一些有用的会计术语(也不知道发的地方对不对)A

A: -9)<[>:  
A share Ａ股；甲类股份 xioL6^(Qk,  
abatement of tax 减税；减扣免税额 8S[`(] )  
ABN AMRO Bank N.V. 荷兰银行 z^to"j  
above-the-line expenditure 线上项目支出；经常预算支出 GpV
"KVJJ/  
above-the-line receipt 线上项目收入；经常预算收入 5 iUT#  
ABSA Asia Limited 南非联合亚洲有限公司 1CFTQB>  
absolute change 绝对数值变更 o/bmS57  
absolute expenditure 实际开支 {%ZD^YSA  
absolute guideline figure 绝对准则数字 }UK<tUO  
absolute interest 绝对权益 JJ5s |&}  
absolute order of discharge 绝对破产解除令 mdW8RsR  
absolute profit margin 绝对利润幅度 V8w!yc  
absolute value 实值；绝对值 1H{M0e  
absolutely vested interest 绝对既得权益 Nh7+Vl  
absorbed cost 已吸收成本；已分摊成本 A\9QgM  
absorption 吸收；分摊；合并 R87-L*9B^0  
absorption rate 吸收率；摊配率；分摊率 xwr<ib:  
ACB Finance Limited 亚洲商业财务有限公司 s
)ymm7?  
acceptable form of reciprocity 合理的互惠条件 ?+)O4?#  
acceptable rate 适当利率；适当汇率 c0.
i  
acceptance agreement 承兑协议 ;ZMm6o  
acceptance for honour 参加承兑 s+;J`_M  
acceptor 承兑人；接受人；受票人 l(D
kmt>^  
acceptor for honour 参加承兑人 a%a_sR\)  
accident insurance 意外保险 _,Wb`P  
Accident Insurance Association of Hong Kong 香港意外保险公会 =Jd('r  
accident insurance scheme 意外保险计划 3A'vq2beM  
accident year basis 意外年度基准 FMCX->}$  
accommodation 通融；贷款 XS5*=hv:  
accommodation bill 通融票据；空头票据 G:NI+E"]  
accommodation party 汇票代发人 bLyU;  
account balance 帐户余额；帐户结余 e)kN%JqW  
account book 帐簿 i#o:V/Z.  
account collected in advance 预收款项 zrWkz3FN  
account current book 往来帐簿 iO)FZ%?"  
account of after-acquired property 事后取得的财产报告 4viP lO  
account of defaulter 拖欠帐目 dGU io?  
account payable 应付帐款 RM8p[lfX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j3`#v3  
account receivable 应收帐款 Gj^JpG  
account receivable report 应收帐款报表
WV]%llj^  
account statement 结单；帐单；会计财务报表 ]]~tFdh  
account title 帐户名称；会计科目 9Ml^\|  
accountant's report 会计师报告 m%Ah]x;  
Accountant's Report Rules 会计师报告规则 >h+[#3vD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K]4XD1n7  
Accounting Arrangements 《会计安排》 +.gM"JV  
accounting basis 会计基础
ns|)VX  
accounting by Official Receiver 破产管理署署长呈交的帐目 )&R^J;W$M1  
Accounting Circular 《会计通告》 CPssk,q~C  
accounting class 会计类别 \~|+*^e)  
accounting date 记帐日期；会计结算日期 qP6YnJWl  
accounting for money 款项核算 q 65mR!)  
Accounting Officer 会计主任 |F_Z  
accounting period 会计报告期；会计期 \8v{9Yb  
accounting policy 会计政策；会计方针 &VG|*&M  
accounting practice 会计惯例 69#D,ME?  
