一些有用的会计术语(也不知道发的地方对不对)A

A: i" )_M|   
A share Ａ股；甲类股份 2iGRw4`_a  
abatement of tax 减税；减扣免税额 w iq{Jo#  
ABN AMRO Bank N.V. 荷兰银行 }iC~B}  
above-the-line expenditure 线上项目支出；经常预算支出 :@/fy}!  
above-the-line receipt 线上项目收入；经常预算收入 pqs)ueu  
ABSA Asia Limited 南非联合亚洲有限公司 V?"^Ff3m!  
absolute change 绝对数值变更 =UV?Pi*M>  
absolute expenditure 实际开支 Y[H_?f=;%  
absolute guideline figure 绝对准则数字 .xx#>Y-\  
absolute interest 绝对权益 Cam}:'a/`  
absolute order of discharge 绝对破产解除令 ke%zp-2c
 
absolute profit margin 绝对利润幅度 X1-s,[j'  
absolute value 实值；绝对值 ?yz%r`;r  
absolutely vested interest 绝对既得权益 w(yU\ N  
absorbed cost 已吸收成本；已分摊成本 08f~vw"  
absorption 吸收；分摊；合并 1_t Dp&UO  
absorption rate 吸收率；摊配率；分摊率 d;=,/a  
ACB Finance Limited 亚洲商业财务有限公司 9j 8t<5s  
acceptable form of reciprocity 合理的互惠条件 OBl8kH(b>  
acceptable rate 适当利率；适当汇率 ZMe|fn  
acceptance agreement 承兑协议 3x'30  
acceptance for honour 参加承兑 X+3)DE\2  
acceptor 承兑人；接受人；受票人 )&9=)G  
acceptor for honour 参加承兑人 N!v@!z9Mu  
accident insurance 意外保险 ArEpH"}@  
Accident Insurance Association of Hong Kong 香港意外保险公会 `8-aHPF-  
accident insurance scheme 意外保险计划 6?lg 6a/eO  
accident year basis 意外年度基准 rNAu@B  
accommodation 通融；贷款 J'EK5=H  
accommodation bill 通融票据；空头票据 M;9+L&p=  
accommodation party 汇票代发人 =6dKC_Q  
account balance 帐户余额；帐户结余 xsvs3y|  
account book 帐簿 $7r wara  
account collected in advance 预收款项 |:?.-tq  
account current book 往来帐簿 qh'BrYu*  
account of after-acquired property 事后取得的财产报告 q!TbM"  
account of defaulter 拖欠帐目 =4D_-Q  
account payable 应付帐款 $P-m6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +,[3a%c)H  
account receivable 应收帐款 I5A^/=bf&  
account receivable report 应收帐款报表 {q)B@#p
 
account statement 结单；帐单；会计财务报表 JXAyF6 $  
account title 帐户名称；会计科目 zJ:r0Bt  
accountant's report 会计师报告 &>jkfG  
Accountant's Report Rules 会计师报告规则 C{Ug ?hVP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 U{_s1  
Accounting Arrangements 《会计安排》 7`/qL "  
accounting basis 会计基础 rrWk&;?  
accounting by Official Receiver 破产管理署署长呈交的帐目 L8zqLDi&  
Accounting Circular 《会计通告》 a7|&Tbv  
accounting class 会计类别 "{k )nr+7U  
accounting date 记帐日期；会计结算日期 $iPN5@F  
accounting for money 款项核算 J){\h-4  
Accounting Officer 会计主任 ZX;k*OrW  
accounting period 会计报告期；会计期 }^<zVdwp  
accounting policy 会计政策；会计方针 O}-7 V5  
accounting practice 会计惯例 >l1Yhxd_0*  
accounting principle 会计准则 hn|E<  
accounting record 会计记录 eh>E).  
