一些有用的会计术语(也不知道发的地方对不对)A

A: ;nj'C1  
A share Ａ股；甲类股份 d%9I*Qo0,  
abatement of tax 减税；减扣免税额 #l
~d  
ABN AMRO Bank N.V. 荷兰银行 0<{/T*AU:  
above-the-line expenditure 线上项目支出；经常预算支出 Szi4M&!K  
above-the-line receipt 线上项目收入；经常预算收入 `ZN@L<I6  
ABSA Asia Limited 南非联合亚洲有限公司 9}X3Q!iFb  
absolute change 绝对数值变更 6 6x} |7  
absolute expenditure 实际开支 /0SG  
absolute guideline figure 绝对准则数字 h0n0Dc{4  
absolute interest 绝对权益 Fhn883  
absolute order of discharge 绝对破产解除令 v)N6ZOj*C  
absolute profit margin 绝对利润幅度 [k-7Kq  
absolute value 实值；绝对值 Tv3ZNh  
absolutely vested interest 绝对既得权益 ?-<t-3%hyV  
absorbed cost 已吸收成本；已分摊成本 eJ{"\c(  
absorption 吸收；分摊；合并 EN.yU!N.4  
absorption rate 吸收率；摊配率；分摊率 2EE/xnwX  
ACB Finance Limited 亚洲商业财务有限公司 aC3\Hs  
acceptable form of reciprocity 合理的互惠条件 \+GXUnkj  
acceptable rate 适当利率；适当汇率 4)2*|w  
acceptance agreement 承兑协议 WbH/K]/1)h  
acceptance for honour 参加承兑 qCgP8U/jv  
acceptor 承兑人；接受人；受票人 cdU2ph_  
acceptor for honour 参加承兑人 |BH, H  
accident insurance 意外保险 `k\]I |6  
Accident Insurance Association of Hong Kong 香港意外保险公会 w])~m1yW  
accident insurance scheme 意外保险计划 a^[io1}-  
accident year basis 意外年度基准 eV9:AN}K=  
accommodation 通融；贷款 .U5+PQN  
accommodation bill 通融票据；空头票据 G&C)`};  
accommodation party 汇票代发人 O-T/H-J`  
account balance 帐户余额；帐户结余 u.hnQsM  
account book 帐簿 R~RY:[5?w  
account collected in advance 预收款项 *kyy
''r  
account current book 往来帐簿 (-dJ0!  
account of after-acquired property 事后取得的财产报告 qwFn(pK[  
account of defaulter 拖欠帐目 m$LZ3=v%8  
account payable 应付帐款 fil6w</L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 73}k[e7e  
account receivable 应收帐款 Ur&: Rr  
account receivable report 应收帐款报表 w5|@vB/pj  
account statement 结单；帐单；会计财务报表 \ vJ*3H6  
account title 帐户名称；会计科目 Bl`e+&b  
accountant's report 会计师报告 '[-H].-!  
Accountant's Report Rules 会计师报告规则 #i2q}/w5`C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '3hvR
4P  
Accounting Arrangements 《会计安排》 ^* DKF  
accounting basis 会计基础 :+Dn]:\  
accounting by Official Receiver 破产管理署署长呈交的帐目 4QIvxH  
Accounting Circular 《会计通告》 3&' STPpW  
accounting class 会计类别 1~7y]d?%  
accounting date 记帐日期；会计结算日期 eHnC^W}|s  
accounting for money 款项核算 82/iVm1  
Accounting Officer 会计主任 {{EQM +  
accounting period 会计报告期；会计期 q6_1`Ew  
accounting policy 会计政策；会计方针 #UWQ (+F  
accounting practice 会计惯例 ;'o>6I7Ph  
accounting principle 会计准则 ?N|PgNu X  
accounting record 会计记录 @XIwp2A{+  
accounting report 会计报告 sL/Lw WH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yp*kMC,3  
Accounting Society of China 中国会计学会 ?,%N?  
