一些有用的会计术语(也不知道发的地方对不对)A

A: {J6sM$aj  
A share Ａ股；甲类股份 RNrYT|  
abatement of tax 减税；减扣免税额 FsPDWy&x  
ABN AMRO Bank N.V. 荷兰银行 4+?ZTc(  
above-the-line expenditure 线上项目支出；经常预算支出 6L
`+z  
above-the-line receipt 线上项目收入；经常预算收入 gp&& c,  
ABSA Asia Limited 南非联合亚洲有限公司 \eSk7C  
absolute change 绝对数值变更 Hpo?|;3D5  
absolute expenditure 实际开支 }+RF~~H/  
absolute guideline figure 绝对准则数字 K7R])*B.~  
absolute interest 绝对权益 3K20f8g  
absolute order of discharge 绝对破产解除令 w)y9!li  
absolute profit margin 绝对利润幅度  _I}L$  
absolute value 实值；绝对值 gBiQIhz  
absolutely vested interest 绝对既得权益 >^\>-U|  
absorbed cost 已吸收成本；已分摊成本 [#*?uu+ jK  
absorption 吸收；分摊；合并 V1fvQ=9  
absorption rate 吸收率；摊配率；分摊率 ?e|:6a+[f  
ACB Finance Limited 亚洲商业财务有限公司 '?>O  
acceptable form of reciprocity 合理的互惠条件 LU IT=+  
acceptable rate 适当利率；适当汇率 R&|)y:bg|  
acceptance agreement 承兑协议 u$@I/q,ou  
acceptance for honour 参加承兑 g!)LhE  
acceptor 承兑人；接受人；受票人 Kac j  
acceptor for honour 参加承兑人 V<7K!<g)b  
accident insurance 意外保险 eYSGxcx  
Accident Insurance Association of Hong Kong 香港意外保险公会 JW.&uV1Z  
accident insurance scheme 意外保险计划 6UAxl3-\  
accident year basis 意外年度基准 zam0(^=  
accommodation 通融；贷款 gl\$jDC9  
accommodation bill 通融票据；空头票据 E `j5y(44  
accommodation party 汇票代发人 !m:PBl5  
account balance 帐户余额；帐户结余 mW(_FS2%,  
account book 帐簿 ?OYwM?Uf  
account collected in advance 预收款项 RDZh>K PG  
account current book 往来帐簿 a4qpnr]0  
account of after-acquired property 事后取得的财产报告 sluZ-,zE  
account of defaulter 拖欠帐目 j[ZniD  
account payable 应付帐款 xW;[}t-QS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G~hILW^  
account receivable 应收帐款 > FcA,  
account receivable report 应收帐款报表 wj5s5dH  
account statement 结单；帐单；会计财务报表 T]Td4T!  
account title 帐户名称；会计科目 qsRfG~Cg  
accountant's report 会计师报告 "91Atb;hJ  
Accountant's Report Rules 会计师报告规则 W]Y!ZfGnN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 LW 3J$Am  
Accounting Arrangements 《会计安排》 }(%}"%$  
accounting basis 会计基础 `L[32B9
  
accounting by Official Receiver 破产管理署署长呈交的帐目 p1gX4t]%}a  
Accounting Circular 《会计通告》 k@)m-K  
accounting class 会计类别 }b\q<sNE{  
accounting date 记帐日期；会计结算日期 IS*
"_o<AR  
accounting for money 款项核算 j%y+W{Q[  
Accounting Officer 会计主任 hA1hE?c`  
accounting period 会计报告期；会计期 vc{]c }  
accounting policy 会计政策；会计方针
f I-"8f0_  
accounting practice 会计惯例 F$yFR  