accounting report 会计报告 )r i

3ds  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 713M4CtJ  
Accounting Society of China 中国会计学会 C6M/$_l&a  
accounting statement 会计报表 lnWiE}F  
accounting system 会计制度；会计系统 [8P2V  
accounting transaction 会计事项；帐务交易 xW9 s[X  
accounting treatment 会计处理 X
gKG\C=3  
accounting year 会计年度 WS/+Yl  
accretion 增值；添加 %`1vIr(7  
accrual 应计项目；应累算数目 ewG21 q$  
accrual basis 应计制；权责发生制 \Ji2uGT  
accrual basis accounting 应计制会计；权责发生制会计 :\JbWj_j  
accrue 应累算；应计 N^]>R:Stu  
accrued benefit 应累算利益 4Jr[8P0/A9  
accrued charges 应计费用 X@&uu0JJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 wKlCx  
accrued expenses 应累算费用 "T u[n\8  
accrued interest payable 应付利息；应计未付利息 #6jwCEo=V  
accrued interest receivable 应收利息；应计未收利息 &] 6T^.  
accrued right 累算权益 --YUiNh
h  
accruing profit 应累算的利润 mJ>99:W+  
accumulated fiscal reserve 累积财政储备 (VAL.v*  
accumulated profit 累积利润；滚存溢利 j2 ^T:q[  
accumulated reserve 累积储备 l&Ghs@>Kl  
accumulation of surplus income 累积收益盈余 dO;vcgvb  
acquired assets 既得资产 xg^^@o  
acquisition 收购；购置；取得 @%nUfG7T
Q  
acquisition cost 购置成本 xJLO\B+gM  
acquisition expenses 购置费用 TY\"@(Q|G  
acquisition of 100% interest 收购全部股权 <57l|}8  
acquisition of control 取得控制权 /VO@>Hoh  
acquisition of fixed assets 购置固定资产 _0q~s@-  
acquisition of shell “买壳” 8{fz0H.<?  
acquisition price 收购价 FqxOHovE  
act of God 天灾 1GE%5  
acting partner 执事合伙人 nj0AO0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 k3[h'.ps  
active partner 积极参与的合伙人 6xIYg^  
active trading 交投活跃 _`{{39 F  
actual circulation 实际流通 5b`xN!c  
actual cost 实际成本 25c!-.5D  
actual expenditure 实际开支；实际支出 .0E4c8R\X  
actual income 实际入息；实际收入；实际收益 by]|O  
actual market 现货市场 <1+6O[>{  
actual price 现货价；实际价格 <`_OpNxqW  
actual profit 实际利润 niEEm`"  
actual quotation 实盘；实际价位；实际报价 fKz"z{\,0  
actual year basis 按实际年度计算 {kl{mJ*  
actuals 实货 w1#jVcUQ  
actuarial investigation 精算调查 6q[!X0u  
actuarial principle 精算原则 ,."(Gp  
actuarial report 精算师报告 <GgtP55  
Actuarial Society of Hong Kong 香港精算学会 u?3NBc$~A  
actuarial valuation 精算师估值 AJ
` v  
actuary 精算师 AV 5\W}  
ad referendum agreement 暂定协议；有待覆核的协定 O;e8ft '|  
ad valorem duty 从价税；按值征税 e_k _ty`  
ad valorem duty system 从价税制 lhA s!\F  
ad valorem fee 从价费 9>&tMq  
ad valorem tariff 从价关税 QcG5PV  
additional allowance 额外免税额 .hlQ?\  
additional amount for unexpired risk 未过期风险的额外款额 <S8W~wC  
additional assessable profit 补加应评税利润 +F~0\#d  
additional assessment 补加评税 iQzX-a|4]  
additional commitment 额外承担 ;#yu"6{  
additional commitment vote 额外承担拨款 QS [B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "gvw0)  
additional dependent parent allowance 供养父母额外免税额 h@,e`Z  
additional provision 额外拨款 IO!1|JMr6  
additional stamp duty 附加印花税 )=E~CpKV  
additional tax 补加税罚款；补加税款 ,J(5@8(>a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T$^>Fiz{Se  
adjudged bankrupt 被裁定破产 $#7J\=GZ+  
adjudicated bankrupt 裁定破产人 4%fN\f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y{`(|,[  
adjudication of bankruptcy 裁定破产；宣告破产 @>Ghfh>~D  
adjudication of insolvency 裁定无力偿还债务 &:
;;u\  
adjusted actual 经调整的实数；调整后的实数 f;Bfh3  
adjusted current assets 经调整的流动资产；调整后的流动资产 .eabtGO,  
adjusted figure 经调整的数字；调整后的数额 R=amKLD?  
