一些有用的会计术语(也不知道发的地方对不对)A

A: AE&IN.-  
A share Ａ股；甲类股份 Zn"1qLPF  
abatement of tax 减税；减扣免税额 I:,D:00+  
ABN AMRO Bank N.V. 荷兰银行 "ju0S&  
above-the-line expenditure 线上项目支出；经常预算支出 or..e  
above-the-line receipt 线上项目收入；经常预算收入 %
2TjG  
ABSA Asia Limited 南非联合亚洲有限公司 9Sk?tl
 
absolute change 绝对数值变更 d=8q/]_p  
absolute expenditure 实际开支 pTk1iGfB  
absolute guideline figure 绝对准则数字 H| 1O>p&  
absolute interest 绝对权益 Oj^qh+r  
absolute order of discharge 绝对破产解除令 4^Ghn  
absolute profit margin 绝对利润幅度 Rjz~n38.  
absolute value 实值；绝对值 ay,E!G&H  
absolutely vested interest 绝对既得权益 'hl4cHk14  
absorbed cost 已吸收成本；已分摊成本 B&RgUIrFoY  
absorption 吸收；分摊；合并 U>s$}Y:+Z  
absorption rate 吸收率；摊配率；分摊率 b{wj4  
ACB Finance Limited 亚洲商业财务有限公司 C"!k`i=Lj  
acceptable form of reciprocity 合理的互惠条件 #Jqa_$\.  
acceptable rate 适当利率；适当汇率 QL_9a,R'r  
acceptance agreement 承兑协议 >gFEA0-  
acceptance for honour 参加承兑 PK<+tIm\  
acceptor 承兑人；接受人；受票人 qg#|1J6e  
acceptor for honour 参加承兑人 /htM/pR  
accident insurance 意外保险 XUp'wP  
Accident Insurance Association of Hong Kong 香港意外保险公会 >|@i8?|E  
accident insurance scheme 意外保险计划 /vLdm-4  
accident year basis 意外年度基准 0O:')R&  
accommodation 通融；贷款 .y~vn[qN  
accommodation bill 通融票据；空头票据 Juqe%he`  
accommodation party 汇票代发人 &KS*rHgt?  
account balance 帐户余额；帐户结余  *c6o#[l  
account book 帐簿 lboi\GP|  
account collected in advance 预收款项 =1'vXPv`  
account current book 往来帐簿 t}]R0O.s  
account of after-acquired property 事后取得的财产报告 U4*Q;A#  
account of defaulter 拖欠帐目 M$0-!$RY  
account payable 应付帐款 ^$I8ga  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s35`{PR  
account receivable 应收帐款 oX #WT  
account receivable report 应收帐款报表 o6[aP[~F  
account statement 结单；帐单；会计财务报表 ;9rS[$^$O  
account title 帐户名称；会计科目 nF!6  
accountant's report 会计师报告 R#x~f  
Accountant's Report Rules 会计师报告规则 m<X[s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 U'(@?]2<G  
Accounting Arrangements 《会计安排》 ^Voi4;  
accounting basis 会计基础 TppuEC>  
accounting by Official Receiver 破产管理署署长呈交的帐目 6*\WH%  
Accounting Circular 《会计通告》 yHk}'YP  
accounting class 会计类别 T7bDt  
accounting date 记帐日期；会计结算日期 <+mYC'p  
accounting for money 款项核算 Oe/\@f0bLT  
Accounting Officer 会计主任 0<";9qN)6  
accounting period 会计报告期；会计期 :K)7_]y  
accounting policy 会计政策；会计方针 Qmg2lP.)  
