一些有用的会计术语(也不知道发的地方对不对)A

A: fKYRDGn  
A share Ａ股；甲类股份 &ap&dM0@%a  
abatement of tax 减税；减扣免税额 {#o0vWS>  
ABN AMRO Bank N.V. 荷兰银行 p6Ie?Gg  
above-the-line expenditure 线上项目支出；经常预算支出 -)Zp"  
above-the-line receipt 线上项目收入；经常预算收入 Uzzt+Iwm  
ABSA Asia Limited 南非联合亚洲有限公司 <QcQ.b  
absolute change 绝对数值变更 .nG14i7C  
absolute expenditure 实际开支 6J""gyK.  
absolute guideline figure 绝对准则数字 >nqCUhS   
absolute interest 绝对权益 :kb2v1{\  
absolute order of discharge 绝对破产解除令 4[VW
~x07  
absolute profit margin 绝对利润幅度 *?v_AZ  
absolute value 实值；绝对值 %/:0x:ns  
absolutely vested interest 绝对既得权益 }\$CU N  
absorbed cost 已吸收成本；已分摊成本 BD.>aAi!  
absorption 吸收；分摊；合并 Q%*987i  
absorption rate 吸收率；摊配率；分摊率 d(X/N2~g  
ACB Finance Limited 亚洲商业财务有限公司 #PJHwvr  
acceptable form of reciprocity 合理的互惠条件 vv FH (W  
acceptable rate 适当利率；适当汇率 n
;+`%;6  
acceptance agreement 承兑协议 ^S%xaA9  
acceptance for honour 参加承兑 j2GTo~muq  
acceptor 承兑人；接受人；受票人 )nM<qaI{  
acceptor for honour 参加承兑人 \fD)|  
accident insurance 意外保险 5HqvSfq>?  
Accident Insurance Association of Hong Kong 香港意外保险公会 hq|I%>y  
accident insurance scheme 意外保险计划 hzcSKRm  
accident year basis 意外年度基准 L%Mj{fJ>Wm  
accommodation 通融；贷款 \)'5V!B|s  
accommodation bill 通融票据；空头票据 [0M`uf/u  
accommodation party 汇票代发人 oH]_2[ !  
account balance 帐户余额；帐户结余 L#6!W  
account book 帐簿 ^1mnw@04  
account collected in advance 预收款项 CAT{)*xc  
account current book 往来帐簿 5"WI^"6b:  
account of after-acquired property 事后取得的财产报告 f]C`]qg  
account of defaulter 拖欠帐目 @yj$  
account payable 应付帐款 
KKcajN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LuE0Hb"S8  
account receivable 应收帐款 9 7Ua,  
account receivable report 应收帐款报表 #M5pQ&yZy  
account statement 结单；帐单；会计财务报表 kIwq%c;  
account title 帐户名称；会计科目 &ra2(S45  
accountant's report 会计师报告 F>lM[Lu#  
Accountant's Report Rules 会计师报告规则 :6[G;F7s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9pMXjsE
  
Accounting Arrangements 《会计安排》 !+V."*]l  
accounting basis 会计基础 a9N$I@bi]  
accounting by Official Receiver 破产管理署署长呈交的帐目 zc.r&(d  
Accounting Circular 《会计通告》 8quH#IhB  
accounting class 会计类别 #Y%(CI  
accounting date 记帐日期；会计结算日期 ?[!_f$50]P  
accounting for money 款项核算 y)K!l:X  
Accounting Officer 会计主任 -SlAt$IJ  
accounting period 会计报告期；会计期 o#\c:D*k  
accounting policy 会计政策；会计方针 3'zL,WW  
accounting practice 会计惯例 nIEIb.-  
accounting principle 会计准则 4L_AhX7  
accounting record 会计记录 n3" @E<rW  
accounting report 会计报告 7I=vgT1F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qp{3I("_  
Accounting Society of China 中国会计学会 V M{Sng  
accounting statement 会计报表 
*ORa@x  
accounting system 会计制度；会计系统 L}UrI&]V$:  
accounting transaction 会计事项；帐务交易 ]MmFtdvE  
accounting treatment 会计处理 x,j%3/J^2  
