一些有用的会计术语(也不知道发的地方对不对)A

A: q>lkLHS  
A share Ａ股；甲类股份 L5|;VH  
abatement of tax 减税；减扣免税额 T[9jTO?W2  
ABN AMRO Bank N.V. 荷兰银行 2i'-lM=  
above-the-line expenditure 线上项目支出；经常预算支出 
btz3f9  
above-the-line receipt 线上项目收入；经常预算收入 +O:pZz  
ABSA Asia Limited 南非联合亚洲有限公司 +#"Ic:  
absolute change 绝对数值变更 *wZV*)}  
absolute expenditure 实际开支 -EIMh^  
absolute guideline figure 绝对准则数字 ?@BaBU:o`F  
absolute interest 绝对权益 FHPZQC8  
absolute order of discharge 绝对破产解除令 M]zNW{Xt  
absolute profit margin 绝对利润幅度 qf&
{O:,Z  
absolute value 实值；绝对值 8[P6c;\  
absolutely vested interest 绝对既得权益 l8Iy03H  
absorbed cost 已吸收成本；已分摊成本 7(iRz  
absorption 吸收；分摊；合并 ~5qZs"ks  
absorption rate 吸收率；摊配率；分摊率 f6A['<%o  
ACB Finance Limited 亚洲商业财务有限公司 jl%eO.  
acceptable form of reciprocity 合理的互惠条件 1UWgOCc  
acceptable rate 适当利率；适当汇率 EC\:uK  
acceptance agreement 承兑协议 k#G7`dJl  
acceptance for honour 参加承兑 (dnc7KrM  
acceptor 承兑人；接受人；受票人 K]Cs2IpI  
acceptor for honour 参加承兑人 iK0J{
'  
accident insurance 意外保险 >bP7}T  
Accident Insurance Association of Hong Kong 香港意外保险公会 a_MnQ@  
accident insurance scheme 意外保险计划 QF6JZQh<  
accident year basis 意外年度基准 .Eyk?"^  
accommodation 通融；贷款 HSFf&|qqx  
accommodation bill 通融票据；空头票据 gG>^h1_o~  
accommodation party 汇票代发人 ?PtRb:RHt  
account balance 帐户余额；帐户结余 !{aA*E{  
account book 帐簿 3$f5][+U  
account collected in advance 预收款项 /'^>-!8_1  
account current book 往来帐簿 tl
#s:  
account of after-acquired property 事后取得的财产报告 6y!?xot  
account of defaulter 拖欠帐目 X(q=,^Mp  
account payable 应付帐款 ~a,'
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]*Ki7h|B  
account receivable 应收帐款 1MFpuPJk  
account receivable report 应收帐款报表 | (9FV^_  
account statement 结单；帐单；会计财务报表 $ aBSr1  
account title 帐户名称；会计科目 m8A1^ R  
accountant's report 会计师报告 C8zeqS^N  
Accountant's Report Rules 会计师报告规则 $d[:4h~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 lD=j/  
Accounting Arrangements 《会计安排》 A{"t0Ai='0  
accounting basis 会计基础 9 9BK/>R  
accounting by Official Receiver 破产管理署署长呈交的帐目 @a3v[}c*  
Accounting Circular 《会计通告》 {/!"}{G1e  
accounting class 会计类别 V!tBipX%  
accounting date 记帐日期；会计结算日期 #$T"QL@  
accounting for money 款项核算 md LJ,w?{  
Accounting Officer 会计主任 <R%6L&  
accounting period 会计报告期；会计期 \>azY g  
accounting policy 会计政策；会计方针 y{P9k8v!z  
accounting practice 会计惯例 BkqW>[\5xm  
accounting principle 会计准则 ]a~LA7VHO  
accounting record 会计记录 LZ dNG\-  
accounting report 会计报告 r}Av"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _ 9]3S>Rn  
Accounting Society of China 中国会计学会 I"?&X4%e  
accounting statement 会计报表 e!'u{>u  
accounting system 会计制度；会计系统 (1
9<8a9G  
accounting transaction 会计事项；帐务交易 u6d~d\  
accounting treatment 会计处理 4=cq76  
accounting year 会计年度 YIqfGXu8  
accretion 增值；添加 a$&6a   
accrual 应计项目；应累算数目 xGk4KcxKs  
accrual basis 应计制；权责发生制 [p<[83' ]  
accrual basis accounting 应计制会计；权责发生制会计 ~]+  jn  
accrue 应累算；应计 e:occT  
accrued benefit 应累算利益 &cE,9o%FZ  
accrued charges 应计费用 a}hM}U!  
