一些有用的会计术语(也不知道发的地方对不对)A

A: &Y|AX2KUC  
A share Ａ股；甲类股份 wQw y+S  
abatement of tax 减税；减扣免税额 C{P:1ELYXH  
ABN AMRO Bank N.V. 荷兰银行 W"ldQ  
above-the-line expenditure 线上项目支出；经常预算支出 $>!tpJw  
above-the-line receipt 线上项目收入；经常预算收入 g"Gj8QLDz  
ABSA Asia Limited 南非联合亚洲有限公司 |aMeh;X t  
absolute change 绝对数值变更 `w/b];e1)  
absolute expenditure 实际开支 D.
/3,z  
absolute guideline figure 绝对准则数字 2&d|L|->  
absolute interest 绝对权益 P_Ni 5s)  
absolute order of discharge 绝对破产解除令 DS6g_SS3  
absolute profit margin 绝对利润幅度 cy!;;bB  
absolute value 实值；绝对值 FG6mh,C!  
absolutely vested interest 绝对既得权益 ipn0WQG  
absorbed cost 已吸收成本；已分摊成本 `} :~,E  
absorption 吸收；分摊；合并 |;MW98 A  
absorption rate 吸收率；摊配率；分摊率 >\5IB5'j  
ACB Finance Limited 亚洲商业财务有限公司 h\PybSW4s  
acceptable form of reciprocity 合理的互惠条件 rv;is=#1  
acceptable rate 适当利率；适当汇率 8u4FagQ,  
acceptance agreement 承兑协议 lko k2  
acceptance for honour 参加承兑 GMQKR,6VM  
acceptor 承兑人；接受人；受票人 #5}v?  
acceptor for honour 参加承兑人 /E<:=DD<  
accident insurance 意外保险 i
!dQ Sdf  
Accident Insurance Association of Hong Kong 香港意外保险公会 T
xXX}6  
accident insurance scheme 意外保险计划 m.
 "T3K  
accident year basis 意外年度基准 hT?|:!ED.F  
accommodation 通融；贷款 i.G"21M  
accommodation bill 通融票据；空头票据 !+Us)'L  
accommodation party 汇票代发人 e]@R'oM?#`  
account balance 帐户余额；帐户结余 I2^Eo5'  
account book 帐簿 @bO/5"X,  
account collected in advance 预收款项 dtd}P~  
account current book 往来帐簿 fi;0
0>y  
account of after-acquired property 事后取得的财产报告 |tqYRWn0  
account of defaulter 拖欠帐目 dPCn6  
account payable 应付帐款 Rg6/6/ IN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _1kcz]]F  
account receivable 应收帐款 gzeTBlXg  
account receivable report 应收帐款报表 Lm"zW>v  
account statement 结单；帐单；会计财务报表 (YKkJ  
account title 帐户名称；会计科目 Xgyi}~AoaU  
accountant's report 会计师报告 z]bcg$m  
Accountant's Report Rules 会计师报告规则 =Xh*w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c},wW@SF2W  
Accounting Arrangements 《会计安排》 6P U]I+  
accounting basis 会计基础 m.2=,,r<Fq  
accounting by Official Receiver 破产管理署署长呈交的帐目 bA8RoC  
Accounting Circular 《会计通告》 JPGEE1!B{b  
accounting class 会计类别 *#g[ jl4  
accounting date 记帐日期；会计结算日期 Ft^+P*  
accounting for money 款项核算 pIP^/
H  
Accounting Officer 会计主任 @w{"6xc%a  
accounting period 会计报告期；会计期
8KyF0r?  
