一些有用的会计术语(也不知道发的地方对不对)A

A: w.+G+r=  
A share Ａ股；甲类股份 $wl_  
abatement of tax 减税；减扣免税额 )t2eg1a:  
ABN AMRO Bank N.V. 荷兰银行 c;n\HYk  
above-the-line expenditure 线上项目支出；经常预算支出 sy6[%8
D$  
above-the-line receipt 线上项目收入；经常预算收入 c68,,rJO]i  
ABSA Asia Limited 南非联合亚洲有限公司 i\#?M "  
absolute change 绝对数值变更 r=]$>&  
absolute expenditure 实际开支 L;6{0b58$  
absolute guideline figure 绝对准则数字 @jZ1WHS_a  
absolute interest 绝对权益 f'Oj01[
 
absolute order of discharge 绝对破产解除令 \GK]6VW  
absolute profit margin 绝对利润幅度 w5t|C>  
absolute value 实值；绝对值 .B!  Z0  
absolutely vested interest 绝对既得权益 8RS@YO  
absorbed cost 已吸收成本；已分摊成本 UI~hB4V$]  
absorption 吸收；分摊；合并 FgR9$ is+  
absorption rate 吸收率；摊配率；分摊率 B& 5Md.h  
ACB Finance Limited 亚洲商业财务有限公司 =t.T9'{  
acceptable form of reciprocity 合理的互惠条件 Xs~IoU  
acceptable rate 适当利率；适当汇率 SXNde@% {  
acceptance agreement 承兑协议 I(z16wQ  
acceptance for honour 参加承兑 *-E'$  
acceptor 承兑人；接受人；受票人 =yPV9#(I/  
acceptor for honour 参加承兑人 :edy(vC<  
accident insurance 意外保险 \9}DAM_  
Accident Insurance Association of Hong Kong 香港意外保险公会 B
!4~A{  
accident insurance scheme 意外保险计划 0E@
*&Ru  
accident year basis 意外年度基准 e`K{  
accommodation 通融；贷款 +{%)}?F  
accommodation bill 通融票据；空头票据 yMpZ-b$*~  
accommodation party 汇票代发人 Qn;,OBk  
account balance 帐户余额；帐户结余 ghTue*A  
account book 帐簿  LYyud  
account collected in advance 预收款项 .F/s(  
account current book 往来帐簿 T5dnj&N ]  
account of after-acquired property 事后取得的财产报告 0u +_D8G  
account of defaulter 拖欠帐目 cXb&Rm'L  
account payable 应付帐款 q-/t?m0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t"vkd  
account receivable 应收帐款 oA;ZDO06r  
account receivable report 应收帐款报表 uSH_=^yTQ  
account statement 结单；帐单；会计财务报表 lnK#q.]  
account title 帐户名称；会计科目 .kB!',v\  
accountant's report 会计师报告 YU\k D
  
Accountant's Report Rules 会计师报告规则 $KS!vS7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k=O  
Accounting Arrangements 《会计安排》 '*<I<? z;  
accounting basis 会计基础 _s}`ohKvD  
accounting by Official Receiver 破产管理署署长呈交的帐目 O<MO2U+^x  
Accounting Circular 《会计通告》 Y<_;8%S  
accounting class 会计类别 Ue!yK  
accounting date 记帐日期；会计结算日期 StiWa<"c  
accounting for money 款项核算 [n3@*)q's  
Accounting Officer 会计主任 D J7U6{KLq  
accounting period 会计报告期；会计期 |FSp`P  
