一些有用的会计术语(也不知道发的地方对不对)A

A: i+~BVb  
A share Ａ股；甲类股份 >ZG$8y 'j  
abatement of tax 减税；减扣免税额 C3f\E: D)  
ABN AMRO Bank N.V. 荷兰银行 ##xvuLy-6  
above-the-line expenditure 线上项目支出；经常预算支出 3Os0<1@H  
above-the-line receipt 线上项目收入；经常预算收入 t[X^4bZd  
ABSA Asia Limited 南非联合亚洲有限公司 \**j\m   
absolute change 绝对数值变更 2; ,8 u  
absolute expenditure 实际开支 l,l6j";ohd  
absolute guideline figure 绝对准则数字 =4SXntU!e  
absolute interest 绝对权益 !-3;Qj}V  
absolute order of discharge 绝对破产解除令 Y\B6c
^E)  
absolute profit margin 绝对利润幅度 Z^as ?k(iM  
absolute value 实值；绝对值 il!B={  
absolutely vested interest 绝对既得权益 N_iy4W(NU  
absorbed cost 已吸收成本；已分摊成本 5<v1v
&  
absorption 吸收；分摊；合并 ^5TVm>F@3  
absorption rate 吸收率；摊配率；分摊率 q jc4IW t~  
ACB Finance Limited 亚洲商业财务有限公司 Cfd* Q  
acceptable form of reciprocity 合理的互惠条件 ~AX~z)  
acceptable rate 适当利率；适当汇率 6z6\xkr  
acceptance agreement 承兑协议 pXN'vP  
acceptance for honour 参加承兑 ?H@<8Ra=3  
acceptor 承兑人；接受人；受票人 s9nPxC&A  
acceptor for honour 参加承兑人 2Zuo).2a.  
accident insurance 意外保险 $rr@3H+  
Accident Insurance Association of Hong Kong 香港意外保险公会 m26YAcip}  
accident insurance scheme 意外保险计划 +>!nqp  
accident year basis 意外年度基准 \$Wpt#V  
accommodation 通融；贷款 '
=Lpch2J  
accommodation bill 通融票据；空头票据 *kqC^2t  
accommodation party 汇票代发人 t? 6 et1~  
account balance 帐户余额；帐户结余 >jIn&s!}  
account book 帐簿 _&S#;ni\c  
account collected in advance 预收款项 { ,c*OR  
account current book 往来帐簿 m=^]93+  
account of after-acquired property 事后取得的财产报告 $,, PF/N8c  
account of defaulter 拖欠帐目 F
5/,S   
account payable 应付帐款 ; xp-MK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >|kD(}Axf  
account receivable 应收帐款 `kQosQV  
account receivable report 应收帐款报表 457{9k  
account statement 结单；帐单；会计财务报表 81s }4  
account title 帐户名称；会计科目 fDqT7}L  
accountant's report 会计师报告 -mRgB"8  
Accountant's Report Rules 会计师报告规则 0<~~0US  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H~Vf;k>  
Accounting Arrangements 《会计安排》 6V
JudNA  
accounting basis 会计基础 $'Mf$h  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;2&"
 
Accounting Circular 《会计通告》 +#BOWz  
accounting class 会计类别 ^ `Ozw^~  
accounting date 记帐日期；会计结算日期 t&{;6MiE  
accounting for money 款项核算 \-;f<%+  
Accounting Officer 会计主任 GVnDN~[  
accounting period 会计报告期；会计期 3lpxh_  
