一些有用的会计术语(也不知道发的地方对不对)A

A: q@;1{  
A share Ａ股；甲类股份 g>w {{G  
abatement of tax 减税；减扣免税额 UugR  
ABN AMRO Bank N.V. 荷兰银行 Qb55q`'z  
above-the-line expenditure 线上项目支出；经常预算支出 #a2Z.a<V  
above-the-line receipt 线上项目收入；经常预算收入 N`3^:EJL8  
ABSA Asia Limited 南非联合亚洲有限公司 ;(;~yB|NZ5  
absolute change 绝对数值变更 9}Z;(,6/.\  
absolute expenditure 实际开支 =n_z`I  
absolute guideline figure 绝对准则数字 r:E4Wi{\  
absolute interest 绝对权益 a^E>LJL  
absolute order of discharge 绝对破产解除令 C]l)Pz$  
absolute profit margin 绝对利润幅度 j
vD_{r  
absolute value 实值；绝对值 `-R&4%t%  
absolutely vested interest 绝对既得权益 :F#^Q%-IS  
absorbed cost 已吸收成本；已分摊成本 fkImX:|q  
absorption 吸收；分摊；合并 s,!vBSn8  
absorption rate 吸收率；摊配率；分摊率 /"m#mhL  
ACB Finance Limited 亚洲商业财务有限公司 o:"(\$  
acceptable form of reciprocity 合理的互惠条件 8faT@J'e;  
acceptable rate 适当利率；适当汇率 >&R@L KP  
acceptance agreement 承兑协议 }~ N\A  
acceptance for honour 参加承兑 "L1LL iS  
acceptor 承兑人；接受人；受票人 05\0g9  
acceptor for honour 参加承兑人 Qy}pn=#Q  
accident insurance 意外保险 4GeN<9~YS  
Accident Insurance Association of Hong Kong 香港意外保险公会 f&$;iE  
accident insurance scheme 意外保险计划 &)JoB  
accident year basis 意外年度基准 @,;h!vB*=  
accommodation 通融；贷款 hA1B C3  
accommodation bill 通融票据；空头票据 YWDgRb  
accommodation party 汇票代发人 e
6tU8`z  
account balance 帐户余额；帐户结余 #R31VQwK5  
account book 帐簿 3O1Lv2)_  
account collected in advance 预收款项 Nq\)o{<1  
account current book 往来帐簿 gd#?rc*f<3  
account of after-acquired property 事后取得的财产报告 H\E%.QIx  
account of defaulter 拖欠帐目 *8;<w~  
account payable 应付帐款 -aE,KQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 * a1q M?  
account receivable 应收帐款 ;mz#$"(  
account receivable report 应收帐款报表 qwnVtD  
account statement 结单；帐单；会计财务报表 J(maJuY  
account title 帐户名称；会计科目 [cZ/)tm  
accountant's report 会计师报告 V>E7!LIn.  
