一些有用的会计术语(也不知道发的地方对不对)A

A: 
g|a2z_R  
A share Ａ股；甲类股份 w4<RV:Vmt  
abatement of tax 减税；减扣免税额 U{"&Jj  
ABN AMRO Bank N.V. 荷兰银行 Wo<zvut8  
above-the-line expenditure 线上项目支出；经常预算支出 m/5:-xL31  
above-the-line receipt 线上项目收入；经常预算收入 B<
T wTv  
ABSA Asia Limited 南非联合亚洲有限公司 O%AQ'['  
absolute change 绝对数值变更 3b 
(I~  
absolute expenditure 实际开支 79AOvh  
absolute guideline figure 绝对准则数字  P 1X8  
absolute interest 绝对权益 hR Y*WL  
absolute order of discharge 绝对破产解除令 >j{phZ  
absolute profit margin 绝对利润幅度 DB-4S-2  
absolute value 实值；绝对值 $5z O=`  
absolutely vested interest 绝对既得权益 x>8=CiUE  
absorbed cost 已吸收成本；已分摊成本 w^sM,c5d  
absorption 吸收；分摊；合并 @@9#odO  
absorption rate 吸收率；摊配率；分摊率 _'JKPD[  
ACB Finance Limited 亚洲商业财务有限公司 Xhe25  
acceptable form of reciprocity 合理的互惠条件 MR=>DcR  
acceptable rate 适当利率；适当汇率 ]7}2"?J4v  
acceptance agreement 承兑协议 ]xBQ7Xqf
|  
acceptance for honour 参加承兑 ^EdY:6NJ=A  
acceptor 承兑人；接受人；受票人 &Y;z[+(P  
acceptor for honour 参加承兑人 r in#lu&N  
accident insurance 意外保险 &]iX>m.  
Accident Insurance Association of Hong Kong 香港意外保险公会 !n~p?joJ*  
accident insurance scheme 意外保险计划 'KMyaEh.u  
accident year basis 意外年度基准 -
)(HG)3  
accommodation 通融；贷款 \/I@&$"F  
accommodation bill 通融票据；空头票据 /Li?;H  
accommodation party 汇票代发人 m*tmmP4R  
account balance 帐户余额；帐户结余 /v7U~i5  
account book 帐簿 qd6XKl\5  
account collected in advance 预收款项 'oBT*aL  
account current book 往来帐簿 P^#<h"Ht  
account of after-acquired property 事后取得的财产报告 a*o#,T5A  
account of defaulter 拖欠帐目 }@_F( B  
account payable 应付帐款 Ouc=4'$-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 EtK,C~C}8  
account receivable 应收帐款 W! v8'T  
account receivable report 应收帐款报表 H.qp~-n  
account statement 结单；帐单；会计财务报表 m7Nm!Z7  
account title 帐户名称；会计科目 ]e@'9`G-'  
accountant's report 会计师报告 P(8zJk6h),  
Accountant's Report Rules 会计师报告规则 *D
!$gfa  
accounting and auditing procedure 会计与审计程序；会计与核数程序 N%'=el4L  
Accounting Arrangements 《会计安排》 *aT3L#0(  
accounting basis 会计基础 3#}5dO  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?u{y[pI6  
Accounting Circular 《会计通告》  ~,Ck  
accounting class 会计类别 %Ak"d+OH4  
accounting date 记帐日期；会计结算日期 X!V@jo9?  
