一些有用的会计术语(也不知道发的地方对不对)A

A: S%yd5<%_  
A share Ａ股；甲类股份 O'W0q;rT  
abatement of tax 减税；减扣免税额 { Fawt:  
ABN AMRO Bank N.V. 荷兰银行 ,)iKH]lY=  
above-the-line expenditure 线上项目支出；经常预算支出 8"fD`jtQ  
above-the-line receipt 线上项目收入；经常预算收入 U`Wauv&  
ABSA Asia Limited 南非联合亚洲有限公司 6bBB/yd  
absolute change 绝对数值变更 t=-SH^$SR  
absolute expenditure 实际开支 1$%V{4bJ  
absolute guideline figure 绝对准则数字 ^sVX)%  
absolute interest 绝对权益 %oq[,h <X  
absolute order of discharge 绝对破产解除令 *X, /7C   
absolute profit margin 绝对利润幅度 @ ]/AjjLt  
absolute value 实值；绝对值 %Mk0QK
zUo  
absolutely vested interest 绝对既得权益 /ew Ukc8,  
absorbed cost 已吸收成本；已分摊成本 }w1~K'ck}>  
absorption 吸收；分摊；合并 wyQzM6:,yX  
absorption rate 吸收率；摊配率；分摊率 A` AaTP  
ACB Finance Limited 亚洲商业财务有限公司 7LU}Iiv  
acceptable form of reciprocity 合理的互惠条件 \'CDRr"uw  
acceptable rate 适当利率；适当汇率 2EfF
=Fm>  
acceptance agreement 承兑协议 S6AU[ASY.  
acceptance for honour 参加承兑 `~ * @q!  
acceptor 承兑人；接受人；受票人 R0L&*Bjm  
acceptor for honour 参加承兑人 av$/Om:  
accident insurance 意外保险 h3Q21D'f  
Accident Insurance Association of Hong Kong 香港意外保险公会 _h":>  
accident insurance scheme 意外保险计划 9Iz%ht  
accident year basis 意外年度基准 hb^7oq"a  
accommodation 通融；贷款 t| 'N+-T3  
accommodation bill 通融票据；空头票据 `$B3X  
accommodation party 汇票代发人 :@!ic
<p  
account balance 帐户余额；帐户结余 l?Fb ='#  
account book 帐簿 @)-$kk*  
account collected in advance 预收款项 y^}6!>Ou:  
account current book 往来帐簿 5<ux6,E1{  
account of after-acquired property 事后取得的财产报告 j'BMAn ?  
account of defaulter 拖欠帐目 ##EYH1P]  
account payable 应付帐款 hYM@?/(q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Xa[?^P  
account receivable 应收帐款 ;\\@q"n%<  
account receivable report 应收帐款报表 Vgyew9>E  
account statement 结单；帐单；会计财务报表 6p?JAT5  
account title 帐户名称；会计科目 \@1=stK:F  
accountant's report 会计师报告 k:#P|z$UD  
Accountant's Report Rules 会计师报告规则 ,iv|Pq$!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ")!,ZD  
Accounting Arrangements 《会计安排》 #*g5u{k'P  
accounting basis 会计基础 W"k8KODOY  
accounting by Official Receiver 破产管理署署长呈交的帐目 N1}={yF.fQ  
Accounting Circular 《会计通告》 8krpowVs~  
accounting class 会计类别 8kIR y  
accounting date 记帐日期；会计结算日期 'qF#<1&  
accounting for money 款项核算 `A,g] 1C:  
Accounting Officer 会计主任 A%{W{UP8N  
accounting period 会计报告期；会计期 LJ(1RK GCz  
accounting policy 会计政策；会计方针 A^2Uzmzl?  
accounting practice 会计惯例 &g~ wS@  
accounting principle 会计准则 $LLA,?;!  
