一些有用的会计术语(也不知道发的地方对不对)A

A: R<r"jOd]  
A share Ａ股；甲类股份 :V)W?~Z7B  
abatement of tax 减税；减扣免税额 ?(8z O"  
ABN AMRO Bank N.V. 荷兰银行 8 I'1~d%$  
above-the-line expenditure 线上项目支出；经常预算支出 XTIRY4{ d  
above-the-line receipt 线上项目收入；经常预算收入 lHYu-}TNP  
ABSA Asia Limited 南非联合亚洲有限公司 ~&E|;\G  
absolute change 绝对数值变更 Y~RZf /`  
absolute expenditure 实际开支 7V/yU5  
absolute guideline figure 绝对准则数字 $D,
m o2I  
absolute interest 绝对权益 &&1q@m,cP  
absolute order of discharge 绝对破产解除令 Sr7+DCr  
absolute profit margin 绝对利润幅度 !*46@sb:  
absolute value 实值；绝对值 >.R6\>N%  
absolutely vested interest 绝对既得权益 9JF*xXd>Q  
absorbed cost 已吸收成本；已分摊成本 )9,*s!)9  
absorption 吸收；分摊；合并 2>{_O?UN  
absorption rate 吸收率；摊配率；分摊率 >$.u|a  
ACB Finance Limited 亚洲商业财务有限公司 Q@3.0Hf|{  
acceptable form of reciprocity 合理的互惠条件 wu*WA;FnA  
acceptable rate 适当利率；适当汇率 Kuh! b`9  
acceptance agreement 承兑协议 V/j]UK0$  
acceptance for honour 参加承兑 gto@o\&=  
acceptor 承兑人；接受人；受票人 dEXHd@"H  
acceptor for honour 参加承兑人 niO
(>  
accident insurance 意外保险 T;-Zl[H  
Accident Insurance Association of Hong Kong 香港意外保险公会 "Y&+J@]  
accident insurance scheme 意外保险计划 //--r5Q  
accident year basis 意外年度基准 T7;)HFGeW  
accommodation 通融；贷款 y$)gj4k/D  
accommodation bill 通融票据；空头票据 B3I\=  
accommodation party 汇票代发人 0F'75
 
account balance 帐户余额；帐户结余 CK e  
account book 帐簿 {GF>HHQb  
account collected in advance 预收款项 ^qpa[6D6x  
account current book 往来帐簿 vOYcS$,^X%  
account of after-acquired property 事后取得的财产报告 B0c}5V  
account of defaulter 拖欠帐目 '-#6;_ i<  
account payable 应付帐款 .?SClTqg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }?P~qJ|1  
account receivable 应收帐款 t\2myR3  
account receivable report 应收帐款报表 c ;3bX6RD*  
account statement 结单；帐单；会计财务报表 PN:8H>  
account title 帐户名称；会计科目 v9~Hl   
accountant's report 会计师报告 [5%/{W,~m  
Accountant's Report Rules 会计师报告规则 (4V1%0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {d$S~  
Accounting Arrangements 《会计安排》 <!,q:[ee5  
accounting basis 会计基础 ,8(%J3J  
accounting by Official Receiver 破产管理署署长呈交的帐目 !DnG)4#  
Accounting Circular 《会计通告》 (.,E6H|zI  
accounting class 会计类别 - Pz )O@ ;  
accounting date 记帐日期；会计结算日期 x7e  
accounting for money 款项核算 D} 0>x~  
Accounting Officer 会计主任 :C42yQAP  
accounting period 会计报告期；会计期 &QOob)  
accounting policy 会计政策；会计方针 FH8?W| G  