adjusted liabilities 经调整的负债；调整后的负债 4-+ozC{  
adjusted loss 经调整的亏损；调整后的亏损 #A/]Vs$  
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 t&9as}  
adjusted profit 经调整的利润；调整后的利润 RCh$j&Tn  
adjusted surplus 经调整的盈余额；调整后的盈余额 =,d* {m~A  
adjusted value 经调整的价值；调整后的价值 Y%)h)El  
adjustment 调整；修订；理算〔保险〕 @nx}6?p\,  
adjustment centre 调剂中心 9Z0CF~Y5  
adjustment lag 调整过程的时间差距；调整时差 9]L!.  
adjustment mechanism 调整机制 [7e{=\`=  
adjustment of loss 亏损调整 02W4-*)  
adjustment process 调整过程；调整程序 xZP
>g  
adjustment range 调整幅度 bwSRJFqb  
administered exchange rate 受管制汇率 5hJYy`h~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @4_rxu&  
administration expenses 行政费用 yC'hwoQ`  
administration fee 手续费；行政费 V%BJNJ  
administration in bankruptcy 破产管理 5fegWCJ  
administration order 遗产管理令 -4vHK!l  
administrator 管理人；遗产管理人 YBtq0c  
administrator of the estate 遗产管理人 "y~muE:.
 
admission of debt 债项承认书 "$W|/vD+  
admission of proof 接纳债权证明 f3zfRhkIk  
advance 放贷款项；垫付款项；预支款项；预付款项 c}IX"  
advance account 暂支帐目；预付款帐户 Tr+h$M1_Ja  
advance compensation 预付补偿金 S!jF:Uc
 
advance from shareholder 股东垫款 5 dfe@$  
advance pending reimbursement 预支以待日后付还 N[,VSO&  
advanced economy 先进经济体系 :kb1}Wu  
advancement 预付；预付财产 8<yV  
advances warrant 垫款令 X;OsH  
advancing 贷出 ]g>m?\'n  
adverse balance 逆差 <+T\F;   
adverse exchange 逆汇 *K+jsVDY  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]_ejDN\>{V  
advice for collection 托收通知书 cuQ7kECV  
advice of drawing 提款通知书；汇票通知书 29a_ZU7e6
 
advice of payment 付款通知 hJw |@V  
Advisory Committee [Securities and Futures Commission] FQk_#BkK  
谘询委员会〔证券及期货事务监察委员会〕 Mhb '^\px  
Advisory Committee on Diversification 经济多元化谘询委员会 H@%7\g,`  
affidavit 誓章；遗产申报誓章 vo(g0Au)  
affidavit of no receipt 述明无收款的誓章 pcI&  
affiliate 联号；联营公司；附属公司 M<{5pH(K  
affiliated company 附属公司；联号；联营公司 !fi &@k  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9h:jFhsA9  
affordability 负担能力 Lp:Nw4_  
African Development Bank [AfDB] 非洲开发银行 nDHHYp
 
after-acquired property 事后取得的财产 /nC{)s?S'  
after-hours dealing 市后交易 p}YI#f in/  
after-tax profit 税后盈利；税后利润；税后溢利 #Mj$o;SX  
agency agreement 代理协议 ,7^d9v3t  
agency expenses 代理机构的开支 r,2Xu  
agency fee 代理费 "x#]i aDjf  
Agency Law 《代理法》 L_THU4^j  
agent 代理人；承销人 mL:m;>JJ n  
agent of company 公司代理人 DKy>]Hca  
agent's fee 代理人费；经纪费 ~\IF9!  
