一些有用的会计术语(也不知道发的地方对不对)A

A: P)x&9OHV  
A share Ａ股；甲类股份 RWM9cV5  
abatement of tax 减税；减扣免税额 =\]5C  
ABN AMRO Bank N.V. 荷兰银行 Gkci_A*  
above-the-line expenditure 线上项目支出；经常预算支出 k2{*WF  
above-the-line receipt 线上项目收入；经常预算收入 ?pq#|PI)  
ABSA Asia Limited 南非联合亚洲有限公司 ?B> {rj  
absolute change 绝对数值变更 O ;,BzA-n  
absolute expenditure 实际开支 Sx{vZS3  
absolute guideline figure 绝对准则数字 #~]S  
absolute interest 绝对权益 4^h_n1A  
absolute order of discharge 绝对破产解除令 7=yV8.cD  
absolute profit margin 绝对利润幅度 J`/t;xk  
absolute value 实值；绝对值 q~_DR4xZ  
absolutely vested interest 绝对既得权益 5~GHAi  
absorbed cost 已吸收成本；已分摊成本 k=D_9_  
absorption 吸收；分摊；合并 aH7i$U&  
absorption rate 吸收率；摊配率；分摊率 wyF'B  
ACB Finance Limited 亚洲商业财务有限公司 nT.i|(xd.  
acceptable form of reciprocity 合理的互惠条件 1.p2{  
acceptable rate 适当利率；适当汇率 cm`Jr#kl{  
acceptance agreement 承兑协议 /SDN7M]m!  
acceptance for honour 参加承兑 hRK&  
acceptor 承兑人；接受人；受票人 -3-*T)  
acceptor for honour 参加承兑人 (`C#Tq  
accident insurance 意外保险 &/XRiK1"0  
Accident Insurance Association of Hong Kong 香港意外保险公会 GQ=Zp3[  
accident insurance scheme 意外保险计划 OCR`1  
accident year basis 意外年度基准 oSd TQ$U!D  
accommodation 通融；贷款 1Pya\To,m  
accommodation bill 通融票据；空头票据 e5\/:HpI  
accommodation party 汇票代发人 kn2s,%\`<p  
account balance 帐户余额；帐户结余 KtTlc#*KU  
account book 帐簿 bs_>!H1  
account collected in advance 预收款项 4^4<Le-G  
account current book 往来帐簿 Udj
!y$?  
account of after-acquired property 事后取得的财产报告 fC6zDTis8A  
account of defaulter 拖欠帐目 3<Qe'd ^  
account payable 应付帐款 6T*MKu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k@[\C`P  
account receivable 应收帐款 n=t50/jV3=  
account receivable report 应收帐款报表 |qUi9#NUo  
account statement 结单；帐单；会计财务报表 25e*W>SLw  
account title 帐户名称；会计科目 OH.lAF4E(  
accountant's report 会计师报告 1!N|a< #  
Accountant's Report Rules 会计师报告规则 !e>+O^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )Z4i

lpU,  
Accounting Arrangements 《会计安排》 c*>8VW>  
accounting basis 会计基础 }STTDq4  
accounting by Official Receiver 破产管理署署长呈交的帐目 >4n\  
Accounting Circular 《会计通告》 BQ8vg8e]B  
accounting class 会计类别 is?#wrV=K  
accounting date 记帐日期；会计结算日期 HpbSf1VvAf  
accounting for money 款项核算 =|}_ASbzw  
Accounting Officer 会计主任 R-2NJ0F7  
accounting period 会计报告期；会计期 <V[Qs3uo(  
accounting policy 会计政策；会计方针 1Ce7\A  
accounting practice 会计惯例 Z5x&P_.x[  
accounting principle 会计准则 RCZ"BxleU  
accounting record 会计记录 r{+P2MPW  
accounting report 会计报告 hJ~Na\?w  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &m{SWV+  
Accounting Society of China 中国会计学会 tVI6GXH  
accounting statement 会计报表 244[a] %&;  
accounting system 会计制度；会计系统 > nHaMj  
accounting transaction 会计事项；帐务交易 !TNp|U!  
