一些有用的会计术语(也不知道发的地方对不对)A

A: M{jXo%C  
A share Ａ股；甲类股份  R0Vt_7  
abatement of tax 减税；减扣免税额 kPX+n+$  
ABN AMRO Bank N.V. 荷兰银行 a
&%aads  
above-the-line expenditure 线上项目支出；经常预算支出 `H! (hMMV  
above-the-line receipt 线上项目收入；经常预算收入 ?,pwYT0g  
ABSA Asia Limited 南非联合亚洲有限公司 q=X<QhK  
absolute change 绝对数值变更 "KIY+7@S}  
absolute expenditure 实际开支 hju^x8 ,=m  
absolute guideline figure 绝对准则数字 v
Fk@  
absolute interest 绝对权益 lAN&d;NU6Z  
absolute order of discharge 绝对破产解除令 Jx+6Kq(  
absolute profit margin 绝对利润幅度 9Vt ^q%DC  
absolute value 实值；绝对值 8Yq06o38C  
absolutely vested interest 绝对既得权益 $\u\4n  
absorbed cost 已吸收成本；已分摊成本 pq) =  
absorption 吸收；分摊；合并 Lp&nO  
absorption rate 吸收率；摊配率；分摊率 =2 HY]H  
ACB Finance Limited 亚洲商业财务有限公司 lq9|tt6Z
 
acceptable form of reciprocity 合理的互惠条件 nq!=9r  
acceptable rate 适当利率；适当汇率 v[ iJ(C_  
acceptance agreement 承兑协议 '7'/+G'~&  
acceptance for honour 参加承兑 jF?0,g  
acceptor 承兑人；接受人；受票人 <MS>7Fd2  
acceptor for honour 参加承兑人 tNY;wl:wp  
accident insurance 意外保险 XY'=_5t  
Accident Insurance Association of Hong Kong 香港意外保险公会 1?.CXqK  
accident insurance scheme 意外保险计划 O<$w-(  
accident year basis 意外年度基准 d ~M;  
accommodation 通融；贷款 .:?v;rYk{  
accommodation bill 通融票据；空头票据 E>_Rsw *  
accommodation party 汇票代发人 l!,tssQ  
account balance 帐户余额；帐户结余 ZD&F ,2v  
account book 帐簿 $V87=_}  
account collected in advance 预收款项 O!"K'Bm  
account current book 往来帐簿  :tZsSK  
account of after-acquired property 事后取得的财产报告 d#T5=5#  
account of defaulter 拖欠帐目 J,W$\V]p  
account payable 应付帐款 $+WXM$N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^&<M""Z  
account receivable 应收帐款 s&E,$|80  
account receivable report 应收帐款报表 }uIQ@f`  
account statement 结单；帐单；会计财务报表 ZjxF@`H  
account title 帐户名称；会计科目 U;bx^2<m  
accountant's report 会计师报告 N*A*\B%{x'  
Accountant's Report Rules 会计师报告规则 Iy_5k8]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :<aGZ\R5  
Accounting Arrangements 《会计安排》 !}6'vq  
accounting basis 会计基础 gfggL&t(  
accounting by Official Receiver 破产管理署署长呈交的帐目 V(TtOuv  
Accounting Circular 《会计通告》 I">">  
accounting class 会计类别 xo@1((|z  
accounting date 记帐日期；会计结算日期 hF-QbO  
accounting for money 款项核算 EGD{nE  
Accounting Officer 会计主任 @{@b^tk  
accounting period 会计报告期；会计期 h{)m}"n<R  
accounting policy 会计政策；会计方针 xdO3koE:  
accounting practice 会计惯例 7g*!6-W[  
accounting principle 会计准则 q?LOtN? o  
accounting record 会计记录 *<^C0:i(  
accounting report 会计报告 b]u=Iza  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r%;|gIky  
Accounting Society of China 中国会计学会 M5VW1Ns  
accounting statement 会计报表 ^KbR@Ah  
accounting system 会计制度；会计系统 --]blP7  
accounting transaction 会计事项；帐务交易 (3N/DY1/  
accounting treatment 会计处理 5J`w8[;  
accounting year 会计年度 .f$2-5q  
accretion 增值；添加
XuP%/\  
accrual 应计项目；应累算数目 3N >V sl  
accrual basis 应计制；权责发生制 W"%n5)  
accrual basis accounting 应计制会计；权责发生制会计 ]2-Qj)mZ]  
accrue 应累算；应计 {mU%.5  
accrued benefit 应累算利益 RZxh"lIo  
accrued charges 应计费用 a?W5~?\9  
accrued cumulative preference share dividend 应累算的累积优先股股息 eztK`_n  
accrued expenses 应累算费用 QuS=^,]  
accrued interest payable 应付利息；应计未付利息 :?f+*  
accrued interest receivable 应收利息；应计未收利息 QP(d77n  
accrued right 累算权益 _gVihu  
accruing profit 应累算的利润 ;.jj>1=Tnl  
accumulated fiscal reserve 累积财政储备 R_j.k3r4d  
accumulated profit 累积利润；滚存溢利 yM 7{v$X0  
accumulated reserve 累积储备 L$Z!  
