一些有用的会计术语(也不知道发的地方对不对)A

A: )gG_K$08?  
A share Ａ股；甲类股份 8Ib5  
abatement of tax 减税；减扣免税额 Sr-!-eC  
ABN AMRO Bank N.V. 荷兰银行 T9A
FL;1  
above-the-line expenditure 线上项目支出；经常预算支出 8ZNwo  
above-the-line receipt 线上项目收入；经常预算收入 X1="1{8H  
ABSA Asia Limited 南非联合亚洲有限公司 KS;Wr6]@(O  
absolute change 绝对数值变更 +2m\Sv V  
absolute expenditure 实际开支 Cdc=1,U(  
absolute guideline figure 绝对准则数字 w"!zLB&9[  
absolute interest 绝对权益 R}$A>)%dx  
absolute order of discharge 绝对破产解除令 ~g&Gi)je  
absolute profit margin 绝对利润幅度 A[Vhy;xz  
absolute value 实值；绝对值 30QQnMH3  
absolutely vested interest 绝对既得权益 xKXD`-|W  
absorbed cost 已吸收成本；已分摊成本 t.]e8=dE  
absorption 吸收；分摊；合并 TYedem<$  
absorption rate 吸收率；摊配率；分摊率 {+ WI>3  
ACB Finance Limited 亚洲商业财务有限公司 51puR8AG>  
acceptable form of reciprocity 合理的互惠条件 $kh6-y@  
acceptable rate 适当利率；适当汇率 )z7+%nTO  
acceptance agreement 承兑协议  KRh?{  
acceptance for honour 参加承兑 rlkg.e6  
acceptor 承兑人；接受人；受票人 H?j}!JzAC  
acceptor for honour 参加承兑人 -l$-\(,M`#  
accident insurance 意外保险 ;CA7
\&L>  
Accident Insurance Association of Hong Kong 香港意外保险公会 nn/_>%Y  
accident insurance scheme 意外保险计划 <a=k"'0  
accident year basis 意外年度基准 74a>}+"
 
accommodation 通融；贷款 \)
BDl  
accommodation bill 通融票据；空头票据 /pz(s+4=  
accommodation party 汇票代发人 #po}Y  
account balance 帐户余额；帐户结余 0GnbE2&  
account book 帐簿 BoXGoFn  
account collected in advance 预收款项
$1myf Z  
account current book 往来帐簿 ^qPS&G  
account of after-acquired property 事后取得的财产报告 Ok_)C+o  
account of defaulter 拖欠帐目 rY(^6[!  
account payable 应付帐款 \E,Fe:/g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #}zL?s^G  
account receivable 应收帐款 {pEbi)CF,}  
account receivable report 应收帐款报表 K[i|OZWu  
account statement 结单；帐单；会计财务报表 nNcmL/
(  
account title 帐户名称；会计科目 u/4|Akui  
accountant's report 会计师报告 zbP#y~[  
Accountant's Report Rules 会计师报告规则 ~[ x}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !S[7IBk%  
Accounting Arrangements 《会计安排》 g/x\#W  
accounting basis 会计基础 G 4C 7  
accounting by Official Receiver 破产管理署署长呈交的帐目 EXT_x q  
Accounting Circular 《会计通告》 +#g?rCz  
accounting class 会计类别 fQ~YBFhlr  
accounting date 记帐日期；会计结算日期 4vf,RjB-5  
accounting for money 款项核算 !e:HE/&>i  
Accounting Officer 会计主任 WAp#[mW.fx  
accounting period 会计报告期；会计期 *M()z.N  
accounting policy 会计政策；会计方针 b+mh9q'5E  
accounting practice 会计惯例 QP4`r#,  
accounting principle 会计准则 Js!V,={iX  
accounting record 会计记录 30$Q5]T  
accounting report 会计报告 W\<p`xHk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 oF#]<Z\  
Accounting Society of China 中国会计学会 m_r_4BP  
accounting statement 会计报表 #:M)a?E/%  
accounting system 会计制度；会计系统 1|%C66f^  
accounting transaction 会计事项；帐务交易 &B>YiA  
accounting treatment 会计处理 UP |#WegO  
accounting year 会计年度 HtGGcO'bqg  
accretion 增值；添加 yX;v  
accrual 应计项目；应累算数目 s~Od(,K  
accrual basis 应计制；权责发生制 7I<];j  
accrual basis accounting 应计制会计；权责发生制会计 F#$[jh$  
accrue 应累算；应计 ejC== Fkc  
accrued benefit 应累算利益 N;d@)h(N!  
