一些有用的会计术语(也不知道发的地方对不对)A

A: "r-l8r,  
A share Ａ股；甲类股份 gGKKs&n7  
abatement of tax 减税；减扣免税额 :z~!p~  
ABN AMRO Bank N.V. 荷兰银行 w4:
<fnOM  
above-the-line expenditure 线上项目支出；经常预算支出 \X@IkL$r  
above-the-line receipt 线上项目收入；经常预算收入 X
U#,Bu{  
ABSA Asia Limited 南非联合亚洲有限公司 /Antb6E  
absolute change 绝对数值变更 .k]#XoE  
absolute expenditure 实际开支 &LU'.jY  
absolute guideline figure 绝对准则数字 jpO38H0)  
absolute interest 绝对权益 XZ:1!;  
absolute order of discharge 绝对破产解除令 YMAQ+A!  
absolute profit margin 绝对利润幅度 ^"tqdeCb=  
absolute value 实值；绝对值 I>((o`  
absolutely vested interest 绝对既得权益 g[!Cj,  
absorbed cost 已吸收成本；已分摊成本 C.E[6$oVc  
absorption 吸收；分摊；合并 oO:LG%q  
absorption rate 吸收率；摊配率；分摊率 yH(V&Tv  
ACB Finance Limited 亚洲商业财务有限公司 [~?M
/QI9  
acceptable form of reciprocity 合理的互惠条件 9U10d&M(  
acceptable rate 适当利率；适当汇率 YY!!<2_  
acceptance agreement 承兑协议 9N}W(>  
acceptance for honour 参加承兑 =QiT)9q)  
acceptor 承兑人；接受人；受票人 l @A"U)A(  
acceptor for honour 参加承兑人 nO@+s F  
accident insurance 意外保险 z^~U]S3  
Accident Insurance Association of Hong Kong 香港意外保险公会 ALR:MAXwC  
accident insurance scheme 意外保险计划 3LrsWAz'  
accident year basis 意外年度基准 j_pw^I$C  
accommodation 通融；贷款 &HxT41pku  
accommodation bill 通融票据；空头票据 R`C.ha  
accommodation party 汇票代发人 |+/$ g.  
account balance 帐户余额；帐户结余 )_O.{$ to  
account book 帐簿 Y\u_+CG*  
account collected in advance 预收款项 /.-m}0h|W-  
account current book 往来帐簿 @}G|R\2P  
account of after-acquired property 事后取得的财产报告 6 ">oo-
 
account of defaulter 拖欠帐目 fMB4xbpD  
account payable 应付帐款 6bJ"$o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 kh&_#,  
account receivable 应收帐款 e3rfXhp  
account receivable report 应收帐款报表 R1 qMg
+  
account statement 结单；帐单；会计财务报表 AJWLEc4XK  
account title 帐户名称；会计科目 nCB[4  
accountant's report 会计师报告 36i_D6  
Accountant's Report Rules 会计师报告规则 ]n1D1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y<uE-4
 
Accounting Arrangements 《会计安排》 x9\J1\  
accounting basis 会计基础 J=L`]XE  
accounting by Official Receiver 破产管理署署长呈交的帐目 GG>Y/;^  
Accounting Circular 《会计通告》 A[RN-R,  
accounting class 会计类别 J/gQQ.s  
accounting date 记帐日期；会计结算日期 1Q_ ``.M  
accounting for money 款项核算 7NUenCdc  
Accounting Officer 会计主任 WFpl1O73  
accounting period 会计报告期；会计期 dAwS<5!  
accounting policy 会计政策；会计方针 n%U9iwJ.  
