一些有用的会计术语(也不知道发的地方对不对)A

A: 88$Y-g5*  
A share Ａ股；甲类股份 QP%Fz#u`  
abatement of tax 减税；减扣免税额 &>l8SlC?  
ABN AMRO Bank N.V. 荷兰银行 ef;L|b%pp  
above-the-line expenditure 线上项目支出；经常预算支出 N{t:%[  
above-the-line receipt 线上项目收入；经常预算收入 i_Z5SMZ  
ABSA Asia Limited 南非联合亚洲有限公司 P{!:pxu[  
absolute change 绝对数值变更 *h:EE6|  
absolute expenditure 实际开支 q'U5QyuC  
absolute guideline figure 绝对准则数字 mN 6`8 [  
absolute interest 绝对权益 it@}dZ  
absolute order of discharge 绝对破产解除令 Y0\\(0j64  
absolute profit margin 绝对利润幅度 IJY5wP1
"  
absolute value 实值；绝对值 i q:Q$z&  
absolutely vested interest 绝对既得权益 5]l7Z35  
absorbed cost 已吸收成本；已分摊成本 PAU+C_P  
absorption 吸收；分摊；合并 @a\SR'8  
absorption rate 吸收率；摊配率；分摊率 BpG'e-2  
ACB Finance Limited 亚洲商业财务有限公司 FT>~ES]cQd  
acceptable form of reciprocity 合理的互惠条件 aX)./  
acceptable rate 适当利率；适当汇率 je4&'vyU  
acceptance agreement 承兑协议 D!a5#+\C  
acceptance for honour 参加承兑 q{/Jw"e  
acceptor 承兑人；接受人；受票人 vfUfrk@D~  
acceptor for honour 参加承兑人 Gc!8v}[7J  
accident insurance 意外保险 s;7qNwYO  
Accident Insurance Association of Hong Kong 香港意外保险公会 :V~*vLvR  
accident insurance scheme 意外保险计划 c dbSv=r  
accident year basis 意外年度基准 dMmka
  
accommodation 通融；贷款 -QPWi2:k  
accommodation bill 通融票据；空头票据 {IHK<aW  
accommodation party 汇票代发人 aSkx#mV  
account balance 帐户余额；帐户结余 cC^C7AAq^  
account book 帐簿 F}(Q
KO*  
account collected in advance 预收款项 n E}<e:  
account current book 往来帐簿 Ygi1"X}  
account of after-acquired property 事后取得的财产报告 4F,Ql"ae(  
account of defaulter 拖欠帐目 4<<bk_7'  
account payable 应付帐款 L?27q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 u?;Vxh3@|  
account receivable 应收帐款 rHgdvDc  
account receivable report 应收帐款报表 `]P5,  
account statement 结单；帐单；会计财务报表 $>ZP%~O  
account title 帐户名称；会计科目 s.^9HuM  
accountant's report 会计师报告 #2R%H.*t  
Accountant's Report Rules 会计师报告规则 \41)0,sEy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q!Ow{(|
 
Accounting Arrangements 《会计安排》 5f'g3'  
accounting basis 会计基础 Va Yu%  
accounting by Official Receiver 破产管理署署长呈交的帐目
&^n>ZY,  
Accounting Circular 《会计通告》 rk,1am:cg  
accounting class 会计类别 g~c|~u(W  
accounting date 记帐日期；会计结算日期 Tj21YK.mk  
accounting for money 款项核算 &s^>S?L-  
Accounting Officer 会计主任 Ogke*qM  
accounting period 会计报告期；会计期 )ko{S[gG  
accounting policy 会计政策；会计方针 plx/}ah8  
accounting practice 会计惯例 f\);HJbg  
accounting principle 会计准则 )d(0Y<e@  
accounting record 会计记录 XyM(@6,'  
accounting report 会计报告 d&T6p&V$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  L;M^>{>  
Accounting Society of China 中国会计学会 s"',370  
accounting statement 会计报表 "Z2Tc)  
accounting system 会计制度；会计系统 vdT+,x`  
accounting transaction 会计事项；帐务交易 Rw}2*5#y  
accounting treatment 会计处理 sh(kRrdY3  
accounting year 会计年度 *rn]/w8ZW  
accretion 增值；添加 }d~wDg<#  
accrual 应计项目；应累算数目 3P#+) F~  
accrual basis 应计制；权责发生制 5`"*y iv  
accrual basis accounting 应计制会计；权责发生制会计 $FQcDo|[  
accrue 应累算；应计 7<1fKrN?GF  
accrued benefit 应累算利益 Km9}^*Mo%  
accrued charges 应计费用 |3,yq^2  
accrued cumulative preference share dividend 应累算的累积优先股股息 K@jSr*\'  
accrued expenses 应累算费用 w,![;wG  
accrued interest payable 应付利息；应计未付利息 }WO9!E(  
accrued interest receivable 应收利息；应计未收利息 EARfbb"SG7  
accrued right 累算权益 JC&6q>$  
accruing profit 应累算的利润 i6F:C &.  
