一些有用的会计术语(也不知道发的地方对不对)A

A: cyjgi /Z  
A share Ａ股；甲类股份 *j1Skd.#At  
abatement of tax 减税；减扣免税额 Ei<+{P(t0  
ABN AMRO Bank N.V. 荷兰银行 -g9CW[  
above-the-line expenditure 线上项目支出；经常预算支出 "<&o;x<  
above-the-line receipt 线上项目收入；经常预算收入 fyx Q{J  
ABSA Asia Limited 南非联合亚洲有限公司 7uv"#mq  
absolute change 绝对数值变更 wax^iL!  
absolute expenditure 实际开支 }p)a7xn}  
absolute guideline figure 绝对准则数字 4RQ38%> >j  
absolute interest 绝对权益 vu*{+YpH  
absolute order of discharge 绝对破产解除令 l96AJB'  
absolute profit margin 绝对利润幅度 -biw{  
absolute value 实值；绝对值 <0l:B;
3  
absolutely vested interest 绝对既得权益 Vj)
"?|V  
absorbed cost 已吸收成本；已分摊成本 oOXJ7|n  
absorption 吸收；分摊；合并 \ sz
](X  
absorption rate 吸收率；摊配率；分摊率 Fghan.F  
ACB Finance Limited 亚洲商业财务有限公司 eIPk$j{e  
acceptable form of reciprocity 合理的互惠条件 .rDao]K  
acceptable rate 适当利率；适当汇率 lY|]  
acceptance agreement 承兑协议 9]{Ss$W3x  
acceptance for honour 参加承兑 D[YdPg@-  
acceptor 承兑人；接受人；受票人 ZiH4s|  
acceptor for honour 参加承兑人 J04R,B  
accident insurance 意外保险 X0$?$ta  
Accident Insurance Association of Hong Kong 香港意外保险公会 cIuCuh0I`  
accident insurance scheme 意外保险计划 qX[C%  
accident year basis 意外年度基准 1o   
accommodation 通融；贷款 ~ :B/`1[m  
accommodation bill 通融票据；空头票据 3VQmo\li  
accommodation party 汇票代发人 HE2t0sAYX  
account balance 帐户余额；帐户结余 $VxuaOTyVZ  
account book 帐簿 _B}QS"A  
account collected in advance 预收款项 9*?YES'6  
account current book 往来帐簿 xkaed  
account of after-acquired property 事后取得的财产报告 kY~yA2*G  
account of defaulter 拖欠帐目  VOmS>'$  
account payable 应付帐款 `-rtU  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 MF::At[4  
account receivable 应收帐款 <S@2%%W  
account receivable report 应收帐款报表 %NL7XU[~  
account statement 结单；帐单；会计财务报表 `3UvKqe  
account title 帐户名称；会计科目 qMBEJ<o  
accountant's report 会计师报告 I]d?F:cdX  
Accountant's Report Rules 会计师报告规则 ,=}+.ax  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Oo%%f+  
Accounting Arrangements 《会计安排》 {JcMJZ3  
accounting basis 会计基础 _x7>d:C  
accounting by Official Receiver 破产管理署署长呈交的帐目 D4+OWbf6  
Accounting Circular 《会计通告》 QVR-`d/  
accounting class 会计类别 -n$hm+S  
accounting date 记帐日期；会计结算日期 T!5g:;~y >  
accounting for money 款项核算 Bq\WG=Fd  
Accounting Officer 会计主任 4wwRNu*  
accounting period 会计报告期；会计期 tpKQ$)ed  
accounting policy 会计政策；会计方针 {Hxziyv~Y(  
accounting practice 会计惯例 E>}3MfL  
accounting principle 会计准则 :UsNiR=l  
accounting record 会计记录 rP&.`m88n  
accounting report 会计报告 
<$'FTv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /vFdhh  
Accounting Society of China 中国会计学会 DzvGR)>/  
accounting statement 会计报表 X]%n#\t,]  
accounting system 会计制度；会计系统 ZCkwK  
accounting transaction 会计事项；帐务交易 zeHs5P8}r  
accounting treatment 会计处理 ()@+QE$  
accounting year 会计年度 Y3f2RdGl  
accretion 增值；添加 *s"{JrG`O  
accrual 应计项目；应累算数目 }Xy<F?Mh  
accrual basis 应计制；权责发生制 q%}54E80  
accrual basis accounting 应计制会计；权责发生制会计 +t;j5\HS  
accrue 应累算；应计 l,
M?  
