一些有用的会计术语(也不知道发的地方对不对)A

A: B]Yj"LM)  
A share Ａ股；甲类股份 &&JI$x0;  
abatement of tax 减税；减扣免税额 <fs2;  
ABN AMRO Bank N.V. 荷兰银行 j!:U*}f  
above-the-line expenditure 线上项目支出；经常预算支出 #@lr$^M  
above-the-line receipt 线上项目收入；经常预算收入 -v>BeVF  
ABSA Asia Limited 南非联合亚洲有限公司 -^\k+4
;  
absolute change 绝对数值变更 UxD1+\N6?  
absolute expenditure 实际开支 dpE\eXoa,  
absolute guideline figure 绝对准则数字 @RbAC*Y]g  
absolute interest 绝对权益 mj5A*%"W  
absolute order of discharge 绝对破产解除令 g<}EL[9  
absolute profit margin 绝对利润幅度 Z0`?  
absolute value 实值；绝对值 |]r# IpVf  
absolutely vested interest 绝对既得权益 ]DC]=F.  
absorbed cost 已吸收成本；已分摊成本 >Z<ym|(T*  
absorption 吸收；分摊；合并 pPG!{:YT  
absorption rate 吸收率；摊配率；分摊率 UY%@i  
ACB Finance Limited 亚洲商业财务有限公司 iWQBo>x  
acceptable form of reciprocity 合理的互惠条件 N]+x@M @^3  
acceptable rate 适当利率；适当汇率 a;/4 ht  
acceptance agreement 承兑协议 _2f}WY3S  
acceptance for honour 参加承兑 o)S>x0|[  
acceptor 承兑人；接受人；受票人 ecf<(Vl}  
acceptor for honour 参加承兑人 e/@udau  
accident insurance 意外保险 as o8  
Accident Insurance Association of Hong Kong 香港意外保险公会 &sx/qS#,VL  
accident insurance scheme 意外保险计划 ub4(mS  
accident year basis 意外年度基准 z13"S(5D~  
accommodation 通融；贷款 ufEt"P-X.  
accommodation bill 通融票据；空头票据 -uO< ]  
accommodation party 汇票代发人 tGM)"u-  
account balance 帐户余额；帐户结余 mn0QVkb}lc  
account book 帐簿 JBb}{fo~  
account collected in advance 预收款项
4uU(t  
account current book 往来帐簿 dVe3h.
,[v  
account of after-acquired property 事后取得的财产报告 \hNMTj#O  
account of defaulter 拖欠帐目 r<C^hs&]  
account payable 应付帐款 9R.tkc|K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 DB?_E{y]  
account receivable 应收帐款 r OB\u|Pg  
account receivable report 应收帐款报表 xW"J@OiKL  
account statement 结单；帐单；会计财务报表 Q&M(wnl5  
account title 帐户名称；会计科目 z:<(b   
accountant's report 会计师报告 ]p0m6}B  
Accountant's Report Rules 会计师报告规则 jX+L
I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #/1A:ig  
Accounting Arrangements 《会计安排》 hc0VS3 k)  
accounting basis 会计基础 5l(;+#3y/  
accounting by Official Receiver 破产管理署署长呈交的帐目 X4%
*&L
 
Accounting Circular 《会计通告》 X]y3~|K  
accounting class 会计类别 q &jW{  
accounting date 记帐日期；会计结算日期 a-%^!pN\M  
accounting for money 款项核算 k"Sw,"e>+  
Accounting Officer 会计主任 !lu$WJ{M  
accounting period 会计报告期；会计期 *q8W;WaL  
accounting policy 会计政策；会计方针 rZpc"<U  
accounting practice 会计惯例 j&8~X2?*  
accounting principle 会计准则 \DGm[/P  