accounting for money 款项核算 SxcNr5F   
Accounting Officer 会计主任 SsiAyQ|Ma  
accounting period 会计报告期；会计期 6;i]v|M-  
accounting policy 会计政策；会计方针 T},Nqt<  
accounting practice 会计惯例 OV8Y)%t"  
accounting principle 会计准则 q$7WZ+Y\  
accounting record 会计记录 [vV]lWOp'  
accounting report 会计报告 fmILkXKz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jXB<"bw  
Accounting Society of China 中国会计学会 H@GiHej  
accounting statement 会计报表 {SVd='!V  
accounting system 会计制度；会计系统 `6koQZm  
accounting transaction 会计事项；帐务交易 D6@c&  
accounting treatment 会计处理 P#]%C  
accounting year 会计年度 %b<cJ]F  
accretion 增值；添加 IFYGl  
accrual 应计项目；应累算数目 G]X72R?g  
accrual basis 应计制；权责发生制 E+k#1c|v$  
accrual basis accounting 应计制会计；权责发生制会计 EH<rUv63  
accrue 应累算；应计 eSHyA+F  
accrued benefit 应累算利益 A q;]al  
accrued charges 应计费用 3QM6M9M  
accrued cumulative preference share dividend 应累算的累积优先股股息 yPL1(i;  
accrued expenses 应累算费用 DS0c0lsx  
accrued interest payable 应付利息；应计未付利息 JJ[.K*dO  
accrued interest receivable 应收利息；应计未收利息 Z;`ts/?SY]  
accrued right 累算权益 eD5.*O  
accruing profit 应累算的利润 MX2Zm  
accumulated fiscal reserve 累积财政储备 //S/pCqED  
accumulated profit 累积利润；滚存溢利 fw Ooi'jb  
accumulated reserve 累积储备 t$m~O?I  
accumulation of surplus income 累积收益盈余 0+p <Jc!  
acquired assets 既得资产 `Nmw  
acquisition 收购；购置；取得 H5j6$y|I|N  
acquisition cost 购置成本 E Mq P  
acquisition expenses 购置费用 musZCg$  
acquisition of 100% interest 收购全部股权 '|V"!R)  
acquisition of control 取得控制权 ,\ [R\s  
acquisition of fixed assets 购置固定资产 YMx]i,u'+  
acquisition of shell “买壳” f-&4x_5  
acquisition price 收购价 Q]wM WV  
act of God 天灾 &6V[@gmD  
acting partner 执事合伙人 <XG&f
  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E0]B=-  
active partner 积极参与的合伙人 Y3^UJe7E  
active trading 交投活跃 p(
o"K@I  
actual circulation 实际流通 #InuN8sI  
actual cost 实际成本 2>3#/I9Y  
actual expenditure 实际开支；实际支出 +j Z,vKr  
actual income 实际入息；实际收入；实际收益 6V)P4ao  
actual market 现货市场 J3`a}LyDf  
actual price 现货价；实际价格 }wZ9#Ll  
actual profit 实际利润 I(!i"b9  
actual quotation 实盘；实际价位；实际报价 n?'I&0>M  
actual year basis 按实际年度计算 1 ~fD:  
actuals 实货 y}Ji( q~  
actuarial investigation 精算调查 1h_TG.YL9>  
actuarial principle 精算原则 MHNuA,cz  
actuarial report 精算师报告 91'i7&~xdG  
Actuarial Society of Hong Kong 香港精算学会 KG7~)g  
actuarial valuation 精算师估值 +ve S~  
actuary 精算师 oZm)@Vv;  
ad referendum agreement 暂定协议；有待覆核的协定 \>,[5|GU  
ad valorem duty 从价税；按值征税 &p|+K XIf  
ad valorem duty system 从价税制 tP/0_^m  
ad valorem fee 从价费 b?S,%  
ad valorem tariff 从价关税 x UM,"+h  
additional allowance 额外免税额 otTv,T182  
additional amount for unexpired risk 未过期风险的额外款额 W>$2BsO  
additional assessable profit 补加应评税利润 jFS])",\i  
additional assessment 补加评税 W6STjtT3P  
additional commitment 额外承担 Itaq4^CE  
additional commitment vote 额外承担拨款 Y~vyCU5nWR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?}p~8{ '  
additional dependent parent allowance 供养父母额外免税额 .yK~FzLs  
additional provision 额外拨款 84(NylZ  
additional stamp duty 附加印花税 R|4a9G  
additional tax 补加税罚款；补加税款 /Wos{}Z0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5,Rxc=  
adjudged bankrupt 被裁定破产 NL`}rj  
adjudicated bankrupt 裁定破产人 8x":7 yV&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 DXFU~J*  
adjudication of bankruptcy 裁定破产；宣告破产 ]=Im0s  
adjudication of insolvency 裁定无力偿还债务 SLI(;, s  
adjusted actual 经调整的实数；调整后的实数 /Mq9~oC  
adjusted current assets 经调整的流动资产；调整后的流动资产 }.`no  
adjusted figure 经调整的数字；调整后的数额 s}3g+T\l1w  
adjusted liabilities 经调整的负债；调整后的负债 DAYR=s  
adjusted loss 经调整的亏损；调整后的亏损 Ss>ez8q  
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 -lICoRO#  
adjusted profit 经调整的利润；调整后的利润 Fl8*dXG&  
adjusted surplus 经调整的盈余额；调整后的盈余额 I?y!d G  
adjusted value 经调整的价值；调整后的价值 H{yUKZH*  
adjustment 调整；修订；理算〔保险〕 %0-fn'  
adjustment centre 调剂中心 \mGx-g6  
adjustment lag 调整过程的时间差距；调整时差 :'hc&wk`  
adjustment mechanism 调整机制 7I\qEr57  
adjustment of loss 亏损调整 {nQ?+o3  
adjustment process 调整过程；调整程序 5pC+*n.  