accounting statement 会计报表 &R^mpV5  
accounting system 会计制度；会计系统 ?q,x?`|(8  
accounting transaction 会计事项；帐务交易 WLh_b)V|  
accounting treatment 会计处理 0e7v ?UT  
accounting year 会计年度 x~{m%)I  
accretion 增值；添加 N@d4)  
accrual 应计项目；应累算数目 X4/r#<Da  
accrual basis 应计制；权责发生制 =~EQ3uX  
accrual basis accounting 应计制会计；权责发生制会计 YYM  
accrue 应累算；应计 [e^i".  
accrued benefit 应累算利益 ;N1FP*  
accrued charges 应计费用 EvECA,!i  
accrued cumulative preference share dividend 应累算的累积优先股股息 y4?>5{`W  
accrued expenses 应累算费用 R,^FJ  
accrued interest payable 应付利息；应计未付利息 n--`zx-['  
accrued interest receivable 应收利息；应计未收利息 RgRcW5VxK  
accrued right 累算权益 3t_5Xacj  
accruing profit 应累算的利润 X*Q7Yu  
accumulated fiscal reserve 累积财政储备 w^p2XlQ<  
accumulated profit 累积利润；滚存溢利 6)bfd^JYn  
accumulated reserve 累积储备 s[s^z<4G  
accumulation of surplus income 累积收益盈余  >=Rb:#UM  
acquired assets 既得资产 jgMWjM6.  
acquisition 收购；购置；取得 G:
&Q)_  
acquisition cost 购置成本 l{pF^?K  
acquisition expenses 购置费用 U)l>#gf8  
acquisition of 100% interest 收购全部股权 /KV@Ce\  
acquisition of control 取得控制权 dkn_`j\v  
acquisition of fixed assets 购置固定资产 B"B  
acquisition of shell “买壳” 0y ;gi3W  
acquisition price 收购价 c`jTdV
D  
act of God 天灾 :8QG$
Ua1  
acting partner 执事合伙人
g,W#3b6>j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :- 5Mn3*  
active partner 积极参与的合伙人 #M>E{w
9  
active trading 交投活跃 bQeYFY#^  
actual circulation 实际流通 0yZw`|Zh[  
actual cost 实际成本 "yz@LV1  
actual expenditure 实际开支；实际支出  9q5[W=|  
actual income 实际入息；实际收入；实际收益 T(}da**X  
actual market 现货市场 kN) pi "  
actual price 现货价；实际价格 *lTu-  
actual profit 实际利润 dW5z0VuB$/  
actual quotation 实盘；实际价位；实际报价 i)p__Is  
actual year basis 按实际年度计算 "l@~WE  
actuals 实货 0y1t
%C075  
actuarial investigation 精算调查 s`TBz8QO$  
actuarial principle 精算原则 +I~?8*  
actuarial report 精算师报告 rLXn35O  
Actuarial Society of Hong Kong 香港精算学会 g!QumRF  
actuarial valuation 精算师估值 x-QP+M`Pu  
actuary 精算师 >L(F{c:  
ad referendum agreement 暂定协议；有待覆核的协定 VuR BJ2D  
ad valorem duty 从价税；按值征税 }9kq?  
