一些有用的会计术语(也不知道发的地方对不对)A

A: h[u@UGK%
 
A share Ａ股；甲类股份 hY!ek;/Gc  
abatement of tax 减税；减扣免税额 mn03KF=n]  
ABN AMRO Bank N.V. 荷兰银行 7HVENj_b+M  
above-the-line expenditure 线上项目支出；经常预算支出 l@
&-be  
above-the-line receipt 线上项目收入；经常预算收入 0S:&wb  
ABSA Asia Limited 南非联合亚洲有限公司 l7uTk5  
absolute change 绝对数值变更 @k{q[6c2n  
absolute expenditure 实际开支 9n is8  
absolute guideline figure 绝对准则数字 $VQ;y|K+[  
absolute interest 绝对权益 DTH}=r-  
absolute order of discharge 绝对破产解除令 p>eYi \'  
absolute profit margin 绝对利润幅度 R`]@.i4tt  
absolute value 实值；绝对值 8x-19#  
absolutely vested interest 绝对既得权益 4L:O0Ggz}  
absorbed cost 已吸收成本；已分摊成本 hiibPc?I  
absorption 吸收；分摊；合并 z2{y<a9;?  
absorption rate 吸收率；摊配率；分摊率 mKu,7nMvF  
ACB Finance Limited 亚洲商业财务有限公司 -BP10-V  
acceptable form of reciprocity 合理的互惠条件 )C"ixZ>2xQ  
acceptable rate 适当利率；适当汇率 $1B?@~&  
acceptance agreement 承兑协议 %0 {_b68x  
acceptance for honour 参加承兑 x*:VE57,z  
acceptor 承兑人；接受人；受票人 EUs9BJFP  
acceptor for honour 参加承兑人 eH7x>[lH.  
accident insurance 意外保险 KDb j C'3  
Accident Insurance Association of Hong Kong 香港意外保险公会 "Y^j=?1k  
accident insurance scheme 意外保险计划 i7-i!`<  
accident year basis 意外年度基准 eCR
^$z=c  
accommodation 通融；贷款 r+m.!+  
accommodation bill 通融票据；空头票据 =8#.=J[/  
accommodation party 汇票代发人 ,mx\ -lWFy  
account balance 帐户余额；帐户结余 ;Q,t65+Am  
account book 帐簿 0?oL zw&  
account collected in advance 预收款项 9[JUJ,#X'0  
account current book 往来帐簿 ;=$;h6W0  
account of after-acquired property 事后取得的财产报告 st
* sv}  
account of defaulter 拖欠帐目 ]VQd*~ -  
account payable 应付帐款 iS)-25M'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s<"|'~<n  
account receivable 应收帐款 UUDHknm"  
account receivable report 应收帐款报表 kh#QT_y  
account statement 结单；帐单；会计财务报表 iJE:>qOTD5  
account title 帐户名称；会计科目 V-7l+C5  
accountant's report 会计师报告 uvJHkAi  
Accountant's Report Rules 会计师报告规则 tz2=l.1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7omHorU+  
Accounting Arrangements 《会计安排》 ]QHp?Ii1  
accounting basis 会计基础 5,p;b  
accounting by Official Receiver 破产管理署署长呈交的帐目 EPn!6W5^  
Accounting Circular 《会计通告》  :QP1!  
accounting class 会计类别 ~}j+~  
accounting date 记帐日期；会计结算日期 $ c-O+~  
accounting for money 款项核算 z/"*-+j  
Accounting Officer 会计主任 WPsfl8@D  
accounting period 会计报告期；会计期 O$r/{{I.  
accounting policy 会计政策；会计方针 n=4  
accounting practice 会计惯例
FS=yc.Q_  
accounting principle 会计准则 o}G`t Bz  
accounting record 会计记录 niCK(&z  
accounting report 会计报告 2DPv7\fW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'ux!:b"  
Accounting Society of China 中国会计学会 `1P|<V
bZ  
accounting statement 会计报表 $%cHplQz5  
accounting system 会计制度；会计系统 i,^3aZwJ'  
accounting transaction 会计事项；帐务交易  s&pnB  
accounting treatment 会计处理 9s_^?
