一些有用的会计术语(也不知道发的地方对不对)A

A: fB7ljg  
A share Ａ股；甲类股份 ]LVnt-q  
abatement of tax 减税；减扣免税额 k% NrL@z  
ABN AMRO Bank N.V. 荷兰银行 k,lqT>C  
above-the-line expenditure 线上项目支出；经常预算支出 l#ZyB|  
above-the-line receipt 线上项目收入；经常预算收入 %p*`h43;  
ABSA Asia Limited 南非联合亚洲有限公司 iJ4<f->t  
absolute change 绝对数值变更 BCBUb  
absolute expenditure 实际开支 #fN/LO  
absolute guideline figure 绝对准则数字 L^)qe^%3  
absolute interest 绝对权益 C/  
absolute order of discharge 绝对破产解除令 *_#&"(P  
absolute profit margin 绝对利润幅度 zWtj|%ts  
absolute value 实值；绝对值 9cz)f\  
absolutely vested interest 绝对既得权益 zuMO1s  
absorbed cost 已吸收成本；已分摊成本 @.1Qs`pt  
absorption 吸收；分摊；合并 :Fnzi0b  
absorption rate 吸收率；摊配率；分摊率 BvQUn@ XE  
ACB Finance Limited 亚洲商业财务有限公司 *w|iu^G  
acceptable form of reciprocity 合理的互惠条件 P8IRH#ED  
acceptable rate 适当利率；适当汇率 5Xj|:qz<(  
acceptance agreement 承兑协议 !?6.!2  
acceptance for honour 参加承兑 qsTq*G  
acceptor 承兑人；接受人；受票人 "vsjen.K>  
acceptor for honour 参加承兑人 V(Dj
F=8  
accident insurance 意外保险 F^xaz^=`u  
Accident Insurance Association of Hong Kong 香港意外保险公会 !]G jIT]Oh  
accident insurance scheme 意外保险计划 0JyqCbl  
accident year basis 意外年度基准 l@#b;M/  
accommodation 通融；贷款 K#@
K"N=  
accommodation bill 通融票据；空头票据 r_q~'r35_  
accommodation party 汇票代发人 F  "!`X#  
account balance 帐户余额；帐户结余 RPY6Wh|4  
account book 帐簿 umryA{Ps  
account collected in advance 预收款项 f}%sO  
account current book 往来帐簿
H(?e
&Qkg  
account of after-acquired property 事后取得的财产报告 H6{Rd+\Z  
account of defaulter 拖欠帐目 QY=QQG  
account payable 应付帐款 ^(J-dK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Cc*|Zw  
account receivable 应收帐款 "raj>2@  
account receivable report 应收帐款报表 v=>3"!*  
account statement 结单；帐单；会计财务报表 6# R;HbkO  
account title 帐户名称；会计科目 :/~_sJt C  
accountant's report 会计师报告 9!c
W  
Accountant's Report Rules 会计师报告规则 .jCk#@+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e_^KI  
Accounting Arrangements 《会计安排》 t9]r  
accounting basis 会计基础 sZT VM9<)  
accounting by Official Receiver 破产管理署署长呈交的帐目 il7!}  
Accounting Circular 《会计通告》 %![4d;Z%x  
accounting class 会计类别 \wTW?>oZ  
accounting date 记帐日期；会计结算日期 IQ#So]9~Y  
accounting for money 款项核算 [XxA.S)x3  
Accounting Officer 会计主任 *50ZinfoG  
accounting period 会计报告期；会计期 9a-]T=5Ee  
accounting policy 会计政策；会计方针 S`4e@Z$  
accounting practice 会计惯例 nE4l0[_  
accounting principle 会计准则 vRxL&8`&  
accounting record 会计记录 a9L0f BRy  
accounting report 会计报告 0oQ/J:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f}A^]6MO:  
Accounting Society of China 中国会计学会 _4O[[~  
accounting statement 会计报表 ID&zY;f  
accounting system 会计制度；会计系统 >[hrJn[  
accounting transaction 会计事项；帐务交易 g*^wF?t'T  
accounting treatment 会计处理 uz8nRS s  
accounting year 会计年度 %bN"bxv^  
accretion 增值；添加 UX?X]ZYVR  
accrual 应计项目；应累算数目 "
1AjCHZ  
accrual basis 应计制；权责发生制 :3:)E  
accrual basis accounting 应计制会计；权责发生制会计 =\*S'Ded  
accrue 应累算；应计  POkXd^pI  
accrued benefit 应累算利益 :K?iNZqWN6  
accrued charges 应计费用 ;>sq_4_  
accrued cumulative preference share dividend 应累算的累积优先股股息 []!tT-Gzy  