accounting principle 会计准则 n\8
;4]n  
accounting record 会计记录 0'T*l2Z`2  
accounting report 会计报告 gFR9!=,/V%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >\=~2>FCD  
Accounting Society of China 中国会计学会 VhdMKq~`  
accounting statement 会计报表 "J|_1!9  
accounting system 会计制度；会计系统 fx&b*OC  
accounting transaction 会计事项；帐务交易 $^|I?5xD  
accounting treatment 会计处理 *7: )k  
accounting year 会计年度 bvY'=   
accretion 增值；添加 !QK~l  
accrual 应计项目；应累算数目 HPT{83  
accrual basis 应计制；权责发生制 \*{tAF  
accrual basis accounting 应计制会计；权责发生制会计 U40adP? a  
accrue 应累算；应计 Jj=0{(X  
accrued benefit 应累算利益 [C)JI;\  
accrued charges 应计费用 KLqn`m`O;  
accrued cumulative preference share dividend 应累算的累积优先股股息 6q^Tq {I  
accrued expenses 应累算费用 %Z|]"=;6  
accrued interest payable 应付利息；应计未付利息 . C_\xb  
accrued interest receivable 应收利息；应计未收利息 Rv R,V  
accrued right 累算权益 Sn 3@+9J  
accruing profit 应累算的利润 ~ KNdV  
accumulated fiscal reserve 累积财政储备 /">A3bq  
accumulated profit 累积利润；滚存溢利 $6\-8zNk  
accumulated reserve 累积储备 H"hL+F^  
accumulation of surplus income 累积收益盈余 .yp"6S^b  
acquired assets 既得资产 |BrD:+  
acquisition 收购；购置；取得 oNV5su  
acquisition cost 购置成本 V_Ow
i5h  
acquisition expenses 购置费用 S}zh0`+d'Z  
acquisition of 100% interest 收购全部股权 =/xTUI4  
acquisition of control 取得控制权 {oIv%U9  
acquisition of fixed assets 购置固定资产 )U4h?
J  
acquisition of shell “买壳” Q}#5mf&cD  
acquisition price 收购价 .{6?%lt  
act of God 天灾 n^OWz4  
acting partner 执事合伙人 DoV<p?U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 HD"Pz}k4  
active partner 积极参与的合伙人 mQ#E{{:H+  
active trading 交投活跃 CS[[TzC=5  
actual circulation 实际流通 P$4h_dw  
actual cost 实际成本 vwZd
@%BO  
actual expenditure 实际开支；实际支出 S,&tKDJn  
actual income 实际入息；实际收入；实际收益 GtZkzVqLd  
actual market 现货市场 =*f>vrme  
actual price 现货价；实际价格 WH Z
z?|^  
actual profit 实际利润 7/*a
 
actual quotation 实盘；实际价位；实际报价 n7UZ&ab  
actual year basis 按实际年度计算 2I!STP{!l  
actuals 实货 `? ayc/TK  
actuarial investigation 精算调查 8ut:cCrmg  
actuarial principle 精算原则 b?&=gm%oU  
actuarial report 精算师报告 zPwU'TbF  
Actuarial Society of Hong Kong 香港精算学会 ['F,  
actuarial valuation 精算师估值 G/tah@N[7  
actuary 精算师 rSTc4m1R  
ad referendum agreement 暂定协议；有待覆核的协定 3wRk -sl  
ad valorem duty 从价税；按值征税 7ky$9+~  
ad valorem duty system 从价税制 d~[^D<5,D  
ad valorem fee 从价费 *ml&}9  
ad valorem tariff 从价关税 J7.}2  
additional allowance 额外免税额 *h ~Y=#`8*  
additional amount for unexpired risk 未过期风险的额外款额 VKa-  
additional assessable profit 补加应评税利润 b"Ep?=*5  
additional assessment 补加评税 ~r~~0|=  
additional commitment 额外承担 qK ,mG{  
additional commitment vote 额外承担拨款 ~i)O^CKq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m#[tY>Q[b  
additional dependent parent allowance 供养父母额外免税额 ;1Kxqpz_i  
additional provision 额外拨款 IT \Pj_  
