一些有用的会计术语(也不知道发的地方对不对)A

A: bqm%@*fZo  
A share Ａ股；甲类股份 +bc
Jm  
abatement of tax 减税；减扣免税额 T|h'"3'  
ABN AMRO Bank N.V. 荷兰银行 0"xD>ue&  
above-the-line expenditure 线上项目支出；经常预算支出 _!E/em  
above-the-line receipt 线上项目收入；经常预算收入 |&0Cuwt  
ABSA Asia Limited 南非联合亚洲有限公司 #9@UzfZAwT  
absolute change 绝对数值变更 -f%J_`  
absolute expenditure 实际开支 b:6e2|xf?  
absolute guideline figure 绝对准则数字 Ve|=<7%%S  
absolute interest 绝对权益 1H7bPl|  
absolute order of discharge 绝对破产解除令 JcI~8;Z@Z~  
absolute profit margin 绝对利润幅度 Zl=IZ?F   
absolute value 实值；绝对值 'FmnlC1  
absolutely vested interest 绝对既得权益 6kHb*L Je  
absorbed cost 已吸收成本；已分摊成本 #s|/5[i  
absorption 吸收；分摊；合并 >I*uo.OF  
absorption rate 吸收率；摊配率；分摊率 } !RBH(m%  
ACB Finance Limited 亚洲商业财务有限公司 4j-%I
7  
acceptable form of reciprocity 合理的互惠条件 s7na!A[  
acceptable rate 适当利率；适当汇率 oD
7^9=#  
acceptance agreement 承兑协议 _[ufH*  
acceptance for honour 参加承兑 >$N ?\\#  
acceptor 承兑人；接受人；受票人 2vX!j!_  
acceptor for honour 参加承兑人 OA8iTn  
accident insurance 意外保险 aX(Y `g)|  
Accident Insurance Association of Hong Kong 香港意外保险公会 OW1\@CC-69  
accident insurance scheme 意外保险计划 OmC F8:\/  
accident year basis 意外年度基准 +p_>fO  
accommodation 通融；贷款 mpDQhD[n  
accommodation bill 通融票据；空头票据 aA&}=lm  
accommodation party 汇票代发人 =F90SyzTy  
account balance 帐户余额；帐户结余 E|omC_h  
account book 帐簿 S"Mm_<A$@  
account collected in advance 预收款项 y@u,Mv  
account current book 往来帐簿 y>_*}>2,O  
account of after-acquired property 事后取得的财产报告 $Rv(v%  
account of defaulter 拖欠帐目 y,vrMWDy  
account payable 应付帐款 qb7ur;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E0<$zP}V}F  
account receivable 应收帐款 QB#rf='  
account receivable report 应收帐款报表 e6hfgVN  
account statement 结单；帐单；会计财务报表 jij-pDQnv  
account title 帐户名称；会计科目 C(lGW,!  