accrued benefit 应累算利益 s$OnQc2/  
accrued charges 应计费用 Sc$]ar]S  
accrued cumulative preference share dividend 应累算的累积优先股股息 z4c{W~}`  
accrued expenses 应累算费用 {= l9{K`~  
accrued interest payable 应付利息；应计未付利息 ^<'=]?xr  
accrued interest receivable 应收利息；应计未收利息 .^* .-8q  
accrued right 累算权益 \!:^=2VF  
accruing profit 应累算的利润 UPJ3YpK  
accumulated fiscal reserve 累积财政储备 <al/>7z' O  
accumulated profit 累积利润；滚存溢利 VSa#X |z  
accumulated reserve 累积储备 |
B.tBt^  
accumulation of surplus income 累积收益盈余 5J8U] :Y)  
acquired assets 既得资产 Ny)!uqul*  
acquisition 收购；购置；取得 N[AX]gOJ  
acquisition cost 购置成本 AE 2>smp5@  
acquisition expenses 购置费用 (Puag*  
acquisition of 100% interest 收购全部股权 E h>qUa  
acquisition of control 取得控制权 =;^#5dpt$  
acquisition of fixed assets 购置固定资产 |cCrLa2*-  
acquisition of shell “买壳” G4eY}3F7,4  
acquisition price 收购价 Mk@%Wuxg2  
act of God 天灾 $&iw(BIq  
acting partner 执事合伙人 jO#5ZhG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |/-H:\5  
active partner 积极参与的合伙人 9.qjEe  
active trading 交投活跃 ^X/[x]UOT@  
actual circulation 实际流通 7R`:^}'>  
actual cost 实际成本 ?4,e?S6,[  
actual expenditure 实际开支；实际支出 nv^nq]4'Dq  
actual income 实际入息；实际收入；实际收益 t LZ4<wc  
actual market 现货市场 + \AiUY  
actual price 现货价；实际价格 J}cqBk>  
actual profit 实际利润 w8df-]r  
actual quotation 实盘；实际价位；实际报价 &k4)&LQJ  
actual year basis 按实际年度计算 #4e Taik  
actuals 实货 @] `_+\y  
actuarial investigation 精算调查 0HRLTgIC  
actuarial principle 精算原则 Oy^)lF/  
actuarial report 精算师报告 -mlBr63Bj  
Actuarial Society of Hong Kong 香港精算学会 Ht Z3n"2  
actuarial valuation 精算师估值 pO.+hy  
actuary 精算师 2Po e-=  
ad referendum agreement 暂定协议；有待覆核的协定 !Z*2X ^  
ad valorem duty 从价税；按值征税 '%$)"g]/#  
ad valorem duty system 从价税制 J`*!U4  
ad valorem fee 从价费 E6  2{sA^  
ad valorem tariff 从价关税 .6m%/-whS  
additional allowance 额外免税额 G92Ya^`  
additional amount for unexpired risk 未过期风险的额外款额 *0GR }k  
additional assessable profit 补加应评税利润 ersddb^J]  
additional assessment 补加评税 PO,mg?JG(  
additional commitment 额外承担 1 U|IN=  
additional commitment vote 额外承担拨款 kCO`JAH#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b3z{FP  
additional dependent parent allowance 供养父母额外免税额 $-zt,iRyV  
additional provision 额外拨款 G:HPd.ay  
additional stamp duty 附加印花税 qd=&*?  
