一些有用的会计术语(也不知道发的地方对不对)A

A: ~**x_ v  
A share Ａ股；甲类股份 {ya
.  
abatement of tax 减税；减扣免税额 vf$IF|  
ABN AMRO Bank N.V. 荷兰银行 +iFt)  
above-the-line expenditure 线上项目支出；经常预算支出 | oK9o6m4  
above-the-line receipt 线上项目收入；经常预算收入 Aq*?Q/pV  
ABSA Asia Limited 南非联合亚洲有限公司 :enR8MS  
absolute change 绝对数值变更 @K+gh
#  
absolute expenditure 实际开支 uo J0wG.  
absolute guideline figure 绝对准则数字 f$6N  
absolute interest 绝对权益 h6OQeZ.  
absolute order of discharge 绝对破产解除令 ]@ke_' "  
absolute profit margin 绝对利润幅度 wpN3-D  
absolute value 实值；绝对值 fISK3t/=C  
absolutely vested interest 绝对既得权益 _ilitwRN3  
absorbed cost 已吸收成本；已分摊成本 fU?#^Lg  
absorption 吸收；分摊；合并 lgS7;  
absorption rate 吸收率；摊配率；分摊率 1YJ?Y  
ACB Finance Limited 亚洲商业财务有限公司 =4co$oD}  
acceptable form of reciprocity 合理的互惠条件 |/^S%t6*  
acceptable rate 适当利率；适当汇率 ;>f\fhi'  
acceptance agreement 承兑协议 3l45(%g+  
acceptance for honour 参加承兑 (XW'1@b  
acceptor 承兑人；接受人；受票人 ]wdE :k,D  
acceptor for honour 参加承兑人 y
`j=(|DV  
accident insurance 意外保险 vq^';<Wh.  
Accident Insurance Association of Hong Kong 香港意外保险公会 <R;wa@a>  
accident insurance scheme 意外保险计划 _^NaP  
accident year basis 意外年度基准 6%ofS8[  
accommodation 通融；贷款 $Seh4  
accommodation bill 通融票据；空头票据 &Cv  
accommodation party 汇票代发人 |bnYHP$!  
account balance 帐户余额；帐户结余 T'vI@i9  
account book 帐簿 TH'8^wf  
account collected in advance 预收款项 [A/2 Ms  
account current book 往来帐簿 X-_VuM_p  
account of after-acquired property 事后取得的财产报告 l>b'b e9  
account of defaulter 拖欠帐目 .=TXi<8Brw  
account payable 应付帐款 R-9o3TPa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 m7g*zu2#  
account receivable 应收帐款 GT)7VFrL  
account receivable report 应收帐款报表 @$n $f  
account statement 结单；帐单；会计财务报表 ;Tp9)UP)  
account title 帐户名称；会计科目 `6J7c;:  
accountant's report 会计师报告 (lV
My\  
Accountant's Report Rules 会计师报告规则 0bM_EC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %
" 7UYLX  
Accounting Arrangements 《会计安排》 Ao$k[#px  
accounting basis 会计基础 _<FUS'"  
accounting by Official Receiver 破产管理署署长呈交的帐目 J sz=5`  
Accounting Circular 《会计通告》 g:a[N%[C  
accounting class 会计类别 W h
9L!5  
accounting date 记帐日期；会计结算日期 $b1>,d'oz  
accounting for money 款项核算 S-88m
/"]s  
Accounting Officer 会计主任 qbfX(`nS  
accounting period 会计报告期；会计期 #jrlNg4(  
accounting policy 会计政策；会计方针 (C#0 ML  
accounting practice 会计惯例 >MN"87U6  
accounting principle 会计准则 ;Vat\,45pg  
accounting record 会计记录 (0b\%;}  
accounting report 会计报告 6bhb_U'f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Yq6 @R|u  
Accounting Society of China 中国会计学会 CYgokS\=,  
accounting statement 会计报表 q
b=2J5su  
accounting system 会计制度；会计系统 &BrFcXF  
accounting transaction 会计事项；帐务交易 Lr"cO|F  
accounting treatment 会计处理 h7q{i|5  
accounting year 会计年度 5rB>)p05[  
accretion 增值；添加 4RB
%r  
accrual 应计项目；应累算数目 #jg-q|nd  
accrual basis 应计制；权责发生制 bUm%#a  
accrual basis accounting 应计制会计；权责发生制会计 '(3 QyCD  
accrue 应累算；应计 IRx%L?  