accounting policy 会计政策；会计方针 hV fANbs  
accounting practice 会计惯例 X3?RwN:P  
accounting principle 会计准则 Zb:Z,O(vn  
accounting record 会计记录 !1Ht{cA0  
accounting report 会计报告 wEQZ9?\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 FB %-$  
Accounting Society of China 中国会计学会 FbXur-et^  
accounting statement 会计报表 N@^:IfJ+=  
accounting system 会计制度；会计系统 Zg|l:^E  
accounting transaction 会计事项；帐务交易 DHZ`y[&}|N  
accounting treatment 会计处理 x~](d8*=  
accounting year 会计年度 s&XL{FE  
accretion 增值；添加 o.s(=iG  
accrual 应计项目；应累算数目 bRr3:"=sE  
accrual basis 应计制；权责发生制 @gw8r[  
accrual basis accounting 应计制会计；权责发生制会计 I__a}|T%  
accrue 应累算；应计 aj<r=  
accrued benefit 应累算利益 e%IbME]x  
accrued charges 应计费用 L-%'jR  
accrued cumulative preference share dividend 应累算的累积优先股股息 *&hbfsP:  
accrued expenses 应累算费用 NPDMv |4  
accrued interest payable 应付利息；应计未付利息 wVX2.D'n<  
accrued interest receivable 应收利息；应计未收利息 ARG8\qU  
accrued right 累算权益 S 8)!70  
accruing profit 应累算的利润 Kq(JHB+  
accumulated fiscal reserve 累积财政储备 *;U<b  
accumulated profit 累积利润；滚存溢利 xqQK-?k  
accumulated reserve 累积储备 JEF;Q  
accumulation of surplus income 累积收益盈余 ux6p2Sk;K  
acquired assets 既得资产  R*r"};
 
acquisition 收购；购置；取得 +=sw&DH  
acquisition cost 购置成本 RiFUa $  
acquisition expenses 购置费用 bD-OEB  
acquisition of 100% interest 收购全部股权 B>@l(e)b  
acquisition of control 取得控制权 Y~?Z'uR  
acquisition of fixed assets 购置固定资产 <kWkc|zBY  
acquisition of shell “买壳” wJ"]H!r0  
acquisition price 收购价 4um^7Ns)7  
act of God 天灾 3eB)X2~   
acting partner 执事合伙人 ?]o(cz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hE<Sm*HU  
active partner 积极参与的合伙人 }daU/  
active trading 交投活跃 Wfy+9"-;s  
actual circulation 实际流通 ^]Z@H/]H  
actual cost 实际成本 KLG2
9G  
actual expenditure 实际开支；实际支出 @uanej0q7  
actual income 实际入息；实际收入；实际收益 CyXaHO  
actual market 现货市场 }Yc5U,A;  
actual price 现货价；实际价格 lQy-&d|=#^  
actual profit 实际利润 9'@G7*Yn  
actual quotation 实盘；实际价位；实际报价 WBb*2  
actual year basis 按实际年度计算 !Uv>>MCr  
actuals 实货 /y6I I$AvM  
actuarial investigation 精算调查 S#<y_w%  
actuarial principle 精算原则 JoZSp"R  
actuarial report 精算师报告 |sEuhP\A3  
Actuarial Society of Hong Kong 香港精算学会 F!p;]B  
actuarial valuation 精算师估值 cDK)zD  
actuary 精算师 ?Iq{6O>D.  
