一些有用的会计术语(也不知道发的地方对不对)A

A: /
O/pAu>  
A share Ａ股；甲类股份 +PGtO9}B  
abatement of tax 减税；减扣免税额 NNM+Z:
 
ABN AMRO Bank N.V. 荷兰银行 ;0 No@G;z  
above-the-line expenditure 线上项目支出；经常预算支出 zb=L[2;  
above-the-line receipt 线上项目收入；经常预算收入 ,[t>N>10TH  
ABSA Asia Limited 南非联合亚洲有限公司 v#WD$9QWs  
absolute change 绝对数值变更 T>\r}p  
absolute expenditure 实际开支 Sm(t"#dp  
absolute guideline figure 绝对准则数字 F3 z:|sTqc  
absolute interest 绝对权益 *&A/0]w  
absolute order of discharge 绝对破产解除令 mw,\try  
absolute profit margin 绝对利润幅度 ,oS<9kC68  
absolute value 实值；绝对值 2\, h "W(  
absolutely vested interest 绝对既得权益 7m+d;x2  
absorbed cost 已吸收成本；已分摊成本 4kqgZtg.  
absorption 吸收；分摊；合并 %L;;W,l$`)  
absorption rate 吸收率；摊配率；分摊率 ]f<H?  
ACB Finance Limited 亚洲商业财务有限公司 %tC3@S  
acceptable form of reciprocity 合理的互惠条件 ;;;{<GEQ  
acceptable rate 适当利率；适当汇率 -D-]tL6w  
acceptance agreement 承兑协议 hfQx$cv6  
acceptance for honour 参加承兑 \yNe5  
acceptor 承兑人；接受人；受票人 4(O;lVT}  
acceptor for honour 参加承兑人 s_`=ugue  
accident insurance 意外保险 ->29Tns  
Accident Insurance Association of Hong Kong 香港意外保险公会 sn6:\X<[  
accident insurance scheme 意外保险计划 A(dWAe,  
accident year basis 意外年度基准 lX*IEAc  
accommodation 通融；贷款 ,OilGTQ#  
accommodation bill 通融票据；空头票据 ~!A*@aC  
accommodation party 汇票代发人 E`aAPk_y  
account balance 帐户余额；帐户结余 M);@XcS  
account book 帐簿 U6M3,"?  
account collected in advance 预收款项 ~+r"%KnG  
account current book 往来帐簿 }'
.k  
account of after-acquired property 事后取得的财产报告 pcl'!8&7  
account of defaulter 拖欠帐目 dX8N7{"[  
account payable 应付帐款 h..D1(M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @%}4R`S0  
account receivable 应收帐款 1deNrmp%  
account receivable report 应收帐款报表 4EtP|  
account statement 结单；帐单；会计财务报表 K)!Nf.r$9  
account title 帐户名称；会计科目 %e,X7W`'2  
accountant's report 会计师报告 B[Gl}(E  
Accountant's Report Rules 会计师报告规则 knU=#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;[}<xw3):  
Accounting Arrangements 《会计安排》 .o?"=Epo  
accounting basis 会计基础 \gE6KE<?p  
accounting by Official Receiver 破产管理署署长呈交的帐目 8LZmr|/F*  
Accounting Circular 《会计通告》 :6}y gL*i  
accounting class 会计类别 AtU!8Z  
accounting date 记帐日期；会计结算日期 L@t}UC  
accounting for money 款项核算 q;{# ~<"+  
Accounting Officer 会计主任 Kf!8PR
$  
accounting period 会计报告期；会计期 ~=xS\@UY =  
accounting policy 会计政策；会计方针 ]J aV +b'O  
accounting practice 会计惯例 1tMs\e-  
accounting principle 会计准则 ,&X7D]  
accounting record 会计记录 $Z8=QlG>  
accounting report 会计报告 k@
i+gV%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gfW8s+  
Accounting Society of China 中国会计学会  {Hp*BE   
accounting statement 会计报表 h;(#^+LH  
accounting system 会计制度；会计系统 &!E+l<.RF  
accounting transaction 会计事项；帐务交易 E)h&<{%  
accounting treatment 会计处理 }VUrn2@-4  
accounting year 会计年度 zld[uhc>  
accretion 增值；添加 TDtS^(2A7K  
accrual 应计项目；应累算数目 G6?+Qzr  
