一些有用的会计术语(也不知道发的地方对不对)A

A: l0U6eOx  
A share Ａ股；甲类股份 1_fFbb"  
abatement of tax 减税；减扣免税额 +y6|Nq  
ABN AMRO Bank N.V. 荷兰银行 >m:.5][yu  
above-the-line expenditure 线上项目支出；经常预算支出 E&{*{u4  
above-the-line receipt 线上项目收入；经常预算收入 p0qQ(  
ABSA Asia Limited 南非联合亚洲有限公司 c72Oy+#  
absolute change 绝对数值变更 Dr6Br<yi  
absolute expenditure 实际开支 !V+5$TsS  
absolute guideline figure 绝对准则数字 1.p?P] .  
absolute interest 绝对权益 ~H@':Mms.h  
absolute order of discharge 绝对破产解除令 Rb#Z'1D'G  
absolute profit margin 绝对利润幅度 l YH={jJ  
absolute value 实值；绝对值 wju~5  
absolutely vested interest 绝对既得权益 ,*E%D_  
absorbed cost 已吸收成本；已分摊成本 D4 {gt\V  
absorption 吸收；分摊；合并 E;VBoN [  
absorption rate 吸收率；摊配率；分摊率 }ebw1G  
ACB Finance Limited 亚洲商业财务有限公司 pr;<n\Y{  
acceptable form of reciprocity 合理的互惠条件 S/~6%uJ  
acceptable rate 适当利率；适当汇率 g~FB&U4c  
acceptance agreement 承兑协议 6|T{BOW!d  
acceptance for honour 参加承兑 2O<Sig=  
acceptor 承兑人；接受人；受票人 tborRi)  
acceptor for honour 参加承兑人 F#X\}MvEU  
accident insurance 意外保险 ~q4DePVE  
Accident Insurance Association of Hong Kong 香港意外保险公会 p\+#`] Q7}  
accident insurance scheme 意外保险计划 _q6+]  
accident year basis 意外年度基准 ,=$yvZs4[]  
accommodation 通融；贷款 *uA?}XEfi  
accommodation bill 通融票据；空头票据 "{z9 L+  
accommodation party 汇票代发人 GVn
9=[r
 
account balance 帐户余额；帐户结余 i$"FUC~'  
account book 帐簿 R#Bt!RNZ  
account collected in advance 预收款项 PO&xi9_  
account current book 往来帐簿 oYJ&BPuA'  
account of after-acquired property 事后取得的财产报告 &sS k~:  
account of defaulter 拖欠帐目 ]3d&S5zU  
account payable 应付帐款 M8KfC!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;Ic3th%u  
account receivable 应收帐款 }Lb];hww1  
account receivable report 应收帐款报表 OQ+?nB  
account statement 结单；帐单；会计财务报表 I=(O,*+PQ  
account title 帐户名称；会计科目 {H])Fob  
accountant's report 会计师报告 ;Jx ^  
Accountant's Report Rules 会计师报告规则 A: 0] n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *\S>dhJ4  
Accounting Arrangements 《会计安排》
g-+p(Ll|  
accounting basis 会计基础 xZ;';}&pj  
accounting by Official Receiver 破产管理署署长呈交的帐目 e% 5!  