ad referendum agreement 暂定协议；有待覆核的协定 B#cN'1c  
ad valorem duty 从价税；按值征税 1g jGaC  
ad valorem duty system 从价税制 'sE["eC  
ad valorem fee 从价费 h@o6=d=4  
ad valorem tariff 从价关税 *||Q_tlz  
additional allowance 额外免税额 ^aQ&.q  
additional amount for unexpired risk 未过期风险的额外款额 "h|kf% W  
additional assessable profit 补加应评税利润 4C;y2`C  
additional assessment 补加评税 >s1?rC  
additional commitment 额外承担 ;cZp$ xb3  
additional commitment vote 额外承担拨款 '+3C2!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 USS%T<Vk  
additional dependent parent allowance 供养父母额外免税额 M
|zTs\1I  
additional provision 额外拨款 Hsd76z#8  
additional stamp duty 附加印花税 v`]y:Ku|wR  
additional tax 补加税罚款；补加税款 >Bu9
D
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  nF<xJs  
adjudged bankrupt 被裁定破产 \Hf/8!q  
adjudicated bankrupt 裁定破产人 wNn=JzP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Pn6~66a6  
adjudication of bankruptcy 裁定破产；宣告破产 Ob}XeN(L3  
adjudication of insolvency 裁定无力偿还债务 R[)bGl6#  
adjusted actual 经调整的实数；调整后的实数 p1K]m>Y{?  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?~(#~3x  
adjusted figure 经调整的数字；调整后的数额 [J(b"c6  
adjusted liabilities 经调整的负债；调整后的负债 s`0IyQXVU  
adjusted loss 经调整的亏损；调整后的亏损 zqBzataR:  
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 WtaOf
_  
adjusted profit 经调整的利润；调整后的利润 "z;R"sv\  
adjusted surplus 经调整的盈余额；调整后的盈余额 9NNXj^7
  
adjusted value 经调整的价值；调整后的价值 !2^~ar{2  
adjustment 调整；修订；理算〔保险〕 WuFBt=%  
adjustment centre 调剂中心 </1]eDnU  
adjustment lag 调整过程的时间差距；调整时差 d>F.C>  
adjustment mechanism 调整机制 )!caOGvhJ  
adjustment of loss 亏损调整 r-*6# "  
adjustment process 调整过程；调整程序 <(B|g&A  
adjustment range 调整幅度 #S
x  
administered exchange rate 受管制汇率 6(uZn=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wG9aX*(n  
administration expenses 行政费用 .l5-i@=W  
administration fee 手续费；行政费 lI+^}-<  
administration in bankruptcy 破产管理 e+D]9wM8  
administration order 遗产管理令 >d *`K  
administrator 管理人；遗产管理人 xR|^{y9n  
administrator of the estate 遗产管理人 C'R6mz%Q?  
admission of debt 债项承认书 |0?v4%g  
admission of proof 接纳债权证明 2eA.04F  
advance 放贷款项；垫付款项；预支款项；预付款项 bN03}&I  
advance account 暂支帐目；预付款帐户 ~8"oH5  
advance compensation 预付补偿金 VJFFH\!`  
advance from shareholder 股东垫款 -A=3W3:C  
advance pending reimbursement 预支以待日后付还 ^SKHYo`,,N  
advanced economy 先进经济体系 '$EyVu
!  
advancement 预付；预付财产 XgM&0lVT  
advances warrant 垫款令 E`<ou_0N@q  
advancing 贷出 {K6Z.-.`  
adverse balance 逆差 wf &Jd:)4t  
adverse exchange 逆汇 ~fb#/%SV  
advertisement addressed to shareholders 在报章刊登的致股东通告 mfS}+_ C  
advice for collection 托收通知书 pek=!nZ  
advice of drawing 提款通知书；汇票通知书 odC"#Rb  
advice of payment 付款通知 jD}h`(bE  
Advisory Committee [Securities and Futures Commission] nk7
>iK!i  
谘询委员会〔证券及期货事务监察委员会〕 t|hc`|  
Advisory Committee on Diversification 经济多元化谘询委员会 x[&<e<6  
affidavit 誓章；遗产申报誓章 vy{k"W&S  
affidavit of no receipt 述明无收款的誓章 w0lgB%97p  
affiliate 联号；联营公司；附属公司 D~URY_[A  
affiliated company 附属公司；联号；联营公司 vt^7:!r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VB#&`]rdo  
affordability 负担能力 E2YVl%.
 
African Development Bank [AfDB] 非洲开发银行 c@"FV,L>  
after-acquired property 事后取得的财产 TI/RJF b  
after-hours dealing 市后交易 W5= j&
&|!  
