一些有用的会计术语(也不知道发的地方对不对)A

A: :4MB]v[K  
A share Ａ股；甲类股份 Ga#:P F0  
abatement of tax 减税；减扣免税额 9cEv&3  
ABN AMRO Bank N.V. 荷兰银行 N@Y ljz|  
above-the-line expenditure 线上项目支出；经常预算支出 <$F\Nk|x  
above-the-line receipt 线上项目收入；经常预算收入 OCZ[D{i9@  
ABSA Asia Limited 南非联合亚洲有限公司 ~zSCg|"r  
absolute change 绝对数值变更 d?:=PH  
absolute expenditure 实际开支 ?t+5s]  
absolute guideline figure 绝对准则数字 oP!;\a( SL  
absolute interest 绝对权益 U Z|HJ8_  
absolute order of discharge 绝对破产解除令 hGbj0  
absolute profit margin 绝对利润幅度 jM$`(Y  
absolute value 实值；绝对值 Wx~k&[&E  
absolutely vested interest 绝对既得权益 qf=1?=l291  
absorbed cost 已吸收成本；已分摊成本 ]J:1P`k.  
absorption 吸收；分摊；合并 x.3J[=z=>  
absorption rate 吸收率；摊配率；分摊率 wE@'ap#  
ACB Finance Limited 亚洲商业财务有限公司 ynw5-aS3  
acceptable form of reciprocity 合理的互惠条件 X=Ys<TM,  
acceptable rate 适当利率；适当汇率 "Kc>dJ@W  
acceptance agreement 承兑协议 H|ER  
acceptance for honour 参加承兑 -S$1Yn  
acceptor 承兑人；接受人；受票人 J?Dq>%+^  
acceptor for honour 参加承兑人 W
-
 
accident insurance 意外保险 /F4pb]U!*  
Accident Insurance Association of Hong Kong 香港意外保险公会 /DqLrA  
accident insurance scheme 意外保险计划 3/b;7\M  
accident year basis 意外年度基准 :.?gHF.?  
accommodation 通融；贷款 OvUI@,Ef  
accommodation bill 通融票据；空头票据 0H0-U'l  
accommodation party 汇票代发人 K =wBpLB  
account balance 帐户余额；帐户结余 \MK*by  
account book 帐簿 CBDG./  
account collected in advance 预收款项 Kh4$ wwn  
account current book 往来帐簿 e]T`ot
#/  
account of after-acquired property 事后取得的财产报告 _>=L>*  
account of defaulter 拖欠帐目 "Vr[4&`  
account payable 应付帐款 \=0Vuz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sk X]8  
account receivable 应收帐款 OeTu?d&N  
account receivable report 应收帐款报表 !L\'Mk/=A  
account statement 结单；帐单；会计财务报表 !*a[jhx  
account title 帐户名称；会计科目 }C~]=Z  
accountant's report 会计师报告 d/j@_3'  
Accountant's Report Rules 会计师报告规则 :1<~}*B@{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Pz~q%J  
Accounting Arrangements 《会计安排》 >[3X]n,0  
accounting basis 会计基础 xh'^c^1  
accounting by Official Receiver 破产管理署署长呈交的帐目 0\ f-z6  
Accounting Circular 《会计通告》 nm):SEkC  
accounting class 会计类别 sd!sus|( R  
accounting date 记帐日期；会计结算日期 {e9Y !oFg  
accounting for money 款项核算 @l>Xnqx)  
Accounting Officer 会计主任 BlaJl[Piv  
accounting period 会计报告期；会计期 .