accounting record 会计记录 jh8%Xu]t  
accounting report 会计报告 :B=`^>RK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bXC 0f:L  
Accounting Society of China 中国会计学会 VK`b'U&l"  
accounting statement 会计报表 ?hDEFW9&^x  
accounting system 会计制度；会计系统 /9GqEQsf
M  
accounting transaction 会计事项；帐务交易 d5zzQ]|L  
accounting treatment 会计处理 OQ[>s(`*{  
accounting year 会计年度 \nxt\KD  
accretion 增值；添加 mX|AptND  
accrual 应计项目；应累算数目 \ 2".Kb@=  
accrual basis 应计制；权责发生制 F7"Ihb^l  
accrual basis accounting 应计制会计；权责发生制会计 gB~SCl54  
accrue 应累算；应计 .!9]I'9M  
accrued benefit 应累算利益 "_q5\]z\O  
accrued charges 应计费用 7r}gS2d  
accrued cumulative preference share dividend 应累算的累积优先股股息 jj
$'DZk  
accrued expenses 应累算费用
y?5*K  
accrued interest payable 应付利息；应计未付利息 Ke'bH  
accrued interest receivable 应收利息；应计未收利息 d3n TJX  
accrued right 累算权益 d[SC1J  
accruing profit 应累算的利润 j|? bva\  
accumulated fiscal reserve 累积财政储备 w"l8M0$m  
accumulated profit 累积利润；滚存溢利 8n&",)U  
accumulated reserve 累积储备 c\;}ov+  
accumulation of surplus income 累积收益盈余 93'%aSDI%  
acquired assets 既得资产 IndNR:"g  
acquisition 收购；购置；取得 _$=xa6YA  
acquisition cost 购置成本 %F}`;>C3  
acquisition expenses 购置费用 ^kXDEKm  
acquisition of 100% interest 收购全部股权 wh~~g qi9  
acquisition of control 取得控制权 ?T4%"0  
acquisition of fixed assets 购置固定资产 3'.OghI  
acquisition of shell “买壳” *dKA/.g  
acquisition price 收购价 Tzk8y7$[  
act of God 天灾 LR
bevpZ,  
acting partner 执事合伙人 t*D[Q$v  
active market 买卖活跃的市场；交投畅旺的市场；旺市 a)Wf* <B  
active partner 积极参与的合伙人 B8TI 5mZ4  
active trading 交投活跃 h hdn9n  
actual circulation 实际流通 k| jCc  
actual cost 实际成本 r/{VL3}F_e  
actual expenditure 实际开支；实际支出 }RoM N$r  
actual income 实际入息；实际收入；实际收益 @u$oqjK  
actual market 现货市场 RcHyePuF)R  
actual price 现货价；实际价格 U}qW9X;o  
actual profit 实际利润 "0/OpT7h7  
actual quotation 实盘；实际价位；实际报价 Stp??  
actual year basis 按实际年度计算 %{Ls$Y)  
actuals 实货 G
! 87F/  
actuarial investigation 精算调查 NGxii$F  
actuarial principle 精算原则 # =322bnO  
actuarial report 精算师报告 e3Lf'+G\  
Actuarial Society of Hong Kong 香港精算学会 Ot,sMRk'  
actuarial valuation 精算师估值 lI5{]?'  
actuary 精算师 :X$&gsT/,  
ad referendum agreement 暂定协议；有待覆核的协定 p jrA:;  
ad valorem duty 从价税；按值征税 "1[N;|xa  
ad valorem duty system 从价税制 =ecv
;uu2  
ad valorem fee 从价费 
?]7ITF
 
ad valorem tariff 从价关税 %ZQl.''ISa  
additional allowance 额外免税额 AX1\L|tJS  
additional amount for unexpired risk 未过期风险的额外款额 Dn6DkD!  