additional tax 补加税罚款；补加税款 O|opNr  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ',o ,o%n  
adjudged bankrupt 被裁定破产 3(De> gs$  
adjudicated bankrupt 裁定破产人 H]7MNY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 QN!$41A?{  
adjudication of bankruptcy 裁定破产；宣告破产 s3sAw~++  
adjudication of insolvency 裁定无力偿还债务 l cHqg  
adjusted actual 经调整的实数；调整后的实数 2nL[P#r  
adjusted current assets 经调整的流动资产；调整后的流动资产 
'w^Md  
adjusted figure 经调整的数字；调整后的数额 xU4,Rcgo  
adjusted liabilities 经调整的负债；调整后的负债 p<w2e  
adjusted loss 经调整的亏损；调整后的亏损 p_x@FA(  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 y6bl&_  
adjusted profit 经调整的利润；调整后的利润 ~|_s2T  
adjusted surplus 经调整的盈余额；调整后的盈余额 &R\t<X9 n  
adjusted value 经调整的价值；调整后的价值 dD Qx[  
adjustment 调整；修订；理算〔保险〕 @j/UDM  
adjustment centre 调剂中心 dX4"o?KD>  
adjustment lag 调整过程的时间差距；调整时差 <<,YgRl2  
adjustment mechanism 调整机制 gr?[KDl~  
adjustment of loss 亏损调整 .Du-~N4\  
adjustment process 调整过程；调整程序 r~&[Gaw  
adjustment range 调整幅度 .d)X.cO  
administered exchange rate 受管制汇率 \OV><|Lkh  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 JVP
l\I  
administration expenses 行政费用 ?pS,?>J f  
administration fee 手续费；行政费 PyOj{WX>W  
administration in bankruptcy 破产管理 g%P6f  
administration order 遗产管理令 KCE5Z?k  
administrator 管理人；遗产管理人 F|,_k%QP  
administrator of the estate 遗产管理人 r5h+_&v,M  
admission of debt 债项承认书 MGt[zLF9  
admission of proof 接纳债权证明 f@3?kM(  
advance 放贷款项；垫付款项；预支款项；预付款项 o5NV4=  
advance account 暂支帐目；预付款帐户 bi^[Eh  
advance compensation 预付补偿金 6FYO5=R  
advance from shareholder 股东垫款 FaNr}$Pe  
advance pending reimbursement 预支以待日后付还 -@6R`m=>  
advanced economy 先进经济体系 ~N<zv({lG  
advancement 预付；预付财产 {yo<19kV@  
advances warrant 垫款令 <OQn|zU\  
advancing 贷出 ?X'm>R. @  
adverse balance 逆差 v}vwk8  
adverse exchange 逆汇 }XJA#@  
advertisement addressed to shareholders 在报章刊登的致股东通告 it Byw1/  
advice for collection 托收通知书 qL;OE.?oA  
advice of drawing 提款通知书；汇票通知书 4=BIYC"Lu  
advice of payment 付款通知 Ez\TwK  
Advisory Committee [Securities and Futures Commission] >S<`ri'5_  
谘询委员会〔证券及期货事务监察委员会〕 |"j{!Ei  
Advisory Committee on Diversification 经济多元化谘询委员会 0Nvk|uI V[  
affidavit 誓章；遗产申报誓章 Rm^3K  
affidavit of no receipt 述明无收款的誓章 ku8C#%.m3  
affiliate 联号；联营公司；附属公司 zWN<"[agc  
affiliated company 附属公司；联号；联营公司 i?{cB!7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q9)]R  
affordability 负担能力 /6K9? /  
African Development Bank [AfDB] 非洲开发银行 F.]D\"0`  
after-acquired property 事后取得的财产 pTQ70V3  
after-hours dealing 市后交易 DJ zJ$Q  
after-tax profit 税后盈利；税后利润；税后溢利 U]o  
agency agreement 代理协议 -a=RCzX]  
agency expenses 代理机构的开支 I34|<3t$  
agency fee 代理费 QfdATK P  
Agency Law 《代理法》 CXI%8eFXe$  
agent 代理人；承销人 E.Vlz^B  
agent of company 公司代理人 {5GXN!f  
agent's fee 代理人费；经纪费 4p}?QR>tZ  
aggregate 总计；总数；总体数字 >/BMA;`  
aggregate amount 总款额；总额 {*BZ;Xh\8  
aggregate assets and liabilities 总体资产与负债 Em<B9S  
aggregate at constant price 按固定价格计算的总体数字 "j2th.  
