一些有用的会计术语(也不知道发的地方对不对)A

A: ,^ ,R .T  
A share Ａ股；甲类股份 VG7#C@>Z  
abatement of tax 减税；减扣免税额 i,~(_|-r  
ABN AMRO Bank N.V. 荷兰银行 GNHXtu6  
above-the-line expenditure 线上项目支出；经常预算支出 OSuQ7V  
above-the-line receipt 线上项目收入；经常预算收入 0u"j^v  
ABSA Asia Limited 南非联合亚洲有限公司 U43U2/^  
absolute change 绝对数值变更 Vq#0MY)2gS  
absolute expenditure 实际开支 HqqMX`Rof  
absolute guideline figure 绝对准则数字 $[HCetaqV  
absolute interest 绝对权益 ~)pZ5%
C  
absolute order of discharge 绝对破产解除令 i0\]^F  
absolute profit margin 绝对利润幅度 PY4">~6\i  
absolute value 实值；绝对值 N49{J~  
absolutely vested interest 绝对既得权益 f[NxqNn
 
absorbed cost 已吸收成本；已分摊成本 $bpu  
absorption 吸收；分摊；合并 pdN8hJ  
absorption rate 吸收率；摊配率；分摊率 =v|$dDz  
ACB Finance Limited 亚洲商业财务有限公司 sw1gpkX  
acceptable form of reciprocity 合理的互惠条件 &<&eKq  
acceptable rate 适当利率；适当汇率 {LKW%G7  
acceptance agreement 承兑协议 g|^U?|;p  
acceptance for honour 参加承兑 OJydt;a  
acceptor 承兑人；接受人；受票人 ulg=,+%r  
acceptor for honour 参加承兑人 x
zx~H>M  
accident insurance 意外保险 (O:&RAkk7  
Accident Insurance Association of Hong Kong 香港意外保险公会 g]M
gT-C|  
accident insurance scheme 意外保险计划 b~ig$!N]  
accident year basis 意外年度基准 ~.e~YI80  
accommodation 通融；贷款 0"\js:-$  
accommodation bill 通融票据；空头票据 5<KBMCn  
accommodation party 汇票代发人 B;iJ$gt]  
account balance 帐户余额；帐户结余 C@XnV=J  
account book 帐簿 +sZY0(|K8  
account collected in advance 预收款项 Y^#>3T  
account current book 往来帐簿 _Nz?fJ:$@  
account of after-acquired property 事后取得的财产报告 F`gK6;zp  
account of defaulter 拖欠帐目 M_$;"NS+}  
account payable 应付帐款 1,P2}mYv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E_D@7a  
account receivable 应收帐款 {vd+cE  
account receivable report 应收帐款报表 (L1O;~$  
account statement 结单；帐单；会计财务报表 Z_jV0[\v0P  
account title 帐户名称；会计科目 !_>/ r  
accountant's report 会计师报告 .`D$.|!8g  
Accountant's Report Rules 会计师报告规则 p)Ht =~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F&+_z&n)  
Accounting Arrangements 《会计安排》 9-=kVmT&g  
accounting basis 会计基础 >6(e6/C-9  
accounting by Official Receiver 破产管理署署长呈交的帐目 U6nC <3f F  
Accounting Circular 《会计通告》 68qCY  
accounting class 会计类别 ZOJ7^g  
accounting date 记帐日期；会计结算日期 4kNSF  
accounting for money 款项核算 \rbvlO?}  
Accounting Officer 会计主任 WR*<|  
accounting period 会计报告期；会计期 WH+Sd  
accounting policy 会计政策；会计方针 NU7k2`bqAk  
accounting practice 会计惯例 S U P  
accounting principle 会计准则 Jj1lAg0  
accounting record 会计记录 |JUAR{  
accounting report 会计报告 Pf<BQ*n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i@YM{FycX  
Accounting Society of China 中国会计学会 OBM&N  
accounting statement 会计报表 2+\@0j[q  
accounting system 会计制度；会计系统 f1Gyl  
accounting transaction 会计事项；帐务交易 cn$0^7?  