accountant's report 会计师报告 "}jv5j5  
Accountant's Report Rules 会计师报告规则 lc\f6J>HT  
accounting and auditing procedure 会计与审计程序；会计与核数程序
nM6/c  
Accounting Arrangements 《会计安排》 ;\)N7SJ  
accounting basis 会计基础 )E(9 R(  
accounting by Official Receiver 破产管理署署长呈交的帐目 WeRX~  
Accounting Circular 《会计通告》 gC\^"m  
accounting class 会计类别 `{W>Dy  
accounting date 记帐日期；会计结算日期 G}p*oz~  
accounting for money 款项核算 Q a8;MxK`  
Accounting Officer 会计主任 Dro2R_j{  
accounting period 会计报告期；会计期 b;Uqyc  
accounting policy 会计政策；会计方针 $VyH2+ jC  
accounting practice 会计惯例 V[r1bF  
accounting principle 会计准则 Pvu*Y0_p  
accounting record 会计记录 CWS&f g%o{  
accounting report 会计报告 ca!DZ%y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4Q n5Mr@<  
Accounting Society of China 中国会计学会 2g:V_%  
accounting statement 会计报表 )6 [d'2  
accounting system 会计制度；会计系统 #a=~a=c(^  
accounting transaction 会计事项；帐务交易 Z2hIoCT  
accounting treatment 会计处理 S|v")6  
accounting year 会计年度 (b>B6W\&  
accretion 增值；添加 x
#,nR]C  
accrual 应计项目；应累算数目 "qvJ-Y  
accrual basis 应计制；权责发生制 W<s5rMx  
accrual basis accounting 应计制会计；权责发生制会计 <c$K3  
accrue 应累算；应计 Q=Y1kcTOn  
accrued benefit 应累算利益 UfAN)SE"  
accrued charges 应计费用 !Xf7RT  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?PST
.+l  
accrued expenses 应累算费用 eIY![..J/N  
accrued interest payable 应付利息；应计未付利息 h!h<!xaclW  
accrued interest receivable 应收利息；应计未收利息 :~{x'`czJ  
accrued right 累算权益 :ZP`Y%dt'
 
accruing profit 应累算的利润 ^TCgSi7k`L  
accumulated fiscal reserve 累积财政储备 qJPEq%'Q  
accumulated profit 累积利润；滚存溢利 w.6Gp;O  
accumulated reserve 累积储备 %q)*8  
accumulation of surplus income 累积收益盈余 g6Nw].{  
acquired assets 既得资产 .cA'6J"Bm\  
acquisition 收购；购置；取得 :bV1M5  
acquisition cost 购置成本 DQRr(r~2Kj  
acquisition expenses 购置费用 yi$Jk}w  
acquisition of 100% interest 收购全部股权 ohj(1jt  
acquisition of control 取得控制权 |B/A)(c yV  
acquisition of fixed assets 购置固定资产 AEr8^6  
acquisition of shell “买壳” !$5.\D  
acquisition price 收购价 FF7  
act of God 天灾 >@wyiBU  
acting partner 执事合伙人 ?RVY%s;g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6Om)e=gU/  
active partner 积极参与的合伙人 t;e+WZkV  
active trading 交投活跃 T.kQ] h2ZG  
actual circulation 实际流通 6e.?L  
actual cost 实际成本 BmGY#D,  
actual expenditure 实际开支；实际支出 P]b *hC  
actual income 实际入息；实际收入；实际收益 8*t8F\U#  
actual market 现货市场 FqpUw<]6s  
actual price 现货价；实际价格 7G<v<&  
actual profit 实际利润 uy^vQ/  
actual quotation 实盘；实际价位；实际报价 "ZU CYYre  
actual year basis 按实际年度计算 _yJAn\  
actuals 实货 R#0Z  
actuarial investigation 精算调查 b9gezXAcd  
actuarial principle 精算原则 g(Dr/D  
actuarial report 精算师报告 ^~Dmb2h  
Actuarial Society of Hong Kong 香港精算学会 5$w`m3>i(  
actuarial valuation 精算师估值 l
eSR2os  
actuary 精算师 {D9m>B3"{  
ad referendum agreement 暂定协议；有待覆核的协定 ~KF>Jow?Y  
ad valorem duty 从价税；按值征税
BQTibd  
ad valorem duty system 从价税制 ;Q&|-`NK  
ad valorem fee 从价费 ;)nV  
ad valorem tariff 从价关税 ~xSAR;8  
additional allowance 额外免税额 ollk {N  
additional amount for unexpired risk 未过期风险的额外款额 sq~9 l|F  
additional assessable profit 补加应评税利润 A:-r2;xB  
additional assessment 补加评税 Ug1n4X3FKn  
additional commitment 额外承担 lE@ V>%b  
additional commitment vote 额外承担拨款 d}`Z| ex  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8Q2qroT  
additional dependent parent allowance 供养父母额外免税额 ':jsCeSB  
additional provision 额外拨款 @CJ`T&  
additional stamp duty 附加印花税 edv&!  
