一些有用的会计术语(也不知道发的地方对不对)A

A: .\ces2,  
A share Ａ股；甲类股份  Hn,;G`{  
abatement of tax 减税；减扣免税额 ^&8xfI
6?  
ABN AMRO Bank N.V. 荷兰银行 w`K=J!5y2g  
above-the-line expenditure 线上项目支出；经常预算支出 [Gb8o'  
above-the-line receipt 线上项目收入；经常预算收入 [[0u|`T/  
ABSA Asia Limited 南非联合亚洲有限公司 $>PV6  
absolute change 绝对数值变更 h.h\)>DM@  
absolute expenditure 实际开支 |Xk>a7X  
absolute guideline figure 绝对准则数字 odpjEeQC  
absolute interest 绝对权益
vZt48g  
absolute order of discharge 绝对破产解除令 H(j983  
absolute profit margin 绝对利润幅度 ],
ISWb  
absolute value 实值；绝对值 w57D qG>  
absolutely vested interest 绝对既得权益 L(qQ,1VY  
absorbed cost 已吸收成本；已分摊成本 (E?X@d iu  
absorption 吸收；分摊；合并 L,wEUI  
absorption rate 吸收率；摊配率；分摊率 ^NiS7)FX  
ACB Finance Limited 亚洲商业财务有限公司 gflu!
C6  
acceptable form of reciprocity 合理的互惠条件 LYyOcb[x  
acceptable rate 适当利率；适当汇率 &,~Oi(SX5  
acceptance agreement 承兑协议 aRF}FE,u  
acceptance for honour 参加承兑 ]eZrb%B.  
acceptor 承兑人；接受人；受票人 R<x~KJ11c  
acceptor for honour 参加承兑人 dJD8c2G  
accident insurance 意外保险 4XXuj  
Accident Insurance Association of Hong Kong 香港意外保险公会 loFApBD=$^  
accident insurance scheme 意外保险计划 sDnXgCcS!  
accident year basis 意外年度基准 a@V`EEZ  
accommodation 通融；贷款 W~FM^xR?p  
accommodation bill 通融票据；空头票据 EG[Rda  
accommodation party 汇票代发人 g O ;oM?|  
account balance 帐户余额；帐户结余 LL^WeD_Y  
account book 帐簿 .a`(?pPr,  
account collected in advance 预收款项 aqzIMOAf  
account current book 往来帐簿 aaM76;  
account of after-acquired property 事后取得的财产报告 f& >[$zh  
account of defaulter 拖欠帐目 f+Ht  
account payable 应付帐款 E;AOCbV*$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JQ)w/@Vu=  
account receivable 应收帐款 ;4ETqi9  
account receivable report 应收帐款报表 m<uBRI*I  
account statement 结单；帐单；会计财务报表 bs=x
>F  
account title 帐户名称；会计科目 v46 5Z  
accountant's report 会计师报告
[GqQ6\  
Accountant's Report Rules 会计师报告规则 iSg^np  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^9*kZV<K  
Accounting Arrangements 《会计安排》 Pwg?a  
accounting basis 会计基础 0B?t:XU,  
accounting by Official Receiver 破产管理署署长呈交的帐目 TmIw?#q^  
Accounting Circular 《会计通告》 B)}.
%G*  
accounting class 会计类别 `suEN@
^  
accounting date 记帐日期；会计结算日期 $,9A?'  
accounting for money 款项核算 ny{Yr>:2  
Accounting Officer 会计主任 h#7p&F  
accounting period 会计报告期；会计期 Doj>Irj?7  
accounting policy 会计政策；会计方针 nL@(|nJ[  
accounting practice 会计惯例 j!<(`  
accounting principle 会计准则 J}'a|a@bk  
accounting record 会计记录 rsgTd\b  
accounting report 会计报告 oF0BBs$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p`-Oz]  
Accounting Society of China 中国会计学会 ic(`Ev  
accounting statement 会计报表 J-wF2*0r<  
accounting system 会计制度；会计系统 sbi+o,%1  
accounting transaction 会计事项；帐务交易 u#"L gG.X  
accounting treatment 会计处理 &nyJ :?  
