一些有用的会计术语(也不知道发的地方对不对)A

A: 5R*55@)  
A share Ａ股；甲类股份 a]?o"{{+  
abatement of tax 减税；减扣免税额 +J2;6t  
ABN AMRO Bank N.V. 荷兰银行 T<u QhPMw  
above-the-line expenditure 线上项目支出；经常预算支出 1u_< 1X3  
above-the-line receipt 线上项目收入；经常预算收入 "pQ)5/e  
ABSA Asia Limited 南非联合亚洲有限公司 F{ sPQf'  
absolute change 绝对数值变更 dpB\=  
absolute expenditure 实际开支 x I(X+d``  
absolute guideline figure 绝对准则数字 A04E <nr  
absolute interest 绝对权益 PO]c&}/  
absolute order of discharge 绝对破产解除令
o/I`L  
absolute profit margin 绝对利润幅度 *|3G"B{w6  
absolute value 实值；绝对值 w(!COu  
absolutely vested interest 绝对既得权益 *o#P)H  
absorbed cost 已吸收成本；已分摊成本 Xm~N Bt  
absorption 吸收；分摊；合并 |OO2>(Fj  
absorption rate 吸收率；摊配率；分摊率 SG-Xgr@  
ACB Finance Limited 亚洲商业财务有限公司 h`V#)Q  
acceptable form of reciprocity 合理的互惠条件 i0{sE  
acceptable rate 适当利率；适当汇率 b|u0a6  
acceptance agreement 承兑协议 $ I|K<slV  
acceptance for honour 参加承兑 d
0G d5%  
acceptor 承兑人；接受人；受票人 T1YbF/M'  
acceptor for honour 参加承兑人 KO=H!Em\l  
accident insurance 意外保险 G`FY[^:  
Accident Insurance Association of Hong Kong 香港意外保险公会 D+CP?} /  
accident insurance scheme 意外保险计划 je5GZFQw  
accident year basis 意外年度基准 2NZC,znQ  
accommodation 通融；贷款 ]+@I]\S4  
accommodation bill 通融票据；空头票据 $/$ 5{<  
accommodation party 汇票代发人 C{FE*@U.  
account balance 帐户余额；帐户结余 hta y-  
account book 帐簿 {3|h^h_R  
account collected in advance 预收款项 7tU=5@M9D  
account current book 往来帐簿  sf'+;  
account of after-acquired property 事后取得的财产报告 GvT ~zNd  
account of defaulter 拖欠帐目 *T
0!q#R  
account payable 应付帐款 3KN})
*1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nb #)$l  
account receivable 应收帐款 OEXa^M4x   
account receivable report 应收帐款报表 >vfbXnN  
account statement 结单；帐单；会计财务报表 rHD_sC*  
account title 帐户名称；会计科目 ?9:~d#p  
accountant's report 会计师报告 2D'$  
Accountant's Report Rules 会计师报告规则 3 UG UZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e c4vX  
Accounting Arrangements 《会计安排》 W
$Op/  
accounting basis 会计基础 g66SCr}  
accounting by Official Receiver 破产管理署署长呈交的帐目 xcE<|0N :  
Accounting Circular 《会计通告》 Q
<fDtf}  
accounting class 会计类别 #;F*rJ[XY  
accounting date 记帐日期；会计结算日期 )o_Pnq9_  
accounting for money 款项核算 !ZzDSQ;  
Accounting Officer 会计主任 K7}]pk,AG  
accounting period 会计报告期；会计期 uN9J?j*ir  
accounting policy 会计政策；会计方针 TX$4x~:  
accounting practice 会计惯例 :a'[4w  
accounting principle 会计准则 9<-7AN}Z  
accounting record 会计记录 L3'$"L.|u  
accounting report 会计报告 Xx e07J~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i6$q1*  
Accounting Society of China 中国会计学会 6~!l7HqO  
accounting statement 会计报表 +$\/HO  
accounting system 会计制度；会计系统 m"RSDM!  