additional tax 补加税罚款；补加税款 V`/D!8>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FhkS"y  
adjudged bankrupt 被裁定破产 2y0J~P!I  
adjudicated bankrupt 裁定破产人 ,m)k;co^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !QTfQ69Y0  
adjudication of bankruptcy 裁定破产；宣告破产 ;@R=CQ6  
adjudication of insolvency 裁定无力偿还债务 2GRdfX  
adjusted actual 经调整的实数；调整后的实数 qB0F9[U  
adjusted current assets 经调整的流动资产；调整后的流动资产 B<p -.tv  
adjusted figure 经调整的数字；调整后的数额 bXw
!fYm&  
adjusted liabilities 经调整的负债；调整后的负债 [~[)C]-=  
adjusted loss 经调整的亏损；调整后的亏损 RZg8y+jM  
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 5!pof\/a  
adjusted profit 经调整的利润；调整后的利润 NEb M>1>^  
adjusted surplus 经调整的盈余额；调整后的盈余额 [G/ti&Od^  
adjusted value 经调整的价值；调整后的价值 XzBnj7E  
adjustment 调整；修订；理算〔保险〕 ,4&?`Q  
adjustment centre 调剂中心 `f~\d.*U  
adjustment lag 调整过程的时间差距；调整时差 QxaW
x  
adjustment mechanism 调整机制 g} /efE  
adjustment of loss 亏损调整 V{y
P/X  
adjustment process 调整过程；调整程序 /P>t3E2c  
adjustment range 调整幅度 ZgP~VB0)$  
administered exchange rate 受管制汇率 1'G&PX  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n8dJ6"L<"  
administration expenses 行政费用 >ARZ=x[  
administration fee 手续费；行政费 +KzbaBK  
administration in bankruptcy 破产管理 `,O#r0m  
administration order 遗产管理令 c6@7>PM  
administrator 管理人；遗产管理人 %gb4(~E+N  
administrator of the estate 遗产管理人 (WISf}[l;  
admission of debt 债项承认书 z9B""ws  
admission of proof 接纳债权证明 bkvm-$/  
advance 放贷款项；垫付款项；预支款项；预付款项 ^-&BGQM  
advance account 暂支帐目；预付款帐户 PS=N]e7k'  
advance compensation 预付补偿金 4|#@41\ B  
advance from shareholder 股东垫款 jrKRXS  
advance pending reimbursement 预支以待日后付还 bz1+AJG  
advanced economy 先进经济体系 kU {>hG4  
advancement 预付；预付财产 5
@kNvi  
advances warrant 垫款令 oXxY$x*R1  
advancing 贷出 \[57Dmo  
adverse balance 逆差 ls928  
adverse exchange 逆汇 |v6kZ0B<  
advertisement addressed to shareholders 在报章刊登的致股东通告 3m#/1=@o  
advice for collection 托收通知书 ^z%ShmM&LZ  
advice of drawing 提款通知书；汇票通知书 b,tf]Z-
  
advice of payment 付款通知  KDX1_r=Y  
Advisory Committee [Securities and Futures Commission] q|}%6ztv-  
谘询委员会〔证券及期货事务监察委员会〕 Q^H8gsv  
Advisory Committee on Diversification 经济多元化谘询委员会 (1pR=  
affidavit 誓章；遗产申报誓章 m'
b9 f6  
affidavit of no receipt 述明无收款的誓章 MN.h,^b  
affiliate 联号；联营公司；附属公司 Ddr.kXIpo  
affiliated company 附属公司；联号；联营公司 2.>WR
~\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Sz_{#-  
affordability 负担能力 Z?);^m|T  
African Development Bank [AfDB] 非洲开发银行 o;zU;pkB  
after-acquired property 事后取得的财产 @|jLw($Ly  
after-hours dealing 市后交易 PXRkK63  
after-tax profit 税后盈利；税后利润；税后溢利 |g@n'^]  
agency agreement 代理协议 5C|Y-G  
agency expenses 代理机构的开支 T.}wcQf&*  
agency fee 代理费 e@ mjh,  
Agency Law 《代理法》 *:
+&SxL  
agent 代理人；承销人 ^]cl:m=*  
agent of company 公司代理人 Jx jP'8  
agent's fee 代理人费；经纪费 +~x'1*A_  
aggregate 总计；总数；总体数字 %lbDcEsf9  
aggregate amount 总款额；总额 A%[BCY_  
aggregate assets and liabilities 总体资产与负债 s.#%hPX{  
aggregate at constant price 按固定价格计算的总体数字 hp$/O4fD  
aggregate demand 总需求 .yF@Ow  
aggregate gross position 总持仓量 cOq'MDr  
aggregate limit 总限额 0'3f^Ajf  
aggregate of salaries tax 合计薪俸税 &&daQg4Ha  
aggregate performance 总体表现；总体业绩 nhu;e}[>  
aggregate supply 总体供应 c&mLK1A6  
aggregate surplus 总盈余 L/Ytkag  
aggregate total 整体总额 s<XAH7?0  