adjustment range 调整幅度 zoh%^8?o  
administered exchange rate 受管制汇率 w~+C.4=7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mV~aZM0'  
administration expenses 行政费用 }J_"/bB  
administration fee 手续费；行政费 4th*=ku  
administration in bankruptcy 破产管理 >a
w`kr  
administration order 遗产管理令 'c]Fhe fb  
administrator 管理人；遗产管理人 Ddu1>"p-x  
administrator of the estate 遗产管理人 F"|OcKAA}h  
admission of debt 债项承认书 0[\sz>@  
admission of proof 接纳债权证明 >]/RlW[  
advance 放贷款项；垫付款项；预支款项；预付款项 w^BF.Nu  
advance account 暂支帐目；预付款帐户 ML:Zm~A1U  
advance compensation 预付补偿金 $G UCVxs  
advance from shareholder 股东垫款 +)
J;4B  
advance pending reimbursement 预支以待日后付还 @la/sd4`  
advanced economy 先进经济体系 8rV"? m`S  
advancement 预付；预付财产 zeqwmV=  
advances warrant 垫款令 v,}
Mn7:  
advancing 贷出
JCe
%
;U  
adverse balance 逆差 ^$>Q6.x?*)  
adverse exchange 逆汇 Chso]N.1  
advertisement addressed to shareholders 在报章刊登的致股东通告 `eo
$o!  
advice for collection 托收通知书 r$Gz  
advice of drawing 提款通知书；汇票通知书 ,_wpYTl*X  
advice of payment 付款通知 H^TU?vz} <  
Advisory Committee [Securities and Futures Commission] Fy6(N{hql  
谘询委员会〔证券及期货事务监察委员会〕 |!Uul0O  
Advisory Committee on Diversification 经济多元化谘询委员会 qpt},yn)C  
affidavit 誓章；遗产申报誓章 v.Vdjs  
affidavit of no receipt 述明无收款的誓章 UR{OrNg*  
affiliate 联号；联营公司；附属公司 JKjVrx> @  
affiliated company 附属公司；联号；联营公司 jx=5E6(h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ho
j'zY  
affordability 负担能力 f)_k_<  
African Development Bank [AfDB] 非洲开发银行 fK 4,k:YC  
after-acquired property 事后取得的财产 ;#/Uo8  
after-hours dealing 市后交易 ow<z @^ 3'  
after-tax profit 税后盈利；税后利润；税后溢利 ~9We)FvU4  
agency agreement 代理协议 U,g)N[|  
agency expenses 代理机构的开支 E*"-U!?)l2  
agency fee 代理费 6Cpn::WW}  
Agency Law 《代理法》 =".sCV9"N  
agent 代理人；承销人 8 *Y(wqH  
agent of company 公司代理人 yDORL| E'  
agent's fee 代理人费；经纪费 n/ CP2A  
aggregate 总计；总数；总体数字 c,,(s{1  
aggregate amount 总款额；总额 j>I.d+  
aggregate assets and liabilities 总体资产与负债 A+QOox]<  
aggregate at constant price 按固定价格计算的总体数字 XS_Ib\-50  
aggregate demand 总需求 hfL8]d-  
aggregate gross position 总持仓量 qKjUp"  
aggregate limit 总限额 .  g8WMm  
aggregate of salaries tax 合计薪俸税 95IR.Qfn!  
