一些有用的会计术语(也不知道发的地方对不对)A

A: oF]0o`U&a  
A share Ａ股；甲类股份 a3HT1!M)  
abatement of tax 减税；减扣免税额 J24UUZ9&$  
ABN AMRO Bank N.V. 荷兰银行 vB/MnEKR  
above-the-line expenditure 线上项目支出；经常预算支出 B964#4& 9  
above-the-line receipt 线上项目收入；经常预算收入 KDRIy@[e  
ABSA Asia Limited 南非联合亚洲有限公司 COJqVC(#  
absolute change 绝对数值变更 }k\a~<'X  
absolute expenditure 实际开支 U+~0m!|4  
absolute guideline figure 绝对准则数字 ?Q9/C|  
absolute interest 绝对权益 /LuwPM  
absolute order of discharge 绝对破产解除令 ~`T(mh',  
absolute profit margin 绝对利润幅度 f*W<N06EZ  
absolute value 实值；绝对值 ln9MVF'!&  
absolutely vested interest 绝对既得权益 n U$Lp`  
absorbed cost 已吸收成本；已分摊成本 %9{4g->  
absorption 吸收；分摊；合并 PovPO  
absorption rate 吸收率；摊配率；分摊率 :V}8a!3h  
ACB Finance Limited 亚洲商业财务有限公司 ;op+~@*!  
acceptable form of reciprocity 合理的互惠条件 N+HN~'8r  
acceptable rate 适当利率；适当汇率 Ug3PZ7lK  
acceptance agreement 承兑协议 
saU|.\l  
acceptance for honour 参加承兑 f7d)  
acceptor 承兑人；接受人；受票人 Pa0tf:  
acceptor for honour 参加承兑人 >/5D/}4  
accident insurance 意外保险 KkJcHU  
Accident Insurance Association of Hong Kong 香港意外保险公会 5T8X2fS:  
accident insurance scheme 意外保险计划 KM< M^l_Q  
accident year basis 意外年度基准 ;&Eu<%y  
accommodation 通融；贷款 _V-@95fK  
accommodation bill 通融票据；空头票据  Gp@Y=mU  
accommodation party 汇票代发人 Gxm+5q  
account balance 帐户余额；帐户结余 rIW`(IG_  
account book 帐簿 Tk.MtIs)V}  
account collected in advance 预收款项 1m}'Y@I  
account current book 往来帐簿 pfZn<n5p  
account of after-acquired property 事后取得的财产报告 d/P$qMD  
account of defaulter 拖欠帐目 qLA  
account payable 应付帐款 #\%GrtM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <C# s0UX  
account receivable 应收帐款 s![=F}ck  
account receivable report 应收帐款报表 >=C)\Yfu)  
account statement 结单；帐单；会计财务报表 /YUf('b  
account title 帐户名称；会计科目 JXUO?9  
accountant's report 会计师报告 g>OGh o  
Accountant's Report Rules 会计师报告规则 I?bL4u$\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 N;r,B  
Accounting Arrangements 《会计安排》 0S/
&^  
accounting basis 会计基础 8V=I[UF.1?  
accounting by Official Receiver 破产管理署署长呈交的帐目 8Q#&=]W$  
Accounting Circular 《会计通告》 5jx{O${u  
accounting class 会计类别 ^h^j:!76j  
accounting date 记帐日期；会计结算日期 C[gSiL  
accounting for money 款项核算 4.H!rkMM  
Accounting Officer 会计主任 5'+g'9  
accounting period 会计报告期；会计期 Z#7HuAF{]  
accounting policy 会计政策；会计方针 z)QyQ  
accounting practice 会计惯例 GN=F-*2  
accounting principle 会计准则 g6 7*Bs  
accounting record 会计记录 dn%/SJC  
accounting report 会计报告 I0Wn?Qq=@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G!0|ocE}  
Accounting Society of China 中国会计学会 IQ2<Pinv  
accounting statement 会计报表 iDHmS6_c  
accounting system 会计制度；会计系统 RR`?o\  
accounting transaction 会计事项；帐务交易 6"&&s  
accounting treatment 会计处理 a`/[\K6  
accounting year 会计年度 G=yQYsC$  
accretion 增值；添加 1DZ
Gb)OU  
accrual 应计项目；应累算数目 P3lNns3  
accrual basis 应计制；权责发生制 L d#  
accrual basis accounting 应计制会计；权责发生制会计 mN@0lfk;  
accrue 应累算；应计 :4(7W[r6  
accrued benefit 应累算利益 hDmVv;M:  
accrued charges 应计费用 2Q1* Xq{  
accrued cumulative preference share dividend 应累算的累积优先股股息 bs_I{bCu?  