aggregate 总计；总数；总体数字 $ \Q<K@{  
aggregate amount 总款额；总额 /h}PEu3y  
aggregate assets and liabilities 总体资产与负债 I.^
X2  
aggregate at constant price 按固定价格计算的总体数字 pqyWv;  
aggregate demand 总需求 aBXYri  
aggregate gross position 总持仓量 ;cv.f>Cm  
aggregate limit 总限额 zwM"`z  
aggregate of salaries tax 合计薪俸税 T}n N=Q4  
aggregate performance 总体表现；总体业绩 ^>N8*
=y  
aggregate supply 总体供应 4Qa@`  
aggregate surplus 总盈余 )XLj[6j0  
aggregate total 整体总额 >Z#uFt0<Pm  
aggregate value 总值；合计价值 = n+q_.A  
aggregated basis 合计基准 %`xV'2H  
aggregated net chargeable income 合计应课税入息实额
K&=1Ap  
aggregation 合并计算；合计；总和 RLdlz  
aggregation of incomes of husband and wife 夫妇入息合并计算 )KSisEL  
aggregation of property 财产的总和 :/o C:z\h  
agio 差价；贴水 { 1+Cw?1d  
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》 A",eS6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3R5K}ZBi%  
《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》 *j|/2+pq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment iYk':iv}S  
《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》 x96qd%l/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f
{)+-8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +7| [b  
agreement for a settlement 授产协议 /xl4ohL$a  
agreement for assignment 转让协议 .)LZ`Ge3F  
agreement for sale 售卖协议；买卖协议 r_b8,I6{]  
agreement for sale and purchase 买卖协议 v6wRME;JA  
agreement for the payment of interest 支付利息协议 JB&G~7Q85  
agreement for the repayment of money 还款协议 y,MPGW_  
agreement of reinsurance 再保险协议 <RhOjZgyZ  
Agricultural Bank of China 中国农业银行 F(#haJ$>  
air passenger departure tax 飞机乘客离境税 EkN_8(w  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 OENzG~  
airport tax 机场税 Y\.-v\uJu  
alcohol duty 酒精税 r?fH &u  
alienation 让与；让渡；转让 h/,R{A2mO  
alimony 生活费；赡养费 u@<Pu@?xm  
All Ordinaries Index [AOI] 所有普通股指数 :lUX5j3  
all risks 全险；综合险 nN>J*02(  
All Sales Record for Stock Market 《股票市场成交报告》 %b=Y <v  
Allied Capital Resources Limited 新联财务有限公司 `_|aeoK_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L ;6b+I  
allocation letter 拨款信件 hS4.3]ei  
allocation of fund 分配款项；预留款项 dZPW2yf  
allocation of profit 利润分配；溢利分配 x>}B#  
allocation warrant 拨款令 )VNM/o%Q  
allotment 分配；配股 lc]V\'e  
allotment notice 股份配售通知；配股通知 z)}3**3'y  
allotment of shares 股份分配 j7K5SS_]  
allowable 可获宽免；免税的 k/%#>  
allowable business loss 可扣除的营业亏损 59V#FW
e-  
allowable expenses 可扣税的支出 OkLz^R?d  
allowance 免税额；津贴；备抵；准备金 3)}(M
 
allowance for debts 债项的免税额 W%TQYR  
allowance for depreciation by wear and tear 耗损折旧免税额 +wipfL~&S  
allowance for funeral expenses 殡殓费的免税额 538fK9[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2b5#PcKa  
allowance for repairs and outgoings 修葺及支出方面的免税额 +a|"{  
allowance to debtor 给债务人的津贴 zJ5hvDmC  
alteration of capital 资本更改 vkJ)FEar  
alternate trustee 候补受托人 ?-pi,O~(p  
amalgamation 合并 BWWq4mdb{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hw;0t,1  
ambit of charges 征税范围；收费范围 'iJDWxCD  
amended valuation 经修订的估值 KE<kj$  
American Commodities Exchange 美国商品交易所 .Y;b)]@f  
American Express Bank Limited 美国运通银行 yH^f\u0  
American Stock Exchange 美国证券交易所 n
|WfaJQZ  
amortization 摊销 F9-[%l  
amount due from banks 存放银行同业的款项 uS~#4;R   
amount due from banks abroad 存放海外银行同业的款项 4CLsY n?  
