一些有用的会计术语(也不知道发的地方对不对)A

A: 0O>ClE~P  
A share Ａ股；甲类股份 rFQWgWD  
abatement of tax 减税；减扣免税额 ikV;]ox  
ABN AMRO Bank N.V. 荷兰银行 mL48L57Z  
above-the-line expenditure 线上项目支出；经常预算支出  Q}L?o  
above-the-line receipt 线上项目收入；经常预算收入 0zB[seyE  
ABSA Asia Limited 南非联合亚洲有限公司 4F6aPo2  
absolute change 绝对数值变更 tj[E!  
absolute expenditure 实际开支 :1>?:3,`  
absolute guideline figure 绝对准则数字 @ gWd  
absolute interest 绝对权益
ngl +`|u  
absolute order of discharge 绝对破产解除令 p|ink):  
absolute profit margin 绝对利润幅度 Pa{  
absolute value 实值；绝对值 f(Of+>   
absolutely vested interest 绝对既得权益 z m$Sw0#(  
absorbed cost 已吸收成本；已分摊成本 Wq1 jTIQ  
absorption 吸收；分摊；合并 R/ZScOW[  
absorption rate 吸收率；摊配率；分摊率 Pp tuXq%U  
ACB Finance Limited 亚洲商业财务有限公司 P$#:$U@  
acceptable form of reciprocity 合理的互惠条件 6
D`n^uoP  
acceptable rate 适当利率；适当汇率 nO
L"6%q  
acceptance agreement 承兑协议 =,#--1R7g  
acceptance for honour 参加承兑 d/&> `[i  
acceptor 承兑人；接受人；受票人 I1U2wD  
acceptor for honour 参加承兑人 \}?X5X>  
accident insurance 意外保险 $0E+8xE  
Accident Insurance Association of Hong Kong 香港意外保险公会 8'8`xu$  
accident insurance scheme 意外保险计划 b
He' U>  
accident year basis 意外年度基准 ]2wx
qglh)  
accommodation 通融；贷款 #Or;"}P>fB  
accommodation bill 通融票据；空头票据 o6k#neB>=.  
accommodation party 汇票代发人 V^5d5
Ao  
account balance 帐户余额；帐户结余 Km8aHc]O~  
account book 帐簿 D![v{0er  
account collected in advance 预收款项 T+F]hv'  
account current book 往来帐簿 0\= du  
account of after-acquired property 事后取得的财产报告 TB!I  
account of defaulter 拖欠帐目 -$Hu$Y}>  
account payable 应付帐款 Ww2@!ng  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _xp8*2~-  
account receivable 应收帐款 Mz(Vf1pi%  
account receivable report 应收帐款报表 ?1SsF>|  
account statement 结单；帐单；会计财务报表 rm,`M  
account title 帐户名称；会计科目 W8^m-B&  
accountant's report 会计师报告 WR"D7{>tw  
Accountant's Report Rules 会计师报告规则 YOD.y!.zq7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 TQF+aP8[L  
Accounting Arrangements 《会计安排》 GBbnR:hM  
accounting basis 会计基础 #4msBax4  
accounting by Official Receiver 破产管理署署长呈交的帐目 x?+w8jSR  
Accounting Circular 《会计通告》 'j6O2=1  
accounting class 会计类别 mLxgvp  
accounting date 记帐日期；会计结算日期 (?na|yd  
accounting for money 款项核算 }|kFHodo  
Accounting Officer 会计主任 \xkKgI/  
accounting period 会计报告期；会计期 -Lh7!d  
accounting policy 会计政策；会计方针 3N2dV6u  
accounting practice 会计惯例 ;/j2(O^  
accounting principle 会计准则 qq| 5[I.?  