accounting practice 会计惯例 /e
O:1c  
accounting principle 会计准则 DQy<!Wb+  
accounting record 会计记录 ym=7EY?o  
accounting report 会计报告 &xYO6_.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Sd |=*X  
Accounting Society of China 中国会计学会 qG<3H!Z!ky  
accounting statement 会计报表 y k{8O.g  
accounting system 会计制度；会计系统 ;#Y'SK  
accounting transaction 会计事项；帐务交易 .*Mp+Q}^  
accounting treatment 会计处理 :[r/ Y  
accounting year 会计年度 nR(v~_y[V  
accretion 增值；添加 nign"r  
accrual 应计项目；应累算数目 !JGe .U5  
accrual basis 应计制；权责发生制 lPaTkZw  
accrual basis accounting 应计制会计；权责发生制会计 8%ea(|Wjg  
accrue 应累算；应计 f
)x(sk  
accrued benefit 应累算利益 ``?79MJ5  
accrued charges 应计费用 LN0pC}F  
accrued cumulative preference share dividend 应累算的累积优先股股息 l{o,"P"  
accrued expenses 应累算费用 Rl/5eE8  
accrued interest payable 应付利息；应计未付利息 p.^qB]%  
accrued interest receivable 应收利息；应计未收利息 sW^e D;  
accrued right 累算权益 tSVWO]<  
accruing profit 应累算的利润 SYE+A`a  
accumulated fiscal reserve 累积财政储备 "
\k|Z  
accumulated profit 累积利润；滚存溢利 YLsOA`5X  
accumulated reserve 累积储备 j"F?^0aR,Q  
accumulation of surplus income 累积收益盈余 H-&T)  
acquired assets 既得资产 1p5n}|  
acquisition 收购；购置；取得 B{ Ab#  
acquisition cost 购置成本 $-MVsa9>I  
acquisition expenses 购置费用 .C*mDi)wZ  
acquisition of 100% interest 收购全部股权 .sCj3sX*  
acquisition of control 取得控制权 0H/)wy2ym  
acquisition of fixed assets 购置固定资产 CBr(a'3{Z  
acquisition of shell “买壳” 2<
FEn$n[  
acquisition price 收购价 dM=45$\q  
act of God 天灾 ?:42jp3  
acting partner 执事合伙人 F1)5"7f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 abD@0zr  
active partner 积极参与的合伙人 S54q?sb_  
active trading 交投活跃 3Cw}y55_y  
actual circulation 实际流通 
nZ'-3  
actual cost 实际成本 re~T,PPM  
actual expenditure 实际开支；实际支出 zub"Ap3  
actual income 实际入息；实际收入；实际收益 `y|_hb  
actual market 现货市场 l+a1`O  
actual price 现货价；实际价格 $niG)@*  
actual profit 实际利润 k-Yli21-/|  
actual quotation 实盘；实际价位；实际报价 "g,`Ks ];  
actual year basis 按实际年度计算 Fq$r>tmV  
actuals 实货 w^"IR  
actuarial investigation 精算调查 ZZ
n$N-  
actuarial principle 精算原则 @y'0_Y0-B  
actuarial report 精算师报告 a$j ~YUG_  
Actuarial Society of Hong Kong 香港精算学会 r~z'QG6v/  
actuarial valuation 精算师估值 rQxiG[0  
actuary 精算师 4{@{VsXN  
ad referendum agreement 暂定协议；有待覆核的协定 r7,}"Pl  
ad valorem duty 从价税；按值征税 ]rG/?1'^i  
ad valorem duty system 从价税制 0NeIQr1N_  
ad valorem fee 从价费 <D[0mi0  
ad valorem tariff 从价关税 3vs{*T"  
additional allowance 额外免税额 4[(NxXH8M  
additional amount for unexpired risk 未过期风险的额外款额 =C2KHNc  
additional assessable profit 补加应评税利润 B[I9<4}  
additional assessment 补加评税 g#MLA5%=u  
additional commitment 额外承担 )q66^%;S  
additional commitment vote 额外承担拨款 RfO
JUz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wFX9F3m  
additional dependent parent allowance 供养父母额外免税额 f14^VTzP/#  
additional provision 额外拨款 1ysQvz  
additional stamp duty 附加印花税 8t3m$<7  
additional tax 补加税罚款；补加税款 Sbl=U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^)wKS]BQ..  