additional stamp duty 附加印花税 oYWcX9R  
additional tax 补加税罚款；补加税款 $#V^CmW.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k^A Yg!~  
adjudged bankrupt 被裁定破产 cE x$cZRMI  
adjudicated bankrupt 裁定破产人 !ra CpL9;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mPHn &4  
adjudication of bankruptcy 裁定破产；宣告破产 %y
zFWDg  
adjudication of insolvency 裁定无力偿还债务 C#]%  
adjusted actual 经调整的实数；调整后的实数 ;0}8vs  
adjusted current assets 经调整的流动资产；调整后的流动资产 *,9.Bx*  
adjusted figure 经调整的数字；调整后的数额 2i);2>HLG  
adjusted liabilities 经调整的负债；调整后的负债 phIEz3Fu/  
adjusted loss 经调整的亏损；调整后的亏损 m.~&n!1W*`  
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 $mA+4ISK  
adjusted profit 经调整的利润；调整后的利润 <,~ =o  
adjusted surplus 经调整的盈余额；调整后的盈余额 iR-MuDM  
adjusted value 经调整的价值；调整后的价值 13s0uyYU<m  
adjustment 调整；修订；理算〔保险〕 YM9oVF-  
adjustment centre 调剂中心 A[juzOn\  
adjustment lag 调整过程的时间差距；调整时差 h3^
&,U  
adjustment mechanism 调整机制 -
la~p~8  
adjustment of loss 亏损调整 U:]b
&I  
adjustment process 调整过程；调整程序 q?C)5(  
adjustment range 调整幅度 K7&A^$`  
administered exchange rate 受管制汇率 xNt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 tMaJ; 4  
administration expenses 行政费用 02]9OnWw  
administration fee 手续费；行政费 )=\W sQ  
administration in bankruptcy 破产管理 UXB[3SP  
administration order 遗产管理令 @Kri)U i
 
administrator 管理人；遗产管理人 \mZ\1wzn'{  
administrator of the estate 遗产管理人 uNLB3Rd
y}  
admission of debt 债项承认书 [c?']<f4  
admission of proof 接纳债权证明 [P*3ld,,G%  
advance 放贷款项；垫付款项；预支款项；预付款项 ZIAiVq2)  
advance account 暂支帐目；预付款帐户 g0.D36  
advance compensation 预付补偿金 YBg
HX [q  
advance from shareholder 股东垫款 s(7'*`G"h  
advance pending reimbursement 预支以待日后付还 F<q3{}1zR  
advanced economy 先进经济体系 ;K?fAspSH  
advancement 预付；预付财产 Fi{~UOZg  
advances warrant 垫款令 0|X!Uw-Q%_  
advancing 贷出 2tvMa%1^  
adverse balance 逆差 ?MhRdY  
adverse exchange 逆汇 uh`@qmu)  
advertisement addressed to shareholders 在报章刊登的致股东通告 t#|E.G:=  
advice for collection 托收通知书 G)l[\6Dn  
advice of drawing 提款通知书；汇票通知书 qx5X2@-;:  
advice of payment 付款通知 p
j,.RcH@o  
Advisory Committee [Securities and Futures Commission] r;w_B%9  
谘询委员会〔证券及期货事务监察委员会〕 V|NWJ7  
Advisory Committee on Diversification 经济多元化谘询委员会 78tWzO  
affidavit 誓章；遗产申报誓章 amf=uysr  
affidavit of no receipt 述明无收款的誓章 MBCA%3z08  
affiliate 联号；联营公司；附属公司 mQ#@"9l%  
affiliated company 附属公司；联号；联营公司 3nBbPP_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ww"ihUX  
affordability 负担能力 *qg9~/  
African Development Bank [AfDB] 非洲开发银行 /qF7^9LtaY  
after-acquired property 事后取得的财产 O?@1</r^  
after-hours dealing 市后交易 {xt<`_R  
after-tax profit 税后盈利；税后利润；税后溢利 yy?|q
0  
agency agreement 代理协议 ] K7>R0  
agency expenses 代理机构的开支 ?G
l'-tV  
agency fee 代理费 bx
P>  
Agency Law 《代理法》 xiU-}H'o  
agent 代理人；承销人 a<Pi J?  