accumulated fiscal reserve 累积财政储备 1rv$?=Z  
accumulated profit 累积利润；滚存溢利 ,.oa,sku  
accumulated reserve 累积储备 a#Kmj0  
accumulation of surplus income 累积收益盈余 S@
c\|  
acquired assets 既得资产 x'2 ,sE  
acquisition 收购；购置；取得 q)?p$\  
acquisition cost 购置成本 O+o;aa6  
acquisition expenses 购置费用 4aN+}TkH@G  
acquisition of 100% interest 收购全部股权 P#[IUXtT  
acquisition of control 取得控制权 X"k^89y$  
acquisition of fixed assets 购置固定资产 'Gl;Ir^  
acquisition of shell “买壳” 0Q$~
k  
acquisition price 收购价 'je8k7`VA  
act of God 天灾 cK|rrwa0  
acting partner 执事合伙人 wrQydI  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]M~8@K  
active partner 积极参与的合伙人 *f`s%&Y]s  
active trading 交投活跃 i<#h]o C}  
actual circulation 实际流通 
nOoKGT  
actual cost 实际成本 i$[,-4v  
actual expenditure 实际开支；实际支出 a:yB%:2  
actual income 实际入息；实际收入；实际收益 XhE$&Ff  
actual market 现货市场 np-T&Pz2  
actual price 现货价；实际价格
K}PvrcO1  
actual profit 实际利润 rT flk  
actual quotation 实盘；实际价位；实际报价 emv;m/&8  
actual year basis 按实际年度计算 (|<h^] y3  
actuals 实货 Bw3F7W~l  
actuarial investigation 精算调查
56Sh  
actuarial principle 精算原则 h-r6PY=i  
actuarial report 精算师报告 Nt zq"ces)  
Actuarial Society of Hong Kong 香港精算学会 QT1:>k  
actuarial valuation 精算师估值 ^V<J69ny|9  
actuary 精算师 6%ZHP?  