accounting record 会计记录 t6A:ZmG_  
accounting report 会计报告 1s{^X -  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {nvLPUL  
Accounting Society of China 中国会计学会 GKFq+]W  
accounting statement 会计报表 3RR_fmMT)  
accounting system 会计制度；会计系统 1[t=XDz/e  
accounting transaction 会计事项；帐务交易 U=o"32n+  
accounting treatment 会计处理 ^=^z1M2P  
accounting year 会计年度 k!KDWb  
accretion 增值；添加 -~QHqU.  
accrual 应计项目；应累算数目 pKjoi{ Z  
accrual basis 应计制；权责发生制 zWb4([P;  
accrual basis accounting 应计制会计；权责发生制会计 r@o6voX  
accrue 应累算；应计 0`I-2M4F*Q  
accrued benefit 应累算利益 Iy.rqc/86  
accrued charges 应计费用 -pE(_  
accrued cumulative preference share dividend 应累算的累积优先股股息 pOrWg@<\L  
accrued expenses 应累算费用 Xe^
Cn R  
accrued interest payable 应付利息；应计未付利息 z8J."27ND  
accrued interest receivable 应收利息；应计未收利息 fuB)qt!E  
accrued right 累算权益 CCX8>09  
accruing profit 应累算的利润 V86Xg:?7  
accumulated fiscal reserve 累积财政储备 ocyb5j  
accumulated profit 累积利润；滚存溢利 His*t1o8'O  
accumulated reserve 累积储备 'D%w|Pe?Q  
accumulation of surplus income 累积收益盈余 =07]z@s  
acquired assets 既得资产 4L73]3&  
acquisition 收购；购置；取得 bug Ot7  
acquisition cost 购置成本 gt7VxZ  
acquisition expenses 购置费用 ]Bm>-*@0N  
acquisition of 100% interest 收购全部股权 W(Uu@^  
acquisition of control 取得控制权 4#'("#R  
acquisition of fixed assets 购置固定资产 |K^"3`SJ  
acquisition of shell “买壳” H-xFiF  
acquisition price 收购价 [F[K^xYTlg  
act of God 天灾 Cb_oS4vM  
acting partner 执事合伙人 \AC|?/sH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 KPpHwcYxT  
active partner 积极参与的合伙人 G5,~Z&}YS  
active trading 交投活跃 )|I5j];L  
actual circulation 实际流通 nxJee=qH  
actual cost 实际成本 o8Z[+;  
actual expenditure 实际开支；实际支出 B=@ jWz"  
actual income 实际入息；实际收入；实际收益 wHem5E  
actual market 现货市场 ;kJu$U  
actual price 现货价；实际价格 2Gs$?}"a  
actual profit 实际利润 .?>5-od2  
actual quotation 实盘；实际价位；实际报价 snt(IJQ  
actual year basis 按实际年度计算 7 uarh!  
actuals 实货 n 8pt\i0  
actuarial investigation 精算调查 k3t78Qg  
actuarial principle 精算原则 D>!6,m2  
actuarial report 精算师报告 n3`&zY  
Actuarial Society of Hong Kong 香港精算学会 SgEBh  
actuarial valuation 精算师估值 tL+OCLF;  
actuary 精算师 `+/H
^  
ad referendum agreement 暂定协议；有待覆核的协定 wO>L#"X^v  
ad valorem duty 从价税；按值征税 :SsUdIX;P  
ad valorem duty system 从价税制 (?*BB3b`  
ad valorem fee 从价费 p<v.Q
  
ad valorem tariff 从价关税 i#%a-I:
M  
additional allowance 额外免税额 "z*:'8;E  
additional amount for unexpired risk 未过期风险的额外款额 ?~QIALA  
additional assessable profit 补加应评税利润 U5]pi+r  
additional assessment 补加评税 gBf4's  
additional commitment 额外承担 jkF8\dR  
additional commitment vote 额外承担拨款 :EtMH(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 TbehR:B5g  
additional dependent parent allowance 供养父母额外免税额 )!Bd6-  
additional provision 额外拨款 D5an\gE  
additional stamp duty 附加印花税 X{g%kf,D=  
additional tax 补加税罚款；补加税款 2F8|I7R  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
((rv]f{  
adjudged bankrupt 被裁定破产 =]>NDWqpHN  
adjudicated bankrupt 裁定破产人 '?Jxt:<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e\b`n}nC  
adjudication of bankruptcy 裁定破产；宣告破产 PjIeZ&p  
adjudication of insolvency 裁定无力偿还债务 =q"eU=9  