accrued expenses 应累算费用 \?g)
jY  
accrued interest payable 应付利息；应计未付利息 xu& v(C9  
accrued interest receivable 应收利息；应计未收利息 %pTbJaM\U  
accrued right 累算权益 u@==Ut  
accruing profit 应累算的利润 1AoBsEnd  
accumulated fiscal reserve 累积财政储备 {/R4Q1  
accumulated profit 累积利润；滚存溢利 ^@{'! N  
accumulated reserve 累积储备 7J$ ^R6rh  
accumulation of surplus income 累积收益盈余 j q1qj9KZ  
acquired assets 既得资产 6 D!,vu  
acquisition 收购；购置；取得 Yng9_w9Y  
acquisition cost 购置成本 d*q_DV  
acquisition expenses 购置费用 xA&G91|s  
acquisition of 100% interest 收购全部股权 tk1qgjE(?  
acquisition of control 取得控制权 `33h4G  
acquisition of fixed assets 购置固定资产 hr]NW>;  
acquisition of shell “买壳” OaU$ [Z'8  
acquisition price 收购价 0m*0I>  
act of God 天灾 p?Yovckm  
acting partner 执事合伙人 $9Z8P_^.0(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oX?2fu
-  
active partner 积极参与的合伙人 EkXns%][L  
active trading 交投活跃 vQBfT% &Q-  
actual circulation 实际流通 3fM  
actual cost 实际成本
$7|0{Dw  
actual expenditure 实际开支；实际支出 >@ge[MuS  
actual income 实际入息；实际收入；实际收益 LX*T<|c`'  
actual market 现货市场 +TUtVG  
actual price 现货价；实际价格 ShGR!r<  
actual profit 实际利润 RQ/X{<lQ)  
actual quotation 实盘；实际价位；实际报价 wPqIy}-  
actual year basis 按实际年度计算 q;B-np?U  
actuals 实货 EZBk;*=B  
actuarial investigation 精算调查 6Y}#vZ  
actuarial principle 精算原则 dVCBpCxI  
actuarial report 精算师报告 oVmGZhkA@'  
Actuarial Society of Hong Kong 香港精算学会 W0gaOew(^  
actuarial valuation 精算师估值 ! daXF&q  
actuary 精算师 9LCV"xgX  
ad referendum agreement 暂定协议；有待覆核的协定
)(75dUl  
ad valorem duty 从价税；按值征税 >rYP}k  
ad valorem duty system 从价税制 5^P)='0*  
ad valorem fee 从价费  D&N5)   
ad valorem tariff 从价关税 Z;??j+`Eo  
additional allowance 额外免税额 npbNUKdz  
additional amount for unexpired risk 未过期风险的额外款额 Lxd*W2$3_  
additional assessable profit 补加应评税利润 K*CO%:,-  
additional assessment 补加评税 t0}3QGf;c  
additional commitment 额外承担 oD!72W_:  
additional commitment vote 额外承担拨款 VCvuZU{<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ij{{Z;o3  
additional dependent parent allowance 供养父母额外免税额 M;3uG/E\  
additional provision 额外拨款 vco:6Ab$  
additional stamp duty 附加印花税 pw&l.t6.  
additional tax 补加税罚款；补加税款 ?~u"w OH'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =@{H7z(p&  
adjudged bankrupt 被裁定破产 r7w&
p.?  