agent of company 公司代理人 9#%(%s2+  
agent's fee 代理人费；经纪费 ~%^af"_  
aggregate 总计；总数；总体数字 UQ>GAzh  
aggregate amount 总款额；总额 <W,k$|w  
aggregate assets and liabilities 总体资产与负债 .Gl&K|/{j  
aggregate at constant price 按固定价格计算的总体数字 :5?ti  
aggregate demand 总需求 tBG :ECUL  
aggregate gross position 总持仓量 R_*b<~[/  
aggregate limit 总限额 xy$FS0u  
aggregate of salaries tax 合计薪俸税 <Q=
ES,M  
aggregate performance 总体表现；总体业绩 [p@NzS/  
aggregate supply 总体供应 4:cbasy  
aggregate surplus 总盈余 mU_?}}aK,  
aggregate total 整体总额 QN-n9f8  
aggregate value 总值；合计价值 CzzG  
aggregated basis 合计基准
+nd'Uf   
aggregated net chargeable income 合计应课税入息实额 lf|e8kU\f  
aggregation 合并计算；合计；总和 U6X
~]|o  
aggregation of incomes of husband and wife 夫妇入息合并计算 xpyb&A  
aggregation of property 财产的总和 *NV`6?o@6  
agio 差价；贴水 K_`*ZV{r  
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》 w;QDQ fx0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G"MpA[a_  
《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》 0s0[U  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5HG 7M&_  
《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》 .mDqZOpf=4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o;Zoj}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,-CDF)~G=3  
agreement for a settlement 授产协议 vyV n5s  
agreement for assignment 转让协议 RYE::[O7  
agreement for sale 售卖协议；买卖协议 $},:z]%D  
agreement for sale and purchase 买卖协议 TFxb\  
agreement for the payment of interest 支付利息协议 T9Vyj3!i_  
agreement for the repayment of money 还款协议 j`BFk>  
agreement of reinsurance 再保险协议 Vu\|KL|  
Agricultural Bank of China 中国农业银行 R)cns7oW  
air passenger departure tax 飞机乘客离境税 F.A<e #e?
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^&&dO*0{  
airport tax 机场税 g) v"nNS  
alcohol duty 酒精税 n{BC m %  
alienation 让与；让渡；转让 + y.IDn^  
alimony 生活费；赡养费 N/{A' Wd  
All Ordinaries Index [AOI] 所有普通股指数 yN3Tk}{V  
all risks 全险；综合险 lha)'
 
All Sales Record for Stock Market 《股票市场成交报告》 E
f,@}S  
Allied Capital Resources Limited 新联财务有限公司 &;)~bS(   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8<n8joO0  
allocation letter 拨款信件 9,`mH0jP  
allocation of fund 分配款项；预留款项 2+=|!+f  
allocation of profit 利润分配；溢利分配 HC{|D>x.  
allocation warrant 拨款令 />ob*sk/Y  
allotment 分配；配股 .?I!/;=[  
allotment notice 股份配售通知；配股通知 iZMsN*9[  
allotment of shares 股份分配 #-'}r}1ZT  
allowable 可获宽免；免税的 |B`-chK  
allowable business loss 可扣除的营业亏损 C2<y(GU[Bh  
allowable expenses 可扣税的支出 EE
}NA{b  
allowance 免税额；津贴；备抵；准备金 }#'KM
E4  
allowance for debts 债项的免税额 8@hzw~>  
allowance for depreciation by wear and tear 耗损折旧免税额 7Wb.(` a<  
allowance for funeral expenses 殡殓费的免税额 MCh8Q|Yx4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8~HC0o\2  
allowance for repairs and outgoings 修葺及支出方面的免税额 b V9Z[[\  
allowance to debtor 给债务人的津贴 Ysr{1!K  
alteration of capital 资本更改 ys#M* {?  