aggregate performance 总体表现；总体业绩 P3_&(  
aggregate supply 总体供应 Ir?ehA  
aggregate surplus 总盈余 d%lwg~@&|5  
aggregate total 整体总额 b8O }XB  
aggregate value 总值；合计价值 Cj10?BNV)  
aggregated basis 合计基准 5uAUi=XA>S  
aggregated net chargeable income 合计应课税入息实额 ~&7 *<`7{  
aggregation 合并计算；合计；总和 PBY;SG~  
aggregation of incomes of husband and wife 夫妇入息合并计算 Y{`hRz`  
aggregation of property 财产的总和 aSMSuX8  
agio 差价；贴水 3;er.SF
u{  
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》 a IgV"3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @~j--L  
《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》 OlcWptM$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (U_dPf  
《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》 F!MxC  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment JPmZ%]wA  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QG]*v=Z  
agreement for a settlement 授产协议 &m~
 
agreement for assignment 转让协议 Q39;bz
  
agreement for sale 售卖协议；买卖协议 j=V2~ xA6  
agreement for sale and purchase 买卖协议 Lv<)Dur0K  
agreement for the payment of interest 支付利息协议 _n12Wx{  
agreement for the repayment of money 还款协议 FX&)~)  
agreement of reinsurance 再保险协议 p}MH LM  
Agricultural Bank of China 中国农业银行 :}+m[g  
air passenger departure tax 飞机乘客离境税 
`XK+Y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &?0hj@kd~  
airport tax 机场税 [h@MA
|  
alcohol duty 酒精税 NB.&J7v  
alienation 让与；让渡；转让 Z*kZUx7I<  
alimony 生活费；赡养费 |n %<p  
All Ordinaries Index [AOI] 所有普通股指数 *OR(8;  
all risks 全险；综合险 e=4k|8G  
All Sales Record for Stock Market 《股票市场成交报告》 M
tXd}/  
Allied Capital Resources Limited 新联财务有限公司 Jh`6@d  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .{Df"e>  
allocation letter 拨款信件 >vk?wY^f  
allocation of fund 分配款项；预留款项 9 Xx4,#?  
allocation of profit 利润分配；溢利分配 t
OVYA\]  
allocation warrant 拨款令 -) \!@n0  
allotment 分配；配股 &4V"FHy2  
allotment notice 股份配售通知；配股通知 V~ [I /Vi  
allotment of shares 股份分配 1Jn:huV2  
allowable 可获宽免；免税的 Xb5$ijH  
allowable business loss 可扣除的营业亏损 ;h#nal>w@S  
allowable expenses 可扣税的支出 I.L8A|nZ  
allowance 免税额；津贴；备抵；准备金 QP[
`*X  
allowance for debts 债项的免税额 DOGg=`XK1  
allowance for depreciation by wear and tear 耗损折旧免税额 ]qNPOnlp  
allowance for funeral expenses 殡殓费的免税额 8+U':xR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 90]{4]y;  
allowance for repairs and outgoings 修葺及支出方面的免税额 Nk/Ms:57y  
allowance to debtor 给债务人的津贴 c69M   
alteration of capital 资本更改 VsR`y]"g  
alternate trustee 候补受托人 K$Yc!4M  
amalgamation 合并 *EzAo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zP;1mN  
ambit of charges 征税范围；收费范围 x|IG'R1:Y  
amended valuation 经修订的估值 Bg0 aLU)[  
American Commodities Exchange 美国商品交易所 & wG3RR|  
American Express Bank Limited 美国运通银行 -Drm4sTpDb  