accrued cumulative preference share dividend 应累算的累积优先股股息 {627*6,  
accrued expenses 应累算费用 z9w.=[Io  
accrued interest payable 应付利息；应计未付利息 Uwa1)Lwn  
accrued interest receivable 应收利息；应计未收利息 (j"MsCwE  
accrued right 累算权益 5aQg^f%\  
accruing profit 应累算的利润 yt,;^o^  
accumulated fiscal reserve 累积财政储备 fdHxrH>*  
accumulated profit 累积利润；滚存溢利 y5h[^K3  
accumulated reserve 累积储备 oPZ4}>uV  
accumulation of surplus income 累积收益盈余 y Dw!u[:  
acquired assets 既得资产 sR
nMBW.  
acquisition 收购；购置；取得 X.|0E87  
acquisition cost 购置成本 $4,6&dw
g  
acquisition expenses 购置费用 OUMr}~/
 
acquisition of 100% interest 收购全部股权 l))IO`s=_  
acquisition of control 取得控制权 63$m& ]x  
acquisition of fixed assets 购置固定资产 essW,2,rjC  
acquisition of shell “买壳” ;Bi{;>3  
acquisition price 收购价 ?Qk#;~\yB  
act of God 天灾 )CQ}LbXZy  
acting partner 执事合伙人 OO>2oH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 pBLO  
active partner 积极参与的合伙人 ??Ac=K\  
active trading 交投活跃 1^dWmxUZH  
actual circulation 实际流通 L,L7WObA  
actual cost 实际成本 @kymL8"2w  
actual expenditure 实际开支；实际支出 X:/t>0e  
actual income 实际入息；实际收入；实际收益 P2F>iK#U  
actual market 现货市场 G$<0_0GF  
actual price 现货价；实际价格 Y.#+Yh[  
actual profit 实际利润 *h6i9V%'  
actual quotation 实盘；实际价位；实际报价 1A`";E&  
actual year basis 按实际年度计算 (0f^Hh wF  
actuals 实货 iq-o$6Pg  
actuarial investigation 精算调查 G> >_G<x  
actuarial principle 精算原则 !CKUkoX  
actuarial report 精算师报告 h65j,v6B  
Actuarial Society of Hong Kong 香港精算学会 rg
.if"o  
actuarial valuation 精算师估值 H)tDfk sq\  
actuary 精算师 F{tSfKy2  
ad referendum agreement 暂定协议；有待覆核的协定 L~~Yh{<  
ad valorem duty 从价税；按值征税 JK^;-&  
ad valorem duty system 从价税制 Y?cw9uYB  
ad valorem fee 从价费 |&vuK9q  
ad valorem tariff 从价关税 o5R40["  
additional allowance 额外免税额 U)8]pUI+/P  
additional amount for unexpired risk 未过期风险的额外款额 O1,[7F.4g  
additional assessable profit 补加应评税利润 37Y]sJrs$  
additional assessment 补加评税 |e>-v  
additional commitment 额外承担 pM3BBF%  
additional commitment vote 额外承担拨款 2oLa`33c1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |&7,g  
additional dependent parent allowance 供养父母额外免税额 oJ:J'$W(  
additional provision 额外拨款 = ;d<Ikj  
additional stamp duty 附加印花税 L4b4X  
additional tax 补加税罚款；补加税款 g!