amount due from holding companies 控股公司欠款 n=q=zn;  
amount due from local banks 存放本港银行同业的款项 7AFE-'S  
amount due to banks 银行同业的存款 WZq,()h  
amount due to banks abroad 海外银行同业的存款 98GlhogWt  
amount due to holding companies 控股公司存款 3?Lgtkb8  
amount due to local banks 本港银行同业的存款 {
V}qwm?  
amount due to outport banks 外埠银行同业的存款 +=7:4LFOL  
amount for note issue 发行纸币的款额 `ruNA>M  
amount of bond 担保契据的款额 _3/ec]1  
amount of consideration 代价款额 Jm4#V~w  
amount of contribution 供款数额 5k]XQxc6_  
amount of indebtedness 负债款额 [u`6^TycP  
amount of principal of the loan 贷款本金额 f-4.WW2FN  
amount of rates chargeable 应征差饷数额 +td<{4oq8  
amount of share capital 股本额 F+m[&MKL  
amount of sums assured 承保款额 b(l0js  
amount of variation 变动幅度 C6|(ktt  
amount of vote 拨款数额 >L gVj$Z  
amount payable 应付款额 xRlYr# %  
amount receivable 应收款额 B@ {&<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,of]J|  
analysis 分析 P^pFqUL7#  
ancillary risk 附属风险 w]nX?S8  
annual account 周年帐目；周年帐目报表；年度决算；年结 `z9J`r=I  
annual accounting date 年结日期 #;]2=
@  
annual allowance 每年免税额；年积金；年度津贴；年津 :$?Q D  
annual balance 年度余额 wd/G|kNO  
annual disposable income 每年可动用收入 3H
w[s0[$  
annual estimates 周年预算 WWNu:,  
annual fee 年费 kx:j
I^  
annual general meeting 周年大会 *:g_'K"+  
annual growth rate 年增率；每年增长率 gyev5txn  
annual long-term supplement 长期个案每年补助金 Z, T#,  
annual pensionable emolument 可供计算退休金的年薪 y%S})9  
annual report 年报 " !-Kd'V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }#Doy{T  
annual return 周年报表；周年申报表；每年报税表格 v8m`jxII64  
Annual Return Rules 《周年报表规则》 ?sXG17~Bm  
annual review of consumer prices 每年消费物价回顾 =\Iu$2r`
 
annual roll-forward basis 逐年延展方式 z<B CLP  
annual salary 年薪 ='}
#`',  
annual statement 年度报表；年度决算表 RP! X8~8  
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 )u*^@Wo  
annuitant 年金受益人 GKZN}bOm\  
annuity 年金 ?iv=53<c#  
annuity contract 年金合约 :HRT 
2I  
annuity on human life 人寿年金 y(5:}x&E  
antecedent debt 先前的债项 jZd}OC<  
ante-dated cheque 倒填日期支票 n*<v]1  
anticipated expenditure 预期开支 .po>qb6  
anticipated net profit 预期纯利 o_f-GO  
anticipated revenue 预期收入 9 |{%i$  
anti-inflation measure 反通货膨胀措施 \K7t'20  
anti-inflationary stance 反通货膨胀立场 F}36IM9/:  
apparent deficit 表面赤字 o5!f#Y  
apparent financial solvency 表面偿债能力 hi|!  
apparent partner 表面合伙人 c7K!cfO:{N  
application for personal assessment 个人入息课税申请书 E"qFXA>  
application of fund 资金应用 ;JT(3yK4>p  
application to release as liquidator and to destruct the books of accounts and documents 7&U&E|  
申请免除清盘人职务及毁灭帐簿与文件 6S1m<aH6  
appointed actuary 委任精算师 8]bz(P#  
appointed auditor 委任核数师；委任审计师 bMm3F%FFq&  
appointed trustee 委任的受托人 'c %S!$P  
appointer 委任人 d(;4`kd*N  
apportioned pro rata 按比例分摊 D."=k{r.  