Accountant's Report Rules 会计师报告规则 7bRfkKD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &+ PVY>q  
Accounting Arrangements 《会计安排》 =3SJl1w1  
accounting basis 会计基础 $UK m[:7  
accounting by Official Receiver 破产管理署署长呈交的帐目 #Dz"g_d  
Accounting Circular 《会计通告》 G|-RscPe  
accounting class 会计类别 V*(x@pF  
accounting date 记帐日期；会计结算日期 =5fY3%^b{  
accounting for money 款项核算 AcH!KbYf  
Accounting Officer 会计主任 (JnEso-V  
accounting period 会计报告期；会计期 PO0Od z  
accounting policy 会计政策；会计方针 )p>p3b g  
accounting practice 会计惯例 &b*v7c=o  
accounting principle 会计准则 n+Conp/  
accounting record 会计记录 h"Wpb}FT  
accounting report 会计报告 :V#xrH8R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~UQ<8`@a  
Accounting Society of China 中国会计学会 qp#Euq6  
accounting statement 会计报表 _dCDT$^&r  
accounting system 会计制度；会计系统 YPq:z"`-y4  
accounting transaction 会计事项；帐务交易 QHUFS{G]  
accounting treatment 会计处理 Ex*{iJ;\  
accounting year 会计年度 qvGmJN0  
accretion 增值；添加 '73}{" '  
accrual 应计项目；应累算数目 !Icznou\
  
accrual basis 应计制；权责发生制 n c~JAT#'  
accrual basis accounting 应计制会计；权责发生制会计 QfPw50N;  
accrue 应累算；应计 <&O*' <6C  
accrued benefit 应累算利益 0raFb,6l  
accrued charges 应计费用 SAf)#HXa  
accrued cumulative preference share dividend 应累算的累积优先股股息 fZsw+PSy  
accrued expenses 应累算费用 PvjZoF["  
accrued interest payable 应付利息；应计未付利息 O:T 49:R}r  
accrued interest receivable 应收利息；应计未收利息 45<
gO1  
accrued right 累算权益 \ISg6v{/  
accruing profit 应累算的利润 7F~gA74h  
accumulated fiscal reserve 累积财政储备 T;{:a-8  
accumulated profit 累积利润；滚存溢利 Z(R0IW  
accumulated reserve 累积储备 7 H:y=?X6  
accumulation of surplus income 累积收益盈余 ?2,D-3 {  
acquired assets 既得资产 +|pYu<OY  
acquisition 收购；购置；取得 P0hr=/h4  
acquisition cost 购置成本 ~!7x45(1#  
acquisition expenses 购置费用 'o0o.&/=  
acquisition of 100% interest 收购全部股权 Lr6C@pI  
acquisition of control 取得控制权 _:5t~29  
acquisition of fixed assets 购置固定资产 Z0y~%[1X  
acquisition of shell “买壳” .v'`TD).6  
acquisition price 收购价 8No'8(dPX  
act of God 天灾 a$^)~2U{  
acting partner 执事合伙人 'X6Y!VDd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R;A8y  
active partner 积极参与的合伙人 ?vI2mra+  
active trading 交投活跃 [cznhIvyO  
actual circulation 实际流通 Y= =5\;-  
actual cost 实际成本 Ya!e83-r  
actual expenditure 实际开支；实际支出 O#O"]A  
actual income 实际入息；实际收入；实际收益 aE3eYl9u  
actual market 现货市场 .;ofRx<  
actual price 现货价；实际价格 _G.!^+)kEm  
actual profit 实际利润 D2gyn-]\  
actual quotation 实盘；实际价位；实际报价 U,6sR  
actual year basis 按实际年度计算 IqsUtWSp  
actuals 实货 8tna<Hx  
actuarial investigation 精算调查 gVh&c4  
actuarial principle 精算原则 l`:u5\ rM  
actuarial report 精算师报告 5ZH3}B^L$  
Actuarial Society of Hong Kong 香港精算学会 p>3QW3<  
actuarial valuation 精算师估值 "XLtrAu{  
actuary 精算师 K[/L!.Ag  
ad referendum agreement 暂定协议；有待覆核的协定 zF{~Md1  
ad valorem duty 从价税；按值征税 Dr=$}Y  
ad valorem duty system 从价税制
XD0a :T)  
ad valorem fee 从价费 BYhiP/^  
ad valorem tariff 从价关税 ZUS5z+o  
additional allowance 额外免税额 {[Y7h}7  
additional amount for unexpired risk 未过期风险的额外款额 [UC_  
additional assessable profit 补加应评税利润 $o\z4_I  
additional assessment 补加评税 T{`VUS/  
additional commitment 额外承担 LYd:S  
additional commitment vote 额外承担拨款 ~jHuJ`]DF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 IO=$+c  
additional dependent parent allowance 供养父母额外免税额 -vY5h%7kf  
additional provision 额外拨款 l Ib d9F  
additional stamp duty 附加印花税 nHq4f&(H  
additional tax 补加税罚款；补加税款 wQd8/&mmk  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ANM=:EtP  
adjudged bankrupt 被裁定破产 WvfM.D!  