accounting record 会计记录 ukW&\  
accounting report 会计报告 FQDf?d5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [X.bR$>  
Accounting Society of China 中国会计学会 vA1YyaB  
accounting statement 会计报表 E+]9!fDy<  
accounting system 会计制度；会计系统 N>!:bF  
accounting transaction 会计事项；帐务交易 H4
w\e#|  
accounting treatment 会计处理 JNfL jfE)<  
accounting year 会计年度 ) CP  
accretion 增值；添加 cQU;PH]  
accrual 应计项目；应累算数目 -Z"4W  
accrual basis 应计制；权责发生制 N]A# ecm  
accrual basis accounting 应计制会计；权责发生制会计 (jM0YtrD  
accrue 应累算；应计 [>O!~  
accrued benefit 应累算利益 CJ :V%|  
accrued charges 应计费用 !qt2,V
 
accrued cumulative preference share dividend 应累算的累积优先股股息 Pb#M7=J/  
accrued expenses 应累算费用 mH'~pR>t  
accrued interest payable 应付利息；应计未付利息  8b2 =n  
accrued interest receivable 应收利息；应计未收利息 }X&rJV  
accrued right 累算权益 <-umeY"n>  
accruing profit 应累算的利润 Wh)D_  
accumulated fiscal reserve 累积财政储备 kOYUxr.b  
accumulated profit 累积利润；滚存溢利 "jFf}"  
accumulated reserve 累积储备 `@/)S^jBau  
accumulation of surplus income 累积收益盈余 t~) P1Lof\  
acquired assets 既得资产 o}OY,P  
acquisition 收购；购置；取得 %=`JWLLG  
acquisition cost 购置成本 kJWg},-\  
acquisition expenses 购置费用 7>JTQ CJ  
acquisition of 100% interest 收购全部股权 d~LoHp  
acquisition of control 取得控制权 ')y2W1  
acquisition of fixed assets 购置固定资产 ]:|
B).  
acquisition of shell “买壳” .,bpFcQ  
acquisition price 收购价 i})s4%a  
act of God 天灾 &|/_"*uM  
acting partner 执事合伙人 fE-R(9K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {>f"&I<xw  
active partner 积极参与的合伙人 : uncOd.  
active trading 交投活跃 HL38iXQ( 3  
actual circulation 实际流通 ,&P 4%N"  
actual cost 实际成本 VfX^iG r  
actual expenditure 实际开支；实际支出 O *sU|jeO  
actual income 实际入息；实际收入；实际收益 j[G`p^ul  
actual market 现货市场 a5D
|#9  
actual price 现货价；实际价格 G,u=ngZ]  
actual profit 实际利润 R6+)&:Ab{R  
actual quotation 实盘；实际价位；实际报价 q&
3 ;e4  
actual year basis 按实际年度计算 HN7CcE+l  
actuals 实货 +[7~:e}DZ  
actuarial investigation 精算调查 :GXF=Df  
actuarial principle 精算原则 pHV^Kv#  
actuarial report 精算师报告 r;#"j%z  
Actuarial Society of Hong Kong 香港精算学会 ;CYoc4e  
actuarial valuation 精算师估值 _fHC+lwN  
actuary 精算师 2{-29bq  
ad referendum agreement 暂定协议；有待覆核的协定 bdg6B7%Q  
ad valorem duty 从价税；按值征税 ^#9385  
ad valorem duty system 从价税制 zBF~:Uc`B  
ad valorem fee 从价费 u_(~zs.N]  
ad valorem tariff 从价关税 ;tjOEmIiU  
additional allowance 额外免税额 `JySuP2~/  
additional amount for unexpired risk 未过期风险的额外款额 36"n7  
additional assessable profit 补加应评税利润 $|N6I  
additional assessment 补加评税 {213/@,  
additional commitment 额外承担 NAGM3{\5v$  
additional commitment vote 额外承担拨款 (bsx|8[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |&; ^?M  
additional dependent parent allowance 供养父母额外免税额 (2g a:}K  
additional provision 额外拨款 ;8sL  
additional stamp duty 附加印花税 f9.?+.^_  
additional tax 补加税罚款；补加税款 BI1M(d#1L"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,>;21\D  
adjudged bankrupt 被裁定破产 aZFpt/.d  
adjudicated bankrupt 裁定破产人 IDohv[#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *WwM"NFHDd  
adjudication of bankruptcy 裁定破产；宣告破产 3Z!%td5n  
adjudication of insolvency 裁定无力偿还债务 !GcBNQ1p+7  
adjusted actual 经调整的实数；调整后的实数 _olQ;{ U:  
adjusted current assets 经调整的流动资产；调整后的流动资产 <LHhs<M'  
adjusted figure 经调整的数字；调整后的数额 tW\yt~q,  
adjusted liabilities 经调整的负债；调整后的负债 "r9Rr_, >  
adjusted loss 经调整的亏损；调整后的亏损 YKyno?m  
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 ;J%:DD  
adjusted profit 经调整的利润；调整后的利润 s|=lKa]d!"  