apportionment 分配；分摊 %d2!\x%bG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BI/&dKM  
apportionment formula 分摊方程式 I4=Xb^Ux  
apportionment of estate duty 遗产税的分摊 =rFN1M/n{E  
appraisal 估价；评估 =lp1Z
>  
appreciable growth 可观增长 eg<pa'Hw  
appreciable impact 显着影响 Zb_apjg[4  
appreciable increase 可观增长 =:=/Gz1  
appreciation 增值；升值 `s"d]/85VW  
appreciation against other currencies 相对其他货币升值 d ~`V7B2Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g`0moXz  
appreciation tax 增值税 nlGHT  
appropriation 拨款；拨用；拨付 3^,QIG  
appropriation account 拨款帐目 iPj~I  
Appropriation Bill 拨款法案 ^YlI>_3s  
appropriation-in-aid system 补助拨款办法 TQ]
dW  
approved assets 核准资产 Z9K})47T  
approved basket stock 认可一篮子证券 gb" 4B%Hm  
approved budget 核准预算 DHw<%Z-J  
approved charitable donation 认可慈善捐款 W0I4Vvh_"  
approved charitable institution 认可慈善机构 8)j@aiF`  
approved currency 核准货币；认可货币 V
'.a)6  
approved estimates 核准预算 *if`/N-q(m  
approved estimates of expenditure 核准开支预算 CvDxq:x  
approved overseas insurer 核准海外保险人
6RoAl$}'  
approved overseas trust company 核准海外信托公司 =qu(~]2(  
approved pooled investment fund 核准汇集投资基金 w7TJv4_  
approved provident fund scheme 认可公积金计划 $B(kZ  
approved provision 核准拨款 33Az$GXFsq  
approved redeemable share 核准可赎回股份 8b(!k FxD  
approved regional stock 认可地区性证券 7DD&~ZcD  
approved retirement scheme 认可退休金计划 #7G*GbKY  
approved subordinated loan 核准附属贷款 nw6pV%  
arbitrage 套戥；套汇；套利 =9wy/c$  
arbitrageur 套戥者；套汇者 r^fe4b  
arbitrary amount 临时款项 %,P>%'0  
arrangement 措施；安排；协定 *ZrSiIPP  
arrears 欠款 !t#F/C  
arrears of pay 欠付薪酬 xHA0gZf  
arrears of revenue 逾期未收税款；逾期未收的帐项 Fc6iQ  
articles of association 组织章程；组织细则；组织章程细则 'b&yrBFD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g>J
LDQdc  
ascertainment of profit 确定利润 ;i<jhNA  
"Asia Clear" “亚洲结算系统” ";Si
L{Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Na{Y}0=^y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L2UsqVU  
Asian Development Fund [ADF] 亚洲发展基金 1q7tiMvV-  
Asian dollar bond 亚洲美元债券 ino:N5&;;  
Asian dollar market 亚洲美元市场 xc@Ss[  
Asian dollar rate 亚洲美元利率 #5} wuj%5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 YJV%a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .a'f|c6  
asked price 沽盘；喊价；索价；卖方报价 soRv1)el  
assessable income 应评税入息 ^teq[l$;  
assessable loss 应评税亏损 6%G-Vs]*2  
assessable profit 应评税利润 ~`ny@WD9  
assessable value 应评税值 };L ^w:  
assessed profit 估定利润 ^h' Sla  
assessed value 经评估价值 C1kYl0zR[  
assessment 评税；评定；估价；评税单 <ABX0U[*  
assessment number 评税编号；估价编号 Ifc]K?  
assessment of additional tax 补加税评税 $sHP\{  
assessment of performance 业绩评估；实绩评价 )!:sFa 1  
Assessor 评税主任 c2nKPEX&5  
asset price bubbles 资产价格泡沫 zAzP,1$?  
asset-backed securities 具资产保证的证券 mHc>"^R  
assets accretion 资产增值 j=RRfFg)  
assets and liabilities 资产与负债 o\b-_E5"?  
