一些有用的会计术语(也不知道发的地方对不对)A

A:  o%4+I>  
A share Ａ股；甲类股份 htSk2N/  
abatement of tax 减税；减扣免税额 #_|^C(]!  
ABN AMRO Bank N.V. 荷兰银行 K'/x9.'%  
above-the-line expenditure 线上项目支出；经常预算支出 F5q1VEe  
above-the-line receipt 线上项目收入；经常预算收入 OHvzK8  
ABSA Asia Limited 南非联合亚洲有限公司 ?0&>?-?  
absolute change 绝对数值变更 rz
j'!~>U  
absolute expenditure 实际开支 3AL=*qq  
absolute guideline figure 绝对准则数字 Q>*K/%KD  
absolute interest 绝对权益 
gb#wrI  
absolute order of discharge 绝对破产解除令 LKY Q?  
absolute profit margin 绝对利润幅度 "G)? E|  
absolute value 实值；绝对值 e(5R8ud  
absolutely vested interest 绝对既得权益 FMr$cKvE]W  
absorbed cost 已吸收成本；已分摊成本 P.J}\;S T  
absorption 吸收；分摊；合并 U}Fk%Jj  
absorption rate 吸收率；摊配率；分摊率 uCr  
ACB Finance Limited 亚洲商业财务有限公司 ZSb+92g{L$  
acceptable form of reciprocity 合理的互惠条件 !_#js  
acceptable rate 适当利率；适当汇率 ;9sVWJJCw  
acceptance agreement 承兑协议 TrAUu`?#  
acceptance for honour 参加承兑 qz2d'OhmtH  
acceptor 承兑人；接受人；受票人 7U0):11X#  
acceptor for honour 参加承兑人 u)MA#p {  
accident insurance 意外保险 .lS6KBf@  
Accident Insurance Association of Hong Kong 香港意外保险公会 0zNS;wvv&  
accident insurance scheme 意外保险计划 4Lb<#e13R?  
accident year basis 意外年度基准 >R-$JrU.=  
accommodation 通融；贷款 t!N>0]:mo  
accommodation bill 通融票据；空头票据 39eoL;O_  
accommodation party 汇票代发人 M$A
!
 
account balance 帐户余额；帐户结余 ^O"`.2O1  
account book 帐簿 2yc\A3ft#  
account collected in advance 预收款项 '|r!yAO6  
account current book 往来帐簿 ']Y:gmM"  
account of after-acquired property 事后取得的财产报告 UG$i5PV%i  
account of defaulter 拖欠帐目 xGPv3TLH^  
account payable 应付帐款 Wd<}|?R  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9V!K._Cb  
account receivable 应收帐款 ,%<77LE  
account receivable report 应收帐款报表 M#|xj <p  
account statement 结单；帐单；会计财务报表 _<Tz1>j=  
account title 帐户名称；会计科目 Rznr9L  
accountant's report 会计师报告 vM8]fSc  
Accountant's Report Rules 会计师报告规则 /n=/WGl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }]@ "t)"  
Accounting Arrangements 《会计安排》 2O>iAzc  
accounting basis 会计基础 
zqn*DbT  
accounting by Official Receiver 破产管理署署长呈交的帐目 D=]P9XDvb.  
Accounting Circular 《会计通告》 Jy$-)  
accounting class 会计类别 b5C #xxIO  
accounting date 记帐日期；会计结算日期 A":x<9   
accounting for money 款项核算 `R;XN
-  
Accounting Officer 会计主任 ;[ojwcK[ZF  
accounting period 会计报告期；会计期 d1TG[i<J_  
accounting policy 会计政策；会计方针 (Zkt2[E`  
accounting practice 会计惯例 Yr@@ty  
accounting principle 会计准则 .kV/0!q?  
accounting record 会计记录 Rk^&ras_  
accounting report 会计报告 WOoVVjMM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #,
C{?0!  
