一些有用的会计术语(也不知道发的地方对不对)A

A: z*b|N45O  
A share Ａ股；甲类股份 ;[Xf@xf  
abatement of tax 减税；减扣免税额 Jb9@U/<\  
ABN AMRO Bank N.V. 荷兰银行 ~ [/jk !G  
above-the-line expenditure 线上项目支出；经常预算支出 WC_U'nTu4  
above-the-line receipt 线上项目收入；经常预算收入 AK'3N1l`  
ABSA Asia Limited 南非联合亚洲有限公司 m=COF$<  
absolute change 绝对数值变更 3qu?qD  
absolute expenditure 实际开支 0S+$l  
absolute guideline figure 绝对准则数字 }h/7M  
absolute interest 绝对权益 Ap"%%D^{:  
absolute order of discharge 绝对破产解除令 Q;y4yJ$wI  
absolute profit margin 绝对利润幅度 5>e<|@2 X  
absolute value 实值；绝对值 "5$p=|  
absolutely vested interest 绝对既得权益 dKXzFyW  
absorbed cost 已吸收成本；已分摊成本 J?t(TW6E  
absorption 吸收；分摊；合并 Iq19IbR8  
absorption rate 吸收率；摊配率；分摊率 F3q<j$y  
ACB Finance Limited 亚洲商业财务有限公司 fpZHE=}
r  
acceptable form of reciprocity 合理的互惠条件 A=ez,87  
acceptable rate 适当利率；适当汇率 #ax% n  
acceptance agreement 承兑协议 )eSQce7H  
acceptance for honour 参加承兑 dci,[TEGu  
acceptor 承兑人；接受人；受票人 hWn-[w/l_  
acceptor for honour 参加承兑人 \%]lsml  
accident insurance 意外保险 *\iXU//^)  
Accident Insurance Association of Hong Kong 香港意外保险公会 6v}q @z  
accident insurance scheme 意外保险计划 T8*;?j*@  
accident year basis 意外年度基准 o9Mr7  
accommodation 通融；贷款 i
(e=
  
accommodation bill 通融票据；空头票据 4u0?[v[Hu  
accommodation party 汇票代发人 6_rgRo&  
account balance 帐户余额；帐户结余 JX>`N5s  
account book 帐簿 $
%&OaAg  
account collected in advance 预收款项 {pre|r\  
account current book 往来帐簿 ~EQ# %db  
account of after-acquired property 事后取得的财产报告 zw5Ol%JF  
account of defaulter 拖欠帐目 A'u]z\&%c  
account payable 应付帐款 -m=!SQ >9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 aAd1[?&  
account receivable 应收帐款 m>w{vqPwJ  
account receivable report 应收帐款报表 Gf~^Xv!T  
account statement 结单；帐单；会计财务报表 o?= &kx  
account title 帐户名称；会计科目 Jfv'M<I  
accountant's report 会计师报告 qM Qu!%o  
Accountant's Report Rules 会计师报告规则 "~Kph0-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >wYmx4W>  
Accounting Arrangements 《会计安排》 UT 7'-  
accounting basis 会计基础 S5L0[SZ$!  
accounting by Official Receiver 破产管理署署长呈交的帐目 #+h#b%8  
Accounting Circular 《会计通告》 Mbly-l{|  
accounting class 会计类别 D#Mz#\
4o  
accounting date 记帐日期；会计结算日期 <O-R  
accounting for money 款项核算 Sy*p6DP  
Accounting Officer 会计主任 j,i)ecZ>  
accounting period 会计报告期；会计期 DbR!s1ux  
accounting policy 会计政策；会计方针 <ZO+e*4  
accounting practice 会计惯例 W^;4t3eQf  
accounting principle 会计准则 gHXvmR"  
accounting record 会计记录 )*.rl  
accounting report 会计报告 G_k_qP^:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z-]ND  
Accounting Society of China 中国会计学会 cs:?Wq ^  
accounting statement 会计报表 I~ mu'T  
accounting system 会计制度；会计系统 =yJV8%pa  
accounting transaction 会计事项；帐务交易 va#].4_  
accounting treatment 会计处理 ?aB%h |VA  
accounting year 会计年度 }KftVnD?  
