一些有用的会计术语(也不知道发的地方对不对)A

A: WOiw 0  
A share Ａ股；甲类股份 m z) O  
abatement of tax 减税；减扣免税额 vzG(u_,9[  
ABN AMRO Bank N.V. 荷兰银行 ^<Q+=\h  
above-the-line expenditure 线上项目支出；经常预算支出 6p])2]N>p  
above-the-line receipt 线上项目收入；经常预算收入 VU9w2/cM  
ABSA Asia Limited 南非联合亚洲有限公司 v[\' M  
absolute change 绝对数值变更 wS9EC}s:Q  
absolute expenditure 实际开支 b$[O^p9x  
absolute guideline figure 绝对准则数字 3+rud9T  
absolute interest 绝对权益 adRvAq]mA  
absolute order of discharge 绝对破产解除令 %Sf%XNtu  
absolute profit margin 绝对利润幅度 lOYzo  
absolute value 实值；绝对值 1*,f  
absolutely vested interest 绝对既得权益 n]jZ2{g+   
absorbed cost 已吸收成本；已分摊成本 >d%;+2  
absorption 吸收；分摊；合并 dX?8@uzu  
absorption rate 吸收率；摊配率；分摊率 Q)#+S(TG  
ACB Finance Limited 亚洲商业财务有限公司 lku}I4  
acceptable form of reciprocity 合理的互惠条件 &N.D!7X  
acceptable rate 适当利率；适当汇率 w-LMV>+6|  
acceptance agreement 承兑协议 l.Iov?e1S  
acceptance for honour 参加承兑 |hk?'WGc`0  
acceptor 承兑人；接受人；受票人 0j@gC0xu)|  
acceptor for honour 参加承兑人 <KlG#7M>  
accident insurance 意外保险 eX;C.[&7;8  
Accident Insurance Association of Hong Kong 香港意外保险公会 .-Yhpw>f  
accident insurance scheme 意外保险计划 Ksr.'  
accident year basis 意外年度基准 B_$hi=?TTd  
accommodation 通融；贷款 &z8I@^<  
accommodation bill 通融票据；空头票据 W6:ei.d+NS  
accommodation party 汇票代发人 80DcM9^t8  
account balance 帐户余额；帐户结余 !lpKZG  
account book 帐簿 !36jtKdM  
account collected in advance 预收款项 #-r,;  
account current book 往来帐簿 ( E;!.=%  
account of after-acquired property 事后取得的财产报告 b=(?\  
account of defaulter 拖欠帐目 QpbyC_:;$4  
account payable 应付帐款 '7Q5"M'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z]:{ruvH  
account receivable 应收帐款 PZ06 _  
account receivable report 应收帐款报表 .93B@u  
account statement 结单；帐单；会计财务报表 /Sy:/
BQ  
account title 帐户名称；会计科目 ,e<(8@BBL  
accountant's report 会计师报告 @ W[LA<  
Accountant's Report Rules 会计师报告规则 8&+m5xS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 OiAP%7i9  
Accounting Arrangements 《会计安排》 *c9/ I  
accounting basis 会计基础 '@t}8J  
accounting by Official Receiver 破产管理署署长呈交的帐目 K)"lq5nM  
Accounting Circular 《会计通告》 0<(F 8  
accounting class 会计类别 ='"DUQH|*  
accounting date 记帐日期；会计结算日期 b}s)3=X@q  
accounting for money 款项核算 g?-HAk6  
Accounting Officer 会计主任 csABfxi
b  
accounting period 会计报告期；会计期 ay4E\=k  
accounting policy 会计政策；会计方针 %\<SSp^n  
accounting practice 会计惯例 kB:6e7D|[  
accounting principle 会计准则 6d4)7PL  
accounting record 会计记录
ZxW4 i  
accounting report 会计报告 anxZ|DE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #4?Z|_j3  
Accounting Society of China 中国会计学会 Twl>Pn>  
accounting statement 会计报表 !A@Ft}
FB  
accounting system 会计制度；会计系统 &b~if}vcb  
accounting transaction 会计事项；帐务交易 x"7`,W  
accounting treatment 会计处理 JWzN 'a R  
accounting year 会计年度 D}YAu,<K  
accretion 增值；添加 d'y\~M9(  
accrual 应计项目；应累算数目 KicPW}_  
accrual basis 应计制；权责发生制 vK@t=d  