additional assessable profit 补加应评税利润 10 p+e_@  
additional assessment 补加评税 (Bmjz*%M  
additional commitment 额外承担 C'=C^X%  
additional commitment vote 额外承担拨款 Y&&Y:+ V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z4(2&t^  
additional dependent parent allowance 供养父母额外免税额 z.jGVF4  
additional provision 额外拨款 I5bi^!i  
additional stamp duty 附加印花税 ZU:gNO0  
additional tax 补加税罚款；补加税款 ^QnVYTM  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 QOP*vH >J  
adjudged bankrupt 被裁定破产 ]Wy V bIu  
adjudicated bankrupt 裁定破产人 fqr}tvMr=T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xApa+j6I  
adjudication of bankruptcy 裁定破产；宣告破产 =W4cWG?+  
adjudication of insolvency 裁定无力偿还债务 a;h:o>Do5  
adjusted actual 经调整的实数；调整后的实数 `V?{  
adjusted current assets 经调整的流动资产；调整后的流动资产 j"NqNv  
adjusted figure 经调整的数字；调整后的数额 qt1#P  
adjusted liabilities 经调整的负债；调整后的负债 9YvMJ  
adjusted loss 经调整的亏损；调整后的亏损 d>aZpJ[.  
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 nY*OD
L  
adjusted profit 经调整的利润；调整后的利润 4+W}TKw  
adjusted surplus 经调整的盈余额；调整后的盈余额 PuOo^pFhH  
adjusted value 经调整的价值；调整后的价值 MDB}G '  
adjustment 调整；修订；理算〔保险〕 JRo{z{!O6  
adjustment centre 调剂中心 od|pI5St  
adjustment lag 调整过程的时间差距；调整时差 'kC$R;#\7  
adjustment mechanism 调整机制
JZc5U}i  
adjustment of loss 亏损调整 6=kd4'yV  
adjustment process 调整过程；调整程序 M9N|Ql  
adjustment range 调整幅度 /qp`xJ  
administered exchange rate 受管制汇率 u_[Zu8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SMhT>dB  
administration expenses 行政费用 [lnN~#(Y  
administration fee 手续费；行政费 \fKv+  
administration in bankruptcy 破产管理 &/zsIx+  
administration order 遗产管理令 Y Jv{Z^;M  
administrator 管理人；遗产管理人 dB/Epc&   
administrator of the estate 遗产管理人 NT-du$!u  
admission of debt 债项承认书 r>G$u  
admission of proof 接纳债权证明 HKh)T$IZM  
advance 放贷款项；垫付款项；预支款项；预付款项 K
E^_09  
advance account 暂支帐目；预付款帐户 .6tz ^4  
advance compensation 预付补偿金 T0SD|'  
advance from shareholder 股东垫款 Te.hXCFD  
advance pending reimbursement 预支以待日后付还 c]n4vhUa5  
advanced economy 先进经济体系 rLVAI#ci=  
advancement 预付；预付财产 J7$=f~$  
advances warrant 垫款令 ;m&f Vp  
advancing 贷出 l >O]Cpt  
adverse balance 逆差 F{}z[0  
adverse exchange 逆汇 Zc"]Cv(  
advertisement addressed to shareholders 在报章刊登的致股东通告 8"4`W~ 3  
advice for collection 托收通知书 PEBQ|k8g&  
advice of drawing 提款通知书；汇票通知书 $Qm;F% >  
advice of payment 付款通知 dXOjaS# ~  
Advisory Committee [Securities and Futures Commission] g$:2c7uL  
谘询委员会〔证券及期货事务监察委员会〕 w S;(u[W  
Advisory Committee on Diversification 经济多元化谘询委员会 bc 0|tJc  
affidavit 誓章；遗产申报誓章 UIyOn` d"  
affidavit of no receipt 述明无收款的誓章 SC!IQ80H#D  
affiliate 联号；联营公司；附属公司 !.F\v.  
affiliated company 附属公司；联号；联营公司 Gis'IX(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d }]b  
affordability 负担能力 't>Qj7vh0  
African Development Bank [AfDB] 非洲开发银行 5Ut0I]h|z  
after-acquired property 事后取得的财产 S#""((U$  
after-hours dealing 市后交易 q5`Gl  
after-tax profit 税后盈利；税后利润；税后溢利 u}$U|Cw-;T  
agency agreement 代理协议 R8?A%yxf  
agency expenses 代理机构的开支 Dg]i};
 
agency fee 代理费 ?Z.YJXoKZ  
Agency Law 《代理法》 iffU}ce  
agent 代理人；承销人 rDSt ~l  
agent of company 公司代理人 ,<[os  
agent's fee 代理人费；经纪费 11)~!in  
aggregate 总计；总数；总体数字 Tq?W @DM*  
aggregate amount 总款额；总额 wU
SWB{y  
aggregate assets and liabilities 总体资产与负债 5jV]{ZV#  
aggregate at constant price 按固定价格计算的总体数字 w"Z>F]YZ  
aggregate demand 总需求 A^m hPBT_  
aggregate gross position 总持仓量 jrW7AT)\  
aggregate limit 总限额 Nd0Wt4=  
aggregate of salaries tax 合计薪俸税 ^X?[zc GE  
aggregate performance 总体表现；总体业绩 U%#=d@?  