accumulation of surplus income 累积收益盈余 Nd( I RsH(  
acquired assets 既得资产 gbMA-r:IC  
acquisition 收购；购置；取得 B6F!"  
acquisition cost 购置成本 uVgA <*0  
acquisition expenses 购置费用 6OE xAn8  
acquisition of 100% interest 收购全部股权 CY?J$sN  
acquisition of control 取得控制权 EC\@$Fg  
acquisition of fixed assets 购置固定资产 D<v< :  
acquisition of shell “买壳” :'r* 5EX  
acquisition price 收购价 |gV~U~A]  
act of God 天灾 L/fXP@u  
acting partner 执事合伙人 ;*rGZ?%*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5%D`y|  
active partner 积极参与的合伙人 l8E))oz1T  
active trading 交投活跃 t5 >ma:^j  
actual circulation 实际流通 Ju>QQOxi|  
actual cost 实际成本 %rB,Gl:)g  
actual expenditure 实际开支；实际支出 1a9' *[  
actual income 实际入息；实际收入；实际收益 [`tOhL  
actual market 现货市场 8@vq.z}  
actual price 现货价；实际价格 :#vA5kC  
actual profit 实际利润 1o5kP,)  
actual quotation 实盘；实际价位；实际报价 0VvY(j:hp  
actual year basis 按实际年度计算 PoZ$3V$(Lz  
actuals 实货 fKEDe
>B5  
actuarial investigation 精算调查
%(s|  
actuarial principle 精算原则 SkV pZh
  
actuarial report 精算师报告 vgc~%k62c  
Actuarial Society of Hong Kong 香港精算学会 ]+G\1SN~  
actuarial valuation 精算师估值 ]|F`;}7  
actuary 精算师 Eet/l]e#a  
ad referendum agreement 暂定协议；有待覆核的协定 =0&XdxX  
ad valorem duty 从价税；按值征税 n%h009-5  
ad valorem duty system 从价税制 z~Zm1tZs  
ad valorem fee 从价费 |j"C52Q  
ad valorem tariff 从价关税 $Ud9v4  
additional allowance 额外免税额 "u^2!d  
additional amount for unexpired risk 未过期风险的额外款额 8]&Fu3M^  
additional assessable profit 补加应评税利润 TS#1+f]9J<  
additional assessment 补加评税 =_&,^h@'3e  
additional commitment 额外承担 Z3o HOy  
additional commitment vote 额外承担拨款 
njd2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1f3g5y'z5  
additional dependent parent allowance 供养父母额外免税额 R)d_0Ng  
additional provision 额外拨款 3B[tbU(  
additional stamp duty 附加印花税 dDiy_Q6  
additional tax 补加税罚款；补加税款 g&RhPrtl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `Zp*?  