accounting year 会计年度 AeN$AqQd/  
accretion 增值；添加 \=NS@_t,  
accrual 应计项目；应累算数目 {N2MskK  
accrual basis 应计制；权责发生制 84}Pu%  
accrual basis accounting 应计制会计；权责发生制会计 tlJ@@v&=  
accrue 应累算；应计 7)#8p@Q  
accrued benefit 应累算利益 jZ\a:K?  
accrued charges 应计费用 $vK(Qm  
accrued cumulative preference share dividend 应累算的累积优先股股息 waI:w,  
accrued expenses 应累算费用 /l&$B  
accrued interest payable 应付利息；应计未付利息 nqMXE82  
accrued interest receivable 应收利息；应计未收利息 ;S.o`z1GI  
accrued right 累算权益 vlS+UFH0  
accruing profit 应累算的利润 /\0g)B;]  
accumulated fiscal reserve 累积财政储备 z+(V2?xcvt  
accumulated profit 累积利润；滚存溢利 o!-kwtw`l  
accumulated reserve 累积储备 9O2??N7f  
accumulation of surplus income 累积收益盈余 8.m9 =+)8  
acquired assets 既得资产 #l?E2 U4WL  
acquisition 收购；购置；取得 f\U(7)2  
acquisition cost 购置成本 Z]\VOA>  
acquisition expenses 购置费用 !xxdC  
acquisition of 100% interest 收购全部股权 ]oIP;J:&  
acquisition of control 取得控制权 _(%;O:i  
acquisition of fixed assets 购置固定资产 me@xl}  
acquisition of shell “买壳” sm?V%NX&  
acquisition price 收购价 QDdH5EfY  
act of God 天灾 gql^Inx<  
acting partner 执事合伙人 x^]J^L45  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vnS;T+NZSC  
active partner 积极参与的合伙人 sRkPXzK  
active trading 交投活跃 x=%wPVJ  
actual circulation 实际流通 tEFbL~n  
actual cost 实际成本 > t~2  
actual expenditure 实际开支；实际支出 L }L"BY3$  
actual income 实际入息；实际收入；实际收益 J,Rp&tavt:  
actual market 现货市场 RR9G$}WS(  
actual price 现货价；实际价格 ;\48Q;  
actual profit 实际利润 o@4
7WD'm  
actual quotation 实盘；实际价位；实际报价 J[7Sf^r  
actual year basis 按实际年度计算 p38RgEf  
actuals 实货 |\3X7)^8D  
actuarial investigation 精算调查 E,p4R%:$@1  
actuarial principle 精算原则 PyQ P K,  
actuarial report 精算师报告 /k O <o&  
Actuarial Society of Hong Kong 香港精算学会 0n-S%e5  
actuarial valuation 精算师估值 =Hf`yH\#  
actuary 精算师 M>_ U9g  
ad referendum agreement 暂定协议；有待覆核的协定 Lh rU fy  
ad valorem duty 从价税；按值征税 wx[Y2lUh6  
ad valorem duty system 从价税制 /|#";QsPN  
ad valorem fee 从价费 c>.=;'2  
ad valorem tariff 从价关税 Bb9/nsbE  
additional allowance 额外免税额 m[8?d~  
additional amount for unexpired risk 未过期风险的额外款额 R.P|gk  
additional assessable profit 补加应评税利润 u#Y#,:{  
additional assessment 补加评税 f{+n$Cos  
additional commitment 额外承担 >1S39n5z.  
