一些有用的会计术语(也不知道发的地方对不对)A

A: Oo .Qz
 
A share Ａ股；甲类股份 9(.9l\h  
abatement of tax 减税；减扣免税额 {4q:4i  
ABN AMRO Bank N.V. 荷兰银行 ?7ZlX?D[  
above-the-line expenditure 线上项目支出；经常预算支出 Y-{BY5E.  
above-the-line receipt 线上项目收入；经常预算收入 Czxrn2p/  
ABSA Asia Limited 南非联合亚洲有限公司 cY]Y8T)  
absolute change 绝对数值变更 <~*Ol+/  
absolute expenditure 实际开支 j7+t@DqQ  
absolute guideline figure 绝对准则数字
!QspmCo+  
absolute interest 绝对权益 dkp[?f)x  
absolute order of discharge 绝对破产解除令 -{%''(G  
absolute profit margin 绝对利润幅度 sB/s17ar  
absolute value 实值；绝对值 p>
O< "X@  
absolutely vested interest 绝对既得权益 nv{4 U}&P  
absorbed cost 已吸收成本；已分摊成本 k|C8sSH  
absorption 吸收；分摊；合并 ?zu{&aOX|  
absorption rate 吸收率；摊配率；分摊率 28yxX431S  
ACB Finance Limited 亚洲商业财务有限公司 AAY UXY!  
acceptable form of reciprocity 合理的互惠条件 {\zr_v`g  
acceptable rate 适当利率；适当汇率 9iNns;^`q  
acceptance agreement 承兑协议 F
;&e5G  
acceptance for honour 参加承兑 u.FDe2|[)  
acceptor 承兑人；接受人；受票人 3:#rFb  
acceptor for honour 参加承兑人 r2'rfpQ  
accident insurance 意外保险 n"Vd"}sU.  
Accident Insurance Association of Hong Kong 香港意外保险公会 T$;XJx  
accident insurance scheme 意外保险计划 p00AcUTq  
accident year basis 意外年度基准 IW_D$pq  
accommodation 通融；贷款 4,DsB'  
accommodation bill 通融票据；空头票据 N+75wtLy&  
accommodation party 汇票代发人 &/?jMyD@  
account balance 帐户余额；帐户结余 h'
KtG<+  
account book 帐簿 .U%"oD  
account collected in advance 预收款项 rv%[?Ml  
account current book 往来帐簿 }O
  
account of after-acquired property 事后取得的财产报告 l$9,  
account of defaulter 拖欠帐目 jsQ$.)nO  
account payable 应付帐款 (*BW/.Fq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .x8$PXjPG  
account receivable 应收帐款 W10fjMC}^  
account receivable report 应收帐款报表 /D+$|kmW]  
account statement 结单；帐单；会计财务报表 fC|u  
account title 帐户名称；会计科目 ~Xw?
>&  
accountant's report 会计师报告 Q>ytO'v1  
Accountant's Report Rules 会计师报告规则 $'*BS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 r ngw6?`n-  
Accounting Arrangements 《会计安排》 nWu4HFi  
accounting basis 会计基础 W9'jzP  
accounting by Official Receiver 破产管理署署长呈交的帐目 uJ[Vv4N%9  
Accounting Circular 《会计通告》 xrnH=>.;m  
accounting class 会计类别 Y1\vt+`O  
accounting date 记帐日期；会计结算日期 0&@pX~h:  
accounting for money 款项核算 c<e\JJY5?  
