一些有用的会计术语(也不知道发的地方对不对)A

A: rv;w`f  
A share Ａ股；甲类股份 -DX|[70  
abatement of tax 减税；减扣免税额 Y!i4P#4+q  
ABN AMRO Bank N.V. 荷兰银行 tA
P~  
above-the-line expenditure 线上项目支出；经常预算支出 QtkyKR  
above-the-line receipt 线上项目收入；经常预算收入 8iK>bp  
ABSA Asia Limited 南非联合亚洲有限公司 g[-'0d\1  
absolute change 绝对数值变更 fbNVmjb$)  
absolute expenditure 实际开支 wi:]oo#  
absolute guideline figure 绝对准则数字 p8[Z/]p  
absolute interest 绝对权益 U;;vNzcn
 
absolute order of discharge 绝对破产解除令 n0O- Bxhl  
absolute profit margin 绝对利润幅度 }_3<Q\j  
absolute value 实值；绝对值 JmWN/mx  
absolutely vested interest 绝对既得权益 lj@c"Yrk  
absorbed cost 已吸收成本；已分摊成本 LEc%BQx  
absorption 吸收；分摊；合并 1 W2AE?  
absorption rate 吸收率；摊配率；分摊率 Nk86Y2h  
ACB Finance Limited 亚洲商业财务有限公司 z^{VqC*o+  
acceptable form of reciprocity 合理的互惠条件 H1 n`A#6?  
acceptable rate 适当利率；适当汇率 MCe=RR  
acceptance agreement 承兑协议 KSqWq:W+  
acceptance for honour 参加承兑 pHni"iT  
acceptor 承兑人；接受人；受票人 uV52ko,  
acceptor for honour 参加承兑人 PS`v3|d}}}  
accident insurance 意外保险 (Pin9^`ALc  
Accident Insurance Association of Hong Kong 香港意外保险公会 %1@+pf/  
accident insurance scheme 意外保险计划 GasIOPzK  
accident year basis 意外年度基准 d;:+Xd`  
accommodation 通融；贷款 b0tr)>d  
accommodation bill 通融票据；空头票据 ;-n+=@]7  
accommodation party 汇票代发人 mxq
'A  
account balance 帐户余额；帐户结余 3Q~ng2Wv%  
account book 帐簿 puL1A?Y8UM  
account collected in advance 预收款项 j?g{*M  
account current book 往来帐簿 syv6" 2Z'B  
account of after-acquired property 事后取得的财产报告 Xko[Z;4v8'  
account of defaulter 拖欠帐目 dW,$yH_  
account payable 应付帐款 t{Q9Kv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #";(&|7  
account receivable 应收帐款 ;l &mA1+  
account receivable report 应收帐款报表 OY51~#BF  
account statement 结单；帐单；会计财务报表 'd|_i6:y&  
account title 帐户名称；会计科目 jv5p_v4%O  
accountant's report 会计师报告 u(\b1h n  
Accountant's Report Rules 会计师报告规则 #8%Lc3n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '?v.O}  
Accounting Arrangements 《会计安排》 '
S)}mG_  
accounting basis 会计基础 r_-iOxt~5  
accounting by Official Receiver 破产管理署署长呈交的帐目 xdXt  
Accounting Circular 《会计通告》 ,l#V eC  
accounting class 会计类别 c+_F nA  
accounting date 记帐日期；会计结算日期 gUy >I(  
accounting for money 款项核算 @PU%BKe  
Accounting Officer 会计主任 xQm!  