Accounting Society of China 中国会计学会 0KEl+  
accounting statement 会计报表 fN;
y\!q5  
accounting system 会计制度；会计系统 @wz7jzMi  
accounting transaction 会计事项；帐务交易 mmti3Y  
accounting treatment 会计处理 l-rI|0D#  
accounting year 会计年度 |ESe=G  
accretion 增值；添加 5@\<:Zmi  
accrual 应计项目；应累算数目 dfce/QOV  
accrual basis 应计制；权责发生制 EY(4<;)  
accrual basis accounting 应计制会计；权责发生制会计 NKN!X/P  
accrue 应累算；应计 Ns{4BM6j  
accrued benefit 应累算利益 4BX*-t  
accrued charges 应计费用 IFe[3mB5  
accrued cumulative preference share dividend 应累算的累积优先股股息 -#h \8Xl  
accrued expenses 应累算费用 eS M!_2  
accrued interest payable 应付利息；应计未付利息 n$9!G  
accrued interest receivable 应收利息；应计未收利息 kQtl&{;k?  
accrued right 累算权益 F
u)7J4Z  
accruing profit 应累算的利润 ) Lv{  
accumulated fiscal reserve 累积财政储备 iFnM6O$(  
accumulated profit 累积利润；滚存溢利 hw1s^:|+2  
accumulated reserve 累积储备 8[V!e[  
accumulation of surplus income 累积收益盈余 qm_\#r  
acquired assets 既得资产
7P]pk=mo  
acquisition 收购；购置；取得 7UfyOOFa  
acquisition cost 购置成本 F{S.f1Bsp  
acquisition expenses 购置费用 `Jo}/c5R  
acquisition of 100% interest 收购全部股权 $onliW|  
acquisition of control 取得控制权 3/D fsv  
acquisition of fixed assets 购置固定资产 7}MWmS^8j  
acquisition of shell “买壳” oUH\SW8?  
acquisition price 收购价 6$Y1[  
act of God 天灾 9dAs
XEWh  
acting partner 执事合伙人 08Gr  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?Z"}RMM)8  
active partner 积极参与的合伙人 Q{l;8MCL  
active trading 交投活跃
<=lP6B  
actual circulation 实际流通 !G37K8&&*  
actual cost 实际成本 gKnAw+u\  
actual expenditure 实际开支；实际支出 _*_zyWW_j  
actual income 实际入息；实际收入；实际收益 YN^8s  
actual market 现货市场 j"]%6RwM]  
actual price 现货价；实际价格 V=U%P[S  
actual profit 实际利润 Aka`L
:k  
actual quotation 实盘；实际价位；实际报价 $J+$8pA  
actual year basis 按实际年度计算 mDhU wZH  
actuals 实货 ?k-IS5G  
actuarial investigation 精算调查 pc #^{-  
actuarial principle 精算原则 f>o@Y]/l  
actuarial report 精算师报告 pa7fTd  
Actuarial Society of Hong Kong 香港精算学会 Hmz[pTQ|87  
actuarial valuation 精算师估值 *Z(qk`e.b  
actuary 精算师 ^gy(~u  
ad referendum agreement 暂定协议；有待覆核的协定 8EQ;+V  
ad valorem duty 从价税；按值征税 |2Dlw]d  
ad valorem duty system 从价税制 "D+Q
T+sD  
ad valorem fee 从价费 +KZc"0?