additional commitment vote 额外承担拨款 h6~H5X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '<-F
3  
additional dependent parent allowance 供养父母额外免税额 'gv~M_  
additional provision 额外拨款 y1
OpZ  
additional stamp duty 附加印花税 26B+qXEt  
additional tax 补加税罚款；补加税款 94Q?)0W$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *w5xC5*  
adjudged bankrupt 被裁定破产 tLSM]Q  
adjudicated bankrupt 裁定破产人 :TkR]bhm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y^[?F>wB  
adjudication of bankruptcy 裁定破产；宣告破产 :[d*  
adjudication of insolvency 裁定无力偿还债务 GMOnp$@H^s  
adjusted actual 经调整的实数；调整后的实数 =";G&)H-  
adjusted current assets 经调整的流动资产；调整后的流动资产 2`P=ekF]  
adjusted figure 经调整的数字；调整后的数额 `PS^o#  
adjusted liabilities 经调整的负债；调整后的负债 Q nmv?YXS  
adjusted loss 经调整的亏损；调整后的亏损 `RHhc{  
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 uRCZGg&V?#  
adjusted profit 经调整的利润；调整后的利润 4#Cm5xAt6  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?M9?GodbP.  
adjusted value 经调整的价值；调整后的价值 JrNqS[c/  
adjustment 调整；修订；理算〔保险〕 pKNrEq  
adjustment centre 调剂中心 *iiyU}x  
adjustment lag 调整过程的时间差距；调整时差 %@'[g]hk  
adjustment mechanism 调整机制 HA`qU  
adjustment of loss 亏损调整 _>RTefL5  
adjustment process 调整过程；调整程序 u`?v-  
adjustment range 调整幅度 S pIdw0  
administered exchange rate 受管制汇率 iTcq=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QA=mD^A  
administration expenses 行政费用 Ju"K"  
administration fee 手续费；行政费 ' o(7@   
administration in bankruptcy 破产管理 Gy6PS{yY6t  
administration order 遗产管理令 sg%Ptp  
administrator 管理人；遗产管理人 AR3v,eOs  
administrator of the estate 遗产管理人 'LMMo4o3  
admission of debt 债项承认书 Xv2Q8-}w  
admission of proof 接纳债权证明 a?1Ml>R6P  
advance 放贷款项；垫付款项；预支款项；预付款项 0x,NMS  
advance account 暂支帐目；预付款帐户 <_3OiU=w  
advance compensation 预付补偿金 lN~u='
Kc  
advance from shareholder 股东垫款 JIU8~D  
advance pending reimbursement 预支以待日后付还 k7)<3f3&S.  
advanced economy 先进经济体系 [m0G;%KR
/  
advancement 预付；预付财产 oef]  
advances warrant 垫款令 ICD;a  
advancing 贷出 ?!a8'jfs  
adverse balance 逆差
_
fjHa6S  
adverse exchange 逆汇 L]wk Ba  
advertisement addressed to shareholders 在报章刊登的致股东通告 )NmYgd~%  
advice for collection 托收通知书 `h='FJ/!  
advice of drawing 提款通知书；汇票通知书 f^|r*@o  
advice of payment 付款通知 j]'ybpMT"  
Advisory Committee [Securities and Futures Commission] l]~mB~  
谘询委员会〔证券及期货事务监察委员会〕 71G\b|5  
Advisory Committee on Diversification 经济多元化谘询委员会 Wa
<SYJ  
affidavit 誓章；遗产申报誓章 2bAH)=  
affidavit of no receipt 述明无收款的誓章 W*~[
KdgC  
affiliate 联号；联营公司；附属公司 o2R&s@%0@B  
affiliated company 附属公司；联号；联营公司 q!
y!=hI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Nin7AOO  
affordability 负担能力 89P'WFOFK  
African Development Bank [AfDB] 非洲开发银行 kzmw1*J  
after-acquired property 事后取得的财产 tJII-\3"  
after-hours dealing 市后交易 J0FJ@@  
after-tax profit 税后盈利；税后利润；税后溢利 L XHDX  
agency agreement 代理协议 h@j
k3J9^  
agency expenses 代理机构的开支 j^m x,  
agency fee 代理费 N?v}\PU  
Agency Law 《代理法》 MnTqWC90  
agent 代理人；承销人 !0X/^Xv@=  
agent of company 公司代理人 {xRO.699  
agent's fee 代理人费；经纪费 h ;1D T  
aggregate 总计；总数；总体数字 mWTV)z57  
aggregate amount 总款额；总额 Kb~i9x&  
aggregate assets and liabilities 总体资产与负债 )St`}qu;  
aggregate at constant price 按固定价格计算的总体数字 $Gs|Z$(  
aggregate demand 总需求 En{< OMg  
aggregate gross position 总持仓量 Bmv5yc+;  
aggregate limit 总限额 |h-e+Wh1  
aggregate of salaries tax 合计薪俸税 @+yjt'B  
aggregate performance 总体表现；总体业绩 8fA8@O}  
aggregate supply 总体供应 @Px_\w  
aggregate surplus 总盈余 yVt
8QF!  