adjusted actual 经调整的实数；调整后的实数 `PL[lP-<  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?K@t0a
 
adjusted figure 经调整的数字；调整后的数额 I=O
y-  
adjusted liabilities 经调整的负债；调整后的负债 poJg"R4  
adjusted loss 经调整的亏损；调整后的亏损 ./p|?pu  
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 do-c1;M  
adjusted profit 经调整的利润；调整后的利润 CWO=0_>2  
adjusted surplus 经调整的盈余额；调整后的盈余额 C`'W#xnp1  
adjusted value 经调整的价值；调整后的价值 cMzkL%  
adjustment 调整；修订；理算〔保险〕 - /c7nF  
adjustment centre 调剂中心 dP>w/$C}  
adjustment lag 调整过程的时间差距；调整时差 IF@HzT;Q  
adjustment mechanism 调整机制 Lz\UZeq  
adjustment of loss 亏损调整 L;QY<b  
adjustment process 调整过程；调整程序 G5tday~3  
adjustment range 调整幅度 !?[oIQ)h  
administered exchange rate 受管制汇率 'ho{eR@d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 g8'DoHJ*  
administration expenses 行政费用 M3z
DtN  
administration fee 手续费；行政费 D^Ys)- d  
administration in bankruptcy 破产管理 t!_x(u  
administration order 遗产管理令 Be}$I_95\P  
administrator 管理人；遗产管理人 o/
,NGU  
administrator of the estate 遗产管理人 > 4oY3wk8  
admission of debt 债项承认书 1zktU.SZ  
admission of proof 接纳债权证明 {?{U,&  
advance 放贷款项；垫付款项；预支款项；预付款项 -n*;W9  
advance account 暂支帐目；预付款帐户 'xFYUU]#T^  
advance compensation 预付补偿金 -s$<Op{s  
advance from shareholder 股东垫款 )h^NR3N  
advance pending reimbursement 预支以待日后付还 !CjqL~  
advanced economy 先进经济体系 <SVmOmJ-K  
advancement 预付；预付财产 ~@8+hnE]  
advances warrant 垫款令 =ex'22  
advancing 贷出 a)2yE,":  
adverse balance 逆差 e(1k0W4B  
adverse exchange 逆汇 J`#`fX  
advertisement addressed to shareholders 在报章刊登的致股东通告 4B?!THjk  
advice for collection 托收通知书 #\bP7a+  
advice of drawing 提款通知书；汇票通知书 >m_v5K  
advice of payment 付款通知 dZ:r&Qa  
Advisory Committee [Securities and Futures Commission] c#b:3dXx9  
谘询委员会〔证券及期货事务监察委员会〕 \%,&~4 !  
Advisory Committee on Diversification 经济多元化谘询委员会 Y~n`~(  
affidavit 誓章；遗产申报誓章 fn9#>~vrD  
affidavit of no receipt 述明无收款的誓章 $gp!w8h  
affiliate 联号；联营公司；附属公司 "D*
Wi7  
affiliated company 附属公司；联号；联营公司 F3Zxhk
F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 J -Qh/d%]  
affordability 负担能力 uv4 _:   
African Development Bank [AfDB] 非洲开发银行 eSl-9 ^  
after-acquired property 事后取得的财产 3z{S}~  
after-hours dealing 市后交易 4x'AC%&Qi  
after-tax profit 税后盈利；税后利润；税后溢利 (OQ?<'Qa  
agency agreement 代理协议 sXl ??UGe  
agency expenses 代理机构的开支 'nK~'P
Z,  
agency fee 代理费 l9{#sas  
Agency Law 《代理法》 v9}[$HWx  
agent 代理人；承销人 H]&!'\aUz  
agent of company 公司代理人  d^39
t4  
agent's fee 代理人费；经纪费 ]Qi,j#X  
aggregate 总计；总数；总体数字 EaS~`  
aggregate amount 总款额；总额 S=gW(c2'  
aggregate assets and liabilities 总体资产与负债 2w?G.pO#  
aggregate at constant price 按固定价格计算的总体数字 9u wL{P&  
aggregate demand 总需求 U |F>W~%  
aggregate gross position 总持仓量 SZVV40w  
aggregate limit 总限额 "E*8h/4u  
aggregate of salaries tax 合计薪俸税 OoP@-D"e  
aggregate performance 总体表现；总体业绩 {U <tc4^  
aggregate supply 总体供应 M@?"t_e1  
aggregate surplus 总盈余 Q:S\0cI0  
aggregate total 整体总额 )-&nxOP  
aggregate value 总值；合计价值 8.I9}_  
aggregated basis 合计基准  SNvb1&  
aggregated net chargeable income 合计应课税入息实额 =LZ>su  
aggregation 合并计算；合计；总和 ID
8k/t!  