adjusted surplus 经调整的盈余额；调整后的盈余额 F-_u/C]  
adjusted value 经调整的价值；调整后的价值 d>QFmsh-  
adjustment 调整；修订；理算〔保险〕 po| Ux`u  
adjustment centre 调剂中心 K@JZ$  
adjustment lag 调整过程的时间差距；调整时差 WyN ;lId  
adjustment mechanism 调整机制 GAz-yCJp  
adjustment of loss 亏损调整 kpm;ohd  
adjustment process 调整过程；调整程序 >Bt82ibN  
adjustment range 调整幅度 M5dYcCDE  
administered exchange rate 受管制汇率 NkZG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bZqTT~'T  
administration expenses 行政费用 ]G/m,Zv*:  
administration fee 手续费；行政费 =RoG?gd{R  
administration in bankruptcy 破产管理 3$|/7(M&DA  
administration order 遗产管理令 Pvxb6\G&d  
administrator 管理人；遗产管理人 e &6
%  
administrator of the estate 遗产管理人 TZn 15-O  
admission of debt 债项承认书 E/;t6&6  
admission of proof 接纳债权证明 ;tOsA
#  
advance 放贷款项；垫付款项；预支款项；预付款项 aJu&h2G  
advance account 暂支帐目；预付款帐户 7sot?gF  
advance compensation 预付补偿金 jLAEHEs  
advance from shareholder 股东垫款 z0z@LA4k6@  
advance pending reimbursement 预支以待日后付还 Qb536RpcTY  
advanced economy 先进经济体系 E&M(QX5  
advancement 预付；预付财产 c;l!i-  
advances warrant 垫款令 X
iUq#84Q  
advancing 贷出 MmF&jd-=  
adverse balance 逆差 w#A)B<Y/"  
adverse exchange 逆汇 [!'+}  
advertisement addressed to shareholders 在报章刊登的致股东通告 6Yu:v  
advice for collection 托收通知书 &f*orM:  
advice of drawing 提款通知书；汇票通知书 b^o4Q[  
advice of payment 付款通知 b8mH.g&l  
Advisory Committee [Securities and Futures Commission] PDNl]?  
谘询委员会〔证券及期货事务监察委员会〕 VYk:c`E  
Advisory Committee on Diversification 经济多元化谘询委员会 J9^NHU  
affidavit 誓章；遗产申报誓章 ]Q^)9uE\D  
affidavit of no receipt 述明无收款的誓章 Cf% qa
p#  
affiliate 联号；联营公司；附属公司 7'0Vb!(  
affiliated company 附属公司；联号；联营公司 &g`&#IRz  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Y|Iq~
Qy~  
affordability 负担能力 ]aX@(3G1s  
African Development Bank [AfDB] 非洲开发银行 $:9t(X)H  
after-acquired property 事后取得的财产 Ak'=l;  
after-hours dealing 市后交易 _imuyt".+  
after-tax profit 税后盈利；税后利润；税后溢利 {bj!]j
 
agency agreement 代理协议 K~W(ZmB  
agency expenses 代理机构的开支 EVmBLH-a  
agency fee 代理费 6
^`iuC5  
Agency Law 《代理法》 eqx }]#  
agent 代理人；承销人 1IXtu  
agent of company 公司代理人 *2AD#yIKC  
agent's fee 代理人费；经纪费 Uh}PB3WZ  
aggregate 总计；总数；总体数字 2]!@)fio`  
aggregate amount 总款额；总额 |iM,bs  
aggregate assets and liabilities 总体资产与负债 H
sY5wC  
aggregate at constant price 按固定价格计算的总体数字 -3Kh >b)  
aggregate demand 总需求 w~lH2U'k}  
aggregate gross position 总持仓量 sSM"~_y\  
aggregate limit 总限额 l;-Ml{}|0  
aggregate of salaries tax 合计薪俸税 t7=D$ua  
aggregate performance 总体表现；总体业绩 2Tp2{"sB>A  
aggregate supply 总体供应 S?~0)EXj(  