adjudicated bankrupt 裁定破产人 |\N[EM%.@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E!3W_:Bs  
adjudication of bankruptcy 裁定破产；宣告破产 BnAia3z  
adjudication of insolvency 裁定无力偿还债务 =%$ _)=}J  
adjusted actual 经调整的实数；调整后的实数 Pme`UcE3H  
adjusted current assets 经调整的流动资产；调整后的流动资产 yuKfhg7  
adjusted figure 经调整的数字；调整后的数额 y;#p=,r  
adjusted liabilities 经调整的负债；调整后的负债 ::adT=  
adjusted loss 经调整的亏损；调整后的亏损 s u![ST(  
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 rj<%_d'Z`  
adjusted profit 经调整的利润；调整后的利润 `2S%l,>)#  
adjusted surplus 经调整的盈余额；调整后的盈余额 p~=%CG^5  
adjusted value 经调整的价值；调整后的价值 BflF*-s ^  
adjustment 调整；修订；理算〔保险〕 DB%=/ \U  
adjustment centre 调剂中心 9{ciD "!&V  
adjustment lag 调整过程的时间差距；调整时差 T<p>:$vo  
adjustment mechanism 调整机制 8]2S'mxE  
adjustment of loss 亏损调整 D~2,0K  
adjustment process 调整过程；调整程序 V^?
+|8_(  
adjustment range 调整幅度 ScM2_k`D  
administered exchange rate 受管制汇率 gKS^
-X{x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 M# S:'WN  
administration expenses 行政费用 gEPCXf  
administration fee 手续费；行政费 <lv:mqV  
administration in bankruptcy 破产管理 ;k!Ej-(  
administration order 遗产管理令 C5;"mo-  
administrator 管理人；遗产管理人 SM0
=  
administrator of the estate 遗产管理人 bumS>:
 
admission of debt 债项承认书 &/a/V  
admission of proof 接纳债权证明 C{e:xGJK
  
advance 放贷款项；垫付款项；预支款项；预付款项 gsT%_2>CL  
advance account 暂支帐目；预付款帐户 <0&];5 on  
advance compensation 预付补偿金 yK[~(!c5  
advance from shareholder 股东垫款 ?WUu@Z  
advance pending reimbursement 预支以待日后付还 )RA7Y}e|m  
advanced economy 先进经济体系 F>!fu.Ws  
advancement 预付；预付财产 ~#) DJ  
advances warrant 垫款令 sA}=o.\j:  
advancing 贷出 H( cY=d,  
adverse balance 逆差 srg#<oH|{c  
adverse exchange 逆汇 OP``g/x)  
advertisement addressed to shareholders 在报章刊登的致股东通告 shP,-Vs#  
advice for collection 托收通知书 MF%9  
advice of drawing 提款通知书；汇票通知书 .5_w^4`b  
advice of payment 付款通知 ~~wz05oRG  
Advisory Committee [Securities and Futures Commission] ii{5z;I]X  
谘询委员会〔证券及期货事务监察委员会〕 INcJXlv  
Advisory Committee on Diversification 经济多元化谘询委员会 !U=;e?o  
affidavit 誓章；遗产申报誓章 |bB..b  
affidavit of no receipt 述明无收款的誓章 lD 9'^J  
affiliate 联号；联营公司；附属公司 <q
v:7@  
affiliated company 附属公司；联号；联营公司 H-0deJ[>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >&BgF*mm  
affordability 负担能力 wK|&[ms  
African Development Bank [AfDB] 非洲开发银行 bzB9u&  
after-acquired property 事后取得的财产 ]NsbV  
after-hours dealing 市后交易 !K6:W1  
after-tax profit 税后盈利；税后利润；税后溢利 ioh_5 5e  
agency agreement 代理协议 /:C"n|P7Z  
agency expenses 代理机构的开支 =C5[75z#+  
agency fee 代理费 $+V{2k4X,  
Agency Law 《代理法》 T>W(Caelq  
agent 代理人；承销人 %~$4[,=  
agent of company 公司代理人 Ml0d^l}'  
agent's fee 代理人费；经纪费 rZGA9duy  
aggregate 总计；总数；总体数字 rP#@*{";  
aggregate amount 总款额；总额 sveFxI  
aggregate assets and liabilities 总体资产与负债 = `70]%  
aggregate at constant price 按固定价格计算的总体数字 h`Y t4-Y  
aggregate demand 总需求 xR;Xx;  
aggregate gross position 总持仓量 cUS2*7h  
aggregate limit 总限额 2t#9ih"9  
aggregate of salaries tax 合计薪俸税 @(Q4  
aggregate performance 总体表现；总体业绩 N!Kd VDdT|  
aggregate supply 总体供应 Lf7
iOW9U3  
aggregate surplus 总盈余 $"x(:  
aggregate total 整体总额 AE^&hH0^  
aggregate value 总值；合计价值 ZhM-F0;`  
aggregated basis 合计基准 l,sYYU+iY  