accounting year 会计年度 3S=$ng  
accretion 增值；添加 W!R7D%nX  
accrual 应计项目；应累算数目 's\rQ-TV  
accrual basis 应计制；权责发生制 %%+@s  
accrual basis accounting 应计制会计；权责发生制会计 h )% e  
accrue 应累算；应计 P/,ezVb=  
accrued benefit 应累算利益 FG5YZrONx  
accrued charges 应计费用 oEJxey]B7  
accrued cumulative preference share dividend 应累算的累积优先股股息 O^DLp/vM  
accrued expenses 应累算费用 fi  
accrued interest payable 应付利息；应计未付利息 J;S Z"I'  
accrued interest receivable 应收利息；应计未收利息 t3<HE_B|  
accrued right 累算权益 kk$D:UQX
 
accruing profit 应累算的利润 )u=46EU_  
accumulated fiscal reserve 累积财政储备 U&o~U] rm  
accumulated profit 累积利润；滚存溢利 hH]oJ}H \  
accumulated reserve 累积储备 t;b1<TLn0  
accumulation of surplus income 累积收益盈余 5;CqGzgoP  
acquired assets 既得资产 Z\S'HNU  
acquisition 收购；购置；取得 #Fckev4  
acquisition cost 购置成本 B,4 3b O  
acquisition expenses 购置费用 ,E&W{b  
acquisition of 100% interest 收购全部股权 MZ:Ty,pw:O  
acquisition of control 取得控制权 @g]>D  
acquisition of fixed assets 购置固定资产 S76xEL  
acquisition of shell “买壳” $VJE&b  
acquisition price 收购价 4bq+(CI6  
act of God 天灾 \F9HsR6  
acting partner 执事合伙人 6g)X&pZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j)mi~i*U  
active partner 积极参与的合伙人 ?OBB)hj  
active trading 交投活跃 rI'kZ0&  
actual circulation 实际流通 /xb37,   
actual cost 实际成本 gJg%3K~,  
actual expenditure 实际开支；实际支出 $xK(bc'{  
actual income 实际入息；实际收入；实际收益 ,GMuq_H  
actual market 现货市场 49Hgq/uO  
actual price 现货价；实际价格 ~
)#xOE}  
actual profit 实际利润 yHnN7&  
actual quotation 实盘；实际价位；实际报价 0Ci:w|J  
actual year basis 按实际年度计算 =zRjb>  
actuals 实货 f!bGH-.r5  
actuarial investigation 精算调查 mMtva}=*  
actuarial principle 精算原则 Q(BM0n)f  
actuarial report 精算师报告 $%zM Z  
Actuarial Society of Hong Kong 香港精算学会 BWLeitS/  
actuarial valuation 精算师估值 7!A3PDAe  
actuary 精算师 6)1xjE#  
ad referendum agreement 暂定协议；有待覆核的协定 ]ZS/9 $  
ad valorem duty 从价税；按值征税 tg;AF<VI  
ad valorem duty system 从价税制 7 aN}lQM  
ad valorem fee 从价费 1Ba.'~:  
ad valorem tariff 从价关税 w-5_Ru  
additional allowance 额外免税额 Qy\Koo  
additional amount for unexpired risk 未过期风险的额外款额 e^h4cC\^  
additional assessable profit 补加应评税利润 '<aFd)-  
additional assessment 补加评税 D' `[y  
additional commitment 额外承担 DIWcX<s  
additional commitment vote 额外承担拨款 kYu"`_n}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mU;\,96#  
additional dependent parent allowance 供养父母额外免税额  V/t-  
additional provision 额外拨款 *?!A  
additional stamp duty 附加印花税 6D29s]h2  
additional tax 补加税罚款；补加税款 puK /;nns  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ql9 )  
adjudged bankrupt 被裁定破产 cpQhg-LY|  
adjudicated bankrupt 裁定破产人 18JAca8Zs  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r(Y@;  
adjudication of bankruptcy 裁定破产；宣告破产 k7=mxXF  
