一些有用的会计术语(也不知道发的地方对不对)A

A: 8`w#)6(V  
A share Ａ股；甲类股份 Qo["K}Ty  
abatement of tax 减税；减扣免税额 /EM=!@ka  
ABN AMRO Bank N.V. 荷兰银行 g9gyx/'*  
above-the-line expenditure 线上项目支出；经常预算支出 r$d'[ZcX  
above-the-line receipt 线上项目收入；经常预算收入 P<xCg  
ABSA Asia Limited 南非联合亚洲有限公司 +JFE\>O  
absolute change 绝对数值变更 _vE[TFy  
absolute expenditure 实际开支 Q S.w#"X[  
absolute guideline figure 绝对准则数字 O`0A#h&No  
absolute interest 绝对权益 oJ}$ /_  
absolute order of discharge 绝对破产解除令 f'M7x6
W  
absolute profit margin 绝对利润幅度 /kd6Yq(y  
absolute value 实值；绝对值 ?m.Ry  
absolutely vested interest 绝对既得权益 ATU]KL!{  
absorbed cost 已吸收成本；已分摊成本 h IUO=
f  
absorption 吸收；分摊；合并 Nf{tC9l  
absorption rate 吸收率；摊配率；分摊率 `OyYo^+D|.  
ACB Finance Limited 亚洲商业财务有限公司 jP"='6Vrw  
acceptable form of reciprocity 合理的互惠条件 F1zsGlObu}  
acceptable rate 适当利率；适当汇率 Jp`qE  
acceptance agreement 承兑协议 (V+iJ_1g{  
acceptance for honour 参加承兑 ZzO.s$  
acceptor 承兑人；接受人；受票人 m&r?z%  
acceptor for honour 参加承兑人 > 1&_-  
accident insurance 意外保险 3/((7O
[  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]^CNC0  
accident insurance scheme 意外保险计划 Jq?"?d|:  
accident year basis 意外年度基准 A
4|a{\|$  
accommodation 通融；贷款 +q3E>K9a  
accommodation bill 通融票据；空头票据 FY;R0+N  
accommodation party 汇票代发人 "@)9$-g  
account balance 帐户余额；帐户结余 dD8f`*"*=  
account book 帐簿 zc#aQ.  
account collected in advance 预收款项 4 '6HX#J  
account current book 往来帐簿 U*6)/.J  
account of after-acquired property 事后取得的财产报告 n$y)F} .-  
account of defaulter 拖欠帐目 tO^KCnL  
account payable 应付帐款 7$* O+bkn:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v81H!c.*  
account receivable 应收帐款 o=VDO,eS  
account receivable report 应收帐款报表 Z6`[dAo  
account statement 结单；帐单；会计财务报表 hzjEO2  
account title 帐户名称；会计科目 ]RJcY1  
accountant's report 会计师报告 IvyBK]{|  
Accountant's Report Rules 会计师报告规则 /Z*XKIU6v/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,s,VOyr @F  
Accounting Arrangements 《会计安排》 4U;6 2 jq  
accounting basis 会计基础 kW@,P.88  
accounting by Official Receiver 破产管理署署长呈交的帐目 eD481r  
Accounting Circular 《会计通告》 jQiKof>  
accounting class 会计类别 ,D`iV| (  
accounting date 记帐日期；会计结算日期 }vbs6u  
accounting for money 款项核算 $fwv'  
Accounting Officer 会计主任  hVB^:  
accounting period 会计报告期；会计期 C"P40VQoo  
accounting policy 会计政策；会计方针 VY5/C;0^h  
accounting practice 会计惯例 #J
H#Qg  
accounting principle 会计准则 *3A[C-1~.  
accounting record 会计记录 b!R\u1b  
accounting report 会计报告 ,wN>
,(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o7*z@R"  
Accounting Society of China 中国会计学会 n~g,qEI;<x  
accounting statement 会计报表 -&u2C}4s  
accounting system 会计制度；会计系统 OXs-gC{b  
accounting transaction 会计事项；帐务交易 7aJLC!  
