一些有用的会计术语(也不知道发的地方对不对)A

A: .i*ja*  
A share Ａ股；甲类股份 u`oJ3mS;  
abatement of tax 减税；减扣免税额 V~5vR`}  
ABN AMRO Bank N.V. 荷兰银行 uC#]F@  
above-the-line expenditure 线上项目支出；经常预算支出 7~ZG"^k  
above-the-line receipt 线上项目收入；经常预算收入 d{(Rs.GuP  
ABSA Asia Limited 南非联合亚洲有限公司 ;- Vs|X  
absolute change 绝对数值变更 hp}rCy|01  
absolute expenditure 实际开支 MrOtsX  
absolute guideline figure 绝对准则数字 ^L Xr4  
absolute interest 绝对权益 V\FlKC  
absolute order of discharge 绝对破产解除令 f`\J%9U_O  
absolute profit margin 绝对利润幅度 mUR[;;l  
absolute value 实值；绝对值 &9.3-E47*  
absolutely vested interest 绝对既得权益
5G
PAt  
absorbed cost 已吸收成本；已分摊成本 k<f0moxs'  
absorption 吸收；分摊；合并 F8{T/YhZ  
absorption rate 吸收率；摊配率；分摊率 66+]D4(k  
ACB Finance Limited 亚洲商业财务有限公司 9)j"|5H  
acceptable form of reciprocity 合理的互惠条件 J4iu8_eH!D  
acceptable rate 适当利率；适当汇率 <Nc9F['&#  
acceptance agreement 承兑协议 \,:7=  
acceptance for honour 参加承兑 wLt0Fq6QG  
acceptor 承兑人；接受人；受票人 Gz8JOl  
acceptor for honour 参加承兑人 LUz`P6  
accident insurance 意外保险 y^kC2DS   
Accident Insurance Association of Hong Kong 香港意外保险公会 L=s8em]7l  
accident insurance scheme 意外保险计划 Bxj4rC[  
accident year basis 意外年度基准 ?V_v=X%w  
accommodation 通融；贷款 6(1 &6|o3  
accommodation bill 通融票据；空头票据 S_VzmCi  
accommodation party 汇票代发人 5"q{b1  
account balance 帐户余额；帐户结余 KpS=oFX{}  
account book 帐簿 "/U
Pq6  
account collected in advance 预收款项 M$f_I +  
account current book 往来帐簿 rfZg  
account of after-acquired property 事后取得的财产报告 (>Pz3 7  
account of defaulter 拖欠帐目 N5k9o:2  
account payable 应付帐款 q?L*Luu+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wJvk  
account receivable 应收帐款 G`;mSq6i  
account receivable report 应收帐款报表 cRf;7G  
account statement 结单；帐单；会计财务报表 F[.IF5_  
account title 帐户名称；会计科目 +s [_ 4  
accountant's report 会计师报告 =umF C[.W  
Accountant's Report Rules 会计师报告规则 lb"T'}q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +OB&PE  
Accounting Arrangements 《会计安排》 Q-U,1b  
accounting basis 会计基础 gKIN* Od  
accounting by Official Receiver 破产管理署署长呈交的帐目
(KfdN'vW  
Accounting Circular 《会计通告》 H-X5A\\5  
accounting class 会计类别 WFqOVI*l  
accounting date 记帐日期；会计结算日期 aIWpgUd`  
accounting for money 款项核算 (ijO|%?  
