一些有用的会计术语(也不知道发的地方对不对)A

A: ^
gdv:[m  
A share Ａ股；甲类股份 k\A[p\  
abatement of tax 减税；减扣免税额 P2=u-{?~  
ABN AMRO Bank N.V. 荷兰银行 m(p0)X),_i  
above-the-line expenditure 线上项目支出；经常预算支出 cC7&]2X +f  
above-the-line receipt 线上项目收入；经常预算收入 q^^&nz<A  
ABSA Asia Limited 南非联合亚洲有限公司 G[ gfD\  
absolute change 绝对数值变更 R~H+.Vh  
absolute expenditure 实际开支 ? H7?>ZE  
absolute guideline figure 绝对准则数字 H:!pFj  
absolute interest 绝对权益 6'6,ySo]  
absolute order of discharge 绝对破产解除令 'q, L*  
absolute profit margin 绝对利润幅度 %w#8t#[,6  
absolute value 实值；绝对值 Rn5{s3?F~2  
absolutely vested interest 绝对既得权益 9f_Qs4  
absorbed cost 已吸收成本；已分摊成本 $0P7^4)w:  
absorption 吸收；分摊；合并 8;Eg>_cL:  
absorption rate 吸收率；摊配率；分摊率 *D:uFo,xn  
ACB Finance Limited 亚洲商业财务有限公司 Tv /?-`Y  
acceptable form of reciprocity 合理的互惠条件 @D7/u88|  
acceptable rate 适当利率；适当汇率 QrRnXlEM8  
acceptance agreement 承兑协议
[s&0O<Wv  
acceptance for honour 参加承兑 +puF0]TR,i  
acceptor 承兑人；接受人；受票人
EJaGz\\  
acceptor for honour 参加承兑人 \3 M%vJ  
accident insurance 意外保险 
MKZq*  
Accident Insurance Association of Hong Kong 香港意外保险公会 Be~In~~  
accident insurance scheme 意外保险计划 I|R;)[;X  
accident year basis 意外年度基准 ^Q5advxuq  
accommodation 通融；贷款 $i"IOp  
accommodation bill 通融票据；空头票据 hL}AgY@  
accommodation party 汇票代发人 /
MV2#P@  
account balance 帐户余额；帐户结余 U]64HuL  
account book 帐簿 I/Q~rVt  
account collected in advance 预收款项 rhj_cw  
account current book 往来帐簿 + 3c (CTz  
account of after-acquired property 事后取得的财产报告 l }WvO]  
account of defaulter 拖欠帐目 bo40s9"-*W  
account payable 应付帐款 $3yn-'o'A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U_<k*o@
:  
account receivable 应收帐款 d0}P  
account receivable report 应收帐款报表 VX]Ud\(  
account statement 结单；帐单；会计财务报表 KSxZ
4Y  
account title 帐户名称；会计科目 A!IZIT5)m  
accountant's report 会计师报告 p}(pIoyUF  
Accountant's Report Rules 会计师报告规则 'QQa :3<x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $64sf?aZ>#  
Accounting Arrangements 《会计安排》 "`Y.5
.  
accounting basis 会计基础 n7(/ml+Q_  
accounting by Official Receiver 破产管理署署长呈交的帐目 0i~?^sT'  
Accounting Circular 《会计通告》 K-4o_:F  
accounting class 会计类别 nZ8jBCh  
accounting date 记帐日期；会计结算日期 &2,^CG  
accounting for money 款项核算 cd]def[d  
Accounting Officer 会计主任 )| 0(#R  
accounting period 会计报告期；会计期 X{tfF!+iy  
accounting policy 会计政策；会计方针 ~%QI#s?|  
accounting practice 会计惯例 g![?P"i^t  
accounting principle 会计准则 m\@q2l-  
accounting record 会计记录 @f`s%o  
accounting report 会计报告 &{ZTtK&JF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '.IR|~Y  
Accounting Society of China 中国会计学会 k@^T<Ci  
accounting statement 会计报表 Q&8epO|J  
accounting system 会计制度；会计系统 gIY]hC.  