accrued expenses 应累算费用 cz$c)It  
accrued interest payable 应付利息；应计未付利息 jjNxatAN  
accrued interest receivable 应收利息；应计未收利息 H9/XW6W,"w  
accrued right 累算权益 EccFx7h  
accruing profit 应累算的利润 g}^4^88=a  
accumulated fiscal reserve 累积财政储备 m79m{!q$-  
accumulated profit 累积利润；滚存溢利 S|tA[klh  
accumulated reserve 累积储备 l8eT{!4  
accumulation of surplus income 累积收益盈余 zC[i <'h!T  
acquired assets 既得资产 ^BQ>vI'.4  
acquisition 收购；购置；取得 >Y44{D\`  
acquisition cost 购置成本 iFY]0@yt  
acquisition expenses 购置费用 CdE2w?1  
acquisition of 100% interest 收购全部股权 nvw NjN  
acquisition of control 取得控制权 yZQ1] '^31  
acquisition of fixed assets 购置固定资产 L>eQ*311  
acquisition of shell “买壳” I):m6y@  
acquisition price 收购价 _$~ex ~v  
act of God 天灾 i_'|:Uy*F  
acting partner 执事合伙人 N.kuE=X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "bLP3  
active partner 积极参与的合伙人 ~y( ,EO  
active trading 交投活跃 `Nc`xO?  
actual circulation 实际流通 9*"[pt+tA  
actual cost 实际成本 W5M ]  
actual expenditure 实际开支；实际支出 XT\Td}>  
actual income 实际入息；实际收入；实际收益 'cWlY3%t  
actual market 现货市场   eYPt  
actual price 现货价；实际价格 /2=_B4E2  
actual profit 实际利润 f'8B[&@L  
actual quotation 实盘；实际价位；实际报价 i+kFL$N  
actual year basis 按实际年度计算 "0p +SZ~D  
actuals 实货 HE8'N=0  
actuarial investigation 精算调查 *)2x&~T*|  
actuarial principle 精算原则 "'Q$.sR  
actuarial report 精算师报告 })h'""i&xn  
Actuarial Society of Hong Kong 香港精算学会 Djg1Qh  
actuarial valuation 精算师估值 |E>v~qD8I  
actuary 精算师 e-YGuWGN7  
ad referendum agreement 暂定协议；有待覆核的协定 |s)VjS4@  
ad valorem duty 从价税；按值征税 R;5QD`  
ad valorem duty system 从价税制 wR`w@5,d  
ad valorem fee 从价费 ZP]2/;h  
ad valorem tariff 从价关税 77Q4gw~2U  
additional allowance 额外免税额 .N'%hh  
additional amount for unexpired risk 未过期风险的额外款额 5M/%
%Ox  
additional assessable profit 补加应评税利润 gwZ+GA  
additional assessment 补加评税 TPV6$a<  
additional commitment 额外承担 ZdJVs/33Vn  
additional commitment vote 额外承担拨款 yHV^a0e7EH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E` :ZH  
additional dependent parent allowance 供养父母额外免税额 !8H!Fj`|j  
additional provision 额外拨款 5x93+DkO\  
additional stamp duty 附加印花税 eUGmns  
additional tax 补加税罚款；补加税款 Qr^Z~$i t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 A=\'r<:  
adjudged bankrupt 被裁定破产 rF <iWM=  
adjudicated bankrupt 裁定破产人 RBMMXJ
j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3}.mp}K5  
adjudication of bankruptcy 裁定破产；宣告破产 U~JG1#z6  
adjudication of insolvency 裁定无力偿还债务 >n@>h$]  
adjusted actual 经调整的实数；调整后的实数 3M`hn4)K  
adjusted current assets 经调整的流动资产；调整后的流动资产 uaZ"x&oZ#  
adjusted figure 经调整的数字；调整后的数额 ru(?a~lF8~  
adjusted liabilities 经调整的负债；调整后的负债 q329z>  
adjusted loss 经调整的亏损；调整后的亏损 (9'G  
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 o}j_eHl{  
adjusted profit 经调整的利润；调整后的利润 'Kt4O9=p  
adjusted surplus 经调整的盈余额；调整后的盈余额 ePIly)=X  
adjusted value 经调整的价值；调整后的价值 9g<_JcN  
adjustment 调整；修订；理算〔保险〕 ,_e/a
  
adjustment centre 调剂中心 J7&.>y1%  
adjustment lag 调整过程的时间差距；调整时差 o{
YW  
adjustment mechanism 调整机制 !/=9VD{U!  