after-tax profit 税后盈利；税后利润；税后溢利 )KVr2y;RF  
agency agreement 代理协议 -!\%##r7~  
agency expenses 代理机构的开支 LjTSu9I>  
agency fee 代理费 xkiiQs)  
Agency Law 《代理法》 qNP)oU92  
agent 代理人；承销人 ) \TH'  
agent of company 公司代理人 s}OL)rW=}  
agent's fee 代理人费；经纪费 a0gg<Ml  
aggregate 总计；总数；总体数字 'SoBB:  
aggregate amount 总款额；总额 PREGQ0  
aggregate assets and liabilities 总体资产与负债 dE_"|,:  
aggregate at constant price 按固定价格计算的总体数字 .UQ|k,,t  
aggregate demand 总需求 doHE]gC2Uz  
aggregate gross position 总持仓量 qe&B$3D|  
aggregate limit 总限额 6 U[VoUU   
aggregate of salaries tax 合计薪俸税 j BBl{  
aggregate performance 总体表现；总体业绩 2[uFAgf@  
aggregate supply 总体供应 1'Q6l  
aggregate surplus 总盈余 L6fbR-&Lt  
aggregate total 整体总额 /|i*'6*  
aggregate value 总值；合计价值 fCF.P"{W"  
aggregated basis 合计基准 _ahp7-O  
aggregated net chargeable income 合计应课税入息实额 $p4e8j[EJ  
aggregation 合并计算；合计；总和 G9LWnyQt  
aggregation of incomes of husband and wife 夫妇入息合并计算 6kLy!QS  
aggregation of property 财产的总和 l9="ccM  
agio 差价；贴水 *A
Q3RA8  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 #k|f>D4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @6tczU}ak  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 adIrrK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6SH0 y  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 *jWh4F,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Z_xQ2uH$:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 n8=Dzv0  
agreement for a settlement 授产协议 >yXhP6  
agreement for assignment 转让协议 :i& 9}\|,  
agreement for sale 售卖协议；买卖协议 2EZ7Vdz2  
agreement for sale and purchase 买卖协议 !#W>x49}  
agreement for the payment of interest 支付利息协议 0F%8d@Y2  
agreement for the repayment of money 还款协议 uax0%~O\  
agreement of reinsurance 再保险协议 5[jS(1a`c  
Agricultural Bank of China 中国农业银行 5X+`aB  
air passenger departure tax 飞机乘客离境税 QOY
MT(j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %<a3[TQd`\  
airport tax 机场税 B ;E"VS0  
alcohol duty 酒精税 w9VwZow  
alienation 让与；让渡；转让 .'_}:~  
alimony 生活费；赡养费 S`zu.8%5  
All Ordinaries Index [AOI] 所有普通股指数 8a)Brl}u  
all risks 全险；综合险 rf4f'cUa  
All Sales Record for Stock Market 《股票市场成交报告》 gj @9(dk%  
Allied Capital Resources Limited 新联财务有限公司 Ys}^hy  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WPNw")t!  
allocation letter 拨款信件 ;*j 
K!  
allocation of fund 分配款项；预留款项 aK;OzB)  
allocation of profit 利润分配；溢利分配 {}k3nJfE  
allocation warrant 拨款令 KB|mtsi  
allotment 分配；配股 [r8[lkR  
allotment notice 股份配售通知；配股通知 7<MEMNYX  
allotment of shares 股份分配 d94k  
allowable 可获宽免；免税的 Kc2y  
allowable business loss 可扣除的营业亏损 E z}1Xse  
allowable expenses 可扣税的支出 f7\X3v2W}3  
allowance 免税额；津贴；备抵；准备金 X5VNj|IE  
allowance for debts 债项的免税额 JfSe; v  
allowance for depreciation by wear and tear 耗损折旧免税额 ox
&?`DO  
allowance for funeral expenses 殡殓费的免税额 Wq<oP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FI[B
ZZW  
allowance for repairs and outgoings 修葺及支出方面的免税额 pC,[!>0g8  
allowance to debtor 给债务人的津贴 em3
+V  
alteration of capital 资本更改 !37I2*
