一些有用的会计术语(也不知道发的地方对不对)A

A: F:G Vysy  
A share Ａ股；甲类股份 v*@R U  
abatement of tax 减税；减扣免税额 DV~g  
ABN AMRO Bank N.V. 荷兰银行 04!akPP<  
above-the-line expenditure 线上项目支出；经常预算支出 -$f$z(h  
above-the-line receipt 线上项目收入；经常预算收入 G>+iisb%  
ABSA Asia Limited 南非联合亚洲有限公司  11-?M  
absolute change 绝对数值变更 !4+@b s  
absolute expenditure 实际开支 {MmK:C  
absolute guideline figure 绝对准则数字 cq1)b\|  
absolute interest 绝对权益 )m10IyUAY  
absolute order of discharge 绝对破产解除令 2TX.%%Ze  
absolute profit margin 绝对利润幅度 $&0\BvS  
absolute value 实值；绝对值 Z+S1e~~  
absolutely vested interest 绝对既得权益 R lmeZy4.  
absorbed cost 已吸收成本；已分摊成本 U{0! <*W>  
absorption 吸收；分摊；合并 (0S;eM&  
absorption rate 吸收率；摊配率；分摊率 l]geQl:7`r  
ACB Finance Limited 亚洲商业财务有限公司 ^A t,x  
acceptable form of reciprocity 合理的互惠条件 &jF[f4:7  
acceptable rate 适当利率；适当汇率 D{iPsH6};5  
acceptance agreement 承兑协议 wB%;O`Oh  
acceptance for honour 参加承兑 ;-{'d8  
acceptor 承兑人；接受人；受票人 y6Ea_v  
acceptor for honour 参加承兑人 x1 1ug  
accident insurance 意外保险 !MD uj  
Accident Insurance Association of Hong Kong 香港意外保险公会 
l|  QQ  
accident insurance scheme 意外保险计划 PA${<wyBR_  
accident year basis 意外年度基准 +C`zI~8  
accommodation 通融；贷款 R"{oj]d;$F  
accommodation bill 通融票据；空头票据 ,) 3Eog\-  
accommodation party 汇票代发人 0d #jiG  
account balance 帐户余额；帐户结余 EceD\}  
account book 帐簿 A@ 4Oq  
account collected in advance 预收款项 K]Z];C#)  
account current book 往来帐簿 [kPF Jf  
account of after-acquired property 事后取得的财产报告 -F';1D!l%  
account of defaulter 拖欠帐目 bB
XUD;$  
account payable 应付帐款 2@$`xPg   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A!aki}aT~  
account receivable 应收帐款 Vg8c}
>7  
account receivable report 应收帐款报表 4mwAo  
account statement 结单；帐单；会计财务报表 uBxs`'C  
account title 帐户名称；会计科目 P&9&/0r=_  
accountant's report 会计师报告 k(3FT%p  
Accountant's Report Rules 会计师报告规则 sKGR28e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \t']Lf  
Accounting Arrangements 《会计安排》 bc*CP0t|  
accounting basis 会计基础 #TG.weT
C  
accounting by Official Receiver 破产管理署署长呈交的帐目 FK`M+ j  
Accounting Circular 《会计通告》 S1d{! ` 3  
accounting class 会计类别 , Y cF~  
accounting date 记帐日期；会计结算日期 C_V5.6T!  