q  
accounting year 会计年度 &*"*b\  
accretion 增值；添加 LA_{[VWYp>  
accrual 应计项目；应累算数目 \~A qA!)6  
accrual basis 应计制；权责发生制 e(/F:ZEh  
accrual basis accounting 应计制会计；权责发生制会计 !@ ]IJ"\  
accrue 应累算；应计 *GoTN  
accrued benefit 应累算利益 r!fUMDS  
accrued charges 应计费用 g/f6N
z  
accrued cumulative preference share dividend 应累算的累积优先股股息 XxMZU(5
  
accrued expenses 应累算费用 =K0%bI  
accrued interest payable 应付利息；应计未付利息 gIz!~I_U  
accrued interest receivable 应收利息；应计未收利息 v[|W\y@H/3  
accrued right 累算权益 3e'6A^#  
accruing profit 应累算的利润 hsY?og_H  
accumulated fiscal reserve 累积财政储备 o$</At  
accumulated profit 累积利润；滚存溢利 jr0j0$BF  
accumulated reserve 累积储备 d2Q*1Q@u  
accumulation of surplus income 累积收益盈余 8cOft ;|qB  
acquired assets 既得资产 4j=K3m  
acquisition 收购；购置；取得 JqMF9|{H  
acquisition cost 购置成本 6Jq[]l"v  
acquisition expenses 购置费用 -_Z4)"k  
acquisition of 100% interest 收购全部股权 %gO/mj3*  
acquisition of control 取得控制权 5\z<xpJ  
acquisition of fixed assets 购置固定资产 -->0e{y  
acquisition of shell “买壳” CnL=s6XD'  
acquisition price 收购价 PlH~um[J  
act of God 天灾 MuOKauYa  
acting partner 执事合伙人 3%?t
Ut  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =[]6NjKS,  
active partner 积极参与的合伙人 DNq(\@x[!  
active trading 交投活跃 ko[w#j  
actual circulation 实际流通 u*Xp%vNe  
actual cost 实际成本
]Ac}+?  
actual expenditure 实际开支；实际支出 p" >*WQ   
actual income 实际入息；实际收入；实际收益 xA(z/%  
actual market 现货市场 lh'S_p8g  
actual price 现货价；实际价格 y8s!sO  
actual profit 实际利润 -JgNujt#9  
actual quotation 实盘；实际价位；实际报价 M]r?m@)  
actual year basis 按实际年度计算 =w+8q1!o  
actuals 实货 :K^J bQ  
actuarial investigation 精算调查 wxvi)|)  
actuarial principle 精算原则 VSY p  
actuarial report 精算师报告 h*l
$!nEN  
Actuarial Society of Hong Kong 香港精算学会
ujxr/8mjV  
actuarial valuation 精算师估值 #{|cSaX<  
actuary 精算师 Cty#|6k  
ad referendum agreement 暂定协议；有待覆核的协定 ` 'Qb
?F6  
ad valorem duty 从价税；按值征税 -:ucp2  
ad valorem duty system 从价税制 Oh$:qu7o0&  
ad valorem fee 从价费 D`WRy}o  
ad valorem tariff 从价关税 |~BnE  
additional allowance 额外免税额 PX|@D_%Y=  
additional amount for unexpired risk 未过期风险的额外款额 @p*)^D6E\  
additional assessable profit 补加应评税利润 u5A?; a  
additional assessment 补加评税 oV:oc,  
additional commitment 额外承担 D;C';O  
additional commitment vote 额外承担拨款 XJe=+_K9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ffmtTJFC5  
additional dependent parent allowance 供养父母额外免税额 =|agW.l  
additional provision 额外拨款 #_35bg4h{  
additional stamp duty 附加印花税 >E<ib[vK[  
additional tax 补加税罚款；补加税款 RN(I}]]a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CfU|]<  
adjudged bankrupt 被裁定破产 0mSP  
adjudicated bankrupt 裁定破产人  .
