一些有用的会计术语(也不知道发的地方对不对)A

A: r j#K5/df  
A share Ａ股；甲类股份 V.vA~a  
abatement of tax 减税；减扣免税额 Mdsn"Y V  
ABN AMRO Bank N.V. 荷兰银行 ~0,Utqy  
above-the-line expenditure 线上项目支出；经常预算支出 t8DySFT  
above-the-line receipt 线上项目收入；经常预算收入 o_p#sdt"  
ABSA Asia Limited 南非联合亚洲有限公司 fpJM)HU  
absolute change 绝对数值变更 {O9CYP:  
absolute expenditure 实际开支 AC@WhL  
absolute guideline figure 绝对准则数字 3zo]*6p0  
absolute interest 绝对权益 "5"6mw?  
absolute order of discharge 绝对破产解除令 i\lur ET  
absolute profit margin 绝对利润幅度 @,F8gv*  
absolute value 实值；绝对值 Kv^ez%I  
absolutely vested interest 绝对既得权益 O}I8P")m  
absorbed cost 已吸收成本；已分摊成本 y.AVH`_u  
absorption 吸收；分摊；合并 RO+B/)~0<  
absorption rate 吸收率；摊配率；分摊率 zZ&L#  
ACB Finance Limited 亚洲商业财务有限公司 la:i!qAH  
acceptable form of reciprocity 合理的互惠条件 kNP.0  
acceptable rate 适当利率；适当汇率 0OO$(R*  
acceptance agreement 承兑协议 / PDe<p  
acceptance for honour 参加承兑 bmgK6OyVR  
acceptor 承兑人；接受人；受票人 bwR_ uF  
acceptor for honour 参加承兑人 3e4; '5q;  
accident insurance 意外保险 R("g ]  
Accident Insurance Association of Hong Kong 香港意外保险公会 PXqLK3AE  
accident insurance scheme 意外保险计划 jX}}^XwX  
accident year basis 意外年度基准
.}n,  
accommodation 通融；贷款 x
db9oH  
accommodation bill 通融票据；空头票据 2\h}6DGx2  
accommodation party 汇票代发人 mX
3~rK>@~  
account balance 帐户余额；帐户结余
M3c!SXx\  
account book 帐簿 F(c~D0  
account collected in advance 预收款项 V9[-# Ti  
account current book 往来帐簿 <3C~<  
account of after-acquired property 事后取得的财产报告 Pw i6Ly`  
account of defaulter 拖欠帐目 {j i;~9'Q  
account payable 应付帐款 ~CiVLSH=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D%GB2-j R  
account receivable 应收帐款 ivg:`$a[  
account receivable report 应收帐款报表 m99j]wr~c  
account statement 结单；帐单；会计财务报表 7hwl[knyB  
account title 帐户名称；会计科目 UmYReF<<_  
accountant's report 会计师报告 >Pne@w!*  
Accountant's Report Rules 会计师报告规则 /z:pid,_0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b*Ny  
Accounting Arrangements 《会计安排》 KdY3  
accounting basis 会计基础 &~VWh}=r  
accounting by Official Receiver 破产管理署署长呈交的帐目 2<HG=iSf  
Accounting Circular 《会计通告》 d\Cx(Lb[  
accounting class 会计类别 4Kjrk7GAx  
accounting date 记帐日期；会计结算日期 EV{kd.=f  
accounting for money 款项核算 1cPm $=B  
Accounting Officer 会计主任 ;/+VHZP;  
accounting period 会计报告期；会计期 w:xLg.Eq6  
accounting policy 会计政策；会计方针 7KIOI,qb6  
accounting practice 会计惯例 WM$)T6M  
accounting principle 会计准则 ^% y<7>%  
accounting record 会计记录 #v!(uuq,  
accounting report 会计报告 ^2Sa_.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;AyE(|U+  
Accounting Society of China 中国会计学会 .2?txOKh  
accounting statement 会计报表 EQZu-S`kv  
accounting system 会计制度；会计系统 .3WDtVE  
accounting transaction 会计事项；帐务交易 cpz'upVOZ  
accounting treatment 会计处理 fFP>$  
accounting year 会计年度 M`IiK+IoU  
accretion 增值；添加 [DrG;k?  