adjustment of loss 亏损调整 =l?"=HF  
adjustment process 调整过程；调整程序 qW`XA  
adjustment range 调整幅度 .$}Z:,aB  
administered exchange rate 受管制汇率 8H
$@Xts  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kOlI?wc  
administration expenses 行政费用 P5ESrZ@f  
administration fee 手续费；行政费 @ B}c4,  
administration in bankruptcy 破产管理 [|m>vY!  
administration order 遗产管理令 &})4?5  
administrator 管理人；遗产管理人 .yHHogbt  
administrator of the estate 遗产管理人 ID{Pzmt-  
admission of debt 债项承认书 8O;rp(N.n  
admission of proof 接纳债权证明 }SJLBy0  
advance 放贷款项；垫付款项；预支款项；预付款项 
5Fl  
advance account 暂支帐目；预付款帐户 H8=vQy  
advance compensation 预付补偿金 /(WX!EEsB  
advance from shareholder 股东垫款 }AeE|RNc  
advance pending reimbursement 预支以待日后付还 Npg5Z%+y  
advanced economy 先进经济体系 0N} wD-  
advancement 预付；预付财产 hoSU`X  
advances warrant 垫款令 }y-AoG  
advancing 贷出 4,R\3`b  
adverse balance 逆差 ?L~=Z\H  
adverse exchange 逆汇 )=SYJ-ta<  
advertisement addressed to shareholders 在报章刊登的致股东通告 }X W#?l  
advice for collection 托收通知书 gw}7%U`T9  
advice of drawing 提款通知书；汇票通知书 zN729wK  
advice of payment 付款通知 {) '" k6w  
Advisory Committee [Securities and Futures Commission] ADwwiq#E  
谘询委员会〔证券及期货事务监察委员会〕 p1`'1`.3  
Advisory Committee on Diversification 经济多元化谘询委员会 gen3"\Og{  
affidavit 誓章；遗产申报誓章 7p"~:1hU  
affidavit of no receipt 述明无收款的誓章 6m;wO r  
affiliate 联号；联营公司；附属公司 m%[
2x#  
affiliated company 附属公司；联号；联营公司 DlQ[}5STF  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C>(
M+qXL+  
affordability 负担能力 *Tlws  
African Development Bank [AfDB] 非洲开发银行 )MX1776kU  
after-acquired property 事后取得的财产 ?-6x]l=]  
after-hours dealing 市后交易 
O}\"$n>  
after-tax profit 税后盈利；税后利润；税后溢利 jW+VU
F-t  
agency agreement 代理协议 }1^tK(Am  
agency expenses 代理机构的开支 ?6l,   
agency fee 代理费 3vvFF]D5k  
Agency Law 《代理法》 _`Yvfz3  
agent 代理人；承销人 #dn%KMo2r  
agent of company 公司代理人 "l2N_xX;  
agent's fee 代理人费；经纪费 [7Kj$PB3  
aggregate 总计；总数；总体数字 gWU(uBS  
aggregate amount 总款额；总额 5GWM )vrZg  
aggregate assets and liabilities 总体资产与负债 d9e H}#OY  
aggregate at constant price 按固定价格计算的总体数字 xr7<(:d  
aggregate demand 总需求 L^ jC& dF  
aggregate gross position 总持仓量 YQ[&h  
aggregate limit 总限额 9Av- ;!]  