aggregate demand 总需求 Lrrc&;  
aggregate gross position 总持仓量 Z,jR:_p  
aggregate limit 总限额 :637MD>5lO  
aggregate of salaries tax 合计薪俸税 S6<z2-y  
aggregate performance 总体表现；总体业绩 rf ?\s/#OY  
aggregate supply 总体供应 ~;V5*t  
aggregate surplus 总盈余 6rP?$mn2  
aggregate total 整体总额 s"'ns  
aggregate value 总值；合计价值 6E)emFkQ  
aggregated basis 合计基准 e|-%-juI  
aggregated net chargeable income 合计应课税入息实额 dvW2X  
aggregation 合并计算；合计；总和 ?LwBF;Y  
aggregation of incomes of husband and wife 夫妇入息合并计算 _9pcHhJux  
aggregation of property 财产的总和 x\i+MVR-  
agio 差价；贴水 "9^OT  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _{ Np_(g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fe3a_gYPz  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 p0|PVn.^h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q"Pl)Q\  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 2gN78
#d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qlNB\~HCe  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K_Q-9j  
agreement for a settlement 授产协议 -U
BH,U  
agreement for assignment 转让协议 gj@>9  
agreement for sale 售卖协议；买卖协议 0^25uAD=  
agreement for sale and purchase 买卖协议 HOr.(gL!  
agreement for the payment of interest 支付利息协议 hU~up a<dD  
agreement for the repayment of money 还款协议 4;|@eN  
agreement of reinsurance 再保险协议 i"h~QEE  
Agricultural Bank of China 中国农业银行 e#<A\?  
air passenger departure tax 飞机乘客离境税 8=-/0y9,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 W%-`  
airport tax 机场税 \hO}3;*&  
alcohol duty 酒精税 B
GrV,h^  
alienation 让与；让渡；转让 L2Z-seE  
alimony 生活费；赡养费 aInh?-  
All Ordinaries Index [AOI] 所有普通股指数 n_/;j$h  
all risks 全险；综合险 XEL~y  
All Sales Record for Stock Market 《股票市场成交报告》 3n)\D<f]#  
Allied Capital Resources Limited 新联财务有限公司 9zD,z+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "+Kp8n6  
allocation letter 拨款信件 89YG `  
allocation of fund 分配款项；预留款项 rNl%I@
G  
allocation of profit 利润分配；溢利分配 m5%E1k$=  
allocation warrant 拨款令 m4@Lml+B,  
allotment 分配；配股 _x]q`[Dih  
allotment notice 股份配售通知；配股通知 w?JM;'<AYQ  
allotment of shares 股份分配 ):st-I!o  
allowable 可获宽免；免税的 ~(-df>  
allowable business loss 可扣除的营业亏损 5,#aN}v#?  
allowable expenses 可扣税的支出 QD;:!$Du  
allowance 免税额；津贴；备抵；准备金 X
Nr8,[c  
allowance for debts 债项的免税额 BMH?BRi  
allowance for depreciation by wear and tear 耗损折旧免税额 I~&*8)x
M  
allowance for funeral expenses 殡殓费的免税额 M=sGPPj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 303x|y  
allowance for repairs and outgoings 修葺及支出方面的免税额 'p&q}IO  
allowance to debtor 给债务人的津贴 *XkgwJq  
alteration of capital 资本更改 o<L=l
Q  
alternate trustee 候补受托人 l:14uWu|  
amalgamation 合并 |o#pd\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m/"}Y]
n!  
ambit of charges 征税范围；收费范围 o(@^V!}V  
amended valuation 经修订的估值 '"9Wt@ .  