accounting principle 会计准则 h
\cK  
accounting record 会计记录 0BP~0z  
accounting report 会计报告 | xI_aYv*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^V,/4u  
Accounting Society of China 中国会计学会 E6-(q!"A  
accounting statement 会计报表 N$a-i  
accounting system 会计制度；会计系统 ;Kb[UZ1  
accounting transaction 会计事项；帐务交易 $>s@T(  
accounting treatment 会计处理 7MJ)p$&  
accounting year 会计年度 n~i4yn=  
accretion 增值；添加 8jGoU9  
accrual 应计项目；应累算数目 `ip69 IF2*  
accrual basis 应计制；权责发生制 WK)k-A^q  
accrual basis accounting 应计制会计；权责发生制会计 R.'Gg  
accrue 应累算；应计 _p2<7x i   
accrued benefit 应累算利益 9@*>$6  
accrued charges 应计费用 0bL=l0N$W  
accrued cumulative preference share dividend 应累算的累积优先股股息 UT7lj wT  
accrued expenses 应累算费用 sW3D ( n  
accrued interest payable 应付利息；应计未付利息 oc%le2   
accrued interest receivable 应收利息；应计未收利息 XlJux_LD:  
accrued right 累算权益  %!h+  
accruing profit 应累算的利润 R$m?&1K  
accumulated fiscal reserve 累积财政储备 `a-T95IFy  
accumulated profit 累积利润；滚存溢利 'n.9qxY;  
accumulated reserve 累积储备 $=SYssg7La  
accumulation of surplus income 累积收益盈余 ^M5uLm-_s  
acquired assets 既得资产 "8TMAF|i4  
acquisition 收购；购置；取得 a2_IF,p*?  
acquisition cost 购置成本 He;%6OG{  
acquisition expenses 购置费用 ]H'82
a  
acquisition of 100% interest 收购全部股权 *G|]5  
acquisition of control 取得控制权 l8lR5<  
acquisition of fixed assets 购置固定资产 .Tqvy)'  
acquisition of shell “买壳” wT
bIS~!gF  
acquisition price 收购价 VOOThdR  
act of God 天灾 yVv3S[J  
acting partner 执事合伙人 !)3Su=*R  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ):EXh#  
active partner 积极参与的合伙人 E004"E<E  
active trading 交投活跃 8_$2aqr  
actual circulation 实际流通 / hdl  
actual cost 实际成本 U.h PC3  
actual expenditure 实际开支；实际支出 !7*/lG  
actual income 实际入息；实际收入；实际收益 \)kAhKtG  
actual market 现货市场 ?|YQtY  
actual price 现货价；实际价格 gy`qEY~B&  
actual profit 实际利润 HW,55#yG  
actual quotation 实盘；实际价位；实际报价 ZP/=R<<  
actual year basis 按实际年度计算 .JKa
C>oX  
actuals 实货 +N&(lj  
actuarial investigation 精算调查  :!FwF65  
actuarial principle 精算原则 <q=B(J'  
actuarial report 精算师报告 EPnB%'l\c  
Actuarial Society of Hong Kong 香港精算学会 8gm[Q[  
actuarial valuation 精算师估值 SntYi0,`  
actuary 精算师 *heQ@ww  
ad referendum agreement 暂定协议；有待覆核的协定 D];([:+4  
ad valorem duty 从价税；按值征税 cSDCNc*%  
ad valorem duty system 从价税制 Z}StA0F_  
ad valorem fee 从价费 F
a^]\:  
ad valorem tariff 从价关税 d>psqmQ  
additional allowance 额外免税额 l(4.