accounting for money 款项核算 5,K*IH  
Accounting Officer 会计主任 Q`(.Blgm;  
accounting period 会计报告期；会计期 }Uunlz<  
accounting policy 会计政策；会计方针 LE4P$%>H  
accounting practice 会计惯例 tLe"i>  
accounting principle 会计准则 ]MV=@T^8#  
accounting record 会计记录 A$X
mO}+  
accounting report 会计报告 5$"IUq*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T Ue=Yj  
Accounting Society of China 中国会计学会 `>skcvkm  
accounting statement 会计报表 rsC^Re:*jr  
accounting system 会计制度；会计系统 f-a+&DB9  
accounting transaction 会计事项；帐务交易 {t QZqqdn@  
accounting treatment 会计处理 5jK9cF$>  
accounting year 会计年度 v L!?4k  
accretion 增值；添加 f!+G1z}iA  
accrual 应计项目；应累算数目 ]sV) '-  
accrual basis 应计制；权责发生制 CC{{@  
accrual basis accounting 应计制会计；权责发生制会计 [[VB'Rs  
accrue 应累算；应计 6Bn%7ZBv  
accrued benefit 应累算利益 ">"B  
accrued charges 应计费用 qgZN&7Nn:  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~ZZJ/Cu  
accrued expenses 应累算费用 hYU4%"X  
accrued interest payable 应付利息；应计未付利息 Y|N.R(sAs&  
accrued interest receivable 应收利息；应计未收利息 w2o5+G=  
accrued right 累算权益 ub=Bz1._  
accruing profit 应累算的利润 j+QE~L  
accumulated fiscal reserve 累积财政储备 "2J
2za  
accumulated profit 累积利润；滚存溢利 V75P@jv5J  
accumulated reserve 累积储备 *S{fyYyM  
accumulation of surplus income 累积收益盈余 xBKis\b  
acquired assets 既得资产 /&g~*AL  
acquisition 收购；购置；取得 ]R8JBnA  
acquisition cost 购置成本 rQ287y{  
acquisition expenses 购置费用 cXG$zwS\  
acquisition of 100% interest 收购全部股权 Q[.HoqWK  
acquisition of control 取得控制权 wA7^  
acquisition of fixed assets 购置固定资产 \}+
b_J6-  
acquisition of shell “买壳” Y SD
|#0  
acquisition price 收购价 4WZ"8  
act of God 天灾 O2C&XeB:4  
acting partner 执事合伙人 $jgEB+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )0p7d:%mV  
active partner 积极参与的合伙人 dSw%Qv*y  
active trading 交投活跃 QPT%CW61M  
actual circulation 实际流通 yOXL19d@p_  
actual cost 实际成本 D0a3%LBS/2  
actual expenditure 实际开支；实际支出 k&SI-jxj  
actual income 实际入息；实际收入；实际收益 ^h\Y.  
actual market 现货市场 6=i@ttAK  
actual price 现货价；实际价格 23~Kz
C  
actual profit 实际利润 \S`|7JYW  
actual quotation 实盘；实际价位；实际报价 8S*W+l19f  
actual year basis 按实际年度计算 7\sRf/  
actuals 实货 ;Vh5nO  
actuarial investigation 精算调查 bf1EMai"  
actuarial principle 精算原则 "fX9bh^  
actuarial report 精算师报告 m03]SF(#3  
Actuarial Society of Hong Kong 香港精算学会 7z^\}&  
actuarial valuation 精算师估值 t~@
~XI5  
actuary 精算师 w*7BiZ{s<  
ad referendum agreement 暂定协议；有待覆核的协定 0)T`&u3!  
ad valorem duty 从价税；按值征税 Ed=]RR4R  
ad valorem duty system 从价税制 E{B=%ZNnm  
ad valorem fee 从价费 |$aTJ9 Iq:  
ad valorem tariff 从价关税 >,s.!