adjudicated bankrupt 裁定破产人 h*!oHS~/l  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 T{m) = (q  
adjudication of bankruptcy 裁定破产；宣告破产 S^p^) fAmF  
adjudication of insolvency 裁定无力偿还债务 rKFnivGT  
adjusted actual 经调整的实数；调整后的实数 J` gG`?  
adjusted current assets 经调整的流动资产；调整后的流动资产 o~\.jQQxa  
adjusted figure 经调整的数字；调整后的数额 B9$f y).Gp  
adjusted liabilities 经调整的负债；调整后的负债 }mIN)o  
adjusted loss 经调整的亏损；调整后的亏损 B]()  
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 aBG^Xhx  
adjusted profit 经调整的利润；调整后的利润 +/RR!vG,  
adjusted surplus 经调整的盈余额；调整后的盈余额 4pQf*l8e  
adjusted value 经调整的价值；调整后的价值 ?nbu`K6T  
adjustment 调整；修订；理算〔保险〕 YwF&-~mp7n  
adjustment centre 调剂中心 aT}Hc5L,b  
adjustment lag 调整过程的时间差距；调整时差 w$-q&  
adjustment mechanism 调整机制 G}+@C]  
adjustment of loss 亏损调整 t1J3'lS  
adjustment process 调整过程；调整程序 Z2
})n -  
adjustment range 调整幅度 \O;/wf0Hg  
administered exchange rate 受管制汇率 8zlvzp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 iDl#foXa`  
administration expenses 行政费用 Cojs;`3iF:  
administration fee 手续费；行政费 ]adgOlM  
administration in bankruptcy 破产管理 BN%cX2j  
administration order 遗产管理令 H&p:  
administrator 管理人；遗产管理人 :3D6OBkB  
administrator of the estate 遗产管理人 7qUg~GJX  
admission of debt 债项承认书 y {Bajil  
admission of proof 接纳债权证明 E0fMFG^P  
advance 放贷款项；垫付款项；预支款项；预付款项 u%yYLpaKf  
advance account 暂支帐目；预付款帐户 9*K-d'm  
advance compensation 预付补偿金 $':5uU1}  
advance from shareholder 股东垫款 A[7H-1-  
advance pending reimbursement 预支以待日后付还 z[<Na3]  
advanced economy 先进经济体系 ;|?_C8  
advancement 预付；预付财产 &oHr]=xA  
advances warrant 垫款令 (?^F }]  
advancing 贷出 rXMc0SPk  
adverse balance 逆差 FGyrDRDwC  
adverse exchange 逆汇 `L7^f!  
advertisement addressed to shareholders 在报章刊登的致股东通告 \zFCph
4  
advice for collection 托收通知书 lZ[J1:%  
advice of drawing 提款通知书；汇票通知书 ~1}fL 1~5  
advice of payment 付款通知 w6X:39d  
Advisory Committee [Securities and Futures Commission] fiA8W  
谘询委员会〔证券及期货事务监察委员会〕 R13k2jLSQ  
Advisory Committee on Diversification 经济多元化谘询委员会 Et(H6O8  
affidavit 誓章；遗产申报誓章 pt3)yj&XE  
affidavit of no receipt 述明无收款的誓章 .$W}  
affiliate 联号；联营公司；附属公司 G/},lUzLg  
affiliated company 附属公司；联号；联营公司 G<<;a  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q. Jx|x  
affordability 负担能力 uM\\(g}  
African Development Bank [AfDB] 非洲开发银行 lemV&$WN|  
after-acquired property 事后取得的财产 HpIi-Es7C  
after-hours dealing 市后交易 ':_gYA  
after-tax profit 税后盈利；税后利润；税后溢利 Yu_ eCq5/  
agency agreement 代理协议 $V?sD{=W  
agency expenses 代理机构的开支 _xi&%F/  
agency fee 代理费 7_qsVhh]$E  
Agency Law 《代理法》 ',WJ'g  
agent 代理人；承销人 =LK`mNA  
agent of company 公司代理人 qM26:kB{  
agent's fee 代理人费；经纪费 !]A
/ID0K  
aggregate 总计；总数；总体数字 1D8S}=5&  
aggregate amount 总款额；总额 W=293mME  
aggregate assets and liabilities 总体资产与负债  ?f'`b<o  
aggregate at constant price 按固定价格计算的总体数字 JLoE)\Mi  
aggregate demand 总需求 N:  38N  