accrual 应计项目；应累算数目 RDU,yTHq  
accrual basis 应计制；权责发生制 Q`mw2$zv  
accrual basis accounting 应计制会计；权责发生制会计 '@enl]J  
accrue 应累算；应计 '5xf?0@s.  
accrued benefit 应累算利益 6J. [9#  
accrued charges 应计费用 i!8 o(!I  
accrued cumulative preference share dividend 应累算的累积优先股股息 S~jl%]  
accrued expenses 应累算费用 :&D>?{b0  
accrued interest payable 应付利息；应计未付利息 ]~S,K}T  
accrued interest receivable 应收利息；应计未收利息 =
7U^pT  
accrued right 累算权益 w?_y;&sbR  
accruing profit 应累算的利润 tY$ .(2Ua  
accumulated fiscal reserve 累积财政储备 "0x"Xw#I  
accumulated profit 累积利润；滚存溢利 9_Tk8L#  
accumulated reserve 累积储备 1Xy{&Ut\  
accumulation of surplus income 累积收益盈余 qh}M!p2  
acquired assets 既得资产 P(?i>F7s  
acquisition 收购；购置；取得 g7*cwu  
acquisition cost 购置成本 Z}bUvr XP  
acquisition expenses 购置费用 ECHl9; +  
acquisition of 100% interest 收购全部股权 |rJ1/T.9  
acquisition of control 取得控制权 TAz
#e  
acquisition of fixed assets 购置固定资产 d>"t*>i]>  
acquisition of shell “买壳” Z9-HQ5>  
acquisition price 收购价 mq~rD)T  
act of God 天灾 6GVj13Nr  
acting partner 执事合伙人 Gy{C*m7Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }'HJVB_  
active partner 积极参与的合伙人 :%GxU;<E{  
active trading 交投活跃 oXw}K((|  
actual circulation 实际流通 d"zbY\`  
actual cost 实际成本 uv*OiB"  
actual expenditure 实际开支；实际支出 "0Xa?z8"  
actual income 实际入息；实际收入；实际收益 Bi?.w5  
actual market 现货市场 cU}j Whu  
actual price 现货价；实际价格 l!Q |]-.@  
actual profit 实际利润 [s?H3yQ.  
actual quotation 实盘；实际价位；实际报价 A#9@OWV5f  
actual year basis 按实际年度计算 cJ9:XWW  
actuals 实货 l:NEK`>i  
actuarial investigation 精算调查 (WT0j  
actuarial principle 精算原则 }W&hPC  
actuarial report 精算师报告 S.o 9AUv9  
Actuarial Society of Hong Kong 香港精算学会 v=Ep
  
actuarial valuation 精算师估值 _%WJ7~>  
actuary 精算师 v5"5UPi-  
ad referendum agreement 暂定协议；有待覆核的协定 X\3IY:Q@T  
ad valorem duty 从价税；按值征税  _Y@'<S.  