Accounting Officer 会计主任 qrt2uE{K  
accounting period 会计报告期；会计期 bs?4|#[K  
accounting policy 会计政策；会计方针 *S Z]xrs  
accounting practice 会计惯例 g)MLgjj  
accounting principle 会计准则 )*o) iN 7l  
accounting record 会计记录 W`n_m&Y\  
accounting report 会计报告 kQ)2DCbdn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^4saB+qm  
Accounting Society of China 中国会计学会 DFGgyFay  
accounting statement 会计报表 -**fT?n  
accounting system 会计制度；会计系统 ~<osL  
accounting transaction 会计事项；帐务交易 %u]>K(tU  
accounting treatment 会计处理 !W=2ZlzS
 
accounting year 会计年度 vha@YPC=  
accretion 增值；添加 0upZ4eN  
accrual 应计项目；应累算数目 Mq6_Q07  
accrual basis 应计制；权责发生制 i{J[;rV9  
accrual basis accounting 应计制会计；权责发生制会计 $,T3vX]<  
accrue 应累算；应计 .3 ^*_  
accrued benefit 应累算利益 q#Ik3 5  
accrued charges 应计费用 m :]F&s  
accrued cumulative preference share dividend 应累算的累积优先股股息 QkO4Td<  
accrued expenses 应累算费用 #P1;*m  
accrued interest payable 应付利息；应计未付利息 Aca?C  
accrued interest receivable 应收利息；应计未收利息 |C t Q  
accrued right 累算权益 <R#:K7>O  
accruing profit 应累算的利润 s: MJ{r(s  
accumulated fiscal reserve 累积财政储备 ayA_[{j%X  
accumulated profit 累积利润；滚存溢利 :!,.c$M  
accumulated reserve 累积储备 bW'Y8ok[v  
accumulation of surplus income 累积收益盈余 6M8(KN^  
acquired assets 既得资产 -%t8a42  
acquisition 收购；购置；取得 -ktYS(8&  
acquisition cost 购置成本 WxF@'kdn*,  
acquisition expenses 购置费用 Z?w=-  
acquisition of 100% interest 收购全部股权 UX'tdB !A  
acquisition of control 取得控制权 @gJPMgF$F  
acquisition of fixed assets 购置固定资产 Lismo#  
acquisition of shell “买壳” *P[N.5{  
acquisition price 收购价 h
^b=  
act of God 天灾 ]g9n#$|.  
acting partner 执事合伙人 =iPQ\_ON@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 u\UI6/  
active partner 积极参与的合伙人 jTY{MY Jh  
active trading 交投活跃 DAd$u1  
actual circulation 实际流通 9, 792b  
actual cost 实际成本 N{zou?+  
actual expenditure 实际开支；实际支出 u+8?'ZT,  
actual income 实际入息；实际收入；实际收益 2l4`h)_q  
actual market 现货市场 *Kw/ilI  
actual price 现货价；实际价格 hzX&BI  
actual profit 实际利润 B&H [z  
actual quotation 实盘；实际价位；实际报价 TC'^O0aZ_  
actual year basis 按实际年度计算 N;e*eMFE  
actuals 实货 RjX#pb  
actuarial investigation 精算调查 H*>5ne=x  
actuarial principle 精算原则 . J*2J(T,  
actuarial report 精算师报告 K+c>Cj}H  
Actuarial Society of Hong Kong 香港精算学会 ;4]l P  
actuarial valuation 精算师估值 ^KFwO=I@PV  
actuary 精算师 HC ?XNR&  
ad referendum agreement 暂定协议；有待覆核的协定 V{kgDpB  
ad valorem duty 从价税；按值征税 cK+)MFOu+  
ad valorem duty system 从价税制 CB?H`R pC.  
