一些有用的会计术语(也不知道发的地方对不对)A

A: ~qgh
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A share Ａ股；甲类股份 {fXkbMO|  
abatement of tax 减税；减扣免税额 -%`~3*L  
ABN AMRO Bank N.V. 荷兰银行 w jkh*Y  
above-the-line expenditure 线上项目支出；经常预算支出 6|jZv~rS$  
above-the-line receipt 线上项目收入；经常预算收入 2`f{D~w  
ABSA Asia Limited 南非联合亚洲有限公司 w<9rTHG8,  
absolute change 绝对数值变更 h]
oUY.Pf  
absolute expenditure 实际开支 _RIU,uJs  
absolute guideline figure 绝对准则数字 p1KhI;^  
absolute interest 绝对权益 z(\aJW  
absolute order of discharge 绝对破产解除令 a
oN\n]g  
absolute profit margin 绝对利润幅度 _
<S!tW  
absolute value 实值；绝对值 stRM*.  
absolutely vested interest 绝对既得权益 !zE{`Ha~  
absorbed cost 已吸收成本；已分摊成本 yLC[-.H  
absorption 吸收；分摊；合并 |o5eG><  
absorption rate 吸收率；摊配率；分摊率 ]M5~p^ RB  
ACB Finance Limited 亚洲商业财务有限公司 }n9(|i+  
acceptable form of reciprocity 合理的互惠条件 N!K%aH~O  
acceptable rate 适当利率；适当汇率
Jp=qPG|  
acceptance agreement 承兑协议 ?J:w,,4m  
acceptance for honour 参加承兑 RCR= W6  
acceptor 承兑人；接受人；受票人 Sb`[+i'`  
acceptor for honour 参加承兑人 B"GC|}N)v  
accident insurance 意外保险 M/<ypJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 jR/Gd01)  
accident insurance scheme 意外保险计划 w5m/[Z  
accident year basis 意外年度基准 f]NLR>$L}  
accommodation 通融；贷款 8oX1 F(R  
accommodation bill 通融票据；空头票据 W;OGdAa_  
accommodation party 汇票代发人 _EMI%P&s  
account balance 帐户余额；帐户结余 gQ\.|'%  
account book 帐簿 GeR#B;{  
account collected in advance 预收款项 ?Q]&;5o  
account current book 往来帐簿 mo| D  
account of after-acquired property 事后取得的财产报告 5T;LWS  
account of defaulter 拖欠帐目 ahl|N
`  
account payable 应付帐款
gnp.!-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t=P+m  
account receivable 应收帐款 qd0G sr}j  
account receivable report 应收帐款报表 /!H24[tnk1  
account statement 结单；帐单；会计财务报表 y[ dBmTY  
account title 帐户名称；会计科目 Orq/38:4G  
accountant's report 会计师报告 :=NXwY3~M  
Accountant's Report Rules 会计师报告规则 [\ao#f0WR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 doanTF4Da  
Accounting Arrangements 《会计安排》 .\XRkr'-  
accounting basis 会计基础 ]K(a32VCH  
accounting by Official Receiver 破产管理署署长呈交的帐目 KtQs uL%  
Accounting Circular 《会计通告》 IO\1nB$0nb  
accounting class 会计类别 N'2?Zb  
accounting date 记帐日期；会计结算日期 Cv,WG]E7(  
accounting for money 款项核算 >eGg 1  
Accounting Officer 会计主任 ` i[26Qb  
accounting period 会计报告期；会计期 1TZ[i  
accounting policy 会计政策；会计方针 MJ:c";KCq0  
accounting practice 会计惯例 zVE" 6  
accounting principle 会计准则 2|,$#V=  
accounting record 会计记录 nd'D0<%  