uDM_ 34  
accounting policy 会计政策；会计方针 &va*IR  
accounting practice 会计惯例 zD_HyGf  
accounting principle 会计准则 %cj58zO|y  
accounting record 会计记录 nLd~2qBuv  
accounting report 会计报告 bF6gBM@*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ar`\ N1a  
Accounting Society of China 中国会计学会 <IH*\q:7  
accounting statement 会计报表 Yw^ Gti'<  
accounting system 会计制度；会计系统 [$:@X V(  
accounting transaction 会计事项；帐务交易 >EBC 2WJ  
accounting treatment 会计处理 x u,htx  
accounting year 会计年度 ay[ZsQC  
accretion 增值；添加 _80ns&q  
accrual 应计项目；应累算数目 m<FK;   
accrual basis 应计制；权责发生制 sRi%1r7  
accrual basis accounting 应计制会计；权责发生制会计 {G.jB/  
accrue 应累算；应计 ^srs
$ w]  
accrued benefit 应累算利益 vzy!3Hiw  
accrued charges 应计费用 `]&*`9IK{  
accrued cumulative preference share dividend 应累算的累积优先股股息 qb$_xIQpDL  
accrued expenses 应累算费用 uN(b.5y  
accrued interest payable 应付利息；应计未付利息 u\w2S4c  
accrued interest receivable 应收利息；应计未收利息 *[ #*n n  
accrued right 累算权益 -pX|U~a[  
accruing profit 应累算的利润 a 8-;   
accumulated fiscal reserve 累积财政储备 qZ?{-Vw  
accumulated profit 累积利润；滚存溢利 N
xB+?  
accumulated reserve 累积储备 kYtHX~@  
accumulation of surplus income 累积收益盈余 <4$YO-:E  
acquired assets 既得资产 ?&\h;11T  
acquisition 收购；购置；取得 ,5kvn  
acquisition cost 购置成本 /x O{ .dr  
acquisition expenses 购置费用 wO!% q[  
acquisition of 100% interest 收购全部股权 Kt6C43]7  
acquisition of control 取得控制权 )O -cw7 >  
acquisition of fixed assets 购置固定资产 IadK@?X6j  
acquisition of shell “买壳” NkoofhZ  
acquisition price 收购价 -[<vYxX:h:  
act of God 天灾 H.9yT\f.  
acting partner 执事合伙人 Mb~~A5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 A{1 \f*  
active partner 积极参与的合伙人 ?4MSgu  
active trading 交投活跃 <oZ(ng@X  
actual circulation 实际流通 k_BSY=$e*D  
actual cost 实际成本 XUf7yD  
actual expenditure 实际开支；实际支出 *F|i&2  
actual income 实际入息；实际收入；实际收益 bUipp\[aV  
actual market 现货市场 ;&7qw69k  
actual price 现货价；实际价格 -7C=- \]  
actual profit 实际利润 P~b%;*m}8  
actual quotation 实盘；实际价位；实际报价 Z(Ls#hp  
actual year basis 按实际年度计算 g:@Cg.q8  
actuals 实货 l:kE^=6  
actuarial investigation 精算调查 (<5'ceF)X  
actuarial principle 精算原则 {kY`X[fvZ  
actuarial report 精算师报告 5jj57j"  
Actuarial Society of Hong Kong 香港精算学会 @eG#%6">  
actuarial valuation 精算师估值 Hsux>+Q  
actuary 精算师 YA/H;707l  
ad referendum agreement 暂定协议；有待覆核的协定 Ay[9k=q]  
ad valorem duty 从价税；按值征税 xr1I8 5kM  
ad valorem duty system 从价税制 N|^!"/  
ad valorem fee 从价费 *(XgUJq+  
ad valorem tariff 从价关税 m8j#{[NE  
additional allowance 额外免税额 ^HU=E@  
additional amount for unexpired risk 未过期风险的额外款额 37<GG)  
additional assessable profit 补加应评税利润 w-q=.RSTn=  
additional assessment 补加评税 C9^elcdv  
additional commitment 额外承担 Hf E;$  
additional commitment vote 额外承担拨款 2Xk1AS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Vv*5{_  
additional dependent parent allowance 供养父母额外免税额 R.n`R|NOd  
additional provision 额外拨款 EZu  
additional stamp duty 附加印花税 ::Ve,-0  
additional tax 补加税罚款；补加税款 T J"{nB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jak|LOp  
adjudged bankrupt 被裁定破产 BfO}4  
adjudicated bankrupt 裁定破产人 :fMM-?s]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5tbiNm^X  
adjudication of bankruptcy 裁定破产；宣告破产 v|hKf6  
adjudication of insolvency 裁定无力偿还债务 9ixnf=$Jp  
adjusted actual 经调整的实数；调整后的实数 C8%nBa/  
adjusted current assets 经调整的流动资产；调整后的流动资产 wE=8jl*  
adjusted figure 经调整的数字；调整后的数额 e1Z;\U$&.  