accounting treatment 会计处理 >ufN[
ab  
accounting year 会计年度 _cc9+o  
accretion 增值；添加 =fK F#^E@  
accrual 应计项目；应累算数目 &nn+X%m9g  
accrual basis 应计制；权责发生制 s(Fxi|v;  
accrual basis accounting 应计制会计；权责发生制会计 N2EX`@_2  
accrue 应累算；应计 n]_<6{: U  
accrued benefit 应累算利益 7lQ:}&  
accrued charges 应计费用 o2riy'~  
accrued cumulative preference share dividend 应累算的累积优先股股息 9>L{K   
accrued expenses 应累算费用 +,0 :L :a  
accrued interest payable 应付利息；应计未付利息 ^ G>/;mZ  
accrued interest receivable 应收利息；应计未收利息 ;u?H#\J,  
accrued right 累算权益 1GgG9I  
accruing profit 应累算的利润 upF^k%<y:  
accumulated fiscal reserve 累积财政储备 &G!2T!xx  
accumulated profit 累积利润；滚存溢利 n0@
\x=9  
accumulated reserve 累积储备 wArtg'=X  
accumulation of surplus income 累积收益盈余 P
/~kX_  
acquired assets 既得资产 |Z{ DU(?[b  
acquisition 收购；购置；取得 E1rx
uV|9  
acquisition cost 购置成本 CEb al\R  
acquisition expenses 购置费用 k3B]u.Lo  
acquisition of 100% interest 收购全部股权 U3ao:2zP  
acquisition of control 取得控制权 $x1PU67  
acquisition of fixed assets 购置固定资产 GH6ozWA  
acquisition of shell “买壳” \_zp4Xb2  
acquisition price 收购价 zE4TdT1y|  
act of God 天灾 )XL}u4X  
acting partner 执事合伙人 75#&hi/~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wWUt44:0O  
active partner 积极参与的合伙人 NYN(2J  
active trading 交投活跃 9^1.nE(R&  
actual circulation 实际流通 yBwCFn.uP-  
actual cost 实际成本 t
m280  
actual expenditure 实际开支；实际支出 .UJjB}4$f  
actual income 实际入息；实际收入；实际收益 N2S7=`5/T  
actual market 现货市场 1Igo9rv  
actual price 现货价；实际价格 Lr`G. e  
actual profit 实际利润 \HZ]=B#0  
actual quotation 实盘；实际价位；实际报价 h;8^vB y  
actual year basis 按实际年度计算 f^[:w1X$sM  
actuals 实货 =M+enSu  
actuarial investigation 精算调查 s+yX82Y  
actuarial principle 精算原则 ,~,{$\p   
actuarial report 精算师报告 Oe*+pReSD  
Actuarial Society of Hong Kong 香港精算学会 H-aSLc  
actuarial valuation 精算师估值 ZI'Mr:z4  
actuary 精算师 j?rq%rQd  
ad referendum agreement 暂定协议；有待覆核的协定 ^l"  
ad valorem duty 从价税；按值征税 c|^#v8x^/  
ad valorem duty system 从价税制 e^ygQ<6%  
ad valorem fee 从价费 LxC"j1wfl  
ad valorem tariff 从价关税 DsP FBq  
additional allowance 额外免税额 cfEi
]  
additional amount for unexpired risk 未过期风险的额外款额 <rs"$JJV  
additional assessable profit 补加应评税利润 j4G?=oDb  
additional assessment 补加评税 w\z6-qa  
additional commitment 额外承担 tv1Z%Mx?Cp  
additional commitment vote 额外承担拨款 s&7,gWy}BE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J3B
]JttU  
additional dependent parent allowance 供养父母额外免税额 g5*Zg_G/  
additional provision 额外拨款 h (`Erb  
additional stamp duty 附加印花税 [:!D.@h|  
additional tax 补加税罚款；补加税款 L:g!f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H/Fq'FsQB  
adjudged bankrupt 被裁定破产 szy^kj^2  
adjudicated bankrupt 裁定破产人 ;w_f^R #  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1$g]&'  
adjudication of bankruptcy 裁定破产；宣告破产 'h&"xXv4|  