Accounting Circular 《会计通告》 * +OAc`8  
accounting class 会计类别 .*Hv^_  
accounting date 记帐日期；会计结算日期 J,7_5V@jJ  
accounting for money 款项核算 < "~k8:=4  
Accounting Officer 会计主任 5+ fS$Q  
accounting period 会计报告期；会计期 5.GBd_;  
accounting policy 会计政策；会计方针 _ORW'(:Z  
accounting practice 会计惯例 R`1$z8$  
accounting principle 会计准则 L"}@>&6  
accounting record 会计记录  oK
(ua  
accounting report 会计报告 29av8eW?3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :-6_X<  
Accounting Society of China 中国会计学会 jWU)y)$  
accounting statement 会计报表 |?g2k:fzB7  
accounting system 会计制度；会计系统 X='4N<  
accounting transaction 会计事项；帐务交易 JBoo7a1  
accounting treatment 会计处理 \[>Rt  
accounting year 会计年度 7kJ,;30)  
accretion 增值；添加 *-P@|eg  
accrual 应计项目；应累算数目 7s.sbP~  
accrual basis 应计制；权责发生制 \{UiGCK  
accrual basis accounting 应计制会计；权责发生制会计 Nm;ka&'  
accrue 应累算；应计 pbgCcO~xm  
accrued benefit 应累算利益 *S=v1 s/  
accrued charges 应计费用 j;+nnpg  
accrued cumulative preference share dividend 应累算的累积优先股股息 i,)kI  
accrued expenses 应累算费用 
r;Dl  
accrued interest payable 应付利息；应计未付利息 ]]7s9PCN  
accrued interest receivable 应收利息；应计未收利息 Q0 ^?jh  
accrued right 累算权益 \7/xb{z|  
accruing profit 应累算的利润 l[.pI];T  
accumulated fiscal reserve 累积财政储备 Y.}n,y|J}  
accumulated profit 累积利润；滚存溢利 wEkW=  
accumulated reserve 累积储备 `q5*VqIhs  
accumulation of surplus income 累积收益盈余 #K4wO!
d  
acquired assets 既得资产 
L~0B
 
acquisition 收购；购置；取得 T %cN(0@  
acquisition cost 购置成本 c^=,@#  
acquisition expenses 购置费用 ^(6.M\Q  
acquisition of 100% interest 收购全部股权 0#yo\McZ  
acquisition of control 取得控制权 ;ga~ae=Fg  
acquisition of fixed assets 购置固定资产 r-!8in2  
acquisition of shell “买壳” N*$Q(K  
acquisition price 收购价 -bs~{  
act of God 天灾 ].Et&v  
acting partner 执事合伙人 |~Z+Xla  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .IYE"0)wJ  
active partner 积极参与的合伙人 g!K(xhEO  
active trading 交投活跃 |9
(uiWf  
actual circulation 实际流通 Wm"W@LPx5  
actual cost 实际成本 K(Cv9YQ  
actual expenditure 实际开支；实际支出 N}^\$
sVu_  
actual income 实际入息；实际收入；实际收益 my*/MC^O  
actual market 现货市场 2pB@qi-]  
actual price 现货价；实际价格 ,Z52dg
gD  
actual profit 实际利润 J[<:-$E  
actual quotation 实盘；实际价位；实际报价 5X[=Q>  
actual year basis 按实际年度计算 XLzHm&;  
actuals 实货 p'_*>%4~  
actuarial investigation 精算调查 o,X ?  
actuarial principle 精算原则 /r]IY.  
actuarial report 精算师报告 PR.?"$!D{  
Actuarial Society of Hong Kong 香港精算学会 ^(a%B  
actuarial valuation 精算师估值 $_<,bC1[  
actuary 精算师 Gh@QR`xxc  
ad referendum agreement 暂定协议；有待覆核的协定 v_oNM5w  
ad valorem duty 从价税；按值征税 }t]CDa_n  
ad valorem duty system 从价税制 v+Oo
ihxl  
ad valorem fee 从价费 ^S[Mg6J  
ad valorem tariff 从价关税 :;]6\/ky  
additional allowance 额外免税额 xy[R9_V  
additional amount for unexpired risk 未过期风险的额外款额 O[q {y  
additional assessable profit 补加应评税利润 RELLQpz3  
additional assessment 补加评税 ]X{LZYk  
additional commitment 额外承担 S^
~GI$  