accounting treatment 会计处理 &TgS$
c5k  
accounting year 会计年度 q4y P\B  
accretion 增值；添加 *'?aXS -'r  
accrual 应计项目；应累算数目 bCa%$  
accrual basis 应计制；权责发生制 +(Q$GO%  
accrual basis accounting 应计制会计；权责发生制会计 2Dc2uU@`r  
accrue 应累算；应计 _?VMSu  
accrued benefit 应累算利益 g:dtfa/]  
accrued charges 应计费用 8Pb~`E/  
accrued cumulative preference share dividend 应累算的累积优先股股息 -BV8,1  
accrued expenses 应累算费用 v3p'*81;  
accrued interest payable 应付利息；应计未付利息 ?/@U#Qy  
accrued interest receivable 应收利息；应计未收利息 }dv$^4 *n  
accrued right 累算权益 6&J7=g%G  
accruing profit 应累算的利润 t,bQ@x{zVC  
accumulated fiscal reserve 累积财政储备 >O;V[H2[  
accumulated profit 累积利润；滚存溢利 u; ]4ydp  
accumulated reserve 累积储备 9~7s*3zI  
accumulation of surplus income 累积收益盈余 0|i3#G_~  
acquired assets 既得资产 pY~/<lzW  
acquisition 收购；购置；取得 4D'AAr57  
acquisition cost 购置成本 )6!ji]c N  
acquisition expenses 购置费用 5%r:hO @S  
acquisition of 100% interest 收购全部股权 OrC}WMhd  
acquisition of control 取得控制权 *JD-|mK  
acquisition of fixed assets 购置固定资产 If>bE!_BO  
acquisition of shell “买壳” )44c
[Z  
acquisition price 收购价 @PL.7FM<v  
act of God 天灾 M)qb6aD0  
acting partner 执事合伙人 n0a|GZyO]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !"d"3coQ?  
active partner 积极参与的合伙人 SH1S
_EQ<  
active trading 交投活跃 z=FOymvC  
actual circulation 实际流通 [_B
Q%7DU  
actual cost 实际成本 I4"(4u@P  
actual expenditure 实际开支；实际支出  `1`Qu!  
actual income 实际入息；实际收入；实际收益 969Y[XQ  
actual market 现货市场 {P{h|+;  
actual price 现货价；实际价格 Tr@|QNu  
actual profit 实际利润 wU}%]FqtZ=  
actual quotation 实盘；实际价位；实际报价 &7J-m4BI  
actual year basis 按实际年度计算 %&iodo,EP'  
actuals 实货 S+ 3lX7  
actuarial investigation 精算调查 u
7/]Go44  
actuarial principle 精算原则 :pH
3M[7  
actuarial report 精算师报告 WGwIc7  
Actuarial Society of Hong Kong 香港精算学会 1IPRI<1U  
actuarial valuation 精算师估值 '< .gKo  
actuary 精算师 {j8M78}3  
ad referendum agreement 暂定协议；有待覆核的协定 [4 v1 N  
ad valorem duty 从价税；按值征税 yM2}JsC  
ad valorem duty system 从价税制 w}qLI4  
ad valorem fee 从价费 cjp~I/U  
ad valorem tariff 从价关税 ~K/_51O'  
additional allowance 额外免税额 e"(SlR  
additional amount for unexpired risk 未过期风险的额外款额 c5em*qCw$  
additional assessable profit 补加应评税利润 |Vo{ {
)  
additional assessment 补加评税 VPr`[XPXb  
additional commitment 额外承担 11iV{ h  
additional commitment vote 额外承担拨款 Y*QoD9<T?;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wgUgNwd1  
additional dependent parent allowance 供养父母额外免税额 kNd(KQ<.17  
additional provision 额外拨款 ^wIg|Gc  
additional stamp duty 附加印花税 i5 0c N<o  
additional tax 补加税罚款；补加税款 *S<d`mp[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ZLZh$eZZ  
adjudged bankrupt 被裁定破产 LgxsO:mi  
adjudicated bankrupt 裁定破产人 Ie]k/qw+Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 207FD
 
adjudication of bankruptcy 裁定破产；宣告破产 (O$il  
adjudication of insolvency 裁定无力偿还债务 eH]9"^> o  
adjusted actual 经调整的实数；调整后的实数 at+Nd K  
adjusted current assets 经调整的流动资产；调整后的流动资产 \0veld  
adjusted figure 经调整的数字；调整后的数额 7G+E+A5o&  
adjusted liabilities 经调整的负债；调整后的负债 K>vi9,4/ks  