adjudged bankrupt 被裁定破产 @c-  
adjudicated bankrupt 裁定破产人 -V4%f{9T3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -@e2/6Oi  
adjudication of bankruptcy 裁定破产；宣告破产 Q~tXT_  
adjudication of insolvency 裁定无力偿还债务 N
+ak{3
  
adjusted actual 经调整的实数；调整后的实数 RC/45:hZZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 lxm/*^  
adjusted figure 经调整的数字；调整后的数额 P}]o$nWT  
adjusted liabilities 经调整的负债；调整后的负债 [}YUi>NGA  
adjusted loss 经调整的亏损；调整后的亏损 j.ucv  
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 sO` oapy  
adjusted profit 经调整的利润；调整后的利润 qm3H/cC9+  
adjusted surplus 经调整的盈余额；调整后的盈余额 `sCn4-$8  
adjusted value 经调整的价值；调整后的价值 V"Z8-u  
adjustment 调整；修订；理算〔保险〕 z)S6f79`Q  
adjustment centre 调剂中心 {O9(<g  
adjustment lag 调整过程的时间差距；调整时差 BY.k.]/  
adjustment mechanism 调整机制 tEL9hZzI  
adjustment of loss 亏损调整 F~8'3!<9  
adjustment process 调整过程；调整程序 qXg&E}]:=  
adjustment range 调整幅度 vjq2(I)u  
administered exchange rate 受管制汇率 +i!5<nn  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kDE-GX"Y  
administration expenses 行政费用 g"Y_!)X  
administration fee 手续费；行政费 ~L"$(^/  
administration in bankruptcy 破产管理 odSPl{.>d  
administration order 遗产管理令 p_h/hTi  
administrator 管理人；遗产管理人 _Z Sp$>)/  
administrator of the estate 遗产管理人 {Q3OT  
admission of debt 债项承认书 P&uSh?[ ^  
admission of proof 接纳债权证明 "~5cz0 H3v  
advance 放贷款项；垫付款项；预支款项；预付款项 E`UkL*Q  
advance account 暂支帐目；预付款帐户 |ZL?Pqki  
advance compensation 预付补偿金 4%^z=%  
advance from shareholder 股东垫款 `^Vd*  
advance pending reimbursement 预支以待日后付还 oGRk/@  
advanced economy 先进经济体系 TIKkS*$  
advancement 预付；预付财产 !,$#i  
advances warrant 垫款令 `UTPX'Vz  
advancing 贷出 c1"wS*u  
adverse balance 逆差 BS*79heY  
adverse exchange 逆汇 Tb$))O}  
advertisement addressed to shareholders 在报章刊登的致股东通告 y)fMVD"(  
advice for collection 托收通知书 q1T)H2S  
advice of drawing 提款通知书；汇票通知书 B;r_[^  
advice of payment 付款通知 /)6T>/  
Advisory Committee [Securities and Futures Commission] w6i2>nu_O  
谘询委员会〔证券及期货事务监察委员会〕 =I`S7oF  
Advisory Committee on Diversification 经济多元化谘询委员会 gS5REC4I/  
affidavit 誓章；遗产申报誓章 dS ojq6M  
affidavit of no receipt 述明无收款的誓章 !fzS' pkk.  
affiliate 联号；联营公司；附属公司 -Cs( 3[  
affiliated company 附属公司；联号；联营公司 *S ag  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >$JE!.p%o  
affordability 负担能力 9j:]<?D,A  
African Development Bank [AfDB] 非洲开发银行 +@QrGY  
after-acquired property 事后取得的财产 "[N2qJ}p  
after-hours dealing 市后交易 d}\]!x3t  
after-tax profit 税后盈利；税后利润；税后溢利 m$p}cok#+S  
agency agreement 代理协议 _y~6b{T  
agency expenses 代理机构的开支 ^OKm (  
agency fee 代理费 )8A.Wg4S;c  
Agency Law 《代理法》 p^pd7)sBr  
agent 代理人；承销人 ^%$IdDx  
agent of company 公司代理人 9"S2KT@8  
agent's fee 代理人费；经纪费 E7L>5z  
aggregate 总计；总数；总体数字 $|=|"/  
aggregate amount 总款额；总额 w a_{\v=  
aggregate assets and liabilities 总体资产与负债 6Qkjr</  
aggregate at constant price 按固定价格计算的总体数字 :}e<
  
aggregate demand 总需求 g{V
(WyT@  
aggregate gross position 总持仓量 ~6f/jCluR%  
aggregate limit 总限额 4 neZw'm  
aggregate of salaries tax 合计薪俸税 ^3dc#5]Xf  
aggregate performance 总体表现；总体业绩 5-X$"Z|@  
aggregate supply 总体供应 K,g
6y#1"  
aggregate surplus 总盈余 s9ix&m  
aggregate total 整体总额 :qdyCsn2  
aggregate value 总值；合计价值 9i\RdJv.  