additional commitment vote 额外承担拨款 uZg Kex;c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NbfV6$jo  
additional dependent parent allowance 供养父母额外免税额 A<AZs~f  
additional provision 额外拨款 VBs
S1!g  
additional stamp duty 附加印花税 !7Ta Vx}`(  
additional tax 补加税罚款；补加税款 ULAAY$o@5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _kgw+NA&-H  
adjudged bankrupt 被裁定破产 RV7l=G9tq  
adjudicated bankrupt 裁定破产人 JZN'U<R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mVW:]|!s  
adjudication of bankruptcy 裁定破产；宣告破产 aQw?r  
adjudication of insolvency 裁定无力偿还债务 YW0UIO  
adjusted actual 经调整的实数；调整后的实数  sy#CR4X  
adjusted current assets 经调整的流动资产；调整后的流动资产 IU/dY`J1  
adjusted figure 经调整的数字；调整后的数额 2et7Vw  
adjusted liabilities 经调整的负债；调整后的负债 :SziQQ  
adjusted loss 经调整的亏损；调整后的亏损 tecCU[O  
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 Al6)$8]e   
adjusted profit 经调整的利润；调整后的利润 d\D.l^  
adjusted surplus 经调整的盈余额；调整后的盈余额 OZs^c2 W
 
adjusted value 经调整的价值；调整后的价值 dz&8$(f,  
adjustment 调整；修订；理算〔保险〕 @'s^  
adjustment centre 调剂中心 hH|3s-o  
adjustment lag 调整过程的时间差距；调整时差 CR&v z3\Q  
adjustment mechanism 调整机制 0vt?yD  
adjustment of loss 亏损调整 s9@/(_  
adjustment process 调整过程；调整程序 E"nIC,VZ  
adjustment range 调整幅度 +A3@{2  
administered exchange rate 受管制汇率 y2yW91B,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J9zSBsp_  
administration expenses 行政费用 DH
d9yP9-  
administration fee 手续费；行政费 p,Qr9p3y  
administration in bankruptcy 破产管理 }RDGk+x7|  
administration order 遗产管理令 uL\ B[<:  
administrator 管理人；遗产管理人
VE6 V^6SL  
administrator of the estate 遗产管理人 ^#9 &Rk!t  
admission of debt 债项承认书 S{zi8Oc6  
admission of proof 接纳债权证明 lqT
TTk  
advance 放贷款项；垫付款项；预支款项；预付款项 B{PI&a9~s%  
advance account 暂支帐目；预付款帐户 LaG./+IP  
advance compensation 预付补偿金 nK)U.SZ  
advance from shareholder 股东垫款 0V@u]  
advance pending reimbursement 预支以待日后付还 4U*J{''L  
advanced economy 先进经济体系 #;# V1  
advancement 预付；预付财产 hjtkq.@  
advances warrant 垫款令 T6*naH  
advancing 贷出 ]<V[H  
adverse balance 逆差 gu7mGHn-  
adverse exchange 逆汇 6*J`2U9Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 B\G?dmo  
advice for collection 托收通知书 ;!v2kVuS]  
advice of drawing 提款通知书；汇票通知书 ]Nz~4ebB  
advice of payment 付款通知 XXBN Nr_CK  
Advisory Committee [Securities and Futures Commission] @`^+XPK\  
谘询委员会〔证券及期货事务监察委员会〕 : 9wW*Ix  
Advisory Committee on Diversification 经济多元化谘询委员会 S!j=hj@qW  
affidavit 誓章；遗产申报誓章 CkKr@.dV  
affidavit of no receipt 述明无收款的誓章 nlOM4fJ(  
affiliate 联号；联营公司；附属公司 sKVN*8ia  
affiliated company 附属公司；联号；联营公司 8D@H4O.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 t;!vjac  
affordability 负担能力 =iO K($  
African Development Bank [AfDB] 非洲开发银行 [p^N].K$  
after-acquired property 事后取得的财产 yV,ki^^  
after-hours dealing 市后交易 RB`Emp&T  
after-tax profit 税后盈利；税后利润；税后溢利 tpOMKh.`  
agency agreement 代理协议 *$~H
=4t  
agency expenses 代理机构的开支 +P:xB0Tm D  
agency fee 代理费 Cp` [0v~0  
Agency Law 《代理法》 l=,\ h&  