ad valorem duty system 从价税制 97g-*K  
ad valorem fee 从价费 }hf*Jw  
ad valorem tariff 从价关税 =0-qBodbl  
additional allowance 额外免税额 H9Z3.F(2  
additional amount for unexpired risk 未过期风险的额外款额 KWYG\#S0]  
additional assessable profit 补加应评税利润 ^49moC-  
additional assessment 补加评税 g[n8N
{s  
additional commitment 额外承担 Lr~K3nb  
additional commitment vote 额外承担拨款 ?t"PawBWE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ditzl(L   
additional dependent parent allowance 供养父母额外免税额 x?F{=\z
/o  
additional provision 额外拨款 0CR;t`M@  
additional stamp duty 附加印花税 d"cfSH;h  
additional tax 补加税罚款；补加税款 sg
 y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \X`P W  
adjudged bankrupt 被裁定破产 K_xOY *  
adjudicated bankrupt 裁定破产人 h^c'L=dR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Qi}LV"&L  
adjudication of bankruptcy 裁定破产；宣告破产 sDC RL%0QK  
adjudication of insolvency 裁定无力偿还债务 ?|/}~nj7  
adjusted actual 经调整的实数；调整后的实数 f:SF&t*  
adjusted current assets 经调整的流动资产；调整后的流动资产 r6)1Y`K=9  
adjusted figure 经调整的数字；调整后的数额 n" ~*9'  
adjusted liabilities 经调整的负债；调整后的负债
EpfmH `  
adjusted loss 经调整的亏损；调整后的亏损 S ] &->5"  
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 K|/a]I":  
adjusted profit 经调整的利润；调整后的利润 +u2Co_FJ&  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;n@C(hG  
adjusted value 经调整的价值；调整后的价值 {MtB!x  
adjustment 调整；修订；理算〔保险〕 O o:jP6r  
adjustment centre 调剂中心 t<7WM'2<y  
adjustment lag 调整过程的时间差距；调整时差 7AiCQWf9  
adjustment mechanism 调整机制 [ bW=>M  
adjustment of loss 亏损调整 Yp)U'8{h c  
adjustment process 调整过程；调整程序 w~&]gyf  
adjustment range 调整幅度 Ed-gYL^<  
administered exchange rate 受管制汇率 2I<T<hFW]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mI0r,Z*+M  
administration expenses 行政费用 Dfo9jY
Pf  
administration fee 手续费；行政费 8GP}g?%  
administration in bankruptcy 破产管理 ( A)wcB  
administration order 遗产管理令 #.)>geLC>9  
administrator 管理人；遗产管理人 $^!w`>0C  
administrator of the estate 遗产管理人 cn0Fz"d  
admission of debt 债项承认书 "m3Y))a  
admission of proof 接纳债权证明 iQF}x&a<  
advance 放贷款项；垫付款项；预支款项；预付款项 ~}AP@t*  
advance account 暂支帐目；预付款帐户 B@=<'/S\7  
advance compensation 预付补偿金 AIyv;}5  
advance from shareholder 股东垫款 &^H "T6  
advance pending reimbursement 预支以待日后付还 h~@+M5r,  
advanced economy 先进经济体系 [ lW "M  
advancement 预付；预付财产  \_E.%K  
advances warrant 垫款令 fz3*oJ'  
advancing 贷出 pYG,5+g  
adverse balance 逆差 * 2%e.d3"M  
adverse exchange 逆汇 Uz|]}t5V  
advertisement addressed to shareholders 在报章刊登的致股东通告 \7/_+)0}'  
advice for collection 托收通知书 G= cxc_9  
advice of drawing 提款通知书；汇票通知书 {1
%ZyY  
advice of payment 付款通知 >B  
Advisory Committee [Securities and Futures Commission] d@tr]v5 B  
谘询委员会〔证券及期货事务监察委员会〕 zTB9GrU  
Advisory Committee on Diversification 经济多元化谘询委员会 E2|iAT+=.  
affidavit 誓章；遗产申报誓章 obq}#  
affidavit of no receipt 述明无收款的誓章 M<unQ1+wh  
affiliate 联号；联营公司；附属公司 +a-@ !J~:  
affiliated company 附属公司；联号；联营公司 W6T
&hB  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5KR|pFq  
affordability 负担能力 6hK"k  
African Development Bank [AfDB] 非洲开发银行 DeA'D|  
after-acquired property 事后取得的财产 HqBPY[;s  
after-hours dealing 市后交易 >G2-kL_  
after-tax profit 税后盈利；税后利润；税后溢利 j!\0Fy
r  
agency agreement 代理协议 YkPt*?,P/  
agency expenses 代理机构的开支 dO,05?q|  
agency fee 代理费 63S1ed[  
Agency Law 《代理法》 fJ2{w[ne  
agent 代理人；承销人 m!60.  