ad valorem fee 从价费 (fWQ?6[  
ad valorem tariff 从价关税 g/soop\:  
additional allowance 额外免税额 px_%5^zRQ  
additional amount for unexpired risk 未过期风险的额外款额 BRMR> ~k(  
additional assessable profit 补加应评税利润 C/pu]%n@4  
additional assessment 补加评税 ^kp
u9H  
additional commitment 额外承担 &]/.=J  
additional commitment vote 额外承担拨款 <3Hu(Jx<O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iD9hqiX&  
additional dependent parent allowance 供养父母额外免税额 x68s$H  
additional provision 额外拨款 aMjCqu05  
additional stamp duty 附加印花税 /d-7n|#E  
additional tax 补加税罚款；补加税款 *CXVA&?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \(ZOt.3!J  
adjudged bankrupt 被裁定破产 %5H>tG`]  
adjudicated bankrupt 裁定破产人 L"!BN/i_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q /\Hc  
adjudication of bankruptcy 裁定破产；宣告破产 K?+Rq  
adjudication of insolvency 裁定无力偿还债务 `{I-E5x  
adjusted actual 经调整的实数；调整后的实数 .c.#V:XZ#U  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;rH@>VrR  
adjusted figure 经调整的数字；调整后的数额 pF"IDC  
adjusted liabilities 经调整的负债；调整后的负债 Yt;.Z$i ,  
adjusted loss 经调整的亏损；调整后的亏损 tI(co5 W  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 .{W)E  
adjusted profit 经调整的利润；调整后的利润 sWnU*Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 YEqWTB|w  
adjusted value 经调整的价值；调整后的价值 Bhrp"l +|  
adjustment 调整；修订；理算〔保险〕 :!Tb/1  
adjustment centre 调剂中心 %Gs!oD  
adjustment lag 调整过程的时间差距；调整时差 /=qn1  
adjustment mechanism 调整机制 >j$CM:w  
adjustment of loss 亏损调整 \D #NO  
adjustment process 调整过程；调整程序 Gwkp(
9d  
adjustment range 调整幅度 ,!4(B1@  
administered exchange rate 受管制汇率 /fc@=CO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0qV!-i  
administration expenses 行政费用 "GofQ5,|  
administration fee 手续费；行政费 8~|PZ,oZ  
administration in bankruptcy 破产管理 re/l5v,|3  
administration order 遗产管理令 Z`b{r;`m8  
administrator 管理人；遗产管理人 ^T|~L
<A3  
administrator of the estate 遗产管理人 p(Q5!3C0q  
admission of debt 债项承认书 _\LAWQ|M4[  
admission of proof 接纳债权证明 vH#^|u  
advance 放贷款项；垫付款项；预支款项；预付款项 Ofg-gCF8  
advance account 暂支帐目；预付款帐户 ~(`iRxK  
advance compensation 预付补偿金 Sc*O_c3D  
advance from shareholder 股东垫款 Rj=xn(@d  
advance pending reimbursement 预支以待日后付还 qzqv-{.h  
advanced economy 先进经济体系 &u_f:Pog  
advancement 预付；预付财产 6]^}GyM!  
advances warrant 垫款令 l8hOryB&  
advancing 贷出 [?hc.COE  
adverse balance 逆差 I.\fhNxHY  
adverse exchange 逆汇 /^\6q"'  
advertisement addressed to shareholders 在报章刊登的致股东通告 'DQKpk'  
advice for collection 托收通知书 (v8jVbg  
advice of drawing 提款通知书；汇票通知书 m>6,{g
)  
advice of payment 付款通知 j{9sn,<:  
Advisory Committee [Securities and Futures Commission] xAD:Z"  
谘询委员会〔证券及期货事务监察委员会〕 b#^UP  
Advisory Committee on Diversification 经济多元化谘询委员会 FXOA1VEg  
affidavit 誓章；遗产申报誓章 l7P~_X_)"  
affidavit of no receipt 述明无收款的誓章 fNx3\<~V=  
affiliate 联号；联营公司；附属公司 X] &Q^  
affiliated company 附属公司；联号；联营公司 m>'sM1s  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 fgP_NYfOj  
affordability 负担能力 <gKT7ONtg  
African Development Bank [AfDB] 非洲开发银行 b^\u P  
after-acquired property 事后取得的财产  Hs8c%C  
after-hours dealing 市后交易 |}\et ecB  
after-tax profit 税后盈利；税后利润；税后溢利 ,!3G  
agency agreement 代理协议 >T4.mB7+>  
agency expenses 代理机构的开支
P/?`  
agency fee 代理费 "el}@  
Agency Law 《代理法》 TCFx+*fBd  
agent 代理人；承销人 8hi|F\$_h  
agent of company 公司代理人 oxb#{o9G  
agent's fee 代理人费；经纪费 W9T,1h5x  
aggregate 总计；总数；总体数字 ;X