accrual basis 应计制；权责发生制 =eNh))]  
accrual basis accounting 应计制会计；权责发生制会计 a?]"|tQ'  
accrue 应累算；应计 ;E{k+vkqy  
accrued benefit 应累算利益 yS)73s/MrY  
accrued charges 应计费用 V7\@g  
accrued cumulative preference share dividend 应累算的累积优先股股息 Gj%cU@2  
accrued expenses 应累算费用 .7"]/9oB  
accrued interest payable 应付利息；应计未付利息 ^3B&E^R  
accrued interest receivable 应收利息；应计未收利息
1dgy-$H~  
accrued right 累算权益 6zfi\(fop  
accruing profit 应累算的利润 wx,yx3c (  
accumulated fiscal reserve 累积财政储备 hCcAAF*I;5  
accumulated profit 累积利润；滚存溢利 _3lci  
accumulated reserve 累积储备 |*w}bT(PfR  
accumulation of surplus income 累积收益盈余 `?H yDny  
acquired assets 既得资产 uR:@7n  
acquisition 收购；购置；取得 @},25"x)  
acquisition cost 购置成本 Q{~WWv  
acquisition expenses 购置费用 vA r
fsgk  
acquisition of 100% interest 收购全部股权 =d{B.BP(  
acquisition of control 取得控制权 1oSrhUTy  
acquisition of fixed assets 购置固定资产 $%3"@$  
acquisition of shell “买壳” ? !dy  
acquisition price 收购价 v9t26>{~  
act of God 天灾 [1\k'5rp  
acting partner 执事合伙人 eA$wJ$*   
active market 买卖活跃的市场；交投畅旺的市场；旺市 PDEeb.(.  
active partner 积极参与的合伙人 !&n'1gJ)kd  
active trading 交投活跃 BcfW94
 
actual circulation 实际流通 wM
"PJG  
actual cost 实际成本 /4}B}"`Sl=  
actual expenditure 实际开支；实际支出 R2 I 7d'|v  
actual income 实际入息；实际收入；实际收益 <Xsy{7  
actual market 现货市场 {H5a.+-(bE  
actual price 现货价；实际价格 /2n-q_  
actual profit 实际利润 S?M'JoYy  
actual quotation 实盘；实际价位；实际报价 XIAHUT5~J  
actual year basis 按实际年度计算 )Uk!;b  
actuals 实货 H:d@@/  
actuarial investigation 精算调查 d*e
0/#s  
actuarial principle 精算原则 d\_$Nb*  
actuarial report 精算师报告 !FqJP OGm  
Actuarial Society of Hong Kong 香港精算学会 b85r=tm   
actuarial valuation 精算师估值 mYy{G s7  
actuary 精算师 LL}|#%4d  
ad referendum agreement 暂定协议；有待覆核的协定 (rHS2SA\5  
ad valorem duty 从价税；按值征税 Bv)^GU&  
ad valorem duty system 从价税制 X(`wj~45VX  
ad valorem fee 从价费 );]9M~$  
ad valorem tariff 从价关税 Cmsg'KqqT  
additional allowance 额外免税额 J ^y1=PM  
additional amount for unexpired risk 未过期风险的额外款额 IYo{eX~=  
additional assessable profit 补加应评税利润 ~q.a<B`,t  
additional assessment 补加评税 9uNkd2#  
additional commitment 额外承担 kma)DW  
additional commitment vote 额外承担拨款 Qrnc;H9)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !Rq.L  
additional dependent parent allowance 供养父母额外免税额 1TagQ  
additional provision 额外拨款 [T(XwA)  
additional stamp duty 附加印花税 7H+IW4M
a  
additional tax 补加税罚款；补加税款 ?51Y&gOEZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !6R;fD#^s  
adjudged bankrupt 被裁定破产 "zn<\z$l  
adjudicated bankrupt 裁定破产人 $mV1K)ege  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 907N;r  
adjudication of bankruptcy 裁定破产；宣告破产 VDyQv^=#  
adjudication of insolvency 裁定无力偿还债务 k`5jy~;  
adjusted actual 经调整的实数；调整后的实数 NM`5hd{  
adjusted current assets 经调整的流动资产；调整后的流动资产 :oYz=c  
adjusted figure 经调整的数字；调整后的数额 -/y]'_a  