accrued benefit 应累算利益 ]zaTX?F:  
accrued charges 应计费用 IiqqdU]  
accrued cumulative preference share dividend 应累算的累积优先股股息 _$c o Y  
accrued expenses 应累算费用 .,xyE--;d  
accrued interest payable 应付利息；应计未付利息 sV,Yz3E<u$  
accrued interest receivable 应收利息；应计未收利息 1L4-;HYJm  
accrued right 累算权益 ;9mRumLG"  
accruing profit 应累算的利润 /X.zt `  
accumulated fiscal reserve 累积财政储备 Lk,q~  
accumulated profit 累积利润；滚存溢利 4tLdqs  
accumulated reserve 累积储备 go AV+V7  
accumulation of surplus income 累积收益盈余 4~h0/H"  
acquired assets 既得资产 6384$mT,S  
acquisition 收购；购置；取得 F+(S-Qk1  
acquisition cost 购置成本 [BD`h  
acquisition expenses 购置费用 \{:A&X~\!  
acquisition of 100% interest 收购全部股权 jDb\4QyC  
acquisition of control 取得控制权 LxhS 9  
acquisition of fixed assets 购置固定资产 (KyOo,a  
acquisition of shell “买壳” re[5lFQ~Z  
acquisition price 收购价 wrgB =o  
act of God 天灾 }k-8PG =  
acting partner 执事合伙人 ^rO"U[To  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1bQO:n):~  
active partner 积极参与的合伙人 =EFh*sp  
active trading 交投活跃 _MTZuhY  
actual circulation 实际流通 L7buY(F(  
actual cost 实际成本 \]f+{d-&  
actual expenditure 实际开支；实际支出 j AOy3c  
actual income 实际入息；实际收入；实际收益 dv\bkDF4A  
actual market 现货市场 gR# k'  
actual price 现货价；实际价格 M9R'ONYAa  
actual profit 实际利润 Eqz|eS*6  
actual quotation 实盘；实际价位；实际报价 9gw;MFP)D  
actual year basis 按实际年度计算 z+Fu{<#(  
actuals 实货 eZ(ThA*2=t  
actuarial investigation 精算调查 uc@4fn  
actuarial principle 精算原则 EGt 50  
actuarial report 精算师报告 er7(Wph  
Actuarial Society of Hong Kong 香港精算学会 (Q=o9o:b  
actuarial valuation 精算师估值 SkmTW@v  
actuary 精算师 CYy=f-  
ad referendum agreement 暂定协议；有待覆核的协定 -_t4A *  
ad valorem duty 从价税；按值征税 8bdO-LJ9  
ad valorem duty system 从价税制 ptT-{vG  
ad valorem fee 从价费 02t({>`  
ad valorem tariff 从价关税 4;Ucas6  
additional allowance 额外免税额 _-y1>{]H  
additional amount for unexpired risk 未过期风险的额外款额 T
YGI f4z  
additional assessable profit 补加应评税利润 56<UxIa~  
additional assessment 补加评税 /i>n1>~yn  
additional commitment 额外承担 ]-X6Cl  
additional commitment vote 额外承担拨款 bpZA%{GS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uPl}NEwU|  
additional dependent parent allowance 供养父母额外免税额 f^1J_}cL  
additional provision 额外拨款 &Ril[siw  
additional stamp duty 附加印花税 bl a`B=r  
additional tax 补加税罚款；补加税款 7>gjq'0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 mW'3yM  
adjudged bankrupt 被裁定破产 mA$y$73=T  
adjudicated bankrupt 裁定破产人 ?j/FYi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |8CxMs  
adjudication of bankruptcy 裁定破产；宣告破产 _LwF:19Il  
adjudication of insolvency 裁定无力偿还债务 \;~Nj#  
adjusted actual 经调整的实数；调整后的实数 N? Jy  
adjusted current assets 经调整的流动资产；调整后的流动资产 3#t#NW*e  