accounting practice 会计惯例 _lQ+J=J$.R  
accounting principle 会计准则 gB3&AQ  
accounting record 会计记录
-<#n7b  
accounting report 会计报告 i7~oZ)w  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ej,MmLu~^  
Accounting Society of China 中国会计学会 NrvS/cI!t  
accounting statement 会计报表 '4sT+q  
accounting system 会计制度；会计系统
SX}GKu  
accounting transaction 会计事项；帐务交易 AW'tZF"  
accounting treatment 会计处理 =nnS X-x  
accounting year 会计年度 yh_s(>sh  
accretion 增值；添加 PqcuSb6  
accrual 应计项目；应累算数目 Tu_dkif'  
accrual basis 应计制；权责发生制 OxF\Hm)(  
accrual basis accounting 应计制会计；权责发生制会计 ZNB*Azi  
accrue 应累算；应计 +2oZB]GPL  
accrued benefit 应累算利益 We#*.nr{3Z  
accrued charges 应计费用 v%3)wD  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;lGa.RD[a  
accrued expenses 应累算费用 d$rJW m5H  
accrued interest payable 应付利息；应计未付利息 KHr8\qLH  
accrued interest receivable 应收利息；应计未收利息 1jmhh!,  
accrued right 累算权益 *Oz
5I  
accruing profit 应累算的利润 | 7>1)  
accumulated fiscal reserve 累积财政储备 RA[` Cp"  
accumulated profit 累积利润；滚存溢利 !w f N~.Y  
accumulated reserve 累积储备 UO"8 I2rB  
accumulation of surplus income 累积收益盈余 5d}PrYa  
acquired assets 既得资产 BHj]w*Ov  
acquisition 收购；购置；取得 9+QLcb  
acquisition cost 购置成本 mS~3QV  
acquisition expenses 购置费用 o\]e}+1[o  
acquisition of 100% interest 收购全部股权 J=K3S9:n]g  
acquisition of control 取得控制权 n
2#uH  
acquisition of fixed assets 购置固定资产 ~73"AWlp  
acquisition of shell “买壳” q){]fp.,@  
acquisition price 收购价 81W})q8  
act of God 天灾 W&06~dI1!  
acting partner 执事合伙人 _;01/V"q6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y8+?:=N.  
active partner 积极参与的合伙人 lRt8{GFy  
active trading 交投活跃 4)j<(5  
actual circulation 实际流通 kq%`
9,XE  
actual cost 实际成本 6}NvVolr  
actual expenditure 实际开支；实际支出 GWE`'V  
actual income 实际入息；实际收入；实际收益 uy\YJ.WMQ  
actual market 现货市场 [9?=&O#*  
actual price 现货价；实际价格 {OAy@6 +  
actual profit 实际利润 $Z28nPd/  
actual quotation 实盘；实际价位；实际报价 }Tc)M_  
actual year basis 按实际年度计算 bf;IJ|v^  
actuals 实货 4kXx(FE  
actuarial investigation 精算调查 !hH6
!G  
actuarial principle 精算原则 >Dtw^1i  
actuarial report 精算师报告 zm8m J2s  
Actuarial Society of Hong Kong 香港精算学会 U}A+jJ  
actuarial valuation 精算师估值 r~s03g0  
actuary 精算师 6C]!>i}U  
ad referendum agreement 暂定协议；有待覆核的协定 TaolX*$5  
ad valorem duty 从价税；按值征税 OD1ns  
ad valorem duty system 从价税制 r)j#Skh].  