accounting policy 会计政策；会计方针 5;_&C=[  
accounting practice 会计惯例 {&d )O  
accounting principle 会计准则 `;\~$^sj}  
accounting record 会计记录 E (bx/f  
accounting report 会计报告 lz88//@gZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b?deZ2"L#  
Accounting Society of China 中国会计学会 .U9A\$  
accounting statement 会计报表 J'#R9NO<  
accounting system 会计制度；会计系统 .}x:yKyi@  
accounting transaction 会计事项；帐务交易 P2>Y0"bY  
accounting treatment 会计处理 \YrvH  
accounting year 会计年度 X>kW)c4{b  
accretion 增值；添加 kb2M3%6V  
accrual 应计项目；应累算数目 o=ULo &9  
accrual basis 应计制；权责发生制 I!;vy/r  
accrual basis accounting 应计制会计；权责发生制会计 &&K"3"um  
accrue 应累算；应计 SvN2}]Kh  
accrued benefit 应累算利益 OXIy0].b  
accrued charges 应计费用 nHTb~t5Ke  
accrued cumulative preference share dividend 应累算的累积优先股股息 0o&B 7N  
accrued expenses 应累算费用 .BjnV%l7Id  
accrued interest payable 应付利息；应计未付利息 <Pg<F[eDM  
accrued interest receivable 应收利息；应计未收利息 TDR2){I  
accrued right 累算权益 (Q~(t  
accruing profit 应累算的利润 NQqq\h  
accumulated fiscal reserve 累积财政储备 0FG|s#Ig  
accumulated profit 累积利润；滚存溢利 Fooa~C"  
accumulated reserve 累积储备 h(M
S>=  
accumulation of surplus income 累积收益盈余 MR-cOPn  
acquired assets 既得资产 @1^:V-=  
acquisition 收购；购置；取得 E!zAUEVQm[  
acquisition cost 购置成本 T,SCK^  
acquisition expenses 购置费用 }j6<S-s~  
acquisition of 100% interest 收购全部股权 gi5Ffvs$  
acquisition of control 取得控制权 d6ABgQi0  
acquisition of fixed assets 购置固定资产 gPzp/I  
acquisition of shell “买壳” 9Ls=T=96  
acquisition price 收购价 DX#_0-o  
act of God 天灾 G;Thz  
acting partner 执事合伙人 !:|[?M.`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /{HK0fd  
active partner 积极参与的合伙人 >J>|+W  
active trading 交投活跃 F|{F'UXj|  
actual circulation 实际流通 #23m_w^L  
actual cost 实际成本 5KvqZ1L  
actual expenditure 实际开支；实际支出 2z615?2_U  
actual income 实际入息；实际收入；实际收益 #uillSV  
actual market 现货市场 ti}G/*4  
actual price 现货价；实际价格 11jDAA(|  
actual profit 实际利润 }&:F,q*  
actual quotation 实盘；实际价位；实际报价 n9N'}z  
actual year basis 按实际年度计算 Y:'#jY*V  
actuals 实货 JBxizJBP  
actuarial investigation 精算调查 h(Ccm
44  
actuarial principle 精算原则 v'X=|$75  
actuarial report 精算师报告 &7m)K>E27  
Actuarial Society of Hong Kong 香港精算学会 Hg%8Q@  
actuarial valuation 精算师估值 y_A?}'X  
actuary 精算师 c3G&)gU4q  
ad referendum agreement 暂定协议；有待覆核的协定 ?2$0
aq  
ad valorem duty 从价税；按值征税  Im8c  
ad valorem duty system 从价税制 KuohUH+  
ad valorem fee 从价费 .,7ZDO9{  
ad valorem tariff 从价关税 tpP2dg9dF  
additional allowance 额外免税额 g{%2*{;i  
additional amount for unexpired risk 未过期风险的额外款额 -y5Zc?e  
additional assessable profit 补加应评税利润 2=p"%YSn  
additional assessment 补加评税 B@@j-  
additional commitment 额外承担 Th(F^W9  
additional commitment vote 额外承担拨款 Eh*t;J=O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Yvbk[Rb  
additional dependent parent allowance 供养父母额外免税额 >h<bYk"9Q  
additional provision 额外拨款 Isna KcLM  
additional stamp duty 附加印花税 AiE\PMF~{P  