fl r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A!bG2{r  
adjudication of bankruptcy 裁定破产；宣告破产 p5#x7*xR6  
adjudication of insolvency 裁定无力偿还债务 l@B9}Icq  
adjusted actual 经调整的实数；调整后的实数 V,_m>$Mo  
adjusted current assets 经调整的流动资产；调整后的流动资产 DD$>3`  
adjusted figure 经调整的数字；调整后的数额 W\kli';jyC  
adjusted liabilities 经调整的负债；调整后的负债 y,nmPX?]n  
adjusted loss 经调整的亏损；调整后的亏损 "9s_[e  
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 V_SH90@)+  
adjusted profit 经调整的利润；调整后的利润 z/{X
{+Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 h) Wp  
adjusted value 经调整的价值；调整后的价值 =Hd yra  
adjustment 调整；修订；理算〔保险〕 n6%`  
adjustment centre 调剂中心 uAPVR  
adjustment lag 调整过程的时间差距；调整时差 :82h GU  
adjustment mechanism 调整机制 #; ?3kuq(  
adjustment of loss 亏损调整 xrkl)7;  
adjustment process 调整过程；调整程序 B}d&tH2^s  
adjustment range 调整幅度 }'x;J   
administered exchange rate 受管制汇率 Gk
Jcd;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Zl5'%b$&  
administration expenses 行政费用 @zg}x0]  
administration fee 手续费；行政费 )JS6W  
administration in bankruptcy 破产管理 >-A@6Qe_  
administration order 遗产管理令 )SmnLvL  
administrator 管理人；遗产管理人 ^OY]Y+S`Ox  
administrator of the estate 遗产管理人 +%W8Juu  
admission of debt 债项承认书 4qie&:4j  
admission of proof 接纳债权证明 F]3Y,{/V  
advance 放贷款项；垫付款项；预支款项；预付款项 s7Agr!>f  
advance account 暂支帐目；预付款帐户 B`}um;T#~,  
advance compensation 预付补偿金 P'Rw/co  
advance from shareholder 股东垫款 h+g\tYWGP  
advance pending reimbursement 预支以待日后付还 v(2N@s<%  
advanced economy 先进经济体系 J3_aHI  
advancement 预付；预付财产 u;_~{VJ-  
advances warrant 垫款令 @yuiNj.T  
advancing 贷出 bT.q@oU  
adverse balance 逆差 gN=.}$Kfu  
adverse exchange 逆汇 R_PF*q2 '  
advertisement addressed to shareholders 在报章刊登的致股东通告 5Kg'&B (  
advice for collection 托收通知书 @oAz  
advice of drawing 提款通知书；汇票通知书 "@UQSf,  
advice of payment 付款通知 vamZKm~p  
Advisory Committee [Securities and Futures Commission] ~gfR1SE  
谘询委员会〔证券及期货事务监察委员会〕 >c,s}HJ  
Advisory Committee on Diversification 经济多元化谘询委员会 B
3#
G  
affidavit 誓章；遗产申报誓章 !K>iSF
<  
affidavit of no receipt 述明无收款的誓章 KMRPleF  
affiliate 联号；联营公司；附属公司 =5+*TL`  
affiliated company 附属公司；联号；联营公司 7<yc:}9nx  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 LCHMh6  
affordability 负担能力 (wDE!H7  
African Development Bank [AfDB] 非洲开发银行 `$T$483/  
after-acquired property 事后取得的财产 F_ F"3'[  
after-hours dealing 市后交易 cszvt2BIg  
after-tax profit 税后盈利；税后利润；税后溢利 Vx_33";S\  
agency agreement 代理协议 $`F9e5}G  
agency expenses 代理机构的开支 &N7ji  
agency fee 代理费 ?"d$SK"6Z  
Agency Law 《代理法》 IP62|~Ap  
agent 代理人；承销人 YQ+hQ:4-  
agent of company 公司代理人 "}]$ag!`q$  
agent's fee 代理人费；经纪费 &~,4$&_  
aggregate 总计；总数；总体数字 =01X  
aggregate amount 总款额；总额 p-[WpY3  
aggregate assets and liabilities 总体资产与负债 ZL!u$)(V  
aggregate at constant price 按固定价格计算的总体数字 c$g@3gL  
aggregate demand 总需求 t2N W$ -E  
aggregate gross position 总持仓量 ,> zEG  
aggregate limit 总限额 ||Zup\QB  
aggregate of salaries tax 合计薪俸税 9@ tp#  
aggregate performance 总体表现；总体业绩 V%s g+D2  
aggregate supply 总体供应 8+F5n!