Accounting Officer 会计主任 $twF93u$  
accounting period 会计报告期；会计期 I!D*(>  
accounting policy 会计政策；会计方针 v{Vesf  
accounting practice 会计惯例 3fTI&2:  
accounting principle 会计准则 $(=1A>40  
accounting record 会计记录 ]H2aYi$  
accounting report 会计报告 $t}1|q|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,[L$  
Accounting Society of China 中国会计学会 1}*;  
accounting statement 会计报表 jRAL(r|  
accounting system 会计制度；会计系统 p>S/6 [X  
accounting transaction 会计事项；帐务交易 "|SE#k  
accounting treatment 会计处理 +r_[Tj|Er  
accounting year 会计年度 ,+.# eg  
accretion 增值；添加 J}CK|}  
accrual 应计项目；应累算数目 ppKCY4  
accrual basis 应计制；权责发生制 1+($"$ZC&B  
accrual basis accounting 应计制会计；权责发生制会计 Beg5[4@  
accrue 应累算；应计 *rT(dp!Y  
accrued benefit 应累算利益 )xy6R]_b  
accrued charges 应计费用 |vzWSm  
accrued cumulative preference share dividend 应累算的累积优先股股息 pN_!&#|+$  
accrued expenses 应累算费用 [CX?Tt  
accrued interest payable 应付利息；应计未付利息 & jvG]>CS'  
accrued interest receivable 应收利息；应计未收利息 Sw'?$j^3  
accrued right 累算权益 'bPo 5V
|  
accruing profit 应累算的利润 RC%r7K f  
accumulated fiscal reserve 累积财政储备 U$uO%:4%  
accumulated profit 累积利润；滚存溢利
d?Cl04  
accumulated reserve 累积储备 d 4R+gIA  
accumulation of surplus income 累积收益盈余 e~?]F0/  
acquired assets 既得资产 J7o?h9  
acquisition 收购；购置；取得 Xs@ ^D,  
acquisition cost 购置成本 5V!XD9P'  
acquisition expenses 购置费用 12dW:#[  
acquisition of 100% interest 收购全部股权 k5(yf~!c  
acquisition of control 取得控制权 n^#LB*q  
acquisition of fixed assets 购置固定资产 &S]v+wF  
acquisition of shell “买壳” ~7'.{VrU  
acquisition price 收购价 i{qURP}.  
act of God 天灾 !3# }ZC2  
acting partner 执事合伙人 puF Z~WZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]{^vs'as\  
active partner 积极参与的合伙人 \l5:A]J  
active trading 交投活跃 d.oFlT  
actual circulation 实际流通 ^iS:mt  
actual cost 实际成本 vW3ZuB  
actual expenditure 实际开支；实际支出 }4%)m  
actual income 实际入息；实际收入；实际收益 \}NWR{=  
actual market 现货市场 I=a$1%BzEX  
actual price 现货价；实际价格 }* JMc+!9@  
actual profit 实际利润 kH-b!  
actual quotation 实盘；实际价位；实际报价 0u2uYiE-l  
actual year basis 按实际年度计算 yVzg<%CR^  
actuals 实货 :G/]rDtd  
actuarial investigation 精算调查 7g+]  
actuarial principle 精算原则 #SNI dc>9\  
actuarial report 精算师报告 vyGLn  
Actuarial Society of Hong Kong 香港精算学会 ,5*xE\9G  
actuarial valuation 精算师估值 uiA:(2AQ  
actuary 精算师 5T#D5Z<m  
ad referendum agreement 暂定协议；有待覆核的协定 RQNi&zX/  
ad valorem duty 从价税；按值征税 4LJ}>e  
ad valorem duty system 从价税制 Q}]
kw}b  
ad valorem fee 从价费 ][#*h`I  
ad valorem tariff 从价关税 m]q!y3  
additional allowance 额外免税额 JZxF)]^  
additional amount for unexpired risk 未过期风险的额外款额 d2yHfl]3  
additional assessable profit 补加应评税利润 F*:NKT d  
additional assessment 补加评税 I.1l
  
additional commitment 额外承担 5zna?(#}  
additional commitment vote 额外承担拨款 )m;qv'=!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ABmDSV5i  
additional dependent parent allowance 供养父母额外免税额 Uy|=A7Ad c  
additional provision 额外拨款  WPKTX,k  
additional stamp duty 附加印花税 @6'E8NFl  
additional tax 补加税罚款；补加税款 #2ASzCe  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 '$-,;vnP0  
adjudged bankrupt 被裁定破产 pY#EXZ#   
adjudicated bankrupt 裁定破产人 ;XQ lj?:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X>8?p'*  