!sTs  
aggregate amount 总款额；总额 ]-& ehW  
aggregate assets and liabilities 总体资产与负债 .3&zP  
aggregate at constant price 按固定价格计算的总体数字 IXugnvyV  
aggregate demand 总需求 Sf)VQ5U!Y  
aggregate gross position 总持仓量 2mbZ6'p {  
aggregate limit 总限额 4*_9Gl
 
aggregate of salaries tax 合计薪俸税 M yr [  
aggregate performance 总体表现；总体业绩 5dS5,  
aggregate supply 总体供应 jyf[O -  
aggregate surplus 总盈余 :0j9  
aggregate total 整体总额 9Ay*'   
aggregate value 总值；合计价值 [|\~-6"7N|  
aggregated basis 合计基准 8|`4D 'Ln  
aggregated net chargeable income 合计应课税入息实额 K<KyX8$P0  
aggregation 合并计算；合计；总和 QdL ;|3K9  
aggregation of incomes of husband and wife 夫妇入息合并计算 /PAxPZf_  
aggregation of property 财产的总和 xGJ{_M  
agio 差价；贴水 o64&BpCK  
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》 mV} peb  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Q9Wa@gi|  
《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》 1j<=TWit  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w9h\J#f  
《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》 i!<,8e=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #n7uw  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "EQ-`b=I4  
agreement for a settlement 授产协议 X6/k `J  
agreement for assignment 转让协议 E/9 U
0  
agreement for sale 售卖协议；买卖协议 iNgHx[*?  
agreement for sale and purchase 买卖协议 XS]=sfN  
agreement for the payment of interest 支付利息协议 M& GA:`  
agreement for the repayment of money 还款协议 cTFyF)  
agreement of reinsurance 再保险协议 rE-Xv. |
 
Agricultural Bank of China 中国农业银行 CEE`nn  
air passenger departure tax 飞机乘客离境税 ;Id%{1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6)kF!/J  
airport tax 机场税 b/
h,qv  
alcohol duty 酒精税 oBQr6-nZ  
alienation 让与；让渡；转让 4,T!zT6&  
alimony 生活费；赡养费 E@aR5S>  
All Ordinaries Index [AOI] 所有普通股指数 %zyO}  
all risks 全险；综合险 B i?DmrH  
All Sales Record for Stock Market 《股票市场成交报告》 vDz)q  
Allied Capital Resources Limited 新联财务有限公司 Hm4:m$=p4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +s c|PB  
allocation letter 拨款信件 J.mEOo!>  
allocation of fund 分配款项；预留款项 HjV3PFg  
allocation of profit 利润分配；溢利分配 K.n #;|  
allocation warrant 拨款令
L{;q^  
allotment 分配；配股 qCn(~:  
allotment notice 股份配售通知；配股通知 I3D8xl>P\  
allotment of shares 股份分配 q4PRc<\^  
allowable 可获宽免；免税的 hVI $r  
allowable business loss 可扣除的营业亏损 Y(ly0U}  
allowable expenses 可扣税的支出 r>sk@[4h  
allowance 免税额；津贴；备抵；准备金 @!&\Z[",  
allowance for debts 债项的免税额 \aQBzEX  
allowance for depreciation by wear and tear 耗损折旧免税额 ]L%qfy4  
allowance for funeral expenses 殡殓费的免税额 Q2iS0#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aHe/MucK  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,2/qQD n/  
allowance to debtor 给债务人的津贴 a1B_w#?8  
alteration of capital 资本更改 0n|op:]BHM  
alternate trustee 候补受托人 bN@V=C3  
amalgamation 合并 ZkkXITQkPM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @kn0f`  
ambit of charges 征税范围；收费范围 ^)conSm  
amended valuation 经修订的估值 5V4Z
e;K  
American Commodities Exchange 美国商品交易所 z,[4BM  
American Express Bank Limited 美国运通银行 900#K   
American Stock Exchange 美国证券交易所 0~Ot  
amortization 摊销 K_',Gd4L  
amount due from banks 存放银行同业的款项 s
={AdQ  
amount due from banks abroad 存放海外银行同业的款项 h
gX@?WWR
 
amount due from holding companies 控股公司欠款 @dV'v{:,  
amount due from local banks 存放本港银行同业的款项 G eN('0  
amount due to banks 银行同业的存款 qi_[@da f?  