accounting treatment 会计处理 %!G]H  
accounting year 会计年度 p<2A4="&  
accretion 增值；添加 4_E{  
accrual 应计项目；应累算数目 D,rF?t>=S  
accrual basis 应计制；权责发生制 ^f-?xXPx  
accrual basis accounting 应计制会计；权责发生制会计 u2SnL$A7  
accrue 应累算；应计 ;/3 <  
accrued benefit 应累算利益 8T:|~%Sw  
accrued charges 应计费用 \)=X=yn2  
accrued cumulative preference share dividend 应累算的累积优先股股息 v:MJF*/  
accrued expenses 应累算费用 s 9,?"\0Zm  
accrued interest payable 应付利息；应计未付利息 DA_[pR  
accrued interest receivable 应收利息；应计未收利息 t UJ m}+=>  
accrued right 累算权益 ,iXE3TN;W  
accruing profit 应累算的利润 `[<j5(T  
accumulated fiscal reserve 累积财政储备 P| o_/BS  
accumulated profit 累积利润；滚存溢利 |-Z9-rl
  
accumulated reserve 累积储备 !4 4)=xW  
accumulation of surplus income 累积收益盈余 9OeY59 :  
acquired assets 既得资产 3d^zLL  
acquisition 收购；购置；取得 W2VH?-Gw  
acquisition cost 购置成本 +)C?v&N  
acquisition expenses 购置费用 em  
acquisition of 100% interest 收购全部股权 ]>NP?S )R  
acquisition of control 取得控制权 $d4^e&s  
acquisition of fixed assets 购置固定资产 uUUj?%  
acquisition of shell “买壳” OXy>Tlv  
acquisition price 收购价 85rXm*Df
 
act of God 天灾 x[+t  
acting partner 执事合伙人 B{wx"mK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ux~rBv''  
active partner 积极参与的合伙人 [:x^ffs  
active trading 交投活跃 8Yr_$5R  
actual circulation 实际流通 zPp?D_t  
actual cost 实际成本 zkXG%I4h  
actual expenditure 实际开支；实际支出 Hmt}@  
actual income 实际入息；实际收入；实际收益 .'md `@t  
actual market 现货市场 <KF|QE  
actual price 现货价；实际价格 S) /(~  
actual profit 实际利润 >=|Dir  
actual quotation 实盘；实际价位；实际报价 e"u=4nk  
actual year basis 按实际年度计算 @EZ@X/8{&  
actuals 实货 gVM9*3LH6  
actuarial investigation 精算调查 q-%;~LF  
actuarial principle 精算原则 9Xb,Swo~  
actuarial report 精算师报告 pqmS w  
Actuarial Society of Hong Kong 香港精算学会 byl#8=
?  
actuarial valuation 精算师估值 jM8e2z3  
actuary 精算师 " (c#H  
ad referendum agreement 暂定协议；有待覆核的协定 q@K;u[zF
K  
ad valorem duty 从价税；按值征税 8OoKP4,;  
ad valorem duty system 从价税制 \F;V69'  
ad valorem fee 从价费 }
W{rDc kv  
ad valorem tariff 从价关税 t|Cp<k]B  
additional allowance 额外免税额 3+mC96wN  
additional amount for unexpired risk 未过期风险的额外款额 .i[rd4MCK  
additional assessable profit 补加应评税利润 t#tAvwFM8  
additional assessment 补加评税 7%C6hEP/*W  
additional commitment 额外承担 x8i;
uH\8  
additional commitment vote 额外承担拨款 (Zi(6 T\z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D_oGhQYY4  
additional dependent parent allowance 供养父母额外免税额  )N`a4p  
additional provision 额外拨款 0|<ER3xkx  
additional stamp duty 附加印花税 j4j %r(  
additional tax 补加税罚款；补加税款 h#Cq-^D#~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s&MfC\  
adjudged bankrupt 被裁定破产 R)% Jr.U  
adjudicated bankrupt 裁定破产人 aIV(&7KT4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mM.-MIp  
