一些有用的会计术语(也不知道发的地方对不对)A

A: 
xXU/m|  
A share Ａ股；甲类股份 *UL|{_)c
 
abatement of tax 减税；减扣免税额 >ya-  
ABN AMRO Bank N.V. 荷兰银行 '3u]-GU2_  
above-the-line expenditure 线上项目支出；经常预算支出 ,^IZ[D>u)  
above-the-line receipt 线上项目收入；经常预算收入 >'|xQjLl  
ABSA Asia Limited 南非联合亚洲有限公司 ~"rwP=<}  
absolute change 绝对数值变更 hL{B9?  
absolute expenditure 实际开支 SQKY;p  
absolute guideline figure 绝对准则数字 =ci5&B?  
absolute interest 绝对权益 o&F.mYnqX  
absolute order of discharge 绝对破产解除令 {kRC!}  
absolute profit margin 绝对利润幅度 s^t1PfP(,  
absolute value 实值；绝对值 /GSI.tO  
absolutely vested interest 绝对既得权益 YlcF-
a  
absorbed cost 已吸收成本；已分摊成本 [ 6o:v8&3  
absorption 吸收；分摊；合并 +$=Wms-z  
absorption rate 吸收率；摊配率；分摊率 |p
4OlUq  
ACB Finance Limited 亚洲商业财务有限公司 8m[L]6F(-z  
acceptable form of reciprocity 合理的互惠条件 oplA'Jgnv  
acceptable rate 适当利率；适当汇率 u4+uGYr*@  
acceptance agreement 承兑协议 iM/0Yp-v'>  
acceptance for honour 参加承兑 *pC-`k  
acceptor 承兑人；接受人；受票人 ~\}EROb<  
acceptor for honour 参加承兑人 KP7RrgOan&  
accident insurance 意外保险 U?^|>cMr  
Accident Insurance Association of Hong Kong 香港意外保险公会 taEMr> /  
accident insurance scheme 意外保险计划 ^-;Z8M  
accident year basis 意外年度基准 g5|\G%dOt  
accommodation 通融；贷款 e&4wwP"`<  
accommodation bill 通融票据；空头票据 ~kJpBt7M  
accommodation party 汇票代发人 (@o />T  
account balance 帐户余额；帐户结余 WI!z92qq[  
account book 帐簿 +,^M{^%  
account collected in advance 预收款项 t RyGxqiG  
account current book 往来帐簿 U`p<lxRgQ  
account of after-acquired property 事后取得的财产报告 # %y{mn  
account of defaulter 拖欠帐目 ;<@O^_+  
account payable 应付帐款 .*f4e3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >`|uc  
account receivable 应收帐款 L"IHyUW  
account receivable report 应收帐款报表 Aq]'.J=4  
account statement 结单；帐单；会计财务报表 \ g(#)f  
account title 帐户名称；会计科目 oNsx Fi:  
accountant's report 会计师报告 j2qfEvU  
Accountant's Report Rules 会计师报告规则 (a
!,)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 |M>k &p,B-  
Accounting Arrangements 《会计安排》 a&VJYAB  
accounting basis 会计基础 TXl9c6  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,T~5iLKY  
Accounting Circular 《会计通告》 S
fFR  
accounting class 会计类别 |+~2sbM  
accounting date 记帐日期；会计结算日期 1O7ss_E  
accounting for money 款项核算 [ =2In;
 
Accounting Officer 会计主任 ^Jc0c)*  
accounting period 会计报告期；会计期 Ol[IC  
accounting policy 会计政策；会计方针 $rYu4^  
accounting practice 会计惯例 hD"~ ^  
accounting principle 会计准则 X*"O'XCA  
accounting record 会计记录 6lAo`S\)eX  
accounting report 会计报告 J*C*](  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s9bP6N!,  
Accounting Society of China 中国会计学会 :8wF0n-'  
accounting statement 会计报表 HZ=yfJs nc  
accounting system 会计制度；会计系统 R0d|j#vP  
accounting transaction 会计事项；帐务交易 PW4Wn`u  
accounting treatment 会计处理 *~^^A9C8  
accounting year 会计年度 I>Yp=R  
accretion 增值；添加 i~L7h=__  
accrual 应计项目；应累算数目 ADz|Y~V!  