additional tax 补加税罚款；补加税款 s#2<^6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \~ql_X;3  
adjudged bankrupt 被裁定破产 4bZ +nQgLu  
adjudicated bankrupt 裁定破产人 .e8S^
lSl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xPJ kadu  
adjudication of bankruptcy 裁定破产；宣告破产 P<GHX~nB  
adjudication of insolvency 裁定无力偿还债务 %*`yd.L0W  
adjusted actual 经调整的实数；调整后的实数 Vj{}cL"MR  
adjusted current assets 经调整的流动资产；调整后的流动资产 X=d;WT4,,  
adjusted figure 经调整的数字；调整后的数额 <<:a>)6\  
adjusted liabilities 经调整的负债；调整后的负债 #ZS8}X*S  
adjusted loss 经调整的亏损；调整后的亏损 }2-p=Y:6  
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 *UlL\  
adjusted profit 经调整的利润；调整后的利润 ":upo/xN  
adjusted surplus 经调整的盈余额；调整后的盈余额 L.M|o  
adjusted value 经调整的价值；调整后的价值 q\gvX 76a  
adjustment 调整；修订；理算〔保险〕 ZRr S""V  
adjustment centre 调剂中心 ;%tu;  
adjustment lag 调整过程的时间差距；调整时差 :\+\/H
Tbh  
adjustment mechanism 调整机制 ezR!ngt  
adjustment of loss 亏损调整 NDaM;`  
adjustment process 调整过程；调整程序 \r+8}8  
adjustment range 调整幅度 G oJ\6&"  
administered exchange rate 受管制汇率 bu|ecv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 sBfPhBT|  
administration expenses 行政费用 Ap[}[:U  
administration fee 手续费；行政费 qmJ^@dxs  
administration in bankruptcy 破产管理 5{uK;Vxse  
administration order 遗产管理令 ' y9yx[P  
administrator 管理人；遗产管理人 A"8"e*  
administrator of the estate 遗产管理人 b!ea(D!:  
admission of debt 债项承认书 6bW:&IPQ;  
admission of proof 接纳债权证明 r=3knCEWK  
advance 放贷款项；垫付款项；预支款项；预付款项 @JL+xfz  
advance account 暂支帐目；预付款帐户 Q4JvFy0'  
advance compensation 预付补偿金 J}vxK H#=  
advance from shareholder 股东垫款 =P.m5e<  
advance pending reimbursement 预支以待日后付还 {Z=m5Dy}  
advanced economy 先进经济体系 Cw_XLMY%V1  
advancement 预付；预付财产 _^)<d$R<  
advances warrant 垫款令 H!NyM}jsr  
advancing 贷出 E-_Q3^
  
adverse balance 逆差 aj:B+}1  
adverse exchange 逆汇 &@MiR8  
advertisement addressed to shareholders 在报章刊登的致股东通告 c#6g[TE@  
advice for collection 托收通知书 *1[v08?!  
advice of drawing 提款通知书；汇票通知书 `/z6Q"  
advice of payment 付款通知 '!6Py1i  
Advisory Committee [Securities and Futures Commission] L)LW5%.6  
谘询委员会〔证券及期货事务监察委员会〕 CrIt h/Z  
Advisory Committee on Diversification 经济多元化谘询委员会 'l}T_7g  
affidavit 誓章；遗产申报誓章
\|}dlG  
affidavit of no receipt 述明无收款的誓章  `=h`:`  
affiliate 联号；联营公司；附属公司 _@47h86Q  
affiliated company 附属公司；联号；联营公司 Wqu][Wa[Z
 
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3+EAMn  
affordability 负担能力 oT
\u^WU  
African Development Bank [AfDB] 非洲开发银行 -b4#/q+bb+  
after-acquired property 事后取得的财产 LJ|2=lI+jb  
after-hours dealing 市后交易 e:~r_,K  
after-tax profit 税后盈利；税后利润；税后溢利 iJrF$Xw  
agency agreement 代理协议 !L#>wlX)  
agency expenses 代理机构的开支 9w=GB?/  
agency fee 代理费 -&ic%0|f  
Agency Law 《代理法》 rK\)  
agent 代理人；承销人 URodvyD  
agent of company 公司代理人 t TAqln|  
agent's fee 代理人费；经纪费 !Bv"S0  
aggregate 总计；总数；总体数字 H-sJt:  
aggregate amount 总款额；总额 9p#Laei].  