adjusted figure 经调整的数字；调整后的数额 fEL 9J{  
adjusted liabilities 经调整的负债；调整后的负债 d%0Gsga}  
adjusted loss 经调整的亏损；调整后的亏损 q`r| DcN~  
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 4Z%1eOR9V  
adjusted profit 经调整的利润；调整后的利润 /A,w{09G  
adjusted surplus 经调整的盈余额；调整后的盈余额 3S+9LOrhY  
adjusted value 经调整的价值；调整后的价值 PF/K&&9}
 
adjustment 调整；修订；理算〔保险〕 #)~u YQ  
adjustment centre 调剂中心 7nnF!9JOv  
adjustment lag 调整过程的时间差距；调整时差 ]>(pj9)  
adjustment mechanism 调整机制 J";N^OR{A%  
adjustment of loss 亏损调整 Gl'G;F$Y-  
adjustment process 调整过程；调整程序 >"!ScYn  
adjustment range 调整幅度 0}e?hbF%U  
administered exchange rate 受管制汇率 /.7RWy`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 * rlVE  
administration expenses 行政费用 =9ff983  
administration fee 手续费；行政费 4xg)e` *U  
administration in bankruptcy 破产管理 e7"T37  
administration order 遗产管理令 pTq DPU  
administrator 管理人；遗产管理人 !Ea >tQ|  
administrator of the estate 遗产管理人 ^4$4x  
admission of debt 债项承认书 Wx]Xa]-  
admission of proof 接纳债权证明 ]Pe>T&  
advance 放贷款项；垫付款项；预支款项；预付款项 [yN+(^i  
advance account 暂支帐目；预付款帐户 ./XX  
advance compensation 预付补偿金 SZe55mK`  
advance from shareholder 股东垫款 wl]3g  
advance pending reimbursement 预支以待日后付还 _"
Bj`5S  
advanced economy 先进经济体系 M#o.O?.`  
advancement 预付；预付财产 ``jNj1t{}  
advances warrant 垫款令 1!(lpp
 
advancing 贷出 Y}R$RDRL  
adverse balance 逆差 2 G_KTYJ  
adverse exchange 逆汇 xSD*e 0  
advertisement addressed to shareholders 在报章刊登的致股东通告 B@M9oN
WHu  
advice for collection 托收通知书 g=nb-A{#  
advice of drawing 提款通知书；汇票通知书 yR|2><A  
advice of payment 付款通知 uFSU|SDd.  
Advisory Committee [Securities and Futures Commission] 5GScqY,aB  
谘询委员会〔证券及期货事务监察委员会〕 i!}k5k*Z  
Advisory Committee on Diversification 经济多元化谘询委员会 n?cC]k;P~  
affidavit 誓章；遗产申报誓章 $Okmurnn  
affidavit of no receipt 述明无收款的誓章 .5a>!B.I  
affiliate 联号；联营公司；附属公司 *KDTBd  
affiliated company 附属公司；联号；联营公司 LXX('d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HJ]v-  
affordability 负担能力 $]_SPu  
African Development Bank [AfDB] 非洲开发银行 rwXpB<@l@  
after-acquired property 事后取得的财产 `$JvWN,kB  
after-hours dealing 市后交易 /5Qh*.(S  
after-tax profit 税后盈利；税后利润；税后溢利 &P9fM-]b s  
agency agreement 代理协议 kll!tT-N-  
agency expenses 代理机构的开支 r craf4%  
agency fee 代理费 KJQ8Yhq  
Agency Law 《代理法》  Ll; v[Y  
agent 代理人；承销人 9pnOAM}  
agent of company 公司代理人 %Ve@DF8G  
agent's fee 代理人费；经纪费 nu+K N,3R"  
aggregate 总计；总数；总体数字 |#o' =whTl  
aggregate amount 总款额；总额 VB*c1i  
aggregate assets and liabilities 总体资产与负债 4Pc-A  
aggregate at constant price 按固定价格计算的总体数字 %pq.fZI  
aggregate demand 总需求 G?$o+Y'F  
aggregate gross position 总持仓量 ^L$`)Ja  
aggregate limit 总限额 Ty
&1
R?  