accretion 增值；添加 &[PA?#I`  
accrual 应计项目；应累算数目 E3CwA8)k  
accrual basis 应计制；权责发生制 KNF{NFk  
accrual basis accounting 应计制会计；权责发生制会计 < jX5}@`z  
accrue 应累算；应计 *xx)j:Sc2  
accrued benefit 应累算利益 I&&;a.  
accrued charges 应计费用 MQ'=qR  
accrued cumulative preference share dividend 应累算的累积优先股股息 }-Nc}%5  
accrued expenses 应累算费用 i\4YT r,  
accrued interest payable 应付利息；应计未付利息 XVKRT7U  
accrued interest receivable 应收利息；应计未收利息 ;D(6Gy9~  
accrued right 累算权益 FId,/la  
accruing profit 应累算的利润 NJ$Qm
.S  
accumulated fiscal reserve 累积财政储备 :yw(Co]f  
accumulated profit 累积利润；滚存溢利 -0k{O@l"  
accumulated reserve 累积储备 ^`$-c9M?'  
accumulation of surplus income 累积收益盈余 C(xsMO'k,,  
acquired assets 既得资产 y<BG-  
acquisition 收购；购置；取得 Xoq
-  
acquisition cost 购置成本 Smh=Q4,W  
acquisition expenses 购置费用 $p}q,f.  
acquisition of 100% interest 收购全部股权 `lbRy($L  
acquisition of control 取得控制权 %w!x \UV  
acquisition of fixed assets 购置固定资产 :;]O;RXt  
acquisition of shell “买壳” r'*#i>PkQD  
acquisition price 收购价  Oo~   
act of God 天灾 V72?E%
d0  
acting partner 执事合伙人 #2*R0_b  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \z@:OR,  
active partner 积极参与的合伙人 Wrm3U/>e  
active trading 交投活跃 :hf%6N='kI  
actual circulation 实际流通 l['ER$(7  
actual cost 实际成本 OSh'b$Z  
actual expenditure 实际开支；实际支出 gla'urb[i|  
actual income 实际入息；实际收入；实际收益 iDsY5l  
actual market 现货市场 pG v*{.  
actual price 现货价；实际价格 |$GPJaNqa  
actual profit 实际利润 *^Z -4  
actual quotation 实盘；实际价位；实际报价 GJF ,w{J  
actual year basis 按实际年度计算 y"_rDj`  
actuals 实货 O^3XhTW^\~  
actuarial investigation 精算调查 w`/~y   
actuarial principle 精算原则 szOa yAS  
actuarial report 精算师报告 g`6I,6G  
Actuarial Society of Hong Kong 香港精算学会 *~UK5Brf1  
actuarial valuation 精算师估值 z4]z3U<}3]  
actuary 精算师 3]&le[.  
ad referendum agreement 暂定协议；有待覆核的协定 `0W+(9}  
ad valorem duty 从价税；按值征税 6>'>BamX  
ad valorem duty system 从价税制 UnZc9 6  
ad valorem fee 从价费 M~9IL\J^G  
ad valorem tariff 从价关税 ?'t
FTh  
additional allowance 额外免税额 zP$"6~.  
additional amount for unexpired risk 未过期风险的额外款额 vXak5iq>X  
additional assessable profit 补加应评税利润 {s2eOL5I|%  
additional assessment 补加评税 B+c,3@)x  
additional commitment 额外承担 _Qb].~  
additional commitment vote 额外承担拨款 ZV-Yq !|t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,L\KS^>  
additional dependent parent allowance 供养父母额外免税额 9S5C{~P4  
additional provision 额外拨款 O4^' H}*  
additional stamp duty 附加印花税 JFkx=![  
additional tax 补加税罚款；补加税款 )[E7\pc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R@Iw
mJxX  
adjudged bankrupt 被裁定破产 c48I-{?  