ad valorem duty system 从价税制 PAF2=  
ad valorem fee 从价费 1_vaSEov  
ad valorem tariff 从价关税 KobNi#O+  
additional allowance 额外免税额 R03V+t=  
additional amount for unexpired risk 未过期风险的额外款额 TbyQ'MbUv  
additional assessable profit 补加应评税利润 5=CLR  
additional assessment 补加评税 nA8]/r1k  
additional commitment 额外承担 YpQ/ )fSEV  
additional commitment vote 额外承担拨款 zjd
]65P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =IBdnEz:M  
additional dependent parent allowance 供养父母额外免税额 <d$kGCz  
additional provision 额外拨款 
KA:>7-  
additional stamp duty 附加印花税 >@^z?nb  
additional tax 补加税罚款；补加税款 c_b^t09  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?8wFT!J  
adjudged bankrupt 被裁定破产 z,XM|-"#<K  
adjudicated bankrupt 裁定破产人 1G/bqIMg63  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ve>*KHDSt  
adjudication of bankruptcy 裁定破产；宣告破产 S3nA}1R  
adjudication of insolvency 裁定无力偿还债务 F?2(U\k#  
adjusted actual 经调整的实数；调整后的实数 vPuPSE%M  
adjusted current assets 经调整的流动资产；调整后的流动资产 xM85^B'  
adjusted figure 经调整的数字；调整后的数额 = !D<1<  
adjusted liabilities 经调整的负债；调整后的负债  8.D$J  
adjusted loss 经调整的亏损；调整后的亏损 \~ O6S`,  
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 2d+IROA  
adjusted profit 经调整的利润；调整后的利润 )W9$_<Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 @ -pi  
adjusted value 经调整的价值；调整后的价值 CFD& -tED&  
adjustment 调整；修订；理算〔保险〕 p1t9s N,  
adjustment centre 调剂中心 "El$Sat`  
adjustment lag 调整过程的时间差距；调整时差 ,ZjbbBZ  
adjustment mechanism 调整机制 C`OdMM>D  
adjustment of loss 亏损调整 MNip;S_j  
adjustment process 调整过程；调整程序 mj :8ZZ  
adjustment range 调整幅度 kK!An!9C  
administered exchange rate 受管制汇率 Cec!{]DL&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 hnS ~r4  
administration expenses 行政费用 N3E Qq~lX  
administration fee 手续费；行政费 ~V3pj('/)'  
administration in bankruptcy 破产管理 Y}(#kqh>  
administration order 遗产管理令 ]5D?Sc#-  
administrator 管理人；遗产管理人 DV +DJcF  
administrator of the estate 遗产管理人 #9z\Wblr  
admission of debt 债项承认书 ry}CND(nB  
admission of proof 接纳债权证明 qNER 6  
advance 放贷款项；垫付款项；预支款项；预付款项 oPRvd_~  
advance account 暂支帐目；预付款帐户 reLYtv  
advance compensation 预付补偿金 m<005_Z0Q  
advance from shareholder 股东垫款 [>#?C*s  
advance pending reimbursement 预支以待日后付还 8^ju=  
advanced economy 先进经济体系 w#k'RuOw5  
advancement 预付；预付财产 QFIdp R.  
advances warrant 垫款令 X tZ0z?  
advancing 贷出 g<oSTAw  
adverse balance 逆差 y]eH@:MJ;A  
adverse exchange 逆汇 hfP}+on%  
advertisement addressed to shareholders 在报章刊登的致股东通告 # 4`*`)%  
advice for collection 托收通知书 V_Kpb*3
 
advice of drawing 提款通知书；汇票通知书 ,eD@)K_:  
advice of payment 付款通知 "_jczr$*  
Advisory Committee [Securities and Futures Commission] 7)G- EAF  
谘询委员会〔证券及期货事务监察委员会〕  ~d_Z?Z  
Advisory Committee on Diversification 经济多元化谘询委员会 s&Y~48{  
affidavit 誓章；遗产申报誓章 ;hNnF&l  
affidavit of no receipt 述明无收款的誓章 4\<[y]pv  
affiliate 联号；联营公司；附属公司 R{)Sv|+`  
affiliated company 附属公司；联号；联营公司 YcE:KRy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 X4*{CM  
affordability 负担能力 7}(LO^,A  
African Development Bank [AfDB] 非洲开发银行 > taT;[Oa  
after-acquired property 事后取得的财产 Z 2Fm=88  
after-hours dealing 市后交易 %b'ic  
after-tax profit 税后盈利；税后利润；税后溢利 ohusL9D  
agency agreement 代理协议 2H fP$.  