accrued charges 应计费用 *27*&&=)H  
accrued cumulative preference share dividend 应累算的累积优先股股息 :1\QM'O  
accrued expenses 应累算费用 WjvD C"  
accrued interest payable 应付利息；应计未付利息 EcW$'>^  
accrued interest receivable 应收利息；应计未收利息 cakb.Q  
accrued right 累算权益 C~a-R#  
accruing profit 应累算的利润 \%N | X  
accumulated fiscal reserve 累积财政储备 rWMG_eP:  
accumulated profit 累积利润；滚存溢利 PEX(*GS  
accumulated reserve 累积储备 c`h/x>fa  
accumulation of surplus income 累积收益盈余 o%\p
I%  
acquired assets 既得资产 (3+:/,{'$  
acquisition 收购；购置；取得 @}@J$ g  
acquisition cost 购置成本 I!sB$=n  
acquisition expenses 购置费用 -g]g  
acquisition of 100% interest 收购全部股权 #v`J]I)$  
acquisition of control 取得控制权 wH Q$F(by  
acquisition of fixed assets 购置固定资产 e(m#elX  
acquisition of shell “买壳” = A;B-_c  
acquisition price 收购价 zg83->[  
act of God 天灾 pg'3j3JW$  
acting partner 执事合伙人 \;Ywr3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ONw;NaE,  
active partner 积极参与的合伙人 jPf*qe>U  
active trading 交投活跃 fUgI*V  
actual circulation 实际流通 4#BoS9d2I<  
actual cost 实际成本 )R`w{V  
actual expenditure 实际开支；实际支出 X#*|_(^  
actual income 实际入息；实际收入；实际收益 ;n,@[v  
actual market 现货市场 ;Y>cegG\  
actual price 现货价；实际价格 RZeU{u<O  
actual profit 实际利润 , 1{)B  
actual quotation 实盘；实际价位；实际报价 uM
9[  
actual year basis 按实际年度计算 '9MtIcNb  
actuals 实货 Z;#Ei.7p|  
actuarial investigation 精算调查 -6KGQc}U  
actuarial principle 精算原则 ki^c)Tqn  
actuarial report 精算师报告 h[0,/`qb{  
Actuarial Society of Hong Kong 香港精算学会 :5`BhFAd  
actuarial valuation 精算师估值 ?E?dg#yk  
actuary 精算师 $Z;?d@6yI  
ad referendum agreement 暂定协议；有待覆核的协定 -Vi"hSsUP  
ad valorem duty 从价税；按值征税 @i
[z4)"S  
ad valorem duty system 从价税制 U{2UKD@PM  
ad valorem fee 从价费 k~st;FO  
ad valorem tariff 从价关税 w3=Bj  
additional allowance 额外免税额 OO:^#Mvv5  
additional amount for unexpired risk 未过期风险的额外款额 v"6ijk&(  
additional assessable profit 补加应评税利润 eSgCS*}0$z  
additional assessment 补加评税 .i
B?:  
additional commitment 额外承担 'e4 ;,m  
additional commitment vote 额外承担拨款 m1k+u)7kD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FV&
&  
additional dependent parent allowance 供养父母额外免税额 .Qp5wCkM  
additional provision 额外拨款 + fQ=G/  
additional stamp duty 附加印花税 ddMSiwbY)  
additional tax 补加税罚款；补加税款 r>h
km53  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "gD)Uis  
adjudged bankrupt 被裁定破产 (f 0p   
adjudicated bankrupt 裁定破产人 TB gD"i-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3P!Jw7e  
adjudication of bankruptcy 裁定破产；宣告破产 1Yy5bg6+E  
adjudication of insolvency 裁定无力偿还债务 E(e'qL  
adjusted actual 经调整的实数；调整后的实数 F-k3F80=  
adjusted current assets 经调整的流动资产；调整后的流动资产 1YA_`_@w  
adjusted figure 经调整的数字；调整后的数额 ]&3UF?  
