一些有用的会计术语(也不知道发的地方对不对)A

A: Z,SV9 ~M  
A share Ａ股；甲类股份 )">#bu$  
abatement of tax 减税；减扣免税额 s,f2[6\Y  
ABN AMRO Bank N.V. 荷兰银行 ms;zC/  
above-the-line expenditure 线上项目支出；经常预算支出 ]kx<aQ^  
above-the-line receipt 线上项目收入；经常预算收入 0^\H$An*k  
ABSA Asia Limited 南非联合亚洲有限公司 S.Kcb=;"L  
absolute change 绝对数值变更 'jMs&  
absolute expenditure 实际开支 -:pVDxO  
absolute guideline figure 绝对准则数字 ] Ok &%-  
absolute interest 绝对权益 /4O
Qx0Xmm  
absolute order of discharge 绝对破产解除令  B9y5NX  
absolute profit margin 绝对利润幅度 9H;Os:"\|  
absolute value 实值；绝对值 Y:\]d1C  
absolutely vested interest 绝对既得权益 yUD@oOVC0  
absorbed cost 已吸收成本；已分摊成本 R+0gn/a[G  
absorption 吸收；分摊；合并 P^=B6>e  
absorption rate 吸收率；摊配率；分摊率 fZr{x$]N0  
ACB Finance Limited 亚洲商业财务有限公司 a%BC{XX  
acceptable form of reciprocity 合理的互惠条件 3UW`Jyd`k  
acceptable rate 适当利率；适当汇率 uL-kihV:-  
acceptance agreement 承兑协议 );AtFP0Y  
acceptance for honour 参加承兑 E2d
S@!]V  
acceptor 承兑人；接受人；受票人 jD"nEp-  
acceptor for honour 参加承兑人 p7Zeudmj  
accident insurance 意外保险 1%vE7a>{  
Accident Insurance Association of Hong Kong 香港意外保险公会 _Dqi#0#40p  
accident insurance scheme 意外保险计划 Gey-8  
accident year basis 意外年度基准 _<jU! R  
accommodation 通融；贷款 V"(5U(v{~  
accommodation bill 通融票据；空头票据 ,r~^<m  
accommodation party 汇票代发人 ~Q Q1
ZP3  
account balance 帐户余额；帐户结余 l3u+fE,;_  
account book 帐簿 568M4x
zi  
account collected in advance 预收款项 xzA!,75@U  
account current book 往来帐簿 #o[n.  
account of after-acquired property 事后取得的财产报告 h$$JXf  
account of defaulter 拖欠帐目 R[6R)#o  
account payable 应付帐款 !`7evV:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'Y
GP42#  
account receivable 应收帐款 K3h];F!^  
account receivable report 应收帐款报表 lH`c&LL-=!  
account statement 结单；帐单；会计财务报表 "Dk@-Ac  
account title 帐户名称；会计科目 *0@Z+'M?  
accountant's report 会计师报告 jg'"?KSU~  
Accountant's Report Rules 会计师报告规则 D4(73  
accounting and auditing procedure 会计与审计程序；会计与核数程序 frm[<-~w0  
Accounting Arrangements 《会计安排》 LgX2KU"  
accounting basis 会计基础 8YE4ln  
accounting by Official Receiver 破产管理署署长呈交的帐目 04=RoYMM  
Accounting Circular 《会计通告》 ^`dMjeF  
accounting class 会计类别 2-qWR<E  
accounting date 记帐日期；会计结算日期 fV7 k{dR  
accounting for money 款项核算
c)N_"#&  
Accounting Officer 会计主任 U?|A3;,xh  
accounting period 会计报告期；会计期 !BrZTo  
accounting policy 会计政策；会计方针 *^7^g!=z2  
accounting practice 会计惯例 |}e"6e%  
accounting principle 会计准则 uEr.LCAS  
accounting record 会计记录 ~H?v L c;>  
accounting report 会计报告 #Pz'-lo  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %La/E#  
Accounting Society of China 中国会计学会 n} !')r  
accounting statement 会计报表 ow 6\j:$?  