accounting transaction 会计事项；帐务交易 g [c^7  
accounting treatment 会计处理 A75z/O{  
accounting year 会计年度 U~O*9  
accretion 增值；添加 /kNS
B;  
accrual 应计项目；应累算数目 }T&~DVM  
accrual basis 应计制；权责发生制 /PZxF  
accrual basis accounting 应计制会计；权责发生制会计 i^}ib RQbN  
accrue 应累算；应计 y)mtSA8  
accrued benefit 应累算利益
<Y+>a#T  
accrued charges 应计费用 m4,inA:o  
accrued cumulative preference share dividend 应累算的累积优先股股息 hGbSN_F  
accrued expenses 应累算费用 yQE9S+%M  
accrued interest payable 应付利息；应计未付利息 u+qj_Ej  
accrued interest receivable 应收利息；应计未收利息 l^
R1XBP  
accrued right 累算权益 5v"Sv  
accruing profit 应累算的利润 hFMT@Gy  
accumulated fiscal reserve 累积财政储备 O:jaA3  
accumulated profit 累积利润；滚存溢利 5E0dX3-  
accumulated reserve 累积储备 csj4?]gI  
accumulation of surplus income 累积收益盈余 M"5S  
acquired assets 既得资产 ?6//'bO:%  
acquisition 收购；购置；取得
RSBk^  
acquisition cost 购置成本 L16">,5  
acquisition expenses 购置费用 =O>E>Q  
acquisition of 100% interest 收购全部股权
{!xDJnF;  
acquisition of control 取得控制权 iyP0;$  
acquisition of fixed assets 购置固定资产 lf}%^od~6  
acquisition of shell “买壳” sZI$t L<j  
acquisition price 收购价 E(Zm6~  
act of God 天灾 ASUleOI79(  
acting partner 执事合伙人 8K2=WYN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2<tU  
active partner 积极参与的合伙人 Vr hd\  
active trading 交投活跃 XPT@ LM  
actual circulation 实际流通 0N):8`dY  
actual cost 实际成本 }Apn.DYbbf  
actual expenditure 实际开支；实际支出 (lt{$0   
actual income 实际入息；实际收入；实际收益 g)nT]+&  
actual market 现货市场 3
0{WGc@l#  
actual price 现货价；实际价格 +lZvj=gW  
actual profit 实际利润 ahg]OWn#  
actual quotation 实盘；实际价位；实际报价 2X6L'!=  
actual year basis 按实际年度计算 e#(X++G  
actuals 实货 USzO):o  
actuarial investigation 精算调查 b{}ao  
actuarial principle 精算原则 <v3pI!)x  
actuarial report 精算师报告 jbp?6GW  
Actuarial Society of Hong Kong 香港精算学会 t^"8 v3
'h  
actuarial valuation 精算师估值 ;@H:+R+(  
actuary 精算师 naVbcY  
ad referendum agreement 暂定协议；有待覆核的协定 F<J`1 :  
ad valorem duty 从价税；按值征税 lsKQZ@LN`  
ad valorem duty system 从价税制 q,>4#J[2;s  
ad valorem fee 从价费 h_15"rd  
ad valorem tariff 从价关税 _&aPF/  
additional allowance 额外免税额 aV#phP  
additional amount for unexpired risk 未过期风险的额外款额 sPvjJr"s  
additional assessable profit 补加应评税利润 5=/j  
additional assessment 补加评税 >1hhz  
additional commitment 额外承担 #3_ @aq*  
additional commitment vote 额外承担拨款 GrI<w.9X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;lf$)3%[  
additional dependent parent allowance 供养父母额外免税额 v(=E R%  
additional provision 额外拨款 @4=Az1W*  
additional stamp duty 附加印花税 F$jfPy-f  
additional tax 补加税罚款；补加税款 7yUX]95y8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VM<$!Aaz  
adjudged bankrupt 被裁定破产 vrIWw?/z?  