adjusted liabilities 经调整的负债；调整后的负债 y
#3mc#)k  
adjusted loss 经调整的亏损；调整后的亏损 ?[\(i)]  
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 M<,E[2op  
adjusted profit 经调整的利润；调整后的利润 D 5qCn^R  
adjusted surplus 经调整的盈余额；调整后的盈余额 1|VnPQqA  
adjusted value 经调整的价值；调整后的价值 wPDA_ns~  
adjustment 调整；修订；理算〔保险〕 wyk4v}  
adjustment centre 调剂中心 (N U*PQY6  
adjustment lag 调整过程的时间差距；调整时差 %:/_O*~)Yg  
adjustment mechanism 调整机制 dE+xU(\,w  
adjustment of loss 亏损调整 Syn>;FX  
adjustment process 调整过程；调整程序 9'I I!  
adjustment range 调整幅度 !Q`GA<ikv  
administered exchange rate 受管制汇率 J>P{8Aw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n:GK0wu.s  
administration expenses 行政费用 vnXa4\Vdy  
administration fee 手续费；行政费 PX3rHKK{  
administration in bankruptcy 破产管理 4425,AR  
administration order 遗产管理令 i51
~/ R  
administrator 管理人；遗产管理人 .Z}ySd:X  
administrator of the estate 遗产管理人 h'x|yy]@3  
admission of debt 债项承认书 oY
:6
a  
admission of proof 接纳债权证明 9&=~_,wJd  
advance 放贷款项；垫付款项；预支款项；预付款项 `?Yh`P0  
advance account 暂支帐目；预付款帐户 ldo7}<s  
advance compensation 预付补偿金 iNR6BP W  
advance from shareholder 股东垫款 bmEo5f~C!  
advance pending reimbursement 预支以待日后付还 {|%N  
advanced economy 先进经济体系 %v\0Dm+A  
advancement 预付；预付财产 A-O@e e  
advances warrant 垫款令 U3 e3  
advancing 贷出 +k'5W1e  
adverse balance 逆差 bmotR8d  
adverse exchange 逆汇 &UUIiQm~  
advertisement addressed to shareholders 在报章刊登的致股东通告 &j,rq?eh$  
advice for collection 托收通知书 F7`3,SzHp  
advice of drawing 提款通知书；汇票通知书 #;Y JR9VN  
advice of payment 付款通知 :0.Z/s -  
Advisory Committee [Securities and Futures Commission] adh=Kp e!w  
谘询委员会〔证券及期货事务监察委员会〕 u0^: XwZ!  
Advisory Committee on Diversification 经济多元化谘询委员会 edqekjh  
affidavit 誓章；遗产申报誓章 KDW%*%!  
affidavit of no receipt 述明无收款的誓章 tm~V+t!mj  
affiliate 联号；联营公司；附属公司 DD\:glo  
affiliated company 附属公司；联号；联营公司 I_J;/!l=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]l>)Di#*o  
affordability 负担能力 8/f,B:by  
African Development Bank [AfDB] 非洲开发银行 r>S?,qr  
after-acquired property 事后取得的财产 KvC`6  
after-hours dealing 市后交易 g*b`V{/Vw  
after-tax profit 税后盈利；税后利润；税后溢利 ?yF)tF+<  
agency agreement 代理协议 wAxXK94#3  
agency expenses 代理机构的开支 mvI[=e*  
agency fee 代理费 &A
mTXW  
Agency Law 《代理法》 "w0>  
agent 代理人；承销人 vBUx)l  
agent of company 公司代理人 RF 4u\ \  
agent's fee 代理人费；经纪费 "#2z 'J  
aggregate 总计；总数；总体数字 S*6P=O*  
aggregate amount 总款额；总额 1Tf"<Dp  
aggregate assets and liabilities 总体资产与负债 o~,dkV
  
aggregate at constant price 按固定价格计算的总体数字 sB ]~=vUP  
aggregate demand 总需求 kC"<4U  
aggregate gross position 总持仓量 <8p53*a  
aggregate limit 总限额 zCT Wi  
aggregate of salaries tax 合计薪俸税 Z9s tB>?  