accounting policy 会计政策；会计方针 I(pq3_9$  
accounting practice 会计惯例 x@rQ7K>  
accounting principle 会计准则 , %z HykP  
accounting record 会计记录 sV%DX5@  
accounting report 会计报告 -#;xfJE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C2v_]
,]  
Accounting Society of China 中国会计学会 !.mR]El{K  
accounting statement 会计报表 4l%W]'  
accounting system 会计制度；会计系统 Hh=fv~X  
accounting transaction 会计事项；帐务交易 |>]@w\]  
accounting treatment 会计处理 Wmcd{MOS  
accounting year 会计年度 r\ft{Z<P  
accretion 增值；添加 /ugyUpyg  
accrual 应计项目；应累算数目 w($a'&d`0  
accrual basis 应计制；权责发生制 TMPk)N1Ka  
accrual basis accounting 应计制会计；权责发生制会计 <Jhd%O
 
accrue 应累算；应计 c5WMN.z  
accrued benefit 应累算利益 pl&nr7\  
accrued charges 应计费用 ~r8<|$;  
accrued cumulative preference share dividend 应累算的累积优先股股息 j;coPehB  
accrued expenses 应累算费用 A<)n H=G&  
accrued interest payable 应付利息；应计未付利息 ?cRF;!o"  
accrued interest receivable 应收利息；应计未收利息 0!dNW,NfJ  
accrued right 累算权益 L>sLb(2\i  
accruing profit 应累算的利润 BM /FOY;  
accumulated fiscal reserve 累积财政储备 ^)>( <6  
accumulated profit 累积利润；滚存溢利 CipDeqau2  
accumulated reserve 累积储备 gUx}vE-  
accumulation of surplus income 累积收益盈余 U; oXX  
acquired assets 既得资产 aH_c84DS  
acquisition 收购；购置；取得 { %X2K  
acquisition cost 购置成本 JnBc@qnP6  
acquisition expenses 购置费用 .i4aM;Qy  
acquisition of 100% interest 收购全部股权 zT,@PIC(  
acquisition of control 取得控制权 WC~;t4  
acquisition of fixed assets 购置固定资产 OmWEa  
acquisition of shell “买壳” f't.?M  
acquisition price 收购价 o( zez  
act of God 天灾 *FC8=U2\X  
acting partner 执事合伙人 C 6 \  
active market 买卖活跃的市场；交投畅旺的市场；旺市 C][hH?.  
active partner 积极参与的合伙人 L4/ns@e  
active trading 交投活跃 n~yKq"^  
actual circulation 实际流通 a`w=0]1&*  
actual cost 实际成本 >EJ{ *  
actual expenditure 实际开支；实际支出 )Ac,F6w  
actual income 实际入息；实际收入；实际收益 ?Cf'IBpN  
actual market 现货市场 mgx|5Otg  
actual price 现货价；实际价格 ~+4lmslR  
actual profit 实际利润 Y`ip.Nx  
actual quotation 实盘；实际价位；实际报价 Bzwll  
actual year basis 按实际年度计算 /C!~v!;e  
actuals 实货 kb2C9<
  
actuarial investigation 精算调查 c%doNY9Q  
actuarial principle 精算原则 F-|DZ?)k5  
actuarial report 精算师报告 u9S*2'  
Actuarial Society of Hong Kong 香港精算学会 }=bzUA`C  
actuarial valuation 精算师估值 UDi(7c0.  
actuary 精算师 ]w6F%d  
ad referendum agreement 暂定协议；有待覆核的协定 PkDt-]G.  