adjudicated bankrupt 裁定破产人 +P<#6<gR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 a?@lX>Z  
adjudication of bankruptcy 裁定破产；宣告破产 :M8y 2fh  
adjudication of insolvency 裁定无力偿还债务 5 Q/yPQN  
adjusted actual 经调整的实数；调整后的实数 {Mc;B9W  
adjusted current assets 经调整的流动资产；调整后的流动资产 BT"n;L?[  
adjusted figure 经调整的数字；调整后的数额 #wp~lW9!s9  
adjusted liabilities 经调整的负债；调整后的负债 ^w_\D?  
adjusted loss 经调整的亏损；调整后的亏损 S=G2%u!;  
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 Qcn;:6_&W  
adjusted profit 经调整的利润；调整后的利润 )j. .)o  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~>XqR/v  
adjusted value 经调整的价值；调整后的价值 zBc |
gx  
adjustment 调整；修订；理算〔保险〕 Wpc8T="q  
adjustment centre 调剂中心 RLfB]\w  
adjustment lag 调整过程的时间差距；调整时差 Ho1V)T
>  
adjustment mechanism 调整机制 DB(!*6#?  
adjustment of loss 亏损调整 r?/!VO-*N  
adjustment process 调整过程；调整程序 9# #(B  
adjustment range 调整幅度 CW -[c  
administered exchange rate 受管制汇率 B7PdavO#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 EAlLxXDDh  
administration expenses 行政费用 ij?Ww'p9>  
administration fee 手续费；行政费 38GZ_z}r  
administration in bankruptcy 破产管理 &]pY~zVc  
administration order 遗产管理令 rTqGtmulG  
administrator 管理人；遗产管理人 `eeA,K_  
administrator of the estate 遗产管理人 )FN$Jlo  
admission of debt 债项承认书 xqfIm%9i}  
admission of proof 接纳债权证明 klnk{R.>|  
advance 放贷款项；垫付款项；预支款项；预付款项 -_= m j  
advance account 暂支帐目；预付款帐户 /7x1Z*Hg  
advance compensation 预付补偿金 a\&g;n8jA  
advance from shareholder 股东垫款 k; >Vh'=X  
advance pending reimbursement 预支以待日后付还 D"exI]  
advanced economy 先进经济体系 lIPz"  
advancement 预付；预付财产 nd&i9l  
advances warrant 垫款令 ;,s9jw  
advancing 贷出 vU$n*M1`$  
adverse balance 逆差 e'->Sg  
adverse exchange 逆汇 =|dHD  
advertisement addressed to shareholders 在报章刊登的致股东通告 N_/+B]r }T  
advice for collection 托收通知书 O=6[/oc '  
advice of drawing 提款通知书；汇票通知书 MaPI<kYQv  
advice of payment 付款通知 d.HcO^  
Advisory Committee [Securities and Futures Commission] <v=s:^;C0  
谘询委员会〔证券及期货事务监察委员会〕 RFX{]bQp9  
Advisory Committee on Diversification 经济多元化谘询委员会 fXh{_>  
affidavit 誓章；遗产申报誓章 dsH*9t:z  
affidavit of no receipt 述明无收款的誓章 LqNyi  
affiliate 联号；联营公司；附属公司 3R-5&!i  
affiliated company 附属公司；联号；联营公司 Tgh?=]H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -hc8IS
 
affordability 负担能力 v0?SN>fZ  
African Development Bank [AfDB] 非洲开发银行 vmh>|N4a7  
after-acquired property 事后取得的财产 3gnO)"$  
after-hours dealing 市后交易 3W{!\  
after-tax profit 税后盈利；税后利润；税后溢利 9ENI%Jz  
agency agreement 代理协议 {h PB%  
agency expenses 代理机构的开支 UZ#oaD8H6  
agency fee 代理费 Vf<q-3q  
Agency Law 《代理法》 ;e< TEs  
agent 代理人；承销人 %NM={X|'  
agent of company 公司代理人 ci/qm\JI<<  
agent's fee 代理人费；经纪费 D$@2H>.-  
aggregate 总计；总数；总体数字 D c;k)z=  
aggregate amount 总款额；总额 .(3ec/i4CF  
aggregate assets and liabilities 总体资产与负债 4c[/%e:\-  
aggregate at constant price 按固定价格计算的总体数字 Y6Ux*vhK  
