一些有用的会计术语(也不知道发的地方对不对)A

A: 2/tx5Nc  
A share Ａ股；甲类股份 } XhL`%  
abatement of tax 减税；减扣免税额 Q-F$Ryj^  
ABN AMRO Bank N.V. 荷兰银行 aI;$N|]u  
above-the-line expenditure 线上项目支出；经常预算支出 QtXiUx^ k<  
above-the-line receipt 线上项目收入；经常预算收入 vD:J!|hs(  
ABSA Asia Limited 南非联合亚洲有限公司 :ir3u  
absolute change 绝对数值变更 nf<I  
absolute expenditure 实际开支 }&v-<qC^  
absolute guideline figure 绝对准则数字 HwZl"!;Mry  
absolute interest 绝对权益 ^k$Bx_{  
absolute order of discharge 绝对破产解除令 rIYO(}Fl  
absolute profit margin 绝对利润幅度 e8wPEDN*4  
absolute value 实值；绝对值 SdYbT)y  
absolutely vested interest 绝对既得权益 bu<d>XR  
absorbed cost 已吸收成本；已分摊成本 [hpkE lE  
absorption 吸收；分摊；合并 =<m!%/I  
absorption rate 吸收率；摊配率；分摊率 QxxPImubB  
ACB Finance Limited 亚洲商业财务有限公司 mvc ;.+  
acceptable form of reciprocity 合理的互惠条件
nnN$?'%~6  
acceptable rate 适当利率；适当汇率 zS|4@t\__  
acceptance agreement 承兑协议 Njr;Wa.r+  
acceptance for honour 参加承兑 N-&ZaK  
acceptor 承兑人；接受人；受票人 ]jn1T^D'  
acceptor for honour 参加承兑人 kaiK1/W0;  
accident insurance 意外保险 njZ vi}m~  
Accident Insurance Association of Hong Kong 香港意外保险公会 TU2oQ1  
accident insurance scheme 意外保险计划 ^Go,HiB  
accident year basis 意外年度基准 W2fcY;HZ  
accommodation 通融；贷款 dT% eq7=  
accommodation bill 通融票据；空头票据 .-mIU.Nwi  
accommodation party 汇票代发人 #1\`!7TO3  
account balance 帐户余额；帐户结余 Bos} `S![  
account book 帐簿  U#K4)(C  
account collected in advance 预收款项 IGVq`Mxj  
account current book 往来帐簿 1cMLl6Bp>  
account of after-acquired property 事后取得的财产报告
=EM<LjO  
account of defaulter 拖欠帐目 5@ td0  
account payable 应付帐款 g\8B;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5
}Ge  
account receivable 应收帐款 tc)Md]S  
account receivable report 应收帐款报表 8!3q:8y8  
account statement 结单；帐单；会计财务报表 OHj>ufwVq  
account title 帐户名称；会计科目 ZI qXkD  
accountant's report 会计师报告 +r//8&  
Accountant's Report Rules 会计师报告规则 <Opw"yY&q]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b?Uk%Z]+v  
Accounting Arrangements 《会计安排》 rw3tU0j  
accounting basis 会计基础 $gz8! f?  
accounting by Official Receiver 破产管理署署长呈交的帐目 F?]J`F\I  
Accounting Circular 《会计通告》 vE8'B^h1  
accounting class 会计类别 2|i
1}  
accounting date 记帐日期；会计结算日期 =T26vu  
accounting for money 款项核算 );TB(PQsBT  
Accounting Officer 会计主任 dY0W=,X$7T  
accounting period 会计报告期；会计期 5pDE!6gQ  
accounting policy 会计政策；会计方针 );}M"W8  
accounting practice 会计惯例 y=f.;  
accounting principle 会计准则 a73VDQr I  
accounting record 会计记录 @lWNSf  
accounting report 会计报告 $IX(a4'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 IemhHf ^l  
Accounting Society of China 中国会计学会  4q7H  
accounting statement 会计报表 B[EOz\?