 
aggregate surplus 总盈余 Kw -SOFE  
aggregate total 整体总额 ot^px
un
 
aggregate value 总值；合计价值 i>F=XE  
aggregated basis 合计基准 }|P3(*S  
aggregated net chargeable income 合计应课税入息实额 xe`^)2z  
aggregation 合并计算；合计；总和 vi,hWz8WB  
aggregation of incomes of husband and wife 夫妇入息合并计算 Y?0/f[Ax,y  
aggregation of property 财产的总和 $coO~qvU  
agio 差价；贴水 1 R5pf  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ZwmucY%3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -#|D>  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 qA)OkR'm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment cr1x CPJj  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》  ?%,NOX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *G19fJ[5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 m@4Dz|  
agreement for a settlement 授产协议 6\4-I^=B  
agreement for assignment 转让协议 \|;\  
agreement for sale 售卖协议；买卖协议
/at7H!  
agreement for sale and purchase 买卖协议 CXlbtpK2k  
agreement for the payment of interest 支付利息协议 qkb'@f=  
agreement for the repayment of money 还款协议 NX @FUct;  
agreement of reinsurance 再保险协议 P
MzPj,  
Agricultural Bank of China 中国农业银行 (`tRJWbdz  
air passenger departure tax 飞机乘客离境税 g52a vG  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 L44m!%q  
airport tax 机场税 I.<c{4K5  
alcohol duty 酒精税 U&5*>fd=  
alienation 让与；让渡；转让 Kgbm/L0XR*  
alimony 生活费；赡养费 OviS(}v4@  
All Ordinaries Index [AOI] 所有普通股指数 )kD
/ 8  
all risks 全险；综合险 CKsV
s.:u  
All Sales Record for Stock Market 《股票市场成交报告》 ]{>AU^=U  
Allied Capital Resources Limited 新联财务有限公司 7{;it uqX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?"B]"%M&  
allocation letter 拨款信件 ,lyW'<~gA  
allocation of fund 分配款项；预留款项 xA] L0h]  
allocation of profit 利润分配；溢利分配 z|l*5@p  
allocation warrant 拨款令 + ?1GscJ  
allotment 分配；配股 8Lo#{`  
allotment notice 股份配售通知；配股通知 j|eA*UE  
allotment of shares 股份分配 *r7vDc  
allowable 可获宽免；免税的 1\.$=N  
allowable business loss 可扣除的营业亏损 x$Dq0FX!%_  
allowable expenses 可扣税的支出 ;a:H-iC  
allowance 免税额；津贴；备抵；准备金 u^80NR  
allowance for debts 债项的免税额 tdy2ZPVtTV  
allowance for depreciation by wear and tear 耗损折旧免税额 mDB  
allowance for funeral expenses 殡殓费的免税额 V>Wk\'h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zi!Ta"}8  
allowance for repairs and outgoings 修葺及支出方面的免税额 r* *zjv>  
allowance to debtor 给债务人的津贴 M^FY6TT4O  
alteration of capital 资本更改 o96C^y{~S  
alternate trustee 候补受托人 "W|A^@r}  
amalgamation 合并 wVf~FssN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d$dy6{/YD  
ambit of charges 征税范围；收费范围 ahBqYAK9  
amended valuation 经修订的估值 sibYJKOy  
American Commodities Exchange 美国商品交易所 ]-fkmnmWX  
American Express Bank Limited 美国运通银行 %,$n^{v  
American Stock Exchange 美国证券交易所 ?^}30V:E  
amortization 摊销 JAPr[O&  