accrual basis 应计制；权责发生制 D
}3fx[  
accrual basis accounting 应计制会计；权责发生制会计 6Ymk8.PF  
accrue 应累算；应计 p'}%pAY  
accrued benefit 应累算利益 NmF2E+'  
accrued charges 应计费用 w!7/;VJ3d  
accrued cumulative preference share dividend 应累算的累积优先股股息 liP{Mu/LO  
accrued expenses 应累算费用 ?EAqv]  
accrued interest payable 应付利息；应计未付利息 *60)Vo.=  
accrued interest receivable 应收利息；应计未收利息 U.(_n  
accrued right 累算权益 h8Si,W3o  
accruing profit 应累算的利润 lM,:c.R  
accumulated fiscal reserve 累积财政储备 59 Y=VS
 
accumulated profit 累积利润；滚存溢利 n#/m7  
accumulated reserve 累积储备 *?fBmq[j  
accumulation of surplus income 累积收益盈余 cA2]VL.r>C  
acquired assets 既得资产 EtGr&\,  
acquisition 收购；购置；取得 fZgU@!z  
acquisition cost 购置成本 e)"cm;BJ^P  
acquisition expenses 购置费用 ^]gl#&"D  
acquisition of 100% interest 收购全部股权 tH(#nx8  
acquisition of control 取得控制权 R&xd ic!  
acquisition of fixed assets 购置固定资产 )&-E@% \  
acquisition of shell “买壳” nQ~L.V  
acquisition price 收购价 ?,C,q5 T\  
act of God 天灾 a!]%@A6p  
acting partner 执事合伙人 h
+(s/o?\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (5&"Y?#o,  
active partner 积极参与的合伙人 Z5A<TC/:  
active trading 交投活跃 ~O$]y5  
actual circulation 实际流通 ]S ,GHPEN  
actual cost 实际成本 xW~@V)OH  
actual expenditure 实际开支；实际支出 ERjf.7)d  
actual income 实际入息；实际收入；实际收益 DmsloPB?_  
actual market 现货市场 U+ =q_ <  
actual price 现货价；实际价格 pE N`&'4  
actual profit 实际利润 H#E0S>Jw|  
actual quotation 实盘；实际价位；实际报价 H'.eqZM  
actual year basis 按实际年度计算 p4 PFoFo2  
actuals 实货 ps{(UYM=b  
actuarial investigation 精算调查 9qA_5x%"%u  
actuarial principle 精算原则 Fu$sfq  
actuarial report 精算师报告 l1S1CS  
Actuarial Society of Hong Kong 香港精算学会
04t_  
actuarial valuation 精算师估值 &IYkeGQr  
actuary 精算师 A )cb
 
ad referendum agreement 暂定协议；有待覆核的协定 \ PqV|
 
ad valorem duty 从价税；按值征税 hlZjk0ez  
ad valorem duty system 从价税制 )FLp
WE"e-  
ad valorem fee 从价费 ]\U'_G2]  
ad valorem tariff 从价关税 {Xj%JE[V  
additional allowance 额外免税额 Jo0x/+?,+  
additional amount for unexpired risk 未过期风险的额外款额 =[&Jxy>Y  
additional assessable profit 补加应评税利润 y6oDbwke  
additional assessment 补加评税 2RCnk&u  
additional commitment 额外承担 XQA2uR4h  
additional commitment vote 额外承担拨款 :.,I4>b2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =Sq7U^(>  
additional dependent parent allowance 供养父母额外免税额 K0]Wb=v  
additional provision 额外拨款 Ih0GzyU*4  
additional stamp duty 附加印花税 D[mYrWHpn  
additional tax 补加税罚款；补加税款 hGeRM4zVZZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rgCId@R  
adjudged bankrupt 被裁定破产 ~08v]j q  
adjudicated bankrupt 裁定破产人 5tL6R3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n|.;g!QDA  
adjudication of bankruptcy 裁定破产；宣告破产 LFC k
6 R  
adjudication of insolvency 裁定无力偿还债务 oS4ag  