vpK  
additional allowance 额外免税额 ;^Hg\a  
additional amount for unexpired risk 未过期风险的额外款额 &$+nuUA  
additional assessable profit 补加应评税利润 dE0p>4F  
additional assessment 补加评税 Vv3{jn6%  
additional commitment 额外承担 +U];  
additional commitment vote 额外承担拨款 9 9S-P}xd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VwxLElV  
additional dependent parent allowance 供养父母额外免税额 /agX! E4s  
additional provision 额外拨款 l!^+Xeg~  
additional stamp duty 附加印花税 /!L#cUog  
additional tax 补加税罚款；补加税款 !Al?B9KJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 22gk1'~dO  
adjudged bankrupt 被裁定破产 .S=^)  
adjudicated bankrupt 裁定破产人 @ATJ|5.gr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xU_Dg56z'&  
adjudication of bankruptcy 裁定破产；宣告破产 Zr U9oy&!C  
adjudication of insolvency 裁定无力偿还债务 ?*h2:a$  
adjusted actual 经调整的实数；调整后的实数 &mJ +#vT  
adjusted current assets 经调整的流动资产；调整后的流动资产 h8me.=S&  
adjusted figure 经调整的数字；调整后的数额 WC<K(PP  
adjusted liabilities 经调整的负债；调整后的负债 uw,p\:D&  
adjusted loss 经调整的亏损；调整后的亏损 GN%|'eU  
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 38Bh9>c3  
adjusted profit 经调整的利润；调整后的利润 mFdj+ &2\  
adjusted surplus 经调整的盈余额；调整后的盈余额 eH9Ofhsry  
adjusted value 经调整的价值；调整后的价值 /<WK2G  
adjustment 调整；修订；理算〔保险〕 b ?-VZA:  
adjustment centre 调剂中心 Q4vl  
adjustment lag 调整过程的时间差距；调整时差 FJl_2  
adjustment mechanism 调整机制 }uaRS9d  
adjustment of loss 亏损调整 H6I]GcZ$  
adjustment process 调整过程；调整程序 ++)3*+N+  
adjustment range 调整幅度 S_ Pa .  
administered exchange rate 受管制汇率 hwR_<'!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p2Fff4nQ   
administration expenses 行政费用 {j{H@rHuy  
administration fee 手续费；行政费 a.O px
d  
administration in bankruptcy 破产管理 p^uX{!  
administration order 遗产管理令 R<GnPN:c  
administrator 管理人；遗产管理人 G$)f5_]7{  
administrator of the estate 遗产管理人 >PBP:s1f4>  
admission of debt 债项承认书 eVy>  
admission of proof 接纳债权证明 $x'p+&n\  
advance 放贷款项；垫付款项；预支款项；预付款项 [hl8LP+~  
advance account 暂支帐目；预付款帐户 sKK*{+,kh;  
advance compensation 预付补偿金 =T0;F0@#4  
advance from shareholder 股东垫款 R&`; C<6}D  
advance pending reimbursement 预支以待日后付还  l,n V*Z  
advanced economy 先进经济体系 6~@S,i1  
advancement 预付；预付财产 fi.[a8w:W  
advances warrant 垫款令 QSxR@hC  
advancing 贷出 3w-0IP]<  
adverse balance 逆差 $V0G[!4  
adverse exchange 逆汇 Bl"BmUn  
advertisement addressed to shareholders 在报章刊登的致股东通告 =KctAR;  
advice for collection 托收通知书 |{a`,%mw  
advice of drawing 提款通知书；汇票通知书 "7&DuF$s)  
advice of payment 付款通知 9h$08l  
Advisory Committee [Securities and Futures Commission] jLZ^EM-  
谘询委员会〔证券及期货事务监察委员会〕 c{X:0man  
Advisory Committee on Diversification 经济多元化谘询委员会 lPywrTG0  
affidavit 誓章；遗产申报誓章 :4V8Iz 71  
affidavit of no receipt 述明无收款的誓章 ".Q``
d&X  
affiliate 联号；联营公司；附属公司 bI_T\Eft  
affiliated company 附属公司；联号；联营公司 zc
n/LF  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1"4Pan  
affordability 负担能力 -J<{NF  
African Development Bank [AfDB] 非洲开发银行 ev}ugRxt|k  
after-acquired property 事后取得的财产 &eqeQD6  
after-hours dealing 市后交易 *49lM;  
after-tax profit 税后盈利；税后利润；税后溢利 [$<\*d/  
agency agreement 代理协议 ..5rW0lr  
agency expenses 代理机构的开支 (&)PlIi7  
agency fee 代理费 8wXnc%  
Agency Law 《代理法》 jrKRXS  
agent 代理人；承销人 UbnX%2TW  
agent of company 公司代理人 Hido[  
agent's fee 代理人费；经纪费 1YrIcovi-  
aggregate 总计；总数；总体数字 ZVin+z  
aggregate amount 总款额；总额 +6$|No  
aggregate assets and liabilities 总体资产与负债 ls928  
aggregate at constant price 按固定价格计算的总体数字 |v6kZ0B<  
aggregate demand 总需求 3m#/1=@o  
aggregate gross position 总持仓量 ^z%ShmM&LZ  
aggregate limit 总限额 b,tf]Z-
  
aggregate of salaries tax 合计薪俸税  KDX1_r=Y  
aggregate performance 总体表现；总体业绩 P,}cH;w6Ck  
aggregate supply 总体供应 fUg<+|v*  
aggregate surplus 总盈余 5>e
#SW  
aggregate total 整体总额 DQ86(4e*g#  
aggregate value 总值；合计价值 S1Nwm?z  
aggregated basis 合计基准 7
%Q?BH7{  
aggregated net chargeable income 合计应课税入息实额 2.>WR
~\  
aggregation 合并计算；合计；总和 Sz_{#-  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z?);^m|T  
aggregation of property 财产的总和 QQPT=_P]  
agio 差价；贴水 Mkj`  
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》 |K(2_Wp  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment a At<36{?  