accounting practice 会计惯例 ;.r2$/E  
accounting principle 会计准则 *p"O*zj  
accounting record 会计记录 _6J<YQK  
accounting report 会计报告 9H8=eJd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DoTs9w|5  
Accounting Society of China 中国会计学会 <mn-=#)  
accounting statement 会计报表 &X7ttB"#h  
accounting system 会计制度；会计系统 ,{TQ ~LP  
accounting transaction 会计事项；帐务交易 t*rp3BIG  
accounting treatment 会计处理 EUXV/QV{  
accounting year 会计年度 iGyVG41U  
accretion 增值；添加 ec`>KuY  
accrual 应计项目；应累算数目 8ipW3~-4  
accrual basis 应计制；权责发生制 z,os MS  
accrual basis accounting 应计制会计；权责发生制会计 9`,,%vdj  
accrue 应累算；应计 2:n|x5\H  
accrued benefit 应累算利益 ,FS?"Ni  
accrued charges 应计费用 T*p|'Q`  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;_wMWl0F  
accrued expenses 应累算费用 ],$6&Cm  
accrued interest payable 应付利息；应计未付利息 =QTmK/(|B  
accrued interest receivable 应收利息；应计未收利息 {z-NlH  
accrued right 累算权益 }7&\eV{qU  
accruing profit 应累算的利润 4Z],+?.[  
accumulated fiscal reserve 累积财政储备 f!^)!
~  
accumulated profit 累积利润；滚存溢利 MXh^dOWR  
accumulated reserve 累积储备 =>.DD<g"  
accumulation of surplus income 累积收益盈余 SUSc  
acquired assets 既得资产 0ZFB4GL  
acquisition 收购；购置；取得 ^U" q|[qy  
acquisition cost 购置成本 vFR 1UP
F  
acquisition expenses 购置费用 #[C< J#;  
acquisition of 100% interest 收购全部股权 =sL(^UISl  
acquisition of control 取得控制权 9c:5t'Qt5.  
acquisition of fixed assets 购置固定资产 I S.F
 
acquisition of shell “买壳” 4'_L W?DS  
acquisition price 收购价 wiKCr/  
act of God 天灾 .M}06,-  
acting partner 执事合伙人 ]zX\8eHp!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D@2Ya/c  
active partner 积极参与的合伙人 ^CO#QnB @  
active trading 交投活跃 kaV%0Of]  
actual circulation 实际流通 mMga"I9  
actual cost 实际成本 MyK^i2eD  
actual expenditure 实际开支；实际支出 -Zttj/K  
actual income 实际入息；实际收入；实际收益 %{=4Fa(Jux  
actual market 现货市场 b,zR5R^D;  
actual price 现货价；实际价格 ;;D% l^m+  
actual profit 实际利润 6_pDe  
actual quotation 实盘；实际价位；实际报价 +|)zwe  
actual year basis 按实际年度计算 Z<w,UvJa  
actuals 实货 >_n:_  
actuarial investigation 精算调查 K@y-)I2]  
actuarial principle 精算原则 J,MT^B  
actuarial report 精算师报告 gjO *h3`  
Actuarial Society of Hong Kong 香港精算学会 Hu[8HzJo  
actuarial valuation 精算师估值 r .{rNR  
actuary 精算师 NEZH<#  
ad referendum agreement 暂定协议；有待覆核的协定 I4A;  
ad valorem duty 从价税；按值征税 !2/l9SUi  
ad valorem duty system 从价税制 1w(<0Be  
ad valorem fee 从价费 =lYvj  
ad valorem tariff 从价关税 UU*0d
SWr  
additional allowance 额外免税额 A!n~8zcmp}  
additional amount for unexpired risk 未过期风险的额外款额 X9p+a,  
additional assessable profit 补加应评税利润 LqM
e'z  
additional assessment 补加评税 "[FCQ  
additional commitment 额外承担 5ENov!$H  
additional commitment vote 额外承担拨款 4+BrTGp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B'NS&7+].  