adjudication of bankruptcy 裁定破产；宣告破产 Q9tE^d+%  
adjudication of insolvency 裁定无力偿还债务
qFbUM;  
adjusted actual 经调整的实数；调整后的实数 )0MshgM  
adjusted current assets 经调整的流动资产；调整后的流动资产 })vr*[  
adjusted figure 经调整的数字；调整后的数额 E?U]w0g  
adjusted liabilities 经调整的负债；调整后的负债 u(WQWsN  
adjusted loss 经调整的亏损；调整后的亏损 >ImM~SR)  
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 1t=X: ]0j  
adjusted profit 经调整的利润；调整后的利润 dU^<7 K:S  
adjusted surplus 经调整的盈余额；调整后的盈余额 ATp  6-  
adjusted value 经调整的价值；调整后的价值 1?#9Kj{ql  
adjustment 调整；修订；理算〔保险〕 -8 =u{n  
adjustment centre 调剂中心 q'@Ei4  
adjustment lag 调整过程的时间差距；调整时差 eE`1;13;  
adjustment mechanism 调整机制 $: m87cR~  
adjustment of loss 亏损调整 y$V)^-U>fw  
adjustment process 调整过程；调整程序 /Py>HzRE:  
adjustment range 调整幅度 '?3z6%
 
administered exchange rate 受管制汇率 >=:T ZU  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QF/u^|f  
administration expenses 行政费用 f,i
nQ2f}d  
administration fee 手续费；行政费 'oQP:*Btl3  
administration in bankruptcy 破产管理 M8j(1&(:  
administration order 遗产管理令 zTT  
administrator 管理人；遗产管理人 AeCG2!8^0  
administrator of the estate 遗产管理人 B00wcYM<1r  
admission of debt 债项承认书 ^|i\d\  
admission of proof 接纳债权证明 0W%}z}/N  
advance 放贷款项；垫付款项；预支款项；预付款项 `R52{B#&/  
advance account 暂支帐目；预付款帐户 7P^
{*!  
advance compensation 预付补偿金 mKQST ]5  
advance from shareholder 股东垫款 *u;">H*BW  
advance pending reimbursement 预支以待日后付还 :_,]?n  
advanced economy 先进经济体系 aX'g9E
 
advancement 预付；预付财产 ww t()  
advances warrant 垫款令 ^H6d;n  
advancing 贷出 #Y>%Dr&  
adverse balance 逆差 VSpt&19  
adverse exchange 逆汇 wW! r}I#  
advertisement addressed to shareholders 在报章刊登的致股东通告 X+E\]X2  
advice for collection 托收通知书 Dke($Jr{  
advice of drawing 提款通知书；汇票通知书 V0 +k3H  
advice of payment 付款通知 6aZt4Lw2\  
Advisory Committee [Securities and Futures Commission] yki51rOI*  
谘询委员会〔证券及期货事务监察委员会〕 3_*Xk. .d  
Advisory Committee on Diversification 经济多元化谘询委员会 Etc?;Z[F#  
affidavit 誓章；遗产申报誓章 %i -X@.P  
affidavit of no receipt 述明无收款的誓章 ^lc}FN  
affiliate 联号；联营公司；附属公司 :`u&TXsu  
affiliated company 附属公司；联号；联营公司 M:UB>-`bW  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 UtBlP+bE?y  
affordability 负担能力 lH@
E%  
African Development Bank [AfDB] 非洲开发银行 iVi3 :7*  
after-acquired property 事后取得的财产 kbp( a+5  
after-hours dealing 市后交易 ={E!8"  
after-tax profit 税后盈利；税后利润；税后溢利 y(3c{y@~X  
agency agreement 代理协议 Ma=6kX]  
agency expenses 代理机构的开支 }vUlTH  
agency fee 代理费 M?~<w)L}  
Agency Law 《代理法》 `KJYm|@i  
agent 代理人；承销人 {[t"O u  
agent of company 公司代理人 Z~phOv  
agent's fee 代理人费；经纪费 FO(0D?PCR  
aggregate 总计；总数；总体数字 %6IlE.*,  
aggregate amount 总款额；总额 7l#2,d4  
aggregate assets and liabilities 总体资产与负债 &QOWW}  
aggregate at constant price 按固定价格计算的总体数字 DR yESi  
aggregate demand 总需求 PVD ~W)0m*  
aggregate gross position 总持仓量 /q"d`!h)w  
aggregate limit 总限额 sE%<"h\_0  
aggregate of salaries tax 合计薪俸税 L740s[,`o#  
aggregate performance 总体表现；总体业绩 60aKT:KLC_  
aggregate supply 总体供应 Q f+p0E;  
aggregate surplus 总盈余 }EedHS  
aggregate total 整体总额 lO2T/1iMTW  
aggregate value 总值；合计价值 [71#@^ye  
aggregated basis 合计基准 <{NYD.  