ad valorem fee 从价费 qE,%$0g  
ad valorem tariff 从价关税 O1#rCFC|y  
additional allowance 额外免税额 q=nMZVVlF(  
additional amount for unexpired risk 未过期风险的额外款额 2:DpnLU5  
additional assessable profit 补加应评税利润 B8s|VI  
additional assessment 补加评税 mOXI"q]p  
additional commitment 额外承担 *znCe(dd  
additional commitment vote 额外承担拨款 oub4/0tN,~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jilO%  "  
additional dependent parent allowance 供养父母额外免税额 &tRnI$D  
additional provision 额外拨款 3F.O0Vz  
additional stamp duty 附加印花税 8%xtb6#7M  
additional tax 补加税罚款；补加税款 [2\`Wh:%P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )i!)Tv  
adjudged bankrupt 被裁定破产 9q8 rf\&  
adjudicated bankrupt 裁定破产人 |x5w;=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A`N;vq,  
adjudication of bankruptcy 裁定破产；宣告破产 ;,4J:zvZdQ  
adjudication of insolvency 裁定无力偿还债务 PPq*_Cf  
adjusted actual 经调整的实数；调整后的实数 ptDA))7M/  
adjusted current assets 经调整的流动资产；调整后的流动资产 uk'<9g^  
adjusted figure 经调整的数字；调整后的数额 NX=dx&i>+  
adjusted liabilities 经调整的负债；调整后的负债 b&_p"8)_  
adjusted loss 经调整的亏损；调整后的亏损 oNCDG|8z  
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 to?"{  
adjusted profit 经调整的利润；调整后的利润 hXrvb[6  
adjusted surplus 经调整的盈余额；调整后的盈余额 U_8I$v-~  
adjusted value 经调整的价值；调整后的价值 }bnkTC
 
adjustment 调整；修订；理算〔保险〕 '\_)\`a|  
adjustment centre 调剂中心 fglZjT  
adjustment lag 调整过程的时间差距；调整时差 }E1Eq
  
adjustment mechanism 调整机制 50R+D0^mh  
adjustment of loss 亏损调整 e5XikLu  
adjustment process 调整过程；调整程序 [&`>&u@MK  
adjustment range 调整幅度 =:0(
&NCRq  
administered exchange rate 受管制汇率 vCmh3TQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mE7Jv)@  
administration expenses 行政费用 aEM#V  
administration fee 手续费；行政费 /6.b>|zF
 
administration in bankruptcy 破产管理 :YI>AaYWDO  
administration order 遗产管理令 G7=8*@q>:  
administrator 管理人；遗产管理人 a #0{
tZd  
administrator of the estate 遗产管理人 h n]6he  
admission of debt 债项承认书 '
{u#:TTj  
admission of proof 接纳债权证明 kg@J.  
advance 放贷款项；垫付款项；预支款项；预付款项 Q?;ntzi  
advance account 暂支帐目；预付款帐户 }N|/
b"j9  
advance compensation 预付补偿金 e.kt]l  
advance from shareholder 股东垫款 uA,{C%?  
advance pending reimbursement 预支以待日后付还 6FmgK"t8  
advanced economy 先进经济体系 2bC%P})m  
advancement 预付；预付财产 iGlZFA  
advances warrant 垫款令 Z)&HqqT3p  
advancing 贷出 e^an` </{  
adverse balance 逆差 UCWU|r<s,  
adverse exchange 逆汇 ropiyT9;  
advertisement addressed to shareholders 在报章刊登的致股东通告 k %rP*b*  
advice for collection 托收通知书 A3$b_i@P  
advice of drawing 提款通知书；汇票通知书 #3$|PM7,_  
advice of payment 付款通知 0`thND)?O  
Advisory Committee [Securities and Futures Commission] ;Dgp !*v=  
谘询委员会〔证券及期货事务监察委员会〕 #P@r[VZ{6  
Advisory Committee on Diversification 经济多元化谘询委员会 Dm^kuTIG  
affidavit 誓章；遗产申报誓章 f:0n-me  
affidavit of no receipt 述明无收款的誓章 ;5l|-&{@*  
affiliate 联号；联营公司；附属公司 [eN{
Ft0x  
affiliated company 附属公司；联号；联营公司 6qDD_:F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 NNdS:(  
affordability 负担能力 #e=^-yE  
African Development Bank [AfDB] 非洲开发银行 Yt'o#"R)  
after-acquired property 事后取得的财产 sg2C_]i,H  
after-hours dealing 市后交易 NEH$&%OV?  