adjusted loss 经调整的亏损；调整后的亏损 $
%6.lQ  
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 yvWM]A  
adjusted profit 经调整的利润；调整后的利润 9RPZj>ezjA  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;(-Wc9=  
adjusted value 经调整的价值；调整后的价值 tc0(G~.N  
adjustment 调整；修订；理算〔保险〕 c6T[2Ig  
adjustment centre 调剂中心 =D&XE*qkZ  
adjustment lag 调整过程的时间差距；调整时差 R>t?6HOcp  
adjustment mechanism 调整机制 Itz[%Dbiq9  
adjustment of loss 亏损调整 YuUJgt .1  
adjustment process 调整过程；调整程序 wEF"
'T  
adjustment range 调整幅度 z"c,TlVN3  
administered exchange rate 受管制汇率 4YSVy2x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Lz&FywF-l  
administration expenses 行政费用 D>-srzw  
administration fee 手续费；行政费 7<ZGNxZ~  
administration in bankruptcy 破产管理 gHtflS  
administration order 遗产管理令 f hjlt#  
administrator 管理人；遗产管理人 H+ 7HD|GE  
administrator of the estate 遗产管理人 tIT/HG_o  
admission of debt 债项承认书 d=0{vsrB  
admission of proof 接纳债权证明 8'ut[  
advance 放贷款项；垫付款项；预支款项；预付款项 jf.WmiDC  
advance account 暂支帐目；预付款帐户 $|tk?Sps  
advance compensation 预付补偿金 rI OKCL?  
advance from shareholder 股东垫款 TbD $lx3>  
advance pending reimbursement 预支以待日后付还 . {vMn0c  
advanced economy 先进经济体系 A*~BkvPr  
advancement 预付；预付财产 j+PLtE  
advances warrant 垫款令 PA*1]i#2M=  
advancing 贷出 7_R[=t  
adverse balance 逆差 ?3%r:
g4  
adverse exchange 逆汇 y>X(GF^  
advertisement addressed to shareholders 在报章刊登的致股东通告 Px3I+VP  
advice for collection 托收通知书 <@$+uZt+  
advice of drawing 提款通知书；汇票通知书 S.Q:O{]  
advice of payment 付款通知 Q?bCQZ{-Lh  
Advisory Committee [Securities and Futures Commission] . H}R}^  
谘询委员会〔证券及期货事务监察委员会〕 1QPz|3f@\  
Advisory Committee on Diversification 经济多元化谘询委员会 Ga_Pt8L6  
affidavit 誓章；遗产申报誓章 8,IQ6Or|-2  
affidavit of no receipt 述明无收款的誓章 )3WUyD*UZN  
affiliate 联号；联营公司；附属公司 }9 ]7V<  
affiliated company 附属公司；联号；联营公司 :PK2! 0nK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "A*;V  
affordability 负担能力 {
"2Hv;x  
African Development Bank [AfDB] 非洲开发银行 Mh2Zj  
after-acquired property 事后取得的财产 TBIr^n>Z<k  
after-hours dealing 市后交易 VU1Wr|  
after-tax profit 税后盈利；税后利润；税后溢利 "g*`G<W_s  
agency agreement 代理协议 K 6yD64  
agency expenses 代理机构的开支 ;jJ4H+8  
agency fee 代理费 J|F!$m{  
Agency Law 《代理法》 ?[|A sw1t  
agent 代理人；承销人 "(iDUl  
agent of company 公司代理人 au]W*;x  
agent's fee 代理人费；经纪费 $:yIe.F  
aggregate 总计；总数；总体数字 vJ{F)0 K  
aggregate amount 总款额；总额 oE_*hp+  
aggregate assets and liabilities 总体资产与负债 v 8EI   
aggregate at constant price 按固定价格计算的总体数字 DL#y_;#3_  
aggregate demand 总需求 1*e7NJ/.,  
aggregate gross position 总持仓量 };
R2M  
aggregate limit 总限额 WL|<xNL  
aggregate of salaries tax 合计薪俸税 _f~$iY  
aggregate performance 总体表现；总体业绩 e=s({V  
aggregate supply 总体供应 F|G v  
aggregate surplus 总盈余 k[}WYs+r  
aggregate total 整体总额 lvRTy|%[  
aggregate value 总值；合计价值 j]U~ZAn,K  
aggregated basis 合计基准 wv`ar>qVL  
aggregated net chargeable income 合计应课税入息实额 b%KcS&-6  
aggregation 合并计算；合计；总和 oWx^_wQ-=  
aggregation of incomes of husband and wife 夫妇入息合并计算 Av0(zA2  