additional dependent parent allowance 供养父母额外免税额 9)1P+c--  
additional provision 额外拨款 Bb$S^F(Xq  
additional stamp duty 附加印花税 Y}85J:q]  
additional tax 补加税罚款；补加税款 W^-hMT]uD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hQ\#Fhu7  
adjudged bankrupt 被裁定破产 -Mit$mFn  
adjudicated bankrupt 裁定破产人 39'X$!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7)g;Wd+H  
adjudication of bankruptcy 裁定破产；宣告破产 Iwnj'R7:  
adjudication of insolvency 裁定无力偿还债务
wOD/Z8  
adjusted actual 经调整的实数；调整后的实数 X%RQB$  
adjusted current assets 经调整的流动资产；调整后的流动资产 PEMxoe<+  
adjusted figure 经调整的数字；调整后的数额 g-4gI\  
adjusted liabilities 经调整的负债；调整后的负债 4;B=Qoxe  
adjusted loss 经调整的亏损；调整后的亏损 /5Gnb.zN)  
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 1uKD&k%q  
adjusted profit 经调整的利润；调整后的利润 =?y^O0v  
adjusted surplus 经调整的盈余额；调整后的盈余额 NdaVT5RB  
adjusted value 经调整的价值；调整后的价值 Ubn
 
adjustment 调整；修订；理算〔保险〕 @G^j8Nl+J}  
adjustment centre 调剂中心 k
fH9Y%bOy  
adjustment lag 调整过程的时间差距；调整时差 !NlB%
cF  
adjustment mechanism 调整机制 ]W89.><%14  
adjustment of loss 亏损调整 O~7p^i}  
adjustment process 调整过程；调整程序 11nO<WH  
adjustment range 调整幅度 @ J?-a m>  
administered exchange rate 受管制汇率 \JF57t}Zk  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i4 y(H  
administration expenses 行政费用 NB~*sP-l&  
administration fee 手续费；行政费 p{('KE)  
administration in bankruptcy 破产管理 Br_3qJNVP  
administration order 遗产管理令 U"jUMOMZ;  
administrator 管理人；遗产管理人 <m|FccvQ  
administrator of the estate 遗产管理人 Vs2v j  
admission of debt 债项承认书 krnvFZRTQ  
admission of proof 接纳债权证明 N^nDWK  
advance 放贷款项；垫付款项；预支款项；预付款项 d!a2[2Us  
advance account 暂支帐目；预付款帐户 BxW||O|_N"  
advance compensation 预付补偿金 =|DkD- O  
advance from shareholder 股东垫款 $i5G7b  
advance pending reimbursement 预支以待日后付还 s.k`];wo  
advanced economy 先进经济体系 _rWTw+ L  
advancement 预付；预付财产 (7 ]\p  
advances warrant 垫款令 {Tjtj@-  
advancing 贷出 *X"F:7  
adverse balance 逆差 2n"*)3Qj  
adverse exchange 逆汇 X.r!q1_c  
advertisement addressed to shareholders 在报章刊登的致股东通告 +'{:zN5m  
advice for collection 托收通知书 3RY|l?n>  
advice of drawing 提款通知书；汇票通知书 J:M<9
W  
advice of payment 付款通知 FQv0
2V+&<  
Advisory Committee [Securities and Futures Commission] C5W-B8>  
谘询委员会〔证券及期货事务监察委员会〕 OV0cr  
Advisory Committee on Diversification 经济多元化谘询委员会 ?Mgt5by
 
affidavit 誓章；遗产申报誓章 ^@l5u=  
affidavit of no receipt 述明无收款的誓章 E!O(:/*  
affiliate 联号；联营公司；附属公司 kiBOyC!r6  
affiliated company 附属公司；联号；联营公司 r' 97\|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j$JV(fz  
affordability 负担能力 G5X|JTzpu<  
African Development Bank [AfDB] 非洲开发银行 g/J^K*3]  
after-acquired property 事后取得的财产 <3J=;.\6  
after-hours dealing 市后交易 d-_93
 
after-tax profit 税后盈利；税后利润；税后溢利 kG~ivB}x  
agency agreement 代理协议 "X!_37kQ  
agency expenses 代理机构的开支 -&HoR!af  
agency fee 代理费 "1pZzad  
Agency Law 《代理法》 b W`)CWd  
agent 代理人；承销人 `s|\"@2  
agent of company 公司代理人 k-t,y|N  
agent's fee 代理人费；经纪费  t}*
 qs  
aggregate 总计；总数；总体数字 QvyUd%e'5A  
aggregate amount 总款额；总额 6.(]}?g1f  
aggregate assets and liabilities 总体资产与负债 a'L7y%  
aggregate at constant price 按固定价格计算的总体数字 dnhpWVhn  
aggregate demand 总需求 f{oxF?|89  
aggregate gross position 总持仓量 j+ T\c2d  