aggregate of salaries tax 合计薪俸税 5IF~]5s  
aggregate performance 总体表现；总体业绩 BX)cV  
aggregate supply 总体供应 W~@GK  
aggregate surplus 总盈余  M$-(4 0  
aggregate total 整体总额 yKk,);  
aggregate value 总值；合计价值 G4`sRaT.  
aggregated basis 合计基准 p=P0$P+KM  
aggregated net chargeable income 合计应课税入息实额 iRr&'k  
aggregation 合并计算；合计；总和 M6>
\R$  
aggregation of incomes of husband and wife 夫妇入息合并计算 /-<m(72wF  
aggregation of property 财产的总和 n*8RYm)?  
agio 差价；贴水 Dm`U|<o  
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》 %w|3:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @OL3&R  
《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》 MsiC!j.-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Zo638*32  
《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》 p=5H^E m1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MAhPO!e5.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $R#L@iL-  
agreement for a settlement 授产协议 8@C|exAD`  
agreement for assignment 转让协议
gt~2Br4  
agreement for sale 售卖协议；买卖协议 y7L4jO9h  
agreement for sale and purchase 买卖协议
>A@D;vx  
agreement for the payment of interest 支付利息协议 >~bj7M6t  
agreement for the repayment of money 还款协议 gZ%O<XO  
agreement of reinsurance 再保险协议 z(#hL-{c  
Agricultural Bank of China 中国农业银行 9,a,A6xry  
air passenger departure tax 飞机乘客离境税 3b/vyZF  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 DDCQAf  
airport tax 机场税 @IKe<{w  
alcohol duty 酒精税 8LM1oal}  
alienation 让与；让渡；转让 C5n=2luI_
 
alimony 生活费；赡养费 kAF}*&Kzd~  
All Ordinaries Index [AOI] 所有普通股指数 lL+^n~g  
all risks 全险；综合险 TXOW/{B  
All Sales Record for Stock Market 《股票市场成交报告》 M>z7H"jCu  
Allied Capital Resources Limited 新联财务有限公司 Q1&dB{L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 aiX;D/t?  
allocation letter 拨款信件 r`"#c7)  
allocation of fund 分配款项；预留款项 /W
gWe  
allocation of profit 利润分配；溢利分配 FoXQ]X7"  
allocation warrant 拨款令 *L8HC8IbH  
allotment 分配；配股 HkB<RsS$p_  
allotment notice 股份配售通知；配股通知 C- Rie[  
allotment of shares 股份分配  YaZ"&i  
allowable 可获宽免；免税的 vgp%;-p(  
allowable business loss 可扣除的营业亏损 CH+&  
allowable expenses 可扣税的支出 "9T`3cM0  
allowance 免税额；津贴；备抵；准备金 U4I` xw'  
allowance for debts 债项的免税额 Oqe.t;E 0}  
allowance for depreciation by wear and tear 耗损折旧免税额 >u#VHaB  
allowance for funeral expenses 殡殓费的免税额 r%mTOLef  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^3s&90  
allowance for repairs and outgoings 修葺及支出方面的免税额 `Q^Sm`R  
allowance to debtor 给债务人的津贴 KIl.?_61O  
alteration of capital 资本更改 m-FDCiN>  
alternate trustee 候补受托人 &B,& *Lp  
amalgamation 合并 .E8p-R5)V>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EuA<{%i  
ambit of charges 征税范围；收费范围 7?WBzo!!L  
amended valuation 经修订的估值 w=>mG-  
American Commodities Exchange 美国商品交易所 +rO<'H:umJ  
American Express Bank Limited 美国运通银行 4'[ V'c\  
American Stock Exchange 美国证券交易所 =v=!x  
amortization 摊销 *pUV-^uo  
amount due from banks 存放银行同业的款项 7Cp_41._  
amount due from banks abroad 存放海外银行同业的款项 u`
2k6.-  
amount due from holding companies 控股公司欠款 s3
!LR2qiF  
amount due from local banks 存放本港银行同业的款项 __%E!*m"<_  