aggregated basis 合计基准 $5i\D rs  
aggregated net chargeable income 合计应课税入息实额 peVY2\1>R  
aggregation 合并计算；合计；总和 I6^y` 2X  
aggregation of incomes of husband and wife 夫妇入息合并计算 +j9+~  
aggregation of property 财产的总和 %unn{92)  
agio 差价；贴水 *:CTIV5N0  
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{] 6GlW  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment NPH(v`  
《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》 0eA<nK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u&l;\w  
《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》 ~EBaVl ({  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ! v![K
  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nGVr\u9z  
agreement for a settlement 授产协议 %$&eC  
agreement for assignment 转让协议 nOPB*{r|  
agreement for sale 售卖协议；买卖协议 R|RGoGE6g  
agreement for sale and purchase 买卖协议 2E-Kz?,:[  
agreement for the payment of interest 支付利息协议 lf(+]k30  
agreement for the repayment of money 还款协议 "q?(rx;  
agreement of reinsurance 再保险协议 &MX&5@ Vu  
Agricultural Bank of China 中国农业银行 U<=TAWZ@  
air passenger departure tax 飞机乘客离境税 %bP+P(vZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 791v>h   
airport tax 机场税 DNmC   
alcohol duty 酒精税 
1O Ft}>1  
alienation 让与；让渡；转让 usc/DQ1  
alimony 生活费；赡养费 D\G 8p;  
All Ordinaries Index [AOI] 所有普通股指数 \*MZ1Q*x  
all risks 全险；综合险 <2(X?,N5BD  
All Sales Record for Stock Market 《股票市场成交报告》 !\'w>y7  
Allied Capital Resources Limited 新联财务有限公司 }!K #  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 iK4\N;H  
allocation letter 拨款信件 |}77'w :  
allocation of fund 分配款项；预留款项 W _[9  
allocation of profit 利润分配；溢利分配 2_Lu0Yrg  
allocation warrant 拨款令 F42^Uoaz  
allotment 分配；配股 d*u3]&?x&f  
allotment notice 股份配售通知；配股通知 Nn_b  
allotment of shares 股份分配 i{}m 8K)  
allowable 可获宽免；免税的 %Ok#~>c  
allowable business loss 可扣除的营业亏损 \/dOv

[  
allowable expenses 可扣税的支出 =>S[Dh  
allowance 免税额；津贴；备抵；准备金 &kf \[|y  
allowance for debts 债项的免税额 6Lq8#{/]u  
allowance for depreciation by wear and tear 耗损折旧免税额 )E",)}Nh  
allowance for funeral expenses 殡殓费的免税额 HE*^!2f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T pCXe\W  
allowance for repairs and outgoings 修葺及支出方面的免税额 =glG |  
allowance to debtor 给债务人的津贴 Zq{gp1WC  
alteration of capital 资本更改 +^J&x>5  
alternate trustee 候补受托人 aAcQmq TT  
amalgamation 合并 "'+/ax[{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cm!vuoB~~  
ambit of charges 征税范围；收费范围 \`8$bpW[nS  
amended valuation 经修订的估值 {dh@|BzsbH  
American Commodities Exchange 美国商品交易所 %M_F/O  
American Express Bank Limited 美国运通银行 uGC%3!f!  