accounting period 会计报告期；会计期 enO5XsIc  
accounting policy 会计政策；会计方针 )`,3/i9C$  
accounting practice 会计惯例 X[(u]h`  
accounting principle 会计准则 g
K9@-e  
accounting record 会计记录 jQj`GnN|  
accounting report 会计报告 d
s4ERe /  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iU~oPp[e  
Accounting Society of China 中国会计学会 Zc{
at}{  
accounting statement 会计报表 +K; X$kB  
accounting system 会计制度；会计系统 tegLGp@_  
accounting transaction 会计事项；帐务交易 RnIL>Akp  
accounting treatment 会计处理 n>+M4Z
b  
accounting year 会计年度 n3g3(}Q0  
accretion 增值；添加 G;yf]xFd  
accrual 应计项目；应累算数目 -SlLX\>p  
accrual basis 应计制；权责发生制 0V}%'Ec<e  
accrual basis accounting 应计制会计；权责发生制会计 =eDVgOZ)  
accrue 应累算；应计 /V2I
h  
accrued benefit 应累算利益 2
Af1-z^^K  
accrued charges 应计费用 -$QzbRF5R  
accrued cumulative preference share dividend 应累算的累积优先股股息 DdN{=}A  
accrued expenses 应累算费用 MJt?^G (w?  
accrued interest payable 应付利息；应计未付利息 <I&X[Sqp  
accrued interest receivable 应收利息；应计未收利息 ?Sh]m/WZd[  
accrued right 累算权益 =xw) [  
accruing profit 应累算的利润 /U`"Xx  
accumulated fiscal reserve 累积财政储备 $eCxpb..  
accumulated profit 累积利润；滚存溢利 {Ymn_   
accumulated reserve 累积储备 2VrF~+  
accumulation of surplus income 累积收益盈余 A]WU*GL2H  
acquired assets 既得资产 Zyu4!  
acquisition 收购；购置；取得 :;#^h]Q  
acquisition cost 购置成本 KWLI7fTgj$  
acquisition expenses 购置费用 7Fh%jRHZ`  
acquisition of 100% interest 收购全部股权 G9 ;X=
c  
acquisition of control 取得控制权 \{\*h/m  
acquisition of fixed assets 购置固定资产 MIsjTKE  
acquisition of shell “买壳” q#xoM1  
acquisition price 收购价 GASDkVoij  
act of God 天灾 $GSn#} yz  
acting partner 执事合伙人 -L NJ*?b  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?.LS_e_0  
active partner 积极参与的合伙人 G yvEc3|@  
active trading 交投活跃 p[!&D}&6h  
actual circulation 实际流通 VA&_dU]*  
actual cost 实际成本 jav7V"$  
actual expenditure 实际开支；实际支出 kOfbO'O9  
actual income 实际入息；实际收入；实际收益 q3z<v:=1y  
actual market 现货市场 [O2xE037h`  
actual price 现货价；实际价格 ,gVA^]eDh  
actual profit 实际利润 0B>hVaj>-  
actual quotation 实盘；实际价位；实际报价 K63OjR>H  
actual year basis 按实际年度计算 2y>~<S  
actuals 实货 D. fPHq  
actuarial investigation 精算调查 i/6(~v  
actuarial principle 精算原则 %d c=QSL  
actuarial report 精算师报告 +g(>]!swb  
Actuarial Society of Hong Kong 香港精算学会 [d`J2^z}  
actuarial valuation 精算师估值 I%ivY  
actuary 精算师 Rp^kD ,*  
ad referendum agreement 暂定协议；有待覆核的协定 h#d
p_#  
ad valorem duty 从价税；按值征税 *?zmo
@-  
ad valorem duty system 从价税制 
_K<H*R  
ad valorem fee 从价费 W;4rhZEgd  
ad valorem tariff 从价关税 }R=n!Y$F  
additional allowance 额外免税额 c$Z3P%aP'V  
additional amount for unexpired risk 未过期风险的额外款额 b(Zh$86  
additional assessable profit 补加应评税利润 fa//~$#"{L  
additional assessment 补加评税 J/mLmSx  
additional commitment 额外承担 --6C>iY[&u  
additional commitment vote 额外承担拨款 SP?~i@H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x"9`w42\r  
additional dependent parent allowance 供养父母额外免税额 tBd-?+~7  
additional provision 额外拨款 0Dv r:]R  
additional stamp duty 附加印花税 dY5 m) ?  