adjudication of insolvency 裁定无力偿还债务 3M[5_OK  
adjusted actual 经调整的实数；调整后的实数 rlSflcK\\(  
adjusted current assets 经调整的流动资产；调整后的流动资产 ol@LLT_m  
adjusted figure 经调整的数字；调整后的数额 TN.&FDqC9  
adjusted liabilities 经调整的负债；调整后的负债 N=;V
S-  
adjusted loss 经调整的亏损；调整后的亏损 N Bpf  
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 iYz!:TxP  
adjusted profit 经调整的利润；调整后的利润 !z_VwZ#,  
adjusted surplus 经调整的盈余额；调整后的盈余额 PHqIfH[  
adjusted value 经调整的价值；调整后的价值 J-Wphc!m  
adjustment 调整；修订；理算〔保险〕 3ms{gZbw  
adjustment centre 调剂中心 AjMx\'(C  
adjustment lag 调整过程的时间差距；调整时差 S*a_  
adjustment mechanism 调整机制 $qk(yzY  
adjustment of loss 亏损调整 CDGN}Q2_  
adjustment process 调整过程；调整程序 u =
|A  
adjustment range 调整幅度 fMIKA
72>{  
administered exchange rate 受管制汇率 r8vF I6J  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bS*oFm@u  
administration expenses 行政费用 r&D&xsbQ  
administration fee 手续费；行政费 Gu\lV c  
administration in bankruptcy 破产管理 c{cJ>d 0  
administration order 遗产管理令 vY(xH>Fd  
administrator 管理人；遗产管理人 qh9Ix  
administrator of the estate 遗产管理人 b;$jh  
admission of debt 债项承认书 &&($LnyA]  
admission of proof 接纳债权证明 S1W(]%0/  
advance 放贷款项；垫付款项；预支款项；预付款项 -{a&Zkz>V  
advance account 暂支帐目；预付款帐户 v`9n'+h-c6  
advance compensation 预付补偿金 <rFKJ^B  
advance from shareholder 股东垫款 r?wE;gH  
advance pending reimbursement 预支以待日后付还 -,}ppTG  
advanced economy 先进经济体系 'E~[I"0  
advancement 预付；预付财产 2Ls  
advances warrant 垫款令 9 e0Oj3!B  
advancing 贷出 &HYs^|ydrr  
adverse balance 逆差 AV^Sla7|_  
adverse exchange 逆汇 ^n8r mh_%  
advertisement addressed to shareholders 在报章刊登的致股东通告 zIgD R  
advice for collection 托收通知书 J(
%kcueb  
advice of drawing 提款通知书；汇票通知书 VU 8~hF  
advice of payment 付款通知 %)G]rta#  
Advisory Committee [Securities and Futures Commission] i*Ee(m]I  
谘询委员会〔证券及期货事务监察委员会〕 X00!@ ^g  
Advisory Committee on Diversification 经济多元化谘询委员会 w|WehNGr  
affidavit 誓章；遗产申报誓章 b+ J)  
affidavit of no receipt 述明无收款的誓章 Vq1ve;(8s  
affiliate 联号；联营公司；附属公司 kc-v(WIC  
affiliated company 附属公司；联号；联营公司 G9P)Y#WB  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nK5FPFz8  
affordability 负担能力 &[4lP~  
African Development Bank [AfDB] 非洲开发银行 Jp]eFaqp  
after-acquired property 事后取得的财产 :,BKB*a\  
after-hours dealing 市后交易 l*z.20^P  
after-tax profit 税后盈利；税后利润；税后溢利 >6"u{Qmr  
agency agreement 代理协议 q$6Tb  
agency expenses 代理机构的开支 -P|st;?#  
agency fee 代理费 6zJfsKf$  
Agency Law 《代理法》 -VlXZj@u+  
agent 代理人；承销人 isR|K9qf^  
agent of company 公司代理人 '{xPdN  
agent's fee 代理人费；经纪费 #iAEcC0k5  
aggregate 总计；总数；总体数字 Wf>scl`s  
aggregate amount 总款额；总额 h$~\to$C  
aggregate assets and liabilities 总体资产与负债 ?\
NWK
p  
aggregate at constant price 按固定价格计算的总体数字 #Jqa_$\.  