after-tax profit 税后盈利；税后利润；税后溢利 y$"L`*W  
agency agreement 代理协议 .0ZvCv:>  
agency expenses 代理机构的开支 =>J#_Pprn  
agency fee 代理费 [P,nW/H  
Agency Law 《代理法》 ]mh+4k?b  
agent 代理人；承销人 ]>,|v,i =  
agent of company 公司代理人 s#fmGe"8  
agent's fee 代理人费；经纪费 9|m L  
aggregate 总计；总数；总体数字 iau&k`b`  
aggregate amount 总款额；总额 R}Y=!qjYE=  
aggregate assets and liabilities 总体资产与负债 :F\f}G3  
aggregate at constant price 按固定价格计算的总体数字 %G&v@R  
aggregate demand 总需求 <coCu0  
aggregate gross position 总持仓量 jdp:G  
aggregate limit 总限额 A~>=l=  
aggregate of salaries tax 合计薪俸税 y_&XF>k91  
aggregate performance 总体表现；总体业绩 ~k(Ez pn#  
aggregate supply 总体供应 qQ'@yTVN  
aggregate surplus 总盈余 $gTPW,~s[  
aggregate total 整体总额 rY= #^S  
aggregate value 总值；合计价值 463dLEd  
aggregated basis 合计基准 k}.nH"AQ  
aggregated net chargeable income 合计应课税入息实额 B=r/(
e  
aggregation 合并计算；合计；总和 [ub\DLl  
aggregation of incomes of husband and wife 夫妇入息合并计算 Qa%SvA@R  
aggregation of property 财产的总和 (jG$M=q-  
agio 差价；贴水 J_@4J7  
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》 :<gk~3\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GZt] 38V)g  
《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》 Jx<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -tdG}Gu  
《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》 wp*1HnWj8Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ( -@>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Zv\b`Cf}  
agreement for a settlement 授产协议 "!?bC#d#(  
agreement for assignment 转让协议 #w@Pa L iS  
agreement for sale 售卖协议；买卖协议 aB)DX  
agreement for sale and purchase 买卖协议 Z(eSnV_RL  
agreement for the payment of interest 支付利息协议 U*TN/6Qy.  
agreement for the repayment of money 还款协议 ~4<3`l=A  
agreement of reinsurance 再保险协议 sCl,]g0{  
Agricultural Bank of China 中国农业银行 dFFqs&cQ  
air passenger departure tax 飞机乘客离境税 QR'g*Bro  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~=ktFuEa  
airport tax 机场税 bYc qscW  
alcohol duty 酒精税 {  9$Q|XK  
alienation 让与；让渡；转让 O2dgdtm  
alimony 生活费；赡养费 *% *^a\2  
All Ordinaries Index [AOI] 所有普通股指数 R.T-Ptene  
all risks 全险；综合险 $ZO<8|bW  
All Sales Record for Stock Market 《股票市场成交报告》 Ke'2"VkQt  
Allied Capital Resources Limited 新联财务有限公司 9iCud6H,h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %
5gJ6>@6Z  
allocation letter 拨款信件 CK</2w+  
allocation of fund 分配款项；预留款项 2A|6o*s"  
allocation of profit 利润分配；溢利分配 ^nF$<#a  
allocation warrant 拨款令 BkfBFUDQ  
allotment 分配；配股 !e `=UZe1  
allotment notice 股份配售通知；配股通知 <GRf%zJ  
allotment of shares 股份分配 9A(K_d-!H  
allowable 可获宽免；免税的 +GU16+w~E  
allowable business loss 可扣除的营业亏损 UD`Z;F  
allowable expenses 可扣税的支出 |/;5| z  
allowance 免税额；津贴；备抵；准备金 4?&a?*M  
allowance for debts 债项的免税额 ,?6m"ov4(  
allowance for depreciation by wear and tear 耗损折旧免税额 5I,X#}K[  
allowance for funeral expenses 殡殓费的免税额
ew$Z5N:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AHY)#|/)  
allowance for repairs and outgoings 修葺及支出方面的免税额 q?4uH;h:^G  
allowance to debtor 给债务人的津贴 %ko 8P  
alteration of capital 资本更改 :<8V2  
alternate trustee 候补受托人 8v 1%H8  
amalgamation 合并 HPKyAcS\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vq7%SEkES  
ambit of charges 征税范围；收费范围 7F:;3c  
amended valuation 经修订的估值 3+5\xRq  
American Commodities Exchange 美国商品交易所 i%8&g2  