/M  
additional amount for unexpired risk 未过期风险的额外款额 ,Gx=e!-N5  
additional assessable profit 补加应评税利润 "g[UX{L  
additional assessment 补加评税 _I5+o\;1  
additional commitment 额外承担 gcF><i6  
additional commitment vote 额外承担拨款 _J;a[Ky+[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Hf|:A(vCx  
additional dependent parent allowance 供养父母额外免税额 w2AWdO6  
additional provision 额外拨款 @6`@.iZ  
additional stamp duty 附加印花税 +c_CYkHJ/  
additional tax 补加税罚款；补加税款 !Ve3:OZ.nO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UeQ%(f  
adjudged bankrupt 被裁定破产 J/2pS  
adjudicated bankrupt 裁定破产人 "!?Ya{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 d_B5@9e#  
adjudication of bankruptcy 裁定破产；宣告破产 W)O'(D  
adjudication of insolvency 裁定无力偿还债务 6E4L4Vb  
adjusted actual 经调整的实数；调整后的实数 JwVv+9hh  
adjusted current assets 经调整的流动资产；调整后的流动资产 4`]1W,t  
adjusted figure 经调整的数字；调整后的数额 1_]l|`Po  
adjusted liabilities 经调整的负债；调整后的负债 e|y~q0Q$  
adjusted loss 经调整的亏损；调整后的亏损 w Vmy`OV/  
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 #JM*QVzv  
adjusted profit 经调整的利润；调整后的利润 .JjuY'-Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^[akB|#\9  
adjusted value 经调整的价值；调整后的价值 NebZGD2K  
adjustment 调整；修订；理算〔保险〕 >X)G`N@!  
adjustment centre 调剂中心 H>9$L~  
adjustment lag 调整过程的时间差距；调整时差 =Ybu_>  
adjustment mechanism 调整机制 aQ\O ]gCE  
adjustment of loss 亏损调整 _?<Fc8F  
adjustment process 调整过程；调整程序 e0 EJ[bG  
adjustment range 调整幅度 r6G)R+#  
administered exchange rate 受管制汇率 ~=*_I4,+r  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Mq$=zsj  
administration expenses 行政费用 vj0?b/5m  
administration fee 手续费；行政费 >?<d}9X  
administration in bankruptcy 破产管理 Xw5"JE!.  
administration order 遗产管理令 i[J',  
administrator 管理人；遗产管理人 %R>MSSjvr  
administrator of the estate 遗产管理人 GjBQxn  
admission of debt 债项承认书 `#U6`[[  
admission of proof 接纳债权证明 +__Rk1CVh  
advance 放贷款项；垫付款项；预支款项；预付款项 S0yT%V  
advance account 暂支帐目；预付款帐户 uM#/  
advance compensation 预付补偿金 mQJGKh&Pk  
advance from shareholder 股东垫款 dGjvSK<1@  
advance pending reimbursement 预支以待日后付还 K2Zy6lGOZ  
advanced economy 先进经济体系 d?.x./1[qi  
advancement 预付；预付财产 R\?!r4  
advances warrant 垫款令 _Qas+8NW  
advancing 贷出 Mk;j"ZDF  
adverse balance 逆差 f^ qQ5N  
adverse exchange 逆汇 >sq9c/}X  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;k]pq4E  
advice for collection 托收通知书 IK);BN2<L  
advice of drawing 提款通知书；汇票通知书 {]]I4a  
advice of payment 付款通知 ~gD]JiiA  
Advisory Committee [Securities and Futures Commission] [U0c
 
谘询委员会〔证券及期货事务监察委员会〕 9mZ1 a6,x  
Advisory Committee on Diversification 经济多元化谘询委员会 0Jr<>7Q1  
affidavit 誓章；遗产申报誓章 X)+N>8o?N  
affidavit of no receipt 述明无收款的誓章 ^xrR3m*d  
affiliate 联号；联营公司；附属公司 i`;
I"oY4  
affiliated company 附属公司；联号；联营公司 duCm+4,.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :1Cc~+]w(u  
affordability 负担能力 OMU#Sx!6  
African Development Bank [AfDB] 非洲开发银行 Hn)=:lI  
after-acquired property 事后取得的财产 {[+gM?  
after-hours dealing 市后交易 LtBH4A  
after-tax profit 税后盈利；税后利润；税后溢利 HS7!