accounting transaction 会计事项；帐务交易 4ZrRgx2MD  
accounting treatment 会计处理 P,={ C6*  
accounting year 会计年度 ja+PVf  
accretion 增值；添加 0{!+N6MiR  
accrual 应计项目；应累算数目 uxsi+vkI  
accrual basis 应计制；权责发生制 M|}V6F_y  
accrual basis accounting 应计制会计；权责发生制会计 L<[%tvV  
accrue 应累算；应计 y5`$Aa4~  
accrued benefit 应累算利益 9;`E,w  
accrued charges 应计费用 <@J0 770  
accrued cumulative preference share dividend 应累算的累积优先股股息 ECr}7R%  
accrued expenses 应累算费用 xpB*>zb  
accrued interest payable 应付利息；应计未付利息 Wr;9Mz&{  
accrued interest receivable 应收利息；应计未收利息 V~"-\@  
accrued right 累算权益 }^zsN`  
accruing profit 应累算的利润 tu5T^"BqO  
accumulated fiscal reserve 累积财政储备 6QG"~>v7'(  
accumulated profit 累积利润；滚存溢利 4-JyK%m,0  
accumulated reserve 累积储备 ){$*<#&H  
accumulation of surplus income 累积收益盈余 S$ Z?T  
acquired assets 既得资产 }ISc^W) t  
acquisition 收购；购置；取得 =.ReM_.  
acquisition cost 购置成本 Ktn:6=,  
acquisition expenses 购置费用 #-8%g{  
acquisition of 100% interest 收购全部股权 '0 J*9  
acquisition of control 取得控制权 "-:-!1;Ji  
acquisition of fixed assets 购置固定资产 vhKHiw9L  
acquisition of shell “买壳” Ln"D .gpq  
acquisition price 收购价 vMeB2r<  
act of God 天灾 ZFNg+H
/k  
acting partner 执事合伙人 BL1d=%2R  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;U]Ym48  
active partner 积极参与的合伙人 *dPG[ }  
active trading 交投活跃 QHgkfo  
actual circulation 实际流通 f yhBfA:u  
actual cost 实际成本 [SU;U['7  
actual expenditure 实际开支；实际支出 qw6i|JM%  
actual income 实际入息；实际收入；实际收益 _DLELcH Y  
actual market 现货市场 0rCQz3gh1  
actual price 现货价；实际价格 pI1IDu*_Z  
actual profit 实际利润 fHiS'R  
actual quotation 实盘；实际价位；实际报价 v^3s?VD  
actual year basis 按实际年度计算 8M8Odz\3 q  
actuals 实货 X|dlVNL8p  
actuarial investigation 精算调查 1w'W)x  
actuarial principle 精算原则 k\KI#.>  
actuarial report 精算师报告 T$*#q('1"}  
Actuarial Society of Hong Kong 香港精算学会 0t2n7Y?N  
actuarial valuation 精算师估值 ^50\c$  
actuary 精算师 AS/z1M_U  
ad referendum agreement 暂定协议；有待覆核的协定 g<g$c<sm  
ad valorem duty 从价税；按值征税 =+w!fy  
ad valorem duty system 从价税制 usR+ZQaA  
ad valorem fee 从价费 c;.jo?RR2  
ad valorem tariff 从价关税 "2z&9`VIY  
additional allowance 额外免税额 a7n`(}?Y  
additional amount for unexpired risk 未过期风险的额外款额
7[ZoUWx  
additional assessable profit 补加应评税利润 n.OsmCRN;  
additional assessment 补加评税 9NeHN@D)  
additional commitment 额外承担 __|Y59J%  
additional commitment vote 额外承担拨款 bkFO4OZd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N^f_hL|:9  
additional dependent parent allowance 供养父母额外免税额 .,<w_=  
additional provision 额外拨款 q0L\{  
additional stamp duty 附加印花税 *>E_lWW.  