agent 代理人；承销人 \ 'G%%%;4  
agent of company 公司代理人 Y&!M#7/'J3  
agent's fee 代理人费；经纪费 i`U:uwW`  
aggregate 总计；总数；总体数字 %{WZ  
aggregate amount 总款额；总额 EhL 8rR  
aggregate assets and liabilities 总体资产与负债 ~47Bbom  
aggregate at constant price 按固定价格计算的总体数字 eM Ym@~4  
aggregate demand 总需求 |h$*z9bsf  
aggregate gross position 总持仓量 q<Gn@xc'  
aggregate limit 总限额 lO3W:,3_a  
aggregate of salaries tax 合计薪俸税 ;T0F1  
aggregate performance 总体表现；总体业绩 o=@0Bd8  
aggregate supply 总体供应 2[6>h)  
aggregate surplus 总盈余 nm5zX,  
aggregate total 整体总额 *y<Ru:D  
aggregate value 总值；合计价值 g S xK9P  
aggregated basis 合计基准 ?@8[1$1a  
aggregated net chargeable income 合计应课税入息实额 s3@sX_2  
aggregation 合并计算；合计；总和 {@, } M  
aggregation of incomes of husband and wife 夫妇入息合并计算 29]-s Utqv  
aggregation of property 财产的总和 D#Fe\8!l  
agio 差价；贴水 )NAC9:8!  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ^PA[fL"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `2`Nu:r^  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 9 f$S4O5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9DcUx-   
《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》 KzD5>Xf]4$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jm9J-%?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5y-8_)y8o  
agreement for a settlement 授产协议 W _j`'WN/  
agreement for assignment 转让协议 2ED^uc: 0S  
agreement for sale 售卖协议；买卖协议 {];4  
agreement for sale and purchase 买卖协议 JA0$Fz  
agreement for the payment of interest 支付利息协议 0s)B~  
agreement for the repayment of money 还款协议 N5 ITb0Tv  
agreement of reinsurance 再保险协议 *AX)QKQ@  
Agricultural Bank of China 中国农业银行 E/ %S0  
air passenger departure tax 飞机乘客离境税 )P4#P2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n.zVCKNH  
airport tax 机场税 l*
]9   
alcohol duty 酒精税 GBOz,_pw  
alienation 让与；让渡；转让 $mFsf)1]]?  
alimony 生活费；赡养费 "a;z  
All Ordinaries Index [AOI] 所有普通股指数 Ya
s!w'  
all risks 全险；综合险 /?X1>A:*  
All Sales Record for Stock Market 《股票市场成交报告》 @?ntMh6  
Allied Capital Resources Limited 新联财务有限公司 LX A1rgUWT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2y; |6`
  
allocation letter 拨款信件 8\c=Un  
allocation of fund 分配款项；预留款项 tMGkm8y-A  
allocation of profit 利润分配；溢利分配 Zur7"OkQ  
allocation warrant 拨款令 mtDRF'>P:  
allotment 分配；配股 XvBEC_xWZ  
allotment notice 股份配售通知；配股通知 }G n2%  
allotment of shares 股份分配 -f?Rr:#  
allowable 可获宽免；免税的
il^SGH  
allowable business loss 可扣除的营业亏损 lSP{9L6  
allowable expenses 可扣税的支出 o?A/  
allowance 免税额；津贴；备抵；准备金 YbZ<=ZzO4  
allowance for debts 债项的免税额 +kCVi  
allowance for depreciation by wear and tear 耗损折旧免税额 JtYc'%OF  
allowance for funeral expenses 殡殓费的免税额 'Rk~bAX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x)<5f|j  
allowance for repairs and outgoings 修葺及支出方面的免税额 zSta!]  
allowance to debtor 给债务人的津贴 I
\V33Nd  
alteration of capital 资本更改 js )G  
alternate trustee 候补受托人 ?#]K54?  