alternate trustee 候补受托人 p~8~EQFj  
amalgamation 合并 a|nlmH"l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hsqUiB tc6  
ambit of charges 征税范围；收费范围 W$'pUhq\H  
amended valuation 经修订的估值 C9=f=sGL  
American Commodities Exchange 美国商品交易所 J$e.$ah;  
American Express Bank Limited 美国运通银行 K,IOD t  
American Stock Exchange 美国证券交易所 N7oMtlvL[w  
amortization 摊销 J~_p2TZJ\3  
amount due from banks 存放银行同业的款项 yQi|^X~?$  
amount due from banks abroad 存放海外银行同业的款项 p1?}"bHk  
amount due from holding companies 控股公司欠款 3~cOQ%#]4  
amount due from local banks 存放本港银行同业的款项 A^K,[8VX  
amount due to banks 银行同业的存款 M%B[>pONb7  
amount due to banks abroad 海外银行同业的存款 l
m  
amount due to holding companies 控股公司存款 e-e{-pB6  
amount due to local banks 本港银行同业的存款 5)nv  
amount due to outport banks 外埠银行同业的存款 }qKeX4\-  
amount for note issue 发行纸币的款额 v,D_^?]@  
amount of bond 担保契据的款额 |nicvg@  
amount of consideration 代价款额 (VOKa  
amount of contribution 供款数额 mlVv3mVyR<  
amount of indebtedness 负债款额 8fe"#^"sR  
amount of principal of the loan 贷款本金额  g u|;C  
amount of rates chargeable 应征差饷数额 _O!D*=I  
amount of share capital 股本额 >}4]51s  
amount of sums assured 承保款额 )F~>  
amount of variation 变动幅度 [CUJA  
amount of vote 拨款数额 ?1N0+OW  
amount payable 应付款额 y:42H tS  
amount receivable 应收款额 '
^/E2+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Bw_Ih|y,w  
analysis 分析 &)X<yd0  
ancillary risk 附属风险 <rC#1wR4  
annual account 周年帐目；周年帐目报表；年度决算；年结 wP8R=T  
annual accounting date 年结日期 <`r+l5  
annual allowance 每年免税额；年积金；年度津贴；年津 KPR{5  
annual balance 年度余额 *z+\yfOO"  
annual disposable income 每年可动用收入 D{
loX6  
annual estimates 周年预算 f%|S>(   
annual fee 年费 }oN(nPxv9  
annual general meeting 周年大会 T^nX+;:|  
annual growth rate 年增率；每年增长率 I2W2B3D` c  
annual long-term supplement 长期个案每年补助金 Vks,3$  
annual pensionable emolument 可供计算退休金的年薪 NDg]s2T  
annual report 年报 J<BdIKCma  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \ yOZ&qU  
annual return 周年报表；周年申报表；每年报税表格 4O`h%`M  
Annual Return Rules 《周年报表规则》 m
CE})S  
annual review of consumer prices 每年消费物价回顾 Dq?2mXOqD  
annual roll-forward basis 逐年延展方式 SRD&Uf0M  
annual salary 年薪 Rke:*(p*n;  
annual statement 年度报表；年度决算表 8@A[`5  
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 :9`1bZ?a  
annuitant 年金受益人 IWWFl6$-  
annuity 年金 kdHql>0  
annuity contract 年金合约 f9Xw]G9  
annuity on human life 人寿年金 %om7h$D=`  
antecedent debt 先前的债项 E1C8yIF  
ante-dated cheque 倒填日期支票 >WDpBn:  
anticipated expenditure 预期开支 gK<-*v  
anticipated net profit 预期纯利 |M?HdxPa  
anticipated revenue 预期收入 V8sY7QK=  
anti-inflation measure 反通货膨胀措施 q@sH@-z4]  
anti-inflationary stance 反通货膨胀立场 X3-1)|g !z  
apparent deficit 表面赤字 nB]Q^~jX  
apparent financial solvency 表面偿债能力 X,N@`  
apparent partner 表面合伙人  \1MDCP9:  
application for personal assessment 个人入息课税申请书 +,-rb  
application of fund 资金应用 &q<8tTW5  
application to release as liquidator and to destruct the books of accounts and documents t<k8.9 M$  
申请免除清盘人职务及毁灭帐簿与文件 |{[i M  
appointed actuary 委任精算师 Ck:J  
appointed auditor 委任核数师；委任审计师 < 5PeI  
appointed trustee 委任的受托人 )aC+qhh  
appointer 委任人 JdRs=#X  
apportioned pro rata 按比例分摊
"_K 6=  
apportionment 分配；分摊 /iN\)y#u1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h|H;ZC(B  