aggregate value 总值；合计价值 o _G,Ph!7  
aggregated basis 合计基准 sMn)[k vX  
aggregated net chargeable income 合计应课税入息实额 AVnH|31dC~  
aggregation 合并计算；合计；总和 C+m%_6<  
aggregation of incomes of husband and wife 夫妇入息合并计算 zFba("E Z  
aggregation of property 财产的总和 %2;Nj; J$  
agio 差价；贴水 @|2L>N  
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》 4!</JZX~$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment bih%hqny  
《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》 +QZ}c@'r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H:k?#7D(  
《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》 yZ:AJNb  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ms]r1x"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6/5Xy69:h  
agreement for a settlement 授产协议 =<;C5kSD  
agreement for assignment 转让协议 cEK<CV  
agreement for sale 售卖协议；买卖协议 `B A'a" $  
agreement for sale and purchase 买卖协议 F{*h~7D-|  
agreement for the payment of interest 支付利息协议 s;ivoGe}  
agreement for the repayment of money 还款协议 &}y?Lt  
agreement of reinsurance 再保险协议 _ g8CvH)?!  
Agricultural Bank of China 中国农业银行 E-`3}"{  
air passenger departure tax 飞机乘客离境税 p=jpk@RX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vmj'X>Q  
airport tax 机场税 li37*  
alcohol duty 酒精税 [pRRBMho  
alienation 让与；让渡；转让 1`Ig A0V`"  
alimony 生活费；赡养费 iCtDV5  
All Ordinaries Index [AOI] 所有普通股指数 0R-J \  
all risks 全险；综合险 kdP*{  
All Sales Record for Stock Market 《股票市场成交报告》 $A;%p6PO)  
Allied Capital Resources Limited 新联财务有限公司 m
4r<=o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cSD$I^$oq  
allocation letter 拨款信件 euyd(y$'k  
allocation of fund 分配款项；预留款项 j6:jN-z  
allocation of profit 利润分配；溢利分配 =`KA@~XH4  
allocation warrant 拨款令 ;xl0J*r  
allotment 分配；配股 chE}TK  
allotment notice 股份配售通知；配股通知 VrIR!9%:  
allotment of shares 股份分配 r6QshCA"  
allowable 可获宽免；免税的 N;q)r  
allowable business loss 可扣除的营业亏损 B{lj.S`mB  
allowable expenses 可扣税的支出 Bc*FH>E  
allowance 免税额；津贴；备抵；准备金 &|K9qa~)Y  
allowance for debts 债项的免税额 `6:B0-r  
allowance for depreciation by wear and tear 耗损折旧免税额 qI%X/'  
allowance for funeral expenses 殡殓费的免税额 Z_h-5VU-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j2RdBoCt  
allowance for repairs and outgoings 修葺及支出方面的免税额 0sA+5*mdM  
allowance to debtor 给债务人的津贴 KSAE!+  
alteration of capital 资本更改 p>l:^-N;f  
alternate trustee 候补受托人 I'E7mb<2  
amalgamation 合并 {ew; /;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4o<rj4G>  
ambit of charges 征税范围；收费范围 #I"s{*  
amended valuation 经修订的估值 _M) G  
American Commodities Exchange 美国商品交易所 2j;9USZ p  
American Express Bank Limited 美国运通银行 %#<MCiaK  
American Stock Exchange 美国证券交易所 |Zk2]eUO+  
amortization 摊销 y}U}AUt  
amount due from banks 存放银行同业的款项 s
R4B/1'E  
amount due from banks abroad 存放海外银行同业的款项 o* ~
aB_  
amount due from holding companies 控股公司欠款 f}t8V% ^E  
amount due from local banks 存放本港银行同业的款项 <2SWfH1>  
amount due to banks 银行同业的存款 g.*DlD%%  
amount due to banks abroad 海外银行同业的存款 M5kw3Jy5  
amount due to holding companies 控股公司存款 CUN1.i<pk8  
amount due to local banks 本港银行同业的存款 .]e_je_  
amount due to outport banks 外埠银行同业的存款 )`BKEaf  
amount for note issue 发行纸币的款额 p/U{*i]t  
amount of bond 担保契据的款额 4:9N]1JCb  
amount of consideration 代价款额 mIZ6[ ?  