aggregated net chargeable income 合计应课税入息实额 .r]n<  
aggregation 合并计算；合计；总和 /`2VJw  
aggregation of incomes of husband and wife 夫妇入息合并计算 R)G'ILneV  
aggregation of property 财产的总和 0.&gm@A~c$  
agio 差价；贴水 ?MO'WB9+JR  
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》 p4(-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [NaU\;w\  
《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》 s9O] tk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -7;RPHJs  
《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》 QIo|t!7F  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /"Rh bE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 u%v^(9z  
agreement for a settlement 授产协议 0-FwHDxw  
agreement for assignment 转让协议 j:U>V7Kn3~  
agreement for sale 售卖协议；买卖协议 2ZLK`^S  
agreement for sale and purchase 买卖协议 _v]I6<!5U  
agreement for the payment of interest 支付利息协议 bu@Pxz%_  
agreement for the repayment of money 还款协议 0nhsjN}v  
agreement of reinsurance 再保险协议 8v(Xr}q,r  
Agricultural Bank of China 中国农业银行 8>O'_6Joj  
air passenger departure tax 飞机乘客离境税 ?55('+{l  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 cDE?Xo'!  
airport tax 机场税 TSE(K
t  
alcohol duty 酒精税 FKL}6W:  
alienation 让与；让渡；转让 \U~ggg0h  
alimony 生活费；赡养费 @0B<b7Jv  
All Ordinaries Index [AOI] 所有普通股指数 }qbz&%R  
all risks 全险；综合险 ho^1T3  
All Sales Record for Stock Market 《股票市场成交报告》 APK@Oq  
Allied Capital Resources Limited 新联财务有限公司 AS4m227  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *4A.R&Vu  
allocation letter 拨款信件 kl2]#G(  
allocation of fund 分配款项；预留款项 \gIdg:"02  
allocation of profit 利润分配；溢利分配 MZ0uc2L=  
allocation warrant 拨款令 L~vNW6#W  
allotment 分配；配股 y0A2{'w  
allotment notice 股份配售通知；配股通知 (m.]0v*&c  
allotment of shares 股份分配 oqE h_[.  
allowable 可获宽免；免税的 ?nUV3#6{  
allowable business loss 可扣除的营业亏损 Q9W*)gBvn  
allowable expenses 可扣税的支出 %y8w9aGt  
allowance 免税额；津贴；备抵；准备金 i_gS!1Z2  
allowance for debts 债项的免税额 & qd:o}  
allowance for depreciation by wear and tear 耗损折旧免税额 SOP= X-6f  
allowance for funeral expenses 殡殓费的免税额 |#!25qAT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HJ_xg6.x  
allowance for repairs and outgoings 修葺及支出方面的免税额 w8>T ~Mv  
allowance to debtor 给债务人的津贴 ;Oe6SNquT  
alteration of capital 资本更改 _);1dcnR  
alternate trustee 候补受托人 ?\^u},HnE|  
amalgamation 合并 n7{1m$/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ep0Aogp29  
ambit of charges 征税范围；收费范围 C-4I e  
amended valuation 经修订的估值 *OsXjL`f  
American Commodities Exchange 美国商品交易所 "q]v2t  
American Express Bank Limited 美国运通银行 CGv(dE,G&]  
American Stock Exchange 美国证券交易所  hA/FK  
amortization 摊销 Az0Yt31=  
amount due from banks 存放银行同业的款项 rEddX  
amount due from banks abroad 存放海外银行同业的款项 hoU&'P8  
amount due from holding companies 控股公司欠款 bS0^AVA  
amount due from local banks 存放本港银行同业的款项 $,6=.YuY  
amount due to banks 银行同业的存款 =YPWt>\a}  
amount due to banks abroad 海外银行同业的存款 N#ex2c  
amount due to holding companies 控股公司存款 [~jhOv^  
amount due to local banks 本港银行同业的存款 %J+$p\c  
amount due to outport banks 外埠银行同业的存款 %M'"%Yn@(y  
amount for note issue 发行纸币的款额 q$EVd9aN  
amount of bond 担保契据的款额 ^!kvgm<{$  
amount of consideration 代价款额 6EPC$*Xp!  