amount due from banks 存放银行同业的款项 _VtQMg|u  
amount due from banks abroad 存放海外银行同业的款项 {zdMmpQF  
amount due from holding companies 控股公司欠款 c'2d+*[  
amount due from local banks 存放本港银行同业的款项 rqdwQ  
amount due to banks 银行同业的存款 !rvEo =^  
amount due to banks abroad 海外银行同业的存款 ~wc:/UM|  
amount due to holding companies 控股公司存款 uV/5f#)  
amount due to local banks 本港银行同业的存款 V~J5x >O  
amount due to outport banks 外埠银行同业的存款 qQ&uU7,#  
amount for note issue 发行纸币的款额 gYpMwC{*d  
amount of bond 担保契据的款额 wj|Zn+{"nF  
amount of consideration 代价款额 ]Bw0Qq F#  
amount of contribution 供款数额 sDY~jP[Oa  
amount of indebtedness 负债款额 IK~&`n](>  
amount of principal of the loan 贷款本金额 ?$r`T]>`2  
amount of rates chargeable 应征差饷数额 0XHQ5+"8  
amount of share capital 股本额 M6Fo.eeK3  
amount of sums assured 承保款额 Q?{%c[s  
amount of variation 变动幅度 U84W(X  
amount of vote 拨款数额 P]E-Wp'p  
amount payable 应付款额 j0jl$^  
amount receivable 应收款额 6SSDc/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \l%xuT  
analysis 分析 n
y={OhP-  
ancillary risk 附属风险 6*OL.~WE  
annual account 周年帐目；周年帐目报表；年度决算；年结 NkE0S`Xf  
annual accounting date 年结日期 wT1s;2%  
annual allowance 每年免税额；年积金；年度津贴；年津 2G8pDvBr  
annual balance 年度余额 ]I*c:(qwu  
annual disposable income 每年可动用收入 `?Rq44=  
annual estimates 周年预算 U$rMZk  
annual fee 年费 Yo-}uTkw  
annual general meeting 周年大会 H=t"qEp  
annual growth rate 年增率；每年增长率 ]S|FK>U[  
annual long-term supplement 长期个案每年补助金 niVR!l  
annual pensionable emolument 可供计算退休金的年薪 !xM5 A[f  
annual report 年报 KWTV!Wxb=K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5=dL`  
annual return 周年报表；周年申报表；每年报税表格 B@,9Cx564  
Annual Return Rules 《周年报表规则》 {|;a?]?  
annual review of consumer prices 每年消费物价回顾 x-^6U  
annual roll-forward basis 逐年延展方式
zmMc*|  
annual salary 年薪 /r}L_wI  
annual statement 年度报表；年度决算表 q2GW3t  
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 D7Q+w  
annuitant 年金受益人 YFKE>+  
annuity 年金 G)3I+uxn  
annuity contract 年金合约 _;<!8e$C  
annuity on human life 人寿年金 *Ak.KBg  
antecedent debt 先前的债项 3>,}N9P-v  
ante-dated cheque 倒填日期支票 !<bw
g  
anticipated expenditure 预期开支 !_S>ER  
anticipated net profit 预期纯利
_K
T!OYH  
anticipated revenue 预期收入 boh?Xt-$  
anti-inflation measure 反通货膨胀措施 a"8[,A3
 
anti-inflationary stance 反通货膨胀立场 s
6H'}[E<  
apparent deficit 表面赤字 95DEuReKi  
apparent financial solvency 表面偿债能力 1^iBS  
apparent partner 表面合伙人 8HF^^Cva  
application for personal assessment 个人入息课税申请书 xU *:a[g
 
application of fund 资金应用 L'e_?`!:  
application to release as liquidator and to destruct the books of accounts and documents 8fR(y~_gF  
申请免除清盘人职务及毁灭帐簿与文件 K*6"c.D  
appointed actuary 委任精算师 So:X!ljN(e  
appointed auditor 委任核数师；委任审计师 0lw>mxN  
appointed trustee 委任的受托人 X/!_>@`7?  