adjudication of bankruptcy 裁定破产；宣告破产 X
;Tayb  
adjudication of insolvency 裁定无力偿还债务 M>hHTa?W  
adjusted actual 经调整的实数；调整后的实数 l:v:f@M&
 
adjusted current assets 经调整的流动资产；调整后的流动资产 ?;!d5Xuu  
adjusted figure 经调整的数字；调整后的数额 f\O)+Vc  
adjusted liabilities 经调整的负债；调整后的负债 c,%9Fh?(  
adjusted loss 经调整的亏损；调整后的亏损 1"J\iwN3  
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 jE!<]   
adjusted profit 经调整的利润；调整后的利润 NZ:A?h2JR  
adjusted surplus 经调整的盈余额；调整后的盈余额 U$o\?4  
adjusted value 经调整的价值；调整后的价值 E6(OEC%,  
adjustment 调整；修订；理算〔保险〕 fx@Hd!nO~"  
adjustment centre 调剂中心 j+0=)Q%I=  
adjustment lag 调整过程的时间差距；调整时差 !e?;f=1+E  
adjustment mechanism 调整机制 .a._WZF  
adjustment of loss 亏损调整 CAg\-*
P|  
adjustment process 调整过程；调整程序 1<#J[$V  
adjustment range 调整幅度 '"C$E922  
administered exchange rate 受管制汇率 _,V 9^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 iHy=92/Ww  
administration expenses 行政费用 kfER  
administration fee 手续费；行政费 D<9FSxl6  
administration in bankruptcy 破产管理 X;JptF^  
administration order 遗产管理令 s'\PU1{  
administrator 管理人；遗产管理人 S;DqM;Q  
administrator of the estate 遗产管理人 2O\p`,.  
admission of debt 债项承认书
2_lgy?OE`  
admission of proof 接纳债权证明 gf/$M[H!   
advance 放贷款项；垫付款项；预支款项；预付款项 t,$4J6  
advance account 暂支帐目；预付款帐户 k.nq,  
advance compensation 预付补偿金  y/t{*a  
advance from shareholder 股东垫款 h$[}lZDg  
advance pending reimbursement 预支以待日后付还 SaKaN#C  
advanced economy 先进经济体系 S;#S3?G  
advancement 预付；预付财产 H^ _[IkuA%  
advances warrant 垫款令 
JR/:XYS+  
advancing 贷出 }3sj{:z{  
adverse balance 逆差 Pg[XIfBva  
adverse exchange 逆汇 ;Awt:jF  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,Bh!|H(?L1  
advice for collection 托收通知书 c@d[HstBJ  
advice of drawing 提款通知书；汇票通知书 ^_FB .y%  
advice of payment 付款通知 ;=goIsk{Q  
Advisory Committee [Securities and Futures Commission] u0M[B7Q  
谘询委员会〔证券及期货事务监察委员会〕 94bmKV_  
Advisory Committee on Diversification 经济多元化谘询委员会 /wplP+w2  
affidavit 誓章；遗产申报誓章 qN h:;`  
affidavit of no receipt 述明无收款的誓章 2pR+2p`  
affiliate 联号；联营公司；附属公司 E,5XX;|  
affiliated company 附属公司；联号；联营公司 jOL$kiW0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 A$gP
: 1&m  
affordability 负担能力 bup)cX^  
African Development Bank [AfDB] 非洲开发银行 J^tLKTB  
after-acquired property 事后取得的财产 5[{l
9  
after-hours dealing 市后交易 0mcZe5RS  
after-tax profit 税后盈利；税后利润；税后溢利
'Rbv3U  
agency agreement 代理协议 }7p`8?  
agency expenses 代理机构的开支 "G. L)oD  
agency fee 代理费 &h1.9AO  
Agency Law 《代理法》 .Cq'D.  
agent 代理人；承销人 %M"rc4Xd  
agent of company 公司代理人 VF8pH<  
agent's fee 代理人费；经纪费 iTTUyftHT  
aggregate 总计；总数；总体数字 ;S Re`  
aggregate amount 总款额；总额 vv0A5p8H  
aggregate assets and liabilities 总体资产与负债 >bQ'*!  