aggregate assets and liabilities 总体资产与负债 BF_R8H,<%  
aggregate at constant price 按固定价格计算的总体数字 O,kzU,zOs  
aggregate demand 总需求 h
o7L@NR  
aggregate gross position 总持仓量 hK,e<?N^  
aggregate limit 总限额 m"<Sb,"x!  
aggregate of salaries tax 合计薪俸税 xnW3,:0  
aggregate performance 总体表现；总体业绩 \p-3P)U  
aggregate supply 总体供应 |@x^5Ab$T  
aggregate surplus 总盈余 X&[S.$_U  
aggregate total 整体总额 $`Z-,AJc  
aggregate value 总值；合计价值 hwaU;>F  
aggregated basis 合计基准 3YG[~
o|4  
aggregated net chargeable income 合计应课税入息实额 PSO9{!  
aggregation 合并计算；合计；总和 ^qaS  
aggregation of incomes of husband and wife 夫妇入息合并计算 `!.)"BI/s  
aggregation of property 财产的总和 )@xHL]!5m  
agio 差价；贴水 \tj7Jy  
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》 "Z&-:1tP{9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #S/]=D  
《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》 0Jh^((i*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1XAXokxj  
《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》 Gyak?.@R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :K ^T@F5n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9U_uw Rv2  
agreement for a settlement 授产协议 t?:}bw+m  
agreement for assignment 转让协议 !TH3oLd"  
agreement for sale 售卖协议；买卖协议 *Op;].>E  
agreement for sale and purchase 买卖协议 fAu^eS%>7  
agreement for the payment of interest 支付利息协议 Zr0b
Ve+h  
agreement for the repayment of money 还款协议 Zz<k^
 
agreement of reinsurance 再保险协议 fWx %?J  
Agricultural Bank of China 中国农业银行 CfguL@tR.  
air passenger departure tax 飞机乘客离境税 =kz(1Pb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "F(LTppy  
airport tax 机场税 i(
^&ZmG  
alcohol duty 酒精税 kCXQHX  
alienation 让与；让渡；转让 I
+,~pmn:  
alimony 生活费；赡养费 v`"z  
All Ordinaries Index [AOI] 所有普通股指数 &@O]'  
all risks 全险；综合险 O\h*?, )  
All Sales Record for Stock Market 《股票市场成交报告》 /Q4TQ\:  
Allied Capital Resources Limited 新联财务有限公司 (j^Qa~{mG4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4aAuE0  
allocation letter 拨款信件 d`he Wv^/`  
allocation of fund 分配款项；预留款项 uXX3IE[  
allocation of profit 利润分配；溢利分配 o5UM)g  
allocation warrant 拨款令 @)A)cBv#  
allotment 分配；配股 42a.@JbLQ  
allotment notice 股份配售通知；配股通知
Wj"\nT4  
allotment of shares 股份分配 ]Q Y:t:-  
allowable 可获宽免；免税的 IJxBPwh  
allowable business loss 可扣除的营业亏损 9E/{HNkf  
allowable expenses 可扣税的支出 B? $9M9  
allowance 免税额；津贴；备抵；准备金 w-%V9]J1  
allowance for debts 债项的免税额 $4^cbk  
allowance for depreciation by wear and tear 耗损折旧免税额 =IQ+9Fl2  
allowance for funeral expenses 殡殓费的免税额 iGxlB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "@1e0`n Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 P|> fO'  
allowance to debtor 给债务人的津贴 B{UL(6\B  
alteration of capital 资本更改 sb Wn1 T U  
alternate trustee 候补受托人
DQ'=$z  
amalgamation 合并 '->%b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _g|zDi^  
ambit of charges 征税范围；收费范围 u^DfRd&P0  
amended valuation 经修订的估值 LU
Gyc( h  
American Commodities Exchange 美国商品交易所 DJxe3<  
American Express Bank Limited 美国运通银行 :DI``]Si\  
American Stock Exchange 美国证券交易所 KMO(f!?  