agent of company 公司代理人 0)5Sx /5'  
agent's fee 代理人费；经纪费 GuWBl$|+b  
aggregate 总计；总数；总体数字 fm>K4\2  
aggregate amount 总款额；总额 yXx62J  
aggregate assets and liabilities 总体资产与负债 e,&%Z  
aggregate at constant price 按固定价格计算的总体数字 QtQ^"d65  
aggregate demand 总需求 sjgR \`AU  
aggregate gross position 总持仓量 0 
0&$SE  
aggregate limit 总限额 MPn>&28"|K  
aggregate of salaries tax 合计薪俸税 |:+pPh!-  
aggregate performance 总体表现；总体业绩 i(;-n_:,`  
aggregate supply 总体供应 %n25Uq  
aggregate surplus 总盈余 r5!M;hU1j  
aggregate total 整体总额 *^6xt7  
aggregate value 总值；合计价值 03WRj+w  
aggregated basis 合计基准 H$amt^|zQ4  
aggregated net chargeable income 合计应课税入息实额 X&.$/xaT  
aggregation 合并计算；合计；总和 ~q(C j"7  
aggregation of incomes of husband and wife 夫妇入息合并计算 xm5FQ) T  
aggregation of property 财产的总和 0t?<6-3`/  
agio 差价；贴水 K=TW}ZO  
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》 Z(mn U;9{v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment O^weUpe\  
《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》 #.+*G`m  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $S8
bp3)  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 >5Oy^u6Ly  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r/sRXM:3cZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ko|xEz=  
agreement for a settlement 授产协议 OW}j4-~wL  
agreement for assignment 转让协议 oy bzD  
agreement for sale 售卖协议；买卖协议 ( L\G!pP.  
agreement for sale and purchase 买卖协议 s4`*0
_n  
agreement for the payment of interest 支付利息协议 |/=p  
agreement for the repayment of money 还款协议 HcVs(]tIW  
agreement of reinsurance 再保险协议 EJaaW&>[  
Agricultural Bank of China 中国农业银行 L_ qv<iM$  
air passenger departure tax 飞机乘客离境税 6XL9 qb~X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >ha Ixs`
9  
airport tax 机场税 zMzf=~  
alcohol duty 酒精税 n3g WMC  
alienation 让与；让渡；转让 lkWeQ)V  
alimony 生活费；赡养费 ((>3,%B`  
All Ordinaries Index [AOI] 所有普通股指数 vKf;&`^qE  
all risks 全险；综合险 {C0^D*U:  
All Sales Record for Stock Market 《股票市场成交报告》 u$,Wyi )L  
Allied Capital Resources Limited 新联财务有限公司 rI66frbj  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 JvJ!\6Q@  
allocation letter 拨款信件 GVc[p\h(  
allocation of fund 分配款项；预留款项 /\uH[[s  
allocation of profit 利润分配；溢利分配 .Xz"NyW  
allocation warrant 拨款令 Qn)[1v  
allotment 分配；配股 1fhK{9#  
allotment notice 股份配售通知；配股通知 \Bc
JDdL  
allotment of shares 股份分配 zHc4e   
allowable 可获宽免；免税的 2a(
yR>#  
allowable business loss 可扣除的营业亏损 )7"DR+;:  
allowable expenses 可扣税的支出 2]RH)W86;  
allowance 免税额；津贴；备抵；准备金 `(Q_ 65y  
allowance for debts 债项的免税额 bc=u1=~w  
allowance for depreciation by wear and tear 耗损折旧免税额 \3(|c#c  
allowance for funeral expenses 殡殓费的免税额 UH,4b`b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+fCyR  
allowance for repairs and outgoings 修葺及支出方面的免税额 k&_u\D"^"%  
allowance to debtor 给债务人的津贴 2X;0z$  
alteration of capital 资本更改 y#Za|nt  
alternate trustee 候补受托人 JS7}K)A2B6  
amalgamation 合并 ($ B]9*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K6yFpVl  
ambit of charges 征税范围；收费范围 h-+a;![  
amended valuation 经修订的估值 ,iv%^C",)  
American Commodities Exchange 美国商品交易所 vQTQS[
R=z  
American Express Bank Limited 美国运通银行 9EA !j}  
American Stock Exchange 美国证券交易所 q'AnI$!  