amount of contribution 供款数额 :2.<JUDM  
amount of indebtedness 负债款额 0T7
t.  
amount of principal of the loan 贷款本金额 Rc vp@  
amount of rates chargeable 应征差饷数额 EeR}34  
amount of share capital 股本额 IG Ax+3V  
amount of sums assured 承保款额 }a%1$>sj  
amount of variation 变动幅度 GO)5R,  
amount of vote 拨款数额 $Jo4n>/  
amount payable 应付款额 ph$vP;}  
amount receivable 应收款额 b
O` SBq$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @h9QfJ_f  
analysis 分析 DF>3)oTF  
ancillary risk 附属风险 4a=QTq0p  
annual account 周年帐目；周年帐目报表；年度决算；年结 aka)#0l .  
annual accounting date 年结日期 FP'-=zgc  
annual allowance 每年免税额；年积金；年度津贴；年津 Xp.$FJ1)  
annual balance 年度余额 #U(kK(uO  
annual disposable income 每年可动用收入 `&9iC 4P  
annual estimates 周年预算 E&N~h|CL  
annual fee 年费 9:P\)'y?  
annual general meeting 周年大会 :,ucJ|  
annual growth rate 年增率；每年增长率 #g/m^8n?s  
annual long-term supplement 长期个案每年补助金 \10KIAQ  
annual pensionable emolument 可供计算退休金的年薪 Z(XohWe2  
annual report 年报 3 "iBcsLn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "AP$)xM-:  
annual return 周年报表；周年申报表；每年报税表格 )Dp0swJ  
Annual Return Rules 《周年报表规则》 B@U'7`v  
annual review of consumer prices 每年消费物价回顾 ^=k=;   
annual roll-forward basis 逐年延展方式 RGL2S]UFs  
annual salary 年薪 fx-8mf3  
annual statement 年度报表；年度决算表 Z2t\4|wr:  
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 f`)*bx  
annuitant 年金受益人 #W&o]FAA3y  
annuity 年金 O7CW#F  
annuity contract 年金合约 *M)M!jTv  
annuity on human life 人寿年金 }K5okxio  
antecedent debt 先前的债项 I^nDO\m <  
ante-dated cheque 倒填日期支票
f92z/5%V  
anticipated expenditure 预期开支 TlowEh8r  
anticipated net profit 预期纯利 &1Cs'  
anticipated revenue 预期收入 ,+5:}hR+  
anti-inflation measure 反通货膨胀措施 d'"|Qg_'  
anti-inflationary stance 反通货膨胀立场  wX5q=I  
apparent deficit 表面赤字 $A`m8?bY  
apparent financial solvency 表面偿债能力 dVUe!S`  
apparent partner 表面合伙人 W4,'?o  
application for personal assessment 个人入息课税申请书
('{aOiSH  
application of fund 资金应用 _, E/HAX  
application to release as liquidator and to destruct the books of accounts and documents Cs(sar:7  
申请免除清盘人职务及毁灭帐簿与文件 >(-A"jf  
appointed actuary 委任精算师 *4e?y  
appointed auditor 委任核数师；委任审计师 \1SC:gN*#  
appointed trustee 委任的受托人 i),bAU!+m  
appointer 委任人 'J$@~P  
apportioned pro rata 按比例分摊 9GRQ^E  
apportionment 分配；分摊 eyuyaSE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ):_@i  
apportionment formula 分摊方程式 e=nvm'[h  
apportionment of estate duty 遗产税的分摊 q|:wzdmNZ  
appraisal 估价；评估 ;NH^+h  
appreciable growth 可观增长 $}AbR:z  
appreciable impact 显着影响 Ia<V\$#  
appreciable increase 可观增长 )tKSooW  
appreciation 增值；升值 R+U$;r8l  
appreciation against other currencies 相对其他货币升值 hbg$u$1`,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /wax5FS'I,  
appreciation tax 增值税 KZTLIZxI-  
appropriation 拨款；拨用；拨付 ''(rC38  
appropriation account 拨款帐目 u>]3?ty`  