adjusted actual 经调整的实数；调整后的实数 ?m6E@.{  
adjusted current assets 经调整的流动资产；调整后的流动资产 __M}50^  
adjusted figure 经调整的数字；调整后的数额 e(^O8  
adjusted liabilities 经调整的负债；调整后的负债 ~U|te_l  
adjusted loss 经调整的亏损；调整后的亏损 !`g
g$9  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ^RyrUb  
adjusted profit 经调整的利润；调整后的利润 ~EBZlTN  
adjusted surplus 经调整的盈余额；调整后的盈余额 I zT%Kq  
adjusted value 经调整的价值；调整后的价值 Sv ,_G'  
adjustment 调整；修订；理算〔保险〕 };*5+XY^  
adjustment centre 调剂中心 R~i<*  
adjustment lag 调整过程的时间差距；调整时差 (:1j-  
adjustment mechanism 调整机制
JF7T1T  
adjustment of loss 亏损调整 seq$]  
adjustment process 调整过程；调整程序 ~BC5no  
adjustment range 调整幅度
F2&KTK  
administered exchange rate 受管制汇率 L`\ILJz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R?W8l5CIk  
administration expenses 行政费用 K"#}R<k8:A  
administration fee 手续费；行政费 7;XdTx  
administration in bankruptcy 破产管理 i[<O@Rb  
administration order 遗产管理令 ^%L$$V nG  
administrator 管理人；遗产管理人 }IV7dKzl  
administrator of the estate 遗产管理人 Gi-tf<  
admission of debt 债项承认书 u1uY*p  
admission of proof 接纳债权证明 7G/"!ePW6`  
advance 放贷款项；垫付款项；预支款项；预付款项 
oDC3AK&  
advance account 暂支帐目；预付款帐户 +m1edPA[  
advance compensation 预付补偿金 \rpu=*gt  
advance from shareholder 股东垫款 tFGLqR%/  
advance pending reimbursement 预支以待日后付还 qRUz;M4  
advanced economy 先进经济体系 . &e,8  
advancement 预付；预付财产 X#J[Nn>  
advances warrant 垫款令 |89`O^   
advancing 贷出 sJ,zB[e8  
adverse balance 逆差 i@2?5U>h  
adverse exchange 逆汇 ':Te#S  
advertisement addressed to shareholders 在报章刊登的致股东通告 ' o5,P/6  
advice for collection 托收通知书 g$<@!  
advice of drawing 提款通知书；汇票通知书 M! s&<Bi  
advice of payment 付款通知 a^2?W
 
Advisory Committee [Securities and Futures Commission]
6} 9A0  
谘询委员会〔证券及期货事务监察委员会〕 )b =$!  
Advisory Committee on Diversification 经济多元化谘询委员会 cv^^NgQ  
affidavit 誓章；遗产申报誓章 @g{=f55  
affidavit of no receipt 述明无收款的誓章 )P$
IXA\  
affiliate 联号；联营公司；附属公司 1:,aFp>qr  
affiliated company 附属公司；联号；联营公司 '{J!5x?L^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Hi?],5,/  
affordability 负担能力 <_
NF  
African Development Bank [AfDB] 非洲开发银行 <'/+E4m  
after-acquired property 事后取得的财产 x>t:&Y M  
after-hours dealing 市后交易 Y A;S'dxY  
after-tax profit 税后盈利；税后利润；税后溢利 _uRgKoiy  
agency agreement 代理协议 W4Eo1 E  
agency expenses 代理机构的开支 'Ct+0X:D  
agency fee 代理费 k\EMO\je  
Agency Law 《代理法》 ?J>^
X-z  
agent 代理人；承销人 5!?><{k=%  
agent of company 公司代理人 6Up,B=sX0  
agent's fee 代理人费；经纪费 w_9:gprf  
aggregate 总计；总数；总体数字 5SDHZ?h  
aggregate amount 总款额；总额 j"c"sF\q  
aggregate assets and liabilities 总体资产与负债 r`" ?K]rI  
aggregate at constant price 按固定价格计算的总体数字  yXDf;`J  
aggregate demand 总需求 GE"#.J4z  
aggregate gross position 总持仓量 tnp]wZ  
aggregate limit 总限额 rtY0?  