amalgamation 合并 0^44${bA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -k\7k2  
ambit of charges 征税范围；收费范围 j}YZl@dYV  
amended valuation 经修订的估值 2D-ogSIo  
American Commodities Exchange 美国商品交易所 2cfzLW(  
American Express Bank Limited 美国运通银行 WH :+HNl1d  
American Stock Exchange 美国证券交易所 jeb<qi>  
amortization 摊销 ~h-G  
amount due from banks 存放银行同业的款项 |7WzTz  
amount due from banks abroad 存放海外银行同业的款项 6$wS7Cu  
amount due from holding companies 控股公司欠款 vj0`[X   
amount due from local banks 存放本港银行同业的款项 ,u QLXF2  
amount due to banks 银行同业的存款 G8|[.n  
amount due to banks abroad 海外银行同业的存款 bTC2Ya  
amount due to holding companies 控股公司存款 9Vk61x6  
amount due to local banks 本港银行同业的存款 A`u04Lm7  
amount due to outport banks 外埠银行同业的存款 !7J;h{3Uw  
amount for note issue 发行纸币的款额 oMda)5 &  
amount of bond 担保契据的款额 sw*k(i  
amount of consideration 代价款额 &:L8; m  
amount of contribution 供款数额
qcke8Q  
amount of indebtedness 负债款额 tjkY[  
amount of principal of the loan 贷款本金额 Y">tfLIL_  
amount of rates chargeable 应征差饷数额 :YjOv  
amount of share capital 股本额 [a;lYsOsJ  
amount of sums assured 承保款额 eG# (9  
amount of variation 变动幅度 bf3LNV|  
amount of vote 拨款数额 Bt,qG1>$-  
amount payable 应付款额 mquna"}N  
amount receivable 应收款额 `{I,!to  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R#tz"T@  
analysis 分析 .&7=ZY>E  
ancillary risk 附属风险 4M(w<f\5F  
annual account 周年帐目；周年帐目报表；年度决算；年结
]Ke|wRQD  
annual accounting date 年结日期 Fhn883  
annual allowance 每年免税额；年积金；年度津贴；年津 'DsfKR^s  
annual balance 年度余额 7x9YA$IE  
annual disposable income 每年可动用收入 f]$g9H  
annual estimates 周年预算 3D\.Sj%  
annual fee 年费 $qQ6u!  
annual general meeting 周年大会 f]T1:N*t  
annual growth rate 年增率；每年增长率 H?40yu2m5  
annual long-term supplement 长期个案每年补助金 Th
WZ>hyJ  
annual pensionable emolument 可供计算退休金的年薪 oZ6xHdPc4  
annual report 年报 xx;'WL,g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B>X+eK  
annual return 周年报表；周年申报表；每年报税表格 {KwLcSn  
Annual Return Rules 《周年报表规则》 ?RWd"JTGue  
annual review of consumer prices 每年消费物价回顾 rA*,)I_v@  
annual roll-forward basis 逐年延展方式 yF0,}  
annual salary 年薪 >4M_jC.  
annual statement 年度报表；年度决算表 [%l+ C~m  
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 UMhM8m!=o  
annuitant 年金受益人 3{MIBMA  
annuity 年金 *B:{g>0  
annuity contract 年金合约 m OmT]X  
annuity on human life 人寿年金 *kyy
''r  
antecedent debt 先前的债项 .v1rrH?  
ante-dated cheque 倒填日期支票 mSQ!<1PM  
anticipated expenditure 预期开支 $<s@S;Ri  
anticipated net profit 预期纯利 R<UjhCvx.  
anticipated revenue 预期收入 aqzvT5*8%  
anti-inflation measure 反通货膨胀措施 Cc Ni8Wg_  
anti-inflationary stance 反通货膨胀立场 -m'a%aog  
apparent deficit 表面赤字 fE7WLV2
I>  
apparent financial solvency 表面偿债能力 7KM!\"PM  
apparent partner 表面合伙人 2DV{gF  
application for personal assessment 个人入息课税申请书 4QIvxH  
application of fund 资金应用 Z,iklB-  
application to release as liquidator and to destruct the books of accounts and documents MeplM$9  
申请免除清盘人职务及毁灭帐簿与文件 *DNH_8m  
appointed actuary 委任精算师
gu:..'V  
appointed auditor 委任核数师；委任审计师 _cGiuxf #  
appointed trustee 委任的受托人 Be]o2N;J  
appointer 委任人 !Aw.f!  