American Commodities Exchange 美国商品交易所 )P#xny2  
American Express Bank Limited 美国运通银行 j|IvDrm#  
American Stock Exchange 美国证券交易所 Vy+kq_9  
amortization 摊销 UJ^-T+fut  
amount due from banks 存放银行同业的款项 >8EmfjUoc  
amount due from banks abroad 存放海外银行同业的款项 dG%{&W9  
amount due from holding companies 控股公司欠款 psAr>:\3  
amount due from local banks 存放本港银行同业的款项 0GcOI
}  
amount due to banks 银行同业的存款 K{`3,U2Wx  
amount due to banks abroad 海外银行同业的存款 .t
zQ hd>  
amount due to holding companies 控股公司存款 qj*77  
amount due to local banks 本港银行同业的存款 Df}3^J~JX  
amount due to outport banks 外埠银行同业的存款 S<Uv/pn  
amount for note issue 发行纸币的款额 t}2M8ue(&  
amount of bond 担保契据的款额 x-HR[{C  
amount of consideration 代价款额 uE&2M>2  
amount of contribution 供款数额 jWGX:XB  
amount of indebtedness 负债款额 7KZ>x*o  
amount of principal of the loan 贷款本金额 : G0^t
 
amount of rates chargeable 应征差饷数额 X~rHNRIU  
amount of share capital 股本额 ;s w3MRJ  
amount of sums assured 承保款额 4@"n7/<  
amount of variation 变动幅度 ke5_lr(  
amount of vote 拨款数额 ;
f~z_3g  
amount payable 应付款额 Yp6% @c6\  
amount receivable 应收款额 &` weW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .!Q?TSQ+{!  
analysis 分析 '9Xw_1B  
ancillary risk 附属风险 4 moVS1  
annual account 周年帐目；周年帐目报表；年度决算；年结 c\N-B,m&  
annual accounting date 年结日期 |&\cr\T\r  
annual allowance 每年免税额；年积金；年度津贴；年津 !kWx'tJ$  
annual balance 年度余额 h 7*
#;j  
annual disposable income 每年可动用收入 H JjW  
annual estimates 周年预算 y*5$B.u`.  
annual fee 年费 j(`V&S
 
annual general meeting 周年大会 [p 8fg!|  
annual growth rate 年增率；每年增长率 X{;3gN  
annual long-term supplement 长期个案每年补助金 gpe-)hD@R  
annual pensionable emolument 可供计算退休金的年薪 -LMO f?  
annual report 年报 \ Q0-yNt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m|k:wuzqK  
annual return 周年报表；周年申报表；每年报税表格 Tsl0$(2W  
Annual Return Rules 《周年报表规则》 =f-.aq(G/  
annual review of consumer prices 每年消费物价回顾 GoRSLbCUR  
annual roll-forward basis 逐年延展方式 N0']t Gh2  
annual salary 年薪 H_+!.  
annual statement 年度报表；年度决算表 ^|h})OHV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 etLA F  
annuitant 年金受益人 *Q:EICDE7  
annuity 年金 I DtGtkF  
annuity contract 年金合约 2F fwct:  
annuity on human life 人寿年金 bx%P-r31  
antecedent debt 先前的债项 PU{7s  
ante-dated cheque 倒填日期支票 7EukrE<b'  
anticipated expenditure 预期开支 1 Ll<^P  
anticipated net profit 预期纯利 62z"cFN  
anticipated revenue 预期收入 *<T,Fyc|  
anti-inflation measure 反通货膨胀措施 sXm,y$\m  
anti-inflationary stance 反通货膨胀立场 ]Qb85;0)  
apparent deficit 表面赤字 z\Y-8a.]  