O  
agency agreement 代理协议 EC0auB7G  
agency expenses 代理机构的开支 +FR"Gt$g  
agency fee 代理费 Kkm7L-  
Agency Law 《代理法》 I(e
>ff  
agent 代理人；承销人 ';%g^!lM a  
agent of company 公司代理人 D~}4N1  
agent's fee 代理人费；经纪费 qMkP/BjV  
aggregate 总计；总数；总体数字 [(mq8Nb  
aggregate amount 总款额；总额 $nW>]S\|  
aggregate assets and liabilities 总体资产与负债 /e\dsC{uJ  
aggregate at constant price 按固定价格计算的总体数字 y:L|]p}huE  
aggregate demand 总需求 zoU.\]#C  
aggregate gross position 总持仓量 57r)&8  
aggregate limit 总限额 <Jx{Uv  
aggregate of salaries tax 合计薪俸税 "O`;zC  
aggregate performance 总体表现；总体业绩 ?W(f%/B#  
aggregate supply 总体供应 yLP0w^Q  
aggregate surplus 总盈余 M<729M  
aggregate total 整体总额 IP3-lru  
aggregate value 总值；合计价值 yY+2;`CH  
aggregated basis 合计基准 6-~  
aggregated net chargeable income 合计应课税入息实额 Velm
q'n  
aggregation 合并计算；合计；总和 foeVjL:T  
aggregation of incomes of husband and wife 夫妇入息合并计算 tj0vB]c  
aggregation of property 财产的总和 6yU~^))bx  
agio 差价；贴水 #LZ`kSlv4  
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》 = N#Ww
NC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zV]0S o  
《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》 pP#?|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tXx9N_/  
《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》 LuVj9+1 S  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a5iMCmL
+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 SV~xNzo~  
agreement for a settlement 授产协议 h$!qb'|  
agreement for assignment 转让协议 lc#H%Qlg  
agreement for sale 售卖协议；买卖协议 ]8#{rQ(  
agreement for sale and purchase 买卖协议 5^k#
fl2  
agreement for the payment of interest 支付利息协议 9fiZ5\  
agreement for the repayment of money 还款协议 DEB
gb  
agreement of reinsurance 再保险协议 vl
D]!]V:h  
Agricultural Bank of China 中国农业银行 TsD >m  
air passenger departure tax 飞机乘客离境税 v7-'H/d.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 qrdI"  
airport tax 机场税 ;dnn 2)m  
alcohol duty 酒精税 #[8gH>7
 
alienation 让与；让渡；转让 R8E<;^?j  
alimony 生活费；赡养费 v#6.VUAw  
All Ordinaries Index [AOI] 所有普通股指数 D7@10;F}[  
all risks 全险；综合险 ^V:YNUqp#  
All Sales Record for Stock Market 《股票市场成交报告》 &Fi8@0Fh  
Allied Capital Resources Limited 新联财务有限公司 Um~jp:6p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }MX`WW0\]Z  
allocation letter 拨款信件 ~?p > L  
allocation of fund 分配款项；预留款项 +%yh@X6  
allocation of profit 利润分配；溢利分配 PIA&s6U  
allocation warrant 拨款令 N  P"z  
allotment 分配；配股 ;# {x_>M  
allotment notice 股份配售通知；配股通知 (
7IF5g\  
allotment of shares 股份分配 Q*wx6Pu8  
allowable 可获宽免；免税的 %bsdC0xM  
allowable business loss 可扣除的营业亏损 sk5\"jna  
allowable expenses 可扣税的支出 rk~/^(!  