Appropriation Bill 拨款法案 jo^c>ur  
appropriation-in-aid system 补助拨款办法 n\M8>9c  
approved assets 核准资产 Y!8FW|  
approved basket stock 认可一篮子证券 yIcTc  
approved budget 核准预算 B]H8^   
approved charitable donation 认可慈善捐款 @({=~ W^  
approved charitable institution 认可慈善机构 7nPcm;Er  
approved currency 核准货币；认可货币 FZ
?:BX^  
approved estimates 核准预算 :EAh%q  
approved estimates of expenditure 核准开支预算 4y#XX[2Wj  
approved overseas insurer 核准海外保险人 -pIz-*  
approved overseas trust company 核准海外信托公司 `IEA  
approved pooled investment fund 核准汇集投资基金 haY]gmC  
approved provident fund scheme 认可公积金计划 _-lE$
O  
approved provision 核准拨款 =kfa1kD&{  
approved redeemable share 核准可赎回股份 )|vy}Jf7  
approved regional stock 认可地区性证券 s[sv4hq  
approved retirement scheme 认可退休金计划 14"57Jt8  
approved subordinated loan 核准附属贷款 J jm={+@+  
arbitrage 套戥；套汇；套利 3LT~-SvL
 
arbitrageur 套戥者；套汇者 w|6/i/X  
arbitrary amount 临时款项 q" f65d4c  
arrangement 措施；安排；协定 lcm3wJ'w  
arrears 欠款 E*u*LMm  
arrears of pay 欠付薪酬 &92/qRh7  
arrears of revenue 逾期未收税款；逾期未收的帐项 M2-`p  
articles of association 组织章程；组织细则；组织章程细则 *g,ls(r\[
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Y X^c}t}U  
ascertainment of profit 确定利润 .}/8]  
"Asia Clear" “亚洲结算系统” W} i6{Vh  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 x};~8lGT>t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !8[T*'LJ-  
Asian Development Fund [ADF] 亚洲发展基金 u\Ylo.)b  
Asian dollar bond 亚洲美元债券 MzX&|wimb  
Asian dollar market 亚洲美元市场 B=r DU$z  
Asian dollar rate 亚洲美元利率 5XUm}D$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 mmbe.$73  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >]pZ;e$  
asked price 沽盘；喊价；索价；卖方报价 L?j0t*do  
assessable income 应评税入息 Q{
|%kU"  
assessable loss 应评税亏损 HoABo:  
assessable profit 应评税利润 X'jyR:ut#  
assessable value 应评税值 aL4^ po  
assessed profit 估定利润 &J
&'J~N  
assessed value 经评估价值 tkT,M,]?9  
assessment 评税；评定；估价；评税单 [M[<'+^*  
assessment number 评税编号；估价编号 b^Z2Vf:k]  
assessment of additional tax 补加税评税 eO <N/?t  
assessment of performance 业绩评估；实绩评价 $G`CXhbl  
Assessor 评税主任 &liON1GLM  
asset price bubbles 资产价格泡沫 Yi%lWbr  
asset-backed securities 具资产保证的证券 !xfDWbvHV  
assets accretion 资产增值 xqzeBLU  
assets and liabilities 资产与负债 (vO3vCYeQ  
assets betterment statement 资产递增表；资产改进表 .oyA
i||  
assets lending 实物放款；有抵押贷款 ZKXE7
p i  
assets of the company passing on the death 死者去世时转移的公司资产 9?H$0xZV  
assets pledged as security for liabilities 用作负债抵押的资产 7]vmtlL  
assets portfolio 资产投资组合 A7Ql%$v7^  
assets price 资产价格 b^$`2m-?@f  
assets quality 资产质素 f%,S::%Ea  
assets realization 资产变现 F<,pAxl~@  
assets refinancing arrangement 资产再集资安排 \R<MQ# x  
assets securitization 资产证券化 KVa{;zBwl  
assets situated outside Hong Kong 在香港以外地方的资产 v1,#7sAW'  
assets stripping 削减资产；拆卖资产 %]_: \!  
