一些有用的会计术语(也不知道发的地方对不对)A

A: gYw=Z_z  
A share Ａ股；甲类股份 (6)X Fp&  
abatement of tax 减税；减扣免税额 V67<Ky>  
ABN AMRO Bank N.V. 荷兰银行 pvM`j86 _  
above-the-line expenditure 线上项目支出；经常预算支出 +'9xTd  
above-the-line receipt 线上项目收入；经常预算收入 xI5zP? _v  
ABSA Asia Limited 南非联合亚洲有限公司 V:8{MO(C\  
absolute change 绝对数值变更 S"Ag7i  
absolute expenditure 实际开支 n1y*`5!  
absolute guideline figure 绝对准则数字 wqt/0,\  
absolute interest 绝对权益 )aX#RM? N  
absolute order of discharge 绝对破产解除令 U;U19[]  
absolute profit margin 绝对利润幅度 d]^\qeG^p  
absolute value 实值；绝对值 B}d)e_uLj  
absolutely vested interest 绝对既得权益 XiyL563gh  
absorbed cost 已吸收成本；已分摊成本 ,LDdL  
absorption 吸收；分摊；合并 #4^D'r>pJ  
absorption rate 吸收率；摊配率；分摊率 ~H626vT37  
ACB Finance Limited 亚洲商业财务有限公司 1KI5tf>>p  
acceptable form of reciprocity 合理的互惠条件 ;.d{$SO  
acceptable rate 适当利率；适当汇率 0(|36;x  
acceptance agreement 承兑协议 ]Mgxv>zRbs  
acceptance for honour 参加承兑 `n%8y I%  
acceptor 承兑人；接受人；受票人 v-}D>)M^W  
acceptor for honour 参加承兑人 aw1f;&K4
 
accident insurance 意外保险 kNUNh[  
Accident Insurance Association of Hong Kong 香港意外保险公会 CN#2-[T  
accident insurance scheme 意外保险计划 T'%Rkag>  
accident year basis 意外年度基准 ek0,@Vg9  
accommodation 通融；贷款 IU rGJ#}O  
accommodation bill 通融票据；空头票据 jbu+>  
accommodation party 汇票代发人 :
h<QM$P<  
account balance 帐户余额；帐户结余 ju/#V}N  
account book 帐簿 7pZd?-6M^  
account collected in advance 预收款项 e>_Il']Mb  
account current book 往来帐簿 ^A t,x  
account of after-acquired property 事后取得的财产报告 &jF[f4:7  
account of defaulter 拖欠帐目 D{iPsH6};5  
account payable 应付帐款 G-R
E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t",b.vki\z  
account receivable 应收帐款 {pk&dB _Bu  
account receivable report 应收帐款报表 od]1:8OF  
account statement 结单；帐单；会计财务报表 x^!LA,`j  
account title 帐户名称；会计科目 udX!R^8jE  
accountant's report 会计师报告 NS^+n4
 
Accountant's Report Rules 会计师报告规则 <ta#2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qoJ<e`h}
 
Accounting Arrangements 《会计安排》 >L88`  
accounting basis 会计基础 9*xv ,Yz8  
accounting by Official Receiver 破产管理署署长呈交的帐目 -T.C?Q g  
Accounting Circular 《会计通告》 ?~rz'Pu~  
accounting class 会计类别 Ccy0!re  
accounting date 记帐日期；会计结算日期 fzjZiBK@  
accounting for money 款项核算 [hKt4]R  
Accounting Officer 会计主任 T|h'"3'  
accounting period 会计报告期；会计期 0"xD>ue&  
accounting policy 会计政策；会计方针 _!E/em  
accounting practice 会计惯例 xayd_RB9  
accounting principle 会计准则 :@sjOY  
accounting record 会计记录 a^Lo;kHY  
accounting report 会计报告 [7=?I.\Cr7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rPoq~p
[Y  
Accounting Society of China 中国会计学会 N5@l[F7I  
accounting statement 会计报表 sFonc  
accounting system 会计制度；会计系统 <FU1|  
accounting transaction 会计事项；帐务交易 (p}N cn.  