aggregate at constant price 按固定价格计算的总体数字 J
~.8.]gXW  
aggregate demand 总需求 X>}-UHKV+  
aggregate gross position 总持仓量 ZDHm@,d  
aggregate limit 总限额 [D/q  
aggregate of salaries tax 合计薪俸税 V~nqPh!Jc  
aggregate performance 总体表现；总体业绩 dk<) \C"  
aggregate supply 总体供应 4%k{vo5i  
aggregate surplus 总盈余 y5>X0tT  
aggregate total 整体总额 p6)Jzh_/  
aggregate value 总值；合计价值  ! @EZ  
aggregated basis 合计基准 p'SclH[
 
aggregated net chargeable income 合计应课税入息实额 p7H0|>  
aggregation 合并计算；合计；总和 pBo=omQV  
aggregation of incomes of husband and wife 夫妇入息合并计算 rQE:rVKVh  
aggregation of property 财产的总和 ,O`a_b]  
agio 差价；贴水 CKB~&>xx  
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》 T#M_2qJ1=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `i~kW  
《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》 +!"GYPUXy  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment t4Q&^AC  
《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》 4$~A%JN3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^T>P  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
Pk2=*{:W  
agreement for a settlement 授产协议 O0`o0!=P  
agreement for assignment 转让协议 KE$I!$zO  
agreement for sale 售卖协议；买卖协议 7XM:4whw  
agreement for sale and purchase 买卖协议 +f
){x9 :  
agreement for the payment of interest 支付利息协议 TUy 25E  
agreement for the repayment of money 还款协议 8uh^%La8b.  
agreement of reinsurance 再保险协议 J?R\qEq%  
Agricultural Bank of China 中国农业银行 8'<RPU}M  
air passenger departure tax 飞机乘客离境税 n
O#a|~-))  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {TOz}=R"3h  
airport tax 机场税 Zb&5)&'
X  
alcohol duty 酒精税 Nflw
mMJ  
alienation 让与；让渡；转让 }.L:(z^L,Y  
alimony 生活费；赡养费 h/s8".\  
All Ordinaries Index [AOI] 所有普通股指数 vV PK  
all risks 全险；综合险 'QOV!D  
All Sales Record for Stock Market 《股票市场成交报告》 i;l0)q  
Allied Capital Resources Limited 新联财务有限公司 DeK&_)g| Z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 r"4&.&6  
allocation letter 拨款信件 )x&4 Q=  
allocation of fund 分配款项；预留款项 qsG}A  
allocation of profit 利润分配；溢利分配 M&SY2\\TB  
allocation warrant 拨款令 *L{^em#b  
allotment 分配；配股 *KYh_i  
allotment notice 股份配售通知；配股通知 ]K-B#D{P  
allotment of shares 股份分配 f^]^IXzXw.  
allowable 可获宽免；免税的 y F;KyY{  
allowable business loss 可扣除的营业亏损 MwE^.6xl{  
allowable expenses 可扣税的支出 ?{]"UnyVE*  
allowance 免税额；津贴；备抵；准备金  [1Q:  
allowance for debts 债项的免税额 =a$7^
d  
allowance for depreciation by wear and tear 耗损折旧免税额 2J&J  
allowance for funeral expenses 殡殓费的免税额 os[i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `st^i$A  
allowance for repairs and outgoings 修葺及支出方面的免税额 'GF<_3I2l  
allowance to debtor 给债务人的津贴 &Db'}Y?x]  
alteration of capital 资本更改 gg?O0W{  
alternate trustee 候补受托人 [A
'9sxG  
amalgamation 合并 lPA:ho/`:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Hdda/?{b  
ambit of charges 征税范围；收费范围 )Im3';qt  
amended valuation 经修订的估值 v$~ZT_"(
9  
American Commodities Exchange 美国商品交易所 S<o\.&J  
American Express Bank Limited 美国运通银行 z)f
g>?AGr  
American Stock Exchange 美国证券交易所 7J|eL yj  
amortization 摊销 {1}p+dEK  
amount due from banks 存放银行同业的款项 oTb4T=  
amount due from banks abroad 存放海外银行同业的款项 t@cImmh\T  
amount due from holding companies 控股公司欠款 mNQ*YCq.  