ad referendum agreement 暂定协议；有待覆核的协定 H_?;h-Y]  
ad valorem duty 从价税；按值征税 [|a( y6Q  
ad valorem duty system 从价税制 uX<+hG.n
}  
ad valorem fee 从价费 h4XcKv+  
ad valorem tariff 从价关税 WYwzo V-  
additional allowance 额外免税额 e
zcS[r  
additional amount for unexpired risk 未过期风险的额外款额 VLh%XoQx[  
additional assessable profit 补加应评税利润 rWoe ?g  
additional assessment 补加评税 YKP=0 j3,  
additional commitment 额外承担 |?x^8e<*  
additional commitment vote 额外承担拨款 7$+P|U
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0W~.WkD  
additional dependent parent allowance 供养父母额外免税额 :%/\1$3P  
additional provision 额外拨款 W il{FcHY  
additional stamp duty 附加印花税 .Lojzx  
additional tax 补加税罚款；补加税款 20rN,@2<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 n> MD\ZS  
adjudged bankrupt 被裁定破产 N@cMM1  
adjudicated bankrupt 裁定破产人 5mI?p
fm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3D 9N:c  
adjudication of bankruptcy 裁定破产；宣告破产 Az9X#h.vf  
adjudication of insolvency 裁定无力偿还债务 x*unye7  
adjusted actual 经调整的实数；调整后的实数 rD0k%-{{  
adjusted current assets 经调整的流动资产；调整后的流动资产 M MAA
Ho  
adjusted figure 经调整的数字；调整后的数额 ?_VRfeztw  
adjusted liabilities 经调整的负债；调整后的负债 *he7BUO  
adjusted loss 经调整的亏损；调整后的亏损 #04{(G|~+E  
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 ,'FD}yw4v  
adjusted profit 经调整的利润；调整后的利润 $Q8P@L)[  
adjusted surplus 经调整的盈余额；调整后的盈余额 k(zs>kiP  
adjusted value 经调整的价值；调整后的价值 M0O>Ljo4RN  
adjustment 调整；修订；理算〔保险〕 D3%l4.h  
adjustment centre 调剂中心 3AvVU]@&Z@  
adjustment lag 调整过程的时间差距；调整时差 PqT"jOF]n  
adjustment mechanism 调整机制 0fn
ZR$PB  
adjustment of loss 亏损调整 } c{Fa&  
adjustment process 调整过程；调整程序 =a?a@+  
adjustment range 调整幅度 gWFL  
administered exchange rate 受管制汇率 UskZ%J  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /GsSrP_?]  
administration expenses 行政费用 }US7Nw  
administration fee 手续费；行政费 uyL72($  
administration in bankruptcy 破产管理 &}zRH}s;  
administration order 遗产管理令 =MMCf0  
administrator 管理人；遗产管理人 HS{P?~:=U  
administrator of the estate 遗产管理人 M'^(3#ZU  
admission of debt 债项承认书 C0zrXhY_v  
admission of proof 接纳债权证明 @(i*-u3Tq  
advance 放贷款项；垫付款项；预支款项；预付款项 -"F0eV+y  
advance account 暂支帐目；预付款帐户 yrO?Np  
advance compensation 预付补偿金 Jf
_]Z  
advance from shareholder 股东垫款 c`-YIz)W  
advance pending reimbursement 预支以待日后付还 pAENXC\,  
advanced economy 先进经济体系 (tJ91SBl  
advancement 预付；预付财产 Qn*6D  
advances warrant 垫款令
G-2EQ.  
advancing 贷出 DZJeup?Z  
adverse balance 逆差 ^[en3aQ  
adverse exchange 逆汇 6/|U  
advertisement addressed to shareholders 在报章刊登的致股东通告 c2/FHI0J;  
advice for collection 托收通知书 rW[SU
:  
advice of drawing 提款通知书；汇票通知书 DWu
RJ  
advice of payment 付款通知 ?#4+r_dP  
Advisory Committee [Securities and Futures Commission] bKYY{V55  
谘询委员会〔证券及期货事务监察委员会〕 ~Y% : 3  
Advisory Committee on Diversification 经济多元化谘询委员会 ,MRvuw0P  
affidavit 誓章；遗产申报誓章 * !X4&#xP  
affidavit of no receipt 述明无收款的誓章 /[0F6  
affiliate 联号；联营公司；附属公司 gC0;2  
affiliated company 附属公司；联号；联营公司 =Wj{]&`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =h(7rU"Yz  
affordability 负担能力 iNt 4>
 
African Development Bank [AfDB] 非洲开发银行 otU@X 3<_  
after-acquired property 事后取得的财产 bpGzTU  
after-hours dealing 市后交易 HP;|'b  
after-tax profit 税后盈利；税后利润；税后溢利 VR"8Di&)  
agency agreement 代理协议 MM7"a?y)  
agency expenses 代理机构的开支 =Qyqfy*@D?  
agency fee 代理费 6mwvI4)  
Agency Law 《代理法》 .Nc_n5D
6  
agent 代理人；承销人 Pow|:Lau!  
agent of company 公司代理人 ,`<]>;s  
agent's fee 代理人费；经纪费 \kxh#{$z?  