apportionment formula 分摊方程式 GMNb;D(>K  
apportionment of estate duty 遗产税的分摊 E\zhxiI  
appraisal 估价；评估 L[bGO|O  
appreciable growth 可观增长 BJE <~"  
appreciable impact 显着影响 bT8UmR98  
appreciable increase 可观增长 =_H39)|
T  
appreciation 增值；升值 { &'TA  
appreciation against other currencies 相对其他货币升值 @j (jOe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :kVV.a#g  
appreciation tax 增值税 LC7LO  
appropriation 拨款；拨用；拨付 &wuV}S7  
appropriation account 拨款帐目  %aKkk)s  
Appropriation Bill 拨款法案 "qsNySI  
appropriation-in-aid system 补助拨款办法 {_~G+rqY  
approved assets 核准资产 GWVdNYpmr  
approved basket stock 认可一篮子证券 mq
Ht%RX  
approved budget 核准预算 xS}H483h6W  
approved charitable donation 认可慈善捐款 nKO&ffb'<  
approved charitable institution 认可慈善机构 } 8P}L@q  
approved currency 核准货币；认可货币 #TgJ d
 
approved estimates 核准预算 [5VUcXGt*\  
approved estimates of expenditure 核准开支预算
1IV 0a  
approved overseas insurer 核准海外保险人 f UIs(}US  
approved overseas trust company 核准海外信托公司 KR}0(,Y  
approved pooled investment fund 核准汇集投资基金 'O`3FI  
approved provident fund scheme 认可公积金计划 7&3URglsL"  
approved provision 核准拨款 nX~MoWH1  
approved redeemable share 核准可赎回股份 :#/bA&  
approved regional stock 认可地区性证券 z~H Gc"~  
approved retirement scheme 认可退休金计划 %p9bl ,x  
approved subordinated loan 核准附属贷款 c6HU'%v  
arbitrage 套戥；套汇；套利 zK 2wLX  
arbitrageur 套戥者；套汇者 UW*aSZ/?  
arbitrary amount 临时款项 O0~d6Ba  
arrangement 措施；安排；协定 3ngLE
WT  
arrears 欠款 sb @hGS  
arrears of pay 欠付薪酬 3CE8+PnT  
arrears of revenue 逾期未收税款；逾期未收的帐项 g5Dx9d{  
articles of association 组织章程；组织细则；组织章程细则 {K:Utdu($q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $dP)8_Z2  
ascertainment of profit 确定利润 z6lz*%Yi  
"Asia Clear" “亚洲结算系统” j
;v%4G  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $3TTHS o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tD]&et  
Asian Development Fund [ADF] 亚洲发展基金 $vBU}~l7  
Asian dollar bond 亚洲美元债券 (L>[,YO9  
Asian dollar market 亚洲美元市场 UTQKlwPa  
Asian dollar rate 亚洲美元利率 HD{`w1vcN  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 k&/)g3(N(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 IDh`0/i]  
asked price 沽盘；喊价；索价；卖方报价 Zir`IQ$  
assessable income 应评税入息 SR& mHI-f0  
assessable loss 应评税亏损 skz]@{38  
assessable profit 应评税利润 D-GU"^-9  
assessable value 应评税值 `#rfp 9w  
assessed profit 估定利润 /6?plt&CA  
assessed value 经评估价值 y!gM)9vq  
assessment 评税；评定；估价；评税单 j7 =3\SO  
assessment number 评税编号；估价编号 LJwMM  
assessment of additional tax 补加税评税 Fnpn_O XlH  
assessment of performance 业绩评估；实绩评价 t^,Qy.L0  
Assessor 评税主任 358/t/4{p  
asset price bubbles 资产价格泡沫 Pm^N0L9?q  
asset-backed securities 具资产保证的证券 @;fE%N  
assets accretion 资产增值 ~5NGDT#L*  
assets and liabilities 资产与负债 DOVX$N$3  
assets betterment statement 资产递增表；资产改进表 HF: T]n,  
assets lending 实物放款；有抵押贷款 LUNs|\&  
assets of the company passing on the death 死者去世时转移的公司资产 Wi?%)hur  
assets pledged as security for liabilities 用作负债抵押的资产 DME?kh>7  
assets portfolio 资产投资组合 X-1Vp_(,TP  
assets price 资产价格 Z9&
D'n)  
assets quality 资产质素 8-a6Q
|   
assets realization 资产变现 uX +<`3O  
assets refinancing arrangement 资产再集资安排 6I.mc  
assets securitization 资产证券化 \83A|+k  
assets situated outside Hong Kong 在香港以外地方的资产 ^|GtO.  