aggregate of salaries tax 合计薪俸税 YSGE@  
aggregate performance 总体表现；总体业绩 hQx*#:ns  
aggregate supply 总体供应 ben-<3r  
aggregate surplus 总盈余 |OCiq|#  
aggregate total 整体总额 <e BmCrJ  
aggregate value 总值；合计价值 {7m2vv?Z  
aggregated basis 合计基准 h#4n  
aggregated net chargeable income 合计应课税入息实额 {rMf/RAE  
aggregation 合并计算；合计；总和 2{=D)aC$f  
aggregation of incomes of husband and wife 夫妇入息合并计算 B1|nT?}J(  
aggregation of property 财产的总和 ~_JfI7={Jn  
agio 差价；贴水
PI%l  
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》 9k71h`5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0>CG2SRn  
《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》 [ K/l;Zd  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment cJ$jU{}  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 9*s8%pL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment KDEyVYO:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
n~yHt/T  
agreement for a settlement 授产协议 cy,6^d  
agreement for assignment 转让协议 }O~D3z4l0  
agreement for sale 售卖协议；买卖协议 q]: 72+  
agreement for sale and purchase 买卖协议  sG#Os  
agreement for the payment of interest 支付利息协议 5B:"$vC{=  
agreement for the repayment of money 还款协议 QEqYqAGzu|  
agreement of reinsurance 再保险协议 Mu`_^gG  
Agricultural Bank of China 中国农业银行 eG(YORkR  
air passenger departure tax 飞机乘客离境税 /~'C!so[v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 r~T!$Tb  
airport tax 机场税 +I5\`By=  
alcohol duty 酒精税 j}.gK6Yq*  
alienation 让与；让渡；转让 Uzvd*>mv  
alimony 生活费；赡养费 S\N l|U[  
All Ordinaries Index [AOI] 所有普通股指数 cwvJH&%0  
all risks 全险；综合险 ZVH 9je  
All Sales Record for Stock Market 《股票市场成交报告》
^}$t(t  
Allied Capital Resources Limited 新联财务有限公司 >4wigc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 iWjNK"W  
allocation letter 拨款信件 'Iw`+=iVz  
allocation of fund 分配款项；预留款项 p]S'pzh  
allocation of profit 利润分配；溢利分配 #\X)|p2  
allocation warrant 拨款令 }bw^p.ci  
allotment 分配；配股 Te}gmt+#%  
allotment notice 股份配售通知；配股通知 k0j4P^d  
allotment of shares 股份分配 $=\=80u/  
allowable 可获宽免；免税的 $rj:K)P  
allowable business loss 可扣除的营业亏损 0O'M^[=d.8  
allowable expenses 可扣税的支出 #0r^<Yn  
allowance 免税额；津贴；备抵；准备金 {'zS8  
allowance for debts 债项的免税额 7#"NKxb  
allowance for depreciation by wear and tear 耗损折旧免税额 -5og)ZGVUA  
allowance for funeral expenses 殡殓费的免税额 $,Xn@4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ASi2;Q_{_  
allowance for repairs and outgoings 修葺及支出方面的免税额 I52nQCXi  
allowance to debtor 给债务人的津贴 0);5cbV7i  
alteration of capital 资本更改 -<x%  
alternate trustee 候补受托人 o0No"8DnjH  
amalgamation 合并 l,Q`;v5|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 31^/9lb  
ambit of charges 征税范围；收费范围 fIpS P@$<  
amended valuation 经修订的估值 ~_;.ZZ-H]  
American Commodities Exchange 美国商品交易所 R-pON4D"*  
American Express Bank Limited 美国运通银行 `/m]K~~  
American Stock Exchange 美国证券交易所 zZ-/S~l  
amortization 摊销 HkRvcX 5  
amount due from banks 存放银行同业的款项 Vr1r2G2  
amount due from banks abroad 存放海外银行同业的款项 HHw&BNQG  
amount due from holding companies 控股公司欠款 5w>TCx  
amount due from local banks 存放本港银行同业的款项 @dK_w'W  
amount due to banks 银行同业的存款 z<t2yh(DF  
amount due to banks abroad 海外银行同业的存款  Hvz;[!  