allowance 免税额；津贴；备抵；准备金 ^Iz.O  
allowance for debts 债项的免税额 }XUHP%  
allowance for depreciation by wear and tear 耗损折旧免税额 ?:ZH%R_`a  
allowance for funeral expenses 殡殓费的免税额 ;(sb^O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X
:Zqgf  
allowance for repairs and outgoings 修葺及支出方面的免税额 &$=F$  
allowance to debtor 给债务人的津贴 |!|`Je3 K  
alteration of capital 资本更改 bhI8b/  
alternate trustee 候补受托人 [ /D/  
amalgamation 合并 H\S,^)drJ?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iPIA&)x}  
ambit of charges 征税范围；收费范围 BK +JHT  
amended valuation 经修订的估值 L/ZZe5I  
American Commodities Exchange 美国商品交易所 CR/
LV]G  
American Express Bank Limited 美国运通银行 V$@2:@8mo  
American Stock Exchange 美国证券交易所 4 (yHD  
amortization 摊销 dug RO[  
amount due from banks 存放银行同业的款项 k91Y"_&  
amount due from banks abroad 存放海外银行同业的款项 ~UnfS};
U  
amount due from holding companies 控股公司欠款 6B 8!2  
amount due from local banks 存放本港银行同业的款项 8_uDxd  
amount due to banks 银行同业的存款 2|cIu 'U  
amount due to banks abroad 海外银行同业的存款 >
[p+L='  
amount due to holding companies 控股公司存款 *-n$n  
amount due to local banks 本港银行同业的存款 <Z5prunov  
amount due to outport banks 外埠银行同业的存款 acH.L_B:  
amount for note issue 发行纸币的款额 w8E,zH  
amount of bond 担保契据的款额 9> |rIw  
amount of consideration 代价款额 HG^8&uh]  
amount of contribution 供款数额 hk=+t&Y<H  
amount of indebtedness 负债款额 D&'".N,}  
amount of principal of the loan 贷款本金额 [:o#d`^  
amount of rates chargeable 应征差饷数额 ~5|a9HV:  
amount of share capital 股本额 ^mGTZxO  
amount of sums assured 承保款额 =m40{  
amount of variation 变动幅度 Pg:Nz@CQ  
amount of vote 拨款数额 eY-$hnUe  
amount payable 应付款额 u0x\5!?2  
amount receivable 应收款额 i"b*U5k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y8d%L;b[D  
analysis 分析 YONg1.^!(  
ancillary risk 附属风险 JmBYD[h,  
annual account 周年帐目；周年帐目报表；年度决算；年结 *)w 8fq  
annual accounting date 年结日期 J:>TV.TP  
annual allowance 每年免税额；年积金；年度津贴；年津 xS.0u"[  
annual balance 年度余额 u/MIB`@,  
annual disposable income 每年可动用收入 5pDxFs=v  
annual estimates 周年预算 4uv }6&R  
annual fee 年费 &O'yhAP] j  
annual general meeting 周年大会 iCHZ{<k  
annual growth rate 年增率；每年增长率 #*~ (  
annual long-term supplement 长期个案每年补助金 .1}u0IbJ  
annual pensionable emolument 可供计算退休金的年薪 sC#Ixq'ls7  
annual report 年报 (d (whlF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M,9WF)p)V  
annual return 周年报表；周年申报表；每年报税表格 0t9G
$2
3  
Annual Return Rules 《周年报表规则》 `*slQ}i  
annual review of consumer prices 每年消费物价回顾 t;*'p  
annual roll-forward basis 逐年延展方式
`R^)<v*  
annual salary 年薪 T}zi P  
annual statement 年度报表；年度决算表 [-%oO  
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 w#o<qrpHf  
annuitant 年金受益人 0 cQf_o  
annuity 年金 :9)>!+|'  
annuity contract 年金合约 l+#`  
annuity on human life 人寿年金 $Fo ,$  
antecedent debt 先前的债项 O`2%
@%?I  
ante-dated cheque 倒填日期支票 Fb_~{q  
anticipated expenditure 预期开支 isaT0__8  
anticipated net profit 预期纯利 :ortyCB:H  
anticipated revenue 预期收入 (cMrEuv  
anti-inflation measure 反通货膨胀措施 U9@q"v-  
anti-inflationary stance 反通货膨胀立场 wU=(_S,c  
apparent deficit 表面赤字 J3$ihH.  
apparent financial solvency 表面偿债能力 OLiYjYd  
apparent partner 表面合伙人 SsaF><{5R  
application for personal assessment 个人入息课税申请书 SVR AkP-  
application of fund 资金应用 ;zGGT^Dn  
application to release as liquidator and to destruct the books of accounts and documents ~
v
5tx  
申请免除清盘人职务及毁灭帐簿与文件 6L4B$'&KQZ  
appointed actuary 委任精算师 R&-bA3w$  
appointed auditor 委任核数师；委任审计师 s0\X%U("  
appointed trustee 委任的受托人 R)H@'X  
appointer 委任人 ~"LOw_BRh  
apportioned pro rata 按比例分摊 R%ddB D\?  