adjusted liabilities 经调整的负债；调整后的负债 v `a:Lj  
adjusted loss 经调整的亏损；调整后的亏损 biBo?k;4  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 8R) 0|v&;  
adjusted profit 经调整的利润；调整后的利润 j>{Dbl:#2  
adjusted surplus 经调整的盈余额；调整后的盈余额 _:B
/XZ  
adjusted value 经调整的价值；调整后的价值 hLqRF4>L  
adjustment 调整；修订；理算〔保险〕 co93}A,k  
adjustment centre 调剂中心 j;GH|22  
adjustment lag 调整过程的时间差距；调整时差 vpS&w  
adjustment mechanism 调整机制 f6I$d<  
adjustment of loss 亏损调整 *v'
d1.Z  
adjustment process 调整过程；调整程序 xksd&X:  
adjustment range 调整幅度 qPn}$1+~  
administered exchange rate 受管制汇率 kkyi`_ZKn  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]WsQ=  
administration expenses 行政费用 ]~Su  
administration fee 手续费；行政费 Aa.eu=@I  
administration in bankruptcy 破产管理 d'oh-dj %^  
administration order 遗产管理令 p-6
Y5$Y  
administrator 管理人；遗产管理人 \-]zXKl2k  
administrator of the estate 遗产管理人 d3m!34
ml  
admission of debt 债项承认书 '@ $L}C#OI  
admission of proof 接纳债权证明 o*[n[\cR  
advance 放贷款项；垫付款项；预支款项；预付款项 :"vW;$1 }  
advance account 暂支帐目；预付款帐户 Cggu#//Z}Q  
advance compensation 预付补偿金 /e2CB"c  
advance from shareholder 股东垫款 -kGwbV}  
advance pending reimbursement 预支以待日后付还 F1Jd-3ei  
advanced economy 先进经济体系 fAMk<?  
advancement 预付；预付财产 X6hp}  
advances warrant 垫款令 K~C6dy  
advancing 贷出 P1r)n{;  
adverse balance 逆差 vky@L!&,  
adverse exchange 逆汇 D<16m<b  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,esryFRG  
advice for collection 托收通知书 K4G43P5q`  
advice of drawing 提款通知书；汇票通知书 g+X .8>=  
advice of payment 付款通知 2ncD,@ij  
Advisory Committee [Securities and Futures Commission] d7f{2  
谘询委员会〔证券及期货事务监察委员会〕 4R(H@p%+r2  
Advisory Committee on Diversification 经济多元化谘询委员会 ($h`Y;4  
affidavit 誓章；遗产申报誓章 2@A%;f0Q  
affidavit of no receipt 述明无收款的誓章 gPW% *|D,  
affiliate 联号；联营公司；附属公司 u6B,V  
affiliated company 附属公司；联号；联营公司 o4^|n1vN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 kK,Ne%}a2K  
affordability 负担能力 WRBCNra  
African Development Bank [AfDB] 非洲开发银行 ZM6`:/lc  
after-acquired property 事后取得的财产 +2KYtyI  
after-hours dealing 市后交易 A
o0p=@Y  
after-tax profit 税后盈利；税后利润；税后溢利 ~$WBcqo  
agency agreement 代理协议 cbton<r~  
agency expenses 代理机构的开支 ?ufX3yia  
agency fee 代理费 !LunoC>B  
Agency Law 《代理法》 +nz6+{li\  
agent 代理人；承销人 61[ 8I},V  
agent of company 公司代理人  1?oX"  
agent's fee 代理人费；经纪费 dbE]&w`?d  
aggregate 总计；总数；总体数字 K1gZ>FEY|N  
aggregate amount 总款额；总额 ?ZqvR^  
aggregate assets and liabilities 总体资产与负债 P[G
.LO  
aggregate at constant price 按固定价格计算的总体数字 Asy&X  
aggregate demand 总需求 $ouw*|<  
aggregate gross position 总持仓量 c SV`?[a  
aggregate limit 总限额 7K5D,"D;1  
aggregate of salaries tax 合计薪俸税 Fx3CY W  
aggregate performance 总体表现；总体业绩 e#5LBSP  
aggregate supply 总体供应 _K4E6c_  
aggregate surplus 总盈余 5}+&Em":  
aggregate total 整体总额 yMd<<:Ap  
aggregate value 总值；合计价值 lWR".  