accounting system 会计制度；会计系统  -L2 +4
 
accounting transaction 会计事项；帐务交易 @ YWuW
F  
accounting treatment 会计处理 2Hx*kh2  
accounting year 会计年度 il{x?#Wrb  
accretion 增值；添加 /8`9SS  
accrual 应计项目；应累算数目 S/y(1.wh  
accrual basis 应计制；权责发生制 RT'5i$q
[  
accrual basis accounting 应计制会计；权责发生制会计 d^$cx(2$D  
accrue 应累算；应计 GmJ \3]{PZ  
accrued benefit 应累算利益 zK1\InP  
accrued charges 应计费用 i@WO>+iB  
accrued cumulative preference share dividend 应累算的累积优先股股息 2uY:p=DxG9  
accrued expenses 应累算费用 KYKF$@ <G  
accrued interest payable 应付利息；应计未付利息 ]v@ng8  
accrued interest receivable 应收利息；应计未收利息 qkc,93B3  
accrued right 累算权益 I Gb'ii=A  
accruing profit 应累算的利润 %jq R^F:J  
accumulated fiscal reserve 累积财政储备 [a$1{[|)  
accumulated profit 累积利润；滚存溢利 Bq
a_l|  
accumulated reserve 累积储备 @W(,|xE
S  
accumulation of surplus income 累积收益盈余 jL5O{R[ x:  
acquired assets 既得资产 :mCGY9d4L  
acquisition 收购；购置；取得 +|+fDQI  
acquisition cost 购置成本 0L"uU3  
acquisition expenses 购置费用 gGA5xkA  
acquisition of 100% interest 收购全部股权 ;YQ6X>
 
acquisition of control 取得控制权 wV$V X  
acquisition of fixed assets 购置固定资产 _uJ6Vy  
acquisition of shell “买壳” F3Da-6T@  
acquisition price 收购价 W0U|XX!&  
act of God 天灾 AlrUfSBB  
acting partner 执事合伙人 Ssa/;O2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }c4F}Cy  
active partner 积极参与的合伙人 "4smW>f:%  
active trading 交投活跃 e2;=OoBK  
actual circulation 实际流通 7|"G 3ck  
actual cost 实际成本 >/@Q7V99{  
actual expenditure 实际开支；实际支出 @.`HvS  
actual income 实际入息；实际收入；实际收益 (lit^v,9  
actual market 现货市场 r`u9MJ*  
actual price 现货价；实际价格 5HvYy *B/  
actual profit 实际利润 1_}k)(n  
actual quotation 实盘；实际价位；实际报价 !g>mjD  
actual year basis 按实际年度计算 Ja\B%f  
actuals 实货 _A]~`/0;`  
actuarial investigation 精算调查 Dn~t_n  
actuarial principle 精算原则 l`JKQk   
actuarial report 精算师报告 a,M/i&.e`  
Actuarial Society of Hong Kong 香港精算学会 n1+J{EPH  
actuarial valuation 精算师估值 RhjU^,%  
actuary 精算师 =`gFwH<   
ad referendum agreement 暂定协议；有待覆核的协定 4=* ml}RP  
ad valorem duty 从价税；按值征税 ?0s&Kz4B  
ad valorem duty system 从价税制 ;]/cCi  
ad valorem fee 从价费 L#IY6t  
ad valorem tariff 从价关税 jz&=8  
additional allowance 额外免税额 +#'QP#  
additional amount for unexpired risk 未过期风险的额外款额 WPu%{/[  
additional assessable profit 补加应评税利润 .8|5;!`WB  
additional assessment 补加评税 ooYs0/,{  
additional commitment 额外承担 O,I7M?dRf  
additional commitment vote 额外承担拨款 6XeqK*r*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \WVY@eB  