additional tax 补加税罚款；补加税款 W:
JR\KKU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o'K= X E  
adjudged bankrupt 被裁定破产 ([dJ'OPx$  
adjudicated bankrupt 裁定破产人 xiOAj"}
~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c'SjH".[  
adjudication of bankruptcy 裁定破产；宣告破产 Q PrP3DK  
adjudication of insolvency 裁定无力偿还债务 I+W:}}"j  
adjusted actual 经调整的实数；调整后的实数 k|`Qk!tr  
adjusted current assets 经调整的流动资产；调整后的流动资产 ti!kJ"q  
adjusted figure 经调整的数字；调整后的数额 -8
:
/My  
adjusted liabilities 经调整的负债；调整后的负债 mjKu\7F  
adjusted loss 经调整的亏损；调整后的亏损 $;Z0CG  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 .~X&BY>qP  
adjusted profit 经调整的利润；调整后的利润 KW(^-:wmr  
adjusted surplus 经调整的盈余额；调整后的盈余额 .S*VYt%K7  
adjusted value 经调整的价值；调整后的价值 <FfmDR  
adjustment 调整；修订；理算〔保险〕 0( q:K6zI}  
adjustment centre 调剂中心 <b-OdOg  
adjustment lag 调整过程的时间差距；调整时差 |cgc^S/~H  
adjustment mechanism 调整机制 {$Z S 27  
adjustment of loss 亏损调整 Tly*i"[&  
adjustment process 调整过程；调整程序 SvQ!n4 $  
adjustment range 调整幅度 17#t7Yk  
administered exchange rate 受管制汇率 VI]~uTV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QXEz  
administration expenses 行政费用 Y2[ik<  
administration fee 手续费；行政费 c!N#nt_<  
administration in bankruptcy 破产管理 7n]ukqZ  
administration order 遗产管理令 TjicltQi4  
administrator 管理人；遗产管理人 X}g"_wN,g>  
administrator of the estate 遗产管理人 W:hTRq  
admission of debt 债项承认书 2`J#)f|  
admission of proof 接纳债权证明 ('Ha$O72  
advance 放贷款项；垫付款项；预支款项；预付款项 [*1:?mD$  
advance account 暂支帐目；预付款帐户 M)3'\x:  
advance compensation 预付补偿金 `#4q7v~>oe  
advance from shareholder 股东垫款 'm0_pM1:D  
advance pending reimbursement 预支以待日后付还 y+h/jEbM</  
advanced economy 先进经济体系 hWi2S!*Y  
advancement 预付；预付财产 m-]F]c=)w<  
advances warrant 垫款令 p^ ONJ
L  
advancing 贷出 80K"u[  
adverse balance 逆差 eW;c 3<  
adverse exchange 逆汇 r4Xaa<  
advertisement addressed to shareholders 在报章刊登的致股东通告 X@za4d  
advice for collection 托收通知书 {01^xn.  
advice of drawing 提款通知书；汇票通知书 M[P1hFuna  
advice of payment 付款通知 |h& q  
Advisory Committee [Securities and Futures Commission] mFt\xGa  
谘询委员会〔证券及期货事务监察委员会〕 mYbu1542'n  
Advisory Committee on Diversification 经济多元化谘询委员会 a fLE9  
affidavit 誓章；遗产申报誓章 M[cAfu  
affidavit of no receipt 述明无收款的誓章 (-xVW#39  
affiliate 联号；联营公司；附属公司 iy|;xBI,  
affiliated company 附属公司；联号；联营公司 a]!u go}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .|@2Uf  
affordability 负担能力 duc\/S'  
African Development Bank [AfDB] 非洲开发银行 Q-J} :U  
after-acquired property 事后取得的财产 Q5]rc`} 5  
after-hours dealing 市后交易 6Ev+!!znu  
after-tax profit 税后盈利；税后利润；税后溢利 Tnas$=J  
agency agreement 代理协议 WO$8j2!~#  
agency expenses 代理机构的开支 F`>qg2wO  
agency fee 代理费 x"A\Z-xxz  
Agency Law 《代理法》 G"ixw  
agent 代理人；承销人 #'. '|z  
agent of company 公司代理人 ZB]234`0  
agent's fee 代理人费；经纪费 LI>Bl  
aggregate 总计；总数；总体数字 <?%49  
aggregate amount 总款额；总额 :XOjS[wBm  
aggregate assets and liabilities 总体资产与负债 !LCy:>i!d  
aggregate at constant price 按固定价格计算的总体数字 A4/gVi|  
aggregate demand 总需求 >:h&5@^j$  
aggregate gross position 总持仓量 ~5>TMIDiuR  
aggregate limit 总限额 bnN&E?{hF1  
aggregate of salaries tax 合计薪俸税 W9]0X  
aggregate performance 总体表现；总体业绩 >sQf{uL  
aggregate supply 总体供应 q#K0EAgC  
aggregate surplus 总盈余 iD/+#UTY  
aggregate total 整体总额 |h6,.#n  
aggregate value 总值；合计价值 vhzz(UPUt  