ww;_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cK&oC$[r-  
adjudged bankrupt 被裁定破产 =@o}  
adjudicated bankrupt 裁定破产人 63=m11Z4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'o L8Z  
adjudication of bankruptcy 裁定破产；宣告破产 qzz'v  
adjudication of insolvency 裁定无力偿还债务 M5uN1*   
adjusted actual 经调整的实数；调整后的实数 !4:,,!T  
adjusted current assets 经调整的流动资产；调整后的流动资产 oDa{HP\O]W  
adjusted figure 经调整的数字；调整后的数额 flqTx)xE  
adjusted liabilities 经调整的负债；调整后的负债 5@ug1F&  
adjusted loss 经调整的亏损；调整后的亏损 wn&2-m*a  
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 mZyTo/\0  
adjusted profit 经调整的利润；调整后的利润 wQT'~'kL  
adjusted surplus 经调整的盈余额；调整后的盈余额 6*7&X#gG  
adjusted value 经调整的价值；调整后的价值 _L":Wux  
adjustment 调整；修订；理算〔保险〕 bSfQH4F  
adjustment centre 调剂中心 "Cb<~Dy  
adjustment lag 调整过程的时间差距；调整时差 6tguy  
adjustment mechanism 调整机制 c^y 1s*  
adjustment of loss 亏损调整 R8l9i2  
adjustment process 调整过程；调整程序 xJCpWU3wM  
adjustment range 调整幅度 xTT>3Fj  
administered exchange rate 受管制汇率 xFZq6si?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 s?Kn,6Y  
administration expenses 行政费用 }T,uw8?f!  
administration fee 手续费；行政费 CggEAi~  
administration in bankruptcy 破产管理 O;2 u1p'iP  
administration order 遗产管理令 c+=&5=i[3  
administrator 管理人；遗产管理人 e^yB9b  
administrator of the estate 遗产管理人 <X?F :?Mk  
admission of debt 债项承认书 }JD(e}8$!  
admission of proof 接纳债权证明 Npqbxb  
advance 放贷款项；垫付款项；预支款项；预付款项 %:*HzYf  
advance account 暂支帐目；预付款帐户 32yNEP{  
advance compensation 预付补偿金 eORt qX8*  
advance from shareholder 股东垫款 _q 8m$4  
advance pending reimbursement 预支以待日后付还 @^Oww(I  
advanced economy 先进经济体系 -bwl~3ZTi  
advancement 预付；预付财产 OjZ@_V:  
advances warrant 垫款令 PW}.`  
advancing 贷出 Cp%|Q.?  
adverse balance 逆差 EeO{G*pq  
adverse exchange 逆汇 W=
!f  
advertisement addressed to shareholders 在报章刊登的致股东通告 rAKdf??  
advice for collection 托收通知书 I1gu<a  
advice of drawing 提款通知书；汇票通知书 }wVrmDh \  
advice of payment 付款通知 !T*izMX}  
Advisory Committee [Securities and Futures Commission] 9=|5-?^  
谘询委员会〔证券及期货事务监察委员会〕 !r<7]nwV  
Advisory Committee on Diversification 经济多元化谘询委员会 lK-I[i!  