+4  
alternate trustee 候补受托人 oo &|(+"O_  
amalgamation 合并 Qc&Y|]p"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K;sC#9m  
ambit of charges 征税范围；收费范围 DGb1_2ZQ  
amended valuation 经修订的估值 E]/2u3p  
American Commodities Exchange 美国商品交易所 .x,y[/[[)  
American Express Bank Limited 美国运通银行 IJ2'  
American Stock Exchange 美国证券交易所 {TpbUj0  
amortization 摊销 s9CmR]C  
amount due from banks 存放银行同业的款项 W-#DEU 7_  
amount due from banks abroad 存放海外银行同业的款项 wzju)qS  
amount due from holding companies 控股公司欠款 .#SgU<Wq  
amount due from local banks 存放本港银行同业的款项 MJ?t{=  
amount due to banks 银行同业的存款 vbeE}7 *2  
amount due to banks abroad 海外银行同业的存款 z{ V;bi;  
amount due to holding companies 控股公司存款 v"ORn5  
amount due to local banks 本港银行同业的存款 T5zS3O  
amount due to outport banks 外埠银行同业的存款 >zX^*T#  
amount for note issue 发行纸币的款额 YlbX_h2S"  
amount of bond 担保契据的款额 >wmHCOL:  
amount of consideration 代价款额 C 4C/  
amount of contribution 供款数额 "q M  
amount of indebtedness 负债款额 JfWkg`LqL  
amount of principal of the loan 贷款本金额 axvZA:l  
amount of rates chargeable 应征差饷数额 xCXsyZ2h  
amount of share capital 股本额 cYgJ}(>}  
amount of sums assured 承保款额 nng|m  
amount of variation 变动幅度 bS~Y
_]B  
amount of vote 拨款数额 T[1iZ  
amount payable 应付款额 V.*M;T\i  
amount receivable 应收款额 *1kFy_Gx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iY07lvG<  
analysis 分析 C/Z#NP~ *  
ancillary risk 附属风险 ;BH.,{*@B  
annual account 周年帐目；周年帐目报表；年度决算；年结 99ZWB  
annual accounting date 年结日期 EMO{u  
annual allowance 每年免税额；年积金；年度津贴；年津 N6-7RoA+  
annual balance 年度余额 '=Zm[P,  
annual disposable income 每年可动用收入 b7\>=  
annual estimates 周年预算 b<~8\\&  
annual fee 年费 <Qih&P9;>  
annual general meeting 周年大会 /fb}]e]N  
annual growth rate 年增率；每年增长率 PaQ
lQ#  
annual long-term supplement 长期个案每年补助金 &-Ch>:[  
annual pensionable emolument 可供计算退休金的年薪 J(d+EjC  
annual report 年报 9MZ)-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hDB(y4/  
annual return 周年报表；周年申报表；每年报税表格 K 'l-6JY-  
Annual Return Rules 《周年报表规则》 Sxc)~y  
annual review of consumer prices 每年消费物价回顾 dL%*;   
annual roll-forward basis 逐年延展方式 Fy<:iv0>t  
annual salary 年薪 *|W](id7e  
annual statement 年度报表；年度决算表 ZwsQ}5
 
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 `9[n5-t  
annuitant 年金受益人 a5t&{ajJ  
annuity 年金 8j70X <R  
annuity contract 年金合约 0{ mm%@o  
annuity on human life 人寿年金 F<p`)?  
antecedent debt 先前的债项 &}e>JgBe0  
ante-dated cheque 倒填日期支票 ^_@[1'^  
anticipated expenditure 预期开支 ~8nR3ki  
anticipated net profit 预期纯利 {Dl@/fz  
anticipated revenue 预期收入 J?J4<l9  
anti-inflation measure 反通货膨胀措施 TxF^zx\  
anti-inflationary stance 反通货膨胀立场 K\%\p$ZD  
apparent deficit 表面赤字 j3
-o}6  
apparent financial solvency 表面偿债能力 & tT6.@kH  
apparent partner 表面合伙人 oX:&;KA  
application for personal assessment 个人入息课税申请书 ZYWGP:Y  
application of fund 资金应用 p P@q `  
application to release as liquidator and to destruct the books of accounts and documents !q,'k2=b,  
申请免除清盘人职务及毁灭帐簿与文件 "Tser*i )  
appointed actuary 委任精算师 V':A!  
