一些有用的会计术语(也不知道发的地方对不对)A

A: `jV0;sPd;  
A share Ａ股；甲类股份 &~k/G  
abatement of tax 减税；减扣免税额 6wF?FtT  
ABN AMRO Bank N.V. 荷兰银行 8\yH7H  
above-the-line expenditure 线上项目支出；经常预算支出 #*9*[Xbi  
above-the-line receipt 线上项目收入；经常预算收入 %B~`bUHjq  
ABSA Asia Limited 南非联合亚洲有限公司 SQeQ"k|P%  
absolute change 绝对数值变更 !{4p+peqJV  
absolute expenditure 实际开支 oreSu;`$  
absolute guideline figure 绝对准则数字 cZwQ{9>  
absolute interest 绝对权益 D^A_0@  
absolute order of discharge 绝对破产解除令 %|;^[^7+}t  
absolute profit margin 绝对利润幅度 WaHTzIa[  
absolute value 实值；绝对值 |m=@;B|  
absolutely vested interest 绝对既得权益 6G(k{S  
absorbed cost 已吸收成本；已分摊成本 "u%$`*  
absorption 吸收；分摊；合并 I*#~@:4
*  
absorption rate 吸收率；摊配率；分摊率 pG" 4qw  
ACB Finance Limited 亚洲商业财务有限公司 pZH bj2~  
acceptable form of reciprocity 合理的互惠条件 $)'{+1  
acceptable rate 适当利率；适当汇率 (s9?#t6  
acceptance agreement 承兑协议 -F*j`  
acceptance for honour 参加承兑 5B51^"  
acceptor 承兑人；接受人；受票人 &o?pZ(\C  
acceptor for honour 参加承兑人 kh`X92~  
accident insurance 意外保险 Kkd7D_bZ*  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]-R8W/fDn  
accident insurance scheme 意外保险计划 J)R2O4OEd  
accident year basis 意外年度基准 LJBoS]~  
accommodation 通融；贷款 lFB Ka ,6  
accommodation bill 通融票据；空头票据 Qc3!FW<26  
accommodation party 汇票代发人 0xPML}|V  
account balance 帐户余额；帐户结余 D
b2G)63  
account book 帐簿 d>(dSKx  
account collected in advance 预收款项 eo@:@O+bm  
account current book 往来帐簿 IlaH,J7n  
account of after-acquired property 事后取得的财产报告 xUG|@xIwc  
account of defaulter 拖欠帐目 =U^B,q  
account payable 应付帐款 LIR2B"3F  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  Pg`^EJ+  
account receivable 应收帐款 EqOB 0\  
account receivable report 应收帐款报表 [*1c.&%(  
account statement 结单；帐单；会计财务报表 i1/FNem  
account title 帐户名称；会计科目 K
46mE   
accountant's report 会计师报告 QJv,@@mu  
Accountant's Report Rules 会计师报告规则 NoPM!.RU{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^c=@2#^\  
Accounting Arrangements 《会计安排》 \TKv3N  
accounting basis 会计基础 !D  
accounting by Official Receiver 破产管理署署长呈交的帐目 'dx4L }d  
Accounting Circular 《会计通告》 nrZv>r  
accounting class 会计类别 ok7DI  
accounting date 记帐日期；会计结算日期 V-jo2+Y5=  
accounting for money 款项核算 !1!uB }  
Accounting Officer 会计主任 VB[R!S
=  
accounting period 会计报告期；会计期 *{C)o0D  
accounting policy 会计政策；会计方针 p<jHUG4?'  