additional tax 补加税罚款；补加税款 ]0p] u d&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7hQXGY,q  
adjudged bankrupt 被裁定破产 InBnU`(r  
adjudicated bankrupt 裁定破产人 sG7G$G*ta!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 WWhAm{m  
adjudication of bankruptcy 裁定破产；宣告破产 fd!bs*\X  
adjudication of insolvency 裁定无力偿还债务 _C2iP[YwQ{  
adjusted actual 经调整的实数；调整后的实数 RZoSP(6  
adjusted current assets 经调整的流动资产；调整后的流动资产 Hb55RilC  
adjusted figure 经调整的数字；调整后的数额 9AF%Y:y  
adjusted liabilities 经调整的负债；调整后的负债 S~()A*5  
adjusted loss 经调整的亏损；调整后的亏损 wXZ"}uT<}  
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 G8z.JX-7g  
adjusted profit 经调整的利润；调整后的利润 ^SM>bJ1Z_  
adjusted surplus 经调整的盈余额；调整后的盈余额 lHerEv<ja  
adjusted value 经调整的价值；调整后的价值 O?L6Ues  
adjustment 调整；修订；理算〔保险〕 L{1MyR7`I+  
adjustment centre 调剂中心 q4=Gj`\43  
adjustment lag 调整过程的时间差距；调整时差 *eL&fC  
adjustment mechanism 调整机制 @rI+.X  
adjustment of loss 亏损调整 "A\h+q-  
adjustment process 调整过程；调整程序 @( p
9}  
adjustment range 调整幅度 5, "  
administered exchange rate 受管制汇率 )-VpDW!%_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kn<IWW_t  
administration expenses 行政费用 o5LyBUJ  
administration fee 手续费；行政费 G%
ytp=N  
administration in bankruptcy 破产管理 6i'GM`>w  
administration order 遗产管理令 o1lhVM`15  
administrator 管理人；遗产管理人 ) rw!. )  
administrator of the estate 遗产管理人 xs,,)jF(u  
admission of debt 债项承认书 =\~<##sRJ  
admission of proof 接纳债权证明 u#!Q
IQW  
advance 放贷款项；垫付款项；预支款项；预付款项 tf[)Q:|  
advance account 暂支帐目；预付款帐户 a;bmZh  
advance compensation 预付补偿金 ZDny=&>#  
advance from shareholder 股东垫款 o|`[X'  
advance pending reimbursement 预支以待日后付还 g?B4b7II  
advanced economy 先进经济体系 qJ(XW N H  
advancement 预付；预付财产 yUnNf 2i  
advances warrant 垫款令 H j [!F%  
advancing 贷出 _Ns/#Xe/  
adverse balance 逆差 lldNIL6B%  
adverse exchange 逆汇 M5 \flE2  
advertisement addressed to shareholders 在报章刊登的致股东通告 C- 5QhD  
advice for collection 托收通知书 !=Scpo_  
advice of drawing 提款通知书；汇票通知书 Qe4O N3X!  
advice of payment 付款通知 Rax]svc  
Advisory Committee [Securities and Futures Commission] 3qf?n5"8  
谘询委员会〔证券及期货事务监察委员会〕
41uiW,  
Advisory Committee on Diversification 经济多元化谘询委员会 K}|zKTh:?  