ad valorem duty 从价税；按值征税 'W_NRt:  
ad valorem duty system 从价税制 nb/q!8  
ad valorem fee 从价费 #0<pRDXj  
ad valorem tariff 从价关税 2PSExK57  
additional allowance 额外免税额 j "<?9/r  
additional amount for unexpired risk 未过期风险的额外款额 &EV%g6  
additional assessable profit 补加应评税利润 sX~E ~$_g  
additional assessment 补加评税 QZvQ8  
additional commitment 额外承担 _9lMa7i  
additional commitment vote 额外承担拨款 ^\gb|LEnK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Cu#n5SF*  
additional dependent parent allowance 供养父母额外免税额 ?{TWsuP7  
additional provision 额外拨款 \2y/:  
additional stamp duty 附加印花税 +j<WP  
additional tax 补加税罚款；补加税款 PxrT@.T$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .Bl:hk\  
adjudged bankrupt 被裁定破产 Zb1GR5MB`k  
adjudicated bankrupt 裁定破产人 EX{%CPp7}  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (}X5*BB&  
adjudication of bankruptcy 裁定破产；宣告破产 !u]@Ru34  
adjudication of insolvency 裁定无力偿还债务 |=IJ^y(x|  
adjusted actual 经调整的实数；调整后的实数 y+iRZ%V^  
adjusted current assets 经调整的流动资产；调整后的流动资产 75Z|meG~  
adjusted figure 经调整的数字；调整后的数额 F(`|-E"E;  
adjusted liabilities 经调整的负债；调整后的负债 a.%ps:  
adjusted loss 经调整的亏损；调整后的亏损 R&W%E%uj  
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 bDWLHdu a  
adjusted profit 经调整的利润；调整后的利润 6Z#Nh@!+C  
adjusted surplus 经调整的盈余额；调整后的盈余额 k)>H=?mI  
adjusted value 经调整的价值；调整后的价值 jq)Bj#'7  
adjustment 调整；修订；理算〔保险〕 n+=qT$w)  
adjustment centre 调剂中心 ),N,!15j,  
adjustment lag 调整过程的时间差距；调整时差 %W D^0U|  
adjustment mechanism 调整机制 Gn 9oInY1  
adjustment of loss 亏损调整 eWv:wNouk  
adjustment process 调整过程；调整程序 QoxYzln  
adjustment range 调整幅度 Wd;t(5Xl  
administered exchange rate 受管制汇率 h623)C;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MS""-zn<  
administration expenses 行政费用 %^lD  
administration fee 手续费；行政费 tdRvg7v,N%  
administration in bankruptcy 破产管理 L3I$ K+c  
administration order 遗产管理令 F*U(Wl=  
administrator 管理人；遗产管理人 xwD`R*  
administrator of the estate 遗产管理人 B`eK_'7t  
admission of debt 债项承认书 UeFJ5n'x:  
admission of proof 接纳债权证明 &l2xh~L  
advance 放贷款项；垫付款项；预支款项；预付款项 ?X|q   
advance account 暂支帐目；预付款帐户 {ax]t-ZwJ5  
advance compensation 预付补偿金 r*b+kSh  
advance from shareholder 股东垫款 9RlJf=Z#H  
advance pending reimbursement 预支以待日后付还 %|H]T]s  
advanced economy 先进经济体系 O MQ?*^eA
 
advancement 预付；预付财产 ~

`BkCTT  
advances warrant 垫款令 Ich^*z(F$  
advancing 贷出 P,] ./m\J  
adverse balance 逆差 M2c
Gr  
adverse exchange 逆汇 Ti)Me-g  
advertisement addressed to shareholders 在报章刊登的致股东通告 5?H8?~&dz  
advice for collection 托收通知书 z#&1>  
advice of drawing 提款通知书；汇票通知书 9cB+x`+Lu  
advice of payment 付款通知 P.Bwfa  
Advisory Committee [Securities and Futures Commission] | I:@:  
谘询委员会〔证券及期货事务监察委员会〕 !%65YTxY-  
Advisory Committee on Diversification 经济多元化谘询委员会 LI.WcI3uS  
affidavit 誓章；遗产申报誓章 <Mvniz  
affidavit of no receipt 述明无收款的誓章 k^ZP~.G  
affiliate 联号；联营公司；附属公司 ktfm
  
affiliated company 附属公司；联号；联营公司 .:&`PaMt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ep"{{S5g  
affordability 负担能力 tcoG;ir  
African Development Bank [AfDB] 非洲开发银行 yOz6a :r  
after-acquired property 事后取得的财产 '8)kFR^9  
after-hours dealing 市后交易 8'@5X-nD  
after-tax profit 税后盈利；税后利润；税后溢利 15J"iN2"W  
agency agreement 代理协议 Y910\h@V  
agency expenses 代理机构的开支 yH"i5L9
 
agency fee 代理费 DQK?y=vf  
Agency Law 《代理法》 [(Z(8{3i  
agent 代理人；承销人 ^=^\=9" b  
agent of company 公司代理人 KJyCfMH&:@  
agent's fee 代理人费；经纪费 A{\?]]/  
aggregate 总计；总数；总体数字 X>`03?L  
aggregate amount 总款额；总额 B0|W
  
aggregate assets and liabilities 总体资产与负债 QBGm)h?=  
aggregate at constant price 按固定价格计算的总体数字 m
mJnE  
aggregate demand 总需求 O'(Us!aq  
aggregate gross position 总持仓量 ( gg )?  