amount of contribution 供款数额 Dw.>4bA.  
amount of indebtedness 负债款额 &,KxtlR![  
amount of principal of the loan 贷款本金额 r-[z!S  
amount of rates chargeable 应征差饷数额 ?$r+#'asd(  
amount of share capital 股本额 R@"N{ [9  
amount of sums assured 承保款额 bF B;N+>  
amount of variation 变动幅度 IXzad  
amount of vote 拨款数额 NWoZDsu  
amount payable 应付款额 QP\vN|r  
amount receivable 应收款额 aD3$z;E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;q$<]X_S)}  
analysis 分析 7Y#b7H  
ancillary risk 附属风险 I s8|  
annual account 周年帐目；周年帐目报表；年度决算；年结 a"WnBdFZ  
annual accounting date 年结日期 c/g(=F__[  
annual allowance 每年免税额；年积金；年度津贴；年津 4)XN1r:  
annual balance 年度余额 ?*4]LuK6  
annual disposable income 每年可动用收入 4J I;NN  
annual estimates 周年预算 x/9`2X`~  
annual fee 年费 OgOu$.  
annual general meeting 周年大会 ?BWWb   
annual growth rate 年增率；每年增长率 2\s-4H| q  
annual long-term supplement 长期个案每年补助金 R[_7ab]A  
annual pensionable emolument 可供计算退休金的年薪 FWD9!M
K  
annual report 年报 5dL-v&W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YY]LK%-  
annual return 周年报表；周年申报表；每年报税表格 ]v9<^!  
Annual Return Rules 《周年报表规则》 qrt+{5/t  
annual review of consumer prices 每年消费物价回顾 BwL:B\  
annual roll-forward basis 逐年延展方式 kSI,Q!e\  
annual salary 年薪 I7[+:?2  
annual statement 年度报表；年度决算表 IE,g  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `qfVgT=2  
annuitant 年金受益人 Q |l93Rb`  
annuity 年金 1) @Wcc.  
annuity contract 年金合约 u |f h!-  
annuity on human life 人寿年金 _ H@pYMNH  
antecedent debt 先前的债项 Dnd  
ante-dated cheque 倒填日期支票 (:hPT-1  
anticipated expenditure 预期开支 k@wT,?kD  
anticipated net profit 预期纯利 3w^q0/GD  
anticipated revenue 预期收入 rj:$'m7  
anti-inflation measure 反通货膨胀措施 G=b`w;oL:  
anti-inflationary stance 反通货膨胀立场 KzM\+yC  
apparent deficit 表面赤字 nbOMtK  
apparent financial solvency 表面偿债能力 ?m~;*wn%  
apparent partner 表面合伙人 p*dez!  
