Express Bank Limited 美国运通银行 /J&ks>St  
American Stock Exchange 美国证券交易所 `
j!_tE`  
amortization 摊销 y7%SHYC p[  
amount due from banks 存放银行同业的款项 gVI`&W__,  
amount due from banks abroad 存放海外银行同业的款项 %QEyvl4  
amount due from holding companies 控股公司欠款 L]u^$=rI  
amount due from local banks 存放本港银行同业的款项 P}qpy\/(4  
amount due to banks 银行同业的存款 _:WNk(  
amount due to banks abroad 海外银行同业的存款 3^xq+{\)  
amount due to holding companies 控股公司存款 )!caOGvhJ  
amount due to local banks 本港银行同业的存款 r-*6# "  
amount due to outport banks 外埠银行同业的存款 GN:|b2 "  
amount for note issue 发行纸币的款额 t`R{N1  
amount of bond 担保契据的款额 ]!~?j3-k Q  
amount of consideration 代价款额 Q'JK *.l  
amount of contribution 供款数额 u6Wan*I?  
amount of indebtedness 负债款额 Y_EEnx&>i  
amount of principal of the loan 贷款本金额 ^E:-Uy  
amount of rates chargeable 应征差饷数额 .N@+Ms3  
amount of share capital 股本额 /y6f~F  
amount of sums assured 承保款额 cza_LO(  
amount of variation 变动幅度 2eA.04F  
amount of vote 拨款数额 3D1y^I  
amount payable 应付款额 ts}OE  
amount receivable 应收款额 GZKYRPg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yyr9Kj:  
analysis 分析 -A=3W3:C  
ancillary risk 附属风险 "v(pluN|  
annual account 周年帐目；周年帐目报表；年度决算；年结 VaGQre  
annual accounting date 年结日期 IkjJqz  
annual allowance 每年免税额；年积金；年度津贴；年津 6x=w-32+ y  
annual balance 年度余额 zSU,le  
annual disposable income 每年可动用收入 oif|X7H;  
annual estimates 周年预算 4*Gv0#dga  
annual fee 年费 41s\^'^&  
annual general meeting 周年大会 T93st<F=R  
annual growth rate 年增率；每年增长率 E_DQ.!U!o  
annual long-term supplement 长期个案每年补助金 odC"#Rb  
annual pensionable emolument 可供计算退休金的年薪 Xo]2iQy  
annual report 年报 `wQs$!a
  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }f14# y;  
annual return 周年报表；周年申报表；每年报税表格 xkax  
Annual Return Rules 《周年报表规则》 i3Bpim.  
annual review of consumer prices 每年消费物价回顾 a]xGzv5  
annual roll-forward basis 逐年延展方式 NQX?&9L`r  
annual salary 年薪 LME&qKe5  
annual statement 年度报表；年度决算表 'bz&m(!  
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 5]upfC6  
annuitant 年金受益人 ~zG)<S"q  
annuity 年金 }qhYHC  
annuity contract 年金合约 tHHJ|4C  
annuity on human life 人寿年金 1 ] cLbJ  
antecedent debt 先前的债项 0I<L<^s3^U  
ante-dated cheque 倒填日期支票 R=<::2_Y96  
anticipated expenditure 预期开支 /<IWdy]$3  
anticipated net profit 预期纯利 8q9ATB-^>  
anticipated revenue 预期收入 HGh -rEh  
anti-inflation measure 反通货膨胀措施 H{,1-&>|  
anti-inflationary stance 反通货膨胀立场 "
DfjUk  
apparent deficit 表面赤字 (V\N1T,f  
apparent financial solvency 表面偿债能力 5u;//Cm  
apparent partner 表面合伙人 ,(zV~-:9  
application for personal assessment 个人入息课税申请书 Tsj/alC[  
application of fund 资金应用 ~cfXEjE6  
application to release as liquidator and to destruct the books of accounts and documents |+::sL\r  
申请免除清盘人职务及毁灭帐簿与文件 qNP)oU92  
appointed actuary 委任精算师 N6\rjYx+7  
appointed auditor 委任核数师；委任审计师 hf0(!C*  
appointed trustee 委任的受托人 jC>#`gD  
appointer 委任人 D GcpYA.7'  
apportioned pro rata 按比例分摊 qtozMa  
apportionment 分配；分摊 T!B\ixt6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kWVk^,  
apportionment formula 分摊方程式 iLNUydiS  
apportionment of estate duty 遗产税的分摊 [ }Tb2|  
appraisal 估价；评估
C.ji]P#
 
appreciable growth 可观增长 SQn.`0HT  
appreciable impact 显着影响 VjNr<~|d  
appreciable increase 可观增长 Z"_8l3  
appreciation 增值；升值 }r,xx{.u7  
appreciation against other currencies 相对其他货币升值 |N"K83_pr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W Zm8!