adjudged bankrupt 被裁定破产 (M;d*gNr  
adjudicated bankrupt 裁定破产人 5<X"+`=9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?p6@uM\Q7  
adjudication of bankruptcy 裁定破产；宣告破产 8Ud.t=2  
adjudication of insolvency 裁定无力偿还债务 h_X'O3r  
adjusted actual 经调整的实数；调整后的实数 ,6y.wNb:F  
adjusted current assets 经调整的流动资产；调整后的流动资产 FXk*zXn6  
adjusted figure 经调整的数字；调整后的数额 [*K9V/  
adjusted liabilities 经调整的负债；调整后的负债 y=8KNse
W|  
adjusted loss 经调整的亏损；调整后的亏损 8F\'?7  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 B$c'^ )  
adjusted profit 经调整的利润；调整后的利润 %A 5s?J?  
adjusted surplus 经调整的盈余额；调整后的盈余额 L?N:4/0;!  
adjusted value 经调整的价值；调整后的价值 <> HI(6\@Z  
adjustment 调整；修订；理算〔保险〕 D0\*WK$  
adjustment centre 调剂中心 7.{+8#~nV  
adjustment lag 调整过程的时间差距；调整时差 F6{ O  
adjustment mechanism 调整机制 _0[s]  
adjustment of loss 亏损调整 /W>?p@j+K  
adjustment process 调整过程；调整程序 aIT0t0.  
adjustment range 调整幅度 q8_E_s-U,  
administered exchange rate 受管制汇率 p8]XNe  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6I~M8Lo;  
administration expenses 行政费用 NWwKp?  
administration fee 手续费；行政费 `-s]dq  
administration in bankruptcy 破产管理 |@rf#,hTDp  
administration order 遗产管理令 .4 NcaMj  
administrator 管理人；遗产管理人 PtPx(R3  
administrator of the estate 遗产管理人 z xgDaT  
admission of debt 债项承认书 &B8x0 yi  
admission of proof 接纳债权证明 EP4?+"Z  
advance 放贷款项；垫付款项；预支款项；预付款项 MG&vduu  
advance account 暂支帐目；预付款帐户 Cjt].XR@  
advance compensation 预付补偿金 j~rW 2(  
advance from shareholder 股东垫款 Q&$2F:4f&  
advance pending reimbursement 预支以待日后付还 Y}}1]}VIK  
advanced economy 先进经济体系 1.2qh"#  
advancement 预付；预付财产 |I]G=.*E  
advances warrant 垫款令 c-~i=C]  
advancing 贷出 &6GW9pl[  
adverse balance 逆差 9u^za!pE  
adverse exchange 逆汇 M;g"rpM  
advertisement addressed to shareholders 在报章刊登的致股东通告 )fuAdG  
advice for collection 托收通知书 4
,`t9f^:  
advice of drawing 提款通知书；汇票通知书 j0cB#M44  
advice of payment 付款通知 +IGSOWL  
Advisory Committee [Securities and Futures Commission] &mJm'Ks  
谘询委员会〔证券及期货事务监察委员会〕 1A]  
Advisory Committee on Diversification 经济多元化谘询委员会 c[6<UkH7  
affidavit 誓章；遗产申报誓章 z/o&r`no  
affidavit of no receipt 述明无收款的誓章 22d>\u+c  
affiliate 联号；联营公司；附属公司 Yg!fEopLb  
affiliated company 附属公司；联号；联营公司 GOCe&?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k:U%#rb;  
affordability 负担能力 pcQzvLk  
African Development Bank [AfDB] 非洲开发银行 'eQ*?a43  
after-acquired property 事后取得的财产 lE bV)&'  
after-hours dealing 市后交易 tTq2AR|  
after-tax profit 税后盈利；税后利润；税后溢利 +s+E!