amount due to banks abroad 海外银行同业的存款 {BKu'A  
amount due to holding companies 控股公司存款 33DP0OBL^  
amount due to local banks 本港银行同业的存款 /Ou`$2H87  
amount due to outport banks 外埠银行同业的存款 *r$Yv&c,  
amount for note issue 发行纸币的款额 ]fIv{[A_  
amount of bond 担保契据的款额 MbC7`Sp&i  
amount of consideration 代价款额 #.UooFk+Y  
amount of contribution 供款数额 (EGsw o  
amount of indebtedness 负债款额 mnu4XE#|  
amount of principal of the loan 贷款本金额 R_:47.qq  
amount of rates chargeable 应征差饷数额 a33}CVG-e3  
amount of share capital 股本额 ',?v7&  
amount of sums assured 承保款额 kXA o+l  
amount of variation 变动幅度 aErms-~  
amount of vote 拨款数额 4<)%Esyb  
amount payable 应付款额 b"t95qlL  
amount receivable 应收款额 iXK.QktHw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ilEWxr;,  
analysis 分析 3:7J@>  
ancillary risk 附属风险 -z./6dQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 o {Sc  
annual accounting date 年结日期 j{SRE1tqh  
annual allowance 每年免税额；年积金；年度津贴；年津 {$)zC*l  
annual balance 年度余额 r5> FU>7'  
annual disposable income 每年可动用收入 oE[wOq+  
annual estimates 周年预算 j<>E Fd  
annual fee 年费 #ok1qT9_  
annual general meeting 周年大会 A&rk5y;  
annual growth rate 年增率；每年增长率 s3kHNDdC  
annual long-term supplement 长期个案每年补助金 H%> E6rVB  
annual pensionable emolument 可供计算退休金的年薪 ~UX@%0%)N  
annual report 年报 (wU<Kpt?J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B>*zQb2:  
annual return 周年报表；周年申报表；每年报税表格 O%;H#3kn&s  
Annual Return Rules 《周年报表规则》 %eB0)'  
annual review of consumer prices 每年消费物价回顾
F0W4B  
annual roll-forward basis 逐年延展方式 S:4'k^E  
annual salary 年薪 a,tzt ]>  
annual statement 年度报表；年度决算表 lfp[(Ph)9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 MWl?pG!Y  
annuitant 年金受益人 [X]yj  
annuity 年金 KSnU;B6w>  
annuity contract 年金合约 J^8(h R  
annuity on human life 人寿年金 :0x,%V74_!  