aggregate of salaries tax 合计薪俸税 ^*iZN =\  
aggregate performance 总体表现；总体业绩 Gs-'  
aggregate supply 总体供应 \ Xuu|]  
aggregate surplus 总盈余 j88H3b
i0  
aggregate total 整体总额 7)[4|I  
aggregate value 总值；合计价值 iX4/;2B=,  
aggregated basis 合计基准 9m<>G3Jr  
aggregated net chargeable income 合计应课税入息实额 )2\6Fy0S  
aggregation 合并计算；合计；总和 N 4Dyec\  
aggregation of incomes of husband and wife 夫妇入息合并计算 u%&zY97/  
aggregation of property 财产的总和 w;X-i.%`  
agio 差价；贴水 WhvO-WF  
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》 `/#6k>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GXsHc
,  
《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》 x5{ zGv.j  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Yh4e\]ql~N  
《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》 L!5%;!>.P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bj7v<G|Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L8!xn&uyP=  
agreement for a settlement 授产协议 C,K
P!B{  
agreement for assignment 转让协议 J7S  
agreement for sale 售卖协议；买卖协议 +f|u5c  
agreement for sale and purchase 买卖协议 +`\C_i-  
agreement for the payment of interest 支付利息协议 8on2BC2  
agreement for the repayment of money 还款协议 p7|~x@q+  
agreement of reinsurance 再保险协议 :U?Kwv8s  
Agricultural Bank of China 中国农业银行 Cgt{5  
air passenger departure tax 飞机乘客离境税 Y0U:i.)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 p=eSHs{>A  
airport tax 机场税 M,6m*  
alcohol duty 酒精税 (/c9v8Pr(7  
alienation 让与；让渡；转让 3q<\ \8Y*  
alimony 生活费；赡养费 aWW|.#L  
All Ordinaries Index [AOI] 所有普通股指数 rlW
  
all risks 全险；综合险 )V+;7j<"D  
All Sales Record for Stock Market 《股票市场成交报告》 >?I[dYzut  
Allied Capital Resources Limited 新联财务有限公司 C7,Ol0`v  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /f_lWr:9l  
allocation letter 拨款信件 l 4(-yWC$H  
allocation of fund 分配款项；预留款项 #Ey!
?Z  
allocation of profit 利润分配；溢利分配 7j{SCE;  
allocation warrant 拨款令 J}lBKP:-*  
allotment 分配；配股 Z5\u9E"]  
allotment notice 股份配售通知；配股通知 7+@:wX\  
allotment of shares 股份分配 ^c
d+W?  
allowable 可获宽免；免税的 4K
:p  
allowable business loss 可扣除的营业亏损 7LKNEll  
allowable expenses 可扣税的支出 A"p7N?|%  
allowance 免税额；津贴；备抵；准备金 s4t>/.;x  
allowance for debts 债项的免税额 :rwF5
 
allowance for depreciation by wear and tear 耗损折旧免税额 oT.g@kf=H  
allowance for funeral expenses 殡殓费的免税额 k_$w+Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "<NQ2Vr]5  
allowance for repairs and outgoings 修葺及支出方面的免税额 5G=2=E  
allowance to debtor 给债务人的津贴 A{Pp`*l  
alteration of capital 资本更改 H7*/  
alternate trustee 候补受托人 a+IU<O-J?  