adjusted liabilities 经调整的负债；调整后的负债 h: (l+jr  
adjusted loss 经调整的亏损；调整后的亏损 R|
^t~h-  
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 {N8rZ[Oo  
adjusted profit 经调整的利润；调整后的利润 (j\UoKLRt  
adjusted surplus 经调整的盈余额；调整后的盈余额 TuT=  
adjusted value 经调整的价值；调整后的价值 vN[m5)aT  
adjustment 调整；修订；理算〔保险〕 dIe 6:s  
adjustment centre 调剂中心 ]&%X(jWyn  
adjustment lag 调整过程的时间差距；调整时差 jq]\oY8y  
adjustment mechanism 调整机制 os0"haOI9h  
adjustment of loss 亏损调整 vzQmijr-  
adjustment process 调整过程；调整程序 =dJEcC_J  
adjustment range 调整幅度 Zi'8~iEH  
administered exchange rate 受管制汇率 n$VPh/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ymh2qGcj]8  
administration expenses 行政费用 OjL"0imN6  
administration fee 手续费；行政费 |kRx[UL  
administration in bankruptcy 破产管理 doU
qUak  
administration order 遗产管理令 >w'?DV>u|  
administrator 管理人；遗产管理人 *xX0]{49q  
administrator of the estate 遗产管理人 5EZr"  
admission of debt 债项承认书 U8@*I>vA  
admission of proof 接纳债权证明 Bk(XJAjY  
advance 放贷款项；垫付款项；预支款项；预付款项 v?iH}7zb%Q  
advance account 暂支帐目；预付款帐户 s#CEhb  
advance compensation 预付补偿金 oML K!]a  
advance from shareholder 股东垫款 c;fyUi  
advance pending reimbursement 预支以待日后付还 Dk/;`sXV  
advanced economy 先进经济体系 z~Gi/L
n  
advancement 预付；预付财产 {G_ZEo#x8,  
advances warrant 垫款令 CmM K\R.  
advancing 贷出 `ez_ {  
adverse balance 逆差 YMC*<wXN  
adverse exchange 逆汇 vWwp'q  
advertisement addressed to shareholders 在报章刊登的致股东通告 }VdohX-  
advice for collection 托收通知书 :+; UW \  
advice of drawing 提款通知书；汇票通知书 {Dqf.w>t  
advice of payment 付款通知 GJU84Xn7  
Advisory Committee [Securities and Futures Commission] e5C560  
谘询委员会〔证券及期货事务监察委员会〕 tyNT1F{  
Advisory Committee on Diversification 经济多元化谘询委员会 ~gmj/PQ0  
affidavit 誓章；遗产申报誓章 a//<S?d$:  
affidavit of no receipt 述明无收款的誓章 (m25ZhW  
affiliate 联号；联营公司；附属公司 f8!*4Bw  
affiliated company 附属公司；联号；联营公司 3 rV)
JA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 qf7lQovK  
affordability 负担能力 *ax$R6a#X  
African Development Bank [AfDB] 非洲开发银行 G)G5eXXX  
after-acquired property 事后取得的财产 NvQN  
after-hours dealing 市后交易 rOEk%kJ  
after-tax profit 税后盈利；税后利润；税后溢利 gYw4YP0Gz  
agency agreement 代理协议 *6?h,Dt L  
agency expenses 代理机构的开支 ZXh6Se4o  
agency fee 代理费 ??Q'| r  
Agency Law 《代理法》 ZG"_M@S.  
