一些有用的会计术语(也不知道发的地方对不对)A

A: $ayD55W4  
A share Ａ股；甲类股份 Sd11ZC6  
abatement of tax 减税；减扣免税额 e 3oIoj4o  
ABN AMRO Bank N.V. 荷兰银行 VH65=9z  
above-the-line expenditure 线上项目支出；经常预算支出 KphEw[4/  
above-the-line receipt 线上项目收入；经常预算收入 }epN<DL  
ABSA Asia Limited 南非联合亚洲有限公司 r{&"]'/X  
absolute change 绝对数值变更 "// 8^e%Xo  
absolute expenditure 实际开支 IDZn,^  
absolute guideline figure 绝对准则数字 (E[hl  
absolute interest 绝对权益 xc3Q7u!|  
absolute order of discharge 绝对破产解除令 X[6z  
absolute profit margin 绝对利润幅度 aa]v7d  
absolute value 实值；绝对值 'J$NW  
absolutely vested interest 绝对既得权益 cXH?'q'vZ  
absorbed cost 已吸收成本；已分摊成本 wyM3|%RZ  
absorption 吸收；分摊；合并 d<e.`dhc  
absorption rate 吸收率；摊配率；分摊率 Mpx.n]O.  
ACB Finance Limited 亚洲商业财务有限公司 xoaQ5u  
acceptable form of reciprocity 合理的互惠条件 JwcP[w2  
acceptable rate 适当利率；适当汇率 jX@9849@  
acceptance agreement 承兑协议 CB)#; |aDB  
acceptance for honour 参加承兑 Z^S!w;eu  
acceptor 承兑人；接受人；受票人 7X>3WF  
acceptor for honour 参加承兑人 A'2:(m@{T  
accident insurance 意外保险 &ayoT
E^0,  
Accident Insurance Association of Hong Kong 香港意外保险公会 H;E{Fnarv  
accident insurance scheme 意外保险计划 fsu"Lc  
accident year basis 意外年度基准 5~QB.m,>  
accommodation 通融；贷款 RL9P:] ^  
accommodation bill 通融票据；空头票据 VUy 1?n  
accommodation party 汇票代发人 7]bqs"t  
account balance 帐户余额；帐户结余 $<PVzW,$o  
account book 帐簿 1XRVbQt  
account collected in advance 预收款项 Q5JeL6t  
account current book 往来帐簿 +^:K#S9U  
account of after-acquired property 事后取得的财产报告 1cega1s3xR  
account of defaulter 拖欠帐目 HR  
account payable 应付帐款 u{ /gjv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SYx)!n6U  
account receivable 应收帐款 1<5yG7SZ  
account receivable report 应收帐款报表 f^ qQ5N  
account statement 结单；帐单；会计财务报表 Fsh-a7Qp  
account title 帐户名称；会计科目 plAt +*&  
accountant's report 会计师报告 cPSu!u}D  
Accountant's Report Rules 会计师报告规则 ?9A[;j|a0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y5}|Y{5  
Accounting Arrangements 《会计安排》 HDOaN  
accounting basis 会计基础 HY:
n{=o  
accounting by Official Receiver 破产管理署署长呈交的帐目 o
k'1  
Accounting Circular 《会计通告》 f[D#QC  
accounting class 会计类别 nceF4Ty  
accounting date 记帐日期；会计结算日期 t60m:k4J  
accounting for money 款项核算 &-A7%"  
Accounting Officer 会计主任 1;V5b+b  
accounting period 会计报告期；会计期 l?~h_8&fT  
accounting policy 会计政策；会计方针 6G],t)<A'-  
accounting practice 会计惯例 :nt%z0_  
accounting principle 会计准则 cjk5><}`H7  
accounting record 会计记录 j?A+qk  
accounting report 会计报告 XijQ)}'C3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I(e
>ff  
Accounting Society of China 中国会计学会 ';%g^!lM a  
accounting statement 会计报表 D~}4N1  
accounting system 会计制度；会计系统 qMkP/BjV  
accounting transaction 会计事项；帐务交易 +nuQC{^>  
accounting treatment 会计处理 $nW>]S\|  
accounting year 会计年度 A 3l1$t#w  
accretion 增值；添加 4w,}1uNEf  
accrual 应计项目；应累算数目 "yumc5kt  
accrual basis 应计制；权责发生制 !p$V7pFu6  
accrual basis accounting 应计制会计；权责发生制会计 Yu=^`I  
accrue 应累算；应计  jQhf)B  
accrued benefit 应累算利益 03PVbDq-  
accrued charges 应计费用 =Ao;[j)*!  