accounting treatment 会计处理 N/
eFwv.Er  
accounting year 会计年度 n~v*  
accretion 增值；添加

Q`(h  
accrual 应计项目；应累算数目 jR mo9Bb2  
accrual basis 应计制；权责发生制 FK`M+ j  
accrual basis accounting 应计制会计；权责发生制会计 S1d{! ` 3  
accrue 应累算；应计 G297)MFF  
accrued benefit 应累算利益 C_V5.6T!  
accrued charges 应计费用 5,K*IH  
accrued cumulative preference share dividend 应累算的累积优先股股息 xSZ+6R|  
accrued expenses 应累算费用 ?H(']3X5@  
accrued interest payable 应付利息；应计未付利息 =
sh]H$  
accrued interest receivable 应收利息；应计未收利息 d<afO?"  
accrued right 累算权益 ynG@/S6)K  
accruing profit 应累算的利润 Mp`i@pm+  
accumulated fiscal reserve 累积财政储备 j<_)Y(x>  
accumulated profit 累积利润；滚存溢利 ?wbf)fbq  
accumulated reserve 累积储备 pwr]lV$w  
accumulation of surplus income 累积收益盈余 WxF0LhM  
acquired assets 既得资产 bWfT-Jewh  
acquisition 收购；购置；取得 $|!@$Aj  
acquisition cost 购置成本 9i/VvW  
acquisition expenses 购置费用 {&s.*5  
acquisition of 100% interest 收购全部股权 ?M@ff0  
acquisition of control 取得控制权 DeRC_ [  
acquisition of fixed assets 购置固定资产 -!pg1w06  
acquisition of shell “买壳” 3`DwKv`+  
acquisition price 收购价 ?<eH!MHF  
act of God 天灾 *odwg$  
acting partner 执事合伙人 kU[#. y=%p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E0<$zP}V}F  
active partner 积极参与的合伙人 QB#rf='  
active trading 交投活跃 |s*tRag  
actual circulation 实际流通 ~YCZvJ  
actual cost 实际成本 w2o5+G=  
actual expenditure 实际开支；实际支出 ub=Bz1._  
actual income 实际入息；实际收入；实际收益 j+QE~L  
actual market 现货市场 iP+3)  
actual price 现货价；实际价格 V75P@jv5J  
actual profit 实际利润 n~G-X  
actual quotation 实盘；实际价位；实际报价 A&($X)t  
actual year basis 按实际年度计算 J+=+0{}  
actuals 实货 _q1E4z  
actuarial investigation 精算调查 Q a8;MxK`  
actuarial principle 精算原则 Dro2R_j{  
actuarial report 精算师报告 >p@v'h/Cr  
Actuarial Society of Hong Kong 香港精算学会 \}+
b_J6-  
actuarial valuation 精算师估值 zkmfu~_)  
actuary 精算师 I 7s}{pG  
ad referendum agreement 暂定协议；有待覆核的协定 t{Xf3.  