adjudication of insolvency 裁定无力偿还债务 W6m oFn  
adjusted actual 经调整的实数；调整后的实数 $m;rOKVU  
adjusted current assets 经调整的流动资产；调整后的流动资产 u~9gR@e2{  
adjusted figure 经调整的数字；调整后的数额 ag$mc8-p[  
adjusted liabilities 经调整的负债；调整后的负债 n"
1LVJN7  
adjusted loss 经调整的亏损；调整后的亏损 MWS=$N)v*  
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 q{W@J0U  
adjusted profit 经调整的利润；调整后的利润 V@
xlm h,  
adjusted surplus 经调整的盈余额；调整后的盈余额 PfI~`ke  
adjusted value 经调整的价值；调整后的价值 j<LDJi>O  
adjustment 调整；修订；理算〔保险〕 : _>/Yd7-&  
adjustment centre 调剂中心 D:gskK+o6M  
adjustment lag 调整过程的时间差距；调整时差 S"Dw8_y7}  
adjustment mechanism 调整机制 :Sx!jx>W  
adjustment of loss 亏损调整 rN'')n/F  
adjustment process 调整过程；调整程序 X~O2!F  
adjustment range 调整幅度 Ifm|_  
administered exchange rate 受管制汇率 zd+_ BPT  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z[DiLXHL  
administration expenses 行政费用 52$7vYMto  
administration fee 手续费；行政费 RfMrGC^?  
administration in bankruptcy 破产管理 F;mK)Q-  
administration order 遗产管理令 l0m\2Ttf  
administrator 管理人；遗产管理人 j#TtY|Po  
administrator of the estate 遗产管理人  lqO"  
admission of debt 债项承认书 ]8|cVGMa  
admission of proof 接纳债权证明 =U6%Wdth  
advance 放贷款项；垫付款项；预支款项；预付款项 n_Ht{2I  
advance account 暂支帐目；预付款帐户 p=Nord  
advance compensation 预付补偿金 i9.~cnk  
advance from shareholder 股东垫款 ,1"w2,=  
advance pending reimbursement 预支以待日后付还 B*+3A!{s  
advanced economy 先进经济体系 mr+J#  
advancement 预付；预付财产 |=7ouFl  
advances warrant 垫款令 8#gS{  
advancing 贷出 ?d*0-mhQ,  
adverse balance 逆差 Kp+Lk  
adverse exchange 逆汇 qV%t[>  
advertisement addressed to shareholders 在报章刊登的致股东通告 zW`$T88~  
advice for collection 托收通知书 x<'(b7{U0  
advice of drawing 提款通知书；汇票通知书 paUlp7x  
advice of payment 付款通知 18|i{fE;  
Advisory Committee [Securities and Futures Commission] u.wm;eK[  
谘询委员会〔证券及期货事务监察委员会〕 6B)3SC  
Advisory Committee on Diversification 经济多元化谘询委员会 #Y3:~dmJ-  
affidavit 誓章；遗产申报誓章 HSk gS  
affidavit of no receipt 述明无收款的誓章 !%' 1x2?  
affiliate 联号；联营公司；附属公司 oaI|A^v  
affiliated company 附属公司；联号；联营公司 V0Cz!YM_3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <MhjvHg  
affordability 负担能力 ?=:wIMV  
African Development Bank [AfDB] 非洲开发银行 &+?JY|u  
after-acquired property 事后取得的财产 gO*:<B g  
after-hours dealing 市后交易 Lw 7,[?,Z  
after-tax profit 税后盈利；税后利润；税后溢利 6N}>@Y5  
agency agreement 代理协议 I$K?,   
agency expenses 代理机构的开支 V6.xp{[  
agency fee 代理费 pA(B~9WQ  
Agency Law 《代理法》 ~Qzb<^9]  
agent 代理人；承销人 wN[mU  
agent of company 公司代理人 .z/M (  
agent's fee 代理人费；经纪费 EG<YxNX,  
aggregate 总计；总数；总体数字 :`
>|N|i  
aggregate amount 总款额；总额 W\s ]qsLS  
aggregate assets and liabilities 总体资产与负债 ~f&lQN'1  
aggregate at constant price 按固定价格计算的总体数字 B+G,v:)R6z  
aggregate demand 总需求 LRO'o{4$E  
aggregate gross position 总持仓量 9$&+0  
aggregate limit 总限额 ,wJ#0?  