amalgamation 合并 #O qfyY!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HBeOK  
ambit of charges 征税范围；收费范围 D.4=4"qMi  
amended valuation 经修订的估值 #~ UG9@a  
American Commodities Exchange 美国商品交易所 p-r}zc9@  
American Express Bank Limited 美国运通银行 b4i=eI8  
American Stock Exchange 美国证券交易所 ^#p Su  
amortization 摊销 *r$(lf  
amount due from banks 存放银行同业的款项 StA5h+[m  
amount due from banks abroad 存放海外银行同业的款项 $ ^m_M.1  
amount due from holding companies 控股公司欠款 JT,8/o  
amount due from local banks 存放本港银行同业的款项 \Ua"gS2L  
amount due to banks 银行同业的存款 4
mPCAA7  
amount due to banks abroad 海外银行同业的存款 ^HQg$}=  
amount due to holding companies 控股公司存款 &p`RKD  
amount due to local banks 本港银行同业的存款 g&#.zJ[-  
amount due to outport banks 外埠银行同业的存款 I[G<aI!  
amount for note issue 发行纸币的款额 D8qZh1w%A|  
amount of bond 担保契据的款额 5&\Q0SX(~  
amount of consideration 代价款额 #8QQZdC8`  
amount of contribution 供款数额
#GY;.,  
amount of indebtedness 负债款额 -#|J  
amount of principal of the loan 贷款本金额 _6(QbY'JV`  
amount of rates chargeable 应征差饷数额 *EvnN:  
amount of share capital 股本额 +QqYf1@F  
amount of sums assured 承保款额 p.n+m[  
amount of variation 变动幅度 {
w1sv=$+  
amount of vote 拨款数额 7;+:J;xf66  
amount payable 应付款额 Zw`Xg@;xP  
amount receivable 应收款额 fXEF]C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AMGb6enl  
analysis 分析 ]8<;,}#  
ancillary risk 附属风险 $-
EbJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 _T7tq  
annual accounting date 年结日期 e@F9'z4  
annual allowance 每年免税额；年积金；年度津贴；年津 m = "N4!  
annual balance 年度余额 f)~urGazS  
annual disposable income 每年可动用收入 DI"mi1ObE  
annual estimates 周年预算 Rku9? zf^  
annual fee 年费 Szsq|T  
annual general meeting 周年大会 :"#EQq]ct
 
annual growth rate 年增率；每年增长率 lrPiaSO`I  
annual long-term supplement 长期个案每年补助金 ^?VYE26  
annual pensionable emolument 可供计算退休金的年薪 U5[xW  
annual report 年报 ^Bf@I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VZ5EV'D8!  
annual return 周年报表；周年申报表；每年报税表格 j ~:Dr  
Annual Return Rules 《周年报表规则》 m$Lq#R={Z  
annual review of consumer prices 每年消费物价回顾 gT22!  
annual roll-forward basis 逐年延展方式 qe8dpI;  
annual salary 年薪 OEnJ".&V  
annual statement 年度报表；年度决算表 7aj|-gZ  
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 M1^,g~e  
annuitant 年金受益人 )4vZIU#  
annuity 年金 y+hC !-  
annuity contract 年金合约 $WI=a-;_e  
annuity on human life 人寿年金 DBI[OG9  
antecedent debt 先前的债项 `BG{\3>  
ante-dated cheque 倒填日期支票 J
Bo/<W#|  
anticipated expenditure 预期开支 rhGHR5 g  
anticipated net profit 预期纯利 |[7xTD  
anticipated revenue 预期收入 ,b%T[s7  
anti-inflation measure 反通货膨胀措施 llXyM */  
anti-inflationary stance 反通货膨胀立场 s_}T-%\  
apparent deficit 表面赤字 ,|,DXw  
apparent financial solvency 表面偿债能力 uW3`gwwlU  
apparent partner 表面合伙人 4W &HUQ?^  
application for personal assessment 个人入息课税申请书 CqDKQQ  
application of fund 资金应用 /p+ (_Y  
application to release as liquidator and to destruct the books of accounts and documents 7@NAky(  
申请免除清盘人职务及毁灭帐簿与文件 7aUk?Hf  
appointed actuary 委任精算师 {+_pyL  
appointed auditor 委任核数师；委任审计师 ^Q
t4}V=  
appointed trustee 委任的受托人 AL74q[>  
appointer 委任人 .H {  
apportioned pro rata 按比例分摊 FIG3P))  
apportionment 分配；分摊 s-!Bpr16o0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gJ6C&8tl  
apportionment formula 分摊方程式 F:"<4hiA"  