adjudicated bankrupt 裁定破产人 OskQ[ e0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #1'p?%K.  
adjudication of bankruptcy 裁定破产；宣告破产 ^*,?x  
adjudication of insolvency 裁定无力偿还债务 j}G9+GX~,  
adjusted actual 经调整的实数；调整后的实数 8K\S]SZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 ogdgLTi  
adjusted figure 经调整的数字；调整后的数额 a{.-qp  
adjusted liabilities 经调整的负债；调整后的负债 }C JK9*Z  
adjusted loss 经调整的亏损；调整后的亏损 "2"2qZ*h}  
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 oSO~72  
adjusted profit 经调整的利润；调整后的利润 g(o^'f  
adjusted surplus 经调整的盈余额；调整后的盈余额 WjvgDNk  
adjusted value 经调整的价值；调整后的价值 6x16?x  
adjustment 调整；修订；理算〔保险〕 P qa;fiJ)  
adjustment centre 调剂中心 u*T#? W?  
adjustment lag 调整过程的时间差距；调整时差 8;3I:z&muQ  
adjustment mechanism 调整机制 
:4Y5  
adjustment of loss 亏损调整 R{9G$b1Due  
adjustment process 调整过程；调整程序 ^jk-GRD*  
adjustment range 调整幅度 rFW,x_*_vP  
administered exchange rate 受管制汇率 Ma ]*Pled  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 FJsM3|{2=d  
administration expenses 行政费用 UQBc$`v  
administration fee 手续费；行政费 H 9?txNea  
administration in bankruptcy 破产管理
Jg6@)<n  
administration order 遗产管理令 D@ BP<   
administrator 管理人；遗产管理人 |tFg9RT  
administrator of the estate 遗产管理人 "~08<+  
admission of debt 债项承认书 X09i+/ICK  
admission of proof 接纳债权证明 byk9"QeY\  
advance 放贷款项；垫付款项；预支款项；预付款项 {@t6[g++  
advance account 暂支帐目；预付款帐户 '*
K%\]  
advance compensation 预付补偿金 CI|#,^  
advance from shareholder 股东垫款 @3?dI@i(  
advance pending reimbursement 预支以待日后付还 =vb'T  
advanced economy 先进经济体系 y*-D
 
advancement 预付；预付财产 )jw!,"_4  
advances warrant 垫款令 yM?jiy  
advancing 贷出 \?$kpV  
adverse balance 逆差 FMl_I26]  
adverse exchange 逆汇 {YIVi:4q  
advertisement addressed to shareholders 在报章刊登的致股东通告 jOxnf%jl  
advice for collection 托收通知书 I\=&v^]  
advice of drawing 提款通知书；汇票通知书 9*(uJA  
advice of payment 付款通知 K6nNrd}p:  
Advisory Committee [Securities and Futures Commission] \IOF 9)F  
谘询委员会〔证券及期货事务监察委员会〕 ql_,U8Jw  
Advisory Committee on Diversification 经济多元化谘询委员会 DV!0zzJ  
affidavit 誓章；遗产申报誓章 <t,lq  
affidavit of no receipt 述明无收款的誓章 wf~n>e^e  
affiliate 联号；联营公司；附属公司 .h
@bp1)l  
affiliated company 附属公司；联号；联营公司 U;Yw\&R,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Tq
x  
affordability 负担能力 +"VXw2R_e  
African Development Bank [AfDB] 非洲开发银行 rpL
]5e!  
after-acquired property 事后取得的财产 d.y-R#F_]  
after-hours dealing 市后交易 KN.WTaO  
after-tax profit 税后盈利；税后利润；税后溢利 v;Rm42k  
agency agreement 代理协议 A/~^4DR  
agency expenses 代理机构的开支 oK2jPP  
agency fee 代理费 7fW$jiw  
Agency Law 《代理法》 9lqD~H.  