aggregate of salaries tax 合计薪俸税 Byf5~OC  
aggregate performance 总体表现；总体业绩 Mp=2}d%P  
aggregate supply 总体供应 Oj<.3U[C  
aggregate surplus 总盈余 7\sJ=*  
aggregate total 整体总额 V`OeJVe  
aggregate value 总值；合计价值 VeixwGZ.  
aggregated basis 合计基准 zGrUl|j  
aggregated net chargeable income 合计应课税入息实额 !r:X`~\a  
aggregation 合并计算；合计；总和
h+e Oe}  
aggregation of incomes of husband and wife 夫妇入息合并计算 3.q%?S}*  
aggregation of property 财产的总和 YNc
]x>  
agio 差价；贴水 }`g:)gJ  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 [
h "*>J{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment X {,OP/  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ,3_;JT"5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment TrxZS_  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 [6@{^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O>)<w Ms`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b#U nE  
agreement for a settlement 授产协议 Lpw9hj|  
agreement for assignment 转让协议 {HKd="%VG  
agreement for sale 售卖协议；买卖协议 t^0^He$Ot  
agreement for sale and purchase 买卖协议 LG6VeYe|\X  
agreement for the payment of interest 支付利息协议 (are2!Oq  
agreement for the repayment of money 还款协议 (lwrk(  
agreement of reinsurance 再保险协议 a!MhxM5  
Agricultural Bank of China 中国农业银行 c"OBm#  
air passenger departure tax 飞机乘客离境税 =[8EQdR  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?Xm!;sS0  
airport tax 机场税 JzD Mx?  
alcohol duty 酒精税 v.,|#}0 o  
alienation 让与；让渡；转让 \|20E51B[  
alimony 生活费；赡养费 E"l&<U  
All Ordinaries Index [AOI] 所有普通股指数 %,$Ms?,n`  
all risks 全险；综合险 m,nZrap  
All Sales Record for Stock Market 《股票市场成交报告》 >jEn>H?  
Allied Capital Resources Limited 新联财务有限公司 2Y_ `&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 " , c1z\  
allocation letter 拨款信件 *<k8H5z8]  
allocation of fund 分配款项；预留款项 }} cz95  
allocation of profit 利润分配；溢利分配 70NQ9*AAy  
allocation warrant 拨款令 |4uH  
allotment 分配；配股 :USN`"  
allotment notice 股份配售通知；配股通知 m(QGP\Ya  
allotment of shares 股份分配 K;jV"R<9  
allowable 可获宽免；免税的 ~m^.&mv3/  
allowable business loss 可扣除的营业亏损 85; BS'  
allowable expenses 可扣税的支出 ^)ouL25Z*2  
allowance 免税额；津贴；备抵；准备金 b_=$W  
allowance for debts 债项的免税额 DQ7+  
allowance for depreciation by wear and tear 耗损折旧免税额 V4cCu~(3;~  
allowance for funeral expenses 殡殓费的免税额 IXb]\ )  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )%rGD =2~  
allowance for repairs and outgoings 修葺及支出方面的免税额 p2T%Zl_  
allowance to debtor 给债务人的津贴 6^U8Utx  
alteration of capital 资本更改 .`Ey'T_  
alternate trustee 候补受托人 hwF9LD~^  
amalgamation 合并 6<sd6SM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9(?9yFbj5  
ambit of charges 征税范围；收费范围 )N[9r{3  
amended valuation 经修订的估值 :3`6P:^  
American Commodities Exchange 美国商品交易所 A4RA5N/}  
American Express Bank Limited 美国运通银行 WP)r5;Hv`  
American Stock Exchange 美国证券交易所
&YQ
 
amortization 摊销 }{>)2S  
amount due from banks 存放银行同业的款项 y]
|Hrx  
amount due from banks abroad 存放海外银行同业的款项 ~jdvxoX-  
amount due from holding companies 控股公司欠款 lej-,HX  
amount due from local banks 存放本港银行同业的款项 r':wq
 