=s  
agency agreement 代理协议 Ta8lc %0w3  
agency expenses 代理机构的开支 %Q93n {?  
agency fee 代理费 F6{Q1DqI  
Agency Law 《代理法》 93)
1  
agent 代理人；承销人 VyIM ,glu  
agent of company 公司代理人 :2t?0YR  
agent's fee 代理人费；经纪费 :y~l?0b&8  
aggregate 总计；总数；总体数字 WD8F]+2O\  
aggregate amount 总款额；总额 jTsQsHq  
aggregate assets and liabilities 总体资产与负债 Urm(A9|N  
aggregate at constant price 按固定价格计算的总体数字 FYa
BP;@J%  
aggregate demand 总需求 KjV1->r#  
aggregate gross position 总持仓量 +nFC&~q  
aggregate limit 总限额 fQfd1=4  
aggregate of salaries tax 合计薪俸税 5'rP-z~ u  
aggregate performance 总体表现；总体业绩 P1qnU  
aggregate supply 总体供应 A
hVV  
aggregate surplus 总盈余 P#KTlH  
aggregate total 整体总额 N@? z&urQi  
aggregate value 总值；合计价值 R"`<ZY6(Ou  
aggregated basis 合计基准 0$R}_Ok  
aggregated net chargeable income 合计应课税入息实额 G7#<Jo<8  
aggregation 合并计算；合计；总和 xCU pMB7  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?DM!=.]  
aggregation of property 财产的总和 |dqAT.  
agio 差价；贴水 K}dvXO@=|c  
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》 C%P"\>5@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment x*_'uPoS  
《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》 r[nvgzv@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Vg`32nRN  
《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》 l\bgp3.+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment CDFX>>N  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;3O=
lo:$~  
agreement for a settlement 授产协议 OLJ|gunA#  
agreement for assignment 转让协议 H1ox>sC  
agreement for sale 售卖协议；买卖协议 vcp[$-$QGJ  
agreement for sale and purchase 买卖协议 G
$iC@,/  
agreement for the payment of interest 支付利息协议 l !R >I7  
agreement for the repayment of money 还款协议 78zwu<ET  
agreement of reinsurance 再保险协议 D89(u.h  
Agricultural Bank of China 中国农业银行 PAjH*5IA  
air passenger departure tax 飞机乘客离境税 0e~4(2xK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Q$S|LC  
airport tax 机场税 RZ9chTX/  
alcohol duty 酒精税 \avgXndI  
alienation 让与；让渡；转让 8Dc'"3+6  
alimony 生活费；赡养费 nxx&aq(._  
All Ordinaries Index [AOI] 所有普通股指数 N9AM% H
$7  
all risks 全险；综合险 s+]6X*)  
All Sales Record for Stock Market 《股票市场成交报告》 !X{>?.@~  
Allied Capital Resources Limited 新联财务有限公司 4q`e<!MP)q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,6T3:qkkvF  
allocation letter 拨款信件 UNescZ  
allocation of fund 分配款项；预留款项 U=KFbL1Q  
allocation of profit 利润分配；溢利分配 X_J(P?  
allocation warrant 拨款令 >~* w  
allotment 分配；配股 X=X
 
allotment notice 股份配售通知；配股通知 AI*1kxR  
allotment of shares 股份分配 ,a@jg&Mb]  
allowable 可获宽免；免税的 T oK'Pd  
allowable business loss 可扣除的营业亏损 .^FdO$"  
allowable expenses 可扣税的支出 oAq<ag\qV  
allowance 免税额；津贴；备抵；准备金 =8 Jq'-da  
allowance for debts 债项的免税额 a.G;s2>  
allowance for depreciation by wear and tear 耗损折旧免税额 OYk/K70l3  
allowance for funeral expenses 殡殓费的免税额 uU`Mq8)R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,=t}|!jx  
allowance for repairs and outgoings 修葺及支出方面的免税额 {edjvPlk  
allowance to debtor 给债务人的津贴 kiR+ Dsl  
alteration of capital 资本更改 aL0,=g%  
alternate trustee 候补受托人 W"H*Ad(V  
amalgamation 合并 y/6%'56u
F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %@x.km3e2  