accrual basis accounting 应计制会计；权责发生制会计 L!2BE[~  
accrue 应累算；应计 +OM`c7M:  
accrued benefit 应累算利益 -SO`wL NV  
accrued charges 应计费用 ]m&cVy&  
accrued cumulative preference share dividend 应累算的累积优先股股息 :70n%3a  
accrued expenses 应累算费用 bUJ5jkZ)  
accrued interest payable 应付利息；应计未付利息 5^:N]Mp"  
accrued interest receivable 应收利息；应计未收利息 gN./u   
accrued right 累算权益 _\mMgZu  
accruing profit 应累算的利润 %
uA\Le  
accumulated fiscal reserve 累积财政储备 }fzv9$]$  
accumulated profit 累积利润；滚存溢利 rsSE*(T t  
accumulated reserve 累积储备 WJD1U?`  
accumulation of surplus income 累积收益盈余 "lU%Pm]>  
acquired assets 既得资产 9'tOF  
acquisition 收购；购置；取得 ur*@TIvD  
acquisition cost 购置成本 (`nn\)  
acquisition expenses 购置费用 35>VCjCw0  
acquisition of 100% interest 收购全部股权 B{`4"uEb$G  
acquisition of control 取得控制权 ea7l:(C  
acquisition of fixed assets 购置固定资产 H#zsk*=QD  
acquisition of shell “买壳” Dl/Jlsd@  
acquisition price 收购价 8}5dyn{cvE  
act of God 天灾 ciQG.]  
acting partner 执事合伙人 "j(?fVx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R> r@[$z+  
active partner 积极参与的合伙人 vbXZZ  
active trading 交投活跃 +*Um:}&  
actual circulation 实际流通 pzL !42  
actual cost 实际成本 ctqXzM `  
actual expenditure 实际开支；实际支出 iobL6SUZ  
actual income 实际入息；实际收入；实际收益 5 *w a  
actual market 现货市场 qQzf&"  
actual price 现货价；实际价格 "otks\I<  
actual profit 实际利润 &2i3"9k  
actual quotation 实盘；实际价位；实际报价 gtizgUS7  
actual year basis 按实际年度计算 MGoYL\  
actuals 实货 YbX3_N&  
actuarial investigation 精算调查 4O~E4" ]  
actuarial principle 精算原则 *cNqgw#\qL  
actuarial report 精算师报告 *C>B-j$  
Actuarial Society of Hong Kong 香港精算学会 b ] W^_
 
actuarial valuation 精算师估值 `F)Q=  
actuary 精算师 eYJ6&).F  
ad referendum agreement 暂定协议；有待覆核的协定 : 5=E>!  
ad valorem duty 从价税；按值征税 X}!r4<;(  
ad valorem duty system 从价税制 Sw<V/t  
ad valorem fee 从价费 s*blZdP  
ad valorem tariff 从价关税 HkgmZw,  
additional allowance 额外免税额 _9@D o6  
additional amount for unexpired risk 未过期风险的额外款额 bu&x& M*  
additional assessable profit 补加应评税利润 oSDx9%  
additional assessment 补加评税 f(Hh(  
additional commitment 额外承担 Lbo8>L(  
additional commitment vote 额外承担拨款 Woo2hg-ti  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lz=DP:/&  
additional dependent parent allowance 供养父母额外免税额 &PfCY{_  
additional provision 额外拨款 f{]eb1  
additional stamp duty 附加印花税 Km)5;BQxg  
additional tax 补加税罚款；补加税款 G'*_7HD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zP[_ccW@  
adjudged bankrupt 被裁定破产 _3G;-iNX;  
adjudicated bankrupt 裁定破产人 fa~u<m  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 d~lB4  
adjudication of bankruptcy 裁定破产；宣告破产 BC/oh+FW3  
adjudication of insolvency 裁定无力偿还债务 b7X-mkF  
adjusted actual 经调整的实数；调整后的实数 YJioR4+q  
adjusted current assets 经调整的流动资产；调整后的流动资产 Yn0l}=, n  
adjusted figure 经调整的数字；调整后的数额 q;Y9_5S  
adjusted liabilities 经调整的负债；调整后的负债 IB!^dhD!Q  
adjusted loss 经调整的亏损；调整后的亏损 K]0Q=HY{.  