apportionment 分配；分摊 ($3Qj
H_@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |GMK@Q'0:  
apportionment formula 分摊方程式 l@^RbF['  
apportionment of estate duty 遗产税的分摊 2Gj&7A3b  
appraisal 估价；评估 F|"NJ*o}  
appreciable growth 可观增长 xX&*&RPZ  
appreciable impact 显着影响 ch-GmAj 9  
appreciable increase 可观增长 !?KY;3L:  
appreciation 增值；升值 *z(.D\{%  
appreciation against other currencies 相对其他货币升值 3Y=S^*ztd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Obw uyhjQ  
appreciation tax 增值税  :&Ul  
appropriation 拨款；拨用；拨付 '; qT
 
appropriation account 拨款帐目 Hv%a\WNS1  
Appropriation Bill 拨款法案 f",B;C  
appropriation-in-aid system 补助拨款办法 SI@I  
approved assets 核准资产 MF& +4$q  
approved basket stock 认可一篮子证券 M+ H$Jjcs  
approved budget 核准预算 $1w8GI\J  
approved charitable donation 认可慈善捐款 Z{e5 OJ  
approved charitable institution 认可慈善机构 'SuYNA)
  
approved currency 核准货币；认可货币 1sgoT f%  
approved estimates 核准预算 &)wQ|{P~k  
approved estimates of expenditure 核准开支预算 v7g-M  
approved overseas insurer 核准海外保险人 QN0Ik
 2L  
approved overseas trust company 核准海外信托公司 q-uYfXZ{j  
approved pooled investment fund 核准汇集投资基金 y(q1~73s  
approved provident fund scheme 认可公积金计划 ]C
Tu|  
approved provision 核准拨款 jx-W$@  
approved redeemable share 核准可赎回股份 K%Rx5 
S  
approved regional stock 认可地区性证券 pa.W-qyu  
approved retirement scheme 认可退休金计划 s(zG.7*3n  
approved subordinated loan 核准附属贷款 Yc9 M6=E^  
arbitrage 套戥；套汇；套利 h'N,oDB)  
arbitrageur 套戥者；套汇者 n9)/(=)>*  
arbitrary amount 临时款项 haY.rH]z  
arrangement 措施；安排；协定 4YdmG.CU  
arrears 欠款 /423!g0Q  
arrears of pay 欠付薪酬 :CV&WP  
arrears of revenue 逾期未收税款；逾期未收的帐项 u|Db%)
[  
articles of association 组织章程；组织细则；组织章程细则 2Qn%p[#n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `B^?Za,xN  
ascertainment of profit 确定利润 VD1*br^,  
"Asia Clear" “亚洲结算系统” KC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^^v\ T  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "F0,S~tZZ  
Asian Development Fund [ADF] 亚洲发展基金 hLBX,r)u  
Asian dollar bond 亚洲美元债券
}|x]8zL8G  
Asian dollar market 亚洲美元市场 6 Iup4sP  
Asian dollar rate 亚洲美元利率 d,$[633It}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Vls*fY:W  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Um*{~=;u  
asked price 沽盘；喊价；索价；卖方报价 M34*$>bk  
assessable income 应评税入息 Z EG  
assessable loss 应评税亏损 \b' <q  
assessable profit 应评税利润 bZ0r/f,n$  
assessable value 应评税值 c.NAUe_3  
assessed profit 估定利润 '!Q[
+@$  
assessed value 经评估价值 5<&<61[A  
assessment 评税；评定；估价；评税单 8pPAEf  
assessment number 评税编号；估价编号 qG~O]($  
assessment of additional tax 补加税评税 c1Dhx,]ad  
assessment of performance 业绩评估；实绩评价 1z*]MYU  
Assessor 评税主任 1z{AzpMZ  
asset price bubbles 资产价格泡沫 )82x)c<e  
asset-backed securities 具资产保证的证券 n|{x\@VeF  
assets accretion 资产增值 |3vQmd !2}  
assets and liabilities 资产与负债 * \f(E#wa  
assets betterment statement 资产递增表；资产改进表 ;@Ls"+
g  