American Stock Exchange 美国证券交易所 lL6qK&;  
amortization 摊销 J"O#w BM9  
amount due from banks 存放银行同业的款项 j,CMcP7A -  
amount due from banks abroad 存放海外银行同业的款项 Mb[4G>-v=  
amount due from holding companies 控股公司欠款 PdD|3B&  
amount due from local banks 存放本港银行同业的款项 yi9c+w)b  
amount due to banks 银行同业的存款 6P:H`  
amount due to banks abroad 海外银行同业的存款 dL!K''24{  
amount due to holding companies 控股公司存款 tmf=1M  
amount due to local banks 本港银行同业的存款 wJF Fg :  
amount due to outport banks 外埠银行同业的存款 x1ID6kI[{*  
amount for note issue 发行纸币的款额 s7#|'jhZt  
amount of bond 担保契据的款额 DozC>  
amount of consideration 代价款额 uyDYS  
amount of contribution 供款数额 4!r> ^a  
amount of indebtedness 负债款额 q'p>__Ox  
amount of principal of the loan 贷款本金额 dwt<s[k  
amount of rates chargeable 应征差饷数额 R WU,v{I9  
amount of share capital 股本额 J"dp?i  
amount of sums assured 承保款额 ALY% h!L  
amount of variation 变动幅度 vX
i}B  
amount of vote 拨款数额 |~3$L\X  
amount payable 应付款额 G$HLta  
amount receivable 应收款额 59I}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Bt^];DjH  
analysis 分析 `[J(au$z  
ancillary risk 附属风险
y:zo/#34  
annual account 周年帐目；周年帐目报表；年度决算；年结 D7Nz3.j  
annual accounting date 年结日期 j']Q-s(s  
annual allowance 每年免税额；年积金；年度津贴；年津 pd{;
`EW|  
annual balance 年度余额 %C8fv|@:f  
annual disposable income 每年可动用收入 k^PqB+P!  
annual estimates 周年预算 (B zf
~#]~  
annual fee 年费  YErn50L  
annual general meeting 周年大会 WsCzC_'j.  
annual growth rate 年增率；每年增长率 4)3!n*I  
annual long-term supplement 长期个案每年补助金 y[!4M+jj  
annual pensionable emolument 可供计算退休金的年薪 4';]fmf@[i  
annual report 年报 >MI
p r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'D4KaM.d  
annual return 周年报表；周年申报表；每年报税表格 SEXLi8;/  
Annual Return Rules 《周年报表规则》 i#~1|2  
annual review of consumer prices 每年消费物价回顾 9N'um%J3%s  
annual roll-forward basis 逐年延展方式 y'k4>,`9e  
annual salary 年薪 C4P7,  
annual statement 年度报表；年度决算表 /fM6%V=Y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 jdYv*/^  
annuitant 年金受益人 f-tV8  
annuity 年金 6)eU &5z1?  
annuity contract 年金合约 }PY? ZG  
annuity on human life 人寿年金 4l?98  
antecedent debt 先前的债项 _u:4y4}  
ante-dated cheque 倒填日期支票 3&@MZF&  
anticipated expenditure 预期开支 AOaf,ZF 8  
anticipated net profit 预期纯利 N>Pufr  
anticipated revenue 预期收入 \g}FoN&  
anti-inflation measure 反通货膨胀措施 @zJ#16Vi  
anti-inflationary stance 反通货膨胀立场 ku'%+svD  
apparent deficit 表面赤字 B|O/h!H.  
apparent financial solvency 表面偿债能力 qt}[M|Q^r  
apparent partner 表面合伙人 yf=ek==  
application for personal assessment 个人入息课税申请书 9e Dji,  
application of fund 资金应用 >P=
xzg79  
application to release as liquidator and to destruct the books of accounts and documents T
JB0O]@3  
申请免除清盘人职务及毁灭帐簿与文件 4[!&L:tR  
appointed actuary 委任精算师 | ~G;M*q  
appointed auditor 委任核数师；委任审计师 LE Y Y{G?  