aggregate demand 总需求 Cy)N hgz  
aggregate gross position 总持仓量 {e q378d  
aggregate limit 总限额 9M5W4&  
aggregate of salaries tax 合计薪俸税 R_\o`v5  
aggregate performance 总体表现；总体业绩 H \'1.8g/  
aggregate supply 总体供应 ZCViZWo  
aggregate surplus 总盈余 64]8ykRD-  
aggregate total 整体总额 DEbMb6)U  
aggregate value 总值；合计价值 PQa0m)H@  
aggregated basis 合计基准 tY: Nq*@  
aggregated net chargeable income 合计应课税入息实额 sN2m?`?"G  
aggregation 合并计算；合计；总和 _,IjB/PR(  
aggregation of incomes of husband and wife 夫妇入息合并计算 ib~i ^_p  
aggregation of property 财产的总和 lQBEq"7$  
agio 差价；贴水 7?{y&sf  
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》 `'&mO9,<-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment J_;*@mW  
《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》 MTKNIv|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k>7bPR5Mw  
《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》 n1PBpM9!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +vxOCN4}v  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 53gLz_ee  
agreement for a settlement 授产协议 >oO]S]W  
agreement for assignment 转让协议 Z4rk$K'=1w  
agreement for sale 售卖协议；买卖协议 dfKGO$}V  
agreement for sale and purchase 买卖协议 Ow.DBL)x'>  
agreement for the payment of interest 支付利息协议 r/HTkXs I  
agreement for the repayment of money 还款协议 O6v
xp?:^  
agreement of reinsurance 再保险协议 /|<SD.:  
Agricultural Bank of China 中国农业银行 jM @N<k  
air passenger departure tax 飞机乘客离境税 0{ ~2mggh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 L`X5\D'X  
airport tax 机场税 6B|i-b$~  
alcohol duty 酒精税 :`Ut.E~.  
alienation 让与；让渡；转让 ,.}%\GhY  
alimony 生活费；赡养费 j/fniyJ)  
All Ordinaries Index [AOI] 所有普通股指数 %ek0NBE7  
all risks 全险；综合险 x^1d9Z  
All Sales Record for Stock Market 《股票市场成交报告》 "j8)l4}  
Allied Capital Resources Limited 新联财务有限公司 ,B_c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N-_APWA  
allocation letter 拨款信件 8A.7q  
allocation of fund 分配款项；预留款项 (CY D]n  
allocation of profit 利润分配；溢利分配 wDGb h=  
allocation warrant 拨款令 3ce$eZE  
allotment 分配；配股 =QGmJ3  
allotment notice 股份配售通知；配股通知 x^EW'-a  
allotment of shares 股份分配 74MxU  
allowable 可获宽免；免税的 Mgi~j.[  
allowable business loss 可扣除的营业亏损 p)ig~kk`  
allowable expenses 可扣税的支出 3T0~k--  
allowance 免税额；津贴；备抵；准备金 lWtfcU?S[  
allowance for debts 债项的免税额 k sXQ}BE  
allowance for depreciation by wear and tear 耗损折旧免税额 #QIY+muN  
allowance for funeral expenses 殡殓费的免税额 &(A#F[ =0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dH PvVe/  
allowance for repairs and outgoings 修葺及支出方面的免税额 `lWGwFgg(  
allowance to debtor 给债务人的津贴 I`H&b& .`  
alteration of capital 资本更改 CbC[aVA=  
alternate trustee 候补受托人 /e|Lw4$@S  
amalgamation 合并 u!5q)>Wt(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `[g$EXX  
ambit of charges 征税范围；收费范围 ES AX}uF  