agent 代理人；承销人 GMyzQ]@}  
agent of company 公司代理人 Nyip]VwMJ  
agent's fee 代理人费；经纪费 R#DnV[!\  
aggregate 总计；总数；总体数字 k|'{$/n  
aggregate amount 总款额；总额 gDa}8!+i  
aggregate assets and liabilities 总体资产与负债 HM/2/ /  
aggregate at constant price 按固定价格计算的总体数字 vlY83mU.  
aggregate demand 总需求 |VQ17*4ff1  
aggregate gross position 总持仓量 Y/?V%X  
aggregate limit 总限额 KLrxlD4\  
aggregate of salaries tax 合计薪俸税 >|'u:`A  
aggregate performance 总体表现；总体业绩 #(=8 RA:@  
aggregate supply 总体供应 >08'+\~:b  
aggregate surplus 总盈余 F[RQ6PW  
aggregate total 整体总额 9`4M o+  
aggregate value 总值；合计价值 )!z<q}i5  
aggregated basis 合计基准 Q'>pOtJG*J  
aggregated net chargeable income 合计应课税入息实额 8lk@ev=O&  
aggregation 合并计算；合计；总和 wc`UcGO  
aggregation of incomes of husband and wife 夫妇入息合并计算 gqJSz}'  
aggregation of property 财产的总和 ia6%>^  
agio 差价；贴水 G<:_O-cPSv  
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》 0N>NX?r  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W<| M0S{  
《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》 }@6ws/5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2t 7':X  
《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|S6r-_;s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?"04u*u3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 a8nqzuI  
agreement for a settlement 授产协议 4:wVT;?a  
agreement for assignment 转让协议 c@f?0|66M  
agreement for sale 售卖协议；买卖协议 c[VVCN8dA  
agreement for sale and purchase 买卖协议 *WMI<w~_  
agreement for the payment of interest 支付利息协议 mk.1jx?l  
agreement for the repayment of money 还款协议 3ScOJo  
agreement of reinsurance 再保险协议 !r^fX=X>'  
Agricultural Bank of China 中国农业银行 hNU$a?eVpR  
air passenger departure tax 飞机乘客离境税 4Ys\<\~d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &FrUj>i  
airport tax 机场税 ^cRAtoa  
alcohol duty 酒精税 cPunMHD  
alienation 让与；让渡；转让 <tUl(q+ty  
alimony 生活费；赡养费 )O+Vft&#  
All Ordinaries Index [AOI] 所有普通股指数 gpT~3c;l=  
all risks 全险；综合险 VN3[B eH  
All Sales Record for Stock Market 《股票市场成交报告》 Dxvizd>VU  
Allied Capital Resources Limited 新联财务有限公司 <=nOyT9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 pYN.tD FO  
allocation letter 拨款信件 &ci;0P#Q  
allocation of fund 分配款项；预留款项 xqSoE[<v  
allocation of profit 利润分配；溢利分配 ,{6Vf|?  
allocation warrant 拨款令 p C^=?!:U  
allotment 分配；配股 )B*D\9\Z  
allotment notice 股份配售通知；配股通知 N=T 0Td  
allotment of shares 股份分配 y:',)f }  
allowable 可获宽免；免税的 G22{',#r8  
allowable business loss 可扣除的营业亏损 :%[mc-6.  
allowable expenses 可扣税的支出 v
`r![QpYf  
allowance 免税额；津贴；备抵；准备金 TI/5'Oke$  
allowance for debts 债项的免税额 >\?RYy,s$  
allowance for depreciation by wear and tear 耗损折旧免税额 G!)Q"+  
allowance for funeral expenses 殡殓费的免税额 N?EeT}m_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O2qy[]km  
allowance for repairs and outgoings 修葺及支出方面的免税额 [
CG3&J  
allowance to debtor 给债务人的津贴 b9;w3Ba  
alteration of capital 资本更改 $;pHv<  
alternate trustee 候补受托人 v\lKY*@f  
amalgamation 合并 g@zhh
BtQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D wfw|h  
ambit of charges 征税范围；收费范围 icK$W2<8mg  
amended valuation 经修订的估值 ;#bDz}|\AN  
American Commodities Exchange 美国商品交易所 CzDV^Iv;Q{  
American Express Bank Limited 美国运通银行 !aB~G}'  
American Stock Exchange 美国证券交易所 4_P6P  
amortization 摊销 f"z;'  
amount due from banks 存放银行同业的款项 kBU`Q{.  