aggregate surplus 总盈余 gx&es\  
aggregate total 整体总额 >eJ<-3L;  
aggregate value 总值；合计价值 1J?v\S$ma`  
aggregated basis 合计基准 5EYG
A\  
aggregated net chargeable income 合计应课税入息实额 'I[?R&j$G  
aggregation 合并计算；合计；总和 fz'qB-F Y  
aggregation of incomes of husband and wife 夫妇入息合并计算 c(Q@5@1y:  
aggregation of property 财产的总和 dCC*|b8h  
agio 差价；贴水 I}C2;[aB  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 v$ ti=uk$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m2]N%Y  
《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》 f"6W ;b2L.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dGKo!;7{  
《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》 n0(Q/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment VAPeMO ck  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U]PB)  
agreement for a settlement 授产协议 !~#zd]0x;  
agreement for assignment 转让协议 >|f"EK}m!  
agreement for sale 售卖协议；买卖协议 l\<.*6r  
agreement for sale and purchase 买卖协议 fO<40!%9cQ  
agreement for the payment of interest 支付利息协议 gOF^?M11x  
agreement for the repayment of money 还款协议 Tzq@ic#!B  
agreement of reinsurance 再保险协议 +nYFLe  
Agricultural Bank of China 中国农业银行 d$
!Q6ux;  
air passenger departure tax 飞机乘客离境税 0 R6:3fV6R  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?sN{U\  
airport tax 机场税 U1\7Hcs$  
alcohol duty 酒精税 Wjb_H (D  
alienation 让与；让渡；转让 J%"BCbxW~B  
alimony 生活费；赡养费 0|&@)`  
All Ordinaries Index [AOI] 所有普通股指数 @MSmg3&  
all risks 全险；综合险 C- .;m  
All Sales Record for Stock Market 《股票市场成交报告》 F#Lo^ 8  
Allied Capital Resources Limited 新联财务有限公司 br I;}m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 80lei  
allocation letter 拨款信件 '*J+mZtN  
allocation of fund 分配款项；预留款项 BJ|l  
allocation of profit 利润分配；溢利分配 J0xHpe  
allocation warrant 拨款令 &@iOB #H  
allotment 分配；配股 nFnM9 pdMK  
allotment notice 股份配售通知；配股通知 ON2o^-%=  
allotment of shares 股份分配 H|%J"  
allowable 可获宽免；免税的 IeYYG^V<A  
allowable business loss 可扣除的营业亏损 g~hMOI?KK^  
allowable expenses 可扣税的支出 2`o @L  
allowance 免税额；津贴；备抵；准备金 =AIts[!qd  
allowance for debts 债项的免税额 v[dUUR f  
allowance for depreciation by wear and tear 耗损折旧免税额 xf,[F8 2y  
allowance for funeral expenses 殡殓费的免税额 ]?^V xB7L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 adLL7  
allowance for repairs and outgoings 修葺及支出方面的免税额 z33UER"  
allowance to debtor 给债务人的津贴 nCQtn%j't  
alteration of capital 资本更改 =%<=Bn  
alternate trustee 候补受托人 hGtz[u#p  
amalgamation 合并 l5 9a3=q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Pn,I^Ej.  