aggregate performance 总体表现；总体业绩 ]lzt"[  
aggregate supply 总体供应 "jzU`  
aggregate surplus 总盈余 1q<BYc+z  
aggregate total 整体总额 Y~vI@$<~(  
aggregate value 总值；合计价值 CN@bJo2  
aggregated basis 合计基准 M ()&GlNs  
aggregated net chargeable income 合计应课税入息实额 Od70w*,  
aggregation 合并计算；合计；总和 Z:W6@j-~  
aggregation of incomes of husband and wife 夫妇入息合并计算 EA9`-xs|  
aggregation of property 财产的总和 g4(B=G\j  
agio 差价；贴水 mL`,v WL/`  
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》 |Gt
Tz&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [op!:K0  
《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》 eD
/O)X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `me2Q  
《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》 jKZJ0`06q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "tB"C6b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 BB5(=n+  
agreement for a settlement 授产协议 Tw"u{%t  
agreement for assignment 转让协议 9nlfb~F~P  
agreement for sale 售卖协议；买卖协议 * F%Wf  
agreement for sale and purchase 买卖协议 EV| 6._Z(D  
agreement for the payment of interest 支付利息协议 cdfJa  
agreement for the repayment of money 还款协议 wl #Bv,xf  
agreement of reinsurance 再保险协议 5G cdz  
Agricultural Bank of China 中国农业银行 :zZK%}G<  
air passenger departure tax 飞机乘客离境税 wq!Gj]B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?9nuL}m!a  
airport tax 机场税 %Kx:'m%U  
alcohol duty 酒精税 {^2``NYM_  
alienation 让与；让渡；转让 eWSA  
alimony 生活费；赡养费 PXG)?`^NX  
All Ordinaries Index [AOI] 所有普通股指数 S\K;h/;V  
all risks 全险；综合险 NL 3ri7n  
All Sales Record for Stock Market 《股票市场成交报告》 .5'
M^  
Allied Capital Resources Limited 新联财务有限公司 3JM0 m (  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 MW8GM}Ho[  
allocation letter 拨款信件 6=s!~  
allocation of fund 分配款项；预留款项 #
z_lBg. K  
allocation of profit 利润分配；溢利分配 >&3M #s(w  
allocation warrant 拨款令 JsI`#  
allotment 分配；配股 m07= _4  
allotment notice 股份配售通知；配股通知 |u8IQR'B  
allotment of shares 股份分配 X&fM36o7  
allowable 可获宽免；免税的 Hj't.lg+j  
allowable business loss 可扣除的营业亏损 wl H6  
allowable expenses 可扣税的支出 4;'o`K~*  
allowance 免税额；津贴；备抵；准备金 M_*"g>Z  
allowance for debts 债项的免税额 GZ,`?  