amount due to banks 银行同业的存款 ACQc 0:q  
amount due to banks abroad 海外银行同业的存款 C[f'1O7  
amount due to holding companies 控股公司存款 (XtN3FTY  
amount due to local banks 本港银行同业的存款 S~BBBD  
amount due to outport banks 外埠银行同业的存款 8:9m< ^4S(  
amount for note issue 发行纸币的款额 &R$6dG4  
amount of bond 担保契据的款额 6&8([J  
amount of consideration 代价款额 .FUws  
amount of contribution 供款数额 3IXai)6U  
amount of indebtedness 负债款额 H;('h#=cD  
amount of principal of the loan 贷款本金额 8U,VpuQ:  
amount of rates chargeable 应征差饷数额 v+a$Xh3Y~  
amount of share capital 股本额 (S1c6~  
amount of sums assured 承保款额 X}T/6zk  
amount of variation 变动幅度 3m RP.<=  
amount of vote 拨款数额 x*}41;j}C  
amount payable 应付款额 !cP2,l'f  
amount receivable 应收款额 H CKD0xx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;pk4Voo$  
analysis 分析 }DH3_M!  
ancillary risk 附属风险 V_b"^911r  
annual account 周年帐目；周年帐目报表；年度决算；年结 >*DR>U  
annual accounting date 年结日期 y|r+<  
annual allowance 每年免税额；年积金；年度津贴；年津 Yj%hgb:)  
annual balance 年度余额 kKbq?}W[  
annual disposable income 每年可动用收入 Ze `=n  
annual estimates 周年预算 
ODvlix  
annual fee 年费 a7?z{ssEi  
annual general meeting 周年大会 |'mwr!  
annual growth rate 年增率；每年增长率 !O;su~7  
annual long-term supplement 长期个案每年补助金 MA}~bfB  
annual pensionable emolument 可供计算退休金的年薪 s98Jh(~  
annual report 年报 [k1N-';;;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ug?gVK  
annual return 周年报表；周年申报表；每年报税表格 kV>[$6  
Annual Return Rules 《周年报表规则》 'p%aHK{  
annual review of consumer prices 每年消费物价回顾 N.\?"n   
annual roll-forward basis 逐年延展方式 s &4k  
annual salary 年薪 12{F  
annual statement 年度报表；年度决算表 0L->e(Vf7u  
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 U.XvS''E  
annuitant 年金受益人 TA2HAMx)  
annuity 年金 Y-Iu&H+\  
annuity contract 年金合约 VT>TmfN(I  
annuity on human life 人寿年金 /l.:GH36f  
antecedent debt 先前的债项 SB1j$6]OR7  
ante-dated cheque 倒填日期支票 TJYup%q  
anticipated expenditure 预期开支 Lzr&Q(mL  
anticipated net profit 预期纯利 #@pgB:~lB  
anticipated revenue 预期收入 ,W8EU  
anti-inflation measure 反通货膨胀措施 "|N58%  
anti-inflationary stance 反通货膨胀立场 ;$a+ >  
apparent deficit 表面赤字 _#\e5bE=Z  
apparent financial solvency 表面偿债能力 I |PEC-(  
apparent partner 表面合伙人 + 6noQYe  
application for personal assessment 个人入息课税申请书 RB\ Hl  
application of fund 资金应用 ppm=o4`s[  
application to release as liquidator and to destruct the books of accounts and documents XAb%V'  
申请免除清盘人职务及毁灭帐簿与文件 9f(0 qa  
appointed actuary 委任精算师 .j et0w  
appointed auditor 委任核数师；委任审计师 lF*}l  
appointed trustee 委任的受托人 }l>\D
~:M  
appointer 委任人 [c^!;YBp)  
apportioned pro rata 按比例分摊 <mrvuWg0  
apportionment 分配；分摊 fMpxe(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &9+]{jXF  
apportionment formula 分摊方程式 YYE{zU  
apportionment of estate duty 遗产税的分摊 Ie<H4G5Vh  
appraisal 估价；评估 ;\]&k  
appreciable growth 可观增长 *&v
lfH  
appreciable impact 显着影响 '2S/FO
b  
appreciable increase 可观增长 8AjQPDn+  
appreciation 增值；升值 0dTHF})m  
appreciation against other currencies 相对其他货币升值 d/8p?Km  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 12i<b  
appreciation tax 增值税 (U{,D1?  