application for personal assessment 个人入息课税申请书 F<^,j7@  
application of fund 资金应用 ,:,c kul  
application to release as liquidator and to destruct the books of accounts and documents sN;U,{  
申请免除清盘人职务及毁灭帐簿与文件 40:YJ_n  
appointed actuary 委任精算师 %*/?k~53  
appointed auditor 委任核数师；委任审计师 ^K;,,s;0  
appointed trustee 委任的受托人 S&R~*  
appointer 委任人 {yfG_J  
apportioned pro rata 按比例分摊 $?'z%a{  
apportionment 分配；分摊 "+)ey>_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v#nFPB=z  
apportionment formula 分摊方程式 qA03EU  
apportionment of estate duty 遗产税的分摊 ^:DlrI$  
appraisal 估价；评估 !>2s5^JI9  
appreciable growth 可观增长 =fRP9`y  
appreciable impact 显着影响 O
'!k$iJNb  
appreciable increase 可观增长 }uZhoA  
appreciation 增值；升值 OS \co:  
appreciation against other currencies 相对其他货币升值 :v&GAs6H
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c| p eRO.  
appreciation tax 增值税 hz )L+  
appropriation 拨款；拨用；拨付 "e(OO/EZS  
appropriation account 拨款帐目 Nf$Y-v?i  
Appropriation Bill 拨款法案 nYE_WXY3V  
appropriation-in-aid system 补助拨款办法 rl6vt*g  
approved assets 核准资产 o^>*aQ!7<D  
approved basket stock 认可一篮子证券 B4J^ rzK  
approved budget 核准预算 Ar>Om!]=v  
approved charitable donation 认可慈善捐款 9K)OQDv%6D  
approved charitable institution 认可慈善机构 fV;&Ag*ZiV  
approved currency 核准货币；认可货币 -/FCd(  
approved estimates 核准预算 =D3Y q?  
approved estimates of expenditure 核准开支预算 ;9;.!4g/T  
approved overseas insurer 核准海外保险人  5+VdZ'@  
approved overseas trust company 核准海外信托公司 iVmf/N@A|  
approved pooled investment fund 核准汇集投资基金 dqG+hh^  
approved provident fund scheme 认可公积金计划 SHhg
&~B  
approved provision 核准拨款 b;S~`PL  
approved redeemable share 核准可赎回股份 La3f{;|u5M  
approved regional stock 认可地区性证券 FJ#V"|}  
approved retirement scheme 认可退休金计划 bt~-=\  
approved subordinated loan 核准附属贷款 f^0vkWI2  
arbitrage 套戥；套汇；套利 /i$&89yod  
arbitrageur 套戥者；套汇者 Tm`QZh3  
arbitrary amount 临时款项 deTUfbd'  
arrangement 措施；安排；协定 LfF<wDvXf  
arrears 欠款 >Z>*Iz,LP  
arrears of pay 欠付薪酬 @ZT25CD  
arrears of revenue 逾期未收税款；逾期未收的帐项 `ORDN|s6  
articles of association 组织章程；组织细则；组织章程细则 :*Ckq~[Hg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DY,Sfh;tp  
ascertainment of profit 确定利润 b_
][Jye&P  
"Asia Clear" “亚洲结算系统” /$ L;m  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MA"iM+Ar  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UVU}  
Asian Development Fund [ADF] 亚洲发展基金 \'1%"JWK   
Asian dollar bond 亚洲美元债券 2]Y (<PC  
Asian dollar market 亚洲美元市场 A6#ob
  
Asian dollar rate 亚洲美元利率 +Mg^u-(A  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B#q5Ut  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |a'Q^aT  
asked price 沽盘；喊价；索价；卖方报价 36lIV,YnU  
assessable income 应评税入息 
y(N-1  
assessable loss 应评税亏损 u4Vc:n  
assessable profit 应评税利润 Gt- -7S  
assessable value 应评税值 wX|]8f2Z  
assessed profit 估定利润
I]  
assessed value 经评估价值 4N#0w]_,>Y  
assessment 评税；评定；估价；评税单 eIg2m <9u  
assessment number 评税编号；估价编号 A7: oq7b  
assessment of additional tax 补加税评税 }KZ/>Z;^  
assessment of performance 业绩评估；实绩评价 *TMg.  