amount due from local banks 存放本港银行同业的款项 AcIw; c:  
amount due to banks 银行同业的存款 =SK{|fBB  
amount due to banks abroad 海外银行同业的存款 "vF7b|I  
amount due to holding companies 控股公司存款 EMw biGV  
amount due to local banks 本港银行同业的存款 X8~gLdv8  
amount due to outport banks 外埠银行同业的存款 -!-1X7v|Fp  
amount for note issue 发行纸币的款额 K{__rO  
amount of bond 担保契据的款额 l.%[s6  
amount of consideration 代价款额 NaC}KI`  
amount of contribution 供款数额
MuP&m{  
amount of indebtedness 负债款额 nD!5I@D  
amount of principal of the loan 贷款本金额 @YI-@  
amount of rates chargeable 应征差饷数额 WoDQg64  
amount of share capital 股本额 ]GmXZi  
amount of sums assured 承保款额 8gXf4A(N  
amount of variation 变动幅度 R zn%!d^$>  
amount of vote 拨款数额 2@?\"kR"!  
amount payable 应付款额 xf4`+[  
amount receivable 应收款额 f1RX`rXf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P7y.:%DGD0  
analysis 分析 5tcJTz  
ancillary risk 附属风险 y R_x:,|g  
annual account 周年帐目；周年帐目报表；年度决算；年结 `t Zw(Z=h  
annual accounting date 年结日期 zf?U q  
annual allowance 每年免税额；年积金；年度津贴；年津 k-|b{QZ8!;  
annual balance 年度余额 $?dutbE  
annual disposable income 每年可动用收入 MzCZj  
annual estimates 周年预算 B$&&'i%  
annual fee 年费 ['\u?m  
annual general meeting 周年大会 tN&_f==e  
annual growth rate 年增率；每年增长率 lPOcX'3\  
annual long-term supplement 长期个案每年补助金 5 $: q  
annual pensionable emolument 可供计算退休金的年薪 S#f}mb0,  
annual report 年报 '`/w%OEVC5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BZs?tbf  
annual return 周年报表；周年申报表；每年报税表格 4kdQ h]  
Annual Return Rules 《周年报表规则》 u{(-`Al}L  
annual review of consumer prices 每年消费物价回顾 [B"CNnA  
annual roll-forward basis 逐年延展方式 YMIX|bj6Y  
annual salary 年薪 W6L}T,epX  
annual statement 年度报表；年度决算表 e2*Fe9:  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1,(uRS#bk  
annuitant 年金受益人 >TQnCG=  
annuity 年金 <O30X !QuK  
annuity contract 年金合约 -8D$[@y(  
annuity on human life 人寿年金 D_-<V,3t  
antecedent debt 先前的债项 (Gpk;DD  
ante-dated cheque 倒填日期支票 23JuuV.  
anticipated expenditure 预期开支 iTg7@%  
anticipated net profit 预期纯利 ?j-;;NNf  
anticipated revenue 预期收入 \<4Hp_2?  
anti-inflation measure 反通货膨胀措施 pi?[jU[Tn  
anti-inflationary stance 反通货膨胀立场 IiRII)  
apparent deficit 表面赤字 BuIly&qbm<  
apparent financial solvency 表面偿债能力 bsgrg  
apparent partner 表面合伙人 (N`x  
application for personal assessment 个人入息课税申请书 (&ABfm/t  
application of fund 资金应用 ? bnhx  
application to release as liquidator and to destruct the books of accounts and documents l1wYN,rv  
申请免除清盘人职务及毁灭帐簿与文件 h!UB#-  
appointed actuary 委任精算师 $jtXNE?  
appointed auditor 委任核数师；委任审计师 sCwX|  
appointed trustee 委任的受托人 SwVdo|%.?  