appropriation 拨款；拨用；拨付 bcR";cE  
appropriation account 拨款帐目 +Rj8"p$K  
Appropriation Bill 拨款法案 *M?[Gro/  
appropriation-in-aid system 补助拨款办法 ~hZr1hT6L  
approved assets 核准资产 N&uRL_X.  
approved basket stock 认可一篮子证券 `K7UWtp  
approved budget 核准预算 xA'RO-a}h  
approved charitable donation 认可慈善捐款 ptc.JB6  
approved charitable institution 认可慈善机构 |EGC1x]j=  
approved currency 核准货币；认可货币 /n2qW.qJ>  
approved estimates 核准预算 FUP0X2P   
approved estimates of expenditure 核准开支预算 \wKnX]xGf  
approved overseas insurer 核准海外保险人 XtZeT~/7RT  
approved overseas trust company 核准海外信托公司 qyKI.X3n*  
approved pooled investment fund 核准汇集投资基金 hS 9^Bi  
approved provident fund scheme 认可公积金计划 [t6Y,yo&h4  
approved provision 核准拨款 cq`!17"k  
approved redeemable share 核准可赎回股份 N79?s)l:K  
approved regional stock 认可地区性证券 HdR TdV  
approved retirement scheme 认可退休金计划 zNO,vR[\  
approved subordinated loan 核准附属贷款 DO 0  
arbitrage 套戥；套汇；套利 .MS41 E!  
arbitrageur 套戥者；套汇者 S l
`F`  
arbitrary amount 临时款项 $qR<_6j  
arrangement 措施；安排；协定 7Y%Si5  
arrears 欠款 &R))c|>OT&  
arrears of pay 欠付薪酬 ~c=F$M^"c  
arrears of revenue 逾期未收税款；逾期未收的帐项 nK)hv95i_  
articles of association 组织章程；组织细则；组织章程细则 C"0vMUZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kXgc'w6EhF  
ascertainment of profit 确定利润 Zet80|q  
"Asia Clear" “亚洲结算系统” &X6hOc:``\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #Y0ru9
  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7.*Mmx~]=  
Asian Development Fund [ADF] 亚洲发展基金 =`k',V_  
Asian dollar bond 亚洲美元债券 Ov#G7a"  
Asian dollar market 亚洲美元市场 YmwXA e:  
Asian dollar rate 亚洲美元利率 tH(g;flO)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gle<{ `  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %l3f .  
asked price 沽盘；喊价；索价；卖方报价 b(Yxsy{U  
assessable income 应评税入息 fCbd]X  
assessable loss 应评税亏损 6@;sOiN+  
assessable profit 应评税利润 ]G~Z'fs<(  
assessable value 应评税值 e0M'\'J  
assessed profit 估定利润 LvCX(yjZ*  
assessed value 经评估价值 d[YG&.}+8j  
assessment 评税；评定；估价；评税单 FY)US>  
assessment number 评税编号；估价编号 &W}6Xg(  
assessment of additional tax 补加税评税 C;%1XFzM  
assessment of performance 业绩评估；实绩评价 X.V4YmZ-;  
Assessor 评税主任 \cdns;  
asset price bubbles 资产价格泡沫 q8}he~a  
asset-backed securities 具资产保证的证券 d+nxvh?I8  
assets accretion 资产增值 m7u" awM^  
assets and liabilities 资产与负债 ')TS'p,n  
assets betterment statement 资产递增表；资产改进表 3a'#Z
4Z-  
assets lending 实物放款；有抵押贷款 4+Jf!ovS=  
assets of the company passing on the death 死者去世时转移的公司资产 D,()e^o  
assets pledged as security for liabilities 用作负债抵押的资产 m:c0S8#:  
assets portfolio 资产投资组合 vwzElZ{C:v  
assets price 资产价格 ?z0W1a  
assets quality 资产质素 RWFvf   
assets realization 资产变现 X6j:TF  
assets refinancing arrangement 资产再集资安排 d(K}v\3!  