Y  
appreciation tax 增值税 czpu^BT;;T  
appropriation 拨款；拨用；拨付 }2"W0ZdWD  
appropriation account 拨款帐目 R=D}([pi  
Appropriation Bill 拨款法案 oH?:(S(   
appropriation-in-aid system 补助拨款办法 qHdUnW  
approved assets 核准资产 EPH" 5$8  
approved basket stock 认可一篮子证券 .ml\z5  
approved budget 核准预算 KsE$^`  
approved charitable donation 认可慈善捐款 oe2*$\?.  
approved charitable institution 认可慈善机构 V|kN 1 A  
approved currency 核准货币；认可货币 /.CS6W^z  
approved estimates 核准预算 %=9o'Y,4  
approved estimates of expenditure 核准开支预算 X' 5R4j  
approved overseas insurer 核准海外保险人 IF5-@hag,  
approved overseas trust company 核准海外信托公司 C$~ly=@  
approved pooled investment fund 核准汇集投资基金 1Q!^*D  
approved provident fund scheme 认可公积金计划 2EZ7Vdz2  
approved provision 核准拨款 n7K%
lj-.P  
approved redeemable share 核准可赎回股份 Q\ 6-SAS  
approved regional stock 认可地区性证券 ng9e)lU~*b  
approved retirement scheme 认可退休金计划 ]=%qm;  
approved subordinated loan 核准附属贷款 buN@O7\  
arbitrage 套戥；套汇；套利 wv."  
arbitrageur 套戥者；套汇者 ^uN[rHZ*u  
arbitrary amount 临时款项 a{Y|`*7y
 
arrangement 措施；安排；协定 3en67l  
arrears 欠款 8>#ZU]cG  
arrears of pay 欠付薪酬 GdNhEv  
arrears of revenue 逾期未收税款；逾期未收的帐项 B=~y(Mb  
articles of association 组织章程；组织细则；组织章程细则 y&5 O
)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'uDx$AkY  
ascertainment of profit 确定利润 Ui (nMEon  
"Asia Clear" “亚洲结算系统” WQ[nK5#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 '@hUmrl  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -d#08\  
Asian Development Fund [ADF] 亚洲发展基金 [r8[lkR  
Asian dollar bond 亚洲美元债券 Xm>zT'B_tJ  
Asian dollar market 亚洲美元市场 YW&K,)L@  
Asian dollar rate 亚洲美元利率 OObAn^bt  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gjN'D!'E1D  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =RD>#'sUK  
asked price 沽盘；喊价；索价；卖方报价 BA1uo0S `S  
assessable income 应评税入息 }*QK;#NEc  
assessable loss 应评税亏损 *8?2+)5"  
assessable profit 应评税利润 L@s6u+uu  
assessable value 应评税值 w)zJ $l  
assessed profit 估定利润 @W/k}<07  
assessed value 经评估价值 p|A ?F0  
assessment 评税；评定；估价；评税单 JN+7oh]u  
assessment number 评税编号；估价编号 d]O:VghY\  
assessment of additional tax 补加税评税 v+in:\Dv  
assessment of performance 业绩评估；实绩评价 gggD "alDx  
Assessor 评税主任 2XeyNX  
asset price bubbles 资产价格泡沫 |e2s\?nB0S  
asset-backed securities 具资产保证的证券 m!w|~Rk  
assets accretion 资产增值 s9CmR]C  
assets and liabilities 资产与负债 CZu=/8?  