Assessor 评税主任 vqL{~tR  
asset price bubbles 资产价格泡沫 q^12Rj;H  
asset-backed securities 具资产保证的证券 mM}|x~\R  
assets accretion 资产增值 9|'bPOKe  
assets and liabilities 资产与负债 s"a*S\a;b  
assets betterment statement 资产递增表；资产改进表 Y*"%;e$tg  
assets lending 实物放款；有抵押贷款 ~=#jO0dE|  
assets of the company passing on the death 死者去世时转移的公司资产 A"9aEOX-?i  
assets pledged as security for liabilities 用作负债抵押的资产 3V,X=  
assets portfolio 资产投资组合  W#??fae  
assets price 资产价格 l~f +h?cF  
assets quality 资产质素 s]B^Sz=  
assets realization 资产变现 Ha 3XH_  
assets refinancing arrangement 资产再集资安排 N ~LR  
assets securitization 资产证券化 DJ<e=F!  
assets situated outside Hong Kong 在香港以外地方的资产 8YYY *>  
assets stripping 削减资产；拆卖资产 b?bIxCA8  
assets value 资产值 Xi0/Wb h\  
assignee 承让人 r3*wH1n  
assignment 转让；转让书；转让契 %:oGyV7a  
assignment of interest 权益转让 V-X n
&s  
assignment of letters patent and trade mark 专利证书及商标转让 dxASU|Yo9  
assignment of property 物业转让；物业转让书
J(l6(+8  
assignment right 转让权 xds"n5  
assignor 转让人 s)To#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !`aodz*PO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [s7I.rdGzz  
associate member 附属会员 Rl S=^}>  
associated body corporate 相联法人团体 IA+>dr  
associated company 相联公司；联属公司 bH,Jddc  
associated corporation 相联法团 ?8~$du$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +ckj]yA;  
公认会计师公会〔英国〕 tv;3~Y0i  
Association of Futures Exchange Brokers 香港期货经纪协会 134wK]d^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 m\~[^H~g  
association of underwriters 承保人组织 :F<
a~_k  
assumption of control 接管 o/&:w z  
assurance 担保；保险；转易；转易书 Ezml LFp.  
assurance of interest 权益的转易 c=| a\\  
at 19XX price 按一九ＸＸ年价格计算 !$d:k|b  
at a discount 按赔价计算；按贴水价格计算；打折扣 Fx.uPY.a  
at a premium 按溢价计算；按升水价格计算 a~{Stv  
at call 通知付款；按通知 V];RQWs  
at constant market price 按固定市价计算 9ge$)q
@3  
at constant price 按固定价格计算 %%DK?{jo`  
at cost 按成本计算 (d!vm\-PH  
at current market price 按当时市价计算；按现时市价计算 Sa<R8X'J  
at current price 按当时价格计算；按现时价格计算 dm.3.xXq  
at factor cost 按要素成本计算；按生产要素成本计算 gr
-%9=Uq  
at money-of-the-day price 按付款当日价格计算 8[y7(Xw  
at or better 按指定或较佳价位〔买卖指令〕 t8^*s<O  
at par 按面值计算；平价 Y#N'bvE|%  
at sight 见票即付 oiR`\uY  
at the close 按收市盘 KztF#[64W^  
at the opening 按开市盘 LBM:>d5  
attestation 见证；见证条款 OZv&{_b_  
at-the-money option 平价期权 S@*@*>s^  
attorney 受权人；受托代表人 XBeHyQp  
attornment 新拥有人承认书 B j*X_m  
attributable profit 可归属利润 +~[19'GH  
attributable share value 可归属股份价值 %R_8`4IQ  
Auckland Stock Exchange 奥克兰证券交易所 H?B.Hp|  
auction 拍卖 &!_Ko`b8K  
auctioneer 拍卖商 )c!f J7o:  
audit 审计；核数 xt-;7  
Audit Commission 审计署 #p[=iP
  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1`)R#$h  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 7"S|GEs:  
audit review 帐目审查 p<J/J.E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 RnTPU`  
audited account 审计帐目；经审计的帐目 |Rab'9U^  
audited annual account 经审计的周年帐目 "w7:{E5e  
audited balance sheet 经审计的资产负债表 r2hm`]\8M  
auditor 核数师；核数主任；审计师 4b<:67 %  
auditor's certificate 核数师证明书；审计师证明书 T*H4kM  