 
ad valorem tariff 从价关税 X~0P+E#  
additional allowance 额外免税额 {u7E)Fdl  
additional amount for unexpired risk 未过期风险的额外款额 p[RD[&#b  
additional assessable profit 补加应评税利润 B{Rig5Sc  
additional assessment 补加评税 iJcl0)|  
additional commitment 额外承担 rW6LMkt72  
additional commitment vote 额外承担拨款 QH;
aJ(>$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =1D*K%  
additional dependent parent allowance 供养父母额外免税额 7RO=X%0A  
additional provision 额外拨款 m&2m' =(  
additional stamp duty 附加印花税 !Lo{zTDW  
additional tax 补加税罚款；补加税款 jhHb[je~{4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *GA#.$n  
adjudged bankrupt 被裁定破产 ~0`Pe{^*  
adjudicated bankrupt 裁定破产人 Z`[j;=[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0xsvxH"*  
adjudication of bankruptcy 裁定破产；宣告破产 3x#G SS  
adjudication of insolvency 裁定无力偿还债务 >Kxl+F  
adjusted actual 经调整的实数；调整后的实数  mJ-@:5  
adjusted current assets 经调整的流动资产；调整后的流动资产 {Su]P {oJ  
adjusted figure 经调整的数字；调整后的数额 oR~+s&c  
adjusted liabilities 经调整的负债；调整后的负债 &]5<^?3  
adjusted loss 经调整的亏损；调整后的亏损 :geXplTx  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 u%2u%-w  
adjusted profit 经调整的利润；调整后的利润 Y?> S
.B7  
adjusted surplus 经调整的盈余额；调整后的盈余额 dJkTHmw  
adjusted value 经调整的价值；调整后的价值 :=* -x  
adjustment 调整；修订；理算〔保险〕 V[%r5!83H  
adjustment centre 调剂中心 R,(^fM  
adjustment lag 调整过程的时间差距；调整时差 !R-UL#w9W'  
adjustment mechanism 调整机制 BR|dW
4\  
adjustment of loss 亏损调整 ~{HA!C#  
adjustment process 调整过程；调整程序 r J&1
[=s  
adjustment range 调整幅度 ='s2S5#1  
administered exchange rate 受管制汇率 G|o-C:~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &" b0`&l  
administration expenses 行政费用 Lbd_L  
administration fee 手续费；行政费 G"'DoP7p9  
administration in bankruptcy 破产管理 PRs[:we~~  
administration order 遗产管理令 A!NT 2YdHZ  
administrator 管理人；遗产管理人 T_r[#j  
administrator of the estate 遗产管理人 *rWE.4=&  
admission of debt 债项承认书 0KEytm]  
admission of proof 接纳债权证明 q.#aeqKBP  
advance 放贷款项；垫付款项；预支款项；预付款项 Od"-w<'  
advance account 暂支帐目；预付款帐户 #GTmC|[  
advance compensation 预付补偿金 r
/PsFv{8  
advance from shareholder 股东垫款 3#dUQ1qo6  
advance pending reimbursement 预支以待日后付还 'oo]oeJ-  
advanced economy 先进经济体系 Cu>pql<O  
advancement 预付；预付财产 k(Ow.nkb  
advances warrant 垫款令  -"<eq0  
advancing 贷出 ;e-iiC]PI  
adverse balance 逆差 m0:8thZN  
adverse exchange 逆汇 z\fk?Tj<ro  
advertisement addressed to shareholders 在报章刊登的致股东通告 7FWf,IjcGY  
advice for collection 托收通知书 }(gXlF  
advice of drawing 提款通知书；汇票通知书 UF}fmDi  
advice of payment 付款通知 WS;3a}u  
Advisory Committee [Securities and Futures Commission] 8z@A/$T  
谘询委员会〔证券及期货事务监察委员会〕 ,2u]rLxx;  
Advisory Committee on Diversification 经济多元化谘询委员会 y:1?~R  
affidavit 誓章；遗产申报誓章 qoOHWh&  
affidavit of no receipt 述明无收款的誓章 VGTo$RH  
affiliate 联号；联营公司；附属公司 L&l>?"_  
affiliated company 附属公司；联号；联营公司 E#T'=f[r~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 b
Mgp  
affordability 负担能力 ')_jK',1  
African Development Bank [AfDB] 非洲开发银行 AX6e}-S1n  
after-acquired property 事后取得的财产 I(<1-3~  
after-hours dealing 市后交易 =MMWcK&  
after-tax profit 税后盈利；税后利润；税后溢利 a29mVmi>  
agency agreement 代理协议 9gjx!t>`H  
agency expenses 代理机构的开支 tEb2>+R  
agency fee 代理费 k/Cr ^J"  