aggregated net chargeable income 合计应课税入息实额 h-b5   
aggregation 合并计算；合计；总和 29iIG 'N  
aggregation of incomes of husband and wife 夫妇入息合并计算 gF,[u  
aggregation of property 财产的总和 {NY~JF
M  
agio 差价；贴水 yXTK(<'  
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》 -q&7J' N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "0H56#eW  
《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》 I)XOAf$6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;]&~D +XH  
《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》 2l)9Lz=;L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7edPH3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 G_^iR-
  
agreement for a settlement 授产协议 ^YG7dd_  
agreement for assignment 转让协议 )zW%\s*
'  
agreement for sale 售卖协议；买卖协议 n-hvh-ZO  
agreement for sale and purchase 买卖协议 ]/o12pI  
agreement for the payment of interest 支付利息协议 Jny)uo8  
agreement for the repayment of money 还款协议 Zc%foK
{  
agreement of reinsurance 再保险协议 P!FEh'.  
Agricultural Bank of China 中国农业银行 RrO0uadmn  
air passenger departure tax 飞机乘客离境税 Q$3\ /mz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 77xq/c[)  
airport tax 机场税 i[2bmd!H
 
alcohol duty 酒精税 s^g.42?u  
alienation 让与；让渡；转让 (zs4#ja2,  
alimony 生活费；赡养费 p2Dh3)&  
All Ordinaries Index [AOI] 所有普通股指数 pM&]&
Nk  
all risks 全险；综合险 t/d',Khg  
All Sales Record for Stock Market 《股票市场成交报告》 |k`f/*  
Allied Capital Resources Limited 新联财务有限公司 Z&dr0w8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \o:ELa HY  
allocation letter 拨款信件 $"sq4@N
 
allocation of fund 分配款项；预留款项 g=FDm*  
allocation of profit 利润分配；溢利分配 crJ7pe9  
allocation warrant 拨款令 f2O*8^^Y{Q  
allotment 分配；配股 zNV!@Yr  
allotment notice 股份配售通知；配股通知 z/Ns5  
allotment of shares 股份分配 -t@y\vZF,  
allowable 可获宽免；免税的 b W=.K>|  
allowable business loss 可扣除的营业亏损 80?6I%UB<  
allowable expenses 可扣税的支出 fO^e+Mz  
allowance 免税额；津贴；备抵；准备金 r=~WMDCz@  
allowance for debts 债项的免税额 4{;8:ax&w  
allowance for depreciation by wear and tear 耗损折旧免税额 ([,vX"4  
allowance for funeral expenses 殡殓费的免税额 {Ax)[<i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K\IYx|Hm a  
allowance for repairs and outgoings 修葺及支出方面的免税额 SZ5O89  
allowance to debtor 给债务人的津贴 aNE9LAms  
alteration of capital 资本更改 AV:Xg4UJv  
alternate trustee 候补受托人 %@}o'=[  
amalgamation 合并 \~@[QGKN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *xE"8pN/  
ambit of charges 征税范围；收费范围 .3lGX`d{  
amended valuation 经修订的估值 Mw"xm9(Q  
American Commodities Exchange 美国商品交易所 V#'26@@  
American Express Bank Limited 美国运通银行 e2AN[Ar  
American Stock Exchange 美国证券交易所 I 1b  
amortization 摊销 $J QWfGwR  
amount due from banks 存放银行同业的款项 ,4^9cFVo  
amount due from banks abroad 存放海外银行同业的款项 Iv$:`7|crX  
amount due from holding companies 控股公司欠款 q&X
CX$N  
amount due from local banks 存放本港银行同业的款项 4M @oj  
amount due to banks 银行同业的存款 ;wij}y-6  
amount due to banks abroad 海外银行同业的存款 J [ YtA  
amount due to holding companies 控股公司存款 |SGgy|/a#  
amount due to local banks 本港银行同业的存款 nu&_gF,{  
amount due to outport banks 外埠银行同业的存款 _0'm4?"  