accounting report 会计报告 p.W7>o,[w  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NN4Z:6W5  
Accounting Society of China 中国会计学会 P#A,(Bke3  
accounting statement 会计报表 1`8s
"T  
accounting system 会计制度；会计系统 N?@^BZ  
accounting transaction 会计事项；帐务交易 J*zzjtY( 1  
accounting treatment 会计处理 Al yJ!f"Y  
accounting year 会计年度 o26Y}W  
accretion 增值；添加 0C<\m\|~k  
accrual 应计项目；应累算数目 [(n5-#1S  
accrual basis 应计制；权责发生制 Q
,NnB{R  
accrual basis accounting 应计制会计；权责发生制会计 6(E4l5%  
accrue 应累算；应计 Z 8w\[AF{$  
accrued benefit 应累算利益 `:C1Wo^<  
accrued charges 应计费用 n5QO'Jr%[  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z|qI[uiO  
accrued expenses 应累算费用 Vl^x_gs#_]  
accrued interest payable 应付利息；应计未付利息 &;$uU  
accrued interest receivable 应收利息；应计未收利息 BwH
Jr(n  
accrued right 累算权益 .B`$hxl*0c  
accruing profit 应累算的利润 ,kJ'_mq  
accumulated fiscal reserve 累积财政储备 ,l&?%H9q  
accumulated profit 累积利润；滚存溢利 Gpu[<Z4  
accumulated reserve 累积储备 s,_+5ukv  
accumulation of surplus income 累积收益盈余 K28L(4)  
acquired assets 既得资产 I$"Z\c8;  
acquisition 收购；购置；取得 .F ?ww}2p]  
acquisition cost 购置成本 #eJfwc1JY  
acquisition expenses 购置费用 ?xaUWD  
acquisition of 100% interest 收购全部股权 6m&GN4Ca  
acquisition of control 取得控制权 kQ=bd{a6  
acquisition of fixed assets 购置固定资产 12^uu)6Xm,  
acquisition of shell “买壳” <Y)14w%  
acquisition price 收购价 >v,X:B?+FL  
act of God 天灾 od!44p]  
acting partner 执事合伙人 29:2Xu i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sPK]:iC  
active partner 积极参与的合伙人 |Y"XxM9  
active trading 交投活跃 RC7F/|w.z  
actual circulation 实际流通 j([b)k=  
actual cost 实际成本 5]
i#l3")  
actual expenditure 实际开支；实际支出 IgbuMEfL  
actual income 实际入息；实际收入；实际收益 'fn}I0Vc  
actual market 现货市场 [],[LkS  
actual price 现货价；实际价格 EeYL~ORdi  
actual profit 实际利润 le5@WG/x  
actual quotation 实盘；实际价位；实际报价 ;W{z"L;nX  
actual year basis 按实际年度计算 5j`sJvq  
actuals 实货 -)-:rRx-  
actuarial investigation 精算调查 T.#_v#oM  
actuarial principle 精算原则 xI<l1@  
actuarial report 精算师报告 'wPX.h?  
Actuarial Society of Hong Kong 香港精算学会 #.Dl1L/  
actuarial valuation 精算师估值 gNr4oOR{  
actuary 精算师 ytj});,>  
ad referendum agreement 暂定协议；有待覆核的协定 \gP?uJ  
ad valorem duty 从价税；按值征税 cs2-
jbRn  
ad valorem duty system 从价税制 72|gzm  
ad valorem fee 从价费 XB'rh F8rl  
ad valorem tariff 从价关税 oN}\bK  
additional allowance 额外免税额 ~T}D#}  
additional amount for unexpired risk 未过期风险的额外款额 E zcch1  
additional assessable profit 补加应评税利润 Hl$qmq  
additional assessment 补加评税 Q^{TcL8  
additional commitment 额外承担 g(P7CX+y  
additional commitment vote 额外承担拨款 /,I?"