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 Y+ZQN>  
adjusted profit 经调整的利润；调整后的利润 p^=>N9  
adjusted surplus 经调整的盈余额；调整后的盈余额 W6kDQ&q  
adjusted value 经调整的价值；调整后的价值 #Kr\"o1]  
adjustment 调整；修订；理算〔保险〕 :j
sa.X  
adjustment centre 调剂中心 Y6_%HYI$  
adjustment lag 调整过程的时间差距；调整时差 < C{-ph  
adjustment mechanism 调整机制 MT`gCvoF4P  
adjustment of loss 亏损调整 Cd>GY  
adjustment process 调整过程；调整程序 x2 s%qZ#  
adjustment range 调整幅度 XET'XJWF%  
administered exchange rate 受管制汇率  8(.DI/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0zSRk]i.f  
administration expenses 行政费用 dr25;L? B  
administration fee 手续费；行政费 FW?zJ  
administration in bankruptcy 破产管理 QFg,pTj  
administration order 遗产管理令 m 6Xex.d  
administrator 管理人；遗产管理人 *6Ojv- G|5  
administrator of the estate 遗产管理人 bp'qrcFuiL  
admission of debt 债项承认书 (WW*yv.J  
admission of proof 接纳债权证明 >g):xi3qK  
advance 放贷款项；垫付款项；预支款项；预付款项 +Lq;0tRC  
advance account 暂支帐目；预付款帐户 VxlK:*t`  
advance compensation 预付补偿金 q T16th[D  
advance from shareholder 股东垫款 NT qtr="  
advance pending reimbursement 预支以待日后付还 aD2+9?m  
advanced economy 先进经济体系 Jd].e=]pN  
advancement 预付；预付财产 kG =nDy  
advances warrant 垫款令 -uho;  
advancing 贷出 OokBi 02b  
adverse balance 逆差 buIy+  
adverse exchange 逆汇 L&C<-BA/  
advertisement addressed to shareholders 在报章刊登的致股东通告 nG0Uv%?{pj  
advice for collection 托收通知书 1l@gZI12#/  
advice of drawing 提款通知书；汇票通知书 --ED]S 8  
advice of payment 付款通知 5&
&6e`  
Advisory Committee [Securities and Futures Commission] $On  
谘询委员会〔证券及期货事务监察委员会〕 /}_OCuJJ,  
Advisory Committee on Diversification 经济多元化谘询委员会 %?o@YwBo^E  
affidavit 誓章；遗产申报誓章 $_
2S,3 }  
affidavit of no receipt 述明无收款的誓章 R@h@@lSf  
affiliate 联号；联营公司；附属公司 IW48Sg  
affiliated company 附属公司；联号；联营公司 "E? 8.`T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )gO=5_^u*o  
affordability 负担能力 >a5M:s)  
African Development Bank [AfDB] 非洲开发银行 IaxzkX_48  
after-acquired property 事后取得的财产 .EOHkhn  
after-hours dealing 市后交易 r_sZw@lqJ  
after-tax profit 税后盈利；税后利润；税后溢利 *O`76+iZ|_  
agency agreement 代理协议 ?;\xeFy!  