appointer 委任人 ~Y /55uC  
apportioned pro rata 按比例分摊 k| Ye[GM*  
apportionment 分配；分摊 GO=3<Q{;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1X$hwkof  
apportionment formula 分摊方程式 s0bWg$  
apportionment of estate duty 遗产税的分摊 [!CIBK99  
appraisal 估价；评估 =Zc Vywz;+  
appreciable growth 可观增长 A-XWG9nL  
appreciable impact 显着影响 1L:sck5k  
appreciable increase 可观增长 Bm&%N?9  
appreciation 增值；升值 tW#=St0<.o  
appreciation against other currencies 相对其他货币升值 b&~s}IX
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0nV|(M0lu?  
appreciation tax 增值税 Lm}J&^>  
appropriation 拨款；拨用；拨付 =9@t6   
appropriation account 拨款帐目 c _faW  
Appropriation Bill 拨款法案 84uHK)h<%  
appropriation-in-aid system 补助拨款办法 dDoKmuY>5  
approved assets 核准资产 BvA09lK  
approved basket stock 认可一篮子证券 5,n{-V  
approved budget 核准预算 |rg4j  
approved charitable donation 认可慈善捐款 Z}*{4V`R  
approved charitable institution 认可慈善机构 DRU
vQf  
approved currency 核准货币；认可货币 X_nxC6[m%  
approved estimates 核准预算 j/
<z[qr  
approved estimates of expenditure 核准开支预算 6s$jt-bH  
approved overseas insurer 核准海外保险人 !04zWYHo  
approved overseas trust company 核准海外信托公司 -Bl!s^-'  
approved pooled investment fund 核准汇集投资基金 %Z#s9
Q
C  
approved provident fund scheme 认可公积金计划 nD8CP[bRo  
approved provision 核准拨款 ^Td_B03)  
approved redeemable share 核准可赎回股份 #=* y7w  
approved regional stock 认可地区性证券 m2o)/:
 
approved retirement scheme 认可退休金计划 3?rYt:Uf!  
approved subordinated loan 核准附属贷款 It .`  
arbitrage 套戥；套汇；套利 ?\D=DIN-r  
arbitrageur 套戥者；套汇者 ?UPZ49y  
arbitrary amount 临时款项 h*JzJ0X  
arrangement 措施；安排；协定 I3wv6xZ2  
arrears 欠款 KS6H`Mm}/  
arrears of pay 欠付薪酬 l5R0^!t  
arrears of revenue 逾期未收税款；逾期未收的帐项 wC~ra:/?:7  
articles of association 组织章程；组织细则；组织章程细则 '`K-rvF,C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =Q!)xEK  
ascertainment of profit 确定利润 :GaK.W q  
"Asia Clear" “亚洲结算系统” j$z<
wR7j0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V?*\ISB`}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :172I1|7  
Asian Development Fund [ADF] 亚洲发展基金 K3WhF  
Asian dollar bond 亚洲美元债券 =Bq3O58+  
Asian dollar market 亚洲美元市场 > (.V(]{3y  
Asian dollar rate 亚洲美元利率 wCwJ#-z.=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 GWU"zWli]z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .-Xp]>f,  
asked price 沽盘；喊价；索价；卖方报价 4R~f  
assessable income 应评税入息 V*bX>D/  
assessable loss 应评税亏损 covr0N)  
assessable profit 应评税利润 LXm5f;  
assessable value 应评税值 4%3R}-'mh  
assessed profit 估定利润 >pVrY; P[  
assessed value 经评估价值 EPZ^I)  
assessment 评税；评定；估价；评税单 Y}/e"mp  
assessment number 评税编号；估价编号 Q^iE,_Zq  
assessment of additional tax 补加税评税 "XU M$:D  
assessment of performance 业绩评估；实绩评价 n]N+  
Assessor 评税主任 )tRqt9Th*  
asset price bubbles 资产价格泡沫 #ZPU.NNT?  