additional dependent parent allowance 供养父母额外免税额 !-gOqo  
additional provision 额外拨款 ux7g%Q^"  
additional stamp duty 附加印花税 Qm?o^%a  
additional tax 补加税罚款；补加税款 rIH+X2x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 mP)im]H  
adjudged bankrupt 被裁定破产 o`ODz[04  
adjudicated bankrupt 裁定破产人  bqR0./V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y=}a55:qE  
adjudication of bankruptcy 裁定破产；宣告破产 mO\=#Q>  
adjudication of insolvency 裁定无力偿还债务 a>nV!b\n5  
adjusted actual 经调整的实数；调整后的实数 r3Ih]|FK#  
adjusted current assets 经调整的流动资产；调整后的流动资产 ve=1y)  
adjusted figure 经调整的数字；调整后的数额 {y:+rh&  
adjusted liabilities 经调整的负债；调整后的负债 (]<G)+*  
adjusted loss 经调整的亏损；调整后的亏损 SY2((!n._  
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 R&}{_1dj8  
adjusted profit 经调整的利润；调整后的利润 Z:MU5(Te  
adjusted surplus 经调整的盈余额；调整后的盈余额 =(5}0}j  
adjusted value 经调整的价值；调整后的价值 QV%eTA  
adjustment 调整；修订；理算〔保险〕 zhwajc  
adjustment centre 调剂中心 ~x+24/qT  
adjustment lag 调整过程的时间差距；调整时差 TUO#6  
adjustment mechanism 调整机制 Zxv{qbF
 
adjustment of loss 亏损调整 FEg&EYI  
adjustment process 调整过程；调整程序 s8kkf5bu  
adjustment range 调整幅度 z*:.maq  
administered exchange rate 受管制汇率 Bk1gE((  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %5bN@XD  
administration expenses 行政费用 HmEU;UbO-  
administration fee 手续费；行政费 |<7nf75c}  
administration in bankruptcy 破产管理 zhde1JE  
administration order 遗产管理令 r\{; ~V  
administrator 管理人；遗产管理人 &nF7CCF  
administrator of the estate 遗产管理人 
C  F<  
admission of debt 债项承认书 d4-cZw}+  
admission of proof 接纳债权证明 .aR$ou,7  
advance 放贷款项；垫付款项；预支款项；预付款项 /E
6Tt  
advance account 暂支帐目；预付款帐户 "{(4  
advance compensation 预付补偿金 JE+{Vx}  
advance from shareholder 股东垫款 RDp(Ci  
advance pending reimbursement 预支以待日后付还 hLLg  
advanced economy 先进经济体系 JSiLG0  
advancement 预付；预付财产 QGd"Z lQ  
advances warrant 垫款令 '^M3g-C[Jg  
advancing 贷出 )8Sm}aC  
adverse balance 逆差 5fa_L'L#  
adverse exchange 逆汇 {R.@EFkZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 *,__\/U98  
advice for collection 托收通知书 ~ +z'pK~c  
advice of drawing 提款通知书；汇票通知书 dCMWv~>  
advice of payment 付款通知 ;;- I<TL  
Advisory Committee [Securities and Futures Commission]  0bk09
4  
谘询委员会〔证券及期货事务监察委员会〕 !ly]{DTmm  
Advisory Committee on Diversification 经济多元化谘询委员会 LaiUf_W#X  
affidavit 誓章；遗产申报誓章 re}P  
affidavit of no receipt 述明无收款的誓章 *gzX=*;x+?  