aggregate supply 总体供应 .3Ap+V8?  
aggregate surplus 总盈余 Vs"M Cqi  
aggregate total 整体总额 Kzmgy14o  
aggregate value 总值；合计价值 w(@`g/b  
aggregated basis 合计基准 tF'67,~W  
aggregated net chargeable income 合计应课税入息实额 j^k{~]+_^]  
aggregation 合并计算；合计；总和 {!="PnB  
aggregation of incomes of husband and wife 夫妇入息合并计算 5-g02g  
aggregation of property 财产的总和 w8on3f;6n#  
agio 差价；贴水 kj[[78  
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》
Fb*;5VNU.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5|/vc*m_0'  
《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》 0q3:"X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7,jqA"9  
《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》 u|Ai<2b$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qlzL<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 n2QD*3i  
agreement for a settlement 授产协议 U_J|{*4S.!  
agreement for assignment 转让协议 )Qo6bei!  
agreement for sale 售卖协议；买卖协议 \
GkcK$Y  
agreement for sale and purchase 买卖协议 .=NK^  
agreement for the payment of interest 支付利息协议 oDRNM^gz  
agreement for the repayment of money 还款协议 >!wwXhH(  
agreement of reinsurance 再保险协议 iGp@P=;m  
Agricultural Bank of China 中国农业银行 \gzNM
I*  
air passenger departure tax 飞机乘客离境税 UOwj"#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 SQHVgj  
airport tax 机场税 t9=rr>8)  
alcohol duty 酒精税 .d*vfE$  
alienation 让与；让渡；转让 ND`~|6
yb  
alimony 生活费；赡养费 W[vak F  
All Ordinaries Index [AOI] 所有普通股指数 1wq6E  
all risks 全险；综合险 3}vlj:L  
All Sales Record for Stock Market 《股票市场成交报告》 8<o(z'&y  
Allied Capital Resources Limited 新联财务有限公司 ,JjTzO  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +Gjy%JFp
 
allocation letter 拨款信件 ._nhW*  
allocation of fund 分配款项；预留款项 .$r(":A#)  
allocation of profit 利润分配；溢利分配 a7CJ~
8-1K  
allocation warrant 拨款令 y
cH=L8  
allotment 分配；配股 c~Ha68  
allotment notice 股份配售通知；配股通知 -W oZwqh  
allotment of shares 股份分配 } o=g)  
allowable 可获宽免；免税的 %8v?dB;>x`  
allowable business loss 可扣除的营业亏损 _ '}UNIL  
allowable expenses 可扣税的支出 avT>0b:  
allowance 免税额；津贴；备抵；准备金 7y60-6r  
allowance for debts 债项的免税额 m=#2u4H4  
allowance for depreciation by wear and tear 耗损折旧免税额 x;C\G`9N  
allowance for funeral expenses 殡殓费的免税额 jKtbGVZ7r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e06r5%|.%  
allowance for repairs and outgoings 修葺及支出方面的免税额 8'f:7KF  
allowance to debtor 给债务人的津贴 +DU}f;O8v  
alteration of capital 资本更改 {% ;tN`{M  
alternate trustee 候补受托人 {!<zk+h$  
amalgamation 合并 2AdV=n6Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?{+}gS^  
ambit of charges 征税范围；收费范围 76hi@7a  
amended valuation 经修订的估值 3vMfms  
American Commodities Exchange 美国商品交易所 w 5,-+&;  
American Express Bank Limited 美国运通银行 jirxzj
  