aggregated basis 合计基准 |+aUy^  
aggregated net chargeable income 合计应课税入息实额 RCL}bE  
aggregation 合并计算；合计；总和 6H#4iMeh  
aggregation of incomes of husband and wife 夫妇入息合并计算 C'wRF90  
aggregation of property 财产的总和 0E<xzYo  
agio 差价；贴水 MzRliH8e  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 xk#q
_!(j  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w|k?2 ?&  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 C-}@.wr(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x}tg/`.=z  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 v
>[U*E  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w YEkWB^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 t)i{=8rq  
agreement for a settlement 授产协议 2m*g,J?ql  
agreement for assignment 转让协议 (\I9eBm  
agreement for sale 售卖协议；买卖协议 &tJ!cTA.-  
agreement for sale and purchase 买卖协议 j@Ta\a-,x  
agreement for the payment of interest 支付利息协议 VqIzDs  
agreement for the repayment of money 还款协议 r'bPSu,  
agreement of reinsurance 再保险协议 UqA<rW  
Agricultural Bank of China 中国农业银行 B&M-em=  
air passenger departure tax 飞机乘客离境税 ,\Q^[e!m~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oOAn 5t@  
airport tax 机场税 l9P=1TL  
alcohol duty 酒精税 p9(|p Z  
alienation 让与；让渡；转让 z{q
|HO  
alimony 生活费；赡养费 ^E#i5d+'N  
All Ordinaries Index [AOI] 所有普通股指数 Fs3rsig  
all risks 全险；综合险 -_KO}_  
All Sales Record for Stock Market 《股票市场成交报告》 9'5`0$,|^  
Allied Capital Resources Limited 新联财务有限公司 9*<=K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V#P`FX  
allocation letter 拨款信件 eVetG,["  
allocation of fund 分配款项；预留款项 6z'3e\x  
allocation of profit 利润分配；溢利分配 SZ&I4-  
allocation warrant 拨款令 7:S4 Ur  
allotment 分配；配股 hHsN(v  
allotment notice 股份配售通知；配股通知 Po1/_#mu  
allotment of shares 股份分配 0XWhSrHM  
allowable 可获宽免；免税的 mH,L,3R;R  
allowable business loss 可扣除的营业亏损 B*3<(eI  
allowable expenses 可扣税的支出 Wp |qv  
allowance 免税额；津贴；备抵；准备金 b)(rlX  
allowance for debts 债项的免税额 d$gT,+|vu  
allowance for depreciation by wear and tear 耗损折旧免税额 #GbfFoE  
allowance for funeral expenses 殡殓费的免税额 }|j\QjH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _-R&A@  
allowance for repairs and outgoings 修葺及支出方面的免税额 |nMg.t`8  
allowance to debtor 给债务人的津贴 yP^C)  
alteration of capital 资本更改  
T1\@4x  
alternate trustee 候补受托人 SmUj8?6"  
amalgamation 合并 IyPk3N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NRI@M5  
ambit of charges 征税范围；收费范围 itn<c2UyA  
amended valuation 经修订的估值 )L0NX^jW;  
American Commodities Exchange 美国商品交易所 JP1XH k  
American Express Bank Limited 美国运通银行 7KlS9x2  
American Stock Exchange 美国证券交易所 
%ZR<z$  
amortization 摊销 gy*c$[NS$  
amount due from banks 存放银行同业的款项 %jErLg  
amount due from banks abroad 存放海外银行同业的款项 ]=Dzr<*v  
amount due from holding companies 控股公司欠款 4/?@%  
amount due from local banks 存放本港银行同业的款项 ecsQshR  
amount due to banks 银行同业的存款 Re<@.d  
amount due to banks abroad 海外银行同业的存款 |6O7_U#q  
amount due to holding companies 控股公司存款 uf/4vz,  
amount due to local banks 本港银行同业的存款 2CY4nSKW  
amount due to outport banks 外埠银行同业的存款 &~K4I  
amount for note issue 发行纸币的款额 #7r13$>!  