ad valorem duty 从价税；按值征税 g~Agy  
ad valorem duty system 从价税制 /U =eB?>  
ad valorem fee 从价费 C9%2}E3Z$)  
ad valorem tariff 从价关税 },(Ln
%M  
additional allowance 额外免税额 
~xV|<;  
additional amount for unexpired risk 未过期风险的额外款额 Ym/y2B(  
additional assessable profit 补加应评税利润 |sklY0?l(  
additional assessment 补加评税 sj\kp ni  
additional commitment 额外承担 i4^1bd  
additional commitment vote 额外承担拨款 -|nHwSrCZ/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Iji9N!Yx
 
additional dependent parent allowance 供养父母额外免税额 =P\Tk)(`  
additional provision 额外拨款 kMY1Xb  
additional stamp duty 附加印花税 UfAN)SE"  
additional tax 补加税罚款；补加税款 Mg76v<mv<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?wYvBFRn7"  
adjudged bankrupt 被裁定破产 eIY![..J/N  
adjudicated bankrupt 裁定破产人 h!h<!xaclW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .0f6b  
adjudication of bankruptcy 裁定破产；宣告破产 v'H\KR-;  
adjudication of insolvency 裁定无力偿还债务 55]E<2't  
adjusted actual 经调整的实数；调整后的实数 PcK;L
(  
adjusted current assets 经调整的流动资产；调整后的流动资产 a.!|A(zw  
adjusted figure 经调整的数字；调整后的数额 %$H~  
adjusted liabilities 经调整的负债；调整后的负债 ~AbTbQ3  
adjusted loss 经调整的亏损；调整后的亏损 'SE?IE{  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 BARs1^pR4  
adjusted profit 经调整的利润；调整后的利润 leomm+f^  
adjusted surplus 经调整的盈余额；调整后的盈余额 y(uE  
adjusted value 经调整的价值；调整后的价值 ej&ZE n  
adjustment 调整；修订；理算〔保险〕 Ec;{N  
adjustment centre 调剂中心 ZVX!=3VT  
adjustment lag 调整过程的时间差距；调整时差 &$+nuUA  
adjustment mechanism 调整机制 dE0p>4F  
adjustment of loss 亏损调整 WyDL ah^/  
adjustment process 调整过程；调整程序 n%1I}?$fO  
adjustment range 调整幅度 i%eq!q  
administered exchange rate 受管制汇率 rLzN#Zoi  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xD3Y-d9  
administration expenses 行政费用 `oUuAL  
administration fee 手续费；行政费 mhZ60RW  
administration in bankruptcy 破产管理 {Mx3G*hr
 
administration order 遗产管理令 "<5su5]  
administrator 管理人；遗产管理人 60r4%>d  
administrator of the estate 遗产管理人 >qhoGg  
admission of debt 债项承认书 zOzobd  
admission of proof 接纳债权证明 &]mZp&  
advance 放贷款项；垫付款项；预支款项；预付款项 re;^,  
advance account 暂支帐目；预付款帐户 KoL3CA"N  
advance compensation 预付补偿金 gV-x1s+  
advance from shareholder 股东垫款 x]%'^7#v)  
advance pending reimbursement 预支以待日后付还 2N$yn  
advanced economy 先进经济体系 Zn]njf1x  
advancement 预付；预付财产 ^~Dmb2h  
advances warrant 垫款令 5$w`m3>i(  
advancing 贷出 E |BE(F;K  
adverse balance 逆差 NHjZ`=Js  
adverse exchange 逆汇 }E%#g#  
advertisement addressed to shareholders 在报章刊登的致股东通告 "UDV4<|^k  
advice for collection 托收通知书 Hp!c\z;  
advice of drawing 提款通知书；汇票通知书 Q4vl  
advice of payment 付款通知 FJl_2  
Advisory Committee [Securities and Futures Commission] }uaRS9d  
谘询委员会〔证券及期货事务监察委员会〕 8kwe._&)  
Advisory Committee on Diversification 经济多元化谘询委员会 Bw;LGEHi|  
affidavit 誓章；遗产申报誓章 /:],bNb  
affidavit of no receipt 述明无收款的誓章 l[D5JnWxt  
affiliate 联号；联营公司；附属公司 |0e7<[  
affiliated company 附属公司；联号；联营公司 :xz,PeXo7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 gZLzE*NZ  
affordability 负担能力 1<ic 5kB  
African Development Bank [AfDB] 非洲开发银行 |JD"iP:  
after-acquired property 事后取得的财产 VkCh
RzhC  
after-hours dealing 市后交易 |q:p^;x  
after-tax profit 税后盈利；税后利润；税后溢利 4I97<zmrT  
agency agreement 代理协议 >
|S&@<  
agency expenses 代理机构的开支 F}Kkhs {  
agency fee 代理费 byW9]('e  
Agency Law 《代理法》 E0o?rgfdq  
agent 代理人；承销人 1!4-M$-  
agent of company 公司代理人 ?=\&O=_ln  
agent's fee 代理人费；经纪费 5i42o+'  
aggregate 总计；总数；总体数字 71GyMtX   
aggregate amount 总款额；总额 #-*#? -  
aggregate assets and liabilities 总体资产与负债 ^OWA   
aggregate at constant price 按固定价格计算的总体数字 2[8C?7_K0?  