accounting practice 会计惯例 :}E*u^v K  
accounting principle 会计准则 QJ$]~)w?H  
accounting record 会计记录 _/KW5  
accounting report 会计报告 vK6bpzI 3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6z/8nf +u  
Accounting Society of China 中国会计学会 (US8Sc  
accounting statement 会计报表 1Og9VG1^  
accounting system 会计制度；会计系统 +[cm  
accounting transaction 会计事项；帐务交易 oiklRf  
accounting treatment 会计处理 SBYRN##n_  
accounting year 会计年度 /R^!~J50  
accretion 增值；添加 bi,%QZZ  
accrual 应计项目；应累算数目 uH]^/'8vBd  
accrual basis 应计制；权责发生制 Y}4dW'  
accrual basis accounting 应计制会计；权责发生制会计 |R+=Yk&u  
accrue 应累算；应计 {"@Bf<J#  
accrued benefit 应累算利益 ?Ww',e  
accrued charges 应计费用 A^g81s.5  
accrued cumulative preference share dividend 应累算的累积优先股股息 N`#v"f<~Q  
accrued expenses 应累算费用 D-[0^  
accrued interest payable 应付利息；应计未付利息 Tvk=NJ  
accrued interest receivable 应收利息；应计未收利息 Q(%uDUg%  
accrued right 累算权益 ,PY<AI^59  
accruing profit 应累算的利润 H9&?<j1n  
accumulated fiscal reserve 累积财政储备
SH5k^EJ  
accumulated profit 累积利润；滚存溢利 u<+;]8[o  
accumulated reserve 累积储备 PY`V]|J  
accumulation of surplus income 累积收益盈余 (/uL6W d0  
acquired assets 既得资产 BURiLEYZl  
acquisition 收购；购置；取得 |FKo}>4  
acquisition cost 购置成本 v}iJ:'  
acquisition expenses 购置费用 #ReW#?P%b/  
acquisition of 100% interest 收购全部股权 =r GkM.^  
acquisition of control 取得控制权 YXBS!89m  
acquisition of fixed assets 购置固定资产 $-o39A#  
acquisition of shell “买壳” G"J6X e  
acquisition price 收购价 !4 6^}3  
act of God 天灾 :CH'Bt4<  
acting partner 执事合伙人 4$_8#wB1&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 'o5[:=K  
active partner 积极参与的合伙人 LxMOs Nv  
active trading 交投活跃  gs9f2t  
actual circulation 实际流通 GF k?Qf{u  
actual cost 实际成本 gAR];(*  
actual expenditure 实际开支；实际支出 >.B+xn=  
actual income 实际入息；实际收入；实际收益 6.ap^9AD  
actual market 现货市场 YP#OI6u  
actual price 现货价；实际价格 qHvW{0E  
actual profit 实际利润 ph69u #Og  
actual quotation 实盘；实际价位；实际报价 |rNm_L2  
actual year basis 按实际年度计算 L5U>`lx6$  
actuals 实货 HI:E&20y  
actuarial investigation 精算调查 b"x:IDW qG  
actuarial principle 精算原则 ujwI4oj"c  
actuarial report 精算师报告 W>+<r9Rt4  
Actuarial Society of Hong Kong 香港精算学会 !3Pl]S~6!  
actuarial valuation 精算师估值 {\
.2h  
actuary 精算师 2b!b-  
ad referendum agreement 暂定协议；有待覆核的协定 ZW,PZ<  
ad valorem duty 从价税；按值征税 Q>||HtF$A  
ad valorem duty system 从价税制 )L_jR%2j  
ad valorem fee 从价费 Rov0  
ad valorem tariff 从价关税 6Q\n<&,{  
additional allowance 额外免税额 F=#zy#@.  