affidavit 誓章；遗产申报誓章 PO&`rr  
affidavit of no receipt 述明无收款的誓章 :Lx]`dSk  
affiliate 联号；联营公司；附属公司 Zu,f&smb  
affiliated company 附属公司；联号；联营公司 *D,T}N  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 E'Bt1u  
affordability 负担能力 . fIodk  
African Development Bank [AfDB] 非洲开发银行 H|Ems}b  
after-acquired property 事后取得的财产 a|.u;  
after-hours dealing 市后交易 )-(NL!?`  
after-tax profit 税后盈利；税后利润；税后溢利 o0 Ae*Y0  
agency agreement 代理协议 <  -Nj  
agency expenses 代理机构的开支 l_:%?4MA  
agency fee 代理费 )
7^jq|  
Agency Law 《代理法》 &kG<LGXP#  
agent 代理人；承销人 c\Dv3bF  
agent of company 公司代理人 utr_fFu  
agent's fee 代理人费；经纪费 U^xFqJY6  
aggregate 总计；总数；总体数字 L$g;^@j  
aggregate amount 总款额；总额 pfT7  
aggregate assets and liabilities 总体资产与负债 (I$hw"%&  
aggregate at constant price 按固定价格计算的总体数字 gP3[=a"\  
aggregate demand 总需求 )Ii=8etdv  
aggregate gross position 总持仓量 zy|hf<V  
aggregate limit 总限额 >97N $  
aggregate of salaries tax 合计薪俸税 =["GnL*!0  
aggregate performance 总体表现；总体业绩 [Mi~4b  
aggregate supply 总体供应 {T.VB~C  
aggregate surplus 总盈余 ?CIa)dhu  
aggregate total 整体总额 &~i1 @\]  
aggregate value 总值；合计价值 *4ID$BmO  
aggregated basis 合计基准 (<h,R@:  
aggregated net chargeable income 合计应课税入息实额 "P6MLf1  
aggregation 合并计算；合计；总和 /=N`P &R#  
aggregation of incomes of husband and wife 夫妇入息合并计算 <XNLeJdY  
aggregation of property 财产的总和 T4[eBO  
agio 差价；贴水 {}z7N~  
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》 r* U6govky  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z1Wra-g  
《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》 C
V k8MA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment B4hR3%  
《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》 0^+W"O  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1WU-gQki!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Vh&uSi1V  
agreement for a settlement 授产协议 q45n.A6a  
agreement for assignment 转让协议 z8oSh t`+  
agreement for sale 售卖协议；买卖协议 344- ~i*  
agreement for sale and purchase 买卖协议 5q\]]LV>  
agreement for the payment of interest 支付利息协议 %\A
~w3E  
agreement for the repayment of money 还款协议 C<3An_Dy  
agreement of reinsurance 再保险协议 9I,Trk@&  
Agricultural Bank of China 中国农业银行 V{][{5SR  
air passenger departure tax 飞机乘客离境税 j'Fni4;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^dro*a,  
airport tax 机场税 /#tOi[0[  
alcohol duty 酒精税 U-@\V1;C  
alienation 让与；让渡；转让 v
"j7},P@  
alimony 生活费；赡养费 L(.5:&Y=`  
All Ordinaries Index [AOI] 所有普通股指数 rB4]TQ`c  
all risks 全险；综合险 G]{)yZ'}  
All Sales Record for Stock Market 《股票市场成交报告》 y0xte&  
Allied Capital Resources Limited 新联财务有限公司 .m .v$(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '`S,d[~  
allocation letter 拨款信件 zR%#Q_  
allocation of fund 分配款项；预留款项 , vWcWT  
allocation of profit 利润分配；溢利分配 /wQD
cz  
allocation warrant 拨款令 @ Fu|et  
allotment 分配；配股 +7=3[K  
allotment notice 股份配售通知；配股通知 2?&h{PA+  
allotment of shares 股份分配 S;Vj5  
allowable 可获宽免；免税的 [ACa<U/  
allowable business loss 可扣除的营业亏损 xu3qX"  
allowable expenses 可扣税的支出 Ra/S
46$  
allowance 免税额；津贴；备抵；准备金 Ta_#Rg*!  
allowance for debts 债项的免税额 =7a9~&|  
allowance for depreciation by wear and tear 耗损折旧免税额 sPut@4[S  
allowance for funeral expenses 殡殓费的免税额 Lx.X#n.]T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~MOIrF  
allowance for repairs and outgoings 修葺及支出方面的免税额 9BP-Iet  
allowance to debtor 给债务人的津贴 '2eggX%  
alteration of capital 资本更改 [l0>pHl@  
alternate trustee 候补受托人 4g|}]K1s  
amalgamation 合并 ,a}+Jj{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uKK+V6}!kj  
ambit of charges 征税范围；收费范围 JMXCyDy;  
amended valuation 经修订的估值 WawOap  
American Commodities Exchange 美国商品交易所 Ls( &.  