agent 代理人；承销人 ]q|U0(q9  
agent of company 公司代理人 Htce<H-P  
agent's fee 代理人费；经纪费 lh;;%@1DM  
aggregate 总计；总数；总体数字 n7bM
L?f'  
aggregate amount 总款额；总额 t#nRa Pzp  
aggregate assets and liabilities 总体资产与负债 OlX otp8  
aggregate at constant price 按固定价格计算的总体数字 wkD"EuW(  
aggregate demand 总需求 I:] Pd  
aggregate gross position 总持仓量 -g4 {:!*D  
aggregate limit 总限额 W'Y#(N[ktP  
aggregate of salaries tax 合计薪俸税 GOX2'N\h^  
aggregate performance 总体表现；总体业绩 fczH^+mI  
aggregate supply 总体供应 !PEP`wEKdp  
aggregate surplus 总盈余 e @|uG%  
aggregate total 整体总额 -D wO*f  
aggregate value 总值；合计价值 {fn1sGA  
aggregated basis 合计基准 W"5VqN6v  
aggregated net chargeable income 合计应课税入息实额 s 5F?m  
aggregation 合并计算；合计；总和 ^7Z.~A y  
aggregation of incomes of husband and wife 夫妇入息合并计算
9@YhAj  
aggregation of property 财产的总和 xepp."
O  
agio 差价；贴水 ,veI'WHMB  
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》 -K0!wrKC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F>aaUj  
《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》 P5Pb2|\*
 
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Y5
8et9gRO  
《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》 f}Uf*Bp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v.>95|8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [9~6, ;6  
agreement for a settlement 授产协议 ov|pXi<e  
agreement for assignment 转让协议 WCg&*  
agreement for sale 售卖协议；买卖协议 knRs{1}Pw{  
agreement for sale and purchase 买卖协议 ^x}k1F3  
agreement for the payment of interest 支付利息协议 B?;P:!/1  
agreement for the repayment of money 还款协议 W9jxw4)  
agreement of reinsurance 再保险协议 rf =Wq_  
Agricultural Bank of China 中国农业银行 ,UW!?}@  
air passenger departure tax 飞机乘客离境税 |GP1[Q{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o3oT
u  
airport tax 机场税 'H'R6<z5  
alcohol duty 酒精税 32K  
alienation 让与；让渡；转让 f+4j ^y}  
alimony 生活费；赡养费 )/BbASO$)Z  
All Ordinaries Index [AOI] 所有普通股指数 6f;20dn6  
all risks 全险；综合险 m@g9+7  
All Sales Record for Stock Market 《股票市场成交报告》 EskD)Sl  
Allied Capital Resources Limited 新联财务有限公司 4u7^v1/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 h:<?)g~U  
allocation letter 拨款信件 --F6n/>  
allocation of fund 分配款项；预留款项 {A{sRT=%  
allocation of profit 利润分配；溢利分配 MJy(
B><  
allocation warrant 拨款令 1"RC!  
allotment 分配；配股 (A~w IKY,  
allotment notice 股份配售通知；配股通知 }}zY]A  
allotment of shares 股份分配 luCwP  
allowable 可获宽免；免税的 B[r04YGh  
allowable business loss 可扣除的营业亏损 azl!#%  
allowable expenses 可扣税的支出 vm8ER,IW)  
allowance 免税额；津贴；备抵；准备金 C]ef `5NR]  
allowance for debts 债项的免税额 `~2I  
allowance for depreciation by wear and tear 耗损折旧免税额 ed$w5dv  
allowance for funeral expenses 殡殓费的免税额 Ev0=m;@_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u
56WB9Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 f_|=EQ  
allowance to debtor 给债务人的津贴 M[7$F&&n  
alteration of capital 资本更改 K8fC>iNbH  
alternate trustee 候补受托人 >4nQ&b.u  
amalgamation 合并 B;J8^esypD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v`r*Yok;`  
ambit of charges 征税范围；收费范围 :} DTK  
amended valuation 经修订的估值 4Xe8j55  
American Commodities Exchange 美国商品交易所 Up\ k67  
American Express Bank Limited 美国运通银行 +*x9$LSD  
American Stock Exchange 美国证券交易所 WO[O
0!X  
amortization 摊销 f^G-ba  
amount due from banks 存放银行同业的款项 Er<!8;{?  