aggregate demand 总需求 tin5.N)"z  
aggregate gross position 总持仓量 ^[]@dk9  
aggregate limit 总限额 ~dFdO7  
aggregate of salaries tax 合计薪俸税 f1_b``M  
aggregate performance 总体表现；总体业绩 #OT8_D  
aggregate supply 总体供应 {r,MRZaa  
aggregate surplus 总盈余 lPywrTG0  
aggregate total 整体总额 [m9Iz!E  
aggregate value 总值；合计价值 X5hamkM*m  
aggregated basis 合计基准 f*ICZM  
aggregated net chargeable income 合计应课税入息实额 Z&VH7gi  
aggregation 合并计算；合计；总和 th?w&;L  
aggregation of incomes of husband and wife 夫妇入息合并计算
{#,eD  
aggregation of property 财产的总和 4%s6 d,6"  
agio 差价；贴水 p]-\\o}  
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》 7|/Ct
;oO:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f=L&>X  
《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》 Q*J8`J:#^R  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~5Cid)Q}@o  
《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》 :p@.a
D5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &Oih#I  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VoTnm   
agreement for a settlement 授产协议 UbnX%2TW  
agreement for assignment 转让协议 Hido[  
agreement for sale 售卖协议；买卖协议 &# ?2zbZ  
agreement for sale and purchase 买卖协议 v,VCbmc  
agreement for the payment of interest 支付利息协议 $xK2M  
agreement for the repayment of money 还款协议 mz'r<v2Tc  
agreement of reinsurance 再保险协议 BM,]W
jfdj  
Agricultural Bank of China 中国农业银行 %]m/fo4b  
air passenger departure tax 飞机乘客离境税 \pVmSac,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,
3As Ng  
airport tax 机场税 ]#fmih^  
alcohol duty 酒精税 qz@k-Jqq d  
alienation 让与；让渡；转让 |*T3TsP u  
alimony 生活费；赡养费 ~g|Z6-?4Jj  
All Ordinaries Index [AOI] 所有普通股指数 RiPxz=kr  
all risks 全险；综合险 Sl!#!FGI  
All Sales Record for Stock Market 《股票市场成交报告》 /YLHg5n8+  
Allied Capital Resources Limited 新联财务有限公司 2.>WR
~\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
 4.7 PL  
allocation letter 拨款信件 y_7lSo8<  
allocation of fund 分配款项；预留款项 26&$vgO~:  
allocation of profit 利润分配；溢利分配 NZTG)<  
allocation warrant 拨款令 UCz\SZ{za  
allotment 分配；配股 s)L\D$;+O  
allotment notice 股份配售通知；配股通知 =G9 9U/  
allotment of shares 股份分配 ? +q(,P@*  
allowable 可获宽免；免税的 Wz%b,!  