asset-backed securities 具资产保证的证券 :UyNa0$l:"  
assets accretion 资产增值 0x-58i0  
assets and liabilities 资产与负债 UA{tmIC\  
assets betterment statement 资产递增表；资产改进表 b~1]}9TJ  
assets lending 实物放款；有抵押贷款 f~RS[h`:  
assets of the company passing on the death 死者去世时转移的公司资产 \1AtBc&  
assets pledged as security for liabilities 用作负债抵押的资产 KVvzVQ1  
assets portfolio 资产投资组合 =`b/ip5  
assets price 资产价格 FuiEy=+  
assets quality 资产质素 ?3{R'Buv]  
assets realization 资产变现 ~1NK@=7T  
assets refinancing arrangement 资产再集资安排 wClX3l>y  
assets securitization 资产证券化 g`)5g5  
assets situated outside Hong Kong 在香港以外地方的资产 fY|Bc<,V9)  
assets stripping 削减资产；拆卖资产 ?9_RI(a.}  
assets value 资产值 98%M`WY  
assignee 承让人 b;N[_2  
assignment 转让；转让书；转让契 jAa{;p"jU  
assignment of interest 权益转让 $/*6tsR  
assignment of letters patent and trade mark 专利证书及商标转让 Xm|Uz`A;  
assignment of property 物业转让；物业转让书 urlwn*!^s  
assignment right 转让权 ]kN<N0;\d  
assignor 转让人 W;Rx(o>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 eYER"E  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m#D+Yh/y{n  
associate member 附属会员 CDy *8<-&  
associated body corporate 相联法人团体 H O^3v34ZO  
associated company 相联公司；联属公司 kHO2&"6  
associated corporation 相联法团 .%.kEJh`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] GAZTCkB"  
公认会计师公会〔英国〕 RG'Ft]l92N  
Association of Futures Exchange Brokers 香港期货经纪协会 8sDbvVh1F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 GTj=R$%09  
association of underwriters 承保人组织 6I$laHx?  
assumption of control 接管 "Ih>>|r  
assurance 担保；保险；转易；转易书 AhZ`hj
 
assurance of interest 权益的转易 SWAggW)  
at 19XX price 按一九ＸＸ年价格计算 c]#+W@$  
at a discount 按赔价计算；按贴水价格计算；打折扣 ArFsr  
at a premium 按溢价计算；按升水价格计算 Vv
th,  
at call 通知付款；按通知 Bf72 .gx{0  
at constant market price 按固定市价计算 6m.ChlO/  
at constant price 按固定价格计算 4(VVEe  
at cost 按成本计算 fn%Gu s~  
at current market price 按当时市价计算；按现时市价计算 pjC2jlwm*  
at current price 按当时价格计算；按现时价格计算 02Ftn&bi  
at factor cost 按要素成本计算；按生产要素成本计算 iqzl(9o.D  
at money-of-the-day price 按付款当日价格计算 (M1HNIM;(  
at or better 按指定或较佳价位〔买卖指令〕 6.o8vC/PZ  
at par 按面值计算；平价 0WasE1t|  
at sight 见票即付 hX-([
o  
at the close 按收市盘 `1cGb*b/  
at the opening 按开市盘 ?_\t7f  
attestation 见证；见证条款 U Hej5-B  
at-the-money option 平价期权 !]%M  
attorney 受权人；受托代表人 y$n7'W6  
attornment 新拥有人承认书 [DW}z  
attributable profit 可归属利润 qf/1a CQiP  
attributable share value 可归属股份价值 h'i8
o>7  
Auckland Stock Exchange 奥克兰证券交易所 ?4X8l@fR  
auction 拍卖 !Gv*iWg  
auctioneer 拍卖商 BrW1:2w >\  
audit 审计；核数 "6T: &>  
Audit Commission 审计署 A)5-w`1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -
nWs@\  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕  R^%uEP  
audit review 帐目审查 J{GtH[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 64Ot
`=A"  
audited account 审计帐目；经审计的帐目 <OKzb3e  
audited annual account 经审计的周年帐目 >28.^\?H4  
audited balance sheet 经审计的资产负债表 U'pm5Mc\q  
auditor 核数师；核数主任；审计师 < q6z$c)K  
auditor's certificate 核数师证明书；审计师证明书 OD,"8JF  
auditor's report 核数师报告；审计师报告 ? x1"uH  
Aussie bond 澳元债券 G;:D6\  
austerity budget 紧缩预算 +O<0q"E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N4 O'{  
Australia All Ordinaries Index 澳洲所有普通股票指数  us&!%`  
Australian Dollar [AUD] 澳元 fIrl?X']  
Australian Options Market 澳大利亚期权市场 n@LR?  