amount due to banks 银行同业的存款 \k-juF80  
amount due to banks abroad 海外银行同业的存款 iC2n
HZ*,  
amount due to holding companies 控股公司存款 a-2 {x2O  
amount due to local banks 本港银行同业的存款 1)r_h(  
amount due to outport banks 外埠银行同业的存款 ^TuEp$Z=  
amount for note issue 发行纸币的款额 ]+7c1MB(5  
amount of bond 担保契据的款额 O +}EE^*a  
amount of consideration 代价款额 Rw8m5U  
amount of contribution 供款数额 Q31c@t  
amount of indebtedness 负债款额 oT{yttSNo  
amount of principal of the loan 贷款本金额 9yAu<a  
amount of rates chargeable 应征差饷数额 1Sk6[h'CL  
amount of share capital 股本额 Z*3}L  
amount of sums assured 承保款额 0! %}  
amount of variation 变动幅度 80>!qG  
amount of vote 拨款数额 2![W N*N>O  
amount payable 应付款额 <s3(
  
amount receivable 应收款额 JLn<,Gn)<\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %"fKZ  
analysis 分析 *9wHH-#  
ancillary risk 附属风险 U {!{5l:  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^}\R]})w"  
annual accounting date 年结日期 ]arskmB]  
annual allowance 每年免税额；年积金；年度津贴；年津 s4k%ty}  
annual balance 年度余额 fG5}'8  
annual disposable income 每年可动用收入 o
^6j(~  
annual estimates 周年预算 X6 :~Rjim*  
annual fee 年费 #;]F:TlR  
annual general meeting 周年大会 ^ w1R"qE"m  
annual growth rate 年增率；每年增长率 6u;(R0n  
annual long-term supplement 长期个案每年补助金 0Ch._~Q+20  
annual pensionable emolument 可供计算退休金的年薪
n9-[z2n  
annual report 年报 `:O.g9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0lN8#k>H  
annual return 周年报表；周年申报表；每年报税表格 :[03upyS  
Annual Return Rules 《周年报表规则》 |:[vpJFK  
annual review of consumer prices 每年消费物价回顾 P?7b,
a95O  
annual roll-forward basis 逐年延展方式 >AFpO*q"  
annual salary 年薪 f`rz)C03  
annual statement 年度报表；年度决算表 U# B  
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 R/|{?:r?:x  
annuitant 年金受益人 AE _~DZ:%c  
annuity 年金 dig76D_[e  
annuity contract 年金合约 p ivS8C  
annuity on human life 人寿年金 2oASz|  
antecedent debt 先前的债项 @'4D9A  
ante-dated cheque 倒填日期支票 r
!iuwE@  
anticipated expenditure 预期开支 h!GixN?  
anticipated net profit 预期纯利 VNXVuM )c  
anticipated revenue 预期收入 nP31jm+A  
anti-inflation measure 反通货膨胀措施 j-|0&X1C  
anti-inflationary stance 反通货膨胀立场 zSCPp6  
apparent deficit 表面赤字 "PtH F`mo  
apparent financial solvency 表面偿债能力 *^_!W'T{j  
apparent partner 表面合伙人 \M@8# k|  
application for personal assessment 个人入息课税申请书 h_!"CF<n  
application of fund 资金应用 gv-k}2u_  
application to release as liquidator and to destruct the books of accounts and documents s'
4p+eJ  
申请免除清盘人职务及毁灭帐簿与文件 KIJ[ cIw  
appointed actuary 委任精算师 Hm*#HT%#  
appointed auditor 委任核数师；委任审计师 (B#|3o  
appointed trustee 委任的受托人 cf!R  
appointer 委任人 c Zr4  
apportioned pro rata 按比例分摊 _AHVMsz@  
apportionment 分配；分摊 :[3\jLrc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c*Nbz,
:  
apportionment formula 分摊方程式 T7'$A!c  
apportionment of estate duty 遗产税的分摊 )_?$B6hf,&  
appraisal 估价；评估
;v\n[  
appreciable growth 可观增长 Um<vs
R  
appreciable impact 显着影响 zY-m]7Yf  
appreciable increase 可观增长 sA.yb,Fw  
appreciation 增值；升值 ` 454=3H  
appreciation against other currencies 相对其他货币升值 JM%#L*;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 < .!3yy  
appreciation tax 增值税 A?zW!