aggregate limit 总限额 bx'B;rZr  
aggregate of salaries tax 合计薪俸税 LXOF
{FG  
aggregate performance 总体表现；总体业绩 +eVpMD( l  
aggregate supply 总体供应 `cy"-CJS  
aggregate surplus 总盈余 @b(gjOE  
aggregate total 整体总额 YC+ZVp"v  
aggregate value 总值；合计价值 //@sktHsw(  
aggregated basis 合计基准 (kD?},Z  
aggregated net chargeable income 合计应课税入息实额  _j
?=&tc  
aggregation 合并计算；合计；总和 tL 9e~>,`  
aggregation of incomes of husband and wife 夫妇入息合并计算 55)ep  
aggregation of property 财产的总和 xDAA`G  
agio 差价；贴水 CH|g   
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》 N'q/7jOy  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u6CMRZ$  
《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》 22H=!.DJ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S7\jR%pb  
《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》 M4$4D?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Kk"B501  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 TQyFF/K  
agreement for a settlement 授产协议 +k"8e?/e.  
agreement for assignment 转让协议 {Rh+]=7  
agreement for sale 售卖协议；买卖协议 [~rk`  
agreement for sale and purchase 买卖协议 (Nve5  
agreement for the payment of interest 支付利息协议 E].a|4sh  
agreement for the repayment of money 还款协议 IcNIuv  
agreement of reinsurance 再保险协议 l.LFlwt  
Agricultural Bank of China 中国农业银行 !&:.Uh  
air passenger departure tax 飞机乘客离境税 A'P}mrY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R,k[
Kh  
airport tax 机场税 ~S<F  
alcohol duty 酒精税 %PNm7s4x2  
alienation 让与；让渡；转让 {:q9:  
alimony 生活费；赡养费 $DMu~wwfG  
All Ordinaries Index [AOI] 所有普通股指数 _jI)!
rfb  
all risks 全险；综合险 EEnTq  
All Sales Record for Stock Market 《股票市场成交报告》 (]# JpQ  
Allied Capital Resources Limited 新联财务有限公司 x[,wJzp\6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )a2m<"  
allocation letter 拨款信件 _}%#Yz  
allocation of fund 分配款项；预留款项 */@bNT9BgO  
allocation of profit 利润分配；溢利分配 XVK[p=cIL  
allocation warrant 拨款令 c`[uQXv  
allotment 分配；配股 (/UMi,Ho  
allotment notice 股份配售通知；配股通知 [8(9.6f  
allotment of shares 股份分配 Kps GQM  
allowable 可获宽免；免税的 w6%CBE2  
allowable business loss 可扣除的营业亏损 FWx*&y~$  
allowable expenses 可扣税的支出 MjeI?k}LJ  
allowance 免税额；津贴；备抵；准备金 #esu@kMU`  
allowance for debts 债项的免税额 rzY@H
}u  
allowance for depreciation by wear and tear 耗损折旧免税额 jMN@x]6w  
allowance for funeral expenses 殡殓费的免税额 ^bg
m0,M
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ROiX=i  
allowance for repairs and outgoings 修葺及支出方面的免税额 0}3'h#33=  
allowance to debtor 给债务人的津贴 hdWp  
alteration of capital 资本更改 g 0_r  
alternate trustee 候补受托人 \<
+47+  
amalgamation 合并 [(ib9_`A'1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Hw-oh?=  
ambit of charges 征税范围；收费范围 < $/Yw   
amended valuation 经修订的估值 G"R>aw  
American Commodities Exchange 美国商品交易所 4OgGZ  
American Express Bank Limited 美国运通银行 in|7ucSlg  
American Stock Exchange 美国证券交易所 At_Y$N:
 
amortization 摊销 s)ajy^6'M  
amount due from banks 存放银行同业的款项 1$!K2=%OXj  
amount due from banks abroad 存放海外银行同业的款项 @9Pn(fd]  
amount due from holding companies 控股公司欠款 aLo>Yi  
amount due from local banks 存放本港银行同业的款项 YedipYG9;  
amount due to banks 银行同业的存款 q|_ 5@Ly  
amount due to banks abroad 海外银行同业的存款 !ES#::;z?  