=m  
accounting system 会计制度；会计系统 ;r~1TUKb  
accounting transaction 会计事项；帐务交易 Rx"+i0  
accounting treatment 会计处理 D]aQt%TL  
accounting year 会计年度 |Z2_
W/  
accretion 增值；添加 `8O Bw  
accrual 应计项目；应累算数目 NF4(+E9g  
accrual basis 应计制；权责发生制 ~vA8I#.  
accrual basis accounting 应计制会计；权责发生制会计 zjcSn7iu  
accrue 应累算；应计 f{O-\
 
accrued benefit 应累算利益 )m8Gbkj<  
accrued charges 应计费用 ar,v/l>d4N  
accrued cumulative preference share dividend 应累算的累积优先股股息 SFtcO  
accrued expenses 应累算费用 qNHI$r'  
accrued interest payable 应付利息；应计未付利息 l<4P">M!.  
accrued interest receivable 应收利息；应计未收利息 ~,KrL(jC  
accrued right 累算权益 %3TioM[B  
accruing profit 应累算的利润 tWzBQx   
accumulated fiscal reserve 累积财政储备 Cg~1<J?2  
accumulated profit 累积利润；滚存溢利 oq,nfUA  
accumulated reserve 累积储备 /F"eqMN  
accumulation of surplus income 累积收益盈余 I0Allw[  
acquired assets 既得资产 $M0l (htR  
acquisition 收购；购置；取得 y4|<+9<7  
acquisition cost 购置成本 yS4VgP'W  
acquisition expenses 购置费用 i M MKA0JM  
acquisition of 100% interest 收购全部股权 j7a}<\  
acquisition of control 取得控制权 _unoDoB  
acquisition of fixed assets 购置固定资产 vL[IVBG^  
acquisition of shell “买壳” R2{]R&wtn0  
acquisition price 收购价 Uf7ACv)Dn  
act of God 天灾 Zos.WS#  
acting partner 执事合伙人 M=95E$6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `+vQ5l$;L  
active partner 积极参与的合伙人 bo<.pK$  
active trading 交投活跃 IgwHC0W  
actual circulation 实际流通 &nVekE:!  
actual cost 实际成本 D4y!l~_,%M  
actual expenditure 实际开支；实际支出 +HWFoK  
actual income 实际入息；实际收入；实际收益 Whp`\E<<  
actual market 现货市场 jck(cc=R  
actual price 现货价；实际价格 {g`!2"  
actual profit 实际利润 -~xQ@+./  
actual quotation 实盘；实际价位；实际报价 ia;osqW  
actual year basis 按实际年度计算 Hf1b&8&:K  
actuals 实货 f_LXp$n  
actuarial investigation 精算调查 n/*" 2  
actuarial principle 精算原则 )16+Pm8  
actuarial report 精算师报告 5Uy*^C7M^  
Actuarial Society of Hong Kong 香港精算学会 UY({[?Se  
actuarial valuation 精算师估值 <P0 P*>M  
actuary 精算师 a=y%+E'a'  
ad referendum agreement 暂定协议；有待覆核的协定 jr.{M  
ad valorem duty 从价税；按值征税 d_&pxy? >  
ad valorem duty system 从价税制 o+{i26%  
ad valorem fee 从价费 '~f*O0_  
ad valorem tariff 从价关税 Ei+lVLoC  
additional allowance 额外免税额 ht6}v<x.eA  
additional amount for unexpired risk 未过期风险的额外款额 6(htpT%J  
additional assessable profit 补加应评税利润 CKe72OC  
additional assessment 补加评税 gp 11/.  
additional commitment 额外承担 NYg&8s.  