American Express Bank Limited 美国运通银行 YM-,L-HMA  
American Stock Exchange 美国证券交易所 -Wf 2m6t  
amortization 摊销 aPRF  
amount due from banks 存放银行同业的款项 d+8Sypv^4*  
amount due from banks abroad 存放海外银行同业的款项 "
lB[IB)  
amount due from holding companies 控股公司欠款 o]@?QAu  
amount due from local banks 存放本港银行同业的款项 LqNsQu";  
amount due to banks 银行同业的存款 |(]XZ!{  
amount due to banks abroad 海外银行同业的存款 5~v({R.  
amount due to holding companies 控股公司存款 O9bIo]B  
amount due to local banks 本港银行同业的存款 kIyif7  
amount due to outport banks 外埠银行同业的存款 m
k}8Cu4  
amount for note issue 发行纸币的款额 @I9A"4Im  
amount of bond 担保契据的款额 ->d3FR  
amount of consideration 代价款额 5-*/wKjLz  
amount of contribution 供款数额 Vf0m7BJc3  
amount of indebtedness 负债款额 }5EvBEv-)  
amount of principal of the loan 贷款本金额 [:Sl^ Z&6M  
amount of rates chargeable 应征差饷数额 -GH>12YP  
amount of share capital 股本额 'vBuQinn  
amount of sums assured 承保款额 o^mW`g8[  
amount of variation 变动幅度 n}EH{k9#  
amount of vote 拨款数额 A\LMmg  
amount payable 应付款额 !IcPO  
amount receivable 应收款额 af)L+%Q%R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .^eajb`:  
analysis 分析 EW]rD  
ancillary risk 附属风险 "d%o%  
annual account 周年帐目；周年帐目报表；年度决算；年结 w~Aw?75t  
annual accounting date 年结日期 v#TU7v?~  
annual allowance 每年免税额；年积金；年度津贴；年津 51xiX90D  
annual balance 年度余额 |Y4c+6@_  
annual disposable income 每年可动用收入 ^DD]jx  
annual estimates 周年预算 1GE[*$vuq  
annual fee 年费 =XVw{\#9 b  
annual general meeting 周年大会 tw,uV)xm  
annual growth rate 年增率；每年增长率 -a
!?%
 
annual long-term supplement 长期个案每年补助金 ka0MuQM  
annual pensionable emolument 可供计算退休金的年薪 uWkW T.>$  
annual report 年报 XU_gvz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ejmpg_kux  
annual return 周年报表；周年申报表；每年报税表格 ]De<'x}  
Annual Return Rules 《周年报表规则》 XkDIP4v%  
annual review of consumer prices 每年消费物价回顾 I|(r1.[K  
annual roll-forward basis 逐年延展方式 {{qu:(_g  
annual salary 年薪 pC^d-Ii  
annual statement 年度报表；年度决算表 KSz;D+L\  
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 K|]/BjB/  
annuitant 年金受益人 s+DOr$\  
annuity 年金 n&1q*  
annuity contract 年金合约 NYw>Z>TD8c  
annuity on human life 人寿年金 g=n{G@*N  
antecedent debt 先前的债项 #A\@)wJ  
ante-dated cheque 倒填日期支票 {\hjKP   
anticipated expenditure 预期开支 }2
0~5!  
anticipated net profit 预期纯利 uVN2}3!)Y  
anticipated revenue 预期收入 f?W_/daP  
anti-inflation measure 反通货膨胀措施 W[/Txc0$  
anti-inflationary stance 反通货膨胀立场 WUrE1%u  
apparent deficit 表面赤字 VYbH:4K@%  
apparent financial solvency 表面偿债能力 ^,}1^?*  
apparent partner 表面合伙人 3$G &~A{  
application for personal assessment 个人入息课税申请书 g8kS}7/  
application of fund 资金应用 zncKd{Q\tP  
application to release as liquidator and to destruct the books of accounts and documents wDR/Vr"f  
申请免除清盘人职务及毁灭帐簿与文件 5If.[j{  
appointed actuary 委任精算师 4K5  
appointed auditor 委任核数师；委任审计师 q#=HBSyM  
appointed trustee 委任的受托人 5/8=Do](  
appointer 委任人 MQ#k`b#()  
apportioned pro rata 按比例分摊 Np7+g`nG  
apportionment 分配；分摊 xIA]5@;a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pmRm&VgE.  