amount due from banks abroad 存放海外银行同业的款项 Xhs*nt%l  
amount due from holding companies 控股公司欠款 [
*J?TNk  
amount due from local banks 存放本港银行同业的款项 Ot+Z}Z-  
amount due to banks 银行同业的存款 )g?ox{Hol  
amount due to banks abroad 海外银行同业的存款 .uinv  
amount due to holding companies 控股公司存款 d@%PTSX  
amount due to local banks 本港银行同业的存款 m[CyvcF*u  
amount due to outport banks 外埠银行同业的存款 =w!2R QB  
amount for note issue 发行纸币的款额 G<-<>)zO!  
amount of bond 担保契据的款额 IISdC(5  
amount of consideration 代价款额 "$/1.SX;]  
amount of contribution 供款数额 p9 G{Q  
amount of indebtedness 负债款额 LGK&&srJs  
amount of principal of the loan 贷款本金额 M._;3_)%/  
amount of rates chargeable 应征差饷数额 nAC>']K4$  
amount of share capital 股本额 2bOl`{x  
amount of sums assured 承保款额 @\r2%M-  
amount of variation 变动幅度 (tyky&$!  
amount of vote 拨款数额 1Va=.#<  
amount payable 应付款额 naM~>N  
amount receivable 应收款额 u#y#(1 =  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LzxO=+=9!q  
analysis 分析 DheQcM  
ancillary risk 附属风险 ({zWyl  
annual account 周年帐目；周年帐目报表；年度决算；年结 "@^Q"RF  
annual accounting date 年结日期  |e<$  
annual allowance 每年免税额；年积金；年度津贴；年津 "Zy:q'`o  
annual balance 年度余额 v>HOz\F  
annual disposable income 每年可动用收入 -u7NBtgUh  
annual estimates 周年预算 q6ZewuV.  
annual fee 年费 /M JI^\CA  
annual general meeting 周年大会 ]9PG"<^k  
annual growth rate 年增率；每年增长率 `8r$b/6  
annual long-term supplement 长期个案每年补助金 FUf.3@}  
annual pensionable emolument 可供计算退休金的年薪 p6aR/gFkqv  
annual report 年报 O._\l?m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B&7NF}CF2  
annual return 周年报表；周年申报表；每年报税表格 (S4HU_,88  
Annual Return Rules 《周年报表规则》 vvG"rU  
annual review of consumer prices 每年消费物价回顾 <5^m`F5  
annual roll-forward basis 逐年延展方式 , @!X!L  
annual salary 年薪 p/88mMr  
annual statement 年度报表；年度决算表 AusjN-IL  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6O,:I  
annuitant 年金受益人 mP=[h |a$r  
annuity 年金 rB{w4  
annuity contract 年金合约 g*(z.  
annuity on human life 人寿年金 & Zn`2%  
antecedent debt 先前的债项 fL#r@TB-s  
ante-dated cheque 倒填日期支票 OrYN-A4{
 
anticipated expenditure 预期开支 OR*JWW[]  
anticipated net profit 预期纯利 LR{bNV[i  
anticipated revenue 预期收入 }NwmZw>_  
anti-inflation measure 反通货膨胀措施 ]Xnar:5  
anti-inflationary stance 反通货膨胀立场 xj
U0&  
apparent deficit 表面赤字 AJLzLb
V+  
apparent financial solvency 表面偿债能力 T_c`=3aO  
apparent partner 表面合伙人 &$CyT6mb^  
application for personal assessment 个人入息课税申请书 aC1 xt(  
application of fund 资金应用 q1 q~%+Jy  
application to release as liquidator and to destruct the books of accounts and documents sq#C|v/  
申请免除清盘人职务及毁灭帐簿与文件 j -o  
appointed actuary 委任精算师 =v\}y+ Yh  
appointed auditor 委任核数师；委任审计师 J+ :3==,  
appointed trustee 委任的受托人 xC _3&.  