&FWc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2@(+l*.Q  
additional dependent parent allowance 供养父母额外免税额 *c#DB{N  
additional provision 额外拨款 iB0r+IbR  
additional stamp duty 附加印花税 U,b80%k:  
additional tax 补加税罚款；补加税款 6ud?US(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D?ic~-&  
adjudged bankrupt 被裁定破产 ok--Jyhv#  
adjudicated bankrupt 裁定破产人 I6WHC*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ULew ~j  
adjudication of bankruptcy 裁定破产；宣告破产 U$D:
gZ  
adjudication of insolvency 裁定无力偿还债务 !wAnsK  
adjusted actual 经调整的实数；调整后的实数 >XZ2w_  
adjusted current assets 经调整的流动资产；调整后的流动资产 ydD:6bBX  
adjusted figure 经调整的数字；调整后的数额 ]9@4P$I  
adjusted liabilities 经调整的负债；调整后的负债 B)/&xQu  
adjusted loss 经调整的亏损；调整后的亏损 EW]DzL3  
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 7_Vd%<:  
adjusted profit 经调整的利润；调整后的利润 0of:tZU  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;R >>,&g  
adjusted value 经调整的价值；调整后的价值 tLJ 7tnB  
adjustment 调整；修订；理算〔保险〕 >%"TrAt  
adjustment centre 调剂中心 pYCMJK-H  
adjustment lag 调整过程的时间差距；调整时差 CMC p7-v  
adjustment mechanism 调整机制 GGHMpQ   
adjustment of loss 亏损调整 |%4nU#GoB  
adjustment process 调整过程；调整程序 4PSbr$  
adjustment range 调整幅度 TFbc@rfB  
administered exchange rate 受管制汇率 k&yBB%g  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a\-5tYo`u  
administration expenses 行政费用 tQj=m_  
administration fee 手续费；行政费 !o'a]8  
administration in bankruptcy 破产管理 9on$0  
administration order 遗产管理令 >o"s1* {  
administrator 管理人；遗产管理人 v*excl~  
administrator of the estate 遗产管理人 KXTk.\c  
admission of debt 债项承认书 hpOY&7QUTD  
admission of proof 接纳债权证明 G} [$M"}  
advance 放贷款项；垫付款项；预支款项；预付款项 )cN=/i  
advance account 暂支帐目；预付款帐户 U;&s=M0[  
advance compensation 预付补偿金 ;Qd'G7+  
advance from shareholder 股东垫款 :qXREF@h  
advance pending reimbursement 预支以待日后付还 /_<_X 7  
advanced economy 先进经济体系 ,9|7{j|u  
advancement 预付；预付财产 v'L"sgW6I  
advances warrant 垫款令 !h&h;m/c  
advancing 贷出 z@[n?t!7k  
adverse balance 逆差 lS;S:- -F  
adverse exchange 逆汇 \U]<HEc^  
advertisement addressed to shareholders 在报章刊登的致股东通告 L_Z`UhD3{  
advice for collection 托收通知书 -{3^~vW|<  
advice of drawing 提款通知书；汇票通知书 o)\EfPT  
advice of payment 付款通知 [Qkj}  
Advisory Committee [Securities and Futures Commission] Pd:tRY+t/  
谘询委员会〔证券及期货事务监察委员会〕 D6_#r=08  
Advisory Committee on Diversification 经济多元化谘询委员会 Jv2V@6a(  
affidavit 誓章；遗产申报誓章 0Q%I[f8  
affidavit of no receipt 述明无收款的誓章 eJOo~HIWQ  
affiliate 联号；联营公司；附属公司 0NsPo  
affiliated company 附属公司；联号；联营公司 t2ui9:g4j  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Pw|/PfG  
affordability 负担能力 };(2 na  
African Development Bank [AfDB] 非洲开发银行 9MRe?  
after-acquired property 事后取得的财产 oz'jt} ?  
after-hours dealing 市后交易 R{4[.  