aggregate total 整体总额 [sZ,nB/  
aggregate value 总值；合计价值 1s-=zs  
aggregated basis 合计基准 Np@RK1}  
aggregated net chargeable income 合计应课税入息实额 ]ASTw(4  
aggregation 合并计算；合计；总和 ?U3~rro!  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]iry'eljy  
aggregation of property 财产的总和 r<!/!}fE,  
agio 差价；贴水 r#NR3_@9  
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》 ;8g[y"I  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G;AJBs>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》 B8>3GZi  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n!h952"  
《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》 juEH$7N!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;^ff35EE8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^K0oJg.E  
agreement for a settlement 授产协议 =8AL>:_  
agreement for assignment 转让协议 Bpp(5  
agreement for sale 售卖协议；买卖协议 KqvM5$3  
agreement for sale and purchase 买卖协议 bA07zI2  
agreement for the payment of interest 支付利息协议 FDTC?Ii O  
agreement for the repayment of money 还款协议 <;hy-Q()D  
agreement of reinsurance 再保险协议 LfMN 'Cb  
Agricultural Bank of China 中国农业银行 =U}!+ 8f  
air passenger departure tax 飞机乘客离境税 %Mf3OtPiJW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /
2Bf6  
airport tax 机场税 yAQ)/u[|  
alcohol duty 酒精税 T1c&3  
alienation 让与；让渡；转让 Qn \=P*j  
alimony 生活费；赡养费 e#^vA$d  
All Ordinaries Index [AOI] 所有普通股指数 b q8nV  
all risks 全险；综合险 u_.Ig|Va  
All Sales Record for Stock Market 《股票市场成交报告》 OySn[4`(i  
Allied Capital Resources Limited 新联财务有限公司 \Wb3JQ)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?3do-tTp  
allocation letter 拨款信件 }@vf=jm>  
allocation of fund 分配款项；预留款项 oiItQ4{<  
allocation of profit 利润分配；溢利分配 Lv@'v4.({  
allocation warrant 拨款令 4R&pb1eF  
allotment 分配；配股 8r.3t\o)X  
allotment notice 股份配售通知；配股通知 9G)fJr  
allotment of shares 股份分配 A>rN.XW  
allowable 可获宽免；免税的 .2SD)<}(9  
allowable business loss 可扣除的营业亏损 bf/z T0  
allowable expenses 可扣税的支出 ?zK\!r{  
allowance 免税额；津贴；备抵；准备金 m]&y&oz   
allowance for debts 债项的免税额 WnQ+  
allowance for depreciation by wear and tear 耗损折旧免税额 C,,S<=L:  
allowance for funeral expenses 殡殓费的免税额 B1va]=([)W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 07>Iq8<mu  
allowance for repairs and outgoings 修葺及支出方面的免税额 H'jo3d~+  
allowance to debtor 给债务人的津贴 +m1*ou'K  
alteration of capital 资本更改 ^\w!D{Y7Q  
alternate trustee 候补受托人 ye`-U?7.  
amalgamation 合并 ^"+Vx9H"{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /e7BW0$1  
ambit of charges 征税范围；收费范围 7w?N-Q$y  
amended valuation 经修订的估值 G],W{<Pe  
American Commodities Exchange 美国商品交易所 -|GX]jx(Y  
American Express Bank Limited 美国运通银行 Nx<fj=VJ  
American Stock Exchange 美国证券交易所 +krDmU9(  
amortization 摊销 JxQGL{) >  
amount due from banks 存放银行同业的款项 R@2*Lgxz~  
amount due from banks abroad 存放海外银行同业的款项 tw&biLM5T  
amount due from holding companies 控股公司欠款 lGX8kAv?  