assets value 资产值 ]ZcivnN#  
assignee 承让人 9 8|sWI3B  
assignment 转让；转让书；转让契 _
d@YLd78P  
assignment of interest 权益转让 ;#85 _/  
assignment of letters patent and trade mark 专利证书及商标转让 SA +d4P_T  
assignment of property 物业转让；物业转让书 L;RE5YrH%6  
assignment right 转让权 lgaSIXDK  
assignor 转让人 #"N60T@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $pES>>P  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LL#REK|lm8  
associate member 附属会员 {$z54nvw$  
associated body corporate 相联法人团体 GQtNk<?$I  
associated company 相联公司；联属公司 :hZM$4  
associated corporation 相联法团 ]o<]A[<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bFG~08Z ,d  
公认会计师公会〔英国〕 XPX?+W=mv  
Association of Futures Exchange Brokers 香港期货经纪协会 (SyD)G\rj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 i<"lXu  
association of underwriters 承保人组织 1,wcf,  
assumption of control 接管 ddfGR/1X  
assurance 担保；保险；转易；转易书 ^aSb~lce  
assurance of interest 权益的转易 o pTXI*QA  
at 19XX price 按一九ＸＸ年价格计算 ^v;)6a2  
at a discount 按赔价计算；按贴水价格计算；打折扣 Y)1/fEM  
at a premium 按溢价计算；按升水价格计算 )%K<pIk  
at call 通知付款；按通知 |SkQe[t  
at constant market price 按固定市价计算 OT 0c5x
 
at constant price 按固定价格计算 I_r@Y:5{  
at cost 按成本计算 Me.I>7c  
at current market price 按当时市价计算；按现时市价计算 s(=wG|  
at current price 按当时价格计算；按现时价格计算 "U
}kp#)  
at factor cost 按要素成本计算；按生产要素成本计算 l r&7 qu  
at money-of-the-day price 按付款当日价格计算 qPQIcJ  
at or better 按指定或较佳价位〔买卖指令〕 lp *GJP]T  
at par 按面值计算；平价 /}m)FaAi  
at sight 见票即付 sF {,n0<8  
at the close 按收市盘 u"HGT=Nl  
at the opening 按开市盘 b(0<,r8  
attestation 见证；见证条款 .$&^yp  
at-the-money option 平价期权 -!PJHCLd  
attorney 受权人；受托代表人 PQ4mNjXN  
attornment 新拥有人承认书 RsZj  
attributable profit 可归属利润 sUG!dwqqd  
attributable share value 可归属股份价值 3(WijtH  
Auckland Stock Exchange 奥克兰证券交易所 +HS]kFH  
auction 拍卖 eN=jWUoCh  
auctioneer 拍卖商 3YvKHn|V"  
audit 审计；核数 ~m6=s~Vn  
Audit Commission 审计署 gK rUv0&F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] = QBvU)Ki  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 B]
X8KzLu  
audit review 帐目审查 "#~>q(
4^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w5%Yi{  
audited account 审计帐目；经审计的帐目 " @D  
audited annual account 经审计的周年帐目 %zcA|SefP  
audited balance sheet 经审计的资产负债表 e(t}$Q=  
auditor 核数师；核数主任；审计师 8FuxN2  
auditor's certificate 核数师证明书；审计师证明书 zS%XmS\  
auditor's report 核数师报告；审计师报告 $:~;U xh=  
Aussie bond 澳元债券 \l59/ZFan  
austerity budget 紧缩预算 uN`/&_$c  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8qyEHUN2q  
Australia All Ordinaries Index 澳洲所有普通股票指数 UMGiJO\yH  
Australian Dollar [AUD] 澳元 7zG r+Px  
Australian Options Market 澳大利亚期权市场 $r!CQ2S  
Australian Securities Commission 澳洲证券事务监察委员会 ~7 i{~<?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ["3dr@T9Z  
Australian Stock Exchange 澳大利亚证券交易所 &&
&-P\3  
Austrian Schilling [ATS] 奥地利先令 4,)9@-|0R  
authentication 认证；鉴证 u9!  ?  