appointer 委任人 ?:60lCqj  
apportioned pro rata 按比例分摊 HI D6h!  
apportionment 分配；分摊 8M!9gvcaO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A ;`[
va  
apportionment formula 分摊方程式 :%mlsNw  
apportionment of estate duty 遗产税的分摊 D&mPYxXL  
appraisal 估价；评估 8b,Z)"(U3  
appreciable growth 可观增长 otjT?R2g'  
appreciable impact 显着影响 "N%W5[C{  
appreciable increase 可观增长 ?UflK  
appreciation 增值；升值 6I=d0m.io  
appreciation against other currencies 相对其他货币升值 78xiT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NPBOG1q%  
appreciation tax 增值税 u_ :gqvC=  
appropriation 拨款；拨用；拨付 Ve[Kv07  
appropriation account 拨款帐目 u8A,f}D 3  
Appropriation Bill 拨款法案 olo9YrHn  
appropriation-in-aid system 补助拨款办法 su\Lxv  
approved assets 核准资产 8j&1qJx)  
approved basket stock 认可一篮子证券 _pS)bxw  
approved budget 核准预算 
ri"=)]  
approved charitable donation 认可慈善捐款 0\ j)!b  
approved charitable institution 认可慈善机构 vy5{Vm".4  
approved currency 核准货币；认可货币 p'/%"  
approved estimates 核准预算 Jn?ZJZ  
approved estimates of expenditure 核准开支预算 u?g;fh6  
approved overseas insurer 核准海外保险人 }236{)DuN  
approved overseas trust company 核准海外信托公司 2+(SR.oGq  
approved pooled investment fund 核准汇集投资基金 \"K:<+RH  
approved provident fund scheme 认可公积金计划 Cq=k3
d#}  
approved provision 核准拨款 >
]\oVG
 
approved redeemable share 核准可赎回股份 2rP!]  
approved regional stock 认可地区性证券 ,+n{xI2  
approved retirement scheme 认可退休金计划 1RQM-0W,  
approved subordinated loan 核准附属贷款 r`0oI66B/  
arbitrage 套戥；套汇；套利 bq5?fPBrq  
arbitrageur 套戥者；套汇者 5X-d,8{w _  
arbitrary amount 临时款项 <m`Os2#  
arrangement 措施；安排；协定 tN;~.\TKg  
arrears 欠款 J72kjj&C  
arrears of pay 欠付薪酬 ]
mO7O+  
arrears of revenue 逾期未收税款；逾期未收的帐项 3AuLRI  
articles of association 组织章程；组织细则；组织章程细则 =WFG[~8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Kzfy0LWM  
ascertainment of profit 确定利润 h7\16j  
"Asia Clear" “亚洲结算系统” zZCssn;[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'khhn6itA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Bd13p_V"6  
Asian Development Fund [ADF] 亚洲发展基金 l) )Cvre+  
Asian dollar bond 亚洲美元债券 Fmrl*tr  
Asian dollar market 亚洲美元市场 6x_D0j%^]  
Asian dollar rate 亚洲美元利率 'F8:|g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 fJG!TQJ[Y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0_map z  
asked price 沽盘；喊价；索价；卖方报价 tj!~7lo  
assessable income 应评税入息 O#D N3yu?  
assessable loss 应评税亏损 X9uYqvP\(  
assessable profit 应评税利润 ,#=;V"~9  
assessable value 应评税值 ZEU/6.  
assessed profit 估定利润 Zo5.Yse  
assessed value 经评估价值 e#uF?v]O
 
assessment 评税；评定；估价；评税单 AqP7UL  
assessment number 评税编号；估价编号 2Yd;#i)  
assessment of additional tax 补加税评税 >9]i#So^  
assessment of performance 业绩评估；实绩评价 Q pbzx/2h  
Assessor 评税主任 v4x1=E  
asset price bubbles 资产价格泡沫 k<NEauQ  
asset-backed securities 具资产保证的证券 -jsk-,  
assets accretion 资产增值 o4pe>hn  
assets and liabilities 资产与负债 V\o&{7!  