apparent financial solvency 表面偿债能力 !mtX*;b(e  
apparent partner 表面合伙人 ^q ?xi5w  
application for personal assessment 个人入息课税申请书 ~pj/_@S@x  
application of fund 资金应用 UkV{4*E  
application to release as liquidator and to destruct the books of accounts and documents 6=xbi{m$  
申请免除清盘人职务及毁灭帐簿与文件 Q)b*; @  
appointed actuary 委任精算师 ~}F$1;t0  
appointed auditor 委任核数师；委任审计师 tr$~INe  
appointed trustee 委任的受托人 Uq}-<q  
appointer 委任人 2t7Hu)V  
apportioned pro rata 按比例分摊 |XdkJv]  
apportionment 分配；分摊 nkvkHh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KZ}F1Mr  
apportionment formula 分摊方程式 K,\Bj/V(  
apportionment of estate duty 遗产税的分摊 -H;p +XAY  
appraisal 估价；评估 +r 2\v  
appreciable growth 可观增长 fooQqWC)  
appreciable impact 显着影响 1
Ev#[FOc  
appreciable increase 可观增长 A(
>kp=~  
appreciation 增值；升值 56R)631]p  
appreciation against other currencies 相对其他货币升值 zHsWj^m"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eTp}*'$p  
appreciation tax 增值税 HX]pcX^K  
appropriation 拨款；拨用；拨付 y8.(filNB  
appropriation account 拨款帐目 <BNCo5*  
Appropriation Bill 拨款法案 7f9i5E1  
appropriation-in-aid system 补助拨款办法 Lp?JSMe  
approved assets 核准资产
*l-(tp5  
approved basket stock 认可一篮子证券 fm%1vM$[J  
approved budget 核准预算 #r4S%  
approved charitable donation 认可慈善捐款 ?NL>xMA  
approved charitable institution 认可慈善机构 0G.y_<=  
approved currency 核准货币；认可货币 ORo +=2  
approved estimates 核准预算 -}O>m}l  
approved estimates of expenditure 核准开支预算 Rr'^l]  
approved overseas insurer 核准海外保险人 TdAHw @(  
approved overseas trust company 核准海外信托公司 =5-|H;da  
approved pooled investment fund 核准汇集投资基金 K{)YnY_E;  
approved provident fund scheme 认可公积金计划 r ]cC4%in  
approved provision 核准拨款 75pz' Cb  
approved redeemable share 核准可赎回股份 LBlaDw  
approved regional stock 认可地区性证券 EFgs}BV_9  
approved retirement scheme 认可退休金计划 jJmg9&^R  
approved subordinated loan 核准附属贷款 @fH?y Z=>  
arbitrage 套戥；套汇；套利 %7$oig\wE  
arbitrageur 套戥者；套汇者 G 39  
arbitrary amount 临时款项 .7HnWKUV
 
arrangement 措施；安排；协定 Z~-A*{u?  
arrears 欠款  /_rg*y*  
arrears of pay 欠付薪酬 GoGo@5n(Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 W1UG\d`2  
articles of association 组织章程；组织细则；组织章程细则 }Dig'vpMx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kS$HIOt823  
ascertainment of profit 确定利润 T F!Lp:  
"Asia Clear" “亚洲结算系统” ;rj=hc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *Iu .>nw  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]g/%w3G  
Asian Development Fund [ADF] 亚洲发展基金 7x%0^~/n  
Asian dollar bond 亚洲美元债券 9xvE?8;M#  
Asian dollar market 亚洲美元市场 i8`&XGEd  
Asian dollar rate 亚洲美元利率 ~?pF'3q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6'M"-9?G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E6-alBi%  
asked price 沽盘；喊价；索价；卖方报价 Q-[^!RAK?  