agency expenses 代理机构的开支 (-lu#hJ`&r  
agency fee 代理费 N8$MAW  
Agency Law 《代理法》 /xK5%cE>B  
agent 代理人；承销人 O@.afk"{  
agent of company 公司代理人 D$sG1*@s-  
agent's fee 代理人费；经纪费 k+(UpO=/*  
aggregate 总计；总数；总体数字 S Z@ JzOA  
aggregate amount 总款额；总额 "82<}D^;  
aggregate assets and liabilities 总体资产与负债 wm3fd7T  
aggregate at constant price 按固定价格计算的总体数字 AR<'Airi:  
aggregate demand 总需求 "IOu$?  
aggregate gross position 总持仓量 j( *;W}*^  
aggregate limit 总限额 z0@)@4z!  
aggregate of salaries tax 合计薪俸税 9*?H/iN@p?  
aggregate performance 总体表现；总体业绩 #3:;&@#  
aggregate supply 总体供应 ]Q}z-U  
aggregate surplus 总盈余 W]8tp@  
aggregate total 整体总额 9!XW):  
aggregate value 总值；合计价值 =c
)O8  
aggregated basis 合计基准 won(HK\1p  
aggregated net chargeable income 合计应课税入息实额 Ov vM)?^#  
aggregation 合并计算；合计；总和 >s@6rNgf  
aggregation of incomes of husband and wife 夫妇入息合并计算 Cm4$&?  
aggregation of property 财产的总和 X%S9H^9  
agio 差价；贴水 yIS.'mK  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;l]OmcL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |+?ABPk"  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 =y3gnb6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w|6;Pf~1y)  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 jGB2`^&d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @!92Ok  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dHU#Y,v  
agreement for a settlement 授产协议 x;RjLI4h  
agreement for assignment 转让协议 G$ l>By  
agreement for sale 售卖协议；买卖协议 mp_
(ke  
agreement for sale and purchase 买卖协议 |"[[.Adw9"  
agreement for the payment of interest 支付利息协议 |51z&dG  
agreement for the repayment of money 还款协议 )^&,[Q=i  
agreement of reinsurance 再保险协议 M2[ywab  
Agricultural Bank of China 中国农业银行 b";w\H  
air passenger departure tax 飞机乘客离境税 RI#Cr+/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4|+6a6  
airport tax 机场税 D`r^2(WW  
alcohol duty 酒精税 a
8?Zb^  
alienation 让与；让渡；转让 H}}]Gh.T  
alimony 生活费；赡养费 i8$tId  
All Ordinaries Index [AOI] 所有普通股指数 C[j'0@~V:B  
all risks 全险；综合险 E'p5  
All Sales Record for Stock Market 《股票市场成交报告》 @Q"%a`mKH  
Allied Capital Resources Limited 新联财务有限公司 /rd6p{F  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {7`eR2#Wq  
allocation letter 拨款信件 opz.kP[e,  
allocation of fund 分配款项；预留款项 \ H#zRSbZ  
allocation of profit 利润分配；溢利分配 jW6~^>S  
allocation warrant 拨款令 q#v&&]N=  
allotment 分配；配股 ~o:lh],~  
allotment notice 股份配售通知；配股通知 ojO<sT:by  
allotment of shares 股份分配 P |c6V  
allowable 可获宽免；免税的 A[lkGQtS4  
allowable business loss 可扣除的营业亏损 e_6@oh2s-  
allowable expenses 可扣税的支出 whW"cFg  
allowance 免税额；津贴；备抵；准备金 f"h{se8C  
allowance for debts 债项的免税额 a;p3M
e7  
allowance for depreciation by wear and tear 耗损折旧免税额 LC5NB{b\%>  
allowance for funeral expenses 殡殓费的免税额 f\oB/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A"S{W^iL  
allowance for repairs and outgoings 修葺及支出方面的免税额 %YhZ#>WT  
allowance to debtor 给债务人的津贴 xzdqE  
alteration of capital 资本更改 iMnp `:*  
alternate trustee 候补受托人 mA5xke_)  
amalgamation 合并 ^s25z=^t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9:^SnHAa  
ambit of charges 征税范围；收费范围 Pms"YhyZ7  
amended valuation 经修订的估值 [((P,v*  
American Commodities Exchange 美国商品交易所 [`P+{ R  
American Express Bank Limited 美国运通银行 (o_wv  
American Stock Exchange 美国证券交易所 wVCZ=\L}  
amortization 摊销 IfoeHAWX  
amount due from banks 存放银行同业的款项 BH0@WG7F  
amount due from banks abroad 存放海外银行同业的款项 \AOVdnM:  
amount due from holding companies 控股公司欠款 vJkY  
amount due from local banks 存放本港银行同业的款项 dBY,&=T
4p  
amount due to banks 银行同业的存款 l -~HY*  
amount due to banks abroad 海外银行同业的存款 y\Z7]LHCqw  
amount due to holding companies 控股公司存款 s OD>mc#%Y  
amount due to local banks 本港银行同业的存款 _yTGv-  
amount due to outport banks 外埠银行同业的存款 ' }rUbJo  
amount for note issue 发行纸币的款额 8D eRs#  
amount of bond 担保契据的款额 z65|NO6JW.  