assets betterment statement 资产递增表；资产改进表 y{\K: 
 
assets lending 实物放款；有抵押贷款 0NG<uZ  
assets of the company passing on the death 死者去世时转移的公司资产 HOAgRhzE  
assets pledged as security for liabilities 用作负债抵押的资产 MXU8QVSY"  
assets portfolio 资产投资组合 V2|XcR  
assets price 资产价格 >NN&j#;x~  
assets quality 资产质素 HBnnIbEtF'  
assets realization 资产变现 |d8x55dk  
assets refinancing arrangement 资产再集资安排 6o/!H  
assets securitization 资产证券化 _!*??B6u  
assets situated outside Hong Kong 在香港以外地方的资产 J'>i3eLq  
assets stripping 削减资产；拆卖资产 [6Gb@jG  
assets value 资产值 #\fxU:z~r  
assignee 承让人 {m+(j (6-  
assignment 转让；转让书；转让契 nXOJ  
assignment of interest 权益转让 kMLWF  
assignment of letters patent and trade mark 专利证书及商标转让 9Iod[ x  
assignment of property 物业转让；物业转让书 RK`C31Ws  
assignment right 转让权 &*#- %<=1  
assignor 转让人 SBBi"U:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 eO:wx.PW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 36U zfBa  
associate member 附属会员 IaLCWvHX  
associated body corporate 相联法人团体 jQiKof>  
associated company 相联公司；联属公司 ,D`iV| (  
associated corporation 相联法团 2& l~8,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $fwv'  
公认会计师公会〔英国〕  hVB^:  
Association of Futures Exchange Brokers 香港期货经纪协会 8&"@6/)[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5xawa:K  
association of underwriters 承保人组织 v}$KlT  
assumption of control 接管 [l2ds:  
assurance 担保；保险；转易；转易书
.;0?r9  
assurance of interest 权益的转易 ,5_Hen=PI  
at 19XX price 按一九ＸＸ年价格计算 iwl\&uNQU  
at a discount 按赔价计算；按贴水价格计算；打折扣 =hO0@w  
at a premium 按溢价计算；按升水价格计算 B9RB/vHH  
at call 通知付款；按通知 L+&eY?A  
at constant market price 按固定市价计算 (gv1f  
at constant price 按固定价格计算 ;oQ*gd  
at cost 按成本计算 <4{,u1!t  
at current market price 按当时市价计算；按现时市价计算 %/o8-N|_[  
at current price 按当时价格计算；按现时价格计算 z;_fO>u:  
at factor cost 按要素成本计算；按生产要素成本计算 w}<CH3cx  
at money-of-the-day price 按付款当日价格计算 ESl-k2  
at or better 按指定或较佳价位〔买卖指令〕 ,[l
S)`G  
at par 按面值计算；平价 RY(\
/W#$  
at sight 见票即付 y^#jM  
at the close 按收市盘 4{h?!Z*  
at the opening 按开市盘 8
]N  
attestation 见证；见证条款 ^;b$`*M1  
at-the-money option 平价期权 1Y"[Qs]"mU  
attorney 受权人；受托代表人 J2BW>T!tuw  
attornment 新拥有人承认书 4|ryt4B  
attributable profit 可归属利润 SEn-8ZF  
attributable share value 可归属股份价值 (=d%Bn$6b  
Auckland Stock Exchange 奥克兰证券交易所 S(^*DV  
auction 拍卖 L {6y]t7^  
auctioneer 拍卖商 /hPgOaB  
audit 审计；核数 sglYT!O  
Audit Commission 审计署 Ng?n}$g*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] dF2 &{D"J  
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〕 {%(_Z`vI  
audit review 帐目审查 p!MOp-;-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .u3!%{/v(c  
audited account 审计帐目；经审计的帐目 U5; D'G  
audited annual account 经审计的周年帐目 FqOV/B /z2  
audited balance sheet 经审计的资产负债表 }+KSZ,  
auditor 核数师；核数主任；审计师 x[+t  
auditor's certificate 核数师证明书；审计师证明书 N4$!V}pp  
auditor's report 核数师报告；审计师报告 #%4-zNS  
Aussie bond 澳元债券 *~F\k):>  
austerity budget 紧缩预算 / c1=`OJ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Y%v?ROql  
Australia All Ordinaries Index 澳洲所有普通股票指数 @|:_?  