additional commitment vote 额外承担拨款 m8F \ESL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e];IQ|  
additional dependent parent allowance 供养父母额外免税额 |E$q S)y  
additional provision 额外拨款 }W!w  
additional stamp duty 附加印花税 a;U)#*(5|v  
additional tax 补加税罚款；补加税款 JgP%4)]LV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cp~6\F;c  
adjudged bankrupt 被裁定破产 HA}q.L]#  
adjudicated bankrupt 裁定破产人 ?z-nY,'^uq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W=+AU!%  
adjudication of bankruptcy 裁定破产；宣告破产 f>cUdEPBb  
adjudication of insolvency 裁定无力偿还债务 |?^N@  
adjusted actual 经调整的实数；调整后的实数 *KiY+_8>  
adjusted current assets 经调整的流动资产；调整后的流动资产 >j ].`T  
adjusted figure 经调整的数字；调整后的数额 s?1Aj<  
adjusted liabilities 经调整的负债；调整后的负债 IN#/~[W  
adjusted loss 经调整的亏损；调整后的亏损 QqW N7y_9  
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 U1/ww-!Z  
adjusted profit 经调整的利润；调整后的利润 Gx4uf  
adjusted surplus 经调整的盈余额；调整后的盈余额 B%tj-h(a  
adjusted value 经调整的价值；调整后的价值 PGxv4(%  
adjustment 调整；修订；理算〔保险〕 .`J*l=u$  
adjustment centre 调剂中心 ;QCGl$8A  
adjustment lag 调整过程的时间差距；调整时差 5"!K8 N  
adjustment mechanism 调整机制 +"WNG  
adjustment of loss 亏损调整 pjV70D8$A  
adjustment process 调整过程；调整程序 4$N,|bt  
adjustment range 调整幅度 u6Ux nqNc  
administered exchange rate 受管制汇率 #wvGS%
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7J$rA.tu  
administration expenses 行政费用 ;Z"Iv  
administration fee 手续费；行政费 iGj
,B =35  
administration in bankruptcy 破产管理 rAW7Zp~KK  
administration order 遗产管理令 ;H71A[M T  
administrator 管理人；遗产管理人
|FlB#  
administrator of the estate 遗产管理人 RhF<{U.  
admission of debt 债项承认书 mKV31wvK}  
admission of proof 接纳债权证明 pK_zq  
advance 放贷款项；垫付款项；预支款项；预付款项 rij%l+%@#  
advance account 暂支帐目；预付款帐户 ~mah.8G  
advance compensation 预付补偿金 'aD"v>  
advance from shareholder 股东垫款 <j#IR  
advance pending reimbursement 预支以待日后付还 CV{ZoY  
advanced economy 先进经济体系 :U'n0\  
advancement 预付；预付财产 VB8eGMo  
advances warrant 垫款令 l$l6,OzS@  
advancing 贷出 g2LvojR  
adverse balance 逆差 ;BWWafZ  
adverse exchange 逆汇 Iw#[K  
advertisement addressed to shareholders 在报章刊登的致股东通告 5OOXCtIKf  
advice for collection 托收通知书 @V Tw>=94  
advice of drawing 提款通知书；汇票通知书 }y+a)2  
advice of payment 付款通知 I7|a,Q^f  
Advisory Committee [Securities and Futures Commission] &lzCRRnvt  
谘询委员会〔证券及期货事务监察委员会〕 ?aTC+\=  
Advisory Committee on Diversification 经济多元化谘询委员会 @ZV>Cl@%2  
affidavit 誓章；遗产申报誓章 xZV|QVY;  
affidavit of no receipt 述明无收款的誓章 k!+v*+R+V  
affiliate 联号；联营公司；附属公司 N5cC!K  
affiliated company 附属公司；联号；联营公司 z?`7g%Z?{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -(%Xq{  
affordability 负担能力 i \lr KA  
African Development Bank [AfDB] 非洲开发银行 7VkjnG^!:  
after-acquired property 事后取得的财产 6BQq|:U  
after-hours dealing 市后交易 YCzH@94QeV  
after-tax profit 税后盈利；税后利润；税后溢利 ?h#F& y  
agency agreement 代理协议 mc,HliiJ  
agency expenses 代理机构的开支 tI9p2!  
agency fee 代理费 ~G^+.