amount due from local banks 存放本港银行同业的款项 BoofJm  
amount due to banks 银行同业的存款 gNSsT])  
amount due to banks abroad 海外银行同业的存款 R RnT.MU  
amount due to holding companies 控股公司存款 yAu.=Eo7  
amount due to local banks 本港银行同业的存款 B+[L/C}=;  
amount due to outport banks 外埠银行同业的存款 v8\pOI}c  
amount for note issue 发行纸币的款额 uOb}R   
amount of bond 担保契据的款额 =/bC0bb{i  
amount of consideration 代价款额 gCM(h[7A  
amount of contribution 供款数额 E]ZIm  
amount of indebtedness 负债款额 Im@Yx^gc  
amount of principal of the loan 贷款本金额 .|GnTC q  
amount of rates chargeable 应征差饷数额 Z"E2ZSa0  
amount of share capital 股本额 mf\@
vI  
amount of sums assured 承保款额 Ee'wsL  
amount of variation 变动幅度 {#&j
W  
amount of vote 拨款数额 ._(5; PB"  
amount payable 应付款额 E*83N@i  
amount receivable 应收款额 m>+e;5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /}=cv>S5V  
analysis 分析 :7pt
=IA  
ancillary risk 附属风险 \/?&W[TF  
annual account 周年帐目；周年帐目报表；年度决算；年结 `,Y/!(:;  
annual accounting date 年结日期 H'x_}y  
annual allowance 每年免税额；年积金；年度津贴；年津 a@N 1"O  
annual balance 年度余额 c6LPqPcN  
annual disposable income 每年可动用收入 yS@xyW /  
annual estimates 周年预算 H~?p
,h  
annual fee 年费 eI+p  
annual general meeting 周年大会 HQ^:5XH  
annual growth rate 年增率；每年增长率 o_PQ]1  
annual long-term supplement 长期个案每年补助金 D>K=D"  
annual pensionable emolument 可供计算退休金的年薪 K<fB]44Y  
annual report 年报 'V}4_3#q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9tIE+RD  
annual return 周年报表；周年申报表；每年报税表格 j_}f6d/h  
Annual Return Rules 《周年报表规则》 7?2<W-n  
annual review of consumer prices 每年消费物价回顾 d2*uY.,  
annual roll-forward basis 逐年延展方式 >C/O >g  
annual salary 年薪 g>-u9%aa  
annual statement 年度报表；年度决算表 Yn8aTg[J  
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 !6eF8T  
annuitant 年金受益人 KHoDD=O  
annuity 年金 "@rXN"4  
annuity contract 年金合约 m=%yZ2F;  
annuity on human life 人寿年金 =5#sB*  
antecedent debt 先前的债项 94L>%{59  
ante-dated cheque 倒填日期支票 mxl"Y&l2<  
anticipated expenditure 预期开支 d?4-"9Y  
anticipated net profit 预期纯利 Ui}%T]  
anticipated revenue 预期收入 R9InUX"k  
anti-inflation measure 反通货膨胀措施 ?$%2\"wX~7  
anti-inflationary stance 反通货膨胀立场 ~s>Ud<l%r  
apparent deficit 表面赤字 _+. )8   
apparent financial solvency 表面偿债能力 AmBLZ<f;  
apparent partner 表面合伙人 "K#zY~>L  
application for personal assessment 个人入息课税申请书 m]/sR3yF  
application of fund 资金应用 9^^:Y3j  
application to release as liquidator and to destruct the books of accounts and documents I|)U>bV  
申请免除清盘人职务及毁灭帐簿与文件 >\Ml\CyL  
appointed actuary 委任精算师 a<&GsDw  
appointed auditor 委任核数师；委任审计师 bw OG|\  
appointed trustee 委任的受托人  +D|E8sz8  
appointer 委任人 pSS8 %r%S'  
apportioned pro rata 按比例分摊 w~WW2w  
apportionment 分配；分摊 (r"2XXR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {'[S.r`  
apportionment formula 分摊方程式 fk(h*L|sI  
apportionment of estate duty 遗产税的分摊 YFs!,fw'  
appraisal 估价；评估 {S5j;  
appreciable growth 可观增长 ,\D*=5  
appreciable impact 显着影响 h3P^W(=&  
appreciable increase 可观增长 C7_#D O6"  
appreciation 增值；升值 8o!LgT5  
appreciation against other currencies 相对其他货币升值 "%K[kA6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NSQ#\:3:S  
appreciation tax 增值税 a<v!5\dq!  