appointed auditor 委任核数师；委任审计师 @br)m](@  
appointed trustee 委任的受托人 vb>F)po1}  
appointer 委任人 , p}:?uR  
apportioned pro rata 按比例分摊 < r~hU*u  
apportionment 分配；分摊 CUH u=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q:)PfP+  
apportionment formula 分摊方程式 KZ[TW,Gw  
apportionment of estate duty 遗产税的分摊 hmkb!)  
appraisal 估价；评估 XV%R Mr6  
appreciable growth 可观增长 59 g//;35@  
appreciable impact 显着影响 @, fvWNI  
appreciable increase 可观增长 hzM;{g>t  
appreciation 增值；升值 2qE_SSXn  
appreciation against other currencies 相对其他货币升值 #N`G2}1J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `mteU"{bx  
appreciation tax 增值税 +ho=0>  
appropriation 拨款；拨用；拨付 auAz>6L  
appropriation account 拨款帐目 MnFrQC  
Appropriation Bill 拨款法案 hu0z 36  
appropriation-in-aid system 补助拨款办法 QnS^ G{  
approved assets 核准资产 ._tEDY/1m  
approved basket stock 认可一篮子证券 5`fUR/|[  
approved budget 核准预算 ]N]Fb3  
approved charitable donation 认可慈善捐款 9FSa=<0wE  
approved charitable institution 认可慈善机构 "1Hn?4nz5  
approved currency 核准货币；认可货币 kJuG haO  
approved estimates 核准预算 dpq(=s`s  
approved estimates of expenditure 核准开支预算 wg)Bx#>\L:  
approved overseas insurer 核准海外保险人 7Ji'7$  
approved overseas trust company 核准海外信托公司  N#9N ^#1  
approved pooled investment fund 核准汇集投资基金 a+lNX
lh=  
approved provident fund scheme 认可公积金计划 ;yNY/  
approved provision 核准拨款 v]on0Pi!  
approved redeemable share 核准可赎回股份 .-HM{6
J  
approved regional stock 认可地区性证券 iYT?6Y|+  
approved retirement scheme 认可退休金计划 HN367j2e  
approved subordinated loan 核准附属贷款 Ln&~t(7  
arbitrage 套戥；套汇；套利 7c(j1:Ku-  
arbitrageur 套戥者；套汇者 &_:9.I1  
arbitrary amount 临时款项 vd#)+  
arrangement 措施；安排；协定 qB_s<cpn>  
arrears 欠款 H[?S*/n,<  
arrears of pay 欠付薪酬 [>
dDRsZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 ``g  
articles of association 组织章程；组织细则；组织章程细则 X);'[/]E*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >>J$`0kM*  
ascertainment of profit 确定利润 /_J{JGp9  
"Asia Clear" “亚洲结算系统” rWJ5C\R  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ",aNYJR>*!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `]l`t"x  
Asian Development Fund [ADF] 亚洲发展基金 x#SE%j?  
Asian dollar bond 亚洲美元债券 jRiMWolLv  
Asian dollar market 亚洲美元市场 ^g(qPtQ  
Asian dollar rate 亚洲美元利率  o%j?}J7y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \='LR!_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 JL#LCU ?  
asked price 沽盘；喊价；索价；卖方报价 @Hp%4$=  
assessable income 应评税入息 x[TLlV:{  
assessable loss 应评税亏损 pJe!~eyHm  
assessable profit 应评税利润  ~ e?af  
assessable value 应评税值 `~d7l@6F  
assessed profit 估定利润 ]}'bRq*]  
assessed value 经评估价值 3HuocwWbz  
assessment 评税；评定；估价；评税单 1ED7
.#g  
assessment number 评税编号；估价编号 o9|
OL  
assessment of additional tax 补加税评税 |(W04Wp"@  
assessment of performance 业绩评估；实绩评价 egA*x*8  
Assessor 评税主任 TDk[,4  
asset price bubbles 资产价格泡沫 8 0nu^_  
asset-backed securities 具资产保证的证券 8*b{8%<K  
assets accretion 资产增值 T&/n.-@nk  
assets and liabilities 资产与负债 cz/E  
assets betterment statement 资产递增表；资产改进表 I@VzH(da\  
assets lending 实物放款；有抵押贷款 7t<h 'g2  
assets of the company passing on the death 死者去世时转移的公司资产 khR[8j..  