allowance for depreciation by wear and tear 耗损折旧免税额 p/L|;c  
allowance for funeral expenses 殡殓费的免税额 ?U.+SQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G#-t&gO3  
allowance for repairs and outgoings 修葺及支出方面的免税额 Tt#4dm-  
allowance to debtor 给债务人的津贴 0>Iy`>]  
alteration of capital 资本更改 G vMhgG=D  
alternate trustee 候补受托人 t
?f2*N:  
amalgamation 合并 +X(@o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o^FlQy\  
ambit of charges 征税范围；收费范围 :U
M>`Y  
amended valuation 经修订的估值 p;cNmMm  
American Commodities Exchange 美国商品交易所 /MYl:>e>  
American Express Bank Limited 美国运通银行 "C%<R  
American Stock Exchange 美国证券交易所 G(W/.*  
amortization 摊销 b{J
cV  
amount due from banks 存放银行同业的款项  |`[0U  
amount due from banks abroad 存放海外银行同业的款项 2\80S[f  
amount due from holding companies 控股公司欠款 ?aOx b  
amount due from local banks 存放本港银行同业的款项 F \6-s`(  
amount due to banks 银行同业的存款 =i[_C>U  
amount due to banks abroad 海外银行同业的存款 =]jc{Y%o  
amount due to holding companies 控股公司存款 2#LTd{  
amount due to local banks 本港银行同业的存款 jsB%RvX  
amount due to outport banks 外埠银行同业的存款 vFm8T58 7  
amount for note issue 发行纸币的款额 '4k l$I  
amount of bond 担保契据的款额 *Z'*^Y1le  
amount of consideration 代价款额 V .+ mK|)  
amount of contribution 供款数额 K}7E;O5m"  
amount of indebtedness 负债款额 koDIxj'%X  
amount of principal of the loan 贷款本金额 @-=0T!/  
amount of rates chargeable 应征差饷数额 ;
Gixu9u'  
amount of share capital 股本额 6D3hX>K4  
amount of sums assured 承保款额 @=JOAo  
amount of variation 变动幅度 0N.B=j|  
amount of vote 拨款数额 pFb}5Q  
amount payable 应付款额 __N< B5E  
amount receivable 应收款额 VbX+`CwH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2GeJ\1k  
analysis 分析 Gy 0 m  
ancillary risk 附属风险 :}(Aq;}X  
annual account 周年帐目；周年帐目报表；年度决算；年结 :_9MS0  
annual accounting date 年结日期 8h"Val|qP  
annual allowance 每年免税额；年积金；年度津贴；年津 zA/tHlKc  
annual balance 年度余额 &zk
uL  
annual disposable income 每年可动用收入 Kv(2x3("  
annual estimates 周年预算 FyleK+D?  
annual fee 年费 VRden>vKN  
annual general meeting 周年大会 %L(;}sJ.  
annual growth rate 年增率；每年增长率 SR)jJ=R3  
annual long-term supplement 长期个案每年补助金 iY@wg 8ry  
annual pensionable emolument 可供计算退休金的年薪 S&(MR%".  
annual report 年报  *-Y`7=^$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @GTk
S!86  
annual return 周年报表；周年申报表；每年报税表格 tNpBRk(}  
Annual Return Rules 《周年报表规则》 [ye!3h&]  
annual review of consumer prices 每年消费物价回顾 pY@$N&+W  
annual roll-forward basis 逐年延展方式 -u+@5K;^Y  
annual salary 年薪 *UL++/f  
annual statement 年度报表；年度决算表 ~4gOv  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 k*XI/k5Vc  
annuitant 年金受益人 b,C2(?hg  
annuity 年金 O_=2{k~s0  
annuity contract 年金合约 aia`mO]  
annuity on human life 人寿年金 /`6Y-8e2  
antecedent debt 先前的债项 u NmbR8Mx  
ante-dated cheque 倒填日期支票 xib?XzxGo  
anticipated expenditure 预期开支 !@>_5p>q*  
anticipated net profit 预期纯利 b0X<)1O  
anticipated revenue 预期收入 b;Nm$`2  
anti-inflation measure 反通货膨胀措施 U-^qVlw  
anti-inflationary stance 反通货膨胀立场 M9[52D!{  
apparent deficit 表面赤字 P;~`%,+S  
apparent financial solvency 表面偿债能力 rgq~lZ.U4K  
apparent partner 表面合伙人 Qc4r?7S<  
application for personal assessment 个人入息课税申请书 @QOlo-u  
application of fund 资金应用 Oly"ll*K  
application to release as liquidator and to destruct the books of accounts and documents  Y7*8A,  
申请免除清盘人职务及毁灭帐簿与文件 i28WgDG)5  
appointed actuary 委任精算师 A]<+Aq@{  
appointed auditor 委任核数师；委任审计师 )ZZjuFQJ)  
appointed trustee 委任的受托人 2fqg,_  
appointer 委任人 Q]h.{nN#PK  
apportioned pro rata 按比例分摊 b0VEMu81k  
apportionment 分配；分摊 Q[PVkZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D;?