American Stock Exchange 美国证券交易所 :EPe,v RT  
amortization 摊销 W^W.* ?e`  
amount due from banks 存放银行同业的款项 YxnZ0MY  
amount due from banks abroad 存放海外银行同业的款项  de8xl  
amount due from holding companies 控股公司欠款 k-4
z2qB  
amount due from local banks 存放本港银行同业的款项  v?d`fd  
amount due to banks 银行同业的存款 JrxQ.,*i  
amount due to banks abroad 海外银行同业的存款 U*EBH  
amount due to holding companies 控股公司存款 fG?a"6~  
amount due to local banks 本港银行同业的存款 )REegFN@  
amount due to outport banks 外埠银行同业的存款 t%y i3  
amount for note issue 发行纸币的款额 .' v$PEy  
amount of bond 担保契据的款额 8&hxU@T~  
amount of consideration 代价款额 MTR+|I3V  
amount of contribution 供款数额 [:izej(\  
amount of indebtedness 负债款额 sCf)#6mI  
amount of principal of the loan 贷款本金额 &i805,lx  
amount of rates chargeable 应征差饷数额 nBd(pOe  
amount of share capital 股本额 PE_JO(e;Xm  
amount of sums assured 承保款额 2L.6!THG  
amount of variation 变动幅度 5rtE/{A  
amount of vote 拨款数额 >kuu\  
amount payable 应付款额 oh:.iL}j  
amount receivable 应收款额 xNJ*TA[+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ),,0T/69+9  
analysis 分析 A)#Fyde  
ancillary risk 附属风险 jlyuu  
annual account 周年帐目；周年帐目报表；年度决算；年结 oB<!U%BN  
annual accounting date 年结日期 1yS:`  
annual allowance 每年免税额；年积金；年度津贴；年津  u7&5t  
annual balance 年度余额 6/0bis H  
annual disposable income 每年可动用收入 ihct~y-9W  
annual estimates 周年预算 ~A(^<  
annual fee 年费 ;e2D}  
annual general meeting 周年大会 8yswi[  
annual growth rate 年增率；每年增长率 ws;|fY  
annual long-term supplement 长期个案每年补助金 R_80J=%0  
annual pensionable emolument 可供计算退休金的年薪 gd0a,_`M  
annual report 年报 &jr
c]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7 $dibTER  
annual return 周年报表；周年申报表；每年报税表格 nx!+:P ,  
Annual Return Rules 《周年报表规则》 I!Fd~g9I4  
annual review of consumer prices 每年消费物价回顾 Gfepm$*%  
annual roll-forward basis 逐年延展方式 IR8qFWDZ  
annual salary 年薪 <`BDN  
annual statement 年度报表；年度决算表 0\1g-kc!v  
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 E]pDp /D  
annuitant 年金受益人 XCGK&OGI  
annuity 年金 y+',jM  
annuity contract 年金合约 WuQ;Da0+_F  
annuity on human life 人寿年金 C)cuy7<  
antecedent debt 先前的债项 QwnqysNx4  
ante-dated cheque 倒填日期支票 ~kI$8oAry  
anticipated expenditure 预期开支 +^$E)Ol  
anticipated net profit 预期纯利 :?gp}.  
anticipated revenue 预期收入 ~qE:Nz0@  
anti-inflation measure 反通货膨胀措施 Q^'xVS_.  