American Express Bank Limited 美国运通银行 qL.Y_,[[  
American Stock Exchange 美国证券交易所 J9.p8A^^2  
amortization 摊销 63Yu05'  
amount due from banks 存放银行同业的款项 nF$)F?||  
amount due from banks abroad 存放海外银行同业的款项 H>iZVE  
amount due from holding companies 控股公司欠款 
{~g  
amount due from local banks 存放本港银行同业的款项 3yB6]U  
amount due to banks 银行同业的存款 SVh4)}.x  
amount due to banks abroad 海外银行同业的存款 2z# @:Q  
amount due to holding companies 控股公司存款 /exl9Ilt]  
amount due to local banks 本港银行同业的存款 2
(//slP  
amount due to outport banks 外埠银行同业的存款 $yFuaqG`Wo  
amount for note issue 发行纸币的款额 KocXSh U  
amount of bond 担保契据的款额 Qmx~_  
amount of consideration 代价款额 ^3o8F  
amount of contribution 供款数额 [F[<2{FQF  
amount of indebtedness 负债款额 no6]{qn=6  
amount of principal of the loan 贷款本金额 jdf)bO(9#  
amount of rates chargeable 应征差饷数额 mm<iT59  
amount of share capital 股本额 <# r.}T.l  
amount of sums assured 承保款额 kGV`Q  
amount of variation 变动幅度 -xIhN?r)  
amount of vote 拨款数额 J4c4Os>3  
amount payable 应付款额 Y'0?<_ fj  
amount receivable 应收款额 4S9, tc&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,nRwwFd.  
analysis 分析 p!QneeA`&X  
ancillary risk 附属风险 QfWu~[  
annual account 周年帐目；周年帐目报表；年度决算；年结 GS
nHxs)  
annual accounting date 年结日期 @M^QhHs  
annual allowance 每年免税额；年积金；年度津贴；年津 PVc|y.  
annual balance 年度余额 YPDsE&,J)  
annual disposable income 每年可动用收入 'N ::MN  
annual estimates 周年预算 T)tHN#6I  
annual fee 年费 pbxcsA\  
annual general meeting 周年大会 >1pH 91c'  
annual growth rate 年增率；每年增长率 ={@ @`yP^$  
annual long-term supplement 长期个案每年补助金 6Ok=q:;  
annual pensionable emolument 可供计算退休金的年薪 :wmf{c  
annual report 年报 Y6?mY!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SSbK[aR  
annual return 周年报表；周年申报表；每年报税表格 /1#Q=T  
Annual Return Rules 《周年报表规则》 xWe1F2nY  
annual review of consumer prices 每年消费物价回顾 vP)~j1  
annual roll-forward basis 逐年延展方式 E(kb!Rz  
annual salary 年薪 p<fgUVR  
annual statement 年度报表；年度决算表 i3&B%JiLX  
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 )
K%O/H  
annuitant 年金受益人 Fd,+(i D  
annuity 年金 -JhjTA  
annuity contract 年金合约 =&:f+!1$  
annuity on human life 人寿年金 ,W8Iabi^  
antecedent debt 先前的债项 C*
6)Ut '  
ante-dated cheque 倒填日期支票 y&=19A#  
anticipated expenditure 预期开支 "M0l;  
anticipated net profit 预期纯利 k+r9h'd  
anticipated revenue 预期收入 o/9LK  
anti-inflation measure 反通货膨胀措施 53*, f  
anti-inflationary stance 反通货膨胀立场 7RC096 ?}  
apparent deficit 表面赤字 Il`k]XM  
apparent financial solvency 表面偿债能力 "mK i$FV  
apparent partner 表面合伙人 o``>sBZOq  
application for personal assessment 个人入息课税申请书 /A))"D  
application of fund 资金应用 r
jQhU%zv  
application to release as liquidator and to destruct the books of accounts and documents Cm<j*Cnl  
申请免除清盘人职务及毁灭帐簿与文件 yO,`"Dc_0  
appointed actuary 委任精算师 (yAvDyJOn  
appointed auditor 委任核数师；委任审计师 o"}&qA;  
appointed trustee 委任的受托人 "~2#!bK7  
appointer 委任人 A1t~&?  
apportioned pro rata 按比例分摊 5h=TV  
apportionment 分配；分摊 =<zSF\Zr_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >aC\_Mc  
apportionment formula 分摊方程式 kxqc6  
apportionment of estate duty 遗产税的分摊 r{2].31'  
appraisal 估价；评估 D<3V#Opw  
appreciable growth 可观增长 ie~fQ!rf  
appreciable impact 显着影响 hk!,  
appreciable increase 可观增长 [H:GKhPC`  
appreciation 增值；升值 sqpOS!