ambit of charges 征税范围；收费范围 <KMCNCU\+  
amended valuation 经修订的估值 wQ33Gc  
American Commodities Exchange 美国商品交易所 ] Q5:JV  
American Express Bank Limited 美国运通银行 .psb#4  
American Stock Exchange 美国证券交易所 ACRuDY  
amortization 摊销 s%)f<3=a  
amount due from banks 存放银行同业的款项 ;Y7'U rn  
amount due from banks abroad 存放海外银行同业的款项 H4g8 1V=  
amount due from holding companies 控股公司欠款 $|K: 9  
amount due from local banks 存放本港银行同业的款项 juF9:Eah  
amount due to banks 银行同业的存款 \.LjA_  
amount due to banks abroad 海外银行同业的存款 "J(M.Y  
amount due to holding companies 控股公司存款 J!:BCjRdw  
amount due to local banks 本港银行同业的存款  ?eS;Yc  
amount due to outport banks 外埠银行同业的存款 YBt=8`r  
amount for note issue 发行纸币的款额 64B.7S88  
amount of bond 担保契据的款额 <>HtXn/  
amount of consideration 代价款额 x^
`/&+m  
amount of contribution 供款数额 VYG@_fd!x  
amount of indebtedness 负债款额 9$)&b\D  
amount of principal of the loan 贷款本金额 JL M Xkcc  
amount of rates chargeable 应征差饷数额 =gVMt  
amount of share capital 股本额 {irc0gI  
amount of sums assured 承保款额 0'o[2,  
amount of variation 变动幅度 <h -)zI  
amount of vote 拨款数额 l7-lXl"%q  
amount payable 应付款额 Ema[M5$R  
amount receivable 应收款额 #/oH #/?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +ktv:d  
analysis 分析 #W~jQ5NS\  
ancillary risk 附属风险 DQ.
4b  
annual account 周年帐目；周年帐目报表；年度决算；年结 A5nggg4  
annual accounting date 年结日期 u W]gBhO$O  
annual allowance 每年免税额；年积金；年度津贴；年津 _vTr?jjfK  
annual balance 年度余额 5r5on#
O&  
annual disposable income 每年可动用收入 P@v"aa\@2)  
annual estimates 周年预算 a_b#hM/c;  
annual fee 年费 Fb{N>*l.  
annual general meeting 周年大会 yCQvo(V[F  
annual growth rate 年增率；每年增长率 OAXA<  
annual long-term supplement 长期个案每年补助金 V0;"Qa@q  
annual pensionable emolument 可供计算退休金的年薪 7_\G|Zd  
annual report 年报 !v8
R(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $Cz2b/O  
annual return 周年报表；周年申报表；每年报税表格 4R'CLN |t  
Annual Return Rules 《周年报表规则》 Ul8HWk[6Iw  
annual review of consumer prices 每年消费物价回顾 m.lR]!Y=w  
annual roll-forward basis 逐年延展方式 oJa}NH   
annual salary 年薪 2 7)IfE  
annual statement 年度报表；年度决算表 50
5c(+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 a
2P)@R  
annuitant 年金受益人 NjIPHM$g  
annuity 年金 =Kj{wA O  
annuity contract 年金合约 B $u/n  
annuity on human life 人寿年金 _=HaE&  
antecedent debt 先前的债项 |dR}S!fmG  
ante-dated cheque 倒填日期支票 ~Dt$}l-9  
anticipated expenditure 预期开支 'g%:/lwA  
anticipated net profit 预期纯利 MT!Y!*-5  
anticipated revenue 预期收入 wUaWF$~y  
anti-inflation measure 反通货膨胀措施 #Th)^Is  
anti-inflationary stance 反通货膨胀立场 .i*oZ'[X  
apparent deficit 表面赤字 y8YsS4E^Q  
apparent financial solvency 表面偿债能力 7Fj8Mp|  
apparent partner 表面合伙人 Y_CYx  
application for personal assessment 个人入息课税申请书 f1vD{M;  
application of fund 资金应用 d*8*9CpO:  
application to release as liquidator and to destruct the books of accounts and documents iq' PeVo  
申请免除清盘人职务及毁灭帐簿与文件 Z@s[8wrmPl  
appointed actuary 委任精算师 vn}m-U XA*  
appointed auditor 委任核数师；委任审计师 Va )W[I  
appointed trustee 委任的受托人 %`i*SF(gV  
appointer 委任人 3dN`Q:1R9  
apportioned pro rata 按比例分摊 p7QZn.,=u  
apportionment 分配；分摊 t=B1yvE"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |%|
03}Q  
apportionment formula 分摊方程式 ^6 wWv&G[8  
apportionment of estate duty 遗产税的分摊 sU>IETo  
appraisal 估价；评估 ,zgz7  
appreciable growth 可观增长 ,sitOy}ks  
appreciable impact 显着影响 +zh\W9  
appreciable increase 可观增长 UVux[qX<  
appreciation 增值；升值 lT
C0kh  
appreciation against other currencies 相对其他货币升值 35l%iaj]G5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BL&AZv/T  
appreciation tax 增值税 ]W;6gmV  
appropriation 拨款；拨用；拨付 YYpC!)  