anti-inflationary stance 反通货膨胀立场 "Qk)EY  
apparent deficit 表面赤字 "!#KQ''R  
apparent financial solvency 表面偿债能力 m>DJ w7<  
apparent partner 表面合伙人 Z>.('  
application for personal assessment 个人入息课税申请书 #_'^oGz`  
application of fund 资金应用 .p78 \T  
application to release as liquidator and to destruct the books of accounts and documents
{T5u"U4  
申请免除清盘人职务及毁灭帐簿与文件 DNRWE1P2bg  
appointed actuary 委任精算师  p-6T,')  
appointed auditor 委任核数师；委任审计师 2}9M7Z",2  
appointed trustee 委任的受托人 6^,
;^  
appointer 委任人 yh+.Yn=
+  
apportioned pro rata 按比例分摊 L}tP_ *  
apportionment 分配；分摊 *3(mNpi{_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @,q<CF@Y  
apportionment formula 分摊方程式 xQxq33\  
apportionment of estate duty 遗产税的分摊 5C5OLAl v  
appraisal 估价；评估 `dgZ`#  
appreciable growth 可观增长 NqN}] nu6  
appreciable impact 显着影响 XrGP]k6.^  
appreciable increase 可观增长 j HEt   
appreciation 增值；升值 &Y2Dft_K  
appreciation against other currencies 相对其他货币升值 tf>"fU\P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -=2V4WU~  
appreciation tax 增值税 CS;4ysNf  
appropriation 拨款；拨用；拨付 .|KBQMI  
appropriation account 拨款帐目 qy/t<2'  
Appropriation Bill 拨款法案 1-sG`%  
appropriation-in-aid system 补助拨款办法 ;IR.6k$;  
approved assets 核准资产 lB   
approved basket stock 认可一篮子证券 (JT 273  
approved budget 核准预算 UYhxgPGsj  
approved charitable donation 认可慈善捐款 CrYPcvd6  
approved charitable institution 认可慈善机构 2CV?cm  
approved currency 核准货币；认可货币 2k^'}7G%  
approved estimates 核准预算 D/Py?<n-B  
approved estimates of expenditure 核准开支预算 5I/lFoy7  
approved overseas insurer 核准海外保险人 ULzrJbP'7  
approved overseas trust company 核准海外信托公司 `r&]Ydu:  
approved pooled investment fund 核准汇集投资基金 h*\u0yD)  
approved provident fund scheme 认可公积金计划 1YtK+,mz  
approved provision 核准拨款 +77B656  
approved redeemable share 核准可赎回股份 D=}\]Krmay  
approved regional stock 认可地区性证券 <sls1,  
approved retirement scheme 认可退休金计划 6>z,7 [  
approved subordinated loan 核准附属贷款 +.QJZo_  
arbitrage 套戥；套汇；套利 dEZlJo@J  
arbitrageur 套戥者；套汇者 H4<Q}([w  
arbitrary amount 临时款项 0xfF  
arrangement 措施；安排；协定 #g<6ISuf  
arrears 欠款 _Sl3)  
arrears of pay 欠付薪酬 ZKai*q4?  
arrears of revenue 逾期未收税款；逾期未收的帐项 H^M>(kT#&  
articles of association 组织章程；组织细则；组织章程细则 4B)%I`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XJ7pX1nf  
ascertainment of profit 确定利润 >+):eBL  
"Asia Clear" “亚洲结算系统” .sD=k3d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s%1ZraMvJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i:1 @ vo  
Asian Development Fund [ADF] 亚洲发展基金 ?/8V%PL~$  
Asian dollar bond 亚洲美元债券 %Rk DR  
Asian dollar market 亚洲美元市场 \J;_%-Z  
Asian dollar rate 亚洲美元利率 -_XTy!I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %^[D+1ULb  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'UM *7  
asked price 沽盘；喊价；索价；卖方报价 I+ Y{_yw"f  
assessable income 应评税入息 ],Yy)<e.  
assessable loss 应评税亏损 %*#+(A"V  
assessable profit 应评税利润 5G
GO:
  
assessable value 应评税值 dg_w$#  
assessed profit 估定利润 Y(R.<LtY  
assessed value 经评估价值 L@Q+HN  
assessment 评税；评定；估价；评税单 !;0K=~(Y^  
assessment number 评税编号；估价编号 ]J@-,FFC  
assessment of additional tax 补加税评税 tS-gaT`T  
assessment of performance 业绩评估；实绩评价 !s:e  
Assessor 评税主任 ;%;||?'v  
asset price bubbles 资产价格泡沫 n~.$
iN  
asset-backed securities 具资产保证的证券 $m A2AI  
assets accretion 资产增值 r-.>3J  
assets and liabilities 资产与负债 <_#2+7Qs  
assets betterment statement 资产递增表；资产改进表 m.<u!MI  
assets lending 实物放款；有抵押贷款 h~ZLULW)B  
assets of the company passing on the death 死者去世时转移的公司资产 ;#:AM;  
assets pledged as security for liabilities 用作负债抵押的资产 5{
bc&?"  