agency expenses 代理机构的开支 wG2lCv`
d  
agency fee 代理费 ON _uu]=  
Agency Law 《代理法》 G\tTwX4  
agent 代理人；承销人 
]OZZPo  
agent of company 公司代理人 "?lirOD  
agent's fee 代理人费；经纪费 yi%A*q~MT  
aggregate 总计；总数；总体数字 #B:J7&@fn  
aggregate amount 总款额；总额 K^?yD   
aggregate assets and liabilities 总体资产与负债 .z7
XYmv  
aggregate at constant price 按固定价格计算的总体数字 wIuwq>  
aggregate demand 总需求 sxJKu  
aggregate gross position 总持仓量 YnuC<y &p  
aggregate limit 总限额 Q?n} ~(%&  
aggregate of salaries tax 合计薪俸税 -cNh5~p=  
aggregate performance 总体表现；总体业绩 b")&"o)G2W  
aggregate supply 总体供应 vp &jSfQ^  
aggregate surplus 总盈余 |332G6
4K  
aggregate total 整体总额 ]"q[hF*PM  
aggregate value 总值；合计价值 ULMG"."IH  
aggregated basis 合计基准 Sj(uc#  
aggregated net chargeable income 合计应课税入息实额 sIdo(`8$  
aggregation 合并计算；合计；总和 N:[m,U9a  
aggregation of incomes of husband and wife 夫妇入息合并计算 3Gf^IV-  
aggregation of property 财产的总和 A_T-]YQ  
agio 差价；贴水 zMt"ST.  
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》 g"
( vl-Uw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Y'Sxehx  
《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》 ?mS798=f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +[`
N|x<  
《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》 )mxY]W+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment neJNMdv@T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 g}|a-  
agreement for a settlement 授产协议 fGb(=l  
agreement for assignment 转让协议 IV_uf  
agreement for sale 售卖协议；买卖协议 -N^}1^gA  
agreement for sale and purchase 买卖协议 Qbfm*JP~  
agreement for the payment of interest 支付利息协议 P1=bbMk  
agreement for the repayment of money 还款协议 6tI7vLmG  
agreement of reinsurance 再保险协议 hE-`N,i}  
Agricultural Bank of China 中国农业银行
m,aJ(8G  
air passenger departure tax 飞机乘客离境税 ##BMh!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 C\dQ6(3}\  
airport tax 机场税 jJ?M
T#v  
alcohol duty 酒精税 TbU\qcm]]  
alienation 让与；让渡；转让 `da6}Vqj:  
alimony 生活费；赡养费 p9XHYf72  
All Ordinaries Index [AOI] 所有普通股指数 (\.[pj%-O  
all risks 全险；综合险 [yL%+I  
All Sales Record for Stock Market 《股票市场成交报告》 <%<}];bmFL  
Allied Capital Resources Limited 新联财务有限公司 I(P|`"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2GXAq~h@  
allocation letter 拨款信件 ?cCh?>h  
allocation of fund 分配款项；预留款项 *ZyIbT  
allocation of profit 利润分配；溢利分配 mJ<rzX  
allocation warrant 拨款令 RW48>4f/+  
allotment 分配；配股 F*>:~'%  
allotment notice 股份配售通知；配股通知 uf\Hh -+p  
allotment of shares 股份分配 >},O_qx  
allowable 可获宽免；免税的 t= "EbPE  
allowable business loss 可扣除的营业亏损 ^v*ajy.>  
allowable expenses 可扣税的支出 6Bmv1n[X^h  
allowance 免税额；津贴；备抵；准备金 }lML..(
(1  
allowance for debts 债项的免税额 7'7bIaJk  
allowance for depreciation by wear and tear 耗损折旧免税额 3l->$R]  
allowance for funeral expenses 殡殓费的免税额 kI]i,v#F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5&v'aiWK  
allowance for repairs and outgoings 修葺及支出方面的免税额 tz j]c  
allowance to debtor 给债务人的津贴 8|{:N>7  
alteration of capital 资本更改 X}0NeG^'O  
alternate trustee 候补受托人 X|L.fB=  
amalgamation 合并 `hM`bcS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~^$ONmI
5  
ambit of charges 征税范围；收费范围 H.XD8qi3W  
amended valuation 经修订的估值 6#7f^uIK  