American Stock Exchange 美国证券交易所 O* 7"Q&  
amortization 摊销 iptzVr#b[  
amount due from banks 存放银行同业的款项 uu'~[SZlL  
amount due from banks abroad 存放海外银行同业的款项 j{nL33T%  
amount due from holding companies 控股公司欠款 `~gyq>Ik2  
amount due from local banks 存放本港银行同业的款项 4Sw)IU~K(  
amount due to banks 银行同业的存款 -[G+*3Y{7  
amount due to banks abroad 海外银行同业的存款 rFGbp8(2  
amount due to holding companies 控股公司存款 %kyvtt  
amount due to local banks 本港银行同业的存款 ':J[KWuV  
amount due to outport banks 外埠银行同业的存款 g"F vD_  
amount for note issue 发行纸币的款额 dMYDB  
amount of bond 担保契据的款额 {wK98>$a  
amount of consideration 代价款额 1*#64Y5F  
amount of contribution 供款数额 z#*fELV  
amount of indebtedness 负债款额 Z+E@B>D7A^  
amount of principal of the loan 贷款本金额 %[5hTf  
amount of rates chargeable 应征差饷数额 Ij4oH  
amount of share capital 股本额 L%Me wU0TZ  
amount of sums assured 承保款额 =M>pL+#  
amount of variation 变动幅度 fgq#Oi}  
amount of vote 拨款数额 &h')snp:#  
amount payable 应付款额 RYy_Ppn96f  
amount receivable 应收款额 A-qdTJP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,d$V-~2,  
analysis 分析 4Y;z46yM%  
ancillary risk 附属风险 R8sj>.I9j  
annual account 周年帐目；周年帐目报表；年度决算；年结  GMrjZ  
annual accounting date 年结日期 }e s  
annual allowance 每年免税额；年积金；年度津贴；年津 )|zLjF$  
annual balance 年度余额 j!F5gP-l  
annual disposable income 每年可动用收入 srLXwoN[  
annual estimates 周年预算 r".*l?=  
annual fee 年费 Rq|7$O5  
annual general meeting 周年大会 6* (6>F5  
annual growth rate 年增率；每年增长率 [RoOc)u  
annual long-term supplement 长期个案每年补助金 Uf4A9$R.G  
annual pensionable emolument 可供计算退休金的年薪 ;=fOyg  
annual report 年报 Y{ijSOl3  
Annual Report on the Consumer Price Index 《消费物价指数年报》  LhKaqR{  
annual return 周年报表；周年申报表；每年报税表格 .nl!KzO6g  
Annual Return Rules 《周年报表规则》 AY<(`J{  
annual review of consumer prices 每年消费物价回顾 x-1RmL_%  
annual roll-forward basis 逐年延展方式 8iA[w-Pv  
annual salary 年薪 `tw[{Wb  
annual statement 年度报表；年度决算表 Pqu]?X  
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 H65><38X/  
annuitant 年金受益人 ~.7/o0'+  
annuity 年金 @G,pM: t  
annuity contract 年金合约 ;UUpkOQO(  
annuity on human life 人寿年金 69N/_V  
antecedent debt 先前的债项 X$BN&DD  
ante-dated cheque 倒填日期支票 VokIc&!Uz  
anticipated expenditure 预期开支 Sqn|  
anticipated net profit 预期纯利 oN({X/P2j  
anticipated revenue 预期收入 =>3wI'I  
anti-inflation measure 反通货膨胀措施 6Ft?9 B(F:  
anti-inflationary stance 反通货膨胀立场 KTtB!4by  
apparent deficit 表面赤字 Zaime  
apparent financial solvency 表面偿债能力 *^aEUp6&  
apparent partner 表面合伙人 L)(JaZyV5  
application for personal assessment 个人入息课税申请书 .bYZkO:oy  
application of fund 资金应用 LY:%k|L9  
application to release as liquidator and to destruct the books of accounts and documents -d>2&)5  
申请免除清盘人职务及毁灭帐簿与文件 = y@*vl   