allowable business loss 可扣除的营业亏损 xRI7_8Jpyn  
allowable expenses 可扣税的支出 8?za&v  
allowance 免税额；津贴；备抵；准备金 RZgklEU  
allowance for debts 债项的免税额 WP5QA8`3  
allowance for depreciation by wear and tear 耗损折旧免税额 YcaomPo  
allowance for funeral expenses 殡殓费的免税额 3hi0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j+9;Cp]NV  
allowance for repairs and outgoings 修葺及支出方面的免税额 `Nnaw+<]  
allowance to debtor 给债务人的津贴 JdK'~-L  
alteration of capital 资本更改 pXy'Ss@y  
alternate trustee 候补受托人 U{JD\G8m  
amalgamation 合并 5OR2\h!XZt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <?&Y_  
ambit of charges 征税范围；收费范围 nhu;e}[>  
amended valuation 经修订的估值 c&mLK1A6  
American Commodities Exchange 美国商品交易所 L/Ytkag  
American Express Bank Limited 美国运通银行 s<XAH7?0  
American Stock Exchange 美国证券交易所 w!j'k|b>  
amortization 摊销 QH d^?H*  
amount due from banks 存放银行同业的款项 GI[TD?s  
amount due from banks abroad 存放海外银行同业的款项 O?=YY@j  
amount due from holding companies 控股公司欠款 D"z3SLFW{  
amount due from local banks 存放本港银行同业的款项 O)jpnNz  
amount due to banks 银行同业的存款 R[#vFQ  
amount due to banks abroad 海外银行同业的存款 X9-WU\?UC  
amount due to holding companies 控股公司存款 nqFJNK]a  
amount due to local banks 本港银行同业的存款 ){I0  
amount due to outport banks 外埠银行同业的存款 cS2PrsUx  
amount for note issue 发行纸币的款额 4m:D8&D_M  
amount of bond 担保契据的款额 "P
D^]m  
amount of consideration 代价款额 kF@Z4MB}yr  
amount of contribution 供款数额 VL?sfG0  
amount of indebtedness 负债款额 'xP&u<(F  
amount of principal of the loan 贷款本金额 $1E'0M`  
amount of rates chargeable 应征差饷数额 <3)k M&.B  
amount of share capital 股本额 -P.51q  
amount of sums assured 承保款额 %A$5mi^  
amount of variation 变动幅度 fFNscY<4w  
amount of vote 拨款数额 n6xJ  
amount payable 应付款额 HVHd@#pDZ  
amount receivable 应收款额 28! ke  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ixY[ HDPq  
analysis 分析 N8E  
ancillary risk 附属风险 v:1DNR4  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]wZlJK`K  
annual accounting date 年结日期 (6crWw{3  
annual allowance 每年免税额；年积金；年度津贴；年津 [KMNMg  
annual balance 年度余额 w:VD[\h  
annual disposable income 每年可动用收入 +L,V_z  
annual estimates 周年预算
3cA'9  
annual fee 年费 * @=ZzL  
annual general meeting 周年大会 x##0s5Qn  
annual growth rate 年增率；每年增长率 Uk'bOp  
annual long-term supplement 长期个案每年补助金 E~y(@72)  
annual pensionable emolument 可供计算退休金的年薪 Vm*E^ v  
annual report 年报 >lV'}0u)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ib\_MNIb  
annual return 周年报表；周年申报表；每年报税表格 Tfz_h~D  
Annual Return Rules 《周年报表规则》 E Xxv  
annual review of consumer prices 每年消费物价回顾 _qO'(DKylC  
annual roll-forward basis 逐年延展方式 Tpd|+60g  
annual salary 年薪 F+SqJSa  
annual statement 年度报表；年度决算表 Z_h-5VU-  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 j2RdBoCt  
annuitant 年金受益人 0sA+5*mdM  
annuity 年金 0g`$Dap  
annuity contract 年金合约 UasU/Q <  
annuity on human life 人寿年金 &~aS24c  
antecedent debt 先前的债项 kRb %:*  
ante-dated cheque 倒填日期支票 /os,s[w  
anticipated expenditure 预期开支 }3}H}  
anticipated net profit 预期纯利 zMXQfR  
anticipated revenue 预期收入 |[Rlg`TQ;*  
anti-inflation measure 反通货膨胀措施 SaIY-PC  