appointer 委任人 xad`-vw  
apportioned pro rata 按比例分摊 yPyu)  
apportionment 分配；分摊 Onmmcem  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Bd>~F7VWs  
apportionment formula 分摊方程式 @Mk`Tl  
apportionment of estate duty 遗产税的分摊 [oWkd_dK  
appraisal 估价；评估 Bqx5N"  
appreciable growth 可观增长 GQ_KYS{  
appreciable impact 显着影响 }
d$-:l,w  
appreciable increase 可观增长 L`NIYH<^  
appreciation 增值；升值 JAbUK[:K  
appreciation against other currencies 相对其他货币升值 Tc2.ciU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VYyija:  
appreciation tax 增值税 W,q @ww u  
appropriation 拨款；拨用；拨付 nHK(3Z4G  
appropriation account 拨款帐目 lQA5HzC\  
Appropriation Bill 拨款法案 50UdY9E_v}  
appropriation-in-aid system 补助拨款办法 9&Y@g)+2  
approved assets 核准资产 @Z)|_  
approved basket stock 认可一篮子证券 \l+v,ELX=  
approved budget 核准预算 $ /VQsb  
approved charitable donation 认可慈善捐款  %Bq~b$  
approved charitable institution 认可慈善机构 Bx\&7|,x  
approved currency 核准货币；认可货币 DM.lQ0xk  
approved estimates 核准预算 r8k(L{W  
approved estimates of expenditure 核准开支预算 $KHm5*;nd  
approved overseas insurer 核准海外保险人 qsj{0Go  
approved overseas trust company 核准海外信托公司 p [O6  
approved pooled investment fund 核准汇集投资基金 !iXRt")  
approved provident fund scheme 认可公积金计划 sXKkZ+2q  
approved provision 核准拨款 lU WXXuO]  
approved redeemable share 核准可赎回股份 LZ*8YNp1'  
approved regional stock 认可地区性证券 -@TY8#O#-  
approved retirement scheme 认可退休金计划 Kg@'mG  
approved subordinated loan 核准附属贷款 _ _Of0<  
arbitrage 套戥；套汇；套利 RNIXQns-=S  
arbitrageur 套戥者；套汇者 jnH\}IB  
arbitrary amount 临时款项 Xxq
GsGx4  
arrangement 措施；安排；协定 ZsGvv]P  
arrears 欠款 (Wzp sDte  
arrears of pay 欠付薪酬 ju~$FNt8R  
arrears of revenue 逾期未收税款；逾期未收的帐项 Gvb2>ZN  
articles of association 组织章程；组织细则；组织章程细则 XN<SKW(H3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K+g[E<x\=  
ascertainment of profit 确定利润 X-pbSq~5  
"Asia Clear" “亚洲结算系统” [g}Cve#i  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _0H oJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UBvp32p  
Asian Development Fund [ADF] 亚洲发展基金 i,Ct AbMx  
Asian dollar bond 亚洲美元债券 uo F.f$%"  
Asian dollar market 亚洲美元市场 ^$c#L1 C  
Asian dollar rate 亚洲美元利率 |OQ]F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8f@}-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .?>Cav9:  
asked price 沽盘；喊价；索价；卖方报价 ldv@C6+J  
assessable income 应评税入息 <O#&D|EMd|  
assessable loss 应评税亏损 )XI[hVUA  
assessable profit 应评税利润 *dBy<dIy  
assessable value 应评税值 3bEcKA_z(  
assessed profit 估定利润 y]9R#\P/  
assessed value 经评估价值 \i.]