assets betterment statement 资产递增表；资产改进表 BQ Vro;#Jc  
assets lending 实物放款；有抵押贷款 l`N#~<.  
assets of the company passing on the death 死者去世时转移的公司资产 =LV-n  
assets pledged as security for liabilities 用作负债抵押的资产 U!r8}@  
assets portfolio 资产投资组合 )AkBo  
assets price 资产价格 &T0]tzk*,  
assets quality 资产质素 >zX^*T#  
assets realization 资产变现 Q;y5E`G  
assets refinancing arrangement 资产再集资安排 .-M5.1mo\(  
assets securitization 资产证券化
xcWR#z{z  
assets situated outside Hong Kong 在香港以外地方的资产 \L~^c1s3r  
assets stripping 削减资产；拆卖资产 v9*+@  
assets value 资产值 8CUtY9.  
assignee 承让人 :2S?|7U4  
assignment 转让；转让书；转让契 L+%kibnY'  
assignment of interest 权益转让 Os$E,4,py  
assignment of letters patent and trade mark 专利证书及商标转让 T[1iZ  
assignment of property 物业转让；物业转让书 (:OMt2{r  
assignment right 转让权 _xePh   
assignor 转让人 1q-;+Pd;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 T\.(e*hC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 QCZ88\jX[  
associate member 附属会员 GLecB
F+>F  
associated body corporate 相联法人团体  2hF^U+I}  
associated company 相联公司；联属公司 4>V@+#Ec5  
associated corporation 相联法团 "J+L]IC?AD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "0jwCX Cu  
公认会计师公会〔英国〕 Q%d%Io\-t  
Association of Futures Exchange Brokers 香港期货经纪协会 uBt ]4d*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 pI
C'nO_  
association of underwriters 承保人组织 +vxf_*0;  
assumption of control 接管 \)t//0  
assurance 担保；保险；转易；转易书 H i8V=+  
assurance of interest 权益的转易 <#?dPDMG.*  
at 19XX price 按一九ＸＸ年价格计算 Ya\:C]   
at a discount 按赔价计算；按贴水价格计算；打折扣 I@Hx LEGj  
at a premium 按溢价计算；按升水价格计算 mwLf)xt0'  
at call 通知付款；按通知 PbZ%[F  
at constant market price 按固定市价计算 2?q>yL!Gz  
at constant price 按固定价格计算 yXDjM2oR/2  
at cost 按成本计算 *|W](id7e  
at current market price 按当时市价计算；按现时市价计算 wMR,r@}  
at current price 按当时价格计算；按现时价格计算 Bh=t%#y|`  
at factor cost 按要素成本计算；按生产要素成本计算 B<r0y  
at money-of-the-day price 按付款当日价格计算 |X:`o;Uma  
at or better 按指定或较佳价位〔买卖指令〕 \ .#Y  
at par 按面值计算；平价 N7lg6$s Aj  
at sight 见票即付 Rh~b,"  
at the close 按收市盘 |}z5ST%  
at the opening 按开市盘 OeASB}  
attestation 见证；见证条款 J?J4<l9  
at-the-money option 平价期权 TxF^zx\  
attorney 受权人；受托代表人 "i#g [x  
attornment 新拥有人承认书 4y3c=L No  
attributable profit 可归属利润 D
s"
%=  
attributable share value 可归属股份价值 _ncBq;j{  
Auckland Stock Exchange 奥克兰证券交易所 DKfpap}8u  
auction 拍卖 ,hI$nF0}p  
auctioneer 拍卖商 "Tser*i )  
audit 审计；核数 2@Yu:|d4U  
Audit Commission 审计署 >v@3]a i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1T|")D  
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〕 QK6_dIvDz  
audit review 帐目审查 q
1u$Sm  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5\h 6"/6Df  
audited account 审计帐目；经审计的帐目 lBFKfLp&  
audited annual account 经审计的周年帐目 q>BJ:_I i  
audited balance sheet 经审计的资产负债表 9:@Xz5  
auditor 核数师；核数主任；审计师 Wfd`v  
auditor's certificate 核数师证明书；审计师证明书 @, fvWNI  
auditor's report 核数师报告；审计师报告 80lhhqRC  
Aussie bond 澳元债券 E3j`e>Yz  