'  
appropriation 拨款；拨用；拨付 dz 2d`=`3  
appropriation account 拨款帐目 FoQk  
Appropriation Bill 拨款法案 lR!$+atW  
appropriation-in-aid system 补助拨款办法 *Rd&4XG  
approved assets 核准资产 ,L G&sa"  
approved basket stock 认可一篮子证券 |?kH]Trr  
approved budget 核准预算 r~!lD9R~  
approved charitable donation 认可慈善捐款 9n'p7(s%  
approved charitable institution 认可慈善机构 {9MYEN}FO  
approved currency 核准货币；认可货币 1-#tx*>AY  
approved estimates 核准预算  tS7u#YMh  
approved estimates of expenditure 核准开支预算 3F1Z$d(  
approved overseas insurer 核准海外保险人 KK6YA  
approved overseas trust company 核准海外信托公司 ?Dm&A$r  
approved pooled investment fund 核准汇集投资基金 qfU3Cwy  
approved provident fund scheme 认可公积金计划 }d(6N&;"zN  
approved provision 核准拨款 ]u';z
J.  
approved redeemable share 核准可赎回股份 ]'q<wPi  
approved regional stock 认可地区性证券 YBP{4Rl  
approved retirement scheme 认可退休金计划 pxj"<q`nw8  
approved subordinated loan 核准附属贷款 e)kf;Hkf  
arbitrage 套戥；套汇；套利 /slML~$t<  
arbitrageur 套戥者；套汇者 9@06]EI_  
arbitrary amount 临时款项 ,R+u%bmn#  
arrangement 措施；安排；协定 ($kwlj~c  
arrears 欠款 JSU\Hh!  
arrears of pay 欠付薪酬 Y$^\D'.k  
arrears of revenue 逾期未收税款；逾期未收的帐项 2OTpGl  
articles of association 组织章程；组织细则；组织章程细则 Ipe;%as#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #,56vVY  
ascertainment of profit 确定利润 b}:Z(L,\  
"Asia Clear" “亚洲结算系统” (L1`]cp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 C0RwW??t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %}[??R0  
Asian Development Fund [ADF] 亚洲发展基金 V
|)>  
Asian dollar bond 亚洲美元债券 XvdhPOMy  
Asian dollar market 亚洲美元市场 OBZj-`fqJ  
Asian dollar rate 亚洲美元利率 ?*4zNhL  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 w3@te\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x-<dJ}`  
asked price 沽盘；喊价；索价；卖方报价 qJ@?[|2R  
assessable income 应评税入息 $H
^6I8>  
assessable loss 应评税亏损 heWb(E&  
assessable profit 应评税利润 ,l6W|p?ZO^  
assessable value 应评税值 KB5{l%>  
assessed profit 估定利润 |zMQe}R@%  
assessed value 经评估价值 8~i@7~ J  
assessment 评税；评定；估价；评税单 VA0TY/{ ]  
assessment number 评税编号；估价编号 !Xm:$KH  
assessment of additional tax 补加税评税 7}Sw(g)o7  
assessment of performance 业绩评估；实绩评价 Li2)~4p><  
Assessor 评税主任 |1D`
v9  
asset price bubbles 资产价格泡沫 nCrNZ&P  
asset-backed securities 具资产保证的证券 Mw~?@Sq  
assets accretion 资产增值 aI{[W;43T  
assets and liabilities 资产与负债 J:5n/m^A  
assets betterment statement 资产递增表；资产改进表 RjDFc:bB  
assets lending 实物放款；有抵押贷款 L2qF@!Yy=  
assets of the company passing on the death 死者去世时转移的公司资产 JI&>w-~D  
assets pledged as security for liabilities 用作负债抵押的资产 ezn>3?S  
assets portfolio 资产投资组合 Ut+mm\7  
assets price 资产价格 bA)Xjq)Rr  
assets quality 资产质素 ^?2txLv,6  
assets realization 资产变现 -n9e-0  
assets refinancing arrangement 资产再集资安排 Hpt)(Nz:  
assets securitization 资产证券化 !cZsIcIe  
assets situated outside Hong Kong 在香港以外地方的资产 <7GK *I  
assets stripping 削减资产；拆卖资产 jK=[   
assets value 资产值 v!,O7XGH~  
assignee 承让人 _KFKx3<m!  