appropriation 拨款；拨用；拨付 '%[r9w  
appropriation account 拨款帐目 3zo:)N\K  
Appropriation Bill 拨款法案 7/6%92T/B  
appropriation-in-aid system 补助拨款办法 1ika'  
approved assets 核准资产 YF<U'EVU-  
approved basket stock 认可一篮子证券 ;<nQl,2N  
approved budget 核准预算 v42Z&PO
 
approved charitable donation 认可慈善捐款 "$PX[:  
approved charitable institution 认可慈善机构 @JpkG%eK  
approved currency 核准货币；认可货币 qruv^#_l  
approved estimates 核准预算 JG=z~STz  
approved estimates of expenditure 核准开支预算 {[[/*1r|  
approved overseas insurer 核准海外保险人 zfm#yDf  
approved overseas trust company 核准海外信托公司 &``nYI g/  
approved pooled investment fund 核准汇集投资基金 ?m dGMf)  
approved provident fund scheme 认可公积金计划 /%i:(Ny  
approved provision 核准拨款 %q_b\K  
approved redeemable share 核准可赎回股份 ]%I|C++
0  
approved regional stock 认可地区性证券 (GbZt{.  
approved retirement scheme 认可退休金计划 _BBs{47{E  
approved subordinated loan 核准附属贷款 OjfumZL#  
arbitrage 套戥；套汇；套利 Qk`LBv
g1  
arbitrageur 套戥者；套汇者 4pZ=CB+j  
arbitrary amount 临时款项 l]z=0  
arrangement 措施；安排；协定 nsyeid*  
arrears 欠款 n_Bi HMIU'  
arrears of pay 欠付薪酬 MUvgmJsN  
arrears of revenue 逾期未收税款；逾期未收的帐项 7r wNjY#  
articles of association 组织章程；组织细则；组织章程细则 7q'T,'[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dn:/8~B"X  
ascertainment of profit 确定利润 s)j3+@:#  
"Asia Clear" “亚洲结算系统” Q(h/C!rKe  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y~;w`5;|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 HiTj-O  
Asian Development Fund [ADF] 亚洲发展基金 |!"qz$8fB  
Asian dollar bond 亚洲美元债券 B%/N{i*Z  
Asian dollar market 亚洲美元市场 SB=%(]S  
Asian dollar rate 亚洲美元利率 =
JfSg'7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Vl%jpjqP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (v1~p3H  
asked price 沽盘；喊价；索价；卖方报价 oO][X  
assessable income 应评税入息 4-Cca  
assessable loss 应评税亏损 `rZS\A  
assessable profit 应评税利润 1$1P9x@H  
assessable value 应评税值 :V^|}C#  
assessed profit 估定利润 B),Z*lpC  
assessed value 经评估价值 nbdjk1E`~  
assessment 评税；评定；估价；评税单 6$LQO),,  
assessment number 评税编号；估价编号 Z$
:iq  
assessment of additional tax 补加税评税 GNab\M.  