《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》 )#H&lH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L^{1dVGWNa  
《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》 6Kbc:wlR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E<~Fi.M;\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %tOGs80_{  
agreement for a settlement 授产协议 C;UqLMrOI  
agreement for assignment 转让协议 WP5QA8`3  
agreement for sale 售卖协议；买卖协议 YcaomPo  
agreement for sale and purchase 买卖协议 e` QniTkT  
agreement for the payment of interest 支付利息协议 @F-InfB8.  
agreement for the repayment of money 还款协议 Vx<`6uv
 
agreement of reinsurance 再保险协议 XB.xIApmy  
Agricultural Bank of China 中国农业银行 Nf!g1D"U  
air passenger departure tax 飞机乘客离境税 `+\6;nM  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 hn-!W;j  
airport tax 机场税 /Z?$!u4I  
alcohol duty 酒精税 Bo#,)%80  
alienation 让与；让渡；转让 zJ=lNb?q  
alimony 生活费；赡养费 NR6wNz&81  
All Ordinaries Index [AOI] 所有普通股指数 +&*D7A>~p  
all risks 全险；综合险 ILU7Yhk  
All Sales Record for Stock Market 《股票市场成交报告》 Tx19\\r  
Allied Capital Resources Limited 新联财务有限公司 ;K$ !
c5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i0TbsoKh:  
allocation letter 拨款信件 (\8~W*ej"  
allocation of fund 分配款项；预留款项 RXD*;B$v  
allocation of profit 利润分配；溢利分配 X>la!}sV  
allocation warrant 拨款令 UD!-.I]  
allotment 分配；配股 t4P`#,:8  
allotment notice 股份配售通知；配股通知 xk:=.Qqh  
allotment of shares 股份分配 'e(]woe  
allowable 可获宽免；免税的 %6%~`((4  
allowable business loss 可扣除的营业亏损 Pss$[ %  
allowable expenses 可扣税的支出 V`WSZ  
allowance 免税额；津贴；备抵；准备金 cs]h+yE  
allowance for debts 债项的免税额 pK|~G."6e  
allowance for depreciation by wear and tear 耗损折旧免税额 2A95vC'u>|  
allowance for funeral expenses 殡殓费的免税额 -P.51q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %A$5mi^  
allowance for repairs and outgoings 修葺及支出方面的免税额 fFNscY<4w  
allowance to debtor 给债务人的津贴 X3dXRDB'  
alteration of capital 资本更改 9zL(PkC%\  
alternate trustee 候补受托人 E xls_oSp  
amalgamation 合并 }mYxI^n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7K 'uNPC  
ambit of charges 征税范围；收费范围 zzH^xxg  
amended valuation 经修订的估值 Ct<]('Hm(  
American Commodities Exchange 美国商品交易所 B4Fuvi  
American Express Bank Limited 美国运通银行 J85S'cwZZ  
American Stock Exchange 美国证券交易所 0Xw$l3@N^  
amortization 摊销 T
2ZB(B D  
amount due from banks 存放银行同业的款项 ZamOYkRX  
amount due from banks abroad 存放海外银行同业的款项 +Zg@X.z  
amount due from holding companies 控股公司欠款 E Xxv  
amount due from local banks 存放本港银行同业的款项 'n
T#c[x[0  
amount due to banks 银行同业的存款 Xm
m)z  
amount due to banks abroad 海外银行同业的存款 ! }>CEE  
amount due to holding companies 控股公司存款 }|OwUdE!R9  
amount due to local banks 本港银行同业的存款 fpa~~E-  
amount due to outport banks 外埠银行同业的存款 W>j@E|m$  