after-tax profit 税后盈利；税后利润；税后溢利 wj$3L3  
agency agreement 代理协议 yaj1nq!*"  
agency expenses 代理机构的开支 N*w{NB7L  
agency fee 代理费 Gd&G*x  
Agency Law 《代理法》 I~ SFY>s  
agent 代理人；承销人 1\f8-:C  
agent of company 公司代理人 AxJf\B8  
agent's fee 代理人费；经纪费 c1%ki%J#  
aggregate 总计；总数；总体数字 a;7gy419<p  
aggregate amount 总款额；总额 blV'-Al  
aggregate assets and liabilities 总体资产与负债 bxz6 >>  
aggregate at constant price 按固定价格计算的总体数字 7Il /+l(  
aggregate demand 总需求 {flxZ}  
aggregate gross position 总持仓量 hEFn>  
aggregate limit 总限额 wu0JXB%&^  
aggregate of salaries tax 合计薪俸税 XK l3B=h  
aggregate performance 总体表现；总体业绩 mpCKF=KL.  
aggregate supply 总体供应 imS&N.*3m  
aggregate surplus 总盈余 MM+nE_9lV  
aggregate total 整体总额 o AS 'Z|  
aggregate value 总值；合计价值 53^1;  
aggregated basis 合计基准 xI=[=;L  
aggregated net chargeable income 合计应课税入息实额 !]f:dWSLB  
aggregation 合并计算；合计；总和 kZ_5R#xK  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~o;*{ Q  
aggregation of property 财产的总和 JENq?$S  
agio 差价；贴水 D2Kh+~l  
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》 `H;O! ty&d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C"}]PW  
《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》 VN4H+9E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +>h'^/rAE  
《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》 =dC5q{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ET]`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 47/YDy%  
agreement for a settlement 授产协议 A^7Y%  
agreement for assignment 转让协议 &_6B{Q  
agreement for sale 售卖协议；买卖协议 d7QWK(d  
agreement for sale and purchase 买卖协议 bF3}L=z  
agreement for the payment of interest 支付利息协议 o2(*5*b!@e  
agreement for the repayment of money 还款协议 @6DV?VL  
agreement of reinsurance 再保险协议 m
K7egAo  
Agricultural Bank of China 中国农业银行 !Ys.KDL  
air passenger departure tax 飞机乘客离境税 9%uJ:c?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 u-Ip*1/wp  
airport tax 机场税 .7zdA IKW  
alcohol duty 酒精税 5@Lz4 `  
alienation 让与；让渡；转让 wv
Saq+N  
alimony 生活费；赡养费 0/%VejZ'  
All Ordinaries Index [AOI] 所有普通股指数 *}i.,4+y   
all risks 全险；综合险  F_%&,"$  
All Sales Record for Stock Market 《股票市场成交报告》 cbA90 8@s  
Allied Capital Resources Limited 新联财务有限公司 8-R; &  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 D(S^g+rd  
allocation letter 拨款信件 *$7c||J7  
allocation of fund 分配款项；预留款项 OGO4~Up  
allocation of profit 利润分配；溢利分配 $
5l=&  
allocation warrant 拨款令 8
BJ&"y8H  
allotment 分配；配股 |a{*r.  
allotment notice 股份配售通知；配股通知 r(qU~re'  
allotment of shares 股份分配  t"'aQr  
allowable 可获宽免；免税的 Y_&)>;  
allowable business loss 可扣除的营业亏损 :-.bXOB(  
allowable expenses 可扣税的支出 uod&'g{N  
allowance 免税额；津贴；备抵；准备金 5AT[1@H(_  
allowance for debts 债项的免税额 ?\Jl] {i2  
allowance for depreciation by wear and tear 耗损折旧免税额 Ik|nL#JH]  
allowance for funeral expenses 殡殓费的免税额 E>SLR8!Cv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PM%Gsy]q  
allowance for repairs and outgoings 修葺及支出方面的免税额 G_x<2E"d  
allowance to debtor 给债务人的津贴 nz]+G2h  
alteration of capital 资本更改 6d3-GMUQ  
alternate trustee 候补受托人 X
}3o  
amalgamation 合并 fL&bN[XA"$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J4ltHk.|  
ambit of charges 征税范围；收费范围 |P]>[}mD  
amended valuation 经修订的估值 +lqX;*a=N  
American Commodities Exchange 美国商品交易所 ;/Dp  
American Express Bank Limited 美国运通银行 @(A[H^E  
American Stock Exchange 美国证券交易所 2^7VDqLc  
amortization 摊销 F\;G'dm  