appropriation account 拨款帐目 sJLOz>  
Appropriation Bill 拨款法案 u\ _yjv#  
appropriation-in-aid system 补助拨款办法 Erw1y,mF  
approved assets 核准资产 &dtst??  
approved basket stock 认可一篮子证券 )#i@DHt=  
approved budget 核准预算 >ZJ]yhbhK  
approved charitable donation 认可慈善捐款 8&U Mmbgy  
approved charitable institution 认可慈善机构 0si1:+t-[+  
approved currency 核准货币；认可货币 Mp/l*"(  
approved estimates 核准预算 X,
G<D}  
approved estimates of expenditure 核准开支预算 NK qIx  
approved overseas insurer 核准海外保险人 4s7 RB  
approved overseas trust company 核准海外信托公司 t*hy"e{*a  
approved pooled investment fund 核准汇集投资基金 ]EKg)E  
approved provident fund scheme 认可公积金计划 <|l}@\iRX  
approved provision 核准拨款 'Q=;I  
approved redeemable share 核准可赎回股份 uE.BB#  
approved regional stock 认可地区性证券 _M%>Qm  
approved retirement scheme 认可退休金计划 jfG of*  
approved subordinated loan 核准附属贷款 {wC*61@1  
arbitrage 套戥；套汇；套利 G4'Ia
$  
arbitrageur 套戥者；套汇者 pa46,q&M  
arbitrary amount 临时款项 x`g,>>&C  
arrangement 措施；安排；协定 $z[S0Cm  
arrears 欠款 +(2$YJ35  
arrears of pay 欠付薪酬 JuSS(dJw  
arrears of revenue 逾期未收税款；逾期未收的帐项 J
$}]p  
articles of association 组织章程；组织细则；组织章程细则 m\qeYI6,Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Gko"iO#  
ascertainment of profit 确定利润 MsXw 8D  
"Asia Clear" “亚洲结算系统” nYSe0w  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :.5l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ) (YNNu  
Asian Development Fund [ADF] 亚洲发展基金 l7g'z'G  
Asian dollar bond 亚洲美元债券 ~vA{I%z5~  
Asian dollar market 亚洲美元市场 !S=YM<Ad  
Asian dollar rate 亚洲美元利率 ?#w} S%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ktrIi5B  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Xr <H^X  
asked price 沽盘；喊价；索价；卖方报价 l_}d Q&R  
assessable income 应评税入息 |R
L#BKC`  
assessable loss 应评税亏损 t.8r~2(?  