amount due to holding companies 控股公司存款 >,zU=I?9Y  
amount due to local banks 本港银行同业的存款 [4qvQ7Y !  
amount due to outport banks 外埠银行同业的存款 t5l<Lm)  
amount for note issue 发行纸币的款额 OF1^_s;  
amount of bond 担保契据的款额 BIMX2.S1o  
amount of consideration 代价款额 dAG@'A\f  
amount of contribution 供款数额 a{7*um  
amount of indebtedness 负债款额 + rB3\R"d  
amount of principal of the loan 贷款本金额 tC1'IE-h  
amount of rates chargeable 应征差饷数额 %Jl6e}!  
amount of share capital 股本额 >N! Xey  
amount of sums assured 承保款额 mgjcA5z  
amount of variation 变动幅度 gF9GU5T:  
amount of vote 拨款数额
Se[=$W  
amount payable 应付款额 [%LGiCU]  
amount receivable 应收款额 `@\FpV[|P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?-&k?I  
analysis 分析 !4^Lv{1QZ  
ancillary risk 附属风险 Ye|gW=FUR  
annual account 周年帐目；周年帐目报表；年度决算；年结 ql.[Uq  
annual accounting date 年结日期 u7J:ipyiq2  
annual allowance 每年免税额；年积金；年度津贴；年津 8}[<3K%*g  
annual balance 年度余额 &
VU^d3gv~  
annual disposable income 每年可动用收入 BuM#&]s  
annual estimates 周年预算 0*P-/)o x  
annual fee 年费 gmTBp}3  
annual general meeting 周年大会 ,^ -%<  
annual growth rate 年增率；每年增长率 \s8h.xjU  
annual long-term supplement 长期个案每年补助金 C-49u<;,  
annual pensionable emolument 可供计算退休金的年薪 4avkyFj!h  
annual report 年报 '9vsv\A&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OFv-bb*YZ  
annual return 周年报表；周年申报表；每年报税表格 1HSt}  
Annual Return Rules 《周年报表规则》 xK[[b  
annual review of consumer prices 每年消费物价回顾 \g]rOYW  
annual roll-forward basis 逐年延展方式 3
k_\xQ  
annual salary 年薪 RF<f  
annual statement 年度报表；年度决算表
d/TFx  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 CPsl/.$tC  
annuitant 年金受益人 {1UU `d  
annuity 年金 ?gU-a  
annuity contract 年金合约 Tl_o+jj  
annuity on human life 人寿年金 b-`P-  
antecedent debt 先前的债项 -1d$w`  
ante-dated cheque 倒填日期支票 KIuj;|!q  
anticipated expenditure 预期开支 CO ZfR~}  
anticipated net profit 预期纯利 JeVbFZ8  
anticipated revenue 预期收入 wuCZz{c7  
anti-inflation measure 反通货膨胀措施 PCDv
EbpG  
anti-inflationary stance 反通货膨胀立场 'q/C: Yo  
apparent deficit 表面赤字 w5-^Py  
apparent financial solvency 表面偿债能力 ~tNk\Kkv  
apparent partner 表面合伙人 ~P!=fU)  
application for personal assessment 个人入息课税申请书 9-A@2&J1  
application of fund 资金应用 o}wRgG  
application to release as liquidator and to destruct the books of accounts and documents [D?xd/G  
申请免除清盘人职务及毁灭帐簿与文件 U
b\&k[F  
appointed actuary 委任精算师 +=L+35M  
appointed auditor 委任核数师；委任审计师 9*"K+t:  
appointed trustee 委任的受托人 RM%Z"pc Y6  
appointer 委任人 t
g%<@U`7=  
apportioned pro rata 按比例分摊 kiin78W  
apportionment 分配；分摊 S._h->5f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HF&dHD2f  
apportionment formula 分摊方程式 [;toumv  
apportionment of estate duty 遗产税的分摊 (Ze\<Y#cv  
appraisal 估价；评估 `"~X1;  
appreciable growth 可观增长 Zia6m[^Q  
appreciable impact 显着影响 ex|)3|J  
appreciable increase 可观增长 _{B2z[G}  
appreciation 增值；升值 v+C D{Tc  
appreciation against other currencies 相对其他货币升值 ~d3BVKP5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e \kR/<L
 
appreciation tax 增值税 ](ztb)  
appropriation 拨款；拨用；拨付 4Im}!q5;:<  
appropriation account 拨款帐目 w3>G3=b  
Appropriation Bill 拨款法案 H?ue!5R#L  
appropriation-in-aid system 补助拨款办法 (a,`Y.  