]  
appreciation against other currencies 相对其他货币升值 , 64t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]baaOD$Z  
appreciation tax 增值税 ]F*a PV  
appropriation 拨款；拨用；拨付 m_Ac/ctf  
appropriation account 拨款帐目 Ao,!z  
Appropriation Bill 拨款法案 oYh<k  
appropriation-in-aid system 补助拨款办法 [+MX$y  
approved assets 核准资产 Xz.Y-5)  
approved basket stock 认可一篮子证券 $K_YC~  
approved budget 核准预算 2 ssj(Qo  
approved charitable donation 认可慈善捐款 fxoi<!|iGY  
approved charitable institution 认可慈善机构 [kuVQ$)  
approved currency 核准货币；认可货币 YyJ{  
approved estimates 核准预算 .F$|j1y  
approved estimates of expenditure 核准开支预算 87pXv6'FQ  
approved overseas insurer 核准海外保险人 Sa1z,EP  
approved overseas trust company 核准海外信托公司 *zVLy^L_8  
approved pooled investment fund 核准汇集投资基金 ;y~{+{{Ow  
approved provident fund scheme 认可公积金计划 7}cDGdr  
approved provision 核准拨款 D@\;@( |  
approved redeemable share 核准可赎回股份 <k\H`P
  
approved regional stock 认可地区性证券 c6Aut`dK  
approved retirement scheme 认可退休金计划 ?X#/1X%u:  
approved subordinated loan 核准附属贷款 @6 ;oN  
arbitrage 套戥；套汇；套利 bA<AG*  
arbitrageur 套戥者；套汇者 \aVY>1`  
arbitrary amount 临时款项 5%Oyvt]}2  
arrangement 措施；安排；协定 b~r{J5x@  
arrears 欠款 W\qLZuQ  
arrears of pay 欠付薪酬 ig2+XR#%  
arrears of revenue 逾期未收税款；逾期未收的帐项 ImV]}M~_  
articles of association 组织章程；组织细则；组织章程细则 h#m:Y~GoF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $#!UGY  
ascertainment of profit 确定利润 .Y(lB=pV  
"Asia Clear" “亚洲结算系统” Z2rzb{oS}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 O%JsUKV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E<<p_hX8R  
Asian Development Fund [ADF] 亚洲发展基金 Vp]D  
Asian dollar bond 亚洲美元债券 
"rx^M*"  
Asian dollar market 亚洲美元市场 FJf~vAQ  
Asian dollar rate 亚洲美元利率 46K&$6eN  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会

sP?$G8-^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W[>iJJwz  
asked price 沽盘；喊价；索价；卖方报价 )v52y8G-p  
assessable income 应评税入息  &(1H!  
assessable loss 应评税亏损 5K ,#4EOV  
assessable profit 应评税利润 IObx^N_K  
assessable value 应评税值 _}e7L7B7g  
assessed profit 估定利润 fzS`dL5,W  
assessed value 经评估价值 mGe|8In  
assessment 评税；评定；估价；评税单 @1qdd~B}  
assessment number 评税编号；估价编号 9:%n=URd  
assessment of additional tax 补加税评税 `D)Lzm R  
assessment of performance 业绩评估；实绩评价 ,]
Ro',A&  
Assessor 评税主任 (/SGT$#8  
asset price bubbles 资产价格泡沫 jWXR__>.  