amount due from banks 存放银行同业的款项 HI30-$9  
amount due from banks abroad 存放海外银行同业的款项 c`&<"Us  
amount due from holding companies 控股公司欠款 ON=6w_  
amount due from local banks 存放本港银行同业的款项 ZjXpMx,  
amount due to banks 银行同业的存款 3v%V\kO=F  
amount due to banks abroad 海外银行同业的存款 cA4xx^~  
amount due to holding companies 控股公司存款 wGf SVA-q\  
amount due to local banks 本港银行同业的存款 _6 |lw&o07  
amount due to outport banks 外埠银行同业的存款 LY^pmak  
amount for note issue 发行纸币的款额 Hh8)d/D  
amount of bond 担保契据的款额 5)GO  
amount of consideration 代价款额 C_=WL(  
amount of contribution 供款数额 9IC|2w66  
amount of indebtedness 负债款额 v9OK <  
amount of principal of the loan 贷款本金额 h>+,ba"D  
amount of rates chargeable 应征差饷数额 F|XRh6j  
amount of share capital 股本额 /_P5UE(  
amount of sums assured 承保款额 dw!cDfT+  
amount of variation 变动幅度 _0<EbJ8Z  
amount of vote 拨款数额 FHS6
Mk26  
amount payable 应付款额 y
ZsC>  
amount receivable 应收款额 n_51-^*z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 64>o3Hb2  
analysis 分析 &pD6Qq{  
ancillary risk 附属风险 ]?`t spm<t  
annual account 周年帐目；周年帐目报表；年度决算；年结 :)\<  
annual accounting date 年结日期 PI#xRKt  
annual allowance 每年免税额；年积金；年度津贴；年津 >8nRP%r[5,  
annual balance 年度余额 M38QA  
annual disposable income 每年可动用收入 {(#>%f+|C  
annual estimates 周年预算 gI qYIt  
annual fee 年费 afcI5w;>}  
annual general meeting 周年大会 i
y{*w&p  
annual growth rate 年增率；每年增长率 8rXu^  
annual long-term supplement 长期个案每年补助金 A-&C.g  
annual pensionable emolument 可供计算退休金的年薪 io$!z=W  
annual report 年报 r-+.Ax4L"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z17x%jXy  
annual return 周年报表；周年申报表；每年报税表格 ^[SQw)*
 
Annual Return Rules 《周年报表规则》 N4Z%8:"pj  
annual review of consumer prices 每年消费物价回顾 uf (`I  
annual roll-forward basis 逐年延展方式 9BPucXK  
annual salary 年薪 #AzZ4<;7  
annual statement 年度报表；年度决算表 2#:h.8
  
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 7W6tz\Y  
annuitant 年金受益人 $4
y;F]  
annuity 年金 ! 3O#'CV  
annuity contract 年金合约 V&E)4KBOs  
annuity on human life 人寿年金 X9#;quco@  
antecedent debt 先前的债项 AAE8j.  
ante-dated cheque 倒填日期支票 Tt.wY=,K  
anticipated expenditure 预期开支 'dp3>4  
anticipated net profit 预期纯利 Q&;dXE h  
anticipated revenue 预期收入 POQRq%w  
anti-inflation measure 反通货膨胀措施 wvum7K{tI  
anti-inflationary stance 反通货膨胀立场 c@%:aiEl  
apparent deficit 表面赤字 X/fk&Cp  
apparent financial solvency 表面偿债能力 y8uB>z+#+;  
apparent partner 表面合伙人 t/\J  
application for personal assessment 个人入息课税申请书 iXt >!f*  
application of fund 资金应用 gf^"sfNk  
application to release as liquidator and to destruct the books of accounts and documents @54D<Lj  
申请免除清盘人职务及毁灭帐簿与文件 MMglo3  
appointed actuary 委任精算师 4 e1=b,  
appointed auditor 委任核数师；委任审计师 ^9 gFW $]  
appointed trustee 委任的受托人 8o-*s+EY"&  
appointer 委任人 {1.t ZCMT  
apportioned pro rata 按比例分摊 z!quA7s<]  
apportionment 分配；分摊 :[oFe/1K!4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eDR4c%  
apportionment formula 分摊方程式 -9)<[>:  
apportionment of estate duty 遗产税的分摊 F'DO46  
appraisal 估价；评估 X|)Ox ,(  
appreciable growth 可观增长 8S[`(] )  
appreciable impact 显着影响 z^to"j  
appreciable increase 可观增长 C3^QNhv  
appreciation 增值；升值 't:|>;Wx  
appreciation against other currencies 相对其他货币升值 Q=[AP+
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SyFOf  
appreciation tax 增值税 g<VJ4TE6R  
appropriation 拨款；拨用；拨付 4hep1Kz%  
appropriation account 拨款帐目 u;m[,  
Appropriation Bill 拨款法案 IPK.  