approved assets 核准资产 Xn!=/<TIVz  
approved basket stock 认可一篮子证券 &$qIJvMiK  
approved budget 核准预算 ]/R>nT  
approved charitable donation 认可慈善捐款 *:l$ud  
approved charitable institution 认可慈善机构 HW6Cz>WxOW  
approved currency 核准货币；认可货币 =/xXB  
approved estimates 核准预算 }ZwnG=7T?  
approved estimates of expenditure 核准开支预算 {qry2ZT5  
approved overseas insurer 核准海外保险人 LM.#~7jC  
approved overseas trust company 核准海外信托公司 jNIz:_c-~  
approved pooled investment fund 核准汇集投资基金 lm'.G99{  
approved provident fund scheme 认可公积金计划 ?K.!^G  
approved provision 核准拨款 G
v(n2r  
approved redeemable share 核准可赎回股份 <(qdxdUp  
approved regional stock 认可地区性证券 e [F33%  
approved retirement scheme 认可退休金计划 b]8\%=d  
approved subordinated loan 核准附属贷款 I= z+`o8  
arbitrage 套戥；套汇；套利 .lcgM  
arbitrageur 套戥者；套汇者 ,*p(q/kJh~  
arbitrary amount 临时款项 !<-+}X+o8$  
arrangement 措施；安排；协定 x||b:2  
arrears 欠款 b DF_  
arrears of pay 欠付薪酬 YWq{?'AaR
 
arrears of revenue 逾期未收税款；逾期未收的帐项 @zix%x  
articles of association 组织章程；组织细则；组织章程细则 sg]g;U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @[rlwwG,  
ascertainment of profit 确定利润 [9p@uRE  
"Asia Clear" “亚洲结算系统” mL,{ZL ^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .e:+Ek+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 NXE1v~9V  
Asian Development Fund [ADF] 亚洲发展基金 "yXqf%CGE  
Asian dollar bond 亚洲美元债券 Y}x_ud,  
Asian dollar market 亚洲美元市场 zWdz9;=_  
Asian dollar rate 亚洲美元利率 m]\d9%-AT&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 OL&VisJ{75  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =gB{(   
asked price 沽盘；喊价；索价；卖方报价 G~4|]^`g  
assessable income 应评税入息 ht5:kt`F  
assessable loss 应评税亏损 0`WZ  
assessable profit 应评税利润 Y7yzM1?t  
assessable value 应评税值 @qsOWx`l$  
assessed profit 估定利润  hP1;$  
assessed value 经评估价值 y|.dM.9V  
assessment 评税；评定；估价；评税单 A<g5:\3  
assessment number 评税编号；估价编号 rHtX4;f+><  
assessment of additional tax 补加税评税 +d6Jrd*  
assessment of performance 业绩评估；实绩评价 Xb*>7U/'T  
Assessor 评税主任 lU3Xd_v O  
asset price bubbles 资产价格泡沫 %x$mAOUv  
asset-backed securities 具资产保证的证券
0I.!  