assignment 转让；转让书；转让契 (;"ICk&  
assignment of interest 权益转让 ",}VB8K  
assignment of letters patent and trade mark 专利证书及商标转让 )nY/
RO  
assignment of property 物业转让；物业转让书 /dfZ>
k8  
assignment right 转让权 t]x HM  
assignor 转让人 EVf'1^f  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ciTQH
(G  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sqw _c{9  
associate member 附属会员 l
wU&jo*@  
associated body corporate 相联法人团体 =N=,;<6%A  
associated company 相联公司；联属公司 G<-.{Gx)  
associated corporation 相联法团 z,9qAts?mh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &[YG\8sxWa  
公认会计师公会〔英国〕 gvC2\k{  
Association of Futures Exchange Brokers 香港期货经纪协会 -4Xr5j%o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  lcr=^  
association of underwriters 承保人组织 B$bsh.  
assumption of control 接管 bYtF#Y  
assurance 担保；保险；转易；转易书 %;<FfS  
assurance of interest 权益的转易 ?o4&cCFOE  
at 19XX price 按一九ＸＸ年价格计算 '/j`j>'!^  
at a discount 按赔价计算；按贴水价格计算；打折扣 G>,rf ]N  
at a premium 按溢价计算；按升水价格计算 9qpH 8j+  
at call 通知付款；按通知 oVu>jO:.  
at constant market price 按固定市价计算 4=9F1[  
at constant price 按固定价格计算 DbcKKgPn(9  
at cost 按成本计算 qSQjAo4t@  
at current market price 按当时市价计算；按现时市价计算 O/k4W#  
at current price 按当时价格计算；按现时价格计算 ! >:O3*/  
at factor cost 按要素成本计算；按生产要素成本计算 K)qmJ-Gub  
at money-of-the-day price 按付款当日价格计算 ri:fo'4TO  
at or better 按指定或较佳价位〔买卖指令〕 eE&
F1|8  
at par 按面值计算；平价 {?C7BClB  
at sight 见票即付 DGU$3w  
at the close 按收市盘 '~@WJKk  
at the opening 按开市盘 yqK82z5U*R  
attestation 见证；见证条款 p])km%zB(  
at-the-money option 平价期权 '1w<<?vX?  
attorney 受权人；受托代表人 ~7ArH
9k.  
attornment 新拥有人承认书 xH=&={  
attributable profit 可归属利润 B4.hJZ5  
attributable share value 可归属股份价值 d1,azM  
Auckland Stock Exchange 奥克兰证券交易所 a%AU9?/q#  
auction 拍卖 C{c (K!  
auctioneer 拍卖商 :70oO}0m.  