affidavit 誓章；遗产申报誓章 $,u>,  
affidavit of no receipt 述明无收款的誓章 8=!uQQ  
affiliate 联号；联营公司；附属公司 x994B@\j+  
affiliated company 附属公司；联号；联营公司 Gb!R>WY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8ShIn@|32  
affordability 负担能力 IC"Z.'Ph  
African Development Bank [AfDB] 非洲开发银行 J4?i\wD:  
after-acquired property 事后取得的财产 Mh"X9-Ot  
after-hours dealing 市后交易 6mV-+CnYC  
after-tax profit 税后盈利；税后利润；税后溢利 /U26IbJ  
agency agreement 代理协议 )iX2r{  
agency expenses 代理机构的开支 U}T{r%9  
agency fee 代理费 s!<RWy+  
Agency Law 《代理法》 z@I'Ryalyc  
agent 代理人；承销人 C&|K7Zp0v  
agent of company 公司代理人 jYUN:  
agent's fee 代理人费；经纪费 (^
pIB~.z  
aggregate 总计；总数；总体数字 ?7=c`  
aggregate amount 总款额；总额 `6y
=ky.,  
aggregate assets and liabilities 总体资产与负债 [[$dPa9  
aggregate at constant price 按固定价格计算的总体数字 eWWqK9B.-  
aggregate demand 总需求 ] M`%@ps  
aggregate gross position 总持仓量 ylm #Xa  
aggregate limit 总限额 7+9o<j@@o  
aggregate of salaries tax 合计薪俸税 HK NT. a  
aggregate performance 总体表现；总体业绩 36e  
aggregate supply 总体供应 r[g  
aggregate surplus 总盈余 xO[V>Ud  
aggregate total 整体总额 "UX/yLc3(  
aggregate value 总值；合计价值 <*Nd%C
a  
aggregated basis 合计基准 R_^0Un([  
aggregated net chargeable income 合计应课税入息实额 /|0xOiib  
aggregation 合并计算；合计；总和 Z_U4Yy'NNw  
aggregation of incomes of husband and wife 夫妇入息合并计算 +Tt.5>N  
aggregation of property 财产的总和 mq}V @H5  
agio 差价；贴水 n g%~mt  
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》
E/V_gci
 
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .8wf {y  
《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》 ZJe^MnE (G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `=V p 0tPI  
《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》 EDT9O  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment z~"Q_gme  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5G2G<[p5oQ  
agreement for a settlement 授产协议 j*\oK@  
agreement for assignment 转让协议 40%fOu,u`  
agreement for sale 售卖协议；买卖协议 qxB|*P`  
agreement for sale and purchase 买卖协议 gLm,;'h%u  
agreement for the payment of interest 支付利息协议 3{)!T;Wd  
agreement for the repayment of money 还款协议 ?;VsA>PV  
agreement of reinsurance 再保险协议 }W)b  
Agricultural Bank of China 中国农业银行 f$76p!pDa  
air passenger departure tax 飞机乘客离境税 Vy=P*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3n,jrX75u  
airport tax 机场税 cO$xT;kK  
alcohol duty 酒精税 |k$6"dXSO  
alienation 让与；让渡；转让 5^D094J|^  
alimony 生活费；赡养费 )SZzA'  
All Ordinaries Index [AOI] 所有普通股指数 QLH!>9Ch  
all risks 全险；综合险 i50E#+E8  
All Sales Record for Stock Market 《股票市场成交报告》 en>n\;U  
Allied Capital Resources Limited 新联财务有限公司 > ^=n|%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /WGD7\G'8  
allocation letter 拨款信件 q68CU~i*  
allocation of fund 分配款项；预留款项 JC0#pU;  
allocation of profit 利润分配；溢利分配 yh2)Pc[  
allocation warrant 拨款令 S B~opN  
allotment 分配；配股 -Uan.#~S  
allotment notice 股份配售通知；配股通知  5@DC
o  
allotment of shares 股份分配 Mw3$QRM  
allowable 可获宽免；免税的 E{0e5.{  
allowable business loss 可扣除的营业亏损 in K]+H]{  
allowable expenses 可扣税的支出 +BeA4d8b  
allowance 免税额；津贴；备抵；准备金 DIABR%0  
allowance for debts 债项的免税额 0W0GSDx  
allowance for depreciation by wear and tear 耗损折旧免税额 D6~KLSKm  