amount of consideration 代价款额 6\(wU?m'/  
amount of contribution 供款数额 %s~MfK.k  
amount of indebtedness 负债款额 MyZ@I7Fb,  
amount of principal of the loan 贷款本金额 ZbJzf]y:6  
amount of rates chargeable 应征差饷数额 yG'5up  
amount of share capital 股本额 XW6Ewrm=vT  
amount of sums assured 承保款额 Y5fwmH,a-  
amount of variation 变动幅度 S?nXpYr  
amount of vote 拨款数额 uzL)qH$b  
amount payable 应付款额 nG&=$7x^  
amount receivable 应收款额 ;5 cg<~t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t^.U<M  
analysis 分析 <!^wGN$f  
ancillary risk 附属风险 ^-T!(P:  
annual account 周年帐目；周年帐目报表；年度决算；年结 IbQ3*  
annual accounting date 年结日期 MWGW[V;  
annual allowance 每年免税额；年积金；年度津贴；年津 Q9)/INh  
annual balance 年度余额 U3MfEM!x  
annual disposable income 每年可动用收入
^G{3x  
annual estimates 周年预算 gq`gitu0  
annual fee 年费 xd\k;nq  
annual general meeting 周年大会 `,~I*}T>5W  
annual growth rate 年增率；每年增长率 O<l_2?S1  
annual long-term supplement 长期个案每年补助金 M(o?I}  
annual pensionable emolument 可供计算退休金的年薪 yyfm  
annual report 年报 j,QeL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~a&s5E {  
annual return 周年报表；周年申报表；每年报税表格 ]O s!=rt  
Annual Return Rules 《周年报表规则》 g7@G&Ro9J\  
annual review of consumer prices 每年消费物价回顾 ?:OL8&0  
annual roll-forward basis 逐年延展方式 ZLe@O~f;%  
annual salary 年薪 hdtb.u~  
annual statement 年度报表；年度决算表 ',nGH|K.  
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 ;1}~(I#Y  
annuitant 年金受益人 qsX
K4`  
annuity 年金 ^R\0<\'  
annuity contract 年金合约 WlU^+ctS  
annuity on human life 人寿年金 b Mi,z3z  
antecedent debt 先前的债项 v-2O{^n  
ante-dated cheque 倒填日期支票 vMK
mHq  
anticipated expenditure 预期开支 2'tZ9mK  
anticipated net profit 预期纯利 r6&f I"Yg  
anticipated revenue 预期收入 s%"3F<\  
anti-inflation measure 反通货膨胀措施 }X94M7+->  
anti-inflationary stance 反通货膨胀立场 49&p~g  
apparent deficit 表面赤字 : 'M$:ZJ  
apparent financial solvency 表面偿债能力 QkUq%}_0  
apparent partner 表面合伙人 NxVqV5'  
application for personal assessment 个人入息课税申请书 l'T3RC,\  
application of fund 资金应用 oEvXZ;F@.  