American Commodities Exchange 美国商品交易所 1Ls@|  
American Express Bank Limited 美国运通银行 ly%$>BRU  
American Stock Exchange 美国证券交易所 g10$pf+L  
amortization 摊销 99G/(Z}  
amount due from banks 存放银行同业的款项 Df||#u=n  
amount due from banks abroad 存放海外银行同业的款项 E0\ '  
amount due from holding companies 控股公司欠款 qc|;qPj   
amount due from local banks 存放本港银行同业的款项 `5<  
amount due to banks 银行同业的存款 UY*Hc  
amount due to banks abroad 海外银行同业的存款 2$yKa5SaX  
amount due to holding companies 控股公司存款 Hlp!6\gukp  
amount due to local banks 本港银行同业的存款 Otj=vGr0  
amount due to outport banks 外埠银行同业的存款 %bZ3^ ub}t  
amount for note issue 发行纸币的款额 U|g4t=@ZR  
amount of bond 担保契据的款额 &at>pV3_  
amount of consideration 代价款额 KArf:d  
amount of contribution 供款数额 M ioS  
amount of indebtedness 负债款额 )J<Li!3  
amount of principal of the loan 贷款本金额 "'94E,W  
amount of rates chargeable 应征差饷数额 aW
m0*W"(@  
amount of share capital 股本额 60[f- 0X  
amount of sums assured 承保款额 @7 &rDZ  
amount of variation 变动幅度 {F6h
x9?  
amount of vote 拨款数额 TGdD7n&Ehh  
amount payable 应付款额 (NOAHV0
H  
amount receivable 应收款额 (-(,~E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6|X  
analysis 分析 i cQsA  
ancillary risk 附属风险 lEQ63)Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 zu(/c  
annual accounting date 年结日期 Ec8Y}C,{7<  
annual allowance 每年免税额；年积金；年度津贴；年津 cInzwdh7  
annual balance 年度余额 BqvOi~l  
annual disposable income 每年可动用收入 )_NQ*m  
annual estimates 周年预算 FfI$3:9  
annual fee 年费 m=z-}T5y!T  
annual general meeting 周年大会 u Y V=  
annual growth rate 年增率；每年增长率 j,/
OzVm9  
annual long-term supplement 长期个案每年补助金 w:r0>  
annual pensionable emolument 可供计算退休金的年薪 ^(V!vI*  
annual report 年报 1{_tV^3@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fxI>FhU_  
annual return 周年报表；周年申报表；每年报税表格 ]]d9\fw  
Annual Return Rules 《周年报表规则》 D}HW7Hnu^  
annual review of consumer prices 每年消费物价回顾 d~g  
annual roll-forward basis 逐年延展方式 [Rs5hO  
annual salary 年薪 j8M}
*1  
annual statement 年度报表；年度决算表 $Etf'.  
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 ([_ls8  
annuitant 年金受益人 @,CCwiF'q  
annuity 年金 Z?oFee!4
 
annuity contract 年金合约 4FQU$f  
annuity on human life 人寿年金 Q5;Km1(  
antecedent debt 先前的债项 r9%4q4D?>9  
ante-dated cheque 倒填日期支票 _p?lRU8  
anticipated expenditure 预期开支 7Nh6 `  
anticipated net profit 预期纯利 _I<eJ\  
anticipated revenue 预期收入 [ k^6#TQcn  
anti-inflation measure 反通货膨胀措施 $bF.6  
anti-inflationary stance 反通货膨胀立场  8yOzD  
apparent deficit 表面赤字 /jC0[%~jV  
apparent financial solvency 表面偿债能力 R5X<8(4p  
apparent partner 表面合伙人 ]Q-ON&/  
application for personal assessment 个人入息课税申请书 #PVgx9T=_  
application of fund 资金应用 IJD'0/R'c  
application to release as liquidator and to destruct the books of accounts and documents Axk p  
申请免除清盘人职务及毁灭帐簿与文件 nrUrMnlg  
appointed actuary 委任精算师 9^4^EY#  
appointed auditor 委任核数师；委任审计师 58mzh
82+  
appointed trustee 委任的受托人 KG'4;Z5J  
appointer 委任人 .Ig`v  
apportioned pro rata 按比例分摊 zY(w`Hm2  
apportionment 分配；分摊 t.j q]L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R7KHfXy'm  
apportionment formula 分摊方程式
kej@,8  
apportionment of estate duty 遗产税的分摊 .P# c/SQp  
appraisal 估价；评估 ``1#^ `  
appreciable growth 可观增长 P{)&#HXUVb  