additional amount for unexpired risk 未过期风险的额外款额 W&rjJZY6  
additional assessable profit 补加应评税利润 #`?uV)(  
additional assessment 补加评税 b>fDb J0  
additional commitment 额外承担 Xf#uK\f  
additional commitment vote 额外承担拨款 n NAJ8z}Nt  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }LE.kd&  
additional dependent parent allowance 供养父母额外免税额 7O"T`>  
additional provision 额外拨款 qo'pU/@  
additional stamp duty 附加印花税 0k3
^+#J  
additional tax 补加税罚款；补加税款 +y-:(aP  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :<nL9y jt  
adjudged bankrupt 被裁定破产 k ^+h>B-;  
adjudicated bankrupt 裁定破产人 .]8 Jeb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LV9\  
adjudication of bankruptcy 裁定破产；宣告破产 tMupX-V  
adjudication of insolvency 裁定无力偿还债务 ^gv)[  
adjusted actual 经调整的实数；调整后的实数 c L84}1QD  
adjusted current assets 经调整的流动资产；调整后的流动资产 KxiZx I  
adjusted figure 经调整的数字；调整后的数额 M"~B_t,Nw  
adjusted liabilities 经调整的负债；调整后的负债 &0Nd9%>  
adjusted loss 经调整的亏损；调整后的亏损 ;r8,Wx@f1C  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ZVda0lex&  
adjusted profit 经调整的利润；调整后的利润 6`EyzB%.$  
adjusted surplus 经调整的盈余额；调整后的盈余额 6~D:O?2  
adjusted value 经调整的价值；调整后的价值 C10A$=!  
adjustment 调整；修订；理算〔保险〕 F7=a|g  
adjustment centre 调剂中心 mB_ba1r  
adjustment lag 调整过程的时间差距；调整时差 t$s)S>  
adjustment mechanism 调整机制 Rk`c'WP0*  
adjustment of loss 亏损调整 tXfB.[U  
adjustment process 调整过程；调整程序 {K:/(\  
adjustment range 调整幅度
|"l g4S%  
administered exchange rate 受管制汇率 3):7mE(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 I8?egDkk  
administration expenses 行政费用 6:QJ@j\  
administration fee 手续费；行政费 r\L:JTZ$  
administration in bankruptcy 破产管理 0
z\=uQ0  
administration order 遗产管理令 23+>K  
administrator 管理人；遗产管理人 40+E#z)  
administrator of the estate 遗产管理人 48w3gye  
admission of debt 债项承认书 m@"!=CTKd  
admission of proof 接纳债权证明 M*@MkN*u&  
advance 放贷款项；垫付款项；预支款项；预付款项 e?F r/n  
advance account 暂支帐目；预付款帐户 WqwD"WX+w  
advance compensation 预付补偿金 5MiWM2"X\  
advance from shareholder 股东垫款 LgB}!OLQ  
advance pending reimbursement 预支以待日后付还 i"U3wt|A  
advanced economy 先进经济体系 R:OoQ^c  
advancement 预付；预付财产 6eQrupa  
advances warrant 垫款令 ?p\'S w:  
advancing 贷出 NW^}u~-f  
adverse balance 逆差 GAPZt4Z2  
adverse exchange 逆汇 mo<g'|0  
advertisement addressed to shareholders 在报章刊登的致股东通告 hZ$* sf  
advice for collection 托收通知书 l*pCG`@J#  
advice of drawing 提款通知书；汇票通知书 v]vrD2L  
advice of payment 付款通知 .\< \J|3  
Advisory Committee [Securities and Futures Commission] `/Z8mFs Y  
谘询委员会〔证券及期货事务监察委员会〕 ~d>O.*Q)  
Advisory Committee on Diversification 经济多元化谘询委员会 w[loV  
affidavit 誓章；遗产申报誓章 cjH ~H8  
affidavit of no receipt 述明无收款的誓章 ijC;"j/(  
affiliate 联号；联营公司；附属公司 <w08p*?  
affiliated company 附属公司；联号；联营公司 At.WBa3j%{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 CYG'WFvZZ  
affordability 负担能力 >e8t  
African Development Bank [AfDB] 非洲开发银行 @bS>XWI>  
after-acquired property 事后取得的财产 #F[6$. Gr  
after-hours dealing 市后交易 Cc9<ABv?  