anti-inflationary stance 反通货膨胀立场 s
R4B/1'E  
apparent deficit 表面赤字 o* ~
aB_  
apparent financial solvency 表面偿债能力 f}t8V% ^E  
apparent partner 表面合伙人 x^79s_h5  
application for personal assessment 个人入息课税申请书 7tP%tp ez  
application of fund 资金应用 ]S
mN}Iq1  
application to release as liquidator and to destruct the books of accounts and documents Miz?t*|{[  
申请免除清盘人职务及毁灭帐簿与文件 ;O
7Vl5R  
appointed actuary 委任精算师 `k6ZAOQtX  
appointed auditor 委任核数师；委任审计师 .Im=-#EN  
appointed trustee 委任的受托人 TjE'X2/  
appointer 委任人 ,rS?^"h9  
apportioned pro rata 按比例分摊 *>h|<|T'  
apportionment 分配；分摊 P?ms^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mKBO<l{S  
apportionment formula 分摊方程式 b+CJRB1  
apportionment of estate duty 遗产税的分摊 lc$wjK[w[  
appraisal 估价；评估 5HaI$>h6  
appreciable growth 可观增长 c;Gf$9?iC  
appreciable impact 显着影响 c`@";+|r  
appreciable increase 可观增长 al"=ld(  
appreciation 增值；升值 L++qMRk9  
appreciation against other currencies 相对其他货币升值 &/n*>%2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O.DO,]Uh  
appreciation tax 增值税 3yrb7Rn3  
appropriation 拨款；拨用；拨付 neQ~h4U"  
appropriation account 拨款帐目 [DZ|Ltv  
Appropriation Bill 拨款法案 s1]m^,  
appropriation-in-aid system 补助拨款办法 G}Ko*:fWS  
approved assets 核准资产 f_2(`T#  
approved basket stock 认可一篮子证券 K3iQ/j~aq  
approved budget 核准预算 ~1&WR`U  
approved charitable donation 认可慈善捐款 Ew JNpecX  
approved charitable institution 认可慈善机构 TM5 Y(Q*  
approved currency 核准货币；认可货币 T&4f}g/  
approved estimates 核准预算 j5wfqi  
approved estimates of expenditure 核准开支预算 b Rc,Y<  
approved overseas insurer 核准海外保险人 n?778Wo}  
approved overseas trust company 核准海外信托公司 _G&gF.|  
approved pooled investment fund 核准汇集投资基金 jU-aa+  
approved provident fund scheme 认可公积金计划 %Gl1Qi+Po_  
approved provision 核准拨款 PIAE6,*  
approved redeemable share 核准可赎回股份 ed2r<H$  
approved regional stock 认可地区性证券 !QpOrg  
approved retirement scheme 认可退休金计划 }xry
 
approved subordinated loan 核准附属贷款 N
BL%5!'  
arbitrage 套戥；套汇；套利 H:)_;k  
arbitrageur 套戥者；套汇者 npd:aGx  
arbitrary amount 临时款项 15S&,$1&  
arrangement 措施；安排；协定 {;N2 &S o  
arrears 欠款 uM\5G
K  
arrears of pay 欠付薪酬 -xG6J.S  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bi2 c5[3  
articles of association 组织章程；组织细则；组织章程细则 shR|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UwxszEHC  
ascertainment of profit 确定利润 pC]XbokES  
"Asia Clear" “亚洲结算系统” (:I]v_qEYS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 snWe&-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tpblm|sW  
Asian Development Fund [ADF] 亚洲发展基金 -p?&vQDo`  
Asian dollar bond 亚洲美元债券 CBv0fQtL  
Asian dollar market 亚洲美元市场 PXyv);#Q`  
Asian dollar rate 亚洲美元利率 Ze[,0Y!u&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?;y-skh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \1SC:gN*#  
asked price 沽盘；喊价；索价；卖方报价 i),bAU!+m  
assessable income 应评税入息 'J$@~P  
assessable loss 应评税亏损 9GRQ^E  
assessable profit 应评税利润 eyuyaSE  
assessable value 应评税值 ):_@i  
assessed profit 估定利润 e=nvm'[h  
assessed value 经评估价值 @mJ~?d95v  
assessment 评税；评定；估价；评税单 Mg2e0}{  