appreciable impact 显着影响 5L42'gJ  
appreciable increase 可观增长 W
;,UhE  
appreciation 增值；升值 |m"2B]"@  
appreciation against other currencies 相对其他货币升值 -F4CHpua  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O#H`/z  
appreciation tax 增值税 YCeE?S1gk3  
appropriation 拨款；拨用；拨付 ZJP.-`U  
appropriation account 拨款帐目
A_{QY&%m  
Appropriation Bill 拨款法案 b?CmKiM%  
appropriation-in-aid system 补助拨款办法 W+H27qsv  
approved assets 核准资产 yT-m9$^v  
approved basket stock 认可一篮子证券 r@e_cD] M  
approved budget 核准预算 %HL@O]ftS  
approved charitable donation 认可慈善捐款 ?T$i  
approved charitable institution 认可慈善机构 _q)`Y:2  
approved currency 核准货币；认可货币 n~8-+$6OR  
approved estimates 核准预算 'ujtw:Z:  
approved estimates of expenditure 核准开支预算 udqGa)&0  
approved overseas insurer 核准海外保险人 I>=7|G  
approved overseas trust company 核准海外信托公司 |}QDC/  
approved pooled investment fund 核准汇集投资基金 4L^KR_h/  
approved provident fund scheme 认可公积金计划 bV@53_)N2  
approved provision 核准拨款 ,`P,))  
approved redeemable share 核准可赎回股份 X z2IAiAs'  
approved regional stock 认可地区性证券 f>\?\!  
approved retirement scheme 认可退休金计划 ro}plK(<WQ  
approved subordinated loan 核准附属贷款 >J3N,f  
arbitrage 套戥；套汇；套利 w]"Y1J(i  
arbitrageur 套戥者；套汇者 [LL"86D  
arbitrary amount 临时款项 zO9$fU  
arrangement 措施；安排；协定 M_T$\z;,  
arrears 欠款 7w@.)@5  
arrears of pay 欠付薪酬 ^\e:j7@z  
arrears of revenue 逾期未收税款；逾期未收的帐项 $*b>c:  
articles of association 组织章程；组织细则；组织章程细则 b-M[la}1"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l#~Sh3@L(  
ascertainment of profit 确定利润 {u9(qd;;  
"Asia Clear" “亚洲结算系统” za<Ja=f9X  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 vo!:uvy;2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 h[C!cX  
Asian Development Fund [ADF] 亚洲发展基金 h}q+Dw.i  
Asian dollar bond 亚洲美元债券 6b-d#H/1Y  
Asian dollar market 亚洲美元市场 Z:,HB]&;9  
Asian dollar rate 亚洲美元利率 >P>.j+o/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?j?{}Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %a8'6^k  
asked price 沽盘；喊价；索价；卖方报价 @K4} cP  
assessable income 应评税入息 me1ac\  
assessable loss 应评税亏损 p % 3B^  
assessable profit 应评税利润 %ghQ#dZ]&  
assessable value 应评税值 1^}()H62}  
assessed profit 估定利润 }C2I9Cl  
assessed value 经评估价值 K\IS"b3X  
assessment 评税；评定；估价；评税单 +@Fy) {C7  
assessment number 评税编号；估价编号 qFe|$rVVIl  
assessment of additional tax 补加税评税 N=tyaS(YJ
 
assessment of performance 业绩评估；实绩评价 "*%=k%'
 
Assessor 评税主任 cQ*:U@  
asset price bubbles 资产价格泡沫 NZ7a^xT_)  
asset-backed securities 具资产保证的证券 `+1*)bYxU  
assets accretion 资产增值 S@N&W&W#~  
assets and liabilities 资产与负债 3|9)A+,#  
assets betterment statement 资产递增表；资产改进表 6dC!&leNi  
assets lending 实物放款；有抵押贷款 9p2"5x  
assets of the company passing on the death 死者去世时转移的公司资产 ,8+SQo#
3  
assets pledged as security for liabilities 用作负债抵押的资产 +P}'2tE~'  
assets portfolio 资产投资组合 8*>6+"w  
assets price 资产价格 {Swou>X4  
assets quality 资产质素 i @+Cr7K,  
assets realization 资产变现 ? Ew>'(Q  
assets refinancing arrangement 资产再集资安排 >9<h?F%S  
assets securitization 资产证券化 r A0[y  
assets situated outside Hong Kong 在香港以外地方的资产 a(d'iAU8^  
assets stripping 削减资产；拆卖资产 r6PiZgR  
assets value 资产值 *|_u~v:)|5  
assignee 承让人 9e=F  
assignment 转让；转让书；转让契 $qg5m,1?  