aggregation of property 财产的总和 Rt7l`|g a+  
agio 差价；贴水 (Y*9[hm  
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》 -Mf-8zw8G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^oYRBEIJH  
《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》 6XHM`S  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0Y'ow=8M  
《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》 `t\\O  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment x:Q$1&3N  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;Ea8>  
agreement for a settlement 授产协议 dq
%C~j{v  
agreement for assignment 转让协议 })`z6d]3  
agreement for sale 售卖协议；买卖协议 r/@Wn  
agreement for sale and purchase 买卖协议 i8KoJY"  
agreement for the payment of interest 支付利息协议 -GMaK.4=  
agreement for the repayment of money 还款协议 yVQW|D0,j  
agreement of reinsurance 再保险协议 .<E7Ey#  
Agricultural Bank of China 中国农业银行 1JJ1!& >  
air passenger departure tax 飞机乘客离境税 $ce*W9`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ly/  
airport tax 机场税 0176  
alcohol duty 酒精税 @FZ_[CYg  
alienation 让与；让渡；转让 ~N/a\%`  
alimony 生活费；赡养费 t&p I  
All Ordinaries Index [AOI] 所有普通股指数 XwfR/4  
all risks 全险；综合险 AyW=.  
All Sales Record for Stock Market 《股票市场成交报告》 |26[=_[q  
Allied Capital Resources Limited 新联财务有限公司 h:|BQC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :0ltq><?  
allocation letter 拨款信件 ll[&O4.F  
allocation of fund 分配款项；预留款项 cq5^7.  
allocation of profit 利润分配；溢利分配 yJ`{\7Uqg  
allocation warrant 拨款令 y>:U&P^  
allotment 分配；配股 `A
5n6*A7  
allotment notice 股份配售通知；配股通知 CbXSJDs  
allotment of shares 股份分配 [c -|`d^  
allowable 可获宽免；免税的 s(ap~UCOw  
allowable business loss 可扣除的营业亏损 .S1MxZhbP  
allowable expenses 可扣税的支出 ji\&?%(B  
allowance 免税额；津贴；备抵；准备金 Jamt@=
  
allowance for debts 债项的免税额 ho)JY $#6  
allowance for depreciation by wear and tear 耗损折旧免税额 }I MV@z B  
allowance for funeral expenses 殡殓费的免税额 .LDp.#d9r1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LitdO>%#2  
allowance for repairs and outgoings 修葺及支出方面的免税额 k ]T  
allowance to debtor 给债务人的津贴 .XkD2~;  
alteration of capital 资本更改 %pH|2VB#  
alternate trustee 候补受托人 ~g%Ht#<  
amalgamation 合并 l^KCsea#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j6};K ~N`  
ambit of charges 征税范围；收费范围 $RB p!7  
amended valuation 经修订的估值 @nMVs6  
American Commodities Exchange 美国商品交易所 2s>BNWTU  
American Express Bank Limited 美国运通银行
#qUGc`  
American Stock Exchange 美国证券交易所 uix/O*^  
amortization 摊销 kma>'P`G  
amount due from banks 存放银行同业的款项 ,L.V>Ae  
amount due from banks abroad 存放海外银行同业的款项 )p
e17T1|  
amount due from holding companies 控股公司欠款 LE)$_i8gX  
amount due from local banks 存放本港银行同业的款项 @Kn@j D;  
amount due to banks 银行同业的存款 yTn<5T[H  
amount due to banks abroad 海外银行同业的存款 j:>0XP  
amount due to holding companies 控股公司存款 ycwkF$7  
amount due to local banks 本港银行同业的存款 CW/<?X<!n  
amount due to outport banks 外埠银行同业的存款 LEe{fc?{  
amount for note issue 发行纸币的款额 
3TZ:  
amount of bond 担保契据的款额 !! )W`  
amount of consideration 代价款额 mhOgv\?  