amended valuation 经修订的估值 2xflRks  
American Commodities Exchange 美国商品交易所 ybw\^t  
American Express Bank Limited 美国运通银行 7QNx*8p  
American Stock Exchange 美国证券交易所 X%j`rQk`  
amortization 摊销 {H)hoAenA  
amount due from banks 存放银行同业的款项 "a(4])  
amount due from banks abroad 存放海外银行同业的款项 *1{A'`.=\  
amount due from holding companies 控股公司欠款 v/9ZTd  
amount due from local banks 存放本港银行同业的款项 GWWg3z.o"W  
amount due to banks 银行同业的存款 f? @Qt<+k  
amount due to banks abroad 海外银行同业的存款 \)rMC]  
amount due to holding companies 控股公司存款 jwa6`u  
amount due to local banks 本港银行同业的存款 s_XCKhN:  
amount due to outport banks 外埠银行同业的存款 `Wg"m~l$N  
amount for note issue 发行纸币的款额 _,)_(R ,h  
amount of bond 担保契据的款额 E+qLj|IU  
amount of consideration 代价款额 lZL+j
6Q  
amount of contribution 供款数额 1W{oj  
amount of indebtedness 负债款额 J8p;1-C"  
amount of principal of the loan 贷款本金额 5WJ ~%"O  
amount of rates chargeable 应征差饷数额 ndzADVP  
amount of share capital 股本额 `;+x\0@<  
amount of sums assured 承保款额 kSzap+nB?  
amount of variation 变动幅度 GEF's#YWK  
amount of vote 拨款数额 j?m(l,YD|*  
amount payable 应付款额 q+9->D(6  
amount receivable 应收款额 _ia&|#n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i.uyfV&F  
analysis 分析 5L[imOM0  
ancillary risk 附属风险 m~AAO{\:b  
annual account 周年帐目；周年帐目报表；年度决算；年结 yuBRYy#E|%  
annual accounting date 年结日期 T` h%=u|D  
annual allowance 每年免税额；年积金；年度津贴；年津
&)tiO>B^6  
annual balance 年度余额 Mf#@8"l  
annual disposable income 每年可动用收入 1F,U^O  
annual estimates 周年预算 oo\^}jb  
annual fee 年费 %%}l[W  
annual general meeting 周年大会 AXHY
$f|  
annual growth rate 年增率；每年增长率 r=0PW_r:  
annual long-term supplement 长期个案每年补助金 py:L-5  
annual pensionable emolument 可供计算退休金的年薪 cM'MgX9  
annual report 年报 3 0[Xkz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oSD=3DQ;  
annual return 周年报表；周年申报表；每年报税表格 iL);bv W  
Annual Return Rules 《周年报表规则》 1>rQ).eT  
annual review of consumer prices 每年消费物价回顾 tj~r>SRb+  
annual roll-forward basis 逐年延展方式 @9| jY1  
annual salary 年薪 npltsK):  
annual statement 年度报表；年度决算表 4 H0rS'5d  
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 +_J@8k  
annuitant 年金受益人 <Y7j'n  
annuity 年金 /~u^@@.  
annuity contract 年金合约 +bLP+]7oZ  
annuity on human life 人寿年金 =o~+R\1ux+  
antecedent debt 先前的债项 yO7y`;Q(sF  
ante-dated cheque 倒填日期支票 DdI%TU K,  
anticipated expenditure 预期开支 W9Azp8)p
]  
anticipated net profit 预期纯利 lf>d{zd5  
anticipated revenue 预期收入 81x/bx@L%  
anti-inflation measure 反通货膨胀措施 >^Wpc  
anti-inflationary stance 反通货膨胀立场 p-{ 4 $W  
apparent deficit 表面赤字 Zt!$"N.,  
apparent financial solvency 表面偿债能力 #X'-/q`.  
apparent partner 表面合伙人 @[9  
application for personal assessment 个人入息课税申请书 'RKpMdoz  
application of fund 资金应用 ,]wQ]fpt  
application to release as liquidator and to destruct the books of accounts and documents >y#MEN>?  