aggregated basis 合计基准 !Wj`U$];  
aggregated net chargeable income 合计应课税入息实额 jOZ>^5}  
aggregation 合并计算；合计；总和 =&PO_t5)z  
aggregation of incomes of husband and wife 夫妇入息合并计算 hqV_MeHv'  
aggregation of property 财产的总和 @u`m6``T  
agio 差价；贴水 yq!peFu  
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》 Y=,9M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Gn4XVzB`O  
《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》
3Xy~ap>Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r@PVSH/  
《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》 ?;A\>sP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment GK1P7Qy?V  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 OW#G{#.6R  
agreement for a settlement 授产协议 $ago  
agreement for assignment 转让协议 fKO@Q
x]  
agreement for sale 售卖协议；买卖协议 KN&|&51p}  
agreement for sale and purchase 买卖协议 goNDS5}  
agreement for the payment of interest 支付利息协议 bK{ VjXF  
agreement for the repayment of money 还款协议 &'Xgf!x  
agreement of reinsurance 再保险协议 ?v`24p3PC  
Agricultural Bank of China 中国农业银行 +BE_t(%p"  
air passenger departure tax 飞机乘客离境税 ]Bs{9=2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FGeKhA 8jT  
airport tax 机场税 2b Fr8FUt-  
alcohol duty 酒精税 VxE;t
J>1  
alienation 让与；让渡；转让 ,eSpt#M  
alimony 生活费；赡养费 zjSHa'9*  
All Ordinaries Index [AOI] 所有普通股指数 3GrIHiCr  
all risks 全险；综合险 TP/bX&bjCy  
All Sales Record for Stock Market 《股票市场成交报告》 nRT]oAi  
Allied Capital Resources Limited 新联财务有限公司 ])q,mH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 uX%$3k  
allocation letter 拨款信件 /m i&7C(6  
allocation of fund 分配款项；预留款项  QB !%  
allocation of profit 利润分配；溢利分配 _C19eW'  
allocation warrant 拨款令 T7o7t5*  
allotment 分配；配股 q s:T
R  
allotment notice 股份配售通知；配股通知 C=2DxdZG  
allotment of shares 股份分配 bf.yA:~U  
allowable 可获宽免；免税的 nWhf  
allowable business loss 可扣除的营业亏损 hZWkw{c  
allowable expenses 可扣税的支出 eU.C<Tv:8  
allowance 免税额；津贴；备抵；准备金 (iIzoEpb8W  
allowance for debts 债项的免税额 x:h)\%Dg<  
allowance for depreciation by wear and tear 耗损折旧免税额 c2L\m*^o  
allowance for funeral expenses 殡殓费的免税额 [.6bxK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B ]sVlbt  
allowance for repairs and outgoings 修葺及支出方面的免税额 M.bkFuh  
allowance to debtor 给债务人的津贴 =5:S"WNj  
alteration of capital 资本更改 74&{GCL  
alternate trustee 候补受托人 "'/+}xM"5  
amalgamation 合并 ;P$ _:-C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h iK}&  
ambit of charges 征税范围；收费范围 P@%L.y B  
amended valuation 经修订的估值 jy_4W!4a  
American Commodities Exchange 美国商品交易所 :Ys ;)W+R  
American Express Bank Limited 美国运通银行 X":2o|R  
American Stock Exchange 美国证券交易所 KTwP.!<v  
amortization 摊销 GkI{7GD:z  
amount due from banks 存放银行同业的款项
Vv+ oq5hf  
amount due from banks abroad 存放海外银行同业的款项 =#A/d`2 b  
amount due from holding companies 控股公司欠款 @Kw&X
Ke`  
amount due from local banks 存放本港银行同业的款项 D *IeG>%  
amount due to banks 银行同业的存款 L+eK)Q  
amount due to banks abroad 海外银行同业的存款 @ZrNV*&<  
amount due to holding companies 控股公司存款 )*
Wz5x  
amount due to local banks 本港银行同业的存款 tu/4  
amount due to outport banks 外埠银行同业的存款 j?g#8L;W\w  
amount for note issue 发行纸币的款额
QL2 `X2  
amount of bond 担保契据的款额 "xn,'`a  
amount of consideration 代价款额 :_`Yrx5  
amount of contribution 供款数额 sbFIKq]  
amount of indebtedness 负债款额 2|U6dLZ!  