after-tax profit 税后盈利；税后利润；税后溢利 $D8KEkW  
agency agreement 代理协议 R%SsHu"
>  
agency expenses 代理机构的开支 7?p%~j  
agency fee 代理费 ^oaG.)3  
Agency Law 《代理法》 NOo
&5@z;H  
agent 代理人；承销人 i Ri1E;  
agent of company 公司代理人 m;8_A|$A  
agent's fee 代理人费；经纪费 R"K{@8b
  
aggregate 总计；总数；总体数字 W~R_- ]k@g  
aggregate amount 总款额；总额 2<YHo{0BLS  
aggregate assets and liabilities 总体资产与负债 W._vikR  
aggregate at constant price 按固定价格计算的总体数字 (S1$g ~t;  
aggregate demand 总需求 m_U__CZ}Tt  
aggregate gross position 总持仓量 XWk/S $-d  
aggregate limit 总限额 yB
q4~b~[  
aggregate of salaries tax 合计薪俸税 P0UMMn\-#  
aggregate performance 总体表现；总体业绩 awo=%vJ&  
aggregate supply 总体供应 b(K.p?bt  
aggregate surplus 总盈余 mrk Q20D  
aggregate total 整体总额 (r:WG!I,  
aggregate value 总值；合计价值 6lsU/`.  
aggregated basis 合计基准 SlsMMD  
aggregated net chargeable income 合计应课税入息实额 k&@JF@_TI  
aggregation 合并计算；合计；总和 h&.9Q{D  
aggregation of incomes of husband and wife 夫妇入息合并计算 vk.Y2 :  
aggregation of property 财产的总和 #P18vK5  
agio 差价；贴水 vy6NH5Q  
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》 >0B[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5v!Uec'+  
《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》 }?8K
Fe7U  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment R3%T}^;f  
《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》 ,O $F`0>9A  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4jO~kcad  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5+giT5K*h  
agreement for a settlement 授产协议 A#LK2II^  
agreement for assignment 转让协议 $Pl>T09d  
agreement for sale 售卖协议；买卖协议 C6Dq7~{B  
agreement for sale and purchase 买卖协议 c[J#Hc8;  
agreement for the payment of interest 支付利息协议 B8;_h#^q  
agreement for the repayment of money 还款协议 0nG& LL5  
agreement of reinsurance 再保险协议 <)y'Ot0 y  
Agricultural Bank of China 中国农业银行 Eq'YtqU  
air passenger departure tax 飞机乘客离境税 Y"G$^3% (]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !X*L<)=nh  
airport tax 机场税 rDm>R
m=  
alcohol duty 酒精税 cb|`)"<HN  
alienation 让与；让渡；转让 G }TT-  
alimony 生活费；赡养费 .r[J} O"  
All Ordinaries Index [AOI] 所有普通股指数 LlnIn{C  
all risks 全险；综合险 6R dfF$f
 
All Sales Record for Stock Market 《股票市场成交报告》 ()3+!};  
Allied Capital Resources Limited 新联财务有限公司 T\. 8og  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E=HS'XKu[K  
allocation letter 拨款信件 R0-ARq#0<  
allocation of fund 分配款项；预留款项 fJC)>doM  
allocation of profit 利润分配；溢利分配 Mp"] =  
allocation warrant 拨款令 024*IoVZ  
allotment 分配；配股 c$@,*c 0n  
allotment notice 股份配售通知；配股通知 80l(,0`,  
allotment of shares 股份分配 1b* dC;<  
allowable 可获宽免；免税的 +xFtGF)  
allowable business loss 可扣除的营业亏损 I\`:
(V  
allowable expenses 可扣税的支出 B3)#Ou2  
allowance 免税额；津贴；备抵；准备金 5N`g  