accrued cumulative preference share dividend 应累算的累积优先股股息 TH-^tw  
accrued expenses 应累算费用 qCMcN<:>  
accrued interest payable 应付利息；应计未付利息 dGg+[?  
accrued interest receivable 应收利息；应计未收利息 yY+2;`CH  
accrued right 累算权益 6-~  
accruing profit 应累算的利润 "?!IPX2\S  
accumulated fiscal reserve 累积财政储备 foeVjL:T  
accumulated profit 累积利润；滚存溢利 tj0vB]c  
accumulated reserve 累积储备 Dcf`+?3  
accumulation of surplus income 累积收益盈余 [Zf<r1m  
acquired assets 既得资产 Jc+U$h4  
acquisition 收购；购置；取得 V-31x)  
acquisition cost 购置成本 <|4j<U  
acquisition expenses 购置费用 {BF\G%v;+  
acquisition of 100% interest 收购全部股权 8"@<s?0\"  
acquisition of control 取得控制权 &zR}jD>  
acquisition of fixed assets 购置固定资产 ,Xw/ t>  
acquisition of shell “买壳” m`|Z1CT  
acquisition price 收购价 1NTe@r!y  
act of God 天灾 U7W ct %  
acting partner 执事合伙人 6!$S1z#wM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 C{D2mSS  
active partner 积极参与的合伙人 4}CRM# W2  
active trading 交投活跃 C"}x=cK  
actual circulation 实际流通 xl3U  
actual cost 实际成本 !l~
hO  
actual expenditure 实际开支；实际支出 z}%to
0W  
actual income 实际入息；实际收入；实际收益 8Xr3q eh+  
actual market 现货市场 BC+HP9<]  
actual price 现货价；实际价格 qhtc?A/0}  
actual profit 实际利润 I4hr5M3  
actual quotation 实盘；实际价位；实际报价 jy?^an}#h  
actual year basis 按实际年度计算 nF-FoO98  
actuals 实货 ]1K &U5p  
actuarial investigation 精算调查 }fA3{Ro  
actuarial principle 精算原则 _C4^J  
actuarial report 精算师报告 IO+z:D{  
Actuarial Society of Hong Kong 香港精算学会 V6L_aee}CK  
actuarial valuation 精算师估值 M$)+Uo2  
actuary 精算师 ~^eAS;  
ad referendum agreement 暂定协议；有待覆核的协定 Wwz>tE  
ad valorem duty 从价税；按值征税 PIA&s6U  
ad valorem duty system 从价税制 3B0%:Jj  
ad valorem fee 从价费 ;# {x_>M  
ad valorem tariff 从价关税 g^idS:GtX5  
additional allowance 额外免税额
LCG<  
additional amount for unexpired risk 未过期风险的额外款额 _YY)-H  
additional assessable profit 补加应评税利润 {*2A
%}S  
additional assessment 补加评税 U{x'@/Ld  
additional commitment 额外承担 kB 2bT}  
additional commitment vote 额外承担拨款 ^~0r+w
61  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .cb mCFXL  
additional dependent parent allowance 供养父母额外免税额 G`n-WP  
additional provision 额外拨款 zt8ZJlNK  
additional stamp duty 附加印花税 ^ey\ c1K  
additional tax 补加税罚款；补加税款 WM#!X!Vo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IH0Uq_  
adjudged bankrupt 被裁定破产 0C7"*H0R  
adjudicated bankrupt 裁定破产人 #wo_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4eKJ\Q=nX5  