amortization 摊销 J<g$hk  
amount due from banks 存放银行同业的款项 !^{0vFWE  
amount due from banks abroad 存放海外银行同业的款项 D00I!D16  
amount due from holding companies 控股公司欠款 B?BB  
amount due from local banks 存放本港银行同业的款项 m0}Pq{g  
amount due to banks 银行同业的存款 B$R"Ntp  
amount due to banks abroad 海外银行同业的存款 {E6M_qZ  
amount due to holding companies 控股公司存款 S VCTiG8t  
amount due to local banks 本港银行同业的存款 &cnciEw1  
amount due to outport banks 外埠银行同业的存款 pCXceNFo  
amount for note issue 发行纸币的款额 +Bg$]~T  
amount of bond 担保契据的款额 Lnin;0~{  
amount of consideration 代价款额 i3bH^WwE&k  
amount of contribution 供款数额 ?b?6/_W~R  
amount of indebtedness 负债款额 ({XB,Rm  
amount of principal of the loan 贷款本金额 h<)YZ
[;x  
amount of rates chargeable 应征差饷数额 nQe
^Bn  
amount of share capital 股本额 K(&I8vAp  
amount of sums assured 承保款额 KIY/nu   
amount of variation 变动幅度 G(g`>' m  
amount of vote 拨款数额 5Lmhip  
amount payable 应付款额 }V20~ hi  
amount receivable 应收款额 qH#?, sK ^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F1m 1%
  
analysis 分析 $AGW8"  
ancillary risk 附属风险 (v<l9}!  
annual account 周年帐目；周年帐目报表；年度决算；年结 0GEM3~~D.?  
annual accounting date 年结日期 q"Ct=d  
annual allowance 每年免税额；年积金；年度津贴；年津 RO>3U2  
annual balance 年度余额 uY{zZ4iw  
annual disposable income 每年可动用收入 }BTK+Tk8  
annual estimates 周年预算 0;Lt  
annual fee 年费 s"hSn_m  
annual general meeting 周年大会 OVwcjhQ  
annual growth rate 年增率；每年增长率 _ELuQ>zM]+  
annual long-term supplement 长期个案每年补助金 N4]Sp v  
annual pensionable emolument 可供计算退休金的年薪 ]i$
<<u  
annual report 年报 $ z4JUr!m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #b u]@/  
annual return 周年报表；周年申报表；每年报税表格 <OX_6d*@  
Annual Return Rules 《周年报表规则》 ( (.b&  
annual review of consumer prices 每年消费物价回顾 OvL@@SX |  
annual roll-forward basis 逐年延展方式 9T`$gAI  
annual salary 年薪 9%+Nzo(Fd  
annual statement 年度报表；年度决算表 vBP 5n  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Sn6cwf9.s  
annuitant 年金受益人 ~3f`=r3/.  