allowance for debts 债项的免税额 DpI_`TF#$Z  
allowance for depreciation by wear and tear 耗损折旧免税额 F_\\n#bv  
allowance for funeral expenses 殡殓费的免税额 tgc&DT;E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &A=d7ASN=  
allowance for repairs and outgoings 修葺及支出方面的免税额 9`-ofwr'|  
allowance to debtor 给债务人的津贴 <f8@Qij  
alteration of capital 资本更改 Z37Z  
alternate trustee 候补受托人 ]N2'L!4|;  
amalgamation 合并 `[57U,v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TJLz^%t  
ambit of charges 征税范围；收费范围 ]-L/Of6F)|  
amended valuation 经修订的估值 V>4 !fD=  
American Commodities Exchange 美国商品交易所 ]wdudvS@6r  
American Express Bank Limited 美国运通银行 C'*1
w  
American Stock Exchange 美国证券交易所 *!'00fv  
amortization 摊销 SS(jjpe&,  
amount due from banks 存放银行同业的款项 lr,hF1r&Y  
amount due from banks abroad 存放海外银行同业的款项 {%b>/r  
amount due from holding companies 控股公司欠款 umI#P,%[  
amount due from local banks 存放本港银行同业的款项 u\smQhQGE  
amount due to banks 银行同业的存款 [sACPn$f  
amount due to banks abroad 海外银行同业的存款 2zArAch  
amount due to holding companies 控股公司存款
o NJ/AT  
amount due to local banks 本港银行同业的存款 {RwwSqJ  
amount due to outport banks 外埠银行同业的存款 &hjrJ/'^  
amount for note issue 发行纸币的款额 ~sMn/T*fv  
amount of bond 担保契据的款额 ft:/-$&H  
amount of consideration 代价款额 WNlWigwYl  
amount of contribution 供款数额 LPewoAXO  
amount of indebtedness 负债款额 C@hnT<e  
amount of principal of the loan 贷款本金额 6Q>:g"_  
amount of rates chargeable 应征差饷数额 '00DUUa  
amount of share capital 股本额 ax'Dp{Q  
amount of sums assured 承保款额 LTBqXh  
amount of variation 变动幅度 3_vggK%  
amount of vote 拨款数额 :,]%W $f=  
amount payable 应付款额 tul5:}x3
 
amount receivable 应收款额 9bqfZ"6nXY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h`&mW w  
analysis 分析 ]V><gZ  
ancillary risk 附属风险 %6kD^K-  
annual account 周年帐目；周年帐目报表；年度决算；年结 *N< 22w  
annual accounting date 年结日期 N[dhNK"  
annual allowance 每年免税额；年积金；年度津贴；年津 O_(J',++  
annual balance 年度余额 #^xiv/sV  
annual disposable income 每年可动用收入
~wh8)rm  
annual estimates 周年预算 &..'7  
annual fee 年费 C0KP,JS&  
annual general meeting 周年大会 |hOqz2|  
annual growth rate 年增率；每年增长率 2$\Du9+  
annual long-term supplement 长期个案每年补助金 Z+I[  
annual pensionable emolument 可供计算退休金的年薪 'X@j  
annual report 年报 mbJ#-^}V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VEE:Z^U!  
annual return 周年报表；周年申报表；每年报税表格 j"}alS`-  
Annual Return Rules 《周年报表规则》 ~`8`kk8  
annual review of consumer prices 每年消费物价回顾 f<0-'fGJd  
annual roll-forward basis 逐年延展方式 CZ|Y o  
annual salary 年薪 7&|fD{:4U  
annual statement 年度报表；年度决算表 <Pg.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 @0n #Qs|E!  
annuitant 年金受益人 ?Za1  b  
annuity 年金 L{<E'#@F  
annuity contract 年金合约 "1h|1'S50?  