adjudication of bankruptcy 裁定破产；宣告破产 ;#+#W+0  
adjudication of insolvency 裁定无力偿还债务 wK3}K  
adjusted actual 经调整的实数；调整后的实数 V*?,r<(  
adjusted current assets 经调整的流动资产；调整后的流动资产 &qr7yyY  
adjusted figure 经调整的数字；调整后的数额 s^U^n//  
adjusted liabilities 经调整的负债；调整后的负债 F,
D&  
adjusted loss 经调整的亏损；调整后的亏损 V$@2:@8mo  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 vD(;VeW[  
adjusted profit 经调整的利润；调整后的利润 l
yV]-w  
adjusted surplus 经调整的盈余额；调整后的盈余额 dug RO[  
adjusted value 经调整的价值；调整后的价值 PyoLk  
adjustment 调整；修订；理算〔保险〕 41.+3VP  
adjustment centre 调剂中心 6B 8!2  
adjustment lag 调整过程的时间差距；调整时差 2vwT8/  
adjustment mechanism 调整机制 GP[$&8\M  
adjustment of loss 亏损调整 ZGrV? @o,6  
adjustment process 调整过程；调整程序 6hZhD1lDG^  
adjustment range 调整幅度 #<JrSl62(K  
administered exchange rate 受管制汇率 G{J9Fb8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %H@fVWe2wT  
administration expenses 行政费用 R =jK3yfw  
administration fee 手续费；行政费 AkF1
Hj  
administration in bankruptcy 破产管理 )KNFS,5  
administration order 遗产管理令 R6!3Y/Q@  
administrator 管理人；遗产管理人 2@H~nw 0  
administrator of the estate 遗产管理人 bUBuJ  
admission of debt 债项承认书 ^,X+ n5q;m  
admission of proof 接纳债权证明 HCP Be2  
advance 放贷款项；垫付款项；预支款项；预付款项 aCMcu\rd  
advance account 暂支帐目；预付款帐户 $lv  g.u  
advance compensation 预付补偿金 V}(%2W5X+  
advance from shareholder 股东垫款 *f[`Yv  
advance pending reimbursement 预支以待日后付还 K@fxCj*}  
advanced economy 先进经济体系 i{,>2KVC|  
advancement 预付；预付财产 xW09k6   
advances warrant 垫款令 t^YD
CcvoQ  
advancing 贷出 g5cR.]oz  
adverse balance 逆差 |h'ugx1iY  
adverse exchange 逆汇 -,rl[1ZYZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 BYGLYT;Z  
advice for collection 托收通知书 X0lIeGwrQ  
advice of drawing 提款通知书；汇票通知书 @<YZa$`  
advice of payment 付款通知 d ][E;$  
Advisory Committee [Securities and Futures Commission] IL~yJx_11  
谘询委员会〔证券及期货事务监察委员会〕 (d (whlF  
Advisory Committee on Diversification 经济多元化谘询委员会 M,9WF)p)V  
affidavit 誓章；遗产申报誓章 0t9G
$2
3  
affidavit of no receipt 述明无收款的誓章 `*slQ}i  
affiliate 联号；联营公司；附属公司 F[+sc Mx!G  
affiliated company 附属公司；联号；联营公司 IuTTMAt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 LvR=uD  
affordability 负担能力 55AG>j&41
 
African Development Bank [AfDB] 非洲开发银行 w#o<qrpHf  
after-acquired property 事后取得的财产 0 cQf_o  
after-hours dealing 市后交易 UeVF@rw  
after-tax profit 税后盈利；税后利润；税后溢利 6"wY;E  
agency agreement 代理协议 0}ZuF.  