Agency Law 《代理法》 L[IjzxUv  
agent 代理人；承销人 m"u 9AOHk  
agent of company 公司代理人 qD2<-E&M/  
agent's fee 代理人费；经纪费 K?P.1H`  
aggregate 总计；总数；总体数字 (RGl, x:  
aggregate amount 总款额；总额 lnTl"9F  
aggregate assets and liabilities 总体资产与负债 aFKks .n3  
aggregate at constant price 按固定价格计算的总体数字 Il!iqDHz3  
aggregate demand 总需求 hd+JKh!u  
aggregate gross position 总持仓量 F/mD05{  
aggregate limit 总限额 8amtTM  
aggregate of salaries tax 合计薪俸税 28zt.9  
aggregate performance 总体表现；总体业绩 1298&C@  
aggregate supply 总体供应 /K'Kx  
aggregate surplus 总盈余 iPxSVH[  
aggregate total 整体总额 KPKby?qQ^  
aggregate value 总值；合计价值 dBCg$Rud&  
aggregated basis 合计基准 &u$l2hSS  
aggregated net chargeable income 合计应课税入息实额 |IZG`
3  
aggregation 合并计算；合计；总和  c,x2  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;u,5 2  
aggregation of property 财产的总和 n1$p esr  
agio 差价；贴水 2_UH,n  
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》 ?jy^
WF`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gm4-w 9M[p  
《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》 :s*&_y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 'v4AM@%u  
《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》 ~d28"p.7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }k'8*v}8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 HD Eqq  
agreement for a settlement 授产协议 R(ay&f%E  
agreement for assignment 转让协议 #uKHw2N  
agreement for sale 售卖协议；买卖协议 aNfgSo05@n  
agreement for sale and purchase 买卖协议 (n#  
agreement for the payment of interest 支付利息协议 eDG=-a4  
agreement for the repayment of money 还款协议 |)1"*`z  
agreement of reinsurance 再保险协议 y=-d*E  
Agricultural Bank of China 中国农业银行 `Q}.9s_ri  
air passenger departure tax 飞机乘客离境税 T7&itgEYG/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <4^a(Zh  
airport tax 机场税 @ -g^R4e<  
alcohol duty 酒精税 *j8w" 4  
alienation 让与；让渡；转让 &:w{[H$-  
alimony 生活费；赡养费 :'#BU:  
All Ordinaries Index [AOI] 所有普通股指数 hnL(~  
all risks 全险；综合险 n0nkv[  
All Sales Record for Stock Market 《股票市场成交报告》 9NKZE?5P|D  
Allied Capital Resources Limited 新联财务有限公司 HH8a"Hq)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _/7[=e}y  
allocation letter 拨款信件 tlG&PVvr  
allocation of fund 分配款项；预留款项 ;v#~o*  
allocation of profit 利润分配；溢利分配 fH}`  
allocation warrant 拨款令 m&b!\"0  
allotment 分配；配股 .b5B7x}  
allotment notice 股份配售通知；配股通知 d
7P| x  
allotment of shares 股份分配 Yr!<O&=  
allowable 可获宽免；免税的 vP?"MG  
allowable business loss 可扣除的营业亏损 }Li24JK  
allowable expenses 可扣税的支出 ^PO0(rh  
allowance 免税额；津贴；备抵；准备金 @^/JNtbH!  
allowance for debts 债项的免税额 C'kd>LAGu  
allowance for depreciation by wear and tear 耗损折旧免税额 #2|sS|0<  
allowance for funeral expenses 殡殓费的免税额 G`gYwgU;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B +_D*a  
allowance for repairs and outgoings 修葺及支出方面的免税额 u]CW5snz  
allowance to debtor 给债务人的津贴 SC"=M^E  
alteration of capital 资本更改 qDOx5.d  
alternate trustee 候补受托人 oQFpIX;\m  
amalgamation 合并 >e"1a/2%>&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^P(HX  
ambit of charges 征税范围；收费范围 Wv$e/N`l  
amended valuation 经修订的估值 Aln\:1MU  
American Commodities Exchange 美国商品交易所 T3Qa[>+\  
American Express Bank Limited 美国运通银行 z_CBOJl#C!  