aggregate 总计；总数；总体数字 TNx_Rc}  
aggregate amount 总款额；总额 \F[n`C"Is  
aggregate assets and liabilities 总体资产与负债 g+.0c=G(  
aggregate at constant price 按固定价格计算的总体数字 T\jAk+$Jo  
aggregate demand 总需求 mIRAS"Q!m  
aggregate gross position 总持仓量 02,W~+d1  
aggregate limit 总限额 &uPDZ#C-  
aggregate of salaries tax 合计薪俸税 dnix:'D1  
aggregate performance 总体表现；总体业绩 t{~
@I  
aggregate supply 总体供应 Hv3W{
|  
aggregate surplus 总盈余 +B#qu/By  
aggregate total 整体总额 gNTh% e  
aggregate value 总值；合计价值 1f<RyAE?5  
aggregated basis 合计基准 =m~ruZ/  
aggregated net chargeable income 合计应课税入息实额 zFOL(s.h|0  
aggregation 合并计算；合计；总和 !Pw$48cg  
aggregation of incomes of husband and wife 夫妇入息合并计算 q=njKC  
aggregation of property 财产的总和 ;:U<ce=  
agio 差价；贴水 |IAW{_9)U  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 +Jdm#n?_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Gp,'kw"I  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :v_w!+,/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x=h0Fq,T  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 oQ{cSThj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o'96ON0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b9y)wBC%`  
agreement for a settlement 授产协议 G,B?&gFX  
agreement for assignment 转让协议 5.dl>,  
agreement for sale 售卖协议；买卖协议 Gh'X.?3   
agreement for sale and purchase 买卖协议 |<1M&\oaQ'  
agreement for the payment of interest 支付利息协议 BO"qD[S  
agreement for the repayment of money 还款协议 nz[ m3]  
agreement of reinsurance 再保险协议 zMr&1*CDX  
Agricultural Bank of China 中国农业银行 h<)yJh  
air passenger departure tax 飞机乘客离境税 )&Mq,@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]9s\_A9  
airport tax 机场税 iyc$)"w  
alcohol duty 酒精税 O)`Gzx*ShU  
alienation 让与；让渡；转让 v[VC2D  
alimony 生活费；赡养费 2Q}7fht  
All Ordinaries Index [AOI] 所有普通股指数 J]dW1boT@  
all risks 全险；综合险 ~?CS_B *  
All Sales Record for Stock Market 《股票市场成交报告》 *.o"ZVl  
Allied Capital Resources Limited 新联财务有限公司 %{U"EZ]D!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5*Btb#:  
allocation letter 拨款信件 ?T <rt  
allocation of fund 分配款项；预留款项 p=vV4C:  
allocation of profit 利润分配；溢利分配 k1RV'  
allocation warrant 拨款令 /eb-'m  
allotment 分配；配股 !O8.#+  
allotment notice 股份配售通知；配股通知 IhfZLE.,  
allotment of shares 股份分配 cN5"i
0xk  
allowable 可获宽免；免税的 =6
fB*bNk]  
allowable business loss 可扣除的营业亏损 /~tP7<7A  
allowable expenses 可扣税的支出 :s]\k%"  
allowance 免税额；津贴；备抵；准备金 **n y!  