cf+6$  
apportionment formula 分摊方程式 0FN;^hP5|  
apportionment of estate duty 遗产税的分摊  6chcpP0  
appraisal 估价；评估 3{:AG,G  
appreciable growth 可观增长 Y5mQY5u|  
appreciable impact 显着影响 jpwR\"UJ  
appreciable increase 可观增长 UTWchh  
appreciation 增值；升值 Tumv0=q4wd  
appreciation against other currencies 相对其他货币升值 "mk@p=d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gm^j8B  
appreciation tax 增值税 6DkFIkS  
appropriation 拨款；拨用；拨付 *sJT\J$D[  
appropriation account 拨款帐目 \p4>onGI  
Appropriation Bill 拨款法案 =Ff _)k  
appropriation-in-aid system 补助拨款办法 1>yh`Bp\=  
approved assets 核准资产 zG\& ZU  
approved basket stock 认可一篮子证券 bwR$910b  
approved budget 核准预算 kh4., \'  
approved charitable donation 认可慈善捐款 e:9s%|]T  
approved charitable institution 认可慈善机构 fk*I
}pDx  
approved currency 核准货币；认可货币 KIRCye  
approved estimates 核准预算 {{:QtkN  
approved estimates of expenditure 核准开支预算 9-/u _$  
approved overseas insurer 核准海外保险人 eW<|I  
approved overseas trust company 核准海外信托公司 /]1$Soo  
approved pooled investment fund 核准汇集投资基金 ^5'pJ/BV  
approved provident fund scheme 认可公积金计划 gPE`mE  
approved provision 核准拨款 uqot
Vil,  
approved redeemable share 核准可赎回股份 nsA}A~(E  
approved regional stock 认可地区性证券 $.+_f,tU  
approved retirement scheme 认可退休金计划 kuq&8f~!  
approved subordinated loan 核准附属贷款 2`'g 9R  
arbitrage 套戥；套汇；套利 ~:krJ[=  
arbitrageur 套戥者；套汇者 /nq\
*)S#&  
arbitrary amount 临时款项 aRV.;S  
arrangement 措施；安排；协定 olv0w;s  
arrears 欠款 @k-C>h()C  
arrears of pay 欠付薪酬 s'4O]k`  
arrears of revenue 逾期未收税款；逾期未收的帐项 AAXlBY6Y-  
articles of association 组织章程；组织细则；组织章程细则 fzdWM:g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eIDrN%3  
ascertainment of profit 确定利润 Xi~7pH  
"Asia Clear" “亚洲结算系统” ?W 6 :$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Qx")D?u  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 79*f <Gr  
Asian Development Fund [ADF] 亚洲发展基金 9 _oAs"w  
Asian dollar bond 亚洲美元债券 A+=K<e  
Asian dollar market 亚洲美元市场 @fQvAok  
Asian dollar rate 亚洲美元利率 5
r1u_8)'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |NdWx1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Q]{`m  
asked price 沽盘；喊价；索价；卖方报价 i7XM7+}  
assessable income 应评税入息 gbrn'NT  
assessable loss 应评税亏损 BHu%x|d  
assessable profit 应评税利润 ]?7q%7-e.a  
assessable value 应评税值 h/oC9
?v  
assessed profit 估定利润 rD;R9b"J  
assessed value 经评估价值 C+L_f_6]  
assessment 评税；评定；估价；评税单 pi|=3W  
assessment number 评税编号；估价编号 ^`S.Mw.  