amount due to holding companies 控股公司存款 ~.=!5Ry  
amount due to local banks 本港银行同业的存款 z.F+$6  
amount due to outport banks 外埠银行同业的存款 r}M4()9L  
amount for note issue 发行纸币的款额 9'r3L)[  
amount of bond 担保契据的款额 ;DWp>jgy  
amount of consideration 代价款额 ,oVBgCf  
amount of contribution 供款数额 ?;QKe0I^  
amount of indebtedness 负债款额 =1B&d[3;  
amount of principal of the loan 贷款本金额 E MbI\=>yS  
amount of rates chargeable 应征差饷数额 ~2qG"1[\  
amount of share capital 股本额 /hy!8c7  
amount of sums assured 承保款额 dD2e"OIX  
amount of variation 变动幅度 dK`O,[}  
amount of vote 拨款数额 ?26[%%  
amount payable 应付款额 l.'E\3Bo  
amount receivable 应收款额 #NxvLW/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hA19:H=7R0  
analysis 分析 m!>'}z  
ancillary risk 附属风险 bWzc=03  
annual account 周年帐目；周年帐目报表；年度决算；年结
-m-WUox4"  
annual accounting date 年结日期 t|XC4:/>T  
annual allowance 每年免税额；年积金；年度津贴；年津 by3kfY]4s  
annual balance 年度余额 x \{jWR%  
annual disposable income 每年可动用收入 PH=8'GN  
annual estimates 周年预算 #j5^/*XW  
annual fee 年费 5?Ao9Q]@  
annual general meeting 周年大会 \) ONy9  
annual growth rate 年增率；每年增长率 ?UZyu4O%  
annual long-term supplement 长期个案每年补助金 GM92yi!8  
annual pensionable emolument 可供计算退休金的年薪 +:8YMM#9V  
annual report 年报 3W WxpTU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1j-i nj`  
annual return 周年报表；周年申报表；每年报税表格 WYUU-  
Annual Return Rules 《周年报表规则》 s8O+&^(U  
annual review of consumer prices 每年消费物价回顾 x1ex}_\  
annual roll-forward basis 逐年延展方式 ,;& PKY  
annual salary 年薪 90I3_[Ii  
annual statement 年度报表；年度决算表 p;01a  
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 t`D@bzLC%  
annuitant 年金受益人 7!r`DZ"yF  
annuity 年金 'vClZGQ1  
annuity contract 年金合约 mTbPzZ4  
annuity on human life 人寿年金 ?5M2DLh~  
antecedent debt 先前的债项 \Vq;j 1  
ante-dated cheque 倒填日期支票 FNO lR>0e  
anticipated expenditure 预期开支 7q1l9:VYE  
anticipated net profit 预期纯利 L{Zy7O]"d  
anticipated revenue 预期收入 M:M<bz Vu  
anti-inflation measure 反通货膨胀措施 CK#PxT?"  
anti-inflationary stance 反通货膨胀立场 A
Yerz  
apparent deficit 表面赤字 &^>r<~]  
apparent financial solvency 表面偿债能力 QrA+W\=_`y  
apparent partner 表面合伙人 6u8fF|s  
application for personal assessment 个人入息课税申请书 a OHAG  
application of fund 资金应用 Darkj>$\  
application to release as liquidator and to destruct the books of accounts and documents  8eLL  
申请免除清盘人职务及毁灭帐簿与文件 p0@mumh
 
appointed actuary 委任精算师 <6
$%Y2  
appointed auditor 委任核数师；委任审计师 ]<_+uciP5[  
appointed trustee 委任的受托人 #
bH[UId[  
appointer 委任人 a}{! %5  
apportioned pro rata 按比例分摊 GDntGTE~sk  
apportionment 分配；分摊 Fje%hcV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7 4UE-H)  
apportionment formula 分摊方程式 XcneH jpR  
apportionment of estate duty 遗产税的分摊 $*ZHk0 7x  
appraisal 估价；评估 PUArKBYM-  
appreciable growth 可观增长 1(a\$Di  
appreciable impact 显着影响 {S~$\4vC!  