assets stripping 削减资产；拆卖资产 ms7 7{A3  
assets value 资产值 %^=!s  
assignee 承让人 1[BvHOI2
 
assignment 转让；转让书；转让契 g>xUS_d>  
assignment of interest 权益转让 =Rx?6%  
assignment of letters patent and trade mark 专利证书及商标转让 RVnyl`s  
assignment of property 物业转让；物业转让书 c^Jgr(Ow  
assignment right 转让权 KWJgW{{v  
assignor 转让人 =O#AOw`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 rz}l<t~H  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qH Ga  
associate member 附属会员 ^:!(jiH  
associated body corporate 相联法人团体 ;Uqx&5P}  
associated company 相联公司；联属公司 "qTC(F9N$.  
associated corporation 相联法团 Q 95
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n [Xzo}  
公认会计师公会〔英国〕 Ik5jwfz  
Association of Futures Exchange Brokers 香港期货经纪协会 5o| !f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wUCDJY:,1  
association of underwriters 承保人组织 :"P hkR  
assumption of control 接管 ]KK ZbEO  
assurance 担保；保险；转易；转易书 F|Dz]ar  
assurance of interest 权益的转易 ]jVSsSv  
at 19XX price 按一九ＸＸ年价格计算 bp>ps@zFq  
at a discount 按赔价计算；按贴水价格计算；打折扣 '}+X,Usm  
at a premium 按溢价计算；按升水价格计算 LAY)">*49H  
at call 通知付款；按通知 Flujwh@rg  
at constant market price 按固定市价计算 k,R~oSA'n  
at constant price 按固定价格计算 z3Y)-  
at cost 按成本计算 @=0r3  
at current market price 按当时市价计算；按现时市价计算 V2s}<uG  
at current price 按当时价格计算；按现时价格计算 e#6&uFce  
at factor cost 按要素成本计算；按生产要素成本计算 5Ue^>8-  
at money-of-the-day price 按付款当日价格计算 Xc2B2c  
at or better 按指定或较佳价位〔买卖指令〕 !^l4EL5#  
at par 按面值计算；平价 RpXs3=9  
at sight 见票即付 nn)`eR&  
at the close 按收市盘 tM$
0 >E  
at the opening 按开市盘 {?f^  
attestation 见证；见证条款 6l\UNG7  
at-the-money option 平价期权 ?gR\A8:8  
attorney 受权人；受托代表人 nG^M 2)(8  
attornment 新拥有人承认书 2b4pOM7W  
attributable profit 可归属利润 J7?)$,ij%  
attributable share value 可归属股份价值 ]v@tZ}  
Auckland Stock Exchange 奥克兰证券交易所 Iwt2}E(e  
auction 拍卖 @b!R2Yq  
auctioneer 拍卖商 IN|i)?rh  
audit 审计；核数 ,-7/]h,l  
Audit Commission 审计署 OHP3T(Q5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {|5$1v  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ?]\W8)  
audit review 帐目审查 < k+fKl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 e.}3OK  
audited account 审计帐目；经审计的帐目 ?St=7a(D  
audited annual account 经审计的周年帐目 `F2*o47|t  
audited balance sheet 经审计的资产负债表 3_oD[ ])A  
auditor 核数师；核数主任；审计师 {"0TO|%x  
auditor's certificate 核数师证明书；审计师证明书 siRnH(^J  
auditor's report 核数师报告；审计师报告 BH#C<0="  
Aussie bond 澳元债券 StyB"1y  
austerity budget 紧缩预算
w{r(F`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 l<aqiZSY  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,dZ H$  
Australian Dollar [AUD] 澳元 (]}x[F9l  
Australian Options Market 澳大利亚期权市场 cPx~|,)l  