申请免除清盘人职务及毁灭帐簿与文件 %C,zR&]F  
appointed actuary 委任精算师 J{dO0!7y  
appointed auditor 委任核数师；委任审计师 Yc]k<tQ  
appointed trustee 委任的受托人 36(qe"s  
appointer 委任人 &?bsBqpN  
apportioned pro rata 按比例分摊 )jgz(\KZ  
apportionment 分配；分摊 #rX^)2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ai$l7]7  
apportionment formula 分摊方程式 *W\3cS  
apportionment of estate duty 遗产税的分摊 Zqm%qm:  
appraisal 估价；评估 `oikSx$vB.  
appreciable growth 可观增长 V[kJ;YLPN  
appreciable impact 显着影响 |OF3O,5z  
appreciable increase 可观增长 vw!7f|Pg ~  
appreciation 增值；升值 "KK}}$>  
appreciation against other currencies 相对其他货币升值 ,H"}Rw
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1q!k#Cliu  
appreciation tax 增值税 a%m )8N;C  
appropriation 拨款；拨用；拨付 5*Zz_ .  
appropriation account 拨款帐目 ffL]_E  
Appropriation Bill 拨款法案 )yb~ k
be  
appropriation-in-aid system 补助拨款办法 mvT/sC7I  
approved assets 核准资产 HN N
eH;L  
approved basket stock 认可一篮子证券 ? bWc<]  
approved budget 核准预算 k8}fKVU;  
approved charitable donation 认可慈善捐款 /ojwOJ  
approved charitable institution 认可慈善机构 a. D cmy{  
approved currency 核准货币；认可货币 W?zj^y[w  
approved estimates 核准预算 !`=iKe&%E  
approved estimates of expenditure 核准开支预算 153*b^iDBh  
approved overseas insurer 核准海外保险人 1
8%$Z$K,  
approved overseas trust company 核准海外信托公司 A,EG0yb  
approved pooled investment fund 核准汇集投资基金 VdM Ksx`r  
approved provident fund scheme 认可公积金计划 @4*eH\3  
approved provision 核准拨款 V=+|]`  
approved redeemable share 核准可赎回股份 ,)xtl`fc  
approved regional stock 认可地区性证券 Ne|CWUhO  
approved retirement scheme 认可退休金计划 [DjlkA/Zg  
approved subordinated loan 核准附属贷款 h\@X!Z,  
arbitrage 套戥；套汇；套利 ;}L
f  
arbitrageur 套戥者；套汇者 5,MM`:{{  
arbitrary amount 临时款项 yO7H!}y_  
arrangement 措施；安排；协定 !O!:=wq  
arrears 欠款 paV1o>_Rd  
arrears of pay 欠付薪酬 b*h:e.q  
arrears of revenue 逾期未收税款；逾期未收的帐项 o'$-  
articles of association 组织章程；组织细则；组织章程细则 .jP|b~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i`l;k~rP  
ascertainment of profit 确定利润 - i2^ eZl  
"Asia Clear" “亚洲结算系统” .$cX:"_Mk  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n%36a(] t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <(Ar[Rp  
Asian Development Fund [ADF] 亚洲发展基金 2 oL$I(83  
Asian dollar bond 亚洲美元债券 C<a&]dN/  
Asian dollar market 亚洲美元市场 &?QKWxN  
Asian dollar rate 亚洲美元利率 IxWi>8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Gq1C"s$4'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <ndY6n3  
asked price 沽盘；喊价；索价；卖方报价 J)Yz@0#T(;  
assessable income 应评税入息 Hfj.8$   
assessable loss 应评税亏损 nt>3i! l  
assessable profit 应评税利润 /!Ag/SmS!9  
assessable value 应评税值 y{(Dv} 
 
assessed profit 估定利润 j07A>G-=  
assessed value 经评估价值 Cd^1E]O0{  
assessment 评税；评定；估价；评税单 !U4YA1>>  
assessment number 评税编号；估价编号 g/$RuT2U  
assessment of additional tax 补加税评税 GL0P&$h  
assessment of performance 业绩评估；实绩评价 \bF<f02P  
Assessor 评税主任 R$u1\r1I  
asset price bubbles 资产价格泡沫 [Y`E"1f2  