amount of bond 担保契据的款额 ]5',`~jkF  
amount of consideration 代价款额 8fSY@  
amount of contribution 供款数额 *mjPNp'3{m  
amount of indebtedness 负债款额 N!~5S`  
amount of principal of the loan 贷款本金额 W'Y?X]
xr  
amount of rates chargeable 应征差饷数额 6BdK)s  
amount of share capital 股本额 ) -^(Su(!  
amount of sums assured 承保款额 xh:A*Z
I=7  
amount of variation 变动幅度 dI?x&#(vw  
amount of vote 拨款数额 =3dR-3  
amount payable 应付款额 ]pq(Q:"P,5  
amount receivable 应收款额 uefrE53  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pdySip<  
analysis 分析 tu:W1?  
ancillary risk 附属风险 'D:R]@eK]  
annual account 周年帐目；周年帐目报表；年度决算；年结 $V\Dl]a1  
annual accounting date 年结日期 BA6(Ow
b  
annual allowance 每年免税额；年积金；年度津贴；年津 :%4N4| Q  
annual balance 年度余额 wec_=EqK0  
annual disposable income 每年可动用收入 rX}FhBl5  
annual estimates 周年预算
vs%d}]v  
annual fee 年费 '',g}WvRwe  
annual general meeting 周年大会 {XEX0|TZ  
annual growth rate 年增率；每年增长率 wM1&_%N  
annual long-term supplement 长期个案每年补助金 \&MJ(F>vJ  
annual pensionable emolument 可供计算退休金的年薪 {%+UQ!]d8  
annual report 年报 3]li3B'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )qua0'y]@  
annual return 周年报表；周年申报表；每年报税表格 X#<+D
1P  
Annual Return Rules 《周年报表规则》 !!+LFe4su  
annual review of consumer prices 每年消费物价回顾 O)
8$aAJ)V  
annual roll-forward basis 逐年延展方式 &[7z:`+Y##  
annual salary 年薪 AaLbJYuKd  
annual statement 年度报表；年度决算表 j@s*hZ^J+  
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 9U4 D$M  
annuitant 年金受益人 g%_3  
annuity 年金 MS`XhFPS.  
annuity contract 年金合约 0t(2^*I?>  
annuity on human life 人寿年金 TXS{=  
antecedent debt 先前的债项 ^jE8 "G*  
ante-dated cheque 倒填日期支票 p|>m 2(|  
anticipated expenditure 预期开支 ;Sl%I+?  
anticipated net profit 预期纯利 KsSIX
  
anticipated revenue 预期收入 <)a7Nrc\T  
anti-inflation measure 反通货膨胀措施 SajasjE!^1  
anti-inflationary stance 反通货膨胀立场 +n>
p"+c  
apparent deficit 表面赤字 QmC#1%@a  
apparent financial solvency 表面偿债能力 "9X1T]  
apparent partner 表面合伙人 f7b6!R;z_  
application for personal assessment 个人入息课税申请书 :X}fXgeL  
application of fund 资金应用 KP)t,\@f!  