ambit of charges 征税范围；收费范围 Jbqm?Fy4X  
amended valuation 经修订的估值 J*"G*x#u  
American Commodities Exchange 美国商品交易所 wD`jks  
American Express Bank Limited 美国运通银行 *gL-v]V  
American Stock Exchange 美国证券交易所 UZ 6:vmcT  
amortization 摊销 Ab)X/g-I@  
amount due from banks 存放银行同业的款项 Hyz:i)2  
amount due from banks abroad 存放海外银行同业的款项 + Awo\;@,  
amount due from holding companies 控股公司欠款 ~&T%u.u7  
amount due from local banks 存放本港银行同业的款项 lX|d:HFtP  
amount due to banks 银行同业的存款 "midC(rTm  
amount due to banks abroad 海外银行同业的存款 ^q)s  
amount due to holding companies 控股公司存款 l]__!X  
amount due to local banks 本港银行同业的存款 u
+,  
amount due to outport banks 外埠银行同业的存款 3Ay<2v
  
amount for note issue 发行纸币的款额 -|3feYb'  
amount of bond 担保契据的款额 2:Q2w3Xe  
amount of consideration 代价款额 tG(!d$^  
amount of contribution 供款数额 j21nh>d  
amount of indebtedness 负债款额 Pa\"l'!>^  
amount of principal of the loan 贷款本金额 .7M:AS>  
amount of rates chargeable 应征差饷数额 u(g0Ob  
amount of share capital 股本额 t73" d#+  
amount of sums assured 承保款额 M"<B@p]rk:  
amount of variation 变动幅度 B|6_4ry0U  
amount of vote 拨款数额 QwgP+ M+  
amount payable 应付款额 "1%YtV5R{  
amount receivable 应收款额 e?)ic\K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6]5e(J{Fz  
analysis 分析 YO`V'6\  
ancillary risk 附属风险 o[E|xw  
annual account 周年帐目；周年帐目报表；年度决算；年结 6,UW5389  
annual accounting date 年结日期 };s8xGW:k3  
annual allowance 每年免税额；年积金；年度津贴；年津 7xy[;  
annual balance 年度余额 {S5HH"  
annual disposable income 每年可动用收入 `KUl XS(  
annual estimates 周年预算 1|/]bffg!c  
annual fee 年费 iF'qaqHWY4  
annual general meeting 周年大会 !1cVg ls|  
annual growth rate 年增率；每年增长率 "kg;fF|  
annual long-term supplement 长期个案每年补助金 Tg|/UUn  
annual pensionable emolument 可供计算退休金的年薪 [5sa1$n96G  
annual report 年报 s'yT}XQ;r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b1ma(8{{{  
annual return 周年报表；周年申报表；每年报税表格 3"y,UtKGa  
Annual Return Rules 《周年报表规则》 wj#A#[
e  
annual review of consumer prices 每年消费物价回顾 S[5e,Ew  
annual roll-forward basis 逐年延展方式 `hE@S |4  
annual salary 年薪 ^ woCwW8n  
annual statement 年度报表；年度决算表 tunjV1 ,]  
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 Z@{e\
sZ)  
annuitant 年金受益人 P\2UIAPa\b  
annuity 年金 IIIP<nyc  
annuity contract 年金合约 =E10j.r  
annuity on human life 人寿年金 {m7>9{`  
antecedent debt 先前的债项 "`&1"*  
ante-dated cheque 倒填日期支票 9s@$P7N5B  
anticipated expenditure 预期开支 78-D/WY/X  
anticipated net profit 预期纯利 6y+}=)J  
anticipated revenue 预期收入 ]3bXJE  
anti-inflation measure 反通货膨胀措施 W$ag |WV  
anti-inflationary stance 反通货膨胀立场 QC^#ns&  
apparent deficit 表面赤字 K \_JG$(9  
apparent financial solvency 表面偿债能力 lD\v
q2  
apparent partner 表面合伙人 r\DA
&b  
application for personal assessment 个人入息课税申请书 ^L"ENsOs  
application of fund 资金应用 =UMqa;\K  
application to release as liquidator and to destruct the books of accounts and documents 3}9c0%}F  
申请免除清盘人职务及毁灭帐簿与文件 o/5loV3h  
appointed actuary 委任精算师 1&Ruz[F5  
appointed auditor 委任核数师；委任审计师 sbV {RSl  
appointed trustee 委任的受托人 5T- N\)@  
appointer 委任人 mel(C1b"j/  
apportioned pro rata 按比例分摊 t2 0Es  
apportionment 分配；分摊 $K}Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4fa2_  