Australian Securities Commission 澳洲证券事务监察委员会 \L9?69B~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V8nz-DL{  
Australian Stock Exchange 澳大利亚证券交易所 g^z5fFLg/8  
Austrian Schilling [ATS] 奥地利先令 Tw}?(\ya  
authentication 认证；鉴证 D0#T-B\#  
authority to purchase 委托购买证；委购书 2%5^Fi  
authorization 认可；核准；授权；授权书 ?79SPp)oo  
authorization by direction 指示授权 !qTpQ5Dm  
authorization by instruction 指令授权 n~,]KdU]  
authorization by warrant 令状授权 8sR  
authorization of unit trust 单位信托的认可 UU.mdSL  
authorized agent 指定代理人 B;z>Dd,Y_x  
authorized capital 法定资本 #0?"J)  
authorized clerk 出市员 ~Q_)>|R2  
authorized dealer 认可交易商 . QQ?w  
authorized financial institution 认可财务机构 -t%{"y  
authorized fund 认可基金 Iuu<2#gb8"  
authorized fund house 获授权的基金公司；认可基金公司 4T==A#
Z  
authorized institution 认可机构 uG=t?C6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^J#?hHz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;/?Z<[B  
authorized insurer 获授权保险人；获认可承保人 >}<29Ii  
authorized investment 特准投资项目 |t&G&)~:  
authorized person 获授权人 0NCOz(L/  
authorized representative 获授权代表 bl" (<TM  
authorized share capital 法定股本 9<t9a f\.>  
automated quotation system 自动报价系统 J|gdO+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ei{(  
自动交易系统〔香港期货交易所有限公司〕 a%Z4_ToLZ  
automatic adjustment mechanism 自动调整机制 IS,zy+w  
automatic adjustment system 自动调整系统 K2x
6R  
Automatic Clearing House 自动票据交换所 0a2$P+p  
automatic exchange rates accumulation system 自动化汇率累集系统 &TP:yA[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ch0oFc$  
automatic teller machine [ATM] 自动柜员机 $@[dm)M  
autopay 自动转帐 J ?ztn  
available assets 可用资产 }t@f|TX  
available fiscal reserve 现存财政储备 'A@q
g^e:`  
available profit 可用利润 <[Tq7cO0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 P9 {}&z%:  
average 平均；平均数；海损 zB#_:(1qK  
average basic salary 平均基本薪金 LyuSZa]  
average consumer expenditure 平均消费开支；一般消费开支 MekT?KPQ{L  
average cost 平均成本 ( oQ'4,
F  
average cost of land production 增辟土地平均成本 hsTFAfa'  
average daily turnover 平均每日成交额 }mKGuCoH>  
average daily wage rate 平均每日工资率 hFsA_x+L;  
average expenditure pattern 平均开支模式 jzl?e[qPA  
average growth rate 平均增长率 *F\T}k7  
average net fixed assets 固定资产平均净值 mJ0}DJiX$  
average of relatives 相对价格平均数 =@
xN(](  
average price 平均价格 6WA|'|}=  
average propensity to consume 平均消费倾向；一般消费倾向 L
!bfh`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /^++As0pY  
average rate 平均率 cm@jt\D  
average revenue 平均收入；平均收益
i{TIm}_\  
average stock 平均库存；平均存货 bK?1MiXb  
average yearly rent 平均年租 Y brx%  
avoidance of double taxation 避免双重课税
:dc"b?Ch  
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 $T"h";M)s  
8h*t55  
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