agency expenses 代理机构的开支 )JjfPb64  
agency fee 代理费 z`BRz&  
Agency Law 《代理法》 Fb_~{q  
agent 代理人；承销人 XnNK)dUT}  
agent of company 公司代理人 P}PSS#nn  
agent's fee 代理人费；经纪费 > {:8c-\2}  
aggregate 总计；总数；总体数字 ubgq8@;  
aggregate amount 总款额；总额 OZ-F+#d  
aggregate assets and liabilities 总体资产与负债 hP|5q&wX  
aggregate at constant price 按固定价格计算的总体数字 ?GFVV->i  
aggregate demand 总需求 xv)7-jlx  
aggregate gross position 总持仓量 !is8`8F8  
aggregate limit 总限额 ZpwB"%e$  
aggregate of salaries tax 合计薪俸税 n"Ev25%  
aggregate performance 总体表现；总体业绩 ?6[>HX
;  
aggregate supply 总体供应 RpreW7B_Q*  
aggregate surplus 总盈余 ]\GGC]:\@  
aggregate total 整体总额 ^{bP#f  
aggregate value 总值；合计价值 \'p)kDf  
aggregated basis 合计基准 Wl*\kQ}U  
aggregated net chargeable income 合计应课税入息实额 rsIjpPa  
aggregation 合并计算；合计；总和 ^RY_j>i  
aggregation of incomes of husband and wife 夫妇入息合并计算 UgUW4x'+  
aggregation of property 财产的总和 lKm?Xu'yH  
agio 差价；贴水 osnDW aN  
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》 8>w/Es5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment KJ-D|N,8@^  
《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》 yeW|Ux:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "c}bqoN  
《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   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment HO wJ2L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 YX~H!6l  
agreement for a settlement 授产协议 DF-og*V  
agreement for assignment 转让协议 aMzAA  
agreement for sale 售卖协议；买卖协议 v"s}7trWV  
agreement for sale and purchase 买卖协议 \zKVgywR  
agreement for the payment of interest 支付利息协议 s*S@}l  
agreement for the repayment of money 还款协议 \Q#F&q0  
agreement of reinsurance 再保险协议 1e&`m~5K+  
Agricultural Bank of China 中国农业银行 h[ tOY  
air passenger departure tax 飞机乘客离境税 KLoHjBq  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 pE=wP/#  
airport tax 机场税 }e82e  
alcohol duty 酒精税 "=qdBG9  
alienation 让与；让渡；转让 Q@M,:0+cy  
alimony 生活费；赡养费 `a<G7  
All Ordinaries Index [AOI] 所有普通股指数 ov|s5yH8e  
all risks 全险；综合险 VJwzYl   
All Sales Record for Stock Market 《股票市场成交报告》 `]fY9ZDKs  
Allied Capital Resources Limited 新联财务有限公司 :@pmgp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Hiw{1E:rW  
allocation letter 拨款信件 OnD+/I  
allocation of fund 分配款项；预留款项 k1]?d7g$w  
allocation of profit 利润分配；溢利分配 r*kk/$,2  
allocation warrant 拨款令 n9)/(=)>*  
allotment 分配；配股 )EO$JwQ  
allotment notice 股份配售通知；配股通知 4YdmG.CU  
allotment of shares 股份分配 JNZKzyJ9K  
allowable 可获宽免；免税的 R^K<u#>K  
allowable business loss 可扣除的营业亏损 {gJOc,U4b  
allowable expenses 可扣税的支出 ny#7iz/  
allowance 免税额；津贴；备抵；准备金 ;Yi ;2ttW  
allowance for debts 债项的免税额 C=.  