auditor's report 核数师报告；审计师报告 <Z0Tz6/j,  
Aussie bond 澳元债券 &2c?g1%  
austerity budget 紧缩预算 Bzg
DhDj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =F:d#j>F  
Australia All Ordinaries Index 澳洲所有普通股票指数 zU}0AVlIL:  
Australian Dollar [AUD] 澳元 Cvl"")ZZ`  
Australian Options Market 澳大利亚期权市场 _mn4z+  
Australian Securities Commission 澳洲证券事务监察委员会 &XZ>}^lD^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /Ia#udkNMp  
Australian Stock Exchange 澳大利亚证券交易所 JY_' d,O  
Austrian Schilling [ATS] 奥地利先令 4e5Ka{# <  
authentication 认证；鉴证 "OWq]q#  
authority to purchase 委托购买证；委购书 \@80Z5?n  
authorization 认可；核准；授权；授权书 \C>I6{  
authorization by direction 指示授权 Aimgfxag  
authorization by instruction 指令授权 D)mqe-%1  
authorization by warrant 令状授权 \"uR&D  
authorization of unit trust 单位信托的认可 &-{4JSII  
authorized agent 指定代理人 j0OxR.S  
authorized capital 法定资本 OgzPX^q/=  
authorized clerk 出市员 >=B8PK+<  
authorized dealer 认可交易商 <CH7jbK  
authorized financial institution 认可财务机构 C f<,\Aav  
authorized fund 认可基金 ^h' wZ7-\  
authorized fund house 获授权的基金公司；认可基金公司 3<'n>'  
authorized institution 认可机构 \?}ZXKuJj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D!y Cnq=8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W"~G]a+  
authorized insurer 获授权保险人；获认可承保人 le1'r>E$  
authorized investment 特准投资项目 rfK%%-  
authorized person 获授权人 'g$|:bw/  
authorized representative 获授权代表 jF'S"_/?  
authorized share capital 法定股本 '|6j1i0x  
automated quotation system 自动报价系统 {Ynr(J.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0t<TZa]V  
自动交易系统〔香港期货交易所有限公司〕 Qg4qjX](?  
automatic adjustment mechanism 自动调整机制 f^',J@9@  
automatic adjustment system 自动调整系统 \=nY&Ml  
Automatic Clearing House 自动票据交换所 O1-Ne.$  
automatic exchange rates accumulation system 自动化汇率累集系统 F+}MW/ra@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B!9<c9/ P]  
automatic teller machine [ATM] 自动柜员机 *}LYMrP  
autopay 自动转帐 UW40Y3W0  
available assets 可用资产 fRq2sK;+  
available fiscal reserve 现存财政储备 "y62Wo6m)  
available profit 可用利润 
0Ol
B;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "Z#&A  
average 平均；平均数；海损 !K3 #4   
average basic salary 平均基本薪金 x! Z|^q  
average consumer expenditure 平均消费开支；一般消费开支 ;ML21OjgN  
average cost 平均成本 W4X=.vr  
average cost of land production 增辟土地平均成本 L0Xb^vx}m  
average daily turnover 平均每日成交额 3d \bB !  
average daily wage rate 平均每日工资率 Azu$F5G!n  
average expenditure pattern 平均开支模式 5a_1x|Fhi  
average growth rate 平均增长率 vJK0>":G  
average net fixed assets 固定资产平均净值 F
4KXx^~o  
average of relatives 相对价格平均数 ,7
<5dIdZ  
average price 平均价格 f%d7?<rw  
average propensity to consume 平均消费倾向；一般消费倾向 -2bu`oD `  
average propensity to save 平均储蓄倾向；一般储蓄倾向 
Gi?"  
average rate 平均率 IhY[c/|i  
average revenue 平均收入；平均收益 >e'6RZRLA  
average stock 平均库存；平均存货 z[[|'02{  
average yearly rent 平均年租 UoBmS5  
avoidance of double taxation 避免双重课税 ..;}EFw5  
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 Hj2E-RwG  
sWa`-gc  
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