apportionment formula 分摊方程式 w_lN[u-L  
apportionment of estate duty 遗产税的分摊 _@:O&G2nB  
appraisal 估价；评估 ;j^C35  
appreciable growth 可观增长 8ZPjzN>c6  
appreciable impact 显着影响 1NQstmd{  
appreciable increase 可观增长 JuTIP6 /G  
appreciation 增值；升值 4%9 +="  
appreciation against other currencies 相对其他货币升值 O[O[E}8#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X4{O/G  
appreciation tax 增值税 * j]"I=D  
appropriation 拨款；拨用；拨付 
2GC{+*  
appropriation account 拨款帐目 i_M0P12  
Appropriation Bill 拨款法案 W5_aS2$  
appropriation-in-aid system 补助拨款办法 VYC$Q;Z  
approved assets 核准资产 NT&skrzW  
approved basket stock 认可一篮子证券 >y{oC5S  
approved budget 核准预算 L92vb zP  
approved charitable donation 认可慈善捐款 k1HVvMD<  
approved charitable institution 认可慈善机构 dD.;P=AP  
approved currency 核准货币；认可货币 "Q
<  
approved estimates 核准预算 FhVoN}  
approved estimates of expenditure 核准开支预算
.qGfLvx%  
approved overseas insurer 核准海外保险人 Lx#CFrLQ*  
approved overseas trust company 核准海外信托公司 7;x}W-`iF  
approved pooled investment fund 核准汇集投资基金 %MH!L2|  
approved provident fund scheme 认可公积金计划 ?f'iS#XL  
approved provision 核准拨款  mX&!/U  
approved redeemable share 核准可赎回股份 vS'l@`Eg]  
approved regional stock 认可地区性证券 g;To}0H  
approved retirement scheme 认可退休金计划 j'M=+  
approved subordinated loan 核准附属贷款 Ia!B8$$'RP  
arbitrage 套戥；套汇；套利 ywj'S7~A  
arbitrageur 套戥者；套汇者 \mGok<b4  
arbitrary amount 临时款项 5,Hj$v7fe  
arrangement 措施；安排；协定 >IFqwh7b  
arrears 欠款 3:~  *cU  
arrears of pay 欠付薪酬 %=EN 3>,  
arrears of revenue 逾期未收税款；逾期未收的帐项 kK&M>)&o#  
articles of association 组织章程；组织细则；组织章程细则 "-afHXED  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0P7sMCYu  
ascertainment of profit 确定利润 -jdhdh  
"Asia Clear" “亚洲结算系统” .Mb<.R3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3tu:Vc.:M  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V~!lY\  
Asian Development Fund [ADF] 亚洲发展基金 6<qVeO&uZ  
Asian dollar bond 亚洲美元债券 9XEP:}5,  
Asian dollar market 亚洲美元市场 bji^b@us_  
Asian dollar rate 亚洲美元利率  8PXjdHR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S2,tv
  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [oS4WP  
asked price 沽盘；喊价；索价；卖方报价 v| Yh]y  
assessable income 应评税入息 {Ne5*HFV  
assessable loss 应评税亏损 _(1Shm  
assessable profit 应评税利润 Q$lgC v^M  
assessable value 应评税值 ]**h`9MF  
assessed profit 估定利润 yh:Wg$qx
 
assessed value 经评估价值 SQ0?M\D7  
assessment 评税；评定；估价；评税单 }K'gjs/N;  
assessment number 评税编号；估价编号 |rr<4>)X  
assessment of additional tax 补加税评税 wpI_yp  
assessment of performance 业绩评估；实绩评价 X5w_ }Nhe  
Assessor 评税主任 ])tUXU>  
asset price bubbles 资产价格泡沫 }{y(&Oy3Y  
asset-backed securities 具资产保证的证券 7*I:cga  
assets accretion 资产增值 .mwB'Ll  
assets and liabilities 资产与负债 H&_drxUq;L  
assets betterment statement 资产递增表；资产改进表 G%FLt[  
assets lending 实物放款；有抵押贷款 S\"#E:A  
assets of the company passing on the death 死者去世时转移的公司资产 Z;M th#  
assets pledged as security for liabilities 用作负债抵押的资产 c]]e
(  
assets portfolio 资产投资组合 r~q3nIe/,  
assets price 资产价格 $LOwuvu>  
assets quality 资产质素 AJ"a  
assets realization 资产变现 KMll8X  
assets refinancing arrangement 资产再集资安排 }|u>b!7_.  