apportioned pro rata 按比例分摊 {Z?!*Ow  
apportionment 分配；分摊 q"52-42  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0]HK(,/h  
apportionment formula 分摊方程式 x~{m%)I  
apportionment of estate duty 遗产税的分摊 }+=@Ci  
appraisal 估价；评估 =~EQ3uX  
appreciable growth 可观增长 hcf>J6ZLT  
appreciable impact 显着影响 O0$ijJa|  
appreciable increase 可观增长 P2s0H+<  
appreciation 增值；升值 m",bfZ  
appreciation against other currencies 相对其他货币升值 M]_vb,=1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "R30oA#m  
appreciation tax 增值税 =G72`]#-  
appropriation 拨款；拨用；拨付 9n%W-R.  
appropriation account 拨款帐目 JGdBpj:  
Appropriation Bill 拨款法案 ovfw_  
appropriation-in-aid system 补助拨款办法 @%fkW"y:  
approved assets 核准资产 r
U~"A  
approved basket stock 认可一篮子证券 Sqge5v  
approved budget 核准预算 bFJn-g n  
approved charitable donation 认可慈善捐款 ,}|V'y  
approved charitable institution 认可慈善机构 >qgBu_  
approved currency 核准货币；认可货币 d z\b]H]  
approved estimates 核准预算 bQeYFY#^  
approved estimates of expenditure 核准开支预算 eo,]b1C2n  
approved overseas insurer 核准海外保险人 LaIif_fie^  
approved overseas trust company 核准海外信托公司 @v'<~9vG  
approved pooled investment fund 核准汇集投资基金 V('b|gsEo  
approved provident fund scheme 认可公积金计划 w'eenIX^^  
approved provision 核准拨款 _Ey8P0-I  
approved redeemable share 核准可赎回股份 q_K1L  
approved regional stock 认可地区性证券 6x7=0}'  
approved retirement scheme 认可退休金计划 nbRg<@  
approved subordinated loan 核准附属贷款 ]fc:CR  
arbitrage 套戥；套汇；套利 j>:T)zhyY  
arbitrageur 套戥者；套汇者 <;T7qEIlo  
arbitrary amount 临时款项 G?g7G,|d  
arrangement 措施；安排；协定 $R5-JvJJH  
arrears 欠款 rTJWftH!  
arrears of pay 欠付薪酬 j)0R*_-B[  
arrears of revenue 逾期未收税款；逾期未收的帐项 d^Wh-U
 
articles of association 组织章程；组织细则；组织章程细则 x?F{=\z
/o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sd6Wmmo  
ascertainment of profit 确定利润 Qp54(`  
"Asia Clear" “亚洲结算系统” >fdN`W}M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 CNz[@6-cYU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -,
tYfQ;:  
Asian Development Fund [ADF] 亚洲发展基金 Qi}LV"&L  
Asian dollar bond 亚洲美元债券 1W8W/Y=hT  
Asian dollar market 亚洲美元市场 ,jWd?-NH  
Asian dollar rate 亚洲美元利率 S.j
jB  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,ym;2
hJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -$q/7,os  
asked price 沽盘；喊价；索价；卖方报价 D^~gq`/)  
assessable income 应评税入息 4ca-!pI0  
assessable loss 应评税亏损 buFtLPe  
assessable profit 应评税利润 Y[DKj!v  
assessable value 应评税值 vB{b/xmah  
assessed profit 估定利润 K6U>Qums  
assessed value 经评估价值 ._3NqE;
 
assessment 评税；评定；估价；评税单 ,W-0qN&%/  
assessment number 评税编号；估价编号 (D{}1sZBQ  
assessment of additional tax 补加税评税 &1{k^>oz  
assessment of performance 业绩评估；实绩评价 !O-+h0Z  
Assessor 评税主任 a3 x~B=E  
asset price bubbles 资产价格泡沫 EHHxCq?  