amount of principal of the loan 贷款本金额 W|(<z'S  
amount of rates chargeable 应征差饷数额 D&pX0  
amount of share capital 股本额 *SlWA)9Y  
amount of sums assured 承保款额 D-O{/  
amount of variation 变动幅度 (cV1Pmn  
amount of vote 拨款数额 -Owb@
Nw  
amount payable 应付款额 7Jd&9&O U  
amount receivable 应收款额 J6ed  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t<RPDQ>  
analysis 分析 Kaaz,C.$^  
ancillary risk 附属风险 A PrrUo  
annual account 周年帐目；周年帐目报表；年度决算；年结 M 9NT%7Il  
annual accounting date 年结日期 J)|I/8!#  
annual allowance 每年免税额；年积金；年度津贴；年津 t:v>W8N53  
annual balance 年度余额 2izBB,# "  
annual disposable income 每年可动用收入 M@p<L VP  
annual estimates 周年预算 ?6L8#"=  
annual fee 年费 9
e}%2,  
annual general meeting 周年大会 !|z!e>0  
annual growth rate 年增率；每年增长率 `LKf$cx(A  
annual long-term supplement 长期个案每年补助金 ;%cW[*Dw  
annual pensionable emolument 可供计算退休金的年薪 25r3[gX9`  
annual report 年报 '@IReMl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2=%]Ax"R  
annual return 周年报表；周年申报表；每年报税表格 fhNJB0  
Annual Return Rules 《周年报表规则》 !89hO4 0r  
annual review of consumer prices 每年消费物价回顾 gvL*]U7  
annual roll-forward basis 逐年延展方式 S,f#g?V  
annual salary 年薪 woF{O)~X  
annual statement 年度报表；年度决算表 )J2UNIgN  
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 ~=<uYv?0s  
annuitant 年金受益人 /b/  6*&  
annuity 年金 m Ph=bG  
annuity contract 年金合约 "?FBbJ  
annuity on human life 人寿年金 Vu
N#j<H  
antecedent debt 先前的债项 !f}D*8\f  
ante-dated cheque 倒填日期支票 KTAQ6k  
anticipated expenditure 预期开支 2 zG;91^  
anticipated net profit 预期纯利 =WEDQ\ c  
anticipated revenue 预期收入 `.]oH1\  
anti-inflation measure 反通货膨胀措施 nT(AO-Ue^  
anti-inflationary stance 反通货膨胀立场 @X9T"  
apparent deficit 表面赤字 +Fh,!`  
apparent financial solvency 表面偿债能力 3II*NANeg  
apparent partner 表面合伙人 I :b
T"N  
application for personal assessment 个人入息课税申请书 ^upd:q  
application of fund 资金应用 ,f<J4U:Y  
application to release as liquidator and to destruct the books of accounts and documents jM-5aj[K  
申请免除清盘人职务及毁灭帐簿与文件 H ]!P[?  