application to release as liquidator and to destruct the books of accounts and documents %z6_,|%  
申请免除清盘人职务及毁灭帐簿与文件 _%wB*u,X  
appointed actuary 委任精算师 `O]$FpO  
appointed auditor 委任核数师；委任审计师 <<PXh&wu0  
appointed trustee 委任的受托人 S1o[)q   
appointer 委任人 69S*\'L  
apportioned pro rata 按比例分摊 0[f[6mm%m  
apportionment 分配；分摊 :?j]W2+kR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jb6)U]  
apportionment formula 分摊方程式 &EhOSu  
apportionment of estate duty 遗产税的分摊 S.; ahce  
appraisal 估价；评估 "$.B@[iY@  
appreciable growth 可观增长 W1JvLU5L*r  
appreciable impact 显着影响 @:}la  
appreciable increase 可观增长 ?=,7'@e  
appreciation 增值；升值 TDX~?>P  
appreciation against other currencies 相对其他货币升值 +45.fo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '?Xf(6o1  
appreciation tax 增值税 ^fj30gw7\5  
appropriation 拨款；拨用；拨付 ct
@3]  
appropriation account 拨款帐目 XzBlT( `w  
Appropriation Bill 拨款法案 #sE:xIR  
appropriation-in-aid system 补助拨款办法 E(_lm&,4+  
approved assets 核准资产 84<zTmm  
approved basket stock 认可一篮子证券 aA]wFZ  
approved budget 核准预算 K+|0~/0  
approved charitable donation 认可慈善捐款 (QS 0  
approved charitable institution 认可慈善机构 {s
0!hp  
approved currency 核准货币；认可货币 r72zWpF!Ss  
approved estimates 核准预算 b%].D(qBy  
approved estimates of expenditure 核准开支预算 7ufTmz#j<  
approved overseas insurer 核准海外保险人 `SA1V),~  
approved overseas trust company 核准海外信托公司 3X#Cep20a  
approved pooled investment fund 核准汇集投资基金 >FS}{O2c  
approved provident fund scheme 认可公积金计划 Rh%A^j@  
approved provision 核准拨款 BP@V:z  
approved redeemable share 核准可赎回股份 0jt@|
3  
approved regional stock 认可地区性证券 dKY#Tl]  
approved retirement scheme 认可退休金计划 -^JPY)\R  
approved subordinated loan 核准附属贷款 A{Qo}F<*  
arbitrage 套戥；套汇；套利 a-lF}P\  
arbitrageur 套戥者；套汇者 OQVo4yl"  
arbitrary amount 临时款项 XUA%3Xr  
arrangement 措施；安排；协定 Ya}}a  
arrears 欠款 a@-bw4SD  
arrears of pay 欠付薪酬 T^ - -:1  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,<$rSvMfg  
articles of association 组织章程；组织细则；组织章程细则 IP^1ca#<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5cb8=W-  
ascertainment of profit 确定利润 %{jL+4veoL  
"Asia Clear" “亚洲结算系统” nG$+9}\UlP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,/"0tP&_;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 p!EG:B4  
Asian Development Fund [ADF] 亚洲发展基金 Z= =c3~  
Asian dollar bond 亚洲美元债券 ,u9>c*Ss\  
Asian dollar market 亚洲美元市场 @ V_i%=go  
Asian dollar rate 亚洲美元利率 |d,bo/:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 n(.L=VuXn  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]MC5 uKn  
asked price 沽盘；喊价；索价；卖方报价 u $B24Cy.  
assessable income 应评税入息 Y?-Ef sK  
assessable loss 应评税亏损 {"*_++|  
assessable profit 应评税利润 4ves|pLET  
assessable value 应评税值 1@9M[_<n5  
assessed profit 估定利润 X`fm5y  
assessed value 经评估价值 tBETNt7  
assessment 评税；评定；估价；评税单 CdMV(  
assessment number 评税编号；估价编号 x`I"%pG  
assessment of additional tax 补加税评税 FD[4?\W]#  
assessment of performance 业绩评估；实绩评价 8Un0<+b  
Assessor 评税主任 >Bu_NoM  
asset price bubbles 资产价格泡沫 wxN&k$`a  
asset-backed securities 具资产保证的证券 S4rm K&  
assets accretion 资产增值 DQ&\k'"\  
assets and liabilities 资产与负债 Oc-ia)v1G  
assets betterment statement 资产递增表；资产改进表 ],{M``]q  
assets lending 实物放款；有抵押贷款 24sQon  
assets of the company passing on the death 死者去世时转移的公司资产 WXG0Z  
assets pledged as security for liabilities 用作负债抵押的资产 s#(7D3Pr#  
assets portfolio 资产投资组合 `6BQ6)7  
assets price 资产价格 Wz#ZkNO  
assets quality 资产质素 g`~;"%u7cn  
assets realization 资产变现 2wa'WEx  
assets refinancing arrangement 资产再集资安排 Io tc>!  