allowance for funeral expenses 殡殓费的免税额 ;A4qE W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |a#=o}R_  
allowance for repairs and outgoings 修葺及支出方面的免税额 "cyRzQ6EH  
allowance to debtor 给债务人的津贴 iX o(  
alteration of capital 资本更改 -AD@wn!wCJ  
alternate trustee 候补受托人 K@<*m!%<2  
amalgamation 合并 _TLspqi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Nw9@
E R  
ambit of charges 征税范围；收费范围 ~s-bA#0S  
amended valuation 经修订的估值 7]} I  
American Commodities Exchange 美国商品交易所 R?zlZS.~  
American Express Bank Limited 美国运通银行 idB1%?<  
American Stock Exchange 美国证券交易所 oi m7=I0  
amortization 摊销 -:95ypi  
amount due from banks 存放银行同业的款项 \q?^DI:`   
amount due from banks abroad 存放海外银行同业的款项 h/oun2C  
amount due from holding companies 控股公司欠款 0cSm^a  
amount due from local banks 存放本港银行同业的款项 k-H6c  
amount due to banks 银行同业的存款 Zb=;\l*&  
amount due to banks abroad 海外银行同业的存款 MJ
h.)kd$  
amount due to holding companies 控股公司存款 _CPj]m{  
amount due to local banks 本港银行同业的存款 [O<F`u"a
 
amount due to outport banks 外埠银行同业的存款 oP`:NCj\9  
amount for note issue 发行纸币的款额 <THwl/a  
amount of bond 担保契据的款额 6fo\z2  
amount of consideration 代价款额 @ R[K8  
amount of contribution 供款数额 ~n8UN<  
amount of indebtedness 负债款额 #1%ahPhR+  
amount of principal of the loan 贷款本金额 RP$h;0EQG  
amount of rates chargeable 应征差饷数额 %%|pJ%}Q>  
amount of share capital 股本额 >yr;Y4y7K  
amount of sums assured 承保款额 :2H]DDg(  
amount of variation 变动幅度 K\wu9z8M  
amount of vote 拨款数额 T;5VNRgpI  
amount payable 应付款额 *v%gNq  
amount receivable 应收款额 -.r"|\1X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yUWc8]9\W  
analysis 分析 3$xpZm60  
ancillary risk 附属风险 ~r?tFE*+  
annual account 周年帐目；周年帐目报表；年度决算；年结 KTt+}-vP^  
annual accounting date 年结日期 (u^8=#  
annual allowance 每年免税额；年积金；年度津贴；年津  Cu5_OJ  
annual balance 年度余额 cpl Ny?UIC  
annual disposable income 每年可动用收入 Ux1j+}y  
annual estimates 周年预算 -8l(eDm"m  
annual fee 年费 G
k+R,:  
annual general meeting 周年大会 sZ~03
QvkT  
annual growth rate 年增率；每年增长率 |||m5(`S  
annual long-term supplement 长期个案每年补助金 ^mjU3q{;  
annual pensionable emolument 可供计算退休金的年薪 )sW!s3>S>  
annual report 年报 pfu"vo(t_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |{(JUXo6K  
annual return 周年报表；周年申报表；每年报税表格 GZWqPM4S\  
Annual Return Rules 《周年报表规则》 epKr6 xq  
annual review of consumer prices 每年消费物价回顾 @sG*u >   
annual roll-forward basis 逐年延展方式 t{yj`Vg  
annual salary 年薪 0ETT@/)]z  
annual statement 年度报表；年度决算表 z6}p4  
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 p7 !y#  
annuitant 年金受益人 X $V_  
annuity 年金 G6
2;p#  
annuity contract 年金合约 V,rR*a&p  
annuity on human life 人寿年金 u:']jw=f  
antecedent debt 先前的债项 n_4.`vs  
ante-dated cheque 倒填日期支票 Uj\t04  
anticipated expenditure 预期开支 M*bsA/Z  
anticipated net profit 预期纯利 Y[vP]7-  
anticipated revenue 预期收入 2+I5VPf  
anti-inflation measure 反通货膨胀措施 O'B3sy  
anti-inflationary stance 反通货膨胀立场 +,,dsL  
apparent deficit 表面赤字 xOPQ~J|z  
apparent financial solvency 表面偿债能力 ;~DrsQb  
apparent partner 表面合伙人 GApvRR+Z  
application for personal assessment 个人入息课税申请书 pY-!NoES  
application of fund 资金应用 ~Er0$+q=Y;  
application to release as liquidator and to destruct the books of accounts and documents n-SO201[*  
申请免除清盘人职务及毁灭帐簿与文件 BriL^]  
appointed actuary 委任精算师 #'O9Hn({  