amortization 摊销 M= q~EMH  
amount due from banks 存放银行同业的款项 awSS..g}L  
amount due from banks abroad 存放海外银行同业的款项 a0/n13c?G  
amount due from holding companies 控股公司欠款 k#:@fH4{PA  
amount due from local banks 存放本港银行同业的款项 Hs`#{W{.  
amount due to banks 银行同业的存款 !_z<W~t"  
amount due to banks abroad 海外银行同业的存款 /Zeg\}/4[  
amount due to holding companies 控股公司存款 yZ~eLWz  
amount due to local banks 本港银行同业的存款 
`_g?y)  
amount due to outport banks 外埠银行同业的存款 p<0kmA<B/  
amount for note issue 发行纸币的款额 )>X|o$2  
amount of bond 担保契据的款额 %=mwOoMk0L  
amount of consideration 代价款额 C|~JPcl  
amount of contribution 供款数额 "K$Wh1<7  
amount of indebtedness 负债款额 ~iR!3+yg4  
amount of principal of the loan 贷款本金额 si!9Gz;  
amount of rates chargeable 应征差饷数额 Rw ao5l=x  
amount of share capital 股本额 >&Ui*  
amount of sums assured 承保款额 0@e}hv;  
amount of variation 变动幅度 {Fp`l\,  
amount of vote 拨款数额 s8yTK2v2\  
amount payable 应付款额 }!yD^:[5  
amount receivable 应收款额 yc%E$g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )3`  
analysis 分析 <.7I8B7  
ancillary risk 附属风险 #nf%ojh  
annual account 周年帐目；周年帐目报表；年度决算；年结 B[/['sD  
annual accounting date 年结日期 LY88;*:S  
annual allowance 每年免税额；年积金；年度津贴；年津 e<O;pM:  
annual balance 年度余额
EO9kE.g  
annual disposable income 每年可动用收入 HSr"M.k5  
annual estimates 周年预算 kSDa\l!W]  
annual fee 年费 Xm^h5jAr  
annual general meeting 周年大会 ug6f   
annual growth rate 年增率；每年增长率 tp0!,ne*  
annual long-term supplement 长期个案每年补助金 K.iH  
annual pensionable emolument 可供计算退休金的年薪 .M53, 8X  
annual report 年报 M\?uDC9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ({H+ y 9n  
annual return 周年报表；周年申报表；每年报税表格 &DbGyV8d"|  
Annual Return Rules 《周年报表规则》 U3|&Jee  
annual review of consumer prices 每年消费物价回顾 dj
y:  
annual roll-forward basis 逐年延展方式 F3Ak'h{Ay  
annual salary 年薪 &W)+8N,L  
annual statement 年度报表；年度决算表 RqN_vk\  
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 mcz(,u}  
annuitant 年金受益人 il>x!)?o  
annuity 年金 rPo\Dz  
annuity contract 年金合约 e2-70UvW^  
annuity on human life 人寿年金 H?=pWB  
antecedent debt 先前的债项 #EQx
  
ante-dated cheque 倒填日期支票 UU;-q_H6  
anticipated expenditure 预期开支 FG;<`4mY  
anticipated net profit 预期纯利 ;*)fO?TG)  
anticipated revenue 预期收入 LE0J
;|1  
anti-inflation measure 反通货膨胀措施 we H@S  
anti-inflationary stance 反通货膨胀立场 z"s%#/#  
apparent deficit 表面赤字 An8%7xa7  
apparent financial solvency 表面偿债能力 '!yS72{$2  
apparent partner 表面合伙人 {sna)v$;  
application for personal assessment 个人入息课税申请书 y[^k*,= 9  
application of fund 资金应用 /50g3?X,  
application to release as liquidator and to destruct the books of accounts and documents .n)!ZN  
申请免除清盘人职务及毁灭帐簿与文件 az\<sWb#  
appointed actuary 委任精算师 S-M)MCL  
appointed auditor 委任核数师；委任审计师 
=mi:<q  
appointed trustee 委任的受托人 aX[1H6&=7  
appointer 委任人 x'=3&vc4  
apportioned pro rata 按比例分摊 $xUzFLh=`  
apportionment 分配；分摊 #A|D\IhF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )4'x7Qg/  
apportionment formula 分摊方程式 ~3'OiIw1@  