amount due from banks abroad 存放海外银行同业的款项 oVIc^yk5a  
amount due from holding companies 控股公司欠款 [s~6,w

z  
amount due from local banks 存放本港银行同业的款项 x+,:k=JMT  
amount due to banks 银行同业的存款 5a2+6N  
amount due to banks abroad 海外银行同业的存款 |eP5iy wg  
amount due to holding companies 控股公司存款 FR6PY  
amount due to local banks 本港银行同业的存款 'oF('uR  
amount due to outport banks 外埠银行同业的存款 *)s^+F 0  
amount for note issue 发行纸币的款额 ]+T$D  
amount of bond 担保契据的款额 Lm'+z97  
amount of consideration 代价款额 oh,29Gg  
amount of contribution 供款数额 FA}y"I'W  
amount of indebtedness 负债款额 ? w@)3Z=u  
amount of principal of the loan 贷款本金额 9~4@AGL  
amount of rates chargeable 应征差饷数额 ricL.[v9S  
amount of share capital 股本额 ) RNB;K~s9  
amount of sums assured 承保款额 ma@!"Z8S  
amount of variation 变动幅度 /NQ PTr  
amount of vote 拨款数额 t
/h,-x  
amount payable 应付款额 UZJ#/x5F  
amount receivable 应收款额 +3]V>Mv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ln_[@K[oX  
analysis 分析 D|IS@gWa  
ancillary risk 附属风险 '8;'V%[+  
annual account 周年帐目；周年帐目报表；年度决算；年结 k;jXVa  
annual accounting date 年结日期 o~26<Lk  
annual allowance 每年免税额；年积金；年度津贴；年津 ^n*:zmD  
annual balance 年度余额 c uHF^l  
annual disposable income 每年可动用收入 ^#4Ah[:XA  
annual estimates 周年预算 Oe lf^&m  
annual fee 年费 <yw56{w,  
annual general meeting 周年大会 XCyrr2^  
annual growth rate 年增率；每年增长率 zEi\#Zg$  
annual long-term supplement 长期个案每年补助金 aq- |  
annual pensionable emolument 可供计算退休金的年薪 @]dv   
annual report 年报 I !O5+Er
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 |cL,$G  
annual return 周年报表；周年申报表；每年报税表格 bRK\Tua 6  
Annual Return Rules 《周年报表规则》 S%jFH4#  
annual review of consumer prices 每年消费物价回顾 5TLE%#G@+  
annual roll-forward basis 逐年延展方式 +6:jm54  
annual salary 年薪 D_ XOYzN}  
annual statement 年度报表；年度决算表 Ht|"91ZC5  
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 x@tI  
annuitant 年金受益人 kzC4V  
annuity 年金 FA{(gib@9  
annuity contract 年金合约 $.zd,}l@L  
annuity on human life 人寿年金 D&G^|: G  
antecedent debt 先前的债项 eQ<Vky^SJ  
ante-dated cheque 倒填日期支票 Zm6|aHx8v  
anticipated expenditure 预期开支 +g_m|LF  
anticipated net profit 预期纯利 p;~oIy\,  
anticipated revenue 预期收入 .pIO<ZAFT  
anti-inflation measure 反通货膨胀措施 %$67*pY'JH  
anti-inflationary stance 反通货膨胀立场 -@.FnFa  
apparent deficit 表面赤字 `bF4/iBW  
apparent financial solvency 表面偿债能力 EF'8-*  
apparent partner 表面合伙人 Y)DF.ca(  
application for personal assessment 个人入息课税申请书  vPAL,  
application of fund 资金应用 h
P$5>G(3  
application to release as liquidator and to destruct the books of accounts and documents I!T=$Um  
申请免除清盘人职务及毁灭帐簿与文件 b"w@am>&  
appointed actuary 委任精算师 YmLpGqNv  
appointed auditor 委任核数师；委任审计师 .z^O y_S{  
appointed trustee 委任的受托人 12tk$FcY8*  
appointer 委任人 `@{(ijg.  