aggregate demand 总需求 o `N /w  
aggregate gross position 总持仓量 ?O<D&CvB  
aggregate limit 总限额 cN\Fg
bt  
aggregate of salaries tax 合计薪俸税 {expx<+4F  
aggregate performance 总体表现；总体业绩 QSq0{  
aggregate supply 总体供应 v\:
P_J  
aggregate surplus 总盈余 m'P,:S)=  
aggregate total 整体总额 ^E(:nxQ6s  
aggregate value 总值；合计价值 O$,MdhyXC  
aggregated basis 合计基准 dCkk5&2n  
aggregated net chargeable income 合计应课税入息实额 !*@sX7H  
aggregation 合并计算；合计；总和 26Jb{o9Z<  
aggregation of incomes of husband and wife 夫妇入息合并计算 8Mf{6&F=  
aggregation of property 财产的总和 .#[==  
agio 差价；贴水 I>(\B|\6  
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》 J"Z=`I)KON  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment p 3*y8g-  
《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》 EFNi# D8s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _wKaFf  
《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》 3.?kxac  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nVt,= ?_ U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U4*Q;A#  
agreement for a settlement 授产协议 ^*=.Vuqy  
agreement for assignment 转让协议 w`$M}oX(  
agreement for sale 售卖协议；买卖协议 A%$ZB9#zQ  
agreement for sale and purchase 买卖协议 lmRdl>  
agreement for the payment of interest 支付利息协议 wjeuZNYf  
agreement for the repayment of money 还款协议 OW|5IEC  
agreement of reinsurance 再保险协议 da
/Tms`T  
Agricultural Bank of China 中国农业银行 yhpeP  
air passenger departure tax 飞机乘客离境税 p\ }Ep  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vz-O2B
_u  
airport tax 机场税 byTTLs,}d  
alcohol duty 酒精税 (7Q Fy  
alienation 让与；让渡；转让 R#x~f  
alimony 生活费；赡养费 Btgxzf  
All Ordinaries Index [AOI] 所有普通股指数 ~l@ h  
all risks 全险；综合险 gL:Vj%c  
All Sales Record for Stock Market 《股票市场成交报告》 kED1s's  
Allied Capital Resources Limited 新联财务有限公司 ^Voi4;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~d072qUos  
allocation letter 拨款信件 M)JKe!0ad1  
allocation of fund 分配款项；预留款项 ,s9gGCA  
allocation of profit 利润分配；溢利分配 A3|hFk  
allocation warrant 拨款令 :_f5(N*{5o  
allotment 分配；配股 Y3QrD&V  
allotment notice 股份配售通知；配股通知 GZwz4=`  
allotment of shares 股份分配 (6Tvu
5*4U  
allowable 可获宽免；免税的 6SGV}dAx  
allowable business loss 可扣除的营业亏损 5v`[c+@F  
allowable expenses 可扣税的支出 (:P-ef$]C  
allowance 免税额；津贴；备抵；准备金 Gjh8>(  
allowance for debts 债项的免税额
<X b B;  
allowance for depreciation by wear and tear 耗损折旧免税额 mhDC1lXF  
allowance for funeral expenses 殡殓费的免税额 i=^!? i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J )DFH~p  
allowance for repairs and outgoings 修葺及支出方面的免税额 74p=uQ  
allowance to debtor 给债务人的津贴 5SNa~ kC&  
alteration of capital 资本更改 "A]Xe[oS  
alternate trustee 候补受托人 p9`!.~[  
amalgamation 合并 -E(0}\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Glw_<ag[  
ambit of charges 征税范围；收费范围 qTuQ]*[-  
amended valuation 经修订的估值 miTySY6^  
American Commodities Exchange 美国商品交易所  e#t7
  
American Express Bank Limited 美国运通银行 y k{8O.g  
American Stock Exchange 美国证券交易所 +M=`3jioL  
amortization 摊销 nde_%d$  
amount due from banks 存放银行同业的款项 W Y]  
amount due from banks abroad 存放海外银行同业的款项 _/>JM0  
amount due from holding companies 控股公司欠款 IGQcQ/M  
amount due from local banks 存放本港银行同业的款项 -/'_XR@1  
amount due to banks 银行同业的存款 <(c_[o/  
amount due to banks abroad 海外银行同业的存款 5mYX#//:  
amount due to holding companies 控股公司存款 iX|K4.Pz{  
amount due to local banks 本港银行同业的存款 lPaTkZw  
amount due to outport banks 外埠银行同业的存款 ;[-TsX:  
amount for note issue 发行纸币的款额 HPz3"3n!  