aggregate gross position 总持仓量 K8BlEF`  
aggregate limit 总限额 n[K%Xs)  
aggregate of salaries tax 合计薪俸税 7]5~ml3:  
aggregate performance 总体表现；总体业绩 c?c\6*O  
aggregate supply 总体供应 s91[DT4  
aggregate surplus 总盈余 t5K#nRd Z:  
aggregate total 整体总额 pxedj  
aggregate value 总值；合计价值 Z+);}>-5  
aggregated basis 合计基准 04v ~K  
aggregated net chargeable income 合计应课税入息实额 &Fuk+Cu{  
aggregation 合并计算；合计；总和 Sw-2vnSdM  
aggregation of incomes of husband and wife 夫妇入息合并计算 xele;)Y  
aggregation of property 财产的总和 ip{b*@K  
agio 差价；贴水 t4:/qy  
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》 pG)dF@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8L/XZ)  
《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》 )AdwA+-x  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T8&sPt,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》 !qlk-0&`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *,O3@,+>H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >rP[Xox'  
agreement for a settlement 授产协议 zIS ,N '  
agreement for assignment 转让协议 =1|p$@L`%  
agreement for sale 售卖协议；买卖协议 0~WXA=XG  
agreement for sale and purchase 买卖协议 Q7v1xBM  
agreement for the payment of interest 支付利息协议 _G<Wq`0w)  
agreement for the repayment of money 还款协议 `uusUw-Gf  
agreement of reinsurance 再保险协议 I D-I<Ev  
Agricultural Bank of China 中国农业银行 A(`Mwh+  
air passenger departure tax 飞机乘客离境税 &;JeLL1J  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^ .A  
airport tax 机场税 Gkfzb>_V]  
alcohol duty 酒精税 B]gyj  
alienation 让与；让渡；转让 :cXN Fu\C  
alimony 生活费；赡养费 v6uRzFw  
All Ordinaries Index [AOI] 所有普通股指数 /.A"HGAk  
all risks 全险；综合险 ~Cynw(  
All Sales Record for Stock Market 《股票市场成交报告》 *tR'K#:&g!  
Allied Capital Resources Limited 新联财务有限公司 c0&!S-4M  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N;!!*
3a9=  
allocation letter 拨款信件 wCv9VvF`  
allocation of fund 分配款项；预留款项 x*TJYST  
allocation of profit 利润分配；溢利分配 lm&^`Bn)  
allocation warrant 拨款令 z}$.A9yn  
allotment 分配；配股 +N2ILE8[<  
allotment notice 股份配售通知；配股通知 upeioC q  
allotment of shares 股份分配 +tg${3ti_  
allowable 可获宽免；免税的 PX/^*  
allowable business loss 可扣除的营业亏损 !>Q\Y`a,*  
allowable expenses 可扣税的支出 LZs'hA<L  
allowance 免税额；津贴；备抵；准备金 xkSVD6Km  
allowance for debts 债项的免税额 }jWg&<5+z  
allowance for depreciation by wear and tear 耗损折旧免税额 U-,s/VQ?  
allowance for funeral expenses 殡殓费的免税额
rqm":N8@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G6x'Myg I  
allowance for repairs and outgoings 修葺及支出方面的免税额 hPgYKa8u  
allowance to debtor 给债务人的津贴 f$dIPt(  
alteration of capital 资本更改 [4dX[  
alternate trustee 候补受托人 Hm|N{  
amalgamation 合并 swJQwY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =kK%,Mr  
ambit of charges 征税范围；收费范围 l4iklg3  
amended valuation 经修订的估值 a gL@A  
American Commodities Exchange 美国商品交易所 >+!Ef  
American Express Bank Limited 美国运通银行 W*v3B.  