antecedent debt 先前的债项 e3,TY.,Ay  
ante-dated cheque 倒填日期支票 -U~]Bugvh  
anticipated expenditure 预期开支 xDv$z.=Y  
anticipated net profit 预期纯利 i"Hec9Ri  
anticipated revenue 预期收入 [74HUw>  
anti-inflation measure 反通货膨胀措施 c""*Ng*T  
anti-inflationary stance 反通货膨胀立场 5wYYYo=  
apparent deficit 表面赤字 =/Pmi_  
apparent financial solvency 表面偿债能力 v=e`e68U~  
apparent partner 表面合伙人 mI
gc)"  
application for personal assessment 个人入息课税申请书 +>h}Uz  
application of fund 资金应用 {I0b%>r=  
application to release as liquidator and to destruct the books of accounts and documents *F0O*n*7W  
申请免除清盘人职务及毁灭帐簿与文件 g*?)o!_*  
appointed actuary 委任精算师 S7]\tw_L)  
appointed auditor 委任核数师；委任审计师 )zz^RB\p  
appointed trustee 委任的受托人 H6%QM}t  
appointer 委任人 (? j $n?p  
apportioned pro rata 按比例分摊 8}z]B^?Fy  
apportionment 分配；分摊 gcDo o2RE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ms2y[b  
apportionment formula 分摊方程式 =&G<^7  
apportionment of estate duty 遗产税的分摊 ef8_w6i  
appraisal 估价；评估 P,U$ X+  
appreciable growth 可观增长 ([SrIG>X  
appreciable impact 显着影响 \^a(B{   
appreciable increase 可观增长 07 [%RG  
appreciation 增值；升值 "} =RPc%
9  
appreciation against other currencies 相对其他货币升值 idW
=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b5K6F:D22  
appreciation tax 增值税 !=%0  
appropriation 拨款；拨用；拨付 TP7'tb  
appropriation account 拨款帐目 q-kMqnQ  
Appropriation Bill 拨款法案 IX@g].)C  
appropriation-in-aid system 补助拨款办法 "~-H]9  
approved assets 核准资产
3SI:su  
approved basket stock 认可一篮子证券 jej|B#?`  
approved budget 核准预算 M &`ZF  
approved charitable donation 认可慈善捐款 eD5:0;X2  
approved charitable institution 认可慈善机构 ,p2BB"^_i  
approved currency 核准货币；认可货币 ,ab_u@  
approved estimates 核准预算 &c!d}pU}  
approved estimates of expenditure 核准开支预算 8axz`2`  
approved overseas insurer 核准海外保险人 aK>5r^7S  
approved overseas trust company 核准海外信托公司 OiBDI3,|+  
approved pooled investment fund 核准汇集投资基金 o zg%-  
approved provident fund scheme 认可公积金计划 z\64Qpfm  
approved provision 核准拨款 r*?rwtFtg  
approved redeemable share 核准可赎回股份 Mx?]7tI  
approved regional stock 认可地区性证券 XRoMD6qf;  
approved retirement scheme 认可退休金计划 GZJIIP#  
approved subordinated loan 核准附属贷款 ZccQ{$0H  
arbitrage 套戥；套汇；套利 ?^y%UIzf  
arbitrageur 套戥者；套汇者 s+#|j;V<  
arbitrary amount 临时款项 .G-F5`2I  
arrangement 措施；安排；协定 s}"5uDfn1F  
arrears 欠款 T}')QC&wQ  
arrears of pay 欠付薪酬 OSP#FjH  
arrears of revenue 逾期未收税款；逾期未收的帐项 /8m2oL\<  
articles of association 组织章程；组织细则；组织章程细则 wkNf[>jX?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hLF+_{\C|  
ascertainment of profit 确定利润 OS|uZ<"Rq3  
"Asia Clear" “亚洲结算系统” kkWqP20q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 w&&uk[Gh/a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *;^!FBT  
Asian Development Fund [ADF] 亚洲发展基金 .gY}}Q  
Asian dollar bond 亚洲美元债券 6x18g(KbP  
Asian dollar market 亚洲美元市场 P$l-p'U-  
Asian dollar rate 亚洲美元利率 yLv jfP1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "mT95x\NA\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "s[Y$!#  
asked price 沽盘；喊价；索价；卖方报价 ;/tZsE{  
assessable income 应评税入息 8R!3}kx  
assessable loss 应评税亏损 P "S=RX#+  
assessable profit 应评税利润 JtB"Dh  
assessable value 应评税值 7\.Ax  
assessed profit 估定利润 PT2b^PP  
assessed value 经评估价值 [>`[1;aX  
assessment 评税；评定；估价；评税单 mX@Un9k  
assessment number 评税编号；估价编号 *7`N^e  
assessment of additional tax 补加税评税 @3D8TPH  
assessment of performance 业绩评估；实绩评价 e[`E-br^  
Assessor 评税主任 @\~qXz{6J  
asset price bubbles 资产价格泡沫 !AR$JUnX  
asset-backed securities 具资产保证的证券 ]J=S\  
assets accretion 资产增值 C):RE<X  
assets and liabilities 资产与负债 eFO+@  
assets betterment statement 资产递增表；资产改进表 n])-+[F  
assets lending 实物放款；有抵押贷款 M~&|-Hm  
assets of the company passing on the death 死者去世时转移的公司资产 i?7%z`  
assets pledged as security for liabilities 用作负债抵押的资产 {HgW9N(  
assets portfolio 资产投资组合 ,!`94{Ggv  
assets price 资产价格 ]U :1NC"  
assets quality 资产质素 ~&E|;\G  
assets realization 资产变现 "|1MJuY_6  
assets refinancing arrangement 资产再集资安排 7V/yU5  
assets securitization 资产证券化 7
e,<$PH  
assets situated outside Hong Kong 在香港以外地方的资产 #xWC(*Ggp  
assets stripping 削减资产；拆卖资产 , N:'Z  
assets value 资产值 6{O#!o*g  
assignee 承让人 C=LXL1x2e  
assignment 转让；转让书；转让契 tE)%*z@<Lt  
assignment of interest 权益转让 xx}R6VKU.  