>j  
Agency Law 《代理法》 D`B*+  
agent 代理人；承销人 [fkt3fS  
agent of company 公司代理人 |-GbHfz  
agent's fee 代理人费；经纪费 0BjP|API  
aggregate 总计；总数；总体数字 duCXCX^n T  
aggregate amount 总款额；总额 }J\7IsM&  
aggregate assets and liabilities 总体资产与负债 wn<k"6x  
aggregate at constant price 按固定价格计算的总体数字 gMZrtK`<  
aggregate demand 总需求 >k/ rJ[Sc  
aggregate gross position 总持仓量 = 4'r+2[  
aggregate limit 总限额 B&*`A&^y  
aggregate of salaries tax 合计薪俸税 Yc5) ^v  
aggregate performance 总体表现；总体业绩
EF 8rh  
aggregate supply 总体供应 w5Ucj*A\  
aggregate surplus 总盈余 %5Elj<eHZ  
aggregate total 整体总额 d1*0?GTT  
aggregate value 总值；合计价值 4}YHg&@\d%  
aggregated basis 合计基准 < r b5'  
aggregated net chargeable income 合计应课税入息实额 +tYskx/  
aggregation 合并计算；合计；总和 EzCi%>q  
aggregation of incomes of husband and wife 夫妇入息合并计算 uBM%E OE  
aggregation of property 财产的总和 4QNwu7TeR  
agio 差价；贴水 4!'4 l=jO  
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》 >DzW OB  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment '^2bC  
《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》 "Vwk&~B%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $B%3#-  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 AX )dZdd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment BBl9<ne$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?i~mt'O  
agreement for a settlement 授产协议 7~D5Gy  
agreement for assignment 转让协议 v?DA>  
agreement for sale 售卖协议；买卖协议 "(\]-%:7  
agreement for sale and purchase 买卖协议 x.(Sv]+[  
agreement for the payment of interest 支付利息协议  /zir$  
agreement for the repayment of money 还款协议 ( M3-S5   
agreement of reinsurance 再保险协议 7#26Smv  
Agricultural Bank of China 中国农业银行 = o1&.v2j  
air passenger departure tax 飞机乘客离境税 nC9xN  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D r6u0rx8  
airport tax 机场税 ;,B $lgF  
alcohol duty 酒精税 0qN?4h)7  
alienation 让与；让渡；转让 yfAh=  
alimony 生活费；赡养费 h61BIc@>  
All Ordinaries Index [AOI] 所有普通股指数 !T]bz+  
all risks 全险；综合险 ~llw_w  
All Sales Record for Stock Market 《股票市场成交报告》 jrYA5>=>#  
Allied Capital Resources Limited 新联财务有限公司 %b ^.Gw\L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xw1n;IO4  
allocation letter 拨款信件 !OR%AdxB  
allocation of fund 分配款项；预留款项 0'`#I  
allocation of profit 利润分配；溢利分配 M8FC-zFs  
allocation warrant 拨款令 RUV:  
allotment 分配；配股 `hU2Ss~  
allotment notice 股份配售通知；配股通知 gvxOo#8]  
allotment of shares 股份分配 S%Z2J)H"  
allowable 可获宽免；免税的 nN[QUg  
allowable business loss 可扣除的营业亏损 _w9:([_  
allowable expenses 可扣税的支出 }_?FmuU  
allowance 免税额；津贴；备抵；准备金 ~t.i;eu  
allowance for debts 债项的免税额 8d>>r69$pa  
allowance for depreciation by wear and tear 耗损折旧免税额 Aq&H-g]s  
allowance for funeral expenses 殡殓费的免税额 jsw0"d(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F8*P/<P1cK  
allowance for repairs and outgoings 修葺及支出方面的免税额 qI1JM =  
allowance to debtor 给债务人的津贴 lXrAsm$  
alteration of capital 资本更改 .W0;Vhw"  
alternate trustee 候补受托人 +~EFRiP]  
amalgamation 合并 R"JT+m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (V8lmp-F  
ambit of charges 征税范围；收费范围 g; ZVoD  
amended valuation 经修订的估值 m<:g\_<  
American Commodities Exchange 美国商品交易所 J|WkPv2  
American Express Bank Limited 美国运通银行 Uv=hxV[7y  
American Stock Exchange 美国证券交易所 }& e#b]&:*  
amortization 摊销 9%bqY9NFd  
amount due from banks 存放银行同业的款项 /y5a~3
  