apportioned pro rata 按比例分摊 0/uy'JvWru  
apportionment 分配；分摊 /q) H0b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "G@(Cb*+T  
apportionment formula 分摊方程式 "iUh.c=0F,  
apportionment of estate duty 遗产税的分摊 Ezr q2/~Q  
appraisal 估价；评估 0rxGb} b*  
appreciable growth 可观增长 S84S/y  
appreciable impact 显着影响 3!`_Q%  
appreciable increase 可观增长 ~U5Tn3'~  
appreciation 增值；升值 8\p"V.o>  
appreciation against other currencies 相对其他货币升值 !\cVe;<r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MhIHfW]b  
appreciation tax 增值税 3rX40>Cs8  
appropriation 拨款；拨用；拨付 X2'XbG3  
appropriation account 拨款帐目 v7,-Q*
 
Appropriation Bill 拨款法案 w!-MMT4y  
appropriation-in-aid system 补助拨款办法 C9*[/|T  
approved assets 核准资产 X6xs@tgQ  
approved basket stock 认可一篮子证券 m@2=vq1f  
approved budget 核准预算 |?TX^)  
approved charitable donation 认可慈善捐款 t+D= @"BZP  
approved charitable institution 认可慈善机构 . Ctd$  
approved currency 核准货币；认可货币 h=^UMat-  
approved estimates 核准预算 +'_ peT.8  
approved estimates of expenditure 核准开支预算 ,\N4tG1\  
approved overseas insurer 核准海外保险人 MHJRBn{}  
approved overseas trust company 核准海外信托公司 FsS.9 `B  
approved pooled investment fund 核准汇集投资基金 U65oh8x  
approved provident fund scheme 认可公积金计划 V!N
R
BXg  
approved provision 核准拨款 )>@%;\qV  
approved redeemable share 核准可赎回股份 OxUc,%e9P  
approved regional stock 认可地区性证券 35L\  
approved retirement scheme 认可退休金计划 7MsJ*En  
approved subordinated loan 核准附属贷款 -Ua&/Yd/}  
arbitrage 套戥；套汇；套利 Z/d {v:)  
arbitrageur 套戥者；套汇者 O`T_'.Lk  
arbitrary amount 临时款项 ^fmuBe}d{  
arrangement 措施；安排；协定 $i1:--~2\  
arrears 欠款 G!o6Y:1!  
arrears of pay 欠付薪酬 I@TH^8(  
arrears of revenue 逾期未收税款；逾期未收的帐项 \["I.gQ  
articles of association 组织章程；组织细则；组织章程细则 Wl}J=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4'Ya-xx  
ascertainment of profit 确定利润 taMcm}*T1  
"Asia Clear" “亚洲结算系统” a)I>Ns)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 N:~4>p44[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }KT$J G?  
Asian Development Fund [ADF] 亚洲发展基金 N%%trlDXD  
Asian dollar bond 亚洲美元债券 _-2ntO<E  
Asian dollar market 亚洲美元市场 5&xbGEP$  
Asian dollar rate 亚洲美元利率 ZD4aT1|Q7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x+b.9f4xJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~y"OyOi&  
asked price 沽盘；喊价；索价；卖方报价
'S*]JZ1  
assessable income 应评税入息 lgZ9*@d  
assessable loss 应评税亏损 ?Ezy0>j  
assessable profit 应评税利润 wN^^_  
assessable value 应评税值 Ao#bREm  
assessed profit 估定利润 { SDnVV  
assessed value 经评估价值 C_yNSD  
assessment 评税；评定；估价；评税单 oDayfyy4y)  
assessment number 评税编号；估价编号 |9X2AS Qu  
assessment of additional tax 补加税评税 `?SC.KT  
assessment of performance 业绩评估；实绩评价 DuLl"w\_@  
Assessor 评税主任 N1sdWXG  
asset price bubbles 资产价格泡沫 ^# 4e_&4  
asset-backed securities 具资产保证的证券 uc}F|O  
assets accretion 资产增值 #g'j0N  
assets and liabilities 资产与负债 zGy+jeH:.  