American Stock Exchange 美国证券交易所 .
#EmE'IP*  
amortization 摊销 :8MpSvCV  
amount due from banks 存放银行同业的款项 rn U2EL  
amount due from banks abroad 存放海外银行同业的款项 MvJEX8M  
amount due from holding companies 控股公司欠款 X2T)]`@  
amount due from local banks 存放本港银行同业的款项 5>"-lB &  
amount due to banks 银行同业的存款 Mt<TEr}7Z=  
amount due to banks abroad 海外银行同业的存款 592q`m\  
amount due to holding companies 控股公司存款 fGY. +W_  
amount due to local banks 本港银行同业的存款 &`0heJ 5Yn  
amount due to outport banks 外埠银行同业的存款 qzsS"=5  
amount for note issue 发行纸币的款额 pOpie5)7X  
amount of bond 担保契据的款额 y~Sh|2x8v  
amount of consideration 代价款额 .,<-lMC+  
amount of contribution 供款数额 ;g7nG{  
amount of indebtedness 负债款额 [u=b[(  
amount of principal of the loan 贷款本金额 -i7W|X"  
amount of rates chargeable 应征差饷数额 4:5CnK  
amount of share capital 股本额 #Z(8 vA^@  
amount of sums assured 承保款额 8iR%?5 >K  
amount of variation 变动幅度 w~X1Il7A  
amount of vote 拨款数额 sf@g $  
amount payable 应付款额 @y{Whun~  
amount receivable 应收款额 ZOyq{w!2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "{AS5jw  
analysis 分析 &3'II:x(  
ancillary risk 附属风险 B7_:,R.l  
annual account 周年帐目；周年帐目报表；年度决算；年结 )$i7b  
annual accounting date 年结日期 "PLZZL$+  
annual allowance 每年免税额；年积金；年度津贴；年津 qGr(MDLc  
annual balance 年度余额 iVREkZ2SC  
annual disposable income 每年可动用收入 +mYD DlvI  
annual estimates 周年预算 rG}o!I
`z  
annual fee 年费 pkM_ @K  
annual general meeting 周年大会 '$UlJDZ  
annual growth rate 年增率；每年增长率 mdtq-v  
annual long-term supplement 长期个案每年补助金 j ]F  Zy  
annual pensionable emolument 可供计算退休金的年薪 r[JgCj+$&  
annual report 年报 @$4(!80-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^t?P32GJ  
annual return 周年报表；周年申报表；每年报税表格 Ik(TII_  
Annual Return Rules 《周年报表规则》 #=q)>+\  
annual review of consumer prices 每年消费物价回顾 `` 6?;Y  
annual roll-forward basis 逐年延展方式 C$b$)uI;  
annual salary 年薪 hd8:|_  
annual statement 年度报表；年度决算表 +}J2\!Jw  
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 w-
"o?;)a  
annuitant 年金受益人 %, XyhS5[o  
annuity 年金 yv[s)c}  
annuity contract 年金合约 ^kzw/.I{  
annuity on human life 人寿年金 W,}HQ  
antecedent debt 先前的债项 =;i@,{ ~  
ante-dated cheque 倒填日期支票 CT6a  
anticipated expenditure 预期开支 P}KyT?X:  
anticipated net profit 预期纯利 2~K.m@U}!Z  
anticipated revenue 预期收入 K9;pX2^z9  
anti-inflation measure 反通货膨胀措施 8m2-fuJz  
anti-inflationary stance 反通货膨胀立场 =ugxPgn  
apparent deficit 表面赤字 RL[?&L$7^%  
apparent financial solvency 表面偿债能力 ?sdVd  
apparent partner 表面合伙人 tz6d}$  
application for personal assessment 个人入息课税申请书 x3MV"hm2  
application of fund 资金应用 )R<hYd  
application to release as liquidator and to destruct the books of accounts and documents XA-
DJ  
申请免除清盘人职务及毁灭帐簿与文件 ;SEH|_/  
appointed actuary 委任精算师 (sq4  
appointed auditor 委任核数师；委任审计师 '@3hU|jO!  