amount due from banks abroad 存放海外银行同业的款项 +{{'3=x9  
amount due from holding companies 控股公司欠款 *JY2vq  
amount due from local banks 存放本港银行同业的款项 Q-$EBNz  
amount due to banks 银行同业的存款 f`,isy[  
amount due to banks abroad 海外银行同业的存款 FZJ sZeO  
amount due to holding companies 控股公司存款 "]1|%j  
amount due to local banks 本港银行同业的存款 rp,PhS  
amount due to outport banks 外埠银行同业的存款 .h>te
f  
amount for note issue 发行纸币的款额 7@9R^,M4:  
amount of bond 担保契据的款额 c_.4~>qw  
amount of consideration 代价款额 w 8oIq*  
amount of contribution 供款数额 L t.Vo  
amount of indebtedness 负债款额 ;rJ/Diz!g  
amount of principal of the loan 贷款本金额 ZS?4<lXF  
amount of rates chargeable 应征差饷数额 +Zi@+|"BCN  
amount of share capital 股本额 $pYT#_P!/  
amount of sums assured 承保款额 '0E^th#u-0  
amount of variation 变动幅度 Hd0?}w\  
amount of vote 拨款数额 A>Oi9%OY:  
amount payable 应付款额 )R9QJSe  
amount receivable 应收款额 `1U?^9Nf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rtgu{m02  
analysis 分析 CXhE+oS5z'  
ancillary risk 附属风险 4qLH3I[Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 Qf(mn8  
annual accounting date 年结日期 orr6._xw  
annual allowance 每年免税额；年积金；年度津贴；年津 8>~\R=SC  
annual balance 年度余额 JnZlz?}^  
annual disposable income 每年可动用收入 VA@t8H,  
annual estimates 周年预算 |H@1g=q  
annual fee 年费 *D$Hd">X  
annual general meeting 周年大会 *lws7R  
annual growth rate 年增率；每年增长率 '/H+  
annual long-term supplement 长期个案每年补助金 |a[Id  
annual pensionable emolument 可供计算退休金的年薪 Cdbh7  
annual report 年报 LuUfdzH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 KZt4 dr  
annual return 周年报表；周年申报表；每年报税表格 }6^d/nE*T  
Annual Return Rules 《周年报表规则》 Ok6c E  
annual review of consumer prices 每年消费物价回顾 N\WEp?%~  
annual roll-forward basis 逐年延展方式 j?cE0 hz  
annual salary 年薪 |c5r&oM&m  
annual statement 年度报表；年度决算表 ;bxL$1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8X2
NEVH]  
annuitant 年金受益人 YU24wTe;k  
annuity 年金 h(wu5G0C#u  
annuity contract 年金合约 x$ oId{;  
annuity on human life 人寿年金 Wk&g!FR  
antecedent debt 先前的债项 9Fv VM9  
ante-dated cheque 倒填日期支票 2K&5Kt/  
anticipated expenditure 预期开支 SLMnEtyTS  
anticipated net profit 预期纯利 Z4'8x h)-  
anticipated revenue 预期收入 O&De!Gx  
anti-inflation measure 反通货膨胀措施 A +J&(7N  
anti-inflationary stance 反通货膨胀立场 j_2yTz"G-  
apparent deficit 表面赤字 zd+<1R;  
apparent financial solvency 表面偿债能力 Iw-3Z'hOX  
apparent partner 表面合伙人 %N }0,a0  
application for personal assessment 个人入息课税申请书 j6{9XIRo_  
application of fund 资金应用 bB`p-1  
application to release as liquidator and to destruct the books of accounts and documents MZInS:Vj  
申请免除清盘人职务及毁灭帐簿与文件 @u}1
S1  
appointed actuary 委任精算师 Xeo2 < @[  
appointed auditor 委任核数师；委任审计师 {E+o+2L  
appointed trustee 委任的受托人 idh5neyL  
appointer 委任人 b )mU9   
apportioned pro rata 按比例分摊 E[N3`"  
apportionment 分配；分摊 Y$ To)qo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XrD@q  
apportionment formula 分摊方程式 AUvUk<a  
apportionment of estate duty 遗产税的分摊 8@Kvh|  
appraisal 估价；评估 S;]][h=  
appreciable growth 可观增长 /kKF|Hg`c  
appreciable impact 显着影响 yG<`7v  
appreciable increase 可观增长 n_X)6 s  
appreciation 增值；升值 vuE 1(CR  
appreciation against other currencies 相对其他货币升值 U4hFPK<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +Tug.[A  
appreciation tax 增值税 pN
^^U[  
appropriation 拨款；拨用；拨付 0X"D!G):  
appropriation account 拨款帐目 #.kDin~!  