assets betterment statement 资产递增表；资产改进表 <p-@XzyE  
assets lending 实物放款；有抵押贷款 :jC$$oC].  
assets of the company passing on the death 死者去世时转移的公司资产 e X6o7a  
assets pledged as security for liabilities 用作负债抵押的资产 Q<KF<K'0hg  
assets portfolio 资产投资组合 GMB3`&qh  
assets price 资产价格 ewWw  
assets quality 资产质素 zKp R:F  
assets realization 资产变现 &eqqgLz  
assets refinancing arrangement 资产再集资安排 w9n0p0xr<  
assets securitization 资产证券化 T(Bcp^N  
assets situated outside Hong Kong 在香港以外地方的资产 J'tJY% `  
assets stripping 削减资产；拆卖资产
T#i~/  
assets value 资产值 <":83RCS  
assignee 承让人 J%T=FU  
assignment 转让；转让书；转让契 oTx>oM,  
assignment of interest 权益转让 HLQ> |,9  
assignment of letters patent and trade mark 专利证书及商标转让 DiGHo~f  
assignment of property 物业转让；物业转让书 T3LVn<Lm\  
assignment right 转让权 2EYWX!Bx  
assignor 转让人 Y*{5'q+2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c *<m.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 btC6R>0   
associate member 附属会员 +KWO`WR  
associated body corporate 相联法人团体 6/T/A+u  
associated company 相联公司；联属公司 H!Dj.]T  
associated corporation 相联法团 'Gamb+[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $s-B  
公认会计师公会〔英国〕 v`G}sgn  
Association of Futures Exchange Brokers 香港期货经纪协会 ivB,s5<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,~DKU*A_~  
association of underwriters 承保人组织 )u4=k
(  
assumption of control 接管 2%9L'-  
assurance 担保；保险；转易；转易书 U"oHPK3"TA  
assurance of interest 权益的转易 $yq76  
at 19XX price 按一九ＸＸ年价格计算 .}T-R?  
at a discount 按赔价计算；按贴水价格计算；打折扣 #_UP}G$  
at a premium 按溢价计算；按升水价格计算 *ae)<l3v  
at call 通知付款；按通知 ]&9=f#k%  
at constant market price 按固定市价计算 R%q:].  
at constant price 按固定价格计算 salDGsW^  
at cost 按成本计算 jbUg?4k!  
at current market price 按当时市价计算；按现时市价计算 6y57m;JW/  
at current price 按当时价格计算；按现时价格计算 (ti!Y"e2  
at factor cost 按要素成本计算；按生产要素成本计算 o*2Mjd]r  
at money-of-the-day price 按付款当日价格计算 9U4[o<G]=  
at or better 按指定或较佳价位〔买卖指令〕 Z9q4W:jyS  
at par 按面值计算；平价 .m
cohfR  
at sight 见票即付 S%B56|'  
at the close 按收市盘 C'{B  
at the opening 按开市盘 -$Kc"rX  
attestation 见证；见证条款 g9NE>n(3  
at-the-money option 平价期权 s@GE(Pu7  
attorney 受权人；受托代表人 yeBfzKI{b  
attornment 新拥有人承认书 XsDZ<j%x89  
attributable profit 可归属利润 Ts
3!mjn  
attributable share value 可归属股份价值 7oc Ng  
Auckland Stock Exchange 奥克兰证券交易所 "]Uj _d  
auction 拍卖 ~b0l?P*Ff  
auctioneer 拍卖商 f8V )nM+v"  
audit 审计；核数 2J%L%6z8~  
Audit Commission 审计署 IXlk1tHN4I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4\k{E-x $  
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〕 uI&0/  
audit review 帐目审查 l!W!Gz0to  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (I(U23A~  
audited account 审计帐目；经审计的帐目 _a|g >  
audited annual account 经审计的周年帐目 H8B2{]HAt  
audited balance sheet 经审计的资产负债表 B&<5VjZ\  
auditor 核数师；核数主任；审计师 cIa`pU,6A  
auditor's certificate 核数师证明书；审计师证明书 tF 7u-  
auditor's report 核数师报告；审计师报告 *5?Qam3  
Aussie bond 澳元债券 |T/s>OW  