amount of contribution 供款数额 Ud2Tn*QmI  
amount of indebtedness 负债款额 :bi(mX7t  
amount of principal of the loan 贷款本金额 Ml;` *;  
amount of rates chargeable 应征差饷数额 ?=^\kXc[  
amount of share capital 股本额 q9PjQ%  
amount of sums assured 承保款额 l!KPgRw  
amount of variation 变动幅度 kj.9\  
amount of vote 拨款数额 NZ0?0*  
amount payable 应付款额 _<DOA:'v  
amount receivable 应收款额 6`G8UDK>F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XN>bv|*q  
analysis 分析 BjsTHS&  
ancillary risk 附属风险 ~R~.D  
annual account 周年帐目；周年帐目报表；年度决算；年结 H3`.Y$z  
annual accounting date 年结日期 @$ju Qm  
annual allowance 每年免税额；年积金；年度津贴；年津 ].5q,A]  
annual balance 年度余额 qX; F+~  
annual disposable income 每年可动用收入 RHpjJZUV  
annual estimates 周年预算 R*FDg;t4  
annual fee 年费 C"mWO Y2]  
annual general meeting 周年大会 '-J<ib t  
annual growth rate 年增率；每年增长率 WC37=8mA  
annual long-term supplement 长期个案每年补助金 <%`Rku  
annual pensionable emolument 可供计算退休金的年薪 :<k (y?GB  
annual report 年报 nHH FHnFf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9$U4x|n  
annual return 周年报表；周年申报表；每年报税表格 ggitUQ+t;G  
Annual Return Rules 《周年报表规则》 H~mp*S  
annual review of consumer prices 每年消费物价回顾 [~
RO9=;L  
annual roll-forward basis 逐年延展方式 _uL[ Z  
annual salary 年薪 5~T+d1md  
annual statement 年度报表；年度决算表 >Yk|(!v  
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 ?Yf v^DQ5  
annuitant 年金受益人 1E'PSq  
annuity 年金 ,!GoFu  
annuity contract 年金合约 2K o]Q_,~  
annuity on human life 人寿年金 {&^PDa|nD  
antecedent debt 先前的债项 4zt:3bWU  
ante-dated cheque 倒填日期支票 9Li
&0E  
anticipated expenditure 预期开支 ;+|Z5+7!6  
anticipated net profit 预期纯利 GA/afc,V  
anticipated revenue 预期收入 MxT&@pq  
anti-inflation measure 反通货膨胀措施 oyY z3X  
anti-inflationary stance 反通货膨胀立场 INp:;  
apparent deficit 表面赤字 N
P.i,H  
apparent financial solvency 表面偿债能力 -*~ @?  