Appropriation Bill 拨款法案 )$
_b?  
appropriation-in-aid system 补助拨款办法 u=u#6%  
approved assets 核准资产 ^dF?MQA<@  
approved basket stock 认可一篮子证券 cK(S{|F  
approved budget 核准预算 o> i`Jq&  
approved charitable donation 认可慈善捐款 ySk'#\d  
approved charitable institution 认可慈善机构 xmI!N0eta  
approved currency 核准货币；认可货币 v0}R]h~>\H  
approved estimates 核准预算 HMymoh$Q  
approved estimates of expenditure 核准开支预算 Fs,#d%4@%  
approved overseas insurer 核准海外保险人 ?UGA-^E1  
approved overseas trust company 核准海外信托公司 bdUe,2Yin  
approved pooled investment fund 核准汇集投资基金 $ 3/G)
/A  
approved provident fund scheme 认可公积金计划 .+ w#n<  
approved provision 核准拨款 1:+
f@#  
approved redeemable share 核准可赎回股份 R!8qkG  
approved regional stock 认可地区性证券 / .ddx<  
approved retirement scheme 认可退休金计划 !C$bOhc  
approved subordinated loan 核准附属贷款 E 9LKVs}  
arbitrage 套戥；套汇；套利 ;$Q&2}L[  
arbitrageur 套戥者；套汇者 hkhk,bhI  
arbitrary amount 临时款项 wNX2*   
arrangement 措施；安排；协定 }c$@0x;YQ  
arrears 欠款 YAvOV-L  
arrears of pay 欠付薪酬 gLyE,1Z}u  
arrears of revenue 逾期未收税款；逾期未收的帐项 KkJK5dZo  
articles of association 组织章程；组织细则；组织章程细则 dO{a!Ca  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z+*t=?L,,G  
ascertainment of profit 确定利润 _Bp{~-fO  
"Asia Clear" “亚洲结算系统” L93&.d@m9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;n)9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Pq@%MF]5  
Asian Development Fund [ADF] 亚洲发展基金 Av#_cL  
Asian dollar bond 亚洲美元债券 u\9t+wi}<  
Asian dollar market 亚洲美元市场 `(rnD  
Asian dollar rate 亚洲美元利率 CPto?=*A  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >*A"tk#oR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 A
D
,  
asked price 沽盘；喊价；索价；卖方报价 FXi"o $N  
assessable income 应评税入息 B7^*
xskH  
assessable loss 应评税亏损 e{"r3*  
assessable profit 应评税利润 ~x:B@Ow  
assessable value 应评税值 CE'd`_;HLn  
assessed profit 估定利润 6!eI=h2P  
assessed value 经评估价值 "?<$>\@; q  
assessment 评税；评定；估价；评税单 lLb"><8a  
assessment number 评税编号；估价编号 P'dH
*}H  
assessment of additional tax 补加税评税 i^2yq&uT(  
assessment of performance 业绩评估；实绩评价 t[ Zoe+&  
Assessor 评税主任 C{r Sq  
asset price bubbles 资产价格泡沫 <ETR6r  
asset-backed securities 具资产保证的证券 X<OOgC  
assets accretion 资产增值 f""+jc1  
assets and liabilities 资产与负债 cM= ?{W7~  
assets betterment statement 资产递增表；资产改进表 |NsrO8H   
assets lending 实物放款；有抵押贷款 |@a.dgz,  
assets of the company passing on the death 死者去世时转移的公司资产 /
i${[1  
assets pledged as security for liabilities 用作负债抵押的资产 oY#62&wk4  
assets portfolio 资产投资组合 Q>,EYb>wI  
assets price 资产价格 _.ny<r:g  
assets quality 资产质素 ^+hqGu]M  
assets realization 资产变现 U=<d
;2N#  
assets refinancing arrangement 资产再集资安排 X~`<ik{q  
assets securitization 资产证券化 *Z+8L*k97  
assets situated outside Hong Kong 在香港以外地方的资产 b xU13ESv  
assets stripping 削减资产；拆卖资产 PW[NW-S`c  
assets value 资产值 `H_.<``>  
assignee 承让人 P2q'P
&  
assignment 转让；转让书；转让契 `pHlGbrW  
assignment of interest 权益转让 nMniHB'  
assignment of letters patent and trade mark 专利证书及商标转让 km)5?  