aggregate limit 总限额 AJB NM  
aggregate of salaries tax 合计薪俸税 sm'_0EUg  
aggregate performance 总体表现；总体业绩 E`_T_O=P  
aggregate supply 总体供应 \k=dqWBr7  
aggregate surplus 总盈余 bu6Sp3g  
aggregate total 整体总额 A{;"e^a-^l  
aggregate value 总值；合计价值 &Cb,C+q  
aggregated basis 合计基准 m2^vH+wD  
aggregated net chargeable income 合计应课税入息实额 s?;8h &]=  
aggregation 合并计算；合计；总和 5FJLDT2Lg  
aggregation of incomes of husband and wife 夫妇入息合并计算 yfV]f LZ  
aggregation of property 财产的总和 V/H+9+B7Im  
agio 差价；贴水 2F*>&n&Db7  
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》 'dBe,@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  ^cw9Yjh6  
《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》 v|~=rvXFC  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T1$p%yQH  
《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》 (" :Dz_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `Gv\"|Gn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N9|J\;fzT  
agreement for a settlement 授产协议 hK)'dG*  
agreement for assignment 转让协议 Tk[]l7R~  
agreement for sale 售卖协议；买卖协议 .*YF{!R`h  
agreement for sale and purchase 买卖协议 )B $Q  
agreement for the payment of interest 支付利息协议 QWa@?BO2p  
agreement for the repayment of money 还款协议 Pl/Xh0
3E  
agreement of reinsurance 再保险协议 >ye.rRZd`  
Agricultural Bank of China 中国农业银行 d6*84'|!  
air passenger departure tax 飞机乘客离境税 >6yQuB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^G`6Zg;  
airport tax 机场税 l4i51S"  
alcohol duty 酒精税 >vo 6X]p~  
alienation 让与；让渡；转让 -){6ynqv  
alimony 生活费；赡养费 ,gZp/yJ;  
All Ordinaries Index [AOI] 所有普通股指数 'gor*-o:wu  
all risks 全险；综合险 Kd 1=mC  
All Sales Record for Stock Market 《股票市场成交报告》 3'x>$5W  
Allied Capital Resources Limited 新联财务有限公司 v@Eb[7Kq/1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Kkovp^G  
allocation letter 拨款信件 aHu0z:  
allocation of fund 分配款项；预留款项 %XN;S29d5W  
allocation of profit 利润分配；溢利分配 -h7ssf'u[  
allocation warrant 拨款令 ]QR]#[Tn'  
allotment 分配；配股 b#N P*L&  
allotment notice 股份配售通知；配股通知 vdn)+fZ;   
allotment of shares 股份分配 hd'fWFWN  
allowable 可获宽免；免税的 *~ IHVU  
allowable business loss 可扣除的营业亏损 sXEIC#rq  
allowable expenses 可扣税的支出 OEl;R7aOB&  
allowance 免税额；津贴；备抵；准备金 ?xUl_  
allowance for debts 债项的免税额 )t+pwh!8  
allowance for depreciation by wear and tear 耗损折旧免税额 U[3w9  
allowance for funeral expenses 殡殓费的免税额 T8\@CV!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mK$E&,OkA  
allowance for repairs and outgoings 修葺及支出方面的免税额 _4) t  
allowance to debtor 给债务人的津贴 :Ef!gpS}?R  
alteration of capital 资本更改 zqt<[=O  
alternate trustee 候补受托人 sE&nEc  
amalgamation 合并 r=3`Eb"t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iJhieNn  
ambit of charges 征税范围；收费范围 e eN`T&cI  
amended valuation 经修订的估值 kSEA  
American Commodities Exchange 美国商品交易所 N KgEs  
American Express Bank Limited 美国运通银行 U/{t"e  
American Stock Exchange 美国证券交易所 sryA(V  
amortization 摊销 X=-=z5  
amount due from banks 存放银行同业的款项 2~/`L=L  
amount due from banks abroad 存放海外银行同业的款项 XdDQ$'*X  
amount due from holding companies 控股公司欠款 <%3fJt-Ie  
amount due from local banks 存放本港银行同业的款项 CC!`fX6z>h  
amount due to banks 银行同业的存款 Pi=FnS  
amount due to banks abroad 海外银行同业的存款 aWimg6q  
amount due to holding companies 控股公司存款 |-vyhr0  
amount due to local banks 本港银行同业的存款 0vLx={i  
amount due to outport banks 外埠银行同业的存款 1J1Jp|j.  