appropriation-in-aid system 补助拨款办法 tY^MP5*  
approved assets 核准资产 Z> jk\[  
approved basket stock 认可一篮子证券 y-qbK0=X4  
approved budget 核准预算 8|uFW7Q  
approved charitable donation 认可慈善捐款 ^T83E}  
approved charitable institution 认可慈善机构 vq|o}6Et  
approved currency 核准货币；认可货币 T> cvV  
approved estimates 核准预算 =^m,|j|d>4  
approved estimates of expenditure 核准开支预算 &)@|WLW  
approved overseas insurer 核准海外保险人 B>}=x4-8  
approved overseas trust company 核准海外信托公司 $IzhaX  
approved pooled investment fund 核准汇集投资基金 fGDR<t3yiQ  
approved provident fund scheme 认可公积金计划 E(F<s
hT#  
approved provision 核准拨款 y#Je%tAe 2  
approved redeemable share 核准可赎回股份 h0ufl.N_%  
approved regional stock 认可地区性证券 (a0q*iC%  
approved retirement scheme 认可退休金计划 C~IsYdln  
approved subordinated loan 核准附属贷款 -z9-f\  
arbitrage 套戥；套汇；套利 PMzPe"3M  
arbitrageur 套戥者；套汇者 ;q&6WO  
arbitrary amount 临时款项 j]\3>.  
arrangement 措施；安排；协定 Z?yMy zT  
arrears 欠款 hm"i\JZ3N  
arrears of pay 欠付薪酬 Z<6XB{Nh\  
arrears of revenue 逾期未收税款；逾期未收的帐项 OTs vox|(  
articles of association 组织章程；组织细则；组织章程细则 pBV_'A}ioh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u-g2*(ZT  
ascertainment of profit 确定利润 ;v0M ::  
"Asia Clear" “亚洲结算系统” aV?dy4o$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 WZ@/
'[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @~v|t{G  
Asian Development Fund [ADF] 亚洲发展基金 T2
-n;8t  
Asian dollar bond 亚洲美元债券 Ergh]"AD6-  
Asian dollar market 亚洲美元市场 ^a&-GhX;  
Asian dollar rate 亚洲美元利率 #jAlmxN  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #flOaRl.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bkfwsYZx  
asked price 沽盘；喊价；索价；卖方报价 =~M%zdIXv  
assessable income 应评税入息 I^>m-M.  
assessable loss 应评税亏损 eYd6~T[9  
assessable profit 应评税利润 i`-,=RJ  
assessable value 应评税值 :td#zM  
assessed profit 估定利润 w8$rt  
assessed value 经评估价值 R4+Gmx1  
assessment 评税；评定；估价；评税单 G9y 0;br  
assessment number 评税编号；估价编号 k*)O]M<,  
assessment of additional tax 补加税评税 ^.5`jdk  
assessment of performance 业绩评估；实绩评价 8zv=
@`4@G  
Assessor 评税主任 'r;C(Gh6  
asset price bubbles 资产价格泡沫 }TjiYA.  