assets lending 实物放款；有抵押贷款 uI+h9j$vS  
assets of the company passing on the death 死者去世时转移的公司资产 ][D<J0  
assets pledged as security for liabilities 用作负债抵押的资产 Z
Jd1Lx  
assets portfolio 资产投资组合 *-gS u  
assets price 资产价格 +   
assets quality 资产质素 tV%M2DxS  
assets realization 资产变现 }`>u+iH#a  
assets refinancing arrangement 资产再集资安排 <Y9ps`{}:  
assets securitization 资产证券化 wxF9lZz  
assets situated outside Hong Kong 在香港以外地方的资产 x"*u98&3  
assets stripping 削减资产；拆卖资产 z%]~^k8  
assets value 资产值 ZSHc@r*>  
assignee 承让人 17J|g.]m-&  
assignment 转让；转让书；转让契 Kh3*\xT  
assignment of interest 权益转让 yl)}1DPP  
assignment of letters patent and trade mark 专利证书及商标转让 ~,dj)x 3M  
assignment of property 物业转让；物业转让书 HZ]'?&0  
assignment right 转让权 LkNC8V
  
assignor 转让人 $Nnz|y  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :Bda]]Y=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 trg+")a  
associate member 附属会员 pbAQf3  
associated body corporate 相联法人团体 *O+YhoR?  
associated company 相联公司；联属公司 ,HR~oT^  
associated corporation 相联法团 f |aO9w   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C$Ldz=d  
公认会计师公会〔英国〕 oO!@s`  
Association of Futures Exchange Brokers 香港期货经纪协会 9fyk7~V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Fj-mo>"  
association of underwriters 承保人组织 OY/QA  
assumption of control 接管 ss |<\DE+  
assurance 担保；保险；转易；转易书 7*uG9iX  
assurance of interest 权益的转易 )}vQ?n[:'  
at 19XX price 按一九ＸＸ年价格计算 n omtP }  
at a discount 按赔价计算；按贴水价格计算；打折扣 7G!SlC X}W  
at a premium 按溢价计算；按升水价格计算 Spt[b.4mF  
at call 通知付款；按通知 EzwYqw  
at constant market price 按固定市价计算 /6b(w=pk  
at constant price 按固定价格计算 JYs*1
<  
at cost 按成本计算 8gr&{-5  
at current market price 按当时市价计算；按现时市价计算 |$^,e%bE  
at current price 按当时价格计算；按现时价格计算 1u'x|Un  
at factor cost 按要素成本计算；按生产要素成本计算 d{I|4h  
at money-of-the-day price 按付款当日价格计算 ?}lgwKBHl;  
at or better 按指定或较佳价位〔买卖指令〕 @4_W}1W  
at par 按面值计算；平价 ,RDxu7iT  
at sight 见票即付  E~jNUTq  
at the close 按收市盘 "\]kK@,  
at the opening 按开市盘 `)!)}PXl  
attestation 见证；见证条款 Hk(w\   
at-the-money option 平价期权  &EV|knW  
attorney 受权人；受托代表人 ngn%"xYX  
attornment 新拥有人承认书  qqLmjDv  
attributable profit 可归属利润 ok2$ p  
attributable share value 可归属股份价值 9^)ochY3  
Auckland Stock Exchange 奥克兰证券交易所 (Sv7^}j  
auction 拍卖 !G Z2|~f9  
auctioneer 拍卖商 R84g<  
audit 审计；核数 2-. g>'W  
Audit Commission 审计署 }mk9-7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fw'$HV76  
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〕 NhS0D=v6  
audit review 帐目审查 ~`u?|+*BO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 c-n
'F+fZ  
audited account 审计帐目；经审计的帐目 ^s_E|~U  
audited annual account 经审计的周年帐目 9c46|  
audited balance sheet 经审计的资产负债表 1DN,  
auditor 核数师；核数主任；审计师 qdjRw#LS^q  
auditor's certificate 核数师证明书；审计师证明书 m>jX4D7KZ  
auditor's report 核数师报告；审计师报告 {.DI[@.g  
Aussie bond 澳元债券 Xo;J
1H  