allowance for debts 债项的免税额  jC4O`  
allowance for depreciation by wear and tear 耗损折旧免税额 o<nS_x  
allowance for funeral expenses 殡殓费的免税额 &1l~&,,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *t]v}ZV*  
allowance for repairs and outgoings 修葺及支出方面的免税额 0X#+#[W  
allowance to debtor 给债务人的津贴 !U
Vk9  
alteration of capital 资本更改 \OT6L'l],  
alternate trustee 候补受托人 bLco:-G1E1  
amalgamation 合并 G%$}WA]|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Td&d,;  
ambit of charges 征税范围；收费范围 vbaC+AiX  
amended valuation 经修订的估值 oBC]UL;8xJ  
American Commodities Exchange 美国商品交易所 s*.3ZS5  
American Express Bank Limited 美国运通银行 a
Dh|48}X  
American Stock Exchange 美国证券交易所 ++0rF\&  
amortization 摊销 )T/J  
amount due from banks 存放银行同业的款项 Zt_r9xs>  
amount due from banks abroad 存放海外银行同业的款项 5x2L(l-2  
amount due from holding companies 控股公司欠款 yuv4*  
amount due from local banks 存放本港银行同业的款项 "|hlDe<  
amount due to banks 银行同业的存款 8+ hhdy*b  
amount due to banks abroad 海外银行同业的存款 F)7j@h^
 
amount due to holding companies 控股公司存款 9$wAm89  
amount due to local banks 本港银行同业的存款 ##GY<\",;  
amount due to outport banks 外埠银行同业的存款 {m'AY)  
amount for note issue 发行纸币的款额 p(?g-
  
amount of bond 担保契据的款额 vzG ABP  
amount of consideration 代价款额 e,"FnW  
amount of contribution 供款数额 3e *-\TP-  
amount of indebtedness 负债款额 )P%4:P  
amount of principal of the loan 贷款本金额 MOeoU1Hn  
amount of rates chargeable 应征差饷数额 ZJvo9!DL|  
amount of share capital 股本额 h1*FPsc  
amount of sums assured 承保款额 QvJZkGX  
amount of variation 变动幅度 =|"=l1  
amount of vote 拨款数额 w&5/Zh[~~L  
amount payable 应付款额 (gU2"{:]J  
amount receivable 应收款额 ]w-.|vx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F 3s?&T)[G  
analysis 分析 DN<M?u]  
ancillary risk 附属风险 ?<6@^X"  
annual account 周年帐目；周年帐目报表；年度决算；年结 c$A@T~$  
annual accounting date 年结日期 -"tY{}z  
annual allowance 每年免税额；年积金；年度津贴；年津 kT2Wm/L  
annual balance 年度余额 qlvwK&W<QM  
annual disposable income 每年可动用收入 TL@mM  
annual estimates 周年预算 ^e%k~B^  
annual fee 年费 x 'mF&^  
annual general meeting 周年大会 QAUykS8  
annual growth rate 年增率；每年增长率 -yl;3K]l  
annual long-term supplement 长期个案每年补助金 }uiPvO+&p  
annual pensionable emolument 可供计算退休金的年薪 a ea0+,;  
annual report 年报 &(7$&Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V:>`*tlh  
annual return 周年报表；周年申报表；每年报税表格 d'OGVN  
Annual Return Rules 《周年报表规则》 \447]<u  
annual review of consumer prices 每年消费物价回顾 8)?_{  
annual roll-forward basis 逐年延展方式 Zw24f1iY  
annual salary 年薪 t\%%d)d9  
annual statement 年度报表；年度决算表 $ 9=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 -N4z-ozhC  
annuitant 年金受益人 !-,Ww[G>  
annuity 年金 ju.OW`GM  
annuity contract 年金合约 R;'?;I  
annuity on human life 人寿年金 Cm4
10=b  
antecedent debt 先前的债项 GW8CaTf~  
ante-dated cheque 倒填日期支票 S(tEwXy  
anticipated expenditure 预期开支 Y/D-V  
anticipated net profit 预期纯利 s`1^*Dl%+  
anticipated revenue 预期收入 6klD22b2$  
anti-inflation measure 反通货膨胀措施 AAo0M/U'  
anti-inflationary stance 反通货膨胀立场 &?r*p0MQC  
apparent deficit 表面赤字 p&O8qAaO  
apparent financial solvency 表面偿债能力 L#!$hq9{_  
apparent partner 表面合伙人 ~j]d
ct7  
application for personal assessment 个人入息课税申请书 rKT)!o'  
application of fund 资金应用 ?Q?598MC  
application to release as liquidator and to destruct the books of accounts and documents #Qsk}Gv  
申请免除清盘人职务及毁灭帐簿与文件 N%*9&FjrL  
appointed actuary 委任精算师 r&Qt_  
appointed auditor 委任核数师；委任审计师 b!,j
a?  