audit 审计；核数 u4S3NLG)  
Audit Commission 审计署 dlWw=^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hE=cgO`QU  
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
MW5]H  
audit review 帐目审查 $]Q_x?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 'g^]ZTxb  
audited account 审计帐目；经审计的帐目 T|E;U  
audited annual account 经审计的周年帐目 EGs z{c[8@  
audited balance sheet 经审计的资产负债表 }{lOsZA  
auditor 核数师；核数主任；审计师 B82A:t)  
auditor's certificate 核数师证明书；审计师证明书 FSM~Rl
 
auditor's report 核数师报告；审计师报告 cZwQ{9>  
Aussie bond 澳元债券 D^A_0@  
austerity budget 紧缩预算 ZFRKh:|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^Dh2_vbI  
Australia All Ordinaries Index 澳洲所有普通股票指数 mb&b=&  
Australian Dollar [AUD] 澳元 89L-k%R  
Australian Options Market 澳大利亚期权市场 TWn7&,N  
Australian Securities Commission 澳洲证券事务监察委员会 V{"5)Ly?fu  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^|8cS0dK]Q  
Australian Stock Exchange 澳大利亚证券交易所 A.y$.(  
Austrian Schilling [ATS] 奥地利先令 `Q{kiy  
authentication 认证；鉴证 7mu%|!  
authority to purchase 委托购买证；委购书 {_ #   
authorization 认可；核准；授权；授权书 74KFsir@  
authorization by direction 指示授权 )X@(>b{  
authorization by instruction 指令授权 wHAh6lm  
authorization by warrant 令状授权 'n=FBu^  
authorization of unit trust 单位信托的认可 bDr'W  
authorized agent 指定代理人 Kkd7D_bZ*  
authorized capital 法定资本 ]-R8W/fDn  
authorized clerk 出市员 4TLh'?Xu9  
authorized dealer 认可交易商 ;BI{v^()s  
authorized financial institution 认可财务机构 a#kZY7s  
authorized fund 认可基金 i3kI{8h  
authorized fund house 获授权的基金公司；认可基金公司  ztTpMj  
authorized institution 认可机构 o&>0 pc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 KR{kn[2|Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ] $%{nj<  
authorized insurer 获授权保险人；获认可承保人 s#d>yx_b  
authorized investment 特准投资项目 E=LaPjEIj  
authorized person 获授权人 EqOB 0\  
authorized representative 获授权代表 [*1c.&%(  
authorized share capital 法定股本 o2jnmv~  
automated quotation system 自动报价系统 ^m5{:\ Xk  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] g'mkhF(  
自动交易系统〔香港期货交易所有限公司〕 lRO4- y  
automatic adjustment mechanism 自动调整机制 YKk%lZ.8  
automatic adjustment system 自动调整系统 ln3
.TR*  
Automatic Clearing House 自动票据交换所 M]6=Rxq1:E  
automatic exchange rates accumulation system 自动化汇率累集系统 $H_4Y-xOi  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 r*WdD/r|  
automatic teller machine [ATM] 自动柜员机 E[$['0  
autopay 自动转帐 z\;kjI  
available assets 可用资产 (V |P6C  
available fiscal reserve 现存财政储备 /]YK:7*98  
available profit 可用利润 oVLz7Y[JE  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0a(*/u  
average 平均；平均数；海损 {xOu*8J  
average basic salary 平均基本薪金 B$7lL
  
average consumer expenditure 平均消费开支；一般消费开支 <1hwXo  
average cost 平均成本 KKOu":b  
average cost of land production 增辟土地平均成本 GM@TWwG-B  
average daily turnover 平均每日成交额 U_14CLsdG  
average daily wage rate 平均每日工资率 atPf527\`  
average expenditure pattern 平均开支模式 .fZv H  
average growth rate 平均增长率 bi,%QZZ  
average net fixed assets 固定资产平均净值 uH]^/'8vBd  
average of relatives 相对价格平均数 z`TI<B
 
average price 平均价格 GA;E (a  
average propensity to consume 平均消费倾向；一般消费倾向 |ejrE,~1vb  
average propensity to save 平均储蓄倾向；一般储蓄倾向 >f_D|;EV  
average rate 平均率 ma-|L3 #  
average revenue 平均收入；平均收益 ,@<-h* m  
average stock 平均库存；平均存货 }3+q}_3  
average yearly rent 平均年租 xE
+Go  
avoidance of double taxation 避免双重课税 zmuq4-.  
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 X_=oJi|:  
8fdOV&&D~i  
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