amount for note issue 发行纸币的款额 b8J@K"
 
amount of bond 担保契据的款额 uY^v"cw/F  
amount of consideration 代价款额 _:35d1[  
amount of contribution 供款数额 g.64Id  
amount of indebtedness 负债款额 1.# |QX  
amount of principal of the loan 贷款本金额 "?apgx 6  
amount of rates chargeable 应征差饷数额 ]\CU9J|H8  
amount of share capital 股本额 T4OguP=  
amount of sums assured 承保款额 tg.|$n  
amount of variation 变动幅度 ([:]T$0 #  
amount of vote 拨款数额
t"<s}~  
amount payable 应付款额 /> ^@ O  
amount receivable 应收款额 Yim{U:F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J=I:T2bV&s  
analysis 分析 ic%?uWN  
ancillary risk 附属风险 hi!L\yi  
annual account 周年帐目；周年帐目报表；年度决算；年结 Y,k(#=wg  
annual accounting date 年结日期 -Y*VgoK%  
annual allowance 每年免税额；年积金；年度津贴；年津 ^"3\iA:  
annual balance 年度余额 .z=U= _e  
annual disposable income 每年可动用收入 2R^O,Vu*W  
annual estimates 周年预算 s%eyW _  
annual fee 年费 0B=[80K;8  
annual general meeting 周年大会 w3^NL(>  
annual growth rate 年增率；每年增长率 9YR]
+*  
annual long-term supplement 长期个案每年补助金 =%!e(N'p  
annual pensionable emolument 可供计算退休金的年薪 ePf+[pV3  
annual report 年报 S8 :"<B)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &J8Z@^  
annual return 周年报表；周年申报表；每年报税表格 hf;S]8|F  
Annual Return Rules 《周年报表规则》 V,V*30K5  
annual review of consumer prices 每年消费物价回顾 a%Uw;6|{  
annual roll-forward basis 逐年延展方式 41u*w2j  
annual salary 年薪 !CVuw  
annual statement 年度报表；年度决算表 <0CzB"Ap  
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 HbcOTd)=5  
annuitant 年金受益人 fJaubDxa  
annuity 年金 /:bKqAz;M  
annuity contract 年金合约 e# t3u_  
annuity on human life 人寿年金 \[:PykS  
antecedent debt 先前的债项 M70c{s`w5  
ante-dated cheque 倒填日期支票 94\t1fE  
anticipated expenditure 预期开支 _`H.h6h  
anticipated net profit 预期纯利 K
&*i
w`  
anticipated revenue 预期收入 z9[[C^C  
anti-inflation measure 反通货膨胀措施 [+;qWfs B  
anti-inflationary stance 反通货膨胀立场 {@?G 9UypA  
apparent deficit 表面赤字 Ck: 9gn  
apparent financial solvency 表面偿债能力 X*i/A<Y`=  
apparent partner 表面合伙人 / /'Tck  
application for personal assessment 个人入息课税申请书 :z]}ZZ  
application of fund 资金应用 {jjSJIV1  
application to release as liquidator and to destruct the books of accounts and documents MhNFW'_  
申请免除清盘人职务及毁灭帐簿与文件 j`O7=-  
appointed actuary 委任精算师 }.p<wCPy6  
appointed auditor 委任核数师；委任审计师 + :Vrip  
appointed trustee 委任的受托人  >1A*MP4  
appointer 委任人 OA[&Za#w  
apportioned pro rata 按比例分摊 z
"lqrSJ:  
apportionment 分配；分摊 /RGNAHtIi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @}WNKS&m  
apportionment formula 分摊方程式 r!7Y'|  
apportionment of estate duty 遗产税的分摊 3{KR {B#L  
appraisal 估价；评估 ['z!{Ez  
appreciable growth 可观增长 n|Pr/ddL  
appreciable impact 显着影响 -T7%dLHY  
appreciable increase 可观增长 b/t  
appreciation 增值；升值
} ^i b  
appreciation against other currencies 相对其他货币升值 -_NC%iN#C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =VNSiK>F  
appreciation tax 增值税 Y2C9(Zk U  
appropriation 拨款；拨用；拨付 Ir5WN_EaS  
appropriation account 拨款帐目 %JtbRs(~q  
Appropriation Bill 拨款法案 1"}cdq.  