appointed actuary 委任精算师 F+@/"1c  
appointed auditor 委任核数师；委任审计师 {&dbxj-'  
appointed trustee 委任的受托人 {'#1do}{  
appointer 委任人 c!0u,6  
apportioned pro rata 按比例分摊 ~F"<Nq  
apportionment 分配；分摊 ]y0bgKTK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4t 5i9+h  
apportionment formula 分摊方程式 +P! ibHfP  
apportionment of estate duty 遗产税的分摊 r{>`"  
appraisal 估价；评估 8NnGN(a*D  
appreciable growth 可观增长 zEVQ[y6BcM  
appreciable impact 显着影响 -
.@dA'j[  
appreciable increase 可观增长 b1TIVK3m  
appreciation 增值；升值 @vZeye  
appreciation against other currencies 相对其他货币升值 ^%n]_[RUn4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =fRC$  
appreciation tax 增值税 l*>,K2F  
appropriation 拨款；拨用；拨付 ~U r  
appropriation account 拨款帐目 .} O@<t  
Appropriation Bill 拨款法案 Wu~cy}\  
appropriation-in-aid system 补助拨款办法 e

fr9   
approved assets 核准资产 38GkV.e}$  
approved basket stock 认可一篮子证券 XL3m#zW&  
approved budget 核准预算 
["fUSQ  
approved charitable donation 认可慈善捐款 Iq?n*P$  
approved charitable institution 认可慈善机构 5jq @ nq6  
approved currency 核准货币；认可货币 B[.$<$}G  
approved estimates 核准预算 :5sjF:@  
approved estimates of expenditure 核准开支预算 %9 3R/bx  
approved overseas insurer 核准海外保险人 dl.gCiI  
approved overseas trust company 核准海外信托公司 t`1M}}.  
approved pooled investment fund 核准汇集投资基金 Bs`mzA54  
approved provident fund scheme 认可公积金计划 wz..  
approved provision 核准拨款 enx+,[  
approved redeemable share 核准可赎回股份 q`'m:{8  
approved regional stock 认可地区性证券 -5oYGLS$y3  
approved retirement scheme 认可退休金计划 U!{~L$S  
approved subordinated loan 核准附属贷款 %+htA0aX  
arbitrage 套戥；套汇；套利 j0=F__H#@  
arbitrageur 套戥者；套汇者 M"Af_Pbx  
arbitrary amount 临时款项  Q'ZZQ  
arrangement 措施；安排；协定 ,.kmUd  
arrears 欠款 <5E)6c_W)  
arrears of pay 欠付薪酬  aGOS9  
arrears of revenue 逾期未收税款；逾期未收的帐项 1s~rWnhVv  
articles of association 组织章程；组织细则；组织章程细则 4{Q$^wD+.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {qGXv@ I6  
ascertainment of profit 确定利润 :t9
sAD  
"Asia Clear" “亚洲结算系统” g(auB/0s  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Zor!hc0<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [,MaAB  
Asian Development Fund [ADF] 亚洲发展基金 T Xiu/g(  
Asian dollar bond 亚洲美元债券 S}fQis  
Asian dollar market 亚洲美元市场 3ZC@q #R A  
Asian dollar rate 亚洲美元利率 ?2_h.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :@@`N_2?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :f:&B8  
asked price 沽盘；喊价；索价；卖方报价 }.(DQwC}1k  
assessable income 应评税入息 *o5[P\'6  
assessable loss 应评税亏损 E2 FnC}#W  
assessable profit 应评税利润 W[k rq_c-  
assessable value 应评税值 Y4w
]jIv  
assessed profit 估定利润 giH#t< )W  
assessed value 经评估价值 =E$bZe8  
assessment 评税；评定；估价；评税单 [NJ2rQ/w7  
assessment number 评税编号；估价编号 TV0sxod6  
assessment of additional tax 补加税评税 :ssj7wl :  