assignment of interest 权益转让 d/Zt}{  
assignment of letters patent and trade mark 专利证书及商标转让 lNqXx{!k  
assignment of property 物业转让；物业转让书 S3)JEZi  
assignment right 转让权 S U2`H7C*  
assignor 转让人 Mgcq'{[~Y=  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 k5g\s9n]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 CM9+h;Zm  
associate member 附属会员 LeQ2,/7l:  
associated body corporate 相联法人团体  Gp@Y=mU  
associated company 相联公司；联属公司 1MfRFv  
associated corporation 相联法团 P)>WIQSr  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "o;l8$)VL  
公认会计师公会〔英国〕 X*$ 7g;  
Association of Futures Exchange Brokers 香港期货经纪协会 iu*u|e  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 h-lMrI)U?h  
association of underwriters 承保人组织 YDs/BF Z  
assumption of control 接管 _f^q!tP&d  
assurance 担保；保险；转易；转易书 =Q3Go8b4HJ  
assurance of interest 权益的转易 r;upJbSX  
at 19XX price 按一九ＸＸ年价格计算 uW Q`  
at a discount 按赔价计算；按贴水价格计算；打折扣 wqA5GK>m2  
at a premium 按溢价计算；按升水价格计算 )ckx&e  
at call 通知付款；按通知 &[R&@l Y  
at constant market price 按固定市价计算 (5_oH  
at constant price 按固定价格计算 W%0-SR  
at cost 按成本计算 '~liDz*O   
at current market price 按当时市价计算；按现时市价计算 \ {"8(ELX  
at current price 按当时价格计算；按现时价格计算 kJJQcjAP:  
at factor cost 按要素成本计算；按生产要素成本计算 d@,q6R}!MP  
at money-of-the-day price 按付款当日价格计算 JXUO?9  
at or better 按指定或较佳价位〔买卖指令〕 hl6al:Y  
at par 按面值计算；平价 J +<|8D  
at sight 见票即付 VR*5}Qp  
at the close 按收市盘 7
dV^35 KP  
at the opening 按开市盘 asPD>jc  
attestation 见证；见证条款 4J94iI>S.l  
at-the-money option 平价期权 jDH)S{k  
attorney 受权人；受托代表人 I`Rxijz  
attornment 新拥有人承认书 )bPNL$O  
attributable profit 可归属利润 u`E_Q8  
attributable share value 可归属股份价值 ~g1@-)zYxK  
Auckland Stock Exchange 奥克兰证券交易所 Qbt fKn95  
auction 拍卖 |])%yRAGQ  
auctioneer 拍卖商 ,1^)JshZ~  
audit 审计；核数 zs[t<`2  
Audit Commission 审计署 % fA0XRM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HAGWA2wQ  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 bcz<t)  
audit review 帐目审查 O!Mm~@MoA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Pbm;@V  
audited account 审计帐目；经审计的帐目 
Wd~}O<"  
audited annual account 经审计的周年帐目 9FPl  
audited balance sheet 经审计的资产负债表 Cv;z^8PZJz  
auditor 核数师；核数主任；审计师 nez5z:7F  
auditor's certificate 核数师证明书；审计师证明书 g.F{yX]  
auditor's report 核数师报告；审计师报告 F^A1'J  
Aussie bond 澳元债券 +/x|P-  
austerity budget 紧缩预算 ~X`vRSrH  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 O}#*U+j  
Australia All Ordinaries Index 澳洲所有普通股票指数 M 80Us.  