assessable profit 应评税利润 \96\!7$@O  
assessable value 应评税值 QdgJNT<=H,  
assessed profit 估定利润 ;mEn@@{  
assessed value 经评估价值 O q$_ q  
assessment 评税；评定；估价；评税单 jRjeL'"G  
assessment number 评税编号；估价编号 "r46Rfa  
assessment of additional tax 补加税评税 RiQ]AsTtl  
assessment of performance 业绩评估；实绩评价 (6$P/k8  
Assessor 评税主任 6C2~0b   
asset price bubbles 资产价格泡沫 jMn,N9Mf  
asset-backed securities 具资产保证的证券 yMWh#[phH  
assets accretion 资产增值 }`gOfj)?i  
assets and liabilities 资产与负债 KhND pwO"  
assets betterment statement 资产递增表；资产改进表 K.xABKPVc  
assets lending 实物放款；有抵押贷款 y.lWyH9  
assets of the company passing on the death 死者去世时转移的公司资产 |OJWQU![by  
assets pledged as security for liabilities 用作负债抵押的资产 7 0?iZIK _  
assets portfolio 资产投资组合 WnG2\(U  
assets price 资产价格 qm$(_]R~`  
assets quality 资产质素 $A?9U}V#^  
assets realization 资产变现 n1PptR  
assets refinancing arrangement 资产再集资安排 }sH[_%)  
assets securitization 资产证券化 N[@H107`  
assets situated outside Hong Kong 在香港以外地方的资产 DURWE,W>  
assets stripping 削减资产；拆卖资产 8GP17j  
assets value 资产值 $~1vXe  
assignee 承让人 ketp9}u  
assignment 转让；转让书；转让契 Bh&pZcm|  
assignment of interest 权益转让 dCi:@+z8  
assignment of letters patent and trade mark 专利证书及商标转让 dJgLS^1E  
assignment of property 物业转让；物业转让书 ;~<To9O  
assignment right 转让权 R`<^/h  
assignor 转让人 b;b,t0wS  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >g<YH'U{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *:yG)J 3F  
associate member 附属会员 k^Qf
|  
associated body corporate 相联法人团体 N#l2wT  
associated company 相联公司；联属公司 os{ iY  
associated corporation 相联法团 ol"|?*3q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] kY$EK]s  
公认会计师公会〔英国〕 mxqD'^n#  
Association of Futures Exchange Brokers 香港期货经纪协会 44}5o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f7a4E+}  
association of underwriters 承保人组织 gbuh04#~  
assumption of control 接管 Jx5`0?  
assurance 担保；保险；转易；转易书 J
>  
assurance of interest 权益的转易 >>J3"XHX  
at 19XX price 按一九ＸＸ年价格计算 5(H%Ia  
at a discount 按赔价计算；按贴水价格计算；打折扣 upuN$4m&{  
at a premium 按溢价计算；按升水价格计算 zzZEX  
at call 通知付款；按通知 C=+9XfP0  
at constant market price 按固定市价计算 ]zlA<w8  
at constant price 按固定价格计算 hiS|&5#  
at cost 按成本计算 }R}+8  
at current market price 按当时市价计算；按现时市价计算 #Kb /tOp1  
at current price 按当时价格计算；按现时价格计算 8)0]cX  
at factor cost 按要素成本计算；按生产要素成本计算 0:v!'  
at money-of-the-day price 按付款当日价格计算 -qj[ck(y  
at or better 按指定或较佳价位〔买卖指令〕 rk8pL[|  
at par 按面值计算；平价 N; }$!sNIm  
at sight 见票即付 2'@m'4-N  
at the close 按收市盘 AI2XNSV@Yl  
at the opening 按开市盘 OPNRBMD  
attestation 见证；见证条款 Iuxf`sd  
at-the-money option 平价期权 FPYk`D  
attorney 受权人；受托代表人 tkctwjD  
attornment 新拥有人承认书 /Q3>w-h  
attributable profit 可归属利润 ~W21%T+  
attributable share value 可归属股份价值 -UkK$wP5  
Auckland Stock Exchange 奥克兰证券交易所 c;kU|_  
auction 拍卖 m,Y/ke\  
auctioneer 拍卖商 ZK]qQrIwy  
audit 审计；核数 {J==y;dK  
Audit Commission 审计署 Bg]VaTm[=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b11I$b #  
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〕 K[y")ooE<j  
audit review 帐目审查 vR\
E;V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w||t3!M+n  
audited account 审计帐目；经审计的帐目 OV]xo8a;  
audited annual account 经审计的周年帐目 yq-~5ui  
audited balance sheet 经审计的资产负债表 E /H%q|q  
auditor 核数师；核数主任；审计师 K}CgFBk  
auditor's certificate 核数师证明书；审计师证明书 ? uYO]!VC  
auditor's report 核数师报告；审计师报告 ;NA5G:eQ  
Aussie bond 澳元债券 `9
r{z;UQ  
austerity budget 紧缩预算 )5b_>Uy  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \( s `=(t  
Australia All Ordinaries Index 澳洲所有普通股票指数 FFqK tj's  
Australian Dollar [AUD] 澳元 kD#n/RBgf  
Australian Options Market 澳大利亚期权市场 dq '2y  
Australian Securities Commission 澳洲证券事务监察委员会 9}6_B|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 mEJ7e#  
Australian Stock Exchange 澳大利亚证券交易所 hq7f"`  
Austrian Schilling [ATS] 奥地利先令 G0 EXgq8  
authentication 认证；鉴证 P7-k!p"  
authority to purchase 委托购买证；委购书 BsFO]F5mmX  
authorization 认可；核准；授权；授权书 s^zlBvr|.  