assets securitization 资产证券化 vp|'Yy(9z  
assets situated outside Hong Kong 在香港以外地方的资产 h#JX$9  
assets stripping 削减资产；拆卖资产 67D{^K"KT  
assets value 资产值 PL|zm5923  
assignee 承让人 &@[pJ2  
assignment 转让；转让书；转让契 nBkzNb{"AZ  
assignment of interest 权益转让 LTlbrB  
assignment of letters patent and trade mark 专利证书及商标转让 r<9G}9  
assignment of property 物业转让；物业转让书 8_:j.(n  
assignment right 转让权 =V>inH  
assignor 转让人 )&vuT q'7'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 e<+$E%"7hS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Rx,5?*b$  
associate member 附属会员 64LAZEQX  
associated body corporate 相联法人团体 [~{'"-3L0  
associated company 相联公司；联属公司 ;m#_Rj6  
associated corporation 相联法团 ?mn&b G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 57(5+Zme  
公认会计师公会〔英国〕 tTE]j-uT  
Association of Futures Exchange Brokers 香港期货经纪协会 yE{\]j|Zf  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %n@ ^$&,&;  
association of underwriters 承保人组织 G<M9 6V  
assumption of control 接管 I#UL nSJ3  
assurance 担保；保险；转易；转易书 F_.1^XM  
assurance of interest 权益的转易 des.TSZ  
at 19XX price 按一九ＸＸ年价格计算 >1  %|T  
at a discount 按赔价计算；按贴水价格计算；打折扣 twP%+/g]<  
at a premium 按溢价计算；按升水价格计算 }Yargj_Gn  
at call 通知付款；按通知 \]|(w*C  
at constant market price 按固定市价计算 0`KR8# A@  
at constant price 按固定价格计算 Dn[uzY6  
at cost 按成本计算 t>}(`0  
at current market price 按当时市价计算；按现时市价计算 VOGx  
at current price 按当时价格计算；按现时价格计算 vww>]Z}  
at factor cost 按要素成本计算；按生产要素成本计算 Zdy{e|-Zn  
at money-of-the-day price 按付款当日价格计算 zGaqYbQD  
at or better 按指定或较佳价位〔买卖指令〕 T6nc/|Ot  
at par 按面值计算；平价 MWq1 "c  
at sight 见票即付 ":!1gC  
at the close 按收市盘 XImX1GH  
at the opening 按开市盘 a^g}Z7D'T  
attestation 见证；见证条款 ^y.|KA3[  
at-the-money option 平价期权 !S#K6:  
attorney 受权人；受托代表人 L};P*{q2Z  
attornment 新拥有人承认书 3g87ir  
attributable profit 可归属利润 a[=;6!  
attributable share value 可归属股份价值 }fZ~HqS2w  
Auckland Stock Exchange 奥克兰证券交易所 Ejt?B')aB5  
auction 拍卖 5Zuk`%O  
auctioneer 拍卖商 ^GnR1.ux  
audit 审计；核数 IC:>60A,]  
Audit Commission 审计署 uNf97*~_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e7r3o,!  