assessable income 应评税入息 HHbkR2H1  
assessable loss 应评税亏损 uW&P1'X  
assessable profit 应评税利润 }31z 35  
assessable value 应评税值 `nO!_3  
assessed profit 估定利润 }{^i*T5rl  
assessed value 经评估价值 iz`u@QKc%  
assessment 评税；评定；估价；评税单 -4JdKO  
assessment number 评税编号；估价编号 `'u|4pRFs  
assessment of additional tax 补加税评税 2w=0&wG4K  
assessment of performance 业绩评估；实绩评价 XV2f|8d>  
Assessor 评税主任 %$ ^yot  
asset price bubbles 资产价格泡沫 Cm;WQuv@  
asset-backed securities 具资产保证的证券 j.GpJDq  
assets accretion 资产增值 Z\E3i  
assets and liabilities 资产与负债 LB1.N!q1  
assets betterment statement 资产递增表；资产改进表 ku*|?uF  
assets lending 实物放款；有抵押贷款
p&F=<<C  
assets of the company passing on the death 死者去世时转移的公司资产 Q1Z;vzQfg  
assets pledged as security for liabilities 用作负债抵押的资产 V%pdXM5  
assets portfolio 资产投资组合 0\AYUa?RM  
assets price 资产价格 v=:RxjEx  
assets quality 资产质素 ?-O(EY1E  
assets realization 资产变现 l}X3uyS  
assets refinancing arrangement 资产再集资安排 RIUJ20PfYQ  
assets securitization 资产证券化 r+HJ_R,5A  
assets situated outside Hong Kong 在香港以外地方的资产 >P
5 EW!d  
assets stripping 削减资产；拆卖资产 ru)%0Cyx  
assets value 资产值 FXFQ@q*}v  
assignee 承让人 M`umfw T  
assignment 转让；转让书；转让契 AKM\1H3U  
assignment of interest 权益转让 uJG^>B?`b  
assignment of letters patent and trade mark 专利证书及商标转让 4qjY,QJ  
assignment of property 物业转让；物业转让书 <;x+?j  
assignment right 转让权 WJ\YKXG  
assignor 转让人 bTKzwNx  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !.iA^D//]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }6eWdm!B  
associate member 附属会员 )zt*am;  
associated body corporate 相联法人团体 A]BD2   
associated company 相联公司；联属公司 W"|89\p}  
associated corporation 相联法团 $,icKa  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R\yw9!ESd  
公认会计师公会〔英国〕 FFH-Kw,  
Association of Futures Exchange Brokers 香港期货经纪协会 q{c6DCc]\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x&)
P)H0vn  
association of underwriters 承保人组织 jKQnox+=  
assumption of control 接管 e&F,z=XJ}  
assurance 担保；保险；转易；转易书 LP_!g  
assurance of interest 权益的转易 1kl4X3q6  
at 19XX price 按一九ＸＸ年价格计算 @q5!3Nz  
at a discount 按赔价计算；按贴水价格计算；打折扣 $K\\8$Z  
at a premium 按溢价计算；按升水价格计算 b#k$/A@  
at call 通知付款；按通知 fYx$3a.  
at constant market price 按固定市价计算 [ OMcSd|nf  
at constant price 按固定价格计算 ^`=Z=C$
fj  
at cost 按成本计算 "S#0QH%5  
at current market price 按当时市价计算；按现时市价计算 KWy4}7a@,s  
at current price 按当时价格计算；按现时价格计算 ngEjbCV+  
at factor cost 按要素成本计算；按生产要素成本计算 x1+8f2[  
at money-of-the-day price 按付款当日价格计算 Dw;L=4F |  
at or better 按指定或较佳价位〔买卖指令〕 HnioB=fc  
at par 按面值计算；平价 D4n~2]  
at sight 见票即付 z7{b>oub('  
at the close 按收市盘  ;{BELv-4  
at the opening 按开市盘 7Y@&&  
attestation 见证；见证条款 _l}&|:  
at-the-money option 平价期权 !K(0)~u  
attorney 受权人；受托代表人 $>5|TG 0i  
attornment 新拥有人承认书 FL0(q>$*8  
attributable profit 可归属利润 XkuNLs4  
attributable share value 可归属股份价值 '!{zO" 1*  
Auckland Stock Exchange 奥克兰证券交易所 kP6g0,\|a|  
auction 拍卖 eNu`\  
auctioneer 拍卖商 0l^-[jK)  
audit 审计；核数 WK/Byd.Z  
Audit Commission 审计署 }I,]"0b  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <G\q/!@_  
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〕 f]%$HfF@  
audit review 帐目审查
5
"^$3&)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 s+C&\$E  
audited account 审计帐目；经审计的帐目 Bz9!a
k~4  
audited annual account 经审计的周年帐目 N!/^s":  
audited balance sheet 经审计的资产负债表 MBXumc_g  
auditor 核数师；核数主任；审计师 ,V.X-`Y  
auditor's certificate 核数师证明书；审计师证明书 ~e ]83?  