annuity 年金  fP+RuZ  
annuity contract 年金合约 4b\R@Knu  
annuity on human life 人寿年金 6wIo95`  
antecedent debt 先前的债项 ]2:w?+
T  
ante-dated cheque 倒填日期支票 UweXz.x7  
anticipated expenditure 预期开支
(d9G`  
anticipated net profit 预期纯利 54X=58Q  
anticipated revenue 预期收入 *$%ch=  
anti-inflation measure 反通货膨胀措施 ld*W\  
anti-inflationary stance 反通货膨胀立场 F0.Rv):  
apparent deficit 表面赤字 WruSL|4iH  
apparent financial solvency 表面偿债能力 UY(pKe>  
apparent partner 表面合伙人 8C,}nh
 
application for personal assessment 个人入息课税申请书 , %8keGhl  
application of fund 资金应用 LS"_-4I}  
application to release as liquidator and to destruct the books of accounts and documents s5`CV$bz  
申请免除清盘人职务及毁灭帐簿与文件 @ Sq =q=S  
appointed actuary 委任精算师 prIPPeMdz  
appointed auditor 委任核数师；委任审计师 a ~  
appointed trustee 委任的受托人 !?AgAsSmc  
appointer 委任人 V-1H(wRu  
apportioned pro rata 按比例分摊 5|nT5oS  
apportionment 分配；分摊 4q9+a7@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yz%AKp  
apportionment formula 分摊方程式 c0I;8z`b  
apportionment of estate duty 遗产税的分摊 %S`ygc}|  
appraisal 估价；评估 hg2a,EU\Z  
appreciable growth 可观增长 U z*7J  
appreciable impact 显着影响 MNuBZnO  
appreciable increase 可观增长 `_MRf[Z}  
appreciation 增值；升值 I{/}pr>  
appreciation against other currencies 相对其他货币升值 3np |\i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n]%T>\gw  
appreciation tax 增值税 5`_UIYcI  
appropriation 拨款；拨用；拨付 ''P
u  
appropriation account 拨款帐目 9$ VudE>;  
Appropriation Bill 拨款法案 TnuaP'xZ  
appropriation-in-aid system 补助拨款办法
g!QX#_~Il  
approved assets 核准资产 (h8RthQt  
approved basket stock 认可一篮子证券 i%FpPni  
approved budget 核准预算 U"qR6  
approved charitable donation 认可慈善捐款 QIK;kjr*A3  
approved charitable institution 认可慈善机构 buj*L&  
approved currency 核准货币；认可货币 **,(>4j  
approved estimates 核准预算 0Z.X;1=  
approved estimates of expenditure 核准开支预算 MH0xD  
approved overseas insurer 核准海外保险人 eNHSfq  
approved overseas trust company 核准海外信托公司 !#NGGIp;  
approved pooled investment fund 核准汇集投资基金 MD4RSl<F  
approved provident fund scheme 认可公积金计划 e(z'uA{!  
approved provision 核准拨款 ]QJN` ;b0  
approved redeemable share 核准可赎回股份 ydZS^BqG  
approved regional stock 认可地区性证券 iQT$#"m n  
approved retirement scheme 认可退休金计划 >~F_/Z'5  
approved subordinated loan 核准附属贷款 &.v|yG]&  
arbitrage 套戥；套汇；套利 F `4a0~?  
arbitrageur 套戥者；套汇者 oCxh[U@*D  
arbitrary amount 临时款项 ,J@A5/B,AA  
arrangement 措施；安排；协定 \kR:GZ`{UV  
arrears 欠款 o8RVmOXe  
arrears of pay 欠付薪酬 7hzd.  
arrears of revenue 逾期未收税款；逾期未收的帐项 c,yjsxETW  
articles of association 组织章程；组织细则；组织章程细则 J4) ?hS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /bSAVSKR  
ascertainment of profit 确定利润 ZZ? KD\S5  
"Asia Clear" “亚洲结算系统” 4[XiD* *  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Fkvf[!Ci  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =Hd+KvA  
Asian Development Fund [ADF] 亚洲发展基金 Ya*<me>`  
Asian dollar bond 亚洲美元债券 -d*zgP  
Asian dollar market 亚洲美元市场 lZ*V.-D^
]  
Asian dollar rate 亚洲美元利率 S^c;
i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Tlar@lC|u  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 nO
m-Yb+F  
asked price 沽盘；喊价；索价；卖方报价 V[#$Sz[G  
assessable income 应评税入息 v =]!Po&Q-  
assessable loss 应评税亏损 d#U~
>wr  
assessable profit 应评税利润 kSfNu{YS  
assessable value 应评税值 W<c95Q
D.  
assessed profit 估定利润 |?gO@?KD
Z  
assessed value 经评估价值 N<N uBtkA  
assessment 评税；评定；估价；评税单 NI^jQS M]  
assessment number 评税编号；估价编号 my}l?S[2d@  
assessment of additional tax 补加税评税 t_"]n*zk1  
assessment of performance 业绩评估；实绩评价 L; o$vI~U,  
Assessor 评税主任 r.ib"W#4  
asset price bubbles 资产价格泡沫 U)JwoO  
asset-backed securities 具资产保证的证券 H/^t]bg,  
assets accretion 资产增值 sK/Z'h{|  
assets and liabilities 资产与负债 Qn!KL0w  
assets betterment statement 资产递增表；资产改进表 yEPkF0?  