appointed auditor 委任核数师；委任审计师 :%33m'EV}  
appointed trustee 委任的受托人 @GD $KR9  
appointer 委任人 "!(@MfjT  
apportioned pro rata 按比例分摊 lz6CK  
apportionment 分配；分摊 n|?sNM<J3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OM^`P  
apportionment formula 分摊方程式 =$+0p3[r  
apportionment of estate duty 遗产税的分摊 E.;Hm;  
appraisal 估价；评估 n:B)
{'S  
appreciable growth 可观增长 A W6B[  
appreciable impact 显着影响 <mki@{;|  
appreciable increase 可观增长 @{{L1[~:0  
appreciation 增值；升值 w)* H&8h@  
appreciation against other currencies 相对其他货币升值 =BN<)f^*s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +|b#|>6  
appreciation tax 增值税 }5n\us  
appropriation 拨款；拨用；拨付 ^V1\boo=  
appropriation account 拨款帐目 g]JRAM  
Appropriation Bill 拨款法案 Gh.?6kuh  
appropriation-in-aid system 补助拨款办法 AcEz$wy  
approved assets 核准资产 J zFR9DEt  
approved basket stock 认可一篮子证券 *~4<CP+"0  
approved budget 核准预算
o/ 51RH  
approved charitable donation 认可慈善捐款 88<d<)7t  
approved charitable institution 认可慈善机构 yPT o,,ca=  
approved currency 核准货币；认可货币 5D=U.UdR  
approved estimates 核准预算 {`k&Q +gY  
approved estimates of expenditure 核准开支预算 d&L  
approved overseas insurer 核准海外保险人 S&-F(#CF^  
approved overseas trust company 核准海外信托公司 J @~g>  
approved pooled investment fund 核准汇集投资基金 o3\^9-jmp  
approved provident fund scheme 认可公积金计划 Y@k=m )zE  
approved provision 核准拨款 3N!v"2!#  
approved redeemable share 核准可赎回股份 Vt \g9-[  
approved regional stock 认可地区性证券 =jh^mD&'  
approved retirement scheme 认可退休金计划 9{geU9&Z  
approved subordinated loan 核准附属贷款 nh0gT>a>@  
arbitrage 套戥；套汇；套利 <+r~?X_  
arbitrageur 套戥者；套汇者 }6pr.-J  
arbitrary amount 临时款项 qc.TYp  
arrangement 措施；安排；协定 5(\/ b<#  
arrears 欠款 'AWWdz  
arrears of pay 欠付薪酬 ]b>XN8y.  
arrears of revenue 逾期未收税款；逾期未收的帐项 8dLmsk^  
articles of association 组织章程；组织细则；组织章程细则 !gV{[j?~zr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :-U&_%#w  
ascertainment of profit 确定利润 @:
B}QxC  
"Asia Clear" “亚洲结算系统” Y@q9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Im-qGB0C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z_dL@\#|  
Asian Development Fund [ADF] 亚洲发展基金 THX% z `  
Asian dollar bond 亚洲美元债券 vol (%wB  
Asian dollar market 亚洲美元市场 },}g](!m  
Asian dollar rate 亚洲美元利率 ]8OmYU%6V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h+!R)q8M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 etX(~"gG_  
asked price 沽盘；喊价；索价；卖方报价 \p}GW  
assessable income 应评税入息 k >.U!  
assessable loss 应评税亏损 k,'MmAz  
assessable profit 应评税利润 <\uDt
bK  
assessable value 应评税值 S&y${f  
assessed profit 估定利润 >dgq2ok!u  
assessed value 经评估价值 <Piq?&VX[  
assessment 评税；评定；估价；评税单 ZybfqBTD&c  
assessment number 评税编号；估价编号
Wl=yxJu_(  
assessment of additional tax 补加税评税 TG8U=9qt  
assessment of performance 业绩评估；实绩评价 m5] a  
Assessor 评税主任 *kZH~]  
asset price bubbles 资产价格泡沫 (4RtoYWW  
asset-backed securities 具资产保证的证券 7!(/7U6rP  
assets accretion 资产增值 -qvMMit%7  
assets and liabilities 资产与负债 dT&u}o3X  
assets betterment statement 资产递增表；资产改进表  q^6#.}  
assets lending 实物放款；有抵押贷款 N}[!QE  
assets of the company passing on the death 死者去世时转移的公司资产 hyJ&~i0P{J  
assets pledged as security for liabilities 用作负债抵押的资产 R=48:XG3/K  
assets portfolio 资产投资组合 =d<~
:!)  