assessment of performance 业绩评估；实绩评价 urE7ZKdI  
Assessor 评税主任 k]C k%[d  
asset price bubbles 资产价格泡沫 N p*T[J  
asset-backed securities 具资产保证的证券 =>lX brJ  
assets accretion 资产增值 ?(U;T!n  
assets and liabilities 资产与负债 dl3;A_ 2  
assets betterment statement 资产递增表；资产改进表 B|V!=r1%  
assets lending 实物放款；有抵押贷款 ~ o2Z5,H  
assets of the company passing on the death 死者去世时转移的公司资产 `mW~{)x  
assets pledged as security for liabilities 用作负债抵押的资产  NV
-l9  
assets portfolio 资产投资组合 :/%Y"0  
assets price 资产价格 `&.qHw)  
assets quality 资产质素 *59|  
assets realization 资产变现 r7].48D  
assets refinancing arrangement 资产再集资安排 )t3`O$J  
assets securitization 资产证券化 7QnWw0  
assets situated outside Hong Kong 在香港以外地方的资产 Aqmw#X  
assets stripping 削减资产；拆卖资产 qBcbMa9m  
assets value 资产值 [3qH?2&  
assignee 承让人 TQKcPVlE  
assignment 转让；转让书；转让契 wsQ],ZE  
assignment of interest 权益转让 YlUh|sK7m  
assignment of letters patent and trade mark 专利证书及商标转让 q]C_idK=  
assignment of property 物业转让；物业转让书 J_7@d]0R  
assignment right 转让权 qy.$5-e:[9  
assignor 转让人 i].E1},%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^&C/,,U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y>/_A%vQU  
associate member 附属会员 1ig*Xp[  
associated body corporate 相联法人团体 h~]e~u V  
associated company 相联公司；联属公司 G u_\ySV/y  
associated corporation 相联法团 6it [i@*"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9xj }<WM  
公认会计师公会〔英国〕 D!O
Y<?  
Association of Futures Exchange Brokers 香港期货经纪协会 jIr\.i  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 DZ\ '7%c  
association of underwriters 承保人组织 E9>z.vV   
assumption of control 接管 Nu?A>Q  
assurance 担保；保险；转易；转易书 ZklpnL*!  
assurance of interest 权益的转易 LxGD=b  
at 19XX price 按一九ＸＸ年价格计算 _b/zBF
a%  
at a discount 按赔价计算；按贴水价格计算；打折扣 3Mm_xYDud  
at a premium 按溢价计算；按升水价格计算 J^CAQfcx  
at call 通知付款；按通知 MZX)znO  
at constant market price 按固定市价计算 <XG]aYBR  
at constant price 按固定价格计算 YkMFU'?[  
at cost 按成本计算 p`A2^FS)  
at current market price 按当时市价计算；按现时市价计算 1$Q[%9  
at current price 按当时价格计算；按现时价格计算 zS
D_t  
at factor cost 按要素成本计算；按生产要素成本计算 &n_f.oUc  
at money-of-the-day price 按付款当日价格计算 m:`M&Xs&  
at or better 按指定或较佳价位〔买卖指令〕 Ssz;d&93  
at par 按面值计算；平价 |>xuH#Q  
at sight 见票即付 <z2.A/L  
at the close 按收市盘 GRYw_}Aa  
at the opening 按开市盘 6lg]5d2CD  
attestation 见证；见证条款  XD8I.q  
at-the-money option 平价期权 P2f^]z  
attorney 受权人；受托代表人 ebJTrh<{  
attornment 新拥有人承认书 ezL1,GT  
attributable profit 可归属利润 y;fF|t<y  
attributable share value 可归属股份价值 (M1YOK)I  
Auckland Stock Exchange 奥克兰证券交易所 a?nK|Q=e  
auction 拍卖 a}f/<-L  
auctioneer 拍卖商 <_t]?XHB[  
audit 审计；核数 S .x>w/  
Audit Commission 审计署 <yEApWd;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p&Qm[!  