affiliate 联号；联营公司；附属公司 7":0CU%%  
affiliated company 附属公司；联号；联营公司 7J2i /m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c=HL 6v<
 
affordability 负担能力 f_Q_qckB%x  
African Development Bank [AfDB] 非洲开发银行 WAcQRa~C  
after-acquired property 事后取得的财产 >?A3;O]  
after-hours dealing 市后交易 enJE#4Z5&s  
after-tax profit 税后盈利；税后利润；税后溢利 qu/59D  
agency agreement 代理协议 N;\by<snN  
agency expenses 代理机构的开支 @7';bfsix  
agency fee 代理费 fM)RO7  
Agency Law 《代理法》 u_U51C\rb  
agent 代理人；承销人 j^
Z3  
agent of company 公司代理人 $ p{Q]|ww  
agent's fee 代理人费；经纪费 /CN^">|_  
aggregate 总计；总数；总体数字 cB7=4:U  
aggregate amount 总款额；总额 SQbnn"  
aggregate assets and liabilities 总体资产与负债 ~8EG0F;t  
aggregate at constant price 按固定价格计算的总体数字 XA:v:JFS  
aggregate demand 总需求 fXYg %  
aggregate gross position 总持仓量 <%Re!y@OL  
aggregate limit 总限额 TNV#   
aggregate of salaries tax 合计薪俸税 Si]8*>}-B  
aggregate performance 总体表现；总体业绩 Fu(I<o+T-  
aggregate supply 总体供应 asI:J/%+2  
aggregate surplus 总盈余 4o2C=?@(  
aggregate total 整体总额 =jmn  
aggregate value 总值；合计价值 ghiFI<)VY  
aggregated basis 合计基准 wLC|mByq  
aggregated net chargeable income 合计应课税入息实额 A`Bg"k:D  
aggregation 合并计算；合计；总和 .HG0%Vp  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,Tyh._sa  
aggregation of property 财产的总和 ~Hs a6F&F  
agio 差价；贴水 dDy9yw%f?  
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》 _,;c2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !W8'apG&[  
《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》 rf8`|9h"7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _>*$%R  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 #sEbu^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment LE!3'^Zq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8<uKzb(O:  
agreement for a settlement 授产协议 xFS`#1  
agreement for assignment 转让协议 dYJW`Q;j.|  
agreement for sale 售卖协议；买卖协议 eW+z@\d9Gz  
agreement for sale and purchase 买卖协议 ZuF-$]oL&  
agreement for the payment of interest 支付利息协议 BfF$  
agreement for the repayment of money 还款协议 F/}PN1#T  
agreement of reinsurance 再保险协议 t{K1ht$[:  
Agricultural Bank of China 中国农业银行 W6~B~L  
air passenger departure tax 飞机乘客离境税 7@rrAs-"Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 fN>o465I6  
airport tax 机场税 j4Cad  
alcohol duty 酒精税 H6*d#!  
alienation 让与；让渡；转让 C sn"sf  
alimony 生活费；赡养费 i3>7R'q>  
All Ordinaries Index [AOI] 所有普通股指数 Zl.}
J,0F  
all risks 全险；综合险 /'}O-h  
All Sales Record for Stock Market 《股票市场成交报告》 )fR'1_  
Allied Capital Resources Limited 新联财务有限公司 o%!a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c0jC84*v  
allocation letter 拨款信件 =8fp4#]7  
allocation of fund 分配款项；预留款项 dM7-,9Vc  
allocation of profit 利润分配；溢利分配 Vo"\nj  
allocation warrant 拨款令 f|_iHY  
allotment 分配；配股 Ssr P  
allotment notice 股份配售通知；配股通知 6546"sU  
allotment of shares 股份分配 ;e_n7>'#%  
allowable 可获宽免；免税的 ^'C1VQ%  
allowable business loss 可扣除的营业亏损 dHzo_VV  
allowable expenses 可扣税的支出 >t O(S  
allowance 免税额；津贴；备抵；准备金 BfIGw  
allowance for debts 债项的免税额 -2mm 5E~N  
allowance for depreciation by wear and tear 耗损折旧免税额 q!9SANTx  
allowance for funeral expenses 殡殓费的免税额 Ry0n_J:7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zrG&p Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 _Y*]'?g`  