annuity on human life 人寿年金 Jq/([
  
antecedent debt 先前的债项  yZdM4`  
ante-dated cheque 倒填日期支票 vTP'\^;  
anticipated expenditure 预期开支 /$+ifiFT  
anticipated net profit 预期纯利 xxiEL2"`>  
anticipated revenue 预期收入 8~}Ti*Urc  
anti-inflation measure 反通货膨胀措施 \T<?=A  
anti-inflationary stance 反通货膨胀立场 {.Nt#l  
apparent deficit 表面赤字 w9i1ag  
apparent financial solvency 表面偿债能力 t4F1[P  
apparent partner 表面合伙人 ]UFf-  
application for personal assessment 个人入息课税申请书 7NoB   
application of fund 资金应用 \u",bMQF  
application to release as liquidator and to destruct the books of accounts and documents 6dq5f?w]  
申请免除清盘人职务及毁灭帐簿与文件 A3M)yWq  
appointed actuary 委任精算师 0m51nw~B  
appointed auditor 委任核数师；委任审计师 YujhpJ<  
appointed trustee 委任的受托人 UO>p-M  
appointer 委任人 2Hy$SSH  
apportioned pro rata 按比例分摊 ~(4cnD
)BO  
apportionment 分配；分摊 o`hF1*yp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *<s|WLMG  
apportionment formula 分摊方程式 /38^N|/Zr  
apportionment of estate duty 遗产税的分摊 M)Ogb'@#  
appraisal 估价；评估 ,#D&*  
appreciable growth 可观增长 J"I{0>@  
appreciable impact 显着影响 ^om(6JL
2  
appreciable increase 可观增长 !63x^# kg  
appreciation 增值；升值 #}e)*(  
appreciation against other currencies 相对其他货币升值
IuB0C!'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C
!~&c7  
appreciation tax 增值税 q$>At}4  
appropriation 拨款；拨用；拨付 )6IO)P/Q~  
appropriation account 拨款帐目 }$81FSKh  
Appropriation Bill 拨款法案 mA3C)V  
appropriation-in-aid system 补助拨款办法 *jf (TIU  
approved assets 核准资产 bBC3% H^  
approved basket stock 认可一篮子证券 3ef]3  
approved budget 核准预算 :);GeZ  
approved charitable donation 认可慈善捐款 v:s~Y  
approved charitable institution 认可慈善机构 @/B&R^aVZ  
approved currency 核准货币；认可货币 b.;F)(  
approved estimates 核准预算 &YqgMC  
approved estimates of expenditure 核准开支预算 dM#\h*:=  
approved overseas insurer 核准海外保险人 lE$X9yIt  
approved overseas trust company 核准海外信托公司 sq-[<ryk  
approved pooled investment fund 核准汇集投资基金 Dgp"RUP  
approved provident fund scheme 认可公积金计划 QTtcGU  
approved provision 核准拨款 #pE:!D
 
approved redeemable share 核准可赎回股份 ^MQ7*g6o  
approved regional stock 认可地区性证券 v7xc01x  
approved retirement scheme 认可退休金计划 N\<M4fn  
approved subordinated loan 核准附属贷款 <EJ}9`
t  
arbitrage 套戥；套汇；套利 y$K!g&lGA  
arbitrageur 套戥者；套汇者 Fag%#jxI  
arbitrary amount 临时款项 `?91Cw=`  
arrangement 措施；安排；协定 {p1#H`  
arrears 欠款 ^5j9WV  
arrears of pay 欠付薪酬 D{ @x  
arrears of revenue 逾期未收税款；逾期未收的帐项 F.
^1|+96  
articles of association 组织章程；组织细则；组织章程细则 GC#3{71  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b!ot%uZZ  
ascertainment of profit 确定利润 q\[f$==p  
"Asia Clear" “亚洲结算系统” iI&J_Y{1a_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^'6!)y#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 WPCaxA+l  
Asian Development Fund [ADF] 亚洲发展基金 JEs?Rm1^.  