assets securitization 资产证券化 D&pp <  
assets situated outside Hong Kong 在香港以外地方的资产 ..w$p-1  
assets stripping 削减资产；拆卖资产 h>p,r\X  
assets value 资产值 A|GsbRuy  
assignee 承让人 ,c 0]r;u!  
assignment 转让；转让书；转让契 y|NY,{:]  
assignment of interest 权益转让 f0YBy<a  
assignment of letters patent and trade mark 专利证书及商标转让 Wys$#pJ  
assignment of property 物业转让；物业转让书 bR$5G  
assignment right 转让权 $`R=Q  
assignor 转让人 a54S,}|  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #B q|^:nj  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Vt-V'`Y  
associate member 附属会员 Q.\
vN-(  
associated body corporate 相联法人团体 ,b?G]WQrHs  
associated company 相联公司；联属公司 RRzLQ7J  
associated corporation 相联法团 SR`A]EC(V  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6/vMK<Fz9  
公认会计师公会〔英国〕 GaV OMT  
Association of Futures Exchange Brokers 香港期货经纪协会 B9,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ywB0 D`s'  
association of underwriters 承保人组织 ;Wsl 'e/  
assumption of control 接管 OAEa+V
 
assurance 担保；保险；转易；转易书 BqdGU-Q  
assurance of interest 权益的转易 uaxkGEXr  
at 19XX price 按一九ＸＸ年价格计算 1_StgFu u  
at a discount 按赔价计算；按贴水价格计算；打折扣 aC<fzUD;  
at a premium 按溢价计算；按升水价格计算 lwo,D}  
at call 通知付款；按通知 :qV|rih_Q  
at constant market price 按固定市价计算 7|Iq4@IT  
at constant price 按固定价格计算 <y"lL>JR  
at cost 按成本计算 #qJ6iA6{  
at current market price 按当时市价计算；按现时市价计算 =#wE*6T9  
at current price 按当时价格计算；按现时价格计算 pK'D(t  
at factor cost 按要素成本计算；按生产要素成本计算 Vg mYm~y'  
at money-of-the-day price 按付款当日价格计算 ie7TO{W  
at or better 按指定或较佳价位〔买卖指令〕 [|YJg]i-  
at par 按面值计算；平价 ,S~A]uH'  
at sight 见票即付 6)FM83zk)K  
at the close 按收市盘 JD AX^]  
at the opening 按开市盘 -qLNs_ _k  
attestation 见证；见证条款 @[n%q.|VB  
at-the-money option 平价期权 FY]Et=p  
attorney 受权人；受托代表人 >R.!Qze\G  
attornment 新拥有人承认书 B0gs<E  
attributable profit 可归属利润 v{8r46Y~Z)  
attributable share value 可归属股份价值 k\ZU%"^J  
Auckland Stock Exchange 奥克兰证券交易所 \tdYTb.  
auction 拍卖 #rp)Gc  
auctioneer 拍卖商 SK_N|X].  
audit 审计；核数 0,iG9D7  
Audit Commission 审计署 ?:F Jc[J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Kn2W{*wD  
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〕 _cJ\A0h^  
audit review 帐目审查 $us7f
uKE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lH"VLO2l  
audited account 审计帐目；经审计的帐目 1W9uWkk_d  
audited annual account 经审计的周年帐目 D@k#'KU  
audited balance sheet 经审计的资产负债表 4hn'b[  
auditor 核数师；核数主任；审计师 KnK\X>:  
auditor's certificate 核数师证明书；审计师证明书 v,US4C|^3i  
auditor's report 核数师报告；审计师报告 g=Nde2d?  