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",ao   
audit review 帐目审查 v'?o#_La+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 DMsqTB`  
audited account 审计帐目；经审计的帐目 +FadOx7X$  
audited annual account 经审计的周年帐目 z&9MkbH1  
audited balance sheet 经审计的资产负债表 Y7g%nz[[  
auditor 核数师；核数主任；审计师 ;a@riPqx!  
auditor's certificate 核数师证明书；审计师证明书 D=3Z] 'A  
auditor's report 核数师报告；审计师报告 |4pl}:g/Z  
Aussie bond 澳元债券 PPySOkmS3  
austerity budget 紧缩预算 Hc>yZ:c;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z8ivw\|M8  
Australia All Ordinaries Index 澳洲所有普通股票指数 KFO K%vbM  
Australian Dollar [AUD] 澳元 W$,/hB& z  
Australian Options Market 澳大利亚期权市场 . 70=xH  
Australian Securities Commission 澳洲证券事务监察委员会 '&,p>aM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 { ?jXPf  
Australian Stock Exchange 澳大利亚证券交易所
CP2
wg .  
Austrian Schilling [ATS] 奥地利先令 DBaZcO(U  
authentication 认证；鉴证 Iq,h}7C8'  
authority to purchase 委托购买证；委购书 p9 ,[kb  
authorization 认可；核准；授权；授权书 N3\RXXY  
authorization by direction 指示授权 3o>JJJ=]  
authorization by instruction 指令授权 1twpOZ>  
authorization by warrant 令状授权 iJoY
xx  
authorization of unit trust 单位信托的认可 P`Now7! GW  
authorized agent 指定代理人 xq,ql@7  
authorized capital 法定资本 *JFkqbf  
authorized clerk 出市员 O"o|8 l}M/  
authorized dealer 认可交易商 l"`VvW[  
authorized financial institution 认可财务机构 z(%tu  
authorized fund 认可基金 McS]aJfrk  
authorized fund house 获授权的基金公司；认可基金公司 4<PupJ  
authorized institution 认可机构 J| wk})?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wM7Iu86  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 EyU6^  
authorized insurer 获授权保险人；获认可承保人 ZDp^k{AN9a  
authorized investment 特准投资项目 svxjad@l/  
authorized person 获授权人 ND.(N'/O  
authorized representative 获授权代表 >m!Z$m([J  
authorized share capital 法定股本 TTa3DbFp%  
automated quotation system 自动报价系统
$?z}yx$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &3"ODAp'  
自动交易系统〔香港期货交易所有限公司〕 {2Tu_2>  
automatic adjustment mechanism 自动调整机制 4B[pQlg  
automatic adjustment system 自动调整系统 ~J~R.r/  
Automatic Clearing House 自动票据交换所 j(;ou
?Uh  
automatic exchange rates accumulation system 自动化汇率累集系统 ^["D>@yIR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nr&|  
automatic teller machine [ATM] 自动柜员机 ^q& Rl\  
autopay 自动转帐 %WR"qd&HSh  
available assets 可用资产 KTmwkZcfYD  
available fiscal reserve 现存财政储备 tQT<1Q02i  
available profit 可用利润 ~fL`aU&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @mg5vt!$`  
average 平均；平均数；海损 $'d,X@}8  
average basic salary 平均基本薪金 NPO!J^^  
average consumer expenditure 平均消费开支；一般消费开支 *>[q*SF  
average cost 平均成本 (gvnIoDl0  
average cost of land production 增辟土地平均成本 !@P{s'<:  
average daily turnover 平均每日成交额 :?z@T[-  
average daily wage rate 平均每日工资率 4)}>dxv  
average expenditure pattern 平均开支模式 jg%mWiKwK7  
average growth rate 平均增长率 q2`mu4B  
average net fixed assets 固定资产平均净值 JS\]|~Gd  
average of relatives 相对价格平均数 y,jpd#Y  
average price 平均价格 sD?Ynpt  
average propensity to consume 平均消费倾向；一般消费倾向 "^{Hta  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7tJ#0to  
average rate 平均率 C-,#t5eir  
average revenue 平均收入；平均收益 KkzG#'I1  
average stock 平均库存；平均存货 *'M+oi  
average yearly rent 平均年租 ZRwN#?x  
avoidance of double taxation 避免双重课税 s{X+0_@Q  
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 /yUKUXi  
&:g1*+  
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