appointed trustee 委任的受托人 j$]t`6gG  
appointer 委任人 NCvwg  
apportioned pro rata 按比例分摊 %KY&E>^  
apportionment 分配；分摊 Dg#Ab8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #V8='qD  
apportionment formula 分摊方程式 ,9#G/nF  
apportionment of estate duty 遗产税的分摊 k- sbZL  
appraisal 估价；评估 " I@Z:[=2  
appreciable growth 可观增长 V]PTAhc  
appreciable impact 显着影响 +WwQ!vWWd  
appreciable increase 可观增长 \Rp)n=|  
appreciation 增值；升值 DrltxI)  
appreciation against other currencies 相对其他货币升值 C_#0Y_O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F ,{nG[PL  
appreciation tax 增值税 3@}HdLmN|  
appropriation 拨款；拨用；拨付 N_VAdNJ^:  
appropriation account 拨款帐目 PSHs<Z47  
Appropriation Bill 拨款法案 A}\Rms2  
appropriation-in-aid system 补助拨款办法 !@/?pXt|  
approved assets 核准资产 S&]:=
He  
approved basket stock 认可一篮子证券 ]'_z(s}  
approved budget 核准预算 L#u6_`XJ+  
approved charitable donation 认可慈善捐款 RkLH}`#  
approved charitable institution 认可慈善机构 XR\ iQ  
approved currency 核准货币；认可货币 hBE}?J>  
approved estimates 核准预算 <UQ:1W8>B  
approved estimates of expenditure 核准开支预算 7B%@f9g  
approved overseas insurer 核准海外保险人 (7ew&u\Li  
approved overseas trust company 核准海外信托公司 eOn,`B1  
approved pooled investment fund 核准汇集投资基金 fD\h5`-  
approved provident fund scheme 认可公积金计划 df1* [  
approved provision 核准拨款 u(ZS sftat  
approved redeemable share 核准可赎回股份 1"odkM  
approved regional stock 认可地区性证券 BJj~fNm1Zr  
approved retirement scheme 认可退休金计划 3 XfXMVm  
approved subordinated loan 核准附属贷款 }C#YR(]  
arbitrage 套戥；套汇；套利 6w}:w?=6  
arbitrageur 套戥者；套汇者 MO#%w  
arbitrary amount 临时款项 o-O/MS
 
arrangement 措施；安排；协定 !gf&l ^)  
arrears 欠款 'KQuz)-  
arrears of pay 欠付薪酬 EmY4>lr  
arrears of revenue 逾期未收税款；逾期未收的帐项 GN1cnM>`  
articles of association 组织章程；组织细则；组织章程细则 C [2tH2*#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wOi>i`D&  
ascertainment of profit 确定利润 5[gkGKkf_  
"Asia Clear" “亚洲结算系统” _i8$!b2Mr  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,(`@ZFp$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J*U(f{Q(  
Asian Development Fund [ADF] 亚洲发展基金 h'-TZXs0e1  
Asian dollar bond 亚洲美元债券 2|%30i,vV  
Asian dollar market 亚洲美元市场 ;*Z w}51  
Asian dollar rate 亚洲美元利率 ?>o39|M_w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Z=F=@<!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Wt3\&.n  
asked price 沽盘；喊价；索价；卖方报价 W: ?-d{  
assessable income 应评税入息 WejY b;KS  
assessable loss 应评税亏损 W&!Yprr  
assessable profit 应评税利润 >uuX<\cW  
assessable value 应评税值 C#-x 3d-{  
assessed profit 估定利润 cE*|8'rSf  
assessed value 经评估价值 4UL-j  
assessment 评税；评定；估价；评税单 I$mOy{/#  
assessment number 评税编号；估价编号 Ew:JpMR  
assessment of additional tax 补加税评税 XbH X,W$h  
assessment of performance 业绩评估；实绩评价 OC>" +  
Assessor 评税主任 Jx>P%>+<j  
asset price bubbles 资产价格泡沫 <m(nZ'Zqz2  
asset-backed securities 具资产保证的证券 g(5s{njL  
assets accretion 资产增值 Oy|9po  
assets and liabilities 资产与负债 e8lF$[i  
assets betterment statement 资产递增表；资产改进表 Q49|,ou[H  