apportionment of estate duty 遗产税的分摊 Q2[prrk%j  
appraisal 估价；评估 Hlt8al3  
appreciable growth 可观增长 n2jvXLJq  
appreciable impact 显着影响 ax72ehL}  
appreciable increase 可观增长 ~_l6dDJ  
appreciation 增值；升值 i!1ho T$  
appreciation against other currencies 相对其他货币升值 56bud3CVs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nI`f_sp  
appreciation tax 增值税 wZo.ynXT  
appropriation 拨款；拨用；拨付 ~<2 IIR$H  
appropriation account 拨款帐目 5M<'A=  
Appropriation Bill 拨款法案
^8';8+$  
appropriation-in-aid system 补助拨款办法 $
IxU6=ajn  
approved assets 核准资产 !y qa?\v9  
approved basket stock 认可一篮子证券 mX<Fuu}E*Z  
approved budget 核准预算 AK@`'$  
approved charitable donation 认可慈善捐款 \ifK~?  
approved charitable institution 认可慈善机构 n2xLgK=  
approved currency 核准货币；认可货币 Ss#@=:"P  
approved estimates 核准预算 68koQgI[^  
approved estimates of expenditure 核准开支预算 ( K6~Tj  
approved overseas insurer 核准海外保险人 F}6DB*  
approved overseas trust company 核准海外信托公司 wDT>">&d  
approved pooled investment fund 核准汇集投资基金 Z{,GZT  
approved provident fund scheme 认可公积金计划 3wN?|N  
approved provision 核准拨款 Yo~LckFF  
approved redeemable share 核准可赎回股份 n) _dH/"  
approved regional stock 认可地区性证券 ;t;Y.*&=S  
approved retirement scheme 认可退休金计划 ?fbgU  
approved subordinated loan 核准附属贷款 VxkCK02k  
arbitrage 套戥；套汇；套利 ZR;8rZ](
 
arbitrageur 套戥者；套汇者 M#\ <  
arbitrary amount 临时款项 (|0.m8D~D  
arrangement 措施；安排；协定 BR& Aq  
arrears 欠款 sJ))<,e5I  
arrears of pay 欠付薪酬 [K cki+  
arrears of revenue 逾期未收税款；逾期未收的帐项 AfbB~LlBq  
articles of association 组织章程；组织细则；组织章程细则 v"P&`1=T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Pl rkgS0J  
ascertainment of profit 确定利润 F`Dg*O  
"Asia Clear" “亚洲结算系统” ]^J+
-c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v`#j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 54q4CagFq  
Asian Development Fund [ADF] 亚洲发展基金 \)OZUch  
Asian dollar bond 亚洲美元债券 /9x{
^  
Asian dollar market 亚洲美元市场 8 uDerJ!  
Asian dollar rate 亚洲美元利率 X,C*qw@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B :.@Qi^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 GXDC@+$14  
asked price 沽盘；喊价；索价；卖方报价 mu6039qy  
assessable income 应评税入息 s<[A0=LH  
assessable loss 应评税亏损 ,O:EX
0  
assessable profit 应评税利润 :a_BD  
assessable value 应评税值 ?z2jk  
assessed profit 估定利润 ?QCmSK=
L  
assessed value 经评估价值 w)+wj[6 E  
assessment 评税；评定；估价；评税单 V]I:2k5  
assessment number 评税编号；估价编号 ?PBa'g  
assessment of additional tax 补加税评税 QGs1zfh
*  
assessment of performance 业绩评估；实绩评价 T>}0) s  
Assessor 评税主任 Bk?8
zYp  
asset price bubbles 资产价格泡沫 T n"e  
asset-backed securities 具资产保证的证券 bA}AD`5  
assets accretion 资产增值 {Ge+O<mD  
assets and liabilities 资产与负债 z]^+^c_  
assets betterment statement 资产递增表；资产改进表 D Irgq|8  
assets lending 实物放款；有抵押贷款 96(R'^kNX  
assets of the company passing on the death 死者去世时转移的公司资产 QBy{|sQ`  
assets pledged as security for liabilities 用作负债抵押的资产 Tbv/wJ  
assets portfolio 资产投资组合 ShQ|{P9  
assets price 资产价格 ]dvPx^`d{  
assets quality 资产质素 ,i
?)  