austerity budget 紧缩预算 [P`Q_L,+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #c./<<P5}  
Australia All Ordinaries Index 澳洲所有普通股票指数 _T<ney}Y<  
Australian Dollar [AUD] 澳元 >5i1M^g(  
Australian Options Market 澳大利亚期权市场 m%'9zL c  
Australian Securities Commission 澳洲证券事务监察委员会 HkGzy
Dt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g=:%j5?.e  
Australian Stock Exchange 澳大利亚证券交易所 jrvhTej  
Austrian Schilling [ATS] 奥地利先令 av&dGsFP  
authentication 认证；鉴证 !nU  
authority to purchase 委托购买证；委购书 `3*>tq  
authorization 认可；核准；授权；授权书 w1h07_u;v  
authorization by direction 指示授权 "u3  
authorization by instruction 指令授权 >/ECLP  
authorization by warrant 令状授权 'h([Y8p{  
authorization of unit trust 单位信托的认可 f@Hp,-  
authorized agent 指定代理人 Bm;{dO  
authorized capital 法定资本 XGk8Ki3w  
authorized clerk 出市员 f8B*D4R}  
authorized dealer 认可交易商 )p).}"   
authorized financial institution 认可财务机构 sbQmPV  
authorized fund 认可基金 RT F9;]Ti  
authorized fund house 获授权的基金公司；认可基金公司 Z[slN5]([  
authorized institution 认可机构 /px*v<Aw1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7Z93`A-=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^kch]?  
authorized insurer 获授权保险人；获认可承保人 b=Zg1SqV  
authorized investment 特准投资项目 4qrPAt  
authorized person 获授权人 kZWc(LwA  
authorized representative 获授权代表 l)Q,*i  
authorized share capital 法定股本 bv)E>%Yy  
automated quotation system 自动报价系统 4;7<)&#h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >8#(GXnSt  
自动交易系统〔香港期货交易所有限公司〕 o.Mb~8Yu  
automatic adjustment mechanism 自动调整机制 ec)G~?FH  
automatic adjustment system 自动调整系统 mdoy1a  
Automatic Clearing House 自动票据交换所 D-8%lGS
 
automatic exchange rates accumulation system 自动化汇率累集系统 ?k<wI)JR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Wu2#r\  
automatic teller machine [ATM] 自动柜员机 POtDge  
autopay 自动转帐 jcYI"f"~  
available assets 可用资产 N?p9h{DG  
available fiscal reserve 现存财政储备 wGBQ.Ve[  
available profit 可用利润 VX[{X8PkS  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }^pnwo9vV  
average 平均；平均数；海损 VjMd&>G  
average basic salary 平均基本薪金 GLv}|>W  
average consumer expenditure 平均消费开支；一般消费开支 MVe5j+8  
average cost 平均成本 uY5f mM9  
average cost of land production 增辟土地平均成本 'B8fc-n  
average daily turnover 平均每日成交额 @j9yc  
average daily wage rate 平均每日工资率 ~g;(`g  
average expenditure pattern 平均开支模式 S2*-UluG  
average growth rate 平均增长率 aEy_H-6f  
average net fixed assets 固定资产平均净值 +0^N#0)  
average of relatives 相对价格平均数 0d9rJv}~  
average price 平均价格 R0gjx"U  
average propensity to consume 平均消费倾向；一般消费倾向 &dbX>u q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |2 g }i\  
average rate 平均率 tZk@ RX  
average revenue 平均收入；平均收益 ZBJ.dK?Ky|  
average stock 平均库存；平均存货 IgLP=mqcWK  
average yearly rent 平均年租
8Nd +  
avoidance of double taxation 避免双重课税 MP w@O0QS  
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 (x&#>5  
+ulX(u(,  
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