apparent partner 表面合伙人 vfvp#  
application for personal assessment 个人入息课税申请书 sf[|8}(  
application of fund 资金应用 42A'`io[w]  
application to release as liquidator and to destruct the books of accounts and documents Y'bz>@1(  
申请免除清盘人职务及毁灭帐簿与文件 MP<]-M'|<  
appointed actuary 委任精算师 W[qy4\.B  
appointed auditor 委任核数师；委任审计师 rFkZ'rp74b  
appointed trustee 委任的受托人 $pAVTz  
appointer 委任人 `?WN*__["  
apportioned pro rata 按比例分摊 k~K;r8D/  
apportionment 分配；分摊 S:`Gi>D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0sH~yvM5  
apportionment formula 分摊方程式 |HYST`  
apportionment of estate duty 遗产税的分摊 %6rSLBw3  
appraisal 估价；评估 %G,7Ul1f  
appreciable growth 可观增长 :) -`  
appreciable impact 显着影响 QG~6mvD  
appreciable increase 可观增长 j}s/)}n|  
appreciation 增值；升值 .taP2^2Z  
appreciation against other currencies 相对其他货币升值 G!=(^G@J;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s3yGL  
appreciation tax 增值税 Skr0WQ  
appropriation 拨款；拨用；拨付 Yt,MXm\  
appropriation account 拨款帐目 ={ -kQq  
Appropriation Bill 拨款法案 x{zZ%_F  
appropriation-in-aid system 补助拨款办法 YcclO  
approved assets 核准资产 0'.z|
Jg=  
approved basket stock 认可一篮子证券 jF j'6LT9/  
approved budget 核准预算 iWC}\&i  
approved charitable donation 认可慈善捐款 X am8h
 
approved charitable institution 认可慈善机构 `H>&dK|/  
approved currency 核准货币；认可货币  U#K4)(C  
approved estimates 核准预算 ~o|sma5.  
approved estimates of expenditure 核准开支预算 o@_i&4[MW  
approved overseas insurer 核准海外保险人 ]B3+&g  
approved overseas trust company 核准海外信托公司 5@ td0  
approved pooled investment fund 核准汇集投资基金 :t9![y[=
|  
approved provident fund scheme 认可公积金计划 t']/2m.&p  
approved provision 核准拨款 %t!r pyD  
approved redeemable share 核准可赎回股份 (Fuu V{x|  
approved regional stock 认可地区性证券 TOKt{`2}  
approved retirement scheme 认可退休金计划 _e;bB?S  
approved subordinated loan 核准附属贷款 *i#N50k*j'  
arbitrage 套戥；套汇；套利 p-)@#hE  
arbitrageur 套戥者；套汇者 pX*E(Q)@!  
arbitrary amount 临时款项 )V>zXy}Y  
arrangement 措施；安排；协定 ~n) |  
arrears 欠款 GD d'{qE6  
arrears of pay 欠付薪酬 |6DJ5VFzD  
arrears of revenue 逾期未收税款；逾期未收的帐项 , %8)I("  
articles of association 组织章程；组织细则；组织章程细则 p{W Amly  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yufw}Lo-  
ascertainment of profit 确定利润 T}1"  
"Asia Clear" “亚洲结算系统” 3`vKEThY)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K@%T5M4j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 km5gO|V>m  
Asian Development Fund [ADF] 亚洲发展基金 #3LZX!  
Asian dollar bond 亚洲美元债券 +l/kH9m  
Asian dollar market 亚洲美元市场 ?E V^H-rr  
Asian dollar rate 亚洲美元利率 {jQLr7'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 WN%,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *{k
{  
asked price 沽盘；喊价；索价；卖方报价 IDw`k[k  
assessable income 应评税入息 4g2`[<S  
assessable loss 应评税亏损 %saP>]o  
assessable profit 应评税利润 }qoId3iY!7  
assessable value 应评税值 r(Z?Fs/  
assessed profit 估定利润 Gf
9sexn]l  
assessed value 经评估价值 &Ejhw3Nw  
assessment 评税；评定；估价；评税单 bpU>(j  
assessment number 评税编号；估价编号 cZF|oZ6<  
assessment of additional tax 补加税评税 @4Bl&(3S  
assessment of performance 业绩评估；实绩评价 bV2a2#kj  
Assessor 评税主任 J%
xUO1  
asset price bubbles 资产价格泡沫 )B&`<1Oie  
asset-backed securities 具资产保证的证券 +zk5du^gZ  
assets accretion 资产增值 wme#8/eUk  
assets and liabilities 资产与负债 4guR8 elM  
assets betterment statement 资产递增表；资产改进表 t\ z@k9  
assets lending 实物放款；有抵押贷款 &=M4Z/Ao  
assets of the company passing on the death 死者去世时转移的公司资产 .o]I^3tfc  
assets pledged as security for liabilities 用作负债抵押的资产 "M/) LXn:0  
assets portfolio 资产投资组合 Q
(aNa!  