appointed trustee 委任的受托人 Q!(C$&f  
appointer 委任人 ,9`sC8w|  
apportioned pro rata 按比例分摊 > 't=r  
apportionment 分配；分摊 fj[B,ua  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <9@I50;  
apportionment formula 分摊方程式 4Sfv  
apportionment of estate duty 遗产税的分摊 hp@giu7  
appraisal 估价；评估 NgaX&m`  
appreciable growth 可观增长 H B_si  
appreciable impact 显着影响 f|cd_?|  
appreciable increase 可观增长 .|NF8Fj  
appreciation 增值；升值 -y1%c^36_J  
appreciation against other currencies 相对其他货币升值 $21+
6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _O Tqm5_  
appreciation tax 增值税 Ayadvi(@P  
appropriation 拨款；拨用；拨付 "~jt0pp  
appropriation account 拨款帐目 YYzj:'  
Appropriation Bill 拨款法案 Q *![u5#  
appropriation-in-aid system 补助拨款办法 h1^q};3!W\  
approved assets 核准资产 ~ou*' w@  
approved basket stock 认可一篮子证券 kQxY"HD  
approved budget 核准预算 *Sm$FMWQ  
approved charitable donation 认可慈善捐款 FYFP6ti  
approved charitable institution 认可慈善机构 \H!ECTI  
approved currency 核准货币；认可货币 hyH"  
approved estimates 核准预算 n\Uh5P1W"  
approved estimates of expenditure 核准开支预算 ):  
approved overseas insurer 核准海外保险人 R+ lwOVX  
approved overseas trust company 核准海外信托公司 ZqsI\
"bj  
approved pooled investment fund 核准汇集投资基金 CLg;  
approved provident fund scheme 认可公积金计划 >?ZH[A  
approved provision 核准拨款 n4h@{Xg  
approved redeemable share 核准可赎回股份 t|jX%s=  
approved regional stock 认可地区性证券 bJj<xjBM  
approved retirement scheme 认可退休金计划 .3l'&".'  
approved subordinated loan 核准附属贷款 )2C_6eR  
arbitrage 套戥；套汇；套利 O['gp~P"  
arbitrageur 套戥者；套汇者 .cdm@_Ls  
arbitrary amount 临时款项 OW<i"?0  
arrangement 措施；安排；协定 "2o,X
F  
arrears 欠款 "gADHt=MIR  
arrears of pay 欠付薪酬 qPK3"fzH  
arrears of revenue 逾期未收税款；逾期未收的帐项 RY2`v pv  
articles of association 组织章程；组织细则；组织章程细则 *-(J$4RNz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AB'q!7NR  
ascertainment of profit 确定利润 RLOB  
"Asia Clear" “亚洲结算系统” 2-Y%W(bEzs  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -9Wx;u4]o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @%q0fj8b  
Asian Development Fund [ADF] 亚洲发展基金 lR\=] ]7I>  
Asian dollar bond 亚洲美元债券 o
>mZ$  
Asian dollar market 亚洲美元市场 Q* ifmnB'  
Asian dollar rate 亚洲美元利率 JEL=,0J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Yv\.QrxPm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 awQf$  
asked price 沽盘；喊价；索价；卖方报价 .?UK`O2Q  
assessable income 应评税入息 vE0Ty9OH"]  
assessable loss 应评税亏损 m=b~Wf39  
assessable profit 应评税利润 3<LG~HWST  
assessable value 应评税值 IT5AB?bxH  
assessed profit 估定利润 6?b9~xRW  
assessed value 经评估价值 X[\b!<C
 
assessment 评税；评定；估价；评税单 al$G OMi  
assessment number 评税编号；估价编号 .9_]8T  