-k  
assessment 评税；评定；估价；评税单 >CB-a :  
assessment number 评税编号；估价编号 obb%@S`  
assessment of additional tax 补加税评税 'Waazk[@O  
assessment of performance 业绩评估；实绩评价 K;K0D@>]HR  
Assessor 评税主任 6Yai?*.Q
 
asset price bubbles 资产价格泡沫 ;?h[WIy  
asset-backed securities 具资产保证的证券 LG}{ibB  
assets accretion 资产增值 kR]P/4r  
assets and liabilities 资产与负债 q8 v iC|  
assets betterment statement 资产递增表；资产改进表 rxCzPF  
assets lending 实物放款；有抵押贷款 N:j7J  
assets of the company passing on the death 死者去世时转移的公司资产 :;?$5h*|`  
assets pledged as security for liabilities 用作负债抵押的资产 2a d|v]  
assets portfolio 资产投资组合 2D\pt  
assets price 资产价格 LIg1U  
assets quality 资产质素 <o EAy  
assets realization 资产变现 FW]tDGJOw  
assets refinancing arrangement 资产再集资安排 w OL,LU  
assets securitization 资产证券化 '|}A/`  
assets situated outside Hong Kong 在香港以外地方的资产 *A-_*A  
assets stripping 削减资产；拆卖资产 U%3N=M  
assets value 资产值 6v%yU3l  
assignee 承让人 ^F^g(|(K  
assignment 转让；转让书；转让契 |r9<aVlK  
assignment of interest 权益转让 LI,wSTVjC  
assignment of letters patent and trade mark 专利证书及商标转让 ~Xi@#s
~  
assignment of property 物业转让；物业转让书 @@d_F<Ym[  
assignment right 转让权 #UGSn:D<i  
assignor 转让人 1NYR8W]2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 NAYLlW}A  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *V>?m6y/  
associate member 附属会员 7FX4|]  
associated body corporate 相联法人团体 Pz)lq2Zm9  
associated company 相联公司；联属公司 h nydH-;cz  
associated corporation 相联法团 *ug~LK5Y.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v^"\e&XL  
公认会计师公会〔英国〕 [ATJ! O  
Association of Futures Exchange Brokers 香港期货经纪协会 /t5)&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J[/WBVFDf  
association of underwriters 承保人组织 OB>Hiy   
assumption of control 接管 S-t#d7'B  
assurance 担保；保险；转易；转易书 *-VRkS-G  
assurance of interest 权益的转易 eORXyh\K  
at 19XX price 按一九ＸＸ年价格计算 k1&9 bgI  
at a discount 按赔价计算；按贴水价格计算；打折扣 `46~j  
at a premium 按溢价计算；按升水价格计算 s$Vl">9#  
at call 通知付款；按通知 Ni~IY# '  
at constant market price 按固定市价计算 dsTX?E<R  
at constant price 按固定价格计算 G e;67  
at cost 按成本计算 }'[>~&/"  
at current market price 按当时市价计算；按现时市价计算 7QO/; zL  
at current price 按当时价格计算；按现时价格计算 G
p%po@A&  
at factor cost 按要素成本计算；按生产要素成本计算 _^ hg7&dF  
at money-of-the-day price 按付款当日价格计算 W>3S%2d  
at or better 按指定或较佳价位〔买卖指令〕 -^&=I3bp  
at par 按面值计算；平价 hSehJjEoM  
at sight 见票即付 :{u`qi  
at the close 按收市盘 |q`NJ  
at the opening 按开市盘 VL%. maj  
attestation 见证；见证条款 WJ{Iv] }9  
at-the-money option 平价期权 &V4Zmn?UU  
attorney 受权人；受托代表人 _i_='dsyW/  
attornment 新拥有人承认书 j~v`q5X  
attributable profit 可归属利润 j>8DaEfwx  
attributable share value 可归属股份价值 ;|Cdq  
Auckland Stock Exchange 奥克兰证券交易所 s5~k]"{j  
auction 拍卖 c4z&HQd  
auctioneer 拍卖商 %H{pU:[5*  
audit 审计；核数 ]r`;89:s>  
Audit Commission 审计署 y2W+Y
V*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0E.N3iU  
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〕 H cmW  
audit review 帐目审查 1>(EvY}Y\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 R"ON5,E  
audited account 审计帐目；经审计的帐目 G,C`+1$*  
audited annual account 经审计的周年帐目 *6I$N>1  
audited balance sheet 经审计的资产负债表 d4o ^+\  