assets price 资产价格 m+7%]$  
assets quality 资产质素
ts_|7Ev  
assets realization 资产变现 xT* 3QwK  
assets refinancing arrangement 资产再集资安排 ?-o_]!*v0/  
assets securitization 资产证券化 dblf,x  
assets situated outside Hong Kong 在香港以外地方的资产 ^jb;4nf  
assets stripping 削减资产；拆卖资产 ndT_;==  
assets value 资产值  !a\HdQ  
assignee 承让人 3}3b@:<  
assignment 转让；转让书；转让契 ?li/mc.XG  
assignment of interest 权益转让 Sfc,F8$&N  
assignment of letters patent and trade mark 专利证书及商标转让 H/Ql  
assignment of property 物业转让；物业转让书  Y%y  
assignment right 转让权 B<Cg_C  
assignor 转让人 HE_
UHv  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (E,[Ad,$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Unq~lt%2  
associate member 附属会员 nFI<
Te^)  
associated body corporate 相联法人团体 t5i58@{~  
associated company 相联公司；联属公司 :kE*
 
associated corporation 相联法团 (M u;U!M"P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vg@5`U`^h  
公认会计师公会〔英国〕 9C Ki$L  
Association of Futures Exchange Brokers 香港期货经纪协会 ,JbP~2M~%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 yA*U^:%  
association of underwriters 承保人组织 c68y\  
assumption of control 接管 5A5t
 
assurance 担保；保险；转易；转易书 -#G>`T~  
assurance of interest 权益的转易 _\,lv \u  
at 19XX price 按一九ＸＸ年价格计算 [h&s<<# D  
at a discount 按赔价计算；按贴水价格计算；打折扣 c=?6`m,"M  
at a premium 按溢价计算；按升水价格计算 i|,}y`C#  
at call 通知付款；按通知 vF~q".imC  
at constant market price 按固定市价计算 Tj!\SbnA[  
at constant price 按固定价格计算 3fX_XH1Q  
at cost 按成本计算 N7}3?wS  
at current market price 按当时市价计算；按现时市价计算 7B5b +  
at current price 按当时价格计算；按现时价格计算 PBEi"`i  
at factor cost 按要素成本计算；按生产要素成本计算 -bSM]86  
at money-of-the-day price 按付款当日价格计算 CK|AXz+EN  
at or better 按指定或较佳价位〔买卖指令〕 cH:&S=>h  
at par 按面值计算；平价 {%P2.:  
at sight 见票即付 agruS'c g  
at the close 按收市盘 +R;LHRS%  
at the opening 按开市盘 [ybK  
attestation 见证；见证条款 o /1+ }f  
at-the-money option 平价期权 TXV^f*  
attorney 受权人；受托代表人 aMkuyqPf{  
attornment 新拥有人承认书 ySDo(EI4  
attributable profit 可归属利润 8:*ZuR|~  
attributable share value 可归属股份价值 7)2Q  
Auckland Stock Exchange 奥克兰证券交易所 Rg46V-"d,@  
auction 拍卖 Ly2!(,FB.  