assets portfolio 资产投资组合 9Vo*AK'&U  
assets price 资产价格 dqs~K7O^E  
assets quality 资产质素 m xqY  
assets realization 资产变现 Qj*.Z4ue  
assets refinancing arrangement 资产再集资安排 fP\q?X@]E  
assets securitization 资产证券化 z+-o}i  
assets situated outside Hong Kong 在香港以外地方的资产 D:/q<<|  
assets stripping 削减资产；拆卖资产 .ws86stFSb  
assets value 资产值 =1@LMIi5x  
assignee 承让人 RB|i<`Z  
assignment 转让；转让书；转让契 ?)186dp  
assignment of interest 权益转让 FSn3p}FVa  
assignment of letters patent and trade mark 专利证书及商标转让 r$8'1s37`  
assignment of property 物业转让；物业转让书 )BvMFwQG  
assignment right 转让权 !&9(D^  
assignor 转让人 ]!&$&t8.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m uy^>2p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 n,2   
associate member 附属会员 EO~L.E%W  
associated body corporate 相联法人团体 >0W P:-\*  
associated company 相联公司；联属公司 o+7)cI  
associated corporation 相联法团 wjD<"p;P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q;g7<w17  
公认会计师公会〔英国〕 &K{8- t  
Association of Futures Exchange Brokers 香港期货经纪协会 RB4 +"QUh  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9)NKI02M|  
association of underwriters 承保人组织 XbB(<\0+  
assumption of control 接管 23WrJM!2N  
assurance 担保；保险；转易；转易书 ,
w3-*z  
assurance of interest 权益的转易 f:ObI  
at 19XX price 按一九ＸＸ年价格计算 
doOuc4  
at a discount 按赔价计算；按贴水价格计算；打折扣 6-fv<Pn  
at a premium 按溢价计算；按升水价格计算 HE%
/+mZN  
at call 通知付款；按通知 . ump? M  
at constant market price 按固定市价计算 $`55
E(  
at constant price 按固定价格计算 ?-vWNv  
at cost 按成本计算 ao"2kqa)r  
at current market price 按当时市价计算；按现时市价计算 )c{>@WM~  
at current price 按当时价格计算；按现时价格计算 O~6%Iz`  
at factor cost 按要素成本计算；按生产要素成本计算 ]i@73h YT  
at money-of-the-day price 按付款当日价格计算 OtmDZ.t;`  
at or better 按指定或较佳价位〔买卖指令〕  d]`6N  
at par 按面值计算；平价
[I3Nu8  
at sight 见票即付 ]LUcOR  
at the close 按收市盘 o_BTo5]  
at the opening 按开市盘 ^`'\eEa  
attestation 见证；见证条款 4,z|hY_*t  
at-the-money option 平价期权 IBo  
attorney 受权人；受托代表人 G<n75!  