assets lending 实物放款；有抵押贷款 t%fcp  
assets of the company passing on the death 死者去世时转移的公司资产 (7*((  
assets pledged as security for liabilities 用作负债抵押的资产 haSC[[o=  
assets portfolio 资产投资组合 ]Vm:iF#5P  
assets price 资产价格 \%czNF  
assets quality 资产质素 #zed8I:w  
assets realization 资产变现 BCI[jfd7  
assets refinancing arrangement 资产再集资安排 F@ld#O  
assets securitization 资产证券化 A|`mIma#  
assets situated outside Hong Kong 在香港以外地方的资产 6 =H]p1p~O  
assets stripping 削减资产；拆卖资产 L;i(@tp|v  
assets value 资产值 IJk<1T7:(W  
assignee 承让人 2uzy]faM  
assignment 转让；转让书；转让契 ,Zva^5  
assignment of interest 权益转让 O$(#gB'B  
assignment of letters patent and trade mark 专利证书及商标转让 QB<~+dW  
assignment of property 物业转让；物业转让书 M\D25=(  
assignment right 转让权 F T$x#>  
assignor 转让人 0x2[*pJ|IW  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1EHL8@.M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "KKw\
i  
associate member 附属会员 O"ebrv  
associated body corporate 相联法人团体 >|rU*+I`  
associated company 相联公司；联属公司 V'8Rz#Gc5  
associated corporation 相联法团 }G ^nK m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *cy!PF&  
公认会计师公会〔英国〕 1a tQ9  
Association of Futures Exchange Brokers 香港期货经纪协会 Zq"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &Vy.)0  
association of underwriters 承保人组织 ~F.kgX  
assumption of control 接管 ZkqZO#nq C  
assurance 担保；保险；转易；转易书 Zv5vYe9Ow  
assurance of interest 权益的转易 XR+  
at 19XX price 按一九ＸＸ年价格计算 {lbNYjknS  
at a discount 按赔价计算；按贴水价格计算；打折扣 l&_PsnU  
at a premium 按溢价计算；按升水价格计算 nC5]IYL|  
at call 通知付款；按通知 VLcwBdo  
at constant market price 按固定市价计算 ,DD}o  
at constant price 按固定价格计算 ho%G  
at cost 按成本计算 4XgzNwm  
at current market price 按当时市价计算；按现时市价计算 f/vsf&^O  
at current price 按当时价格计算；按现时价格计算 .c]@xoC  
at factor cost 按要素成本计算；按生产要素成本计算 I\<)9`O  
at money-of-the-day price 按付款当日价格计算 $6~t|[7:%Y  
at or better 按指定或较佳价位〔买卖指令〕 P{2j31u`  
at par 按面值计算；平价 hiw>Q7W  
at sight 见票即付 |lMc6C  
at the close 按收市盘 B4eV$~<  
at the opening 按开市盘 PB;j4  
attestation 见证；见证条款 Zq{TY)PI]  
at-the-money option 平价期权 ^IqD^(Kb  
attorney 受权人；受托代表人 {.r #j|  
attornment 新拥有人承认书 giHqc7-PaX  
attributable profit 可归属利润 * zc[t  
attributable share value 可归属股份价值 v!j%<H`NI  
Auckland Stock Exchange 奥克兰证券交易所 =\IUBH+C  
auction 拍卖 ,*Z/3at}5M  
auctioneer 拍卖商 NL-V",gI-~  
audit 审计；核数 er.;qV'Wz6  
Audit Commission 审计署 9.wZhcqqU  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |w.h97fj  
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〕 l}~9xa}:D|  
audit review 帐目审查 42=
/$V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 SedVp cb+  
audited account 审计帐目；经审计的帐目 V
)c.AX5  
audited annual account 经审计的周年帐目 fF^A9{{BS  
audited balance sheet 经审计的资产负债表 "h:#'y$V  
auditor 核数师；核数主任；审计师 hu5o{8[  
auditor's certificate 核数师证明书；审计师证明书 ~_|CXPiQ8  
auditor's report 核数师报告；审计师报告 `k-|G2
 
Aussie bond 澳元债券 a,eEP43dn  