assignment of letters patent and trade mark 专利证书及商标转让 " mKMym2  
assignment of property 物业转让；物业转让书 x,9fOA  
assignment right 转让权 eYL7
G-3  
assignor 转让人 X
^3 0a*sj  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j/zD`ydj  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `_2#t1`u  
associate member 附属会员 +MQvq\%tG  
associated body corporate 相联法人团体 7f4R5
c  
associated company 相联公司；联属公司 S}"?#=Q.%O  
associated corporation 相联法团 >40B Fxc  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q:LyD!at  
公认会计师公会〔英国〕 ~"l a2  
Association of Futures Exchange Brokers 香港期货经纪协会 vPG!S{4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b0a'Y"oef4  
association of underwriters 承保人组织 >K`.!!av,Y  
assumption of control 接管 '-jKv=D+  
assurance 担保；保险；转易；转易书 D\Y)E#%,  
assurance of interest 权益的转易 !$q1m@K1  
at 19XX price 按一九ＸＸ年价格计算 ht^U VV2  
at a discount 按赔价计算；按贴水价格计算；打折扣 uCK!lq-  
at a premium 按溢价计算；按升水价格计算 ~A8%[.({5  
at call 通知付款；按通知 ?KxI|os  
at constant market price 按固定市价计算
Rl4r9  
at constant price 按固定价格计算 CvpqQ7&k7  
at cost 按成本计算 ,5\:\e0H  
at current market price 按当时市价计算；按现时市价计算 V:42\b7x  
at current price 按当时价格计算；按现时价格计算 $XS0:C0  
at factor cost 按要素成本计算；按生产要素成本计算 @4:cn  
at money-of-the-day price 按付款当日价格计算 uTJi }4cw  
at or better 按指定或较佳价位〔买卖指令〕 D#%J||  
at par 按面值计算；平价 QN(f8t(  
at sight 见票即付 &%pB; dk  
at the close 按收市盘 XEqg%f  
at the opening 按开市盘 S(A0),  
attestation 见证；见证条款 d9/E^)TT  
at-the-money option 平价期权  w'=#7$N  
attorney 受权人；受托代表人 Fqzk/m  
attornment 新拥有人承认书 JxQwxey{  
attributable profit 可归属利润 *jWU8.W
 
attributable share value 可归属股份价值 PF.sM(  
Auckland Stock Exchange 奥克兰证券交易所 4Uz:zB  
auction 拍卖 #e%.z+7I  
auctioneer 拍卖商 aMTY{  
audit 审计；核数 ]P0DPea  
Audit Commission 审计署 C#r_qn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *f8,R"]-g  
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!w@Naj  
audit review 帐目审查 T4 SByX9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a73b/_zZ=  
audited account 审计帐目；经审计的帐目 NrvS/cI!t  
audited annual account 经审计的周年帐目 *9^CgLF  
audited balance sheet 经审计的资产负债表 m@JU).NKCS  
auditor 核数师；核数主任；审计师 KGUpXMd^Z  
auditor's certificate 核数师证明书；审计师证明书 v>3ctP{  
auditor's report 核数师报告；审计师报告 >ge-yK 1  
Aussie bond 澳元债券 7>{edNy!,  
austerity budget 紧缩预算 #},]`"n\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 qn@Qd9Sf  
Australia All Ordinaries Index 澳洲所有普通股票指数 7kn=j6I  
Australian Dollar [AUD] 澳元 ./<3jf :  
Australian Options Market 澳大利亚期权市场 F dv&kK!  