assessment number 评税编号；估价编号 z)(W x">  
assessment of additional tax 补加税评税 Rx.v/H  
assessment of performance 业绩评估；实绩评价 C5~n^I|  
Assessor 评税主任 `yP`
5a/  
asset price bubbles 资产价格泡沫 g60k R7;\  
asset-backed securities 具资产保证的证券 l2kGFgc  
assets accretion 资产增值 DJ DQH\&  
assets and liabilities 资产与负债 #N"u 0  
assets betterment statement 资产递增表；资产改进表 lWecxD$  
assets lending 实物放款；有抵押贷款 "%)g^Atp>  
assets of the company passing on the death 死者去世时转移的公司资产 KIi:5Y  
assets pledged as security for liabilities 用作负债抵押的资产 \ @fKKb|  
assets portfolio 资产投资组合 xr{Ym99E$  
assets price 资产价格 aU~?&]  
assets quality 资产质素 E%DT;1  
assets realization 资产变现 qY$ [2]  
assets refinancing arrangement 资产再集资安排 ] j8
bv3  
assets securitization 资产证券化 d!UxFY@  
assets situated outside Hong Kong 在香港以外地方的资产 co~NXpqg  
assets stripping 削减资产；拆卖资产 yQ$]`hr;  
assets value 资产值 uorX;yekC  
assignee 承让人 %S"85#R5E  
assignment 转让；转让书；转让契 TZ+ p6M8G  
assignment of interest 权益转让 araXE~Ac  
assignment of letters patent and trade mark 专利证书及商标转让 7f}uRXBV$A  
assignment of property 物业转让；物业转让书 8]Tv1Wc  
assignment right 转让权 ,~=]3qmbR  
assignor 转让人 eZ+6U`^t  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .>eRX%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 NhCucSU<K  
associate member 附属会员 P1Z"}Qw  
associated body corporate 相联法人团体 /OWwC%tM/  
associated company 相联公司；联属公司 xnt)1Q  
associated corporation 相联法团 oOaFA+0x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |?#JCG  
公认会计师公会〔英国〕 A[8m3L#k  
Association of Futures Exchange Brokers 香港期货经纪协会 E]rXp~AZm  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 DnFzCJ  
association of underwriters 承保人组织 4qz+cB_  
assumption of control 接管 bD0l^?Hu!  
assurance 担保；保险；转易；转易书 rVqQo`K\  
assurance of interest 权益的转易
Q"ZpT  
at 19XX price 按一九ＸＸ年价格计算 l'/`2Y1  
at a discount 按赔价计算；按贴水价格计算；打折扣 *V%"q|L8  
at a premium 按溢价计算；按升水价格计算 K6t
"98  
at call 通知付款；按通知 vX\9#Hj  
at constant market price 按固定市价计算 rHTZM,zM=H  
at constant price 按固定价格计算 gu!!}pwV9  
at cost 按成本计算 c)LG+K  
at current market price 按当时市价计算；按现时市价计算 `hZh}K^  
at current price 按当时价格计算；按现时价格计算 9xO@_pkX  
at factor cost 按要素成本计算；按生产要素成本计算 M2|!,2  
at money-of-the-day price 按付款当日价格计算 H7GI`3o  
at or better 按指定或较佳价位〔买卖指令〕 ZX` \so,&,  
at par 按面值计算；平价 [B#XA}w  
at sight 见票即付 9zb1t1[W  
at the close 按收市盘 xy]O8>b  
at the opening 按开市盘 ~t~[@2?WG  
attestation 见证；见证条款 hAAh  
at-the-money option 平价期权 *qm|A{FQR  
attorney 受权人；受托代表人 gDVsi  
attornment 新拥有人承认书 .@E5dw5  
attributable profit 可归属利润 DPjs?M<  
attributable share value 可归属股份价值 Lo%vG{yTr  
Auckland Stock Exchange 奥克兰证券交易所 -dixiJ
=  
auction 拍卖 U8Zb&6  
auctioneer 拍卖商 gns}%\,  
audit 审计；核数 Rey+3*zUb  
Audit Commission 审计署 `z\hQ%1!F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I09 W=  
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〕 O{_t*sO9q*  
audit review 帐目审查 wKLYyetM!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eO <N/?t  
audited account 审计帐目；经审计的帐目 'EiCTl  
audited annual account 经审计的周年帐目 |E7J5ha  
audited balance sheet 经审计的资产负债表 qC> tni%  