Aussie bond 澳元债券 V~t; J  
austerity budget 紧缩预算 c{jTCkzq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t /lU
*  
Australia All Ordinaries Index 澳洲所有普通股票指数 0 Gq<APtr  
Australian Dollar [AUD] 澳元 &*~_ "WyU  
Australian Options Market 澳大利亚期权市场 ^n\g,  
Australian Securities Commission 澳洲证券事务监察委员会 #Q|ACNpYM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )=0
@4
 
Australian Stock Exchange 澳大利亚证券交易所 VxU{ZD~<Z"  
Austrian Schilling [ATS] 奥地利先令 ,~NJ}4wP  
authentication 认证；鉴证 +.X3
&|@k  
authority to purchase 委托购买证；委购书 p,\(j  
authorization 认可；核准；授权；授权书 ;|oem\dKv  
authorization by direction 指示授权
ZPHatC  
authorization by instruction 指令授权 y"zZ9HQM  
authorization by warrant 令状授权 G52z5-=v  
authorization of unit trust 单位信托的认可 ]YB,K)WQ  
authorized agent 指定代理人 ~sCdvBA  
authorized capital 法定资本 @~IZ%lEQsD  
authorized clerk 出市员 ;Udx|1o  
authorized dealer 认可交易商
<In+V  
authorized financial institution 认可财务机构 x0xQFlGk  
authorized fund 认可基金 D5!I{hp"  
authorized fund house 获授权的基金公司；认可基金公司 |(9l_e|  
authorized institution 认可机构 Jz-RMX=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &3P"l.j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c2yZvi  
authorized insurer 获授权保险人；获认可承保人 )N&95\u  
authorized investment 特准投资项目 ; VQ:\fG  
authorized person 获授权人 L0ZAF2O  
authorized representative 获授权代表 &=lhKt  
authorized share capital 法定股本 y"ms;w'z  
automated quotation system 自动报价系统 !Eb!y`jK  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ul\FZT 4  
自动交易系统〔香港期货交易所有限公司〕 $u,`bX  
automatic adjustment mechanism 自动调整机制 *,wW-8  
automatic adjustment system 自动调整系统 UR[UZ4G  
Automatic Clearing House 自动票据交换所 =AeOkie  
automatic exchange rates accumulation system 自动化汇率累集系统 No]#RvEd3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fc%C!^7  
automatic teller machine [ATM] 自动柜员机 w5a;ts_x  
autopay 自动转帐 <@qJsRbhK  
available assets 可用资产
h9+76  
available fiscal reserve 现存财政储备 1xU)nXXb  
available profit 可用利润 W1O Y}2kj  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JiiYl&#  
average 平均；平均数；海损 qn
` \g  
average basic salary 平均基本薪金 TZ PUVOtL_  
average consumer expenditure 平均消费开支；一般消费开支 WhDNt+uk)  
average cost 平均成本 uHyc7^X>  
average cost of land production 增辟土地平均成本 6H|&HV(!R  
average daily turnover 平均每日成交额 OC`Mzf%.  
average daily wage rate 平均每日工资率 qkq^oHI  
average expenditure pattern 平均开支模式 <;dFiI-GO#  
average growth rate 平均增长率 Kj|\ALI':  
average net fixed assets 固定资产平均净值 g"D:zK)  
average of relatives 相对价格平均数 ~gOdK-SV*  
average price 平均价格 7:OF>**  
average propensity to consume 平均消费倾向；一般消费倾向 }9L;|ul6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 jft@ 'W53  
average rate 平均率 Q7?[@2HN  
average revenue 平均收入；平均收益 -M`+hVs?  
average stock 平均库存；平均存货 }
M9I]\  
average yearly rent 平均年租 HH^yruP\}  
avoidance of double taxation 避免双重课税 >):>Pz%U  
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 :"Kr-Hm`  
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