appreciable increase 可观增长 ddxv.kIj.  
appreciation 增值；升值 >iV(8EgBS  
appreciation against other currencies 相对其他货币升值 EeJ]> 1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m#p^'}]!;  
appreciation tax 增值税 =jh:0Q<43+  
appropriation 拨款；拨用；拨付 jz0\F,s  
appropriation account 拨款帐目 e2F7G>q:5  
Appropriation Bill 拨款法案 !ZdUW]  
appropriation-in-aid system 补助拨款办法 p:))ne:7  
approved assets 核准资产 |+''d  
approved basket stock 认可一篮子证券 06 1=pV$CJ  
approved budget 核准预算 !9NAm?Fw  
approved charitable donation 认可慈善捐款 F*H}5yBp_:  
approved charitable institution 认可慈善机构 R~([  
approved currency 核准货币；认可货币 $4]PN2d&  
approved estimates 核准预算 gd*?kXpt   
approved estimates of expenditure 核准开支预算 WdnP[x9  
approved overseas insurer 核准海外保险人 +UtK2<^:o  
approved overseas trust company 核准海外信托公司 egvWPht'_  
approved pooled investment fund 核准汇集投资基金 9IV WbJ  
approved provident fund scheme 认可公积金计划 }+1oD{  
approved provision 核准拨款 x.Y,]wis  
approved redeemable share 核准可赎回股份 Qa+gtGtJ  
approved regional stock 认可地区性证券 UQ?8dw:E~  
approved retirement scheme 认可退休金计划 T~E83Jw  
approved subordinated loan 核准附属贷款 `}l%Am  
arbitrage 套戥；套汇；套利 ualtIHXK)  
arbitrageur 套戥者；套汇者 cCs:z
 
arbitrary amount 临时款项 WBI
S  
arrangement 措施；安排；协定 4vphLAm  
arrears 欠款 4{pa`o3  
arrears of pay 欠付薪酬 NM]/OKs'H  
arrears of revenue 逾期未收税款；逾期未收的帐项 lB-7.  
articles of association 组织章程；组织细则；组织章程细则 n66_#X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AJmzg  
ascertainment of profit 确定利润 5[k35c{  
"Asia Clear" “亚洲结算系统” \;<Y/sg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DSp@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >%,tyJ~  
Asian Development Fund [ADF] 亚洲发展基金 W#Z]mt B  
Asian dollar bond 亚洲美元债券 tK*f8X+q  
Asian dollar market 亚洲美元市场 ^=j$~*(LmX  
Asian dollar rate 亚洲美元利率 lVHJ}(<'p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 WP9=@X Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2_C.-;!  