asset-backed securities 具资产保证的证券 GORu*[U8  
assets accretion 资产增值 o RT<h  
assets and liabilities 资产与负债 egcJ@Of  
assets betterment statement 资产递增表；资产改进表 "J|_1!9  
assets lending 实物放款；有抵押贷款 fx&b*OC  
assets of the company passing on the death 死者去世时转移的公司资产 $^|I?5xD  
assets pledged as security for liabilities 用作负债抵押的资产 *7: )k  
assets portfolio 资产投资组合 bvY'=   
assets price 资产价格 !QK~l  
assets quality 资产质素 TX7B(JZD  
assets realization 资产变现 5ve4u  
assets refinancing arrangement 资产再集资安排 \*{tAF  
assets securitization 资产证券化 IR; DdF  
assets situated outside Hong Kong 在香港以外地方的资产 ^fVLM>p<;  
assets stripping 削减资产；拆卖资产 N|cWTbi  
assets value 资产值 ,MkldCV  
assignee 承让人 K:Mm?28s  
assignment 转让；转让书；转让契 P|mV((/m4  
assignment of interest 权益转让 .kO!8Q-;%  
assignment of letters patent and trade mark 专利证书及商标转让 _jkH}o '  
assignment of property 物业转让；物业转让书 ~ KNdV  
assignment right 转让权 /">A3bq  
assignor 转让人 -:92<G\D  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 H"hL+F^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .yp"6S^b  
associate member 附属会员 |BrD:+  
associated body corporate 相联法人团体 oNV5su  
associated company 相联公司；联属公司 =Kdd+g!  
associated corporation 相联法团 Z]-C,8MM  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pAwmQ
S\W  
公认会计师公会〔英国〕 C1 qyjlR  
Association of Futures Exchange Brokers 香港期货经纪协会 o(iv=(o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XEd|<+P1  
association of underwriters 承保人组织 %si5cc?  
assumption of control 接管 +[l52p@a  
assurance 担保；保险；转易；转易书 V. sIiE  
assurance of interest 权益的转易 ~I^}'^Dbb  
at 19XX price 按一九ＸＸ年价格计算 1eG@?~G  
at a discount 按赔价计算；按贴水价格计算；打折扣 4 qdLH^dX  
at a premium 按溢价计算；按升水价格计算 -P!_<\q\l  
at call 通知付款；按通知 TUeW-'/1  
at constant market price 按固定市价计算 7bBOV(/s  
at constant price 按固定价格计算 {)^P_zha[9  
at cost 按成本计算 6L--FY>.-  
at current market price 按当时市价计算；按现时市价计算 XI6LPA0%  
at current price 按当时价格计算；按现时价格计算 f@@2@# 5B  
at factor cost 按要素成本计算；按生产要素成本计算 ('1k%`R%  
at money-of-the-day price 按付款当日价格计算 v/%q*6@  
at or better 按指定或较佳价位〔买卖指令〕 UO-<~DgH  
at par 按面值计算；平价 $.Fti-5  
at sight 见票即付 )3O0:]<H  
at the close 按收市盘 YXC?q  
at the opening 按开市盘 2?; =TJo$  
attestation 见证；见证条款 =\v./Q-  
at-the-money option 平价期权 [H#*#v  
attorney 受权人；受托代表人 T*"15ppfk  
attornment 新拥有人承认书 4{2)ZI#  
attributable profit 可归属利润 " bHeNWZ  
attributable share value 可归属股份价值 Wj N0KA  
Auckland Stock Exchange 奥克兰证券交易所 rx^vh%/ Q!  