assets betterment statement 资产递增表；资产改进表 2_^aw[-  
assets lending 实物放款；有抵押贷款 w obgu  
assets of the company passing on the death 死者去世时转移的公司资产 MK#wut  
assets pledged as security for liabilities 用作负债抵押的资产 \y`+B*\i  
assets portfolio 资产投资组合 8.AR.o  
assets price 资产价格 kRCQv-*  
assets quality 资产质素 uo%P+om_}  
assets realization 资产变现 l7H qo)  
assets refinancing arrangement 资产再集资安排 Yy
AJ m^o  
assets securitization 资产证券化 "TyJP[/  
assets situated outside Hong Kong 在香港以外地方的资产 u$#Wv2|mk  
assets stripping 削减资产；拆卖资产 '7^M{y/dU  
assets value 资产值 RD7^&  
assignee 承让人 sUJ%x#u}Fk  
assignment 转让；转让书；转让契 )SF}2?7e  
assignment of interest 权益转让 `{k"8#4:qA  
assignment of letters patent and trade mark 专利证书及商标转让 *a;@*  
assignment of property 物业转让；物业转让书 % 2$/JZ  
assignment right 转让权 >{gPN"S"a  
assignor 转让人 S8[=S  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Dl(3wgA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K_)eWf0a  
associate member 附属会员 i':ydDOOHA  
associated body corporate 相联法人团体 ajR%c2G;  
associated company 相联公司；联属公司 IJYL s  
associated corporation 相联法团 !G^L/?z3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c#-U%qZ  
公认会计师公会〔英国〕 M>9-=$7  
Association of Futures Exchange Brokers 香港期货经纪协会 fZ04!R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 I-y#Ks1p+  
association of underwriters 承保人组织 4;n6I)&.(  
assumption of control 接管 ,YTIC8qKr  
assurance 担保；保险；转易；转易书 U$]|~41#  
assurance of interest 权益的转易 9{k97D/  
at 19XX price 按一九ＸＸ年价格计算 ^k5ll=}  
at a discount 按赔价计算；按贴水价格计算；打折扣 )'17r82a  
at a premium 按溢价计算；按升水价格计算 lO&3{dOYE  
at call 通知付款；按通知 ]D[DU]K  
at constant market price 按固定市价计算 gb ^?l~SS  
at constant price 按固定价格计算 QO;N9ZI  
at cost 按成本计算 zJP6F.Ov!  
at current market price 按当时市价计算；按现时市价计算 @k[R/,#'[t  
at current price 按当时价格计算；按现时价格计算 F<>!kK/c  
at factor cost 按要素成本计算；按生产要素成本计算 dm0QcW4  
at money-of-the-day price 按付款当日价格计算 D]w!2k%V  
at or better 按指定或较佳价位〔买卖指令〕 fkf1m:Ckh  
at par 按面值计算；平价 S}APQ  
at sight 见票即付 JD@J[YY5R  
at the close 按收市盘 2 rw%H  
at the opening 按开市盘 d\x7Zw>  
attestation 见证；见证条款 'WaPrCw@Mf  
at-the-money option 平价期权 5` Te\H  
attorney 受权人；受托代表人 I2nF-JzD2a  
attornment 新拥有人承认书 6"Bic rY  
attributable profit 可归属利润 zi`b2h
 
attributable share value 可归属股份价值 rSXh;\MfB4  
Auckland Stock Exchange 奥克兰证券交易所 'RRmIx2X  
auction 拍卖 -~?J+o+Pr"  
auctioneer 拍卖商 hX`}Q4(k  
audit 审计；核数 C<KrMRWh^  
Audit Commission 审计署 (Yp+bS(PU*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >e\9Bf_  
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〕 3a.kBzus  
audit review 帐目审查 :Y9N
Lbv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 f$NMM >z  
audited account 审计帐目；经审计的帐目 =t6z \WB  
audited annual account 经审计的周年帐目 ^Ge+~o?x  
audited balance sheet 经审计的资产负债表 j'9"cE5_  
auditor 核数师；核数主任；审计师 i4^o59}8  
auditor's certificate 核数师证明书；审计师证明书 #fT*]NN  
auditor's report 核数师报告；审计师报告 m[j70jYe  
Aussie bond 澳元债券 nX$XL=6mJ&  