Australian Dollar [AUD] 澳元 iDHmS6_c  
Australian Options Market 澳大利亚期权市场 r)U9u 0  
Australian Securities Commission 澳洲证券事务监察委员会 pxDZ}4mOh  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &(Xp_3PO  
Australian Stock Exchange 澳大利亚证券交易所 \Cx3^ iX  
Austrian Schilling [ATS] 奥地利先令 ->8n
.!F}  
authentication 认证；鉴证 G=yQYsC$  
authority to purchase 委托购买证；委购书 Jv7
@[<$  
authorization 认可；核准；授权；授权书 r~t&;yRv  
authorization by direction 指示授权 4XX21<yn  
authorization by instruction 指令授权 !X[lNtO  
authorization by warrant 令状授权 jW
P(7}U  
authorization of unit trust 单位信托的认可 Ij#%Qu  
authorized agent 指定代理人 tkNuM0  
authorized capital 法定资本 ':.d,x)  
authorized clerk 出市员 2Q1* Xq{  
authorized dealer 认可交易商 .JQR5R |Q  
authorized financial institution 认可财务机构 W%vh7>.  
authorized fund 认可基金 \?g)
jY  
authorized fund house 获授权的基金公司；认可基金公司 H26j]kY  
authorized institution 认可机构 x%cKTpDh!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #H
7(dT  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 l9P~,Ec4''  
authorized insurer 获授权保险人；获认可承保人 ukG1<j7.  
authorized investment 特准投资项目 Ai#W. n  
authorized person 获授权人 #-e3m/>  
authorized representative 获授权代表 8&`s wu&  
authorized share capital 法定股本 xo^_;(;  
automated quotation system 自动报价系统 (Ca\$p7/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] T3M 4r|  
自动交易系统〔香港期货交易所有限公司〕 QI`Z[caF  
automatic adjustment mechanism 自动调整机制 XUW~8P  
automatic adjustment system 自动调整系统 tb0s+rb  
Automatic Clearing House 自动票据交换所 <C CEqY4  
automatic exchange rates accumulation system 自动化汇率累集系统 9%\q*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕  ;h  
automatic teller machine [ATM] 自动柜员机 .bL{fBTT~  
autopay 自动转帐 G=~T)e  
available assets 可用资产 U%w-/!p  
available fiscal reserve 现存财政储备 wond>m 3  
available profit 可用利润 ce+\D'q[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 iW)FjDTP  
average 平均；平均数；海损 dzbzZ@y  
average basic salary 平均基本薪金 CHBCi) '6h  
average consumer expenditure 平均消费开支；一般消费开支 b%|%Rek8  
average cost 平均成本 8V~w3ssz  
average cost of land production 增辟土地平均成本 XPWK"t01  
average daily turnover 平均每日成交额 mYa0_P%^  
average daily wage rate 平均每日工资率 puMpUY  
average expenditure pattern 平均开支模式 ';b/D   
average growth rate 平均增长率 (qB$I\  
average net fixed assets 固定资产平均净值 QdDdrR^&  
average of relatives 相对价格平均数 8iX?4qj{P  
average price 平均价格 N15{7,   
average propensity to consume 平均消费倾向；一般消费倾向 1s!hl{n<~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 C(W?)6?  
average rate 平均率 IybMO5Mwn  
average revenue 平均收入；平均收益 yKfRwO[j  
average stock 平均库存；平均存货 ;=UrIA@y;=  
average yearly rent 平均年租 W P.6ea7k  
avoidance of double taxation 避免双重课税 4(B,aU>y  
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 PlBT H  
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