allowance to debtor 给债务人的津贴 Q5/".x^@  
alteration of capital 资本更改 5B@+$D[0?3  
alternate trustee 候补受托人 o|AV2FM)  
amalgamation 合并 hIC$4lR~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X5527`?e  
ambit of charges 征税范围；收费范围 *^Wx=#w$V  
amended valuation 经修订的估值 2RidI&?c<  
American Commodities Exchange 美国商品交易所 hO@'WoniW  
American Express Bank Limited 美国运通银行 X)xQKkL0  
American Stock Exchange 美国证券交易所 Y:/z)"u,C  
amortization 摊销 4r5?C;g  
amount due from banks 存放银行同业的款项 zN {'@B  
amount due from banks abroad 存放海外银行同业的款项 gz-}nCSi  
amount due from holding companies 控股公司欠款 Y+sycdq  
amount due from local banks 存放本港银行同业的款项 c63DuHA*C  
amount due to banks 银行同业的存款 Y|g8xkI}XB  
amount due to banks abroad 海外银行同业的存款 '$PiyM|V  
amount due to holding companies 控股公司存款 [L"(flY(E  
amount due to local banks 本港银行同业的存款 sV'(y>PP%  
amount due to outport banks 外埠银行同业的存款 X4lz?Y:*  
amount for note issue 发行纸币的款额 TP[<u-@G  
amount of bond 担保契据的款额 !i
A0u  
amount of consideration 代价款额 Q\Fgc ;.U  
amount of contribution 供款数额 +glT5sOk  
amount of indebtedness 负债款额 [&y{z-D>  
amount of principal of the loan 贷款本金额 o4,W!^n2  
amount of rates chargeable 应征差饷数额 kf>oZ*/  
amount of share capital 股本额 a8FC#kfq  
amount of sums assured 承保款额 xf?*fm?m  
amount of variation 变动幅度 dmW0SK   
amount of vote 拨款数额 )VID ;l;4  
amount payable 应付款额 B_anO{3$4  
amount receivable 应收款额 &%}6&PWi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9^<t0oY  
analysis 分析 34Q l7LQp[  
ancillary risk 附属风险 &[}bHX/  
annual account 周年帐目；周年帐目报表；年度决算；年结 =U!M
,zw4  
annual accounting date 年结日期 \IbGNV`q  
annual allowance 每年免税额；年积金；年度津贴；年津 g>A*kY  
annual balance 年度余额 3G dWq*  
annual disposable income 每年可动用收入 W
rQe'ny  
annual estimates 周年预算 c%yhODq/  
annual fee 年费 +dcBh Dq  
annual general meeting 周年大会 iVLfAN @  
annual growth rate 年增率；每年增长率 61HU_!A8S  
annual long-term supplement 长期个案每年补助金 iF?4G^  
annual pensionable emolument 可供计算退休金的年薪 \L-o>O  
annual report 年报 eYMp@Cx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0 Ji>drn  
annual return 周年报表；周年申报表；每年报税表格 !v;N@C3C  
Annual Return Rules 《周年报表规则》 O{uc
h  
annual review of consumer prices 每年消费物价回顾 !jGe_xB}~  
annual roll-forward basis 逐年延展方式 ,&rlt+wE  
annual salary 年薪 ;"$Wfy  
annual statement 年度报表；年度决算表 0qqk:h  
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 5fMVjd  
annuitant 年金受益人 4R0'$Ld4  
annuity 年金 F$y3oX  
annuity contract 年金合约 $DeHo"mg7m  
annuity on human life 人寿年金 8e:J{EG~  
antecedent debt 先前的债项 `h}fS4CO  
ante-dated cheque 倒填日期支票 HKbyi~8N=  
anticipated expenditure 预期开支 oOlqlv  
anticipated net profit 预期纯利 FCnOvF65  
anticipated revenue 预期收入 (-viP  
anti-inflation measure 反通货膨胀措施 &#^^UT(nj  
anti-inflationary stance 反通货膨胀立场 DJvmwFx  
apparent deficit 表面赤字 mN?y\GB  
apparent financial solvency 表面偿债能力 6e0tA()F  
apparent partner 表面合伙人 $(/=Wn  
application for personal assessment 个人入息课税申请书 z{Z4{&M  
application of fund 资金应用 Z:9xf:g*  
application to release as liquidator and to destruct the books of accounts and documents vVQwuV  
申请免除清盘人职务及毁灭帐簿与文件 \9j +ejGf  
appointed actuary 委任精算师 ^)oBa=jL4  
appointed auditor 委任核数师；委任审计师 /