Asian dollar bond 亚洲美元债券 YM/GSSq  
Asian dollar market 亚洲美元市场 b2r@vZ]D  
Asian dollar rate 亚洲美元利率 %0$$tS +  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q
<D'"7#.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ![{>f6{J  
asked price 沽盘；喊价；索价；卖方报价 W@JmG`Sy  
assessable income 应评税入息 q%8,@xg  
assessable loss 应评税亏损 r;I3N+  
assessable profit 应评税利润 QJ-6aB  
assessable value 应评税值 -HS(<V=a?k  
assessed profit 估定利润 QcIa%lf  
assessed value 经评估价值 K"#np!Y)  
assessment 评税；评定；估价；评税单 V!a\:%#^Y  
assessment number 评税编号；估价编号 )TBBYCL3  
assessment of additional tax 补加税评税 O: :X$O7  
assessment of performance 业绩评估；实绩评价 e>z3\4  
Assessor 评税主任 pDrM8)r
 
asset price bubbles 资产价格泡沫 ORyFE:p$  
asset-backed securities 具资产保证的证券 /\_0daUx  
assets accretion 资产增值 oCXBek?\  
assets and liabilities 资产与负债 rRly0H  
assets betterment statement 资产递增表；资产改进表 $ R,7#7bG  
assets lending 实物放款；有抵押贷款 31Y+bxQ  
assets of the company passing on the death 死者去世时转移的公司资产 ]'EtLFv)  
assets pledged as security for liabilities 用作负债抵押的资产 bL]*K$  
assets portfolio 资产投资组合 qOqQt=ObU  
assets price 资产价格 w=e~ M  
assets quality 资产质素 WENPS*0oS]  
assets realization 资产变现 ZG
H2  
assets refinancing arrangement 资产再集资安排 7rbl+:y2  
assets securitization 资产证券化 ^<.mUaP  
assets situated outside Hong Kong 在香港以外地方的资产 
?8)_,  
assets stripping 削减资产；拆卖资产 m}'kxZTOm  
assets value 资产值 |!aMj8i2  
assignee 承让人 Jp=ur)Dj  
assignment 转让；转让书；转让契
E,>/6AU  
assignment of interest 权益转让 O*`]
]w]  
assignment of letters patent and trade mark 专利证书及商标转让 VSL6tQp  
assignment of property 物业转让；物业转让书 G=!Gy.  
assignment right 转让权 (6L[eWuTn  
assignor 转让人 8^CL:8lI^\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Y2"X;`<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LIT{rR#8  
associate member 附属会员 Gp6|M2Vu_5  
associated body corporate 相联法人团体 $NWXn,Y'  
associated company 相联公司；联属公司 D[-V1K&g  
associated corporation 相联法团 ^} %OqP  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ))K3pKyb  
公认会计师公会〔英国〕 ?MHVkGD  
Association of Futures Exchange Brokers 香港期货经纪协会 `p|{(g'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -WWa`,:  
association of underwriters 承保人组织 R0B\| O0Uv  
assumption of control 接管 2E9Cp  
assurance 担保；保险；转易；转易书 #tRLvOR:  
assurance of interest 权益的转易 t5\~Z}G8  
at 19XX price 按一九ＸＸ年价格计算 <w}YD @(f  
at a discount 按赔价计算；按贴水价格计算；打折扣 MRMswNQ  
at a premium 按溢价计算；按升水价格计算 E=_M=5]  
at call 通知付款；按通知 Mm;kB/1  
at constant market price 按固定市价计算 Jlj=FA`  
at constant price 按固定价格计算 %oJ_,m_(  
at cost 按成本计算 se:]F/  
at current market price 按当时市价计算；按现时市价计算 /bjyV]N  
at current price 按当时价格计算；按现时价格计算 NldeD2~H  
at factor cost 按要素成本计算；按生产要素成本计算 =6y4*f  
at money-of-the-day price 按付款当日价格计算 $-Lk,}s.*  
at or better 按指定或较佳价位〔买卖指令〕 zWb
>y  
at par 按面值计算；平价 n,!PyJ  
at sight 见票即付 @T0F }(k  
at the close 按收市盘 "t$c'`  
at the opening 按开市盘 SzR7:U  
attestation 见证；见证条款 |JC/A;ZH  
at-the-money option 平价期权 w+)MrB-}  
attorney 受权人；受托代表人 swss#?.se  
attornment 新拥有人承认书
s5F,*<  
attributable profit 可归属利润 s2FJ^4  
attributable share value 可归属股份价值 z@R:~  
Auckland Stock Exchange 奥克兰证券交易所 8J-$+ ;  
auction 拍卖 :G=N|3  
auctioneer 拍卖商 "g;^R/sfq  
audit 审计；核数 b)"bX}  
Audit Commission 审计署 t:B~P,r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Rf||(KC<  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 7s+3^'  
audit review 帐目审查 +&6R(7XC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hsr,a{B%$  
audited account 审计帐目；经审计的帐目 2R66 WKQ  
audited annual account 经审计的周年帐目 4
E/Q+^?  