aggregation of incomes of husband and wife 夫妇入息合并计算 B[NJ^b|  
aggregation of property 财产的总和 ,VD6s!(  
agio 差价；贴水 <<3+g"enno  
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》 2ALj}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7o{*Z  
《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》 da*9(!OV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v`)m">e*w  
《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》 |l90g|is
J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Sa]mm/G  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &]nd!N  
agreement for a settlement 授产协议 6MrKi|'X@  
agreement for assignment 转让协议 |}qjqtZ  
agreement for sale 售卖协议；买卖协议 a@|.;#FF  
agreement for sale and purchase 买卖协议 R@r{  
agreement for the payment of interest 支付利息协议 g'G8 3F  
agreement for the repayment of money 还款协议 3kLOoL?  
agreement of reinsurance 再保险协议 Kp_jy.e7&  
Agricultural Bank of China 中国农业银行 }(=ml7)v  
air passenger departure tax 飞机乘客离境税 $e/*/.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,L-C(j  
airport tax 机场税 3.)_uo0;o  
alcohol duty 酒精税 v7@
H\x*  
alienation 让与；让渡；转让 Qp&?L"U)2  
alimony 生活费；赡养费 !b%,'fy
)  
All Ordinaries Index [AOI] 所有普通股指数 ||a`fH  
all risks 全险；综合险 T|f_~#?eV  
All Sales Record for Stock Market 《股票市场成交报告》 -Uf4v6A  
Allied Capital Resources Limited 新联财务有限公司 Tcs3>lJ}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 v_-ls"l  
allocation letter 拨款信件 f-vK}'Z`,  
allocation of fund 分配款项；预留款项 1P
U*:58[  
allocation of profit 利润分配；溢利分配 C
MqM;1  
allocation warrant 拨款令 `2x34  
allotment 分配；配股 hZ#\t  
allotment notice 股份配售通知；配股通知 -]&<Sr-  
allotment of shares 股份分配 n.;3X  
allowable 可获宽免；免税的 #J.u  
allowable business loss 可扣除的营业亏损 R+^zy"~  
allowable expenses 可扣税的支出 oWcACs3fB  
allowance 免税额；津贴；备抵；准备金 yGV{^?yoP  
allowance for debts 债项的免税额 X'2Gi  
allowance for depreciation by wear and tear 耗损折旧免税额 P`!Ak@N  
allowance for funeral expenses 殡殓费的免税额 a97Csxf;7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -ddOh<U>  
allowance for repairs and outgoings 修葺及支出方面的免税额  {@\/a  
allowance to debtor 给债务人的津贴 A}eOR=E  
alteration of capital 资本更改 Wy)('EM  
alternate trustee 候补受托人 YnxU
(v'\  
amalgamation 合并 ?W<cB`
J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #! @m y  
ambit of charges 征税范围；收费范围 <W|1<=z(  
amended valuation 经修订的估值 ,$i<@2/=m  
American Commodities Exchange 美国商品交易所 Qrz*Lvle h  
American Express Bank Limited 美国运通银行 X0x_+b? _  
American Stock Exchange 美国证券交易所 I:/4t^%  
amortization 摊销 -CElk[u  
amount due from banks 存放银行同业的款项 ZW2s[p r  
amount due from banks abroad 存放海外银行同业的款项 [5LMt*Y  
amount due from holding companies 控股公司欠款 /T#
o<D  
amount due from local banks 存放本港银行同业的款项 tAt;bYjb\  
amount due to banks 银行同业的存款 jQIV2TY[  
amount due to banks abroad 海外银行同业的存款 n@o  
amount due to holding companies 控股公司存款 4`G=q^GL,  
amount due to local banks 本港银行同业的存款 L3>4t: 8  
amount due to outport banks 外埠银行同业的存款 (o{)>D  
amount for note issue 发行纸币的款额 F$C+R&V_  
amount of bond 担保契据的款额 4i96UvkZ  