j46`F  
appointed trustee 委任的受托人 Wu3or"lcw*  
appointer 委任人 _ p%=RIR  
apportioned pro rata 按比例分摊 BdBwfH%:  
apportionment 分配；分摊 '/8{Mx+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZOJ<^
t}  
apportionment formula 分摊方程式 0z&]imU  
apportionment of estate duty 遗产税的分摊 O(x1Ja,&  
appraisal 估价；评估 Rp.42v#ck  
appreciable growth 可观增长 U; -2)+  
appreciable impact 显着影响 8J|2b; Vf  
appreciable increase 可观增长 lTb4quf8I  
appreciation 增值；升值 hOFC8g  
appreciation against other currencies 相对其他货币升值 4z<nJOEh[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y7pwYRY  
appreciation tax 增值税 h</,p49gM  
appropriation 拨款；拨用；拨付 ]R%[cr  
appropriation account 拨款帐目 XhEZTg;  
Appropriation Bill 拨款法案 B&:9uPRzZ  
appropriation-in-aid system 补助拨款办法 WH|TdU$V  
approved assets 核准资产 %Q,6sH#  
approved basket stock 认可一篮子证券 ZHu"&&  
approved budget 核准预算 >b\{y}[  
approved charitable donation 认可慈善捐款 ;]v{3m  
approved charitable institution 认可慈善机构 6g*?(Y][  
approved currency 核准货币；认可货币 J9aqmQj('  
approved estimates 核准预算 x[u4>f  
approved estimates of expenditure 核准开支预算  +_E^E  
approved overseas insurer 核准海外保险人 ^!&6z4DP  
approved overseas trust company 核准海外信托公司 3CL1Z\8To  
approved pooled investment fund 核准汇集投资基金 XLHi  
approved provident fund scheme 认可公积金计划 pLYLHS`*  
approved provision 核准拨款 X$r5KJU
 
approved redeemable share 核准可赎回股份 +
O$`8a)m  
approved regional stock 认可地区性证券 aSse' C<a  
approved retirement scheme 认可退休金计划 74_':,u;]~  
approved subordinated loan 核准附属贷款 }%75Wety  
arbitrage 套戥；套汇；套利 -@7?N6~qZx  
arbitrageur 套戥者；套汇者 mD5Vsy{Pb  
arbitrary amount 临时款项 ]{Y7mpdB  
arrangement 措施；安排；协定 <JUumrEo  
arrears 欠款 c,>y1%V*S{  
arrears of pay 欠付薪酬 {L'uuG\9U  
arrears of revenue 逾期未收税款；逾期未收的帐项 3~q#P  
articles of association 组织章程；组织细则；组织章程细则 B*Z}=$1j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 osM[Xv  
ascertainment of profit 确定利润 6JgbJbUi  
"Asia Clear" “亚洲结算系统”  *.us IH2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;t~Y>,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "2 \},o9  
Asian Development Fund [ADF] 亚洲发展基金 pTB1I3=.u  
Asian dollar bond 亚洲美元债券 , wXixf2  
Asian dollar market 亚洲美元市场 H0(.p'eN  
Asian dollar rate 亚洲美元利率 ^O0trM>h-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @`mr|-Rp@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 J]W? Vvv  
asked price 沽盘；喊价；索价；卖方报价 xe"A;6H  
assessable income 应评税入息 Six2{b)p  
assessable loss 应评税亏损 PGd?c#v#  
assessable profit 应评税利润 SA{noM  
assessable value 应评税值 M{z&h>  
assessed profit 估定利润 &3Y"Zd!  
assessed value 经评估价值 _xsHU`(J#  
assessment 评税；评定；估价；评税单 OYyF*F&S[  
assessment number 评税编号；估价编号 C5,\DdCX,  
assessment of additional tax 补加税评税 ,NAwSmocVP  
assessment of performance 业绩评估；实绩评价 3>>Ca;>$  
Assessor 评税主任 KzZfpdI92  
asset price bubbles 资产价格泡沫 ilRPV'S^  
asset-backed securities 具资产保证的证券 x)R1aq  
assets accretion 资产增值 y(<+=  
assets and liabilities 资产与负债 '}
l7=r   
assets betterment statement 资产递增表；资产改进表  o,rK8x  
assets lending 实物放款；有抵押贷款 kfY. 9$(d  
assets of the company passing on the death 死者去世时转移的公司资产 xLdkeuL[%  
assets pledged as security for liabilities 用作负债抵押的资产 _TwEym.V  
assets portfolio 资产投资组合 |.OS7Gt?  