asset-backed securities 具资产保证的证券 (?!0__NN;  
assets accretion 资产增值 /z5lxS@#  
assets and liabilities 资产与负债  \_E.%K  
assets betterment statement 资产递增表；资产改进表 {+:XVT_+  
assets lending 实物放款；有抵押贷款 %np#Bv-L  
assets of the company passing on the death 死者去世时转移的公司资产 bAiw]xi  
assets pledged as security for liabilities 用作负债抵押的资产 qrc/Q;$  
assets portfolio 资产投资组合 4QNR_w
  
assets price 资产价格 3c3Z"JV  
assets quality 资产质素 mW-W7-JhO7  
assets realization 资产变现 <^Tj}5)n  
assets refinancing arrangement 资产再集资安排 I={{VQ  
assets securitization 资产证券化 xW =$j|  
assets situated outside Hong Kong 在香港以外地方的资产 m-RY{DO+  
assets stripping 削减资产；拆卖资产 gpWS_Dw9  
assets value 资产值 o3qv945  
assignee 承让人 ?m1$*j  
assignment 转让；转让书；转让契 PNgMLQI6  
assignment of interest 权益转让 %ZyPK,("  
assignment of letters patent and trade mark 专利证书及商标转让 c5e\ckqm^  
assignment of property 物业转让；物业转让书 F*}Q^%  
assignment right 转让权 Xb*_LZAU  
assignor 转让人 dA/o4co  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 QtQ^"d65  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xUi!|c  
associate member 附属会员 )c/y07er  
associated body corporate 相联法人团体 9`xFZMd31A  
associated company 相联公司；联属公司 z|*6fFE   
associated corporation 相联法团 %k #Nu  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B5HdC%8/}  
公认会计师公会〔英国〕 RCYbRR4y  
Association of Futures Exchange Brokers 香港期货经纪协会 xm5FQ) T  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tQ JH'YV  
association of underwriters 承保人组织 JK"uj%  
assumption of control 接管 5,BkwAr+6[  
assurance 担保；保险；转易；转易书 -_DiD^UcXn  
assurance of interest 权益的转易 0DIM]PS  
at 19XX price 按一九ＸＸ年价格计算 >5Oy^u6Ly  
at a discount 按赔价计算；按贴水价格计算；打折扣 %@93^q[\2  
at a premium 按溢价计算；按升水价格计算 xKST-:c+  
at call 通知付款；按通知 0Y*gJ!a  
at constant market price 按固定市价计算 S\g7wXH  
at constant price 按固定价格计算 f^sb0nU  
at cost 按成本计算 [e@OHQM  
at current market price 按当时市价计算；按现时市价计算 S aet";pf`  
at current price 按当时价格计算；按现时价格计算 50bP&dj&  
at factor cost 按要素成本计算；按生产要素成本计算 JS?l?~  
at money-of-the-day price 按付款当日价格计算 UN?T}p- oF  
at or better 按指定或较佳价位〔买卖指令〕 dzNaow*0&V  
at par 按面值计算；平价 GnrW{o  
at sight 见票即付 2mU-LQ1WN  
at the close 按收市盘 MQH8Q$5D  
at the opening 按开市盘 T>Rf?%o  
attestation 见证；见证条款 | ,l=v`/  
at-the-money option 平价期权 I u~aTgHX%  
attorney 受权人；受托代表人 QqK{~I|l  
attornment 新拥有人承认书 D3AtYt  
attributable profit 可归属利润 X:-bAu}D  
attributable share value 可归属股份价值 `)!2E6 =  
Auckland Stock Exchange 奥克兰证券交易所 ~K#_'Ldrd  
auction 拍卖 UFAMbI  
auctioneer 拍卖商 NT9- j#V  
audit 审计；核数 xVz -_z  
Audit Commission 审计署 _KhEwd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CE7pg&dJ)i  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 K6yFpVl  
audit review 帐目审查 ~v(M6dz~vk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 grfdvN  
audited account 审计帐目；经审计的帐目 q'AnI$!  