assets price 资产价格 /F"eqMN  
assets quality 资产质素 I0Allw[  
assets realization 资产变现 fJ5mKN  
assets refinancing arrangement 资产再集资安排 .57Fh)Y  
assets securitization 资产证券化 "q=ss:(  
assets situated outside Hong Kong 在香港以外地方的资产 x0{B7/FN  
assets stripping 削减资产；拆卖资产 S#oBO%!  
assets value 资产值 }1[s,  
assignee 承让人 /U!B2%vq_  
assignment 转让；转让书；转让契 +aM[!pW(e  
assignment of interest 权益转让 7BwR ].  
assignment of letters patent and trade mark 专利证书及商标转让 OgQ8yKfDB  
assignment of property 物业转让；物业转让书 i%<NKE;v7m  
assignment right 转让权 0QPY+6  
assignor 转让人 O`%F{&;29  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -bdWG]w"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m;rr7{7X  
associate member 附属会员 8tv4_Lbx  
associated body corporate 相联法人团体 C@]D*k  
associated company 相联公司；联属公司 +HWFoK  
associated corporation 相联法团 FNOsw\Bo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5bXpj86mY  
公认会计师公会〔英国〕 P2`F" Qsq  
Association of Futures Exchange Brokers 香港期货经纪协会 (;05=DsO  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 WoB'B|%  
association of underwriters 承保人组织 _w%:PnO  
assumption of control 接管 ??P\v0E  
assurance 担保；保险；转易；转易书 0m.`$nlV-  
assurance of interest 权益的转易 <*^|Aj|#  
at 19XX price 按一九ＸＸ年价格计算 ;r6YIS4@  
at a discount 按赔价计算；按贴水价格计算；打折扣 ;~$Q;m1  
at a premium 按溢价计算；按升水价格计算 "x$L2>9  
at call 通知付款；按通知 M[O22wFs  
at constant market price 按固定市价计算 fJ _MuAv  
at constant price 按固定价格计算 
[:(O`#  
at cost 按成本计算 >7cj.%  
at current market price 按当时市价计算；按现时市价计算 NKB["+S<  
at current price 按当时价格计算；按现时价格计算 T]1.":   
at factor cost 按要素成本计算；按生产要素成本计算 *>zOWocxD  
at money-of-the-day price 按付款当日价格计算 <3N\OV2  
at or better 按指定或较佳价位〔买卖指令〕 5Rw2/J L  
at par 按面值计算；平价 "M2WK6?O5  
at sight 见票即付 #?D[WTV  
at the close 按收市盘 >d"\  
at the opening 按开市盘 2G5|J{4w  
attestation 见证；见证条款 =N\$$3m?  
at-the-money option 平价期权 HN/YuP03[  
attorney 受权人；受托代表人 NYg&8s.  