application to release as liquidator and to destruct the books of accounts and documents QPgM<ns  
申请免除清盘人职务及毁灭帐簿与文件 =7ul
,  
appointed actuary 委任精算师 &'9 Jy'(X  
appointed auditor 委任核数师；委任审计师 ZWaHG_ U)  
appointed trustee 委任的受托人 %,$/wh)<V  
appointer 委任人 @ae;&  
apportioned pro rata 按比例分摊 oe,L&2Jz@  
apportionment 分配；分摊 Ej>5PXp'2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +[Nc";Oy  
apportionment formula 分摊方程式 qT^R>p  
apportionment of estate duty 遗产税的分摊 R"#DR^.;  
appraisal 估价；评估 H2`aw3  
appreciable growth 可观增长 :<f7;.  
appreciable impact 显着影响 v.H00}[.  
appreciable increase 可观增长 _x_om#~n  
appreciation 增值；升值 LL@VR#n"V  
appreciation against other currencies 相对其他货币升值 -S\7
4hA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6f/>o
$  
appreciation tax 增值税 0TK+R43_  
appropriation 拨款；拨用；拨付 TWkuR]5  
appropriation account 拨款帐目 U`sybtuBP'  
Appropriation Bill 拨款法案 p*E_Po  
appropriation-in-aid system 补助拨款办法 o,(MB[|hQ  
approved assets 核准资产 (5rH72g(  
approved basket stock 认可一篮子证券 E$]7w4,n  
approved budget 核准预算 ?it49  
approved charitable donation 认可慈善捐款 4^(u6tX5|+  
approved charitable institution 认可慈善机构 0\#uxzdhJ  
approved currency 核准货币；认可货币 0<75G6wd  
approved estimates 核准预算 ,\zp&P"p  
approved estimates of expenditure 核准开支预算 +"rZ<i  
approved overseas insurer 核准海外保险人 UO$z_ p]w  
approved overseas trust company 核准海外信托公司 eU?SLIof[{  
approved pooled investment fund 核准汇集投资基金 CJ0j2e/  
approved provident fund scheme 认可公积金计划 E8#RG-ci  
approved provision 核准拨款 cLR02  
approved redeemable share 核准可赎回股份 z%5i^P  
approved regional stock 认可地区性证券 i{TErJ{}e  
approved retirement scheme 认可退休金计划 W#!![JDc  
approved subordinated loan 核准附属贷款 -I4-K%%B`  
arbitrage 套戥；套汇；套利 LyRto  
arbitrageur 套戥者；套汇者 &g;4;)p*8  
arbitrary amount 临时款项 7bOL,S  
arrangement 措施；安排；协定 8&:  *<  
arrears 欠款 6n37R#(  
arrears of pay 欠付薪酬 ~]8bTw@  
arrears of revenue 逾期未收税款；逾期未收的帐项 nV'~uu  
articles of association 组织章程；组织细则；组织章程细则 e 5U<nf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VOH.EK?5  
ascertainment of profit 确定利润 E&r*[;$  
"Asia Clear" “亚洲结算系统” v]+,kbT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 } _Yk.@J5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {tn%HK">  
Asian Development Fund [ADF] 亚洲发展基金 .6S]\dp7~  
Asian dollar bond 亚洲美元债券 NY(c4fzl  
Asian dollar market 亚洲美元市场 zB`)\
 
Asian dollar rate 亚洲美元利率 xB"o 7,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 k @'
85A`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ym6zNb8 bQ  
asked price 沽盘；喊价；索价；卖方报价 B]oIFLED  
assessable income 应评税入息 gn"_()8cT  
assessable loss 应评税亏损 q5J6d+  
assessable profit 应评税利润 ;B>2oq  
assessable value 应评税值 | W:JI  
assessed profit 估定利润 fdP[{.$?(  
assessed value 经评估价值 YOo?.[}@  
assessment 评税；评定；估价；评税单 g(m3 &  
assessment number 评税编号；估价编号 \NwL#bQ~  
assessment of additional tax 补加税评税 mle"!*  
assessment of performance 业绩评估；实绩评价 C(7
uvQ  
Assessor 评税主任 xb$eFiQ  
asset price bubbles 资产价格泡沫 +V*FFv  
asset-backed securities 具资产保证的证券 Un\h[m  
assets accretion 资产增值 ^pA|ubZ  
assets and liabilities 资产与负债 TUzpln  
assets betterment statement 资产递增表；资产改进表 vy\;#X!  