asset-backed securities 具资产保证的证券 6W YVHG  
assets accretion 资产增值 Z"Lr5'}  
assets and liabilities 资产与负债 Y]6dYq{k  
assets betterment statement 资产递增表；资产改进表 Fg p|gw4  
assets lending 实物放款；有抵押贷款 u{uqK7]+  
assets of the company passing on the death 死者去世时转移的公司资产 90abA,U@  
assets pledged as security for liabilities 用作负债抵押的资产 <nk/w5nKL  
assets portfolio 资产投资组合 voRb>xF  
assets price 资产价格 Zp{K_ec{  
assets quality 资产质素 x76;wQ  
assets realization 资产变现 tIV9Y=ckr0  
assets refinancing arrangement 资产再集资安排 vAG|Y'aO@%  
assets securitization 资产证券化 f\$_^dV  
assets situated outside Hong Kong 在香港以外地方的资产 cY!P


v  
assets stripping 削减资产；拆卖资产 6:QlHuy0nH  
assets value 资产值 t; #@t/`  
assignee 承让人 -8"
K|ev  
assignment 转让；转让书；转让契 N@X6Z!EO  
assignment of interest 权益转让 *=O3kUoL  
assignment of letters patent and trade mark 专利证书及商标转让 UnVa`@P^:G  
assignment of property 物业转让；物业转让书 ib> ~3s;  
assignment right 转让权 TT;ls<(Lg  
assignor 转让人 9k9}57m.i  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 'HV@i)h0%V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x

5g&?2[
 
associate member 附属会员 8]
#J_|A6Z  
associated body corporate 相联法人团体 H^o_B1  
associated company 相联公司；联属公司 @>ys,dy  
associated corporation 相联法团 k&[6Ld0~56  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0R
SzDgX  
公认会计师公会〔英国〕 3e-E/6zH6  
Association of Futures Exchange Brokers 香港期货经纪协会 }3WP:E
t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  Jc]k\U  
association of underwriters 承保人组织 SCn)j:gH;  
assumption of control 接管 Vy/G-IASb  
assurance 担保；保险；转易；转易书 $mAyM+ ph[  
assurance of interest 权益的转易 k]-Q3V  
at 19XX price 按一九ＸＸ年价格计算 ;c|_z 9+  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^XYK }J  
at a premium 按溢价计算；按升水价格计算 
+>yh`Zb  
at call 通知付款；按通知 yoieWnL}  
at constant market price 按固定市价计算 <7Yh<(R e^  
at constant price 按固定价格计算 keQRS+9  
at cost 按成本计算 t<}N>%ZO  
at current market price 按当时市价计算；按现时市价计算 k=p[Mlic/  
at current price 按当时价格计算；按现时价格计算 @!ja/Y^  
at factor cost 按要素成本计算；按生产要素成本计算 !YO'u'4<aK  
at money-of-the-day price 按付款当日价格计算 Mg}/gO%o  
at or better 按指定或较佳价位〔买卖指令〕 gE*7[*2?t  
at par 按面值计算；平价 zFYzus`>  
at sight 见票即付 'O2/
PU2_  
at the close 按收市盘 ]d{lS&PRlg  
at the opening 按开市盘 9zx9t  
attestation 见证；见证条款 O\=Zo9(NHF  
at-the-money option 平价期权 805oV(-  
attorney 受权人；受托代表人 (
*vBpJyz%  
attornment 新拥有人承认书 &+hk5?c /  
attributable profit 可归属利润 L|b[6[XTHL  
attributable share value 可归属股份价值 2*gB~Jn4  
Auckland Stock Exchange 奥克兰证券交易所 p,(W?.ZDN?  
auction 拍卖 c*R\fQd  
auctioneer 拍卖商 Ed-3-vJej6  
audit 审计；核数 g#1Y4  
Audit Commission 审计署 ]TtID4qL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] muK.x7zyl  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 s6}SdmE  
audit review 帐目审查 5~[][VV^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5D7k[+6  
audited account 审计帐目；经审计的帐目 nsq7dhq  
audited annual account 经审计的周年帐目 T^$`
Z.  