attornment 新拥有人承认书 m8F \ESL  
attributable profit 可归属利润 e];IQ|  
attributable share value 可归属股份价值 |E$q S)y  
Auckland Stock Exchange 奥克兰证券交易所 }W!w  
auction 拍卖 3$K[(>s  
auctioneer 拍卖商 a_[+id  
audit 审计；核数 4Wa$>v
z  
Audit Commission 审计署 '-I\G6w9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] tBZ?UAe;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 lFIaC}  
audit review 帐目审查 . uGne  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;ZcwgsxTM  
audited account 审计帐目；经审计的帐目 4L`,G:J,;  
audited annual account 经审计的周年帐目 :2NV;7Wke6  
audited balance sheet 经审计的资产负债表 [)8O\/:  
auditor 核数师；核数主任；审计师 5?Q5cD2]\6  
auditor's certificate 核数师证明书；审计师证明书 UA6 C/  
auditor's report 核数师报告；审计师报告 9{S$%D  
Aussie bond 澳元债券 }uaFmX
y3  
austerity budget 紧缩预算 e?07o!7[;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .`J*l=u$  
Australia All Ordinaries Index 澳洲所有普通股票指数 5\}Y=Pa  
Australian Dollar [AUD] 澳元 %RF$Y=c'C  
Australian Options Market 澳大利亚期权市场 wouk~>Jft  
Australian Securities Commission 澳洲证券事务监察委员会 \SwqBw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YKayaI\*  
Australian Stock Exchange 澳大利亚证券交易所 ?*kB>U9e  
Austrian Schilling [ATS] 奥地利先令 Er$&}9G+-  
authentication 认证；鉴证 !nsr( 7X2  
authority to purchase 委托购买证；委购书 32anmVnf  
authorization 认可；核准；授权；授权书 /4+zT
?f  
authorization by direction 指示授权 I~p*~mLh'  
authorization by instruction 指令授权 Lr\(7r  
authorization by warrant 令状授权 )w&|VvM )L  
authorization of unit trust 单位信托的认可 ^e =xEZD  
authorized agent 指定代理人 q%f90  
authorized capital 法定资本 9h-S,q!  
authorized clerk 出市员 jY/(kA]}  
authorized dealer 认可交易商 qQo*:3/];  
authorized financial institution 认可财务机构 yU7XX+cB7  
authorized fund 认可基金 ND=JpVkvZ?  
authorized fund house 获授权的基金公司；认可基金公司 F &5iA\  
authorized institution 认可机构 j1+I_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Wie0r@5E  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 F8tMZ,:  
authorized insurer 获授权保险人；获认可承保人 .ty2! .  
authorized investment 特准投资项目 gw
g~4:W  
authorized person 获授权人 j1K~zG  
authorized representative 获授权代表 GuL0:,  
authorized share capital 法定股本 QL2LIs  
automated quotation system 自动报价系统 F`,bFQ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  myOW^  
自动交易系统〔香港期货交易所有限公司〕 ^Dfqc-]  
automatic adjustment mechanism 自动调整机制 K~^o06 Y  
automatic adjustment system 自动调整系统 LSXsq}  
Automatic Clearing House 自动票据交换所 5OOXCtIKf  
automatic exchange rates accumulation system 自动化汇率累集系统 RASk=B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 MOB'rPIUI  
automatic teller machine [ATM] 自动柜员机 Y}yh6r;i  
autopay 自动转帐 3w[uc~f  
available assets 可用资产 |@R/JGB^  
available fiscal reserve 现存财政储备 &lzCRRnvt  
available profit 可用利润 tN.BI1nB  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,5t_}d|3C=  
average 平均；平均数；海损 @ZV>Cl@%2  
average basic salary 平均基本薪金 [6.<#_~{  
average consumer expenditure 平均消费开支；一般消费开支 #zSNDv`  
average cost 平均成本 h.- o$+Sa  
average cost of land production 增辟土地平均成本 =
bvLMpa  
average daily turnover 平均每日成交额 qf[J-"o  
average daily wage rate 平均每日工资率 vt(n: Xk  
average expenditure pattern 平均开支模式 c1*^ \  
average growth rate 平均增长率 "8(8]GgYx  
average net fixed assets 固定资产平均净值 XIM?$p^  
average of relatives 相对价格平均数 YxU->Wi]G  
average price 平均价格 \sW>Y#9]  
average propensity to consume 平均消费倾向；一般消费倾向 !@ AnwV]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9v ,y  
average rate 平均率 ~Z#\f5yv@  
average revenue 平均收入；平均收益 [fkt3fS  
average stock 平均库存；平均存货 |-GbHfz  
average yearly rent 平均年租 l}g_<  
avoidance of double taxation 避免双重课税 Xo.3OER  
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 O=!EqaExW  
Gh%dVP9B@P  
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