amount for note issue 发行纸币的款额 *A!M0TK?i,  
amount of bond 担保契据的款额 A4(L47^  
amount of consideration 代价款额 XM!oN^  
amount of contribution 供款数额 DZL(G [  
amount of indebtedness 负债款额 i7T#WfF  
amount of principal of the loan 贷款本金额 }2S!;swg+  
amount of rates chargeable 应征差饷数额 6!0NFP~b  
amount of share capital 股本额 <<S4l~"o  
amount of sums assured 承保款额 cd,'37pZ  
amount of variation 变动幅度 cHr]{@7Cs  
amount of vote 拨款数额 'X+aYF}Ye  
amount payable 应付款额 H#GR*4x  
amount receivable 应收款额 pW8?EGO@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -SD:G]un  
analysis 分析 jA?[*HB  
ancillary risk 附属风险 }Y.@:v j  
annual account 周年帐目；周年帐目报表；年度决算；年结 QE"$Lc)  
annual accounting date 年结日期 :|k!hG  
annual allowance 每年免税额；年积金；年度津贴；年津 +7OE,RoQ  
annual balance 年度余额 W:n\,P  
annual disposable income 每年可动用收入 ;Co"bP's  
annual estimates 周年预算 )?&mCI*  
annual fee 年费 <5KoK!H  
annual general meeting 周年大会 VJK4C8]  
annual growth rate 年增率；每年增长率 h{-en50tN  
annual long-term supplement 长期个案每年补助金 ]b}3f<  
annual pensionable emolument 可供计算退休金的年薪 m8L %!6o  
annual report 年报 \4$Nx/@Q}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?~.9:93  
annual return 周年报表；周年申报表；每年报税表格 E l.eK9L  
Annual Return Rules 《周年报表规则》 d
k]  
annual review of consumer prices 每年消费物价回顾 (:~_#BA  
annual roll-forward basis 逐年延展方式 pvt/{  
annual salary 年薪 #q34>}O< O  
annual statement 年度报表；年度决算表 JYjc^m  
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 1*9Yy~w  
annuitant 年金受益人 (AA@sN  
annuity 年金 n3J,`1*ct  
annuity contract 年金合约 4V@0L  
annuity on human life 人寿年金 24InwR|^  
antecedent debt 先前的债项 nq7)0F%e  
ante-dated cheque 倒填日期支票 A|IPQ=  
anticipated expenditure 预期开支 ~qb?#IY]`  
anticipated net profit 预期纯利 D.AiqO<z  
anticipated revenue 预期收入 wMF1HT<*  
anti-inflation measure 反通货膨胀措施 2\$<&]q  
anti-inflationary stance 反通货膨胀立场 }1CO>a<  
apparent deficit 表面赤字 hHw1<! M  
apparent financial solvency 表面偿债能力 8_>:0(y  
apparent partner 表面合伙人 ;/m>c{  
application for personal assessment 个人入息课税申请书 WR.7%U';  
application of fund 资金应用 Zq1> M'V;  
application to release as liquidator and to destruct the books of accounts and documents UBM8l  
申请免除清盘人职务及毁灭帐簿与文件 .O~rAu*K  
appointed actuary 委任精算师 b,HXD~=  
appointed auditor 委任核数师；委任审计师 &C,]c#-+  
appointed trustee 委任的受托人
H!y@.W{_  
appointer 委任人 PK?}hz  
apportioned pro rata 按比例分摊 ND9;%
<80  
apportionment 分配；分摊 {XhpxJ__  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )}w-;HX  
apportionment formula 分摊方程式 h*P0;V`UX  
apportionment of estate duty 遗产税的分摊 +f]I7e:qp  
appraisal 估价；评估 ?\Y7]_]/  
appreciable growth 可观增长 0x'Fi2=`  
appreciable impact 显着影响 V/OW=WCzN  
appreciable increase 可观增长 R'K /\   
appreciation 增值；升值 ~c1~)QzZ  
appreciation against other currencies 相对其他货币升值 u_WW uo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NFIFCy!  