auditor 核数师；核数主任；审计师 2A_1E\  
auditor's certificate 核数师证明书；审计师证明书 MQ,K%_m8  
auditor's report 核数师报告；审计师报告 IQ&PPC  
Aussie bond 澳元债券 WNR]GI  
austerity budget 紧缩预算 vF\>;pcT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 O_QDjxj^rZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,gV#x7IW  
Australian Dollar [AUD] 澳元 z'l$;9(y  
Australian Options Market 澳大利亚期权市场 0/HFLz'  
Australian Securities Commission 澳洲证券事务监察委员会 M9)4ihK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Wf c/?{  
Australian Stock Exchange 澳大利亚证券交易所 v[L+PD U  
Austrian Schilling [ATS] 奥地利先令 a (U52dO,  
authentication 认证；鉴证 [?K>s>it  
authority to purchase 委托购买证；委购书 [>ghs_?dZ  
authorization 认可；核准；授权；授权书 77\+V 0cF  
authorization by direction 指示授权 u\LNJo| B  
authorization by instruction 指令授权 %q5dV<X'c  
authorization by warrant 令状授权 [,;Y5#Y[5  
authorization of unit trust 单位信托的认可 !*]i3 ,{7v  
authorized agent 指定代理人 4DL;Y  
authorized capital 法定资本 }c G)$E  
authorized clerk 出市员 o z*;q]  
authorized dealer 认可交易商 RV~t%Sw^  
authorized financial institution 认可财务机构 m6R/,  
authorized fund 认可基金 =3-=p&*  
authorized fund house 获授权的基金公司；认可基金公司 3IYF
vq~  
authorized institution 认可机构 kf@JEcKV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1PY]Q{r  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zPnb_[YF  
authorized insurer 获授权保险人；获认可承保人 ^ZMbJe%L  
authorized investment 特准投资项目 rrL.Y&DTK  
authorized person 获授权人 [,Ehu<mEK  
authorized representative 获授权代表  L<FXtBJ  
authorized share capital 法定股本 E{ /, b)  
automated quotation system 自动报价系统 /LFuf`bXV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] vyZ&%?{*R  
自动交易系统〔香港期货交易所有限公司〕 ixA.b#!1  
automatic adjustment mechanism 自动调整机制 kk fWiPO^  
automatic adjustment system 自动调整系统 'TeH(?3G  
Automatic Clearing House 自动票据交换所 n/KO{:  
automatic exchange rates accumulation system 自动化汇率累集系统 (d4btcg
 
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x-i1:W9;  
automatic teller machine [ATM] 自动柜员机 [8T{=+k  
autopay 自动转帐 Y`~B> J  
available assets 可用资产 ]I|(/+}M  
available fiscal reserve 现存财政储备 S]3CRJU3`  
available profit 可用利润 ]bds~OY5 U  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 l"ms:v  
average 平均；平均数；海损 fkI 5~Y|  
average basic salary 平均基本薪金 \'~ E%=Q  
average consumer expenditure 平均消费开支；一般消费开支 q7 PCMe  
average cost 平均成本 ^N7H~CT"  
average cost of land production 增辟土地平均成本 Pd7\Q]of  
average daily turnover 平均每日成交额 *)K\&h<{  
average daily wage rate 平均每日工资率 1L,L/sOwB&  
average expenditure pattern 平均开支模式 >YI Vi4''  
average growth rate 平均增长率 !Cgj >=  
average net fixed assets 固定资产平均净值 um%_kX  
average of relatives 相对价格平均数 tV!?Ol  
average price 平均价格 t:2DB)  
average propensity to consume 平均消费倾向；一般消费倾向 $udhTI#,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 44KoOY_  
average rate 平均率 N3"JouP  
average revenue 平均收入；平均收益 <0d2{RQ;  
average stock 平均库存；平均存货 "$(+M t^  
average yearly rent 平均年租 L-+g`  
avoidance of double taxation 避免双重课税 Qvp"gut)%X  
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 C*mVM!D);!  
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