appropriation-in-aid system 补助拨款办法 Z?oG*G:  
approved assets 核准资产 9}5K6aQ  
approved basket stock 认可一篮子证券 CswE  
approved budget 核准预算 in<}fAro6  
approved charitable donation 认可慈善捐款 R[LsE^  
approved charitable institution 认可慈善机构 )t:7_M3  
approved currency 核准货币；认可货币 scW'AJJq  
approved estimates 核准预算 Bd@'e7{  
approved estimates of expenditure 核准开支预算 3J{vt"dS  
approved overseas insurer 核准海外保险人 w5*Z!  
approved overseas trust company 核准海外信托公司 Jic}+X*0  
approved pooled investment fund 核准汇集投资基金 q_ %cbAcD  
approved provident fund scheme 认可公积金计划 9AHSs,.t  
approved provision 核准拨款 - hzjV|  
approved redeemable share 核准可赎回股份 +
Ng0WS_0  
approved regional stock 认可地区性证券 6 {}JbRNf  
approved retirement scheme 认可退休金计划 MxOD8TDF4  
approved subordinated loan 核准附属贷款 2|
B[tt1Z  
arbitrage 套戥；套汇；套利 >E:<E'L  
arbitrageur 套戥者；套汇者 eWvo,

4  
arbitrary amount 临时款项 MAqLIf<G  
arrangement 措施；安排；协定  QV qK  
arrears 欠款 '7*=`q{  
arrears of pay 欠付薪酬 aQ#qRkI  
arrears of revenue 逾期未收税款；逾期未收的帐项 S:q$?$  
articles of association 组织章程；组织细则；组织章程细则 [3N[i(Wlk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /R
T%0!  
ascertainment of profit 确定利润 >xu[q\:"  
"Asia Clear" “亚洲结算系统” fr[3:2g-_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 r[_4Lo@G  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \'Z<P,8~  
Asian Development Fund [ADF] 亚洲发展基金 )zq.4  
Asian dollar bond 亚洲美元债券 y{d^?(-  
Asian dollar market 亚洲美元市场 ~>5#5!}@*  
Asian dollar rate 亚洲美元利率 at|g%$%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6_gnEve h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 15{Y9
!  
asked price 沽盘；喊价；索价；卖方报价 [u M-0t  
assessable income 应评税入息 }CDk9Xk  
assessable loss 应评税亏损 4 o(bxs"  
assessable profit 应评税利润 Q7gY3flg  
assessable value 应评税值 9!U@"~yB  
assessed profit 估定利润 -?6MU~"GK  
assessed value 经评估价值 PXz
T6)  
assessment 评税；评定；估价；评税单 !:CJPM6j3  
assessment number 评税编号；估价编号 jN0k9O>  
assessment of additional tax 补加税评税 w,1Ii}d9  
assessment of performance 业绩评估；实绩评价 }P9Ap3?  