assets price 资产价格 &( ZEs c  
assets quality 资产质素 (I/ZI'Ydy  
assets realization 资产变现 U(+%iD60i  
assets refinancing arrangement 资产再集资安排 g'+2bQ  
assets securitization 资产证券化 zYxA#TZL  
assets situated outside Hong Kong 在香港以外地方的资产 Ts\PZQ!q  
assets stripping 削减资产；拆卖资产 vs^)=  
assets value 资产值 _RNP_$a  
assignee 承让人 Py`7)S
 
assignment 转让；转让书；转让契 |Ed?s  
assignment of interest 权益转让 v4qpE!W27~  
assignment of letters patent and trade mark 专利证书及商标转让 5d;(D i5z  
assignment of property 物业转让；物业转让书 L)i6UAo  
assignment right 转让权 B='(0Uxy-  
assignor 转让人 /2Z7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 a|5<L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 O]XgA0]  
associate member 附属会员 T|&u?  
associated body corporate 相联法人团体 PYwGGB-  
associated company 相联公司；联属公司 :IO"' b  
associated corporation 相联法团 9ec>#Vxx  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] z57q|  
公认会计师公会〔英国〕 +4n}H}9l  
Association of Futures Exchange Brokers 香港期货经纪协会 iu9+1+-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Sim$:5
P  
association of underwriters 承保人组织 ]DUmp6  
assumption of control 接管 %+((F+[  
assurance 担保；保险；转易；转易书 4~AY: ib|  
assurance of interest 权益的转易 \j<aFOT(  
at 19XX price 按一九ＸＸ年价格计算 HJ!!"  
at a discount 按赔价计算；按贴水价格计算；打折扣 29nMm>P.e  
at a premium 按溢价计算；按升水价格计算 (QdLz5\  
at call 通知付款；按通知 y(*5qa<>  
at constant market price 按固定市价计算 Y>{%,d#s_  
at constant price 按固定价格计算 Vp1Q^`a{G  
at cost 按成本计算 J vl-=~  
at current market price 按当时市价计算；按现时市价计算 4}Y? :R  
at current price 按当时价格计算；按现时价格计算
L'$({  
at factor cost 按要素成本计算；按生产要素成本计算 8.&P4u i  
at money-of-the-day price 按付款当日价格计算 *'BI=*`  
at or better 按指定或较佳价位〔买卖指令〕 )h]tKYx  
at par 按面值计算；平价 ,g1~4,hqQ  
at sight 见票即付 9&HaEAme  
at the close 按收市盘 M<x><U#]A  
at the opening 按开市盘 u= Ga}  
attestation 见证；见证条款 E*yot[kj  
at-the-money option 平价期权 ]D^zTl3=q  
attorney 受权人；受托代表人 F ~e}=Nb  
attornment 新拥有人承认书 Q>xp 90&.n  
attributable profit 可归属利润 |}: 
D_TX  
attributable share value 可归属股份价值 *c(J4  
Auckland Stock Exchange 奥克兰证券交易所 s]HJc
gI  
auction 拍卖 Gx|/ Jq  
auctioneer 拍卖商 #4AqWyp#f  
audit 审计；核数 ;xSlRTNT=6  
Audit Commission 审计署 Ko!a`I2M}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] MIu'OJ"z~  
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〕 3!Mb<W.3  
audit review 帐目审查 #%]?e N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H:t2;Z'  
audited account 审计帐目；经审计的帐目 "Z"`X3,-z  
audited annual account 经审计的周年帐目 P#/s5D
8  
audited balance sheet 经审计的资产负债表 >`n)-8  
auditor 核数师；核数主任；审计师 (9)uZ-BF,  
auditor's certificate 核数师证明书；审计师证明书 h2aO-y>K  
auditor's report 核数师报告；审计师报告 0Rn`63#  
Aussie bond 澳元债券 $wcV~'fM  
austerity budget 紧缩预算 "77l~3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1y7$"N8Xo  
Australia All Ordinaries Index 澳洲所有普通股票指数 $cGV)[KWp@  
Australian Dollar [AUD] 澳元 cMfnc.P\K  
Australian Options Market 澳大利亚期权市场 I^O`#SA(  
Australian Securities Commission 澳洲证券事务监察委员会 oTeQY[%$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Tt{ft?H71  
Australian Stock Exchange 澳大利亚证券交易所 3UcOpq2i\  
Austrian Schilling [ATS] 奥地利先令 I -XkxDw  
authentication 认证；鉴证 \qbEC.-K  
authority to purchase 委托购买证；委购书 Zk #C!]=  
authorization 认可；核准；授权；授权书 } ejc  
authorization by direction 指示授权 af/;Dr@  
authorization by instruction 指令授权 >;X^+JH!)  