appreciation tax 增值税 3kJSz-_M  
appropriation 拨款；拨用；拨付 T^xp2cZ  
appropriation account 拨款帐目 H'EBe;ccM  
Appropriation Bill 拨款法案 =8r,-3lC;  
appropriation-in-aid system 补助拨款办法 OZObx  
approved assets 核准资产 mn<ea&  
approved basket stock 认可一篮子证券 *LmzGF|  
approved budget 核准预算 U_B`SS  
approved charitable donation 认可慈善捐款 A^c5CJ_  
approved charitable institution 认可慈善机构 ; zy;M5l5.  
approved currency 核准货币；认可货币 _x#r,1V+D  
approved estimates 核准预算 b[;3y/X  
approved estimates of expenditure 核准开支预算 +xmZK<{<  
approved overseas insurer 核准海外保险人 Git2Cet  
approved overseas trust company 核准海外信托公司 SR)@'-Wd  
approved pooled investment fund 核准汇集投资基金 '?fn} V  
approved provident fund scheme 认可公积金计划 Yu
^}  
approved provision 核准拨款 v g tJ+GjN  
approved redeemable share 核准可赎回股份 &zP\K~Nt  
approved regional stock 认可地区性证券 m} =<@b:l  
approved retirement scheme 认可退休金计划 +fIyeX  
approved subordinated loan 核准附属贷款 JR_c]AQYu  
arbitrage 套戥；套汇；套利 L?y,xA_  
arbitrageur 套戥者；套汇者  [7)#3  
arbitrary amount 临时款项 zgpPu4t  
arrangement 措施；安排；协定  -gS/  
arrears 欠款 ]}0+7Q  
arrears of pay 欠付薪酬 / dn]`Ge)  
arrears of revenue 逾期未收税款；逾期未收的帐项 R91u6r#  
articles of association 组织章程；组织细则；组织章程细则 D3 E!jQ1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2gjA>ET`N  
ascertainment of profit 确定利润 |om3*]7  
"Asia Clear" “亚洲结算系统” ~Uz|sQ*G  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :TWHmxch  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }S&SL)  
Asian Development Fund [ADF] 亚洲发展基金 L/cbq*L  
Asian dollar bond 亚洲美元债券 %^E>~  
Asian dollar market 亚洲美元市场 `[1]wV5(5@  
Asian dollar rate 亚洲美元利率 [ 06B)|s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ki@8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ix5yQgnB}j  
asked price 沽盘；喊价；索价；卖方报价 0MzHr2?'P  
assessable income 应评税入息
3?/}  
assessable loss 应评税亏损 |y=D^NTG  
assessable profit 应评税利润 #$fFp  
assessable value 应评税值 *m]%eU(  
assessed profit 估定利润 Z=sAR(n}~  
assessed value 经评估价值 EA>$t\z  
assessment 评税；评定；估价；评税单 AB#hhi#  
assessment number 评税编号；估价编号 3vs2}IV'  
assessment of additional tax 补加税评税 !*#=7^#  
assessment of performance 业绩评估；实绩评价 ;6)|'3.B9  
Assessor 评税主任 CnA*o 8w  
asset price bubbles 资产价格泡沫 zKWi9  
asset-backed securities 具资产保证的证券 S"Zs'7dy`  
assets accretion 资产增值 /ci.IT$Q^  
assets and liabilities 资产与负债 G6Fg<g9:  
assets betterment statement 资产递增表；资产改进表 86} rz  
assets lending 实物放款；有抵押贷款 ;j_#,Da9<  
assets of the company passing on the death 死者去世时转移的公司资产 h/w- &7t  
assets pledged as security for liabilities 用作负债抵押的资产 I~
T?tm  
assets portfolio 资产投资组合 bFx?HM.AGW  
assets price 资产价格 q{JD]A:  
assets quality 资产质素 ZyWC_r!  