apportionment of estate duty 遗产税的分摊 a;jXMR  
appraisal 估价；评估 /B73|KB+  
appreciable growth 可观增长 _h",,"p#o  
appreciable impact 显着影响 g} 7FR({b  
appreciable increase 可观增长
sDL@e33Yb  
appreciation 增值；升值 9tvLj5~  
appreciation against other currencies 相对其他货币升值 [XK Ke  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TR/'L!EE  
appreciation tax 增值税 |!NKKvf  
appropriation 拨款；拨用；拨付 Mn7nS:  
appropriation account 拨款帐目 k7yQEU  
Appropriation Bill 拨款法案 1bs8fUPB3  
appropriation-in-aid system 补助拨款办法 B:Ec(USe  
approved assets 核准资产 Fsv:SL+5  
approved basket stock 认可一篮子证券 qPY OO  
approved budget 核准预算 f<bc8Lp  
approved charitable donation 认可慈善捐款 &rj3UF@hb  
approved charitable institution 认可慈善机构 }YH@T]O}  
approved currency 核准货币；认可货币 !$P+hX`  
approved estimates 核准预算 P#H|at  
approved estimates of expenditure 核准开支预算 t2d_XQOK  
approved overseas insurer 核准海外保险人 JDrh-6Zgj  
approved overseas trust company 核准海外信托公司 RLBjl%Q>  
approved pooled investment fund 核准汇集投资基金 PYX]ld.E  
approved provident fund scheme 认可公积金计划 WX$mAQDV  
approved provision 核准拨款 a"uO0LOb  
approved redeemable share 核准可赎回股份 4)./d2/E  
approved regional stock 认可地区性证券 x;ym_UZ6e  
approved retirement scheme 认可退休金计划 \' (_r  
approved subordinated loan 核准附属贷款 {Bk9]:'$5  
arbitrage 套戥；套汇；套利 H-$)@  
arbitrageur 套戥者；套汇者 y1z<{'2x  
arbitrary amount 临时款项 T|dQY~n~  
arrangement 措施；安排；协定 +`4`OVE_#  
arrears 欠款 ""Nu["|E  
arrears of pay 欠付薪酬 U+gOojRy{  
arrears of revenue 逾期未收税款；逾期未收的帐项 p_T>"v  
articles of association 组织章程；组织细则；组织章程细则 '#K:e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o%_MTCANy  
ascertainment of profit 确定利润 __<u!;f  
"Asia Clear" “亚洲结算系统” +Gv{Apd"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,b!!h]t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "X4L+]"$g  
Asian Development Fund [ADF] 亚洲发展基金 ^{\gD23  
Asian dollar bond 亚洲美元债券 ~Vq<nkWS  
Asian dollar market 亚洲美元市场 0?59o!@h  
Asian dollar rate 亚洲美元利率 (GB2("p`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h&d%#6mB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Qwl=/<p1  
asked price 沽盘；喊价；索价；卖方报价 ip6$Z3[)  
assessable income 应评税入息 /c
/t_xB  
assessable loss 应评税亏损 ?0k(wiF  
assessable profit 应评税利润 VbR/k,Co  
assessable value 应评税值 Esh3cn4  
assessed profit 估定利润 pMZKF=  
assessed value 经评估价值 ^~~&[wY  
assessment 评税；评定；估价；评税单 8l,`~jvU!*  
assessment number 评税编号；估价编号 h#a;(F4_7  
assessment of additional tax 补加税评税 pUtd_8  
assessment of performance 业绩评估；实绩评价 $%~-p[)<(P  
Assessor 评税主任 0\3mS{s  
asset price bubbles 资产价格泡沫 nk.m Gny  
asset-backed securities 具资产保证的证券 \z>Re$:  
assets accretion 资产增值 q0|u vt"  
assets and liabilities 资产与负债 GCSR)i|  
assets betterment statement 资产递增表；资产改进表 LDDeZY"xd  
assets lending 实物放款；有抵押贷款 tj:3R$a  
assets of the company passing on the death 死者去世时转移的公司资产 5c
50F{  
assets pledged as security for liabilities 用作负债抵押的资产 py#`  
assets portfolio 资产投资组合 nd)Z0%xo  
assets price 资产价格 rUZRYF4C  
assets quality 资产质素 gD&/k  
assets realization 资产变现 Q|40 8EM  
assets refinancing arrangement 资产再集资安排 X"QIH|qx-  
assets securitization 资产证券化 g$C-G5/bjD  
assets situated outside Hong Kong 在香港以外地方的资产 P(OgT/7A  
assets stripping 削减资产；拆卖资产 =2&/Cn4  
assets value 资产值 VxD_:USIF  
assignee 承让人 C? pi8Xg  
assignment 转让；转让书；转让契 +-_71rJc.  