auctioneer 拍卖商 ]BRwJ2< x  
audit 审计；核数 :9x]5;ma  
Audit Commission 审计署 i-p,x0th  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] f w)tWJVD  
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〕 ]c|JxgU  
audit review 帐目审查 @8a
V*zjB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 GiK,+M"d  
audited account 审计帐目；经审计的帐目 q|s:&&Wf  
audited annual account 经审计的周年帐目 ` l'QAIo  
audited balance sheet 经审计的资产负债表 *A}td8(  
auditor 核数师；核数主任；审计师 U,fPG/9  
auditor's certificate 核数师证明书；审计师证明书 vflC{,{=k>  
auditor's report 核数师报告；审计师报告 >zw@!1{1  
Aussie bond 澳元债券 hPGDN\#LD  
austerity budget 紧缩预算 "s_S!;w@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 oOubqx  
Australia All Ordinaries Index 澳洲所有普通股票指数 Z0'LD<  
Australian Dollar [AUD] 澳元 mF4OLG3L0  
Australian Options Market 澳大利亚期权市场 )$a6l8  
Australian Securities Commission 澳洲证券事务监察委员会 EKN<KnU%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1;{nU.If  
Australian Stock Exchange 澳大利亚证券交易所 $83Qd  
Austrian Schilling [ATS] 奥地利先令 /P46k4M1U  
authentication 认证；鉴证 i|/G!ht^e  
authority to purchase 委托购买证；委购书 /|h+,]< >  
authorization 认可；核准；授权；授权书 YD9vWk\/  
authorization by direction 指示授权 0Ny +NE:6M  
authorization by instruction 指令授权 )#hR}|  
authorization by warrant 令状授权 {,T=Siy  
authorization of unit trust 单位信托的认可 k.)YFKi  
authorized agent 指定代理人 'dzbeTJD5  
authorized capital 法定资本 \'('HFr,  
authorized clerk 出市员 t@+e#3P!  
authorized dealer 认可交易商 M_cm,|FF  
authorized financial institution 认可财务机构 4@mJEi{  
authorized fund 认可基金 IkA~+6UY  
authorized fund house 获授权的基金公司；认可基金公司 W>&*.3{
v  
authorized institution 认可机构 6L Fhhl^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Uqj$itqUQ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =eDC{/K  
authorized insurer 获授权保险人；获认可承保人 u$ o19n  
authorized investment 特准投资项目 @(N} {om  
authorized person 获授权人 I*a.!/$)  
authorized representative 获授权代表 -y3[\zNe  
authorized share capital 法定股本 2lN0Sf@  
automated quotation system 自动报价系统 [ws;|nh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ft0d5n!ui4  
自动交易系统〔香港期货交易所有限公司〕 !mwMSkkq  
automatic adjustment mechanism 自动调整机制 b`DPlQHj  
automatic adjustment system 自动调整系统 )u]=^  
Automatic Clearing House 自动票据交换所 ]+w 27!  
automatic exchange rates accumulation system 自动化汇率累集系统 _ogN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %X%f0J  
automatic teller machine [ATM] 自动柜员机 )7P>Hj  
autopay 自动转帐 *g:Dg I 2  
available assets 可用资产 Gb"kl.j  
available fiscal reserve 现存财政储备 d#ab"&$bv  
available profit 可用利润 "Z&_*F.[O  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 P+_1*lOG  
average 平均；平均数；海损 "^ dMCS@  
average basic salary 平均基本薪金 ]z=dRq  
average consumer expenditure 平均消费开支；一般消费开支 N6S@e\*  
average cost 平均成本 pRsIi_~&  
average cost of land production 增辟土地平均成本 d}Y#l}!E6  
average daily turnover 平均每日成交额 sE{5&aCSR  
average daily wage rate 平均每日工资率 GH3RRzp r  
average expenditure pattern 平均开支模式 Y[rCF=ZVH  
average growth rate 平均增长率 od,,2pwK+  
average net fixed assets 固定资产平均净值 ! z5c+JqN  
average of relatives 相对价格平均数 J5Q.v;  
average price 平均价格 &Akw V-  
average propensity to consume 平均消费倾向；一般消费倾向 jSdC1,wR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @q@I(%_`  
average rate 平均率 6~?yn-Z  
average revenue 平均收入；平均收益 q8GCO\(  
average stock 平均库存；平均存货 \]S)PDqR  
average yearly rent 平均年租 YETGq-  
avoidance of double taxation 避免双重课税 ALInJ{X  
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 n#4T o;CS  
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