auditor 核数师；核数主任；审计师 Vo@7G@7K(  
auditor's certificate 核数师证明书；审计师证明书 U-9Aq  
auditor's report 核数师报告；审计师报告 h(HpeN%`#  
Aussie bond 澳元债券 x*7A33@i  
austerity budget 紧缩预算 "-$}GUK?Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .Qx5,)@
9  
Australia All Ordinaries Index 澳洲所有普通股票指数 M5ZH6X@5  
Australian Dollar [AUD] 澳元 x.*^dM@V  
Australian Options Market 澳大利亚期权市场 KsP2./N  
Australian Securities Commission 澳洲证券事务监察委员会 ng3ZK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /=S@3?cQAB  
Australian Stock Exchange 澳大利亚证券交易所 ~^1y(-cw  
Austrian Schilling [ATS] 奥地利先令 UHZ&7jfl  
authentication 认证；鉴证 5_aj]"x  
authority to purchase 委托购买证；委购书 +PjTT6  
authorization 认可；核准；授权；授权书 QQS*r}>  
authorization by direction 指示授权 YWK0.F,8a  
authorization by instruction 指令授权 =U3S"W %  
authorization by warrant 令状授权 ;[}OZt  
authorization of unit trust 单位信托的认可 f%,S::%Ea  
authorized agent 指定代理人 D<6$@ZJ  
authorized capital 法定资本 reN\|?0{  
authorized clerk 出市员 dn#I,xa`  
authorized dealer 认可交易商 f?UI+TU  
authorized financial institution 认可财务机构 k9}8xpH  
authorized fund 认可基金 %=UD~5!G0  
authorized fund house 获授权的基金公司；认可基金公司 iAk:CJ{  
authorized institution 认可机构 9jTBLp-i#N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ->b5"{t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v`Jt+?I  
authorized insurer 获授权保险人；获认可承保人 "Xv} l@  
authorized investment 特准投资项目 9 8|sWI3B  
authorized person 获授权人 o1ZVEvp  
authorized representative 获授权代表 %^@l5h.lqB  
authorized share capital 法定股本 ^YLC{V  
automated quotation system 自动报价系统 o99ExQ.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,%TBW,>  
自动交易系统〔香港期货交易所有限公司〕 B?z2@,  
automatic adjustment mechanism 自动调整机制 8OZj24*'DS  
automatic adjustment system 自动调整系统 <-v zS;  
Automatic Clearing House 自动票据交换所 `q-+r1u  
automatic exchange rates accumulation system 自动化汇率累集系统 LeL
Ut<4~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 rE+B}O  
automatic teller machine [ATM] 自动柜员机 S[zvR9AW&  
autopay 自动转帐 $H@SXx  
available assets 可用资产 &s+l/;3  
available fiscal reserve 现存财政储备 ~.W]x~X$  
available profit 可用利润 r'OqG^6JFN  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 SUc%dpXZa  
average 平均；平均数；海损 UH!(`Z\C  
average basic salary 平均基本薪金 (SyD)G\rj  
average consumer expenditure 平均消费开支；一般消费开支 W#F9Qw  
average cost 平均成本 Hh1_z
d|  
average cost of land production 增辟土地平均成本 XGB\rfvS  
average daily turnover 平均每日成交额 @ b!]Jw  
average daily wage rate 平均每日工资率 .yj@hpJM  
average expenditure pattern 平均开支模式 @wR3L:@  
average growth rate 平均增长率 *6/IO&y1a  
average net fixed assets 固定资产平均净值 B>fZH\Y  
average of relatives 相对价格平均数 y0d=  
average price 平均价格 eA4D.7HDK  
average propensity to consume 平均消费倾向；一般消费倾向 ,m=G9Q
cN  
average propensity to save 平均储蓄倾向；一般储蓄倾向 j;3I`:  
average rate 平均率 )q
=F_:$  
average revenue 平均收入；平均收益 _eKO:Y[e  
average stock 平均库存；平均存货 pN[WYM?[  
average yearly rent 平均年租 9r?Z'~,Za  
avoidance of double taxation 避免双重课税 bTum|GWf  
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 CPOHqK`k  
5s[nE\oaG  
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