Assessor 评税主任 1mH%H*#  
asset price bubbles 资产价格泡沫 R}:KE&tq  
asset-backed securities 具资产保证的证券 !}KqB8;  
assets accretion 资产增值 )US:.7A[.  
assets and liabilities 资产与负债 2+o|A  
assets betterment statement 资产递增表；资产改进表 FP^{=0  
assets lending 实物放款；有抵押贷款 R?66b{O  
assets of the company passing on the death 死者去世时转移的公司资产 DJ@|QQ  
assets pledged as security for liabilities 用作负债抵押的资产 wmU0E/{9]  
assets portfolio 资产投资组合
xSK~
s  
assets price 资产价格 }fR,5|~X  
assets quality 资产质素 nZy X_J,Vd  
assets realization 资产变现 sC"}8+[)S3  
assets refinancing arrangement 资产再集资安排 %XTcP2pRJ  
assets securitization 资产证券化 2Y!S_Hw8  
assets situated outside Hong Kong 在香港以外地方的资产 ?!VIS>C(  
assets stripping 削减资产；拆卖资产 v$wBxCY  
assets value 资产值 q<#>HjC  
assignee 承让人 vuQ%dDxI  
assignment 转让；转让书；转让契 -e u]:4  
assignment of interest 权益转让 \5)htL1F  
assignment of letters patent and trade mark 专利证书及商标转让 :_kAl? eJ  
assignment of property 物业转让；物业转让书 J;$N{"M  
assignment right 转让权 Q@@v1G\
 
assignor 转让人 _7T@5\b:;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <?Wti_ /M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q2rUbU_A(  
associate member 附属会员 x]|+\1  
associated body corporate 相联法人团体 m~hoE8C$  
associated company 相联公司；联属公司 s;flzp8  
associated corporation 相联法团 6\jf|:h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sj?3M@l95W  
公认会计师公会〔英国〕 AJ^#eY5  
Association of Futures Exchange Brokers 香港期货经纪协会 {yA$V0`N{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Q&'}BeUbm  
association of underwriters 承保人组织 JRMM?y  
assumption of control 接管 Wu6<\^A  
assurance 担保；保险；转易；转易书 A'&n5)tb  
assurance of interest 权益的转易 Mwp$  
at 19XX price 按一九ＸＸ年价格计算 4*.K'(S5fx  
at a discount 按赔价计算；按贴水价格计算；打折扣 X^9d/}uTa  
at a premium 按溢价计算；按升水价格计算 fq[;%cr4  
at call 通知付款；按通知 +>~?m*$  
at constant market price 按固定市价计算  Ez~'^s@  
at constant price 按固定价格计算 \dQx+f&t  
at cost 按成本计算 U$dh1;  
at current market price 按当时市价计算；按现时市价计算 h].~#*  
at current price 按当时价格计算；按现时价格计算 COzyG.R.  
at factor cost 按要素成本计算；按生产要素成本计算 `(6r3f~XJ  
at money-of-the-day price 按付款当日价格计算 G rmzkNlN  
at or better 按指定或较佳价位〔买卖指令〕 kql0J|P?  
at par 按面值计算；平价 YXurYwV  
at sight 见票即付 Em 6Qe  
at the close 按收市盘 "1`Oh<={b  
at the opening 按开市盘 r|e-<t4.9L  
attestation 见证；见证条款 D]a<4a18  
at-the-money option 平价期权 !\8 ;d8  
attorney 受权人；受托代表人 VQ5nq'{v
  
attornment 新拥有人承认书 D?yG+%&9  
attributable profit 可归属利润 |t iUej  
attributable share value 可归属股份价值 &N~ZI*^  
Auckland Stock Exchange 奥克兰证券交易所 C;QAT  
auction 拍卖 jn >d*9u  
auctioneer 拍卖商 ^.k |SK`U  
audit 审计；核数 BBG3OAyg_  
Audit Commission 审计署 Io4(f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @yXfBML?]  