American Stock Exchange 美国证券交易所 `Nz`5}8.?  
amortization 摊销 "K+EZ%~<  
amount due from banks 存放银行同业的款项 \,v+ejhw  
amount due from banks abroad 存放海外银行同业的款项 3%Q9521  
amount due from holding companies 控股公司欠款 jPx}-_jM  
amount due from local banks 存放本港银行同业的款项 QX=x^(M$m  
amount due to banks 银行同业的存款 :B7U),T  
amount due to banks abroad 海外银行同业的存款 &=:3/;c  
amount due to holding companies 控股公司存款 6P,uy;PJ  
amount due to local banks 本港银行同业的存款 YZtd IG  
amount due to outport banks 外埠银行同业的存款 qFq$a9w|@  
amount for note issue 发行纸币的款额 H(M{hfa|  
amount of bond 担保契据的款额 *{Z=)k%  
amount of consideration 代价款额 =1 S%E  
amount of contribution 供款数额 [U"/A1p  
amount of indebtedness 负债款额 cJTwgm?  
amount of principal of the loan 贷款本金额 DpT$19Q+  
amount of rates chargeable 应征差饷数额 ?*7
Mn`  
amount of share capital 股本额 N|Xm{@C  
amount of sums assured 承保款额 n:k4t  
amount of variation 变动幅度 yg~@}_C2_  
amount of vote 拨款数额 M,
bs`amz  
amount payable 应付款额 ja&m-CFK  
amount receivable 应收款额 *BF[thB:a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0?gHRdU"  
analysis 分析 27$,D XD  
ancillary risk 附属风险 'ShK7j$  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]bpgsW:Xu  
annual accounting date 年结日期 ?k;htJcGv  
annual allowance 每年免税额；年积金；年度津贴；年津 (-&d0a9N  
annual balance 年度余额 n}(A4^=4KQ  
annual disposable income 每年可动用收入
,j.bdlI#  
annual estimates 周年预算 ``6-   
annual fee 年费 wQ@:0GJH  
annual general meeting 周年大会 D&~%w!  
annual growth rate 年增率；每年增长率 V@O)7ND  
annual long-term supplement 长期个案每年补助金 &Vgpv#&Cfx  
annual pensionable emolument 可供计算退休金的年薪 WBm)Q#1:  
annual report 年报 ~vM99hW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F*>#Xr~/  
annual return 周年报表；周年申报表；每年报税表格 uhp.Yv@c  
Annual Return Rules 《周年报表规则》 {s*2d P)  
annual review of consumer prices 每年消费物价回顾 { w 
sT  
annual roll-forward basis 逐年延展方式 ?A*!rW:l;  
annual salary 年薪 `r~3Pf).4  
annual statement 年度报表；年度决算表 CXyb8z4/+  
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 eR6vO5to  
annuitant 年金受益人 v_WQ<G?  