amount of bond 担保契据的款额 :yi?<  
amount of consideration 代价款额 9-3, DxZ}  
amount of contribution 供款数额 . \t8s0A  
amount of indebtedness 负债款额 rn9n_)  
amount of principal of the loan 贷款本金额 Oe~x,=X)  
amount of rates chargeable 应征差饷数额 9>6DA^
 
amount of share capital 股本额 rV_i|  
amount of sums assured 承保款额 @$aGVEcU$  
amount of variation 变动幅度 LGdM40  
amount of vote 拨款数额 9Gc4mwu  
amount payable 应付款额 ~9[O'  
amount receivable 应收款额 Ht9QINo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *t%Z'
IA  
analysis 分析 [`4  
ancillary risk 附属风险 iLC.?v2=  
annual account 周年帐目；周年帐目报表；年度决算；年结 8=  kwc  
annual accounting date 年结日期 ?l9j]  
annual allowance 每年免税额；年积金；年度津贴；年津 -Is;cbfLj/  
annual balance 年度余额 j"F?^0aR,Q  
annual disposable income 每年可动用收入 I?&/J4o:  
annual estimates 周年预算 #=g1V?D  
annual fee 年费 1p5n}|  
annual general meeting 周年大会 1)o6jGQ  
annual growth rate 年增率；每年增长率 >'1h  
annual long-term supplement 长期个案每年补助金 }] p9  
annual pensionable emolument 可供计算退休金的年薪 Fc6o6GyL|o  
annual report 年报 S6CI+W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y<g1q"F  
annual return 周年报表；周年申报表；每年报税表格 MO>9A,&f  
Annual Return Rules 《周年报表规则》 9$?Sts}6&  
annual review of consumer prices 每年消费物价回顾 D 0 O^=v|  
annual roll-forward basis 逐年延展方式 Fd86P.Df  
annual salary 年薪 ]?6Pt:N2  
annual statement 年度报表；年度决算表 &.l^>#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 hGy[L3{  
annuitant 年金受益人 DYDeb i6  
annuity 年金 F1)5"7f  
annuity contract 年金合约 ,r8#-~A6,A  
annuity on human life 人寿年金 vR3\E"Zi  
antecedent debt 先前的债项 f OasX!=  
ante-dated cheque 倒填日期支票 I
E|? &O  
anticipated expenditure 预期开支 2O 2HmL  
anticipated net profit 预期纯利 21$E.x 6  
anticipated revenue 预期收入 nSv@FT'~z  
anti-inflation measure 反通货膨胀措施 D"V(A\sZ  
anti-inflationary stance 反通货膨胀立场 7tbY>U8  
apparent deficit 表面赤字 vc0LV'lmg  
apparent financial solvency 表面偿债能力 uc>":V  
apparent partner 表面合伙人 jNvDE}'  
application for personal assessment 个人入息课税申请书 w*M&@+3I  
application of fund 资金应用 %E\zR/  
application to release as liquidator and to destruct the books of accounts and documents X- ZZLl#  
申请免除清盘人职务及毁灭帐簿与文件 d%za6=M  
appointed actuary 委任精算师 bFIM07  
appointed auditor 委任核数师；委任审计师 9{wRqY  
appointed trustee 委任的受托人 Fq$r>tmV  
appointer 委任人 GEK7q<  
apportioned pro rata 按比例分摊 z"97AXu  
apportionment 分配；分摊 n_4 r'w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7 x'2  
apportionment formula 分摊方程式 uOO\!Hqq  
apportionment of estate duty 遗产税的分摊 DL*vF>v  
appraisal 估价；评估 #CV]S4/^
 
appreciable growth 可观增长 r~z'QG6v/  