audited balance sheet 经审计的资产负债表 xE`uFHuS}  
auditor 核数师；核数主任；审计师 u(iEuF;7  
auditor's certificate 核数师证明书；审计师证明书 H`odQkZ!  
auditor's report 核数师报告；审计师报告 %C^U?m`  
Aussie bond 澳元债券
:Q@=;P2  
austerity budget 紧缩预算 ZCsL%(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 FH:^<^M  
Australia All Ordinaries Index 澳洲所有普通股票指数 M S$^m2  
Australian Dollar [AUD] 澳元 FW~%xUSE5  
Australian Options Market 澳大利亚期权市场 puEuv6F  
Australian Securities Commission 澳洲证券事务监察委员会 iOXxxP%#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *{5p/}p  
Australian Stock Exchange 澳大利亚证券交易所 iPgewjx  
Austrian Schilling [ATS] 奥地利先令 29p
`G1n  
authentication 认证；鉴证 \wwY?lOe  
authority to purchase 委托购买证；委购书 Q}zAC2@L  
authorization 认可；核准；授权；授权书 /UtCJMQ  
authorization by direction 指示授权 Sqw:U|h\FS  
authorization by instruction 指令授权 2Hl0besm  
authorization by warrant 令状授权 I-<U u2  
authorization of unit trust 单位信托的认可 T
JjcX?:(  
authorized agent 指定代理人 :)hS-*P  
authorized capital 法定资本 +0)s{?  
authorized clerk 出市员 nQm7At  
authorized dealer 认可交易商 KKB&)R  
authorized financial institution 认可财务机构 *S,5  
authorized fund 认可基金 mux_S2x9m\  
authorized fund house 获授权的基金公司；认可基金公司 pm`BMy<5PU  
authorized institution 认可机构 *Y'nDv6_P  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 YL*yiZ9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4&]Sb}  
authorized insurer 获授权保险人；获认可承保人 `L n,qiA  
authorized investment 特准投资项目 .;nU" a3'  
authorized person 获授权人 /E8{:>2  
authorized representative 获授权代表 Jse;@K5y  
authorized share capital 法定股本 CEbZj z|  
automated quotation system 自动报价系统 wtlIyE  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;n1<1M>!  
自动交易系统〔香港期货交易所有限公司〕 ]
'+PJdA  
automatic adjustment mechanism 自动调整机制 c4H5[LPF  
automatic adjustment system 自动调整系统 _nW{Q-nh  
Automatic Clearing House 自动票据交换所 'e @`HG  
automatic exchange rates accumulation system 自动化汇率累集系统 {BB#Bh[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0*7N=  
automatic teller machine [ATM] 自动柜员机 lAYyxG#  
autopay 自动转帐 K`}8fU  
available assets 可用资产 36MqEUjyB  
available fiscal reserve 现存财政储备 B q/<kEgM  
available profit 可用利润 =LLix . >  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 E$!0h_.(  
average 平均；平均数；海损 nM]Sb|1:  
average basic salary 平均基本薪金 -!w({rP  
average consumer expenditure 平均消费开支；一般消费开支 qI (<5Wxl  
average cost 平均成本 :K J#_y\rt  
average cost of land production 增辟土地平均成本 ;;|S QX  
average daily turnover 平均每日成交额 =@BVO@z@  
average daily wage rate 平均每日工资率 W>[0u3  
average expenditure pattern 平均开支模式 ;J<K/YdI  
average growth rate 平均增长率 LEu_RU?  
average net fixed assets 固定资产平均净值 YKCd:^u  
average of relatives 相对价格平均数 :g@H=W  
average price 平均价格 ,gYbi-E  
average propensity to consume 平均消费倾向；一般消费倾向 NHI(}Ea|]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Js{X33^Ju  
average rate 平均率 y$-;6zk\]  
average revenue 平均收入；平均收益 0_\@!#-sml  
average stock 平均库存；平均存货 ?4QX;s7  
average yearly rent 平均年租 m3Ma2jLWC  
avoidance of double taxation 避免双重课税 DNYJR]>  
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 1^R
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