amount for note issue 发行纸币的款额 4o<rj4G>  
amount of bond 担保契据的款额 k.ttrKy<q/  
amount of consideration 代价款额 |kGQ~:k+P  
amount of contribution 供款数额 'N3)>!Y:8  
amount of indebtedness 负债款额 eev-";c  
amount of principal of the loan 贷款本金额 bgYUsc*uR  
amount of rates chargeable 应征差饷数额 l86gs6>  
amount of share capital 股本额 ^m/7TwD  
amount of sums assured 承保款额 +,1 Ea )  
amount of variation 变动幅度 `k6ZAOQtX  
amount of vote 拨款数额 v{X<6^g  
amount payable 应付款额 4D}hYk$eP0  
amount receivable 应收款额 mt]^d;E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U0;pl
2  
analysis 分析 pft-.1py  
ancillary risk 附属风险 }a%1$>sj  
annual account 周年帐目；周年帐目报表；年度决算；年结 UDT\X
c  
annual accounting date 年结日期 7Fx0#cS"\  
annual allowance 每年免税额；年积金；年度津贴；年津 q5G`q&O5  
annual balance 年度余额 zP&D
  
annual disposable income 每年可动用收入 E)`:sSd9
 
annual estimates 周年预算 2FcNzAaV  
annual fee 年费 hv`I`[/J  
annual general meeting 周年大会 Ew JNpecX  
annual growth rate 年增率；每年增长率 TwsI8X  
annual long-term supplement 长期个案每年补助金 X'88W-  
annual pensionable emolument 可供计算退休金的年薪 PJYUD5  
annual report 年报 ` {qt4zd0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nTl2F1(sV7  
annual return 周年报表；周年申报表；每年报税表格 edo+ o{^  
Annual Return Rules 《周年报表规则》 !QpOrg  
annual review of consumer prices 每年消费物价回顾 D94bq_2}  
annual roll-forward basis 逐年延展方式 .8->n aj|  
annual salary 年薪 15S&,$1&  
annual statement 年度报表；年度决算表
W7. +  
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 iu?gZVyka  
annuitant 年金受益人 &1Cs'  
annuity 年金 %!r.)Wx|2  
annuity contract 年金合约 d_Jj&:"l  
annuity on human life 人寿年金 tpblm|sW  
antecedent debt 先前的债项 H,c`=Ii3  
ante-dated cheque 倒填日期支票 *7E#=xb  
anticipated expenditure 预期开支 16>D?;2o(  
anticipated net profit 预期纯利 QW
nGolN  
anticipated revenue 预期收入 1_b*j-j  
anti-inflation measure 反通货膨胀措施 @dUN3,}  
anti-inflationary stance 反通货膨胀立场 t.dr<   
apparent deficit 表面赤字 v2I? 5?j  
apparent financial solvency 表面偿债能力 4BSqL!i(  
apparent partner 表面合伙人
zO---}[9a  
application for personal assessment 个人入息课税申请书 sPG500=)  
application of fund 资金应用 |j-ng;  
application to release as liquidator and to destruct the books of accounts and documents T-#4hY`  
申请免除清盘人职务及毁灭帐簿与文件 eXMIRus(  
appointed actuary 委任精算师 3@qv[yOE  
appointed auditor 委任核数师；委任审计师 Rpv[rvK'  
appointed trustee 委任的受托人 ] j8
bv3  
appointer 委任人 ,zdGY]$  
apportioned pro rata 按比例分摊 W7Y@]QMX  
apportionment 分配；分摊 _-lE$
O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TZ+ p6M8G  
apportionment formula 分摊方程式 araXE~Ac  
apportionment of estate duty 遗产税的分摊 7f}uRXBV$A  
appraisal 估价；评估 8]Tv1Wc  
appreciable growth 可观增长 ,~=]3qmbR  
appreciable impact 显着影响 Ix6\5}.c9  
appreciable increase 可观增长 cFt&Efj  
appreciation 增值；升值 hPUAm6b;  