appreciable impact 显着影响 iInWw"VbKe  
appreciable increase 可观增长 WcGg  
appreciation 增值；升值 4{@{VsXN  
appreciation against other currencies 相对其他货币升值 BsU}HuQZQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,v<7O_A/e  
appreciation tax 增值税 ]rG/?1'^i  
appropriation 拨款；拨用；拨付 /9e?uC6  
appropriation account 拨款帐目 n
$F~  
Appropriation Bill 拨款法案 Fw S>V2R  
appropriation-in-aid system 补助拨款办法 uGv|!UQw  
approved assets 核准资产 {Q}F.0Q  
approved basket stock 认可一篮子证券 L>h|1ZK  
approved budget 核准预算 N;`/>R4|I  
approved charitable donation 认可慈善捐款 g/FZ?Wo  
approved charitable institution 认可慈善机构 kH
5D%`Kw  
approved currency 核准货币；认可货币 31~nay15  
approved estimates 核准预算 9Pb6Z}
 
approved estimates of expenditure 核准开支预算 L#",.x  
approved overseas insurer 核准海外保险人 :r(dMU3%  
approved overseas trust company 核准海外信托公司 ZTibF'
\5N  
approved pooled investment fund 核准汇集投资基金 -&COI-P8  
approved provident fund scheme 认可公积金计划 XEnu0gr  
approved provision 核准拨款 W=#AfPi$&  
approved redeemable share 核准可赎回股份 }v's>Ae~p  
approved regional stock 认可地区性证券 2Rt6)hgY  
approved retirement scheme 认可退休金计划 1uO2I&B  
approved subordinated loan 核准附属贷款 #R>x]Nt}  
arbitrage 套戥；套汇；套利 R_O=WmD  
arbitrageur 套戥者；套汇者 sH.=Faos  
arbitrary amount 临时款项 _jc_(;KPF  
arrangement 措施；安排；协定 O%3Hp.|!  
arrears 欠款 <PVwf`W.  
arrears of pay 欠付薪酬 |UlG@Mn  
arrears of revenue 逾期未收税款；逾期未收的帐项 -@e2/6Oi  
articles of association 组织章程；组织细则；组织章程细则 X$;&Mdo.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |his8\C+x  
ascertainment of profit 确定利润 B>W8pZu-J  
"Asia Clear" “亚洲结算系统” 0-uw3U<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 XZ . T%g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 x_/}R3d  
Asian Development Fund [ADF] 亚洲发展基金 n1JtY75#,/  
Asian dollar bond 亚洲美元债券 j*5IRzK1%0  
Asian dollar market 亚洲美元市场 $&=xw _  
Asian dollar rate 亚洲美元利率 8PzGUn;\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j.ucv  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qiB~  
asked price 沽盘；喊价；索价；卖方报价 wk ^7/B  
assessable income 应评税入息 {fnx=BaG  
assessable loss 应评税亏损 W|D kq  
assessable profit 应评税利润 m`l9d4p w?  
assessable value 应评税值 FJDE48Vi  
assessed profit 估定利润 <sw@P":F  
assessed value 经评估价值 \nt~K}a  
assessment 评税；评定；估价；评税单 )q[P&f(h  
assessment number 评税编号；估价编号 {9yf0n  
assessment of additional tax 补加税评税 BY.k.]/  
assessment of performance 业绩评估；实绩评价 V ^+p:nP  
Assessor 评税主任 J*[@M*R;&  
asset price bubbles 资产价格泡沫 4Wp5[(bg  
asset-backed securities 具资产保证的证券 'L7qf'RV  
assets accretion 资产增值 3*& Y'/!  