assets accretion 资产增值 'VY\ut  
assets and liabilities 资产与负债 K;
f=l5  
assets betterment statement 资产递增表；资产改进表 A`b )7+mB  
assets lending 实物放款；有抵押贷款 ;77q~_g$  
assets of the company passing on the death 死者去世时转移的公司资产 D-5~CK4`  
assets pledged as security for liabilities 用作负债抵押的资产 <gr2k8m6$  
assets portfolio 资产投资组合 inx0W3d"T  
assets price 资产价格 iwEHEi%  
assets quality 资产质素 M$LzV}k  
assets realization 资产变现 ]GHx<5Q:\  
assets refinancing arrangement 资产再集资安排 hB*3Py27L  
assets securitization 资产证券化 S4X['0rX!  
assets situated outside Hong Kong 在香港以外地方的资产 ok9G9|HA  
assets stripping 削减资产；拆卖资产 %6<2~  
assets value 资产值 SVyJUd_
  
assignee 承让人 k
I$p
~  
assignment 转让；转让书；转让契 3_k3U  
assignment of interest 权益转让 `?Xt ,  
assignment of letters patent and trade mark 专利证书及商标转让 }A_>J7w  
assignment of property 物业转让；物业转让书 ~f%AbDye  
assignment right 转让权 cE]#23  
assignor 转让人 GEf[k OQ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 04<T2)QgK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ol8uV{:"  
associate member 附属会员 6NqLo^ "g  
associated body corporate 相联法人团体 GUK3`}!%  
associated company 相联公司；联属公司 4?&CK  
associated corporation 相联法团 Bcy$"F|r  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gIXc-=Ut  
公认会计师公会〔英国〕 A,#hYi=-,  
Association of Futures Exchange Brokers 香港期货经纪协会 zn{[]J  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Tn3f5ka'  
association of underwriters 承保人组织 su]ywVoRT  
assumption of control 接管 (wsvj61  
assurance 担保；保险；转易；转易书 mkmVDRK  
assurance of interest 权益的转易 Kx[z7]1@  
at 19XX price 按一九ＸＸ年价格计算 -[`FNTTV C  
at a discount 按赔价计算；按贴水价格计算；打折扣 Aonq;} V e  
at a premium 按溢价计算；按升水价格计算 cYEe`?*  
at call 通知付款；按通知 ud.Bzg:/  
at constant market price 按固定市价计算 3#T_(
  
at constant price 按固定价格计算 V5ihplAk  
at cost 按成本计算 OKq={l  
at current market price 按当时市价计算；按现时市价计算 Y_Lsmq2!  
at current price 按当时价格计算；按现时价格计算 gb0ZGnI  
at factor cost 按要素成本计算；按生产要素成本计算 OECXN
x  
at money-of-the-day price 按付款当日价格计算 X{riI^(  
at or better 按指定或较佳价位〔买卖指令〕 <ByDT$E_  
at par 按面值计算；平价 IN9o$CZ:  
at sight 见票即付 MRHkQE+K@8  
at the close 按收市盘 *:A)j?(  
at the opening 按开市盘 `Lu\zR%<  
attestation 见证；见证条款 }UWRH.;v  
at-the-money option 平价期权 eL!G, W  
attorney 受权人；受托代表人 /C}fE]n{X  
attornment 新拥有人承认书 Kq0hT4w  
attributable profit 可归属利润 XUT\nN-N  
attributable share value 可归属股份价值 L:F:ZOM6`  
Auckland Stock Exchange 奥克兰证券交易所 jNNl5.  
auction 拍卖 9qQFIw~S  
auctioneer 拍卖商 @V-CG!  