assignment of interest 权益转让 -"J6|Y#8  
assignment of letters patent and trade mark 专利证书及商标转让 ="E^9!  
assignment of property 物业转让；物业转让书 3I!xa*u  
assignment right 转让权 jtqH3xfy  
assignor 转让人 jIY   
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V=yRE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 gp07I{0~m  
associate member 附属会员 v@zpF)|  
associated body corporate 相联法人团体 !: e(-  
associated company 相联公司；联属公司 c)H(w  
associated corporation 相联法团 4dy2m!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a^yBtb~,P  
公认会计师公会〔英国〕 lZT9 SDtS  
Association of Futures Exchange Brokers 香港期货经纪协会 h{zE;!+)D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Hg)5c!F7  
association of underwriters 承保人组织 l#7].-/  
assumption of control 接管 GdZ_  
assurance 担保；保险；转易；转易书 z@!zQ Vp  
assurance of interest 权益的转易 m)G=4kK52-  
at 19XX price 按一九ＸＸ年价格计算 RQ?T~ASs  
at a discount 按赔价计算；按贴水价格计算；打折扣 \QF\Bh  
at a premium 按溢价计算；按升水价格计算 En&bwLu:s  
at call 通知付款；按通知 f:$LVpXS-  
at constant market price 按固定市价计算 T3po.Km\{  
at constant price 按固定价格计算 :1%z;  
at cost 按成本计算 eL)* K>T  
at current market price 按当时市价计算；按现时市价计算 BcJ]bIbKb  
at current price 按当时价格计算；按现时价格计算 C
j).  
at factor cost 按要素成本计算；按生产要素成本计算 zqEMR>px  
at money-of-the-day price 按付款当日价格计算 Uh.XL=wY  
at or better 按指定或较佳价位〔买卖指令〕 +<p?i]3CHe  
at par 按面值计算；平价 -QH[gi{%`  
at sight 见票即付 U?/UW;k[  
at the close 按收市盘 +rEqE/QF  
at the opening 按开市盘 D&1*,`  
attestation 见证；见证条款 *"rgK|CM$  
at-the-money option 平价期权 OkSJob  
attorney 受权人；受托代表人 Z2z"K<Z W  
attornment 新拥有人承认书 7%rSo^t,L  
attributable profit 可归属利润 a'R)3:S  
attributable share value 可归属股份价值 Q_}i8p'  
Auckland Stock Exchange 奥克兰证券交易所 cG%ttfq\  
auction 拍卖 V,,/}f'  
auctioneer 拍卖商 e_C9VNP  
audit 审计；核数 ]TTX<R ZLr  
Audit Commission 审计署 0,)Ao8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _
ED,DM  
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〕 **\BP,]}  
audit review 帐目审查 i!zh9,i>M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \EH:FM}l,  
audited account 审计帐目；经审计的帐目 z-(#Mlq:!  