allowance for depreciation by wear and tear 耗损折旧免税额 bd%/dr  
allowance for funeral expenses 殡殓费的免税额 z/;NoQ-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qx {/izc  
allowance for repairs and outgoings 修葺及支出方面的免税额 ptUnV3h  
allowance to debtor 给债务人的津贴 W/+|dN{O+g  
alteration of capital 资本更改 NjMo"1d  
alternate trustee 候补受托人 7^:s/xHO*  
amalgamation 合并 or(Z-8a_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0C0iAp  
ambit of charges 征税范围；收费范围 BB~Qs  
amended valuation 经修订的估值 Ha;^U/0|  
American Commodities Exchange 美国商品交易所 4$.4,4+  
American Express Bank Limited 美国运通银行 YRB,jwne  
American Stock Exchange 美国证券交易所 9=hA#t.#  
amortization 摊销 /*st,P$"  
amount due from banks 存放银行同业的款项 $rf5\_G,96  
amount due from banks abroad 存放海外银行同业的款项 ==c\* o  
amount due from holding companies 控股公司欠款 l'$AmuGj  
amount due from local banks 存放本港银行同业的款项 ^g
NAGQYA  
amount due to banks 银行同业的存款 {y :/9  
amount due to banks abroad 海外银行同业的存款 7|H !(a'  
amount due to holding companies 控股公司存款 FCOSgEU  
amount due to local banks 本港银行同业的存款 fLPB *y6  
amount due to outport banks 外埠银行同业的存款 3:S Ex;d+  
amount for note issue 发行纸币的款额 V}3.K\7  
amount of bond 担保契据的款额 * \f(E#wa  
amount of consideration 代价款额 ;@Ls"+
g  
amount of contribution 供款数额 uI+h9j$vS  
amount of indebtedness 负债款额 (3W
<yAM+  
amount of principal of the loan 贷款本金额 [ UQzCqV  
amount of rates chargeable 应征差饷数额 *-gS u  
amount of share capital 股本额 +   
amount of sums assured 承保款额 _4.fT  
amount of variation 变动幅度 j#o0y
5S  
amount of vote 拨款数额 Y]ZOvA5W  
amount payable 应付款额 tR*J
M$T  
amount receivable 应收款额 Z~$fTW6g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FJ~Dg3F1  
analysis 分析 VNaa(Q  
ancillary risk 附属风险 -<qci3Ba}  
annual account 周年帐目；周年帐目报表；年度决算；年结 \u:xDS
(  
annual accounting date 年结日期 MX  qH  
annual allowance 每年免税额；年积金；年度津贴；年津 sexnO^s  
annual balance 年度余额 Av7bp[OD  
annual disposable income 每年可动用收入 e>Is$+[`7  
annual estimates 周年预算 R$NH [Tz  
annual fee 年费 WCU[]A  
annual general meeting 周年大会 Wrt3p-N"D  
annual growth rate 年增率；每年增长率 HlLF<k~}  
annual long-term supplement 长期个案每年补助金 w0VJt<e*  
annual pensionable emolument 可供计算退休金的年薪 Gv3a<Knn4  
annual report 年报 ~[l2"@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lshO'I+)*  
annual return 周年报表；周年申报表；每年报税表格 BpRQG]L  
Annual Return Rules 《周年报表规则》 389T6sP]  
annual review of consumer prices 每年消费物价回顾 irpO(>LK  
annual roll-forward basis 逐年延展方式 5,;{<\c  
annual salary 年薪 ll73}v  
annual statement 年度报表；年度决算表 QD q2<  
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 |fq1Mn8  
annuitant 年金受益人 N!aV~\E  
annuity 年金 F5:4 B]ZF  
annuity contract 年金合约 &QLCij5:  
annuity on human life 人寿年金 hG; NJx-=R  
antecedent debt 先前的债项 NSj}
?hz  
ante-dated cheque 倒填日期支票 g,mcxXO  
anticipated expenditure 预期开支 wbVM'E/&  
anticipated net profit 预期纯利 61b,+'-  
anticipated revenue 预期收入 MiAXbo#\  
anti-inflation measure 反通货膨胀措施 eRv3qK{`  
anti-inflationary stance 反通货膨胀立场 hAKyT~[n0  
apparent deficit 表面赤字 >\[sNCkf  
apparent financial solvency 表面偿债能力 ^o65sM  
apparent partner 表面合伙人 wE;??'O'l  
application for personal assessment 个人入息课税申请书 ^pAqe8u_  
application of fund 资金应用 kR9G;IZ8s  
application to release as liquidator and to destruct the books of accounts and documents 2r<UYB  
申请免除清盘人职务及毁灭帐簿与文件 d8/lEmv[  
appointed actuary 委任精算师 ^`Vt<DMT  
appointed auditor 委任核数师；委任审计师 ~1i,R1_\Y  
appointed trustee 委任的受托人 _~fO8_vr  
appointer 委任人 +u:8#!X$RD  
apportioned pro rata 按比例分摊 'l)@MXbGL  
apportionment 分配；分摊 I Yj\t?,0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FK;\Nce&  
apportionment formula 分摊方程式 x]J{EA{+  
apportionment of estate duty 遗产税的分摊 _hK7hvM>  
appraisal 估价；评估 o~2bk<]z  
appreciable growth 可观增长 +.mIC:9  
appreciable impact 显着影响 fw'$HV76  
appreciable increase 可观增长 NhS0D=v6  
appreciation 增值；升值 L*Xn!d%  
appreciation against other currencies 相对其他货币升值 m},nKsO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v6;XxBR6  
appreciation tax 增值税 e#)}.   