assessment of additional tax 补加税评税 4{QD: D(D  
assessment of performance 业绩评估；实绩评价 ID]E3K  
Assessor 评税主任 ( 5 BZZ  
asset price bubbles 资产价格泡沫 L9$`zc  
asset-backed securities 具资产保证的证券 [xdi.6%  
assets accretion 资产增值 |}o6N5)  
assets and liabilities 资产与负债 cx~XG  
assets betterment statement 资产递增表；资产改进表 ~@\sN+VS  
assets lending 实物放款；有抵押贷款 |SfCuV#g/<  
assets of the company passing on the death 死者去世时转移的公司资产 7_Op(C4,nC  
assets pledged as security for liabilities 用作负债抵押的资产 .3'U(U  
assets portfolio 资产投资组合 ~H c5M5m  
assets price 资产价格 ym8pB7E7%  
assets quality 资产质素 tfCK^{  
assets realization 资产变现 (PC)R9r5  
assets refinancing arrangement 资产再集资安排 b5S4C2Ynq  
assets securitization 资产证券化 fm0]nT   
assets situated outside Hong Kong 在香港以外地方的资产 #F=!g?  
assets stripping 削减资产；拆卖资产 5{xK&[wR*  
assets value 资产值 yBRYEqS+  
assignee 承让人 h0&O
y52  
assignment 转让；转让书；转让契 ._q}lWT  
assignment of interest 权益转让 h e[2,  
assignment of letters patent and trade mark 专利证书及商标转让 4;2  
assignment of property 物业转让；物业转让书 l4>c  
assignment right 转让权 6)veuA3]  
assignor 转让人 /E-sg, k  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 b~*CJ8Ad  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [X 9zrGHt  
associate member 附属会员 (DkfLadB  
associated body corporate 相联法人团体 LP'wL6#  
associated company 相联公司；联属公司 0!b9%I=j  
associated corporation 相联法团 (h|E@gRa  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \4KV9wm  
公认会计师公会〔英国〕 aH_0EBR
c  
Association of Futures Exchange Brokers 香港期货经纪协会 +i~kqiy.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T0{X,  
association of underwriters 承保人组织 aHdQi,=z  
assumption of control 接管 lhPxMMS`j  
assurance 担保；保险；转易；转易书 +!K*FU=).  
assurance of interest 权益的转易 u}.mJDL  
at 19XX price 按一九ＸＸ年价格计算 >QdT7gB  
at a discount 按赔价计算；按贴水价格计算；打折扣 !;UoZ~  
at a premium 按溢价计算；按升水价格计算 nT%ko7~-  
at call 通知付款；按通知 >qVSepK3  
at constant market price 按固定市价计算 (
<}BlL   
at constant price 按固定价格计算 L6"V=^Bq  
at cost 按成本计算 8+ ]'2{  
at current market price 按当时市价计算；按现时市价计算 vSy[lB|)24  
at current price 按当时价格计算；按现时价格计算 :Y|[
?;  
at factor cost 按要素成本计算；按生产要素成本计算 r&+w)U~  
at money-of-the-day price 按付款当日价格计算 c,:nWf  
at or better 按指定或较佳价位〔买卖指令〕 p^1~o/  
at par 按面值计算；平价 @qSZ=  
at sight 见票即付 /E!N:g<  
at the close 按收市盘 7h.fT`  
at the opening 按开市盘 J@OK"%12  
attestation 见证；见证条款 D\| U_>  
at-the-money option 平价期权 YkbuyUui  
attorney 受权人；受托代表人 *c>B-Fo/D  
attornment 新拥有人承认书 0Y
C|;`J  
attributable profit 可归属利润 "d`u#YmR  
attributable share value 可归属股份价值 7&dK_x,a  
Auckland Stock Exchange 奥克兰证券交易所 6!se,SCvw  
auction 拍卖 -
ykD/  
auctioneer 拍卖商 *,zrg%8  
audit 审计；核数 L&d.&,CNs'  
Audit Commission 审计署 RT(ejkLZm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Vg(M ^2L  
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〕 Iw^Q>MrT  
audit review 帐目审查 k=cDPu -  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pqTaN=R8  
audited account 审计帐目；经审计的帐目 h\2iArw8  
audited annual account 经审计的周年帐目 F'-XAI <3  
audited balance sheet 经审计的资产负债表 +sV~#%%  
auditor 核数师；核数主任；审计师 /I((A/ks  