assessment of additional tax 补加税评税 3/+9#  
assessment of performance 业绩评估；实绩评价 Va/LMw  
Assessor 评税主任 }A3(g$8KR  
asset price bubbles 资产价格泡沫 |FGt'  
asset-backed securities 具资产保证的证券 Adp:O"-H1o  
assets accretion 资产增值 3U9]&7^  
assets and liabilities 资产与负债 ("<3w2Vlh  
assets betterment statement 资产递增表；资产改进表 q$`{$RX  
assets lending 实物放款；有抵押贷款 ]#]|]>& <  
assets of the company passing on the death 死者去世时转移的公司资产 jFf2( AR  
assets pledged as security for liabilities 用作负债抵押的资产 ( >zXapb2  
assets portfolio 资产投资组合 /bv
`_>  
assets price 资产价格 -H5n>j0!{  
assets quality 资产质素 Wu(6FQ`H  
assets realization 资产变现 -&I%=0q  
assets refinancing arrangement 资产再集资安排 w-*$gk]  
assets securitization 资产证券化 ^UHt1[  
assets situated outside Hong Kong 在香港以外地方的资产
*9M 5'  
assets stripping 削减资产；拆卖资产 -e_IDE  
assets value 资产值 _IBIx\F  
assignee 承让人 Z[<rz6%cB  
assignment 转让；转让书；转让契 lp3 A B  
assignment of interest 权益转让 7K>FCT  
assignment of letters patent and trade mark 专利证书及商标转让 - ?_aYJ  
assignment of property 物业转让；物业转让书 3CK4a,]Dm  
assignment right 转让权 _doX
&*9u  
assignor 转让人 dIgaw;Ch]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /_}xTP"9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 GzxtC&  
associate member 附属会员 ,R]hNjs-{  
associated body corporate 相联法人团体 (NK
$2A/p  
associated company 相联公司；联属公司 RL7OFfMe  
associated corporation 相联法团 %m$TV@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Cg<:C?>!p  
公认会计师公会〔英国〕 /{Ksi+
q  
Association of Futures Exchange Brokers 香港期货经纪协会 .q$HL t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *ci,;-*C  
association of underwriters 承保人组织
w|!>>W6J  
assumption of control 接管 ,6:ya8vB  
assurance 担保；保险；转易；转易书 n=!]!'h\:  
assurance of interest 权益的转易 flDe*F^  
at 19XX price 按一九ＸＸ年价格计算 #D~atgR
 
at a discount 按赔价计算；按贴水价格计算；打折扣 >Vz Gx(7q  
at a premium 按溢价计算；按升水价格计算 (~}IoQp>  
at call 通知付款；按通知 U\'.rT[#  
at constant market price 按固定市价计算 6KC.l}Y*  
at constant price 按固定价格计算 >F+Mu-^  
at cost 按成本计算 fr kDf-P  
at current market price 按当时市价计算；按现时市价计算 Sd/?xyF1(  
at current price 按当时价格计算；按现时价格计算
d~@&*1}  
at factor cost 按要素成本计算；按生产要素成本计算 -jy-KC  
at money-of-the-day price 按付款当日价格计算 .^j6  
at or better 按指定或较佳价位〔买卖指令〕 X-&t!0O4}`  
at par 按面值计算；平价 # le<R  
at sight 见票即付 |fnP@k  
at the close 按收市盘 >ly`1t1  
at the opening 按开市盘 }la\?I  
attestation 见证；见证条款 m`CcU`s  
at-the-money option 平价期权 4UD<g+|  
attorney 受权人；受托代表人 :#W40rUb  
attornment 新拥有人承认书 xp-.,^q\w  
attributable profit 可归属利润 p.^glz>B  
attributable share value 可归属股份价值 ]7" W(  
Auckland Stock Exchange 奥克兰证券交易所 0Ou;MU*v  
auction 拍卖 H1X38  
auctioneer 拍卖商 K0$8t%Z.  