assets realization 资产变现 $1@{Zz!S  
assets refinancing arrangement 资产再集资安排 Hm^p^,}_x  
assets securitization 资产证券化 {S&&X&A`v  
assets situated outside Hong Kong 在香港以外地方的资产 *AN#D?X
_  
assets stripping 削减资产；拆卖资产 |m EJJg`"7  
assets value 资产值 %yrP: fg/  
assignee 承让人 O@Kr}8^,  
assignment 转让；转让书；转让契 IH0^*f  
assignment of interest 权益转让 JT-Zo OZ  
assignment of letters patent and trade mark 专利证书及商标转让 Cw2+@7?|  
assignment of property 物业转让；物业转让书 ,^,J[F  
assignment right 转让权 bU,&|K/  
assignor 转让人 BPOWo8TqD^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &]c9}Ic  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 dCyQCA[  
associate member 附属会员 wb9
zJAsc  
associated body corporate 相联法人团体 }w@nZG ^&  
associated company 相联公司；联属公司 Y\x Xo?  
associated corporation 相联法团 Qqaf\$X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] QtzHr  
公认会计师公会〔英国〕 bcE DjLXq  
Association of Futures Exchange Brokers 香港期货经纪协会 tr}$82Po  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wLbnsqa  
association of underwriters 承保人组织 Y{'G2)e  
assumption of control 接管 Stw6%T-  
assurance 担保；保险；转易；转易书 y|mR'{$I  
assurance of interest 权益的转易 Q&\k"X1  
at 19XX price 按一九ＸＸ年价格计算 \ a<Ye T  
at a discount 按赔价计算；按贴水价格计算；打折扣 1wM p3  
at a premium 按溢价计算；按升水价格计算 1|89-Ii]  
at call 通知付款；按通知
5~? J  
at constant market price 按固定市价计算 xMh&C{q  
at constant price 按固定价格计算 cS[`1y,\3  
at cost 按成本计算 0nuFWV  
at current market price 按当时市价计算；按现时市价计算 A,/S/_Q=  
at current price 按当时价格计算；按现时价格计算 pL-$Np] V  
at factor cost 按要素成本计算；按生产要素成本计算 =
{oO9.9  
at money-of-the-day price 按付款当日价格计算
X[[=YCi0  
at or better 按指定或较佳价位〔买卖指令〕 m1hf[cg  
at par 按面值计算；平价 *\>2DUu\`  
at sight 见票即付 , $=V  
at the close 按收市盘 ,5*4%*n\  
at the opening 按开市盘 j?(QieBH  
attestation 见证；见证条款 fe$WR~  
at-the-money option 平价期权 (TQXG^n$gY  
attorney 受权人；受托代表人 'mM5l*{  
attornment 新拥有人承认书 'huLv(Uu  
attributable profit 可归属利润 RPWYm  
attributable share value 可归属股份价值 / u{r5`4  
Auckland Stock Exchange 奥克兰证券交易所 M>#{
~zr  
auction 拍卖 >j?uI6Uw  
auctioneer 拍卖商 G#C)]4[n  
audit 审计；核数 hU{%x#8}lK  
Audit Commission 审计署 U|QDV16f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |g{AD`  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 57}q'84  
audit review 帐目审查 Sq'z<}o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 P;/T`R=Vr"  
audited account 审计帐目；经审计的帐目 '$VR_N\  
audited annual account 经审计的周年帐目 hg~fFj3ST  
audited balance sheet 经审计的资产负债表 K
na'5L5"  
auditor 核数师；核数主任；审计师 $} Myj'`r  
auditor's certificate 核数师证明书；审计师证明书 k|D!0^HE[  
auditor's report 核数师报告；审计师报告 VGq]id{*$  
Aussie bond 澳元债券 %Z? o]  
austerity budget 紧缩预算 2^aTW`>L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XTJ>y@  
Australia All Ordinaries Index 澳洲所有普通股票指数 `4qKQJw  
Australian Dollar [AUD] 澳元 yiq#p"Hs  
Australian Options Market 澳大利亚期权市场 :KLD~k7yA(  
Australian Securities Commission 澳洲证券事务监察委员会 I
Y&a!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;z>YwRV  
Australian Stock Exchange 澳大利亚证券交易所 on\\;V_/Q  
Austrian Schilling [ATS] 奥地利先令 >R<fm  
authentication 认证；鉴证 P.:T zk6  
authority to purchase 委托购买证；委购书 9vu8koL  
authorization 认可；核准；授权；授权书 4@I]PG  
authorization by direction 指示授权 EUkNh
>U?  