austerity budget 紧缩预算 ?sdSi--  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tDL.+6/  
Australia All Ordinaries Index 澳洲所有普通股票指数 HoAg8siQ  
Australian Dollar [AUD] 澳元 RRS)7fFm  
Australian Options Market 澳大利亚期权市场 D`^wj FF  
Australian Securities Commission 澳洲证券事务监察委员会 M&/4SVBF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 WZ6{9/%:  
Australian Stock Exchange 澳大利亚证券交易所 SS%Bde&<{  
Austrian Schilling [ATS] 奥地利先令 ]N]Fb3  
authentication 认证；鉴证 9FSa=<0wE  
authority to purchase 委托购买证；委购书 QAxy?m,'  
authorization 认可；核准；授权；授权书 %XukiA+  
authorization by direction 指示授权 }(u:K}8  
authorization by instruction 指令授权 }[
z7V  
authorization by warrant 令状授权 sz270k%[  
authorization of unit trust 单位信托的认可 tL;.vR
x  
authorized agent 指定代理人 %$zak@3%'  
authorized capital 法定资本 ;5X~"#%U_  
authorized clerk 出市员 _ s}aF  
authorized dealer 认可交易商 vS~tr sI  
authorized financial institution 认可财务机构 LWqKSNE;  
authorized fund 认可基金 FNraof @Oy  
authorized fund house 获授权的基金公司；认可基金公司 J#Y0R"fo  
authorized institution 认可机构 In?+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 v=G*K11@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dh6kj-^;Cf  
authorized insurer 获授权保险人；获认可承保人 &AxtSIpucP  
authorized investment 特准投资项目 SW}Rkr\e  
authorized person 获授权人 ,}W|cm>  
authorized representative 获授权代表 (kO(R#M  
authorized share capital 法定股本 R- >~MLeK]  
automated quotation system 自动报价系统 08jk~$%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u `xQC/  
自动交易系统〔香港期货交易所有限公司〕 &@@PJ!&  
automatic adjustment mechanism 自动调整机制 w?u3e+  
automatic adjustment system 自动调整系统 jG&HPVr  
Automatic Clearing House 自动票据交换所 m,kYE9{  
automatic exchange rates accumulation system 自动化汇率累集系统 p+?`ru  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l:@=9Fp>  
automatic teller machine [ATM] 自动柜员机 g,iW^M  
autopay 自动转帐 ,rN$ah$CL  
available assets 可用资产 #J/RI[a  
available fiscal reserve 现存财政储备 Ig!0A}f  
available profit 可用利润 EMe1!)  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 a_+3, fP  
average 平均；平均数；海损 nU{Qi;0  
average basic salary 平均基本薪金 ?0dmw?i  
average consumer expenditure 平均消费开支；一般消费开支 3HuocwWbz  
average cost 平均成本 vde!k_,wZ  
average cost of land production 增辟土地平均成本 ^"I@ 8k  
average daily turnover 平均每日成交额 Z}0{FwW"4  
average daily wage rate 平均每日工资率 M .6BFC  
average expenditure pattern 平均开支模式 qZ>_{b0f  
average growth rate 平均增长率 2>X yrG  
average net fixed assets 固定资产平均净值 mgH~G
Kf^  
average of relatives 相对价格平均数 T$0)un  
average price 平均价格 A405igF  
average propensity to consume 平均消费倾向；一般消费倾向 aTm R~k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ML|?H1m>  
average rate 平均率 UZFs]z!,k  
average revenue 平均收入；平均收益 AEj%8jh  
average stock 平均库存；平均存货 +UOVD:G  
average yearly rent 平均年租 4Dzg r,V  
avoidance of double taxation 避免双重课税 P4yUm(@  
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 o`QH8  
#w5%^HwO  
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