amount of consideration 代价款额 q]?+By-0  
amount of contribution 供款数额 @_uFX!;  
amount of indebtedness 负债款额 }Y$VB%&Hy  
amount of principal of the loan 贷款本金额 W#Cq6N  
amount of rates chargeable 应征差饷数额 I9:%@g]uYw  
amount of share capital 股本额 Z[bv0Pr  
amount of sums assured 承保款额 ,m"l\jP  
amount of variation 变动幅度 0, "ZV}  
amount of vote 拨款数额 JSUzEAKe  
amount payable 应付款额 a~F u  
amount receivable 应收款额 R''Sfz>8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;>'SV~F  
analysis 分析 (aBP|rxg  
ancillary risk 附属风险 mlmnkgl ]  
annual account 周年帐目；周年帐目报表；年度决算；年结 X{|k<^:  
annual accounting date 年结日期 SFOQM*H  
annual allowance 每年免税额；年积金；年度津贴；年津 rOhA*_EG  
annual balance 年度余额 nO%<;-=u\  
annual disposable income 每年可动用收入
kz|[
*%10  
annual estimates 周年预算 t3M0La&  
annual fee 年费 KD9Ca $-  
annual general meeting 周年大会 3?]S,~!F  
annual growth rate 年增率；每年增长率 PKATw>zg<  
annual long-term supplement 长期个案每年补助金 ~EPjZ3 ?  
annual pensionable emolument 可供计算退休金的年薪 s!=!A  
annual report 年报 }K+\8em  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~JT lPU'  
annual return 周年报表；周年申报表；每年报税表格 >d)|r  
Annual Return Rules 《周年报表规则》 _qk9o  
annual review of consumer prices 每年消费物价回顾 rcpvH}N:  
annual roll-forward basis 逐年延展方式 hXBqz9
 
annual salary 年薪 Zm5nLxM  
annual statement 年度报表；年度决算表 ]#+5)[N$>  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;
S{ZC5  
annuitant 年金受益人 M`q#,Y?3^I  
annuity 年金 uJ7,rq  
annuity contract 年金合约 (2 mS v  
annuity on human life 人寿年金 bwT"$Ee  
antecedent debt 先前的债项 WoJ]@Me8  
ante-dated cheque 倒填日期支票 kv[OW"8t  
anticipated expenditure 预期开支 wN$uX#W|  
anticipated net profit 预期纯利 KS8\F0q  
anticipated revenue 预期收入 _GRv  
anti-inflation measure 反通货膨胀措施 g9! dpP  
anti-inflationary stance 反通货膨胀立场 %9cqJ]S  
apparent deficit 表面赤字 r]xdhR5  
apparent financial solvency 表面偿债能力 ;Ce 2d+K  
apparent partner 表面合伙人 _6| /P7"  
application for personal assessment 个人入息课税申请书 s-y'<(ll  
application of fund 资金应用 C}|O#"t^\  
application to release as liquidator and to destruct the books of accounts and documents I(F1S,7  
申请免除清盘人职务及毁灭帐簿与文件 L'zdsa}Et  
appointed actuary 委任精算师 s 0 =@ &/  
appointed auditor 委任核数师；委任审计师 Ynv 9v\n|  
appointed trustee 委任的受托人 ?m`R%>X"  
appointer 委任人 g(M(Hn7  
apportioned pro rata 按比例分摊
\q|e8k4p  
apportionment 分配；分摊 [UUM^!1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >V3W>5X  
apportionment formula 分摊方程式 6eVe}V4W  
apportionment of estate duty 遗产税的分摊 3Ro7M=]  
appraisal 估价；评估 BZ8h*|uT"  
appreciable growth 可观增长 =#J
9  
appreciable impact 显着影响 Q2??Kp]1  
appreciable increase 可观增长 <$Xn:B<H  
appreciation 增值；升值 i,\t]EJA
U  
appreciation against other currencies 相对其他货币升值 ,|=iv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )yfOrsM  
appreciation tax 增值税 >0[qi1  
appropriation 拨款；拨用；拨付 9LUP{(uq  
appropriation account 拨款帐目 +G>aj'\M|  
Appropriation Bill 拨款法案 c'>8pd  
appropriation-in-aid system 补助拨款办法 0^_)OsFA  
approved assets 核准资产 PLlx~A  
approved basket stock 认可一篮子证券 zhD`\&G.  