austerity budget 紧缩预算 fS~;>n%R  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !9Aaj<yxm  
Australia All Ordinaries Index 澳洲所有普通股票指数 T&Lb<'f  
Australian Dollar [AUD] 澳元 ^i:`ZfA#
 
Australian Options Market 澳大利亚期权市场 1
V8-^  
Australian Securities Commission 澳洲证券事务监察委员会 KII
*az  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6iCrRjY*  
Australian Stock Exchange 澳大利亚证券交易所 B
6wRg8  
Austrian Schilling [ATS] 奥地利先令 `rf_7  
authentication 认证；鉴证 +$oF]OO  
authority to purchase 委托购买证；委购书 ]\7]%(  
authorization 认可；核准；授权；授权书 z5)s/;Sc  
authorization by direction 指示授权 7o8{mp'_  
authorization by instruction 指令授权 V<Z[ nq  
authorization by warrant 令状授权 MEwo}=B  
authorization of unit trust 单位信托的认可 v
4C{<8:X  
authorized agent 指定代理人 0
GJn_@hr  
authorized capital 法定资本 3B1cb[2y  
authorized clerk 出市员 R {-5Etv  
authorized dealer 认可交易商 g!-,]  
authorized financial institution 认可财务机构 4;2< ^[M  
authorized fund 认可基金 o6V}$wT3J  
authorized fund house 获授权的基金公司；认可基金公司 H^YSJ6  
authorized institution 认可机构 =i~}84>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -jMJAYjV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G "73=8d  
authorized insurer 获授权保险人；获认可承保人 ~%YBI9$+  
authorized investment 特准投资项目 *zr(Zv  
authorized person 获授权人 r$2P;Cxj  
authorized representative 获授权代表 AhZ8 0!  
authorized share capital 法定股本 N!g9*Z
 
automated quotation system 自动报价系统 tKpmm`2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9<KAXr#  
自动交易系统〔香港期货交易所有限公司〕 1Tu *79A  
automatic adjustment mechanism 自动调整机制 .'Vww  
automatic adjustment system 自动调整系统 8']9$#  
Automatic Clearing House 自动票据交换所 \Ym5<];E  
automatic exchange rates accumulation system 自动化汇率累集系统 x g0iN'e'K  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,_Z+8  
automatic teller machine [ATM] 自动柜员机 j?MAED  
autopay 自动转帐 By%=W5  
available assets 可用资产 3-&QRR#p  
available fiscal reserve 现存财政储备 [7[0^ad  
available profit 可用利润 Lq
A@&H  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 eut-U/3:#  
average 平均；平均数；海损 l5"OIq  
average basic salary 平均基本薪金 =Q.^c.sw  
average consumer expenditure 平均消费开支；一般消费开支 *8LMn  
average cost 平均成本 7}X[ 4("bB  
average cost of land production 增辟土地平均成本 3D2E?$dX  
average daily turnover 平均每日成交额 U~p
V)J  
average daily wage rate 平均每日工资率 P>Ez'C  
average expenditure pattern 平均开支模式 J>\B`E  
average growth rate 平均增长率 92EWIHEWZ  
average net fixed assets 固定资产平均净值 Z?\2F%  
average of relatives 相对价格平均数 KQ~i<1&j  
average price 平均价格 7AObC4 g  
average propensity to consume 平均消费倾向；一般消费倾向 mya_4I m  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;Rv!k&Df  
average rate 平均率 5O\*h;U 6  
average revenue 平均收入；平均收益 3g >B"t  
average stock 平均库存；平均存货 a[ex[TRKe  
average yearly rent 平均年租 ,G2TV
jz
 
avoidance of double taxation 避免双重课税 2sJ(awN>  
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 (2=Zm@Zpf  
l g-X:Z.  
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