assets and liabilities 资产与负债 0:`|T jf_  
assets betterment statement 资产递增表；资产改进表 KW(a@X  
assets lending 实物放款；有抵押贷款 +i!5<nn  
assets of the company passing on the death 死者去世时转移的公司资产 wS);KLe3  
assets pledged as security for liabilities 用作负债抵押的资产 CVWT>M<  
assets portfolio 资产投资组合 +rJ6DZ  
assets price 资产价格 ."H;bfcL_  
assets quality 资产质素 bx(@ fl:m  
assets realization 资产变现
8[KKi~A  
assets refinancing arrangement 资产再集资安排 58Ce>*~  
assets securitization 资产证券化 p_h/hTi  
assets situated outside Hong Kong 在香港以外地方的资产 QYMfxpiC  
assets stripping 削减资产；拆卖资产 yo=L1;H  
assets value 资产值 {
u/1ph-  
assignee 承让人 Y@`uBB[  
assignment 转让；转让书；转让契 U fyhd
 
assignment of interest 权益转让 6,A|9UX=`  
assignment of letters patent and trade mark 专利证书及商标转让 d?8OY  
assignment of property 物业转让；物业转让书 E`UkL*Q  
assignment right 转让权 {YgU23;q  
assignor 转让人 iCPm7AU  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
bDM},(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 R>*z8n  
associate member 附属会员 *^uK=CH1?(  
associated body corporate 相联法人团体 n&njSj/  
associated company 相联公司；联属公司 VD$5 Djq  
associated corporation 相联法团 1>OlBp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] E=N$JM  
公认会计师公会〔英国〕 @QQ%09*  
Association of Futures Exchange Brokers 香港期货经纪协会 )A$"COM4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 DxV=S0P  
association of underwriters 承保人组织 4LKpEl.=  
assumption of control 接管 :Ln)j%&  
assurance 担保；保险；转易；转易书 |gA@WV-%  
assurance of interest 权益的转易 ' @RF  
at 19XX price 按一九ＸＸ年价格计算 >`\.i,X.D  
at a discount 按赔价计算；按贴水价格计算；打折扣 zak\%yY`  
at a premium 按溢价计算；按升水价格计算  yf
:Vhr  
at call 通知付款；按通知 /[<F f  
at constant market price 按固定市价计算 3'Y-~^ml|  
at constant price 按固定价格计算 ^Hv&{r77  
at cost 按成本计算  px<psR5  
at current market price 按当时市价计算；按现时市价计算 Lw}-oE !U  
at current price 按当时价格计算；按现时价格计算 T82 `-bZ  
at factor cost 按要素成本计算；按生产要素成本计算 TKR#YJQ?K  
at money-of-the-day price 按付款当日价格计算 $<v4c5r]O  
at or better 按指定或较佳价位〔买卖指令〕 dS ojq6M  
at par 按面值计算；平价 az F!V  
at sight 见票即付
=/Gd<qz3  
at the close 按收市盘 AH#mL  
at the opening 按开市盘 %):_  
attestation 见证；见证条款 cuN9RG  
at-the-money option 平价期权 Z*m^K%qJ  
attorney 受权人；受托代表人 YGJ!!(~r  
attornment 新拥有人承认书 hSm?Z!+  
attributable profit 可归属利润 Hz.i$L0}  
attributable share value 可归属股份价值 t1Fqq4wRi  
Auckland Stock Exchange 奥克兰证券交易所 xoKK{&J  
auction 拍卖 Byc;r-Q5V  
auctioneer 拍卖商 J'}+0mln  
audit 审计；核数 m$p}cok#+S  
Audit Commission 审计署 rLsY_7!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <D/K[mz-  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 >qo!#vJc a  
audit review 帐目审查 ?6CLUu|7n  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w7Yu} JY^  
audited account 审计帐目；经审计的帐目 KL'1)G"OH  
audited annual account 经审计的周年帐目 o8R_Ojh  
audited balance sheet 经审计的资产负债表 itYoR-XJ  
auditor 核数师；核数主任；审计师 Voo'ZeZa  
auditor's certificate 核数师证明书；审计师证明书 nQ\`]_C  
auditor's report 核数师报告；审计师报告 E7L>5z  
Aussie bond 澳元债券 \>6*U r  