approved budget 核准预算 6oe$)iV  
approved charitable donation 认可慈善捐款 ~W5>;6f\  
approved charitable institution 认可慈善机构 DRS;lJ2  
approved currency 核准货币；认可货币 KHiYV  
approved estimates 核准预算 ~6pCO
S}  
approved estimates of expenditure 核准开支预算 &ij^FAM  
approved overseas insurer 核准海外保险人 h=mI{w*  
approved overseas trust company 核准海外信托公司 GZ-n! ^  
approved pooled investment fund 核准汇集投资基金 aa'0EU:  
approved provident fund scheme 认可公积金计划 (*c`<|)  
approved provision 核准拨款 -#:Y+"'  
approved redeemable share 核准可赎回股份 !^Qb[ev  
approved regional stock 认可地区性证券 u:p:*u_^I  
approved retirement scheme 认可退休金计划 +Uc&%Px  
approved subordinated loan 核准附属贷款 j.e`ip  
arbitrage 套戥；套汇；套利 Ji)a%j1V9  
arbitrageur 套戥者；套汇者 oc,U4+T  
arbitrary amount 临时款项 rYP8V >  
arrangement 措施；安排；协定 &St~!y6M?  
arrears 欠款 ueS[sN!  
arrears of pay 欠付薪酬 U{.+*e18  
arrears of revenue 逾期未收税款；逾期未收的帐项 'R-JQE-]  
articles of association 组织章程；组织细则；组织章程细则 M?:f^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vs)HbQ  
ascertainment of profit 确定利润 QB oZCLv  
"Asia Clear" “亚洲结算系统” fNmG`Ke  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%K/G+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bE%mgaOh  
Asian Development Fund [ADF] 亚洲发展基金 X.W#=$;$:  
Asian dollar bond 亚洲美元债券 V9);kD  
Asian dollar market 亚洲美元市场 "J0Oa?  
Asian dollar rate 亚洲美元利率 B_6v'=7]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 vf/$`IJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s}pGJ&C  
asked price 沽盘；喊价；索价；卖方报价 )PanJHtU  
assessable income 应评税入息 8EVF<@{]  
assessable loss 应评税亏损 }(hYG"5  
assessable profit 应评税利润 *=KexOa9  
assessable value 应评税值 rVIb'sa  
assessed profit 估定利润 /s-jR]#VA  
assessed value 经评估价值 5O4&BxQ~}  
assessment 评税；评定；估价；评税单 q#':aXcv"  
assessment number 评税编号；估价编号 LU 5 `!0m  
assessment of additional tax 补加税评税 hBs>2u|z9  
assessment of performance 业绩评估；实绩评价 yQQDGFTb!=  
Assessor 评税主任 n=Z[w5  
asset price bubbles 资产价格泡沫 GurE7J^=  
asset-backed securities 具资产保证的证券 [{fF)D<tC  
assets accretion 资产增值 71.:p,Z@z  
assets and liabilities 资产与负债 xX=IMM3  
assets betterment statement 资产递增表；资产改进表 U+3PqWB  
assets lending 实物放款；有抵押贷款 xN":2qy#T  
assets of the company passing on the death 死者去世时转移的公司资产 'AlSq:gZ  
assets pledged as security for liabilities 用作负债抵押的资产 |] f"j':  
assets portfolio 资产投资组合  *
<h  
assets price 资产价格 E.Gh@i  
assets quality 资产质素 eG2qOq$[  
assets realization 资产变现 *j|Tm7C  
assets refinancing arrangement 资产再集资安排 8-
l)TTP&.  