assignment of property 物业转让；物业转让书 &rcC7v K9  
assignment right 转让权 XpFoSW#K  
assignor 转让人 A1mxM5N  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )@X `B d  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X/5\L.g2  
associate member 附属会员 9q##)  
associated body corporate 相联法人团体 D
Q<{FN  
associated company 相联公司；联属公司 A[/_}bI|  
associated corporation 相联法团 lcv&/ 
A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] dW32
O2@-  
公认会计师公会〔英国〕 ?f\;z<e|  
Association of Futures Exchange Brokers 香港期货经纪协会 9rB,7%@EL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Qj?qWVapA  
association of underwriters 承保人组织 Z/|oCwR  
assumption of control 接管 b V)mO@N~w  
assurance 担保；保险；转易；转易书 "kE$2Kg  
assurance of interest 权益的转易 j2UiZLuV  
at 19XX price 按一九ＸＸ年价格计算 1@ e22\  
at a discount 按赔价计算；按贴水价格计算；打折扣 q,ry3Nr4n  
at a premium 按溢价计算；按升水价格计算 0I8w'/s_g9  
at call 通知付款；按通知 ]6`]+&  
at constant market price 按固定市价计算 OZ/P@`kN.f  
at constant price 按固定价格计算 3$.R=MQ7  
at cost 按成本计算 Z*Sa%
y
f  
at current market price 按当时市价计算；按现时市价计算 h83;
}>  
at current price 按当时价格计算；按现时价格计算 Px!M^ T!Pi  
at factor cost 按要素成本计算；按生产要素成本计算 *u2pk>y)  
at money-of-the-day price 按付款当日价格计算 Fp)+>oT  
at or better 按指定或较佳价位〔买卖指令〕 ,[64$=R8  
at par 按面值计算；平价 sXD.*D  
at sight 见票即付 $\W|{u`  
at the close 按收市盘 0@FZQ$-  
at the opening 按开市盘 X=:|v<E   
attestation 见证；见证条款 $.a4Og2  
at-the-money option 平价期权  d"E@e21  
attorney 受权人；受托代表人 cJ6n@\  
attornment 新拥有人承认书 .|[5*-  
attributable profit 可归属利润 (<= &#e?  