audit 审计；核数 &_E*]Sj\  
Audit Commission 审计署 #0WO~wL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HCifO  
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〕 ,Pd2ZfZ  
audit review 帐目审查 [%8+Fa~Wa  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "]`QQT-{0  
audited account 审计帐目；经审计的帐目 ^i^S1h"  
audited annual account 经审计的周年帐目 j{'@g[HW  
audited balance sheet 经审计的资产负债表 gB@Wv91  
auditor 核数师；核数主任；审计师 .tb~f@xL  
auditor's certificate 核数师证明书；审计师证明书 ARu^hz=  
auditor's report 核数师报告；审计师报告 #B)`dA0a  
Aussie bond 澳元债券 wB( igPi  
austerity budget 紧缩预算 l9.wMs*`X  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ),6Z1 K1  
Australia All Ordinaries Index 澳洲所有普通股票指数 c$'Uf
W  
Australian Dollar [AUD] 澳元 *WgP+"h  
Australian Options Market 澳大利亚期权市场 &WHEP
dD  
Australian Securities Commission 澳洲证券事务监察委员会 6%_d m'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0\U28zbMJw  
Australian Stock Exchange 澳大利亚证券交易所 M$gy J!Pb  
Austrian Schilling [ATS] 奥地利先令 f i!wrvO  
authentication 认证；鉴证 o&~z8/?LA  
authority to purchase 委托购买证；委购书 wEMUr0Hq  
authorization 认可；核准；授权；授权书 tIC_/ 6  
authorization by direction 指示授权 [P{Xg:0  
authorization by instruction 指令授权 . yu  
authorization by warrant 令状授权 LVLh&9  
authorization of unit trust 单位信托的认可 j{P,(-  
authorized agent 指定代理人 :7!/FBd  
authorized capital 法定资本 Ahq^dx#o  
authorized clerk 出市员 q#Qr@Jf  
authorized dealer 认可交易商 GW{Nc!)  
authorized financial institution 认可财务机构 TniZ!ud  
authorized fund 认可基金 Rb~Kyy$  
authorized fund house 获授权的基金公司；认可基金公司 I|O~F e.  
authorized institution 认可机构 N]yk<55  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 knBT(x'+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6<t\KMd  
authorized insurer 获授权保险人；获认可承保人 73.o{V  
authorized investment 特准投资项目 6v1#i  
authorized person 获授权人 %9NGVC  
authorized representative 获授权代表 W#y)ukRv  
authorized share capital 法定股本 xD1B50y U  
automated quotation system 自动报价系统 IW1]H~1w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,?#-1uIGL>  
自动交易系统〔香港期货交易所有限公司〕 +dh]k=6  
automatic adjustment mechanism 自动调整机制 y9)l,@D  
automatic adjustment system 自动调整系统 Qw5M\   
Automatic Clearing House 自动票据交换所 C.(ZXU7  
automatic exchange rates accumulation system 自动化汇率累集系统 `?6m0|\@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 L6A6|+H%E  
automatic teller machine [ATM] 自动柜员机 sq)Nn&5A  
autopay 自动转帐 s/To|9D  
available assets 可用资产 FJL9
x,%6  
available fiscal reserve 现存财政储备 sfrh+o57  
available profit 可用利润 6y5arP*6e  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 {2:H
`|x  
average 平均；平均数；海损 %r!#  
average basic salary 平均基本薪金 H[Pb Wy:  
average consumer expenditure 平均消费开支；一般消费开支 "msg./iC  
average cost 平均成本 kb7\qH!n  
average cost of land production 增辟土地平均成本 KuI>:i;  
average daily turnover 平均每日成交额 yMSRUQ x  
average daily wage rate 平均每日工资率 P7y[9|^  
average expenditure pattern 平均开支模式 %""Cac
X  
average growth rate 平均增长率 _1R`xbV  
average net fixed assets 固定资产平均净值 Z*ZG5e  
average of relatives 相对价格平均数 n`:l`n>N$  
average price 平均价格 \AK|~:\]  
average propensity to consume 平均消费倾向；一般消费倾向 "?9fL#8f*!  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $qrr]U  
average rate 平均率 mifYk>J^9  
average revenue 平均收入；平均收益 #uXOyiE  
average stock 平均库存；平均存货 X7 ZaQ .  
average yearly rent 平均年租 _RmE+Xg2  
avoidance of double taxation 避免双重课税 [X~X?By>  
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 PvB?57wkF  
m5x>._7le  
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