austerity budget 紧缩预算 q/Ji}NGm  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 nEW.Y33  
Australia All Ordinaries Index 澳洲所有普通股票指数 aBQ@n  
Australian Dollar [AUD] 澳元 qn{4AWmJ  
Australian Options Market 澳大利亚期权市场 %s
9*?6  
Australian Securities Commission 澳洲证券事务监察委员会 wZ69W$,p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,fN <I  
Australian Stock Exchange 澳大利亚证券交易所 ZNpC& "`G  
Austrian Schilling [ATS] 奥地利先令 jC$~m#F  
authentication 认证；鉴证 O '`|(L  
authority to purchase 委托购买证；委购书 %++S;#)~  
authorization 认可；核准；授权；授权书 Da!vGr  
authorization by direction 指示授权 q8.Z7ux  
authorization by instruction 指令授权 gg8)oc+w  
authorization by warrant 令状授权 y4aT-^C'  
authorization of unit trust 单位信托的认可 x\yr~$}(J  
authorized agent 指定代理人 ;]=@;? 9  
authorized capital 法定资本 JUXBMYFus  
authorized clerk 出市员 DMs8B&Y=  
authorized dealer 认可交易商 z4` :n.  
authorized financial institution 认可财务机构 Pth4_]US  
authorized fund 认可基金 f)gV2f0t  
authorized fund house 获授权的基金公司；认可基金公司 p_e x  
authorized institution 认可机构 n "^rS}Y]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4>fj@X(3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 qu]a+cYY  
authorized insurer 获授权保险人；获认可承保人 .y_~mr&d  
authorized investment 特准投资项目 &gJ@"`r4  
authorized person 获授权人 n
D)SR  
authorized representative 获授权代表 SB5qm?pT8<  
authorized share capital 法定股本 20}]b*C}  
automated quotation system 自动报价系统 H4{7,n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &e#pL`N  
自动交易系统〔香港期货交易所有限公司〕 ;05lwP*r]  
automatic adjustment mechanism 自动调整机制 ,I+O;B:0  
automatic adjustment system 自动调整系统 xB?!nd  
Automatic Clearing House 自动票据交换所 QwF.c28[  
automatic exchange rates accumulation system 自动化汇率累集系统 D&@ js!|5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e8egxm  
automatic teller machine [ATM] 自动柜员机 wdV)M?  
autopay 自动转帐 m7XN6zX  
available assets 可用资产 hp}rCy|01  
available fiscal reserve 现存财政储备 2t  
available profit 可用利润 D62'bFB^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ^YfAsBs&  
average 平均；平均数；海损 ?duw0SZ  
average basic salary 平均基本薪金 p;R&h4H  
average consumer expenditure 平均消费开支；一般消费开支 F8{T/YhZ  
average cost 平均成本 rXip"uz(K>  
average cost of land production 增辟土地平均成本 J4iu8_eH!D  
average daily turnover 平均每日成交额 %?qzP'  
average daily wage rate 平均每日工资率 wLt0Fq6QG  
average expenditure pattern 平均开支模式 f^5sJ0;%  
average growth rate 平均增长率 y^kC2DS   
average net fixed assets 固定资产平均净值 {4p7r7n'  
average of relatives 相对价格平均数 ?V_v=X%w  
average price 平均价格 NA/Sv"7om  
average propensity to consume 平均消费倾向；一般消费倾向 5"q{b1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 KpS=oFX{}  
average rate 平均率 YxA nh  
average revenue 平均收入；平均收益 w>Ft5"z  
average stock 平均库存；平均存货 gB,Q4acjj  
average yearly rent 平均年租 gq~`!tW'  
avoidance of double taxation 避免双重课税 miCY?=N`  
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 (ueH@A"9;  
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