appreciation against other currencies 相对其他货币升值 ^Fh*9[Zf$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FuBt`H  
appreciation tax 增值税
v7SYWO#  
appropriation 拨款；拨用；拨付 1*yxSU@uY  
appropriation account 拨款帐目 e6>G8d  
Appropriation Bill 拨款法案 e`S\-t?Z  
appropriation-in-aid system 补助拨款办法 M2-`p  
approved assets 核准资产 SAdE9L =d  
approved basket stock 认可一篮子证券 ^?Mp(o  
approved budget 核准预算 @lF?+/=$  
approved charitable donation 认可慈善捐款 t^KQ*8clG  
approved charitable institution 认可慈善机构 .}/8]  
approved currency 核准货币；认可货币 $L8>Ha}  
approved estimates 核准预算 rD~/]y)t  
approved estimates of expenditure 核准开支预算 .wD $Bsm`t  
approved overseas insurer 核准海外保险人 `!/[9Y#Hp  
approved overseas trust company 核准海外信托公司 L
/[VpD  
approved pooled investment fund 核准汇集投资基金 $3PDe  
approved provident fund scheme 认可公积金计划 pa1<=w  
approved provision 核准拨款 5E-;4o;RI(  
approved redeemable share 核准可赎回股份 M2|!,2  
approved regional stock 认可地区性证券 H7GI`3o  
approved retirement scheme 认可退休金计划 ZX` \so,&,  
approved subordinated loan 核准附属贷款 DH yv^  
arbitrage 套戥；套汇；套利
2t9UJu4  
arbitrageur 套戥者；套汇者 $Yt|XT+!&  
arbitrary amount 临时款项 0M"n  
arrangement 措施；安排；协定 W`_JERo  
arrears 欠款 1,%`vlYv  
arrears of pay 欠付薪酬 F5qA!jZ1]  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q{
|%kU"  
articles of association 组织章程；组织细则；组织章程细则 DPjs?M<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fJ[ ^_,O  
ascertainment of profit 确定利润 m~5 unB9  
"Asia Clear" “亚洲结算系统” Cd_@<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a1~|?PCbY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9gcW;  
Asian Development Fund [ADF] 亚洲发展基金 XZb=;tYo  
Asian dollar bond 亚洲美元债券 ["<Xh0_  
Asian dollar market 亚洲美元市场 {#qUZ z-  
Asian dollar rate 亚洲美元利率 zPa2fS8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2+rT .GFc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e{@RBYX@+c  
asked price 沽盘；喊价；索价；卖方报价 1hY|XZ%qd  
assessable income 应评税入息 p
E&G]ZC  
assessable loss 应评税亏损 Vml 6\X  
assessable profit 应评税利润 pOXI*0_g.  
assessable value 应评税值 TvDSs])  
assessed profit 估定利润 x[)-h/&Fh  
assessed value 经评估价值 x*7A33@i  
assessment 评税；评定；估价；评税单 B=TUZ)  
assessment number 评税编号；估价编号 oI{.{]  
assessment of additional tax 补加税评税 hK3-j;eg  
assessment of performance 业绩评估；实绩评价 5[jcw`  
Assessor 评税主任 .oyA
i||  
asset price bubbles 资产价格泡沫 T0tX%_6`  
asset-backed securities 具资产保证的证券 EL$DvJ~  
assets accretion 资产增值 <#h,_WP*  
assets and liabilities 资产与负债 z3uR1vF'  
assets betterment statement 资产递增表；资产改进表 S-S%IdL  
assets lending 实物放款；有抵押贷款 J:N(U0U  
assets of the company passing on the death 死者去世时转移的公司资产 <"5l<E  
assets pledged as security for liabilities 用作负债抵押的资产 94+^K=lAX  
assets portfolio 资产投资组合 }ouGxs+^[  
assets price 资产价格 {&n- @$?  