appropriation 拨款；拨用；拨付 dGrOw)  
appropriation account 拨款帐目 L*11hy
yk  
Appropriation Bill 拨款法案 {>pB  
appropriation-in-aid system 补助拨款办法 O=G2bdY{,  
approved assets 核准资产 ?7YX@x  
approved basket stock 认可一篮子证券 !634 8nU:  
approved budget 核准预算 v93+<@Z  
approved charitable donation 认可慈善捐款 R1\cAP^0  
approved charitable institution 认可慈善机构 Y:ZI9JK?  
approved currency 核准货币；认可货币 X_
!Sm  
approved estimates 核准预算 z@{|Y;s  
approved estimates of expenditure 核准开支预算 ko>SnE|w#  
approved overseas insurer 核准海外保险人 2p8JqZMQb  
approved overseas trust company 核准海外信托公司 L5]*ZCDv  
approved pooled investment fund 核准汇集投资基金 6P3ezl@#;  
approved provident fund scheme 认可公积金计划 u'<Y#bsR#/  
approved provision 核准拨款 2P"@=bYT"  
approved redeemable share 核准可赎回股份 [}+0NGgR  
approved regional stock 认可地区性证券 (S=::ODU  
approved retirement scheme 认可退休金计划 #sq-V,8  
approved subordinated loan 核准附属贷款 w[n|Sauy,  
arbitrage 套戥；套汇；套利 3T|:1Nw
 
arbitrageur 套戥者；套汇者 gjk=`lU  
arbitrary amount 临时款项 VgN`' iC`I  
arrangement 措施；安排；协定 VABrw t
 
arrears 欠款 gh['T,  
arrears of pay 欠付薪酬  QSmE:Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 *B#<5<T  
articles of association 组织章程；组织细则；组织章程细则 5MO:hE5sm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BAx)R6kS;  
ascertainment of profit 确定利润 JOx75}  
"Asia Clear" “亚洲结算系统” 7Z93`A-=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^kch]?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 JwRdr8q  
Asian Development Fund [ADF] 亚洲发展基金 0@.$(Aqo(  
Asian dollar bond 亚洲美元债券 ph<Z/wlz  
Asian dollar market 亚洲美元市场 na?