asset-backed securities 具资产保证的证券 %0yS98']g  
assets accretion 资产增值 *!g 2
4  
assets and liabilities 资产与负债 ;Rhb@]X  
assets betterment statement 资产递增表；资产改进表 x*h?%egB!p  
assets lending 实物放款；有抵押贷款 [Y$5zeA  
assets of the company passing on the death 死者去世时转移的公司资产 3duG.iUlL  
assets pledged as security for liabilities 用作负债抵押的资产 zUs~V`0  
assets portfolio 资产投资组合 `k(u:yGK  
assets price 资产价格 }qiF^D}  
assets quality 资产质素 \9]I#Ih}M  
assets realization 资产变现 X%GD0h]X#  
assets refinancing arrangement 资产再集资安排 s!#HZK  
assets securitization 资产证券化 6X7s 4  
assets situated outside Hong Kong 在香港以外地方的资产 g5[D&  
assets stripping 削减资产；拆卖资产 ':\fl.b  
assets value 资产值 4L5o\'X  
assignee 承让人 ieo|%N{'  
assignment 转让；转让书；转让契 Q PFeBl  
assignment of interest 权益转让 P3iA(3I24<  
assignment of letters patent and trade mark 专利证书及商标转让 X"[dQ_o  
assignment of property 物业转让；物业转让书 gEv-
>pc  
assignment right 转让权 =n-z;/NL  
assignor 转让人 WY+(]Wkao  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 LY-lTr@A^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }iilzE4oH#  
associate member 附属会员 "v(G7*2  
associated body corporate 相联法人团体 a`H\-G  
associated company 相联公司；联属公司 FU
aI2  
associated corporation 相联法团 +7Yu^&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] hCzjC|EO~  
公认会计师公会〔英国〕 #(%t*"IY;  
Association of Futures Exchange Brokers 香港期货经纪协会 E-~mOYea  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 iOT)0@f'  
association of underwriters 承保人组织 [J0*+C9P*  
assumption of control 接管 ^ <qrM  
assurance 担保；保险；转易；转易书 #B @X  
assurance of interest 权益的转易 i`prv&  
at 19XX price 按一九ＸＸ年价格计算 VpkD'<G  
at a discount 按赔价计算；按贴水价格计算；打折扣 aSOU#Csx  
at a premium 按溢价计算；按升水价格计算 J&M1t#UN  
at call 通知付款；按通知 5kcJ  
at constant market price 按固定市价计算 ?ork^4 $s  
at constant price 按固定价格计算 cYGRy,'gH  
at cost 按成本计算 2B7h9P.NB  
at current market price 按当时市价计算；按现时市价计算 M h
`CP  
at current price 按当时价格计算；按现时价格计算 k$C"xg2  
at factor cost 按要素成本计算；按生产要素成本计算 Dp*:Q){>E  
at money-of-the-day price 按付款当日价格计算 8q?;2w\l  
at or better 按指定或较佳价位〔买卖指令〕 >']+OrQH  
at par 按面值计算；平价 C"w,('~@kW  
at sight 见票即付 6Wj@r!u  
at the close 按收市盘 JE0?@PI$  
at the opening 按开市盘 x6LjcRS|  
attestation 见证；见证条款 KNy`Lj)VPY  
at-the-money option 平价期权 Hu[
]h]  
attorney 受权人；受托代表人 3bWum  
attornment 新拥有人承认书 xE%O:a?S  
attributable profit 可归属利润 OI+E (nA  
attributable share value 可归属股份价值 I(pb-oY3!I  
Auckland Stock Exchange 奥克兰证券交易所 jOs H2^  
auction 拍卖 BBcj=]"_
 
auctioneer 拍卖商 '/k^C9~m r  
audit 审计；核数 Bg-VCJI<  
Audit Commission 审计署 #c-b}.R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] MDk*j,5V  
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〕 +%P t_  
audit review 帐目审查 Qh\YR\O  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )S^z+3p  
audited account 审计帐目；经审计的帐目 Q6=MS>JW]w  
audited annual account 经审计的周年帐目 Y2<dM/b/  
audited balance sheet 经审计的资产负债表 3[VWTq)D=  
auditor 核数师；核数主任；审计师 [*<.?9n)or  
auditor's certificate 核数师证明书；审计师证明书 (vKI1^,  