asked price 沽盘；喊价；索价；卖方报价 7_,X9^z  
assessable income 应评税入息 crQuoOl7  
assessable loss 应评税亏损 eNX-2S  
assessable profit 应评税利润 hv6>3gbr  
assessable value 应评税值 =v-D}eJQ=  
assessed profit 估定利润 YQOGxSi  
assessed value 经评估价值 h?sh#j6  
assessment 评税；评定；估价；评税单 c-F&4V  
assessment number 评税编号；估价编号 >8so'7(  
assessment of additional tax 补加税评税 YuZnuI@m9  
assessment of performance 业绩评估；实绩评价 ]M/w];:  
Assessor 评税主任 :%gBcL9T  
asset price bubbles 资产价格泡沫 (0r6_8e6xv  
asset-backed securities 具资产保证的证券 9viC3bj.o  
assets accretion 资产增值 4kiu
*T  
assets and liabilities 资产与负债 >8Y >B)  
assets betterment statement 资产递增表；资产改进表 B4C`3@a  
assets lending 实物放款；有抵押贷款 =z+zg^wsT  
assets of the company passing on the death 死者去世时转移的公司资产 X%sc:V  
assets pledged as security for liabilities 用作负债抵押的资产 4Bz~_   
assets portfolio 资产投资组合 Y]PZ| G)  
assets price 资产价格 d{&z^  
assets quality 资产质素 4-MA!&  
assets realization 资产变现 +?8nY.~,'  
assets refinancing arrangement 资产再集资安排 o,L!F`W  
assets securitization 资产证券化 WW
.=>]7;  
assets situated outside Hong Kong 在香港以外地方的资产 2rk_ ssvs  
assets stripping 削减资产；拆卖资产 z3,z&Ra  
assets value 资产值 %PpB$  
assignee 承让人 %/7`G-a.B  
assignment 转让；转让书；转让契 qluyJp
t  
assignment of interest 权益转让 @({65gJ*  
assignment of letters patent and trade mark 专利证书及商标转让 1<*-,f  
assignment of property 物业转让；物业转让书 fXN;N&I  
assignment right 转让权 Xs`/q}R  
assignor 转让人 dFlx6H+R!0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 eL.S="  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &AzA0r&,  
associate member 附属会员 t0Uax-E(  
associated body corporate 相联法人团体 Q["}U7j  
associated company 相联公司；联属公司 pVr,WTr6E  
associated corporation 相联法团 fqi584  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :Vg,[\I{  
公认会计师公会〔英国〕 +J2=\YO  
Association of Futures Exchange Brokers 香港期货经纪协会 .3[YOM7h  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |b@-1  
association of underwriters 承保人组织 KM6r}CDHs  
assumption of control 接管 e>[QF+e)y  
assurance 担保；保险；转易；转易书 ev>: 3_ s  
assurance of interest 权益的转易 +Fk.B@KT,  
at 19XX price 按一九ＸＸ年价格计算 P)3e^~+A  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?w.Yx$Z"  
at a premium 按溢价计算；按升水价格计算 : v]< h  
at call 通知付款；按通知 6
i%)'dl  
at constant market price 按固定市价计算 _$\T;m>'A  
at constant price 按固定价格计算 Ky+TgR  
at cost 按成本计算 D_@^XS  
at current market price 按当时市价计算；按现时市价计算 b|EZ;,i  
at current price 按当时价格计算；按现时价格计算 JSM{|HJxh  
at factor cost 按要素成本计算；按生产要素成本计算 ^vzNs>eJ  
at money-of-the-day price 按付款当日价格计算 W!{uEH{%l  
at or better 按指定或较佳价位〔买卖指令〕 qhogcAvE  
at par 按面值计算；平价 VGSe<6Hh  
at sight 见票即付 G2mv6xK'  
at the close 按收市盘 D,2,4h!ka  
at the opening 按开市盘 "|hmiMdGB  
attestation 见证；见证条款 2`; 0y M  
at-the-money option 平价期权 Y!KGJ^.mF  
attorney 受权人；受托代表人 b[$>HB_Na  
attornment 新拥有人承认书 E0YXgQa  
attributable profit 可归属利润 l)?c3  
attributable share value 可归属股份价值 {w2<;YXj!  