auditor's report 核数师报告；审计师报告 V8`t7[r  
Aussie bond 澳元债券 VoWlBH  
austerity budget 紧缩预算 a0CmCv2#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e6QUe.S  
Australia All Ordinaries Index 澳洲所有普通股票指数 g15e|y)th  
Australian Dollar [AUD] 澳元 @FdtM<X  
Australian Options Market 澳大利亚期权市场 V ;1$FNR   
Australian Securities Commission 澳洲证券事务监察委员会 .1[K\t)
2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *s S7^OZ*  
Australian Stock Exchange 澳大利亚证券交易所 # x!47Y{  
Austrian Schilling [ATS] 奥地利先令 tO)mKN+ (  
authentication 认证；鉴证 &#w] 2~|  
authority to purchase 委托购买证；委购书 x=5k74  
authorization 认可；核准；授权；授权书 a~9U{)@F  
authorization by direction 指示授权  l}5@6;}  
authorization by instruction 指令授权 iaLsIy#h  
authorization by warrant 令状授权 loLQ@?E  
authorization of unit trust 单位信托的认可 TmoODG
>@  
authorized agent 指定代理人 7^ITedW@  
authorized capital 法定资本 /3L1Un*  
authorized clerk 出市员 JC_Y#kN@z  
authorized dealer 认可交易商 _K_!(]t  
authorized financial institution 认可财务机构 tUDOL-Tv  
authorized fund 认可基金 C~yfuPr\B  
authorized fund house 获授权的基金公司；认可基金公司 fOdkzD,  
authorized institution 认可机构 (lTM5qC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0;#%KC,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \=kH7 !  
authorized insurer 获授权保险人；获认可承保人 ^}8(o  
authorized investment 特准投资项目 e_kP=|u)g  
authorized person 获授权人 F@& R"-  
authorized representative 获授权代表 `M6!V  
authorized share capital 法定股本 q?nXhUD  
automated quotation system 自动报价系统 M$B
9?N6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +%OINMo.A  
自动交易系统〔香港期货交易所有限公司〕 9gZMfP  
automatic adjustment mechanism 自动调整机制 C\ZL*,%}  
automatic adjustment system 自动调整系统 j\B]>PP5  
Automatic Clearing House 自动票据交换所 hq6B pE  
automatic exchange rates accumulation system 自动化汇率累集系统 r/$+'~apTk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nL%;^`*8  
automatic teller machine [ATM] 自动柜员机 .{1G"(z  
autopay 自动转帐 1XSA3;ZEc  
available assets 可用资产 #g#vDR!  
available fiscal reserve 现存财政储备 W2D^%;mw  
available profit 可用利润 n (7m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 HgvgO\`]  
average 平均；平均数；海损 cv=nGFx6  
average basic salary 平均基本薪金 KkP}z  
average consumer expenditure 平均消费开支；一般消费开支 MUhC6s\F  
average cost 平均成本 )@09Y_9r  
average cost of land production 增辟土地平均成本 D>+&= 5{  
average daily turnover 平均每日成交额 p(QB5at  
average daily wage rate 平均每日工资率 ZM K"3c9  
average expenditure pattern 平均开支模式 X6kB R  
average growth rate 平均增长率 1P#bR`I >  
average net fixed assets 固定资产平均净值 }__g\?Yf  
average of relatives 相对价格平均数 L>5VnzSI  
average price 平均价格 (~:k70V5  
average propensity to consume 平均消费倾向；一般消费倾向 &$?e D{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9I0/KuZd O  
average rate 平均率 *:J#[ET,  
average revenue 平均收入；平均收益 =2] .G Gg  
average stock 平均库存；平均存货 7}OzTup  
average yearly rent 平均年租 r5jiB L~  
avoidance of double taxation 避免双重课税 I+Qv$#S/  
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 xB_F?d40T5  
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