austerity budget 紧缩预算 ,)1C"'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SE+hB  
Australia All Ordinaries Index 澳洲所有普通股票指数 {Dpsr` &  
Australian Dollar [AUD] 澳元 ',r` )9o  
Australian Options Market 澳大利亚期权市场 LP"g(D2'n  
Australian Securities Commission 澳洲证券事务监察委员会 UjI./"]O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 b*n3Fej  
Australian Stock Exchange 澳大利亚证券交易所 p< 7rF_?W0  
Austrian Schilling [ATS] 奥地利先令 G}8tFo.d1  
authentication 认证；鉴证 <D.E.^Y  
authority to purchase 委托购买证；委购书 !-lI<$S:  
authorization 认可；核准；授权；授权书 N;3!oo4  
authorization by direction 指示授权 sfX~X/  
authorization by instruction 指令授权 uOA/r@7I}S  
authorization by warrant 令状授权 k+9F;p7  
authorization of unit trust 单位信托的认可 g>VtPS5 y  
authorized agent 指定代理人 q-(~w!e  
authorized capital 法定资本 ni/s/^  
authorized clerk 出市员 7Mh'x:p  
authorized dealer 认可交易商 28"1ONs3  
authorized financial institution 认可财务机构 VZi1b0k1.  
authorized fund 认可基金 p& _Z}Wv  
authorized fund house 获授权的基金公司；认可基金公司 n+8YTjd  
authorized institution 认可机构 1Vy8eI`4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LO_Xrj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 uVqc:Q"  
authorized insurer 获授权保险人；获认可承保人 jlBsm'M<m  
authorized investment 特准投资项目 M7/5e3  
authorized person 获授权人 NCKR<!(  
authorized representative 获授权代表 D,cD]tB2  
authorized share capital 法定股本 v@{y}  
automated quotation system 自动报价系统

rN&fFI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X%YZQc9  
自动交易系统〔香港期货交易所有限公司〕 CH4Nz'X2  
automatic adjustment mechanism 自动调整机制 6>WkisxG  
automatic adjustment system 自动调整系统 jWUrw  
Automatic Clearing House 自动票据交换所 9K&$8aD  
automatic exchange rates accumulation system 自动化汇率累集系统 ^UvL1+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0XA\Ag\`G  
automatic teller machine [ATM] 自动柜员机 !f/K:CK|  
autopay 自动转帐  vc: kY  
available assets 可用资产 R|RGoGE6g  
available fiscal reserve 现存财政储备 MGF!Z
Z\  
available profit 可用利润 JPDxzp  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 lf(+]k30  
average 平均；平均数；海损 wrkw,H  
average basic salary 平均基本薪金 P'Y(f!%  
average consumer expenditure 平均消费开支；一般消费开支 u0wu\  
average cost 平均成本 j EbmW*   
average cost of land production 增辟土地平均成本 Qr R+3kxM  
average daily turnover 平均每日成交额 %bP+P(vZ  
average daily wage rate 平均每日工资率 &b@_ah+f  
average expenditure pattern 平均开支模式 K>'4^W5d,  
average growth rate 平均增长率 xQZOGq  
average net fixed assets 固定资产平均净值 %1{S{FB  
average of relatives 相对价格平均数 q?j7bp]  
average price 平均价格 e)HFI|>  
average propensity to consume 平均消费倾向；一般消费倾向 wf  ]Wm  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s>DFAu!  
average rate 平均率 \*MZ1Q*x  
average revenue 平均收入；平均收益 XIMh<  
average stock 平均库存；平均存货 570ja7C:  
average yearly rent 平均年租
ikZYc ${  
avoidance of double taxation 避免双重课税 efyEzL  
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 67/@J)z0%  
t,Tq3zB  
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