audited balance sheet 经审计的资产负债表 b o_`P3  
auditor 核数师；核数主任；审计师 -I*vl  
auditor's certificate 核数师证明书；审计师证明书 ApggTzh@  
auditor's report 核数师报告；审计师报告 Y>8JHoV  
Aussie bond 澳元债券 8090+ (U  
austerity budget 紧缩预算 IZQ*D)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n8\88d  
Australia All Ordinaries Index 澳洲所有普通股票指数 K2v[_a~@  
Australian Dollar [AUD] 澳元 @a=jSB#B  
Australian Options Market 澳大利亚期权市场 qrZ3`@C4k  
Australian Securities Commission 澳洲证券事务监察委员会 d|W=_7z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,E%O_:}R  
Australian Stock Exchange 澳大利亚证券交易所 {C8IYBm  
Austrian Schilling [ATS] 奥地利先令 pP"j|  
authentication 认证；鉴证 j]-_kjt  
authority to purchase 委托购买证；委购书 p*1B*R  
authorization 认可；核准；授权；授权书 -M T1qqi  
authorization by direction 指示授权 sC2
NFb-+&  
authorization by instruction 指令授权 UbIUc}ge  
authorization by warrant 令状授权 @li/Y6Wh  
authorization of unit trust 单位信托的认可 /74h+.amg  
authorized agent 指定代理人 ru1^.(W2  
authorized capital 法定资本 [P}mDX  
authorized clerk 出市员 ]vV)$xMX  
authorized dealer 认可交易商 nq+6ipx  
authorized financial institution 认可财务机构 =E(ed,gH8  
authorized fund 认可基金 oSYbx:2wo  
authorized fund house 获授权的基金公司；认可基金公司 JIYzk]Tj  
authorized institution 认可机构 MIiBNNURX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 'X4)2iFV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Oi@|4mo  
authorized insurer 获授权保险人；获认可承保人 7@k3-?q  
authorized investment 特准投资项目 G-:7,9  
authorized person 获授权人 7>0/$i#'Vl  
authorized representative 获授权代表 x]R0zol  
authorized share capital 法定股本 ]!jfrj  
automated quotation system 自动报价系统 {(tR<z)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /9Qr1@&v  
自动交易系统〔香港期货交易所有限公司〕
COBjJ3  
automatic adjustment mechanism 自动调整机制 /3sX>Rj  
automatic adjustment system 自动调整系统 '0o^T 7C  
Automatic Clearing House 自动票据交换所 t0/Ol'kgs  
automatic exchange rates accumulation system 自动化汇率累集系统 cBOt=vg,5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4? rEO(SZ  
automatic teller machine [ATM] 自动柜员机 1M55!b  
autopay 自动转帐 n\BV*AH  
available assets 可用资产 */@I$*  
available fiscal reserve 现存财政储备 :hWG:`  
available profit 可用利润 +^AAik<yl  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;nAx@_ab^  
average 平均；平均数；海损 <pD  
average basic salary 平均基本薪金 ?s)6 YF  
average consumer expenditure 平均消费开支；一般消费开支 -QBM^L  
average cost 平均成本 Tks1gN^^  
average cost of land production 增辟土地平均成本 nKEw$~F  
average daily turnover 平均每日成交额 +9yMtR  
average daily wage rate 平均每日工资率 <F-IF7>a  
average expenditure pattern 平均开支模式 k;SKQN  
average growth rate 平均增长率 %503<j  
average net fixed assets 固定资产平均净值 n!Y}D:6c6  
average of relatives 相对价格平均数 _~P&8  
average price 平均价格 hKnV
=Ha(  
average propensity to consume 平均消费倾向；一般消费倾向 !tx.2m*5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +br' 2Pn  
average rate 平均率 FlrYXau  
average revenue 平均收入；平均收益 #e@[{s7  
average stock 平均库存；平均存货 1>2 /1>  
average yearly rent 平均年租 S&'s/jB  
avoidance of double taxation 避免双重课税 ^'+#BPo9@  
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 y;P%=MP  
Ruwp"T}mF  
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