assets realization 资产变现 #SKfE  
assets refinancing arrangement 资产再集资安排 "(s6aqO$  
assets securitization 资产证券化 K&=D-50%  
assets situated outside Hong Kong 在香港以外地方的资产 PJzc=XPU  
assets stripping 削减资产；拆卖资产 ^_v[QV  
assets value 资产值 AY#wVy  
assignee 承让人 b2N6L2~V  
assignment 转让；转让书；转让契 6X/wdk  
assignment of interest 权益转让 qE )Y}oN  
assignment of letters patent and trade mark 专利证书及商标转让 taweGc%~  
assignment of property 物业转让；物业转让书 Vclr)}5  
assignment right 转让权 KQ&Y2l1*>>  
assignor 转让人 \ht ?Gn  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1N8;)HLIBJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Vy__b=ti?  
associate member 附属会员 'T\dkSJv;V  
associated body corporate 相联法人团体 )2xE z  
associated company 相联公司；联属公司 {fZb@7?GF  
associated corporation 相联法团 geksjVwP
H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^YGTh0$W  
公认会计师公会〔英国〕 P?kx  
Association of Futures Exchange Brokers 香港期货经纪协会 -<_QF82  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6?N4l ]l  
association of underwriters 承保人组织 O|QUNr9  
assumption of control 接管 >R!"P[*  
assurance 担保；保险；转易；转易书 l^\(ss0~  
assurance of interest 权益的转易 U4BqO :sd  
at 19XX price 按一九ＸＸ年价格计算 8p&kLo&  
at a discount 按赔价计算；按贴水价格计算；打折扣 [F+(^- (  
at a premium 按溢价计算；按升水价格计算 Y9
F)`17  
at call 通知付款；按通知 cJCU*(7&  
at constant market price 按固定市价计算 k<H%vg>{~s  
at constant price 按固定价格计算 ( #*"c  
at cost 按成本计算 !xu9+{-  
at current market price 按当时市价计算；按现时市价计算 cFK @3a  
at current price 按当时价格计算；按现时价格计算 av-#)E  
at factor cost 按要素成本计算；按生产要素成本计算 bNGCOj  
at money-of-the-day price 按付款当日价格计算 w5`#q&?  
at or better 按指定或较佳价位〔买卖指令〕 CEuWw:)  
at par 按面值计算；平价 (89Ji'dc
  
at sight 见票即付 ',7a E@PJ  
at the close 按收市盘 F@Q^?WV  
at the opening 按开市盘 WmeKl  
attestation 见证；见证条款 s=Df `  
at-the-money option 平价期权 LN4qYp6)G  
attorney 受权人；受托代表人 4S|=/f  
attornment 新拥有人承认书 k;k}qq`d  
attributable profit 可归属利润 iK#/w1`  
attributable share value 可归属股份价值 l4rMk^>>  
Auckland Stock Exchange 奥克兰证券交易所 xACdZB(  
auction 拍卖 7Y1GUIRa3  
auctioneer 拍卖商 r`jWp\z  
audit 审计；核数 %Tv^GP{}  
Audit Commission 审计署 gY(1,+0-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `0{ S3v  
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〕 5,1{Tv`  
audit review 帐目审查 WK0C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 t V03+&jF  
audited account 审计帐目；经审计的帐目 `9Yn0B.  