apportionment formula 分摊方程式 KrdEB0qh  
apportionment of estate duty 遗产税的分摊 5\V""fH  
appraisal 估价；评估 [4w*<({*  
appreciable growth 可观增长 agt/;>q\~  
appreciable impact 显着影响 Hsn'"  
appreciable increase 可观增长 z^vfha  
appreciation 增值；升值 qA0PGo  
appreciation against other currencies 相对其他货币升值 # ~Doz7~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sKCYGt$  
appreciation tax 增值税 hi`[  
appropriation 拨款；拨用；拨付 DG?g~{Y~b  
appropriation account 拨款帐目 t'1g+g  
Appropriation Bill 拨款法案 oz:"w nX  
appropriation-in-aid system 补助拨款办法 #/_{(P  
approved assets 核准资产 P?p]sLrP  
approved basket stock 认可一篮子证券 |M`'   
approved budget 核准预算 gFqF&t  
approved charitable donation 认可慈善捐款 )pSA|Qt N  
approved charitable institution 认可慈善机构 t W+"/<U  
approved currency 核准货币；认可货币 A3)"+`&PUl  
approved estimates 核准预算 x$;RfK2&p  
approved estimates of expenditure 核准开支预算 ,p{naT%R  
approved overseas insurer 核准海外保险人 }ZK%
@b>  
approved overseas trust company 核准海外信托公司 ,~q:rh+  
approved pooled investment fund 核准汇集投资基金 ^"<x4e9+j  
approved provident fund scheme 认可公积金计划 'Lq+ONX5  
approved provision 核准拨款 aVCPaYe^  
approved redeemable share 核准可赎回股份 yIhPB8QL  
approved regional stock 认可地区性证券 s]]lB018O\  
approved retirement scheme 认可退休金计划 u@1 2:U$  
approved subordinated loan 核准附属贷款 9 ,:#Q<UM  
arbitrage 套戥；套汇；套利 k@ <dru  
arbitrageur 套戥者；套汇者 Bm
Kf%:l}  
arbitrary amount 临时款项 P -NR]f  
arrangement 措施；安排；协定 p#).;\M   
arrears 欠款 rY6x):sC  
arrears of pay 欠付薪酬 >"8;8Ev  
arrears of revenue 逾期未收税款；逾期未收的帐项 >
$7x]f  
articles of association 组织章程；组织细则；组织章程细则 hr;^.a^
  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;plBo%EBV  
ascertainment of profit 确定利润 $C.a@gm  
"Asia Clear" “亚洲结算系统” Mgr?D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "\i H/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U0t|i'Hx  
Asian Development Fund [ADF] 亚洲发展基金 fcxg6W'  
Asian dollar bond 亚洲美元债券 P0yDL:X[  
Asian dollar market 亚洲美元市场 ynv{ rMl  
Asian dollar rate 亚洲美元利率 3_<l`6^Ns/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ").gPmC  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $33E-^  
asked price 沽盘；喊价；索价；卖方报价 $TfB72  
assessable income 应评税入息 qCg<
g  
assessable loss 应评税亏损 D'<L6w`  
assessable profit 应评税利润 R\|,GZ!`+  
assessable value 应评税值 ^R=`<jx   
assessed profit 估定利润 ;89kL]  
assessed value 经评估价值 8T1zL.u>q  
assessment 评税；评定；估价；评税单 VcGl8~#9  
assessment number 评税编号；估价编号 >ei~:z]R  
assessment of additional tax 补加税评税 gUNhN1=  
assessment of performance 业绩评估；实绩评价 G&xtL  
Assessor 评税主任 Pr1qX5>=  
asset price bubbles 资产价格泡沫 _aR{B-E   
asset-backed securities 具资产保证的证券
ulxfxfd  
assets accretion 资产增值 WW+xU0  
assets and liabilities 资产与负债 -=nk,cYn  
assets betterment statement 资产递增表；资产改进表 u"q56}Q?]  