assets quality 资产质素 6}TunR  
assets realization 资产变现 y>y2,x+[  
assets refinancing arrangement 资产再集资安排 ?Ts]zO%%Z  
assets securitization 资产证券化 Gk*u^J(  
assets situated outside Hong Kong 在香港以外地方的资产 IQPu%n{0v  
assets stripping 削减资产；拆卖资产 C8|V?bL  
assets value 资产值 X\h.@+f=  
assignee 承让人 |@X^_L.!  
assignment 转让；转让书；转让契 -xHR6  
assignment of interest 权益转让 ;DuVb2~+  
assignment of letters patent and trade mark 专利证书及商标转让 '#f<wfn  
assignment of property 物业转让；物业转让书 Vc(4d-d5  
assignment right 转让权 R.rch2  
assignor 转让人 _
d@YLd78P  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ayA;6Qt  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w0_P9g:  
associate member 附属会员 ,%TBW,>  
associated body corporate 相联法人团体 B?z2@,  
associated company 相联公司；联属公司 8OZj24*'DS  
associated corporation 相联法团 )XDBK*!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] YRlfU5  
公认会计师公会〔英国〕 KEOk%'c,  
Association of Futures Exchange Brokers 香港期货经纪协会 +>#SNZ[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2T&MVl!%  
association of underwriters 承保人组织 teJt.VA7)  
assumption of control 接管 7\6g>4J^`  
assurance 担保；保险；转易；转易书 [A7TSN  
assurance of interest 权益的转易 l;iU9<~  
at 19XX price 按一九ＸＸ年价格计算 mH$tG
$  
at a discount 按赔价计算；按贴水价格计算；打折扣 0V
1GX~2  
at a premium 按溢价计算；按升水价格计算 TmG)
;B}  
at call 通知付款；按通知 7%Y`j/  
at constant market price 按固定市价计算 +-j-)WU?,  
at constant price 按固定价格计算 V'&;r'#O  
at cost 按成本计算 Op%OQ14$  
at current market price 按当时市价计算；按现时市价计算 xJCxzJ  
at current price 按当时价格计算；按现时价格计算 :*}Q/]N  
at factor cost 按要素成本计算；按生产要素成本计算 =x8[%+  
at money-of-the-day price 按付款当日价格计算 Q/S ^-&~  
at or better 按指定或较佳价位〔买卖指令〕 -{\(s=%  
at par 按面值计算；平价 #%"G[
B  
at sight 见票即付 Zk=,`sBC  
at the close 按收市盘 iwK.*0
7+  
at the opening 按开市盘 }3{eVct#|  
attestation 见证；见证条款 m.K cTM%j  
at-the-money option 平价期权 9r?Z'~,Za  
attorney 受权人；受托代表人 bTum|GWf  
attornment 新拥有人承认书 #dZs[R7h  
attributable profit 可归属利润 1C<cwd;9  
attributable share value 可归属股份价值 3(WijtH  
Auckland Stock Exchange 奥克兰证券交易所 Hh%!4_AMw  
auction 拍卖 /pj[c;aO  
auctioneer 拍卖商 J~2SGXH)^?  