appointed actuary 委任精算师 ;lt8~ea  
appointed auditor 委任核数师；委任审计师 uD[T l  
appointed trustee 委任的受托人 09{s'  
appointer 委任人 U!E}(9 tb
 
apportioned pro rata 按比例分摊 2Uu!_n}tNF  
apportionment 分配；分摊 KuL+~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "|R75m,Id  
apportionment formula 分摊方程式 OI3j!L2f  
apportionment of estate duty 遗产税的分摊 OKk"S_`  
appraisal 估价；评估 `DM)tm3&m  
appreciable growth 可观增长 Y##lFEt  
appreciable impact 显着影响 h`(VMf'#  
appreciable increase 可观增长 s0Z)BR #  
appreciation 增值；升值 P
:%b[7  
appreciation against other currencies 相对其他货币升值 'MNCJ;A@V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &5G@YQD1e  
appreciation tax 增值税 s?4nR:ZC}  
appropriation 拨款；拨用；拨付 r`RLDN!`  
appropriation account 拨款帐目 e-1G\}E  
Appropriation Bill 拨款法案 'q RQO(9&m  
appropriation-in-aid system 补助拨款办法 +oHbAPs8  
approved assets 核准资产 ou`KkY||  
approved basket stock 认可一篮子证券 =)*ZrD  
approved budget 核准预算 Y^;izM}  
approved charitable donation 认可慈善捐款 z\?<j%e!t  
approved charitable institution 认可慈善机构 rfzzMV  
approved currency 核准货币；认可货币 +Hp`(^(  
approved estimates 核准预算 ;E>#qYC6  
approved estimates of expenditure 核准开支预算 {kb7u5-  
approved overseas insurer 核准海外保险人 CC3M7|eO3  
approved overseas trust company 核准海外信托公司 \+0l#t$  
approved pooled investment fund 核准汇集投资基金 I[w5V;>*  
approved provident fund scheme 认可公积金计划 8!@}\6qM  
approved provision 核准拨款 <:mK&quf  
approved redeemable share 核准可赎回股份 <(yAat$H  
approved regional stock 认可地区性证券 Q("4R  
approved retirement scheme 认可退休金计划 `O;4b#!g  
approved subordinated loan 核准附属贷款 @Pi]kWW})  
arbitrage 套戥；套汇；套利 2^w{Hcf  
arbitrageur 套戥者；套汇者 .[3C  
arbitrary amount 临时款项 Ttp%U8-LJR  
arrangement 措施；安排；协定
/-WmOn*  
arrears 欠款 4gUx#_AaG  
arrears of pay 欠付薪酬 "/2kf)l{4  
arrears of revenue 逾期未收税款；逾期未收的帐项 2iO{*cB
 
articles of association 组织章程；组织细则；组织章程细则 kg,\l9AM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Lw1[)Vk}E  
ascertainment of profit 确定利润 "CREls,  
"Asia Clear" “亚洲结算系统” Xs'qwL~{`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !,]c}Y{i  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [F(iV[n%  
Asian Development Fund [ADF] 亚洲发展基金 :2')`xT  
Asian dollar bond 亚洲美元债券 GaL UZviJ_  
Asian dollar market 亚洲美元市场 9\=SG"e(  
Asian dollar rate 亚洲美元利率 cqW(9A|8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ZPz=\^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (hIo0.  
asked price 沽盘；喊价；索价；卖方报价 9wO2`e )  
assessable income 应评税入息 /NobS'd  
assessable loss 应评税亏损 fL]jk1.Xv-  
assessable profit 应评税利润 ]^i^L  
assessable value 应评税值 ]9JH.fF  
assessed profit 估定利润 E\cX  
assessed value 经评估价值 6o5,d]  
assessment 评税；评定；估价；评税单 b*{UO  
assessment number 评税编号；估价编号 $jv"$0Fc  
assessment of additional tax 补加税评税 %Nob B  
assessment of performance 业绩评估；实绩评价 WN#2<XjG  
Assessor 评税主任 XD_!5+\H1  
asset price bubbles 资产价格泡沫 T=@Ygjk  
asset-backed securities 具资产保证的证券
/WLZyT2  
assets accretion 资产增值 \=&Z_6Mu  
assets and liabilities 资产与负债 ?32i
1F!  