audited annual account 经审计的周年帐目 %(4G[R[  
audited balance sheet 经审计的资产负债表 ~$g$31/  
auditor 核数师；核数主任；审计师 tPO\e]  
auditor's certificate 核数师证明书；审计师证明书 1$,t:/'-4  
auditor's report 核数师报告；审计师报告 gI^);JrTE  
Aussie bond 澳元债券 M1._{Jw5  
austerity budget 紧缩预算 StUiL>9T#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bDdJh}Vz  
Australia All Ordinaries Index 澳洲所有普通股票指数 >`rK=?12<
 
Australian Dollar [AUD] 澳元 }qUNXE@  
Australian Options Market 澳大利亚期权市场 F",]*>r  
Australian Securities Commission 澳洲证券事务监察委员会 DJl06-s V  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `?{Hs+4P5  
Australian Stock Exchange 澳大利亚证券交易所 %qA +zPf  
Austrian Schilling [ATS] 奥地利先令 =~r?(u6d  
authentication 认证；鉴证 p'afCX@J  
authority to purchase 委托购买证；委购书 jF}zv  
authorization 认可；核准；授权；授权书 LS:3Dtq  
authorization by direction 指示授权 t3 AZS0  
authorization by instruction 指令授权 bH7[6#
y$  
authorization by warrant 令状授权 `!MyOI`qS  
authorization of unit trust 单位信托的认可 Peha{]U  
authorized agent 指定代理人 U_a)g
X  
authorized capital 法定资本 8kZ~  
authorized clerk 出市员 % '>S9Ja3  
authorized dealer 认可交易商 s:Us*i=H,  
authorized financial institution 认可财务机构 yjvH)t/!.  
authorized fund 认可基金 Hfer\+RX  
authorized fund house 获授权的基金公司；认可基金公司 ^G63GYh]y  
authorized institution 认可机构 .%
+`e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 xG<H${ k;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |(Zv g}c_  
authorized insurer 获授权保险人；获认可承保人 '< OB j  
authorized investment 特准投资项目 H~
-zq}4  
authorized person 获授权人 5GK=R aV  
authorized representative 获授权代表 }G&#pw2  
authorized share capital 法定股本 ,x5`5mT3  
automated quotation system 自动报价系统 sr\lz}JW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] STgl{#
 
自动交易系统〔香港期货交易所有限公司〕 Kb0OauW  
automatic adjustment mechanism 自动调整机制 ~CRr)(M  
automatic adjustment system 自动调整系统 s~$kzEtjjU  
Automatic Clearing House 自动票据交换所 _>HXQ6Hw  
automatic exchange rates accumulation system 自动化汇率累集系统 UTQ$sg|7p  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?uUK9*N  
automatic teller machine [ATM] 自动柜员机 :W5*fE(i  
autopay 自动转帐 VVuL+i  
available assets 可用资产 <!:,(V>F(C  
available fiscal reserve 现存财政储备 8k'UEf`'(  
available profit 可用利润 Z,o*M#}  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 woZ'T  
average 平均；平均数；海损 E0=-6j  
average basic salary 平均基本薪金 'MKkC(]4  
average consumer expenditure 平均消费开支；一般消费开支 -
tT{h4  
average cost 平均成本 ,=lMtW  
average cost of land production 增辟土地平均成本 ^DHFP-G?e  
average daily turnover 平均每日成交额 L>{E8qv>w  
average daily wage rate 平均每日工资率 i;^ e6A>  
average expenditure pattern 平均开支模式 LBtVK, ?  
average growth rate 平均增长率 daBu<0\  
average net fixed assets 固定资产平均净值 a
Kaqi}IT  
average of relatives 相对价格平均数 ".| 9h  
average price 平均价格 >]"5K<-1  
average propensity to consume 平均消费倾向；一般消费倾向 ~Dr/+h:^\  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gcr,?rE<  
average rate 平均率 [(tgoh/  
average revenue 平均收入；平均收益 tklU zv  
average stock 平均库存；平均存货 JGZ,5RTq4-  
average yearly rent 平均年租 xMtl<Na   
avoidance of double taxation 避免双重课税 ?n/:1LN,  
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 8_f0P8R!y  
-w 2!k  
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