assets pledged as security for liabilities 用作负债抵押的资产 dr"$@  
assets portfolio 资产投资组合 nl(GoX$vRQ  
assets price 资产价格 jcJ@A0]  
assets quality 资产质素 V/\Y(Mxc  
assets realization 资产变现 ]Zh$9YK  
assets refinancing arrangement 资产再集资安排 M __S)  
assets securitization 资产证券化 ?QKDYH(  
assets situated outside Hong Kong 在香港以外地方的资产 w6>P[oW  
assets stripping 削减资产；拆卖资产 `'iO+/;GY  
assets value 资产值 ;lE=7[UJ3X  
assignee 承让人 #E Bdg  
assignment 转让；转让书；转让契 E7R%G OH  
assignment of interest 权益转让 O{c#&/.K  
assignment of letters patent and trade mark 专利证书及商标转让 )skpf%g  
assignment of property 物业转让；物业转让书 j< h1s%  
assignment right 转让权 0s//&'*Q  
assignor 转让人 $'>iNMtK{p  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 o`QH8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  I*f@^(  
associate member 附属会员 ))dqC l  
associated body corporate 相联法人团体 '$p`3Oqi  
associated company 相联公司；联属公司 pLF,rOb  
associated corporation 相联法团 'W9[Vm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _\IA[-C+O  
公认会计师公会〔英国〕 sd+_NtH  
Association of Futures Exchange Brokers 香港期货经纪协会 =pmG.>Si  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E83$(6z  
association of underwriters 承保人组织 g*FHZM*N9  
assumption of control 接管 E|-5=!]fX  
assurance 担保；保险；转易；转易书 nnBS;5  
assurance of interest 权益的转易 JP"#9f  
at 19XX price 按一九ＸＸ年价格计算 Xsanc@w)^C  
at a discount 按赔价计算；按贴水价格计算；打折扣 HhCFAq"j  
at a premium 按溢价计算；按升水价格计算 KY<
$+/B!  
at call 通知付款；按通知 Q~f]?a`  
at constant market price 按固定市价计算 @b 17jmq{  
at constant price 按固定价格计算 p)Q5fh0-  
at cost 按成本计算 '-f` 5X  
at current market price 按当时市价计算；按现时市价计算 _&gO>G,uy  
at current price 按当时价格计算；按现时价格计算 wpN [0^M-0  
at factor cost 按要素成本计算；按生产要素成本计算 zobFUFx  
at money-of-the-day price 按付款当日价格计算 5G'2 Wby'#  
at or better 按指定或较佳价位〔买卖指令〕 a(fiW%eFb  
at par 按面值计算；平价 }+`,AC`RM  
at sight 见票即付 Q: -&
  
at the close 按收市盘 njJTEUd">  
at the opening 按开市盘 7Cz=;  
attestation 见证；见证条款 7~1Fy{tc  
at-the-money option 平价期权 CaED(0  
attorney 受权人；受托代表人 89 m.,  
attornment 新拥有人承认书 +Q5'!@8  
attributable profit 可归属利润 $Sy}im
\H  
attributable share value 可归属股份价值 9k62_]w@6  
Auckland Stock Exchange 奥克兰证券交易所 9i_@3OVl  
auction 拍卖 IY!.j5q8  
auctioneer 拍卖商 >2K'!@~'  
audit 审计；核数 KMfIp:~  
Audit Commission 审计署 4Hyp]07  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )D+eWo  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 )xg8#M=K  
audit review 帐目审查 m7A3i<6p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 nzAySMD_  
audited account 审计帐目；经审计的帐目 {_4Hsw?s6  
audited annual account 经审计的周年帐目 s H'FqV,)  
audited balance sheet 经审计的资产负债表 elKp?YN  
auditor 核数师；核数主任；审计师 IAb.Z+ig  
auditor's certificate 核数师证明书；审计师证明书 c"CR_  
auditor's report 核数师报告；审计师报告 i,RbIZnJ  
Aussie bond 澳元债券 PQF 40g1}  
austerity budget 紧缩预算 qD"~5vtLqQ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7|Wst)_~j  