assets betterment statement 资产递增表；资产改进表 >J)4e~9EJ2  
assets lending 实物放款；有抵押贷款 \=xS?(v!  
assets of the company passing on the death 死者去世时转移的公司资产 RZ ?SiwE  
assets pledged as security for liabilities 用作负债抵押的资产 |zd5P  
assets portfolio 资产投资组合 w|*D{`O  
assets price 资产价格 {LCKt/Z>P  
assets quality 资产质素 x~{W(;`!  
assets realization 资产变现 N%
1nii  
assets refinancing arrangement 资产再集资安排 vg_PMy\  
assets securitization 资产证券化  x\VP X  
assets situated outside Hong Kong 在香港以外地方的资产 bka%W@Y%  
assets stripping 削减资产；拆卖资产 Fdq5:v?k  
assets value 资产值 !C^>
tmqS  
assignee 承让人 IR;3{o  
assignment 转让；转让书；转让契 oEj$xm_}  
assignment of interest 权益转让 x-4d VKE*z  
assignment of letters patent and trade mark 专利证书及商标转让 v$5D&Tv  
assignment of property 物业转让；物业转让书 { 9\/aXPS  
assignment right 转让权 2t45/:,  
assignor 转让人 ^uVPN1}b^@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 b.kV>K"X3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E&U_@ bc-  
associate member 附属会员 ZA@zs,o%  
associated body corporate 相联法人团体 i*A_Po  
associated company 相联公司；联属公司
GxC\Nj#  
associated corporation 相联法团 raU_Z[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "QD>:G;u  
公认会计师公会〔英国〕 S;%k?O7v  
Association of Futures Exchange Brokers 香港期货经纪协会 =Mxu,A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /g!Xe]Ss  
association of underwriters 承保人组织 $&Z#2 X.  
assumption of control 接管 NVB#=!
S  
assurance 担保；保险；转易；转易书 h]&~yuI>  
assurance of interest 权益的转易 @,]W  
at 19XX price 按一九ＸＸ年价格计算 I{.t-3hp  
at a discount 按赔价计算；按贴水价格计算；打折扣 HW#@e kh  
at a premium 按溢价计算；按升水价格计算 L 7LUy$M-<  
at call 通知付款；按通知 .NxskXq)  
at constant market price 按固定市价计算 WORRF  
at constant price 按固定价格计算 E0DquVrz  
at cost 按成本计算 giW9b_  
at current market price 按当时市价计算；按现时市价计算 I }8b]  
at current price 按当时价格计算；按现时价格计算 1\)lD(J\C  
at factor cost 按要素成本计算；按生产要素成本计算 g@Y]$ey%A  
at money-of-the-day price 按付款当日价格计算 kVG+Wr7l0F  
at or better 按指定或较佳价位〔买卖指令〕 HnsLYY\  
at par 按面值计算；平价 BqdpJIr  
at sight 见票即付 HNlW.y"  
at the close 按收市盘 $'<$:;4b3  
at the opening 按开市盘 V
RSBf;?  