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〕 ~=<}\a~  
audit review 帐目审查 rNjn~c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZQ^r`W9_+  
audited account 审计帐目；经审计的帐目 C98
]9  
audited annual account 经审计的周年帐目 (/-hu[:  
audited balance sheet 经审计的资产负债表 ae"]\a\&1o  
auditor 核数师；核数主任；审计师 Ghl'nqPlm  
auditor's certificate 核数师证明书；审计师证明书 g.c8FP+  
auditor's report 核数师报告；审计师报告 :l7U>~ o  
Aussie bond 澳元债券 I1oje0$  
austerity budget 紧缩预算 #_Z$2L"U  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?m$a6'2-,J  
Australia All Ordinaries Index 澳洲所有普通股票指数 Uj+j}C  
Australian Dollar [AUD] 澳元 a22Mufl  
Australian Options Market 澳大利亚期权市场 P&m\1W(  
Australian Securities Commission 澳洲证券事务监察委员会 kg@>;(V&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }g#&Q0
 
Australian Stock Exchange 澳大利亚证券交易所 t5)+&I
2  
Austrian Schilling [ATS] 奥地利先令 -V,v9h^  
authentication 认证；鉴证 c|F[.;cR  
authority to purchase 委托购买证；委购书 XNQAi (!GS  
authorization 认可；核准；授权；授权书 ,QzL)W7  
authorization by direction 指示授权 7\*FEjRM]  
authorization by instruction 指令授权 wC `+  
authorization by warrant 令状授权 >#Q\DsDS  
authorization of unit trust 单位信托的认可 `(A5f71MfM  
authorized agent 指定代理人 PP:(EN1  
authorized capital 法定资本 X#3et'  
authorized clerk 出市员 h~{aGo  
authorized dealer 认可交易商 OpM(j&  
authorized financial institution 认可财务机构 OGl$W>w1  
authorized fund 认可基金 yaq'Lt`  
authorized fund house 获授权的基金公司；认可基金公司 A)%A!  
authorized institution 认可机构 [,2|Flf e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {hln?'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 AU-n&uX  
authorized insurer 获授权保险人；获认可承保人 1]orUF&_  
authorized investment 特准投资项目 54 >-  
authorized person 获授权人 7jnIv];i  
authorized representative 获授权代表 %dQxJMwj  
authorized share capital 法定股本 \J+*  
automated quotation system 自动报价系统 8NaqZ+5x  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,`ZYvF^%  
自动交易系统〔香港期货交易所有限公司〕 +)2s-A f-  
automatic adjustment mechanism 自动调整机制 ^Y-]*8;]  
automatic adjustment system 自动调整系统 T\w?$ s  
Automatic Clearing House 自动票据交换所 []a[v%PkG  
automatic exchange rates accumulation system 自动化汇率累集系统 Ag F,aZU  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gX0R)spg  
automatic teller machine [ATM] 自动柜员机 r$]HIvJD  
autopay 自动转帐 dnV[ P  
available assets 可用资产 
1hcjSO  
available fiscal reserve 现存财政储备 Or !+._3i  
available profit 可用利润 .U T@p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V& C/Z}\  
average 平均；平均数；海损 u%~igt@x  
average basic salary 平均基本薪金 +cD!1IT:  
average consumer expenditure 平均消费开支；一般消费开支 6N)!aT9eo  
average cost 平均成本 s21wxu:  
average cost of land production 增辟土地平均成本 7^w >Rj  
average daily turnover 平均每日成交额 NPFpq,P>  
average daily wage rate 平均每日工资率 vN3Zr34  
average expenditure pattern 平均开支模式 BD`2l!d  
average growth rate 平均增长率 ,t\* ZTt$  
average net fixed assets 固定资产平均净值 \GHiLs,!  
average of relatives 相对价格平均数 =gcM%=*'  
average price 平均价格 lFTF ,G  
average propensity to consume 平均消费倾向；一般消费倾向 >yY'7Ey  
average propensity to save 平均储蓄倾向；一般储蓄倾向 2h[85\4  
average rate 平均率 keB&Bjd&  
average revenue 平均收入；平均收益 ~I{n^Q/a  
average stock 平均库存；平均存货 _/wV;h~R  
average yearly rent 平均年租 < yC  
avoidance of double taxation 避免双重课税 u|4$+QiD  
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 z)HD`Ho  
It{;SKeo  
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