assets lending 实物放款；有抵押贷款 kcYR:;y  
assets of the company passing on the death 死者去世时转移的公司资产 +bO{UC[  
assets pledged as security for liabilities 用作负债抵押的资产 T]vD ,I+  
assets portfolio 资产投资组合 )nJ>kbO~8  
assets price 资产价格 ;:!LAe  
assets quality 资产质素 ifgaBXT55  
assets realization 资产变现 ~b7Nzzfo  
assets refinancing arrangement 资产再集资安排 s=q+3NTv  
assets securitization 资产证券化 %eah=e  
assets situated outside Hong Kong 在香港以外地方的资产 lT:<ZQyjT  
assets stripping 削减资产；拆卖资产 m|7g{vHVV  
assets value 资产值 MoX*e  
assignee 承让人 ZbGyl}8ua  
assignment 转让；转让书；转让契 isd[l-wAmf  
assignment of interest 权益转让 LTY.i3  
assignment of letters patent and trade mark 专利证书及商标转让 FCe503qND$  
assignment of property 物业转让；物业转让书 x9ws@=[:  
assignment right 转让权 0?:ZERv  
assignor 转让人 ]t=>#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 aFSZYyPxwv  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,f1wN{P  
associate member 附属会员 eP2 yU  
associated body corporate 相联法人团体 {Y@[hoHtF  
associated company 相联公司；联属公司 ;,A\bmC  
associated corporation 相联法团 B#DV<%GPl  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7uDUZdJy  
公认会计师公会〔英国〕 T#BOrT>V  
Association of Futures Exchange Brokers 香港期货经纪协会 14&EdTG.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {0LdLRNZ  
association of underwriters 承保人组织 d}=p-s.GA  
assumption of control 接管 zm}
1~A  
assurance 担保；保险；转易；转易书 evs2dz<e
A  
assurance of interest 权益的转易 -(iJ<  
at 19XX price 按一九ＸＸ年价格计算 ='JX_U`A^F  
at a discount 按赔价计算；按贴水价格计算；打折扣 *= 71/&B  
at a premium 按溢价计算；按升水价格计算 MJC Yi<D  
at call 通知付款；按通知 CeJ|z{F\  
at constant market price 按固定市价计算  A:!{+  
at constant price 按固定价格计算 vLke,MKW  
at cost 按成本计算 fU}w81oe  
at current market price 按当时市价计算；按现时市价计算 i!HGM=f  
at current price 按当时价格计算；按现时价格计算 Lf-8G5G  
at factor cost 按要素成本计算；按生产要素成本计算 #SXXYh-e  
at money-of-the-day price 按付款当日价格计算 B%pvk.`  
at or better 按指定或较佳价位〔买卖指令〕 z%KC
hU  
at par 按面值计算；平价 qb<gh D=j  
at sight 见票即付 s_[?(Ip{  
at the close 按收市盘 S3<v?tqLr  
at the opening 按开市盘 v\ox:C  
attestation 见证；见证条款 X"0Q)  
at-the-money option 平价期权 f/B--jq  
attorney 受权人；受托代表人 9j"\Lr*o"  
attornment 新拥有人承认书 Z~|J"2.  
attributable profit 可归属利润 QEgv,J{  
attributable share value 可归属股份价值 0%t|?@HoN  
Auckland Stock Exchange 奥克兰证券交易所 xH0/R LK3J  
auction 拍卖 xki"'

  
auctioneer 拍卖商 FX^E |  
audit 审计；核数 xr/k.Fz  
Audit Commission 审计署 TGNeEYr  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] L$xRn/\  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Jc)1}  
audit review 帐目审查 XJ\q!{;h  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5Z[D(z  
audited account 审计帐目；经审计的帐目 J$Q-1fjj  
audited annual account 经审计的周年帐目 E)P1`X  
audited balance sheet 经审计的资产负债表 uM}O8N  
auditor 核数师；核数主任；审计师 H6O\U2+  
auditor's certificate 核数师证明书；审计师证明书 zaZ}:N/w(z  
auditor's report 核数师报告；审计师报告 ,54<U~Lg:  
Aussie bond 澳元债券 Wg%-m%7O  
austerity budget 紧缩预算 t>fB
@xHBB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {<2ZbN?  