jCq9C  
Asian dollar rate 亚洲美元利率 HEhdV
5B  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NGd|7S[^+c  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P>0j]?RB  
asked price 沽盘；喊价；索价；卖方报价 U^snb6\5  
assessable income 应评税入息 (uD(,3/Cw  
assessable loss 应评税亏损 ,.x5
 
assessable profit 应评税利润 "/O0j/lm  
assessable value 应评税值 <YUc?NF  
assessed profit 估定利润 =5+M]y E<  
assessed value 经评估价值 _C)u#]t  
assessment 评税；评定；估价；评税单 = K"F!}  
assessment number 评税编号；估价编号 s@'};E^]@r  
assessment of additional tax 补加税评税 gOx4qxy/m|  
assessment of performance 业绩评估；实绩评价 4&R\6!*s  
Assessor 评税主任 POtDge  
asset price bubbles 资产价格泡沫 fu?>O/Gn/  
asset-backed securities 具资产保证的证券  /e!/  
assets accretion 资产增值 UFyGp>/06  
assets and liabilities 资产与负债 wGBQ.Ve[  
assets betterment statement 资产递增表；资产改进表 G$xuHHZ'  
assets lending 实物放款；有抵押贷款  i('z~  
assets of the company passing on the death 死者去世时转移的公司资产 a+{YTR>0m  
assets pledged as security for liabilities 用作负债抵押的资产 (|I0C 'Ki  
assets portfolio 资产投资组合 ;^=eiurv  
assets price 资产价格  bXQ(6P  
assets quality 资产质素 {MO`0n; rt  
assets realization 资产变现 [f:>tRdH  
assets refinancing arrangement 资产再集资安排 v7\~OOoH]  
assets securitization 资产证券化 Ni(D[?mZ  
assets situated outside Hong Kong 在香港以外地方的资产 K}1>n2P  
assets stripping 削减资产；拆卖资产 tPDV"Md#m<  
assets value 资产值
!Z<GUblt  
assignee 承让人 'N,x=1R5  
assignment 转让；转让书；转让契 )tz8(S  
assignment of interest 权益转让 Y~,[9:SR  
assignment of letters patent and trade mark 专利证书及商标转让 XqyfeY5t  
assignment of property 物业转让；物业转让书 VCX})sp  
assignment right 转让权 0d9rJv}~  
assignor 转让人 ;TEZD70r  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 YEXJh!X  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9 /t}S6b{  
associate member 附属会员 66[yL(*+  
associated body corporate 相联法人团体 H \.EKZ  
associated company 相联公司；联属公司 0;!aO.l]K  
associated corporation 相联法团 tZk@ RX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (=)+as"u9*  
公认会计师公会〔英国〕 >M[rOu (d  
Association of Futures Exchange Brokers 香港期货经纪协会 U@BVVH?,o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <*3wnpj_  
association of underwriters 承保人组织 '355P
ce/  
assumption of control 接管 _0oZgt)  
assurance 担保；保险；转易；转易书 Ud*.[GRD~  
assurance of interest 权益的转易 >Cb% `pe  
at 19XX price 按一九ＸＸ年价格计算 $_S^Aw?  
at a discount 按赔价计算；按贴水价格计算；打折扣 4Qz  
at a premium 按溢价计算；按升水价格计算 bO9F rEz5  
at call 通知付款；按通知 %UV_ 3  
at constant market price 按固定市价计算 4:nmo@K&~  
at constant price 按固定价格计算 !#f4t]FM`B  
at cost 按成本计算 deda=%w
0  
at current market price 按当时市价计算；按现时市价计算 z=?ainnKx  
at current price 按当时价格计算；按现时价格计算 l!~8  
at factor cost 按要素成本计算；按生产要素成本计算 ^X)U^Qd  
at money-of-the-day price 按付款当日价格计算 x*}(l%[  
at or better 按指定或较佳价位〔买卖指令〕 OC7:Dp4  
at par 按面值计算；平价 VtZ  
at sight 见票即付 x|F6^d   
at the close 按收市盘 E-E+/.A  
at the opening 按开市盘 SXwgn >  
attestation 见证；见证条款 fx99@%Ii  
at-the-money option 平价期权 S]K^wj[  
attorney 受权人；受托代表人 2^[fUzL?  