Auckland Stock Exchange 奥克兰证券交易所 F](kU#3"S  
auction 拍卖 DpA)Z??  
auctioneer 拍卖商 yY!jkRq%w  
audit 审计；核数 6d_l[N  
Audit Commission 审计署 {W0@lMrD  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J &c}z4  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ]_-<[0  
audit review 帐目审查 B!,})F$x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T^"d%au  
audited account 审计帐目；经审计的帐目 b747eR 7E  
audited annual account 经审计的周年帐目 lGxG$0`;;  
audited balance sheet 经审计的资产负债表 >LjvMj ]  
auditor 核数师；核数主任；审计师 CEwG#fZ  
auditor's certificate 核数师证明书；审计师证明书 zU(U^
 
auditor's report 核数师报告；审计师报告 Ls9G:>'rR  
Aussie bond 澳元债券 sYvO"|  
austerity budget 紧缩预算 mFT[[Z#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IuPwFf)  
Australia All Ordinaries Index 澳洲所有普通股票指数 ztf(.~  
Australian Dollar [AUD] 澳元 es.`:^
A  
Australian Options Market 澳大利亚期权市场 2lQ'rnqS)  
Australian Securities Commission 澳洲证券事务监察委员会 rK];2[U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +_+}^Nf]Y3  
Australian Stock Exchange 澳大利亚证券交易所 R!:1{1  
Austrian Schilling [ATS] 奥地利先令 k+&|*!j  
authentication 认证；鉴证 %hY+%^k.  
authority to purchase 委托购买证；委购书 }lhJt|
qc  
authorization 认可；核准；授权；授权书 8G9V8hS1#B  
authorization by direction 指示授权 BH=vI<D  
authorization by instruction 指令授权 Nj?,'?'O}  
authorization by warrant 令状授权 <#:"v
nm$j  
authorization of unit trust 单位信托的认可 ^58'*13ZL  
authorized agent 指定代理人 )5hS;u&b  
authorized capital 法定资本 @}#$<6|  
authorized clerk 出市员 t0/fF'GZD  
authorized dealer 认可交易商 d"$ \fL  
authorized financial institution 认可财务机构 R:11w#m7w  
authorized fund 认可基金 HdVGkv/  
authorized fund house 获授权的基金公司；认可基金公司 6zyozJA  
authorized institution 认可机构 I9_tD@s"(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 dw'%1g.113  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >hHn{3y  
authorized insurer 获授权保险人；获认可承保人 2OEOb,`  
authorized investment 特准投资项目 #qHo+M$"  
authorized person 获授权人 *Bc=gl$  
authorized representative 获授权代表 (G:$/fK  
authorized share capital 法定股本 o <sX6a9e  
automated quotation system 自动报价系统 /z6NJ2jb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]e R1 +Nl  
自动交易系统〔香港期货交易所有限公司〕 |FH/Q-7[  
automatic adjustment mechanism 自动调整机制 an.)2*u  
automatic adjustment system 自动调整系统 je.mX/Lpj  
Automatic Clearing House 自动票据交换所 y2&G0y  
automatic exchange rates accumulation system 自动化汇率累集系统 Q9{%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z|E( !"zE9  
automatic teller machine [ATM] 自动柜员机 Ip|7JL0Z  
autopay 自动转帐 }*;Hhbox  
available assets 可用资产 b bX2D/  
available fiscal reserve 现存财政储备 B2VUH..am  
available profit 可用利润 #AE'arT<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9MVW~V  
average 平均；平均数；海损 X#IVjc:&L  
average basic salary 平均基本薪金 +\SbrB P  
average consumer expenditure 平均消费开支；一般消费开支 "h\{PoG  
average cost 平均成本 % `\8z  
average cost of land production 增辟土地平均成本 J7$5<  
average daily turnover 平均每日成交额 RytQNwv3  
average daily wage rate 平均每日工资率 qd"*Td  
average expenditure pattern 平均开支模式 P5kkaLzG  
average growth rate 平均增长率 db4Ol=  
average net fixed assets 固定资产平均净值 LKtr>u  
average of relatives 相对价格平均数 pz~AsF  
average price 平均价格 )N<>L/R  
average propensity to consume 平均消费倾向；一般消费倾向 g;Bq#/w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #NwlKZ-  
average rate 平均率 Sw>AgES  
average revenue 平均收入；平均收益 zAS&L%^tV  
average stock 平均库存；平均存货 Gb\}e}TB[  
average yearly rent 平均年租 p<t
j6O  
avoidance of double taxation 避免双重课税 }fUV*U:
3  
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 UPA))Iv>  
9["yL{IPe  
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