auditor's certificate 核数师证明书；审计师证明书 f40OVT
@g  
auditor's report 核数师报告；审计师报告 9o4h~Imu  
Aussie bond 澳元债券 "}Ikx tee  
austerity budget 紧缩预算 %OsxXO?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6a<zZO`Z6+  
Australia All Ordinaries Index 澳洲所有普通股票指数 6Jq3l_  
Australian Dollar [AUD] 澳元 I
1#MS4;$^  
Australian Options Market 澳大利亚期权市场 3~{0X-  
Australian Securities Commission 澳洲证券事务监察委员会 DJ9x?SL@KD  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A+
j!VM   
Australian Stock Exchange 澳大利亚证券交易所 B>4/[ YHr;  
Austrian Schilling [ATS] 奥地利先令 o70] F  
authentication 认证；鉴证 * F_KOf9p  
authority to purchase 委托购买证；委购书 gWL`J=DiU  
authorization 认可；核准；授权；授权书 :G#+5 }  
authorization by direction 指示授权 cvQAo|  
authorization by instruction 指令授权 i{16&4 '  
authorization by warrant 令状授权 UmArl)R/  
authorization of unit trust 单位信托的认可 nwMq~I*1  
authorized agent 指定代理人 LIrebz  
authorized capital 法定资本 06M?ecN  
authorized clerk 出市员 _u'y7-  
authorized dealer 认可交易商 Uy.ihh$I-  
authorized financial institution 认可财务机构 ^^lx Ot  
authorized fund 认可基金 %P{3c~?DH  
authorized fund house 获授权的基金公司；认可基金公司 3/PvH E{R  
authorized institution 认可机构 ` Z/ MQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e0#t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'tDUPm38  
authorized insurer 获授权保险人；获认可承保人 >_\[C?8  
authorized investment 特准投资项目 `H 'wz7  
authorized person 获授权人 ^KnK \  
authorized representative 获授权代表 BOh^oQh  
authorized share capital 法定股本 EqGpo_  
automated quotation system 自动报价系统 Sfa=AV7K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1*|/N}g)  
自动交易系统〔香港期货交易所有限公司〕 )Ay90Wt  
automatic adjustment mechanism 自动调整机制 .lq83; k  
automatic adjustment system 自动调整系统 &r,)4q+  
Automatic Clearing House 自动票据交换所 g~$UU(HX  
automatic exchange rates accumulation system 自动化汇率累集系统 `/?'^A%Ik  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zWv0y8[d  
automatic teller machine [ATM] 自动柜员机 J .VZD  
autopay 自动转帐 O;5lF  
available assets 可用资产 ?;H}5>^8P  
available fiscal reserve 现存财政储备 }'faf{W  
available profit 可用利润 Yg,;l-1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,<'>jaC  
average 平均；平均数；海损 Br15S};Ce  
average basic salary 平均基本薪金 z{FFTb^B  
average consumer expenditure 平均消费开支；一般消费开支 2Y<]X7Ch:  
average cost 平均成本 FE]UqB  
average cost of land production 增辟土地平均成本 rlA/eQrS  
average daily turnover 平均每日成交额 1D38T  
average daily wage rate 平均每日工资率 Dx`-h#  
average expenditure pattern 平均开支模式 0AdxV?6z  
average growth rate 平均增长率 Fi;H  
average net fixed assets 固定资产平均净值 ^8A[ ^cgq  
average of relatives 相对价格平均数 RKE"}|i+S  
average price 平均价格 vj344B  
average propensity to consume 平均消费倾向；一般消费倾向 e(xuy'4r  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3kk^hvB+f  
average rate 平均率 FUlhEH  
average revenue 平均收入；平均收益 Ibu9AwPm  
average stock 平均库存；平均存货 {~uTi>U  
average yearly rent 平均年租 d=n{Wn{C  
avoidance of double taxation 避免双重课税 b$%Kv
(  
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 Kvo&_:  
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