auction 拍卖 SZ+<0Y|  
auctioneer 拍卖商 W?W vT` T{  
audit 审计；核数 BaSNr6 YW  
Audit Commission 审计署 I W_:nm6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [E_+fT  
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〕 ~r~~0|=  
audit review 帐目审查 qK ,mG{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~i)O^CKq  
audited account 审计帐目；经审计的帐目 &
&C]i~  
audited annual account 经审计的周年帐目 }NQx2k0  
audited balance sheet 经审计的资产负债表 6`LC(Nv%-n  
auditor 核数师；核数主任；审计师 C9oF*{  
auditor's certificate 核数师证明书；审计师证明书 Pw4j?pv2  
auditor's report 核数师报告；审计师报告 #UN(R  
Aussie bond 澳元债券 U'iL|JRF  
austerity budget 紧缩预算
 .*H0{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G-FTyIP>'  
Australia All Ordinaries Index 澳洲所有普通股票指数 r30t`o12i  
Australian Dollar [AUD] 澳元 r.e,!Bs
 
Australian Options Market 澳大利亚期权市场 U].u) g$  
Australian Securities Commission 澳洲证券事务监察委员会 phIEz3Fu/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m.~&n!1W*`  
Australian Stock Exchange 澳大利亚证券交易所 $mA+4ISK  
Austrian Schilling [ATS] 奥地利先令 <,~ =o  
authentication 认证；鉴证 iR-MuDM  
authority to purchase 委托购买证；委购书 q9n0bw^N  
authorization 认可；核准；授权；授权书 51oZw%os=  
authorization by direction 指示授权 Q !5P  
authorization by instruction 指令授权 Ed/@&52z0  
authorization by warrant 令状授权 {b@rQCre7  
authorization of unit trust 单位信托的认可 am
I$0  
authorized agent 指定代理人 &lYKi3}x  
authorized capital 法定资本 ,j~R ^j  
authorized clerk 出市员 [0GM!3YJ7  
authorized dealer 认可交易商 g%w@v$  
authorized financial institution 认可财务机构 #80*3vi~F  
authorized fund 认可基金 zT}Qrf~  
authorized fund house 获授权的基金公司；认可基金公司 :=#*[H  
authorized institution 认可机构 >/
Z#{;kOz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Meh?FW||5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A%u@xL,_  
authorized insurer 获授权保险人；获认可承保人 v |/IN  
authorized investment 特准投资项目 0D1yG(ck  
authorized person 获授权人 x{io*sY-  
authorized representative 获授权代表 mY9u/;dK  
authorized share capital 法定股本 YWA:741  
automated quotation system 自动报价系统 4+mawyM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n3{m "h3  
自动交易系统〔香港期货交易所有限公司〕 fM]McZ9)D  
automatic adjustment mechanism 自动调整机制 2aUz.k8o  
automatic adjustment system 自动调整系统 xh>/bU!>  
Automatic Clearing House 自动票据交换所 H[%Fo  
automatic exchange rates accumulation system 自动化汇率累集系统 WG 9f>kE  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 to Ei4u)m  
automatic teller machine [ATM] 自动柜员机 (^g?/i1@d  
autopay 自动转帐 &?3?8Q\  
available assets 可用资产 zx\N^R;Jq  
available fiscal reserve 现存财政储备 :>lica_  
available profit 可用利润 v>Il#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 amf=uysr  
average 平均；平均数；海损 MBCA%3z08  
average basic salary 平均基本薪金 mQ#@"9l%  
average consumer expenditure 平均消费开支；一般消费开支 3nBbPP_  
average cost 平均成本 ww"ihUX  
average cost of land production 增辟土地平均成本 *qg9~/  
average daily turnover 平均每日成交额 GK}?*Lfs  
average daily wage rate 平均每日工资率 4'rWy~` V  
average expenditure pattern 平均开支模式 fiTMS:  
average growth rate 平均增长率 fmie,[  
average net fixed assets 固定资产平均净值 jG{}b6  
average of relatives 相对价格平均数 S>7Zq5*  
average price 平均价格 my")/e  
average propensity to consume 平均消费倾向；一般消费倾向  $JmL)r  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8QYG"CA6/  
average rate 平均率 sTqy-^e7  
average revenue 平均收入；平均收益 +7<{yP6wU  
average stock 平均库存；平均存货 _u}v(!PI  
average yearly rent 平均年租 bWv6gOPR3  
avoidance of double taxation 避免双重课税 PKC``+Ki  
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 ^g[\.Q  
>4\V/ I  
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