assets securitization 资产证券化 DUwms"I,%  
assets situated outside Hong Kong 在香港以外地方的资产 2|&SG3e+(I  
assets stripping 削减资产；拆卖资产 A6 RwLX  
assets value 资产值 n7|,b- <  
assignee 承让人 R7A:K]iJ5  
assignment 转让；转让书；转让契 0]zMb^wo  
assignment of interest 权益转让 ZFX6iAxd  
assignment of letters patent and trade mark 专利证书及商标转让 iz0:  
assignment of property 物业转让；物业转让书 NieNfurG%  
assignment right 转让权 e@1A_q@.  
assignor 转让人 j9X|c7|  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,20l` :  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :sttGXQX  
associate member 附属会员 EMDYeXpV  
associated body corporate 相联法人团体  `fE'$2  
associated company 相联公司；联属公司 '.jYu7   
associated corporation 相联法团 9ji`.&#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] z0%tBgqY(  
公认会计师公会〔英国〕 ay#f\P!1  
Association of Futures Exchange Brokers 香港期货经纪协会 h^,av^lg^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "ji+~%`^[t  
association of underwriters 承保人组织 Ro;I%j  
assumption of control 接管 FF;Fo}no-  
assurance 担保；保险；转易；转易书 nb ?(zDJ8  
assurance of interest 权益的转易 Xpt9$=d  
at 19XX price 按一九ＸＸ年价格计算 sY1.z5"Mm  
at a discount 按赔价计算；按贴水价格计算；打折扣 L2wX?NA  
at a premium 按溢价计算；按升水价格计算 >WLHw!I!6  
at call 通知付款；按通知 fe8hgTP|  
at constant market price 按固定市价计算 D/=k9[b!  
at constant price 按固定价格计算 lBa` nG  
at cost 按成本计算 TF80WMt  
at current market price 按当时市价计算；按现时市价计算 ?6HnN0A)  
at current price 按当时价格计算；按现时价格计算 R7KV @n  
at factor cost 按要素成本计算；按生产要素成本计算 /,~g"y.;,  
at money-of-the-day price 按付款当日价格计算 wk{]eD%  
at or better 按指定或较佳价位〔买卖指令〕 C=IN "  
at par 按面值计算；平价 7fXJP5j  
at sight 见票即付 ]re}EB\Rs  
at the close 按收市盘 7u
rD  
at the opening 按开市盘 @}Q!K*  
attestation 见证；见证条款 drvrj~o:  
at-the-money option 平价期权 qz.l  
attorney 受权人；受托代表人 Q- w_@~  
attornment 新拥有人承认书 KUpj.[5qo  
attributable profit 可归属利润 dk"@2%xJ2d  
attributable share value 可归属股份价值 ^8YBW<9  
Auckland Stock Exchange 奥克兰证券交易所 Az-!X!O*f  
auction 拍卖 &C)97E  
auctioneer 拍卖商 PIdGis5G  
audit 审计；核数 5X9Lh_p  
Audit Commission 审计署 -s1.v$g  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] nrX+ '  
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〕 VDxF%!h(  
audit review 帐目审查 <_]W1V:0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $~VIx% h  
audited account 审计帐目；经审计的帐目 /8<c~  
audited annual account 经审计的周年帐目 r'lANl-v  
audited balance sheet 经审计的资产负债表 EWY'E;0@5  
auditor 核数师；核数主任；审计师 ~|N,{GaL  
auditor's certificate 核数师证明书；审计师证明书 Z@%A(nZ_  
auditor's report 核数师报告；审计师报告 (_6JQn  
Aussie bond 澳元债券  A;*<  
austerity budget 紧缩预算  Mz+vT0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #?,"/Btq  
Australia All Ordinaries Index 澳洲所有普通股票指数 rq Uk_|Xa  
Australian Dollar [AUD] 澳元 =''b`T$  