audit 审计；核数 PhL}V|W>  
Audit Commission 审计署 Q`k=VSUk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 17g\XC@ Cl  
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〕 S^0Po%
d  
audit review 帐目审查 aC:Sy^Tf  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \cmt'b  
audited account 审计帐目；经审计的帐目 )7@f{E#w  
audited annual account 经审计的周年帐目 Lt>"R! "x  
audited balance sheet 经审计的资产负债表 d\&{Ev9v  
auditor 核数师；核数主任；审计师 o}H7;v8H  
auditor's certificate 核数师证明书；审计师证明书 )jkX&7x  
auditor's report 核数师报告；审计师报告 ?,~B@Kx  
Aussie bond 澳元债券 J%`-K"NB  
austerity budget 紧缩预算 u:#+R_0#97  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  x~p8Mcv  
Australia All Ordinaries Index 澳洲所有普通股票指数 Im7<\ b@  
Australian Dollar [AUD] 澳元 'F>eieO
 
Australian Options Market 澳大利亚期权市场 "]h4L  
Australian Securities Commission 澳洲证券事务监察委员会 ` b a}6D  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |@#37  
Australian Stock Exchange 澳大利亚证券交易所 _)s<E9t2N  
Austrian Schilling [ATS] 奥地利先令 MTJ ."e<B  
authentication 认证；鉴证 'L|& qy@  
authority to purchase 委托购买证；委购书 MzZYzz  
authorization 认可；核准；授权；授权书 % C~
2k?  
authorization by direction 指示授权 ~ED8]*H|`  
authorization by instruction 指令授权 ;|_aACina  
authorization by warrant 令状授权 3a
IP^I1  
authorization of unit trust 单位信托的认可 vf6_oX<Os  
authorized agent 指定代理人 |hBX"  
authorized capital 法定资本 KW.*LoO  
authorized clerk 出市员 q SR\=:$  
authorized dealer 认可交易商 xVk|6vA7  
authorized financial institution 认可财务机构 GPBp.$q+B  
authorized fund 认可基金 hu}`,2  
authorized fund house 获授权的基金公司；认可基金公司 V5w00s5?%  
authorized institution 认可机构 tGHZU^B:}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 YjaEKM8*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9gP-//L@  
authorized insurer 获授权保险人；获认可承保人 +>3XJlZV  
authorized investment 特准投资项目 |iN!V3#S  
authorized person 获授权人 hTgWqp  
authorized representative 获授权代表 4qMqAT  
authorized share capital 法定股本 b[&A,ZPh$@  
automated quotation system 自动报价系统 '&/ 35d9|*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qxS=8#-`(  
自动交易系统〔香港期货交易所有限公司〕 O[ tD7!1  
automatic adjustment mechanism 自动调整机制 p!qV!:  
automatic adjustment system 自动调整系统 Ip#BR!$n  
Automatic Clearing House 自动票据交换所 xs+pCK|  
automatic exchange rates accumulation system 自动化汇率累集系统 0/{$5gy&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .B2?%2S  
automatic teller machine [ATM] 自动柜员机 *J^l r"%c  
autopay 自动转帐 o5=1  
available assets 可用资产 ~uqpF-.  
available fiscal reserve 现存财政储备 WAr;g?Q8  
available profit 可用利润 t^eWFX  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "|P8L| @*  
average 平均；平均数；海损 irj{Or^k  
average basic salary 平均基本薪金 g/Q"%GN,  
average consumer expenditure 平均消费开支；一般消费开支 5(BB`)  
average cost 平均成本 q@K8,=/.#  
average cost of land production 增辟土地平均成本 eeKErpj8A  
average daily turnover 平均每日成交额 zN}1Qh  
average daily wage rate 平均每日工资率 A+3,y<j\  
average expenditure pattern 平均开支模式
7&oT}Z  
average growth rate 平均增长率 'Cw&9cL9w  
average net fixed assets 固定资产平均净值 b[5$$_[  
average of relatives 相对价格平均数 R@*mMWW,  
average price 平均价格 Ky"]L~8$  
average propensity to consume 平均消费倾向；一般消费倾向 +ob<?  T  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9 0PF)U  
average rate 平均率 .|>zQ(7YC  
average revenue 平均收入；平均收益 mocR_3=Q?  
average stock 平均库存；平均存货
CjtBQ5  
average yearly rent 平均年租 <1")JDW  
avoidance of double taxation 避免双重课税 },r30`)Q  
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 tE&@U$0>o  
P-B3<~*i!  
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