audit 审计；核数 9hA`I tS  
Audit Commission 审计署 f7x2"&?vg  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'zI(OnIS  
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〕 p/ ITg  
audit review 帐目审查 Gm|-[iUTG]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 D~C'1C&W  
audited account 审计帐目；经审计的帐目 Y*NzY*V\  
audited annual account 经审计的周年帐目 (.4lsKN<  
audited balance sheet 经审计的资产负债表 Tvx1+0Z%z  
auditor 核数师；核数主任；审计师 d6J/)nl  
auditor's certificate 核数师证明书；审计师证明书 LCB-ewy#E  
auditor's report 核数师报告；审计师报告 \4N8-GwZQ  
Aussie bond 澳元债券 RrMEDMhk6  
austerity budget 紧缩预算 x"b'Pmw  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 DG;7+2U  
Australia All Ordinaries Index 澳洲所有普通股票指数 C8-7XQ=B:b  
Australian Dollar [AUD] 澳元 <w9~T TS  
Australian Options Market 澳大利亚期权市场 cXb*d|-|N  
Australian Securities Commission 澳洲证券事务监察委员会 o!tC{"g  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y}ogwg&  
Australian Stock Exchange 澳大利亚证券交易所 j
ri"#H  
Austrian Schilling [ATS] 奥地利先令 !eF(WbU0  
authentication 认证；鉴证
a:cci?cb  
authority to purchase 委托购买证；委购书 J'%i?cuV  
authorization 认可；核准；授权；授权书 O <Rh[Aqn  
authorization by direction 指示授权 `==l
2AX  
authorization by instruction 指令授权 /7UvV60  
authorization by warrant 令状授权 iXMJ1\!q\|  
authorization of unit trust 单位信托的认可 L I<S  
authorized agent 指定代理人 9+@h2"|N4*  
authorized capital 法定资本 aZmN(AJ8v  
authorized clerk 出市员 &r1(1<  
authorized dealer 认可交易商 d/; tq  
authorized financial institution 认可财务机构 cw<
IL  
authorized fund 认可基金 }-oba_  
authorized fund house 获授权的基金公司；认可基金公司 \|,| )  
authorized institution 认可机构 yx]9rD1cz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XFS~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (tg.]q_=u  
authorized insurer 获授权保险人；获认可承保人 0-Mzb{n5  
authorized investment 特准投资项目 ;%e)t[5  
authorized person 获授权人 4LTm&+(5  
authorized representative 获授权代表 %,T*[d&i  
authorized share capital 法定股本 ;iKLf~a a  
automated quotation system 自动报价系统 p{w-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Xz^nm\  
自动交易系统〔香港期货交易所有限公司〕 ^^b'tP1>  
automatic adjustment mechanism 自动调整机制 7a"06Et^  
automatic adjustment system 自动调整系统 PeJ#9hI~rQ  
Automatic Clearing House 自动票据交换所 iHPsRq!  
automatic exchange rates accumulation system 自动化汇率累集系统 $*0-+h  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^\}qq>_  
automatic teller machine [ATM] 自动柜员机 H!IVbL`a{  
autopay 自动转帐 9#z$GO|
<  
available assets 可用资产 q<:8{Y|  
available fiscal reserve 现存财政储备 VVeJe"!t  
available profit 可用利润 uPfz'|,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ZO<,V  
average 平均；平均数；海损 jrQ0-D%M d  
average basic salary 平均基本薪金 aC,adNub  
average consumer expenditure 平均消费开支；一般消费开支 U`(=iyWP=  
average cost 平均成本 CTNL->  
average cost of land production 增辟土地平均成本 ,U\s89  
average daily turnover 平均每日成交额 $?56 i4  
average daily wage rate 平均每日工资率 WoT
eIkM9  
average expenditure pattern 平均开支模式 *)E${\1'<  
average growth rate 平均增长率 roQI;gq^  
average net fixed assets 固定资产平均净值 kSz+UMC-7:  
average of relatives 相对价格平均数 Tw-NIT)  
average price 平均价格 WGv47i  
average propensity to consume 平均消费倾向；一般消费倾向 =o9s?vOJ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 =dAAb\:  
average rate 平均率 7p1Y g  
average revenue 平均收入；平均收益 'FXM7D   
average stock 平均库存；平均存货 jYVs\h6  
average yearly rent 平均年租 H7+"BWc  
avoidance of double taxation 避免双重课税 aF 2vgE\  
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 %tVU Rj  
Cu+p!hV  
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