appointed trustee 委任的受托人 K"
^cq~   
appointer 委任人 ;j!UY.i  
apportioned pro rata 按比例分摊 ^vW$XRnt  
apportionment 分配；分摊 5{>>,pP&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fp tIc#4  
apportionment formula 分摊方程式 @(){/
cF  
apportionment of estate duty 遗产税的分摊 KC]tY9 FK  
appraisal 估价；评估 ~QCA -Yud  
appreciable growth 可观增长 RJwb@r<v  
appreciable impact 显着影响 8$m1eQ`{  
appreciable increase 可观增长 BjvdnbJg  
appreciation 增值；升值 v8  
appreciation against other currencies 相对其他货币升值 \OA L Or  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `yYvYc
 
appreciation tax 增值税 zQ<88E&&Xs  
appropriation 拨款；拨用；拨付 7*MU2gb  
appropriation account 拨款帐目 "
qE {a>d  
Appropriation Bill 拨款法案 3(o7co-f  
appropriation-in-aid system 补助拨款办法 fB7ljg  
approved assets 核准资产 Q.1XP  
approved basket stock 认可一篮子证券 MX?}?"y  
approved budget 核准预算 5QOZ%9E&M  
approved charitable donation 认可慈善捐款 ]!
J<,f7
W  
approved charitable institution 认可慈善机构 ki3 HcV  
approved currency 核准货币；认可货币 -O%[!&`  
approved estimates 核准预算 q}sK  
approved estimates of expenditure 核准开支预算 cyBW0wV1  
approved overseas insurer 核准海外保险人 g<\>; }e  
approved overseas trust company 核准海外信托公司 d EIa=e|  
approved pooled investment fund 核准汇集投资基金 #\<P]<C  
approved provident fund scheme 认可公积金计划 71*>L}H  
approved provision 核准拨款 PF67z]<o  
approved redeemable share 核准可赎回股份 v4C3uNW  
approved regional stock 认可地区性证券 vbedk+dd?A  
approved retirement scheme 认可退休金计划 m#;.yR  
approved subordinated loan 核准附属贷款 [aHlu[,  
arbitrage 套戥；套汇；套利 F:_F
jxU  
arbitrageur 套戥者；套汇者 PU"S;4m  
arbitrary amount 临时款项 gW}}5Xq  
arrangement 措施；安排；协定 +[_gyLN<5b  
arrears 欠款 $bFgsy*N2  
arrears of pay 欠付薪酬 #<UuI9  
arrears of revenue 逾期未收税款；逾期未收的帐项 j3LNnZY  
articles of association 组织章程；组织细则；组织章程细则 {zu/tCq?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,O2q+'&  
ascertainment of profit 确定利润 @ct#s:t  
"Asia Clear" “亚洲结算系统” ,8~dz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 z1FL8=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Bd

8hJA  
Asian Development Fund [ADF] 亚洲发展基金 nSS}%&a:LX  
Asian dollar bond 亚洲美元债券 GRy4cb2  
Asian dollar market 亚洲美元市场 O'fc/cvh='  
Asian dollar rate 亚洲美元利率 C[g&F0 6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 soDfi-2o3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Yx!n*+:J  
asked price 沽盘；喊价；索价；卖方报价 s<,"Hsh^CR  
assessable income 应评税入息 QU,?}
w'?d  
assessable loss 应评税亏损 %uW<  
assessable profit 应评税利润 R@&?i=gk  
assessable value 应评税值 }-dF+m:  
assessed profit 估定利润 v|>BDN@,6  
assessed value 经评估价值 tpE3|5dZF  
assessment 评税；评定；估价；评税单 =uS8>.Qj  
assessment number 评税编号；估价编号 TtZrttCE6  