Australian Securities Commission 澳洲证券事务监察委员会 whKr3)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P7\(D`  
Australian Stock Exchange 澳大利亚证券交易所 kSNVI-Wzu  
Austrian Schilling [ATS] 奥地利先令 se_zCS4Y  
authentication 认证；鉴证 ^F
?H)[0  
authority to purchase 委托购买证；委购书 $!I$*R&  
authorization 认可；核准；授权；授权书 iy tSC  
authorization by direction 指示授权 MbnV5b:X  
authorization by instruction 指令授权 zi>f436-  
authorization by warrant 令状授权 ~s^&*KaA  
authorization of unit trust 单位信托的认可  1,PFz  
authorized agent 指定代理人 fJv0 B*  
authorized capital 法定资本 c%~'[W04\  
authorized clerk 出市员 3:Co K#  
authorized dealer 认可交易商 `j>qOT  
authorized financial institution 认可财务机构 P[P!WLr""  
authorized fund 认可基金 nE-=7S L  
authorized fund house 获授权的基金公司；认可基金公司 glHag"(  
authorized institution 认可机构 wX 41R]pF  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6X|KKsPzX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $ O!f*l
G  
authorized insurer 获授权保险人；获认可承保人 @YwaOc_%  
authorized investment 特准投资项目 D~f.)kkC4  
authorized person 获授权人 .M>u:,v  
authorized representative 获授权代表 ">fgoDQ  
authorized share capital 法定股本 QHs=Zh
;"  
automated quotation system 自动报价系统 ciC4V^f  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qC\$>QU}  
自动交易系统〔香港期货交易所有限公司〕 SO p%{b  
automatic adjustment mechanism 自动调整机制 <Mc:Cg8>  
automatic adjustment system 自动调整系统 *7*g! km  
Automatic Clearing House 自动票据交换所 \f66ipZK*  
automatic exchange rates accumulation system 自动化汇率累集系统 ip5s'S~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6\o.wq  
automatic teller machine [ATM] 自动柜员机 tu!u9jVv  
autopay 自动转帐 56<LMY|d  
available assets 可用资产 kj0A%q#'}  
available fiscal reserve 现存财政储备 3SIB #"9  
available profit 可用利润 q=?"0i&V  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 '&<-,1^L  
average 平均；平均数；海损 Zl,K#  
average basic salary 平均基本薪金 OD1ns  
average consumer expenditure 平均消费开支；一般消费开支 r)j#Skh].  
average cost 平均成本 R:.7c(s  
average cost of land production 增辟土地平均成本 ^\+6*YE 4  
average daily turnover 平均每日成交额 I:6xDDpZG`  
average daily wage rate 平均每日工资率 ; wHuL\  
average expenditure pattern 平均开支模式 RM<\bZPc  
average growth rate 平均增长率 La9@h"  
average net fixed assets 固定资产平均净值 3al5Vu2:  
average of relatives 相对价格平均数 j|aT`UH03  
average price 平均价格 }4 $EN  
average propensity to consume 平均消费倾向；一般消费倾向 coLn};W2  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0>e>G(4(8  
average rate 平均率 P;_dilG  
average revenue 平均收入；平均收益 jB1\L<P  
average stock 平均库存；平均存货 1~`gfHI4  
average yearly rent 平均年租 ]lO$oO  
avoidance of double taxation 避免双重课税 A`N;vq,  
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 pH
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