assets lending 实物放款；有抵押贷款 -ZqN~5>j)  
assets of the company passing on the death 死者去世时转移的公司资产 *fVs|  
assets pledged as security for liabilities 用作负债抵押的资产 ~yz7/?A)TS  
assets portfolio 资产投资组合 J2H/z5YRJ4  
assets price 资产价格 )P>Cxzs  
assets quality 资产质素 I4 dS,h  
assets realization 资产变现 3#vhQ*xU  
assets refinancing arrangement 资产再集资安排 SAswP  
assets securitization 资产证券化 ;,GE!9HW  
assets situated outside Hong Kong 在香港以外地方的资产 vB(tpki|  
assets stripping 削减资产；拆卖资产 eED Fm  
assets value 资产值 aV`4M VWOz  
assignee 承让人 \v.16obH  
assignment 转让；转让书；转让契 o<2H~2/  
assignment of interest 权益转让 b6BeOR*ps  
assignment of letters patent and trade mark 专利证书及商标转让 RMU]GCa  
assignment of property 物业转让；物业转让书 zMasA  
assignment right 转让权 Zn&S7a>7  
assignor 转让人 X]d["  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 l%@>)%LA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 513{oM:  
associate member 附属会员 Qe<DX"  
associated body corporate 相联法人团体 +4U?*:n  
associated company 相联公司；联属公司 T.nY>Q8  
associated corporation 相联法团 AK%2#}k.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] FaO1?.  
公认会计师公会〔英国〕 f6n'g:&.W  
Association of Futures Exchange Brokers 香港期货经纪协会 IKSe X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G3vKA&KZ  
association of underwriters 承保人组织 -Gjz;/s%XH  
assumption of control 接管 qD:3;85  
assurance 担保；保险；转易；转易书 bf]W_I]B  
assurance of interest 权益的转易 $r})j
~c  
at 19XX price 按一九ＸＸ年价格计算 M;*f(JY$  
at a discount 按赔价计算；按贴水价格计算；打折扣 bm9@A]yP  
at a premium 按溢价计算；按升水价格计算 n`<YhV  
at call 通知付款；按通知 %|md0  
at constant market price 按固定市价计算 3uA%1 E  
at constant price 按固定价格计算 .zf#S0y%(  
at cost 按成本计算 aV3:wp]Gn  
at current market price 按当时市价计算；按现时市价计算 `PK1zS
r  
at current price 按当时价格计算；按现时价格计算 T^YdAQeE  
at factor cost 按要素成本计算；按生产要素成本计算  mD`
v>L  
at money-of-the-day price 按付款当日价格计算 *ZP
$dQ  
at or better 按指定或较佳价位〔买卖指令〕 cSy{*K{B  
at par 按面值计算；平价 d;UP|c>2  
at sight 见票即付 KO/Z|I  
at the close 按收市盘 _IiTB  
at the opening 按开市盘 {p&M(
W]  
attestation 见证；见证条款 *cn,[  
at-the-money option 平价期权 ],{b&\  
attorney 受权人；受托代表人 *k$&U3=  
attornment 新拥有人承认书 R<aF;Rvb5  
attributable profit 可归属利润 "{-jZdq'  
attributable share value 可归属股份价值 *{|{T_H:  
Auckland Stock Exchange 奥克兰证券交易所 mk#xbvvG  
auction 拍卖 &t1?=F,]  
auctioneer 拍卖商 A}KRXkB  
audit 审计；核数 e\%emp->  
Audit Commission 审计署 /
*=1hF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] gB1w,96J  
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〕 H(bR@Qok  
audit review 帐目审查 ab4(?-'-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %:rct  
audited account 审计帐目；经审计的帐目 YI!ecx%/4  
audited annual account 经审计的周年帐目 & yFS  
audited balance sheet 经审计的资产负债表  meQ>mW  
auditor 核数师；核数主任；审计师 E _d^&{j  
auditor's certificate 核数师证明书；审计师证明书 MU2ufKq4)  
auditor's report 核数师报告；审计师报告 8,
Iil:w  
Aussie bond 澳元债券 z/zUb``  
austerity budget 紧缩预算 r}ZL{uWMW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2t'^  