assessment of performance 业绩评估；实绩评价 ZA.i\ ;2  
Assessor 评税主任 W^N|+$g>H  
asset price bubbles 资产价格泡沫 +'!Y[7|9iv  
asset-backed securities 具资产保证的证券 NAh^2X
 
assets accretion 资产增值 jRNDi_u?Wb  
assets and liabilities 资产与负债 ^Bu55q  
assets betterment statement 资产递增表；资产改进表 :XeRc"m<  
assets lending 实物放款；有抵押贷款 U['|t<^uf  
assets of the company passing on the death 死者去世时转移的公司资产 T7~Vk2o%(  
assets pledged as security for liabilities 用作负债抵押的资产 j/uu&\e  
assets portfolio 资产投资组合 !nt[J$.z^  
assets price 资产价格 #0'%51Jcl  
assets quality 资产质素 0t(js_  
assets realization 资产变现 R;`C;Rbf  
assets refinancing arrangement 资产再集资安排 %)p?&_  
assets securitization 资产证券化 D2MWrX  
assets situated outside Hong Kong 在香港以外地方的资产 7j8Ou3  
assets stripping 削减资产；拆卖资产 `$i/f(t6`  
assets value 资产值 -SN6&-#c_  
assignee 承让人 ,#Mt
10e{  
assignment 转让；转让书；转让契 55Ag<\7  
assignment of interest 权益转让 6Eyinv  
assignment of letters patent and trade mark 专利证书及商标转让 p d(W(-`8!  
assignment of property 物业转让；物业转让书 @"__2\ 0  
assignment right 转让权 Am"e%|:  
assignor 转让人 <db>~@;X!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^j]_MiA4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9s&Tv&%VN  
associate member 附属会员 B<oBo&uA  
associated body corporate 相联法人团体 ^vha4<'-qG  
associated company 相联公司；联属公司 e]-%P(}Z  
associated corporation 相联法团 oUx%ra{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4rrR;V"}  
公认会计师公会〔英国〕 ]..7t|^b&  
Association of Futures Exchange Brokers 香港期货经纪协会 'mO>hD`V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =SVb k  
association of underwriters 承保人组织 Js/QL=,  
assumption of control 接管 *=zv:!  
assurance 担保；保险；转易；转易书 W(\^6S)  
assurance of interest 权益的转易 !Z<=PdI1Ys  
at 19XX price 按一九ＸＸ年价格计算 z4{:X Da  
at a discount 按赔价计算；按贴水价格计算；打折扣 ubUVxYD?  
at a premium 按溢价计算；按升水价格计算 2(H-q(  
at call 通知付款；按通知 t
[o_!fmxZ  
at constant market price 按固定市价计算 20c
EE>  
at constant price 按固定价格计算 Kjt\A]R%  
at cost 按成本计算 hO; XJyv  
at current market price 按当时市价计算；按现时市价计算 'wni.E&  
at current price 按当时价格计算；按现时价格计算  {[dY$  
at factor cost 按要素成本计算；按生产要素成本计算 %jn)=;\  
at money-of-the-day price 按付款当日价格计算 SVBo0wvz-  
at or better 按指定或较佳价位〔买卖指令〕 
v-DZW,  
at par 按面值计算；平价 .FC|~Z1T<F  
at sight 见票即付 9PdD=9HH  
at the close 按收市盘 Dvm[W),(k  
at the opening 按开市盘 ;b!qt-;.<  
attestation 见证；见证条款 Y&-% N  
at-the-money option 平价期权 (nAL;:$x2  
attorney 受权人；受托代表人 ZdgzPs"  
attornment 新拥有人承认书 a'(B}B=h  
attributable profit 可归属利润 _{/[&vJ  
attributable share value 可归属股份价值 v1z d[jqk  
Auckland Stock Exchange 奥克兰证券交易所 XIn,nCY;  
auction 拍卖 'OvM  
auctioneer 拍卖商 oI-,6G}
 
audit 审计；核数 ><I{R|bC  
Audit Commission 审计署 \P7<q,OGS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <iB5&  
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〕 :l&Yq!5  
audit review 帐目审查 :0Z\-7iK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 J4u>
77I  
audited account 审计帐目；经审计的帐目 Xyr'rm5+b  
audited annual account 经审计的周年帐目 V!/9GeIF  
audited balance sheet 经审计的资产负债表 "SRS{-p0  
auditor 核数师；核数主任；审计师 .y<u+)  
auditor's certificate 核数师证明书；审计师证明书 yK-DzAv  
auditor's report 核数师报告；审计师报告 T^vhhfCUr  
Aussie bond 澳元债券 >wb Uxl%{5  
austerity budget 紧缩预算 Q-z `rW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;Y0M]pC  
Australia All Ordinaries Index 澳洲所有普通股票指数 {@6:kkd  
Australian Dollar [AUD] 澳元 `x_}mdR  
Australian Options Market 澳大利亚期权市场 `aTw!QBf
G  
Australian Securities Commission 澳洲证券事务监察委员会 O_]hbXV0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 v3]5`&3~  
Australian Stock Exchange 澳大利亚证券交易所 W^)mz,%x  
Austrian Schilling [ATS] 奥地利先令 4:-x!lt  
authentication 认证；鉴证 c0Pj})-  
authority to purchase 委托购买证；委购书 sC0u4w>Y  
authorization 认可；核准；授权；授权书 GUZ.Pw  
authorization by direction 指示授权 %z=:P{0U
Q  
authorization by instruction 指令授权 S`$%C=a.  