authority to purchase 委托购买证；委购书 ]DVr-f ~  
authorization 认可；核准；授权；授权书 ]}v]j`9m%  
authorization by direction 指示授权 b}
K,wAx  
authorization by instruction 指令授权 pl]|yIZ  
authorization by warrant 令状授权 KqFI2@v   
authorization of unit trust 单位信托的认可 i=gZ8Q=H  
authorized agent 指定代理人 ,#)d  
authorized capital 法定资本 Lk(ESV;r  
authorized clerk 出市员 I\mF dE  
authorized dealer 认可交易商 E.K^v/dNdq  
authorized financial institution 认可财务机构 joe)b  
authorized fund 认可基金 d/; tq  
authorized fund house 获授权的基金公司；认可基金公司 cw<
IL  
authorized institution 认可机构 *z~,|DQ(A  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Cab.a)o  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \BnU?z  
authorized insurer 获授权保险人；获认可承保人 :c/54Ss~  
authorized investment 特准投资项目 uBlPwb,V  
authorized person 获授权人  (Q8!5s  
authorized representative 获授权代表 +M-t
YE 5n  
authorized share capital 法定股本 `\UY5n72  
automated quotation system 自动报价系统 &e^;;<*w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zZ%[SW&vC  
自动交易系统〔香港期货交易所有限公司〕 tj13!Cc}e`  
automatic adjustment mechanism 自动调整机制 ,:t,$A  
automatic adjustment system 自动调整系统 vJ&_-CX   
Automatic Clearing House 自动票据交换所 4}H+hk8-  
automatic exchange rates accumulation system 自动化汇率累集系统 8US#SI'x  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 GLf!i1Z  
automatic teller machine [ATM] 自动柜员机 A*OqUq/H`;  
autopay 自动转帐 h.EI(Ev"GN  
available assets 可用资产 H,(vTthd  
available fiscal reserve 现存财政储备 #~ x7G  
available profit 可用利润 `p()ko  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c1Ks{%iA  
average 平均；平均数；海损 Q!+AiSTU  
average basic salary 平均基本薪金 vG
_R( ]d  
average consumer expenditure 平均消费开支；一般消费开支 \;&;K'   
average cost 平均成本 &E&~9"^hQL  
average cost of land production 增辟土地平均成本 Pe@#6N`  
average daily turnover 平均每日成交额 Y9^l|,bm5  
average daily wage rate 平均每日工资率 kE:[6reG  
average expenditure pattern 平均开支模式 a}yb~:TC  
average growth rate 平均增长率 16L YVvmW  
average net fixed assets 固定资产平均净值 O(-p md,  
average of relatives 相对价格平均数 Py;5z  
average price 平均价格 6}6Q:V|  
average propensity to consume 平均消费倾向；一般消费倾向 *)E${\1'<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d"FB+$  
average rate 平均率 G0 )[(s  
average revenue 平均收入；平均收益 V?Jy
 
average stock 平均库存；平均存货 $S#Z>d*1!  
average yearly rent 平均年租 4A2}3$c9  
avoidance of double taxation 避免双重课税 \ptO4E  
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 "KIY+7@S}  
bLg!LZ|S0s  
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