assessment of additional tax 补加税评税 *%nX#mwz  
assessment of performance 业绩评估；实绩评价 'h k @>"  
Assessor 评税主任 .C6gl]6y@  
asset price bubbles 资产价格泡沫 9 #:ue@)  
asset-backed securities 具资产保证的证券 q4 $sc_0i  
assets accretion 资产增值 NXi,5  
assets and liabilities 资产与负债 IN>TsTo  
assets betterment statement 资产递增表；资产改进表 N]*!8  
assets lending 实物放款；有抵押贷款 Re{ej  
assets of the company passing on the death 死者去世时转移的公司资产 ^,>}%1\  
assets pledged as security for liabilities 用作负债抵押的资产 (KZUvsSk  
assets portfolio 资产投资组合 {8_:4`YZ  
assets price 资产价格 S~}$Ly@  
assets quality 资产质素 fq{I$syY  
assets realization 资产变现 2AmR(vVa"  
assets refinancing arrangement 资产再集资安排 (Y&R0jt  
assets securitization 资产证券化 =w t-YM  
assets situated outside Hong Kong 在香港以外地方的资产 JLt{f=`%F  
assets stripping 削减资产；拆卖资产 L-SdQTx_  
assets value 资产值 ]2g5Ka[>w  
assignee 承让人 X9SJ~n  
assignment 转让；转让书；转让契 aL{EkiR  
assignment of interest 权益转让 Xp.|.)Od  
assignment of letters patent and trade mark 专利证书及商标转让 Y*"<@?n8?x  
assignment of property 物业转让；物业转让书 D=<t;+|  
assignment right 转让权 qgh]@JJh  
assignor 转让人 dnk1Mu<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 uLF\K+cz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3$;J0{&[i  
associate member 附属会员 N c9<X  
associated body corporate 相联法人团体 Og
n,1nm%  
associated company 相联公司；联属公司 oK%K+h  
associated corporation 相联法团 #xDDh`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +38Lojb}  
公认会计师公会〔英国〕 Sv~PXi^`H  
Association of Futures Exchange Brokers 香港期货经纪协会 4D0(Fl  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?|\0)wrRf  
association of underwriters 承保人组织 WReYF+Uen  
assumption of control 接管 aIY$5
^x  
assurance 担保；保险；转易；转易书 9[B<rz  
assurance of interest 权益的转易 E\W;:p,{A  
at 19XX price 按一九ＸＸ年价格计算 &0?DL  
at a discount 按赔价计算；按贴水价格计算；打折扣 f45x%tha%  
at a premium 按溢价计算；按升水价格计算 tPQ2kEW  
at call 通知付款；按通知 PsacXZNs\N  
at constant market price 按固定市价计算
\t[ hg  
at constant price 按固定价格计算 }kpfJLjY  
at cost 按成本计算 }x>}:"P;W  
at current market price 按当时市价计算；按现时市价计算 bwv/{3G,Ys  
at current price 按当时价格计算；按现时价格计算 vr5<LNCLQ  
at factor cost 按要素成本计算；按生产要素成本计算 (8+.#1!*  
at money-of-the-day price 按付款当日价格计算 hrUm}@d  
at or better 按指定或较佳价位〔买卖指令〕 )WzGy~p8K  
at par 按面值计算；平价 3XMBu*  
at sight 见票即付 \;4L~_2$q  
at the close 按收市盘 -<u- +CbuT  
at the opening 按开市盘 Z1E`I89<  
attestation 见证；见证条款 Q3'(f9 x  
at-the-money option 平价期权 ] `b<"  
attorney 受权人；受托代表人 3^uL`ETm@  
attornment 新拥有人承认书 ;2+FgOj  
attributable profit 可归属利润 9CgXc5  
attributable share value 可归属股份价值 r! cNc  
Auckland Stock Exchange 奥克兰证券交易所 vy>];!Cu  
auction 拍卖 +ytT)S  
auctioneer 拍卖商 3uB=L7.  