attornment 新拥有人承认书 dn:g_!]p  
attributable profit 可归属利润 @ns2$(wkm@  
attributable share value 可归属股份价值 r\'3q'7p  
Auckland Stock Exchange 奥克兰证券交易所 7EI(7:gOn  
auction 拍卖 QI0ARdS  
auctioneer 拍卖商 z]gxkol\  
audit 审计；核数 E4T?8TO$o%  
Audit Commission 审计署 L((z;y>q|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ["Z]K'?P  
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〕 ~ W52Mbf  
audit review 帐目审查 `w[0q?}"`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FGy7KVR  
audited account 审计帐目；经审计的帐目 AWh{dM  
audited annual account 经审计的周年帐目 m&Ms[X  
audited balance sheet 经审计的资产负债表 xZGR<+t  
auditor 核数师；核数主任；审计师 6X7r=w  
auditor's certificate 核数师证明书；审计师证明书 }{bO~L7
 
auditor's report 核数师报告；审计师报告 PcM:0(,G  
Aussie bond 澳元债券 >^+Q`"SN  
austerity budget 紧缩预算 >|.jG_s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 44kY[jhf  
Australia All Ordinaries Index 澳洲所有普通股票指数 feQ_dA q  
Australian Dollar [AUD] 澳元 o!sxfJKl  
Australian Options Market 澳大利亚期权市场 rYJt;/RtR}  
Australian Securities Commission 澳洲证券事务监察委员会 jcXb@FE6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L7X._XBO[  
Australian Stock Exchange 澳大利亚证券交易所 q>]v~  
Austrian Schilling [ATS] 奥地利先令 ` *$^rQS  
authentication 认证；鉴证 y?_tSnDK  
authority to purchase 委托购买证；委购书 9oKRu6]D-  
authorization 认可；核准；授权；授权书 *>$'aQ  
authorization by direction 指示授权 sFC1PdSk4T  
authorization by instruction 指令授权 A>R ^iu  
authorization by warrant 令状授权 43,- t_jV  
authorization of unit trust 单位信托的认可 K*7*`6iU  
authorized agent 指定代理人 
5\:#-IYJ  
authorized capital 法定资本 ,(OA5%A9zK  
authorized clerk 出市员 e%wbUr]c2  
authorized dealer 认可交易商 azj<aaH  
authorized financial institution 认可财务机构 Y49kq}  
authorized fund 认可基金 Vn=J$Uv0  
authorized fund house 获授权的基金公司；认可基金公司 qW;nWfkYC
 
authorized institution 认可机构 XLEA|#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wUh'1D<(r  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j(va#f#  
authorized insurer 获授权保险人；获认可承保人 |n01T_Z)P  
authorized investment 特准投资项目 je_77G(F  
authorized person 获授权人 nUd(@@%m  
authorized representative 获授权代表 l*B;/ >nR  
authorized share capital 法定股本 'G@Npp)&^  
automated quotation system 自动报价系统 goRoi\z $  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] r/:9j(yxr  
自动交易系统〔香港期货交易所有限公司〕 :d)@|SR1  
automatic adjustment mechanism 自动调整机制 %+o]1R  
automatic adjustment system 自动调整系统 ~qFi0<-M  
Automatic Clearing House 自动票据交换所 pC_2_,6$  
automatic exchange rates accumulation system 自动化汇率累集系统 $Snwx  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 GrVvOJr  
automatic teller machine [ATM] 自动柜员机 H# 2'\0u  
autopay 自动转帐 6CY_8/:zL  
available assets 可用资产 z#D@mn5\a  
available fiscal reserve 现存财政储备 J@!Sf7k42  
available profit 可用利润 h8pc<t\6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hCW8(Zt  
average 平均；平均数；海损 @ mtv2P`  
average basic salary 平均基本薪金 B quyPG"  
average consumer expenditure 平均消费开支；一般消费开支 B:^5W{  
average cost 平均成本 {BJ[h  
average cost of land production 增辟土地平均成本 P/M*XUG.  
average daily turnover 平均每日成交额 Bi?.G7>  
average daily wage rate 平均每日工资率 _4[kg)#+  
average expenditure pattern 平均开支模式 bL swq  
average growth rate 平均增长率 @HIC i]  
average net fixed assets 固定资产平均净值 N@tzYD|hA  
average of relatives 相对价格平均数 /vsQ <t;~  
average price 平均价格 J*a`qU   
average propensity to consume 平均消费倾向；一般消费倾向 `=q)-y_C  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +SUQRDF@i  
average rate 平均率 z4UeUVfZ}  
average revenue 平均收入；平均收益 Pg*ZQE[ME8  
average stock 平均库存；平均存货 AD*+?%hj  
average yearly rent 平均年租 ~|l>bf  
avoidance of double taxation 避免双重课税 lYQcQ*-  
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 }KS[(Q  
DC[-<:B  
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