Australian Dollar [AUD] 澳元 ?B{,%2+  
Australian Options Market 澳大利亚期权市场 yd=NafPM  
Australian Securities Commission 澳洲证券事务监察委员会 2Q;g|*]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y 8Dn&W  
Australian Stock Exchange 澳大利亚证券交易所 +*`>7m<^  
Austrian Schilling [ATS] 奥地利先令 Xs Ey8V  
authentication 认证；鉴证 Xh?J"kjof  
authority to purchase 委托购买证；委购书 49!(Sa_]j  
authorization 认可；核准；授权；授权书 `p#u9M>  
authorization by direction 指示授权 a/Ik^:>m  
authorization by instruction 指令授权 w,zm$s^  
authorization by warrant 令状授权 6[T)Q^0`  
authorization of unit trust 单位信托的认可 *r/o \pyH  
authorized agent 指定代理人 /P[@o  
authorized capital 法定资本 =`EVg>+^  
authorized clerk 出市员 (.~,I+Cz'  
authorized dealer 认可交易商 CyKupJ.Fq  
authorized financial institution 认可财务机构 uB;PaZG?{  
authorized fund 认可基金 '>Uip+'  
authorized fund house 获授权的基金公司；认可基金公司 j&l2n2z  
authorized institution 认可机构 $h|8z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 H=@S+4_bK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -(VX+XHW  
authorized insurer 获授权保险人；获认可承保人 l<UJ@XID$  
authorized investment 特准投资项目 9xRor<  
authorized person 获授权人 1#V&'A  
authorized representative 获授权代表 rodr@  
authorized share capital 法定股本 }&Ul(HR  
automated quotation system 自动报价系统 ^K?Mq1"Db  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] h,x'-]q  
自动交易系统〔香港期货交易所有限公司〕 !glGW[r/7  
automatic adjustment mechanism 自动调整机制 :^J'_  
automatic adjustment system 自动调整系统 vq8&IL  
Automatic Clearing House 自动票据交换所 9$=o({  
automatic exchange rates accumulation system 自动化汇率累集系统 W~?mr!`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 </li<1  
automatic teller machine [ATM] 自动柜员机 pP*`b<|  
autopay 自动转帐 /9<62F@zJ"  
available assets 可用资产 2X`5YN;  
available fiscal reserve 现存财政储备 /rzZU}3[  
available profit 可用利润 9._Osbp3P  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 sSsRn*LN-:  
average 平均；平均数；海损 I`[s(C>3@  
average basic salary 平均基本薪金 - %`iLu  
average consumer expenditure 平均消费开支；一般消费开支 vFH1hm  
average cost 平均成本 c n^z=?  
average cost of land production 增辟土地平均成本 GU]_Z!3  
average daily turnover 平均每日成交额 }!1pA5x$  
average daily wage rate 平均每日工资率 /u pDbP.O  
average expenditure pattern 平均开支模式 |YK4V(5x  
average growth rate 平均增长率 11BfJvs:  
average net fixed assets 固定资产平均净值 (nt=  
average of relatives 相对价格平均数 &BkdC,o  
average price 平均价格 f4lC*nCN  
average propensity to consume 平均消费倾向；一般消费倾向 k%h%mz  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $#HUxwx4  
average rate 平均率 "V:E BR  
average revenue 平均收入；平均收益 wf/DLAC  
average stock 平均库存；平均存货 {GKqOu  
average yearly rent 平均年租 Bw*
6X`'Q  
avoidance of double taxation 避免双重课税 b(?A^a  
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*Wj\  
&T)h9fyc  
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