Australian Securities Commission 澳洲证券事务监察委员会 +/A`\9QT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P]bq9!{1  
Australian Stock Exchange 澳大利亚证券交易所 8S&Kf>D  
Austrian Schilling [ATS] 奥地利先令 G)(\!0pNZ  
authentication 认证；鉴证 E$z)$`"1  
authority to purchase 委托购买证；委购书 ,&S^Ryc  
authorization 认可；核准；授权；授权书 +ahr-v^R<  
authorization by direction 指示授权 ,`7;S,f  
authorization by instruction 指令授权 ]Gw?DD|Gn  
authorization by warrant 令状授权 Zk+J=Cwq}  
authorization of unit trust 单位信托的认可 zu<8%  
authorized agent 指定代理人 Q AJX7  
authorized capital 法定资本 o C]tEXJ  
authorized clerk 出市员 lVywc:X  
authorized dealer 认可交易商 c5uT'P"  
authorized financial institution 认可财务机构 sPCp20x:y8  
authorized fund 认可基金 ?Gq'r2V  
authorized fund house 获授权的基金公司；认可基金公司 0B(<I?a/  
authorized institution 认可机构 /Kmzi9j+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^(ks^<}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Wt +,6Cq  
authorized insurer 获授权保险人；获认可承保人 -b>"2B?  
authorized investment 特准投资项目 <BIj a  
authorized person 获授权人 _(J7^rN  
authorized representative 获授权代表 |H67ny&K^&  
authorized share capital 法定股本 W11Wv&  
automated quotation system 自动报价系统 g-=)RIwm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] V:h-K`~/  
自动交易系统〔香港期货交易所有限公司〕 ||y5XXs  
automatic adjustment mechanism 自动调整机制 r3o_mO?X  
automatic adjustment system 自动调整系统 pv2_A   
Automatic Clearing House 自动票据交换所 !FweXFl  
automatic exchange rates accumulation system 自动化汇率累集系统 gWp\?La  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nG;wQvc  
automatic teller machine [ATM] 自动柜员机 a^qLyF&F  
autopay 自动转帐 DpIv <m]  
available assets 可用资产 bWv4'Y!p  
available fiscal reserve 现存财政储备 **rA
/*Oc  
available profit 可用利润 8tWOV
LquJ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :+ef|,:`/  
average 平均；平均数；海损 P&3'N~k-  
average basic salary 平均基本薪金 .3Nd[+[  
average consumer expenditure 平均消费开支；一般消费开支 CIh@H6|  
average cost 平均成本 #LlHsY530N  
average cost of land production 增辟土地平均成本 :.['e
`  
average daily turnover 平均每日成交额 f[3DK
A  
average daily wage rate 平均每日工资率 \^iPU 27H  
average expenditure pattern 平均开支模式 Ghgx8 ]e  
average growth rate 平均增长率 Ec| Gom?  
average net fixed assets 固定资产平均净值 4 vwa/?  
average of relatives 相对价格平均数 &LE,.Q34  
average price 平均价格 ZdHfZ3)dB  
average propensity to consume 平均消费倾向；一般消费倾向 @cPb*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ]]{$X_0n  
average rate 平均率 5uMh#dm^  
average revenue 平均收入；平均收益 M:|Z3p K  
average stock 平均库存；平均存货 ~<Z;)e  
average yearly rent 平均年租 <=8REA?  
avoidance of double taxation 避免双重课税 ][-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 2bxkZS]  
/*g3TbUs  
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