audited annual account 经审计的周年帐目 I;.! hV>E  
audited balance sheet 经审计的资产负债表 z0Z\d  
auditor 核数师；核数主任；审计师 vl{_M*w ;  
auditor's certificate 核数师证明书；审计师证明书 ]7R&m)1
6  
auditor's report 核数师报告；审计师报告 zmfRZ!Eh  
Aussie bond 澳元债券 e5>5/l]jsg  
austerity budget 紧缩预算 Gp3nR<+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &~JfDe9IS  
Australia All Ordinaries Index 澳洲所有普通股票指数 UFIAgNKl  
Australian Dollar [AUD] 澳元 Up/u|A$0V  
Australian Options Market 澳大利亚期权市场 >&Ui*  
Australian Securities Commission 澳洲证券事务监察委员会 "G-0iKW;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Vh.;p.!e  
Australian Stock Exchange 澳大利亚证券交易所 yc%E$g  
Austrian Schilling [ATS] 奥地利先令 Yx}"> ;\  
authentication 认证；鉴证 7k#${,k  
authority to purchase 委托购买证；委购书 vLK\X$4  
authorization 认可；核准；授权；授权书 hzuMTKH9  
authorization by direction 指示授权 i h$@:^\  
authorization by instruction 指令授权 5)>ZO)F&  
authorization by warrant 令状授权 ZG\
I1  
authorization of unit trust 单位信托的认可 G_,t\  
authorized agent 指定代理人 Th;gps%b  
authorized capital 法定资本 ",aT<lw.  
authorized clerk 出市员 ekl?K~  
authorized dealer 认可交易商 ?<yq 2`\4O  
authorized financial institution 认可财务机构 w(e+o.:  
authorized fund 认可基金 K@j^gF/0B  
authorized fund house 获授权的基金公司；认可基金公司 leb^,1/D6  
authorized institution 认可机构 ahi57r[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _^xh1=Qr}n  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 mcz(,u}  
authorized insurer 获授权保险人；获认可承保人 ++Ys9Y)*,  
authorized investment 特准投资项目 \A3>c|  
authorized person 获授权人 )(?UA$"  
authorized representative 获授权代表 |<$<L`xoe  
authorized share capital 法定股本 pT ocqJ22  
automated quotation system 自动报价系统 L%o65  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RLu$$Eb  
自动交易系统〔香港期货交易所有限公司〕 JJ N(M*;  
automatic adjustment mechanism 自动调整机制 sx-Hw4.a"  
automatic adjustment system 自动调整系统 =~W0~lxX  
Automatic Clearing House 自动票据交换所 5}d/8tS  
automatic exchange rates accumulation system 自动化汇率累集系统 uku}Mr"p  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (Xr_ np @  
automatic teller machine [ATM] 自动柜员机 hk5E=t~&  
autopay 自动转帐 "3Xv%U9@  
available assets 可用资产 \%-E"[!  
available fiscal reserve 现存财政储备 G1?0Q_RN  
available profit 可用利润 94p:|5@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 =;k+g?.@I  
average 平均；平均数；海损 +C'TW^  
average basic salary 平均基本薪金 Hlt8al3  
average consumer expenditure 平均消费开支；一般消费开支 A'~%
_}  
average cost 平均成本 ax72ehL}  
average cost of land production 增辟土地平均成本 Ha=_u+@  
average daily turnover 平均每日成交额 )O2Nlk~l&  
average daily wage rate 平均每日工资率 nI`f_sp  
average expenditure pattern 平均开支模式 ElEv(>G*  
average growth rate 平均增长率 fd5ZaE#f  
average net fixed assets 固定资产平均净值 )y%jLiQv  
average of relatives 相对价格平均数 jsNH`"  
average price 平均价格  ^6)GS%R  
average propensity to consume 平均消费倾向；一般消费倾向 w PG1P'w;  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Xx3g3P  
average rate 平均率 !^
)wPmk  
average revenue 平均收入；平均收益 kvW
|=  
average stock 平均库存；平均存货 .)"_Q/q  
average yearly rent 平均年租 H{\.g=01  
avoidance of double taxation 避免双重课税 tb:,Uf>E  
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 z-EwXE  
Vq3gceo'0A  
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