Australian Options Market 澳大利亚期权市场 kP5G}Bp  
Australian Securities Commission 澳洲证券事务监察委员会 h%NM%;"H/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P,xJVo\  
Australian Stock Exchange 澳大利亚证券交易所 d @ l  
Austrian Schilling [ATS] 奥地利先令 .:GOKyr(~  
authentication 认证；鉴证 k*!iUz{]  
authority to purchase 委托购买证；委购书 z@V9%xF-3  
authorization 认可；核准；授权；授权书 k@h0 }%  
authorization by direction 指示授权 UX<)hvKj  
authorization by instruction 指令授权 0\s&;@xKk  
authorization by warrant 令状授权 :z *jl'L  
authorization of unit trust 单位信托的认可 CS5[E-%}T=  
authorized agent 指定代理人 Plhakngj  
authorized capital 法定资本 euW   
authorized clerk 出市员 )CmHC3  
authorized dealer 认可交易商 "dE[X` }=  
authorized financial institution 认可财务机构 4S[)5su  
authorized fund 认可基金 ?Zk;NL9  
authorized fund house 获授权的基金公司；认可基金公司 $$< I}eMd>  
authorized institution 认可机构 {,Rlq  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U0srwt97S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X#K;(.},h  
authorized insurer 获授权保险人；获认可承保人 g+c%J#F=  
authorized investment 特准投资项目 w`3.wALb  
authorized person 获授权人 t7sEY  
authorized representative 获授权代表 412E7   
authorized share capital 法定股本 ;DVg[#  
automated quotation system 自动报价系统 e$JC
ak=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zK{}   
自动交易系统〔香港期货交易所有限公司〕 [9:";JSl"Y  
automatic adjustment mechanism 自动调整机制 ='_3qn.  
automatic adjustment system 自动调整系统 *!{&n*N  
Automatic Clearing House 自动票据交换所 5J1a8RBR  
automatic exchange rates accumulation system 自动化汇率累集系统 !c-MC|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0vBQzM Q  
automatic teller machine [ATM] 自动柜员机 <RY!Mc  
autopay 自动转帐 @$ lX%p>  
available assets 可用资产 inZ0iU9dy  
available fiscal reserve 现存财政储备 V@TA~'$|  
available profit 可用利润 kBk2mMZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 s0/m qZ]s  
average 平均；平均数；海损 C8)Paop$  
average basic salary 平均基本薪金 Wm5[+z|2?9  
average consumer expenditure 平均消费开支；一般消费开支 [z+YXs!N  
average cost 平均成本 Wg,@S*x(  
average cost of land production 增辟土地平均成本 i[{*(Y$L  
average daily turnover 平均每日成交额 +>Gw)|oX  
average daily wage rate 平均每日工资率 vv<\LN0  
average expenditure pattern 平均开支模式 N'$P( bx  
average growth rate 平均增长率 M"u=)CT  
average net fixed assets 固定资产平均净值 s*Z yr%R  
average of relatives 相对价格平均数 `T ^0&#  
average price 平均价格 ;C , g6{  
average propensity to consume 平均消费倾向；一般消费倾向 !M9mX%UQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 kM=&Tfpj  
average rate 平均率 8m `Y  
average revenue 平均收入；平均收益 x!pd50-  
average stock 平均库存；平均存货 b`^?nD7  
average yearly rent 平均年租 3u^wK  
avoidance of double taxation 避免双重课税 X*d!A >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 qD=b+\F  
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