attestation 见证；见证条款 *m`x/_y+  
at-the-money option 平价期权 M 8(w+h{  
attorney 受权人；受托代表人 Dqd2e&a\  
attornment 新拥有人承认书 \0&$n  
attributable profit 可归属利润 q]SH
'Wd  
attributable share value 可归属股份价值 Z$6B}cz<  
Auckland Stock Exchange 奥克兰证券交易所 ];N/KHeZ  
auction 拍卖 PpF`0w=1%l  
auctioneer 拍卖商 |)*!&\Ch  
audit 审计；核数 hFhC&2HN  
Audit Commission 审计署 ,wv>
G]v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] hPCSAo!|  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 #MiO4zXgd  
audit review 帐目审查 8+32hg@^F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 we@*;k@_  
audited account 审计帐目；经审计的帐目 U!JmSP  
audited annual account 经审计的周年帐目 Xf mN/j2  
audited balance sheet 经审计的资产负债表 Wvl'O'R  
auditor 核数师；核数主任；审计师 =@X?$>'  
auditor's certificate 核数师证明书；审计师证明书 Y@T$O<*  
auditor's report 核数师报告；审计师报告 '0&HkM{ D  
Aussie bond 澳元债券 W2M[w_~QE  
austerity budget 紧缩预算 %dhrXK5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1'dZ?`O  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;sz_W%-;@  
Australian Dollar [AUD] 澳元 Xr88I^F;  
Australian Options Market 澳大利亚期权市场 :&2%x  
Australian Securities Commission 澳洲证券事务监察委员会 B8!$?1*^a  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R"\(a  
Australian Stock Exchange 澳大利亚证券交易所 dX[Xe  
Austrian Schilling [ATS] 奥地利先令 ;4Xx5*E  
authentication 认证；鉴证 zN-Y=-c  
authority to purchase 委托购买证；委购书 mS0;2xU  
authorization 认可；核准；授权；授权书 ;<xPzf  
authorization by direction 指示授权 cHVu6I?h  
authorization by instruction 指令授权 7_lgo6  
authorization by warrant 令状授权 .SOCWznb  
authorization of unit trust 单位信托的认可 )M(//jX  
authorized agent 指定代理人 z=8l@&hYLq  
authorized capital 法定资本 3x z z* <  
authorized clerk 出市员 O-P`HKr  
authorized dealer 认可交易商 q^<;B Y  
authorized financial institution 认可财务机构 :R$v7{1  
authorized fund 认可基金 f2v~
: u  
authorized fund house 获授权的基金公司；认可基金公司 (#>Q#Izr  
authorized institution 认可机构 ,jD-fL/:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .f!:@fX>=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G%h+KTw  
authorized insurer 获授权保险人；获认可承保人 7;?7q  
authorized investment 特准投资项目 s5MG#M 9  
authorized person 获授权人 'RNj5r  
authorized representative 获授权代表 &lxM
VynL  
authorized share capital 法定股本 LJt5?zQKrW  
automated quotation system 自动报价系统 ,">CPl]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }wEt=zOJ  
自动交易系统〔香港期货交易所有限公司〕 0G+qF96  
automatic adjustment mechanism 自动调整机制 qP=a
:R-  
automatic adjustment system 自动调整系统 _eH@G(W(  
Automatic Clearing House 自动票据交换所 w[)HQ1K  
automatic exchange rates accumulation system 自动化汇率累集系统 DQ0 UY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 GpR,n2  
automatic teller machine [ATM] 自动柜员机 %%h.`p1  
autopay 自动转帐 vSH-hAk  
available assets 可用资产 $:onKxVM  
available fiscal reserve 现存财政储备 XSx'@ qH  
available profit 可用利润 0$U\H>r  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 l^$U~OB8k  
average 平均；平均数；海损 M.C`nI4  
average basic salary 平均基本薪金 zW.Ltz  
average consumer expenditure 平均消费开支；一般消费开支 aghlYcPg  
average cost 平均成本 y'JJ#7O=  
average cost of land production 增辟土地平均成本 zhyf}Ta'  
average daily turnover 平均每日成交额 
2j1HN  
average daily wage rate 平均每日工资率 4e?cW&  
average expenditure pattern 平均开支模式 :&E~~EUW  
average growth rate 平均增长率 eQqCRXx  
average net fixed assets 固定资产平均净值 VjZb\ d4  
average of relatives 相对价格平均数 #ZHKq7  
average price 平均价格 6r[pOl:  
average propensity to consume 平均消费倾向；一般消费倾向 e%0IEX  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _LWMz=U=J/  
average rate 平均率 x$S~>H<a  
average revenue 平均收入；平均收益 +]hc!s8  
average stock 平均库存；平均存货 jDj=a->e^  
average yearly rent 平均年租 >:J1Gc  
avoidance of double taxation 避免双重课税 EFu>  
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 1D~B\=LL}  
7a.iT-*  
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