annuity 年金 ylQj2B,CB  
annuity contract 年金合约 $&KkZ  
annuity on human life 人寿年金 *kYGXT,f]  
antecedent debt 先前的债项 & 0WQF
  
ante-dated cheque 倒填日期支票 yBIX<P)vE'  
anticipated expenditure 预期开支 ;z N1Qb  
anticipated net profit 预期纯利 uN>5Eh&=Pf  
anticipated revenue 预期收入 PwthYy  
anti-inflation measure 反通货膨胀措施 #(i pF  
anti-inflationary stance 反通货膨胀立场 a'dlAda  
apparent deficit 表面赤字 ]t`SCsoo  
apparent financial solvency 表面偿债能力 : T7(sf*!*  
apparent partner 表面合伙人 YhS_ ,3E  
application for personal assessment 个人入息课税申请书 CS(2bj^6D  
application of fund 资金应用 nb<oo:^  
application to release as liquidator and to destruct the books of accounts and documents v}d)uPl};  
申请免除清盘人职务及毁灭帐簿与文件 83gWA>Odh  
appointed actuary 委任精算师 _*Z3,*~"X  
appointed auditor 委任核数师；委任审计师 @7C.0>W_A  
appointed trustee 委任的受托人 P R3Arfle  
appointer 委任人 C1UU v=|  
apportioned pro rata 按比例分摊 QKlsBq  
apportionment 分配；分摊 f% )9!qeW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cBZEyy&  
apportionment formula 分摊方程式 -GHd]7n  
apportionment of estate duty 遗产税的分摊 ]W`?0VwF  
appraisal 估价；评估 q#8yU\J|,  
appreciable growth 可观增长 _N^w5EBC]  
appreciable impact 显着影响 #vga qe9
 
appreciable increase 可观增长 9q_{_%G%  
appreciation 增值；升值 )OxcCV?5Z  
appreciation against other currencies 相对其他货币升值 kROIVO1|`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 18QqZ,t  
appreciation tax 增值税 +qC[X~\  
appropriation 拨款；拨用；拨付 ,I x>.^|  
appropriation account 拨款帐目
2Ki_d  
Appropriation Bill 拨款法案 ~"SQwE|  
appropriation-in-aid system 补助拨款办法 |l+5E   
approved assets 核准资产 M\{\WyeX  
approved basket stock 认可一篮子证券 ftR& 5!Wm  
approved budget 核准预算 oeZuvPCl  
approved charitable donation 认可慈善捐款 vszm9Qf
  
approved charitable institution 认可慈善机构 4Yik
C  
approved currency 核准货币；认可货币 !
3Pmjip  
approved estimates 核准预算 m}s.a.x  
approved estimates of expenditure 核准开支预算 '6&o:t  
approved overseas insurer 核准海外保险人 9,`i[Dzp  
approved overseas trust company 核准海外信托公司 mY4pvpZw8  
approved pooled investment fund 核准汇集投资基金 lMvOYv  
approved provident fund scheme 认可公积金计划 .7gh2K  
approved provision 核准拨款 prz COw  
approved redeemable share 核准可赎回股份 ~h;   
approved regional stock 认可地区性证券 rpm\!O  
approved retirement scheme 认可退休金计划 "YgpgW  
approved subordinated loan 核准附属贷款 e7xBi!I)~  
arbitrage 套戥；套汇；套利 W3/bM>1  
arbitrageur 套戥者；套汇者 rD SYR\cg  
arbitrary amount 临时款项 eDZ8F^0  
arrangement 措施；安排；协定 f?)7MR=  
arrears 欠款 PD.$a-t  
arrears of pay 欠付薪酬 4hwb] Yz  
arrears of revenue 逾期未收税款；逾期未收的帐项 |;wc8;  
articles of association 组织章程；组织细则；组织章程细则 [=q/f2_1.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @GQfBV|3  
ascertainment of profit 确定利润 `HXv_9  
"Asia Clear" “亚洲结算系统” -GPJ,S V>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bkDVW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2RX]~}
  
Asian Development Fund [ADF] 亚洲发展基金 Nb&j?./  
Asian dollar bond 亚洲美元债券 eb\SpdM6  
Asian dollar market 亚洲美元市场 6Qt(Yu*s  
Asian dollar rate 亚洲美元利率 %0C [v7\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <7\j\`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B=a+cT  
asked price 沽盘；喊价；索价；卖方报价 -|#{V.G3'  
assessable income 应评税入息 m.m6.  