Australia All Ordinaries Index 澳洲所有普通股票指数 |$t0cd  
Australian Dollar [AUD] 澳元 =gIYa  
Australian Options Market 澳大利亚期权市场 wj^I1;lO  
Australian Securities Commission 澳洲证券事务监察委员会  {5udol5?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jveRiW@  
Australian Stock Exchange 澳大利亚证券交易所 @\y7 9FX  
Austrian Schilling [ATS] 奥地利先令 P1QJ'eC;T  
authentication 认证；鉴证 Kq$Zyf=E  
authority to purchase 委托购买证；委购书 ie!4z34  
authorization 认可；核准；授权；授权书 D:(f"  
authorization by direction 指示授权 >DRs(~|V#  
authorization by instruction 指令授权 vFOv IVp  
authorization by warrant 令状授权 XbC8t &Q],  
authorization of unit trust 单位信托的认可 &J b.OCf  
authorized agent 指定代理人 
7N"Bbl  
authorized capital 法定资本 C\^K6,m5  
authorized clerk 出市员 [f0HUbPX  
authorized dealer 认可交易商 ?N ga  
authorized financial institution 认可财务机构 N::;J  
authorized fund 认可基金 >{S$0D  
authorized fund house 获授权的基金公司；认可基金公司 =oME~oB~  
authorized institution 认可机构 S;'eoqN8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 c)8wO=!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (UZ*36@PJx  
authorized insurer 获授权保险人；获认可承保人 2YKM9Ks  
authorized investment 特准投资项目 SDIeq  
authorized person 获授权人 fF("c6:w(  
authorized representative 获授权代表 -z$0S%2?  
authorized share capital 法定股本 .;b
> T  
automated quotation system 自动报价系统 uKy*N*}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =T)2wcXBB  
自动交易系统〔香港期货交易所有限公司〕 lt4jnV2"a  
automatic adjustment mechanism 自动调整机制 fn OkH  
automatic adjustment system 自动调整系统 tZ^;{sM  
Automatic Clearing House 自动票据交换所 aA`q!s.%A  
automatic exchange rates accumulation system 自动化汇率累集系统 L{f>;[FR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $kma#7  
automatic teller machine [ATM] 自动柜员机 7]%il[  
autopay 自动转帐 X{}#hyYk"  
available assets 可用资产 4E>(Y98  
available fiscal reserve 现存财政储备 _,FoXf7  
available profit 可用利润 ~8(X@~Tn*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 nY9qYFw  
average 平均；平均数；海损 -ZP&zOsDr  
average basic salary 平均基本薪金 %g&,]=W\N  
average consumer expenditure 平均消费开支；一般消费开支 u;Eu<jU1  
average cost 平均成本
prN(V1O  
average cost of land production 增辟土地平均成本 U.U.\   
average daily turnover 平均每日成交额 es[5B*
5  
average daily wage rate 平均每日工资率 KeI:/2  
average expenditure pattern 平均开支模式 nq f<NH3i  
average growth rate 平均增长率 //lZmyP?  
average net fixed assets 固定资产平均净值 Iv72;ZCh?6  
average of relatives 相对价格平均数 ]7kGHIJ|  
average price 平均价格 s;s-6%p  
average propensity to consume 平均消费倾向；一般消费倾向 |WU`p  
average propensity to save 平均储蓄倾向；一般储蓄倾向 VaSNFl1_M  
average rate 平均率 wLSZL  
average revenue 平均收入；平均收益 x{
>Y$t]  
average stock 平均库存；平均存货 iBQBHF   
average yearly rent 平均年租 W \}}gIEM+  
avoidance of double taxation 避免双重课税 7;'.5,-3c  
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 tH,K\v`f  
sN1*Zp'(  
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