Australia All Ordinaries Index 澳洲所有普通股票指数 #NMQN*J>D  
Australian Dollar [AUD] 澳元 X}={:T+6s  
Australian Options Market 澳大利亚期权市场 %(%EEt  
Australian Securities Commission 澳洲证券事务监察委员会 ]{|l4e4P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w0=/V[fs  
Australian Stock Exchange 澳大利亚证券交易所 M`=\ijUwN  
Austrian Schilling [ATS] 奥地利先令 Fm&f  
authentication 认证；鉴证 '>bn94$  
authority to purchase 委托购买证；委购书 =
*-ac  
authorization 认可；核准；授权；授权书 GM^H )8U  
authorization by direction 指示授权 r da: ~  
authorization by instruction 指令授权 .;bU["fn)  
authorization by warrant 令状授权 b/T k$&  
authorization of unit trust 单位信托的认可 pXQ$n:e  
authorized agent 指定代理人 (yEU9R$I"  
authorized capital 法定资本 L1

k  
authorized clerk 出市员 3h o'\Ysu/  
authorized dealer 认可交易商 +Swl$ab  
authorized financial institution 认可财务机构 J1M9),  
authorized fund 认可基金 9}K K]m6u}  
authorized fund house 获授权的基金公司；认可基金公司 9w0v?%%_  
authorized institution 认可机构 &'i.W}Ib!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "f3mi[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f@Ve,i  
authorized insurer 获授权保险人；获认可承保人 h{~GzrL*  
authorized investment 特准投资项目 NN:zQ_RT  
authorized person 获授权人 D7thLqA  
authorized representative 获授权代表 ei]Q<vT6  
authorized share capital 法定股本 8ce'G" b  
automated quotation system 自动报价系统 \
:JY[s/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] r_rdd}=b'  
自动交易系统〔香港期货交易所有限公司〕 )g-0b@z!n  
automatic adjustment mechanism 自动调整机制 F2n4#b  
automatic adjustment system 自动调整系统 t >64^nS  
Automatic Clearing House 自动票据交换所 #w^Ot*{!N  
automatic exchange rates accumulation system 自动化汇率累集系统 97>|eDc Y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 WwKpZ67$R  
automatic teller machine [ATM] 自动柜员机 ,&O&h2=  
autopay 自动转帐 :IsJE6r  
available assets 可用资产 `i~J0#P  
available fiscal reserve 现存财政储备 G%jV}
7h  
available profit 可用利润 CRzLyiRvU&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 xo-}t5w6t  
average 平均；平均数；海损 "6%qi qt  
average basic salary 平均基本薪金 =zp{ ^mC  
average consumer expenditure 平均消费开支；一般消费开支 yRhD<*  
average cost 平均成本 }U%E-:  
average cost of land production 增辟土地平均成本 c~\^C_  
average daily turnover 平均每日成交额 mxc^I
Rj  
average daily wage rate 平均每日工资率 Z0V6cikW6  
average expenditure pattern 平均开支模式 *`bES V :  
average growth rate 平均增长率 6l"4F6  
average net fixed assets 固定资产平均净值 @'J~(#}  
average of relatives 相对价格平均数 Z#;\Rb.x7  
average price 平均价格 ^@'zQa  
average propensity to consume 平均消费倾向；一般消费倾向 1iM(13jW  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d-8g  
average rate 平均率 $iH  
average revenue 平均收入；平均收益 5VN~?#K  
average stock 平均库存；平均存货 NfCo)C-t  
average yearly rent 平均年租 ypA 9WF  
avoidance of double taxation 避免双重课税 WUx2CK2N  
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 EY:EpVin  
PXDJ[Oj7(0  
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