attributable share value 可归属股份价值 'T(7EL3$}  
Auckland Stock Exchange 奥克兰证券交易所 .L,xqd[zC  
auction 拍卖 #].n0[  
auctioneer 拍卖商 Q7 dXTS4H  
audit 审计；核数 r%M.rYLG{  
Audit Commission 审计署 >dnH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UDJ{iZ  
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〕 . 6wyu7oK  
audit review 帐目审查 w]4=uL6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q,#j *  
audited account 审计帐目；经审计的帐目 xQ4'$rL1d  
audited annual account 经审计的周年帐目 ^)r^k8y'  
audited balance sheet 经审计的资产负债表 On[:]#  
auditor 核数师；核数主任；审计师 ~Rs_ep'+Q2  
auditor's certificate 核数师证明书；审计师证明书 rf2+~B{$,  
auditor's report 核数师报告；审计师报告 y7K&@Y  
Aussie bond 澳元债券 hAPWEh^  
austerity budget 紧缩预算 ^8,Y1r9`$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X8F@U ^@  
Australia All Ordinaries Index 澳洲所有普通股票指数 SF$
]{ X  
Australian Dollar [AUD] 澳元 Pj4WWKX  
Australian Options Market 澳大利亚期权市场 -&PiD  
Australian Securities Commission 澳洲证券事务监察委员会 *z2G(Uac  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h0YIPB  
Australian Stock Exchange 澳大利亚证券交易所 o"O=Epg  
Austrian Schilling [ATS] 奥地利先令 bITc9Hqc  
authentication 认证；鉴证 N5 BC<pu  
authority to purchase 委托购买证；委购书 K~j&Q{yws@  
authorization 认可；核准；授权；授权书 5dH}cXs  
authorization by direction 指示授权 0KW@j>=jK  
authorization by instruction 指令授权 zJp}
JO  
authorization by warrant 令状授权 R)>/P{A-P  
authorization of unit trust 单位信托的认可 QZcdfJck=+  
authorized agent 指定代理人 MXSN <  
authorized capital 法定资本 EXlmIY4  
authorized clerk 出市员 !
.\EU*)1  
authorized dealer 认可交易商 C2WWS(zn  
authorized financial institution 认可财务机构 $T\W'WR>  
authorized fund 认可基金 [@!.(Hp  
authorized fund house 获授权的基金公司；认可基金公司 8|>$M  
authorized institution 认可机构 :r?gD2q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _ >)+ u  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 P\;L#2n  
authorized insurer 获授权保险人；获认可承保人 L5%t.7B  
authorized investment 特准投资项目 7H$0NMP  
authorized person 获授权人 TU6e,G|t  
authorized representative 获授权代表 ^;";fr Vw  
authorized share capital 法定股本 4)L(41h  
automated quotation system 自动报价系统  oCE=!75  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Vy]y73~  
自动交易系统〔香港期货交易所有限公司〕 +T*=JHOD  
automatic adjustment mechanism 自动调整机制 /S32)=(  
automatic adjustment system 自动调整系统 X?,ly3,  
Automatic Clearing House 自动票据交换所 AT){OQF8&  
automatic exchange rates accumulation system 自动化汇率累集系统 uFseO9F.2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 c/l%:!A  
automatic teller machine [ATM] 自动柜员机 LRF_w)^['  
autopay 自动转帐 X<\E 'v`~  
available assets 可用资产 /}G+PUk7  
available fiscal reserve 现存财政储备 kA`Z#yu  
available profit 可用利润 /.Yf&2X\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gB4&p
PN  
average 平均；平均数；海损 iV h^;  
average basic salary 平均基本薪金 #fq%903=  
average consumer expenditure 平均消费开支；一般消费开支 ?hpT"N,hF9  
average cost 平均成本 \#LkzN8  
average cost of land production 增辟土地平均成本 cL31g_u  
average daily turnover 平均每日成交额 -__RFxG  
average daily wage rate 平均每日工资率 9`83cL  
average expenditure pattern 平均开支模式 F`/-Q>Q  
average growth rate 平均增长率 VMry$  
average net fixed assets 固定资产平均净值 g"k1O  
average of relatives 相对价格平均数 Lk?%B)z  
average price 平均价格 Y ^s_v_s  
average propensity to consume 平均消费倾向；一般消费倾向 |eN#9Bm
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 A1b</2  
average rate 平均率 qJjXN+/D  
average revenue 平均收入；平均收益 UDjmXQ2,  
average stock 平均库存；平均存货 ~7!=<MW  
average yearly rent 平均年租 \!!qzrq  
avoidance of double taxation 避免双重课税 ~%SmH[i  
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 jZjWz1+  
MQs!+Z"m>  
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