assets lending 实物放款；有抵押贷款 vP x/&x  
assets of the company passing on the death 死者去世时转移的公司资产 a
 M9v  
assets pledged as security for liabilities 用作负债抵押的资产 u8T@W}FX  
assets portfolio 资产投资组合 uLa
fO=Q  
assets price 资产价格 w%.hALN5-C  
assets quality 资产质素 (IBT|
K  
assets realization 资产变现 XjF@kQeM=  
assets refinancing arrangement 资产再集资安排 j1KNgAo<4  
assets securitization 资产证券化 =B9-}]DDO  
assets situated outside Hong Kong 在香港以外地方的资产 GQ;0KIN  
assets stripping 削减资产；拆卖资产 n1J u=C  
assets value 资产值 xRe`Duy:  
assignee 承让人 #m,H1YH M  
assignment 转让；转让书；转让契 T/\RViG3  
assignment of interest 权益转让 ZA+dtEE=f9  
assignment of letters patent and trade mark 专利证书及商标转让 uG^CyM>R`  
assignment of property 物业转让；物业转让书 z3y{0<3  
assignment right 转让权 (B>/LsTu  
assignor 转让人 b%0p<*:a/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ec!!9dgRQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 SK l
vZ  
associate member 附属会员 _8a;5
hS  
associated body corporate 相联法人团体 qS#G7~ur>y  
associated company 相联公司；联属公司 iqvLu{  
associated corporation 相联法团 lFGuQLuqA{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sqrLys_S  
公认会计师公会〔英国〕 ~f h  
Association of Futures Exchange Brokers 香港期货经纪协会 ^K;k4oK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 EY)2,  
association of underwriters 承保人组织 . :Skc  
assumption of control 接管 j:h}ka/!p  
assurance 担保；保险；转易；转易书 \IE![=p\w  
assurance of interest 权益的转易 HohCb4do  
at 19XX price 按一九ＸＸ年价格计算 rS{}[$Zpl  
at a discount 按赔价计算；按贴水价格计算；打折扣 pR$(V4>  
at a premium 按溢价计算；按升水价格计算 D`T;j[SsS#  
at call 通知付款；按通知  !BsQJ_H  
at constant market price 按固定市价计算 U?#wWbE1  
at constant price 按固定价格计算 P9/ (f$=  
at cost 按成本计算 |Y>Jf~SN  
at current market price 按当时市价计算；按现时市价计算 u#,8bw?1  
at current price 按当时价格计算；按现时价格计算 I.n,TJoz4J  
at factor cost 按要素成本计算；按生产要素成本计算
xvV";o  
at money-of-the-day price 按付款当日价格计算 {4D`VfX_  
at or better 按指定或较佳价位〔买卖指令〕 i)?7+<X  
at par 按面值计算；平价 =#2c r:1  
at sight 见票即付 k ucbI_  
at the close 按收市盘 Kcm+%p^  
at the opening 按开市盘 3PE.7-HF  
attestation 见证；见证条款 4yxQq7 m,  
at-the-money option 平价期权 I/`"lAFe  
attorney 受权人；受托代表人 8@t8P5(vL  
attornment 新拥有人承认书 `gX|q3K\s  
attributable profit 可归属利润 D5,]E`jwu  
attributable share value 可归属股份价值 oZa'cZNs  
Auckland Stock Exchange 奥克兰证券交易所 'OsZD?W{  
auction 拍卖 8M99cx*K  
auctioneer 拍卖商 VHxBs  
audit 审计；核数 ^.6[vmmq  
Audit Commission 审计署 GGp.u@\r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uzBQK  
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〕 w}ji]V}  
audit review 帐目审查 Zz0bd473k?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &BRk<iwV  
audited account 审计帐目；经审计的帐目 L[x`i'0B  
audited annual account 经审计的周年帐目 9MMCWMV  
audited balance sheet 经审计的资产负债表 G&ck98  
auditor 核数师；核数主任；审计师 0 0N[ :%  
auditor's certificate 核数师证明书；审计师证明书 P.y +jyu  
auditor's report 核数师报告；审计师报告 AJ\&>6GZ(b  
Aussie bond 澳元债券 J].Oxch&y  