audit 审计；核数 h'z+8X_t  
Audit Commission 审计署 kBzzi^cl  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >BX_Bou  
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〕 oC [g  
audit review 帐目审查 u2t<auE9^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 oZ}e w!V
 
audited account 审计帐目；经审计的帐目 g:Dg
?_o  
audited annual account 经审计的周年帐目 X'c5s~9  
audited balance sheet 经审计的资产负债表 luMNi^FQ  
auditor 核数师；核数主任；审计师 CbZ1<r" /  
auditor's certificate 核数师证明书；审计师证明书 )~`zjVx_  
auditor's report 核数师报告；审计师报告 jnTl%aQYc  
Aussie bond 澳元债券 AOe~VW  
austerity budget 紧缩预算 fAs:[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
MPt7 /  
Australia All Ordinaries Index 澳洲所有普通股票指数 p,Z6/e[SI  
Australian Dollar [AUD] 澳元 bY>Ug{O;  
Australian Options Market 澳大利亚期权市场 ld $`5!Z  
Australian Securities Commission 澳洲证券事务监察委员会 W.a/k7 p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L6a8%%`  
Australian Stock Exchange 澳大利亚证券交易所
O v-I2  
Austrian Schilling [ATS] 奥地利先令 4g 1h:I/  
authentication 认证；鉴证 +FiV!nRkZ  
authority to purchase 委托购买证；委购书 ?]t8$^m,;  
authorization 认可；核准；授权；授权书 G<-.{Gx)  
authorization by direction 指示授权 Z8T{Xw6%  
authorization by instruction 指令授权 0pR04"`;  
authorization by warrant 令状授权 3 *G=U  
authorization of unit trust 单位信托的认可 gDsZb
mR  
authorized agent 指定代理人 ^Z*_@A_v  
authorized capital 法定资本 i`Tne3)  
authorized clerk 出市员 7-5q\[ZK  
authorized dealer 认可交易商 /Hx\ gtV  
authorized financial institution 认可财务机构 U2aE:$oeYi  
authorized fund 认可基金
BXdT;b"J(  
authorized fund house 获授权的基金公司；认可基金公司 %VMazlM
15  
authorized institution 认可机构 $\bH5|Hk]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 SBEJ@&iB~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 BjH(E'K[b  
authorized insurer 获授权保险人；获认可承保人 en  
authorized investment 特准投资项目 $OT:J  
authorized person 获授权人 H.9J}k1S  
authorized representative 获授权代表 gor6c3i  
authorized share capital 法定股本 ' 9,}N:p  
automated quotation system 自动报价系统 8[DD=[&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4
MM#\  
自动交易系统〔香港期货交易所有限公司〕 Dihk8qJ/6  
automatic adjustment mechanism 自动调整机制 j<!$ug9VA  
automatic adjustment system 自动调整系统 982$d<0%  
Automatic Clearing House 自动票据交换所 4nY2v['m0  
automatic exchange rates accumulation system 自动化汇率累集系统 GB+G1w  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~ e"^-x  
automatic teller machine [ATM] 自动柜员机 NlKnMgt~  
autopay 自动转帐 T>c;q%A/  
available assets 可用资产 sLTf).xh  
available fiscal reserve 现存财政储备 DgdW.Kj|IL  
available profit 可用利润 .Ybm27Dk  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F kWJB>  
average 平均；平均数；海损 ^I0SfZ'Y  
average basic salary 平均基本薪金 {<GsM  
average consumer expenditure 平均消费开支；一般消费开支 65AOFH  
average cost 平均成本 gs!{'=4wT  
average cost of land production 增辟土地平均成本 [J^,_iN[.  
average daily turnover 平均每日成交额 L]p:gI
{m  
average daily wage rate 平均每日工资率 VHJr+BQ1K/  
average expenditure pattern 平均开支模式 }LM_VZj  
average growth rate 平均增长率 A$5T3j'  
average net fixed assets 固定资产平均净值 qb! vI3  
average of relatives 相对价格平均数 MB#%k#z`B  
average price 平均价格 6wF?FtT  
average propensity to consume 平均消费倾向；一般消费倾向 8\yH7H  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #*9*[Xbi  
average rate 平均率 K9*K
4'#R  
average revenue 平均收入；平均收益 Kg.E~  
average stock 平均库存；平均存货 JK1b68n  
average yearly rent 平均年租 I[&!\Me[+w  
avoidance of double taxation 避免双重课税 t*DM^
.@  
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 wHAh6lm  
&o?pZ(\C  
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