authorization by direction 指示授权 IMWt!#vuY  
authorization by instruction 指令授权 \>5sW8P]H`  
authorization by warrant 令状授权 ;$
iT]S  
authorization of unit trust 单位信托的认可 :i!fPNn  
authorized agent 指定代理人 'mZv5?  
authorized capital 法定资本 ^# $IoW  
authorized clerk 出市员 @_C]5D^J^~  
authorized dealer 认可交易商 [^ }$u[  
authorized financial institution 认可财务机构 ?r !kKMZ  
authorized fund 认可基金 sa+ JN^[X  
authorized fund house 获授权的基金公司；认可基金公司 h-PJC/>  
authorized institution 认可机构 MUl`0H"tR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B[ZQn]y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %:~Ah6R1  
authorized insurer 获授权保险人；获认可承保人 PaSwfjOnqr  
authorized investment 特准投资项目 MQP9^+f)O?  
authorized person 获授权人 {>hxmn   
authorized representative 获授权代表 oSrA4g
 
authorized share capital 法定股本 fZ-"._9UyH  
automated quotation system 自动报价系统 %$ya>0?mq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N 8[rWJ#  
自动交易系统〔香港期货交易所有限公司〕 X}Q4;='C-  
automatic adjustment mechanism 自动调整机制 g}hUCx(  
automatic adjustment system 自动调整系统 1#x5 o2n  
Automatic Clearing House 自动票据交换所 %O9Wm_%  
automatic exchange rates accumulation system 自动化汇率累集系统 ~S('\h)1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^Z)7Z% O  
automatic teller machine [ATM] 自动柜员机 W$jRS  
autopay 自动转帐 )"\= _E#  
available assets 可用资产 W%+02_/
)  
available fiscal reserve 现存财政储备 -dovk?'Gj  
available profit 可用利润 y7pBcyWTE=  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 OFr"RGW"  
average 平均；平均数；海损 QqF<HCO  
average basic salary 平均基本薪金 $?F_Qsy{d  
average consumer expenditure 平均消费开支；一般消费开支 IrZjlnht  
average cost 平均成本 YA,.C4=s  
average cost of land production 增辟土地平均成本 jP<6J(  
average daily turnover 平均每日成交额 N[Xm5J  
average daily wage rate 平均每日工资率 +}m`$B}mJ  
average expenditure pattern 平均开支模式 <9&GOaJ  
average growth rate 平均增长率 h1q3}-  
average net fixed assets 固定资产平均净值 #v(As)4^  
average of relatives 相对价格平均数 DTC IVLV  
average price 平均价格 5{yg  
average propensity to consume 平均消费倾向；一般消费倾向 }$<v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Z><+4 '  
average rate 平均率 C5(XZscq  
average revenue 平均收入；平均收益 #fF5O2E'3  
average stock 平均库存；平均存货 ?xwi2<zz  
average yearly rent 平均年租 y"H5>  
avoidance of double taxation 避免双重课税 K_+M?ap_  
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 )Jvo%Y  
M5*Ln-qt(a  
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