Australia All Ordinaries Index 澳洲所有普通股票指数 s"5f5Cn/Wh  
Australian Dollar [AUD] 澳元 Xk=bb267  
Australian Options Market 澳大利亚期权市场 It.G-(  
Australian Securities Commission 澳洲证券事务监察委员会 fW^\G2Fk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NUH;\*]8s  
Australian Stock Exchange 澳大利亚证券交易所 ,{=pFs2  
Austrian Schilling [ATS] 奥地利先令 c zTr_>
  
authentication 认证；鉴证 wWV`k  
authority to purchase 委托购买证；委购书 lt 74`9,f  
authorization 认可；核准；授权；授权书 ()L[l@m  
authorization by direction 指示授权 [:Kl0m7  
authorization by instruction 指令授权 Q; DN*  
authorization by warrant 令状授权 (
dZu&  
authorization of unit trust 单位信托的认可 %\OG#36  
authorized agent 指定代理人 }c/p+Wo  
authorized capital 法定资本 Uz(Sv:G  
authorized clerk 出市员 z3RD*3b  
authorized dealer 认可交易商 Fljqh8c5  
authorized financial institution 认可财务机构 oCD#Gmr  
authorized fund 认可基金 `uL^!-  
authorized fund house 获授权的基金公司；认可基金公司 D|`O8o?)  
authorized institution 认可机构 w\wS?E4G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [K_v,m]   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (6##\}L&9  
authorized insurer 获授权保险人；获认可承保人 :H/CiN  
authorized investment 特准投资项目 daamP$h9  
authorized person 获授权人 #gjhs"$
~  
authorized representative 获授权代表 pRS+vV3  
authorized share capital 法定股本 @ 63Uk2{W>  
automated quotation system 自动报价系统 OhUEp g[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] aKi&2>c5>  
自动交易系统〔香港期货交易所有限公司〕 9I3vW]0x[  
automatic adjustment mechanism 自动调整机制 ,S.<qmf  
automatic adjustment system 自动调整系统 r)S tp`p  
Automatic Clearing House 自动票据交换所 #
NU;$&  
automatic exchange rates accumulation system 自动化汇率累集系统 WDznhMo  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 b[}f]pB@n  
automatic teller machine [ATM] 自动柜员机 1+`Bli]dE  
autopay 自动转帐 fZM)>  
available assets 可用资产 |l5ol@2*  
available fiscal reserve 现存财政储备 W$_}lE$  
available profit 可用利润 <Z^P8nu  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [,;h1m ~iX  
average 平均；平均数；海损 fB.xjp?  
average basic salary 平均基本薪金 ~zdHJ8tYp  
average consumer expenditure 平均消费开支；一般消费开支 %6-5hBzZN  
average cost 平均成本 b5r.N1ms  
average cost of land production 增辟土地平均成本 %"#%/>U4  
average daily turnover 平均每日成交额 A6D.bJ)  
average daily wage rate 平均每日工资率 Mf [v7\  
average expenditure pattern 平均开支模式 uCX+Lw+As  
average growth rate 平均增长率 x\/N09  
average net fixed assets 固定资产平均净值 9ure:Dko(Y  
average of relatives 相对价格平均数 *=+m;%]_  
average price 平均价格 !nX}\lw  
average propensity to consume 平均消费倾向；一般消费倾向 i7@qfe$fR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~nul[>z  
average rate 平均率 !VNLjbee.  
average revenue 平均收入；平均收益 6]`XW0{C  
average stock 平均库存；平均存货 kGaK(^w  
average yearly rent 平均年租 QL_~E;U  
avoidance of double taxation 避免双重课税  {@XzY>  
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 v4X\LsOP  
dy>iIc>  
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