austerity budget 紧缩预算 h|.{dv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 a)' P/P  
Australia All Ordinaries Index 澳洲所有普通股票指数 kd OIL2T  
Australian Dollar [AUD] 澳元 N
>IkK*v  
Australian Options Market 澳大利亚期权市场 BeFXC5-qat  
Australian Securities Commission 澳洲证券事务监察委员会 \t]_UNGyW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 x$) E^|A+  
Australian Stock Exchange 澳大利亚证券交易所 tja7y"(]  
Austrian Schilling [ATS] 奥地利先令 bO+e?&vQ%  
authentication 认证；鉴证 LY2QKjgP  
authority to purchase 委托购买证；委购书 [6CWgQ%Ue  
authorization 认可；核准；授权；授权书 3Qd%`k  
authorization by direction 指示授权 %FJB9?9=|  
authorization by instruction 指令授权 LJOJ2x  
authorization by warrant 令状授权 VgO.in^q  
authorization of unit trust 单位信托的认可 #]J"j]L  
authorized agent 指定代理人 s1J(-O  
authorized capital 法定资本 GHFYIor  
authorized clerk 出市员 w01u~"E  
authorized dealer 认可交易商 *
0z'!m12  
authorized financial institution 认可财务机构 Ebp=du  
authorized fund 认可基金 {-51rAyi  
authorized fund house 获授权的基金公司；认可基金公司 $AHdjQ[;6-  
authorized institution 认可机构 }CvhLjo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~:N 1[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $s,(-C  
authorized insurer 获授权保险人；获认可承保人 m}]\^$d  
authorized investment 特准投资项目 ~b})=7n.  
authorized person 获授权人 ztC>*SX  
authorized representative 获授权代表 9'A^n~JHF  
authorized share capital 法定股本 [_HOD^  
automated quotation system 自动报价系统 w sbzGW~=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] toel!+  
自动交易系统〔香港期货交易所有限公司〕 gp4@6HuUd  
automatic adjustment mechanism 自动调整机制 5UvqE_  
automatic adjustment system 自动调整系统 Y{<SD-ibZ$  
Automatic Clearing House 自动票据交换所 6*s:I&  
automatic exchange rates accumulation system 自动化汇率累集系统 CK8!7=>}^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @O8X )  
automatic teller machine [ATM] 自动柜员机 c\VD8 :  
autopay 自动转帐 tJpK/"R'  
available assets 可用资产
0W,.1J2*  
available fiscal reserve 现存财政储备 Q+dLWFI  
available profit 可用利润 }Io5&ww:U  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Is>~P*2Y=  
average 平均；平均数；海损 U,V+qnS  
average basic salary 平均基本薪金 *rmM2{6  
average consumer expenditure 平均消费开支；一般消费开支 S'=}eeG  
average cost 平均成本 7w.9PNhy  
average cost of land production 增辟土地平均成本 hlG
rnL  
average daily turnover 平均每日成交额 RP%FMb}nt  
average daily wage rate 平均每日工资率 LUEZqIf  
average expenditure pattern 平均开支模式 [{6fyd;  
average growth rate 平均增长率 vOU9[n N[  
average net fixed assets 固定资产平均净值 :_pn|  
average of relatives 相对价格平均数 MLN+ BuS  
average price 平均价格 8>
[o.xV  
average propensity to consume 平均消费倾向；一般消费倾向 >njX=r.  
average propensity to save 平均储蓄倾向；一般储蓄倾向 y>]Yq-  
average rate 平均率 BO'7c1FU  
average revenue 平均收入；平均收益 2{4f>,][  
average stock 平均库存；平均存货 v8>bR|n5  
average yearly rent 平均年租 U<wM#l P|Z  
avoidance of double taxation 避免双重课税 Sw`+4 4  
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 qD{~QHDa  
B[fbPrM  
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