assets securitization 资产证券化 QYCNO#*  
assets situated outside Hong Kong 在香港以外地方的资产 c`N`xU+z  
assets stripping 削减资产；拆卖资产 ]$`s}BN  
assets value 资产值 {D_4~heF  
assignee 承让人 * y"GgI  
assignment 转让；转让书；转让契 Ar{=gENn  
assignment of interest 权益转让 
Cg%I)nz  
assignment of letters patent and trade mark 专利证书及商标转让  PtVN
G  
assignment of property 物业转让；物业转让书 t+TbCe  
assignment right 转让权 `peJ s~V  
assignor 转让人 IUBps0.T\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 wx?{|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 G5
eLs  
associate member 附属会员 v!v0,?b*  
associated body corporate 相联法人团体 B}xo|:f!zj  
associated company 相联公司；联属公司 qytGs@p_  
associated corporation 相联法团 a\2Myj  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K5c7>I%k  
公认会计师公会〔英国〕 s }R:
q  
Association of Futures Exchange Brokers 香港期货经纪协会 4 d1Y\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F|ML$  
association of underwriters 承保人组织 S:GUR6g8D  
assumption of control 接管 eG)/&zQ8  
assurance 担保；保险；转易；转易书 e
z<wEtS  
assurance of interest 权益的转易 %A[p!U  
at 19XX price 按一九ＸＸ年价格计算 NbK?Dg8WJG  
at a discount 按赔价计算；按贴水价格计算；打折扣 A#07Ly8kXn  
at a premium 按溢价计算；按升水价格计算 :+V1682u  
at call 通知付款；按通知 )PZ}^Fa  
at constant market price 按固定市价计算 3U.B[7fOM  
at constant price 按固定价格计算 m
WFZg.#?  
at cost 按成本计算 Q*J ~wuE2  
at current market price 按当时市价计算；按现时市价计算 TH}ycue  
at current price 按当时价格计算；按现时价格计算 7!840 :a?+  
at factor cost 按要素成本计算；按生产要素成本计算 D8Waf  
at money-of-the-day price 按付款当日价格计算 6+d"3-R.  
at or better 按指定或较佳价位〔买卖指令〕 d/99!+r  
at par 按面值计算；平价 4lKbw4[a  
at sight 见票即付 J5_ qqD)  
at the close 按收市盘 Q Fqv,B\<  
at the opening 按开市盘 R*5;J`TW  
attestation 见证；见证条款 n^(yW  
at-the-money option 平价期权 gm8Tm$fY  
attorney 受权人；受托代表人  $.]t1e7s  
attornment 新拥有人承认书 ,,j=RG_  
attributable profit 可归属利润 D/6@bcCSY  
attributable share value 可归属股份价值 m_U6"\n 5  
Auckland Stock Exchange 奥克兰证券交易所 %T*+t"\)  
auction 拍卖 pvd
Z>D-IU  
auctioneer 拍卖商 HG6{`
i  
audit 审计；核数 [/,6O  
Audit Commission 审计署 Fea\ eB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] g~["O!K3  
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〕 5pyvs;As  
audit review 帐目审查 _"Ke=v_5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 XI(
@O)  
audited account 审计帐目；经审计的帐目 p$G3r0@  
audited annual account 经审计的周年帐目 *A9{H>Vq  
audited balance sheet 经审计的资产负债表 $YQ&\[pDA  
auditor 核数师；核数主任；审计师 X@4d~6k?  