austerity budget 紧缩预算 $-}&RW9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?{ N,&d  
Australia All Ordinaries Index 澳洲所有普通股票指数 IrMHAM5K  
Australian Dollar [AUD] 澳元  >Uw:cq  
Australian Options Market 澳大利亚期权市场 +<a\0FsD  
Australian Securities Commission 澳洲证券事务监察委员会 jE*{^+n  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h} `v0E  
Australian Stock Exchange 澳大利亚证券交易所 l=E86"m  
Austrian Schilling [ATS] 奥地利先令 'JOUx_@z  
authentication 认证；鉴证 ;7'O=%  
authority to purchase 委托购买证；委购书 KqK]R6>  
authorization 认可；核准；授权；授权书 Ymz/:  
authorization by direction 指示授权 YzESVTh  
authorization by instruction 指令授权 pF{jIXu  
authorization by warrant 令状授权 P8eCaZg?(3  
authorization of unit trust 单位信托的认可 C[L 5H  
authorized agent 指定代理人 gXxi; g  
authorized capital 法定资本 <Ht"t]u*Bn  
authorized clerk 出市员 o{
PG& }K  
authorized dealer 认可交易商 32wtN8kx  
authorized financial institution 认可财务机构 S(gr>eC5  
authorized fund 认可基金 cnu&!>8V  
authorized fund house 获授权的基金公司；认可基金公司 -c_l nK  
authorized institution 认可机构 x3q^}sj%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 y bhFDx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?2]fE[SqY  
authorized insurer 获授权保险人；获认可承保人 @7Ec(]yp  
authorized investment 特准投资项目 39v Bsc  
authorized person 获授权人 Q
P(0  
authorized representative 获授权代表 > Vm}u`x  
authorized share capital 法定股本 "wgPPop  
automated quotation system 自动报价系统 `?z('FV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N3%#JdzZ$  
自动交易系统〔香港期货交易所有限公司〕 B!wN%>U  
automatic adjustment mechanism 自动调整机制 =A'>1N  
automatic adjustment system 自动调整系统 tgF~5 o}?  
Automatic Clearing House 自动票据交换所 U#z"t&o=L  
automatic exchange rates accumulation system 自动化汇率累集系统 p*Z<DEh#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0>28o.  
automatic teller machine [ATM] 自动柜员机 0Y8gUpe3P6  
autopay 自动转帐 $gl|^
c\  
available assets 可用资产 K2xB%m1LK  
available fiscal reserve 现存财政储备 H8eEBMGo  
available profit 可用利润 \lbH   
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 74([~Qs _M  
average 平均；平均数；海损 |5^ iq
W  
average basic salary 平均基本薪金 9<gW~ s>  
average consumer expenditure 平均消费开支；一般消费开支 //&3{B  
average cost 平均成本 &W\e 5X<A  
average cost of land production 增辟土地平均成本 ?MH=8Cl1w  
average daily turnover 平均每日成交额 `i`P}W!F  
average daily wage rate 平均每日工资率 _}
F&^  
average expenditure pattern 平均开支模式 y!b"
Cj  
average growth rate 平均增长率 @NM0ILE  
average net fixed assets 固定资产平均净值 B ~v6_x  
average of relatives 相对价格平均数 &]TniQH  
average price 平均价格 tK3$,9+  
average propensity to consume 平均消费倾向；一般消费倾向 > "hP  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \l/(L5gY  
average rate 平均率 d:'{h"M6  
average revenue 平均收入；平均收益 *$A`+D9  
average stock 平均库存；平均存货 &{Z+p(3Gj  
average yearly rent 平均年租 DGHSyB^+1  
avoidance of double taxation 避免双重课税 2XR!2_)O5  
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 K@p9_K8  
kXL0  
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