authorization by warrant 令状授权 ?5J>]: +ZZ  
authorization of unit trust 单位信托的认可 ',K:.$My  
authorized agent 指定代理人 KIp^| k7>  
authorized capital 法定资本 fp*6Dv_  
authorized clerk 出市员 @Pf9;7,TV  
authorized dealer 认可交易商 8d_J9Ho  
authorized financial institution 认可财务机构 uVKe?~RC  
authorized fund 认可基金 ="v`W'Pd  
authorized fund house 获授权的基金公司；认可基金公司 n_Qua|R  
authorized institution 认可机构 Je,o(:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~_Fx2T:X  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _",<at  
authorized insurer 获授权保险人；获认可承保人 _GFh+eS}
 
authorized investment 特准投资项目 zjh:jrv~  
authorized person 获授权人 PpKjjA<  
authorized representative 获授权代表 ]E$NJq|  
authorized share capital 法定股本 uAqiL>y  
automated quotation system 自动报价系统 2Z%n "z68  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3UaW+@  
自动交易系统〔香港期货交易所有限公司〕 YoW)]n  
automatic adjustment mechanism 自动调整机制 =yz"xWH  
automatic adjustment system 自动调整系统 &a=78Z  
Automatic Clearing House 自动票据交换所 jU~ x^Y  
automatic exchange rates accumulation system 自动化汇率累集系统 #-@Uq6Y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z|Oq7wzEH  
automatic teller machine [ATM] 自动柜员机 9:Oz-b  
autopay 自动转帐 ^8_yJ=~V  
available assets 可用资产 g4b#U\D@)/  
available fiscal reserve 现存财政储备 *asv^aFpS  
available profit 可用利润 z=) m6\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }6!/Nb  
average 平均；平均数；海损 YLi6GY  
average basic salary 平均基本薪金 ge1. HG  
average consumer expenditure 平均消费开支；一般消费开支 v@tEHRadz  
average cost 平均成本 nj:w1E/R  
average cost of land production 增辟土地平均成本 |Z94@uB  
average daily turnover 平均每日成交额 Er%&y  
average daily wage rate 平均每日工资率 cz1+ XpU  
average expenditure pattern 平均开支模式 xYCJO(&  
average growth rate 平均增长率 (;;ji!i  
average net fixed assets 固定资产平均净值 @B(oq1i@  
average of relatives 相对价格平均数 $BMXjXd}  
average price 平均价格 \c4jGJ  
average propensity to consume 平均消费倾向；一般消费倾向 P O 5Wi  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \OtreYi  
average rate 平均率 4pf@.ra,  
average revenue 平均收入；平均收益 R|$AcNp  
average stock 平均库存；平均存货 &`@YdZtd"  
average yearly rent 平均年租 Ao8ua|:  
avoidance of double taxation 避免双重课税 -yBKA]"<I  
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 __'4Qt  
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