attornment 新拥有人承认书 abQ.N  
attributable profit 可归属利润 wW1VOj=6V"  
attributable share value 可归属股份价值 e
IY`RMo (  
Auckland Stock Exchange 奥克兰证券交易所 ={sjoMW  
auction 拍卖 +w^,!gA&  
auctioneer 拍卖商 <1l%|   
audit 审计；核数 in<.0v9w  
Audit Commission 审计署 ,3Q~X$f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  pE)NSZ  
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〕 *k6
2Qz3  
audit review 帐目审查 1vj@qw3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 e^>>"tr  
audited account 审计帐目；经审计的帐目 5 ix*wu`,  
audited annual account 经审计的周年帐目 |p&EP2?T  
audited balance sheet 经审计的资产负债表
e"%TU  
auditor 核数师；核数主任；审计师 ]yf?i350  
auditor's certificate 核数师证明书；审计师证明书 >X$JeME3  
auditor's report 核数师报告；审计师报告 Y:ly x-lj  
Aussie bond 澳元债券 a+cMXMf  
austerity budget 紧缩预算 `xLsD}32  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 C6;2Dd]"N  
Australia All Ordinaries Index 澳洲所有普通股票指数 0]|`*f&p;  
Australian Dollar [AUD] 澳元 ]u|v7}I4  
Australian Options Market 澳大利亚期权市场 5p[}<I{  
Australian Securities Commission 澳洲证券事务监察委员会 ~{/M_ =  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O D}RnKL  
Australian Stock Exchange 澳大利亚证券交易所 =#V^t$  
Austrian Schilling [ATS] 奥地利先令 *=!e,  
authentication 认证；鉴证 '6dVe
2V  
authority to purchase 委托购买证；委购书 <#C,66k  
authorization 认可；核准；授权；授权书 `s CwgY+  
authorization by direction 指示授权 Q%JI-&K  
authorization by instruction 指令授权 CLrX!JV>  
authorization by warrant 令状授权 fZo#
:"{/K  
authorization of unit trust 单位信托的认可 P"_/P8  
authorized agent 指定代理人 H`CID*Ji  
authorized capital 法定资本 5[ zN M  
authorized clerk 出市员 &>-j4,M  
authorized dealer 认可交易商 {|?^@  
authorized financial institution 认可财务机构 xak)YOLRV  
authorized fund 认可基金 ^?VQ$o2  
authorized fund house 获授权的基金公司；认可基金公司 En
M  
authorized institution 认可机构 A`Z/B[)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t5-O-AI[b{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 l*1|B3#m!  
authorized insurer 获授权保险人；获认可承保人 'I]XX==_  
authorized investment 特准投资项目 t WI-  
authorized person 获授权人 Q1,sjLO-a  
authorized representative 获授权代表 WA`A/`taT  
authorized share capital 法定股本 HT;^
u"a~  
automated quotation system 自动报价系统 32YbBGDN!f  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5?7AzJl>  
自动交易系统〔香港期货交易所有限公司〕 ,|]JaZq  
automatic adjustment mechanism 自动调整机制 cV+?j}"*+  
automatic adjustment system 自动调整系统 h:?^0b!@  
Automatic Clearing House 自动票据交换所 4@PA+(kvS  
automatic exchange rates accumulation system 自动化汇率累集系统 xLW$>;kI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %2}fW\%'  
automatic teller machine [ATM] 自动柜员机 M13HD/~O  
autopay 自动转帐 S+T/(-W  
available assets 可用资产 sey,J5?  
available fiscal reserve 现存财政储备 za_b jE  
available profit 可用利润 3z8i0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 FnO@\{M"A  
average 平均；平均数；海损 EwP2,$;  
average basic salary 平均基本薪金 /{^k8 Q  
average consumer expenditure 平均消费开支；一般消费开支 Pxlc RF  
average cost 平均成本 r]3-}:vU  
average cost of land production 增辟土地平均成本 5C Dk5B_  
average daily turnover 平均每日成交额 I!sT=w8V  
average daily wage rate 平均每日工资率 9kL,69d2  
average expenditure pattern 平均开支模式 V(7,N(  
average growth rate 平均增长率 QZzamT)"  
average net fixed assets 固定资产平均净值 9wvlR6z;u  
average of relatives 相对价格平均数 0fsVbC  
average price 平均价格 5'zXCHt  
average propensity to consume 平均消费倾向；一般消费倾向 RzEzNV  
average propensity to save 平均储蓄倾向；一般储蓄倾向 39X~<\&'  
average rate 平均率 8dczC  
average revenue 平均收入；平均收益 Yuvi{ 0  
average stock 平均库存；平均存货 l=~!'1@L}  
average yearly rent 平均年租 ,Bk5(e  
avoidance of double taxation 避免双重课税 `'YX>u/  
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 (@?mm  
oTw!#Re)  
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