audited annual account 经审计的周年帐目 D8%AV;-Y  
audited balance sheet 经审计的资产负债表 b7HffO O  
auditor 核数师；核数主任；审计师 qj!eLA-aD  
auditor's certificate 核数师证明书；审计师证明书 WNs}sNSf  
auditor's report 核数师报告；审计师报告 7\ypW$Ot  
Aussie bond 澳元债券 PY`L$e  
austerity budget 紧缩预算 1svi8wh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9xFO]Y"  
Australia All Ordinaries Index 澳洲所有普通股票指数 Pao%pA.<  
Australian Dollar [AUD] 澳元 KVkMU?6  
Australian Options Market 澳大利亚期权市场 $d/&k`  
Australian Securities Commission 澳洲证券事务监察委员会 (&[[46  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +H_MV=A^  
Australian Stock Exchange 澳大利亚证券交易所 )55\4<ty  
Austrian Schilling [ATS] 奥地利先令 bU
Z_UW  
authentication 认证；鉴证 `pL^}_>|GM  
authority to purchase 委托购买证；委购书 i%-Ld Ka}"  
authorization 认可；核准；授权；授权书 Tde0~j}  
authorization by direction 指示授权 !lTda<;]  
authorization by instruction 指令授权 ('C7=u&F  
authorization by warrant 令状授权 #]E(N~  
authorization of unit trust 单位信托的认可 ujr(K=E  
authorized agent 指定代理人 Y ya`&V  
authorized capital 法定资本
A(8
n  
authorized clerk 出市员 8 TiG3  
authorized dealer 认可交易商 DWU`\9xA*  
authorized financial institution 认可财务机构 -oyO+1V  
authorized fund 认可基金 j}:~5|.  
authorized fund house 获授权的基金公司；认可基金公司 :K':P5i  
authorized institution 认可机构 =8Ehrlq
 
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }tG3tz0%fX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  fvEAIs  
authorized insurer 获授权保险人；获认可承保人 nwA8ALhE  
authorized investment 特准投资项目 hePPxKQ-  
authorized person 获授权人 OtTBErQNF  
authorized representative 获授权代表 jZpa0grA  
authorized share capital 法定股本 9zBMlc$X  
automated quotation system 自动报价系统 X[](Kj^`<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] nXA\|c0  
自动交易系统〔香港期货交易所有限公司〕 QAPu<rdJP  
automatic adjustment mechanism 自动调整机制 g&Vcg`  
automatic adjustment system 自动调整系统 80pid[F  
Automatic Clearing House 自动票据交换所 F'JY?  
automatic exchange rates accumulation system 自动化汇率累集系统 eq[Et +  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &QNY,Pj  
automatic teller machine [ATM] 自动柜员机
aG+j9Q_  
autopay 自动转帐 5D Y
\:AF  
available assets 可用资产 -|S]oJy  
available fiscal reserve 现存财政储备 HYK!}&  
available profit 可用利润 ]Mi.f3QlO6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 yxt[= C  
average 平均；平均数；海损 F_;DN: {  
average basic salary 平均基本薪金 C&~1M}I  
average consumer expenditure 平均消费开支；一般消费开支 =1p8i  
average cost 平均成本 Rp9fO?ZjHt  
average cost of land production 增辟土地平均成本 &?,6~qm[  
average daily turnover 平均每日成交额 6
KZf%)$
 
average daily wage rate 平均每日工资率 <#M`5X.  
average expenditure pattern 平均开支模式 G:W>I=^DaR  
average growth rate 平均增长率 'heJ"k?  
average net fixed assets 固定资产平均净值 O#a6+W
"U  
average of relatives 相对价格平均数 (X[CsaXt  
average price 平均价格 N K]B?  
average propensity to consume 平均消费倾向；一般消费倾向 V9wI\0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Iu@y(wyg  
average rate 平均率 -r7]S  
average revenue 平均收入；平均收益 bzN-*3YE=  
average stock 平均库存；平均存货 w|[RDaAb  
average yearly rent 平均年租 ^].jH+7i*  
avoidance of double taxation 避免双重课税 S=`+Ryc  
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 *l+OlQI0+  
B+d<F[|  
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