auditor's report 核数师报告；审计师报告  }mKwFVZ  
Aussie bond 澳元债券 Zvxp%dES  
austerity budget 紧缩预算 pA<eTlH  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _R)&k%i}  
Australia All Ordinaries Index 澳洲所有普通股票指数 q0Xoj__c!A  
Australian Dollar [AUD] 澳元 _zq)0\  
Australian Options Market 澳大利亚期权市场 1!!\+ c2*  
Australian Securities Commission 澳洲证券事务监察委员会 RU6KIg{H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Jy9bY  
Australian Stock Exchange 澳大利亚证券交易所 !2z!8kI  
Austrian Schilling [ATS] 奥地利先令 l]H0g[  
authentication 认证；鉴证 ``!GI'^  
authority to purchase 委托购买证；委购书 2}w#3K  
authorization 认可；核准；授权；授权书 )R~aA#<>  
authorization by direction 指示授权 (^LS']ybc  
authorization by instruction 指令授权 0Q'v HZ"  
authorization by warrant 令状授权 Pey//U  
authorization of unit trust 单位信托的认可 iNQ0p:<k  
authorized agent 指定代理人 22>;vM."  
authorized capital 法定资本 m%pBXXfGYj  
authorized clerk 出市员 \m f*ge
\  
authorized dealer 认可交易商 "A;s56}'&  
authorized financial institution 认可财务机构 2
JVxzj<~`  
authorized fund 认可基金 =+<d1W`>0  
authorized fund house 获授权的基金公司；认可基金公司 u,eZ6  
authorized institution 认可机构 #4><r.v3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Nsn~@.UuSW  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b$Ln}<  
authorized insurer 获授权保险人；获认可承保人 [Eu];  
authorized investment 特准投资项目 lyyX<=E{)  
authorized person 获授权人 ^_68]l=  
authorized representative 获授权代表 O+_N!/  
authorized share capital 法定股本 ZHCr2^w6  
automated quotation system 自动报价系统 Q[uAIyv0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] bg}+\/78#  
自动交易系统〔香港期货交易所有限公司〕 jq(qo4~;  
automatic adjustment mechanism 自动调整机制 0 " y%9  
automatic adjustment system 自动调整系统 >Q=Ukn;k  
Automatic Clearing House 自动票据交换所 d8E,o7$m  
automatic exchange rates accumulation system 自动化汇率累集系统 |g<*Rk0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i?;R}%~  
automatic teller machine [ATM] 自动柜员机 ?g3 ]~;#  
autopay 自动转帐 fywvJ$HD]L  
available assets 可用资产 k9mi5Oc  
available fiscal reserve 现存财政储备 *_1[[~Aw  
available profit 可用利润 @uM EXP  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 L,?/'!xV  
average 平均；平均数；海损 h*3{6X#(/  
average basic salary 平均基本薪金 A2NF<ZsD  
average consumer expenditure 平均消费开支；一般消费开支 -f?Ah  
average cost 平均成本 ^,TTwLy-t  
average cost of land production 增辟土地平均成本 
R-  
average daily turnover 平均每日成交额 =1Z;Ma<;  
average daily wage rate 平均每日工资率 WhFS2Jl0  
average expenditure pattern 平均开支模式 rA1
qSG~c  
average growth rate 平均增长率 *P!s{i  
average net fixed assets 固定资产平均净值 ]CX[7Q
+'  
average of relatives 相对价格平均数 |CIC$2u  
average price 平均价格 f@@s1gdb  
average propensity to consume 平均消费倾向；一般消费倾向 y\'P3ihK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \~#WY5  
average rate 平均率 M
4KWN'  
average revenue 平均收入；平均收益 pZk6w1d!  
average stock 平均库存；平均存货 rCBfD  
average yearly rent 平均年租 ,PECYwegkt  
avoidance of double taxation 避免双重课税 lZW
K2  
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 "NzD1k6.L  
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