auditor's certificate 核数师证明书；审计师证明书 Leick6  
auditor's report 核数师报告；审计师报告 i|noYo_Ah\  
Aussie bond 澳元债券 Mz.&d:  
austerity budget 紧缩预算 !eoec2h#5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |.8=gS5  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]4~D;mv  
Australian Dollar [AUD] 澳元 '>3RZ&O  
Australian Options Market 澳大利亚期权市场 @I.OT  
Australian Securities Commission 澳洲证券事务监察委员会 c,%>7U(w_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 JNg5?V;.U  
Australian Stock Exchange 澳大利亚证券交易所 \$
|
UFx  
Austrian Schilling [ATS] 奥地利先令 eQIi}\`  
authentication 认证；鉴证 KgAX0dM  
authority to purchase 委托购买证；委购书 >-+X;0&  
authorization 认可；核准；授权；授权书 >A "aOV>K  
authorization by direction 指示授权 3VBV_/i;  
authorization by instruction 指令授权 bUB6B  
authorization by warrant 令状授权 pr89zkYw  
authorization of unit trust 单位信托的认可 hs uJ;4}$q  
authorized agent 指定代理人 #,{v Js~  
authorized capital 法定资本 kYa' ] m  
authorized clerk 出市员 ,$[lOFs  
authorized dealer 认可交易商 &4iIzw`  
authorized financial institution 认可财务机构 FMr$cKvE]W  
authorized fund 认可基金 jC8BLyGE_  
authorized fund house 获授权的基金公司；认可基金公司 0].5[Jo  
authorized institution 认可机构 8rNxd=!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #(4hX6?5AI  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 CI{TgL:l  
authorized insurer 获授权保险人；获认可承保人 Jev.o]|_,  
authorized investment 特准投资项目 4Lb<#e13R?  
authorized person 获授权人 _erH]E| [  
authorized representative 获授权代表 5Ozj&Zq  
authorized share capital 法定股本 I2Q?7p  
automated quotation system 自动报价系统 Nh-*Gt?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] UG$i5PV%i  
自动交易系统〔香港期货交易所有限公司〕 v1rGq  
automatic adjustment mechanism 自动调整机制 >s~`K^zS  
automatic adjustment system 自动调整系统 PrxX
L/6  
Automatic Clearing House 自动票据交换所 ArMe[t0$  
automatic exchange rates accumulation system 自动化汇率累集系统 @@&;gWr;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -fn~y1  
automatic teller machine [ATM] 自动柜员机 }c:
0cl  
autopay 自动转帐 H^0KNMf(  
available assets 可用资产 7n.J.<+9  
available fiscal reserve 现存财政储备 )63w&  
available profit 可用利润 ar%Rr"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]F!,Jx  
average 平均；平均数；海损 $>Do&T
U   
average basic salary 平均基本薪金 <#i'3TUR  
average consumer expenditure 平均消费开支；一般消费开支 d7Z\  
average cost 平均成本 >ZWm0nTr  
average cost of land production 增辟土地平均成本 Fx2&ji6u  
average daily turnover 平均每日成交额 BZsxf'eN'  
average daily wage rate 平均每日工资率 )^AO?MW  
average expenditure pattern 平均开支模式 wu3ZSLY  
average growth rate 平均增长率 QBg'VV  
average net fixed assets 固定资产平均净值 gUlZcb  
average of relatives 相对价格平均数 PT=%]o]  
average price 平均价格 :mL.Y em*'  
average propensity to consume 平均消费倾向；一般消费倾向 f.WtD`Oas  
average propensity to save 平均储蓄倾向；一般储蓄倾向 z841g `:C  
average rate 平均率 8[V!e[  
average revenue 平均收入；平均收益 LE"xZxe  
average stock 平均库存；平均存货 QaV*}W  
average yearly rent 平均年租 2*N# %ZUX  
avoidance of double taxation 避免双重课税 ?Eed#pb_  
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 6_7d1.wv9  
#gq3 e  
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