assessable loss 应评税亏损 F8?2+w@P  
assessable profit 应评税利润 WK`o3ayH-  
assessable value 应评税值 2M
Rd  
assessed profit 估定利润 ,X^3.ILz  
assessed value 经评估价值 `5Kg[nB:  
assessment 评税；评定；估价；评税单 9,INyEyAL  
assessment number 评税编号；估价编号 :kR>wX  
assessment of additional tax 补加税评税 lK=Is v+  
assessment of performance 业绩评估；实绩评价 s"=TM$Vb  
Assessor 评税主任 F%|P#CaB  
asset price bubbles 资产价格泡沫 1Z< ^8L<  
asset-backed securities 具资产保证的证券 ]|CcQ1#|H  
assets accretion 资产增值 M=liG+d  
assets and liabilities 资产与负债 {wz)^A sy  
assets betterment statement 资产递增表；资产改进表 &S{r;N5u  
assets lending 实物放款；有抵押贷款 w{*kbGB8s7  
assets of the company passing on the death 死者去世时转移的公司资产 }S uj=oFp  
assets pledged as security for liabilities 用作负债抵押的资产
{q)d  
assets portfolio 资产投资组合 qhGz2<}_j  
assets price 资产价格 LVB wWlJ  
assets quality 资产质素 \ T#|<=  
assets realization 资产变现 mxgT}L0i  
assets refinancing arrangement 资产再集资安排 B<SE|~\2  
assets securitization 资产证券化 j J{F0o  
assets situated outside Hong Kong 在香港以外地方的资产 r&4Xf#QD6  
assets stripping 削减资产；拆卖资产 &<e18L7a  
assets value 资产值 DH?n~qKpC  
assignee 承让人 *0>`XK$mWo  
assignment 转让；转让书；转让契 p*Q-o  
assignment of interest 权益转让 hE {";/}J  
assignment of letters patent and trade mark 专利证书及商标转让 $\NqD:fgb  
assignment of property 物业转让；物业转让书 $vu*# .w  
assignment right 转让权 -13}]Gls7Q  
assignor 转让人 >whv*@Fr  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 GfELL`yz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 00 x-  
associate member 附属会员 v-z%3x.f  
associated body corporate 相联法人团体 66pjWS {X  
associated company 相联公司；联属公司 Nj4CkMM[3  
associated corporation 相联法团 <4Gy~?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (BLxK)0<"  
公认会计师公会〔英国〕 U~][ ph  
Association of Futures Exchange Brokers 香港期货经纪协会 @.-S(MNR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ({j8|{)+  
association of underwriters 承保人组织 v'S]g^  
assumption of control 接管 T<0r,  
assurance 担保；保险；转易；转易书 nnj<k5  
assurance of interest 权益的转易 F `o9GLxM}  
at 19XX price 按一九ＸＸ年价格计算 wvq4 P  
at a discount 按赔价计算；按贴水价格计算；打折扣 Jo\
MDyb]  
at a premium 按溢价计算；按升水价格计算 .3C::~:  
at call 通知付款；按通知 kAEq+{h  
at constant market price 按固定市价计算 8+[Vo_]  
at constant price 按固定价格计算 eI$V2  
at cost 按成本计算 F^gTID  
at current market price 按当时市价计算；按现时市价计算 i1uoYb?4(I  
at current price 按当时价格计算；按现时价格计算 E\!X$  
at factor cost 按要素成本计算；按生产要素成本计算 vT EqT  
at money-of-the-day price 按付款当日价格计算 6 ^3RfF^W  
at or better 按指定或较佳价位〔买卖指令〕 G
"?7 Z&+  
at par 按面值计算；平价 @
\&j3A  
at sight 见票即付 CnB[ImMs(A  
at the close 按收市盘 T]wI)  
at the opening 按开市盘 ,7j8+p|},  
attestation 见证；见证条款 j_2g*lQ7a  
at-the-money option 平价期权 /7D5I\  
attorney 受权人；受托代表人 jM$bWtq2  
attornment 新拥有人承认书 `TJhH<z"%  
attributable profit 可归属利润 $Lj]NtO  
attributable share value 可归属股份价值 R/v|ZvI  
Auckland Stock Exchange 奥克兰证券交易所 D-/6RVq0m  
auction 拍卖 &"%Ws{Qn]  
auctioneer 拍卖商 ;=,-C;`  
audit 审计；核数 `;}`>!8j  
Audit Commission 审计署 MOQ6&C`7q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #4m5I="  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 "a[;{s{{.  