authorization by warrant 令状授权 7v(<<>  
authorization of unit trust 单位信托的认可 (Jy >,~O  
authorized agent 指定代理人 *%dWNvN4X  
authorized capital 法定资本 }& 01=nY  
authorized clerk 出市员 e pAC%a  
authorized dealer 认可交易商 =l$qwcfbo  
authorized financial institution 认可财务机构 (<yQA. M  
authorized fund 认可基金 PLWx'N-kqL  
authorized fund house 获授权的基金公司；认可基金公司 &&n-$WEl  
authorized institution 认可机构 M5B?`mTl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lJ<( mVt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 N4,!b_1  
authorized insurer 获授权保险人；获认可承保人 MLn?t^v-  
authorized investment 特准投资项目 G]I^zd&P  
authorized person 获授权人 ?tYc2R9x6"  
authorized representative 获授权代表 R(A"6a8*  
authorized share capital 法定股本 !xD_=O  
automated quotation system 自动报价系统 28o!>*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O:X|/g0Y  
自动交易系统〔香港期货交易所有限公司〕 gd;e-.  
automatic adjustment mechanism 自动调整机制 }x
:nhy`  
automatic adjustment system 自动调整系统 uX,ln(9I*H  
Automatic Clearing House 自动票据交换所 ;Z#DB$o\  
automatic exchange rates accumulation system 自动化汇率累集系统 cK2Us+h  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 S]DYEL$  
automatic teller machine [ATM] 自动柜员机 "cX*GTNi8  
autopay 自动转帐 V, e  
available assets 可用资产 p:qj.ukw  
available fiscal reserve 现存财政储备 ^ `Y1  
available profit 可用利润 9Dx9alJR  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }!Xj{Eoc  
average 平均；平均数；海损 xW'(]Z7_  
average basic salary 平均基本薪金 +tFl  
average consumer expenditure 平均消费开支；一般消费开支 4";[Xr{pW  
average cost 平均成本 ,:/3'L  
average cost of land production 增辟土地平均成本 %D*yXNsY  
average daily turnover 平均每日成交额 3Y=?~!,Jk  
average daily wage rate 平均每日工资率 rxAb]~MMp  
average expenditure pattern 平均开支模式 n5 jzVv  
average growth rate 平均增长率 y:8Oc?  
average net fixed assets 固定资产平均净值 z,=k F I  
average of relatives 相对价格平均数 .JL?RH2@8  
average price 平均价格 RLbxNn  
average propensity to consume 平均消费倾向；一般消费倾向 $.r:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .cm$*>LW:x  
average rate 平均率 #3Jn_Y%P.  
average revenue 平均收入；平均收益 4O3-PU>N  
average stock 平均库存；平均存货 gR) )K)  
average yearly rent 平均年租 6\?<:Qto  
avoidance of double taxation 避免双重课税 Kg;1%J>ee  
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 \LpR7D  
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