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〕 9c{T|+]  
audit review 帐目审查 ov\+&=IRG  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]ONBr(M\  
audited account 审计帐目；经审计的帐目 F60?%gg  
audited annual account 经审计的周年帐目 C;0VR  
audited balance sheet 经审计的资产负债表 kgP6'`}E[  
auditor 核数师；核数主任；审计师 U8OVn(qV  
auditor's certificate 核数师证明书；审计师证明书 $CDRIn50  
auditor's report 核数师报告；审计师报告 nhy:5eSK  
Aussie bond 澳元债券 #H;1)G(/  
austerity budget 紧缩预算 m+QZ|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cJ#n<Rsz  
Australia All Ordinaries Index 澳洲所有普通股票指数 *r)dtI*  
Australian Dollar [AUD] 澳元 I{i6e'.jP  
Australian Options Market 澳大利亚期权市场 E<'V6T9bi  
Australian Securities Commission 澳洲证券事务监察委员会 5}TTf2&Xo#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "Pl.G[Buc-  
Australian Stock Exchange 澳大利亚证券交易所 U;#G$  
Austrian Schilling [ATS] 奥地利先令 ($Q|9>5,  
authentication 认证；鉴证 [&pMU)   
authority to purchase 委托购买证；委购书 1EWskmp  
authorization 认可；核准；授权；授权书 #xh M&X  
authorization by direction 指示授权 cb }OjM F  
authorization by instruction 指令授权 j[4l'8Ek  
authorization by warrant 令状授权 Uc9hv?  
authorization of unit trust 单位信托的认可 E&dxM{`  
authorized agent 指定代理人 rN'8,CV  
authorized capital 法定资本 M>ntldV#g%  
authorized clerk 出市员 gjzU%{T?  
authorized dealer 认可交易商 ',!>9Dj  
authorized financial institution 认可财务机构 r0s(MyI  
authorized fund 认可基金 (Rsf;VPO  
authorized fund house 获授权的基金公司；认可基金公司 {wD:!\5  
authorized institution 认可机构 e"|ZTg+U  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 i,2eoM)FB  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3LZvlcLb  
authorized insurer 获授权保险人；获认可承保人 mhI  
authorized investment 特准投资项目 9B/iQCFtj$  
authorized person 获授权人 -s^)HR l  
authorized representative 获授权代表 d%:J-UtG"  
authorized share capital 法定股本 eq@-J+  
automated quotation system 自动报价系统 @<koL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hE7rnn{  
自动交易系统〔香港期货交易所有限公司〕 S^iT&;,  
automatic adjustment mechanism 自动调整机制 yCwe:58  
automatic adjustment system 自动调整系统 QBd4ok:R  
Automatic Clearing House 自动票据交换所 YB.@zL0.(  
automatic exchange rates accumulation system 自动化汇率累集系统 ee{K5G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K"zRj L+  
automatic teller machine [ATM] 自动柜员机 jS)YYk5  
autopay 自动转帐 U+[h^M$U  
available assets 可用资产 j>G|Xv  
available fiscal reserve 现存财政储备 5|Oj\L{  
available profit 可用利润 {E.A?yej9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B:ugEAo_  
average 平均；平均数；海损 N%9?8X[5  
average basic salary 平均基本薪金 y?Pw6;e.  
average consumer expenditure 平均消费开支；一般消费开支 u7  
average cost 平均成本 ,z#S=I  
average cost of land production 增辟土地平均成本 OVGB7CB]S  
average daily turnover 平均每日成交额 .:O($9^Ho  
average daily wage rate 平均每日工资率 Bm 4$  
average expenditure pattern 平均开支模式 e?pQuF~  
average growth rate 平均增长率 t/@t_6m}*  
average net fixed assets 固定资产平均净值 i,rX.K}X  
average of relatives 相对价格平均数 3`;1;
T2$B  
average price 平均价格 (9b%'@A@m  
average propensity to consume 平均消费倾向；一般消费倾向 T^q^JOC4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c4.2o<(Xt  
average rate 平均率 {s{+MbD  
average revenue 平均收入；平均收益 vy-q<6T}:p  
average stock 平均库存；平均存货 sl:1P^b  
average yearly rent 平均年租 K^P&3H*(/n  
avoidance of double taxation 避免双重课税 VAA="
y
N  
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 0"Zxbgu)  
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