audit review 帐目审查 !tTv$L>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )<V!lsUx'-  
audited account 审计帐目；经审计的帐目 Nx.9)MjI  
audited annual account 经审计的周年帐目 J`5+Zngr  
audited balance sheet 经审计的资产负债表 m .(ja  
auditor 核数师；核数主任；审计师 1TQ?Fxj  
auditor's certificate 核数师证明书；审计师证明书 &5-1Cd E  
auditor's report 核数师报告；审计师报告 v
,}C~L3  
Aussie bond 澳元债券 i$] :Y`3h  
austerity budget 紧缩预算 *Vl#]81~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 fsjLD|?|:  
Australia All Ordinaries Index 澳洲所有普通股票指数 *}89.kCBF  
Australian Dollar [AUD] 澳元 LKvX~68  
Australian Options Market 澳大利亚期权市场 r7W.}n*  
Australian Securities Commission 澳洲证券事务监察委员会 #k9&OS?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 H"/JR  
Australian Stock Exchange 澳大利亚证券交易所 }BM`4/  
Austrian Schilling [ATS] 奥地利先令 #|E#Rkw!  
authentication 认证；鉴证 T@ESMPeU:X  
authority to purchase 委托购买证；委购书 (5jKUQ8Q>  
authorization 认可；核准；授权；授权书
ouCh2Y/_  
authorization by direction 指示授权 n@+?tYk*e  
authorization by instruction 指令授权 y<6Sl6l*  
authorization by warrant 令状授权 qe&|6M!  
authorization of unit trust 单位信托的认可 o`n8Fk}i  
authorized agent 指定代理人 l\ dPfJ  
authorized capital 法定资本 I?D=Q$s  
authorized clerk 出市员 RCTqV.L  
authorized dealer 认可交易商 o+hp#e  
authorized financial institution 认可财务机构 E&J<qTH9  
authorized fund 认可基金 ;cf$u}+  
authorized fund house 获授权的基金公司；认可基金公司 \{<ml n  
authorized institution 认可机构 &PPnI(s^K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 gWHY7rv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4e>f}u5  
authorized insurer 获授权保险人；获认可承保人 fZf>>mu@r'  
authorized investment 特准投资项目 o%+w:u.  
authorized person 获授权人 oU
1N>,  
authorized representative 获授权代表 vVt
kB$]L  
authorized share capital 法定股本 x=rMjz-`_  
automated quotation system 自动报价系统 BsXF'x<U*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H$ nzyooh  
自动交易系统〔香港期货交易所有限公司〕 8-+# !]  
automatic adjustment mechanism 自动调整机制 3q/"4D  
automatic adjustment system 自动调整系统 xKL(:ePS  
Automatic Clearing House 自动票据交换所 / P@P1l|I  
automatic exchange rates accumulation system 自动化汇率累集系统 ^) s6`:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pqs!kSJV  
automatic teller machine [ATM] 自动柜员机 H$?MPA-c  
autopay 自动转帐 8ZV!ld  
available assets 可用资产 "n3n-Y#'  
available fiscal reserve 现存财政储备 "d/54PKWx  
available profit 可用利润 JT}"CuC  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9*j"@Rm  
average 平均；平均数；海损 ,hNs{-*  
average basic salary 平均基本薪金 A*qR<cp[  
average consumer expenditure 平均消费开支；一般消费开支 "=]'"'B:  
average cost 平均成本 ?_{{iil  
average cost of land production 增辟土地平均成本 B[sI7D>Y  
average daily turnover 平均每日成交额 ^K`PYai  
average daily wage rate 平均每日工资率 "?aE3$/  
average expenditure pattern 平均开支模式 U{EcV%C2  
average growth rate 平均增长率 ]p(es,[  
average net fixed assets 固定资产平均净值 T^8`ji  
average of relatives 相对价格平均数 dn~k_J=p  
average price 平均价格 _Hq)@AI   
average propensity to consume 平均消费倾向；一般消费倾向 E\4ZUGy0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lnl>!z  
average rate 平均率 S5m.oHJI*  
average revenue 平均收入；平均收益 Yc[vH=gV}  
average stock 平均库存；平均存货 A5fzyG
 
average yearly rent 平均年租 BThrv$D}  
avoidance of double taxation 避免双重课税 I7XM2xM  
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 $f"Ce,f  
FGMYpapc~  
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