authorization by instruction 指令授权
=)
8Ct  
authorization by warrant 令状授权 68*{Lo?U  
authorization of unit trust 单位信托的认可 |*5nr5c_L  
authorized agent 指定代理人 4#w^PM8}  
authorized capital 法定资本 qu%s 7+  
authorized clerk 出市员 di5_5_$`o  
authorized dealer 认可交易商 A@OV!DJe]  
authorized financial institution 认可财务机构 1c!},O  
authorized fund 认可基金 l?o- p  
authorized fund house 获授权的基金公司；认可基金公司 4o3GS8  
authorized institution 认可机构 `N|CL  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `^kST><  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?r<F\rBT7*  
authorized insurer 获授权保险人；获认可承保人 hd;I x%tq>  
authorized investment 特准投资项目 rzHa&:Y  
authorized person 获授权人 Fe.*O`  
authorized representative 获授权代表  P+0xi  
authorized share capital 法定股本 [4j;FN Fa  
automated quotation system 自动报价系统 >``GDjcJ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3#[I_
 
自动交易系统〔香港期货交易所有限公司〕 YP,PJnJU8  
automatic adjustment mechanism 自动调整机制 t^5_;sJQ  
automatic adjustment system 自动调整系统 p/~kw:I  
Automatic Clearing House 自动票据交换所 N3<Jh  
automatic exchange rates accumulation system 自动化汇率累集系统 E6k&r}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M'iKk[Hjfx  
automatic teller machine [ATM] 自动柜员机 ~@a R5Q>us  
autopay 自动转帐 f,>i%.  
available assets 可用资产
ex458^N_  
available fiscal reserve 现存财政储备 N}G(pq}  
available profit 可用利润 1`{ib  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 G65N:  
average 平均；平均数；海损 D$E9%'i
r  
average basic salary 平均基本薪金 ".?{Y(~  
average consumer expenditure 平均消费开支；一般消费开支 H@' @xHv  
average cost 平均成本 bf/loMtD  
average cost of land production 增辟土地平均成本 ?y)X$D^  
average daily turnover 平均每日成交额 XD}_9p  
average daily wage rate 平均每日工资率 eB*8)gYh  
average expenditure pattern 平均开支模式 ;r"B?]JO  
average growth rate 平均增长率 |$2N$6\SP  
average net fixed assets 固定资产平均净值 J *?_SnZ  
average of relatives 相对价格平均数 Vz]=J;`Mz  
average price 平均价格 C:MGi7f  
average propensity to consume 平均消费倾向；一般消费倾向 ^^l"brPa  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9G+rxyWMW  
average rate 平均率 D:tZiS=0  
average revenue 平均收入；平均收益 ycD.:w p\'  
average stock 平均库存；平均存货 YCO:bBmp:  
average yearly rent 平均年租 @98SC}}u  
avoidance of double taxation 避免双重课税 %)Dd{|c  
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 PM!t"[@&  
TR_oI<xB2  
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